| dc.description.abstract | The objective of this study was to perform tax planning company dedicated to the activity of a refrigerator, whose high tax burden on their activities is impacting on your business health. The method was based only on accounting and tax documents of the company, management documents were not used, since they are not known to the taxman. Because they are based on a specific company are not subject to generalization, to the extent that, when performing a tax planning should be analyzed case by case basis. It is also used for research and doctrinal decisions of the Board of Tax Appeals - CARF, and solutions consulting the Internal Revenue Service. The theme of this work is within the Public Law specifically in Tax Law, Tax Planning is the theme in the light of non-cumulative PIS and COFINS. Finally, we reached the conclusion that, given the high cost that the company has to maintain its own fleet, it must undergo a spin-off of its activities, transforming themselves into two companies, one dedicated to the activity of slaughter of animals and another dedicated to the service of cargo transportation. This enabled the generation of PIS and COFINS in relation to inputs, depreciation and freight, which previously could not be made, generating a tax savings to reach $ 250,000 annually. | pt_BR |
