42 Overload Tax exemption gets onto the rice agenda, seeing that taxation impairs <strong>do</strong>mestic sales of the cereal The fiscal war between Brazilian States is one of the factors that make our national rice more expensive than imported rice in the <strong>do</strong>mestic market. As upwards of 73% of the cereal is produced in the two southernmost states of Brazil, excessive taxation weakens the competitive edge of the southern product, particularly, if compared to rice from Argentina and Uruguay. In 2010, the production chain in Rio Grande <strong>do</strong> Sul started to exert pressure, in a very orderly manner, asking for tax exemption to the cereal. But, if for one thing, this technically translates into lower prices at consumer level and lower production costs, on the other hand, it would affect national tax collection interests and the interests of the major rice producing States. There lies the big hurdle of the proposal, reason for countless debates and dissentions among States, production chain and even federal government interests. As nobody wants to forgo the collection of taxes, this impasse is leaving no chance for a definite solution, which could come from the Fiscal Reform Bill, now being debated in Congress, but entry into force has not been scheduled yet. “The demand for tax reductions has come a long way, and so have the debates. But it affects the coffers of State and Federal governments, none of them willing to give up tax revenues, and no solution is in sight. With the commercialization crisis, the issue surfaced in earnest. This time we expect for results”, stated André Barretto, president of the Brazilian Rice Industries’ Association (Abiarroz) and of the Federation of Rice Cooperatives in Rio Grande <strong>do</strong> Sul (Fearroz). According to him, the issue is being debated both in the national and state sectorial chambers. There are bills waiting to be voted into law at the State Legislative Assembly and in Congress. “In a Fiscal Reform, the question of the ICMS (state value added tax) is a core issue in the debates. It has to be addressed. The problem is to find politicians willing to carry on with a reform of such relevance, since there are conflicting interests”, he stresses. He recalls that the most penalized state by the tax burden is exactly the biggest producer of the cereal. “As in most other states the crop is not very relevant in terms of GDP (Gross Domestic Product), the governments levy lower taxes on the product, especially lower ICMS taxes”, Barretto ponders. OPPOSITE DIRECTION The tax situation in Brazil is so discrepant that the price of rice shipped from Rio Grande <strong>do</strong> Sul to other states is on a par with the price of rice from other countries, on which the Common External Tariff (CET) is levied - a kind of tariff barrier on products that come from abroad. In the case of Rio Grande <strong>do</strong> Sul, the barrier goes by the names of ICMS, Social Integration Program fees and Contribution for the Financing of Social Security (PIS/Cofins), Rural Workers’ Assistant Fund (Funrural), Rio Grande <strong>do</strong> Sul Rice Farming Defense and Cooperation Fee RS (CDO), Additional Fee for the Renewal of the Mercantile Marine (AFRMM) and others. The “Price Markup”, for taxation purposes, may exceed 10%, according to studies, just on processed rice – within the farm gate it would represent upwards of 15% of the production cost. “At present, Rio Grande <strong>do</strong> Sul faces more difficulties selling to other States than the Mercosur countries and gets on a par, to its disadvantage in many cases, with the United States, Vietnam and Thailand”, says Tiago Sarmento Barata, analyst with Agrotendências Consultoria em Agronegócios. According to the analyst, processed rice from Rio Grande <strong>do</strong> Sul may reach the town of Recife (PE) with a per-ton price US$ 100 higher compared to the similar product from Montevideo (Uruguay). In Barata’s view, Rio Grande <strong>do</strong> Sul levies ICMS taxes from 7% to 12% on processed rice that is Robispierre Giuliani shipped to other states, and could overcome the prejudice of tax renouncement. “It would mean one step backward and then two steps forward”, he ponders. With well structured planning, in the opinion of the analyst, the State could even expand its tax collection revenues by reducing the tax impact on rice, by virtue of higher processing volumes and soaring industrial transactions by the industries of Rio Grande <strong>do</strong> Sul. He mentions that, after generating an average of 420 new jobs a year, in 2010 the industry of the sector generated only one. “A reduction to the tax burden represents more processing, jobs and income. And in the least developed region in Rio Grande <strong>do</strong> Sul, where the economy is much dependant on rice. A crisis like this one affects all the segments, as a whole, throughout the State”, he explains. FOCUSED Study ordered by the Rio Grande <strong>do</strong> Sul Rice Institute (Irga) from the Institute for the Study of Trade and International Negotiations (Icone) showed that, in 2010, 9.89% tax was levied on a 30-kg bale of white rice, traded for R$ 37.38. This percentage is the sum of the federal (2.19%), state (7.57%) and municipal (0.13%) taxes, representing R$ 3.70 in the composition of the final value of industry net sales. The ICMS, state value added value, represents the biggest share, accounting for 7.48% or R$ 2.80 over the industry sales price to the <strong>do</strong>mestic market. In case of shipments abroad, taxation is not that heavy, but still eligible for the exemption of some taxes. The chief executive officer at the Icone institute, André Nassar, mentions that the study is being detailed in conjunction with the production chain. Anyway, leaving out the ICMS, only a few taxes remain to be removed and their share might not be as relevant in light of the commitment brought about by the state tax.
Programa FEIJÃO com ARROZ O apoio <strong>do</strong> IRGA é mais um ingrediente para essa receita fazer o maior sucesso. O feijão com arroz é um prato rico em propriedades nutricionais, fundamental para a saúde da população. Além disso, a cultura desses grãos também contribui para o fortalecimento <strong>do</strong> setor agrícola no nosso Esta<strong>do</strong>. Por isso, o IRGA está apoian<strong>do</strong> o Programa Feijão com <strong>Arroz</strong>, uma iniciativa da Secretaria da Agricultura, Pecuária e Agronegócio para levar muito mais saúde e desenvolvimento aos gaúchos.
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