O planejamento tributário visa projetar as atividades econômicas da empresa para conhecer as possíveis alternativas válidas dentro da legislação vigente, buscando, mediante uma análise detalhada, avaliá-las, adotando aquela que melhor se adequa, a fim de reduzir o montante dos tributos e identificar situações de risco na esfera federal, estadual e municipal.
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