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COMPARAO LUCRO REAL X LUCRO PRESUMIDO X SIM

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LUCRO REAL
Receita Bruta (Mensal)
ICMS sobre Vendas 18%
ICMS: Crdito sobre Compras 18%
PIS no cumulativo de 1.65%
Cofins no cumulativo de 7.60%
=
=
=

Receita Lquida
Custo da Mercadoria Vendida = 50.0%
Margem Bruta
Folha pagamento s/ Receita Bruta = 10.0%
Encargos sociais sobre folha = 33.5%
Despesas diversas s/ Receita Bruta = 2.0%
Lucro Lquido
CSLL de 9%
LALUR
IR de 15%

Adicional de IR se > 20 mil reais 10%


Lucro Real

R$ 200,000.00
R$ 36,000.00
R$ 18,000.00
R$ 1,650.00
R$ 7,600.00
R$ 172,750.00
R$ 100,000.00
R$ 72,750.00
R$ 20,000.00
R$ 6,700.00
R$ 4,000.00
R$ 42,050.00
R$ 3,784.50
R$ 6,307.50
R$ 31,958.00
R$ 1,195.80
R$ 30,762.20

Carga Tributria: Lucro Real R$ 45,237.80


Carga Tributria: Lucro Presumido R$ 36,560.00
Carga Tributria: Simples R$ 23,220.00
Lucro: no Lucro Presumido R$ 37,490.00
Lucro: no Simples R$ 52,780.00

UMIDO X SIMPLES NACIONAL NO COMRCIO

LUCRO PRESUMIDO
Receita Bruta (Mensal)
ICMS sobre Vendas 18%
ICMS: Crdito sobre Compras 18%
PIS de 0.65%
Cofins de 3%
Receita Lquida
Custo da Mercadoria Vendida = 50.0%
Margem Bruta
Folha pagamento s/ Receita Bruta = 10.0%
Encargos sociais sobre folha = 33.5%
Despesas diversas s/ Receita Bruta = 2.0%
Lucro Lquido
Base de clculo do Lucro Presumido CSLL

R$ 200,000.00
R$ 36,000.00
R$ 18,000.00
R$ 1,300.00
R$ 6,000.00
R$ 174,700.00
R$ 100,000.00
R$ 74,700.00
R$ 20,000.00
R$ 6,700.00
R$ 4,000.00
R$ 42,050.00

Comrcio > 12%


Alquota da CSLL de 9%

R$ 24,000.00
R$ 2,160.00

Comrcio > 8%
Alquota do IR de 15%
Adicional de IR se > 20 mil reais 10%

R$ 16,000.00
R$ 2,400.00
R$ 0.00
R$ 37,490.00

Base de clculo do Lucro Presumido IR

Lucro Presumido

Carga Tributria: Lucro Presumido R$ 36,560.00


Carga Tributria: Lucro Real R$ 45,237.80
Carga Tributria: Simples R$ 23,220.00
Lucro: no Lucro Real R$ 30,762.20
Lucro: no Simples R$ 52,780.00

Atacadista >
SIMPLES NACIONAL
Receita Bruta Mensal (limite de 200 mil + 20%)
Em 12 meses (anual)

R$ 200,000.00
R$ 2,400,000.00

ICMS - Simples

R$ 0.00

Custo da Mercadoria Vendida = 50.0%

R$ 100,000.00

Folha pagamento s/ Receita Bruta = 10.0%

R$ 20,000.00

Despesas diversas s/ Receita Bruta = 2.0%

R$ 4,000.00

Encargos Fiscais (anexo I do Simples)


Alquota de 11.61%

Lucro: Simples

R$ 23,220.00

R$ 52,780.00

Carga Tributria: Simples R$ 23,220.00


Carga Tributria: Lucro Real R$ 45,237.80
Carga Tributria: Lucro Presumido R$ 36,560.00
Lucro: no Lucro Presumido R$ 37,490.00
Lucro: no Lucro Real R$ 30,762.20

COMPARAO LUCRO REAL X LUCRO PRESUMIDO X SIMPLES NA


Digite nas clulas em amarelo
LUCRO REAL
Receita Bruta
ISS de 5%
PIS no cumulativo de 1.65%
Cofins no cumultaivo de 7.6%
=
=
=

Receita Lquida
Custo do Servio = 58.0%
Margem Bruta
folha salarial = 3.0%
encargos sociais = 20.0%
despesas diversas = 0.0%
Lucro Lquido
CSLL de 9%
LALUR
IR de 15%

Adicional de IR se > 20 mil reais 10%

Lucro Real

R$ 300,000.00
R$ 15,000.00
R$ 2,079.00
R$ 9,576.00
R$ 273,345.00
R$ 174,000.00
R$ 99,345.00
R$ 9,000.00
R$ 1,800.00
R$ 0.00
R$ 88,545.00
R$ 7,969.05
R$ 13,281.75
R$ 67,294.20
R$ 4,729.42

R$ 62,564.78

Carga Tributria - Lucro Real R$ 54,435.22


Carga Tributria - Lucro Presumido R$ 52,990.00
Carga Tributria- Simples R$ 61,260.00
Lucro Presumido R$ 70,905.00
Lucro no Simples R$ 64,740.00

DO X SIMPLES NACIONAL - Servios e Locao (Anexo III)


Atividades >
LUCRO PRESUMIDO
Receita Bruta
ISS de 5%
PIS de 0.65%
Cofins de 3%
Receita Lquida
Custo do Servio = 58.0%
Resultado operacional
folha salarial = 3.0%
encargos sociais = 20.0%
despesas diversas = 0.0%
Lucro Lquido
Base de clculo do Lucro Presumido CSLL

R$ 300,000.00
R$ 15,000.00
R$ 1,950.00
R$ 9,000.00
R$ 274,050.00
R$ 174,000.00
R$ 100,050.00
R$ 9,000.00
R$ 1,800.00
R$ 0.00
R$ 88,545.00

Servios > 12%


Alquota da CSLL de 9%

R$ 36,000.00
R$ 3,240.00

Servios > 32%


Alquota do IR de 15%
Adicional de IR se > 20 mil reais 10%

R$ 96,000.00
R$ 14,400.00
R$ 7,600.00

Base de clculo do Lucro Presumido IR

Lucro Presumido

R$ 70,905.00

Carga Tributria - Lucro Real R$ 54,435.22


Carga Tributria - Lucro Presumido R$ 52,990.00
Carga Tributria- Simples R$ 61,260.00
Lucro Real R$ 62,564.78
Lucro no Simples R$ 64,740.00

SIMPLES NACIONAL
Receita Bruta Mensal (limite de 200 mil + 20%)
Em 12 meses

R$ 300,000.00
R$ 3,600,000.00

Custo do Servio = 58.0%

R$ 174,000.00

folha salarial = 3.0%

R$ 9,000.00

despesas diversas = 0.0%

R$ 0.00

Alquota de 17.42%

R$ 52,260.00

Encargos Fiscais (Anexo III)

Lucro - Simples

R$ 64,740.00

Carga Tributria - Lucro Real R$ 54,435.22


Carga Tributria - Lucro Presumido R$ 52,990.00
Carga Tributria- Simples R$ 61,260.00
Lucro Presumido R$ 70,905.00
Lucro Real R$ 62,564.78

Anexo III - Partilha do Simples Nacional Servios e Locao de Bens Mveis

Receita Mensal

TOTAL

IRPJ

CSLL

COFINS

PIS/PASEP

R$ 0.00

R$ 120,000.00

6.00%

0.00%

0.00%

0.00%

0.00%

R$ 120,000.01

R$ 240,000.00

8.21%

0.00%

0.00%

1.42%

0.00%

R$ 240,000.01

R$ 360,000.00

10.26%

0.48%

0.43%

1.43%

0.35%

R$ 360,000.01

R$ 480,000.00

11.31%

0.53%

0.53%

1.56%

0.38%

R$ 480,000.01

R$ 600,000.00

11.40%

0.53%

0.52%

1.58%

0.38%

R$ 600,000.01

R$ 720,000.00

12.42%

0.57%

0.57%

1.73%

0.40%

R$ 720,000.01

R$ 840,000.00

12.54%

0.59%

0.56%

1.74%

0.42%

R$ 840,000.01

R$ 960,000.00

12.68%

0.59%

0.57%

1.76%

0.42%

R$ 960,000.01

R$ 1,080,000.00

13.55%

0.63%

0.61%

1.88%

0.45%

R$ 1,080,000.01

R$ 1,200,000.00

13.68%

0.63%

0.64%

1.89%

0.45%

R$ 1,200,000.01

R$ 1,320,000.00

14.93%

0.69%

0.69%

2.07%

0.50%

R$ 1,320,000.01

R$ 1,440,000.00

15.06%

0.69%

0.69%

2.09%

0.50%

R$ 1,440,000.01

R$ 1,560,000.00

15.20%

0.71%

0.70%

2.10%

0.50%

R$ 1,560,000.01

R$ 1,680,000.00

15.35%

0.71%

0.70%

2.13%

0.51%

R$ 1,680,000.01

R$ 1,800,000.00

15.48%

0.72%

0.70%

2.15%

0.51%

R$ 1,800,000.01

R$ 1,920,000.00

16.85%

0.78%

0.76%

2.34%

0.56%

R$ 1,920,000.01

R$ 2,040,000.00

16.98%

0.78%

0.78%

2.36%

0.56%

R$ 2,040,000.01

R$ 2,160,000.00

17.13%

0.80%

0.79%

2.37%

0.57%

R$ 2,160,000.01

R$ 2,280,000.00

17.27%

0.80%

0.79%

2.40%

0.57%

R$ 2,280,000.01

R$ 2,400,000.00

17.42%

0.81%

0.79%

2.42%

0.57%

R$ 2,880,000.00

17.42%

CPP

ISS

4.00%

2.00%

4.00%

2.79%

4.07%

3.50%

4.47%

3.84%

4.52%

3.87%

4.92%

4.23%

4.97%

4.26%

5.03%

4.31%

5.37%

4.61%

5.42%

4.65%

5.98%

5.00%

6.09%

5.00%

6.19%

5.00%

6.30%

5.00%

6.40%

5.00%

7.41%

5.00%

7.50%

5.00%

7.60%

5.00%

7.71%

5.00%

7.83%

5.00%

TOTAL
6.00%
8.21%
10.26%
11.31%
11.40%
12.42%
12.54%
12.68%
13.55%
13.68%
14.93%
15.06%
15.20%
15.35%
15.48%
16.85%
16.98%
17.13%
17.27%
17.42%