Goiás, outros 17 estados e o DF aumentam ICMS sobre o diesel
O ICMS dos combustíveis é cobrado sobre um preço de referência definido pelas secretarias estaduais de Fazenda a cada 15 dias
Mesmo após a isenção de impostos federais, Goiás, outros 17 estados e o Distrito Federal (DF) aumentarão, a partir de segunda-feira (15), o preço de referência para a cobrança de ICMS sobre o óleo diesel. Também isento de impostos há duas semanas, o botijão de gás terá elevação de tributos estaduais em 12 estados e no DF.
Na segunda semana após a isenção, o litro do diesel foi vendido nos postos brasileiros a um preço médio de R$ 4,232, praticamente estável em relação aos R$ 4,230 da semana anterior, mas 1,14% acima dos R$ 4,184 verificados na semana anterior ao decreto que zerou o PIS/Cofins sobre o produto.
Os dados indicam que o benefício de R$ 0,30 por litro com a isenção foi anulado por novos reajustes da Petrobras nas refinarias -no quinto aumento do ano, na semana passada, foram R$ 0,15 por litro- e pelo aumento da mistura de biodiesel no combustível vendido nos postos.
O aumento do ICMS surge, portanto, como mais um entrave ao repasse do benefício anunciado na semana passada pelo presidente Jair Bolsonaro (sem partido), em esforço para conter a insatisfação dos caminhoneiros.
O ICMS dos combustíveis é cobrado sobre um preço de referência definido pelas secretarias estaduais de Fazenda a cada 15 dias.
Os estados alegam que o preço de referência, conhecido como PMPF (preço médio ponderado ao consumidor final), é calculado com base em uma pesquisa do preço de venda nos postos. Assim, eventuais elevações ou cortes responderiam às flutuações do mercado.
O modelo é questionado por Bolsonaro, que há um mês enviou ao Congresso um projeto de alteração na cobrança do ICMS, criando uma alíquota fixa em reais. O governo defende que o sistema atual retroalimenta a alta de preços, já que o imposto sobe quando o preço está alto, provocando novos repasses às bombas.
A proposta de Bolsonaro é apoiada pelo setor de combustíveis, mas enfrenta resistência dos estados que alegam perda de capacidade de gestão tributária.
Segundo ato do Confaz (Conselho Nacional de Política Fazendária), apenas Bahia, Ceará, Maranhão, Minas Gerais, Mato Grosso, Mato Grosso do Sul, Pará e Pernambuco manterão o PMPF inalterado na segunda quinzena de março.
Nenhum estado decidiu acompanhar o governo federal e reduzir o imposto.
O ato do Confaz sobre o PMPF mostra que, além do Distrito Federal, aumentarão o imposto: Acre, Alagoas, Amazonas, Amapá, Espírito Santo, Goiás, Paraíba, Piauí, Paraná, Rio de Janeiro, Rio Grande do Norte, Rondônia, Roraima, Rio Grande do Sul, Santa Catarina, Sergipe, São Paulo e Tocantins.
Segundo cálculos do consultor Dietmar Schupp, o aumento médio é de 4,4% para o diesel S-10, mais vendido no país, e de 5,1% para o diesel S-500, mais poluente e por isso só vendido em postos de estrada.
Os mesmos estados que anunciaram elevação do preço de referência usado para calcular o ICMS do diesel farão o mesmo com a gasolina, com alta média de 4,4% no caso da gasolina comum e de 3,2% no caso da gasolina premium.
Segundo a ANP, o litro da gasolina foi vendido no país a um preço médio de R$ 5,492 na semana passada, alta de 3,8% em relação à semana anterior. O produto já sofreu seis reajustes nas refinarias da Petrobras em 2021 e foi o principal fator de pressão na aceleração do IPCA, que fechou fevereiro em 0,86%.
A sequência de reajustes nos preços dos combustíveis foi o motivo declarado por Bolsonaro para substituir o presidente da Petrobras, Roberto Castello Branco, pelo general Joaquim Silva e Luna, hoje no comando de Itaipu. Criticada pelo mercado, a troca será sacramentada em assembleia de acionistas da estatal no dia 12 de abril.
Bolsonaro também anunciou isenção de PIS/Cofins sobre o gás de cozinha, o que garantiria um desconto de R$ 2,80 por botijão. Mesmo assim, o preço médio do botijão subiu 2,3% na semana passada, segundo a ANP, para R$ 83,34. Desde a isenção de impostos federais, a alta acumulada é de 3,3%.
Entre os estados que elevaram o preço de referência para cobrança de ICMS sobre o produto, a alta média foi de 1,3%. O cálculo do PMPF segue o mesmo modelo dos combustíveis automotivos, de pesquisas no preço de revenda do produto.
Segundo empresas do setor, o atraso nos repasses da isenção de impostos ao consumidor é fruto da falta de regulamentação da portaria que instituiu o benefício. Responsável pelo recolhimento do imposto em suas refinarias, a Petrobras não sabe o volume que seus clientes envasarão em botijões de 13 quilos, elegíveis à isenção, ou quanto venderão a granel.
Assim, a empresa passou os primeiros dias da isenção emitindo notas com o imposto cheio. Após negociações, o setor estabeleceu um modelo de auto-declaração, no qual as distribuidoras informam à Petrobras o volume que pretendem destinar aos botijões.
A Receita Federal disse à Folha que a isenção já pode ser aplicada desde a publicação do decreto, “bastando uma declaração da empresa distribuidora adquirente com a previsão de consumo deste item (botijão de 13 kg)”. Uma regulamentação definitiva do decreto, afirmou a Receita, está em curso e deve ser concluída em breve.
A reportagem procurou o Consefaz (Conselho Nacional dos Secretários de Fazenda) para comentar o assunto mas não teve resposta até a publicação deste texto.
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