{"id":2061,"date":"2010-03-19T21:28:00","date_gmt":"2010-03-19T21:28:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2010\/03\/19\/icms-creditos-acumulados-na-exportacao\/"},"modified":"2010-03-19T21:28:00","modified_gmt":"2010-03-19T21:28:00","slug":"icms-creditos-acumulados-na-exportacao","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2010\/03\/19\/icms-creditos-acumulados-na-exportacao\/","title":{"rendered":"ICMS: Cr\u00e9ditos acumulados na exporta\u00e7\u00e3o"},"content":{"rendered":"<div align=\"justify\"><span style=\"font-family:Arial;font-size:85%;color:#000000;\">Pesquisa feita pela Confedera\u00e7\u00e3o Nacional da Ind\u00fastria (CNI) mostrou que o ac\u00famulo de cr\u00e9ditos tribut\u00e1rios afeta a decis\u00e3o de exportar de 44,3% das empresas exportadoras brasileiras. No caso das que mais exportam, isto \u00e9, daquelas cujas vendas ao exterior respondem por mais de 50% do faturamento, o problema diminui o \u00edmpeto exportador de 54,6%. <\/span><\/div>\n<div align=\"justify\"><span style=\"font-family:Arial;font-size:85%;\"><\/span> <\/div>\n<div align=\"justify\"><span style=\"font-family:Arial;font-size:85%;color:#000000;\"><\/span><\/div>\n<div align=\"justify\"><span style=\"font-family:Arial;font-size:85%;color:#000000;\">O governo prepara neste momento um pacote de medidas de apoio \u00e0s exporta\u00e7\u00f5es, mas o ministro da Fazenda, Guido Mantega, avisou, em entrevista \u00e0 &#8220;Folha de S. Paulo&#8221;, que n\u00e3o haver\u00e1 uma solu\u00e7\u00e3o para os cr\u00e9ditos n\u00e3o compensados. O Brasil lida mal com a ideia, disseminada em todo o mundo, de que n\u00e3o faz sentido exportar impostos. <\/span><\/div>\n<div align=\"justify\"> <\/div>\n<div align=\"justify\"><span style=\"font-family:Arial;font-size:85%;color:#000000;\"><\/span><\/div>\n<div align=\"justify\"><span style=\"font-family:Arial;font-size:85%;color:#000000;\">Os tributos, do jeito que s\u00e3o cobrados no pa\u00eds, diminuem a competitividade das empresas brasileiras. A Constitui\u00e7\u00e3o determina a imunidade tribut\u00e1ria do exportador, mas, na pr\u00e1tica, isso nunca foi aplicado. Na \u00faltima d\u00e9cada e meia, v\u00e1rias medidas, como a Lei Complementar 87 (Lei Kandir) e seus aperfei\u00e7oame ntos posteriores, foram adotadas para ressarcir os exportadores de impostos pagos, principalmente o ICMS, ao longo da cadeia produtiva. O sistema, todavia, n\u00e3o funciona bem. <\/span><\/div>\n<div align=\"justify\"><span style=\"font-family:Arial;font-size:85%;\"><\/p>\n<hr \/>\n<p><\/span><\/div>\n<div align=\"justify\"><span style=\"font-family:Arial;font-size:85%;color:#000000;\"><\/span><\/div>\n<div align=\"justify\"><span style=\"font-family:Arial;font-size:85%;\"><span style=\"color:#000000;\"><strong>Fonte<\/strong>: Valor Econ\u00f4mico, 10.3.10<\/span><\/div>\n<p><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pesquisa feita pela Confedera\u00e7\u00e3o Nacional da Ind\u00fastria (CNI) mostrou que o ac\u00famulo de cr\u00e9ditos tribut\u00e1rios<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[115,160,188],"tags":[],"class_list":["post-2061","post","type-post","status-publish","format-standard","hentry","category-icms","category-planejamento-tributario","category-tributos"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>ICMS: Cr\u00e9ditos acumulados na exporta\u00e7\u00e3o - 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\/2010\/03\/19\/icms-creditos-acumulados-na-exportacao\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ICMS: Cr\u00e9ditos acumulados na exporta\u00e7\u00e3o - Prof. Alexandre Alcantara\" \/>\n<meta property=\"og:description\" content=\"Pesquisa feita pela Confedera\u00e7\u00e3o Nacional da Ind\u00fastria (CNI) mostrou que o ac\u00famulo de cr\u00e9ditos tribut\u00e1rios\" \/>\n<meta property=\"og:url\" content=\"https:\/\/alcantara.pro.br\/portal\/2010\/03\/19\/icms-creditos-acumulados-na-exportacao\/\" \/>\n<meta property=\"og:site_name\" content=\"Prof. Alexandre Alcantara\" \/>\n<meta property=\"article:published_time\" content=\"2010-03-19T21:28:00+00:00\" \/>\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\\\/2010\\\/03\\\/19\\\/icms-creditos-acumulados-na-exportacao\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/03\\\/19\\\/icms-creditos-acumulados-na-exportacao\\\/\"},\"author\":{\"name\":\"Editoria: Prof. Alexandre Alcantara\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/1991ac6c2adfbaedfb22ff57aed2c7db\"},\"headline\":\"ICMS: Cr\u00e9ditos acumulados na exporta\u00e7\u00e3o\",\"datePublished\":\"2010-03-19T21:28:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/03\\\/19\\\/icms-creditos-acumulados-na-exportacao\\\/\"},\"wordCount\":209,\"publisher\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/638376dc60edb285cf5914ea02e73975\"},\"articleSection\":[\"ICMS\",\"Planejamento Tribut\u00e1rio\",\"Tributos\"],\"inLanguage\":\"pt-BR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/03\\\/19\\\/icms-creditos-acumulados-na-exportacao\\\/\",\"url\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/03\\\/19\\\/icms-creditos-acumulados-na-exportacao\\\/\",\"name\":\"ICMS: Cr\u00e9ditos acumulados na exporta\u00e7\u00e3o - Prof. Alexandre Alcantara\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#website\"},\"datePublished\":\"2010-03-19T21:28:00+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/03\\\/19\\\/icms-creditos-acumulados-na-exportacao\\\/#breadcrumb\"},\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/03\\\/19\\\/icms-creditos-acumulados-na-exportacao\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/03\\\/19\\\/icms-creditos-acumulados-na-exportacao\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"ICMS: Cr\u00e9ditos acumulados na exporta\u00e7\u00e3o\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#website\",\"url\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/\",\"name\":\"Prof. Alexandre Alcantara\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/638376dc60edb285cf5914ea02e73975\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"pt-BR\"},{\"@type\":[\"Person\",\"Organization\"],\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/638376dc60edb285cf5914ea02e73975\",\"name\":\"Alexandre Alcantara\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/cropped-logo-quadrada-nova-1.png\",\"url\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/cropped-logo-quadrada-nova-1.png\",\"contentUrl\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/cropped-logo-quadrada-nova-1.png\",\"width\":512,\"height\":512,\"caption\":\"Alexandre Alcantara\"},\"logo\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/cropped-logo-quadrada-nova-1.png\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/1991ac6c2adfbaedfb22ff57aed2c7db\",\"name\":\"Editoria: Prof. Alexandre Alcantara\",\"sameAs\":[\"https:\\\/\\\/alcantara.pro.br\\\/portal\"],\"url\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/author\\\/alexandreportal\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"ICMS: Cr\u00e9ditos acumulados na exporta\u00e7\u00e3o - Prof. Alexandre Alcantara","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/alcantara.pro.br\/portal\/2010\/03\/19\/icms-creditos-acumulados-na-exportacao\/","og_locale":"pt_BR","og_type":"article","og_title":"ICMS: Cr\u00e9ditos acumulados na exporta\u00e7\u00e3o - Prof. Alexandre Alcantara","og_description":"Pesquisa feita pela Confedera\u00e7\u00e3o Nacional da Ind\u00fastria (CNI) mostrou que o ac\u00famulo de cr\u00e9ditos tribut\u00e1rios","og_url":"https:\/\/alcantara.pro.br\/portal\/2010\/03\/19\/icms-creditos-acumulados-na-exportacao\/","og_site_name":"Prof. Alexandre Alcantara","article_published_time":"2010-03-19T21:28:00+00:00","author":"Editoria: Prof. Alexandre Alcantara","twitter_card":"summary_large_image","twitter_misc":{"Escrito por":"Editoria: Prof. Alexandre Alcantara","Est. tempo de leitura":"1 minuto"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/alcantara.pro.br\/portal\/2010\/03\/19\/icms-creditos-acumulados-na-exportacao\/#article","isPartOf":{"@id":"https:\/\/alcantara.pro.br\/portal\/2010\/03\/19\/icms-creditos-acumulados-na-exportacao\/"},"author":{"name":"Editoria: Prof. Alexandre Alcantara","@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/1991ac6c2adfbaedfb22ff57aed2c7db"},"headline":"ICMS: Cr\u00e9ditos acumulados na exporta\u00e7\u00e3o","datePublished":"2010-03-19T21:28:00+00:00","mainEntityOfPage":{"@id":"https:\/\/alcantara.pro.br\/portal\/2010\/03\/19\/icms-creditos-acumulados-na-exportacao\/"},"wordCount":209,"publisher":{"@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/638376dc60edb285cf5914ea02e73975"},"articleSection":["ICMS","Planejamento Tribut\u00e1rio","Tributos"],"inLanguage":"pt-BR"},{"@type":"WebPage","@id":"https:\/\/alcantara.pro.br\/portal\/2010\/03\/19\/icms-creditos-acumulados-na-exportacao\/","url":"https:\/\/alcantara.pro.br\/portal\/2010\/03\/19\/icms-creditos-acumulados-na-exportacao\/","name":"ICMS: Cr\u00e9ditos acumulados na exporta\u00e7\u00e3o - Prof. Alexandre Alcantara","isPartOf":{"@id":"https:\/\/alcantara.pro.br\/portal\/#website"},"datePublished":"2010-03-19T21:28:00+00:00","breadcrumb":{"@id":"https:\/\/alcantara.pro.br\/portal\/2010\/03\/19\/icms-creditos-acumulados-na-exportacao\/#breadcrumb"},"inLanguage":"pt-BR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/alcantara.pro.br\/portal\/2010\/03\/19\/icms-creditos-acumulados-na-exportacao\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/alcantara.pro.br\/portal\/2010\/03\/19\/icms-creditos-acumulados-na-exportacao\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/alcantara.pro.br\/portal\/"},{"@type":"ListItem","position":2,"name":"ICMS: Cr\u00e9ditos acumulados na exporta\u00e7\u00e3o"}]},{"@type":"WebSite","@id":"https:\/\/alcantara.pro.br\/portal\/#website","url":"https:\/\/alcantara.pro.br\/portal\/","name":"Prof. Alexandre Alcantara","description":"","publisher":{"@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/638376dc60edb285cf5914ea02e73975"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/alcantara.pro.br\/portal\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"pt-BR"},{"@type":["Person","Organization"],"@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/638376dc60edb285cf5914ea02e73975","name":"Alexandre Alcantara","image":{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/06\/cropped-logo-quadrada-nova-1.png","url":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/06\/cropped-logo-quadrada-nova-1.png","contentUrl":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/06\/cropped-logo-quadrada-nova-1.png","width":512,"height":512,"caption":"Alexandre Alcantara"},"logo":{"@id":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/06\/cropped-logo-quadrada-nova-1.png"}},{"@type":"Person","@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/1991ac6c2adfbaedfb22ff57aed2c7db","name":"Editoria: Prof. Alexandre Alcantara","sameAs":["https:\/\/alcantara.pro.br\/portal"],"url":"https:\/\/alcantara.pro.br\/portal\/author\/alexandreportal\/"}]}},"_links":{"self":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/2061","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/comments?post=2061"}],"version-history":[{"count":0,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/2061\/revisions"}],"wp:attachment":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/media?parent=2061"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/categories?post=2061"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/tags?post=2061"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}