Atividade rural : uma comparação entre a tributação na condição de pessoa física e pessoa jurídica

Abstract

Due to how important and complex the tax burden is in Brazil, tax planning for companies is an indispensable aid tool, which lawfully seeks to reduce, postpone or exempt the company's taxes and thereby generate improvement in its processes and consequently their profitability. This work presents a tax analysis between the current forms of taxation for the rural producer called Agroave, the formalization by the legal entity, the study brings the availability of the option by Simples Nacional, Presumed Profit and Real Profit and by the individual is taxed by the tax of individual income. At work, a bibliographical research was first carried out, to be based on concepts and references of great scholars in the accounting area that involve tax planning. In the methodology, the case study was used as a technical procedure, with the objective of descriptive research and quantitative research as an approach to the problem. After carrying out the bibliographic review, calculations and analysis were carried out. Thus, it was concluded that the rural producer is paying his taxes with the most appropriate taxation method, Individual, both in the year 2020 and in 2021, which allows him a tax reduction in relation to other methods of payment of these taxes. In the year 2020, the option to tax by individual resulted in a total of 371.05, for the presumed profit 31,113.44, for the simple national 124,511.21, and for the form for the actual profit 115,554.29. In 2021, the option to tax by individuals resulted in a total of 359.09, for the presumed profit 41,281.93, for the Simples Nacional 173,830.48, and for the form for the actual profit 27,659.49.