Empresa de grande porte

Empresa de grande porte ou Grande empresa é uma empresa que recebe tratamento diferenciado por alguns governos por possuírem uma estrutura de maior capacidade de produção. Geralmente a diferença é baseada pela quantidade de empregados ou faturamento da empresa. O tratamento diferenciado pode ser caracterizado por cobrança de mais impostos ou incentivos fiscais específicos.

Empresa de grande porte no Brasil

Existem várias leis que buscam especificar o que é uma empresa de grande porte. A Lei N° 10.165, de 27 de dezembro de 2000^[1] no artigo 17-D estabelece que:

III – empresa de grande porte, a pessoa jurídica que tiver receita bruta anual superior a R$ 12.000.000,00 (doze milhões de reais).|Lei N° 10.165, de 27 de dezembro de 2000

Já a lei nº 11.638, de 28 de dezembro de 2007^[2] no artigo Art. 3° estabelece que:

Considera-se de grande porte, para os fins exclusivos desta Lei, a sociedade ou conjunto de sociedades sob controle comum que tiver, no exercício social anterior, ativo total superior a R$ 240.000.000,00 (duzentos e quarenta milhões de reais) ou receita bruta anual superior a R$ 300.000.000,00 (trezentos milhões de reais). |lei nº 11.638, de 28 de dezembro de 2007

Segundo o IBGE^[3] para Indústria a empresa é considerada de grande porte se tiver mais de 500 empregados. Se for Comércio ou Serviços o mais de 100 empregados. Mas não existe fundamentação legal sobre a classificação por quantidade de empregados.

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Referências

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