{"id":1112967,"date":"2022-11-08T10:53:00","date_gmt":"2022-11-08T13:53:00","guid":{"rendered":"https:\/\/www.estrategiaconcursos.com.br\/blog\/?p=1112967"},"modified":"2022-10-24T14:27:36","modified_gmt":"2022-10-24T17:27:36","slug":"base-calculo-icms-sefaz-pe","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/base-calculo-icms-sefaz-pe\/","title":{"rendered":"SEFAZ-PE: Resumo da Base de C\u00e1lculo do ICMS"},"content":{"rendered":"\n<p class=\"has-medium-font-size\">Confira neste artigo uma an\u00e1lise sobre a <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">base de c\u00e1lculo do ICMS<\/mark><\/strong>, presente na<strong> Lei 15.730\/16<\/strong>, para o concurso da <strong>SEFAZ-PE<\/strong>.<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2022\/03\/04161031\/sefaz_pe.jpg\" alt=\"SEFAZ-PE: Resumo da Base de C\u00e1lculo do ICMS\" class=\"wp-image-980849\" width=\"494\" height=\"278\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2022\/03\/04161031\/sefaz_pe.jpg 768w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2022\/03\/04161031\/sefaz_pe-300x169.jpg 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2022\/03\/04161031\/sefaz_pe-610x343.jpg 610w\" sizes=\"auto, (max-width: 494px) 100vw, 494px\" \/><figcaption>SEFAZ-PE: Resumo da Base de C\u00e1lculo do ICMS<\/figcaption><\/figure>\n\n\n\n<p>Ol\u00e1, pessoal! Tudo bem com voc\u00eas?<\/p>\n\n\n\n<p>O&nbsp;<strong><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concurso-sefaz-pe\/\" target=\"_blank\" rel=\"noreferrer noopener\">concurso da SEFAZ-PE<\/a><\/strong>&nbsp;(Secretaria de Estado da Fazenda de Pernambuco) finalmente teve o seu edital publicado. S\u00e3o&nbsp;<strong>20 vagas<\/strong>&nbsp;para o cargo de&nbsp;<strong>Auditor Fiscal do Tesouro Estadual<\/strong>, com sal\u00e1rio inicial de&nbsp;<strong>R$ 13.712,86<\/strong>.<\/p>\n\n\n\n<p>Dessa maneira, estamos preparando diversos resumos sobre a <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Legisla\u00e7\u00e3o Tribut\u00e1ria Estadua<\/mark><\/strong>l para este concurso, sendo que o artigo de hoje \u00e9 sobre a <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">base de c\u00e1lculo do ICMS<\/mark><\/strong>, disposta na Lei 15.730\/16, para o concurso da SEFAZ-PE.<\/p>\n\n\n\n<p>Voc\u00ea j\u00e1 pode conferir no nosso blog o artigo sobre a&nbsp;<strong><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/incidencia-icms-sefaz-pe\" target=\"_blank\" rel=\"noreferrer noopener\">incid\u00eancia<\/a> <\/strong>e a <strong><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/icms-sefaz-pe\" target=\"_blank\" rel=\"noreferrer noopener\">n\u00e3o incid\u00eancia do ICMS<\/a><\/strong>, para o concurso da SEFAZ-PE.<\/p>\n\n\n\n<div class=\"container\" id=\"boxes\">\n  <div class=\"row\">\n\n    <div class=\"col-sm\">\n      <div class=\"banner-fiscal-01\" id=\"box-assinatura\">\n        <h3 class=\"titulo-assinatura\">Concurso Sefaz PE<\/h3>\n        <p class=\"subtitulo-assinatura\">Estude conosco<\/p>\n        <div class=\"box-botao\">\n          <a class=\"btn-assinatura\" target=\"_blank\" href=\"https:\/\/www.estrategiaconcursos.com.br\/cursosPorConcurso\/sefaz-pe-ou-icms-pe-285\/\" role=\"button\" rel=\"noopener noreferrer\">Conhe\u00e7a os cursos<\/a>\n        <\/div>\n      <\/div>\n      \n    <\/div>\n\n  <\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-base-de-calculo-do-icms-para-sefaz-pe\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Base de c\u00e1lculo do ICMS para SEFAZ-PE<\/mark><\/h2>\n\n\n\n<p>A&nbsp;<strong>base de c\u00e1lculo<\/strong>, juntamente com a&nbsp;<strong>al\u00edquota<\/strong>, comp\u00f5em o<strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\"> elemento quantitativo<\/mark><\/strong>&nbsp;da&nbsp;<strong>Regra Matriz de Incid\u00eancia Tribut\u00e1ria<\/strong>.<\/p>\n\n\n\n<p>Por meio da <strong>multiplica\u00e7\u00e3o <\/strong>desses dois fatores, \u00e9 obtido o<strong> valor do imposto <\/strong>a ser pago pelos contribuintes.<\/p>\n\n\n\n<p>Dessa maneira, vamos analisar, a partir de agora, quais s\u00e3o as bases de c\u00e1lculo do ICMS para a SEFAZ-PE.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-regra-geral-base-de-calculo-do-icms-para-sefaz-pe\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Regra Geral \u2013 Base de C\u00e1lculo do ICMS para SEFAZ-PE<\/mark><\/h3>\n\n\n\n<p><strong>Em regra<\/strong>, a <strong>base de c\u00e1lculo<\/strong> do ICMS no estado de Pernambuco \u00e9 o <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">valor da opera\u00e7\u00e3o<\/mark><\/strong> de circula\u00e7\u00e3o de mercadorias.<\/p>\n\n\n\n<p>Segundo a Lei 15.730\/16, o <strong>valor da opera\u00e7\u00e3o<\/strong> \u00e9 tamb\u00e9m a <strong>base de c\u00e1lculo<\/strong> dos seguintes fatos geradores do ICMS:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>na <strong>sa\u00edda <\/strong>de mercadoria de estabelecimento de contribuinte, ainda que para outro estabelecimento do mesmo titular;<\/li><li>na <strong>transmiss\u00e3o<\/strong>, a terceiro, de <strong>propriedade <\/strong>de mercadoria depositada, quando o<strong> armaz\u00e9m-geral<\/strong> ou <strong>dep\u00f3sito fechado<\/strong>, assim como o transmitente, estiverem localizados em Pernambuco;<\/li><li>na <strong>transmiss\u00e3o<\/strong>, a terceiro, de <strong>propriedade <\/strong>de mercadoria, ou de t\u00edtulo que a represente, quando a mercadoria <strong>n\u00e3o <\/strong>tiver transitado pelo estabelecimento transmitente.<\/li><\/ul>\n\n\n\n<p>No caso de a sa\u00edda da mercadoria tiver como destino estabelecimento pertencente ao <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">mesmo titular<\/mark><\/strong> do remetente, \u00e9 considerado <strong>valor da opera\u00e7\u00e3o<\/strong>, para efeito da determina\u00e7\u00e3o da base de c\u00e1lculo:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>o correspondente \u00e0 <strong>entrada mais recente<\/strong> da mercadoria;<\/li><li>o <strong>custo da mercadoria produzida<\/strong>, assim entendido a soma do custo da mat\u00e9ria-prima, material secund\u00e1rio, m\u00e3o-de-obra e acondicionamento; ou<\/li><li>tratando-se de mercadoria n\u00e3o industrializada, o<strong> pre\u00e7o corrente <\/strong>no mercado <strong>atacadista<\/strong>.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-alimentacao-e-bebidas-base-de-calculo-do-icms-para-sefaz-pe\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Alimenta\u00e7\u00e3o e bebidas \u2013 Base de C\u00e1lculo do ICMS para SEFAZ-PE<\/mark><\/h3>\n\n\n\n<p>No caso do <strong>fornecimento de alimenta\u00e7\u00e3o, bebidas<\/strong> e outras mercadorias por qualquer estabelecimento, a base de c\u00e1lculo do imposto ser\u00e1 o <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">valor da opera\u00e7\u00e3o<\/mark><\/strong>, compreendendo <strong>mercadoria <\/strong>e <strong>servi\u00e7o<\/strong>.<\/p>\n\n\n\n<p>Contudo, vale salientar que, caso <strong>n\u00e3o seja poss\u00edvel determinar<\/strong> o valor da opera\u00e7\u00e3o acima, a base de c\u00e1lculo do ICMS ser\u00e1 o<strong> pre\u00e7o corrente <\/strong>da mercadoria fornecida conjuntamente com o respectivo servi\u00e7o.<\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">PARA FIXAR:<\/mark><\/strong><\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Regra<\/mark><\/strong>: <strong>valor da opera\u00e7\u00e3o<\/strong>.<\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">N\u00e3o sendo poss\u00edvel encontrar o valor da opera\u00e7\u00e3o:<\/mark><\/strong> <strong>pre\u00e7o corrente<\/strong> da mercadoria e do servi\u00e7o.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-transporte-base-de-calculo-do-icms-para-sefaz-pe\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Transporte \u2013 Base de C\u00e1lculo do ICMS para SEFAZ-PE<\/mark><\/h3>\n\n\n\n<p>Quando houver a presta\u00e7\u00e3o de servi\u00e7o de <strong>transporte <\/strong>interestadual e intermunicipal, a base de c\u00e1lculo do ICMS ser\u00e1 o<strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\"> pre\u00e7o do servi\u00e7o<\/mark><\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-comunicacao-base-de-calculo-do-icms-para-sefaz-pe\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Comunica\u00e7\u00e3o \u2013 Base de C\u00e1lculo do ICMS para SEFAZ-PE<\/mark><\/h3>\n\n\n\n<p>De maneira similar, \u00e9 tamb\u00e9m o <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">pre\u00e7o do servi\u00e7o<\/mark><\/strong> a base de c\u00e1lculo do ICMS na presta\u00e7\u00e3o de servi\u00e7o de <strong>comunica\u00e7\u00e3o<\/strong>.<\/p>\n\n\n\n<p>\u00c9 importante ressaltar que a <strong>presta\u00e7\u00e3o <\/strong>de servi\u00e7o de comunica\u00e7\u00e3o <strong>inclui<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>a<strong> cess\u00e3o onerosa <\/strong>de meios das redes p\u00fablicas de telecomunica\u00e7\u00f5es, nos casos em que a cession\u00e1ria utilizar tais meios para prestar servi\u00e7os p\u00fablicos de telecomunica\u00e7\u00e3o a seus usu\u00e1rios; e<\/li><li>a correspondente <strong>assinatura<\/strong>, independentemente da denomina\u00e7\u00e3o que lhe seja dada no respectivo contrato ou documento fiscal.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-servicos-fora-da-competencia-dos-municipios-base-de-calculo-do-icms\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Servi\u00e7os fora da compet\u00eancia dos Munic\u00edpios \u2013 Base de c\u00e1lculo do ICMS<\/mark><\/h3>\n\n\n\n<p>Esta situa\u00e7\u00e3o abrange os casos de presta\u00e7\u00e3o de <strong>servi\u00e7os<\/strong>, em que h\u00e1 tamb\u00e9m o fornecimento de <strong>mercadorias<\/strong>.<\/p>\n\n\n\n<p>Contudo, h\u00e1 servi\u00e7os em que poder\u00e1 incidir ICMS ou ISS (imposto sobre servi\u00e7os \u2013 municipal). Desse modo, a base de c\u00e1lculo do ICMS ser\u00e1, no fornecimento de mercadoria com presta\u00e7\u00e3o de servi\u00e7o, quando o servi\u00e7o:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>n\u00e3o estiver compreendido<\/strong> na <strong>compet\u00eancia <\/strong>tribut\u00e1ria dos <strong>Munic\u00edpios<\/strong>, o <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">valor da opera\u00e7\u00e3o<\/mark><\/strong>, compreendendo <strong>mercadoria<\/strong> e <strong>servi\u00e7o<\/strong>; ou<\/li><li>estiver compreendido na <strong>compet\u00eancia<\/strong> tribut\u00e1ria dos <strong>Munic\u00edpios<\/strong>, na hip\u00f3tese de a lei complementar aplic\u00e1vel \u00e0 mat\u00e9ria expressamente sujeitar o fornecimento da <strong>mercadoria <\/strong>\u00e0 incid\u00eancia do ICMS, o <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">pre\u00e7o praticado pelo contribuinte <\/mark><\/strong>nas vendas a <strong>varejo <\/strong>da mercadoria fornecida ou empregada.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-importacao-base-de-calculo-do-icms-para-sefaz-pe\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Importa\u00e7\u00e3o \u2013 Base de C\u00e1lculo do ICMS para SEFAZ-PE<\/mark><\/h3>\n\n\n\n<p>Na hip\u00f3tese de <strong>importa\u00e7\u00e3o <\/strong>do exterior de mercadoria ou bem, a base de c\u00e1lculo ser\u00e1 a <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">soma <\/mark><\/strong>das seguintes parcelas:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>o <strong>valor da mercadoria<\/strong> ou bem constante dos documentos de importa\u00e7\u00e3o, observando-se:<\/li><li>o <strong>Imposto de Importa\u00e7\u00e3o<\/strong>;<\/li><li>o Imposto sobre Produtos Industrializados &#8211; <strong>IPI<\/strong>;<\/li><li>o imposto sobre opera\u00e7\u00f5es de c\u00e2mbio &#8211; <strong>IOF<\/strong>;<\/li><li>o valor do <strong>ICMS <\/strong>devido na opera\u00e7\u00e3o; e<\/li><li>quaisquer outros <strong>impostos<\/strong>, <strong>taxas<\/strong>, <strong>contribui\u00e7\u00f5es <\/strong>e <strong>despesas <\/strong>aduaneiras, assim consideradas as import\u00e2ncias devidas \u00e0s reparti\u00e7\u00f5es alfandeg\u00e1rias.<\/li><\/ul>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">FIQUE ATENTO:<\/mark><\/strong> O <strong>valor da mercadoria <\/strong>expresso em moeda estrangeira deve ser <strong>convertido <\/strong>em moeda nacional pela <strong>mesma taxa <\/strong>de c\u00e2mbio utilizada no c\u00e1lculo do <strong>Imposto de Importa\u00e7\u00e3o<\/strong>, sem qualquer acr\u00e9scimo ou devolu\u00e7\u00e3o posterior, caso haja varia\u00e7\u00e3o da taxa de c\u00e2mbio at\u00e9 o efetivo pagamento.<\/p>\n\n\n\n<p>Al\u00e9m disso, caso seja fixado valor pela autoridade aduaneira para base de c\u00e1lculo do Imposto de Importa\u00e7\u00e3o, este deve <strong>substituir <\/strong>o pre\u00e7o declarado.<\/p>\n\n\n\n<p>J\u00e1 no caso de recebimento de <strong>servi\u00e7o <\/strong>prestado ou iniciado no exterior, a base de c\u00e1lculo ser\u00e1 o <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">valor da presta\u00e7\u00e3o do servi\u00e7o,<\/mark><\/strong> <strong>acrescido<\/strong>, se for o caso, de todos os <strong>encargos <\/strong>relacionados com a sua utiliza\u00e7\u00e3o, bem como do valor do ICMS devido na presta\u00e7\u00e3o.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-licitacao-publica-base-de-calculo-do-icms-para-sefaz-pe\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Licita\u00e7\u00e3o P\u00fablica \u2013 Base de C\u00e1lculo do ICMS para SEFAZ-PE<\/mark><\/h3>\n\n\n\n<p>Por sua vez, no caso de aquisi\u00e7\u00e3o, em licita\u00e7\u00e3o p\u00fablica, de mercadoria ou bem, inclusive importados do exterior, apreendidos ou abandonados, a base de c\u00e1lculo ser\u00e1 a <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">soma <\/mark><\/strong>das seguintes parcelas:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>o <strong>valor da opera\u00e7\u00e3o<\/strong>;<\/li><li><strong>Imposto de Importa\u00e7\u00e3o<\/strong>;<\/li><li>Imposto sobre Produtos Industrializados &#8211; <strong>IPI<\/strong>;<\/li><li><strong>ICMS<\/strong> devido na opera\u00e7\u00e3o, quando for o caso;<\/li><li>todas as <strong>despesas <\/strong>cobradas ou debitadas ao adquirente.<\/li><\/ul>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">DIFEREN\u00c7A<\/mark><\/strong>: Veja que, neste caso, <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">n\u00e3o h\u00e1 a inclus\u00e3o de IOF<\/mark><\/strong>, como na importa\u00e7\u00e3o.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-energia-eletrica-e-combustivel\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Energia El\u00e9trica e Combust\u00edvel<\/mark><\/h3>\n\n\n\n<p>Em rela\u00e7\u00e3o \u00e0 entrada, no territ\u00f3rio de Pernambuco, de energia el\u00e9trica e de petr\u00f3leo, inclusive lubrificante ou combust\u00edvel l\u00edquido ou gasoso dele derivados, oriundos de outra UF, quando n\u00e3o destinados \u00e0 industrializa\u00e7\u00e3o ou \u00e0 comercializa\u00e7\u00e3o, a base de c\u00e1lculo \u00e9 o <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">valor da opera\u00e7\u00e3o<\/mark><\/strong> de que decorrer a <strong>entrada<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-servico-interestadual-nao-vinculado\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Servi\u00e7o interestadual n\u00e3o vinculado<\/mark><\/h3>\n\n\n\n<p>Quando houver a utiliza\u00e7\u00e3o de servi\u00e7o com presta\u00e7\u00e3o iniciada em outra UF, que <strong>n\u00e3o <\/strong>esteja vinculada a opera\u00e7\u00e3o ou presta\u00e7\u00e3o subsequente, a base de c\u00e1lculo ser\u00e1 o valor obtido nos seguintes termos:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>do <strong>valor <\/strong>da presta\u00e7\u00e3o na UF de <strong>origem<\/strong>, <strong>exclui-se<\/strong> o respectivo <strong>ICMS<\/strong>; e&nbsp;<\/li><li>ao valor encontrado na forma da al\u00ednea acima,<strong> inclui-se <\/strong>o montante equivalente ao imposto devido na presta\u00e7\u00e3o <strong>interna<\/strong>.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-ativo-permanente-uso-consumo-base-de-calculo-do-icms-para-sefaz-pe\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Ativo permanente, uso, consumo \u2013 Base de C\u00e1lculo do ICMS para SEFAZ-PE<\/mark><\/h3>\n\n\n\n<p>Quando houver aquisi\u00e7\u00e3o de mercadoria em outra UF, para integra\u00e7\u00e3o ao<strong> ativo permanente<\/strong>, <strong>uso <\/strong>ou <strong>consumo <\/strong>do pr\u00f3prio adquirente, tem-se que a base de c\u00e1lculo \u00e9 o valor obtido nos seguintes termos:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>do <strong>valor <\/strong>da opera\u00e7\u00e3o na UF de <strong>origem<\/strong>, <strong>exclui-se<\/strong> o respectivo <strong>ICMS<\/strong>; e&nbsp;<\/li><li>ao valor encontrado na forma da al\u00ednea acima,<strong> inclui-se<\/strong> o montante equivalente ao imposto devido na opera\u00e7\u00e3o <strong>interna<\/strong>.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-prestacoes-sem-preco-base-de-calculo-do-icms-para-sefaz-pe\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Presta\u00e7\u00f5es sem pre\u00e7o \u2013 Base de C\u00e1lculo do ICMS para SEFAZ-PE<\/mark><\/h3>\n\n\n\n<p>Em caso de presta\u00e7\u00f5es em que <strong>n\u00e3o \u00e9 poss\u00edvel <\/strong>a determina\u00e7\u00e3o do pre\u00e7o, utiliza-se como base de c\u00e1lculo o <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">pre\u00e7o corrente do servi\u00e7o<\/mark><\/strong>.<\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">A SABER: <\/mark>Pre\u00e7o corrente<\/strong> \u00e9 a m\u00e9dia dos pre\u00e7os praticados no mercado <strong>local<\/strong> ou, na sua <strong>falta<\/strong>, no <strong>regional <\/strong>do estabelecimento que realizou a opera\u00e7\u00e3o ou a presta\u00e7\u00e3o.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-destinado-a-consumidor-final-nao-contribuinte-difal\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Destinado a consumidor final n\u00e3o contribuinte (DIFAL)<\/mark><\/h3>\n\n\n\n<p>Por fim, nos casos citados abaixo, em que ocorre o DIFAL, a base de c\u00e1lculo \u00e9 o <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">valor da opera\u00e7\u00e3o ou o pre\u00e7o do servi\u00e7o<\/mark><\/strong>, para o c\u00e1lculo do imposto devido ao Estado de <strong>origem<\/strong> e ao de <strong>destino<\/strong>.&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>in\u00edcio <\/strong>da presta\u00e7\u00e3o de servi\u00e7o de <strong>transporte <\/strong>interestadual, nas presta\u00e7\u00f5es <strong>n\u00e3o <\/strong>vinculadas \u00e0 opera\u00e7\u00e3o ou presta\u00e7\u00e3o subsequente, cujo tomador<strong> n\u00e3o seja contribuinte<\/strong> do imposto domiciliado ou estabelecido no Estado de destino; e&nbsp;<\/li><li><strong>sa\u00edda<\/strong>, de estabelecimento de contribuinte, de bem ou mercadoria destinado a <strong>consumidor final n\u00e3o contribuinte<\/strong> do imposto domiciliado ou estabelecido em outro Estado.&nbsp;<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-ipi-base-de-calculo-do-icms-para-sefaz-pe\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">IPI \u2013 Base de C\u00e1lculo do ICMS para SEFAZ-PE<\/mark><\/h3>\n\n\n\n<p>Um importante t\u00f3pico e que \u00e9 bastante cobrado \u00e9 sobre a <strong>exclus\u00e3o do IPI<\/strong> na <strong>base de c\u00e1lculo do ICMS<\/strong>.<\/p>\n\n\n\n<p>Nesse sentido, <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">n\u00e3o integra a base de c\u00e1lculo do ICMS o valor do IPI<\/mark><\/strong>, quando:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>a opera\u00e7\u00e3o for realizada <strong>entre contribuintes<\/strong>,<\/li><li>seja relativa a produto destinado \u00e0 <strong>industrializa\u00e7\u00e3o<\/strong> ou \u00e0 <strong>comercializa\u00e7\u00e3o<\/strong>,<\/li><li>e configurar <strong>fato gerador<\/strong> de <strong>ambos<\/strong> os impostos.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-finalizando\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Finalizando<\/mark><\/h2>\n\n\n\n<p>Pessoal! Chegamos ao final do nosso artigo sobre a base de c\u00e1lculo do ICMS em Pernambuco, disposta na Lei 15.730\/16, para a SEFAZ-PE. Esperamos que tenham gostado.<\/p>\n\n\n\n<p>Caso queira se preparar para chegar&nbsp;<strong>competitivo&nbsp;<\/strong>nesta prova, invista nos&nbsp;<a href=\"https:\/\/www.estrategiaconcursos.com.br\/cursosPorConcurso\/sefaz-pe-ou-icms-pe-285\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>cursos para a SEFAZ PE<\/strong><\/a>&nbsp;do&nbsp;<strong>Estrat\u00e9gia Concursos<\/strong>.&nbsp;L\u00e1 voc\u00ea encontrar\u00e1&nbsp;<strong>aulas completas e detalhadas, com os melhores professores do mercado<\/strong>,&nbsp;de todos os t\u00f3picos exigidos no edital deste concurso.<\/p>\n\n\n\n<p>Conhe\u00e7a tamb\u00e9m o&nbsp;<a href=\"https:\/\/questoes.estrategiaconcursos.com.br\/\" target=\"_blank\" rel=\"noreferrer noopener\">Sistema de Quest\u00f5es do Estrat\u00e9gia<\/a>. Afinal, a \u00fanica maneira de&nbsp;<strong>consolidar o conte\u00fado&nbsp;<\/strong>de maneira satisfat\u00f3ria \u00e9 atrav\u00e9s da&nbsp;<strong>resolu\u00e7\u00e3o de quest\u00f5es.&nbsp;<\/strong>L\u00e1 voc\u00ea encontrar\u00e1 milhares de quest\u00f5es das disciplinas do concurso da SEFAZ PE. N\u00e3o deixe de conferir.<\/p>\n\n\n\n<p>Bons estudos a todos!<\/p>\n\n\n\n<h2 class=\"has-text-align-center wp-block-heading\" id=\"h-cursos-e-assinaturas\">Cursos e Assinaturas <\/h2>\n\n\n\n<p>Prepare-se com o melhor material e com quem mais aprova em Concursos P\u00fablicos em todo o pa\u00eds!<\/p>\n\n\n\n<p class=\"has-text-align-center has-vivid-cyan-blue-color has-text-color has-background\" style=\"background-color:#0072b4\"><strong><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-2022\/\" target=\"_blank\" rel=\"noreferrer noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-white-color\">Concursos 2022<\/mark><\/a><\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center has-vivid-cyan-blue-color has-text-color has-background\" style=\"background-color:#0078bd\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-2023\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-white-color\">Concursos 2023<\/mark><\/strong><\/a><\/p>\n\n\n\n<div class=\"container\" id=\"boxes\">\n  <div class=\"row\">\n\n    <div class=\"col-sm\">\n      <div class=\"banner-fiscal-01\" id=\"box-assinatura\">\n        <h3 class=\"titulo-assinatura\">Concurso Sefaz PE<\/h3>\n        <p class=\"subtitulo-assinatura\">Estude conosco<\/p>\n        <div class=\"box-botao\">\n          <a class=\"btn-assinatura\" target=\"_blank\" href=\"https:\/\/www.estrategiaconcursos.com.br\/cursosPorConcurso\/sefaz-pe-ou-icms-pe-285\/\" role=\"button\" rel=\"noopener noreferrer\">Conhe\u00e7a os cursos<\/a>\n        <\/div>\n      <\/div>\n      \n    <\/div>\n\n  <\/div>\n<\/div>\n\n\n\n<div class=\"container\" id=\"boxes\">\n  <div class=\"row\">\n    <div class=\"col-sm\">\n      <div class=\"estrategia\" id=\"box-assinatura\">\n        <h3 class=\"titulo-assinatura\">Assinatura de Concursos<\/h3>\n        <p class=\"subtitulo-assinatura\">Assinatura de 1 ano ou 2 anos<\/p>\n        <div class=\"box-botao\">\n          <a class=\"btn-assinatura\" target=\"_blank\" href=\"https:\/\/www.estrategiaconcursos.com.br\/assinaturas\/\" role=\"button\" rel=\"noopener noreferrer\">ASSINE AGORA<\/a>\n        <\/div>\n      <\/div>\n      \n    <\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Confira neste artigo uma an\u00e1lise sobre a base de c\u00e1lculo do ICMS, presente na Lei 15.730\/16, para o concurso da SEFAZ-PE. Ol\u00e1, pessoal! Tudo bem com voc\u00eas? O&nbsp;concurso da SEFAZ-PE&nbsp;(Secretaria de Estado da Fazenda de Pernambuco) finalmente teve o seu edital publicado. S\u00e3o&nbsp;20 vagas&nbsp;para o cargo de&nbsp;Auditor Fiscal do Tesouro Estadual, com sal\u00e1rio inicial de&nbsp;R$ [&hellip;]<\/p>\n","protected":false},"author":1976,"featured_media":980849,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"post_tipo":"article","footnotes":""},"categories":[1983],"tags":[],"tax_estado":[219979],"class_list":["post-1112967","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-estadual","tax_estado-pe"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.2 (Yoast SEO v27.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>SEFAZ-PE: Resumo da Base de C\u00e1lculo do ICMS<\/title>\n<meta name=\"description\" content=\"Confira neste artigo uma an\u00e1lise sobre a base de c\u00e1lculo do ICMS, presente na Lei 15.730\/16, para o concurso da SEFAZ-PE.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/base-calculo-icms-sefaz-pe\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"SEFAZ-PE: Resumo da Base de C\u00e1lculo do ICMS\" \/>\n<meta property=\"og:description\" content=\"Confira neste artigo uma an\u00e1lise sobre a base de c\u00e1lculo do ICMS, presente na Lei 15.730\/16, para o concurso da SEFAZ-PE.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/base-calculo-icms-sefaz-pe\/\" \/>\n<meta property=\"og:site_name\" content=\"Estrat\u00e9gia Concursos\" \/>\n<meta property=\"article:published_time\" content=\"2022-11-08T13:53:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2022\/03\/04161031\/sefaz_pe.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"768\" \/>\n\t<meta property=\"og:image:height\" content=\"432\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Kassio Henrique Sobral Rocha\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@EstratConcursos\" \/>\n<meta name=\"twitter:site\" content=\"@EstratConcursos\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Kassio Henrique Sobral Rocha\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"9 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"NewsArticle\",\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/base-calculo-icms-sefaz-pe\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/base-calculo-icms-sefaz-pe\/\"},\"author\":{\"name\":\"Kassio Henrique Sobral Rocha\",\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#\/schema\/person\/f0c830e07cfe11c231c0ea5dbb036df5\"},\"headline\":\"SEFAZ-PE: Resumo da Base de C\u00e1lculo do ICMS\",\"datePublished\":\"2022-11-08T13:53:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/base-calculo-icms-sefaz-pe\/\"},\"wordCount\":1828,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/base-calculo-icms-sefaz-pe\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2022\/03\/04161031\/sefaz_pe.jpg\",\"articleSection\":[\"Fiscal - Estadual (ICMS)\"],\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.estrategiaconcursos.com.br\/blog\/base-calculo-icms-sefaz-pe\/#respond\"]}],\"copyrightYear\":\"2022\",\"copyrightHolder\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#organization\"}},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/base-calculo-icms-sefaz-pe\/\",\"url\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/base-calculo-icms-sefaz-pe\/\",\"name\":\"SEFAZ-PE: Resumo da Base de C\u00e1lculo do ICMS\",\"isPartOf\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/base-calculo-icms-sefaz-pe\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/base-calculo-icms-sefaz-pe\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2022\/03\/04161031\/sefaz_pe.jpg\",\"datePublished\":\"2022-11-08T13:53:00+00:00\",\"description\":\"Confira neste artigo uma an\u00e1lise sobre a base de c\u00e1lculo do ICMS, presente na Lei 15.730\/16, para o concurso da SEFAZ-PE.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/base-calculo-icms-sefaz-pe\/#breadcrumb\"},\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.estrategiaconcursos.com.br\/blog\/base-calculo-icms-sefaz-pe\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/base-calculo-icms-sefaz-pe\/#primaryimage\",\"url\":\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2022\/03\/04161031\/sefaz_pe.jpg\",\"contentUrl\":\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2022\/03\/04161031\/sefaz_pe.jpg\",\"width\":768,\"height\":432,\"caption\":\"Processo Administrativo Tribut\u00e1rio SEFAZ-PE\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/base-calculo-icms-sefaz-pe\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"SEFAZ-PE: Resumo da Base de C\u00e1lculo do ICMS\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#website\",\"url\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/\",\"name\":\"Estrat\u00e9gia Concursos\",\"description\":\"O blog da Estrat\u00e9gia Concursos traz not\u00edcias sobre concursos e artigos de professores oferecendo cursos para concursos (pdf + videaulas) no site.\",\"publisher\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"pt-BR\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#organization\",\"name\":\"Estrat\u00e9gia Concursos\",\"url\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/06\/03203428\/logo_concursos-1.jpg\",\"contentUrl\":\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/06\/03203428\/logo_concursos-1.jpg\",\"width\":230,\"height\":60,\"caption\":\"Estrat\u00e9gia Concursos\"},\"image\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/x.com\/EstratConcursos\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#\/schema\/person\/f0c830e07cfe11c231c0ea5dbb036df5\",\"name\":\"Kassio Henrique Sobral Rocha\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\/\/secure.gravatar.com\/avatar\/d10350cbdad043facd8ec77a377f86f9026afee3348e463b04854fd4490ce759?s=96&d=mm&r=g\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/d10350cbdad043facd8ec77a377f86f9026afee3348e463b04854fd4490ce759?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/d10350cbdad043facd8ec77a377f86f9026afee3348e463b04854fd4490ce759?s=96&d=mm&r=g\",\"caption\":\"Kassio Henrique Sobral Rocha\"},\"url\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/author\/kassio-rochayahoo-com-br\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"SEFAZ-PE: Resumo da Base de C\u00e1lculo do ICMS","description":"Confira neste artigo uma an\u00e1lise sobre a base de c\u00e1lculo do ICMS, presente na Lei 15.730\/16, para o concurso da SEFAZ-PE.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.estrategiaconcursos.com.br\/blog\/base-calculo-icms-sefaz-pe\/","og_locale":"pt_BR","og_type":"article","og_title":"SEFAZ-PE: Resumo da Base de C\u00e1lculo do ICMS","og_description":"Confira neste artigo uma an\u00e1lise sobre a base de c\u00e1lculo do ICMS, presente na Lei 15.730\/16, para o concurso da SEFAZ-PE.","og_url":"https:\/\/www.estrategiaconcursos.com.br\/blog\/base-calculo-icms-sefaz-pe\/","og_site_name":"Estrat\u00e9gia Concursos","article_published_time":"2022-11-08T13:53:00+00:00","og_image":[{"width":768,"height":432,"url":"https:\/\/dhg1h5j42swfq.cloudfront.net\/2022\/03\/04161031\/sefaz_pe.jpg","type":"image\/jpeg"}],"author":"Kassio Henrique Sobral Rocha","twitter_card":"summary_large_image","twitter_creator":"@EstratConcursos","twitter_site":"@EstratConcursos","twitter_misc":{"Escrito por":"Kassio Henrique Sobral Rocha","Est. tempo de leitura":"9 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"NewsArticle","@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/base-calculo-icms-sefaz-pe\/#article","isPartOf":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/base-calculo-icms-sefaz-pe\/"},"author":{"name":"Kassio Henrique Sobral Rocha","@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#\/schema\/person\/f0c830e07cfe11c231c0ea5dbb036df5"},"headline":"SEFAZ-PE: Resumo da Base de C\u00e1lculo do ICMS","datePublished":"2022-11-08T13:53:00+00:00","mainEntityOfPage":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/base-calculo-icms-sefaz-pe\/"},"wordCount":1828,"commentCount":0,"publisher":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#organization"},"image":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/base-calculo-icms-sefaz-pe\/#primaryimage"},"thumbnailUrl":"https:\/\/dhg1h5j42swfq.cloudfront.net\/2022\/03\/04161031\/sefaz_pe.jpg","articleSection":["Fiscal - Estadual (ICMS)"],"inLanguage":"pt-BR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.estrategiaconcursos.com.br\/blog\/base-calculo-icms-sefaz-pe\/#respond"]}],"copyrightYear":"2022","copyrightHolder":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#organization"}},{"@type":"WebPage","@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/base-calculo-icms-sefaz-pe\/","url":"https:\/\/www.estrategiaconcursos.com.br\/blog\/base-calculo-icms-sefaz-pe\/","name":"SEFAZ-PE: Resumo da Base de C\u00e1lculo do ICMS","isPartOf":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/base-calculo-icms-sefaz-pe\/#primaryimage"},"image":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/base-calculo-icms-sefaz-pe\/#primaryimage"},"thumbnailUrl":"https:\/\/dhg1h5j42swfq.cloudfront.net\/2022\/03\/04161031\/sefaz_pe.jpg","datePublished":"2022-11-08T13:53:00+00:00","description":"Confira neste artigo uma an\u00e1lise sobre a base de c\u00e1lculo do ICMS, presente na Lei 15.730\/16, para o concurso da SEFAZ-PE.","breadcrumb":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/base-calculo-icms-sefaz-pe\/#breadcrumb"},"inLanguage":"pt-BR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.estrategiaconcursos.com.br\/blog\/base-calculo-icms-sefaz-pe\/"]}]},{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/base-calculo-icms-sefaz-pe\/#primaryimage","url":"https:\/\/dhg1h5j42swfq.cloudfront.net\/2022\/03\/04161031\/sefaz_pe.jpg","contentUrl":"https:\/\/dhg1h5j42swfq.cloudfront.net\/2022\/03\/04161031\/sefaz_pe.jpg","width":768,"height":432,"caption":"Processo Administrativo Tribut\u00e1rio SEFAZ-PE"},{"@type":"BreadcrumbList","@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/base-calculo-icms-sefaz-pe\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/www.estrategiaconcursos.com.br\/blog\/"},{"@type":"ListItem","position":2,"name":"SEFAZ-PE: Resumo da Base de C\u00e1lculo do ICMS"}]},{"@type":"WebSite","@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#website","url":"https:\/\/www.estrategiaconcursos.com.br\/blog\/","name":"Estrat\u00e9gia Concursos","description":"O blog da Estrat\u00e9gia Concursos traz not\u00edcias sobre concursos e artigos de professores oferecendo cursos para concursos (pdf + videaulas) no site.","publisher":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.estrategiaconcursos.com.br\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"pt-BR"},{"@type":"Organization","@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#organization","name":"Estrat\u00e9gia Concursos","url":"https:\/\/www.estrategiaconcursos.com.br\/blog\/","logo":{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/06\/03203428\/logo_concursos-1.jpg","contentUrl":"https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/06\/03203428\/logo_concursos-1.jpg","width":230,"height":60,"caption":"Estrat\u00e9gia Concursos"},"image":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/x.com\/EstratConcursos"]},{"@type":"Person","@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#\/schema\/person\/f0c830e07cfe11c231c0ea5dbb036df5","name":"Kassio Henrique Sobral Rocha","image":{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/secure.gravatar.com\/avatar\/d10350cbdad043facd8ec77a377f86f9026afee3348e463b04854fd4490ce759?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/d10350cbdad043facd8ec77a377f86f9026afee3348e463b04854fd4490ce759?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/d10350cbdad043facd8ec77a377f86f9026afee3348e463b04854fd4490ce759?s=96&d=mm&r=g","caption":"Kassio Henrique Sobral Rocha"},"url":"https:\/\/www.estrategiaconcursos.com.br\/blog\/author\/kassio-rochayahoo-com-br\/"}]}},"_links":{"self":[{"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/posts\/1112967","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/users\/1976"}],"replies":[{"embeddable":true,"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/comments?post=1112967"}],"version-history":[{"count":15,"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/posts\/1112967\/revisions"}],"predecessor-version":[{"id":1114720,"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/posts\/1112967\/revisions\/1114720"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/media\/980849"}],"wp:attachment":[{"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/media?parent=1112967"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/categories?post=1112967"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/tags?post=1112967"},{"taxonomy":"tax_estado","embeddable":true,"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/tax_estado?post=1112967"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}