{"id":62455,"date":"2026-04-30T11:02:42","date_gmt":"2026-04-30T14:02:42","guid":{"rendered":"https:\/\/bonettiassociados.com.br\/?p=62455"},"modified":"2026-04-30T11:02:42","modified_gmt":"2026-04-30T14:02:42","slug":"glossario-da-reforma-tributaria-entenda-todos-os-termos-e-siglas","status":"publish","type":"post","link":"http:\/\/bonettiassociados.com.br\/index.php\/2026\/04\/30\/glossario-da-reforma-tributaria-entenda-todos-os-termos-e-siglas\/","title":{"rendered":"GLOSS\u00c1RIO DA REFORMA TRIBUT\u00c1RIA: ENTENDA TODOS OS TERMOS E SIGLAS"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Conte\u00fado verificado pela IOB consultoria e atualizado.<\/span><\/p>\n<p style=\"text-align: justify;\"><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Entenda as siglas e conceitos da regulamenta\u00e7\u00e3o da Reforma Tribut\u00e1ria<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">O universo tribut\u00e1rio e regulat\u00f3rio brasileiro \u00e9 repleto de siglas complexas. Com a\u00a0<strong>Reforma Tribut\u00e1ria<\/strong>\u00a0impactando diretamente o dia a dia de todos os brasileiros, compreender esses termos \u00e9 essencial. Preparamos este\u00a0<strong>gloss\u00e1rio da Reforma Tribut\u00e1ria<\/strong>\u00a0(o seu Beab\u00e1 definitivo) para consulta r\u00e1pida sempre que voc\u00ea precisar. Aproveite!<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Navegue pelos termos:<\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">O que \u00e9 PEC?<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">O que \u00e9 CBS?<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">O que significa IBS?<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">O que \u00e9 IS?<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">O que quer dizer IVA?<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>O que \u00e9 PEC?<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A\u00a0PEC (Proposta de Emenda \u00e0 Constitui\u00e7\u00e3o)\u00a0\u00e9 uma maneira de alterar a Constitui\u00e7\u00e3o Federal sem a necessidade de convocar uma nova Assembleia Constituinte. No contexto da Reforma Tribut\u00e1ria, a\u00a0PEC 45\/2019\u00a0foi a base do texto aprovado pelo Congresso e promulgado como a\u00a0Emenda Constitucional n\u00ba 214\/2025, que regulamenta a Reforma Tribut\u00e1ria.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Regras importantes:<\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">N\u00e3o podem ser objeto de emenda as chamadas\u00a0<strong>cl\u00e1usulas p\u00e9treas<\/strong>\u00a0(direitos e garantias individuais, forma federativa de Estado, voto direto, secreto, universal e peri\u00f3dico, entre outras).<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Por alterar a Constitui\u00e7\u00e3o, exige qu\u00f3rum m\u00e1ximo e dois turnos de vota\u00e7\u00e3o na C\u00e2mara dos Deputados e no Senado Federal.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>O que \u00e9 CBS?<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A\u00a0CBS\u00a0\u00e9 a abrevia\u00e7\u00e3o de\u00a0Contribui\u00e7\u00e3o sobre Bens e Servi\u00e7os. Trata-se de uma nova contribui\u00e7\u00e3o institu\u00edda pela Reforma Tribut\u00e1ria.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>O que substitui<\/strong>:\u00a0PIS-Pasep e Cofins.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Compet\u00eancia<\/strong>:\u00a0Federal.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>O que significa IBS?<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">O\u00a0<strong>IBS<\/strong>\u00a0\u00e9 a sigla para\u00a0<strong>Imposto sobre Bens e Servi\u00e7os<\/strong>. Assim como a CBS, ele \u00e9 um pilar central da simplifica\u00e7\u00e3o tribut\u00e1ria.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>O que substitui<\/strong>:\u00a0ICMS (Estadual e DF) e ISS (Municipal).<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Compet\u00eancia<\/strong>:\u00a0Estadual e Municipal.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>O que \u00e9 IS?<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>IS<\/strong>\u00a0\u00e9 a abreviatura de\u00a0<strong>Imposto Seletivo<\/strong>. Conhecido popularmente como \u201cimposto do pecado\u201d, ele consta na Reforma Tribut\u00e1ria para desestimular o consumo de certos itens.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>O que substitui:<\/strong>\u00a0IPI.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Compet\u00eancia:<\/strong>\u00a0Federal<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Incid\u00eancia:<\/strong>\u00a0Produ\u00e7\u00e3o, comercializa\u00e7\u00e3o ou importa\u00e7\u00e3o de bens e servi\u00e7os prejudiciais \u00e0 sa\u00fade ou ao meio ambiente (como cigarros e bebidas alco\u00f3licas), nos termos da lei.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>O que quer dizer IVA?<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">O<strong>\u00a0IVA (Imposto sobre Valor Adicionado)\u00a0<\/strong>\u00e9 um modelo que visa simplificar a tributa\u00e7\u00e3o global. Com a Reforma Tribut\u00e1ria, ser\u00e1 implementado o\u00a0<strong>IVA Dual<\/strong>:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>IVA Federal:\u00a0<\/strong>CBS.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>IVA Estadual\/Municipal:\u00a0<\/strong>IBS.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Neste sistema, cada etapa da cadeia produtiva paga apenas o imposto referente ao\u00a0<strong>valor adicionado<\/strong>\u00a0ao produto ou servi\u00e7o, evitando a cumulatividade.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>FONTE: IOB NOT\u00cdCIAS <\/strong><\/span><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Conte\u00fado verificado pela IOB consultoria e atualizado.<\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"footnotes":"","_jetpack_memberships_contains_paid_content":false,"jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[9],"tags":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/paFpWR-gfl","_links":{"self":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/62455"}],"collection":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/comments?post=62455"}],"version-history":[{"count":2,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/62455\/revisions"}],"predecessor-version":[{"id":62457,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/62455\/revisions\/62457"}],"wp:attachment":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=62455"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=62455"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=62455"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}