Planejamento Tributário: análise das incidências tributárias sobre a compra e venda de medicamentos

Abstract

1. Introduction
This research aims to present the importance of tax planning, on the incidence of taxes on the purchase and sale of goods in a company opting for the national pharmaceutical sector and on the tax burden in Brazil.
Emphasis will be placed on tax planning in the company that opts for Simples Nacional. The company is part of the pharmaceutical sector and an analysis of tax incidence on the purchase and sale of goods will be carried out, thus tax planning will be applied to this company, determining whether tax planning is effective in this entity or not. However, it is important to highlight that tax planning must be carried out within the limits imposed by current tax rules, avoiding practices of tax evasion or abusive tax avoidance, which are illegal and can lead to tax incentives and even tax evasion or other illicit practices. .
Given the current situation that the entity finds itself in, the following problem stands out: Can tax planning contribute to reducing the tax burden on the purchase and sale of goods in a company opting for the simple national pharmaceutical sector?
In order to solve the problem, the following research hypothesis is highlighted: For the proposed project, the company is in its initial phase and its first advantage is the reduction in taxes, the company acquiring tax planning could have a reduction in the payment of undue taxes, and consequently the owner could be aware of the taxes he is paying.
As a result of the hypothesis raised, the general objective of this scientific research is proposed: Evaluate the best form of taxation in pharmaceutical companies opting for Simples Nacional, presenting and investigating legal alternatives for the incidence of taxes on the purchase and sale of products through the tax planning.
Since, for the proposed project, the company is in its initial phase of organization with almost 9 months of its inauguration date and its first advantage is the reduction in taxes, the company acquiring tax planning could have a reduction in the payment of undue taxes , and consequently the owner could be aware of the taxes he is paying.

2. Materials and methods
The research used data collection directly from the company chosen as the object of study and bibliographical research, encompassing the works of authors in the field of research. As this is an analysis of tax incidence, the approach used is qualitative, as this method involves analysis of descriptive data, as this research was developed based on information from the company's own system, purchase invoices and monitoring of outgoing payments. goods. As for the method, the deductive method was used, as, from the preparation of the tax planning project, it deduces whether the company will have a reduction in its tax burden.
Data collection at the chosen company includes the application of specific techniques, on-site observations and analysis of internal documents, allowing us to obtain detailed and contextualized information for the research. This direct approach enabled an in-depth understanding of the studied scenario and the obtaining of relevant data.
Furthermore, bibliographical research was carried out with the aim of theoretically supporting the entirety of this research. Works by renowned authors and their significant contributions to the field of research were analyzed, incorporating their ideas and theories into our critical analysis. Therefore, the combination of these methodological approaches provided a solid basis for the construction of this article, allowing us to present a comprehensive and well-founded analysis of the proposed topic.

3. Results and Discussions
The purpose of all tax planning is to reduce the tax burden, reaching a real or due value, since the variables in tax legislation make the probability of error in interpretation high. (FARIA, 2016 p. 3).
Tax planning is a way of creating a set of strategies, actions and studies to legally reduce a company's tax burden.
It must be structured by an accountant, as these professionals evaluate the company's characteristics and guide decisions about taxes and duties. (MEZZAROBA,2019).
To maintain the company's competitiveness, it is essential to know the taxes applicable to the activity and seek safe and legal solutions to reduce the tax burden. (CREPALDI, 2023 p. 38).
Over the last 4 months, the company has seen an increase in sales and the number of customers, with the pharmacy gaining a name for itself in the neighborhood and gaining new customers. The owner says he is happy with the company's results so far, after 8/9 months of opening the company begins to show the expected profits and has everything it needs to win over more consumers.
During visits to the company, analyzes of tax documents, such as invoices, were carried out in order to identify and categorize the types of goods or products in question. The company in question falls under the Simples Nacional tax regime. Furthermore, the analysis mainly focuses on examining specific products, such as perfumery items and controlled and ethical medicines, which are often subject to differentiated taxation.

Some purchase invoices were analyzed and some perfumery products were detected with different rates from the others, such as the 200 ml hyaluronic conditioner and the entire line of hair dye where the ICMS rate for both is 25%, while the majority is 17.5%, for example, the line of absorbents that the company sells, where the rate is 17.5%. Some medicines were also found that are not classified in the ICMS-exempt category, such as Colidis Gotas 5ml used for colic in children, with a tax rate of 17.5%.
With this in mind, the objective is to organize these products at a different rate and create tax planning through these products, so that if there is a difference in tax payments, there is also an improvement in the pricing and sales of these products.
The main objective of this analysis is to create a comprehensive tax plan for the company. This involves reviewing the company's current tax practices in order to determine whether taxes are being paid accurately and efficiently. Looking for and analyzing opportunities to optimize the company's tax burden, whether through the application of tax incentives, the review of tax rates or the exploration of other available legal mechanisms.
The research suggested that the company should pay attention to future merchandise purchases to ensure that the products are correctly defined according to the National Code of Economic Activities (CNAE) related to the pharmaceutical sector. The correct classification can influence Simples Nacional and thus the correct tax rates for the regime can be applied.
The relevance of tax planning is highlighted as an effective means of managing the company's financial resources, optimizing the taxes paid and, thus, increasing the profitability of the business. It will be observed how the pharmacy, after adopting tax planning strategies, will see an improvement in its competitiveness in the market, thus investing in growth and creating a more favorable environment in the neighborhood where it is located, adapting to prices and the future customers that will be reached. 

4. Final considerations
Many entrepreneurs add business failure to the large tax burden they pay, and planning for the consolidation of these companies in the market is extremely important. Both small and large companies are subject to the same taxes, which often harms smaller companies, due to preventing them from becoming more modern and consequently more competitive and productive, generating an increase in informal enterprises, but the tax burden is not the only aggravating factor in the business process, the lack or poor implementation of planning can culminate in failure .
Based on the research carried out and taking into account the in-depth study on the proposed subject, it is concluded that tax planning can indeed contribute to reducing the tax burden on the purchase and sale of goods in a company opting for Simples Nacional in the pharmaceutical sector. The Simples Nacional regime is a simplified tax regime that includes several taxes in a single payment guide, but even so, there are strategies that can be applied to optimize the tax burden that must be adopted by the company owner.
The outcome of this research concluded that choosing the best form of taxation for a pharmaceutical company opting for Simples Nacional involves considering the specific rates and rules of this regime, as well as exploring legal alternatives to improve the tax burden on the purchase and sale of products.
The work highlighted the importance of keeping up to date and seeking professional guidance to ensure that tax planning is carried out ethically and within legal limits to avoid tax avoidance.
In conclusion, tax planning in the pharmaceutical sector is an essential tool for the survival and success of this company. By combining knowledge of tax and regulatory laws with an ethical approach, the business owner can face the industry's financial and regulatory challenges more effectively. deadline and the ability to continue supplying essential products for the public health of the neighborhood and expanded its sales throughout the city of Ji-Paraná.