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Lei 16.016 - ICMS Paraná
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From: "Harold Batschke" <h.batsc...@gmail.com>
To: <hb_cadastro@googlegroups.com>
Subject: =?iso-8859-1?Q?Lei_16.016_-_ICMS_Paran=E1?=
Date: Tue, 31 Mar 2009 22:29:35 -0300
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ICMS PARAN=C1 =96 NOVAS AL=CDQUOTAS
A Assembl=E9ia Legislativa do Paran=E1 aprovou em 19 de dezembro de =
2008, a Lei
n=BA 16.016, que entra em vigor amanh=E3 (01/04/2009). A lei reduz de =
18% para
12% a al=EDquota do ICMS de aproximadamente 95 mil produtos de consumo =
b=E1sico
e aumenta de 26% para 28% o ICMS do combust=EDvel (gasolina) e, de 27% =
para
29%, de energia el=E9trica, telecomunica=E7=F5es, cigarros e bebidas
Na pr=E1tica, a altera=E7=E3o de al=EDquotas, se aplica basicamente nas =
opera=E7=F5es
destinadas ao consumidor final, uma vez que no estado do Paran=E1 as =
opera=E7=F5es
praticadas entre contribuintes j=E1 s=E3o com a carga tribut=E1ria =
efetiva de 12%,
em virtude do diferimento parcial.
A Lei n=E3o alcan=E7ara as Microempresa e Empresas de Pequeno Porte =
optantes
pelo Simples Nacional, uma vez que as empresas optantes pelo regime do
Simples Nacional s=E3o tributadas de forma diferenciada. No caso do =
estado do
Paran=E1 as al=EDquotas efetivas variam entre a isen=E7=E3o, empresas =
que faturam
at=E9 R$ 360.000,00 e, 0,67% at=E9 3,40%, empresas que faturam acima de =
R$
360.000,00 at=E9 R$ 2.400.000,00.
Em que pese a inten=E7=E3o do governo de rever a distribui=E7=E3o do =
peso do ICMS
nas costas da popula=E7=E3o, aliviando para as classes mais pobres, C, D =
e E, e
pesando para as mais ricas, A e B, resta saber se as altera=E7=F5es =
ter=E3o, de
fato, o efeito social esperado.
Por que a altera=E7=E3o poder=E1 se tornar ineficaz?
1) O fato de reduzir a al=EDquota n=E3o gera a certeza de que as =
empresas
beneficiadas ir=E3o mesmo repassar a redu=E7=E3o do tributo ao consumo;
2) Poder=E1 haver transfer=EAncia de custos em cadeia, em decorr=EAncia,
principalmente, de aumento nas tarifas de energia, combust=EDvel e
telecomunica=E7=F5es.
Fato =E9 que a Lei est=E1 ai, e entra em vigor amanh=E3 =
(01/04/2009).
O importante neste momento =E9 se atentar as adequa=E7=F5es =
necess=E1rias, a fim de
evitar o recolhimento indevido do ICMS.
=20
=20
Harold Batschke
Contabilista =96 CRC/PR n=BA. 053308/O-2
Bacharel em Direito
=20
=20
=20
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<p align=3Dcenter style=3D'text-align:center'><strong><b><font size=3D4
color=3D"#333399" face=3DArial><span =
style=3D'font-size:14.0pt;font-family:Arial;
color:#333399;font-weight:normal'>ICMS PARAN=C1 – NOVAS =
AL=CDQUOTAS<o:p></o:p></span></font></b></strong></p>
<p style=3D'text-align:justify;text-indent:35.4pt'><font size=3D3 =
face=3DArial><span
style=3D'font-size:12.0pt;font-family:Arial'>A<b><span =
style=3D'font-weight:bold'> </span></b></span></font><font
face=3DArial><span style=3D'font-family:Arial'>Assembl=E9ia Legislativa =
do Paran=E1
aprovou em 19 de dezembro de <st1:metricconverter ProductID=3D"2008, a" =
w:st=3D"on">2008,
a</st1:metricconverter><b><span style=3D'font-weight:bold'> =
</span></b>Lei n=BA
16.016, que entra em vigor amanh=E3 (01/04/2009). A lei reduz de 18% =
para 12% a
al=EDquota do ICMS de aproximadamente 95 mil produtos de consumo =
b=E1sico e aumenta
de 26% para 28% o ICMS do combust=EDvel (gasolina) e, de 27% para 29%, =
de energia
el=E9trica, telecomunica=E7=F5es, cigarros e =
bebidas<o:p></o:p></span></font></p>
<p class=3DMsoNormal =
style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;
text-align:justify;text-indent:35.4pt'><font size=3D3 face=3DArial><span
style=3D'font-size:12.0pt;font-family:Arial'>Na pr=E1tica, a =
altera=E7=E3o de al=EDquotas,
se aplica basicamente nas opera=E7=F5es destinadas ao consumidor final, =
uma vez que
no estado do Paran=E1 as opera=E7=F5es praticadas entre contribuintes =
j=E1 s=E3o com a
carga tribut=E1ria efetiva de 12%, em virtude do diferimento =
parcial.<o:p></o:p></span></font></p>
<p class=3DMsoNormal =
style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;
text-align:justify;text-indent:35.4pt'><font size=3D3 face=3DArial><span
style=3D'font-size:12.0pt;font-family:Arial'>A Lei n=E3o alcan=E7ara as =
Microempresa
e Empresas de Pequeno Porte optantes pelo Simples Nacional, uma vez que =
as
empresas optantes pelo regime do Simples Nacional s=E3o tributadas de =
forma
diferenciada. No caso do estado do Paran=E1 as al=EDquotas efetivas =
variam entre a
isen=E7=E3o, empresas que faturam at=E9 R$ 360.000,00 e, 0,67% at=E9 =
3,40%, empresas
que faturam acima de R$ 360.000,00 at=E9 R$ =
2.400.000,00.<o:p></o:p></span></font></p>
<p class=3DMsoNormal =
style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;
text-align:justify;text-indent:35.4pt'><font size=3D3 face=3DArial><span
style=3D'font-size:12.0pt;font-family:Arial'>Em que pese a inten=E7=E3o =
do governo de
rever a distribui=E7=E3o do peso do ICMS nas costas da popula=E7=E3o, =
aliviando para as
classes mais pobres, C, D e E, e pesando para as mais ricas, A e B, =
resta saber
se as altera=E7=F5es ter=E3o, de fato, o efeito social =
esperado.<o:p></o:p></span></font></p>
<p class=3DMsoNormal =
style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;
text-align:justify'><font size=3D3 face=3DArial><span =
style=3D'font-size:12.0pt;
font-family:Arial'>Por que a altera=E7=E3o poder=E1 se tornar =
ineficaz?<o:p></o:p></span></font></p>
<p class=3DMsoNormal =
style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;
text-align:justify'><font size=3D3 face=3DArial><span =
style=3D'font-size:12.0pt;
font-family:Arial'>1) O fato de reduzir a al=EDquota n=E3o gera a =
certeza de que as
empresas beneficiadas ir=E3o mesmo repassar a redu=E7=E3o do tributo ao =
consumo;<o:p></o:p></span></font></p>
<p class=3DMsoNormal =
style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;
text-align:justify'><font size=3D3 face=3DArial><span =
style=3D'font-size:12.0pt;
font-family:Arial'>2) Poder=E1 haver transfer=EAncia de custos em =
cadeia, em
decorr=EAncia, principalmente, de aumento nas tarifas de energia, =
combust=EDvel e
telecomunica=E7=F5es.<o:p></o:p></span></font></p>
<p class=3DMsoNormal =
style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;
text-align:justify'><font size=3D3 face=3DArial><span =
style=3D'font-size:12.0pt;
font-family:Arial'>=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0 Fato =E9 que a Lei =
est=E1 ai, e entra em vigor amanh=E3
(01/04/2009). O importante neste momento =E9 se atentar as =
adequa=E7=F5es necess=E1rias,
a fim de evitar o recolhimento indevido do ICMS.<font =
color=3D"#333399"><span
style=3D'color:#333399'><o:p></o:p></span></font></span></font></p>
<p class=3DMsoNormal><font size=3D2 face=3DArial><span =
style=3D'font-size:10.0pt;
font-family:Arial'><o:p> </o:p></span></font></p>
<p class=3DMsoNormal><font size=3D2 face=3DArial><span =
style=3D'font-size:10.0pt;
font-family:Arial'><o:p> </o:p></span></font></p>
<p class=3DMsoNormal style=3D'text-align:justify'><st1:PersonName
ProductID=3D"Harold Batschke " w:st=3D"on"><st1:PersonName =
w:st=3D"on"><i><font
size=3D4 color=3Dblue face=3D"Bookman Old Style"><span =
style=3D'font-size:14.0pt;
font-family:"Bookman Old Style";color:blue;font-style:italic'>Harold =
Batschke</span></font></i></st1:PersonName><i><font
size=3D4 color=3Dblue face=3D"Bookman Old Style"><span =
style=3D'font-size:14.0pt;
font-family:"Bookman Old =
Style";color:blue;font-style:italic'><o:p></o:p></span></font></i></st1:P=
ersonName></p>
<p class=3DMsoNormal style=3D'text-align:justify'><font size=3D2 =
face=3DArial><span
style=3D'font-size:10.0pt;font-family:Arial'>Contabilista – CRC/PR =
n=BA. 053308/O-2<o:p></o:p></span></font></p>
<p class=3DMsoNormal style=3D'text-align:justify'><font size=3D2 =
face=3DArial><span
style=3D'font-size:10.0pt;font-family:Arial'>Bacharel em =
Direito<o:p></o:p></span></font></p>
<p class=3DMsoNormal><font size=3D2 face=3DArial><span =
style=3D'font-size:10.0pt;
font-family:Arial'><o:p> </o:p></span></font></p>
<p class=3DMsoNormal><font size=3D2 face=3DArial><span =
style=3D'font-size:10.0pt;
font-family:Arial'><o:p> </o:p></span></font></p>
<p class=3DMsoNormal><font size=3D2 face=3DArial><span =
style=3D'font-size:10.0pt;
font-family:Arial'><o:p> </o:p></span></font></p>
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