Tax Regime Comparison: Simples Nacional vs. Presumed Profit vs. Actual Profit

Create a comprehensive tax comparison between Simples Nacional, Lucro Presumido (Presumed Profit), and Lucro Real (Actual Profit) for [COMPANY NAME], CNAE code [CNAE CODE], using the following data:\\\\\\\\n\\\\\\\\n**Company Data:**\\\\\\\\n- Monthly revenue: R$ [AMOUNT]\\\\\\\\n- Annual revenue (last 12 months): R$ [AMOUNT]\\\\\\\\n- Monthly payroll (including charges): R$ [AMOUNT]\\\\\\\\n- Cost of goods/services: R$ [AMOUNT]/month\\\\\\\\n- Operating expenses: R$ [AMOUNT]/month\\\\\\\\n- Business activity: [RETAIL/SERVICES/MANUFACTURING]\\\\\\\\n- Eligible for PIS/COFINS credits? [YES/NO]\\\\\\\\n- Exports? [YES/NO]\\\\\\\\n\\\\\\\\n**Calculate for each regime:**\\\\\\\\n\\\\\\\\n1) **Simples Nacional:**\\\\\\\\n- Applicable annex (I through V) and R-factor (if services)\\\\\\\\n- Effective monthly rate (progressive brackets)\\\\\\\\n- Monthly DAS payment\\\\\\\\n- State sublimit for ICMS/ISS\\\\\\\\n- Advantages: simplicity, unified CPP, MEI option for partners?\\\\\\\\n\\\\\\\\n2) **Lucro Presumido (Presumed Profit):**\\\\\\\\n- Presumption base (8%, 16%, or 32% based on activity)\\\\\\\\n- IRPJ (15% + additional 10% above R$20,000/month)\\\\\\\\n- CSLL (9% on presumed base)\\\\\\\\n- PIS (0.65%) and COFINS (3%) cumulative\\\\\\\\n- ISS/ICMS shown separately\\\\\\\\n- Employer CPP (20% on payroll + RAT + Sistema S)\\\\\\\\n- Monthly and annual totals\\\\\\\\n\\\\\\\\n3) **Lucro Real (Actual Profit):**\\\\\\\\n- IRPJ and CSLL on adjusted accounting profit\\\\\\\\n- PIS (1.65%) and COFINS (7.6%) non-cumulative with credits\\\\\\\\n- Estimated recoverable credits\\\\\\\\n- Lalur: common sector additions and exclusions\\\\\\\\n- Possibility of tax loss carryforward\\\\\\\\n- Monthly and annual totals\\\\\\\\n\\\\\\\\n**Comparative Table:**\\\\\\\\n| Tax | Simples | Presumed | Actual |\\\\\\\\n| DAS/IRPJ | | | |\\\\\\\\n| PIS/COFINS | | | |\\\\\\\\n| ISS/ICMS | | | |\\\\\\\\n| CPP/INSS | | | |\\\\\\\\n| **TOTAL** | | | |\\\\\\\\n| **% of revenue** | | | |\\\\\\\\n\\\\\\\\n**Recommendation:** Most advantageous regime and conditions that would change the recommendation.\\\\\\\\n\\\\\\\\nNote: The deadline to change tax regimes is the last business day of January.