Planejamento Tributário

Planilha - Planejamento T
Menu
Incio
1. Entrada de Dados
2. Aliquota de Imposto
3. Resultados
4. Tabelas SN
Sobre a Capital Social
Esta planilha tem o intuito contribuir com o Planejament
O metodo utilizado estimar os tributos atravs de infor

empreendedor ou gestor da rea financeira. Como qualq
simplificao de um situao obtida atravs de informa
decises aconselhavl consultar um contador.
As etapas para o clculo so;

1. Estimar informaes anuais de Receita e de Despesas
2. Validar as aliquotas bsicas dos impostos na opo Al
3. Validar os clculos realizados, na opo Resultados.
4. Analisar os resultados da planilha.
OBS: Em todos os casos, os campos a serem preenchido
A planilha possui dados de um exemplo preenchido para

funcionamento.
Importante:
A opo de enquadramento, seja ele lucro real, lucro pre
de uma srie de condies que no esto incluidas nos c
As informaes desta planilha servem apenas para orien

aconselhamento para a tomada de deciso. Seus clculo
tributria das empresas, como qualquer simplificao es
diversas.
necessrio sempre consultar um profissional habilitado

fatores que influenciam a definio de enquadramento t
nos responsabilizamos pelo uso das informaes desta f
ento Tributrio
Planejamento Tributrio das Empresas.
avs de informaes simples, disponvel a qualquer

Como qualquer calculo simulado, ele uma
de informaes e premissas, para a tomada de
dor.
de Despesas na opo Entrada de Dados.

na opo Alquota de Impostos.
esultados.
preenchidos esto em azul.
enchido para facilitar o entendimento de seu
eal, lucro presumido ou simples nacional, depende

cluidas nos calculos.
as para orientao geral, e no significam o

Seus clculos so simplificaes da dinmica
plificao esto sujeitas a erros e a imprecises
nal habilitado para que seja discutido os diversos

adramento tributrio para cada caso isolado. No
es desta ferramenta.
1. Entrada de dados
Menu
Incio
NOME DA EMPRESA: Exemplo
RECEITAS
1. Entrada de Dados
REA DE ATUAO:
ENQUADRAMENTO ATU
Simples Nacional
SERVIOS
Comrcio
Indstria
3. Resultados
DESONERADO:
Servios Tabela III
4. Tabelas SN
ALIQUOTA DESONERA 0.0%
Servios Tabela IV
MARKUP MULTIPLICAD1
REFERENCIA CUSTOS 0.00
Total das Vendas
No
GASTOS
-
Salrios
100,000.00
Compras Internas
400,000.00
Compras Interestaduai
100,000.00
Compras Importados
Servios Tabela V
Insumo para P.Servio
Servios Tabela VI
Energia/Aluguel/Fretes
2,500,000.00
2,500,000.00
Depreciao
Demais Despesas
RESUMO DE CARGA TRIBUTRIA

enquadramento
SIMPLES NACIONAL
LUCRO PRESUMIDO
LUCRO REAL
valor dos impostos
Total de Despesas
127,200.00
27,000.00
3,600.00
757,800.00
% s/ Fat.
282,250.00
11.29%
660,050.00
26.40%
1,065,562.09
42.62%
Obs: As informaes servem para orientao geral, e no significam aconselhamento. Clculos simplificados esto sujeitas a erros/imprecises. No nos responsabilizamos pelo uso das informaes. Consulte seu contador.
2. Aliquota de Impostos
Menu
TRIBUTOS EM GERAL
TRIBUTOS LUCRO PRESUMIDO TRIBUTOS LUCRO REAL
TRIBUTOS SIMPLES NACIONAL
1. Entrada de Dados
IPI
5.00%
PIS/PASEP
0.65%
PIS/PASEP
1.65%
TABELA I
10.23%
ISS
5.00%
COFINS
3.00%
COFINS
7.60%
TABELA II
10.73%
3. Resultados
ICMS
18.00%
IRPJ
15.00%
IRPJ
15.00%
TABELA III
15.35%
4. Tabelas SN
RAT
1.00%
ADICIONAL IRPJ 10.00%
ADICIONAL IRPJ 10.00%
TABELA IV
14.15%
CPRB
0.00%
CSLL
CSLL
TABELA V
19.56%
INSS
20.00%
TABELA VI
22.14%
Incio
9.00%
9.00%
INSS TERCEIROS5.80%
ICMS INTERNO 18.00%
ICMS INTEREST.12.00%
ICMS IMPORT.
4.00%
IPI ENTRADA
5.00%
FGTS
8.00%
Obs: As informaes servem para orientao geral, e no significam aconselhamento. Clculos simplificados esto sujeitas a erros/imprecises. No nos responsabilizamos pelo uso das informaes. Consulte
seu contador.
3. Resultado dos Impostos

Menu
Incio
TRIBUTOS
LUCRO PRESUMIDO
% tributos s/ Fat.
1. Entrada de Dados
LUCRO REAL
Valor
% tributos s/ Fat.
SIMPLES NACIONAL
Valor
% tributos s/ Fat.
Valor
PIS/PASEP
0.65%
16,250.00
1.22%
30,455.70
0.00%
3. Resultado dos Impostos
COFINS
3.00%
75,000.00
5.61%
140,280.80
0.00%
4. Tabelas SN
IRPJ
1.20%
30,000.00
7.02%
175,599.53
0.00%
ADICIONAL IRPJ
0.00%
3.72%
93,066.35
0.00%
CSLL
0.72%
18,000.00
4.21%
105,359.72
0.00%
IPI
4.80%
120,000.00
4.80%
120,000.00
0.00%
ISS
0.00%
0.00%
0.00%
ICMS
14.64%
366,000.00
0.00%
14.64%
366,000.00
Dif Aliquota - ICMS
0.00%
0.00%
0.24%
SIMPLES NACIONAL
0.00%
0.00%
10.73%
INSS
0.80%
20,000.00
0.80%
20,000.00
0.00%
INSS TERCEIROS
0.23%
5,800.00
0.23%
5,800.00
0.00%
RAT
0.04%
1,000.00
0.04%
1,000.00
0.00%
CPP
0.00%
FGTS
0.32%
26.40%
8,000.00
660,050.00
0.00%
0.32%
42.62%
8,000.00
1,065,562.09
0.00%
0.32%
11.29%
6,000.00
268,250.00
8,000.00
282,250.00
4. TABELAS DO SIMPLES NACIONAL

Menu
Incio
1. Entrada de Dados
TABELA 1
Receita Bruta em 12 meses (em R$)
-
180,000.01
3. Resultados
360,000.01
4. Tabelas SN
540,000.01
720,000.01
180,000.00
360,000.00
Alquota
IRPJ
CSLL
Cofins
PIS/Pasep
CPP
ICMS
4.00%
0.00%
0.00%
0.00%
0.00%
2.75%
1.25%
5.47%
0.00%
0.00%
0.86%
0.00%
2.75%
1.86%
540,000.00
6.84%
0.27%
0.31%
0.95%
0.23%
2.75%
2.33%
720,000.00
7.54%
0.35%
0.35%
1.04%
0.25%
2.99%
2.56%
900,000.00
7.60%
0.35%
0.35%
1.05%
0.25%
3.02%
2.58%
900,000.01
1,080,000.00
8.28%
0.38%
0.38%
1.15%
0.27%
3.28%
2.82%
1,080,000.01
1,260,000.00
8.36%
0.39%
0.39%
1.16%
0.28%
3.30%
2.84%
1,260,000.01
1,440,000.00
8.45%
0.39%
0.39%
1.17%
0.28%
3.35%
2.87%
1,440,000.01
1,620,000.00
9.03%
0.42%
0.42%
1.25%
0.30%
3.57%
3.07%
1,620,000.01
1,800,000.00
9.12%
0.43%
0.43%
1.26%
0.30%
3.60%
3.10%
1,800,000.01
1,980,000.00
9.95%
0.46%
0.46%
1.38%
0.33%
3.94%
3.38%
1,980,000.01
2,160,000.00
10.04%
0.46%
0.46%
1.39%
0.33%
3.99%
3.41%
2,160,000.01
2,340,000.00
10.13%
0.47%
0.47%
1.40%
0.33%
4.01%
3.45%
2,340,000.01
2,520,000.00
10.23%
0.47%
0.47%
1.42%
0.34%
4.05%
3.48%
2,520,000.01
2,700,000.00
10.32%
0.48%
0.48%
1.43%
0.34%
4.08%
3.51%
2,700,000.01
2,880,000.00
11.23%
0.52%
0.52%
1.56%
0.37%
4.44%
3.82%
2,880,000.01
3,060,000.00
11.32%
0.52%
0.52%
1.57%
0.37%
4.49%
3.85%
3,060,000.01
3,240,000.00
11.42%
0.53%
0.53%
1.58%
0.38%
4.52%
3.88%
3,240,000.01
3,420,000.00
11.51%
0.53%
0.53%
1.60%
0.38%
4.56%
3.91%
3,420,000.01
3,600,000.00
11.61%
0.54%
0.54%
1.60%
0.38%
4.60%
3.95%
CSLL
Cofins
PIS/Pasep
TABELA 2
180,000.01
360,000.01
Alquota
IRPJ
CPP
ICMS
IPI
180,000.00
4.50%
0.00%
0.00%
0.00%
0.00%
2.75%
1.25%
0.50%
360,000.00
5.97%
0.00%
0.00%
0.86%
0.00%
2.75%
1.86%
0.50%
540,000.00
7.34%
0.27%
0.31%
0.95%
0.23%
2.75%
2.33%
0.50%
540,000.01
720,000.00
8.04%
0.35%
0.35%
1.04%
0.25%
2.99%
2.56%
0.50%
720,000.01
900,000.00
8.10%
0.35%
0.35%
1.05%
0.25%
3.02%
2.58%
0.50%
900,000.01
1,080,000.00
8.78%
0.38%
0.38%
1.15%
0.27%
3.28%
2.82%
0.50%
1,080,000.01
1,260,000.00
8.86%
0.39%
0.39%
1.16%
0.28%
3.30%
2.84%
0.50%
1,260,000.01
1,440,000.00
8.95%
0.39%
0.39%
1.17%
0.28%
3.35%
2.87%
0.50%
1,440,000.01
1,620,000.00
9.53%
0.42%
0.42%
1.25%
0.30%
3.57%
3.07%
0.50%
1,620,000.01
1,800,000.00
9.62%
0.42%
0.42%
1.26%
0.30%
3.62%
3.10%
0.50%
1,800,000.01
1,980,000.00
10.45%
0.46%
0.46%
1.38%
0.33%
3.94%
3.38%
0.50%
1,980,000.01
2,160,000.00
2,160,000.01
2,340,000.00
2,340,000.01
2,520,000.00
2,520,000.01
2,700,000.00
2,700,000.01
2,880,000.00
2,880,000.01
3,060,000.00
3,060,000.01
3,240,000.00
3,240,000.01
3,420,000.00
3,420,000.01
3,600,000.00
10.54%
0.46%
0.46%
10.63%
0.47%
0.47%
10.73%
0.47%
0.47%
10.82%
0.48%
0.48%
11.73%
0.52%
0.52%
11.82%
0.52%
0.52%
11.92%
0.53%
0.53%
1.39%
1.40%
1.42%
1.43%
1.56%
1.57%
1.58%
1.60%
0.33%
3.99%
3.41%
0.50%
0.33%
4.01%
3.45%
0.50%
0.34%
4.05%
3.48%
0.50%
0.34%
4.08%
3.51%
0.50%
0.37%
4.44%
3.82%
0.50%
0.37%
4.49%
3.85%
0.50%
0.38%
4.52%
3.88%
0.50%
12.01%
0.53%
0.53%
0.38%
4.56%
3.91%
0.50%
12.11%
0.54%
0.54%
1.60%
0.38%
4.60%
3.95%
0.50%
Alquota
IRPJ
CSLL
Cofins
PIS/Pasep
CPP
ISS
TABELA 3
-
180,000.00
6.00%
0.00%
0.00%
0.00%
0.00%
4.00%
2.00%
180,000.01
360,000.00
8.21%
0.00%
0.00%
1.42%
0.00%
4.00%
2.79%
360,000.01
540,000.00
10.26%
0.48%
0.43%
1.43%
0.35%
4.07%
3.50%
540,000.01
720,000.00
11.31%
0.53%
0.53%
1.56%
0.38%
4.47%
3.84%
720,000.01
900,000.00
11.40%
0.53%
0.52%
1.58%
0.38%
4.52%
3.87%
900,000.01
1,080,000.00
12.42%
0.57%
0.57%
1.73%
0.40%
4.92%
4.23%
1,080,000.01
1,260,000.01
1,260,000.00
1,440,000.00
12.54%
12.68%
0.59%
0.59%
0.56%
0.57%
1.74%
1.76%
0.42%
0.42%
4.97%
5.03%
4.26%
4.31%
1,440,000.01
1,620,000.00
13.55%
0.63%
0.61%
1.88%
0.45%
5.37%
4.61%
1,620,000.01
1,800,000.00
13.68%
0.63%
0.64%
1.89%
0.45%
5.42%
4.65%
1,800,000.01
1,980,000.00
14.93%
0.69%
0.69%
2.07%
0.50%
5.98%
5.00%
1,980,000.01
2,160,000.00
15.06%
0.69%
0.69%
2.09%
0.50%
6.09%
5.00%
2,160,000.01
2,340,000.00
15.20%
0.71%
0.70%
2.10%
0.50%
6.19%
5.00%
2,340,000.01
2,520,000.00
15.35%
0.71%
0.70%
2.13%
0.51%
6.30%
5.00%
2,520,000.01
2,700,000.00
15.48%
0.72%
0.70%
2.15%
0.51%
6.40%
5.00%
2,700,000.01
2,880,000.00
16.85%
0.78%
0.76%
2.34%
0.56%
7.41%
5.00%
2,880,000.01
3,060,000.00
16.98%
0.78%
0.78%
2.36%
0.56%
7.50%
5.00%
3,060,000.01
3,240,000.00
17.13%
0.80%
0.79%
2.37%
0.57%
7.60%
5.00%
3,240,000.01
3,420,000.00
17.27%
0.80%
0.79%
2.40%
0.57%
7.71%
5.00%
3,420,000.01
3,600,000.00
17.42%
0.81%
0.79%
2.42%
0.57%
7.83%
5.00%
CSLL
Cofins
PIS/Pasep
TABELA 4
180,000.01
360,000.01
Alquota
IRPJ
ISS
180,000.00
4.50%
0.00%
1.22%
1.28%
0.00%
2.00%
360,000.00
6.54%
0.00%
1.84%
1.91%
0.00%
2.79%
540,000.00
7.70%
0.16%
1.85%
1.95%
0.24%
3.50%
540,000.01
720,000.00
8.49%
0.52%
1.87%
1.99%
0.27%
3.84%
720,000.01
900,000.00
8.97%
0.89%
1.89%
2.03%
0.29%
3.87%
900,000.01
1,080,000.00
9.78%
1.25%
1.91%
2.07%
0.32%
4.23%
1,080,000.01
1,260,000.00
10.26%
1.62%
1.93%
2.11%
0.34%
4.26%
1,260,000.01
1,440,000.00
10.76%
2.00%
1.95%
2.15%
0.35%
4.31%
1,440,000.01
1,620,000.00
11.51%
2.37%
1.97%
2.19%
0.37%
4.61%
1,620,000.01
1,800,000.00
12.00%
2.74%
2.00%
2.23%
0.38%
4.65%
1,800,000.01
1,980,000.00
12.80%
3.12%
2.01%
2.27%
0.40%
5.00%
1,980,000.01
2,160,000.00
13.25%
3.49%
2.03%
2.31%
0.42%
5.00%
2,160,000.01
2,340,000.00
13.70%
3.86%
2.05%
2.35%
0.44%
5.00%
2,340,000.01
2,520,000.00
14.15%
4.23%
2.07%
2.39%
0.46%
5.00%
2,520,000.01
2,700,000.00
14.60%
4.60%
2.10%
2.43%
0.47%
2,700,000.01
2,880,000.00
15.05%
4.90%
2.19%
2.47%
0.49%
2,880,000.01
3,060,000.00
15.50%
5.21%
2.27%
2.51%
0.51%
3,060,000.01
3,240,000.00
15.95%
5.51%
2.36%
2.55%
0.53%
3,240,000.01
3,420,000.00
16.40%
5.81%
2.45%
2.59%
0.55%
3,420,000.01
3,600,000.00
16.85%
6.12%
2.53%
2.63%
0.57%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
tabela 5
-
180,000.00
(r)<0,10
17.50%
0,10=< (r) e 0,15=< (r) e 0,20=< (r) e 0,25=< (r) e 0, 30=< (r) e 0,35=< (r) e
(r) < 0,15
(r) < 0,20
(r) < 0, 25
(r) < 0,30
(r) < 0,35
(r) < 0,40
15.70%
13.70%
11.82%
10.47%
9.97%
180,000.01
360,000.00
17.52%
15.75%
13.90%
12.60%
12.33%
10.72%
360,000.01
540,000.00
17.55%
15.95%
14.20%
12.90%
12.64%
11.11%
540,000.01
720,000.00
17.95%
16.70%
15.00%
13.70%
13.45%
12.00%
8.80%
9.10%
9.58%
10.56%
(r)>=
0,40
8.00%
8.48%
9.03%
9.34%
720,000.01
900,000.00
18.15%
16.95%
15.30%
14.03%
13.53%
12.40%
11.04%
10.06%
900,000.01
1,080,000.00
18.45%
17.20%
15.40%
14.10%
13.60%
12.60%
11.60%
10.60%
1,080,000.01
1,260,000.00
18.55%
17.30%
15.50%
14.11%
13.68%
12.68%
11.68%
10.68%
1,260,000.01
1,440,000.00
18.62%
17.32%
15.60%
14.12%
13.69%
12.69%
11.69%
10.69%
1,440,000.01
1,620,000.00
18.72%
17.42%
15.70%
14.13%
14.08%
13.08%
12.08%
11.08%
1,620,000.01
1,800,000.00
18.86%
17.56%
15.80%
14.14%
14.09%
13.09%
12.09%
11.09%
1,800,000.01
1,980,000.00
18.96%
17.66%
15.90%
14.49%
14.45%
13.61%
12.78%
11.87%
1,980,000.01
2,160,000.00
19.06%
17.76%
16.00%
14.67%
14.64%
13.89%
13.15%
12.28%
2,160,000.01
2,340,000.00
19.26%
17.96%
16.20%
14.86%
14.82%
14.17%
13.51%
12.68%
2,340,000.01
2,520,000.00
19.56%
18.30%
16.50%
15.46%
15.18%
14.61%
14.04%
13.26%
2,520,000.01
2,700,000.00
20.70%
19.30%
17.45%
16.24%
16.00%
15.52%
15.03%
14.29%
2,700,000.01
2,880,000.00
21.20%
20.00%
18.20%
16.91%
16.72%
16.32%
15.93%
15.23%
2,880,000.01
3,060,000.00
21.70%
20.50%
18.70%
17.40%
17.13%
16.82%
16.38%
16.17%
3,060,000.01
3,240,000.00
22.20%
20.90%
19.10%
17.80%
17.55%
17.22%
16.82%
16.51%
3,240,000.01
3,420,000.00
22.50%
21.30%
19.50%
18.20%
17.97%
17.44%
17.21%
16.94%
3,420,000.01
3,600,000.00
22.90%
21.80%
20.00%
18.60%
18.40%
17.85%
17.60%
17.18%
Alquota
IRPJ,
PIS/Pasep,
CSLL, Cofinse
CPP
14.93%
2.00%
Tabela 6
180,000.01
180,000.00
360,000.00
16.93%
17.72%
14.93%
ISS
2.79%
360,000.01
540,000.00
18.43%
14.93%
3.50%
540,000.01
720,000.00
18.77%
14.93%
3.84%
720,000.01
900,000.00
19.04%
15.17%
3.87%
900,000.01
1,080,000.00
19.94%
15.71%
4.23%
1,080,000.01
1,260,000.00
20.34%
16.08%
4.26%
1,260,000.01
1,440,000.00
20.66%
16.35%
4.31%
1,440,000.01
1,620,000.00
21.17%
16.56%
4.61%
1,620,000.01
1,800,000.00
21.38%
16.73%
4.65%
1,800,000.01
1,980,000.00
21.86%
16.86%
5.00%
1,980,000.01
2,160,000.00
21.97%
16.97%
5.00%
2,160,000.01
2,340,000.00
22.06%
17.06%
5.00%
2,340,000.01
2,520,000.00
22.14%
17.14%
5.00%
2,520,000.01
2,700,000.00
22.21%
17.21%
5.00%
2,700,000.01
2,880,000.00
22.21%
17.21%
5.00%
2,880,000.01
3,060,000.00
22.32%
17.32%
5.00%
3,060,000.01
3,240,000.00
22.37%
17.37%
5.00%
3,240,000.01
3,420,000.00
22.41%
17.41%
5.00%
22.45%
17.45%
5.00%
3,420,000.01
3,600,000.00
(r)<0,10
180000,01
(r)<0,10
17.50%
17.52%
360000,01
(r)<0,10
17.55%
540000,01
(r)<0,10
17.95%
720000,01
(r)<0,10
18.15%
900000,01
(r)<0,10
18.45%
1080000,01
(r)<0,10
18.55%
1260000,01
(r)<0,10
18.62%
1440000,01
(r)<0,10
18.72%
1620000,01
(r)<0,10
18.86%
1800000,01
1980000,01
2160000,01
2340000,01
2520000,01
2700000,01
2880000,01
3060000,01
(r)<0,10
18.96%
(r)<0,10
19.06%
(r)<0,10
19.26%
(r)<0,10
19.56%
(r)<0,10
20.70%
(r)<0,10
21.20%
(r)<0,10
21.70%
(r)<0,10
22.20%
3240000,01
(r)<0,10
22.50%
3420000,01
(r)<0,10
0,10=< (r) e (r) <
0,15
0,10=< (r) e (r) <
0,15
0,10=< (r) e (r) <
0,15
0,10=< (r) e (r) <
0,15
0,10=< (r) e (r) <
0,15
0,10=< (r) e (r) <
0,15
0,10=< (r) e (r) <
0,15
0,10=< (r) e (r) <
0,15
0,10=< (r) e (r) <
0,15
0,10=< (r) e (r) <
0,15
0,10=< (r) e (r) <
0,15
0,10=< (r) e (r) <
0,15
0,10=< (r) e (r) <
0,15
0,10=< (r) e (r) <
0,15
0,10=< (r) e (r) <
0,15
0,10=< (r) e (r) <
0,15
0,10=< (r) e (r) <
0,15
0,10=< (r) e (r) <
0,15
0,10=< (r) e (r) <
0,15
0,10=< (r) e (r) <
0,15
0,15=< (r) e (r) <
0,20
0,15=< (r) e (r) <
0,20
0,15=< (r) e (r) <
0,20
0,15=< (r) e (r) <
0,20
0,15=< (r) e (r) <
0,20
0,15=< (r) e (r) <
0,20
0,15=< (r) e (r) <
0,20
0,15=< (r) e (r) <
0,20
0,15=< (r) e (r) <
0,20
0,15=< (r) e (r) <
0,20
0,15=< (r) e (r) <
0,20
0,15=< (r) e (r) <
0,20
0,15=< (r) e (r) <
0,20
0,15=< (r) e (r) <
0,20
0,15=< (r) e (r) <
0,20
0,15=< (r) e (r) <
0,20
0,15=< (r) e (r) <
0,20
0,15=< (r) e (r) <
0,20
0,15=< (r) e (r) <
0,20
0,15=< (r) e (r) <
0,20
0,20=< (r) e (r) <
0,25
0,20=< (r) e (r) <
0,25
0,20=< (r) e (r) <
0,25
0,20=< (r) e (r) <
0,25
0,20=< (r) e (r) <
0,25
0,20=< (r) e (r) <
0,25
0,20=< (r) e (r) <
0,25
0,20=< (r) e (r) <
0,25
0,20=< (r) e (r) <
0,25
0,20=< (r) e (r) <
0,25
0,20=< (r) e (r) <
0,25
0,20=< (r) e (r) <
0,25
0,20=< (r) e (r) <
0,25
0,20=< (r) e (r) <
0,25
0,20=< (r) e (r) <
0,25
0,20=< (r) e (r) <
0,25
0,20=< (r) e (r) <
0,25
0,20=< (r) e (r) <
0,25
0,20=< (r) e (r) <
0,25
0,20=< (r) e (r) <
0,25
0,25=< (r) e (r) <
0,30
0,25=< (r) e (r) <
0,30
0,25=< (r) e (r) <
0,30
0,25=< (r) e (r) <
0,30
0,25=< (r) e (r) <
0,30
0,25=< (r) e (r) <
0,30
0,25=< (r) e (r) <
0,30
0,25=< (r) e (r) <
0,30
0,25=< (r) e (r) <
0,30
0,25=< (r) e (r) <
0,30
0,25=< (r) e (r) <
0,30
0,25=< (r) e (r) <
0,30
0,25=< (r) e (r) <
0,30
0,25=< (r) e (r) <
0,30
0,25=< (r) e (r) <
0,30
0,25=< (r) e (r) <
0,30
0,25=< (r) e (r) <
0,30
0,25=< (r) e (r) <
0,30
0,25=< (r) e (r) <
0,30
0,25=< (r) e (r) <
0,30
0,30=< (r) e (r) <
0,35
0,30=< (r) e (r) <
0,35
0,30=< (r) e (r) <
0,35
0,30=< (r) e (r) <
0,35
0,30=< (r) e (r) <
0,35
0,30=< (r) e (r) <
0,35
0,30=< (r) e (r) <
0,35
0,30=< (r) e (r) <
0,35
0,30=< (r) e (r) <
0,35
0,30=< (r) e (r) <
0,35
0,30=< (r) e (r) <
0,35
0,30=< (r) e (r) <
0,35
0,30=< (r) e (r) <
0,35
0,30=< (r) e (r) <
0,35
0,30=< (r) e (r) <
0,35
0,30=< (r) e (r) <
0,35
0,30=< (r) e (r) <
0,35
0,30=< (r) e (r) <
0,35
0,30=< (r) e (r) <
0,35
0,30=< (r) e (r) <
0,35
0,35=< (r) e (r) <
0,40
0,35=< (r) e (r) <
0,40
0,35=< (r) e (r) <
0,40
0,35=< (r) e (r) <
0,40
0,35=< (r) e (r) <
0,40
0,35=< (r) e (r) <
0,40
0,35=< (r) e (r) <
0,40
0,35=< (r) e (r) <
0,40
0,35=< (r) e (r) <
0,40
0,35=< (r) e (r) <
0,40
0,35=< (r) e (r) <
0,40
0,35=< (r) e (r) <
0,40
0,35=< (r) e (r) <
0,40
0,35=< (r) e (r) <
0,40
0,35=< (r) e (r) <
0,40
0
180000,01
360000,01
540000,01
720000,01
900000,01
1080000,01
1260000,01
1440000,01
1620000,01
1800000,01
1980000,01
2160000,01
2340000,01
2520000,01
2700000,01
2880000,01
3060000,01
3240000,01
3420000,01
0
180000,01
360000,01
540000,01
720000,01
900000,01
1080000,01
1260000,01
1440000,01
1620000,01
1800000,01
1980000,01
2160000,01
2340000,01
2520000,01
2700000,01
2880000,01
3060000,01
3240000,01
3420000,01
0
180000,01
360000,01
540000,01
720000,01
900000,01
1080000,01
1260000,01
1440000,01
1620000,01
1800000,01
1980000,01
2160000,01
2340000,01
2520000,01
2700000,01
2880000,01
3060000,01
3240000,01
3420000,01
0
180000,01
360000,01
540000,01
720000,01
900000,01
1080000,01
1260000,01
1440000,01
1620000,01
1800000,01
1980000,01
2160000,01
2340000,01
2520000,01
2700000,01
2880000,01
3060000,01
3240000,01
3420000,01
0
180000,01
360000,01
540000,01
720000,01
900000,01
1080000,01
1260000,01
1440000,01
1620000,01
1800000,01
1980000,01
2160000,01
2340000,01
2520000,01
2700000,01
2880000,01
3060000,01
3240000,01
3420000,01
0
180000,01
360000,01
540000,01
720000,01
900000,01
1080000,01
1260000,01
1440000,01
1620000,01
1800000,01
1980000,01
2160000,01
2340000,01
2520000,01
22.90%
15.70%
15.75%
15.95%
16.70%
16.95%
17.20%
17.30%
17.32%
17.42%
17.56%
17.66%
17.76%
17.96%
18.30%
19.30%
20.00%
20.50%
20.90%
21.30%
21.80%
13.70%
13.90%
14.20%
15.00%
15.30%
15.40%
15.50%
15.60%
15.70%
15.80%
15.90%
16.00%
16.20%
16.50%
17.45%
18.20%
18.70%
19.10%
19.50%
20.00%
11.82%
12.60%
12.90%
13.70%
14.03%
14.10%
14.11%
14.12%
14.13%
14.14%
14.49%
14.67%
14.86%
15.46%
16.24%
16.91%
17.40%
17.80%
18.20%
18.60%
10.47%
12.33%
12.64%
13.45%
13.53%
13.60%
13.68%
13.69%
14.08%
14.09%
14.45%
14.64%
14.82%
15.18%
16.00%
16.72%
17.13%
17.55%
17.97%
18.40%
9.97%
10.72%
11.11%
12.00%
12.40%
12.60%
12.68%
12.69%
13.08%
13.09%
13.61%
13.89%
14.17%
14.61%
15.52%
16.32%
16.82%
17.22%
17.44%
17.85%
8.80%
9.10%
9.58%
10.56%
11.04%
11.60%
11.68%
11.69%
12.08%
12.09%
12.78%
13.15%
13.51%
14.04%
15.03%
2700000,01
2880000,01
3060000,01
3240000,01
3420000,01
0
180000,01
0,35=< (r) e (r) <

0,40
0,35=< (r) e (r) <
0,40
0,35=< (r) e (r) <
0,40
0,35=< (r) e (r) <
0,40
0,35=< (r) e (r) <
0,40
(r)>= 0,40
(r)>= 0,40
360000,01
(r)>= 0,40
540000,01
(r)>= 0,40
720000,01
(r)>= 0,40
15.93%
16.38%
16.82%
17.21%
17.60%
8.00%
8.48%
9.03%
9.34%
10.06%
900000,01
(r)>= 0,40
10.60%
1080000,01
(r)>= 0,40
10.68%
1260000,01
(r)>= 0,40
10.69%
1440000,01
(r)>= 0,40
11.08%
1620000,01
(r)>= 0,40
11.09%
1800000,01
(r)>= 0,40
11.87%
1980000,01
(r)>= 0,40
12.28%
2160000,01
(r)>= 0,40
12.68%
2340000,01
(r)>= 0,40
13.26%
2520000,01
(r)>= 0,40
14.29%
2700000,01
(r)>= 0,40
15.23%
2880000,01
3060000,01
(r)>= 0,40
(r)>= 0,40
16.17%
16.51%
3240000,01
(r)>= 0,40
16.94%
3420000,01
(r)>= 0,40
17.18%
SOBRE A CAPITAL SOCIAL

Menu
Incio
1. Entrada de Dados
3. Resultados
4. Tabelas SN
Somos uma organizao especializada na

prestao de servios de contabilidade,
composta por pessoas que tm paixo em
atender e que gosta de inovar.
Acreditamos que a excelncia uma
jornada continua que envolve boas
prticas e pessoas.
Ligue para a gente! Tenho certeza que
temos a soluo ideal para voc!
11 4149-1703

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Planejamento Tributário

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Planilha - Planejamento T

Sobre a Capital Social

Esta planilha tem o intuito contribuir com o Planejament

O metodo utilizado estimar os tributos atravs de infor

As etapas para o clculo so;

OBS: Em todos os casos, os campos a serem preenchido

A planilha possui dados de um exemplo preenchido para

As informaes desta planilha servem apenas para orien

necessrio sempre consultar um profissional habilitado

Planejamento Tributrio das Empresas.

avs de informaes simples, disponvel a qualquer

de Despesas na opo Entrada de Dados.

enchido para facilitar o entendimento de seu

eal, lucro presumido ou simples nacional, depende

as para orientao geral, e no significam o

nal habilitado para que seja discutido os diversos

NOME DA EMPRESA: Exemplo

Servios Tabela III

ALIQUOTA DESONERA 0.0%

Sobre a Capital Social

Total das Vendas

Insumo para P.Servio

RESUMO DE CARGA TRIBUTRIA

valor dos impostos

TRIBUTOS LUCRO PRESUMIDO TRIBUTOS LUCRO REAL

TRIBUTOS SIMPLES NACIONAL

ADICIONAL IRPJ 10.00%

ADICIONAL IRPJ 10.00%

Sobre a Capital Social

3. Resultado dos Impostos

3. Resultado dos Impostos

Sobre a Capital Social

Dif Aliquota - ICMS

4. TABELAS DO SIMPLES NACIONAL

0,35=< (r) e (r) <

SOBRE A CAPITAL SOCIAL

Sobre a Capital Social

Somos uma organizao especializada na

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