A VANTAGEM TRIBUTÁRIA DA CONTABILIZAÇÃO DOS JUROS SOBRE O CAPITAL PRÓPRIO PARA EMPRESAS DO LUCRO REAL
Keywords:
Vantagem Tributária, Juros sobre Capital Próprio, ContabilizaçãoAbstract
O objetivo deste artigo é demonstrar através de um estudo de caso prático a vantagem tributária do cálculo e contabilização dos juros sobre o capital próprio para as empresas optantes pelo Lucro Real Anual e Trimestral ao apurar o imposto de renda e a contribuição social sobre o lucro. Este estudo de caso será demonstrado em uma empresa que houve aumento de capital no decorrer do exerício, e de uma empresa em que não houve aumento de capital, ambas com tributação anual e também de uma empresa com tributação trimestral. Dessa forma, evidenciaremos o cálculo e também a vantagem tributária apurada nos mesmos.
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