From: <Salvo pelo Microsoft Internet Explorer 7>
Subject: =?iso-8859-1?Q?Mat=E9rias_de_Interesse_dos_Micro_e_Pequenos_Empres=E1rios?=
	=?iso-8859-1?Q?_-_M_&_M_FLASH_n=BA_542_de_31/01/2011?=
Date: Fri, 28 Jan 2011 15:59:19 -0200
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Interesse dos Micro e Pequenos Empres=E1rios - M & M FLASH n=BA 542 de =
31/01/2011</TITLE>
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border=3D1>
  <TBODY>
  <TR>
    <TD vAlign=3Dtop align=3Dleft width=3D414 bgColor=3D#ffffff =
height=3D204>
      <P align=3Dcenter><FONT face=3DArial color=3D#000000 =
size=3D3><B>Informativo=20
      Eletr=F4nico M &amp; M Flash</B></FONT>
      <P align=3Dcenter><IMG height=3D68 src=3D"" width=3D414 =
border=3D0><BR>&nbsp;
      <P align=3Dcenter>&nbsp;
      <P align=3Dcenter><B><FONT face=3DArial color=3D#000000 =
size=3D2>Edi=E7=E3o n=BA 542 -=20
      31/01 a 06/02/2011<BR></FONT></B></P></TD>
    <TD borderColor=3D#ffffff borderColorLight=3D#ffffff width=3D315 =
bgColor=3D#ffffff=20
    borderColorDark=3D#ffffff height=3D204>
      <P align=3Dleft><B><FONT face=3DArial color=3D#008000=20
      size=3D2>Destaques:&nbsp;&nbsp;&nbsp; </FONT></B></P>
      <TABLE borderColor=3D#ffffff height=3D155 =
borderColorDark=3D#ffffff width=3D"91%"=20
      bgColor=3D#ffffff borderColorLight=3D#ffffff border=3D1>
        <TBODY>
        <TR>
          <TD borderColor=3D#ffffff borderColorLight=3D#ffffff =
align=3Djustify=20
          width=3D"100%" bgColor=3D#ffffff borderColorDark=3D#ffffff =
height=3D149>
            <P style=3D"MARGIN-TOP: 0px"><B><FONT face=3DArial =
color=3D#000000=20
            size=3D1>-Seguro-Desemprego - Tabela para C=E1lculo do =
Benef=EDcio=20
            </FONT></B></P>
            <P style=3D"MARGIN-TOP: 0px"><B><FONT face=3DArial =
color=3D#000000=20
            size=3D1>-Empresas t=EAm acompanhamento diferenciado pela=20
            fiscaliza=E7=E3o&nbsp; </FONT></B></P>
            <P style=3D"MARGIN-TOP: 0px"><B><FONT face=3DArial =
color=3D#000000=20
            size=3D1>-Lei do Aprendiz - Parcerias com ONGs =
</FONT></B></P>
            <P style=3D"MARGIN-TOP: 0px"><B><FONT face=3DArial =
color=3D#000000=20
            size=3D1>-Simples Nacional o Pr=EAmio Tributa=E7=E3o e =
Empreendedorismo=20
            </FONT></B></P>
            <P style=3D"MARGIN-TOP: 0px"><B><FONT face=3DArial =
color=3D#000000=20
            size=3D1>-Benef=EDcios Fiscais para Fornecedores e demais =
envolvidos com=20
            a Copa do Mundo =
</FONT></B></P></TD></TR></TBODY></TABLE></TD></TR>
  <TR>
    <TD style=3D"BORDER-RIGHT: #c0c0c0 1px solid" vAlign=3Dtop =
align=3Dmiddle=20
    width=3D414 height=3D1763>
      <CENTER>
      <TABLE borderColor=3D#008000 cellSpacing=3D0 =
borderColorDark=3D#008000=20
      width=3D"102%" bgColor=3D#ccffcc borderColorLight=3D#ccffcc =
border=3D1>
        <TBODY>
        <TR>
          <TD vAlign=3Dcenter align=3Dmiddle width=3D"100%" =
bgColor=3D#ccffcc>
            <P align=3Dcenter><B><FONT face=3D"Albertus Medium" =
color=3D#000000=20
            size=3D2>=C1rea=20
      =
Fiscal/Tribut=E1ria</FONT></B></P></TD></TR></TBODY></TABLE></CENTER>
      <UL type=3Dsquare>
        <LI>
        <P align=3Dleft><B><FONT face=3DArial color=3D#000000 =
size=3D2>Benef=EDcios=20
        Fiscais para Fornecedores e demais envolvidos com a Copa do =
Mundo=20
        <BR></FONT></B><FONT face=3D"Albertus Medium" size=3D1><U><A=20
        =
href=3D"http://www.mmcontabilidade.com.br/Materia.aspx?id=3D8548">http://=
www.mmcontabilidade.com.br/Materia.aspx?id=3D8548</A></U></FONT><BR>&nbsp=
;=20
        </P>
        <LI>
        <P align=3Dleft><B><FONT face=3DArial color=3D#000000 =
size=3D2>Empresas t=EAm=20
        acompanhamento diferenciado pela =
fiscaliza=E7=E3o<BR></FONT></B><FONT=20
        face=3D"Albertus Medium" size=3D1><U><A=20
        =
href=3D"http://www.mmcontabilidade.com.br/Materia.aspx?id=3D8546">http://=
www.mmcontabilidade.com.br/Materia.aspx?id=3D8546</A></U></FONT><BR>&nbsp=
;=20
        </P>
        <LI>
        <P align=3Dleft><B><FONT face=3DArial color=3D#000000 =
size=3D2>Simples Nacional=20
        <BR>&nbsp;</FONT></B><FONT face=3D"Albertus Medium" =
size=3D1><U><A=20
        =
href=3D"http://www.mmcontabilidade.com.br/Materia.aspx?id=3D4852">http://=
www.mmcontabilidade.com.br/Materia.aspx?id=3D4852</A></U></FONT><BR>&nbsp=
;=20
        </P>
        <LI>
        <P align=3Dleft><B><FONT face=3DArial color=3D#000000 =
size=3D2>IRPJ Lucro=20
        Presumido <BR></FONT></B><FONT face=3D"Albertus Medium" =
size=3D1><U><A=20
        =
href=3D"http://www.mmcontabilidade.com.br/Materia.aspx?id=3D8158">http://=
www.mmcontabilidade.com.br/Materia.aspx?id=3D8158</A></U></FONT>=20
        </P></LI></UL>
      <TABLE borderColor=3D#008000 cellSpacing=3D0 =
borderColorDark=3D#008000=20
      width=3D"102%" bgColor=3D#ccffcc borderColorLight=3D#ccffcc =
border=3D1>
        <TBODY>
        <TR>
          <TD vAlign=3Dcenter align=3Dmiddle width=3D"100%" =
bgColor=3D#ccffcc>
            <P align=3Dcenter><B><FONT face=3D"Albertus Medium" =
color=3D#000000=20
            size=3D2>=C1rea Trabalhista/Previdenci=E1ria=20
      </FONT></B></P></TD></TR></TBODY></TABLE>
      <UL type=3Dsquare>
        <LI>
        <P align=3Dleft><B><FONT face=3DArial color=3D#000000 =
size=3D2>Seguro-Desemprego=20
        - Tabela Para C=E1lculo do Benef=EDcio <BR></FONT></B><FONT=20
        face=3D"Albertus Medium" size=3D1><U><A=20
        =
href=3D"http://www.mmcontabilidade.com.br/Materia.aspx?id=3D8521">http://=
www.mmcontabilidade.com.br/Materia.aspx?id=3D8521</A></U></FONT><BR>&nbsp=
;=20
        </P>
        <LI>
        <P align=3Dleft><B><FONT face=3DArial color=3D#000000 =
size=3D2>Lei do Aprendiz -=20
        Parcerias com ONGs<BR></FONT></B><FONT face=3D"Albertus Medium"=20
        size=3D1><U><A=20
        =
href=3D"http://www.mmcontabilidade.com.br/Materia.aspx?id=3D8512">http://=
www.mmcontabilidade.com.br/Materia.aspx?id=3D8512</A></U></FONT><BR>&nbsp=
;=20
        </P>
        <LI>
        <P align=3Dleft><B><FONT face=3DArial color=3D#000000 =
size=3D2>Demiss=F5es=20
        <BR></FONT></B><FONT face=3D"Albertus Medium" size=3D1><U><A=20
        =
href=3D"http://www.mmcontabilidade.com.br/Materia.aspx?id=3D8560">http://=
www.mmcontabilidade.com.br/Materia.aspx?id=3D8560</A></U></FONT><BR>&nbsp=
;=20
        </P>
        <LI>
        <P align=3Dleft><B><FONT face=3DArial color=3D#000000 =
size=3D2>Sistema de=20
        Registro de Ponto Eletr=F4nico<BR></FONT></B><FONT =
face=3D"Albertus Medium"=20
        size=3D1><U><A=20
        =
href=3D"http://www.mmcontabilidade.com.br/Materia.aspx?id=3D8336">http://=
www.mmcontabilidade.com.br/Materia.aspx?id=3D8336</A></U></FONT>=20
        </P></LI></UL>
      <UL type=3Dsquare>
        <LI>
        <P align=3Dleft><B><FONT face=3DArial color=3D#000000 =
size=3D2>HomologNet=20
        <BR></FONT></B><FONT face=3D"Albertus Medium" size=3D1><U><A=20
        =
href=3D"http://www.mmcontabilidade.com.br/Materia.aspx?id=3D8269">http://=
www.mmcontabilidade.com.br/Materia.aspx?id=3D8269</A></U></FONT>=20
        </P></LI></UL>
      <TABLE borderColor=3D#008000 cellSpacing=3D0 =
borderColorDark=3D#008000=20
      width=3D"102%" bgColor=3D#ccffcc borderColorLight=3D#ccffcc =
border=3D1>
        <TBODY>
        <TR>
          <TD vAlign=3Dcenter align=3Dmiddle width=3D"100%" =
bgColor=3D#ccffcc>
            <P align=3Dcenter><B><FONT face=3D"Albertus Medium" =
color=3D#000000=20
            size=3D2>=C1rea Cont=E1bil =
</FONT></B></P></TD></TR></TBODY></TABLE>
      <UL type=3Dsquare>
        <LI>
        <P align=3Dleft><B><FONT face=3DArial color=3D#000000 =
size=3D2>Venda para=20
        entrega futura </FONT></B><FONT face=3DArial color=3D#000000=20
        size=3D2><B><BR></B></FONT><U><FONT face=3D"Albertus Medium" =
color=3D#000000=20
        size=3D1><A=20
        =
href=3D"http://www.mmcontabilidade.com.br/Materia.aspx?id=3D8511">http://=
www.mmcontabilidade.com.br/Materia.aspx?id=3D8511</A></FONT></U>=20
        </P></LI></UL>
      <TABLE borderColor=3D#008000 cellSpacing=3D0 =
borderColorDark=3D#008000=20
      width=3D"102%" bgColor=3D#ccffcc borderColorLight=3D#ccffcc =
border=3D1>
        <TBODY>
        <TR>
          <TD vAlign=3Dcenter align=3Dmiddle width=3D"100%" =
bgColor=3D#ccffcc>
            <P align=3Dcenter><B><FONT face=3D"Albertus Medium" =
color=3D#000000=20
            size=3D2>Outras =C1reas =
</FONT></B></P></TD></TR></TBODY></TABLE>
      <UL type=3Dsquare>
        <LI>
        <P align=3Dleft><FONT face=3DArial color=3D#000000 =
size=3D2><B>DMED: Institu=EDdo=20
        o c=F3digo de receita para recolhimento da multa por entrega em =
atraso da=20
        declara=E7=E3o<BR></B></FONT><U><FONT face=3D"Albertus Medium" =
color=3D#000000=20
        size=3D1><A=20
        =
href=3D"http://www.mmcontabilidade.com.br/Materia.aspx?id=3D8553">http://=
www.mmcontabilidade.com.br/Materia.aspx?id=3D8553</A></FONT></U><BR>&nbsp=
;=20
        </P>
        <LI>
        <P align=3Dleft><B><FONT face=3DArial color=3D#000000 =
size=3D2>Cartilha do=20
        Consumidor <BR></FONT></B><FONT face=3D"Albertus Medium" =
size=3D1><U><A=20
        =
href=3D"http://www.mmcontabilidade.com.br/Materia.aspx?id=3D8284">http://=
www.mmcontabilidade.com.br/Materia.aspx?id=3D8284</A></U></FONT>=20
        </P></LI></UL>
      <TABLE borderColor=3D#008000 cellSpacing=3D0 =
borderColorDark=3D#008000=20
      width=3D"102%" bgColor=3D#ccffcc borderColorLight=3D#ccffcc =
border=3D1>
        <TBODY>
        <TR>
          <TD vAlign=3Dcenter align=3Dmiddle width=3D"100%" =
bgColor=3D#ccffcc>
            <P align=3Dcenter><B><FONT face=3D"Albertus Medium" =
color=3D#000000=20
            size=3D2>S=E9rie Simples Nacional =
</FONT></B></P></TD></TR></TBODY></TABLE>
      <UL type=3Dsquare>
        <LI>
        <P align=3Dleft><B><FONT face=3DArial color=3D#000000 size=3D2>O =
Simples=20
        Nacional o Pr=EAmio Tributa=E7=E3o e =
Empreendedorismo</FONT></B><FONT=20
        face=3DArial color=3D#000000 size=3D2><B><BR></B></FONT><U><FONT =

        face=3D"Albertus Medium" color=3D#000000 size=3D1><A=20
        =
href=3D"http://www.mmcontabilidade.com.br/Materia.aspx?id=3D8509">http://=
www.mmcontabilidade.com.br/Materia.aspx?id=3D8509</A></FONT></U>=20
        </P></LI></UL>
      <TABLE borderColor=3D#008000 cellSpacing=3D0 =
borderColorDark=3D#008000=20
      width=3D"102%" bgColor=3D#ccffcc borderColorLight=3D#ccffcc =
border=3D1>
        <TBODY>
        <TR>
          <TD vAlign=3Dcenter align=3Dmiddle width=3D"100%" =
bgColor=3D#ccffcc>
            <P align=3Dcenter><B><FONT face=3D"Albertus Medium" =
color=3D#000000=20
            size=3D2>S=E9rie Cartilha do=20
      Consumidor</FONT></B></P></TD></TR></TBODY></TABLE>
      <UL type=3Dsquare>
        <LI>
        <P align=3Dleft><FONT face=3DArial color=3D#000000 =
size=3D2><B>Garantia=20
        <BR></B></FONT><U><FONT face=3D"Albertus Medium" color=3D#000000 =
size=3D1><A=20
        =
href=3D"http://www.mmcontabilidade.com.br/Materia.aspx?id=3D8544">http://=
www.mmcontabilidade.com.br/Materia.aspx?id=3D8544</A></FONT></U>=20
        </P></LI></UL>
      <TABLE borderColor=3D#008000 cellSpacing=3D0 =
borderColorDark=3D#008000=20
      width=3D"102%" bgColor=3D#ccffcc borderColorLight=3D#ccffcc =
border=3D1>
        <TBODY>
        <TR>
          <TD vAlign=3Dcenter align=3Dmiddle width=3D"100%" =
bgColor=3D#ccffcc>
            <P align=3Dcenter><B><FONT face=3D"Albertus Medium" =
color=3D#000000=20
            size=3D2>S=E9rie =
HomologNet</FONT></B></P></TD></TR></TBODY></TABLE>
      <UL type=3Dsquare>
        <LI>
        <P align=3Dleft><B><FONT face=3DArial color=3D#000000 size=3D2>A =
Forma da=20
        remunera=E7=E3o do m=EAs de afastamento =E9 a mesma da =
remunera=E7=E3o dos meses=20
        anteriores? </FONT></B><FONT face=3DArial color=3D#000000=20
        size=3D2><B><BR></B></FONT><U><FONT face=3D"Albertus Medium" =
color=3D#000000=20
        size=3D1><A=20
        =
href=3D"http://www.mmcontabilidade.com.br/Materia.aspx?id=3D8558">http://=
www.mmcontabilidade.com.br/Materia.aspx?id=3D8558</A></FONT></U>=20
        </P></LI></UL>
      <TABLE borderColor=3D#008000 cellSpacing=3D0 =
borderColorDark=3D#008000=20
      width=3D"102%" bgColor=3D#ccffcc borderColorLight=3D#ccffcc =
border=3D1>
        <TBODY>
        <TR>
          <TD vAlign=3Dcenter align=3Dmiddle width=3D"100%" =
bgColor=3D#ccffcc>
            <P align=3Dcenter><B><FONT face=3D"Albertus Medium" =
color=3D#000000=20
            size=3D2>S=E9rie Sistema de Registro de Ponto Eletr=F4nico - =
SREP=20
            </FONT></B></P></TD></TR></TBODY></TABLE>
      <UL type=3Dsquare>
        <LI>
        <P align=3Dleft><B><FONT face=3DArial color=3D#000000 =
size=3D2>Quais as=20
        consequ=EAncias para quem tiver um sistema de ponto eletr=F4nico =
n=E3o=20
        adequado =E0s normas no MTE?</FONT></B><FONT face=3DArial =
color=3D#000000=20
        size=3D2><B><BR></B></FONT><U><FONT face=3D"Albertus Medium" =
color=3D#000000=20
        size=3D1><A=20
        =
href=3D"http://www.mmcontabilidade.com.br/Materia.aspx?id=3D8559">http://=
www.mmcontabilidade.com.br/Materia.aspx?id=3D8559</A></FONT></U>=20
        </P></LI></UL>
      <TABLE borderColor=3D#008000 cellSpacing=3D0 =
borderColorDark=3D#008000=20
      width=3D"102%" bgColor=3D#ccffcc borderColorLight=3D#ccffcc =
border=3D1>
        <TBODY>
        <TR>
          <TD vAlign=3Dcenter align=3Dmiddle width=3D"100%" =
bgColor=3D#ccffcc>
            <P align=3Dcenter><B><FONT face=3D"Albertus Medium" =
color=3D#000000=20
            size=3D2>S=E9rie Imposto de Renda Pessoa F=EDsica=20
        </FONT></B></P></TD></TR></TBODY></TABLE>
      <UL type=3Dsquare>
        <LI>
        <P align=3Dleft><B><FONT face=3DArial color=3D#000000 =
size=3D2>Da Retifica=E7=E3o=20
        </FONT></B><FONT face=3DArial color=3D#000000=20
        size=3D2><B><BR></B></FONT><U><FONT face=3D"Albertus Medium" =
color=3D#000000=20
        size=3D1><A=20
        =
href=3D"http://www.mmcontabilidade.com.br/Materia.aspx?id=3D8545">http://=
www.mmcontabilidade.com.br/Materia.aspx?id=3D8545</A></FONT></U>=20
        </P></LI></UL>
      <CENTER>
      <TABLE borderColor=3D#008000 cellSpacing=3D0 =
borderColorDark=3D#008000=20
      width=3D"102%" bgColor=3D#ccffcc borderColorLight=3D#ccffcc =
border=3D1>
        <TBODY>
        <TR>
          <TD vAlign=3Dcenter align=3Dmiddle width=3D"100%" =
bgColor=3D#ccffcc>
            <P align=3Dcenter><B><FONT face=3D"Albertus Medium" =
color=3D#000000=20
            =
size=3D2>Artigos</FONT></B></P></TD></TR></TBODY></TABLE></CENTER>
      <UL type=3Dsquare>
        <LI>
        <P align=3Dleft><B><FONT face=3DArial color=3D#000000 =
size=3D2>Nova ideologia e=20
        mudan=E7as globais, por Nei Rafael Filho<BR></FONT></B><U><FONT=20
        face=3D"Albertus Medium" color=3D#000000 size=3D1><A=20
        =
href=3D"http://www.mmcontabilidade.com.br/Materia.aspx?id=3D8538">http://=
www.mmcontabilidade.com.br/Materia.aspx?id=3D8538</A></FONT></U><BR>&nbsp=
;=20
        </P>
        <LI>
        <P align=3Dleft><FONT face=3DArial color=3D#000000 =
size=3D2><B>Mais 10!, por=20
        Maria Berenice Dias<BR></B></FONT><U><FONT face=3D"Albertus =
Medium"=20
        size=3D1><A=20
        =
href=3D"http://www.mmcontabilidade.com.br/Materia.aspx?id=3D8539">http://=
www.mmcontabilidade.com.br/Materia.aspx?id=3D8539</A></FONT></U><BR>&nbsp=
;=20
        </P>
        <LI>
        <P align=3Dleft><B><FONT face=3DArial color=3D#000000 =
size=3D2>Aten=E7=E3o com a=20
        previd=EAncia, por Eduardo Pocetti<BR></FONT></B><U><FONT=20
        face=3D"Albertus Medium" size=3D1><A=20
        =
href=3D"http://www.mmcontabilidade.com.br/Materia.aspx?id=3D8541">http://=
www.mmcontabilidade.com.br/Materia.aspx?id=3D8541</A></FONT><BR>&nbsp;</U=
>=20
        </P>
        <LI>
        <P align=3Dleft><B><FONT face=3DArial color=3D#000000 =
size=3D2>Acidente de=20
        consumo: um inimigo oculto, por Fabiano Marques de=20
        Paula<BR></FONT></B><FONT face=3D"Albertus Medium" =
size=3D1><U><A=20
        =
href=3D"http://www.mmcontabilidade.com.br/Materia.aspx?id=3D8542">http://=
www.mmcontabilidade.com.br/Materia.aspx?id=3D8542</A></U></FONT><BR>&nbsp=
;=20
        </P>
        <LI>
        <P align=3Dleft><B><FONT face=3DArial color=3D#000000 =
size=3D2>=C9 o Ver=E3o? Sim, =C9=20
        o Ver=E3o..., por David Iasnogrodski</FONT></B><FONT =
face=3DArial=20
        color=3D#000000 size=3D2><B><BR></B></FONT><U><FONT =
face=3D"Albertus Medium"=20
        color=3D#000000 size=3D1><A=20
        =
href=3D"http://www.mmcontabilidade.com.br/Materia.aspx?id=3D8543">http://=
www.mmcontabilidade.com.br/Materia.aspx?id=3D8543</A></FONT></U><BR>&nbsp=
;=20
        </P>
        <LI>
        <P align=3Dleft><FONT face=3DArial color=3D#000000 =
size=3D2><B>Para ler em seu=20
        anivers=E1rio, por Marcos Hans<BR></B></FONT><U><FONT=20
        face=3D"Albertus Medium" color=3D#000000 size=3D1><A=20
        =
href=3D"http://www.mmcontabilidade.com.br/Materia.aspx?id=3D8556">http://=
www.mmcontabilidade.com.br/Materia.aspx?id=3D8556</A></FONT></U><BR>&nbsp=
;=20
        </P>
        <LI>
        <P align=3Dleft><B><FONT face=3DArial color=3D#000000 size=3D2>A =
empresa=20
        arrogante, por Luiz Marins</FONT></B><FONT face=3DArial =
color=3D#000000=20
        size=3D2><B><BR></B></FONT><U><FONT face=3D"Albertus Medium" =
color=3D#000000=20
        size=3D1><A=20
        =
href=3D"http://www.mmcontabilidade.com.br/Materia.aspx?id=3D8557">http://=
www.mmcontabilidade.com.br/Materia.aspx?id=3D8557</A></FONT></U>=20
        </P></LI></UL>
      <CENTER>
      <TABLE borderColor=3D#008000 cellSpacing=3D0 =
borderColorDark=3D#008000=20
      width=3D"102%" bgColor=3D#ccffcc borderColorLight=3D#ccffcc =
border=3D1>
        <TBODY>
        <TR>
          <TD vAlign=3Dcenter align=3Dmiddle width=3D"100%" =
bgColor=3D#ccffcc>
            <P align=3Dcenter><B><FONT face=3DAlbertus color=3D#000000=20
            size=3D2>Dicion=E1rio=20
      Empresarial:</FONT></B></P></TD></TR></TBODY></TABLE></CENTER>
      <UL type=3Dsquare>
        <LI class=3DMsoNormal=20
        style=3D"MARGIN-BOTTOM: 12pt; TEXT-ALIGN: justify; =
mso-margin-top-alt: auto; mso-list: l0 level1 lfo1; tab-stops: list =
36.0pt"><FONT=20
        color=3D#000000 size=3D2><B>DIVIDENDO </B></FONT>- <FONT =
color=3D#000000=20
        size=3D1>Distribui=E7=E3o aos acionistas de resultado em =
dinheiro, em=20
        propor=E7=E3o =E0 quantidade de a=E7=F5es possu=EDdas e com =
recursos oriundos dos=20
        lucros gerados pela empresa em um determinado per=EDodo. Pela =
lei das AS=20
        dever=E1 ser distribu=EDdo um dividendo m=EDnimo de 25% do lucro =
l=EDquido=20
        apurado em cada exerc=EDcio social.</FONT><FONT color=3D#000000=20
        size=3D2><BR></FONT><FONT color=3D#000000 size=3D1><A=20
        =
href=3D"http://www.mmcontabilidade.com.br/dicionario/default.asp?letra=3D=
D">http://www.mmcontabilidade.com.br/dicionario/default.asp?letra=3DD</A>=
</FONT>=20
        </LI></UL><o:p>
      <DIV align=3Dcenter>
      <CENTER>
      <TABLE borderColor=3D#008000 cellSpacing=3D0 =
borderColorDark=3D#008000=20
      width=3D"102%" bgColor=3D#ccffcc borderColorLight=3D#ccffcc =
border=3D1>
        <TBODY>
        <TR>
          <TD vAlign=3Dcenter align=3Dmiddle width=3D"100%" =
bgColor=3D#ccffcc>
            <P align=3Dcenter><B><FONT face=3D"Albertus Medium" =
color=3D#000000=20
            size=3D2>Lembretes=20
      =
Importantes:</FONT></B></P></TD></TR></TBODY></TABLE></CENTER></DIV>
      <UL type=3Dsquare>
        <LI>
        <P class=3DMsoNormal align=3Djustify><STRONG =
style=3D"FONT-WEIGHT: 400"><FONT=20
        color=3D#000000><SPAN style=3D"FONT-SIZE: 8pt; FONT-FAMILY: =
Arial">Empresas=20
        inativas dever=E3o entregar a DSPJ at=E9 31/3/2011. Saiba mais =
<A=20
        =
href=3D"http://www.mmcontabilidade.com.br/Materia.aspx?id=3D8472">aqui</A=
></SPAN></FONT></STRONG><BR>&nbsp;=20
        </P>
        <LI>
        <P class=3DMsoNormal align=3Djustify><STRONG =
style=3D"FONT-WEIGHT: 400"><FONT=20
        color=3D#000000><SPAN style=3D"FONT-SIZE: 8pt; FONT-FAMILY: =
Arial">Todas as=20
        empresas dever=E3o pagar a Contribui=E7=E3o Sindical at=E9 =
31/1/2011. Saiba mais=20
        <A=20
        =
href=3D"http://www.mmcontabilidade.com.br/Materia.aspx?id=3D8409">aqui</A=
>&nbsp;&nbsp;&nbsp;=20
        </SPAN></FONT></STRONG></P></LI></UL>
      <DIV align=3Dcenter>
      <CENTER>
      <TABLE borderColor=3D#008000 cellSpacing=3D0 =
borderColorDark=3D#008000=20
      width=3D"102%" bgColor=3D#ccffcc borderColorLight=3D#ccffcc =
border=3D1>
        <TBODY>
        <TR>
          <TD vAlign=3Dcenter align=3Dmiddle width=3D"100%" =
bgColor=3D#ccffcc>
            <P align=3Dcenter><B><FONT face=3D"Albertus Medium" =
color=3D#000000=20
            size=3D2>Voc=EA=20
      Sabia...</FONT></B></P></TD></TR></TBODY></TABLE></CENTER></DIV>
      <UL type=3Dsquare>
        <LI>
        <P align=3Dleft><I><SPAN style=3D"FONT-FAMILY: Arial"><FONT =
color=3D#000000=20
        size=3D1><STRONG style=3D"FONT-WEIGHT: 400">..que a RAIS deve =
ser entregue=20
        por todas as empresas at=E9 28/2/2011? Saiba mais <A=20
        =
href=3D"http://www.mmcontabilidade.com.br/Materia.aspx?id=3D8550">aqui</A=
></STRONG></FONT></SPAN></I>=20
        </P></LI></UL>
      <DIV align=3Dcenter>
      <CENTER>
      <TABLE borderColor=3D#008000 cellSpacing=3D0 =
borderColorDark=3D#008000=20
      width=3D"102%" bgColor=3D#ccffcc borderColorLight=3D#ccffcc =
border=3D1>
        <TBODY>
        <TR>
          <TD vAlign=3Dcenter align=3Dmiddle width=3D"100%" =
bgColor=3D#ccffcc>
            <P align=3Dcenter><B><FONT face=3D"Albertus Medium" =
color=3D#000000=20
            size=3D2>Frase da=20
      Semana:</FONT></B></P></TD></TR></TBODY></TABLE></CENTER></DIV>
      <UL type=3Dsquare>
        <LI>
        <P align=3Dleft><I><FONT face=3DArial color=3D#000000 size=3D1>" =
Procure ser uma=20
        pessoa de valor, em vez de procurar ser uma pessoa de sucesso. O =
sucesso=20
        =E9 consequ=EAncia." (Albert Einstein) </FONT></I></P></LI></UL>
      <P align=3Dleft>&nbsp;</P></TD>
    <TD vAlign=3Dtop width=3D315 height=3D1763>
      <DIV align=3Djustify>
      <TABLE borderColor=3D#008000 height=3D99 cellSpacing=3D0 =
borderColorDark=3D#c0c0c0=20
      cellPadding=3D3 width=3D315 bgColor=3D#ffffff =
borderColorLight=3D#008000=20
        border=3D1><TBODY>
        <TR>
          <TD borderColor=3D#008000 borderColorLight=3D#ccffcc =
width=3D305=20
          bgColor=3D#ccffcc borderColorDark=3D#008000 colSpan=3D2 =
height=3D15><B><FONT=20
            face=3D"Albertus Medium" color=3D#000000 size=3D2>Agenda =
Obriga=E7=F5es da=20
            Semana:</FONT></B></TD></TR>
        <TR>
          <TD borderColorLight=3D#c0c0c0 align=3Dmiddle width=3D84 =
bgColor=3D#ffffff=20
          borderColorDark=3D#c0c0c0 height=3D1><STRONG><FONT =
face=3DArial=20
            color=3D#000000 size=3D1>Segunda</FONT></STRONG><B><FONT =
face=3DArial=20
            size=3D1><STRONG><FONT color=3D#000000><SPAN=20
            style=3D"COLOR: black; mso-bidi-font-size: =
7.5pt">-Feira</SPAN></FONT></STRONG><FONT=20
            color=3D#000000><SPAN=20
            style=3D"COLOR: black; mso-bidi-font-size: =
7.5pt"><BR>31/01/2011</SPAN></FONT></FONT></B></TD>
          <TD borderColorLight=3D#c0c0c0 align=3Djustify width=3D213 =
bgColor=3D#ffffff=20
          borderColorDark=3D#c0c0c0 height=3D1><FONT face=3DArial =
color=3D#000000=20
            size=3D1>=95Pagamento de parcelamento de ISSQN - Porto =
Alegre</FONT>
            <P><FONT face=3DArial color=3D#000000 size=3D1>=95Pagamento =
REFIS - Parcela=20
            mensal com base na receita bruta de DEZEMBRO/2010</FONT></P>
            <P><FONT face=3DArial color=3D#000000 size=3D1>=95Pagamento =
de parcelamento=20
            de PAES </FONT></P>
            <P><FONT face=3DArial color=3D#000000 size=3D1>=95Pagamento =
de parcelamento=20
            de PAEX </FONT></P>
            <P><FONT face=3DArial color=3D#000000 size=3D1>=95Pagamento =
de parcelamento=20
            de tributos federais </FONT>
            <P><FONT face=3DArial color=3D#000000 size=3D1>=95Pagamento =
da 1=BA quota do=20
            IRPJ (Imposto de Renda Pessoa Jur=EDdica) ref. (4=BA=20
            trimestre/2010</FONT>
            <P><FONT face=3DArial color=3D#000000 size=3D1>=95Pagamento =
de reten=E7=F5es de=20
            PIS, Cofins e Contribui=E7=E3o Social sobre servi=E7os ref. =
1=BA quinzena de=20
            JANEIRO/2011</FONT>
            <P><FONT face=3DArial color=3D#000000 size=3D1>=95Pagamento =
da 1=BA quota da=20
            CSLL (Contribui=E7=E3o Social s/Lucro Liquido) ref. (4=BA=20
            trimestre/2010.</FONT></P></TD></TR>
        <TR>
          <TD borderColorLight=3D#c0c0c0 align=3Dmiddle width=3D84 =
bgColor=3D#ffffff=20
          borderColorDark=3D#c0c0c0 height=3D1><STRONG><FONT =
face=3DArial=20
            color=3D#000000 size=3D1>Quarta</FONT></STRONG><B><FONT =
face=3DArial=20
            size=3D1><STRONG><FONT color=3D#000000><SPAN=20
            style=3D"COLOR: black; mso-bidi-font-size: =
7.5pt">-Feira</SPAN></FONT></STRONG><FONT=20
            color=3D#000000><SPAN=20
            style=3D"COLOR: black; mso-bidi-font-size: =
7.5pt"><BR>02/02/2011=20
            </SPAN></FONT></FONT></B></TD>
          <TD borderColorLight=3D#c0c0c0 align=3Djustify width=3D213 =
bgColor=3D#ffffff=20
          borderColorDark=3D#c0c0c0 height=3D1><FONT face=3DArial =
color=3D#000000=20
            size=3D1>=95 Feriado de Navegantes </FONT></TD></TR>
        <TR>
          <TD borderColorLight=3D#c0c0c0 align=3Dmiddle width=3D84 =
bgColor=3D#ffffff=20
          borderColorDark=3D#c0c0c0 height=3D1><B><FONT face=3DArial=20
            size=3D1><STRONG><FONT color=3D#000000><SPAN=20
            style=3D"COLOR: black; mso-bidi-font-size: =
7.5pt">Sexta-Feira</SPAN></FONT></STRONG><FONT=20
            color=3D#000000><SPAN=20
            style=3D"COLOR: black; mso-bidi-font-size: =
7.5pt"><BR>04/02/2011&nbsp;=20
            </SPAN></FONT></FONT></B></TD>
          <TD borderColorLight=3D#c0c0c0 align=3Djustify width=3D213 =
bgColor=3D#ffffff=20
          borderColorDark=3D#c0c0c0 height=3D1><FONT face=3DArial =
color=3D#000000=20
            size=3D1>=95 Enviar a M&amp;M notas fiscais emitidas e =
recebidas, bem=20
            como guias pagas, despesas e extratos banc=E1rios do =
=FAltimo m=EAs=20
            (clientes M&amp;M) </FONT></TD></TR></TBODY></TABLE>
      <DIV align=3Djustify><STRONG><FONT face=3DArial color=3D#000000 =
size=3D1>=20
      <BR>&nbsp;&nbsp; </FONT><A=20
      href=3D"http://www.mmcontabilidade.com.br/Agenda.aspx"><FONT =
face=3DArial=20
      color=3D#000000 size=3D2>Acesse aqui a Agenda completa do m=EAs =
</FONT><FONT=20
      face=3DArial color=3D#000000 =
size=3D1>&nbsp;</FONT></A></STRONG></DIV>
      <DIV align=3Djustify>
      <DIV align=3Djustify>
      <HR width=3D"96%" color=3D#008000>

      <P class=3DMsoNormal align=3Dcenter><SPAN=20
      style=3D"FONT-SIZE: 8pt; COLOR: black; LINE-HEIGHT: 120%; =
FONT-FAMILY: 'Arial','sans-serif'"><B>&nbsp;Agora=20
      voc=EA pode fazer na M&amp;M o seu Certificado =
Digita</B>l</SPAN></P></DIV>
      <P align=3Dcenter><A=20
      =
href=3D"http://www.mmcontabilidade.com.br/Materia.aspx?id=3D8522"><IMG=20
      style=3D"BORDER-TOP-WIDTH: 0px; BORDER-LEFT-WIDTH: 0px; =
BORDER-BOTTOM-WIDTH: 0px; BORDER-RIGHT-WIDTH: 0px"=20
      src=3D""></A> <BR>&nbsp;</P></DIV>
      <DIV align=3Djustify>
      <DIV align=3Djustify>
      <HR width=3D"96%" color=3D#008000>
      </DIV></DIV></DIV>
      <P align=3Dcenter><B><U><FONT face=3D"Albertus Medium" =
color=3D#000000 size=3D1><A=20
      =
href=3D"http://www.mmcontabilidade.com.br/materia.asp?ID=3D5168"><FONT=20
      color=3D#000000><BR>LIVRO SIMPLES NACIONAL - NOVA FORMA DE =
TRIBUTA=C7=C3O DAS=20
      MICROEMPRESAS E DAS EMPRESAS DE PEQUENO=20
PORTE</FONT></A></FONT></U></B></P>
      <P align=3Dcenter><A=20
      =
href=3D"http://www.mmcontabilidade.com.br/materia.asp?ID=3D5168"><IMG =
src=3D""=20
      border=3D0></A></P>
      <HR width=3D"96%" color=3D#008000>

      <P align=3Dcenter><B><FONT face=3D"Albertus Medium" =
color=3D#000000=20
      size=3D1>LIVROS:<BR></FONT></B>
      <P align=3Dcenter><B><FONT face=3D"Albertus Medium" =
color=3D#000000 size=3D1><A=20
      =
href=3D"http://www.mmcontabilidade.com.br/materia.asp?ID=3D2924">F=C9RIAS=
 E 13=BA=20
      SAL=C1RIO<BR>3=AA EDI=C7=C3O </A><BR></FONT></B></P>
      <P align=3Dcenter><FONT face=3DArial size=3D1><A=20
      =
href=3D"http://www.mmcontabilidade.com.br/materia.asp?ID=3D2924"><IMG=20
      height=3D178 src=3D"" width=3D126 =
border=3D0></A><BR><BR></FONT><B><U><FONT=20
      face=3D"Albertus Medium" color=3D#000000 size=3D1>GUIA PARA =
EMISS=C3O=20
      DE&nbsp;<BR>NOTAS FISCAIS</FONT></U></B></P>
      <P align=3Dcenter><A=20
      =
href=3D"http://www.mmcontabilidade.com.br/materia.asp?ID=3D512"><IMG =
src=3D""=20
      border=3D0></A><B><SPAN style=3D"TEXT-TRANSFORM: uppercase"><FONT =
face=3DVerdana=20
      color=3D#008000 size=3D1><A=20
      =
href=3D"http://www.mmcontabilidade.com.br/mm.asp?meio=3Dhttp://www.mmcont=
abilidade.com.br/flash/livroguiaemissaonotasfiscais.htm"><BR><BR>&nbsp;</=
A></FONT></SPAN></B>
      <HR width=3D"96%" color=3D#008000>

      <DIV align=3Dleft>
      <TABLE borderColor=3D#c0c0c0 height=3D157 cellSpacing=3D1 =
width=3D314=20
      bgColor=3D#ffffff borderColorLight=3D#c0c0c0 border=3D2>
        <TBODY>
        <TR>
          <TD width=3D304 bgColor=3D#c0c0c0 height=3D33><B><FONT=20
            face=3D"Albertus Medium" color=3D#008000 size=3D2>Campanha =
do=20
            Alimento</FONT></B></TD></TR>
        <TR>
          <TD borderColorLight=3D#c0c0c0 width=3D304 =
borderColorDark=3D#000000=20
          height=3D117>
            <P align=3Djustify><FONT face=3D"Albertus Medium" =
color=3D#000000=20
            size=3D1><BR>&nbsp;</FONT><SPAN=20
            style=3D"FONT-SIZE: 9pt; COLOR: black; FONT-FAMILY: Albertus =
Medium"><FONT=20
            face=3DArial color=3D#000000 size=3D1>A M&amp;M est=E1 =
arrecadando alimento,=20
            que ser=E3o repassados =E0<SPAN style=3D"mso-spacerun: =
yes">&nbsp;=20
            </SPAN><A href=3D"http://www.emanuel.org.br/">Sociedade =
Beneficente=20
            Emanuel</A>, para distribui=E7=E3o a pessoas=20
            carentes.</FONT></SPAN><o:p><SPAN style=3D"COLOR: =
black"><SPAN=20
            style=3D"FONT-SIZE: 9pt; COLOR: black; FONT-FAMILY: =
'Albertus Medium'; mso-bidi-font-size: 7.5pt"><FONT=20
            face=3DArial color=3D#000000 size=3D1><BR>&nbsp;<SPAN=20
            style=3D"FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: Arial; =
mso-bidi-font-size: 7.5pt">Posto=20
            de Arreca<SPAN>da=E7=E3o: sede da M &amp; M (Av. Assis =
Brasil, 6656 =96 1=BA=20
            andar - POA).<O:P> &nbsp;</O:P></SPAN></SPAN><O:P><SPAN=20
            style=3D"FONT-SIZE: 8pt; FONT-FAMILY: Arial; =
mso-bidi-font-size: 12.0pt"><o:p>=20
            </o:p></SPAN></O:P></FONT></SPAN><SPAN><FONT face=3DArial=20
            color=3D#000000 size=3D1><SPAN=20
            style=3D"FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: 'Times =
New Roman'"><O:P><BR></O:P></SPAN></FONT></SPAN></SPAN><SPAN><FONT=20
            face=3DArial color=3D#000000 size=3D1><SPAN=20
            style=3D"FONT-SIZE: 9pt; COLOR: black; FONT-FAMILY: =
'Albertus Medium'; mso-bidi-font-size: 7.5pt">&nbsp;</SPAN></FONT><SPAN=20
            style=3D"FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: Arial; =
mso-bidi-font-size: 7.5pt">Conhe=E7a=20
            mais a Sociedade Manuel, <A=20
            href=3D"http://www.emanuel.org.br/">aqui</A>.</SPAN><SPAN=20
            style=3D"FONT-SIZE: 8pt; FONT-FAMILY: Arial; =
mso-bidi-font-size: 12.0pt"><o:p>=20
            </o:p></SPAN><SPAN style=3D"COLOR: black"><FONT face=3DArial =

            color=3D#000000 size=3D1><SPAN=20
            style=3D"FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: 'Times =
New =
Roman'"><BR></SPAN></FONT></SPAN></SPAN></P></TD></TR></TBODY></TABLE></D=
IV>
      <HR width=3D"96%" color=3D#008000>

      <HR width=3D"96%" color=3D#008000>

      <P align=3Dcenter><FONT face=3D"Arial Black" color=3D#000000 =
size=3D6><B>Best=20
      Esporte</B></FONT></P>
      <P align=3Djustify><B><FONT face=3D"Arial Black" =
color=3D#000000>&nbsp;Venha=20
      jogar futebol 5 na melhor quadra de grama sint=E9tica de Porto=20
      Alegre.<BR></FONT></B><FONT face=3DArial color=3D#000000><BR><FONT =

      size=3D2>Reserve seu hor=E1rio: <BR>Tel.: 92.79-7972 e =
3085-2512<BR>E-mail: <A=20
      href=3D"mailto:BestEsporte@ig.com.br">BestEsporte@ig.com.br</A> =
<BR>Av.:=20
      Francisco Silveira Bittencourt, 152 - Bairro Sarandi - Porto =
Alegre - RS=20
      (quase esquina Assis Brasil).</FONT></FONT></P>
      <HR width=3D"96%" color=3D#008000>

      <TABLE borderColor=3D#c0c0c0 cellSpacing=3D1 =
borderColorDark=3D#000000 width=3D315=20
      bgColor=3D#ffffff borderColorLight=3D#c0c0c0 border=3D2>
        <TBODY>
        <TR>
          <TD style=3D"BACKGROUND-COLOR: #c0c0c0" borderColor=3D#c0c0c0=20
          borderColorLight=3D#c0c0c0 width=3D305 bgColor=3D#c0c0c0=20
          borderColorDark=3D#c0c0c0>
            <P align=3Dcenter><B><FONT face=3D"Albertus Medium" =
color=3D#008000=20
            size=3D2>ANUNCIE AQUI</FONT></B></P></TD></TR>
        <TR>
          <TD vAlign=3Dtop width=3D305>
            <P align=3Djustify><FONT face=3D"Albertus Medium" =
color=3D#000000=20
            size=3D1><BR>&nbsp;</FONT><FONT face=3DArial color=3D#000000 =

            size=3D1>Divulgue seu produto/ servi=E7o/ empresa/ site =
entre=20
            microempres=E1rios, empres=E1rios, gerentes, respons=E1veis =
pelas =E1reas=20
            fiscal, cont=E1bil e RH das empresas e profissionais que=20
            decidem.<BR><BR>Informa=E7=F5es, <B><A=20
            =
href=3D"http://www.mmcontabilidade.com.br/mm.asp?meio=3Dflash/anuncienosv=
eiculosmm.htm">clique=20
            aqui </A></B></FONT></P></TD></TR></TBODY></TABLE></TD></TR>
  <TR>
    <TD style=3D"BORDER-RIGHT: #c0c0c0 1px solid" vAlign=3Dtop =
align=3Dmiddle=20
    width=3D734 colSpan=3D2 height=3D46><B><FONT face=3D"Albertus =
Medium" size=3D1><FONT=20
      color=3D#000000>| <A=20
      =
href=3D"hhttp://www.mmcontabilidade.com.br/empresa.asp">Home</A></FONT><F=
ONT=20
      color=3D#008000 size=3D1> </FONT><FONT color=3D#000000 =
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