Reforma na Conta | Simulador da Reforma Tribut\u00e1ria<\/title>\r\n<style>\r\n:root{--bg:#0b1217;--panel:#121c22;--panel2:#17242b;--line:#26343d;--white:#f5faf9;--muted:#90a4ab;--green:#28d7a6;--blue:#3777f6;--amber:#ffc56a;--red:#ff7373;--radius:14px;color-scheme:dark}\r\nbody[data-theme=\"light\"]{--bg:#f5f8fb;--panel:#ffffff;--panel2:#eef4f7;--line:#d7e2ea;--white:#13212a;--muted:#5f7480;--green:#0e9291;--blue:#2558d8;--amber:#b77511;--red:#cf3f52;color-scheme:light}\r\nbody[data-theme=\"light\"] .sidebar{background:#ffffff;border-right-color:#d7e2ea}\r\nbody[data-theme=\"light\"] .nav{color:#4e6874}\r\nbody[data-theme=\"light\"] .nav:hover,body[data-theme=\"light\"] .nav.active{color:#0d1b22;background:#edf4f7}\r\nbody[data-theme=\"light\"] .btn{background:#eef4f7;color:#13212a;border-color:#ccd9e1}\r\nbody[data-theme=\"light\"] .btn:hover{background:#dde9ef}\r\nbody[data-theme=\"light\"] 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class=\"sidebar\"><div class=\"brand\"><div class=\"logo\">\ud83e\uddee<\/div><div><strong>Reforma na Conta<\/strong><span>reformanaconta.com.br<\/span><\/div><\/div>\r\n<div class=\"nav-title\">ESPA\u00c7O DE TRABALHO<\/div>\r\n<button class=\"nav active\" data-tab=\"painel\">\u25eb <span class=\"navlabel\">Vis\u00e3o geral<\/span><\/button>\r\n<button class=\"nav\" data-tab=\"operacoes\">\u25a4 <span class=\"navlabel\">Opera\u00e7\u00f5es e receitas<\/span><\/button>\r\n<button class=\"nav\" data-tab=\"ajustes\">\u2699 <span class=\"navlabel\">Par\u00e2metros tribut\u00e1rios<\/span><\/button>\r\n<button class=\"nav\" data-tab=\"projecao\">\u25f4 <span class=\"navlabel\">Proje\u00e7\u00e3o 2026\u20132033<\/span><\/button>\r\n<button class=\"nav\" data-tab=\"relatorio\">\u25a3 <span class=\"navlabel\">Relat\u00f3rio do cliente<\/span><\/button>\r\n<button class=\"nav\" data-tab=\"metodo\">\u24d8 <span class=\"navlabel\">Metodologia e fontes<\/span><\/button>\r\n<div class=\"sidebar-bottom\">v1.2 \u2022 Reforma na Conta<br>Dados salvos neste navegador.<\/div><\/aside>\r\n<main class=\"main\">\r\n<header class=\"top\"><div><div class=\"eyebrow\">REFORMA NA CONTA<\/div><h1>Simule IBS, CBS e os impactos da reforma tribut\u00e1ria.<\/h1><p>Plataforma orientativa para contadores simularem cen\u00e1rios de clientes do Simples Nacional, Lucro Presumido e Lucro Real.<\/p><\/div><div class=\"actions\"><button id=\"btnSave\" class=\"btn\">\u2193 Salvar JSON<\/button><button id=\"btnCsv\" class=\"btn\">\u2193 Exportar CSV<\/button><button id=\"btnImport\" class=\"btn\">\u2191 Abrir JSON<\/button><button id=\"btnPrint\" class=\"btn primary\">\u25a3 Imprimir \/ PDF<\/button><input type=\"file\" id=\"fileImport\" accept=\"application\/json,.json\" hidden><\/div><\/header>\r\n<section id=\"sec-painel\" class=\"section visible\">\r\n<div class=\"panel\" style=\"margin-bottom:15px\"><div class=\"panel-header\"><div><h2>Dados da simula\u00e7\u00e3o<\/h2><p>Selecione o regime e o per\u00edodo de compara\u00e7\u00e3o.<\/p><\/div><span class=\"tag\">Cen\u00e1rio personaliz\u00e1vel<\/span><\/div><div class=\"formgrid\"><div class=\"field\"><label for=\"client\">Cliente \/ empresa<\/label><input id=\"client\" data-global=\"client\" type=\"text\" maxlength=\"90\" placeholder=\"Empresa exemplo\"><\/div><div class=\"field\"><label for=\"regime\">Regime tribut\u00e1rio<\/label><select id=\"regime\" data-global=\"regime\"><option value=\"presumido\">Lucro Presumido<\/option><option value=\"real\">Lucro Real<\/option><option value=\"simples\">Simples Nacional<\/option><\/select><\/div><div class=\"field\"><label for=\"year\">Ano de simula\u00e7\u00e3o<\/label><select id=\"year\" data-global=\"year\"><option>2026<\/option><option>2027<\/option><option>2028<\/option><option>2029<\/option><option>2030<\/option><option>2031<\/option><option>2032<\/option><option>2033<\/option><\/select><\/div><div class=\"field\" id=\"simpleModeField\"><label for=\"simpleMode\">Simples Nacional \u2014 modalidade<\/label><select id=\"simpleMode\" data-global=\"simpleMode\"><option value=\"das\">DAS (IBS\/CBS dentro do Simples)<\/option><option value=\"hibrido\">H\u00edbrido (IBS\/CBS fora do DAS)<\/option><\/select><\/div><div class=\"field\"><label>Repasse estimado da diferen\u00e7a ao pre\u00e7o (%)<\/label><input type=\"number\" min=\"0\" max=\"100\" step=\"1\" data-global=\"transfer\" id=\"transfer\"><\/div><div class=\"field\"><label>Base de pre\u00e7os<\/label><input readonly value=\"Valores informados sem gross-up de tributos\"><small class=\"hint\">N\u00e3o calcula ICMS\/IBS \u201cpor dentro\u201d nem NCM.<\/small><\/div><\/div><\/div>\r\n<div class=\"grid four\" style=\"margin-bottom:15px\"><div class=\"metric\"><span>Receita simulada \/ m\u00eas<\/span><strong id=\"kpiRevenue\">\u2014<\/strong><small>Soma das opera\u00e7\u00f5es cadastradas<\/small><\/div><div class=\"metric\"><span>Modelo anterior \/ m\u00eas<\/span><strong id=\"kpiOld\">\u2014<\/strong><small>Com as al\u00edquotas informadas<\/small><\/div><div class=\"metric emphasis\"><span>Reforma no ano escolhido \/ m\u00eas<\/span><strong id=\"kpiNew\">\u2014<\/strong><small>Tributos de consumo + par\u00e2metros externos<\/small><\/div><div class=\"metric\"><span>Diferen\u00e7a mensal<\/span><strong id=\"kpiDelta\">\u2014<\/strong><small id=\"kpiDeltaInfo\">Em rela\u00e7\u00e3o ao modelo anterior<\/small><\/div><\/div>\r\n<div id=\"yearWarning\" class=\"note warn\" style=\"margin-bottom:15px\"><\/div><div id=\"pilotNote\" class=\"note\" style=\"display:none;margin-bottom:15px\"><\/div>\r\n<div class=\"grid twocol\"><article class=\"panel\"><div class=\"panel-header\"><div><h2>Antes \u00d7 depois<\/h2><p>Estimativa comparativa mensal, n\u00e3o guia de recolhimento.<\/p><\/div><\/div><div class=\"chart-area\"><div><div class=\"bar-label\"><span>Tributa\u00e7\u00e3o anterior<\/span><b id=\"oldBarText\">\u2014<\/b><\/div><div class=\"track\"><div class=\"fill\" id=\"oldBar\"><\/div><\/div><\/div><div><div class=\"bar-label\"><span>Tributa\u00e7\u00e3o no ano simulado<\/span><b id=\"newBarText\">\u2014<\/b><\/div><div class=\"track\"><div class=\"fill target\" id=\"newBar\"><\/div><\/div><\/div><\/div><div class=\"legend\"><span><i class=\"dot\"><\/i>Modelo anterior<\/span><span><i class=\"dot target\"><\/i>Reforma<\/span><\/div><div class=\"divider\"><\/div><div class=\"grid three\"><div><small>Al\u00edquota efetiva anterior<\/small><h3 id=\"oldEff\">\u2014<\/h3><\/div><div><small>Al\u00edquota efetiva futura<\/small><h3 id=\"newEff\">\u2014<\/h3><\/div><div><small>Impacto anual (\u00d712)<\/small><h3 id=\"yearDelta\">\u2014<\/h3><\/div><\/div><\/article>\r\n<article class=\"panel\"><div class=\"panel-header\"><div><h2>Composi\u00e7\u00e3o da tributa\u00e7\u00e3o<\/h2><p>Valores l\u00edquidos de cr\u00e9ditos estimados.<\/p><\/div><\/div><div id=\"breakdown\" class=\"breakdown\"><\/div><\/article><\/div>\r\n<div class=\"panel\" style=\"margin-top:15px\"><div class=\"panel-header\"><div><h2>O que voc\u00ea pode simular<\/h2><p>Par\u00e2metros alter\u00e1veis, cen\u00e1rios e resultados para discutir com clientes.<\/p><\/div><\/div><div class=\"grid three\"><div><span class=\"tag\">01 \u00b7 REGIMES<\/span><h3 style=\"margin-top:12px\">Simples, Presumido e Real<\/h3><p class=\"muted\">DAS e op\u00e7\u00e3o h\u00edbrida, PIS\/Cofins, ICMS, ISS, IPI e cr\u00e9ditos como entradas configur\u00e1veis.<\/p><\/div><div><span class=\"tag\">02 \u00b7 OPERA\u00c7\u00d5ES<\/span><h3 style=\"margin-top:12px\">Produtos e servi\u00e7os<\/h3><p class=\"muted\">Receita, aquisi\u00e7\u00f5es, percentuais de redu\u00e7\u00e3o, cr\u00e9ditos eleg\u00edveis e Imposto Seletivo.<\/p><\/div><div><span class=\"tag\">03 \u00b7 TRANSI\u00c7\u00c3O<\/span><h3 style=\"margin-top:12px\">Proje\u00e7\u00f5es por ano<\/h3><p class=\"muted\">2026 a 2033, com percentuais oficiais de transi\u00e7\u00e3o e al\u00edquotas projetadas edit\u00e1veis.<\/p><\/div><\/div><\/div>\r\n<\/section>\r\n<section id=\"sec-operacoes\" class=\"section\"><div class=\"panel\"><div class=\"panel-header\"><div><h2>Opera\u00e7\u00f5es e faturamento<\/h2><p>Cadastre produtos e servi\u00e7os com tratamentos diferentes. Valores mensais em R$.<\/p><\/div><button class=\"btn green\" id=\"btnAdd\">+ Adicionar opera\u00e7\u00e3o<\/button><\/div><div class=\"operation-wrap\"><table class=\"operations\"><thead><tr><th>Opera\u00e7\u00e3o<\/th><th>Tipo<\/th><th>Receita (R$)<\/th><th>Aquisi\u00e7\u00f5es (R$)<\/th><th>Redu\u00e7\u00e3o IBS\/CBS<\/th><th>Elegibilidade de cr\u00e9ditos (%)<\/th><th>Seletivo (%)<\/th><th><\/th><\/tr><\/thead><tbody id=\"operationsRows\"><\/tbody><\/table><\/div><div id=\"opTotals\" class=\"totals\"><\/div><div class=\"divider\"><\/div><h3>Tributa\u00e7\u00e3o estimada por opera\u00e7\u00e3o<\/h3><div style=\"overflow-x:auto\" id=\"perOpBreakdown\"><\/div><div class=\"note\" style=\"margin-top:15px\">Redu\u00e7\u00e3o de 60% significa recolhimento de 40% da al\u00edquota cheia. A elegibilidade controla apenas os cr\u00e9ditos projetados sobre compras, n\u00e3o comprova o direito ao cr\u00e9dito.<\/div><\/div><\/section>\r\n<section id=\"sec-ajustes\" class=\"section\"><div class=\"panel\"><div class=\"panel-header\"><div><h2>Par\u00e2metros tribut\u00e1rios<\/h2><p>Revise antes de usar com qualquer cliente: valores iniciais s\u00e3o exemplos e n\u00e3o pressup\u00f5em benef\u00edcio fiscal.<\/p><\/div><button class=\"btn danger\" id=\"btnReset\">Restaurar exemplo<\/button><\/div><h3>Al\u00edquotas anteriores e cr\u00e9ditos<\/h3><div class=\"formgrid\" id=\"legacyForm\"><\/div><div class=\"divider\"><\/div><h3>Al\u00edquotas de refer\u00eancia hipot\u00e9ticas e cr\u00e9ditos na reforma<\/h3><div class=\"formgrid\" id=\"reformForm\"><\/div><div class=\"divider\"><\/div><h3>Simples Nacional: ajustes do DAS<\/h3><div class=\"formgrid\" id=\"simpleForm\"><\/div><div class=\"note warn\" style=\"margin-top:16px\">Importante: 8,80% de CBS e 17,70% de IBS s\u00e3o valores ILUSTRATIVOS usados no exemplo, e n\u00e3o al\u00edquotas legais definitivas. O DAS futuro exige os anexos, faixas, segrega\u00e7\u00f5es e reparti\u00e7\u00f5es aplic\u00e1veis. O simulador n\u00e3o substitui PGDAS-D, apura\u00e7\u00e3o fiscal nem consultoria jur\u00eddica.<\/div><\/div><\/section>\r\n<section id=\"sec-projecao\" class=\"section\"><div class=\"panel\"><div class=\"panel-header\"><div><h2>Transi\u00e7\u00e3o ano a ano<\/h2><p>Recalcula a mesma empresa com as regras configuradas para cada ano.<\/p><\/div><\/div><div class=\"timeline\" id=\"timeline\"><\/div><div class=\"divider\"><\/div><div style=\"overflow-x:auto\"><table class=\"table-basic\"><thead><tr><th>Ano<\/th><th>Anterior (R$)<\/th><th>Reforma (R$)<\/th><th>Diferen\u00e7a (R$)<\/th><th>ICMS\/ISS remanescente<\/th><th>IBS relativo \u00e0 al\u00edquota futura<\/th><\/tr><\/thead><tbody id=\"projectionRows\"><\/tbody><\/table><\/div><\/div><div class=\"note warn\" style=\"margin-top:15px\">A proje\u00e7\u00e3o mant\u00e9m faturamento e aquisi\u00e7\u00f5es constantes; n\u00e3o aplica infla\u00e7\u00e3o, altera\u00e7\u00f5es de mix, exce\u00e7\u00f5es por NCM\/servi\u00e7o, regimes espec\u00edficos ou futuros atos complementares.<\/div><\/section>\r\n<section id=\"sec-relatorio\" class=\"section\"><div class=\"panel\"><div class=\"panel-header\"><div><h2>Relat\u00f3rio executivo para cliente<\/h2><p>Voc\u00ea pode imprimir ou salvar esta tela em PDF no navegador.<\/p><\/div><button class=\"btn primary\" onclick=\"window.print()\">Imprimir relat\u00f3rio<\/button><\/div><div id=\"reportBody\"><\/div><\/div><\/section>\r\n<section id=\"sec-metodo\" class=\"section\"><div class=\"panel\"><h2>Crit\u00e9rios, limites e fontes normativas<\/h2><div class=\"help\"><strong>O que \u00e9 calculado?<\/strong><p>Comparativo de tributos indiretos estimados: PIS\/Cofins, ICMS\/ISS, IPI, CBS, IBS e IS, al\u00e9m de uma entrada livre para outros tributos em ambos os modelos. IRPJ, CSLL, folha, substitui\u00e7\u00e3o tribut\u00e1ria, antecipa\u00e7\u00f5es, reten\u00e7\u00f5es, DIFAL, regimes monof\u00e1sicos\/espec\u00edficos, Fator R, devolu\u00e7\u00f5es e regras espec\u00edficas n\u00e3o s\u00e3o apurados automaticamente.<\/p><\/div><div class=\"help\"><strong>Ano de 2026<\/strong><p>Mostra o sistema anterior como total devido; os 0,9% de CBS e 0,1% de IBS aparecem como ensaio informativo, n\u00e3o como carga automaticamente cumulativa. O recolhimento pode ser dispensado mediante condi\u00e7\u00f5es legais; n\u00e3o estende o ensaio indiscriminadamente ao Simples Nacional.<\/p><\/div><div class=\"help\"><strong>2027 e 2028<\/strong><p>CBS \u00e9 parametrizada como refer\u00eancia projetada de CBS menos 0,1 ponto percentual; IBS total \u00e9 0,1% (0,05% estadual + 0,05% municipal). Mant\u00eam-se ICMS e ISS. Al\u00edquotas diferenciadas podem mudar esses valores conforme o enquadramento.<\/p><\/div><div class=\"help\"><strong>2029\u20132033<\/strong><p>ICMS e ISS remanescentes: 90%, 80%, 70%, 60% e 0% da cobran\u00e7a-modelo anterior, respectivamente. IBS \u00e9 simulado com 10%, 20%, 30%, 40% e 100% da al\u00edquota de refer\u00eancia INFORMADA pelo usu\u00e1rio; CBS utiliza a refer\u00eancia tamb\u00e9m informada.<\/p><\/div><div class=\"help\"><strong>Simples Nacional<\/strong><p>DAS puro: o percentual efetivo informado j\u00e1 engloba os componentes do regime, sem duplica\u00e7\u00e3o de IBS\/CBS. H\u00edbrido: retira do DAS a parcela hipot\u00e9tica de IBS\/CBS indicada nos par\u00e2metros e aplica IBS\/CBS fora do DAS com cr\u00e9ditos modelados. Essa reparti\u00e7\u00e3o do DAS \u00e9 apenas aproxima\u00e7\u00e3o; valide anexos, faixas, partilhas e op\u00e7\u00e3o formal antes da aplica\u00e7\u00e3o real.<\/p><\/div><div class=\"help\"><strong>Cr\u00e9ditos e base de c\u00e1lculo<\/strong><p>Cr\u00e9ditos s\u00e3o estimados a partir do valor de aquisi\u00e7\u00f5es e da elegibilidade indicada; n\u00e3o h\u00e1 an\u00e1lise de documentos, prazos, destina\u00e7\u00e3o, cr\u00e9ditos presumidos, split payment real, cumulatividade especial ou cr\u00e9ditos n\u00e3o aproveit\u00e1veis. Os c\u00e1lculos usam bases simplificadas, sem gross-up (por dentro\/por fora) ou integra\u00e7\u00e3o a notas fiscais.<\/p><\/div><div class=\"help\"><strong>Refer\u00eancias oficiais<\/strong><p><a href=\"https:\/\/www.gov.br\/receitafederal\/pt-br\/acesso-a-informacao\/acoes-e-programas\/reforma-tributaria-do-consumo\/entenda\" target=\"_blank\" rel=\"noopener\">Receita Federal \u2014 Entenda a Reforma Tribut\u00e1ria<\/a><\/p><p><a href=\"https:\/\/www2.camara.leg.br\/legin\/fed\/leicom\/2025\/leicomplementar-214-16-janeiro-2025-796905-normaatualizada-pl.html\" target=\"_blank\" rel=\"noopener\">Lei Complementar n\u00ba 214\/2025 \u2014 vers\u00e3o atualizada<\/a><\/p><p><a href=\"https:\/\/www.gov.br\/receitafederal\/pt-br\/assuntos\/noticias\/2026\/setembro\/simples-nacional-2027-entenda-os-novos-prazos-e-faca-sua-escolha-com-consciencia-e-tranquilidade\/\" target=\"_blank\" rel=\"noopener\">Receita Federal \u2014 Op\u00e7\u00e3o Simples\/h\u00edbrido para 2027 (29\/09\/2026)<\/a><\/p><\/div><div class=\"note warn\">Vers\u00e3o 1.0 \u2022 02\/11\/2026. Ferramenta educacional e de planejamento preliminar. N\u00e3o \u00e9 sistema de escritura\u00e7\u00e3o, c\u00e1lculo oficial por documento fiscal ou parecer tribut\u00e1rio.<\/div><\/div><\/section>\r\n<div class=\"footer\">Reforma na Conta \u2022 Prot\u00f3tipo web offline, sem servidor e sem contas. Os dados inseridos ficam apenas neste navegador at\u00e9 serem exportados ou apagados. <span class=\"stamp\">Regras base verificadas em 02\/11\/2026.<\/span><\/div>\r\n<\/main><\/div><div class=\"toast\" id=\"toast\" role=\"status\"><\/div>\r\n<script>\r\n'use strict';\r\nconst KEY='reformanaconta_v11';\r\nconst THEME_KEY='reformanaconta_theme';\r\nconst FIELDS=[\r\n ['pis','PIS + Cofins no regime anterior (%)','legacy','Pis\/Cofins ajust\u00e1vel conforme regime'],\r\n ['icms','ICMS modelo anterior \u2014 mercadorias (%)','legacy','Taxa de refer\u00eancia para opera\u00e7\u00f5es com bens'],\r\n ['iss','ISS modelo anterior \u2014 servi\u00e7os (%)','legacy','Taxa de refer\u00eancia para servi\u00e7os'],\r\n ['ipi','IPI anterior \u2014 mercadorias (%)','legacy','N\u00e3o simula exce\u00e7\u00f5es Zona Franca'],\r\n ['oldPisCredit','Cr\u00e9dito sobre compras de PIS\/Cofins (%)','legacy','Percentual de aproveitamento (0 a 100)'],\r\n ['oldIcmsCredit','Cr\u00e9dito de ICMS sobre compras (%)','legacy','Percentual de aproveitamento (0 a 100)'],\r\n ['otherCurrent','Outros tributos anteriores \u2014 taxa sobre receita (%)','legacy','N\u00e3o substitu\u00eddos automaticamente'],\r\n ['cbs','CBS de refer\u00eancia PROJETADA (%)','reform','Estimativa edit\u00e1vel, n\u00e3o \u00e9 al\u00edquota definitiva'],\r\n ['ibs','IBS de refer\u00eancia PROJETADA (%)','reform','Estimativa edit\u00e1vel, n\u00e3o \u00e9 al\u00edquota definitiva'],\r\n ['newCreditFactor','Percentual eleg\u00edvel de cr\u00e9ditos IBS\/CBS (%)','reform','Multiplica a elegibilidade de cada opera\u00e7\u00e3o'],\r\n ['otherFuture','Outros tributos futuros \u2014 taxa sobre receita (%)','reform','Ex.: tributos externos ao comparativo'],\r\n ['simpleCurrent','DAS anterior \u2014 al\u00edquota efetiva (%)','simple','Considere RBT12, anexo e dedu\u00e7\u00e3o'],\r\n ['simpleFuture','DAS futuro \u2014 al\u00edquota efetiva estimada (%)','simple','Inclui IBS\/CBS no modo DAS puro'],\r\n ['simpleShare','Parcela estimada IBS\/CBS no DAS futuro (%)','simple','S\u00f3 \u00e9 destacada ao simular o modelo h\u00edbrido']\r\n];\r\nconst defaults=()=>({client:'Empresa Exemplo Ltda.',regime:'presumido',year:2027,simpleMode:'das',transfer:0,pis:3.65,icms:18,iss:5,ipi:0,oldPisCredit:0,oldIcmsCredit:0,otherCurrent:0,cbs:8.8,ibs:17.7,newCreditFactor:100,otherFuture:0,simpleCurrent:9.5,simpleFuture:9.5,simpleShare:15,operations:[{id:'a',name:'Venda de mercadorias',kind:'goods',revenue:100000,purchases:45000,reduction:0,eligible:100,selective:0},{id:'b',name:'Presta\u00e7\u00e3o de servi\u00e7os',kind:'services',revenue:30000,purchases:5000,reduction:0,eligible:100,selective:0}]});\r\nfunction normalize(x){const d=defaults(),o={...d,...(x||{})};for(const k of ['pis','icms','iss','ipi','oldPisCredit','oldIcmsCredit','otherCurrent','cbs','ibs','newCreditFactor','otherFuture','simpleCurrent','simpleFuture','simpleShare','transfer'])o[k]=Math.min(100,Math.max(0,Number(o[k])||0));o.year=Math.min(2033,Math.max(2026,Number(o.year)||2027));o.regime=['simples','presumido','real'].includes(o.regime)?o.regime:d.regime;o.simpleMode=['das','hibrido'].includes(o.simpleMode)?o.simpleMode:'das';o.client=String(o.client||'Cliente sem nome').slice(0,90);o.operations=Array.isArray(o.operations)?o.operations.slice(0,80).map((v,i)=>({id:String(v.id||('r'+i)),name:String(v.name||'Opera\u00e7\u00e3o').slice(0,90),kind:v.kind==='services'?'services':'goods',revenue:Math.max(0,Number(v.revenue)||0),purchases:Math.max(0,Number(v.purchases)||0),reduction:[0,40,60,100].includes(Number(v.reduction))?Number(v.reduction):0,eligible:Math.min(100,Math.max(0,Number(v.eligible)||0)),selective:Math.min(100,Math.max(0,Number(v.selective)||0))})):d.operations;return o}\r\nlet state;try{state=normalize(JSON.parse(localStorage.getItem(KEY)))}catch{state=defaults()}\r\nconst $=s=>document.querySelector(s),$$=s=>Array.from(document.querySelectorAll(s)),money=x=>(Number(x)||0).toLocaleString('pt-BR',{style:'currency',currency:'BRL',maximumFractionDigits:2}),pct=x=>(Number(x)||0).toLocaleString('pt-BR',{minimumFractionDigits:2,maximumFractionDigits:2})+'%',num=x=>Number.isFinite(+x)?(+x).toFixed(2):'0';\r\nfunction applyTheme(theme){document.body.dataset.theme=theme;const btn=$('#btnTheme');if(btn){const isLight=theme==='light';btn.textContent=isLight?'\u263e Ativar modo escuro':'\u2600 Ativar modo claro';btn.title=isLight?'Mudar para o modo escuro':'Mudar para o modo claro';btn.setAttribute('aria-label',btn.title);btn.setAttribute('aria-pressed',String(isLight));}}\r\nconst savedTheme=localStorage.getItem(THEME_KEY)||'dark';\r\napplyTheme(savedTheme);\r\nfunction factor(y){return y===2026?1:y<=2028?1:({2029:.9,2030:.8,2031:.7,2032:.6,2033:0}[y]??0)}\r\nfunction ibsFraction(y){return y<=2028?null:({2029:.1,2030:.2,2031:.3,2032:.4,2033:1}[y]??1)}\r\nfunction compute(s,year=s.year){const p=s,ops=s.operations;let B={revenue:0,purchases:0,oldPis:0,oldIcms:0,oldIss:0,oldIpi:0,oldOther:0,oldDas:0,cbs:0,ibs:0,is:0,futureIcms:0,futureIss:0,futureOther:0,futureDas:0,pilotCbs:0,pilotIbs:0};let cbsRate=(year===2026?.9:(year<=2028?Math.max(0,p.cbs-.1):p.cbs))\/100,ibsRate=(year<=2028?.1:p.ibs*ibsFraction(year))\/100;\r\n for(const op of ops){const r=op.revenue,c=op.purchases,red=1-op.reduction\/100,eligible=op.eligible\/100;B.revenue+=r;B.purchases+=c;B.oldPis+=Math.max(0,r*p.pis\/100-c*p.pis\/100*p.oldPisCredit\/100);if(op.kind==='goods'){B.oldIcms+=Math.max(0,r*p.icms\/100-c*p.icms\/100*p.oldIcmsCredit\/100);B.oldIpi+=r*p.ipi\/100}else{B.oldIss+=r*p.iss\/100}B.oldOther+=r*p.otherCurrent\/100;B.oldDas+=r*p.simpleCurrent\/100;\r\n if(year===2026){B.pilotCbs+=r*red*.009;B.pilotIbs+=r*red*.001;continue}\r\n const creditBase=c*red*eligible*p.newCreditFactor\/100;B.cbs+=Math.max(0,r*red*cbsRate-creditBase*cbsRate);B.ibs+=Math.max(0,r*red*ibsRate-creditBase*ibsRate);B.is+=r*op.selective\/100;B.futureIcms+=op.kind==='goods'?Math.max(0,r*p.icms\/100-c*p.icms\/100*p.oldIcmsCredit\/100)*factor(year):0;B.futureIss+=op.kind==='services'?r*p.iss\/100*factor(year):0;B.futureOther+=r*p.otherFuture\/100;B.futureDas+=r*p.simpleFuture\/100;\r\n }\r\n let oldTotal,newTotal;\r\n if(p.regime==='simples') {oldTotal=B.oldDas+B.oldOther;if(year===2026){newTotal=oldTotal;B.cbs=0;B.ibs=0;B.is=0;B.futureDas=B.oldDas;B.futureOther=B.oldOther}else{const hybrid=p.simpleMode==='hibrido';B.futureDas*=hybrid?(1-p.simpleShare\/100):1;newTotal=B.futureDas+(hybrid?B.cbs+B.ibs:0)+B.is+B.futureOther;if(!hybrid){B.cbs=0;B.ibs=0}}}\r\n else{oldTotal=B.oldPis+B.oldIcms+B.oldIss+B.oldIpi+B.oldOther;if(year===2026){newTotal=oldTotal;B.futureIcms=B.oldIcms;B.futureIss=B.oldIss;B.futureOther=B.oldOther;B.cbs=0;B.ibs=0;B.is=0}else newTotal=B.futureIcms+B.futureIss+B.cbs+B.ibs+B.is+B.futureOther}\r\n return {...B,oldTotal,newTotal,delta:newTotal-oldTotal,oldEff:B.revenue?oldTotal\/B.revenue*100:0,newEff:B.revenue?newTotal\/B.revenue*100:0,year}}\r\nfunction persist(){try{localStorage.setItem(KEY,JSON.stringify(state))}catch{}}\r\nfunction escapeHtml(s){return String(s).replace(\/[&<>\"']\/g,c=>({'&':'&','<':'<','>':'>','\"':'"',\"'\":'''}[c]))}\r\nfunction toast(msg){const t=$('#toast');t.textContent=msg;t.style.display='block';setTimeout(()=>t.style.display='none',2600)}\r\nfunction showTab(key){$$('.section').forEach(s=>s.classList.toggle('visible',s.id==='sec-'+key));$$('.nav').forEach(b=>b.classList.toggle('active',b.dataset.tab===key));if(key==='relatorio')renderReport();if(key==='projecao')renderTimeline();window.scrollTo({top:0,behavior:'instant'})}\r\nfunction renderInputs(){$$('[data-global]').forEach(e=>{const v=state[e.dataset.global];e.value=v});for(const [k,label,group,hint] of FIELDS){const id='f_'+k;const field=document.createElement('div');field.className='field';field.innerHTML=`<label for=\"${id}\">${label}<\/label><input type=\"number\" id=\"${id}\" data-setting=\"${k}\" min=\"0\" max=\"100\" step=\"0.01\" value=\"${num(state[k])}\"><small class=\"hint\">${hint}<\/small>`;$('#'+group+'Form').appendChild(field)}bindSettings()}\r\nfunction bindSettings(){$$('[data-setting]').forEach(el=>el.addEventListener('input',()=>{state[el.dataset.setting]=Math.min(100,Math.max(0,Number(el.value)||0));update()}));$$('[data-global]').forEach(el=>el.addEventListener(el.type==='text'?'input':'change',()=>{const k=el.dataset.global;state[k]=['year','transfer'].includes(k)?Number(el.value):el.value;update()}))}\r\nfunction renderOperations(){const root=$('#operationsRows');root.innerHTML=state.operations.map((o,i)=>`<tr data-id=\"${escapeHtml(o.id)}\"><td><input class=\"mini-input\" name=\"name\" maxlength=\"90\" value=\"${escapeHtml(o.name)}\" aria-label=\"Nome da opera\u00e7\u00e3o ${i+1}\"><\/td><td><select class=\"mini-input\" name=\"kind\"><option value=\"goods\" ${o.kind==='goods'?'selected':''}>Produto<\/option><option value=\"services\" ${o.kind==='services'?'selected':''}>Servi\u00e7o<\/option><\/select><\/td><td><input class=\"mini-input\" name=\"revenue\" type=\"number\" min=\"0\" step=\"100\" value=\"${o.revenue}\"><\/td><td><input class=\"mini-input\" name=\"purchases\" type=\"number\" min=\"0\" step=\"100\" value=\"${o.purchases}\"><\/td><td><select name=\"reduction\" class=\"mini-input\">${[0,40,60,100].map(v=>`<option value=\"${v}\" ${o.reduction===v?'selected':''}>${v===0?'Padr\u00e3o':v===100?'Zero':`Redu\u00e7\u00e3o ${v}%`}<\/option>`).join('')}<\/select><\/td><td><input class=\"mini-input\" name=\"eligible\" type=\"number\" min=\"0\" max=\"100\" step=\"1\" value=\"${o.eligible}\"><\/td><td><input class=\"mini-input\" name=\"selective\" type=\"number\" min=\"0\" max=\"100\" step=\"0.1\" value=\"${o.selective}\"><\/td><td><button type=\"button\" name=\"remove\" title=\"Remover opera\u00e7\u00e3o\">\u2715<\/button><\/td><\/tr>`).join('');root.querySelectorAll('tr').forEach(tr=>{const id=tr.dataset.id;tr.querySelectorAll('input,select').forEach(el=>{el.addEventListener(el.tagName==='SELECT'?'change':'input',()=>{const op=state.operations.find(x=>x.id===id);if(!op)return;op[el.name]=['name','kind'].includes(el.name)?el.value:Number(el.value)||0;op.revenue=Math.max(0,op.revenue);op.purchases=Math.max(0,op.purchases);op.eligible=Math.min(100,Math.max(0,op.eligible));op.selective=Math.min(100,Math.max(0,op.selective));update()})});tr.querySelector('[name=remove]').addEventListener('click',()=>{state.operations=state.operations.filter(x=>x.id!==id);renderOperations();update()})})}\r\nfunction warn(){const y=state.year;return y===2026?'2026 \u00e9 ano de teste. Os 0,9% de CBS e 0,1% de IBS n\u00e3o s\u00e3o somados automaticamente ao imposto anterior; tratamento e dispensa dependem das obriga\u00e7\u00f5es legais.':state.regime==='simples'?'Simples Nacional: o DAS \u00e9 estimado com al\u00edquota efetiva informada; no modo h\u00edbrido a partilha simulada do DAS \u00e9 uma hip\u00f3tese ajust\u00e1vel. Verifique op\u00e7\u00e3o, anexos e partilhas legais.':y<=2028?'2027\u20132028: IBS de 0,1% no total e CBS simulada com al\u00edquota de refer\u00eancia edit\u00e1vel menos 0,1 ponto percentual. CBS de refer\u00eancia permanece hipot\u00e9tica.':'2029\u20132033: percentuais de transi\u00e7\u00e3o de ICMS\/ISS aplicados sobre a base estimada; IBS integral e CBS dependem das al\u00edquotas futuras informadas nos par\u00e2metros.'}\r\nfunction renderDashboard(){const a=compute(state);$('#simpleModeField').style.display=state.regime==='simples'?'flex':'none';$('#kpiRevenue').textContent=money(a.revenue);$('#kpiOld').textContent=money(a.oldTotal);$('#kpiNew').textContent=money(a.newTotal);$('#kpiDelta').textContent=(a.delta>0?'+':'')+money(a.delta);$('#kpiDelta').className=a.delta>0?'negative':a.delta<0?'positive':'neutral';$('#kpiDeltaInfo').textContent=a.delta>0?'Aumento estimado de carga':a.delta<0?'Redu\u00e7\u00e3o estimada de carga':'Sem diferen\u00e7a no cen\u00e1rio';$('#yearWarning').textContent=warn();const pn=$('#pilotNote');pn.style.display=state.year===2026&&state.regime!=='simples'?'block':'none';pn.textContent='Ensaio informativo 2026 (sem adicionar ao total): CBS '+money(a.pilotCbs)+' e IBS '+money(a.pilotIbs)+'. As condi\u00e7\u00f5es de recolhimento\/dispensa exigem an\u00e1lise espec\u00edfica.';$('#oldBarText').textContent=money(a.oldTotal);$('#newBarText').textContent=money(a.newTotal);const max=Math.max(1,a.oldTotal,a.newTotal);$('#oldBar').style.width=(a.oldTotal\/max*100)+'%';$('#newBar').style.width=(a.newTotal\/max*100)+'%';$('#oldEff').textContent=pct(a.oldEff);$('#newEff').textContent=pct(a.newEff);$('#yearDelta').textContent=money(a.delta*12);$('#yearDelta').className=a.delta>0?'negative':a.delta<0?'positive':'';\r\n let rows;if(state.regime==='simples'){rows=[['DAS (modelo informado)',a.futureDas],['CBS calculada fora do DAS',a.cbs],['IBS calculado fora do DAS',a.ibs],['Imposto Seletivo',a.is],['Outros tributos (manual)',a.futureOther]]}else rows=[['CBS l\u00edquida',a.cbs],['IBS l\u00edquido',a.ibs],['ICMS residual',a.futureIcms],['ISS residual',a.futureIss],['Imposto Seletivo',a.is],['Outros tributos (manual)',a.futureOther],...(a.year===2026?[['PIS\/Cofins + IPI anteriores',a.oldPis+a.oldIpi]]:[])];$('#breakdown').innerHTML=rows.map(([k,v])=>`<div><span>${k}<\/span><b>${money(v)}<\/b><\/div>`).join('')+`<div><strong>TOTAL<\/strong><strong>${money(a.newTotal)}<\/strong><\/div>`;$('#opTotals').textContent=`${state.operations.length} opera\u00e7\u00f5es \u00b7 Receita ${money(a.revenue)} \u00b7 Aquisi\u00e7\u00f5es ${money(a.purchases)}`;persist();return a}\r\nfunction renderPerOp(){const rows=state.operations.map(o=>{const r=compute({...state,operations:[o]});return `<tr><td>${escapeHtml(o.name)}<\/td><td>${money(r.revenue)}<\/td><td>${money(r.cbs)}<\/td><td>${money(r.ibs)}<\/td><td>${money(r.is)}<\/td><td>${money(r.oldTotal)}<\/td><td>${money(r.newTotal)}<\/td><td class=\"${r.delta>0?'negative':'positive'}\">${money(r.delta)}<\/td><\/tr>`}).join('');$('#perOpBreakdown').innerHTML=`<table class=\"table-basic\" style=\"min-width:770px\"><thead><tr><th>Opera\u00e7\u00e3o<\/th><th>Receita<\/th><th>CBS<\/th><th>IBS<\/th><th>IS<\/th><th>Anterior<\/th><th>Reforma<\/th><th>Diferen\u00e7a<\/th><\/tr><\/thead><tbody>${rows||'<tr><td colspan=\"8\">Nenhuma opera\u00e7\u00e3o cadastrada<\/td><\/tr>'}<\/tbody><\/table>`}\r\nfunction renderTimeline(){const years=[2026,2027,2028,2029,2030,2031,2032,2033],res=years.map(y=>compute(state,y)),max=Math.max(...res.map(x=>x.newTotal),1);$('#timeline').innerHTML=res.map(x=>`<div class=\"year ${x.year===state.year?'selected':''}\"><strong>${x.year}<\/strong><b>${money(x.newTotal)}<\/b><span class=\"micro\">${x.delta>=0?'+':''}${money(x.delta)} vs anterior<\/span><div class=\"stick\"><span style=\"width:${Math.max(0,x.newTotal\/max*100)}%\"><\/span><\/div><\/div>`).join('');$('#projectionRows').innerHTML=res.map(x=>`<tr><td><b>${x.year}<\/b><\/td><td>${money(x.oldTotal)}<\/td><td>${money(x.newTotal)}<\/td><td class=\"${x.delta>0?'negative':'positive'}\">${money(x.delta)}<\/td><td>${pct(factor(x.year)*100)}<\/td><td>${x.year<2029?'al\u00edquota transit\u00f3ria 0,1%':pct(ibsFraction(x.year)*100)}<\/td><\/tr>`).join('')}\r\nfunction renderReport(){const a=compute(state),reg={simples:'Simples Nacional',presumido:'Lucro Presumido',real:'Lucro Real'}[state.regime],name=escapeHtml(state.client),n=state.operations.length;$('#reportBody').innerHTML=`<p class=\"eyebrow\">ESTUDO PRELIMINAR \u00b7 ${a.year}<\/p><h2 style=\"font-size:23px\">${name}<\/h2><p class=\"muted\">Regime: ${reg}${state.regime==='simples'?' \u00b7 '+(state.simpleMode==='hibrido'?'H\u00edbrido':'DAS puro'):''} \u00b7 ${n} opera\u00e7\u00f5es \u00b7 Emiss\u00e3o: ${new Date().toLocaleDateString('pt-BR')}<\/p><div class=\"grid three\"><div class=\"metric\"><span>Tributos anteriores \/ m\u00eas<\/span><strong>${money(a.oldTotal)}<\/strong><\/div><div class=\"metric\"><span>Tributos no cen\u00e1rio \/ m\u00eas<\/span><strong>${money(a.newTotal)}<\/strong><\/div><div class=\"metric\"><span>Varia\u00e7\u00e3o \/ ano<\/span><strong>${money(a.delta*12)}<\/strong><\/div><\/div><div class=\"divider\"><\/div><h3>Quadro executivo<\/h3><table class=\"table-basic\"><tbody><tr><td>Receita mensal<\/td><td>${money(a.revenue)}<\/td><\/tr><tr><td>Aquisi\u00e7\u00f5es declaradas<\/td><td>${money(a.purchases)}<\/td><\/tr><tr><td>Al\u00edquota efetiva anterior<\/td><td>${pct(a.oldEff)}<\/td><\/tr><tr><td>Al\u00edquota efetiva do cen\u00e1rio<\/td><td>${pct(a.newEff)}<\/td><\/tr><tr><td>Diferen\u00e7a percentual sobre receita<\/td><td>${pct(a.newEff-a.oldEff)}<\/td><\/tr><tr><td>Impacto mensal ap\u00f3s repasse hipot\u00e9tico de ${pct(state.transfer)}<\/td><td>${money(a.delta*(1-state.transfer\/100))}<\/td><\/tr><tr><td>CBS estimada fora do DAS<\/td><td>${money(a.cbs)}<\/td><\/tr><tr><td>IBS estimado fora do DAS<\/td><td>${money(a.ibs)}<\/td><\/tr><tr><td>Imposto Seletivo hipot\u00e9tico<\/td><td>${money(a.is)}<\/td><\/tr><\/tbody><\/table><div class=\"divider\"><\/div><h3>Opera\u00e7\u00f5es consideradas<\/h3><table class=\"table-basic\"><thead><tr><th>Opera\u00e7\u00e3o<\/th><th>Tipo<\/th><th>Receita<\/th><th>Aquisi\u00e7\u00f5es<\/th><th>Redu\u00e7\u00e3o<\/th><\/tr><\/thead><tbody>${state.operations.map(o=>`<tr><td>${escapeHtml(o.name)}<\/td><td>${o.kind==='goods'?'Produto':'Servi\u00e7o'}<\/td><td>${money(o.revenue)}<\/td><td>${money(o.purchases)}<\/td><td>${o.reduction}%<\/td><\/tr>`).join('')}<\/tbody><\/table><div class=\"divider\"><\/div><div class=\"note warn\">${warn()} Os c\u00e1lculos s\u00e3o simplificados, usam bases e cr\u00e9ditos estimados e n\u00e3o substituem a apura\u00e7\u00e3o fiscal. Al\u00edquotas futuras edit\u00e1veis, exceto marcos de transi\u00e7\u00e3o legal. Fontes: LC 214\/2025 (atualizada), Receita Federal (16\/10\/2026) e orienta\u00e7\u00f5es do Simples Nacional (29\/09\/2026). Data-base: 02\/11\/2026.<\/div>`}\r\nfunction update(){renderDashboard();renderPerOp();renderTimeline();renderReport()}\r\n$$('.nav').forEach(b=>b.addEventListener('click',()=>showTab(b.dataset.tab)));\r\n$('#btnAdd').addEventListener('click',()=>{if(state.operations.length>=80){toast('Limite de 80 opera\u00e7\u00f5es por simula\u00e7\u00e3o.');return}state.operations.push({id:'op_'+Date.now()+'_'+Math.random().toString(36).slice(2,6),name:'Nova opera\u00e7\u00e3o',kind:'goods',revenue:0,purchases:0,reduction:0,eligible:100,selective:0});renderOperations();update()});\r\n$('#btnReset').addEventListener('click',()=>{if(!confirm('Restaurar exemplo? Os dados atuais neste navegador ser\u00e3o substitu\u00eddos.'))return;state=defaults();$$('[data-global]').forEach(e=>e.value=state[e.dataset.global]);$$('[data-setting]').forEach(e=>e.value=num(state[e.dataset.setting]));renderOperations();update();showTab('painel');toast('Exemplo restaurado.')});\r\n$('#btnPrint').addEventListener('click',()=>{renderReport();window.print()});\r\n$('#btnTheme').addEventListener('click',()=>{const next=document.body.dataset.theme==='light'?'dark':'light';localStorage.setItem(THEME_KEY,next);applyTheme(next);toast(next==='light'?'Modo claro ativado.':'Modo escuro ativado.');});\r\nfunction download(text,filename,type){const blob=new Blob([text],{type}),a=document.createElement('a');a.href=URL.createObjectURL(blob);a.download=filename;document.body.appendChild(a);a.click();a.remove();setTimeout(()=>URL.revokeObjectURL(a.href),2000)}\r\n$('#btnSave').addEventListener('click',()=>{download(JSON.stringify({...state,exportedAt:new Date().toISOString(),schemaVersion:1},null,2),'simulacao-reforma-tributaria.json','application\/json');toast('Cen\u00e1rio exportado para JSON.')});\r\n$('#btnCsv').addEventListener('click',()=>{const cols=['Opera\u00e7\u00e3o','Tipo','Receita','Aquisi\u00e7\u00f5es','Redu\u00e7\u00e3o %','Cr\u00e9ditos eleg\u00edveis %','Seletivo %','Imposto anterior','Imposto no cen\u00e1rio','Diferen\u00e7a','CBS','IBS','IS'];const rows=state.operations.map(o=>{const a=compute({...state,operations:[o]});return [o.name,o.kind==='goods'?'Produto':'Servi\u00e7o',o.revenue,o.purchases,o.reduction,o.eligible,o.selective,a.oldTotal,a.newTotal,a.delta,a.cbs,a.ibs,a.is]});const esc=v=>'\"'+String(v).replace(\/\"\/g,'\"\"')+'\"';download('\\ufeff'+[cols,...rows].map(row=>row.map(esc).join(';')).join('\\r\\n'),'simulacao-operacoes.csv','text\/csv;charset=utf-8');toast('Comparativo exportado em CSV.')});\r\n$('#btnImport').addEventListener('click',()=>$('#fileImport').click());$('#fileImport').addEventListener('change',async e=>{const f=e.target.files[0];if(!f)return;if(f.size>1e6){toast('Arquivo muito grande.');return}try{const parsed=JSON.parse(await f.text());if(!Array.isArray(parsed.operations))throw Error('Estrutura inv\u00e1lida');state=normalize(parsed);$$('[data-global]').forEach(el=>el.value=state[el.dataset.global]);$$('[data-setting]').forEach(el=>el.value=num(state[el.dataset.setting]));renderOperations();update();showTab('painel');toast('Cen\u00e1rio importado.')}catch(err){toast('N\u00e3o foi poss\u00edvel abrir esse JSON.')}e.target.value='' });\r\nrenderInputs();renderOperations();update();\r\n<\/script>\r\n<\/body>\r\n<\/html>\r\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Reforma na Conta | Simulador da Reforma Tribut\u00e1ria \u2600 Ativar modo claro \ud83e\uddeeReforma na Contareformanaconta.com.br ESPA\u00c7O DE TRABALHO \u25eb Vis\u00e3o geral \u25a4 Opera\u00e7\u00f5es e receitas \u2699 Par\u00e2metros tribut\u00e1rios \u25f4 Proje\u00e7\u00e3o 2026\u20132033 \u25a3 Relat\u00f3rio do cliente \u24d8 Metodologia e fontes v1.2 \u2022 Reforma na ContaDados salvos neste navegador. REFORMA NA CONTA Simule IBS, CBS e os […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_canvas","meta":{"footnotes":""},"class_list":["post-7","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/membros.reformanaconta.com.br\/index.php?rest_route=\/wp\/v2\/pages\/7","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/membros.reformanaconta.com.br\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/membros.reformanaconta.com.br\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/membros.reformanaconta.com.br\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/membros.reformanaconta.com.br\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=7"}],"version-history":[{"count":4,"href":"https:\/\/membros.reformanaconta.com.br\/index.php?rest_route=\/wp\/v2\/pages\/7\/revisions"}],"predecessor-version":[{"id":13,"href":"https:\/\/membros.reformanaconta.com.br\/index.php?rest_route=\/wp\/v2\/pages\/7\/revisions\/13"}],"wp:attachment":[{"href":"https:\/\/membros.reformanaconta.com.br\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}

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\n\t\t\t\t\t\r\n\r\n\r\n\r\n\r\nReforma na Conta | Simulador da Reforma Tribut\u00e1ria<\/title>\r\n<style>\r\n:root{--bg:#0b1217;--panel:#121c22;--panel2:#17242b;--line:#26343d;--white:#f5faf9;--muted:#90a4ab;--green:#28d7a6;--blue:#3777f6;--amber:#ffc56a;--red:#ff7373;--radius:14px;color-scheme:dark}\r\nbody[data-theme=\"light\"]{--bg:#f5f8fb;--panel:#ffffff;--panel2:#eef4f7;--line:#d7e2ea;--white:#13212a;--muted:#5f7480;--green:#0e9291;--blue:#2558d8;--amber:#b77511;--red:#cf3f52;color-scheme:light}\r\nbody[data-theme=\"light\"] .sidebar{background:#ffffff;border-right-color:#d7e2ea}\r\nbody[data-theme=\"light\"] .nav{color:#4e6874}\r\nbody[data-theme=\"light\"] .nav:hover,body[data-theme=\"light\"] .nav.active{color:#0d1b22;background:#edf4f7}\r\nbody[data-theme=\"light\"] .btn{background:#eef4f7;color:#13212a;border-color:#ccd9e1}\r\nbody[data-theme=\"light\"] .btn:hover{background:#dde9ef}\r\nbody[data-theme=\"light\"] 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p{color:#536568}.track{background:#ddd}.section#sec-ajustes{display:none!important}.toast{display:none!important}a{color:#2471b0}}\r\n\r\n\/* Reforma na Conta: alternador de tema sempre vis\u00edvel *\/\r\n.theme-switch{position:fixed;z-index:2000;top:16px;right:18px;display:inline-flex;align-items:center;justify-content:center;gap:8px;padding:11px 16px;border-radius:999px;border:1px solid #367878;background:#0e9291;color:#fff;box-shadow:0 8px 28px #0005;font-size:13px;line-height:1.2;font-weight:800;cursor:pointer;min-height:43px;transition:transform .15s ease,background .15s ease}\r\n.theme-switch:hover{transform:translateY(-1px);background:#0b7778}\r\n.theme-switch:focus-visible{outline:3px solid #f2b949;outline-offset:3px}\r\nbody[data-theme=\"light\"] .theme-switch{background:#0e9291;color:#fff;border-color:#0c7778;box-shadow:0 7px 25px #12314a30}\r\nbody[data-theme=\"light\"] .theme-switch:hover{background:#086d70}\r\n.main{padding-top:78px}\r\nbody[data-theme=\"light\"] .metric span,body[data-theme=\"light\"] .metric small{color:#536b77}\r\nbody[data-theme=\"light\"] .year .micro,body[data-theme=\"light\"] .operations th,body[data-theme=\"light\"] .field label{color:#526b77}\r\nbody[data-theme=\"light\"] .sidebar-bottom{color:#627d8a}\r\nbody[data-theme=\"light\"] .sidebar .brand strong{color:#13212a}\r\nbody[data-theme=\"light\"] .breakdown div{border-bottom-color:#d7e2ea}\r\nbody[data-theme=\"light\"] .toast{background:#e3f7f1;color:#143b31;border-color:#7bc4b6;box-shadow:0 8px 30px #182d321f}\r\n@media(max-width:720px){.theme-switch{top:10px;right:10px;padding:9px 12px;min-height:38px;font-size:12px}.sidebar{padding-right:160px}.main{padding-top:25px}}\r\n@media print{.theme-switch{display:none!important}}\r\n<\/style>\r\n<\/head>\r\n<body>\r\n<button type=\"button\" id=\"btnTheme\" class=\"theme-switch\" aria-label=\"Ativar modo claro\" title=\"Alternar apar\u00eancia da p\u00e1gina\">\u2600 Ativar modo claro<\/button>\r\n<div class=\"app\">\r\n<aside class=\"sidebar\"><div class=\"brand\"><div class=\"logo\">\ud83e\uddee<\/div><div><strong>Reforma na Conta<\/strong><span>reformanaconta.com.br<\/span><\/div><\/div>\r\n<div class=\"nav-title\">ESPA\u00c7O DE TRABALHO<\/div>\r\n<button class=\"nav active\" data-tab=\"painel\">\u25eb <span class=\"navlabel\">Vis\u00e3o geral<\/span><\/button>\r\n<button class=\"nav\" data-tab=\"operacoes\">\u25a4 <span class=\"navlabel\">Opera\u00e7\u00f5es e receitas<\/span><\/button>\r\n<button class=\"nav\" data-tab=\"ajustes\">\u2699 <span class=\"navlabel\">Par\u00e2metros tribut\u00e1rios<\/span><\/button>\r\n<button class=\"nav\" data-tab=\"projecao\">\u25f4 <span class=\"navlabel\">Proje\u00e7\u00e3o 2026\u20132033<\/span><\/button>\r\n<button class=\"nav\" data-tab=\"relatorio\">\u25a3 <span class=\"navlabel\">Relat\u00f3rio do cliente<\/span><\/button>\r\n<button class=\"nav\" data-tab=\"metodo\">\u24d8 <span class=\"navlabel\">Metodologia e fontes<\/span><\/button>\r\n<div class=\"sidebar-bottom\">v1.2 \u2022 Reforma na Conta<br>Dados salvos neste navegador.<\/div><\/aside>\r\n<main class=\"main\">\r\n<header class=\"top\"><div><div class=\"eyebrow\">REFORMA NA CONTA<\/div><h1>Simule IBS, CBS e os impactos da reforma tribut\u00e1ria.<\/h1><p>Plataforma orientativa para contadores simularem cen\u00e1rios de clientes do Simples Nacional, Lucro Presumido e Lucro Real.<\/p><\/div><div class=\"actions\"><button id=\"btnSave\" class=\"btn\">\u2193 Salvar JSON<\/button><button id=\"btnCsv\" class=\"btn\">\u2193 Exportar CSV<\/button><button id=\"btnImport\" class=\"btn\">\u2191 Abrir JSON<\/button><button id=\"btnPrint\" class=\"btn primary\">\u25a3 Imprimir \/ PDF<\/button><input type=\"file\" id=\"fileImport\" accept=\"application\/json,.json\" hidden><\/div><\/header>\r\n<section id=\"sec-painel\" class=\"section visible\">\r\n<div class=\"panel\" style=\"margin-bottom:15px\"><div class=\"panel-header\"><div><h2>Dados da simula\u00e7\u00e3o<\/h2><p>Selecione o regime e o per\u00edodo de compara\u00e7\u00e3o.<\/p><\/div><span class=\"tag\">Cen\u00e1rio personaliz\u00e1vel<\/span><\/div><div class=\"formgrid\"><div class=\"field\"><label for=\"client\">Cliente \/ empresa<\/label><input id=\"client\" data-global=\"client\" type=\"text\" maxlength=\"90\" placeholder=\"Empresa exemplo\"><\/div><div class=\"field\"><label for=\"regime\">Regime tribut\u00e1rio<\/label><select id=\"regime\" data-global=\"regime\"><option value=\"presumido\">Lucro Presumido<\/option><option value=\"real\">Lucro Real<\/option><option value=\"simples\">Simples Nacional<\/option><\/select><\/div><div class=\"field\"><label for=\"year\">Ano de simula\u00e7\u00e3o<\/label><select id=\"year\" data-global=\"year\"><option>2026<\/option><option>2027<\/option><option>2028<\/option><option>2029<\/option><option>2030<\/option><option>2031<\/option><option>2032<\/option><option>2033<\/option><\/select><\/div><div class=\"field\" id=\"simpleModeField\"><label for=\"simpleMode\">Simples Nacional \u2014 modalidade<\/label><select id=\"simpleMode\" data-global=\"simpleMode\"><option value=\"das\">DAS (IBS\/CBS dentro do Simples)<\/option><option value=\"hibrido\">H\u00edbrido (IBS\/CBS fora do DAS)<\/option><\/select><\/div><div class=\"field\"><label>Repasse estimado da diferen\u00e7a ao pre\u00e7o (%)<\/label><input type=\"number\" min=\"0\" max=\"100\" step=\"1\" data-global=\"transfer\" id=\"transfer\"><\/div><div class=\"field\"><label>Base de pre\u00e7os<\/label><input readonly value=\"Valores informados sem gross-up de tributos\"><small class=\"hint\">N\u00e3o calcula ICMS\/IBS \u201cpor dentro\u201d nem NCM.<\/small><\/div><\/div><\/div>\r\n<div class=\"grid four\" style=\"margin-bottom:15px\"><div class=\"metric\"><span>Receita simulada \/ m\u00eas<\/span><strong id=\"kpiRevenue\">\u2014<\/strong><small>Soma das opera\u00e7\u00f5es cadastradas<\/small><\/div><div class=\"metric\"><span>Modelo anterior \/ m\u00eas<\/span><strong id=\"kpiOld\">\u2014<\/strong><small>Com as al\u00edquotas informadas<\/small><\/div><div class=\"metric emphasis\"><span>Reforma no ano escolhido \/ m\u00eas<\/span><strong id=\"kpiNew\">\u2014<\/strong><small>Tributos de consumo + par\u00e2metros externos<\/small><\/div><div class=\"metric\"><span>Diferen\u00e7a mensal<\/span><strong id=\"kpiDelta\">\u2014<\/strong><small id=\"kpiDeltaInfo\">Em rela\u00e7\u00e3o ao modelo anterior<\/small><\/div><\/div>\r\n<div id=\"yearWarning\" class=\"note warn\" style=\"margin-bottom:15px\"><\/div><div id=\"pilotNote\" class=\"note\" style=\"display:none;margin-bottom:15px\"><\/div>\r\n<div class=\"grid twocol\"><article class=\"panel\"><div class=\"panel-header\"><div><h2>Antes \u00d7 depois<\/h2><p>Estimativa comparativa mensal, n\u00e3o guia de recolhimento.<\/p><\/div><\/div><div class=\"chart-area\"><div><div class=\"bar-label\"><span>Tributa\u00e7\u00e3o anterior<\/span><b id=\"oldBarText\">\u2014<\/b><\/div><div class=\"track\"><div class=\"fill\" id=\"oldBar\"><\/div><\/div><\/div><div><div class=\"bar-label\"><span>Tributa\u00e7\u00e3o no ano simulado<\/span><b id=\"newBarText\">\u2014<\/b><\/div><div class=\"track\"><div class=\"fill target\" id=\"newBar\"><\/div><\/div><\/div><\/div><div class=\"legend\"><span><i class=\"dot\"><\/i>Modelo anterior<\/span><span><i class=\"dot target\"><\/i>Reforma<\/span><\/div><div class=\"divider\"><\/div><div class=\"grid three\"><div><small>Al\u00edquota efetiva anterior<\/small><h3 id=\"oldEff\">\u2014<\/h3><\/div><div><small>Al\u00edquota efetiva futura<\/small><h3 id=\"newEff\">\u2014<\/h3><\/div><div><small>Impacto anual (\u00d712)<\/small><h3 id=\"yearDelta\">\u2014<\/h3><\/div><\/div><\/article>\r\n<article class=\"panel\"><div class=\"panel-header\"><div><h2>Composi\u00e7\u00e3o da tributa\u00e7\u00e3o<\/h2><p>Valores l\u00edquidos de cr\u00e9ditos estimados.<\/p><\/div><\/div><div id=\"breakdown\" class=\"breakdown\"><\/div><\/article><\/div>\r\n<div class=\"panel\" style=\"margin-top:15px\"><div class=\"panel-header\"><div><h2>O que voc\u00ea pode simular<\/h2><p>Par\u00e2metros alter\u00e1veis, cen\u00e1rios e resultados para discutir com clientes.<\/p><\/div><\/div><div class=\"grid three\"><div><span class=\"tag\">01 \u00b7 REGIMES<\/span><h3 style=\"margin-top:12px\">Simples, Presumido e Real<\/h3><p class=\"muted\">DAS e op\u00e7\u00e3o h\u00edbrida, PIS\/Cofins, ICMS, ISS, IPI e cr\u00e9ditos como entradas configur\u00e1veis.<\/p><\/div><div><span class=\"tag\">02 \u00b7 OPERA\u00c7\u00d5ES<\/span><h3 style=\"margin-top:12px\">Produtos e servi\u00e7os<\/h3><p class=\"muted\">Receita, aquisi\u00e7\u00f5es, percentuais de redu\u00e7\u00e3o, cr\u00e9ditos eleg\u00edveis e Imposto Seletivo.<\/p><\/div><div><span class=\"tag\">03 \u00b7 TRANSI\u00c7\u00c3O<\/span><h3 style=\"margin-top:12px\">Proje\u00e7\u00f5es por ano<\/h3><p class=\"muted\">2026 a 2033, com percentuais oficiais de transi\u00e7\u00e3o e al\u00edquotas projetadas edit\u00e1veis.<\/p><\/div><\/div><\/div>\r\n<\/section>\r\n<section id=\"sec-operacoes\" class=\"section\"><div class=\"panel\"><div class=\"panel-header\"><div><h2>Opera\u00e7\u00f5es e faturamento<\/h2><p>Cadastre produtos e servi\u00e7os com tratamentos diferentes. Valores mensais em R$.<\/p><\/div><button class=\"btn green\" id=\"btnAdd\">+ Adicionar opera\u00e7\u00e3o<\/button><\/div><div class=\"operation-wrap\"><table class=\"operations\"><thead><tr><th>Opera\u00e7\u00e3o<\/th><th>Tipo<\/th><th>Receita (R$)<\/th><th>Aquisi\u00e7\u00f5es (R$)<\/th><th>Redu\u00e7\u00e3o IBS\/CBS<\/th><th>Elegibilidade de cr\u00e9ditos (%)<\/th><th>Seletivo (%)<\/th><th><\/th><\/tr><\/thead><tbody id=\"operationsRows\"><\/tbody><\/table><\/div><div id=\"opTotals\" class=\"totals\"><\/div><div class=\"divider\"><\/div><h3>Tributa\u00e7\u00e3o estimada por opera\u00e7\u00e3o<\/h3><div style=\"overflow-x:auto\" id=\"perOpBreakdown\"><\/div><div class=\"note\" style=\"margin-top:15px\">Redu\u00e7\u00e3o de 60% significa recolhimento de 40% da al\u00edquota cheia. A elegibilidade controla apenas os cr\u00e9ditos projetados sobre compras, n\u00e3o comprova o direito ao cr\u00e9dito.<\/div><\/div><\/section>\r\n<section id=\"sec-ajustes\" class=\"section\"><div class=\"panel\"><div class=\"panel-header\"><div><h2>Par\u00e2metros tribut\u00e1rios<\/h2><p>Revise antes de usar com qualquer cliente: valores iniciais s\u00e3o exemplos e n\u00e3o pressup\u00f5em benef\u00edcio fiscal.<\/p><\/div><button class=\"btn danger\" id=\"btnReset\">Restaurar exemplo<\/button><\/div><h3>Al\u00edquotas anteriores e cr\u00e9ditos<\/h3><div class=\"formgrid\" id=\"legacyForm\"><\/div><div class=\"divider\"><\/div><h3>Al\u00edquotas de refer\u00eancia hipot\u00e9ticas e cr\u00e9ditos na reforma<\/h3><div class=\"formgrid\" id=\"reformForm\"><\/div><div class=\"divider\"><\/div><h3>Simples Nacional: ajustes do DAS<\/h3><div class=\"formgrid\" id=\"simpleForm\"><\/div><div class=\"note warn\" style=\"margin-top:16px\">Importante: 8,80% de CBS e 17,70% de IBS s\u00e3o valores ILUSTRATIVOS usados no exemplo, e n\u00e3o al\u00edquotas legais definitivas. O DAS futuro exige os anexos, faixas, segrega\u00e7\u00f5es e reparti\u00e7\u00f5es aplic\u00e1veis. O simulador n\u00e3o substitui PGDAS-D, apura\u00e7\u00e3o fiscal nem consultoria jur\u00eddica.<\/div><\/div><\/section>\r\n<section id=\"sec-projecao\" class=\"section\"><div class=\"panel\"><div class=\"panel-header\"><div><h2>Transi\u00e7\u00e3o ano a ano<\/h2><p>Recalcula a mesma empresa com as regras configuradas para cada ano.<\/p><\/div><\/div><div class=\"timeline\" id=\"timeline\"><\/div><div class=\"divider\"><\/div><div style=\"overflow-x:auto\"><table class=\"table-basic\"><thead><tr><th>Ano<\/th><th>Anterior (R$)<\/th><th>Reforma (R$)<\/th><th>Diferen\u00e7a (R$)<\/th><th>ICMS\/ISS remanescente<\/th><th>IBS relativo \u00e0 al\u00edquota futura<\/th><\/tr><\/thead><tbody id=\"projectionRows\"><\/tbody><\/table><\/div><\/div><div class=\"note warn\" style=\"margin-top:15px\">A proje\u00e7\u00e3o mant\u00e9m faturamento e aquisi\u00e7\u00f5es constantes; n\u00e3o aplica infla\u00e7\u00e3o, altera\u00e7\u00f5es de mix, exce\u00e7\u00f5es por NCM\/servi\u00e7o, regimes espec\u00edficos ou futuros atos complementares.<\/div><\/section>\r\n<section id=\"sec-relatorio\" class=\"section\"><div class=\"panel\"><div class=\"panel-header\"><div><h2>Relat\u00f3rio executivo para cliente<\/h2><p>Voc\u00ea pode imprimir ou salvar esta tela em PDF no navegador.<\/p><\/div><button class=\"btn primary\" onclick=\"window.print()\">Imprimir relat\u00f3rio<\/button><\/div><div id=\"reportBody\"><\/div><\/div><\/section>\r\n<section id=\"sec-metodo\" class=\"section\"><div class=\"panel\"><h2>Crit\u00e9rios, limites e fontes normativas<\/h2><div class=\"help\"><strong>O que \u00e9 calculado?<\/strong><p>Comparativo de tributos indiretos estimados: PIS\/Cofins, ICMS\/ISS, IPI, CBS, IBS e IS, al\u00e9m de uma entrada livre para outros tributos em ambos os modelos. IRPJ, CSLL, folha, substitui\u00e7\u00e3o tribut\u00e1ria, antecipa\u00e7\u00f5es, reten\u00e7\u00f5es, DIFAL, regimes monof\u00e1sicos\/espec\u00edficos, Fator R, devolu\u00e7\u00f5es e regras espec\u00edficas n\u00e3o s\u00e3o apurados automaticamente.<\/p><\/div><div class=\"help\"><strong>Ano de 2026<\/strong><p>Mostra o sistema anterior como total devido; os 0,9% de CBS e 0,1% de IBS aparecem como ensaio informativo, n\u00e3o como carga automaticamente cumulativa. O recolhimento pode ser dispensado mediante condi\u00e7\u00f5es legais; n\u00e3o estende o ensaio indiscriminadamente ao Simples Nacional.<\/p><\/div><div class=\"help\"><strong>2027 e 2028<\/strong><p>CBS \u00e9 parametrizada como refer\u00eancia projetada de CBS menos 0,1 ponto percentual; IBS total \u00e9 0,1% (0,05% estadual + 0,05% municipal). Mant\u00eam-se ICMS e ISS. Al\u00edquotas diferenciadas podem mudar esses valores conforme o enquadramento.<\/p><\/div><div class=\"help\"><strong>2029\u20132033<\/strong><p>ICMS e ISS remanescentes: 90%, 80%, 70%, 60% e 0% da cobran\u00e7a-modelo anterior, respectivamente. IBS \u00e9 simulado com 10%, 20%, 30%, 40% e 100% da al\u00edquota de refer\u00eancia INFORMADA pelo usu\u00e1rio; CBS utiliza a refer\u00eancia tamb\u00e9m informada.<\/p><\/div><div class=\"help\"><strong>Simples Nacional<\/strong><p>DAS puro: o percentual efetivo informado j\u00e1 engloba os componentes do regime, sem duplica\u00e7\u00e3o de IBS\/CBS. H\u00edbrido: retira do DAS a parcela hipot\u00e9tica de IBS\/CBS indicada nos par\u00e2metros e aplica IBS\/CBS fora do DAS com cr\u00e9ditos modelados. Essa reparti\u00e7\u00e3o do DAS \u00e9 apenas aproxima\u00e7\u00e3o; valide anexos, faixas, partilhas e op\u00e7\u00e3o formal antes da aplica\u00e7\u00e3o real.<\/p><\/div><div class=\"help\"><strong>Cr\u00e9ditos e base de c\u00e1lculo<\/strong><p>Cr\u00e9ditos s\u00e3o estimados a partir do valor de aquisi\u00e7\u00f5es e da elegibilidade indicada; n\u00e3o h\u00e1 an\u00e1lise de documentos, prazos, destina\u00e7\u00e3o, cr\u00e9ditos presumidos, split payment real, cumulatividade especial ou cr\u00e9ditos n\u00e3o aproveit\u00e1veis. Os c\u00e1lculos usam bases simplificadas, sem gross-up (por dentro\/por fora) ou integra\u00e7\u00e3o a notas fiscais.<\/p><\/div><div class=\"help\"><strong>Refer\u00eancias oficiais<\/strong><p><a href=\"https:\/\/www.gov.br\/receitafederal\/pt-br\/acesso-a-informacao\/acoes-e-programas\/reforma-tributaria-do-consumo\/entenda\" target=\"_blank\" rel=\"noopener\">Receita Federal \u2014 Entenda a Reforma Tribut\u00e1ria<\/a><\/p><p><a href=\"https:\/\/www2.camara.leg.br\/legin\/fed\/leicom\/2025\/leicomplementar-214-16-janeiro-2025-796905-normaatualizada-pl.html\" target=\"_blank\" rel=\"noopener\">Lei Complementar n\u00ba 214\/2025 \u2014 vers\u00e3o atualizada<\/a><\/p><p><a href=\"https:\/\/www.gov.br\/receitafederal\/pt-br\/assuntos\/noticias\/2026\/setembro\/simples-nacional-2027-entenda-os-novos-prazos-e-faca-sua-escolha-com-consciencia-e-tranquilidade\/\" target=\"_blank\" rel=\"noopener\">Receita Federal \u2014 Op\u00e7\u00e3o Simples\/h\u00edbrido para 2027 (29\/09\/2026)<\/a><\/p><\/div><div class=\"note warn\">Vers\u00e3o 1.0 \u2022 02\/11\/2026. Ferramenta educacional e de planejamento preliminar. N\u00e3o \u00e9 sistema de escritura\u00e7\u00e3o, c\u00e1lculo oficial por documento fiscal ou parecer tribut\u00e1rio.<\/div><\/div><\/section>\r\n<div class=\"footer\">Reforma na Conta \u2022 Prot\u00f3tipo web offline, sem servidor e sem contas. Os dados inseridos ficam apenas neste navegador at\u00e9 serem exportados ou apagados. <span class=\"stamp\">Regras base verificadas em 02\/11\/2026.<\/span><\/div>\r\n<\/main><\/div><div class=\"toast\" id=\"toast\" role=\"status\"><\/div>\r\n<script>\r\n'use strict';\r\nconst KEY='reformanaconta_v11';\r\nconst THEME_KEY='reformanaconta_theme';\r\nconst FIELDS=[\r\n ['pis','PIS + Cofins no regime anterior (%)','legacy','Pis\/Cofins ajust\u00e1vel conforme regime'],\r\n ['icms','ICMS modelo anterior \u2014 mercadorias (%)','legacy','Taxa de refer\u00eancia para opera\u00e7\u00f5es com bens'],\r\n ['iss','ISS modelo anterior \u2014 servi\u00e7os (%)','legacy','Taxa de refer\u00eancia para servi\u00e7os'],\r\n ['ipi','IPI anterior \u2014 mercadorias (%)','legacy','N\u00e3o simula exce\u00e7\u00f5es Zona Franca'],\r\n ['oldPisCredit','Cr\u00e9dito sobre compras de PIS\/Cofins (%)','legacy','Percentual de aproveitamento (0 a 100)'],\r\n ['oldIcmsCredit','Cr\u00e9dito de ICMS sobre compras (%)','legacy','Percentual de aproveitamento (0 a 100)'],\r\n ['otherCurrent','Outros tributos anteriores \u2014 taxa sobre receita (%)','legacy','N\u00e3o substitu\u00eddos automaticamente'],\r\n ['cbs','CBS de refer\u00eancia PROJETADA (%)','reform','Estimativa edit\u00e1vel, n\u00e3o \u00e9 al\u00edquota definitiva'],\r\n ['ibs','IBS de refer\u00eancia PROJETADA (%)','reform','Estimativa edit\u00e1vel, n\u00e3o \u00e9 al\u00edquota definitiva'],\r\n ['newCreditFactor','Percentual eleg\u00edvel de cr\u00e9ditos IBS\/CBS (%)','reform','Multiplica a elegibilidade de cada opera\u00e7\u00e3o'],\r\n ['otherFuture','Outros tributos futuros \u2014 taxa sobre receita (%)','reform','Ex.: tributos externos ao comparativo'],\r\n ['simpleCurrent','DAS anterior \u2014 al\u00edquota efetiva (%)','simple','Considere RBT12, anexo e dedu\u00e7\u00e3o'],\r\n ['simpleFuture','DAS futuro \u2014 al\u00edquota efetiva estimada (%)','simple','Inclui IBS\/CBS no modo DAS puro'],\r\n ['simpleShare','Parcela estimada IBS\/CBS no DAS futuro (%)','simple','S\u00f3 \u00e9 destacada ao simular o modelo h\u00edbrido']\r\n];\r\nconst defaults=()=>({client:'Empresa Exemplo Ltda.',regime:'presumido',year:2027,simpleMode:'das',transfer:0,pis:3.65,icms:18,iss:5,ipi:0,oldPisCredit:0,oldIcmsCredit:0,otherCurrent:0,cbs:8.8,ibs:17.7,newCreditFactor:100,otherFuture:0,simpleCurrent:9.5,simpleFuture:9.5,simpleShare:15,operations:[{id:'a',name:'Venda de mercadorias',kind:'goods',revenue:100000,purchases:45000,reduction:0,eligible:100,selective:0},{id:'b',name:'Presta\u00e7\u00e3o de servi\u00e7os',kind:'services',revenue:30000,purchases:5000,reduction:0,eligible:100,selective:0}]});\r\nfunction normalize(x){const d=defaults(),o={...d,...(x||{})};for(const k of ['pis','icms','iss','ipi','oldPisCredit','oldIcmsCredit','otherCurrent','cbs','ibs','newCreditFactor','otherFuture','simpleCurrent','simpleFuture','simpleShare','transfer'])o[k]=Math.min(100,Math.max(0,Number(o[k])||0));o.year=Math.min(2033,Math.max(2026,Number(o.year)||2027));o.regime=['simples','presumido','real'].includes(o.regime)?o.regime:d.regime;o.simpleMode=['das','hibrido'].includes(o.simpleMode)?o.simpleMode:'das';o.client=String(o.client||'Cliente sem nome').slice(0,90);o.operations=Array.isArray(o.operations)?o.operations.slice(0,80).map((v,i)=>({id:String(v.id||('r'+i)),name:String(v.name||'Opera\u00e7\u00e3o').slice(0,90),kind:v.kind==='services'?'services':'goods',revenue:Math.max(0,Number(v.revenue)||0),purchases:Math.max(0,Number(v.purchases)||0),reduction:[0,40,60,100].includes(Number(v.reduction))?Number(v.reduction):0,eligible:Math.min(100,Math.max(0,Number(v.eligible)||0)),selective:Math.min(100,Math.max(0,Number(v.selective)||0))})):d.operations;return o}\r\nlet state;try{state=normalize(JSON.parse(localStorage.getItem(KEY)))}catch{state=defaults()}\r\nconst $=s=>document.querySelector(s),$$=s=>Array.from(document.querySelectorAll(s)),money=x=>(Number(x)||0).toLocaleString('pt-BR',{style:'currency',currency:'BRL',maximumFractionDigits:2}),pct=x=>(Number(x)||0).toLocaleString('pt-BR',{minimumFractionDigits:2,maximumFractionDigits:2})+'%',num=x=>Number.isFinite(+x)?(+x).toFixed(2):'0';\r\nfunction applyTheme(theme){document.body.dataset.theme=theme;const btn=$('#btnTheme');if(btn){const isLight=theme==='light';btn.textContent=isLight?'\u263e Ativar modo escuro':'\u2600 Ativar modo claro';btn.title=isLight?'Mudar para o modo escuro':'Mudar para o modo claro';btn.setAttribute('aria-label',btn.title);btn.setAttribute('aria-pressed',String(isLight));}}\r\nconst savedTheme=localStorage.getItem(THEME_KEY)||'dark';\r\napplyTheme(savedTheme);\r\nfunction factor(y){return y===2026?1:y<=2028?1:({2029:.9,2030:.8,2031:.7,2032:.6,2033:0}[y]??0)}\r\nfunction ibsFraction(y){return y<=2028?null:({2029:.1,2030:.2,2031:.3,2032:.4,2033:1}[y]??1)}\r\nfunction compute(s,year=s.year){const p=s,ops=s.operations;let B={revenue:0,purchases:0,oldPis:0,oldIcms:0,oldIss:0,oldIpi:0,oldOther:0,oldDas:0,cbs:0,ibs:0,is:0,futureIcms:0,futureIss:0,futureOther:0,futureDas:0,pilotCbs:0,pilotIbs:0};let cbsRate=(year===2026?.9:(year<=2028?Math.max(0,p.cbs-.1):p.cbs))\/100,ibsRate=(year<=2028?.1:p.ibs*ibsFraction(year))\/100;\r\n for(const op of ops){const r=op.revenue,c=op.purchases,red=1-op.reduction\/100,eligible=op.eligible\/100;B.revenue+=r;B.purchases+=c;B.oldPis+=Math.max(0,r*p.pis\/100-c*p.pis\/100*p.oldPisCredit\/100);if(op.kind==='goods'){B.oldIcms+=Math.max(0,r*p.icms\/100-c*p.icms\/100*p.oldIcmsCredit\/100);B.oldIpi+=r*p.ipi\/100}else{B.oldIss+=r*p.iss\/100}B.oldOther+=r*p.otherCurrent\/100;B.oldDas+=r*p.simpleCurrent\/100;\r\n if(year===2026){B.pilotCbs+=r*red*.009;B.pilotIbs+=r*red*.001;continue}\r\n const creditBase=c*red*eligible*p.newCreditFactor\/100;B.cbs+=Math.max(0,r*red*cbsRate-creditBase*cbsRate);B.ibs+=Math.max(0,r*red*ibsRate-creditBase*ibsRate);B.is+=r*op.selective\/100;B.futureIcms+=op.kind==='goods'?Math.max(0,r*p.icms\/100-c*p.icms\/100*p.oldIcmsCredit\/100)*factor(year):0;B.futureIss+=op.kind==='services'?r*p.iss\/100*factor(year):0;B.futureOther+=r*p.otherFuture\/100;B.futureDas+=r*p.simpleFuture\/100;\r\n }\r\n let oldTotal,newTotal;\r\n if(p.regime==='simples') {oldTotal=B.oldDas+B.oldOther;if(year===2026){newTotal=oldTotal;B.cbs=0;B.ibs=0;B.is=0;B.futureDas=B.oldDas;B.futureOther=B.oldOther}else{const hybrid=p.simpleMode==='hibrido';B.futureDas*=hybrid?(1-p.simpleShare\/100):1;newTotal=B.futureDas+(hybrid?B.cbs+B.ibs:0)+B.is+B.futureOther;if(!hybrid){B.cbs=0;B.ibs=0}}}\r\n else{oldTotal=B.oldPis+B.oldIcms+B.oldIss+B.oldIpi+B.oldOther;if(year===2026){newTotal=oldTotal;B.futureIcms=B.oldIcms;B.futureIss=B.oldIss;B.futureOther=B.oldOther;B.cbs=0;B.ibs=0;B.is=0}else newTotal=B.futureIcms+B.futureIss+B.cbs+B.ibs+B.is+B.futureOther}\r\n return {...B,oldTotal,newTotal,delta:newTotal-oldTotal,oldEff:B.revenue?oldTotal\/B.revenue*100:0,newEff:B.revenue?newTotal\/B.revenue*100:0,year}}\r\nfunction persist(){try{localStorage.setItem(KEY,JSON.stringify(state))}catch{}}\r\nfunction escapeHtml(s){return String(s).replace(\/[&<>\"']\/g,c=>({'&':'&','<':'<','>':'>','\"':'"',\"'\":'''}[c]))}\r\nfunction toast(msg){const t=$('#toast');t.textContent=msg;t.style.display='block';setTimeout(()=>t.style.display='none',2600)}\r\nfunction showTab(key){$$('.section').forEach(s=>s.classList.toggle('visible',s.id==='sec-'+key));$$('.nav').forEach(b=>b.classList.toggle('active',b.dataset.tab===key));if(key==='relatorio')renderReport();if(key==='projecao')renderTimeline();window.scrollTo({top:0,behavior:'instant'})}\r\nfunction renderInputs(){$$('[data-global]').forEach(e=>{const v=state[e.dataset.global];e.value=v});for(const [k,label,group,hint] of FIELDS){const id='f_'+k;const field=document.createElement('div');field.className='field';field.innerHTML=`<label for=\"${id}\">${label}<\/label><input type=\"number\" id=\"${id}\" data-setting=\"${k}\" min=\"0\" max=\"100\" step=\"0.01\" value=\"${num(state[k])}\"><small class=\"hint\">${hint}<\/small>`;$('#'+group+'Form').appendChild(field)}bindSettings()}\r\nfunction bindSettings(){$$('[data-setting]').forEach(el=>el.addEventListener('input',()=>{state[el.dataset.setting]=Math.min(100,Math.max(0,Number(el.value)||0));update()}));$$('[data-global]').forEach(el=>el.addEventListener(el.type==='text'?'input':'change',()=>{const k=el.dataset.global;state[k]=['year','transfer'].includes(k)?Number(el.value):el.value;update()}))}\r\nfunction renderOperations(){const root=$('#operationsRows');root.innerHTML=state.operations.map((o,i)=>`<tr data-id=\"${escapeHtml(o.id)}\"><td><input class=\"mini-input\" name=\"name\" maxlength=\"90\" value=\"${escapeHtml(o.name)}\" aria-label=\"Nome da opera\u00e7\u00e3o ${i+1}\"><\/td><td><select class=\"mini-input\" name=\"kind\"><option value=\"goods\" ${o.kind==='goods'?'selected':''}>Produto<\/option><option value=\"services\" ${o.kind==='services'?'selected':''}>Servi\u00e7o<\/option><\/select><\/td><td><input class=\"mini-input\" name=\"revenue\" type=\"number\" min=\"0\" step=\"100\" value=\"${o.revenue}\"><\/td><td><input class=\"mini-input\" name=\"purchases\" type=\"number\" min=\"0\" step=\"100\" value=\"${o.purchases}\"><\/td><td><select name=\"reduction\" class=\"mini-input\">${[0,40,60,100].map(v=>`<option value=\"${v}\" ${o.reduction===v?'selected':''}>${v===0?'Padr\u00e3o':v===100?'Zero':`Redu\u00e7\u00e3o ${v}%`}<\/option>`).join('')}<\/select><\/td><td><input class=\"mini-input\" name=\"eligible\" type=\"number\" min=\"0\" max=\"100\" step=\"1\" value=\"${o.eligible}\"><\/td><td><input class=\"mini-input\" name=\"selective\" type=\"number\" min=\"0\" max=\"100\" step=\"0.1\" value=\"${o.selective}\"><\/td><td><button type=\"button\" name=\"remove\" title=\"Remover opera\u00e7\u00e3o\">\u2715<\/button><\/td><\/tr>`).join('');root.querySelectorAll('tr').forEach(tr=>{const id=tr.dataset.id;tr.querySelectorAll('input,select').forEach(el=>{el.addEventListener(el.tagName==='SELECT'?'change':'input',()=>{const op=state.operations.find(x=>x.id===id);if(!op)return;op[el.name]=['name','kind'].includes(el.name)?el.value:Number(el.value)||0;op.revenue=Math.max(0,op.revenue);op.purchases=Math.max(0,op.purchases);op.eligible=Math.min(100,Math.max(0,op.eligible));op.selective=Math.min(100,Math.max(0,op.selective));update()})});tr.querySelector('[name=remove]').addEventListener('click',()=>{state.operations=state.operations.filter(x=>x.id!==id);renderOperations();update()})})}\r\nfunction warn(){const y=state.year;return y===2026?'2026 \u00e9 ano de teste. Os 0,9% de CBS e 0,1% de IBS n\u00e3o s\u00e3o somados automaticamente ao imposto anterior; tratamento e dispensa dependem das obriga\u00e7\u00f5es legais.':state.regime==='simples'?'Simples Nacional: o DAS \u00e9 estimado com al\u00edquota efetiva informada; no modo h\u00edbrido a partilha simulada do DAS \u00e9 uma hip\u00f3tese ajust\u00e1vel. Verifique op\u00e7\u00e3o, anexos e partilhas legais.':y<=2028?'2027\u20132028: IBS de 0,1% no total e CBS simulada com al\u00edquota de refer\u00eancia edit\u00e1vel menos 0,1 ponto percentual. CBS de refer\u00eancia permanece hipot\u00e9tica.':'2029\u20132033: percentuais de transi\u00e7\u00e3o de ICMS\/ISS aplicados sobre a base estimada; IBS integral e CBS dependem das al\u00edquotas futuras informadas nos par\u00e2metros.'}\r\nfunction renderDashboard(){const a=compute(state);$('#simpleModeField').style.display=state.regime==='simples'?'flex':'none';$('#kpiRevenue').textContent=money(a.revenue);$('#kpiOld').textContent=money(a.oldTotal);$('#kpiNew').textContent=money(a.newTotal);$('#kpiDelta').textContent=(a.delta>0?'+':'')+money(a.delta);$('#kpiDelta').className=a.delta>0?'negative':a.delta<0?'positive':'neutral';$('#kpiDeltaInfo').textContent=a.delta>0?'Aumento estimado de carga':a.delta<0?'Redu\u00e7\u00e3o estimada de carga':'Sem diferen\u00e7a no cen\u00e1rio';$('#yearWarning').textContent=warn();const pn=$('#pilotNote');pn.style.display=state.year===2026&&state.regime!=='simples'?'block':'none';pn.textContent='Ensaio informativo 2026 (sem adicionar ao total): CBS '+money(a.pilotCbs)+' e IBS '+money(a.pilotIbs)+'. As condi\u00e7\u00f5es de recolhimento\/dispensa exigem an\u00e1lise espec\u00edfica.';$('#oldBarText').textContent=money(a.oldTotal);$('#newBarText').textContent=money(a.newTotal);const max=Math.max(1,a.oldTotal,a.newTotal);$('#oldBar').style.width=(a.oldTotal\/max*100)+'%';$('#newBar').style.width=(a.newTotal\/max*100)+'%';$('#oldEff').textContent=pct(a.oldEff);$('#newEff').textContent=pct(a.newEff);$('#yearDelta').textContent=money(a.delta*12);$('#yearDelta').className=a.delta>0?'negative':a.delta<0?'positive':'';\r\n let rows;if(state.regime==='simples'){rows=[['DAS (modelo informado)',a.futureDas],['CBS calculada fora do DAS',a.cbs],['IBS calculado fora do DAS',a.ibs],['Imposto Seletivo',a.is],['Outros tributos (manual)',a.futureOther]]}else rows=[['CBS l\u00edquida',a.cbs],['IBS l\u00edquido',a.ibs],['ICMS residual',a.futureIcms],['ISS residual',a.futureIss],['Imposto Seletivo',a.is],['Outros tributos (manual)',a.futureOther],...(a.year===2026?[['PIS\/Cofins + IPI anteriores',a.oldPis+a.oldIpi]]:[])];$('#breakdown').innerHTML=rows.map(([k,v])=>`<div><span>${k}<\/span><b>${money(v)}<\/b><\/div>`).join('')+`<div><strong>TOTAL<\/strong><strong>${money(a.newTotal)}<\/strong><\/div>`;$('#opTotals').textContent=`${state.operations.length} opera\u00e7\u00f5es \u00b7 Receita ${money(a.revenue)} \u00b7 Aquisi\u00e7\u00f5es ${money(a.purchases)}`;persist();return a}\r\nfunction renderPerOp(){const rows=state.operations.map(o=>{const r=compute({...state,operations:[o]});return `<tr><td>${escapeHtml(o.name)}<\/td><td>${money(r.revenue)}<\/td><td>${money(r.cbs)}<\/td><td>${money(r.ibs)}<\/td><td>${money(r.is)}<\/td><td>${money(r.oldTotal)}<\/td><td>${money(r.newTotal)}<\/td><td class=\"${r.delta>0?'negative':'positive'}\">${money(r.delta)}<\/td><\/tr>`}).join('');$('#perOpBreakdown').innerHTML=`<table class=\"table-basic\" style=\"min-width:770px\"><thead><tr><th>Opera\u00e7\u00e3o<\/th><th>Receita<\/th><th>CBS<\/th><th>IBS<\/th><th>IS<\/th><th>Anterior<\/th><th>Reforma<\/th><th>Diferen\u00e7a<\/th><\/tr><\/thead><tbody>${rows||'<tr><td colspan=\"8\">Nenhuma opera\u00e7\u00e3o cadastrada<\/td><\/tr>'}<\/tbody><\/table>`}\r\nfunction renderTimeline(){const years=[2026,2027,2028,2029,2030,2031,2032,2033],res=years.map(y=>compute(state,y)),max=Math.max(...res.map(x=>x.newTotal),1);$('#timeline').innerHTML=res.map(x=>`<div class=\"year ${x.year===state.year?'selected':''}\"><strong>${x.year}<\/strong><b>${money(x.newTotal)}<\/b><span class=\"micro\">${x.delta>=0?'+':''}${money(x.delta)} vs anterior<\/span><div class=\"stick\"><span style=\"width:${Math.max(0,x.newTotal\/max*100)}%\"><\/span><\/div><\/div>`).join('');$('#projectionRows').innerHTML=res.map(x=>`<tr><td><b>${x.year}<\/b><\/td><td>${money(x.oldTotal)}<\/td><td>${money(x.newTotal)}<\/td><td class=\"${x.delta>0?'negative':'positive'}\">${money(x.delta)}<\/td><td>${pct(factor(x.year)*100)}<\/td><td>${x.year<2029?'al\u00edquota transit\u00f3ria 0,1%':pct(ibsFraction(x.year)*100)}<\/td><\/tr>`).join('')}\r\nfunction renderReport(){const a=compute(state),reg={simples:'Simples Nacional',presumido:'Lucro Presumido',real:'Lucro Real'}[state.regime],name=escapeHtml(state.client),n=state.operations.length;$('#reportBody').innerHTML=`<p class=\"eyebrow\">ESTUDO PRELIMINAR \u00b7 ${a.year}<\/p><h2 style=\"font-size:23px\">${name}<\/h2><p class=\"muted\">Regime: ${reg}${state.regime==='simples'?' \u00b7 '+(state.simpleMode==='hibrido'?'H\u00edbrido':'DAS puro'):''} \u00b7 ${n} opera\u00e7\u00f5es \u00b7 Emiss\u00e3o: ${new Date().toLocaleDateString('pt-BR')}<\/p><div class=\"grid three\"><div class=\"metric\"><span>Tributos anteriores \/ m\u00eas<\/span><strong>${money(a.oldTotal)}<\/strong><\/div><div class=\"metric\"><span>Tributos no cen\u00e1rio \/ m\u00eas<\/span><strong>${money(a.newTotal)}<\/strong><\/div><div class=\"metric\"><span>Varia\u00e7\u00e3o \/ ano<\/span><strong>${money(a.delta*12)}<\/strong><\/div><\/div><div class=\"divider\"><\/div><h3>Quadro executivo<\/h3><table class=\"table-basic\"><tbody><tr><td>Receita mensal<\/td><td>${money(a.revenue)}<\/td><\/tr><tr><td>Aquisi\u00e7\u00f5es declaradas<\/td><td>${money(a.purchases)}<\/td><\/tr><tr><td>Al\u00edquota efetiva anterior<\/td><td>${pct(a.oldEff)}<\/td><\/tr><tr><td>Al\u00edquota efetiva do cen\u00e1rio<\/td><td>${pct(a.newEff)}<\/td><\/tr><tr><td>Diferen\u00e7a percentual sobre receita<\/td><td>${pct(a.newEff-a.oldEff)}<\/td><\/tr><tr><td>Impacto mensal ap\u00f3s repasse hipot\u00e9tico de ${pct(state.transfer)}<\/td><td>${money(a.delta*(1-state.transfer\/100))}<\/td><\/tr><tr><td>CBS estimada fora do DAS<\/td><td>${money(a.cbs)}<\/td><\/tr><tr><td>IBS estimado fora do DAS<\/td><td>${money(a.ibs)}<\/td><\/tr><tr><td>Imposto Seletivo hipot\u00e9tico<\/td><td>${money(a.is)}<\/td><\/tr><\/tbody><\/table><div class=\"divider\"><\/div><h3>Opera\u00e7\u00f5es consideradas<\/h3><table class=\"table-basic\"><thead><tr><th>Opera\u00e7\u00e3o<\/th><th>Tipo<\/th><th>Receita<\/th><th>Aquisi\u00e7\u00f5es<\/th><th>Redu\u00e7\u00e3o<\/th><\/tr><\/thead><tbody>${state.operations.map(o=>`<tr><td>${escapeHtml(o.name)}<\/td><td>${o.kind==='goods'?'Produto':'Servi\u00e7o'}<\/td><td>${money(o.revenue)}<\/td><td>${money(o.purchases)}<\/td><td>${o.reduction}%<\/td><\/tr>`).join('')}<\/tbody><\/table><div class=\"divider\"><\/div><div class=\"note warn\">${warn()} Os c\u00e1lculos s\u00e3o simplificados, usam bases e cr\u00e9ditos estimados e n\u00e3o substituem a apura\u00e7\u00e3o fiscal. Al\u00edquotas futuras edit\u00e1veis, exceto marcos de transi\u00e7\u00e3o legal. Fontes: LC 214\/2025 (atualizada), Receita Federal (16\/10\/2026) e orienta\u00e7\u00f5es do Simples Nacional (29\/09\/2026). Data-base: 02\/11\/2026.<\/div>`}\r\nfunction update(){renderDashboard();renderPerOp();renderTimeline();renderReport()}\r\n$$('.nav').forEach(b=>b.addEventListener('click',()=>showTab(b.dataset.tab)));\r\n$('#btnAdd').addEventListener('click',()=>{if(state.operations.length>=80){toast('Limite de 80 opera\u00e7\u00f5es por simula\u00e7\u00e3o.');return}state.operations.push({id:'op_'+Date.now()+'_'+Math.random().toString(36).slice(2,6),name:'Nova opera\u00e7\u00e3o',kind:'goods',revenue:0,purchases:0,reduction:0,eligible:100,selective:0});renderOperations();update()});\r\n$('#btnReset').addEventListener('click',()=>{if(!confirm('Restaurar exemplo? Os dados atuais neste navegador ser\u00e3o substitu\u00eddos.'))return;state=defaults();$$('[data-global]').forEach(e=>e.value=state[e.dataset.global]);$$('[data-setting]').forEach(e=>e.value=num(state[e.dataset.setting]));renderOperations();update();showTab('painel');toast('Exemplo restaurado.')});\r\n$('#btnPrint').addEventListener('click',()=>{renderReport();window.print()});\r\n$('#btnTheme').addEventListener('click',()=>{const next=document.body.dataset.theme==='light'?'dark':'light';localStorage.setItem(THEME_KEY,next);applyTheme(next);toast(next==='light'?'Modo claro ativado.':'Modo escuro ativado.');});\r\nfunction download(text,filename,type){const blob=new Blob([text],{type}),a=document.createElement('a');a.href=URL.createObjectURL(blob);a.download=filename;document.body.appendChild(a);a.click();a.remove();setTimeout(()=>URL.revokeObjectURL(a.href),2000)}\r\n$('#btnSave').addEventListener('click',()=>{download(JSON.stringify({...state,exportedAt:new Date().toISOString(),schemaVersion:1},null,2),'simulacao-reforma-tributaria.json','application\/json');toast('Cen\u00e1rio exportado para JSON.')});\r\n$('#btnCsv').addEventListener('click',()=>{const cols=['Opera\u00e7\u00e3o','Tipo','Receita','Aquisi\u00e7\u00f5es','Redu\u00e7\u00e3o %','Cr\u00e9ditos eleg\u00edveis %','Seletivo %','Imposto anterior','Imposto no cen\u00e1rio','Diferen\u00e7a','CBS','IBS','IS'];const rows=state.operations.map(o=>{const a=compute({...state,operations:[o]});return [o.name,o.kind==='goods'?'Produto':'Servi\u00e7o',o.revenue,o.purchases,o.reduction,o.eligible,o.selective,a.oldTotal,a.newTotal,a.delta,a.cbs,a.ibs,a.is]});const esc=v=>'\"'+String(v).replace(\/\"\/g,'\"\"')+'\"';download('\\ufeff'+[cols,...rows].map(row=>row.map(esc).join(';')).join('\\r\\n'),'simulacao-operacoes.csv','text\/csv;charset=utf-8');toast('Comparativo exportado em CSV.')});\r\n$('#btnImport').addEventListener('click',()=>$('#fileImport').click());$('#fileImport').addEventListener('change',async e=>{const f=e.target.files[0];if(!f)return;if(f.size>1e6){toast('Arquivo muito grande.');return}try{const parsed=JSON.parse(await f.text());if(!Array.isArray(parsed.operations))throw Error('Estrutura inv\u00e1lida');state=normalize(parsed);$$('[data-global]').forEach(el=>el.value=state[el.dataset.global]);$$('[data-setting]').forEach(el=>el.value=num(state[el.dataset.setting]));renderOperations();update();showTab('painel');toast('Cen\u00e1rio importado.')}catch(err){toast('N\u00e3o foi poss\u00edvel abrir esse JSON.')}e.target.value='' });\r\nrenderInputs();renderOperations();update();\r\n<\/script>\r\n<\/body>\r\n<\/html>\r\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Reforma na Conta | Simulador da Reforma Tribut\u00e1ria \u2600 Ativar modo claro \ud83e\uddeeReforma na Contareformanaconta.com.br ESPA\u00c7O DE TRABALHO \u25eb Vis\u00e3o geral \u25a4 Opera\u00e7\u00f5es e receitas \u2699 Par\u00e2metros tribut\u00e1rios \u25f4 Proje\u00e7\u00e3o 2026\u20132033 \u25a3 Relat\u00f3rio do cliente \u24d8 Metodologia e fontes v1.2 \u2022 Reforma na ContaDados salvos neste navegador. REFORMA NA CONTA Simule IBS, CBS e os […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_canvas","meta":{"footnotes":""},"class_list":["post-7","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/membros.reformanaconta.com.br\/index.php?rest_route=\/wp\/v2\/pages\/7","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/membros.reformanaconta.com.br\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/membros.reformanaconta.com.br\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/membros.reformanaconta.com.br\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/membros.reformanaconta.com.br\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=7"}],"version-history":[{"count":4,"href":"https:\/\/membros.reformanaconta.com.br\/index.php?rest_route=\/wp\/v2\/pages\/7\/revisions"}],"predecessor-version":[{"id":13,"href":"https:\/\/membros.reformanaconta.com.br\/index.php?rest_route=\/wp\/v2\/pages\/7\/revisions\/13"}],"wp:attachment":[{"href":"https:\/\/membros.reformanaconta.com.br\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}