{"id":13968,"date":"2025-02-04T17:43:05","date_gmt":"2025-02-04T20:43:05","guid":{"rendered":"https:\/\/taxationmind.com\/?p=13968"},"modified":"2025-09-17T16:15:59","modified_gmt":"2025-09-17T19:15:59","slug":"cbs-reforma-tributaria","status":"publish","type":"post","link":"https:\/\/taxationmind.com\/index.php\/2025\/02\/04\/cbs-reforma-tributaria\/","title":{"rendered":"CBS na reforma tribut\u00e1ria: o que \u00e9 e quais os impactos para a sua empresa?"},"content":{"rendered":"<p>O atual <strong>sistema tribut\u00e1rio brasileiro<\/strong> \u00e9 um dos mais complexos do planeta.<\/p>\n<p>H\u00e1 mais de 30 anos, o pa\u00eds busca uma reforma com o objetivo de <strong>simplificar os tributos<\/strong> e que corrigisse problemas que afetam a produtividade e crescimento de empresas e consumidores em todo o territ\u00f3rio nacional.<\/p>\n<p>O nosso sistema tribut\u00e1rio n\u00e3o atende aos princ\u00edpios de simplicidade e transpar\u00eancia.<\/p>\n<p>O <a href=\"https:\/\/www.camara.leg.br\/proposicoesWeb\/fichadetramitacao?idProposicao=2430143\">Projeto de Lei Complementar 68\/24 (PLP 68\/24)<\/a> marca uma mudan\u00e7a estrutural no sistema tribut\u00e1rio brasileiro, com a cria\u00e7\u00e3o do <a href=\"https:\/\/taxationmind.com\/index.php\/2024\/11\/21\/ibs-calculo-empresa\/\">Imposto sobre Bens e Servi\u00e7os (IBS)<\/a>, <a href=\"https:\/\/taxationmind.com\/index.php\/2024\/06\/28\/reforma-tributaria-cerveja-refrigerantes\/\">Imposto Seletivo (IS)<\/a> e da <strong>Contribui\u00e7\u00e3o Social sobre Bens e Servi\u00e7os (CBS)<\/strong>, que \u00e9 sobre ela que falaremos agora.<\/p>\n<ul>\n<li>Qual o sistema tribut\u00e1rio no Brasil?<\/li>\n<li>O que prop\u00f5e a reforma tribut\u00e1ria<\/li>\n<li>O que \u00e9 o CBS (Contribui\u00e7\u00e3o Sobre Bens e Servi\u00e7os)?<\/li>\n<li>Mas, afinal, o que \u00e9 o CBS (Contribui\u00e7\u00e3o Sobre Bens e Servi\u00e7os)?<\/li>\n<li>Diferen\u00e7a para o IBS (Imposto Sobre Bens e Servi\u00e7os)?<\/li>\n<li>Impactos da CBS nas empresas<\/li>\n<li>Desconto para setores de varejo, servi\u00e7os e tecnologia<\/li>\n<\/ul>\n<h2>Qual o sistema tribut\u00e1rio no Brasil?<\/h2>\n<p>O Brasil <strong>dividiu a tributa\u00e7\u00e3o sobre o consumo<\/strong> em v\u00e1rias partes. Hoje, o sistema funciona da seguinte forma:<\/p>\n<ul>\n<li>IPI (Imposto sobre Produtos Industrializados), que incide sobre a fabrica\u00e7\u00e3o de produtos;<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li>ICMS (Imposto sobre Circula\u00e7\u00e3o de Mercadorias e Servi\u00e7os), cobrado pelos estados sobre a circula\u00e7\u00e3o de mercadorias e alguns servi\u00e7os;<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li>ISS (Imposto sobre Servi\u00e7os), compet\u00eancia dos munic\u00edpios e incide sobre a presta\u00e7\u00e3o de servi\u00e7os.<\/li>\n<\/ul>\n<p>Al\u00e9m desses impostos, a Uni\u00e3o criou contribui\u00e7\u00f5es sobre a <strong>receita bruta das empresas<\/strong>, como:<\/p>\n<ul>\n<li>PIS (Programa de Integra\u00e7\u00e3o Social)<\/li>\n<li>COFINS (Contribui\u00e7\u00e3o para o Financiamento da Seguridade Social).<\/li>\n<\/ul>\n<p>Essa enorme confus\u00e3o e fragmenta\u00e7\u00e3o tem como consequ\u00eancia uma m\u00faltipla tributa\u00e7\u00e3o sobre o consumo de produtos, servi\u00e7os e mercadorias, afetando tanto empres\u00e1rios, quanto os consumidores. Um sistema complexo e oneroso.<\/p>\n<p>E agora vem a pior parte: cada um desses tributos tem suas regras, al\u00edquotas e bases de c\u00e1lculo, aumentando a carga administrativa e os custos de conformidade para as empresas.<\/p>\n<p>A cumulatividade parcial que ainda existe em alguns desses tributos, especialmente no PIS e na COFINS, onera de forma excessiva as cadeias produtivas mais longas.<\/p>\n<p>Esta multiplicidade de tributos sobre o consumo no Brasil tamb\u00e9m gera distor\u00e7\u00f5es econ\u00f4micas.<\/p>\n<h2>O que prop\u00f5e a reforma tribut\u00e1ria com a CBS?<\/h2>\n<p>A <a href=\"https:\/\/taxationmind.com\/index.php\/2025\/01\/17\/reforma-tributaria-2025-mudancas\/\">reforma tribut\u00e1ria<\/a> ideal, segundo muitos especialistas, seria substituir os <strong>tr\u00eas impostos sobre consumo (IPI, ICMS e ISS)<\/strong> por um \u00fanico tributo.<\/p>\n<p>Isso simplificaria o sistema tribut\u00e1rio, reduziria a burocracia e eliminaria a cumulatividade, tornando o ambiente de neg\u00f3cios mais favor\u00e1vel e competitivo, correto?<\/p>\n<p>No entanto, a reforma aprovada no Brasil optou por um modelo de <strong>IVA Dual<\/strong>, semelhante ao modelo adotado no Canad\u00e1. Ser\u00e3o substitu\u00eddos 6 tributos:<\/p>\n<ul>\n<li>PIS (Programa de Integra\u00e7\u00e3o Social)<\/li>\n<li>COFINS (Contribui\u00e7\u00e3o para Financiamento da Seguridade Social)<\/li>\n<li>IOF-Seguros (Imposto sobre Opera\u00e7\u00f5es Financeiras)<\/li>\n<li>IPI(Imposto Sobre Produtos Industrializados)<\/li>\n<li>ICMS (Imposto sobre Circula\u00e7\u00e3o de Mercadorias e Presta\u00e7\u00e3o de Servi\u00e7os)<\/li>\n<li>ISS (Imposto Sobre Servi\u00e7os)<\/li>\n<\/ul>\n<p>Eles ser\u00e3o trocados por um IVA Dual de padr\u00e3o internacional, composto pela <strong>Contribui\u00e7\u00e3o sobre Bens e Servi\u00e7os (CBS)<\/strong>, federal, e pelo <strong><a href=\"https:\/\/taxationmind.com\/index.php\/2024\/11\/21\/ibs-calculo-empresa\/\">Imposto sobre Bens e Servi\u00e7os (IBS)<\/a>,<\/strong> subnacional (de estados e munic\u00edpios).<\/p>\n<h2>Mas, afinal, o que \u00e9 o CBS (Contribui\u00e7\u00e3o Sobre Bens e Servi\u00e7os)?<\/h2>\n<p>\u00c9 um tipo de contribui\u00e7\u00e3o que incide sobre a receita bruta das empresas, <strong>que substitui o PIS e COFINS<\/strong>. Ele adota o modelo de <strong>n\u00e3o cumulatividade<\/strong>, ou seja: empresas podem se creditar do imposto pago nas etapas anteriores da cadeia.<\/p>\n<h2>Qual a diferen\u00e7a entre CBS e IBS?<\/h2>\n<p>A CBS ser\u00e1 um <strong>imposto federal<\/strong> que substituir\u00e1 PIS, COFINS e IPI, unificando a tributa\u00e7\u00e3o sobre bens e servi\u00e7os em n\u00edvel nacional.<\/p>\n<p>J\u00e1 o IBS ser\u00e1 um <strong>tributo administrado por estados e munic\u00edpios<\/strong>, substituindo o <strong>ICMS e o ISS<\/strong>, garantindo uma arrecada\u00e7\u00e3o mais simplificada e distribu\u00edda entre essas esferas de governo.<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/api.whatsapp.com\/send\/?phone=%2B555511948765363\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-13956\" src=\"https:\/\/taxationmind.com\/wp-content\/uploads\/2024\/10\/241-Banner-3-Site-Taxation-Mind-2.png\" alt=\"\" width=\"700\" height=\"330\" srcset=\"https:\/\/taxationmind.com\/wp-content\/uploads\/2024\/10\/241-Banner-3-Site-Taxation-Mind-2.png 700w, https:\/\/taxationmind.com\/wp-content\/uploads\/2024\/10\/241-Banner-3-Site-Taxation-Mind-2-300x141.png 300w, https:\/\/taxationmind.com\/wp-content\/uploads\/2024\/10\/241-Banner-3-Site-Taxation-Mind-2-370x174.png 370w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/a><\/p>\n<h2>Impacto da Contribui\u00e7\u00e3o Sobre Bens e Servi\u00e7os para as empresas<\/h2>\n<p>A Uni\u00e3o vai definir as regras e al\u00edquotas da CBS e administrar a sua arrecada\u00e7\u00e3o, algo que pode ser ben\u00e9fico e menos complexo para as empresas.<\/p>\n<p>Isso porque as companhias dever\u00e3o interpretar apenas um \u00fanico tributo nacional sobre bens e servi\u00e7os, ao contr\u00e1rio do PIS e COFINS, que existem na nossa atual legisla\u00e7\u00e3o.<\/p>\n<h2>Qual o fato gerador do CBS?<\/h2>\n<p><strong>Fato Gerador:<\/strong> Folha de pagamento<br \/>\n<strong>Base de c\u00e1lculo:<\/strong> Valor da folha de pagamento<br \/>\n<strong>Al\u00edquota:<\/strong> A ser fixada por lei espec\u00edfica de cada ente federativo<br \/>\n<strong>Contribuinte:<\/strong> Empregador<br \/>\n<strong>Pagamento:<\/strong> Compensa\u00e7\u00e3o com cr\u00e9ditos, pagamento pelo contribuinte, split payment e pagamento pelo adquirinte<br \/>\n<strong>Cr\u00e9ditos:<\/strong> N\u00e3o-cumulatividade; Vedado o creditamento na aquisi\u00e7\u00e3o de bens e servi\u00e7os de uso pessoal; Vedada apropria\u00e7\u00e3o de cr\u00e9ditos decorrentes de opera\u00e7\u00f5es imunes, isentas e sujeitas a al\u00edquota zero; Prazo de 5 anos para utiliza\u00e7\u00e3o dos cr\u00e9ditos<br \/>\n<strong>Imunidades:<\/strong> Regulamenta\u00e7\u00e3o para aplica\u00e7\u00e3o das imunidades previstas na Constitui\u00e7\u00e3o Federal<\/p>\n<h2>Quando a CBS entra em vigor?<\/h2>\n<p>A reforma tribut\u00e1ria prev\u00ea uma transi\u00e7\u00e3o gradual que come\u00e7a j\u00e1 no ano que vem e termina em 2033. A CBS <strong>j\u00e1 inicia em 2026<\/strong>, com <strong>al\u00edquota teste de 0,9%.<\/strong><\/p>\n<p>O prop\u00f3sito \u00e9 calibrar qual a al\u00edquota necess\u00e1ria para manter a arrecada\u00e7\u00e3o atual.<\/p>\n<h2>Desconto na al\u00edquota do CBS para regimes especiais<\/h2>\n<h3>\u00a0Setor de servi\u00e7os<\/h3>\n<p>O novo sistema prev\u00ea alguns regimes especiais para alguns setores de empresas prestadoras de servi\u00e7os. S\u00e3o eles:<\/p>\n<ul>\n<li>Redu\u00e7\u00e3o de 60% nas al\u00edquotas de IBS e CBS para empresas que operam com servi\u00e7os de sa\u00fade e educa\u00e7\u00e3o;<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li>Redu\u00e7\u00e3o de 60% nas al\u00edquotas de IBS e CBS para empresas que operam com servi\u00e7os de transporte p\u00fablico, coletivo de passageiros, rodovi\u00e1rio e metrovi\u00e1rio de car\u00e1ter urbano, semiurbano e metropolitano;<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li>Redu\u00e7\u00e3o de 60% nas al\u00edquotas de IBS e CBS para empresas que operam com servi\u00e7os de profissionais intelectuais de natureza cientifica, liter\u00e1ria ou art\u00edstica submetidas a formaliza\u00e7\u00e3o de conselho profissional.<\/li>\n<\/ul>\n<h3>Setor de varejo<\/h3>\n<p>A <a href=\"https:\/\/taxationmind.com\/index.php\/2025\/01\/17\/reforma-tributaria-2025-mudancas\/\">reforma tribut\u00e1ria<\/a> prev\u00ea alguns regimes diferenciados para o varejo:<\/p>\n<ul>\n<li>Redu\u00e7\u00e3o de 60% nas al\u00edquotas do IBS e CBS para as opera\u00e7\u00f5es com produtos aliment\u00edcios destinados ao consumo humano (itens da cesta b\u00e1sica);<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li>Redu\u00e7\u00e3o de 30% nas al\u00edquotas do IBS e CBS para opera\u00e7\u00f5es em medicamentos;<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li>Redu\u00e7\u00e3o de 30% nas al\u00edquotas de IBS e CBS para opera\u00e7\u00f5es destinadas \u00e0 livros, jornais e peri\u00f3dicos.<\/li>\n<\/ul>\n<h2>Prepare a sua empresa para a reforma tribut\u00e1ria<\/h2>\n<p>O <strong><a href=\"https:\/\/taxationmind.com\/index.php\/service\/planejamento-tributario\/\">planejamento tribut\u00e1rio<\/a><\/strong> l\u00edcito e econ\u00f4mico ser\u00e1 essencial durante este per\u00edodo de testes da reforma. Isso porque at\u00e9 2033 as empresas ter\u00e3o que se adaptar a dois sistemas ao mesmo tempo!<\/p>\n<p>A ideia \u00e9 regredir o percentual dos tributos que existem atualmente, enquanto aumenta a porcentagem dos novos impostos. Tudo o que n\u00f3s, contribuintes, compreendemos at\u00e9 os dias de hoje ser\u00e1 extinto.<\/p>\n<p>Ser\u00e3o novas al\u00edquotas, formas de apura\u00e7\u00e3o (por dentro e por fora), destino de arrecada\u00e7\u00e3o&#8230;<\/p>\n<p>Todos dever\u00e3o repensar suas estrat\u00e9gias para o enquadramento das suas atividades nas redu\u00e7\u00f5es de al\u00edquotas e regimes diferenciados previstos neste novo modelo.<\/p>\n<p><strong>J\u00e1 s\u00e3o mais de 1.000 clientes atendidos e R$ 5 bilh\u00f5es recuperados.<\/strong><\/p>\n<p>Fale conosco e adeque a sua empresa ao novo sistema tribut\u00e1rio do pa\u00eds.<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/api.whatsapp.com\/send\/?phone=%2B555511948765363\"><img decoding=\"async\" class=\"alignnone size-full wp-image-13960\" src=\"https:\/\/taxationmind.com\/wp-content\/uploads\/2024\/10\/241-Banner-5-Site-Taxation-Mind-2.png\" alt=\"\" width=\"700\" height=\"330\" srcset=\"https:\/\/taxationmind.com\/wp-content\/uploads\/2024\/10\/241-Banner-5-Site-Taxation-Mind-2.png 700w, https:\/\/taxationmind.com\/wp-content\/uploads\/2024\/10\/241-Banner-5-Site-Taxation-Mind-2-300x141.png 300w, https:\/\/taxationmind.com\/wp-content\/uploads\/2024\/10\/241-Banner-5-Site-Taxation-Mind-2-370x174.png 370w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/a><\/p>\n\n    <div class=\"xs_social_share_widget xs_share_url after_content \t\tmain_content  wslu-style-1 wslu-share-box-shaped wslu-fill-colored wslu-none wslu-share-horizontal wslu-theme-font-no wslu-main_content\">\n\n\t\t\n        <ul>\n\t\t\t        <\/ul>\n    <\/div> \n","protected":false},"excerpt":{"rendered":"<p>O atual sistema tribut\u00e1rio brasileiro \u00e9 um dos mais complexos do planeta. H\u00e1 mais de 30 anos, o pa\u00eds busca uma reforma com o objetivo de simplificar os tributos e que corrigisse problemas que afetam a produtividade e crescimento de empresas e consumidores em todo o territ\u00f3rio nacional. O nosso<\/p>\n","protected":false},"author":2,"featured_media":13973,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[32],"tags":[],"class_list":["post-13968","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 v23.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>CBS na reforma tribut\u00e1ria: quais os impactos para a sua empresa?<\/title>\n<meta name=\"description\" content=\"A CBS \u00e9 um dos impostos que ser\u00e1 implementado com a reforma tribut\u00e1ria. 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