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Return-Path: <mjpascoal-w2@topdivulga.one> Delivered-To: ti@feminize.com.br Received: from vps-4622408.feminize.com.br by vps-4622408.feminize.com.br with LMTP id MHC7HKVexGaGJgAAJ9OYcA (envelope-from <mjpascoal-w2@topdivulga.one>) for <ti@feminize.com.br>; Tue, 20 Aug 2024 06:15:17 -0300 Return-path: <mjpascoal-w2@topdivulga.one> Envelope-to: junior@feminize.com.br Delivery-date: Tue, 20 Aug 2024 06:15:17 -0300 Received: from wave621414.topdivulga.one ([185.186.36.136]:43738) by vps-4622408.feminize.com.br with esmtp (Exim 4.96.2) (envelope-from <mjpascoal-w2@topdivulga.one>) id 1sgKww-0002Zh-2N for junior@feminize.com.br; Tue, 20 Aug 2024 06:15:13 -0300 DKIM-Signature: v=1; a=rsa-sha1; c=relaxed/relaxed; s=8rvvm9; d=topdivulga.one; h=Date:To:From:Subject:Message-ID:MIME-Version:Content-Type; i=mjpascoal-w2@topdivulga.one; bh=gRDcKDTLqke258UzDmdFrH0pdR0=; b=bwQkoK2sbg+RIAC5UINOdv9N/njjYE+7fjOhaqzCEoianiVe4UF/SW1KQ25dLNNF6ZtLMIgESirY 32DxCDoIICu58oNZzJIfl1HRnnXPWPQMmO/nFzcHTnfs4/rflJO7C2D9eo7UM7iZKL6Nku1lMFev lcM17jP/EdlCNvJgIQo= DomainKey-Signature: a=rsa-sha1; c=nofws; q=dns; s=8rvvm9; d=topdivulga.one; b=Nu9D8sNA+iTTGa35sZ1nPxFfoPa2LRyPp2AiSv2hkafN/f+ad0Rtj+6eVr3lQUUjVvJX3pTMhSOC Ke9ptTK6au0pJmyTOKtqqeyZdmFTNNnZde76cziw6KmYOJHD0RkPNzSobRlmR1E/ZsEkD3pT7cgn PwuKVPpVDW4xOY8BFZE=; Date: Tue, 20 Aug 2024 06:14:45 -0300 To: junior@feminize.com.br From: Para Compradores - Treinamento 2024 <mjpascoal-w2@topdivulga.one> Subject: =?iso-8859-1?Q?Treinamento_da_=C1rea_Fiscal_para_Compradores_-_19_de_Setembro/2024.__(896709532)?= Message-ID: <n5l4i4h4f4064374b4t5n5n4q5x4i5m294i4h4v2i5z5@topdivulga.one> MIME-Version: 1.0 Content-Type: multipart/alternative; boundary="b1_bJ5exXiTICLUQMqwlhGKCZSvzIoQTyOVSuTgRtBXEw" X-Spam-Status: No, score=1.0 X-Spam-Score: 10 X-Spam-Bar: + X-Ham-Report: Spam detection software, running on the system "vps-4622408.feminize.com.br", has NOT identified this incoming email as spam. The original message has been attached to this so you can view it or label similar future email. If you have any questions, see root\@localhost for details. Content preview: Treinamento da Área Fiscal para Compradores 19 de Setembro de 2024 (08h30 às 17h30) Online – Transmissão ao Vivo – Utilização do App de Webconferência ZOOM Content analysis details: (1.0 points, 4.0 required) pts rule name description ---- ---------------------- -------------------------------------------------- 0.0 URIBL_BLOCKED ADMINISTRATOR NOTICE: The query to URIBL was blocked. See http://wiki.apache.org/spamassassin/DnsBlocklists#dnsbl-block for more information. [URIs: publiccloud.com.br] 1.2 URIBL_ABUSE_SURBL Contains an URL listed in the ABUSE SURBL blocklist [URIs: topdivulga.one] 0.0 RCVD_IN_VALIDITY_CERTIFIED_BLOCKED RBL: ADMINISTRATOR NOTICE: The query to Validity was blocked. See https://knowledge.validity.com/hc/en-us/articles/20961730681243 for more information. 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X-Spam-Flag: NO This is a multi-part message in MIME format. --b1_bJ5exXiTICLUQMqwlhGKCZSvzIoQTyOVSuTgRtBXEw Content-Type: text/plain; charset=iso-8859-1 Content-Transfer-Encoding: quoted-printable Treinamento da =C3=81rea Fiscal para Compradores=0A=0A19 de Setembro de 202= 4 (08h30 =C3=A0s 17h30)=0A=0AOnline =E2=80=93 Transmiss=C3=A3o ao Vivo = =E2=80=93 Utiliza=C3=A7=C3=A3o do App de Webconfer=C3=AAncia ZOOM=0A=0AMais= informa=C3=A7=C3=B5es sobre o treinamento: [acessando aqui diretamente](ht= tps://vps43087.publiccloud.com.br/?qs=3D24s21343v2c4p2t2w2e434z2842364y2g4o= 4i4i4v5z5k4l574f4f4j4g4z4l5r274m4h4t26406z2q4s5g484h4m436c4847424t5n4m5&lin= =3D12375)=0A=0A=0AO Sistema Tribut=C3=A1rio Nacional Brasileiro =C3=A9 marc= ado pela sua complexidade, especialmente em rela=C3=A7=C3=A3o aos tributos = sobre bens e servi=C3=A7os. Nesses tributos existem benef=C3=ADcios fiscais= , regimes especiais, isen=C3=A7=C3=B5es e redu=C3=A7=C3=B5es de bases de c= =C3=A1lculo, cuja regula=C3=A7=C3=A3o =C3=A9 feita por diversas leis, decre= tos, regulamentos e portarias emitidas nas tr=C3=AAs esferas de governo: Un= i=C3=A3o, Estados e Munic=C3=ADpios.=0A=0ANesse cen=C3=A1rio =C3=A9 fundame= ntal ao profissional de compras, atualizar-se sobre as quest=C3=B5es relac= ionadas aos aspectos fiscais de seu neg=C3=B3cio, gerando assim vantagens c= ompetitivas =C3=A0 sua empresa.=0A=0AObjetivos=0A=0AO Treinamento da =C3= =81rea Fiscal para Compradores tem por objetivo apresentar aos participante= s as particularidades dos principais tributos incidentes sobre as opera= =C3=A7=C3=B5es existentes em um Departamento de Compras ou de Contrata= =C3=A7=C3=A3o de Servi=C3=A7os. O treinamento abordar=C3=A1 diversos temas = tribut=C3=A1rios de grande relev=C3=A2ncia, dentre eles: Regimes Tribut= =C3=A1rios (Lucro Real, Lucro Presumido e Simples Nacional), Apura=C3=A7= =C3=A3o de PIS e COFINS, Apura=C3=A7=C3=A3o de ISS, Apura=C3=A7=C3=A3o de I= PI e Apura=C3=A7=C3=A3o de ICMS. No treinamento ser=C3=A3o analisadas opera= =C3=A7=C3=B5es pass=C3=ADveis de aproveitamento de cr=C3=A9dito, bem como i= nstitutos importantes como: ICMS-ST e DIFAL. Por fim, o treinamento apresen= tar=C3=A1 informa=C3=A7=C3=B5es sobre a Reforma Tribut=C3=A1ria.=0A=0AP= =C3=BAblico-alvo=0A=0AProfissionais atuantes nos seguintes departamentos: c= ompras, fiscal, tribut=C3=A1rio, financeiro, suprimentos, jur=C3=ADdico, co= ntabilidade, dentre outros interessados.=0A=0AConte=C3=BAdo Program=C3= =A1tico=0A=0A1) Obriga=C3=A7=C3=A3o tribut=C3=A1ria=0A=0A- Base Legal=0A- C= onceito=0A- Esp=C3=A9cies: Principal e Acess=C3=B3ria=0A- Exemplos de obrig= a=C3=A7=C3=B5es tribut=C3=A1rias=0A=0A2) Regimes Tribut=C3=A1rios=0A=0A- Ba= ses Legais=0A- Conceitos=0A- Particularidades do Regime do Lucro Real=0A- P= articularidades do Regime do Lucro Presumido=0A- Particularidades do Regime= do Simples Nacional e seu impacto no ICMS=0A=0A3) Apura=C3=A7=C3=A3o do IR= PJ e CSLL=0A=0A- Bases Legais=0A- Conceitos=0A- Demonstrativos de c=C3= =A1lculo=0A=0A4) Apura=C3=A7=C3=A3o de PIS e COFINS=0A=0A- Base Legal=0A- C= onceitos=0A- Regimes de Apura=C3=A7=C3=A3o: Cumulativo e N=C3=A3o Cumulativ= o=0A- Apura=C3=A7=C3=A3o da Base de C=C3=A1lculo=0A- Al=C3=ADquota aplic= =C3=A1veis=0A- Cr=C3=A9ditos admiss=C3=ADveis no Lucro Real=0A=0A5) Apura= =C3=A7=C3=A3o do ISS=0A=0A- Base legal=0A- Conceito=0A- Fato Gerador=0A- In= cid=C3=AAncia e n=C3=A3o incid=C3=AAncia=0A- Local de presta=C3=A7=C3=A3o d= e servi=C3=A7o=0A- Apura=C3=A7=C3=A3o da base de c=C3=A1lculo do ISS=0A- Al= =C3=ADquotas do ISS=0A- Sujeito passivo do ISS=0A- Cadastros Municipais=0A-= Substitui=C3=A7=C3=A3o Tribut=C3=A1ria do ISS=0A=0A6) Apura=C3=A7=C3=A3o d= o IPI=0A=0A- Base Legal=0A- Conceito=0A- Caracter=C3=ADsticas do IPI=0A- Co= nceito de industrializa=C3=A7=C3=A3o=0A- Apura=C3=A7=C3=A3o da base de c= =C3=A1lculo do IPI=0A- Al=C3=ADquotas do IPI=0A=0A7) Apura=C3=A7=C3=A3o do = ICMS=0A=0A- Base Legal=0A- Conceito=0A- An=C3=A1lise do ICMS pr=C3=B3prio= =0A- Opera=C3=A7=C3=B5es de compra para revenda, compra para industrializa= =C3=A7=C3=A3o e compra para o ativo=0A- Opera=C3=A7=C3=B5es de compra para = uso e consumo=0A- An=C3=A1lise do Diferencial de Al=C3=ADquota=0A- Substitu= i=C3=A7=C3=A3o Tribut=C3=A1ria do ICMS=0A=0A8) Reforma Tribut=C3=A1ria=0A= =0ACarga Hor=C3=A1ria: 8 horas=0A=0AMais informa=C3=A7=C3=B5es sobre o trei= namento: [acessando aqui diretamente](https://vps43087.publiccloud.com.br/?= qs=3D24s21343v2c4p2t2w2e434z2842364y2g4o4i4i4v5z5k4l574f4f4j4g4z4l5r274m4h4= t26406z2q4s5g484h4m436c4847424t5n4m5&lin=3D12375)=0A=0A=0A=0A=0A=0Apromo-20= 24: 89670-9532=0A=0A=0A=0A=0A=0A=0A=0Apara descadastrar seu e-mail, [acesse= aqui](https://vps43087.publiccloud.com.br/?qr=3D24s21343v2c4p2t2w2e434z284= 2364y2g4o4i4i4v5z5k4l574f4f4j4g4z4l5r274m4h4t26406z2q4s5g484h4m436c4847424t= 5n4m5) e selecione a sua preferencia. --b1_bJ5exXiTICLUQMqwlhGKCZSvzIoQTyOVSuTgRtBXEw Content-Type: text/html; charset=iso-8859-1 Content-Transfer-Encoding: quoted-printable <html> <head> =09<title>Treinamento da =C1rea Fiscal para Compradores - 19 de Setembro/20= 24. (896709532) \| 20/08/2024</title> </head> <body> <h1 align=3D"center" style=3D"-webkit-text-stroke-width:0px; margin-top:0cm= ; text-align:center" ><br /> <span style=3D"font-size:18pt" ><span style=3D"font-family:Aptos, sans-seri= f" ><span style=3D"font-weight:bold" ><span style=3D"color:#222222" ><span = style=3D"font-style:normal" ><span style=3D"font-variant-ligatures:normal" = ><span style=3D"font-variant-caps:normal" ><span style=3D"letter-spacing:no= rmal" ><span style=3D"orphans:2" ><span style=3D"text-transform:none" ><spa= n style=3D"widows:2" ><span style=3D"word-spacing:0px" ><span style=3D"whit= e-space:normal" ><span style=3D"background-color:#ffffff" ><span style=3D"t= ext-decoration-thickness:initial" ><span style=3D"text-decoration-style:ini= tial" ><span style=3D"text-decoration-color:initial" ><span style=3D"line-h= eight:27.6px" ><strong><span style=3D"font-family:Verdana, sans-serif" ><sp= an style=3D"color:#4ea72e" >Treinamento da Área Fiscal para Comprado= res</span></span></strong></span></span></span></span></span></span></span>= </span></span></span></span></span></span></span></span></span></span></spa= n></h1> <h3 align=3D"center" style=3D"margin-right:0cm; margin-left:0cm; -webkit-te= xt-stroke-width:0px; text-align:center" ><span style=3D"font-size:13.5pt" >= <span style=3D"font-family:Aptos, sans-serif" ><span style=3D"font-weight:b= old" ><span style=3D"color:#222222" ><span style=3D"font-style:normal" ><sp= an style=3D"font-variant-ligatures:normal" ><span style=3D"font-variant-cap= s:normal" ><span style=3D"letter-spacing:normal" ><span style=3D"orphans:2"= ><span style=3D"text-transform:none" ><span style=3D"widows:2" ><span styl= e=3D"word-spacing:0px" ><span style=3D"white-space:normal" ><span style=3D"= background-color:#ffffff" ><span style=3D"text-decoration-thickness:initial= " ><span style=3D"text-decoration-style:initial" ><span style=3D"text-decor= ation-color:initial" ><span style=3D"line-height:20.7px" ><span style=3D"fo= nt-size:14pt" ><span style=3D"line-height:21.4667px" ><span style=3D"font-f= amily:Verdana, sans-serif" ><span style=3D"color:red" >19 de Setembro de 20= 24 (08h30 às 17h30)</span></span></span></span></span></span></span>= </span></span></span></span></span></span></span></span></span></span></spa= n></span></span></span></span></h3> <h3 align=3D"center" style=3D"margin-right:0cm; margin-left:0cm; -webkit-te= xt-stroke-width:0px; text-align:center" ><span style=3D"font-size:13.5pt" >= <span style=3D"font-family:Aptos, sans-serif" ><span style=3D"font-weight:b= old" ><span style=3D"color:#222222" ><span style=3D"font-style:normal" ><sp= an style=3D"font-variant-ligatures:normal" ><span style=3D"font-variant-cap= s:normal" ><span style=3D"letter-spacing:normal" ><span style=3D"orphans:2"= ><span style=3D"text-transform:none" ><span style=3D"widows:2" ><span styl= e=3D"word-spacing:0px" ><span style=3D"white-space:normal" ><span style=3D"= background-color:#ffffff" ><span style=3D"text-decoration-thickness:initial= " ><span style=3D"text-decoration-style:initial" ><span style=3D"text-decor= ation-color:initial" ><span style=3D"line-height:20.7px" ><strong><span sty= le=3D"font-size:14pt" ><span style=3D"line-height:21.4667px" ><span style= =3D"font-family:Verdana, sans-serif" ><span style=3D"color:#4ea72e" >Online= – Transmissão ao Vivo – Utilização d= o App de Webconferência ZOOM</span></span></span></span></strong></sp= an></span></span></span></span></span></span></span></span></span></span></= span></span></span></span></span></span></span><br /> <br /> <span style=3D"font-style: normal;" ><span style=3D"font-variant-ligatures:= normal;" ><span style=3D"font-variant-caps: normal;" ><span style=3D"font-= weight: 400;" ><span style=3D"letter-spacing: normal;" ><span style=3D"orph= ans: 2;" ><span style=3D"text-transform: none;" ><span style=3D"white-space= : normal;" ><span style=3D"widows: 2;" ><span style=3D"word-spacing: 0px;" = ><span style=3D"background-color: rgb(255, 255, 255);" ><span style=3D"text= -decoration-thickness: initial;" ><span style=3D"text-decoration-style: ini= tial;" ><span style=3D"text-decoration-color: initial;" ><b style=3D"color:= rgb(34, 34, 34); font-family: Arial, Helvetica, sans-serif; font-size: sma= ll;" ><span style=3D"font-size:14pt" ><span style=3D"font-family:Verdana, s= ans-serif" ><span style=3D"color:#1f4e79" >Mais informações s= obre o treinamento:</span></span></span></b><b style=3D"color: rgb(34, 34, = 34); font-family: Arial, Helvetica, sans-serif; font-size: small;" ><span s= tyle=3D"font-size:14pt" ><span style=3D"font-family:Verdana, sans-serif" ><= span style=3D"color:#1f4e79" > </span></span></span></b><strong><a hre= f=3D"https://vps43087.publiccloud.com.br/?qs=3D24s21343v2c4p2t2w2e434z28423= 64y2g4o4i4i4v5z5k4l574f4f4j4g4z4l5r274m4h4t26406z2q4s5g484h4m436c4847424t5n= 4m5&lin=3D12375" style=3D"color: rgb(17, 85, 204); font-family: Verdana, sa= ns-serif; font-size: 14pt;" target=3D"_blank" >acessando aqui diretamente</= a></strong></span></span></span></span></span></span></span></span></span><= /span></span></span></span></span></h3> <p style=3D"text-align:start; -webkit-text-stroke-width:0px" ><br /> <span style=3D"font-size:small" ><span style=3D"color:#222222" ><span style= =3D"font-family:Arial, Helvetica, sans-serif" ><span style=3D"font-style:no= rmal" ><span style=3D"font-variant-ligatures:normal" ><span style=3D"font-v= ariant-caps:normal" ><span style=3D"font-weight:400" ><span style=3D"letter= -spacing:normal" ><span style=3D"orphans:2" ><span style=3D"text-transform:= none" ><span style=3D"widows:2" ><span style=3D"word-spacing:0px" ><span st= yle=3D"white-space:normal" ><span style=3D"background-color:#ffffff" ><span= style=3D"text-decoration-thickness:initial" ><span style=3D"text-decoratio= n-style:initial" ><span style=3D"text-decoration-color:initial" ><span styl= e=3D"line-height:14.95px" ><span style=3D"font-family:Verdana, sans-serif" = >O <strong><span style=3D"font-family:Verdana, sans-serif" ><span styl= e=3D"color:#4ea72e" >Sistema Tributário Nacional Brasileiro</span></= span></strong> é marcado pela sua complexidade, especialmente e= m relação aos <strong><span style=3D"font-family:Verdana= , sans-serif" ><span style=3D"color:#4ea72e" >tributos sobre bens e servi&c= cedil;os</span></span></strong>. Nesses tributos existem <strong><span= style=3D"font-family:Verdana, sans-serif" ><span style=3D"color:#4ea72e" >= benefícios fiscais, regimes especiais, isenções e redu= ções de bases de cálculo</span></span></strong>, cuja = regulação é feita por diversas leis, decretos, regulam= entos e portarias emitidas nas três esferas de governo: <strong>= <span style=3D"font-family:Verdana, sans-serif" ><span style=3D"color:#4ea7= 2e" >União, Estados e Municípios</span></span></strong>.</spa= n></span></span></span></span></span></span></span></span></span></span></s= pan></span></span></span></span></span></span></span></p> <p style=3D"text-align:start; -webkit-text-stroke-width:0px" ><span style= =3D"font-size:small" ><span style=3D"color:#222222" ><span style=3D"font-fa= mily:Arial, Helvetica, sans-serif" ><span style=3D"font-style:normal" ><spa= n style=3D"font-variant-ligatures:normal" ><span style=3D"font-variant-caps= :normal" ><span style=3D"font-weight:400" ><span style=3D"letter-spacing:no= rmal" ><span style=3D"orphans:2" ><span style=3D"text-transform:none" ><spa= n style=3D"widows:2" ><span style=3D"word-spacing:0px" ><span style=3D"whit= e-space:normal" ><span style=3D"background-color:#ffffff" ><span style=3D"t= ext-decoration-thickness:initial" ><span style=3D"text-decoration-style:ini= tial" ><span style=3D"text-decoration-color:initial" ><span style=3D"line-h= eight:14.95px" ><span style=3D"font-family:Verdana, sans-serif" >Nesse cen&= aacute;rio é fundamental ao <strong><span style=3D"font-family:= Verdana, sans-serif" ><span style=3D"color:#4ea72e" >profissional de compra= s, </span></span></strong> atualizar-se sobre as questões = relacionadas aos aspectos fiscais de seu negócio, gerando assim vant= agens competitivas à sua empresa.</span></span></span></span></span>= </span></span></span></span></span></span></span></span></span></span></spa= n></span></span></span></p> <h2 style=3D"margin-right:0cm; margin-left:0cm; text-align:start; -webkit-t= ext-stroke-width:0px" ><span style=3D"font-size:18pt" ><span style=3D"font-= family:Aptos, sans-serif" ><span style=3D"font-weight:bold" ><span style=3D= "color:#222222" ><span style=3D"font-style:normal" ><span style=3D"font-var= iant-ligatures:normal" ><span style=3D"font-variant-caps:normal" ><span sty= le=3D"letter-spacing:normal" ><span style=3D"orphans:2" ><span style=3D"tex= t-transform:none" ><span style=3D"widows:2" ><span style=3D"word-spacing:0p= x" ><span style=3D"white-space:normal" ><span style=3D"background-color:#ff= ffff" ><span style=3D"text-decoration-thickness:initial" ><span style=3D"te= xt-decoration-style:initial" ><span style=3D"text-decoration-color:initial"= ><span style=3D"line-height:27.6px" ><strong><span style=3D"font-family:Ve= rdana, sans-serif" ><span style=3D"color:#4ea72e" >Objetivos</span></span><= /strong></span></span></span></span></span></span></span></span></span></sp= an></span></span></span></span></span></span></span></span></h2> <p style=3D"text-align:start; -webkit-text-stroke-width:0px" ><span style= =3D"font-size:small" ><span style=3D"color:#222222" ><span style=3D"font-fa= mily:Arial, Helvetica, sans-serif" ><span style=3D"font-style:normal" ><spa= n style=3D"font-variant-ligatures:normal" ><span style=3D"font-variant-caps= :normal" ><span style=3D"font-weight:400" ><span style=3D"letter-spacing:no= rmal" ><span style=3D"orphans:2" ><span style=3D"text-transform:none" ><spa= n style=3D"widows:2" ><span style=3D"word-spacing:0px" ><span style=3D"whit= e-space:normal" ><span style=3D"background-color:#ffffff" ><span style=3D"t= ext-decoration-thickness:initial" ><span style=3D"text-decoration-style:ini= tial" ><span style=3D"text-decoration-color:initial" ><span style=3D"line-h= eight:14.95px" ><span style=3D"font-family:Verdana, sans-serif" >O <st= rong><span style=3D"font-family:Verdana, sans-serif" ><span style=3D"color:= #4ea72e" >Treinamento da Área Fiscal para Compradores</span></span><= /strong> tem por objetivo apresentar aos participantes as particularid= ades dos <strong><span style=3D"font-family:Verdana, sans-serif" ><spa= n style=3D"color:#4ea72e" >principais tributos</span></span></strong> = incidentes sobre as operações existentes em um <strong><= span style=3D"font-family:Verdana, sans-serif" ><span style=3D"color:#4ea72= e" >Departamento de Compras</span></span></strong> ou de <strong>= <span style=3D"font-family:Verdana, sans-serif" ><span style=3D"color:#4ea7= 2e" >Contratação de Serviços</span></span></strong>. O= treinamento abordará diversos temas tributários de grande re= levância, dentre eles: <strong><span style=3D"font-family:Verdan= a, sans-serif" ><span style=3D"color:#4ea72e" >Regimes Tributários (= Lucro Real, Lucro Presumido e Simples Nacional), Apuração de = PIS e COFINS, Apuração de ISS, Apuração de IPI = e Apuração de ICMS</span></span></strong>. No treinamento ser= ão analisadas operações passíveis de aproveitam= ento de crédito, bem como institutos importantes como: <strong>= <span style=3D"font-family:Verdana, sans-serif" ><span style=3D"color:#4ea7= 2e" >ICMS-ST e DIFAL.</span></span></strong> Por fim, o treinamen= to apresentará informações sobre a Reforma Tribut&aacu= te;ria.</span></span></span></span></span></span></span></span></span></spa= n></span></span></span></span></span></span></span></span></span></p> <h2 style=3D"margin-right:0cm; margin-left:0cm; text-align:start; -webkit-t= ext-stroke-width:0px" ><span style=3D"font-size:18pt" ><span style=3D"font-= family:Aptos, sans-serif" ><span style=3D"font-weight:bold" ><span style=3D= "color:#222222" ><span style=3D"font-style:normal" ><span style=3D"font-var= iant-ligatures:normal" ><span style=3D"font-variant-caps:normal" ><span sty= le=3D"letter-spacing:normal" ><span style=3D"orphans:2" ><span style=3D"tex= t-transform:none" ><span style=3D"widows:2" ><span style=3D"word-spacing:0p= x" ><span style=3D"white-space:normal" ><span style=3D"background-color:#ff= ffff" ><span style=3D"text-decoration-thickness:initial" ><span style=3D"te= xt-decoration-style:initial" ><span style=3D"text-decoration-color:initial"= ><span style=3D"line-height:27.6px" ><strong><span style=3D"font-family:Ve= rdana, sans-serif" ><span style=3D"color:#4ea72e" >Público-alvo</spa= n></span></strong></span></span></span></span></span></span></span></span><= /span></span></span></span></span></span></span></span></span></span></h2> <p style=3D"text-align:start; -webkit-text-stroke-width:0px" ><span style= =3D"font-size:small" ><span style=3D"color:#222222" ><span style=3D"font-fa= mily:Arial, Helvetica, sans-serif" ><span style=3D"font-style:normal" ><spa= n style=3D"font-variant-ligatures:normal" ><span style=3D"font-variant-caps= :normal" ><span style=3D"font-weight:400" ><span style=3D"letter-spacing:no= rmal" ><span style=3D"orphans:2" ><span style=3D"text-transform:none" ><spa= n style=3D"widows:2" ><span style=3D"word-spacing:0px" ><span style=3D"whit= e-space:normal" ><span style=3D"background-color:#ffffff" ><span style=3D"t= ext-decoration-thickness:initial" ><span style=3D"text-decoration-style:ini= tial" ><span style=3D"text-decoration-color:initial" ><span style=3D"line-h= eight:14.95px" ><span style=3D"font-family:Verdana, sans-serif" >Profission= ais atuantes nos seguintes departamentos: compras, fiscal, tributári= o, financeiro, suprimentos, jurídico, contabilidade, dentre outros i= nteressados.</span></span></span></span></span></span></span></span></span>= </span></span></span></span></span></span></span></span></span></span></p> <h2 style=3D"margin-right:0cm; margin-left:0cm; text-align:start; -webkit-t= ext-stroke-width:0px" ><span style=3D"font-size:18pt" ><span style=3D"font-= family:Aptos, sans-serif" ><span style=3D"font-weight:bold" ><span style=3D= "color:#222222" ><span style=3D"font-style:normal" ><span style=3D"font-var= iant-ligatures:normal" ><span style=3D"font-variant-caps:normal" ><span sty= le=3D"letter-spacing:normal" ><span style=3D"orphans:2" ><span style=3D"tex= t-transform:none" ><span style=3D"widows:2" ><span style=3D"word-spacing:0p= x" ><span style=3D"white-space:normal" ><span style=3D"background-color:#ff= ffff" ><span style=3D"text-decoration-thickness:initial" ><span style=3D"te= xt-decoration-style:initial" ><span style=3D"text-decoration-color:initial"= ><span style=3D"line-height:27.6px" ><strong><span style=3D"font-family:Ve= rdana, sans-serif" ><span style=3D"color:#4ea72e" >Conteúdo Program&= aacute;tico</span></span></strong></span></span></span></span></span></span= ></span></span></span></span></span></span></span></span></span></span></sp= an></span></h2> <h3 style=3D"margin-right:0cm; margin-left:0cm; text-align:start; -webkit-t= ext-stroke-width:0px" ><span style=3D"font-size:13.5pt" ><span style=3D"fon= t-family:Aptos, sans-serif" ><span style=3D"font-weight:bold" ><span style= =3D"color:#222222" ><span style=3D"font-style:normal" ><span style=3D"font-= variant-ligatures:normal" ><span style=3D"font-variant-caps:normal" ><span = style=3D"letter-spacing:normal" ><span style=3D"orphans:2" ><span style=3D"= text-transform:none" ><span style=3D"widows:2" ><span style=3D"word-spacing= :0px" ><span style=3D"white-space:normal" ><span style=3D"background-color:= #ffffff" ><span style=3D"text-decoration-thickness:initial" ><span style=3D= "text-decoration-style:initial" ><span style=3D"text-decoration-color:initi= al" ><span style=3D"line-height:20.7px" ><strong><span style=3D"font-family= :Verdana, sans-serif" ><span style=3D"color:#4ea72e" >1) Obrigaç&ati= lde;o tributária</span></span></strong></span></span></span></span><= /span></span></span></span></span></span></span></span></span></span></span= ></span></span></span></h3> <ul style=3D"margin-bottom:0cm; color:#222222; font-family:Arial, Helvetica= , sans-serif; font-size:small; font-style:normal; font-variant-ligatures:no= rmal; font-variant-caps:normal; font-weight:400; letter-spacing:normal; orp= hans:2; text-align:start; text-transform:none; widows:2; word-spacing:0px; = -webkit-text-stroke-width:0px; white-space:normal; background-color:#ffffff= ; text-decoration-thickness:initial; text-decoration-style:initial; text-de= coration-color:initial" type=3D"disc" > =09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style= =3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon= t-family:Verdana, sans-serif" >Base Legal</span></span></span></li> =09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style= =3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon= t-family:Verdana, sans-serif" >Conceito</span></span></span></li> =09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style= =3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon= t-family:Verdana, sans-serif" >Espécies: Principal e Acessóri= a</span></span></span></li> =09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style= =3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon= t-family:Verdana, sans-serif" >Exemplos de obrigações tribut&= aacute;rias</span></span></span></li> </ul> <h3 style=3D"margin-right:0cm; margin-left:0cm; text-align:start; -webkit-t= ext-stroke-width:0px" ><span style=3D"font-size:13.5pt" ><span style=3D"fon= t-family:Aptos, sans-serif" ><span style=3D"font-weight:bold" ><span style= =3D"color:#222222" ><span style=3D"font-style:normal" ><span style=3D"font-= variant-ligatures:normal" ><span style=3D"font-variant-caps:normal" ><span = style=3D"letter-spacing:normal" ><span style=3D"orphans:2" ><span style=3D"= text-transform:none" ><span style=3D"widows:2" ><span style=3D"word-spacing= :0px" ><span style=3D"white-space:normal" ><span style=3D"background-color:= #ffffff" ><span style=3D"text-decoration-thickness:initial" ><span style=3D= "text-decoration-style:initial" ><span style=3D"text-decoration-color:initi= al" ><span style=3D"line-height:20.7px" ><strong><span style=3D"font-family= :Verdana, sans-serif" ><span style=3D"color:#4ea72e" >2) Regimes Tribut&aac= ute;rios</span></span></strong></span></span></span></span></span></span></= span></span></span></span></span></span></span></span></span></span></span>= </span></h3> <ul style=3D"margin-bottom:0cm; color:#222222; font-family:Arial, Helvetica= , sans-serif; font-size:small; font-style:normal; font-variant-ligatures:no= rmal; font-variant-caps:normal; font-weight:400; letter-spacing:normal; orp= hans:2; text-align:start; text-transform:none; widows:2; word-spacing:0px; = -webkit-text-stroke-width:0px; white-space:normal; background-color:#ffffff= ; text-decoration-thickness:initial; text-decoration-style:initial; text-de= coration-color:initial" type=3D"disc" > =09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style= =3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon= t-family:Verdana, sans-serif" >Bases Legais</span></span></span></li> =09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style= =3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon= t-family:Verdana, sans-serif" >Conceitos</span></span></span></li> =09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style= =3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon= t-family:Verdana, sans-serif" >Particularidades do Regime do Lucro Real</sp= an></span></span></li> =09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style= =3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon= t-family:Verdana, sans-serif" >Particularidades do Regime do Lucro Presumid= o</span></span></span></li> =09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style= =3D"font-size:10.5pt" ><span style=3D"line-height:16.1px" ><span style=3D"f= ont-family:Verdana, sans-serif" >Particularidades do Regime do Simples Naci= onal e seu impacto no <strong><span style=3D"font-family:Verdana, sans= -serif" ><span style=3D"font-weight:normal" >ICMS</span></span></strong></s= pan></span></span></li> </ul> <h3 style=3D"margin-right:0cm; margin-left:0cm; text-align:start; -webkit-t= ext-stroke-width:0px" ><span style=3D"font-size:13.5pt" ><span style=3D"fon= t-family:Aptos, sans-serif" ><span style=3D"font-weight:bold" ><span style= =3D"color:#222222" ><span style=3D"font-style:normal" ><span style=3D"font-= variant-ligatures:normal" ><span style=3D"font-variant-caps:normal" ><span = style=3D"letter-spacing:normal" ><span style=3D"orphans:2" ><span style=3D"= text-transform:none" ><span style=3D"widows:2" ><span style=3D"word-spacing= :0px" ><span style=3D"white-space:normal" ><span style=3D"background-color:= #ffffff" ><span style=3D"text-decoration-thickness:initial" ><span style=3D= "text-decoration-style:initial" ><span style=3D"text-decoration-color:initi= al" ><span style=3D"line-height:20.7px" ><strong><span style=3D"font-family= :Verdana, sans-serif" ><span style=3D"color:#4ea72e" >3) Apuraç&atil= de;o do IRPJ e CSLL</span></span></strong></span></span></span></span></spa= n></span></span></span></span></span></span></span></span></span></span></s= pan></span></span></h3> <ul style=3D"margin-bottom:0cm; color:#222222; font-family:Arial, Helvetica= , sans-serif; font-size:small; font-style:normal; font-variant-ligatures:no= rmal; font-variant-caps:normal; font-weight:400; letter-spacing:normal; orp= hans:2; text-align:start; text-transform:none; widows:2; word-spacing:0px; = -webkit-text-stroke-width:0px; white-space:normal; background-color:#ffffff= ; text-decoration-thickness:initial; text-decoration-style:initial; text-de= coration-color:initial" type=3D"disc" > =09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style= =3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon= t-family:Verdana, sans-serif" >Bases Legais</span></span></span></li> =09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style= =3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon= t-family:Verdana, sans-serif" >Conceitos</span></span></span></li> =09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style= =3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon= t-family:Verdana, sans-serif" >Demonstrativos de cálculo</span></spa= n></span></li> </ul> <h3 style=3D"margin-right:0cm; margin-left:0cm; text-align:start; -webkit-t= ext-stroke-width:0px" ><span style=3D"font-size:13.5pt" ><span style=3D"fon= t-family:Aptos, sans-serif" ><span style=3D"font-weight:bold" ><span style= =3D"color:#222222" ><span style=3D"font-style:normal" ><span style=3D"font-= variant-ligatures:normal" ><span style=3D"font-variant-caps:normal" ><span = style=3D"letter-spacing:normal" ><span style=3D"orphans:2" ><span style=3D"= text-transform:none" ><span style=3D"widows:2" ><span style=3D"word-spacing= :0px" ><span style=3D"white-space:normal" ><span style=3D"background-color:= #ffffff" ><span style=3D"text-decoration-thickness:initial" ><span style=3D= "text-decoration-style:initial" ><span style=3D"text-decoration-color:initi= al" ><span style=3D"line-height:20.7px" ><strong><span style=3D"font-family= :Verdana, sans-serif" ><span style=3D"color:#4ea72e" >4) Apuraç&atil= de;o de PIS e COFINS</span></span></strong></span></span></span></span></sp= an></span></span></span></span></span></span></span></span></span></span></= span></span></span></h3> <ul style=3D"margin-bottom:0cm; color:#222222; font-family:Arial, Helvetica= , sans-serif; font-size:small; font-style:normal; font-variant-ligatures:no= rmal; font-variant-caps:normal; font-weight:400; letter-spacing:normal; orp= hans:2; text-align:start; text-transform:none; widows:2; word-spacing:0px; = -webkit-text-stroke-width:0px; white-space:normal; background-color:#ffffff= ; text-decoration-thickness:initial; text-decoration-style:initial; text-de= coration-color:initial" type=3D"disc" > =09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style= =3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon= t-family:Verdana, sans-serif" >Base Legal</span></span></span></li> =09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style= =3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon= t-family:Verdana, sans-serif" >Conceitos</span></span></span></li> =09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style= =3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon= t-family:Verdana, sans-serif" >Regimes de Apuração: Cumulativ= o e Não Cumulativo</span></span></span></li> =09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style= =3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon= t-family:Verdana, sans-serif" >Apuração da Base de Cál= culo</span></span></span></li> =09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style= =3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon= t-family:Verdana, sans-serif" >Alíquota aplicáveis</span></sp= an></span></li> =09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style= =3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon= t-family:Verdana, sans-serif" >Créditos admissíveis no Lucro = Real</span></span></span></li> </ul> <h3 style=3D"margin-right:0cm; margin-left:0cm; text-align:start; -webkit-t= ext-stroke-width:0px" ><span style=3D"font-size:13.5pt" ><span style=3D"fon= t-family:Aptos, sans-serif" ><span style=3D"font-weight:bold" ><span style= =3D"color:#222222" ><span style=3D"font-style:normal" ><span style=3D"font-= variant-ligatures:normal" ><span style=3D"font-variant-caps:normal" ><span = style=3D"letter-spacing:normal" ><span style=3D"orphans:2" ><span style=3D"= text-transform:none" ><span style=3D"widows:2" ><span style=3D"word-spacing= :0px" ><span style=3D"white-space:normal" ><span style=3D"background-color:= #ffffff" ><span style=3D"text-decoration-thickness:initial" ><span style=3D= "text-decoration-style:initial" ><span style=3D"text-decoration-color:initi= al" ><span style=3D"line-height:20.7px" ><strong><span style=3D"font-family= :Verdana, sans-serif" ><span style=3D"color:#4ea72e" >5) Apuraç&atil= de;o do ISS</span></span></strong></span></span></span></span></span></span= ></span></span></span></span></span></span></span></span></span></span></sp= an></span></h3> <ul style=3D"margin-bottom:0cm; color:#222222; font-family:Arial, Helvetica= , sans-serif; font-size:small; font-style:normal; font-variant-ligatures:no= rmal; font-variant-caps:normal; font-weight:400; letter-spacing:normal; orp= hans:2; text-align:start; text-transform:none; widows:2; word-spacing:0px; = -webkit-text-stroke-width:0px; white-space:normal; background-color:#ffffff= ; text-decoration-thickness:initial; text-decoration-style:initial; text-de= coration-color:initial" type=3D"disc" > =09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style= =3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon= t-family:Verdana, sans-serif" >Base legal</span></span></span></li> =09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style= =3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon= t-family:Verdana, sans-serif" >Conceito</span></span></span></li> =09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style= =3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon= t-family:Verdana, sans-serif" >Fato Gerador</span></span></span></li> =09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style= =3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon= t-family:Verdana, sans-serif" >Incidência e não incidênc= ia</span></span></span></li> =09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style= =3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon= t-family:Verdana, sans-serif" >Local de prestação de servi&cc= edil;o</span></span></span></li> =09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style= =3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon= t-family:Verdana, sans-serif" >Apuração da base de cál= culo do ISS</span></span></span></li> =09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style= =3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon= t-family:Verdana, sans-serif" >Alíquotas do ISS</span></span></span>= </li> =09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style= =3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon= t-family:Verdana, sans-serif" >Sujeito passivo do ISS</span></span></span><= /li> =09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style= =3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon= t-family:Verdana, sans-serif" >Cadastros Municipais</span></span></span></l= i> =09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style= =3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon= t-family:Verdana, sans-serif" >Substituição Tributária= do ISS</span></span></span></li> </ul> <h3 style=3D"margin-right:0cm; margin-left:0cm; text-align:start; -webkit-t= ext-stroke-width:0px" ><span style=3D"font-size:13.5pt" ><span style=3D"fon= t-family:Aptos, sans-serif" ><span style=3D"font-weight:bold" ><span style= =3D"color:#222222" ><span style=3D"font-style:normal" ><span style=3D"font-= variant-ligatures:normal" ><span style=3D"font-variant-caps:normal" ><span = style=3D"letter-spacing:normal" ><span style=3D"orphans:2" ><span style=3D"= text-transform:none" ><span style=3D"widows:2" ><span style=3D"word-spacing= :0px" ><span style=3D"white-space:normal" ><span style=3D"background-color:= #ffffff" ><span style=3D"text-decoration-thickness:initial" ><span style=3D= "text-decoration-style:initial" ><span style=3D"text-decoration-color:initi= al" ><span style=3D"line-height:20.7px" ><strong><span style=3D"font-family= :Verdana, sans-serif" ><span style=3D"color:#4ea72e" >6) Apuraç&atil= de;o do IPI</span></span></strong></span></span></span></span></span></span= ></span></span></span></span></span></span></span></span></span></span></sp= an></span></h3> <ul style=3D"margin-bottom:0cm; color:#222222; font-family:Arial, Helvetica= , sans-serif; font-size:small; font-style:normal; font-variant-ligatures:no= rmal; font-variant-caps:normal; font-weight:400; letter-spacing:normal; orp= hans:2; text-align:start; text-transform:none; widows:2; word-spacing:0px; = -webkit-text-stroke-width:0px; white-space:normal; background-color:#ffffff= ; text-decoration-thickness:initial; text-decoration-style:initial; text-de= coration-color:initial" type=3D"disc" > =09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style= =3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon= t-family:Verdana, sans-serif" >Base Legal</span></span></span></li> =09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style= =3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon= t-family:Verdana, sans-serif" >Conceito</span></span></span></li> =09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style= =3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon= t-family:Verdana, sans-serif" >Características do IPI</span></span><= /span></li> =09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style= =3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon= t-family:Verdana, sans-serif" >Conceito de industrialização</= span></span></span></li> =09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style= =3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon= t-family:Verdana, sans-serif" >Apuração da base de cál= culo do IPI</span></span></span></li> =09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style= =3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon= t-family:Verdana, sans-serif" >Alíquotas do IPI</span></span></span>= </li> </ul> <h3 style=3D"margin-right:0cm; margin-left:0cm; text-align:start; -webkit-t= ext-stroke-width:0px" ><span style=3D"font-size:13.5pt" ><span style=3D"fon= t-family:Aptos, sans-serif" ><span style=3D"font-weight:bold" ><span style= =3D"color:#222222" ><span style=3D"font-style:normal" ><span style=3D"font-= variant-ligatures:normal" ><span style=3D"font-variant-caps:normal" ><span = style=3D"letter-spacing:normal" ><span style=3D"orphans:2" ><span style=3D"= text-transform:none" ><span style=3D"widows:2" ><span style=3D"word-spacing= :0px" ><span style=3D"white-space:normal" ><span style=3D"background-color:= #ffffff" ><span style=3D"text-decoration-thickness:initial" ><span style=3D= "text-decoration-style:initial" ><span style=3D"text-decoration-color:initi= al" ><span style=3D"line-height:20.7px" ><strong><span style=3D"font-family= :Verdana, sans-serif" ><span style=3D"color:#4ea72e" >7) Apuraç&atil= de;o do ICMS</span></span></strong></span></span></span></span></span></spa= n></span></span></span></span></span></span></span></span></span></span></s= pan></span></h3> <ul style=3D"margin-bottom:0cm; color:#222222; font-family:Arial, Helvetica= , sans-serif; font-size:small; font-style:normal; font-variant-ligatures:no= rmal; font-variant-caps:normal; font-weight:400; letter-spacing:normal; orp= hans:2; text-align:start; text-transform:none; widows:2; word-spacing:0px; = -webkit-text-stroke-width:0px; white-space:normal; background-color:#ffffff= ; text-decoration-thickness:initial; text-decoration-style:initial; text-de= coration-color:initial" type=3D"disc" > =09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style= =3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon= t-family:Verdana, sans-serif" >Base Legal</span></span></span></li> =09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style= =3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon= t-family:Verdana, sans-serif" >Conceito</span></span></span></li> =09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style= =3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon= t-family:Verdana, sans-serif" >Análise do ICMS próprio</span>= </span></span></li> =09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style= =3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon= t-family:Verdana, sans-serif" >Operações de compra para reven= da, compra para industrialização e compra para o ativo</span>= </span></span></li> =09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style= =3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon= t-family:Verdana, sans-serif" >Operações de compra para uso e= consumo</span></span></span></li> =09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style= =3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon= t-family:Verdana, sans-serif" >Análise do Diferencial de Alíq= uota</span></span></span></li> =09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style= =3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon= t-family:Verdana, sans-serif" >Substituição Tributária= do ICMS</span></span></span></li> </ul> <h3 style=3D"margin-right:0cm; margin-left:0cm; text-align:start; -webkit-t= ext-stroke-width:0px" ><span style=3D"font-size:13.5pt" ><span style=3D"fon= t-family:Aptos, sans-serif" ><span style=3D"font-weight:bold" ><span style= =3D"color:#222222" ><span style=3D"font-style:normal" ><span style=3D"font-= variant-ligatures:normal" ><span style=3D"font-variant-caps:normal" ><span = style=3D"letter-spacing:normal" ><span style=3D"orphans:2" ><span style=3D"= text-transform:none" ><span style=3D"widows:2" ><span style=3D"word-spacing= :0px" ><span style=3D"white-space:normal" ><span style=3D"background-color:= #ffffff" ><span style=3D"text-decoration-thickness:initial" ><span style=3D= "text-decoration-style:initial" ><span style=3D"text-decoration-color:initi= al" ><span style=3D"line-height:20.7px" ><strong><span style=3D"font-family= :Verdana, sans-serif" ><span style=3D"color:#4ea72e" >8) Reforma Tribut&aac= ute;ria</span></span></strong></span></span></span></span></span></span></s= pan></span></span></span></span></span></span></span></span></span></span><= /span></h3> <h2 style=3D"margin-right:0cm; margin-left:0cm; text-align:start; -webkit-t= ext-stroke-width:0px" ><span style=3D"font-size:18pt" ><span style=3D"font-= family:Aptos, sans-serif" ><span style=3D"font-weight:bold" ><span style=3D= "color:#222222" ><span style=3D"font-style:normal" ><span style=3D"font-var= iant-ligatures:normal" ><span style=3D"font-variant-caps:normal" ><span sty= le=3D"letter-spacing:normal" ><span style=3D"orphans:2" ><span style=3D"tex= t-transform:none" ><span style=3D"widows:2" ><span style=3D"word-spacing:0p= x" ><span style=3D"white-space:normal" ><span style=3D"background-color:#ff= ffff" ><span style=3D"text-decoration-thickness:initial" ><span style=3D"te= xt-decoration-style:initial" ><span style=3D"text-decoration-color:initial"= ><span style=3D"line-height:27.6px" ><strong><span style=3D"font-family:Ve= rdana, sans-serif" ><span style=3D"color:#4ea72e" >Carga Horária: 8 = horas</span></span></strong></span></span></span></span></span></span></spa= n></span></span></span></span></span></span></span></span></span></span></s= pan></h2> <p style=3D"-webkit-text-stroke-width:0px; margin:0cm; text-align:justify" = ><span style=3D"font-size:small" ><span style=3D"color:#222222" ><span styl= e=3D"font-family:Arial, Helvetica, sans-serif" ><span style=3D"font-style:n= ormal" ><span style=3D"font-variant-ligatures:normal" ><span style=3D"font-= variant-caps:normal" ><span style=3D"font-weight:400" ><span style=3D"lette= r-spacing:normal" ><span style=3D"orphans:2" ><span style=3D"text-transform= :none" ><span style=3D"white-space:normal" ><span style=3D"widows:2" ><span= style=3D"word-spacing:0px" ><span style=3D"background-color:#ffffff" ><spa= n style=3D"text-decoration-thickness:initial" ><span style=3D"text-decorati= on-style:initial" ><span style=3D"text-decoration-color:initial" > </s= pan></span></span></span></span></span></span></span></span></span></span><= /span></span></span></span></span></span><span style=3D"font-style: normal;= " ><span style=3D"font-variant-ligatures: normal;" ><span style=3D"font-var= iant-caps: normal;" ><span style=3D"font-weight: 400;" ><span style=3D"lett= er-spacing: normal;" ><span style=3D"orphans: 2;" ><span style=3D"text-tran= sform: none;" ><span style=3D"white-space: normal;" ><span style=3D"widows:= 2;" ><span style=3D"word-spacing: 0px;" ><span style=3D"background-color: = rgb(255, 255, 255);" ><span style=3D"text-decoration-thickness: initial;" >= <span style=3D"text-decoration-style: initial;" ><span style=3D"text-decora= tion-color: initial;" ><b style=3D"color: rgb(34, 34, 34); font-family: Ari= al, Helvetica, sans-serif; font-size: small;" ><span style=3D"font-size:14p= t" ><span style=3D"font-family:Verdana, sans-serif" ><span style=3D"color:#= 1f4e79" >Mais informações sobre o treinamento:</span></span><= /span></b><b style=3D"color: rgb(34, 34, 34); font-family: Arial, Helvetica= , sans-serif; font-size: small;" ><span style=3D"font-size:14pt" ><span sty= le=3D"font-family:Verdana, sans-serif" ><span style=3D"color:#1f4e79" >&nbs= p;</span></span></span></b><strong><a href=3D"https://vps43087.publiccloud.= com.br/?qs=3D24s21343v2c4p2t2w2e434z2842364y2g4o4i4i4v5z5k4l574f4f4j4g4z4l5= r274m4h4t26406z2q4s5g484h4m436c4847424t5n4m5&lin=3D12375" style=3D"color: r= gb(17, 85, 204); font-family: Verdana, sans-serif; font-size: 14pt;" target= =3D"_blank" >acessando aqui diretamente</a></strong></span></span></span></= span></span></span></span></span></span></span></span></span></span></span>= </p> <p style=3D"-webkit-text-stroke-width:0px; margin:0cm; text-align:justify" = > </p> <p align=3D"center" style=3D"font-family: arial; 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