Planejamento tributário: estudo realizado em uma empresa que atua no ramo de comércio atacadista de cereais e leguminosas

Abstract

Tax planning is a strategy used with the aim of minimizing an entity's tax burden, complying with current laws, and identifying the tax regime that entails the least burden on a company. The present work aims to present a comparative study on the best form of taxation between Simples Nacional and Lucro Presumido, for a trade in cereals and legumes. With the collection of information, the study methodology was developed based on quantitative data, regarding technical procedures, it was possible to analyze the data taken from the financial statements and reports provided by accounting, with the help of articles, books and laws, with the main objective explore the forms of taxation chosen to be addressed in the work. With this, based on the company's revenue for the calendar year 2022, it was possible to apply the appropriate rates in Annex I of Simples Nacional and Presumed Profit. At the end of the calculations and analyses, it was found that the least onerous taxation regime for the entity is Simples Nacional, paying a total of R$ 63,197.79 in taxes, including IRPJ, CSLL, PIS, COFINS, INSS and ICMS. It was also found that if the company opted for Presumed Profit it would pay R$71,598.80