{"id":9155,"date":"2025-09-10T13:10:00","date_gmt":"2025-09-10T13:10:00","guid":{"rendered":"https:\/\/simtax.com.br\/reforma\/a-polemica-da-base-de-calculo-na-reforma-tributaria\/"},"modified":"2025-09-10T13:10:00","modified_gmt":"2025-09-10T13:10:00","slug":"a-polemica-da-base-de-calculo-na-reforma-tributaria","status":"publish","type":"post","link":"https:\/\/simtax.com.br\/reforma\/a-polemica-da-base-de-calculo-na-reforma-tributaria\/","title":{"rendered":"A Pol\u00eamica da Base de C\u00e1lculo na Reforma Tribut\u00e1ria"},"content":{"rendered":"\n<h2>O que \u00e9 a Reforma Tribut\u00e1ria?<\/h2><p>A\u00a0<b>Reforma Tribut\u00e1ria (EC 132\/2023)<\/b>\u00a0foi criada com o objetivo de\u00a0<b>simplificar os tributos sobre consumo<\/b>\u00a0no Brasil, substituindo cinco tributos:<br \/>\u2022\u00a0<b>PIS e Cofins<\/b><br \/>\u2022\u00a0<b>IPI<\/b><br \/>\u2022\u00a0<b>ICMS<\/b><br \/>\u2022\u00a0<b>ISS<\/b><\/p><p>por apenas tr\u00eas:<br \/>\u2022\u00a0<b>CBS (Contribui\u00e7\u00e3o sobre Bens e Servi\u00e7os \u2013 Federal)<\/b><br \/>\u2022\u00a0<b>IBS (Imposto sobre Bens e Servi\u00e7os \u2013 Estados e Munic\u00edpios)<\/b><br \/>\u2022\u00a0<b>Imposto Seletivo<\/b>\u00a0(com fun\u00e7\u00e3o extrafiscal, em substitui\u00e7\u00e3o parcial ao IPI).<\/p><p>A promessa central era\u00a0<b>eliminar a complexidade<\/b>,\u00a0<b>reduzir o efeito cascata<\/b>\u00a0e\u00a0<b>trazer mais transpar\u00eancia<\/b>\u00a0\u00e0 carga tribut\u00e1ria.<\/p><h2>O Problema \u2013 A pol\u00eamica da base de c\u00e1lculo<\/h2><p>Apesar da promessa de simplifica\u00e7\u00e3o, surgiu uma d\u00favida cr\u00edtica:<\/p><p>Os novos tributos (<b>IBS e CBS<\/b>) podem ser inclu\u00eddos na\u00a0<b>base de c\u00e1lculo<\/b>\u00a0dos tributos antigos (<b>ICMS, ISS e IPI<\/b>) durante a\u00a0<b>transi\u00e7\u00e3o (2026\u20132032)<\/b>?<\/p><p>Esse detalhe aparentemente t\u00e9cnico pode\u00a0<b>alterar a carga tribut\u00e1ria<\/b>, comprometer a\u00a0<b>neutralidade da reforma<\/b>\u00a0e gerar\u00a0<b>inseguran\u00e7a jur\u00eddica<\/b>.<\/p><h2>A Origem da Controv\u00e9rsia<\/h2><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>PEC 45\/2019 (texto original):<\/b>\u00a0vedava expressamente a inclus\u00e3o do IBS e da CBS na\u00a0<b>base de c\u00e1lculo<\/b>\u00a0do ICMS, ISS e IPI.<\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>EC 132\/2023 (texto final):<\/b>\u00a0essa veda\u00e7\u00e3o foi\u00a0<b>suprimida<\/b>, abrindo espa\u00e7o para a interpreta\u00e7\u00e3o de que, na aus\u00eancia de proibi\u00e7\u00e3o expressa, aplica-se a regra geral do\u00a0<b>\u201cc\u00e1lculo por dentro\u201d<\/b>\u00a0(imposto compondo a base de outro imposto).<\/li><\/ul><p>Esse\u00a0<b>apagamento<\/b>\u00a0\u00e9 o n\u00facleo da controv\u00e9rsia.<\/p><h2>O que foi suprimido na transi\u00e7\u00e3o da PEC 45\/19 para a EC 132\/23<\/h2><p>Para entender a origem da controv\u00e9rsia, \u00e9 preciso comparar a\u00a0<b>reda\u00e7\u00e3o original da PEC 45\/19<\/b>\u00a0com o\u00a0<b>texto final aprovado na EC 132\/23<\/b>:<\/p><p><b>Reda\u00e7\u00e3o da PEC 45\/19 (original):<\/b><\/p><ul><li><b>Art. 156-A, IX:<\/b>determinava que o IBS n\u00e3o poderia integrar sua pr\u00f3pria base de c\u00e1lculo nem a dos tributos previstos nos arts.\u00a0<b>153, IV e VIII (IPI e IOF), 155, II (ICMS), 156, III (ISS)<\/b> e 195 (PIS\/Cofins, CSLL etc.)<\/li><li><b>Art. 195, \u00a717:<\/b>\u00a0estabelecia que a CBS n\u00e3o poderia integrar sua pr\u00f3pria base nem a dos tributos dos mesmos artigos acima (<b>IPI, ICMS, ISS, IBS, PIS\/Cofins e CSLL<\/b>).<\/li><\/ul><p>Ou seja: estava\u00a0<b>expressamente proibido<\/b>\u00a0que o\u00a0<b>IBS e a CBS<\/b>\u00a0entrassem na\u00a0<b>base de c\u00e1lculo<\/b>\u00a0do ICMS, do ISS e de outros tributos j\u00e1 existentes.<\/p><h2>Comparativo detalhado<\/h2><p><b>PEC 45\/19 \u2013 texto original<\/b><br \/>Art. 156-A, IX<br \/>\u201c\u2026 n\u00e3o integrar\u00e1 sua pr\u00f3pria base de c\u00e1lculo nem a dos tributos previstos nos arts.\u00a0<b>153, IV e VIII, 155, II, 156, III<\/b>, e 195, I, \u201cb\u201d, IV e V, e da contribui\u00e7\u00e3o para o Programa de Integra\u00e7\u00e3o Social de que trata o art. 239.\u201d<br \/>Aqui aparece explicitamente a veda\u00e7\u00e3o de incluir o\u00a0<b>ICMS (art. 155, II)<\/b>\u00a0e o\u00a0<b>ISS (art. 156, III)<\/b>\u00a0na base do IBS.<\/p><p><b>EC 132\/23 \u2013 texto final<\/b><br \/>Art. 156-A, IX<br \/>\u201c\u2026 n\u00e3o integrar\u00e1 sua pr\u00f3pria base de c\u00e1lculo nem a dos tributos previstos nos arts. **153, VIII, e 195, I, \u201cb\u201d, IV e V, e da contribui\u00e7\u00e3o para o Programa de Integra\u00e7\u00e3o Social de que trata o art. 239.\u201d<\/p><h2>O que foi suprimido?<\/h2><p>Na transi\u00e7\u00e3o do texto, foram apagados os trechos que citavam:<br \/>\u2022\u00a0<b>\u201c153, IV\u201d \u2192 IPI<\/b><br \/>\u2022\u00a0<b>\u201c155, II\u201d \u2192 ICMS<\/b><br \/>\u2022\u00a0<b>\u201c156, III\u201d \u2192 ISS<\/b><\/p><p>Essas refer\u00eancias estavam no texto original, mas desapareceram na vers\u00e3o final da Emenda Constitucional.<\/p><h2>Explica\u00e7\u00e3o did\u00e1tica<\/h2><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Antes (PEC 45\/19):<\/b>\u00a0o texto era claro \u2014\u00a0<b>IBS n\u00e3o poderia compor a base do ICMS nem do ISS<\/b>.<\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Depois (EC 132\/23):<\/b>\u00a0esses dois tributos foram\u00a0<b>apagados da lista<\/b>, restando apenas proibi\u00e7\u00f5es ligadas a tributos federais (ex.:\u00a0<b>PIS, Cofins, CSLL e o pr\u00f3prio IPI<\/b>).<\/li><\/ul><p><b>Consequ\u00eancia:<\/b>\u00a0como n\u00e3o existe mais a proibi\u00e7\u00e3o expressa,\u00a0<b>estados e munic\u00edpios<\/b>\u00a0alegam que, pela regra geral, o\u00a0<b>IBS e a CBS devem sim compor a base do ICMS e do ISS<\/b>. \u00c9 exatamente esse \u201capagamento\u201d que gera a atual controv\u00e9rsia.<\/p><h2>Consequ\u00eancias da Omiss\u00e3o<\/h2><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Efeito cascata:<\/b>\u00a0imposto sobre imposto, contrariando a l\u00f3gica da reforma.<\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Viola\u00e7\u00e3o de princ\u00edpios constitucionais:<\/b><br \/>\u2022\u00a0<b>N\u00e3o cumulatividade<\/b><br \/>\u2022\u00a0<b>Neutralidade<\/b><br \/>\u2022\u00a0<b>Transpar\u00eancia<\/b><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Inseguran\u00e7a jur\u00eddica:<\/b>\u00a0abre espa\u00e7o para\u00a0<b>judicializa\u00e7\u00e3o em massa<\/b>\u00a0(uma nova\u00a0<b>\u201ctese do s\u00e9culo\u201d<\/b>).<\/li><\/ul><p><b>Risco pol\u00edtico e econ\u00f4mico:<\/b>\u00a0perda da\u00a0<b>credibilidade da reforma<\/b>.<\/p><h2>As Rea\u00e7\u00f5es e Movimentos Legislativos<\/h2><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>FNP e Comsefaz:<\/b>\u00a0defendem a inclus\u00e3o para evitar queda de arrecada\u00e7\u00e3o (ex.:\u00a0<b>ISS poderia perder at\u00e9 16,2% em 2032<\/b>).<\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Juristas e especialistas:<\/b>\u00a0apontam\u00a0<b>retrocesso jur\u00eddico<\/b>\u00a0e\u00a0<b>viola\u00e7\u00e3o da promessa da reforma<\/b>.<\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Projetos em andamento:<\/b>\u00a0tramita o\u00a0<b>PLP 16\/2025<\/b>, que busca deixar expresso que o\u00a0<b>IBS e a CBS n\u00e3o integram a base de c\u00e1lculo do ICMS, ISS e IPI<\/b>\u00a0durante a transi\u00e7\u00e3o.<\/li><\/ul><p><b>LC 214\/2025:<\/b>\u00a0j\u00e1 deixou claro que\u00a0<b>ICMS, ISS, Cofins e PIS n\u00e3o entram na base do IBS e da CBS<\/b>\u00a0\u2014 mas n\u00e3o trouxe reciprocidade para o sentido inverso.<\/p><h2>O que diz a LC 214\/2025<\/h2><p>A\u00a0<b>LC 214\/2025<\/b>\u00a0regulamentou v\u00e1rios pontos da reforma tribut\u00e1ria.<br \/>No\u00a0<b>artigo 12, \u00a72\u00ba, inciso V<\/b>, est\u00e1 escrito:<\/p><p>\u201cN\u00e3o integram a base de c\u00e1lculo do IBS e da CBS:\u00a0<b>o ICMS, o ISS, a Cofins e o PIS<\/b>.\u201d<\/p><p>Ou seja: a lei \u00e9 clara ao afirmar que os\u00a0<b>tributos antigos n\u00e3o entram na base dos novos tributos<\/b>.<\/p><h2>Explica\u00e7\u00e3o did\u00e1tica<\/h2><ul><li style=\"font-weight: 400;\" aria-level=\"1\">A\u00a0<b>base de c\u00e1lculo do IBS e da CBS<\/b>\u00a0\u00e9 o\u00a0<b>valor da opera\u00e7\u00e3o (o pre\u00e7o de venda)<\/b>.<\/li><li style=\"font-weight: 400;\" aria-level=\"1\">Pela\u00a0<b>LC 214\/25<\/b>, esse valor n\u00e3o pode ser inflado com\u00a0<b>ICMS, ISS, PIS ou Cofins<\/b>.<\/li><li style=\"font-weight: 400;\" aria-level=\"1\">Isso evita a cobran\u00e7a de\u00a0<b>IBS\/CBS \u201cem cima\u201d de tributos antigos<\/b>.<\/li><\/ul><p>At\u00e9 aqui, a l\u00f3gica da <b>simplifica\u00e7\u00e3o<\/b>\u00a0foi respeitada.<\/p><h2>IBS e CBS ser\u00e3o calculados \u201cpor fora\u201d<\/h2><p>Um ponto importante esclarecido pela pr\u00f3pria\u00a0<b>EC 132\/2023<\/b>\u00a0e refor\u00e7ado pela\u00a0<b>LC 214\/2025<\/b>\u00a0\u00e9 a\u00a0<b>forma de c\u00e1lculo dos novos tributos<\/b>:<\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\">O\u00a0<b>IBS e a CBS n\u00e3o integram suas pr\u00f3prias bases de c\u00e1lculo<\/b>.<\/li><li style=\"font-weight: 400;\" aria-level=\"1\">Isso significa que ser\u00e3o calculados\u00a0<b>\u201cpor fora\u201d<\/b>, como o\u00a0<b>IPI<\/b>, e\u00a0<b>n\u00e3o \u201cpor dentro\u201d<\/b>\u00a0como o\u00a0<b>ICMS<\/b>.<\/li><\/ul><p><b>Na pr\u00e1tica:<\/b><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>ICMS (por dentro):<\/b>\u00a0a al\u00edquota incide sobre um valor que j\u00e1 inclui o pr\u00f3prio imposto \u2192 a carga efetiva \u00e9 maior que a nominal.<\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>IBS e CBS (por fora):<\/b>\u00a0a al\u00edquota incide sobre o\u00a0<b>pre\u00e7o l\u00edquido da opera\u00e7\u00e3o<\/b>, garantindo\u00a0<b>mais transpar\u00eancia<\/b>\u00a0e alinhando a al\u00edquota\u00a0<b>nominal \u00e0 efetiva<\/b>.<\/li><\/ul><p>Esse desenho refor\u00e7a um dos objetivos centrais da reforma:\u00a0<b>acabar com o imposto \u201cescondido\u201d dentro do pre\u00e7o<\/b>\u00a0e dar\u00a0<b>clareza ao consumidor e \u00e0s empresas<\/b>.<\/p><h2>O problema: aus\u00eancia de reciprocidade<\/h2><p>O texto da\u00a0<b>LC 214\/2025<\/b>\u00a0n\u00e3o falou nada sobre a situa\u00e7\u00e3o inversa:<\/p><p>-Se o\u00a0<b>IBS e a CBS podem ou n\u00e3o entrar na base de c\u00e1lculo do ICMS, ISS e IPI<\/b>\u00a0(que continuam existindo durante a transi\u00e7\u00e3o).<\/p><p>Resultado:\u00a0<b>brecha interpretativa<\/b>\u00a0\u2192 risco de inclus\u00e3o de novos tributos nas bases antigas e mais\u00a0<b>inseguran\u00e7a jur\u00eddica<\/b>.<\/p><h2>O que isso significa na pr\u00e1tica<\/h2><ul><li style=\"font-weight: 400;\" aria-level=\"1\">O\u00a0<b>IBS e a CBS n\u00e3o podem ter em suas bases o ICMS, ISS, PIS e Cofins<\/b>\u00a0(isso est\u00e1 claro).<\/li><li style=\"font-weight: 400;\" aria-level=\"1\">Mas nada impede que o\u00a0<b>ICMS e o ISS tentem incluir IBS e CBS em suas pr\u00f3prias bases<\/b>.<\/li><\/ul><p>Resultado: abre-se um campo de\u00a0<b>potencial litigiosidade<\/b>\u00a0e\u00a0<b>contencioso bilion\u00e1rio<\/b>.<\/p><h2>Interpreta\u00e7\u00e3o pr\u00e1tica sobre o IPI<\/h2><ul><li style=\"font-weight: 400;\" aria-level=\"1\">Alguns entendem que, como a\u00a0<b>EC 132\/23<\/b>\u00a0citou expressamente que o\u00a0<b>Imposto Seletivo<\/b>\u00a0pode compor a base de outros tributos, se fosse o mesmo caso para o\u00a0<b>IPI<\/b>, isso teria sido escrito.<\/li><li style=\"font-weight: 400;\" aria-level=\"1\">Assim, o entendimento majorit\u00e1rio \u00e9 que o\u00a0<b>IPI n\u00e3o deve integrar a base do IBS\/CBS<\/b>.<\/li><li style=\"font-weight: 400;\" aria-level=\"1\">Por\u00e9m, ainda existe d\u00favida se o\u00a0<b>IBS e a CBS poderiam compor a base do IPI durante a transi\u00e7\u00e3o<\/b>, j\u00e1 que a prote\u00e7\u00e3o foi retirada.<\/li><\/ul><h2>Conclus\u00e3o did\u00e1tica sobre o IPI<\/h2><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Antes (PEC 45\/19):<\/b>\u00a0IBS e CBS n\u00e3o entrariam na base do IPI.<\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Depois (EC 132\/23):<\/b>\u00a0a prote\u00e7\u00e3o foi apagada.<\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>LC 214\/25:<\/b>\u00a0n\u00e3o trouxe regra espec\u00edfica sobre o IPI.<\/li><\/ul><p>Assim como no ICMS e no ISS, h\u00e1 uma\u00a0<b>zona cinzenta<\/b>\u00a0em rela\u00e7\u00e3o ao IPI.<br \/>Com o avan\u00e7o do\u00a0<b>Imposto Seletivo<\/b>, a discuss\u00e3o tende a perder for\u00e7a ap\u00f3s\u00a0<b>2032<\/b>, mas ainda\u00a0<b>gera inseguran\u00e7a no per\u00edodo de transi\u00e7\u00e3o<\/b>.<br \/><\/p><h2>O papel decisivo do PLP 16\/2025<\/h2><p>Diante dessa omiss\u00e3o, tramita na C\u00e2mara o\u00a0<b>PLP 16\/2025<\/b>, que busca deixar expresso que:<\/p><p>&#8211; <b>IBS e CBS n\u00e3o integram a base de c\u00e1lculo do ICMS, ISS e IPI durante a transi\u00e7\u00e3o.<\/b><\/p><p>Se aprovado, o\u00a0<b>PLP 16\/25<\/b>\u00a0ter\u00e1 tr\u00eas efeitos imediatos:<\/p><ol><li style=\"font-weight: 400;\" aria-level=\"1\">Eliminar o\u00a0<b>efeito cascata<\/b>\u00a0entre novos e antigos tributos.<\/li><li style=\"font-weight: 400;\" aria-level=\"1\">Garantir\u00a0<b>seguran\u00e7a jur\u00eddica<\/b>\u00a0para empresas e investidores.<\/li><li style=\"font-weight: 400;\" aria-level=\"1\">Preservar a\u00a0<b>integridade da reforma<\/b>, evitando aumento disfar\u00e7ado de carga tribut\u00e1ria.<br \/><\/li><\/ol><h2>O que pode acontecer na pr\u00e1tica<\/h2><p><b>Se o PLP 16\/2025 for aprovado:<\/b><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\">A pol\u00eamica \u00e9 encerrada.<\/li><li style=\"font-weight: 400;\" aria-level=\"1\">A promessa de um sistema\u00a0<b>simples e transparente<\/b>\u00a0ser\u00e1 preservada.<\/li><li style=\"font-weight: 400;\" aria-level=\"1\">Evita-se nova onda de\u00a0<b>lit\u00edgios<\/b>.<\/li><\/ul><p><b>Se o PLP 16\/2025 n\u00e3o for aprovado:<\/b><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Estados e munic\u00edpios<\/b>\u00a0podem insistir na inclus\u00e3o de IBS\/CBS na base do ICMS e ISS.<\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Contribuintes<\/b>\u00a0ir\u00e3o judicializar \u2192 aumento de\u00a0<b>contencioso bilion\u00e1rio<\/b>.<\/li><li style=\"font-weight: 400;\" aria-level=\"1\">O\u00a0<b>STF<\/b>\u00a0poder\u00e1 ser pressionado a rever entendimentos, inclusive a\u00a0<b>\u201ctese do s\u00e9culo\u201d<\/b>.<\/li><li style=\"font-weight: 400;\" aria-level=\"1\">A\u00a0<b>reforma perder\u00e1 credibilidade<\/b>\u00a0logo no in\u00edcio da transi\u00e7\u00e3o.<\/li><\/ul><h2>Conclus\u00e3o<\/h2><p>A\u00a0<b>base de c\u00e1lculo<\/b>\u00a0\u00e9 hoje um dos pontos mais sens\u00edveis da\u00a0<b>Reforma Tribut\u00e1ria<\/b>.<\/p><p>-A\u00a0<b>EC 132\/23<\/b>\u00a0apagou prote\u00e7\u00f5es importantes.<br \/>-A\u00a0<b>LC 214\/25<\/b>\u00a0trouxe avan\u00e7os, mas n\u00e3o resolveu a\u00a0<b>reciprocidade<\/b>.<br \/>-O futuro depende da\u00a0<b>aprova\u00e7\u00e3o ou n\u00e3o do PLP 16\/2025<\/b>.<\/p><p>Se aprovado, ser\u00e1 um\u00a0<b>marco de simplifica\u00e7\u00e3o<\/b>.<br \/>Se rejeitado ou adiado, o risco \u00e9 termos mais um ciclo de\u00a0<b>lit\u00edgios, inseguran\u00e7a e aumento indireto de carga tribut\u00e1ria<\/b>, exatamente o que a reforma prometia eliminar.<\/p><h3>Quer entender como essa mudan\u00e7a impacta a sua empresa?<\/h3><p>Fale com nosso time de especialistas e esteja preparado para a transi\u00e7\u00e3o tribut\u00e1ria.<\/p>\t\t\t\t\t\t\t\t<a href=\"https:\/\/curt.link\/simtaxreforma\" target=\"_blank\">\n\t\t\t\t<svg aria-hidden=\"true\" viewBox=\"0 0 448 512\" ><path d=\"M380.9 97.1C339 55.1 283.2 32 223.9 32c-122.4 0-222 99.6-222 222 0 39.1 10.2 77.3 29.6 111L0 480l117.7-30.9c32.4 17.7 68.9 27 106.1 27h.1c122.3 0 224.1-99.6 224.1-222 0-59.3-25.2-115-67.1-157zm-157 341.6c-33.2 0-65.7-8.9-94-25.7l-6.7-4-69.8 18.3L72 359.2l-4.4-7c-18.5-29.4-28.2-63.3-28.2-98.2 0-101.7 82.8-184.5 184.6-184.5 49.3 0 95.6 19.2 130.4 54.1 34.8 34.9 56.2 81.2 56.1 130.5 0 101.8-84.9 184.6-186.6 184.6zm101.2-138.2c-5.5-2.8-32.8-16.2-37.9-18-5.1-1.9-8.8-2.8-12.5 2.8-3.7 5.6-14.3 18-17.6 21.8-3.2 3.7-6.5 4.2-12 1.4-32.6-16.3-54-29.1-75.5-66-5.7-9.8 5.7-9.1 16.3-30.3 1.8-3.7.9-6.9-.5-9.7-1.4-2.8-12.5-30.1-17.1-41.2-4.5-10.8-9.1-9.3-12.5-9.5-3.2-.2-6.9-.2-10.6-.2-3.7 0-9.7 1.4-14.8 6.9-5.1 5.6-19.4 19-19.4 46.3 0 27.3 19.9 53.7 22.6 57.4 2.8 3.7 39.1 59.7 94.8 83.8 35.2 15.2 49 16.5 66.6 13.9 10.7-1.6 32.8-13.4 37.4-26.4 4.6-13 4.6-24.1 3.2-26.4-1.3-2.5-5-3.9-10.5-6.6z\"><\/path><\/svg>\t\t\t\n\t\t\t\t\t\t\t\t\tENTRE EM CONTATO COM A SIMTAX\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<h2>Contato para informa\u00e7\u00f5es sobre Ferramentas, Consultoria, Mentoria ou Treinamento:<\/h2>\t\t<p>\u25ba E-mail: comercial@simtax.com.br<br \/>\u25ba <a href=\"https:\/\/api.whatsapp.com\/send?phone=5511975434715&amp;text=Ol%C3%A1,%20vim%20do%20Blog%20e%20gostaria%20de%20mais%20informa%C3%A7%C3%B5es\">(11) 97543-4715\u00a0<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>O que \u00e9 a Reforma Tribut\u00e1ria? A\u00a0Reforma Tribut\u00e1ria (EC 132\/2023)\u00a0foi criada com o objetivo de\u00a0simplificar os tributos sobre consumo\u00a0no Brasil, substituindo cinco tributos:\u2022\u00a0PIS e Cofins\u2022\u00a0IPI\u2022\u00a0ICMS\u2022\u00a0ISS por apenas tr\u00eas:\u2022\u00a0CBS (Contribui\u00e7\u00e3o sobre Bens e Servi\u00e7os \u2013 Federal)\u2022\u00a0IBS (Imposto sobre Bens e Servi\u00e7os \u2013 Estados e Munic\u00edpios)\u2022\u00a0Imposto Seletivo\u00a0(com fun\u00e7\u00e3o extrafiscal, em substitui\u00e7\u00e3o parcial ao IPI). A promessa central [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":9156,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"footnotes":""},"categories":[36],"tags":[],"class_list":["post-9155","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-reforma-tributaria"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>A Pol\u00eamica da Base de C\u00e1lculo na Reforma Tribut\u00e1ria - Simtax<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/simtax.com.br\/reforma\/a-polemica-da-base-de-calculo-na-reforma-tributaria\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"A Pol\u00eamica da Base de C\u00e1lculo na Reforma Tribut\u00e1ria - Simtax\" \/>\n<meta property=\"og:description\" content=\"O que \u00e9 a Reforma Tribut\u00e1ria? A\u00a0Reforma Tribut\u00e1ria (EC 132\/2023)\u00a0foi criada com o objetivo de\u00a0simplificar os tributos sobre consumo\u00a0no Brasil, substituindo cinco tributos:\u2022\u00a0PIS e Cofins\u2022\u00a0IPI\u2022\u00a0ICMS\u2022\u00a0ISS por apenas tr\u00eas:\u2022\u00a0CBS (Contribui\u00e7\u00e3o sobre Bens e Servi\u00e7os \u2013 Federal)\u2022\u00a0IBS (Imposto sobre Bens e Servi\u00e7os \u2013 Estados e Munic\u00edpios)\u2022\u00a0Imposto Seletivo\u00a0(com fun\u00e7\u00e3o extrafiscal, em substitui\u00e7\u00e3o parcial ao IPI). 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