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07/08/2014 s 11:54 por Simples Nacional
Novo Simples deve ser sancionado hoje; lei beneficia empresas de servios
crditos: http://economia.uol.com.br/empreendedorismo/noticias/redacao/2014/08/07/novo-simples-que-beneficia-empresas-de-servicos-devem-ser-sancionado-hoje.htm

A presidente Dilma Rousseff deve sancionar nesta quinta-feira (7) a lei complementar que universaliza o acesso ao Simples Nacional a empresas que faturam at R$ 3,6 milhes por ano (LC n 147/2014) em cerimnia marcada para as 10h.

O texto permitir a adeso de empresas de servios, como escritrios de advocacia e arquitetura, ao sistema tributrio simplificado. Aps a sano, micro e pequenos empresrios de cerca de 140 categorias podero pagar impostos com taxas entre 16,92% e 22,45%. Nesse valor esto inclusos encargos previdencirios, como a contribuio patronal ao INSS.

A exceo so advogados, que foram beneficiados por emenda e podero pagar impostos com taxas entre 4,5% e 16,85%. Corretores de seguros e de imveis e fisioterapeutas tambm foram beneficiados e podero pagar alquotas entre 6% e 17,42% se o texto do Senado permanecer o mesmo.

A lei modifica tambm a cobrana da chamada substituio tributria e garante o direito a alquota mais baixa de IPTU (Imposto Predial Territorial Urbano) para microempreendedores individuais ?categoria que fatura at R$ 60 mil por ano. O texto prev a adoo do cadastro nico por CNPJ, dispensando os demais cadastros estaduais e municipais. 

Aps a sano presidencial, as mudanas passam a valer em 2015. Segundo o Sebrae (Servio Brasileiro de Apoio s Micro e Pequenas Empresas), a Lei Geral poder beneficiar at 450 mil empresas.

Simples no significa menos impostos para todas as empresas

Apesar de a adeso ao regime simplificado reduzir os tributos pagos por muitas micro e pequenas empresas, o mesmo pode no acontecer com companhias de setores que cumpriro a nova tabela de servios, como medicina, engenharia e arquitetura. Isso porque a tabela tem alquotas mais altas que as outras, entre 16,92% e 22,45%.

Na opo do pagamento de tributos pelo sistema do lucro presumido, do qual a maioria das empresas poderia migrar, cobrada uma taxa calculada a partir de uma tabela de lucro estimada para seu setor de atuao. No caso dos prestadores de servios, ela fica em torno de 16,3%, mas sem incluir os encargos previdencirios.

Para valer a pena a escolha pelo Simples, a empresa tem de checar se a soma dos impostos fiscais com os tributos previdencirios pende a favor do sistema simplificado. Entre contribuio patronal, seguro acidente de trabalho e contribuies a terceiros (como Senai ou Sebrae), a empresa pode pagar cerca de 25% de encargos. 

O que o Simples Nacional

Criado em 2007, o Simples Nacional (ou Supersimples) um regime tributrio especial que rene o pagamento de seis tributos federais, o ICMS (imposto sobre mercadorias e servios) e ISS (Imposto sobre Servios de Qualquer Natureza). Em vez de pagar uma alquota para cada tributo, o micro e pequeno empresrio recolhe, em uma nica guia, um percentual sobre o faturamento.

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