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headers already sent by (output started at D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\theme.php:1409) in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-content\plugins\contestant-rating\cr.class.php on line 304 Strict Standards: Non-static method WP_MatchesMapRegex::apply() should not be called statically, assuming $this from incompatible context in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\classes.php on line 219 Como a Substituição Tributária prejudica as microempresas? Blog Dominus Strict Standards: Only variables should be passed by reference in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\general-template.php on line 1631
mai
09
2013
Como a Substituição Tributária prejudica as microempresas?

A Substituição Tributária é uma forma de arrecadar os impostos pelos governos federais e estaduais, de forma que o contribuinte antecipa o pagamento dos tributos que devem ser feitos pelos clientes. Ele é feito na cobrança do ICMS e também pode ser usado para o IPI, mas a sua incidência depende do produto em questão.

Nos últimos dias, está correndo no congresso um projeto que proíbe este tipo de regime para Microempresas. A justificativa é que a fórmula impacta a carga tributária dessa modalidade de empresa, uma vez que elas se adaptem ao mesmo regime de tributação do ICMS e ISS das médias e grandes companhias.

Segundo o presidente da Confederação Nacional das Microempresas e Empresas de Pequeno Porte (Comicro), José Tarcísio da Silva, a substituição tributária encarece o Simples Nacional. Isso acontece porque na unificação dos impostos, a alíquota do ICMS cobrada é mais cara devido ao regime especial. Ele critica ainda a falta de acesso à desoneração, uma vez que as microempresas deveriam pagar menos impostos, já que são as que mais empregam no país.

A vantagem da Substituição Tributária do ICMS para as médias e grandes empresas é porque os estados cobram os impostos logo no início da Cadeia Produtiva das indústrias. Isso isenta o recolhimento do mesmo imposto ao longo da comercialização. Este regime deveria servir para aliviar a carga tributária para os comerciantes, no entanto, o tributo é cobrado em outros momentos do processo de venda.

Apesar disso, para as empresas que estão no Simples Nacional, a Substituição Tributária representa mais gastos. Isso porque a alíquota de pagamento do ICMS no Simples varia entre 1,25% e 3,95%. Já no outro regime tributário, essa carga se eleva para 6,3% ao comprarem um produto.

Acompanhe a Dominus Auditoria nas redes sociais para saber mais sobre Simples Nacional, Contabilidade e Auditoria Interna e Externa: Facebook | Twitter | Slideshare. Conheça também o nosso site: www.dominusauditoria.com.br.

Fontes: [1][2][3][4].

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