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O Senado aprovou um projeto de lei complementar que permite a prorroga\u00e7\u00e3o, at\u00e9 15 anos, de isen\u00e7\u00f5es e outros benef\u00edcios tribut\u00e1rios vinculados ao ICMS destinados a atividades comerciais nos Estados. A proposta havia recebido aval da C\u00e2mara e agora depender\u00e1 de san\u00e7\u00e3o do presidente Jair Bolsonaro, em meio \u00e0 discuss\u00e3o sobre a cobran\u00e7a do tributo por parte dos governadores e o impacto no pre\u00e7o dos combust\u00edveis.<\/p>\n
A proposta beneficia os setores portu\u00e1rio, aeroportu\u00e1rio, comerciais, opera\u00e7\u00f5es e presta\u00e7\u00f5es de transporte interestadual de produtos agropecu\u00e1rios. Uma lei complementar de 2017 autorizou os Estados a conceder ou prorrogar os benef\u00edcios fiscais que haviam sido dados sem aval do Conselho Nacional de Pol\u00edtica Fazend\u00e1ria (Confaz), din\u00e2mica conhecida como “guerra fiscal”, observando determinados prazos para diferentes setores. Esse prazo ser\u00e1 estendido para essas atividades, conforme a proposta.<\/p>\n
O projeto gerou cr\u00edticas, mas recebeu o aval da maioria dos parlamentares. O senador Jos\u00e9 An\u00edbal (PSDB-SP) tentou adiar a discuss\u00e3o. “Os anos se passaram e o esperado est\u00e1 acontecendo: vence o prazo de vig\u00eancia, aprova-se novamente a prorroga\u00e7\u00e3o dos subs\u00eddios. E assim a guerra fiscal vai se perpetuando”, escreveu o parlamentar em um requerimento para que fosse realizada audi\u00eancia na Comiss\u00e3o de Assuntos Econ\u00f4micos (CAE) antes da vota\u00e7\u00e3o. O plen\u00e1rio, no entanto, manteve a vota\u00e7\u00e3o e aprovou o texto.<\/p>\n
N\u00e3o h\u00e1 dados consolidados e atualizados sobre o impacto dos benef\u00edcios tribut\u00e1rios na arrecada\u00e7\u00e3o dos Estados. Um levantamento do Tesouro Nacional referente a 2019 indicou que, em m\u00e9dia, os governos estaduais abriram m\u00e3o de 17% da receita com a ren\u00fancia de ICMS. Os n\u00fameros mostraram disparidades entre diferentes territ\u00f3rios. No Amazonas, por exemplo, onde h\u00e1 a Zona Franca de Manaus, a ren\u00fancia atingiu 39%.<\/p>\n
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