Slides for this class: https://professorquintino.com.br/slid... Taxation based on actual profit is the basic corporate taxation regime (00:10). (00:20) Classification of companies according to annual revenue. (00:53) A company calculates its profit by determining the result for the fiscal year and preparing the income statement for the fiscal year. (01:10) Income Statement - review of component accounts. (02:31) Expenses included in the Income Statement but which cannot be considered in the IR and CSLL calculation basis and therefore must be re-included in the accounting profit. (03:20) Revenue included in the company's accounting profit and which is deducted from this amount for the purpose of determining the IR and CSLL calculation basis. (04:25) Adjusted profit formula (Adjusted profit = Company's accounting profit + additions - reductions). (05:15) Numerical example. (06:06) Detailing of selling, administrative (06:23) and financial expenses (06:58), as well as detailing of financial income (06:51). (07:32) Substitution of the values ​​found in the adjusted profit formula. (07:41) Sum of additions and substitution in the formula. (08:56) Sum of reductions and substitution in the formula. (09:44) Calculation of adjusted profit. (09:55) Assessment period: quarterly assessment and quarterly payments or annual assessment and monthly payments (10:21). (10:50) Design, summarizing payments. (11:27) Returning to the company to calculate the taxes due. (11:48) Recalling the calculation of the additional 10% on the amount of profit that exceeds $20,000 times the number of months assessed. For example: 12 months x 20,000. In this case, the additional amount will be the profit amount that exceeds $ 240,000. (11:34) Resumption of the calculation of IR and CSLL (13:00). (13:24) Summary and conclusion. ----------------------------------------- On this Professor Quintino website (https://professorquintino.com.br), you will find the channel's videos organized by discipline and in sequence, according to the syllabuses Visit: https://professorquintino.com.br ------------------------------------------- ???? Subscribe to the channel at this link: ???? / @professorquintino ----------------------------------------- In the following list, there are the links to access the videos, organized in order, according to the main syllabuses of the disciplines explored on the channel. ???? Video that brings together all subjects: • Video links, organized in sequence... ???? Basic Accounting: • Basic Accounting. Video links... ???? Intermediate Accounting: • Intermediate Accounting. Video links... ???? Advanced Accounting: • Advanced Accounting. Video links... ???? Cost Accounting: • Cost Accounting. Video links... ???? Tax Accounting: • Tax Accounting. Video links... ???? Public Accounting and Budget: • Public Accounting and Budget. Li... ???? Accounting Theory: • Accounting Theory. Video links... ???? Analysis of Financial Statements: • Analysis of Financial Statements. ... ???? Economics: • Economics. Video links, in sequence... ???? Financial and Capital Market: • Financial and Capital Market. Lin... ???? Financial Education: • Financial Education. Video links... ------------------------------------------------------ Topics covered: real profit, taxation, adjusted profit, appropriated profit, additions, accounting profit, real profit calculation period, profit reductions, professor quintino, profit calculation, taxation by real profit, presumed profit, income statement, dre, calculation of real profit, income tax, csll, irpj, exclusions of accounting profit, tax regime, simple national, exclusions