{"id":10021,"date":"2020-01-29T16:50:43","date_gmt":"2020-01-29T19:50:43","guid":{"rendered":"https:\/\/www.cofecon.org.br\/?p=10021"},"modified":"2020-01-29T16:50:43","modified_gmt":"2020-01-29T19:50:43","slug":"artigo-o-ipi-de-concentrados-de-refrigerantes","status":"publish","type":"post","link":"https:\/\/cofecon.org.br\/cofecon\/?p=10021","title":{"rendered":"Artigo &#8211; O IPI de con\u00adcen\u00adtra\u00addos de re\u00adfri\u00adge\u00adran\u00adtes"},"content":{"rendered":"\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-medium wp-image-10017 alignleft\" src=\"https:\/\/www.cofecon.org.br\/wp-content\/uploads\/2018\/03\/lacerda-243x300.jpg\" alt=\"\" width=\"243\" height=\"300\" srcset=\"https:\/\/cofecon.org.br\/cofecon\/wp-content\/uploads\/2018\/03\/lacerda-243x300.jpg 243w, https:\/\/cofecon.org.br\/cofecon\/wp-content\/uploads\/2018\/03\/lacerda.jpg 498w\" sizes=\"(max-width: 243px) 100vw, 243px\" \/>Por Antonio Corr\u00eaa de Lacerda &#8211; Presidente do Cofecon, professor-doutor da PUC-SP, s\u00f3cio-diretor da AC Lacerda Consultores, \u00e9 autor de &#8220;O mito da austeridade&#8221; (Editora Contracorrente, 2019). Site www.aclacerda.com.<br \/>Colaboraram: Roberto Yassuo Shiroma e Andr\u00e9 Paiva Ramos.<\/p>\n<ul>\n<li>Artigo publicado em 28 de janeiro de 2020 no jornal O Estado de S.Paulo.<\/li>\n<\/ul>\n<p>No imen\u00adso ci\u00adpo\u00adal tri\u00adbu\u00adt\u00e1\u00adrio bra\u00adsi\u00adlei\u00adro cha\u00admam a aten\u00ad\u00e7\u00e3o al\u00adgu\u00admas dis\u00adtor\u00ad\u00e7\u00f5es que aca\u00adbam pas\u00adsan\u00addo ao lar\u00adgo, con\u00adsi\u00adde\u00adran\u00addo a abran\u00adg\u00ean\u00adcia e a com\u00adple\u00adxi\u00adda\u00adde do te\u00adma. \u00c9 o ca\u00adso da tri\u00adbu\u00adta\u00ad\u00e7\u00e3o en\u00advol\u00adven\u00addo os con\u00adcen\u00adtra\u00addos pa\u00adra fa\u00adbri\u00adca\u00ad\u00e7\u00e3o de re\u00adfri\u00adge\u00adran\u00adtes e o me\u00adca\u00adnis\u00admo que d\u00e1 mar\u00adgem \u00e0 ge\u00adra\u00ad\u00e7\u00e3o de cr\u00e9\u00addi\u00adtos a al\u00adgu\u00admas em\u00adpre\u00adsas, em de\u00adtri\u00admen\u00adto das de\u00admais, dis\u00adtor\u00adcen\u00addo o mer\u00adca\u00addo e sem re\u00adtor\u00adno pa\u00adra a so\u00adci\u00ade\u00adda\u00adde.<\/p>\n<p><br \/>Na se\u00adma\u00adna que pas\u00adsou, o pre\u00adsi\u00adden\u00adte Jair Bol\u00adso\u00adna\u00adro anun\u00adci\u00adou que pre\u00adten\u00adde pro\u00admo\u00adver um au\u00admen\u00adto da al\u00ed\u00adquo\u00adta do Im\u00adpos\u00adto so\u00adbre Pro\u00addu\u00adtos In\u00addus\u00adtri\u00ada\u00adli\u00adza\u00addos (IPI) de con\u00adcen\u00adtra\u00addos pa\u00adra a fa\u00adbri\u00adca\u00ad\u00e7\u00e3o de re\u00adfri\u00adge\u00adran\u00adtes pa\u00adra 10%, em vez dos 4% an\u00adte\u00adri\u00ador\u00admen\u00adte pre\u00advis\u00adtos pa\u00adra vi\u00adgo\u00adrar em 2020. Ele de\u00adcla\u00adrou, ain\u00adda, que o go\u00adver\u00adno pre\u00adten\u00adde s\u00f3 re\u00adtor\u00adnar ao n\u00ed\u00advel ori\u00adgi\u00adnal\u00admen\u00adte pre\u00advis\u00adto, de for\u00adma gra\u00adda\u00adti\u00adva, ao lon\u00adgo dos pr\u00f3\u00adxi\u00admos anos.<\/p>\n<p><br \/>Va\u00adle lem\u00adbrar que, em maio de 2018, ain\u00adda no go\u00adver\u00adno Te\u00admer, o De\u00adcre\u00adto n.\u00ba 9.394 pro\u00admo\u00adveu a re\u00addu\u00ad\u00e7\u00e3o da al\u00ed\u00adquo\u00adta de 20% pa\u00adra 4%, o que foi re\u00advis\u00adto em ou\u00adtros dois de\u00adcre\u00adtos sub\u00adse\u00adquen\u00adtes que de\u00adfi\u00adni\u00adram um es\u00adca\u00adlo\u00adna\u00admen\u00adto, de for\u00adma que ape\u00adnas ap\u00f3s 31\/12\/2019 a al\u00ed\u00adquo\u00adta atin\u00adgi\u00adria 4%.<\/p>\n<p><br \/>A si\u00adtu\u00ada\u00ad\u00e7\u00e3o an\u00adte\u00adri\u00ador \u00e0 al\u00adte\u00adra\u00ad\u00e7\u00e3o men\u00adci\u00ado\u00adna\u00adda pro\u00adpi\u00adci\u00ada\u00adva um cr\u00e9\u00addi\u00adto ex\u00adpres\u00adsi\u00advo de IPI aos com\u00adpra\u00addo\u00adres de con\u00adcen\u00adtra\u00addos de re\u00adfri\u00adge\u00adran\u00adtes pro\u00addu\u00adzi\u00addos na Zo\u00adna Fran\u00adca de Ma\u00adnaus (ZFM). Na pr\u00e1\u00adti\u00adca, as em\u00adpre\u00adsas en\u00adva\u00adsa\u00addo\u00adras fo\u00adra da ZFM, em\u00adbo\u00adra in\u00adcor\u00adres\u00adsem na al\u00ed\u00adquo\u00adta de 4% de IPI na ven\u00adda de re\u00adfri\u00adge\u00adran\u00adtes, se cre\u00addi\u00adta\u00advam de 20% na aqui\u00adsi\u00ad\u00e7\u00e3o de con\u00adcen\u00adtra\u00addos. Es\u00adsa si\u00adtu\u00ada\u00ad\u00e7\u00e3o lhes ge\u00adra\u00adva um in\u00adcen\u00adti\u00advo tri\u00adbu\u00adt\u00e1\u00adrio dis\u00adtor\u00adci\u00addo, que pre\u00adju\u00addi\u00adca\u00adva a li\u00advre con\u00adcor\u00adr\u00ean\u00adcia de mer\u00adca\u00addo. Es\u00adti\u00adma\u00admos que a al\u00adte\u00adra\u00ad\u00e7\u00e3o da al\u00ed\u00adquo\u00adta de con\u00adcen\u00adtra\u00addos pa\u00adra 4% re\u00adpre\u00adsen\u00adta\u00adria um po\u00adten\u00adci\u00adal au\u00admen\u00adto de ar\u00adre\u00adca\u00adda\u00ad\u00e7\u00e3o tri\u00adbu\u00adt\u00e1\u00adria da or\u00addem de R$ 1,6 bi\u00adlh\u00e3o ao ano.<\/p>\n<p><br \/>Al\u00e9m dis\u00adso, al\u00adgu\u00admas das em\u00adpre\u00adsas fa\u00adzi\u00adam uso de me\u00addi\u00addas de \u201cpla\u00adne\u00adja\u00admen\u00adto tri\u00adbu\u00adt\u00e1\u00adrio abu\u00adsi\u00advo\u201d, que se cons\u00adti\u00adtu\u00eda no su\u00adper\u00adfa\u00adtu\u00adra\u00admen\u00adto na ven\u00adda e com\u00adpra des\u00adses in\u00adsu\u00admos com o ob\u00adje\u00adti\u00advo de au\u00admen\u00adtar in\u00adde\u00advi\u00adda\u00admen\u00adte os cr\u00e9\u00addi\u00adtos de IPI, con\u00adfor\u00adme apu\u00adra\u00addo pe\u00adla Re\u00adcei\u00adta Fe\u00adde\u00adral.<\/p>\n<p><br \/>A ma\u00adnu\u00adten\u00ad\u00e7\u00e3o da al\u00ed\u00adquo\u00adta de con\u00adcen\u00adtra\u00addos em 4% n\u00e3o mo\u00addi\u00adfi\u00adca\u00adria o con\u00adjun\u00adto de in\u00adcen\u00adti\u00advos tri\u00adbu\u00adt\u00e1\u00adri\u00ados pre\u00advis\u00adtos pa\u00adra a ZFM nem pre\u00adju\u00addi\u00adca\u00adria a pre\u00adser\u00adva\u00ad\u00e7\u00e3o e a po\u00adten\u00adci\u00adal am\u00adpli\u00ada\u00ad\u00e7\u00e3o da ati\u00advi\u00adda\u00adde pro\u00addu\u00adti\u00adva de fa\u00adbri\u00adca\u00ad\u00e7\u00e3o de con\u00adcen\u00adtra\u00addos de re\u00adfri\u00adge\u00adran\u00adtes em Ma\u00adnaus, que res\u00adpon\u00adde por cer\u00adca de 800 em\u00adpre\u00adgos di\u00adre\u00adtos.<\/p>\n<p><br \/>Des\u00adta\u00adque-se que, do pon\u00adto de vis\u00adta se\u00adto\u00adri\u00adal, a ati\u00advi\u00adda\u00adde in\u00addus\u00adtri\u00adal na ZFM \u00e9 bem di\u00adver\u00adsi\u00adfi\u00adca\u00adda. O se\u00adtor de ele\u00adtro\u00ade\u00adle\u00adtr\u00f4\u00adni\u00adco e bens de in\u00adfor\u00adm\u00e1\u00adti\u00adca per\u00adfaz 49,3% do fa\u00adtu\u00adra\u00admen\u00adto e 41,8% da m\u00e3o de obra; o sub\u00adse\u00adtor du\u00adas ro\u00addas, 13,3% do fa\u00adtu\u00adra\u00admen\u00adto e 14,5% da m\u00e3o de obra. J\u00e1 a ati\u00advi\u00adda\u00adde de fa\u00adbri\u00adca\u00ad\u00e7\u00e3o de con\u00adcen\u00adtra\u00addos de be\u00adbi\u00addas re\u00adpre\u00adsen\u00adta 10,6% do fa\u00adtu\u00adra\u00admen\u00adto e ape\u00adnas 0,7% do to\u00adtal de m\u00e3o de obra no Po\u00adlo In\u00addus\u00adtri\u00adal de Ma\u00adnaus (PIM). Res\u00adsal\u00adte-se que, das cer\u00adca de 500 em\u00adpre\u00adsas ha\u00adbi\u00adli\u00adta\u00addas a de\u00adsen\u00advol\u00adver ope\u00adra\u00ad\u00e7\u00f5es na ZFM, ape\u00adnas em tor\u00adno de 31 em\u00adpre\u00adsas s\u00e3o de\u00addi\u00adca\u00addas ao sub\u00adse\u00adtor be\u00adbi\u00addas n\u00e3o al\u00adco\u00f3\u00adli\u00adcas e seus con\u00adcen\u00adtra\u00addos.<\/p>\n<p><br \/>Ca\u00adso as ca\u00adrac\u00adte\u00adr\u00eds\u00adti\u00adcas vi\u00adgen\u00adtes nos \u00fal\u00adti\u00admos anos se man\u00adti\u00adves\u00adsem, a ten\u00add\u00ean\u00adcia ob\u00adser\u00adva\u00adda de fe\u00adcha\u00admen\u00adto de f\u00e1\u00adbri\u00adcas re\u00adgi\u00ado\u00adnais ten\u00adde\u00adria a con\u00adti\u00adnu\u00adar e, con\u00adse\u00adquen\u00adte\u00admen\u00adte, a con\u00adcen\u00adtra\u00ad\u00e7\u00e3o de mer\u00adca\u00addo, acen\u00adtu\u00adan\u00addo o qua\u00addro de oli\u00adgo\u00adp\u00f3\u00adlio no se\u00adtor. Ape\u00adsar de as gran\u00addes em\u00adpre\u00adsas do se\u00adtor de be\u00adbi\u00addas n\u00e3o al\u00adco\u00f3\u00adli\u00adcas ge\u00adra\u00adrem uma quan\u00adti\u00adda\u00adde con\u00adsi\u00adde\u00adr\u00e1\u00advel de em\u00adpre\u00adgos di\u00adre\u00adtos e in\u00addi\u00adre\u00adtos na re\u00adgi\u00e3o de Ma\u00adnaus, elas v\u00eam pro\u00admo\u00adven\u00addo, por ou\u00adtro la\u00addo, uma sig\u00adni\u00adfi\u00adca\u00adti\u00adva re\u00addu\u00ad\u00e7\u00e3o de pos\u00adtos de tra\u00adba\u00adlho em ou\u00adtras re\u00adgi\u00f5es do Pa\u00eds, em mon\u00adtan\u00adtes anu\u00adais que v\u00eam a su\u00adpe\u00adrar o to\u00adtal de em\u00adpre\u00adgos na ZFM.<\/p>\n<p><br \/>O atu\u00adal qua\u00addro fis\u00adcal bra\u00adsi\u00adlei\u00adro n\u00e3o dei\u00adxa es\u00adpa\u00ad\u00e7o pa\u00adra as dis\u00adtor\u00ad\u00e7\u00f5es apon\u00adta\u00addas, ape\u00adnas pa\u00adra uma pe\u00adque\u00adna par\u00adce\u00adla de em\u00adpre\u00adsas que se apro\u00advei\u00adtam da van\u00adta\u00adgem, pro\u00advo\u00adcan\u00addo dis\u00adtor\u00ad\u00e7\u00f5es com\u00adpe\u00adti\u00adti\u00advas no mer\u00adca\u00addo. Da\u00ed a im\u00adpor\u00adt\u00e2n\u00adcia de cum\u00adprir o cro\u00adno\u00adgra\u00adma pre\u00advis\u00adto e man\u00adter a al\u00ed\u00adquo\u00adta de IPI de con\u00adcen\u00adtra\u00addos em 4%.<\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":10023,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[27,6],"tags":[],"class_list":["post-10021","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-acoes-da-presidencia-lacerda","category-artigo"],"_links":{"self":[{"href":"https:\/\/cofecon.org.br\/cofecon\/index.php?rest_route=\/wp\/v2\/posts\/10021"}],"collection":[{"href":"https:\/\/cofecon.org.br\/cofecon\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cofecon.org.br\/cofecon\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cofecon.org.br\/cofecon\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/cofecon.org.br\/cofecon\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=10021"}],"version-history":[{"count":0,"href":"https:\/\/cofecon.org.br\/cofecon\/index.php?rest_route=\/wp\/v2\/posts\/10021\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cofecon.org.br\/cofecon\/index.php?rest_route=\/wp\/v2\/media\/10023"}],"wp:attachment":[{"href":"https:\/\/cofecon.org.br\/cofecon\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10021"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cofecon.org.br\/cofecon\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10021"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cofecon.org.br\/cofecon\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10021"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}