{"id":170,"date":"2012-01-23T00:46:11","date_gmt":"2012-01-23T03:46:11","guid":{"rendered":"http:\/\/www.barbosacontabilidade.cnt.br\/?p=170"},"modified":"2015-01-18T10:44:06","modified_gmt":"2015-01-18T13:44:06","slug":"nova-tabela-de-incidncia-do-simples-nacional-para-o-ano-2012","status":"publish","type":"post","link":"http:\/\/www.barbosacontabilidade.cnt.br\/?p=170","title":{"rendered":"Tabela de Incid&ecirc;ncia do Simples Nacional"},"content":{"rendered":"<p>O SIMPLES (Sistema Integrado de Pagamento de Impostos e Contribui\u00e7\u00f5es das microempresas e empresas de pequeno porte) \u00e9 um sistema de tributa\u00e7\u00e3o simplificado criado em 1996 atrav\u00e9s da medida provis\u00f3ria e convertida em Lei Complementar n\u00ba 123, de 14 de dezembro de 2006.<\/p>\n<p>Abaixo segue as al\u00edquotas de impostos do SIMPLES para cada faixa de receita e tipo de atividade econ\u00f4mica com vig\u00eancia a partir do dia <strong>01\/01\/2012<\/strong>.<\/p>\n<table style=\"padding: 0px;\" border=\"1\" width=\"750\" cellspacing=\"0\" cellpadding=\"0\" align=\"center\">\n<tbody>\n<tr>\n<td align=\"center\" valign=\"top\"><strong>RECEITA BRUTA EM 12 MESES<\/strong><\/td>\n<td align=\"center\" valign=\"top\" width=\"138\"><strong>COM\u00c9RCIO<br \/>\n(Anexo I*) <\/strong><\/td>\n<td align=\"center\" valign=\"top\" width=\"156\"><strong>IND\u00daSTRIA<br \/>\n(Anexo II*)<\/strong><\/td>\n<td align=\"center\" valign=\"top\" width=\"153\"><strong>SERVI\u00c7OS E LOCA\u00c7\u00c3O DE BENS M\u00d3VEIS<br \/>\n(Anexo III*)<\/strong><\/td>\n<td align=\"center\" valign=\"top\" width=\"127\"><strong>Anexo IV*<\/strong><\/td>\n<td align=\"center\" valign=\"top\" width=\"127\"><strong>Anexo VI*<\/strong><\/td>\n<\/tr>\n<tr>\n<td align=\"left\" width=\"174\">At\u00e9 180.000,00<\/td>\n<td align=\"center\" width=\"138\">4,00<\/td>\n<td align=\"center\" width=\"156\">4,50<\/td>\n<td align=\"center\" width=\"153\">6,00<\/td>\n<td align=\"center\" width=\"127\">4,50<\/td>\n<td align=\"center\" width=\"127\">16,93%<\/td>\n<\/tr>\n<tr>\n<td align=\"left\" width=\"174\">De 180.000,01 a 360.000,00<\/td>\n<td align=\"center\" width=\"138\">5,47<\/td>\n<td align=\"center\" width=\"156\">5,97<\/td>\n<td align=\"center\" width=\"153\">8,21<\/td>\n<td align=\"center\" width=\"127\">6,54<\/td>\n<td align=\"center\" width=\"127\">\u00a017,72%<\/td>\n<\/tr>\n<tr>\n<td align=\"left\" width=\"174\">De 360.000,01 a 540.000,00<\/td>\n<td align=\"center\" width=\"138\">6,84<\/td>\n<td align=\"center\" width=\"156\">7,34<\/td>\n<td align=\"center\" width=\"153\">10,26<\/td>\n<td align=\"center\" width=\"127\">7,70<\/td>\n<td align=\"center\" width=\"127\">\u00a018,43%<\/td>\n<\/tr>\n<tr>\n<td align=\"left\" width=\"174\">De 540.000,01 a 720.000,00<\/td>\n<td align=\"center\" width=\"138\">7,54<\/td>\n<td align=\"center\" width=\"156\">8,04<\/td>\n<td align=\"center\" width=\"153\">11,31<\/td>\n<td align=\"center\" width=\"127\">8,49<\/td>\n<td align=\"center\" width=\"127\">\u00a018,77%<\/td>\n<\/tr>\n<tr>\n<td align=\"left\" width=\"174\">De 720.000,01 a 900.000,00<\/td>\n<td align=\"center\" width=\"138\">7,60<\/td>\n<td align=\"center\" width=\"156\">8,10<\/td>\n<td align=\"center\" width=\"153\">11,40<\/td>\n<td align=\"center\" width=\"127\">8,97<\/td>\n<td align=\"center\" width=\"127\">\u00a019,04%<\/td>\n<\/tr>\n<tr>\n<td align=\"left\" width=\"174\">De 900.000,01 a 1.080.000,00<\/td>\n<td align=\"center\" width=\"138\">8,28<\/td>\n<td align=\"center\" width=\"156\">8,78<\/td>\n<td align=\"center\" width=\"153\">12,42<\/td>\n<td align=\"center\" width=\"127\">9,78<\/td>\n<td align=\"center\" width=\"127\">\u00a019,94%<\/td>\n<\/tr>\n<tr>\n<td align=\"left\" width=\"174\">De 1.080.000,01 a 1.260.000,00<\/td>\n<td align=\"center\" width=\"138\">8,36<\/td>\n<td align=\"center\" width=\"156\">8,86<\/td>\n<td align=\"center\" width=\"153\">12,54<\/td>\n<td align=\"center\" width=\"127\">10,26<\/td>\n<td align=\"center\" width=\"127\">\u00a020,34%<\/td>\n<\/tr>\n<tr>\n<td align=\"left\" width=\"174\">De 1.260.000,01 a 1.440.000,00<\/td>\n<td align=\"center\" width=\"138\">8,45<\/td>\n<td align=\"center\" width=\"156\">8,95<\/td>\n<td align=\"center\" width=\"153\">12,68<\/td>\n<td align=\"center\" width=\"127\">10,76<\/td>\n<td align=\"center\" width=\"127\">\u00a020,66%<\/td>\n<\/tr>\n<tr>\n<td align=\"left\" width=\"174\">De 1.440.000,01 a 1.620.000,00<\/td>\n<td align=\"center\" width=\"138\">9,03<\/td>\n<td align=\"center\" width=\"156\">9,53<\/td>\n<td align=\"center\" width=\"153\">13,55<\/td>\n<td align=\"center\" width=\"127\">11,51<\/td>\n<td align=\"center\" width=\"127\">\u00a021,17%<\/td>\n<\/tr>\n<tr>\n<td align=\"left\" width=\"174\">De 1.620.000,01 a 1.800.000,00<\/td>\n<td align=\"center\" width=\"138\">9,12<\/td>\n<td align=\"center\" width=\"156\">9,62<\/td>\n<td align=\"center\" width=\"153\">13,68<\/td>\n<td align=\"center\" width=\"127\">12,00<\/td>\n<td align=\"center\" width=\"127\">\u00a021,38%<\/td>\n<\/tr>\n<tr>\n<td align=\"left\" width=\"174\">1.800.000,01 a 1.980.000,00<\/td>\n<td align=\"center\" width=\"138\">9,95<\/td>\n<td align=\"center\" width=\"156\">10,45<\/td>\n<td align=\"center\" width=\"153\">14,93<\/td>\n<td align=\"center\" width=\"127\">12,80<\/td>\n<td align=\"center\" width=\"127\">\u00a021,86%<\/td>\n<\/tr>\n<tr>\n<td align=\"left\" width=\"174\">De 1.980.000,01 a 2.160.000,00<\/td>\n<td align=\"center\" width=\"138\">10,04<\/td>\n<td align=\"center\" width=\"156\">10,54<\/td>\n<td align=\"center\" width=\"153\">15,06<\/td>\n<td align=\"center\" width=\"127\">13,25<\/td>\n<td align=\"center\" width=\"127\">\u00a021,97%<\/td>\n<\/tr>\n<tr>\n<td align=\"left\" width=\"174\">De 2.160.000,01 a 2.340.000,00<\/td>\n<td align=\"center\" width=\"138\">10,13<\/td>\n<td align=\"center\" width=\"156\">10,63<\/td>\n<td align=\"center\" width=\"153\">15,20<\/td>\n<td align=\"center\" width=\"127\">13,70<\/td>\n<td align=\"center\" width=\"127\">\u00a022,06%<\/td>\n<\/tr>\n<tr>\n<td align=\"left\" width=\"174\">De 2.340.000,01 a 2.520.000,00<\/td>\n<td align=\"center\" width=\"138\">10,23<\/td>\n<td align=\"center\" width=\"156\">10,73<\/td>\n<td align=\"center\" width=\"153\">15,35<\/td>\n<td align=\"center\" width=\"127\">14,15<\/td>\n<td align=\"center\" width=\"127\">\u00a022,14%<\/td>\n<\/tr>\n<tr>\n<td align=\"left\" width=\"174\">De 2.520.000,01 a 2.700.000,00<\/td>\n<td align=\"center\" width=\"138\">10,32<\/td>\n<td align=\"center\" width=\"156\">10,82<\/td>\n<td align=\"center\" width=\"153\">15,48<\/td>\n<td align=\"center\" width=\"127\">14,60<\/td>\n<td align=\"center\" width=\"127\">\u00a022,21%<\/td>\n<\/tr>\n<tr>\n<td align=\"left\" width=\"174\">De 2.700.000,01 a 2.880.000,00<\/td>\n<td align=\"center\" width=\"138\">11,23<\/td>\n<td align=\"center\" width=\"156\">11,73<\/td>\n<td align=\"center\" width=\"153\">16,85<\/td>\n<td align=\"center\" width=\"127\">15,05<\/td>\n<td align=\"center\" width=\"127\">\u00a022,21%<\/td>\n<\/tr>\n<tr>\n<td align=\"left\" valign=\"top\" width=\"174\">De 2.880.000,01 a 3.060.000,00<\/td>\n<td style=\"text-align: center;\" valign=\"center\" width=\"138\">11,32<\/td>\n<td align=\"center\" valign=\"center\" width=\"156\">11,82<\/td>\n<td align=\"center\" valign=\"center\" width=\"153\">16,98<\/td>\n<td align=\"center\" valign=\"center\" width=\"127\">15,50<\/td>\n<td align=\"center\" width=\"127\">\u00a022,32%<\/td>\n<\/tr>\n<tr>\n<td align=\"left\" width=\"174\">De 3.060.000,01 a 3.240.000,00<\/td>\n<td align=\"center\" width=\"138\">11,42<\/td>\n<td align=\"center\" width=\"156\">11,92<\/td>\n<td align=\"center\" width=\"153\">17,13<\/td>\n<td align=\"center\" width=\"127\">15,95<\/td>\n<td align=\"center\" width=\"127\">\u00a022,37%<\/td>\n<\/tr>\n<tr>\n<td align=\"left\" width=\"174\">De 3.240.000,01 a 3.420.000,00<\/td>\n<td align=\"center\" width=\"138\">11,51<\/td>\n<td align=\"center\" width=\"156\">12,01<\/td>\n<td align=\"center\" width=\"153\">17,27<\/td>\n<td align=\"center\" width=\"127\">16,40<\/td>\n<td align=\"center\" width=\"127\">\u00a022,41%<\/td>\n<\/tr>\n<tr>\n<td align=\"left\" width=\"174\">De 3.420.000,01 a 3.600.000,00<\/td>\n<td align=\"center\" width=\"141\">11,61<\/td>\n<td align=\"center\" width=\"164\">12,11<\/td>\n<td align=\"center\" width=\"165\">17,42<\/td>\n<td align=\"center\" width=\"153\">16,85<\/td>\n<td align=\"center\" width=\"127\">\u00a022,45%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>*Anexos da resolu\u00e7\u00e3o 94\/2011 da Receita Federal, dispon\u00edvel <a href=\"http:\/\/www.receita.fazenda.gov.br\/Legislacao\/Resolucao\/2011\/CGSN\/Resol94.htm\" target=\"_blank\">aqui<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>O SIMPLES (Sistema Integrado de Pagamento de Impostos e Contribui\u00e7\u00f5es das microempresas e empresas de pequeno porte) \u00e9 um sistema de tributa\u00e7\u00e3o simplificado criado em 1996 atrav\u00e9s da medida provis\u00f3ria e convertida em Lei n\u00ba 9.317 de 1996. Essa p\u00e1gina cont\u00e9m as al\u00edquotas de impostos do SIMPLES para cada faixa de receita e tipo de atividade econ\u00f4mica para o ano de 2012<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7],"tags":[],"class_list":["post-170","post","type-post","status-publish","format-standard","hentry","category-utilidades-contabeis"],"_links":{"self":[{"href":"http:\/\/www.barbosacontabilidade.cnt.br\/index.php?rest_route=\/wp\/v2\/posts\/170","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.barbosacontabilidade.cnt.br\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.barbosacontabilidade.cnt.br\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.barbosacontabilidade.cnt.br\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.barbosacontabilidade.cnt.br\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=170"}],"version-history":[{"count":20,"href":"http:\/\/www.barbosacontabilidade.cnt.br\/index.php?rest_route=\/wp\/v2\/posts\/170\/revisions"}],"predecessor-version":[{"id":261,"href":"http:\/\/www.barbosacontabilidade.cnt.br\/index.php?rest_route=\/wp\/v2\/posts\/170\/revisions\/261"}],"wp:attachment":[{"href":"http:\/\/www.barbosacontabilidade.cnt.br\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=170"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.barbosacontabilidade.cnt.br\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=170"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.barbosacontabilidade.cnt.br\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=170"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}