Dr. Financiar.

7/21/2019 Dr. Financiar.

http://slidepdf.com/reader/full/dr-financiar-56da46713caf3 1/34

CUPRINS

INTRODUCERE.............................................................................................................2

NOTIUNEA SI ELEMENTELE SISTEMULUI DE IMPOZITARE.............................4

CLASIFICAREA IMPOZITELOR.................................................................................8IMPOZITUL PE VENIT...............................................................................................12

FACILITATI ACORDATE UNOR CATEGORII DE CONTRIBUABILI...................16

IMPOZITUL PRIVAT...................................................................................................20

IMPOZITE LOCALE....................................................................................................22

IMPOZITUL FUNCIAR...............................................................................................23IMPOZITUL PE BUNURILE IMOBILIARE..............................................................28

CONCLUZIE................................................................................................................31

BIBLIOGRAFIE...........................................................................................................32



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efectuarea unor actiuni determinate si concrete de catre organul împuternicit sau de catre persoana cu functii

de raspundere a acestuia pentru sau în raport cu contribuabilul care a achitat aceasta plata”. T)")-#"# ,"

pr(#!%" &# taxa este o plata obligatorie cu titlu gratuit care nu este impozit.”

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," %n *'p)!*".

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&)n","# )pr#"** *$#$ "&.

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(n*"%r*$)r ,* , '*&,)r#!# $# ,%'# &)r&"#r** &7$"%*$*$)r.

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&)n+)r' #r". 1 C)- F*,&#$ #$ Rp%$*&** M)$-)(# $ ()* -,&r* $# &#p*")$%$ Impozite pe venit” &#p*")$%

%r'#")r.

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&)n,"#"#r# ,* (#$%#r# )*&"%$%* ,#% '#"r** *'p)!#*$ ,* ")")-#"# # p$#"*")r%$%*. n pr#&"*&# +*n#n&*#r=

+*,&#$# , +)$),,& '")- *n-*r&" - *-n"*+*&#r ,* (#$%#r n r#p)r" &% #,p&" "r*)#r #$ )*&"%$%*

*'p)!#*$/ p #! +)r+"#r &n- #n"%$ - *'p%nr ,"#*$," 'pr%n# &% p$#"*")r%$ '#r*'# #pr)*'#"*(#

# '#"r** *'p)!#*$/ p #! #-'*n*,"r#"*( &n- (#$%#r# , +#& - #n"%$ +*,&#$ p #!# -#"$)r & $

-"*n ,* '")- -*r&" #!#" p #-'*n*,"r#r# - pr) ?-&$#r#"*# &)n"r*%#*$%$%* ,#% #$"* pr,)#n@.



Termenul de plata = rpr!*n"# -#"# $# &#r ,#% pn# $ &#r %n #n%'*" *'p)!*" "r%* (#r,#" $# %"%$

,"#"%$%*. n ,"#*$*r# "r'n%$%* - p$#"# , #r n (-r *n&#,#r# r*"'*&# $# %" # (n*"%r*$)r/ &" ,*

p),**$*"#"# - p$#"# # -"*n#")r*$)r - )*&" ,#% '#"r*#$ *'p)!#*$.

Tr'n%$ - p$#"# , +*#!# ,% +)r'# %n%* *n"r(#$ - "*'p n &#-r%$ &#r%*# ,%'$ -#")r#" "r%*

(#r,#" $# %"/ ,*"%#"* - &)n ,&#-n"# ?-#"# $*'*"#@ ," %$"*'# !* # pr*)#-* r,p&"*(. Tr'n%$ - p$#"#

, p)#" +*# ,* ,% +)r'# %n* !*$ +* &n- ,&#-n"# ,* "r'n%$ - p$#"# &)*n&*-.

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p$#"*")r%$%*. O$*#"*# p$#"*")r%$%* , n#," - r%$# n ')'n"%$ &n- #&,"# # *n"r#" n p),,*# )*&"%$%*

*'p)!#*$ *#r ,"*nr# #r $)& $# "r'n%$ - p$#"#.

Pn"r% -p#,*r# "r'n%$%* - p$#"# , #p$*&# '#<)r#r* - n"r!*r pr(#!%" - $ n pr)&n" pn"r%

+*&#r !* - n"r!*r. In"r(#$%$ - "*'p pn"r% &#r , &#$&%$#!# '#<)r#r*$ - n"r!*r/ n&p &% !*%#

*'-*#" %r'#")#r p*r#r** "r'n%$%* $#$ - p$#"#/ pn# n *n&$%,*( !*%# p$#"** *'p)!*"$)r ,#% "#$)r

r,"#n" -*n *n*"*#"*(# -*")r%$%* )r*/n &#-r%$ pr)&-%r** - &%"#r ,*$*"# # &r#n"$)r +*,&#$ r,"#n".

C)n+)r' #r"*&)$%$%* 84 -*n C)-%$ F*,&#$/ p$#"# *'p)!*"%$%* p (n*" , +&"%#!# n r#" ?pr(n"*(@"r*',"r*#$/ #n** &)n)'*&* ,n" )$*#* , #&7*"/ n% '#* "r!*% - 2 '#r"*/ 2 *%n*/ 2 ,p"'r* 5* 2

-&'r* #$ #n%$%* +*,&#$/ ,%' #$ &% 14 -*n;

#@ ,%'# &#$&%$#" -rp" *'p)!*" & %r'#! # +* p$"*"/ &)n+)r' pr!n"%$%* "*"$%/ pn"r% #n%$ r,p&"*(> ,#%

@ *'p)!*"%$ & %r'# , +* p$"*"/ &)n+)r' pr!n"%$%* "*"$%/ pn"r% #n%$ pr&-n".

n"rpr*n-r*$ #r*&)$/ ),p)-r**$ rn5"* ?- +r'*r@/ )$*#" , #&7*" *'p)!*"%$ n r#"/ -*,p%n -

-rp"%$ - # #&7*"# *'p)!*"%$ n -)% "#p; pn $# 2 ,p"'r* 5* pn $# 2 -&'r* #$ #n%$%* +*,&#$.

Înlesniri, drepturi si obligatii #$ &)n"r*%#*$*$)r ,n" $'n" $#$ #-'*, - $*,$#"*# +*,&#$#.

n$,n*r*$ ?+#&*$*"#"*$@ ,n" ,"#*$*" - &$ '#* '%$" )r* ,% +)r'# - r-%&r* ,#% ,&%"*r* ,* #% n (-r#n%'*" ,*"%#"** -),*"/ - &p"*/ n &#r #n%'*"* p$#"*")r* r#$*!#!# )*&"%$ ,#% '#"r*# *'p)!#*$#.

A&)r-#r# n$,n*r*$)r , +#& "*nn- ,#'# - &)n-*"** ,p&*+*& - '%n&#/ - +#p"%$ &# %n$ %n*"#"*

nr*,"r#!# &),"%r* '#* r*-*&#" -&" &$ n &)n-*"** n)r'#$/ +)$),,& +)r"# - '%n&# n &%r, - &#$*+*&#r

,#% &% &#p#&*"#" r-%,# - '%n&# ?7#n-*&#p#"*/ *n(#$*!* "&.@. A&," n$,n*r* #% &# ,&)p ,"*'%$#r#

(#$)r*+*&#r** #n%'*")r r,%r, '#"r*#$/ # pr)-%&"** %n)r '#r+%r* ,* ,p)r*r# rn"#*$*"#"**. S '#* #&)r-#

n$,n*r* ,* n (-r# ,pr*<*n*r** +#'*$**/ +#()r*!#r** pr,)#n$)r n (r,"# ,#% &% &#p#&*"#" r-%,# - '%n&#.

D#,'n#/ $# *n&#,#r# (n*"%$%* %"#r , #&)r-# #'n#r* ,#% ,#$)n#r*/ p$#"# #n"*&*p#"#/ &#r "r%* ,#

"*n# ,#'# - p),**$*"#"*$ - p$#"# #$ -"*n#")r*$)r )*&"%$%* ,#% '#"r** *'p)!#*$. A'n#r# ,#%,#$)n#r# p$#"** %n)r *'p)!*" ," #-'*,# n%'#* n &#!%r* $*'*"#"/ #(n- n (-r -*+*&%$"#"*$ *n"r(n*" n

,*"%#"*# p#"r*')n*#$# # -*")r*$)r n pr#<'# ,&#-n"*.

P$#"# #n"*&*p#"# ," r$(#n"# n &#!%$ *'p)!*"$)r #$ &#r)r &%#n"%' #n%#$ , -#")r#!# n r#" "r*',"r*#$ ,#%

,',"r*#$.

Drp"%r*$ ,* )$*#"**$ p$#"*")r*$)r ,n" r$'n"#" n (-r# #,*%r#r** $#$*"#"** $# ,"#*$*r# ,* *n&#,#r#

)$*#"**$)r %"#r. n #&," ,n, -*")r** #% -rp"%$ ,# &#r# #p$*&#r# &)r&"# # n)r'$)r $#$ n $#"%r#

&% (#$%#r# ,* *n&#,#r# *'p)!*"$)r/ ,# &#r# ,* ,# $* , #-'*"# #&)r-#r# n$,n*r*$)r $#$/ ,# +#&# &)n","#"**

$# )r#n$ &)'p"n" &rn- r(*!%*r# *'p%nr** ,#% r&#$&%$#r# *'p)!*"%$%*/ #"%n&* &n- &)n,*-r# &#



pr(-r*$ $#$ n% #% +)," #p$*&#" &)r&". Pn"r% p$#"*$ +&"%#" #% -rp"%$ ,# #&&p" &)'pn,#r* &%

)$*#"** (**")#r ,#% ,# &#r# r,"*"%*r# $)r.

D*n"r )$*#"**$ p$#"*")r*$)r , 'n"*)n#!# -#")r*# - # p%n $# -*,p)!*"*# )r#n$)r +*n#n&*#r ")#"

*n+)r'#"**$ &r%" n (-r# (#$%#r** &)r&" # #!* - &#$&%$/ -&$#r#r# )*&"%$%* ,* '#"r** *'p)!#*$/

p$#"# n &%#n"%'%$ ,* $# "r'n$ pr(#!%" # *'p)!*"%$%* "&.



CLASIFICAREA IMPOZITELOR n pr#&"*&# +*n#n&*#r +*,&#$# , n"$n," ) -*(r,*"#" - *'p)!*" &#r , -),,& n% n%'#* &# +)r'# -#r

,* &# &)n"*n%". Pn"r% # ,,*!# '#* %,)r +&"$ -*+r*")r &#")r** - *'p)!*" p p$#n &)n)'*&/ ,)&*#$ ,*

p)$*"*& ," n&,#r# r%p#r# #&,")r# p #!# %n)r &r*"r** ,"**n"*+*&.

Dupa trasaturile de fond si de forma impozitele pot fi grupate în:1. I'p)!*" -*r&">

2. I'p)!*" *n-*r&".

Impozitele directe #% &#r#&"r*,"*& +#p"%$ &# , ,"#*$,& n)'*n#$ n ,#r&*n# %n)r pr,)#n +*!*& ,* <%r*-*&/

n +%n&"* - (n*"%r*$ ,#% #(r# #&,")r#/ p #!# &)"$)r - *'p)!*" pr(#!%" - $. E$ , n&#,#!#

-*r&" - $# ,%*&"%$ *'p)!*"%$%* $# #n%'*" "r'n -*n#*n" ,"#*$*". n &#!%$ #&,")r *'p)!*" ,%*&"%$ ,*

,%p)r"#")r%$ *'p)!*"%$%* ,n" n *n"n"*# $*%*")r%$%* %n# ,* #&#,* pr,)#n#/ -,*/ pr#&"*& %n)r* #&,"# n%

&)*n&*-.

D#&# , "*n &)n" - &r*"r**$ &#r ,"#% $# #!# #,!#r** *'p)!*"$)r -*r&" #"%n&* #&,"# p)" +* r%p#" n;#@ I'p)!*" r#$

@ I'p)!*" pr,)n#$.

Impozite reale = , ,"#*$,& n $#"%r# &% #n%'*" )*&" '#"r*#$ ?p#'n"/ &$#-*r* "&.@ +#&n-%=,

#,"r#&"*# - ,*"%#"*# pr,)n#$# # ,%*&"%$%* *'p)!*"%$%*. E$ '#* ,n" &%n),&%" ,% -n%'*r# - *'p)!*"

)*&"*( ,#% p pr)-%, -)#r& , #,#!# #,pr# pr)-%,%$%* r%" #$ )*&"%$%* *'p)!#*$/ +#r# # , +#& n*&* )

$#"%r# &% ,*"%#"*# ,%*&"%$%* *'p)!#*$.

C$ '#* r#,pn-*" *'p)!*" r#$ p p$#n *n"rn#"*)n#$ #% +)," &$ pr*(*n- *'p%nr# p#'n"%$%

&$#-*r*$)r/ -*+r*" #&"*(*"#"* n#r*&)$ pr&%' ,* &*r&%$#"* &#p*"#$%$%* #n,&=

n '#* '%$" "#r* -*n E%r)p# n ,&)$%$ "r&%" # +)," *n,"*"%*" *'p)!*" +%n&*#r. C#$&%$%$ #&,"%*# , +#& p #!#

&#-#,"r%$%* &#r &)n,"# n -,&r*r# ,* *n(n"#r*r# "rn%r*$)r -*n +*&#r $)&#$*"#"/ "r&r# $)r n"r=%n

r*,"r%/ pr&*!#r# ,%pr#+"* - "rn/ # (#$)r** +*&#r* p)r&%$ - "rn/ &% 'n"*)n#r# (n*"%r*$)r r#$*!#"

- p "rn%r*$ r,p&"*(.

D!()$"#r# *n-%,"r**/ &)'r"%$%*/ # '#n%+#&"%r*$)r # -%, $# &r,"r# n%'#r%$%* *n-%,"r*#,*$)r

',",%#r*$)r/ # &)'r&*#n"*$)r ,* # $*r=pr)+,*)n*,"*$)r. A&,"# p$#"#% %n *'p)!*" ,"#*$*" -%p# %n$

&r*"r** "r*)#r &%' #r +*; n#"%r# n"rpr*n-r**> '#r*'# &#p*"#$%$%*> n%'#r%$ $%&r#")r*$)r/ &#p#&*"#"# -

pr)-%&"* "&. A&," *'p)!*" , n%'# *'p)!*" p p#"n"#. D%p# &%' , p)#" ),r(# $ n% #,*%r# &7*"#"#

+*,&#$#/ ) %n# p#r" -*n '#"r*# *'p)!#*$# r# ,%,"r#,# - $# *'p)!*"#r/ n"r%&" *'p)!*"%$ 'n"*)n#" n% r#

#,!#" n +%n&"* - &#p#&*"#"# &)n"r*%"*(# # &)n"r*%#*$%$%*.

Un #$" *'p)!*" *n,"*"%*" r# *'p)!*"%$ p &#p*"#$%r*$ #n,"* p$#,#" n )pr#"** #n,"* ,p&%$#"*(

I'p)!*"%$ , -"r'*n# p #!# ,%'* -)n!*$)r p &#r 'pr%'%"#"%$ $ p$#"# pn"r% &#p*"#$%$ $%#" &%

'pr%'%" ,#% "*nn-%=, &)n" - &%#n"%'%$ -)n!*$)r p &#r $ n&#,# pn"r% &#p*"#$%$ -#" &% 'pr%'%".

C% ")#" n#<%n,%r*$ #$ #&,")r &#")r** - *'p)!*"/ $ , pr#&"*&# n pr!n" n"r=) ,r* - "#r*

-!()$"#" ,* n &%r, - -!()$"#r.

Impozitele personale , #,#!# #,%pr# (n*"%r*$)r ,#% #(r** n ,"rn,# $#"%r# &% ,*"%#"*# pr,)n#$# #

,%*&"%$%* *'p)!*"%$%* ')"*( pn"r% &#r , n%',& *'p)!*" ,%*&"*( A&," *'p)!*" , #p$*&# #,%pr#



(n*"%r*$)r pr,)#n$)r +*!*& ,#% <%r*-*&/ p #(r ,* #,%pr# (n*"%$%* r#$*!#" ,% +)r'# pr)+*"%$%*. L#

*'p)!*"$ pr,)n#$/ n '#* '%$" "#r* ,=# "r&%" n # -)%# <%'#"#" # ,&)$%$%* I ,* n pr*'$ -&n** #$

,&)$. =$#.

C#p*"#"*# # +)," &$ '#* (&7* *'p)!*" pr,)n#$ ,* r# ,"#*$*" n"r=) ,%'# +*#. C% "*'p%$ #p#r *'p)!*"%$ p

&$#, & +#& ) -),*r n"r (*#"# - $# )r#, ,* &# - $# ,#". D!()$"#r# &)'r"%$%* -%& $# &)n&n"r#r#

',r**$)r $# )r#, ,* $# *n,"*"%*r# *'p)!*"%$%* p &$#, - (n*"%r*.

Pr*n&*p#$$ +)r' #$ *'p)!*"$)r pr,)n#$ ,n"; *'p)!*"%$ p (n*" ,* *'p)!*"%$ p #(r. I'p)!*"%$ p (n*"

," &# '#* pr+&"*)n#"# +)r'# # *'p)!*"$)r pr,)n#$/ +**n- ,"#*$*" -*+rn"*#" p &#")r** - &)n"r*%#*$*/

pr,)#n +*!*& ,* pr,)#n <%r*-*&.

L# ')'n" #&"%#$ p p$#n *n"rn#"*)n#$ , -%& -*,&%"** #pr*n, n pr*(*n"# 'p#r"*r** *'p)!*"$)r -*r&" n

r#$ ,* pr,)n#$. T)" '#* '%$" , &)n"%r#!# *-# p)"r*(*" &#r*# *'p)!*"$ n% p)" +* 'p#r"*" n r#$ ,*

pr,)n#$/ -)#r& #&#,"# &$#,*+*&#r &)n"r#(*n &)n(n"**$)r *n"rn#"*)n#$ pr*(*n- -rp"%r*$ )'%$%*/ *#r n

#$ -)*$# rn- ?,* &$ '#* ,n"*#$@ *'p)!*" pr,)n#$ &)n"r#(*n pr*n&*p*%$%* )*&"*(*"#"** *'p)!*"$)r &#r ,"

%n pr*n&*p*% - #!# # *'p)!*"#r**/ p)"r*(*" &#r%*# *'p)!*"#r# , +#& )*&"*(/ *n-*+rn" - &#$*"#"*$ pr,)n#$#$ &)n"r*%#*$*$)r .H13

upa obiectul impunerii, impozitele pot !i clasi!icate "n#

1. I'p)!*" p (n*">

2. I'p)!*" p #(r>

3. I'p)!*" p &)n,%' ?p &7$"%*$*@.

Impozitele pe venituri ,n" &#")r* &#r $# n&p%" , pr&p#% n%'#* #,%pr# (n*"%r*$)r pr,)#n$)r

+*!*&/+* n (#r*#n"# - *'p)!*" p (n*"%$ $)#$ #$ +*&#r*# -*n"r #&," pr,)#n/ +* n (#r*#n"# '#* '%$")r

r$'n"#" -*,"*n&" p r%p ,#% &-%$ - (n*"%r* -*n #r*&%$"%r#/ *n-%,"r* ,* &)'r"/-*n r&*"*%$ $*r #$%n)r pr)+,*%n*/ (n*"%r* ,% +)r'# ,#$#r**$)r/ (n*"%r* ')*$*#r "&. #$#"%r#" #&,")r# ,=#% -!()$"#" *'p)!*"$

p (n*"%r*$ ,)&*"#"*$)r ,#% #$ pr,)#n$)r <%r*-*&.

Impozitele pe avere ,=#% -*(r,*+*&#" &# *'p)!*" pr)pr*%!*, #,%pr# #(r** #(n- &# )*&" (#$)#r#

%n%r*$)r ')*$ ,* *')*$ #$ +*&#r%* &)n"r*%#*$/ *'p)!*" #,%pr# &*r&%$#"** #(r** &%' ,n" &$ p

,%&&,*%n*/ -)n#"** - *')*$/ p #&"$ - (n!#r=&%'p#r#r # %n%r*$)r *')*$ "&./ pr&%' ,* *'p)!*" p

,%,"#n"# #(r** &# *'p)!*" &p"*)n#$ pr&p%" - 'p$% p #(r# )"*n%"# n 'pr<%r#r* - r#!)*.

Impozitele pe faptele de consum #$&#"%*,& ) &#")r* ')-rn# - *'p)!*" &% %n &%pr*n, - '#r

(#r*"#"/ n&pn- &% *'p)!*"$ *n&$%, n pr"%r*$ - (n!#r # %n%r*$)r - &)n,%' &% -n%'*r* -*+r*" =*'p)!*" p &*+r# - #+#&r*/ *'p)!*" p &*r&%$#"* '#r+%r*$)r/ #&&*! "&.#&," pr*' *'p)!*" p +#p" -

&)n,%' ,n" #r'#" - "#$ ,#% ')n)p)$%r*$ +*,&#$ *n&$%, n pr"%r*$ - (n!#r # "%"%n%$%* ,* #$")r

pr)-%, ')n)p)$*!#"/ "#$ (#'#$ "&.H14

În !unctie de scopul urmarit la introducerea lor, impozitele pot !i grupate "n#

1. I'p)!*" +*n#n&*#r>

2. I'p)!*" - )r-*n>

Impozite financiare ,n" *n,"*"%*" n ,&)p%$ r#$*!#r** - (n*"%r* n&,#r #&)pr*r** &7$"%*$*$)r ,"#"%$%*.

A,"+$ - *'p)!*" ,n" n pr*'%$ rn- *'p)!*"$ p (n*"/ "#$ - &)n,%'#"* "&.

http://www.scritub.com/economie/finante/Notiunea-de-impozit-si-element2514423.php#_ftn13







Impozitele de ordine ,n" *n"r)-%, '#* #$, pn"r% $*'*"#"r# #n%'*")r #&"*%n* ,#% n (-r# #"*nr** %n%*

"$ & n% #r &#r#&"r +*,&#$. D 'p$% pr*n *n,"*"%*r# %n)r "# r*-*&#" $# (n!#r# #%"%r*$)r #$&))$*& ,* #

"%"%n%$%* , %r'#r," $*'*"#r# &)n,%'%$%* #&,")r#/ #(n- n (-r +&"%$ $)r n)&*( #,%pr# ,#n#"#"**

pr,)#n$)r &#r $ &)n,%'#.H1

upa !recventa realizarii lor, impozitele se pot grupa "n#

1. I'p)!*" pr'#nn">

2. I'p)!*" *n&*-n"#$.

I'p)!*"$ pr'#nn" , n&#,#!# pr*)-*& ?- r%$# #n%#$J *#r *'p)!*"$ *n&*-n"#$ , *n"r)-%& ,* ,

n&#,#!# ) ,*n%r# -#"# ?- 'p$% *'p)!*"%$ p #(r ,#% p pr)+*"%r*$ &p"*)n#$ - r#!)*@.

upa institutia care le administreaza#

1. n ,"#"$ - "*p +-r#$ , -*,"*n *'p)!*" +-r#$/ *'p)!*" #$ ,"#"$)r pr)(*n&**$)r ,#% r*%n*$)r

''r #$ +-r#"** ,* *'p)!*" $)&#$.

2. n ,"#"$ - "*p %n*"#r , n"$n,& *'p)!*" #$ #-'*n*,"r#"** &n"r#$ - ,"#" "* *'p)!*" #$ )r#n$)r

#-'*n*,"r#"** p%$*& $)&#$. C# '#* *'p)r"#n"# &$#,*+*&#r # *'p)!*"$)r ," &# &#r n+#"*,#!# *'p)!*" n r#p)r" &% ')-%$

pr&pr** n -)%# &#")r**; *'p)!*" -*r&" ,* *'p)!*" *n-*r&". n,#/ ,* #&#,"# &$#,*+*&#r - rn- &% &$

pr!n"#" '#* ,%, ," %n# r$#"*(# ,* n% #,)$%"#.

A,"+$ %n** #%")r* r%,* &%' #r +* I.G.R%,#&)(# &)n,*-r# &# 'p#r"*r# *'p)!*"$)r n -*r&" ,* *n-*r&"/ #r

n (-r p - ) p#r" *'p%nr# (n*"%r*$)r/ *#r p - #$"# p#r" *'p%nr# &7$"%*$*$)r. n r#$*"#"/ n,#/

r#n*"# - -$*'*"#r -*n"r #&,"# ," +)#r" r$#"*(# ,* -p*n- - ')-%$ - *n"r+rn"# -*n"r *'p)!*"$ n

&#%!#. A,"+$ -#&# $%#' *'p)!*"%$ p (n*" &#r ," %n *'p)!*" -*r&" ,* $ pr*(*' &# *n&$%, n pr"%$ -

r#$*!#r/ #&#,"# -(*n *n-*r&"/ *#r -#&# $%#' "## p (#$)#r #-#%#"# &# *'p)!*" *n-*r&"/ $# *'p),**$*"#"#*n&$%-r** ,#$ n pr"/ -(*n %n *'p)!*" -*r&". C% ")#" #&,"# ," r$#"*(# -)#r &$#,*+*&#r# *'p)!*"$)r n

-*r&" ,* *n-*r&" -#r n% ,* ,*,"'# - *'p%nr -*r&"# ,* *n-*r&"# # (n*"%r*$)r &#r r#$ ,* pr'#nn"

+%n&"*)n#!# p +)n%$ ")"#$*"#"** - *'p)!*".

I'p)!*" -*r&"/ n ()$%"*# $)r/ #% "*n%" p#,%$ &% -!()$"#r# &)n)'**/ -)#r& $ , ,"#*$,& +* p

#n%'*" )*&" '#"r*#$ ,#% n%r* - #&"*(*"#"*/ +* p (n*" ,#% p #(r. I'p)!*"$ -*r&"/ +**n-

*n-*(*-%#$*!#"/ rpr!*n"# +)r'# &# '#* (&7 - *'p%nr. C% -),*r n pr*'$ -&n** #$ ,&)$%$%*

n $)&%$ *'p)!*"$)r #,!#" p )*&" '#"r*#$ ,#% #&"*(*"#"*/ -&* #$ *'p)!*"$)r - "*p r#$/ ,*=#% +#&%"

#p#r*"*# *'p)!*"$ ,"#*$*" p #n%'*" (n*"%r* ?,#$#r**/ pr)+*"/ rn"#J ,#% p #(r/ -&* *'p)!*"$ - "*p pr,)n#$/ &#r #% #-%, pr*n"r p$#"*")r** - *'p)!*" ,* '#r# '#,# # '%n&*")r*$)r ,* +%n&"*)n#r*$)r.

A,"+$ *'p)!*"$ -*r&"/ +**n- n)'*n#"*( ,* #(n- %n &%#n"%' ,* "r'n - p$#"# pr&*, ,"#*$*" ,

&%n),&%" - p$#"*")r*/ $ ,n" - pr+r#" n $)&%$ *'p)!*"$)r *n-*r&"/ -)#r& $# #&,"# -*n %r'#/

&)n,%'#")r** -*+r*")r '#r+%r* ,* ,r(*&** - r%$# n% ,"*% &% #n"*&*p#"* &n- ,* '#* #$, &" ()r p$#"* ,"#"%$%* &%

"*"$% - *'p)!*" *n-*r&".

C# +)r'# - #!# # *'p)!*"$)r pr,)n#$/ *'p)!*"$ p (n*" #% p%"%" +* *n"r)-%, #"%n&* &n- ,=#

nr*,"r#" ) #n%'*"# -*+rn"*r # (n*"%r*$)r r#$*!#" - -*+r*" &#")r** ,)&*#$. A&," ')'n" # +),"

'#r&#" - #p#r*"*# '%n&*")r*$)r ,* +%n&"*)n#r*$)r &#r r#$*!#% (n*"%r* ,% +)r'# ,#$#r**$)r/ # *n-%,"r*#,*$)r





&)'r&*#n"*$)r/ #n&7r*$)r &#r r#$*!#% (n*"%r* ,% +)r'# -*(*-n-$)r/ # pr)pr*"#r*$)r +%n&*#r* &#r

)"*n#% (n*"%r* ,% +)r' rn"* "&.

n nr#$/ *'p)!*"/ -%p# ,n"# ,* &)n"*n%"%$ ,#% , r#$*!#!# ,% '#* '%$" +)r' &#r ,n" ,p&*+*& -

$# %n ,"#" $# #$"%$/ &# & n r!%$"#" +)r'#!# ,*,"'%$ - *'p)!*"#r # ,"#"%$%*. D%p# +$%$ ,* n%'#r%$ -

*'p)!*"/ ,"r%&"%r# $)r/ ')-#$*"#"*$ - pr&pr/ &)"$ - *'p)!*"#r/ 'p%"rn*&*r*$ +*,&#$ #$ -*+r*")r

)r#n - ,"#"/ "r*")r*%$ p &#r , #p$*&#/ ,%*&"** $# &#r , #p$*&#/ +#&*$*"#"*$ +*,&#$ #&)r-#" ,*,"'$ -

*'p)!*"#r -*+r# - $# %n ,"#" $# #$"%$ ,* $# pr*'# (-r p#r *n&)'p#r#*$. n,# $# ) #n#$*!# '#* pr)+%n-# ,

p)" -p*,"# -)%# $#"%r* &)'%n # )r*&#r%* ,*,"' - *'p)!*"#r;

1. C#%"#r# pr'#nn"# # &#*$)r - '#r*r # (n*"%r*$)r -*n %"$ - ,"#">

2. S"#*$*r# ,*,"'$)r +*,&#$ n #!# pr*n&*p**$)r +%n-#'n"#$ #$ ")r** &)n)'*&; &7*"#"# +*,&#$#

<%,""# ,* +*&#&*"#"# *'p)!*"#r**.

Pr*'# -*n"r #&," $#"%r* , r#$*!#!# n +)r'# r+)r'$)r +*,&#$/ *n"r)-%&r# - *'p)!*" n)*/

,&7*'#r# #!* - *'p)!*"#r/ &)r$#"*# n"r -*+r*" *'p)!*"/ '#n*p%$#r# pr*(*n- *'p)!*"#r# n -*+r*"

&)" ?pr)r,*(#/ pr)p)r"*)n#$#@ "&. n & pr*(," # -)%# $#"%r#/ #"%n&* +$%$ ,*,"'%$%* +*,&#$ n '#r '#,%r# -p*n- - #"#,#r# p%"r**

&%"*( $# %n# ,#% #$"# ")r* &)n)'*&#. C% ")#" #&,"#/ -,* +*&#r ,*,"' +*,&#$ -*n )r*,*& ,"#" #r

&)n&p"**$ ,#$ ,* +)$),," "r'n** ,#* ,p&*+*&*/ $ ,n" #,'#n#")#r n pr)$'$ ,#$ +%n-#'n"#$.

T)" #,# ," ,* *-# pr*(*n- *'p)!*"%$ p (n*" -#&# ," ,#=$ pr*(*' &# %n ,%,*,"' -*n ,*,"'%$ +*,&#$ #$

,"#"%$%*. A,"+$/ n ")#" ,*,"'$ +*,&#$ n &#$*"#" - ,%*&" #$ *'p)!*"%$%* p (n*" #p#r pr,)#n$ +*!*&

,* &$ <%r*-*& &#r r#$*!#!# (n*"%r* -*n -*+r*" ,%r,.

n '#<)r*"#"# &#!%r*$)r *'p)!*"%$ p (n*" , #,#!# p +*&#r pr,)#n# &#r # r#$*!#" (n*"%r*/ +**n-/ -&*/ )

*'p%nr *n-*(*-%#$#. A"%n&* &n- (n*"%r*$ )"*n%" n &)'%n - '#* '%$" pr,)#n n% , p)" *n-*(*-%#$*!#*'p%nr# , +#& p #n,#'$%$ pr,)#n$)r &#r #% p#r"*&*p#" $# r#$*!#r# #&,")r#.



IMPOZITUL PE VENIT I'p)!*"%$ p (n*" ," r$'n"#" - titlul II al Codului fiscal . Pl$titori ,%n" pr,)#n$ +*!*& 5* <%r*-*&

&#r )*n p p#r&%r,%$ pr*)#-* +*,&#$ (n*" -*n )r*& ,%r, #+$#" n Rp%$*&# M)$-)(#/ pr&%' 5* pr,)#n$

&#r )*n (n*" *n(,"**)n#$ 5* +*n#n&*#r -*n ,%r, #+$#" n #+#r# Rp%$*&** M)$-)(#.

S%*&** *'p%nr** ,n" )$*#* , -&$#r (n*"%$ r%" )*n%" -*n ")#" ,%r,$.

În veniturile ob%inute "n Republica &oldova se includ#

• Vn*"%$ pr)(n*" -*n #&"*(*"#"# - n"rpr*n!")r/ -*n #&"*(*"#"# pr)+,*)n#$ ,#% -*n #$" #&"*(*"*

,*'*$#r>• P$*$ pn"r% '%n&# +&"%#" 5* ,r(*&**$ pr,"#" ?*n&$%,*( ,#$#r**$@/ +#&*$*"*$ #&)r-#" - p#"r)n/

)n)r#r**$/ &)'*,*)#n$/ pr*'$ 5* #$" r"r*%** ,*'*$#r>• Vn*"%$ -*n &7*r* ?#rn-@>• Cr5"r# - &#p*"#$>•

Cr5"r# - &#p*"#$ p," p*r-r*$ - &#p*"#$/ n$%#" n &)n,*-r#r n #$" "*p%r* - (n*">• Vn*"%$ )*n%" ,% +)r' - -):n-/ r)K#$"K ?r-(n@/ #n%*"*$/ *n&$%,*( &$ pr*'*" n #!#

#&)r-%r*$)r ?&)n(n**$)r@ *n"r,"#"#$> ,%'$ 5* -,p%*r*$ - #,*%r#r pr*'*" n #!# &)n"r#&"$)r

- #,*%r#r 5* &)#,*%r#r/ &% &p*# #n%*"*$)r ,% +)r'# pr,"#**$)r - #,*%rr* ,)&*#$ 5* #

pr,"#**$)r ?n-'n*!#**$)r@ ,p&*+*&#" n $*,$#*# n (*)#r/ *n&$%,*( &$)r pr*'*" n #!# #&)r-%r*$)r

?&)n(n**$)r@ *n"r,"#"#$> ,%'$ 5* -,p%*r*$ - #,*%r#r/ pr*'*" n #!# &)n"r#&"$)r - #,*%r#r

5* &)#,*%r#r/ &$%,*( pr*'*" n &#!%$ n$)&%*r** +)r#" # pr)pr*"**>• Vn*"%$ r!%$"#" -*n n#&7*"#r# -#")r** - &"r #n"%$ &)n)'*&/ &% &p*# &#!%r*$)r n &#r

+)r'#r# #&,"* -#")r** ," ) %r'#r # *n,)$(#*$*"** &)n"r*%#*$%$%*>• D)"#**$ - ,"#"/ pr*'$ 5* pr'**$ &#r n% ,n" ,p&*+*&#" &# n*'p)!#*$ n $*$ pr*n &#r ,

,"#*$,& #&," p$*>• S%'$ )*n%" - p %r'# #&)r-%$%* ?&)n(n**@ - n#n#<#r n #&"*(*"#"# - &)n&%rn>• D*(*-n-$ )*n%" - $# %n #n" &)n)'*& nr!*-n">• In-'n*!#**$ pn"r% *n&#p#&*"#" "'p)r#r - '%n& pr*'*" - &"r pr,)#n# +*!*& - $# %"%$

#,*%rr*$)r ,)&*#$ - ,"#">• A$" (n*"%r*.

L# (n*"%r*$ )*n%" n #+#r# Rp%$*&** M)$-)(# , r+r;

• Vn*"%$ )*n%" -*n *n(,"***$ - &#p*"#$ ,% +)r' - -*,*-n"/ -):n!*/ -#& p#r"*&*p#r#

&)n"r*%#*$%$%* $# )r#n*!#r# #&,"* #&"*(*"* n% ," pr*)-*&/ pr'#nn" 5* ,%,"#n*#$>• Vn*"%$ -*n #&"*(*"#"# +*n#n&*#r )*n%" pr*n "r#n,'*"r# n p),,*# #$")r pr,)#n p %n "r'n '#*

'#r - %n #n # #&"*($)r n'#"r*#$ 5* &$)r '#"r*#$ p "r'n $%n/ # #&"*($)r *n"r#" &% "*"$% r#"%*"/

,% +)r' - -*+rn - &%r, (#$%"#r/ ,%(n**/ "&..



L# *'p)!*"#r# (n*"%$%* , +)$),,& %n)r* %n$ r%$* ,p&*#$/ ,p&*+*&#" pn"r% #n%'*" &#!%r* -

)*nr # n+*&*%$%* ?(n*"%$%* *'p)!#*$@.

Cotele de impozit

S%'# ")"#$ # *'p)!*"%$%* p (n*" , -"r'*n; (conform art.15 al codului fiscal)

#@ pn"r% pr,)#n +*!*& 5* n"rpr*n!")r* *n-*(*-%#$*/ n 'r*' -;

= -*n (n*"%$ #n%#$ *'p)!#*$ & n% -p55" ,%'# - 2640 $*>=18 -*n (n*"%$ #n%#$ *'p)!#*$ & -p55" ,%'# - 2640 $*>

@ pn"r% ),p)-r**$ rn5"* ?- +r'*r@ 5* n"rpr*n!")r** *n-*(*-%#$* = n 'r*' - 12 -*n (n*"%$

*'p)!#*$&@ pn"r% pr,)#n$ <%r*-*& = n 'r*' - 12 -*n (n*"%$ *'p)!#*$>

-@ pn"r% ),p)-r**$ rn5"* ?- +r'*r@ 9 n 'r*' - -*n (n*"%$ *'p)!#*$>

@ pn"r% #n** &)n)'*&* #$ &r)r (n*" # +)," ,"*'#" n &)n+)r'*"#" &% #r".22 5* 221 C)- F*,&#$ #

Rp%$*&** M)$-)(#= n 'r*' - 1 -*n -p5*r# (n*"%$%* ,"*'#" +# - (n*"%$ r%" nr*,"r#" n

(*-n# &)n"#*$ - #n"%$ &)n)'*&.

biect al impunerii ," (n*"%$ r%" ?*n&$%,*( +#&*$*"*$ #&)r-#" - p#"r)n@/ )*n%" -*n ")#" ,%r,$ *n&$%,*(

5* &$ -*n ,%r,$ #+$#" n #+#r# Rp%$*&** M)$-)(# - &"r )r*& pr,)#n +*!*& ,#% <%r*-*&/ &p":n-

--%&r*$ 5* ,&%"*r*$ $# &#r #r -rp"%$ #&#," pr,)#n. A$"+$ pr*'#"/ (n*"%$ r%" '*n%, &7$"%*$*$

,%p)r"#" n &#-r%$ #&"*(*"** - n"rpr*n!")r ," #$ &% (n*"%$ *'p)!#*$. !entru agen"i economici venitul

brut ," (n*"%$ )*n%" -*n )r*& ,%r, #+$#" n Rp%$*&# M)$-)(#/ pr&%' 5* (n*"%$ )*n%" -*n )r*& ,%r,

#+$#" n #+#r# Rp%$*&** M)$-)(#.

!entru persoanele fizice (n*"%$ r%" ," (n*"%$ )*n%" -*n )r*& ,%r, #+$#" n Rp%$*&# M)$-)(# 5* -)#r

(n*"%$ *n(,"**)n#$ 5* +*n#n&*#r -*n ,%r, #+$#" n #+#r# Rp%$*&** M)$-)(#.

educerile a!erente activit$%ii de "ntreprinz$tor '

n $*,$#*# +*,&#$# deducerile ,:n" -+*n*" &# ,%' $# &#$&%$#r# (n*"%$%* *'p)!#*$/ , ,&#- -*n (n*"%$

r%" #$ &)n"r*%#*$%$%* &)n+)r' n)r'$)r ,"#*$*" n C)-%$ F*,&#$.

S pr'*" --%&r# &7$"%*$*$)r ordinare (i necesare/ #&7*"#" ,#% ,%p)r"#" - &)n"r*%#*$ p p#r&%r,%$

#n%$%* +*,&#$/ &$%,*( n &#-r%$ #&"*(*"** - n"rpr*n!")r.

educerile a!erente activit$%ii de "ntreprinz$tor , 'p#r" n "r* &#")r**;

1. C#r , &$%- n 'r*' -p$*n -*n (n*"%$ r%">2. C#r , &$%- -*n (n*"%$ r%" n 'r*'# 5* $*'*"$ ,"#*$*" - %(rn.

3. C#r ")"#$'n" n% , &$%- -*n (n*"%$ r%"educerile se e)clud "n m$rime deplin$ din venitul brut a(a cum s"nt#

1. S#$#r*% 5* pr'** -*n +)n-%$ - ,#$#r** &#$&%$#" pr,)n#$%$%*>2. C)n"r*%** pn"r% #,*%rr*$ ,)&*#$ 5* '-*&#$ - ,"#">



3. C7$"%*$*$ pn"r% &)n,%'%$ - nr* 5* &#r%r#n*>4. C7$"%*$* pr*(*n- &7*r*#>. P$#"# pn"r% ,r(*&**$ pr*'*">6. C7$"%*$* #-'*n*,"r#"*(>. A&7*"#r# *'p)!*"$)r 5* "#$)r ?&% &p*# *'p)!*"%$%* p (n*"@>8. C7$"%*$* pr*(*n- p#!#/ ,&%r*"#"# 5* pr)"&*# '-*%$%* n&)n<%r")r/ "&.

*a categoria deducerilor ce s+nt limitate "n con!ormitate cu regulile speciale aprobate de uvern sere!er$#

1. D rpr!n"#n ?)". G%(rn nr. 130 -*n 6 +r%#r* 18@>2. D #,*%r#r# pr,)#n$)r <%r*-*& ? )". G%(rn nr. 484 -*n 4 '#* 18@> ) &7$"%*$*$ pr*(*n-

-):n!*$ ?#r". 2 #$ CF@>3. U!%r#/ &#r , -"r'*n n &)n+)r'*"#" &% pr(-r*$ $*,$#* +*,&#$ n (#egulamentul cu privire la

modul de eviden"$ %i calculare a uzurii mi&loacelor fixe în scopul impozit$rii)> 4. C7$"%*$* pr*(*n- rp#r#*# '*<$)#&$)r +* n 'r*' - 1 ?#r". 2 p&". 8/ #$ CF@. A')r"*!#r# pr)pr*"** n'#"r*#$ &% "r'n%$ - p$)#"#r $*'*"#"/ &#$&%$:n- pr*)#-# * -

p$)#"#r pr*n #p$*&#r# '")-* $*n*#r ?#r". 28 #$ CF@>6. D#")r** &)'pr)'*, ?-%p -)* #n* - $# -#"# #p#r***@/ &#r 5*=#% p*r-%" (#$)#r#/ #% -(n*"

nr#'%r,#*$ 5* 5=#% +)r'#" n &#-r%$ #&"*(*"** - n"rpr*n!")r ?#r".31 p&". 1 #$ CF@>. D)n#**$ +&%" n ,&)p%r* +*$#n"r)p*& n +#()#r# *n,"*"%**$)r p%$*&/ )r#n*!#**$)r &)'r&*#$ 5*

r$**)#, -*n")#r #$ &r"*+*&#"%$%* pn"r% ,&%"*r - *'p)!*"%$ p (n*" n 'r*' - p:n $# 10 -*n

(n*"%$ #n%#$ *'p)!#*$ ? )". G%(rn nr. 48 -*n 4 '#* 18@>

*a categoria c-eltuielilor reglementate de Codul .iscal /art' 012 care nu pot !i deduse din venitul brut se

re!er$#

1. C7$"%*$* pr,)n#$ 5* - +#'*$*>

2. S%'$ p$"*" $# pr)&%r#r# "rn%r*$)r 5* pr)pr*"** p &#r , &#$&%$#! %!%r#>3. P*r-r*$ #pr%" n %r'# (:n!r** ,#% ,&7*'%$%* pr)pr*"** n"r pr,)#n$ *n"r-pn-n">4. C7$"%*$*$ $#" - pr)&%r#r#/ #-'*n*,"r#r# ,#% n"r*nr# )r*&r* pr)pr*"*/ (n*"%$ - p %r'#

&r*# ," ,&%"*" - *'p)!*">. I'p)!*"%$ p (n*"/ pn#$*"*$ 5* #'n!*$ #+rn" "%"%r)r "*p%r*$)r - *'p)!*"/ "# 5* #$" p$

)$*#")r** $# %">6. I'p)!*"%$ #&7*"#" n n%'$ %n* #$" pr,)#n -&" &)n"r*%#*$%$>. S%'$ #&7*"#" n +)$),%$ "*"%$#r%$%* p#"n"* - n"rpr*n!")r.

Sursele de venit neimpozabile ale "ntreprinz$torilor includ (i#

1. An%*"* ,% +)r' - #,*%rr* ,)&*#$ - ,"#" 5* n,"#"#$ ) ,%'$ 5*

-,p%*r*$ - #,*%r#r>2. D,p%*r*$ pr*'*"/ &)n+)r' $*,$#**/ n %r'# %n%* #&&*-n" - '%n& ,#% n %r'# %n* )$*

pr)+,*)n#$/ - ,#$#r*#* )r* - ')5"n*")r** $)r $#$*>3. P$*$/ pr&%' 5* #$" +)r' - &)'pn,#** #&)r-#" n &#! - )#$/ - "r#%'#"*,'/ ,#% n #$" &#!%r*

- *n&#p#&*"#" "'p)r#r - '%n&/ &)n+)r' &)n"r#&"$)r - #,*%r#r - ,n"#">4. B%r,$ $(*$)r/ ,"%-n*$)r 5* pr,)#n$)r #+$#" $# n(':n" p),"%n*(r,*"#r ,#% $# n(':n"

p),"%n*(r,*"#r ,p&*#$*!#" $# *n,"*"%**$ - n(':n" - ,"#" 5* p#r"*&%$#r/ n &)n+)r'*"#" &% $*,$#*#

&% pr*(*r $# n(':n"/ ,"#*$*" - #&," *n,"*"%** - n(':n"/ pr&%' 5* %r,$ #&)r-#" - &"r

)r#n*!#**$ +*$#n"r)p*&/ &% &p*# r"r*%** pn"r% #&"*(*"#"# -*-#&"*& ,#% - &r&"#r/

*n-'n*!#**$ %n*& #&)r-#" "*nr*$)r ,p&*#$*5"* #n#<#* $# $%&r%/ &)n+)r' rp#r"*!r**/ n $)&#$*"*$

r%r#$> ) pn,**$ #$*'n"#r 5* *n-'n*!#**$ pn"r% &)p**>



pr&%' 5* pr,"#**$ - #,*%rr* ,)&*#$/. P#"r*')n*%$ pr*'*" - &"r pr,)#n$ +*!*&/ &"n* #* rp%$*&** ')$-)(# &% "*"$% - -)n#* ,#% -

')5"n*r>8. Vn*"%r*$ - $# pr*'*r# r#"%*" # pr)pr*"**/ *n&$%,*( # '*<$)#&$)r n5"*/ &)n+)r' -&*!*

%(rn%$%* ,#% # #%")r*"*$)r &)'p"n" #$ #-'*n*,"r#** p%$*& $)&#$>. D*(*-n-$ )*n%" - &"r pr,)#n$ +*!*& r!*-n"/ &#r n% pr#&"*& #&"*(*"#" - n"rpr*n!")r/ -

$# #n** &)n)'*&* r!*-n*>10. A<%")#r$ pr*'*" - $# )r#n*!#** +*$#n"r)p*& = +%n-#** 5* #,)&*#** )5"5"* = n &)n+)r'*"#" &%

pr(-r*$ ,"#"%"%$%* #&,")r )r#n*!#** 5* #$ $*,$#**>11. Vn*"%r*$ )*n%" - #-'*n*,"r#*# !)n* &)n)'*& $*r>12. R&)'pn,# #&)r-#" ''r*$)r ),p)-r**$)r ?+#'*$**$)r@ pn"r% p#r"*&*p#r# $# ,)n-#<$ ,$&"*(

+&"%#" - )r#n$ - ,"#"*,"*&>13. Vn*"%r*$ pr,)#n$)r +*!*& )*n%" -*n #&"*(*"#"# n #!# p#"n"* - n"rpr*n!")r>14. Vn*"%r*$ )*n%" - pr,)#n$ +*!*&/ &% &$ n"rpr*n!")r*$)r *n-*(*-%#$* 5* ),p)-r**$)r rn5"

?- +r'*r@/ - $# pr-#r# '#"r** pr*' ,&%n-#r/ pr&%' 5* - $# $*(r#r# pr)-%&** -*n +*")"7n* 5*

7)r"*&%$"%r n +)r' n#"%r#$ 5* # pr)-%&** -*n !))"7n* n +)r' n#"%r#$/ n '#, (* 5* ,#&r*+*&#">1. Vn*"%r*$ )*n%" n %r'# %"*$*!r** +#&*$*"*$)r +*,&#$ $# *'p)!*"%$ p (n*">16. S%'$ n 'r*' - 1 $# ,%" -*n (n*"%r*$/ p:n $# *'p)!*"#r/ #$ )r#n*!#**$)r 5* n"rpr*n-r*$)r

&))pr#"*," -*n &#-r%$ &))pr#** - &)n,%' rp#r"*!#" +)n-%$%* - -!()$"#r # #!* "7n*&)=

'#"r*#$ # #&,")r )r#n*!#** 5* n"rpr*n-r*>1. M*<$)#&$ n5"* )*n%" -*n +)n-%r*$ ,p&*#$ 5* %"*$*!#" n &)n+)r'*"#" &% -,"*n#*# +)n-%r*$) >18. C)'pn,#**$ p#%$)r ')r#$



FACILITATI ACORDATE UNOR CATEGORII DE CONTRIBUABILI S%n" ,&%"** - p$#"# *'p)!*"%$%* p (n*"

Agen%ii economici 3 produc$tori agricoli, *n-*+rn" - +)r'# <%r*-*& - )r#n*!#r/ -*n #&"*(*"* -

1. C%$"%r# ("#$ *n&$%-;= C%$"%r# p$#n"$)r &r#$*r/ "7n*& 5* # p$#n"$)r +%r#<r= C%$"%r# $%'$)r/ p)'*&%$"%r# 5* &r5"r# pr)-%&** - pp*n*r= C%$"%r# +r%&"$)r= C%$"%r# p)'%5)#r$)r/ +r%&"$)r/ n%&*$)r2. Cr5"r# #n*'#$$)r

= Cr5"r# )(*n$)r= Cr5"r# )(*n$)r/ &#pr*n$)r/ &##$*n$)r/ '#r*$)r 5* &#":r*$)r= Cr5"r# p)r&*n$)r/ *n&$%,*( # #n*'#$$)r - pr,*$= Cr5"r# p,r*$)r= Cr5"r# #$")r ,p&** - #n*'#$= Ap*&%$"%r#

= C%$"%r# ("#$ #,)&*#" &% &r5"r# #n*'#$$)rAgen%ii economici, a c$ror activitate de baz$ este realizarea de programe, -%p pr!n"#r# pr*'* -&$#r#

&% pr*(*r $# *'p)!*"%$ p (n*" , ,&%",& *n"r#$ - p$#"# *'p)!*"%$%* p (n*" p ) pr*)#- - #n* &)n,&%"*(

n &#!%$ &:n- n-p$*n,& %r'")#r$ &)n-***;

1. -#& n% ,#% +)$),*" - #$" ,&%"*r* pr(!%" - C)-%$ +*,&#$2. -#& -p%n ) &rr $# Sr(*&*%$ F*,&#$ - S"#">3. -#& n% #-'*" r,"#n $# %"%$ p%$*& n#*)n#$4. p)n-r# (n*"%r*$)r )*n%" -*n r#$*!#r# - pr)r#' &)n,"*"%* '#* '%$" - 0 -*n (n*"%$ -*

(n!r*

Scutiri pentru persoanele fizice, angajate în bază de contract (salariaţi)

F*&#r &)n"r*%#*$ ?pr,)#n +*!*& r!*-n"@ #r -rp"%$ $# ) ,&%"*r pr,)n#$ n ,%' - 45406 lei pe

an ?&)n+)r' #r". 33 #$ &)-%$%* +*,&#$@.

S%'# ,&%"*r** pr,)n#$ '#<)r n 'r*' - 47585 lei anual , ,"#*$5" pn"r% )r*& pr,)#n# &#r;

1. ,=# ')$n(*" 5* # ,%+r*" - )#$ #&"*n*&/ pr)()&#" - &)n,&*n$ #(#r** - $# Crn):$>2. ," *n(#$*- 5* ,=# ,"#*$*" & *n(#$*-*"#"# ,# ," n $"%r &#%!#$ &% #(#r*# - $# C.A.E. Crn):$>3. ," pr*n"$ ,#% ,)*# ?,)%$@ %n%* p#r"*&*p#n" &!%" ,#% -#" -*,pr%"/ n #&*%n*$ - $%p" pn"r%

#pr#r# *n"r*"** "r*")r*#$ 5* # *n-pn-n* Rp%$*&** M)$-)(#/ &:" 5* n #&*%n*$ - $%p" -*n

Rp%$*&# A+#n*,"#n>

4. ," *n(#$*- &# %r'#r # p#r"*&*pr** $# #&*%n*$ - $%p" pn"r% #pr#r# *n"r*"** "r*")r*#$ 5* #

*n-pn-n* Rp%$*&** M)$-)(#/ &:" 5* n #&*%n*$ - $%p" -*n Rp%$*&# A+#n*,"#n>. ," *n(#$*- - r!)*/ *n(#$*- -*n &)p*$r*/ *n(#$*- - r#-%$ I 5* II ,#% pn,*)n#r 9 (*&"*' #

rpr,*%n*$)r p)$*"*&/ %$"r*)r r#*$*"#".

Pr,)#n# +*!*& r!*-n"/ &,")r*"/ #r -rp"%$ $# ) ,&%"*r ,%p$*'n"#r n ,%' - 45406 lei

#n%#$/ n &#!%r* )r-*n#r ,#% 47585 lei #n%#$ n &#!%r* &n- ,)*# ?,)%$@ , r+r $# #n%'*" &#")r** - pr,)#n

*n-*&#" n #r" 34./ &% &)n-**# & ,)*# ?,)%$@ n% n+*&*#! - ,&%"*r pr,)n#$ ?&)n+)r' #r". 34 #$ &)-%$%

+*,&#$@.

C)n"r*%#*$%$ #r -rp"%$ $# ) ,&%"*r n ,%' - 0078 de lei anual pn"r% +*&#r pr,)#n n"r*n%"/ &%&p*# *n(#$*!*$)r -*n &)p*$r*/ pn"r% &#r ,&%"*r# &)n,"*"%* 45406 lei anual ?&)n+)r' #r". 3 #$ &)-%$%



*n-*(*-%#$ - #,*%rr* ,)&*#$ - ,"#". Pn"r% # -"r'*n# *'p)!*"%$ p (n*" $%n#r ," n&,#r - # &#$&%$#

,&%"*r*$ $%n#r 5* "r#n5$ $%n#r - (n*" *'p)!#*$. E$ , &#$&%$#! pr*n 'pr*r# 'r*'** #n%#$ # ,&%"*r*$)r

5* # 'r*'** #n%#$ # (n*"%$%* *'p)!#*$ $# 12 $%n*.

!emplu:

Sscutire personală lunară " #$%% lei&'$ luni " %% lei&lună

ran*ă de +enit lunar " +enit anual $$%%lei&'$ luni " $'%% lei& lună'

T#$ nr. 1

9)emplu de calculare a venitului impozabil (i a impozitului pe venit pentru persoanele !izice anga:a

/calcul pentru 4 lun$2

'.o. Indicatori uma, lei

1. alariu * +++,+

. cutiri (personal$ %i pentru persoane între"inute) --+,+

*. !rime de asigurare medical$ obligatorie (*,5) 1+5,+

/. 0ontribu"ii individuale de asigur$ri sociale de stat () 1-+,+

5. 2enit impozabil (pct.13pct.3pct.*3pct. /) 1 -*5,+

. 0ota impozitului () 4

4. Impozit pe venit (pct.5 pct. 1++) 1-,/5



Pr,)#n* #n#<#" -*n ,#$#r*% - 3 000 $* "r%* , * , r*n $# ,%r, %n *'p)!*" p (n*" n

'r*' - 128/4 $*.

Re%inerea impozitului la sursa de plat$

O ')-#$*"#" - "ncasare # *'p)!*"%$%* -#" ," r*nr# *'p)!*"%$%* p (n*" $# ,%r,# - p$#".

Pr,)#n$ &#r #&7*" ,#$#r*%/ p$* pn"r% ,r(*&** ,#% #$" p$* n +#()#r# pr,)#n$)r +*!*& 5* <%r*-*& #% )$*#*# - # r*n ) p#r" -*n (n*"/ n%'*" *'p)!*" p (n*"/ r*n%" $# ,%r,# - p$#"

?&)n+)r' #r". 88= 2@.

I'p)!*"%$ p (n*" , r*n $# ,%r,# - p$#" -)#r n &#!%r* #n%'*" din veniturile ac-itate "n

!avoarea persoanelor !izice ?&% &p*# n"rpr*n!")r** *n-*(*-%#$* 5* ),p)-r**$ rn5"* ?-

+r'*r@@;

1. p#"r)n%$ &#r p$"5" $%&r")r*$)r ,#$#r*% ," )$*#" , r*n preventiv -*n #&," p$*

*'p)!*"%$ n 'r*'# 5* &% #&)r-#r# ,&%"*r*$)r 5* +&"%#r# --%&r*$)rpr(!%" - C)-%$

F*,&#$ ?#r" 88 #$ CF@>2. -*n -):n!* 5* r)K#$"K , r*n prevetiv 47; -*n p$#" ?#r". 8 #$ CF@>3. -*n p$*$ pn"r% ,r(*&** 5* %n%r* pr)&%r#" - $# pr,)#n +*!*& r*n preventiv < ; ?#r".

0 @4. -*n p$*$ +&"%#" pn"r% $)&#*%n/ #rn-/ %!%+r%&" # pr)pr*"** ')*$*#r 5* *')*$*#r ,

r*n !inal 45 ; ?#r".01/ p&" 3. #$ CF@.. -*n -*(*-n- #&7*"#" , r*n !inal 47; ?#r".01/ p&" 31#@ #$ [email protected]. -*n p$*$ +&"%#" n +)r' ')n"#r 5* n')n"#r/ # &r)r ,%' n% ," --%&"**$ pn"r%

#n"%$ &)n)'*&/ &#r +&"%#! p$#"# 5* n% ," &#$*+*&#" &# (n*" *'p)!#*$ pn"r% pr,)#n#&#r pr*'5" (n*"%r*$ n &)n+)r'*"#" &% #r".18 #$ CF/ *n&$%,*( p#"r*')n*%$ "r#n,'*, &"r

pr,)#n$ +*!*& &% "*"$% - -)n#* , r*n !inal 47 ; ?#r".01/ p&". 31 @ #$ CF@.

I'p)!*"%$ p (n*" r*n%" preventiv p p#r&%r,%$ #n%$%* +*,&#$ ?*n-*&#" n p&". 1=3 - '#* ,%,@ ,

"r& n &)n"%$ *'p)!*"%$%* &#r "r%* #&7*"#" - &"r &)n"r*%#*$ $# ,+:r5*"%$ #n%$%* +*,&#$ -"r'*n#"

n #!# -&$#r#** &% pr*(*r $# *'p)!*"%$ p (n*" n &)n+)r'*"#" &% $*,$#*# n (*)#r. S "r& n

&)n" 5* p$*$ +&"%#" $# %" p p#r&%r,%$ #n%$%* +*,&#$ n ')- *n-pn-n" - pr,)#n# +*!*&.

An** &)n)'*&*/ &#r +&"%#! r*nr# *'p)!*"%$%* $# ,%r,# - p$#" ,n" )$*#* , pr!*n"

-r* - ,#' $%n#r 5* #n%#$ pr*(*n- *'p)!*"%$ r*n%" 5* p$*$ +&"%#".

*unar , pr!*n" -#r# - ,#' pr*(*n- ,%'# (n*"%$%* #&7*"#" 5* *'p)!*"%$ p (n*" r*n%" -*n

#&,"# ?!orma IR= 562, %n- , *n-*& *'p)!*"%$ r*n%" ")"#$ pn"r% ")#" pr)#n$ -*n"r= ) &#")r*

- &)n"r*%#*$* ?pr)#n +*!*&/ pr,)#n <%r*-*&/ r!*-n*/ nr!*-n*@ p "*p%r* - p$* +&"%#"

?")"#$ -*n p$*$ ,#$#r*#$/ ")"#$ -*n -)n!*/ ")"#$ -*n r)K#$"K@ "&.

D#r# - ,#' $%n#r , pr!*n" n "r'n - ) $%n - $# p*r#r# $%n** - ,"*%n. Anual

, pr!*n" ;

1. N)"# - *n+)r'#r pr*(*n- #&7*"#r# ,#$#r*%$%* 5* #$" p$* / +&"%#" - p#"r)n n +)$),%$

#n#<#*$)r 5* pr* *n- *'p) *" $ p n*" r*n " -*n #&," p$* ?F)r'# IAL 08@



3. N)" - *n+)r'#r r*n%" $# ,%r,$ - (n*"/ #$"$ -&:" p$*$ ,#$#r*#$/ #&7*"#" pr,)#n$)r

nr!*-n" ?F)r'# INR 08@



IMPOZITUL PRIVAT Codul fiscal pr(- n $*,"# *'p)!*"$)r 5* "#$)r nr#$ - ,"#" 5* *'p)!*"%$ pr*(#". C#$&%$#r# 5

#&7*"#r# *'p)!*"%$%* pr*(#" ,%n" r$'n"#" - -egea bugetului pentru anul respecti+. n pr#&"*&/ -,)r* , ,"#*$,& %n$ p$* )$*#")r** &#r , r+r $# )pr#*%n* n+p"%*" p*,)-*& -

&)n"r*%#*$*.

Impozitul privat rpr!*n" ) p$#" %n*&/ &#r , pr&p p:n $# +&"%#r# "r#n!#&**$)r &% %n%r*

pr)pr*"#" p%$*& n pr)&,%$ pr*(#"*!r**/ *n-*+rn" - "*p%$ '*<$)#&$)r +)$),*" pn"r% #&#,"#.

Obiecte ale impunerii &% *'p)!*" pr*(#" ,%n" %n%r*$ pr)pr*"#" p%$*&/ *n&$%,*( #&*%n*$.

Pl$titori #* *'p)!*"%$%* pr*(#" ,%n" pr,)#n$ +*!*& 5* <%r*-*& -*n Rp%$*&# M)$-)(# pr&%' 5

pr,)#n$ ,"r*n &#r #% -rp"%$ - # pr)&%r# %n%r* pr)pr*"#" p%$*& &)n"r# (#$%" &)n(r"**$,"#"%$%*/ *n&$%,*( #&*%n*$ n pr)&,%$ pr*(#"*!r**.

Cota impozitului privat pn"r% #n%$ 201 ," ,"#*$*" n 'r*' - 1 -*n (#$)#r# %n%r*$)r

pr)pr*"#" p%$*&/ pr)&%r#" n pr)&,%$ pr*(#"*!r**/ *n&$%,*( -*n (#$)#r# #&*%n*$)r pr)&%r#".

I'p)!*"%$ pr*(#" , #&7*" p:n $# ,'n#r# &)n"r#&"%$%* - (:n!#r=&%'pr#r 5* , (*r#! $# %"%$

- ,"#" ,#% $# %"%$ %n*"** #-'*n*,"r#"*(="r*")r*#$/ n +%n&* - #p#r"nn# %n%$%*.

I'p)!*"%$ pr*(#" nu , #&7*" n &#!%$ pr*'*r** r#"%*" n pr)pr*"#" pr*(#" # %n%r*$)r pr)pr*"#"

p%$*& - &"r pr,)#n$ +*!*& r!*-n" &#r n% pr#&"*& #&"*(*"#" - n"rpr*n!")r.

D#r# - ,#' pr*(*n- &#$&%$%$ ,%'* *'p)!*"%$%* pr*(#" , pr!*n" - &"r &)n"r*%#*$

*n,p&")r#"%$%* +*,&#$ - ,"#" "r*")r*#$ p:n n %$"*'# !* # $%n** %r'")#r "r*',"r%$%* n &#r # +),"

n&7*#" &)n"r#&"%$ - (:n!#r=&%'pr#r # %n%r*$)r pr)pr*"#" p%$*&.

Pr,)#n$ +*!*& r!*-n" &#r n% pr#&"*& #&"*(*"#" - n"rpr*n!")r nu pr!*n" -#r# - ,#'.

n &#!%$ r!*$*r** &)n"r#&"%$%* - (:n!#r =&%'pr#r/ nr#" - n&%"#r# ,#% &%"#r#

n&)r,p%n!")#r # )$*#**$)r #,%'#" - &"r &%'pr")r/ ,%'$ #&7*"#" #$ *'p)!*"%$%* pr*(#" n% ,

r,"*"%*.



T#$ nr. 2

9)emplu de calculare a impozitului privat

'.o. Indicatori uma, lei

1. 2aloarea bunurilor proprietate public$, procurate în procesul

5++ +++

privatiz$ri

. 0ota impozitului privat 1

*. uma impozitului privat calculat 5 +++

Pn"r% pr)&%r#r# %n%r*$)r pr)pr*"#" p%$*& n pr)&, - pr*(#"*!#r &% ) (#$)#r - 00.000 $*

&%'pr")r%$ (# &#$&%$# 5* #&7*"# $# %" 000 $*.



IMPOZITE LOCALE

Impozitul pe bunurile imobiliare ," r$'n"#" - titlul 2I al 0odului fiscal 5* 6egea privind

punerea în aplicare a 7itlului 2I al 0odului fiscal .

n &#")r*# *'p)!*"$)r 5* "#$)r $)&#$/ &)n+)r' pr(-r*$)r $#$/ *n"r;

1. *'p)!*"%$ p %n%r*$ *')*$*#r>

2. "## pn"r% #'n#<#r# "r*")r*%$%*>

3. "## pn"r% #'p$#,#r# %n*"*$)r &)'r&*#$>

4. "## pn"r% -rp"%$ - # pr,"# ,r(*&**$ - "r#n,p)r"#r # &$")r*$)r>. #$" "# & ()r +* n%'r#" n pr!n"# r)5%r.

n &)n"*n%#r ()' -,&r* p#r"*&%$#r*"*$ pr*n&*p#$$)r *'p)!*" 5* "# $)&#$/ pr&%' 5* r%$*$ -

&#$&%$#r 5* #&7*"#r # $)r $# ')'n"%$ r#$*!r** pr!n"* $%&rr*. >unurile imobiliare = "rn%r*$ 5*,#% '%n"*r*$ - p $/ &$-*r*/ &)n,"r%&**/ #p#r"#'n" 5* #$"

n&pr* *!)$#"/ # &r)r ,"r'%"#r ," *'p),**$ +r &#%!#r# - pr<%-*&** -,"*n#** $)r.

S%*&* #* *'p%nr** ,%n" pr,)#n$ +*!*& 5* <%r*-*&;

1. pr)pr*"#r* #* %n%r*$)r *')*$*#r - p "r*")r*%$ Rp%$*&** M)$-)(#>

2. -*n")r* #* -rp"%r*$)r p#"r*')n*#$ ?-rp"%r*$)r - p),,*/ ,"*%n/ #-'*n*,"r#r@ #,%pr#

%n%r*$)r *')*$*#r - p "r*")r*%$ Rp%$*&** M)$-)(# & , #+$ n pr)pr*"#"# p%$*&.

Pn"r% %n%r*$ *')*$*#r pr)pr*"#" p%$*& "r#n,'*, n #rn- ,#% $)&#*%n/ ,%*&* #* *'p%nr**,%n" #rn-#5** ,#% $)&#"#r**.

Obiect al impunerii ,%n" %n%r*$ *')*$*#r/ *n&$%,*(;

1. "rn%r*$ ?&% -,"*n#* #r*&)$/ *n-%,"r*#$/ "&.@>2. '%n"*r*$ - p $ ?&$-*r*/ &)n,"r%&**/ *n&$%,*( &$ #+$#" $# ) "#p - +*n*,#r - 80 5* '

'%$"/ r'#, n+*n*,#" "*'p - #n* -%p n&p%"%$ $%&rr*$)r - &)n,"r%&*@.

Cotele *'p)!*"%$%* p %n%r*$ *')*$*#r , ,"#*$,& #n%#$ - &"r #%")r*"*$ rpr!n"#"*( #$

#-'*n*,"r#** p%$*& $)&#$ $# #pr)#r# %"$)r %n*"** #-'*n*,"r#"*( "r*")r*#$ r,p&"*(

n"rpr*n-r*$ 5* pr,)#n$ +*!*& &#r #% %n%r* *')*$*#r/ *n&$%,*( "rn%r* #'p$#,#" n #+#r# %n*"

#-'*n*,"r#"*(="r*")r*#$ n &#r , #+$ r5-*n# - #!/ "r#n,+r *'p)!*"$ p %n%r*$ *')*$*#r 5

*'p)!*"%$ +%n&*#r *n"r#$ $# %"$ $)&#$/ $# $)&%$ - #'p$#,#r # %n%r*$)r *')*$*#r 5* # "rn%r*$)r.



IMPOZITUL FUNCIAR Impozitul !unciar , -"r'*n pr*n n'%$*r# &)"* &)n&r" # *'p)!*"%$%* $# n%'r%$ - r#-=

7&"#r/ 7&"#r ,#% $# ,%pr#+## "rn%$%* & #p#r*n pr,)#n* <%r*-*& ,#% pr,)#n* +*!*&/ ,

&#$&%$#! 5* , #&7*" -%p &%' %r'#!;1. pr,)#n$ <%r*-*& 5* pr,)#n$ +*!*& &#r -,+5)#r #&"*(*"#" - n"rpr*n!")r/ &% &p*#

),p)-r**$)r rn5"* ?- +r'*r@/ &#$&%$#! ,%'# #n%#$ # *'p)!*"%$%* +%n&*#r 5* p:n $# 1

*%$* # #n%$%* +*,&#$ &%rn" pr!*n" *n,p&")r#"$)r +*,&#$ "r*")r*#$ &#$&%$%$ *'p)!*"%$%

+%n&*#r>

2. pn"r% pr,)#n$ +*!*& & n% pr#&"*& #&"*(*"#"# - #n"rprn)r*#"/ pr&%' 5* pn"r%

),p)-r**$ rn5"* ?- +r'*r@/ &#$&%$#r# ,%'* #n%#$ # *'p)!*"%$%* +%n&*#r 5* n")&'*r#

#(*!$)r - p$#" # *'p)!*"%$%* , +&"%#!/ &)n+)r' *n,"r%&*%n** M*n*,"r%$%* F*n#n$)r/ -&"r ,r(*&**$ - &)$&"#r # *'p)!*"$)r 5* "#$)r $)&#$ #$ pr*'r**$)r &% p#r"*&*p#r#

*n,p&")r#"$)r +*,&#$ "r*")r*#$. n '%n*&*p**$ C7*5*n#% 5* B$*/ &% &p*# )r#5$)r 5* ,#"$)r

?&)'%n$)r@ -*n &)'p)nn# #&,")r#/ &#$&%$#r# ,%'* #n%#$ # *'p)!*"%$%* +%n&*#r 5

n")&'*r# #(*!$)r - p$#" # *'p)!*"%$%* , +&"%#! - &"r *n,p&")r#"$ +*,&#$ - ,"#"

"r*")r*#$. A(*!$ - p$#" # *'p)!*"%$%* +%n&*#r , n':n#! ,%*&*$)r *'p%nr** &$ ":r!*%

&% 60 - !*$ p:n $# p*r#r# pr*'%$%* "r'n - p$#" # *'p)!*"%$%*.

T#$ nr. 3Cotele ma)ime ale impozitului !unciar la terenurile cu destina%ie agricol$

Cu indici cadastrali .$r$ indici cadastrali?$* pn"r% %n r#- 7&"#r@ ?$* pn"r% %n 7&"#r@

T)#" "rn%r*$/&$%!:n- +:n$ 5* P:n $# 1/ 110

p5%n*$F:n$ 5* p5%n*$ 0/

Trn%r*$ )&%p#" - P:n $# 11 $* pn"r% 1)*&" #&(#"*& ?*#!%r*/ 7&"#r - ,%pr#+#

$#&%r* "&.@ #&(#"*&



T#$ nr. 4

Cotele ma)ime ale impozitului !unciar la terenurile din intravilan

În

În ora(e

În mun'În celelalte

localit$%ile C-i(in$u (imunicipii

rurale /$* /$* pn"r% >$l%i /$*/$* pn"r%

pn"r% 1002

pn"r% 100

100 ' 2 100 '22'22 '22Trn%r* p &#r ,%n"

#'p$#,#" +)n-%r* -$)&%*n/ &))pr#"*( -

1 2 10 4

&)n,"r%&* # #r#<$)r/$)"%r* - p $:n &#,

p:n $#;Trn%r* -,"*n#"*n-%,"r**/ "r#n,p)r"%r*$)r/n"rpr*n-r*$)r #r*&)$/ 10 10 30 10

"rn%r*$ &% ) -,"*n#*

,p&*#$ p:n $#;Trn%r*$ #"r*%*"

n")(r5*r*$)r p)'*&)$ 1 1 10 1 p:n $#;



În

În ora(eÎn mun' În celelalte

localit$%ileC-i(in$u (i municipii

rurale /$*G7#2>$l%i /$*7#2 /$*7#2

/$*7#2Trn%r*$ -,"*n#"

C0 C0 C0 C0*n-%,"r**/ "r#n,p)r"%r*$)r/n"rpr*n-r*$)r #r*&)$/

"$&)'%n*&#**$ p:n $#;Trn%r*$ p &#r ,%n"

#'p$#,#" &)n,"r%&**/30 3F0 30 30

&#r*r 5* p':n"%r*-*,"r%, n %r'# #&"*(*"**

- pr)-%&r p:n $#;

9)emplu de calculare a impozitului !unciarTabel nr' 7

'.o. Indicatori uma

1. uprafa"a terenului cu destina"ie agricol$ , ha 1+

. 8onitatea terenului în grade

5

*. 8aza de calcul a impozitului, grad ha (r. 1 r. ) 4 -++

*. 0ota impozitului funciar, leigrad ha 1,5

/. uma impozitului funciar calculat, lei 11 4++

C)"$ *'p)!*"%$%* +%n&*#r , ,"#*$,& - &"r P#r$#'n"%$ Rp%$*&** M)$-)(# pn"r% ) %n*"#" -"rn/ n +%n&* - &#$*"#" ,#% -,"*n#*.



Pn"r% -*nr# %n%* "rn &% -,"*n#* #r*&)$ &% ) ,%pr#+# - 120 7#/ pr)pr*"#r%$ (# &#$&%$# 5*

#&7*"# %n *'p)!*" +%n&*#r n 'r*' - 11 00 $*.

Or#n$ rpr!n"#"*( #$ #-'*n*,"r#** p%$*& $)&#$ ?# ,#"$)r ?&)'%n$)r@/ )r#5$)r

'%n*&*p**$)r@/ $# #pr)#r# %"$)r r,p&"*(/ ,%n" n -rp" , ,"#*$#,& &)" &)n&r" - *'p)!*"#r

$*'*"$ ?*n&$%,*( $*'*"$ '#*'@ ,p&*+*&#" n #n# nr.1 # L** pn"r% p%nr# n #p$*&#r # T*"$%$%* V#$ C)-%$%* +*,&#$.

Obiect al impunerii ,%n" "rn%r*$/ *n&$%,*(;1. "rn%r*$ &% -,"*n#* #r*&)$ (terenurile arabile, f9ne"ele, p$%unile): 2. "rn%r*$ -*n *n"r#(*$#n (pe care sunt amplasate fondurile de locuin"e, destinate industrie

transportului, telecomunica"iilor, cu destina"ie special$):

3. "rn%r*$ n")(r5*r*$)r p)'*&)$>4. "rn%r*$ -*n "r#(*$#n (destinate industriei, transportului, telecomunica"iilor, cu destina"i

special$):

Pl$titorii #&7*" *'p)!*"%$ +%n&*#r n %"%$ %n*"** #-'*n*,"r#"*(="r*")r*#$ r,p&"*(/ n pr* #$

&$ ":r!*% $# 1 #%%," 5* 1 )&")'r* #$ #n%$%* +*,&#$ &%rn". Pr,)#n$ <%r*-*& 5* +*!*&/ &#r #&7*"

,%'# *n"r#$ # *'p)!*"%$%* +%n&*#r pn"r% #n%$ +*,&#$ &%rn" p:n $# -#"# - 30 *%n* # #n%$%* r,p&"*(

n+*&*#! - -rp"%$ $# ) r-%&r &% 1 $# ,%" # *'p)!*"%$%* & %r'#! # +* #&7*"#".

.acilit$%i privind ac-itarea impozitului pe bunurile imobiliare'

1. D *'p)!*"%$ p %n%r*$ *')*$*#r ?pn"r% "rn%r*/ $)"%r* - p':n"@ ,%n" ,&%"**;2. #%")r*"*$ p%$*& 5* *n,"*"%**$ - %">3. ,)&*"*$ )r*$)r/ ,%r!*$)r 5* *n(#$*!*$)r 5* n"rpr*n-r*$ &r#" pn"r% r#$*!#r# ,&)p%r*$)

,"#"%"#r>4. )*&"*($ - pr)"&* &*(*$>

. )r#n*!#**$ r$**)#, = pn"r% %n%r*$ *')*$*#r -,"*n#" r*"%r*$)r - &%$"> pr,)#n$ - (:r,

pn,*)n#r/ *n(#$*!** - r#-%$ I 5* II/ *n(#$*!** -*n &)p*$r*/ *n(#$*!** - r#-%$ III ?p#r"*&*p#n*

#&*%n*$ - $%p" pn"r% #pr#r# *n"r*"** "r*")r*#$ 5* *n-pn-n* Rp%$*&** M)$-)(#

p#r"*&*p#n* $# #&*%n*$ - $%p" -*n A+7#n*,"#n/ p#r"*&*p#n* $# $*&7*-#r# &)n,&*n$)r #(#r** -

$# C.A.E. Crn):$@/ pr&%' 5* pr,)#n$ ,%p%, rpr,*%n*$)r 5* %$"r*)r r#*$*"#"@>

6. +#'*$**$ p#r"*&*p#n*$)r &!%* n #&*%n*$ - $%p" pn"r% #pr#r# *n"r*"** "r*")r*#$ *n-pn-n* Rp%$*&** M)$-)(# 5* pr,)#n$ &#r #% +)," n"r*n%" - #&5"*#>

. +#'*$**$ '*$*"#r*$)r &!%* n #&*%n*$ - $%p" *n A+7#n*,"#n 5* pr,)#n$ &#r #% +)," n"r*n%

- #&5"*#>

8. +#'*$**$ &#r #% &)p** *n(#$*!* n (:r," - p:n $# 18 #n*>

. +#'*$**$ pr,)#n$)r -&-#" n %r'# %n)r )$* &#%!#" - p#r"*&*p#r# $)r $# $%&rr*$ - $*&7*-#r

# &)n,&*n$)r #(#r** - $# Crn):$>

e impozitul pe bunurile imobiliare ?"rn%r*/ $)"%r* - p':n"@ ,%n" ,&%"** pr)pr*"#r** 5*

n+*&*#r** #$ &r)r "rn%r* 5* $)"%r* - p':n";

1 - **



3. ,%n" +)$),*" - )r#n*!#**$ 5"**n*+*& 5* *n,"*"%**$ - &r&"r* 5"**n*+*& &% pr)+*$ #r*&)$

5* ,*$(*& n ,&)p%r* 5"**n*+*& 5* *n,"r%&"*(>4. ,%n" )&%p#" - p$#n"#** '%$"*#n%#$ p:n $# *n"r#r# p r)->

. ,%n" )&%p#" - *n,"*"%**$ - &%$"%r/ - #r"/ - n(':n"/ - )&r)"*r # ,n"**/ -

&)'p$$ ,p)r"*( 5* - #r'n" ?&% &p*# &$)r )&%p#" - *n,"*"%**$ #$n#r@/ pr&%'

5* - ')n%'n"$ n#"%r**/ *,")r** 5* &%$"%r**>

6. ,%n" #"r*%*" pr'#nn" &*$)r +r#"/ -r%'%r*$)r #%") p%$*&/ p)r"%r*$)r+$%(*#$ 5* p*,"$)r

- -&)$#r> ,%n" #"r*%*" !)n$)r +r)n"*r* - ,"#">

. ,%n" - %! p%$*& n $)&#$*"*>

8. ,%n" #"r*%*" pn"r% ,&)p%r* #r*&)$/ $# ')'n"%$ #"r*%*r** +**n- &%n),&%" -*,"r%,/ -#r %$"r*)r

r,"#*$*" = p ) pr*)#- - #n*.

A%")r*"*$ rpr!n"#"*( #$ #-'*n*,"r#** p%$*& $)&#$ ,%n" n -rp" , #&)r- &"n*$)r 5*

n"rpr*n!")r*$)r #':n#r# $# p$#"# *'p)!*"%$%* p %n%r*$ *')*$*#r p #n%$ r,p&"*( n &#! -;

1. &#$#'*"* n#"%r#$ ,#% *n&n-**/ n %r'# &r)r# %n%r*$ *')*$*#r #% +)," -*,"r%, ,#% -"r*)r#"

&)n,*-r#*$>

2. #"r*%*r # "rn%r*$)r pn"r% (#&%#r n"rpr*n-r*$)r &% *'p#&" n#"*( #,%pr# '-*%$%*

n&)n<%r")r>

3. )#$ n-$%n#" ,#% -&, #$ pr)pr*"#r%$%* %n%r*$)r *')*$*#r/ &)n+)r' &r"*+*&#"$

r,p&"*(.

n"rpr*n-r*$ pr)-%&")#r - '#"r* pr*' #r*&)$ ,%n" scutite de impozitul pe bunurilimobiliare pn"r% %n%r*$ *')*$*#r +)$),*" $# )*nr# pr)-%&** #r*&)$.



IMPOZITUL PE BUNURILE IMOBILIARE Impozitul pe bunurile imobiliare , -"r'*n pr*n n'%$*r# (#$)r** %n%r*$)r *')*$*#r

*'p)!#*$ &% &)"# &)n&r" # *'p)!*"%$%*.

Pr,)#n$ +*!*& 5* <%r*-*& &#r -,+5)#r #&"*(*"#" - n"rpr*n!")r &#$&%$#! ,%'# #n%#$ #*'p)!*"%$%* 5* $ #&7*" n pr* #$/ n% '#* ":r!*% %$"*'# !* # $%n** & ,%&&- "r*',"r%$ ,"*)n#r #$

#n%$%* +*,&#$ &%rn". n #&$#5* "*'p/ pr,)#n$ 'n*)n#" pr!*n" )r#n$)r +*,&#$ "r*")r*#$ &#$&%$%$

*'p)!*"%$%*.

C)"# *'p)!*"%$%* p %n%r*$ *')*$*#r #$ pr,)#n$)r <%r*-*&/ &% &p*# &))pr#"*($)r -

&)n,"r%&* # $)&%*n$)r 5* # &))pr#"*($)r - &)n,"r%&*# # #r#<$)r &)n,"*"%* 5'4; din costu

rizidual'

Cotele ma)ime #$ *'p)!*"%$%* p %n%r*$ *')*$*#r pn"r% pr,)#n$ +*!*& ,%n" p%, n"#$$ - '#* <),.

T#$ nr.

C)"$ '#*' #$ *'p)!*"%$%* pn"r% $)&%*n#/ &)n,"r%&*# pr*n&*p#$

care este utilizat$ ca locuin%$ 5* n% ," %"*$*!#" 8n #&"*(*"#"# - 8n"rpr*n!")r

?&)n+)r' #r". 280 #$ CF@

Spr#+## C)"$/

Pn $# 100 '2 ?&)"# - #!@ 0/02- $# 100 $# 200 '2 9 ?, '#<)r#! - 3 )r*@ 0/06

p," 200 '2 9?, '#<)r#! - 28 )r*@ 0/6

n&pn- &% 1 *#n%#r* 200 %n%r*$ *')*$*#r #$ pr,)#n$)r +*!*& -*n '%n*&*p*%$ C7*5*n%/&% &p*# $)&#$*"*$)r -*n &)'pnn# #&,"%*# , *'p)!*"#! &)n+)r' &)"$)r 'n*)n#" '#* ,%,.



T#$ nr.8

C)"$ '#*' #$ *'p)!*"%$%* pn"r% *')*$%$ pr,)#n$)r +*!*& dincomune (i sate

/"n vigoare p$n$ la 54 ianuarie 0545 con!orm art' 1 pct'0 *egii de punere "n aplicare a titlului =Idin Codul .iscal2

Tipul imobilului*ocalitatea

'%n.)r#5%$ =

)r5$ 5*

C7*5*n%/ $)&#$*"*r5-*n

'%n. B$* r%r#$

1. L)&%*n pr*(#"*!#"/ pr)pr*"**')*$*#r/&)n,"r%&** 5* *n,"#$#**$ - p ,&")r%$ pn"r%

0.3 0.2 0.1(*$ 5* #r#< &% ,p#*%$ ")"#$ pn $# 100 ' 2 ?&)"

- #!@

2. L)&%*n pr*(#"*!#"/ pr)pr*"* *')*$*#r/0.1&)n,"r%&** 5* *n,"#$#**$ - p ,&")r%$ pn"r%

0.4F 0.3(*$ 5* #r#< &% ,p#*%$ ")"#$ - $# 100 ' 2 pn $#

10 '2 ?, '#<)r#! - 1/ )r*@

3. L)&%*n pr*(#"*!#"/ pr)pr*"* *')*$*#r/0.2&)n,"r%&** 5* *n,"#$#**$ - p ,&")r%$ pn"r%

0.6 0.4(*$ 5* #r#< &% ,p#*%$ ")"#$ - $# 10 ' 2 pn $#

200 '2?, '#<)r#! - 2 )r*@4. L)&%*n pr*(#"*!#"/ pr)pr*"* *')*$*#r/&)n,"r%&** 5* *n,"#$#**$ - p ,&")r%$ pn"r%

3/0 2/0 1/0(*$ 5* #r#< &% ,p#*%$ ")"#$ - $# 200 ' 2 pn $#

300 '2?, '#<)r#! - 10 )r*@. L)&%*n pr*(#"*!#"/ pr)pr*"* *')*$*#r/&)n,"r%&** 5* *n,"#$#**$ - p ,&")r%$ pn"r%

4/F 3/0 1/F(*$ 5* #r#< &% ,p#*%$ ")"#$ '#* '%$" - 300 '2

?, '#<)r#! - 1 )r*@



Tabel nr' ?9)emplu de calculare a impozitului pe bunurile imobiliare pentru agen%i economici

'.o. Indicatori uma

1. 2aloarea medie rezidual$ a cl$dirii, lei / 5++ +++

. 0ota impozitului pe bunurile imobiliare,

+,1

*. uma impozitului pe bunurile imobiliare calculat, lei / 5++

Pn"r% -*nr# %n%* *')*$ &% ) (#$)#r '-* r!*-%#$ - 4.00.000 $*/ pr)pr*"#r%$ #n%#$ (#&#$&%$# 5* #&7*"# %n *'p)!*" p %n%r*$ *')*$*#r n 'r*' - 4.00 $*.





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