Lucro real versus lucro presumido: um estudo de caso

Abstract

This work is grounded in a study on information obtained through the tax and accounting reports for the fiscal year of 2011 at Antennas industry located in the Santa Maria. Thus, the aim of this study is through the implementation of tax planning for the 2012 fiscal year, show the optimal tax regime for this industry. To this end, we calculated the taxes from the federal (CSLL, IRPJ, PIS/Pasep and COFINS) considering the presumed profit regime and the regime of taxable income in order to analyze the cost savings for the company. The reduction in cost with payment of taxes is relevant to business continuity for any company, considering that the mismanagement or bad faith in these calculations can lead to an even greater debt if there view assessed the same, thus compromising the organization's activities. The tax planning is the tool used in this case study to try to solve the problem of high tax burden of the industry, along with descriptive, documentary and bibliographic. According to the analys of results we the industry opt for the deemed income in 2012 because it was the regime that had less tax burden if the behavioral expectations of the activities continue the same presented in fiscal year 2011.