Comissão aprova desconto tributário para micro e pequena empresa nos três primeiros anos

Comissão aprova desconto tributário para micro e pequena empresa nos três primeiros anos

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A Comissão de Desenvolvimento Econômico, Indústria, Comércio e Serviços aprovou proposta que garante desconto regressivo na alíquota devida pelas micro e pequenas empresas nos primeiros três anos de vida. Pela proposta, o desconto é de 30% nos primeiros 12 meses e chega a 10% durante o segundo ano. A partir do quarto ano da empresa, vale a alíquota cheia.

O texto aprovado é um substitutivo do deputado Vinícius Carvalho (PRB-SP) ao Projeto de Lei Complementar (PLP) 212/15, do deputado licenciado Marcelo Belinati. O texto original garantia o desconto ao longo dos dois primeiros anos, com redução na alíquota de 30% e, no segundo ano, 15%.

Segundo Carvalho, a proposta é criativa e pode estimular pequenos negócios em fase inicial. “Sem perda de arrecadação, e com potencial de impulsão no futuro. Não obstante, entendemos que essa proposta poderia ser mais abrangente”, disse.

Novos descontos
Pela proposta, esses descontos só poderão ser dados novamente aos empresários beneficiados depois de dois anos, para empresas de ramos distintos, e quatro anos, para empresas do mesmo ramo.

Caso a empresa tenha sido criada só para se beneficiar dos descontos, o texto estabelece que o valor seja devolvido em dobro pelo empresário, além de ficar impedido de receber o benefício por dez anos.

Mais da metade das empresas fundadas no Brasil fecha as portas após quatro anos de atividade, de acordo com dados do Instituto Brasileiro de Geografia e Estatística (IBGE).

Tramitação
A proposta tramita em regime de prioridade e ainda será analisada pelas comissões de Finanças e Tributação (inclusive quanto ao mérito); e de Constituição e Justiça e de Cidadania.

ÍNTEGRA DA PROPOSTA:

Reportagem – Tiago Miranda
Edição – Rachel Librelon

Fonte: Agência Câmara Notícias
Data: 06 de janeiro de 2017
Acesso: 06 de janeiro de 2017

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