Resultado Em

Janeiro Fevereiro Março

VENDAS 157,828.74 140,888.87 138,549.38
Devolução de Vendas 1,553.43 1,386.70 1,363.68
Vendas Canceladas 932.06 832.02 818.21
Custo das Mercadorias Vendidas 63,131.50 56,355.55 55,419.75
Folha de Pagamento / Encargos 15,046.50 15,325.00 16,010.00
Aluguel 2,000.00 2,000.00 2,000.00
Condomínio 500.00 500.00 500.00
Energia Elétrica 737.80 686.90 802.30
Forneciment de Água 235.50 259.00 266.00
Telefone e Internet 500.00 500.00 500.00
IPTU 120.00 120.00 120.00
Despesas Bancárias 182.00 194.00 210.00
Pró-Labore 10,000.00 10,000.00 10,000.00

COMPETÊNCIA Janeiro Fevereiro Março

Produtos Sujeitos à Substituição

147,576.09 127,576.54 131,621.91
Tributária - ICMS

Produtos Sujeitos à Tributação

139,808.93 120,643.03 123,308.95
Monofásica - PIS e COFINS
tado Empresa Modelo Cosméticos Ltda em 2019
Abril Maio Junho Julho Agosto
189,736.97 221,626.94 200,879.72 198,294.25 232,192.59
1,867.49 2,181.37 1,977.16 1,951.72 2,285.36
1,120.49 1,308.82 1,186.30 1,171.03 1,371.22
75,894.79 88,650.78 80,351.89 79,317.70 92,877.03
15,980.00 15,540.00 15,828.00 16,115.00 15,905.00
2,000.00 2,000.00 2,000.00 2,000.00 2,000.00
500.00 500.00 500.00 500.00 500.00
782.50 835.40 691.20 753.30 787.10
242.00 220.00 255.00 260.00 238.00
500.00 500.00 500.00 500.00 500.00
120.00 120.00 120.00 120.00 120.00
190.00 215.00 178.00 207.00 195.00
10,000.00 10,000.00 10,000.00 10,000.00 10,000.00

Abril Maio Junho Julho Agosto

180,250.13 210,545.59 190,835.73 188,379.54 220,582.96

168,865.91 197,247.97 178,782.95 176,481.89 206,651.40

 Setembro Outubro Novembro Dezembro
212,398.43 272,317.03 235,426.07 160,852.60
2,090.54 2,680.29 2,317.19 1,583.19
1,254.32 1,608.17 1,390.31 949.92
84,959.37 108,926.81 94,170.43 64,341.04
15,489.00 16,235.00 15,875.00 32,540.00
2,000.00 2,000.00 2,000.00 2,000.00
500.00 500.00 500.00 500.00
843.90 724.40 678.50 851.90
247.00 230.00 261.00 225.00
500.00 500.00 500.00 500.00
120.00 120.00 0.00 0.00
189.00 210.00 205.00 195.00
10,000.00 10,000.00 10,000.00 10,000.00

Setembro Outubro Novembro Dezembro

201,778.51 258,701.18 223,654.76 152,809.97

189,034.60 242,362.15 209,529.20 143,158.82

 Fórmula para Cálculo do Simples Nacional RBT12 x Aliq - PD
RBT12

Janeiro

Faturamento Mensal (PA) 155,343.25

Faturamento dos Últimos 12 meses (RBT12) 1,046,074.92
Parcela à Deduzir (PD) 22,500.00
Alíquota Básica 10.70%
Alíquota Efetiva 8.55%

IMPOSTO À PAGAR 7,202.08

Monofásico PIS e COFINS

Substituição Tributária
ICMS
 SIMPLES NACIONAL

Fevereiro Março Abril Maio Junho

138,670.15 136,367.49 186,748.99 218,136.75 197,716.26

1,122,027.17 1,191,798.32 1,262,519.37 1,409,981.16 1,557,188.91
22,500.00 22,500.00 22,500.00 22,500.00 22,500.00
10.70% 10.70% 10.70% 10.70% 10.70%
8.69% 8.81% 8.92% 9.10% 9.26%

6,711.49 6,445.51 8,937.04 10,649.78 9,822.54

IRPJ CSLL COFINS PIS

% de participação 5.50% 3.50% 12.74% 2.76%
Base de Cálculo
Valores 0.00 0.00 0.00 0.00
 Julho Agosto Setembro Outubro Novembro

195,171.51 228,536.01 209,053.57 268,028.57 231,718.57

1,664,368.16 1,772,653.57 1,906,505.27 2,023,893.34 2,175,338.56
22,500.00 22,500.00 87,300.00 87,300.00 87,300.00
10.70% 10.70% 14.30% 14.30% 14.30%
9.35% 9.43% 9.72% 9.99% 10.29%

9,790.35 11,562.10 10,901.70 14,365.37 12,792.24

INSS ICMS
42.00% 33.50%

0.00 0.00
 Dezembro

158,319.49
2,260,983.53
87,300.00
14.30%
10.44%

8,867.58
 Tributo Janeiro Fevereiro
PIS 100.97 117.18
COFINS 466.03 540.81
ICMS 559.23 798.74
INSS 5,009.30 5,065.00
IRPJ 0.00 0.00
CSLL 0.00 0.00

IMPOSTO À PAGAR 6,135.53 6,521.73

Tributo Base de Cálculo Alíquota

PIS 0.65%
COFINS 3.00%
ICMS 18.00%
INSS 20.00%
IRPJ 15.00%
CSLL 9.00%

Adicional de IRPJ 10.00%

 LUCRO PRESUMIDO
Março Abril Maio Junho Julho
84.88 116.24 135.78 123.07 121.48
391.76 536.49 626.66 568.00 560.69
341.68 467.92 546.56 495.40 489.02
5,202.00 5,196.00 5,108.00 5,165.60 5,223.00
5,164.57 0.00 0.00 7,231.22 0.00
4,648.11 0.00 0.00 6,508.10 0.00

15,833.00 6,316.65 6,417.00 20,091.39 6,394.19

Valor do Imposto
0.00
0.00
0.00
0.00
0.00
0.00

0.00
Agosto Setembro Outubro Novembro Dezembro
142.25 130.12 166.83 144.23 98.54
656.54 600.57 769.99 665.68 454.82
572.62 523.80 671.57 580.59 396.69
5,181.00 5,097.80 5,247.00 5,175.00 8,508.00
0.00 7,593.13 0.00 0.00 7,896.80
0.00 6,833.82 0.00 0.00 7,107.12

6,552.41 20,779.24 6,855.39 6,565.50 24,461.97

 Tributo Janeiro Fevereiro Março
PIS 102.53 118.98 86.19
COFINS 472.24 548.02 396.98
ICMS 559.23 798.74 341.68
INSS 5,009.30 5,065.00 5,202.00
IRPJ 0.00 0.00 34,683.63
CSLL 0.00 0.00 14,646.11

IMPOSTO À PAGAR 6,143.30 6,530.74 55,356.59

Tributo Base de Cálculo Alíquota Valor do Imposto

PIS 1.65% 0.00
COFINS 7.60% 0.00
ICMS 18.00% 0.00
INSS 20.00% 0.00
IRPJ 15.00% 0.00
CSLL 9.00% 0.00

Adicional de IRPJ 10.00% 0.00

 LUCRO REAL
Abril Maio Junho Julho Agosto
118.03 137.87 124.96 123.35 144.44
543.65 635.02 575.57 568.16 665.29
467.92 546.56 495.40 489.02 572.62
5,196.00 5,108.00 5,165.60 5,223.00 5,181.00
0.00 0.00 59,935.62 0.00 0.00
0.00 0.00 23,736.82 0.00 0.00

6,325.60 6,427.45 90,033.97 6,403.53 6,563.35

DRE

RECEITA BRUTA DE VENDAS

(-) Devolução de Vendas

(-) Vendas Canceladas

(-) Impostos sobre Vendas

(=) Receita Operacional Líquida

(-) Custo das Mercadorias Vendidas

(=) Lucro Bruto

(-) Folha de Pagamento / Encargos

(-) Aluguel
(-) Condomínio
(-) Energia Elétrica
(-) Forneciment de Água
(-) Telefone e Internet
(-) IPTU
(-) Despesas Bancárias
(-) Pró-Labore
(=) Lucro Operacional da Atividade (Lucro
antes do IRPJ e CSLL)
Setembro Outubro Novembro Dezembro
132.13 169.40 146.45 100.06
608.58 780.26 674.56 460.88
523.80 671.57 580.59 396.69
5,097.80 5,247.00 5,175.00 8,508.00
64,297.57 0.00 0.00 63,824.27
25,307.13 0.00 0.00 25,136.74

95,967.01 6,868.23 6,576.60 98,426.64

Janeiro Fevereiro Março Abril Maio

157,828.74 140,888.87 138,549.38 189,736.97 221,626.94

1,553.43 1,386.70 1,363.68 1,867.49 2,181.37

932.06 832.02 818.21 1,120.49 1,308.82

1,134.00 1,465.74 824.85 1,129.60 1,319.45

154,209.25 137,204.41 135,542.65 185,619.39 216,817.30

63,131.50 56,355.55 55,419.75 75,894.79 88,650.78

91,077.75 80,848.86 80,122.90 109,724.60 128,166.52

15,046.50 15,325.00 16,010.00 15,980.00 15,540.00

2,000.00 2,000.00 2,000.00 2,000.00 2,000.00
500.00 500.00 500.00 500.00 500.00
737.80 686.90 802.30 782.50 835.40
235.50 259.00 266.00 242.00 220.00
500.00 500.00 500.00 500.00 500.00
120.00 120.00 120.00 120.00 120.00
182.00 194.00 210.00 190.00 215.00
10,000.00 10,000.00 10,000.00 10,000.00 10,000.00

61,755.95 51,263.96 49,714.60 79,410.10 98,236.12

 Junho Julho Agosto Setembro Outubro

200,879.72 198,294.25 232,192.59 212,398.43 272,317.03

1,977.16 1,951.72 2,285.36 2,090.54 2,680.29

1,186.30 1,171.03 1,371.22 1,254.32 1,608.17

1,195.93 1,180.53 1,382.35 1,264.51 1,621.23

196,520.33 193,990.98 227,153.66 207,789.06 266,407.34

80,351.89 79,317.70 92,877.03 84,959.37 108,926.81

116,168.44 114,673.28 134,276.63 122,829.69 157,480.53

15,828.00 16,115.00 15,905.00 15,489.00 16,235.00

2,000.00 2,000.00 2,000.00 2,000.00 2,000.00
500.00 500.00 500.00 500.00 500.00
691.20 753.30 787.10 843.90 724.40
255.00 260.00 238.00 247.00 230.00
500.00 500.00 500.00 500.00 500.00
120.00 120.00 120.00 120.00 120.00
178.00 207.00 195.00 189.00 210.00
10,000.00 10,000.00 10,000.00 10,000.00 10,000.00

86,096.24 84,217.98 104,031.53 92,940.79 126,961.13

 Novembro Dezembro

235,426.07 160,852.60

2,317.19 1,583.19

1,390.31 949.92

1,401.60 957.63

230,316.97 157,361.86

94,170.43 64,341.04

136,146.54 93,020.82

15,875.00 32,540.00
2,000.00 2,000.00
500.00 500.00
678.50 851.90
261.00 225.00
500.00 500.00
0.00 0.00
205.00 195.00
10,000.00 10,000.00

106,127.04 46,208.92
 SIMULAÇÃO DE REGIME

DETALHAMENTO POR REGIME DE TRIBUT

Receitas por
Jan Fev Mar Abr Mai Jun
atividade
Total Receita 155,343.25 138,670.15 136,367.49 186,748.99 218,136.75 197,716.26
IRPJ 730.50 662.77 660.77 916.19 1,091.77 1,006.97
CSLL 464.86 421.77 420.49 583.03 694.77 640.80
PIS 36.66 43.24 31.75 44.03 52.46 48.39
COFINS 169.21 199.58 146.57 203.22 242.17 223.36
INSS 5,578.38 5,061.18 5,045.87 6,996.36 8,337.19 7,689.58
ICMS 222.47 322.95 140.06 194.20 231.42 213.44

Total por mês 7,202.08 6,711.49 6,445.51 8,937.04 10,649.78 9,822.54

DETALHAMENTO POR REGIME DE TRIBUT

Receitas por
Jan Fev Mar Abr Mai Jun
atividade
Total Receita 155,343.25 138,670.15 136,367.49 186,748.99 218,136.75 197,716.26
IRPJ 0.00 0.00 5,164.57 0.00 0.00 7,231.22
CSLL 0.00 0.00 4,648.11 0.00 0.00 6,508.10
PIS 100.97 117.18 84.88 116.24 135.78 123.07
COFINS 466.03 540.81 391.76 536.49 626.66 568.00
INSS 5,009.30 5,065.00 5,202.00 5,196.00 5,108.00 5,165.60
ICMS 559.23 798.74 341.68 467.92 546.56 495.40

Total por mês 6,135.53 6,521.73 15,833.00 6,316.65 6,417.00 20,091.39

DETALHAMENTO POR REGIME DE TRI

Receitas por
Jan Fev Mar Abr Mai Jun
atividade
Total Receita 155,343.25 138,670.15 136,367.49 186,748.99 218,136.75 197,716.26
IRPJ 0.00 0.00 34,683.63 0.00 0.00 59,935.62
CSLL 0.00 0.00 14,646.11 0.00 0.00 23,736.82
PIS 102.53 118.98 86.19 118.03 137.87 124.96
COFINS 472.24 548.02 396.98 543.65 635.02 575.57
INSS 5,009.30 5,065.00 5,202.00 5,196.00 5,108.00 5,165.60
ICMS 559.23 798.74 341.68 467.92 546.56 495.40
Total por mês 6,143.30 6,530.74 55,356.59 6,325.60 6,427.45 90,033.97
 E REGIME TRIBUTÁRIO

ME DE TRIBUTAÇÃO: SIMPLES NACIONAL

Jul Ago Set Out Nov Dez TOTAL

195,171.51 228,536.01 209,053.57 268,028.57 231,718.57 158,319.49 2,323,810.61

1,003.67 1,185.30 1,117.60 1,472.68 1,311.41 909.07 12,068.71
638.70 754.28 711.20 937.16 834.53 578.50 7,680.09
48.23 56.96 53.71 70.77 63.02 43.68 592.89
222.63 262.92 247.90 326.66 290.89 201.65 2,736.76
7,664.39 9,051.40 8,534.40 11,245.94 10,014.41 6,941.99 92,161.09
212.74 251.24 236.89 312.16 277.97 192.69 2,808.23
9,790.35 11,562.10 10,901.70 14,365.37 12,792.24 8,867.58 118,047.78

ME DE TRIBUTAÇÃO: LUCRO PRESUMIDO

Jul Ago Set Out Nov Dez TOTAL

195,171.51 228,536.01 209,053.57 268,028.57 231,718.57 158,319.49 2,323,810.61

0.00 0.00 7,593.13 0.00 0.00 7,896.80 27,885.72
0.00 0.00 6,833.82 0.00 0.00 7,107.12 25,097.15
121.48 142.25 130.12 166.83 144.23 98.54 1,481.57
560.69 656.54 600.57 769.99 665.68 454.82 6,838.04
5,223.00 5,181.00 5,097.80 5,247.00 5,175.00 8,508.00 65,177.70
489.02 572.62 523.80 671.57 580.59 396.69 6,443.82
6,394.19 6,552.41 20,779.24 6,855.39 6,565.50 24,461.97 132,924.00

GIME DE TRIBUTAÇÃO: LUCRO REAL

Jul Ago Set Out Nov Dez TOTAL

195,171.51 228,536.01 209,053.57 268,028.57 231,718.57 158,319.49 2,323,810.61

0.00 0.00 64,297.57 0.00 0.00 63,824.27 222,741.09
0.00 0.00 25,307.13 0.00 0.00 25,136.74 88,826.80
123.35 144.44 132.13 169.40 146.45 100.06 1,504.39
568.16 665.29 608.58 780.26 674.56 460.88 6,929.21
5,223.00 5,181.00 5,097.80 5,247.00 5,175.00 8,508.00 65,177.70
489.02 572.62 523.80 671.57 580.59 396.69 6,443.82
6,403.53 6,563.35 95,967.01 6,868.23 6,576.60 98,426.64 391,623.01