correcao trabalho 2 5pontos

Esta é uma pré-visualização de arquivo. Entre para ver o arquivo original

TP COMPETENCIA
	Ano	Mês	Faturamento mês	Trimestre	Faturamento por trimestre	Índices de presunção para IRPJ	Índices de presunção para CSLL	Lucro Presumido para IRPJ	Lucro Presumido para CSLL
	Comércio	Indústria	Serviços	Receita Total	Comércio	Indústria	Serviços	Comércio	Indústria	Serviços	Comércio	Indústria	Serviços	Comércio	Indústria	Serviços	Receita Financeira	Lucro Presumido + tributado	Comércio	Indústria	Serviços	Receita Financeira	Lucro Presumido + tributado
	2011	1	R$ 50,000.00	R$ 100,000.00	R$ 20,000.00	R$ 170,000.00	32%	32%
	2	R$ 52,500.00	R$ 105,000.00	R$ 21,000.00	R$ 178,500.00	32%	32%
	3	R$ 55,125.00	R$ 200,000.00	R$ 22,050.00	R$ 277,175.00	32%	32%
	4	R$ 57,881.25	R$ 210,000.00	R$ 23,152.50	R$ 291,033.75	32%	32%
	5	R$ 60,775.31	R$ 220,500.00	R$ 24,310.13	R$ 305,585.44	32%	32%
	6	R$ 63,814.08	R$ 231,525.00	R$ 25,525.63	R$ 320,864.71	32%	32%
	7	R$ 67,004.78	R$ 243,101.25	R$ 26,801.91	R$ 336,907.94	32%	32%
	8	R$ 70,355.02	R$ 255,256.31	R$ 28,142.01	R$ 353,753.34	32%	32%
	9	R$ 73,872.77	R$ 268,019.13	R$ 29,549.11	R$ 371,441.01	32%	32%
	10	R$ 77,566.41	R$ 281,420.08	R$ 31,026.56	R$ 390,013.06	32%	32%
	11	R$ 81,444.73	R$ 295,491.09	R$ 32,577.89	R$ 409,513.71	32%	32%
	12	0.0	R$ 20,000.00	0.0	R$ 20,000.00	32%	32%
	2015	1	R$ 20,000.00	R$ 279,191.37	R$ 21,000.00	R$ 320,191.37	Primeiro	R$ 63,680.00	R$ 424,791.37	R$ 66,864.00	8%	8%	32%	12%	12%	32%	R$ 5,094.40	R$ 33,983.31	R$ 21,396.48	R$ 11,700.00	R$ 72,174.19	R$ 7,641.60	R$ 50,974.96	R$ 21,396.48	R$ 11,700.00	R$ 91,713.04
	2	R$ 21,000.00	R$ 70,000.00	R$ 22,050.00	R$ 113,050.00
	3	R$ 22,680.00	R$ 75,600.00	R$ 23,814.00	R$ 122,094.00
	4	R$ 24,494.40	R$ 81,648.00	R$ 25,719.12	R$ 131,861.52	Segundo	R$ 79,518.62	R$ 265,062.07	R$ 83,494.55	8%	8%	32%	12%	12%	32%	R$ 6,361.49	R$ 21,204.97	R$ 26,718.26	R$ 11,700.00	R$ 65,984.71	R$ 9,542.23	R$ 31,807.45	R$ 26,718.26	R$ 11,700.00	R$ 79,767.94
	5	R$ 26,453.95	R$ 88,179.84	R$ 27,776.65	R$ 142,410.44
	6	R$ 28,570.27	R$ 95,234.23	R$ 29,998.78	R$ 153,803.28
	7	R$ 30,855.89	R$ 102,852.97	R$ 32,398.68	R$ 166,107.54	Terceiro	R$ 100,170.56	R$ 333,901.87	R$ 105,179.09	8%	8%	32%	12%	12%	32%	R$ 8,013.64	R$ 26,712.15	R$ 33,657.31	R$ 11,700.00	R$ 80,083.10	R$ 12,020.47	R$ 40,068.22	R$ 33,657.31	R$ 11,700.00	R$ 97,446.00
	8	R$ 33,324.36	R$ 111,081.20	R$ 34,990.58	R$ 179,396.14
	9	R$ 35,990.31	R$ 119,967.70	R$ 37,789.83	R$ 193,747.83
	10	R$ 35,270.50	R$ 117,568.34	R$ 37,034.03	R$ 189,872.88	Quarto	R$ 37,270.50	R$ 858,195.39	R$ 37,034.03	8%	8%	32%	12%	12%	32%	R$ 2,981.64	R$ 68,655.63	R$ 11,850.89	R$ 11,700.00	R$ 95,188.16	R$ 4,472.46	R$ 102,983.45	R$ 11,850.89	R$ 11,700.00	R$ 131,006.80
	11	0.0	R$ 720,627.05	0.0	R$ 720,627.05
	12	R$ 2,000.00	R$ 20,000.00	0.0	R$ 22,000.00
	R$ 2,455,162.04
	Trimestre	IRPJ	Base adicional IR	Adicional IR	Total IRPJ	Total CSLL
	Valor Receita financeira mês	R$ 3,900.00	Primeiro	R$ 10,826.13	R$ 12,174.19	R$ 1,217.42	R$ 12,043.55	R$ 8,254.17
	Segundo	R$ 9,897.71	R$ 5,984.71	R$ 598.47	R$ 10,496.18	R$ 7,179.11
	Terceiro	R$ 12,012.47	R$ 20,083.10	R$ 2,008.31	R$ 14,020.78	R$ 8,770.14
	Quarto	R$ 14,278.22	R$ 35,188.16	R$ 3,518.82	R$ 17,797.04	R$ 11,790.61
	Carga com IRPJ/CSLL	R$ 90,351.58
	Carga efetiva	3.68%
TB Caixa
	Ano	Mês	Faturamento mês	Trimestre	Faturamento por trimestre	Índices de presunção para IRPJ	Índices de presunção para CSLL	Lucro Presumido para IRPJ	Lucro Presumido para CSLL
	Comércio	Indústria	Serviços	Receita Total	Comércio	Indústria	Serviços	Comércio	Indústria	Serviços	Comércio	Indústria	Serviços	Comércio	Indústria	Serviços	Receita Financeira	Lucro Presumido + tributado	Comércio	Indústria	Serviços	Receita Financeira	Lucro Presumido + tributado
	2011	1	R$ 50,000.00	R$ 100,000.00	R$ 20,000.00	R$ 170,000.00	32%	32%
	2	R$ 52,500.00	R$ 105,000.00	R$ 21,000.00	R$ 178,500.00	32%	32%
	3	R$ 55,125.00	R$ 200,000.00	R$ 22,050.00	R$ 277,175.00	32%	32%
	4	R$ 57,881.25	R$ 210,000.00	R$ 23,152.50	R$ 291,033.75	32%	32%
	5	R$ 60,775.31	R$ 220,500.00	R$ 24,310.13	R$ 305,585.44	32%	32%
	6	R$ 63,814.08	R$ 231,525.00	R$ 25,525.63	R$ 320,864.71	32%	32%
	7	R$ 67,004.78	R$ 243,101.25	R$ 26,801.91	R$ 336,907.94	32%	32%
	8	R$ 70,355.02	R$ 255,256.31	R$ 28,142.01	R$ 353,753.34	32%	32%
	9	R$ 73,872.77	R$ 268,019.13	R$ 29,549.11	R$ 371,441.01	32%	32%
	10	R$ 77,566.41	R$ 281,420.08	R$ 31,026.56	R$ 390,013.06	32%	32%
	11	R$ 81,444.73	R$ 295,491.09	R$ 32,577.89	R$ 409,513.71	32%	32%
	12	0.0	R$ 20,000.00	0.0	R$ 20,000.00	32%	32%
	2015	1	R$ 89,000.00	R$ 20,000.00	R$ 20,000.00	R$ 129,000.00	Primeiro	R$ 262,450.00	R$ 63,680.00	R$ 41,000.00	8%	8%	32%	12%	12%	32%	R$ 20,996.00	R$ 5,094.40	R$ 13,120.00	R$ 11,700.00	R$ 50,910.40	R$ 31,494.00	R$ 7,641.60	R$ 13,120.00	R$ 11,700.00	R$ 63,955.60
	2	R$ 93,450.00	R$ 21,000.00	R$ 21,000.00	R$ 135,450.00
	3	R$ 80,000.00	R$ 22,680.00	0.0	R$ 102,680.00
	4	R$ 86,400.00	R$ 24,494.40	R$ 20,000.00	R$ 130,894.40	Segundo	R$ 280,488.96	R$ 79,518.62	R$ 168,928.00	8%	8%	32%	12%	12%	32%	R$ 22,439.12	R$ 6,361.49	R$ 54,056.96	R$ 11,700.00	R$ 94,557.57	R$ 33,658.68	R$ 9,542.23	R$ 54,056.96	R$ 11,700.00	R$ 108,957.87
	5	R$ 93,312.00	R$ 26,453.95	R$ 71,600.00	R$ 191,365.95
	6	R$ 100,776.96	R$ 28,570.27	R$ 77,328.00	R$ 206,675.23
	7	R$ 108,839.12	R$ 230,855.89	R$ 133,514.24	R$ 473,209.25	Terceiro	R$ 353,335.31	R$ 749,450.56	R$ 1,019,440.63	8%	8%	32%	12%	12%	32%	R$ 28,266.82	R$ 59,956.04	R$ 326,221.00	R$ 11,700.00	R$ 426,143.87	R$ 42,400.24	R$ 89,934.07	R$ 326,221.00	R$ 11,700.00	R$ 470,255.31
	8	R$ 117,546.25	R$ 249,324.36	R$ 344,195.38	R$ 711,065.99
	9	R$ 126,949.95	R$ 269,270.31	R$ 541,731.01	R$ 937,951.27
	10	R$ 24,410.95	R$ 263,884.90	R$ 30,896.39	R$ 319,192.24	Quarto	R$ 66,410.95	R$ 363,884.90	R$ 30,896.39	8%	8%	32%	12%	12%	32%	R$ 5,312.88	R$ 29,110.79	R$ 9,886.84	R$ 11,700.00	R$ 56,010.51	R$ 7,969.31	R$ 43,666.19	R$ 9,886.84	R$ 11,700.00	R$ 73,222.35
	11	R$ 40,000.00	R$ 80,000.00	0.0	R$ 120,000.00
	12	R$ 2,000.00	R$ 20,000.00	0.0	R$ 22,000.00
	R$ 3,479,484.32
	Trimestre	IRPJ	Base adicional IR	Adicional IR	Total IRPJ	Total CSLL
	Valor Receita financeira mês	R$ 3,900.00	Primeiro	R$ 7,636.56	0.0	0.0	R$ 7,636.56	R$ 5,756.00
	Segundo	R$ 14,183.63	R$ 34,557.57	R$ 3,455.76	R$ 17,639.39	R$ 9,806.21
	Terceiro	R$ 63,921.58	R$ 366,143.87	R$ 36,614.39	R$ 100,535.97	R$ 42,322.98
	Quarto	R$ 8,401.58	0.0	0.0	R$ 8,401.58	R$ 6,590.01
	Carga com IRPJ/CSLL	R$ 198,688.70
	Carga efetiva	5.71%
TB 9
	9
	A opção por competência é menoss onerosa. Veja	Caixa	R$ 198,688.70
	Competencia	R$ 90,351.58
	b)	Sim, a empresa faturou menos de 78 milhoes
TB 10 
	Descrição	Alíquota	Competência	Caixa
	Faturamento do ano de 2015	-	R$ 2,455,162.04	R$ 3,479,484.32
	Pis	0.65%	R$ 15,958.55	R$ 22,616.65
	Cofins	3%	R$ 73,654.86	R$ 104,384.53
	Total carga PIS/COFINS	-	R$ 89,613.41	R$ 127,001.18
	% carga sobre Receita	-	3.65%	3.65%
TP11
	Presumido	Descrição	Competência	Caixa
	Lucro Presumido do período para IRPJ	R$ 313,430.16	R$ 627,622.35
	( - ) IRPJ	R$ 54,357.54	R$ 134,213.50
	(- )CSLL	R$ 35,994.04	R$ 64,475.20
	( - )PIS	R$ 15,958.55	R$ 22,616.65
	( - )Cofins	R$ 73,654.86	R$ 104,384.53
	( = )Lucro a distribuir	R$ 133,465.17	R$ 301,932.48
	Simples Nacional	Descrição	Competência	Caixa
	Lucro Presumido do período para IRPJ	R$ 313,430.16	R$ 627,622.35
	( - ) DAS	R$ 293,598.71	R$ 449,426.21
	( = ) Lucro a distribuir	R$ 19,831.46	R$ 178,196.14
TP12
	Descrição	Valores
	Valor total dos serviços prestados por competência no ano	R$ 292,571.67
	Alíquota devida	2%
	ISSQN a pagar ano 2012	R$ 5,851.43
TB13
	não há, suspensos
TB14
	Descrição	Comerciais	Industriais
	Vendas industrias no ano	R$ 752,780.28	R$ 112,255.87
	Alíquota ICMS RET	18.00%	18%
	icms	R$ 135,500.45	R$ 20,206.06
	Valor ICMS pago no ano	R$ 155,706.51
TB15
	Ano	Mês	Faturamento	INSS Receita Bruta	Folha de pgto	INSS devido	Valor INSS compensado	INSS CPP	INSS 1% mais CPP
	Comércio	%	Indústria	%	Serviços	%	Receita Total
	2011	1	R$ 50,000.00	R$ 100,000.00	R$ 20,000.00	R$ 170,000.00
	2	R$ 52,500.00	R$ 105,000.00	R$ 21,000.00	R$ 178,500.00
	3	R$ 55,125.00
R$ 200,000.00	R$ 22,050.00	R$ 277,175.00
	4	R$ 57,881.25	R$ 210,000.00	R$ 23,152.50	R$ 291,033.75
	5	R$ 60,775.31	R$ 220,500.00	R$ 24,310.13	R$ 305,585.44
	6	R$ 63,814.08	R$ 231,525.00	R$ 25,525.63	R$ 320,864.71
	7	R$ 67,004.78	R$ 243,101.25	R$ 26,801.91	R$ 336,907.94
	8	R$ 70,355.02	R$ 255,256.31	R$ 28,142.01	R$ 353,753.34
	9	R$ 73,872.77	R$ 268,019.13	R$ 29,549.11	R$ 371,441.01
	10	R$ 77,566.41	R$ 281,420.08	R$ 31,026.56	R$ 390,013.05
	11	R$ 81,444.73	R$ 295,491.09	R$ 32,577.89	R$ 409,513.71
	12	0	R$ 20,000.00	0	R$ 20,000.00
	2015	1	R$ 20,000.00	6.25%	R$ 279,191.37	87.20%	R$ 21,000.00	6.56%	R$ 320,191.37	R$ 2,791.91	R$ 93,000.00	R$ 18,600.00	R$ 16,218.30	R$ 2,381.70	R$ 5,173.61
	2	R$ 21,000.00	18.58%	R$ 70,000.00	61.92%	R$ 22,050.00	19.50%	R$ 113,050.00	R$ 700.00	R$ 93,000.00	R$ 18,600.00	R$ 11,517.03	R$ 7,082.97	R$ 7,782.97
	3	R$ 22,680.00	18.58%	R$ 75,600.00	61.92%	R$ 23,814.00	19.50%	R$ 122,094.00	R$ 756.00	R$ 93,000.00	R$ 18,600.00	R$ 11,517.03	R$ 7,082.97	R$ 7,838.97
	4	R$ 24,494.40	18.58%	R$ 81,648.00	61.92%	R$ 25,719.12	19.50%	R$ 131,861.52	R$ 816.48	R$ 93,000.00	R$ 18,600.00	R$ 11,517.03	R$ 7,082.97	R$ 7,899.45
	5	R$ 26,453.95	18.58%	R$ 88,179.84	61.92%	R$ 27,776.65	19.50%	R$ 142,410.44	R$ 881.80	R$ 93,000.00	R$ 18,600.00	R$ 11,517.03	R$ 7,082.97	R$ 7,964.77
	6	R$ 28,570.27	18.58%	R$ 95,234.23	61.92%	R$ 29,998.78	19.50%	R$ 153,803.28	R$ 952.34	R$ 93,000.00	R$ 18,600.00	R$ 11,517.03	R$ 7,082.97	R$ 8,035.31
	7	R$ 30,855.89	18.58%	R$ 102,852.97	61.92%	R$ 32,398.68	19.50%	R$ 166,107.54	R$ 1,028.53	R$ 93,000.00	R$ 18,600.00	R$ 11,517.03	R$ 7,082.97	R$ 8,111.50
	8	R$ 33,324.36	18.58%	R$ 111,081.20	61.92%	R$ 34,990.58	19.50%	R$ 179,396.14	R$ 1,110.81	R$ 93,000.00	R$ 18,600.00	R$ 11,517.03	R$ 7,082.97	R$ 8,193.78
	9	R$ 35,990.31	18.58%	R$ 119,967.70	61.92%	R$ 37,789.83	19.50%	R$ 193,747.83	R$ 1,199.68	R$ 93,000.00	R$ 18,600.00	R$ 11,517.03	R$ 7,082.97	R$ 8,282.65
	10	R$ 35,270.50	18.58%	R$ 117,568.34	61.92%	R$ 37,034.03	19.50%	R$ 189,872.88	R$ 1,175.68	R$ 93,000.00	R$ 18,600.00	R$ 11,517.03	R$ 7,082.97	R$ 8,258.66
	11	0.0	0.00%	R$ 720,627.05	100.00%	0.0	0.00%	R$ 720,627.05	R$ 18,015.68	R$ 93,000.00	R$ 18,600.00	R$ 18,600.00	0.0	R$ 18,015.68
	12	R$ 2,000.00	9.09%	R$ 20,000.00	90.91%	0.0	0.00%	R$ 22,000.00	R$ 500.00	R$ 93,000.00	R$ 18,600.00	R$ 16,909.09	R$ 1,690.91	R$ 2,190.91
	13	R$ 278,639.68	9.99%	R$ 2,197,860.25	78.80%	R$ 312,571.67	11.21%	R$ 2,789,071.60	0.0	R$ 93,000.00	R$ 18,600.00	R$ 14,657.28	R$ 3,942.72	R$ 3,942.72
	Total	R$ 101,690.99
	R$ 2,455,162.04	Carga efetiva	3.65%
TB16
	Descrição	Competência	Caixa
	IRPJ	R$ 54,357.54	R$ 134,213.50
	CSLL	R$ 35,994.04	R$ 64,475.20
	PIS	R$ 15,958.55	R$ 22,616.65
	COFINS	R$ 73,654.86	R$ 104,384.53
	ISSQN	R$ 5,851.43	R$ 5,851.43
	IPI	0	0
	ICMS	R$ 155,706.51	R$ 155,706.51
	INSS	R$ 101,690.99	R$ 101,690.99
	Total	R$ 443,213.93	R$ 588,938.81
	% efetivo presumido	18.05%	16.93%
	% efetivo no Simples	11.96%	12.92%
	18
	18	100%	2.50