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  • 00000385

    Diunggah oleh

    Tatiana Duarte
    10 tayangan3 halaman

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    Attribution Non-Commercial (BY-NC)
    Unduh sebagai XLS, PDF, TXT atau baca online dari Scribd
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    10 tayangan3 halaman

    00000385

    Diunggah oleh

    Tatiana Duarte

    Hak Cipta:

    Attribution Non-Commercial (BY-NC)
    Unduh sebagai XLS, PDF, TXT atau baca online dari Scribd
    Tandai sebagai konten tidak pantas
    dari 3

    BASES

    RECEITA BRUTA MERCADORIAS 19,200,000.00


    RECEITA BRUTA SERVIÇOS 24,000,000.00
    TOTAL DO FATURAMENTO 43,200,000.00
    LUCRO PRESUMIDO MERCADORIAS 8% 1,536,000.00
    LUCRO PRESUMIDO SERVIÇOS 32% 7,680,000.00
    TOTAL DA BASE IR NORMAL 9,216,000.00
    IRPJ-NORMAL 15% 1,382,400.00
    VALOR DA EXCLUSÃO MENSAL 20,000.00
    Nº DE MESES 12
    TOTAL DA EXCLUSÃO (240,000.00)
    TOTAL DA BASE IR ADICONAL 8,976,000.00
    IRPJ-ADICIONAL 10% 897,600.00
    LUCRO PRESUMIDO MERCADORIAS 12% 2,304,000.00
    LUCRO PRESUMIDO SERVIÇOS 32% 7,680,000.00
    TOTAL DA BASE CSLL 9,984,000.00
    ALÍQUOTA CSLL 9% 898,560.00
    TOTAL DE IR/CSLL 3,178,560.00
    DRE ALÍQUOTA BASE DE CÁLCULO LUCRO PRESUMIDO BASE DE CÁLCULO LUCRO REAL
    RECEITA BRUTA MERCADORIAS 25,000,000.00 25,000,000.00
    RECEITA BRUTA SERVIÇOS 25,000,000.00 25,000,000.00
    1.RECEITA BRUTA DE VENDAS E SERVIÇOS 50,000,000.00 50,000,000.00
    (-)ICMS S/VENDAS 17% 25,000,000.00 4,250,000.00 25,000,000.00 4,250,000.00
    (-)IMPOSTOS SOBRE SERVIÇOS 5% 25,000,000.00 1,250,000.00 25,000,000.00 1,250,000.00
    (-)PIS S/FATURAMENTO 0.75% 50,000,000.00 375,000.00 50,000,000.00 375,000.00
    (-)COFINS 3.00% 50,000,000.00 1,500,000.00 50,000,000.00 1,500,000.00
    2.(-)DEDUÇÕES DE VENDAS E SERVIÇOS 25.75% 7,375,000.00 7,375,000.00
    3.RECEITA LÍQUIDA DE VENDAS E SERVIÇOS 42,625,000.00 42,625,000.00
    (-)CUSTOS DE MERCADORIAS E SERVIÇOS 22,200,000.00 22,200,000.00
    (-)DESPESAS OPERACIONAIS 14,760,000.00 14,760,000.00
    (-)CUSTOS/DESPESAS 36,960,000.00 36,960,000.00
    LUCRO ANTES DO IR 5,665,000.00 5,665,000.00
    (-)PROVISÃO PARA IR/CSLL
    LUCRO PRESUMIDO MERCADORIAS 8% 2,000,000.00
    LUCRO PRESUMIDO SERVIÇOS 32% 8,000,000.00
    TOTAL DA BASE IR NORMAL 10,000,000.00
    IRPJ-NORMAL 15% 1,500,000.00 849,750.00
    VALOR DA EXCLUSÃO MENSAL 20,000.00
    Nº DE MESES 12
    TOTAL DA EXCLUSÃO 240,000.00
    TOTAL DA BASE IR ADICONAL 9,760,000.00 5,425,000.00
    IRPJ-ADICIONAL 10% 976,000.00 542,500.00
    LUCRO PRESUMIDO MERCADORIAS 12% 3,000,000.00
    LUCRO PRESUMIDO SERVIÇOS 32% 8,000,000.00
    TOTAL DA BASE CSLL 11,000,000.00
    ALÍQUOTA CSLL 9% 990,000.00 5,665,000.00 509,850.00
    TOTAL DA PROVISÃO PARA IR/CSLL 3,466,000.00 1,902,100.00
    LUCRO LÍQUIDO 2,199,000.00 3,762,900.00
    DIFERENÇA 1,563,900.00

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