EXEMPLO:
(A) QTDE DE PECAS……………………………………………………….: 280
(B) PRECO UNITARIO…………………………………………………….: 2,88
(C) TOTAL DO PRODUTO………………………………………………..: 280(A) * 2,88(B) = 806,40
(D) % ICMS SAIDA…………………………………………………………: 7,00%
(E) VALOR ICMS(7%)…………………………………………………….: 806,40(C) * 7,00%(D) = 56,45
(F) CFOP……………………………………………………………………….: 6404
(G) CST…………………………………………………………………………: 010
(H) IVA…………………………………………………………………………: 52,39%
(I) BASE CALCULO ICMS ST…………………………………………..: 806,40(C) * 52,39%(H) + 806,40(C) = 1.228,87
(J) % ICMS ST………………………………………………………………: 18,00%(CONSUMIDOR FINAL)
(K) VALOR ICMS ST(SE DEVIDO FOSSE)………………………..: 1.228,87(I) X 18,00%(J) = 221,20
(L) VALOR ICMS ST REAL (DESCONTAR O VR.ICMS(E)…..: 221,20(K) – 56,45(E) = 164,75
RESUMO
| QTDE(A) | PR.UNIT.(B) | TOT.PROD(C) | BASE CALC ICMS(C) | %ICMS(D) | VR.ICMS(E) | B.CALC ICMS-ST(I) | %ICMS-ST(J) | VR.ICMS-ST(L) |
| 280 | 2,88 | 806,40 | 806,40 | 7,00 | 56,45 | 1.228,87 | 18,00 | 164,75 |