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headers already sent by (output started at D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\theme.php:1409) in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-content\plugins\contestant-rating\cr.class.php on line 304 Strict Standards: Non-static method WP_MatchesMapRegex::apply() should not be called statically, assuming $this from incompatible context in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\classes.php on line 219 Escolhendo o melhor modelo tributário para a empresa - Blog Dominus Blog Dominus Strict Standards: Only variables should be passed by reference in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\general-template.php on line 1631
out
22
2012
Escolhendo o melhor modelo tributário para a empresa

A opção pelo modelo Simples Nacional não deve ser feita sem um estudo e análise, apesar de ser atraente para pequenas empresas por representar uma simplificação (uma única declaração é feita para o pagamento de oito tributos).

O gerente da unidade de políticas públicas do Sebrae-SP, Júlio César, diz que “Não existe receita de bolo. O ideal é que o empresário faça simulações com a ajuda de um profissional”. Porém, tendo em vista que o final do ano é o momento de avaliar se a opção feita pela empresa continua sendo a mais adequada para o ano seguinte, caso contrário, a mudança de regime deve ser sempre realizada na primeira declaração do ano seguinte. Algumas pistas podem indicar que outros regimes de tributação sejam mais adequados para determinado momento da empresa.

Algumas opções:

- Além do Simples Nacional, pequenas empresas podem pagar seus tributos pelo Lucro Real ou pelo Lucro Presumido.

- Uma empresa que tem margens de lucro variáveis durante o ano, por exemplo, poderá ter seus prejuízos compensados se pagar impostos pelo Lucro Real, diz Durante. Pois sessa modalidade, o imposto é pago sobre o lucro, e não sobre o faturamento.

- Outra questão é o tamanho da folha de pagamento, diz o presidente do Sescon-SP, José Maria Chapin Alcazar. Segundo ele, entre os tributos pagos por optantes do Simples, a maior porcentagem se destina a contribuições para a Previdência.

- Como o valor da contribuição fora do Simples é de 20% sobre a folha de pagamento, estar no Simples se torna mais vantajoso quando uma empresa tem um custo grande com funcionários, afirma Alcazar. Já uma empresa com poucos colaboradores pode acabar pagando mais para a Previdência no Simples.

- A opção pelo Simples também pode significar perda de competitividade em alguns setores.

- Isso se deve especialmente aos créditos de ICMS (Imposto Sobre Circulação de Mercadorias e Serviços), diz Durante. Uma empresa que compra produtos de optantes do Simples terá direito a menos créditos do que se comprasse de uma não optante.

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