Com resistência à proposta da Receita, reforma do PIS/Cofins pode ficar para agosto

Com resistência à proposta da Receita, reforma do PIS/Cofins pode ficar para agosto

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Uma sugestão alternativa está sendo elaborada por técnicos do governo para ser submetida ao presidente Michel Temer

Apesar de integrar a agenda de 15 medidas econômicas prioritárias do governo federal, a proposta de reforma do PIS/Cofins deve demorar mais para ser enviada ao Congresso. Segundo apurou o Estadão/Broadcast, o mais provável é que a proposta só seja enviada em agosto junto com o projeto de lei do Orçamento de 2018.

Há resistências no governo em torno da proposta desenhada pela Receita Federal e que está praticamente pronta, dependendo apenas de uma calibragem final das alíquotas. Uma proposta alternativa à da Receita está sendo elaborada por técnicos do governo para ser submetida ao presidente Michel Temer.

Segundo uma fonte envolvida nas negociações, há preocupação de que o modelo da Receita acabe beneficiando as grandes empresas. Já as demais empresas, com menos capacidade de organização, podem ficar prejudicadas por conta da sistemática de compensação de crédito mais ampla que exigirá alíquotas maiores.

A principal crítica em relação à proposta da Receita é o temor de que a migração dos chamados regime cumulativo para o não cumulativo. No regime não cumulativo, usado por grandes indústrias, a alíquota é mais alta. A taxa maior, porém, é compensada: a compra de insumos sobre os quais já incidem PIS/Cofins gera créditos, que são descontados do valor total. Em empresas de prestação serviços e companhias menores, porém, esse abatimento não seria tão benéfico, pois a maior parte dos gastos é com mão de obra, que não gera créditos. Ou seja, no fim da “simplificação” dos dois tributos, as empresas poderiam acabar pagando mais impostos.

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Pela proposta do Fisco, as empresas do setor de serviços não serão atingidas pela mudança, se mantendo na sistemática atual de cobrança. Elas poderão continuar pagando pelo sistema cumulativo de cobrança, que tem hoje alíquota de 3,65%. É um forma que o governo encontrou para diminuir a resistência dos representantes do setor, que no ano passado fizeram uma mobilização no Congresso e nos gabinetes do governo para impedir que a proposta avançasse, temendo aumento da carga tributária.

As demais empresas, sobretudo da indústria, que pagam pelo sistema não cumulativo, terão a cobrança aperfeiçoada e poderão abater do imposto devido todo o custo do insumo utilizado. Isso significa, na pratica, a introdução no País no Imposto de Valor Adicionado (IVA). Hoje, nem todos os insumos se transformam em crédito a ser abatido do imposto devido na hora que a empresa vende o seu produto. É sobre essas empresas que as mudanças vão atingir.

A proposta da Receita segundo uma fonte envolvida na elaboração da proposta, é que todos os insumos se transformem em créditos financeiros. Como a base de crédito vai aumentar, a proposta prevê um aumento da alíquota para garantir que não haja redução da arrecadação.

Em entrevista ao Estadão/Broadcast, o ministro da Fazenda, Henrique Meirelles, disse que o projeto da Receita vai ser enviado e “ponto”. “Não estou informado disso (resistências) e essas pessoas não trouxeram essa objeção para mim, inclusive, porque a proposta não saiu ainda da Receita. Eu preciso saber quais são as objeções. Não sei. Ainda não tem a forma final para ser aprovado por mim e mandado para a Casa Civil”, afirmou o ministro.

Fonte: Estadão
Data: 27 de fevereiro de 2018
Acesso: 02 de março de 2018

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