{"id":2415,"date":"2025-04-06T16:27:20","date_gmt":"2025-04-06T19:27:20","guid":{"rendered":"https:\/\/qyon.com\/br\/?post_type=reforma-tributaria&#038;p=2415"},"modified":"2025-08-21T16:37:34","modified_gmt":"2025-08-21T19:37:34","slug":"nova-terminologia-de-regime-tributario-na-reforma","status":"publish","type":"reforma-tributaria","link":"https:\/\/qyon.com\/br\/reforma\/nova-terminologia-de-regime-tributario-na-reforma\/","title":{"rendered":"Nova terminologia de Regime Tribut\u00e1rio na Reforma"},"content":{"rendered":"<p>Entenda a nova terminologia de regime tribut\u00e1rio trazida pela Reforma Tribut\u00e1ria. Descubra o <strong>que \u00e9 o Regime Regular<\/strong>, como ficam Lucro Real, Lucro Presumido e Simples Nacional, al\u00e9m do cronograma de transi\u00e7\u00e3o at\u00e9 2033.<\/p>\n<p><strong>Introdu\u00e7\u00e3o<\/strong><\/p>\n<p>No mundo cont\u00e1bil, a terminologia \u00e9 mais do que detalhe: ela orienta como aplicar corretamente cada regra fiscal. Com a Reforma Tribut\u00e1ria, novas express\u00f5es passaram a fazer parte do dia a dia de empresas e escrit\u00f3rios de contabilidade, especialmente em rela\u00e7\u00e3o ao regime de apura\u00e7\u00e3o dos novos tributos.<\/p>\n<p>A <strong>Lei Complementar 214\/2025<\/strong> trouxe a cria\u00e7\u00e3o do <strong>Regime Regular<\/strong>, que ser\u00e1 a base para a apura\u00e7\u00e3o dos tributos \u2014 <strong>IBS e CBS<\/strong>, que formam o chamado <strong>IVA Dual<\/strong>. Mas como isso convive com as terminologias que j\u00e1 conhecemos, como Lucro Real, Lucro Presumido e Simples Nacional?<\/p>\n<p style=\"text-align: center\"><strong>Terminologias atuais de regime tribut\u00e1rio<\/strong><\/p>\n<p>Antes da reforma, os regimes tribut\u00e1rios estavam organizados da seguinte forma:<\/p>\n<p><strong>1.\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong><strong>Federal<\/strong><\/p>\n<p>Definia a forma de apura\u00e7\u00e3o de IRPJ, CSLL e PIS\/COFINS:<\/p>\n<ul>\n<li><strong>Lucro Real<\/strong><\/li>\n<li><strong>Lucro Presumido<\/strong><\/li>\n<\/ul>\n<p><strong>2.\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong><strong>Estadual<\/strong><\/p>\n<p>Definia a apura\u00e7\u00e3o do ICMS (em extin\u00e7\u00e3o gradativa), variando conforme cada estado:<\/p>\n<ul>\n<li><strong>RPA \u2013 Regime Peri\u00f3dico de Apura\u00e7\u00e3o<\/strong><\/li>\n<li><strong>Regime Normal (Conta-Corrente)<\/strong><\/li>\n<li>Entre Outros<\/li>\n<\/ul>\n<p><strong>3.\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong><strong>Federal\/Estadual \u2013 Simples Nacional<\/strong><\/p>\n<ul>\n<li><strong>Regime \u00fanico:<\/strong> IPI, PIS, COFINS, IR, CSLL, CPP, ICMS e ISS.<\/li>\n<li><strong>Simples Nacional \u2013 Sublimite \u201cMisto Obrigat\u00f3rio\u201d:<\/strong> unifica\u00e7\u00e3o parcial de tributos federais (IPI, PIS, COFINS, IRPJ, CSLL, CPP) com ICMS e ISS apurados pelo regime RPA (em extin\u00e7\u00e3o).<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p style=\"text-align: center\"><strong>Novo cen\u00e1rio ap\u00f3s a Reforma Tribut\u00e1ria<\/strong><\/p>\n<p><strong>4.\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong><strong>Federal<\/strong><\/p>\n<p>Mant\u00e9m para a apura\u00e7\u00e3o do IRPJ e da CSLL:<\/p>\n<ul>\n<li><strong>Lucro Real<\/strong><\/li>\n<li><strong>Lucro Presumido<\/strong><\/li>\n<\/ul>\n<p><strong>5.\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong><strong>Federal\/Estadual \u2013 novos tributos<\/strong><\/p>\n<p>Com a cria\u00e7\u00e3o do IVA Dual, passa a valer o <strong>Regime Regular<\/strong>, para apura\u00e7\u00e3o do <strong>IBS e da CBS<\/strong> na sistem\u00e1tica de <strong>d\u00e9bito e cr\u00e9dito<\/strong>.<\/p>\n<p><strong>6.\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong><strong>Simples Nacional (a partir de 2027)<\/strong><\/p>\n<ul>\n<li><strong>Regime \u00fanico:<\/strong> IPI, IR, CSLL, CPP, ICMS, ISS, IBS e CBS.<\/li>\n<li><strong>Simples Nacional \u2013 \u201cMisto facultado\u201d:<\/strong> unifica\u00e7\u00e3o parcial (IPI, IRPJ, CSLL, CPP, ICMS, ISS) + Regime Regular (IBS e CBS).<\/li>\n<li><strong>Simples Nacional \u2013 Sublimite \u201cMisto obrigat\u00f3rio\u201d:<\/strong> unifica\u00e7\u00e3o parcial (IPI, IRPJ, CSLL, CPP) + Regime Regular (ICMS, ISS, IBS e CBS).<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p style=\"text-align: center\"><strong>Anos de transi\u00e7\u00e3o: conviv\u00eancia entre regimes<\/strong><\/p>\n<p>Durante os pr\u00f3ximos anos, haver\u00e1 um per\u00edodo de coexist\u00eancia entre tributos antigos e novos. O cronograma ser\u00e1:<\/p>\n<ul>\n<li><strong>2026:<\/strong> PIS\/COFINS e ICMS\/ISS coexistem com CBS\/IBS (fase de teste).<\/li>\n<li><strong>2027 e 2028:<\/strong> ICMS\/ISS e CBS em opera\u00e7\u00e3o; IBS apenas em fase de teste.<\/li>\n<li><strong>2029 a 2033:<\/strong> ICMS\/ISS reduzidos progressivamente, CBS j\u00e1 efetivado, enquanto IBS ganha for\u00e7a de forma gradual.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>O que isso significa para empresas e contadores?<\/strong><\/p>\n<p>A introdu\u00e7\u00e3o do <strong>Regime Regular<\/strong> e a conviv\u00eancia de diferentes regimes exigir\u00e1 <strong>aten\u00e7\u00e3o redobrada<\/strong>:<\/p>\n<ul>\n<li>Ser\u00e1 necess\u00e1rio reorganizar processos fiscais.<\/li>\n<li>Acompanhar a transi\u00e7\u00e3o para garantir conformidade.<\/li>\n<li>Reestruturar estrat\u00e9gias tribut\u00e1rias com base no novo cen\u00e1rio.<\/li>\n<\/ul>\n<p>Para nossos especialistas, a cria\u00e7\u00e3o de uma terminologia espec\u00edfica para os novos tributos ajuda a <strong>facilitar a aplica\u00e7\u00e3o pr\u00e1tica<\/strong> e a diferenciar claramente as obriga\u00e7\u00f5es fiscais do novo modelo.<\/p>\n<p><strong>Conclus\u00e3o<\/strong><\/p>\n<p>A Reforma Tribut\u00e1ria n\u00e3o trouxe apenas novos tributos, mas tamb\u00e9m novas formas de nomear e organizar sua apura\u00e7\u00e3o. O <strong>Regime Regular<\/strong> \u00e9 um marco nesse processo, representando a base do sistema de d\u00e9bito e cr\u00e9dito que vai reger IBS e CBS.<\/p>\n<p>Para escrit\u00f3rios cont\u00e1beis e empresas, compreender essa terminologia \u00e9 fundamental para planejar o futuro e adaptar-se \u00e0 conviv\u00eancia entre sistemas at\u00e9 2033.<\/p>\n<p>Quer saber como aplicar essas mudan\u00e7as de forma pr\u00e1tica e automatizada no seu escrit\u00f3rio? Fale com uma especialista da QYON e conhe\u00e7a nossas solu\u00e7\u00f5es.<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"featured_media":2417,"template":"","meta":{"_acf_changed":false},"reforma-categoria":[148],"reforma-subcategoria":[150,153],"class_list":["post-2415","reforma-tributaria","type-reforma-tributaria","status-publish","has-post-thumbnail","hentry","reforma-categoria-reforma-tributaria","reforma-subcategoria-escrita-fiscal","reforma-subcategoria-gestao-financeira"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Nova terminologia de Regime Tribut\u00e1rio na Reforma - QYON - Software<\/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:\/\/qyon.com\/br\/reforma\/nova-terminologia-de-regime-tributario-na-reforma\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nova terminologia de Regime Tribut\u00e1rio na Reforma - QYON - Software\" \/>\n<meta property=\"og:description\" content=\"Entenda a nova terminologia de regime tribut\u00e1rio trazida pela Reforma Tribut\u00e1ria. 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