Now that we know the legal formats that a company can present and what the tax regime options are, it is easier to understand the taxes that each type of company must pay. To make it even easier, we will differentiate them between billing taxes and labor charges. You will need the sales tax calculator by zip code there now.
Billing taxes are levied on the value of the sale of products or services. They are collected according to the tax regime in which the companies are inserted. Before we see how the rates are for each of them, let’s check what they are:
Social Contribution on Net Income (CSLL): federal tax used to fund the country’s Social Security, formed by Social Security, Health and Social Assistance.
Contribution to Social Security Financing: federal tax used to finance Social Security.
Social Integration Program (PIS): federal program that pays for the payment of unemployment insurance and the annual bonus paid to private sector employees.
Corporate Income Tax (IRPJ): it is collected on a quarterly basis by companies and varies according to the tax regime.
Industrialized Products Tax (IPI): levies on industrialized products and must be paid by importers, industrialists, traders of products subject to the tax and by those who buy abandoned or seized products at auctions.
Tax on Services of Any Nature (ISS): municipal tax that must be collected by all companies that provide services.
Tax on Circulation of Goods and Services (ICMS) : state tax collected whenever there is a circulation of goods and services, which includes several segments, such as retail, transportation services and communication companies, for example.
When the company opts for the services, the collection of all these taxes is done annually in a single form. Here, the rates vary according to a billing range, between R $ 180 thousand and R $ 4.8 million, and the company’s activity, as follows:
In Real Profit companies, taxes are individualized and calculated on the profit of the business, requiring greater control of the company. The rates for this regime are as follows:
Taxes to collect
And for Presumed Profit, taxes are calculated based on the company’s estimated profit, not the actual profit it obtained. To calculate the rate, the activity developed by the company is taken into account; each activity has a different percentage as the basis of the calculation. Thus, the rates are as follows:
Labor charges are taxes that offer a direct benefit to company employees. Just remember that these values go directly to the employee, that is, they do not interfere negatively in their wages, vacations and so on.
Among the main labor charges we can mention: thirteenth, additional remuneration, additional vacation, paid absence, vacation, leave, paid rest and holiday, contract termination, family salary or pre-school allowance, voucher or transportation allowance and indemnity for time of service.
The relationship of taxes with the Business Budget
In this article we saw several issues that involve the tax universe within a company and all of them are, in one way or another, directly involved with the Budget, which is the forecast of how much the company intends to collect and spend over a period.