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DECRET Nr

DECRET   Nr. 394 din 10 iulie 1973

privitor la impunerea veniturilor realizate din inchirieri de imobile

ACT EMIS DE: CONSILIUL DE STAT

ACT PUBLICAT IN: BULETINUL OFICIAL  NR. 105 din 17 iulie 1973


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    EXPUNERE DE MOTIVE

    Prin decretul alaturat se supune unui impozit anual veniturile din inchirieri si subinchirieri de cladiri, terenuri, camere mobilate sau nemobilate.
    Venitul anual impozabil asupra caruia se aplica cotele progresive de impozit se determina prin scaderea din chiria bruta a impozitului pe cladiri si a impozitului pe terenuri aferente cladirii sau partii din cladire inchiriate, iar in cazul inchirierilor de camere mobilate, si a unei cote forfetare de cheltuieli. Deosebit de aceasta, la inchirierile de camere mobilate prin agentiile de turism se mai scade si comisionul cuvenit acestor unitati.
    Veniturile anuale din inchirieri si subinchirieri care, dupa scaderea impozitului pe cladiri si a impozitului pe terenuri, nu depasesc 300 de lei anual sunt scutite de impozit.

    Consiliul de Stat al Republicii Socialiste Romania decreteaza:

    Art. 1
    Veniturile realizate de persoanele fizice si persoanele juridice, altele decat organizatiile socialiste romane, din inchirieri si subinchirieri de cladiri, terenuri si camere mobilate sau nemobilate, in mod permanent ori sezonier, direct sau prin agentii de turism, se supun unui impozit anual, dupa cum urmeaza:

----------------------------------------------------------------------
 Venitul     Cota   Impozitul,          Impozitul pentru veniturile
  anual       de       lei                      din intervale
impozabil, impozit               -------------------------------------
  lei         %                   Intervalele         Impozitul pe
                                   de venit,            intervale
                                     lei                 creste;
----------------------------------------------------------------------
1 - 300     6,00    1 - 18     301-    500 de fiecare 50 lei cu  5,50 lei
    500     8,00        40     501-    700 de fiecare 50 lei cu  7,50 lei
    700    10,00        70     701-    900 de fiecare 50 lei cu  9,00 lei
    900    11,80       106     901-  1 200 de fiecare 50 lei cu 10,50 lei
  1 200    14,10       169   1 201-  1 500 de fiecare 50 lei cu 12,00 lei
  1 500    16,10       241   1 501-  2 000 de fiecare 50 lei cu 14,00 lei
  2 000    19,05       381   2 001-  3 000 de fiecare 50 lei cu 16,00 lei
  3 000    23,37       701   3 001-  5 000 de fiecare 50 lei cu 17,00 lei
  5 000    27,62     1 381   5 001- 10 000 de fiecare 50 lei cu 20,00 lei
 10 000    33,81     3 381  10 001- 20 000 de fiecare 50 lei cu 23,00 lei
 20 000    39,90     7 981  20 001- 30 000 de fiecare 50 lei cu 26,00 lei
 30 000    43,94    13 181  30 001- 40 000 de fiecare 50 lei cu 30,00 lei
 40 000    47,95    19 181  40 001- 50 000 de fiecare 50 lei cu 34,00 lei
 50 000    51,96    25 981  50 001- 70 000 de fiecare 50 lei cu 39,00 lei
 70 000    59,40    41 581  70 001-100 000 de fiecare 50 lei cu 45,50 lei
100 000    68,88    68 881   peste 100 000 se percepe 75 la suta din
                                           totalul venitului impozabil
----------------------------------------------------------------------

    Art. 2
    Venitul anual impozabil se determina prin scaderea din chirie a impozitului pe cladiri si a impozitului pe terenuri aferente spatiului inchiriat si subinchiriat, precum si prin aplicarea, la suma astfel determinata, a urmatoarelor cote forfetare de cheltuieli:
    a) in cazul inchirierilor si subinchirierilor de camere mobilate pentru locuinta:
    - 50 la suta cand suma este de pana la 5 000 lei;
    - 30 la suta cand suma este intre 5 001 si 10 000 lei;
    - 20 la suta cand suma este intre 10 001 si 20 000 lei;
    - 10 la suta cand suma este de peste 20 000 lei;
    b) in cazul inchirierilor si subinchirierilor de camere mobilate cu alta destinatie decat pentru locuinta, 10 la suta.
    Pentru veniturile din inchirieri si subinchirieri de camere mobilate prin agentiile de turism se scade, inainte de deducerea cheltuielilor forfetare, si comisionul retinut de aceste agentii.
    Art. 3
    Veniturile anuale din inchirieri si subinchirieri care, dupa scaderea impozitului pe cladiri si a impozitului pe terenuri, nu depasesc 300 de lei anual sunt scutite de impozit.
    Art. 4
    Impozitul datorat potrivit dispozitiilor prezentului decret se stabileste si se incaseaza de catre organele financiare ale comitetelor executive ale consiliilor populare.
    In cazul inchirierilor si subinchirierilor efectuate prin agentiile de turism, impozitul se calculeaza si se retine de catre acestea cu ocazia fiecarei plati si se varsa la buget la termenele ce se vor comunica de Ministerul Finantelor.
    Art. 5
    Dispozitiile prezentului decret se intregesc cu prevederile Decretului nr. 153/1954 privitor la impozitul pe veniturile populatiei, cu modificarile ulterioare, in masura in care nu se dispune altfel prin decretul de fata.
    Art. 6
    Prevederile prezentului decret se aplica incepand cu veniturile realizate in anul 1973.
    Articolul 12 din Hotararea Consiliului de Ministri nr. 545/1970 privind reglementarea unor impozite pe veniturile populatiei, precum si orice alte dispozitii contrare, se abroga.




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COMENTARII la Decretul 394/1973

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ANONIM a comentat Legea 243 2021
    Hello everyone, I want to use this medium to thank a great spell caster called Dr Grceondu for transforming my life financially, i have been playing lottery game for long but have never won any reasonable amount, I contacted Dr Graceondu after i red about him on the internet on how he help a lady with a lottery winning numbers and the lady won a very big amount of money, so i contacted him and He instructed me on what to do which i did and he told me to give him some time to prayers, on the second day he sent me some numbers and he said i should go and play them, so i went to play the numbers he gave me, after two day the result came out, and i went to check and to my greatest surprise my name came out as one of the winners i won $45 million, i still cant believe what happened to me that i am now a millionaire over night, i just want to say a very big thank you to Dr Graceondu i have never seen a powerful man like him, I will advice everyone out there to contact Dr Graceondu if you want to win big in your lottery game. You can reach him via his email, drgraceondu12@gmail.com or WhatsApp him +15204677763, you can also visit his Website. https://drgraceonduadodo.com
ANONIM a comentat Decretul 1231 2021
    i will never stop until the whole World knows about the MOST powerful priest maurice whose contact details I saw in a comment section here few weeks ago, so and i decided to contact him because i was badly in need of help TO SAVE MY MARRIAGE, I explained my situation to PRIEST MURICE. that Everything was going down the drain as my husband WAS constantly cheating on me with other women and he physically abuse me. priest maurice promised to help that my husband will change and will love me unconditionally in less than a week as far that my heart still beats for him. I FOLLOWED HIS INSTRUTION and he prepared a spell for me and my husband called me exactly when priest maurice said. He pleaded and said he needs me back since then he have been the sweetest man on earth. anyone out there reading this comment that need a effect spell caster Can reach him on email:psychicspellsolution@gmail.coM whatsapp:+1(571)3573337
ANONIM a comentat Ordin 12 2006
    Mai este in vigoare acest ordin, din moment ce aven Regulamentul (CE) 396:2005, revizuit 2019, referitor la rezidurile de pesticide din alimente, inclusiv din fructe si legume?
ANONIM a comentat Decretul 770 1966
    HOW TO GET YOUR EX LOVER BACK & HOW I GOT MY EX LOVER. BACK I want to thank Dr Omokpo for saving my marriage. My husband treated me badly and left home for almost 3 month this got me sick and confused. Then I told my friend about how my husband has changed towards me. Then he told me to contact: {dromokpo@gmail.com}that he will help me bring my husband back to being a good man. That this great man helped her too. Then I gave him a try. after 3 days of casting the spell my husband came back home and I forgive him and today we are living in joy and happiness If you are going through any relationship stress or broken marriage situation and you want your Ex lover, Ex boyfriend, Ex girlfriend or Divorced husband or wife back you reach him via: dromokpo@gmail.com
ANONIM a comentat Decretul 390 2018
    HOW TO GET YOUR EX LOVER BACK & HOW I GOT MY EX LOVER. BACK I want to thank Dr Omokpo for saving my marriage. My husband treated me badly and left home for almost 3 month this got me sick and confused. Then I told my friend about how my husband has changed towards me. Then he told me to contact: {dromokpo@gmail.com}that he will help me bring my husband back to being a good man. That this great man helped her too. Then I gave him a try. after 3 days of casting the spell my husband came back home and I forgive him and today we are living in joy and happiness If you are going through any relationship stress or broken marriage situation and you want your Ex lover, Ex boyfriend, Ex girlfriend or Divorced husband or wife back you reach him via: dromokpo@gmail.com
ANONIM a comentat Rectificare 353 2008
    HOW TO GET YOUR EX LOVER BACK & HOW I GOT MY EX LOVER. BACK I want to thank Dr Omokpo for saving my marriage. My husband treated me badly and left home for almost 3 month this got me sick and confused. Then I told my friend about how my husband has changed towards me. Then he told me to contact: {dromokpo@gmail.com}that he will help me bring my husband back to being a good man. That this great man helped her too. Then I gave him a try. after 3 days of casting the spell my husband came back home and I forgive him and today we are living in joy and happiness If you are going through any relationship stress or broken marriage situation and you want your Ex lover, Ex boyfriend, Ex girlfriend or Divorced husband or wife back you reach him via: dromokpo@gmail.com
ANONIM a comentat OUG 114 2021
    Într-un cuvânt, wow!! Nu pot să cred că banii sunt deja în contul meu. Multumesc, multumesc, multumesc! De obicei, ați transformat o sarcină lungă, consumatoare de timp și intimidantă într-o experiență foarte plăcută și simplificată. Nu pot să vă mulțumesc vouă și doamnei Della Taylor pentru suficientă asistentă. Dna Della Taylor Împrumuturi pentru un sistem excelent și pentru un serviciu excelent. Ambele sunt grozave! dacă aveți nevoie de un împrumut de urgență, îi puteți e-mail la Dellastaylors@yahoo.com WhatsApp pe +1 (209) 251-1529
ANONIM a comentat Decizia 2 2007
    I never use to believe in spell casting until i met Lord Zuma a powerful spell caster who helped me to be a happy person again. i reside in USA. After 4 years of Broken marriage, my husband left me with two kids. I felt like my life was about to end and i almost committed suicide, i was emotionally down for a very long time. Thanks to a Great spell caster called Lord Zuma which i met online on one faithful day when I was browsing through the internet, i came across a lot of testimonies about this particular Great spell caster how he has helped so many people. he has helped people to bring back their Ex lover, some testified that he restores womb, cure cancer and other sickness, and so on. I also came across a testimony, it was about a woman called Sandra, she testified about how his spell made her to be pregnant after so many years of bareness and at the end of her testimony she dropped Lord Zuma's email address. After reading all these, i decided to give it a try and i contacted him and explained my problem to him and he assured me that in less than 48 hours, my husband will call me and beg for forgiveness but i thought it will not work. When he had finished casting the spell, the next day my husband called me and he was begging for forgiveness just as Lord Zuma said. This is not brain washing and after the spell has been cast, i realized that my husband love me like never before and the spell caster opened him up to know how much i love him and how much love we need to share. We are even happier now than before. Lord Zuma is really a gifted man and i will not stop publishing him because he is a wonderful man. If you have a problem and you are looking for a real and a genuine spell caster to solve all your problems contact Lord Zuma now on spiritualherbalisthealing@gmail.com or just visit https://spiritualherbal.blogspot.com and see so many he has helped that are testifying about his good work. He will help you solve all your problems. Once again thank you Lord Zuma for your good deeds. His whatsapp number +1 506 800 1647
ANONIM a comentat Decretul 770 1966
    BEST WAYS TO GET YOUR EX LOVER BACK AND RESTORED YOUR BROKEN MARRIAGE OR RELATIONSHIP FROM SORROW TO HAPPINESS. Help me thank Dromokpo@gmail.com for helping me get my ex husband back to me and my family. This great powerful spiritual man restored my sorrow to happiness. My husband left me some years ago for another woman and they both planned to get married. I am so surprised he just came back to me one cool afternoon on Saturday June, begging and crying for me to take him back and to forgive him for breaking up our marriage home and forsaking me and the children. Dr Omokpo is a true spiritualist savior . He brought my husband back” if you have any worries or you have any problem in your marriages or relationships you can reach him via: dromokpo@gmail.com
ANONIM a comentat Hotărârea 774 2010
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