associaÇÃo dos auditores fiscais da ... - afiscamp.org.br · associaÇÃo dos auditores fiscais...

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ASSOCIAÇÃO DOS AUDITORES FISCAIS DA PREFEITURA MUNICIPAL DE CAMPINAS Página 1 REGIÃO METROPOLITANA DE CAMPINAS/RMC – ISSQN X IPTU Em reais (R$) - preços correntes População Municípios Tributo 2012 % Arrec TT 13/12 em % 2013 % Arrec TT 14/13 em % 2014 % Arrec TT 15/14 em % 2015 % Arrec TT 16/15 em % 2016 % Arrec TT 17/16 em % 2017 % Arrec TT 1.182.429 Campinas IPTU 354.873.734,89 39,61% 8,10 383.632.548,24 36,40% 9,75 421.030.993,34 37,68% 11,00 467.358.454,49 40,10% 12,79% 527.137.950,80 43,36% 5,97% 558.630.903,43 43,20% 1.182.429 Campinas ISSQN 541.132.321,79 60,39% 23,85 670.177.564,85 63,60% 3,89 696.252.460,86 62,32% 0,27 698.102.035,15 59,90% -1,35% 688.655.348,53 56,64% 6,64% 734.380.054,80 56,80% 273.007 Sumaré IPTU 28.046.224,45 42,15% 10,36 30.950.669,92 41,70% 11,84 34.613.739,12 40,43% 8,86 37.680.276,01 41,31% 9,30% 41.184.522,80 43,59% 10,13% 45.357.515,89 44,19% 273.007 Sumaré ISSQN 38.500.708,08 57,85% 12,38 43.268.919,20 58,30% 17,86 50.994.804,21 59,57% 4,99 53.541.331,17 58,69% -0,47% 53.287.520,53 56,41% 7,52% 57.293.041,63 55,81% 239.602 Indaiatuba IPTU 53.905.161,98 57,03% 10,55 59.590.569,64 52,66% 8,78 64.820.378,43 51,93% 12,72 73.063.472,38 52,19% 15,46% 84.362.534,73 55,24% 9,73% 92.572.217,32 55,47% 239.602 Indaiatuba ISSQN 40.622.509,61 42,97% 31,87 53.567.492,99 47,34% 12,03 60.009.660,59 48,07% 11,54 66.937.219,70 47,81% 2,10% 68.344.206,46 44,76% 8,75% 74.322.322,10 44,53% 233.868 Americana IPTU 40.038.247,02 45,22% 1,40 40.597.291,77 42,49% 7,01 43.444.044,82 42,71% 2,25 44.422.819,27 41,61% 9,79% 48.771.947,76 42,41% 22,38% 59.688.009,30 41,79% 233.868 Americana ISSQN 48.511.201,82 54,78% 13,27 54.948.327,91 57,51% 6,05 58.273.078,66 57,29% 6,96 62.330.384,21 58,39% 6,27% 66.240.855,79 57,59% 25,50% 83.129.786,43 58,21% 222.186 Hortolândia IPTU 18.406.124,00 17,35% 15,73 21.302.100,58 16,35% 17,71 25.074.920,44 19,98% 6,75 26.767.648,62 21,08% 9,47% 29.303.746,00 19,27% 10,94% 32.509.276,95 20,71% 222.186 Hortolândia ISSQN 87.696.672,00 82,65% 24,31 109.016.725,50 83,65% -7,90 100.403.130,62 80,02% -0,21 100.195.410,34 78,92% 22,50% 122.737.521,99 80,73% 1,43% 124.488.836,02 79,29% 191.889 Santa Bárbara d'Oeste IPTU 20.796.572,21 49,91% 6,23 22.093.232,29 49,58% 13,28 25.027.208,55 47,73% 36,58 34.182.677,06 54,43% 11,73% 38.190.940,96 56,97% 10,77% 42.302.244,72 57,79% 191.889 Santa Bárbara d'Oeste ISSQN 20.867.654,37 50,09% 7,67 22.467.330,90 50,42% 21,98 27.405.899,89 52,27% 4,45 28.624.204,83 45,57% 0,78% 28.846.786,77 43,03% 7,09% 30.891.668,33 42,21% 124.024 Valinhos IPTU 38.058.861,70 52,88% 4,09 39.614.035,59 51,31% 22,99 48.719.369,07 52,36% -0,32 48.562.621,30 51,82% 11,58% 54.188.036,47 52,77% 8,72% 58.911.012,05 52,26% 124.024 Valinhos ISSQN 33.915.678,52 47,12% 10,85 37.596.969,46 48,69% 17,90 44.327.765,52 47,64% 1,85 45.145.983,07 48,18% 7,41% 48.492.106,11 47,23% 10,96% 53.806.523,87 47,74% 116.503 Itatiba IPTU 21.723.635,92 55,27% 13,82 24.725.618,84 54,60% 10,96 27.435.611,53 53,46% 18,22 32.434.620,60 55,07% 6,99% 34.700.839,09 56,49% 15,24% 39.989.677,70 59,34% 116.503 Itatiba ISSQN 17.583.697,67 44,73% 16,94 20.561.870,42 45,40% 16,16 23.884.166,50 46,54% 10,80 26.464.333,13 44,93% 0,98% 26.723.912,90 43,51% 2,52% 27.396.922,95 40,66% 102.499 Paulínia IPTU 4.800.965,21 3,72% 0,89 4.843.468,03 3,17% 0,05 4.845.942,84 5,22% 57,85 7.649.317,13 8,55% 8,55% 8.303.481,35 9,47% 15,61% 9.600.027,98 11,56% 102.499 Paulínia ISSQN 124.114.295,26 96,28% 19,09 147.805.099,84 96,83% -40,51 87.928.188,57 94,78% -6,94 81.823.212,06 91,45% -2,97% 79.395.752,97 90,53% -7,47% 73.465.984,19 88,44% 75.129 Vinhedo IPTU 22.914.612,71 49,16% 7,87 24.718.436,96 49,01% 12,11 27.711.539,69 51,47% 7,80 29.874.170,59 50,67% 6,29% 31.751.835,82 51,25% 7,43% 34.110.169,90 52,55% 75.129 Vinhedo ISSQN 23.694.379,43 50,84% 8,52 25.713.028,63 50,99% 1,63 26.130.976,90 48,53% 11,30 29.084.089,82 49,33% 3,83% 30.197.956,20 48,75% 1,99% 30.798.010,48 47,45% 69.086 Cosmópolis IPTU 5.625.951,38 48,63% 11,31 6.262.070,13 45,23% 6,27 6.654.492,15 48,00% 7,41 7.147.839,79 46,86% -15,59% 6.033.507,28 38,87% 7,09% 6.461.488,54 44,68% 69.086 Cosmópolis ISSQN 5.943.905,55 51,37% 27,56 7.581.866,49 54,77% -4,91 7.209.555,77 52,00% 12,43 8.105.704,24 53,14% 17,05% 9.487.384,31 61,13% -15,68% 8.000.041,71 55,32% 58.227 Nova Odessa IPTU 7.615.782,54 48,44% 12,84 8.593.278,93 46,96% 27,49 10.955.278,71 51,37% 22,70 13.442.254,90 57,85% #DIV/0! 16.619.382,92 61,02% 58.227 Nova Odessa ISSQN 8.107.436,92 51,56% 19,70 9.704.426,86 53,04% 6,88 10.371.980,54 48,63% -5,55 9.795.941,29 42,15% #DIV/0! 10.618.283,41 38,98% 57.240 Monte Mor IPTU 7.339.909,37 50,23% 17,64 8.634.746,99 47,04% -10,29 7.745.861,92 40,74% -2,41 7.559.247,17 40,14% 9,05% 8.243.280,06 44,38% 32,60% 10.930.520,95 52,55% 57.240 Monte Mor ISSQN 7.271.327,38 49,77% 33,67 9.719.491,32 52,96% 15,93 11.267.594,53 59,26% 0,04 11.272.543,86 59,86% -8,34% 10.332.388,35 55,62% -4,47% 9.870.638,72 47,45% 54.204 Jaguariúna IPTU 5.190.190,43 24,56% 13,28 5.879.385,78 24,60% 42,03 8.350.356,43 25,77% 7,47 8.973.832,07 24,39% 14,44% 10.269.918,27 27,47% 11,63% 11.463.888,49 28,60% 54.204 Jaguariúna ISSQN 15.940.540,03 75,44% 13,05 18.020.596,01 75,40% 33,51 24.058.899,84 74,23% 15,66 27.826.075,35 75,61% -2,54% 27.119.958,02 72,53% 5,54% 28.623.664,86 71,40% 51.986 Artur Nogueira IPTU 6.081.233,11 57,10% -3,86 5.846.468,66 54,37% 9,90 6.425.189,93 55,50% 16,39 7.478.260,27 60,59% 9,81% 8.211.546,40 62,54% 13,66% 9.333.132,41 65,52% 51.986 Artur Nogueira ISSQN 4.568.643,96 42,90% 7,39 4.906.092,60 45,63% 5,02 5.152.486,27 44,50% -5,60 4.864.048,00 39,41% 1,13% 4.918.815,17 37,46% -0,16% 4.910.791,13 34,48% 46.598 Pedreira IPTU 8.565.319,53 72,78% 9,11 9.345.945,27 71,20% 7,84 10.078.538,74 72,51% 16,33 11.724.546,95 75,23% 10,21% 12.921.739,30 69,40% 13,98% 14.728.295,57 76,32% 46.598 Pedreira ISSQN 3.203.086,45 27,22% 18,04 3.781.042,33 28,80% 1,06 3.821.171,87 27,49% 1,05 3.861.156,81 24,77% 47,53% 5.696.459,56 30,60% -19,77% 4.570.403,13 23,68% 22.801 Santo Antônio de Posse IPTU 2.319.712,22 37,42% -2,35 2.265.088,88 34,22% -12,02 1.992.736,02 27,69% 42,53 2.840.158,69 40,22% 5,08% 2.984.404,71 100,00% 171,56% 8.104.514,88 65,32% 22.801 Santo Antônio de Posse ISSQN 3.879.508,48 62,58% 12,23 4.353.903,12 65,78% 19,53 5.204.045,42 72,31% -18,90 4.220.729,06 59,78% 0,00% 4.303.502,12 34,68% 19.497 Engenheiro Coelho IPTU 872.335,38 30,58% 21,80 1.062.530,97 29,16% 6,67 1.133.368,58 33,84% 8,38 1.228.376,89 33,28% 12,57% 1.382.820,73 28,54% 55,37% 2.148.498,48 40,79% 19.497 Engenheiro Coelho ISSQN 1.980.458,18 69,42% 30,35 2.581.481,52 70,84% -14,17 2.215.595,11 66,16% 11,14 2.462.487,82 66,72% 40,61% 3.462.418,85 71,46% -9,93% 3.118.569,57 59,21% 14.012 Holambra IPTU 2.237.889,37 51,18% 26,48 2.830.402,84 54,17% 33,15 3.768.794,51 57,13% 12,94 4.256.446,97 54,18% 7,71% 4.584.473,44 100,00% 16,46% 5.339.081,70 52,14% 14.012 Holambra ISSQN 2.134.457,54 48,82% 12,18 2.394.457,15 45,83% 18,13 2.828.469,44 42,87% 27,29 3.600.336,26 45,82% 0,00% 4.900.347,23 47,86% 13.232 Morungaba IPTU 848.924,21 47,36% 10,89 941.360,52 45,78% 0,80 948.904,27 33,74% 6,46 1.010.192,50 47,43% 8,86% 1.099.716,10 47,95% 9,00% 1.198.684,27 49,98% 13.232 Morungaba ISSQN 943.662,39 52,64% 18,15 1.114.971,30 54,22% 67,14 1.863.516,26 66,26% -39,91 1.119.714,77 52,57% 6,60% 1.193.605,78 52,05% 0,51% 1.199.744,73 50,02% Fonte : www.comparabrasil.com - 17-07-2018

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Page 1: ASSOCIAÇÃO DOS AUDITORES FISCAIS DA ... - afiscamp.org.br · associaÇÃo dos auditores fiscais da prefeitura municipal de campinas página 1 regiÃo metropolitana de campinas/rmc

ASSOCIAÇÃO DOS AUDITORES FISCAIS DA PREFEITURA MUNICIPAL DE CAMPINAS

Página 1

REGIÃO METROPOLITANA DE CAMPINAS/RMC – ISSQN X IPTU Em reais (R$) - preços correntes

População Municípios Tributo 2012 % Arrec TT 13/12 em % 2013 % Arrec TT 14/13 em % 2014 % Arrec TT 15/14 em % 2015 % Arrec TT 16/15 em % 2016 % Arrec TT 17/16 em % 2017 % Arrec TT1.182.429 Campinas IPTU 354.873.734,89 39,61% 8,10 383.632.548,24 36,40% 9,75 421.030.993,34 37,68% 11,00 467.358.454,49 40,10% 12,79% 527.137.950,80 43,36% 5,97% 558.630.903,43 43,20%1.182.429 Campinas ISSQN 541.132.321,79 60,39% 23,85 670.177.564,85 63,60% 3,89 696.252.460,86 62,32% 0,27 698.102.035,15 59,90% -1,35% 688.655.348,53 56,64% 6,64% 734.380.054,80 56,80%

273.007 Sumaré IPTU 28.046.224,45 42,15% 10,36 30.950.669,92 41,70% 11,84 34.613.739,12 40,43% 8,86 37.680.276,01 41,31% 9,30% 41.184.522,80 43,59% 10,13% 45.357.515,89 44,19%273.007 Sumaré ISSQN 38.500.708,08 57,85% 12,38 43.268.919,20 58,30% 17,86 50.994.804,21 59,57% 4,99 53.541.331,17 58,69% -0,47% 53.287.520,53 56,41% 7,52% 57.293.041,63 55,81%239.602 Indaiatuba IPTU 53.905.161,98 57,03% 10,55 59.590.569,64 52,66% 8,78 64.820.378,43 51,93% 12,72 73.063.472,38 52,19% 15,46% 84.362.534,73 55,24% 9,73% 92.572.217,32 55,47%239.602 Indaiatuba ISSQN 40.622.509,61 42,97% 31,87 53.567.492,99 47,34% 12,03 60.009.660,59 48,07% 11,54 66.937.219,70 47,81% 2,10% 68.344.206,46 44,76% 8,75% 74.322.322,10 44,53%233.868 Americana IPTU 40.038.247,02 45,22% 1,40 40.597.291,77 42,49% 7,01 43.444.044,82 42,71% 2,25 44.422.819,27 41,61% 9,79% 48.771.947,76 42,41% 22,38% 59.688.009,30 41,79%233.868 Americana ISSQN 48.511.201,82 54,78% 13,27 54.948.327,91 57,51% 6,05 58.273.078,66 57,29% 6,96 62.330.384,21 58,39% 6,27% 66.240.855,79 57,59% 25,50% 83.129.786,43 58,21%222.186 Hortolândia IPTU 18.406.124,00 17,35% 15,73 21.302.100,58 16,35% 17,71 25.074.920,44 19,98% 6,75 26.767.648,62 21,08% 9,47% 29.303.746,00 19,27% 10,94% 32.509.276,95 20,71%222.186 Hortolândia ISSQN 87.696.672,00 82,65% 24,31 109.016.725,50 83,65% -7,90 100.403.130,62 80,02% -0,21 100.195.410,34 78,92% 22,50% 122.737.521,99 80,73% 1,43% 124.488.836,02 79,29%191.889 Santa Bárbara d'Oeste IPTU 20.796.572,21 49,91% 6,23 22.093.232,29 49,58% 13,28 25.027.208,55 47,73% 36,58 34.182.677,06 54,43% 11,73% 38.190.940,96 56,97% 10,77% 42.302.244,72 57,79%191.889 Santa Bárbara d'Oeste ISSQN 20.867.654,37 50,09% 7,67 22.467.330,90 50,42% 21,98 27.405.899,89 52,27% 4,45 28.624.204,83 45,57% 0,78% 28.846.786,77 43,03% 7,09% 30.891.668,33 42,21%124.024 Valinhos IPTU 38.058.861,70 52,88% 4,09 39.614.035,59 51,31% 22,99 48.719.369,07 52,36% -0,32 48.562.621,30 51,82% 11,58% 54.188.036,47 52,77% 8,72% 58.911.012,05 52,26%124.024 Valinhos ISSQN 33.915.678,52 47,12% 10,85 37.596.969,46 48,69% 17,90 44.327.765,52 47,64% 1,85 45.145.983,07 48,18% 7,41% 48.492.106,11 47,23% 10,96% 53.806.523,87 47,74%116.503 Itatiba IPTU 21.723.635,92 55,27% 13,82 24.725.618,84 54,60% 10,96 27.435.611,53 53,46% 18,22 32.434.620,60 55,07% 6,99% 34.700.839,09 56,49% 15,24% 39.989.677,70 59,34%116.503 Itatiba ISSQN 17.583.697,67 44,73% 16,94 20.561.870,42 45,40% 16,16 23.884.166,50 46,54% 10,80 26.464.333,13 44,93% 0,98% 26.723.912,90 43,51% 2,52% 27.396.922,95 40,66%102.499 Paulínia IPTU 4.800.965,21 3,72% 0,89 4.843.468,03 3,17% 0,05 4.845.942,84 5,22% 57,85 7.649.317,13 8,55% 8,55% 8.303.481,35 9,47% 15,61% 9.600.027,98 11,56%102.499 Paulínia ISSQN 124.114.295,26 96,28% 19,09 147.805.099,84 96,83% -40,51 87.928.188,57 94,78% -6,94 81.823.212,06 91,45% -2,97% 79.395.752,97 90,53% -7,47% 73.465.984,19 88,44%75.129 Vinhedo IPTU 22.914.612,71 49,16% 7,87 24.718.436,96 49,01% 12,11 27.711.539,69 51,47% 7,80 29.874.170,59 50,67% 6,29% 31.751.835,82 51,25% 7,43% 34.110.169,90 52,55%75.129 Vinhedo ISSQN 23.694.379,43 50,84% 8,52 25.713.028,63 50,99% 1,63 26.130.976,90 48,53% 11,30 29.084.089,82 49,33% 3,83% 30.197.956,20 48,75% 1,99% 30.798.010,48 47,45%69.086 Cosmópolis IPTU 5.625.951,38 48,63% 11,31 6.262.070,13 45,23% 6,27 6.654.492,15 48,00% 7,41 7.147.839,79 46,86% -15,59% 6.033.507,28 38,87% 7,09% 6.461.488,54 44,68%69.086 Cosmópolis ISSQN 5.943.905,55 51,37% 27,56 7.581.866,49 54,77% -4,91 7.209.555,77 52,00% 12,43 8.105.704,24 53,14% 17,05% 9.487.384,31 61,13% -15,68% 8.000.041,71 55,32%58.227 Nova Odessa IPTU 7.615.782,54 48,44% 12,84 8.593.278,93 46,96% 27,49 10.955.278,71 51,37% 22,70 13.442.254,90 57,85% #DIV/0! 16.619.382,92 61,02%58.227 Nova Odessa ISSQN 8.107.436,92 51,56% 19,70 9.704.426,86 53,04% 6,88 10.371.980,54 48,63% -5,55 9.795.941,29 42,15% #DIV/0! 10.618.283,41 38,98%57.240 Monte Mor IPTU 7.339.909,37 50,23% 17,64 8.634.746,99 47,04% -10,29 7.745.861,92 40,74% -2,41 7.559.247,17 40,14% 9,05% 8.243.280,06 44,38% 32,60% 10.930.520,95 52,55%57.240 Monte Mor ISSQN 7.271.327,38 49,77% 33,67 9.719.491,32 52,96% 15,93 11.267.594,53 59,26% 0,04 11.272.543,86 59,86% -8,34% 10.332.388,35 55,62% -4,47% 9.870.638,72 47,45%54.204 Jaguariúna IPTU 5.190.190,43 24,56% 13,28 5.879.385,78 24,60% 42,03 8.350.356,43 25,77% 7,47 8.973.832,07 24,39% 14,44% 10.269.918,27 27,47% 11,63% 11.463.888,49 28,60%54.204 Jaguariúna ISSQN 15.940.540,03 75,44% 13,05 18.020.596,01 75,40% 33,51 24.058.899,84 74,23% 15,66 27.826.075,35 75,61% -2,54% 27.119.958,02 72,53% 5,54% 28.623.664,86 71,40%51.986 Artur Nogueira IPTU 6.081.233,11 57,10% -3,86 5.846.468,66 54,37% 9,90 6.425.189,93 55,50% 16,39 7.478.260,27 60,59% 9,81% 8.211.546,40 62,54% 13,66% 9.333.132,41 65,52%51.986 Artur Nogueira ISSQN 4.568.643,96 42,90% 7,39 4.906.092,60 45,63% 5,02 5.152.486,27 44,50% -5,60 4.864.048,00 39,41% 1,13% 4.918.815,17 37,46% -0,16% 4.910.791,13 34,48%46.598 Pedreira IPTU 8.565.319,53 72,78% 9,11 9.345.945,27 71,20% 7,84 10.078.538,74 72,51% 16,33 11.724.546,95 75,23% 10,21% 12.921.739,30 69,40% 13,98% 14.728.295,57 76,32%46.598 Pedreira ISSQN 3.203.086,45 27,22% 18,04 3.781.042,33 28,80% 1,06 3.821.171,87 27,49% 1,05 3.861.156,81 24,77% 47,53% 5.696.459,56 30,60% -19,77% 4.570.403,13 23,68%22.801 Santo Antônio de Posse IPTU 2.319.712,22 37,42% -2,35 2.265.088,88 34,22% -12,02 1.992.736,02 27,69% 42,53 2.840.158,69 40,22% 5,08% 2.984.404,71 100,00% 171,56% 8.104.514,88 65,32%22.801 Santo Antônio de Posse ISSQN 3.879.508,48 62,58% 12,23 4.353.903,12 65,78% 19,53 5.204.045,42 72,31% -18,90 4.220.729,06 59,78% 0,00% 4.303.502,12 34,68%19.497 Engenheiro Coelho IPTU 872.335,38 30,58% 21,80 1.062.530,97 29,16% 6,67 1.133.368,58 33,84% 8,38 1.228.376,89 33,28% 12,57% 1.382.820,73 28,54% 55,37% 2.148.498,48 40,79%19.497 Engenheiro Coelho ISSQN 1.980.458,18 69,42% 30,35 2.581.481,52 70,84% -14,17 2.215.595,11 66,16% 11,14 2.462.487,82 66,72% 40,61% 3.462.418,85 71,46% -9,93% 3.118.569,57 59,21%14.012 Holambra IPTU 2.237.889,37 51,18% 26,48 2.830.402,84 54,17% 33,15 3.768.794,51 57,13% 12,94 4.256.446,97 54,18% 7,71% 4.584.473,44 100,00% 16,46% 5.339.081,70 52,14%14.012 Holambra ISSQN 2.134.457,54 48,82% 12,18 2.394.457,15 45,83% 18,13 2.828.469,44 42,87% 27,29 3.600.336,26 45,82% 0,00% 4.900.347,23 47,86%13.232 Morungaba IPTU 848.924,21 47,36% 10,89 941.360,52 45,78% 0,80 948.904,27 33,74% 6,46 1.010.192,50 47,43% 8,86% 1.099.716,10 47,95% 9,00% 1.198.684,27 49,98%13.232 Morungaba ISSQN 943.662,39 52,64% 18,15 1.114.971,30 54,22% 67,14 1.863.516,26 66,26% -39,91 1.119.714,77 52,57% 6,60% 1.193.605,78 52,05% 0,51% 1.199.744,73 50,02%

Fonte : www.comparabrasil.com - 17-07-2018

Page 2: ASSOCIAÇÃO DOS AUDITORES FISCAIS DA ... - afiscamp.org.br · associaÇÃo dos auditores fiscais da prefeitura municipal de campinas página 1 regiÃo metropolitana de campinas/rmc

ASSOCIAÇÃO DOS AUDITORES FISCAIS DA PREFEITURA MUNICIPAL DE CAMPINAS

Página 2

ATÉ JUNHO/20182018 % Arrec TT 18/17 em %

449.413.891,81 50,73% -19,55%436.528.365,68 49,27% -40,56%