{"id":52192,"date":"2025-06-17T10:16:23","date_gmt":"2025-06-17T13:16:23","guid":{"rendered":"https:\/\/bonettiassociados.com.br\/?p=52192"},"modified":"2025-06-17T10:25:04","modified_gmt":"2025-06-17T13:25:04","slug":"reducao-de-aliquotas-no-novo-sistema-tributario","status":"publish","type":"post","link":"https:\/\/bonettiassociados.com.br\/index.php\/2025\/06\/17\/reducao-de-aliquotas-no-novo-sistema-tributario\/","title":{"rendered":"REDU\u00c7\u00c3O DE AL\u00cdQUOTAS NO NOVO SISTEMA TRIBUT\u00c1RIO"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Entenda como a redu\u00e7\u00e3o de al\u00edquotas impacta diferentes setores e como se preparar para as mudan\u00e7as.<\/span><\/p>\n<p style=\"text-align: justify;\"><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A redu\u00e7\u00e3o de al\u00edquotas ocorre quando a carga tribut\u00e1ria incidente sobre determinados bens ou servi\u00e7os \u00e9 diminu\u00edda por lei. A proposta, inserida na Reforma Tribut\u00e1ria, prioriza itens essenciais \u00e0 popula\u00e7\u00e3o, setores estrat\u00e9gicos para o pa\u00eds e atividades de cunho social e cultural.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">\u00c9 importante destacar que a redu\u00e7\u00e3o das al\u00edquotas n\u00e3o se confunde com a redu\u00e7\u00e3o da base de c\u00e1lculo, a qual n\u00e3o \u00e9 uma situa\u00e7\u00e3o prevista na nova legisla\u00e7\u00e3o e trar\u00e1 uma grande simplifica\u00e7\u00e3o no processo de c\u00e1lculo dos novos tributos.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Por que a redu\u00e7\u00e3o de al\u00edquotas \u00e9 relevante?<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Esse mecanismo visa promover justi\u00e7a fiscal e diminuir o peso dos tributos sobre quem mais sente seus efeitos: a popula\u00e7\u00e3o de baixa renda e os setores mais sens\u00edveis da economia. Al\u00e9m disso, a medida estimula o consumo, controla a infla\u00e7\u00e3o e impulsiona setores como sa\u00fade, educa\u00e7\u00e3o e agroneg\u00f3cio.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Como ser\u00e3o fixadas as al\u00edquotas?<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Cada ente federativo ser\u00e1 respons\u00e1vel por definir as al\u00edquotas aplic\u00e1veis:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Uni\u00e3o: <\/strong>al\u00edquota da CBS;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Estados: <\/strong>al\u00edquota do IBS estadual<strong>;<\/strong><\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Munic\u00edpios e DF: <\/strong>al\u00edquotas do IBS municipal.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A LEI COMPLEMENTAR N\u00ba 214, DE 16 DE JANEIRO DE 2025 trouxe orienta\u00e7\u00f5es gerais sobre como as al\u00edquotas ser\u00e3o definidas, mas a regulamenta\u00e7\u00e3o detalhada ainda est\u00e1 pendente.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Quais atividades ter\u00e3o al\u00edquotas reduzidas?<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A proposta prev\u00ea faixas diferenciadas de redu\u00e7\u00e3o de al\u00edquotas, conforme a relev\u00e2ncia social ou econ\u00f4mica do setor:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Redu\u00e7\u00e3o de 100% (isen\u00e7\u00e3o total)<\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Cesta b\u00e1sica;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Frutas, hortali\u00e7as e ovos;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Servi\u00e7os do PROUNI;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Produtos de sa\u00fade menstrual;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Carros para PCDs, autistas e taxistas.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Redu\u00e7\u00e3o de 60%<\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Sa\u00fade e educa\u00e7\u00e3o em geral;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Medicamentos e insumos m\u00e9dicos;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Alimentos para consumo humano;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Transporte p\u00fablico urbano e metropolitano.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Redu\u00e7\u00e3o de 40%<\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Constru\u00e7\u00e3o e aquisi\u00e7\u00e3o de im\u00f3veis;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Servi\u00e7os de administra\u00e7\u00e3o imobili\u00e1ria.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Redu\u00e7\u00e3o de 30%<\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Servi\u00e7os intelectuais e art\u00edsticos com fiscaliza\u00e7\u00e3o profissional.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Exemplo pr\u00e1tico: se a al\u00edquota padr\u00e3o for de 26%, um servi\u00e7o com 60% de redu\u00e7\u00e3o pagar\u00e1 apenas 10,4%.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>O que muda no IPI?<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A partir de 2027, a al\u00edquota do IPI ser\u00e1 zerada para mais de 95% dos produtos, com exce\u00e7\u00f5es para:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Itens da Zona Franca de Manaus com al\u00edquota inferior a 6,5% em 2023;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Produtos de tecnologia da informa\u00e7\u00e3o e comunica\u00e7\u00e3o regulados por lei espec\u00edfica.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Como sua empresa pode se beneficiar?<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Para aproveitar a <strong>redu\u00e7\u00e3o de al\u00edquotas<\/strong>, sua empresa precisa:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Verificar o enquadramento legal dos produtos e da opera\u00e7\u00e3o;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Estar em conformidade com obriga\u00e7\u00f5es fiscais;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Comprovar o direito \u00e0 al\u00edquota reduzida (ex: laudos de classifica\u00e7\u00e3o dos produtos, enquadramento das opera\u00e7\u00f5es e similares);<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Planejar sua opera\u00e7\u00e3o considerando as novas regras tribut\u00e1rias, v\u00e1lidas a partir de 2026.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Conclus\u00e3o<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A <strong>redu\u00e7\u00e3o de al\u00edquotas<\/strong> \u00e9 uma das medidas mais relevantes da Reforma Tribut\u00e1ria. Ao beneficiar setores estrat\u00e9gicos e essenciais, ela representa um passo importante para um sistema mais justo e eficiente. Com planejamento e apoio jur\u00eddico, \u00e9 poss\u00edvel garantir a conformidade e aproveitar as oportunidades do novo modelo.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>FONTE: \u00a0CONT\u00c1BEIS &#8211; POR GRM ADVOGADOS<\/strong><\/span><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Entenda como a redu\u00e7\u00e3o de al\u00edquotas impacta diferentes setores e [&hellip;]<\/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-dzO","_links":{"self":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/52192"}],"collection":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/comments?post=52192"}],"version-history":[{"count":2,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/52192\/revisions"}],"predecessor-version":[{"id":52203,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/52192\/revisions\/52203"}],"wp:attachment":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=52192"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=52192"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=52192"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}