Plano de incidência de tributação federal rural: uma análise comparativa entre produtor rural pessoa física e pessoa jurídica do lucro presumido, exceto ganho de capital

Abstract

Responsible for feeding about 800 million people and for 21.4% of the Brazilian GDP, agrobusiness has different types of taxation, specifically under federal jurisdiction. In this sense, the forms of constitution of personalities that delimit the incidence plan of rural federal taxation consist of the individual rural producer or the creation of legal personality. In view of this, this work aims to demonstrate the federal tax varieties in the different forms of personification adopted, so that it is possible to determine which form to be used by the rural producer, will produce more tax advantages in the exploited activity. The research undertaken is of the exploratory type, carried out through a bibliographical research, with a qualitative approach by the method of foundation and bibliographical re-reading. Thus, it is perceived, with the comparative analysis between individual rural producer and legal entity by the calculation basis of the presumed profit, that the constitution of a legal personality for the exploitation of rural activities as expressed in this work, in the federal tax context, manifests more advantageously.