Mute
Cleyton Sabino
#### **2. Lucro Presumido** **Percentuais de Presunção:** - Revenda de mercadorias: 8% - Indústria: 8% - Prestação de serviços em geral: 32% - Serviços hospitalares: 32% - Serviços profissionais (exceto médicos): 32% **Cálculo:** ```math Base de Cálculo = Receita Bruta × Percentual de Presunção IRPJ = (BC × 15%) + [(BC - 20.000/mês) × 10%] ``` **Exemplo - Comércio (Receita R$ 1.000.000,00):** ```math BC = 1.000.000 × 8% = R$ 80.000,00 IRPJ = (80.000 × 15%) + [(80.000 - 20.000) × 10%] IRPJ = 12
Follow
49
1
19
kwaikwaikwaikwaikwaikwaikwaikwaikwaikwai kwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwai kwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwai kwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwai kwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwai kwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwai kwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwai kwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwai kwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwai kwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwai kwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwai kwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwai kwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwai kwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwai kwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwai kwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwai kwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwai kwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwai kwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwai kwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwai kwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwai kwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwai kwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwai kwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwai kwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwai kwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwai kwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwai kwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwai kwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwai kwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwaikwai kwaikwaikwaikwaikwaikwaikwaikwaikwaikwai