Como calcular a st nova

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Como calcular a st nova

  1. 1. Sem Com ICMS s/ Sem / /ICMS Receita Bruta Total em 12 meses (em R$) Alíquota IRPJ CSLL Pis e Cofins ICMS /Pis Cofins de 1560000,01 a 1.680.000,00 10,23% 0.00% 0.00% 0.00% 0,47% 0,47% Exemplo de Produtos de Referência LISTA Exemplo anterior sem ST para venda qualquer lista Desc. Base de IVA L. IMPACTO Desc. P.F. Comercia P. Liq. Calculo IVA REAL ST Custo Total P.M.C. Pos. DA ST Venda l ST POSITIVA 100.00 20.00% 80.00 38.23% - - - 80.00 0.00% 138.23 0% NEGATIVA 100.00 20.00% 80.00 33.05% - - - 80.00 0.00% 133.05 0% NEUTRA 100.00 20.00% 80.00 41.38% - - - 80.00 0.00% 141.38 0%REFERENCIA Exemplo anterior com ST a partir de FEV/2008 POSITIVA 100.00 20.00% 80.00 38.23% 110.58 - 5.51 85.51 6.88% 138.23 0% NEGATIVA 100.00 20.00% 80.00 33.05% 106.44 - 4.76 84.76 5.95% 133.05 0% NEUTRA 100.00 20.00% 80.00 41.38% 113.10 - 5.96 85.96 7.45% 141.38 0% Exemplo anterior com ST a partir de Jan/2011 POSITIVA 100.00 20.00% 80.00 49.26% 119.41 49.26% 7.09 87.09 8.87% 138.23 0% NEGATIVA 100.00 20.00% 80.00 49.26% 119.41 49.26% 7.09 87.09 8.87% 133.05 0% NEUTRA 100.00 20.00% 80.00 49.26% 119.41 49.26% 7.09 87.09 8.87% 141.38 0% Exemplo de Produtos de Similares / Genéricos LISTA Exemplo anterior sem ST para venda qualquer listaSIMILARES / GENÉRICOS POSITIVA 100.00 20.00% 80.00 38.23% - 80.00 0.00% 138.23 0% NEGATIVA 100.00 20.00% 80.00 33.05% - 80.00 0.00% 133.05 0% NEUTRA 100.00 20.00% 80.00 41.38% - 80.00 0.00% 141.38 0% POSITIVA 100.00 20.00% 80.00 38.23% 5.51 85.51 6.88% 138.23 0% NEGATIVA 100.00 20.00% 80.00 33.05% 4.76 84.76 5.95% 133.05 0% NEUTRA 100.00 20.00% 80.00 41.38% 5.96 85.96 7.45% 141.38 0% Exemplo anterior com ST a partir de Jan/2011 POSITIVA 100.00 20.00% 80.00 68.54% 134.83 68.54% 9.87 89.87 12.34% 138.23 0% NEGATIVA 100.00 20.00% 80.00 68.54% 133.05 66.31% 9.55 89.55 11.94% 133.05 0% NEUTRA 100.00 20.00% 80.00 68.54% 134.83 68.54% 9.87 89.87 12.34% 141.38 0%
  2. 2. COFINS Pis/Pasep INSS ICMS 1,42% 0,34% 4,05% 3,48%Vr. Receb. DAS Rentabilidade 138.23 - 58.23 42.13% 133.05 - 53.05 39.87% 141.38 - 61.38 43.41% 138.23 - 52.72 38.14% 133.05 - 48.29 36.30% 141.38 - 55.42 39.20% 138.23 - 51.14 36.99% 133.05 - 45.96 34.54% 141.38 - 54.29 38.40% 138.23 - 58.23 42.13% 133.05 - 53.05 39.87% 141.38 28.28 33.10 23.41% 138.23 - 52.72 38.14% 133.05 - 48.29 36.30% 141.38 - 55.42 39.20% 138.23 - 48.36 34.99% 133.05 - 43.50 32.70% 141.38 - 51.51 36.43%

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