“PIS/Cofins: decreto que reduz tributo para grandes empresas é revogado”
O governo de Luiz Inácio Lula da Silva (PT) revogou neste domingo (1º) o decreto que reduzia as alíquotas de tributos pagos por grandes empresas pela metade.
A redução dos tributos poderia ter impacto de R$ 5,8 bilhões nas receitas no primeiro ano da gestão do petista. Por isso, a revogação já era esperada.
Antes mesmo da posse, a equipe do ministro da Fazenda, Fernando Haddad, havia manifestado preocupação com decisões do governo anterior que provocavam perda de arrecadação em meio a um aumento de despesas devido à PEC da Transição, investimento estimado em R$ 193 bilhões em 2023.
Redução de tributos
O decreto do ex-presidente Jair Bolsonaro, publicado em edição extra do Diário Oficial da União na sexta-feira (30), reduzia à metade as alíquotas de PIS e Cofins sobre as receitas financeiras de empresas que adotam o regime não cumulativo para recolher as contribuições. Em geral, apenas grandes empresas optam por essa modalidade.
Empresas do regime não cumulativo pagam uma alíquota de 9,65% de PIS/Cofins sobre suas receitas. No entanto, esse percentual cai a 4,65% quando se trata de receitas financeiras — obtidas com rendimentos de aplicações no mercado, como títulos de renda fixa, além de juros cobrados de fornecedores ou descontos obtidos pelas companhias.
Com o decreto do governo Bolsonaro, a alíquota ficaria reduzida a 2,33% a partir de 1º de janeiro de 2023. Mesmo com a revogação, algum impacto deve ser sentido pelo governo Lula. Isso porque um aumento nas alíquotas de PIS e Cofins só produz efeito 90 dias após a publicação do ato.
Lula também revogou outras duas decisões do governo anterior no mesmo decreto. Bolsonaro havia cortado à metade as alíquotas do adicional ao frete para a renovação da marinha mercante. Além disso, decreto de Mourão prorrogou a vigência de incentivos fiscais do Programa de Apoio ao Desenvolvimento Tecnológico da Indústria de Semicondutores (Padis). Os dois textos foram revogados.
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