{"id":393,"date":"2017-03-22T11:58:38","date_gmt":"2017-03-22T14:58:38","guid":{"rendered":"https:\/\/www.agoraos.com.br\/blog\/?p=393"},"modified":"2019-03-30T05:00:50","modified_gmt":"2019-03-30T08:00:50","slug":"lucro-real-e-presumido","status":"publish","type":"post","link":"https:\/\/www.agoraos.com.br\/blog\/lucro-real-e-presumido\/","title":{"rendered":"Lucro Real e Lucro Presumido"},"content":{"rendered":"

\"\"<\/a><\/p>\n

A op\u00e7\u00e3o de regime de tributa\u00e7\u00e3o no Brasil ocorre em dois grandes momentos: Na abertura da empresa ou no inicio de cada ano.<\/p>\n

Essa escolha gera d\u00favida na maioria dos empreendedores, de qual \u00e9 o melhor regime tribut\u00e1rio para se enquadrar.<\/p>\n

 <\/p>\n

A escolha do regime \u00e9 importante, porque \u00e9 irretrat\u00e1vel at\u00e9 o ano seguinte.<\/p>\n

Podem optar pelo Simples Nacional (Super Simples) as empresas com receita bruta anual inferior a R$ 3,6 milh\u00f5es, a partir de 2018 esse faturamento ir\u00e1 aumentar para R$ 4,8 milh\u00f5es por ano.<\/p>\n

As demais empresas devem optar entre os regimes de Lucro Real ou Lucro Presumido.<\/p>\n

Leia Mais: Como escolher o enquadramento tribut\u00e1rio para sua empresa?<\/a><\/strong><\/p>\n

\"\"<\/a><\/p>\n\n

Lucro Presumido<\/h2>\n

A Base de c\u00e1lculo no Lucro Presumido \u00e9 feita em uma margem de lucro pr\u00e9-fixada, de acordo com a atividade da empresa<\/p>\n

A al\u00edquota do IRPJ \u00e9 de 15%, <\/strong>podendo chegar a 25%, e da CSLL \u00e9 de 9%<\/strong>, sobre a base de c\u00e1lculo<\/p>\n

Mesmo que a empresa tenha obtido uma margem de lucro maior, a tributa\u00e7\u00e3o ser\u00e1 apenas sobre a margem pr\u00e9-fixada.<\/p>\n

Se a margem de lucro efetiva for inferior<\/strong> \u00e0 pr\u00e9 fixada ser\u00e3o calculados sobre a margem presumida<\/strong>.<\/p>\n

Lucro Real<\/h2>\n

A Base de c\u00e1lculo no Lucro\u00a0Real \u00e9 feita com base no lucro cont\u00e1bil.<\/p>\n

(+) Ajustes fiscais positivos (adi\u00e7\u00f5es)<\/p>\n

(-) Ajustes fiscais negativos (exclus\u00f5es)<\/p>\n

(=) Lucro Real ou Preju\u00edzo Fiscal do per\u00edodo<\/p>\n

No Lucro Real podem haver situa\u00e7\u00f5es de Preju\u00edzo Fiscal, na qual\u00a0n\u00e3o haver\u00e1 imposto de renda<\/strong> a pagar.<\/p>\n

A al\u00edquota do IRPJ \u00e9 de 15%, <\/strong>podendo ter adicional de 10%<\/p>\n

A al\u00edquota da CSLL \u00e9 de 15%<\/strong> para entidades financeiras e equiparadas,ou\u00a09% <\/strong>para as demais empresas.<\/p>\n

Leia Mais:<\/h2>\n

Simples Nacional ou Lucro Presumido<\/a><\/p>\n

O que \u00e9 Lucro Real?<\/a><\/p>\n

O que \u00e9 Lucro Presumido?<\/a><\/p>\n

O que \u00e9 Simples Nacional?<\/a><\/p>\n

Regimes Tribut\u00e1rios<\/a><\/p>\n

\"\"<\/a><\/p>\n\n","protected":false},"excerpt":{"rendered":"

A op\u00e7\u00e3o de regime de tributa\u00e7\u00e3o no Brasil ocorre em dois grandes momentos: Na abertura da empresa ou no inicio de cada ano. Essa escolha gera d\u00favida na maioria dos empreendedores, de qual \u00e9 o melhor regime tribut\u00e1rio para se enquadrar.   A escolha do regime \u00e9 importante, porque \u00e9 irretrat\u00e1vel at\u00e9 o ano seguinte. […]<\/p>\n","protected":false},"author":3,"featured_media":577,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"two_page_speed":[],"footnotes":""},"categories":[1],"tags":[90,167,92,89,93,166,91],"class_list":["post-393","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-modulos","tag-lucro-presumido","tag-lucro-presumido-e-real","tag-lucro-real","tag-lucro-real-e-presumido","tag-regime-de-tributacao","tag-regime-tributario","tag-simples-nacional"],"yoast_head":"\nLucro Real e Lucro Presumido - Sistema ERP AgoraOS | BLOG<\/title>\n<meta name=\"description\" content=\"A maioria dos empreendedores ficam em d\u00favida com rela\u00e7\u00e3o a qual regime tribut\u00e1rio devem se enquadrar. 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