EMPRESA XYZ

CLCULO DO IRPJ E DA CSLL

jan fev
ELENCO DE RUBRICAS
RECEITA BRUTA 300,000.00 698,000.00
BASE DE CLCULO ESTIMATIVA RECEITA (8%) 24,000.00 55,840.00

LUCRO REAL 32,000.00 (7,000.00)

IRPJ 15%
ESTIMATIVA 3,600.00 8,376.00

REDUO / SUSPENSO 4,800.00

Check (1,200.00) 8,376.00

mar abr mai jun

1,350,000.00 1,700,000.00 2,120,000.00 2,300,000.00

108,000.00 136,000.00 169,600.00 184,000.00

(32,000.00) 118,000.00 120,000.00 125,000.00

16,200.00 20,400.00 25,440.00 27,600.00

17,700.00 18,000.00 18,750.00

16,200.00 2,700.00 7,440.00 8,850.00

jul ago set out

2,450,000.00 2,712,000.00 3,120,000.00 3,200,000.00

196,000.00 216,960.00 249,600.00 256,000.00

160,000.00 230,000.00 250,000.00 269,000.00

29,400.00 32,544.00 37,440.00 38,400.00

24,000.00 34,500.00 37,500.00 40,350.00

5,400.00 (1,956.00) (60.00) (1,950.00)

nov dez

3,550,000.00 4,200,000.00
284,000.00 336,000.00

315,000.00 418,000.00

42,600.00 50,400.00

47,250.00 62,700.00

(4,650.00) (12,300.00)
EMPRESA XYZ
CLCULO DO IRPJ E DA CSLL
jan fev mar
ELENCO DE RUBRICAS
LUCRO REAL 32,000.00 (7,000.00) (32,000.00)

IRPJ 15%
REDUO / SUSPENSO 4,800.00

SALDO A PAGAR
ACUMULADOO 4,800.00 4,800.00
IRPJ A PAGAR NO MS 4,800.00
abr mai jun jul

118,000.00 100,000.00 125,000.00 121,000.00

17,700.00 15,000.00 18,750.00 18,150.00

4,800.00 17,700.00 17,700.00 18,750.00

12,900.00 1,050.00
ago set out nov

230,000.00 250,000.00 269,000.00 315,000.00

34,500.00 37,500.00 40,350.00 47,250.00

18,750.00 34,500.00 37,500.00 40,350.00

15,750.00 3,000.00 2,850.00 6,900.00
dez

418,000.00

62,700.00

47,250.00
15,450.00
ANUAL

Descrio Jan Fev Mar Abr Mai Jun

Base de Clculo IRPJ 15,000.00 45,000.00 59,000.00 120,000.00 150,000.00 12,000.00

IRPJ 15% 2,250.00 6,750.00 8,850.00 18,000.00 22,500.00 1,800.00

Adicional IRPJ
Limite Ms 20,000.00 20,000.00 20,000.00 20,000.00 20,000.00 20,000.00
Limite Adicional 20,000.00 40,000.00 60,000.00 80,000.00 100,000.00 120,000.00

Base Adicional (5,000.00) 5,000.00 (1,000.00) 40,000.00 50,000.00 (108,000.00)

IRPJ Adicional 10% 500.00 4,000.00 5,000.00

Total IRPJ Recolher 2,250.00 7,250.00 8,850.00 22,000.00 27,500.00 1,800.00

TRIMESTRAL

Descrio 1Trim 2Trim 3Trim 4Trim

Base de Clculo IRPJ 62,000.00 59,000.00 250,000.00 60,000.00

IRPJ 15% 9,300.00 8,850.00 37,500.00 9,000.00

Adicional IRPJ
Limite Trimestre 60,000.00 60,000.00 60,000.00 60,000.00
Limite Adicional 60,000.00 60,000.00 60,000.00 60,000.00

Base Adicional 2,000.00 (1,000.00) 190,000.00 0.00

IRPJ Adicional 10% 200.00 19,000.00

Total IRPJ Recolher 9,500.00 8,850.00 56,500.00 9,000.00

 Jul Ago Set Out Nov Dez
67,000.00 180,000.00 250,000.00 300,000.00 280,000.00 240,000.00

10,050.00 27,000.00 37,500.00 45,000.00 42,000.00 36,000.00

20,000.00 20,000.00 20,000.00 20,000.00 20,000.00 20,000.00

140,000.00 160,000.00 180,000.00 200,000.00 220,000.00 240,000.00

(73,000.00) 20,000.00 70,000.00 100,000.00 60,000.00 0.00

2,000.00 7,000.00 10,000.00 6,000.00

10,050.00 29,000.00 44,500.00 55,000.00 48,000.00 36,000.00

ANUAL

Descrio Jan Fev Mar Abr Mai Jun

Base de Clculo CSLL 15,000.00 45,000.00 59,000.00 120,000.00 150,000.00 12,000.00

CSLL 9% 1,350.00 4,050.00 5,310.00 10,800.00 13,500.00 1,080.00

TRIMESTRAL

Descrio 1Trim 2Trim 3Trim 4Trim

Base de Clculo IRPJ 62,000.00 59,000.00 250,000.00 60,000.00

CSLL 9% 5,580.00 5,310.00 22,500.00 5,400.00

 Jul Ago Set Out Nov Dez
67,000.00 180,000.00 250,000.00 300,000.00 280,000.00 240,000.00

6,030.00 16,200.00 22,500.00 27,000.00 25,200.00 21,600.00

EMPRESA XYZ
CLCULO DO IRPJ E DA CSLL

IV TRIMESTRE
ELENCO DE RUBRICAS
IRPJ CSLL
LUCRO REAL TRIBUTVEL (BASE PARA O IRPJ/CSLL) 11,750,000.00 11,750,000.00
Adicional 60,000.00
IRPJ (15%) / CSLL (9%) 1,762,500.00 1,057,500.00
IRPJ (adicional - 10%) 1,169,000.00
TOTAL GERADO DE IRPJ/CSLL 2,931,500.00 1,057,500.00
DEDUES
1 ( - ) Imposto de Renda Retido na Fonte 1,100,000.00
( - ) PAT 36,000.00
TOTAL DAS DEDUES (1,136,000.00)
IRPJ / CSLL A PAGAR 1,795,500.00 1,057,500.00
DCOMP - PIS
4 Trim (850,000.00)
DCOMP - COFINS
4 Trim (520,000.00)
DCOMP - Saldo Negativo - 3 Trim (33,000.00)

Valor a ser pago por DARF 1,242,500.00 207,500.00

ESTIMATIVA MENSAL / BALANO REDUO OU SUSPENSO

Ms Jan Fev Mar Abr Mai

Data Vencimento ltimo dia til ltimo dia til ltimo dia til ltimo dia til ltimo dia til
fev mar abr mai jun

APURAO ANUAL

Valor IRPJ 325,200.00

Pagamento em Quota nica em Maro.

SELIC - 2015
Perodo Taxa
fev 0.82%
mar 1.00%
Total Encargos 1.82%

Total Juros 5,918.64

IRPJ a Recolher 331,118.64

 Jun Jul Ago Set Out Nov

ltimo dia til ltimo dia til ltimo dia til ltimo dia til ltimo dia til ltimo dia til
jul ago set out nov dez
 Dez

ltimo dia til

jan
APURAO TRIMESTRAL - PAGAMENTO COTA NICA

Ms 1 Trim 2 Trim 3 Trim 4 Trim

Data Vencimento ltimo dia til ltimo dia til ltimo dia til ltimo dia til
abr jul out jan

APURAO TRIMESTRAL - PAGAMENTO PARCELADO

Valor IRPJ 325,200.00

Pagamento em Quota nica em Maro.

SELIC - 2015
Perodo Taxa
fev 0.82%
mar 1.00%
Total Encargos 1.82%

Parcela 01
Principal 108,400.00
Juros -
Total a Pagar 108,400.00

Parcela 02
Principal 108,400.00
Juros 1,084.00
Total a Pagar 109,484.00

Parcela 03
Principal 108,400.00
Juros 1,972.88
Total a Pagar 110,372.88 328,256.88

325,200.00

3,056.88 >>> ENCARGOS SOBRE A ATUALIZAO

ALIZAO
EMPRESA XYZ
CLCULO DO IRPJ E DA CSLL
1Trimestre
ELENCO DE RUBRICAS
IRPJ CSLL
LUCRO REAL ANTES DO PREJUZO FISCAL (3,000,000.00) (3,000,000.00)
Compensao do Prejuzo Fiscal/Base Negativa
Saldo Prejuzo Fiscal
LUCRO REAL TRIBUTVEL (BASE PARA O IRPJ/CSLL) (3,000,000.00) (3,000,000.00)
 2Trimestre 3Trimestre
IRPJ CSLL IRPJ CSLL
3,000,000.00 3,000,000.00 2,500,000.00 2,500,000.00
(900,000.00) (900,000.00) (750,000.00) (750,000.00)
(3,000,000.00) (3,000,000.00) (2,100,000.00) (2,100,000.00)
2,100,000.00 2,100,000.00 1,750,000.00 1,750,000.00
 4Trimestre
IRPJ CSLL
5,000,000.00 5,000,000.00
(1,350,000.00) (1,350,000.00)
(1,350,000.00) (1,350,000.00)
3,650,000.00 3,650,000.00

1,500,000.00
Empresa XYZ
Controle dos Saldos de Prejuzos Fiscais.

CONTROLE DE VALORES
Data Histrico
Aumento Reduo
3/31/2015 Prejuzo Fiscal - 1 Trimestre de 2015 3,000,000.00
6/30/2015 Compensao Prejuzo Fiscal 900,000.00
9/30/2015 Compensao Prejuzo Fiscal 750,000.00
12/31/2015 Compensao Prejuzo Fiscal 1,350,000.00

#REF!
PARTE B - CONTROLE DE VALORES QUE CONSTITUIRO AJUSTE DO LUCRO LQUIDO DE EXERCCIOS FUT

CONTA: 2 CRDITOS DE PIS/COFINS SOBRE TRANSFERNCIAS

CONTROLE DE VALORES
Data do Histrico
Lanamento Aumento Reduo
1/1/2012 Saldo Inicial 1,161,007.72

3/31/2012 Crditos de PIS/COFINS sobre transferncia -

6/30/2012 Crditos de PIS/COFINS sobre transferncia -

9/30/2012 Crditos de PIS/COFINS sobre transferncia 240,088.71

12/31/2012 Crditos de PIS/COFINS sobre transferncia Adies

LE DE VALORES
SALDOS TRIB DIF
Saldo
R$ D/C IRPJ CSLL
3,000,000.00 C 750,000.00 270,000.00
2,100,000.00 C 525,000.00 189,000.00
1,350,000.00 C 337,500.00 121,500.00
- D - -
QUIDO DE EXERCCIOS FUTUROS

OLE DE VALORES
Saldo
R$ D/C
1,161,007.72 C

1,161,007.72 C

1,161,007.72 C

1,401,096.43 C

#VALUE! #VALUE!
EMPRESA XYZ.
CLCULO DO IRPJ E DA CSLL
2014
ELENCO DE RUBRICAS
IRPJ CSLL
LUCRO LQUIDO ANTES DO IRPJ (RESULTADO CONTBIL) 12,532,000.00 12,532,000.00
ADIES
2 CONTRATOS DE LONGO PRAZO
EXCLUSES
3 CONTRATOS DE LONGO PRAZO 3,500,000.00 3,500,000.00
Perdas no Recebimento de Crditos

Lucro antes do IRPJ/CSLL 13,282,000.00

Saldo de Clientes 8,752,333.15

Histrico de Perdas Contabilizado

- 5% do Saldo de Contas a Receber (437,616.66)

Perdas Conforme RIR e IN 1.515/14

At 07/10/2014 (317,282.15)
A partir de 08/10/2014 (618,815.95)
Total Perdas Conforme RIR e IN 1.515/14 (936,098.10) -498,481.44
EMPRESA XYZ.
CLCULO DO IRPJ E DA CSLL

ELENCO DE RUBRICAS
LUCRO LQUIDO ANTES DO IRPJ (RESULTADO CONTBIL)
ADIES
2 PERDAS NO RECEBIMENTO DE CRDITOS
EXCLUSES
3 PERDAS NO RECEBIMENTO DE CRDITOS