{"id":21736,"date":"2022-01-03T09:36:22","date_gmt":"2022-01-03T12:36:22","guid":{"rendered":"https:\/\/blbescoladenegocios.com.br\/blog\/?p=21736"},"modified":"2022-01-03T09:36:55","modified_gmt":"2022-01-03T12:36:55","slug":"decreto-66394-2021-sp-reduz-carga-tributaria-agronegocio","status":"publish","type":"post","link":"https:\/\/blbescoladenegocios.com.br\/blog\/decreto-66394-2021-sp-reduz-carga-tributaria-agronegocio\/","title":{"rendered":"SP reduz a carga tribut\u00e1ria de adubos e fertilizantes e aumenta benef\u00edcio de ICMS dos frigor\u00edficos e abatedouros"},"content":{"rendered":"

Em meio a tantas altera\u00e7\u00f5es na legisla\u00e7\u00e3o tribut\u00e1ria, o final de 2021 ainda trouxe uma boa not\u00edcia para os segmentos de carnes e de insumos agr\u00edcolas. Foi publicado dia 29\/12\/2021 no DOE de S\u00e3o Paulo o Decreto 66.394\/2021<\/a><\/strong>, que altera os benef\u00edcios fiscais do ICMS previstos no art. 40 do Anexo III e art. 77 do Anexo II do RICMS\/SP a partir de janeiro de 2022. A altera\u00e7\u00e3o prev\u00ea redu\u00e7\u00e3o da carga tribut\u00e1ria dos adubos e fertilizantes e aumento do percentual do cr\u00e9dito outorgado sobre a carne.<\/p>\n

No que tange \u00e0 carne, atualmente o Estado de S\u00e3o Paulo concede cr\u00e9dito outorgado para os estabelecimentos abatedores e os estabelecimentos industriais frigor\u00edficos \u00e0 monta de 5,9% sobre as sa\u00eddas internas em substitui\u00e7\u00e3o aos cr\u00e9ditos da entrada. O novo Decreto que prev\u00ea altera\u00e7\u00f5es no Art. 40 do Anexo III do RICMS\/SP, majora o benef\u00edcio para 6,7% a partir de janeiro de 2022.<\/p>\n

Para as empresas do Lucro Real, o aumento do cr\u00e9dito outorgado de 0,8% sobre a sa\u00edda interna da carne, tamb\u00e9m impacta no IRPJ\/CSLL \u00e0 vista do reflexo no lucro tribut\u00e1vel que o benef\u00edcio fiscal causa. Exemplificando o reflexo do novo percentual do cr\u00e9dito outorgado, a cada R$1.000.000 (um milh\u00e3o) em vendas, o cr\u00e9dito de ICMS aumentar\u00e1 em R$8.000 e sobre esse valor incidir\u00e1 34% de IRPJ\/CSLL, ou seja, um d\u00e9bito no valor de R$2.720. \u00c9 poss\u00edvel evitar a tributa\u00e7\u00e3o do IRPJ\/CSLL, desde que a empresa trate o cr\u00e9dito outorgado como subven\u00e7\u00e3o para investimento.<\/p>\n

Em rela\u00e7\u00e3o ao setor agro, vale lembrar que em 2020 o Governador de S\u00e3o Paulo introduziu o pacote de ajuste fiscal, majorando a carga tribut\u00e1ria de diversos produtos, inclusive os insumos agr\u00edcolas nas opera\u00e7\u00f5es interestaduais. Sobre as altera\u00e7\u00f5es do pacote de ajuste fiscal de 2021 recomendo a leitura do artigo SP prorroga e reduz benef\u00edcios fiscais de v\u00e1rios setores<\/a><\/strong>.<\/p>\n

Al\u00e9m disso, em setembro de 2021 foi estabelecida a carga tribut\u00e1ria de 1% de ICMS sobre adubos e fertilizantes, conforme o Decreto SP 66.054\/2021, com efeito a partir de 01 de janeiro de 2022. Esse assunto tamb\u00e9m j\u00e1 foi abordado pela BLB Brasil, confira o artigo<\/a><\/strong>.<\/p>\n

Agora, o Decreto 66.394\/2021 em quest\u00e3o promove altera\u00e7\u00e3o (novamente) para reduzir a carga tribut\u00e1ria sobre as sa\u00eddas interestaduais de adubos e fertilizantes, sujeitas a al\u00edquotas de 7% ou 12%. Com a nova reda\u00e7\u00e3o, a carga tribut\u00e1ria sobre nas opera\u00e7\u00f5es interestaduais ficar\u00e1 assim:<\/p>\n

\"SP<\/p>\n

Dessa forma, conclu\u00edmos que para 2022 os contribuintes paulistas ter\u00e3o uma redu\u00e7\u00e3o na carga tribut\u00e1ria nas opera\u00e7\u00f5es interestaduais com adubos e fertilizantes de 0,6% at\u00e9 1,84% de ICMS.<\/p>\n

Por outro lado, nas opera\u00e7\u00f5es internas ou de importa\u00e7\u00e3o, os adubos e fertilizantes deixam de ser isentos e passam a ser tributados em 1% de ICMS.<\/p>\n

Paulo Martesi<\/a>
\n<\/strong>Consultor Tribut\u00e1rio BLB Brasil Auditores e Consultores<\/p>\n","protected":false},"excerpt":{"rendered":"

Em meio a tantas altera\u00e7\u00f5es na legisla\u00e7\u00e3o tribut\u00e1ria, o final de 2021 ainda trouxe uma boa not\u00edcia para os segmentos de carnes e de insumos agr\u00edcolas. Foi publicado dia 29\/12\/2021 no DOE de S\u00e3o Paulo o Decreto 66.394\/2021, que altera os benef\u00edcios fiscais do ICMS previstos no art. 40 do Anexo III e art. 77 […]<\/p>\n","protected":false},"author":7,"featured_media":21738,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"spay_email":""},"categories":[37,38],"tags":[],"yoast_head":"\nSP reduz carga tribut\u00e1ria e aumenta benef\u00edcio de ICMS no agroneg\u00f3cio<\/title>\n<meta name=\"description\" content=\"Estado de S\u00e3o Paulo publica Decreto 66.394\/2021, que diminui carga tribut\u00e1ria de adubos e fertilizantes e aumenta cr\u00e9dito outorgado da carne.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/blbescoladenegocios.com.br\/blog\/decreto-66394-2021-sp-reduz-carga-tributaria-agronegocio\/\" \/>\n<meta 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