\u3053\u3093\u306b\u3061\u306f\u3002<\/p>\n

\u4eca\u9031\u306fLucro Real\uff08\u5b9f\u8cea\u5229\u76ca\u6cd5\uff09\u3068Lucro Presumido\uff08\u63a8\u5b9a\u5229\u76ca\u6cd5\uff09\u306e\u7a0e\u91d1\u306e\u9055\u3044\u306b\u3064\u3044\u3066\u304a\u4f1d\u3048\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u4eca\u73fe\u5728\u3001COVID-19\u306e\u5f71\u97ff\u3092\u8e0f\u307e\u3048\u3066\u3001Lucro Real\uff08\u5b9f\u8cea\u5229\u76ca\u6cd5\uff09\u3067\u4f1a\u8a08\u51e6\u7406\u3001\u7a0e\u91d1\u8a08\u7b97\u3092\u884c\u3063\u3066\u3044\u308b\u4f01\u696d\u69d8\u306e\u3046\u3061\u3001Lucro Presumido\uff08\u63a8\u5b9a\u5229\u76ca\u6cd5\uff09\u3078\u306e\u5909\u66f4\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u304a\u5ba2\u69d8\u3082\u3044\u3089\u3063\u3057\u3083\u308b\u306e\u3067\u306f\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

\u3053\u3061\u3089\u306f\u3001\u4f1a\u8a08\u5e74\u5ea6\u521d\u6708\uff081\u6708\uff09\u306b\u3069\u306e\u65b9\u6cd5\u3092\u3068\u308b\u304b\u3092\u6c7a\u5b9a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u305f\u3081\u3001\u671f\u4e2d\u3067\u5909\u66f4\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u306e\u3067\u3059\u304c\u30012021\u5e741\u6708\u304b\u3089\u306b\u5411\u3051\u3066\u5bfe\u5fdc\u3092\u3069\u3046\u3059\u308b\u304b\u8003\u3048\u3066\u3044\u308b\u304a\u5ba2\u69d8\u304c\u3044\u3089\u3063\u3057\u3083\u3044\u307e\u3057\u305f\u3089\u3001\u4e0b\u8a18\u3001\u3054\u53c2\u8003\u306b\u3057\u3066\u3044\u305f\u3060\u3051\u307e\u3059\u3068\u5e78\u3044\u3067\u3059\u3002<\/p>\n

\u306f\u3058\u3081\u306b\u3001\u306e\u9055\u3044\u3092\u7c21\u5358\u306b\u8a18\u8f09\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/p>\n

 <\/p>\n

1, Lucro Real<\/strong>\uff08\u5b9f\u8cea\u5229\u76ca\u6cd5\uff09<\/strong><\/h2>\n

\u901a\u5e38\u306e\u6240\u5f97\u8ab2\u7a0e\u306e\u65b9\u6cd5\u3002\u7a0e\u52d9\u4e0a\u306e\u76ca\u91d1\u3001\u640d\u91d1\u304b\u3089 \u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u3092\u7b97\u51fa\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002
\n\u6700\u3082\u4e00\u822c\u7684\u306a\u7a0e\u5236\u3067\u3042\u308a\u3001\u591a\u304f\u306e\u4f01\u696d\u304c\u3053\u306e\u65b9\u6cd5\u3092\u63a1\u629e\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

2, Lucro Presumido<\/strong>\uff08\u63a8\u5b9a\u5229\u76ca\u6cd5\uff09<\/strong><\/h2>\n

\u4e2d\u5c0f\u898f\u6a21\u4f01\u696d\u306b\u8a8d\u3081\u3089\u308c\u3001\u5e74\u9593\u58f2\u4e0a\u53c8\u306f\u4e00\u5b9a\u984d\u3092\u5229\u76ca\u3068\u5b9a\u3081\u8a08\u7b97\u3092\u884c\u3046\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n

\u696d\u7a2e\u306b\u3088\u308a\u9069\u5fdc\u3059\u308b\u63a8\u5b9a\u5229\u76ca\u7387\u304c\u7570\u306a\u308a\u307e\u3059\u3002
\n\u8d64\u5b57\u6c7a\u7b97\u306b\u304a\u3044\u3066\u3082\u3001\u58f2\u4e0a\u9ad8\u304b\u3089\u8a08\u7b97\u3055\u308c\u305f\u63a8\u5b9a\u5229\u76ca\u306b \u57fa\u3065\u3044\u3066\u6cd5\u4eba\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002 \u640d\u91d1\u7b97\u5165\u3001\u7e70\u8d8a\u6b20\u640d\u304c\u4e0d\u53ef\u3067\u3042\u308a\u3001\u7a0e\u984d\u63a7\u9664\u3082\u4e0d\u53ef\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u3067\u306f\u5b9f\u969b\u3069\u306e\u304f\u3089\u3044\u7a0e\u91d1\u306b\u5dee\u304c\u51fa\u3066\u304f\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002
\n\u4eca\u56de\u306f\u3001\u5148\u8ff0\u3057\u307e\u3057\u305f\u901a\u308a\u3001Lucro Presumido\uff08\u63a8\u5b9a\u5229\u76ca\u6cd5\uff09\u306f\u696d\u7a2e\u306b\u3088\u308a\u3001\u9069\u5fdc\u3059\u308b\u63a8\u5b9a\u5229\u76ca\u7387\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u4eca\u56de\u306f\u30b5\u30fc\u30d3\u30b9\u696d\u754c\u3092\u4f8b\u306b\u8003\u3048\u3066\u307f\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

\u307e\u305a\u306f\u4e0b\u8a18\u306e\u753b\u50cf\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u307e\u305b\u3002<\/p>\n

<\/p>\n

\u5c11\u3057\u898b\u3065\u3089\u304f\u6050\u7e2e\u306a\u306e\u3067\u3059\u304c\u3001<\/p>\n

\n
• \u53f3\u5074\u304c\u3001Lucro Real\uff08\u5b9f\u8cea\u5229\u76ca\u6cd5\uff09\u306e\u5834\u5408<\/li>\n
• \u5de6\u5074\u304c\u3001Lucro Presumido\uff08\u63a8\u5b9a\u5229\u76ca\u6cd5\uff09\u306e\u5834\u5408<\/li>\n<\/ul>\n

  \u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

   <\/p>\n

  \u65e5\u672c\u306e\u6cd5\u4eba\u7a0e\u306b\u3042\u305f\u308b\u3001IRPJ\uff08\u6cd5\u4eba\u6240\u5f97\u7a0e\uff09\u3001\u306a\u3089\u3073\u306b\u793e\u4f1a\u8ca0\u62c5\u91d1\uff08CSLL\uff09\u306b\u3064\u3044\u3066\u306f\u30b5\u30fc\u30d3\u30b9\u696d\uff08\u4e00\u90e8\u696d\u7a2e\u3092\u9664\u304f\uff09\u306e\u5834\u5408\u300132.0%\u306e\u63a8\u5b9a\u5b9f\u52b9\u7a0e\u7387\u3092\u9069\u5fdc\u3044\u305f\u3057\u307e\u3059\u3002
  \n\uff08\u5de6\u306e\u30a2\u30eb\u30d5\u30a1\u30d9\u30c3\u30c8\u9023\u756a\u306ei \uff5e j \u3092\u53c2\u7167\uff09<\/p>\n

   <\/p>\n

  \u3057\u304b\u3057\u306a\u304c\u3089\u3001\u65e5\u672c\u306e\u6cd5\u4eba\u7a0e\u306b\u3042\u305f\u308b\u3001IRRF\u3068CSLL\u3060\u3051\u3092\u898b\u3066\u3057\u307e\u3044\u307e\u3059\u3068\u3001\u4eca\u56de\u306e\u5834\u5408\u3001Lucro Presumido\uff08\u63a8\u5b9a\u5229\u76ca\u6cd5\uff09\u306e\u65b9\u304c\u591a\u304f\u7a0e\u91d1\u3092\u6255\u3063\u3066\u3044\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

  \u7a0e\u91d1\u63a7\u9664\u5f8c\u306e\u91d1\u984d\u306f\u3001Lucro Presumido\uff08\u63a8\u5b9a\u5229\u76ca\u6cd5\uff09\u306e\u65b9\u304c\u5927\u304d\u3044\u306e\u3067\u3001IRRF\u3068CSLL\u4ee5\u5916\u306e\u7a0e\u91d1\u3067\u5927\u304d\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002
  \n\u305d\u308c\u304c\u4f55\u304b\u3068\u8a00\u3044\u307e\u3059\u3068\u3001\u5de6\u306e\u30a2\u30eb\u30d5\u30a1\u30d9\u30c3\u30c8\u9023\u756a\u306ec \u3068d\u306b\u3042\u305f\u308b\u3001\u793e\u4f1a\u7d71\u5408\u8a08\u753b\u57fa\u91d1\u7d0d\u4ed8\u91d1\uff08PIS\uff09\u793e\u4f1a\u4fdd\u967a\u878d\u8cc7\u7d0d\u4ed8\u91d1\uff08COFINS\uff09\u3067\u3059\u3002<\/p>\n

  \u305d\u308c\u305e\u308c\u306e\u7a0e\u6cd5\u3067\u306ePIS\u3068COFINS\u306e\uff05\u306f\u4e0b\u8a18\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

  \n
  • Lucro Presumido<\/strong>\uff08<\/strong>\u63a8\u5b9a\u5229\u76ca\u6cd5<\/strong>\uff09\uff1a<\/strong> PIS 0.65%<\/strong>\u3001<\/strong>COFINS 3.0%<\/strong><\/li>\n
  • Lucro Real\uff08\u5b9f\u8cea\u5229\u76ca\u6cd5\uff09\uff1a PIS 1.65%\u3001COFINS 7.6%
    \n\u203b\u30b5\u30fc\u30d3\u30b9\u696d\u306e\u5834\u5408<\/li>\n<\/ul>\n

    \u3053\u306e2\u3064\u306e\u7a0e\u91d1\u3092\u5408\u308f\u305b\u308b\u3068\u30018.3%\u306e\u9055\u3044\u304c\u51fa\u3066\u304d\u307e\u3059\u3002
    \n\u3053\u308c\u304c\u3001Lucro Presumido\uff08\u63a8\u5b9a\u5229\u76ca\u6cd5\uff09\u3067\u8a08\u7b97\u3057\u305f\u5834\u5408\u306e\u7a0e\u91d1\u306e\u652f\u6255\u3044\u524a\u6e1b\u306e\u53ef\u80fd\u6027\u304c\u3042\u308b\u5927\u304d\u306a\u8981\u56e0\u3068\u8a00\u3048\u307e\u3059\u3002<\/p>\n

     <\/p>\n

    \u30b5\u30fc\u30d3\u30b9\u696d\u4ee5\u5916\u306e\u30b1\u30fc\u30b9\u306b\u3064\u3044\u3066\u306f\u3001\u4e0b\u8a18\u306eWiki Investment\u306e\u7a0e\u5236\u306e\u90e8\u5206\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u307e\u305b\u3002
    \n\u901a\u5e38\u3001\u7a0e\u5236\u306e\u30da\u30fc\u30b8\u306f\u6709\u6599\u30b3\u30f3\u30c6\u30f3\u30c4\u3068\u306f\u306a\u308a\u307e\u3059\u304c\u3001\u4eca\u73fe\u5728\u306f1\u304b\u6708\u9593\u306e\u7121\u6599\u306e\u95b2\u89a7\u30ad\u30e3\u30f3\u30da\u30fc\u30f3\u3092\u884c\u3063\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n

     <\/p>\n

    \u307e\u305a\u306f\u3001\u4e0b\u8a18\u306eURL\u3088\u308a\u7121\u6599\u767b\u9332\u306e\u30a2\u30af\u30bb\u30b9\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002
    \nhttps:\/\/wiki-investment.jp\/free_membership\/<\/a><\/p>\n

     <\/p>\n

    \u5f15\u304d\u7d9a\u304d\u7686\u3055\u307e\u306b\u3068\u3063\u3066\u6709\u76ca\u306a\u60c5\u5831\u3092\u767a\u4fe1\u3057\u3066\u307e\u3044\u308a\u307e\u3059\u3002
    \n\u304a\u8aad\u307f\u304f\u3060\u3055\u308a\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n

    ---

    \n

    \u3010<\/span> W<\/span>iki-<\/span>I<\/span>nvestment\u00a0\u3011<\/span><\/span><\/span><\/strong><\/h2>\n

    \uff5e \u300e\u6d77\u5916\u6295\u8cc7\u306e\u8d64\u672c<\/span>\u30b7\u30ea\u30fc\u30ba\u300f\u3001\u5f85\u671b\u306e\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u5316\uff01 \uff5e\u00a0<\/strong><\/h3>\n

    \u6d77\u5916\u9032\u51fa\u306e\u5bfe\u5fdc\u56fd\u657030\u304b\u56fd<\/span>\uff01<\/strong>\u3000\u30d3\u30b8\u30cd\u30b9\u30b5\u30dd\u30fc\u30c8\u4f01\u696d\u6570550\u793e<\/span>\u4ee5\u4e0a\uff01\uff01<\/strong>
    \n\u65b0\u8208\u56fd\u3092\u4e2d\u5fc3\u306b\u6d77\u5916\u30d3\u30b8\u30cd\u30b9\u60c5\u5831\uff08\u4f1a\u8a08\u3001\u7a0e\u52d9\u3001\u52b4\u52d9\u3001\u57fa\u790e\u77e5\u8b58\u3001\u8a2d\u7acb\u3001M&A\u306a\u3069\uff09\u3092\u307e\u3068\u3081\u305f\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\uff01<\/p>\n

    \u5404\u56fd\u306e\u30d3\u30b8\u30cd\u30b9\u57fa\u790e\u60c5\u5831\u306b\u52a0\u3048\u3001\u6700\u65b0\u306e\u6cd5\u6539\u6b63\u3084\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\u306b\u3064\u3044\u3066\u3001\u9010\u4e00\u66f4\u65b0\u3057\u3066\u304a\u308a\u307e\u3059\uff01
    \n\u4ee5\u4e0b\u3001URL\u3088\u308a\u7121\u6599\u4f1a\u54e1\u767b\u9332<\/strong><\/span>\uff0824\u6642\u9593\u304a\u8a66\u3057\uff09\u3082\u53ef\u80fd\u3067\u3059\u306e\u3067\u3001\u305c\u3072\u3054\u89a7\u304f\u3060\u3055\u3044\uff01
    \nURL\uff1ahttps:\/\/www.wiki-investment.jp<\/a><\/b><\/p>\n

    ---

    \n

    \u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u30fb\u30d6\u30e9\u30b8\u30eb\u62e0\u70b9
    \n\u7530\u6751\u5f69\u7d00<\/p>\n

    <\/p>\n

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