{"id":9481,"date":"2025-12-09T14:04:15","date_gmt":"2025-12-09T14:04:15","guid":{"rendered":"https:\/\/simtax.com.br\/reforma\/aliquota-cbs-2028-como-o-governo-definira-o-percentual\/"},"modified":"2025-12-09T14:04:15","modified_gmt":"2025-12-09T14:04:15","slug":"aliquota-cbs-2028-como-o-governo-definira-o-percentual","status":"publish","type":"post","link":"https:\/\/simtax.com.br\/reforma\/aliquota-cbs-2028-como-o-governo-definira-o-percentual\/","title":{"rendered":"Al\u00edquota CBS 2028: como o governo definir\u00e1 o percentual"},"content":{"rendered":"\n<!-- BLOCO 1 - T\u00edtulo e introdu\u00e7\u00e3o -->\n<h1>Al\u00edquota CBS 2028: como ser\u00e1 calculada pelo Art. 354<\/h1>\nA <strong>al\u00edquota CBS 2028<\/strong> ser\u00e1 definida por um c\u00e1lculo t\u00e9cnico previsto no Art. 354 da <a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/Lcp214.htm\" target=\"_blank\" rel=\"noopener\">Lei Complementar n\u00ba 214\/2025<\/a>. O artigo mant\u00e9m a l\u00f3gica usada no c\u00e1lculo da al\u00edquota de 2027, mas altera os anos-base e a legisla\u00e7\u00e3o utilizada nas simula\u00e7\u00f5es.\n\nA seguir, apresentamos uma explica\u00e7\u00e3o did\u00e1tica sobre como a al\u00edquota ser\u00e1 definida, com base na legisla\u00e7\u00e3o e nos mecanismos de neutralidade da Reforma Tribut\u00e1ria.\n\n<!-- BLOCO 2 - Origem da al\u00edquota -->\n<h2>De onde vem a al\u00edquota da CBS em 2028?<\/h2>\nO caput do Art. 354 determina:\n<blockquote>\u201cA al\u00edquota de refer\u00eancia da CBS para 2028 ser\u00e1 fixada com base na estimativa, para cada um dos anos-base de 2025 e 2026:\u201d<\/blockquote>\nIsso significa que a <strong>al\u00edquota CBS 2028<\/strong> ser\u00e1 calculada a partir de dois anos muito diferentes entre si.\n<ul>\n \t<li>2025: um ano ainda sem CBS.<\/li>\n \t<li>2026: ano sem cobran\u00e7a efetiva, mas j\u00e1 com NF-e, escritura\u00e7\u00e3o e c\u00e1lculos adaptados ao modelo IBS\/CBS.<\/li>\n<\/ul>\nO resultado \u00e9 um conjunto de dados mais confi\u00e1vel para estimar a arrecada\u00e7\u00e3o futura.\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 - As tr\u00eas simula\u00e7\u00f5es -->\n<h2>As tr\u00eas simula\u00e7\u00f5es obrigat\u00f3rias para calcular a al\u00edquota de 2028<\/h2>\nO caput do artigo segue:\n<blockquote>I \u2013 estimativa da receita da CBS no ano-base com base na legisla\u00e7\u00e3o de 2028;\nII \u2013 estimativa da receita do Imposto Seletivo no ano-base com base nas al\u00edquotas de 2028;\nIII \u2013 estimativa da receita do IPI no ano-base com base nas al\u00edquotas de 2028.<\/blockquote>\n<h3>Simula\u00e7\u00e3o 1: Receita da CBS nos anos-base<\/h3>\nA primeira simula\u00e7\u00e3o responde:\n\n\u201cQuanto a CBS arrecadaria em 2025 e 2026 se j\u00e1 estivesse valendo com as regras de 2028?\u201d\n\nPara isso, s\u00e3o aplicados:\n<ul>\n \t<li>a al\u00edquota projetada para 2028;<\/li>\n \t<li>regimes espec\u00edficos;<\/li>\n \t<li>redu\u00e7\u00f5es previstas;<\/li>\n \t<li>regras de cr\u00e9dito financeiro;<\/li>\n \t<li>bases de c\u00e1lculo do novo sistema.<\/li>\n<\/ul>\nEssa simula\u00e7\u00e3o \u00e9 fundamental para assegurar neutralidade fiscal.\n<h3>Simula\u00e7\u00e3o 2: Receita do Imposto Seletivo<\/h3>\nO Imposto Seletivo tamb\u00e9m deve ser simulado como se as al\u00edquotas de 2028 j\u00e1 existissem nos anos-base.\n\nQuanto maior for o Seletivo simulado, menor tende a ser a <strong>al\u00edquota CBS 2028<\/strong>.\n<h3>Simula\u00e7\u00e3o 3: Receita do IPI residual<\/h3>\nO IPI continua existindo, de forma residual, para alguns produtos.\n\nAssim, o artigo exige:\n\n\u201cSimule quanto o IPI arrecadaria em 2025 e 2026 se as al\u00edquotas de 2028 se aplicassem.\u201d\n\nEsses valores complementam a equa\u00e7\u00e3o global de arrecada\u00e7\u00e3o.\n\n<!-- BLOCO 4 - Neutralidade e exemplo -->\n<h2>Equival\u00eancia com a arrecada\u00e7\u00e3o hist\u00f3rica (neutralidade)<\/h2>\nO par\u00e1grafo \u00fanico repete o mecanismo do Art. 353:\n<blockquote>\u201cA al\u00edquota para 2028 ser\u00e1 fixada de forma que haja equival\u00eancia entre:\nI \u2013 a m\u00e9dia da raz\u00e3o (CBS + Seletivo + IPI) \/ PIB nos anos-base 2025\u20132026;\nII \u2013 a m\u00e9dia da raz\u00e3o da receita de refer\u00eancia da Uni\u00e3o \/ PIB nos anos 2012\u20132021.\u201d<\/blockquote>\nA ideia central \u00e9 comparar dois indicadores.\n<ul>\n \t<li>Quanto CBS + Seletivo + IPI representariam do PIB nos anos-base.<\/li>\n \t<li>Quanto a arrecada\u00e7\u00e3o hist\u00f3rica da Uni\u00e3o representou do PIB entre 2012 e 2021.<\/li>\n<\/ul>\nA <strong>al\u00edquota CBS 2028<\/strong> ser\u00e1 ajustada at\u00e9 que as duas m\u00e9dias fiquem equivalentes.\n<h2>Exemplo simplificado<\/h2>\nSuponha que:\n<ul>\n \t<li>Receita hist\u00f3rica (2012\u20132021): 9% do PIB<\/li>\n \t<li>CBS simulada (2025\u20132026): 6% do PIB<\/li>\n \t<li>Seletivo simulado: 2% do PIB<\/li>\n \t<li>IPI simulado: 1% do PIB<\/li>\n<\/ul>\nSomando:\n\n6% + 2% + 1% = <strong>9% do PIB<\/strong>\n\nNesse cen\u00e1rio fict\u00edcio, a al\u00edquota projetada para 2028 estaria corretamente ajustada.\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 - Papel de 2026 -->\n<h2>O papel crucial de 2026<\/h2>\nEmbora n\u00e3o tenha cobran\u00e7a real, 2026 ser\u00e1 o primeiro ano com:\n<ul>\n \t<li>NF-e totalmente adaptada ao IBS\/CBS;<\/li>\n \t<li>escritura\u00e7\u00e3o seguindo a l\u00f3gica de cr\u00e9dito financeiro;<\/li>\n \t<li>bases reais estruturadas no modelo definitivo.<\/li>\n<\/ul>\nEsses dados tornam a simula\u00e7\u00e3o mais precisa e fortalecem a confiabilidade do c\u00e1lculo da <strong>al\u00edquota CBS 2028<\/strong>.\n\n<!-- BLOCO 6 - Conclus\u00e3o e CTA -->\n<h2>Conclus\u00e3o<\/h2>\nA al\u00edquota de 2028 ser\u00e1 resultado de um modelo matem\u00e1tico baseado em simula\u00e7\u00f5es e neutralidade.\n\nPara o mercado farma, compreender esse c\u00e1lculo \u00e9 essencial para construir estrat\u00e9gias de pre\u00e7os e margens.\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>Al\u00edquota CBS 2028: como ser\u00e1 calculada pelo Art. 354 A al\u00edquota CBS 2028 ser\u00e1 definida por um c\u00e1lculo t\u00e9cnico previsto no Art. 354 da Lei Complementar n\u00ba 214\/2025. O artigo mant\u00e9m a l\u00f3gica usada no c\u00e1lculo da al\u00edquota de 2027, mas altera os anos-base e a legisla\u00e7\u00e3o utilizada nas simula\u00e7\u00f5es. A seguir, apresentamos uma explica\u00e7\u00e3o [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":9482,"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-9481","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>Al\u00edquota CBS 2028: como o governo definir\u00e1 o percentual - 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\/aliquota-cbs-2028-como-o-governo-definira-o-percentual\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Al\u00edquota CBS 2028: como o governo definir\u00e1 o percentual - Simtax\" \/>\n<meta property=\"og:description\" content=\"Al\u00edquota CBS 2028: como ser\u00e1 calculada pelo Art. 354 A al\u00edquota CBS 2028 ser\u00e1 definida por um c\u00e1lculo t\u00e9cnico previsto no Art. 354 da Lei Complementar n\u00ba 214\/2025. O artigo mant\u00e9m a l\u00f3gica usada no c\u00e1lculo da al\u00edquota de 2027, mas altera os anos-base e a legisla\u00e7\u00e3o utilizada nas simula\u00e7\u00f5es. 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O artigo mant\u00e9m a l\u00f3gica usada no c\u00e1lculo da al\u00edquota de 2027, mas altera os anos-base e a legisla\u00e7\u00e3o utilizada nas simula\u00e7\u00f5es. 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