Lucro Presumido – Esclarecimentos da Receita

Lucro Presumido – Esclarecimentos da Receita

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Através das seguintes soluções de consulta, a RFB esclareceu os contribuintes sobre a tributação do Lucro Presumido:

Obra de Construção e Perfuração – Base Tributável – Solução de Consulta Cosit 129/2016

Somente em relação às receitas decorrentes da contratação por empreitada de construção civil na modalidade total, com fornecimento, pelo empreiteiro, de todos os materiais indispensáveis à consecução da atividade contratada, sendo tais materiais incorporados à obra, poderá ser utilizado o percentual de 8% (oito por cento) sobre a receita bruta auferida na determinação da base de cálculo do IRPJ, e 12% (doze por cento) para a CSLL.

Não serão considerados como materiais incorporados à obra, os instrumentos de trabalho utilizados e os materiais consumidos na execução da obra.

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No caso de atividades diversificadas, as receitas devem ser segregadas.

Atividades Gráficas – Percentual de Presunção – Solução de Consulta Disit/SRRF 4.028/2016

As receitas decorrentes do exercício da atividade de impressão gráfica, por encomenda de terceiros, sujeitam-se ao percentual de 8% (oito por cento), para fins de determinação da base de cálculo do IRPJ e 12% (doze por cento) para a CSLL.

Estes percentuais não se aplicam na hipótese de que trata o art. 5º, inciso V, combinado com o art. 7º, inciso II, doDecreto 7.212/2010, caso em que o percentual para apuração da base de cálculo do  será de 32% (trinta e dois por cento), tanto para o IRPJ quanto para a CSLL.

Fonte: Guia tributário
Data: 21 de setembro de 2016
Acesso: 23 de setembro de 2016

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