{"id":3910,"date":"2020-09-23T13:31:50","date_gmt":"2020-09-23T16:31:50","guid":{"rendered":"https:\/\/cr.inf.br\/blog\/?p=3910"},"modified":"2021-08-05T13:36:56","modified_gmt":"2021-08-05T16:36:56","slug":"lucro-presumido-o-que-e","status":"publish","type":"post","link":"https:\/\/cr.inf.br\/blog\/lucro-presumido-o-que-e\/","title":{"rendered":"Lucro presumido: o que \u00e9"},"content":{"rendered":"<p><span class=\"subtitulo\">Entenda como funciona o regime de tributa\u00e7\u00e3o Lucro Presumido: o que \u00e9, vantagens e desvantagens, como optar e como sair e exemplos de c\u00e1lculo.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/09\/lucro-presumido-gestao-tributacao-crsistemaseweb-linkocomercial.jpg\" alt=\"lucro presumido gestao crsistemaseweb linkocomercial\" width=\"700\" height=\"467\" class=\"aligncenter size-full wp-image-3911\" 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\" \/><\/p>\n<p><!--more--><\/p>\n<p>Ao empreender um neg\u00f3cio, qualquer cidad\u00e3o precisa fazer sua op\u00e7\u00e3o por um regime de tributa\u00e7\u00e3o.<\/p>\n<p>As op\u00e7\u00f5es que se tem atualmente s\u00e3o:<\/p>\n<ul>\n<li>Microempreendedor Individual (MEI) &#8211; <strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/mei-microempreendedor-individual\/\">MEI \u2013 Microempreendedor Individual<\/a><\/strong><\/li>\n<p><\/p>\n<li>Simples Nacional &#8211; <strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/simples-nacional-o-que-e\/\">Simples nacional<\/a><\/strong><\/li>\n<p><\/p>\n<li>Regime geral<\/li>\n<\/ul>\n<p>O regime geral tem algumas subdivis\u00f5es:<\/p>\n<ul>\n<li>Lucro Real &#8211; <strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/lucro-real-o-que-e\/\">Lucro Real<\/a><\/strong><\/li>\n<p><\/p>\n<li>Lucro Arbitrado &#8211; <strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/como-funciona-o-lucro-arbitrado\/\">Lucro Arbitrado<\/a><\/strong><\/li>\n<p><\/p>\n<li>Lucro Presumido<\/li>\n<\/ul>\n<p>Neste post, falaremos especificamente sobre o Regime do Lucro Presumido.<\/p>\n<p>&nbsp;<\/p>\n<h2 class=\"capitulo\">O que \u00e9 Lucro Presumido?<\/h2>\n<p>O Lucro Presumido \u00e9 uma forma simplificada de tributa\u00e7\u00e3o que ir\u00e1 determinar a base de c\u00e1lculo do <strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/irpj-imposto-de-renda-pessoa-juridica\/\">IRPJ \u2013 Imposto de Renda Pessoa Jur\u00eddica<\/a><\/strong> e da <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>.<\/p>\n<p>A determina\u00e7\u00e3o das bases de c\u00e1lculo \u00e9 feita a partir da receita bruta e outras receitas que estar\u00e3o sujeitas \u00e0 tributa\u00e7\u00e3o. A partir dessas bases ser\u00e1 presumido o lucro.<\/p>\n<p>O Lucro Presumido n\u00e3o se trata de um lucro efetivamente apurado pela contabilidade, mas sim uma aproxima\u00e7\u00e3o fiscal.<\/p>\n<p>Esta forma de tributa\u00e7\u00e3o \u00e9 bastante difundida, em fun\u00e7\u00e3o da simplicidade.<\/p>\n<p>Um dos principais fatores de as empresas optarem pelo Lucro Presumido \u00e9 a quest\u00e3o da estrat\u00e9gia tribut\u00e1ria.<\/p>\n<p>Essa estrat\u00e9gia pode representar uma economia na hora de pagar os impostos (principalmente se as margens de lucro reais forem superiores \u00e0s margens presumidas).<\/p>\n<p>Uma diferen\u00e7a aqui \u00e9 o fato de que no Lucro Presumido n\u00e3o se pode aproveitar os cr\u00e9ditos de <strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/pis-programa-de-integracao-social\/\">PIS<\/a><\/strong> e <a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/cofins-contribuicao-social-financiamento-seg-social\/\">COFINS<\/a>.<\/p>\n<p>Em compensa\u00e7\u00e3o, as al\u00edquotas de <strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/pis-programa-de-integracao-social\/\">PIS<\/a><\/strong> e <a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/cofins-contribuicao-social-financiamento-seg-social\/\">COFINS<\/a> s\u00e3o menores:<\/p>\n<p><center><\/p>\n<table width: 100%; max-width: 700px; cellspacing=\"1\" class=\"tabela-bordas\" cellpadding=\"7\">\n<colgroup>\n<col width=\"240\" \/>\n<col width=\"230\" \/>\n<col width=\"230\" \/> <\/colgroup>\n<tbody>\n<tr>\n<td valign=\"center\"<\/td>\n<td>\n<p align=\"center\">Lucro Presumido<\/p>\n<\/td>\n<td>\n<p align=\"center\">Lucro Real<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"center\"><strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/pis-programa-de-integracao-social\/\">PIS<\/a><\/strong><\/td>\n<td>\n<p align=\"center\">0,65%<\/p>\n<\/td>\n<td>\n<p align=\"center\">1,65%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"center\"><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/cofins-contribuicao-social-financiamento-seg-social\/\">COFINS<\/a><\/td>\n<td>\n<p align=\"center\">3%<\/p>\n<\/td>\n<td>\n<p align=\"center\">7,6%<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><\/center><\/p>\n<td>\n<p>&nbsp;<\/p>\n<h2 class=\"capitulo\">Vantagens e desvantagens<\/h2>\n<p>A empresa deve estudar, junto com a sua assessoria cont\u00e1bil e fiscal, sobre as vantagens de optar por este regime.<\/p>\n<p>Nem sempre ele ser\u00e1 vantajoso. \u00c0s vezes mesmo o <strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/lucro-real-o-que-e\/\">Lucro Real<\/a><\/strong>, com al\u00edquotas mais pesadas, pode ser mais lucrativo.<\/p>\n<p>Deve-se considerar como tudo ir\u00e1 influenciar nos impostos: <strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/irpj-imposto-de-renda-pessoa-juridica\/\">IRPJ<\/a><\/strong>, <strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/csll-contribuicao-social-sobre-o-lucro-liquido\/\">CSLL<\/a><\/strong>, <strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/pis-programa-de-integracao-social\/\">PIS<\/a><\/strong> e <a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/cofins-contribuicao-social-financiamento-seg-social\/\">COFINS<\/a>.<\/p>\n<table width: 100%; max-width: 700px; cellspacing=\"1\" class=\"tabela-bordas\" cellpadding=\"7\">\n<colgroup>\n<col width=\"350\" \/>\n<col width=\"350\" \/> <\/colgroup>\n<tbody>\n<tr valign=\"center\">\n<td>\n<p align=\"center\">Pr\u00f3s<\/p>\n<\/td>\n<td>\n<p align=\"center\">Contras<\/p>\n<\/td>\n<\/tr>\n<tr valign=\"center\">\n<td width=\"268\">O Lucro presumido pode apresentar al\u00edquotas mais baixas mensalmente, se comparado ao <strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/simples-nacional-o-que-e\/\">Simples nacional<\/a><\/strong>.<br \/>\nEvidentemente, essa compara\u00e7\u00e3o precisa levar em conta onde a empresa est\u00e1 enquadrada no Simples Nacional.<\/td>\n<td width=\"268\">Se compararmos com faixas mais baixas do Simples Nacional, podemos enxergar desvantagens.<\/td>\n<\/tr>\n<tr valign=\"center\">\n<td>Em rela\u00e7\u00e3o ao <strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/lucro-real-o-que-e\/\">Lucro Real<\/a><\/strong>, uma parcela menor de lucro \u00e9 gasta com impostos, visto que no Lucro Real, o <strong><a class=\"link-interno\" 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> s\u00e3o tributados conforme o resultado real ocorrido.<\/td>\n<td>Numa margem de lucro muito baixa, o Lucro Real pode at\u00e9 ser mais vantajoso, devido as suas caracter\u00edsticas.<\/td>\n<\/tr>\n<tr valign=\"center\">\n<td>Os percentuais de <strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/pis-programa-de-integracao-social\/\">PIS<\/a><\/strong> e <a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/cofins-contribuicao-social-financiamento-seg-social\/\">COFINS<\/a> s\u00e3o menos da metade das al\u00edquotas pagas no Lucro Real.<\/td>\n<td>O Lucro Presumido exige Escritura\u00e7\u00e3o Fiscal Digital (EFD), Escritura\u00e7\u00e3o Cont\u00e1bil Digital (ECD) e Escritura\u00e7\u00e3o Cont\u00e1bil Fiscal (ECF).<\/td>\n<\/tr>\n<tr valign=\"center\">\n<td>Menos obriga\u00e7\u00f5es assess\u00f3rias do que o <strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/lucro-real-o-que-e\/\">Lucro Real<\/a><\/strong>.<\/td>\n<td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h2 class=\"capitulo\">Como optar e como sair?<\/h2>\n<p>A op\u00e7\u00e3o pelo regime de tributa\u00e7\u00e3o pelo Lucro Presumido deve ser manifestada com o pagamento da primeira ou \u00fanica quota de imposto.<\/p>\n<p>Uma empresa somente pode optar pelo Lucro Presumido caso n\u00e3o esteja obrigada a fazer a apura\u00e7\u00e3o pelo <strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/lucro-real-o-que-e\/\">Lucro Real<\/a><\/strong>.<\/p>\n<p>A empresa poder\u00e1 sair do Lucro Presumido anualmente.<\/p>\n<p>Isso ser\u00e1 por op\u00e7\u00e3o ou se a pessoa jur\u00eddica deixar de se enquadrar nas condi\u00e7\u00f5es legais para permanecer no sistema.<\/p>\n<p>&nbsp;<\/p>\n<h2 class=\"capitulo\">Exemplo de aplica\u00e7\u00e3o e percentuais fixados pelo fisco<\/h2>\n<p>Digamos que uma empresa faturou <strong>R$ 15.000,00<\/strong> em um determinado m\u00eas.<\/p>\n<p>Sobre o faturamento, ent\u00e3o, temos os seguintes impostos:<\/p>\n<p><strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/pis-programa-de-integracao-social\/\">PIS<\/a><\/strong> (0,65%) = <strong>R$ 97,50<\/strong><br \/>\n<a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/cofins-contribuicao-social-financiamento-seg-social\/\">COFINS<\/a> (3%) = <strong>R$ 450,00<\/strong><\/p>\n<p>Para calcular 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> \u00e9 necess\u00e1rio saber o faturamento de um trimestre.<\/p>\n<p>Supondo que os <strong>R$ 15.000,00<\/strong> se repetem em tr\u00eas meses de faturamento, ter\u00edamos <strong>R$ 45.000,00<\/strong>.<\/p>\n<table width: 100%; max-width: 700px; cellspacing=\"1\" class=\"tabela-bordas\" cellpadding=\"7\">\n<colgroup>\n<col width=\"400\" \/>\n<col width=\"150\" \/>\n<col width=\"150\" \/> <\/colgroup>\n<tbody>\n<tr valign=\"center\">\n<td>    <\/td>\n<td>\n<p align=\"center\">IRPJ<\/p>\n<\/td>\n<td>\n<p align=\"center\">CSLL<\/p>\n<\/td>\n<\/tr>\n<tr valign=\"center\">\n<td>Receita operacional bruta    <\/td>\n<td>\n<p align=\"right\">R$ 45.000,00<\/p>\n<\/td>\n<td>\n<p align=\"right\">R$ 45.000,00<\/p>\n<\/td>\n<\/tr>\n<tr valign=\"center\">\n<td>Percentual de lucro fixado pelo fisco (Presun\u00e7\u00e3o do Lucro)    <\/td>\n<td>\n<p align=\"right\">8%<\/p>\n<\/td>\n<td>\n<p align=\"right\">12%<\/p>\n<\/td>\n<\/tr>\n<tr valign=\"center\">\n<td>Lucro presumido relativo \u00e0 receita bruta    <\/td>\n<td>\n<p align=\"right\">R$ 3.600,00<\/p>\n<\/td>\n<td>\n<p align=\"right\">R$ 5.400,00<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>O <strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/irpj-imposto-de-renda-pessoa-juridica\/\">IRPJ<\/a><\/strong> tem uma al\u00edquota de <strong>15%<\/strong> para todo lucro at\u00e9 <strong>R$ 20.000,00<\/strong> por m\u00eas.<\/p>\n<p>E para todo lucro que passar desse limite, aplica-se <strong>25%<\/strong>.<\/p>\n<p>J\u00e1 para o <strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/csll-contribuicao-social-sobre-o-lucro-liquido\/\">CSLL<\/a><\/strong> a al\u00edquota \u00e9 de <strong>9%<\/strong> sobre a base de c\u00e1lculo.<\/p>\n<p>Assim, temos:<\/p>\n<p><center><\/p>\n<table width: 100%; max-width: 700px; cellspacing=\"1\" class=\"tabela-bordas\" cellpadding=\"7\">\n<colgroup>\n<col width=\"350\" \/>\n<col width=\"350\" \/> <\/colgroup>\n<tbody>\n<tr valign=\"center\">\n<td>IRPJ    <\/td>\n<td>    <\/td>\n<\/tr>\n<\/tbody>\n<tbody>\n<tr valign=\"center\">\n<td>Base de c\u00e1lculo presumida    <\/td>\n<td>\n<p align=\"right\">R$ 3.600,00<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<tbody>\n<tr valign=\"center\">\n<td>Al\u00edquota de IRPJ    <\/td>\n<td>\n<p align=\"right\">15%<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<tbody>\n<tr valign=\"center\">\n<td>Valor do imposto    <\/td>\n<td>\n<p align=\"right\">R$ 540,00<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><\/center><\/p>\n<p><center><\/p>\n<table width: 100%; max-width: 700px; cellspacing=\"1\" class=\"tabela-bordas\" cellpadding=\"7\">\n<colgroup>\n<col width=\"350\" \/>\n<col width=\"350\" \/> <\/colgroup>\n<tbody>\n<tr valign=\"center\">\n<td>CSLL    <\/td>\n<td>    <\/td>\n<\/tr>\n<\/tbody>\n<tbody>\n<tr valign=\"center\">\n<td>Base de c\u00e1lculo presumida    <\/td>\n<td>\n<p align=\"right\">R$ 5.400,00<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<tbody>\n<tr valign=\"center\">\n<td>Al\u00edquota de IRPJ    <\/td>\n<td>\n<p align=\"right\">9%<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<tbody>\n<tr valign=\"center\">\n<td>Valor do imposto    <\/td>\n<td>\n<p align=\"right\">R$ 486,00<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><\/center><\/p>\n<p>Neste caso, a empresa teria um total de <strong>R$ 1.573,50<\/strong> de impostos a pagar.<\/p>\n<p>\u00c9 necess\u00e1rio ficar atento ao fato de que a empresa ainda precisa incluir os impostos estaduais (<strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/icms-imposto-sobre-circulacao-de-mercadorias\/\">ICMS<\/a><\/strong>) e os impostos municipais (<strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/issqn-imposto-sobre-servico-de-qualquer-natureza\/\">ISS<\/a><\/strong>) ao c\u00e1lculo acima.<\/p>\n<p>Dependendo do ramo de atividade, poder\u00e1 ter ICMS, ISS ou ambos.<\/p>\n<p>&nbsp;<\/p>\n<h2 class=\"capitulo\">Percentuais fixados para presun\u00e7\u00e3o do imposto<\/h2>\n<p>Os percentuais de presun\u00e7\u00e3o de lucro de 8% e 12% aplicados no exemplo acima variam de acordo com a atividade de cada empresa.<\/p>\n<p>Na <strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/csll-contribuicao-social-sobre-o-lucro-liquido\/\">CSLL<\/a><\/strong> os percentuais s\u00e3o conforme a tabela abaixo:<\/p>\n<table width: 100%; max-width: 700px; cellspacing=\"1\" class=\"tabela-bordas\" cellpadding=\"7\">\n<colgroup>\n<col width=\"500\" \/>\n<col width=\"200\" \/> <\/colgroup>\n<tbody>\n<tr>\n<td valign=\"center\"><b>Atividade<\/b><\/td>\n<td>\n<p align=\"right\"><b>Percentual sobre a receita bruta<\/b><\/p>\n<p align=\"right\"><b>(Presun\u00e7\u00e3o do Lucro)<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"center\">Atividades comerciais<\/p>\n<p>Atividades industriais<\/p>\n<p>Servi\u00e7os hospitalares e de transporte<\/td>\n<td>\n<p align=\"center\">12%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"center\">Presta\u00e7\u00e3o de servi\u00e7os em geral (que n\u00e3o seja hospitalar e transporte)<\/p>\n<p>Intermedia\u00e7\u00e3o de neg\u00f3cios, administra\u00e7\u00e3o, loca\u00e7\u00e3o ou cess\u00e3o de bens im\u00f3veis, m\u00f3veis e direitos de qualquer natureza<\/td>\n<td>\n<p align=\"center\">32%<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>No caso do <strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/irpj-imposto-de-renda-pessoa-juridica\/\">IRPJ<\/a><\/strong> existe uma gama maior de percentuais.<\/p>\n<table width: 100%; max-width: 700px; cellspacing=\"1\" class=\"tabela-bordas\" cellpadding=\"7\">\n<colgroup>\n<col width=\"500\" \/>\n<col width=\"200\" \/> <\/colgroup>\n<tbody>\n<tr>\n<td valign=\"center\"><b>Atividade<\/b>    <\/td>\n<td>\n<p align=\"right\"><b>Percentual sobre a receita bruta<\/b><\/p>\n<p align=\"right\"><b>(Presun\u00e7\u00e3o do Lucro)<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"center\">Revenda a varejo de combust\u00edveis e g\u00e1s natural    <\/td>\n<td>\n<p align=\"center\">1,6%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"center\">Venda de mercadorias ou produtos<\/p>\n<p>Transporte de cargas<\/p>\n<p>Atividades imobili\u00e1rias<\/p>\n<p>Servi\u00e7os hospitalares<\/p>\n<p>Atividade Rural<\/p>\n<p>Industrializa\u00e7\u00e3o com materiais fornecidos pelo encomendante<\/p>\n<p>Outras atividades n\u00e3o especificadas (exceto presta\u00e7\u00e3o de servi\u00e7os)    <\/td>\n<td>\n<p align=\"center\">8%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"center\">Servi\u00e7os de transporte (exceto o de cargas)<\/p>\n<p>Servi\u00e7os gerais com receita bruta at\u00e9 R$ 120.000\/ano    <\/td>\n<td>\n<p align=\"center\">16%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"center\">Servi\u00e7os profissionais (m\u00e9dicos, dentistas, advogados, contadores, auditores, engenheiros, consultores, economistas, etc.)<\/p>\n<p>Intermedia\u00e7\u00e3o de neg\u00f3cios<\/p>\n<p>Administra\u00e7\u00e3o, loca\u00e7\u00e3o ou cess\u00e3o de bens m\u00f3veis\/im\u00f3veis ou direitos<\/p>\n<p>Servi\u00e7os de constru\u00e7\u00e3o civil, quando a prestadora n\u00e3o empregar materiais de sua propriedade nem se responsabilizar pela execu\u00e7\u00e3o da obra (ADN Cosit 6\/97).<\/p>\n<p>Servi\u00e7os em geral, para os quais n\u00e3o haja previs\u00e3o de percentual espec\u00edfico    <\/td>\n<td>\n<p align=\"center\">32%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"center\">No caso de explora\u00e7\u00e3o de atividades diversificadas ser\u00e1 aplicado sobre a receita bruta de cada atividade o respectivo percentual    <\/td>\n<td>\n<p align=\"center\">1,6% a 32%<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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\/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\/lucro-real-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\/09\/lucro-real-gestao-crsistemaseweb-linkocomercial.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"lucro real gestao crsistemaseweb linko comercial\" 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\" \/> <span>Lucro Real: 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\/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\/cupom-fiscal-eletronico-penalidades-por-nao-estar-adequado\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"801\" height=\"535\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/06\/cupom-fiscal-eletronico-nfc-e-penalidades-crsistemaseweb.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"cupom fiscal eletronico penalidades cr sistemas e web linko comercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/06\/cupom-fiscal-eletronico-nfc-e-penalidades-crsistemaseweb.jpg 801w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/06\/cupom-fiscal-eletronico-nfc-e-penalidades-crsistemaseweb-300x200.jpg 300w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/06\/cupom-fiscal-eletronico-nfc-e-penalidades-crsistemaseweb-768x513.jpg 768w\" sizes=\"(max-width: 801px) 100vw, 801px\" \/> <span>Cupom fiscal eletr\u00f4nico: penalidades por n\u00e3o estar adequado<\/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\/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\/rot-st-regime-optativo-de-tributacao-da-substituicao-tributaria\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"626\" height=\"626\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/12\/rot-st-tributacao-faturamento-gestao-linko-comercial.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"rot-st-tributacao-faturamento-gestao-linko-comercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/12\/rot-st-tributacao-faturamento-gestao-linko-comercial.jpg 626w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/12\/rot-st-tributacao-faturamento-gestao-linko-comercial-150x150.jpg 150w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/12\/rot-st-tributacao-faturamento-gestao-linko-comercial-300x300.jpg 300w\" sizes=\"(max-width: 626px) 100vw, 626px\" \/> <span>ROT-ST: Regime Optativo de Tributa\u00e7\u00e3o da Substitui\u00e7\u00e3o Tribut\u00e1ria<\/span><\/a><br \/>\n<a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/como-saber-se-um-custo-e-fixo-ou-variavel\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"120\" height=\"62\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/02\/CUSTO-fixo-e-variavel-120x62.png\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"Custo fixo e vari\u00e1vel, controle financeiro, finan\u00e7as, investimentos, software de gest\u00e3o, linko comercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/02\/CUSTO-fixo-e-variavel-120x62.png 120w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/02\/CUSTO-fixo-e-variavel-300x156.png 300w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/02\/CUSTO-fixo-e-variavel-768x400.png 768w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/02\/CUSTO-fixo-e-variavel-1024x533.png 1024w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/02\/CUSTO-fixo-e-variavel.png 1499w\" sizes=\"(max-width: 120px) 100vw, 120px\" \/> <span>Como saber se um custo \u00e9 fixo ou vari\u00e1vel ?<\/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\/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\/lucro-real-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\/09\/lucro-real-gestao-crsistemaseweb-linkocomercial.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"lucro real gestao crsistemaseweb linko comercial\" 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\" \/> <span>Lucro Real: 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\/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\/cupom-fiscal-eletronico-penalidades-por-nao-estar-adequado\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"801\" height=\"535\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/06\/cupom-fiscal-eletronico-nfc-e-penalidades-crsistemaseweb.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"cupom fiscal eletronico penalidades cr sistemas e web linko comercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/06\/cupom-fiscal-eletronico-nfc-e-penalidades-crsistemaseweb.jpg 801w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/06\/cupom-fiscal-eletronico-nfc-e-penalidades-crsistemaseweb-300x200.jpg 300w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/06\/cupom-fiscal-eletronico-nfc-e-penalidades-crsistemaseweb-768x513.jpg 768w\" sizes=\"(max-width: 801px) 100vw, 801px\" \/> <span>Cupom fiscal eletr\u00f4nico: penalidades por n\u00e3o estar adequado<\/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\/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\/rot-st-regime-optativo-de-tributacao-da-substituicao-tributaria\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"626\" height=\"626\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/12\/rot-st-tributacao-faturamento-gestao-linko-comercial.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"rot-st-tributacao-faturamento-gestao-linko-comercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/12\/rot-st-tributacao-faturamento-gestao-linko-comercial.jpg 626w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/12\/rot-st-tributacao-faturamento-gestao-linko-comercial-150x150.jpg 150w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/12\/rot-st-tributacao-faturamento-gestao-linko-comercial-300x300.jpg 300w\" sizes=\"(max-width: 626px) 100vw, 626px\" \/> <span>ROT-ST: Regime Optativo de Tributa\u00e7\u00e3o da Substitui\u00e7\u00e3o Tribut\u00e1ria<\/span><\/a><br \/>\n<a class=\"link-interno-peq\" href=\"https:\/\/cr.inf.br\/blog\/como-saber-se-um-custo-e-fixo-ou-variavel\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"120\" height=\"62\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/02\/CUSTO-fixo-e-variavel-120x62.png\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"Custo fixo e vari\u00e1vel, controle financeiro, finan\u00e7as, investimentos, software de gest\u00e3o, linko comercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/02\/CUSTO-fixo-e-variavel-120x62.png 120w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/02\/CUSTO-fixo-e-variavel-300x156.png 300w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/02\/CUSTO-fixo-e-variavel-768x400.png 768w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/02\/CUSTO-fixo-e-variavel-1024x533.png 1024w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/02\/CUSTO-fixo-e-variavel.png 1499w\" sizes=\"(max-width: 120px) 100vw, 120px\" \/> <span>Como saber se um custo \u00e9 fixo ou vari\u00e1vel ?<\/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>Entenda como funciona o regime de tributa\u00e7\u00e3o Lucro Presumido: o que \u00e9, vantagens e desvantagens, como optar e como sair e exemplos de c\u00e1lculo.<\/p>\n","protected":false},"author":8,"featured_media":3911,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[280],"tags":[365,41,614,358],"class_list":["post-3910","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-estrategia","tag-estrategia","tag-lucro","tag-modalidade","tag-tributacao"],"_links":{"self":[{"href":"https:\/\/cr.inf.br\/blog\/wp-json\/wp\/v2\/posts\/3910"}],"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=3910"}],"version-history":[{"count":39,"href":"https:\/\/cr.inf.br\/blog\/wp-json\/wp\/v2\/posts\/3910\/revisions"}],"predecessor-version":[{"id":6174,"href":"https:\/\/cr.inf.br\/blog\/wp-json\/wp\/v2\/posts\/3910\/revisions\/6174"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cr.inf.br\/blog\/wp-json\/wp\/v2\/media\/3911"}],"wp:attachment":[{"href":"https:\/\/cr.inf.br\/blog\/wp-json\/wp\/v2\/media?parent=3910"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cr.inf.br\/blog\/wp-json\/wp\/v2\/categories?post=3910"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cr.inf.br\/blog\/wp-json\/wp\/v2\/tags?post=3910"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}