{"id":322,"date":"2014-10-28T10:34:10","date_gmt":"2014-10-28T13:34:10","guid":{"rendered":"http:\/\/www.csicontabilidade.net\/site\/?page_id=322"},"modified":"2014-10-28T15:38:30","modified_gmt":"2014-10-28T18:38:30","slug":"anexo-iv","status":"publish","type":"page","link":"https:\/\/www.csicontabilidade.net\/site\/simples-nacional-2015-novas-categorias\/anexo-iv\/","title":{"rendered":"Anexo IV"},"content":{"rendered":"

Anexo IV da Resolu\u00e7\u00e3o CGSN n\u00ba 94, de 29 de novembro de 2011. (art. 25, inciso IV)\u00a0(vig\u00eancia: 01\/01\/2012)<\/p>\n

Al\u00edquotas e Partilha do Simples Nacional \u2013 Receitas Decorrentes da Presta\u00e7\u00e3o de Servi\u00e7os Relacionados no Inciso IV do art. 25 da Resolu\u00e7\u00e3o CGSN n\u00ba 94, de 2011<\/strong><\/h2>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\u00a0Receita Bruta Total em 12 meses (em R$)<\/td>\n\n

Al\u00edquota<\/strong><\/p>\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

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

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

4,50%<\/strong><\/p>\n<\/td>\n

\n

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

\n

1,22%<\/p>\n<\/td>\n

\n

1,28%<\/p>\n<\/td>\n

\n

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

\n

2,00%<\/p>\n<\/td>\n<\/tr>\n

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

6,54%<\/strong><\/p>\n<\/td>\n

\n

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

\n

1,84%<\/p>\n<\/td>\n

\n

1,91%<\/p>\n<\/td>\n

\n

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

\n

2,79%<\/p>\n<\/td>\n<\/tr>\n

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

7,70%<\/strong><\/p>\n<\/td>\n

\n

0,16%<\/p>\n<\/td>\n

\n

1,85%<\/p>\n<\/td>\n

\n

1,95%<\/p>\n<\/td>\n

\n

0,24%<\/p>\n<\/td>\n

\n

3,50%<\/p>\n<\/td>\n<\/tr>\n

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

8,49%<\/strong><\/p>\n<\/td>\n

\n

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

\n

1,87%<\/p>\n<\/td>\n

\n

1,99%<\/p>\n<\/td>\n

\n

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

\n

3,84%<\/p>\n<\/td>\n<\/tr>\n

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

8,97%<\/strong><\/p>\n<\/td>\n

\n

0,89%<\/p>\n<\/td>\n

\n

1,89%<\/p>\n<\/td>\n

\n

2,03%<\/p>\n<\/td>\n

\n

0,29%<\/p>\n<\/td>\n

\n

3,87%<\/p>\n<\/td>\n<\/tr>\n

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

9,78%<\/strong><\/p>\n<\/td>\n

\n

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

\n

1,91%<\/p>\n<\/td>\n

\n

2,07%<\/p>\n<\/td>\n

\n

0,32%<\/p>\n<\/td>\n

\n

4,23%<\/p>\n<\/td>\n<\/tr>\n

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

10,26%<\/strong><\/p>\n<\/td>\n

\n

1,62%<\/p>\n<\/td>\n

\n

1,93%<\/p>\n<\/td>\n

\n

2,11%<\/p>\n<\/td>\n

\n

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

\n

4,26%<\/p>\n<\/td>\n<\/tr>\n

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

10,76%<\/strong><\/p>\n<\/td>\n

\n

2,00%<\/p>\n<\/td>\n

\n

1,95%<\/p>\n<\/td>\n

\n

2,15%<\/p>\n<\/td>\n

\n

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

\n

4,31%<\/p>\n<\/td>\n<\/tr>\n

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

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

\n

2,37%<\/p>\n<\/td>\n

\n

1,97%<\/p>\n<\/td>\n

\n

2,19%<\/p>\n<\/td>\n

\n

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

\n

4,61%<\/p>\n<\/td>\n<\/tr>\n

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

12,00%<\/strong><\/p>\n<\/td>\n

\n

2,74%<\/p>\n<\/td>\n

\n

2,00%<\/p>\n<\/td>\n

\n

2,23%<\/p>\n<\/td>\n

\n

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

\n

4,65%<\/p>\n<\/td>\n<\/tr>\n

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

12,80%<\/strong><\/p>\n<\/td>\n

\n

3,12%<\/p>\n<\/td>\n

\n

2,01%<\/p>\n<\/td>\n

\n

2,27%<\/p>\n<\/td>\n

\n

0,40%<\/p>\n<\/td>\n

\n

5,00%<\/p>\n<\/td>\n<\/tr>\n

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

13,25%<\/strong><\/p>\n<\/td>\n

\n

3,49%<\/p>\n<\/td>\n

\n

2,03%<\/p>\n<\/td>\n

\n

2,31%<\/p>\n<\/td>\n

\n

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

\n

5,00%<\/p>\n<\/td>\n<\/tr>\n

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

13,70%<\/strong><\/p>\n<\/td>\n

\n

3,86%<\/p>\n<\/td>\n

\n

2,05%<\/p>\n<\/td>\n

\n

2,35%<\/p>\n<\/td>\n

\n

0,44%<\/p>\n<\/td>\n

\n

5,00%<\/p>\n<\/td>\n<\/tr>\n

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

14,15%<\/strong><\/p>\n<\/td>\n

\n

4,23%<\/p>\n<\/td>\n

\n

2,07%<\/p>\n<\/td>\n

\n

2,39%<\/p>\n<\/td>\n

\n

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

\n

5,00%<\/p>\n<\/td>\n<\/tr>\n

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

14,60%<\/strong><\/p>\n<\/td>\n

\n

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

\n

2,10%<\/p>\n<\/td>\n

\n

2,43%<\/p>\n<\/td>\n

\n

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

\n

5,00%<\/p>\n<\/td>\n<\/tr>\n

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

15,05%<\/strong><\/p>\n<\/td>\n

\n

4,90%<\/p>\n<\/td>\n

\n

2,19%<\/p>\n<\/td>\n

\n

2,47%<\/p>\n<\/td>\n

\n

0,49%<\/p>\n<\/td>\n

\n

5,00%<\/p>\n<\/td>\n<\/tr>\n

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

15,50%<\/strong><\/p>\n<\/td>\n

\n

5,21%<\/p>\n<\/td>\n

\n

2,27%<\/p>\n<\/td>\n

\n

2,51%<\/p>\n<\/td>\n

\n

0,51%<\/p>\n<\/td>\n

\n

5,00%<\/p>\n<\/td>\n<\/tr>\n

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

15,95%<\/strong><\/p>\n<\/td>\n

\n

5,51%<\/p>\n<\/td>\n

\n

2,36%<\/p>\n<\/td>\n

\n

2,55%<\/p>\n<\/td>\n

\n

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

\n

5,00%<\/p>\n<\/td>\n<\/tr>\n

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

16,40%<\/strong><\/p>\n<\/td>\n

\n

5,81%<\/p>\n<\/td>\n

\n

2,45%<\/p>\n<\/td>\n

\n

2,59%<\/p>\n<\/td>\n

\n

0,55%<\/p>\n<\/td>\n

\n

5,00%<\/p>\n<\/td>\n<\/tr>\n

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

16,85%<\/strong><\/p>\n<\/td>\n

\n

6,12%<\/p>\n<\/td>\n

\n

2,53%<\/p>\n<\/td>\n

\n

2,63%<\/p>\n<\/td>\n

\n

0,57%<\/p>\n<\/td>\n

\n

5,00%<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

Anexo IV da Resolu\u00e7\u00e3o CGSN n\u00ba 94, de 29 de novembro de 2011. (art. 25, inciso IV)\u00a0(vig\u00eancia: 01\/01\/2012) Al\u00edquotas e Partilha do Simples Nacional \u2013 Receitas Decorrentes da Presta\u00e7\u00e3o de Servi\u00e7os Relacionados no Inciso IV do art. 25 da Resolu\u00e7\u00e3o CGSN n\u00ba 94, de 2011 \u00a0Receita Bruta Total em 12 meses (em R$) Al\u00edquota IRPJ […]<\/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\/322"}],"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=322"}],"version-history":[{"count":1,"href":"https:\/\/www.csicontabilidade.net\/site\/wp-json\/wp\/v2\/pages\/322\/revisions"}],"predecessor-version":[{"id":323,"href":"https:\/\/www.csicontabilidade.net\/site\/wp-json\/wp\/v2\/pages\/322\/revisions\/323"}],"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=322"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}