Detention? Halo, is it residence? You can apply for a temporary residence permit in Brazil. As for taxes, let me tell you specifically: Brazil is one of the countries with heavier taxes in South America. There are 58 types of taxes in Japan, which is much higher than that in the United States.

That’s twice as much as Mexico’s taxes.

When exporters visit Brazil for the first time, they often find that retail prices here are 3-5 times the CIF value, and they infer that operating profits in Brazil will be very high. However, once they practice, they realize that Brazil’s taxes are high and making money is not easy.

Taking import as an example, the cost of duty-paid shuttle for imported goods is usually 1.8-2 times the CIF price.

If you go to Brazil to set up a business, there are various taxes and fees. If you do not make careful accounting, the investment will often fail.

Brazil's taxation is extremely complex. It is divided administratively into three levels: federal tax, state tax (there are 44 types of state tax), and municipal tax. The payment proportions are 63.5%, 23.5%, and 13% respectively.

The government adopts a hierarchical approach to tax collection and management.

In addition, enterprises also have to pay various social expenses.

Federal taxes include income tax, industrial product tax, import tax, export tax, financial operations tax, temporary financial circulation tax, rural land tax, etc.; state government taxes include commodity circulation service tax, vehicle tax, inheritance and gift tax, etc.; municipal government taxes

Including social service tax, urban real estate tax, real estate transfer tax, etc.; social expenditures include corporate profit donations (taxes), social insurance funds, seniority security funds, social integration planning fees, social security fees, etc.

At present, the Brazilian government plans to reform the Brazilian tax system, simplify tax types, and adopt the principle of paying more taxes on higher incomes and less taxes on lower incomes.

The main types of taxes in Brazil: The main federal taxes are: A.

Income tax (Imposto de Renda) is divided into three types: corporate income tax, personal income tax and source income tax.

Corporate income tax (IRPJ); it is levied four times a year, with the deadlines being March 31, June 30, September 30 and December 31.

The corporate income tax rate is generally 15%, and a 10% surtax is required when income exceeds a certain level.

Personal Income Tax (IRPF): No income tax for monthly income below 900 reais; 15% for monthly income between 900 and 1,800 reais; 27.5% for monthly income above 1,800 reais.

Any commercial activities that can generate profits, such as the sale and purchase of houses, land, assets or interest income, etc., should deduct income tax from the commercial invoice or when the bank pays interest.

Income tax at source (IRRF): A tax levied on labor profits, capital gains from financial transactions, remittances of interest and commissions, advertising industry income, lottery profits, etc.

The tax rate and calculation basis vary.

The government audits income taxes once a year, so businesses or individuals must keep tax returns for five years.

B.

Industrial Products Tax (IPI): The average tax rate is 10%.

This tax is paid by industrial production enterprises. If it is imported goods, it is paid by the importer during customs clearance.

Industrial product taxes are progressive taxes.

C．

Import tax (II): According to different commodities, import tax rates are different.

The current average tax rate is 17%.

Generally, the tax rate for raw materials is very low or zero, such as refractory materials, which is 5%, and capital goods, which are also low, at 5%; daily consumer goods are generally around 20-30%.

D．

Export tax (IE): In order to encourage exports, the scope of export tax is extremely narrow.

E.

Financial Operations Tax (IOF): The tax rate is 2%.

This tax is levied on importers’ foreign exchange purchases, bank credit, insurance, securities transactions and other businesses.

F.

Provisional Financial Circulation Tax (CPMF, also known as check tax): The tax rate is 0.38%.

G．

Rural Land Tax (ITR): The tax rate varies between 0.03% and 20% depending on the land area and degree of use.

For example, for land with a utilization level of more than 5,000 hectares, the tax rate is 0.45%; if the utilization level is less than 30%, the tax rate is 20%.

State government taxes mainly include: A.

Commodity circulation services tax (ICMS is equivalent to value-added tax) is a progressive tax.

It is based on the total amount of commercial invoices. There are two tax rates in the country, 17% and 18%. The state of Sao Paulo is 18% (referring to the amount payable for intra-state transactions. If sold from this state to other states in Brazil, it can be based on

The tax reduction agreement between the same states is that if you sell to Brasilia and the northern states, you only need to pay 7%. If you sell to the central and southern states, you only need to pay 12% (other states have similar situations), and the other states are 17%.

%.

The taxes are paid to the state finance department, of which only 75% belongs to the state finance department and the remaining 25% belongs to the municipal finance department.

Exported goods are exempt from tax.

However, if the goods are imported, a portion of the tax will be withheld at the time of import (S?o Paulo state withholds 10%, Northeastern states withhold 5%), but the importer is allowed to deduct the tax when the goods are sold (some states allow

Imported products must be paid within 60 days after sale).

B.

Vehicle Tax (IPVA).

C．

Inheritance and gift tax (ITD) city government taxes mainly include: A.

Social Service Tax (ISSS), such as 1.5% of the payable income such as processing fees, maintenance fees, labor fees, etc. for customer processing.