4. Какие из налогов, уплаченных при

4. Какие из налогов, уплаченных при импорте, можно принять к вычету при дальнейшей перепродаже ввезенных товаров внутри страны?
5. Какими косвенными налогами облагается оказание услуг спутникового телевидения на территории Бразилии? По каким налоговым ставкам?
6. Услуги спутникового телевидения относятся к телекоммуникационным услугам с точки зрения ICMS? Оказание таких услуг облагается ICMS и по какой ставке? ISS такие услуги не облагаются?
7. В качестве примера рассмотрим продукт – ресивер с картой доступа с подпиской на год. Подписка на год представляет собой услугу доступа к спутниковому телевидению. При импорте ресивера и карты мы заплатили IPI.
Если дальнейшая реализация комплектов облагается IPI:
при реализации такого комплекта на территории Бразилии мы должны заплатить IPI с полной стоимости такого комплекта, включая подписку на год? Или можно разбить стоимость продукта на две части: ресивер с картой и подписка и заплатить IPI только со стоимости ресивера с картой, исключая подписку?
(Если дальнейшая реализация комплектов не облагается IPI, этот вопрос снимается).
В части ICMS:
если телекоммуникационные услуги облагаются по ставке 25% и реализация товаров облагается по ставке 18%, по какой ставке облагается реализация комплекта, включающего подписку? Нужно ли разбивать стоимость такого комплекта на две части (оборудование и подписка) и считать ICMS по разным ставкам?
8. С точки зрения ICMS к телекоммуникационным услугам относятся предоставление в аренду спутниковой емкости, организация каналов связи, предоставления в аренду каналов связи? При оплате этих услуг ICMS в дальнейшем можно принять к вычету?
9. Какие налоги можно принять к вычету по следующим расходам:
 лицензионные права на телеканалы;
 аренда спутниковой емкости;
 аренда каналов связи;
 транспортные расходы;
 реклама;
 аренда офиса;
 услуги колл-центра;
 оборудование для головной станции;
 компьютерное оборудование;
 приобретение биллинга.
Из приведенного выше списка ICMS можно принять к вычету только по аренде спутниковой емкости, аренде каналов связи, транспортным расходам, оборудованию для головной станции и компьютерному оборудованию? Остальные расходы ICMS не облагаются и, соответственно, к вычету по ним налог принять нельзя?
10. В случае если спутниковую емкость в аренду предоставляет нерезидент Бразилии, какие возникают особенности налогообложения?
11. При расчете чистого дохода, который является налогооблагаемой базой для IRPJ и CSLL, доходы и расходы берутся без косвенных налогов? Какие косвенные налоги исключаются?
12. Есть ли лимиты для вычета отдельных категорий расходов при расчете налогооблагаемой базы для IRPJ и CSLL, например, расходов на рекламу, роялти или процентов по займам?
13. При расчете налогооблагаемой базы для IRPJ и CSLL каким образом осуществляется признание выручки? Выручка от годовой подписки признается по мере ее списания в течение года или единовременно в момент реализации комплекта с такой подпиской?
14. При определении налогооблагаемой базы для ICMS, PIS и COFINS выручка определяется в момент реализации? Начисляются ли указанные налоги с авансов полученных?
15. В сфере телекоммуникационных услуг действуют особые правила расчета PIS и COFINS? Можно ли применять вычеты по PIS и COFINS (и какие) или для телекоммуникационных компаний действуют только ставки 0,65% и 3% без вычетов? В последнем случае что происходит с PIS и COFINS, уплаченном при импорте ресиверов и карт доступа?
PIS и COFINS включаются в итоговую продажную цену товара (услуги)?
16. Итоговая сумма ICMS, PIS и COFINS к уплате определяется как разница между начисленными суммами налога и суммами вычетов? Если по итогам одного месяца вычеты превышают сумму начисленного налога, а по итогам следующего месяца образуется налог к уплате, можно ли не платить налог, а использовать кредит предыдущего месяца? Или налог в любом случае платится, а кредит предыдущего месяца возвращается (и в течение какого времени)?
17. В сфере телекоммуникационных услуг существуют дополнительные платежи или взносы помимо стандартных налогов? Мы должны будем платить, например, взносы в FUST, FUNTTEL? Если должны, по каким ставкам и как определяется налогооблагаемая база?
18. Какова суммарная ставка налогов с ФОТ?

Результаты (английский) 1:

4. What kind of taxes paid when importing, you can take the deduction in the further resale of imported goods within a country?5. what indirect taxes rendering services of satellite television in Brazil? What are the tax rates?6. Services of satellite television refer to telecommunications services in terms of ICMS? The provision of such services is subject to ICMS and at what rate? ISS such services shall not be subject to?7. As an example, consider a product-receiver with card access with a subscription for a year. Year subscription is a service of access to satellite television. When you import a receiver and card we paid IPI. If further implementation kits is subject to IPI:When implementing such Kit in Brazil we have to pay the full cost of such with IPI Kit, including a subscription for a year? Or you can split the cost of the product into two parts: a receiver with a card and a subscription and pay only the cost of the IPI receiver with card, excluding subscription?(If further implementation kits is not subject to IPI, this issue is cleared).In part of the ICMS:If the telecommunications services taxed at 25% and sales of goods is taxed at a rate of 18%, which rate is subject to implementation of a bundle that includes the subscription? Whether you want to split the cost of such a bundle into two parts (hardware and subscription) and Take ICMS on different rates?8. In terms of ICMS to telecommunication services include lease of satellite capacity, the Organization of communication channels, lease of channels of communication? When paying for these services, you can accept ICMS deductible?9. What taxes you can take the following deductible costs: license rights to tv channels; lease satellite capacity; rent communication channels; transport costs; advertising; Office rent; call-center services; the headend equipment; computer equipment; acquisition of billing.From the above list you can accept ICMS deductible only satellite capacity rental, lease of channels of communication, transport costs, headend equipment and computer equipment? The remaining costs are not subject to ICMS and, consequently, to take tax thereon is deductible?10. in the case of satellite capacity lease provides non-resident Brazil what taxation arise?11. In the calculation of net income, which is taxable base for IRPJ and CSLL, income and expenses are taken without indirect taxes? Any indirect taxes are excluded?12. Are there any limits on the deduction of certain categories of expenditure when calculating the taxable base for IRPJ and CSLL, such as advertising costs, royalties or interest on loans?13. When calculating the taxable base for IRPJ and CSLL how is revenue recognition? Proceeds from the annual subscription is recognized as its write-off for a year or a lump sum at the time of realization of such subscription Kit?14. in determining the taxable base for ICMS, PIS and COFINS revenues are measured at the moment of implementation? Are these advances received taxes?15. In the field of telecommunications services, special rules apply for calculating PIS and COFINS? Whether it is possible to apply deductions for PIS and COFINS (and what) or for telecommunications companies operate only 0.65% rate and 3% without deductions? In the latter case, what happens to the PIS and COFINS, uplačennom when importing receivers and access cards?PIS and COFINS are included in the total selling price of the goods (services)?16. The total amount of ICMS, PIS and COFINS payable is defined as the difference between the assessed amounts and amounts of tax deductions? If the one-month period exceeded the calculated tax deductions, and next month is formed to pay tax, can I not pay tax, and use the credit of the previous month? Or in any case tax is paid, and the loan of the previous month is returned (and how long)? 17. In the field of telecommunications services, there are additional charges or fees in addition to the standard taxes? We will have to pay, for example, contributions to the FUST, FUNTTEL? If you have, what are the rates and how to define tax base?18. What is the total tax rate FOT?

Результаты (английский) 2:

4. Which of the taxes paid at import, you can deduct the further resale of imported goods within the country?
5. What are the indirect taxes on the provision of satellite services in Brazil? What are the tax rates?
6. Satellite television services are telecommunications services from the point of view of the ICMS? Provision of such services is subject to ICMS and at what rate? ISS such services are not subject to?
7. As an example, consider the product - a receiver with an access card with a subscription for a year. Subscription for one year is a service of access to satellite television. When you import the receiver and the card we paid IPI.
If further realization sets IPI subject:
the implementation of such a set in Brazil we have to pay the full cost of the IPI with such a kit, including a subscription for a year? Or you can break the cost of the product into two parts: receiver with a card and a subscription and pay the IPI only with the receiver's value card, excluding subscription?
(If further implementation kits are not subject to IPI, the question is removed).
As part of the ICMS:
if telecommunication services are taxed at the rate of 25% and sales of goods are taxed at 18%, at what rate is subject to a set of implementation, which includes a subscription? Do I have to split the cost of the set into two parts (hardware and subscription) and ICMS considered at different rates?
8. In terms of ICMS to telecommunication services include leasing of satellite capacity, the organization of communication channels, rent of communication channels? When paying ICMS these services in the future, you can take a deduction?
9. What taxes can deduct the following expenses:
 licensing rights to TV channels;
 lease satellite capacity;
 lease communication channels;
 transport costs;
 advertising;
 office rent;
 services of a call center;
 equipment for headend;
 computer equipment;
.  acquisition of billing
from the above list, ICMS can deduct only the rental of satellite capacity, rental of communication channels, transport costs, equipment for headend and computer equipment? The rest of the ICMS expenses are not taxed and, consequently, to deduct tax on them can not be accepted?
10. If satellite capacity rental provides a non-resident of Brazil, which occur especially taxation?
11. In the calculation of net income, which is taxable basis for IRPJ and CSLL, income and expenses are taken without indirect taxes? What indirect taxes are excluded?
12. Are there limits to the deduction of certain categories of costs when calculating the tax base for IRPJ and CSLL, for example, advertising expenses, royalties or interest on loans?
13. When calculating the tax base for IRPJ and CSLL manner in which the recognition of revenue? Proceeds from the annual subscription is recognized as it is written off in a lump sum during the year or at the time of implementation of a set with a subscription?
14. In determining the tax base for ICMS, PIS and COFINS revenue determined at the time of implementation? Whether these taxes are charged on the advances received?
15. In the field of telecommunications services are special rules for calculating PIS and COFINS? Can I apply deductions for PIS and COFINS (and what) or telecommunications companies are only the rate of 0.65% and 3% without any deductions? In the latter case, what happens to the PIS and COFINS, paid at import receivers and access cards?
PIS and COFINS included in the final sale price of the goods (services)?
16. The total amount of ICMS, PIS and COFINS payable is determined as the difference between the accrued amount of taxes and deductions? If at the end of one month of deductions exceeds the amount of tax assessed, and by the end of next month to pay tax forms if you can not pay the tax, and the use of the previous month loan? Or taxes paid in any case, as the previous month loan back (and for how long)?
17. In the field of telecommunications services, there are additional charges or fees in addition to the standard tax? We will have to pay, for example, contributions to the FUST, FUNTTEL? If you must, at what rates, and how to determine the tax base?
18. What is the total tax rate to the payroll?

Результаты (английский) 3:

4. some of the taxes paid by the import, can be deducted in future resale of imported goods within the country?5. what kind of indirect taxes is the provision of satellite television in brazil? how tax rates?6. satellite television services are the telecom services from the point of view of ICMS? the provision of such services is ICMS and at what rate? iss, such services are not?7. as an example, consider the product - receiver with card access to the subscription year. a subscription for a year is a service access to satellite television. when you import a receiver card and we paid the ipi.if further implementation of sets is the ipi.in the implementation of such a kit in the brazilian territory, we must pay the full cost of ipi with such a kit, including a subscription to a year? or to the value of the product into two parts: a receiver with a map and a subscription and pay the ipi value only with receiver card, excluding the subscription?(if the sets are not the ipi, the withdrawn).in the part of the ICMS:if the telecommunication services are at a rate of 25%, and the goods will be at a rate of 18%, which is the rate of the kit comprising the subscription? if you need to break the cost of this package in two parts (equipment and subscription) and be ICMS at different rates?8. from the point of view of ICMS telecommunication services include rent of satellite capacity, the communication channels, providing rental channels? as payment for these services ICMS further can be taken to the deductible?9. what taxes can be deducted as expenses to:photos licensing law on television;photos lease satellite capacity;photos the communication channels;photos transport costs;photos advertising;photos rent office;photos services call center.the photos of equipment to the station.photos computer equipment;the photos of the billing.from the above list ICMS can be deducted only on lease to lease satellite capacity, channels of communication, transport costs, equipment for the station and the computer hardware? other costs ICMS are and, respectively, for them to be tax deductible?10. in the case of satellite capacity rent provides a resident of brazil, which has features of taxation?11. in the calculation of net income, which is the tax base for IRPJ and CSLL, income and expenses are no indirect taxes? any indirect taxes are excluded.12. are there limits for individual categories of expense deduction in calculating the tax base for the IRPJ and CSLL, for example, advertising expenditure, royalties or interest on loans?13. in calculating the tax base for the