{"id":12157,"date":"2025-05-22T14:23:17","date_gmt":"2025-05-22T17:23:17","guid":{"rendered":"https:\/\/www.rauschmainenti.adv.br\/esc\/?p=12157"},"modified":"2025-05-22T14:23:21","modified_gmt":"2025-05-22T17:23:21","slug":"reforma-tributaria-parte-5-tributacao-no-destino","status":"publish","type":"post","link":"https:\/\/www.rauschmainenti.adv.br\/esc\/reforma-tributaria-parte-5-tributacao-no-destino\/","title":{"rendered":"REFORMA TRIBUT\u00c1RIA (PARTE 5) : TRIBUTA\u00c7\u00c3O NO DESTINO"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">No caso dos tributos que incidem sobre o consumo de bens, mercadorias e servi\u00e7os, onde deve se dar a tributa\u00e7\u00e3o? Onde se encontra o estabelecimento remetente ou onde se encontra o destinat\u00e1rio?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Trata-se esta de uma pol\u00eamica que permeia o Direito Tribut\u00e1rio h\u00e1 um bom par de anos. Afinal, no caso brasileiro, se tem as regi\u00f5es Sudeste e Sul bem industrializadas, enquanto o restante do pa\u00eds n\u00e3o desfruta dos mesmos atributos, constituindo-se, em sua maioria, em estados \u201cconsumidores\u201d. Ressalta-se, ainda, que os Estados s\u00e3o unidades federativas, dotadas de autonomia pol\u00edtica e administrativa, e, para tal, se requer recursos amoedados para bem cumprir suas obriga\u00e7\u00f5es constitucionais.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A mudan\u00e7a desse par\u00e2metro \u2013 estado produtor para estado consumidor \u2013 ser\u00e1 suficiente a reduzir e\/ou eliminar eventuais diferen\u00e7as regionais? Ou as democratizar\u00e1, como \u00e1gua suja sendo posta em odre limpo?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bem, s\u00f3 o tempo o dir\u00e1. Porque, acima de qualquer reforma tribut\u00e1ria, deveria esta ter sido precedida de profunda reforma administrativa e pol\u00edtica, como j\u00e1 enfatizamos anteriormente.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Para que o nosso amigo leitor possa ter bem clara a situa\u00e7\u00e3o como hoje se encontra disciplinada a reparti\u00e7\u00e3o da arrecada\u00e7\u00e3o do ICMS, veja-se o esquema abaixo, elaborado a partir do art. 155, \u00a7 2\u00ba, V, VII e VIII, da Constitui\u00e7\u00e3o Federal:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Reda\u00e7\u00e3o original<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>IV &#8211; resolu\u00e7\u00e3o do Senado Federal, de iniciativa do Presidente da Rep\u00fablica ou de um ter\u00e7o dos Senadores, aprovada pela maioria absoluta de seus membros, estabelecer\u00e1 as al\u00edquotas aplic\u00e1veis \u00e0s opera\u00e7\u00f5es e presta\u00e7\u00f5es, interestaduais e de exporta\u00e7\u00e3o;<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>VI &#8211; salvo delibera\u00e7\u00e3o em contr\u00e1rio dos Estados e do Distrito Federal, nos termos do disposto no inciso XII, &#8220;g&#8221;, as al\u00edquotas internas, nas opera\u00e7\u00f5es relativas \u00e0 circula\u00e7\u00e3o de mercadorias e nas presta\u00e7\u00f5es de servi\u00e7os, n\u00e3o poder\u00e3o ser inferiores \u00e0s previstas para as opera\u00e7\u00f5es interestaduais;<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>VII &#8211; em rela\u00e7\u00e3o \u00e0s opera\u00e7\u00f5es e presta\u00e7\u00f5es que destinem bens e servi\u00e7os a consumidor final localizado em outro Estado, adotar-se-\u00e1:<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a><\/a><em>a) a al\u00edquota interestadual, quando o destinat\u00e1rio for contribuinte do imposto;<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a><\/a><em>b) a al\u00edquota interna, quando o destinat\u00e1rio n\u00e3o for contribuinte dele;<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>VIII &#8211; na hip\u00f3tese da al\u00ednea &#8220;a&#8221; do inciso anterior, caber\u00e1 ao Estado da localiza\u00e7\u00e3o do destinat\u00e1rio o imposto correspondente \u00e0 diferen\u00e7a entre a al\u00edquota interna e a interestadual;<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Objetivamente falando, se tem o seguinte:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>Contribuinte mineiro<\/td><td>Mat\u00e9ria prima, mercadorias, material intermedi\u00e1rio e embalagem<\/td><td>Contribuinte paulista<\/td><td>12% de ICMS para Minas Gerais<\/td><td>12% ou 18% para S\u00e3o Paulo<\/td><\/tr><tr><td>Contribuinte mineiro<\/td><td>Bens e servi\u00e7os para consumo final<\/td><td>Contribuinte paulista<\/td><td>12% de ICMS para Minas Gerais<\/td><td>6% para S\u00e3o Paulo (diferencial de al\u00edquotas)<\/td><\/tr><tr><td>Contribuinte mineiro<\/td><td>Bens e servi\u00e7os para consumo final<\/td><td>N\u00e3o contribuinte paulista<\/td><td>18% para Minas Gerais (al\u00edquota interna)<\/td><td>0% para S\u00e3o Paulo<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Os incisos VI e VII foram alterados pela Emenda Constitucional n\u00ba 87\/2015, passando a ter a seguinte reda\u00e7\u00e3o:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>VII &#8211; nas opera\u00e7\u00f5es e presta\u00e7\u00f5es que destinem bens e servi\u00e7os a consumidor final, contribuinte ou n\u00e3o do imposto, localizado em outro Estado, adotar-se-\u00e1 a al\u00edquota interestadual e caber\u00e1 ao Estado de localiza\u00e7\u00e3o do destinat\u00e1rio o imposto correspondente \u00e0 diferen\u00e7a entre a al\u00edquota interna do Estado destinat\u00e1rio e a al\u00edquota interestadual<a><\/a>,<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>a) (revogada);&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a><\/a><em>b) (revogada);&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<a><\/a><a><\/a><\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>&nbsp;VIII &#8211; a responsabilidade pelo recolhimento do imposto correspondente \u00e0 diferen\u00e7a entre a al\u00edquota interna e a interestadual de que trata o inciso VII ser\u00e1 atribu\u00edda:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<a><\/a><\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>&nbsp;a) ao destinat\u00e1rio, quando este for contribuinte do imposto;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<a><\/a><\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>b) ao remetente, quando o destinat\u00e1rio n\u00e3o for contribuinte do imposto;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A altera\u00e7\u00e3o foi substancial, porque equalizou as opera\u00e7\u00f5es interestaduais com bens e servi\u00e7os, independentemente da condi\u00e7\u00e3o do destinat\u00e1rio ser ou n\u00e3o contribuinte do ICMS.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Logo, a tributa\u00e7\u00e3o no destino, sob o aspecto da simplifica\u00e7\u00e3o de procedimentos, representa um ponto positivo da reforma at\u00e9 ent\u00e3o aprovada. Mas representar\u00e1 perda de arrecada\u00e7\u00e3o para os estados produtores.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">No caso do novo tributo:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>\u201cArt. 156-A. Lei complementar instituir\u00e1 imposto sobre bens e servi\u00e7os de compet\u00eancia dos Estados, do Distrito Federal e dos Munic\u00edpios.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>\u00a7 1\u00ba O imposto previsto no caput atender\u00e1 ao seguinte:<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>(&#8230;);<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>IV \u2013 ter\u00e1 legisla\u00e7\u00e3o \u00fanica aplic\u00e1vel em todo o territ\u00f3rio nacional, ressalvado o disposto no inciso V;<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>V \u2013 cada ente federativo fixar\u00e1 sua al\u00edquota pr\u00f3pria por lei espec\u00edfica;<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>VI \u2013 a al\u00edquota fixada pelo ente federativo na forma do inciso V ser\u00e1 a mesma para todas as opera\u00e7\u00f5es com bens ou servi\u00e7os, ressalvadas as hip\u00f3teses previstas nesta Constitui\u00e7\u00e3o;\u201d<\/em><em><\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">At\u00e9 agora, pode-se ent\u00e3o apontar:<\/p>\n\n\n\n<ol style=\"list-style-type:lower-alpha\" class=\"wp-block-list\">\n<li>elimina\u00e7\u00e3o de tributos: aspecto positivo;<\/li>\n\n\n\n<li>cria\u00e7\u00e3o de uma contribui\u00e7\u00e3o federal, ao inv\u00e9s de imposto, abre-se a oportunidade para que o governo federal possa dispor desses recursos em descompasso com a situa\u00e7\u00e3o atual, que veda a vincula\u00e7\u00e3o da arrecada\u00e7\u00e3o dos impostos, em linhas gerais, sendo este um aspecto negativo;<\/li>\n\n\n\n<li>a cria\u00e7\u00e3o de impostos seletivos, cujo conceito constar\u00e1 de lei complementar, gerar\u00e1, certamente, discuss\u00f5es judiciais acerca do que \u00e9 ou n\u00e3o seletivo, at\u00e9 porque j\u00e1 se prev\u00ea a cria\u00e7\u00e3o de regimes tribut\u00e1rios espec\u00edficos para determinadas mercadorias e servi\u00e7os, cuja essencialidade \u00e9 flagrante e j\u00e1 foi abordada pelo STF, em aprecia\u00e7\u00e3o das al\u00edquotas de ICMS sobre consumo de energia el\u00e9trica e comunica\u00e7\u00f5es. Nesse caso, \u00e9 um ponto negativo;<\/li>\n\n\n\n<li>tributa\u00e7\u00e3o no destino: aspecto negativo. Melhor seria maior equaliza\u00e7\u00e3o da divis\u00e3o da tributa\u00e7\u00e3o entre os estados.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Amaury Rausch Mainenti<\/strong> \u00e9 contador e advogado tributarista, atuando ainda como auditor e perito judicial cont\u00e1bil desde 1986. \u00c9 professor de Direito Tribut\u00e1rio, Auditoria e Per\u00edcia Cont\u00e1bil em diversas institui\u00e7\u00f5es de ensino superior. Foi auditor de tributos municipais.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Conhe\u00e7a os cursos ministrados pelo Prof. Amaury Mainenti. Clique em <a href=\"https:\/\/www.rauschmainenti.adv.br\/esc\/cursos\/\">https:\/\/www.rauschmainenti.adv.br\/esc\/cursos\/<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A mudan\u00e7a de paradigma em rela\u00e7\u00e3o \u00e0 tributa\u00e7\u00e3o &#8220;origem x destino&#8221; \u00e9 v\u00e1lida, ou deveria se manter o que j\u00e1 existe, em rela\u00e7\u00e3o \u00e0s opera\u00e7\u00f5es de circula\u00e7\u00e3o de mercadorias.<\/p>\n","protected":false},"author":5,"featured_media":12143,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[2,271,303],"tags":[],"class_list":["post-12157","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artigo","category-reforma-tributaria","category-reforma-tributaria-2"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>REFORMA TRIBUT\u00c1RIA (PARTE 5) : TRIBUTA\u00c7\u00c3O NO DESTINO &#8211; 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