Algumas empresas do ramo de construção civil podem se enquadrar no regime de recolhimento cumulativo do PIS/Cofins: ao invés de pagarem a alíquota de 9,65% sobre a receita bruta utilizando-se de créditos por insumos (regime não cumulativo), podem pagar a alíquota reduzida de 3,65%, sem direito a crédito pelas aquisições de insumos (regime cumulativo). Para […]
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