SELECT A.cst_pis, A.ALIQUOTAPIS AS ALIQ_PIS, ROUND(SUM(A.TOTALPRODUTO),2) AS VL_REC_BRT, ROUND(SUM(A.BASEPIS),2) AS VL_BC_CONT, 
      (ROUND(sum(A.BASEPIS*(A.ALIQUOTAPIS/100)),2)) AS VL_CONT_APUR 
      FROM PRODUTOS_NOTASAIDA A 
      INNER JOIN LVSAIDAS B ON A.PRIMARIA = B.PRIMARIA 
      LEFT JOIN tributacaopiscofins C ON A.CODTRIBPISCOFINS = C.ID 
      left join CFOP P on A.CFOP=P.CFOP 
      WHERE B.EMISSAO BETWEEN('2013-07-02') AND ('2013-07-02') 
      AND B.EMPRESA in (1) and B.modelo in (1,2,4,55) and B.PARTICIPAPIS='S' and P.PARTICIPAPISCOFINS='S' 
      AND A.CST_PIS IN ('01', '02', '03', '04', '05', '49') 
      AND B.CANCELADO='N' and A.ALIQUOTAPIS>0 
      GROUP BY A.cst_pis, A.ALIQUOTAPIS 
      
      
       UNION ALL 
          SELECT A.id_produto,A.aliquota,A.cst_pis, A.ALIQUOTAPIS AS ALIQ_PIS, ROUND(SUM(A.QTDXUNIT-A.DESCONTO+A.ACRESCIMO-A.DESCONTO_ITEM),2) AS VL_REC_BRT, 
          ROUND(SUM(A.QTDXUNIT-A.DESCONTO+A.ACRESCIMO-A.DESCONTO_ITEM),2) AS VL_BC_CONT, 
          (ROUND(SUM((A.QTDXUNIT-A.DESCONTO+A.ACRESCIMO-A.DESCONTO_ITEM)*(A.ALIQUOTAPIS/100)),2)) AS VL_CONT_APUR 
          FROM MOVDIARIO A 
          INNER JOIN PRODUTO B ON A.ID_PRODUTO = B.CODITEM 
          LEFT JOIN tributacaopiscofins C ON B.COD_TRIBPISCOFINSVENDAS = C.ID 
          WHERE A.EMISSAO BETWEEN('2013-07-02') AND ('2013-07-02') 
          AND A.TIPO = 'V' 
          AND A.EMPRESA in (1) 
          AND (A.SITUACAO = '' OR A.SITUACAO = ' ' OR A.SITUACAO IS NULL) 
          AND A.CST_PIS IN ('01', '02', '03', '04', '05', '49') and A.ALIQUOTAPIS>0 
          GROUP BY A.id_produto,A.ALIQUOTAPIS, A.aliquota, A.cst_pis 



select sum(QTDXUNIT-DESCONTO+ACRESCIMO-DESCONTO_ITEM) 
from movdiario where id_produto=3973 and emissao ='2013-07-02'
  and tipo='V' and situacao=''