Simples Nacional

Simples Nacional – As principais alterações

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O regime tributário do Simples Nacional foi instituído pela Lei nº. 9.317/1996, com o objetivo de simplificar as obrigações de pequenas e médias empresas junto ao fisco. De lá até os dias atuais muito aconteceu, mas a essência do regime não se alterou.

Algumas alterações serão promovidas para esses contribuintes no exercício de 2017 e 2018, novidades vindas com a publicação da Lei Complementar (LC) 155/2016.

Na tentativa de simplificar o entendimento das principais mudanças, destacamos alguns pontos importantes:

Parcelamento de débitos

O parcelamento que era de 60 meses, poderá ser feito em até 120 meses, para débitos vencidos apurados até a competência do mês de maio/2016.

A parcela mínima será de $300,00 e corrigida pela da Selic.

O prazo para adesão é de 90 dias, vai até 10 de Março de 2017, e será feito através do site da Receita Federal do Brasil, no e-CAC ou no Portal do Simples Nacional.

Excepcionalmente, o contribuinte poderá também realizar um 2º pedido de parcelamento durante o período de adesão ao parcelamento da LC 155/2016, para incluir débitos a partir da competência 06/2016. Recomenda-se que esse 2º pedido de parcelamento seja efetuado depois do pagamento da 1ª parcela do previsto na LC 155/2016.

Novos limites

A partir de 01/01/2018 teremos novos limites, a Microempresa (ME) até R$ 360,000,00 e a Empresa de Pequeno Porte (EPP) até R$4.800,000,00.

Porém, caso a empresa no ano de 2017 aufira receita entre R$ 3.600.000,00 a R$ 4.800,000,00 continuará no simples nacional, salvo casos especiais.

Acompanhando o aumento no limite de receitas, foi criada uma nova faixa para o cálculo do Simples, e essa faixa não contempla o ISS e o ICMS.

As empresas que atingirem essa faixa terão a apuração dos dois tributos no regime normal, tendo então a entrega de obrigações acessórias como o SPED ICMS, e o recolhimento dos impostos de ICMS e ISS por guia de recolhimento própria.

Essa é uma mudança significativa, trazendo obrigações acessórias até então não exigidas dos contribuintes do Simples.

Os anexos passam de 6 para 5, e as faixas de alíquotas englobam um intervalo maior da receita.

As empresas prestadoras de serviço tributadas no anexo V, devem se atentar o cálculo da alíquota do simples passa a usar o “fator R” (razão entre folha de salários e receita bruta). Assim quanto mais funcionários, menor o valor do imposto e vice-versa.

Para fins comparativos, a tabela vigente e a que será utilizada a partir de 2018:

Alíquotas e Partilha do Simples Nacional – Comércio – Lei Complementar 123/2006

Receita Bruta em 12 meses (em R$) ALÍQUOTA IRPJ CSLL COFINS PIS/PASEP CPP ICMS
Até 180.000,00 4,00% 0,00% 0,00% 0,00% 0,00% 2,75% 1,25%
De 180.000,01 a 360.000,00 5,47% 0,00% 0,00% 0,86% 0,00% 2,75% 1,86%
De 360.000,01 a 540.000,00 6,84% 0,27% 0,31% 0,95% 0,23% 2,75% 2,33%
De 540.000,01 a 720.000,00 7,54% 0,35% 0,35% 1,04% 0,25% 2,99% 2,56%
De 720.000,01 a 900.000,00 7,60% 0,35% 0,35% 1,05% 0,25% 3,02% 2,58%
De 900.000,01 a 1.080.000,00 8,28% 0,38% 0,38% 1,15% 0,27% 3,28% 2,82%
De 1.080.000,01 a 1.260.000,00 8,36% 0,39% 0,39% 1,16% 0,28% 3,30% 2,84%
De 1.260.000,01 a 1.440.000,00 8,45% 0,39% 0,39% 1,17% 0,28% 3,35% 2,87%
De 1.440.000,01 a 1.620.000,00 9,03% 0,42% 0,42% 1,25% 0,30% 3,57% 3,07%
De 1.620.000,01 a 1.800.000,00 9,12% 0,43% 0,43% 1,26% 0,30% 3,60% 3,10%
De 1.800.000,01 a 1.980.000,00 9,95% 0,46% 0,46% 1,38% 0,33% 3,94% 3,38%
De 1.980.000,01 a 2.160.000,00 10,04% 0,46% 0,46% 1,39% 0,33% 3,99% 3,41%
De 2.160.000,01 a 2.340.000,00 10,13% 0,47% 0,47% 1,40% 0,33% 4,01% 3,45%
De 2.340.000,01 a 2.520.000,00 10,23% 0,47% 0,47% 1,42% 0,34% 4,05% 3,48%
De 2.520.000,01 a 2.700.000,00 10,32% 0,48% 0,48% 1,43% 0,34% 4,08% 3,51%
De 2.700.000,01 a 2.880.000,00 11,23% 0,52% 0,52% 1,56% 0,37% 4,44% 3,82%
De 2.880.000,01 a 3.060.000,00 11,32% 0,52% 0,52% 1,57% 0,37% 4,49% 3,85%
De 3.060.000,01 a 3.240.000,00 11,42% 0,53% 0,53% 1,58% 0,38% 4,52% 3,88%
De 3.240.000,01 a 3.420.000,00 11,51% 0,53% 0,53% 1,60% 0,38% 4,56% 3,91%
De 3.420.000,01 a 3.600.000,00 11,61% 0,54% 0,54% 1,60% 0,38% 4,60% 3,95%

Alíquotas e Partilha do Simples Nacional – Comércio LC 155/2016 (Vigência: 01/01/2018)

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Receita Bruta em 12 Meses (em R$) Alíquota Valor a Deduzir (em R$)
1a Faixa Até 180.000,00 4,00%
2a Faixa De 180.000,01 a 360.000,00 7,30% 5.940,00
3a Faixa De 360.000,01 a 720.000,00 9,50% 13.860,00
4a Faixa De 720.000,01 a 1.800.000,00 10,70% 22.500,00
5a Faixa De 1.800.000,01 a 3.600.000,00 14,30% 87.300,00
6a Faixa De 3.600.000,01 a 4.800.000,00 19,00% 378.000,00

Cálculo do Simples a partir de 2018

O cálculo para a alíquota efetiva foi alterado com a introdução da seguinte fórmula e a alíquota será aumentada na proporção da receita:

(RBT12 x Aliq) – PD / RBT12

RBT12: receita bruta acumulada nos doze meses anteriores ao período de apuração;

Aliq: alíquota nominal constante dos Anexos I a V da Lei Complementar nº. 155/2016;

PD: parcela a deduzir constante dos Anexos I a V da Lei Complementar nº. 155/2016.

Exemplo do cálculo:

Antes da LC 155/2016, empresa Comércio

Receita Bruta acumulada (12 meses): R$ 550.000,00

Receita Bruta mês de apuração: R$ 55.000,00

Receita Bruta em 12 meses (em R$) ALÍQUOTA IRPJ CSLL COFINS PIS/PASEP CPP ICMS
De 540.000,01 a 720.000,00 7,54% 0,35% 0,35% 1,04% 0,25% 2,99% 2,56%

DAS = R$ 55.000,00 x 7,54 % = R$ 4.141,00

Após a LC 155/2016, empresa Comércio

Receita Bruta acumulada (12 meses): R$ 550.000,00

Receita Bruta mês de apuração: R$ 55.000,00

Receita Bruta em 12 Meses (em R$) Alíquota Valor a Deduzir (em R$)
3a Faixa De 360.000,01 a 720.000,00 9,50% 13.860,00

 ((R$550.000,00 x 9,50%) – 13.860,00)/ R$550.000,00

 (R$ 52.250,00 – R$ 13.860,00) / R$550.000,00 = 0,0698

 DAS = R$ 55.000,00 x 6,98 % = R$ 3.389,00

Resumidamente, são essas as principais novidades trazidas pela LC 155/2016, focando a aplicação das alterações que geram efetivamente consequências na carga tributária a partir de 2018.

Na prática, o empreendedor deve analisar tais alterações, consultando seu contador, traçando um planejamento tributário contemplando as expectativas da empresa e optando pelo regime de tributário que melhor beneficie-o.

A opção pelo simples nem sempre garante a melhor tributação.

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