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Planilha - Planejamento Tributrio

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Esta planilha tem o intuito contribuir com o Planejamento Tributrio
Incio

1. Entrada de Dados
O metodo utilizado estimar os tributos atravs de informaes sim
gestor da rea financeira. Como qualquer calculo simulado, ele um
2. Aliquota de Imposto informaes e premissas, para a tomada de decises aconselhavl
3. Resultados As etapas para o clculo so;
4. Tabelas SN 1. Estimar informaes anuais de Receita e de Despesas na opo En
2. Validar as aliquotas bsicas dos impostos na opo Alquota de Im
3. Validar os clculos realizados, na opo Resultados.
4. Analisar os resultados da planilha.
Sobre a Capital Social
OBS: Em todos os casos, os campos a serem preenchidos esto em a

A planilha possui dados de um exemplo preenchido para facilitar o e

Importante:
A opo de enquadramento, seja ele lucro real, lucro presumido ou
condies que no esto incluidas nos calculos.

As informaes desta planilha servem apenas para orientao geral,


de deciso. Seus clculos so simplificaes da dinmica tributria d
sujeitas a erros e a imprecises diversas.

necessrio sempre consultar um profissional habilitado para que s


definio de enquadramento tributrio para cada caso isolado. No
desta ferramenta.
ributrio
mento Tributrio das Empresas.

informaes simples, disponvel a qualquer empreendedor ou


mulado, ele uma simplificao de um situao obtida atravs de
s aconselhavl consultar um contador.

esas na opo Entrada de Dados.


o Alquota de Impostos.
os.

hidos esto em azul.

para facilitar o entendimento de seu funcionamento.

o presumido ou simples nacional, depende de uma srie de

orientao geral, e no significam o aconselhamento para a tomada


mica tributria das empresas, como qualquer simplificao esto

itado para que seja discutido os diversos fatores que influenciam a


aso isolado. No nos responsabilizamos pelo uso das informaes
1. Entrada de dados
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Incio NOME DA EMPRESA: Exemplo RECEITAS GASTOS

1. Entrada de Dados REA DE ATUAO: SERVIOS Comrcio 30,000.00 Salrios -

2. Aliquota de Imposto ENQUADRAMENTO ATUAL: Simples Nacional Comrcio - ST Substituido 30,000.00 Compras Internas -

3. Resultados DESONERADO: No Indstria 30,000.00 Compras Interestaduais -

4. Tabelas SN ALIQUOTA DESONERAO 2.5% Servios Tabela III 30,000.00 Compras Importados -

Servios Tabela IV 30,000.00 Insumo para P.Servios -

Sobre a Capital Social MARKUP MULTIPLICADOR 1 Servios Tabela V 30,000.00 Energia/Aluguel/Fretes -

REFERENCIA CUSTOS 30,000.00 Servios Tabela VI 30,000.00 Depreciao -

Total das Vendas 210,000.00 Demais Despesas 7,200.00

RESUMO DE CARGA TRIBUTRIA Total de Despesas 7,200.00

enquadramento valor dos impostos % s/ Fat.

SIMPLES NACIONAL 19,512.00 9.29%

LUCRO PRESUMIDO 37,233.00 17.73%

LUCRO REAL 77,703.00 37.00%

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.
2. Aliquota de Impostos
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Incio 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 5.47%

2. Aliquota de Imposto ISS 5.00% COFINS 3.00% COFINS 7.60% TABELA II 5.97%

3. Resultados ICMS 18.00% IRPJ 15.00% IRPJ 15.00% TABELA III 8.21%

4. Tabelas SN RAT 1.00% ADICIONAL IRPJ 10.00% ADICIONAL IRPJ 10.00% TABELA IV 6.54%
CPRB 0.00% CSLL 9.00% CSLL 9.00% TABELA V 17.52%

Sobre a Capital Social INSS 20.00% TABELA VI 17.72%


INSS TERCEIROS 5.80% TABELA I s/ICMS 3.61%
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
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Incio TRIBUTOS LUCRO PRESUMIDO LUCRO REAL SIMPLES NACIONAL

1. Entrada de Dados % tributos s/ Fat. Valor % tributos s/ Fat. Valor % tributos s/ Fat. Valor

2. Aliquota de Imposto PIS/PASEP 0.65% 1,365.00 1.65% 3,465.00 0.00% -

3. Resultado dos Impostos COFINS 3.00% 6,300.00 7.60% 15,960.00 0.00% -

4. Tabelas SN IRPJ 3.26% 6,840.00 11.90% 24,986.25 0.00% -

ADICIONAL IRPJ 0.00% - 0.00% - 0.00% -

Sobre a Capital Social CSLL 2.11% 4,428.00 7.14% 14,991.75 0.00% -


IPI 0.71% 1,500.00 0.71% 1,500.00 0.00% -
ISS 2.86% 6,000.00 2.86% 6,000.00 0.00% -

ICMS 5.14% 10,800.00 5.14% 10,800.00 0.00% -


Dif Aliquota - ICMS 0.00% - 0.00% - 0.00% -

SIMPLES NACIONAL 0.00% - 0.00% - 9.29% 19,512.00


INSS 0.00% - 0.00% - 0.00% -
INSS TERCEIROS 0.00% - 0.00% - 0.00% -
RAT 0.00% - 0.00% - 0.00% -

CPP 0.00% - 0.00% - 0.00% -


FGTS 0.00% - 0.00% - 0.00% -
17.73% 37,233.00 37.00% 77,703.00 9.29% 19,512.00

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
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Incio TABELA 1
1. Entrada de Dados Receita Bruta em 12 meses (em R$) Alquota IRPJ CSLL Cofins PIS/Pasep CPP ICMS
2. Aliquota de Imposto - 180,000.00 4.00% 0.00% 0.00% 0.00% 0.00% 2.75% 1.25%
3. Resultados 180,000.01 360,000.00 5.47% 0.00% 0.00% 0.86% 0.00% 2.75% 1.86%
4. Tabelas SN 360,000.01 540,000.00 6.84% 0.27% 0.31% 0.95% 0.23% 2.75% 2.33%
540,000.01 720,000.00 7.54% 0.35% 0.35% 1.04% 0.25% 2.99% 2.56%
Sobre a Capital Social 720,000.01 900,000.00 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%

TABELA 2
Receita Bruta em 12 meses (em R$) Alquota IRPJ CSLL Cofins PIS/Pasep CPP ICMS IPI
- 180,000.00 4.50% 0.00% 0.00% 0.00% 0.00% 2.75% 1.25% 0.50%
180,000.01 360,000.00 5.97% 0.00% 0.00% 0.86% 0.00% 2.75% 1.86% 0.50%
360,000.01 540,000.00 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 10.54% 0.46% 0.46% 1.39% 0.33% 3.99% 3.41% 0.50%
2,160,000.01 2,340,000.00 10.63% 0.47% 0.47% 1.40% 0.33% 4.01% 3.45% 0.50%
2,340,000.01 2,520,000.00 10.73% 0.47% 0.47% 1.42% 0.34% 4.05% 3.48% 0.50%
2,520,000.01 2,700,000.00 10.82% 0.48% 0.48% 1.43% 0.34% 4.08% 3.51% 0.50%
2,700,000.01 2,880,000.00 11.73% 0.52% 0.52% 1.56% 0.37% 4.44% 3.82% 0.50%
2,880,000.01 3,060,000.00 11.82% 0.52% 0.52% 1.57% 0.37% 4.49% 3.85% 0.50%
3,060,000.01 3,240,000.00 11.92% 0.53% 0.53% 1.58% 0.38% 4.52% 3.88% 0.50%
3,240,000.01 3,420,000.00 12.01% 0.53% 0.53% 1.60% 0.38% 4.56% 3.91% 0.50%
3,420,000.01 3,600,000.00 12.11% 0.54% 0.54% 1.60% 0.38% 4.60% 3.95% 0.50%

TABELA 3
Receita Bruta em 12 meses (em R$) Alquota IRPJ CSLL Cofins PIS/Pasep CPP ISS
- 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 1,260,000.00 12.54% 0.59% 0.56% 1.74% 0.42% 4.97% 4.26%
1,260,000.01 1,440,000.00 12.68% 0.59% 0.57% 1.76% 0.42% 5.03% 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%

TABELA 4
Receita Bruta em 12 meses (em R$) Alquota IRPJ CSLL Cofins PIS/Pasep ISS
- 180,000.00 4.50% 0.00% 1.22% 1.28% 0.00% 2.00%
180,000.01 360,000.00 6.54% 0.00% 1.84% 1.91% 0.00% 2.79%
360,000.01 540,000.00 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% 5.00%
2,700,000.01 2,880,000.00 15.05% 4.90% 2.19% 2.47% 0.49% 5.00%
2,880,000.01 3,060,000.00 15.50% 5.21% 2.27% 2.51% 0.51% 5.00%
3,060,000.01 3,240,000.00 15.95% 5.51% 2.36% 2.55% 0.53% 5.00%
3,240,000.01 3,420,000.00 16.40% 5.81% 2.45% 2.59% 0.55% 5.00%
3,420,000.01 3,600,000.00 16.85% 6.12% 2.53% 2.63% 0.57% 5.00%

tabela 5

Receita Bruta em 12 meses (em R$) (r)<0,10 0,10=< (r) e (r) < 0,15=< (r) e (r) < 0,20=< (r) e (r) < 0,25=< (r) e (r) < 0,30=< (r) e (r) < 0,35=< (r) e (r) < (r)>= 0,40
0,15 0,20 0,25 0,30 0,35 0,40
- 180,000.00 17.50% 15.70% 13.70% 11.82% 10.47% 9.97% 8.80% 8.00%
180,000.01 360,000.00 17.52% 15.75% 13.90% 12.60% 12.33% 10.72% 9.10% 8.48%
360,000.01 540,000.00 17.55% 15.95% 14.20% 12.90% 12.64% 11.11% 9.58% 9.03%
540,000.01 720,000.00 17.95% 16.70% 15.00% 13.70% 13.45% 12.00% 10.56% 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%

Tabela 6
Receita Bruta em 12 meses (em R$) Alquota IRPJ, PIS/Pasep, ISS
CSLL, Cofins e CPP
- 180,000.00 16.93% 14.93% 2.00%
180,000.01 360,000.00 17.72% 14.93% 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%
3,420,000.01 3,600,000.00 22.45% 17.45% 5.00%

0 (r)<0,10 17.50%
180000,01 (r)<0,10 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 (r)<0,10 18.96%
1980000,01 (r)<0,10 19.06%
2160000,01 (r)<0,10 19.26%
2340000,01 (r)<0,10 19.56%
2520000,01 (r)<0,10 20.70%
2700000,01 (r)<0,10 21.20%
2880000,01 (r)<0,10 21.70%
3060000,01 (r)<0,10 22.20%

3240000,01 (r)<0,10 22.50%


3420000,01 (r)<0,10 22.90%
0 0,10=< (r) e (r) < 0,15 15.70%
180000,01 0,10=< (r) e (r) < 0,15 15.75%
360000,01 0,10=< (r) e (r) < 0,15 15.95%
540000,01 0,10=< (r) e (r) < 0,15 16.70%
720000,01 0,10=< (r) e (r) < 0,15 16.95%
900000,01 0,10=< (r) e (r) < 0,15 17.20%
1080000,01 0,10=< (r) e (r) < 0,15 17.30%
1260000,01 0,10=< (r) e (r) < 0,15 17.32%
1440000,01 0,10=< (r) e (r) < 0,15 17.42%
1620000,01 0,10=< (r) e (r) < 0,15 17.56%
1800000,01 0,10=< (r) e (r) < 0,15 17.66%
1980000,01 0,10=< (r) e (r) < 0,15 17.76%
2160000,01 0,10=< (r) e (r) < 0,15 17.96%
2340000,01 0,10=< (r) e (r) < 0,15 18.30%
2520000,01 0,10=< (r) e (r) < 0,15 19.30%
2700000,01 0,10=< (r) e (r) < 0,15 20.00%
2880000,01 0,10=< (r) e (r) < 0,15 20.50%
3060000,01 0,10=< (r) e (r) < 0,15 20.90%
3240000,01 0,10=< (r) e (r) < 0,15 21.30%
3420000,01 0,10=< (r) e (r) < 0,15 21.80%
0 0,15=< (r) e (r) < 0,20 13.70%
180000,01 0,15=< (r) e (r) < 0,20 13.90%
360000,01 0,15=< (r) e (r) < 0,20 14.20%
540000,01 0,15=< (r) e (r) < 0,20 15.00%
720000,01 0,15=< (r) e (r) < 0,20 15.30%
900000,01 0,15=< (r) e (r) < 0,20 15.40%
1080000,01 0,15=< (r) e (r) < 0,20 15.50%
1260000,01 0,15=< (r) e (r) < 0,20 15.60%

1440000,01 0,15=< (r) e (r) < 0,20 15.70%


1620000,01 0,15=< (r) e (r) < 0,20 15.80%
1800000,01 0,15=< (r) e (r) < 0,20 15.90%
1980000,01 0,15=< (r) e (r) < 0,20 16.00%
2160000,01 0,15=< (r) e (r) < 0,20 16.20%
2340000,01 0,15=< (r) e (r) < 0,20 16.50%
2520000,01 0,15=< (r) e (r) < 0,20 17.45%
2700000,01 0,15=< (r) e (r) < 0,20 18.20%
2880000,01 0,15=< (r) e (r) < 0,20 18.70%
3060000,01 0,15=< (r) e (r) < 0,20 19.10%
3240000,01 0,15=< (r) e (r) < 0,20 19.50%
3420000,01 0,15=< (r) e (r) < 0,20 20.00%
0 0,20=< (r) e (r) < 0,25 11.82%
180000,01 0,20=< (r) e (r) < 0,25 12.60%
360000,01 0,20=< (r) e (r) < 0,25 12.90%
540000,01 0,20=< (r) e (r) < 0,25 13.70%
720000,01 0,20=< (r) e (r) < 0,25 14.03%
900000,01 0,20=< (r) e (r) < 0,25 14.10%
1080000,01 0,20=< (r) e (r) < 0,25 14.11%
1260000,01 0,20=< (r) e (r) < 0,25 14.12%
1440000,01 0,20=< (r) e (r) < 0,25 14.13%
1620000,01 0,20=< (r) e (r) < 0,25 14.14%
1800000,01 0,20=< (r) e (r) < 0,25 14.49%
1980000,01 0,20=< (r) e (r) < 0,25 14.67%
2160000,01 0,20=< (r) e (r) < 0,25 14.86%
2340000,01 0,20=< (r) e (r) < 0,25 15.46%
2520000,01 0,20=< (r) e (r) < 0,25 16.24%
2700000,01 0,20=< (r) e (r) < 0,25 16.91%
2880000,01 0,20=< (r) e (r) < 0,25 17.40%
3060000,01 0,20=< (r) e (r) < 0,25 17.80%
3240000,01 0,20=< (r) e (r) < 0,25 18.20%
3420000,01 0,20=< (r) e (r) < 0,25 18.60%
0 0,25=< (r) e (r) < 0,30 10.47%
180000,01 0,25=< (r) e (r) < 0,30 12.33%
360000,01 0,25=< (r) e (r) < 0,30 12.64%
540000,01 0,25=< (r) e (r) < 0,30 13.45%
720000,01 0,25=< (r) e (r) < 0,30 13.53%
900000,01 0,25=< (r) e (r) < 0,30 13.60%
1080000,01 0,25=< (r) e (r) < 0,30 13.68%
1260000,01 0,25=< (r) e (r) < 0,30 13.69%
1440000,01 0,25=< (r) e (r) < 0,30 14.08%
1620000,01 0,25=< (r) e (r) < 0,30 14.09%
1800000,01 0,25=< (r) e (r) < 0,30 14.45%

1980000,01 0,25=< (r) e (r) < 0,30 14.64%


2160000,01 0,25=< (r) e (r) < 0,30 14.82%
2340000,01 0,25=< (r) e (r) < 0,30 15.18%
2520000,01 0,25=< (r) e (r) < 0,30 16.00%
2700000,01 0,25=< (r) e (r) < 0,30 16.72%
2880000,01 0,25=< (r) e (r) < 0,30 17.13%
3060000,01 0,25=< (r) e (r) < 0,30 17.55%
3240000,01 0,25=< (r) e (r) < 0,30 17.97%
3420000,01 0,25=< (r) e (r) < 0,30 18.40%
0 0,30=< (r) e (r) < 0,35 9.97%
180000,01 0,30=< (r) e (r) < 0,35 10.72%
360000,01 0,30=< (r) e (r) < 0,35 11.11%

540000,01 0,30=< (r) e (r) < 0,35 12.00%


720000,01 0,30=< (r) e (r) < 0,35 12.40%
900000,01 0,30=< (r) e (r) < 0,35 12.60%
1080000,01 0,30=< (r) e (r) < 0,35 12.68%
1260000,01 0,30=< (r) e (r) < 0,35 12.69%
1440000,01 0,30=< (r) e (r) < 0,35 13.08%
1620000,01 0,30=< (r) e (r) < 0,35 13.09%
1800000,01 0,30=< (r) e (r) < 0,35 13.61%
1980000,01 0,30=< (r) e (r) < 0,35 13.89%
2160000,01 0,30=< (r) e (r) < 0,35 14.17%
2340000,01 0,30=< (r) e (r) < 0,35 14.61%
2520000,01 0,30=< (r) e (r) < 0,35 15.52%
2700000,01 0,30=< (r) e (r) < 0,35 16.32%
2880000,01 0,30=< (r) e (r) < 0,35 16.82%
3060000,01 0,30=< (r) e (r) < 0,35 17.22%
3240000,01 0,30=< (r) e (r) < 0,35 17.44%
3420000,01 0,30=< (r) e (r) < 0,35 17.85%
0 0,35=< (r) e (r) < 0,40 8.80%

180000,01 0,35=< (r) e (r) < 0,40 9.10%


360000,01 0,35=< (r) e (r) < 0,40 9.58%
540000,01 0,35=< (r) e (r) < 0,40 10.56%
720000,01 0,35=< (r) e (r) < 0,40 11.04%
900000,01 0,35=< (r) e (r) < 0,40 11.60%
1080000,01 0,35=< (r) e (r) < 0,40 11.68%
1260000,01 0,35=< (r) e (r) < 0,40 11.69%
1440000,01 0,35=< (r) e (r) < 0,40 12.08%
1620000,01 0,35=< (r) e (r) < 0,40 12.09%
1800000,01 0,35=< (r) e (r) < 0,40 12.78%
1980000,01 0,35=< (r) e (r) < 0,40 13.15%
2160000,01 0,35=< (r) e (r) < 0,40 13.51%

2340000,01 0,35=< (r) e (r) < 0,40 14.04%


2520000,01 0,35=< (r) e (r) < 0,40 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 0,35=< (r) e (r) < 0,40 15.93%
2880000,01 0,35=< (r) e (r) < 0,40 16.38%
3060000,01 0,35=< (r) e (r) < 0,40 16.82%
3240000,01 0,35=< (r) e (r) < 0,40 17.21%
3420000,01 0,35=< (r) e (r) < 0,40 17.60%
0 (r)>= 0,40 8.00%
180000,01 (r)>= 0,40 8.48%
360000,01 (r)>= 0,40 9.03%
540000,01 (r)>= 0,40 9.34%
720000,01 (r)>= 0,40 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 (r)>= 0,40 16.17%
3060000,01 (r)>= 0,40 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
Somos uma organizao especializada na prestao
Menu de servios de contabilidade, composta por pessoas
que tm paixo em atender e que gosta de inovar.
Incio

1. Entrada de Dados Acreditamos que a excelncia uma jornada continua


que envolve boas prticas e pessoas.
2. Aliquota de Imposto

3. Resultados Ligue para a gente! Tenho certeza que temos a


soluo ideal para voc!
4. Tabelas SN
11 4149-1703
Sobre a Capital Social

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