Sancionada na última quinta-feira (16) à tarde, a lei complementar que regulamenta a reforma tributária sobre o consumo simplificará a cobrança de impostos no país e será implementada gradualmente. A lei define diversos pontos que precisavam de regulamentação após a aprovação da emenda constitucional que reformulou o sistema tributário no país.
As principais mudanças são a reorganização dos impostos sobre o consumo. No lugar dos cinco tributos atuais, haverá um Imposto sobre Valor Agregado (IVA) de “natureza dual”, com uma parte administrada pela União e outra pelos estados e municípios.
A parcela arrecadada pela União comporá a Contribuição sobre Bens e Serviços (CBS), que reunirá o Programa de Integração Social (PIS), a Contribuição para Financiamento da Seguridade Social (Cofins) e o Imposto sobre Produtos Industrializados (IPI). Os estados e município ficarão com o Imposto sobre Bens e Serviços (IBS), que agregará o Imposto sobre o Comércio de Mercadorias e Serviços (ICMS), de competência estadual, e o Imposto sobre Serviços (ISS), de competência municipal.
Embora a Constituição tenha estipulado a unificação desses tributos, era necessária uma regulamentação, para definir como se dará a mudança para o novo sistema. Além da unificação dos tributos, a reforma prevê o fim da cumulatividade, a cobrança em cascata, em que o mesmo tributo é cobrado em diversas etapas da cadeia produtiva, tanto sobre os insumos como sobre o produto final.
A regulamentação também trata da transição para o novo sistema. Em 2026, haverá uma fase de testes, com alíquotas de testes para a CBS e o IBS. De 2027 a 2033, as alíquotas sobem gradualmente, com os tributos atuais deixando aos poucos de ser cobrados.
A regulamentação da reforma tributária também definiu pontos como os produtos da cesta básica com alíquota zero, os setores da economia com isenção ou alíquota reduzida, os produtos com Imposto Seletivo (cobrado sobre bens que prejudicam a saúde e o meio ambiente) e a abrangência do cashback (devolução de impostos aos mais pobres).
A lei complementar também definiu 18 atividades por profissionais liberais que terão alíquota reduzida em 30%, a lista de medicamentos e itens de saúde com isenção ou redução de alíquota e uma trava para a alíquota-padrão de 26,5%.
Entenda as mudanças
Alimentos
Cesta básica nacional, com alíquota zero
• Açúcar;
• Arroz;
• Aveias;
• Café;
• Carnes bovina, suína, ovina, caprina e de aves e produtos de origem animal (exceto foie gras)
• Cocos;
• Farinha de mandioca e tapioca;
• Farinha de trigo;
• Feijões;
• Fórmulas infantis;
• Grão de milho;
• Leite fluido pasteurizado ou industrializado, na forma de ultrapasteurizado; leite em pó, integral, semidesnatado ou desnatado; e fórmulas infantis definidas por previsão legal específica;
• Manteiga;
• Margarina;
• Massas alimentícias;
• Mate;
• Óleo de babaçu;
• Pão francês;
• Peixes e carnes de peixes (exceto salmonídeos, atuns, bacalhaus, hadoque, saithe e ovas e outros subprodutos);
• Queijos tipo muçarela, minas, prato, queijo de coalho, ricota, requeijão, queijo provolone, queijo parmesão, queijo fresco não maturado e queijo do reino;
• Raízes e tubérculos;
• Sal.
Alimentos com redução de 60% em relação à alíquota padrão
• Amido de milho;
• Cereais não contemplados com alíquota zero;
• Crustáceos (exceto lagostas e lagostim);
• Extrato de tomate;
• Farinha, grumos e sêmolas, de cereais; grãos esmagados ou em flocos, de cereais;
• Fruta de casca rija regional, amendoins e outras sementes;
• Leite fermentado, bebidas e compostos lácteos;
• Massas alimentícias;
• Mel natural;
• Óleo de soja, de milho, canola e demais óleos vegetais (com exceção de óleo de babaçu, que está na cesta de 100%);
• Pão de forma;
• Polpas de frutas sem açúcar, edulcorantes e conservantes;
• Produtos hortícolas, frutas e vegetais;
• Sucos naturais de fruta ou de produtos hortícolas sem açúcar, edulcorantes e conservantes;
Imposto Seletivo
Alíquota extra sobre os seguintes produtos que prejudicam a saúde ou o meio-ambiente:
• Bebidas açucaradas;
• Bebidas alcoólicas;
• Bens minerais;
• Concursos de prognósticos e fantasy sport;
• Embarcações e aeronaves;
• Produtos fumígenos (cigarros e relacionados);
• Veículos.
Exportações de minérios estarão isentas de Imposto Seletivo.
Cashback
100% de devolução da CBS e de pelo menos 20% do IBS à população de baixa renda sobre:
• Água;
• Botijão de gás;
• Contas de telefone e internet;
• Energia elétrica;
• Esgoto.
Demais produtos e serviços com devolução de 20% da CBS e do IBS.
Devolução beneficiará população inscrita no Cadastro Único de Programas Sociais do Governo Federal (CadÚnico). No IBS, caberá aos estados e aos municípios definir se devolução será maior que 20%.
Novos setores com redução da alíquota em 60%
• Dispositivos de acessibilidade;
• Ensino infantil, fundamental e médio;
• Insumos agrícolas;
• Itens de higiene pessoal, como sabões, escovas de dente e papel higiênico;
• Produções nacionais artísticas, obras, eventos;
• Serviços de saúde e dispositivos médicos.
Profissionais liberais
Um total de 18 profissões regulamentadas pagarão 30% a menos de IVA. As atividades beneficiadas são as seguintes:
• Administradores;
• Advogados;
• Arquitetos e urbanistas;
• Assistentes sociais;
• Bibliotecários;
• Biólogos;
• Contabilistas
• Economistas;
• Economistas domésticos;
• Engenheiros e agrônomos;
• Estatísticos;
• Médicos veterinários e zootecnistas;
• Museólogos;
• Profissionais de educação física;
• Profissionais de relações públicas;
• Químicos;
• Técnicos agrícolas;
• Técnicos industriais;
Trava para alíquota
Com inclusão de exceções para setores da economia e produtos, a alíquota-padrão do IVA subiu para 27,84%, segundo cálculos preliminares. Isso porque alíquotas menores para um segmento significa alíquota maior sobre os demais produtos.
A lei complementar institui um teto de 26,5% para a alíquota-padrão. Em 2031, uma avaliação estimará se as alíquotas finais do IVA, que entrarão em vigor em 2033, serão maiores que 26,5%. Caso positivo, o governo enviará um projeto para reduzir as exceções a setores e produtos, que precisará ser aprovado até o fim de 2032, para reequilibrar a alíquota-padrão em 26,5% em 2033.
A partir de 2033, haverá gatilhos automáticos para reduzir a carga tributária a cada vez que a taxa de referência ultrapassar 26,5%.
Nanoempreendedor
Além do microempreendedor individual (MEI), regime criado em 2008 para beneficiar quem fatura até R$ 81 mil por ano, o Congresso criou a figura do nanoempreendedor, profissional autônomo que fatura até R$ 40,5 mil por ano (R$ 3.375 por mês). Esse limite equivale à metade do faturamento do MEI.
O nanoempreendedor poderá escolher entre ficar no Simples Nacional, regime simplificado para micro e pequenas empresas com taxação em cascata, ou migrar para o IVA, com alíquota maior, mas não cumulativo. Se migrar para o IVA, o nanoempreendedor deixará de contribuir para a Previdência Social.
Aplicativos
O imposto sobre a receita bruta de motoristas de aplicativos ou entregadores incidirá apenas sobre 25% dos ganhos com corridas. Se esses 25% forem menores que R$ 40,5 mil por ano, o profissional de aplicativo também será enquadrado como nanoempreendedor.
Medicamentos
Todos os medicamentos registrados na Agência Nacional de Vigilância Sanitária (Anvisa) e fórmulas produzidas por farmácias de manipulação terão desconto de 60% na alíquota. Cerca de 400 princípios ativos para tratamentos graves terão alíquota zerada.
Alguns produtos médicos e serviços de saúde terão alíquota reduzida em 60%, como produtos de home care (cuidado de pacientes em casa), serviços de instrumentação cirúrgica e de esterilização. Medicamentos, vacinas e soros de uso veterinário também pagarão 60% a menos de imposto.
Planos de Saúde
Empresas poderão considerar como crédito de IBS e CBS planos de saúde comprados para funcionários.
Planos de saúde para animais domésticos terão redução de 30% na alíquota.
Imóveis
Desconto de 50% na alíquota geral nas transações do mercado imobiliário.
Isenção de IVA para pessoas físicas com imóveis de aluguel, desde que renda das locações sejam menores que R$ 240 mil por ano e proprietários tenham menos de três imóveis alugados. Acima desses limites, o locador, inclusive pessoa física, terá de incluir o IVA sobre o cálculo do aluguel.
Bares, hotéis, restaurantes e parques
Simplificação no cálculo do regime específico para esses setores, com alíquota reduzida em 40% e exclusão das gorjetas da base de cálculo. Venda de bebidas alcoólicas continua a pagar alíquota-padrão.
Como contrapartida, quem compra produtos ou serviços desses setores não poderá deduzir créditos da CBS e do IBS
Refinaria da Amazônia
Presidente Luiz Inácio Lula da Silva não vetou artigo que incluía o setor de refino na Zona Franca de Manaus. Incluído pelo senador Eduardo Braga (MDB-AM), relator da lei complementar no Senado, esse ponto beneficiou uma única empresa na Região Norte, a Refinaria da Amazônia (Ream).
Segundo secretário extraordinário da Reforma Tributária do Ministério da Fazenda, Bernard Appy, governo não vetou artigo para evitar que outras empresas fossem incluídas na Zona Franca.
Informações: Agência Brasil
Wow wonderful blog layout How long have you been blogging for you make blogging look easy The overall look of your site is great as well as the content.
Thanks I have just been looking for information about this subject for a long time and yours is the best Ive discovered till now However what in regards to the bottom line Are you certain in regards to the supply.
The delayed-onset muscle soreness (DOMS) and extended recovery that accompany greater volume coaching imply you have to be strategic
about what you train and what you let recuperate. If your main objective is to extend strength, you’ll need to concentrate on lower rep ranges.
Understanding what number of workouts per muscle group you want is crucial
for designing an efficient workout program … Nonetheless, it could be useful to know
which package to beeline for when you really wish to make the
most out of your units. Understanding the difference
between good pain (like muscle soreness) and unhealthy pain (which alerts injury)
is essential. At All Times take heed to your body and modify your
workouts accordingly. If a selected muscle group
feels overly fatigued or sore, it may be wise to focus on a special
group or take a relaxation day.
Increase your legs in order that your thighs are perpendicular to the ground and your shins are parallel, making a 90-degree angle
at your hips and knees. Press your lower back flat into the bench and don’t
let it arch at all for the complete train. Slowly bring your legs back in to the beginning position and then continue to roll your hips off
the bench one vertebrae at a time. Carry Out 10 full reps,
then one other 10 with just the hip roll up and down however not the leg extension.
’ Some individuals select to do full-body some days or give attention to pure cardio different days.
If you wish to lean out, tone your physique or build muscle it is helpful to give consideration to coaching specific muscle
groups together for effective energy coaching
classes each time. It’s not even about your muscular tissues, because you are coaching specific muscle teams every day
with a split. As a complete beginner, a workout with 16-20+
units per muscle group could be too taxing, particularly
should you still haven’t dialed in on good dietary
practices or aren’t getting sufficient sleep.
So, we suggest most newbies to go for a three day break up or four day break up that trains 2-3
different muscle groups per exercise with 6-10 sets every muscle group.
As lengthy as each session accommodates sufficient
quantity and intensity, 2-3 workouts per week is fine.
This break up lets you focus more intensely
on particular muscle groups every day. This makes it suitable for superior lifters who can dedicate extra time
to their health club classes. In a full physique cut up,
you’ll doubtless end up solely doing 1-2 exercises per muscle
group. Otherwise, you will be within the fitness center endlessly
doing a ridiculous amount of whole units. Or, you received’t
be doing a full physique workout since you will not have the power to fit in each muscle
group.
It permits you to clearly see and work in the course of your progressive overload targets.
If you do that properly, you will build muscle and strength with out fail.
Typically speaking, you should put the big compound lifts
firstly of your workout when your strength
levels are highest. Then, towards the center and finish of your workout, you focus on the “accessory” exercises,
utilizing a higher rep vary with lighter weight. They can be carried out after any training
day or everytime you really feel prefer it during the
day. We favor that you just relaxation on your relaxation days,
but if you really feel that it won’t harm your
workouts the approaching week, you can also do your core exercises on your rest days.
Remember although, in case your core is sore, your lifts will undergo, as your core is a big element to any huge compound movement.
Nonetheless, it could require more planning to
make sure all areas are successfully skilled. You’re in a position to hit main muscle teams more fully by splitting the physique in half.
Since we’re able to add in a couple of accent
motions, we will begin coaching in a number of totally different planes of movement, too.
Maintain reading to be taught more about optimal muscle
group combinations and ways to set up your weekly training schedule.
But the truth is, regardless of which way split up the body in concept, as soon as
we start lifting weights in apply it will get extremely tough to
essentially isolate any single muscle. Working out muscle groups together could be
useful in a number of ways.
These assist strengthen your lats and upper again, counteracting the push of chest
exercises. We have loads of exercises and coaching applications
based mostly on compound exercises available in our workout app.
It’s straightforward to study, and you don’t
have to suppose about stability and stability, making it easier to exert your self absolutely and overload your quadriceps muscle tissue for progress.
Whether Or Not you’re training for particular squat power like a powerlifter or to enhance basic practical strength and athletic performance, again squats are an important
a part of your workout routine.
Your training degree or age may also have an effect on what a
good coaching break up is so that you just can use.
This is secondary to training frequency, but it’s nonetheless an element
to contemplate. Regardless, crucial factor
is being honest whenever you decide, as it will significantly influence your coaching break up.
When it involves core, you can truly put these on whatever
training day you suppose it’s applicable or matches greatest.
Hold your self to a schedule, or a routine, during which you repeat this workout often.
In this method, in the future is devoted to pushing exercises (chest, shoulders, triceps),
another to pulling workout routines (back, biceps), and a 3rd to legs.
This allows for intense training with sufficient restoration for every muscle group.
When planning your 3-day cut up, concentrate on exercises that work many muscles at once.
The most controversial of the bunch, the “Bro” workout split has you in the health club 5
days every week, every day specializing in one muscle group.
Usually, the 5 days embrace one day of chest, certainly
one of back, certainly one of arms, considered one of legs, and certainly one of shoulders.
You May hammer these muscle teams, and get virtually a full week to rest and get well earlier than seeing
that muscle group once more.
You are able to superset a chest exercise and a
again exercise, which saves time. Moreover, these are antagonistic muscle teams, which is ready to permit you to
save time and recover between units by super-setting your workouts.
Furthermore, training again with chest helps you retract your shoulder blades and open up your chest, which helps with the mind-muscle connection.
Why might training a quantity of muscle groups per day be extra advantageous than training only one.
In particular if you’re at a newbie or intermediate stage in the gym.
The chest is made up of a quantity of muscle tissue, however it dominated by pec major.
Your pec major has muscle fibres running in different directions because it
originates in a number of locations on your skeleton. Work life, family life
and a need to sit back and loosen up once in a while are extra necessary than training twice a day,
simply so you possibly can have a killer calf workout. The worst thing
I could be is the keto zealot of the resistance training world.
Closed off to actuality and caught with a one dimension fits
all methodology that rarely matches anyone.
The trapezius is a large triangular-shaped muscle that runs from the
bottom of your neck to your mid-back. The trapezius is a big diamond-shaped muscle located at
the base of your neck, which helps assist posture by connecting to each shoulders and spine.
The rotator cuff comprises of four small muscle tissue that
stabilize the humerus in its socket whereas allowing it to rotate freely.
These embody supraspinatus, infraspinatus, teres minor, and subscapularis.
Working out these muscular tissues can even help cut back back pain brought on by weak core/abdominal muscle tissue or poor
posture habits. We’ll first go over the 5 major splits which are used within the fitness center.
An instance would be an elite lifter who has a lagging muscle
that needs a lot of further consideration. That being said, that’s
an exception to the rule and most lifters must follow the rule.
That is, have your training cut up evenly throughout all your muscle tissue.
With so many alternative muscle group coaching combos to choose from, it’s easy to see why designing your personal exercises can be
a daunting prospect. However, it’s value noting that, aside from the
combos to keep away from, virtually any muscle group pairing will work.
If the chest and shoulders combo doesn’t be excellent for you, try pairing your
chest together with your back.
This exercise is on the market free of charge
in our workout tracker app, where you possibly can see demonstrations of and observe your reps and weights for every train. Your grip muscle tissue are
labored in any pulling exercises the place you must grasp a weight.
The Fitness Phantom is a database of lots of of workout routines and workout routines which
are supported by floor experience, research journals, and fitness specialists.
The other exercise choices are tricep kickback, slim grip bench press,
bench dips, bar dips, cable ahead extension, and incline dumbbell french press.
Don’t overlook to make time for cardio in between the 3-day exercise cut up.
You can do plenty of “pushing” actions in your day to day, however you
have to consciously give consideration to getting stronger on this space to see
actual change and enhancements. That’s why the push motion sample is essential to include in your full physique weightlifting workout.
The major goal muscular tissues on this movement
are the higher physique muscle teams in the chest, triceps, and shoulders.
In the lighter workout, you possibly can reduce both quantity and weights, so that
you are refreshed and serving to your recovery alongside the finest way, somewhat than including to the burden. This workout is aimed
at both strength and muscle growth, and it is possible for you to to get
good results of each with it. This exercise enhances the
others, by providing a barely different pressure curve on your chest muscular
tissues.
Compound movements will provide you with the most “bang for your buck” in the gym as
they practice multiple muscles concurrently. Finally, this builds a extra environment friendly coaching program, as no movement is wasted.
Focusing in your compound movements and having limited time in the health
club means you should minimize out the fluff.
Deadlifts from the floor are nice, but rack deadlifts are more effective for constructing hulking traps.
No other shoulder exercise allows you to go as heavy as the
overhead press, which is exactly why it’s the best way to push progress, says Martin Rooney,
C.S.C.S., founder of Coaching for Warriors.
Whether Or Not you’re aiming to build strength, improve muscle size,
or improve endurance, strategic pairings could make your exercises more effective and aligned along with your
aims. For instance, a push-up or bench press primarily works the chest but additionally
prompts the shoulders and triceps. Combining these movements lets you swap focus between your decrease and upper physique, optimizing each power
and endurance coaching. It Is additionally very time efficient,
as it works solely on essentially the most crucial motion patterns.
So, should you’re only able to hit the gym a
couple of times a week, this could be a great
routine for you. For occasion, the bicep curl is a typical exercise to focus on the bicep muscles.
A Quantity Of muscular tissues help your body flex on the elbow, corresponding to your brachialis, which is beneath your biceps, and brachioradialis, which is a large
muscle in your forearm.
Use these rules to design a routine that retains you progressing and
balanced in your health journey. By understanding how to
combine complementary or opposing groups, you’ll be able
to optimize restoration, improve efficiency, and obtain better
results. Circuits allow you to alternate between muscle groups rapidly, reducing relaxation time and
enhancing stamina. Coaching the quads and
hamstrings collectively ensures balanced leg power
and reduces the danger of injury. A superset of bicep curls adopted by
tricep extensions is a time-efficient approach to hit both groups.
Alternating between these actions not solely keeps your exercise balanced but in addition improves posture and
joint stability.
References:
post steroid cycle therapy (worldaid.eu.org)
70918248
References:
Ulisses jr steroids