{"id":9479,"date":"2025-12-09T14:02:23","date_gmt":"2025-12-09T14:02:23","guid":{"rendered":"https:\/\/simtax.com.br\/reforma\/aliquota-cbs-2027-o-que-diz-o-art-353-da-reforma-tributaria\/"},"modified":"2025-12-09T14:02:23","modified_gmt":"2025-12-09T14:02:23","slug":"aliquota-cbs-2027-o-que-diz-o-art-353-da-reforma-tributaria","status":"publish","type":"post","link":"https:\/\/simtax.com.br\/reforma\/aliquota-cbs-2027-o-que-diz-o-art-353-da-reforma-tributaria\/","title":{"rendered":"Al\u00edquota CBS 2027: o que diz o Art. 353 da Reforma Tribut\u00e1ria"},"content":{"rendered":"\n<!-- BLOCO 1 - T\u00edtulo e introdu\u00e7\u00e3o -->\n<h1>Al\u00edquota CBS 2027: como ser\u00e1 calculada pelo Art. 353<\/h1>\nA <strong>al\u00edquota CBS 2027<\/strong> ser\u00e1 o ponto de partida do novo sistema de tributos sobre consumo.\n\nEla n\u00e3o ser\u00e1 escolhida de forma pol\u00edtica ou intuitiva.\n\nO valor vir\u00e1 de um c\u00e1lculo t\u00e9cnico previsto na <a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/Lcp214.htm\" target=\"_blank\" rel=\"noopener\">Lei Complementar n\u00ba 214\/2025<\/a>.\n\nEste artigo explica, de forma did\u00e1tica, como o Art. 353 define a <strong>al\u00edquota CBS 2027<\/strong>.\n\nA ideia \u00e9 mostrar a l\u00f3gica por tr\u00e1s das simula\u00e7\u00f5es, da neutralidade e do impacto para as empresas do mercado farma.\n\n<!-- BLOCO 2 - Art. 353 e vis\u00e3o geral do c\u00e1lculo -->\n<h2>O que o Art. 353 define sobre a al\u00edquota CBS 2027<\/h2>\nO ponto de partida est\u00e1 no caput do artigo.\n<blockquote>\u201cA al\u00edquota de refer\u00eancia da CBS para 2027 ser\u00e1 fixada com base na estimativa, para cada um dos anos-base de 2024 e 2025:\u201d<\/blockquote>\nIsso significa que a <strong>al\u00edquota CBS 2027<\/strong> ser\u00e1 calculada olhando para tr\u00e1s.\n\nO governo volta aos anos de 2024 e 2025 e faz simula\u00e7\u00f5es como se a CBS j\u00e1 existisse nesses per\u00edodos.\n\nEm vez de usar 2026, que \u00e9 um ano de transi\u00e7\u00e3o com carga simb\u00f3lica, a lei busca base hist\u00f3rica.\n\nAssim, o c\u00e1lculo se ancora em dados reais de arrecada\u00e7\u00e3o e comportamento econ\u00f4mico.\n\n<a href=\"https:\/\/wa.me\/5511975434715?text=Vim%20do%20artigo%20da%20Reforma%20Tribut%C3%A1ria%20e%20quero%20mais%20informa%C3%A7%C3%B5es%20sobre%20a%20Simtax\" target=\"_blank\" rel=\"noopener\">\n<img fetchpriority=\"high\" decoding=\"async\" src=\"https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-2.png\" sizes=\"(max-width: 1024px) 100vw, 1024px\" srcset=\"https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-2.png 1024w, https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-2-300x88.png 300w, https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-2-768x225.png 768w, https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-2-570x167.png 570w, https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-2-270x79.png 270w, https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-2-800x234.png 800w\" alt=\"\" width=\"1024\" height=\"300\" \/> <\/a>\n<!-- BLOCO 3 - Tr\u00eas simula\u00e7\u00f5es obrigat\u00f3rias -->\n<h2>As tr\u00eas simula\u00e7\u00f5es obrigat\u00f3rias para 2024 e 2025<\/h2>\nO Art. 353 determina tr\u00eas estimativas t\u00e9cnicas para cada ano-base.\n<blockquote>I \u2013 estimativa da receita da CBS no ano-base, com base na legisla\u00e7\u00e3o de 2027;\nII \u2013 estimativa da receita do Imposto Seletivo no ano-base, com base nas al\u00edquotas de 2027;\nIII \u2013 estimativa da receita do IPI no ano-base, com base nas al\u00edquotas de 2027.<\/blockquote>\nNa pr\u00e1tica, a equipe t\u00e9cnica precisa responder tr\u00eas perguntas.\n<h3>Estimativa da CBS com regras de 2027<\/h3>\nPrimeiro, simula-se quanto a CBS arrecadaria em 2024 e 2025.\n\nPara isso, aplica-se a legisla\u00e7\u00e3o que valer\u00e1 em 2027.\n\nEntram nessa conta:\n<ul>\n \t<li>al\u00edquota de refer\u00eancia projetada;<\/li>\n \t<li>regimes espec\u00edficos;<\/li>\n \t<li>redu\u00e7\u00f5es de al\u00edquota;<\/li>\n \t<li>regras de base de c\u00e1lculo.<\/li>\n<\/ul>\nO objetivo \u00e9 ver qual seria a arrecada\u00e7\u00e3o da CBS se ela j\u00e1 existisse nesses anos.\n<h3>Estimativa do Imposto Seletivo com al\u00edquotas de 2027<\/h3>\nDepois, a lei manda simular o Imposto Seletivo.\n\nA pergunta \u00e9 simples.\n\nSe as al\u00edquotas do Imposto Seletivo de 2027 j\u00e1 valessem em 2024 e 2025, qual seria a arrecada\u00e7\u00e3o?\n\nEsse passo \u00e9 importante porque o Seletivo afeta a carga total sobre bens e servi\u00e7os.\n\nSe o Seletivo arrecadar muito, a <strong>al\u00edquota CBS 2027<\/strong> tende a ser menor para manter a neutralidade.\n<h3>Estimativa do IPI residual<\/h3>\nPor fim, a lei exige uma estimativa do IPI.\n\nMesmo com o novo sistema, o IPI permanece para alguns produtos.\n\nA simula\u00e7\u00e3o pergunta:\n\nSe as al\u00edquotas de IPI de 2027 se aplicassem em 2024 e 2025, qual seria a receita?\n\nEsse valor entra na composi\u00e7\u00e3o da carga global, junto com CBS e Imposto Seletivo.\n\n<!-- BLOCO 4 - Quadro-resumo e neutralidade -->\n<h2>Resumo das simula\u00e7\u00f5es em forma de quadro<\/h2>\nPara organizar a l\u00f3gica, podemos resumir as simula\u00e7\u00f5es assim.\n<table>\n<thead>\n<tr>\n<th>Elemento simulado<\/th>\n<th>Base de c\u00e1lculo<\/th>\n<th>Regras usadas<\/th>\n<th>Objetivo principal<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>CBS<\/td>\n<td>2024 e 2025<\/td>\n<td>Legisla\u00e7\u00e3o de 2027<\/td>\n<td>Calibrar a <strong>al\u00edquota CBS 2027<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Imposto Seletivo<\/td>\n<td>2024 e 2025<\/td>\n<td>Al\u00edquotas de 2027<\/td>\n<td>Ajustar a carga total sobre consumo<\/td>\n<\/tr>\n<tr>\n<td>IPI residual<\/td>\n<td>2024 e 2025<\/td>\n<td>Al\u00edquotas de 2027<\/td>\n<td>Completar a vis\u00e3o da carga de tributos<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Neutralidade: compara\u00e7\u00e3o com a arrecada\u00e7\u00e3o de 2012 a 2021<\/h2>\nAs simula\u00e7\u00f5es n\u00e3o servem apenas para gerar n\u00fameros soltos.\n\nA lei exige neutralidade em rela\u00e7\u00e3o \u00e0 arrecada\u00e7\u00e3o hist\u00f3rica.\n<blockquote>\u201cA al\u00edquota de refer\u00eancia para 2027 ser\u00e1 fixada de forma a que haja equival\u00eancia entre:\nI \u2013 a m\u00e9dia da raz\u00e3o (CBS + IS + IPI) \/ PIB nos anos-base 2024 e 2025; e\nII \u2013 a m\u00e9dia da raz\u00e3o (receita de refer\u00eancia da Uni\u00e3o) \/ PIB nos anos de 2012 a 2021.\u201d<\/blockquote>\nNa pr\u00e1tica, a conta compara dois indicadores.\n<ul>\n \t<li>Quanto CBS + Imposto Seletivo + IPI representariam do PIB.<\/li>\n \t<li>Quanto a receita de refer\u00eancia da Uni\u00e3o representou do PIB entre 2012 e 2021.<\/li>\n<\/ul>\nA <strong>al\u00edquota CBS 2027<\/strong> ser\u00e1 ajustada at\u00e9 que essas m\u00e9dias fiquem equivalentes.\n\n\u00c9 um mecanismo para manter a carga global est\u00e1vel.\n\n<a href=\"https:\/\/chat.whatsapp.com\/DHOLpkST0zj7XadjyeOc6s\" target=\"_blank\" rel=\"noopener\">\n<img decoding=\"async\" src=\"https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-3.png\" sizes=\"(max-width: 1024px) 100vw, 1024px\" srcset=\"https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-3.png 1024w, https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-3-300x88.png 300w, https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-3-768x225.png 768w, https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-3-570x167.png 570w, https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-3-270x79.png 270w, https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-3-800x234.png 800w\" alt=\"\" width=\"1024\" height=\"300\" \/> <\/a>\n<!-- BLOCO 5 - Exemplo num\u00e9rico e prazos de 2026 -->\n<h2>Exemplo num\u00e9rico simplificado<\/h2>\nA lei n\u00e3o traz n\u00fameros prontos.\n\nMas podemos imaginar um exemplo did\u00e1tico, apenas para ilustrar.\n\nSuponha o seguinte cen\u00e1rio.\n<table>\n<thead>\n<tr>\n<th>Indicador<\/th>\n<th>Valor fict\u00edcio<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>M\u00e9dia receita de refer\u00eancia \/ PIB (2012\u20132021)<\/td>\n<td>9%<\/td>\n<\/tr>\n<tr>\n<td>CBS simulada \/ PIB (2024\u20132025)<\/td>\n<td>5%<\/td>\n<\/tr>\n<tr>\n<td>Imposto Seletivo simulado \/ PIB (2024\u20132025)<\/td>\n<td>2,5%<\/td>\n<\/tr>\n<tr>\n<td>IPI simulado \/ PIB (2024\u20132025)<\/td>\n<td>1,5%<\/td>\n<\/tr>\n<tr>\n<td>Total CBS + IS + IPI \/ PIB<\/td>\n<td>9%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\nNesse exemplo, a <strong>al\u00edquota CBS 2027<\/strong> que gerou 5% do PIB, somada ao Seletivo e ao IPI, igualou a m\u00e9dia hist\u00f3rica de 9%.\n\nQuando essa equival\u00eancia \u00e9 atingida, a lei considera respeitada a neutralidade.\n<h2>Prazos especiais de 2026 para definir a al\u00edquota CBS 2027<\/h2>\nO Art. 353 tamb\u00e9m dialoga com os prazos do Art. 349.\n\nA lei prev\u00ea uma regra especial para 2026.\n<blockquote>\u201cNo ano de 2026, os prazos dos arts. 349 ser\u00e3o prorrogados em 45 dias.\u201d<\/blockquote>\n2026 \u00e9 o ano de calibragem do sistema.\n\n\u00c9 quando entram as primeiras notas fiscais adaptadas \u00e0 CBS e ao IBS.\n\nA amplia\u00e7\u00e3o de prazo tem tr\u00eas fun\u00e7\u00f5es principais.\n<ul>\n \t<li>Dar mais tempo para o TCU concluir as simula\u00e7\u00f5es.<\/li>\n \t<li>Permitir que o Executivo e o Comit\u00ea Gestor analisem os cen\u00e1rios.<\/li>\n \t<li>Garantir que o Senado fixe a <strong>al\u00edquota CBS 2027<\/strong> com base em dados consolidados.<\/li>\n<\/ul>\n\u00c9 uma folga t\u00e9cnica para reduzir erros na largada do novo modelo.\n<h2>Impactos pr\u00e1ticos da al\u00edquota CBS 2027 para o mercado farma<\/h2>\nPara o mercado farmac\u00eautico, esse c\u00e1lculo n\u00e3o \u00e9 apenas te\u00f3rico.\n\nA <strong>al\u00edquota CBS 2027<\/strong> vai impactar diretamente pre\u00e7os, margens e negocia\u00e7\u00e3o.\n\nAlguns pontos merecem aten\u00e7\u00e3o.\n<ul>\n \t<li>A carga final depender\u00e1 da combina\u00e7\u00e3o entre CBS, Imposto Seletivo e IPI.<\/li>\n \t<li>Setores com maior consumo final ter\u00e3o peso relevante nas simula\u00e7\u00f5es.<\/li>\n \t<li>Empresas com opera\u00e7\u00f5es complexas precisar\u00e3o revisar modelos de precifica\u00e7\u00e3o.<\/li>\n<\/ul>\nInd\u00fastrias, distribuidores, redes e farm\u00e1cias precisam antecipar cen\u00e1rios.\n\nFerramentas de simula\u00e7\u00e3o tribut\u00e1ria s\u00e3o fundamentais nessa etapa.\n\nConte\u00fados como o artigo da Simtax sobre a <a href=\"https:\/\/simtax.com.br\/blog\/reforma-tributaria-no-setor-farmaceutico\/\" target=\"_blank\" rel=\"noopener\">Reforma Tribut\u00e1ria no setor farmac\u00eautico<\/a> ajudam a construir essa vis\u00e3o.\n\nVale tamb\u00e9m acompanhar an\u00e1lises espec\u00edficas sobre a <a href=\"https:\/\/simtax.com.br\/blog\/cbs-reforma-tributaria-mercado-farmaceutico\/\" target=\"_blank\" rel=\"noopener\">CBS no mercado farmac\u00eautico<\/a> e sobre o <a href=\"https:\/\/simtax.com.br\/blog\/imposto-seletivo-reforma-tributaria-setor-farma\/\" target=\"_blank\" rel=\"noopener\">Imposto Seletivo na Reforma<\/a>.\n<h2>Como se preparar para a al\u00edquota CBS 2027<\/h2>\nA <strong>al\u00edquota CBS 2027<\/strong> ser\u00e1 definida por um modelo matem\u00e1tico, e n\u00e3o por um chute.\n\nEla nasce de simula\u00e7\u00f5es, de compara\u00e7\u00f5es com a arrecada\u00e7\u00e3o hist\u00f3rica e de regras claras de neutralidade.\n\nPara as empresas do setor farma, o recado \u00e9 direto.\n\nN\u00e3o basta saber que a Reforma Tribut\u00e1ria est\u00e1 chegando.\n\n\u00c9 preciso transformar essa leitura em n\u00fameros, cen\u00e1rios e decis\u00f5es concretas.\n\nFerramentas especializadas, como as solu\u00e7\u00f5es da Simtax, ajudam a testar diferentes cen\u00e1rios de pre\u00e7o e margem.\n\nIsso reduz o risco de erro na forma\u00e7\u00e3o de pre\u00e7os em 2027 e nos anos seguintes.\n\nSe a sua empresa quer atravessar a Reforma com seguran\u00e7a, o melhor momento para se preparar \u00e9 agora.\n\n<strong>Quer preparar sua empresa para a Reforma Tribut\u00e1ria? Fale com a Simtax.<\/strong>\n<h2>Contato para informa\u00e7\u00f5es sobre Ferramentas, Consultoria, Mentoria ou Treinamento:<\/h2>\n\u25ba E-mail: comercial@simtax.com.br\n\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>\n\nCompartilhe:\n\n&nbsp;\n<h2>Posts relacionados:<\/h2>\n","protected":false},"excerpt":{"rendered":"<p>Entenda como a al\u00edquota CBS 2027 ser\u00e1 calculada com simula\u00e7\u00f5es da CBS, Imposto Seletivo e IPI e respeito \u00e0 neutralidade da carga.<\/p>\n","protected":false},"author":1,"featured_media":9480,"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-9479","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 - 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