Análise da apuração do PIS e da COFINS em uma empresa no lucro presumido, considerando a comercialização de produtos monofásicos conforme a Lei nº 13.097/2015

Abstract

In Brazil, with the high tax burden, efficient tax management is essential for the financial balance of companies. From that, this research aims to analyze the influences of Law No. 13,097, from January 19, 2015, in the calculation of social contributions (PIS and COFINS), as well as taxes on profit and on the accounting results of legal entities, which act as wholesale merchants of single-phase products. For that, this study was structured according to the following research techniques: quantitative, exploratory and bibliographical. Thus, the analysis was realized considering the data of a fictitious company, subject to Corporate Income Tax on the presumed profit quarterly and, therefore, calculates its social contributions to PIS and COFINS through the cumulative regime – it is also considered that the company carries out operations exclusively with the products listed in Article 14 of Law No. 13.097/2015. On this basis, social contributions and income taxes were calculated in three different situations, one being the scenario before the effects of Law No. 13.097/2015, and two afterwards. In addition, the Statement of Income for the Year was prepared in accordance with the three cases – it was observable the increase in the tax burden both in the scenario where there is benefit of reduced tax rates. Furthermore, the possibility of balancing the gross profit in relation to presumed credits and debits with a reduced rate of PIS and COFINS was evaluated, equilibrium is perceived when the sale price is 25% higher than the purchase price.