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Ol&aacute;! &#128075;

A Reforma Tribut&aacute;ria do Consumo, ou simplesmente Reforma Tribut&aacute;ria, j&aacute; est&aacute; em andamento no Brasil e vai mudar a forma como os impostos sobre consumo funcionam.

Segundo o Governo Federal, o objetivo e simplificar, modernizar e deixar o sistema mais alinhado as boas pr&aacute;ticas internacionais &#127757;, trazendo mais eficiencia, seguranca juridica e competitividade.

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NOVA TRIBUTACAO SOBRE O CONSUMO 
Os impostos atuais vao passar por uma reorganizacao:
	- ICMS e ISS ➝ passam a formar o IBS (Imposto sobre Bens e Servicos), de estados e municipios
	- PIS e COFINS ➝ viram a CBS (Contribuicao sobre Bens e Servicos), da Uniao
	- Imposto Seletivo (IS) ➝ aplicado a produtos prejudiciais a saude ou ao meio ambiente &#128684;&#127793;
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PRINCIPAIS MUDANCAS PARA OS PEQUENOS NEGOCIOS 
	- Empresas do Simples Nacional deverao avaliar a melhor forma de recolher IBS e CBS
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IMPACTO NA GERACAO DE EMPREGOS 
Um estudo da UFMG aponta que, com a Reforma, o emprego no Brasil pode crescer 7,5% em 15 anos &#128200;


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IMPACTO NA ECONOMIA 
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TRANSICAO PARA O NOVO MODELO TRIBUTARIO 
A Emenda Constitucional no 132/2023 marca o inicio da Reforma, com mudancas graduais entre 2027 e 2033, tornando o sistema mais simples, justo e transparente.

Confira o cronograma:
	- 2023 &ndash; Marco inicial da Reforma
	- 2024 e 2025 &ndash; Regulamentacao e preparativos
	- 2026 &ndash; Inicio da fase de testes
	- 2027 &ndash; Cobranca da CBS e extincao de tributos atuais
	- 2029 a 2032 &ndash; Transicao para o IBS
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&#128216; Quer se aprofundar e entender como a Reforma impacta diretamente os pequenos negocios?

Acesse o 
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BAIXAR E-BOOK! &#128229; 


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Em observancia a Lei no 13.709/18 &ndash; Lei Geral de Protecao de Dados Pessoais, o Sebrae disponibiliza para a consulta de seus clientes os Termos de Uso do Portal e Politica de Privacidade. Para ter acesso a integra dos documentos clique abaixo:

https://click.divulga.sebraers.com.br/?qs=2ad722a757cd5e3a7fcb582cc9957424e8925857a806a1724080112d5285603cf5b7ebf09087aeff3274b9c8fe87e3d9c8439712c31bd258d627a32694ed3ba2 
Conheca a LGPD 


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Termos de Uso 


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Politicas de Privacidade 




 
 


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	<span style="font-size:14px;"><span style="font-family:Arial,Helvetica,sans-serif;"><span style="line-height:107%">Ol&aacute;! &#128075;</span><br>
	<br>
	<span style="line-height:107%">A <b>Reforma Tribut&aacute;ria do Consumo</b>, ou simplesmente <b>Reforma Tribut&aacute;ria</b>, j&aacute; est&aacute; em andamento no Brasil e vai mudar a forma como os impostos sobre consumo funcionam.</span><br>
	<br>
	<span style="line-height:107%">Segundo o Governo Federal, o objetivo &eacute; <b>simplificar</b>, <b>modernizar</b> e deixar o sistema mais alinhado &agrave;s boas pr&aacute;ticas internacionais &#127757;, trazendo mais efici&ecirc;ncia, seguran&ccedil;a jur&iacute;dica e competitividade.</span><br>
	<br>
	<span style="line-height:107%"><b>Quer entender os principais pontos e o cronograma de implanta&ccedil;&atilde;o? </b></span><br>
	<br>
	<span style="line-height:107%">Ent&atilde;o vamos l&aacute;! &#128071;</span></span></span><br>
	<br>
	<span style="font-size:15px;"><span style="font-family:Arial,Helvetica,sans-serif;"><span style="line-height:107%"><b>&#129534; <a   data-linkto="https://" href="https://click.divulga.sebraers.com.br/?qs=439f1bca7205b461b877d3873489532acb84912baa8a448cc3eb85797a8cdc7d34129f2dba8c87152280aec53c655911b3bb73966b6feaec154d1be19a75207f" style="color:#000000;text-decoration:underline;" title="NOVA TRIBUTAÇÃO SOBRE O CONSUMO">NOVA TRIBUTA&Ccedil;&Atilde;O SOBRE O CONSUMO</a></b></span></span></span><br>
	<span style="font-size:14px;"><span style="font-family:Arial,Helvetica,sans-serif;"><span style="line-height:107%">Os impostos atuais v&atilde;o passar por uma reorganiza&ccedil;&atilde;o:</span></span></span></div><ul>
	<li style="margin-bottom: 11px; line-height: 150%; text-align: justify;">
		<span style="font-size:14px;"><span style="font-family:Arial,Helvetica,sans-serif;"><span style="line-height:107%"><b>ICMS e ISS</b> ➝ passam a formar o <b>IBS (Imposto sobre Bens e Servi&ccedil;os)</b>, de estados e munic&iacute;pios</span></span></span></li><li style="margin-bottom: 11px; line-height: 150%; text-align: justify;">
		<span style="font-size:14px;"><span style="font-family:Arial,Helvetica,sans-serif;"><span style="line-height:107%"><b>PIS e COFINS</b> ➝ viram a <b>CBS (Contribui&ccedil;&atilde;o sobre Bens e Servi&ccedil;os)</b>, da Uni&atilde;o</span></span></span></li><li style="margin-bottom: 11px; line-height: 150%; text-align: justify;">
		<span style="font-size:14px;"><span style="font-family:Arial,Helvetica,sans-serif;"><span style="line-height:107%"><b>Imposto Seletivo (IS)</b> ➝ aplicado a produtos prejudiciais &agrave; sa&uacute;de ou ao meio ambiente &#128684;&#127793;</span></span></span></li><li style="margin-bottom: 11px; line-height: 150%; text-align: justify;">
		<span style="font-size:14px;"><span style="font-family:Arial,Helvetica,sans-serif;"><span style="line-height:107%"><b>IPI</b> ➝ mantido de forma reduzida apenas para a Zona Franca de Manaus</span></span></span></li></ul><div style="line-height: 150%; text-align: justify;">
	<br>
	<span style="font-size:15px;"><span style="font-family:Arial,Helvetica,sans-serif;"><span style="line-height:107%"><b>&#127978; <a   data-linkto="https://" href="https://click.divulga.sebraers.com.br/?qs=439f1bca7205b461cd836ab1672ceb2a6e0f96063e0161c1260319ee34eecaf115d5d3125f9c7b1768d9c7c577154816a41b1af7775a861d52f9d4a353eed5ba" style="color:#000000;text-decoration:underline;" title="PRINCIPAIS MUDANÇAS PARA OS PEQUENOS NEGÓCIOS">PRINCIPAIS MUDAN&Ccedil;AS PARA OS PEQUENOS NEG&Oacute;CIOS</a></b></span></span></span></div><ul>
	<li style="margin-bottom: 11px; line-height: 150%; text-align: justify;">
		<span style="font-size:14px;"><span style="font-family:Arial,Helvetica,sans-serif;"><span style="line-height:107%">Empresas do <b>Simples Nacional</b> dever&atilde;o avaliar a melhor forma de recolher <b>IBS e CBS</b></span></span></span></li><li style="margin-bottom: 11px; line-height: 150%; text-align: justify;">
		<span style="font-size:14px;"><span style="font-family:Arial,Helvetica,sans-serif;"><span style="line-height:107%">O <b>MEI</b> dever&aacute; emitir <b>Nota Fiscal em todas as opera&ccedil;&otilde;es</b>, inclusive para Pessoa F&iacute;sica &#129534;</span></span></span></li><li style="margin-bottom: 11px; line-height: 150%; text-align: justify;">
		<span style="font-size:14px;"><span style="font-family:Arial,Helvetica,sans-serif;"><span style="line-height:107%">Ser&aacute; necess&aacute;rio adaptar o <b>fluxo de caixa</b> ao modelo de <b>split payment</b> &#128176;</span></span></span></li></ul><div style="line-height: 150%; text-align: justify;">
	<br>
	<span style="font-size:15px;"><span style="font-family:Arial,Helvetica,sans-serif;"><span style="line-height:107%"><b>&#128101; <a   data-linkto="https://" href="https://click.divulga.sebraers.com.br/?qs=439f1bca7205b461aefc25e1fba76d2175822168f7faaa812398de98b0357bd6de13b45475d76e9274d765bd83fe91b9dbd8af296490cb563afaa73051d5ef90" style="color:#000000;text-decoration:underline;" title="IMPACTO NA GERAÇÃO DE EMPREGOS">IMPACTO NA GERA&Ccedil;&Atilde;O DE EMPREGOS</a></b></span></span></span><br>
	<span style="font-size:14px;"><span style="font-family:Arial,Helvetica,sans-serif;"><span style="line-height:107%">Um estudo da <b>UFMG</b> aponta que, com a Reforma, o emprego no Brasil pode crescer <b>7,5% em 15 anos</b> &#128200;<br>
	<br>
	Na pr&aacute;tica, isso seria como ter <b>7,5 milh&otilde;es de novos empregos</b>, fortalecendo o consumo e os pequenos neg&oacute;cios.</span></span></span><br>
	<br>
	<span style="font-size:15px;"><span style="font-family:Arial,Helvetica,sans-serif;"><span style="line-height:107%"><b>&#128202; <a   data-linkto="https://" href="https://click.divulga.sebraers.com.br/?qs=439f1bca7205b461a872053c503efb6f18c3b1dcbaab0d8a2ab03b1b1ed6ec8105cf3ea63816c8c2221b0ee4b6a33fd9aa5962e29e4e499529e55517fbfb6531" style="color:#000000;text-decoration:underline;" title="IMPACTO NA ECONOMIA">IMPACTO NA ECONOMIA</a></b></span></span></span><br>
	<span style="font-size:14px;"><span style="font-family:Arial,Helvetica,sans-serif;"><span style="line-height:107%">Menos burocracia ➝ economia cresce<br>
	Economia crescendo ➝ consumo aumenta<br>
	Mais consumo ➝ empresas faturam mais &#128640;</span></span></span><br>
	<br>
	<span style="font-size:15px;"><span style="font-family:Arial,Helvetica,sans-serif;"><span style="line-height:107%"><b>&#128260; <a   data-linkto="https://" href="https://click.divulga.sebraers.com.br/?qs=439f1bca7205b46179f282dc2970d89294be7406699c15d2188e3865bf0530e9410f83dce14aa46687e29c7439046b62b3e1ac8589ca4d04adcd0e9d15c12c3c" style="color:#000000;text-decoration:underline;" title="TRANSIÇÃO PARA O NOVO MODELO TRIBUTÁRIO">TRANSI&Ccedil;&Atilde;O PARA O NOVO MODELO TRIBUT&Aacute;RIO</a></b></span></span></span><br>
	<span style="font-size:14px;"><span style="font-family:Arial,Helvetica,sans-serif;"><span style="line-height:107%">A <b>Emenda Constitucional n&ordm; 132/2023</b> marca o in&iacute;cio da Reforma, com mudan&ccedil;as graduais entre <b>2027 e 2033</b>, tornando o sistema mais simples, justo e transparente.</span><br>
	<br>
	<span style="line-height:107%"><b>Confira o cronograma:</b></span></span></span></div><ul>
	<li style="margin-bottom: 11px; line-height: 150%; text-align: justify;">
		<span style="font-size:14px;"><span style="font-family:Arial,Helvetica,sans-serif;"><span style="line-height:107%"><b>2023</b> &ndash; Marco inicial da Reforma</span></span></span></li><li style="margin-bottom: 11px; line-height: 150%; text-align: justify;">
		<span style="font-size:14px;"><span style="font-family:Arial,Helvetica,sans-serif;"><span style="line-height:107%"><b>2024 e 2025</b> &ndash; Regulamenta&ccedil;&atilde;o e preparativos</span></span></span></li><li style="margin-bottom: 11px; line-height: 150%; text-align: justify;">
		<span style="font-size:14px;"><span style="font-family:Arial,Helvetica,sans-serif;"><span style="line-height:107%"><b>2026</b> &ndash; In&iacute;cio da fase de testes</span></span></span></li><li style="margin-bottom: 11px; line-height: 150%; text-align: justify;">
		<span style="font-size:14px;"><span style="font-family:Arial,Helvetica,sans-serif;"><span style="line-height:107%"><b>2027</b> &ndash; Cobran&ccedil;a da CBS e extin&ccedil;&atilde;o de tributos atuais</span></span></span></li><li style="margin-bottom: 11px; line-height: 150%; text-align: justify;">
		<span style="font-size:14px;"><span style="font-family:Arial,Helvetica,sans-serif;"><span style="line-height:107%"><b>2029 a 2032</b> &ndash; Transi&ccedil;&atilde;o para o IBS</span></span></span></li><li style="margin-bottom: 11px; line-height: 150%; text-align: justify;">
		<span style="font-size:14px;"><span style="font-family:Arial,Helvetica,sans-serif;"><span style="line-height:107%"><b>2033</b> &ndash; Novo modelo em pleno funcionamento</span></span></span></li></ul><div style="line-height: 150%; text-align: justify;">
	<br>
	<span style="font-size:15px;"><span style="font-family:Arial,Helvetica,sans-serif;"><span style="line-height:107%">&#128216; <b>Quer se aprofundar e entender como a Reforma impacta diretamente os pequenos neg&oacute;cios?</b></span></span></span><br>
	<br>
	<span style="font-size:14px;"><span style="font-family:Arial,Helvetica,sans-serif;"><span style="line-height:107%">Acesse o <b><a   data-linkto="https://" href="https://click.divulga.sebraers.com.br/?qs=439f1bca7205b461d573f2779adc42d6ed105b9702f427109fd29d6221607bc5e9e3b4083240cef7f3efc8a2ddb82eb9ff40393bb40fd5a1b1677db7a55e2d8d" style="color:#0000FF;text-decoration:underline;" title="E-book: Reforma Tributária e os Pequenos Negócios">E-book: Reforma Tribut&aacute;ria e os Pequenos Neg&oacute;cios</a></b>.</span></span></span></div><div style="line-height: 150%; text-align: center;">
	<br>
	<span style="font-size:15px;"><span style="font-family:Arial,Helvetica,sans-serif;"><span style="line-height:107%"><b>Clique no bot&atilde;o abaixo e fa&ccedil;a o download gratuito! &#128071;</b></span></span></span></div></td></tr></table><table cellpadding="0" cellspacing="0" width="100%" role="presentation" style="background-color: transparent; min-width: 100%; " class="stylingblock-content-wrapper"><tr><td style="padding: 20px; " class="stylingblock-content-wrapper camarker-inner"><table width="100%" border="0" cellspacing="0" cellpadding="0" role="presentation"><tr><td align="center"><table border="0" cellspacing="0" cellpadding="0" role="presentation"><tr><td class="innertd buttonblock" bgcolor="#0000FF" style=" border-radius: 0px; -moz-border-radius: 0px; -webkit-border-radius: 0px; background-color: #0000FF;">
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