Saiu edital ICMS – Prepare-se para a prova de Inglês

03 jan 2013

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 do Estratégia 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 is 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 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
enaglaucia@estrategiaconcursos.com.br enaglaucia@gmail.com