Autor: Prof. Coutinho | Publicado: 2014-09-30T14:24:00-07:00


BRINCADEIRA DE CRIANÇA OU IGNORÂNCIA?



TRIBUTOS NÃO
DEDUTÍVEIS DO LUCRO?










Prezados Alunos, Colegas, Amigos e Clientes, vamos pensar sobre a incidência da Contribuição Social Sobre Lucro Líquido (CSLL) no lucro e na apuração do Imposto de Renda Pessoa Jurídica (IRPJ).



Quando a legislação tributária aprenderá a respeitar os princípios e conceitos da ciência econômica (economia, administração, contabilidade, e afins) sem ingerir ou inventar conceitos casuísticos?



Não pretendo parecer mais nobre ou mais inteligente, mas tão somente utilizar o pragmatismo da teoria para construir à prática fundamentada e sustentável.





VAMOS AOS FATOS.





Como o próprio nome já diz, a CSLL trata-se de um tributo sobre o LUCRO, logo, o fato gerador deste tributo é o REAL LUCRO da empresa.



Considerando apenas o conceito mais simples, o LUCRO seria a diferença positiva entre RECEITA, menos CUSTOS e DESPESAS.



Ora, se assim o é, a própria CSLL deveria ser excluída da base de cálculo do IRPJ e dela mesma (a CSLL), uma vez que constitui a si mesma numa DESPESA NECESSÁRIA.



Sei que parece&nbsp;&nbsp;um “roda-viva” mas sigamos a dialética econômica.



Apuro minhas receitas, deduzo todos os custos e despesas NECESSÁRIAS e então chegamos ao lucro.

Mas, alguém classificaria a CSLL como despesa DESnecessária?



Se é legalmente OBRIGATÓRIA, logo é NECESSÁRIA. E deveria ser dedutível da base de cálculo do IRPJ e dela mesma (a CSLL).





SIMPLES ASSIM !!





E mais, confirmo esta LÓGICA econômica com a própria legislação que trata das contribuições sociais, onde existem três contribuições sociais que incidem sobre as empresas, quais sejam:

1.&nbsp;&nbsp;&nbsp;&nbsp;o INSS,

2.&nbsp;&nbsp;&nbsp;&nbsp;a COFINS e

3.&nbsp;&nbsp;&nbsp;&nbsp;a CSLL.



Das três, apenas a CSLL não é dedutível da base de cálculo do IRPJ e dela mesma.





Como pode ????





Se economicamente é uma despesa obrigatória logo, é NECESSÁRIA. E deveria ser dedutível, tal qual o INSS e a COFINS.



Contudo, em que pese ser tão lógico e real, num país onde a Receita Federal ascende e sobrepõe a ciência econômica/contábil, convivemos com apuração e tributação sobre&nbsp;lucros&nbsp;inexistentes e irreais&nbsp;apenas para engordar o cofre público.





Fica a Dica!







Prof.
Coutinho



Associado ao Instituto Brasileiro de Governança
Corporativa&nbsp;–&nbsp;IBGC -&nbsp;desde
03/07/2014



Membro da Associação Nacional de Executivos de Finanças -
ANEFAC



Diretor da Beside Soluções Empresariais

Controller
e Gestor de Governança Corporativa



Perito
em&nbsp;Finanças Corporativas

Perito
em&nbsp;Recuperação de Empresas

Perito em&nbsp;3º Setor (Hospitais, Escolas, ONG,
Igrejas,...)






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