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Anunţă-mă când se modifică Fişă act Comentarii (0) Trimite unui prieten Tipareste act

DECRET Nr

DECRET   Nr. 409 din 26 decembrie 1985

privind majorarea contributiei persoanelor fara copii

ACT EMIS DE: CONSILIUL DE STAT AL REPUBLICII SOCIALISTE ROMANIA

ACT PUBLICAT IN: BULETINUL OFICIAL  NR. 76 din 26 decembrie 1985


SmartCity3



    Consiliul de Stat al Republicii Socialiste Romania decreteaza:

    Art. 1
    Contributia fixa lunara datorata de persoanele fara copii, casatorite sau necasatorite, in varsta de peste 25 de ani, care muncesc in unitatile economice de stat si institutiile de stat, se majoreaza si se stabileste dupa cum urmeaza:
---------------------------------------------------------------------------
         Retributia tarifara lunara            Contributia fixa
             de incadrare                          lunara
                - lei -                            - lei -
---------------------------------------------------------------------------
                Pana la 1.650                        80
                1.651 - 1.750                        90
                1.751 - 1.850                       110
                1.851 - 2.000                       135
                2.001 - 2.150                       150
                2.151 - 2.350                       165
                2.351 - 2.550                       180
                2.551 - 2.750                       205
                2.751 - 3.000                       225
                3.001 - 3.350                       285
                3.351 - 3.750                       330
                3.751 - 4.150                       375
                4.151 - 4.550                       420
                4.551 - 5.000                       480
                5.001 - 5.500                       570
                5.501 - 6.500                       675
                6.501 - 8.000                       825
                Peste   8.000                       925
---------------------------------------------------------------------------
    Contributia prevazuta la alin. 1 se datoreaza si de persoanele fara copii, casatorite sau necasatorite, in varsta de peste 25 de ani, incadrate cu contract de munca in organizatiile cooperatiei mestesugaresti si de productie, achizitii si desfacere  a marfurilor, in celelalte organizatii obstesti, precum si in asociatiile economice intercooperatiste si cooperativele agricole de productie.
    Art. 2
    Contributia persoanelor fara copii, care realizeaza venituri din agricultura, se majoreaza si se stabileste dupa cum urmeaza:
    a) Membrii cooperativelor agricole de productie, precum si celelalte persoane retribuite de aceste unitati, in varsta de peste 25 de ani, casatorite sau necasatorite, care nu au copii, vor plati o contributie anuala diferentiata in functie de marimea venitului, astfel:
----------------------------------------------------------------------------
           Venitul anual                     Contributia anuala
             - lei -                              - lei -
----------------------------------------------------------------------------
                Pana la 5.000                         60
                5.001 - 10.000                        150
               10.001 - 15.000                        225
               15.001 - 20.000                        450
                Peste   20.000                        750
----------------------------------------------------------------------------
    b) Producatorii cu gospodarii agricole individuale, pe numele carora se stabileste impunerea, in varsta de peste 25 de ani, casatoriti sau necasatoriti, care nu au copii, vor plati o contributie anuala diferentiata astfel:
----------------------------------------------------------------------------
       Marimea suprafetei                 Contributia anuala
             - ha -                              - lei -
----------------------------------------------------------------------------
         Pana la 1 ha                             60
         De la 1,01 - 2 ha                        80
         Peste 2 ha                              150
----------------------------------------------------------------------------
    Art. 3
    Contributia persoanelor fara copii, datorata de personalul incadrat in alte unitati decat cele socialiste, oamenii de litere, arta si stiinta, liber-profesionistii, meseriasii, carausii, proprietarii de bunuri inchiriate si alte persoane care realizeaza venituri din activitati desfasurate pe cont propriu, in varsta de peste 25 de ani, casatoriti sau necasatoriti, care nu au copii, se majoreaza si se stabileste dupa cum urmeaza:
----------------------------------------------------------------------------
             Venitul anual               Contributia anuala
                - lei -                        - lei -
----------------------------------------------------------------------------
           Pana la 3.000                          60
          3.001 -  6.000                          77
          6.001 -  9.000                          96
          9.001 - 12.000                         120
         12.001 - 15.000                         180
         15.001 - 18.000                         240
         18.001 - 21.000                         300
         21.001 - 24.000                         420
         24.001 - 30.000                       1.080
         30.001 - 36.000                       1.440
         36.001 - 42.000                       1.800
         42.001 - 48.000                       2.160
         48.001 - 54.000                       2.520
         54.001 - 60.000                       2.880
         60.001 - 72.000                       3.420
         72.001 - 84.000                       4.200
         84.001 - 96.000                       4.980
          Peste   96.000                       6.000
---------------------------------------------------------------------------
    In cazul persoanelor care realizeaza venituri ce se impun lunar, contributia persoanelor fara copii se determina prin raportarea la 12 luni a contributiei anuale corespunzatoare venitului obtinut in fiecare luna.
    Art. 4
    Modul de stabilire, calculare si de plata a contributiei persoanelor fara copii, reglementata prin prezentul decret, este cel prevazut de Legea nr. 1/1977 privind impozitul pe fondul total de retribuire al unitatilor socialiste de stat, Legea nr. 2/1977 privind impozitul agricol si Decretul nr. 1086/1966 privind majorarea impozitului pe veniturile persoanelor fara copii.
    Art. 5
    Ministerul Finantelor va introduce modificarile corespunzatoare, decurgand din aplicarea prevederilor prezentului decret, in volumul bugetelor judetelor si al municipiului Bucuresti, precum si in volumul si structura bugetului de stat, pe anul 1986.
    Art. 6
    Prevederile prezentului decret se aplica incepand cu veniturile aferente anului 1986.
    Pe data intrarii in vigoare a prezentului decret se abroga orice alte dispozitii contrare.

                                            


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COMENTARII la Decretul 409/1985

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ANONIM a comentat Hotărârea 5 2019
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