{"id":4096,"date":"2020-10-28T23:35:09","date_gmt":"2020-10-29T02:35:09","guid":{"rendered":"https:\/\/cr.inf.br\/blog\/?p=4096"},"modified":"2024-02-21T17:18:09","modified_gmt":"2024-02-21T20:18:09","slug":"csll-contribuicao-social-sobre-o-lucro-liquido","status":"publish","type":"post","link":"https:\/\/cr.inf.br\/blog\/csll-contribuicao-social-sobre-o-lucro-liquido\/","title":{"rendered":"CSLL &#8211; Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido"},"content":{"rendered":"<p><span class=\"subtitulo\">Entendendo a CSLL: O que \u00e9, quem paga, como ela \u00e9 calculada no Lucro presumido, arbitrado e real. Como funciona para o simples nacional e o MEI. Al\u00e9m de informa\u00e7\u00f5es sobre como pagar e sobre a import\u00e2ncia de um planejamento tribut\u00e1rio.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/10\/csll-tributacao-crsistemaseweb-linkocomercial-.jpg\" alt=\"csll tributacao crsistemaseweb linkocomercial\" width=\"700\" height=\"467\" class=\"aligncenter size-full wp-image-4098\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/10\/csll-tributacao-crsistemaseweb-linkocomercial-.jpg 700w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/10\/csll-tributacao-crsistemaseweb-linkocomercial--300x200.jpg 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/p>\n<p><!--more--><\/p>\n<p>CSLL \u00e9 a Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido.<\/p>\n<p>Trata-se de um tributo federal que incide sobre todas as pessoas jur\u00eddicas domiciliadas no Brasil.<\/p>\n<p>A finalidade deste tributo \u00e9 dar apoio financeiro \u00e0 seguridade social. <\/p>\n<p>O apoio financeiro s\u00e3o os investimentos em servi\u00e7os p\u00fablicos como aposentadoria, desemprego, direitos \u00e0 sa\u00fade, dentre outros.<\/p>\n<p>Regida pela Lei 7.689\/1988 e 8.981\/1995 (artigo 57), tem na sua aplica\u00e7\u00e3o as mesmas regras de apura\u00e7\u00e3o e pagamento do <strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/irpj-imposto-de-renda-pessoa-juridica\/\">Imposto de Renda das Pessoas Jur\u00eddicas (IRPJ)<\/a><\/strong>. <\/p>\n<p>Caso queira saber mais sobre o Imposto de renda, acesse: <strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/irrf-imposto-de-renda-retido-na-fonte\/\">IRRF \u2013 Imposto de Renda Retido na Fonte<\/a><\/strong><\/p>\n<p>&nbsp;<\/p>\n<h2 class=\"capitulo\">Quem paga?<\/h2>\n<p>Todas as empresas pagam, sejam elas de modalidades gerais (<strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/lucro-real-o-que-e\/\">Lucro Real<\/a><\/strong>, <strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/lucro-presumido-o-que-e\/\">Presumido<\/a><\/strong> ou <strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/como-funciona-o-lucro-arbitrado\/\">Arbitrado<\/a><\/strong>), as optantes pelo <strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/simples-nacional-o-que-e\/\">Simples Nacional<\/a><\/strong> e <strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/mei-microempreendedor-individual\/\">MEI<\/a><\/strong>.<\/p>\n<p>N\u00e3o h\u00e1 como optar em recolher o <strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/irpj-imposto-de-renda-pessoa-juridica\/\">IRPJ<\/a><\/strong> pelo Lucro Real e a CSLL pelo Lucro Presumido.<\/p>\n<p>Segundo informa\u00e7\u00f5es do site do Governo Federal:<\/p>\n<ul>\n<li>Mesmo entidades sem fins lucrativos (Inciso I, artigo 12, decreto 3.048\/1999) que n\u00e3o se enquadrem na imunidade e isen\u00e7\u00e3o da Lei 9.532\/1997, devem apurar a base de c\u00e1lculo e a CSLL;<\/li>\n<p><\/p>\n<li>Associa\u00e7\u00f5es de poupan\u00e7a e empr\u00e9stimo est\u00e3o isentas do Imposto de Renda, mas s\u00e3o contribuintes da CSLL;<\/li>\n<p><\/p>\n<li>S\u00e3o isentas de CSLL as entidades fechadas de previd\u00eancia complementar (popularmente conhecidas como fundos de pens\u00e3o), no entanto apenas para os valores (faturamento, por exemplo) que ocorrerem a partir de 01\/01\/2002.<\/li>\n<\/ul>\n<p>Sociedades cooperativas e entidades beneficentes de assist\u00eancia social est\u00e3o isentas de pagamento.<\/p>\n<p>Apenas para complementar, aquelas entidades beneficentes de assist\u00eancia social, al\u00e9m de terem isen\u00e7\u00e3o da CSLL, tamb\u00e9m s\u00e3o isentas da <a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/cofins-contribuicao-social-financiamento-seg-social\/\">COFINS<\/a> e do <strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/pis-programa-de-integracao-social\/\">PIS<\/a><\/strong>\/PASEP.<\/p>\n<p>&nbsp;<\/p>\n<h2 class=\"capitulo\">CSLL no Lucro Presumido<\/h2>\n<p>No Lucro Presumido a apura\u00e7\u00e3o da CSLL \u00e9 feita a partir de al\u00edquotas de presun\u00e7\u00e3o.<\/p>\n<p>O c\u00e1lculo da CSLL no Lucro Presumido, bem como as al\u00edquotas para cada ramo de atividade, est\u00e3o explicados neste outro material: <strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/lucro-presumido-o-que-e\/\">Lucro presumido<\/a><\/strong><\/p>\n<p>&nbsp;<\/p>\n<h2 class=\"capitulo\">CSLL no Lucro Arbitrado<\/h2>\n<p>Arbitramento de lucro \u00e9 uma forma de apura\u00e7\u00e3o da base de c\u00e1lculo dos impostos.<\/p>\n<p>Para determinar o lucro real ou presumido s\u00e3o exigidas algumas obriga\u00e7\u00f5es. Elas s\u00e3o chamadas de \u201cobriga\u00e7\u00f5es acess\u00f3rias\u201d.<\/p>\n<p>Exemplos de obriga\u00e7\u00f5es acess\u00f3rias: livro di\u00e1rio e livro raz\u00e3o na contabilidade e o registro de invent\u00e1rio do estoque.<\/p>\n<p>O Lucro Arbitrado \u00e9 aplicado quando a empresa n\u00e3o cumpre alguma dessas obriga\u00e7\u00f5es acess\u00f3rias.<\/p>\n<p>Quando conhecida a receita bruta e, desde que ocorrida qualquer das hip\u00f3teses de arbitramento previstas na legisla\u00e7\u00e3o fiscal, o contribuinte pode efetuar o pagamento da CSLL correspondente, com base nas regras do lucro arbitrado.<\/p>\n<p>A situa\u00e7\u00e3o acima n\u00e3o se aplica apenas \u00e0 CSLL. Os demais tributos que envolvem a opera\u00e7\u00e3o (tais como o IRPJ) tamb\u00e9m se enquadram nessa situa\u00e7\u00e3o.<\/p>\n<p>Para o c\u00e1lculo da CSLL no Regime de Lucro Arbitrado, o procedimento \u00e9 o mesmo do realizado no Lucro Presumido. \u00c9 poss\u00edvel ler mais sobre CSSL e Lucro Arbitrado neste material: <strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/como-funciona-o-lucro-arbitrado\/\">Como funciona o Lucro Arbitrado<\/a><\/strong><\/p>\n<p>&nbsp;<\/p>\n<h2 class=\"capitulo\">CSLL no Lucro Real<\/h2>\n<p>A cada trimestre a CSLL \u00e9 apurada. Existe tamb\u00e9m a possibilidade de efetuar o recolhimento mensal.<\/p>\n<p>A apura\u00e7\u00e3o sempre ocorre ap\u00f3s a contabilidade apurar os resultados de vendas, impostos, despesas e custos. Ou seja, ap\u00f3s a apura\u00e7\u00e3o do lucro.<\/p>\n<p>No Lucro Real a base de c\u00e1lculo da CSLL \u00e9 ajustada em um Livro chamado Livro de Apura\u00e7\u00e3o do Lucro Real (LALUR). Isso \u00e9 feito conforme algumas adi\u00e7\u00f5es e exclus\u00f5es que s\u00e3o exigidas pela lei.<\/p>\n<p>Exemplificamos alguns c\u00e1lculos da CSLL para o Lucro Real neste nosso material aqui: <strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/lucro-real-o-que-e\/\">Lucro Real<\/a><\/strong><\/p>\n<p>&nbsp;<\/p>\n<h2 class=\"capitulo\">CSLL no Simples Nacional<\/h2>\n<p>Para as empresas optantes pelo Simples Nacional, a CSLL estar\u00e1 embutida na al\u00edquota, junto da guia \u00fanica de pagamento do simples.<\/p>\n<p>Veja mais detalhes sobre o Simples Nacional e como a CSLL \u00e9 calculada neste material onde falamos especificamente do Simples Nacional: <strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/simples-nacional-o-que-e\/\">Simples nacional<\/a><\/strong><\/p>\n<p>&nbsp;<\/p>\n<h2 class=\"capitulo\">CSLL no MEI<\/h2>\n<p>Quem \u00e9 MEI tamb\u00e9m paga CSLL.<\/p>\n<p>O tributo estar\u00e1 incluso no valor fixo mensal que o contribuinte ir\u00e1 pagar na sua Guia DAS-MEI.<\/p>\n<p>Veja mais informa\u00e7\u00f5es sobre o MEI neste material: <strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/mei-microempreendedor-individual\/\">MEI \u2013 Microempreendedor Individual<\/a><\/strong><\/p>\n<p>&nbsp;<\/p>\n<h2 class=\"capitulo\">Como pagar?<\/h2>\n<p>O pagamento da CSLL \u00e9 feito a partir de uma DARF (Documento de Arrecada\u00e7\u00e3o de Receitas Federais).<\/p>\n<p>Cada tributo tem um c\u00f3digo espec\u00edfico. \u00c9 importante ficar atento ao preencher a DARF, para informar o c\u00f3digo correto.<\/p>\n<p>Informar o c\u00f3digo errado poder\u00e1 determinar que voc\u00ea continuar\u00e1 devendo aquele imposto.<\/p>\n<p>Os c\u00f3digos de pagamento s\u00e3o estes:<\/p>\n<table width: 100%; max-width: 700px; cellspacing=\"1\" class=\"tabela-bordas\" cellpadding=\"7\">\n<colgroup>\n<col width=\"150\" \/>\n<col width=\"550\" \/> <\/colgroup>\n<tbody>\n<tr>\n<td><span style=\"font-size: medium;\">2484<\/span><\/span><\/td>\n<td><span style=\"font-size: medium;\">Pessoas Jur\u00eddicas n\u00e3o Financeiras &#8211; Resultado Ajustado &#8211; Estimativa Mensal<\/span><\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-size: medium;\">2469<\/span><\/span><\/td>\n<td><span style=\"font-size: medium;\">Entidades Financeiras &#8211; Estimativa Mensal<\/span><\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-size: medium;\">6012<\/span><\/span><\/td>\n<td><span style=\"font-size: medium;\">Pessoas Jur\u00eddicas n\u00e3o Financeiras &#8211; Resultado Ajustado &#8211; Apura\u00e7\u00e3o Trimestral<\/span><\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-size: medium;\">2030<\/span><\/span><\/td>\n<td><span style=\"font-size: medium;\">Entidades Financeiras &#8211; Apura\u00e7\u00e3o Trimestral<\/span><\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-size: medium;\">6773<\/span><\/span><\/td>\n<td><span style=\"font-size: medium;\">Pessoas Jur\u00eddicas n\u00e3o Financeiras &#8211; Resultado Ajustado &#8211; Ajuste Anual<\/span><\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-size: medium;\">6758<\/span><\/span><\/td>\n<td><span style=\"font-size: medium;\">Entidades Financeiras &#8211; Resultado &#8211; Ajuste Anual<\/span><\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-size: medium;\">2372<\/span><\/span><\/td>\n<td><span style=\"font-size: medium;\">PJ optante pela apura\u00e7\u00e3o com Base no Resultado Presumido ou pelo Arbitrado<\/span><\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-size: medium;\">5638<\/span><\/span><\/td>\n<td><span style=\"font-size: medium;\">Pessoas Jur\u00eddicas que apuram a CSLL com base no Resultado Arbitrado<\/span><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Quando a CSLL for apurada trimestralmente, ela ser\u00e1 paga em quota \u00fanica at\u00e9 o \u00faltimo dia do m\u00eas subsequente ao encerramento do per\u00edodo de apura\u00e7\u00e3o.<\/p>\n<p>Quando for paga mensalmente, o vencimento ser\u00e1 o \u00faltimo dia \u00fatil do m\u00eas subsequente ao qual o tributo se referir.<\/p>\n<p>Qualquer irregularidade ou falhas de pagamento pode levar a uma autua\u00e7\u00e3o. A <strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/multa-quanto-cobrar-quando-o-cliente-atrasa\/\">multa<\/a><\/strong> \u00e9 de 50% do valor devido (Lei 9.430\/1990, artigo 44). Essa multa \u00e9 aplicada tamb\u00e9m ao IRPJ.<\/p>\n<p>&nbsp;<\/p>\n<h2 class=\"capitulo\">Planejamento<\/h2>\n<p>Nosso Pa\u00eds possui uma lista grande de tributos a pagar. Dependendo o regime de tributa\u00e7\u00e3o que voc\u00ea se encontra, pode pagar mais ou menos impostos.<\/p>\n<p>Por isso, \u00e9 extremamente importante que seja feito um planejamento tribut\u00e1rio. Consulte o seu contador e verifique as melhores op\u00e7\u00f5es para o seu neg\u00f3cio.<\/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\/plano-de-contas-como-funciona\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"700\" height=\"467\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/10\/plano-de-contas-financeiro-gestao-crsistemaseweb-linkocomercial-.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"plano de contas financeiro gestao crsistemaseweb linkocomercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/10\/plano-de-contas-financeiro-gestao-crsistemaseweb-linkocomercial-.jpg 700w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/10\/plano-de-contas-financeiro-gestao-crsistemaseweb-linkocomercial--300x200.jpg 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/> <span>Como funciona um plano de contas<\/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\/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\/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\/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\/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\/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\/reforma-tributaria-o-que-e-e-qual-o-impacto-nas-empresas\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"1458\" height=\"1113\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2024\/01\/reforma-tributaria-cr-sistemas-e-web-linko-comercial.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"reforma-tributaria-cr-sistemas-e-web-linko-comercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2024\/01\/reforma-tributaria-cr-sistemas-e-web-linko-comercial.jpg 1458w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2024\/01\/reforma-tributaria-cr-sistemas-e-web-linko-comercial-300x229.jpg 300w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2024\/01\/reforma-tributaria-cr-sistemas-e-web-linko-comercial-1024x782.jpg 1024w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2024\/01\/reforma-tributaria-cr-sistemas-e-web-linko-comercial-768x586.jpg 768w\" sizes=\"(max-width: 1458px) 100vw, 1458px\" \/> <span>Reforma Tribut\u00e1ria: o que \u00e9 e qual o impacto nas empresas<\/span><\/a><br \/>\n<a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/fgts-fundo-de-garantia-do-tempo-de-servico\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"1200\" height=\"675\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/12\/fgts-tributacao-impostos-gestao-linko-comercial-crsistemaseweb.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"fgts-tributacao-impostos-gestao-linko-comercial-cr-sistemas-e-web\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/12\/fgts-tributacao-impostos-gestao-linko-comercial-crsistemaseweb.jpg 1200w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/12\/fgts-tributacao-impostos-gestao-linko-comercial-crsistemaseweb-300x169.jpg 300w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/12\/fgts-tributacao-impostos-gestao-linko-comercial-crsistemaseweb-768x432.jpg 768w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/12\/fgts-tributacao-impostos-gestao-linko-comercial-crsistemaseweb-1024x576.jpg 1024w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/> <span>FGTS \u2013 Fundo de Garantia do Tempo de Servi\u00e7o<\/span><\/a><br \/>\n<a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/inss-instituto-nacional-de-seguro-social\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"577\" height=\"385\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/12\/inss-tributacao-impostos-gestao-linko-comercial-cr-sistemas-e-web.png\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"inss-tributacao-impostos-gestao-linko-comercial-cr-sistemas-e-web\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/12\/inss-tributacao-impostos-gestao-linko-comercial-cr-sistemas-e-web.png 577w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/12\/inss-tributacao-impostos-gestao-linko-comercial-cr-sistemas-e-web-300x200.png 300w\" sizes=\"(max-width: 577px) 100vw, 577px\" \/> <span>INSS \u2013 Instituto Nacional de Seguro Social<\/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\/icms-imposto-sobre-circulacao-de-mercadorias\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"624\" height=\"351\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/11\/icms-faturamento-sistema-gestao-linko-comercial.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"icms imposto faturamento sistema de gestao linko comercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/11\/icms-faturamento-sistema-gestao-linko-comercial.jpg 624w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/11\/icms-faturamento-sistema-gestao-linko-comercial-300x169.jpg 300w\" sizes=\"(max-width: 624px) 100vw, 624px\" \/> <span>ICMS \u2013 Imposto sobre circula\u00e7\u00e3o de mercadorias<\/span><\/a><br \/>\n<a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/ipi-imposto-sobre-produtos-industrializados\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"1080\" height=\"770\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/10\/ipi-imposto-sobre-produtos-industrializados-sistema-gestao-linko-comercial.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"pi imposto sobre produtos industrializados sistema gestao linko comercial tributacao faturamento\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/10\/ipi-imposto-sobre-produtos-industrializados-sistema-gestao-linko-comercial.jpg 1080w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/10\/ipi-imposto-sobre-produtos-industrializados-sistema-gestao-linko-comercial-300x214.jpg 300w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/10\/ipi-imposto-sobre-produtos-industrializados-sistema-gestao-linko-comercial-768x548.jpg 768w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/10\/ipi-imposto-sobre-produtos-industrializados-sistema-gestao-linko-comercial-1024x730.jpg 1024w\" sizes=\"(max-width: 1080px) 100vw, 1080px\" \/> <span>IPI \u2013 Imposto sobre Produtos Industrializados<\/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\/plano-de-contas-como-funciona\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"700\" height=\"467\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/10\/plano-de-contas-financeiro-gestao-crsistemaseweb-linkocomercial-.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"plano de contas financeiro gestao crsistemaseweb linkocomercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/10\/plano-de-contas-financeiro-gestao-crsistemaseweb-linkocomercial-.jpg 700w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/10\/plano-de-contas-financeiro-gestao-crsistemaseweb-linkocomercial--300x200.jpg 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/> <span>Como funciona um plano de contas<\/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\/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\/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\/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\/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\/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\/reforma-tributaria-o-que-e-e-qual-o-impacto-nas-empresas\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"1458\" height=\"1113\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2024\/01\/reforma-tributaria-cr-sistemas-e-web-linko-comercial.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"reforma-tributaria-cr-sistemas-e-web-linko-comercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2024\/01\/reforma-tributaria-cr-sistemas-e-web-linko-comercial.jpg 1458w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2024\/01\/reforma-tributaria-cr-sistemas-e-web-linko-comercial-300x229.jpg 300w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2024\/01\/reforma-tributaria-cr-sistemas-e-web-linko-comercial-1024x782.jpg 1024w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2024\/01\/reforma-tributaria-cr-sistemas-e-web-linko-comercial-768x586.jpg 768w\" sizes=\"(max-width: 1458px) 100vw, 1458px\" \/> <span>Reforma Tribut\u00e1ria: o que \u00e9 e qual o impacto nas empresas<\/span><\/a><br \/>\n<a class=\"link-interno-peq\" href=\"https:\/\/cr.inf.br\/blog\/fgts-fundo-de-garantia-do-tempo-de-servico\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"1200\" height=\"675\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/12\/fgts-tributacao-impostos-gestao-linko-comercial-crsistemaseweb.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"fgts-tributacao-impostos-gestao-linko-comercial-cr-sistemas-e-web\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/12\/fgts-tributacao-impostos-gestao-linko-comercial-crsistemaseweb.jpg 1200w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/12\/fgts-tributacao-impostos-gestao-linko-comercial-crsistemaseweb-300x169.jpg 300w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/12\/fgts-tributacao-impostos-gestao-linko-comercial-crsistemaseweb-768x432.jpg 768w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/12\/fgts-tributacao-impostos-gestao-linko-comercial-crsistemaseweb-1024x576.jpg 1024w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/> <span>FGTS \u2013 Fundo de Garantia do Tempo de Servi\u00e7o<\/span><\/a><br \/>\n<a class=\"link-interno-peq\" href=\"https:\/\/cr.inf.br\/blog\/inss-instituto-nacional-de-seguro-social\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"577\" height=\"385\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/12\/inss-tributacao-impostos-gestao-linko-comercial-cr-sistemas-e-web.png\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"inss-tributacao-impostos-gestao-linko-comercial-cr-sistemas-e-web\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/12\/inss-tributacao-impostos-gestao-linko-comercial-cr-sistemas-e-web.png 577w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/12\/inss-tributacao-impostos-gestao-linko-comercial-cr-sistemas-e-web-300x200.png 300w\" sizes=\"(max-width: 577px) 100vw, 577px\" \/> <span>INSS \u2013 Instituto Nacional de Seguro Social<\/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\/icms-imposto-sobre-circulacao-de-mercadorias\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"624\" height=\"351\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/11\/icms-faturamento-sistema-gestao-linko-comercial.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"icms imposto faturamento sistema de gestao linko comercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/11\/icms-faturamento-sistema-gestao-linko-comercial.jpg 624w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/11\/icms-faturamento-sistema-gestao-linko-comercial-300x169.jpg 300w\" sizes=\"(max-width: 624px) 100vw, 624px\" \/> <span>ICMS \u2013 Imposto sobre circula\u00e7\u00e3o de mercadorias<\/span><\/a><br \/>\n<a class=\"link-interno-peq\" href=\"https:\/\/cr.inf.br\/blog\/ipi-imposto-sobre-produtos-industrializados\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"1080\" height=\"770\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/10\/ipi-imposto-sobre-produtos-industrializados-sistema-gestao-linko-comercial.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"pi imposto sobre produtos industrializados sistema gestao linko comercial tributacao faturamento\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/10\/ipi-imposto-sobre-produtos-industrializados-sistema-gestao-linko-comercial.jpg 1080w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/10\/ipi-imposto-sobre-produtos-industrializados-sistema-gestao-linko-comercial-300x214.jpg 300w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/10\/ipi-imposto-sobre-produtos-industrializados-sistema-gestao-linko-comercial-768x548.jpg 768w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/10\/ipi-imposto-sobre-produtos-industrializados-sistema-gestao-linko-comercial-1024x730.jpg 1024w\" sizes=\"(max-width: 1080px) 100vw, 1080px\" \/> <span>IPI \u2013 Imposto sobre Produtos Industrializados<\/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>Entendendo a CSLL: O que \u00e9, quem paga, como ela \u00e9 calculada no Lucro presumido, arbitrado e real. Como funciona para o simples nacional e o MEI. Al\u00e9m de informa\u00e7\u00f5es sobre como pagar e sobre a import\u00e2ncia de um planejamento tribut\u00e1rio.<\/p>\n","protected":false},"author":8,"featured_media":4098,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[279],"tags":[589,588,587,358],"class_list":["post-4096","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tributacao","tag-contribuicao-social","tag-contribuicao-social-sobre-o-lucro-liquido","tag-planejamento-tributario","tag-tributacao"],"_links":{"self":[{"href":"https:\/\/cr.inf.br\/blog\/wp-json\/wp\/v2\/posts\/4096"}],"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=4096"}],"version-history":[{"count":19,"href":"https:\/\/cr.inf.br\/blog\/wp-json\/wp\/v2\/posts\/4096\/revisions"}],"predecessor-version":[{"id":7422,"href":"https:\/\/cr.inf.br\/blog\/wp-json\/wp\/v2\/posts\/4096\/revisions\/7422"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cr.inf.br\/blog\/wp-json\/wp\/v2\/media\/4098"}],"wp:attachment":[{"href":"https:\/\/cr.inf.br\/blog\/wp-json\/wp\/v2\/media?parent=4096"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cr.inf.br\/blog\/wp-json\/wp\/v2\/categories?post=4096"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cr.inf.br\/blog\/wp-json\/wp\/v2\/tags?post=4096"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}