Planejamento tributário para as clínicas médicas tributadas pelo lucro presumido: ênfase no Imposto sobre a Renda da Pessoa Jurídica (IRPJ) e Contribuição Social sobre o Lucro Líquido (CSLL)

• Ano de defesa: 2025
• Autor(a) principal: Silva, Santina Apoliana Pereira da
• Orientador(a): Marion, José Carlos
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Pontifícia Universidade Católica de São Paulo
• Programa de Pós-Graduação: Programa de Pós-Graduação em Ciências Contábeis, Controladoria e Finanças
• Departamento: Faculdade de Economia, Administração, Contábeis e Atuariais
• País: Brasil
• Palavras-chave em Português: Planejamento tributário; Lucro presumido; Simples Nacional; Serviços hospitalares; Profissional de contabilidade
• Palavras-chave em Inglês: Tax planning; Presumed profit; Simples Nacional; Hospital services; Accounting professional
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
• Link de acesso: https://repositorio.pucsp.br/jspui/handle/handle/45068

The aim of this study was to analyze the current legislation that enables the reduction of the calculation basis for Corporate Income Tax (IRPJ) and Social Contribution on Net Profit (CSLL) for medical clinics taxed under the Presumed Profit regime and that provide typical hospital services. The methodology employed was qualitative research, incorporating a simulation based on a case study. The findings revealed that remaining under the Simples Nacional regime in 2024 would result in a tax increase of approximately 52.67% for the period from January to July of the calendar year. Conversely, adopting the Presumed Profit regime without applying the tax adjustment established by the Superior Court of Justice (STJ) would eliminate eligibility for the tax benefit, leading to an increase in the tax burden of around 33.73%. Based on the simulated results, the study concluded that proper tax planning is essential to ensure tax efficiency and the financial sustainability of medical clinics. This research contributes to the ongoing discussion on the importance of tax planning for medical clinics providing hospital services and highlights the critical role of accounting professionals in conducting technical analyses to identify better alternatives and even ensure the viability of such businesses