{"id":1699,"date":"2017-03-31T16:59:57","date_gmt":"2017-03-31T19:59:57","guid":{"rendered":"https:\/\/granda.com.br\/en\/?p=1699"},"modified":"2017-03-31T16:59:57","modified_gmt":"2017-03-31T19:59:57","slug":"mp-7742017-e-oneracao-da-folha-de-pagamento","status":"publish","type":"post","link":"https:\/\/granda.com.br\/en\/mp-7742017-e-oneracao-da-folha-de-pagamento\/","title":{"rendered":"A MP 774\/2017 e a onera\u00e7\u00e3o da folha de pagamento"},"content":{"rendered":"

O Governo Federal publicou na \u00faltima quinta-feira, dia 30\/03\/2017, a Medida Provis\u00f3ria 774\/2017 que coloca fim \u00e0 Contribui\u00e7\u00e3o Previdenci\u00e1ria sobre a Receita Bruta (CPRB), conhecida como desonera\u00e7\u00e3o de folha de pagamento, para a maior parte dos setores.<\/p>\n

Os setores que deixar\u00e3o de ser desonerados a partir de 1.07.2017 s\u00e3o:<\/p>\n

1) de TIC, TI, call center e de concep\u00e7\u00e3o, desenvolvimento ou projeto de circuitos integrados;<\/p>\n

2) do setor hoteleiro enquadradas na subclasse 5510-8\/01 da CNAE 2.0;<\/p>\n

3) fabricantes dos produtos classificados na Tipi nos c\u00f3digos listados no Anexo I da\u00a0Lei 12.546\/2011, tais como a ind\u00fastria moveleira, pl\u00e1sticos, t\u00eaxtil, f\u00e1rmacos e medicamentos, equipamentos m\u00e9dicos e odontol\u00f3gicos, bicicletas, pneus e c\u00e2maras de ar, papel e celulose, brinquedos, instrumentos \u00f3ticos;<\/p>\n

4)\u00a0 de manuten\u00e7\u00e3o e repara\u00e7\u00e3o de aeronaves, motores, componentes e equipamentos correlatos;<\/p>\n

5) de transporte a\u00e9reo de carga e de servi\u00e7os auxiliares ao transporte a\u00e9reo de carga;\u00a0 de passageiros regular e de servi\u00e7os auxiliares ao transporte a\u00e9reo de passageiros regular;<\/p>\n

6) de transporte mar\u00edtimo de carga na navega\u00e7\u00e3o de cabotagem; de passageiros na navega\u00e7\u00e3o de cabotagem; de carga na navega\u00e7\u00e3o de longo curso; de passageiros na navega\u00e7\u00e3o de longo curso;<\/p>\n

7) de transporte por navega\u00e7\u00e3o interior de carga; de passageiros em linhas regulares;<\/p>\n

8) de navega\u00e7\u00e3o de apoio mar\u00edtimo e de apoio portu\u00e1rio;<\/p>\n

9) de manuten\u00e7\u00e3o e repara\u00e7\u00e3o de embarca\u00e7\u00f5es;<\/p>\n

10) de varejo que exercem as atividades listadas no Anexo II da\u00a0Lei 12.546\/2011, tais como: Lojas de departamento ou magazines, varejista especializado em materiais de constru\u00e7\u00e3o, equipamentos de inform\u00e1tica, telefonia, telecomunica\u00e7\u00e3o, eletrodom\u00e9sticos, m\u00f3veis, artigos de cama, mesa e banho, artigos de uso dom\u00e9stico, livrarias, brinquedos, artigos esportivos, perfumarias, cal\u00e7ados, vestu\u00e1rio, artigos fotogr\u00e1ficos.<\/p>\n

11) que realizam opera\u00e7\u00f5es de carga, descarga e armazenagem de cont\u00eaineres em portos organizados, enquadradas nas classes 5212-5 e 5231-1 da CNAE 2.0;<\/p>\n

12) de transporte rodovi\u00e1rio de cargas, enquadradas na classe 4930-2 da CNAE 2.0;<\/p>\n

13) de transporte ferrovi\u00e1rio de cargas, enquadradas na classe 4911-6 da CNAE 2.0;<\/p>\n

 <\/p>\n

Os setores que poder\u00e3o se manter na desonera\u00e7\u00e3o:<\/p>\n

1) de transporte rodovi\u00e1rio coletivo de passageiros, com itiner\u00e1rio fixo, municipal, intermunicipal em regi\u00e3o metropolitana, intermunicipal, interestadual e internacional enquadradas nas classes 4921-3 e 4922-1 da CNAE 2.0;\u00a0 empresas de transporte ferrovi\u00e1rio de passageiros, enquadradas nas subclasses 4912-4\/01 e 4912-4\/02 da CNAE 2.0; e\u00a0 empresas de transporte metroferrovi\u00e1rio de passageiros, enquadradas na subclasse 4912-4\/03 da CNAE 2.0, \u00e0 al\u00edquota de 2%;<\/p>\n

2) do setor de constru\u00e7\u00e3o civil, enquadradas nos grupos 412, 432, 433 e 439 da CNAE 2.0; e empresas de constru\u00e7\u00e3o de obras de infraestrutura, enquadradas nos grupos 421, 422, 429 e 431 da CNAE 2.0, \u00e0 al\u00edquota de 4,5%;<\/p>\n

3) jornal\u00edsticas e de radiodifus\u00e3o sonora e de sons e imagens enquadradas nas classes 1811-3, 5811-5, 5812-3, 5813-1, 5822-1, 5823-9, 6010-1, 6021-7 e 6319-4 da CNAE 2.0 \u00e0 al\u00edquota de 1,5%;<\/p>\n

 <\/p>\n

Al\u00e9m disso, a referida Medida Provis\u00f3ria revogou o adicional da al\u00edquota da COFINS – Importa\u00e7\u00e3o, a partir de 1\u00ba.7.2017.<\/p>\n

Atenciosamente,<\/p>\n

Gabriela Semeghini<\/p>\n

 <\/p>\n\n\n\n
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www.granda.com.br<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

O Governo Federal publicou na \u00faltima quinta-feira, dia 30\/03\/2017, a Medida Provis\u00f3ria 774\/2017 que coloca fim \u00e0 Contribui\u00e7\u00e3o Previdenci\u00e1ria sobre a Receita Bruta (CPRB), conhecida como desonera\u00e7\u00e3o de folha de [\u2026]<\/span><\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[42],"tags":[],"ppma_author":[288],"class_list":["post-1699","post","type-post","status-publish","format-standard","hentry","category-noticias-en"],"yoast_head":"\nA MP 774\/2017 e a onera\u00e7\u00e3o da folha de pagamento | Granda Advogados<\/title>\n<meta name=\"description\" content=\"Granda Advogados oferece assessoria jur\u00eddica multidisciplinar, consultiva e contenciosa, nas diversas \u00e1reas do Direito Empresarial.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, 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