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Comissão aprova MP do salário mínimo e inclui correção da tabela do IR

Medida provisória seguirá para análise do Plenário da Câmara

A comissão mista de análise da medida provisória (MP 1172/23) que estabelece o valor do salário mínimo em R$ 1.320 aprovou, por unanimidade, o texto do relator, deputado Merlong Solano (PT-PI). Além de incluir no texto uma política permanente de correção do mínimo, o relator incorporou a correção da tabela do Imposto de Renda à proposta.

Conforme explica Merlong Solano, a política de correção do salário mínimo foi enviada ao Congresso pelo próprio Executivo e retoma os critérios de governos anteriores do PT, vigentes entre 2007 e 2019.

“Uma vez aprovada pelo Congresso Nacional, a proposta funcionará assim: além da inflação do ano anterior, a cada mês de janeiro o salário mínimo será reajustado também pelo crescimento da economia, ou seja, do Produto Interno Bruto (PIB) de dois anos antes do reajuste”, explicou.

Se a nova lei entrar em vigor, em 2024 o valor do salário será de R$ 1.461. Para os anos seguintes, as estimativas são R$ 1.534, em 2025, e R$ 1.614, em 2026, considerando o crescimento do PIB em 2022, de 2,90%, e a estimativa do PLDO 2024 para o crescimento do PIB em 2023 e 2024.

Quanto à tabela de isenção do Imposto de Renda, o texto incorpora outra medida provisória (MP 1171/23) que eleva a faixa de isenção para R$ 2.112. Hoje, não paga imposto quem ganha até R$ 1.903,98.

Além disso, o texto permite ao contribuinte descontar mais R$ 528 sobre o imposto de renda devido. Desta forma, a faixa de isenção no IR poderá chegar a R$ 2.640, o que equivale a dois salários mínimos.

Estimativas do governo apontam que a nova faixa de isenção vai gerar perda de receitas da ordem de R$ 3,2 bilhões em 2023. De modo a compensar os cofres públicos, a proposta prevê a cobrança de IR sobre rendimentos obtidos no exterior por residentes no Brasil.

O imposto de renda sobre os bens e direitos no exterior de residentes no Brasil deverá elevar a arrecadação em R$ 3,25 bilhões este ano.

Justiça tributária

O relator da MP, deputado Merlong Solano, ressalta que, em conjunto, as medidas aprovadas têm “grande impacto” econômico e social no Brasil, além representar maior justiça tributária.

“Aqui nós injetamos duplamente recursos na economia popular, ao estabelecer o aumento real do salário mínimo e ao aumentar a faixa de isenção do Imposto de Renda. E introduzimos um elemento importante de justiça tributária, porque os investidores brasileiros investem no Brasil pagando mais imposto que aqueles que investem no exterior, portanto o Brasil incentivando a exportação de capitais. Agora ficam estabelecidas as mesmas bases de justiça tributária”, declarou.

Pelo texto aprovado, estarão isentos os rendimentos de até R$ 6 mil de residentes no Brasil recebidos no exterior. Para rendimentos entre R$ 6 mil e R$ 50 mil, a alíquota será de 15%; e acima de R$ 50 mil, a tributação será de 22,5%.

Opcionalmente, os contribuintes poderão atualizar junto à Receita Federal o valor dos bens e direitos mantidos no exterior. Para isso, deverão usar a cotação de mercado em 31 de julho de 2022. Sobre a diferença entre o valor antigo e o atual, o contribuinte terá de pagar uma alíquota fixa de 10%.

O governo estima que os ativos de brasileiros fora do País somem R$ 1 trilhão, que hoje estariam praticamente isentos de tributos.

 

ÍNTEGRA DA PROPOSTA

 

 

Fonte: Agência Câmara de Notícias

 

 

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