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Aprovada no dia 07 de julho de 2023 pela Câmara dos Deputados, a primeira parte da reforma tributária tem como objetivo simplificar a cobrança de tributos no país. Segundo a proposta, cinco tributos serão substituídos por dois Impostos sobre Valor Agregado (IVAs): CBS (Contribuição sobre Bens e Serviços), gerenciado pela União, e IBS (Imposto sobre Bens e Serviços), com gestão compartilhada entre estados e municípios.
Um ponto importante a ser destacado é que a alíquota dos novos tributos ainda não foi definida, ou seja, não se sabe qual será o percentual utilizado para o cálculo. Inicialmente, micro e pequenas empresas optantes do Simples Nacional não serão obrigadas a aderir às mudanças, diferentemente das empresas do regime normal de apuração, que serão diretamente afetadas.
De maneira geral, especialistas acreditam que a reforma pode beneficiar empreendedores, uma vez que, com menos tributos, eles gastarão menos tempo e dinheiro para cumprir suas obrigações tributárias. Além disso, destacam a não cumulatividade plena, que permitirá todas as empresas a recolherem o tributo com um desconto do valor já pago em etapas anteriores da cadeia produtiva.
Neste momento, a reforma está centrada nos tributos sobre bens e serviços, afetando comércio, indústrias e prestadores de serviços. A alíquota estimada para cada um dos tributos (CBS e IBS) é de 12,5%, o que seria uma das maiores do mundo. No entanto, a proposta prevê mecanismos para que as empresas possam «descontar» o valor pago em etapas anteriores da cadeia produtiva e pagar apenas sobre o valor adicionado na sua etapa de produção.
Já as empresas do regime normal de apuração, que estão fora dos requisitos para o Simples Nacional, terão que mudar a forma como pagam seus tributos e serão diretamente afetadas pela reforma. O impacto dependerá do tipo de produto ou serviço que a empresa oferece..
Dessa forma, é notório que a nova reforma tributária busca transformar a forma como os tributos são cobrados no país, beneficiando diferentes tipos de empresas. No entanto, ainda precisamos aguardar a aprovação no Senado e ser sancionada pelo presidente Lula para que ela entre em vigor.
Bruno Paiva é coordenador tributário do escritório Nelson Wilians Advogados no Ceará e no Maranhão
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It is a long established fact that a reader will be distracted by the readable content of a page when looking at its layout. The point of using Lorem Ipsum is that it has a more-or-less normal distribution of letters, as opposed to using 'Content here, content here', making it look like readable English. Many desktop publishing packages and web page editors now use Lorem Ipsum as their default model text, and a search for 'lorem ipsum' will uncover many web sites still in their infancy. Various versions have evolved over the years, sometimes by accident, sometimes on purpose (injected humour and the like).
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It is a long established fact that a reader will be distracted by the readable content of a page when looking at its layout. The point of using Lorem Ipsum is that it has a more-or-less normal distribution of letters, as opposed to using 'Content here, content here', making it look like readable English. Many desktop publishing packages and web page editors now use Lorem Ipsum as their default model text, and a search for 'lorem ipsum' will uncover many web sites still in their infancy. Various versions have evolved over the years, sometimes by accident, sometimes on purpose (injected humour and the like).
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