A importância da escolha do regime para recolhimento do IRPJ e CSLL

A importância da escolha do regime para recolhimento do IRPJ e CSLL

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Os regimes tributários atuais mais usados são o Simples Nacional, o Lucro Presumido e o Lucro Real, e a apuração e recolhimento do IRPJ e CSLL vai ser diferente dependendo de cada regime de apuração adotado.

Os regimes tributários atuais mais usados são o Simples Nacional, o Lucro Presumido e o Lucro Real, e a apuração e recolhimento do IRPJ e CSLL vai ser diferente dependendo de cada regime de apuração adotado.

No Lucro Presumido e no Lucro Real, o recolhimento Imposto de Renda e a CSLL são mais flexíveis do que o Simples Nacional com relação a prazos, pois os prazos para recolhimento do IRPJ e CSLL para uma empresa tributada no Lucro Presumido, é no final de cada trimestre, mas o pagamento destes valores pode ser antecipado e pago mensalmente, no final do trimestre, ou postergado em até 3 cotas após o trimestre da competência apurada, sendo que as cotas não podem ter valor inferior a R$ 1.000,00 cada para que possam ser parceladas.

Importante ressaltar que caso o imposto seja recolhido em cotas, como o pagamento se dará em data posterior a do original vencimento da guia, no caso da segunda e terceira cota, elas estarão acrescidas da taxa Selic, acumulada mensalmente.

Com relação a prescrição de decadência destes impostos, mesmo que seja feito o pagamento antecipado, as datas são contadas pela ocorrência do fato gerador dos impostos, sendo considerado o primeiro dia do exercício seguinte aquele em que o lançamento poderia ser sido efetuado.

Já a tributação pelo Lucro Real dá a possibilidade de o contribuinte apurar anualmente o imposto, devendo recolhe-lo mensalmente por estimativa ou fazer o recolhimento trimestral, onde com base no resultado apurado em cada trimestre se recolherá o IRPJ e CSLL.

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Como cada empresa tem suas próprias características, é sempre interessante estar avaliando a melhor forma de tributação e pagamento dos impostos, quando a legislação possibilita este tipo de escolha. É importante essa análise, pois este tipo de decisão pode influenciar a saúde financeira de empresa positivamente ou negativamente.

Por exemplo caso a empresa não tenha caixa em uma determinada competência para pagamento dos tributos, com a possibilidade do pagamento postergado em cotas ela pode ter uma folga de caixa por estar pagando os impostos posteriormente ao seu vencimento.

Ou em casos de empresas com alta ou baixa lucratividade escolher entre o Lucro Presumido e o Real fará bastante diferença na hora de pagar o IRPJ e a CSLL, pois a tributação do IRPJ e da CSLL pelo Lucro Real por exemplo, é vantajosa para empresas que não tenham, ou tenham uma baixa margem de lucratividade, pois além de ser tributadas com base no Lucro fiscal Real da empresa, ainda existe a possibilidade de uso da compensação pelos prejuízos acumulados.

Já para empresas que não podem optar pelo Simples Nacional e tem alta margem de lucratividade, normalmente torna-se mais interessante escolher o Lucro Presumido, pois no lucro é presumido por percentuais fixados em lei, então se a margem de lucro for superior à prevista em lei a empresa estará com uma vantagem tributária.

Veja que em média 33% do faturamento das empresas é voltado para o pagamento dos tributos, e a carga do IRPJ e CSLL seja no Lucro Presumido ou Real são as mais pesadas. Portanto é muito importante ter como hábito rever esse planejamento para opção de regime tributário do IRPJ e CSLL e a forma de seu pagamento.

Fonte: Portal Contábeis
Data: 26 de julho de 2018
Acesso: 27 de julho de 2018

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