Redução da taxa geral de IRC em 2014
Autor | Franco Caiado Guerreiro & Associados |
Páginas | 1-1 |
No seguimento do proposto no anteprojecto de reforma do IRC, para 2014 o Governo aprovou em Conselho de Ministros uma redução da taxa geral de IRC dos atuais 25% para 23%. Recorde-se que, de acordo com o referido anteprojecto, em 2018 é esperada uma taxa de IRC que poderá variar entre os 17% e 19%. No entanto, em 2014 mantêm-se as derramas estadual (entre 3% a 5%) e municipal (até 1,5%), o que elevará a taxa nominal para 29,5% (contudo, inferior aos atuais 31,5%).Estima-se que esta medida de redução da taxa geral represente um impacto negativo de cerca de 60 milhões de euros na receita fiscal do Estado em 2014. O Governo pretende também incentivar o investimento produtivo...
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