{"id":1445,"date":"2013-05-17T12:36:46","date_gmt":"2013-05-17T15:36:46","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2013\/05\/17\/sped-o-aliado-do-leao\/"},"modified":"2024-12-17T16:40:27","modified_gmt":"2024-12-17T16:40:27","slug":"sped-o-aliado-do-leao","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2013\/05\/17\/sped-o-aliado-do-leao\/","title":{"rendered":"SPED, o aliado do Le\u00e3o"},"content":{"rendered":"<p><strong><span style=\"font-family: arial, helvetica, sans-serif; font-size: 18px;\">Autua\u00e7\u00f5es da Receita aumentam com o Sped<\/span><\/strong><\/p>\n<div style=\"text-align: justify;\"><em><span style=\"font-family: arial, helvetica, sans-serif; font-size: 14px;\">Fisco passou a ter maior controle sobre as opera\u00e7\u00f5es das empresas.\u00a0<\/span><\/em><\/div>\n<div style=\"text-align: justify;\"><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-size: 14px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">As autua\u00e7\u00f5es feitas pela Receita Federal do Brasil (RFB) v\u00eam aumentando. Em 2010, elas geraram R$ 90 bilh\u00f5es para os cofres p\u00fablicos. No ano seguinte, houve uma eleva\u00e7\u00e3o de 20,9%, chegando a R$ 109 bilh\u00f5es no pa\u00eds. Em 2012, o crescimento foi de 5,6%, o que representou R$ 115,8 bilh\u00f5es, segundo dados divulgados durante o &#8220;F\u00f3rum do Sped&#8221; realizado em abril, no Rio Grande do Sul. Entretanto, muito pouco desta evolu\u00e7\u00e3o est\u00e1 relacionada \u00e0 sonega\u00e7\u00e3o ou m\u00e1-f\u00e9 das empresas.<\/span><\/span><\/div>\n<div style=\"text-align: justify;\"><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-size: 14px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">O que ocorre, garante a contadora e advogada tributarista da TAF Consultoria, Tania Gurgel, \u00e9 que desde a implanta\u00e7\u00e3o do Sistema P\u00fablico de Escritura\u00e7\u00e3o Digital (Sped), a partir de 2008, o Fisco passou gradativamente a ter controle sobre tudo o que acontece dentro das empresas, enquanto elas lutam para acompanhar a complexidade do sistema tribut\u00e1rio brasileiro e as mudan\u00e7as freq\u00fcentes por que ele passa. &#8220;As autua\u00e7\u00f5es aumentam devido \u00e0 burocracia e complexidade das regras tribut\u00e1rias. Para o pequeno empres\u00e1rio, \u00e9 quase imposs\u00edvel acompanhar as altera\u00e7\u00f5es que nunca acabam&#8221;, observa a contadora.<\/span><\/span><\/div>\n<div style=\"text-align: justify;\"><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-size: 14px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Al\u00e9m disto, o Fisco, que h\u00e1 alguns anos trabalhava com amostras e precisava ir ao estabelecimento fiscalizar, hoje tem todo os dados das transa\u00e7\u00f5es realizadas pelas empresas e faz o cruzamento sem precisar se deslocar. Isto explica por que o valor m\u00e9dio de autua\u00e7\u00e3o lan\u00e7ado por auditor fiscal tamb\u00e9m cresceu. Em 2008, a m\u00e9dia de cada um era de R$ 16,3 milh\u00f5es, enquanto que em 2012 saltou para R$ 30,7 milh\u00f5es. N\u00e3o adianta sequer vender sem nota fiscal, lembra Tania Gurgel, pois como 80% das vendas do com\u00e9rcio s\u00e3o pagas por meio de cart\u00f5es eletr\u00f4nicos, cujos dados s\u00e3o repassados \u00e0 Receita, facilitando o cruzamento.<\/span><\/span><\/div>\n<div style=\"text-align: justify;\"><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-size: 14px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Entretanto, a complexidade do sistema \u00e9 implac\u00e1vel e muito poucos empres\u00e1rios t\u00eam forma\u00e7\u00e3o para compreender e prestar informa\u00e7\u00f5es sem erros, embora eles possam se beneficiar muito dos dados para terem uma vis\u00e3o completa e exata sobre o andamento de seus neg\u00f3cios. &#8220;O Sped bem implantado, com boa assessoria e o software adequado, fornece dados muito seguros sobre lucratividade e volume de estoques, al\u00e9m de outros que s\u00e3o fundamentais para a empresa&#8221;, explica. Mas o que a maioria faz \u00e9 deixar todo o trabalho nas m\u00e3os do contador, em geral terceirizado. &#8220;A contabilidade registra fatos pret\u00e9ritos, mas o interessante \u00e9 o empres\u00e1rio identificar tudo, como os fornecedores que lhes d\u00e3o direito a cr\u00e9ditos tribut\u00e1rios e de quanto \u00e9 este cr\u00e9dito, por exemplo&#8221;, adverte.<\/span><\/span><\/div>\n<div style=\"text-align: justify;\"><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-size: 14px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A tend\u00eancia \u00e9 que a complexidade aumente. A partir de 2014, lembra a vice-presidente do Conselho Regional de Contabilidade de Minas Gerais (CRC\/MG), Rosa Maria Abreu Barros, entra em vigor o Sped Social e a Escritura\u00e7\u00e3o Fiscal Digital (EFD) do Imposto de Renda. O primeiro vai passar para o meios eletr\u00f4nicos todas as informa\u00e7\u00f5es relativas \u00e0 folha de pagamentos, o que vale para todos os empregadores. O problema, pontua a contadora, &#8220;\u00e9 que o Fisco n\u00e3o diferencia o pequeno do grande e todos devem se adaptar da mesma forma&#8221;.<\/span><\/span><\/div>\n<div style=\"text-align: justify;\">\n<hr \/>\n<p><span style=\"font-size: 14px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Por &#8211; <a href=\"http:\/\/www.diariodocomercio.com.br\/index.php?id=69&amp;conteudoId=137072&amp;edicaoId=1487\" target=\"_blank\" rel=\"noopener\">APARECIDA LIRA &#8211; Di\u00e1rio do Com\u00e9rcio<\/a><\/span><\/span><\/p>\n<hr \/>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Autua\u00e7\u00f5es da Receita aumentam com o Sped Fisco passou a ter maior controle sobre as<\/p>\n","protected":false},"author":1,"featured_media":12241,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17,183],"tags":[],"class_list":["post-1445","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-c42-auditoria-fiscal","category-sped"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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