{"id":53644,"date":"2025-07-28T10:10:45","date_gmt":"2025-07-28T13:10:45","guid":{"rendered":"https:\/\/bonettiassociados.com.br\/?p=53644"},"modified":"2025-07-28T10:10:45","modified_gmt":"2025-07-28T13:10:45","slug":"reforma-tributaria-e-o-setor-de-autopecas-b2b-fim-da-monofasia-cbs-de-88-e-estrategias-para-simples-lp-e-lr","status":"publish","type":"post","link":"https:\/\/bonettiassociados.com.br\/index.php\/2025\/07\/28\/reforma-tributaria-e-o-setor-de-autopecas-b2b-fim-da-monofasia-cbs-de-88-e-estrategias-para-simples-lp-e-lr\/","title":{"rendered":"REFORMA TRIBUT\u00c1RIA E O SETOR DE AUTOPE\u00c7AS B2B: FIM DA MONOFASIA, CBS DE 8,8% E ESTRAT\u00c9GIAS PARA SIMPLES, LP E LR"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Confira como a CBS de 8,8% impacta as empresas de autope\u00e7as B2B.<\/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 promulga\u00e7\u00e3o da Lei Complementar n\u00ba 214\/2025 marca o in\u00edcio da transi\u00e7\u00e3o para um novo modelo tribut\u00e1rio sobre o consumo no Brasil. A cria\u00e7\u00e3o da Contribui\u00e7\u00e3o sobre Bens e Servi\u00e7os (CBS), que substituir\u00e1 PIS e Cofins a partir de 2027, representa uma transforma\u00e7\u00e3o especialmente impactante para o setor de autope\u00e7as, em que predomina a venda B2B.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Com o fim do regime monof\u00e1sico e a ado\u00e7\u00e3o de uma al\u00edquota \u00fanica estimada em 8,8%, as empresas \u2014 sejam do Simples Nacional, Lucro Presumido ou Real \u2014 precisar\u00e3o rever estrat\u00e9gias para preservar margem, competitividade e fluxo de cr\u00e9dito na cadeia.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Fim do Regime Monof\u00e1sico: uma ruptura no modelo atual<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">O regime monof\u00e1sico concentra a arrecada\u00e7\u00e3o de PIS\/Cofins na ind\u00fastria ou no importador. Distribuidores e varejistas \u2014 inclusive os do Simples \u2014 n\u00e3o apuram nem recolhem esses tributos. Isso:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Simplifica as obriga\u00e7\u00f5es;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Reduz a carga tribut\u00e1ria;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Aumenta a margem l\u00edquida, principalmente em opera\u00e7\u00f5es de revenda.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A partir de 2027, com o fim da monofasia (art. 109 da LC 214\/2025), a CBS de 8,8% incidir\u00e1 em todas as etapas da cadeia. Toda empresa vender\u00e1 com d\u00e9bito de CBS e poder\u00e1 se apropriar de cr\u00e9ditos sobre aquisi\u00e7\u00f5es.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>CBS de 8,8%: como afeta a opera\u00e7\u00e3o?<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A CBS ser\u00e1 um tributo n\u00e3o cumulativo, incidente sobre a receita, com direito a cr\u00e9dito amplo sobre insumos, mercadorias, energia, ativos e servi\u00e7os.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Exemplo pr\u00e1tico \u2013 compra de R$ 40.000,00 e venda de R$ 100.000,00<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Vamos comparar os efeitos nos principais regimes:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">\u27a4\u00a0<strong>Situa\u00e7\u00e3o atual (monof\u00e1sico)<\/strong><\/span><\/p>\n<table style=\"width: 475px;\" width=\"481\">\n<thead>\n<tr>\n<td style=\"border-style: solid; border-color: #000000; text-align: center; width: 251.113px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Item<\/strong><\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000; text-align: center; width: 208.652px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Valor<\/strong><\/span><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"border-style: solid; border-color: #000000; text-align: center; width: 251.113px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Receita de venda<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000; text-align: center; width: 208.652px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">R$ 100.000,00<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000; text-align: center; width: 251.113px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Compra de mercadorias<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000; text-align: center; width: 208.652px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">R$ 40.000,00<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000; text-align: center; width: 251.113px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">PIS\/Cofins<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000; text-align: center; width: 208.652px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">R$ 0,00<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000; text-align: center; width: 251.113px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Margem bruta tributada<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000; text-align: center; width: 208.652px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Nenhuma<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000; text-align: center; width: 251.113px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Resultado<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000; text-align: center; width: 208.652px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Alta rentabilidade<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">O artigo enviado pelo autor, devidamente assinado, n\u00e3o reflete, necessariamente, a opini\u00e3o institucional do Portal Cont\u00e1beis.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>FONTE: CONT\u00c1BEIS \u2013 POR KELVIN COSTA<\/strong><\/span><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Confira como a CBS de 8,8% impacta as empresas de [&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-dXe","_links":{"self":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/53644"}],"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=53644"}],"version-history":[{"count":1,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/53644\/revisions"}],"predecessor-version":[{"id":53645,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/53644\/revisions\/53645"}],"wp:attachment":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=53644"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=53644"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=53644"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}