Os aspectos relevantes a partir da edição da Lei Complementar nº 123/2006 que prevê a nova sistemática do Simples

Abstract

The section of the small business and small company are considered important for his capacity to generate jobs and to contribute in the dynamics of the economy of the country. In the last months, the interest in studying those companies increased in reason of the publication of the new Law of the Simple, and also, for the difficulties of the great companies in sustaining the job level in a large part of Brazil. To minimize these difficulties the Constitution of Brazil it guarantees a treatment differentiated the legal entities that they are framed as personal computer and small companies, being these responsible ones for the job of millions of people. In these constitutional changes, the government, inside of the spheres, Federal, State and Municipal, it tried to create a device (Law Complementally number 123/2006) that motivates the national growth through the development of the companies that has their framed activities in the law. This monograph work treats of a study of comparative case between the Law Federal number 9.317/1996 and the Law Complementally number 123/2006. In this sense, it is looked for in the present work to identify, among the current relevant subjects of the innovations brought by the new legal ordainment, the advantages and disadvantages in relation to the old system. For so much, it was made an analysis of the tax result being applied the two laws in three companies of the area center of the State of Rio Grande do Sul, with real values: trade, service installment and trade, and service installment. The result of the research presented in the work shows that depending on the activity of the company she will have advantages; of another part, many will have disadvantages in relation to tax burden. However, the discussion doesn't close up here, because the general law still needs of many adjustments.