ERP – Operações e Cálculos Fiscais – Como chegar no valor do crédito diferido na apuração do PIS e COFINS – Senior

Dúvida

Como chegar no valor do crédito diferido na apuração do PIS e COFINS, no módulo Gestão de Tributos?

Solução

Segue abaixo um exemplo prático demonstrando como o sistema realiza o cálculo do crédito diferido na apuração do PIS e COFINS:

1. Neste exemplo o valor do crédito diferido é 74,71:

2. Para chegar nesse valor primeiro é feito um select que busca os créditos no mês:

SELECT E660NFC.NUMNFI,

E660INC.CSTPIS,

E660INC.CSTCOF,

E660INC.VLRBPR AS VLRBPR,

E660INC.QTDBPI AS QTDBPI,

E660INC.ALIPIS,

E660INC.VLRPIR AS VLRPIR,

E660INC.PERPIR,

E660INC.VLRBCR AS VLRBCR,

E660INC.QTDBCO AS QTDBCO,

E660INC.ALICOF,

E660INC.VLRCOR AS VLRCOR,

E660INC.PERCOR,

E660INC.VLRBPF AS VLRBPF,

E660INC.QTDBPF AS QTDBPF,

E660INC.ALIPIF,

E660INC.VLRPIF AS VLRPIF,

E660INC.PERPIF,

E660INC.VLRBCF AS VLRBCF,

E660INC.QTDBCF AS QTDBCF,

E660INC.ALICFF,

E660INC.VLRCFF AS VLRCFF,

E660INC.PERCFF,

E660INC.VLRBSP AS VLRBSP,

E660INC.VLRSTP AS VLRSTP,

E660INC.VLRBSC AS VLRBSC,

E660INC.VLRSTC AS VLRSTC,

E660INC.BASCRE,

E095FOR.TIPMER,

E001TNS.COMNAT,

E001TNS.CPRTCF AS TIPMOV,

'NFC' AS ORIMOV,

' ' AS ORIPPI,

E001TNS.CPRTCF,

0 AS VLREPI,

0 AS VLRECO,

E660NFC.FILCON,

E660NFC.DATEXC,

E660INC.PERSTP,

E660INC.PERSTC,

E660NFC.TIPNFE

FROM E001TNS,

E660NFC,

E660INC,

E095FOR

WHERE E095FOR.CODFOR = E660NFC.CODFOR

AND E001TNS.CODEMP = E660NFC.CODEMP

AND E001TNS.CODTNS = E660NFC.CODTNS

AND E660INC.CODEMP = E660NFC.CODEMP

AND E660INC.CODFIL = E660NFC.CODFIL

AND E660INC.CODFOR = E660NFC.CODFOR

AND E660INC.NUMNFI = E660NFC.NUMNFI

AND E660INC.NUMNFF = E660NFC.NUMNFF

AND E660INC.CODSNF = E660NFC.CODSNF

AND E660INC.CODTNS = E660NFC.CODTNS

AND ( ( E660INC.CSTCOF = '50'

OR E660INC.CSTCOF = '51'

OR E660INC.CSTCOF = '52'

OR E660INC.CSTCOF = '53'

OR E660INC.CSTCOF = '54'

OR E660INC.CSTCOF = '55'

OR E660INC.CSTCOF = '56'

OR E660INC.CSTCOF = '60'

OR E660INC.CSTCOF = '61'

OR E660INC.CSTCOF = '62'

OR E660INC.CSTCOF = '63'

OR E660INC.CSTCOF = '64'

OR E660INC.CSTCOF = '65'

OR E660INC.CSTCOF = '66'

OR E660INC.CSTCOF = '67'

OR E660INC.CSTCOF = '70'

OR E660INC.CSTCOF = '71'

OR E660INC.CSTCOF = '72'

OR E660INC.CSTCOF = '73'

OR E660INC.CSTCOF = '74'

OR E660INC.CSTCOF = '75'

OR E660INC.CSTCOF = '98'

OR E660INC.CSTCOF = '99' )

AND ( E660INC.CSTPIS = '50'

OR E660INC.CSTPIS = '51'

OR E660INC.CSTPIS = '52'

OR E660INC.CSTPIS = '53'

OR E660INC.CSTPIS = '54'

OR E660INC.CSTPIS = '55'

OR E660INC.CSTPIS = '56'

OR E660INC.CSTPIS = '60'

OR E660INC.CSTPIS = '61'

OR E660INC.CSTPIS = '62'

OR E660INC.CSTPIS = '63'

OR E660INC.CSTPIS = '64'

OR E660INC.CSTPIS = '65'

OR E660INC.CSTPIS = '66'

OR E660INC.CSTPIS = '67'

OR E660INC.CSTPIS = '70'

OR E660INC.CSTPIS = '71'

OR E660INC.CSTPIS = '72'

OR E660INC.CSTPIS = '73'

OR E660INC.CSTPIS = '74'

OR E660INC.CSTPIS = '75'

OR E660INC.CSTPIS = '98'

OR E660INC.CSTPIS = '99' ) )

AND E660NFC.CODEMP = 1

AND ( ( E660NFC.CODFIL = 1 )

OR ( E660NFC.CODFIL = 2 )

OR ( E660NFC.CODFIL = 7 )

OR ( E660NFC.CODFIL = 9 )

OR ( E660NFC.CODFIL = 11 )

OR ( E660NFC.CODFIL = 12 )

OR ( E660NFC.CODFIL = 14 )

OR ( E660NFC.CODFIL = 20 )

OR ( E660NFC.CODFIL = 21 )

OR ( E660NFC.CODFIL = 80 ) )

AND ( ( E660NFC.DATENT >= '01/10/2023'

AND E660NFC.DATENT <= '31/10/2023'

AND ( E660NFC.DATEXC = '31/12/1900'

OR E660NFC.DATEXC IS NULL ) )

OR ( E660NFC.DATEXC >= '01/10/2023'

AND E660NFC.DATEXC <= '31/10/2023' ) )

AND E660NFC.SITNFC = '2'

AND ( E660INC.VLRBPR > 0

OR E660INC.QTDBPI > 0

OR E660INC.VLRBCR > 0

OR E660INC.QTDBCO > 0

OR E660INC.VLRBPF > 0

OR E660INC.QTDBPF > 0

OR E660INC.VLRBCF > 0

OR E660INC.QTDBCF > 0

OR E660INC.VLRBSC > 0

OR E660INC.VLRBSP > 0 )

2.1. Depois é feito outro select que busca a base do PIS e COFINS do faturamento do mês:

SELECT E660INV.CSTPIS,

SUM(E660INV.VLRMRC) AS VLRCTB,

SUM(E660INV.VLRBPF) AS VLRBPF,

E660INV.PERPIF AS PERPIF,

SUM(E660INV.QTDBPF) AS QTDBPF,

E660INV.ALIPIF AS ALIPIF,

SUM(E660INV.VLRPIF) AS VLRPIF,

SUM(E660INV.VLRBSP) AS VLRBSP,

SUM(E660INV.VLRSTP) AS VLRSTP,

E660INV.CSTCOF,

SUM(E660INV.VLRBCF) AS VLRBCF,

E660INV.PERCFF AS PERCFF,

SUM(E660INV.QTDBCF) AS QTDBCF,

E660INV.ALICFF AS ALICFF,

SUM(E660INV.VLRCFF) AS VLRCFF,

SUM(E660INV.VLRBSC) AS VLRBSC,

SUM(E660INV.VLRSTC) AS VLRSTC,

E022CLF.REGTRI AS TRICPL,

E075PRO.REGTRI AS TRIPRO,

E080SER.REGTRI AS TRISER,

E085CLI.ZONFRA,

'NFV' AS TIPMOV,

' ' AS CPRTCF,

E660NFV.FILCON,

0 AS OPEFIL,

E660INV.PERSTP,

E660INV.PERSTC,

E660INV.CODTNS

FROM E660INV

INNER JOIN E660NFV

ON E660NFV.CODEMP = E660INV.CODEMP

AND E660NFV.CODFIL = E660INV.CODFIL

AND E660NFV.CODCLI = E660INV.CODCLI

AND E660NFV.NUMNFI = E660INV.NUMNFI

AND E660NFV.NUMNFF = E660INV.NUMNFF

AND E660NFV.CODSNF = E660INV.CODSNF

AND E660NFV.CODTNS = E660INV.CODTNS

INNER JOIN E085CLI

ON E085CLI.CODCLI = E660NFV.CODCLI

INNER JOIN E001TNS

ON E001TNS.CODEMP = E660NFV.CODEMP

AND E001TNS.CODTNS = E660NFV.CODTNS

INNER JOIN E070IMP

ON E070IMP.CODEMP = E660NFV.CODEMP

AND E070IMP.CODFIL = E660NFV.CODFIL

LEFT JOIN E075PRO

ON E075PRO.CODEMP = E660INV.CODEMP

AND E075PRO.CODPRO = E660INV.CODPRO

LEFT JOIN E080SER

ON E080SER.CODEMP = E660INV.CODEMP

AND E080SER.CODSER = E660INV.CODSER

LEFT JOIN E022CLF

ON E022CLF.CODCLF = E660INV.CODCLF

WHERE ( ( E660INV.CSTCOF = '01'

OR E660INV.CSTCOF = '02'

OR E660INV.CSTCOF = '03'

OR E660INV.CSTCOF = '04'

OR E660INV.CSTCOF = '05'

OR E660INV.CSTCOF = '06'

OR E660INV.CSTCOF = '07'

OR E660INV.CSTCOF = '08'

OR E660INV.CSTCOF = '09'

OR E660INV.CSTCOF = '49' )

AND ( E660INV.CSTPIS = '01'

OR E660INV.CSTPIS = '02'

OR E660INV.CSTPIS = '03'

OR E660INV.CSTPIS = '04'

OR E660INV.CSTPIS = '05'

OR E660INV.CSTPIS = '06'

OR E660INV.CSTPIS = '07'

OR E660INV.CSTPIS = '08'

OR E660INV.CSTPIS = '09'

OR E660INV.CSTPIS = '49' ) )

AND E660NFV.CODEMP = 1

AND ( ( E660NFV.CODFIL = 1 )

OR ( E660NFV.CODFIL = 2 )

OR ( E660NFV.CODFIL = 7 )

OR ( E660NFV.CODFIL = 9 )

OR ( E660NFV.CODFIL = 11 )

OR ( E660NFV.CODFIL = 12 )

OR ( E660NFV.CODFIL = 14 )

OR ( E660NFV.CODFIL = 20 )

OR ( E660NFV.CODFIL = 21 )

OR ( E660NFV.CODFIL = 80 ) )

AND E660NFV.DATEMI >= '01/10/2023'

AND E660NFV.DATEMI <= '31/10/2023'

AND ( ( E660NFV.CODTNS = '5102' )

OR ( E660NFV.CODTNS = '5949S' )

OR ( E660NFV.CODTNS = '6102' ) )

AND E660NFV.SITNFV = '2'

AND ( ( E660NFV.TIPNFS > 0

AND ( E001TNS.VENTCF <> 'A'

AND E001TNS.VENTCF <> 'D' ) )

AND NOT( E660NFV.TIPNFS = 2

AND E001TNS.VENTCF = 'X' ) )

GROUP BY E660INV.CSTPIS,

E660INV.CSTCOF,

E660INV.PERPIF,

E660INV.ALIPIF,

E660INV.PERCFF,

E660INV.ALICFF,

E075PRO.REGTRI,

E080SER.REGTRI,

E022CLF.REGTRI,

E085CLI.ZONFRA,

E660NFV.FILCON,

E660INV.PERSTP,

E660INV.PERSTC,

E660INV.CODTNS

2.2. E busca os títulos diferidos do mês através desse select:

SELECT E660RTD.CODEMP,

E660RTD.CODFIL,

E660RTD.CODTPT,

E660RTD.NUMTIT,

E660RTD.CONSOC,

E660RTD.ALIPIF,

E660RTD.ALICFF,

E660TIT.CODCLI,

E660RTD.VLRTIT,

E660RTD.VLRBPF,

E660RTD.VLRBCF

FROM E660RTD,

E660TIT,

E070IMP

WHERE E660RTD.CODEMP = 1

AND E660RTD.CONSOC = 1

AND E660TIT.DATENT >= '01/10/2023'

AND E660TIT.DATENT <= '31/10/2023'

AND ( ( E070IMP.CODFIL = 1 )

OR ( E070IMP.CODFIL = 2 )

OR ( E070IMP.CODFIL = 7 )

OR ( E070IMP.CODFIL = 9 )

OR ( E070IMP.CODFIL = 11 )

OR ( E070IMP.CODFIL = 12 )

OR ( E070IMP.CODFIL = 14 )

OR ( E070IMP.CODFIL = 20 )

OR ( E070IMP.CODFIL = 21 )

OR ( E070IMP.CODFIL = 80 ) )

AND E070IMP.CODEMP = E660RTD.CODEMP

AND E660TIT.CODEMP = E660RTD.CODEMP

AND E660TIT.CODFIL = E660RTD.CODFIL

AND E660TIT.CODTPT = E660RTD.CODTPT

AND E660TIT.NUMTIT = E660RTD.NUMTIT

AND E660TIT.CODFIL = E070IMP.CODFIL

ORDER BY 1,

Importante:

Os selects demonstrados foram extraído do código fonte do sistema, e se manteve os parâmetro de entrada original para um melhor entendimento do exemplo.

3. Após isso, aplica a fórmula para chegar ao valor do crédito diferido:

Crédito do Mês * ((Base de cálculo do PIS do Mês / Rateio do Título de entrada do mês);

99,00 * (37.177,84 / 128.855,68) = 28,55713808

99,00 * (22.500,00 / 128.855,68) = 17,28275787

99,00 * (37.177,84 / 128.855,68) = 28,55713808

Total crédito diferido = 74,39703402

4. Na apuração do mês em que os títulos diferidos forem pagos, esse crédito será utilizado:

Ainda sobre a apuração com Contr. Diferido, verifique também os artigos: ERP – Operações e Cálculos Fiscais – Como fica a apuração do PIS e COFINS com Contr. Diferido e ERP – Operações e Cálculos Fiscais – Como configurar o faturamento para órgãos públicos onde a apuração deverá ocorrer somente após o recebimento

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