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Abstract(s)
Este trabalho tem como finalidade analisar e fazer uma revisão de alguns conceitos contabilísticos e fiscais, assim como, perspectivar a evolução dos conceitos de ambas as áreas até aos dias de hoje e demonstrar os impactos mais relevantes da fiscalidade no novo normativo contabilístico. Como se sabe, a fiscalidade, tem como função tributar, regular e evitar a fuga ao pagamento dos impostos por parte dos sujeitos passivos. Para uma determinação correcta dos impostos, a Administração Fiscal exige às empresas um regime de contabilidade organizada, onde são registados todos os movimentos efectuados por forma a responder às exigências a que estas estão obrigadas. No que se refere à fiscalidade irei-me focar, essencialmente, no Código do Imposto sobre o Rendimento das Pessoas Colectivas (CIRC). Para a Administração Fiscal poder tributar, as sociedades têm de recorrer aos registos efectuados na contabilidade. Como poderia a Administração Fiscal tributar as entidades que exercem actividades económicas se não existisse a contabilidade?
É precisamente esta questão que me vai levar a explorar a relação existente entre estas áreas e a forma como estão interligadas. Conforme já foi referido, a área da fiscalidade é regulada através do CIRC, que estipula regras que podem originar divergências com a aplicação de regras da contabilidade. Essas divergências, vão ser exploradas e demonstradas através da análise da Modelo 22.
Com a entrada do novo normativo contabilístico o CIRC também foi reformulado, de modo a ajustar-se às alterações efectuadas no sistema contabilístico.
Com este trabalho pretendo demonstrar as diferenças e interacções entre a contabilidade e a fiscalidade no CIRC.
This work aims to analyze and do a review of accounting and tax some concepts, as well as shaping the evolution of the concepts of both areas to this day and demonstrate the most relevant impacts of taxation on new accounting standards. As we all know, taxation, as tax, regulate and prevent the escape of the payment of taxes on the part of taxpayers. For a correct determination of taxes, the tax administration requires companies organized their accounting, where are registered all the movements are carried out in order to meet the requirements to which these are required. As regards taxation will focus essentially on the Code of the corporate income tax. For tax administration power to tax, companies have to resort to records made in accounting. How could the tax administration tax entities engaged in economic activities if there were no accounting? It is precisely this issue that I will take to explore the relationship between these areas and how they are interconnected. As stated above, the area of taxation is regulated through the Code of the corporate income tax, which stipulates rules that may cause differences in the application of accounting rules. These differences will be explored and demonstrated through the analysis of 22 Model. With the entry of the new accounting standard the Code of the corporate income tax has also been reworked in order to adjust to the changes in the accounting system. With this work I intend to demonstrate the differences and interactions between accounting and taxation at the CIRC.
This work aims to analyze and do a review of accounting and tax some concepts, as well as shaping the evolution of the concepts of both areas to this day and demonstrate the most relevant impacts of taxation on new accounting standards. As we all know, taxation, as tax, regulate and prevent the escape of the payment of taxes on the part of taxpayers. For a correct determination of taxes, the tax administration requires companies organized their accounting, where are registered all the movements are carried out in order to meet the requirements to which these are required. As regards taxation will focus essentially on the Code of the corporate income tax. For tax administration power to tax, companies have to resort to records made in accounting. How could the tax administration tax entities engaged in economic activities if there were no accounting? It is precisely this issue that I will take to explore the relationship between these areas and how they are interconnected. As stated above, the area of taxation is regulated through the Code of the corporate income tax, which stipulates rules that may cause differences in the application of accounting rules. These differences will be explored and demonstrated through the analysis of 22 Model. With the entry of the new accounting standard the Code of the corporate income tax has also been reworked in order to adjust to the changes in the accounting system. With this work I intend to demonstrate the differences and interactions between accounting and taxation at the CIRC.
Description
Mestrado em Fiscalidade
Keywords
contabilidade fiscalidade normativo contabilístico divergências accounting taxation regulatory differences