{"editorial":{"content_id":"fbe36d31-d0a8-42a9-8bbf-fe2b82584628","slug":"article-20261019-1c8d95","content_type":"news","title":"巴西税改将影响企业2027年预算编制","summary":"巴西企业编制2027年度预算时，须将税改纳入考量，因PIS/COFINS将被CBS取代，影响收入、成本和费用。","body":"巴西企业正编制2027年度预算，税务改革成为不可忽视的因素。据《Valor Econômico》报道，2026年底至2027年初，PIS/COFINS将被CBS取代，两者在广泛非累积性和价外征税方式上存在重大差异，将影响企业的收入、成本和费用。\n\n文章指出，收入端影响不显著：许多企业预算中采用“净收入”，即发票金额减去所含税项。2027年起，CBS将加在商品、服务或权利的净价之上，预算首行可采用发票上不含PIS/COFINS的净额；ICMS和ISS、部分情况下的IPI仍维持现行制度。\n\n成本端影响取决于企业活动和所得税制度（IRPJ/CSLL）。按实际利润计税的工业和商业企业，因已就成本抵扣ICMS和PIS/COFINS，影响较小；服务企业或按推定利润计税的企业目前适用有限非累积性或无此机制，非累积性扩大将对其产生显著影响，成本趋于下降，但劳动力除外。\n\n费用端影响对所有企业都趋于显著。目前，对确认为费用的商品、服务和权利采购（与经营活动无直接关联）的税收抵免存在不确定性；引入CBS后，费用类税收抵免的扩大将不再有疑问，至少在费用抵免的确定性上有所提高。\n\n文章强调，这些影响不能孤立评估。成本、费用以及收入征收方式和CBS计算方式的变化，可能引发战略性调整，例如定价。文章结论认为，税改必须纳入企业2027年预算。","why_it_matters":null,"cbi_observation":null,"direction_tag":"巴西","primary_category":"税务合规","secondary_topics":["税务","合规","行业趋势"],"content_level":"编辑整理","event_type":"政策法规","audience_tags":[],"event_location":null,"verification_status":"unverified","published_at":"2026-10-19T11:04:01.313Z","display_date":"2026-10-19","source_published_at":null,"source_url":"https://valor.globo.com/legislacao/fio-da-meada/post/2026/10/a-reforma-tributaria-no-orcamento-das-empresas-em-2027.ghtml","source_name":"Valor Econômico","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-20261019-1c8d95","api_url":"https://chinabrazilinsight.com/api/public/content/article-20261019-1c8d95","markdown_url":"https://chinabrazilinsight.com/api/public/content/article-20261019-1c8d95?view=markdown","json_url":"https://chinabrazilinsight.com/api/public/content/article-20261019-1c8d95?view=json","last_updated":"2026-10-19T11:04:23.227Z","platform":"China Brazil Insight","platform_url":"https://chinabrazilinsight.com"}}