Analise Tributaria

COMPARAO LUCRO REAL X LUCRO PRESUMIDO X SIM
Para simulao: Digite nas clulas em amarelo

LUCRO REAL
Receita Bruta (Mensal)
ICMS sobre Vendas 18%
ICMS: Crdito sobre Compras 7%
PIS de 0.65%
Cofins de 3%
=
=
=
Receita Lquida
Custo da Mercadoria Vendida = 50.0%
Margem Bruta
Folha pagamento s/ Receita Bruta = 10.0%
Encargos sociais sobre folha = 27.5%
Despesas diversas s/ Receita Bruta = 2.0%
Lucro Lquido
CSLL de 9%
LALUR
IR de 15%
Adicional de IR se > 20 mil reais 10%

Lucro Real
Carga Tributria: Lucro Real R$ 129,518.00

Carga Tributria: Lucro Presumido R$ 135,400.00
Carga Tributria: Simples R$ 58,050.00
Lucro: no Lucro Presumido R$ 72,100.00
Lucro: no Simples R$ 131,950.00
L X LUCRO PRESUMIDO X SIMPLES NACIONAL NO COMRCIO
m amarelo
R$ 500,000.00
R$ 90,000.00
R$ 17,500.00
R$ 3,250.00
R$ 15,000.00
R$ 409,250.00
R$ 250,000.00
R$ 159,250.00
R$ 50,000.00
R$ 13,750.00
R$ 10,000.00
R$ 85,500.00
R$ 7,695.00
R$ 12,825.00
R$ 64,980.00
R$ 4,498.00
R$ 60,482.00
IDO X SIMPLES NACIONAL NO COMRCIO

Atacadista >
LUCRO PRESUMIDO
Receita Bruta (Mensal)
ICMS sobre Vendas 18%
ICMS: Crdito sobre Compras 7%
PIS de 0.65%
Cofins de 3%
Receita Lquida
Margem Bruta
Encargos sociais sobre folha = 27.5%
Lucro Lquido
Base de clculo do Lucro Presumido CSLL
R$ 500,000.00
R$ 90,000.00
R$ 17,500.00
R$ 3,250.00
R$ 15,000.00
R$ 409,250.00
R$ 250,000.00
R$ 159,250.00
R$ 50,000.00
R$ 13,750.00
R$ 10,000.00
R$ 85,500.00
Comrcio > 12%

Alquota da CSLL de 9%
R$ 60,000.00
R$ 5,400.00
Comrcio > 8%
Alquota do IR de 15%
R$ 40,000.00
R$ 6,000.00
R$ 2,000.00
R$ 72,100.00
Base de clculo do Lucro Presumido IR
Lucro Presumido

Lucro: no Lucro Real R$ 60,482.00
Lucro: no Simples R$ 131,950.00
Ajuda >
SIMPLES NACIONAL
Receita Bruta Mensal (limite de 200 mil + 20%)
Em 12 meses (anual)
R$ 500,000.00
R$ 6,000,000.00
ICMS - Simples
R$ 0.00
R$ 250,000.00
R$ 50,000.00
R$ 10,000.00
Encargos Fiscais (anexo I do Simples)

Alquota de 11.61%
Lucro: Simples
R$ 58,050.00
R$ 131,950.00

Lucro: no Lucro Presumido R$ 72,100.00
Lucro: no Lucro Real R$ 60,482.00
Anexo I - Partilha do Simples Nacional Comrcio
Receita Anual
Total
IRPJ
CSLL
COFINS
PIS/PASEP
R$ 0.00
R$ 120,000.00
4.00%
0.00%
0.00%
0.00%
0.00%
R$ 120,000.01
R$ 240,000.00
5.47%
0.00%
0.00%
0.86%
0.00%
R$ 240,000.01
R$ 360,000.00
6.84%
0.27%
0.31%
0.95%
0.23%
R$ 360,000.01
R$ 480,000.00
7.54%
0.35%
0.35%
1.04%
0.25%
R$ 480,000.01
R$ 600,000.00
7.60%
0.35%
0.35%
1.05%
0.25%
R$ 600,000.01
R$ 720,000.00
8.28%
0.38%
0.38%
1.15%
0.27%
R$ 720,000.01
R$ 840,000.00
8.36%
0.39%
0.39%
1.16%
0.28%
R$ 840,000.01
R$ 960,000.00
8.45%
0.39%
0.39%
1.17%
0.28%
R$ 960,000.01
R$ 1,080,000.00
9.03%
0.42%
0.42%
1.25%
0.30%
R$ 1,080,000.01
R$ 1,200,000.00
9.12%
0.43%
0.43%
1.26%
0.30%
R$ 1,200,000.01
R$ 1,320,000.00
9.95%
0.46%
0.46%
1.38%
0.33%
R$ 1,320,000.01
R$ 1,440,000.00
10.04%
0.46%
0.46%
1.39%
0.33%
R$ 1,440,000.01
R$ 1,560,000.00
10.13%
0.47%
0.47%
1.40%
0.33%
R$ 1,560,000.01
R$ 1,680,000.00
10.23%
0.47%
0.47%
1.42%
0.34%
R$ 1,680,000.01
R$ 1,800,000.00
10.32%
0.48%
0.48%
1.43%
0.34%
R$ 1,800,000.01
R$ 1,920,000.00
11.23%
0.52%
0.52%
1.56%
0.37%
R$ 1,920,000.01
R$ 2,040,000.00
11.32%
0.52%
0.52%
1.57%
0.37%
R$ 2,040,000.01
R$ 2,160,000.00
11.42%
0.53%
0.53%
1.58%
0.38%
R$ 2,160,000.01
R$ 2,280,000.00
11.51%
0.53%
0.53%
1.60%
0.38%
R$ 2,280,000.01
R$ 2,400,000.00
11.61%
0.54%
0.54%
1.60%
0.38%
R$ 2,880,000.00
11.61%
CPP
ICMS
TOTAL (*)
2.75%
1.25%
2.75%
2.75%
1.86%
3.61%
2.75%
2.33%
4.51%
2.99%
2.56%
4.98%
3.02%
2.58%
5.02%
3.28%
2.82%
5.46%
3.30%
2.84%
5.52%
3.35%
2.87%
5.58%
3.57%
3.07%
5.96%
3.60%
3.10%
6.02%
3.94%
3.38%
6.57%
3.99%
3.41%
6.63%
4.01%
3.45%
6.68%
4.05%
3.48%
6.75%
4.08%
3.51%
6.81%
4.44%
3.82%
7.41%
4.49%
3.85%
7.47%
4.52%
3.88%
7.54%
4.56%
3.91%
7.60%
4.60%
3.95%
7.66%
7.66%
(*) sem ICMS
ICMS - Simples
Iseno
Substituio Tributria
0.1161
0.0766
0.0766
COMPARAO LUCRO REAL X LUCRO PRESUMIDO X SIMPLES NA

Digite nas clulas em amarelo
LUCRO REAL
Receita Bruta
ISS de 5%
PIS de 0.65%
Cofins de 3%
=
=
=
Receita Lquida
Custo do Servio = 70.0%
Margem Bruta
folha salarial = 7.0%
encargos sociais = 20.0%
despesas diversas = 3.0%
Lucro Lquido
CSLL de 9%
LALUR
IR de 15%
Lucro Real
R$ 300,000.00
R$ 15,000.00
R$ 1,950.00
R$ 9,000.00
R$ 274,050.00
R$ 210,000.00
R$ 64,050.00
R$ 21,000.00
R$ 4,200.00
R$ 9,000.00
R$ 29,850.00
R$ 2,686.50
R$ 4,477.50
R$ 22,686.00
R$ 268.60
R$ 22,417.40
Carga Tributria - Lucro Real R$ 37,582.60

Carga Tributria - Lucro Presumido R$ 55,390.00
Carga Tributria- Simples R$ 73,260.00
Lucro Presumido R$ 12,210.00
Lucro no Simples R$ 7,740.00
MIDO X SIMPLES NACIONAL - Servios e Locao (Anexo III)

Atividades >
LUCRO PRESUMIDO
Receita Bruta
ISS de 5%
PIS de 0.65%
Cofins de 3%
Receita Lquida
Resultado operacional
Lucro Lquido
R$ 300,000.00
R$ 15,000.00
R$ 1,950.00
R$ 9,000.00
R$ 274,050.00
R$ 210,000.00
R$ 64,050.00
R$ 21,000.00
R$ 4,200.00
R$ 9,000.00
R$ 29,850.00
Servios > 12%

R$ 36,000.00
R$ 3,240.00
Servios > 32%

R$ 96,000.00
R$ 14,400.00
R$ 7,600.00
Lucro Presumido
R$ 12,210.00

Lucro Real R$ 22,417.40
Ajuda >
SIMPLES NACIONAL
Em 12 meses
R$ 300,000.00
R$ 3,600,000.00
R$ 210,000.00
R$ 21,000.00
R$ 9,000.00
Alquota de 17.42%
R$ 52,260.00
Encargos Fiscais (Anexo III)
Lucro - Simples
R$ 7,740.00

Anexo III - Partilha do Simples Nacional Servios e Locao de Bens Mveis
Receita Mensal
TOTAL
IRPJ
CSLL
COFINS
PIS/PASEP
R$ 0.00
R$ 120,000.00
6.00%
0.00%
0.00%
0.00%
0.00%
R$ 120,000.01
R$ 240,000.00
8.21%
0.00%
0.00%
1.42%
0.00%
R$ 240,000.01
R$ 360,000.00
10.26%
0.48%
0.43%
1.43%
0.35%
R$ 360,000.01
R$ 480,000.00
11.31%
0.53%
0.53%
1.56%
0.38%
R$ 480,000.01
R$ 600,000.00
11.40%
0.53%
0.52%
1.58%
0.38%
R$ 600,000.01
R$ 720,000.00
12.42%
0.57%
0.57%
1.73%
0.40%
R$ 720,000.01
R$ 840,000.00
12.54%
0.59%
0.56%
1.74%
0.42%
R$ 840,000.01
R$ 960,000.00
12.68%
0.59%
0.57%
1.76%
0.42%
R$ 960,000.01
R$ 1,080,000.00
13.55%
0.63%
0.61%
1.88%
0.45%
R$ 1,080,000.01
R$ 1,200,000.00
13.68%
0.63%
0.64%
1.89%
0.45%
R$ 1,200,000.01
R$ 1,320,000.00
14.93%
0.69%
0.69%
2.07%
0.50%
R$ 1,320,000.01
R$ 1,440,000.00
15.06%
0.69%
0.69%
2.09%
0.50%
R$ 1,440,000.01
R$ 1,560,000.00
15.20%
0.71%
0.70%
2.10%
0.50%
R$ 1,560,000.01
R$ 1,680,000.00
15.35%
0.71%
0.70%
2.13%
0.51%
R$ 1,680,000.01
R$ 1,800,000.00
15.48%
0.72%
0.70%
2.15%
0.51%
R$ 1,800,000.01
R$ 1,920,000.00
16.85%
0.78%
0.76%
2.34%
0.56%
R$ 1,920,000.01
R$ 2,040,000.00
16.98%
0.78%
0.78%
2.36%
0.56%
R$ 2,040,000.01
R$ 2,160,000.00
17.13%
0.80%
0.79%
2.37%
0.57%
R$ 2,160,000.01
R$ 2,280,000.00
17.27%
0.80%
0.79%
2.40%
0.57%
R$ 2,280,000.01
R$ 2,400,000.00
17.42%
0.81%
0.79%
2.42%
0.57%
R$ 2,880,000.00
17.42%
CPP
ISS
4.00%
2.00%
4.00%
2.79%
4.07%
3.50%
4.47%
3.84%
4.52%
3.87%
4.92%
4.23%
4.97%
4.26%
5.03%
4.31%
5.37%
4.61%
5.42%
4.65%
5.98%
5.00%
6.09%
5.00%
6.19%
5.00%
6.30%
5.00%
6.40%
5.00%
7.41%
5.00%
7.50%
5.00%
7.60%
5.00%
7.71%
5.00%
7.83%
5.00%
TOTAL
6.00%
8.21%
10.26%
11.31%
11.40%
12.42%
12.54%
12.68%
13.55%
13.68%
14.93%
15.06%
15.20%
15.35%
15.48%
16.85%
16.98%
17.13%
17.27%
17.42%
COMPARAO LUCRO REAL X LUCRO PRESUMIDO X SIMPLES NA

Digite nas clulas em amarelo
LUCRO REAL
Receita Bruta
ISS de 5%
PIS de 0.65%
Cofins de 3%
=
=
=
Receita Lquida
Margem Bruta
Lucro Lquido
CSLL de 9%
LALUR
IR de 15%
Lucro Real
R$ 300,000.00
R$ 15,000.00
R$ 1,950.00
R$ 9,000.00
R$ 274,050.00
R$ 174,000.00
R$ 100,050.00
R$ 30,000.00
R$ 8,250.00
R$ 6,000.00
R$ 55,800.00
R$ 5,022.00
R$ 8,370.00
R$ 42,408.00
R$ 2,240.80
R$ 40,167.20

MIDO X SIMPLES NACIONAL - Servios (Anexo IV)

Atividades >
LUCRO PRESUMIDO
Receita Bruta
ISS de 5%
PIS de 0.65%
Cofins de 3%
Receita Lquida
Resultado operacional
Lucro Lquido
R$ 300,000.00
R$ 15,000.00
R$ 1,950.00
R$ 9,000.00
R$ 274,050.00
R$ 174,000.00
R$ 100,050.00
R$ 30,000.00
R$ 8,250.00
R$ 6,000.00
R$ 55,800.00
Servios > 12%

R$ 36,000.00
R$ 3,240.00
Servios > 32%

R$ 96,000.00
R$ 14,400.00
R$ 7,600.00
Lucro Presumido
R$ 38,160.00

Ajuda >
SIMPLES NACIONAL
Em 12 meses
R$ 300,000.00
R$ 3,600,000.00
R$ 174,000.00
R$ 30,000.00
R$ 8,250.00
R$ 6,000.00
Alquota de 16.85%
R$ 50,550.00
Encargos Fiscais (Anexo IV)
Lucro - Simples
R$ 31,200.00

Anexo IV - Servios
Receita Mensal
TOTAL
IRPJ
CSLL
COFINS
PIS/PASEP
R$ 0.00
R$ 120,000.00
4.50%
0.00%
1.22%
1.28%
0.00%
R$ 120,000.01
R$ 240,000.00
6.54%
0.00%
1.84%
1.91%
0.00%
R$ 240,000.01
R$ 360,000.00
7.70%
0.16%
1.85%
1.95%
0.24%
R$ 360,000.01
R$ 480,000.00
8.49%
0.52%
1.87%
1.99%
0.27%
R$ 480,000.01
R$ 600,000.00
8.97%
0.89%
1.89%
2.03%
0.29%
R$ 600,000.01
R$ 720,000.00
9.78%
1.25%
1.91%
2.07%
0.32%
R$ 720,000.01
R$ 840,000.00
10.26%
1.62%
1.93%
2.11%
0.34%
R$ 840,000.01
R$ 960,000.00
10.76%
2.00%
1.95%
2.15%
0.35%
R$ 960,000.01
R$ 1,080,000.00
11.51%
2.37%
1.97%
2.19%
0.37%
R$ 1,080,000.01
R$ 1,200,000.00
12.00%
2.74%
2.00%
2.23%
0.38%
R$ 1,200,000.01
R$ 1,320,000.00
12.80%
3.12%
2.01%
2.27%
0.40%
R$ 1,320,000.01
R$ 1,440,000.00
13.25%
3.49%
2.03%
2.31%
0.42%
R$ 1,440,000.01
R$ 1,560,000.00
13.70%
3.86%
2.05%
2.35%
0.44%
R$ 1,560,000.01
R$ 1,680,000.00
14.15%
4.23%
2.07%
2.39%
0.46%
R$ 1,680,000.01
R$ 1,800,000.00
14.60%
4.60%
2.10%
2.43%
0.47%
R$ 1,800,000.01
R$ 1,920,000.00
15.05%
4.90%
2.19%
2.47%
0.49%
R$ 1,920,000.01
R$ 2,040,000.00
15.50%
5.21%
2.27%
2.51%
0.51%
R$ 2,040,000.01
R$ 2,160,000.00
15.95%
5.51%
2.36%
2.55%
0.53%
R$ 2,160,000.01
R$ 2,280,000.00
16.40%
5.81%
2.45%
2.59%
0.55%
R$ 2,280,000.01
R$ 2,400,000.00
16.85%
6.12%
2.53%
2.63%
0.57%
R$ 2,880,000.00
16.85%
ISS
2.00%
2.79%
3.50%
3.84%
3.87%
4.23%
4.26%
4.31%
4.61%
4.65%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%

Analise Tributaria

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COMPARAO LUCRO REAL X LUCRO PRESUMIDO X SIM

Para simulao: Digite nas clulas em amarelo

Adicional de IR se > 20 mil reais 10%

Carga Tributria: Lucro Real R$ 129,518.00

L X LUCRO PRESUMIDO X SIMPLES NACIONAL NO COMRCIO

IDO X SIMPLES NACIONAL NO COMRCIO

Comrcio > 12%

Base de clculo do Lucro Presumido IR

Carga Tributria: Lucro Presumido R$ 135,400.00

Custo da Mercadoria Vendida = 50.0%

Folha pagamento s/ Receita Bruta = 10.0%

Despesas diversas s/ Receita Bruta = 2.0%

Encargos Fiscais (anexo I do Simples)

Carga Tributria: Simples R$ 58,050.00

Anexo I - Partilha do Simples Nacional Comrcio

(*) sem ICMS

COMPARAO LUCRO REAL X LUCRO PRESUMIDO X SIMPLES NA

Adicional de IR se > 20 mil reais 10%

Carga Tributria - Lucro Real R$ 37,582.60

MIDO X SIMPLES NACIONAL - Servios e Locao (Anexo III)

Servios > 12%

Servios > 32%

Base de clculo do Lucro Presumido IR

Carga Tributria - Lucro Real R$ 37,582.60

Custo do Servio = 70.0%

folha salarial = 7.0%

despesas diversas = 3.0%

Encargos Fiscais (Anexo III)

Carga Tributria - Lucro Real R$ 37,582.60

Anexo III - Partilha do Simples Nacional Servios e Locao de Bens Mveis

COMPARAO LUCRO REAL X LUCRO PRESUMIDO X SIMPLES NA

Adicional de IR se > 20 mil reais 10%

Carga Tributria - Lucro Real R$ 49,832.80

MIDO X SIMPLES NACIONAL - Servios (Anexo IV)

Servios > 12%

Servios > 32%

Base de clculo do Lucro Presumido IR

Carga Tributria - Lucro Real R$ 49,832.80

Custo do Servio = 58.0%

folha salarial = 10.0%

encargos sociais = 27.5%

despesas diversas = 2.0%

Encargos Fiscais (Anexo IV)

Carga Tributria - Lucro Real R$ 49,832.80

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