Texto inédito para o ICMS e o curso AFR-ICMS-SP /FCC 2013 já está no site

Hello class,

Saiu então o tão aguardado edital do ICMS, agora é pra
valer, e como sabem a Língua Inglesa não é opcional. Serão 10 questões. Trago então um texto inédito pra
vocês. Depois do texto explicarei detalhes sobre o edital, e o
curso que já está no site com três aulas disponíveis.

Path to National
ICMS

Trajetória
para ICMS Nacional

12/12/12

There is currently a lot of discussions about getting
an unified ICMS inter estate rate to end the tax war
between states in Brazil. The federal government is proposing a sole tax
rate of 4% for all the Brazilian states. Will it be better for the
country’s growth?

Rate
= taxa

Taxa
war = Guerra fiscal

Sole
tax rate = taxa de imposto único

A brief introduction to ICMS tax

Uma breve
introdução ao imposto ICMS

ICMS  stands for Imposto Sobre Operações Relativas à Circulação de Mercadorias e
Serviços de Transporte Interestadual de Intermunicipal e de Comunicações (Tax
on Circulation of Goods and Services for Interstate and Intercity
Transportation and Communication). It is a value–added
tax on sales and services and applies to the movement of
goods, transportation and communication services,
and to the supplying of any goods.

Value-added tax on sales = imposto
de valor agregado nas vendas

Overall,
it is paid by private people and legal entities who commercialize goods
of whatever nature; by those who import products;
those who acquired the goods seized by customs and those who
acquire petroleum products from abroad.

Whatever
= qualquer coisa, tanto faz

Goods
= bens, mercadorias, produtos

Customs
= alfândega, taxa aduaneira

The
ICMS is a state tax, only the state governments of Brazil and the Federal
District have the power to institute it. Currently, there are two
interstate rates for ICMS: 7% and 12% and they are charged differently
in the states’ commercial relations. For example, the movement of goods from
São Paulo to Minas Gerais, Paraná, Rio Grande do Sul e Rio de Janeiro is
calculated at a rate of 12%. However, the movement of goods from São
Paulo to the other states of Brazil is calculated at a rate of 7%.

Currently = atualmente

Charged = cobrado

However = entretanto

Fonte: http://thebrazilbusiness.com/article/path-to-national-icms

Esse texto completo com tradução e destaque do
vocabulário-chave você encontrará no curso para o ICMS-SP aqui no Estratégia, o
edital veio bem recheado igual ao último, portanto prepare-se de verdade. Segue
o link com o cronograma.

http://www.estrategiaconcursos.com.br/curso/1598/ingles-p-icmssp

Abraço e bons estudos !

Ena Smith

[email protected]