{"id":1767875,"date":"2026-06-19T14:01:00","date_gmt":"2026-06-19T17:01:00","guid":{"rendered":"https:\/\/www.estrategiaconcursos.com.br\/blog\/?p=1767875"},"modified":"2026-06-16T21:07:11","modified_gmt":"2026-06-17T00:07:11","slug":"base-calculo-icms-sefaz-sc","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/base-calculo-icms-sefaz-sc\/","title":{"rendered":"Base de c\u00e1lculo do ICMS\u00a0para\u00a0SEFAZ\/SC"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Ol\u00e1, tudo bem?!!&nbsp;Neste&nbsp;presente&nbsp;artigo&nbsp;do Estrat\u00e9gia Concursos&nbsp;vamos&nbsp;analisar&nbsp;um assunto muito importante&nbsp;para&nbsp;a prova de&nbsp;Auditor Fiscal catarinense:&nbsp;<strong>base de c\u00e1lculo do ICMS&nbsp;para&nbsp;SEFAZ\/SC<\/strong>&nbsp;de&nbsp;acordo com&nbsp;a legisla\u00e7\u00e3o&nbsp;nacional e&nbsp;estadual.&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"829\" height=\"463\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/06\/12101839\/image-19.png\" alt=\"Base de c\u00e1lculo do ICMS\u00a0para\u00a0SEFAZ\/SC\" class=\"wp-image-1767876\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/06\/12101839\/image-19.png 829w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/06\/12101839\/image-19-300x168.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/06\/12101839\/image-19-768x429.png 768w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/06\/12101839\/image-19-150x84.png 150w\" sizes=\"auto, (max-width: 829px) 100vw, 829px\" \/><figcaption class=\"wp-element-caption\">Base de c\u00e1lculo do ICMS\u00a0para\u00a0SEFAZ\/SC<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Com bastante aten\u00e7\u00e3o,&nbsp;iremos&nbsp;passar&nbsp;pelos seguintes t\u00f3picos:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Conhecer\u00a0disposi\u00e7\u00f5es\u00a0normativas sobre\u00a0base de c\u00e1lculo do ICMS\u00a0para\u00a0SEFAZ\/SC;\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Entender\u00a0observa\u00e7\u00f5es relevantes sobre o tema;\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Trazer trechos da legisla\u00e7\u00e3o que podem cair na prova;\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Encerrar com considera\u00e7\u00f5es finais.\u00a0<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Nessa linha,\u00a0tendo como refer\u00eancia\u00a0a\u00a0<a href=\"https:\/\/legislacao.sef.sc.gov.br\/html\/leis\/1996\/lei_96_10297.htm\" target=\"_blank\" rel=\"noreferrer noopener\">Lei estadual n\u00ba\u00a010.297\/1996<\/a>,\u00a0que certamente ser\u00e1 cobrada\u00a0no edital,\u00a0vamos\u00a0agora\u00a0estudar\u00a0um pouco mais sobre\u00a0base de c\u00e1lculo do ICMS\u00a0para\u00a0SEFAZ\/SC.\u00a0<\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"113\" class=\"wp-image-1624852\" style=\"width: 150px;\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/08\/17000015\/atencao_03.jpg\" alt=\"aten\u00e7\u00e3o\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/08\/17000015\/atencao_03.jpg 568w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/08\/17000015\/atencao_03-300x226.jpg 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/08\/17000015\/atencao_03-150x113.jpg 150w\" sizes=\"auto, (max-width: 150px) 100vw, 150px\" \/><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-base-de-calculo-do-icms-nbsp-para-nbsp-sefaz-sc-nbsp\"><strong>Base de c\u00e1lculo do ICMS&nbsp;para&nbsp;SEFAZ\/SC<\/strong>&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">No \u00e2mbito fiscal, temos que \u00e9 necess\u00e1rio que exista, em lei, a previs\u00e3o para a exist\u00eancia de um tributo, sendo essa previs\u00e3o chamada de<strong>&nbsp;hip\u00f3tese de incid\u00eancia.<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Com a hip\u00f3tese de incid\u00eancia publicada em legisla\u00e7\u00e3o, caso aquela hip\u00f3tese ocorra no mundo real,&nbsp;acontece o que \u00e9 denominado&nbsp;<strong>ocorr\u00eancia do fato gerador<\/strong>, que \u00e9 a subsun\u00e7\u00e3o da hip\u00f3tese de&nbsp;incid\u00eancia&nbsp;no campo pr\u00e1tico.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Assim, a hip\u00f3tese de incid\u00eancia \u00e9 uma teoria, algo abstrato,&nbsp;enquanto&nbsp;a ocorr\u00eancia do fato gerador \u00e9 algo concreto, que se d\u00e1 no&nbsp;<strong>mundo real.<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Inclusive, o<strong>\u00a0<mark style=\"background-color:rgba(0, 0, 0, 0);color:#00d084\" class=\"has-inline-color\">surgimento da obriga\u00e7\u00e3o tribut\u00e1ria<\/mark><\/strong>\u00a0\u00e9 decorr\u00eancia justamente da ocorr\u00eancia do fato gerador, sendo a partir\u00a0daquele\u00a0instante que nasce a rela\u00e7\u00e3o entre Estado e sujeito passivo.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Com a obriga\u00e7\u00e3o tribut\u00e1ria, devem\u00a0alguns\u00a0elementos inerentes a ela ser identificadas pela\u00a0<strong>administra\u00e7\u00e3o tribut\u00e1ria<\/strong>, para que seja realizado o devido\u00a0lan\u00e7amento, pois \u00e9 somente com o lan\u00e7amento que a obriga\u00e7\u00e3o tribut\u00e1ria\u00a0\u00e9 constitu\u00edda, formalizada.\u00a0<\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"131\" class=\"wp-image-1475402\" style=\"width: 150px;\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/10\/13190007\/preste_mais_atencao.png\" alt=\"aten\u00e7\u00e3o\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/10\/13190007\/preste_mais_atencao.png 312w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/10\/13190007\/preste_mais_atencao-300x262.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/10\/13190007\/preste_mais_atencao-150x131.png 150w\" sizes=\"auto, (max-width: 150px) 100vw, 150px\" \/><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nesse sentido, aprenda que:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><mark style=\"background-color:#abb8c3\" class=\"has-inline-color\">A\u00a0<strong>obriga\u00e7\u00e3o tribut\u00e1ria<\/strong>\u00a0nasce com a ocorr\u00eancia do fato gerador;\u00a0<\/mark><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><mark style=\"background-color:#abb8c3\" class=\"has-inline-color\">Por\u00e9m, a constitui\u00e7\u00e3o\/formaliza\u00e7\u00e3o da obriga\u00e7\u00e3o tribut\u00e1ria ocorre por meio do<strong>\u00a0lan\u00e7amento tribut\u00e1rio.<\/strong><\/mark><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Para&nbsp;o&nbsp;<strong>lan\u00e7amento,<\/strong>&nbsp;\u00e9 preciso conhecer caracter\u00edsticas daquela obriga\u00e7\u00e3o tribut\u00e1ria, como a base de c\u00e1lculo, a al\u00edquota aplic\u00e1vel e o sujeito passivo daquela taxa\u00e7\u00e3o.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Conhecer a base de c\u00e1lculo do ICMS para SEFAZ\/SC \u00e9, portanto, requisito para que o lan\u00e7amento seja efetivado de maneira adequada, j\u00e1 que \u00e9 sobre essa base de c\u00e1lculo que ser\u00e1 aplicada&nbsp;uma&nbsp;<strong>al\u00edquota&nbsp;<\/strong>para se obter o valor devido a ser pago.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tanto base de c\u00e1lculo quanto al\u00edquota devem tamb\u00e9m figurar em norma legal, para serem utilizadas nos tr\u00e2mites de cobran\u00e7a e recolhimento do tributo, respeitando assim o\u00a0<mark style=\"background-color:rgba(0, 0, 0, 0);color:#9b51e0\" class=\"has-inline-color\"><strong>princ\u00edpio da legalidade.<\/strong>\u00a0<\/mark><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Com essa introdu\u00e7\u00e3o, vamos ent\u00e3o acompanhar o que de mais relevante consta na lei sobre base de c\u00e1lculo do ICMS para SEFAZ\/SC:\u00a0<\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"113\" class=\"wp-image-1482352\" style=\"width: 150px;\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/10\/25210850\/fique-atento.png\" alt=\"\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/10\/25210850\/fique-atento.png 239w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/10\/25210850\/fique-atento-150x113.png 150w\" sizes=\"auto, (max-width: 150px) 100vw, 150px\" \/><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><mark style=\"background-color:#abb8c3\" class=\"has-inline-color\">Art. 10. A\u00a0<strong>base de c\u00e1lculo<\/strong>\u00a0do ICMS para SEFAZ\/SC \u00e9:\u00a0<\/mark><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I &#8211;&nbsp;na&nbsp;sa\u00edda de mercadoria prevista nos incisos I, III e IV do art. 4\u00b0,<strong>&nbsp;o valor da opera\u00e7\u00e3o;<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">II &#8211;&nbsp;na&nbsp;hip\u00f3tese do inciso II do art. 4\u00b0, o valor da opera\u00e7\u00e3o,<strong>&nbsp;compreendendo mercadoria e servi\u00e7o;<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">III &#8211; na presta\u00e7\u00e3o de servi\u00e7o de transporte interestadual e intermunicipal e de comunica\u00e7\u00e3o,<strong>&nbsp;o pre\u00e7o do servi\u00e7o;<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">IV &#8211;&nbsp;no&nbsp;fornecimento de que trata o inciso VIII do art. 4\u00b0:&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">a)&nbsp;<strong>o valor da opera\u00e7\u00e3o,<\/strong>&nbsp;na hip\u00f3tese da al\u00ednea \u201ca\u201d;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">b)&nbsp;<strong>o pre\u00e7o corrente da mercadoria&nbsp;<\/strong>fornecida ou empregada, na hip\u00f3tese da al\u00ednea \u201cb\u201d;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Al\u00e9m disso, coruja, saiba que tamb\u00e9m integra a base de c\u00e1lculo do ICMS para SEFAZ\/SC:&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I &#8211;&nbsp;<strong>o&nbsp;montante do pr\u00f3prio imposto<\/strong>, constituindo o respectivo destaque mera indica\u00e7\u00e3o para fins de controle;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">II &#8211;&nbsp;<strong>o&nbsp;valor correspondente a:<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">a) seguros, juros e demais import\u00e2ncias pagas, recebidas ou debitadas, bem como&nbsp;<strong>descontos concedidos sob condi\u00e7\u00e3o;<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">b) frete, caso o transporte seja efetuado pelo pr\u00f3prio remetente ou por sua conta e ordem&nbsp;<strong>e seja cobrado em separado.<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">E, para finalizarmos nosso texto\u00a0sobre\u00a0base de c\u00e1lculo do ICMS para SEFAZ\/SC, leve ainda para sua prova que<strong>\u00a0<mark style=\"background-color:#abb8c3\" class=\"has-inline-color\">n\u00e3o integra<\/mark><\/strong>\u00a0a referida base de c\u00e1lculo:\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I &#8211;&nbsp;o&nbsp;montante do Imposto sobre Produtos Industrializados,&nbsp;<strong>quando a opera\u00e7\u00e3o,&nbsp;<\/strong>realizada entre contribuintes e relativa a produto destinado \u00e0 industrializa\u00e7\u00e3o ou \u00e0 comercializa\u00e7\u00e3o, configurar fato gerador dos dois impostos;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">II &#8211;&nbsp;<strong>os&nbsp;acr\u00e9scimos financeiros<\/strong>&nbsp;cobrados nas vendas a prazo a consumidor final.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">III &#8211;&nbsp;<strong>as bonifica\u00e7\u00f5es em mercadorias.<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Passamos, portanto, pelo tema&nbsp;base de c\u00e1lculo do ICMS&nbsp;para&nbsp;SEFAZ\/SC, assunto fundamental para o concurso de auditor fiscal deste Estado.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-consideracoes-finais-nbsp\"><strong>Considera\u00e7\u00f5es Finais<\/strong>&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Chegamos ao final do nosso&nbsp;breve&nbsp;artigo&nbsp;sobre&nbsp;base de c\u00e1lculo do ICMS&nbsp;para&nbsp;SEFAZ\/SC,&nbsp;e esperamos que seja muito \u00fatil para a sua prepara\u00e7\u00e3o&nbsp;e aprova\u00e7\u00e3o.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Temos neste concurso, bastante aguardado por muitos, uma grande oportunidade para ingressar no servi\u00e7o p\u00fablico, ocupando um cargo de destaque e que apresenta excelente remunera\u00e7\u00e3o, al\u00e9m de diversos outros pontos positivos! Vale a pena o esfor\u00e7o para alcan\u00e7ar essa conquista! Por isso, siga firme com os estudos e conte conosco em sua jornada!&nbsp;V\u00e1 adiante!!&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Lembre-se que \u00e9 essencial a&nbsp;<\/em><a href=\"https:\/\/www.estrategiaconcursos.com.br\/\" target=\"_blank\" rel=\"noreferrer noopener\"><em>leitura dos PDF\u2019s e a revis\u00e3o frequente dos conte\u00fados, para que assim os seus estudos fiquem cada vez mais avan\u00e7ados.<\/em><\/a><em>&nbsp;<\/em>&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Um grande abra\u00e7o e at\u00e9 mais!&nbsp;<\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><strong>Quer saber quais ser\u00e3o os pr\u00f3ximos concursos?<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><strong>Confira nossos artigos!<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"has-text-align-center has-luminous-vivid-amber-background-color has-background wp-block-paragraph\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-abertos\/\" target=\"_blank\" rel=\"noreferrer noopener\">Concursos abertos<\/a>&nbsp;<\/p>\n\n\n\n<p class=\"has-text-align-center has-luminous-vivid-amber-background-color has-background wp-block-paragraph\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-2026\/\" target=\"_blank\" rel=\"noreferrer noopener\">Concursos 2026<\/a>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ol\u00e1, tudo bem?!!&nbsp;Neste&nbsp;presente&nbsp;artigo&nbsp;do Estrat\u00e9gia Concursos&nbsp;vamos&nbsp;analisar&nbsp;um assunto muito importante&nbsp;para&nbsp;a prova de&nbsp;Auditor Fiscal catarinense:&nbsp;base de c\u00e1lculo do ICMS&nbsp;para&nbsp;SEFAZ\/SC&nbsp;de&nbsp;acordo com&nbsp;a legisla\u00e7\u00e3o&nbsp;nacional e&nbsp;estadual.&nbsp; Com bastante aten\u00e7\u00e3o,&nbsp;iremos&nbsp;passar&nbsp;pelos seguintes t\u00f3picos:&nbsp; Nessa linha,\u00a0tendo como refer\u00eancia\u00a0a\u00a0Lei estadual n\u00ba\u00a010.297\/1996,\u00a0que certamente ser\u00e1 cobrada\u00a0no edital,\u00a0vamos\u00a0agora\u00a0estudar\u00a0um pouco mais sobre\u00a0base de c\u00e1lculo do ICMS\u00a0para\u00a0SEFAZ\/SC.\u00a0 Base de c\u00e1lculo do ICMS&nbsp;para&nbsp;SEFAZ\/SC&nbsp; No \u00e2mbito fiscal, temos que \u00e9 necess\u00e1rio que exista, [&hellip;]<\/p>\n","protected":false},"author":2887,"featured_media":1767876,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"post_tipo":"article","footnotes":""},"categories":[1,1983],"tags":[],"tax_estado":[219963,219987],"class_list":["post-1767875","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cursos-e-concursos","category-fiscal-estadual","tax_estado-concursos-federais","tax_estado-sc"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.7 (Yoast SEO v27.7) - 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