COMPARAO LUCRO REAL X LUCRO PRESUMIDO X SIM

Para simulao: Digite nas clulas em amarelo

LUCRO REAL

Receita Bruta (Mensal) R$ 200,000.00

ICMS sobre Vendas 18% R$ 36,000.00
ICMS: Crdito sobre Compras 18% R$ 18,000.00
PIS no cumulativo de 1.65% R$ 1,650.00
Cofins no cumulativo de 7.60% R$ 7,600.00
= Receita Lquida R$ 172,750.00
- Custo da Mercadoria Vendida = 50.0% R$ 100,000.00
= Margem Bruta R$ 72,750.00
- Folha pagamento s/ Receita Bruta = 10.0% R$ 20,000.00
- Encargos sociais sobre folha = 33.5% R$ 6,700.00
- Despesas diversas s/ Receita Bruta = 2.0% R$ 4,000.00
= Lucro Lquido R$ 42,050.00
CSLL de 9% R$ 3,784.50
LALUR
IR de 15% R$ 6,307.50

R$ 31,958.00
Adicional de IR se > 20 mil reais 10% R$ 1,195.80

Lucro Real 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) R$ 200,000.00

ICMS sobre Vendas 18% R$ 36,000.00
ICMS: Crdito sobre Compras 18% R$ 18,000.00
PIS de 0.65% R$ 1,300.00
Cofins de 3% R$ 6,000.00
Receita Lquida R$ 174,700.00
Custo da Mercadoria Vendida = 50.0% R$ 100,000.00
Margem Bruta R$ 74,700.00
Folha pagamento s/ Receita Bruta = 10.0% R$ 20,000.00
Encargos sociais sobre folha = 33.5% R$ 6,700.00
Despesas diversas s/ Receita Bruta = 2.0% R$ 4,000.00
Lucro Lquido R$ 42,050.00
Base de clculo do Lucro Presumido CSLL
Comrcio > 12% R$ 24,000.00
Alquota da CSLL de 9% R$ 2,160.00
Base de clculo do Lucro Presumido IR
Comrcio > 8% R$ 16,000.00
Alquota do IR de 15% R$ 2,400.00
Adicional de IR se > 20 mil reais 10% R$ 0.00
Lucro Presumido R$ 37,490.00

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%) R$ 200,000.00

Em 12 meses (anual) 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% R$ 23,220.00

Lucro: Simples 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 R$ 300,000.00

ISS de 5% R$ 15,000.00
PIS no cumulativo de 1.65% R$ 2,079.00
Cofins no cumultaivo de 7.6% R$ 9,576.00
= Receita Lquida R$ 273,345.00
- Custo do Servio = 58.0% R$ 174,000.00
= Margem Bruta R$ 99,345.00
- folha salarial = 3.0% R$ 9,000.00
- encargos sociais = 20.0% R$ 1,800.00
- despesas diversas = 0.0% R$ 0.00
= Lucro Lquido R$ 88,545.00
CSLL de 9% R$ 7,969.05
LALUR
IR de 15% R$ 13,281.75

R$ 67,294.20
Adicional de IR se > 20 mil reais 10% R$ 4,729.42

Lucro Real 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 R$ 300,000.00

ISS de 5% R$ 15,000.00
PIS de 0.65% R$ 1,950.00
Cofins de 3% R$ 9,000.00
Receita Lquida R$ 274,050.00
Custo do Servio = 58.0% R$ 174,000.00
Resultado operacional R$ 100,050.00
folha salarial = 3.0% R$ 9,000.00
encargos sociais = 20.0% R$ 1,800.00
despesas diversas = 0.0% R$ 0.00
Lucro Lquido R$ 88,545.00
Base de clculo do Lucro Presumido CSLL
Servios > 12% R$ 36,000.00
Alquota da CSLL de 9% R$ 3,240.00
Base de clculo do Lucro Presumido IR
Servios > 32% R$ 96,000.00
Alquota do IR de 15% R$ 14,400.00
Adicional de IR se > 20 mil reais 10% R$ 7,600.00

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%) R$ 300,000.00

Em 12 meses 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

Encargos Fiscais (Anexo III)

Alquota de 17.42% R$ 52,260.00

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 TOTAL
4.00% 2.00% 6.00%
4.00% 2.79% 8.21%
4.07% 3.50% 10.26%
4.47% 3.84% 11.31%
4.52% 3.87% 11.40%
4.92% 4.23% 12.42%
4.97% 4.26% 12.54%
5.03% 4.31% 12.68%
5.37% 4.61% 13.55%
5.42% 4.65% 13.68%
5.98% 5.00% 14.93%
6.09% 5.00% 15.06%
6.19% 5.00% 15.20%
6.30% 5.00% 15.35%
6.40% 5.00% 15.48%
7.41% 5.00% 16.85%
7.50% 5.00% 16.98%
7.60% 5.00% 17.13%
7.71% 5.00% 17.27%
7.83% 5.00% 17.42%