{"id":1683,"date":"2026-04-27T19:05:35","date_gmt":"2026-04-27T22:05:35","guid":{"rendered":"https:\/\/scmartins.danillobordino.com.br\/?page_id=1683"},"modified":"2026-08-27T08:08:18","modified_gmt":"2026-08-27T11:08:18","slug":"engenheiros","status":"publish","type":"page","link":"https:\/\/scmartinscontabilidade.com.br\/index.php\/engenheiros\/","title":{"rendered":"Engenheiros"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1683\" class=\"elementor elementor-1683\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-954dcc5 e-con-full e-flex e-con e-parent\" data-id=\"954dcc5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ebda523 elementor-widget elementor-widget-html\" data-id=\"ebda523\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- SC MARTINS \u2014 HERO (ENGENHEIROS) -->\r\n\r\n<section class=\"scm-esp-hero\">\r\n  <div class=\"scm-esp-hero__watermark\" aria-hidden=\"true\">SC<\/div>\r\n  <div class=\"scm-esp-hero__grid-bg\" aria-hidden=\"true\"><\/div>\r\n  <div class=\"scm-esp-hero__container\">\r\n    <div class=\"scm-esp-hero__grid\">\r\n      <div class=\"scm-esp-hero__content\">\r\n        <p class=\"scm-eyebrow scm-eyebrow--light\" data-esp-anim=\"1\"><svg class=\"scm-eyebrow__pulse\" viewBox=\"0 0 48 12\" aria-hidden=\"true\"><path d=\"M0 10 L8 8 L16 9 L24 5 L32 6 L40 2 L48 1\"\/><\/svg>Contabilidade para engenheiros em Maring\u00e1<\/p>\r\n        <h1 class=\"scm-esp-hero__title\" data-esp-anim=\"2\">Contabilidade para engenheiros em Maring\u00e1: <em>voc\u00ea constr\u00f3i o futuro, a SC Martins constr\u00f3i a sua base tribut\u00e1ria.<\/em><\/h1>\r\n        <p class=\"scm-esp-hero__lede\" data-esp-anim=\"3\">A contabilidade para engenheiros em Maring\u00e1 muda conforme a sua estrutura: aut\u00f4nomo, construtora, empresa de projetos ou laudos t\u00e9cnicos t\u00eam tributa\u00e7\u00f5es diferentes. A SC Martins domina as especificidades fiscais da engenharia e faz o planejamento tribut\u00e1rio ativo.<\/p>\r\n        <div class=\"scm-esp-hero__ctas\" data-esp-anim=\"4\">\r\n          <a href=\"https:\/\/wa.me\/5544965910033\" target=\"_blank\" rel=\"noopener\" class=\"scm-btn scm-btn--accent\">Falar com especialista <img decoding=\"async\" src=\"https:\/\/scmartinscontabilidade.com.br\/wp-content\/uploads\/2026\/04\/next.svg\" alt=\"\" width=\"16\" height=\"16\"><\/a>\r\n          <a href=\"https:\/\/wa.me\/5544965910033\" target=\"_blank\" rel=\"noopener\" class=\"scm-btn scm-btn--outline-light\">Quero diagn\u00f3stico gratuito <img decoding=\"async\" src=\"https:\/\/scmartinscontabilidade.com.br\/wp-content\/uploads\/2026\/04\/next.svg\" alt=\"\" width=\"16\" height=\"16\"><\/a>\r\n        <\/div>\r\n        <p class=\"scm-esp-hero__assurance\" data-esp-anim=\"4\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" aria-hidden=\"true\"><path d=\"m3 8 3 3 7-7\"\/><\/svg>Sem contrato de fidelidade \u00b7 Migra\u00e7\u00e3o gratuita em at\u00e9 5 dias \u00fateis<\/p>\r\n      <\/div>\r\n      <div class=\"scm-esp-hero__media parallax-up\" data-esp-anim=\"5\">\r\n        <div class=\"scm-esp-hero__media-inner\"><img decoding=\"async\" src=\"https:\/\/scmartinscontabilidade.com.br\/wp-content\/uploads\/2026\/04\/bg-engenheiros.webp\" alt=\"Engenheiro em ambiente de trabalho\" loading=\"eager\"><\/div>\r\n        <div class=\"scm-esp-hero__frame\" aria-hidden=\"true\"><\/div>\r\n        <div class=\"scm-esp-hero__tag\">Especialidade<\/div>\r\n        <div class=\"scm-esp-hero__stamp\" aria-hidden=\"true\"><svg viewBox=\"0 0 120 120\" width=\"120\" height=\"120\"><defs><path id=\"scmEspStampCircle\" d=\"M60,60 m-46,0 a46,46 0 1,1 92,0 a46,46 0 1,1 -92,0\"\/><\/defs><text font-family=\"DM Mono, monospace\" font-size=\"9.5\" letter-spacing=\"3\" fill=\"currentColor\"><textPath href=\"#scmEspStampCircle\" startOffset=\"0\">\u00b7 CRC PR-012044\/O \u00b7 ESPECIALIZADA \u00b7 +15 ANOS \u00b7 MARING\u00c1 \u2014 PR \u00b7 <\/textPath><\/text><circle cx=\"60\" cy=\"60\" r=\"10\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1\"\/><text x=\"60\" y=\"64\" text-anchor=\"middle\" font-family=\"Lora, serif\" font-size=\"12\" font-style=\"italic\" fill=\"currentColor\">SC<\/text><\/svg><\/div>\r\n      <\/div>\r\n    <\/div>\r\n  <\/div>\r\n<\/section>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1c71de1 e-flex e-con-boxed e-con e-parent\" data-id=\"1c71de1\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-678c742 e-con-full e-flex e-con e-child\" data-id=\"678c742\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-d4bbb70 e-con-full e-flex e-con e-child\" data-id=\"d4bbb70\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4cce193 elementor-widget elementor-widget-html\" data-id=\"4cce193\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- 03 \u00b7 SOBRE -->\n<p class=\"scm-eyebrow\">\n  <svg class=\"scm-eyebrow__pulse\" viewBox=\"0 0 48 12\" aria-hidden=\"true\">\n    <path d=\"M0 10 L8 8 L16 9 L24 5 L32 6 L40 2 L48 1\"\/>\n  <\/svg>\n  Voc\u00ea se identifica?<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1aa79cc elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-heading\" data-id=\"1aa79cc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Contabilidade para engenheiros em Maring\u00e1: voc\u00ea enfrenta algum<span class=\"azul\"> desses desafios?<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dc71bc1 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-heading\" data-id=\"dc71bc1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Engenheiros perdem dinheiro todos os meses por n\u00e3o ter a estrutura tribut\u00e1ria correta para o seu perfil de trabalho.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5338af1 e-con-full e-flex e-con e-child\" data-id=\"5338af1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f68446f elementor-widget__width-inherit elementor-widget elementor-widget-html\" data-id=\"f68446f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- SC MARTINS \u2014 DORES DO ENGENHEIRO -->\r\n\r\n<div class=\"scm-esp-dores__grid\">\r\n  <div class=\"scm-esp-dores__card\"><h3 class=\"scm-esp-dores__title\">Tributa\u00e7\u00e3o de ART, RRT e projetos t\u00e9cnicos<\/h3><p class=\"scm-esp-dores__text\">ARTs, RRTs, projetos, laudos e consultoria t\u00e9cnica t\u00eam tratamentos tribut\u00e1rios diferentes. Sem orienta\u00e7\u00e3o, voc\u00ea pode estar pagando mais do que o necess\u00e1rio em cada tipo de receita.<\/p><\/div>\r\n  <div class=\"scm-esp-dores__card\"><h3 class=\"scm-esp-dores__title\">Reten\u00e7\u00e3o de ISS em obras e contratos<\/h3><p class=\"scm-esp-dores__text\">Em contratos com construtoras, incorporadoras e \u00f3rg\u00e3os p\u00fablicos, o ISS pode ser retido na fonte e precisa ser acompanhado e compensado corretamente.<\/p><\/div>\r\n  <div class=\"scm-esp-dores__card\"><h3 class=\"scm-esp-dores__title\">D\u00favida entre aut\u00f4nomo e PJ<\/h3><p class=\"scm-esp-dores__text\">Receber como pessoa f\u00edsica ou jur\u00eddica? A diferen\u00e7a de tributa\u00e7\u00e3o pode ser enorme, especialmente em contratos de projetos e obras de maior valor.<\/p><\/div>\r\n  <div class=\"scm-esp-dores__card\"><h3 class=\"scm-esp-dores__title\">Regime tribut\u00e1rio para constru\u00e7\u00e3o civil<\/h3><p class=\"scm-esp-dores__text\">A constru\u00e7\u00e3o civil tem especificidades no Simples Nacional e no Lucro Presumido que exigem aten\u00e7\u00e3o especializada. O regime errado pode comprometer a margem do projeto.<\/p><\/div>\r\n  <div class=\"scm-esp-dores__card\"><h3 class=\"scm-esp-dores__title\">CNAE errado para engenharia ou construtora<\/h3><p class=\"scm-esp-dores__text\">Escolher o CNAE incorreto desde a abertura impacta diretamente a al\u00edquota de ISS, o enquadramento no Simples e as obriga\u00e7\u00f5es com o CREA.<\/p><\/div>\r\n  <div class=\"scm-esp-dores__card\"><h3 class=\"scm-esp-dores__title\">Sem tempo para obriga\u00e7\u00f5es fiscais<\/h3><p class=\"scm-esp-dores__text\">Com obras, projetos e visitas t\u00e9cnicas na agenda, cuidar de CNO, declara\u00e7\u00f5es e obriga\u00e7\u00f5es acess\u00f3rias \u00e9 imposs\u00edvel sem suporte especializado em engenharia.<\/p><\/div>\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-35f6e2e elementor-absolute elementor-widget elementor-widget-html\" data-id=\"35f6e2e\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;}\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"scm-watermark\" aria-hidden=\"true\">SC<\/div>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a037783 e-con-full e-flex e-con e-child\" data-id=\"a037783\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-723d99f elementor-widget elementor-widget-html\" data-id=\"723d99f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"scm-bridge\">\r\n  <p class=\"scm-bridge__text\">Se voc\u00ea se identificou com algum desses pontos, <span>pode estar na hora de mudar.<\/span><\/p>\r\n  <a href=\"https:\/\/wa.me\/5544965910033\" target=\"_blank\" rel=\"noopener\" class=\"scm-btn scm-btn--outline\">\r\n    Falar com a SC Martins\r\n    <img decoding=\"async\" src=\"https:\/\/scmartinscontabilidade.com.br\/wp-content\/uploads\/2026\/04\/next.svg\" alt=\"\" width=\"14\" height=\"14\">\r\n  <\/a>\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-50eae16 e-flex e-con-boxed e-con e-parent\" data-id=\"50eae16\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-9edf4c9 e-con-full e-flex e-con e-child\" data-id=\"9edf4c9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d9e3fcf elementor-widget__width-inherit elementor-widget elementor-widget-html\" data-id=\"d9e3fcf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- SC MARTINS \u2014 SIMULA\u00c7\u00c3O PF vs PJ (ENGENHEIROS) -->\r\n\r\n<div class=\"scm-esp-sim\">\r\n  <div class=\"scm-esp-sim__box\">\r\n    <p class=\"scm-esp-sim__label\">Exemplo: engenheiro faturando R$ 20.000\/m\u00eas<\/p>\r\n    <div class=\"scm-esp-sim__grid scm-esp-sim__grid--3\">\r\n      <div class=\"scm-esp-sim__item\">\r\n        <span class=\"scm-esp-sim__name\">Aut\u00f4nomo PF<\/span>\r\n        <span class=\"scm-esp-sim__val scm-esp-sim__val--mute\">~R$ 5.400<\/span>\r\n        <span class=\"scm-esp-sim__note\">IR + INSS (~27%)<\/span>\r\n        <span class=\"scm-esp-sim__note\">R$ 64.800\/ano<\/span>\r\n      <\/div>\r\n      <div class=\"scm-esp-sim__item\">\r\n        <span class=\"scm-esp-sim__name\">PJ Simples<\/span>\r\n        <span class=\"scm-esp-sim__val scm-esp-sim__val--accent\">~R$ 1.320<\/span>\r\n        <span class=\"scm-esp-sim__note\">Anexo V (~6,6%)<\/span>\r\n        <span class=\"scm-esp-sim__note\">R$ 15.840\/ano<\/span>\r\n        <span class=\"scm-esp-sim__tag scm-esp-sim__tag--accent\">Melhor p\/ maioria<\/span>\r\n      <\/div>\r\n      <div class=\"scm-esp-sim__item\">\r\n        <span class=\"scm-esp-sim__name\">PJ Presumido<\/span>\r\n        <span class=\"scm-esp-sim__val\">~R$ 2.400<\/span>\r\n        <span class=\"scm-esp-sim__note\">IRPJ+CSLL+PIS+COFINS+ISS<\/span>\r\n        <span class=\"scm-esp-sim__note\">R$ 28.800\/ano<\/span>\r\n        <span class=\"scm-esp-sim__tag\">Construtoras espec\u00edficas<\/span>\r\n      <\/div>\r\n    <\/div>\r\n  <\/div>\r\n  <div class=\"scm-esp-sim__stat\">\r\n    <span class=\"scm-esp-sim__stat-val\">R$ 48.960<\/span>\r\n    <span class=\"scm-esp-sim__stat-text\">de economia potencial por ano saindo do aut\u00f4nomo para uma PJ no Simples Nacional.<\/span>\r\n  <\/div>\r\n  <p class=\"scm-esp-sim__disclaimer\">Valores ilustrativos. Na maioria dos casos, o Simples Nacional \u00e9 mais vantajoso para engenheiros. O Lucro Presumido pode compensar em construtoras com alto volume. A SC Martins faz a simula\u00e7\u00e3o gratuitamente.<\/p>\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-05459f1 e-con-full e-flex e-con e-child\" data-id=\"05459f1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-56539e4 elementor-widget elementor-widget-html\" data-id=\"56539e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- 03 \u00b7 SOBRE -->\n<p class=\"scm-eyebrow\">\n  <svg class=\"scm-eyebrow__pulse\" viewBox=\"0 0 48 12\" aria-hidden=\"true\">\n    <path d=\"M0 10 L8 8 L16 9 L24 5 L32 6 L40 2 L48 1\"\/>\n  <\/svg>\n  Simula\u00e7\u00e3o tribut\u00e1ria\n<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0820d7d elementor-widget-mobile__width-inherit elementor-widget elementor-widget-heading\" data-id=\"0820d7d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Quanto voc\u00ea vai pagar de imposto<span class=\"azul\"> como PF vs PJ?<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d3e54c3 elementor-widget-mobile__width-inherit elementor-widget elementor-widget-heading\" data-id=\"d3e54c3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">A diferen\u00e7a entre atuar como aut\u00f4nomo e ter uma empresa pode representar dezenas de milhares de reais por ano, especialmente em contratos de projetos e obras<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a3ee81a e-flex e-con-boxed e-con e-parent\" data-id=\"a3ee81a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-9d05658 e-con-full e-flex e-con e-child\" data-id=\"9d05658\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c76e355 elementor-widget elementor-widget-html\" data-id=\"c76e355\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- SC MARTINS \u2014 PERFIS DE ATUA\u00c7\u00c3O (ENGENHEIROS) -->\r\n\r\n<div class=\"scm-modelos__grid\">\r\n\r\n  <div class=\"scm-modelos__card\">\r\n    <span class=\"scm-modelos__card-num\">01<\/span>\r\n    <div class=\"scm-modelos__card-head\">\r\n      <h3 class=\"scm-modelos__card-name\">Engenheiro aut\u00f4nomo \/ projetista<\/h3>\r\n      <span class=\"scm-modelos__card-badge scm-modelos__card-badge--accent\">Anexo V ~6,6%<\/span>\r\n    <\/div>\r\n    <p class=\"scm-modelos__card-desc\">Presta servi\u00e7os de projetos, laudos e consultoria para pessoas f\u00edsicas ou jur\u00eddicas.<\/p>\r\n    <ul class=\"scm-modelos__card-list\"><li>PJ quase sempre mais vantajoso que PF<\/li><li>Estrat\u00e9gia de pr\u00f3-labore e distribui\u00e7\u00e3o de lucros<\/li><li>ISS municipal sobre servi\u00e7os t\u00e9cnicos<\/li><\/ul>\r\n    <span class=\"scm-modelos__card-insight\">Maior economia ao sair de PF para PJ<\/span>\r\n  <\/div>\r\n\r\n  <div class=\"scm-modelos__card\">\r\n    <span class=\"scm-modelos__card-num\">02<\/span>\r\n    <div class=\"scm-modelos__card-head\">\r\n      <h3 class=\"scm-modelos__card-name\">Construtora \/ empresa de obras<\/h3>\r\n      <span class=\"scm-modelos__card-badge\">Anexo IV + CNO<\/span>\r\n    <\/div>\r\n    <p class=\"scm-modelos__card-desc\">Executa obras civis para terceiros: residencial, comercial ou industrial.<\/p>\r\n    <ul class=\"scm-modelos__card-list\"><li>Simples Nacional Anexo IV para constru\u00e7\u00e3o civil<\/li><li>CNO (Cadastro Nacional de Obras) para cada obra<\/li><li>INSS sobre folha e sobre obra (art. 31)<\/li><li>ISS retido nas obras conforme munic\u00edpio<\/li><\/ul>\r\n    <span class=\"scm-modelos__card-insight\">Reten\u00e7\u00f5es precisam ser controladas por contrato<\/span>\r\n  <\/div>\r\n\r\n  <div class=\"scm-modelos__card\">\r\n    <span class=\"scm-modelos__card-num\">03<\/span>\r\n    <div class=\"scm-modelos__card-head\">\r\n      <h3 class=\"scm-modelos__card-name\">Incorporadora<\/h3>\r\n      <span class=\"scm-modelos__card-badge scm-modelos__card-badge--accent\">RET 4%<\/span>\r\n    <\/div>\r\n    <p class=\"scm-modelos__card-desc\">Constr\u00f3i para vender: im\u00f3veis residenciais ou comerciais.<\/p>\r\n    <ul class=\"scm-modelos__card-list\"><li>RET (Regime Especial de Tributa\u00e7\u00e3o) para incorpora\u00e7\u00f5es<\/li><li>Tributa\u00e7\u00e3o sobre a receita de vendas de unidades<\/li><li>Possibilidade de tributa\u00e7\u00e3o diferenciada por fase<\/li><li>Planejamento societ\u00e1rio para m\u00faltiplos projetos<\/li><\/ul>\r\n    <span class=\"scm-modelos__card-insight\">RET \u00e9 uma das maiores oportunidades da constru\u00e7\u00e3o<\/span>\r\n  <\/div>\r\n\r\n  <div class=\"scm-modelos__card\">\r\n    <span class=\"scm-modelos__card-num\">04<\/span>\r\n    <div class=\"scm-modelos__card-head\">\r\n      <h3 class=\"scm-modelos__card-name\">Consultoria t\u00e9cnica \/ laudos<\/h3>\r\n      <span class=\"scm-modelos__card-badge\">Reten\u00e7\u00f5es PJ<\/span>\r\n    <\/div>\r\n    <p class=\"scm-modelos__card-desc\">Presta consultoria t\u00e9cnica, per\u00edcia, vistoria e laudos para empresas ou poder p\u00fablico.<\/p>\r\n    <ul class=\"scm-modelos__card-list\"><li>Tributa\u00e7\u00e3o espec\u00edfica por tipo de laudo<\/li><li>Reten\u00e7\u00f5es em contratos com \u00f3rg\u00e3os p\u00fablicos<\/li><li>ISS + IR sobre honor\u00e1rios t\u00e9cnicos<\/li><li>Planejamento para contratos de longa dura\u00e7\u00e3o<\/li><\/ul>\r\n    <span class=\"scm-modelos__card-insight\">Contratos p\u00fablicos exigem controle rigoroso<\/span>\r\n  <\/div>\r\n\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9f95d2f e-con-full e-flex e-con e-child\" data-id=\"9f95d2f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ad92b1d elementor-widget elementor-widget-html\" data-id=\"ad92b1d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<p class=\"scm-eyebrow scm-eyebrow--light\">\r\n  <svg class=\"scm-eyebrow__pulse\" viewBox=\"0 0 48 12\" aria-hidden=\"true\">\r\n    <path d=\"M0 10 L8 8 L16 9 L24 5 L32 6 L40 2 L48 1\"\/>\r\n  <\/svg>\r\n  Perfis de atua\u00e7\u00e3o\r\n<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5cef9a9 elementor-widget elementor-widget-heading\" data-id=\"5cef9a9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Aut\u00f4nomo, projetista, construtora ou consultor <span class=\"azul-claro\">qual \u00e9 o seu?<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7ab25e elementor-widget elementor-widget-text-editor\" data-id=\"b7ab25e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"tc-comp__header\"><p class=\"stx\">As necessidades fiscais variam muito conforme o modelo de atua\u00e7\u00e3o. A SC Martins tem experi\u00eancia em todos os perfis da engenharia.<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9c4c186 e-flex e-con-boxed e-con e-parent\" data-id=\"9c4c186\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-72ef648 e-con-full e-flex e-con e-child\" data-id=\"72ef648\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-04dde63 e-con-full e-flex e-con e-child\" data-id=\"04dde63\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-760b624 elementor-widget elementor-widget-html\" data-id=\"760b624\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- 03 \u00b7 SOBRE -->\n<p class=\"scm-eyebrow\">\n  <svg class=\"scm-eyebrow__pulse\" viewBox=\"0 0 48 12\" aria-hidden=\"true\">\n    <path d=\"M0 10 L8 8 L16 9 L24 5 L32 6 L40 2 L48 1\"\/>\n  <\/svg>\n  Jornada fiscal<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c7e16d4 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-heading\" data-id=\"c7e16d4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">A contabilidade certa para<span class=\"azul\"> cada momento da sua carreira.<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-585e05f elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-heading\" data-id=\"585e05f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">As necessidades fiscais de um engenheiro mudam conforme a carreira avan\u00e7a. A SC Martins acompanha voc\u00ea em cada etapa.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-487af27 e-con-full e-flex e-con e-child\" data-id=\"487af27\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1fe5ee6 elementor-widget__width-inherit elementor-widget elementor-widget-html\" data-id=\"1fe5ee6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- SC MARTINS \u2014 JORNADA FISCAL DO ENGENHEIRO -->\r\n\r\n<div class=\"scm-jornada__grid\">\r\n  <div class=\"scm-jornada__card\"><span class=\"scm-jornada__num\">01<\/span><span class=\"scm-jornada__fase\">Fase 1<\/span><h3 class=\"scm-jornada__title\">Rec\u00e9m-formado aut\u00f4nomo<\/h3><p class=\"scm-jornada__text\">Presta servi\u00e7os como PF. Define se abre empresa e qual \u00e9 o regime ideal, j\u00e1 considerando ARTs, projetos e reten\u00e7\u00f5es de ISS.<\/p><\/div>\r\n  <div class=\"scm-jornada__card\"><span class=\"scm-jornada__num\">02<\/span><span class=\"scm-jornada__fase\">Fase 2<\/span><h3 class=\"scm-jornada__title\">Empresa de projetos (PJ)<\/h3><p class=\"scm-jornada__text\">Abertura com CNAE correto para engenharia, regime tribut\u00e1rio ideal e estrat\u00e9gia de pr\u00f3-labore. A SC Martins cuida de tudo.<\/p><\/div>\r\n  <div class=\"scm-jornada__card\"><span class=\"scm-jornada__num\">03<\/span><span class=\"scm-jornada__fase\">Fase 3<\/span><h3 class=\"scm-jornada__title\">Construtora ou s\u00f3cios<\/h3><p class=\"scm-jornada__text\">Abertura de construtora, CNO de obras, INSS sobre a obra, gest\u00e3o de reten\u00e7\u00f5es de ISS e estrutura societ\u00e1ria vantajosa.<\/p><\/div>\r\n  <div class=\"scm-jornada__card\"><span class=\"scm-jornada__num\">04<\/span><span class=\"scm-jornada__fase\">Fase 4<\/span><h3 class=\"scm-jornada__title\">Incorporadora ou grupo<\/h3><p class=\"scm-jornada__text\">RET, planejamento tribut\u00e1rio por empreendimento, m\u00faltiplos s\u00f3cios e gest\u00e3o financeira avan\u00e7ada de obras simult\u00e2neas.<\/p><\/div>\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-27d8635 elementor-absolute elementor-widget elementor-widget-html\" data-id=\"27d8635\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;}\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"scm-watermark\" aria-hidden=\"true\">SC<\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f4e1339 e-flex e-con-boxed e-con e-parent\" data-id=\"f4e1339\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-a84ad47 e-con-full e-flex e-con e-child\" data-id=\"a84ad47\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7a48699 elementor-widget elementor-widget-html\" data-id=\"7a48699\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- SC MARTINS \u2014 COMO A SC MARTINS RESOLVE (ENGENHEIROS) -->\r\n\r\n<div class=\"scm-esp-steps\" id=\"scmEspSteps\">\r\n  <div class=\"scm-esp-steps__rail\" aria-hidden=\"true\"><div class=\"scm-esp-steps__rail-bg\"><\/div><div class=\"scm-esp-steps__rail-fill\" id=\"scmEspStepsFill\"><\/div><\/div>\r\n\r\n  <div class=\"scm-esp-steps__item\" data-esp-step=\"1\"><div class=\"scm-esp-steps__dot\"><\/div><div class=\"scm-esp-steps__content\"><span class=\"scm-esp-steps__label\">01<\/span><h3 class=\"scm-esp-steps__title\">Planejamento tribut\u00e1rio personalizado<\/h3><p class=\"scm-esp-steps__body\">Plano sob medida para o seu perfil: projetos, ARTs, RRTs, laudos, obras ou incorpora\u00e7\u00e3o. Cada fonte de receita com o tratamento correto. J\u00e1 adaptamos pra Reforma Tribut\u00e1ria.<\/p><\/div><\/div>\r\n\r\n  <div class=\"scm-esp-steps__item\" data-esp-step=\"2\"><div class=\"scm-esp-steps__dot\"><\/div><div class=\"scm-esp-steps__content\"><span class=\"scm-esp-steps__label\">02<\/span><h3 class=\"scm-esp-steps__title\">Abertura de empresa com CNAE correto para engenharia<\/h3><p class=\"scm-esp-steps__body\">Indicamos o CNAE ideal (projetos, obras civis, consultoria t\u00e9cnica, laudos ou incorpora\u00e7\u00e3o) e cuidamos de todo o processo: CNPJ, Junta Comercial, Inscri\u00e7\u00e3o Municipal, CREA e alvar\u00e1.<\/p><\/div><\/div>\r\n\r\n  <div class=\"scm-esp-steps__item\" data-esp-step=\"3\"><div class=\"scm-esp-steps__dot\"><\/div><div class=\"scm-esp-steps__content\"><span class=\"scm-esp-steps__label\">03<\/span><h3 class=\"scm-esp-steps__title\">Controle de reten\u00e7\u00f5es de ISS e INSS em obras<\/h3><p class=\"scm-esp-steps__body\">Acompanhamos as reten\u00e7\u00f5es de ISS e os 11% de INSS (art. 31) em cada contrato de obra, garantindo compensa\u00e7\u00e3o correta e evitando passivos previdenci\u00e1rios.<\/p><\/div><\/div>\r\n\r\n  <div class=\"scm-esp-steps__item\" data-esp-step=\"4\"><div class=\"scm-esp-steps__dot\"><\/div><div class=\"scm-esp-steps__content\"><span class=\"scm-esp-steps__label\">04<\/span><h3 class=\"scm-esp-steps__title\">Gest\u00e3o do CNO e obriga\u00e7\u00f5es da constru\u00e7\u00e3o civil<\/h3><p class=\"scm-esp-steps__body\">Cadastramento do CNO para cada obra, apura\u00e7\u00e3o do INSS sobre a obra e encerramento correto ao t\u00e9rmino, evitando irregularidades com a Receita Federal.<\/p><\/div><\/div>\r\n\r\n  <div class=\"scm-esp-steps__item\" data-esp-step=\"5\"><div class=\"scm-esp-steps__dot\"><\/div><div class=\"scm-esp-steps__content\"><span class=\"scm-esp-steps__label\">05<\/span><h3 class=\"scm-esp-steps__title\">Orienta\u00e7\u00e3o sobre regimes tribut\u00e1rios para constru\u00e7\u00e3o<\/h3><p class=\"scm-esp-steps__body\">Avaliamos se o Simples Nacional (Anexo IV ou V), o Lucro Presumido ou o RET (para incorporadoras) \u00e9 mais vantajoso. Simula\u00e7\u00e3o com n\u00fameros reais antes de qualquer decis\u00e3o.<\/p><\/div><\/div>\r\n\r\n  <div class=\"scm-esp-steps__item\" data-esp-step=\"6\"><div class=\"scm-esp-steps__dot\"><\/div><div class=\"scm-esp-steps__content\"><span class=\"scm-esp-steps__label\">06<\/span><h3 class=\"scm-esp-steps__title\">Atendimento humano e \u00e1gil<\/h3><p class=\"scm-esp-steps__body\">WhatsApp, telefone, e-mail, videoconfer\u00eancia ou presencialmente em Maring\u00e1. Sem tickets, sem rob\u00f4s. Resposta no mesmo dia.<\/p><\/div><\/div>\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4a41f6f e-con-full e-flex e-con e-child\" data-id=\"4a41f6f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a15fb01 elementor-widget elementor-widget-html\" data-id=\"a15fb01\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- 03 \u00b7 SOBRE -->\n<p class=\"scm-eyebrow\">\n  <svg class=\"scm-eyebrow__pulse\" viewBox=\"0 0 48 12\" aria-hidden=\"true\">\n    <path d=\"M0 10 L8 8 L16 9 L24 5 L32 6 L40 2 L48 1\"\/>\n  <\/svg>\n  Como a SC Martins resolve\n<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8df0148 elementor-widget elementor-widget-heading\" data-id=\"8df0148\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Contabilidade especializada <span class=\"azul\">para engenheiros e construtoras.<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c18b09a elementor-widget elementor-widget-text-editor\" data-id=\"c18b09a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"tc-steps__header\"><p class=\"stx\">Da abertura da empresa ao planejamento tribut\u00e1rio. A SC Martins garante que voc\u00ea pague apenas o necess\u00e1rio de imposto.<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7610888 elementor-widget elementor-widget-html\" data-id=\"7610888\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<a href=\"https:\/\/wa.me\/5544965910033\" target=\"_blank\" rel=\"noopener\" class=\"scm-btn\">\r\n  Falar no WhatsApp\r\n  <img decoding=\"async\" src=\"https:\/\/scmartinscontabilidade.com.br\/wp-content\/uploads\/2026\/04\/next.svg\"\r\n       alt=\"\" width=\"16\" height=\"16\"\r\n       style=\"filter: brightness(0) invert(1);\">\r\n<\/a>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-62f5c35 elementor-absolute elementor-widget elementor-widget-html\" data-id=\"62f5c35\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;}\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"scm-watermark\" aria-hidden=\"true\">SC<\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5f5e34e e-con-full e-flex e-con e-parent\" data-id=\"5f5e34e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8da3ab2 elementor-widget elementor-widget-html\" data-id=\"8da3ab2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- SC MARTINS \u2014 BREAK (ENGENHEIROS) -->\r\n\r\n<section class=\"scm-esp-break\">\r\n  <div class=\"scm-esp-break__bg\"><\/div>\r\n  <div class=\"scm-esp-break__overlay\"><\/div>\r\n  <div class=\"scm-esp-break__content\">\r\n    <p class=\"scm-esp-break__stat\">R$ 48.960<\/p>\r\n    <p class=\"scm-esp-break__label\">de economia potencial por ano saindo do aut\u00f4nomo para PJ<\/p>\r\n    <p class=\"scm-esp-break__note\">Simula\u00e7\u00e3o gratuita com os seus dados reais. Sem compromisso.<\/p>\r\n  <\/div>\r\n<\/section>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-60a62f4 e-flex e-con-boxed e-con e-parent\" data-id=\"60a62f4\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-19efb97 e-con-full e-flex e-con e-child\" data-id=\"19efb97\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-d7a0262 e-con-full e-flex e-con e-child\" data-id=\"d7a0262\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ad3fd7d elementor-widget elementor-widget-html\" data-id=\"ad3fd7d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- 03 \u00b7 SOBRE -->\n<p class=\"scm-eyebrow\">\n  <svg class=\"scm-eyebrow__pulse\" viewBox=\"0 0 48 12\" aria-hidden=\"true\">\n    <path d=\"M0 10 L8 8 L16 9 L24 5 L32 6 L40 2 L48 1\"\/>\n  <\/svg>\n  Especificidades fiscais\n<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6bf57fa elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-heading\" data-id=\"6bf57fa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">O que todo engenheiro precisa saber<span class=\"azul\"> sobre impostos.<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-937e6e2 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-heading\" data-id=\"937e6e2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">A engenharia e a constru\u00e7\u00e3o civil t\u00eam um dos sistemas tribut\u00e1rios mais complexos do Brasil. Conhe\u00e7a os pontos que mais pegam profissionais de surpresa.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6b69048 e-con-full e-flex e-con e-child\" data-id=\"6b69048\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3d32e80 elementor-widget__width-inherit elementor-widget elementor-widget-html\" data-id=\"3d32e80\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- SC MARTINS \u2014 ESPECIFICIDADES FISCAIS DA ENGENHARIA -->\r\n\r\n<div class=\"scm-fiscal\">\r\n  <div class=\"scm-fiscal__item\"><span class=\"scm-fiscal__num\">01<\/span><div class=\"scm-fiscal__body\"><h3 class=\"scm-fiscal__title\">Engenheiro geralmente n\u00e3o pode ser MEI<\/h3><p class=\"scm-fiscal__text\">A maioria dos servi\u00e7os de engenharia n\u00e3o \u00e9 permitida no MEI. Projetos, laudos e obras exigem empresa (ME\/EPP). Algumas atividades correlatas como manuten\u00e7\u00e3o e instala\u00e7\u00e3o podem ser enquadradas. A SC Martins avalia o seu caso.<\/p><\/div><\/div>\r\n  <div class=\"scm-fiscal__item\"><span class=\"scm-fiscal__num\">02<\/span><div class=\"scm-fiscal__body\"><h3 class=\"scm-fiscal__title\">CNO: Cadastro Nacional de Obras<\/h3><p class=\"scm-fiscal__text\">Toda obra de constru\u00e7\u00e3o civil com custo acima de R$ 15 mil deve ter um CNO cadastrado na Receita Federal. O CNO controla o INSS devido sobre a obra. Sem cadastramento, a certid\u00e3o negativa da empresa pode ser bloqueada.<\/p><\/div><\/div>\r\n  <div class=\"scm-fiscal__item\"><span class=\"scm-fiscal__num\">03<\/span><div class=\"scm-fiscal__body\"><h3 class=\"scm-fiscal__title\">INSS sobre obra: art. 31 da Lei 8.212<\/h3><p class=\"scm-fiscal__text\">Em contratos de constru\u00e7\u00e3o civil, o contratante ret\u00e9m 11% do valor bruto da nota para o INSS. Esse valor deve ser compensado na apura\u00e7\u00e3o. A SC Martins garante o controle correto para n\u00e3o virar perda de caixa.<\/p><\/div><\/div>\r\n  <div class=\"scm-fiscal__item\"><span class=\"scm-fiscal__num\">04<\/span><div class=\"scm-fiscal__body\"><h3 class=\"scm-fiscal__title\">ISS retido na fonte em obras<\/h3><p class=\"scm-fiscal__text\">Contratos com prefeituras, construtoras e incorporadoras frequentemente preveem reten\u00e7\u00e3o do ISS na fonte. A al\u00edquota varia por munic\u00edpio (2% a 5%) e precisa ser acompanhada em cada contrato.<\/p><\/div><\/div>\r\n  <div class=\"scm-fiscal__item\"><span class=\"scm-fiscal__num\">05<\/span><div class=\"scm-fiscal__body\"><h3 class=\"scm-fiscal__title\">Simples Nacional: Anexo IV para constru\u00e7\u00e3o civil<\/h3><p class=\"scm-fiscal__text\">Construtoras que prestam servi\u00e7os sem fornecimento de material se enquadram no Anexo IV do Simples Nacional, que n\u00e3o inclui o CPP na guia unificada. Isso impacta o INSS dos s\u00f3cios e deve ser planejado.<\/p><\/div><\/div>\r\n  <div class=\"scm-fiscal__item\"><span class=\"scm-fiscal__num\">06<\/span><div class=\"scm-fiscal__body\"><h3 class=\"scm-fiscal__title\">RET: Regime Especial de Tributa\u00e7\u00e3o<\/h3><p class=\"scm-fiscal__text\">Para incorporadoras, o RET permite recolher 4% sobre a receita mensal das vendas em substitui\u00e7\u00e3o ao IRPJ, CSLL, PIS e COFINS. Exige patrim\u00f4nio de afeta\u00e7\u00e3o constitu\u00eddo corretamente para cada empreendimento.<\/p><\/div><\/div>\r\n  <div class=\"scm-fiscal__item\"><span class=\"scm-fiscal__num\">07<\/span><div class=\"scm-fiscal__body\"><h3 class=\"scm-fiscal__title\">Reforma Tribut\u00e1ria e constru\u00e7\u00e3o civil<\/h3><p class=\"scm-fiscal__text\">A Reforma Tribut\u00e1ria ter\u00e1 impacto significativo na constru\u00e7\u00e3o civil, especialmente na substitui\u00e7\u00e3o do ISS pelo IBS e nas mudan\u00e7as do regime de cr\u00e9ditos. A SC Martins j\u00e1 prepara os clientes para a transi\u00e7\u00e3o.<\/p><\/div><\/div>\r\n  <div class=\"scm-fiscal__item\"><span class=\"scm-fiscal__num\">08<\/span><div class=\"scm-fiscal__body\"><h3 class=\"scm-fiscal__title\">IR pessoa f\u00edsica do engenheiro<\/h3><p class=\"scm-fiscal__text\">Mesmo com empresa aberta, o engenheiro precisa declarar o IR como pessoa f\u00edsica, incluindo pr\u00f3-labore, distribui\u00e7\u00e3o de lucros e rendimentos de ARTs emitidas como PF. A SC Martins integra as duas declara\u00e7\u00f5es.<\/p><\/div><\/div>\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-21801a1 elementor-absolute elementor-widget elementor-widget-html\" data-id=\"21801a1\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;}\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"scm-watermark\" aria-hidden=\"true\">SC<\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3dc5623 e-flex e-con-boxed e-con e-parent\" data-id=\"3dc5623\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-c900b3b e-con-full e-flex e-con e-child\" data-id=\"c900b3b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-8080fd1 e-con-full e-flex e-con e-child\" data-id=\"8080fd1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-83066a6 elementor-widget elementor-widget-html\" data-id=\"83066a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- 03 \u00b7 SOBRE -->\n<p class=\"scm-eyebrow\">\n  <svg class=\"scm-eyebrow__pulse\" viewBox=\"0 0 48 12\" aria-hidden=\"true\">\n    <path d=\"M0 10 L8 8 L16 9 L24 5 L32 6 L40 2 L48 1\"\/>\n  <\/svg>\n  Por que a SC Martins<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5e73cd4 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-heading\" data-id=\"5e73cd4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Por que engenheiros escolhem<span class=\"azul\"> a SC Martins?<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c61397 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-heading\" data-id=\"1c61397\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">ART, CNO, INSS sobre obra, ISS em contratos e RET para incorporadoras. Esses s\u00e3o os motivos que fazem engenheiros confiarem na SC Martins.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-28f458a e-con-full e-flex e-con e-child\" data-id=\"28f458a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bd568d1 elementor-widget__width-inherit elementor-widget elementor-widget-html\" data-id=\"bd568d1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- SC MARTINS \u2014 DIFERENCIAIS (ENGENHEIROS) -->\r\n\r\n<div class=\"scm-esp-diff__grid\">\r\n  <div class=\"scm-esp-diff__card\"><img decoding=\"async\" src=\"https:\/\/scmartinscontabilidade.com.br\/wp-content\/uploads\/2026\/04\/engineer.svg\" alt=\"\" class=\"scm-esp-diff__icon\" loading=\"lazy\"><h3 class=\"scm-esp-diff__title\">Especialistas em engenharia e constru\u00e7\u00e3o<\/h3><p class=\"scm-esp-diff__text\">ART, RRT, CNO, INSS sobre obra, ISS em contratos e RET para incorporadoras. Dominamos o que generalistas n\u00e3o conhecem.<\/p><\/div>\r\n  <div class=\"scm-esp-diff__card\"><img decoding=\"async\" src=\"https:\/\/scmartinscontabilidade.com.br\/wp-content\/uploads\/2026\/04\/consulting.svg\" alt=\"\" class=\"scm-esp-diff__icon\" loading=\"lazy\"><h3 class=\"scm-esp-diff__title\">Redu\u00e7\u00e3o real de impostos<\/h3><p class=\"scm-esp-diff__text\">Identificamos oportunidades de economia que contadores generalistas raramente enxergam para engenheiros e construtoras.<\/p><\/div>\r\n  <div class=\"scm-esp-diff__card\"><img decoding=\"async\" src=\"https:\/\/scmartinscontabilidade.com.br\/wp-content\/uploads\/2026\/04\/transfer-data.svg\" alt=\"\" class=\"scm-esp-diff__icon\" loading=\"lazy\"><h3 class=\"scm-esp-diff__title\">Migra\u00e7\u00e3o sem burocracia<\/h3><p class=\"scm-esp-diff__text\">Cuidamos de toda a transi\u00e7\u00e3o do seu contador atual sem que voc\u00ea precise se envolver ou ter conversas dif\u00edceis.<\/p><\/div>\r\n  <div class=\"scm-esp-diff__card\"><img decoding=\"async\" src=\"https:\/\/scmartinscontabilidade.com.br\/wp-content\/uploads\/2026\/04\/customer-support.svg\" alt=\"\" class=\"scm-esp-diff__icon\" loading=\"lazy\"><h3 class=\"scm-esp-diff__title\">Atendimento direto e r\u00e1pido<\/h3><p class=\"scm-esp-diff__text\">WhatsApp, telefone, e-mail, v\u00eddeo ou presencial em Maring\u00e1. Sem tickets, sem rob\u00f4s. Resposta no mesmo dia.<\/p><\/div>\r\n  <div class=\"scm-esp-diff__card\"><img decoding=\"async\" src=\"https:\/\/scmartinscontabilidade.com.br\/wp-content\/uploads\/2026\/04\/file-directory.svg\" alt=\"\" class=\"scm-esp-diff__icon\" loading=\"lazy\"><h3 class=\"scm-esp-diff__title\">Sem contrato de fidelidade<\/h3><p class=\"scm-esp-diff__text\">Fique porque quer. Nosso compromisso \u00e9 merecer sua confian\u00e7a a cada m\u00eas.<\/p><\/div>\r\n  <div class=\"scm-esp-diff__card\"><img decoding=\"async\" src=\"https:\/\/scmartinscontabilidade.com.br\/wp-content\/uploads\/2026\/04\/rating-stars.svg\" alt=\"\" class=\"scm-esp-diff__icon\" loading=\"lazy\"><h3 class=\"scm-esp-diff__title\">+15 anos de experi\u00eancia<\/h3><p class=\"scm-esp-diff__text\">Mais de uma d\u00e9cada atendendo profissionais liberais, construtoras e empresas de engenharia com seguran\u00e7a e linguagem simples.<\/p><\/div>\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e7af33 elementor-absolute elementor-widget elementor-widget-html\" data-id=\"2e7af33\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;}\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"scm-watermark\" aria-hidden=\"true\">SC<\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5ec443d e-con-full e-flex e-con e-parent\" data-id=\"5ec443d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-594152f elementor-widget elementor-widget-html\" data-id=\"594152f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- SC MARTINS \u2014 MARQUEE (ESPECIALIDADES) -->\r\n\r\n<div class=\"scm-marquee\">\r\n  <div class=\"scm-marquee__track\">\r\n    <span>Planejamento tribut\u00e1rio<\/span>\r\n    <span>PJ especializada<\/span>\r\n    <span>Redu\u00e7\u00e3o de impostos<\/span>\r\n    <span>Sem fidelidade<\/span>\r\n    <span>Migra\u00e7\u00e3o gratuita<\/span>\r\n    <span>Atendimento humano<\/span>\r\n    <span>+15 anos de experi\u00eancia<\/span>\r\n    <span>Simples, Presumido e Real<\/span>\r\n    <span>Maring\u00e1 e todo o Brasil<\/span>\r\n    <span>Diagn\u00f3stico gratuito<\/span>\r\n    <span>Planejamento tribut\u00e1rio<\/span>\r\n    <span>PJ especializada<\/span>\r\n    <span>Redu\u00e7\u00e3o de impostos<\/span>\r\n    <span>Sem fidelidade<\/span>\r\n    <span>Migra\u00e7\u00e3o gratuita<\/span>\r\n    <span>Atendimento humano<\/span>\r\n    <span>+15 anos de experi\u00eancia<\/span>\r\n    <span>Simples, Presumido e Real<\/span>\r\n    <span>Maring\u00e1 e todo o Brasil<\/span>\r\n    <span>Diagn\u00f3stico gratuito<\/span>\r\n  <\/div>\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-93fa08d e-flex e-con-boxed e-con e-parent\" data-id=\"93fa08d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-d7c02c7 e-con-full e-flex e-con e-child\" data-id=\"d7c02c7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-84bd958 elementor-widget elementor-widget-html\" data-id=\"84bd958\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- SC MARTINS \u2014 DEPOIMENTOS (ESPECIALIDADES) -->\r\n\r\n<div class=\"scm-depos__grid\">\r\n\r\n  <div class=\"scm-depos__card\">\r\n    <div class=\"scm-depos__stars\" aria-label=\"5 estrelas\">\r\n      <svg viewBox=\"0 0 80 14\"><path d=\"M7 0l2.2 4.4L14 5.2l-3.5 3.4.8 4.9L7 11.2 2.7 13.5l.8-4.9L0 5.2l4.8-.8L7 0zm16.5 0l2.2 4.4 4.8.8-3.5 3.4.8 4.9-4.3-2.3-4.3 2.3.8-4.9-3.5-3.4 4.8-.8L23.5 0zm16.5 0l2.2 4.4 4.8.8-3.5 3.4.8 4.9L40 11.2l-4.3 2.3.8-4.9-3.5-3.4 4.8-.8L40 0zm16.5 0l2.2 4.4 4.8.8-3.5 3.4.8 4.9-4.3-2.3-4.3 2.3.8-4.9-3.5-3.4 4.8-.8L56.5 0zm16.5 0l2.2 4.4 4.8.8-3.5 3.4.8 4.9L73 11.2l-4.3 2.3.8-4.9-3.5-3.4 4.8-.8L73 0z\" fill=\"currentColor\"\/><\/svg>\r\n    <\/div>\r\n    <blockquote class=\"scm-depos__text\">O servi\u00e7o prestado pela SC Martins Contabilidade \u00e9 de excel\u00eancia. N\u00e3o poderia estar mais satisfeito. A comunica\u00e7\u00e3o \u00e9 excelente, os servi\u00e7os s\u00e3o eficientes, a equipe est\u00e1 sempre dispon\u00edvel a resolver qualquer problema da melhor maneira e mais r\u00e1pida poss\u00edvel.<\/blockquote>\r\n    <span class=\"scm-depos__name\">Rog\u00e9rio Ferreira De Souza<\/span>\r\n  <\/div>\r\n\r\n  <div class=\"scm-depos__card\">\r\n    <div class=\"scm-depos__stars\" aria-label=\"5 estrelas\">\r\n      <svg viewBox=\"0 0 80 14\"><path d=\"M7 0l2.2 4.4L14 5.2l-3.5 3.4.8 4.9L7 11.2 2.7 13.5l.8-4.9L0 5.2l4.8-.8L7 0zm16.5 0l2.2 4.4 4.8.8-3.5 3.4.8 4.9-4.3-2.3-4.3 2.3.8-4.9-3.5-3.4 4.8-.8L23.5 0zm16.5 0l2.2 4.4 4.8.8-3.5 3.4.8 4.9L40 11.2l-4.3 2.3.8-4.9-3.5-3.4 4.8-.8L40 0zm16.5 0l2.2 4.4 4.8.8-3.5 3.4.8 4.9-4.3-2.3-4.3 2.3.8-4.9-3.5-3.4 4.8-.8L56.5 0zm16.5 0l2.2 4.4 4.8.8-3.5 3.4.8 4.9L73 11.2l-4.3 2.3.8-4.9-3.5-3.4 4.8-.8L73 0z\" fill=\"currentColor\"\/><\/svg>\r\n    <\/div>\r\n    <blockquote class=\"scm-depos__text\">Confio plenamente a contabilidade da minha empresa a esse escrit\u00f3rio. Sempre agiram de boa f\u00e9 comigo, esclarecendo minhas d\u00favidas e suprindo minhas necessidades.<\/blockquote>\r\n    <span class=\"scm-depos__name\">Nicholas Raphael de Almeida Beruski<\/span>\r\n  <\/div>\r\n\r\n  <div class=\"scm-depos__card\">\r\n    <div class=\"scm-depos__stars\" aria-label=\"5 estrelas\">\r\n      <svg viewBox=\"0 0 80 14\"><path d=\"M7 0l2.2 4.4L14 5.2l-3.5 3.4.8 4.9L7 11.2 2.7 13.5l.8-4.9L0 5.2l4.8-.8L7 0zm16.5 0l2.2 4.4 4.8.8-3.5 3.4.8 4.9-4.3-2.3-4.3 2.3.8-4.9-3.5-3.4 4.8-.8L23.5 0zm16.5 0l2.2 4.4 4.8.8-3.5 3.4.8 4.9L40 11.2l-4.3 2.3.8-4.9-3.5-3.4 4.8-.8L40 0zm16.5 0l2.2 4.4 4.8.8-3.5 3.4.8 4.9-4.3-2.3-4.3 2.3.8-4.9-3.5-3.4 4.8-.8L56.5 0zm16.5 0l2.2 4.4 4.8.8-3.5 3.4.8 4.9L73 11.2l-4.3 2.3.8-4.9-3.5-3.4 4.8-.8L73 0z\" fill=\"currentColor\"\/><\/svg>\r\n    <\/div>\r\n    <blockquote class=\"scm-depos__text\">Empresa nota 10, suporte muito r\u00e1pido e resolvem qualquer problema. Tiram qualquer d\u00favida com a maior paci\u00eancia, recomendo muito.<\/blockquote>\r\n    <span class=\"scm-depos__name\">Jose Luis Soriani Filho<\/span>\r\n  <\/div>\r\n\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5b2e695 e-con-full e-flex e-con e-child\" data-id=\"5b2e695\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-762a023 elementor-widget elementor-widget-html\" data-id=\"762a023\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- 03 \u00b7 SOBRE -->\n<p class=\"scm-eyebrow\">\n  <svg class=\"scm-eyebrow__pulse\" viewBox=\"0 0 48 12\" aria-hidden=\"true\">\n    <path d=\"M0 10 L8 8 L16 9 L24 5 L32 6 L40 2 L48 1\"\/>\n  <\/svg>\n  Quem j\u00e1 trocou\n<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9b1a8af elementor-widget elementor-widget-heading\" data-id=\"9b1a8af\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">O que nossos clientes dizem sobre a SC Martins<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-34be941 elementor-widget elementor-widget-text-editor\" data-id=\"34be941\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"scm-lede\">Avalia\u00e7\u00f5es reais coletadas do Google Meu Neg\u00f3cio. Para conhecer cases espec\u00edficos da engenharia, fale conosco pelo WhatsApp.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5c3ee08 e-con-full e-flex e-con e-child\" data-id=\"5c3ee08\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ffa05d4 elementor-widget elementor-widget-html\" data-id=\"ffa05d4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"scm-bridge\">\r\n  <p class=\"scm-bridge__text\">Avalia\u00e7\u00f5es reais de clientes <span>que confiam no nosso trabalho.<\/span><\/p>\r\n  <a href=\"https:\/\/g.page\/r\/CasT1oL0Q5Z5EBM\/review\" target=\"_blank\" rel=\"noopener\" class=\"scm-btn scm-btn--outline\">\r\n    Ver avalia\u00e7\u00f5es no Google\r\n    <img decoding=\"async\" src=\"https:\/\/scmartinscontabilidade.com.br\/wp-content\/uploads\/2026\/04\/next.svg\" alt=\"\" width=\"14\" height=\"14\">\r\n  <\/a>\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d9175d9 e-flex e-con-boxed e-con e-parent\" data-id=\"d9175d9\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-09119f6 e-con-full e-flex e-con e-child\" data-id=\"09119f6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f5478e1 elementor-widget elementor-widget-html\" data-id=\"f5478e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- SC MARTINS \u2014 FAQ (ENGENHEIROS) -->\r\n\r\n<div class=\"scm-esp-faq\" id=\"scmEspFaq\">\r\n  <div class=\"scm-esp-faq__item\"><button class=\"scm-esp-faq__q\" type=\"button\" aria-expanded=\"false\"><span>Engenheiro pode ser MEI?<\/span><svg class=\"scm-esp-faq__icon\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><line x1=\"12\" y1=\"5\" x2=\"12\" y2=\"19\"\/><line x1=\"5\" y1=\"12\" x2=\"19\" y2=\"12\"\/><\/svg><\/button><div class=\"scm-esp-faq__a\"><p>Geralmente n\u00e3o para a atividade principal de engenharia. Projetos, laudos e obras n\u00e3o s\u00e3o permitidos no MEI. Algumas atividades correlatas podem ser enquadradas. A SC Martins avalia o seu caso espec\u00edfico e indica a melhor estrutura.<\/p><\/div><\/div>\r\n\r\n  <div class=\"scm-esp-faq__item\"><button class=\"scm-esp-faq__q\" type=\"button\" aria-expanded=\"false\"><span>Vale a pena abrir empresa como engenheiro aut\u00f4nomo?<\/span><svg class=\"scm-esp-faq__icon\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><line x1=\"12\" y1=\"5\" x2=\"12\" y2=\"19\"\/><line x1=\"5\" y1=\"12\" x2=\"19\" y2=\"12\"\/><\/svg><\/button><div class=\"scm-esp-faq__a\"><p>Na maioria dos casos, sim. A tributa\u00e7\u00e3o como PJ no Simples Nacional costuma ficar em torno de 6-8%, enquanto como aut\u00f4nomo (PF) o imposto pode chegar a 27,5% de IR mais INSS. A SC Martins faz esse c\u00e1lculo com seus dados reais, gratuitamente.<\/p><\/div><\/div>\r\n\r\n  <div class=\"scm-esp-faq__item\"><button class=\"scm-esp-faq__q\" type=\"button\" aria-expanded=\"false\"><span>O que \u00e9 o CNO e quando preciso ter um?<\/span><svg class=\"scm-esp-faq__icon\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><line x1=\"12\" y1=\"5\" x2=\"12\" y2=\"19\"\/><line x1=\"5\" y1=\"12\" x2=\"19\" y2=\"12\"\/><\/svg><\/button><div class=\"scm-esp-faq__a\"><p>O Cadastro Nacional de Obras (CNO) \u00e9 obrigat\u00f3rio para toda obra de constru\u00e7\u00e3o civil com custo acima de R$ 15 mil. Ele controla o INSS previdenci\u00e1rio devido sobre a obra. A aus\u00eancia do CNO pode bloquear a certid\u00e3o negativa da empresa. A SC Martins gerencia o cadastramento e o encerramento de cada obra.<\/p><\/div><\/div>\r\n\r\n  <div class=\"scm-esp-faq__item\"><button class=\"scm-esp-faq__q\" type=\"button\" aria-expanded=\"false\"><span>Como funciona a reten\u00e7\u00e3o de 11% de INSS em contratos de obra?<\/span><svg class=\"scm-esp-faq__icon\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><line x1=\"12\" y1=\"5\" x2=\"12\" y2=\"19\"\/><line x1=\"5\" y1=\"12\" x2=\"19\" y2=\"12\"\/><\/svg><\/button><div class=\"scm-esp-faq__a\"><p>Em contratos de constru\u00e7\u00e3o civil, o contratante \u00e9 obrigado a reter 11% do valor bruto dos servi\u00e7os para o INSS (art. 31 da Lei 8.212). Esse valor precisa ser compensado na apura\u00e7\u00e3o mensal da empresa. Sem controle correto, vira perda de caixa. A SC Martins acompanha cada contrato.<\/p><\/div><\/div>\r\n\r\n  <div class=\"scm-esp-faq__item\"><button class=\"scm-esp-faq__q\" type=\"button\" aria-expanded=\"false\"><span>Como funciona a reten\u00e7\u00e3o de ISS em obras?<\/span><svg class=\"scm-esp-faq__icon\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><line x1=\"12\" y1=\"5\" x2=\"12\" y2=\"19\"\/><line x1=\"5\" y1=\"12\" x2=\"19\" y2=\"12\"\/><\/svg><\/button><div class=\"scm-esp-faq__a\"><p>Em contratos com prefeituras, construtoras e incorporadoras, o ISS (2% a 5%) geralmente \u00e9 retido na fonte pelo tomador do servi\u00e7o. Cada reten\u00e7\u00e3o precisa ser registrada e compensada corretamente. A SC Martins controla esse processo.<\/p><\/div><\/div>\r\n\r\n  <div class=\"scm-esp-faq__item\"><button class=\"scm-esp-faq__q\" type=\"button\" aria-expanded=\"false\"><span>O que \u00e9 o RET e quando vale para construtoras?<\/span><svg class=\"scm-esp-faq__icon\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><line x1=\"12\" y1=\"5\" x2=\"12\" y2=\"19\"\/><line x1=\"5\" y1=\"12\" x2=\"19\" y2=\"12\"\/><\/svg><\/button><div class=\"scm-esp-faq__a\"><p>O Regime Especial de Tributa\u00e7\u00e3o (RET) permite que incorporadoras recolham 4% sobre a receita de vendas de unidades em substitui\u00e7\u00e3o ao IRPJ, CSLL, PIS e COFINS. Exige patrim\u00f4nio de afeta\u00e7\u00e3o constitu\u00eddo corretamente para cada empreendimento. A SC Martins orienta toda a estrutura\u00e7\u00e3o.<\/p><\/div><\/div>\r\n\r\n  <div class=\"scm-esp-faq__item\"><button class=\"scm-esp-faq__q\" type=\"button\" aria-expanded=\"false\"><span>A SC Martins est\u00e1 preparada para a Reforma Tribut\u00e1ria?<\/span><svg class=\"scm-esp-faq__icon\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><line x1=\"12\" y1=\"5\" x2=\"12\" y2=\"19\"\/><line x1=\"5\" y1=\"12\" x2=\"19\" y2=\"12\"\/><\/svg><\/button><div class=\"scm-esp-faq__a\"><p>Sim. A Reforma Tribut\u00e1ria ter\u00e1 impacto significativo na constru\u00e7\u00e3o civil e na engenharia. A SC Martins acompanha todas as regulamenta\u00e7\u00f5es e j\u00e1 adapta o planejamento tribut\u00e1rio dos clientes para a transi\u00e7\u00e3o.<\/p><\/div><\/div>\r\n\r\n  <div class=\"scm-esp-faq__item\"><button class=\"scm-esp-faq__q\" type=\"button\" aria-expanded=\"false\"><span>Como funciona a transi\u00e7\u00e3o do meu contador atual?<\/span><svg class=\"scm-esp-faq__icon\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><line x1=\"12\" y1=\"5\" x2=\"12\" y2=\"19\"\/><line x1=\"5\" y1=\"12\" x2=\"19\" y2=\"12\"\/><\/svg><\/button><div class=\"scm-esp-faq__a\"><p>Nossa equipe cuida de todo o processo. Entramos em contato com o escrit\u00f3rio anterior, solicitamos os documentos e conduzimos a migra\u00e7\u00e3o completa sem custo adicional e sem interrup\u00e7\u00e3o nos servi\u00e7os.<\/p><\/div><\/div>\r\n\r\n  <div class=\"scm-esp-faq__item\"><button class=\"scm-esp-faq__q\" type=\"button\" aria-expanded=\"false\"><span>A SC Martins atende engenheiros fora de Maring\u00e1?<\/span><svg class=\"scm-esp-faq__icon\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><line x1=\"12\" y1=\"5\" x2=\"12\" y2=\"19\"\/><line x1=\"5\" y1=\"12\" x2=\"19\" y2=\"12\"\/><\/svg><\/button><div class=\"scm-esp-faq__a\"><p>Sim. Atendemos presencialmente em Maring\u00e1 e regi\u00e3o, e de forma digital para engenheiros e construtoras em todo o Brasil via WhatsApp, telefone, e-mail e videoconfer\u00eancia.<\/p><\/div><\/div>\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-321c2b5 e-con-full e-flex e-con e-child\" data-id=\"321c2b5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9865763 elementor-widget elementor-widget-html\" data-id=\"9865763\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- 03 \u00b7 SOBRE -->\n<p class=\"scm-eyebrow\">\n  <svg class=\"scm-eyebrow__pulse\" viewBox=\"0 0 48 12\" aria-hidden=\"true\">\n    <path d=\"M0 10 L8 8 L16 9 L24 5 L32 6 L40 2 L48 1\"\/>\n  <\/svg>\n  D\u00favidas frequentes\n<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f337e66 elementor-widget elementor-widget-heading\" data-id=\"f337e66\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">D\u00favidas frequentes sobre<span class=\"azul\"> contabilidade para engenheiros em Maring\u00e1.<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-88d9a3d elementor-widget elementor-widget-text-editor\" data-id=\"88d9a3d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"scm-lede\">Se n\u00e3o encontrar a sua d\u00favida aqui, \u00e9 s\u00f3 falar com nossa equipe pelo WhatsApp \u2014 respondemos no mesmo dia.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-73d7302 elementor-widget elementor-widget-html\" data-id=\"73d7302\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<a href=\"https:\/\/wa.me\/5544965910033\" target=\"_blank\" rel=\"noopener\" class=\"scm-btn\">\r\n  Falar no WhatsApp\r\n  <img decoding=\"async\" src=\"https:\/\/scmartinscontabilidade.com.br\/wp-content\/uploads\/2026\/04\/next.svg\"\r\n       alt=\"\" width=\"16\" height=\"16\"\r\n       style=\"filter: brightness(0) invert(1);\">\r\n<\/a>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4a6d0cc elementor-absolute elementor-widget elementor-widget-html\" data-id=\"4a6d0cc\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;}\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"scm-watermark\" aria-hidden=\"true\">SC<\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-acffb3e e-con-full e-flex e-con e-parent\" data-id=\"acffb3e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-02aba54 elementor-widget elementor-widget-html\" data-id=\"02aba54\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- SC MARTINS \u2014 REGI\u00d5ES ATENDIDAS -->\n<section class=\"scm-cta scm-regioes\">\n  <div class=\"scm-cta__container\">\n    <h2 class=\"scm-cta__headline\">Contabilidade para engenharia e constru\u00e7\u00e3o <span>em Maring\u00e1 e regi\u00e3o.<\/span><\/h2>\n    <p style=\"color:var(--scm-surface);opacity:.82;font-size:15px;line-height:1.65;margin:0;max-width:54ch\">A SC Martins atende engenheiros, construtoras e empresas de projetos em Maring\u00e1 e regi\u00e3o, com atendimento presencial no escrit\u00f3rio e on-line para todo o Brasil. ART, CNO, INSS da obra e RET: rotina fiscal, obriga\u00e7\u00f5es acess\u00f3rias e planejamento tribut\u00e1rio ficam com a nossa equipe.<\/p>\n  <\/div>\n<\/section>\n\n<!-- SC MARTINS \u2014 CTA FINAL (ENGENHEIROS) -->\r\n\r\n<section class=\"scm-cta\">\r\n  <div class=\"scm-cta__container\">\r\n    <h2 class=\"scm-cta__headline\">Quer contabilidade para engenheiros em Maring\u00e1 <span>com quem entende de obra e projeto?<\/span><\/h2>\r\n    <a href=\"https:\/\/wa.me\/5544965910033\" target=\"_blank\" rel=\"noopener\" class=\"scm-btn scm-btn--accent\">Falar pelo WhatsApp agora <img decoding=\"async\" src=\"https:\/\/scmartinscontabilidade.com.br\/wp-content\/uploads\/2026\/04\/next.svg\" alt=\"\" width=\"16\" height=\"16\"><\/a>\r\n  <\/div>\r\n<\/section>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f637916 e-flex e-con-boxed e-con e-parent\" data-id=\"f637916\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8c8d665 elementor-widget elementor-widget-html\" data-id=\"8c8d665\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- ESP-PSI-JS \u2014 script da p\u00e1gina Engenheiros -->\r\n<!-- Widget Custom HTML no FOOTER da p\u00e1gina Engenheiros -->\r\n\r\n<script>\r\n(function () {\r\n  'use strict';\r\n\r\n  var hasGSAP = false;\r\n  var hasST   = false;\r\n  var prefersReduced = !!(window.matchMedia && window.matchMedia('(prefers-reduced-motion: reduce)').matches);\r\n\r\n  var HIDDEN_SELS = ['[data-esp-anim]'];\r\n\r\n  function forceVisible() {\r\n    HIDDEN_SELS.forEach(function (sel) {\r\n      try { document.querySelectorAll(sel).forEach(function (el) { el.style.opacity = '1'; 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A SC Martins oferece contabilidade especializada para engenheiros, com planejamento tribut\u00e1rio ativo e dom\u00ednio das [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-1683","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/scmartinscontabilidade.com.br\/index.php\/wp-json\/wp\/v2\/pages\/1683","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/scmartinscontabilidade.com.br\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/scmartinscontabilidade.com.br\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/scmartinscontabilidade.com.br\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/scmartinscontabilidade.com.br\/index.php\/wp-json\/wp\/v2\/comments?post=1683"}],"version-history":[{"count":75,"href":"https:\/\/scmartinscontabilidade.com.br\/index.php\/wp-json\/wp\/v2\/pages\/1683\/revisions"}],"predecessor-version":[{"id":2219,"href":"https:\/\/scmartinscontabilidade.com.br\/index.php\/wp-json\/wp\/v2\/pages\/1683\/revisions\/2219"}],"wp:attachment":[{"href":"https:\/\/scmartinscontabilidade.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=1683"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}