{"id":123767,"date":"2026-10-28T13:33:56","date_gmt":"2026-10-28T16:33:56","guid":{"rendered":"https:\/\/redenoticiaz.com.br\/litoralsp\/2026\/10\/28\/tcu-define-aliquota-de-referencia-da-cbs-em-113"},"modified":"2026-10-28T13:33:56","modified_gmt":"2026-10-28T16:33:56","slug":"tcu-define-aliquota-de-referencia-da-cbs-em-113","status":"publish","type":"post","link":"https:\/\/redenoticiaz.com.br\/litoralsp\/2026\/10\/28\/tcu-define-aliquota-de-referencia-da-cbs-em-113","title":{"rendered":"TCU define al\u00edquota de refer\u00eancia da CBS em 11,3%"},"content":{"rendered":"<div>\n<p>O Tribunal de Contas da Uni\u00e3o (TCU) aprovou, nesta quarta-feira (28), a al\u00edquota de refer\u00eancia da nova Contribui\u00e7\u00e3o sobre Bens e Servi\u00e7os (CBS). Este tributo federal, resultado da reforma tribut\u00e1ria, visa substituir as contribui\u00e7\u00f5es atualmente vigentes sobre o consumo, o PIS\/Pasep e a Cofins. O percentual foi calculado em 11,3468%, sendo arredondado para <strong>11,3%<\/strong>.<\/p>\n<p>A vota\u00e7\u00e3o ocorreu em sess\u00e3o plen\u00e1ria extraordin\u00e1ria, onde tamb\u00e9m foi definido um redutor de <strong>44,16%<\/strong> para as compras realizadas pela administra\u00e7\u00e3o p\u00fablica direta, autarquias e funda\u00e7\u00f5es p\u00fablicas.<\/p>\n<p>Segundo as diretrizes da reforma tribut\u00e1ria, o TCU \u00e9 respons\u00e1vel pelo c\u00e1lculo da al\u00edquota necess\u00e1ria para garantir a arrecada\u00e7\u00e3o dos tributos que a CBS substituir\u00e1 durante a transi\u00e7\u00e3o para o novo sistema. O pr\u00f3ximo passo envolve o envio desse resultado ao Senado Federal, que decidir\u00e1 a al\u00edquota por meio de resolu\u00e7\u00e3o.<\/p>\n<p>A CBS ser\u00e1 uma parte importante do novo modelo de tributa\u00e7\u00e3o sobre o consumo, que incluir\u00e1 tamb\u00e9m o Imposto sobre Bens e Servi\u00e7os (IBS), de compet\u00eancia compartilhada entre estados e munic\u00edpios.<\/p>\n<p><a href=\"https:\/\/agenciabrasil.ebc.com.br\/economia\/noticia\/2026-10\/reforma-tributaria-86-das-notas-fiscais-destacam-cbs\" target=\"_blank\">&gt;&gt;\u00a0Reforma Tribut\u00e1ria: 86% das notas fiscais destacam a CBS<\/a><\/p>\n<h2>Detalhamento Importante<\/h2>\n<p>A aprova\u00e7\u00e3o do c\u00e1lculo da al\u00edquota da CBS pelo TCU marca mais um avan\u00e7o na implementa\u00e7\u00e3o da reforma tribut\u00e1ria voltada para o consumo. A defini\u00e7\u00e3o desse percentual \u00e9 crucial, pois ajudar\u00e1 a estimar o impacto do novo sistema na arrecada\u00e7\u00e3o p\u00fablica, al\u00e9m de permitir a avalia\u00e7\u00e3o dos benef\u00edcios e exce\u00e7\u00f5es concedidos a diversos setores da economia.<\/p>\n<p>Em geral, uma maior quantidade de tratamentos fiscais favor\u00e1veis tende a elevar a al\u00edquota necess\u00e1ria para preservar a arrecada\u00e7\u00e3o.<\/p>\n<p>A CBS iniciar\u00e1 sua cobran\u00e7a, em regime de testes, em 2027, e substituir\u00e1 gradualmente o PIS\/Pasep e a Cofins \u00e0 medida que a nova reforma tribut\u00e1ria for implementada. Juntamente com o IBS, a CBS far\u00e1 parte deste novo modelo de tributa\u00e7\u00e3o que promete radicalizar a abordagem sobre o consumo no pa\u00eds.<\/p>\n<p>O c\u00e1lculo da al\u00edquota de refer\u00eancia tem como designa\u00e7\u00e3o garantir, em termos agregados, a manuten\u00e7\u00e3o da arrecada\u00e7\u00e3o dos tributos que a CBS ir\u00e1 substituir. Para isso, as regras estabelecidas na reforma tribut\u00e1ria, como al\u00edquotas reduzidas e regimes espec\u00edficos de tributa\u00e7\u00e3o, incluindo o Simples Nacional e mecanismos de devolu\u00e7\u00e3o e cr\u00e9ditos tribut\u00e1rios, foram levadas em considera\u00e7\u00e3o.<\/p>\n<p>Este processo de transi\u00e7\u00e3o se estender\u00e1 at\u00e9 2033, momento em que o novo sistema de tributa\u00e7\u00e3o do consumo ser\u00e1 plenamente implementado, substituindo o modelo atual.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>O Tribunal de Contas da Uni\u00e3o (TCU) aprovou, nesta quarta-feira (28), a al\u00edquota de refer\u00eancia da nova Contribui\u00e7\u00e3o sobre Bens e Servi\u00e7os (CBS). Este tributo federal, resultado da reforma tribut\u00e1ria, visa substituir as contribui\u00e7\u00f5es atualmente vigentes sobre o consumo, o PIS\/Pasep e a Cofins. O percentual foi calculado em 11,3468%, sendo arredondado para 11,3%. A &hellip;<\/p>\n","protected":false},"author":5,"featured_media":123768,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[186],"tags":[],"class_list":["post-123767","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cubatao"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>TCU define al\u00edquota de refer\u00eancia da CBS em 11,3% - Litoral SP<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/redenoticiaz.com.br\/litoralsp\/2026\/10\/28\/tcu-define-aliquota-de-referencia-da-cbs-em-113\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"TCU define al\u00edquota de refer\u00eancia da CBS em 11,3% - Litoral SP\" \/>\n<meta property=\"og:description\" content=\"O Tribunal de Contas da Uni\u00e3o (TCU) aprovou, nesta quarta-feira (28), a al\u00edquota de refer\u00eancia da nova Contribui\u00e7\u00e3o sobre Bens e Servi\u00e7os (CBS). Este tributo federal, resultado da reforma tribut\u00e1ria, visa substituir as contribui\u00e7\u00f5es atualmente vigentes sobre o consumo, o PIS\/Pasep e a Cofins. O percentual foi calculado em 11,3468%, sendo arredondado para 11,3%. 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Este tributo federal, resultado da reforma tribut\u00e1ria, visa substituir as contribui\u00e7\u00f5es atualmente vigentes sobre o consumo, o PIS\/Pasep e a Cofins. O percentual foi calculado em 11,3468%, sendo arredondado para 11,3%. 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