{"id":6885,"date":"2015-04-08T11:16:25","date_gmt":"2015-04-08T14:16:25","guid":{"rendered":"\/?p=6885"},"modified":"2022-09-19T13:51:15","modified_gmt":"2022-09-19T16:51:15","slug":"pispasep-importacao-e-cofins-importacao","status":"publish","type":"post","link":"https:\/\/confirp.com.br\/es\/pispasep-importacao-e-cofins-importacao\/","title":{"rendered":"PIS\/PASEP-Importa\u00e7\u00e3o e COFINS-Importa\u00e7\u00e3o ter\u00e3o aumento de al\u00edquotas"},"content":{"rendered":"

Mais uma not\u00edcia de aumento para os empres\u00e1rios! Com a publica\u00e7\u00e3o da Medida Provis\u00f3ria n\u00ba 668\/2015 ocorrer\u00e1, a partir de 1\u00ba de Maio de 2015,\u00a0o aumento das al\u00edquotas do\u00a0PIS\/PASEP-Importa\u00e7\u00e3o e da\u00a0COFINS-Importa\u00e7\u00e3o, incidentes sobre a\u00a0importa\u00e7\u00e3o de\u00a0bens estrangeiros.<\/p>\n

<\/p>\n

Quer seguran\u00e7a em sua contabilidade? Conhe\u00e7a mais da Confirp<\/a><\/h5>\n

Para entender melhor as mudan\u00e7as a Confirp fez um r\u00e1pido resumo das mudan\u00e7as e seus principais impactos;<\/p>\n

PIS\/COFINS-Importa\u00e7\u00e3o – Aumento nas al\u00edquotas a partir de 1\u00ba\/05\/2015<\/h5>\n

Ser\u00e3o\u00a0aumentadas\u00a0as al\u00edquotas do\u00a0PIS\/PASEP-Importa\u00e7\u00e3o e da\u00a0COFINS-Importa\u00e7\u00e3o incidentes na\u00a0importa\u00e7\u00e3o de bens estrangeiros,\u00a0conforme segue:<\/p>\n

    \n
  1. a)Na entrada de bens estrangeiros no territ\u00f3rio nacional:<\/li>\n<\/ol>\n
      \n
    • PIS\/PASEP-Importa\u00e7\u00e3o: de 1,65% para 2,1%;<\/li>\n
    • COFINS-Importa\u00e7\u00e3o: de 7,6% para 9,65%.<\/li>\n<\/ul>\n

      O aumento total ser\u00e1 de\u00a02,5%\u00a0(PIS\u00a0+\u00a0COFINS-Importa\u00e7\u00e3o).<\/p>\n

        \n
      1. b)Na importa\u00e7\u00e3o de \u00abprodutos com tributa\u00e7\u00e3o diferenciada (monof\u00e1sicos)\u00bb tamb\u00e9m ser\u00e3o aumentadas as al\u00edquotas do\u00a0PIS\/PASEP-Importa\u00e7\u00e3o e da\u00a0COFINS-Importa\u00e7\u00e3o conforme tabela a seguir:<\/li>\n<\/ol>\n\n\n\n\n\n\n\n\n\n
        Setor<\/td>\nAumento<\/td>\nAumento Total<\/td>\n<\/tr>\n
        Produtos farmac\u00eauticos<\/td>\n–\u00a0PIS-Importa\u00e7\u00e3o: de 2,1% para 2,76%<\/p>\n

        –\u00a0COFINS-Importa\u00e7\u00e3o: de 9,9% para 13,03%<\/td>\n

        		3,79%<\/td>\n<\/tr>\n
        Produtos de perfumaria, de toucador ou de higiene pessoal<\/td>\n–\u00a0PIS-Importa\u00e7\u00e3o: de 2,2% para 3,52%<\/p>\n

        –\u00a0COFINS-Importa\u00e7\u00e3o: de 10,3% para 16,48%<\/td>\n

        		7,5%<\/td>\n<\/tr>\n
        M\u00e1quinas e ve\u00edculos<\/td>\n–\u00a0PIS-Importa\u00e7\u00e3o: de 2% para 2,62%<\/p>\n

        –\u00a0COFINS-Importa\u00e7\u00e3o: de 9,6% para 12,57%<\/td>\n

        		3,59%<\/td>\n<\/tr>\n
        Pneus novos e c\u00e2maras de ar, de borracha<\/td>\n–\u00a0PIS-Importa\u00e7\u00e3o: de 2% para 2,88%<\/p>\n

        –\u00a0COFINS-Importa\u00e7\u00e3o: de 9,5% para 13,68%<\/td>\n

        		5,06%<\/td>\n<\/tr>\n
        Autope\u00e7as<\/td>\n–\u00a0PIS-Importa\u00e7\u00e3o: de 2,3% para 2,62%<\/p>\n

        –\u00a0COFINS-Importa\u00e7\u00e3o: de 10,8% para 12,57%<\/td>\n

        		2,09%<\/td>\n<\/tr>\n
        Papel imune<\/td>\n–\u00a0PIS-Importa\u00e7\u00e3o: de 0,8% para 0,95%<\/p>\n

        –\u00a0COFINS-Importa\u00e7\u00e3o: de 3,2% para 3,81%<\/td>\n

        		0,76%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
          \n
        1. Importa\u00e7\u00e3o de servi\u00e7os<\/li>\n<\/ol>\n

          No caso de \u00abimporta\u00e7\u00e3o de servi\u00e7os\u00bb n\u00e3o houve majora\u00e7\u00e3o. As al\u00edquotas continuam as mesmas, sendo:1,65%\u00a0para o\u00a0PIS\/PASEP-Importa\u00e7\u00e3o de servi\u00e7os e\u00a07,6%\u00a0para a\u00a0COFINS-Importa\u00e7\u00e3o de servi\u00e7os.<\/p>\n

            \n
          1. \n
            Cr\u00e9dito do\u00a0PIS-Importa\u00e7\u00e3o e da\u00a0COFINS-Importa\u00e7\u00e3o<\/h5>\n<\/li>\n<\/ol>\n

            De acordo com a nova reda\u00e7\u00e3o trazida pela MP n\u00ba 668\/2015, a partir de maio o cr\u00e9dito do\u00a0PIS\u00a0-Importa\u00e7\u00e3o e da\u00a0COFINS-Importa\u00e7\u00e3o ser\u00e1 apurado mediante a aplica\u00e7\u00e3o das al\u00edquotas majoradas previstas para os produtos relacionados no \u00abt\u00f3pico 1\u00bb acima, calculadas sobre o valor aduaneiro (Lei n\u00ba 10.865\/2004, art. 15, \u00a7 3\u00ba, e art. 17, \u00a7 2\u00ba, na reda\u00e7\u00e3o dada pela MP n\u00ba 668\/2015).<\/p>\n

            Em s\u00edntese, as al\u00edquotas ser\u00e3o majoradas, mas a empresa do lucro real poder\u00e1 tomar cr\u00e9ditos de PIS\/PASEP-Importa\u00e7\u00e3o e da\u00a0COFINS-Importa\u00e7\u00e3o pelas novas al\u00edquotas.<\/p>\n

              \n
            1. \n
              Adicional de 1% sobre a\u00a0COFINS-Importa\u00e7\u00e3o<\/h5>\n<\/li>\n<\/ol>\n

              Continua em vigor o\u00a0adicional de 1%\u00a0(um por cento) sobre a\u00a0COFINS-Importa\u00e7\u00e3o, na hip\u00f3tese de importa\u00e7\u00e3o dos bens relacionados no\u00a0Anexo I da Lei n\u00ba 12.546\/2011. Esse adicional de 1% n\u00e3o se aplica a todos os produtos, mas somente \u00e0queles relacionados no citado Anexo I da Lei n\u00ba 12.546\/2011 (Lei n\u00ba 10.865\/2004, art. 8\u00ba, \u00a7 21, na reda\u00e7\u00e3o dada pela Lei n\u00ba 12.844\/2013).<\/p>\n

              Entretanto, o adicional de\u00a01%\u00a0da\u00a0COFINS-Importa\u00e7\u00e3o\u00a0n\u00e3o\u00a0gera direito ao desconto do cr\u00e9dito. Pelo texto anterior, j\u00e1 estava vedado o cr\u00e9dito do adicional de 1%, pois estava impl\u00edcito na norma. Com o novo texto da MP n\u00ba 668\/2015 a veda\u00e7\u00e3o passou a ser expressa.<\/p>\n

               <\/p>\n","protected":false},"excerpt":{"rendered":"

              Mais uma not\u00edcia de aumento para os empres\u00e1rios! Com a publica\u00e7\u00e3o da Medida Provis\u00f3ria n\u00ba 668\/2015 ocorrer\u00e1, a partir de 1\u00ba de Maio de 2015,\u00a0o aumento das al\u00edquotas do\u00a0PIS\/PASEP-Importa\u00e7\u00e3o e da\u00a0COFINS-Importa\u00e7\u00e3o, incidentes sobre a\u00a0importa\u00e7\u00e3o de\u00a0bens estrangeiros.<\/p>\n","protected":false},"author":20,"featured_media":4610,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[28,33,29],"tags":[],"class_list":["post-6885","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-confirp-2","category-fiscal-tributario","category-gestao"],"yoast_head":"\nPIS\/PASEP-Importa\u00e7\u00e3o e COFINS-Importa\u00e7\u00e3o ter\u00e3o aumento de al\u00edquotas - 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