Dados para apurao IRPJ/CSLL

Empresa: TORNADO COMERCIO E SERVIOS LTDA, empresa situada em SP

OPTANTE PELO LUCRO REAL ANUAL

COMPOSIO DA RECEITA ANUAL

Jan-16 Feb-16 Mar-16 Apr-16 May-16 Jun-16 Jul-16 Aug-16 Sep-16 Nov-16 Nov-16 Dec-16 Total no ano
Venda de mercadorias (mercado interno) 378,500.00 298,000.00 215,300.00 348,200.00 318,000.00 515,000.00 99,000.00 263,000.00 311,950.00 208,300.00 212,450.00 225,745.00 3,393,445.00
Receita de servios 57,800.00 118,000.00 132,000.00 0.00 96,000.00 0.00 97,000.00 42,000.00 53,000.00 40,000.00 135,000.00 78,000.00 848,800.00
Receitas finananceiras (juros) 25,000.00 0.00 0.00 0.00 0.00 0.00 38,000.00 0.00 0.00 15,000.00 0.00 0.00 78,000.00
Ganho de capital (venda de imobilizado) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Exportao de mercadorias 132,475.00 104,300.00 75,355.00 121,870.00 111,300.00 180,250.00 34,650.00 92,050.00 109,182.50 72,905.00 74,357.50 79,010.75 1,187,705.75
ICMS 66,426.75 52,299.00 37,785.15 61,109.10 55,809.00 90,382.50 17,374.50 46,156.50 54,747.23 36,556.65 37,284.98 39,618.25 595,549.60
PIS 7,205.32 6,741.08 5,641.64 5,601.67 6,699.83 8,285.06 3,440.16 4,924.01 5,893.00 4,108.53 5,645.29 4,918.67 69,104.25
COFINS 33,439.65 31,049.80 25,985.73 25,801.62 30,859.80 38,161.50 16,227.90 22,680.30 27,143.50 19,075.03 26,002.55 22,655.70 319,083.07
ISS 2,890.00 5,900.00 6,600.00 0.00 4,800.00 0.00 4,850.00 2,100.00 2,650.00 2,000.00 6,750.00 3,900.00 42,440.00
Devolues de vendas de mercadorias nacionais 5,677.50 4,470.00 3,229.50 5,223.00 4,770.00 7,725.00 1,485.00 3,945.00 4,679.25 3,124.50 3,186.75 3,386.18 50,901.68
Vendas canceladas S/ vendas de mercadorias nacionais 3,785.00 2,980.00 2,153.00 3,482.00 3,180.00 5,150.00 990.00 2,630.00 3,119.50 2,083.00 2,124.50 2,257.45 33,934.45
(=) Receita liquida 474,350.78 416,860.13 341,259.98 368,852.61 419,181.38 545,545.94 224,282.44 314,614.19 375,900.03 269,257.29 340,813.44 306,019.50 4,396,937.71

ESTIMATIVA
CALCULO DO IRPJ - COMERCIO 501,512.50 394,850.00 285,272.50 461,365.00 421,350.00 682,375.00 131,175.00 348,475.00 413,333.75 275,997.50 281,496.25 299,112.13 4,496,314.63
BASE 40,121.00 31,588.00 22,821.80 36,909.20 33,708.00 54,590.00 10,494.00 27,878.00 33,066.70 22,079.80 22,519.70 23,928.97 359,705.17

BASE DO IRPJ - SERVIOS 57,800.00 118,000.00 132,000.00 0.00 96,000.00 0.00 97,000.00 42,000.00 53,000.00 40,000.00 135,000.00 78,000.00 848,800.00
BASE 18,496.00 37,760.00 42,240.00 0.00 30,720.00 0.00 31,040.00 13,440.00 16,960.00 12,800.00 43,200.00 24,960.00 271,616.00

BASE TOTAL IRPJ + OUTRAS RECEITAS 83,617.00 69,348.00 65,061.80 36,909.20 64,428.00 54,590.00 79,534.00 41,318.00 50,026.70 49,879.80 65,719.70 48,888.97 709,321.17
Limite do PAT 501.70 416.09 390.37 221.46 386.57 327.54 477.20 247.91 300.16 299.28 394.32 293.33 4,255.93
IRPJ 15% 12,542.55 10,402.20 9,759.27 5,536.38 9,664.20 8,188.50 11,930.10 6,197.70 7,504.01 7,481.97 9,857.96 7,333.35 106,398.18
ADICIONAL 6,361.70 4,934.80 4,506.18 1,690.92 4,442.80 3,459.00 5,953.40 2,131.80 3,002.67 2,987.98 4,571.97 2,888.90 46,932.12
Pat utilizado 283.58 283.58 283.58 221.46 345.69 283.58 283.58 247.91 300.16 299.28 286.95 283.58
Crdito 0.00 0.00 0.00 62.12 0.00 0.00 0.00 35.67 19.08 3.38 0.00 0.00
TOTAL DO IRPJ 18,620.68 15,053.43 13,981.88 7,005.84 13,761.31 11,363.93 17,599.93 8,081.59 10,206.51 10,170.67 14,142.97 9,938.67 149,927.39

CALCULO DA CSLL - COMERCIO 501,512.50 394,850.00 285,272.50 461,365.00 421,350.00 682,375.00 131,175.00 348,475.00 413,333.75 275,997.50 281,496.25 299,112.13 4,496,314.63
BASE 60,181.50 47,382.00 34,232.70 55,363.80 50,562.00 81,885.00 15,741.00 41,817.00 49,600.05 33,119.70 33,779.55 35,893.46 539,557.76

CALCULO DA CSLL - SERVIO 57,800.00 118,000.00 132,000.00 0.00 96,000.00 0.00 97,000.00 42,000.00 53,000.00 40,000.00 135,000.00 78,000.00 848,800.00
BASE 18,496.00 37,760.00 42,240.00 0.00 30,720.00 0.00 31,040.00 13,440.00 16,960.00 12,800.00 43,200.00 24,960.00 271,616.00

BASE TOTAL CLSS + OUTRAS RECEITAS 103,677.50 85,142.00 76,472.70 55,363.80 81,282.00 81,885.00 84,781.00 55,257.00 66,560.05 60,919.70 76,979.55 60,853.46 889,173.76
TOTAL DA CSLL 9,330.98 7,662.78 6,882.54 4,982.74 7,315.38 7,369.65 7,630.29 4,973.13 5,990.40 5,482.77 6,928.16 5,476.81 80,025.64

FATOS: Jan-16 Feb-16 Mar-16 Apr-16 May-16 Jun-16 Jul-16 Aug-16 Sep-16 Nov-16 Nov-16 Dec-16 Total no ano
Depesas com salarios 151,400.00 119,200.00 86,120.00 139,280.00 127,200.00 206,000.00 39,600.00 105,200.00 124,780.00 83,320.00 84,980.00 90,298.00 1,357,378.00
Encargos sociais 52,990.00 41,720.00 30,142.00 48,748.00 44,520.00 72,100.00 13,860.00 36,820.00 43,673.00 29,162.00 29,743.00 31,604.30 475,082.30
Depreciao 15,000.00 15,000.00 15,000.00 15,000.00 15,000.00 15,000.00 15,000.00 15,000.00 15,000.00 15,000.00 15,000.00 15,000.00 180,000.00
Despesas comerciais 65,445.00 62,400.00 52,095.00 52,230.00 62,100.00 77,250.00 29,400.00 45,750.00 54,742.50 37,245.00 52,117.50 45,561.75 636,336.75
Despesas com veiculos particulares dos scios 2,300.00 2,300.00 2,300.00 2,300.00 2,300.00 2,300.00 2,300.00 2,300.00 2,300.00 2,300.00 2,300.00 2,300.00 27,600.00
Multa de transito 0.00 0.00 0.00 530.00 0.00 0.00 0.00 0.00 0.00 0.00 900.00 0.00 1,430.00
Multa de auto de infrao IRPJ 0.00 43,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 43,000.00
Refeies 17,575.00 17,575.00 17,575.00 17,575.00 17,575.00 17,575.00 17,575.00 17,575.00 17,575.00 17,575.00 17,575.00 17,575.00 210,900.00
Outras despesas operacionais 26,495.00 20,860.00 15,071.00 24,374.00 22,260.00 36,050.00 6,930.00 18,410.00 21,836.50 14,581.00 14,871.50 15,802.15 237,541.15

Compras de mercadorias (liquidas) 113,550.00 89,400.00 64,590.00 104,460.00 95,400.00 154,500.00 29,700.00 78,900.00 93,585.00 62,490.00 63,735.00 67,723.50 1,018,033.50

Estoque final 28,387.50 22,350.00 16,147.50 26,115.00 23,850.00 38,625.00 7,425.00 19,725.00 23,396.25 15,622.50 15,933.75 16,930.88 16,930.88

CMV = EI + C - EF 135,162.50 95,437.50 70,792.50 94,492.50 97,665.00 139,725.00 60,900.00 66,600.00 89,913.75 70,263.75 63,423.75 66,726.38 1,051,102.63

LUCRO ANTES DOS IMPOSTOS 7,983.28 -632.38 52,164.48 -25,676.89 30,561.38 -20,454.06 38,717.44 6,959.19 6,079.28 -189.46 59,902.69 21,151.93 176,566.88
Acumulado
IRPJ 15% 37,289.53
ADICIONAL 859.69
CSLL 9% 22,373.72

LUCRO DO EXERCCIO 7,983.28 -632.38 52,164.48 -25,676.89 30,561.38 -20,454.06 38,717.44 6,959.19 6,079.28 -189.46 59,902.69 21,151.93 116,043.94

Dados: 10,283.28 44,667.63 54,464.48 -22,846.89 32,861.38 -18,154.06 41,017.44 9,259.19 8,379.28 2,110.54 63,102.69 23,451.93

Salarios representam 40% do valor das vendas brutas de mercadorias mensais (mercado interno);
Encargos sociais, representam 35% do salario mensal;
Depreciao, considerar R$ 15.000,00 para cada ms de jan a dez;
Despesas comerciais, representa 15% da soma de vendas de mercadorias bruta (mercado interno) + receita bruta de servios
Outras despesas operacionais, representa 7% das vendas brutas de mercadorias mensais (mercado interno);
Compras representa 30% das vendas brutas de mercadorias mensais (mercado interno);
Estoque final representa 25% do valor das compras apuradas no ms;
Houve uma Multa de IRPJ auto de infrao, em fevereiro de 2016, R$ 43.000,00
Multa de transito, R$ 530,00 em abril e R$ 900,00 em novembro
Despesas mensais de R$ 2.300,00 com veiculos dos scios
A empresa fornece refeio para todos os fucionarios, por ms so gastos R$ 17.575,00, sendo 40 funcionarios (950 refeies no ms)
ICMS 18%, ISS 5%
18.5
Pede-se 17575
Calcular com base no lucro real anual
Montar estimativas mensais
Montar balano de suspenso ou reduo (montar apenas para simulao)
Demonstrar e apurar o LALUR
Completar o balano patrimonial
Usar o PAT (programa de alimentao do trabalho) como beneficio fiscal para o calculo das estimativas
DESPESAS COM REFEIES 17,575.00
PAT 2,636.25

QUANTIDADE DE REFEIES 950.00

VALOR POR REFEIO 0.2985 1,99 X 15% = 0,2985

TOTAL 283.58

UTILIZAR O MENOR 283.58

LUCRO ANTES DOS IMPOSTOS 176,566.88

ADIES
Despesas com veiculos particulares dos scios 27,600.00
Multa de transito 1,430.00
Multa de auto de infrao IRPJ 43,000.00

BASE FISCAL PARA IRPJ e CSLL 248,596.88

IRPJ 37,289.53
ADICIONAL 859.69
CSLL 22,373.72

LUCRO LIQUIDO 116,043.94

FATOS: BALANO PATRIMONIAL
2,015
ATIVO CIRCULANTE 219,000.00 PASSIVO CIRCULANTE
CAIXA 3,000.00 FORNECEDORES
BANCOS 112,000.00 FINANCIAMENTOS
ESTOQUES 50,000.00 IMPOST.E TAXAS A RECOL.
CLIENTES 54,000.00 IRPJ/CSLL A RECOLHER
DESP.EXERC.SEGUINTE 0.00
IMPOSTOS ANTECIPADOS 0.00

ATIVO NO CIRCULANTE 384,000.00 PASS.N.CIRCULANTE

FINANCIAMENTOS
IMOBILIZADO 384,000.00
IMVEIS 150,000.00
MAQ E EQUIPAMENTOS 20,000.00
VEICULOS 200,000.00 PATRIMONIO LIQUIDO
MOV E UTENSILIOS 75,000.00 CAPITAL SOCIAL
DEPREC.ACUMULADA -61,000.00 RESERVAS DE LUCROS

TOTAL DO ATIVO 603,000.00 TOTAL DO PASSIVO

 2,015
172,300.00
85,000.00
30,000.00
45,000.00
12,300.00

35,000.00
35,000.00

395,700.00
366,000.00
29,700.00

603,000.00
 Jan-16 Feb-16 Mar-16 Apr-16 May-16 Jun-16 Jul-16

Estimativa IRPJ 18,620.68 15,053.43 13,981.88 7,005.84 13,761.31 11,363.93 17,599.93

DRE Acumulada 10,283.28 54,950.91 109,415.39 86,568.50 119,429.88 101,275.81 142,293.25

Adicional acum. 20,000 40,000 60,000 80,000 100,000 120,000 140,000

IRPJ 1,542.49 8,242.64 16,412.31 12,985.28 17,914.48 15,191.37 21,343.99

PAT
ADICIONAL 0.00 1,495.09 4,941.54 656.85 1,942.99 0.00 229.33
TOTAL 1,542.49 9,737.73 21,353.85 13,642.13 19,857.47 15,191.37 21,573.31

(-) Pagto anterior 0.00 1,542.49 9,737.73 21,353.85 21,353.85 21,353.85 21,353.85

(=) IRPJ 1,542.49 8,195.23 11,616.12 -7,711.72 -1,496.38 -6,162.48 219.47

Valor considerado 1,542.49 8,195.23 11,616.12 0.00 0.00 0.00 219.47

Modalidade reduo reduo reduo supenso supenso supenso reduo

Jan-16 Feb-16 Mar-16 Apr-16 May-16 Jun-16 Jul-16

Estimativa CSLL 9,330.98 7,662.78 6,882.54 4,982.74 7,315.38 7,369.65 7,630.29

DRE Acumulada 10,283.28 54,950.91 109,415.39 86,568.50 119,429.88 101,275.81 142,293.25

CSLL 925.50 4,945.58 9,847.38 7,791.17 10,748.69 9,114.82 12,806.39

TOTAL 925.50 4,945.58 9,847.38 7,791.17 10,748.69 9,114.82 12,806.39

(-) Pagto anterior 0.00 925.50 4,945.58 4,945.58 7,791.17 10,748.69 10,748.69

(=) CSLL 925.50 4,020.09 4,901.80 2,845.58 2,957.52 -1,633.87 2,057.70

Valor considerado 925.50 4,020.09 0.00 2,845.58 2,957.52 0.00 2,057.70

Modalidade reduo reduo supenso reduo reduo supenso reduo

 Aug-16 Sep-16 Nov-16 Nov-16 Dec-16

8,081.59 10,206.51 10,170.67 14,142.97 9,938.67

151,552.44 159,931.72 162,042.27 225,144.96 248,596.88 248,596.88

160,000 180,000 200,000 220,000 240,000 240,000

PAT ANUAL
22,732.87 23,989.76 24,306.34 33,771.74 37,289.53 37,289.53 Refeia anual

0.00 0.00 0.00 514.50 859.69 859.69 210,900.00 15%

22,732.87 23,989.76 24,306.34 34,286.24 38,149.22
### 38,149.22 11400 0.2985

21,573.31 22,732.87 23,989.76 24,306.34 34,286.24 38,149.22 Saldo a ser usado pelo Pat

1,159.55 1,256.89 316.58 9,979.90 3,862.98 0.00

1,159.55 1,256.89 316.58 9,979.90 3,862.98

reduo reduo reduo reduo reduo

Aug-16 Sep-16 Nov-16 Nov-16 Dec-16

4,973.13 5,990.40 5,482.77 6,928.16 5,476.81

151,552.44 159,931.72 162,042.27 225,144.96 248,596.88 248,596.88

13,639.72 14,393.85 14,583.80 20,263.05 22,373.72 22,373.72

13,639.72 14,393.85 14,583.80 20,263.05 22,373.72 22,373.72

12,806.39 13,639.72 14,393.85 14,583.80 20,263.05 22,373.72

833.33 754.14 189.95 5,679.24 2,110.67 0.00

833.33 754.14 189.95 5,679.24 2,110.67

reduo reduo reduo reduo reduo

 31,635.00
3,402.90

o pelo Pat
PL 2015 395,700.00
LUCRO DO EXERCCIO 116,043.94
511,743.94

JCP 5% 25,587.20
1

7
Informeo valorTOTALapuradodeIRPJestimativaem 2016,considerandooefeitodo PAT.

Informeo valor do LUCRO DO EXERCCIOapuradoem 2016.

Informeo TOTALdasEXCLUSESutilizadasparamontaro LALUR.

InformeovalordoIRPJapuradocombasenoLUCROREALanualjcompossiveisajustesdoLALUR.

Informeo valor TOTAL IRPJ considerado com base no calclulo do balano de Suspenso /Reduo.

Informe do total de COFINS apurado na DRE com base nas receitas e dedues.

Caso a empresa tivesse calculado Juros Sobre o Capital Prprio em 31.12.2016, informa qual teria sido o valor apur
149,927.39

116,043.94

0.00

38,149.22

38,149.22

319,083.07

25,587.20