{"id":1435,"date":"2013-04-29T22:00:52","date_gmt":"2013-04-29T22:00:52","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2013\/04\/29\/lucropresumidolivrocaixa\/"},"modified":"2013-04-29T22:00:52","modified_gmt":"2013-04-29T22:00:52","slug":"lucropresumidolivrocaixa","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2013\/04\/29\/lucropresumidolivrocaixa\/","title":{"rendered":"Lucro Presumido x Livro Caixa"},"content":{"rendered":"

Causa muita estranheza que o meio cont\u00e1bil n\u00e3o esteja discutindo com a devida aten\u00e7\u00e3o o andamento de um projeto que retira das empresas optantes pelo Lucro Presumido a possibilidade de escriturar o livro Caixa.<\/span><\/span><\/p>\n

O Projeto de Lei suprime o Par\u00e1grafo \u00danico do artigo 45 da Lei n\u00ba 8.891\/1995, obrigando a pessoa jur\u00eddica optante do regime de tributa\u00e7\u00e3o com base no lucro presumido a proceder a escritura\u00e7\u00e3o cont\u00e1bil [completa], acabando com o livro Caixa.<\/span><\/span><\/p>\n

O estranho nesta hist\u00f3ria \u00e9 que inexiste manifesta\u00e7\u00e3o contundente a favor ou contra tal projeto de Lei. Ser\u00e1 que \u00e9 por desconhecimento da classe cont\u00e1bil e empresarial, ou est\u00e1 valendo a m\u00e1xima \u201cquem cala consente\u201d.<\/span><\/span><\/p>\n

Para saber mais sobre o andamento do Projeto de Lei n\u00ba 4.774\/2009 clique aqui:\u00a0<\/span>http:\/\/www.camara.gov.br\/proposicoesWeb\/fichadetramitacao?idProposicao=424905<\/a><\/span><\/p>\n

Em tempo<\/strong>: o projeto foi rejeitado em mar\u00e7o\/2012 pela Comiss\u00e3o de Finan\u00e7as e Tributa\u00e7\u00e3o , veja aqui<\/a>, mas ainda est\u00e1 tramitando, e a Receita Federal, tendo grande interesse neste projeto de Lei, pode conseguir a sua aprova\u00e7\u00e3o antes do projeto ser arquivado em definitivo.<\/em><\/span><\/span><\/p>\n

Recomendamos ainda a leitura do artigo “Lucro Presumido e o Sped Cont\u00e1bil<\/strong>” – veja aqui<\/a><\/span><\/p><\/blockquote>\n

\n","protected":false},"excerpt":{"rendered":"

Causa muita estranheza que o meio cont\u00e1bil n\u00e3o esteja discutindo com a devida aten\u00e7\u00e3o o<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[50],"tags":[],"class_list":["post-1435","post","type-post","status-publish","format-standard","hentry","category-contabilidade-tributaria"],"yoast_head":"\nLucro Presumido x Livro Caixa - Prof. Alexandre Alcantara<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/alcantara.pro.br\/portal\/2013\/04\/29\/lucropresumidolivrocaixa\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lucro Presumido x Livro Caixa - Prof. Alexandre Alcantara\" \/>\n<meta property=\"og:description\" content=\"Causa muita estranheza que o meio cont\u00e1bil n\u00e3o esteja discutindo com a devida aten\u00e7\u00e3o o\" \/>\n<meta property=\"og:url\" content=\"https:\/\/alcantara.pro.br\/portal\/2013\/04\/29\/lucropresumidolivrocaixa\/\" \/>\n<meta property=\"og:site_name\" content=\"Prof. Alexandre Alcantara\" \/>\n<meta property=\"article:published_time\" content=\"2013-04-29T22:00:52+00:00\" \/>\n<meta name=\"author\" content=\"Editoria: Prof. Alexandre Alcantara\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Editoria: Prof. Alexandre Alcantara\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2013\\\/04\\\/29\\\/lucropresumidolivrocaixa\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2013\\\/04\\\/29\\\/lucropresumidolivrocaixa\\\/\"},\"author\":{\"name\":\"Editoria: Prof. Alexandre Alcantara\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/1991ac6c2adfbaedfb22ff57aed2c7db\"},\"headline\":\"Lucro Presumido x Livro Caixa\",\"datePublished\":\"2013-04-29T22:00:52+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2013\\\/04\\\/29\\\/lucropresumidolivrocaixa\\\/\"},\"wordCount\":207,\"publisher\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/638376dc60edb285cf5914ea02e73975\"},\"articleSection\":[\"Contabilidade Tribut\u00e1ria\"],\"inLanguage\":\"pt-BR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2013\\\/04\\\/29\\\/lucropresumidolivrocaixa\\\/\",\"url\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2013\\\/04\\\/29\\\/lucropresumidolivrocaixa\\\/\",\"name\":\"Lucro Presumido x Livro Caixa - 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