{"id":1226,"date":"2021-10-14T13:18:54","date_gmt":"2021-10-14T16:18:54","guid":{"rendered":"https:\/\/sinditextilsp.org.br\/home\/?p=1226"},"modified":"2021-10-14T13:18:54","modified_gmt":"2021-10-14T16:18:54","slug":"fiesp-e-ciesp-publicam-estudo-sobre-a-cobranca-do-tributo-afrmm","status":"publish","type":"post","link":"https:\/\/sinditextilsp.org.br\/home\/2021\/10\/fiesp-e-ciesp-publicam-estudo-sobre-a-cobranca-do-tributo-afrmm\/","title":{"rendered":"FIESP e CIESP publicam estudo sobre a cobran\u00e7a do tributo AFRMM"},"content":{"rendered":"<p>A Federa\u00e7\u00e3o e o Centro das Ind\u00fastrias do Estado de S\u00e3o Paulo (Fiesp e Ciesp)\u00a0<a href=\"https:\/\/sitefiespstorage.blob.core.windows.net\/uploads\/2021\/10\/file-20211007133530-file-20210913140630-documento-extenso-drawback-afr.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">elaboraram um estudo<\/a>\u00a0que busca demonstrar o impacto da cobran\u00e7a do AFRMM nas opera\u00e7\u00f5es amparadas pelo drawback isen\u00e7\u00e3o e propor melhorias das pol\u00edticas p\u00fablicas relacionadas ao tema.<\/p>\n<p><strong>Drawback e AFRMM<\/strong><\/p>\n<p>O drawback \u00e9 um regime aduaneiro que incentiva as exporta\u00e7\u00f5es a partir da desonera\u00e7\u00e3o de insumos. Ele permite (i) a suspens\u00e3o do pagamento dos tributos incidentes sobre aquisi\u00e7\u00f5es de produtos a serem utilizados na industrializa\u00e7\u00e3o de bens a serem exportados; ou (ii) a isen\u00e7\u00e3o ou redu\u00e7\u00e3o tribut\u00e1ria na compra de mat\u00e9rias-primas para reposi\u00e7\u00e3o de estoques utilizados na produ\u00e7\u00e3o de bens j\u00e1 exportados.<\/p>\n<p>O Adicional ao Frete para Renova\u00e7\u00e3o da Marinha Mercante (AFRMM) \u00e9 um tributo que tem como finalidade o apoio ao desenvolvimento da marinha mercante e da ind\u00fastria de constru\u00e7\u00e3o e repara\u00e7\u00e3o naval brasileira.<\/p>\n<p><strong>Contexto<\/strong><br \/>\nA partir de julho de 2018, a Receita Federal e a Secretaria de Com\u00e9rcio Exterior (Secex) passaram a adotar o entendimento de que o AFRMM n\u00e3o seria mais inclu\u00eddo no benef\u00edcio concedido \u00e0s opera\u00e7\u00f5es amparadas pelo drawback isen\u00e7\u00e3o.<\/p>\n<p><strong>Problema<\/strong><\/p>\n<p>O in\u00edcio da cobran\u00e7a do AFRMM no drawback isen\u00e7\u00e3o gerou falta de isonomia entre as modalidades do regime e aumento dos custos para as empresas usu\u00e1rias desta modalidade.<\/p>\n<p>Consulta realizada pela Fiesp\/Ciesp mostra que as empresas, em sua grande maioria, consideram como importante a eventual elimina\u00e7\u00e3o da cobran\u00e7a do tributo nas opera\u00e7\u00f5es amparadas pelo drawback isen\u00e7\u00e3o.<\/p>\n<p><strong>Conclus\u00e3o<\/strong><\/p>\n<p>O estudo concluiu que, se por um lado a ren\u00fancia fiscal envolvendo o AFRMM no drawback isen\u00e7\u00e3o n\u00e3o se mostrou significativa historicamente, o com\u00e9rcio amparado pelo referido regime tem demonstrado desempenho positivo. Assim, h\u00e1 elementos indici\u00e1rios de que a mudan\u00e7a interpretativa promovida pelo Governo Federal, em 2018, pode ter reduzido o impacto dos benef\u00edcios advindos do drawback isen\u00e7\u00e3o.<\/p>\n<p><strong>Proposta<\/strong><\/p>\n<p>A Fiesp e o Ciesp recomendam a retomada das discuss\u00f5es entre o Poder Executivo e o Congresso Nacional sobre o assunto, com vistas \u00e0 edi\u00e7\u00e3o de norma destinada a eliminar a cobran\u00e7a do AFRMM nas opera\u00e7\u00f5es realizadas sob o amparo do drawback isen\u00e7\u00e3o.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A Federa\u00e7\u00e3o e o Centro das Ind\u00fastrias do Estado de S\u00e3o Paulo (Fiesp e Ciesp)\u00a0elaboraram um estudo\u00a0que busca demonstrar o impacto da cobran\u00e7a do AFRMM nas opera\u00e7\u00f5es amparadas pelo drawback isen\u00e7\u00e3o e propor melhorias das pol\u00edticas p\u00fablicas relacionadas ao tema. Drawback e AFRMM O drawback \u00e9 um regime aduaneiro que incentiva as exporta\u00e7\u00f5es a partir [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":1227,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16,98],"tags":[],"class_list":["post-1226","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","category-tendencias-de-mercado"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>FIESP e CIESP publicam estudo sobre a cobran\u00e7a do tributo AFRMM - Sindit\u00eaxtil-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:\/\/sinditextilsp.org.br\/home\/2021\/10\/fiesp-e-ciesp-publicam-estudo-sobre-a-cobranca-do-tributo-afrmm\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"FIESP e CIESP publicam estudo sobre a cobran\u00e7a do tributo AFRMM - Sindit\u00eaxtil-SP\" \/>\n<meta property=\"og:description\" content=\"A Federa\u00e7\u00e3o e o Centro das Ind\u00fastrias do Estado de S\u00e3o Paulo (Fiesp e Ciesp)\u00a0elaboraram um estudo\u00a0que busca demonstrar o impacto da cobran\u00e7a do AFRMM nas opera\u00e7\u00f5es amparadas pelo drawback isen\u00e7\u00e3o e propor melhorias das pol\u00edticas p\u00fablicas relacionadas ao tema. 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