PIS/PASEP E COFINS
INCIDÊNCIA
PIS
- Receita em geral (Faturamento)
- Importação de mercadoria
- Importação de serviço
- Folha de Pagamento
Cofins
- Receita em geral
- Importação de mercadoria
- Importação de serviço
2
 TIPOS DE RECEITA

LUCRO PRESUMIDO LUCRO REAL

Receita Operacional/Atividade Receita Operacional/Atividade

Receita Financeira Receita Financeira

Outras Receitas Outras Receitas

Ganhos de Capital Ganhos de Capital

3
 LUCRO REAL

Regime Não Cumulativo

Em regra, empresas do lucro Real são não cumulativas. Este regime tributário aponta que uma empresa pode ficar liberada de
recolher PIS e COFINS, caso eles já tenham sido recolhidos em uma operação anterior da mesma cadeia produtiva. Apura Crédito
sobre algumas coisas.

“Podemos dizer que tem PIS/COFINS incide em tudo (nas 4 receitas), a não ser que a legislação diga ao contrário”

Legislação base: Algumas Exceções:

PIS: Lei nº 10.637/2002 No Art. 8º da lei 10.637 e no Art. 10º da lei 10.833 há uma lista de pessoas
COFINS: Lei nº 10.833/2003 jurídicas e receitas que devem obedecer o regime cumulativo .
IN nº 1.911/19 Ex1: algumas cooperativas que são do lucro real devem obedecer o regime
cumulativo.
Alíquotas: Ex2: Algumas receitas específicas, mesmo sendo uma empresa do lucro real,
PIS = 1,65% deve obedecer ao regime cumulativo, tais como: receita de administração de
COFINS = 7,6% obra, hotelaria, parque temático, hospedagem, garagem, etc.

4
 LUCRO PRESUMIDO

Regime Cumulativo
Empresas optantes pelo lucro presumido obrigatoriamente o regime deve ser cumulativo. Nele, todos os impostos que são pagos
em uma determinada operação – como importação, por exemplo -, não são abatidos nas próximas operações da empresa. Ou seja,
não possui crédito de PIS e COFINS.

Legislação base: Observação:

PIS: Lei nº 9.715/88 O imposto incide sobre a receita da atividade da empresa, especificada
COFINS: Lei nº 9.718/88 em ato constitutivo, todavia, se determinada receita da empresa for
IN nº 1.911/19 recorrente, habitual e relevante irá incidir PIS/COFINS, mesmo que não
esteja especificado no contrato constitutivo da empresa
Alíquotas:
PIS = 0,65%
COFINS = 3,0%

5
HELLO!
I AM JAYDEN SMITH
I am here because I love to give
presentations.
You can find me at @username

6
 1.
TRANSITION HEADLINE

Let’s start with the first set of slides

 “
Quotations are commonly printed as a
means of inspiration and to invoke
philosophical thoughts from the reader.

8
THIS IS A SLIDE TITLE

▪ Here you have a list of items

▪ And some text
▪ But remember not to overload your slides with content
Your audience will listen to you or read the content, but
won’t do both.

9 9
BIG
CONCEPT
Bring the attention of your
audience over a key concept using
icons or illustrations

10
IN TWO OR THREE COLUMNS

Yellow Blue Red

Is the color of gold, Is the colour of the Is the color of blood,
butter and ripe lemons. clear sky and the deep and because of this it
In the spectrum of sea. It is located has historically been
visible light, yellow is between violet and associated with
found between green green on the optical sacrifice, danger and
and orange. spectrum. courage.

11
A PICTURE IS WORTH A
THOUSAND WORDS

A complex idea can be

conveyed with just a single
still image, namely making
it possible to absorb large
amounts of data quickly.

12
Want big impact?
Use big image.

13
USE CHARTS TO EXPLAIN YOUR IDEAS

White Gray Black

14
AND TABLES TO COMPARE DATA

A B C

Yellow 10 20 7

Blue 30 15 10

Orange 5 24 16

15
 MAPS

our office

16
89,526,124
Whoa! That’s a big number, aren’t you proud?

17
 89,526,124$
That’s a lot of money

185,244 users
And a lot of users

100%
Total success!

18
OUR PROCESS IS EASY

first second last

19
LET’S REVIEW SOME CONCEPTS

Yellow Blue Red

Is the color of gold, butter and ripe Is the colour of the clear sky and the Is the color of blood, and because of
lemons. In the spectrum of visible deep sea. It is located between this it has historically been
light, yellow is found between green violet and green on the optical associated with sacrifice, danger and
and orange. spectrum. courage.

Yellow Blue Red

Is the color of gold, butter and ripe Is the colour of the clear sky and the Is the color of blood, and because of
lemons. In the spectrum of visible deep sea. It is located between this it has historically been
light, yellow is found between green violet and green on the optical associated with sacrifice, danger and
and orange. spectrum. courage.

20
 You can insert graphs from Excel or Google Sheets

4000

3000

2000

1000

21
FUNNEL

AWARENESS Insert your content

DISCOVERY Insert your content

EVALUATION Insert your content

INTENT Insert your content

PURCHASE Insert your content

LOYALTY Insert your content

22
iPHONE PROJECT

Show and explain your web, app

or software projects using these
gadget templates.

23
TABLET PROJECT

Show and explain your web, app

or software projects using these
gadget templates.

24
 DESKTOP PROJECT

Show and explain your

web, app or software
projects using these
gadget templates.

25
THANKS!
ANY QUESTIONS?
You can find me at:
▪ @username
▪ user@mail.me

26
CREDITS

Special thanks to all the people who made and released

these awesome resources for free:
▪ Presentation template by SlidesCarnival
▪ Photographs by Unsplash

27
PRESENTATION DESIGN

This presentation uses the following typographies and colors:

▪ Titles: Encode Sans Bold
▪ Body copy: Encode Sans Extra Light
You can download the fonts on this page:
http://www.impallari.com/testing/encode/

Bright red #f55c21 · Dark red #ba3b21 · Light gray #d4d3d9 · Dark gray
#4f4f5c
You don’t need to keep this slide in your presentation. It’s only here to serve you as a design guide if you need to
create new slides or download the fonts to edit the presentation in PowerPoint®

28
 2.
EXTRA RESOURCES

For Business Plans, Marketing Plans, Project Proposals,

Lessons, etc
TIMELINE

Yellow is the color of

Blue is the colour of the Red is the colour of danger Black is the color of ebony gold, butter and ripe White is the color of milk Blue is the colour of the
clear sky and the deep sea and courage and of outer space lemons and fresh snow clear sky and the deep sea

JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC

Yellow is the color of White is the color of milk Blue is the colour of the Red is the colour of danger Black is the color of ebony Yellow is the color of
gold, butter and ripe and fresh snow clear sky and the deep sea and courage and of outer space gold, butter and ripe
lemons lemons

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ROADMAP

Blue is the colour of the Red is the colour of danger Black is the color of ebony
clear sky and the deep sea and courage and of outer space

1 3 5

2 4 6

Yellow is the color of gold, White is the color of milk Blue is the colour of the
butter and ripe lemons and fresh snow clear sky and the deep sea

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GANTT CHART

Week 1 Week 2

1 2 3 4 5 6 7 8 9 10 11 12 13 14

Task 1

Task 2 ◆

Task 3

Task 4 ◆

Task 5 ◆

Task 6

Task 7

Task 8

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SWOT ANALYSIS

STRENGTHS WEAKNESSES
Blue is the colour of the clear Yellow is the color of gold,
sky and the deep sea butter and ripe lemons

Black is the color of ebony White is the color of milk and

and of outer space fresh snow
OPPORTUNITIES THREATS

33
 BUSINESS MODEL CANVAS

Key Partners Key Activities Value Propositions Customer Relationships Customer Segments
Insert your content Insert your content Insert your content Insert your content Insert your content

Key Resources Channels

Insert your content Insert your content

Cost Structure Revenue Streams

Insert your content Insert your content

34
TEAM PRESENTATION

Imani Jackson Marcos Galán Ixchel Valdía Nils Årud

JOB TITLE JOB TITLE JOB TITLE JOB TITLE
Blue is the colour of the clear Blue is the colour of the clear Blue is the colour of the clear Blue is the colour of the clear
sky and the deep sea sky and the deep sea sky and the deep sea sky and the deep sea

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 COMPETITOR MATRIX
HIGH VALUE 2

Competitor
Compe
titor
Our company

Competitor

HIGH VALUE 1
LOW VALUE 1

Competitor

Competitor Competitor

LOW VALUE 2

36
WEEKLY PLANNER

SUNDAY MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY SATURDAY

09:00 - 09:45 Task Task Task Task Task Task Task

10:00 - 10:45 Task Task Task Task Task Task Task

11:00 - 11:45 Task Task Task Task Task Task Task

12:00 - 13:15 ✔ Free time ✔ Free time ✔ Free time ✔ Free time ✔ Free time ✔ Free time ✔ Free time

13:30 - 14:15 Task Task Task Task Task Task Task

14:30 - 15:15 Task Task Task Task Task Task Task

15:30 - 16:15 Task Task Task Task Task Task Task

37
 SlidesCarnival icons are editable shapes.

This means that you can:

● Resize them without losing quality.
● Change fill color and opacity.
● Change line color, width and style.

Isn’t that nice? :)

Examples:

38
DIAGRAMS AND INFOGRAPHICS

39
Now you can use any emoji as an icon!
And of course it resizes without losing quality and you can change the color.

How? Follow Google instructions https://twitter.com/googledocs/status/730087240156643328

✋👆👉👍👤👦👧👨👩👪💃🏃💑❤
😂😉😋😒😭👶😸🐟🍒🍔💣📌📖🔨
🎃🎈🎨🏈🏰🌏🔌🔑 and many more...

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