Os Benefícios do Simples Nacional a partir do ano calendário 2018 e alterações para 2019

Abstract

The MPEs are of great economic importance for many countries in the West, accounting for about 95% of all firms. Because of this, Brazil sought to benefit this massiness of companies, facilitating the contribution of these companies to the Union by creating the National Simple. Under the justification that the debureaucratization of taxes paid to the government facilitated the entry of a massiness of companies and individual workers into the federal contribution system, this work had goal at demonstrating the benefits of Simples Nacional for 2018. The methodology applied was the exploratory documentary with qualitative analyses. It should be noted that the changes occurred between the years 2006 and 2018 in Simple National contributed to the legalization of MEIs, MEIs and EPPs. And even the service delivery categories. The main change addressed in this study came into force only in 2018. Change that resulted in differences in the numbers referring to the gross annual gross income limits and also in the rates that previously did not reach 18% and now go to 33%. This is even with the reduction of the Gross Revenue levels , which was previously 20 levels and today are only 6 levels of values. It was concluded that the changes made bureaucratically facilitated, but that was not financial improvement for the MSEs. This is visible with the change in the maximum tax rate charged before 2018 and 2018 and that will reflect in the results and demonstratives from 2019, but even so, there has been an increase in the number of taxpayers that have been taxed.