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Planilha - Planejamento T

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Incio
1. Entrada de Dados
2. Aliquota de Imposto
3. Resultados
4. Tabelas SN

Sobre a Capital Social

Esta planilha tem o intuito contribuir com o Planejament

O metodo utilizado estimar os tributos atravs de infor


empreendedor ou gestor da rea financeira. Como qualq
simplificao de um situao obtida atravs de informa
decises aconselhavl consultar um contador.

As etapas para o clculo so;


1. Estimar informaes anuais de Receita e de Despesas
2. Validar as aliquotas bsicas dos impostos na opo Al
3. Validar os clculos realizados, na opo Resultados.
4. Analisar os resultados da planilha.

OBS: Em todos os casos, os campos a serem preenchido

A planilha possui dados de um exemplo preenchido para


funcionamento.

Importante:
A opo de enquadramento, seja ele lucro real, lucro pre
de uma srie de condies que no esto incluidas nos c

As informaes desta planilha servem apenas para orien


aconselhamento para a tomada de deciso. Seus clculo
tributria das empresas, como qualquer simplificao es
diversas.

necessrio sempre consultar um profissional habilitado


fatores que influenciam a definio de enquadramento t
nos responsabilizamos pelo uso das informaes desta f

ento Tributrio

Planejamento Tributrio das Empresas.

avs de informaes simples, disponvel a qualquer


Como qualquer calculo simulado, ele uma
de informaes e premissas, para a tomada de
dor.

de Despesas na opo Entrada de Dados.


na opo Alquota de Impostos.
esultados.
preenchidos esto em azul.

enchido para facilitar o entendimento de seu

eal, lucro presumido ou simples nacional, depende


cluidas nos calculos.

as para orientao geral, e no significam o


Seus clculos so simplificaes da dinmica
plificao esto sujeitas a erros e a imprecises

nal habilitado para que seja discutido os diversos


adramento tributrio para cada caso isolado. No
es desta ferramenta.

1. Entrada de dados
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NOME DA EMPRESA: Exemplo

RECEITAS

1. Entrada de Dados

REA DE ATUAO:

2. Aliquota de Imposto

ENQUADRAMENTO ATU
Simples Nacional

SERVIOS

Comrcio
Indstria

3. Resultados

DESONERADO:

Servios Tabela III

4. Tabelas SN

ALIQUOTA DESONERA 0.0%

Servios Tabela IV

Sobre a Capital Social

MARKUP MULTIPLICAD1
REFERENCIA CUSTOS 0.00

Total das Vendas

No

GASTOS
-

Salrios

100,000.00

Compras Internas

400,000.00

Compras Interestaduai

100,000.00

Compras Importados

Servios Tabela V

Insumo para P.Servio

Servios Tabela VI

Energia/Aluguel/Fretes

2,500,000.00

2,500,000.00

Depreciao
Demais Despesas

RESUMO DE CARGA TRIBUTRIA


enquadramento
SIMPLES NACIONAL
LUCRO PRESUMIDO
LUCRO REAL

valor dos impostos

Total de Despesas

127,200.00
27,000.00
3,600.00
757,800.00

% s/ Fat.

282,250.00

11.29%

660,050.00

26.40%

1,065,562.09

42.62%

Obs: As informaes servem para orientao geral, e no significam aconselhamento. Clculos simplificados esto sujeitas a erros/imprecises. No nos responsabilizamos pelo uso das informaes. Consulte seu contador.

2. Aliquota de Impostos
Menu
TRIBUTOS EM GERAL

TRIBUTOS LUCRO PRESUMIDO TRIBUTOS LUCRO REAL

TRIBUTOS SIMPLES NACIONAL

1. Entrada de Dados

IPI

5.00%

PIS/PASEP

0.65%

PIS/PASEP

1.65%

TABELA I

10.23%

2. Aliquota de Imposto

ISS

5.00%

COFINS

3.00%

COFINS

7.60%

TABELA II

10.73%

3. Resultados

ICMS

18.00%

IRPJ

15.00%

IRPJ

15.00%

TABELA III

15.35%

4. Tabelas SN

RAT

1.00%

ADICIONAL IRPJ 10.00%

ADICIONAL IRPJ 10.00%

TABELA IV

14.15%

CPRB

0.00%

CSLL

CSLL

TABELA V

19.56%

INSS

20.00%

TABELA VI

22.14%

Incio

Sobre a Capital Social

9.00%

9.00%

INSS TERCEIROS5.80%
ICMS INTERNO 18.00%
ICMS INTEREST.12.00%
ICMS IMPORT.

4.00%

IPI ENTRADA

5.00%

FGTS

8.00%

Obs: As informaes servem para orientao geral, e no significam aconselhamento. Clculos simplificados esto sujeitas a erros/imprecises. No nos responsabilizamos pelo uso das informaes. Consulte
seu contador.

3. Resultado dos Impostos


Menu
Incio

TRIBUTOS

LUCRO PRESUMIDO
% tributos s/ Fat.

1. Entrada de Dados

LUCRO REAL

Valor

% tributos s/ Fat.

SIMPLES NACIONAL
Valor

% tributos s/ Fat.

Valor

2. Aliquota de Imposto

PIS/PASEP

0.65%

16,250.00

1.22%

30,455.70

0.00%

3. Resultado dos Impostos

COFINS

3.00%

75,000.00

5.61%

140,280.80

0.00%

4. Tabelas SN

IRPJ

1.20%

30,000.00

7.02%

175,599.53

0.00%

ADICIONAL IRPJ

0.00%

3.72%

93,066.35

0.00%

CSLL

0.72%

18,000.00

4.21%

105,359.72

0.00%

IPI

4.80%

120,000.00

4.80%

120,000.00

0.00%

ISS

0.00%

0.00%

0.00%

Sobre a Capital Social

ICMS

14.64%

366,000.00

0.00%
14.64%

366,000.00

Dif Aliquota - ICMS

0.00%

0.00%

0.24%

SIMPLES NACIONAL

0.00%

0.00%

10.73%

INSS

0.80%

20,000.00

0.80%

20,000.00

0.00%

INSS TERCEIROS

0.23%

5,800.00

0.23%

5,800.00

0.00%

RAT

0.04%

1,000.00

0.04%

1,000.00

0.00%

CPP

0.00%

FGTS

0.32%
26.40%

8,000.00
660,050.00

0.00%
0.32%
42.62%

8,000.00
1,065,562.09

0.00%
0.32%
11.29%

6,000.00
268,250.00

8,000.00
282,250.00

Obs: As informaes servem para orientao geral, e no significam aconselhamento. Clculos simplificados esto sujeitas a erros/imprecises. No nos responsabilizamos pelo uso das informaes. Consulte seu contador.

4. TABELAS DO SIMPLES NACIONAL


Menu
Incio
1. Entrada de Dados

TABELA 1
Receita Bruta em 12 meses (em R$)
-

2. Aliquota de Imposto

180,000.01

3. Resultados

360,000.01

4. Tabelas SN

540,000.01
Sobre a Capital Social

720,000.01

180,000.00
360,000.00

Alquota

IRPJ

CSLL

Cofins

PIS/Pasep

CPP

ICMS

4.00%

0.00%

0.00%

0.00%

0.00%

2.75%

1.25%

5.47%

0.00%

0.00%

0.86%

0.00%

2.75%

1.86%

540,000.00

6.84%

0.27%

0.31%

0.95%

0.23%

2.75%

2.33%

720,000.00

7.54%

0.35%

0.35%

1.04%

0.25%

2.99%

2.56%

900,000.00

7.60%

0.35%

0.35%

1.05%

0.25%

3.02%

2.58%

900,000.01

1,080,000.00

8.28%

0.38%

0.38%

1.15%

0.27%

3.28%

2.82%

1,080,000.01

1,260,000.00

8.36%

0.39%

0.39%

1.16%

0.28%

3.30%

2.84%

1,260,000.01

1,440,000.00

8.45%

0.39%

0.39%

1.17%

0.28%

3.35%

2.87%

1,440,000.01

1,620,000.00

9.03%

0.42%

0.42%

1.25%

0.30%

3.57%

3.07%

1,620,000.01

1,800,000.00

9.12%

0.43%

0.43%

1.26%

0.30%

3.60%

3.10%

1,800,000.01

1,980,000.00

9.95%

0.46%

0.46%

1.38%

0.33%

3.94%

3.38%

1,980,000.01

2,160,000.00

10.04%

0.46%

0.46%

1.39%

0.33%

3.99%

3.41%

2,160,000.01

2,340,000.00

10.13%

0.47%

0.47%

1.40%

0.33%

4.01%

3.45%

2,340,000.01

2,520,000.00

10.23%

0.47%

0.47%

1.42%

0.34%

4.05%

3.48%

2,520,000.01

2,700,000.00

10.32%

0.48%

0.48%

1.43%

0.34%

4.08%

3.51%

2,700,000.01

2,880,000.00

11.23%

0.52%

0.52%

1.56%

0.37%

4.44%

3.82%

2,880,000.01

3,060,000.00

11.32%

0.52%

0.52%

1.57%

0.37%

4.49%

3.85%

3,060,000.01

3,240,000.00

11.42%

0.53%

0.53%

1.58%

0.38%

4.52%

3.88%

3,240,000.01

3,420,000.00

11.51%

0.53%

0.53%

1.60%

0.38%

4.56%

3.91%

3,420,000.01

3,600,000.00

11.61%

0.54%

0.54%

1.60%

0.38%

4.60%

3.95%

CSLL

Cofins

PIS/Pasep

TABELA 2
Receita Bruta em 12 meses (em R$)
180,000.01
360,000.01

Alquota

IRPJ

CPP

ICMS

IPI

180,000.00

4.50%

0.00%

0.00%

0.00%

0.00%

2.75%

1.25%

0.50%

360,000.00

5.97%

0.00%

0.00%

0.86%

0.00%

2.75%

1.86%

0.50%

540,000.00

7.34%

0.27%

0.31%

0.95%

0.23%

2.75%

2.33%

0.50%

540,000.01

720,000.00

8.04%

0.35%

0.35%

1.04%

0.25%

2.99%

2.56%

0.50%

720,000.01

900,000.00

8.10%

0.35%

0.35%

1.05%

0.25%

3.02%

2.58%

0.50%

900,000.01

1,080,000.00

8.78%

0.38%

0.38%

1.15%

0.27%

3.28%

2.82%

0.50%

1,080,000.01

1,260,000.00

8.86%

0.39%

0.39%

1.16%

0.28%

3.30%

2.84%

0.50%

1,260,000.01

1,440,000.00

8.95%

0.39%

0.39%

1.17%

0.28%

3.35%

2.87%

0.50%

1,440,000.01

1,620,000.00

9.53%

0.42%

0.42%

1.25%

0.30%

3.57%

3.07%

0.50%

1,620,000.01

1,800,000.00

9.62%

0.42%

0.42%

1.26%

0.30%

3.62%

3.10%

0.50%

1,800,000.01

1,980,000.00

10.45%

0.46%

0.46%

1.38%

0.33%

3.94%

3.38%

0.50%

1,980,000.01

2,160,000.00

2,160,000.01

2,340,000.00

2,340,000.01

2,520,000.00

2,520,000.01

2,700,000.00

2,700,000.01

2,880,000.00

2,880,000.01

3,060,000.00

3,060,000.01

3,240,000.00

3,240,000.01

3,420,000.00

3,420,000.01

3,600,000.00

10.54%

0.46%

0.46%

10.63%

0.47%

0.47%

10.73%

0.47%

0.47%

10.82%

0.48%

0.48%

11.73%

0.52%

0.52%

11.82%

0.52%

0.52%

11.92%

0.53%

0.53%

1.39%
1.40%
1.42%
1.43%
1.56%
1.57%
1.58%
1.60%

0.33%

3.99%

3.41%

0.50%

0.33%

4.01%

3.45%

0.50%

0.34%

4.05%

3.48%

0.50%

0.34%

4.08%

3.51%

0.50%

0.37%

4.44%

3.82%

0.50%

0.37%

4.49%

3.85%

0.50%

0.38%

4.52%

3.88%

0.50%

12.01%

0.53%

0.53%

0.38%

4.56%

3.91%

0.50%

12.11%

0.54%

0.54%

1.60%

0.38%

4.60%

3.95%

0.50%

Alquota

IRPJ

CSLL

Cofins

PIS/Pasep

CPP

ISS

TABELA 3
Receita Bruta em 12 meses (em R$)
-

180,000.00

6.00%

0.00%

0.00%

0.00%

0.00%

4.00%

2.00%

180,000.01

360,000.00

8.21%

0.00%

0.00%

1.42%

0.00%

4.00%

2.79%

360,000.01

540,000.00

10.26%

0.48%

0.43%

1.43%

0.35%

4.07%

3.50%

540,000.01

720,000.00

11.31%

0.53%

0.53%

1.56%

0.38%

4.47%

3.84%

720,000.01

900,000.00

11.40%

0.53%

0.52%

1.58%

0.38%

4.52%

3.87%

900,000.01

1,080,000.00

12.42%

0.57%

0.57%

1.73%

0.40%

4.92%

4.23%

1,080,000.01
1,260,000.01

1,260,000.00
1,440,000.00

12.54%
12.68%

0.59%
0.59%

0.56%
0.57%

1.74%
1.76%

0.42%
0.42%

4.97%
5.03%

4.26%
4.31%

1,440,000.01

1,620,000.00

13.55%

0.63%

0.61%

1.88%

0.45%

5.37%

4.61%

1,620,000.01

1,800,000.00

13.68%

0.63%

0.64%

1.89%

0.45%

5.42%

4.65%

1,800,000.01

1,980,000.00

14.93%

0.69%

0.69%

2.07%

0.50%

5.98%

5.00%

1,980,000.01

2,160,000.00

15.06%

0.69%

0.69%

2.09%

0.50%

6.09%

5.00%

2,160,000.01

2,340,000.00

15.20%

0.71%

0.70%

2.10%

0.50%

6.19%

5.00%

2,340,000.01

2,520,000.00

15.35%

0.71%

0.70%

2.13%

0.51%

6.30%

5.00%

2,520,000.01

2,700,000.00

15.48%

0.72%

0.70%

2.15%

0.51%

6.40%

5.00%

2,700,000.01

2,880,000.00

16.85%

0.78%

0.76%

2.34%

0.56%

7.41%

5.00%

2,880,000.01

3,060,000.00

16.98%

0.78%

0.78%

2.36%

0.56%

7.50%

5.00%

3,060,000.01

3,240,000.00

17.13%

0.80%

0.79%

2.37%

0.57%

7.60%

5.00%

3,240,000.01

3,420,000.00

17.27%

0.80%

0.79%

2.40%

0.57%

7.71%

5.00%

3,420,000.01

3,600,000.00

17.42%

0.81%

0.79%

2.42%

0.57%

7.83%

5.00%

CSLL

Cofins

PIS/Pasep

TABELA 4
Receita Bruta em 12 meses (em R$)
180,000.01
360,000.01

Alquota

IRPJ

ISS

180,000.00

4.50%

0.00%

1.22%

1.28%

0.00%

2.00%

360,000.00

6.54%

0.00%

1.84%

1.91%

0.00%

2.79%

540,000.00

7.70%

0.16%

1.85%

1.95%

0.24%

3.50%

540,000.01

720,000.00

8.49%

0.52%

1.87%

1.99%

0.27%

3.84%

720,000.01

900,000.00

8.97%

0.89%

1.89%

2.03%

0.29%

3.87%

900,000.01

1,080,000.00

9.78%

1.25%

1.91%

2.07%

0.32%

4.23%

1,080,000.01

1,260,000.00

10.26%

1.62%

1.93%

2.11%

0.34%

4.26%

1,260,000.01

1,440,000.00

10.76%

2.00%

1.95%

2.15%

0.35%

4.31%

1,440,000.01

1,620,000.00

11.51%

2.37%

1.97%

2.19%

0.37%

4.61%

1,620,000.01

1,800,000.00

12.00%

2.74%

2.00%

2.23%

0.38%

4.65%

1,800,000.01

1,980,000.00

12.80%

3.12%

2.01%

2.27%

0.40%

5.00%

1,980,000.01

2,160,000.00

13.25%

3.49%

2.03%

2.31%

0.42%

5.00%

2,160,000.01

2,340,000.00

13.70%

3.86%

2.05%

2.35%

0.44%

5.00%

2,340,000.01

2,520,000.00

14.15%

4.23%

2.07%

2.39%

0.46%

5.00%

2,520,000.01

2,700,000.00

14.60%

4.60%

2.10%

2.43%

0.47%

2,700,000.01

2,880,000.00

15.05%

4.90%

2.19%

2.47%

0.49%

2,880,000.01

3,060,000.00

15.50%

5.21%

2.27%

2.51%

0.51%

3,060,000.01

3,240,000.00

15.95%

5.51%

2.36%

2.55%

0.53%

3,240,000.01

3,420,000.00

16.40%

5.81%

2.45%

2.59%

0.55%

3,420,000.01

3,600,000.00

16.85%

6.12%

2.53%

2.63%

0.57%

5.00%
5.00%
5.00%
5.00%
5.00%
5.00%

tabela 5
Receita Bruta em 12 meses (em R$)
-

180,000.00

(r)<0,10
17.50%

0,10=< (r) e 0,15=< (r) e 0,20=< (r) e 0,25=< (r) e 0, 30=< (r) e 0,35=< (r) e
(r) < 0,15
(r) < 0,20
(r) < 0, 25
(r) < 0,30
(r) < 0,35
(r) < 0,40
15.70%

13.70%

11.82%

10.47%

9.97%

180,000.01

360,000.00

17.52%

15.75%

13.90%

12.60%

12.33%

10.72%

360,000.01

540,000.00

17.55%

15.95%

14.20%

12.90%

12.64%

11.11%

540,000.01

720,000.00

17.95%

16.70%

15.00%

13.70%

13.45%

12.00%

8.80%
9.10%
9.58%
10.56%

(r)>=
0,40
8.00%
8.48%
9.03%
9.34%

720,000.01

900,000.00

18.15%

16.95%

15.30%

14.03%

13.53%

12.40%

11.04%

10.06%

900,000.01

1,080,000.00

18.45%

17.20%

15.40%

14.10%

13.60%

12.60%

11.60%

10.60%

1,080,000.01

1,260,000.00

18.55%

17.30%

15.50%

14.11%

13.68%

12.68%

11.68%

10.68%

1,260,000.01

1,440,000.00

18.62%

17.32%

15.60%

14.12%

13.69%

12.69%

11.69%

10.69%

1,440,000.01

1,620,000.00

18.72%

17.42%

15.70%

14.13%

14.08%

13.08%

12.08%

11.08%

1,620,000.01

1,800,000.00

18.86%

17.56%

15.80%

14.14%

14.09%

13.09%

12.09%

11.09%

1,800,000.01

1,980,000.00

18.96%

17.66%

15.90%

14.49%

14.45%

13.61%

12.78%

11.87%

1,980,000.01

2,160,000.00

19.06%

17.76%

16.00%

14.67%

14.64%

13.89%

13.15%

12.28%

2,160,000.01

2,340,000.00

19.26%

17.96%

16.20%

14.86%

14.82%

14.17%

13.51%

12.68%

2,340,000.01

2,520,000.00

19.56%

18.30%

16.50%

15.46%

15.18%

14.61%

14.04%

13.26%

2,520,000.01

2,700,000.00

20.70%

19.30%

17.45%

16.24%

16.00%

15.52%

15.03%

14.29%

2,700,000.01

2,880,000.00

21.20%

20.00%

18.20%

16.91%

16.72%

16.32%

15.93%

15.23%

2,880,000.01

3,060,000.00

21.70%

20.50%

18.70%

17.40%

17.13%

16.82%

16.38%

16.17%

3,060,000.01

3,240,000.00

22.20%

20.90%

19.10%

17.80%

17.55%

17.22%

16.82%

16.51%

3,240,000.01

3,420,000.00

22.50%

21.30%

19.50%

18.20%

17.97%

17.44%

17.21%

16.94%

3,420,000.01

3,600,000.00

22.90%

21.80%

20.00%

18.60%

18.40%

17.85%

17.60%

17.18%

Alquota

IRPJ,
PIS/Pasep,
CSLL, Cofinse
CPP
14.93%

2.00%

Tabela 6
Receita Bruta em 12 meses (em R$)
180,000.01

180,000.00
360,000.00

16.93%
17.72%

14.93%

ISS

2.79%

360,000.01

540,000.00

18.43%

14.93%

3.50%

540,000.01

720,000.00

18.77%

14.93%

3.84%

720,000.01

900,000.00

19.04%

15.17%

3.87%

900,000.01

1,080,000.00

19.94%

15.71%

4.23%

1,080,000.01

1,260,000.00

20.34%

16.08%

4.26%

1,260,000.01

1,440,000.00

20.66%

16.35%

4.31%

1,440,000.01

1,620,000.00

21.17%

16.56%

4.61%

1,620,000.01

1,800,000.00

21.38%

16.73%

4.65%

1,800,000.01

1,980,000.00

21.86%

16.86%

5.00%

1,980,000.01

2,160,000.00

21.97%

16.97%

5.00%

2,160,000.01

2,340,000.00

22.06%

17.06%

5.00%

2,340,000.01

2,520,000.00

22.14%

17.14%

5.00%

2,520,000.01

2,700,000.00

22.21%

17.21%

5.00%

2,700,000.01

2,880,000.00

22.21%

17.21%

5.00%

2,880,000.01

3,060,000.00

22.32%

17.32%

5.00%

3,060,000.01

3,240,000.00

22.37%

17.37%

5.00%

3,240,000.01

3,420,000.00

22.41%

17.41%

5.00%

22.45%

17.45%

5.00%

3,420,000.01

3,600,000.00

(r)<0,10

180000,01

(r)<0,10

17.50%
17.52%

360000,01

(r)<0,10

17.55%

540000,01

(r)<0,10

17.95%

720000,01

(r)<0,10

18.15%

900000,01

(r)<0,10

18.45%

1080000,01

(r)<0,10

18.55%

1260000,01

(r)<0,10

18.62%

1440000,01

(r)<0,10

18.72%

1620000,01

(r)<0,10

18.86%

1800000,01
1980000,01
2160000,01
2340000,01
2520000,01
2700000,01
2880000,01
3060000,01

(r)<0,10

18.96%

(r)<0,10

19.06%

(r)<0,10

19.26%

(r)<0,10

19.56%

(r)<0,10

20.70%

(r)<0,10

21.20%

(r)<0,10

21.70%

(r)<0,10

22.20%

3240000,01

(r)<0,10

22.50%

3420000,01

(r)<0,10
0,10=< (r) e (r) <
0,15
0,10=< (r) e (r) <
0,15
0,10=< (r) e (r) <
0,15
0,10=< (r) e (r) <
0,15
0,10=< (r) e (r) <
0,15
0,10=< (r) e (r) <
0,15
0,10=< (r) e (r) <
0,15
0,10=< (r) e (r) <
0,15
0,10=< (r) e (r) <
0,15
0,10=< (r) e (r) <
0,15
0,10=< (r) e (r) <
0,15
0,10=< (r) e (r) <
0,15
0,10=< (r) e (r) <
0,15
0,10=< (r) e (r) <
0,15
0,10=< (r) e (r) <
0,15
0,10=< (r) e (r) <
0,15
0,10=< (r) e (r) <
0,15
0,10=< (r) e (r) <
0,15
0,10=< (r) e (r) <
0,15
0,10=< (r) e (r) <
0,15
0,15=< (r) e (r) <
0,20
0,15=< (r) e (r) <
0,20
0,15=< (r) e (r) <
0,20
0,15=< (r) e (r) <
0,20
0,15=< (r) e (r) <
0,20
0,15=< (r) e (r) <
0,20
0,15=< (r) e (r) <
0,20
0,15=< (r) e (r) <
0,20
0,15=< (r) e (r) <
0,20
0,15=< (r) e (r) <
0,20
0,15=< (r) e (r) <
0,20
0,15=< (r) e (r) <
0,20
0,15=< (r) e (r) <
0,20
0,15=< (r) e (r) <
0,20
0,15=< (r) e (r) <
0,20
0,15=< (r) e (r) <
0,20
0,15=< (r) e (r) <
0,20
0,15=< (r) e (r) <
0,20
0,15=< (r) e (r) <
0,20
0,15=< (r) e (r) <
0,20
0,20=< (r) e (r) <
0,25
0,20=< (r) e (r) <
0,25
0,20=< (r) e (r) <
0,25
0,20=< (r) e (r) <
0,25
0,20=< (r) e (r) <
0,25
0,20=< (r) e (r) <
0,25
0,20=< (r) e (r) <
0,25
0,20=< (r) e (r) <
0,25
0,20=< (r) e (r) <
0,25
0,20=< (r) e (r) <
0,25
0,20=< (r) e (r) <
0,25
0,20=< (r) e (r) <
0,25
0,20=< (r) e (r) <
0,25
0,20=< (r) e (r) <
0,25
0,20=< (r) e (r) <
0,25
0,20=< (r) e (r) <
0,25
0,20=< (r) e (r) <
0,25
0,20=< (r) e (r) <
0,25
0,20=< (r) e (r) <
0,25
0,20=< (r) e (r) <
0,25
0,25=< (r) e (r) <
0,30
0,25=< (r) e (r) <
0,30
0,25=< (r) e (r) <
0,30
0,25=< (r) e (r) <
0,30
0,25=< (r) e (r) <
0,30
0,25=< (r) e (r) <
0,30
0,25=< (r) e (r) <
0,30
0,25=< (r) e (r) <
0,30
0,25=< (r) e (r) <
0,30
0,25=< (r) e (r) <
0,30
0,25=< (r) e (r) <
0,30
0,25=< (r) e (r) <
0,30
0,25=< (r) e (r) <
0,30
0,25=< (r) e (r) <
0,30
0,25=< (r) e (r) <
0,30
0,25=< (r) e (r) <
0,30
0,25=< (r) e (r) <
0,30
0,25=< (r) e (r) <
0,30
0,25=< (r) e (r) <
0,30
0,25=< (r) e (r) <
0,30
0,30=< (r) e (r) <
0,35
0,30=< (r) e (r) <
0,35
0,30=< (r) e (r) <
0,35
0,30=< (r) e (r) <
0,35
0,30=< (r) e (r) <
0,35
0,30=< (r) e (r) <
0,35
0,30=< (r) e (r) <
0,35
0,30=< (r) e (r) <
0,35
0,30=< (r) e (r) <
0,35
0,30=< (r) e (r) <
0,35
0,30=< (r) e (r) <
0,35
0,30=< (r) e (r) <
0,35
0,30=< (r) e (r) <
0,35
0,30=< (r) e (r) <
0,35
0,30=< (r) e (r) <
0,35
0,30=< (r) e (r) <
0,35
0,30=< (r) e (r) <
0,35
0,30=< (r) e (r) <
0,35
0,30=< (r) e (r) <
0,35
0,30=< (r) e (r) <
0,35
0,35=< (r) e (r) <
0,40
0,35=< (r) e (r) <
0,40
0,35=< (r) e (r) <
0,40
0,35=< (r) e (r) <
0,40
0,35=< (r) e (r) <
0,40
0,35=< (r) e (r) <
0,40
0,35=< (r) e (r) <
0,40
0,35=< (r) e (r) <
0,40
0,35=< (r) e (r) <
0,40
0,35=< (r) e (r) <
0,40
0,35=< (r) e (r) <
0,40
0,35=< (r) e (r) <
0,40
0,35=< (r) e (r) <
0,40
0,35=< (r) e (r) <
0,40
0,35=< (r) e (r) <
0,40

0
180000,01
360000,01
540000,01
720000,01
900000,01
1080000,01
1260000,01
1440000,01
1620000,01
1800000,01
1980000,01
2160000,01
2340000,01
2520000,01
2700000,01
2880000,01
3060000,01
3240000,01
3420000,01
0
180000,01
360000,01
540000,01
720000,01
900000,01
1080000,01
1260000,01
1440000,01
1620000,01
1800000,01
1980000,01
2160000,01
2340000,01
2520000,01
2700000,01
2880000,01
3060000,01
3240000,01
3420000,01
0
180000,01
360000,01
540000,01
720000,01
900000,01
1080000,01
1260000,01
1440000,01
1620000,01
1800000,01
1980000,01
2160000,01
2340000,01
2520000,01
2700000,01
2880000,01
3060000,01
3240000,01
3420000,01
0
180000,01
360000,01
540000,01
720000,01
900000,01
1080000,01
1260000,01
1440000,01
1620000,01
1800000,01
1980000,01
2160000,01
2340000,01
2520000,01
2700000,01
2880000,01
3060000,01
3240000,01
3420000,01
0
180000,01
360000,01
540000,01
720000,01
900000,01
1080000,01
1260000,01
1440000,01
1620000,01
1800000,01
1980000,01
2160000,01
2340000,01
2520000,01
2700000,01
2880000,01
3060000,01
3240000,01
3420000,01
0
180000,01
360000,01
540000,01
720000,01
900000,01
1080000,01
1260000,01
1440000,01
1620000,01
1800000,01
1980000,01
2160000,01
2340000,01
2520000,01

22.90%
15.70%
15.75%
15.95%
16.70%
16.95%
17.20%
17.30%
17.32%
17.42%
17.56%
17.66%
17.76%
17.96%
18.30%
19.30%
20.00%
20.50%
20.90%
21.30%
21.80%
13.70%
13.90%
14.20%
15.00%
15.30%
15.40%
15.50%
15.60%
15.70%
15.80%
15.90%
16.00%
16.20%
16.50%
17.45%
18.20%
18.70%
19.10%
19.50%
20.00%
11.82%
12.60%
12.90%
13.70%
14.03%
14.10%
14.11%
14.12%
14.13%
14.14%
14.49%
14.67%
14.86%
15.46%
16.24%
16.91%
17.40%
17.80%
18.20%
18.60%
10.47%
12.33%
12.64%
13.45%
13.53%
13.60%
13.68%
13.69%
14.08%
14.09%
14.45%
14.64%
14.82%
15.18%
16.00%
16.72%
17.13%
17.55%
17.97%
18.40%
9.97%
10.72%
11.11%
12.00%
12.40%
12.60%
12.68%
12.69%
13.08%
13.09%
13.61%
13.89%
14.17%
14.61%
15.52%
16.32%
16.82%
17.22%
17.44%
17.85%
8.80%
9.10%
9.58%
10.56%
11.04%
11.60%
11.68%
11.69%
12.08%
12.09%
12.78%
13.15%
13.51%
14.04%
15.03%

Obs: As informaes servem para orientao geral, e no significam aconselhamento. Clculos simplificados esto sujeitas a erros/imprecises. No nos responsabilizamos pelo uso das informaes. Consulte seu contador.

2700000,01
2880000,01
3060000,01
3240000,01
3420000,01
0
180000,01

0,35=< (r) e (r) <


0,40
0,35=< (r) e (r) <
0,40
0,35=< (r) e (r) <
0,40
0,35=< (r) e (r) <
0,40
0,35=< (r) e (r) <
0,40
(r)>= 0,40
(r)>= 0,40

360000,01

(r)>= 0,40

540000,01

(r)>= 0,40

720000,01

(r)>= 0,40

15.93%
16.38%
16.82%
17.21%
17.60%
8.00%
8.48%
9.03%
9.34%
10.06%

900000,01

(r)>= 0,40

10.60%

1080000,01

(r)>= 0,40

10.68%

1260000,01

(r)>= 0,40

10.69%

1440000,01

(r)>= 0,40

11.08%

1620000,01

(r)>= 0,40

11.09%

1800000,01

(r)>= 0,40

11.87%

1980000,01

(r)>= 0,40

12.28%

2160000,01

(r)>= 0,40

12.68%

2340000,01

(r)>= 0,40

13.26%

2520000,01

(r)>= 0,40

14.29%

2700000,01

(r)>= 0,40

15.23%

2880000,01
3060000,01

(r)>= 0,40
(r)>= 0,40

16.17%
16.51%

3240000,01

(r)>= 0,40

16.94%

3420000,01

(r)>= 0,40

17.18%

Obs: As informaes servem para orientao geral, e no significam aconselhamento. Clculos simplificados esto sujeitas a erros/imprecises. No nos responsabilizamos pelo uso das informaes. Consulte seu contador.

SOBRE A CAPITAL SOCIAL


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Incio
1. Entrada de Dados
2. Aliquota de Imposto
3. Resultados
4. Tabelas SN

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