SimplesXPresumidoXReal Serviços Anexo III

SIMULAO LUCRO PRESUMIDO X SIMPLES NACIONAL NO CO
LUCRO PRESUMIDO
Receita Bruta (Mensal)
Receita Bruta (Trimestral)
R$ 40,000.00
R$ 120,000.00
Folha de Pagamento (Mensal)

Folha de Pagamento (Trimestral)
Desonerao da Folha 2.00%
PIS de 0.65%
Cofins de 3%
Base de clculo do Lucro Presumido CSLL
Servios > 32%
Alquota da CSLL de 9%
Base de clculo do Lucro Presumido IR
Servios > 32%
Alquota do IR de 15%
Adicional de IR se > 20 mil reais 10%
Impostos - Totais Lucro Presumido
Carga Tributria
R$ 12,000.00
R$ 36,000.00
R$ 2,400.00
R$ 780.00
R$ 3,600.00
R$ 12,800.00
R$ 1,152.00
R$ 12,800.00
R$ 1,920.00
R$ 0.00
R$ 9,852.00
8.21%
DO X SIMPLES NACIONAL NO COMRCIO

SIMPLES NACIONAL
Receita Bruta Mensal (limite de 200 mil + 20%)
Receita Bruta Trimestral (limite de 200 mil + 20%)
R$ 40,000.00
R$ 120,000.00
Folha de Pagamento (Mensal)

Folha de Pagamento (Trimestral)
Custo da Mercadoria Vendida = 50.0%
R$ 20,000.00
Folha pagamento s/ Receita Bruta = 10.0%
R$ 4,000.00
Despesas diversas s/ Receita Bruta = 2.0%
R$ 800.00
Encargos Fiscais (anexo I do Simples)

Alquota de 11.61%
R$ 4,644.00
Lucro: Simples
R$ 10,556.00
Anexo I - Partilha do Simples Nacional Comrcio
Receita Anual
Total
IRPJ
CSLL
COFINS
PIS/PASEP
CPP
ICMS
R$ 0.00
R$ 120,000.00
4.00%
0.00%
0.00%
0.00%
0.00%
2.75%
1.25%
R$ 120,000.01
R$ 240,000.00
5.47%
0.00%
0.00%
0.86%
0.00%
2.75%
1.86%
0.31%
0.95%
0.23%
2.75%
2.33%
R$ 240,000.01
R$ 360,000.00
6.84%
0.27%
R$ 360,000.01
R$ 480,000.00
7.54%
0.35%
0.35%
1.04%
0.25%
2.99%
2.56%
R$ 480,000.01
R$ 600,000.00
7.60%
0.35%
0.35%
1.05%
0.25%
3.02%
2.58%
0.38%
1.15%
0.27%
3.28%
2.82%
R$ 600,000.01
R$ 720,000.00
8.28%
0.38%
R$ 720,000.01
R$ 840,000.00
8.36%
0.39%
0.39%
1.16%
0.28%
3.30%
2.84%
0.39%
1.17%
0.28%
3.35%
2.87%
R$ 840,000.01
R$ 960,000.00
8.45%
0.39%
R$ 960,000.01
R$ 1,080,000.00
9.03%
0.42%
0.42%
1.25%
0.30%
3.57%
3.07%
R$ 1,080,000.01
R$ 1,200,000.00
9.12%
0.43%
0.43%
1.26%
0.30%
3.60%
3.10%
0.46%
1.38%
0.33%
3.94%
3.38%
R$ 1,200,000.01
R$ 1,320,000.00
9.95%
0.46%
R$ 1,320,000.01
R$ 1,440,000.00
10.04%
0.46%
0.46%
1.39%
0.33%
3.99%
3.41%
R$ 1,440,000.01
R$ 1,560,000.00
10.13%
0.47%
0.47%
1.40%
0.33%
4.01%
3.45%
0.47%
1.42%
0.34%
4.05%
3.48%
R$ 1,560,000.01
R$ 1,680,000.00
10.23%
0.47%
R$ 1,680,000.01
R$ 1,800,000.00
10.32%
0.48%
0.48%
1.43%
0.34%
4.08%
3.51%
R$ 1,800,000.01
R$ 1,920,000.00
11.23%
0.52%
0.52%
1.56%
0.37%
4.44%
3.82%
R$ 1,920,000.01
R$ 2,040,000.00
11.32%
0.52%
0.52%
1.57%
0.37%
4.49%
3.85%
R$ 2,040,000.01
R$ 2,160,000.00
11.42%
0.53%
0.53%
1.58%
0.38%
4.52%
3.88%
0.53%
1.60%
0.38%
4.56%
3.91%
0.54%
1.60%
0.38%
4.60%
3.95%
R$ 2,160,000.01
R$ 2,280,000.00
11.51%
0.53%
R$ 2,280,000.01
R$ 2,400,000.00
11.61%
0.54%
R$ 2,880,000.00
11.61%
TOTAL (*)
2.75%
3.61%
4.51%
4.98%
5.02%
5.46%
5.52%
5.58%
5.96%
6.02%
6.57%
6.63%
6.68%
6.75%
6.81%
7.41%
7.47%
7.54%
7.60%
7.66%
7.66%
(*) sem ICMS
ICMS - Simples
Iseno
Substituio Tributria
0.04
0.0275
0.0275
COMPARAO LUCRO REAL X LUCRO PRESUMIDO X SIMPLES NACION

Digite nas clulas em amarelo
LUCRO REAL
Receita Bruta
ISS de 5%
PIS no cumulativo de 1.65%
Cofins no cumultaivo de 7.6%
= Receita Lquida
= Margem Bruta
=
Custo do Servio = 58.0%

folha salarial = 3.0%
encargos sociais = 20.0%
despesas diversas = 0.0%
Lucro Lquido
CSLL de 9%
LALUR
IR de 15%
Lucro Real
R$ 300,000.00
R$ 15,000.00
R$ 2,079.00
R$ 9,576.00
R$ 273,345.00
R$ 174,000.00
R$ 99,345.00
R$ 9,000.00
R$ 1,800.00
R$ 0.00
R$ 88,545.00
R$ 7,969.05
R$ 13,281.75
R$ 67,294.20
R$ 4,729.42
R$ 62,564.78
Carga Tributria - Lucro Real R$ 54,435.22

Carga Tributria - Lucro Presumido R$ 52,990.00
Carga Tributria- Simples R$ 61,260.00
Lucro Presumido R$ 70,905.00
Lucro no Simples R$ 64,740.00
CRO PRESUMIDO X SIMPLES NACIONAL - Servios e Locao (Anexo III)

Atividades >
C:\Documents and
Settings\griotta\Me
LUCRO PRESUMIDO
Receita Bruta
ISS de 5%
PIS de 0.65%
Cofins de 3%
Receita Lquida
Resultado operacional
Lucro Lquido
Servios > 12%
Servios > 32%
Lucro Presumido
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$ 9,000.00
R$ 1,800.00
R$ 0.00
R$ 88,545.00
R$ 36,000.00
R$ 3,240.00
R$ 96,000.00
R$ 14,400.00
R$ 7,600.00
R$ 70,905.00

Lucro Real R$ 62,564.78
rvios e Locao (Anexo III)
SIMPLES NACIONAL
Em 12 meses
R$ 300,000.00
R$ 3,600,000.00
R$ 174,000.00
R$ 9,000.00
R$ 0.00
Alquota de 17.42%
R$ 52,260.00
Encargos Fiscais (Anexo III)
Lucro - Simples
R$ 64,740.00

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

Digite nas clulas em amarelo
LUCRO REAL
Receita Bruta
ISS de 5%
PIS no cumulativo de 1.65%
Cofins no cumulativo de 7.6%
= Receita Lquida
= Margem Bruta
=

Lucro Lquido
CSLL de 9%
LALUR
IR de 15%
Lucro Real
R$ 300,000.00
R$ 15,000.00
R$ 2,079.00
R$ 9,576.00
R$ 273,345.00
R$ 174,000.00
R$ 99,345.00
R$ 30,000.00
R$ 8,250.00
R$ 6,000.00
R$ 55,095.00
R$ 4,958.55
R$ 8,264.25
R$ 41,872.20
R$ 2,187.22
R$ 39,684.98

LUCRO PRESUMIDO X SIMPLES NACIONAL - Servios (Anexo IV)

Atividades >
C:\Documents and
Settings\griotta\Me
LUCRO PRESUMIDO
Receita Bruta
ISS de 5%
PIS de 0.65%
Cofins de 3%
Receita Lquida
Resultado operacional
Lucro Lquido
Servios > 12%
Servios > 32%
Lucro Presumido
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$ 55,095.00
R$ 36,000.00
R$ 3,240.00
R$ 96,000.00
R$ 14,400.00
R$ 7,600.00
R$ 37,455.00

Servios (Anexo IV)
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
Encargos Fiscais (Anexo IV)

Alquota de 16.85%
Lucro - Simples
R$ 50,550.00
R$ 31,200.00

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

SimplesXPresumidoXReal Serviços Anexo III

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SIMULAO LUCRO PRESUMIDO X SIMPLES NACIONAL NO CO

Folha de Pagamento (Mensal)

DO X SIMPLES NACIONAL NO COMRCIO

Folha de Pagamento (Mensal)

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)

Anexo I - Partilha do Simples Nacional Comrcio

(*) sem ICMS

COMPARAO LUCRO REAL X LUCRO PRESUMIDO X SIMPLES NACION

Custo do Servio = 58.0%

Adicional de IR se > 20 mil reais 10%

Carga Tributria - Lucro Real R$ 54,435.22

CRO PRESUMIDO X SIMPLES NACIONAL - Servios e Locao (Anexo III)

Carga Tributria - Lucro Real R$ 54,435.22

rvios e Locao (Anexo III)

Custo do Servio = 58.0%

folha salarial = 3.0%

despesas diversas = 0.0%

Encargos Fiscais (Anexo III)

Carga Tributria - Lucro Real R$ 54,435.22

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

COMPARAO LUCRO REAL X LUCRO PRESUMIDO X SIMPLES NACION

Custo do Servio = 58.0%

Adicional de IR se > 20 mil reais 10%

Carga Tributria - Lucro Real R$ 50,315.02

LUCRO PRESUMIDO X SIMPLES NACIONAL - Servios (Anexo IV)

Carga Tributria - Lucro Real R$ 50,315.02

Servios (Anexo IV)

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$ 50,315.02

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