{"id":57331,"date":"2025-02-12T14:53:06","date_gmt":"2025-02-12T17:53:06","guid":{"rendered":"https:\/\/tributanaotributa.com.br\/?p=57331"},"modified":"2025-11-02T09:48:18","modified_gmt":"2025-11-02T12:48:18","slug":"o-regime-geral-da-tributacao-das-exportacoes","status":"publish","type":"post","link":"https:\/\/tributanaotributa.com.br\/en\/o-regime-geral-da-tributacao-das-exportacoes\/","title":{"rendered":"The general export tax regime"},"content":{"rendered":"
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Aspectos gerais<\/b><\/h4>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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O sistema tribut\u00e1rio brasileiro, de forma geral, atua para estimular as exporta\u00e7\u00f5es mediante a desonera\u00e7\u00e3o de suas receitas, seja pela via da imunidade (constitucional), seja pela via da isen\u00e7\u00e3o (legal). A rigor, a exporta\u00e7\u00e3o de bens e servi\u00e7os tem aptid\u00e3o para ser onerada pela mesma carga tribut\u00e1ria incidente sobre a atividade empresarial. Para garantir a efetividade da pol\u00edtica fiscal eleita pela CF\/88, foram discriminados expressamente os casos de imunidade.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Imunidade<\/strong><\/h4>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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Segundo determina\u00e7\u00e3o expressa da CF\/88, as exporta\u00e7\u00f5es s\u00e3o imunes (desonera\u00e7\u00e3o pela pr\u00f3pria Constitui\u00e7\u00e3o) aos seguintes tributos: (i) contribui\u00e7\u00f5es sociais e de interven\u00e7\u00e3o no dom\u00ednio econ\u00f4mico (art. 149, \u00a7 2\u00ba, I); (ii) IPI (art. 153, \u00a7 3\u00ba, III); (iii) ICMS (art. 155, \u00a7 2\u00ba, X); (iv) ISS (art. 156, \u00a7 3\u00ba, II); e os novos (v) Imposto Seletivo (art. 153, \u00a7 6\u00ba); (vi) IBS (art. 156-A, \u00a7 1\u00ba, III); e (vii) CBS (art. 195, \u00a7 16).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Isen\u00e7\u00e3o<\/strong><\/h4>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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Alguns casos, n\u00e3o tratados expressamente pela CF\/88, s\u00e3o objeto de isen\u00e7\u00e3o (desonera\u00e7\u00e3o geralmente por lei), como o IOF-C\u00e2mbio, por exemplo, sujeito \u00e0 al\u00edquota zero (art. 15-B, I, Decreto 6.306\/07). Em outros, s\u00e3o editadas regras de isen\u00e7\u00e3o mesmo havendo regra de imunidade, caso do PIS\/Cofins em rela\u00e7\u00e3o \u00e0s regras de isen\u00e7\u00e3o previstas nas Leis 10.637\/02 e 10.833\/03, e na MP 2158-35; e h\u00e1, tamb\u00e9m, aqueles contemplados em lei complementar, como se d\u00e1 com o ISS (art. 156, \u00a7 3\u00ba, II).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Incid\u00eancia<\/strong><\/h4>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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Em regra, incide imposto de renda sobre as receitas e rendimentos decorrentes de opera\u00e7\u00f5es de exporta\u00e7\u00e3o. H\u00e1, por isso, que se considerar, tamb\u00e9m, as regras de pre\u00e7os de transfer\u00eancia e os tratados para evitar a dupla tributa\u00e7\u00e3o. Incide, tamb\u00e9m, a CSLL, n\u00e3o obstante a Constitui\u00e7\u00e3o prever a imunidade das contribui\u00e7\u00f5es sociais, sem qualquer limita\u00e7\u00e3o. A incid\u00eancia da CSLL adv\u00e9m do entendimento do Supremo que diferencia \u201creceitas decorrentes de exporta\u00e7\u00e3o\u201d dos lucros da atividade (Tema STF 8).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Benef\u00edcios fiscais<\/strong><\/h4>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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No contexto do tratamento tribut\u00e1rio prescrito pela CF\/88 para as exporta\u00e7\u00f5es, o Governo costuma adotar uma s\u00e9rie de pol\u00edticas fiscais de incentivo \u00e0 exporta\u00e7\u00e3o de mercadorias e servi\u00e7os. \u00c9 o , como, por exemplo, nos casos de regimes especiais, como o Reintegra, os regimes de drawback, ou a cria\u00e7\u00e3o de \u00e1rea e zonas de livre com\u00e9rcio com o exterior, como \u00e9 o caso da Zona Franca de Manaus, ou das Zonas de Processamento de Exporta\u00e7\u00e3o (ZPE). <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

Scope and requirements of immunities<\/p>","protected":false},"author":2,"featured_media":57347,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[332],"tags":[],"class_list":["post-57331","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tributaounaotributa"],"yoast_head":"\nTributa\u00e7\u00e3o das exporta\u00e7\u00f5es: 5 pontos sobre o regime geral<\/title>\n<meta name=\"description\" content=\"Entenda como funciona a tributa\u00e7\u00e3o das exporta\u00e7\u00f5es no Brasil, incluindo imunidade, isen\u00e7\u00e3o e incentivos fiscais previstos na Constitui\u00e7\u00e3o.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/tributanaotributa.com.br\/en\/o-regime-geral-da-tributacao-das-exportacoes\/\" \/>\n<meta property=\"og:locale\" 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