Planejamento tributário: estudo realizado sobre o regime não cumulativo dos impostos federais em uma indústria de refrigerantes em São luís/MA

Abstract

Beverage industries play a crucial role in the Brazilian industrialization market, it is a wide and diversified category, including soft drinks, among the most consumed in the world in the beverage segment, a carbonated product, flavorings and other components, generating a flavor that conquers most of the world's population. This research aims to describe the routine process of tax planning in the company, based on the stage of control of purchase notes, bookkeeping, calculation and calculation basis of federal taxes, promoting a dialogue between authors and literature, as well as application of the tax understanding. The research method is deductive and the type of exploratory research, proposing through a case study and through applications of accounting practices available within the analysis continues in short, seeking the optimization of routines, with the aim of improving the high tax burden, applying knowledge of tax

legislation in planning and control that generates analytical guidelines, to assist in decision- making and improvement of internal processes. Therefore, the research supported an analysis

of the important role of planning and its taxing practice, linked to the industrialization of soft drinks, as a guide to improving tax management in the use of federal credits on the acquisition of goods, services used as inputs in the manufacture of products intended for sale, as well as the company's fiscal responsibility.