Resolução Estudo de Caso 5

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EXERCÍCIO 1
	Compras					Vendas
	MATÉRIA-PRIMA	VR.PRODUTO	% IPI	VR. IPI		PRODUTO	VR.PRODUTO	% IPI	VR. IPI
	Cabelo	$47,000.00	15%	$7,050.00		Perucas	$93,000.00	15%	$13,950.00
	Couro	$84,000.00	0%	0.0		Sapatos	$164,000.00	0%	0.0
	Pregos	$1,800.00	10%	$180.00		TOTAL	$257,000.00		$13,950.00
	Palmilhas	$2,900.00	0%	0.0
	Cadarços	$2,000.00	0%	0.0
	Solas de Couro	$9,000.00	0%	0.0		IPI a Pagar	$6,720.00
	Sub-Total	$146,700.00		$7,230.00
	Outros Custos	$17,000.00		0.0
	TOTAL	$163,700.00		$7,230.00
	
	CMV	0+(47.000+84.000+1.800+2.900+2.000+9000+17000)-81.850
	CMV	$81,850.00
	
	RCM	257.000-81.850
	RCM	$175,150.00
EXERCÍCIO 2
	Vendas					Compras					Apuração PIS/COFINS
	MÊS/ANO	FATURAMENTO	PIS	COFINS		MÊS/ANO	FATURAMENTO	PIS	COFINS		PIS	COFINS
	Jan-11	$124,256.50	$2,050.23	$9,443.49		Jan-11	$59,643.12	$984.11	$4,532.88		$1,066.12	$4,910.62
	Feb-11	$131,525.36	$2,170.17	$9,995.93		Feb-11	$63,132.17	$1,041.68	$4,798.05		$1,128.49	$5,197.88
	Mar-11	$132,958.96	$2,193.82	$10,104.88		Mar-11	$63,820.30	$1,053.03	$4,850.34		$1,140.79	$5,254.54
	Apr-11	$135,569.35	$2,236.89	$10,303.27		Apr-11	$65,073.29	$1,073.71	$4,945.57		$1,163.19	$5,357.70
	May-11	$135,659.78	$2,238.39	$10,310.14		May-11	$65,116.69	$1,074.43	$4,948.87		$1,163.96	$5,361.27
	Jun-11	$136,666.25	$2,254.99	$10,386.64		Jun-11	$65,599.80	$1,082.40	$4,985.58		$1,172.60	$5,401.05
	Jul-11	$136,698.98	$2,255.53	$10,389.12		Jul-11	$65,615.51	$1,082.66	$4,986.78		$1,172.88	$5,402.34
	Aug-11	$137,001.58	$2,260.53	$10,412.12		Aug-11	$65,760.76	$1,085.05	$4,997.82		$1,175.47	$5,414.30
	Sep-11	$137,205.45	$2,263.89	$10,427.61		Sep-11	$65,858.62	$1,086.67	$5,005.25		$1,177.22	$5,422.36
	Oct-11	$139,658.89	$2,304.37	$10,614.08		Oct-11	$67,036.27	$1,106.10	$5,094.76		$1,198.27	$5,519.32
	Nov-11	$139,989.97	$2,309.83	$10,639.24		Nov-11	$67,195.19	$1,108.72	$5,106.83		$1,201.11	$5,532.40
	Dec-11	$140,689.76	$2,321.38	$10,692.42		Dec-11	$67,531.08	$1,114.26	$5,132.36		$1,207.12	$5,560.06
	TOTAL	$1,627,880.83	$26,860.03	$123,718.94		TOTAL	$781,382.80	$12,892.82	$59,385.09		$13,967.22	$64,333.85
Lucro Real
	Lucro Real - Empresa Comercial Exemplo Ltda													12/31/15
	
	FUNCIONÁRIOS	SALÁRIO	Quant.	INSS Patronal	INSS Empregado	FGTS	PROV.FÉRIAS	1/3 FÉRIAS	INSS S/FÉRIAS	FGTS S/FÉRIAS	13º SALÁRIO	INSS S/13º	FGTS S/13º	TOTAL							DEMONSTRAÇÃO DO RESULTADO DO EXERCÍCIO
	Gerente	$3,799.00	2	$592.64	$835.78	$607.84	$633.17	$211.06	$65.85	$67.54	$633.17	$49.39	$50.65	$10,509.30		Desoneração INSS Patronal					LUCRO REAL
	Aux.de Produção	$985.00	6	$460.98	$472.80	$472.80	$492.50	$164.17	$51.22	$52.53	$492.50	$38.42	$39.40	$98,094.18		Vendas	Alíquota	INSS s/ Vendas			Receita Bruta de Vendas	$2,990,648.00
	Motorista	$1,247.00	2	$194.53	$199.52	$199.52	$207.83	$69.28	$21.61	$22.17	$207.83	$16.21	$16.63	$31,046.56		$2,990,648.00	1%	$29,906.48			Deduções da Receita Bruta	-716,260.20
	Serviços Gerais	$710.00	2	$110.76	$113.60	$113.60	$118.33	$39.44	$12.31	$12.62	$118.33	$9.23	$9.47	$1,964.10							Receita Líquida de vendas	2,274,387.80
	Aux.Administrativo	$1,009.00	5	$393.51	$403.60	$403.60	$420.42	$140.14	$43.72	$44.84	$420.42	$32.79	$33.63	$6,978.08							CMV	-427,410.19
	Vendedor	$1,815.00	10	$1,415.70	$1,633.50	$1,452.00	$1,512.50	$504.17	$157.30	$161.33	$1,512.50	$117.98	$121.00	$276,149.23							Lucro Bruto	1,846,977.61
				0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0							Despesas com Vendas	-10,250.00	PDD + Brindes		LUCRO REAL - IRPJ ADICIONAL
				0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0							Despesas com Pessoal	-602,798.92	Refeições+Sal		Informações	IRPJ	CSLL
	TOTAL	$40,617.00		$3,168.13	$3,658.80	$3,249.36	$3,384.75	$1,128.25	$352.01	$361.04	$3,384.75	$264.01	$270.78	$424,741.44							Despesas Administrativas	-113,600.00	Desp Adm+Deprec		Lucro Ajustado	784,230.09	1,108,861.34
																					Lucros Antes das Rec./Desp.Financeiras	1,120,328.70			Aliquota Imposto	15%	9%
	Pró-Labore:																				Receitas Financeiras	0.00			Imposto Devido	117,260.19	99,797.52
	Sócio 1	$6,000.00	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	$72,000.00							Despesas Financeiras	0.00			PAT	374.32	0.00
	Sócio 2	$6,000.00	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	$72,000.00							Lucro Antes dos Tributos sobre o Lucro	1,120,328.70			Limite Adicional	240,000.00	-
	TOTAL	$12,000.00	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	$144,000.00							CSLL	-99,797.52			Alíquota Adicional	10%	-
																					IRPJ	-171,683.20			Adicional	54,423.01	-
	Cálculos dos Impostos Incidentes Sobre as Operações de Compra e Venda																				Lucro Líquido do Período	848,847.97			Total a Pagar	-171,683.20	-99,797.52
	Compras (MG e SP)										Vendas (MG e GO)
	MÊS/ANO	FATURAMENTO	PIS	COFINS	ICMS NORMAL	MVA	BC ICMS-ST	ICMS-ST	IPI		MÊS/ANO	FATURAMENTO	PIS	COFINS	ICMS NORMAL	MVA	BC ICMS-ST	ICMS-ST	IPI		LALUR - Parte A	IRPJ	CSLL		PAT
	Jan-15	$38,400.00	$633.60	$2,918.40	$4,608.00	$6,638.89	$19,310.89	$2,093.56	$3,840.00		Jan-15	$213,157.00	$3,517.09	$16,199.93	$31,334.08	$37,798.13	$101,745.23	$12,820.39	0.0		Lucro antes da CSLL/IRPJ	1,120,328.70	1,120,328.70		374.32	(1,99*1.254) * 15%
	Feb-15	$39,600.00	$653.40	$3,009.60	$4,752.00	$6,846.36	$19,914.36	$2,158.98	$3,960.00		Feb-15	$212,548.00	$3,507.04	$16,153.65	$31,244.56	$37,690.14	$101,454.54	$12,783.76	0.0		Adições				622.65	4.151 * 15%
	Mar-15	$44,600.00	$735.90	$3,389.60	$5,352.00	$7,710.80	$22,428.80	$2,431.58	$4,460.00		Mar-15	$313,122.00	$5,166.51	$23,797.27	$46,028.93	$55,524.45	$149,461.05	$18,832.82	0.0
	Apr-15	$52,600.00	$867.90	$3,997.60	$6,312.00	$9,093.90	$26,451.90	$2,867.74	$5,260.00		Apr-15	$121,569.00	$2,005.89	$9,239.24	$17,870.64	$21,557.26	$58,027.96	$7,311.80	0.0		Exclusões
	May-15	$33,600.00	$554.40	$2,553.60	$4,032.00	$5,809.03	$16,897.03	$1,831.87	$3,360.00		May-15	$189,133.00	$3,120.69	$14,374.11	$27,802.55	$33,538.07	$90,277.97	$11,375.46	0.0			0.0	0.0
	Jun-15	$21,000.00	$346.50	$1,596.00	$2,520.00	$3,630.64	$10,560.64	$1,144.92	$2,100.00		Jun-15	$258,963.00	$4,272.89	$19,681.19	$38,067.56	$45,920.69	$123,609.59	$15,575.41	0.0		Compensações
	Jul-15	$66,400.00	$1,095.60	$5,046.40	$7,968.00	$11,479.75	$33,391.75	$3,620.12	$6,640.00		Jul-15	$329,897.00	$5,443.30	$25,072.17	$48,494.86	$58,499.08	$157,468.18	$19,841.75	0.0		Prejuízo Fiscal a Compensar	-336,098.61
	Aug-15	$54,900.00	$905.85	$4,172.40	$6,588.00	$9,491.54	$27,608.54	$2,993.14	$5,490.00		Aug-15	$415,362.00	$6,853.47	$31,567.51	$61,058.21	$73,654.19	$198,262.79	$24,982.07	0.0		Base de Cálculo Negativa da CSLL		-11,467.36
	Sep-15	$39,900.00	$658.35	$3,032.40	$4,788.00	$6,898.22	$20,065.22	$2,175.34	$3,990.00		Sep-15	$362,501.00	$5,981.27	$27,550.08	$53,287.65	$64,280.60	$173,030.90	$21,802.73	0.0
	Oct-15	$38,900.00	$641.85	$2,956.40	$4,668.00	$6,725.34	$19,562.34	$2,120.82	$3,890.00		Oct-15	$122,999.00	$2,029.48	$9,347.92	$18,080.85	$21,810.83	$58,710.53	$7,397.81	0.0		Lucro Real	$784,230.09
	Nov-15	$40,500.00	$668.25	$3,078.00	$4,860.00	$7,001.96	$20,366.96	$2,208.05	$4,050.00		Nov-15	$215,783.00	$3,560.42	$16,399.51	$31,720.10	$38,263.79	$102,998.69	$12,978.33	0.0		Lucro Líquido Ajustado		$1,108,861.34
	Dec-15	$19,900.00	$328.35	$1,512.40	$2,388.00	$3,440.47	$10,007.47	$1,084.94	$1,990.00		Dec-15	$235,614.00	$3,887.63	$17,906.66	$34,635.26	$41,780.32	$112,464.52	$14,171.07	0.0
	TOTAL	$490,300.00	$8,089.95	$37,262.80	$58,836.00	$84,766.89	$246,565.89	$26,731.06	$49,030.00		TOTAL	$2,990,648.00	$49,345.69	$227,289.25	$439,625.26	$530,317.56	$1,427,511.96	$179,873.42	0.0		LALUR - Parte B	Valores
	CONVÊNIO ICMS 85/93										CONVÊNIO ICMS 85/93										Prejuízos Fiscais a Compensar	-5,894,652.00
	NCM PNEU NOVO:	4011.10.00									NCM PNEU NOVO:	4011.10.00									Prejuízos Fiscais Compensados neste período	-336,098.61
	MVA ST ORIGINAL (SP) - 42%										MVA ST ORIGINAL (MG) - 42%										Saldo Prejuízo Fiscal a Compensar	$(5,558,553.39)
																					Base de Cálculo Negativa da CSLL a Compensar	-11,467.36
	CMV	127.000+(490.300 - 8.089,95 - 37.262,80 - 58.836,00 - 26.731,06
+ 49.030)-108.000																			Base de Cálculo Neg. da CSSL Compensada	-11,467.36
	CMV	$427,410.19																			Saldo a Compensar de Base de Cálculo Negativa	0.0
	RCM	2.990.648,00 - 427.410,19
	RCM	$2,563,237.81
	
	
	Memória de Cálculo (Compra)										Memória de Cálculo (Venda)
	
	CÁLCULO DO IMPOSTO										CÁLCULO DO IMPOSTO
	BASE DE CÁLCULO DO ICMS	VL. ICMS	BASE DE CÁLCULO ICMS SUBST.		VL. ICMS SUBSTITUIÇÃO						BASE DE CÁLCULO DO ICMS	VL. ICMS	BASE DE CÁLCULO ICMS SUBST.		VL. ICMS SUBSTITUIÇÃO
	11,520.00	1,382.40		19,310.89	2,093.56	*					63,947.10	4,476.30		101,745.21	12,820.39	*
	VALOR DO FRETE	VALOR DO SEGURO	OUTRAS DESP. ACESSÓRIAS		VALOR TOTAL DO IPI						VALOR DO FRETE	VALOR DO SEGURO	OUTRAS DESP. ACESSÓRIAS		VALOR TOTAL DO IPI
	0.00	0.00		0.00	1,152.00						0.00	0.00		0.00	0.00
	* 11.520 + 1.152 = 12.672 * 52,39% MVA Ajustada = 6.638,86										* 63.947,10 + 0 = 63.947,10 * 59,1084% MVA Ajustada = 37.798,11
	12.672 + 6.638,86 = 19.310,86 (BC ICMS-ST)										63.947,10 + 37.798,11 = 101.745,21 (BC ICMS-ST)
	19.310,86 * 18% (aliq.interna MG) = 3.475,95										101.745,21 * 17% (aliq.interna GO) = 17.296,69
	3.475,95 - 1.382,40 (ICMS normal) = 2.093,56 (ICMS ST)										17.296,69 - 4.476,30 (ICMS normal) = 12.820,39 (ICMS ST)
	Compra Mercadoria sendo 30% com ICMS-ST										Venda Mercadoria sendo 30% com ICMS-ST
	
	MVA ajustada - Compra										MVA ajustada - Venda
	MVA ajustada = {[(1+ MVA-ST original) x (1 - ALQ inter) / (1 - ALQ intra)] -1}x 100										MVA ajustada = {[(1+ MVA-ST original) x (1 - ALQ inter) / (1 - ALQ intra)] -1}x 100
	MVA ajustada = {[(1+ 0,42) x (1 - 0,12) / (1 - 0,18)] -1}x 100										MVA ajustada = {[(1+ 0,42) x (1 - 0,07) / (1 - 0,17)] -1}x 100
	MVA ajustada = {[(1,42) x (0,88/0,82)] -1}x 100										MVA ajustada = {[(1,42) x (0,93/0,83)] -1}x 100
	MVA ajustada =	52.39%									MVA ajustada =	59.11%
Paulo Ferraz:
IPI Não Recuperável
Lucro Presumido
	Lucro Presumido - Empresa Comercial Exemplo Ltda													12/31/15
	
	FUNCIONÁRIOS	SALÁRIO	Quant.	INSS Patronal	INSS Empregado	FGTS	PROV.FÉRIAS	1/3 FÉRIAS	INSS S/FÉRIAS	FGTS S/FÉRIAS	13º SALÁRIO	INSS S/13º	FGTS S/13º	TOTAL							DEMONSTRAÇÃO DO RESULTADO DO EXERCÍCIO			LUCRO PRESUMIDO
	Gerente	$3,799.00	2	$592.64	$835.78	$607.84	$633.17	$211.06	$65.85	$67.54	$633.17	$49.39	$50.65	$10,509.30		Desoneração INSS Patronal					LUCRO PRESUMIDO			Informações	IRPJ	CSLL
	Aux.de Produção	$985.00	6	$460.98	$472.80	$472.80	$492.50	$164.17	$51.22	$52.53	$492.50	$38.42	$39.40	$98,094.18		Vendas	Alíquota	INSS s/ Vendas			Receita Bruta de Vendas	$2,990,648.00		Receita de Vendas	2,990,648.00	2,990,648.00
	Motorista	$1,247.00	2	$194.53	$199.52	$199.52	$207.83	$69.28	$21.61	$22.17	$207.83	$16.21	$16.63	$31,046.56		$2,990,648.00	1%	$29,906.48			Deduções da Receita Bruta	-548,783.91		Aliquota p/ B.C	8%	12%
	Serviços Gerais	$710.00	2	$110.76	$113.60	$113.60	$118.33	$39.44	$12.31	$12.62	$118.33	$9.23	$9.47	$1,964.10							Receita Líquida de vendas	2,441,864.09		Base de Cálculo 1	239,251.84	358,877.76
	Aux.Administrativo	$1,009.00	5	$393.51	$403.60	$403.60	$420.42	$140.14	$43.72	$44.84	$420.42	$32.79	$33.63	$6,978.08							CMV	-472,762.94		Receita Financeira	0.00	0.00
	Vendedor	$1,815.00	10	$1,415.70	$1,633.50	$1,452.00	$1,512.50	$504.17	$157.30	$161.33	$1,512.50	$117.98	$121.00	$276,149.23							Lucro Bruto	1,969,101.15		Base de Cálculo 2	239,251.84	358,877.76
				0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0							Despesas com Vendas	-10,250.00	PDD + Brindes	Aliquota Imposto	15%	9%
				0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0							Despesas com Pessoal	-602,798.92	Refeições+Sal	Imposto Devido	35,887.78	32,299.00
	TOTAL	$40,617.00		$3,168.13	$3,658.80	$3,249.36	$3,384.75	$1,128.25	$352.01	$361.04	$3,384.75	$264.01	$270.78	$424,741.44							Despesas Administrativas	-113,600.00	Desp Adm+Deprec	Limite Adicional	240,000.00	-
																					Lucros Antes das Rec./Desp.Financeiras	1,242,452.24		Alíquota Adicional	10%	-
	Pró-Labore:																				Receitas Financeiras	0.00		Adicional	0.00	-
	Sócio 1	$6,000.00	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	$72,000.00							Despesas Financeiras	0.00		Total a Pagar	35,887.78	32,299.00
	Sócio 2	$6,000.00	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	$72,000.00							Lucro Antes dos Tributos sobre o Lucro	1,242,452.24
	TOTAL	$12,000.00	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	$144,000.00							CSLL	-32,299.00		Cálculo do Lucro Presumido
																					IRPJ	-35,887.78		Mês/Ano	Faturamento	Fat. Trim.	CSLL	IRPJ
	Cálculos dos Impostos Incidentes Operações Compra e Venda																				Lucro Líquido do Período	1,174,265.46		Jan-13	$213,157.00
	Compras (MG e SP)										Vendas (MG e GO)													Feb-13	$212,548.00
	MÊS/ANO	FATURAMENTO	PIS	COFINS	ICMS-OP	MVA	BC ICMS-ST	ICMS-ST	IPI		MÊS/ANO	FATURAMENTO	PIS	COFINS	ICMS	MVA	BC ICMS-ST	ICMS-ST	IPI			PAT		Mar-13	$313,122.00	$738,827.00	$7,979.33	$8,865.92
	Jan-15	$38,400.00	0.0	0.0	$4,608.00	$6,638.89	$19,310.89	$2,093.56	$3,840.00		Jan-15	$213,157.00	$1,385.52	$6,394.71	$31,334.08	$37,798.13	$101,745.23	$12,820.39	0.0			374.32	(1,99*1.254) * 15%	Apr-13	$121,569.00
	Feb-15	$39,600.00	0.0	0.0	$4,752.00	$6,846.36	$19,914.36	$2,158.98	$3,960.00		Feb-15	$212,548.00	$1,381.56	$6,376.44	$31,244.56	$37,690.14	$101,454.54	$12,783.76	0.0			622.65	4.151 * 15%	May-13	$189,133.00
	Mar-15	$44,600.00	0.0	0.0	$5,352.00	$7,710.80	$22,428.80	$2,431.58	$4,460.00		Mar-15	$313,122.00	$2,035.29	$9,393.66	$46,028.93	$55,524.45	$149,461.05	$18,832.82	0.0					Jun-13	$258,963.00	$569,665.00	$6,152.38	$6,835.98
	Apr-15	$52,600.00	0.0	0.0	$6,312.00	$9,093.90	$26,451.90	$2,867.74	$5,260.00		Apr-15	$121,569.00	$790.20	$3,647.07	$17,870.64	$21,557.26	$58,027.96	$7,311.80	0.0					Jul-13	$329,897.00
	May-15	$33,600.00	0.0	0.0	$4,032.00	$5,809.03	$16,897.03	$1,831.87	$3,360.00		May-15	$189,133.00	$1,229.36	$5,673.99	$27,802.55	$33,538.07	$90,277.97	$11,375.46	0.0					Aug-13	$415,362.00
	Jun-15	$21,000.00	0.0	0.0	$2,520.00	$3,630.64	$10,560.64	$1,144.92	$2,100.00		Jun-15	$258,963.00	$1,683.26	$7,768.89	$38,067.56	$45,920.69	$123,609.59	$15,575.41	0.0					Sep-13	$362,501.00	$1,107,760.00	$11,963.81	$13,293.12
	Jul-15	$66,400.00	0.0	0.0	$7,968.00	$11,479.75	$33,391.75	$3,620.12	$6,640.00		Jul-15	$329,897.00	$2,144.33	$9,896.91	$48,494.86	$58,499.08	$157,468.18	$19,841.75	0.0					Oct-13	$122,999.00
	Aug-15	$54,900.00	0.0	0.0	$6,588.00	$9,491.54	$27,608.54	$2,993.14	$5,490.00		Aug-15	$415,362.00	$2,699.85	$12,460.86	$61,058.21	$73,654.19	$198,262.79	$24,982.07	0.0					Nov-13	$215,783.00
	Sep-15	$39,900.00	0.0	0.0	$4,788.00	$6,898.22	$20,065.22	$2,175.34	$3,990.00		Sep-15	$362,501.00	$2,356.26	$10,875.03	$53,287.65	$64,280.60	$173,030.90	$21,802.73	0.0					Dec-13	$235,614.00	$574,396.00	$6,221.48	$6,922.75
	Oct-15	$38,900.00	0.0	0.0	$4,668.00	$6,725.34	$19,562.34	$2,120.82	$3,890.00		Oct-15	$122,999.00	$799.49	$3,689.97	$18,080.85	$21,810.83	$58,710.53	$7,397.81	0.0					TOTAL	$2,990,648.00	$2,990,648.00	$32,317.00	$35,917.78
	Nov-15	$40,500.00	0.0	0.0	$4,860.00	$7,001.96	$20,366.96	$2,208.05	$4,050.00		Nov-15	$215,783.00	$1,402.59	$6,473.49	$31,720.10	$38,263.79	$102,998.69	$12,978.33	0.0
	Dec-15	$19,900.00	0.0	0.0	$2,388.00	$3,440.47	$10,007.47	$1,084.94	$1,990.00		Dec-15	$235,614.00	$1,531.49	$7,068.42	$34,635.26	$41,780.32	$112,464.52	$14,171.07	0.0
	TOTAL	$490,300.00	0.0	0.0	$58,836.00	$84,766.89	$246,565.89	$26,731.06	$49,030.00		TOTAL	$2,990,648.00	$19,439.21	$89,719.44	$439,625.26	$530,317.56	$1,427,511.96	$179,873.42	0.0
	CONVÊNIO ICMS 85/93										CONVÊNIO ICMS 85/93
	NCM PNEU NOVO:	4011.10.00									NCM PNEU NOVO:	4011.10.00
	MVA ST ORIGINAL (SP) - 42%										MVA ST ORIGINAL (MG) - 42%
	
	CMV	127.000+(490.300 - 58.836,00 - 26.731,06 + 49.030)-108.000
	CMV	$472,762.94
	RCM	2.990.648,00 - 472.762,94
	RCM	$2,517,885.06
	
	
	Memória de Cálculo (Compra)										Memória de Cálculo (Venda)
	
	CÁLCULO DO IMPOSTO										CÁLCULO DO IMPOSTO
	BASE DE CÁLCULO DO ICMS
VL. ICMS	BASE DE CÁLCULO ICMS SUBST.		VL. ICMS SUBSTITUIÇÃO						BASE DE CÁLCULO DO ICMS	VL. ICMS	BASE DE CÁLCULO ICMS SUBST.		VL. ICMS SUBSTITUIÇÃO
	11,520.00	1,382.40		19,310.89	2,093.56	*					63,947.10	4,476.30		101,745.21	12,820.39	*
	VALOR DO FRETE	VALOR DO SEGURO	OUTRAS DESP. ACESSÓRIAS		VALOR TOTAL DO IPI						VALOR DO FRETE	VALOR DO SEGURO	OUTRAS DESP. ACESSÓRIAS		VALOR TOTAL DO IPI
	0.00	0.00		0.00	1,152.00						0.00	0.00		0.00	0.00
	* 11.520 + 1.152 = 12.672 * 52,39% MVA Ajustada = 6.638,86										* 63.947,10 + 0 = 63.947,10 * 59,1084% MVA Ajustada = 37.798,11
	12.672 + 6.638,86 = 19.310,86 (BC ICMS-ST)										63.947,10 + 37.798,11 = 101.745,21 (BC ICMS-ST)
	19.310,86 * 18% (aliq.interna MG) = 3.475,95										101.745,21 * 17% (aliq.interna GO) = 17.296,69
	3.475,95 - 1.382,40 (ICMS normal) = 2.093,56 (ICMS ST)										17.296,69 - 4.476,30 (ICMS normal) = 12.820,39 (ICMS ST)
	Compra Mercadoria sendo 30% com ICMS-ST										Venda Mercadoria sendo 30% com ICMS-ST
	
	MVA ajustada - Compra										MVA ajustada - Venda
	MVA ajustada = {[(1+ MVA-ST original) x (1 - ALQ inter) / (1 - ALQ intra)] -1}x 100										MVA ajustada = {[(1+ MVA-ST original) x (1 - ALQ inter) / (1 - ALQ intra)] -1}x 100
	MVA ajustada = {[(1+ 0,42) x (1 - 0,12) / (1 - 0,18)] -1}x 100										MVA ajustada = {[(1+ 0,42) x (1 - 0,07) / (1 - 0,17)] -1}x 100
	MVA ajustada = {[(1,42) x (0,88/0,82)] -1}x 100										MVA ajustada = {[(1,42) x (0,93/0,83)] -1}x 100
	MVA ajustada =	52.39%									MVA ajustada =	59.11%
Paulo Ferraz:
IPI Não Recuperável
Simples Nacional
	Simples Nacional - Empresa Comercial Exemplo Ltda													12/31/15													Enquadramento:
																											Anexo I - Comércio
	FUNCIONÁRIOS	SALÁRIO	Quant.	INSS Patronal	INSS Empregado	FGTS	PROV.FÉRIAS	1/3 FÉRIAS	INSS S/FÉRIAS	FGTS S/FÉRIAS	13º SALÁRIO	INSS S/13º	FGTS S/13º	TOTAL							DEMONSTRAÇÃO DO RESULTADO DO EXERCÍCIO						Receita Bruta em 12 meses (em R$)	Alíquota	IRPJ	CSLL	Cofins	PIS/Pasep	CPP	ICMS
	Gerente	$3,799.00	2	0.0	$835.78	$607.84	$633.17	$211.06	0.0	$67.54	$633.17	0.0	$50.65	$9,801.42							SIMPLES NACIONAL						Até 180.000,00	4.50%	0.00%	0.00%	0.00%	0.00%	2.75%	1.25%
	Aux.de Produção	$985.00	6	0.0	$472.80	$472.80	$492.50	$164.17	0.0	$52.53	$492.50	0.0	$39.40	$91,486.80							Receita Bruta de Vendas	$2,990,648.00					De 180.000,01 a 360.000,00	5.97%	0.00%	0.00%	0.86%	0.00%	2.75%	1.86%
	Motorista	$1,247.00	2	0.0	$199.52	$199.52	$207.83	$69.28	0.0	$22.17	$207.83	0.0	$16.63	$28,955.34							Deduções da Receita Bruta (SN)	338,438.07					De 360.000,01 a 540.000,00	7.34%	0.27%	0.31%	0.95%	0.23%	2.75%	2.33%
	Serviços Gerais	$710.00	2	0.0	$113.60	$113.60	$118.33	$39.44	0.0	$12.62	$118.33	0.0	$9.47	$1,831.80							Receita Líquida de vendas	2,652,209.93					De 540.000,01 a 720.000,00	8.04%	0.35%	0.35%	1.04%	0.25%	2.99%	2.56%
	Aux.Administrativo	$1,009.00	5	0.0	$403.60	$403.60	$420.42	$140.14	0.0	$44.84	$420.42	0.0	$33.63	$6,508.05							CMV	-558,330.00					De 720.000,01 a 900.000,00	8.10%	0.35%	0.35%	1.05%	0.25%	3.02%	2.58%
	Vendedor	$1,815.00	10	0.0	$1,633.50	$1,452.00	$1,512.50	$504.17	0.0	$161.33	$1,512.50	0.0	$121.00	$257,548.50							Lucro Bruto	2,093,879.93					De 900.000,01 a 1.080.000,00	8.78%	0.38%	0.38%	1.15%	0.27%	3.28%	2.82%
																					Despesas com Vendas	-10,250.00	PDD + Brindes				De 1.080.000,01 a 1.260.000,00	8.86%	0.39%	0.39%	1.16%	0.28%	3.30%	2.84%
																					Despesas com Pessoal	-544,282.91	Refeições+Sal				De 1.260.000,01 a 1.440.000,00	8.95%	0.39%	0.39%	1.17%	0.28%	3.35%	2.87%
	TOTAL	$40,617.00		0.0	$3,658.80	$3,249.36	$3,384.75	$1,128.25	0.0	$361.04	$3,384.75	0.0	$270.78	$396,131.91							Despesas Administrativas	-113,600.00	Desp Adm+Deprec				De 1.440.000,01 a 1.620.000,00	9.53%	0.42%	0.42%	1.25%	0.30%	3.57%	3.07%
																					Lucros Antes das Rec./Desp.Financeiras	1,425,747.02					De 1.620.000,01 a 1.800.000,00	9.62%	0.42%	0.42%	1.26%	0.30%	3.62%	3.10%
	Pró-Labore:																				Receitas Financeiras	0.00					De 1.800.000,01 a 1.980.000,00	10.45%	0.46%	0.46%	1.38%	0.33%	3.94%	3.38%
	Sócio 1	$6,000.00	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	$72,000.00							Despesas Financeiras	0.00					De 1.980.000,01 a 2.160.000,00	10.54%	0.46%	0.46%	1.39%	0.33%	3.99%	3.41%
	Sócio 2	$6,000.00	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	$72,000.00							Lucro Líquido do Período	1,425,747.02					De 2.160.000,01 a 2.340.000,00	10.63%	0.47%	0.47%	1.40%	0.33%	4.01%	3.45%
	TOTAL	$12,000.00	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	$144,000.00													De 2.340.000,01 a 2.520.000,00	10.73%	0.47%	0.47%	1.42%	0.34%	4.05%	3.48%
																											De 2.520.000,01 a 2.700.000,00	10.82%	0.48%	0.48%	1.43%	0.34%	4.08%	3.51%
	Cálculos dos Impostos Incidentes Operações Compra e Venda																										De 2.700.000,01 a 2.880.000,00	11.73%	0.52%	0.52%	1.56%	0.37%	4.44%	3.82%
	Compras (MG e SP)										Vendas (MG e GO)										CÁLCULO (DAS)						De 2.880.000,01 a 3.060.000,00	11.82%	0.52%	0.52%	1.57%	0.37%	4.49%	3.85%
	MÊS/ANO	FATURAMENTO	PIS	COFINS	ICMS-OP	MVA	BC ICMS-ST	ICMS-ST	IPI		MÊS/ANO	FATURAMENTO	PIS	COFINS	ICMS	MVA	BC ICMS-ST	ICMS-ST	IPI		Mês/Ano	Faturamento	Em 12 meses ant.	Aliquota	DAS		De 3.060.000,01 a 3.240.000,00	11.92%	0.53%	0.53%	1.58%	0.38%	4.52%	3.88%
	Jan-15	$38,400.00	0.0	0.0	0.0	0.0	0.0	0.0	$3,840.00		Jan-15	$213,157.00	0.0	0.0	$9,713.56	0.0	0.0	0.0	0.0		Jan-15	$213,157.00	$2,557,884.00	10.82%	$23,063.59		De 3.240.000,01 a 3.420.000,00	12.01%	0.53%	0.53%	1.60%	0.38%	4.56%	3.91%
	Feb-15	$39,600.00	0.0	0.0	0.0	0.0	0.0	0.0	$3,960.00		Feb-15	$212,548.00	0.0	0.0	$9,685.81	0.0	0.0	0.0	0.0		Feb-15	$212,548.00	$2,557,884.00	10.82%	$22,997.69		De 3.420.000,01 a 3.600.000,00	12.11%	0.54%	0.54%	1.60%	0.38%	4.60%	3.95%
	Mar-15	$44,600.00	0.0	0.0	0.0	0.0	0.0	0.0	$4,460.00		Mar-15	$313,122.00	0.0	0.0	$14,268.97	0.0	0.0	0.0	0.0		Mar-15	$313,122.00	$2,554,230.00	10.82%	$33,879.80
	Apr-15	$52,600.00	0.0	0.0	0.0	0.0	0.0	0.0	$5,260.00		Apr-15	$121,569.00	0.0	0.0	$5,829.23	0.0	0.0	0.0	0.0		Apr-15	$121,569.00	$2,955,308.00	11.82%	$14,369.46
	May-15	$33,600.00	0.0	0.0	0.0	0.0	0.0	0.0	$3,360.00		May-15	$189,133.00	0.0	0.0	$8,618.79	0.0	0.0	0.0	0.0		May-15	$189,133.00	$2,581,188.00	10.82%	$20,464.19
	Jun-15	$21,000.00	0.0	0.0	0.0	0.0	0.0	0.0	$2,100.00		Jun-15	$258,963.00	0.0	0.0	$11,746.56	0.0	0.0	0.0	0.0		Jun-15	$258,963.00	$2,518,869.60	10.82%	$28,019.80
	Jul-15	$66,400.00	0.0	0.0	0.0	0.0	0.0	0.0	$6,640.00		Jul-15	$329,897.00	0.0	0.0	$15,033.41	0.0	0.0	0.0	0.0		Jul-15	$329,897.00	$2,616,984.00	10.82%	$35,694.86
	Aug-15	$54,900.00	0.0	0.0	0.0	0.0	0.0	0.0	$5,490.00		Aug-15	$415,362.00	0.0	0.0	$19,829.38	0.0	0.0	0.0	0.0		Aug-15	$415,362.00	$2,808,666.86	11.73%	$48,721.96
	Sep-15	$39,900.00	0.0	0.0	0.0	0.0	0.0	0.0	$3,990.00		Sep-15	$362,501.00	0.0	0.0	$17,458.05	0.0	0.0	0.0	0.0		Sep-15	$362,501.00	$3,080,626.50	11.92%	$43,210.12
	Oct-15	$38,900.00	0.0	0.0	0.0	0.0	0.0	0.0	$3,890.00		Oct-15	$122,999.00	0.0	0.0	$5,923.63	0.0	0.0	0.0	0.0		Oct-15	$122,999.00	$3,221,669.33	11.92%	$14,661.48
	Nov-15	$40,500.00	0.0	0.0	0.0	0.0	0.0	0.0	$4,050.00		Nov-15	$215,783.00	0.0	0.0	$10,346.79	0.0	0.0	0.0	0.0		Nov-15	$215,783.00	$3,047,101.20	11.82%	$25,505.55
	Dec-15	$19,900.00	0.0	0.0	0.0	0.0	0.0	0.0	$1,990.00		Dec-15	$235,614.00	0.0	0.0	$11,297.69	0.0	0.0	0.0	0.0		Dec-15	$235,614.00	$3,005,491.64	11.82%	$27,849.57
	TOTAL	$490,300.00	0.0	0.0	0.0	0.0	0.0	0.0	$49,030.00		TOTAL	$2,990,648.00	0.0	0.0	$139,751.89	0.0	0.0	0.0	0.0		Total:	$2,990,648.00	$33,505,903.13		$338,438.07
	
	CMV	127.000 + (490.300 + 49.030)- 108.000
	CMV	$558,330.00
	RCM	2.990.648,00 - 558.330,00
	RCM	$2,432,318.00
Paulo Ferraz:
IPI Não Recuperável
Respostas
		Respostas:
	
		1) Qual o valor do ICMS/ST passível de restituição?
		Vl. pago antecipadamente na compra, não podendo creditar no LR e LP						$26,731.06
	
		2) O valor do CMV pelo Lucro Real, pelo Lucro Presumido e Pelo Simples Nacional, respectivamente ?
		LR:	$427,410.19	LP:	$472,762.94	SN:	$558,330.00
3) Qual o valor do IRPJ e da CSLL a pagar pelo Lucro Real?
		IRPJ:	$171,683.20	CSLL:	$99,797.52
	
		4) O valor do IRPJ e da CSLL a pagar pelo Lucro Presumido?
		IRPJ:	$35,887.78	CSLL:	$32,299.00
	
		5) O valor a pagar de PIS e de COFINS no Lucro Real?
		PIS:	$41,255.74	COFINS:	$190,026.45
	
		6) O valor de PIS e COFINS a pagar no Lucro Presumido?
		PIS:	$19,439.21	COFINS:	$89,719.44
	
		7) O Resultado Líquido pelo Lucro Real?
		$848,847.97
	
		8) O Resultado Líquido pelo Lucro Presumido?
		$1,174,265.46
	
		9) O valor do PAT?
		374.32
	
		10)Qual o saldo dos Prejuízos Fiscais e da Base de Cálculo Negativa da
		Contribuição Social após a apuração do resultado em 31/12/2013, na parte B
		do livro LALUR, respectivamente?
		Saldo Prejuízos Fiscais a Compensar					$5,558,553.39
		Saldo Base de Cálculo Negativa da CSLL a Compensar					0.0
EXERCÍCIO 3 - CÁLCULOS LP
	FUNCIONÁRIO	SALÁRIO	Nº DEPEND.	INSS	IRRF	FGTS	PROV.FÉRIAS	1/3 FÉRIAS	INSS S/FÉRIAS	FGTS S/FÉRIAS	13º SALÁRIO	INSS S/13º	FGTS S/13º	TOTAL
	Funcionário 1	$4,752.00	2	$1,321.06	0.0	$380.16	$396.00	$132.00	$146.78	$42.24	$396.00	$110.09	$31.68	$92,496.10
	Funcionário 2	$1,925.51	3	$535.29	0.0	$154.04	$160.46	$53.49	$59.48	$17.12	$160.46	$44.61	$12.84	$37,479.41
	Funcionário 3	$1,747.00	2	$485.67	0.0	$139.76	$145.58	$48.53	$53.96	$15.53	$145.58	$40.47	$11.65	$34,004.77
	Funcionário 4	$3,259.50	3	$906.14	0.0	$260.76	$271.63	$90.54	$100.68	$28.97	$271.63	$75.51	$21.73	$63,445.08
	Funcionário 5	$2,259.66	3	$628.19	0.0	$180.77	$188.30	$62.77	$69.80	$20.09	$188.30	$52.35	$15.06	$43,983.53
	Funcionário 6	$1,189.55	1	$330.69	0.0	$95.16	$99.13	$33.04	$36.74	$10.57	$99.13	$27.56	$7.93	$23,154.19
	Funcionário 7	$747.00	1	$207.67	0.0	$59.76	$62.25	$20.75	$23.07	$6.64	$62.25	$17.31	$4.98	$14,540.11
	Funcionário 8	$3,127.55	2	$869.46	0.0	$250.20	$260.63	$86.88	$96.61	$27.80	$260.63	$72.45	$20.85	$60,876.72
	TOTAL	$19,007.77		$5,284.16	0.0	$1,520.62	$1,583.98	$527.99	$587.13	$168.96	$1,583.98	$440.35	$126.72	$369,979.91
	
	Vendas							Compras
	MÊS/ANO	FATURAMENTO	PIS	COFINS	ICMS			MÊS/ANO	FATURAMENTO	PIS	COFINS	ICMS
	Jan-11	$57,425.66	$373.27	$1,722.77	$10,336.62			Jan-11	$21,821.75	0.0	0.0	$2,618.61
	Feb-11	$42,258.63	$274.68	$1,267.76	$7,606.55			Feb-11	$16,058.28	0.0	0.0	$1,926.99
	Mar-11	$47,983.25	$311.89	$1,439.50	$8,636.99			Mar-11	$18,233.64	0.0	0.0	$2,188.04
	Apr-11	$44,655.31	$290.26	$1,339.66	$8,037.96			Apr-11	$16,969.02	0.0	0.0	$2,036.28
	May-11	$39,895.21	$259.32	$1,196.86	$7,181.14			May-11	$15,160.18	0.0	0.0	$1,819.22
	Jun-11	$55,658.99	$361.78	$1,669.77	$10,018.62			Jun-11	$21,150.42	0.0	0.0	$2,538.05
	Jul-11	$48,978.65	$318.36	$1,469.36	$8,816.16			Jul-11	$18,611.89	0.0	0.0	$2,233.43
	Aug-11	$45,897.69	$298.33	$1,376.93	$8,261.58			Aug-11	$17,441.12	0.0	0.0	$2,092.93
	Sep-11	$51,895.65	$337.32	$1,556.87	$9,341.22			Sep-11	$19,720.35	0.0	0.0	$2,366.44
	Oct-11	$52,732.65	$342.76	$1,581.98	$9,491.88			Oct-11	$20,038.41	0.0	0.0	$2,404.61
	Nov-11	$42,369.12	$275.40	$1,271.07	$7,626.44			Nov-11	$16,100.27	0.0	0.0	$1,932.03
	Dec-11	$66,593.79	$432.86	$1,997.81	$11,986.88			Dec-11	$25,305.64	0.0	0.0	$3,036.68
	TOTAL	$596,344.60	$3,876.24	$17,890.34	$107,342.03			TOTAL	$226,610.95	0.0	0.0	$27,193.31
	
	
	Vr.Serviços	$7,500.00
							CMV	24.000+(226.610,95-27.193,31)-26.000
	Retenções	%	Valores				CMV	$197,417.63
	IRPJ	4.80%	$360.00
	CSLL	1.00%	$75.00
	PIS	0.65%	$48.75					Cálculo do Lucro Presumido
	COFINS	3.00%	$225.00					MÊS/ANO	FATURAMENTO	LP	CSLL	IRPJ
								Jan-11	$57,425.66
	TOTAL	9.45%	$708.75					Feb-11	$42,258.63
								Mar-11	$47,983.25	$147,667.54	$1,594.81	$1,772.01
	A prestação tem valor maior que R$ 5.000,00, e os serviços se enquadram na obrigatoriedade de retenção							Apr-11	$44,655.31
								May-11	$39,895.21
								Jun-11	$55,658.99	$140,209.51	$1,514.26	$1,682.51
								Jul-11	$48,978.65
								Aug-11	$45,897.69
								Sep-11	$51,895.65	$146,771.99	$1,585.14	$1,761.26
								Oct-11	$52,732.65
								Nov-11	$42,369.12
								Dec-11	$66,593.79	$161,695.56	$1,764.31	$1,970.35
								TOTAL	$596,344.60	$596,344.60	$6,458.52	$7,186.14
EXERCÍCIO 4
	Milho e Sorgo de Grão	0%
	Óleo de girassol	0%
	Melaços de Cana	5%
	Óleos para isolamento elétrico	8%
	Produtos de Maquilagem para os lábios	22%
	Copolímeros de propileno	5%
	Peles de ovinos	10%
	Madeira compensada de bambu	5%
	Papel carbono e semelhantes	15%
	Encerados e toldos de fibras sintéticas	5%
	Guarda-sóis de jardins e artigos semelhantes	5%
	Tijolos sílico-aluminosos	8%
	Diamantes	12%
	Esponjas, esfregões e luvas	10%
	Maçaricos de uso manual	5%
	Veículos para se deslocar sobre a neve	45%
	Armações de plástico para óculos	5%
	Pistolas de sinalização	30%
	Móveis de madeira para escritório	5%