PL 5491/2016, do deputado Marinaldo Rosendo (PSB/PE)

11 de julho de 2016, 13:36

1574

PAT, IR, Lucro presumido, Simples

Temas: Tributação

Abrangência: Federal

Dedução do PAT do IR para empresas tributadas no lucro presumido ou inscritas no Simples.

O PL 5491/2016 do deputado Marinaldo Rosendo (PSB/PE), que “modifica a Lei nº 6.321, de 14 de abril de 1976, para permitir a dedução de valores gastos com programas de alimentação do trabalhador por pessoas jurídicas tributadas na sistemática do lucro presumido e Simples Nacional”.

O projeto inclui as pessoas jurídicas tributadas pelo lucro presumido e pelo Simples Nacional na possibilidade de dedução do imposto de renda devido, até 5%, de despesas comprovadamente realizadas no período base, em programas de alimentação do trabalhador, previamente aprovados pelo Ministério do Trabalho. Regulamento deverá ser editado em até 120 dias da publicação da Lei, pelo Poder Executivo, para definir obrigações acessórias simplificadas para o cumprimento desta dedução.

Data de apresentação: 08/06/2016

Autor: Marinaldo Rosendo - PSB/PE

Para acompanhar, clique aqui.

Ementa: Modifica a Lei nº 6.321, de 14 de abril de 1976, para permitir a dedução de valores gastos com programas de alimentação do trabalhador por pessoas jurídicas tributadas na sistemática do lucro presumido e Simples Nacional.

Anexos

PL 5491_2016 (54,72 KB)

Query	Affected	Num. rows	Took (ms)	Actions
SELECT `Section`.`id`, `Section`.`name`, `Section`.`template` FROM `db_cni`.`sections` AS `Section` WHERE `Section`.`type` = 1 ORDER BY `Section`.`id` ASC	3	3	1	maybe slow
SELECT `Section`.`id`, `Section`.`name`, `Section`.`template` FROM `db_cni`.`sections` AS `Section` WHERE `Section`.`type` = 2 ORDER BY `Section`.`id` ASC	3	3	1	maybe slow
SELECT `Section`.`id`, `Section`.`name`, `Section`.`template` FROM `db_cni`.`sections` AS `Section` WHERE `Section`.`type` = 3 ORDER BY `Section`.`id` ASC	4	4	1	maybe slow
SELECT `Section`.`id`, `Section`.`name`, `Section`.`template` FROM `db_cni`.`sections` AS `Section` WHERE `Section`.`type` = 2 ORDER BY `Section`.`id` ASC LIMIT 1	1	1	1
SELECT COUNT(*) AS `count` FROM `db_cni`.`comments` AS `Comment` WHERE `Comment`.`occult` = 0	1	1	1
SELECT COUNT(*) AS `count` FROM `db_cni`.`posts` AS `Post` WHERE `Post`.`id` = 6211 AND `Post`.`approved` = 1	1	1	1
SELECT `Post`.`id`, `Post`.`section_id`, `Post`.`title`, `Post`.`description`, `Post`.`tags`, `Post`.`exists`, `Post`.`init_date`, `Post`.`end_date`, `Post`.`year`, `Post`.`address`, `Post`.`img_destaque`, `Post`.`hour`, `Post`.`place`, `Post`.`place_url`, `Post`.`all_states`, `Post`.`is_featured`, `Post`.`approved`, `Post`.`user_create`, `Post`.`user_approve`, `Post`.`user_update`, `Post`.`enabled_comment`, `Post`.`visualizations`, `Post`.`comments`, `Post`.`city_id`, `Post`.`postscol`, `Post`.`table_name`, `Post`.`created`, `Post`.`modified`, `Post`.`type_redirect`, `Post`.`expiration_date`, `Post`.`priority`, `Post`.`ementa`, `Post`.`img_64`, `Post`.`resume`, `Post`.`sphere`, `Post`.`LEXML_subcategory_id`, `Post`.`LEXML_category_id`, `Post`.`signature_date`, `Post`.`law_number`, `Post`.`publication_date`, `Post`.`is_featured_date`, `Post`.`id_site_old` FROM `db_cni`.`posts` AS `Post` WHERE `Post`.`id` = 6211 LIMIT 1	1	1	1
BEGIN	1	1	1
SELECT COUNT(*) AS `count` FROM `db_cni`.`posts` AS `Post` WHERE `Post`.`id` = 6211	1	1	1
SELECT COUNT(*) AS `count` FROM `db_cni`.`posts` AS `Post` WHERE `Post`.`id` = 6211	1	1	1
SELECT COUNT(*) AS `count` FROM `db_cni`.`posts` AS `Post` WHERE `Post`.`id` = 6211	1	1	1
UPDATE `db_cni`.`posts` SET `id` = 6211, `visualizations` = 1574, `modified` = '2019-02-10 09:08:31' WHERE `db_cni`.`posts`.`id` = '6211'	1	1	5	maybe slow
COMMIT	1	1	5	maybe slow
SELECT `Post`.`id`, `Post`.`section_id`, `Post`.`title`, `Post`.`description`, `Post`.`tags`, `Post`.`exists`, `Post`.`init_date`, `Post`.`end_date`, `Post`.`year`, `Post`.`address`, `Post`.`img_destaque`, `Post`.`hour`, `Post`.`place`, `Post`.`place_url`, `Post`.`all_states`, `Post`.`is_featured`, `Post`.`approved`, `Post`.`user_create`, `Post`.`user_approve`, `Post`.`user_update`, `Post`.`enabled_comment`, `Post`.`visualizations`, `Post`.`comments`, `Post`.`city_id`, `Post`.`postscol`, `Post`.`table_name`, `Post`.`created`, `Post`.`modified`, `Post`.`type_redirect`, `Post`.`expiration_date`, `Post`.`priority`, `Post`.`ementa`, `Post`.`img_64`, `Post`.`resume`, `Post`.`sphere`, `Post`.`LEXML_subcategory_id`, `Post`.`LEXML_category_id`, `Post`.`signature_date`, `Post`.`law_number`, `Post`.`publication_date`, `Post`.`is_featured_date`, `Post`.`id_site_old` FROM `db_cni`.`posts` AS `Post` WHERE `Post`.`id` = 6211 LIMIT 1	1	1	1
SELECT `Section`.`id`, `Section`.`name`, `Section`.`type`, `Section`.`template` FROM `db_cni`.`sections` AS `Section` WHERE `Section`.`id` = 7 LIMIT 1	1	1	1
SELECT `Section`.`id`, `Section`.`name`, `Section`.`type`, `Section`.`template`, `Section`.`url_image`, `Section`.`description`, `Section`.`created`, `Section`.`modified`, `Section`.`metatags`, `Section`.`metatitle` FROM `db_cni`.`sections` AS `Section` WHERE `Section`.`id` = 7 LIMIT 1	1	1	1
SELECT `Post`.`id`, `Post`.`section_id`, `Post`.`title`, `Post`.`description`, `Post`.`tags`, `Post`.`exists`, `Post`.`init_date`, `Post`.`end_date`, `Post`.`year`, `Post`.`address`, `Post`.`img_destaque`, `Post`.`hour`, `Post`.`place`, `Post`.`place_url`, `Post`.`all_states`, `Post`.`is_featured`, `Post`.`approved`, `Post`.`user_create`, `Post`.`user_approve`, `Post`.`user_update`, `Post`.`enabled_comment`, `Post`.`visualizations`, `Post`.`comments`, `Post`.`city_id`, `Post`.`postscol`, `Post`.`table_name`, `Post`.`created`, `Post`.`modified`, `Post`.`type_redirect`, `Post`.`expiration_date`, `Post`.`priority`, `Post`.`ementa`, `Post`.`img_64`, `Post`.`resume`, `Post`.`sphere`, `Post`.`LEXML_subcategory_id`, `Post`.`LEXML_category_id`, `Post`.`signature_date`, `Post`.`law_number`, `Post`.`publication_date`, `Post`.`is_featured_date`, `Post`.`id_site_old` FROM `db_cni`.`posts` AS `Post` WHERE `Post`.`id` = 6211 LIMIT 1	1	1	1
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SELECT `State`.`id`, `State`.`name`, `State`.`acronym`, `State`.`created`, `State`.`modified`, `PostsState`.`id`, `PostsState`.`post_id`, `PostsState`.`state_id` FROM `db_cni`.`states` AS `State` JOIN `db_cni`.`posts_states` AS `PostsState` ON (`PostsState`.`post_id` = 6211 AND `PostsState`.`state_id` = `State`.`id`)	0	0	1	maybe slow
SELECT `Topic`.`id`, `Topic`.`name`, `Topic`.`created`, `Topic`.`modified`, `Topic`.`table_name`, `PostsTopic`.`id`, `PostsTopic`.`post_id`, `PostsTopic`.`topic_id` FROM `db_cni`.`topics` AS `Topic` JOIN `db_cni`.`posts_topics` AS `PostsTopic` ON (`PostsTopic`.`post_id` = 6211 AND `PostsTopic`.`topic_id` = `Topic`.`id`)	1	1	1
SELECT `File`.`id`, `File`.`folder_id`, `File`.`name`, `File`.`description`, `File`.`url_file`, `File`.`extension`, `File`.`created`, `File`.`size`, `File`.`table_name`, `File`.`type_redirect`, `File`.`modified`, `PostsFile`.`id`, `PostsFile`.`post_id`, `PostsFile`.`file_id` FROM `db_cni`.`files` AS `File` JOIN `db_cni`.`posts_files` AS `PostsFile` ON (`PostsFile`.`post_id` = 6211 AND `PostsFile`.`file_id` = `File`.`id`)	1	1	1
SELECT `Comment`.`id`, `Comment`.`father_id`, `Comment`.`post_id`, `Comment`.`name`, `Comment`.`email`, `Comment`.`description`, `Comment`.`status`, `Comment`.`occult`, `Comment`.`has_updated`, `Comment`.`table_name`, `Comment`.`type_redirect`, `Comment`.`created`, `Comment`.`modified` FROM `db_cni`.`comments` AS `Comment` WHERE `Comment`.`occult` = 2 AND `Comment`.`status` = 2 AND `Comment`.`post_id` = 6211 AND `Comment`.`father_id` IS NULL	0	0	1	maybe slow
SELECT `Post`.`id`, `Post`.`section_id`, `Post`.`title`, `Post`.`description`, `Post`.`tags`, `Post`.`exists`, `Post`.`init_date`, `Post`.`end_date`, `Post`.`year`, `Post`.`address`, `Post`.`img_destaque`, `Post`.`hour`, `Post`.`place`, `Post`.`place_url`, `Post`.`all_states`, `Post`.`is_featured`, `Post`.`approved`, `Post`.`user_create`, `Post`.`user_approve`, `Post`.`user_update`, `Post`.`enabled_comment`, `Post`.`visualizations`, `Post`.`comments`, `Post`.`city_id`, `Post`.`postscol`, `Post`.`table_name`, `Post`.`created`, `Post`.`modified`, `Post`.`type_redirect`, `Post`.`expiration_date`, `Post`.`priority`, `Post`.`ementa`, `Post`.`img_64`, `Post`.`resume`, `Post`.`sphere`, `Post`.`LEXML_subcategory_id`, `Post`.`LEXML_category_id`, `Post`.`signature_date`, `Post`.`law_number`, `Post`.`publication_date`, `Post`.`is_featured_date`, `Post`.`id_site_old` FROM `db_cni`.`posts` AS `Post` WHERE `Post`.`approved` = 1 AND `Post`.`section_id` = 1 AND ((`Post`.`init_date` >= '2019-02-10') OR (`Post`.`end_date` >= '2019-02-10')) ORDER BY `Post`.`init_date` ASC LIMIT 3	0	0	1	maybe slow
SELECT `Module`.`id`, `Module`.`name`, `Module`.`section_id`, `Module`.`post_id`, `Module`.`created`, `Module`.`modified` FROM `db_cni`.`modules` AS `Module` LEFT JOIN `db_cni`.`posts_modules` AS `PostsModule` ON (`PostsModule`.`module_id` = `Module`.`id`) WHERE `PostsModule`.`post_id` = 6211 GROUP BY `PostsModule`.`id` ORDER BY `Module`.`created` DESC LIMIT 3	0	0	1	maybe slow

Message	Memory use
Component initialization	2.48 MB
Controller action start	3.60 MB
Controller render start	5.19 MB
View render complete	6.25 MB

Message	Time in ms	Graph
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Event: Controller.initialize	19.69
Event: Controller.startup	0.53
Controller action	46.33
Event: Controller.beforeRender	9.83
» Processing toolbar data	9.70
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» » Rendering APP/View/Elements/breadcrumb.ctp	0.12
» » Rendering APP/View/Elements/post_info.ctp	0.13
» » Rendering APP/View/Elements/attachments.ctp	1.85
» » Rendering APP/View/Elements/block_social.ctp	0.14
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» » Rendering APP/View/Elements/sidebar/recent-posts-widget.ctp	0.16
» Event: View.afterRender	0.02
» Event: View.beforeLayout	0.02
» Rendering APP/View/Layouts/default.ctp	6.63
» » Rendering APP/View/Elements/header.ctp	4.10
» » Rendering APP/View/Elements/footer.ctp	1.10
» » Rendering APP/View/Elements/popup.ctp	0.09
Event: View.afterLayout	0.00

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