{"id":315,"date":"2014-10-28T10:26:19","date_gmt":"2014-10-28T13:26:19","guid":{"rendered":"http:\/\/www.csicontabilidade.net\/site\/?page_id=315"},"modified":"2014-10-28T10:26:19","modified_gmt":"2014-10-28T13:26:19","slug":"anexo-i","status":"publish","type":"page","link":"https:\/\/www.csicontabilidade.net\/site\/simples-nacional-2015-novas-categorias\/anexo-i\/","title":{"rendered":"Anexo I"},"content":{"rendered":"

Anexo I daResolu\u00e7\u00e3oCGSNn\u00ba 94,de 29 de novembro de2011 (art. 25, inciso I)<\/p>\n

(vig\u00eancia:01\/01\/2012)<\/p>\n

Al\u00edquotas e Partilhado SimplesNacional \u2013 Com\u00e9rcio<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Receita Bruta em 12 meses (em R$)<\/td>\n\n
Al\u00edquota<\/h6>\n<\/td>\n
\n

IRPJ<\/p>\n<\/td>\n

\n

CSLL<\/p>\n<\/td>\n

\n

COFINS<\/p>\n<\/td>\n

\n

PIS\/PASEP<\/p>\n<\/td>\n

\n

CPP<\/p>\n<\/td>\n

\n

ICMS<\/p>\n<\/td>\n<\/tr>\n

At\u00e9 180.000,00<\/td>\n\n

4,00%<\/strong><\/p>\n<\/td>\n

\n

0,00%<\/p>\n<\/td>\n

\n

0,00%<\/p>\n<\/td>\n

\n

0,00%<\/p>\n<\/td>\n

\n

0,00%<\/p>\n<\/td>\n

\n

2,75%<\/p>\n<\/td>\n

\n

1,25%<\/p>\n<\/td>\n<\/tr>\n

De 180.000,01 a 360.000,00<\/td>\n\n

5,47%<\/strong><\/p>\n<\/td>\n

\n

0,00%<\/p>\n<\/td>\n

\n

0,00%<\/p>\n<\/td>\n

\n

0,86%<\/p>\n<\/td>\n

\n

0,00%<\/p>\n<\/td>\n

\n

2,75%<\/p>\n<\/td>\n

\n

1,86%<\/p>\n<\/td>\n<\/tr>\n

De 360.000,01 a 540.000,00<\/td>\n\n

6,84%<\/strong><\/p>\n<\/td>\n

\n

0,27%<\/p>\n<\/td>\n

\n

0,31%<\/p>\n<\/td>\n

\n

0,95%<\/p>\n<\/td>\n

\n

0,23%<\/p>\n<\/td>\n

\n

2,75%<\/p>\n<\/td>\n

\n

2,33%<\/p>\n<\/td>\n<\/tr>\n

De 540.000,01 a 720.000,00<\/td>\n\n

7,54%<\/strong><\/p>\n<\/td>\n

\n

0,35%<\/p>\n<\/td>\n

\n

0,35%<\/p>\n<\/td>\n

\n

1,04%<\/p>\n<\/td>\n

\n

0,25%<\/p>\n<\/td>\n

\n

2,99%<\/p>\n<\/td>\n

\n

2,56%<\/p>\n<\/td>\n<\/tr>\n

De 720.000,01 a 900.000,00<\/td>\n\n

7,60%<\/strong><\/p>\n<\/td>\n

\n

0,35%<\/p>\n<\/td>\n

\n

0,35%<\/p>\n<\/td>\n

\n

1,05%<\/p>\n<\/td>\n

\n

0,25%<\/p>\n<\/td>\n

\n

3,02%<\/p>\n<\/td>\n

\n

2,58%<\/p>\n<\/td>\n<\/tr>\n

De 900.000,01 a 1.080.000,00<\/td>\n\n

8,28%<\/strong><\/p>\n<\/td>\n

\n

0,38%<\/p>\n<\/td>\n

\n

0,38%<\/p>\n<\/td>\n

\n

1,15%<\/p>\n<\/td>\n

\n

0,27%<\/p>\n<\/td>\n

\n

3,28%<\/p>\n<\/td>\n

\n

2,82%<\/p>\n<\/td>\n<\/tr>\n

De 1.080.000,01 a 1.260.000,00<\/td>\n\n

8,36%<\/strong><\/p>\n<\/td>\n

\n

0,39%<\/p>\n<\/td>\n

\n

0,39%<\/p>\n<\/td>\n

\n

1,16%<\/p>\n<\/td>\n

\n

0,28%<\/p>\n<\/td>\n

\n

3,30%<\/p>\n<\/td>\n

\n

2,84%<\/p>\n<\/td>\n<\/tr>\n

De 1.260.000,01 a 1.440.000,00<\/td>\n\n

8,45%<\/strong><\/p>\n<\/td>\n

\n

0,39%<\/p>\n<\/td>\n

\n

0,39%<\/p>\n<\/td>\n

\n

1,17%<\/p>\n<\/td>\n

\n

0,28%<\/p>\n<\/td>\n

\n

3,35%<\/p>\n<\/td>\n

\n

2,87%<\/p>\n<\/td>\n<\/tr>\n

De 1.440.000,01 a 1.620.000,00<\/td>\n\n

9,03%<\/strong><\/p>\n<\/td>\n

\n

0,42%<\/p>\n<\/td>\n

\n

0,42%<\/p>\n<\/td>\n

\n

1,25%<\/p>\n<\/td>\n

\n

0,30%<\/p>\n<\/td>\n

\n

3,57%<\/p>\n<\/td>\n

\n

3,07%<\/p>\n<\/td>\n<\/tr>\n

De 1.620.000,01 a 1.800.000,00<\/td>\n\n

9,12%<\/strong><\/p>\n<\/td>\n

\n

0,43%<\/p>\n<\/td>\n

\n

0,43%<\/p>\n<\/td>\n

\n

1,26%<\/p>\n<\/td>\n

\n

0,30%<\/p>\n<\/td>\n

\n

3,60%<\/p>\n<\/td>\n

\n

3,10%<\/p>\n<\/td>\n<\/tr>\n

De 1.800.000,01 a 1.980.000,00<\/td>\n\n

9,95%<\/strong><\/p>\n<\/td>\n

\n

0,46%<\/p>\n<\/td>\n

\n

0,46%<\/p>\n<\/td>\n

\n

1,38%<\/p>\n<\/td>\n

\n

0,33%<\/p>\n<\/td>\n

\n

3,94%<\/p>\n<\/td>\n

\n

3,38%<\/p>\n<\/td>\n<\/tr>\n

De 1.980.000,01 a 2.160.000,00<\/td>\n\n

10,04%<\/strong><\/p>\n<\/td>\n

\n

0,46%<\/p>\n<\/td>\n

\n

0,46%<\/p>\n<\/td>\n

\n

1,39%<\/p>\n<\/td>\n

\n

0,33%<\/p>\n<\/td>\n

\n

3,99%<\/p>\n<\/td>\n

\n

3,41%<\/p>\n<\/td>\n<\/tr>\n

De 2.160.000,01 a 2.340.000,00<\/td>\n\n

10,13%<\/strong><\/p>\n<\/td>\n

\n

0,47%<\/p>\n<\/td>\n

\n

0,47%<\/p>\n<\/td>\n

\n

1,40%<\/p>\n<\/td>\n

\n

0,33%<\/p>\n<\/td>\n

\n

4,01%<\/p>\n<\/td>\n

\n

3,45%<\/p>\n<\/td>\n<\/tr>\n

De 2.340.000,01 a 2.520.000,00<\/td>\n\n

10,23%<\/strong><\/p>\n<\/td>\n

\n

0,47%<\/p>\n<\/td>\n

\n

0,47%<\/p>\n<\/td>\n

\n

1,42%<\/p>\n<\/td>\n

\n

0,34%<\/p>\n<\/td>\n

\n

4,05%<\/p>\n<\/td>\n

\n

3,48%<\/p>\n<\/td>\n<\/tr>\n

De 2.520.000,01 a 2.700.000,00<\/td>\n\n

10,32%<\/strong><\/p>\n<\/td>\n

\n

0,48%<\/p>\n<\/td>\n

\n

0,48%<\/p>\n<\/td>\n

\n

1,43%<\/p>\n<\/td>\n

\n

0,34%<\/p>\n<\/td>\n

\n

4,08%<\/p>\n<\/td>\n

\n

3,51%<\/p>\n<\/td>\n<\/tr>\n

De 2.700.000,01 a 2.880.000,00<\/td>\n\n

11,23%<\/strong><\/p>\n<\/td>\n

\n

0,52%<\/p>\n<\/td>\n

\n

0,52%<\/p>\n<\/td>\n

\n

1,56%<\/p>\n<\/td>\n

\n

0,37%<\/p>\n<\/td>\n

\n

4,44%<\/p>\n<\/td>\n

\n

3,82%<\/p>\n<\/td>\n<\/tr>\n

De 2.880.000,01 a 3.060.000,00<\/td>\n\n

11,32%<\/strong><\/p>\n<\/td>\n

\n

0,52%<\/p>\n<\/td>\n

\n

0,52%<\/p>\n<\/td>\n

\n

1,57%<\/p>\n<\/td>\n

\n

0,37%<\/p>\n<\/td>\n

\n

4,49%<\/p>\n<\/td>\n

\n

3,85%<\/p>\n<\/td>\n<\/tr>\n

De 3.060.000,01 a 3.240.000,00<\/td>\n\n

11,42%<\/strong><\/p>\n<\/td>\n

\n

0,53%<\/p>\n<\/td>\n

\n

0,53%<\/p>\n<\/td>\n

\n

1,58%<\/p>\n<\/td>\n

\n

0,38%<\/p>\n<\/td>\n

\n

4,52%<\/p>\n<\/td>\n

\n

3,88%<\/p>\n<\/td>\n<\/tr>\n

De 3.240.000,01 a 3.420.000,00<\/td>\n\n

11,51%<\/strong><\/p>\n<\/td>\n

\n

0,53%<\/p>\n<\/td>\n

\n

0,53%<\/p>\n<\/td>\n

\n

1,60%<\/p>\n<\/td>\n

\n

0,38%<\/p>\n<\/td>\n

\n

4,56%<\/p>\n<\/td>\n

\n

3,91%<\/p>\n<\/td>\n<\/tr>\n

De 3.420.000,01 a 3.600.000,00<\/td>\n\n

11,61%<\/strong><\/p>\n<\/td>\n

\n

0,54%<\/p>\n<\/td>\n

\n

0,54%<\/p>\n<\/td>\n

\n

1,60%<\/p>\n<\/td>\n

\n

0,38%<\/p>\n<\/td>\n

\n

4,60%<\/p>\n<\/td>\n

\n

3,95%<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

Anexo I daResolu\u00e7\u00e3oCGSNn\u00ba 94,de 29 de novembro de2011 (art. 25, inciso I) (vig\u00eancia:01\/01\/2012) Al\u00edquotas e Partilhado SimplesNacional \u2013 Com\u00e9rcio Receita Bruta em 12 meses (em R$) Al\u00edquota IRPJ CSLL COFINS PIS\/PASEP CPP ICMS At\u00e9 180.000,00 4,00% 0,00% 0,00% 0,00% 0,00% 2,75% 1,25% De 180.000,01 a 360.000,00 5,47% 0,00% 0,00% 0,86% 0,00% 2,75% 1,86% De 360.000,01 […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":313,"menu_order":0,"comment_status":"closed","ping_status":"open","template":"","meta":{"footnotes":""},"_links":{"self":[{"href":"https:\/\/www.csicontabilidade.net\/site\/wp-json\/wp\/v2\/pages\/315"}],"collection":[{"href":"https:\/\/www.csicontabilidade.net\/site\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.csicontabilidade.net\/site\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.csicontabilidade.net\/site\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.csicontabilidade.net\/site\/wp-json\/wp\/v2\/comments?post=315"}],"version-history":[{"count":1,"href":"https:\/\/www.csicontabilidade.net\/site\/wp-json\/wp\/v2\/pages\/315\/revisions"}],"predecessor-version":[{"id":316,"href":"https:\/\/www.csicontabilidade.net\/site\/wp-json\/wp\/v2\/pages\/315\/revisions\/316"}],"up":[{"embeddable":true,"href":"https:\/\/www.csicontabilidade.net\/site\/wp-json\/wp\/v2\/pages\/313"}],"wp:attachment":[{"href":"https:\/\/www.csicontabilidade.net\/site\/wp-json\/wp\/v2\/media?parent=315"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}