Exercicio de Pis e Cofins
17
1 - B Receita Venda de produtos ### Descontos obtidos R$ 5,000.00 Juros ativos R$ 300.00 venda de veículos R$ 2,000.00 dividendos R$ 6,000.00 Receita Bruta ### Exclusão ### IPI ### Venda de veículos R$ 2,000.00 dividendos R$ 6,000.00 Desconto Incondicional R$ 6,000.00 Base de Cálculo ### Pis R$ 4,317.95 Cofins ### D - DRB - PIS R$ 4,283.50 D - DRB - Cofins ### D -Desp. Trib. - Pis R$ 34.45 D - Desp. Trib. - Cofins R$ 159.00 C - Obrg Fiscais - PIS a recol R$ 4,317.95 C - Obg Fiscais - Cofins a rec ###
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Transcript of Exercicio de Pis e Cofins
1-B Receita Venda de produtos Descontos obtidos Juros ativos venda de veculos dividendos Receita Bruta Excluso IPI Venda de veculos dividendos Desconto Incondicional Base de Clculo Pis Cofins D - DRB - PIS D - DRB - Cofins D -Desp. Trib. - Pis D - Desp. Trib. - Cofins C - Obrg Fiscais - PIS a recolher C - Obg Fiscais - Cofins a recolher
R$ 700,000.00 R$ 5,000.00 R$ 300.00 R$ 2,000.00 R$ 6,000.00 R$ 713,300.00 R$ 49,000.00 R$ 35,000.00 R$ 2,000.00 R$ 6,000.00 R$ 6,000.00 R$ 664,300.00 R$ 4,317.95 R$ 19,929.00 R$ R$ R$ R$ R$ R$ 4,283.50 19,770.00 34.45 159.00 4,317.95 19,929.00
1-C Receita Prestao de servios Receita Financeira Rendimentos de aplicao Receita Total Excluso Base de Clculo Pis Cofins D - DRB - PIS D - DRB - Cofins D -Desp. Trib. - Pis D - Desp. Trib. - Cofins C - Obrg Fiscais - PIS a recolher C - Obg Fiscais - Cofins a recolher
R$ R$ R$ R$ R$ R$ R$ R$ R$ R$ R$ R$ R$
3,500.00 2,000.00 740.00 6,240.00 6,240.00 40.56 187.20 22.75 178.98 17.81 8.22 40.56 187.2
1-D Receita Equivalencia Patrimonial Prestao de servio Receita Total Excluso Equivalencia Patrimonial Base de Clculo Pis Cofins D - DRB - PIS D - DRB - Cofins D -Desp. Trib. - Pis D - Desp. Trib. - Cofins C - Obrg Fiscais - PIS a recolher C - Obg Fiscais - Cofins a recolher
R$ 2,000.00 R$ 45,000.00 R$ 47,000.00 R$ 2,000.00 R$ 2,000.00 R$ 45,000.00 R$ 292.50 R$ 135.00 R$ R$ R$ R$ R$ R$ 292.50 60.00 232.50 292.50 135.00
1-E Receita Prestao de servio Aluguel Descontos obtidos Receita Total Excluso Servios cancelados Base de clculo Pis Cofins D - DRB - PIS D - DRB - Cofins D -Desp. Trib. - Pis D - Desp. Trib. - Cofins C - Obrg Fiscais - PIS a recolher C - Obg Fiscais - Cofins a recolher
R$ 60,000.00 R$ 2,000.00 R$ 2,000.00 R$ 64,000.00 R$ 3,000.00 R$ 61,000.00 R$ 396.50 R$ 183.00 R$ R$ R$ R$ R$ R$ 26.00 120.00 370.50 63.00 396.50 183.00
2-B RECEITAS Operacionais Venda de mercadoria PIS R$ 900,000.00 R$ COFINS 900,000.00 Itens - valor do crdito aquisio de mercadoria Aluguel pago a PJ Energia eltrica depreciao Total
Financeira Demais receitas
R$
80,000.00 R$
80,000.00
Rceita bruta Excluses Desc. Inc. vendas canceladas
R$ R$ R$ R$
980,000.00 640,000.00 40,000.00 600,000.00
R$ R$ R$ R$
980,000.00 640,000.00 40,000.00 600,000.00
Base de clculo Alquota Pis e Cofins devido
R$
340,000.00 R$ 0.0165
340,000.00 0.076 25,840.00
R$
5,610.00 R$
2-C RECEITAS Operacionais venda externa venda interna Financeira Demais receitas venda de A.I. PIS R$ R$ R$ R$ 1,600.00 R$ 90,000.00 R$ 1,000.00 R$ 5,000.00 R$ COFINS 1,600.00 90,000.00 1,000.00 5,000.00 Itens - valor do crdito Aluguel pago a PJ Energia eltrica depreciao
Rceita bruta Excluses Desc. Inc. venda de A.I. venda externa
R$ R$ R$ R$ R$
97,600.00 6,750.00 150.00 5,000.00 1,600.00
R$ R$ R$ R$ R$
97,600.00 6,750.00 150.00 5,000.00 1,600.00
Base de clculo Alquota Pis e Cofins devido
R$
90,850.00 R$ 0.0165
90,850.00 0.076 6,904.60
R$
1,499.03 R$
BC do credito R$ 500,000.00 R$ 5,800.00 R$ 1,200.00 R$ 3,100.00
Credito do PIS R$ 8,250.00 R$ 95.70 R$ 19.80 R$ 51.15 R$ 8,416.65
Credito da Cofins % de proporo R$ 38,000.00 0.8 R$ 440.80 0.8 R$ 91.20 0.8 R$ 235.60 0.8 R$ 38,767.60
PIS aps proproo R$ 6,600.00 R$ 76.56 R$ 15.84 R$ 40.92 R$ 6,733.32
R$
DRB - PIS 4,290.00
R$
PIS a Recolher 5,610.00 R$
5,610.00
R$
Desp. Trib. - PIS 1,320.00
R$
DRB - Cofins 19,760.00
R$
Cofins a Recolher 25,840.00 R$ 25,840.00
R$
Desp. Trib. - Cofins 6,080.00
BC do credito R$ R$ R$
Credito do PIS
Credito da Cofins 152.00 760.00 76.00
% de proporo
PIS aps proproo 24.21 121.05 12.10 157.36
2,000.00 R$ 10,000.00 R$ 1,000.00 R$
33.00 R$ 165.00 R$ 16.50 R$
0.7336 R$ 0.7336 R$ 0.7336 R$ R$
R$
DRB - PIS 1,482.53
R$
PIS a Recolher 157.36 R$
1,499.03
R$
1,341.67
R$
Desp. Trib. - PIS 16.50
DRB - Cofins 6828.6
R$
Cofins a Recolher 115.44 R$ 6,904.60 R$ 6,789.16
R$
Desp. Trib. - Cofins 76.00
R$
COFINS aps proproo R$ 30,400.00 R$ 352.64 R$ 72.96 R$ 188.48 R$ 31,014.08 Cofins a Recuperar R$ 30,400.00 R$ 352.64 R$ 72.96 R$ 188.48 R$ 25,840.00 R$ 5,174.08 Pis a Recuperar 6,600.00 76.56 15.84 40.92 R$ 5,610.00 1,123.32 Aluguel 5,370.80 Caixa R$ 5,800.00
Depreciao R$ 2,870.60
R$ R$ R$ R$ R$
Deprecao AC R$ 3,100.00
R$
COFINS aps proproo R$ R$ R$ R$ 17.76 88.80 8.88 115.44
R$
Cofins a Recuperar 17.76
Caixa R$ 2,000.00 R$ 10,000.00
R$ R$
88.80 8.88 R$
R$ 12,000.00 115.44 R$ Depreciao 979.02
R$ R$ R$
Pis a Recuperar 24.21 121.05 12.10 R$ 157.36
Deprecao AC R$ 1,000.00
R$
Aluguel 1,958.03
R$
Energia 9,790.16
Estoque R$ 463,000.00
Fornecedor R$ 500,000.00
Questo 02 RECEITAS Venda de mercadorias Prestao de servios Venda de mercadorias p/ comrcio exterior Aluguel Receita Bruta EXCLUSES Vendas canceladas Venda para comrcio exterior Base de Clculo Pis Cofins VALOR R$ 80,000.00 R$ 25,000.00 R$ 45,000.00 R$ 1,500.00 R$ 151,500.00 R$ R$ R$ 46,000.00 1,000.00 45,000.00
R$ 105,500.00 R$ 685.75 R$ 3,165.00
D - DRB - PIS D - DRB - Cofins D -Desp. Trib. - Pis D - Desp. Trib. - Cofins C - Obrg Fiscais - PIS a recolher C - Obg Fiscais - Cofins a recolher
R$ R$ R$ R$ R$ R$
676.00 3,120.00 9.75 45.00 685.75 3,165.00
Questo 03 RECEITAS Operacionais Venda de mercadoria PIS COFINS Itens - valor do crdito aquisio de mercadoria Energia eltrica
R$ 15,000,000.00 R$ 15,000,000.00
Financeira Demais receitas Venda de A.I. Aluguel Rceita bruta Excluses Desc. Inc. Venda de A.I.
R$ R$ R$
300,000.00 R$ 30,000.00 R$ 50,000.00 R$
300,000.00 30,000.00 50,000.00
R$ 15,380,000.00 R$ 15,380,000.00 R$ 70,000.00 R$ 70,000.00 R$ 40,000.00 R$ 40,000.00 R$ 30,000.00 R$ 30,000.00
Base de clculo Alquota Pis e Cofins devido
R$ 15,310,000.00 R$ 15,310,000.00 0.0165 R$ 252,615.00 R$ 0.076 1,163,560.00
R$
304,000.00
BC do credito Credito do PIS Credito da Cofins % de proporo R$ 4,000,000.00 R$ 66,000.00 R$ 304,000.00 R$ 25,000.00 R$ 412.50 R$ 1,900.00 R$ 66,412.50 R$ 305,900.00
PIS aps proproo
R$
DRB - PIS 246,840.00
R$
PIS a Recolher 66,412.50 R$ 252,615.00 R$ 186,202.50
R$
Desp. Trib. - PIS 5,775.00
DRB - Cofins R$ 1,136,960.00
R$
Cofins a Recolher 305,900.00 R$ 1,163,560.00 R$ 857,660.00
R$
Desp. Trib. - Cofins 26,600.00
R$ R$
Cofins a Recuperar 1,900.00 304,000.00 R$ 305,900.00
R$
Energia 22,687.50
Estoque R$ 3,630,000.00
COFINS aps proproo
PIS a Recuperar R$ 412.50 R$ 66,000.00 R$ 66,412.50
Caixa R$
25,000.00
Fornecedor R$ 4,000,000.00
