Finance

Calculation of tax and Expenses

It is collected by companies from almost all service segments. Its collection rate is 2% to 5%, which varies according to the competent municipality. ISS is charged to legal entities and also to self-employed professionals.

Urban Property and Territorial Property Tax

Just as the IPVA is calculated on the company’s vehicle fleet, the IPTU is levied on properties of any kind that are owned by the legal entity. Several factors are considered to estimate its selling price, which is multiplied by the rate established by the municipality.

Existing tax regimes

Now that we have presented the main taxes to be paid, it is necessary to know the applicable taxation models for each type of business. Knowing this aspect is very relevant to know which model best fits your needs. The state tax calculator happens to be of the best use for the same.

Simple national

It is the most interesting option for most companies that earn up to R $ 4.8 million annually. This model was created to encourage small and medium entrepreneurs, generating a guide that unifies all taxes on corporate entities, facilitating its collection. In addition, the rates charged are lower. Even though it is a very advantageous modality, some projects cannot fit into Simples. Are they:

  • Companies with annual sales exceeding R $ 4.8 million.
  • Companies with one or more partners with a participation of more than 10% in another project classified under Real Profit or Presumed Profit. In addition, the sum of collections cannot exceed R $ 4.8 million.
  • Companies that have debts with the INSS or Ministry of Finance.
  • Companies that have branches or representatives based outside of Brazil.
  • Banks, credit managers, finance companies, corporations (S/A), non-governmental organizations (NGOs).
  • Companies that are the result of a spin-off or any other type of breakup of another company that occurred in the last 5 years.

Presumed profit

It is a tax modality aimed at businesses with annual gross revenue of up to R $ 78 million. As its name suggests, the profit margin for calculating tax is estimated. For the calculation of IRPJ and CSLL, a pre-defined table is used, the rate of which varies according to the type of activity carried out by the enterprise, which can vary between 1.6% and 32% of its revenue. Legal entities with a profit above the presumption margin are the most suitable to adopt this tax regime.

Real profit

It is a model that can be used by any organization, unlike the others, which have certain limitations. However, it is more advantageous for large businesses, in view of its complexity. There are enterprises that are required by law to work with this regime, such as investment banking, leasing and financing companies.

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