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O Curso Lucro Real se propõe compreender em nível geral e de forma prática o mais complexo dos regimes tributários para apuração do Imposto de Renda (IRPJ) e da Contribuição Social sobre o Lucro (CSLL) das pessoas jurídicas: principais adições e exclusões do LALUR – Livro de Apuração do Lucro Real, com base Decreto 9.580/2018.
Módulo 1 – Conhecimentos prévios: conceitos; pessoas jurídicas obrigadas a apuração com base no Lucro Real; ajustes do lucro líquido; valor justo e valor presente.
Módulo 2 – Conhecimentos prévios: livros fiscais; LALUR – Livro de Apuração do Lucro Real; Imposto de Renda Retido na Fonte; inobservância ao regime de competência; demonstração do Lucro Real; custos de bens e serviços; quebras e perdas; depreciação acelerada incentivada; despesas pré operacionais e pré industriais; provisões; teste de recuperabilidade; perdas no recebimento de créditos; encargos financeiros de créditos vinculados; créditos recuperados; tributos e multas por infração.
Módulo 3 – Conhecimentos prévios: Juros Remuneratórios do Capital Próprio; Limites e cálculo; aluguéis e royalties; pagamento baseado em ações; contribuições e doações; alimentação do trabalhador; PAT (Programa de Alimentação do Trabalhador); caráter cultural e artístico; rendimentos de participações societárias; subvenções e recuperação de custos; vendas a longo prazo; compensação de prejuízos fiscais; período de apuração; base de cálculo, alíquota; balanço de suspensão e balanço de redução.
Módulo 4 – Apuração do Lucro Real na prática.
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