{"id":317,"date":"2014-10-28T10:28:29","date_gmt":"2014-10-28T13:28:29","guid":{"rendered":"http:\/\/www.csicontabilidade.net\/site\/?page_id=317"},"modified":"2014-10-28T10:29:14","modified_gmt":"2014-10-28T13:29:14","slug":"anexo-ii","status":"publish","type":"page","link":"https:\/\/www.csicontabilidade.net\/site\/simples-nacional-2015-novas-categorias\/anexo-ii\/","title":{"rendered":"Anexo II"},"content":{"rendered":"

ANEXO II DA LEI COMPLEMENTAR N\u00ba123, DE 14 DE DEZEMBRO DE 2006 (vig\u00eancia: 01\/01\/2012)<\/p>\n

(Reda\u00e7\u00e3o dada pela Lei Complementar n\u00ba 139, de 10 de novembro de 2011)<\/p>\n

Al\u00edquotas e Partilha do Simples Nacional \u2013 Ind\u00fastria<\/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>\nAl\u00edquota<\/td>\nIRPJ<\/td>\nCSLL<\/td>\nCofins<\/td>\nPIS\/Pasep<\/td>\nCPP<\/td>\nICMS<\/td>\nIPI<\/td>\n<\/tr>\n
At\u00e9 180.000,00<\/td>\n4,50%<\/td>\n0,00%<\/td>\n0,00%<\/td>\n0,00%<\/td>\n0,00%<\/td>\n2,75%<\/td>\n1,25%<\/td>\n0,50%<\/td>\n<\/tr>\n
De 180.000,01 a 360.000,00<\/td>\n5,97%<\/td>\n0,00%<\/td>\n0,00%<\/td>\n0,86%<\/td>\n0,00%<\/td>\n2,75%<\/td>\n1,86%<\/td>\n0,50%<\/td>\n<\/tr>\n
De 360.000,01 a 540.000,00<\/td>\n7,34%<\/td>\n0,27%<\/td>\n0,31%<\/td>\n0,95%<\/td>\n0,23%<\/td>\n2,75%<\/td>\n2,33%<\/td>\n0,50%<\/td>\n<\/tr>\n
De 540.000,01 a 720.000,00<\/td>\n8,04%<\/td>\n0,35%<\/td>\n0,35%<\/td>\n1,04%<\/td>\n0,25%<\/td>\n2,99%<\/td>\n2,56%<\/td>\n0,50%<\/td>\n<\/tr>\n
De 720.000,01 a 900.000,00<\/td>\n8,10%<\/td>\n0,35%<\/td>\n0,35%<\/td>\n1,05%<\/td>\n0,25%<\/td>\n3,02%<\/td>\n2,58%<\/td>\n0,50%<\/td>\n<\/tr>\n
De 900.000,01 a 1.080.000,00<\/td>\n8,78%<\/td>\n0,38%<\/td>\n0,38%<\/td>\n1,15%<\/td>\n0,27%<\/td>\n3,28%<\/td>\n2,82%<\/td>\n0,50%<\/td>\n<\/tr>\n
De 1.080.000,01 a 1.260.000,00<\/td>\n8,86%<\/td>\n0,39%<\/td>\n0,39%<\/td>\n1,16%<\/td>\n0,28%<\/td>\n3,30%<\/td>\n2,84%<\/td>\n0,50%<\/td>\n<\/tr>\n
De 1.260.000,01 a 1.440.000,00<\/td>\n8,95%<\/td>\n0,39%<\/td>\n0,39%<\/td>\n1,17%<\/td>\n0,28%<\/td>\n3,35%<\/td>\n2,87%<\/td>\n0,50%<\/td>\n<\/tr>\n
De 1.440.000,01 a 1.620.000,00<\/td>\n9,53%<\/td>\n0,42%<\/td>\n0,42%<\/td>\n1,25%<\/td>\n0,30%<\/td>\n3,57%<\/td>\n3,07%<\/td>\n0,50%<\/td>\n<\/tr>\n
De 1.620.000,01 a 1.800.000,00<\/td>\n9,62%<\/td>\n0,42%<\/td>\n0,42%<\/td>\n1,26%<\/td>\n0,30%<\/td>\n3,62%<\/td>\n3,10%<\/td>\n0,50%<\/td>\n<\/tr>\n
De 1.800.000,01 a 1.980.000,00<\/td>\n10,45%<\/td>\n0,46%<\/td>\n0,46%<\/td>\n1,38%<\/td>\n0,33%<\/td>\n3,94%<\/td>\n3,38%<\/td>\n0,50%<\/td>\n<\/tr>\n
De 1.980.000,01 a 2.160.000,00<\/td>\n10,54%<\/td>\n0,46%<\/td>\n0,46%<\/td>\n1,39%<\/td>\n0,33%<\/td>\n3,99%<\/td>\n3,41%<\/td>\n0,50%<\/td>\n<\/tr>\n
De 2.160.000,01 a 2.340.000,00<\/td>\n10,63%<\/td>\n0,47%<\/td>\n0,47%<\/td>\n1,40%<\/td>\n0,33%<\/td>\n4,01%<\/td>\n3,45%<\/td>\n0,50%<\/td>\n<\/tr>\n
De 2.340.000,01 a 2.520.000,00<\/td>\n10,73%<\/td>\n0,47%<\/td>\n0,47%<\/td>\n1,42%<\/td>\n0,34%<\/td>\n4,05%<\/td>\n3,48%<\/td>\n0,50%<\/td>\n<\/tr>\n
De 2.520.000,01 a 2.700.000,00<\/td>\n10,82%<\/td>\n0,48%<\/td>\n0,48%<\/td>\n1,43%<\/td>\n0,34%<\/td>\n4,08%<\/td>\n3,51%<\/td>\n0,50%<\/td>\n<\/tr>\n
De 2.700.000,01 a 2.880.000,00<\/td>\n11,73%<\/td>\n0,52%<\/td>\n0,52%<\/td>\n1,56%<\/td>\n0,37%<\/td>\n4,44%<\/td>\n3,82%<\/td>\n0,50%<\/td>\n<\/tr>\n
De 2.880.000,01 a 3.060.000,00<\/td>\n11,82%<\/td>\n0,52%<\/td>\n0,52%<\/td>\n1,57%<\/td>\n0,37%<\/td>\n4,49%<\/td>\n3,85%<\/td>\n0,50%<\/td>\n<\/tr>\n
De 3.060.000,01 a 3.240.000,00<\/td>\n11,92%<\/td>\n0,53%<\/td>\n0,53%<\/td>\n1,58%<\/td>\n0,38%<\/td>\n4,52%<\/td>\n3,88%<\/td>\n0,50%<\/td>\n<\/tr>\n
De 3.240.000,01 a 3.420.000,00<\/td>\n12,01%<\/td>\n0,53%<\/td>\n0,53%<\/td>\n1,60%<\/td>\n0,38%<\/td>\n4,56%<\/td>\n3,91%<\/td>\n0,50%<\/td>\n<\/tr>\n
De 3.420.000,01 a 3.600.000,00<\/td>\n12,11%<\/td>\n0,54%<\/td>\n0,54%<\/td>\n1,60%<\/td>\n0,38%<\/td>\n4,60%<\/td>\n3,95%<\/td>\n0,50%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

ANEXO II DA LEI COMPLEMENTAR N\u00ba123, DE 14 DE DEZEMBRO DE 2006 (vig\u00eancia: 01\/01\/2012) (Reda\u00e7\u00e3o dada pela Lei Complementar n\u00ba 139, de 10 de novembro de 2011) Al\u00edquotas e Partilha do Simples Nacional \u2013 Ind\u00fastria Receita Bruta em 12 meses (em R$) Al\u00edquota IRPJ CSLL Cofins PIS\/Pasep CPP ICMS IPI At\u00e9 180.000,00 4,50% 0,00% 0,00% […]<\/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\/317"}],"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=317"}],"version-history":[{"count":1,"href":"https:\/\/www.csicontabilidade.net\/site\/wp-json\/wp\/v2\/pages\/317\/revisions"}],"predecessor-version":[{"id":319,"href":"https:\/\/www.csicontabilidade.net\/site\/wp-json\/wp\/v2\/pages\/317\/revisions\/319"}],"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=317"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}