profit is what is gained from something or someone; O Yield; a privilege or advantage in relation to something.
Profit is considered all the positive income obtained through an economic negotiation or any other kind. In economics, profit is everything that was earned or received from an act of financial trading.
In a figurative sense, profit can also be understood as all the gain an individual makes without making much effort; the benefits that life or work brings; what is gained more than what was initially invested.
Presumed profit
The presumed profit is a simplified taxation model for Corporate Income Tax (IRPJ) and Social Contribution on Net Income (CSLL).
The presumed profit is one of the ways to determine the calculated profit, that is, the IRPJ calculation basis.
To apply the assumed profit, the company must have some characteristics:
- Billing less than R$78 million per year;
- Not acting in the financial market;
- Do not enjoy tax benefits;
- Not having income from abroad;
- Intended for small and medium companies that are service providers.
Learn more about Presumed profit.
Real profit
Actual profit is the general model for calculating Corporate Income Tax.
This profit model is considered the most complex among the ways to determine the IRPJ calculation basis.
Actual profit is based on the company's accounting (net profit), adding positive and negative tax adjustments. The calculation of actual profit can be done annually or quarterly, depending on the company's business format.
See also the meaning of Real profit.
lost profit
According to the Brazilian Civil Code, loss of profit is the "reasonable gain that someone failed to obtain on the thing to which he or she was entitled, through fault or non-performance of another's obligation. Deprivation of an anticipated profit or interest".
See also the meanings of Monetization and net profit.
