A importância do planejamento tributário para as micro e pequenas empresas: estudo de caso em uma empresa de importação
Data
2022
Autores
Wu, Wesley Shan Yang 
Orientadores
Henrique, Marcelo Rabelo
Tipo
Trabalho de conclusão de curso
Título da Revista
ISSN da Revista
Título de Volume
Resumo
O objetivo deste artigo foi demonstrar a importância do planejamento tributário para as micros e pequenas empresas. Foram utilizados os métodos descritivo, qualitativo e documental. Uma empresa de pequeno porte tributada pelo Simples Nacional foi selecionada e de suas demonstrações contábeis do ano de 2019 foram extraídos dados que permitiram comparar a tributação relacionada ao imposto de renda e contribuição tributária pelos vários regimes possíveis. Os resultados apontaram para os seguintes valores: no regime pelo Lucro Presumido de R$ 126.831,47, no Regime do lucro Real de R$ 136.891,33, e no Simples Nacional de R$ 55.130,00. Portanto, torna-se evidente que a empresa deve manter o regime de tributação Simples Nacional, pois ele lhe proporciona uma despesa tributária menor.
The aim of this article was to demonstrate the importance of tax planning for micro and small enterprises. Descriptive, qualitative and documentary methods were used. A small company taxed by Simples Nacional was selected and from its financial statements for the year 2019 were extracted data that allowed comparing taxation related to income tax and tax contribution by the various possible regimes. The results pointed to the following values: in the regime for Presumed Profit of R$ 126,831.47, in the Real Profit Regime of R$ 136,891.33, and in the National Simple of R$ 55,130.00. Therefore, it becomes evident that the company must maintain the Simple National taxation regime, as it provides it with a lower tax expense.
The aim of this article was to demonstrate the importance of tax planning for micro and small enterprises. Descriptive, qualitative and documentary methods were used. A small company taxed by Simples Nacional was selected and from its financial statements for the year 2019 were extracted data that allowed comparing taxation related to income tax and tax contribution by the various possible regimes. The results pointed to the following values: in the regime for Presumed Profit of R$ 126,831.47, in the Real Profit Regime of R$ 136,891.33, and in the National Simple of R$ 55,130.00. Therefore, it becomes evident that the company must maintain the Simple National taxation regime, as it provides it with a lower tax expense.