ICMS – Governo paulista regulamenta pacote de medidas de incentivo aos contribuintes

ICMS – Governo paulista regulamenta pacote de medidas de incentivo aos contribuintes

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Por Josefina do Nascimento

Governo paulista publicou no sábado (17/12), vários decretos que regulamentam medidas de incentivo fiscal anunciadas na última sexta-feira, 16/12

Confira:

DECRETO Nº 62.311, DE 16 DE DEZEMBRO DE 2016

Este Decreto estabelece medidas para evitar a formação de saldos credores elevados e continuados de ICMS, bem como a perda de competitividade dos contribuintes paulistas, resultantes da aplicação do disposto na Resolução do Senado Federal nº 13, de 25-04-2012, e da variação da carga tributária nas sucessivas entradas e saídas das mercadorias.

Confira novo artigo do Regulamento do ICMS, acrescentado pelo Decreto nº 62.311/2016:

Artigo 327-J – O estabelecimento localizado neste Estado, cujas operações resultem em saldos credores elevados e continuados do ICMS em virtude da aplicação da alíquota de 4,0% (quatro por cento) nas operações interestaduais com bens ou mercadorias importados do exterior ou com conteúdo de importação superior a 40% (quarenta por cento), conforme previsto na Resolução do Senado Federal nº 13, de 25-04-2012, poderá solicitar regime especial à Secretaria da Fazenda para que o lançamento do imposto incidente nas operações de importação seja suspenso, total ou parcialmente, para o momento em que ocorrer a saída da mercadoria importada ou do produto resultante de sua industrialização

  • 1º – Adicionalmente à suspensão de que trata o “caput”, o estabelecimento localizado neste Estado que realize operações com autopeças, produtos de perfumaria e de higiene pessoal, as quais resultem em saldos credores elevados e continuados do ICMS ou estejam perdendo competitividade, em virtude da aplicação do disposto na Resolução do Senado Federal nº 13, de 25-04-2012, ou da variação da carga tributária nas sucessivas entradas e saídas das mercadorias, poderá solicitar regime especial à Secretaria da Fazenda para que:

 1 – o lançamento do imposto incidente nas operações de importação, realizadas pelo estabelecimento detentor do regime especial, seja suspenso ou diferido, total ou parcialmente, para o momento em que ocorrer posterior saída da mercadoria importada ou do produto resultante de sua industrialização;

2 – o lançamento do imposto incidente na saída interna de mercadoria, realizada pelo estabelecimento detentor do regime especial, seja diferido, total ou parcialmente, para o momento em que ocorrer posterior saída da aludida mercadoria ou do produto resultante de sua industrialização;

3 – o lançamento do imposto incidente na saída de mercadoria realizada por estabelecimento fabricante localizado neste Estado, com destino ao estabelecimento detentor do regime especial, seja diferido, total ou parcialmente, para o momento em que ocorrer posterior saída da referida mercadoria ou do produto resultante de sua industrialização.

  • 2º – Na hipótese de que trata o item 3 do § 1º, o estabelecimento fabricante deverá aderir expressamente ao regime especial.

 3º – O regime especial de que tratam o “caput” e o § 1º deverá ser requerido observando-se o disposto neste artigo e a disciplina estabelecida pela Secretaria da Fazenda.

  • 4º – O requerente deverá indicar, em seu pedido, os percentuais pretendidos de suspensão ou diferimento do ICMS incidente nas operações de importação e saídas internas, juntando os documentos necessários para a comprovação de que os referidos percentuais são suficientes para inibir a formação de saldos credores elevados e continuados ou restaurar a competitividade de suas operações.

DECRETO Nº 62.312, DE 16 DE DEZEMBRO DE 2016

Acrescentou o artigo 400-Z1 ao Regulamento do ICMS, que estabelece diferimento do ICMS incidente nas saídas internas de negros-de-carbono (NCM 2803.00.190 e óleos combustíveis (NCM 2710.19.22) obtidos por meio da reciclagem de pneus e de resíduos de borracha, nas condições que especifica.

A medida tem por objetivo incentivar a atividade de reciclagem de pneus inservíveis, o que contribui para a geração de resultados ambientais positivos. Com essas justificativas e propondo a edição de decreto conforme a minuta, aproveito o ensejo para reiterar-lhe meus protestos de estima e alta consideração.

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DECRETO Nº 62.313, DE 16 DE DEZEMBRO DE 2016

Este Decreto alterou o texto do artigo 36 do Anexo III do Regulamento do ICMS e beneficia operações com pá carregadeira de rodas, escavadeira hidráulica, retroescavadeira e motoniveladora.

As medidas ora propostas pelo Decreto:

1 – justificam-se pela necessidade de preservação econômica do setor e de assegurar a competitividade da indústria paulista, que enfrenta forte concorrência em razão de benefícios concedidos por outros entes da Federação;

2 – estão consonantes com o princípio da livre concorrência, previsto no inciso IV do artigo 170 da Constituição Federal, no sentido de se assegurar que os agentes econômicos tenham oportunidade de competir de forma justa no mercado. Com essas justificativas e propondo a edição de decreto conforme a minuta, aproveito o ensejo para reiterar-lhe meus protestos de estima e alta consideração.

DECRETO Nº 62.314, DE 16 DE DEZEMBRO DE 2016

Alterou o texto do Artigo Artigo 34 (DDTT) DO Regulamento do ICMS, e prevê novo período a ser considerado para fins de geração de crédito acumulado do ICMS passível de ser utilizado, pelos estabelecimentos abatedores de aves, como garantia para a obtenção de financiamento junto à Agência de Fomento do Estado de São Paulo.

O último período foi de “1º de julho de 2015 a 31 de dezembro de 2016” e a minuta prevê o novo período de “1º de julho de 2015 a 31 de dezembro de 2017”.

A proposta tem por objetivo restaurar a competitividade do segmento econômico deste Estado, que vem enfrentando forte concorrência em razão de benefícios concedidos por outras unidades da Federação.

DECRETO Nº 62.315, DE 16 DE DEZEMBRO DE 2016

Altera os Decretos 53.051/08, 53.826/08 e 54.904/09, que tratam, respectivamente, do Programa de Incentivo ao Investimento pelo Fabricante de Veículo Automotor, dos Incentivos no Âmbito dos Parques Tecnológicos e do Programa de Incentivo ao Investimento pelo Fabricante de Produtos da Indústria de Processamento Eletrônico de Dados.

Os referidos Decretos têm o objetivo de viabilizar e de facilitar a utilização de saldo credor do ICMS passível de apropriação nos termos do artigo 71 do Regulamento do ICMS e do crédito acumulado do ICMS já apropriado nos termos da legislação de regência, quando destinados à realização de investimento para modernização, ampliação de planta industrial ou construção de novas fábricas, desenvolvimento de novos produtos ou ampliação dos negócios neste Estado.

Com esta medida o governo permite que seja utilizado, para tais finalidades, crédito acumulado do ICMS apropriado até 31 de dezembro de 2017. Atualmente, os referidos Decretos permitem a utilização de crédito apropriado somente até 31 de dezembro de 2016.

Fonte: Siga o Fisco
Data: 19 de dezembro de 2016
Acesso: 23 de dezembro de 2016

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  85. Greetings from California! I’m bored to death at work so I decided to browse your site on my iphone during lunch break. I love the info you present here and can’t wait to take a look when I get home. I’m amazed at how quick your blog loaded on my cell phone .. I’m not even using WIFI, just 3G .. Anyways, very good blog!|

  86. Hello would you mind stating which blog platform you’re working with? I’m looking to start my own blog in the near future but I’m having a tough time making a decision between BlogEngine/Wordpress/B2evolution and Drupal. The reason I ask is because your design and style seems different then most blogs and I’m looking for something unique. P.S Apologies for being off-topic but I had to ask!|

  87. Hi, I do think this is a great site. I stumbledupon it 😉 I may come back yet again since i have saved as a favorite it. Money and freedom is the greatest way to change, may you be rich and continue to help other people.

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  89. An interesting discussion is definitely worth comment. I do think that you should write more on this topic, it may not be a taboo subject but generally people do not talk about such subjects. To the next! All the best!!|

  90. Very good blog! Do you have any tips and hints for aspiring writers? I’m hoping to start my own website soon but I’m a little lost on everything. Would you recommend starting with a free platform like WordPress or go for a paid option? There are so many choices out there that I’m totally overwhelmed .. Any suggestions? Thanks a lot!|

  91. Next time I read a blog, Hopefully it won’t disappoint me as much as this one. I mean, Yes, it was my choice to read through, nonetheless I actually thought you’d have something helpful to say. All I hear is a bunch of moaning about something that you could fix if you were not too busy looking for attention.

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  96. Hey I know this is off topic but I was wondering if you knew of any widgets I could add to my blog that automatically tweet my newest twitter updates. I’ve been looking for a plug-in like this for quite some time and was hoping maybe you would have some experience with something like this. Please let me know if you run into anything. I truly enjoy reading your blog and I look forward to your new updates.|

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