Simples Nacional versus Lucro Presumido para empresa de engenharia da cidade de Palmas-TO
Authors: Bilac Doriane Braga Nunes , Dutra Aldeci Dos Santos , Miranda José Fernando Bezerra de , Veloso VanildoANILDO Lisboa , Silva Fabricyo AvelinoO 
Published: August 2020

<p align="justify"><span style="color: #000000;"><span style="font-family: 'Times New Roman', serif;"><span><span lang="pt-BR">A Lei</span></span></span></span><span style="color: #000000;"><span style="font-family: 'Times New Roman', serif;"><span><span lang="pt-BR">C</span></span></span></span><span style="color: #000000;"><span style="font-family: 'Times New Roman', serif;"><span><span lang="pt-BR"><span>omplementar n.</span></span></span></span></span><span style="color: #000000;"><span style="font-family: 'Times New Roman', serif;"><span><span lang="pt-BR"><span>º </span></span></span></span></span><span style="color: #000000;"><span style="font-family: 'Times New Roman', serif;"><span><span lang="pt-BR">147, de 07 de agosto de 2014, possibilitou o enquadramento de novos empreendimentos. Nesse sentido questiona-se: qual o modelo de tributação mais vantajoso, em 2015, para uma empresa de pequeno porte que presta serviços de engenharia e construção, o Simples Nacional ou o Lucro Presumido? O objetivo geral definido foi identificar, entre o Simples Nacional e o Lucro Presumido, a forma de tributação mais vantajosa para uma empresa prestadora de serviços no ramo de engenharia e construção, localizada no município de Palmas, Estado do Tocantins. Após a obtenção dos dados foram realizados os cálculos dos tributos, em 2015, para as duas formas de tributação. Posteriormente, os resultados foram comparados e observou-se que o regime tributário menos oneroso para a empresa analisada é o Simples Nacional. Essa escolha proporcionada pelo planejamento tributário é importante para a maximização do lucro e redução da carga tributária.</span></span></span></span></p><p align="justify"><span style="font-family: Cambria, serif;"><span><strong><span style="color: #00000a;"><span style="font-family: 'Times New Roman', serif;"><span lang="pt-BR"><span>Termos para indexação</span></span></span></span><span style="color: #00000a;"><span style="font-family: 'Times New Roman', serif;"><span lang="pt-BR"><span>: </span></span></span></span></strong><span style="color: #000000;"><span style="font-family: 'Times New Roman', serif;"><span lang="pt-BR"><span>L</span></span></span></span><span style="color: #000000;"><span style="font-family: 'Times New Roman', serif;"><span lang="pt-BR"><span>ucro </span></span></span></span><span style="color: #000000;"><span style="font-family: 'Times New Roman', serif;"><span lang="pt-BR"><span>P</span></span></span></span><span style="color: #000000;"><span style="font-family: 'Times New Roman', serif;"><span lang="pt-BR"><span>resumido, </span></span></span></span><span style="color: #00000a;"><span style="font-family: 'Times New Roman', serif;"><span lang="pt-BR"><span>p</span></span></span></span><span style="color: #000000;"><span style="font-family: 'Times New Roman', serif;"><span lang="pt-BR"><span>lanejamento tributário, Simples Nacional</span></span></span></span></span></span></p><p lang="en-US" align="center"><span style="font-family: 'Times New Roman', serif;"><span><strong>National Simple versus Presumed Profit for Engineering Company of the City of Palmas-TO</strong></span></span></p><p lang="en-US" align="justify"><span style="font-family: 'Times New Roman', serif;"><span><span style="color: #00000a;"><span lang="pt-BR"><span>Complementary Law number 147, of August 7, 2014, allowed for the setting up of new ventures. In this sense, it is questioned: what is the most advantageous taxation model, in 2015, for a small company that provides engineering and construction services, National Simple or Presumed Profit? The general objective was to identify, between National Simple and Presumed Profit, the most advantageous form of taxation for a company providing services in the engineering and construction sector, located in Palmas, Tocantins State. After obtaining the data, the tax calculations were made in 2015 for the two forms of taxation. Subsequently, the results were compared and it was observed that the</span></span></span><span style="color: #00000a;"><span lang="pt-BR"><span>tax regime less onerous for the company analyzed is the Nacional Simple. This choice provided by tax planning is important for maximizing profit and reducing the tax burden.</span></span></span></span></span></p><p lang="en-US" align="justify"> </p><p lang="en-US" align="left"><span style="font-family: Cambria, serif;"><span><strong><span style="color: #000000;"><span style="font-family: 'Times New Roman', serif;"><span><span lang="pt-BR"><span>Index terms</span></span></span></span></span><span style="font-family: 'Times New Roman', serif;"><span>: </span></span></strong><span style="font-family: 'Times New Roman', serif;"><span>Preesumed Profit, </span></span><span style="font-family: 'Times New Roman', serif;"><span>t</span></span><span style="font-family: 'Times New Roman', serif;"><span>ax </span></span><span style="font-family: 'Times New Roman', serif;"><span>p</span></span><span style="font-family: 'Times New Roman', serif;"><span>lanning, National Simple </span></span></span></span></p><p lang="en-US" align="justify"><span style="font-family: 'Times New Roman', serif;"><span><span style="color: #00000a;"><span lang="pt-BR"><span><br /></span></span></span></span></span></p>