Câmara aprova projeto que reduz desonerações e conclui votação do ajuste fiscal

Câmara aprova projeto que reduz desonerações e conclui votação do ajuste fiscal

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Por Eduardo Piovesan

O Plenário da Câmara dos Deputados concluiu, nesta quinta-feira (25), a votação do Projeto de Lei 863/15, do Poder Executivo, que aumenta as alíquotas incidentes sobre a receita bruta das empresas de 56 setores da economia com desoneração da folha de pagamentos. A matéria, aprovada na forma dosubstitutivo do deputado Leonardo Picciani (PMDB-RJ), será votada ainda pelo Senado.

O mecanismo de desoneração, criado em 2011 e ampliado nos anos seguintes, prevê a troca da contribuição patronal para a Previdência, de 20% sobre a folha de pagamentos, por alíquotas incidentes na receita bruta. O texto do projeto aumenta as duas alíquotas atuais de 1% e 2% para, respectivamente, 2,5% e 4,5%.

O aumento de alíquotas valerá após 90 dias de publicação da futura lei. Mesmo com esse aumento, 40% das empresas da indústria continuarão beneficiadas pela desoneração.

Segundo o governo, o reajuste é necessário para reequilibrar as contas devido à grande renúncia fiscal, que atingiu R$ 21,5 bilhões em 2014, valor 62,8% superior aos R$ 13,2 bilhões não arrecadados em 2013.

A previsão inicial do Ministério da Fazenda era diminuir em R$ 12,5 bilhões ao ano a renúncia fiscal trazida pela desoneração, mas o substitutivo de Picciani reduz em aproximadamente 15% essa economia, que ficará em torno de R$ 10 bilhões.

Setores beneficiados
O substitutivo aumenta a taxa de 2% para 3% no caso dos setores de call center e de transportes rodoviários, ferroviários e metroviários de passageiros.

Na outra faixa de alíquota, de 1%, haverá um aumento menor, para 1,5%, nas empresas jornalísticas, de rádio e TV; no setor de transporte de cargas; no transporte aéreo e marítimo de passageiros; nos operadores de portos; no setor calçadista; e na produção de ônibus.

O setor de carnes, peixes, aves e derivados continua a ser tributado com 1% da receita bruta.

Confecções
O Plenário aprovou emenda da deputada Soraya Santos (PMDB-RJ) que incluiu o setor de confecções na lista daqueles que contarão com um aumento menor da alíquota sobre a receita bruta, de 1% para 1,5%. A emenda foi aprovada por 211 votos a 160.

Em outra votação, o Plenário aprovou, por 212 votos a 169, destaque do PP e retirou do texto dispositivo que impedia empresas de bebidas instaladas na Zona Franca de Manaus de aproveitarem créditos tributários obtidos com a produção de refrigerantes, águas e energéticos para a redução de tributos a pagar em outros estados relativos a outras bebidas.

Para o deputado Arthur Virgílio Bisneto (PSDB-AM), a retirada de incentivos da zona franca acabaria com um setor que emprega diretamente 14 mil pessoas e indiretamente 11 mil pessoas. “É retirar essas empresas do polo industrial de Manaus”, disse.

Os demais destaques e emendas ao PL 863 foram rejeitados.

Benefício acumulado
Segundo dados da Receita Federal, a renúncia fiscal beneficiou pouco menos de 10 mil empresas no início de 2012, com alíquotas de 1,5% e 2,5%. Hoje, mais de 84 mil empresas contribuem para a Previdência com base na receita bruta. Os três setores mais beneficiados pela desoneração foram a construção civil (22,6 mil empresas), comércio varejista (10,8 mil empresas) e tecnologia da informação (10,7 mil empresas).

A alíquota padrão, aumentada de 1% para 2,5%, atingirá empresas de manutenção e reparação de aeronaves, o setor varejista, os fabricantes de brinquedos (bonecos, triciclos, trens elétricos, musicais) e os fornecedores de pedras (granitos e mármores), entre outros.

Já a alíquota de 4,5% incidirá nas empresas do setor hoteleiro; nas obras novas da construção civil; e nas empresas de tecnologia da informação (TI) e tecnologia da informação e comunicação (TIC).

Opção irretratável
Quando o projeto virar lei, o enquadramento nesse tipo de tributação não será mais obrigatório, pois, para muitas empresas, ele não é compensador.

Isso beneficiará cerca de 22% das empresas enquadradas (4,6 mil), que pagarão menos imposto porque poderão optar por pagar novamente os 20% sobre a folha de pagamentos, já que a desoneração beneficiou mais aqueles que pagam salários maiores.

A opção deverá ocorrer em janeiro de cada ano. Excepcionalmente, para 2015, a opção poderá ocorrer em agosto de 2015, valendo para o restante do ano. A opção vale para todo o ano, não podendo ser revista até o próximo exercício e, no caso de empresas que fabriquem produtos enquadrados em alíquotas diferentes (2,5% ou 4,5%), a opção será para ambas.

Construção civil
Para evitar problemas relacionados à regularização tributária que poderiam ser ocasionados por alíquotas diferentes, as obras iniciadas em abril de 2013 e até o dia anterior à futura lei continuarão pagando 2% até seu encerramento.

Na área de construção civil, as alíquotas incidem sobre cada empreendimento. Assim, aqueles com início após a publicação da lei começarão com tributo de 4,5%.

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