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Understand once and for all what the Presumed Profit tax regime is and how it works in practice with Professor Marina Vieira. GET TO KNOW THE ACCOUNTING SCHOOL AND BECOME A PROFESSIONAL OF EXCELLENCE: https://escolacontabil.com/ In this exclusive class, you will understand in practice what Presumed Profit is and how it works. In addition, understand: the general concepts, main characteristics, how tax collection works, which cases can opt for this tax regime and, of course, the step-by-step guide on how to calculate taxes. Do you still have questions about this Tax Regime? Understand: WHAT IS PRESUMED PROFIT? Presumed Profit is a tax regime in which the company makes a simplified calculation of Corporate Income Tax (IRPJ) and Social Contribution on Net Profit (CSLL). The Federal Revenue Service assumes that a certain percentage of revenue is profit. WHAT IS THE LIMIT FOR PRESUMED PROFIT? Presumed Profit can also be used by any company, as long as its annual revenue does not exceed R$78 million. In addition, the business cannot be on the list of those that must, mandatorily, adhere to Real Profit. WHAT IS THE DIFFERENCE BETWEEN REAL PROFIT AND PRESUMED PROFIT? The main difference between Real Profit and Presumed Profit is precisely the annual revenue limit allowed to qualify for each of them. In Real Profit, there is no defined maximum revenue value, but in Presumed Profit there is. —----------------------------- ???? CHECK OUT THE MOST IMPORTANT VIDEOS ON OUR CHANNEL: How to install the Digital Certificate: • HOW TO INSTALL A DIGITAL CERTIFICATE Essential tools for the accounting professional: • 05 ESSENTIAL TOOLS FOR THE ROUTINE... Creating a powerful Instagram in the accounting area: • LIVE #04: CREATING AN ACCOUNTING INSTAGRAM... Google My Business for accountants: • LIVE #02 NEW CLIENTS THROUGH THE ... How to start offering accounting services: • Video #LucroPresumido #LucroReal #IRPJ