{"id":10227,"date":"2023-08-17T12:53:35","date_gmt":"2023-08-17T15:53:35","guid":{"rendered":"https:\/\/alcantara.pro.br\/portal\/?p=10227"},"modified":"2023-09-25T23:06:30","modified_gmt":"2023-09-25T23:06:30","slug":"pec-45-estudos-e-impactos-da-reforma-tributaria","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2023\/08\/17\/pec-45-estudos-e-impactos-da-reforma-tributaria\/","title":{"rendered":"PEC 45 &#8211; Estudos e impactos da Reforma Tribut\u00e1ria"},"content":{"rendered":"<p style=\"text-align: right;\"><span class=\"sigijh_hlt\">Atualizado em 23.08.2023<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u00cdndice<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Alternar tabela de conte\u00fado\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/alcantara.pro.br\/portal\/2023\/08\/17\/pec-45-estudos-e-impactos-da-reforma-tributaria\/#Analises_sobre_o_conteudo_e_tramitacao_da_PEC_45\" >An\u00e1lises sobre o conte\u00fado e tramita\u00e7ao da PEC 45<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/alcantara.pro.br\/portal\/2023\/08\/17\/pec-45-estudos-e-impactos-da-reforma-tributaria\/#Estudos_sobre_o_impacto_em_setores_especificos\" >Estudos sobre o impacto em setores espec\u00edficos<\/a><\/li><\/ul><\/nav><\/div>\n\n<p>Durante a fase de tramita\u00e7\u00e3o da reforma tribut\u00e1ria na C\u00e2mara dos Deputados foram produzidos diversos resumos com os principais pontos da PEC 45 e estudos de impactos em setores espec\u00edficos.<\/p>\n<p>Compartilho aqui os materiais que nos chegaram \u00e0s m\u00e3os (em ordem alfab\u00e9tica), pois eles podem ser \u00fateis para compreens\u00e3o dos que est\u00e1 sendo votado no Congresso Nacional.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"Analises_sobre_o_conteudo_e_tramitacao_da_PEC_45\"><\/span>An\u00e1lises sobre o conte\u00fado e tramita\u00e7ao da PEC 45<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li><a href=\"http:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2023\/07\/ANALISE-Reforma-Tributaria-Bichara.pdf\" target=\"_blank\" rel=\"noopener\">Bichara Advogados<\/a><\/li>\n<li><a href=\"http:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2023\/07\/ANALISE-Reforma-Tributaria-BTG.pdf\" target=\"_blank\" rel=\"noopener\">Banco BTG<\/a><\/li>\n<li><a href=\"http:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2023\/07\/ANALISE-Reforma-Tributaria-Demarest.pdf\" target=\"_blank\" rel=\"noopener\">Demarest<\/a><\/li>\n<li><a href=\"http:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2023\/07\/ANALISE-Reforma-Tributaria-EY-Geral-Julho.pdf\" target=\"_blank\" rel=\"noopener\">Ernest Young &#8211; Geral &#8211; Julho<\/a><\/li>\n<li><a href=\"http:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2023\/07\/ANALISE-Reforma-Tributaria-Jota-LinhaDoTempo.pdf\" target=\"_blank\" rel=\"noopener\">Jota &#8211; LinhaDoTempo<\/a><\/li>\n<li><a href=\"http:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2023\/07\/ANALISE-Reforma-Tributaria-MachadoMeyer-07.07.pdf\" target=\"_blank\" rel=\"noopener\">Machado Meyer (vers\u00e3o julho)<\/a><\/li>\n<li><a href=\"http:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2023\/07\/ANALISE-Reforma-Tributaria-MachadoMeyer-Substitutivo22.06.23.pdf\" target=\"_blank\" rel=\"noopener\">Machado Meyer (Substitutivo &#8211; vers\u00e3o 22.06.23)<\/a><\/li>\n<li><a href=\"http:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2023\/07\/ANALISE-Reforma-Tributaria-XP.pdf\" target=\"_blank\" rel=\"noopener\">XP<\/a><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Estudos_sobre_o_impacto_em_setores_especificos\"><\/span><strong>Estudos sobre o impacto em setores espec\u00edficos<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li><a href=\"http:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2023\/07\/ANALISE-CFC-ReformaTributaria_CFC__ServicosContabeis.final_-2.pdf\" target=\"_blank\" rel=\"noopener\">Conselho Federal de Contabilidade &#8211; Servi\u00e7os Cont\u00e1beis<\/a><\/li>\n<li><a href=\"http:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2023\/07\/ANALISE-Reforma Tribut\u00e1ria-EY-Agro.pdf\" target=\"_blank\" rel=\"noopener\">Ernest Young &#8211; Agroneg\u00f3cio<\/a><\/li>\n<li><a href=\"http:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2023\/07\/ANALISE-Reforma Tribut\u00e1ria-EY-Health_2707.pdf\" target=\"_blank\" rel=\"noopener\">Ernest Young &#8211; Sa\u00fade<\/a><\/li>\n<li><a href=\"http:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2023\/07\/ANALISE-Reforma Tribut\u00e1ria-EY-CPR_BMF_v6.pdf\" target=\"_blank\" rel=\"noopener\">Ernest Young &#8211; Varejo<\/a><\/li>\n<li><a href=\"http:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2023\/07\/ANALISE-Reforma Tribut\u00e1ria-EY-TMT_01 08 2023_VP.pdf\" target=\"_blank\" rel=\"noopener\">Ernest Young &#8211; Tecnologia, M\u00eddia, Entretenimento e Telecom<\/a><\/li>\n<li><a href=\"http:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2023\/07\/ANALISE-MauroBorges-Nota_simulador_IMB.pdf\" target=\"_blank\" rel=\"noopener\">Instituto Mauro Borges &#8211; Simula\u00e7\u00e3o al\u00edquota do IVA para o Brasil<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Atualizado em 23.08.2023 Durante a fase de tramita\u00e7\u00e3o da reforma tribut\u00e1ria na C\u00e2mara dos Deputados<\/p>\n","protected":false},"author":1,"featured_media":10560,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12,31,115,121,128,129,130,160,172,179],"tags":[],"class_list":["post-10227","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-administracao-tributaria","category-c73-carga-tributaria","category-icms","category-imposto-de-renda","category-iss-tributario","category-itbi","category-itcmd","category-planejamento-tributario","category-reforma-tributaria","category-simples-nacional"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>PEC 45 - Estudos e impactos da Reforma Tribut\u00e1ria - Prof. Alexandre Alcantara<\/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:\/\/alcantara.pro.br\/portal\/2023\/08\/17\/pec-45-estudos-e-impactos-da-reforma-tributaria\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"PEC 45 - Estudos e impactos da Reforma Tribut\u00e1ria - Prof. Alexandre Alcantara\" \/>\n<meta property=\"og:description\" content=\"Atualizado em 23.08.2023 Durante a fase de tramita\u00e7\u00e3o da reforma tribut\u00e1ria na C\u00e2mara dos Deputados\" \/>\n<meta property=\"og:url\" content=\"https:\/\/alcantara.pro.br\/portal\/2023\/08\/17\/pec-45-estudos-e-impactos-da-reforma-tributaria\/\" \/>\n<meta property=\"og:site_name\" content=\"Prof. Alexandre Alcantara\" \/>\n<meta property=\"article:published_time\" content=\"2023-08-17T15:53:35+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-09-25T23:06:30+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2023\/04\/banner-pec45-reformatributaria.png\" \/>\n\t<meta property=\"og:image:width\" content=\"774\" \/>\n\t<meta property=\"og:image:height\" content=\"258\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Editoria: Prof. Alexandre Alcantara\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Editoria: Prof. Alexandre Alcantara\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2023\\\/08\\\/17\\\/pec-45-estudos-e-impactos-da-reforma-tributaria\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2023\\\/08\\\/17\\\/pec-45-estudos-e-impactos-da-reforma-tributaria\\\/\"},\"author\":{\"name\":\"Editoria: Prof. Alexandre Alcantara\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/1991ac6c2adfbaedfb22ff57aed2c7db\"},\"headline\":\"PEC 45 &#8211; 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