Imposto de renda, lucro real, lucro presumido, lucro arbitrado e simples

Abstract

In this work, like the form of introduction, the concept of income tried to demonstrate, as well as the question of the availability of the income, the moment of his existence for aims of incidence. In the question of the counting of the “ quantum debeatur ” we demonstrate the existent forms of counting for the legal entities, in accordance with the legislation of regency, real, vain profit, arbitrated and single, when to show which the bases of calculation, brackets, additionally, period of counting and obligatoriness, or option of adhesion to one of the regimes. In the regime of the real profit, the necessary agreement was demonstrated being done in the net profit in order that the real taxable profit to be perfected, informing the necessity of such a counting, being effectuated in own so-called book of LALUR. In the real profit, such a counting was still put that the counting of the value of the tax to pay must obey the quarterly period, meantime, it can be familiar for the regime of estimate, payment of the tax monthly, with the meeting of counts to the end of the exercise, with the presentation of the annual swinging. In the vain profit, the base of calculation was demonstrated which and several brackets, in accordance with the activity of the enterprise and the additional thing. In the vain profit, there was put the question of the recognition of the receipts, regimes of box and of competence, as well as the possibility to change of regime of the profit presumed for the real profit. There was put also the question of the obligatoriness of the accountancy and the possibility to only write the cash book up. In the vain profit his obligatoriness was boarded, when it is lacking sufficient elements for counting of the profit for the regime of the real profit, informing that the arbitrated profit is used by the Internal Revenue Service. It was still positioned that the arbitrated profit must be used when all the existent ways of inspection were after exhausted. For counting of his base of calculation, it is necessary to take into account the brutish known income and the brutish income not known. In the Simple one, some questions were put, in the abridged form, of as one perfects the taxable profit of the small businesses and enterprises of small transport, applicable brackets, regimes of competence and his accessory obligations. In the question of the distribution of the profits when several regimes were perfected in, the existent exemption was put, inclusive for the range of the legal entities provided with a domicile in the Country or abroad