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Slides from this class: https://professorquintino.com.br/slid... Presumed Profit is a form of taxation that uses only the company's revenue to calculate the taxable income of IR and CSLL. Topics: Remembering the impact on taxes (00:11). What will be considered when calculating the presumed profit (00:31). Types of companies classified according to gross revenue received (00:43). The basic taxation regime is real profit (00:55). Definition of presumed profit (01:40). Schematic drawing (01:52). Revenues included (02:10) and discounts allowed (02:41). Table with tax rates (03:54). Periodicity and maturity (04:37). Example, considering a single activity (05:18). The amounts are not the taxes to be paid. They represent the assumed profit (06:25). Taxes are calculated based on this calculated presumed profit. Example, considering that the company obtained revenue from several sources (09:21). ----------------------------------------- On this website by Professor Quintino (https:/ /professorquintino.com.br), you will find the channel's videos organized by subject and in sequence, according to the menus Visit: https://professorquintino.com.br ------------- ------------------------------ 👆 Subscribe to the channel at this link: 👊 / @professorquintino ------- ------------------------------------- In the following list are the links to access the videos, organized in order, according to the main syllabi of the subjects 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. Links to... 📚 Advanced Accounting: • Advanced Accounting. Video links... 📘 Cost Accounting: • Cost Accounting. Video links... 📙 Tax Accounting: • Tax Accounting. Links to your... 💸 Accounting and Public Budget: • Accounting and Public Budget. Li... 📔 Accounting Theory: • Accounting Theory. Video links... 📒 Analysis of Financial Statements: • Analysis of Financial Statements. ... 🌎 Economy: • Economy. Links to the videos, below... 📈 Financial and Capital Markets: • Financial and Capital Markets. Lin... 💰 Financial Education: • Financial Education. Video links... -------------------------------------------- ----------