CSLL

Contribuição Social sobre o Lucro Líquido (CSLL)

A Contribuição Social sobre o Lucro Líquido (CSLL) é um tributo brasileiro que incide sobre o lucro líquido das pessoas jurídicas e equiparadas, contribuindo para o financiamento de políticas públicas e da Seguridade Social. Aqui estão informações importantes sobre a CSLL:

  1. Objetivo: A CSLL tem o propósito de arrecadar recursos para financiar a Seguridade Social, que inclui áreas como saúde, previdência e assistência social, além de outros programas governamentais.

  2. Contribuintes: Empresas, instituições financeiras, e entidades equiparadas são obrigadas a pagar a CSLL. As alíquotas variam de acordo com o tipo de entidade e regime tributário.

  3. Alíquotas: A alíquota básica da CSLL é de 9%, mas existem alíquotas diferenciadas para setores específicos, como instituições financeiras, que podem chegar a 20% ou mais.

  4. Regimes Tributários: A forma de apuração e pagamento da CSLL varia de acordo com o regime tributário adotado pela empresa. Empresas que apuram o Imposto de Renda com base no lucro real estão sujeitas à CSLL não cumulativa.

  5. Recolhimento: A CSLL é apurada e recolhida mensalmente por meio de guias específicas, sendo administrada pela Receita Federal do Brasil.

A CSLL é uma importante fonte de recursos para o financiamento de políticas governamentais, contribuindo para a manutenção e desenvolvimento de serviços essenciais à sociedade. A alíquota da CSLL pode variar de acordo com mudanças na legislação, como aumento temporário para instituições financeiras em 2023.

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