'be-a-bá da reforma': O QUE É IMPOSTO SELETIVO, ou 'do PECADO', E MAIS

[{"selector":"#anim-eaf8078d-7d29-4f37-9d23-55e552b516f9","keyframes":{"opacity":[0,1]},"delay":200,"duration":1600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-69c7c1c6-65e4-4770-80fe-3a2b2c70f89b","keyframes":{"transform":["translate3d(175.15153%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":200,"duration":1600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] EDITORIA DE ARTE / O TEMPO

[{"selector":"#anim-ec4a3153-9a0c-4b5b-9b72-96040f971b57","keyframes":{"transform":["translate3d(-136.92309%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":300,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-1038bcad-705a-4007-b6cb-c04160e36fb4","keyframes":{"opacity":[0,1]},"delay":0,"duration":300,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-9a07e29b-6d42-4b4d-85f4-7d755b5613fe","keyframes":{"transform":["scale(0.15)","scale(1)"]},"delay":0,"duration":300,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"forwards"}] [{"selector":"#anim-4d0c3fcc-345e-4fef-8fd6-b99f1f89a09e","keyframes":{"transform":["translate3d(-113.58024%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-7a64fba0-3e18-4a57-94ae-75fe348220c2","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-0516fb41-a130-44f1-9a86-cc21754bd663","keyframes":{"transform":["scale(0.15)","scale(1)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"forwards"}] [{"selector":"#anim-03196542-3bfd-44a8-b3f0-d550cc93bafd [data-leaf-element=\"true\"]","keyframes":{"transform":["translate(17.298102938513278%, 0%) scale(1.5)","translate(0%, 0%) scale(1)"]},"delay":0,"duration":2000,"easing":"cubic-bezier(.3,0,.55,1)","fill":"forwards"}] [{"selector":"#anim-a6152d0a-88e4-4e88-8173-c2371103e8ec","keyframes":{"transform":["translate3d(-180.12422%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-0518465a-081e-43f1-95b4-5314d2c83438","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-89263212-c590-4dbe-8ca0-7a97968f0e26","keyframes":{"transform":["scale(0.15)","scale(1)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"forwards"}] A última reportagem da série "Be-a-bá da Reforma Tributária", de O TEMPO , explica o que pode encarecer ou não com a proposta. FOTO: FREEPIK LEIA MAIS

[{"selector":"#anim-262401d2-1497-4b42-997c-a4b19daa5155 [data-leaf-element=\"true\"]","keyframes":{"transform":["translate(15.62584546517623%, -22.522520037690047%) scale(1.4504504504504505)","translate(0%, 0%) scale(1)"]},"delay":0,"duration":2000,"easing":"cubic-bezier(.3,0,.55,1)","fill":"forwards"}] [{"selector":"#anim-8ddac3e5-27c7-4b14-8e6b-e537fb6b6a81","keyframes":{"transform":["translate3d(-136.92309%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":300,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-8b46a328-28d8-48cd-82d7-f6d17ac3db1c","keyframes":{"opacity":[0,1]},"delay":0,"duration":300,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-8a99fb54-fb5f-495a-89c3-a296e5d78927","keyframes":{"transform":["scale(0.15)","scale(1)"]},"delay":0,"duration":300,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"forwards"}] [{"selector":"#anim-d4c4d06b-26ea-4655-aa60-897a431bb405","keyframes":{"transform":["translate3d(-115.55555%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-16ee3c36-1d02-4694-a4d9-86dfbe39b44a","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-edfc456e-1df4-4017-a63a-37ed36eec256","keyframes":{"transform":["scale(0.15)","scale(1)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"forwards"}] A 'reforma' não significa pagar menos impostos. Em síntese, brasileiros pagarão mais por serviços e menos por alimentos e remédios. FOTO: FREEPIK

[{"selector":"#anim-7fe81bce-1252-4267-80e6-ed70d57a37ac [data-leaf-element=\"true\"]","keyframes":{"transform":["translate(-7.873818474045048%, 23.584905660377366%) scale(1.4716981132075473)","translate(0%, 0%) scale(1)"]},"delay":0,"duration":2000,"easing":"cubic-bezier(.3,0,.55,1)","fill":"forwards"}] [{"selector":"#anim-0074852b-955c-43ce-8bb3-3dbaa9b44990","keyframes":{"transform":["translate3d(-136.92309%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":300,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-5bac7803-fd88-4de4-b593-1f30cfaf1549","keyframes":{"opacity":[0,1]},"delay":0,"duration":300,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-f1b674d0-b5b6-4758-80b5-af75d4a2f68d","keyframes":{"transform":["scale(0.15)","scale(1)"]},"delay":0,"duration":300,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"forwards"}] [{"selector":"#anim-60e5ba38-7e5e-4153-b7af-819f86de31bd","keyframes":{"transform":["translate3d(-116.00001%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-d48cc1f1-7dd0-40ff-97b0-6e8d97b4a4da","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-20022887-4a1e-42fb-91c9-70c33c3f4b6a","keyframes":{"transform":["scale(0.15)","scale(1)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"forwards"}] Para facilitar o entendimento, explicamos a seguir o significado de alguns impostos. Veja. FOTO: FREEPIK

IMPOSTO CUMULATIVO

[{"selector":"#anim-f1a6a065-6f54-439c-b3f7-a7851c6eee7d [data-leaf-element=\"true\"]","keyframes":{"transform":["translate(-13.53274574478062%, -0.5095115622706674%) scale(1.434782608695652)","translate(0%, 0%) scale(1)"]},"delay":0,"duration":2000,"easing":"cubic-bezier(.3,0,.55,1)","fill":"forwards"}] [{"selector":"#anim-39c27d26-96a5-42a1-9adb-40ec095af721","keyframes":{"transform":["translate3d(-136.92309%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":300,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-cafcf5a8-b1ba-4495-9dc2-8f96fefe9b04","keyframes":{"opacity":[0,1]},"delay":0,"duration":300,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-b6154c90-c60d-4ac4-8613-cddc255a8e08","keyframes":{"transform":["scale(0.15)","scale(1)"]},"delay":0,"duration":300,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"forwards"}] [{"selector":"#anim-b3c5f50c-af4f-445b-931e-12bfd198e9f2","keyframes":{"transform":["translate3d(-115.55555%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-f24cdc03-ec2b-41f3-be3d-456232d1730e","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-b38b595c-f726-4a9f-920f-fce1676f882a","keyframes":{"transform":["scale(0.15)","scale(1)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"forwards"}] [{"selector":"#anim-5ac71648-b9f3-4a54-900c-959e53c18eff","keyframes":{"transform":["translate3d(-115.55555%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-097b3a47-75fe-400e-a46a-1b5bfb6881b9","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-ecfa0f00-ec9f-4df9-977b-8ffa8ca6433a","keyframes":{"transform":["scale(0.15)","scale(1)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"forwards"}] Conhecido como imposto em cascata, incide em duas ou mais etapas da circulação de mercadorias, até chegar ao consumidor final. FOTO: FREEPIK

[{"selector":"#anim-36724d90-43da-41ce-910b-557a6ec00ab8 [data-leaf-element=\"true\"]","keyframes":{"transform":["translate(4.149920145929579%, 16.233766233766232%) scale(1.3246753246753247)","translate(0%, 0%) scale(1)"]},"delay":0,"duration":2000,"easing":"cubic-bezier(.3,0,.55,1)","fill":"forwards"}] [{"selector":"#anim-992e1db8-00a5-4cea-bb47-b08cbcaa6f71","keyframes":{"transform":["translate3d(-136.92309%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":300,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-0ef6994d-a7d0-47b5-9c2a-077a6b314050","keyframes":{"opacity":[0,1]},"delay":0,"duration":300,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-cd9be369-4f61-4217-a671-896655601c77","keyframes":{"transform":["scale(0.15)","scale(1)"]},"delay":0,"duration":300,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"forwards"}] [{"selector":"#anim-4db423ab-e9e9-48a5-bc79-cb898eff2464","keyframes":{"transform":["translate3d(-114.92064%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-e11d500b-bb3a-4684-bdaf-232b7c826f5d","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-386fd5cc-59e3-4563-ae52-ccb75c663cdc","keyframes":{"transform":["scale(0.15)","scale(1)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"forwards"}] Por esse motivo, o Imposto Cumulativo impacta na composição do custo e na fixação do preço de venda do produto. FOTO: FLÁVIO TAVARES

IMPOSTO NÃO-CUMULATIVO

[{"selector":"#anim-88a2ba51-1ba0-4c06-887b-f71baa1ce286 [data-leaf-element=\"true\"]","keyframes":{"transform":["translate(-5.295099322727314%, 0%) scale(1.5)","translate(0%, 0%) scale(1)"]},"delay":0,"duration":2000,"easing":"cubic-bezier(.3,0,.55,1)","fill":"forwards"}] [{"selector":"#anim-44c04a06-69cc-4925-9b52-8f924a15264f","keyframes":{"transform":["translate3d(-136.92309%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":300,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-878d221c-fab7-4640-85f2-bd308d898e3e","keyframes":{"opacity":[0,1]},"delay":0,"duration":300,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-3514b97c-2e92-4dfa-8b47-f234a5438822","keyframes":{"transform":["scale(0.15)","scale(1)"]},"delay":0,"duration":300,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"forwards"}] [{"selector":"#anim-81c826b7-7ee5-4cff-ada7-927ed83b46e9","keyframes":{"transform":["translate3d(-115.55555%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-0ac74f14-4ffa-4346-a5de-64f1f869bbd3","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-6afce2a9-07f0-4bca-b667-b5cbcead56eb","keyframes":{"transform":["scale(0.15)","scale(1)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"forwards"}] [{"selector":"#anim-037d27cc-5eaa-4710-b894-de9fbc558027","keyframes":{"transform":["translate3d(-115.55555%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-b776c1cf-944e-49a2-8b32-b08662d1f4cd","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-c4e57561-346e-4d40-a7a0-9ff8503a44a2","keyframes":{"transform":["scale(0.15)","scale(1)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"forwards"}] Incide apenas sobre o valor agregado entre uma operação e outra de uma mesma mercadoria. FOTO: FREEPIK

[{"selector":"#anim-0e2fa345-e952-4ce4-9d46-f19248d01577 [data-leaf-element=\"true\"]","keyframes":{"transform":["translate(4.138442458533461%, 0%) scale(1.5)","translate(0%, 0%) scale(1)"]},"delay":0,"duration":2000,"easing":"cubic-bezier(.3,0,.55,1)","fill":"forwards"}] [{"selector":"#anim-57964fb0-d3b1-412f-b066-79dceafdb805","keyframes":{"transform":["translate3d(-136.92309%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":300,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-c5f8df25-8d83-4983-86e3-a1d8478fb9ef","keyframes":{"opacity":[0,1]},"delay":0,"duration":300,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-0ed79a40-05a3-4e10-be7f-daf086348f27","keyframes":{"transform":["scale(0.15)","scale(1)"]},"delay":0,"duration":300,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"forwards"}] [{"selector":"#anim-ea4b8f60-a92d-4ec6-a2ab-2fd37069e06b","keyframes":{"transform":["translate3d(-115.55555%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-c9b333b0-14e7-4b64-aa1f-b2f0d9320248","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-e6917e08-f2c8-4754-a595-d5d8b0383330","keyframes":{"transform":["scale(0.15)","scale(1)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"forwards"}] Sendo assim, na etapa subsequente do processo produtivo ou da comercialização, ele não incide sobre o mesmo tributo anteriormente pago. FOTO: FREEPIK

IMPOSTO POR FORA

[{"selector":"#anim-97160078-bc9c-44b3-927a-8e373a999d6b [data-leaf-element=\"true\"]","keyframes":{"transform":["translate(13.610239460516189%, 0%) scale(1.5)","translate(0%, 0%) scale(1)"]},"delay":0,"duration":2000,"easing":"cubic-bezier(.3,0,.55,1)","fill":"forwards"}] [{"selector":"#anim-61fba9ef-3981-44bc-9065-acba4be2e64d","keyframes":{"transform":["translate3d(-136.92309%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":300,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-42b7fb8e-905e-4c88-b504-0846b84135df","keyframes":{"opacity":[0,1]},"delay":0,"duration":300,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-f79f221b-c25e-4f06-9b14-56becc7d6d06","keyframes":{"transform":["scale(0.15)","scale(1)"]},"delay":0,"duration":300,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"forwards"}] [{"selector":"#anim-8f025db9-4d19-49c7-9605-f33608c18f5d","keyframes":{"transform":["translate3d(-115.55555%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-35af1e42-0646-484b-9413-91ff39dc6b46","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-fa66f1eb-e8f5-43a9-b9f7-580f4cb23cc0","keyframes":{"transform":["scale(0.15)","scale(1)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"forwards"}] [{"selector":"#anim-ad5a262a-0a76-4903-97de-a06b0b7eef63","keyframes":{"transform":["translate3d(-115.2381%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-e25b649a-599b-4b5a-b828-ef64f1eb0311","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-173fd29b-1dcb-46d3-8645-624fd1297ce2","keyframes":{"transform":["scale(0.15)","scale(1)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"forwards"}] Incide apenas sobre o valor final de um produto, no preço pago pelo consumidor. FOTO: FREEPIK

IMPOSTO SELETIVO

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