收入的法律和会计概念:税收交易中减少税收责任的应用分析(收入的法律和会计概念:税收交易协议中减少税收债务的应用分析)

Henrique Roth Isfer
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引用次数: 0

摘要

英语文摘:使用的背景争议的发病率的冲/ Pasep和贡献Cofins安排税收减少负债的税务事务,这个测试搜索是否存在收入差异的会计概念和法律,这些发现的影响。英语文摘:使用的背景的争议incidence of财政贡献π/ Pasep和Cofins debts提供在所得税的减少事务协议的存在,这篇seeks做divergences之间的会计和法律概念的收入,那么这一发现的影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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OS CONCEITOS JURÍDICO E CONTÁBIL DE RECEITA: uma análise aplicada à diminuição do passivo fiscal na transação tributária (The Legal and the Accounting Concept of Revenue: An Analysis Applied to the Reduction of Tax Debt in Tax Transactions Agreements)
Portuguese Abstract: Utilizando como pano de fundo a controvérsia da incidência das contribuições ao PIS/Pasep e à Cofins sobre a diminuição do passivo fiscal prevista nos acordos de transação tributária, o presente ensaio busca verificar a existência de divergências entre os conceitos contábil e jurídico de receita, bem como os efeitos de tal constatação.

English Abstract: Using as background the controversy of the incidence of fiscal contributions to PIS/Pasep and Cofins on the reduction of tax debts provided in tax transaction agreements, this essay seeks to verify the existence of divergences between the accounting and the legal concepts of revenue, as well as the effects of such a finding.
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