LUCRO REAL LUCRO PRESUMIDO

Faturamento Trimestral R$ 710,000.00 Faturamento Trimestral

Compras Trimestrais R$ 430,000.00 Compras Trimestrais
L.A.I.R. R$ 68,000.00 IRPJ Base de Cálculo
(+) adições Ganhos de Capital
Despesas Indedutíveis R$ 1,000.00 TOTAL
(-) exclusões
Dividendos Recebidos R$ 0.00 IRPJ
LUCRO REAL R$ 69,000.00 Adic. IRPJ
IRPJ 15.00% R$ 10,350.00 TOTAL IRPJ
Adic. IRPJ 10.00% R$ 0.00
TOTAL IRPJ R$ 10,350.00 CSLL Base de Cálculo
CSLL 9.00% R$ 6,210.00 Ganhos de Capital
=
PIS s/ faturamento 1.65% R$ 11,715.00 CSLL
Crédito de PIS s/ compras 1.65% R$ 7,095.00
PIS A RECOLHER R$ 4,620.00 PIS s/ faturamento
COFINS s/ faturamento
COFINS s/ faturamento 7.60% R$ 53,960.00
Crédito de COFINS s/ compra 7.60% R$ 32,680.00 ICMS s/ faturamento
COFINS A RECOLHER R$ 21,280.00 ICMS s/ compras
ICMS TOTAL
ICMS s/ faturamento 17.00% R$ 120,700.00
ICMS s/ compra 17.00% R$ 73,100.00 INSS A RECOLHER
ICMS A RECOLHER R$ 47,600.00
TOTAL DE TRIBUTOS
INSS A RECOLHER R$ 26,000.00

TOTAL DE TRIBUTOS R$ 116,060.00

 SIMPLES NACIONAL
R$ 710,000.00 Faturamento Anual R$ 710,000.00
R$ 430,000.00 alíquota 11.25% R$ 79,875.00
8.00% R$ 56,800.00 TOTAL TRIBUTOS R$ 79,875.00
R$ 6,000.00
R$ 62,800.00 IRPJ 0.62% R$ 4,402.00
CSLL 0.39% R$ 2,769.00
15.00% R$ 9,420.00 COFINS 1.43% R$ 10,153.00
10.00% R$ 0.00 PIS/PASEP 0.31% R$ 2,201.00
R$ 9,420.00 CPP 4.72% R$ 33,512.00
ICMS 3.77% R$ 26,767.00
12.00% R$ 85,200.00 TOTAL TRIBUTOS 11.24% R$ 79,804.00
R$ 6,000.00
R$ 91,200.00
9.00% R$ 8,208.00

0.65% R$ 4,615.00
3.00% R$ 21,300.00

17.00% R$ 120,700.00
17.00% R$ 73,100.00
R$ 47,600.00

R$ 26,000.00

R$ 117,143.00

304000
2,860,000.00
14.30%
87,300.00
321,680.00
11.25%
238,333.33
26,806.67
 Gestão de Tributos

Anual
Lucro Real Lucro presumido Simples
IRPJ 10,350 9,420
CSLL 6,210 8,208
PIS 4,620 4,615
COFINS 21,280 21,300
INSS 26,000 26,000
ICMS 47,600 47,600 26,767
SIMPLES 79,875
Total 116,060 117,143 106,642