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    Evasao fiscal em clinicas

    evasao fiscal em clinicas

    O que é considerado evasão fiscal?

    A evasão fiscal é a fuga da obrigação de recolhimento do tributo devido pela ocorrência do fato gerador, sempre que o contribuinte não se tenha valido da liberdade de elidir tal ocorrência pela adoção de um meio hábil, tal como acima definido.

    Quanto uma clínica paga de imposto?

    Saber lidar com a tributação da clínica médica é essencial para uma boa gestão financeira. Afinal, os impostos são inevitáveis e é preciso estar em dia com o Fisco para manter a empresa regular.

    Mesmo sendo uma obrigação, existe espaço para que você economize nos pagamentos de imposto. O principal fator, neste sentido, é escolher bem qual o regime tributário que a sua clínica se enquadra. Além disso, existem benefícios fiscais para o setor de saúde que nem todos os gestores conhecem.

    Por isso, continue a leitura deste post para descobrir como lidar com os impostos da clínica utilizando todas as possibilidades para reduzir a carga tributária do seu negócio!

    Caso você esteja iniciando as atividades na sua clínica ou deseja saber sobre impostos e tributos, os principais impostos cobrados são:

    • ISS
    • IRPJ
    • CSLL
    • Cofins
    • PIS/Pasep
    • IPI

    É preciso estar atento às variações no seu negócio para não cometer erros. Para que fique claro, o ISS é cobrado pelos municípios, sendo assim, os demais impostos são cobrados pelo Governo Federal. Sem contar o INSS que está ligado diretamente aos salários dos seus colaboradores.

    Agora, com os principais impostos em mente, fica mais fácil se programar e saber exatamente valores, sem perder prazos, assim, evitando pagar mais do que deve.

    Estudos recentes apontam que clínicas médicas pagam mais impostos do que realmente devem. Por exemplo, o IRPJ para clínicas médicas alcança 32% sobre seu faturamento, ao passo que para hospitais esse percentual é de apenas 8%.

    Não existe uma resposta definitiva para essa pergunta, pois não existe o melhor regime tributário e sim aquele que melhor se encaixa na realidade da sua clínica. Por este motivo, você precisa analisar cuidadosamente as variáveis que influenciam no valor total dos impostos que a sua empresa deve pagar. Essas variáveis incluem, por exemplo, o porte da sua empresa e o seu faturamento.

    A partir de um bom planejamento tributário, você conseguirá tomar a decisão certa sobre o regime que gera mais economia para a sua clínica.

    Lembrando que você pode mudar de regime no início de cada ano fiscal. Dessa forma, se a sua clínica cresceu e aumentou o faturamento, vale a pena rever se o regime atual ainda faz sentido com a sua realidade.

    Existem três regimes tributários que você pode escolher: o Simples Nacional, Lucro Presumido e Lucro Real. Confira a seguir, as características de cada um deles:

    Simples Nacional Apresenta as menores alíquotas e simplifica o recolhimento dos impostos ao reuni-los em uma única guia de pagamento.
    Lucro Presumido Baseia-se em uma presunção de lucro da empresa para a tributação, sendo indicado para empresas com margens de lucro mais altas.
    Lucro Real Calcula o imposto com base no lucro líquido da empresa, sendo indicado para empresas com margens de lucro menores.

    Qual o melhor regime tributário para clínica médica?

    A melhor tributação para uma clínica médica com faturamento acima de R$ 30 mil é o Lucro Presumido.

    Em relação aos novos negócios, quando a clínica está iniciando suas atividades, os sócios devem fazer suas previsões com base na expectativa de faturamento, para um melhor enquadramento, que só poderá ser modificado em janeiro do ano seguinte.

    Outro ponto importante a ser considerado, é a forma de recolhimento dos tributos, que deverá ser feito pelo regime de caixa, evitando onerar o seu fluxo financeiro, pagando adiantado impostos que ainda não recebeu.

    Neste regime tributário, o ISS (Impostos sobre Serviços) deve ser recolhido como Sociedade Uniprofissional (SUP) que é aquela cujos profissionais (sócios, empregados ou não) são habilitados ao exercício da mesma atividade e prestam serviços de forma pessoal, em nome da sociedade, assumindo responsabilidade pessoal, nos termos da legislação específica.

    Apesar de ser a melhor opção neste cenário, é importante que anualmente os sócios, em conjunto com a sua assessoria contábil, revisem o planejamento tributário, para que a clínica médica tenha a carga tributária mais adequada, diminuindo o impacto desse custo no orçamento.

    A Contabilizei, com seu plano de assessor especialista dedicado Expert é uma excelente opção para um bom planejamento tributário. E lembre-se, todas as micro e pequenas empresas precisam de acompanhamento de serviço de contabilidade permanente.

    Continue com a gente e saiba mais:

    • https://www.contabilizei.com.br/contabilidade-online/gestao-integrada-medicos/
    • https://www.contabilizei.com.br/contabilidade-online/como-funciona-contabilidade-para-medicos/
    • https://www.contabilizei.com.br/contabilidade-online/pj-medico/
    • https://www.contabilizei.com.br/contabilidade-online/crm-medico/
    • https://www.contabilizei.com.br/contabilidade-online/coworking-medico/

    Esta resposta foi útil para você?

    Como médicos sonegam imposto?

    Isso porque as despesas médicas que hoje são dedutíveis (outubro 2019), são a maior causa de malha fina do imposto de renda pessoa física.

    Fora isso, tem se constatado muitos médicos que não declararam suas receitas e não recolheram o imposto devido. Isso é perigoso, pode causar multas altíssimas que podem lhe fazer perder parte do patrimônio, mas que pode ser evitado com o acompanhamento mensal de uma contabilidade especializada para médicos.

    A maioria dos profissionais acham que é impossível ter rentabilidade pagando tantos impostos, e com isso começam a sonegar. Também tem aquele profissional que não tem conhecimento, ele também não conta com um especialista para lhe orientar e assessorar, o que acaba gerando riscos ao seu patrimônio. Outro motivo é o profissional ter rentabilidade, mas a ganância de querer sempre mais e mais fala mais alto.

    O que fazer para diminuir esse risco? Conte com uma contabilidade especializada para lhe indicar os melhores caminhos para economizar impostos de forma legal na sua empresa médica.

    Nos dias atuais todas as informações são cruzadas, seja por transações bancárias, cartões, vendas de imóveis e veículos, qualquer ato, o Fisco já sabe o que está acontecendo pois tem essas informações na sua mão, e com isso pode te autuar de forma muito pesada.

    Você médico(a) que está começando, está abrindo sua clínica, tem duas opções, Pessoa Física e Pessoa Jurídica. Será necessário a ajuda de um profissional especializado na área para lhe auxiliar a escolher a melhor opção, para que tenha uma boa rentabilidade e pague menos impostos.

    Na Pessoa Física você irá fazer o carnê leão mensal para o recolhimento do imposto de renda pessoa física e pagando o INSS Autônomo. Para cada paciente seu, um recibo deverá ser emitido, ou seja, você irá fazer um controle como o carnê leão, e também poderá optar também pelo livro caixa, pois na sua clínica você terá despesas do negócio que podem ser dedutíveis como:

    • aluguel
    • secretária (com registro em carteira)
    • internet

    Que são pertinentes ao seu negócio, e que poderão ser abatidos na base de cálculo de imposto de renda.

    Na Pessoa Jurídica você tem três opções que são elas: Simples Nacional, Lucro Presumido e Lucro Real. É claro para fazer a melhor escolha será preciso a ajuda de um profissional especializado, pois é preciso ser feito um planejamento tributário.

    O Simples Nacional é o modelo de tributação mais escolhido, pelo fato de unificar o pagamento de impostos em apenas uma guia chamada de DAS (Documento de arrecadação do simples). Ele não é tão simples assim infelizmente, pois proporciona várias alíquotas específicas por faixas de tributação (vários anexos de enquadramento), de acordo com seu faturamento anual e o tipo de atividade. Na área médica o anexo é o V ou III, dependendo do fator R da folha de pagamento você começa pagando 15,5% ou 6% sobre o faturamento.

    O Lucro Presumido tem esse nome pelo sistema de tributação dos seus principais impostos federais que são eles: Imposto de Renda.

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