Planejamento tributário: um estudo de caso comparativo da tributação pelo Simples nacional e Lucro presumido em uma microempresa prestadora de serviço de Representação Comercial

Abstract

One of the most significant instruments used for cost reduction in an entity's tax planning. Therefore, this article presents a Tax Planning, which will be shown the comparison between the regime Simples Taxation and Assumed Profit in a micro enterprise to provide commercial representation service, located in the city of Natal / RN. Aiming to verify what form of taxation is the most advantageous for the company analyzed. To achieve the desired goal, we used the methodology based on a case study, using the techniques of documentary and bibliographical research, where data collected were analyzed quantitatively. The analysis was conducted for the period 2015, where taxes on the systematic National Simple were calculated and then the presumed income regime. The presumed income was presented as the most advantageous arrangements for the amount on the tax charge for the period was lower, while the National Simple the amount calculated for the same period was comparatively more costly, taking into account the same prescription in both calculations. Thus, it is concluded that the company would have a greater tax savings if he chose the presumed income, since the regime was more favorable than the National Simple. Thus, it highlights the importance of tax planning for any company.