Industrialized Products
The Micron and Small companies who to make the option and if to fit in Simple the Federal one will effect the payment monthly and unified of the following taxes and federal contributions: ) Income tax of Legal People – IRPJ; b) Contribution for the Programs of Social Integration and Formation of the Patrimony of Public Server – PIS/PASEP; c) Social contribution on Net profits – CSLL; d) Contribution for Financing of Social security – COFINS; e) Tax on Industrialized Products – IPI; f) Contributions of Social security, had for the legal people, that is, only the INSS due for the companies and not it deducted INSS of the employees (that they must be collected normally). Law 9317/96 elencou, in its art. 9, a series of activities whose companies to develop who them could not be favored by the SIMPLE ones. Thus, they will not be able to opt to this system companies who in the previous year have had a superior gross revenue to the limit settled for the law; the anonymous societies; the company who has participation of public identity; the legal entity with headquarters in the exterior; the company who will have as partner legal entity; the company who to participate in the capital of another legal entity; the company whose bearer or partner participates more than with 10% of the capital of another legal entity; the companies who have resident foreign partner in the exterior; the companies who exert real estate activities of financial institutions, activities, location or administration of property, storage and deposit of products of third, propaganda and advertising, factoring, rendering of services of monitoring, cleanness, conservation and location of workmanship hand, professional rendering of services and related industrialization and activities the drinks and cigarettes; companies who will have enrolled debit in Active Debt of the Union or the National Institute of the Social Insurance or to the General Office of the attorney general of the National Farm, or whose bearer or partner with more than 10% of the capital stock is enrolled in Active Debt, company whose partner acquires good or carries through expenses of incompatible values with the incomes for it declared; resultant company of split or another form of desmembramento.3.
Bovinocultura of cut in Roraima Roraima possesss 225 a thousand km of territorial area, of which 17% (four million hectares) are constituted by the savannah ecosystem. Some authors consider this environment as open pasture, general fields of the known Rio Branco or local as region of the cultivated one. The savannahs of Roraima the same occupy an area to the northeast of the state, being extension of bioma that it is extended for the Guyana, Suriname Venezuela (Barbosa et al., 2007). The vegetation of savannahs in Roraima is composed mainly for different fitofisionomias formed by not forest vegetation (Miranda et al., 2002), that is, has great predominance of natural or native pastures. Per some years, the region of the cultivated one of Roraima was covered for Portuguese come for the Black river (Amazon), for deriving Spaniard of Venezuela and dutches and English of the Guyana. As alternative definitively to mark the domain for these lands, the Portuguese had raised, in 1775, the fort of Are Joaquin in the confluences between the rivers Uraricoera Tacutu, formadores of the Rio Branco. If until that occasion the High Rio Branco not possua no economic activity, in 1787, then the governor of the Province of the Black River, Manoel colonel of Gamma Wolf D? Almada, defended the occupation of the extensive areas of the general fields of the Rio Branco, with the cattle one as form to justify the Portuguese presence in the region, fact this that came to occur in 1789, when the proper governor brought the first heads of bovines, proceeding from Tef, in Amazon. The animals, about 17 reses, had been brought in great canoes, for the Farms of the King (reference to the King of Portugal), called of Are Marcos, Are Bento and Are Jose (Freitas, 1996). Passed 131 years, cattle constitua in the main economic activity of the region, in 1920, they existed about 300 a thousand heads of bovines in the cultivated ones of Roraima.