Pandemia e divergências adiaram reforma tributária para 2021

Aclamada no início de 2020 como a prioridade do Congresso Nacional e do país, a reforma tributária acabou sendo adiada em razão da pandemia do novo coronavírus e também por divergências políticas que dificultaram o debate no Senado e na Câmara.

A alteração no sistema de cobrança de impostos começou a ser cogitada em janeiro de 2020. Antes mesmo do início do ano legislativo, o presidente Davi Alcolumbre defendia o diálogo entre o Palácio do Planalto e as duas Casas do Congresso. Otimista, ele acreditava na aprovação da matéria no primeiro semestre daquele ano.

— Não adianta termos uma proposta na Câmara e outra no Senado sem ter a participação efetiva do governo. A palavra é conciliação. Uma conciliação da Câmara, do Senado e do Poder Executivo para entregarmos para a sociedade brasileira uma proposta que faça com que os empreendedores e a população possam se ver contemplados em uma reforma que vai melhorar a vida das pessoas ­— afirmou.

Na mensagem enviada ao Congresso para a abertura dos trabalhos legislativos, o presidente Jair Bolsonaro sinalizou a favor de uma reforma tributária. “A evolução das reformas proporcionará uma grande contribuição para o crescimento da produtividade da economia”, escreveu. Na ocasião, o Poder Executivo recomendava prioridade para duas propostas de emenda à Constituição em tramitação na Câmara e no Senado: a PEC 45/2019 e a PEC 110/2019.

Apesar do aceno do Palácio do Planalto, senadores encararam com desconfiança a possibilidade de aprovação da reforma tributária ainda em 2020. Na primeira reunião da Comissão de Assuntos Econômicos (CAE), parlamentares cobraram uma posição mais clara do Poder Executivo em relação ao tema. Para o senador Eduardo Braga (MDB-AM), o governo federal estava sendo “ausente no debate”.

— Em um tema em que os estados possuem interesses difusos, diversos, onde temos de mitigar a questão do pacto federativo, onde é necessário haver equilíbrio, o governo vai ficar ausente, não vai apresentar uma proposta que possa ser discutida com governadores, prefeitos, com o Conselho Nacional de Política Fazendária, com o Congresso Nacional? — questionou.

Mesmo sem uma proposta concreta do Poder Executivo, o primeiro ato conjunto dos presidentes do Senado e da Câmara em 2020 teve como meta acelerar o andamento da reforma. No dia 19 de fevereiro, Davi Alcolumbre e Rodrigo Maia criaram uma comissão mista que teria 45 dias para “consolidar o texto” da mudança constitucional. Formado por 25 senadores e 25 deputados, o colegiado deveria analisar as PECs 45/2019 e 110/2019, além de eventuais sugestões do Ministério da Economia.

A principal convergência entre as duas propostas é a extinção de tributos que incidem sobre bens e serviços. Eles seriam substituídos por um só imposto sobre valor agregado (veja quadro comparativo). A PEC 45/2019 extingue cinco tributos: três de competência da União (IPI, PIS e Cofins) e dois de estados e municípios (ICMS e ISS). Além desses, a PEC 110/2019 acaba com outros quatro impostos federais (IOF, salário-educação, Cide-combustíveis e Pasep).

A mudança traz algumas vantagens: simplicidade na cobrança (com o menor número possível de alíquotas e regimes especiais); incidência apenas sobre o consumo; e uniformidade em todo o país. Mas as semelhanças param por aí, e o desafio da comissão mista era harmonizar as divergências.

O colegiado foi instalado em março. O senador Roberto Rocha (PSDB-MA), relator da PEC 110/2019 no Senado, foi escolhido para presidir a comissão. A relatoria ficou com o deputado Aguinaldo Ribeiro (PP-PB), relator da PEC 45/2019 na Câmara. O plano de trabalho previa a votação em apenas dois meses e o envio imediato da matéria para os Plenários da Câmara e do Senado.

No entanto, o calendário foi interrompido pela pandemia do novo coronavírus. A comissão mista realizou apenas uma audiência pública antes da explosão dos casos de covid-19. Os trabalhos foram suspensos no dia 20 de março e permaneceram parados por mais de quatro meses.

Chacoalhada

No início de julho, sem sinais de retomada da comissão mista, o presidente da Câmara resolveu movimentar as peças no tabuleiro. Rodrigo Maia anunciou que uma comissão especial formada apenas por deputados voltaria a discutir a PEC 45/2019. Ele defendia “a simplificação e a unificação dos impostos de consumo” para “a recuperação da confiança e a retomada do ambiente de negócios”.

A chacoalhada deu resultado. A primeira consequência foi externa: uma semana após o anúncio de Maia, o ministro da Economia, Paulo Guedes, entregou ao Congresso a primeira parte de uma proposta de reforma tributária do Poder Executivo. Mais tímido do que as PECs 45/2010 e 110/2019, o projeto de lei (PL) 3.887/2020 substituía o Programa de Integração Social (PIS) e a Contribuição para Financiamento da Seguridade Social (Cofins) pela nova Contribuição sobre Bens e Serviços (CBS), com alíquota de 12%.

A segunda consequência foi interna: ainda em julho, a comissão mista de senadores e deputados retomou o debate sobre a reforma tributária, com prazo final estendido até agosto. O ministro Paulo Guedes foi o primeiro convidado a participar das reuniões remotas. Ele negou que o governo federal pretendesse elevar a carga de impostos e afirmou que a intenção era acabar com o “manicômio tributário”.

— Não vamos aumentar impostos. O povo já paga imposto demais. De 18% do produto interno bruto, saltamos para 36% em alguns anos. Ou seja, acima da média dos países em desenvolvimento e sem contrapartida para a população. Nosso programa é simplificação e redução. A carga pode ser a mesma, mas vamos substituir e reduzir a quantidade de impostos — disse o ministro.

Para alguns senadores e deputados, no entanto, a proposta enviada pelo Poder Executivo pode provocar aumento da carga tributária — especialmente no setor de serviços. Parlamentares também criticaram o fatiamento da reforma e cobraram mais ousadia do Poder Executivo.

Agosto acabou sem que o relator da comissão mista, deputado Aguinaldo Ribeiro, apresentasse um relatório final. O presidente Davi Alcolumbre voltou a prorrogar as atividades do colegiado. Desta vez, por mais quatro meses. Senadores e deputados realizaram 13 audiências públicas no período e ouviram mais de 40 convidados e especialistas.

Para os secretários estaduais de Fazenda, a proposta do Poder Executivo é limitada porque deixa fora da mudança o ICMS e o ISS. Para a Confederação Nacional dos Municípios (CNM), a reforma tributária deveria ser mais abrangente e resolver problemas como a concentração na arrecadação de tributos. A Frente Nacional dos Prefeitos (FNP) recomendou a criação de um ICMS nacional e de uma lei única para o ISS em todo o país.

Representantes do setor privado sugeriram simplificação na cobrança e redução da carga tributária. Entidades patronais, como a Confederação Nacional da Indústria (CNI), criticaram a possibilidade de criação de novos tributos, como uma contribuição sobre transações financeiras — nos moldes da antiga CPMF. Instituições ligadas ao movimento socioambiental defenderam um sistema tributário amplo, justo, equilibrado e progressivo para garantir o desenvolvimento.

Falta de diálogo

Se não bastasse o efeito da pandemia de coronavírus sobre a atividade parlamentar, um ambiente de hostilidade entre o ministro da Economia, Paulo Guedes, e o presidente da Câmara, Rodrigo Maia, comprometeu de vez o diálogo sobre a reforma tributária. Em uma sequência de rusgas, os dois trocaram acusações públicas sobre falhas na condução da agenda econômica.

Em setembro, Maia disse que Guedes “interditou o debate da reforma tributária”. O ministro rebateu na mesma moeda: acusou o parlamentar de “interditar as privatizações”. Maia retorquiu: “Guedes está desequilibrado”.

No início de outubro, o presidente do Senado, Davi Alcolumbre, tentou ajudar a aparar as arestas ao participar de um jantar promovido pelo ministro Bruno Dantas, do Tribunal de Contas da União (TCU). Maia e Guedes pediram desculpas mútuas e houve um início de entendimento. A trégua, no entanto, durou pouco. Em nova troca de farpas, o titular da Economia acusou o presidente da Câmara de tramar o impeachment do presidente. Maia disse que Guedes não merecia respeito por não cumprir 10% das promessas que faz.

Em um último esforço para votar a reforma tributária em 2020, Rodrigo Maia afirmou que o tema teria o apoio de 320 deputados, incluindo parlamentares de oposição ao governo. O presidente da Câmara chegou a anunciar que o relator, deputado Aguinaldo Ribeiro, apresentaria o parecer sobre a PEC 45/2020 ainda em dezembro. Mas isso acabou não acontecendo.

Na comissão mista, o prazo para a conclusão dos trabalhos terminou em 10 de dezembro, e Aguinaldo Ribeiro também não apresentou o relatório final. O presidente do colegiado, senador Roberto Rocha, pediu então uma nova prorrogação das atividades, desta vez até o dia 31 de março. O pedido foi atendido pelo presidente Davi Alcolumbre.

Para a presidente da CCJ, Simone Tebet (MDB-MS), é preciso dar prioridade à reforma.

— É necessário votar uma reforma que possa reduzir a injustiça tributária. Precisamos de medidas urgentes para atrair investimentos, reduzir o custo Brasil, melhorar o ambiente de negócios e, assim, retomar o crescimento econômico e a geração de emprego e renda. O Brasil do pós-pandemia tem pressa. Já são motivos suficientes para arregaçar as mangas e não deixar passar mais um ano sem medidas concretas sobre o assunto — avalia Simone.

O senador Roberto Rocha acredita que a comissão mista deve votar o texto final da reforma tributária no primeiro semestre de 2021.

— O tema está muito maduro. Há uma certa unanimidade, sobretudo em relação à questão do imposto sobre valor agregado, que é o ponto crucial da reforma tributária. Para o Brasil ter tranquilidade e retomar o desenvolvimento econômico e a geração de empregos — disse.

Com Agência Câmara

Fonte: http://www12.senado.gov.br/noticias/noticias/materias/2021/01/21/pandemia-e-divergencias-adiaram-reforma-tributaria-para-2021
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