Codul Fiscal actualizare 01. 01. 2009 Legea 571/2003 cu modificari ulterioare
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euro/1.000 tigarete, respectiv de 152,72 lei/1.000 tigarete. +---+---------------------------------------+--------------+----------- +-----------+-----------+-----------+-----------+ | | | | Acciza*) | Acciza*) | Acciza*) | Acciza*) | Acciza*) | | | Denumirea produsului sau a | |(echivalent| (echivalent|(echivalent|(echivalent|(echivalent| |Nr.| grupei de produse | U.M. |euro/U.M.) | euro/U.M.) |euro/U.M.) |euro/U.M.) |euro/U.M.) | | | | |1 ianuarie | 1 iulie | 2008 | 2009 | 2010 | | | | | 2007 | 2007 | | | | +---+---------------------------------------+--------------+----------- +-----------+-----------+-----------+-----------+ | 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | +---+---------------------------------------+--------------+----------- +-----------+-----------+-----------+-----------+ | 1 |Bere | hl/1 grad | 0,748 | 0,748 | 0,748 | 0,748 | 0,748 | | |din care: | Plato1) | | | | | | +---+---------------------------------------+--------------+----------- +-----------+-----------+-----------+-----------+ | |1.1. Bere produsa de producatorii | | | | | | | | |independenti cu o capacitate de | | 0,43 | 0,43 | 0,43 | 0,43 | 0,43 | | |productie anuala ce nu depaseste 200 | | | | | | | | |mii hl | | | | | | | +---+---------------------------------------+--------------+----------- +-----------+-----------+-----------+-----------+ | 2 |Vinuri | hl de produs | | | | | | +---+---------------------------------------+--------------+----------- +-----------+-----------+-----------+-----------+ | |2.1. Vinuri linistite | | 0,00 | 0,00 | 0,00 | 0,00 | 0,00 | +---+---------------------------------------+--------------+----------- +-----------+-----------+-----------+-----------+ | |2.2. Vinuri spumoase | | 34,05 | 34,05 | 34,05 | 34,05 | 34,05 | +---+---------------------------------------+--------------+----------- +-----------+-----------+-----------+-----------+ | 3 |Bauturi fermentate altele decat bere si| hl de produs | | | | | | | |vinuri | | | | | | | +---+---------------------------------------+--------------+----------- +-----------+-----------+-----------+-----------+ | |3.1. linistite | | 0,00 | 0,00 | 0,00 | 0,00 | 0,00 | +---+---------------------------------------+--------------+----------- +-----------+-----------+-----------+-----------+ | |3.2. spumoase | | 34.05 | 34,05 | 34,05 | 34,05 | 34,05 | +---+---------------------------------------+--------------+----------- +-----------+-----------+-----------+-----------+ | 4 |Produse intermediare | hl de produs | 51.08 | 51,08 | 51,08 | 51,08 | 51,08 | +---+---------------------------------------+--------------+----------- +-----------+-----------+-----------+-----------+ | 5 |Alcool etilic | hl de alcool | 750,00 | 750,00 | 750,00 | 750,00 | 750,00 | | | | pur2) | | | | | | +---+---------------------------------------+--------------+----------- +-----------+-----------+-----------+-----------+ | |5.1. Produs de micile distilerii cu o | | | | | | | | |capacitate care nu depaseste 10 hl de | | 475,00 | 475,00 | 475,00 | 475,00 | 475,00 | | |alcool pur/an | | | | | | | +---+---------------------------------------+--------------+----------- +-----------+-----------+-----------+-----------+ | |Tutun prelucrat | | | | | | | +---+---------------------------------------+--------------+----------- +-----------+-----------+-----------+-----------+ | 6 |Tigarete**) |1.000 tigarete| 34,50 |27,31 | 50 | 61,2 | 74 | | | | | | euro/1.000 | | | | | | | | |tigarete | | | | | | | | |plus 25% | | | | | | | | |aplicat | | | | | | | | |asupra | | | | | | | | |pretului | | | | | | | | |maxim de | | | | | | | | |vanzare cu | | | | | | | | | amanuntul | | | | | | | | |declarat | | | | +---+---------------------------------------+--------------+----------- +-----------+-----------+-----------+-----------+ | 7 |Tigari si tigari de foi | 1.000 bucati | 34,50 | 41,5 | 50 | 61,2 | 61,20 | +---+---------------------------------------+--------------+----------- +-----------+-----------+-----------+-----------+ | 8 |Tutun de fumat fin taiat, destinat | kg | 46,00 | 55,00 | 66,00 | 81,00 | 81,00 | | |rularii in tigarete | | | | | | | +---+---------------------------------------+--------------+----------- +-----------+-----------+-----------+-----------+ | 9 |Alte tutunuri de fumat | kg | 46,00 | 55,00 | 66,00 | 81,00 | 81,00 | +---+---------------------------------------+--------------+----------- +-----------+-----------+-----------+-----------+ | |Produse energetice | | | | | | | +---+---------------------------------------+--------------+----------- +-----------+-----------+-----------+-----------+ |10 |Benzina cu plumb | tona | 547,00 | 547,00 | 547,00 | 547,00 | 547,00 | +---+---------------------------------------+--------------+----------- +-----------+-----------+-----------+-----------+ | | | 1000 litri | 421,19 | 421,19 | 421,19 | 421,19 | 421,19 | +---+---------------------------------------+--------------+----------- +-----------+-----------+-----------+-----------+ |11 |Benzina fara plumb | tona | 425,06 | 425,06 | 425,06 | 436,00 | 452.000 | +---+---------------------------------------+--------------+----------- +-----------+-----------+-----------+-----------+ | | | 1000 litri | 327,29 | 327,29 | 327,29 | 335,72 | 348.040 | +---+---------------------------------------+--------------+----------- +-----------+-----------+-----------+-----------+ |12 |Motorina | tona | 307,59 | 307,59 | 325,00 | 336,00 | 347,00 | +---+---------------------------------------+--------------+----------- +-----------+-----------+-----------+-----------+ | | | 1000 litri | 259,91 | 259,91 | 274.625 | 283,92 | 293.215 | +---+---------------------------------------+--------------+----------- +-----------+-----------+-----------+-----------+ |13 |Pacura | 1000 kg | | | | | | +---+---------------------------------------+--------------+----------- +-----------+-----------+-----------+-----------+ | |13.1. utilizata in scop comercial | | 13,00 | 13,00 | 13,70 | 14,40 | 15,00 | +---+---------------------------------------+--------------+----------- +-----------+-----------+-----------+-----------+ | |13.2. utilizata in scop necomercial | | 13,00 | 13,00 | 14,00 | 15,00 | 15,00 | +---+---------------------------------------+--------------+----------- +-----------+-----------+-----------+-----------+ |14 |Gaz petrolier lichefiat | 1000 kg | | | | | | +---+---------------------------------------+--------------+----------- +-----------+-----------+-----------+-----------+ | |14.1. utilizat drept combustibil pentru| | 128,26 | 128,26 | 128,26 | 128,26 | 128,26 | | |motor | | | | | | | +---+---------------------------------------+--------------+----------- +-----------+-----------+-----------+-----------+ | |14.2. utilizat drept combustibil pentru| | 113,50 | 113,50 | 113,50 | 113,50 | 113,50 | | |incalzire | | | | | | | +---+---------------------------------------+--------------+----------- +-----------+-----------+-----------+-----------+ | |14.3. utilizat in consum casnic3) | | 0,00 | 0,00 | 0,00 | 0,00 | 0,00 | +---+---------------------------------------+--------------+----------- +-----------+-----------+-----------+-----------+ |15 |Gaz natural | GJ | | | | | | +---+---------------------------------------+--------------+----------- +-----------+-----------+-----------+-----------+ | |15.1. utilizat drept combustibil pentru| | 2,60 | 2,60 | 2,60 | 2,60 | 2,60 | | |motor | | | | | | | +---+---------------------------------------+--------------+----------- +-----------+-----------+-----------+-----------+ | |15.2. utilizat drept combustibil pentru| | | | | | | | |incalzire | | | | | | | +---+---------------------------------------+--------------+----------- +-----------+-----------+-----------+-----------+ | | 15.2.1. in scop comercial | | 0,17 | 0,17 | 0,17 | 0,17 | 0,17 | +---+---------------------------------------+--------------+----------- +-----------+-----------+-----------+-----------+ | | 15.2.2. in scop necomercial | | 0,17 | 0,17 | 0,22 | 0,27 | 0,32 | +---+---------------------------------------+--------------+----------- +-----------+-----------+-----------+-----------+ |16 |Petrol lampant (kerosen)4) | | | | | | | +---+---------------------------------------+--------------+----------- +-----------+-----------+-----------+-----------+ | |16.1. utilizat drept combustibil pentru| tona | 469,89 | 469,89 | 469,89 | 469,89 | 469,89 | | |motor | | | | | | | +---+---------------------------------------+--------------+----------- +-----------+-----------+-----------+-----------+ | | | 1000 litri | 375,91 | 375,91 | 375,91 | 375,91 | 375,91 | +---+---------------------------------------+--------------+----------- +-----------+-----------+-----------+-----------+ | |16.2. utilizat drept combustibil pentru| tona | 469,89 | 469,89 | 469,89 | 469,89 | 469,89 | | |incalzire | | | | | | | +---+---------------------------------------+--------------+----------- +-----------+-----------+-----------+-----------+ | | | 1000 litri | 375,91 | 375,91 | 375,91 | 375,91 | 375,91 | +---+---------------------------------------+--------------+----------- +-----------+-----------+-----------+-----------+ |17 |Carbune si cocs | GJ | | | | | | +---+---------------------------------------+--------------+----------- +-----------+-----------+-----------+-----------+ | |17.1. utilizat in scopuri comerciale | | 0,15 | 0,15 | 0,15 | 0,15 | 0,15 | +---+---------------------------------------+--------------+----------- +-----------+-----------+-----------+-----------+ | |17.2. utilizat in scopuri necomerciale | | 0,30 | 0,30 | 0,30 | 0,30 | 0,30 | +---+---------------------------------------+--------------+----------- +-----------+-----------+-----------+-----------+ |18 |Electricitate | | | | | | | +---+---------------------------------------+--------------+----------- +-----------+-----------+-----------+-----------+ | |18.1. Electricitate utilizata in scop | Mwh | 0,26 | 0,26 | 0,34 | 0,42 | 0,50 | | |comercial | | | | | | | +---+---------------------------------------+--------------+----------- +-----------+-----------+-----------+-----------+ | |18.2. Electricitate utilizata in scop | Mwh | 0,52 | 0,52 | 0,68 | 0,84 | 1,00 | | |necomercial | | | | | | | +---+---------------------------------------+--------------+----------- +-----------+-----------+-----------+-----------+ *) Nivelul accizelor va fi mentinut in conditiile mentinerii actualelor nivele minime prevazute in directivele comunitare in domeniu. Pentru produsele din grupa tutunului prelucrat acciza intra in vigoare la data de 1 iulie a fiecarui an, in conformitate cu angajamentele asumate de Romania in procesul de negociere cu Uniunea Europeana a Capitolului 10 Impozitarea. **) Structura accizei totale exprimata in echivalent euro/1000 tigarete va fi stabilita prin Hotarare de Guvern. 1) Gradul Plato reprezinta greutatea de zahar exprimata in grame, continuta in 100 g de solutie masurata la origine, la temperatura de 20/4C. 2) Hl alcool pur reprezinta 100 litri alcool etilic rafinat, cu concentratia de 100% alcool in volum, la temperatura de 20C, continut intr-o cantitate data de produs alcoolic. 3) Prin gaze petroliere lichefiate utilizate in consum casnic se intelege gazele petroliere lichefiate, distribuite in butelii tip aragaz. Buteliile tip aragaz sunt acele butelii cu o capacitate de pana la maximum 12,5 kg. 4) Petrolul lampant utilizat drept combustibil de persoanele fizice nu se accizeaza. ANEXA Nr. 2 +----+-------------------------------------+----------+---------+--------- +---------+---------+ |Nr. | Denumirea produsului sau a | 2007 | 2008 | 2009 | 2010 | 2011 | |crt.| grupei de produse | Acciza | Acciza | Acciza | Acciza | Acciza | | | |euro/tona |euro/tona|euro/tona|euro/ tona|euro/tona| +----+-------------------------------------+----------+---------+--------- +---------+---------+ | 1. |Cafea verde | 612 | 459 | 306 | 153 | 0 | +----+-------------------------------------+----------+---------+--------- +---------+---------+ | 2. |Cafea prajita, inclusiv cafea cu | 900 | 675 | 450 | 225 | 0 | | |inlocuitori | | | | | | +----+-------------------------------------+----------+---------+--------- +---------+---------+ | 3. |Cafea solubila | 3600 | 2700 | 1800 | 900 | 0 | | | | | | | | | +----+-------------------------------------+----------+---------+--------- +---------+---------+ ANEXA Nr. 3 +----+------------------------------------------------------------+------+------ +------+------+ |Nr. | | 2007 | 2008 | 2009 | 2010 | |crt.| Denumirea produsului sau a grupei de produse |Acciza| Acciza|Acciza|Acciza| | | | (%) | (%) | (%) | (%) | +----+------------------------------------------------------------+------+------ +------+------+ | 1. |Confectii din blanuri naturale (cu exceptia celor de iepure,| 45 | 45 | 45 | 45 | | |oaie, capra) | | | | |
+----+------------------------------------------------------------+------+------ +------+------+ | 2. |Articole din cristal | 55 | 30 | 15 | 0 | +----+------------------------------------------------------------+------+------ +------+------+ | 3. |Bijuterii din aur si/sau din platina, cu exceptia | 25 | 15 | 10 | 0 | | |verighetelor | | | | |
+----+------------------------------------------------------------+------+------ +------+------+ | 4. |Produse de parfumerie | | | | |
+----+------------------------------------------------------------+------+------ +------+------+ | |4.1. Parfumuri, | 35 | 35 | 35 | 35 | | |din care: | | | | |
| |- ape de parfum | 25 | 25 | 25 | 25 | +----+------------------------------------------------------------+------+------ +------+------+ | |4.2. Ape de toaleta, | 15 | 15 | 15 | 15 | | |din care: | | | | |
| |- ape de colonie | 10 | 10 | 10 | 10 | +----+------------------------------------------------------------+------+------ +------+------+ | 5. |Arme si arme de vanatoare, altele decat cele de uz militar | 100 | 100 | 100 | 100 | +----+------------------------------------------------------------+------+------ +------+------+ ANEXA Nr. 4 +-----------------------------------+---------------------+--------------------+ | Norma de poluare sau tipul | Capacitatea | | | autoturismului/autovehiculului | cilindrica | euro/1 cmc | | | (cmc) | | +-----------------------------------+---------------------+--------------------+ | 1 | 2 | 3 | +-----------------------------------+---------------------+--------------------+ | Hibride | | 0 | +-----------------------------------+---------------------+--------------------+ | Euro 4 | < 1600 | 0,15 | +-----------------------------------+---------------------+--------------------+ | | 1601-2000 | 0,35 | +-----------------------------------+---------------------+--------------------+ | | 2001-2500 | 0,5 | +-----------------------------------+---------------------+--------------------+ | | 2501-3000 | 0,7 | +-----------------------------------+---------------------+--------------------+ | | > 3000 | 1 | +-----------------------------------+---------------------+--------------------+ | Euro 3 | < 1600 | 0,5 | +-----------------------------------+---------------------+--------------------+ | | 1601-2000 | 0,6 | +-----------------------------------+---------------------+--------------------+ | | 2001-2500 | 0,9 | +-----------------------------------+---------------------+--------------------+ | | 2501-3000 | 1,1 | +-----------------------------------+---------------------+--------------------+ | | > 3000 | 1,3 | +-----------------------------------+---------------------+--------------------+ | Euro 2 | < 1600 | 1,3 | +-----------------------------------+---------------------+--------------------+ | | 1601-2000 | 1,4 | +-----------------------------------+---------------------+--------------------+ | | 2001-2500 | 1,5 | +-----------------------------------+---------------------+--------------------+ | | 2501-3000 | 1,6 | +-----------------------------------+---------------------+--------------------+ | | > 3000 | 1,7 | +-----------------------------------+---------------------+--------------------+ | Euro 1 | < 1600 | 1,8 | +-----------------------------------+---------------------+--------------------+ | | 1601-2000 | 1,8 | +-----------------------------------+---------------------+--------------------+ | | 2001-2500 | 1,8 | +-----------------------------------+---------------------+--------------------+ | | 2501-3000 | 1,8 | +-----------------------------------+---------------------+--------------------+ | | > 3000 | 1,8 | +-----------------------------------+---------------------+--------------------+ | Non-euro | < 1600 | 2 | +-----------------------------------+---------------------+--------------------+ | | 1601-2000 | 2 | +-----------------------------------+---------------------+--------------------+ | | > 2001 | 2 | +-----------------------------------+---------------------+--------------------+ ANEXA Nr. 4.1 NIVELUL
taxei speciale pentru autovehiculele din categoriile*) N2, N3, M2 si M3 -------------------------------------------------------------------------------- Norma de poluare a autovehiculului euro/1 cmc -------------------------------------------------------------------------------- Euro 4 0 Euro 3 0
Euro 2 0,2 Euro 1 0,9 Non-euro 1,2 -------------------------------------------------------------------------------- *) Categoriile sunt definite in Reglementarile privind omologarea de tip si eliberarea cartii de identitate a vehiculelor rutiere, precum si omologarea de tip a produselor utilizate la acestea - RNTR2. ANEXA Nr. 5 +---------------------------------------+------------------------+-------------+ | Varsta autoturismului/autovehiculului | Coeficient de corelare |Reducere (%) | +---------------------------------------+------------------------+-------------+ | 1 | 2 | 3 | +---------------------------------------+------------------------+-------------+ | pana la 1 an inclusiv | 0,9 | 15 | +---------------------------------------+------------------------+-------------+ | 1 an - 2 ani inclusiv | 1,8 | 25 | +---------------------------------------+------------------------+-------------+ | 2 ani - 4 ani inclusiv | 2,3 | 32 | +---------------------------------------+------------------------+-------------+ | 4 ani - 6 ani inclusiv | 2,5 | 43 | +---------------------------------------+------------------------+-------------+ | peste 6 ani | 2,7 | 47 | +---------------------------------------+------------------------+-------------+ TITLUL VIII Masuri speciale privind supravegherea productiei, importului si circulatiei unor produse accizabile CAPITOLUL I Sistemul de supraveghere a productiei de alcool etilic Sfera de aplicare Art. 222. - Sistemul de supraveghere se aplica tuturor antrepozitarilor autorizati pentru productia de alcool etilic nedenaturat si distilate. Supraveghetorii fiscali Art. 223. - (1) Pentru fiecare antrepozit fiscal de productie de alcool etilic si de distilate vor fi desemnati reprezentanti permanenti ai autoritatii fiscale competente, denumiti in continuare supraveghetori fiscali. Prezenta supraveghetorilor fiscali va fi asigurata pe tot parcursul desfasurarii procesului de productie, respectiv pe cele trei schimburi si in zilele de sarbatori legale. (2) Antrepozitarii autorizati pentru productia de alcool etilic si de distilate vor intocmi si vor depune la autoritatea fiscala competenta, o data cu cererea de autorizare, un program de lucru defalcat pe luni, care sa prevada cantitatea estimata a se obtine intr-un an, in functie de capacitatea instalata. Mijloace de masurare a productiei de alcool Art. 224. - (1) In vederea inregistrarii corecte a intregii productii de alcool etilic si de distilate obtinute, fiecare antrepozit fiscal de productie de alcool etilic si de distilate trebuie sa fie dotat obligatoriu de catre antrepozitarul autorizat cu mijloace de masurare, denumite in continuare contoare, avizate de Biroul Roman de Metrologie Legala, necesare pentru determinarea cantitatii de alcool etilic si de distilate, precum si cu mijloace de masurare legale pentru determinarea concentratiei alcoolice pentru fiecare sortiment de alcool etilic si de distilate. Mijloacele de masurare si masuratorile efectuate cu acestea se supun, in mod obligatoriu, controlului metrologic al statului, conform legii in domeniu. (2) In cazul antrepozitarilor autorizati pentru productia de alcool etilic, contoarele vor fi amplasate la iesirea din coloanele de distilare pentru alcoolul brut, la iesirea din coloanele de rafinare pentru alcoolul etilic rafinat si la iesirea din coloanele aferente alcoolului tehnic, astfel incat sa fie contorizate toate cantitatile de alcool rezultate. Yüklə 2,59 Mb. Dostları ilə paylaş:
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