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DECRET Nr

DECRET   Nr. 54 din 16 februarie 1984

privind unele masuri referitoare la functionarea in R.S. Romania a Institutului de tehnologie si economie apicola al Federatiei Internationale a Asociatiilor de Apicultura - APIMONDIA

ACT EMIS DE:                CONSILIUL DE STAT AL REPUBLICII SOCIALISTE ROMANIA

ACT PUBLICAT IN: BULETINUL OFICIAL  NR. 13 din 17 februarie 1984


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    Consiliul de Stat al Republicii Socialiste Romania decreteaza:

    Art. 1
    Institutul international de tehnologie si economie apicola, institutie economica anexa a Federatiei Internationale a Asociatiilor de Apicultura - APIMONDIA, isi desfasoara activitatea in Republica Socialista Romania, ca institutie internationala neguvernamentala, cu personalitate juridica, potrivit Decretului nr. 370/1970 si dispozitiilor prezentului decret.
    Regulamentul de organizare si functionare a institutului, precum si modificarile aduse acestuia, se inregistreaza la judecatoria pe raza teritoriala in care isi are sediul, cu acordul prealabil al Ministerului Justitiei, Ministerului Finantelor, Ministerului Afacerilor Externe si Ministerului Comertului Exterior si Cooperarii Economice Internationale.
    Art. 2
    Institutul international de tehnologie si economie apicola, denumit in continuare institutul, se poate aproviziona cu materii prime, materiale, masini si utilaje, necesare realizarii activitatii prevazute in regulamentul sau de organizare si functionare, de la organizatiile economice romane, cu plata in valuta, prin intermediul intreprinderilor romane de comert exterior specializate, care incaseaza comisionul in valuta.
    In situatia cand produsele din categoria celor prevazute la alin. 1 nu fac obiectul comertului exterior, precum si in cazul altor produse de valoare redusa, cumpararea acestora se poate face de la unitatile economice romane pe baza de contract, cu plata in lei, la preturile cu amanuntul stabilite pentru populatie. Lista acestor produse se aproba anual de Ministerul Aprovizionarii Tehnico-Materiale si Controlului Gospodarii Fondurilor Fixe, la cererea institutului.
    Plata serviciilor prestate institutului de catre unitatile romane se face potrivit tarifelor aplicabile populatiei.
    Art. 3
    Institutul se poate aproviziona din import cu marfuri necesare desfasurarii activitatii sale, prin intermediul intreprinderilor romane de comert exterior specializate, care incaseaza comisionul legal in valuta.
    Art. 4
    Comercializarea pe piata externa a produselor realizate de institut se face prin intreprinderile de comert exterior specializate ale Republicii Socialiste Romania.
    Sumele in valuta incasate de intreprinderile de comert exterior din operatiunile efectuate se depun in conturile institutului, deschise la Banca Romana de Comert Exterior, dupa ce se retine cota legala de comision.
    Art. 5
    Operatiunile de import si export prevazute la art. 3 si 4, precum si introducerea sau scoaterea din tara a altor bunuri apartinand institutului, sunt supuse reglementarilor vamale ale Republicii Socialiste Romania.
    Art. 6
    Intreprinderile si alte persoane juridice romane pot cumpara direct de la institut produse realizate prin activitatea acestuia si pot beneficia  de serviciile prestate de institut, cu respectarea legislatiei romane in domeniul preturilor si tarifelor. Comercializarea produselor realizate de institut catre persoanele fizice romane se poate face prin unitatile Asociatiei Crescatorilor de Albine din Romania sau prin alte unitati economice romane. Toate lucrarile de tiparituri se vor executa in tipografia institutului numai cu autorizarea prealabila a Consiliului Culturii si Educatiei Socialiste.
    Art. 7
    Incasarile si platile institutului se efectueaza numai prin Banca Romana de Comert Exterior.
    Art. 8
    Banca Romana de Comert Exterior deschide institutului conturi in valuta convertibila, in ruble transferabile si in lei. Schimbul sumelor disponibile in valuta ale institutului se efectueaza astfel:
    a) valuta convertibila se transforma in lei, la cursul pentru operatiuni necomerciale in vigoare;
    b) rublele transferabile se transforma in ruble necomerciale pe baza coeficientului de recalculare in vigoare, iar acestea la randul lor se schimba in lei, la cursul necomercial, cotat de Banca Nationala a Republicii Socialiste Romania la data efectuarii operatiunilor respective.
    Alimentarea cu fonduri a contului in lei se face din sumele in lei realizate din operatiunile ce fac obiectul sau de activitate prevazut in Regulamentul de organizare si functionare a institutului si din alte operatiuni legale.
    Art. 9
    Prestarea de servicii de catre cetatenii romani pentru institut se face pe baza de contracte incheiate cu Camera de Comert si Industrie a Republicii Socialiste Romania. Prin derogare de la prevederile Decretului nr. 81/1977, modificat prin Decretul nr. 243/1977, plata drepturilor de retribuire, precum si a celorlalte drepturi cuvenite personalului muncitor, se face in lei rezultati din schimbarea valutei sau din alte sume in lei realizate din operatiuni efectuate pe teritoriul Republicii Socialiste Romania, in conditiile legii.
    Perioada lucrata de personalul muncitor incadrat prin transfer in interesul serviciului la institut si preluat ulterior de camera de Comert si Industrie a Republicii Socialiste Romania se include in calculul vechimii neintrerupte in aceiasi unitate.
    Art. 10
    Evidenta contabila se tine potrivit normelor elaborate de institut, cu acordul Ministerului Finantelor. Inregistrarea in lei a valutei rezultate din activitatea institutului se face la acelasi curs, atat la venituri cat si la cheltuieli.
    Art. 11
    Beneficiile realizate de institut se impun anual cu o cota de 30 la suta. Beneficiul impozabil se stabileste ca diferenta intre suma totala a veniturilor si suma cheltuielilor efectuate pentru realizarea acestor venituri.
    In suma cheltuielilor efectuate pentru realizarea veniturilor se include si fondul de amortizare. La determinarea acestui fond se au in vedere termenele de amortizare a fondurilor fixe aplicabile unitatilor socialiste de stat romane, reduse cu 30 la suta. Suma fondului constituit peste aceste limite nu se ia in calcul la cheltuielile efectuate si este impozabila. Reevaluarea fondurilor fixe se face potrivit legislatiei din Republica Socialista  Romania. Institutul va putea reevalua fondurile sale fixe si la alte termene, cu autorizarea Ministerului Finantelor.
    Art. 12
    In cheltuielile generale ale institutului se cuprinde si cota-parte din cheltuielile Federatiei Internationale a Asociatiilor de Apicultura - APIMONDIA, care nu poate depasi 10 la suta din beneficiul net al anului precedent, ramas dupa plata impozitului.
    Art. 13
    Sumele reprezentand beneficiile institutului, ramase dupa plata impozitului pe venit, ce se transfera de catre acesta in strainatate, se impun cu o cota de 10 la suta. Echivalentul impozitului in valuta la cursul pentru operatiuni necomerciale se varsa la bugetul statului.
    Art. 14
    Ministerul Finantelor, Banca Romana de Comert Exterior si Administratia financiara de pe langa comitetul executiv al Consiliului popular al municipiului Bucuresti exercita, potrivit competentelor ce le sunt stabilite prin lege, controlul privind respectarea conditiilor de autorizare a desfasurarii activitatii institutului, precum si asupra calcularii si varsarii integrale si la termen a impozitelor si taxelor, conform prevederilor legale.
    Art. 15
    Prevederile art. 3 din Decretul nr. 370/1970 privind autorizarea functionarii in Republica Socialista Romania a Institutului international de tehnologie si economie apicola al Federatiei Internationale a Asociatiilor de Apicultura   APIMONDIA se abroga.


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