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PRESUNÇÃO 1,6% PRESUNÇÃO 32%

12,898,000.00 119,999.99

BASE DE CÁLCULO 206,368.00 38,400.00

15% 30,955.20 5,760.00

BASE CSLL 12% E 32% 1,547,760.00 38,400.00

CSLL 142,754.40

VENDA DE COMBUSTÍVEL 1,6% VENDA PNEU 8%


3,800,000.00 800,000.00
DESC INCONDIIONAL 180,000.00 -
3,620,000.00 800,000.00

57,920.00 64,000.00

6,000,000.00
ICMS ST 200,000.00
IPI 290,000.00

JUROS ATIVO 250,000.00

IRRF 19,900.05

FATURAMRNTO 5,510,000.00

440,800.00 661,200.00
250,000.00 250,000.00
BASE 690,800.00 911,200.00

630,800.00

10% 63,080.00
CSLL
15% 103,620.00 82,008.00

IR DEVIDO 166,700.00
IRRF ( - ) 19,900.05
IR A RECOLHER 146,799.95

DEVIDO 248,708.00
228,807.95
ADICIONAL
BASE 244,768.00
- 60,000.00 184,768.00

36,715.20 18,476.80 10%

IR (15% + 10%) 55,192.00


1,586,160.00

CSLL + IR 197,946.40

LAVAGEM VEÍCULOS 32% GANHO DE CAPITAL 15% DIRETO


350,000.00 170,000.00

350,000.00 170,000.00

112,000.00 170,000.00 403,920.00

15% 60,588.00

EXCEDENTE 343,920.00

10% 34,392.00

IR 94,980.00

12% SOBRE FATURAMENTO


GANHO DE CAPITAL
TOTAL DA BASE DE CSLL
BASE X 9%
10 ANOS
12 MESES

100%
120

0.008333
0.833333

12,940,000.00

12,000,000.00

1,080,000.00

10,920,000.00

1,638,000.00
80,000.00

10,000,000.00 14,040,000.00

380,000.00

0.80 13,660,000.00

1,092,800.00 180,000.00
100,000.00 588,900.00 100,000.00
1,681,700.00 150,000.00
1,650.00 158,900.00
7,600.00 252,255.00 588,900.00
18,000.00
72,750.00 1,661,700.00
166,170.00
603.83
418,425.00 1,639,200.00
47,750.00 588,900.00
2,228,100.00
382.00
267,372.00
221.83 685,797.00
24,063.48

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