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ORDIN Nr

ORDIN   Nr. 1743 din 19 septembrie 1995

pentru aprobarea Normelor de modificare si de completarea Normelor metodologice nr. 5.188/1993 privind asezarea, tehnica de calcul, formularistica, evidenta si varsarea la bugetul de stat a accizelor la produsele din import si din tara, precum si a impozitului la titeiul din productia interna si gazele naturale

ACT EMIS DE: MINISTERUL FINANTELOR

ACT PUBLICAT IN: MONITORUL OFICIAL  NR. 222 din 27 septembrie 1995


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    Ministru de stat, ministrul finantelor,
    avand in vedere Hotararea Guvernului nr. 449/1994 privind organizarea si functionarea Ministerului Finantelor,
    in temeiul art. IV din Ordonanta Guvernului nr. 22/1995 cu privire la modificarea si completarea unor reglementari referitoare la accize, taxa pe valoarea adaugata si comisionul vamal,
    emite urmatorul ordin:

    1. Se aproba Normele de modificare si de completare a Normelor metodologice nr. 5.188/1993 privind asezarea, tehnica de calcul, formularistica, evidenta si varsarea la bugetul de stat a accizelor la produsele din import si din tara, precum si a impozitului la titeiul din productia interna si gazele naturale, anexa la prezentul ordin.
    2. Prevederile din prezentele norme se aplica incepand cu data intrarii in vigoare a Ordonantei Guvernului nr. 22/1995 cu privire la modificarea si completarea unor reglementari referitoare la accize, taxa pe valoarea adaugata si comisionul vamal.
    3. Directia generala a impozitelor indirecte, Directia generala a vamilor si directiile generale ale finantelor publice si controlului financiar de stat judetene si a municipiului Bucuresti vor lua masurile necesare pentru aducerea la indeplinire a prevederilor prezentului ordin.
    Prezentul ordin se publica in Monitorul Oficial al Romaniei.

                    p. Ministru de stat,
                    ministrul finantelor,
                    Nicolae Constantinescu,
                    secretar de stat

    ANEXA 1
                               NORME
de modificare si de completare a Normelor metodologice nr. 5.188/1993 privind asezarea, tehnica de calcul, formularistica, evidenta si varsarea la bugetul de stat a accizelor la produsele din import si din tara, precum si a impozitului la titeiul din productia interna si gazele naturale

    I. Normele metodologice nr. 5.188/1993 privind asezarea, tehnica de calcul, formularistica, evidenta si varsarea la bugetul de stat a accizelor la produsele din import si din tara, precum si a impozitului la titeiul din productia interna si gazele naturale se modifica dupa cum urmeaza:

    1. Capitolul I - Accizele -  se modifica si se completeaza astfel:
    a) Punctul 1 primul alineat se completeaza cu urmatorul text:
    "Pentru alcoolul obtinut in sistem de prestari de servicii prin procesarea materiilor prime aduse din import sau din tara de catre persoane fizice sau juridice, platitor de acciza este agentul economic care efectueaza procesarea."
    b) Punctul 1 alineatul 2 se modifica si va avea urmatorul cuprins:
    "Accizele prevazute in anexa nr. 1 la Legea nr. 42/1993, cu modificarile si completarile ulterioare, la pozitiile 16, 17 si 18 se calculeaza si se datoreaza numai pentru carburantii auto."
    c) Punctul 2 primul alineat se modifica si va avea urmatorul cuprins:
    "Accizele preced taxa pe valoarea adaugata si se calculeaza o singura data, daca legea nu prevede altfel, dupa cum urmeaza:
    A. Pentru tigarete, accizele se calculeaza prin aplicarea sumelor fixe stabilite in anexa nr. 1 la Legea nr. 42/1993, cu modificarile si completarile ulterioare, asupra cantitatilor de tigarete produse sau importate.
    Valoarea accizelor in lei, datorate bugetului de stat, se va determina prin transformarea sumelor rezultate in ECU, la cursul de schimb valutar stabilit de Banca Nationala a Romaniei in fiecare zi de joi. Acest curs se utilizeaza pe toata durata saptamanii urmatoare.
    In cazul importurilor, in declaratia vamala de import se va inscrie in mod obligatoriu cantitatea exprimata in mii tigarete.
    B. Pentru produsele supuse accizelor, altele decat tigaretele, accizele se calculeaza prin aplicarea cotelor procentuale prevazute in anexa nr. 1 la Legea nr. 42/1993, cu modificarile si completarile ulterioare, asupra bazei de impozitare, stabilita dupa cum urmeaza:"
    d) Punctul 2 litera a) se modifica si va avea urmatorul cuprins:
    "a) Pentru produsele din productia interna - baza de impozitare o reprezinta contravaloarea bunurilor livrate, exclusiv accizele, si anume costurile plus profitul agentilor economici producatori si, respectiv, preturile de achizitie negociate intre parti in cazul agentilor economici care achizitioneaza de la producatorii individuali produse in scopul comercializarii.
    Pentru alcoolul obtinut in sistem prestari servicii - baza de impozitare o reprezinta pretul practicat de unitatea prestatoare, aferent alcoolului din productia proprie, comercializat ca atare, si anume costurile plus profitul.
    Aceasta baza de impozitare se are in vedere atat in cazul alcoolului cuvenit unitatii prestatoare si comercializat ca atare, cat si in cazul alcoolului cuvenit agentilor economici beneficiari (proprietari ai materiilor prime aduse spre prelucrare), indiferent daca alcoolul cuvenit beneficiarilor prestatiei este comercializat de catre acestia sau este utilizat ca materie prima pentru obtinerea altor produse."
    e) Punctul 2 litera c) se completeaza cu un nou alineat, care va avea urmatorul cuprins:
    "Pentru bunurile introduse in tara in stare noua, amanetate de catre persoanele fizice si devenite proprietatea caselor de amanet baza de impozitare o reprezinta contravaloarea incasata de casa de amanet la vanzarea bunurilor respective, exclusiv accizele."
    f) Punctul 5 se modifica si va avea urmatorul cuprins:
    "5. Produsele importate in regim de tranzit sau import temporar, atat timp cat se afla in aceasta situatie, nu sunt supuse accizelor, acestea urmand regimul stabilit la cap. XI lit. D pct. 11.21 din Normele pentru aplicarea Ordonantei Guvernului nr. 3/1992 privind taxa pe valoarea adaugata, aprobate prin Hotararea Guvernului nr. 973/1994, publicate in Monitorul Oficial al Romaniei, Partea I, nr. 3 din 11 ianuarie 1995, precum si cel stabilit la art. 24 din Ordonanta Guvernului nr. 26/1993 - modificata si aprobata prin Legea nr. 102/1994, respectiv depunerea de catre importator a unei garantii egale cu cuantumul accizelor aferente bunurilor importate sau depunerea unei scrisori de garantie prin care o unitate bancara cu sediul in Romania se angajeaza sa plateasca organelor vamale suma reprezentand cuantumul accizelor."
    g) Dupa punctul 9 se adauga punctul 10, care va avea urmatorul cuprins:
    "10. - Pentru stabilirea regimului de accize in cazul autoturismelor de oras (inclusiv din import rulate) cu capacitate cilindrica peste 1.800 cmc si al aparatelor pentru conditionat aer, de perete sau de ferestre formand un singur corp, primite prin donatie, beneficiarii acestora (prevazuti la art. 5 din Ordonanta Guvernului nr. 26/1993, aprobata si modificata prin Legea nr. 102/1994), vor prezenta la Ministerul Finantelor o documentatie care va cuprinde, dupa caz, actul de donatie si cartea de identitate a masinii, traduse si autentificate de notariat, acceptul donatiei, actele de infiintare si de functionare ale beneficiarului donatiei, nota de constatare privind identificarea autovehiculului, eliberata de Regia Autonoma 'Registrul Auto Roman'."

    2. Capitolul III - Dispozitii comune si finale - se modifica si se completeaza astfel:
    a) Punctul 2 litera a) primul alineat se modifica si va avea urmatorul cuprins:
    "a) data efectuarii livrarii, pentru produsele din productia interna si, respectiv, data efectuarii formalitatilor de receptie a alcoolului rezultat din procesare, la prestatorul de servicii."
    b) Punctul 2 litera d) primul alineat se modifica si va avea urmatorul cuprins:
    "d) data efectuarii vanzarii, pentru agentii economici care comercializeaza in consignatie sau prin casele de amanet bunuri introduse in tara de catre persoane fizice neinregistrate ca agenti economici."
    II. Pentru toate marfurile supuse accizelor, inclusiv pentru alcoolul obtinut in sistem de prestari servicii   aflate in stoc   care se livreaza incepand cu data de 21 august 1995, regimul accizelor este cel stabilit prin Ordonanta Guvernului nr. 22/1995 cu privire la modificarea si completarea unor reglementari referitoare la accize, taxa pe valoarea adaugata si comisionul vamal.
    III. Prezentele norme metodologice se aplica incepand cu data de 21 august 1995, data la care a intrat in vigoare Ordonanta Guvernului nr. 22/1995 cu privire la modificarea si completarea unor reglementari referitoare la accize, taxa pe valoarea adaugata si comisionul vamal, prin publicarea acesteia in Monitorul Oficial al Romaniei, Partea I, nr. 190 din 21 august 1995.



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