ALMEIDA, M.G.S. previous Note on the canavieira property in Sergipe (century XIX). Annals of VIII the National Symposium of the University Professors of So Paulo History, 1976, p 483? 509. For Hdila Maria Alves Dos Santos Santana email: hedilamalves@ yahoo.com.br In the ends of century XVII, initiates it decay in the northeast sugar industry that was provoked by the production of the European colonies in the Antilhas and by the race to the gold of the Minas Gerais; Sergipe also participated of this activity exploring in the ground of Itabaiana or the ones of the river San Francisco the gold. In 1756, it had a reduction of the devices located in the coast of the Flag-ship, these devices were distributed by the hidrogrficas basins, associating the good ambient conditions and the agrarian production of cultivation. The difficulties of the Antilhanas colonies and the opening of the United States as market brought improvements for the price of the sugar and the impulse in its production. The adequacy of the ground for the bloom of the sugar cane in fluvial zones made possible the sugar production in Sergipe. In century XIX, the agricultural production of the region was: Vendia Itabaiana cereal and cotton; Lizard exported cattle, Vasa-Barrel and Piau if they occupied of the sugar farming, this development of on canavieira culture to the littoral zone facilitated the markets of the Bahia and the Europe that had been the main purchasers of these products. During century XIX, the first classification of the canavieiras regions was made, then in littoral the littoral Cinturo and sub the settling was initiated from the South, for the edges of the Real river, in the lands that had been earn of the savages with the power of the weapons. The povoamento of lands facilitated the creation of the village of Luzia Saint, in this area sugar devices had been constructed and the number of properties grew; in lands more moved away from the coast, it was the village of Lizard that if found in better conditions for the plantation of the sugar sugar cane, but this removal harmed the commercialization of sugar.
Simple the Federal one made possible many companies who had a relatively low invoicing, to change its conditions of Real Profit or Presumido.Logo, was not enclosed by SIMPLE the following taxes: Tax on Operations of Credit, Exchange and Insurance, or relative the Movable Headings or Values? IOF; Tax on Importation of Foreign Products? II; Tax on Exportation, for the Exterior, of National or Nationalized Products? IE; Income tax, relative to the payments or credits effected by the legal entity and to the gained incomes or liquid profits in applications of fixed or changeable income, as well as relative to the profits of capital gotten in the alienation of asset – TO GO in the source; Tax on the Agricultural Territorial Property? ITR; Provisory contribution on the Financial Movement? CPMF; Contribution for the Siking fund of the Time of Service? FGTS; Social contribution in charge of the employee, PIS/PASEP, Importation and COFINS – Importation In accordance with the Law in the 9,317/1996 has two types of restrictions to adhere to the Simple ones: how much to the invoicing and how much to the type of activity. Originally, the law established that only the establishments with rude annual invoicing of until R$ 120 a thousand (microcompanies) and those between R$ 120 a thousand and R$ 720 a thousand (small companies) could adhere to the simplified system of taxation. In 1998, by means of the Law n 9,732, the limit of invoicing of the small companies was raised for R$ 1,2 million. These limits had invigorated during nine years without being readjusted. In November of 2005, with the approval of the Law in the 11,196, the limits of rude invoicing had been duplicates: the microcompanies can have invoicing of until R$ the 240 a thousand and small companies of until R$ 2,4 million. With the duplication of the invoicing limits, the aliquot ones of contribution had been also modified, by means of the Provisional remedy n 275, of 29 of December of 2005.