{"id":1150,"date":"2026-04-27T08:03:39","date_gmt":"2026-04-27T11:03:39","guid":{"rendered":"https:\/\/scmartins.danillobordino.com.br\/?page_id=1150"},"modified":"2026-08-27T08:08:18","modified_gmt":"2026-08-27T11:08:18","slug":"medicos","status":"publish","type":"page","link":"https:\/\/scmartinscontabilidade.com.br\/index.php\/medicos\/","title":{"rendered":"M\u00e9dicos"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1150\" class=\"elementor elementor-1150\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-14577d8 e-con-full e-flex e-con e-parent\" data-id=\"14577d8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fa06edf elementor-widget elementor-widget-html\" data-id=\"fa06edf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- SC MARTINS \u2014 HERO (M\u00c9DICOS) -->\r\n\r\n<section class=\"scm-esp-hero\">\r\n\r\n  <!-- Marca d'\u00e1gua -->\r\n  <div class=\"scm-esp-hero__watermark\" aria-hidden=\"true\">SC<\/div>\r\n\r\n  <!-- Grid lines decorativas -->\r\n  <div class=\"scm-esp-hero__grid-bg\" aria-hidden=\"true\"><\/div>\r\n\r\n  <div class=\"scm-esp-hero__container\">\r\n    <div class=\"scm-esp-hero__grid\">\r\n\r\n      <!-- ============ CONTENT ============ -->\r\n      <div class=\"scm-esp-hero__content\">\r\n\r\n        <p class=\"scm-eyebrow scm-eyebrow--light\" data-esp-anim=\"1\">\r\n          <svg class=\"scm-eyebrow__pulse\" viewBox=\"0 0 48 12\" aria-hidden=\"true\">\r\n            <path d=\"M0 10 L8 8 L16 9 L24 5 L32 6 L40 2 L48 1\"\/>\r\n          <\/svg>\r\n          Contabilidade para m\u00e9dicos\r\n        <\/p>\r\n\r\n        <h1 class=\"scm-esp-hero__title\" data-esp-anim=\"2\">\r\n          Contabilidade para m\u00e9dicos em Maring\u00e1. <em>Voc\u00ea cuida das pessoas, a SC Martins cuida do seu dinheiro.<\/em>\r\n        <\/h1>\r\n\r\n        <p class=\"scm-esp-hero__lede\" data-esp-anim=\"3\">A SC Martins faz contabilidade para m\u00e9dicos em Maring\u00e1 com foco em redu\u00e7\u00e3o legal de impostos. Voc\u00ea passou anos se dedicando \u00e0 medicina e a burocracia fiscal n\u00e3o deveria consumir o seu tempo nem o seu lucro: cuidamos de plant\u00f5es, consult\u00f3rio, cl\u00ednica e PJ m\u00e9dica com atendimento humano e total conformidade com o CFM.<\/p>\r\n\r\n        <div class=\"scm-esp-hero__ctas\" data-esp-anim=\"4\">\r\n          <a href=\"https:\/\/wa.me\/5544965910033\" target=\"_blank\" rel=\"noopener\" class=\"scm-btn scm-btn--accent\">\r\n            Falar com especialista\r\n            <img decoding=\"async\" src=\"https:\/\/scmartinscontabilidade.com.br\/wp-content\/uploads\/2026\/04\/next.svg\" alt=\"\" width=\"16\" height=\"16\">\r\n          <\/a>\r\n          <a href=\"https:\/\/wa.me\/5544965910033\" target=\"_blank\" rel=\"noopener\" class=\"scm-btn scm-btn--outline-light\">\r\n            Quero diagn\u00f3stico gratuito\r\n            <img decoding=\"async\" src=\"https:\/\/scmartinscontabilidade.com.br\/wp-content\/uploads\/2026\/04\/next.svg\" alt=\"\" width=\"16\" height=\"16\">\r\n          <\/a>\r\n        <\/div>\r\n\r\n        <p class=\"scm-esp-hero__assurance\" data-esp-anim=\"4\">\r\n          <svg width=\"14\" height=\"14\" viewBox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" aria-hidden=\"true\"><path d=\"m3 8 3 3 7-7\"\/><\/svg>\r\n          Sem contrato de fidelidade \u00b7 Migra\u00e7\u00e3o gratuita em at\u00e9 5 dias \u00fateis\r\n        <\/p>\r\n\r\n      <\/div>\r\n\r\n      <!-- ============ MEDIA ============ -->\r\n      <div class=\"scm-esp-hero__media parallax-up\" data-esp-anim=\"5\">\r\n\r\n        <div class=\"scm-esp-hero__media-inner\">\r\n          <img decoding=\"async\" src=\"https:\/\/scmartinscontabilidade.com.br\/wp-content\/uploads\/2026\/04\/bg-medicos.webp\"\r\n               alt=\"M\u00e9dico em ambiente profissional\"\r\n               loading=\"eager\">\r\n        <\/div>\r\n\r\n        <div class=\"scm-esp-hero__frame\" aria-hidden=\"true\"><\/div>\r\n\r\n        <div class=\"scm-esp-hero__tag\">Especialidade<\/div>\r\n\r\n        <div class=\"scm-esp-hero__stamp\" aria-hidden=\"true\">\r\n          <svg viewBox=\"0 0 120 120\" width=\"120\" height=\"120\">\r\n            <defs>\r\n              <path id=\"scmEspStampCircle\" d=\"M60,60 m-46,0 a46,46 0 1,1 92,0 a46,46 0 1,1 -92,0\"\/>\r\n            <\/defs>\r\n            <text font-family=\"DM Mono, monospace\" font-size=\"9.5\" letter-spacing=\"3\" fill=\"currentColor\">\r\n              <textPath href=\"#scmEspStampCircle\" startOffset=\"0\">\r\n                \u00b7 CRC PR-012044\/O \u00b7 ESPECIALIZADA \u00b7 +15 ANOS \u00b7 MARING\u00c1 \u00b7 PR \u00b7 \r\n              <\/textPath>\r\n            <\/text>\r\n            <circle cx=\"60\" cy=\"60\" r=\"10\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1\"\/>\r\n            <text x=\"60\" y=\"64\" text-anchor=\"middle\" font-family=\"Lora, serif\" font-size=\"12\" font-style=\"italic\" fill=\"currentColor\">SC<\/text>\r\n          <\/svg>\r\n        <\/div>\r\n\r\n      <\/div>\r\n\r\n    <\/div>\r\n  <\/div>\r\n\r\n<\/section>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-955e60d e-flex e-con-boxed e-con e-parent\" data-id=\"955e60d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-0c12cfa e-con-full e-flex e-con e-child\" data-id=\"0c12cfa\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-38076a8 e-con-full e-flex e-con e-child\" data-id=\"38076a8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f6dec34 elementor-widget elementor-widget-html\" data-id=\"f6dec34\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- 03 \u00b7 SOBRE -->\n<p class=\"scm-eyebrow\">\n  <svg class=\"scm-eyebrow__pulse\" viewBox=\"0 0 48 12\" aria-hidden=\"true\">\n    <path d=\"M0 10 L8 8 L16 9 L24 5 L32 6 L40 2 L48 1\"\/>\n  <\/svg>\n  Voc\u00ea se identifica?<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0d07514 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-heading\" data-id=\"0d07514\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Contabilidade para m\u00e9dicos em Maring\u00e1: voc\u00ea reconhece alguma<span class=\"azul\"> dessas situa\u00e7\u00f5es?<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-99615b0 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-heading\" data-id=\"99615b0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">A maioria dos m\u00e9dicos enfrenta os mesmos problemas fiscais e muitos nem sabem que est\u00e3o pagando mais imposto do que deveriam.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-bbd5a3a e-con-full e-flex e-con e-child\" data-id=\"bbd5a3a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ac9690e elementor-widget__width-inherit elementor-widget elementor-widget-html\" data-id=\"ac9690e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- SC MARTINS \u2014 DORES DO M\u00c9DICO -->\r\n\r\n<div class=\"scm-esp-dores__grid\">\r\n\r\n  <div class=\"scm-esp-dores__card\">\r\n    <h3 class=\"scm-esp-dores__title\">Pagando imposto demais sem saber<\/h3>\r\n    <p class=\"scm-esp-dores__text\">Seu regime tribut\u00e1rio pode n\u00e3o ser o mais vantajoso. M\u00e9dicos frequentemente pagam 20-30% a mais do que precisariam, especialmente em plant\u00f5es recebidos como PF.<\/p>\r\n  <\/div>\r\n\r\n  <div class=\"scm-esp-dores__card\">\r\n    <h3 class=\"scm-esp-dores__title\">Sem tempo para a burocracia fiscal<\/h3>\r\n    <p class=\"scm-esp-dores__text\">Entre plant\u00f5es, consultas e cirurgias, n\u00e3o sobra tempo para cuidar de obriga\u00e7\u00f5es fiscais, declara\u00e7\u00f5es e vencimentos. Cada atraso pode virar multa.<\/p>\r\n  <\/div>\r\n\r\n  <div class=\"scm-esp-dores__card\">\r\n    <h3 class=\"scm-esp-dores__title\">Contador que n\u00e3o entende medicina<\/h3>\r\n    <p class=\"scm-esp-dores__text\">Profissionais da sa\u00fade t\u00eam especificidades fiscais \u00fanicas. Um generalista raramente identifica todas as oportunidades de economia.<\/p>\r\n  <\/div>\r\n\r\n  <div class=\"scm-esp-dores__card\">\r\n    <h3 class=\"scm-esp-dores__title\">D\u00favidas sobre PJ x CLT x plant\u00f5es<\/h3>\r\n    <p class=\"scm-esp-dores__text\">Cada modalidade tem um impacto tribut\u00e1rio diferente. Sem orienta\u00e7\u00e3o especializada, a combina\u00e7\u00e3o errada custa caro.<\/p>\r\n  <\/div>\r\n\r\n  <div class=\"scm-esp-dores__card\">\r\n    <h3 class=\"scm-esp-dores__title\">Pr\u00f3-labore mal definido<\/h3>\r\n    <p class=\"scm-esp-dores__text\">Sem estrat\u00e9gia de pr\u00f3-labore e distribui\u00e7\u00e3o de lucros, voc\u00ea pode estar pagando INSS e IR desnecessariamente todo m\u00eas.<\/p>\r\n  <\/div>\r\n\r\n  <div class=\"scm-esp-dores__card\">\r\n    <h3 class=\"scm-esp-dores__title\">Risco de autua\u00e7\u00e3o fiscal<\/h3>\r\n    <p class=\"scm-esp-dores__text\">Plant\u00f5es declarados incorretamente, PJ m\u00e9dica mal estruturada ou carn\u00ea-le\u00e3o em atraso s\u00e3o as principais causas de problemas com a Receita.<\/p>\r\n  <\/div>\r\n\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3fa7b09 elementor-absolute elementor-widget elementor-widget-html\" data-id=\"3fa7b09\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;}\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"scm-watermark\" aria-hidden=\"true\">SC<\/div>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b5a8c8a e-con-full e-flex e-con e-child\" data-id=\"b5a8c8a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e8e5b0d elementor-widget elementor-widget-html\" data-id=\"e8e5b0d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"scm-bridge\">\r\n  <p class=\"scm-bridge__text\">Se voc\u00ea se identificou com algum desses pontos, <span>pode estar na hora de mudar.<\/span><\/p>\r\n  <a href=\"https:\/\/wa.me\/5544965910033\" target=\"_blank\" rel=\"noopener\" class=\"scm-btn scm-btn--outline\">\r\n    Falar com a SC Martins\r\n    <img decoding=\"async\" src=\"https:\/\/scmartinscontabilidade.com.br\/wp-content\/uploads\/2026\/04\/next.svg\" alt=\"\" width=\"14\" height=\"14\">\r\n  <\/a>\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-91299ad e-flex e-con-boxed e-con e-parent\" data-id=\"91299ad\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-fa73f8a e-con-full e-flex e-con e-child\" data-id=\"fa73f8a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dfff48f elementor-widget__width-inherit elementor-widget elementor-widget-html\" data-id=\"dfff48f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- SC MARTINS \u2014 SIMULA\u00c7\u00c3O PF vs PJ (M\u00c9DICOS) -->\r\n\r\n<div class=\"scm-esp-sim\">\r\n\r\n  <!-- BOX COMPARATIVO -->\r\n  <div class=\"scm-esp-sim__box\">\r\n    <p class=\"scm-esp-sim__label\">Exemplo: m\u00e9dico faturando R$ 25.000\/m\u00eas<\/p>\r\n\r\n    <div class=\"scm-esp-sim__grid\">\r\n      <div class=\"scm-esp-sim__item\">\r\n        <span class=\"scm-esp-sim__name\">PF (Carn\u00ea-le\u00e3o)<\/span>\r\n        <span class=\"scm-esp-sim__val scm-esp-sim__val--mute\">~R$ 6.750<\/span>\r\n        <span class=\"scm-esp-sim__note\">IR (~27%) + INSS<\/span>\r\n        <span class=\"scm-esp-sim__note\">R$ 81.000\/ano<\/span>\r\n      <\/div>\r\n      <div class=\"scm-esp-sim__item\">\r\n        <span class=\"scm-esp-sim__name\">PJ Simples<\/span>\r\n        <span class=\"scm-esp-sim__val\">~R$ 1.650<\/span>\r\n        <span class=\"scm-esp-sim__note\">Anexo V (~6,6%)<\/span>\r\n        <span class=\"scm-esp-sim__note\">R$ 19.800\/ano<\/span>\r\n        <span class=\"scm-esp-sim__tag\">Bom para in\u00edcio<\/span>\r\n      <\/div>\r\n      <div class=\"scm-esp-sim__item\">\r\n        <span class=\"scm-esp-sim__name\">PJ Presumido<\/span>\r\n        <span class=\"scm-esp-sim__val scm-esp-sim__val--accent\">~R$ 1.125<\/span>\r\n        <span class=\"scm-esp-sim__note\">Com plan. tribut\u00e1rio<\/span>\r\n        <span class=\"scm-esp-sim__note\">R$ 13.500\/ano<\/span>\r\n        <span class=\"scm-esp-sim__tag scm-esp-sim__tag--accent\">Melhor p\/ maioria<\/span>\r\n      <\/div>\r\n      <div class=\"scm-esp-sim__item\">\r\n        <span class=\"scm-esp-sim__name\">PJ Lucro Real<\/span>\r\n        <span class=\"scm-esp-sim__val scm-esp-sim__val--mute\">Vari\u00e1vel<\/span>\r\n        <span class=\"scm-esp-sim__note\">Casos espec\u00edficos<\/span>\r\n        <span class=\"scm-esp-sim__note\">Raro para m\u00e9dicos<\/span>\r\n      <\/div>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <!-- STAT ECONOMIA -->\r\n  <div class=\"scm-esp-sim__stat\">\r\n    <span class=\"scm-esp-sim__stat-val\">R$ 67.500<\/span>\r\n    <span class=\"scm-esp-sim__stat-text\">de economia potencial por ano trocando o carn\u00ea-le\u00e3o por uma PJ bem estruturada.<\/span>\r\n  <\/div>\r\n\r\n  <p class=\"scm-esp-sim__disclaimer\">Valores ilustrativos. O impacto real varia por atividade, CNAE e dedu\u00e7\u00f5es. A SC Martins faz a simula\u00e7\u00e3o personalizada gratuitamente.<\/p>\r\n\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d59dbc1 e-con-full e-flex e-con e-child\" data-id=\"d59dbc1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7efae70 elementor-widget elementor-widget-html\" data-id=\"7efae70\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- 03 \u00b7 SOBRE -->\n<p class=\"scm-eyebrow\">\n  <svg class=\"scm-eyebrow__pulse\" viewBox=\"0 0 48 12\" aria-hidden=\"true\">\n    <path d=\"M0 10 L8 8 L16 9 L24 5 L32 6 L40 2 L48 1\"\/>\n  <\/svg>\n  Simula\u00e7\u00e3o tribut\u00e1ria\n<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b74d11 elementor-widget-mobile__width-inherit elementor-widget elementor-widget-heading\" data-id=\"1b74d11\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Quanto voc\u00ea vai pagar de imposto<span class=\"azul\"> como PF vs PJ?<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2420c36 elementor-widget-mobile__width-inherit elementor-widget elementor-widget-heading\" data-id=\"2420c36\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Essa \u00e9 a pergunta mais importante para m\u00e9dicos. A diferen\u00e7a pode chegar a dezenas de milhares de reais por ano.\n\n<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a34b191 e-flex e-con-boxed e-con e-parent\" data-id=\"a34b191\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-450dee2 e-con-full e-flex e-con e-child\" data-id=\"450dee2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3090a11 elementor-widget elementor-widget-html\" data-id=\"3090a11\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- SC MARTINS \u2014 MODELOS DE ATUA\u00c7\u00c3O M\u00c9DICA -->\r\n\r\n<div class=\"scm-modelos__grid\">\r\n\r\n  <div class=\"scm-modelos__card\">\r\n    <span class=\"scm-modelos__card-num\">01<\/span>\r\n    <div class=\"scm-modelos__card-head\">\r\n      <h3 class=\"scm-modelos__card-name\">Plantonista \/ PF<\/h3>\r\n      <span class=\"scm-modelos__card-badge\">IR at\u00e9 27,5%<\/span>\r\n    <\/div>\r\n    <p class=\"scm-modelos__card-desc\">Recebe por plant\u00f5es diretamente como pessoa f\u00edsica. Sujeito ao carn\u00ea-le\u00e3o com al\u00edquota progressiva.<\/p>\r\n    <ul class=\"scm-modelos__card-list\">\r\n      <li>INSS como aut\u00f4nomo sobre cada recebimento<\/li>\r\n      <li>Estruturar via PJ pode reduzir drasticamente o imposto<\/li>\r\n      <li>A SC Martins orienta a transi\u00e7\u00e3o correta<\/li>\r\n    <\/ul>\r\n    <span class=\"scm-modelos__card-insight\">Maior potencial de economia ao migrar para PJ<\/span>\r\n  <\/div>\r\n\r\n  <div class=\"scm-modelos__card\">\r\n    <span class=\"scm-modelos__card-num\">02<\/span>\r\n    <div class=\"scm-modelos__card-head\">\r\n      <h3 class=\"scm-modelos__card-name\">PJ M\u00e9dica<\/h3>\r\n      <span class=\"scm-modelos__card-badge scm-modelos__card-badge--accent\">Carga 6-15%<\/span>\r\n    <\/div>\r\n    <p class=\"scm-modelos__card-desc\">Atua com CNPJ pr\u00f3prio em consult\u00f3rio individual ou cl\u00ednica. Modelo mais comum e vantajoso.<\/p>\r\n    <ul class=\"scm-modelos__card-list\">\r\n      <li>Simples Nacional ou Lucro Presumido<\/li>\r\n      <li>Estrat\u00e9gia de pr\u00f3-labore + distribui\u00e7\u00e3o de lucros<\/li>\r\n      <li>Conformidade com CFM e CRM<\/li>\r\n    <\/ul>\r\n    <span class=\"scm-modelos__card-insight\">Melhor rela\u00e7\u00e3o custo-benef\u00edcio fiscal para a maioria<\/span>\r\n  <\/div>\r\n\r\n  <div class=\"scm-modelos__card\">\r\n    <span class=\"scm-modelos__card-num\">03<\/span>\r\n    <div class=\"scm-modelos__card-head\">\r\n      <h3 class=\"scm-modelos__card-name\">Sociedade m\u00e9dica<\/h3>\r\n      <span class=\"scm-modelos__card-badge\">2+ s\u00f3cios<\/span>\r\n    <\/div>\r\n    <p class=\"scm-modelos__card-desc\">Dois ou mais m\u00e9dicos atuam juntos numa cl\u00ednica ou SAME. Divis\u00e3o otimizada de carga tribut\u00e1ria.<\/p>\r\n    <ul class=\"scm-modelos__card-list\">\r\n      <li>Estrutura\u00e7\u00e3o societ\u00e1ria e divis\u00e3o de cotas<\/li>\r\n      <li>Pr\u00f3-labore e distribui\u00e7\u00e3o de lucros por s\u00f3cio<\/li>\r\n      <li>Redu\u00e7\u00e3o da carga total de todos os s\u00f3cios<\/li>\r\n    <\/ul>\r\n    <span class=\"scm-modelos__card-insight\">Cada s\u00f3cio paga menos do que pagaria individualmente<\/span>\r\n  <\/div>\r\n\r\n  <div class=\"scm-modelos__card\">\r\n    <span class=\"scm-modelos__card-num\">04<\/span>\r\n    <div class=\"scm-modelos__card-head\">\r\n      <h3 class=\"scm-modelos__card-name\">CLT + PJ simult\u00e2neos<\/h3>\r\n      <span class=\"scm-modelos__card-badge\">100% legal<\/span>\r\n    <\/div>\r\n    <p class=\"scm-modelos__card-desc\">V\u00ednculo CLT em hospital e PJ para consult\u00f3rio ou plant\u00f5es extras. Estrutura comum e totalmente legal.<\/p>\r\n    <ul class=\"scm-modelos__card-list\">\r\n      <li>CLT mantida com todos os benef\u00edcios<\/li>\r\n      <li>Receitas extras faturadas pela PJ com carga menor<\/li>\r\n      <li>Pr\u00f3-labore m\u00ednimo na PJ para otimizar INSS<\/li>\r\n    <\/ul>\r\n    <span class=\"scm-modelos__card-insight\">Combine estabilidade CLT com efici\u00eancia tribut\u00e1ria PJ<\/span>\r\n  <\/div>\r\n\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-eb1e3df e-con-full e-flex e-con e-child\" data-id=\"eb1e3df\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1a3e81b elementor-widget elementor-widget-html\" data-id=\"1a3e81b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<p class=\"scm-eyebrow scm-eyebrow--light\">\r\n  <svg class=\"scm-eyebrow__pulse\" viewBox=\"0 0 48 12\" aria-hidden=\"true\">\r\n    <path d=\"M0 10 L8 8 L16 9 L24 5 L32 6 L40 2 L48 1\"\/>\r\n  <\/svg>\r\n  Modelos de atua\u00e7\u00e3o\r\n<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-47d16da elementor-widget elementor-widget-heading\" data-id=\"47d16da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Plantonista, consult\u00f3rio, cl\u00ednica ou s\u00f3cio  <span class=\"azul-claro\">qual \u00e9 o seu perfil?<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-444047e elementor-widget elementor-widget-text-editor\" data-id=\"444047e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"tc-comp__header\"><p class=\"stx\">A realidade fiscal do m\u00e9dico varia conforme onde e como ele atua. A SC Martins tem experi\u00eancia em todos os modelos.<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ed38cd9 e-flex e-con-boxed e-con e-parent\" data-id=\"ed38cd9\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-ca46862 e-con-full e-flex e-con e-child\" data-id=\"ca46862\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-d5e20fd e-con-full e-flex e-con e-child\" data-id=\"d5e20fd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c926347 elementor-widget elementor-widget-html\" data-id=\"c926347\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- 03 \u00b7 SOBRE -->\n<p class=\"scm-eyebrow\">\n  <svg class=\"scm-eyebrow__pulse\" viewBox=\"0 0 48 12\" aria-hidden=\"true\">\n    <path d=\"M0 10 L8 8 L16 9 L24 5 L32 6 L40 2 L48 1\"\/>\n  <\/svg>\n  Jornada fiscal<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-01c206d elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-heading\" data-id=\"01c206d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">A contabilidade certa para<span class=\"azul\"> cada momento da sua carreira.<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bdaff2e elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-heading\" data-id=\"bdaff2e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">As necessidades fiscais de um m\u00e9dico mudam conforme a carreira avan\u00e7a. A SC Martins acompanha voc\u00ea em cada etapa.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8bd6b75 e-con-full e-flex e-con e-child\" data-id=\"8bd6b75\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d6be13b elementor-widget__width-inherit elementor-widget elementor-widget-html\" data-id=\"d6be13b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- SC MARTINS \u2014 JORNADA FISCAL DO M\u00c9DICO -->\r\n\r\n<div class=\"scm-jornada__grid\">\r\n\r\n  <div class=\"scm-jornada__card\">\r\n    <span class=\"scm-jornada__num\">01<\/span>\r\n    <span class=\"scm-jornada__fase\">Fase 1<\/span>\r\n    <h3 class=\"scm-jornada__title\">Resid\u00eancia e in\u00edcio<\/h3>\r\n    <p class=\"scm-jornada__text\">Primeiros plant\u00f5es como PF. Define se abre empresa e quando \u00e9 o momento certo para a transi\u00e7\u00e3o para PJ.<\/p>\r\n  <\/div>\r\n\r\n  <div class=\"scm-jornada__card\">\r\n    <span class=\"scm-jornada__num\">02<\/span>\r\n    <span class=\"scm-jornada__fase\">Fase 2<\/span>\r\n    <h3 class=\"scm-jornada__title\">PJ M\u00e9dica<\/h3>\r\n    <p class=\"scm-jornada__text\">Abertura do CNPJ, registro no CRM, regime tribut\u00e1rio ideal e estrat\u00e9gia de pr\u00f3-labore. A SC Martins cuida de tudo.<\/p>\r\n  <\/div>\r\n\r\n  <div class=\"scm-jornada__card\">\r\n    <span class=\"scm-jornada__num\">03<\/span>\r\n    <span class=\"scm-jornada__fase\">Fase 3<\/span>\r\n    <h3 class=\"scm-jornada__title\">Cl\u00ednica com s\u00f3cios<\/h3>\r\n    <p class=\"scm-jornada__text\">Estrutura\u00e7\u00e3o societ\u00e1ria, divis\u00e3o de pr\u00f3-labore e lucros entre s\u00f3cios, maximizando o resultado l\u00edquido de cada m\u00e9dico.<\/p>\r\n  <\/div>\r\n\r\n  <div class=\"scm-jornada__card\">\r\n    <span class=\"scm-jornada__num\">04<\/span>\r\n    <span class=\"scm-jornada__fase\">Fase 4<\/span>\r\n    <h3 class=\"scm-jornada__title\">Grupo m\u00e9dico \/ holding<\/h3>\r\n    <p class=\"scm-jornada__text\">Planejamento patrimonial, holding familiar, m\u00faltiplas PJs e gest\u00e3o financeira avan\u00e7ada para preservar e expandir o patrim\u00f4nio.<\/p>\r\n  <\/div>\r\n\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-57033be elementor-absolute elementor-widget elementor-widget-html\" data-id=\"57033be\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;}\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"scm-watermark\" aria-hidden=\"true\">SC<\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3c205b2 e-flex e-con-boxed e-con e-parent\" data-id=\"3c205b2\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-05e69fc e-con-full e-flex e-con e-child\" data-id=\"05e69fc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1c87d71 elementor-widget elementor-widget-html\" data-id=\"1c87d71\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- SC MARTINS \u2014 COMO A SC MARTINS RESOLVE (M\u00c9DICOS) -->\r\n\r\n<div class=\"scm-esp-steps\" id=\"scmEspSteps\">\r\n\r\n  <div class=\"scm-esp-steps__rail\" aria-hidden=\"true\">\r\n    <div class=\"scm-esp-steps__rail-bg\"><\/div>\r\n    <div class=\"scm-esp-steps__rail-fill\" id=\"scmEspStepsFill\"><\/div>\r\n  <\/div>\r\n\r\n  <div class=\"scm-esp-steps__item\" data-esp-step=\"1\">\r\n    <div class=\"scm-esp-steps__dot\"><\/div>\r\n    <div class=\"scm-esp-steps__content\">\r\n      <span class=\"scm-esp-steps__label\">01<\/span>\r\n      <h3 class=\"scm-esp-steps__title\">An\u00e1lise do regime tribut\u00e1rio ideal<\/h3>\r\n      <p class=\"scm-esp-steps__body\">Avaliamos Simples Nacional, Lucro Presumido e Lucro Real para identificar qual gera mais economia para o seu perfil e faturamento. Para m\u00e9dicos, o Lucro Presumido pode ser mais vantajoso em faturamentos maiores.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <div class=\"scm-esp-steps__item\" data-esp-step=\"2\">\r\n    <div class=\"scm-esp-steps__dot\"><\/div>\r\n    <div class=\"scm-esp-steps__content\">\r\n      <span class=\"scm-esp-steps__label\">02<\/span>\r\n      <h3 class=\"scm-esp-steps__title\">Planejamento tribut\u00e1rio personalizado<\/h3>\r\n      <p class=\"scm-esp-steps__body\">Plano sob medida considerando plant\u00f5es, consultas, cirurgias, conv\u00eanios, sociedades e todas as fontes de renda. J\u00e1 adaptamos o planejamento dos nossos clientes para a Reforma Tribut\u00e1ria.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <div class=\"scm-esp-steps__item\" data-esp-step=\"3\">\r\n    <div class=\"scm-esp-steps__dot\"><\/div>\r\n    <div class=\"scm-esp-steps__content\">\r\n      <span class=\"scm-esp-steps__label\">03<\/span>\r\n      <h3 class=\"scm-esp-steps__title\">Estrutura\u00e7\u00e3o de pr\u00f3-labore e lucros<\/h3>\r\n      <p class=\"scm-esp-steps__body\">Definimos a melhor estrat\u00e9gia de retirada para reduzir legalmente a incid\u00eancia de INSS e Imposto de Renda. Economia de centenas de reais todo m\u00eas, dentro da lei e com total conformidade com o CFM.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <div class=\"scm-esp-steps__item\" data-esp-step=\"4\">\r\n    <div class=\"scm-esp-steps__dot\"><\/div>\r\n    <div class=\"scm-esp-steps__content\">\r\n      <span class=\"scm-esp-steps__label\">04<\/span>\r\n      <h3 class=\"scm-esp-steps__title\">Abertura e gest\u00e3o da PJ M\u00e9dica<\/h3>\r\n      <p class=\"scm-esp-steps__body\">Todo o processo de abertura incluindo CNPJ, Junta Comercial, Inscri\u00e7\u00e3o Municipal e registro no CRM quando necess\u00e1rio. Processo com orienta\u00e7\u00e3o completa.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <div class=\"scm-esp-steps__item\" data-esp-step=\"5\">\r\n    <div class=\"scm-esp-steps__dot\"><\/div>\r\n    <div class=\"scm-esp-steps__content\">\r\n      <span class=\"scm-esp-steps__label\">05<\/span>\r\n      <h3 class=\"scm-esp-steps__title\">Tributa\u00e7\u00e3o correta de plant\u00f5es e conv\u00eanios<\/h3>\r\n      <p class=\"scm-esp-steps__body\">Cada recebimento registrado e tributado corretamente. Plant\u00f5es, planos de sa\u00fade, SUS e operadoras. Sem carn\u00ea-le\u00e3o em atraso, sem inconsist\u00eancias com a Receita Federal.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <div class=\"scm-esp-steps__item\" data-esp-step=\"6\">\r\n    <div class=\"scm-esp-steps__dot\"><\/div>\r\n    <div class=\"scm-esp-steps__content\">\r\n      <span class=\"scm-esp-steps__label\">06<\/span>\r\n      <h3 class=\"scm-esp-steps__title\">Atendimento humano e \u00e1gil<\/h3>\r\n      <p class=\"scm-esp-steps__body\">WhatsApp, telefone, e-mail, videoconfer\u00eancia ou presencialmente em Maring\u00e1. Sem tickets, sem rob\u00f4s. Resposta no mesmo dia. Linguagem clara, sem jarg\u00e3o cont\u00e1bil.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-dea4c87 e-con-full e-flex e-con e-child\" data-id=\"dea4c87\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a1f50db elementor-widget elementor-widget-html\" data-id=\"a1f50db\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- 03 \u00b7 SOBRE -->\n<p class=\"scm-eyebrow\">\n  <svg class=\"scm-eyebrow__pulse\" viewBox=\"0 0 48 12\" aria-hidden=\"true\">\n    <path d=\"M0 10 L8 8 L16 9 L24 5 L32 6 L40 2 L48 1\"\/>\n  <\/svg>\n  Como a SC Martins resolve\n<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b042a21 elementor-widget elementor-widget-heading\" data-id=\"b042a21\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">A contabilidade certa <span class=\"azul\">para quem salva vidas.<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c2cf3b9 elementor-widget elementor-widget-text-editor\" data-id=\"c2cf3b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"tc-steps__header\"><p class=\"stx\">Nossa equipe cuida de todo o processo. Voc\u00ea n\u00e3o precisa entrar em contato com o contador anterior.<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c667f66 elementor-widget elementor-widget-html\" data-id=\"c667f66\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<a href=\"https:\/\/wa.me\/5544965910033\" target=\"_blank\" rel=\"noopener\" class=\"scm-btn\">\r\n  Falar no WhatsApp\r\n  <img decoding=\"async\" src=\"https:\/\/scmartinscontabilidade.com.br\/wp-content\/uploads\/2026\/04\/next.svg\"\r\n       alt=\"\" width=\"16\" height=\"16\"\r\n       style=\"filter: brightness(0) invert(1);\">\r\n<\/a>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a6f8885 elementor-absolute elementor-widget elementor-widget-html\" data-id=\"a6f8885\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;}\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"scm-watermark\" aria-hidden=\"true\">SC<\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d1d9100 e-con-full e-flex e-con e-parent\" data-id=\"d1d9100\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9c45827 elementor-widget elementor-widget-html\" data-id=\"9c45827\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- SC MARTINS \u2014 BREAK (M\u00c9DICOS) -->\r\n\r\n<section class=\"scm-esp-break\">\r\n  <div class=\"scm-esp-break__bg\"><\/div>\r\n  <div class=\"scm-esp-break__overlay\"><\/div>\r\n  <div class=\"scm-esp-break__content\">\r\n    <p class=\"scm-esp-break__stat\">27% \u2192 6%<\/p>\r\n    <p class=\"scm-esp-break__label\">redu\u00e7\u00e3o real de imposto ao sair do carn\u00ea-le\u00e3o para PJ<\/p>\r\n    <p class=\"scm-esp-break__note\">Simula\u00e7\u00e3o gratuita com os seus dados reais. Sem compromisso.<\/p>\r\n  <\/div>\r\n<\/section>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4bf23f9 e-flex e-con-boxed e-con e-parent\" data-id=\"4bf23f9\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-ee09279 e-con-full e-flex e-con e-child\" data-id=\"ee09279\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-0eccb6e e-con-full e-flex e-con e-child\" data-id=\"0eccb6e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-82de7d3 elementor-widget elementor-widget-html\" data-id=\"82de7d3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- 03 \u00b7 SOBRE -->\n<p class=\"scm-eyebrow\">\n  <svg class=\"scm-eyebrow__pulse\" viewBox=\"0 0 48 12\" aria-hidden=\"true\">\n    <path d=\"M0 10 L8 8 L16 9 L24 5 L32 6 L40 2 L48 1\"\/>\n  <\/svg>\n  Especificidades fiscais\n<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-46c3986 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-heading\" data-id=\"46c3986\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">O que todo m\u00e9dico precisa saber<span class=\"azul\"> sobre impostos.<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ba1e462 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-heading\" data-id=\"ba1e462\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">A medicina tem particularidades fiscais \u00fanicas que a maioria dos contadores generalistas n\u00e3o domina.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c6c2eca e-con-full e-flex e-con e-child\" data-id=\"c6c2eca\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-aeb8cbb elementor-widget__width-inherit elementor-widget elementor-widget-html\" data-id=\"aeb8cbb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- SC MARTINS \u2014 ESPECIFICIDADES FISCAIS DA MEDICINA -->\r\n\r\n<div class=\"scm-fiscal\">\r\n\r\n  <div class=\"scm-fiscal__item\">\r\n    <span class=\"scm-fiscal__num\">01<\/span>\r\n    <div class=\"scm-fiscal__body\">\r\n      <h3 class=\"scm-fiscal__title\">Tributa\u00e7\u00e3o de plant\u00f5es como PF<\/h3>\r\n      <p class=\"scm-fiscal__text\">Carn\u00ea-le\u00e3o (IR at\u00e9 27,5%) + INSS aut\u00f4nomo. Estruturar via PJ pode reduzir a carga para 6-15% dependendo do regime escolhido.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <div class=\"scm-fiscal__item\">\r\n    <span class=\"scm-fiscal__num\">02<\/span>\r\n    <div class=\"scm-fiscal__body\">\r\n      <h3 class=\"scm-fiscal__title\">Simples Nacional vs Lucro Presumido<\/h3>\r\n      <p class=\"scm-fiscal__text\">M\u00e9dicos com faturamento alto muitas vezes se beneficiam do Lucro Presumido com pr\u00f3-labore reduzido e distribui\u00e7\u00e3o de lucros isenta de IR.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <div class=\"scm-fiscal__item\">\r\n    <span class=\"scm-fiscal__num\">03<\/span>\r\n    <div class=\"scm-fiscal__body\">\r\n      <h3 class=\"scm-fiscal__title\">Tributa\u00e7\u00e3o de conv\u00eanios m\u00e9dicos<\/h3>\r\n      <p class=\"scm-fiscal__text\">Repasses de planos de sa\u00fade, SUS e operadoras t\u00eam tratamentos tribut\u00e1rios espec\u00edficos que variam conforme o regime da PJ m\u00e9dica.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <div class=\"scm-fiscal__item\">\r\n    <span class=\"scm-fiscal__num\">04<\/span>\r\n    <div class=\"scm-fiscal__body\">\r\n      <h3 class=\"scm-fiscal__title\">CLT + PJ: como estruturar<\/h3>\r\n      <p class=\"scm-fiscal__text\">Estrutura comum e totalmente legal, mas precisa ser organizada corretamente para evitar problemas com INSS e Receita Federal.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <div class=\"scm-fiscal__item\">\r\n    <span class=\"scm-fiscal__num\">05<\/span>\r\n    <div class=\"scm-fiscal__body\">\r\n      <h3 class=\"scm-fiscal__title\">Reforma Tribut\u00e1ria e medicina<\/h3>\r\n      <p class=\"scm-fiscal__text\">Impacto direto na tributa\u00e7\u00e3o de servi\u00e7os m\u00e9dicos com a substitui\u00e7\u00e3o do ISS pelo IBS e mudan\u00e7as no regime de cr\u00e9ditos.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <div class=\"scm-fiscal__item\">\r\n    <span class=\"scm-fiscal__num\">06<\/span>\r\n    <div class=\"scm-fiscal__body\">\r\n      <h3 class=\"scm-fiscal__title\">Holding m\u00e9dica e planejamento patrimonial<\/h3>\r\n      <p class=\"scm-fiscal__text\">Para m\u00e9dicos com patrim\u00f4nio em crescimento: holding familiar, m\u00faltiplas PJs e planejamento sucess\u00f3rio alinhado ao CFM.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-178802d elementor-absolute elementor-widget elementor-widget-html\" data-id=\"178802d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;}\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"scm-watermark\" aria-hidden=\"true\">SC<\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1616344 e-flex e-con-boxed e-con e-parent\" data-id=\"1616344\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-c7ac63e e-con-full e-flex e-con e-child\" data-id=\"c7ac63e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-8c7b785 e-con-full e-flex e-con e-child\" data-id=\"8c7b785\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d219541 elementor-widget elementor-widget-html\" data-id=\"d219541\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- 03 \u00b7 SOBRE -->\n<p class=\"scm-eyebrow\">\n  <svg class=\"scm-eyebrow__pulse\" viewBox=\"0 0 48 12\" aria-hidden=\"true\">\n    <path d=\"M0 10 L8 8 L16 9 L24 5 L32 6 L40 2 L48 1\"\/>\n  <\/svg>\n  Por que a SC Martins<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ed20acc elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-heading\" data-id=\"ed20acc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Por que m\u00e9dicos escolhem<span class=\"azul\"> a SC Martins?<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-521f626 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-heading\" data-id=\"521f626\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Atendimento especializado, redu\u00e7\u00e3o real de impostos e conformidade com o CFM. Esses s\u00e3o os motivos que fazem m\u00e9dicos confiarem na SC Martins.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-55ad61d e-con-full e-flex e-con e-child\" data-id=\"55ad61d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-75a7f92 elementor-widget__width-inherit elementor-widget elementor-widget-html\" data-id=\"75a7f92\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- SC MARTINS \u2014 POR QUE M\u00c9DICOS ESCOLHEM A SC MARTINS -->\r\n\r\n<div class=\"scm-esp-diff__grid\">\r\n\r\n  <div class=\"scm-esp-diff__card\">\r\n    <img decoding=\"async\" src=\"https:\/\/scmartinscontabilidade.com.br\/wp-content\/uploads\/2026\/04\/stethoscope.svg\" alt=\"\" class=\"scm-esp-diff__icon\" loading=\"lazy\">\r\n    <h3 class=\"scm-esp-diff__title\">Especialistas no setor de sa\u00fade<\/h3>\r\n    <p class=\"scm-esp-diff__text\">Plant\u00f5es, PJ m\u00e9dica, conv\u00eanios, sociedades, CFM\/CRM. Dominamos cada particularidade.<\/p>\r\n  <\/div>\r\n\r\n  <div class=\"scm-esp-diff__card\">\r\n    <img decoding=\"async\" src=\"https:\/\/scmartinscontabilidade.com.br\/wp-content\/uploads\/2026\/04\/consulting.svg\" alt=\"\" class=\"scm-esp-diff__icon\" loading=\"lazy\">\r\n    <h3 class=\"scm-esp-diff__title\">Redu\u00e7\u00e3o real de impostos<\/h3>\r\n    <p class=\"scm-esp-diff__text\">Oportunidades legais de economia que contadores generalistas raramente enxergam para profissionais de sa\u00fade.<\/p>\r\n  <\/div>\r\n\r\n  <div class=\"scm-esp-diff__card\">\r\n    <img decoding=\"async\" src=\"https:\/\/scmartinscontabilidade.com.br\/wp-content\/uploads\/2026\/04\/transfer-data.svg\" alt=\"\" class=\"scm-esp-diff__icon\" loading=\"lazy\">\r\n    <h3 class=\"scm-esp-diff__title\">Migra\u00e7\u00e3o sem burocracia<\/h3>\r\n    <p class=\"scm-esp-diff__text\">Cuidamos de toda a transi\u00e7\u00e3o sem que voc\u00ea precise se envolver. Nossa equipe resolve com seu contador atual.<\/p>\r\n  <\/div>\r\n\r\n  <div class=\"scm-esp-diff__card\">\r\n    <img decoding=\"async\" src=\"https:\/\/scmartinscontabilidade.com.br\/wp-content\/uploads\/2026\/04\/customer-support.svg\" alt=\"\" class=\"scm-esp-diff__icon\" loading=\"lazy\">\r\n    <h3 class=\"scm-esp-diff__title\">Atendimento direto e r\u00e1pido<\/h3>\r\n    <p class=\"scm-esp-diff__text\">WhatsApp, telefone, e-mail, v\u00eddeo ou presencial em Maring\u00e1. Sem espera, sem tickets. Resposta no mesmo dia.<\/p>\r\n  <\/div>\r\n\r\n  <div class=\"scm-esp-diff__card\">\r\n    <img decoding=\"async\" src=\"https:\/\/scmartinscontabilidade.com.br\/wp-content\/uploads\/2026\/04\/file-directory.svg\" alt=\"\" class=\"scm-esp-diff__icon\" loading=\"lazy\">\r\n    <h3 class=\"scm-esp-diff__title\">Sem contrato de fidelidade<\/h3>\r\n    <p class=\"scm-esp-diff__text\">Fique porque quer, n\u00e3o porque \u00e9 obrigado. Nosso compromisso \u00e9 entregar resultado todo m\u00eas.<\/p>\r\n  <\/div>\r\n\r\n  <div class=\"scm-esp-diff__card\">\r\n    <img decoding=\"async\" src=\"https:\/\/scmartinscontabilidade.com.br\/wp-content\/uploads\/2026\/04\/rating-stars.svg\" alt=\"\" class=\"scm-esp-diff__icon\" loading=\"lazy\">\r\n    <h3 class=\"scm-esp-diff__title\">+15 anos de experi\u00eancia<\/h3>\r\n    <p class=\"scm-esp-diff__text\">Mais de uma d\u00e9cada atendendo m\u00e9dicos, cl\u00ednicas e profissionais de sa\u00fade com seguran\u00e7a e conformidade fiscal.<\/p>\r\n  <\/div>\r\n\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-69fc435 elementor-absolute elementor-widget elementor-widget-html\" data-id=\"69fc435\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;}\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"scm-watermark\" aria-hidden=\"true\">SC<\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a48186d e-con-full e-flex e-con e-parent\" data-id=\"a48186d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-47a5453 elementor-widget elementor-widget-html\" data-id=\"47a5453\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- SC MARTINS \u2014 MARQUEE (ESPECIALIDADES) -->\r\n\r\n<div class=\"scm-marquee\">\r\n  <div class=\"scm-marquee__track\">\r\n    <span>Planejamento tribut\u00e1rio<\/span>\r\n    <span>PJ especializada<\/span>\r\n    <span>Redu\u00e7\u00e3o de impostos<\/span>\r\n    <span>Sem fidelidade<\/span>\r\n    <span>Migra\u00e7\u00e3o gratuita<\/span>\r\n    <span>Atendimento humano<\/span>\r\n    <span>+15 anos de experi\u00eancia<\/span>\r\n    <span>Simples, Presumido e Real<\/span>\r\n    <span>Maring\u00e1 e todo o Brasil<\/span>\r\n    <span>Diagn\u00f3stico gratuito<\/span>\r\n    <span>Planejamento tribut\u00e1rio<\/span>\r\n    <span>PJ especializada<\/span>\r\n    <span>Redu\u00e7\u00e3o de impostos<\/span>\r\n    <span>Sem fidelidade<\/span>\r\n    <span>Migra\u00e7\u00e3o gratuita<\/span>\r\n    <span>Atendimento humano<\/span>\r\n    <span>+15 anos de experi\u00eancia<\/span>\r\n    <span>Simples, Presumido e Real<\/span>\r\n    <span>Maring\u00e1 e todo o Brasil<\/span>\r\n    <span>Diagn\u00f3stico gratuito<\/span>\r\n  <\/div>\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-13fadf7 e-flex e-con-boxed e-con e-parent\" data-id=\"13fadf7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-b06c60b e-con-full e-flex e-con e-child\" data-id=\"b06c60b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dc6b747 elementor-widget elementor-widget-html\" data-id=\"dc6b747\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- SC MARTINS \u2014 DEPOIMENTOS (ESPECIALIDADES) -->\r\n\r\n<div class=\"scm-depos__grid\">\r\n\r\n  <div class=\"scm-depos__card\">\r\n    <div class=\"scm-depos__stars\" aria-label=\"5 estrelas\">\r\n      <svg viewBox=\"0 0 80 14\"><path d=\"M7 0l2.2 4.4L14 5.2l-3.5 3.4.8 4.9L7 11.2 2.7 13.5l.8-4.9L0 5.2l4.8-.8L7 0zm16.5 0l2.2 4.4 4.8.8-3.5 3.4.8 4.9-4.3-2.3-4.3 2.3.8-4.9-3.5-3.4 4.8-.8L23.5 0zm16.5 0l2.2 4.4 4.8.8-3.5 3.4.8 4.9L40 11.2l-4.3 2.3.8-4.9-3.5-3.4 4.8-.8L40 0zm16.5 0l2.2 4.4 4.8.8-3.5 3.4.8 4.9-4.3-2.3-4.3 2.3.8-4.9-3.5-3.4 4.8-.8L56.5 0zm16.5 0l2.2 4.4 4.8.8-3.5 3.4.8 4.9L73 11.2l-4.3 2.3.8-4.9-3.5-3.4 4.8-.8L73 0z\" fill=\"currentColor\"\/><\/svg>\r\n    <\/div>\r\n    <blockquote class=\"scm-depos__text\">O servi\u00e7o prestado pela SC Martins Contabilidade \u00e9 de excel\u00eancia. N\u00e3o poderia estar mais satisfeito. A comunica\u00e7\u00e3o \u00e9 excelente, os servi\u00e7os s\u00e3o eficientes, a equipe est\u00e1 sempre dispon\u00edvel a resolver qualquer problema da melhor maneira e mais r\u00e1pida poss\u00edvel.<\/blockquote>\r\n    <span class=\"scm-depos__name\">Rog\u00e9rio Ferreira De Souza<\/span>\r\n  <\/div>\r\n\r\n  <div class=\"scm-depos__card\">\r\n    <div class=\"scm-depos__stars\" aria-label=\"5 estrelas\">\r\n      <svg viewBox=\"0 0 80 14\"><path d=\"M7 0l2.2 4.4L14 5.2l-3.5 3.4.8 4.9L7 11.2 2.7 13.5l.8-4.9L0 5.2l4.8-.8L7 0zm16.5 0l2.2 4.4 4.8.8-3.5 3.4.8 4.9-4.3-2.3-4.3 2.3.8-4.9-3.5-3.4 4.8-.8L23.5 0zm16.5 0l2.2 4.4 4.8.8-3.5 3.4.8 4.9L40 11.2l-4.3 2.3.8-4.9-3.5-3.4 4.8-.8L40 0zm16.5 0l2.2 4.4 4.8.8-3.5 3.4.8 4.9-4.3-2.3-4.3 2.3.8-4.9-3.5-3.4 4.8-.8L56.5 0zm16.5 0l2.2 4.4 4.8.8-3.5 3.4.8 4.9L73 11.2l-4.3 2.3.8-4.9-3.5-3.4 4.8-.8L73 0z\" fill=\"currentColor\"\/><\/svg>\r\n    <\/div>\r\n    <blockquote class=\"scm-depos__text\">Confio plenamente a contabilidade da minha empresa a esse escrit\u00f3rio. Sempre agiram de boa f\u00e9 comigo, esclarecendo minhas d\u00favidas e suprindo minhas necessidades.<\/blockquote>\r\n    <span class=\"scm-depos__name\">Nicholas Raphael de Almeida Beruski<\/span>\r\n  <\/div>\r\n\r\n  <div class=\"scm-depos__card\">\r\n    <div class=\"scm-depos__stars\" aria-label=\"5 estrelas\">\r\n      <svg viewBox=\"0 0 80 14\"><path d=\"M7 0l2.2 4.4L14 5.2l-3.5 3.4.8 4.9L7 11.2 2.7 13.5l.8-4.9L0 5.2l4.8-.8L7 0zm16.5 0l2.2 4.4 4.8.8-3.5 3.4.8 4.9-4.3-2.3-4.3 2.3.8-4.9-3.5-3.4 4.8-.8L23.5 0zm16.5 0l2.2 4.4 4.8.8-3.5 3.4.8 4.9L40 11.2l-4.3 2.3.8-4.9-3.5-3.4 4.8-.8L40 0zm16.5 0l2.2 4.4 4.8.8-3.5 3.4.8 4.9-4.3-2.3-4.3 2.3.8-4.9-3.5-3.4 4.8-.8L56.5 0zm16.5 0l2.2 4.4 4.8.8-3.5 3.4.8 4.9L73 11.2l-4.3 2.3.8-4.9-3.5-3.4 4.8-.8L73 0z\" fill=\"currentColor\"\/><\/svg>\r\n    <\/div>\r\n    <blockquote class=\"scm-depos__text\">Empresa nota 10, suporte muito r\u00e1pido e resolvem qualquer problema. Tiram qualquer d\u00favida com a maior paci\u00eancia, recomendo muito.<\/blockquote>\r\n    <span class=\"scm-depos__name\">Jose Luis Soriani Filho<\/span>\r\n  <\/div>\r\n\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fea125a e-con-full e-flex e-con e-child\" data-id=\"fea125a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-73d8155 elementor-widget elementor-widget-html\" data-id=\"73d8155\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- 03 \u00b7 SOBRE -->\n<p class=\"scm-eyebrow\">\n  <svg class=\"scm-eyebrow__pulse\" viewBox=\"0 0 48 12\" aria-hidden=\"true\">\n    <path d=\"M0 10 L8 8 L16 9 L24 5 L32 6 L40 2 L48 1\"\/>\n  <\/svg>\n  Quem j\u00e1 trocou\n<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6c8fa62 elementor-widget elementor-widget-heading\" data-id=\"6c8fa62\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">O que nossos clientes dizem sobre a SC Martins<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7e30f12 elementor-widget elementor-widget-text-editor\" data-id=\"7e30f12\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"scm-lede\">Avalia\u00e7\u00f5es reais coletadas do Google Meu Neg\u00f3cio. Para conhecer cases espec\u00edficos da medicina, fale conosco pelo WhatsApp.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ee3a6ba e-con-full e-flex e-con e-child\" data-id=\"ee3a6ba\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-991cd0b elementor-widget elementor-widget-html\" data-id=\"991cd0b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"scm-bridge\">\r\n  <p class=\"scm-bridge__text\">Avalia\u00e7\u00f5es reais de clientes <span>que confiam no nosso trabalho.<\/span><\/p>\r\n  <a href=\"https:\/\/g.page\/r\/CasT1oL0Q5Z5EBM\/review\" target=\"_blank\" rel=\"noopener\" class=\"scm-btn scm-btn--outline\">\r\n    Ver avalia\u00e7\u00f5es no Google\r\n    <img decoding=\"async\" src=\"https:\/\/scmartinscontabilidade.com.br\/wp-content\/uploads\/2026\/04\/next.svg\" alt=\"\" width=\"14\" height=\"14\">\r\n  <\/a>\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-eade07d e-flex e-con-boxed e-con e-parent\" data-id=\"eade07d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-7c3f6f9 e-con-full e-flex e-con e-child\" data-id=\"7c3f6f9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-292d1cd elementor-widget elementor-widget-html\" data-id=\"292d1cd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- SC MARTINS \u2014 FAQ (M\u00c9DICOS) -->\r\n\r\n<div class=\"scm-esp-faq\" id=\"scmEspFaq\">\r\n\r\n  <div class=\"scm-esp-faq__item\">\r\n    <button class=\"scm-esp-faq__q\" type=\"button\" aria-expanded=\"false\">\r\n      <span>Vale a pena abrir um CNPJ como m\u00e9dico?<\/span>\r\n      <svg class=\"scm-esp-faq__icon\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><line x1=\"12\" y1=\"5\" x2=\"12\" y2=\"19\"\/><line x1=\"5\" y1=\"12\" x2=\"19\" y2=\"12\"\/><\/svg>\r\n    <\/button>\r\n    <div class=\"scm-esp-faq__a\">\r\n      <p>Na maioria dos casos, sim. Receber plant\u00f5es como PF pode gerar imposto de 27,5% de IR mais INSS. Com uma PJ bem estruturada, essa carga cai para 6-15% dependendo do regime. A SC Martins faz esse c\u00e1lculo com seus dados reais, gratuitamente, antes de qualquer decis\u00e3o.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <div class=\"scm-esp-faq__item\">\r\n    <button class=\"scm-esp-faq__q\" type=\"button\" aria-expanded=\"false\">\r\n      <span>Qual regime tribut\u00e1rio \u00e9 melhor para m\u00e9dicos?<\/span>\r\n      <svg class=\"scm-esp-faq__icon\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><line x1=\"12\" y1=\"5\" x2=\"12\" y2=\"19\"\/><line x1=\"5\" y1=\"12\" x2=\"19\" y2=\"12\"\/><\/svg>\r\n    <\/button>\r\n    <div class=\"scm-esp-faq__a\">\r\n      <p>Diferente de outras especialidades, para m\u00e9dicos os dois regimes podem ser vantajosos dependendo do faturamento. O Simples Nacional \u00e9 geralmente melhor para faturamentos menores. O Lucro Presumido com estrat\u00e9gia de pr\u00f3-labore reduzido pode ser mais vantajoso em faturamentos maiores. A SC Martins faz a an\u00e1lise completa com dados reais.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <div class=\"scm-esp-faq__item\">\r\n    <button class=\"scm-esp-faq__q\" type=\"button\" aria-expanded=\"false\">\r\n      <span>Como funciona a tributa\u00e7\u00e3o de plant\u00f5es?<\/span>\r\n      <svg class=\"scm-esp-faq__icon\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><line x1=\"12\" y1=\"5\" x2=\"12\" y2=\"19\"\/><line x1=\"5\" y1=\"12\" x2=\"19\" y2=\"12\"\/><\/svg>\r\n    <\/button>\r\n    <div class=\"scm-esp-faq__a\">\r\n      <p>Plant\u00f5es realizados como pessoa f\u00edsica s\u00e3o tributados pelo carn\u00ea-le\u00e3o (IR progressivo at\u00e9 27,5%) mais INSS como aut\u00f4nomo. Estruturar esses recebimentos via PJ pode reduzir significativamente a carga tribut\u00e1ria. A SC Martins orienta o caminho mais vantajoso para cada situa\u00e7\u00e3o.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <div class=\"scm-esp-faq__item\">\r\n    <button class=\"scm-esp-faq__q\" type=\"button\" aria-expanded=\"false\">\r\n      <span>Posso ter CNPJ e ainda trabalhar em hospital como CLT?<\/span>\r\n      <svg class=\"scm-esp-faq__icon\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><line x1=\"12\" y1=\"5\" x2=\"12\" y2=\"19\"\/><line x1=\"5\" y1=\"12\" x2=\"19\" y2=\"12\"\/><\/svg>\r\n    <\/button>\r\n    <div class=\"scm-esp-faq__a\">\r\n      <p>Sim. Muitos m\u00e9dicos acumulam v\u00ednculo CLT com hospital e atua\u00e7\u00e3o como PJ em consult\u00f3rio ou para plant\u00f5es extras. \u00c9 uma estrutura comum e totalmente legal. A SC Martins orienta como organizar corretamente para evitar problemas com o INSS e com a Receita Federal.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <div class=\"scm-esp-faq__item\">\r\n    <button class=\"scm-esp-faq__q\" type=\"button\" aria-expanded=\"false\">\r\n      <span>Como funciona a tributa\u00e7\u00e3o de conv\u00eanios e planos de sa\u00fade?<\/span>\r\n      <svg class=\"scm-esp-faq__icon\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><line x1=\"12\" y1=\"5\" x2=\"12\" y2=\"19\"\/><line x1=\"5\" y1=\"12\" x2=\"19\" y2=\"12\"\/><\/svg>\r\n    <\/button>\r\n    <div class=\"scm-esp-faq__a\">\r\n      <p>Recebimentos de planos de sa\u00fade, SUS e operadoras t\u00eam tratamentos tribut\u00e1rios espec\u00edficos que variam conforme o regime tribut\u00e1rio da PJ m\u00e9dica. A SC Martins garante que cada repasse seja registrado e tributado corretamente, em conformidade com as normas do CFM.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <div class=\"scm-esp-faq__item\">\r\n    <button class=\"scm-esp-faq__q\" type=\"button\" aria-expanded=\"false\">\r\n      <span>O que \u00e9 holding m\u00e9dica e quando vale a pena?<\/span>\r\n      <svg class=\"scm-esp-faq__icon\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><line x1=\"12\" y1=\"5\" x2=\"12\" y2=\"19\"\/><line x1=\"5\" y1=\"12\" x2=\"19\" y2=\"12\"\/><\/svg>\r\n    <\/button>\r\n    <div class=\"scm-esp-faq__a\">\r\n      <p>Uma holding m\u00e9dica \u00e9 uma empresa criada para deter participa\u00e7\u00f5es em outras empresas e im\u00f3veis, permitindo planejamento patrimonial, sucess\u00f3rio e tribut\u00e1rio mais eficiente. \u00c9 indicada para m\u00e9dicos com patrim\u00f4nio em crescimento. A SC Martins orienta a estrutura\u00e7\u00e3o adequada e o alinhamento com as normas do CFM.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <div class=\"scm-esp-faq__item\">\r\n    <button class=\"scm-esp-faq__q\" type=\"button\" aria-expanded=\"false\">\r\n      <span>A SC Martins est\u00e1 preparada para a Reforma Tribut\u00e1ria?<\/span>\r\n      <svg class=\"scm-esp-faq__icon\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><line x1=\"12\" y1=\"5\" x2=\"12\" y2=\"19\"\/><line x1=\"5\" y1=\"12\" x2=\"19\" y2=\"12\"\/><\/svg>\r\n    <\/button>\r\n    <div class=\"scm-esp-faq__a\">\r\n      <p>Sim. A Reforma Tribut\u00e1ria ter\u00e1 impacto direto na tributa\u00e7\u00e3o de servi\u00e7os m\u00e9dicos com a substitui\u00e7\u00e3o do ISS pelo IBS e mudan\u00e7as no regime de cr\u00e9ditos. A SC Martins acompanha todas as regulamenta\u00e7\u00f5es e j\u00e1 adapta o planejamento tribut\u00e1rio dos clientes para a transi\u00e7\u00e3o.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <div class=\"scm-esp-faq__item\">\r\n    <button class=\"scm-esp-faq__q\" type=\"button\" aria-expanded=\"false\">\r\n      <span>Como \u00e9 feita a migra\u00e7\u00e3o do meu contador atual?<\/span>\r\n      <svg class=\"scm-esp-faq__icon\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><line x1=\"12\" y1=\"5\" x2=\"12\" y2=\"19\"\/><line x1=\"5\" y1=\"12\" x2=\"19\" y2=\"12\"\/><\/svg>\r\n    <\/button>\r\n    <div class=\"scm-esp-faq__a\">\r\n      <p>Nossa equipe cuida de tudo. Entramos em contato com seu contador anterior, solicitamos os documentos e conduzimos a transi\u00e7\u00e3o completa sem que voc\u00ea precise se envolver. O processo \u00e9 simples, r\u00e1pido e sem interrup\u00e7\u00e3o nos servi\u00e7os.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <div class=\"scm-esp-faq__item\">\r\n    <button class=\"scm-esp-faq__q\" type=\"button\" aria-expanded=\"false\">\r\n      <span>A SC Martins atende m\u00e9dicos fora de Maring\u00e1?<\/span>\r\n      <svg class=\"scm-esp-faq__icon\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><line x1=\"12\" y1=\"5\" x2=\"12\" y2=\"19\"\/><line x1=\"5\" y1=\"12\" x2=\"19\" y2=\"12\"\/><\/svg>\r\n    <\/button>\r\n    <div class=\"scm-esp-faq__a\">\r\n      <p>Sim. Atendemos presencialmente em Maring\u00e1 e regi\u00e3o, e de forma digital para m\u00e9dicos em todo o Brasil via WhatsApp, telefone, e-mail e videoconfer\u00eancia.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d8d051e e-con-full e-flex e-con e-child\" data-id=\"d8d051e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a612abf elementor-widget elementor-widget-html\" data-id=\"a612abf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- 03 \u00b7 SOBRE -->\n<p class=\"scm-eyebrow\">\n  <svg class=\"scm-eyebrow__pulse\" viewBox=\"0 0 48 12\" aria-hidden=\"true\">\n    <path d=\"M0 10 L8 8 L16 9 L24 5 L32 6 L40 2 L48 1\"\/>\n  <\/svg>\n  D\u00favidas frequentes\n<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-05d69d7 elementor-widget elementor-widget-heading\" data-id=\"05d69d7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">D\u00favidas frequentes sobre<span class=\"azul\"> contabilidade para m\u00e9dicos em Maring\u00e1.<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-322b80a elementor-widget elementor-widget-text-editor\" data-id=\"322b80a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"scm-lede\">Se n\u00e3o encontrar a sua d\u00favida aqui, \u00e9 s\u00f3 falar com nossa equipe pelo WhatsApp \u2014 respondemos no mesmo dia.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-902c6cf elementor-widget elementor-widget-html\" data-id=\"902c6cf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<a href=\"https:\/\/wa.me\/5544965910033\" target=\"_blank\" rel=\"noopener\" class=\"scm-btn\">\r\n  Falar no WhatsApp\r\n  <img decoding=\"async\" src=\"https:\/\/scmartinscontabilidade.com.br\/wp-content\/uploads\/2026\/04\/next.svg\"\r\n       alt=\"\" width=\"16\" height=\"16\"\r\n       style=\"filter: brightness(0) invert(1);\">\r\n<\/a>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-770c11c elementor-absolute elementor-widget elementor-widget-html\" data-id=\"770c11c\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;}\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"scm-watermark\" aria-hidden=\"true\">SC<\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-38e5754 e-con-full e-flex e-con e-parent\" data-id=\"38e5754\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1429d7d elementor-widget elementor-widget-html\" data-id=\"1429d7d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- SC MARTINS \u2014 REGI\u00d5ES ATENDIDAS -->\n<section class=\"scm-cta scm-regioes\">\n  <div class=\"scm-cta__container\">\n    <h2 class=\"scm-cta__headline\">Contabilidade m\u00e9dica em Maring\u00e1, <span>regi\u00e3o e todo o Brasil.<\/span><\/h2>\n    <p style=\"color:var(--scm-surface);opacity:.82;font-size:15px;line-height:1.65;margin:0;max-width:54ch\">A SC Martins atende m\u00e9dicos em Maring\u00e1 e regi\u00e3o, com atendimento presencial no escrit\u00f3rio e on-line para todo o Brasil. Consult\u00f3rio, cl\u00ednica, plant\u00e3o ou PJ m\u00e9dica: rotina fiscal, obriga\u00e7\u00f5es acess\u00f3rias e planejamento tribut\u00e1rio ficam com a nossa equipe, com contador respons\u00e1vel e sem fidelidade.<\/p>\n  <\/div>\n<\/section>\n\n<!-- SC MARTINS \u2014 CTA FINAL (M\u00c9DICOS) -->\r\n\r\n<section class=\"scm-cta\">\r\n  <div class=\"scm-cta__container\">\r\n    <h2 class=\"scm-cta__headline\">Pronto para ter contabilidade para m\u00e9dicos em Maring\u00e1 <span>e pagar menos imposto?<\/span><\/h2>\r\n    <a href=\"https:\/\/wa.me\/5544965910033\" target=\"_blank\" rel=\"noopener\" class=\"scm-btn scm-btn--accent\">\r\n      Falar pelo WhatsApp agora\r\n      <img decoding=\"async\" src=\"https:\/\/scmartinscontabilidade.com.br\/wp-content\/uploads\/2026\/04\/next.svg\" alt=\"\" width=\"16\" height=\"16\">\r\n    <\/a>\r\n  <\/div>\r\n<\/section>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7830c36 e-flex e-con-boxed e-con e-parent\" data-id=\"7830c36\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d8ca6b9 elementor-widget elementor-widget-html\" data-id=\"d8ca6b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- ESP-MED-JS \u2014 script da p\u00e1gina M\u00e9dicos -->\r\n<!-- Widget Custom HTML no FOOTER da p\u00e1gina M\u00e9dicos -->\r\n<!-- Libs + reveal carregados no header global (GLOBAL-JS) -->\r\n\r\n<script>\r\n(function () {\r\n  'use strict';\r\n\r\n  var hasGSAP = false;\r\n  var hasST   = false;\r\n  var prefersReduced = !!(window.matchMedia && window.matchMedia('(prefers-reduced-motion: reduce)').matches);\r\n\r\n  var HIDDEN_SELS = [\r\n    '[data-esp-anim]'\r\n  ];\r\n\r\n  function forceVisible() {\r\n    HIDDEN_SELS.forEach(function (sel) {\r\n      try {\r\n        document.querySelectorAll(sel).forEach(function (el) {\r\n          el.style.opacity   = '1';\r\n          el.style.transform = 'none';\r\n        });\r\n      } catch (e) {}\r\n    });\r\n  }\r\n\r\n\r\n  \/* \u2500\u2500 HEADER FORCE SCROLLED \u2500\u2500 *\/\r\n  function initHeaderForceScrolled() {\r\n    var header = document.querySelector('.header-menu');\r\n    if (!header) return;\r\n\r\n    header.classList.add('scrolled');\r\n\r\n    \/\/ MutationObserver re-adiciona .scrolled instantaneamente\r\n    \/\/ se o global JS tentar remover (s\u00edncrono, antes do repaint)\r\n    var obs = new MutationObserver(function () {\r\n      if (!header.classList.contains('scrolled')) {\r\n        header.classList.add('scrolled');\r\n      }\r\n    });\r\n\r\n    obs.observe(header, { attributes: true, attributeFilter: ['class'] });\r\n  }\r\n\r\n\r\n  \/* \u2500\u2500 HERO ENTRANCE \u2500\u2500 *\/\r\n  function initHeroEntrance() {\r\n    if (prefersReduced || !hasGSAP) { forceVisible(); return; }\r\n\r\n    try {\r\n      var els = document.querySelectorAll('[data-esp-anim]');\r\n      if (!els.length) { forceVisible(); return; }\r\n\r\n      var tl = gsap.timeline();\r\n\r\n      tl.to('[data-esp-anim=\"1\"]', {\r\n        opacity: 1, y: 0, duration: 0.8, ease: 'power3.out'\r\n      }, 0.3);\r\n\r\n      tl.to('[data-esp-anim=\"2\"]', {\r\n        opacity: 1, y: 0, duration: 0.8, ease: 'power3.out'\r\n      }, 0.5);\r\n\r\n      tl.to('[data-esp-anim=\"3\"]', {\r\n        opacity: 1, y: 0, duration: 0.7, ease: 'power3.out'\r\n      }, 0.7);\r\n\r\n      tl.to('[data-esp-anim=\"4\"]', {\r\n        opacity: 1, y: 0, duration: 0.7, ease: 'power3.out'\r\n      }, 0.9);\r\n\r\n      tl.to('[data-esp-anim=\"5\"]', {\r\n        opacity: 1, y: 0, duration: 1, ease: 'power3.out'\r\n      }, 0.6);\r\n\r\n    } catch (e) { forceVisible(); }\r\n  }\r\n\r\n\r\n  \/* \u2500\u2500 FAQ \u2500\u2500 *\/\r\n  function initFaq() {\r\n    var faq = document.getElementById('scmEspFaq');\r\n    if (!faq) return;\r\n\r\n    faq.querySelectorAll('.scm-esp-faq__q').forEach(function (btn) {\r\n      btn.addEventListener('click', function () {\r\n        var item   = btn.closest('.scm-esp-faq__item');\r\n        var isOpen = item.classList.contains('is-open');\r\n\r\n        faq.querySelectorAll('.scm-esp-faq__item.is-open').forEach(function (el) {\r\n          el.classList.remove('is-open');\r\n          var qBtn = el.querySelector('.scm-esp-faq__q');\r\n          if (qBtn) qBtn.setAttribute('aria-expanded', 'false');\r\n        });\r\n\r\n        if (!isOpen) {\r\n          item.classList.add('is-open');\r\n          btn.setAttribute('aria-expanded', 'true');\r\n        }\r\n      });\r\n    });\r\n  }\r\n\r\n\r\n  \/* \u2500\u2500 HERO PARALLAX \u2500\u2500 *\/\r\n  function initHeroParallax() {\r\n    if (!hasGSAP || !hasST || prefersReduced) return;\r\n\r\n    var media = document.querySelector('.scm-esp-hero__media');\r\n    if (!media) return;\r\n\r\n    try {\r\n      gsap.matchMedia().add('(min-width: 1025px)', function () {\r\n        gsap.to(media, {\r\n          yPercent: -8,\r\n          ease: 'none',\r\n          scrollTrigger: {\r\n            trigger: '.scm-esp-hero',\r\n            start: 'top top',\r\n            end: 'bottom top',\r\n            scrub: 1.5,\r\n            invalidateOnRefresh: true\r\n          }\r\n        });\r\n      });\r\n    } catch (e) {}\r\n  }\r\n\r\n\r\n  \/* \u2500\u2500 STEPS TIMELINE \u2500\u2500 *\/\r\n  function initStepsTimeline() {\r\n    var wrap = document.getElementById('scmEspSteps');\r\n    if (!wrap) return;\r\n\r\n    var items = wrap.querySelectorAll('.scm-esp-steps__item');\r\n    var fill  = document.getElementById('scmEspStepsFill');\r\n    if (!items.length) return;\r\n\r\n    if (window.innerWidth <= 768) {\r\n      items.forEach(function (item) { item.classList.add('is-lit'); });\r\n      return;\r\n    }\r\n\r\n    if (!hasGSAP || !hasST || prefersReduced) {\r\n      items.forEach(function (item) { item.classList.add('is-lit'); });\r\n      if (fill) fill.style.transform = 'scaleY(1)';\r\n      return;\r\n    }\r\n\r\n    try {\r\n      if (fill) gsap.set(fill, { scaleY: 0 });\r\n      items.forEach(function (item) { item.classList.remove('is-lit'); });\r\n\r\n      var railTop = 11;\r\n      var railHeight = wrap.offsetHeight - 22;\r\n      var stops = [];\r\n\r\n      items.forEach(function (item) {\r\n        var dot = item.querySelector('.scm-esp-steps__dot');\r\n        var dotCenter = item.offsetTop + dot.offsetTop + (dot.offsetHeight \/ 2);\r\n        var pct = Math.max(0, Math.min(1, (dotCenter - railTop) \/ railHeight));\r\n        stops.push(pct);\r\n      });\r\n\r\n      var tl = gsap.timeline({\r\n        scrollTrigger: {\r\n          trigger: wrap,\r\n          start: 'top 80%',\r\n          once: true\r\n        }\r\n      });\r\n\r\n      tl.call(function () { items[0].classList.add('is-lit'); }, null, 0.4);\r\n      if (fill) tl.to(fill, { scaleY: stops[1], duration: 0.8, ease: 'power1.inOut' }, 1.0);\r\n      tl.call(function () { items[1].classList.add('is-lit'); }, null, 1.8);\r\n      if (fill) tl.to(fill, { scaleY: stops[2], duration: 0.8, ease: 'power1.inOut' }, 2.2);\r\n      tl.call(function () { items[2].classList.add('is-lit'); }, null, 3.0);\r\n      if (fill) tl.to(fill, { scaleY: stops[3], duration: 0.8, ease: 'power1.inOut' }, 3.4);\r\n      tl.call(function () { items[3].classList.add('is-lit'); }, null, 4.2);\r\n      if (fill) tl.to(fill, { scaleY: stops[4], duration: 0.8, ease: 'power1.inOut' }, 4.6);\r\n      tl.call(function () { items[4].classList.add('is-lit'); }, null, 5.4);\r\n      if (fill) tl.to(fill, { scaleY: stops[5], duration: 0.8, ease: 'power1.inOut' }, 5.8);\r\n      tl.call(function () { items[5].classList.add('is-lit'); }, null, 6.6);\r\n\r\n    } catch (e) {\r\n      items.forEach(function (item) { item.classList.add('is-lit'); });\r\n      if (fill) fill.style.transform = 'scaleY(1)';\r\n    }\r\n  }\r\n\r\n\r\n  \/* \u2500\u2500 BREAK PARALLAX \u2500\u2500 *\/\r\n  function initBreakParallax() {\r\n    if (!hasGSAP || !hasST || prefersReduced) return;\r\n\r\n    var breakBg = document.querySelector('.scm-esp-break__bg');\r\n    if (!breakBg) return;\r\n\r\n    try {\r\n      gsap.matchMedia().add('(min-width: 1025px)', function () {\r\n        gsap.to(breakBg, {\r\n          yPercent: 15,\r\n          ease: 'none',\r\n          scrollTrigger: {\r\n            trigger: '.scm-esp-break',\r\n            start: 'top bottom',\r\n            end: 'bottom top',\r\n            scrub: 1.5,\r\n            invalidateOnRefresh: true\r\n          }\r\n        });\r\n      });\r\n    } catch (e) {}\r\n  }\r\n\r\n\r\n  \/* \u2500\u2500 INIT \u2500\u2500 *\/\r\n  function init() {\r\n    requestAnimationFrame(function () {\r\n      setTimeout(function () {\r\n        initHeroEntrance();\r\n        initHeroParallax();\r\n        initStepsTimeline();\r\n        initBreakParallax();\r\n        initFaq();\r\n      }, 100);\r\n    });\r\n\r\n    setTimeout(forceVisible, 6000);\r\n  }\r\n\r\n\r\n  \/* \u2500\u2500 BOOT \u2500\u2500 *\/\r\n  var __booted = false;\r\n\r\n  function boot() {\r\n    if (__booted) return;\r\n    __booted = true;\r\n\r\n    \/\/ Rodar ANTES de tudo \u2014 n\u00e3o depende de GSAP\r\n    initHeaderForceScrolled();\r\n\r\n    function waitGSAP(cb, n) {\r\n      n = n || 0;\r\n      if (window.gsap && window.ScrollTrigger) {\r\n        hasGSAP = hasST = true;\r\n        cb();\r\n      } else if (n < 60) {\r\n        setTimeout(function () { waitGSAP(cb, n + 1); }, 100);\r\n      } else {\r\n        forceVisible();\r\n        cb();\r\n      }\r\n    }\r\n\r\n    waitGSAP(init);\r\n  }\r\n\r\n  if (document.readyState === 'loading') {\r\n    document.addEventListener('DOMContentLoaded', boot, { once: true });\r\n  } else {\r\n    boot();\r\n  }\r\n\r\n  if (window.elementorFrontend) {\r\n    window.elementorFrontend.hooks.addAction('frontend\/element_ready\/global', boot);\r\n  }\r\n\r\n  window.addEventListener('load', function () {\r\n    if (__booted && hasST) {\r\n      ScrollTrigger.refresh();\r\n    }\r\n  }, { once: true, passive: true });\r\n\r\n  if (window.visualViewport) {\r\n    var vpTimer = null;\r\n    window.visualViewport.addEventListener('resize', function () {\r\n      clearTimeout(vpTimer);\r\n      vpTimer = setTimeout(function () {\r\n        if (hasST) ScrollTrigger.refresh();\r\n      }, 200);\r\n    }, { passive: true });\r\n  }\r\n\r\n})();\r\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-39e529f e-flex e-con-boxed e-con e-parent\" data-id=\"39e529f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-992c82d elementor-widget elementor-widget-html\" data-id=\"992c82d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- SC MARTINS \u2014 SCHEMA FAQ (SEO M\u00c9DICOS) \u2014 Widget Custom HTML separado -->\r\n<script type=\"application\/ld+json\">\r\n{\r\n  \"@context\": \"https:\/\/schema.org\",\r\n  \"@type\": \"FAQPage\",\r\n  \"mainEntity\": [\r\n    {\r\n      \"@type\": \"Question\",\r\n      \"name\": \"Vale a pena abrir um CNPJ como m\u00e9dico?\",\r\n      \"acceptedAnswer\": {\r\n        \"@type\": \"Answer\",\r\n        \"text\": \"Na maioria dos casos, sim. Receber plant\u00f5es como PF pode gerar imposto de 27,5% de IR mais INSS. Com uma PJ bem estruturada, essa carga cai para 6-15% dependendo do regime. A SC Martins faz esse c\u00e1lculo com seus dados reais, gratuitamente, antes de qualquer decis\u00e3o.\"\r\n      }\r\n    },\r\n    {\r\n      \"@type\": \"Question\",\r\n      \"name\": \"Qual regime tribut\u00e1rio \u00e9 melhor para m\u00e9dicos?\",\r\n      \"acceptedAnswer\": {\r\n        \"@type\": \"Answer\",\r\n        \"text\": \"Diferente de outras especialidades, para m\u00e9dicos os dois regimes podem ser vantajosos dependendo do faturamento. O Simples Nacional \u00e9 geralmente melhor para faturamentos menores. O Lucro Presumido com estrat\u00e9gia de pr\u00f3-labore reduzido pode ser mais vantajoso em faturamentos maiores. A SC Martins faz a an\u00e1lise completa com dados reais.\"\r\n      }\r\n    },\r\n    {\r\n      \"@type\": \"Question\",\r\n      \"name\": \"Como funciona a tributa\u00e7\u00e3o de plant\u00f5es?\",\r\n      \"acceptedAnswer\": {\r\n        \"@type\": \"Answer\",\r\n        \"text\": \"Plant\u00f5es realizados como pessoa f\u00edsica s\u00e3o tributados pelo carn\u00ea-le\u00e3o (IR progressivo at\u00e9 27,5%) mais INSS como aut\u00f4nomo. Estruturar esses recebimentos via PJ pode reduzir significativamente a carga tribut\u00e1ria. A SC Martins orienta o caminho mais vantajoso para cada situa\u00e7\u00e3o.\"\r\n      }\r\n    },\r\n    {\r\n      \"@type\": \"Question\",\r\n      \"name\": \"Posso ter CNPJ e ainda trabalhar em hospital como CLT?\",\r\n      \"acceptedAnswer\": {\r\n        \"@type\": \"Answer\",\r\n        \"text\": \"Sim. Muitos m\u00e9dicos acumulam v\u00ednculo CLT com hospital e atua\u00e7\u00e3o como PJ em consult\u00f3rio ou para plant\u00f5es extras. \u00c9 uma estrutura comum e totalmente legal. A SC Martins orienta como organizar corretamente para evitar problemas com o INSS e com a Receita Federal.\"\r\n      }\r\n    },\r\n    {\r\n      \"@type\": \"Question\",\r\n      \"name\": \"Como funciona a tributa\u00e7\u00e3o de conv\u00eanios e planos de sa\u00fade?\",\r\n      \"acceptedAnswer\": {\r\n        \"@type\": \"Answer\",\r\n        \"text\": \"Recebimentos de planos de sa\u00fade, SUS e operadoras t\u00eam tratamentos tribut\u00e1rios espec\u00edficos que variam conforme o regime tribut\u00e1rio da PJ m\u00e9dica. A SC Martins garante que cada repasse seja registrado e tributado corretamente, em conformidade com as normas do CFM.\"\r\n      }\r\n    },\r\n    {\r\n      \"@type\": \"Question\",\r\n      \"name\": \"O que \u00e9 holding m\u00e9dica e quando vale a pena?\",\r\n      \"acceptedAnswer\": {\r\n        \"@type\": \"Answer\",\r\n        \"text\": \"Uma holding m\u00e9dica \u00e9 uma empresa criada para deter participa\u00e7\u00f5es em outras empresas e im\u00f3veis, permitindo planejamento patrimonial, sucess\u00f3rio e tribut\u00e1rio mais eficiente. \u00c9 indicada para m\u00e9dicos com patrim\u00f4nio em crescimento. A SC Martins orienta a estrutura\u00e7\u00e3o adequada e o alinhamento com as normas do CFM.\"\r\n      }\r\n    },\r\n    {\r\n      \"@type\": \"Question\",\r\n      \"name\": \"A SC Martins est\u00e1 preparada para a Reforma Tribut\u00e1ria?\",\r\n      \"acceptedAnswer\": {\r\n        \"@type\": \"Answer\",\r\n        \"text\": \"Sim. A Reforma Tribut\u00e1ria ter\u00e1 impacto direto na tributa\u00e7\u00e3o de servi\u00e7os m\u00e9dicos com a substitui\u00e7\u00e3o do ISS pelo IBS e mudan\u00e7as no regime de cr\u00e9ditos. A SC Martins acompanha todas as regulamenta\u00e7\u00f5es e j\u00e1 adapta o planejamento tribut\u00e1rio dos clientes para a transi\u00e7\u00e3o.\"\r\n      }\r\n    },\r\n    {\r\n      \"@type\": \"Question\",\r\n      \"name\": \"Como \u00e9 feita a migra\u00e7\u00e3o do meu contador atual?\",\r\n      \"acceptedAnswer\": {\r\n        \"@type\": \"Answer\",\r\n        \"text\": \"Nossa equipe cuida de tudo. Entramos em contato com seu contador anterior, solicitamos os documentos e conduzimos a transi\u00e7\u00e3o completa sem que voc\u00ea precise se envolver. O processo \u00e9 simples, r\u00e1pido e sem interrup\u00e7\u00e3o nos servi\u00e7os.\"\r\n      }\r\n    },\r\n    {\r\n      \"@type\": \"Question\",\r\n      \"name\": \"A SC Martins atende m\u00e9dicos fora de Maring\u00e1?\",\r\n      \"acceptedAnswer\": {\r\n        \"@type\": \"Answer\",\r\n        \"text\": \"Sim. Atendemos presencialmente em Maring\u00e1 e regi\u00e3o, e de forma digital para m\u00e9dicos em todo o Brasil via WhatsApp, telefone, e-mail e videoconfer\u00eancia.\"\r\n      }\r\n    }\r\n  ]\r\n}\r\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>SC Contabilidade para m\u00e9dicos Contabilidade para m\u00e9dicos em Maring\u00e1. Voc\u00ea cuida das pessoas, a SC Martins cuida do seu dinheiro. Voc\u00ea passou anos se dedicando \u00e0 medicina. A burocracia fiscal n\u00e3o deveria consumir o seu tempo nem o seu lucro. A SC Martins oferece contabilidade especializada para m\u00e9dicos em Maring\u00e1, com foco em redu\u00e7\u00e3o de [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-1150","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/scmartinscontabilidade.com.br\/index.php\/wp-json\/wp\/v2\/pages\/1150","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/scmartinscontabilidade.com.br\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/scmartinscontabilidade.com.br\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/scmartinscontabilidade.com.br\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/scmartinscontabilidade.com.br\/index.php\/wp-json\/wp\/v2\/comments?post=1150"}],"version-history":[{"count":156,"href":"https:\/\/scmartinscontabilidade.com.br\/index.php\/wp-json\/wp\/v2\/pages\/1150\/revisions"}],"predecessor-version":[{"id":2212,"href":"https:\/\/scmartinscontabilidade.com.br\/index.php\/wp-json\/wp\/v2\/pages\/1150\/revisions\/2212"}],"wp:attachment":[{"href":"https:\/\/scmartinscontabilidade.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=1150"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}