{"editorial":{"content_id":"ef3f0599-16e5-40d0-8a78-7e5999496a58","slug":"article-20261011-69c26b","content_type":"news","title":"巴西联邦税务局推多项措施：最高65%折扣、17项惯常违约认定","summary":"巴西联邦税务局发布多项税务征收与债务规范化措施，包括修改规范性指令引入简化规则、公布17项惯常违约债务人认定、开通社保债务分期放弃全数字化功能等。","body":"巴西联邦税务局（Receita Federal）近期发布一系列税务征收与债务规范化措施：修改第2228/2024号规范性指令，引入基于实质的税收激励简化规则（Regra Simplificadora Globe）并扩大过渡期简化规则的适用期限，纳税人可获最高65%的折扣并使用财政亏损抵扣；同时公布17项新执行宣告法令（ADEs），认定符合第225/2026号补充法标准的纳税人为惯常违约债务人。\n\n在数字化服务方面，新功能允许自然人和法人以全数字化方式申请放弃社保债务分期付款，多数情况下无需现场办理。\n\n税务局还向纳税人发送通知，告知其存在债务或不一致情况，以便其自愿进行规范化。相关公告为税务行政诉讼中的债务规范化提供了差异化条件；第702/2026号法令扩大了DRJ-R复审庭审理此类案件的权限。\n\n通过PEM 2025，各市和跨市公共联合体可以优惠条件规范化其欠联邦的社保债务。税务局同时提醒各构成实体注意有关付款、在DCTFWeb中提供信息以及提交附属义务的规范。\n\n联邦税务局税务与海关研究中心主任、税务审计员Claudemir Malaquias和联邦收入预测与分析协调员、税务审计员Marcelo Gomide于2026年9月22日（星期二）就2026年8月联邦税收收入发表评论。","why_it_matters":null,"cbi_observation":null,"direction_tag":"巴西","primary_category":"税务合规","secondary_topics":["税务","政策","合规"],"content_level":"编辑整理","event_type":"政策法规","audience_tags":["在巴西经营的自然人和法人纳税人","欠缴联邦社保债务的纳税人","各市及跨市公共联合体"],"event_location":null,"verification_status":"source_verified","published_at":"2026-10-11T23:02:02.715Z","display_date":"2026-10-11","source_published_at":null,"source_url":"https://www.gov.br/receitafederal/pt-br/assuntos/noticias/arrecadacao-e-cobranca","source_name":"Receita Federal — Notícias","source_language":"pt","author_name":"编辑部","risk_level":"low","risk_flags":[],"opportunity_flags":[],"trend_signals":[]},"intelligence":null,"meta":{"canonical_url":"https://chinabrazilinsight.com/news/article-20261011-69c26b","api_url":"https://chinabrazilinsight.com/api/public/content/article-20261011-69c26b","markdown_url":"https://chinabrazilinsight.com/api/public/content/article-20261011-69c26b?view=markdown","json_url":"https://chinabrazilinsight.com/api/public/content/article-20261011-69c26b?view=json","last_updated":"2026-10-11T23:02:25.979Z","platform":"China Brazil Insight","platform_url":"https://chinabrazilinsight.com"}}