Professor: MARCOS LIMA

Nome: GUSTAVO SANTOS/FLVIA RIBEIRO/WELSON PAIVA/CARLOS EDUARDO

Data da Entrega: 8/19/2017
 Planejamento e Gesto Tributria
Diretoria de Ps-Graduao e Pesquisa

Apurao do Lucro Real - Trimestral

Empresa: AGROPECURIA CRIAO DE CAMARO

CNPJ: 99.999.999/0001-99
Cod. IRPJ: 3373
Cod. CSLL: 6012

Perodos anteriores 1 Trimestre 2 Trimestre 3 Trimestre

Acumulado: - - -

1 Trimestre 2 Trimestre 3 Trimestre

Lucro 761,109.55 1,733,549.39
Prejuizo 34,457.13
R1 761,109.55 1,733,549.39 - 34,457.13
Adies 696,390.12 261,102.02 77,204.37
Excluses 218,372.96 309,854.29 4,322.65
R2 1,239,126.71 1,684,797.12 38,424.59
Comp. Prejuzos
Base de Clculo 1,239,126.71 1,684,797.12 38,424.59
CSLL 1 111,521.40 151,631.74 3,458.21
CSLL Retida - -
CSLL a Recolher 111,521.40 151,631.74 3,458.21
IRPJ 1 185,869.01 252,719.57 5,763.69
Adicional 117,912.67 162,479.71 -
IRPJ 1 + Adicional 303,781.68 415,199.28 5,763.69
(-) Deduo PAT
(-) Subveno
(-) IRRF
IRPJ a Recolher 303,781.68 415,199.28 5,763.69

Resultado Contbil: 345,806.47 1,166,718.37 - 43,679.03

Gesto Tributria
o e Pesquisa

stral

4 Trimestre
-
-

4 Trimestre Anual
681,688.79 3,176,347.73
34,457.13
681,688.79 3,141,890.60
4,527.24 1,039,223.75
104,560.25 637,110.15
581,655.78 3,544,004.20
-
581,655.78 3,544,004.20
52,349.02 318,960.38
- -
52,349.02 318,960.38
87,248.37 531,600.63
52,165.58 332,557.96
139,413.95 864,158.59

-
-
139,413.95 864,158.59

489,925.82 1,958,771.63
 Planejamento e
Diretoria de Ps-Gradu

Apurao do Lucro
Empresa: AGROPECURIA CRIAO DE CAMARO Perodo:
CNPJ: 99.999.999/0001-99 Apuraes mensais para suspens

Perodo Resultado Adies Excluses Resultado Ajustado

Janeiro 253,703 232,130 72,791 413,042
Jan-Fev 507,406 464,260 145,582 826,084
Jan-Mar 761,110 696,390 218,373 1,239,127
Jan-Abr 1,338,959 783,424 321,658 1,800,726
Jan-Mai 1,916,809 870,458 424,942 2,362,325
Jan-Jun 2,494,659 957,492 528,227 2,923,924
Jan-Jul 2,483,173 983,227 529,668 2,936,732
Jan-Ago 2,471,688 1,008,962 531,109 2,949,540
Jan-Set 2,460,202 1,034,697 532,550 2,962,348
Jan-Out 2,687,431 1,036,206 567,403 3,156,234
Jan-Nov 2,914,661 1,037,715 602,257 3,350,119
Jan-Dez 3,141,891 1,039,224 637,110 3,544,004
Totais: 3,141,891 1,039,224 637,110 3,544,004
anejamento e Gesto Tributria
toria de Ps-Graduao e Pesquisa

o do Lucro Real - Anual

2014 IRPJ 5993
ensais para suspenso/reduo CSLL 2484

IRPJ devido p/
IRPJ (15%) Adicional IRPJ a Recolher ms CSLL a Recoher
61,956 39,304 101,261 101,261 37,174
123,913 78,608 202,521 101,261 74,348
185,869 117,913 303,782 101,261 111,521
270,109 172,073 442,181 138,400 162,065
354,349 226,232 580,581 138,400 212,609
438,589 280,392 718,981 138,400 263,153
440,510 279,673 720,183 1,202 264,306
442,431 278,954 721,385 1,202 265,459
444,352 278,235 722,587 1,202 266,611
473,435 295,623 769,058 46,471 284,061
502,518 313,012 815,530 46,471 301,511
531,601 330,400 862,001 46,471 318,960
4,269,631 2,690,421 862,001 318,960

Foi pago de IRPJ estimativa em 2010

Foi pago de CSLL estimativa em 2010

Valor ainda a pagar de:

CSLL devido p/
ms
37,174
37,174
37,174
50,544
50,544
50,544
1,153
1,153
1,153
17,450
17,450
17,450
318,960
 Planejamento e Gesto Tributria
Diretoria de Ps-Graduao e Pesquisa

Apurao do Lucro Presumido

Empresa: AGROPECURIA CRIAO DE CAMARO

CNPJ: 99.999.999/0001-99
Cod. IRPJ: 2089
Cod. CSLL: 2372

1 TRIMESTRE 2 TRIMESTRE
IRPJ CSLL IRPJ CSLL
RECEITA BRUTA R$ 5,600,862 R$ 5,600,862 R$ 5,943,966 R$ 5,943,966
(-) Vendas Canceladas R$ - R$ - R$ - R$ -
Percentual de Presuno R$ 0 R$ 0 R$ 0 R$ 0
(=) Lucro Presumido 1 R$ 448,069 R$ 672,103 R$ 475,517 R$ 713,276
Receitas Financeiras R$ 9,921 R$ 9,921 R$ 29,988 R$ 29,988
Outras Receitas R$ 2,189 R$ 2,189 R$ 10,229 R$ 10,229
Outras Receitas No Ope R$ 51,468 R$ 51,468 R$ - R$ -
(=) Lucro Presumido 2 R$ 511,647 R$ 735,681 R$ 515,734 R$ 753,492
Alquota CSLL R$ 0 R$ 0
CSLL A RECOLHER R$ 66,211 R$ 67,814
Alquota IRPJ 15% 15%
ADICIONAL 10% 10%
IRPJ NORMAL R$ 76,747 R$ 77,360
IRPJ ADICIONAL R$ 45,165 R$ 45,573
IRPJ A RECOLHER R$ 121,912 R$ 122,933
 3 TRIMESTRE 4 TRIMESTRE
IRPJ CSLL IRPJ CSLL ANUAL
R$ 3,564,791 R$ 3,564,791 R$ 4,192,547 R$ 4,192,547 R$ 38,604,332
R$ - R$ - R$ - R$ - R$ -
R$ 0 R$ 0 R$ 0 R$ 0 -
R$ 285,183 R$ 427,775 R$ 335,404 R$ 503,106 R$ 3,860,433
R$ 22,183 R$ 22,183 R$ 44,091 R$ 44,091 R$ 212,367
R$ 5,330 R$ 5,330 R$ 16,746 R$ 16,746 R$ 68,986
R$ 1 R$ 1 R$ 1 R$ 1 R$ 102,940
R$ 312,698 R$ 455,289 R$ 396,242 R$ 563,944 R$ 4,244,726
R$ 0 R$ 0
R$ 40,976 R$ 50,755 R$ 225,757
15% 15%
10% 10%
R$ 46,905 R$ 59,436
R$ 25,270 R$ 33,624
R$ 72,174 R$ 93,060 R$ 410,080

R$ 635,836
 Planejamento e Gesto Tributria
Diretoria de Ps-Graduao e Pesquisa

Apurao do Lucro Presumido

Empresa: AGROPECURIA CRIAO DE CAMARO

CNPJ: 99.999.999/0001-99
Cod. IRPJ: 2089
Cod. CSLL: 2372

1 TRIMESTRE
IRPJ CSLL
RECEITA BRUTA R$ 5,600,861.61 R$ 5,600,861.61
(-) Vendas Canceladas R$ - R$ -
Percentual de Presuno 8% 12%
(=) Lucro Presumido 1 R$ 448,068.93 R$ 672,103.39
Majorao (20%) R$ 89,613.79 R$ 134,420.68
(=) Lucro Arbitrado antes de outras receitas R$ 537,682.71 R$ 806,524.07
Receitas Financeiras R$ 9,921.30 R$ 9,921.30
Outras Receitas R$ 2,188.69 R$ 2,188.69
Outras Receitas No Ope R$ 51,467.74 R$ 51,467.74
(=) Lucro Arbitrado R$ 601,260.44 R$ 870,101.80
(=) IRPJ 15% R$ 90,189.07
(=) IRPJ 10% R$ 54,126.04
IRPJ A RECOLHER R$ 144,315.11
CSLL A RECOLHER R$ 78,309.16
e Gesto Tributria
duao e Pesquisa

ido

2 TRIMESTRE 3 TRIMESTRE 4 TRIMESTRE

IRPJ CSLL IRPJ CSLL IRPJ
R$ 5,943,966.06 R$ 5,943,966.06 R$ 3,564,791.10 R$ 3,564,791.10 R$ 4,192,547.15
R$ - R$ - R$ - R$ - R$ -
8% 12% 8% 12% 8%
R$ 475,517.28 R$ 713,275.93 R$ 285,183.29 R$ 427,774.93 R$ 335,403.77
R$ 95,103.46 R$ 142,655.19 R$ 57,036.66 R$ 85,554.99 R$ 67,080.75
R$ 570,620.74 R$ 855,931.11 R$ 342,219.95 R$ 513,329.92 R$ 402,484.53
R$ 29,987.97 R$ 29,987.97 R$ 22,183.34 R$ 22,183.34 R$ 44,091.03
R$ 10,228.50 R$ 10,228.50 R$ 5,330.00 R$ 5,330.00 R$ 16,745.77
R$ - R$ - R$ 1.00 R$ 1.00 R$ 1.10
R$ 610,837.21 R$ 896,147.58 R$ 369,734.29 R$ 540,844.26 R$ 463,322.43
R$ 91,625.58 R$ 55,460.14 R$ 69,498.36
R$ 55,083.72 R$ 30,973.43 R$ 40,332.24
R$ 146,709.30 R$ 86,433.57 R$ 109,830.61
R$ 80,653.28 R$ 48,675.98
4 TRIMESTRE
CSLL ANUAL
R$ 4,192,547.15 R$ 38,604,331.84
R$ - R$ -
12% -
R$ 503,105.66 R$ 3,860,433.18
R$ 100,621.13
R$ 603,726.79
R$ 44,091.03 R$ 212,367.28
R$ 16,745.77 R$ 68,985.92
R$ 1.10 R$ 102,939.68
R$ 664,564.69

R$ 487,288.59
R$ 59,810.82 R$ 267,449.25

R$ -
 Planejamento e Gesto Tributria
Diretoria de Ps-Graduao e Pesquisa

TABELA - RESUMO DOS REGIMES TRIBUTRIOS

Empresa: AGROPECURIA CRIAO DE CAMARO

CNPJ: 99.999.999/0001-99

LUCRO REAL TRIMESTRAL LUCRO REAL ANUAL LUCRO PRESUMIDO LUCRO ARBITRADO
IRPJ R$ 864,159 R$ 862,001 R$ 410,080 R$ 487,289
CSLL R$ 318,960 R$ 318,960 R$ 225,757 R$ 267,449
TOTAL R$ 1,183,119 R$ 1,180,961 R$ 635,837 R$ 754,738

Conforme anlise das demonstraes contbeis, a empresa vem adquirindo em mdia um lucro real
de 15% anual, ou seja, maior que a base legal para apurao do LUCRO PRESUMIDO.
Por isso, sugere-se a Empresa Agropecuria Criao de Camaro o Regime Tributrio com base no LUCRO
PRESUMIDO.
Diante das anlises das demonstraes contbeis, verificou-se a impossibilidade pela opo do SIMPLES
NACIONAL, devido ao faturamento exceder o limite legal vigente.