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CURSO: CIÊNCIAS CONTÁBEIS

ATPS DE

CONTABILIDADE TRIBUTÁRIA

POLO IGUATEMI – MS

SETEMBRO DE 2015



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

2



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

3



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ETAPA 1

4



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5



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6



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7



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8



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9



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10



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11



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12



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13



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SIMPLES NACIONAL – 2011

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A/()/ R 28>00000 R 303>00000 547 R 1>53160S')',*/ R 35>00000 R 338>00000 547 R 1>91450O),*/ R 32>00000 R 370>00000 684 R 2>18880

N/',*/ R 44>00000 R 414>00000 684 R 3>00960

D'',*/ R 36>00000 R 450>00000 684 R 2>46240T/)+- R 450>00000 R 23>58280

SIMPLES NACIONAL – 2012

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Reo*@$%oP+'*/ R 67>00000 R 517>00000 684 R 4>58280

F''*'*/ R 85>00000 R 602>00000 754 R 6>40900M+*/ R 110>00000 R 712>00000 754 R 8>29400

A,*- R 120>00000 R 832>00000 760 R 9>12000M+/ R 10>00000 R 842>00000 760 R 76000P./ R 140>00000 R 982>00000 828 R 11>59200

14



P-./ R 120>00000 R1>102>00000 828 R 9>93600A/()/ R 85>00000 R 1>187>00000 836 R 7>10600

S')',*/ R 101>00000 R 1>288>00000 845 R 8>53450O),*/ R 105>00000 R 1>393>00000 845 R 8>87250

N/',*/ R 120>00000 R 1>513>00000 903 R 10>83600D'',*/ R 137>00000 R 1>650>00000 912 R 12>49440

T/)+- R 1>200>00000 R 98>53720

DRE 2011LUCRO PRESUMIDO LUCRO REAL

R'')+ B*)+ R 450>00000 R'')+ B*)+ R 450>00000 D';'( + R'')+ B*)+ R

97>42500

D';'( + R'')+ B*)+ R122>62500

ICMS 18 R 81>00000 ICMS 18 R 81>00000"IS 065 R 2>92500 "IS 165 R 7>42500 COFINS 3 R 13>50000 COFINS 760 R 34>20000 R'')+ L@+ R 352>57500 R'')+ L@+ R 327>37500 D'(<'(+( O<'*+/+( R 112>50000 D'(<'(+( O<'*+/+( R 112>50000D'(<'(+( / (+-*/( 15 R 67>50000 D'(<'(+( / (+-*/( 15 R 67>50000D'(<'(+( '*+( 10 R 45>00000 D'(<'(+( '*+( 10 R 45>00000 CMV 35 R 157>50000 CMV 35 R 157>50000 L*/ +)'( / IR ' CSLL R 82>57500 L*/ +)'( / IR ' CSLL R 57>37500B+(' ' --/ IR"P 8 R 36>00000 IR"P 15 R 8>60625 IR"P 15 R 5>40000B+(' ' --/ CSLL 12 R 54>00000 CSLL 9 R 5>16375 CSLL 9 R 4>86000 L*/ L@/ R 72>31500 L*/ L@/ R 43>60500

SIMPLES NACIONALR'')+ B*)+ R 450>00000 D';'( + R'')+ B*)+ R 23>58280 R'')+ L@+ R 426>46720 D'(<'(+( O<'*+/+( R 112>50000D'(<'(+( / (+-*/( 15 R 67>50000D'(<'(+( '*+( 10 R 45>00000

15



CMV 35 R 157>50000 L*/ L@/ R 156>46720

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D';'( + R'')+ B*)+ R 327>00000

ICMS 18 R 216>00000 ICMS 18 R 216>00000"IS 065 R 7>80000 "IS 165 R 19>80000COFINS 3 R 36>00000 COFINS 760 R 91>20000 R'')+ L@+ R 940>20000 R'')+ L@+ R 873>00000 D'(<'(+( O<'*+/+( R 370>00000 D'(<'(+( O<'*+/+( R 370>00000

D'(<'(+( / (+-*/( R 250>00000 D'(<'(+( / (+-*/( R 250>00000D'(<'(+( '*+( 10 R 120>00000 D'(<'(+( '*+( 10 R

120>00000 CMV R 400>00000 CMV R 400>00000 L*/ +)'( / IR ' CSLL R 170>20000 L*/ +)'( / IR ' CSLL R 103>00000B+(' ' --/ IR"P 8 R 96>00000 IR"P 15 R 15>45000 IR"P 15 R 14>40000B+(' ' --/ CSLL 12 R 144>00000 CSLL 9 R 9>27000 CSLL 9 R 12>96000 L*/ L@/ R 142>84000 L*/ L@/ R 78>28000

SIMPLES NACIONALR'')+ B*)+ R 1>200>00000 D';'( + R'')+ B*)+ R 98>53720 R'')+ L@+ R 1>101>46280 D'(<'(+( O<'*+/+( R 370>00000

D'(<'(+( / (+-*/( R 250>00000D'(<'(+( '*+( 10 R 120>00000 CMV R 400>00000 L*/ L@/ R 331>46280

Pere&'"* %e Lro O/'$%oA&o /"-e = 2011 A&o /"-e =2012

S<-'( N+/+- 3477 S<-'( N+/+- 2762 L*/ "*'(/ 1607 L*/ "*'(/ 1190 L*/ R'+- 969 L*/ R'+- 652

A<=( '')+*/( /( --/( /( +-/*'( /( )*,)/( ' /*+ *'/-./( / +/ '

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16



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''(' /,('*+* ' '((+( +-@/)+( (/ <*/*'((+( //*' / +')/ / +)*+')/ +

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)/*+* +( '->

"/* '((' /)/ ' )+- ''((+' "-+'+')/ T*,)*/ <+*+ '* +- +

'-./* /</ <+*+ )+( '<*'(+( <+*+ ' +( '(+( (' '+*' / *'' ' -.'

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17



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+ .()=*+ / B*+(- ' / / '/**'* / )'</ /*+ ('/ ())@/( +( </()/(>

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L*/ "*'(/ ' L*/ R'+->

18



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(</@'- ':

19

https://docs.google.com/a/aedu.com/file/d/0BwpCSyf5J660VURuM0l6cEl4TWM/edit?pli=1

https://docs.google.com/document/d/1eM4bBvBfbfMEzHtAoKfR4FSiBwsCepIHXpr4c9SQVes/edit?pli=1




https://docs.google.com/a/aedu.com/file/d/0BwpCSyf5J660VURuM0l6cEl4TWM/edit?pli=1



.))<(:/(>//-'>//')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>

20

https://docs.google.com/document/d/1--81BH-6dUAMepelRL6lZ7UFioA-Wngh_iIAbMSUYtc/edit?pli=1


https://docs.google.com/document/d/15fg2RSe0XZwznuzzHfHu9f0q7UUh1fkpGI6ivEGkcco/edit?pli=1



https://docs.google.com/document/d/1xth3GJUy2qf9WycV01PMRWmeAw-8_JyHeGOidT3BD68/edit?pli=1


https://docs.google.com/document/d/1cQ9kyltvl2eQkCd6r4prlAE759JHA1TY8-YkxOKnFlY/edit?pli=1


http://www.portaltributario.com.br/guia/simplesnacional.html

https://docs.google.com/a/aedu.com/document/d/1cSNb3PMsy1_b8M_Wq5HV2-3mLEXEP2rNYFeJIO9rVZ4/edit?pli=1


http://idg.receita.fazenda.gov.br/









http://www.portaltributario.com.br/guia/simplesnacional.html



http://idg.receita.fazenda.gov.br/

atps - contabilidade tributária ok!

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