A reforma tributária em andamento no Congresso brasileiro pode resultar em um aumento significativo dos incentivos fiscais para a produção de refrigerantes, beneficiando especialmente grandes corporações como Coca-Cola e Ambev. O Projeto de Lei 68/2024, que regulamenta o novo modelo de cobrança de impostos, inclui regras específicas para a Zona Franca de Manaus, onde a matéria-prima dos refrigerantes, os concentrados, já é beneficiada com diversas isenções fiscais.
Essas isenções incluem alíquotas zeradas de PIS/Cofins, isenção do IPI e abatimento de ICMS. Além disso, a produção de concentrados se beneficia de uma redução de 75% no Imposto de Renda sobre Pessoa Jurídica. Um “erro” na redação do projeto de lei permitiu que esses concentrados, que já não pagam certos tributos, passem a receber créditos presumidos sobre a nova Contribuição Social sobre Bens e Serviços (CBS), resultando em um aumento de aproximadamente R$ 200 milhões ao ano em incentivos para a produção de refrigerantes, levando o total de benefícios fiscais para cerca de R$ 2 bilhões anuais.
Ao mesmo tempo, a reforma propõe a inclusão dos refrigerantes no Imposto Seletivo, uma taxação extra para produtos considerados nocivos à saúde ou ao meio ambiente. Isso cria uma situação paradoxal em que as empresas se beneficiam de grandes incentivos fiscais na produção, mas enfrentam uma taxação adicional no produto final.
A Zona Franca de Manaus, criada como um regime tributário especial temporário há meio século, continua a oferecer vantagens fiscais significativas, criando dois sistemas tributários paralelos no país. Isso perpetua um ambiente onde grandes empresas, como Coca-Cola e Ambev, podem acumular créditos fiscais sem pagar os impostos iniciais, gerando uma economia substancial.
A equipe econômica do governo reconheceu um equívoco na redação do texto, mas uma emenda para corrigir isso não foi aceita. Entidades setoriais estão tentando emplacar uma emenda no Senado para retirar os concentrados da concessão de créditos da CBS, uma tarefa complicada, dado que o relator do projeto é um líder político do Amazonas.
A reforma tributária, que também afeta o mercado de cervejas, enfrenta críticas por favorecer excessivamente grandes corporações, contribuindo para a concentração de mercado e prejudicando empresas menores. Além disso, a proposta inicial do governo deixou de fora a taxação de outros produtos ultraprocessados, apesar das evidências de seus impactos negativos à saúde, devido ao intenso lobby da indústria de alimentos.
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