{"id":89,"date":"2021-02-22T20:53:14","date_gmt":"2021-02-22T23:53:14","guid":{"rendered":"https:\/\/altimuscontabil.com\/blog\/?p=89"},"modified":"2021-02-22T20:53:17","modified_gmt":"2021-02-22T23:53:17","slug":"lucro-presumido-lucro-real","status":"publish","type":"post","link":"https:\/\/altimuscontabil.com\/blog\/lucro-presumido-lucro-real\/","title":{"rendered":"Lucro presumido vs Lucro real: Qual a diferen\u00e7a?"},"content":{"rendered":"\n

Escolher o regime de tributa\u00e7\u00e3o mais adequado para a sua empresa \u00e9 um dos passos mais importantes durante seu planejamento tribut\u00e1rio. A op\u00e7\u00e3o correta pode, inclusive, reduzir bastante os custos com esse tipo de encargo na sua organiza\u00e7\u00e3o. Sendo assim, \u00e9 importante saber quais s\u00e3o as diferen\u00e7as entre\u00a0Lucro\u00a0Presumido e\u00a0Lucro\u00a0Real.<\/p>\n\n\n\n

\"Lucro<\/figure>\n\n\n\n


O que \u00e9 o\u00a0Lucro\u00a0presumido?<\/h2>\n\n\n\n

Lucro presumido \u00e9 uma f\u00f3rmula de tributa\u00e7\u00e3o simplificada para determinar a base de c\u00e1lculo do imposto de renda (Imposto de Renda Pessoa Jur\u00eddica) e da CSLL (Contribui\u00e7\u00e3o Social Sobre o Lucro L\u00edquido). Ela pode ser adotada por empresas que n\u00e3o estiverem obrigadas a adotar o regime do lucro real para o ano-calend\u00e1rio em quest\u00e3o.<\/p>\n\n\n\n

O que \u00e9 lucro real?<\/h2>\n\n\n\n

O lucro real \u00e9 o regime tribut\u00e1rio em que a tributa\u00e7\u00e3o \u00e9 calculada sobre o lucro l\u00edquido do per\u00edodo de apura\u00e7\u00e3o, considerando valores a adicionar ou descontar conforme as compensa\u00e7\u00f5es permitidas pela lei.<\/p>\n\n\n\n

Para a apura\u00e7\u00e3o desse valor, a empresa ter\u00e1 que saber exatamente qual foi o seu lucro auferido para realizar a base de c\u00e1lculo do IRPJ e da CSLL. Dessa forma, os encargos ir\u00e3o diminuir ou aumentar de acordo com a apura\u00e7\u00e3o, sendo que, se forem computados preju\u00edzos durante o ano, a empresa fica dispensada do pagamento.<\/p>\n\n\n\n

No Lucro Presumido o volume e o detalhamento das informa\u00e7\u00f5es s\u00e3o menores, uma vez que o c\u00e1lculo dos tributos \u00e9 de certa forma \u201csimplificado\u201d, n\u00e3o exigindo da empresa controles internos muitos complexos.<\/p>\n\n\n\n

Tal realidade muda completamente no Lucro Real, a contabilidade da empresa deve sempre estar em dia e ainda deve possuir bons sistemas de informa\u00e7\u00e3o para evitar erros na presta\u00e7\u00e3o de conta.<\/p>\n\n\n\n

Dessa forma, uma empresa n\u00e3o pode simplesmente querer optar pelo Lucro Real, ela deve estar pronta para esse perfil tribut\u00e1rio, pois o custo dessa decis\u00e3o se n\u00e3o for bem planejado e executado pode ser maior do que a economia teoricamente gerada.<\/p>\n","protected":false},"excerpt":{"rendered":"

Escolher o regime de tributa\u00e7\u00e3o mais adequado para a sua empresa \u00e9 um dos passos mais importantes durante seu planejamento tribut\u00e1rio. A op\u00e7\u00e3o correta pode, inclusive, reduzir bastante os custos com esse tipo de encargo… Continue Lendo »<\/a><\/p>\n","protected":false},"author":1,"featured_media":93,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-89","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tributario"],"yoast_head":"\nLucro presumido vs Lucro real: Qual a diferen\u00e7a? - Altimus Cont\u00e1bil<\/title>\n<meta name=\"description\" content=\"\u00c9 importante saber quais s\u00e3o as diferen\u00e7as entre Lucro Presumido e Lucro Real para escolher o regime tribut\u00e1rio correto.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/altimuscontabil.com\/blog\/lucro-presumido-lucro-real\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lucro presumido vs Lucro real: Qual a diferen\u00e7a? 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