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17/07/2014 s 15:26 por Simples Nacional
Senado aprova ampliao do Supersimples a todo o setor de servios
crditos: http://www.portalcfc.org.br/noticia.php?new=15861

 

Senado aprova ampliao do Supersimples a todo o setor de servios

POSTADO POR: COMUNICAO CFC


O Senado Federal aprovou, nesta quarta-feira (16), o projeto de lei que universaliza o acesso do setor de servios ao Simples Nacional (Supersimples). ?A aprovao do projeto de grande importncia para o desenvolvimento do Pas, uma vez que as empresas do setor de servios representam grande parte dos negcios que movem a economia do Brasil?, afirma o presidente do CFC, Jos Martonio Alves Coelho.

O Supersimples traz, entre outros benefcios, a simplificao da burocracia que envolve os impostos e refora a capacidade de produo e venda das micro e pequenas empresas.

Aps a aprovao pelo Senado, o projeto de lei segue para a sano presidencial. A expectativa que a nova tabela criada pelo projeto entre em vigor a partir de 1 de janeiro de 2015.

A proposta aprovada cria uma nova tabela para servios no Supersimples, com alquotas que variam de 16,93% a 22,45%, e concede o acesso ao regime de tributao, por exemplo, a servios relacionados advocacia, corretagem e medicina, odontologia e psicologia.

 

Proposta aprovada

Seguem mais informaes divulgadas pela Agncia Senado:

?O texto atribui ao Comit Gestor do Simples Nacional (CGSN) a funo de disciplinar o acesso do microempreendedor individual (MEI) e das micro e pequenas empresas a documento fiscal eletrnico por meio do portal do Simples Nacional e tambm estende a outras empresas facilidades j previstas no Estatuto da Micro e Pequena Empresa (Lei Complementar 123/2006).

O presidente do Senado, Renan Calheiros, ressaltou as vantagens da universalizao do Simples para outros setores da economia.

- Alm de incentivar a pequena empresa, estende a outras categorias de prestadores de servio os benefcios desse regime de tributao diferenciado ? disse.

 

Novo enquadramento

Empresas produtoras de refrigerantes, guas saborizadas gaseificadas e preparaes compostas no alcolicas podero optar pelo Supersimples. O Plenrio manteve ainda mudana feita na Cmara em relao ao enquadramento de algumas atividades de servios, como fisioterapia e corretagem de seguros, que passam da tabela de maior valor (tabela seis), criada pelo projeto, para a tabela trs, de menor valor dentre as do setor de servio.

J os servios advocatcios so includos na tabela quatro; e os decorrentes de atividade intelectual, de natureza tcnica, cientfica, desportiva, artstica ou cultural e a corretagem de imveis so enquadrados na tabela trs.

O senador Aloysio Nunes Ferreira (PSDB-SP) afirmou que a mudana trar reflexos positivos para a economia do pas. Eduardo Suplicy (PT-SP) lembrou que o processo de negociao comeou no Senado.

 

Facilidades

Ao dar o parecer de Plenrio sobre a proposta, o senador Euncio Oliveira (PMDB-CE) destacou o papel das micro e pequenas empresas, responsveis por mais de 80% dos empregos formais do pas.

- O Brasil necessita de instrumentos que contribuam para a desburocratizao, a simplificao de tributos e a facilidade de abrir e encerrar um negcio.

Para todas as empresas que se enquadrem como micro (receita bruta at R$ 360 mil ao ano) ou pequena empresa (acima de R$ 360 mil e at R$ 3,6 milhes) e no optem ou no possam optar por esse regime especial de tributao, o projeto estende vrias facilidades existentes na lei. A estimativa de beneficiar 2 milhes de empresas.

Entre as facilidades esto prioridade em licitaes pblicas, acesso a linhas de crdito, simplificao das relaes de trabalho, regras diferenciadas de acesso Justia e participao em programas de estmulo inovao.

 

Substituio tributria

Com o fim da chamada substituio tributria para alguns setores, prevista no projeto, as secretarias de Fazenda estaduais no podero mais aplicar o mecanismo de recolhimento antecipado da alquota cheia do ICMS pelas empresas, cujo repasse ocorre para os compradores do produto.

A substituio tributria dificulta a competio das micro e pequenas empresas porque elas, muitas vezes, compram produtos que vm com o ICMS embutido no preo, pagando pelo imposto antes mesmo de vender ou usar o produto, diminuindo sua competitividade em relao a outras empresas no optantes pelo Simples Nacional.

Entre os setores que continuam com substituio tributria esto combustveis; cigarros; farinha de trigo; produtos farmacuticos, de perfumaria e de toucador; produtos de higiene; autopeas; produtos cermicos; sabo em p e todos os servios sujeitos atualmente a esse mecanismo.

No caso, por exemplo, de bebidas no alcolicas, produtos de padaria, molhos, telhas ou detergentes, o projeto prev que a substituio tributria ser aplicada somente se a produo for em escala industrial relevante, segundo definio que caber ao Comit Gestor do Simples Nacional (CGSN).

Para Armando Monteiro (PTB-PE), alm da reduo da burocracia, a iniciativa disciplina a prtica abusiva da substituio tributria, que penalizava cerca de 900 mil empresas.

- alvio, sobretudo, para o consumidor, com a reduo dos preos pela diminuio da carga tributria que hoje incide sobre as pequenas empresas ? argumentou.

 

Transporte

Para o setor de transporte intermunicipal ou interestadual, atualmente proibido de participar do Supersimples, aberta uma exceo para permitir o recolhimento simplificado quando o servio tiver caractersticas de transporte urbano ou metropolitano ou, ainda, atuar por meio de fretamento para o transporte de estudantes ou trabalhadores.

 

Mercado de capitais

As micro e pequenas empresas podero tambm recorrer ao mercado de capitais para obter recursos necessrios ao desenvolvimento ou expanso de suas atividades, segundo normatizao da Comisso de Valores Mobilirios (CVM). Tambm podero receber recursos financeiros de pessoas fsicas e jurdicas, incluindo sociedades annimas e fundos de investimento privados.?



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