Optantes pelo Simples são isentos da contribuição sindical patronal

13 de janeiro de 2017, 11:06

37545

micro e pequenas empresas, contribuição sindical patronal

Temas: Tributação

Abrangência: FEDERAL

As micro e pequenas empresas optantes pelo Simples Nacional, assim como os microempreendedores individuais, são desobrigados do pagamento de Contribuição Sindical Patronal para as federações do Comércio e Indústria , e a qualquer sindicato patronal, conforme previsto na Lei Complementar nº 123/2006 (Lei Geral da Micro e Pequena Empresa), a qual garante tratamento diferenciado para os pequenos negócios e isenta do pagamento desta contribuição.

A LC 123/2006 prevê que as empresas optantes pelo Supersimples "ficam dispensadas do pagamento das demais contribuições instituídas pela União, inclusive as contribuições para as entidades privadas de serviço social e de formação profissional vinculadas ao sistema sindical, de que trata o artigo 240 da Constituição Federal, e demais entidades de serviço social autônomo".

Como já é de conhecimento público, a Confederação Nacional do Comércio (CNC) com as demais federações estaduais, ingressou com ação direta de inconstitucionalidade contra a isenção da Contribuição Sindical Patronal, concedida pelo SIMPLES as micros e pequenas empresas em 2008, e esta ação foi julgada improcedente dois anos depois pelo Supremo Tribunal Federal (STF).

Ao fundamentar a ação, a CNC sustentou que o parágrafo 3º do artigo 13 da lei 123/06, que dispõe sobre o regime tributário das micro e pequenas empresas, viola disposições constitucionais que regulam a isenção tributária, os limites da legislação complementar e os que regem a organização sindical, e ceifaria receita de seus representados e a sua própria.

A ação foi julgada improcedente por cinco dos seis conselheiros do STF e teve como relator o ministro Joaquim Barbosa. Os ministros Celso de Mello, Carmen Lúcia Antunes Rocha, Ellen Gracie e Carlos Ayres Britto, além de Joaquim Barbosa, votaram a favor da isenção às pequenas empresas.

Fonte: Tudo Rondônia

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eduardo

19 de abril de 2017, 16:07

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parabens pelo artigo

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Contábil

15 de janeiro de 2018, 16:29

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CONTRIBUIÇÃO SINDICAL PATRONAL

Resposta enviada. Aguardando aprovação.

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Query	Affected	Num. rows	Took (ms)	Actions
SELECT `Section`.`id`, `Section`.`name`, `Section`.`template` FROM `db_cni`.`sections` AS `Section` WHERE `Section`.`type` = 1 ORDER BY `Section`.`id` ASC	3	3	0
SELECT `Section`.`id`, `Section`.`name`, `Section`.`template` FROM `db_cni`.`sections` AS `Section` WHERE `Section`.`type` = 2 ORDER BY `Section`.`id` ASC	3	3	0
SELECT `Section`.`id`, `Section`.`name`, `Section`.`template` FROM `db_cni`.`sections` AS `Section` WHERE `Section`.`type` = 3 ORDER BY `Section`.`id` ASC	4	4	0
SELECT `Section`.`id`, `Section`.`name`, `Section`.`template` FROM `db_cni`.`sections` AS `Section` WHERE `Section`.`type` = 2 ORDER BY `Section`.`id` ASC LIMIT 1	1	1	0
SELECT COUNT(*) AS `count` FROM `db_cni`.`comments` AS `Comment` WHERE `Comment`.`occult` = 0	1	1	0
SELECT COUNT(*) AS `count` FROM `db_cni`.`posts` AS `Post` WHERE `Post`.`id` = 6889 AND `Post`.`approved` = 1	1	1	0
SELECT `Post`.`id`, `Post`.`section_id`, `Post`.`title`, `Post`.`description`, `Post`.`tags`, `Post`.`exists`, `Post`.`init_date`, `Post`.`end_date`, `Post`.`year`, `Post`.`address`, `Post`.`img_destaque`, `Post`.`hour`, `Post`.`place`, `Post`.`place_url`, `Post`.`all_states`, `Post`.`is_featured`, `Post`.`approved`, `Post`.`user_create`, `Post`.`user_approve`, `Post`.`user_update`, `Post`.`enabled_comment`, `Post`.`visualizations`, `Post`.`comments`, `Post`.`city_id`, `Post`.`postscol`, `Post`.`table_name`, `Post`.`created`, `Post`.`modified`, `Post`.`type_redirect`, `Post`.`expiration_date`, `Post`.`priority`, `Post`.`ementa`, `Post`.`img_64`, `Post`.`resume`, `Post`.`sphere`, `Post`.`LEXML_subcategory_id`, `Post`.`LEXML_category_id`, `Post`.`signature_date`, `Post`.`law_number`, `Post`.`publication_date`, `Post`.`is_featured_date`, `Post`.`id_site_old` FROM `db_cni`.`posts` AS `Post` WHERE `Post`.`id` = 6889 LIMIT 1	1	1	1
BEGIN	1	1	1
SELECT COUNT(*) AS `count` FROM `db_cni`.`posts` AS `Post` WHERE `Post`.`id` = 6889	1	1	0
SELECT COUNT(*) AS `count` FROM `db_cni`.`posts` AS `Post` WHERE `Post`.`id` = 6889	1	1	0
SELECT COUNT(*) AS `count` FROM `db_cni`.`posts` AS `Post` WHERE `Post`.`id` = 6889	1	1	0
UPDATE `db_cni`.`posts` SET `id` = 6889, `visualizations` = 37545, `modified` = '2018-10-19 17:09:01' WHERE `db_cni`.`posts`.`id` = '6889'	1	1	4	maybe slow
COMMIT	1	1	4	maybe slow
SELECT `Post`.`id`, `Post`.`section_id`, `Post`.`title`, `Post`.`description`, `Post`.`tags`, `Post`.`exists`, `Post`.`init_date`, `Post`.`end_date`, `Post`.`year`, `Post`.`address`, `Post`.`img_destaque`, `Post`.`hour`, `Post`.`place`, `Post`.`place_url`, `Post`.`all_states`, `Post`.`is_featured`, `Post`.`approved`, `Post`.`user_create`, `Post`.`user_approve`, `Post`.`user_update`, `Post`.`enabled_comment`, `Post`.`visualizations`, `Post`.`comments`, `Post`.`city_id`, `Post`.`postscol`, `Post`.`table_name`, `Post`.`created`, `Post`.`modified`, `Post`.`type_redirect`, `Post`.`expiration_date`, `Post`.`priority`, `Post`.`ementa`, `Post`.`img_64`, `Post`.`resume`, `Post`.`sphere`, `Post`.`LEXML_subcategory_id`, `Post`.`LEXML_category_id`, `Post`.`signature_date`, `Post`.`law_number`, `Post`.`publication_date`, `Post`.`is_featured_date`, `Post`.`id_site_old` FROM `db_cni`.`posts` AS `Post` WHERE `Post`.`id` = 6889 LIMIT 1	1	1	1
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SELECT `State`.`id`, `State`.`name`, `State`.`acronym`, `State`.`created`, `State`.`modified`, `PostsState`.`id`, `PostsState`.`post_id`, `PostsState`.`state_id` FROM `db_cni`.`states` AS `State` JOIN `db_cni`.`posts_states` AS `PostsState` ON (`PostsState`.`post_id` = 6889 AND `PostsState`.`state_id` = `State`.`id`)	1	1	0
SELECT `Topic`.`id`, `Topic`.`name`, `Topic`.`created`, `Topic`.`modified`, `Topic`.`table_name`, `PostsTopic`.`id`, `PostsTopic`.`post_id`, `PostsTopic`.`topic_id` FROM `db_cni`.`topics` AS `Topic` JOIN `db_cni`.`posts_topics` AS `PostsTopic` ON (`PostsTopic`.`post_id` = 6889 AND `PostsTopic`.`topic_id` = `Topic`.`id`)	1	1	0
SELECT `File`.`id`, `File`.`folder_id`, `File`.`name`, `File`.`description`, `File`.`url_file`, `File`.`extension`, `File`.`created`, `File`.`size`, `File`.`table_name`, `File`.`type_redirect`, `File`.`modified`, `PostsFile`.`id`, `PostsFile`.`post_id`, `PostsFile`.`file_id` FROM `db_cni`.`files` AS `File` JOIN `db_cni`.`posts_files` AS `PostsFile` ON (`PostsFile`.`post_id` = 6889 AND `PostsFile`.`file_id` = `File`.`id`)	0	0	0
SELECT `Comment`.`id`, `Comment`.`father_id`, `Comment`.`post_id`, `Comment`.`name`, `Comment`.`email`, `Comment`.`description`, `Comment`.`status`, `Comment`.`occult`, `Comment`.`has_updated`, `Comment`.`table_name`, `Comment`.`type_redirect`, `Comment`.`created`, `Comment`.`modified` FROM `db_cni`.`comments` AS `Comment` WHERE `Comment`.`occult` = 2 AND `Comment`.`status` = 2 AND `Comment`.`post_id` = 6889 AND `Comment`.`father_id` IS NULL	2	2	0
SELECT `Comment`.`id`, `Comment`.`father_id`, `Comment`.`post_id`, `Comment`.`name`, `Comment`.`email`, `Comment`.`description`, `Comment`.`status`, `Comment`.`occult`, `Comment`.`has_updated`, `Comment`.`table_name`, `Comment`.`type_redirect`, `Comment`.`created`, `Comment`.`modified` FROM `db_cni`.`comments` AS `Comment` WHERE `Comment`.`father_id` = 143 AND `Comment`.`status` = 2 AND `Comment`.`occult` = 2	0	0	0
SELECT `Comment`.`id`, `Comment`.`father_id`, `Comment`.`post_id`, `Comment`.`name`, `Comment`.`email`, `Comment`.`description`, `Comment`.`status`, `Comment`.`occult`, `Comment`.`has_updated`, `Comment`.`table_name`, `Comment`.`type_redirect`, `Comment`.`created`, `Comment`.`modified` FROM `db_cni`.`comments` AS `Comment` WHERE `Comment`.`father_id` = 163 AND `Comment`.`status` = 2 AND `Comment`.`occult` = 2	0	0	1	maybe slow
SELECT `Module`.`id`, `Module`.`name`, `Module`.`section_id`, `Module`.`post_id`, `Module`.`created`, `Module`.`modified` FROM `db_cni`.`modules` AS `Module` LEFT JOIN `db_cni`.`posts_modules` AS `PostsModule` ON (`PostsModule`.`module_id` = `Module`.`id`) WHERE `PostsModule`.`post_id` = 6889 GROUP BY `PostsModule`.`id` ORDER BY `Module`.`created` DESC LIMIT 3	0	0	0
SELECT `Post`.`id`, `Post`.`section_id`, `Post`.`title`, `Post`.`description`, `Post`.`tags`, `Post`.`exists`, `Post`.`init_date`, `Post`.`end_date`, `Post`.`year`, `Post`.`address`, `Post`.`img_destaque`, `Post`.`hour`, `Post`.`place`, `Post`.`place_url`, `Post`.`all_states`, `Post`.`is_featured`, `Post`.`approved`, `Post`.`user_create`, `Post`.`user_approve`, `Post`.`user_update`, `Post`.`enabled_comment`, `Post`.`visualizations`, `Post`.`comments`, `Post`.`city_id`, `Post`.`postscol`, `Post`.`table_name`, `Post`.`created`, `Post`.`modified`, `Post`.`type_redirect`, `Post`.`expiration_date`, `Post`.`priority`, `Post`.`ementa`, `Post`.`img_64`, `Post`.`resume`, `Post`.`sphere`, `Post`.`LEXML_subcategory_id`, `Post`.`LEXML_category_id`, `Post`.`signature_date`, `Post`.`law_number`, `Post`.`publication_date`, `Post`.`is_featured_date`, `Post`.`id_site_old` FROM `db_cni`.`posts` AS `Post` WHERE `Post`.`approved` = 1 AND `Post`.`section_id` = 1 AND ((`Post`.`init_date` >= '2018-10-19') OR (`Post`.`end_date` >= '2018-10-19')) ORDER BY `Post`.`init_date` ASC LIMIT 3	0	0	2	maybe slow

Message	Memory use
Component initialization	1.58 MB
Controller action start	2.44 MB
Controller render start	3.55 MB
View render complete	3.94 MB

Message	Time in ms	Graph
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Event: Controller.initialize	11.09
Event: Controller.startup	0.40
Controller action	24.04
Event: Controller.beforeRender	9.12
» Processing toolbar data	9.00
Rendering View	8.36
» Event: View.beforeRender	0.03
» Rendering APP/View/Posts/view_internal.ctp	1.44
» » Rendering APP/View/Elements/breadcrumb.ctp	0.07
» » Rendering APP/View/Elements/post_info.ctp	0.07
» » Rendering APP/View/Elements/gallery_or_photo.ctp	0.08
» » Rendering APP/View/Elements/attachments.ctp	0.06
» » Rendering APP/View/Elements/block_social.ctp	0.07
» » Rendering APP/View/Elements/comments.ctp	0.07
» » Rendering APP/View/Elements/sidebar/recent-posts-widget.ctp	0.06
» » Rendering APP/View/Elements/sidebar/recent-news-widget.ctp	0.11
» Event: View.afterRender	0.02
» Event: View.beforeLayout	0.02
» Rendering APP/View/Layouts/default.ctp	6.27
» » Rendering APP/View/Elements/header.ctp	4.02
» » Rendering APP/View/Elements/footer.ctp	1.04
» » Rendering APP/View/Elements/popup.ctp	0.07
Event: View.afterLayout	0.00

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