Analysis Of The Break-even Point Tributary In An Industry Of Confections Of The Extreme Catarinense West

The tax burden in Brazil reached in 2007 36.08% of the national GIP, demonstrandocrescimentoem relation to the year immediately previous epossvel increase for perodosfuturos. The tributes consume great part of prescriptions gotten for the organizations. Oobjetivo of this study is the planning tributary, using itself of the Point of EquilbrioTributrio, enters regimes of taxation of the Real Profit and Profit Presumed, for the referidoplanejamento. Tributary meets through the Break-even point, the moment where aopopelo regimen of taxation of the Profit Real or LucroPresumido, results in valorde tax burden exactly for the company in question. Nomomento is evidenced that for PIS and COFINS where the costs and passveis expenses of credit to reach 60.54054% of the receitaoperacional, the value due for the tributes in question will be the same.

Analyzing IRPJ eCSLL, the value due for both tributes will present same load would tax, when oresultado before CSLL and IRPJ reaching 9.50% of the operational prescription. They momentoem from it that company to know when regimes of taxation Real Profit and same Presumidoproduzem Profit tax burden, for its invoicing, will be able to verify if the escolharealizada one was most advantageous considering the responsibility tributary, and associate to good oramentoparao future, will obtain to opt pelatributao that provides cargatributria minor to it. Oestudo was become fullfilled in an industry of confections, located in the extreme catarinense west, being the data collected for the analysis of the Break-even point Tributary, together contabilidade of the company. One proves in this study the forms of taxation contained effective nalegislao in Brazil, with approach for the Real Profit and Profit Vain. Observe analysis of the Point of EquilbrioTributrio, that the company in question, possuivantagem in the form of taxation for the Real Profit.