{"id":10048,"date":"2024-02-22T09:31:42","date_gmt":"2024-02-22T12:31:42","guid":{"rendered":"https:\/\/taxationmind.com\/?p=10048"},"modified":"2025-01-21T11:23:50","modified_gmt":"2025-01-21T14:23:50","slug":"lucro-real-presumido-simples-diferencas","status":"publish","type":"post","link":"https:\/\/taxationmind.com\/index.php\/2024\/02\/22\/lucro-real-presumido-simples-diferencas\/","title":{"rendered":"Lucro Real X Presumido x Simples Nacional: qual o melhor regime tribut\u00e1rio para 2025?"},"content":{"rendered":"<p>Simples Nacional, Lucro Real ou Presumido.<\/p>\n<p><strong>Qual o melhor regime tribut\u00e1rio para o seu neg\u00f3cio em 2025?<\/strong> A resposta \u00e9: depende! <strong>O prazo se esgota no dia 31\/12 de 2024.<\/strong><\/p>\n<p>Antes de tudo, \u00e9 preciso estabelecer as caracter\u00edsticas da sua empresa e assim definir a op\u00e7\u00e3o ideal.<\/p>\n<p>A op\u00e7\u00e3o por estes regimes afeta o c\u00e1lculo dos seguintes tributos:<\/p>\n<ul>\n<li>IRPJ<\/li>\n<li>CSL<\/li>\n<li>PIS<\/li>\n<li>COFINS<\/li>\n<\/ul>\n<p>Mas, afinal, quais as diferen\u00e7as entre os regimes e como enquadr\u00e1-las para o seu empreendimento? Descubra tudo abaixo!<\/p>\n<h2><strong>O que \u00e9 regime tribut\u00e1rio? <\/strong><\/h2>\n<p>S\u00e3o sistemas que estabelecem as regras para o<strong> c\u00e1lculo e recolhimento dos impostos do seu neg\u00f3cio<\/strong>. Existem tr\u00eas tipos atualmente no Brasil: Lucro Real, Lucro Presumido e Simples Nacional.<\/p>\n<h2><strong>O que \u00e9 Lucro Real? <\/strong><\/h2>\n<p>Os <strong>impostos<\/strong> s\u00e3o calculados em cima do <strong>rendimento l\u00edquido<\/strong> da empresa em um determinado per\u00edodo: mensal, trimestral ou anual.<\/p>\n<p>A empresa paga impostos proporcionais aos seus ganhos e pode ficar isenta se o resultado do per\u00edodo for negativo.<\/p>\n<p>Por\u00e9m, quanto maior for a lucratividade, maiores ser\u00e3o os valores dos impostos a serem pagos.<\/p>\n<p>As al\u00edquotas s\u00e3o diferenciadas para cada opera\u00e7\u00e3o com guias para recolhimento dos impostos individualizados.<\/p>\n<h3><strong>Quais os impostos que uma empresa de lucro real paga?<\/strong><\/h3>\n<ul>\n<li>Imposto de Renda Pessoa Jur\u00eddica (IRPJ)<\/li>\n<li>Contribui\u00e7\u00e3o Social sobre Lucro L\u00edquido (CSLL)<\/li>\n<li>Programa de Integra\u00e7\u00e3o Social (PIS)<\/li>\n<li>Financiamento da Seguridade Social (COFINS)<\/li>\n<li>Imposto sobre Servi\u00e7os de Qualquer Natureza (ISS)<\/li>\n<li>Imposto sobre Circula\u00e7\u00e3o de Mercadorias e Servi\u00e7os (ICMS)<\/li>\n<\/ul>\n<p style=\"text-align: center;\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-13934\" src=\"https:\/\/taxationmind.com\/wp-content\/uploads\/2025\/01\/241-Banner-3-Site-Taxation-Mind.png\" alt=\"\" width=\"700\" height=\"330\" srcset=\"https:\/\/taxationmind.com\/wp-content\/uploads\/2025\/01\/241-Banner-3-Site-Taxation-Mind.png 700w, https:\/\/taxationmind.com\/wp-content\/uploads\/2025\/01\/241-Banner-3-Site-Taxation-Mind-300x141.png 300w, https:\/\/taxationmind.com\/wp-content\/uploads\/2025\/01\/241-Banner-3-Site-Taxation-Mind-370x174.png 370w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/p>\n<h3><strong>Quais empresas devem escolher este regime?<\/strong><\/h3>\n<p>Todas as empresas com <strong>faturamento anual superior a R$ 78 milh\u00f5es s\u00e3o obrigadas a aderir ao Lucro Real.<\/strong> O regime tamb\u00e9m \u00e9 obrigat\u00f3rio em casos de:<\/p>\n<p>\u27a1\ufe0fInstitui\u00e7\u00f5es financeiras;<\/p>\n<p>\u27a1\ufe0fBenef\u00edcios fiscais: redu\u00e7\u00e3o ou isen\u00e7\u00e3o de impostos;<\/p>\n<p>\u27a1\ufe0fLucro ou fluxo de capital que tenha origem estrangeira;<\/p>\n<p>\u27a1\ufe0fEmpresas que exploram atividades de compras de direitos de cr\u00e9dito como resultado de vendas mercantis a prazo ou de presta\u00e7\u00e3o de servi\u00e7os.<\/p>\n<h3><strong>Como calcular PIS, COFINS, e IRPJ no Lucro Real?<\/strong><\/h3>\n<p>O percentual dos principais tributos dessa modalidade s\u00e3o:<\/p>\n<ul>\n<li>IRPJ: 15% para rendimento de at\u00e9 R$ 20.000 mensais (adicional de 10% para o que passar desse valor no mesmo per\u00edodo);<\/li>\n<li>CSLL: 9%;<\/li>\n<li>PIS: 1,65%;<\/li>\n<li>COFINS: 7,6%.<\/li>\n<\/ul>\n<p><strong>Trimestral:<\/strong> a apura\u00e7\u00e3o do lucro e o c\u00e1lculo dos impostos (IRPJ e CSLL) \u00e9 realizada ao fim de cada per\u00edodo, assim como os pagamentos dos tributos.<\/p>\n<p><strong>Anual:<\/strong> a empresa calcula e antecipa mensalmente os tributos com base no faturamento do m\u00eas. Ainda s\u00e3o aplicados percentuais predefinidos de acordo com as atividades para estimar uma margem de ganho. Sobre essa margem, incidem o IRPJ e a CSLL.<\/p>\n<h3><strong>Vantagens do Lucro Real <\/strong><\/h3>\n<p>\u2714\ufe0fPrevis\u00e3o de baixa lucratividade ou preju\u00edzos;<\/p>\n<p>\u2714\ufe0fRedu\u00e7\u00e3o de custos em casos de utiliza\u00e7\u00e3o de cr\u00e9ditos tribut\u00e1rios com PIS e COFINS;<\/p>\n<p>\u2714\ufe0f Se tem preju\u00edzo fiscal, a contribui\u00e7\u00e3o n\u00e3o \u00e9 obrigat\u00f3ria;<\/p>\n<p>\u2714\ufe0f Apura\u00e7\u00e3o de lucro anual ou trimestral;<\/p>\n<p>\u2714\ufe0fCusto alto de opera\u00e7\u00e3o (alugu\u00e9is, fretes, energia el\u00e9trica e mat\u00e9ria prima);<\/p>\n<p>\u2714\ufe0f Transa\u00e7\u00f5es com mercadorias que possuem incentivo fiscal.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<h3><strong>Desvantagens do Lucro Real <\/strong><\/h3>\n<p>\u274cExcesso de burocracia na gest\u00e3o de documentos;<\/p>\n<p>\u274cAlto volume de obriga\u00e7\u00f5es necess\u00e1rias;<\/p>\n<p>\u274cControle cont\u00e1bil rigoroso;<\/p>\n<p>\u274cPIS e COFINS possuem al\u00edquotas mais altas em rela\u00e7\u00e3o ao Presumido.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<h2><strong>O que \u00e9 Lucro Presumido? <\/strong><\/h2>\n<p>No Lucro Presumido, a cobran\u00e7a de impostos \u00e9 baseada na <strong>estimativa de retorno do seu neg\u00f3cio<\/strong>. As margens de ganho e tributa\u00e7\u00e3o feitas seguem o tipo de atividade da empresa. \u00c9 a op\u00e7\u00e3o ideal para companhias que t\u00eam <strong>faturamento anual de at\u00e9 R$ 78 milh\u00f5es.<\/strong><\/p>\n<p>Neste regime, a margem de lucro \u00e9 pr\u00e9-fixada pela legisla\u00e7\u00e3o. Isso \u00e9 feito com base na atividade exercida pela empresa. Os tributos devem incidir sobre esse lucro presumido.<\/p>\n<p>Ou seja: n\u00e3o importa se o lucro real for superior ou inferior ao lucro presumido, este \u00faltimo \u00e9 o que vale para o c\u00e1lculo dos impostos da institui\u00e7\u00e3o.<\/p>\n<h3><strong>Quais s\u00e3o os impostos do Lucro Presumido?<\/strong><\/h3>\n<ul>\n<li>Imposto Sobre Servi\u00e7os (ISS);<\/li>\n<li>Programa de Integra\u00e7\u00e3o Social (PIS);<\/li>\n<li>Contribui\u00e7\u00e3o para o Financiamento da Seguridade Social (COFINS);<\/li>\n<li>Imposto de Renda de Pessoa Jur\u00eddica (IRPJ);<\/li>\n<li>Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido (CSLL).<\/li>\n<\/ul>\n<h3><strong>Quem pode adotar o Lucro Presumido? <\/strong><\/h3>\n<p>Empresas com faturamento anual m\u00e1ximo de R$ 78 milh\u00f5es tem o direito de ades\u00e3o. Se a sua empresa pertencer ao setor financeiro, \u00e9 necess\u00e1rio adotar o Lucro Real.<\/p>\n<h3><strong>Como calcular o Lucro Presumido? <\/strong><\/h3>\n<p><strong>Tributos com apura\u00e7\u00e3o mensal:<\/strong> c\u00e1lculo feito mensalmente com a aplica\u00e7\u00e3o da al\u00edquota ao faturamento. Os percentuais s\u00e3o:<\/p>\n<ul>\n<li>ISS: de 2,5 a 5% de acordo com a cidade e servi\u00e7o prestado;<\/li>\n<li>PIS: 0,65%;<\/li>\n<li>COFINS: 3%.<\/li>\n<\/ul>\n<p><strong>Tributos com apura\u00e7\u00e3o trimestral:<\/strong> incidem a cada 90 dias com al\u00edquota sobre os percentuais de presun\u00e7\u00e3o de lucro, sempre seguindo a atividade exercida pela empresa:<\/p>\n<ul>\n<li>IRPJ: 15%;<\/li>\n<li>CSLL: 9%;<\/li>\n<\/ul>\n<h3><strong>Empresas que podem ser beneficiadas pelo Lucro Presumido<\/strong><\/h3>\n<p>\u2714\ufe0fPoucos custos operacionais;<\/p>\n<p>\u2714\ufe0fMargens de lucro acima dos limites pr\u00e9-fixados;<\/p>\n<p>\u2714\ufe0fFaturamento de at\u00e9 R$ 78 milh\u00f5es;<\/p>\n<p>\u2714\ufe0fBaixa participa\u00e7\u00e3o nas despesas com a folha de pagamento;<\/p>\n<p>\u2714\ufe0fTer mercadorias no regime de substitui\u00e7\u00e3o tribut\u00e1ria.<\/p>\n<h3><strong><br \/>\nDesvantagens do Lucro Presumido<\/strong><\/h3>\n<p>\u274cSem recupera\u00e7\u00e3o de cr\u00e9ditos do PIS e COFINS;<\/p>\n<p>\u274cProibido para empresas com receita bruta superior a R$ 78 milh\u00f5es;<\/p>\n<p>\u274cEmpresa pode pagar um valor maior de imposto devido \u00e0 margem de lucro pr\u00e9-definida;<\/p>\n<p>\u274cN\u00e3o h\u00e1 possibilidade de isen\u00e7\u00e3o fiscal.<\/p>\n<h2><strong><br \/>\nO que \u00e9 Simples Nacional? <\/strong><\/h2>\n<p>Tipo de regime tribut\u00e1rio que serve para <strong>micro e pequenas empresas.<\/strong><\/p>\n<p>O Simples re\u00fane os principais tributos e contribui\u00e7\u00f5es existentes no pa\u00eds, a maioria administrada pela Receita Federal, al\u00e9m do ICMS (de \u00e2mbito dos Estados e DF) e o ISS (dos munic\u00edpios).<\/p>\n<p>Empresas enquadradas no Simples Nacional t\u00eam apenas a obriga\u00e7\u00e3o fiscal de pagar uma <strong>guia de imposto mensal:<\/strong> o <strong>DAS<\/strong> (Documento de Arrecada\u00e7\u00e3o do Simples Nacional).<\/p>\n<p>Ela re\u00fane o pagamento de todos os impostos para pequenas e m\u00e9dias empresas, que optaram pelo modelo.<\/p>\n<h3><strong><br \/>\nQuais impostos pagam no DAS?<\/strong><\/h3>\n<ul>\n<li>ISS &#8211; Imposto Sobre Servi\u00e7os<\/li>\n<li>PIS &#8211; Programa de Integra\u00e7\u00e3o Social<\/li>\n<li>PASEP &#8211; Programa de Forma\u00e7\u00e3o do Patrim\u00f4nio do Servidor P\u00fablico<\/li>\n<li>COFINS &#8211; Contribui\u00e7\u00e3o para o Financiamento da Seguridade Social)<\/li>\n<li>IRPJ &#8211; Imposto sobre a Renda da Pessoa Jur\u00eddica<\/li>\n<li>IPI \u2013 Imposto sobre Produtos Industrializados<\/li>\n<li>CSLL \u2013 Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido<\/li>\n<li>CPP \u2013 Contribui\u00e7\u00e3o Patronal Previdenci\u00e1ria<\/li>\n<li>ICMS \u2013 Imposto sobre Circula\u00e7\u00e3o de Mercadorias e Servi\u00e7os<\/li>\n<\/ul>\n<h3><strong><br \/>\nQuem se enquadra no Simples Nacional?<\/strong><\/h3>\n<p>\u27a1\ufe0fMicroempresas (ME) com faturamento anual de at\u00e9 R$ 360 mil;<\/p>\n<p>\u27a1\ufe0fEmpresa de Pequeno Porte (EPP) com arrecada\u00e7\u00e3o de at\u00e9 R$ 4,8 milh\u00f5es nos \u00faltimos 12 meses;<\/p>\n<p>\u27a1\ufe0fCompanhias que exercem atividades permitidas pelos anexos do Simples Nacional.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<h3><strong>Quais as vantagens do Simples Nacional?<\/strong><\/h3>\n<p>\u2714\ufe0fCobran\u00e7a simplificada de tributos;<\/p>\n<p>\u2714\ufe0fRedu\u00e7\u00e3o de pagamento de impostos;<\/p>\n<p>\u2714\ufe0fMenos encargos na folha de pagamento;<\/p>\n<p>\u2714\ufe0fFacilita\u00e7\u00e3o na regulariza\u00e7\u00e3o de empresas.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<h3><strong>Quais as desvantagens do Simples Nacional?<\/strong><\/h3>\n<p>\u274cReceita bruta n\u00e3o pode ultrapassar os R$ 4,8 milh\u00f5es;<\/p>\n<p>\u274cS\u00f3cios n\u00e3o podem residir fora do Brasil;<\/p>\n<p>\u274cTamb\u00e9m \u00e9 proibido d\u00e9bitos com a Receita Federal, Estado, Prefeitura, INSS;<\/p>\n<p>\u274cN\u00e3o pode participar do capital social de outra empresa.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<h2><strong>O que acontece se eu n\u00e3o escolher o regime tribut\u00e1rio para 2025?<\/strong><\/h2>\n<p>Sua empresa dever\u00e1 manter o regime tribut\u00e1rio atual at\u00e9 o fim do pr\u00f3ximo ano, o que pode aumentar a carga tribut\u00e1ria ou gerar obriga\u00e7\u00f5es fiscais inadequadas de acordo com o seu neg\u00f3cio.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<h2><strong>Qual o melhor regime tribut\u00e1rio para a sua empresa?<\/strong><\/h2>\n<p>J\u00e1 sabe qual aderir? Lembre-se que a op\u00e7\u00e3o ideal \u00e9 a que melhor se adequa e que entrega mais benef\u00edcios ao seu neg\u00f3cio. N\u00f3s cuidamos disso para voc\u00ea.<\/p>\n<p>Analisamos suas obriga\u00e7\u00f5es fiscais e identificamos oportunidades legais que otimizam seus recursos financeiros.<\/p>\n<p>Evitamos o pagamento de quantias consider\u00e1veis em tributos que podem ser evitados.<\/p>\n<p>Tudo para garantir precis\u00e3o e agilidade com as complexidades da legisla\u00e7\u00e3o tribut\u00e1ria que a sua empresa enfrenta.<\/p>\n<p style=\"text-align: center;\"><img decoding=\"async\" class=\"alignnone size-full wp-image-13935\" src=\"https:\/\/taxationmind.com\/wp-content\/uploads\/2025\/01\/241-Banner-4-Site-Taxation-Mind.png\" alt=\"\" width=\"700\" height=\"330\" srcset=\"https:\/\/taxationmind.com\/wp-content\/uploads\/2025\/01\/241-Banner-4-Site-Taxation-Mind.png 700w, https:\/\/taxationmind.com\/wp-content\/uploads\/2025\/01\/241-Banner-4-Site-Taxation-Mind-300x141.png 300w, https:\/\/taxationmind.com\/wp-content\/uploads\/2025\/01\/241-Banner-4-Site-Taxation-Mind-370x174.png 370w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/p>\n\n    <div class=\"xs_social_share_widget xs_share_url after_content \t\tmain_content  wslu-style-1 wslu-share-box-shaped wslu-fill-colored wslu-none wslu-share-horizontal wslu-theme-font-no wslu-main_content\">\n\n\t\t\n        <ul>\n\t\t\t        <\/ul>\n    <\/div> \n","protected":false},"excerpt":{"rendered":"<p>Simples Nacional, Lucro Real ou Presumido. Qual o melhor regime tribut\u00e1rio para o seu neg\u00f3cio em 2025? A resposta \u00e9: depende! O prazo se esgota no dia 31\/12 de 2024. Antes de tudo, \u00e9 preciso estabelecer as caracter\u00edsticas da sua empresa e assim definir a op\u00e7\u00e3o ideal. A op\u00e7\u00e3o por<\/p>\n","protected":false},"author":2,"featured_media":10065,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[35],"class_list":["post-10048","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sem-categoria","tag-credito-tributario"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Lucro Real x Presumido x Simples: qual adotar em 2025?<\/title>\n<meta name=\"description\" content=\"Impostos sobre o rendimento l\u00edquido, estimativa de lucro e mais... veja as diferen\u00e7as entre Lucro Real, Presumido e Simples Nacional.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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