| • More
productivity - to export implies the increase of the
production scale, that can be gotten by the use of the
idle capacity of the company and/or by the perfectioning
of its productive processes; the company will be able,
then, to diminish the cost of its products, becoming
more competitive, and increasing its edge of profit;
• Reduction of the tax burden:
- The company can compensate the collect of the internal
taxes, through exportation.
- The exported products do not suffer the incidence
from the Tax on Industrialized Products (IPI);
- The Tax on the Circulation of Merchandises and Services
(ICMS) does not happens on operations of exportation
of industrialized products, half-elaborated products,
primary products or rendering of services;
- In the determination of the taxable income of the
Contribution for Financing of Social Security (COFINS),
the decurrent prescriptions of the exportation are excluded;
- The decurrent prescriptions of the exportation are
also an exempt of the contribution for the Program of
Social Integration (PIS) and for the Program of Formation
of the Patrimony of the Public Server (PASEP);
- The Tax on Financial Operations (IOF) applied to the
entailed operations of exchange to the exportation of
goods and services has aliquot of zero.
Reduction of the internal sale dependence - the diversification
of markets (internal and external) provides the company
biggest security against the oscillations of the levels
of the internal demand;
• Increase of the innovative capacity - the exporting
companies tend to be more innovative than the not-exporters;
they are used to a bigger number of new processes of
manufacturing, adopting quality programs and developing
new products with bigger frequency;
• Perfectioning of human resources - the companies
whom they export if detached in the area of human resources:
they usually offer better wages and chances of training
its employees.
• Perfectioning of the industrial processes (improvement
in the quality and presentation of the product, for
example) and commercial (more necessary contract elaboration,
new managemental processes, etc.) - the company acquires
better conditions of internal and external competition;
• Image of the company - the character of the
"exporting company" is an important reference,
in the contacts of the company in Brazil and the exterior;
the image of the company is associated the external
markets, in general more demanding, with positive consequences
for its customers and suppliers.
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