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LEGE Nr

LEGE   Nr. 415 din 18 iulie 2001

privind aprobarea Ordonantei de urgenta a Guvernului nr. 297/2000 pentru completarea Legii nr. 133/1999 privind stimularea intreprinzatorilor privati pentru infiintarea si dezvoltarea intreprinderilor mici si mijlocii

ACT EMIS DE: PARLAMENT

ACT PUBLICAT IN: MONITORUL OFICIAL  NR. 406 din 23 iulie 2001


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    Parlamentul Romaniei adopta prezenta lege.

    ARTICOL UNIC
    Se aproba Ordonanta de urgenta a Guvernului nr. 297 din 30 decembrie 2000 pentru completarea Legii nr. 133/1999 privind stimularea intreprinzatorilor privati pentru infiintarea si dezvoltarea intreprinderilor mici si mijlocii, publicata in Monitorul Oficial al Romaniei, Partea I, nr. 707 din 30 decembrie 2000, cu urmatoarele modificari:
    1. La articolul I punctul 1, alineatele (3) si (4) al articolului 14^1 vor avea urmatorul cuprins:
    "(3) Institutiile publice, societatile comerciale si companiile nationale cu capital majoritar de stat, precum si regiile autonome au obligatia sa organizeze prima procedura de achizitie publica doar pentru intreprinderile mici si mijlocii, dupa cum urmeaza:
    a) pentru procurari de bunuri, cu exceptia echipamentelor, si servicii, cu exceptia reparatiilor, care nu depasesc 500.000.000 lei;
    b) pentru procurari de echipamente care nu depasesc 1.000.000.000 lei;
    c) pentru reparatii care nu depasesc 2.000.000.000 lei;
    d) pentru constructii care nu depasesc 3.000.000.000 lei.
    (4) In situatia nerealizarii achizitiei publice de la intreprinderile mici si mijlocii se va organiza o alta procedura de achizitie publica cu acces liber, conform reglementarilor in vigoare."
    2. La articolul I punctul 1, articolul 14^1 se completeaza cu alineatul (5) cu urmatorul cuprins:
    "(5) In cazul procedurii de achizitie publica organizata conform prevederilor art. 14^1 alin. (2) si (3), legislatia in vigoare privind achizitiile publice se aplica in mod corespunzator."
    3. La articolul I punctul 2, articolele 21^1 - 21^4 vor avea urmatorul cuprins:
    "Art. 21^1
    Intreprinderile mici si mijlocii sunt scutite de la plata taxelor vamale pentru importul de masini, instalatii, echipamente industriale, instrumente, aparate si know-how, care se regasesc la cap. 84, 85 si 87, cu exceptia autoturismelor, si la cap. 90 din Tariful vamal de import al Romaniei, achizitionate in vederea dezvoltarii activitatii proprii de productie si servicii.
    Art. 21^2
    (1) Profitul brut utilizat in anul fiscal curent de catre intreprinderile mici si mijlocii pentru investitii in active corporale si necorporale amortizabile, definite potrivit Legii nr. 15/1994 privind amortizarea capitalului imobilizat in active corporale si necorporale, cu modificarile ulterioare, destinate activitatilor pentru care contribuabilul este autorizat, nu se impoziteaza. Aceasta facilitate se calculeaza lunar, iar sumele reinvestite se repartizeaza ca surse proprii de finantare.
    (2) Pentru investitiile care nu sunt finalizate in anul curent respectiv scutirea de impozit pe profit se acorda proportional cu valoarea lucrarilor realizate efectiv in baza unei situatii partiale de lucrari.
    (3) Investitiile realizate potrivit prezentului articol vor ramane in patrimoniul intreprinderilor mici si mijlocii cel putin o perioada egala cu jumatate din durata de functionare a acestora. In caz contrar impozitul se recalculeaza pentru perioada in care intreprinderea a beneficiat de prevederile alin. (1) si se varsa la bugetul de stat, impreuna cu majorarile de intarziere aferente.
    (4) Pentru masinile, instalatiile, echipamentele industriale, instrumentele, aparatele si know-how se poate utiliza regimul de amortizare accelerata, cu conditia ca intreprinderea sa nu inregistreze pierderi.
    Art. 21^3
    (1) Intreprinderile mici si mijlocii vor beneficia de reducerea impozitului pe profit in proportie de 20%, in cazul in care creeaza noi locuri de munca, daca se asigura cresterea numarului mediu scriptic anual cu cel putin 10% fata de anul fiscal precedent.
    (2) Reducerea impozitului pe profit prevazuta la alin. (1) se aplica in perioada in care forta de munca nou-angajata ramane in intreprindere si nu se fac alte disponibilizari.
    Art. 21^4
    (1) Intreprinderile mici si mijlocii sunt scutite de la plata taxelor vamale pentru importul unor materii prime deficitare sau care nu se produc in tara, necesare activitatilor proprii de productie si/sau de prestari de servicii.
    (2) Lista cuprinzand materiile prime prevazute la alin. (1) se aproba anual prin hotarare a Guvernului, pe domenii, la propunerea Ministerului pentru Intreprinderile Mici si Mijlocii si Cooperatie, impreuna cu ministerele de resort, cu avizul Ministerului Finantelor Publice si al Ministerului Afacerilor Externe."
    4. La articolul I punctul 2, articolul 21^5 se abroga.

    Aceasta lege a fost adoptata de Senat in sedinta din 31 mai 2001, cu respectarea prevederilor art. 74 alin. (2) din Constitutia Romaniei.

                      p. PRESEDINTELE SENATUI,
                           ALEXANDRU ATHANASIU

    Aceasta lege a fost adoptata de Camera Deputatilor in sedinta din 12 iunie 2001, cu respectarea prevederilor art. 74 alin. (2) din Constitutia Romaniei.

                    PRESEDINTELE CAMEREI DEPUTATILOR
                              VALER DORNEANU



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ANONIM a comentat OUG 96 2021
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ANONIM a comentat Decizia 2 2007
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ANONIM a comentat Ordin 1471 2020
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