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HOTARARE Nr

HOTARARE   Nr. 784 din 16 iulie 1990

privind impozitul pe circulatia marfurilor la produsele desfacute de societatile comerciale, precum si de persoanele fizice sau juridice autorizate, altele decat unitatile de stat

ACT EMIS DE:                GUVERNUL ROMANIEI

ACT PUBLICAT IN: MONITORUL OFICIAL  NR. 101 din 24 august 1990


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    Guvernul Romaniei hotaraste:

    Art. 1
    Societatile comerciale organizate potrivit Decretului - lege nr. 96/1990, care isi vand produsele pe piata interna, la preturi de desfacere cu amanuntul, in lei sau in valuta, datoreaza bugetului de stat impozit pe circulatia marfurilor calculat cu cotele prevazute in anexa nr. 1.
    In cazul in care societatile comerciale respective vand produse din import la preturi de desfacere cu amanuntul, in lei sau in valuta, datoreaza bugetului de stat impozit pe circulatia marfurilor calculat cu cotele prevazute in anexa nr. 2.
    Cotele de impozit pe circulatia marfurilor din anexa nr. 2 se aplica si pentru produsele din import care se vand la preturi de desfacere cu amanuntul, in lei sau in valuta, de catre unitatile organizate pe baza liberei initiative potrivit Decretului - lege nr. 54/1990, precum si de orice persoane fizice sau juridice autorizate, altele decat unitatile de stat.
    Art. 2
    Pentru alte produse necuprinse in anexele nr. 1 si 2 la prezenta hotarare, cotele de impozit pe circulatia marfurilor se stabilesc de Ministerul Finantelor, tinand seama de preturile de desfacere pe piata interna, preturile externe, tariful vamal, cursul de schimb in vigoare, precum si de alte criterii.
    Art. 3
    Se autoriza Ministerul Finantelor ca, in cazuri temeinic justificate, sa modifice cotele de impozit pe circulatia marfurilor la produsele ce fac obiectul prezentei hotarari, in functie de schimbarile intervenite in evolutia preturilor pe piata interna si externa si de alti factori.
    Art. 4
    Prevederile prezentei hotarari se aplica incepand cu data de 17 iulie 1990.

                           PRIM-MINISTRU
                            PETRE ROMAN


    ANEXA 1

                       LISTA
impozitului pe circulatia marfurilor la produsele provenite din productia interna si comercializate in tara
-------------------------------------------------------------------------------
Nr.                                                                  Cota de
crt.       Denumirea  produsului                                     impozit
                                                                        %
-------------------------------------------------------------------------------
 1. Detergenti                                                       10
 2. Lacuri si vopsele                                                10
 3. Anvelope                                                         30
 4. Sapun de rufe                                                    20
 5. Produse cosmetice si de parfumerie                               25
 6. Medicamente                                                      15
 7. Piese de schimb auto                                             40
 8. Piese de schimb din industria electrotehnica                     40
 9. Tesaturi din bumbac si tip bumbac                                35
10. Tesaturi din lina si tip lina                                    20
11. Tesaturi de matase si tip matase                                 10
12. Covoare                                                           5
13. Tricotaje                                                         5
14. Confectii din piele si inlocuitori din piele                     15
15. Galanterie, pasmanterie, mercerie                                 5
16. Marochinarie                                                     10
17. Incaltaminte fete piele naturala                                 10
18. Incaltaminte fete inlocuitori                                    15
19. Incaltaminte din cauciuc                                         30
20. Carne                                                            10
21. Preparate din carne                                              20
22. Produse zaharoase si de patiserie                                30
23. Ulei comestibil                                                  20
24. Lapte de consum                                                  10
25. Produse lactate proaspete                                        15
26. Vin pentru consum                                                30
27. Tuica si rachiuri naturale                                       30
-------------------------------------------------------------------------------
---------------------------
    NOTA:
    - Cotele de impozit pe circulatia marfurilor se aplica la preturile de vanzare.
    Pentru produsele vandute pe valuta, impozitul se va calcula si varsa in valuta.
    - Impozitul pe circulatia marfurilor se datoreaza din ziua incasarii contravalorii produsului si se varsa la bugetul statului in termen de 5 zile de la incasare.
    Zilele nelucratoare nu se iau in considerare la stabilirea termenului de plata.
    Pentru neplata la termen a impozitului se calculeaza majorari de intarziere de 1% asupra sumelor datorate pentru fiecare zi de intarziere.
    - Platitorii impozitului pe circulatia marfurilor au obligatia de a conduce corect si la zi evidenta contabila din care sa rezulte volumul impozitului datorat si varsat la buget.
    Obligatia calcularii si platii in termen a impozitului pe circulatia marfurilor revine platitorilor, iar controlul se exercita de organele financiar-bancare de specialitate.

    ANEXA 2

                  LISTA
impozitului pe circulatia marfurilor la produsele din import si comercializate in tara
---------------------------------------------------------------------------
Nr.                                                             Cota de
crt.          Denumirea  produsului                             impozit %
---------------------------------------------------------------------------
 1. Icre de consum (Manciuria)                                       20
 2. Branzeturi si lapte concentrat (praf)                          neimp.
 3. Masline si ulei de masline                                       10
 4. Banane, curmale                                                  25
 5. Citrice (portocale, lamii, grappe-fruite, mandarine), smochine   10
 6. Stafide                                                          15
 7. Cafea si cafea solubila                                          30
 8. Inlocuitori de cafea continand cafea, cacao pudra                10
 9. Ceai si vanilie                                                  20
10. Piper si cuisoare                                                10
11. Alune, arahide, susan, nucsoara                                  10
12. Preparate si conserve de peste, scoici si creveti                10
13. Sucuri de fructe nefermentate fara adaos de alcool (suc de ananas
    - sucuri citrice                                                 20
14. Bere                                                             30
15. Vin imbuteliat, sampanie, vermut                                 10
16. Alte bauturi spirtoase: rachiuri de struguri, coniac, rom,
    lichior, aperitive, gin whisky                                   25
17. Tigarete                                                         50
18. Medicamente                                                     neimp.
19. Produse de parfumerie sau toaleta si cosmetice                   50
20. Banda de casetofon                                               50
21. Posete, serviete, mape, valize                                   10
22. Posete din matase naturala cu margele si paiete                  40
23. Haine din piele, manusi, curele                                  20
24. Blanuri artificiale                                              10
25. Carti, brosuri si tiparituri similare, inclusiv foi volante,
    ziare si publicatii periodice, albume pentru desenat sau de
    colorat, brosate, cartonate sau legate                           10
26. Tesaturi din matase naturala si din matase naturala in amestec   10
27. Tesaturi din fibre textile sintetice si artificiale              10
28. Tesaturi de lina sau din paruri de lina pentru costume sau rochii20
29. Ata de cusut, de tricotat si brodat                              20
30. Batist, poplin, semipoplin, damasc, sifon, satin, zefir din
    bumbac 100%                                                      20
31. Prosoape plusate                                                 10
32. Doc, diftina, finet, barchet, panza albita, tapiterie, olandina,
    decorative, insertie, blue jeans                                 20
33. Covoare lina                                                      5
34. Cuverturi, fete de masa, carpete                                 20
35. Catifea, pluscord, stofa mobila din bumbac 100% si bumbac in
    amestec                                                          20
36. Perdele poliester                                                20
37. Ciorapi, sosete, dresuri din bumbac                              20
38. Articole de imbracaminte din fire artificiale sintetice sau alte
    materii prime                                                    10
39. Ciorapi, sosete, dresuri, din fire supraelastice                 40
40. Imbracaminte pentru barbati si baieti                            20
41. Imbracaminte pentru femei, fete si copii                         20
42. Lenjerie de corp pentru barbati, baieti, femei, fete si copii    20
43. Basmale, fulare, baticuri                                        25
44. Sutiene, costume de baie, corsete, bretele, elastic, jartiere,
    portjartiere, centuri elastice                                   30
45. Paturi din lina si paturi din alte materii prime                 20
46. Incaltaminte fete piele sau alte materii prime                   20
47. Palarii din fetru si palarii din impletituri                     20
48. Pietre pretioase                                                 30
49. Bijuterii de fantezie                                            10
50. Lame de ras                                                      50
51. Masini de ras electrice si manuale                               15
52. Piese de schimb pentru radio, televizor si magnetofon, piese de
    schimb auto si moto                                              20
53. Ceasornice si piese de schimb pentru ceasornice                  20
54. Articole sportive si de pescuit                                  20
55. Stilouri si penite                                               20
56. Timbre postale si similare                                       10
---------------------------------------------------------------------------
-----------------------------
    NOTA:
    - Cotele de impozit pe circulatia marfurilor se aplica la valoarea in vama. Pentru produsele vandute la intern pe valuta, impozitul se va calcula si varsa in valuta.
    - Impozitul pe circulatia marfurilor se datoreaza din ziua incasarii contravalorii produsului si se varsa la bugetul statului in termen de 5 zile de la incasare. Zilele nelucratoare nu se iau in considerare la stabilirea termenului de plata.
    Pentru neplata la termen a impozitului se calculeaza majorari de intarziere de 1% asupra sumelor datorate pentru fiecare zi de intarziere.
    - Platitorii impozitului pe circulatia marfurilor au obligatia de a conduce corect si la zi evidenta contabila din care sa rezulte volumul impozitului datorat si varsat la buget.
    Obligatia calcularii si platii in termen a impozitului  pe circulatia marfurilor revine platitorilor, iar controlul se exercita de organele financiar  bancare de specialitate.

                                               


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COMENTARII la Hotărârea 784/1990

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ANONIM a comentat Hotărârea 5 2019
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