{"id":3035,"date":"2023-08-16T00:00:00","date_gmt":"2023-08-16T03:00:00","guid":{"rendered":"https:\/\/marinsbertoldi.com.br\/reforma-tributaria-periodo-de-transicao\/"},"modified":"2023-08-16T00:00:00","modified_gmt":"2023-08-16T03:00:00","slug":"reforma-tributaria-periodo-de-transicao","status":"publish","type":"post","link":"https:\/\/marinsbertoldi.com.br\/en\/reforma-tributaria-periodo-de-transicao\/","title":{"rendered":"Reforma Tribut\u00e1ria: Per\u00edodo de Transi\u00e7\u00e3o"},"content":{"rendered":"<p>Quando o assunto \u00e9 \u201cReforma Tribut\u00e1ria\u201d, a quest\u00e3o de grande relevo \u00e9 a extin\u00e7\u00e3o dos tributos <strong>IPI<\/strong>, <strong>PIS<\/strong> e <strong>COFINS<\/strong>, que dar\u00e3o lugar ao <strong>CBS <\/strong>(Contribui\u00e7\u00e3o Sobre Bens e Servi\u00e7os), bem como a unifica\u00e7\u00e3o do ICMS e ISS, que ser\u00e3o substitu\u00eddos pelo <strong>IBS<\/strong> (Imposto sobre Bens e Servi\u00e7os).<\/p>\n<p>Caso a proposta de reforma tribut\u00e1ria seja aprovada em definitivo neste ano, a transi\u00e7\u00e3o dos tributos antigos para os novos come\u00e7ar\u00e1 em 2026, quando os dois tributos ser\u00e3o criados com uma al\u00edquota de 0,9% para o <strong>CBS<\/strong> e 0,1% para o <strong>IBS, <\/strong>se estendendo at\u00e9 2033, quando ser\u00e3o extintos os tributos atuais.<\/p>\n<p>A partir de 2027, entrar\u00e1 em vigor a <strong>CBS <\/strong>com al\u00edquota a ser definida, sendo extintos <strong>PIS\/COFINS.<\/strong><\/p>\n<p>No caso do <strong>IBS<\/strong>, a transi\u00e7\u00e3o come\u00e7a em 2029 e ir\u00e1 at\u00e9 2032. A cada ano, as al\u00edquotas do <strong>ICMS<\/strong> e do <strong>ISS<\/strong> ser\u00e3o reduzidas em 10 pontos percentuais, enquanto a do IBS vai se elevando na mesma propor\u00e7\u00e3o. Assim, em 2029, teremos uma al\u00edquota igual a 90% da praticada para o <strong>ICMS <\/strong>e o <strong>ISS <\/strong>em 2028 e, em 2032, igual a 60%. Veja-se:<\/p>\n<ul>\n<li>90% das al\u00edquotas atuais em 2029<\/li>\n<li>80 % em 2030<\/li>\n<li>70% em 2031<\/li>\n<li>60% em 2032<\/li>\n<\/ul>\n<p>Em 2033, o <strong>IBS<\/strong> entra em vigor com al\u00edquota plena, enquanto <strong>ICMS<\/strong> e <strong>ISS<\/strong> s\u00e3o extintos. \u00a0Enquanto isso, a transi\u00e7\u00e3o para a distribui\u00e7\u00e3o da arrecada\u00e7\u00e3o entre estados ser\u00e1 de 50 anos, de 2029 a 2078.<\/p>\n<p>O N\u00facleo de Direito Tribut\u00e1rio do Marins Bertoldi Advogados, consolidado nos Estados do Paran\u00e1 e Santa Catarina, acompanha os desdobramentos da Reforma Tribut\u00e1ria e se coloca \u00e0 disposi\u00e7\u00e3o para sanar eventuais d\u00favidas sobre o tema e aprofund\u00e1-lo dentro de cada realidade empresarial.<\/p>\n<p>&nbsp;<\/p>\n<p>Por <strong>Matheus Ribeiro e Rodolfo Stadlober<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Quando o assunto \u00e9 \u201cReforma Tribut\u00e1ria\u201d, a quest\u00e3o de grande relevo \u00e9 a extin\u00e7\u00e3o dos tributos IPI, PIS e COFINS, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3036,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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