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Receita Lquida
Custo da Mercadoria Vendida = 50.0%
Margem Bruta
Folha pagamento s/ Receita Bruta = 10.0%
Encargos sociais sobre folha = 33.5%
Despesas diversas s/ Receita Bruta = 2.0%
Lucro Lquido
CSLL de 9%
LALUR
IR de 15%
R$ 200,000.00
R$ 36,000.00
R$ 18,000.00
R$ 1,650.00
R$ 7,600.00
R$ 172,750.00
R$ 100,000.00
R$ 72,750.00
R$ 20,000.00
R$ 6,700.00
R$ 4,000.00
R$ 42,050.00
R$ 3,784.50
R$ 6,307.50
R$ 31,958.00
R$ 1,195.80
R$ 30,762.20
LUCRO PRESUMIDO
Receita Bruta (Mensal)
ICMS sobre Vendas 18%
ICMS: Crdito sobre Compras 18%
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 = 33.5%
Despesas diversas s/ Receita Bruta = 2.0%
Lucro Lquido
Base de clculo do Lucro Presumido CSLL
R$ 200,000.00
R$ 36,000.00
R$ 18,000.00
R$ 1,300.00
R$ 6,000.00
R$ 174,700.00
R$ 100,000.00
R$ 74,700.00
R$ 20,000.00
R$ 6,700.00
R$ 4,000.00
R$ 42,050.00
R$ 24,000.00
R$ 2,160.00
Comrcio > 8%
Alquota do IR de 15%
Adicional de IR se > 20 mil reais 10%
R$ 16,000.00
R$ 2,400.00
R$ 0.00
R$ 37,490.00
Lucro Presumido
Atacadista >
SIMPLES NACIONAL
Receita Bruta Mensal (limite de 200 mil + 20%)
Em 12 meses (anual)
R$ 200,000.00
R$ 2,400,000.00
ICMS - Simples
R$ 0.00
R$ 100,000.00
R$ 20,000.00
R$ 4,000.00
Lucro: Simples
R$ 23,220.00
R$ 52,780.00
Receita Lquida
Custo do Servio = 58.0%
Margem Bruta
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
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
Lucro Presumido
R$ 70,905.00
SIMPLES NACIONAL
Receita Bruta Mensal (limite de 200 mil + 20%)
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
Lucro - Simples
R$ 64,740.00
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%