O planejamento tributário aplicado a uma holding mista: um estudo de caso

Abstract

The tax planning has become a key tool to manage expenses with tax, because it is capable to produce important information for the company’s management and influence the decisions of its managers and its team, thus, contribute to the entity to obtain positive results . One way of preparing the tax planning is the comparative systems study of taxation, which is the subject study of this case applied to a company of holding mixed type. This study will serve as the basis for choosing the company’s taxation scheme for the year of 2011, due to the legal impossibility of changing taxation schemes on any other date prior to this. For this, IRPJ and CSLL tabulations were made based on the actual quarterly and annual profit, and on the estimated profit as well as in non-cumulative and cumulative schemes for social contributions. Based on the results comparison, it was possible to verify that the company will have a lower tax cost by opting for the calculation of deemed income, income tax and social contribution, and cumulative regime for the federal contributions, fact which was mainly due to the lack of expenses that generate credits for PIS/PASEP and COFINS for this holding. In this case, as these taxes and contributions are already established today by the presumed profit of this holding, the company was able to make sure that they are making the choice that reserve them the lowest tax burden possible.