Para os contadores, o novo Simples Nacional deixa a desejar

Para os contadores, o novo Simples Nacional deixa a desejar

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Pesquisa do Sescon-SP revela um regime simplificado pouco ambicioso, que não atinge tantas empresas quanto poderia

A expectativa pela ampliação do Simples Nacional se mostrou maior do que a realidade entregue aos empresários no final do ano passado. Muito da proposta original acabou descaracterizada pelas mãos da Receita Federal, que denunciava um grande prejuízo – de R$ 5 bilhões – ao erário caso os benefícios às micro e pequenas empresas fossem demasiadamente elásticos.

Chamar a atenção para a possível perda de receita em meio a uma recessão econômica foi um argumento forte, que convenceu o Congresso a modificar o texto original. O resultado foi um novo Simples Nacional que, sim, tem seus méritos, mas que de maneira geral não agradou, como mostra um levantamento realizado pelo Sindicato das Empresas de Serviços Contábeis de São Paulo (Sescon-SP).

Esse estudo foi realizado com 300 profissionais contábeis, que de fato são os primeiros a ter contato prático com as modificações no regime simplificado. O primeiro ponto que desagradou 40% desses entrevistados foi a estrutura do programa de parcelamento criados para as micro e pequenas empresas.

A expectativa dos contadores era por um programa mais parecido com o Refis, como constava da proposta original. Mas dela restou basicamente o prazo de 120 meses para quitar as pendências.

Quando chegou ao Congresso, o texto que ampliava o Simples previa um parcelamento com redução de até 90% das multas e juros para o Microempreendedor Individual (MEI) e de até 50% para a micro e pequenas empresas, benefícios que não vingaram.

“Somente a abertura de um Programa de Recuperação Fiscal, que viabilize o pagamento com descontos e redução de multas e juros, ajudaria de fato as empresas”, diz Márcio Massao Shimomoto, presidente do Sescon-SP

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Um total de 29% dos entrevistados também acredita que, ao longo do tempo, as vantagens do novo Simples serão perdidas. Uma explicação para essa sensação pode estar no fato de o Simples ter sido rachado em dois regimes.

Um para empresas que faturam até R$ 3,6 milhões, que continuarão a recolher os diferentes impostos por meio de uma guia única, como sempre se fez.

Porém, empresas com faturamento entre R$ 3,6 milhões e R$ 4,8 milhões ao ano (valor que passa a ser o novo teto do regime em 2018) terão de recolher o ICMS e o ISS por fora do Simples, ou seja, pelos critérios de cada Estado e município.

Essa também foi uma descaracterização do texto original que chegou ao Congresso por causa da pressão de governadores e prefeitos que, assim como a Receita Federal, argumentaram perda de arrecadação com a ampliação do teto de R$ 3,6 para R$ 4,8 milhões.

Esse teto também é menor do que o previsto na proposta original, que abria o Simples Nacional às empresas com faturamento de até R$ 14,4 milhões.

Para 19% dos profissionais contábeis entrevistados pelo Sescon-SP, o limite para enquadramento poderia ser maior. Ainda, para 8% deles, a ampliação limitada a R$ 4,8 milhões será anulada pela inflação até 2018, quando passa a valer.

Apenas 4% dos entrevistados aprovam a proposta sem restrições. “O Simples Nacional é o mais indicado para uma grande parte de organizações, mas não para todas. Em alguns casos, o sistema pode significar aumento de carga tributária”, diz Shimomoto.

Fonte: Diário de Comércio
Data: 09 de fevereiro de 2017
Acesso: 10 de fevereiro de 2017

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