COMPARAÇÃO LUCRO REAL X LUCRO PRESUMIDO X SIMP

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LUCRO REAL

Receita Bruta (Mensal) R$ 500,000.00

ICMS sobre Vendas 18% R$ 90,000.00
ICMS: Crédito sobre Compras 7% R$ 17,500.00
PIS de 0.65% R$ 3,250.00
Cofins de 3% R$ 15,000.00
= Receita Líquida R$ 409,250.00
- Custo da Mercadoria Vendida = 50.0% R$ 250,000.00
= Margem Bruta R$ 159,250.00
- Folha pagamento s/ Receita Bruta = 10.0% R$ 50,000.00
- Encargos sociais sobre folha = 27.5% R$ 13,750.00
- Despesas diversas s/ Receita Bruta = 2.0% R$ 10,000.00
= Lucro Líquido R$ 85,500.00
CSLL de 9% R$ 7,695.00
LALUR
IR de 15% R$ 12,825.00

R$ 64,980.00
Adicional de IR se > 20 mil reais 10% R$ 4,498.00

Lucro Real R$ 60,482.00

Carga Tributária: Lucro Real R$ 129,518.00

Carga Tributária: Lucro Presumido R$ 135,400.00
Carga Tributária: Simples R$ 58,050.00

Lucro: no Lucro Presumido R$ 72,100.00

Lucro: no Simples R$ 131,950.00
RO PRESUMIDO X SIMPLES NACIONAL NO COMÉRCIO
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LUCRO PRESUMIDO

Receita Bruta (Mensal) R$ 500,000.00

ICMS sobre Vendas 18% R$ 90,000.00
ICMS: Crédito sobre Compras 7% R$ 17,500.00
PIS de 0.65% R$ 3,250.00
Cofins de 3% R$ 15,000.00
Receita Líquida R$ 409,250.00
Custo da Mercadoria Vendida = 50.0% R$ 250,000.00
Margem Bruta R$ 159,250.00
Folha pagamento s/ Receita Bruta = 10.0% R$ 50,000.00
Encargos sociais sobre folha = 27.5% R$ 13,750.00
Despesas diversas s/ Receita Bruta = 2.0% R$ 10,000.00
Lucro Líquido R$ 85,500.00
Base de cálculo do Lucro Presumido CSLL
Comércio > 12% R$ 60,000.00
Alíquota da CSLL de 9% R$ 5,400.00
Base de cálculo do Lucro Presumido IR
Comércio > 8% R$ 40,000.00
Alíquota do IR de 15% R$ 6,000.00
Adicional de IR se > 20 mil reais 10% R$ 2,000.00
Lucro Presumido R$ 72,100.00

Carga Tributária: Lucro Presumido R$ 135,400.00

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

Lucro: no Lucro Real R$ 60,482.00

Lucro: no Simples R$ 131,950.00
OMÉRCIO
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SIMPLES NACIONAL

Receita Bruta Mensal (limite de 200 mil + 20%) R$ 500,000.00

Em 12 meses (anual) 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)

Alíquota de 11.61% R$ 58,050.00

Lucro: Simples R$ 131,950.00

Carga Tributária: Simples R$ 58,050.00

Carga Tributária: Lucro Real R$ 129,518.00
Carga Tributária: 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 – Comércio

Receita Anual Total IRPJ CSLL COFINS PIS/PASEP CPP ICMS

R$ 0.00 R$ 120,000.00 4.00% 0.00% 0.00% 0.00% 0.00% 2.75% 1.25%
R$ 120,000.01 R$ 240,000.00 5.47% 0.00% 0.00% 0.86% 0.00% 2.75% 1.86%
R$ 240,000.01 R$ 360,000.00 6.84% 0.27% 0.31% 0.95% 0.23% 2.75% 2.33%
R$ 360,000.01 R$ 480,000.00 7.54% 0.35% 0.35% 1.04% 0.25% 2.99% 2.56%
R$ 480,000.01 R$ 600,000.00 7.60% 0.35% 0.35% 1.05% 0.25% 3.02% 2.58%
R$ 600,000.01 R$ 720,000.00 8.28% 0.38% 0.38% 1.15% 0.27% 3.28% 2.82%
R$ 720,000.01 R$ 840,000.00 8.36% 0.39% 0.39% 1.16% 0.28% 3.30% 2.84%
R$ 840,000.01 R$ 960,000.00 8.45% 0.39% 0.39% 1.17% 0.28% 3.35% 2.87%
R$ 960,000.01 R$ 1,080,000.00 9.03% 0.42% 0.42% 1.25% 0.30% 3.57% 3.07%
R$ 1,080,000.01 R$ 1,200,000.00 9.12% 0.43% 0.43% 1.26% 0.30% 3.60% 3.10%
R$ 1,200,000.01 R$ 1,320,000.00 9.95% 0.46% 0.46% 1.38% 0.33% 3.94% 3.38%
R$ 1,320,000.01 R$ 1,440,000.00 10.04% 0.46% 0.46% 1.39% 0.33% 3.99% 3.41%
R$ 1,440,000.01 R$ 1,560,000.00 10.13% 0.47% 0.47% 1.40% 0.33% 4.01% 3.45%
R$ 1,560,000.01 R$ 1,680,000.00 10.23% 0.47% 0.47% 1.42% 0.34% 4.05% 3.48%
R$ 1,680,000.01 R$ 1,800,000.00 10.32% 0.48% 0.48% 1.43% 0.34% 4.08% 3.51%
R$ 1,800,000.01 R$ 1,920,000.00 11.23% 0.52% 0.52% 1.56% 0.37% 4.44% 3.82%
R$ 1,920,000.01 R$ 2,040,000.00 11.32% 0.52% 0.52% 1.57% 0.37% 4.49% 3.85%
R$ 2,040,000.01 R$ 2,160,000.00 11.42% 0.53% 0.53% 1.58% 0.38% 4.52% 3.88%
R$ 2,160,000.01 R$ 2,280,000.00 11.51% 0.53% 0.53% 1.60% 0.38% 4.56% 3.91%
R$ 2,280,000.01 R$ 2,400,000.00 11.61% 0.54% 0.54% 1.60% 0.38% 4.60% 3.95%
R$ 2,880,000.00 11.61%
(*) sem ICMS
 TOTAL (*)
2.75%
3.61%
4.51%
4.98%
5.02%
5.46%
5.52%
5.58%
5.96%
6.02%
6.57%
6.63%
6.68%
6.75%
6.81%
7.41%
7.47%
7.54%
7.60%
7.66%
7.66%
) sem ICMS

ICMS - Simples 0.1161

Isenção 0.0766
Substituição Tributária 0.0766
 COMPARAÇÃO LUCRO REAL X LUCRO PRESUMIDO X SIMPLES NAC

Digite nas células em amarelo

LUCRO REAL

Receita Bruta R$ 300,000.00

ISS de 5% R$ 15,000.00
PIS de 0.65% R$ 1,950.00
Cofins de 3% R$ 9,000.00
= Receita Líquida R$ 274,050.00
- Custo do Serviço = 58.0% R$ 174,000.00
= Margem Bruta R$ 100,050.00
- folha salarial = 3.0% R$ 9,000.00
- encargos sociais = 20.0% R$ 1,800.00
- despesas diversas = 0.0% R$ 0.00
= Lucro Líquido R$ 89,250.00
CSLL de 9% R$ 8,032.50
LALUR
IR de 15% R$ 13,387.50

R$ 67,830.00
Adicional de IR se > 20 mil reais 10% R$ 4,783.00

Lucro Real R$ 63,047.00

Carga Tributária - Lucro Real R$ 53,953.00

Carga Tributária - Lucro Presumido R$ 52,990.00
Carga Tributária- Simples R$ 61,260.00

Lucro Presumido R$ 71,610.00

Lucro no Simples R$ 64,740.00
RO PRESUMIDO X SIMPLES NACIONAL - Serviços e Locação (Anexo III)

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LUCRO PRESUMIDO

Receita Bruta R$ 300,000.00

ISS de 5% R$ 15,000.00
PIS de 0.65% R$ 1,950.00
Cofins de 3% R$ 9,000.00
Receita Líquida R$ 274,050.00
Custo do Serviço = 58.0% R$ 174,000.00
Resultado operacional R$ 100,050.00
folha salarial = 3.0% R$ 9,000.00
encargos sociais = 20.0% R$ 1,800.00
despesas diversas = 0.0% R$ 0.00
Lucro Líquido R$ 89,250.00
Base de cálculo do Lucro Presumido CSLL
Serviços > 12% R$ 36,000.00
Alíquota da CSLL de 9% R$ 3,240.00
Base de cálculo do Lucro Presumido IR
Serviços > 32% R$ 96,000.00
Alíquota do IR de 15% R$ 14,400.00
Adicional de IR se > 20 mil reais 10% R$ 7,600.00

Lucro Presumido R$ 71,610.00

Carga Tributária - Lucro Real R$ 53,953.00

Carga Tributária - Lucro Presumido R$ 52,990.00
Carga Tributária- Simples R$ 61,260.00

Lucro Real R$ 63,047.00

Lucro no Simples R$ 64,740.00
iços e Locação (Anexo III)

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SIMPLES NACIONAL

Receita Bruta Mensal (limite de 200 mil + 20%) R$ 300,000.00

Em 12 meses R$ 3,600,000.00

Custo do Serviço = 58.0% R$ 174,000.00

folha salarial = 3.0% R$ 9,000.00

despesas diversas = 0.0% R$ 0.00

Encargos Fiscais (Anexo III)

Alíquota de 17.42% R$ 52,260.00

Lucro - Simples R$ 64,740.00

Carga Tributária - Lucro Real R$ 53,953.00

Carga Tributária - Lucro Presumido R$ 52,990.00
Carga Tributária- Simples R$ 61,260.00

Lucro Presumido R$ 71,610.00

Lucro Real R$ 63,047.00
Anexo III - Partilha do Simples Nacional – Serviços e Locação de Bens Móveis

Receita Mensal TOTAL IRPJ CSLL COFINS PIS/PASEP CPP ISS

R$ 0.00 R$ 120,000.00 6.00% 0.00% 0.00% 0.00% 0.00% 4.00% 2.00%

R$ 120,000.01 R$ 240,000.00 8.21% 0.00% 0.00% 1.42% 0.00% 4.00% 2.79%

R$ 240,000.01 R$ 360,000.00 10.26% 0.48% 0.43% 1.43% 0.35% 4.07% 3.50%

R$ 360,000.01 R$ 480,000.00 11.31% 0.53% 0.53% 1.56% 0.38% 4.47% 3.84%

R$ 480,000.01 R$ 600,000.00 11.40% 0.53% 0.52% 1.58% 0.38% 4.52% 3.87%

R$ 600,000.01 R$ 720,000.00 12.42% 0.57% 0.57% 1.73% 0.40% 4.92% 4.23%

R$ 720,000.01 R$ 840,000.00 12.54% 0.59% 0.56% 1.74% 0.42% 4.97% 4.26%

R$ 840,000.01 R$ 960,000.00 12.68% 0.59% 0.57% 1.76% 0.42% 5.03% 4.31%

R$ 960,000.01 R$ 1,080,000.00 13.55% 0.63% 0.61% 1.88% 0.45% 5.37% 4.61%

R$ 1,080,000.01 R$ 1,200,000.00 13.68% 0.63% 0.64% 1.89% 0.45% 5.42% 4.65%

R$ 1,200,000.01 R$ 1,320,000.00 14.93% 0.69% 0.69% 2.07% 0.50% 5.98% 5.00%

R$ 1,320,000.01 R$ 1,440,000.00 15.06% 0.69% 0.69% 2.09% 0.50% 6.09% 5.00%

R$ 1,440,000.01 R$ 1,560,000.00 15.20% 0.71% 0.70% 2.10% 0.50% 6.19% 5.00%

R$ 1,560,000.01 R$ 1,680,000.00 15.35% 0.71% 0.70% 2.13% 0.51% 6.30% 5.00%

R$ 1,680,000.01 R$ 1,800,000.00 15.48% 0.72% 0.70% 2.15% 0.51% 6.40% 5.00%

R$ 1,800,000.01 R$ 1,920,000.00 16.85% 0.78% 0.76% 2.34% 0.56% 7.41% 5.00%

R$ 1,920,000.01 R$ 2,040,000.00 16.98% 0.78% 0.78% 2.36% 0.56% 7.50% 5.00%

R$ 2,040,000.01 R$ 2,160,000.00 17.13% 0.80% 0.79% 2.37% 0.57% 7.60% 5.00%

R$ 2,160,000.01 R$ 2,280,000.00 17.27% 0.80% 0.79% 2.40% 0.57% 7.71% 5.00%

R$ 2,280,000.01 R$ 2,400,000.00 17.42% 0.81% 0.79% 2.42% 0.57% 7.83% 5.00%

R$ 2,880,000.00 17.42%
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%
 COMPARAÇÃO LUCRO REAL X LUCRO PRESUMIDO X SIMPLES NAC

Digite nas células em amarelo

LUCRO REAL

Receita Bruta R$ 300,000.00

ISS de 5% R$ 15,000.00
PIS de 0.65% R$ 1,950.00
Cofins de 3% R$ 9,000.00
= Receita Líquida R$ 274,050.00
- Custo do Serviço = 58.0% R$ 174,000.00
= Margem Bruta R$ 100,050.00
- folha salarial = 10.0% R$ 30,000.00
- encargos sociais = 27.5% R$ 8,250.00
- despesas diversas = 2.0% R$ 6,000.00
= Lucro Líquido R$ 55,800.00
CSLL de 9% R$ 5,022.00
LALUR
IR de 15% R$ 8,370.00

R$ 42,408.00
Adicional de IR se > 20 mil reais 10% R$ 2,240.80

Lucro Real R$ 40,167.20

Carga Tributária - Lucro Real R$ 49,832.80

Carga Tributária - Lucro Presumido R$ 59,440.00
Carga Tributária- Simples R$ 80,550.00

Lucro Presumido R$ 38,160.00

Lucro no Simples R$ 31,200.00
RO PRESUMIDO X SIMPLES NACIONAL - Serviços (Anexo IV)

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LUCRO PRESUMIDO

Receita Bruta R$ 300,000.00

ISS de 5% R$ 15,000.00
PIS de 0.65% R$ 1,950.00
Cofins de 3% R$ 9,000.00
Receita Líquida R$ 274,050.00
Custo do Serviço = 58.0% R$ 174,000.00
Resultado operacional R$ 100,050.00
folha salarial = 10.0% R$ 30,000.00
encargos sociais = 27.5% R$ 8,250.00
despesas diversas = 2.0% R$ 6,000.00
Lucro Líquido R$ 55,800.00
Base de cálculo do Lucro Presumido CSLL
Serviços > 12% R$ 36,000.00
Alíquota da CSLL de 9% R$ 3,240.00
Base de cálculo do Lucro Presumido IR
Serviços > 32% R$ 96,000.00
Alíquota do IR de 15% R$ 14,400.00
Adicional de IR se > 20 mil reais 10% R$ 7,600.00

Lucro Presumido R$ 38,160.00

Carga Tributária - Lucro Real R$ 49,832.80

Carga Tributária - Lucro Presumido R$ 59,440.00
Carga Tributária- Simples R$ 80,550.00

Lucro Real R$ 40,167.20

Lucro no Simples R$ 31,200.00
rviços (Anexo IV)

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SIMPLES NACIONAL

Receita Bruta Mensal (limite de 200 mil + 20%) R$ 300,000.00

Em 12 meses R$ 3,600,000.00

Custo do Serviço = 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

Encargos Fiscais (Anexo IV)

Alíquota de 16.85% R$ 50,550.00

Lucro - Simples R$ 31,200.00

Carga Tributária - Lucro Real R$ 49,832.80

Carga Tributária - Lucro Presumido R$ 59,440.00
Carga Tributária- Simples R$ 80,550.00

Lucro Presumido R$ 38,160.00

Lucro Real R$ 40,167.20
Anexo IV - Serviços

Receita Mensal TOTAL IRPJ CSLL COFINS PIS/PASEP ISS

R$ 0.00 R$ 120,000.00 4.50% 0.00% 1.22% 1.28% 0.00% 2.00%
R$ 120,000.01 R$ 240,000.00 6.54% 0.00% 1.84% 1.91% 0.00% 2.79%
R$ 240,000.01 R$ 360,000.00 7.70% 0.16% 1.85% 1.95% 0.24% 3.50%
R$ 360,000.01 R$ 480,000.00 8.49% 0.52% 1.87% 1.99% 0.27% 3.84%
R$ 480,000.01 R$ 600,000.00 8.97% 0.89% 1.89% 2.03% 0.29% 3.87%
R$ 600,000.01 R$ 720,000.00 9.78% 1.25% 1.91% 2.07% 0.32% 4.23%
R$ 720,000.01 R$ 840,000.00 10.26% 1.62% 1.93% 2.11% 0.34% 4.26%
R$ 840,000.01 R$ 960,000.00 10.76% 2.00% 1.95% 2.15% 0.35% 4.31%
R$ 960,000.01 R$ 1,080,000.00 11.51% 2.37% 1.97% 2.19% 0.37% 4.61%
R$ 1,080,000.01 R$ 1,200,000.00 12.00% 2.74% 2.00% 2.23% 0.38% 4.65%
R$ 1,200,000.01 R$ 1,320,000.00 12.80% 3.12% 2.01% 2.27% 0.40% 5.00%
R$ 1,320,000.01 R$ 1,440,000.00 13.25% 3.49% 2.03% 2.31% 0.42% 5.00%
R$ 1,440,000.01 R$ 1,560,000.00 13.70% 3.86% 2.05% 2.35% 0.44% 5.00%
R$ 1,560,000.01 R$ 1,680,000.00 14.15% 4.23% 2.07% 2.39% 0.46% 5.00%
R$ 1,680,000.01 R$ 1,800,000.00 14.60% 4.60% 2.10% 2.43% 0.47% 5.00%
R$ 1,800,000.01 R$ 1,920,000.00 15.05% 4.90% 2.19% 2.47% 0.49% 5.00%
R$ 1,920,000.01 R$ 2,040,000.00 15.50% 5.21% 2.27% 2.51% 0.51% 5.00%
R$ 2,040,000.01 R$ 2,160,000.00 15.95% 5.51% 2.36% 2.55% 0.53% 5.00%
R$ 2,160,000.01 R$ 2,280,000.00 16.40% 5.81% 2.45% 2.59% 0.55% 5.00%
R$ 2,280,000.01 R$ 2,400,000.00 16.85% 6.12% 2.53% 2.63% 0.57% 5.00%
R$ 2,880,000.00 16.85%