Estudo para Aprimoramento do Simples Nacional

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Estudo para Aprimoramento do Simples Nacional

Estudo para Aprimoramento do Simples Nacional

14 de maio de 2015, 00:00

1978

Temas: Tributação

Abrangência: FEDERAL

Durante a tramitação da Lei Complementar Federal 147/2014 no Congresso Nacional, foi consolidado um acordo no âmbito da Comissão Especial responsável pela avaliação do projeto. Este acordo estabeleceu um prazo de 90 dias para apresentação pelo poder Executivo, através da Secretaria da Micro e Pequena Empresa, de nova proposta para revisão das tabelas e alíquotas do Simples Nacional.

Para apoiar a elaboração desta nova proposta, a Fundação Getúlio Vargas, em parceria com a Secretaria da Micro e Pequena Empresa, SEBRAE e outros institutos de pesquisa, desenvolveu o "Estudo para Subsidiar a Formulação de Projeto de Lei para Aprimoramento do Simples Nacional", abordando os seguintes pontos:

Revisão das tabelas do Simples Nacional e dimensionamento de seus impactos sobre a arrecadação;
Revisão da tabela do MEI e dimensionamento de seus impactos sobre a arrecadação;
Sistemática para atualização periódica das faixas de faturamento do Simples Nacional e do MEI.

Com base neste estudo, foi elaborado o Projeto de Lei 448/2014, apresentado à Mesa da Câmara de Deputados no dia 17 de dezembro de 2014, pelo Presidente da Frente Parlamentar Mista da Micro e Pequena Empresa, Guilherme Campos (PSD/SP) e outros parlamentares envolvidos com a causa.

Acompanhe neste portal a tramitação do PLP 448/2014.

Anexos

Estudo FGV aprimoramento do Simples Nacional.pdf (1313198)

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