Imposto de Renda do Médico Pessoa Jurídica
Autor: Intercriar | Publicado: 2012-12-23T14:39:00-08:00

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Basicamente podemos dizer que o médico Pessoa Jurídica é uma
representação legal de uma empresa societária e por esse enquadramento terá os
recolhimentos de impostos, taxas e contribuições da sua modalidade acrescida
dos demais tributos demandados do seu nome fiscal.&nbsp;



Como Pessoa Jurídica,
muda-se o conceito de tributação para o lucro, que será a base de tributação do
imposto de renda. Ressalta-se também que nessa constituição empresarial, alguns
impostos e contribuições são incidentes sobre o faturamento e não sobre o
lucro. Nesse caso se destacam o PIS e a Confins.



Para atuar como Pessoa Jurídica o médico precisará constituir uma
Sociedade Civil, hoje chamada pelo novo Código Civil de Sociedade Simples, que
pode ser tributada quanto ao imposto de renda nos regimes de Lucro Real, Lucro
Presumido, Lucro Arbitrado* e Simples*.