União não terá interesse em usar Imposto Seletivo como instrumento de arrecadação, diz Appy
Incidente sobre importação, produção e comercialização de produtos prejudiciais à saúde ou ao meio ambiente, o Imposto Seletivo (IS) que deve ser criado na reforma tributária sobre consumo deve ser monofásico, a princípio, e não deve ser usado pela União como instrumento de arrecadação, segundo Bernard Appy, secretário extraordinário de Reforma Tributária.Appy disse que o modelo extrafiscal do IS está bem desenhado na reforma tributária e não deve estimular o uso do imposto para arrecadação porque a destinação de 60% da sua arrecadação é para Estados e municípios. "Mas, se houver externalidades a serem corrigidas, esse imposto pode ser interessante para isso."Leia mais:Reforma tributária deve ser promulgada até dezembro, diz TebetAppy defende taxação de offshore e fundos exclusivosPela reforma tributária aprovada na Câmara dos Deputados e em tramitação no Senado atualmente, os federais PIS, Cofins e IPI, além do estadual ICMS e do municipal ISS, serão substituídos pelo Imposto sobre Bens e Serviços (IBS), subnacional, pela Contribuição Social sobre Bens e Serviços (CBS), federal e pelo Imposto Seletivo (IS).Em relação ao ressarcimento dos créditos de CBS e do IBS, diz ele, havia um prazo de 60 dias originalmente proposto no texto original da Proposta de Emenda à Constituição (PEC) nº 45/2019. Os consultores técnicos da Câmara dos Deputados, porém, lembra...
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