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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
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
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%
Adicional de IR se > 20 mil reais 10%

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

Carga Tributria: Lucro Presumido R$ 135,400.00


Carga Tributria: Lucro Real R$ 129,518.00
Carga Tributria: Simples R$ 58,050.00
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

Custo da Mercadoria Vendida = 50.0%

R$ 250,000.00

Folha pagamento s/ Receita Bruta = 10.0%

R$ 50,000.00

Despesas diversas s/ Receita Bruta = 2.0%

R$ 10,000.00

Encargos Fiscais (anexo I do Simples)


Alquota de 11.61%

Lucro: Simples

R$ 58,050.00

R$ 131,950.00

Carga Tributria: Simples R$ 58,050.00


Carga Tributria: Lucro Real R$ 129,518.00
Carga Tributria: Lucro Presumido R$ 135,400.00
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%

Adicional de IR se > 20 mil reais 10%

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
Custo do Servio = 70.0%
Resultado operacional
folha salarial = 7.0%
encargos sociais = 20.0%
despesas diversas = 3.0%
Lucro Lquido
Base de clculo do Lucro Presumido CSLL

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%


Alquota da CSLL de 9%

R$ 36,000.00
R$ 3,240.00

Servios > 32%


Alquota do IR de 15%
Adicional de IR se > 20 mil reais 10%

R$ 96,000.00
R$ 14,400.00
R$ 7,600.00

Base de clculo do Lucro Presumido IR

Lucro Presumido

R$ 12,210.00

Carga Tributria - Lucro Real R$ 37,582.60


Carga Tributria - Lucro Presumido R$ 55,390.00
Carga Tributria- Simples R$ 73,260.00
Lucro Real R$ 22,417.40
Lucro no Simples R$ 7,740.00

Ajuda >
SIMPLES NACIONAL
Receita Bruta Mensal (limite de 200 mil + 20%)
Em 12 meses

R$ 300,000.00
R$ 3,600,000.00

Custo do Servio = 70.0%

R$ 210,000.00

folha salarial = 7.0%

R$ 21,000.00

despesas diversas = 3.0%

R$ 9,000.00

Alquota de 17.42%

R$ 52,260.00

Encargos Fiscais (Anexo III)

Lucro - Simples

R$ 7,740.00

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 Real R$ 22,417.40

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
Custo do Servio = 58.0%
Margem Bruta
folha salarial = 10.0%
encargos sociais = 27.5%
despesas diversas = 2.0%
Lucro Lquido
CSLL de 9%
LALUR
IR de 15%

Adicional de IR se > 20 mil reais 10%

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

Carga Tributria - Lucro Real R$ 49,832.80


Carga Tributria - Lucro Presumido R$ 59,440.00
Carga Tributria- Simples R$ 80,550.00
Lucro Presumido R$ 38,160.00
Lucro no Simples R$ 31,200.00

MIDO X SIMPLES NACIONAL - Servios (Anexo IV)


Atividades >
LUCRO PRESUMIDO
Receita Bruta
ISS de 5%
PIS de 0.65%
Cofins de 3%
Receita Lquida
Custo do Servio = 58.0%
Resultado operacional
folha salarial = 10.0%
encargos sociais = 27.5%
despesas diversas = 2.0%
Lucro Lquido
Base de clculo do Lucro Presumido CSLL

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%


Alquota da CSLL de 9%

R$ 36,000.00
R$ 3,240.00

Servios > 32%


Alquota do IR de 15%
Adicional de IR se > 20 mil reais 10%

R$ 96,000.00
R$ 14,400.00
R$ 7,600.00

Base de clculo do Lucro Presumido IR

Lucro Presumido

R$ 38,160.00

Carga Tributria - Lucro Real R$ 49,832.80


Carga Tributria - Lucro Presumido R$ 59,440.00
Carga Tributria- Simples R$ 80,550.00
Lucro Real R$ 40,167.20
Lucro no Simples R$ 31,200.00

Ajuda >
SIMPLES NACIONAL
Receita Bruta Mensal (limite de 200 mil + 20%)
Em 12 meses

R$ 300,000.00
R$ 3,600,000.00

Custo do Servio = 58.0%

R$ 174,000.00

folha salarial = 10.0%

R$ 30,000.00

encargos sociais = 27.5%

R$ 8,250.00

despesas diversas = 2.0%

R$ 6,000.00

Alquota de 16.85%

R$ 50,550.00

Encargos Fiscais (Anexo IV)

Lucro - Simples

R$ 31,200.00

Carga Tributria - Lucro Real R$ 49,832.80


Carga Tributria - Lucro Presumido R$ 59,440.00
Carga Tributria- Simples R$ 80,550.00
Lucro Presumido R$ 38,160.00
Lucro Real R$ 40,167.20

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%