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HOTARARE Nr

HOTARARE   Nr. 557 din 15 septembrie 1992

privind unele masuri de constituire a fondului asigurarilor sociale pentru agricultori

ACT EMIS DE: GUVERNUL ROMANIEI

ACT PUBLICAT IN: MONITORUL OFICIAL  NR. 246 din  5 octombrie 1992


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    Art. 1
    (1) Veniturile fondului de pensii si asigurari sociale pentru agricultori se constituie din contributia agentilor economici cu personalitate juridica care produc, industrializeaza si comercializeaza produse agricole;
    (2) Pentru determinarea cuantumului contributiei agentilor economici, prevazuta la alin. (1), cotele aplicate la totalul veniturilor realizate din activitatea lor, dupa deducerea impozitului pe circulatia marfurilor si a accizelor diferentiate pe tipuri de activitati in care se incadreaza agentii
economici, sunt cele prevazute in anexa, care face parte integranta din prezenta hotarare;
    (3) Prevederile alin. (1) si (2) se aplica si agentilor economici cu personalitate juridica care industrializeaza sau comercializeaza produse agricole si alimentare din tara sau din import, indiferent de ponderea acestor activitati in totalul veniturilor realizate.
    Art. 2
    (1) Agentii economici au obligatia virarii lunare, in contul special deschis la Banca Agricola - S.A., a sumelor calculate potrivit art. 1, in termen de 15 zile de la expirarea lunii precedente;
    (2) Ministerul Muncii si Protectiei Sociale si Ministerul Economiei si
Finantelor vor elabora si emite instructiuni privind modul de calcul si de virare a sumelor datorate fondului de pensii si asigurari sociale ale a agricultorilor.
    Art. 3
    Organele de specialitate din aparatul Ministerului Muncii si Protectiei Sociale si Ministerului Economiei si Finantelor au obligatia sa verifice la agentii economici corectitudinea calcularii si virarii contributiei pentru constituirea veniturilor fondului de pensii si asigurari sociale pentru agricultori.
    Art. 4
    Prezenta hotarare intra in vigoare la 1 octombrie 1992.

    ANEXA 1

                          COTELE
aplicate la veniturile realizate de agentii economici, dupa deducerea impozitului pe circulatia marfurilor si a accizelor, pentru stabilirea contributiei la constituirea fondului de pensii si asigurari sociale pentru agricultori

                 Activitatea                                      Cota
                                                                  - % -

         I. Productia agricola                                     2,0
   1. Agricultura (productia vegetala si animala)
       - societati comerciale agricole
       - societati agricole cooperatiste
       - alti agenti economici producatori de produse agricole
         primare vegetale si animale
    2. Economia vanatului (exclusiv vinatul sportiv)
    3. Piscicultura si pescuit (exclusiv pescuitul sportiv)
        II. Activitatea de industrializare                         3,5
    1. Industria alimentara, a bauturilor si tutunului
       - productia, prelucrarea si conservarea carnii
       - prelucrarea si conservarea pestelui si a produselor
         din peste
       - prelucrarea si conservarea fructelor si legumelor
       - productia uleiurilor si a grasimilor vegetale si animale
       - fabricarea produselor de morarit, a amidonului si
         produselor din amidon
       - fabricarea produselor pentru hrana animalelor
       - productia de panificatie si patiserie, biscuiti, piscoturi
       - fabricarea de zahar, cacao, ciocolata, a produselor
         zaharoase
       - fabricarea pastelor fainoase alimentare, a produselor
         fainoase
       - prelucrarea ceaiului si cafelei
       - fabricarea condimentelor
       - fabricarea preparatelor dietetice
       - fabricarea bauturilor, maltului si productia de ape
         minerale
    2. Industria tutunului
    3. Pregatirea fibrelor si filarea in fire (exclusiv sintetice)
    4. Prelucrarea si vopsirea blanurilor naturale
    5. Tabacirea si finisarea pieilor naturale
    6. Alte activitati de prelucrare a produselor agricole si
       alimentare
       III. Activitatea de comercializare                           4,0
       - Comert cu produse agricole, produse alimentare si
         alimentatie publica
------------------
    NOTA:
    Agentii economici care realizeaza, concomitent, venituri din productia agricola, industrializarea produselor agricole si alimentare si comerciali zarea acestora, sau numai din doua din grupele de mai sus, daca din evidente le contabile care rezulta distinct veniturile realizate pe fiecare grupa, vor aplica cotele aferente la veniturile grupei respective.
    In cazul in care din evidenta contabila nu rezulta separarea veniturilor pe grupele respective, se va aplica cota cea mai mare aferenta activitatii desfasurate la totalul veniturilor realizate.
    Pentru activitatea de comercializare, cota de 4% se calculeaza asupra adaosului comercial.


                                                 


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COMENTARII la Hotărârea 557/1992

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