/*! elementor-pro - v4.0.0 - 28-04-2026 */
.elementor-panel .elementor-control .e-control-error {
  color: #F59E0B;
}
.elementor-panel .elementor-control.forms-field-shortcode .elementor-control-content {
  flex-flow: row;
  align-items: center;
}
.elementor-panel .elementor-control.forms-field-shortcode .elementor-control-title {
  width: 45%;
}
.elementor-panel .elementor-control.forms-field-shortcode .elementor-control-raw-html {
  width: 55%;
}
.elementor-panel .elementor-control .elementor-button.elementor-button-default.elementor-button-center {
  display: block;
  margin: 0 auto;
}

#elementor-element--promotion__dialog .dialog-header .eicon-pro-icon {
  visibility: hidden;
}

.elementor-context-menu-list__item {
  position: relative;
}
.elementor-context-menu-list__item__shortcut .eicon-advanced {
  font-size: 16px;
  color: var(--e-a-color-txt-muted);
}
.elementor-context-menu-list__item__shortcut--link-fullwidth {
  position: absolute;
  left: 0;
  top: 0;
  width: 100%;
  height: 100%;
  z-index: 2;
  cursor: pointer;
}

#elementor-widget-template-empty-templates {
  margin-block-start: 15px;
  text-align: center;
}

.elementor-widget-template-empty-templates-title {
  padding: 25px 0 30px;
}

.elementor-widget-template-empty-templates-icon {
  font-size: 96px;
}

.elementor-widget-template-empty-templates-footer {
  color: var(--e-a-color-txt-muted);
  font-size: 13px;
  font-style: italic;
  margin-block-end: 15px;
}

#elementor-panel-global-widget {
  height: 100%;
}
#elementor-panel-global-widget > * {
  background-color: var(--e-a-bg-default);
}

#elementor-global-widget-locked-header {
  border-block-end: var(--e-a-border);
}
#elementor-global-widget-locked-header.elementor-nerd-box {
  padding: 40px 25px;
}
#elementor-global-widget-locked-header.elementor-nerd-box .elementor-nerd-box-icon {
  margin-block-start: 20px;
}

#elementor-global-widget-locked-tools {
  margin-block-start: 15px;
  padding: 0 20px;
}

.elementor-global-widget-locked-tool {
  display: flex;
  padding: 20px 0;
  align-items: center;
}
.elementor-global-widget-locked-tool .elementor-button {
  min-width: 70px;
}

.elementor-global-widget-locked-tool-description {
  flex-grow: 1;
}

#elementor-global-widget-locked-unlink {
  border-block-start: var(--e-a-border);
}

#elementor-global-templates .elementor-element {
  position: relative;
}
#elementor-global-templates .elementor-element:before {
  position: absolute;
  font-family: eicons;
  content: "\e91f";
  top: 5px;
  left: 5px;
  font-size: 10px;
}
#elementor-global-templates .elementor-element:hover:before {
  color: var(--e-a-color-global);
}

#elementor-global-widget-loading {
  position: absolute;
  top: 0;
  left: 0;
  height: 100%;
  width: 100%;
  align-items: center;
  justify-content: center;
}
#elementor-global-widget-loading:not(.elementor-hidden) {
  display: flex;
}
#elementor-global-widget-loading i {
  font-size: 50px;
}

.elementor-panel .elementor-control-type-fields_map .elementor-repeater-fields {
  margin: 10px 0;
}
.elementor-panel .elementor-control-type-fields_map .elementor-repeater-fields .elementor-control {
  padding: 0;
}
.elementor-panel .elementor-control-type-fields_map .elementor-repeater-fields:last-child {
  margin-block-end: 0;
}

.elementor-repeater-row--form-step .elementor-repeater-row-tools:hover {
  background-color: #BABFC5;
}
.elementor-repeater-row--form-step .elementor-repeater-row-tools div:not(.elementor-repeater-row-handle-sortable) {
  background-color: #F1F2F3;
}
.elementor-repeater-row--form-step .elementor-repeater-row-tools div:not(.elementor-repeater-row-handle-sortable):hover {
  background-color: #ffffff;
}

.elementor-facebook-widget.fb_iframe_widget {
  width: 100% !important;
}
.elementor-facebook-widget.fb_iframe_widget span {
  width: 100% !important;
}
.elementor-facebook-widget.fb_iframe_widget iframe {
  position: relative;
  width: 100% !important;
}
.elementor-facebook-widget.fb-like {
  height: 1px;
}

.elementor-widget-facebook-comments iframe {
  width: 100% !important;
}

#elementor-publish {
  height: 100%;
  display: flex;
}
#elementor-publish__modal .dialog-message {
  padding: 0;
}
#elementor-publish__modal .dialog-buttons-wrapper {
  display: flex;
}
#elementor-publish__tabs {
  padding-block-start: 50px;
}
@media (max-width: 1439px) {
  #elementor-publish__tabs {
    width: 28%;
  }
}
#elementor-publish__screen {
  overflow: auto;
  padding: 50px;
}

.elementor-publish__tab {
  display: flex;
  align-items: center;
  position: relative;
  height: 110px;
  padding: 20px 15px;
  cursor: pointer;
}
.elementor-publish__tab:hover {
  background-color: var(--e-a-bg-hover);
}
.elementor-publish__tab.elementor-active {
  background-color: var(--e-a-bg-active);
  color: var(--e-a-color-txt-accent);
}
.elementor-publish__tab.elementor-active::after {
  content: "";
  position: absolute;
  inset-block-start: 0;
  inset-inline-start: 0;
  height: 100%;
  width: 3px;
  background-color: var(--e-a-border-color-accent);
}
.elementor-publish__tab__image {
  width: 50px;
  flex-shrink: 0;
}
.elementor-publish__tab__image img {
  width: 100%;
}
.elementor-publish__tab__content {
  text-align: start;
  padding-inline-start: 15px;
}
.elementor-publish__tab__title {
  font-size: 18px;
  font-weight: bold;
}

#elementor-theme-builder-conditions {
  margin: 40px 0 60px;
}
#elementor-theme-builder-conditions-view {
  overflow: hidden;
}
#elementor-theme-builder-conditions .elementor-control {
  background-color: transparent;
  padding: 0;
}
#elementor-theme-builder-conditions .elementor-control::before {
  content: none;
}
#elementor-theme-builder-conditions .elementor-control select {
  border-width: 0;
  height: 40px;
  padding: 0 14px;
}
#elementor-theme-builder-conditions .elementor-control-type-query {
  width: 100px;
}
#elementor-theme-builder-conditions .elementor-control-type-select .elementor-control-input-wrapper::after {
  inset-inline-end: 10px;
}
#elementor-theme-builder-conditions .elementor-control-type {
  width: 120px;
}
#elementor-theme-builder-conditions .elementor-control-type[data-elementor-condition-type=include] .elementor-control-input-wrapper::before {
  content: "\e8cc";
}
#elementor-theme-builder-conditions .elementor-control-type[data-elementor-condition-type=exclude] .elementor-control-input-wrapper::before {
  content: "\e8cd";
}
#elementor-theme-builder-conditions .elementor-control-type[data-elementor-condition-type=exclude] select, #elementor-theme-builder-conditions .elementor-control-type[data-elementor-condition-type=include] select {
  padding-inline-start: 33px;
}
#elementor-theme-builder-conditions .elementor-control-type .elementor-control-input-wrapper::before {
  font-family: eicons;
  position: absolute;
  inset-block-start: 50%;
  inset-inline-start: 13px;
  transform: translateY(-50%);
  font-size: 15px;
}
#elementor-theme-builder-conditions .elementor-theme-builder-conditions-repeater-row-controls {
  display: flex;
  flex-grow: 1;
  margin-inline-end: 10px;
  width: 70%;
  border: var(--e-a-border-bold);
  overflow: hidden;
  border-radius: var(--e-a-border-radius);
}
#elementor-theme-builder-conditions .elementor-theme-builder-conditions-repeater-row-controls .elementor-control:not(:first-child) {
  flex-grow: 1;
  border-inline-start: var(--e-a-border-bold);
  margin-inline-start: 1px;
}
#elementor-theme-builder-conditions .elementor-theme-builder-conditions-repeater-row-controls .elementor-control:not(:first-child) select {
  border-radius: 0;
}
#elementor-theme-builder-conditions .elementor-repeater-fields-wrapper {
  max-width: 700px;
  width: 100%;
  margin: auto;
}
#elementor-theme-builder-conditions .elementor-repeater-fields {
  display: flex;
  align-items: center;
  justify-content: center;
  margin-block-start: 10px;
}
#elementor-theme-builder-conditions .elementor-control-field {
  display: block;
}
#elementor-theme-builder-conditions .elementor-control-title,
#elementor-theme-builder-conditions .elementor-control-spinner {
  display: none;
}
#elementor-theme-builder-conditions .elementor-control-input-wrapper {
  width: 100%;
  max-width: initial;
}
#elementor-theme-builder-conditions .select2-selection {
  height: 40px;
  border: none;
  border-radius: 0;
}
#elementor-theme-builder-conditions .select2-selection__rendered {
  line-height: 40px;
  padding-inline-start: 15px;
  text-align: start;
}
#elementor-theme-builder-conditions .select2-selection__arrow {
  height: 30px;
}
#elementor-theme-builder-conditions .select2-selection__arrow b {
  border-width: 4px 4px 0;
  margin-block-start: 2px;
  margin-inline-start: -7px;
}
#elementor-theme-builder-conditions .elementor-repeater-tool-remove {
  font-size: 18px;
  cursor: pointer;
  color: var(--e-a-color-txt);
}
#elementor-theme-builder-conditions .elementor-button-wrapper {
  margin-block-start: 50px;
}
#elementor-theme-builder-conditions .elementor-repeater-add {
  padding: 12px 26px;
}

.elementor-error .elementor-theme-builder-conditions-repeater-row-controls {
  border: 1px solid var(--e-a-color-warning);
}

.elementor-conditions-conflict-message {
  margin-block-start: 10px;
  font-size: 14px;
  font-weight: 400;
  line-height: 1.4;
  color: var(--e-a-color-danger);
  text-align: center;
}
.elementor-conditions-conflict-message a,
.elementor-conditions-conflict-message a:hover {
  color: var(--e-a-color-danger);
}

.elementor-panel-footer-theme-builder-buttons-wrapper .elementor-panel-footer-sub-menu {
  display: flex;
}
.elementor-panel-footer-theme-builder-buttons-wrapper .elementor-panel-footer-sub-menu-item {
  width: 100%;
}
.elementor-panel-footer-theme-builder-buttons-wrapper .elementor-panel-footer-sub-menu-item i {
  margin-inline-end: 5px;
}
.elementor-panel-footer-theme-builder-buttons-wrapper .elementor-panel-footer-sub-menu-item > * {
  display: inline-block;
  line-height: 40px;
}

.elementor-conditions-select2-dropdown {
  border: none;
  border-radius: 0;
}
.elementor-conditions-select2-dropdown .select2-results__message {
  display: none;
}
.elementor-conditions-select2-dropdown .select2-search--dropdown .select2-search__field {
  border-width: 0 0 1px;
  border-radius: 0;
}

#elementor-toast.e-theme-builder-save-toaster .dialog-buttons-wrapper {
  flex-direction: column;
}
#elementor-toast.e-theme-builder-save-toaster .dialog-buttons-message {
  text-align: center;
}
#elementor-toast.e-theme-builder-save-toaster .dialog-open_site_editor {
  margin-block-end: 10px;
}

.elementor-control.elementor-control-sitemap_items.elementor-control-type-repeater .elementor-repeater-row-tools .elementor-repeater-row-item-title span {
  text-transform: capitalize;
}

.elementor-editor-popup .elementor-tab-control-settings a::before {
  content: "\e922";
}

#elementor-publish .elementor-popup__display-settings .elementor-control-type-slider .elementor-control-input-wrapper {
  width: 150px;
}
#elementor-publish .elementor-popup__display-settings .elementor-control-input-wrapper {
  width: 80px;
  max-width: 100%;
}
#elementor-publish .elementor-popup__display-settings .elementor-control-type-raw_html {
  padding: 0 0 10px;
}

.elementor-popup__display-settings {
  text-align: start;
}
.elementor-popup__display-settings_controls_group {
  display: flex;
  align-items: center;
  height: 60px;
  border: var(--e-a-border);
  margin-block-end: 10px;
  padding-inline-end: 20px;
  border-radius: var(--e-a-border-radius);
}
.elementor-popup__display-settings_controls_group:hover {
  background-color: var(--e-a-bg-hover);
}
.elementor-popup__display-settings_controls_group.elementor-active {
  background-color: var(--e-a-bg-active);
  color: var(--e-a-color-txt-accent);
  border-color: var(--e-a-border-color-accent);
}
.elementor-popup__display-settings_controls_group:not(.elementor-active) .elementor-control:nth-child(2) h3 {
  color: #9DA5AE;
}
.elementor-popup__display-settings_controls_group__icon {
  width: 60px;
  height: 60px;
  border-inline-end: var(--e-a-border);
  display: inline-flex;
  align-items: center;
  justify-content: center;
}
.elementor-popup__display-settings_controls_group__icon img {
  width: 35px;
}
.elementor-popup__display-settings_controls_group .elementor-control {
  padding: 0;
  margin: 0;
}
.elementor-popup__display-settings_controls_group .elementor-control:nth-child(2) {
  width: 230px;
}
.elementor-popup__display-settings_controls_group .elementor-control:nth-child(2) h3 {
  font-size: 16px;
  font-weight: 400;
}
.elementor-popup__display-settings_controls_group .elementor-control:not(:nth-child(2)) .elementor-control-title:not(:empty) {
  width: 75px;
}
.elementor-popup__display-settings_controls_group .elementor-control:not(:last-child) {
  margin-inline-start: 25px;
}
.elementor-popup__display-settings_controls_group .elementor-control-type-slider .elementor-control-input-wrapper {
  display: flex;
}
.elementor-popup__display-settings_controls_group .elementor-control-type-slider .elementor-slider-input {
  width: 45%;
}
.elementor-popup__display-settings_controls_group .elementor-control-type-switcher .elementor-control-field {
  justify-content: flex-end;
}
.elementor-popup__display-settings .elementor-control-type-section {
  display: none;
}
.elementor-popup__display-settings__group-toggle {
  flex-grow: 1;
}

#elementor-popup-timing__controls .select2-selection {
  min-height: 27px;
}
#elementor-popup-timing__controls .select2-selection__rendered {
  line-height: 1;
}
#elementor-popup-timing__controls .select2-selection__choice {
  font-size: 10px;
}

#elementor-popup__timing-controls-group--url .elementor-control-url_url .elementor-control-input-wrapper {
  width: 200px;
}
#elementor-popup__timing-controls-group--sources .elementor-control-sources_sources .elementor-control-input-wrapper {
  width: 300px;
}
#elementor-popup__timing-controls-group--devices .elementor-control-devices_devices .elementor-control-input-wrapper {
  width: 330px;
}
#elementor-popup__timing-controls-group--logged_in .elementor-control-logged_in_roles .elementor-control-input-wrapper {
  width: 195px;
}
#elementor-popup__timing-controls-group--browsers .elementor-control-browsers_browsers .elementor-control-input-wrapper {
  width: 100px;
}
#elementor-popup__timing-controls-group--browsers .elementor-control-browsers_browsers_options .elementor-control-input-wrapper {
  width: 200px;
}

#elementor-popup__timing-controls-group--times .elementor-control-field {
  display: unset;
}

#elementor-popup__timing-controls-group--schedule .elementor-control-title {
  width: unset;
}
#elementor-popup__timing-controls-group--schedule .elementor-control-input-wrapper {
  margin-block-start: 5px;
}
#elementor-popup__timing-controls-group--schedule div[class*=elementor-control-schedule_] .elementor-control-content .elementor-control-field {
  display: block;
}
#elementor-popup__timing-controls-group--schedule div[class*=elementor-control-schedule_] .elementor-control-content .elementor-control-input-wrapper {
  width: 108px;
}
#elementor-popup__timing-controls-group--schedule .elementor-control-schedule_timezone {
  margin-inline-start: -17px;
}

.elementor-control-type-raw_html .elementor-descriptor-subtle a {
  color: inherit;
  border-block-end-color: inherit;
  font-weight: 500;
}
.elementor-control-type-raw_html .elementor-descriptor-subtle a:hover {
  color: #0C0D0E;
}

.e-page-transition-preview::before {
  content: "";
  height: 1em;
  width: 0.8em;
  margin-inline-end: 4px;
  background-image: url("data:image/svg+xml,%3Csvg width='10' height='13' viewBox='0 0 10 13' fill='none' xmlns='http://www.w3.org/2000/svg'%3E%3Cpath d='M8.40554 6.20969C8.6115 6.34841 8.6115 6.65153 8.40554 6.79026L1.19553 11.6467C0.963052 11.8033 0.65 11.6368 0.65 11.3565L0.650001 1.64349C0.650001 1.36319 0.963054 1.19661 1.19553 1.3532L8.40554 6.20969Z' stroke='white' stroke-width='1.3'/%3E%3C/svg%3E%0A");
  background-repeat: no-repeat;
  background-size: contain;
  display: inline-block;
  vertical-align: top;
  scale: calc(1 * var(--direction-multiplier, 1)) 1;
}

.elementor-template-query-control-actions {
  display: flex;
  align-items: center;
  justify-content: center;
  margin-block-start: 15px;
  gap: 15px;
}

.e-control-display-conditions__wrapper,
.e-control-display-conditions-promo__wrapper {
  display: flex;
  justify-content: space-between;
}
.e-control-display-conditions__desc,
.e-control-display-conditions-promo__desc {
  align-self: center;
}
.e-control-display-conditions__desc .eicon-lock,
.e-control-display-conditions-promo__desc .eicon-lock {
  margin-inline-start: 15px;
}
.e-control-display-conditions__desc .eicon-lock:hover,
.e-control-display-conditions-promo__desc .eicon-lock:hover {
  color: var(--e-a-color-accent);
}
.e-control-display-conditions.eicon-flow,
.e-control-display-conditions-promo.eicon-flow {
  align-self: flex-end;
  cursor: pointer;
  border: var(--e-a-border-bold);
  border-radius: var(--e-a-border-radius);
  padding: 5px;
}
.e-control-display-conditions.eicon-flow.filled,
.e-control-display-conditions-promo.eicon-flow.filled {
  background-color: var(--e-a-bg-active);
  color: #E73CF6;
}
/*# sourceMappingURL=editor.css.map *//*! elementor-pro - v3.32.0 - 29-09-2025 */
*[data-editable-elementor-document] {
  position: relative;
}
*[data-editable-elementor-document]::before, *[data-editable-elementor-document]::after {
  content: "";
  display: table;
}
*[data-editable-elementor-document] .elementor-document-handle {
  position: absolute;
  z-index: 2147483620;
  cursor: pointer;
  inset: 0;
  display: none;
  border: 2px solid var(--e-a-color-primary, #F3BAFD);
}
*[data-editable-elementor-document] .elementor-document-handle::before {
  content: "";
  position: absolute;
  background: var(--e-a-color-primary, #F3BAFD);
  opacity: 0.3;
  inset: 0;
}
*[data-editable-elementor-document] .elementor-document-handle__inner {
  display: none;
  align-items: center;
  position: absolute;
  top: 0;
  left: 50%;
  transform: translateX(-50%);
  background: var(--e-a-color-primary, #F3BAFD);
  padding: 8px 16px;
  font-family: Roboto, Arial, Helvetica, sans-serif;
  font-size: 12px;
  line-height: 14px;
  color: var(--e-p-border-global-invert, #0C0D0E);
  gap: 8px;
  border-radius: 0 0 3px 3px;
}
*[data-editable-elementor-document] .elementor-document-handle__inner::before, *[data-editable-elementor-document] .elementor-document-handle__inner::after {
  content: "";
  position: absolute;
  border: solid transparent;
}
*[data-editable-elementor-document] .elementor-document-handle__inner::before {
  right: calc(100% - 1px);
  border-inline-end-color: var(--e-a-color-primary, #F3BAFD);
  border-width: 0 14px 30px 0;
}
*[data-editable-elementor-document] .elementor-document-handle__inner::after {
  left: calc(100% - 1px);
  border-inline-start-color: var(--e-a-color-primary, #F3BAFD);
  border-width: 0 0 30px 14px;
}
*[data-editable-elementor-document].e-embedded-document-active .elementor-document-handle:not(.elementor-document-save-back-handle), *[data-editable-elementor-document].elementor-widget-container .elementor-document-handle:not(.elementor-document-save-back-handle) {
  bottom: unset;
  border-block-end: unset;
}
*[data-editable-elementor-document].e-embedded-document-active .elementor-document-handle:not(.elementor-document-save-back-handle)::before, *[data-editable-elementor-document].elementor-widget-container .elementor-document-handle:not(.elementor-document-save-back-handle)::before {
  display: none;
  bottom: unset;
}

.elementor-editor-active *[data-editable-elementor-document]:not(.elementor-edit-mode):hover .elementor-document-handle:not(.elementor-document-save-back-handle) {
  display: block;
}
.elementor-editor-active *[data-editable-elementor-document]:not(.elementor-edit-mode):hover .elementor-document-handle:not(.elementor-document-save-back-handle)::before {
  display: block;
}
.elementor-editor-active *[data-editable-elementor-document]:not(.elementor-edit-mode):hover .elementor-document-handle:not(.elementor-document-save-back-handle) .elementor-document-handle__inner {
  display: flex;
}
.elementor-editor-active *[data-editable-elementor-document].loading {
  opacity: 0.5;
}
.elementor-editor-active *[data-editable-elementor-document][data-elementor-type=single] > .elementor-document-handle {
  transform: translateX(-50%) translateY(-100%);
  border-radius: 3px 3px 0 0;
}
.elementor-editor-active *[data-editable-elementor-document][data-elementor-type=single] > .elementor-document-handle::before {
  border-width: 30px 14px 0 0;
}
.elementor-editor-active *[data-editable-elementor-document][data-elementor-type=single] > .elementor-document-handle::after {
  border-width: 30px 0 0 14px;
}

[data-elementor-post-type=elementor_library] > .elementor-document-handle {
  border: 2px solid var(--e-p-border-global, #5EEAD4);
}
[data-elementor-post-type=elementor_library] > .elementor-document-handle::before {
  background-color: var(--e-p-border-global, #5EEAD4);
}
[data-elementor-post-type=elementor_library] > .elementor-document-handle .elementor-document-handle__inner {
  background-color: var(--e-p-border-global, #5EEAD4);
}
[data-elementor-post-type=elementor_library] > .elementor-document-handle .elementor-document-handle__inner::before {
  border-inline-end-color: var(--e-p-border-global, #5EEAD4);
}
[data-elementor-post-type=elementor_library] > .elementor-document-handle .elementor-document-handle__inner::after {
  border-inline-start-color: var(--e-p-border-global, #5EEAD4);
}

.elementor-widget.elementor-sticky--effects .elementor-editor-widget-settings {
  right: -14px;
}

.elementor-editor-active .elementor.elementor-edit-mode .elementor-widget.elementor-global-widget:hover {
  outline: 1px solid var(--e-p-border-global);
}
.elementor-editor-active .elementor.elementor-edit-mode .elementor-widget.elementor-global-widget.elementor-element-editable, .elementor-editor-active .elementor.elementor-edit-mode .elementor-widget.elementor-global-widget.elementor-element-editable:hover {
  box-shadow: 0 0 0 2px var(--e-p-border-global);
}
.elementor-editor-active .elementor.elementor-edit-mode .elementor-global-widget .elementor-editor-widget-settings {
  background-color: var(--e-p-border-global);
}
.elementor-editor-active .elementor.elementor-edit-mode .elementor-global-widget .elementor-editor-widget-settings .elementor-editor-element-setting {
  background-color: var(--e-p-border-global);
  color: var(--e-p-border-global-invert);
}
.elementor-editor-active .elementor.elementor-edit-mode .elementor-global-widget .elementor-editor-widget-settings .elementor-editor-element-setting:hover {
  background-color: var(--e-p-border-global-hover);
}
.elementor-editor-active .elementor.elementor-edit-mode .elementor-global-widget .elementor-editor-widget-settings .elementor-editor-element-setting.elementor-editor-element-save {
  display: none;
}

.elementor-embedded-editor.elementor-location-header .elementor-section-wrap:not(:empty) + #elementor-add-new-section {
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}

.elementor-editor-preview .elementor-edit-area-active[data-elementor-type=loop-item] .elementor-element-overlay,
.elementor-editor-preview .elementor-edit-area-active[data-elementor-type=loop-item] .elementor-empty,
.elementor-editor-preview .elementor-edit-area-active[data-elementor-type=loop-item] .elementor-add-section,
.elementor-editor-preview .elementor-edit-area-active[data-elementor-type=loop-item] .elementor-add-section-inline,
.elementor-editor-preview .elementor-edit-area-active[data-elementor-type=loop-item] .elementor-empty-view,
.elementor-editor-preview .elementor-edit-area-active[data-elementor-type=loop-item] .elementor-widget-empty {
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}
.elementor.elementor-edit-area-active .elementor-document-handle.elementor-document-save-back-handle {
  display: block;
  bottom: unset;
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}
.elementor.elementor-edit-area-active .elementor-document-handle.elementor-document-save-back-handle:before {
  display: none;
}
.elementor.elementor-edit-area-active .elementor-document-handle.elementor-document-save-back-handle > .elementor-document-handle__inner {
  display: flex;
  opacity: 1;
}
.elementor-document-handle.elementor-document-save-back-handle .elementor-document-handle__inner {
  transform: translateX(-50%) translateY(-100%);
  border-radius: 3px 3px 0 0;
}
.elementor-document-handle.elementor-document-save-back-handle .elementor-document-handle__inner:before {
  border-width: 30px 14px 0 0;
}
.elementor-document-handle.elementor-document-save-back-handle .elementor-document-handle__inner:after {
  border-width: 30px 0 0 14px;
}
.elementor-document-handle.elementor-document-save-back-handle .eicon-arrow-left,
.elementor-document-handle.elementor-document-save-back-handle .eicon-arrow-right {
  margin-inline-end: 5px;
}
.elementor-loop-container > div.elementor-edit-area-active:first-of-type {
  border: 2px solid #5EEAD4;
}

div[class*=elementor-widget-loop] .elementor-edit-area-active[data-editable-elementor-document], div[class*=elementor-widget-loop] .elementor-edit-area-active.swiper-slide-active, div[class*=elementor-widget-loop] .elementor-edit-area-active.e-loop-first-edit:first-of-type {
  border: 2px solid #5EEAD4;
}
div[class*=elementor-widget-loop] .elementor-edit-area-active .elementor-document-save-back-handle {
  display: flex;
  line-height: initial;
  white-space: nowrap;
}
div[class*=elementor-widget-loop] #elementor-add-new-section {
  margin: 30px auto;
}
div[class*=elementor-widget-loop] .elementor-add-section-inner {
  padding: 15px 0;
}

.elementor-edit-area-active[data-elementor-type=loop-item] .elementor-section-wrap {
  /* Overwrite the 25px min-height from the default .elementor-section-wrap:empty, as this causes unnecessary
  white space between the "Drag widget here" box and the document handles for in-place editing, making
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}
.elementor-edit-area-active[data-elementor-type=loop-item] .elementor-section-wrap:not(:empty) + #elementor-add-new-section {
  display: none;
}
.elementor-edit-area-active[data-elementor-type=loop-item] .elementor-section-wrap:empty {
  min-height: 0;
}

.elementor-editor-active [class*=elementor-widget-loop] .elementor:not([data-editable-elementor-document]):not(.e-loop-alternate-template):hover {
  box-shadow: initial;
}

.elementor-editor-active [class*=elementor-widget-loop]:hover .elementor-document-handle:not(.elementor-document-save-back-handle) {
  display: flex;
  line-height: initial;
  white-space: nowrap;
}
.elementor-editor-active [class*=elementor-widget-loop]:hover .elementor-document-handle:not(.elementor-document-save-back-handle)::before {
  display: block;
}
.elementor-editor-active [class*=elementor-widget-loop]:hover .elementor-document-handle:not(.elementor-document-save-back-handle) .elementor-document-handle__inner {
  display: flex;
}
.elementor-editor-active [class*=elementor-widget-loop]:hover .e-loop-alternate-template {
  box-shadow: 0 0 0 1px #9DA5AE;
}

.e-loop-template-canvas {
  display: flex;
  align-items: center;
  justify-content: center;
  min-height: 100vh;
}
.e-loop-template-canvas [data-elementor-type=loop-item].e-loop-item {
  max-width: var(--preview-width, 410px);
  width: var(--preview-width, 410px);
}
.e-loop-template-canvas [data-elementor-type=loop-item].e-loop-item #elementor-add-new-section {
  width: var(--preview-width, 410px);
}
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https://tribunadotocantins.com.br/wp-content/uploads/2023/03/img20230308163330158-768x512-150x100.jpg 150w" width="768" height="512" layout="responsive" alt="Reforma tributária em análise na Câmara pretende reduzir o imposto pago pelos mais pobres &#8211; Notícias"><amp-img fallback data-hero data-hero src="https://tribunadotocantins.com.br/wp-content/plugins/accelerated-mobile-pages/images/SD-default-image.png" width="768" height="512" layout="responsive" alt="Reforma tributária em análise na Câmara pretende reduzir o imposto pago pelos mais pobres &#8211; Notícias"></amp-img></amp-img> </figure> </div> <div class="sp-cnt"> <div class="cntr"> <div class="sp-rl"> <div class="sp-rt"> <div class="cntn-wrp artl-cnt"> <div id="bsf_rt_marker"></div><p> <br>
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                      14/03/2023 – 14:26  
                    </p> <div id="image-container-944713" class="image-container acss61a02" data-midia="944713"> <p><em>Vinicius Loures/Câmara dos Deputados</em></p> <p>Reunião do grupo de trabalho que analisa as propostas de reforma tributária</p> </div> <p>Integrantes do grupo de trabalho sobre a reforma tributária (PECs 45/19 e 110/19) destacam que a redução da regressividade é um dos principais pontos da reformulação que está em estudo no colegiado. A regressividade ocorre quando o pobre paga mais imposto que o rico. E isso acontece porque o pobre tem que gastar quase tudo em consumo, enquanto o rico poupa.</p> <p>O deputado Mauro Benevides Filho (PDT-CE) afirmou que os impostos sobre consumo respondem por quase a metade da arrecadação e a reforma quer justamente unificar cinco deles (<span id="4186" class="termoGlossario" title="Imposto sobre Produtos Industrializados (IPI): Imposto cobrado pelo governo federal que incide sobre os produtos fabricados no País ou importados. A alíquota varia conforme o produto.">IPI</span>, <span id="4109" class="termoGlossario" title="Principal imposto arrecadado pelos estados e o Distrito Federal, incide sobre a comercialização de produtos e a prestação de serviços. Do total arrecadado, 25% são transferidos para os municípios.">ICMS</span>, <span id="4497" class="termoGlossario" title="Tributo de competência dos municípios e do Distrito Federal, incide sobre 40 tipos de serviços listados na Lei Complementar 116/03. As alíquotas variam de 2% a 5%, dependendo do serviço.">ISS</span>, <span id="4104" class="termoGlossario" title="Tributo que incide sobre a receita das pessoas jurídicas de direito privado, exceto as empresas submetidas ao Simples Nacional. Os recursos arrecadados são exclusivos da União e destinam-se ao financiamento da saúde, previdência e assistência social.">Cofins</span> e <span id="4110" class="termoGlossario" title="O Programa de Integração Social (PIS) e o Programa de Formação do Patrimônio do Servidor Público (Pasep) formam um único fundo mantido pelas pessoas jurídicas, com exceção das micro e pequenas empresas optantes pelo regime tributário Simples Nacional. As alíquotas das contribuições variam de 0,65% a 1,65% sobre o total das receitas. Esses recursos são destinados aos trabalhadores em forma de rendimentos ou abonos salariais.">PIS</span>) em um único imposto que será cobrado no destino final do bem ou serviço.</p> <p>Em vez de desonerar produtos da cesta básica como ocorre hoje, o que beneficia todos indistintamente, a ideia é usar os cadastros de famílias pobres para devolver o tributo de forma automática somente para estes.</p> <p><strong>Isenção imediata</strong><br>Os deputados ainda querem mais explicações sobre os recursos tecnológicos envolvidos para garantir que a pessoa mais pobre não saia do mercado pagando imposto. É o que defende Mauro Benevides Filho.</p> <p>“Só acredito na sistemática de quando você for pagar o tributo, for comprar o bem ou pagar o serviço, na hora esse sistema da loja esteja conectado com o <span id="4330" class="termoGlossario" title="Instrumento de coleta de dados que identifica e caracteriza famílias com renda mensal de até meio salário mínimo por pessoa. Os dados obtidos por meio do CadÚnico são consolidados e utilizados, obrigatoriamente, na seleção de beneficiários dos programas sociais do Governo Federal. Governos estaduais e municipais também podem usar os dados do cadastro para analisar o perfil socioeconômico da população e, desse modo, implantar políticas direcionadas às necessidades locais.">CadÚnico</span>, examina pelo CPF ou pelo NIS (Número de Identificação Social) se ele está no CadÚnico. Se ele estiver, você já não paga na hora. Aí sim”, disse o deputado.</p> <p><strong>Fim da cumulatividade</strong><br>Unificar a legislação e as alíquotas dos tributos atuais terá um impacto para setores como a indústria, que tem muitos créditos a receber de fases anteriores da produção de um bem. É que a reforma também acaba com a cumulatividade. Ou seja, o industrial vai receber créditos sobre o imposto pago na matéria-prima e nos equipamentos que comprou, como explica Mauro Benevides Filho.</p> <p>“E aí todo o imposto pago na cadeia anterior será abatido. Já nos serviços, no setor de saúde, educação, transporte coletivo… Hoje esses serviços pagam 5% de ISS, pagam 3,65% de PIS/Cofins e mais alguma outra coisa. Isso vai dar no máximo 11%. Então eles reclamam que vão sair de 11% para 25%. Portanto é perigoso. Eu estou defendendo que não podemos ter uma única alíquota. Eu defendo pelo menos duas alíquotas”, observou.</p> <p><strong>Competitividade</strong><br>Mas os deputados acreditam que é importante dar mais competitividade à indústria, como diz o deputado Sidney Leite (PSD-AM). “Nós sabemos que a indústria brasileira tem regredido muito nos últimos anos. A indústria já teve 35% de participação no PIB. Hoje é em torno de 10%”, disse.</p> <p>Segundo Sidney Leite, para facilitar a aprovação da reforma, as propostas em estudo (<a href="https://www.camara.leg.br/noticias/555563-proposta-simplifica-sistema-tributario-e-unifica-tributos-sobre-consumo">PEC 45/19</a> e PEC 110/19, do Senado) contêm flexibilidades em relação aos benefícios fiscais já concedidos. “Não é só a Zona Franca que tem incentivo. Todos os estados concedem incentivos e inúmeras cadeias e setores da economia são beneficiados com incentivos fiscais. Como será o tratamento para isso? Porque todas as vezes que se fala em incentivo fiscal, só se aponta a Zona Franca”, disse.</p> <p>O governo tem afirmado, no entanto, que todos os setores devem ganhar com a simplificação e a redução da burocracia tributária prevista na reforma. Segundo Sidney Leite, são R$ 5,5 trilhões em litígios administrativos e judiciais.</p> <p> </p> <p>        </p><amp-iframe class="infografico-container acssb1182" src="https://www.camara.leg.br/internet/agencia/infograficos-html5/propostas-reforma-tributaria/index.html" sandbox="allow-scripts allow-same-origin allow-popups allow-forms allow-top-navigation" height="400" layout="fixed-height"><div placeholder="" class="amp-wp-iframe-placeholder"></div></amp-iframe> <p> </p> <p> </p> <p><strong>Crítica ao modelo</strong><br>Outro integrante do GT, porém, o deputado Luiz Philippe de Orleans e Bragança (PL-SP), defende que estados e municípios tenham a sua própria legislação tributária sobre consumo. Segundo ele, o modelo proposto é “utópico”.</p> <p>“Ela vem com um viés de concentração de poder no Executivo e na União. Isso é muito nocivo. Porque se estabelecem alíquotas únicas e tentam aplicar isso no País todo. Então tentam governar pela média. Na média, todos saem perdendo”, afirmou.</p> <p>Na reforma em discussão, a ideia é ter um imposto único, mas estados e municípios poderiam alterar as suas parcelas do imposto caso queiram arrecadar mais ou dar benefícios aos consumidores. Mas Luiz Philippe não vê problemas na chamada “guerra fiscal” que os estados fazem para atrair setores empresariais. Ele classifica isso de “competição” e que o problema estaria na burocracia do sistema. Ele também defende que o Imposto de Renda seja descentralizado.</p> <p class="acssb0fc8">Reportagem – Sílvia Mugnatto<br>Edição – Roberto Seabra</p> </div> <p><br>
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width="15" height="15" /> </a> </li> </ul> </div> <div class="sp-athr desk-athr"> <span class="athr-tx">Published by</span> <div class="amp-author "> <div class="author-details "><span class="author-name">Tribuna do Tocantins</span> </div> </div> </div> <div class="post-date desk-date"> <div class="loop-date">4 anos ago</div> </div> <div class="srp"> <ul class="clearfix"> <h3 class="amp-related-posts-title">Related Post</h3> <li class="has_thumbnail"> <div class="rlp-image"> <a href="https://tribunadotocantins.com.br/pesquisa-que-colocava-vicentinho-na-frente-e-suspensa-pela-justica-por-falta-de-transparencia-e-irregularidades/amp/" rel="bookmark" title="PESQUISA QUE COLOCAVA VICENTINHO NA FRENTE É SUSPENSA PELA JUSTIÇA POR FALTA DE TRANSPARÊNCIA E IRREGULARIDADES"> <amp-img data-hero src="https://tribunadotocantins.com.br/wp-content/webp-express/webp-images/uploads/2026/04/WhatsApp-Image-2026-04-01-at-11.16.19.jpeg.webp" alt="Pesquia Suspensa" width="220" height="134" 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title="Sebrae Tocantins leva empresários a Dubai e China em missão internacional | ASN Tocantins"><amp-img data-hero src="https://tribunadotocantins.com.br/wp-content/webp-express/webp-images/uploads/2026/10/missao_p10950_thumb_resized.jpeg.webp" width="346" height="188" layout=responsive class="" alt="Sebrae Tocantins leva empresários a Dubai e China em missão internacional | ASN Tocantins"><amp-img fallback data-hero src="https://tribunadotocantins.com.br/wp-content/plugins/accelerated-mobile-pages/images/SD-default-image.png" width="346" height="188" layout=responsive class="" alt="Sebrae Tocantins leva empresários a Dubai e China em missão internacional | ASN Tocantins"></amp-img></amp-img></a></div> </div> <div class="fsp-cnt"> <ul class="loop-category"><li class="amp-cat-15"><a href="https://tribunadotocantins.com.br/categoria/negocios/amp/">Negócios</a></li></ul> <h2 class='loop-title' ><a 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