{"id":1705,"date":"2025-01-31T16:49:35","date_gmt":"2025-01-31T16:49:35","guid":{"rendered":"https:\/\/red-beaver-753712.hostingersite.com\/?p=1705"},"modified":"2025-01-31T16:50:23","modified_gmt":"2025-01-31T16:50:23","slug":"a-base-de-calculo-do-ibs-e-da-cbs-definicao-e-regras","status":"publish","type":"post","link":"https:\/\/reduzatributos.com.br\/?p=1705","title":{"rendered":"A Base de C\u00e1lculo do IBS e da CBS: Defini\u00e7\u00e3o e Regras"},"content":{"rendered":"\n<h3 class=\"wp-block-heading\">Introdu\u00e7\u00e3o<\/h3>\n\n\n\n<p>A defini\u00e7\u00e3o da <strong>base de c\u00e1lculo do IBS (Imposto sobre Bens e Servi\u00e7os) e da CBS (Contribui\u00e7\u00e3o Social sobre Bens e Servi\u00e7os)<\/strong> \u00e9 essencial para determinar o valor correto desses tributos. Conforme estabelecido no <strong>artigo 12<\/strong> da legisla\u00e7\u00e3o complementar, a base de c\u00e1lculo geralmente corresponde ao <strong>valor da opera\u00e7\u00e3o<\/strong>, incluindo diversos componentes financeiros e comerciais.<\/p>\n\n\n\n<p>No entanto, algumas parcelas s\u00e3o exclu\u00eddas da base de c\u00e1lculo, garantindo uma tributa\u00e7\u00e3o justa e evitando a incid\u00eancia de impostos sobre valores que n\u00e3o representam efetivo faturamento. Neste artigo, detalhamos os crit\u00e9rios para defini\u00e7\u00e3o da base de c\u00e1lculo e suas implica\u00e7\u00f5es fiscais.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Componentes Inclu\u00eddos na Base de C\u00e1lculo<\/h3>\n\n\n\n<p>A legisla\u00e7\u00e3o determina que a base de c\u00e1lculo do IBS e da CBS deve compreender <strong>o valor integral cobrado pelo fornecedor<\/strong>, incluindo:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Acr\u00e9scimos financeiros<\/strong>:\n<ul class=\"wp-block-list\">\n<li>Juros, multas, encargos e quaisquer acr\u00e9scimos ao valor original da opera\u00e7\u00e3o.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Descontos concedidos sob condi\u00e7\u00e3o<\/strong>:\n<ul class=\"wp-block-list\">\n<li>Descontos que dependam de um evento futuro ou estejam sujeitos a alguma obriga\u00e7\u00e3o adicional do adquirente.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Valor do transporte<\/strong>:\n<ul class=\"wp-block-list\">\n<li>Quando o transporte \u00e9 efetuado pelo pr\u00f3prio fornecedor ou realizado por sua conta.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Tributos e tarifas incidentes sobre a opera\u00e7\u00e3o<\/strong>:\n<ul class=\"wp-block-list\">\n<li>Exceto aqueles expressamente exclu\u00eddos da base de c\u00e1lculo.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Demais import\u00e2ncias cobradas<\/strong>:\n<ul class=\"wp-block-list\">\n<li>Seguros, taxas e qualquer outro valor vinculado \u00e0 opera\u00e7\u00e3o.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Valores Exclu\u00eddos da Base de C\u00e1lculo<\/h3>\n\n\n\n<p>O <strong>par\u00e1grafo 2\u00ba do artigo 12<\/strong> estabelece valores que <strong>n\u00e3o integram a base de c\u00e1lculo<\/strong> do IBS e da CBS, incluindo:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>O pr\u00f3prio IBS e a CBS incidentes sobre a opera\u00e7\u00e3o<\/strong>;<\/li>\n\n\n\n<li><strong>O Imposto sobre Produtos Industrializados (IPI)<\/strong>;<\/li>\n\n\n\n<li><strong>Descontos incondicionais<\/strong>:\n<ul class=\"wp-block-list\">\n<li>Redu\u00e7\u00f5es de pre\u00e7o informadas no documento fiscal e que n\u00e3o dependam de eventos futuros.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Reembolsos e ressarcimentos de valores pagos em nome de terceiros<\/strong>;<\/li>\n\n\n\n<li><strong>Tributos espec\u00edficos, conforme a Constitui\u00e7\u00e3o Federal, exclu\u00eddos da base at\u00e9 2032<\/strong>;<\/li>\n\n\n\n<li><strong>A Contribui\u00e7\u00e3o sobre Bens e Servi\u00e7os (art. 149-A da Constitui\u00e7\u00e3o)<\/strong>.<\/li>\n<\/ol>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Defini\u00e7\u00e3o da Base de C\u00e1lculo em Situa\u00e7\u00f5es Especiais<\/h3>\n\n\n\n<p>Em algumas opera\u00e7\u00f5es, a base de c\u00e1lculo \u00e9 ajustada para refletir <strong>o valor de mercado<\/strong> ou <strong>a convers\u00e3o de moeda estrangeira<\/strong>, conforme as seguintes diretrizes:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Determina\u00e7\u00e3o do valor de mercado<\/strong>:\n<ul class=\"wp-block-list\">\n<li>Quando n\u00e3o h\u00e1 valor expresso na opera\u00e7\u00e3o;<\/li>\n\n\n\n<li>Em transa\u00e7\u00f5es entre <strong>partes relacionadas<\/strong>;<\/li>\n\n\n\n<li>Em opera\u00e7\u00f5es sem contrapresta\u00e7\u00e3o em dinheiro.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Convers\u00e3o de moeda estrangeira<\/strong>:\n<ul class=\"wp-block-list\">\n<li>Ser\u00e1 feita com base na taxa de c\u00e2mbio do Banco Central do Brasil no momento da opera\u00e7\u00e3o.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Instrumentos financeiros derivativos<\/strong>:\n<ul class=\"wp-block-list\">\n<li>Se forem utilizados para ocultar parte do valor da opera\u00e7\u00e3o, o <strong>ganho no derivativo compor\u00e1 a base de c\u00e1lculo<\/strong>.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Arbitramento da Base de C\u00e1lculo pela Administra\u00e7\u00e3o Tribut\u00e1ria<\/h3>\n\n\n\n<p>O <strong>artigo 13<\/strong> prev\u00ea que a administra\u00e7\u00e3o tribut\u00e1ria poder\u00e1 <strong>arbitrar a base de c\u00e1lculo<\/strong> do IBS e da CBS quando houver inconsist\u00eancias nos documentos fiscais, incluindo:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Falta de documenta\u00e7\u00e3o fiscal adequada<\/strong>:\n<ul class=\"wp-block-list\">\n<li>Quando n\u00e3o for exibida \u00e0 fiscaliza\u00e7\u00e3o devido a extravio ou perda;<\/li>\n\n\n\n<li>Quando o valor da opera\u00e7\u00e3o for inferior ao valor de mercado.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Omiss\u00e3o ou conflito de informa\u00e7\u00f5es<\/strong>:\n<ul class=\"wp-block-list\">\n<li>Quando os dados apresentados pelo contribuinte forem conflitantes ou n\u00e3o confi\u00e1veis.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n\n\n\n<p><\/p>\n\n\n\n<p>Nessas situa\u00e7\u00f5es, a base de c\u00e1lculo ser\u00e1 determinada com base em:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>O valor de mercado dos bens ou servi\u00e7os<\/strong>;<\/li>\n\n\n\n<li><strong>O custo da opera\u00e7\u00e3o acrescido de despesas administrativas e lucro bruto<\/strong>;<\/li>\n\n\n\n<li><strong>Valores fixados por \u00f3rg\u00e3os competentes ou pre\u00e7os sugeridos pelo fabricante\/importador<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Impactos para Empresas e Necessidade de Planejamento<\/h3>\n\n\n\n<p>A correta defini\u00e7\u00e3o da base de c\u00e1lculo do IBS e da CBS \u00e9 fundamental para evitar <strong>autua\u00e7\u00f5es fiscais e recolhimentos indevidos<\/strong>. Empresas devem:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Acompanhar a composi\u00e7\u00e3o dos valores inclu\u00eddos na base de c\u00e1lculo<\/strong>;<\/li>\n\n\n\n<li><strong>Garantir que descontos incondicionais e tributos exclu\u00eddos sejam corretamente informados<\/strong>;<\/li>\n\n\n\n<li><strong>Implementar controles internos para evitar arbitramentos pela fiscaliza\u00e7\u00e3o<\/strong>;<\/li>\n\n\n\n<li><strong>Buscar consultoria tribut\u00e1ria para otimiza\u00e7\u00e3o da carga tribut\u00e1ria<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Conclus\u00e3o<\/h3>\n\n\n\n<p>A base de c\u00e1lculo do IBS e da CBS segue regras espec\u00edficas que determinam quais valores devem ser considerados ou exclu\u00eddos. Empresas que operam com grandes volumes de transa\u00e7\u00f5es devem adotar <strong>boas pr\u00e1ticas cont\u00e1beis e fiscais<\/strong> para garantir conformidade com a legisla\u00e7\u00e3o e evitar autua\u00e7\u00f5es.<\/p>\n\n\n\n<p>\ud83d\udcde <strong>Entre em contato com a Reduza Tributos<\/strong>! Nossa equipe de especialistas pode ajudar sua empresa a <strong>adequar-se \u00e0s novas normas tribut\u00e1rias<\/strong> e otimizar sua gest\u00e3o fiscal.<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A base de c\u00e1lculo do IBS e da CBS inclui o valor integral da opera\u00e7\u00e3o, englobando juros, encargos, transporte e tributos. No entanto, existem exce\u00e7\u00f5es, como descontos incondicionais e reembolsos. Saiba como esses crit\u00e9rios impactam a tributa\u00e7\u00e3o e a gest\u00e3o fiscal das empresas.<\/p>\n","protected":false},"author":4,"featured_media":1707,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"postBodyCss":"","postBodyMargin":[],"postBodyPadding":[],"postBodyBackground":{"backgroundType":"classic","gradient":""},"footnotes":""},"categories":[196],"tags":[275,274,134,262,84,176,276],"class_list":["post-1705","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-reforma-tributaria","tag-arbitramento-tributario","tag-base-de-calculo-ibs-cbs","tag-gestao-tributaria","tag-planejamento-fiscal","tag-reduza-tributos","tag-reforma-tributaria-2025","tag-tributacao-de-operacoes"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>A Base de C\u00e1lculo do IBS e da CBS: Defini\u00e7\u00e3o e Regras<\/title>\n<meta name=\"description\" content=\"Meta descri\u00e7\u00e3o: Entenda como \u00e9 definida a base de c\u00e1lculo do IBS e da CBS e quais valores devem ser considerados ou exclu\u00eddos na apura\u00e7\u00e3o desses tributos.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-video-preview:-1, noimageindex, noarchive, nosnippet\" \/>\n<link rel=\"canonical\" href=\"https:\/\/reduzatributos.com.br\/?p=1705\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"A Base de C\u00e1lculo do IBS e da CBS: Defini\u00e7\u00e3o e Regras\" \/>\n<meta property=\"og:description\" content=\"Meta descri\u00e7\u00e3o: Entenda como \u00e9 definida a base de c\u00e1lculo do IBS e da CBS e quais valores devem ser considerados ou exclu\u00eddos na apura\u00e7\u00e3o desses tributos.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/reduzatributos.com.br\/?p=1705\" \/>\n<meta property=\"og:site_name\" content=\"Reduza Tributos\" \/>\n<meta property=\"article:published_time\" content=\"2025-01-31T16:49:35+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-01-31T16:50:23+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/reduzatributos.com.br\/wp-content\/uploads\/2025\/01\/DALL\u00b7E-2025-01-31-13.49.18-A-professional-illustration-representing-tax-calculation-for-businesses.-The-image-features-financial-documents-a-calculator-a-bar-chart-with-tax-ca.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"1024\" \/>\n\t<meta property=\"og:image:height\" content=\"1024\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"Diego Garcia\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Diego Garcia\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/reduzatributos.com.br\\\/?p=1705#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/reduzatributos.com.br\\\/?p=1705\"},\"author\":{\"name\":\"Diego Garcia\",\"@id\":\"https:\\\/\\\/reduzatributos.com.br\\\/#\\\/schema\\\/person\\\/156084fa4cbfb6e947130e372f3ca6bb\"},\"headline\":\"A Base de C\u00e1lculo do IBS e da CBS: Defini\u00e7\u00e3o e Regras\",\"datePublished\":\"2025-01-31T16:49:35+00:00\",\"dateModified\":\"2025-01-31T16:50:23+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/reduzatributos.com.br\\\/?p=1705\"},\"wordCount\":760,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/reduzatributos.com.br\\\/?p=1705#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/reduzatributos.com.br\\\/wp-content\\\/uploads\\\/2025\\\/01\\\/DALL\u00b7E-2025-01-31-13.49.18-A-professional-illustration-representing-tax-calculation-for-businesses.-The-image-features-financial-documents-a-calculator-a-bar-chart-with-tax-ca.webp\",\"keywords\":[\"Arbitramento Tribut\u00e1rio\",\"Base de C\u00e1lculo IBS CBS\",\"gest\u00e3o tribut\u00e1ria\",\"Planejamento Fiscal\",\"Reduza Tributos\",\"Reforma Tribut\u00e1ria 2025\",\"Tributa\u00e7\u00e3o de Opera\u00e7\u00f5es\"],\"articleSection\":[\"Reforma Tribut\u00e1ria\"],\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/reduzatributos.com.br\\\/?p=1705#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/reduzatributos.com.br\\\/?p=1705\",\"url\":\"https:\\\/\\\/reduzatributos.com.br\\\/?p=1705\",\"name\":\"A Base de C\u00e1lculo do IBS e da CBS: Defini\u00e7\u00e3o e Regras\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/reduzatributos.com.br\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/reduzatributos.com.br\\\/?p=1705#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/reduzatributos.com.br\\\/?p=1705#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/reduzatributos.com.br\\\/wp-content\\\/uploads\\\/2025\\\/01\\\/DALL\u00b7E-2025-01-31-13.49.18-A-professional-illustration-representing-tax-calculation-for-businesses.-The-image-features-financial-documents-a-calculator-a-bar-chart-with-tax-ca.webp\",\"datePublished\":\"2025-01-31T16:49:35+00:00\",\"dateModified\":\"2025-01-31T16:50:23+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/reduzatributos.com.br\\\/#\\\/schema\\\/person\\\/156084fa4cbfb6e947130e372f3ca6bb\"},\"description\":\"Meta descri\u00e7\u00e3o: Entenda como \u00e9 definida a base de c\u00e1lculo do IBS e da CBS e quais valores devem ser considerados ou exclu\u00eddos na apura\u00e7\u00e3o desses tributos.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/reduzatributos.com.br\\\/?p=1705#breadcrumb\"},\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/reduzatributos.com.br\\\/?p=1705\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\\\/\\\/reduzatributos.com.br\\\/?p=1705#primaryimage\",\"url\":\"https:\\\/\\\/reduzatributos.com.br\\\/wp-content\\\/uploads\\\/2025\\\/01\\\/DALL\u00b7E-2025-01-31-13.49.18-A-professional-illustration-representing-tax-calculation-for-businesses.-The-image-features-financial-documents-a-calculator-a-bar-chart-with-tax-ca.webp\",\"contentUrl\":\"https:\\\/\\\/reduzatributos.com.br\\\/wp-content\\\/uploads\\\/2025\\\/01\\\/DALL\u00b7E-2025-01-31-13.49.18-A-professional-illustration-representing-tax-calculation-for-businesses.-The-image-features-financial-documents-a-calculator-a-bar-chart-with-tax-ca.webp\",\"width\":1024,\"height\":1024},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/reduzatributos.com.br\\\/?p=1705#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/reduzatributos.com.br\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"A Base de C\u00e1lculo do IBS e da CBS: Defini\u00e7\u00e3o e Regras\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/reduzatributos.com.br\\\/#website\",\"url\":\"https:\\\/\\\/reduzatributos.com.br\\\/\",\"name\":\"Reduza Tributos\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/reduzatributos.com.br\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"pt-BR\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/reduzatributos.com.br\\\/#\\\/schema\\\/person\\\/156084fa4cbfb6e947130e372f3ca6bb\",\"name\":\"Diego Garcia\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/764e2d98bd835e00c33669d37fc337824f2541e77a92529b713592bcc226bf1f?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/764e2d98bd835e00c33669d37fc337824f2541e77a92529b713592bcc226bf1f?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/764e2d98bd835e00c33669d37fc337824f2541e77a92529b713592bcc226bf1f?s=96&d=mm&r=g\",\"caption\":\"Diego Garcia\"},\"description\":\"Diego Garcia, Advogado e Consultor Tribut\u00e1rio\",\"url\":\"https:\\\/\\\/reduzatributos.com.br\\\/?author=4\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"A Base de C\u00e1lculo do IBS e da CBS: Defini\u00e7\u00e3o e Regras","description":"Meta descri\u00e7\u00e3o: Entenda como \u00e9 definida a base de c\u00e1lculo do IBS e da CBS e quais valores devem ser considerados ou exclu\u00eddos na apura\u00e7\u00e3o desses tributos.","robots":{"index":"index","follow":"follow","max-video-preview":"max-video-preview:-1","imageindex":"noimageindex","archive":"noarchive","snippet":"nosnippet"},"canonical":"https:\/\/reduzatributos.com.br\/?p=1705","og_locale":"pt_BR","og_type":"article","og_title":"A Base de C\u00e1lculo do IBS e da CBS: Defini\u00e7\u00e3o e Regras","og_description":"Meta descri\u00e7\u00e3o: Entenda como \u00e9 definida a base de c\u00e1lculo do IBS e da CBS e quais valores devem ser considerados ou exclu\u00eddos na apura\u00e7\u00e3o desses tributos.","og_url":"https:\/\/reduzatributos.com.br\/?p=1705","og_site_name":"Reduza Tributos","article_published_time":"2025-01-31T16:49:35+00:00","article_modified_time":"2025-01-31T16:50:23+00:00","og_image":[{"width":1024,"height":1024,"url":"https:\/\/reduzatributos.com.br\/wp-content\/uploads\/2025\/01\/DALL\u00b7E-2025-01-31-13.49.18-A-professional-illustration-representing-tax-calculation-for-businesses.-The-image-features-financial-documents-a-calculator-a-bar-chart-with-tax-ca.webp","type":"image\/webp"}],"author":"Diego Garcia","twitter_card":"summary_large_image","twitter_misc":{"Escrito por":"Diego Garcia","Est. tempo de leitura":"4 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/reduzatributos.com.br\/?p=1705#article","isPartOf":{"@id":"https:\/\/reduzatributos.com.br\/?p=1705"},"author":{"name":"Diego Garcia","@id":"https:\/\/reduzatributos.com.br\/#\/schema\/person\/156084fa4cbfb6e947130e372f3ca6bb"},"headline":"A Base de C\u00e1lculo do IBS e da CBS: Defini\u00e7\u00e3o e Regras","datePublished":"2025-01-31T16:49:35+00:00","dateModified":"2025-01-31T16:50:23+00:00","mainEntityOfPage":{"@id":"https:\/\/reduzatributos.com.br\/?p=1705"},"wordCount":760,"commentCount":0,"image":{"@id":"https:\/\/reduzatributos.com.br\/?p=1705#primaryimage"},"thumbnailUrl":"https:\/\/reduzatributos.com.br\/wp-content\/uploads\/2025\/01\/DALL\u00b7E-2025-01-31-13.49.18-A-professional-illustration-representing-tax-calculation-for-businesses.-The-image-features-financial-documents-a-calculator-a-bar-chart-with-tax-ca.webp","keywords":["Arbitramento Tribut\u00e1rio","Base de C\u00e1lculo IBS CBS","gest\u00e3o tribut\u00e1ria","Planejamento Fiscal","Reduza Tributos","Reforma Tribut\u00e1ria 2025","Tributa\u00e7\u00e3o de Opera\u00e7\u00f5es"],"articleSection":["Reforma Tribut\u00e1ria"],"inLanguage":"pt-BR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/reduzatributos.com.br\/?p=1705#respond"]}]},{"@type":"WebPage","@id":"https:\/\/reduzatributos.com.br\/?p=1705","url":"https:\/\/reduzatributos.com.br\/?p=1705","name":"A Base de C\u00e1lculo do IBS e da CBS: Defini\u00e7\u00e3o e Regras","isPartOf":{"@id":"https:\/\/reduzatributos.com.br\/#website"},"primaryImageOfPage":{"@id":"https:\/\/reduzatributos.com.br\/?p=1705#primaryimage"},"image":{"@id":"https:\/\/reduzatributos.com.br\/?p=1705#primaryimage"},"thumbnailUrl":"https:\/\/reduzatributos.com.br\/wp-content\/uploads\/2025\/01\/DALL\u00b7E-2025-01-31-13.49.18-A-professional-illustration-representing-tax-calculation-for-businesses.-The-image-features-financial-documents-a-calculator-a-bar-chart-with-tax-ca.webp","datePublished":"2025-01-31T16:49:35+00:00","dateModified":"2025-01-31T16:50:23+00:00","author":{"@id":"https:\/\/reduzatributos.com.br\/#\/schema\/person\/156084fa4cbfb6e947130e372f3ca6bb"},"description":"Meta descri\u00e7\u00e3o: Entenda como \u00e9 definida a base de c\u00e1lculo do IBS e da CBS e quais valores devem ser considerados ou exclu\u00eddos na apura\u00e7\u00e3o desses tributos.","breadcrumb":{"@id":"https:\/\/reduzatributos.com.br\/?p=1705#breadcrumb"},"inLanguage":"pt-BR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/reduzatributos.com.br\/?p=1705"]}]},{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/reduzatributos.com.br\/?p=1705#primaryimage","url":"https:\/\/reduzatributos.com.br\/wp-content\/uploads\/2025\/01\/DALL\u00b7E-2025-01-31-13.49.18-A-professional-illustration-representing-tax-calculation-for-businesses.-The-image-features-financial-documents-a-calculator-a-bar-chart-with-tax-ca.webp","contentUrl":"https:\/\/reduzatributos.com.br\/wp-content\/uploads\/2025\/01\/DALL\u00b7E-2025-01-31-13.49.18-A-professional-illustration-representing-tax-calculation-for-businesses.-The-image-features-financial-documents-a-calculator-a-bar-chart-with-tax-ca.webp","width":1024,"height":1024},{"@type":"BreadcrumbList","@id":"https:\/\/reduzatributos.com.br\/?p=1705#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/reduzatributos.com.br\/"},{"@type":"ListItem","position":2,"name":"A Base de C\u00e1lculo do IBS e da CBS: Defini\u00e7\u00e3o e Regras"}]},{"@type":"WebSite","@id":"https:\/\/reduzatributos.com.br\/#website","url":"https:\/\/reduzatributos.com.br\/","name":"Reduza Tributos","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/reduzatributos.com.br\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"pt-BR"},{"@type":"Person","@id":"https:\/\/reduzatributos.com.br\/#\/schema\/person\/156084fa4cbfb6e947130e372f3ca6bb","name":"Diego Garcia","image":{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/secure.gravatar.com\/avatar\/764e2d98bd835e00c33669d37fc337824f2541e77a92529b713592bcc226bf1f?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/764e2d98bd835e00c33669d37fc337824f2541e77a92529b713592bcc226bf1f?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/764e2d98bd835e00c33669d37fc337824f2541e77a92529b713592bcc226bf1f?s=96&d=mm&r=g","caption":"Diego Garcia"},"description":"Diego Garcia, Advogado e Consultor Tribut\u00e1rio","url":"https:\/\/reduzatributos.com.br\/?author=4"}]}},"_links":{"self":[{"href":"https:\/\/reduzatributos.com.br\/index.php?rest_route=\/wp\/v2\/posts\/1705","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/reduzatributos.com.br\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/reduzatributos.com.br\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/reduzatributos.com.br\/index.php?rest_route=\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/reduzatributos.com.br\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1705"}],"version-history":[{"count":2,"href":"https:\/\/reduzatributos.com.br\/index.php?rest_route=\/wp\/v2\/posts\/1705\/revisions"}],"predecessor-version":[{"id":1709,"href":"https:\/\/reduzatributos.com.br\/index.php?rest_route=\/wp\/v2\/posts\/1705\/revisions\/1709"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/reduzatributos.com.br\/index.php?rest_route=\/wp\/v2\/media\/1707"}],"wp:attachment":[{"href":"https:\/\/reduzatributos.com.br\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1705"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/reduzatributos.com.br\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1705"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/reduzatributos.com.br\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1705"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}