[193311] in Zephyr_Bugs
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daemon@ATHENA.MIT.EDU (Instrutoria Treinamentos)
Tue Sep 23 20:10:29 2014
To: zephyr-bugs@mit.edu
Message-ID: <46cdd5d36713b05935ba935e5567955d@instrutoriabr.com.br>
Date: Tue, 23 Sep 2014 18:16:12 -0300
From: "Instrutoria Treinamentos" <informativo@instrutoriabr.com.br>
Reply-To: informativo@instrutoriabr.com.br
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INSTRUTORIA - COMEX
PLANEJAMENTO ESTRATÉGICO DE IMPORTAÇÕES
DIA 02-10 - DAS 09H ÀS 18H | Local: Av.Paulista, 807 - 17 andar -
S.Paulo -SP
Programa - 8 h/aula
Objetivo
Proporcionar aos participantes sólidos conhecimentos sobre o como
planejar importaçoes.
A quem se destina
Empresários, empresas comercial importadores, tradings, advogados,
contadores e profissionais de importação
Tópicos
1) PLANEJAMENTO OPERACIONAL
1.1. formaçao de custos/planilhas
1.2. classificaçao fiscal
1.3. ex-tarifário
1.4 seguro internacional
1.5 radar
2) PLANEJAMENTO FINANCEIRO
2.1 RED
2.2 Importaçao em Reais
2.3 FINIMP
2.4 CARTA DE CRÉDITO
2.5 Seguro de Crédito Interno
2.6 Séguro de Crédito Internacional
3) PLANEJAMENTO TRIBUTÁRIO
3.1. Guerra Fisca: análise da legialidade dos
benefícios/incentivos às importaçoes
3.2 Regimes Aduaneiros Especiais
3.3 Glosa Crédito ICMS (JURISPRUDENCIA)
3.4 IMPOSTO DE IMPORTAÇÃO TEM BASE DE CÁLCULO REDUZIDA
PELO STJ
4) PLANEJAMENTO FISCAL
4.1 RESOLUÇAO 13
4.2 Substituiçao Tributária de Produtos Importados
4.3 Código de Situaçao Tributária (TST)
4.4 PIS/COFINS monofásico
4.5 Equiparaçao Industrial
4.6 REINTEGRA - MP 651/2014
Instrutor
Fernando Otsuzi
Bacharel em Relações Internacionais pela PUC-SP, pós
graduado em Gestão de Negócios pela FGV,
especialização em Gestão de Projetos pela ESPM,
participação em diversos cursos de planejamento
tributário, palestrante do Cescomex, com experiência
profissional vivida nas maiores tradings companies do país nos
últimos 13 anos, atuando em mais de 15 segmentos diferentes, sendo
atualmente diretor de uma das maiores empresas do mercado e prestando
consultoria relacionada ao comercio internacional.
Investimento : sob consulta - contato@instrutoria.com.br
[mailto:contato@instrutoria.com.br]
Inscrições:
Bonus de R$ 100,00 para inscriçoes recebidas até 25/09
através da:
FICHA DE INSCRIÇAO ON LINE
[http://instrutoriabr.com.br/link.php?M=2466645&N=60&L=7&F=T]
Fones 11-3931 7875 - 11 9 7546 1991 - Email: contato@instrutoria.com.br
WWW.INSTRUTORIA.COM.BR
[http://instrutoriabr.com.br/link.php?M=2466645&N=60&L=17&F=T]
07 ANOS
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<p class="MsoNormal"><a target="_blank" style="color: blue;
text-decoration: underline; text-underline: single;"> <span
style="text-decoration: none;"> <img border="0" width="597"
id="_x0000_i1025"
src="https://multimedia.getresponse.com/201/1780201/photos/02.png?img1411157305265"
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<p class="MsoNormal" align="center"><b> <font color="#007ED2">INSTRUTORIA
- COMEX</font></b></p>
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<td valign="top" style="padding-left: 15.0pt; padding-right: 18.75pt;
padding-top: 18.75pt; padding-bottom: 22.5pt; background:
#A3DEF9;"><b><font face="Arial" style="font-size: 14pt;"> PLANEJAMENTO
ESTRATÉGICO DE IMPORTAÇÕES</font></b></td>
</tr>
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<pre style="color: #000000; font-family: Verdana, Arial, Helvetica,
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font-weight: bold; letter-spacing: normal; line-height: normal; orphans:
auto; text-align: start; text-indent: 0px; text-transform: none; widows:
auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 8px;">DIA
02-10 - DAS 09H ÀS 18H | Local: Av.Paulista, 807 - 17 andar -
S.Paulo -SP</pre>
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<p align="left"><b> <font face="Arial" size="2">Programa - 8
h/aula</font></b></p>
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padding-top: 11.25pt; padding-bottom: 0cm; background: white;">
<p align="center" class="MsoNormal" style="font-size: 9pt; font-family:
Calibri, sans-serif; color: #000000; font-style: normal; font-variant:
normal; letter-spacing: normal; line-height: normal; orphans: auto;
text-indent: 0px; text-transform: none; white-space: normal; widows: auto;
word-spacing: 0px; -webkit-text-stroke-width: 0px; text-align: left;
margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; margin-bottom:
0.0001pt;"><b>Objetivo</b></p>
<p align="center" class="MsoNormal" style="font-size: 9pt; font-family:
Calibri, sans-serif; color: #000000; font-style: normal; font-variant:
normal; letter-spacing: normal; line-height: normal; orphans: auto;
text-indent: 0px; text-transform: none; white-space: normal; widows: auto;
word-spacing: 0px; -webkit-text-stroke-width: 0px; text-align: left;
margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; margin-bottom:
0.0001pt;">Proporcionar aos participantes sólidos conhecimentos
sobre o como planejar importaçoes.</p>
<p align="center" class="MsoNormal" style="font-size: 9pt; font-family:
Calibri, sans-serif; color: #000000; font-style: normal; font-variant:
normal; letter-spacing: normal; line-height: normal; orphans: auto;
text-indent: 0px; text-transform: none; white-space: normal; widows: auto;
word-spacing: 0px; -webkit-text-stroke-width: 0px; text-align: left;
margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; margin-bottom:
0.0001pt;"><br /> <b>A quem se destina</b></p>
<p align="center" class="MsoNormal" style="font-size: 9pt; font-family:
Calibri, sans-serif; color: #000000; font-style: normal; font-variant:
normal; letter-spacing: normal; line-height: normal; orphans: auto;
text-indent: 0px; text-transform: none; white-space: normal; widows: auto;
word-spacing: 0px; -webkit-text-stroke-width: 0px; text-align: left;
margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; margin-bottom:
0.0001pt;">Empresários, empresas comercial importadores, tradings,
advogados, contadores e profissionais de importação</p>
<p align="center" class="MsoNormal" style="font-size: 9pt; font-family:
Calibri, sans-serif; color: #000000; font-style: normal; font-variant:
normal; letter-spacing: normal; line-height: normal; orphans: auto;
text-indent: 0px; text-transform: none; white-space: normal; widows: auto;
word-spacing: 0px; -webkit-text-stroke-width: 0px; text-align: left;
margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; margin-bottom:
0.0001pt;"><br /> <b>Tópicos</b></p>
<p align="center" class="MsoNormal" style="font-size: 9pt; font-family:
Calibri, sans-serif; color: #000000; font-style: normal; font-variant:
normal; letter-spacing: normal; line-height: normal; orphans: auto;
text-indent: 0px; text-transform: none; white-space: normal; widows: auto;
word-spacing: 0px; -webkit-text-stroke-width: 0px; text-align: left;
margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; margin-bottom:
0.0001pt;"> 1) PLANEJAMENTO OPERACIONAL</p>
<p align="center" class="MsoNormal" style="font-size: 9pt; font-family:
Calibri, sans-serif; color: #000000; font-style: normal; font-variant:
normal; letter-spacing: normal; line-height: normal; orphans: auto;
text-indent: 0px; text-transform: none; white-space: normal; widows: auto;
word-spacing: 0px; -webkit-text-stroke-width: 0px; text-align: left;
margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; margin-bottom:
0.0001pt;">1.1. formaçao de custos/planilhas</p>
<p align="center" class="MsoNormal" style="font-size: 9pt; font-family:
Calibri, sans-serif; color: #000000; font-style: normal; font-variant:
normal; letter-spacing: normal; line-height: normal; orphans: auto;
text-indent: 0px; text-transform: none; white-space: normal; widows: auto;
word-spacing: 0px; -webkit-text-stroke-width: 0px; text-align: left;
margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; margin-bottom:
0.0001pt;">1.2. classificaçao fiscal</p>
<p align="center" class="MsoNormal" style="font-size: 9pt; font-family:
Calibri, sans-serif; color: #000000; font-style: normal; font-variant:
normal; letter-spacing: normal; line-height: normal; orphans: auto;
text-indent: 0px; text-transform: none; white-space: normal; widows: auto;
word-spacing: 0px; -webkit-text-stroke-width: 0px; text-align: left;
margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; margin-bottom:
0.0001pt;">1.3. ex-tarifário</p>
<p align="center" class="MsoNormal" style="font-size: 9pt; font-family:
Calibri, sans-serif; color: #000000; font-style: normal; font-variant:
normal; letter-spacing: normal; line-height: normal; orphans: auto;
text-indent: 0px; text-transform: none; white-space: normal; widows: auto;
word-spacing: 0px; -webkit-text-stroke-width: 0px; text-align: left;
margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; margin-bottom:
0.0001pt;">1.4 seguro internacional</p>
<p align="center" class="MsoNormal" style="font-size: 9pt; font-family:
Calibri, sans-serif; color: #000000; font-style: normal; font-variant:
normal; letter-spacing: normal; line-height: normal; orphans: auto;
text-indent: 0px; text-transform: none; white-space: normal; widows: auto;
word-spacing: 0px; -webkit-text-stroke-width: 0px; text-align: left;
margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; margin-bottom:
0.0001pt;">1.5 radar</p>
<p align="center" class="MsoNormal" style="font-size: 9pt; font-family:
Calibri, sans-serif; color: #000000; font-style: normal; font-variant:
normal; letter-spacing: normal; line-height: normal; orphans: auto;
text-indent: 0px; text-transform: none; white-space: normal; widows: auto;
word-spacing: 0px; -webkit-text-stroke-width: 0px; text-align: left;
margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; margin-bottom:
0.0001pt;"><br /> 2) PLANEJAMENTO FINANCEIRO</p>
<p align="center" class="MsoNormal" style="font-size: 9pt; font-family:
Calibri, sans-serif; color: #000000; font-style: normal; font-variant:
normal; letter-spacing: normal; line-height: normal; orphans: auto;
text-indent: 0px; text-transform: none; white-space: normal; widows: auto;
word-spacing: 0px; -webkit-text-stroke-width: 0px; text-align: left;
margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; margin-bottom:
0.0001pt;">2.1 RED</p>
<p align="center" class="MsoNormal" style="font-size: 9pt; font-family:
Calibri, sans-serif; color: #000000; font-style: normal; font-variant:
normal; letter-spacing: normal; line-height: normal; orphans: auto;
text-indent: 0px; text-transform: none; white-space: normal; widows: auto;
word-spacing: 0px; -webkit-text-stroke-width: 0px; text-align: left;
margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; margin-bottom:
0.0001pt;">2.2 Importaçao em Reais</p>
<p align="center" class="MsoNormal" style="font-size: 9pt; font-family:
Calibri, sans-serif; color: #000000; font-style: normal; font-variant:
normal; letter-spacing: normal; line-height: normal; orphans: auto;
text-indent: 0px; text-transform: none; white-space: normal; widows: auto;
word-spacing: 0px; -webkit-text-stroke-width: 0px; text-align: left;
margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; margin-bottom:
0.0001pt;">2.3 FINIMP</p>
<p align="center" class="MsoNormal" style="font-size: 9pt; font-family:
Calibri, sans-serif; color: #000000; font-style: normal; font-variant:
normal; letter-spacing: normal; line-height: normal; orphans: auto;
text-indent: 0px; text-transform: none; white-space: normal; widows: auto;
word-spacing: 0px; -webkit-text-stroke-width: 0px; text-align: left;
margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; margin-bottom:
0.0001pt;">2.4 CARTA DE CRÉDITO</p>
<p align="center" class="MsoNormal" style="font-size: 9pt; font-family:
Calibri, sans-serif; color: #000000; font-style: normal; font-variant:
normal; letter-spacing: normal; line-height: normal; orphans: auto;
text-indent: 0px; text-transform: none; white-space: normal; widows: auto;
word-spacing: 0px; -webkit-text-stroke-width: 0px; text-align: left;
margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; margin-bottom:
0.0001pt;">2.5 Seguro de Crédito Interno</p>
<p align="center" class="MsoNormal" style="font-size: 9pt; font-family:
Calibri, sans-serif; color: #000000; font-style: normal; font-variant:
normal; letter-spacing: normal; line-height: normal; orphans: auto;
text-indent: 0px; text-transform: none; white-space: normal; widows: auto;
word-spacing: 0px; -webkit-text-stroke-width: 0px; text-align: left;
margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; margin-bottom:
0.0001pt;">2.6 Séguro de Crédito Internacional</p>
<p align="center" class="MsoNormal" style="font-size: 11pt; font-family:
Calibri, sans-serif; color: #000000; font-style: normal; font-variant:
normal; letter-spacing: normal; line-height: normal; orphans: auto;
text-indent: 0px; text-transform: none; white-space: normal; widows: auto;
word-spacing: 0px; -webkit-text-stroke-width: 0px; text-align: left;
margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; margin-bottom:
0.0001pt;"> </p>
<p align="center" class="MsoNormal" style="font-size: 9pt; font-family:
Calibri, sans-serif; color: #000000; font-style: normal; font-variant:
normal; letter-spacing: normal; line-height: normal; orphans: auto;
text-indent: 0px; text-transform: none; white-space: normal; widows: auto;
word-spacing: 0px; -webkit-text-stroke-width: 0px; text-align: left;
margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; margin-bottom:
0.0001pt;">3) PLANEJAMENTO TRIBUTÁRIO</p>
<p align="center" class="MsoNormal" style="font-size: 9pt; font-family:
Calibri, sans-serif; color: #000000; font-style: normal; font-variant:
normal; letter-spacing: normal; line-height: normal; orphans: auto;
text-indent: 0px; text-transform: none; white-space: normal; widows: auto;
word-spacing: 0px; -webkit-text-stroke-width: 0px; text-align: left;
margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; margin-bottom:
0.0001pt;">3.1. Guerra Fisca: análise da legialidade dos
benefícios/incentivos às importaçoes</p>
<p align="center" class="MsoNormal" style="font-size: 9pt; font-family:
Calibri, sans-serif; color: #000000; font-style: normal; font-variant:
normal; letter-spacing: normal; line-height: normal; orphans: auto;
text-indent: 0px; text-transform: none; white-space: normal; widows: auto;
word-spacing: 0px; -webkit-text-stroke-width: 0px; text-align: left;
margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; margin-bottom:
0.0001pt;">3.2 Regimes Aduaneiros Especiais</p>
<p align="center" class="MsoNormal" style="font-size: 9pt; font-family:
Calibri, sans-serif; color: #000000; font-style: normal; font-variant:
normal; letter-spacing: normal; line-height: normal; orphans: auto;
text-indent: 0px; text-transform: none; white-space: normal; widows: auto;
word-spacing: 0px; -webkit-text-stroke-width: 0px; text-align: left;
margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; margin-bottom:
0.0001pt;">3.3 Glosa Crédito ICMS (JURISPRUDENCIA)</p>
<p align="center" class="MsoNormal" style="font-size: 9pt; font-family:
Calibri, sans-serif; color: #000000; font-style: normal; font-variant:
normal; letter-spacing: normal; line-height: normal; orphans: auto;
text-indent: 0px; text-transform: none; white-space: normal; widows: auto;
word-spacing: 0px; -webkit-text-stroke-width: 0px; text-align: left;
margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; margin-bottom:
0.0001pt;">3.4 IMPOSTO DE IMPORTAÇÃO TEM BASE DE
CÁLCULO REDUZIDA PELO STJ</p>
<p align="center" class="MsoNormal" style="font-size: 9pt; font-family:
Calibri, sans-serif; color: #000000; font-style: normal; font-variant:
normal; letter-spacing: normal; line-height: normal; orphans: auto;
text-indent: 0px; text-transform: none; white-space: normal; widows: auto;
word-spacing: 0px; -webkit-text-stroke-width: 0px; text-align: left;
margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; margin-bottom:
0.0001pt;"><br /> 4) PLANEJAMENTO FISCAL</p>
<p align="center" class="MsoNormal" style="font-size: 9pt; font-family:
Calibri, sans-serif; color: #000000; font-style: normal; font-variant:
normal; letter-spacing: normal; line-height: normal; orphans: auto;
text-indent: 0px; text-transform: none; white-space: normal; widows: auto;
word-spacing: 0px; -webkit-text-stroke-width: 0px; text-align: left;
margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; margin-bottom:
0.0001pt;">4.1 RESOLUÇAO 13</p>
<p align="center" class="MsoNormal" style="font-size: 9pt; font-family:
Calibri, sans-serif; color: #000000; font-style: normal; font-variant:
normal; letter-spacing: normal; line-height: normal; orphans: auto;
text-indent: 0px; text-transform: none; white-space: normal; widows: auto;
word-spacing: 0px; -webkit-text-stroke-width: 0px; text-align: left;
margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; margin-bottom:
0.0001pt;">4.2 Substituiçao Tributária de Produtos
Importados</p>
<p align="center" class="MsoNormal" style="font-size: 9pt; font-family:
Calibri, sans-serif; color: #000000; font-style: normal; font-variant:
normal; letter-spacing: normal; line-height: normal; orphans: auto;
text-indent: 0px; text-transform: none; white-space: normal; widows: auto;
word-spacing: 0px; -webkit-text-stroke-width: 0px; text-align: left;
margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; margin-bottom:
0.0001pt;">4.3 Código de Situaçao Tributária
(TST)</p>
<p align="center" class="MsoNormal" style="font-size: 9pt; font-family:
Calibri, sans-serif; color: #000000; font-style: normal; font-variant:
normal; letter-spacing: normal; line-height: normal; orphans: auto;
text-indent: 0px; text-transform: none; white-space: normal; widows: auto;
word-spacing: 0px; -webkit-text-stroke-width: 0px; text-align: left;
margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; margin-bottom:
0.0001pt;">4.4 PIS/COFINS monofásico</p>
<p align="center" class="MsoNormal" style="font-size: 9pt; font-family:
Calibri, sans-serif; color: #000000; font-style: normal; font-variant:
normal; letter-spacing: normal; line-height: normal; orphans: auto;
text-indent: 0px; text-transform: none; white-space: normal; widows: auto;
word-spacing: 0px; -webkit-text-stroke-width: 0px; text-align: left;
margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; margin-bottom:
0.0001pt;">4.5 Equiparaçao Industrial</p>
<p align="center" class="MsoNormal" style="font-size: 9pt; font-family:
Calibri, sans-serif; color: #000000; font-style: normal; font-variant:
normal; letter-spacing: normal; line-height: normal; orphans: auto;
text-indent: 0px; text-transform: none; white-space: normal; widows: auto;
word-spacing: 0px; -webkit-text-stroke-width: 0px; text-align: left;
margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; margin-bottom:
0.0001pt;">4.6 REINTEGRA - MP 651/2014 </p>
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Calibri, sans-serif; color: #000000; font-style: normal; font-variant:
normal; letter-spacing: normal; line-height: normal; orphans: auto;
text-indent: 0px; text-transform: none; white-space: normal; widows: auto;
word-spacing: 0px; -webkit-text-stroke-width: 0px; text-align: left;
margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; margin-bottom:
0.0001pt;"><br /> </p>
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Calibri, sans-serif; color: #000000; font-style: normal; font-variant:
normal; letter-spacing: normal; line-height: normal; orphans: auto;
text-indent: 0px; text-transform: none; white-space: normal; widows: auto;
word-spacing: 0px; -webkit-text-stroke-width: 0px; text-align: left;
margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; margin-bottom:
0.0001pt;"><b>Instrutor</b> </p>
<p align="center" class="MsoNormal" style="font-size: 9pt; font-family:
Calibri, sans-serif; color: #000000; font-style: normal; font-variant:
normal; letter-spacing: normal; line-height: normal; orphans: auto;
text-indent: 0px; text-transform: none; white-space: normal; widows: auto;
word-spacing: 0px; -webkit-text-stroke-width: 0px; text-align: left;
margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; margin-bottom:
0.0001pt;">Fernando Otsuzi</p>
<p align="center" class="MsoNormal" style="font-size: 9pt; font-family:
Calibri, sans-serif; color: #000000; font-style: normal; font-variant:
normal; letter-spacing: normal; line-height: normal; orphans: auto;
text-indent: 0px; text-transform: none; white-space: normal; widows: auto;
word-spacing: 0px; -webkit-text-stroke-width: 0px; text-align: left;
margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; margin-bottom:
0.0001pt;">Bacharel em Relações Internacionais pela PUC-SP,
pós graduado em Gestão de Negócios pela FGV,
especialização em Gestão de Projetos pela ESPM,
participação em diversos cursos de planejamento
tributário, palestrante do Cescomex, com experiência
profissional vivida nas maiores tradings companies do país nos
últimos 13 anos, atuando em mais de 15 segmentos diferentes, sendo
atualmente diretor de uma das maiores empresas do mercado e prestando
consultoria relacionada ao comercio internacional.</p>
<br class="Apple-interchange-newline" /> Investimento : sob consulta
- <a href="mailto:contato@instrutoria.com.br">
contato@instrutoria.com.br</a></td>
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