In order not to get confused, the ideal is to know what types of taxes to be paid by the business, according to their size and legal structure. For this, we will delve deeper into the topic and better understand this aspect of Tax Law.
By the size of the business
Having an enterprise requires a lot of knowledge and commitment, both in people management and in tax matters.
Small and medium-sized enterprises
Then, the value of the guide to be paid is calculated through a computerized system, available to the taxpayer on the website of Simples itself, which must be calculated and paid monthly. Make use of the sales tax calculator in this case.
If the project is classified under another type of taxation, each tax must be calculated and paid individually. However, it is worth mentioning that the rates tend to be higher and vary according to their gross revenue.
Although Simples is considered the best option for small and medium-sized businesses, there are certain situations in which it is more advantageous to choose another regime.
This situation reinforces the need to do tax planning with the help of a consultancy, in order to save and obtain greater legal security.
In this case, there is no alternative, except to work with the Real Profit, in the event that it is not possible to choose the Presumed Profit. As it is a large business, the rates of other modalities do not compensate.
In addition, Simples is more interesting for legal entities that have a payroll cost above 40% of the collection.
By company legal structure
It is formed by two or more partners who work in a limited way in relation to the company’s share capital. In practice, this means that both the distribution of profits and the payment of debts and debts are the responsibility of the company, not the partners.
Legal entities working under this structure must pay all their capital. For this reason, the company is divided into quotas, proportional to each company’s shareholding.
The agreements of this type of association are provided in the social contract, duly registered with the Commercial Registry of the municipality where it is registered.
This membership model has a higher registration cost and more comprehensive obligations than the limited liability company. The enterprise is divided into shares (instead of quotas) and it is regulated by means of a statute. It is a very interesting model when the entrepreneur wants to facilitate the exchange of partners, which can be carried out with greater agility. This is very useful in the case of startups , for example, that attract people interested in investing in their venture capital. Public limited companies can be public or private. In the first case, they are companies that trade their shares directly on the stock exchange, many of them larger, which end up included in the Real Profit. In other situations, an individual analysis must be made, the appropriate tax planning must be elaborated and the best choice made.