{"editorial":{"content_id":"b9acc222-36ec-4b3b-9ed8-88c3d682780a","slug":"habite-seiss","content_type":"news","title":"圣保罗市Habite-se与ISS解绑，在巴中资建筑企业合规门槛降低","summary":"圣保罗市颁布第18.270/2025号法律，正式将竣工合格证（Habite-se）发放与ISS服务税缴清脱钩，回应最高法院判决，消除建筑业长期行政障碍，在巴中资建筑企业项目交付流程将简化。","body":"圣保罗市政府于2025年颁布第18.270/2025号法律，正式将Habite-se（竣工合格证）的发放与ISS（服务税）的缴清脱钩。此前，市政府以税务清单计算的税款缴纳作为发放竣工合格证的前提条件，这一做法已被巴西联邦最高法院（STF）和圣保罗州法院认定为非法，构成对纳税的间接胁迫。新法取消了这一条件，意味着在圣保罗市从事房地产开发和工程建设的中资企业，在项目竣工后无需再等待税务清算即可获得Habite-se，从而加快交付和产权登记流程。\n\n圣保罗市颁布的第18.270/2025号法律，为建筑业带来了一项期待已久的变革：在该市，Habite-se（竣工合格证）的发放与ISS（服务税）的缴清正式脱钩。实际上，市政府不再将基于税务清单计算的税款缴纳作为发放竣工合格证的前提条件。巴西联邦最高法院（STF）和圣保罗州法院此前已宣布这一要求非法，因其构成对纳税的间接胁迫。\n\n对于在圣保罗市从事住宅、商业地产及工业厂房建设的中资建筑企业和开发商而言，这一变化直接缩短了项目从竣工到交付的时间周期。此前，ISS税款争议常导致Habite-se被扣押数月甚至数年，影响购房者贷款发放和开发商资金回笼。新法实施后，中资企业可先取得Habite-se完成交付，再与市政府就ISS金额进行后续协商或诉讼。底稿未涉及中资企业直接影响，但通过项目交付流程简化，间接传导至资金周转效率和合规成本控制。\n\nCBI解读：底稿显示，新法是对司法判决的直接回应，而非市政府主动改革。巴西联邦最高法院和圣保罗州法院此前已明确认定“以税换证”违法，因此新法更多是消除既有违规操作，而非创造新优惠。CBI认为，中资企业应关注两点：一是ISS本身并未减免，税务争议仍需单独处理；二是其他巴西城市可能跟进类似立法，但需逐城确认。横向对比，里约热内卢和贝洛奥里藏特此前已有类似司法判例，但尚未全面立法。\n\n待观察：第一，圣保罗市税务局是否会调整ISS征收方式，以弥补因脱钩导致的征缴效率下降；第二，其他州首府（如里约、贝洛奥里藏特、巴西利亚）是否在2025-2026年出台类似法律；第三，中资建筑企业实际项目交付周期缩短的具体数据，建议企业统计对比新法前后Habite-se平均获取时长。","why_it_matters":"圣保罗市建筑项目验收流程简化，直接降低中资建筑企业资金周转成本，涉及巴西联邦最高法院、圣保罗州法院及圣保罗市市政厅。","cbi_observation":"底稿显示，新法是对法院此前非法认定判决的正式落实，而非全新政策。CBI认为，圣保罗市此举可能带动其他城市跟进，但企业需注意ISS纳税义务并未取消，税务合规仍是长期课题。","direction_tag":"巴西","primary_category":"宏观市场","secondary_topics":["政策","税务","法律"],"content_level":"编辑整理","event_type":"政策发布","audience_tags":["在巴中资建筑企业","房地产开发商","税务合规负责人"],"event_location":"在圣保罗市从事房地产开发、工程建设的中资企业","verification_status":"unverified","published_at":"2026-05-07T11:00:44.901Z","display_date":"2026-05-07","source_published_at":null,"source_url":"https://redir.folha.com.br/redir/online/mercado/rss091/*https://www1.folha.uol.com.br/blogs/que-imposto-e-esse/2026/05/habite-se-e-iss-em-sao-paulo-mudanca-real-ou-apenas-de-forma.shtml","source_name":"Folha de S.Paulo — Mercado","source_language":"pt","author_name":"Clara Lin","risk_level":"low","risk_flags":["tax_risk","regulatory_uncertainty"],"opportunity_flags":["market_entry_opportunity","investment_signal"],"trend_signals":[]},"intelligence":{"intel_id":"2307a79e-a99e-45db-a9b4-10fded193200","version":1,"event_type":"政策发布","event_date":null,"main_entities":[{"name":"圣保罗市政府","role":"政策发布主体","type":"government_body","country":"巴西","normalized_name":null},{"name":"巴西联邦最高法院（STF）","role":"此前判定以税换证违法","type":"regulator","country":"巴西","normalized_name":null},{"name":"圣保罗州法院","role":"此前判定以税换证违法","type":"regulator","country":"巴西","normalized_name":null},{"name":"在巴中资建筑企业","role":"受政策影响的利益相关方","type":"company","country":"中国","normalized_name":null}],"main_action":"圣保罗市颁布第18.270/2025号法律，将竣工合格证发放与ISS服务税缴清脱钩","key_numbers":[],"facts":[{"verified":false,"statement":"圣保罗市政府于2025年颁布第18.270/2025号法律，正式将Habite-se（竣工合格证）的发放与ISS（服务税）的缴清脱钩。","source_excerpt":null},{"verified":false,"statement":"巴西联邦最高法院（STF）和圣保罗州法院此前已认定以税务缴清作为发放竣工合格证前提的做法构成间接胁迫，属非法。","source_excerpt":null},{"verified":false,"statement":"新法取消以税换证条件，项目竣工后无需等待税务清算即可获得Habite-se。","source_excerpt":null}],"assessments":[{"statement":"新法是对司法判决的直接回应，而非市政府主动改革，ISS本身并未减免，税务争议仍需单独处理。","confidence":"high","basis_fact_index":null},{"statement":"其他巴西城市（如里约、贝洛奥里藏特）可能跟进类似立法，但需逐城确认。","confidence":"medium","basis_fact_index":null}],"actions":[{"target":"user","priority":"normal","description":"建议在巴中资建筑企业统计新法前后Habite-se平均获取时长，评估项目交付周期缩短效果。"},{"target":"system","priority":"normal","description":"关注圣保罗市税务局是否会调整ISS征收方式以弥补征缴效率下降。"}],"affected_audience":["在巴中资房地产开发企业","在巴中资工程承包商","圣保罗市建筑业从业者"],"risk_flags":["tax_risk","regulatory_uncertainty"],"opportunity_flags":["market_entry_opportunity"],"trend_signals":["tax_enforcement_strengthening"],"follow_up_needed":true,"follow_up_questions":["其他巴西州首府（如里约、贝洛奥里藏特、巴西利亚）是否在2025-2026年出台类似法律？","圣保罗市税务局是否会调整ISS征收方式？"],"related_topics":["巴西建筑合规","ISS服务税","Habite-se","中资企业在巴西"],"verification_status":"unverified","confidence_score":0.85,"generated_at":"2026-05-07T11:00:58.635Z"},"meta":{"canonical_url":"https://chinabrazilinsight.com/news/habite-seiss","api_url":"https://chinabrazilinsight.com/api/public/content/habite-seiss","markdown_url":"https://chinabrazilinsight.com/api/public/content/habite-seiss?view=markdown","json_url":"https://chinabrazilinsight.com/api/public/content/habite-seiss?view=json","last_updated":"2026-05-07T11:02:34.991Z","platform":"China Brazil Insight","platform_url":"https://chinabrazilinsight.com"}}