Trabalho de Conclusão de Curso de Graduação
Lucro presumido x Simples Nacional: um estudo de caso na atividade de prestação de serviços médicos
Fecha
2015-07-03Autor
Fusieger, Guilherme
Gepiak, Samuel Etges
Institución
Resumen
Considering the current competitiveness on the market, tributary planning becomes a significant tool when it comes to companies monetary savings, and the approach between companies and their accountants is indispensable. This study sought to identify the most suitable tributary option for two companies providing medical services, according to Annex VI of the Bare National or the Presumed Profit. To accomplish that, the data was collected with the accountants in charge in the city of Santa Maria (RS) during the first semester of 2015, being the data analyzed qualitatively. For the theoretical framework of this study, the concepts of tributary system, tributary planning, Presumed Profit, Bare National and their respective tributes and taxes contained in both tributary methods were exposed. The results have shown that for the company with higher income, the Presumed Profit proved itself the best option, while for the lower income one, the Bare National proved to be more thrifty. Therefore, as there was no standard for tributary option, managers must to be aware of the variables involved in the tributary calculations – income and payroll - as changing these variables will influence on the tributary method to be chosen.