var CNAES = [ // COMÉRCIO - Anexo I {cod:"4711-3/01",desc:"Comércio varejista de mercadorias em geral (supermercados)",tipo:"comercio",anexo:"I"}, {cod:"4781-4/00",desc:"Comércio varejista de artigos de vestuário",tipo:"comercio",anexo:"I"}, {cod:"4751-2/01",desc:"Comércio varejista de equipamentos de informática",tipo:"comercio",anexo:"I"}, {cod:"4723-7/00",desc:"Comércio varejista de bebidas",tipo:"comercio",anexo:"I"}, {cod:"4761-0/01",desc:"Comércio varejista de livros",tipo:"comercio",anexo:"I"}, {cod:"4789-0/99",desc:"Comércio varejista de outros produtos",tipo:"comercio",anexo:"I"}, {cod:"4772-5/00",desc:"Comércio varejista de cosméticos e perfumaria",tipo:"comercio",anexo:"I"}, {cod:"4744-0/05",desc:"Comércio varejista de materiais de construção",tipo:"comercio",anexo:"I"}, {cod:"4753-9/00",desc:"Comércio varejista de artigos de papelaria",tipo:"comercio",anexo:"I"}, // INDÚSTRIA - Anexo II {cod:"1091-1/01",desc:"Fabricação de produtos de panificação industrial",tipo:"comercio",anexo:"II"}, {cod:"2063-1/00",desc:"Fabricação de cosméticos e produtos de higiene",tipo:"comercio",anexo:"II"}, {cod:"1051-1/00",desc:"Fabricação de laticínios",tipo:"comercio",anexo:"II"}, // SERVIÇOS - Anexo III {cod:"8630-5/03",desc:"Atividade médica ambulatorial (consultas)",tipo:"servicos",anexo:"III"}, {cod:"8630-5/01",desc:"Atividade médica ambulatorial com recursos para cirurgia",tipo:"servicos",anexo:"III"}, {cod:"8630-5/04",desc:"Atividade odontológica",tipo:"servicos",anexo:"III"}, {cod:"8650-0/99",desc:"Atividades de profissionais da saúde (fisioterapia, psicologia, etc.)",tipo:"servicos",anexo:"III"}, {cod:"8511-2/00",desc:"Educação infantil (creche e pré-escola)",tipo:"servicos",anexo:"III"}, {cod:"8593-7/00",desc:"Ensino de idiomas",tipo:"servicos",anexo:"III"}, {cod:"5611-2/01",desc:"Restaurantes e similares",tipo:"servicos",anexo:"III"}, {cod:"5611-2/03",desc:"Lanchonetes e casas de sucos",tipo:"servicos",anexo:"III"}, {cod:"9602-5/02",desc:"Atividades de estética e cuidados com a beleza",tipo:"servicos",anexo:"III"}, {cod:"4921-3/01",desc:"Transporte rodoviário coletivo de passageiros",tipo:"servicos",anexo:"III"}, {cod:"9313-1/00",desc:"Atividades de condicionamento físico (academias)",tipo:"servicos",anexo:"III"}, {cod:"6920-5/01",desc:"Atividades de contabilidade",tipo:"servicos",anexo:"III",fatorR:true}, {cod:"7500-1/00",desc:"Atividades veterinárias",tipo:"servicos",anexo:"III"}, // SERVIÇOS - Anexo IV (paga CPP 20% fora do DAS) {cod:"4120-4/00",desc:"Construção de edifícios",tipo:"servicos",anexo:"IV",construcao:true}, {cod:"4391-6/00",desc:"Obras de fundações",tipo:"servicos",anexo:"IV",construcao:true}, {cod:"4330-4/05",desc:"Tratamentos e revestimentos em edificações",tipo:"servicos",anexo:"IV",construcao:true}, {cod:"4321-5/00",desc:"Instalação e manutenção elétrica",tipo:"servicos",anexo:"IV",construcao:true}, {cod:"4211-1/01",desc:"Construção de rodovias e ferrovias",tipo:"servicos",anexo:"IV",construcao:true}, {cod:"8011-1/01",desc:"Atividades de vigilância e segurança",tipo:"servicos",anexo:"IV"}, {cod:"8121-4/00",desc:"Limpeza em prédios e domicílios",tipo:"servicos",anexo:"IV"}, {cod:"6911-7/01",desc:"Serviços advocatícios",tipo:"servicos",anexo:"IV"}, // SERVIÇOS - Anexo V (ou III se Fator R >= 28%) {cod:"6202-3/00",desc:"Desenvolvimento e licenciamento de software customizável",tipo:"servicos",anexo:"V",fatorR:true}, {cod:"6203-1/00",desc:"Desenvolvimento e licenciamento de software não customizável",tipo:"servicos",anexo:"V",fatorR:true}, {cod:"6204-0/00",desc:"Consultoria em tecnologia da informação",tipo:"servicos",anexo:"V",fatorR:true}, {cod:"6311-9/00",desc:"Tratamento de dados e hospedagem na internet",tipo:"servicos",anexo:"V",fatorR:true}, {cod:"7020-4/00",desc:"Atividades de consultoria em gestão empresarial",tipo:"servicos",anexo:"V",fatorR:true}, {cod:"7111-1/00",desc:"Serviços de arquitetura",tipo:"servicos",anexo:"V",fatorR:true}, {cod:"7112-0/00",desc:"Serviços de engenharia",tipo:"servicos",anexo:"V",fatorR:true}, {cod:"7319-0/02",desc:"Promoção de vendas e marketing",tipo:"servicos",anexo:"V",fatorR:true}, {cod:"7410-2/02",desc:"Design de interiores",tipo:"servicos",anexo:"V",fatorR:true}, {cod:"7490-1/04",desc:"Atividades de intermediação e agenciamento",tipo:"servicos",anexo:"V",fatorR:true}, {cod:"8599-6/04",desc:"Treinamento em desenvolvimento profissional e gerencial",tipo:"servicos",anexo:"V",fatorR:true}, ]; var T={salarioMinimo:1621,inssTeto:8475.55, inssP:[{ate:1621,a:.075},{ate:2902.84,a:.09},{ate:4354.27,a:.12},{ate:8475.55,a:.14}], irpf:[{ate:2428.80,a:0,d:0},{ate:2826.65,a:.075,d:182.16},{ate:3751.05,a:.15,d:394.16},{ate:4664.67,a:.225,d:675.49},{ate:1e15,a:.275,d:908.73}], irpfRed:{li:5000,lr:7350,fixo:312.89,fr:0.133145},dedSimp:607.20, sI:[{ate:180000,a:.04,d:0,icms:.34},{ate:360000,a:.073,d:5940,icms:.34},{ate:720000,a:.095,d:13860,icms:.335},{ate:1800000,a:.107,d:22500,icms:.335},{ate:3600000,a:.143,d:87300,icms:.335},{ate:4800000,a:.19,d:378000,icms:.305}], sII:[{ate:180000,a:.045,d:0,icms:.32},{ate:360000,a:.078,d:5940,icms:.32},{ate:720000,a:.10,d:13860,icms:.315},{ate:1800000,a:.112,d:22500,icms:.315},{ate:3600000,a:.147,d:85500,icms:.315},{ate:4800000,a:.30,d:720000,icms:.285}], sIII:[{ate:180000,a:.06,d:0,iss:.335},{ate:360000,a:.112,d:9360,iss:.32},{ate:720000,a:.135,d:17640,iss:.325},{ate:1800000,a:.16,d:35640,iss:.325},{ate:3600000,a:.21,d:125640,iss:.335},{ate:4800000,a:.33,d:648000,iss:.155}], sIV:[{ate:180000,a:.045,d:0,iss:.225},{ate:360000,a:.09,d:8100,iss:.23},{ate:720000,a:.102,d:12420,iss:.235},{ate:1800000,a:.14,d:39780,iss:.235},{ate:3600000,a:.22,d:183780,iss:.24},{ate:4800000,a:.33,d:828000,iss:.15}], sV:[{ate:180000,a:.155,d:0,iss:.155},{ate:360000,a:.18,d:4500,iss:.15},{ate:720000,a:.195,d:9900,iss:.15},{ate:1800000,a:.205,d:17100,iss:.155},{ate:3600000,a:.23,d:62100,iss:.16},{ate:4800000,a:.305,d:540000,iss:.155}], lp:{irpj:.15,irpjAd:.10,irpjLim:20000,csll:.09,pis:.0065,cof:.03,bServ:.32,bCom:.08,bEqH:.08,csllServ:.32,csllCom:.12,csllEqH:.12}, lr:{irpj:.15,irpjAd:.10,irpjLim:20000,csll:.09,pis:.0165,cof:.076}, irpfm:{limA:600000,limMax:1200000,aMax:.10}}; var modoSaude=false; var modoExportacao=false; var modoConstrucao=false; var selectedCnae=null; var lastResults=null,lastIrpfm=null,lastLpEqBreakeven=null; function toggleModoSaude(){modoSaude=!modoSaude;document.getElementById('toggleSaude').className='toggle-btn'+(modoSaude?' active':'');document.getElementById('saudeBox').style.display=modoSaude?'block':'none'} function toggleExportacao(){modoExportacao=!modoExportacao;document.getElementById('toggleExportacao').className='toggle-btn'+(modoExportacao?' active':'');document.getElementById('exportBox').style.display=modoExportacao?'block':'none'} function toggleConstrucao(){modoConstrucao=!modoConstrucao;document.getElementById('toggleConstrucao').className='toggle-btn'+(modoConstrucao?' active':'');document.getElementById('construcaoBox').style.display=modoConstrucao?'block':'none'} function fmt(v){return 'R$ '+v.toFixed(2).replace('.',',').replace(/\B(?=(\d{3})+(?!\d))/g,'.')} function pct(v){return(v*100).toFixed(2)+'%'} function focusRaw(el){var v=el.value.replace(/\./g,'').replace(',','.');el.value=(v==='0'||v==='0.00'||v==='NaN'||v==='')?'':v;setTimeout(function(){el.select()},0)} function fmtBlur(el){var v=el.value.replace(/\./g,'').replace(',','.');var n=parseFloat(v);if(isNaN(n)||v==='')el.value='0,00';else el.value=n.toLocaleString('pt-BR',{minimumFractionDigits:2,maximumFractionDigits:2})} function fmtLive(el){var pos=el.selectionStart,len0=el.value.length;var v=el.value.replace(/[^\d,]/g,'');var parts=v.split(',');var int=parts[0].replace(/^0+/,'')||'0';var dec=parts.length>1?parts[1].substring(0,2):null;var formatted=parseInt(int||'0').toLocaleString('pt-BR');if(dec!==null)formatted+=','+dec;el.value=formatted;var diff=el.value.length-len0;el.setSelectionRange(pos+diff,pos+diff)} function gv(id){var el=document.getElementById(id);if(!el)return 0;var v=el.value.replace(/\./g,'').replace(',','.');return parseFloat(v)||0} function calcINSS(s){var t=0,p=0;for(var i=0;i
'+c.cod+'
'+c.desc+'
Anexo '+c.anexo+(c.fatorR?' (Fator R aplicável)':'')+' · '+c.tipo+'
'; }); dropdown.innerHTML=html; dropdown.classList.add('show'); } function selectCnae(idx){ var cnae=CNAES[idx]; selectedCnae=cnae; document.getElementById('cnaeInput').value=cnae.desc; document.getElementById('cnaeDropdown').classList.remove('show'); document.getElementById('cnaeSelected').innerHTML='CNAE '+cnae.cod+' · Anexo '+cnae.anexo+(cnae.fatorR?' (Fator R aplicável)':'')+' · '+cnae.tipo; document.getElementById('cnaeSelected').style.display='block'; // Auto-toggle Construção: mostra o botão apenas para CNAEs de construção var isCnaeConstr=cnae.construcao||false; document.getElementById('toggleConstrucao').style.display=isCnaeConstr?'flex':'none'; if(!isCnaeConstr&&modoConstrucao){ modoConstrucao=false; document.getElementById('toggleConstrucao').className='toggle-btn'; document.getElementById('construcaoBox').style.display='none'; } } function calcular(){ var fat=gv('faturamento'),tipo=selectedCnae?selectedCnae.tipo:document.getElementById('cnaeInput').value.toLowerCase().includes('comercio')?'comercio':'servicos',desp=gv('despesas'),folha=gv('folha'),pl=gv('proLabore'),ns=gv('numSocios'),issA=gv('issAliq')/100,percP=gv('percProc')/100,issF=gv('issFixoUni'); var rbt12=fat*12,plT=pl*ns,fR=fat>0?(folha+plT)/fat:0; var res=[]; function encS(inssE){var iD=ns*calcINSS(pl);var iR=ns*calcIRPF(pl-calcINSS(pl)-T.dedSimp);return{inssE:inssE,inssD:iD,irpfS:iR,tot:inssE+iD+iR}} // Simples if(rbt12<=4800000){ var anexoForced=selectedCnae?selectedCnae.anexo:null; var anx,nm; if(anexoForced=='I'){anx=T.sI;nm='Anexo I'} else if(anexoForced=='II'){anx=T.sII;nm='Anexo II'} else if(anexoForced=='IV'){anx=T.sIV;nm='Anexo IV'} else if(anexoForced=='III'){anx=T.sIII;nm='Anexo III'} else if(anexoForced=='V'){ if(fR>=.28){anx=T.sIII;nm='Anexo III (Fator R)'} else{anx=T.sV;nm='Anexo V'} }else{ if(tipo=='comercio'){anx=T.sI;nm='Anexo I'} else{ if(fR>=.28){anx=T.sIII;nm='Anexo III (Fator R)'} else{anx=T.sV;nm='Anexo V'} } } var fx=anx[anx.length-1]; for(var i=0;i0){det.push({l:'Desconto Export ('+(tipo=='servicos'?'ISS':'ICMS')+')',v:pct(descExport)+' do DAS',r:1})} if(selectedCnae){det.push({l:'CNAE/Anexo',v:nm,r:1})} if(selectedCnae&&selectedCnae.fatorR){det.push({l:'Fator R',v:pct(fR)+(fR>=.28?' → Anexo III':' → Anexo V'),r:1})} else if(!selectedCnae&&tipo=='servicos'){det.push({l:'Fator R',v:pct(fR)+(fR>=.28?' → Anexo III':' → Anexo V'),r:1})} if(cppAnexoIV>0)det.push({l:'CPP Anexo IV (20% folha+pró-labore)',v:cppAnexoIV}); if(fgts>0)det.push({l:'FGTS (8% folha)',v:fgts}); det.push({l:'INSS Sócios',v:e.inssD}); det.push({l:'IRPF Sócios',v:e.irpfS}); res.push({regime:'Simples Nacional ('+nm+')',totalImp:das+cppAnexoIV,totalEnc:fgts+e.inssD+e.irpfS,custoTotal:das+cppAnexoIV+fgts+e.inssD+e.irpfS,ae:ae,det:det}) } // LP ;(function(){ var bp=tipo=='comercio'?T.lp.bCom:T.lp.bServ; var cb=tipo=='comercio'?T.lp.csllCom:T.lp.csllServ; var bI=fat*bp,bC=fat*cb; var irpj=bI*T.lp.irpj+Math.max(0,bI-T.lp.irpjLim)*T.lp.irpjAd; var csll=bC*T.lp.csll; var pis=modoExportacao&&tipo=='servicos'?0:(modoExportacao&&tipo=='comercio'?0:fat*T.lp.pis); var cof=modoExportacao&&(tipo=='servicos'||tipo=='comercio')?0:fat*T.lp.cof; var iss=modoExportacao&&tipo=='servicos'?0:fat*issA; var ti=irpj+csll+pis+cof+iss; var isConstr=selectedCnae&&selectedCnae.construcao; var encF=encPatronalFolha(folha,isConstr?'lp-lr-constr':'lp-lr'); var cppPl=plT*0.20; var encTotal=encF.tot+cppPl; var e=encS(encTotal); res.push({regime:'Lucro Presumido',totalImp:ti,totalEnc:e.tot,custoTotal:ti+e.tot,ae:ti/fat,det:[{l:'IRPJ',v:irpj},{l:'CSLL',v:csll},{l:'PIS',v:pis},{l:'COFINS',v:cof},{l:'ISS',v:iss},{l:'Base Presunção ('+pct(bp)+')',v:fat*bp},{l:'CPP Patronal (20% folha)',v:encF.cpp},{l:'CPP Pró-labore (20%)',v:cppPl},{l:'RAT ('+pct(isConstr?0.03:0.02)+' folha)',v:encF.rat},{l:'Terceiros (5,8% folha)',v:encF.terc},{l:'FGTS (8% folha)',v:encF.fgts},{l:'INSS Sócios',v:e.inssD},{l:'IRPF Sócios',v:e.irpfS}]}) })(); // LR ;(function(){ var isConstrLR=selectedCnae&&selectedCnae.construcao; var encFLR=encPatronalFolha(folha,isConstrLR?'lp-lr-constr':'lp-lr'); var cppPlLR=plT*0.20; var dt=desp+folha+plT+encFLR.tot+cppPlLR; var ll=Math.max(0,fat-dt); var irpj=ll*T.lr.irpj+Math.max(0,ll-T.lr.irpjLim)*T.lr.irpjAd; var csll=ll*T.lr.csll; var pis=modoExportacao&&tipo=='servicos'?0:(modoExportacao&&tipo=='comercio'?0:fat*T.lr.pis); var cof=modoExportacao&&(tipo=='servicos'||tipo=='comercio')?0:fat*T.lr.cof; var iss=modoExportacao&&tipo=='servicos'?0:fat*issA; var ti=irpj+csll+pis+cof+iss; var e=encS(encFLR.tot+cppPlLR); res.push({regime:'Lucro Real',totalImp:ti,totalEnc:e.tot,custoTotal:ti+e.tot,ae:ti/fat,det:[{l:'Lucro Líquido',v:ll},{l:'IRPJ',v:irpj},{l:'CSLL',v:csll},{l:'PIS (1,65%)',v:pis},{l:'COFINS (7,6%)',v:cof},{l:'ISS',v:iss},{l:'CPP Patronal (20% folha)',v:encFLR.cpp},{l:'CPP Pró-labore (20%)',v:cppPlLR},{l:'RAT ('+pct(isConstrLR?0.03:0.02)+' folha)',v:encFLR.rat},{l:'Terceiros (5,8% folha)',v:encFLR.terc},{l:'FGTS (8% folha)',v:encFLR.fgts},{l:'INSS Sócios',v:e.inssD},{l:'IRPF Sócios',v:e.irpfS}]}) })(); if(modoSaude){ // Equiparação ;(function(){var pC=1-percP,fP=fat*percP,fC=fat*pC;var bI=fP*T.lp.bEqH+fC*T.lp.bServ,bC=fP*T.lp.csllEqH+fC*T.lp.csllServ;var irpj=bI*T.lp.irpj+Math.max(0,bI-T.lp.irpjLim)*T.lp.irpjAd;var csll=bC*T.lp.csll,pis=fat*T.lp.pis,cof=fat*T.lp.cof,iss=fat*issA;var ti=irpj+csll+pis+cof+iss;var encFEH=encPatronalFolha(folha,'lp-lr');var cppPlEH=plT*0.20;var e=encS(encFEH.tot+cppPlEH);res.push({regime:'LP Equip. Hospitalar',totalImp:ti,totalEnc:e.tot,custoTotal:ti+e.tot,ae:ti/fat,det:[{l:'Base IRPJ (ponderada)',v:bI},{l:'Base CSLL (ponderada)',v:bC},{l:'IRPJ',v:irpj},{l:'CSLL',v:csll},{l:'PIS',v:pis},{l:'COFINS',v:cof},{l:'ISS',v:iss},{l:'CPP Patronal (20% folha)',v:encFEH.cpp},{l:'CPP Pró-labore (20%)',v:cppPlEH},{l:'RAT (2% folha)',v:encFEH.rat},{l:'Terceiros (5,8% folha)',v:encFEH.terc},{l:'FGTS (8% folha)',v:encFEH.fgts},{l:'Procedimentos ('+pct(percP)+' → base 8%)',v:fP*.08},{l:'Consultas ('+pct(pC)+' → base 32%)',v:fC*.32}]})})(); // Uniprofissional ;(function(){var bI=fat*T.lp.bServ,bC=fat*T.lp.csllServ;var irpj=bI*T.lp.irpj+Math.max(0,bI-T.lp.irpjLim)*T.lp.irpjAd;var csll=bC*T.lp.csll,pis=fat*T.lp.pis,cof=fat*T.lp.cof;var ti=irpj+csll+pis+cof+issF;var encFU=encPatronalFolha(folha,'lp-lr');var cppPlU=plT*0.20;var e=encS(encFU.tot+cppPlU);res.push({regime:'LP Uniprofissional',totalImp:ti,totalEnc:e.tot,custoTotal:ti+e.tot,ae:ti/fat,det:[{l:'IRPJ',v:irpj},{l:'CSLL',v:csll},{l:'PIS',v:pis},{l:'COFINS',v:cof},{l:'ISS (Fixo)',v:issF},{l:'CPP Patronal (20% folha)',v:encFU.cpp},{l:'CPP Pró-labore (20%)',v:cppPlU},{l:'RAT (2% folha)',v:encFU.rat},{l:'Terceiros (5,8% folha)',v:encFU.terc},{l:'FGTS (8% folha)',v:encFU.fgts}]})})(); // Carnê Leão ;(function(){var dd=fat*.3084,bl=fat-dd;var inss=Math.min(bl*.20,calcINSS(T.inssTeto));var bIR=bl-inss-T.dedSimp;var ir=calcIRPF(Math.max(0,bIR));var iss=fat*.05,tot=inss+ir+iss;res.push({regime:'Carnê Leão (PF)',totalImp:tot,totalEnc:0,custoTotal:tot,ae:tot/fat,det:[{l:'INSS Autônomo (20%)',v:inss},{l:'IR Carnê Leão',v:ir},{l:'ISS (5%)',v:iss}]})})(); } // IRPFM var divM=fat-(res[0]?res[0].custoTotal:0)-plT;var rTot=plT*12+Math.max(0,divM)*12;var irpfmI=null; if(rTot>T.irpfm.limA){var aliq=rTot>=T.irpfm.limMax?T.irpfm.aMax:T.irpfm.aMax*(rTot-T.irpfm.limA)/(T.irpfm.limMax-T.irpfm.limA);irpfmI={valor:rTot*aliq,aliq:aliq,rTot:rTot}} // LP Empreitada Total: calcula e adiciona antes do sort if(modoConstrucao){ ;(function(){ var bI=fat*0.08,bC=fat*0.12; var irpj=bI*T.lp.irpj+Math.max(0,bI-T.lp.irpjLim)*T.lp.irpjAd; var csll=bC*T.lp.csll; var pis=fat*T.lp.pis; var cof=fat*T.lp.cof; var iss=fat*issA; var ti=irpj+csll+pis+cof+iss; var encFC=encPatronalFolha(folha,'lp-lr-constr'); var cppPlC=plT*0.20; var e=encS(encFC.tot+cppPlC); res.push({regime:'LP Empreitada Total',totalImp:ti,totalEnc:e.tot,custoTotal:ti+e.tot,ae:ti/fat, det:[ {l:'Base IRPJ (8% - empreitada total)',v:bI}, {l:'Base CSLL (12%)',v:bC}, {l:'IRPJ',v:irpj}, {l:'CSLL',v:csll}, {l:'PIS',v:pis}, {l:'COFINS',v:cof}, {l:'ISS',v:iss}, {l:'CPP Patronal (20% folha)',v:encFC.cpp}, {l:'CPP Pró-labore (20%)',v:cppPlC}, {l:'RAT (3% folha - construção)',v:encFC.rat}, {l:'Terceiros (5,8% folha)',v:encFC.terc}, {l:'FGTS (8% folha)',v:encFC.fgts}, {l:'INSS Sócios',v:e.inssD}, {l:'IRPF Sócios',v:e.irpfS} ]}); })(); } res.sort(function(a,b){return a.custoTotal-b.custoTotal}); // Breakeven: faturamento minimo para LP Equip Hospitalar ser o MELHOR regime geral var lpEqBreakeven=null; if(modoSaude){ var lpEqIdx=-1;for(var bi=0;bi=0){ // Helper: calcula custo de LP Equip para um dado faturamento function calcEqAt(f){ var pC2=1-percP,fP2=f*percP,fC2=f*pC2; var bI2=fP2*T.lp.bEqH+fC2*T.lp.bServ,bC2=fP2*T.lp.csllEqH+fC2*T.lp.csllServ; var irpj2=bI2*T.lp.irpj+Math.max(0,bI2-T.lp.irpjLim)*T.lp.irpjAd; var csll2=bC2*T.lp.csll,pis2=f*T.lp.pis,cof2=f*T.lp.cof,iss2=f*issA; var tiEq=irpj2+csll2+pis2+cof2+iss2; var encE=plT*.20,encD=ns*calcINSS(pl),encR=ns*calcIRPF(pl-calcINSS(pl)-T.dedSimp); return tiEq+encE+encD+encR; } // Helper: calcula o menor custo entre TODOS os outros regimes para um dado faturamento function calcBestOtherAt(f){ var rbt=f*12,fR2=f>0?(folha+plT)/f:0; var costs=[]; // 1) Simples Nacional if(rbt<=4800000){ var anexoF=selectedCnae?selectedCnae.anexo:null; var anx2,nm2; if(anexoF=='I'){anx2=T.sI}else if(anexoF=='II'){anx2=T.sII} else if(anexoF=='IV'){anx2=T.sIV}else if(anexoF=='III'){anx2=T.sIII} else if(anexoF=='V'){anx2=fR2>=.28?T.sIII:T.sV} else{if(tipo=='comercio'){anx2=T.sI}else{anx2=fR2>=.28?T.sIII:T.sV}} var fx2=anx2[anx2.length-1]; for(var si=0;si5000){ var loB=bestBe-1000,hiB=bestBe; for(var iter=0;iter<50;iter++){ var midB=(loB+hiB)/2; if(calcEqAt(midB)0&&bestBe<5000000){ lpEqBreakeven={fatMin:bestBe,economia:res[lpEqIdx===0&&res.length>1?1:0].custoTotal-res[lpEqIdx].custoTotal}; } } } lastLpEqBreakeven=lpEqBreakeven; // ── Breakeven LP Empreitada Total ── if(modoConstrucao){ ;(function(){ var lpConstrIdx=-1; for(var bi=0;bi0?(folha+plT)/f:0; var costs=[]; if(rbt<=4800000){ var anexoF=selectedCnae?selectedCnae.anexo:null; var anx2; if(anexoF=='IV'){anx2=T.sIV}else if(anexoF=='III'){anx2=T.sIII} else{anx2=fR2>=.28?T.sIII:T.sV} var fx2=anx2[anx2.length-1]; for(var si=0;si5000){ var loC=beConstr-1000,hiC=beConstr; for(var it2=0;it2<50;it2++){ var midC=(loC+hiC)/2; if(calcConstrAt(midC)0&&beConstr<5000000){ var econConstr=res[lpConstrIdx>0?0:1]?res[lpConstrIdx>0?0:1].custoTotal-res[lpConstrIdx].custoTotal:0; lpEqBreakeven={fatMin:beConstr,economia:econConstr,label:'LP Empreitada Total'}; } lastLpEqBreakeven=lpEqBreakeven; })(); } lastResults=res;lastIrpfm=irpfmI; renderResults(res,irpfmI); } function renderResults(res,irpfm){ document.getElementById('results').style.display='block'; var m=res[0],w=res[res.length-1]; document.getElementById('exportNote').innerHTML=modoExportacao?'
✈️

Modo Exportação Ativo

Os cálculos refletem as isenções fiscais aplicáveis a exportação de serviços e mercadorias. ISS, PIS, COFINS e IPI não incidem sobre exportação, enquanto IRPJ/CSLL continuam normalmente.

':''; document.getElementById('banner').innerHTML='

Regime mais vantajoso

'+m.regime+'

Economia de até '+fmt((w.custoTotal-m.custoTotal)*12)+'/ano em relação ao regime mais caro

Custo Total Mensal

'+fmt(m.custoTotal)+'

Alíquota efetiva: '+pct(m.ae)+'

'; document.getElementById('irpfmWarn').innerHTML=irpfm?'
⚠️

Atenção: IRPFM — Imposto Mínimo (Lei 15.270/2025)

A renda anual estimada ('+fmt(irpfm.rTot)+') ultrapassa R$ 600 mil. Pode incidir alíquota mínima de '+pct(irpfm.aliq)+' sobre a renda total, resultando em IRPFM de até '+fmt(irpfm.valor)+'/ano. Dividendos acima de R$ 50 mil/mês terão retenção de 10% na fonte.

':''; // Breakeven LP Equip display var beDiv=document.getElementById('lpEqBreakeven'); if(!beDiv){beDiv=document.createElement('div');beDiv.id='lpEqBreakeven';document.getElementById('irpfmWarn').parentNode.insertBefore(beDiv,document.getElementById('irpfmWarn').nextSibling)} if(!lastLpEqBreakeven||!lastLpEqBreakeven.fatMin){beDiv.innerHTML=''} if(lastLpEqBreakeven&&lastLpEqBreakeven.fatMin){ var econMes=lastLpEqBreakeven.economia; var beLabel=lastLpEqBreakeven.label||'LP Equipação Hospitalar'; var beIcon=beLabel==='LP Empreitada Total'?'🏗️':'🏥'; var beName=beLabel==='LP Empreitada Total'?'LP Empreitada Total':'Equipação Hospitalar'; beDiv.innerHTML='
'+beIcon+'

'+beLabel+' compensa a partir de '+fmt(lastLpEqBreakeven.fatMin)+'/mês

Com o faturamento atual, a '+beName+' '+(econMes>0?'gera economia de '+fmt(Math.abs(econMes))+'/mês em relação ao segundo melhor regime.':'ainda não é a opção mais vantajosa com o faturamento informado.')+'

'; }else{beDiv.innerHTML=''} var h=''; for(var i=0;i
'+(i+1)+'º
'+r.regime+''+(b?'Melhor opção':'')+'

Alíquota efetiva: '+pct(r.ae)+'

Impostos

'+fmt(r.totalImp)+'

Total + Encargos

'+fmt(r.custoTotal)+'

'; for(var j=0;j'+d.l+''+(d.r?d.v:fmt(d.v))+'
'} h+='
Projeção Anual (×12)'+fmt(r.custoTotal*12)+'
'} document.getElementById('regimeCards').innerHTML=h; var maxV=w.custoTotal||1;var bh=''; for(var i=0;i
'+r.regime+''+fmt(r.custoTotal)+'
'+pct(r.ae)+'
'} document.getElementById('chartBars').innerHTML=bh; document.getElementById('results').scrollIntoView({behavior:'smooth',block:'start'}); } function toggleCard(i){var body=document.getElementById('body'+i);var arrow=document.getElementById('arrow'+i);var isOpen=body.classList.contains('open');document.querySelectorAll('.regime-body').forEach(function(b){b.classList.remove('open')});document.querySelectorAll('.arrow').forEach(function(a){a.classList.remove('open')});if(!isOpen){body.classList.add('open');arrow.classList.add('open')}} var pw=210,ph=297,ml=18,mr=18,cw=pw-ml-mr; function gerarPDF(){ var 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'; if(!lastResults||!lastResults.length){alert('Calcule os regimes primeiro!');return} var jsPDF=window.jspdf.jsPDF; var doc=new jsPDF('p','mm','a4'); var pw=210,ph=297,ml=18,mr=18,cw=pw-ml-mr; var gn=[115,219,59],dk=[26,35,50],gy=[107,122,141],lgy=[245,247,250]; // ===== PAGE 1: COVER + COMPANY DATA ===== // BLACK header with logo doc.setFillColor(dk[0],dk[1],dk[2]); doc.rect(0,0,pw,28,'F'); // Add logo centered in header (35mm width) try{ var logoW=35,logoH=Math.round(35/2.096); var logoX=(pw-logoW)/2,logoY=(28-logoH)/2; doc.addImage(LOGO_B64,'PNG',logoX,logoY,logoW,logoH); }catch(e){ // Fallback - simple text doc.setTextColor(255,255,255);doc.setFontSize(16);doc.setFont('helvetica','bold'); doc.text('CONSENSUS',pw/2,14,{align:'center'}); } var y=35; // Title: "Estudo Comparativo de Regime Tributário" doc.setTextColor(dk[0],dk[1],dk[2]); doc.setFont('helvetica','bold'); doc.setFontSize(16); doc.text('Estudo Comparativo de Regime Tributario',ml,y); y+=8; // Date generated var now=new Date(); var dateStr=String(now.getDate()).padStart(2,'0')+'/'+String(now.getMonth()+1).padStart(2,'0')+'/'+now.getFullYear(); var timeStr=String(now.getHours()).padStart(2,'0')+':'+String(now.getMinutes()).padStart(2,'0'); doc.setTextColor(gy[0],gy[1],gy[2]); doc.setFont('helvetica','normal'); doc.setFontSize(9); doc.text('Gerado em: '+dateStr+' as '+timeStr,ml,y); y+=14; // Company Data Box with light gray background doc.setFillColor(lgy[0],lgy[1],lgy[2]); doc.roundedRect(ml,y,cw,100,3,3,'F'); doc.setDrawColor(200,200,200); doc.roundedRect(ml,y,cw,100,3,3,'S'); y+=8; var boxML=ml+6,boxMR=mr+6,colW=cw/2-4; var leftX=boxML,rightX=boxML+colW+8; var col1Y=y,col2Y=y; doc.setTextColor(107,122,141); doc.setFont('helvetica','bold'); doc.setFontSize(8); // Left column doc.text('Faturamento Mensal',leftX,col1Y); doc.setFont('helvetica','normal'); doc.setFontSize(9); doc.text(fmt(gv('faturamento')),leftX,col1Y+5); col1Y+=12; doc.setFont('helvetica','bold'); doc.setFontSize(8); doc.text('Despesas Operacionais',leftX,col1Y); doc.setFont('helvetica','normal'); doc.setFontSize(9); doc.text(fmt(gv('despesas')),leftX,col1Y+5); col1Y+=12; doc.setFont('helvetica','bold'); doc.setFontSize(8); doc.text('Folha de Pagamento',leftX,col1Y); doc.setFont('helvetica','normal'); doc.setFontSize(9); doc.text(fmt(gv('folha')),leftX,col1Y+5); col1Y+=12; doc.setFont('helvetica','bold'); doc.setFontSize(8); doc.text('CNAE/Atividade',leftX,col1Y); doc.setFont('helvetica','normal'); doc.setFontSize(9); var cnaeText=selectedCnae?(selectedCnae.cod+' - '+selectedCnae.desc).substring(0,45):'Servicos/Comercio'; doc.text(cnaeText,leftX,col1Y+5); // Right column doc.setFont('helvetica','bold'); doc.setFontSize(8); doc.text('Pro-labore por Socio',rightX,col2Y); doc.setFont('helvetica','normal'); doc.setFontSize(9); doc.text(fmt(gv('proLabore')),rightX,col2Y+5); col2Y+=12; doc.setFont('helvetica','bold'); doc.setFontSize(8); doc.text('Numero de Socios',rightX,col2Y); doc.setFont('helvetica','normal'); doc.setFontSize(9); doc.text(String(gv('numSocios')),rightX,col2Y+5); col2Y+=12; doc.setFont('helvetica','bold'); doc.setFontSize(8); doc.text('Aliquota ISS',rightX,col2Y); doc.setFont('helvetica','normal'); doc.setFontSize(9); doc.text(pct(gv('issAliq')/100),rightX,col2Y+5); col2Y+=12; doc.setFont('helvetica','bold'); doc.setFontSize(8); doc.text('Fator R',rightX,col2Y); doc.setFont('helvetica','normal'); doc.setFontSize(9); var fatPdf=gv('faturamento'),fRpdf=fatPdf>0?(gv('folha')+gv('proLabore')*gv('numSocios'))/fatPdf:0; doc.text(pct(fRpdf),rightX,col2Y+5); // Active modes in green var modesY=y+70; if(modoSaude||modoExportacao){ var modesText=''; if(modoSaude)modesText+='SAUDE'; if(modoSaude&&modoExportacao)modesText+=' | '; if(modoExportacao)modesText+='EXPORTACAO'; doc.setTextColor(gn[0],gn[1],gn[2]); doc.setFont('helvetica','bold'); doc.setFontSize(8); doc.text('Modos Ativos: '+modesText,leftX,modesY); } y+=110; // Aliquotas Consideradas section doc.setFont('helvetica','bold'); doc.setFontSize(9); doc.setTextColor(dk[0],dk[1],dk[2]); doc.text('Aliquotas Consideradas',ml,y); y+=7; doc.setFont('helvetica','normal'); doc.setFontSize(7); doc.setTextColor(0,0,0); var aliquotasText=''; aliquotasText+='LP: IRPJ 15% + 10% adic (>R$20mil), CSLL 9%, PIS 0,65%, COFINS 3% | '; aliquotasText+='LP Equip: Presuncao 8% (procedimentos), 32% (consultas) | '; var anexoS=lastResults.find(function(r){return r.regime&&r.regime.indexOf('Simples')>=0}); if(anexoS){ aliquotasText+='Simples: '+anexoS.regime+', aliq efetiva '+pct(anexoS.ae)+' | '; } aliquotasText+='INSS: teto R$ '+fmt(T.inssTeto)+'/mes | '; aliquotasText+='IRPF: faixas progressivas até '+pct(0.275)+' (2026)'; doc.text(aliquotasText,ml,y,{maxWidth:cw}); // New page for regimes comparison doc.addPage(); y=20; // ===== PAGE 2: BEST REGIME + RANKING + VISUAL CHART ===== // Find best regime var best=lastResults[0]; for(var i=1;imaxCost)maxCost=lastResults[i].custoTotal; } var barMaxWidth=80; // mm var barH=5; for(var i=0;i=0){ nota='Carne Leao: Recolhimento mensal obrigatorio para pessoa fisica. INSS 20%, IRPF progressivo, ISS 5%.'; }else{ nota='Simples Nacional: Regime unificado com aliquota unica sobre receita bruta. Aliquota efetiva '+pct(r.ae)+'.'; } doc.text(nota,ml,y,{maxWidth:cw}); y+=15; }); // IRPFM warning if(lastIrpfm){ doc.setPage(doc.getNumberOfPages()); y=doc.lastAutoTable?doc.lastAutoTable.finalY+15:20; if(y+25>ph-20){doc.addPage();y=20} doc.setFillColor(255,247,237); doc.roundedRect(ml,y,cw,20,2,2,'F'); doc.setDrawColor(254,215,170); doc.roundedRect(ml,y,cw,20,2,2,'S'); doc.setTextColor(194,65,12); doc.setFontSize(8); doc.setFont('helvetica','bold'); doc.text('IRPFM - Imposto Minimo (Lei 15.270/2025)',ml+8,y+8); doc.setFont('helvetica','normal'); doc.setFontSize(7); doc.text('Renda anual estimada: '+fmt(lastIrpfm.rTot)+' | Aliquota minima: '+pct(lastIrpfm.aliq)+' | IRPFM estimado: '+fmt(lastIrpfm.valor)+'/ano',ml+8,y+15); y+=28; } // Export note if(modoExportacao){ doc.setPage(doc.getNumberOfPages()); y=doc.lastAutoTable?doc.lastAutoTable.finalY+15:50; if(y+18>ph-20){doc.addPage();y=20} doc.setFillColor(255,251,235); doc.roundedRect(ml,y,cw,14,2,2,'F'); doc.setTextColor(120,53,15); doc.setFontSize(7); doc.setFont('helvetica','bold'); doc.text('Exportacao: isencoes de ISS/PIS/COFINS (servicos) e ICMS/IPI/PIS/COFINS (mercadorias) foram aplicadas conforme legislacao.',ml+8,y+9); y+=20; } // Disclaimer (last page) doc.setPage(doc.getNumberOfPages()); y=doc.lastAutoTable?doc.lastAutoTable.finalY+15:50; if(y>ph-20){doc.addPage();y=20} doc.setDrawColor(200); doc.line(ml,y,pw-mr,y); y+=6; doc.setTextColor(gy[0],gy[1],gy[2]); doc.setFontSize(7); doc.setFont('helvetica','italic'); doc.text('Os resultados sao estimativas e nao substituem a analise de um contador da Consensus. Tabelas atualizadas para 2026',ml,y); y+=4; doc.text('conforme legislacao vigente (Decreto 12.797/2025, Lei 15.270/2025, LC 224/2025).',ml,y); // Apply watermark and footer to all pages addWatermark(doc); addFooter(doc); doc.save('estudo-regime-tributario-consensus.pdf'); } function addWatermark(d){ var tp=d.getNumberOfPages(); // Logo aspect ratio: 658/314 = 2.096 var imgW=140,imgH=Math.round(140/2.096); var ix=(pw-imgW)/2,iy=(ph-imgH)/2-10; for(var p=1;p<=tp;p++){ d.setPage(p); try{ d.saveGraphicsState(); d.setGState(new d.GState({opacity:0.07})); d.addImage(LOGO_B64,'PNG',ix,iy,imgW,imgH); d.restoreGraphicsState(); }catch(e){ // Fallback text watermark d.saveGraphicsState(); d.setGState(new d.GState({opacity:0.05})); d.setTextColor(80,80,80); d.setFontSize(55); d.setFont('helvetica','bold'); d.text('CONSENSUS',pw/2,ph/2,{angle:45,align:'center'}); d.restoreGraphicsState(); } } } function addFooter(d){ var tp=d.getNumberOfPages(); for(var p=1;p<=tp;p++){ d.setPage(p); d.setDrawColor(200,210,200); d.line(ml,ph-16,pw-mr,ph-16); d.setFontSize(7); d.setTextColor(150,150,150); d.setFont('helvetica','normal'); d.text('Consensus Contabilidade | consensuscontabilidade.com | Documento gerado automaticamente',ml,ph-11); d.text(p+'/'+tp,pw-mr,ph-11,{align:'right'}); } }