Tax planning: um estudo sobre as formas de apuração do imposto de renda: prós e contras para empresas do tipo Ltda

Abstract

This paper aims to analyze the Corporate Income Tax analysis. It is understood that, according to the Federal Constitution, our Larger Text, it is the responsibility of the Union to collect IR and IRPJ. The research aims to improve knowledge about the taxation method for Real Profit, funneling about Annual Real Profit X Quarterly Real Profit, as well as addressing tax planning, tax planning, moreover, we seek to present a study in which it can be of great importance to companies and professionals who indeed needs such information. It is also a requirement of this research to show the advantages and disadvantages regarding the calculation of the Corporate Income Tax, based on the Real Annual Profit and based on the Quarterly Real Profit. The research will be carried out based on the theses demonstrated by the researched tax books, tax principles, National code, Ordinary Laws and Income Tax Regulation, to understand how to reach the correct amount to be collected by the government. In other words, look for a way to benefit companies regarding the form of payment, using the Law itself for this purpose.