LUCRO REAL TRIMESTRAL LUCRO PRESUMIDO TRIMESTRAL

Faturamento R$ 2,860,000.00 Faturamento

Compras R$ 1,980,000.00 Compras
L.A.I.R. R$ 360,000.00 IRPJ Base de Cálculo
(+) adições Ganhos de Capital
Despesas Indedutíveis R$ 20,000.00 TOTAL
(-) exclusões
Dividendos Recebidos R$ 0.00 IRPJ
LUCRO REAL R$ 380,000.00 Adic. IRPJ
IRPJ 15.00% R$ 57,000.00 TOTAL IRPJ
Adic. IRPJ 10.00% R$ 32,000.00
TOTAL IRPJ R$ 89,000.00 CSLL Base de Cálculo
CSLL 9.00% R$ 34,200.00 Ganhos de Capital
=
PIS s/ faturamento 1.65% R$ 47,190.00 CSLL
Crédito de PIS s/ compras 1.65% R$ 32,670.00
PIS A RECOLHER R$ 14,520.00 PIS s/ faturamento
COFINS s/ faturamento
COFINS s/ faturamento 7.60% R$ 217,360.00
Crédito de COFINS s/ compra 7.60% R$ 150,480.00 ICMS s/ faturamento
COFINS A RECOLHER R$ 66,880.00 ICMS s/ compras
ICMS TOTAL
ICMS s/ faturamento 17.00% R$ 486,200.00
ICMS s/ compra 17.00% R$ 336,600.00 INSS A RECOLHER
ICMS A RECOLHER R$ 149,600.00
TOTAL DE TRIBUTOS
INSS A RECOLHER R$ 90,000.00

TOTAL DE TRIBUTOS R$ 444,200.00

Cálculos do Lucro Real e Presumido incorretos. Alíquota do Simples Nacional incorreta. Reenvie.
RIMESTRAL SIMPLES NACIONAL
R$ 1,660,000.00 Faturamento Anual
R$ 980,000.00 alíquota 11.25%
8.00% R$ 132,800.00 TOTAL TRIBUTOS
R$ 10,000.00
R$ 142,800.00 IRPJ 0.62%
CSLL 0.39%
15.00% R$ 21,420.00 COFINS 1.43%
10.00% R$ 8,280.00 PIS/PASEP 0.31%
R$ 29,700.00 CPP 4.72%
ICMS 3.77%
12.00% R$ 199,200.00 TOTAL TRIBUTOS 11.24%
R$ 10,000.00
R$ 209,200.00
9.00% R$ 18,828.00 (RBT12*aliq)-pd/rbt12
RBT12 520,000.00
0.65% R$ 10,790.00 aliq 9.50%
3.00% R$ 49,800.00 pd 13,860.00
rbt12*aliq result-pd 35,540.00
17.00% R$ 282,200.00 aliquota efetiva 6.83%
17.00% R$ 166,600.00 Faturamento do mes 40,000.00
R$ 115,600.00 resultado fat mes*aliq efet 2,733.85

R$ 42,000.00

R$ 266,718.00
 R$ 2,860,000.00
R$ 321,750.00
R$ 321,750.00

R$ 17,732.00
R$ 11,154.00
R$ 40,898.00
R$ 8,866.00
R$ 134,992.00
R$ 107,822.00
R$ 321,464.00

(RBT12*aliq)-pd/rbt12
RBT12 2,860,000.00
aliq 14.30%
pd 87,300.00
rbt12*aliq result-pd 321,680.00
aliquota efetiva 11.25%
Faturamento do mes 40,000.00
resultado fat mes*aliq 4,499.02