Cálculo da depreciação tendo como base a tabela do imposto de renda e o tempo de vida útil: estudo de caso sobre a apuração do Imposto de Renda e Contribuição Social em uma empresa optante pelo lucro real

Abstract

This paper seeks to identify and compare the accounting result of the calculation of the depreciation of immobilized vehicles of the type test drive to calculate the Corporate Tax and Social Contribution in a company opting for the Real Profit considering a Table of the Corporate Tax and Useful Life Time that assumes an essence about form. The research is a case study, descriptive, with documentary and qualitative characteristics, carried out in a company of the dealership branch. An interview with the accountant and on-site data collection was carried out in the form of internal reports. The interview allowed us to identify the way in which fixed assets are recorded, the method of depreciation adopted and the rate of depreciation used by the company. The other data, such as purchase value, sale value and depreciation, were obtained through the internal reports. The problem studied was to identify any cycle in which the test drive vehicles were in the company's possession, from the registration of their purchase to their sale, and whether the monthly depreciation values had any impact on the calculation of Corporate Tax and Social Contribution of each period analyzed when considering the corporate tax table and the useful life of these assets. The results show that the assets analyzed are 100% recoverable and that the use of depreciation in the calculation of corporate tax and social contribution causes the payment of less taxes. However, the results can vary from one company to another, according to the brand and the market characteristics of each region. The result suggests the continuation of the analysis in other companies in the dealership sector, representatives of other brands of vehicles, as well as a financial analysis on the decrease in the payment of taxes.