{"id":3842,"date":"2020-09-02T12:21:17","date_gmt":"2020-09-02T15:21:17","guid":{"rendered":"https:\/\/cr.inf.br\/blog\/?p=3842"},"modified":"2021-08-05T13:40:12","modified_gmt":"2021-08-05T16:40:12","slug":"lucro-real-o-que-e","status":"publish","type":"post","link":"https:\/\/cr.inf.br\/blog\/lucro-real-o-que-e\/","title":{"rendered":"Lucro Real: o que \u00e9"},"content":{"rendered":"<p><span class=\"subtitulo\">Lucro Real: Qual o regime de arrecada\u00e7\u00e3o que uma empresa estar\u00e1 inserida? Seja qual for o tamanho da organiza\u00e7\u00e3o, essa \u00e9 uma das decis\u00f5es que sempre est\u00e1 na mira dos donos de neg\u00f3cio.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/09\/lucro-real-gestao-crsistemaseweb-linkocomercial.jpg\" alt=\"lucro real gestao crsistemaseweb linko comercial\" width=\"800\" height=\"534\" class=\"aligncenter size-full wp-image-3843\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/09\/lucro-real-gestao-crsistemaseweb-linkocomercial.jpg 800w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/09\/lucro-real-gestao-crsistemaseweb-linkocomercial-300x200.jpg 300w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/09\/lucro-real-gestao-crsistemaseweb-linkocomercial-768x513.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<p><!--more--><\/p>\n<p>Qual o regime de arrecada\u00e7\u00e3o que uma empresa estar\u00e1 inserida?<\/p>\n<p>Seja qual for o tamanho da organiza\u00e7\u00e3o, essa \u00e9 uma das decis\u00f5es que sempre est\u00e1 na mira dos donos de neg\u00f3cio.<\/p>\n<p>Dependendo do ramo de atividade, do tamanho do empreendimento ou, at\u00e9 mesmo, do valor dos impostos que ser\u00e3o pagos, haver\u00e1 alguns caminhos a serem seguidos.<\/p>\n<p>Nossa legisla\u00e7\u00e3o determina que o empres\u00e1rio fa\u00e7a op\u00e7\u00e3o pelo <strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/mei-microempreendedor-individual\/\">Microempreendedor Individual (MEI)<\/a><\/strong>, <strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/simples-nacional-o-que-e\/\">Simples nacional<\/a><\/strong> ou pelo regime geral.<\/p>\n<p>O regime geral \u00e9 subdivido em: lucro real, <strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/lucro-presumido-o-que-e\/\">lucro presumido<\/a><\/strong> ou <strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/como-funciona-o-lucro-arbitrado\/\">lucro arbitrado<\/a><\/strong>.<\/p>\n<p>Neste post, falaremos especificamente sobre o regime do Lucro Real.<\/p>\n<p>&nbsp;<\/p>\n<h2 class=\"capitulo\">O que \u00e9 Lucro Real?<\/h2>\n<p>O Lucro Real \u00e9 um regime tribut\u00e1rio em que tributos como o <strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/irpj-imposto-de-renda-pessoa-juridica\/\">Imposto de Renda Pessoa Jur\u00eddica (IRPJ)<\/a><\/strong> e a <strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/csll-contribuicao-social-sobre-o-lucro-liquido\/\">Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido (CSLL)<\/a><\/strong> s\u00e3o calculados sobre o lucro que a empresa obt\u00e9m em um per\u00edodo de apura\u00e7\u00e3o.<\/p>\n<p>Sendo assim, quanto maior os ganhos, mais haver\u00e1 imposto a pagar.<\/p>\n<p>Caso a empresa apresentar preju\u00edzo ou ficar em um empate no resultado final, estar\u00e1 dispensada de pagar esses tributos.<\/p>\n<p>Ele pode ser considerado um dos regimes mais justos de tributa\u00e7\u00e3o pois se baseia nos resultados que ocorrem para as empresas.<\/p>\n<p>Qualquer companhia poder\u00e1 considerar o Lucro Real como uma op\u00e7\u00e3o.<\/p>\n<p>Mas, como sempre falamos aqui, \u00e9 superimportante aliar-se a uma boa assessoria cont\u00e1bil e fiscal. E assim pode-se avaliar o peso que a op\u00e7\u00e3o pelo regime ter\u00e1 nas contas da empresa.<\/p>\n<p>Conforme a legisla\u00e7\u00e3o, algumas empresas estar\u00e3o automaticamente obrigadas a fazerem parte deste regime. S\u00e3o essas:<\/p>\n<ul>\n<li>Toda empresa que tiver um faturamento anual acima de R$ 78 Milh\u00f5es;<\/li>\n<p><\/p>\n<li>Exercer atividades financeiras: factoring, bancos, sociedades de cr\u00e9dito, empresas de seguros privados e corretoras de t\u00edtulos;<\/li>\n<p><\/p>\n<li>Empresas que tiveram lucro, rendimentos ou ganhos de capital oriundos de fora do pa\u00eds;<\/li>\n<p><\/p>\n<li>Empresas que t\u00eam benef\u00edcios fiscais em rela\u00e7\u00e3o \u00e0 redu\u00e7\u00e3o ou isen\u00e7\u00e3o de impostos.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h2 class=\"capitulo\">Impostos incidentes<\/h2>\n<p>Os impostos que uma empresa optante pelo Lucro Real dever\u00e1 pagar s\u00e3o: <\/p>\n<table width: 100%; max-width: 700px; cellspacing=\"1\" class=\"tabela-bordas\" cellpadding=\"7\">\n<colgroup>\n<col width=\"300\" \/>\n<col width=\"400\" \/> <\/colgroup>\n<tbody>\n<tr valign=\"center\">\n<td>\n<p class=\"western\"><b>Imposto<\/b><\/p>\n<\/td>\n<td>\n<p class=\"western\"><b>Al\u00edquota<\/b><\/p>\n<\/td>\n<\/tr>\n<tr valign=\"center\">\n<td>\n<p class=\"western\"><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/pis-programa-de-integracao-social\/\">PIS<\/a><\/p>\n<\/td>\n<td>\n<p class=\"western\">1,65%<\/p>\n<\/td>\n<\/tr>\n<tr valign=\"center\">\n<td>\n<p class=\"western\"><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/cofins-contribuicao-social-financiamento-seg-social\/\">COFINS<\/a><\/p>\n<\/td>\n<td>\n<p class=\"western\">7,6%<\/p>\n<\/td>\n<\/tr>\n<tr valign=\"center\">\n<td>\n<p class=\"western\"><strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/irpj-imposto-de-renda-pessoa-juridica\/\">IRPJ<\/a><\/strong><\/p>\n<p class=\"western\">(Lei 9.430\/1996)<\/p>\n<\/td>\n<td>\n<p class=\"western\">15% sobre o Lucro at\u00e9 R$ 20.000,00<\/p>\n<p class=\"western\">+<\/p>\n<p class=\"western\">10% sobre o que exceder R$ 20.000,00<\/p>\n<p class=\"western\">Exemplo:<\/p>\n<p class=\"western\">Empresa registrou R$ 30.000,00 de lucro l\u00edquido no m\u00eas.<\/p>\n<p class=\"western\">15% sobre R$ 30.000,00 = R$ 4.500,00<\/p>\n<p class=\"western\">10% sobre R$ 10.000,00 = R$ 1.000,00<\/p>\n<p class=\"western\">Total = R$ 5.500,00<\/p>\n<\/td>\n<\/tr>\n<tr valign=\"center\">\n<td>\n<p class=\"western\"><strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/csll-contribuicao-social-sobre-o-lucro-liquido\/\">CSLL<\/a><\/strong><\/p>\n<p class=\"western\">(Lei 9.430\/1996)<\/p>\n<\/td>\n<td>\n<p class=\"western\">9% a 12% sobre o Lucro<\/p>\n<\/td>\n<\/tr>\n<tr valign=\"center\">\n<td>\n<p class=\"western\"><strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/issqn-imposto-sobre-servico-de-qualquer-natureza\/\">ISS<\/a><\/strong><\/p>\n<\/td>\n<td>\n<p class=\"western\">2,5% a 5% dependendo do munic\u00edpio e do ramo de atividade da empresa<\/p>\n<\/td>\n<\/tr>\n<tr valign=\"center\">\n<td>\n<p class=\"western\"><strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/icms-imposto-sobre-circulacao-de-mercadorias\/\">ICMS<\/a><\/strong><\/p>\n<\/td>\n<td>\n<p class=\"western\">Dependendo da al\u00edquota do estado e do ramo de atividade da empresa<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>No Lucro Real, o <a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/pis-programa-de-integracao-social\/\">PIS<\/a> e a <a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/cofins-contribuicao-social-financiamento-seg-social\/\">COFINS<\/a> s\u00e3o apurados no regime n\u00e3o cumulativo.<\/p>\n<p>Isso significa que a empresa pode aproveitar o cr\u00e9dito de PIS e COFINS conforme as compras que s\u00e3o feitas e deduzir este cr\u00e9dito nas vendas que a empresa vai fazendo.<\/p>\n<p>Consequentemente, o PIS e a COFINS ser\u00e3o pagas apenas sobre a margem de lucro que a venda tiver sobre os custos.<\/p>\n<p>&nbsp;<\/p>\n<h2 class=\"capitulo\">Determina\u00e7\u00e3o do lucro real<\/h2>\n<p>A determina\u00e7\u00e3o do lucro real poder\u00e1 ser feita com base nos balan\u00e7os trimestrais ou anuais.<\/p>\n<p>Mas caso houver a incorpora\u00e7\u00e3o, fus\u00e3o, cis\u00e3o ou extin\u00e7\u00e3o de uma pessoa jur\u00eddica, a apura\u00e7\u00e3o dever\u00e1 ser feita na data em que o evento ocorrer.<\/p>\n<p>Uma das formas de calcular os tributos \u00e9 utilizar o <strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/dre-como-fazer-um-demonstrativo\/\">Demonstrativo de Resultado do Exerc\u00edcio (DRE)<\/a><\/strong> trimestral ou anual.<\/p>\n<p>Simplificadamente, apura-se o Lucro da seguinte maneira:<\/p>\n<table width: 100%; max-width: 700px; cellspacing=\"1\" class=\"tabela-bordas\" cellpadding=\"7\">\n<colgroup>\n<col width=\"700\" \/> <\/colgroup>\n<tbody>\n<tr>\n<td valign=\"center\">\n<p class=\"western\">Receita bruta<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"center\">\n<p class=\"western\">(-) Devolu\u00e7\u00f5es<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"center\">\n<p class=\"western\">(-) Impostos sobre a venda (<strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/icms-imposto-sobre-circulacao-de-mercadorias\/\">ICMS<\/a><\/strong>, <strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/issqn-imposto-sobre-servico-de-qualquer-natureza\/\">ISS<\/a><\/strong>, <a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/pis-programa-de-integracao-social\/\">PIS<\/a> e <a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/cofins-contribuicao-social-financiamento-seg-social\/\">COFINS<\/a>)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"center\">\n<p class=\"western\">(-) Custos<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"center\">\n<p class=\"western\">(-) Despesas<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"center\">\n<p class=\"western\">(-) Despesas financeiras<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"center\">\n<p class=\"western\">(+) Receitas financeiras<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"center\">\n<p class=\"western\">= Lucro antes do c\u00e1lculo do <strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/irpj-imposto-de-renda-pessoa-juridica\/\">IRPJ<\/a><\/strong> e <strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/csll-contribuicao-social-sobre-o-lucro-liquido\/\">CSLL<\/a><\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"center\">\n<p class=\"western\">(-) IRPJ e CSLL (Conforme o c\u00e1lculo exemplificado na tabela acima, em &#8220;Impostos incidentes&#8221;)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"center\">\n<p class=\"western\">= Lucro l\u00edquido real<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>A empresa ter\u00e1 que apresentar os documentos que comprovem \u00e0 Receita Federal as movimenta\u00e7\u00f5es financeiras obtidas no ano.<\/p>\n<p>Para facilitar a coleta dos dados do regime do Lucro Real, a Receita Federal disponibiliza o aplicativo SPED ECF.<\/p>\n<p>Nele \u00e9 poss\u00edvel apurar o <strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/irpj-imposto-de-renda-pessoa-juridica\/\">IRPJ<\/a><\/strong> e a <strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/csll-contribuicao-social-sobre-o-lucro-liquido\/\">CSLL<\/a><\/strong> em guias separadas e em plataformas espec\u00edficas: LALUR e LACS.<\/p>\n<p>&nbsp;<\/p>\n<h2 class=\"capitulo\">Apura\u00e7\u00e3o trimestral<\/h2>\n<p>Nos casos de apura\u00e7\u00f5es trimestrais, as datas de encerramento dos balan\u00e7os ser\u00e3o 31 de mar\u00e7o, 30 de junho, 30 de setembro e 31 de dezembro.<\/p>\n<p>Na apura\u00e7\u00e3o trimestral a empresa estar\u00e1 dispensada de recolher o <strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/irpj-imposto-de-renda-pessoa-juridica\/\">IRPJ<\/a><\/strong> e a <strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/csll-contribuicao-social-sobre-o-lucro-liquido\/\">CSLL<\/a><\/strong> nos dois primeiros meses de um dos per\u00edodos.<\/p>\n<p>O Lucro de um trimestre anterior n\u00e3o pode ser compensado com o preju\u00edzo de um trimestre seguinte.<\/p>\n<p>E o preju\u00edzo fiscal de um trimestre reduzir\u00e1 (no m\u00e1ximo) 30% do lucro real dos trimestres seguintes.<\/p>\n<p>Se uma empresa tiver um preju\u00edzo de <strong>R$ 100.000,00<\/strong> num primeiro trimestre, e um lucro de <strong>R$ 100.000,00<\/strong> no segundo trimestre, ela ir\u00e1 tributar IRPJ e CSLL sobre <strong>R$ 70.000,00<\/strong>, visto que n\u00e3o h\u00e1 possibilidade de compensar integralmente o preju\u00edzo do trimestre anterior, ainda que esteja dentro do mesmo ano.<\/p>\n<p>\u00c9 preciso observar com cautela essa forma de apura\u00e7\u00e3o. Em atividades sazonais, por exemplo, os lucros e preju\u00edzos podem sofrer muitas varia\u00e7\u00f5es no decorrer de um ano.<\/p>\n<p>&nbsp;<\/p>\n<h2 class=\"capitulo\">Apura\u00e7\u00e3o anual<\/h2>\n<p>Nos casos de apura\u00e7\u00e3o anual deve-se recolher o <strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/irpj-imposto-de-renda-pessoa-juridica\/\">IRPJ<\/a><\/strong> e a <strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/csll-contribuicao-social-sobre-o-lucro-liquido\/\">CSLL<\/a><\/strong> mensalmente, por estimativa.<\/p>\n<p>S\u00f3 ent\u00e3o em 31 de dezembro, quando ocorrer a apura\u00e7\u00e3o do Lucro Real, haver\u00e1 a compara\u00e7\u00e3o entre o valor efetivo a ser pago e o valor j\u00e1 recolhido.<\/p>\n<p>Neste momento dever\u00e1 ser feito o pagamento da diferen\u00e7a ou a compensa\u00e7\u00e3o com outros tributos.<\/p>\n<p>Na apura\u00e7\u00e3o anual, a empresa pode compensar integralmente o preju\u00edzo com o lucro apurado dentro do mesmo ano calend\u00e1rio.<\/p>\n<p>Ou seja, o lucro de janeiro pode compensar o preju\u00edzo de fevereiro ou dezembro, enquanto o lucro de mar\u00e7o poder\u00e1 compensar o preju\u00edzo de qualquer m\u00eas.<\/p>\n<p>&nbsp;<\/p>\n<div id=\"veja-tambem-final\">\n<span class=\"subtitulo\">Veja tamb\u00e9m<\/span><\/p>\n<p><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/lgpd-5-passos-para-conferir-se-sua-empresa-esta-adaptada\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"534\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/08\/LGPD-obrigatoriedade-adaptar-gestao-crsistemaseweb-linkocomercial.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"lgpd obrigatoriedade adaptar gestao crsistemasewe linkocomercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/08\/LGPD-obrigatoriedade-adaptar-gestao-crsistemaseweb-linkocomercial.jpg 800w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/08\/LGPD-obrigatoriedade-adaptar-gestao-crsistemaseweb-linkocomercial-300x200.jpg 300w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/08\/LGPD-obrigatoriedade-adaptar-gestao-crsistemaseweb-linkocomercial-768x513.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/> <span>LGPD: 5 passos para conferir se sua empresa est\u00e1 adaptada<\/span><\/a><br \/>\n<a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/lucro-presumido-o-que-e\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"700\" height=\"467\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/09\/lucro-presumido-gestao-tributacao-crsistemaseweb-linkocomercial.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"lucro presumido gestao crsistemaseweb linkocomercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/09\/lucro-presumido-gestao-tributacao-crsistemaseweb-linkocomercial.jpg 700w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/09\/lucro-presumido-gestao-tributacao-crsistemaseweb-linkocomercial-300x200.jpg 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/> <span>Lucro presumido: o que \u00e9<\/span><\/a><br \/>\n<a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/como-funciona-o-lucro-arbitrado\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"700\" height=\"534\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/11\/lucro-arbitrado-tributacao-gestao-crsistemaseweb-linkocomercial.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"lucro arbitrado tributacao gestao crsistemaseweb linkocomercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/11\/lucro-arbitrado-tributacao-gestao-crsistemaseweb-linkocomercial.jpg 700w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/11\/lucro-arbitrado-tributacao-gestao-crsistemaseweb-linkocomercial-300x229.jpg 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/> <span>Como funciona o Lucro Arbitrado<\/span><\/a><br \/>\n<a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/mei-micro-empreendedor-individual\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"534\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/09\/mei-gestao-crsistemaseweb-linkocomercial.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"mei microempreendedor individual crsistemaseweb linkocomercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/09\/mei-gestao-crsistemaseweb-linkocomercial.jpg 800w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/09\/mei-gestao-crsistemaseweb-linkocomercial-300x200.jpg 300w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/09\/mei-gestao-crsistemaseweb-linkocomercial-768x513.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/> <span>MEI \u2013 Micro empreendedor Individual<\/span><\/a><br \/>\n<a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/microempresa\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"700\" height=\"467\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/10\/me-microempresa-crsistemaseweb-linkocomercial.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"me microempresa gestao crsistemaseweb linkocomercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/10\/me-microempresa-crsistemaseweb-linkocomercial.jpg 700w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/10\/me-microempresa-crsistemaseweb-linkocomercial-300x200.jpg 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/> <span>Microempresa<\/span><\/a><br \/>\n<a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/simples-nacional-o-que-e\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"534\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/08\/simples-nacional-gestao-crsistemaseweb-linkocomercial.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"simples nacional crsistemaseweb gestao linkocomercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/08\/simples-nacional-gestao-crsistemaseweb-linkocomercial.jpg 800w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/08\/simples-nacional-gestao-crsistemaseweb-linkocomercial-300x200.jpg 300w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/08\/simples-nacional-gestao-crsistemaseweb-linkocomercial-768x513.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/> <span>Simples Nacional: o que \u00e9<\/span><\/a><br \/>\n<a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/peps-ueps-e-custo-medio-ponderado-os-diferentes-tipos-de-calculo-do-custo\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"801\" height=\"535\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/07\/peps-ueps-customedioponderado-crsistemaseweb.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"peps ueps custo medio ponderado cr sistemas e web\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/07\/peps-ueps-customedioponderado-crsistemaseweb.jpg 801w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/07\/peps-ueps-customedioponderado-crsistemaseweb-300x200.jpg 300w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/07\/peps-ueps-customedioponderado-crsistemaseweb-768x513.jpg 768w\" sizes=\"(max-width: 801px) 100vw, 801px\" \/> <span>PEPS, UEPS e Custo M\u00e9dio Ponderado: os diferentes tipos de c\u00e1lculo do custo<\/span><\/a><br \/>\n<a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/sped-fiscal\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"924\" height=\"616\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/03\/sped-fiscal-gestao-linko-comercial-cr-sistemas-e-web.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"sped fiscal linko comercial gestao cr sistemas e web\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/03\/sped-fiscal-gestao-linko-comercial-cr-sistemas-e-web.jpg 924w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/03\/sped-fiscal-gestao-linko-comercial-cr-sistemas-e-web-300x200.jpg 300w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/03\/sped-fiscal-gestao-linko-comercial-cr-sistemas-e-web-768x512.jpg 768w\" sizes=\"(max-width: 924px) 100vw, 924px\" \/> <span>SPED Fiscal<\/span><\/a><br \/>\n<a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/comprar-bem-4-informacoes-imprescindiveis-para-fazer-a-melhor-negociacao\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"534\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/08\/comprar-bem-gestao-crsistemaseweb-linkcomercial.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"comprar bem gestao compras crsistemaseweb linkocomercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/08\/comprar-bem-gestao-crsistemaseweb-linkcomercial.jpg 800w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/08\/comprar-bem-gestao-crsistemaseweb-linkcomercial-300x200.jpg 300w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/08\/comprar-bem-gestao-crsistemaseweb-linkcomercial-768x513.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/> <span>Comprar bem: 4 informa\u00e7\u00f5es imprescind\u00edveis para fazer a melhor negocia\u00e7\u00e3o<\/span><\/a><br \/>\n<a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/markup-como-calcular\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"534\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/01\/markup-gestao-linko-comercial.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"markup gestao linko comercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/01\/markup-gestao-linko-comercial.jpg 800w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/01\/markup-gestao-linko-comercial-300x200.jpg 300w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/01\/markup-gestao-linko-comercial-768x513.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/> <span>Markup: como calcular<\/span><\/a><br \/>\n<a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/fluxo-de-caixa\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"1000\" height=\"703\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/01\/fluxo-de-caixa-gestao-receitas-despesas-linko-comercial.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"fluxo de caixa receitas despesas ativo passivo gestao\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/01\/fluxo-de-caixa-gestao-receitas-despesas-linko-comercial.jpg 1000w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/01\/fluxo-de-caixa-gestao-receitas-despesas-linko-comercial-300x211.jpg 300w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/01\/fluxo-de-caixa-gestao-receitas-despesas-linko-comercial-768x540.jpg 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/> <span>Fluxo de caixa<\/span><\/a><br \/>\n<a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/analise-da-receita-liquida-o-que-e-na-pratica\/\"><img loading=\"lazy\" decoding=\"async\" width=\"120\" height=\"67\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2017\/05\/IMG_013_004-120x67.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2017\/05\/IMG_013_004-120x67.jpg 120w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2017\/05\/IMG_013_004-300x166.jpg 300w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2017\/05\/IMG_013_004.jpg 673w\" sizes=\"(max-width: 120px) 100vw, 120px\" \/><span>Receita l\u00edquida: o que \u00e9 na pr\u00e1tica?<\/span><\/a><br \/>\n<a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/5-dicas-antes-de-implantar-o-cupom-fiscal-eletronico\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"520\" height=\"391\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/05\/cupom-fiscal.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"cfop Classifica\u00e7\u00e3o fiscal como implantar cupom fiscal eletr\u00f4nico cupom fiscal eletr\u00f4nico dicas exig\u00eancia fiscal faturamento impostos itens vendidos NCM nota fiscal eletr\u00f4nica Tributos vendas vendendo bem cupom fiscal eletronico linko software gestao nfc-e ecf\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/05\/cupom-fiscal.jpg 520w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/05\/cupom-fiscal-300x226.jpg 300w\" sizes=\"(max-width: 520px) 100vw, 520px\" \/> <span>5 dicas ANTES de implantar o cupom fiscal eletr\u00f4nico<\/span><\/a><\/p>\n<\/div>\n<div id=\"veja-tambem\">\n<span class=\"subtitulo\">Veja tamb\u00e9m<\/span> <\/p>\n<p><a class=\"link-interno-peq\" href=\"https:\/\/cr.inf.br\/blog\/lgpd-5-passos-para-conferir-se-sua-empresa-esta-adaptada\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"534\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/08\/LGPD-obrigatoriedade-adaptar-gestao-crsistemaseweb-linkocomercial.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"lgpd obrigatoriedade adaptar gestao crsistemasewe linkocomercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/08\/LGPD-obrigatoriedade-adaptar-gestao-crsistemaseweb-linkocomercial.jpg 800w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/08\/LGPD-obrigatoriedade-adaptar-gestao-crsistemaseweb-linkocomercial-300x200.jpg 300w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/08\/LGPD-obrigatoriedade-adaptar-gestao-crsistemaseweb-linkocomercial-768x513.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/> <span>LGPD: 5 passos para conferir se sua empresa est\u00e1 adaptada<\/span><\/a><br \/>\n<a class=\"link-interno-peq\" href=\"https:\/\/cr.inf.br\/blog\/lucro-presumido-o-que-e\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"700\" height=\"467\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/09\/lucro-presumido-gestao-tributacao-crsistemaseweb-linkocomercial.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"lucro presumido gestao crsistemaseweb linkocomercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/09\/lucro-presumido-gestao-tributacao-crsistemaseweb-linkocomercial.jpg 700w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/09\/lucro-presumido-gestao-tributacao-crsistemaseweb-linkocomercial-300x200.jpg 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/> <span>Lucro presumido: o que \u00e9<\/span><\/a><br \/>\n<a class=\"link-interno-peq\" href=\"https:\/\/cr.inf.br\/blog\/como-funciona-o-lucro-arbitrado\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"700\" height=\"534\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/11\/lucro-arbitrado-tributacao-gestao-crsistemaseweb-linkocomercial.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"lucro arbitrado tributacao gestao crsistemaseweb linkocomercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/11\/lucro-arbitrado-tributacao-gestao-crsistemaseweb-linkocomercial.jpg 700w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/11\/lucro-arbitrado-tributacao-gestao-crsistemaseweb-linkocomercial-300x229.jpg 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/> <span>Como funciona o Lucro Arbitrado<\/span><\/a><br \/>\n<a class=\"link-interno-peq\" href=\"https:\/\/cr.inf.br\/blog\/mei-micro-empreendedor-individual\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"534\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/09\/mei-gestao-crsistemaseweb-linkocomercial.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"mei microempreendedor individual crsistemaseweb linkocomercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/09\/mei-gestao-crsistemaseweb-linkocomercial.jpg 800w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/09\/mei-gestao-crsistemaseweb-linkocomercial-300x200.jpg 300w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/09\/mei-gestao-crsistemaseweb-linkocomercial-768x513.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/> <span>MEI \u2013 Micro empreendedor Individual<\/span><\/a><br \/>\n<a class=\"link-interno-peq\" href=\"https:\/\/cr.inf.br\/blog\/microempresa\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"700\" height=\"467\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/10\/me-microempresa-crsistemaseweb-linkocomercial.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"me microempresa gestao crsistemaseweb linkocomercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/10\/me-microempresa-crsistemaseweb-linkocomercial.jpg 700w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/10\/me-microempresa-crsistemaseweb-linkocomercial-300x200.jpg 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/> <span>Microempresa<\/span><\/a><br \/>\n<a class=\"link-interno-peq\" href=\"https:\/\/cr.inf.br\/blog\/simples-nacional-o-que-e\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"534\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/08\/simples-nacional-gestao-crsistemaseweb-linkocomercial.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"simples nacional crsistemaseweb gestao linkocomercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/08\/simples-nacional-gestao-crsistemaseweb-linkocomercial.jpg 800w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/08\/simples-nacional-gestao-crsistemaseweb-linkocomercial-300x200.jpg 300w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/08\/simples-nacional-gestao-crsistemaseweb-linkocomercial-768x513.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/> <span>Simples Nacional: o que \u00e9<\/span><\/a><br \/>\n<a class=\"link-interno-peq\" href=\"https:\/\/cr.inf.br\/blog\/peps-ueps-e-custo-medio-ponderado-os-diferentes-tipos-de-calculo-do-custo\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"801\" height=\"535\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/07\/peps-ueps-customedioponderado-crsistemaseweb.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"peps ueps custo medio ponderado cr sistemas e web\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/07\/peps-ueps-customedioponderado-crsistemaseweb.jpg 801w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/07\/peps-ueps-customedioponderado-crsistemaseweb-300x200.jpg 300w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/07\/peps-ueps-customedioponderado-crsistemaseweb-768x513.jpg 768w\" sizes=\"(max-width: 801px) 100vw, 801px\" \/> <span>PEPS, UEPS e Custo M\u00e9dio Ponderado: os diferentes tipos de c\u00e1lculo do custo<\/span><\/a><br \/>\n<a class=\"link-interno-peq\" href=\"https:\/\/cr.inf.br\/blog\/sped-fiscal\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"924\" height=\"616\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/03\/sped-fiscal-gestao-linko-comercial-cr-sistemas-e-web.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"sped fiscal linko comercial gestao cr sistemas e web\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/03\/sped-fiscal-gestao-linko-comercial-cr-sistemas-e-web.jpg 924w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/03\/sped-fiscal-gestao-linko-comercial-cr-sistemas-e-web-300x200.jpg 300w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/03\/sped-fiscal-gestao-linko-comercial-cr-sistemas-e-web-768x512.jpg 768w\" sizes=\"(max-width: 924px) 100vw, 924px\" \/> <span>SPED Fiscal<\/span><\/a><br \/>\n<a class=\"link-interno-peq\" href=\"https:\/\/cr.inf.br\/blog\/comprar-bem-4-informacoes-imprescindiveis-para-fazer-a-melhor-negociacao\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"534\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/08\/comprar-bem-gestao-crsistemaseweb-linkcomercial.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"comprar bem gestao compras crsistemaseweb linkocomercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/08\/comprar-bem-gestao-crsistemaseweb-linkcomercial.jpg 800w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/08\/comprar-bem-gestao-crsistemaseweb-linkcomercial-300x200.jpg 300w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/08\/comprar-bem-gestao-crsistemaseweb-linkcomercial-768x513.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/> <span>Comprar bem: 4 informa\u00e7\u00f5es imprescind\u00edveis para fazer a melhor negocia\u00e7\u00e3o<\/span><\/a><br \/>\n<a class=\"link-interno-peq\" href=\"https:\/\/cr.inf.br\/blog\/markup-como-calcular\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"534\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/01\/markup-gestao-linko-comercial.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"markup gestao linko comercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/01\/markup-gestao-linko-comercial.jpg 800w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/01\/markup-gestao-linko-comercial-300x200.jpg 300w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/01\/markup-gestao-linko-comercial-768x513.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/> <span>Markup: como calcular<\/span><\/a><br \/>\n<a class=\"link-interno-peq\" href=\"https:\/\/cr.inf.br\/blog\/fluxo-de-caixa\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"1000\" height=\"703\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/01\/fluxo-de-caixa-gestao-receitas-despesas-linko-comercial.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"fluxo de caixa receitas despesas ativo passivo gestao\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/01\/fluxo-de-caixa-gestao-receitas-despesas-linko-comercial.jpg 1000w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/01\/fluxo-de-caixa-gestao-receitas-despesas-linko-comercial-300x211.jpg 300w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/01\/fluxo-de-caixa-gestao-receitas-despesas-linko-comercial-768x540.jpg 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/> <span>Fluxo de caixa<\/span><\/a><br \/>\n<a class=\"link-interno-peq\" href=\"https:\/\/cr.inf.br\/blog\/analise-da-receita-liquida-o-que-e-na-pratica\/\"><img loading=\"lazy\" decoding=\"async\" width=\"120\" height=\"67\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2017\/05\/IMG_013_004-120x67.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2017\/05\/IMG_013_004-120x67.jpg 120w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2017\/05\/IMG_013_004-300x166.jpg 300w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2017\/05\/IMG_013_004.jpg 673w\" sizes=\"(max-width: 120px) 100vw, 120px\" \/><span>Receita l\u00edquida: o que \u00e9 na pr\u00e1tica?<\/span><\/a><br \/>\n<a class=\"link-interno-peq\" href=\"https:\/\/cr.inf.br\/blog\/5-dicas-antes-de-implantar-o-cupom-fiscal-eletronico\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"520\" height=\"391\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/05\/cupom-fiscal.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"cfop Classifica\u00e7\u00e3o fiscal como implantar cupom fiscal eletr\u00f4nico cupom fiscal eletr\u00f4nico dicas exig\u00eancia fiscal faturamento impostos itens vendidos NCM nota fiscal eletr\u00f4nica Tributos vendas vendendo bem cupom fiscal eletronico linko software gestao nfc-e ecf\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/05\/cupom-fiscal.jpg 520w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/05\/cupom-fiscal-300x226.jpg 300w\" sizes=\"(max-width: 520px) 100vw, 520px\" \/> <span>5 dicas ANTES de implantar o cupom fiscal eletr\u00f4nico<\/span><\/a><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Lucro Real: Qual o regime de arrecada\u00e7\u00e3o que uma empresa estar\u00e1 inserida? Seja qual for o tamanho da organiza\u00e7\u00e3o, essa \u00e9 uma das decis\u00f5es que sempre est\u00e1 na mira dos donos de neg\u00f3cio.<\/p>\n","protected":false},"author":8,"featured_media":3843,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[280],"tags":[48,614,381,358],"class_list":["post-3842","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-estrategia","tag-impostos","tag-modalidade","tag-reforma-tributaria","tag-tributacao"],"_links":{"self":[{"href":"https:\/\/cr.inf.br\/blog\/wp-json\/wp\/v2\/posts\/3842"}],"collection":[{"href":"https:\/\/cr.inf.br\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cr.inf.br\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cr.inf.br\/blog\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/cr.inf.br\/blog\/wp-json\/wp\/v2\/comments?post=3842"}],"version-history":[{"count":36,"href":"https:\/\/cr.inf.br\/blog\/wp-json\/wp\/v2\/posts\/3842\/revisions"}],"predecessor-version":[{"id":6177,"href":"https:\/\/cr.inf.br\/blog\/wp-json\/wp\/v2\/posts\/3842\/revisions\/6177"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cr.inf.br\/blog\/wp-json\/wp\/v2\/media\/3843"}],"wp:attachment":[{"href":"https:\/\/cr.inf.br\/blog\/wp-json\/wp\/v2\/media?parent=3842"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cr.inf.br\/blog\/wp-json\/wp\/v2\/categories?post=3842"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cr.inf.br\/blog\/wp-json\/wp\/v2\/tags?post=3842"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}