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7/24/2019 Atps - Contabilidade Tributária Ok!
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CURSO: CIÊNCIAS CONTÁBEIS
ATPS DE
CONTABILIDADE TRIBUTÁRIA
POLO IGUATEMI – MS
SETEMBRO DE 2015
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ACADÊMICOS EM CIÊNCIAS CONTÁBEIS
CLEBERTON SENHORELI FLAUZINE RA: 421634
HELLEN FERNANDA DIAS DO NASCIMENTO RA: 427381
OSMAR BELARMINO DA SILVA RA: 9978022055
TUTOR EAD: Prof. Me. H!o D"#$% S"&'"&"
POLO IGUATEMI – MS
SETEMBRO – 2015
SUMÁRIO
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INTRODUÇO!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!4
ETA"A 1 !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! 5
ETA"A 2 !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!8
ETA"A 3 !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!13
ETA"A 4!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!16
CONSIDERAÇ#ES FINAIS!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!18
REFER$NCIAS BIBLIO%R&FICAS !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!19
INTRODU()O
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ETAPA 1
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L*/( A/+(: L*/ R'()*/ ' I<*'((/
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SIMPLES NACIONAL – 2011
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SIMPLES NACIONAL – 2012
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P-./ R 120>00000 R1>102>00000 828 R 9>93600A/()/ R 85>00000 R 1>187>00000 836 R 7>10600
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DRE 2011LUCRO PRESUMIDO LUCRO REAL
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CMV 35 R 157>50000 L*/ L@/ R 156>46720
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SIMPLES NACIONALR'')+ B*)+ R 1>200>00000 D';'( + R'')+ B*)+ R 98>53720 R'')+ L@+ R 1>101>46280 D'(<'(+( O<'*+/+( R 370>00000
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Pere&'"* %e Lro O/'$%oA&o /"-e = 2011 A&o /"-e =2012
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,*)/ ' 2011 ' 2762 ' 2012> E + '/( +)+/(+ ('*+ )+, ' +,/( /( +(/( +
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'*/( (' *'-+/+ / )*,)/( (/,*' / -*/ -++/( <'-+ '(+ +)/*+' )*,)*+
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CONSIDERA(>ES 3INAIS
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+ .()=*+ / B*+(- ' / / '/**'* / )'</ /*+ ('/ ())@/( +( </()/(>
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A<=( +-+*/( / )*+,+-./ / </((@'- ')+* ' ' ('<*' + '<*'(+
<*'(+ ('* + '(+ )*,)+/ </* )//( /( +/( </' ('* ' / (' +)*+')/ +')'
' + '-./* /*+ ' )*,)+/ ('+ /)*+>
RE3ERÊNCIAS BIBLIOGRÁ3ICAS
XREZENDE A+*W P> "EREIRA C+*-/( A> ALENCAR R/,'*)+ C> '> #ontabilidade
trib*tária: ')''/ + -=+ /( )*,)/( ' ('( *'-'?/( (/,*' /( *'(-)+/( +( '<*'(+(>
S/ "+-/: A)-+( 2010>
XA '/-/ / (()'+ )*,)*/ ,*+(-'*/ +/ -// / (-/: +/)+;'( ' *'-'?;'( <+*+)*+( *'/*+(> D(</@'- ':
.))<(:/(>//-'>/++'>/-'0B\<CSW5P660VURM0-6E-4T]M')^<-1
+'((/ ' 30 ' +/()/ ' 2015>
XD+( ' E//+ T*,)*+ "'((/+ F@(+> D(</@'- ':
.))<(:/(>//-'>//')1'M4,BB,MEH)A/_R4FSB\(C'<IH`<*49S
V'(')^<-1 +'((/ ' 30 ' +/()/ ' 2015>
XD+( ' E//+ T*,)*+> D(</@'- ':
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.))<(:/(>//-'>//')181BH6UAM'<'-RL6-Z7UF/A
].!IA,MSUa)')^<-1 +'((/ ' 31 ' +/()/ ' 2015>
XI</()/( )+?+( ' /)*,;'( /K /.'' + '*'+^ D(</@'- ':
.))<(:/(>//-'>//')152RS'0`Z\HH907UU.1b<%I6E%b/
')^<-1 +'((/ ' 31 ' +/()/ ' 2015>
XL*/ R'+- "*'(/ / S<-'(^ D(</@'- ':
.))<(:/(>//-'>//')1?).3%PUW29]WV01"MR]'A\
8!PWH'%OT3BD68')^<-1 +'((/ ' 31 ' +/()/ ' 2015>
XA( E(<'( T*,)*+(: I</()/( T+?+( ' C/)*,;'(> D(</@'- ':
.))<(:/(>//-'>//')19bW-)-2'bC6*4<*-AE759PHA1Ta8
ab?O_F-a')^<-1 +'((/ ' 01 ' (')',*/ ' 2015>XS<-'( N+/+- / S<'* S<-'(> D(</@'- ':
.))<:\\\></*)+-)*,)+*/>/>,*+(<-'(+/+->.)- +'((/ ' 02 ' (')',*/ '
2015>
XS<-'( N+/+-> D(</@'- ':
.))<(:/(>//-'>/++'>//')1SN,3"M(W1!,8M!]5HV2
3LE`E"2*NaF'PIO9*VZ4')^<-1 +'((/ ' 03 ' (')',*/ ' 2015>
X.))<:>*'')+>+'+>/>,* +'((/ ' 30 ' +/()/ ' 2015>
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