文章基本信息

标题：VANTAGENS E DESVANTAGENS DA IMPLANTAÇÃO DO SISTEMA PÚBLICO DE ESCRITURAÇÃO DIGITAL EM UMA GRANDE EMPRESA INDUSTRIAL
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作者：Alex Eckert ; Eveline Cordova dos Santos ; Marlei Salete Mecca 等
期刊名称：Revista Contabilidade e Controladoria
印刷版ISSN：1984-6266
出版年度：2011
卷号：3
期号：3
DOI：10.5380/rcc.v3i3.19699
语种：Portuguese
出版社：UNIVERSIDADE FEDERAL DO PARANÁ - ACCOUNTING DEPARTMENT
摘要：SPED is a new system of Federal Revenue in Brazil, according to facilitate the submission of additional obligations for businesses, will modernize and streamline the tax police. Currently SPED consists of three major groups: Electronic Invoicing, Bookkeeping and Tax Accounting Bookkeeping Digital Digital. Each of these groups has a specific purpose, but all have one goal, which is the unification of information sent to the tax authorities, now by digital means. This not only facilitates the control of the IRS on taxpayers, but also eases the way for taxpayers to submit tax obligations incidental thereto. This paper seeks to show a little of the operation of each stage of the new system and what has changed with the implementation of it. The objective is to identify and analyze the main advantages and disadvantages that have an industrial company with the establishment of SPED. The study was conducted in a large company in the industrial sector. We conclude that in the studied company, the new system has brought some disadvantages to the taxpayer, but also brought many advantages.
其他摘要：SPED is a new system of Federal Revenue in Brazil, according to facilitate the submission of additional obligations for businesses, will modernize and streamline the tax police. Currently SPED consists of three major groups: Electronic Invoicing, Bookkeeping and Tax Accounting Bookkeeping Digital Digital. Each of these groups has a specific purpose, but all have one goal, which is the unification of information sent to the tax authorities, now by digital means. This not only facilitates the control of the IRS on taxpayers, but also eases the way for taxpayers to submit tax obligations incidental thereto. This paper seeks to show a little of the operation of each stage of the new system and what has changed with the implementation of it. The objective is to identify and analyze the main advantages and disadvantages that have an industrial company with the establishment of SPED. The study was conducted in a large company in the industrial sector. We conclude that in the studied company, the new system has brought some disadvantages to the taxpayer, but also brought many advantages.
关键词：SPED;Digital Bookkeeping Accounting. Digital Bookkeeping Tax. Digital Invoice.;SPED;Escrituração Contábil Digital. Escrituração Fiscal Digital. Nota Fiscal Eletrônica.
其他关键词：SPED; Digital Bookkeeping Accounting. Digital Bookkeeping Tax. Digital Invoice.