Detalhes bibliográficos
| Ano de defesa: |
2019 |
| Autor(a) principal: |
Abreu, Lidiane Piedade Almeida de
 |
| Orientador(a): |
Marion, José Carlos |
| Banca de defesa: |
Não Informado pela instituição |
| Tipo de documento: |
Dissertação
|
| Tipo de acesso: |
Acesso aberto |
| Idioma: |
por |
| Instituição de defesa: |
Pontifícia Universidade Católica de São Paulo
|
| Programa de Pós-Graduação: |
Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais
|
| Departamento: |
Faculdade de Economia, Administração, Contábeis e Atuariais
|
| País: |
Brasil
|
| Palavras-chave em Português: |
|
| Palavras-chave em Inglês: |
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| Área do conhecimento CNPq: |
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| Link de acesso: |
https://tede2.pucsp.br/handle/handle/22347
|
Resumo: |
The civil construction segment is broad and involves many activities, among them the construction and incorporation of real estate. A company can have both its activities in its social object or only one. In this way, understanding the difference and identifying which one originates the revenue is fundamental for the correct legal and tax framework. The municipality of Pouso Alegre has a large concentration of industries in the civil construction sector, the sales of the real estate units produced are almost entirely through bank financing. The new rules introduced by ordinances 160 and 539 of the Ministry of Cities, referring to the program Minha Casa Minha Vida, are an advance in the quality of the program and, at the same time, a concern for the entire construction and real estate financing market. The main purpose of the amendments is to implement the technical and safety rigor of the real estate, as well as the mandatory constitution of the legal entity, aiming to take care of the labor question and professionalize the sector; consequently, there was a great demand for legal, accounting and tax information for this segment, forcing its entrepreneurs to leave the informality. This paper discusses which legal framework is the ideal for each type of activity listed within the entangled universe of civil construction, respectively the tax regime that best fits and the feasibility of the option of the special tax regime and the equity of affectation in real estate developments. This study seeks to contribute to the understanding of special civil construction companies, since Brazilian legislation is quite complex and difficult to understand in the real estate sector and its aggregates. Its main objective is to further develop, in a practical way, corporate legislation, accounting and tax treatment in the real estate sector, with special emphasis on the special regimes, which are: Specific Purpose Entity - SPE, SCP, Consortium and Assets of Affection |
