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ANFAVEA - Anuário da Indústria Automobilística Brasileira / Brazilian Automotive Industry Yearbook • 2009 43
Indústria automobilística brasileira
Brazilian automotive industry
Em porcentagem / Percentage
COMERCIAIS LEVES CAMINHÕES
AUTOMÓVEIS / CARS TRUCKS
LIGHT COMMERCIALS TRATORES
ANO TRIBUTOS Até 100 hp Até 100 hp + de 100 hp + de 100 hp ÔNIBUS DE RODAS
Caminhão- Caminhão- BUSES WHEEL
YEAR TAXES 1000 cc gasolina álcool gasolina álcool Gasolina Álcool Diesel chassi trator
1000cc Up to 100 hp Up to 100 hp Over 100 hp Over 100 hp Gasoline Ethanol Diesel TRACTORS
Trucks Truck-tractors
gasoline ethanol gasoline ethanol
IPI 13,0 30,0 25,0 35,0 30,0 8,0 8,0 23,0 5,0 3,0 0,0 0,0
ICMS 12,0 12,0 12,0 12,0 12,0 12,0 12,0 12,0 12,0 12,0 12,0 7,0
1997 PIS 0,65 0,65 0,65 0,65 0,65 0,65 0,65 0,65 0,65 0,65 0,65 0,65
Cofins 2,0 2,0 2,0 2,0 2,0 2,0 2,0 2,0 2,0 2,0 2,0 2,0
% no preço/Total share in price 26,2 34,8 32,5 36,9 34,8 22,7 22,7 31,4 20,4 19,0 16,7 11,8
IPI 8,0 25,0 20,0 30,0 25,0 8,0 8,0 23,0 5,0 3,0 0,0 0,0
ICMS 12,0 12,0 12,0 12,0 12,0 12,0 12,0 12,0 12,0 12,0 12,0 7,0
1998 PIS 0,65 0,65 0,65 0,65 0,65 0,65 0,65 0,65 0,65 0,65 0,65 0,65
Cofins 2,0 2,0 2,0 2,0 2,0 2,0 2,0 2,0 2,0 2,0 2,0 2,0
% no preço/Total share in price 22,9 32,5 29,9 34,8 32,4 22,7 22,7 31,4 20,4 19,0 16,7 11,8
ICMS 12,0 12,0 12,0 12,0 12,0 12,0 12,0 12,0 7,0
PIS 0,65 0,65 0,65 0,65 0,65 0,65 0,65 0,65 0,65
Cofins 3,0 3,0 3,0 3,0 3,0 3,0 3,0 3,0 3,0
% no preço/Total share in price 25,9 33,8 31,4 25,6 33,7 22,0 20,7 18,5 17,1
AUTOMÓVEIS / CARS
ANO TRIBUTOS COMERCIAIS LEVES CAMINHÕES ÔNIBUS TRATORES DE RODAS
YEAR TAXES 1000 cc + de 1000 cc gasolina + de 1000 cc álcool LIGHT COMMERCIALS TRUCKS BUSES WHEEL TRACTORS
1000cc Over 1000 cc gasoline Over 1000 cc ethanol
CAMINHÕES
AUTOMÓVEIS / CARS TRUCKS
COMERCIAIS TRATORES
ANO TRIBUTOS + de 1000 cc a 2000 cc + de 2000 cc LEVES ÔNIBUS DE RODAS
YEAR TAXES 1000 cc LIGHT BUSES WHEEL
Gas/Álc/Flex fuel More 1000 cc to 2000 cc More 2000 cc Caminhão-chassi Caminhão- trator
COMMERCIALS Trucks Truck-tractors TRACTORS
Gas/Eth/Flex fuel Gasolina Álcool/Flex fuel Gasolina Álcool/Flex fuel
Gasoline Ethanol/Flex fuel Gasoline Ethanol/Flex fuel
2002 IPI 9,0 15,0 13,0 25,0 20,0 10,0 5,0 5,0 0,0 5,0
e/and ICMS 12,0 12,0 12,0 12,0 12,0 12,0 12,0 12,0 12,0 7,0
2003 PIS/Cofins (6) 8,26 8,26 8,26 8,26 8,26 8,26 5,77 4,29 4,29 4,29
% no preço/Total share in price 25,7 29,0 27,9 34,2 31,7 26,0 20,4 19,2 15,5 14,3
2004 IPI 7,0 13,0 11,0 25,0 18,0 8,0 5,0 5,0 0,0 0,0
a/to ICMS 12,0 12,0 12,0 12,0 12,0 12,0 12,0 12,0 12,0 7,0
2008 PIS/Cofins (7) 11,60 11,60 11,60 11,60 11,60 11,60 8,10 6,02 6,02 6,02
% no preço/Total share in price 27,1 30,4 29,2 36,4 33,1 27,3 22,2 20,6 16,9 12,0
Posição em 31 de dezembro de cada ano. Para 2008, até 11 de dezembro. / Position as of December 31 of each year. To 2008, position until December 11.
CAMINHÕES
AUTOMÓVEIS / CARS TRUCKS
COMERCIAIS TRATORES
ANO TRIBUTOS + de 1000 cc a 2000 cc + de 2000 cc LEVES ÔNIBUS DE RODAS
YEAR TAXES 1000 cc LIGHT BUSES WHEEL
Gas/Álc/Flex fuel More 1000 cc to 2000 cc More 2000 cc Caminhão-chassi Caminhão- trator
COMMERCIALS Trucks Truck-tractors TRACTORS
Gas/Eth/Flex fuel Gasolina Álcool/Flex fuel Gasolina Álcool/Flex fuel
Gasoline Ethanol/Flex fuel Gasoline Ethanol/Flex fuel
a partir de
IPI (8) 0,0 6,5 5,5 25,0 18,0 1,0 0,0 0,0 0,0 0,0
12/12/2008 ICMS 12,0 12,0 12,0 12,0 12,0 12,0 12,0 12,0 12,0 7,0
from PIS/Cofins 11,60 11,60 11,60 11,60 11,60 11,60 8,10 6,02 6,02 6,02
12/12/2009 % no preço/Total share in price 22,2 26,4 25,8 36,4 33,1 22,6 18,7 16,9 16,9 12,0
Alíquota do IPI reduzida até 30 de junho de 2009 (Decreto 6.809/2009). / IPI rate reduced until June 30, 2009 (Decree 6809/2009). (Ver notas 1 a 8 na página seguinte. / See notes on next page.)
44 ANFAVEA - Anuário da Indústria Automobilística Brasileira / Brazilian Automotive Industry Yearbook • 2009
Indústria automobilística brasileira
Brazilian automotive industry
Gráfico / Chart 4
1. Tributos destacáveis no preço ao consumidor: Tributos na aquisição - Preço com tributos na aquisição.
Os tributos na aquisição são: Estados Unidos, imposto de consumo, considerada a média dos Estados da Califórnia, Flórida, Michigan e Texas; Europa, imposto sobre valor agregado; Japão,
imposto de aquisição e consumo; Brasil, IPI, ICMS, PIS e Cofins.
2. Para o caso de autoveículos de baixa cilindrada, são disponíveis informações do Brasil (22,2%) e Japão (7,4%).
1. Taxes detached from the consumer price: Taxes on the acquisition - Prices with taxes on the acquisition.
Prices with taxes on the acquisition are: USA, tax on consumption, considered the average of the states of California, Florida and Michigan; Europe, value-added tax; Japan, acquisiton and
consumption tax; Brazil, IPI, ICM, PIS and Cofins.
2. As for vehicles with less powerful engines, the data available are those for Brazil (22,2%) and Japan (7,4%).
IPI - Imposto sobre Produtos Industrializados. ICMS - Imposto sobre Circulação de Mercadorias e Serviços. PIS - Programa de Integração Social.
Finsocial - Fundo de Investimento Social. Cofins - Contribuição para Financiamento da Seguridade Social. MP - Medida Provisória. IN-SRF - Instrução Normativa-Secretaria da Receita Federal.
(1) Decree No. 3.186 of 9/30/1999 which also cancels the tariff points.
(2) The figure refers to light commercial diesels 4x2, with a tariff that went to 10% on 1/1/2000, Decree No. 3.186 of 9/30/99.
(3) As from 3/1/2000, IPI rate for truck-tractors was altered to 5% by tax refief - Decree Nº 3.360 of 2/8/2000.
(4) IPI rate for wheel tractors: July/99, 0.0%; August/99, 1.0%; September/99, 2.0%; October/99, 3.0%, Nov./99, 4.0%; Dec./99, 5.0%. Decree Nº 3.102 of 6/30/1999.
(5) From 6/11/2000 onwards, the payment of the PIS and Cofins taxes from the dealers, by the manufacturers, is by tax relief.
(6) From 11/01/2002 onwards, the payment of the PIS and Cofins taxes from the dealers, by the manufacturers, is by tax relief.
(7) From 7/1/2004 onwards, the payment of tthe PIS and Cofins taxes is by non-cumulative system.
(8) As from 12/12/2008, the IPI tax rate reduced until 03/31/2009, Federal Decree 6687 of 12/11/2008. Extension of reductions in rates until 6/30/2009 Federal Decree 6809 of 03/30/2009.
IPI – Industrial products tax. ICMS – Tax on services and circulation of goods (value-added tax). PIS – Government program of social integration. Finsocial (tax) – Social investment fund. Cofins – Contribution for Social Security Financing. MP – Provisional
Measure. IN-SRF – Regulatory Instruction-Federal Revenue Secretariat.
46 ANFAVEA - Anuário da Indústria Automobilística Brasileira / Brazilian Automotive Industry Yearbook • 2009
Indústria automobilística brasileira
Brazilian automotive industry
Fontes/Sources: Estimativa da frota, Anfavea; distribuição da frota conforme classificação do Denatran./ Fleet estimate, Anfavea; fleet distribution according to Denatran (National Traffic Dept.).
Gráfico / Chart 6
48 ANFAVEA - Anuário da Indústria Automobilística Brasileira / Brazilian Automotive Industry Yearbook • 2009
Indústria automobilística brasileira
Brazilian automotive industry
Continente/Continent
África/Africa 537.928 36.449 199.405 370,7 5.470,8
América do Norte e Central/ 5.942.513 814.613 255.177 42,9 313,2
North and Central America
América do Sul/South America 1.318.502 126.241 107.105 81,2 848,4
Ásia/Asia 8.591.512 2.229.878 506.858 59,0 227,3
Europa/Europe 10.833.905 985.884 284.095 26,2 288,2
Oceania/Oceania 400.735 60.098 49.677 124,0 826,6
País/Country
BRASIL/BRAZIL 361.453 44.737 57.882 160,1 1.293,8
Argentina/Argentina 299.620 50.000 27.900 93,1 558,0
Canadá/Canada 732.600 115.800 45.660 62,3 394,3
Estados Unidos/United States 4.760.000 662.000 173.450 36,4 262,0
França/France 1.264.000 91.000 18.451 14,6 202,8
Reino Unido/United Kingdom 500.000 47.000 5.660 11,3 120,4
50 ANFAVEA - Anuário da Indústria Automobilística Brasileira / Brazilian Automotive Industry Yearbook • 2009
Indústria automobilística brasileira
Brazilian automotive industry
Gráfico / Chart 7
ANFAVEA - Anuário da Indústria Automobilística Brasileira / Brazilian Automotive Industry Yearbook • 2009 51
Indústria automobilística brasileira
Brazilian automotive industry
Gráfico / Chart 8
52 ANFAVEA - Anuário da Indústria Automobilística Brasileira / Brazilian Automotive Industry Yearbook • 2009
Montadora
do Ano
Prêmio Lótus
Caminhão
do Ano 2009*
Prêmio Autodata
Caminhão
Melhor Caminhão
Melhor Furgão
de Carga
Prêmio TOPLog
Estratégia de Marketing
Prêmio Autodata
Estratégia de Marketing
ABM&N
Estratégia de
Comunicação de Marca
ABERJE
* Iveco Daily 70C16 - Caminhão do Ano 2009 / Prêmio Autodata ** Iveco Stralis - Caminhão do Ano 2008 / Prêmio Autodata