In the case of micro and small businesses, you can choose to charge according to the presumed profit. As the name says, in this regime, the Corporate Income Tax (IRPJ) and the Social Contribution on Net Profit (CSLL) are calculated based on a presumption of profit according to your sector, and not according to real profit. Making use of the state tax calculator comes important there.
In this case, if the profit margin is higher than the table, it becomes financially advantageous. To calculate the rate, the activity developed by the company is taken into account; each activity has a different percentage as the basis for the calculation. This regime has the following rates:
- Cofins 3% of gross monthly revenue.
- PIS` 0.65% of gross monthly revenue.
- CSLL – 1.08% of quarterly gross sales. Provision of services in general – 2.88% of quarterly gross revenue.
- IRPJ – 1.2% of quarterly gross sales. Provision of services – 4.8% of quarterly gross revenue.
- ICMS 12%, 17% or 25% on the calculated calculation base value (inputs deducted from outputs). The rates vary according to the product and the state.
The rate varies from 2% to 5%, according to each municipality.
Rates vary depending on the product manufactured. As the table of presumed profit does not specify a rate for trade, the calculation of profit for the calculation of the IRPJ due by companies in the sector is done in accordance with the general rule (8% of sales). The same happens with the CSLL, but at a rate of 12%.
However, it is rare for a business to choose presumed profit. In most situations, it is more advantageous.
See how to calculate rates on services provided
Many retail outlets also offer services related to the goods they sell. A printer store, for example, can offer installation and maintenance of the equipment sold.
However, tax collection is different for the sale of goods and the provision of services. In this case, the best solution for the company is to separate the billings from the sale of products and services provided and pay the taxes for each one separately, according to the characteristics of each activity.
For this to be possible, when opening your company, you must include more than one National Classification of Economic Activities (CNAE). This is important because, in addition to influencing the payment of taxes, the CNAE also interferes in other aspects of the business, such as the union framework.
And be aware: in certain sectors, the ICMS is collected only once by the so-called substitute taxpayer. It is paid at the beginning of the circulation of goods throughout the commercial chain, up to the final producer. In this case, the manufacturer is responsible for collecting the tax, not the retailer. Therefore, in the case of goods that are subject to ICMS tax substitution, you do not need to collect this tax.