Micro Empreendedor Individual

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Palavras- chave: informalidade, MEI, legalidade, cuidados, empreendimento.

ABSTRACT

A Single Micro Businessman it’s a person who is formalized, working on their own, may have only one employee, having monthly gross sales up to R $ 60,000.00, and also have various rights and duties, such as any other entrepreneur. The most practical way to get legal benefits that encourage the formalization of an entrepreneur as: paying nothing in the inscription of formalization, get your own CNPJ, issue invoices, pay lower taxes with the billet (DAS), have more discounts credit and financing, among many others. But should not forget the responsibilities, such as paying all rights to employees, take care of the documentation, control spending and sales, pay taxes on time, declare the gain throughout the year, keep receipts, etc..

The government created the Complementary Law No. 128 of 19/12/2008, giving all these special conditions to remove millions of people seeking better conditions of work and life, called "informality". Thus bringing benefits to the population (giving chances formal jobs), to the government (taxes generated by controlling the "close" business and giving opportunity for growth to stabilize the country's economy) and also people legalized (contributing to their independence and increasing expectations of improvement).

By analyzing information from research in Pirassununga, we found that it has been a big decrease in business that there was the informality, there are still many people in town who do not even know the situation of a MEI in Brazil. And so the number of people who wish to become independent owners of an enterprise itself (and legal by the law), government agencies and Sebrae should encourage, inform and enhance the knowledge and skills of many inhabitants from the city.

Keywords: informality, MEI, legality, care, development.

SUMÁRIO

LISTA DE ABREVIAÇÕES E SIGLAS....................................................................10

1-INTRODUÇÃO.....................................................................................................12

1.1-Justificativa...............................................................................................13

1.2-Problema..................................................................................................13

1.3-Objetivo Geral...........................................................................................13

1.4-Objetivo Específico...................................................................................13

1.5-Metodologia..............................................................................................13

2-HISTORICO.........................................................................................................14

3-MICROEMPREENDEDOR INDIVIDUAL.............................................................15

3.1-O que é MEI?...........................................................................................15

3.2-Outros Tipos de Empresas......................................................................16

3.3-Quem Pode Ser MEI?..............................................................................16

4-VANTAGENS E DESVANTAGENS....................................................................17

5- ONDE E COMO SE FORMALIZAR...................................................................19

6-CONCEITO DE SIMPLES NACIONAL...............................................................19

6.1-Simei........................................................................................................20

7-OBRIGAÇÕES E RESPONSABILIDADES DO MEI...........................................20

7.1-Cuidados.................................................................................................21

8-IMPOSTOS E BUROCRACIAS..........................................................................23

9-CANCELAMENTO OU EVOLUÇÃO PARA ME.................................................25

10-EXEMPLO DE MEI...........................................................................................26

11-SITUAÇÃO DO MEI NO PAÍS..........................................................................27

12-PESQUISA DE CAMPO...................................................................................30

13-CONCLUSÃO...................................................................................................32

14-BIBLIOGRAFIA.................................................................................................33

Anexos I, II e III......................................................................................................35

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LISTA DE ABREVIAÇÕES E SIGLAS

ACSP: Associação Comercial de São Paulo

CAGED: Cadastro Geral de Empregados e Desempregados

COFINS: Contribuição Social para Financiamento da Seguridade Social

CNPJ: Cadastro Nacional de Pessoas Jurídicas

CPF: Cadastro de Pessoa Física

CSLL: Contribuição Social sobre o Lucro Líquido

DAS: Documento de Arrecadação Simplificada

DASN: Declaração Anual do Simples Nacional