[{"@context":"https:\/\/schema.org\/","@type":"NewsArticle","@id":"https:\/\/jornalcontabil-br.noticiasgoianas.com\/noticia\/planejamento-tributario-e-fundamental-para-empresas-de-turismo-e-hotelaria-apos-o-fim-do-perse\/amp\/#newsarticle","url":"https:\/\/jornalcontabil-br.noticiasgoianas.com\/noticia\/planejamento-tributario-e-fundamental-para-empresas-de-turismo-e-hotelaria-apos-o-fim-do-perse\/amp\/","headline":"Planejamento tribut\u00e1rio \u00e9 fundamental para empresas de turismo e hotelaria ap\u00f3s o fim do PERSE","mainEntityOfPage":"https:\/\/jornalcontabil-br.noticiasgoianas.com\/noticia\/planejamento-tributario-e-fundamental-para-empresas-de-turismo-e-hotelaria-apos-o-fim-do-perse\/","datePublished":"2025-06-13T09:53:21-03:00","dateModified":"2025-06-13T09:53:22-03:00","description":"Com o fim do PERSE em 2025, empresas de eventos e turismo devem refor\u00e7ar o planejamento tribut\u00e1rio para evitar aumento de custos e riscos fiscais.","articleSection":"Tributos","articleBody":"Com o fim anunciado do Programa Emergencial de Retomada do Setor de Eventos (PERSE), as empresas ligadas ao turismo, hotelaria, entretenimento e alimenta\u00e7\u00e3o enfrentam um novo cen\u00e1rio tribut\u00e1rio que exige preparo, estrat\u00e9gia e, acima de tudo, planejamento. O que antes era um al\u00edvio fiscal importante para o setor, agora se transforma em um desafio concreto para manter a competitividade e a sa\u00fade financeira. A Receita Federal anunciou que o limite de R$ 15 bilh\u00f5es em benef\u00edcios fiscais previsto pela Lei do PERSE foi atingido, o que provocar\u00e1 a extin\u00e7\u00e3o dos incentivos a partir de abril de 2025. Isso afeta diretamente empresas como ag\u00eancias de viagem, operadoras tur\u00edsticas, restaurantes, parques tem\u00e1ticos e casas de eventos. \"Com o fim dos incentivos fiscais do PERSE, as empresas precisam urgentemente reorganizar suas finan\u00e7as. O planejamento tribut\u00e1rio se torna n\u00e3o apenas recomend\u00e1vel, mas indispens\u00e1vel para a sobreviv\u00eancia no curto e m\u00e9dio prazo\", afirma Ant\u00f4nio Queiroz, fundador da Queiroz & Ven\u00e2ncio Consultoria Cont\u00e1bil e especialista em contabilidade internacional. O impacto real do fim do PERSE Durante os \u00faltimos anos, o PERSE permitiu que muitas empresas do setor de turismo e eventos tivessem al\u00edvio fiscal, o que foi fundamental para garantir a continuidade das atividades ap\u00f3s a pandemia de Covid-19. Agora, o retorno \u00e0 carga tribut\u00e1ria integral exige reestrutura\u00e7\u00f5es importantes. \"Essas empresas estavam se recuperando. A retirada abrupta do benef\u00edcio gera um aumento expressivo nos custos, especialmente nos tributos federais como IRPJ, CSLL, PIS e COFINS, que agora voltam a ser cobrados integralmente\", explica Queiroz. Planejamento tribut\u00e1rio: o que \u00e9 e por que se torna ainda mais estrat\u00e9gico? O planejamento tribut\u00e1rio consiste em analisar a estrutura da empresa para identificar formas legais de reduzir ou adiar a incid\u00eancia de tributos. Envolve desde a escolha do regime tribut\u00e1rio at\u00e9 a gest\u00e3o eficiente de dedu\u00e7\u00f5es, incentivos e enquadramentos fiscais. \"Planejar tributos n\u00e3o \u00e9 sonegar. \u00c9 usar os caminhos legais para pagar menos, dentro da lei. O problema \u00e9 que, sem orienta\u00e7\u00e3o t\u00e9cnica, o empres\u00e1rio pode ultraar a linha da elis\u00e3o para a evas\u00e3o fiscal, o que traz grandes riscos\", alerta Queiroz. A diferen\u00e7a entre pagar mais ou menos impostos pode estar em detalhes como: Margem de lucro; Regime tribut\u00e1rio escolhido (Simples Nacional, Lucro Presumido ou Lucro Real); Tipos de despesas dedut\u00edveis; Benef\u00edcios regionais e setoriais. Escolha do regime tribut\u00e1rio: o primeiro o da estrat\u00e9gia Cada modelo de tributa\u00e7\u00e3o atende a um tipo espec\u00edfico de empresa. O ideal \u00e9 reavaliar essa escolha anualmente, com base no faturamento, estrutura de custos e margem de lucro. Simples Nacional: mais vantajoso para micro e pequenas empresas, com al\u00edquota reduzida e sistema unificado. Contudo, n\u00e3o est\u00e1 dispon\u00edvel para empresas que se beneficiaram do PERSE, o que exclui muitas do setor. Lucro Presumido: indicado para empresas com margem de lucro razo\u00e1vel e faturamento de at\u00e9 R$ 78 milh\u00f5es ao ano. O imposto \u00e9 calculado com base em uma presun\u00e7\u00e3o de lucro, que pode ser de 8% a 32% da receita bruta. Lucro Real: modelo mais complexo, exige apura\u00e7\u00e3o do lucro efetivo e escritura\u00e7\u00e3o cont\u00e1bil detalhada. \u00c9 o mais vantajoso para empresas com margem de lucro reduzida e despesas elevadas. \"O Lucro Real pode ser estrat\u00e9gico para neg\u00f3cios de turismo com alto custo operacional, como hot\u00e9is com folha robusta, contas de energia elevadas ou muitos investimentos em manuten\u00e7\u00e3o\", pontua Queiroz. \"Mas tudo depende de uma an\u00e1lise detalhada. N\u00e3o existe receita de bolo.\" Como fazer um bom planejamento tribut\u00e1rio? Para Queiroz, o planejamento tribut\u00e1rio deve ser encarado como um processo preventivo, e n\u00e3o corretivo. Ou seja, \u00e9 algo que deve ser feito antes do in\u00edcio do exerc\u00edcio fiscal seguinte \u2014 ou imediatamente ap\u00f3s uma mudan\u00e7a de cen\u00e1rio, como o fim do PERSE. As etapas b\u00e1sicas incluem: An\u00e1lise do faturamento e estrutura de custos; Avalia\u00e7\u00e3o dos regimes tribut\u00e1rios aplic\u00e1veis; Simula\u00e7\u00e3o de carga tribut\u00e1ria em diferentes cen\u00e1rios; Organiza\u00e7\u00e3o cont\u00e1bil e fiscal rigorosa; Acompanhamento cont\u00ednuo das obriga\u00e7\u00f5es \u00f3rias. \"Um bom contador vai al\u00e9m dos c\u00e1lculos. Ele traduz o que a empresa precisa fazer para se adaptar ao ambiente tribut\u00e1rio, seja ele est\u00e1vel ou em transforma\u00e7\u00e3o. E agora estamos em um momento de transforma\u00e7\u00e3o\", refor\u00e7a Queiroz. Cuidados para evitar erros e penalidades Com a press\u00e3o financeira, muitas empresas buscam formas r\u00e1pidas de reduzir impostos. Mas o risco de ultraar a linha da legalidade \u00e9 real. \"A diferen\u00e7a entre elis\u00e3o fiscal e sonega\u00e7\u00e3o \u00e9 a inten\u00e7\u00e3o e a forma de execu\u00e7\u00e3o. O planejamento \u00e9 legal. A evas\u00e3o n\u00e3o \u00e9\", alerta Queiroz. Por isso, ele refor\u00e7a a import\u00e2ncia de profissionais qualificados: \"Contadores e advogados tributaristas precisam estar integrados no processo. S\u00f3 assim \u00e9 poss\u00edvel garantir um planejamento eficaz e seguro.\" Dicas pr\u00e1ticas para empresas do setor de turismo e eventos Revise o enquadramento tribut\u00e1rio antes do final do ano fiscal. Mapeie todos os custos dedut\u00edveis e organize a documenta\u00e7\u00e3o. Avalie benef\u00edcios fiscais estaduais e municipais, como ISS reduzido. Mantenha a escritura\u00e7\u00e3o cont\u00e1bil rigorosa e atualizada. Evite decis\u00f5es precipitadas sem apoio t\u00e9cnico. O fim do PERSE \u00e9 um golpe duro para muitos, mas tamb\u00e9m uma oportunidade para repensar a gest\u00e3o fiscal com mais profundidade. Empresas que tratavam o planejamento tribut\u00e1rio como algo secund\u00e1rio precisar\u00e3o coloc\u00e1-lo no centro das decis\u00f5es. \"N\u00e3o h\u00e1 mais espa\u00e7o para amadorismo. O cen\u00e1rio mudou, e quem n\u00e3o se adaptar vai sentir no bolso. Com o e certo, d\u00e1 para reorganizar o neg\u00f3cio, manter a competitividade e crescer de forma sustent\u00e1vel \u2014 mesmo com o fim do PERSE\", conclui Ant\u00f4nio Queiroz.","keywords":["Carga Tribut\u00e1ria"," Cofins"," fim do Perse"," lucro real"," PIS"," Planejamento Tribut\u00e1rio"," simples nacional"," turismo"," "],"name":"Planejamento tribut\u00e1rio \u00e9 fundamental para empresas de turismo e hotelaria ap\u00f3s o fim do PERSE","thumbnailUrl":"https:\/\/jornalcontabil-br.noticiasgoianas.com\/wp-content\/s\/2024\/11\/Projeto-que-garante-ferias-aos-contadores-Saiba-o-que-aconteceu-com-ele-150x150.jpg","wordCount":"849","timeRequired":"PT3M46S","mainEntity":{"@type":"WebPage","@id":"https:\/\/jornalcontabil-br.noticiasgoianas.com\/noticia\/planejamento-tributario-e-fundamental-para-empresas-de-turismo-e-hotelaria-apos-o-fim-do-perse\/amp\/"},"author":{"@type":"Person","name":"Carlos Eduardo","description":"Fa\u00e7o parte da equipe de reda\u00e7\u00e3o e publisher do 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