{"id":11966,"date":"2018-02-17T11:23:00","date_gmt":"2018-02-17T11:23:00","guid":{"rendered":""},"modified":"2020-09-25T02:32:06","modified_gmt":"2020-09-25T02:32:06","slug":"studiul-legislativ-privind-accizele","status":"publish","type":"post","link":"https:\/\/rubyskynews.com\/index.php\/2018\/02\/17\/studiul-legislativ-privind-accizele\/","title":{"rendered":"Studiul legislativ privind accizele"},"content":{"rendered":"
<\/div>

<\/h3>\n
\n
Sfera de aplicare. <\/span><\/b>Pentru anumite produse (prevazute in anexa de laLegea nr. 22\/15 aprilie 1994<\/b> care a inlocuit anexa de la Legea nr. 42\/1 iulie 1993<\/b>) agentii economici, persoane juridice, asociatii familiale si persoane fizice autorizate \u2013 care produc, importa, comercializeaza astfel de produse, datoreaza bugetului de stat, taxe speciale de consumatei (denumite accize). Pentru carburantii auto din productia interna livrati prin societatile comerciale PECO cu capital majoritar sau integral de stat, platitorii de accize sunt aceste societati. Pentru carburantii livrati direct din rafinarii catre alti beneficiari decat sistemul PECO accizele sunt datorate de rafinarii.<\/span><\/div>\n
In ordinul nr. 444\/19 aprilie 1994 se stabileste incadrarea in cotele de accize si in clasele de calitate a tigaretelor si produselor din tutun, din productia interna si din import. Pentru cele de calitate superioara cota de acciza este de 300%, pentru cele de calitate medie cota de acciza era de 70%, iar pentru cele de calitate inferiora era de 45%.<\/span><\/div>\n
Agentii economici prevazuti mai sus care cumpara de la producatorii individuali produse de natura celor prevazute in anexa pentru comercializare sunt obligati sa calculeze si sa verse la bugetul de stat accizele aferente cantitatilor cumparate.<\/span><\/div>\n
Pentru anumite produse (tuica, rachiu) provenite din import si utilizate ca materie prima, agentii economici prelucratori pot solicita restituirea accizelor platite in vama. Agentii economici care comercializeaza bunuri de natura celor prevazute in anexa nr. 1, introduse in tara de catre persoane fizice, neinregistrate ca agenti economici, sunt obligati sa retina si sa verse la bugetul de stat accizele stabilite potrivit legii.<\/span><\/div>\n
Anexa 1 la Legea nr. 22\/15 aprilie 1994 (inlocuieste Anexa 1 la Legea nr. 42\/1993).<\/span><\/div>\n
LISTA<\/span><\/div>\n
taxelor speciale de consumatie (accize) pentru produsele din import si din tara<\/div>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
Nr. crt<\/div>\n<\/td>\n
\n
Denumirea produsului sau grupei de produse<\/div>\n<\/td>\n
\n
Cota<\/div>\n
%<\/div>\n<\/td>\n<\/tr>\n<\/thead>\n
\n
1<\/div>\n<\/td>\n
\n
Alcool*<\/div>\n<\/td>\n
\n
3<\/div>\n<\/td>\n<\/tr>\n
\n
2<\/div>\n<\/td>\n
\n
Tuica si rachiuri naturale<\/div>\n<\/td>\n
\n
50<\/div>\n<\/td>\n<\/tr>\n
\n
3<\/div>\n<\/td>\n
\n
Vinuri<\/div>\n<\/td>\n
\n
20<\/div>\n<\/td>\n<\/tr>\n
\n
4<\/div>\n<\/td>\n
\n
Bauturi spirtoase, inclusiv lichioruri si bauturi obtinute prin distilare de cereale din care:<\/div>\n
– whisky, gin; rom si rachiuri din trestie de zahar<\/div>\n<\/td>\n
\n
100<\/div>\n
<\/div>\n
300<\/div>\n<\/td>\n<\/tr>\n
\n
5<\/div>\n<\/td>\n
\n
Bauturi pe baza de vin din care:<\/div>\n
– coniac<\/div>\n
– sampanie<\/div>\n
– vin spumos si vermut<\/div>\n<\/td>\n
\n
115<\/div>\n
200<\/div>\n
115<\/div>\n
45<\/div>\n<\/td>\n<\/tr>\n
\n
6<\/div>\n<\/td>\n
\n
Bere din care:<\/div>\n
– bere ambalata in cutii metalice<\/div>\n
– bere ambalata in sticle sub 0.5 l<\/div>\n<\/td>\n
\n
55<\/div>\n
200<\/div>\n
150<\/div>\n<\/td>\n<\/tr>\n
\n
7<\/div>\n<\/td>\n
\n
Cafea, inclusiv cafea cu inlocuitori<\/div>\n<\/td>\n
\n
80<\/div>\n<\/td>\n<\/tr>\n
\n
8<\/div>\n<\/td>\n
\n
Cafea solubila<\/div>\n<\/td>\n
\n
80<\/div>\n<\/td>\n<\/tr>\n
\n
9<\/div>\n<\/td>\n
\n
Tigarete si produse din tutun de calitate superioara<\/div>\n<\/td>\n
\n
300<\/div>\n<\/td>\n<\/tr>\n
\n
10<\/div>\n<\/td>\n
\n
Tigarete si produse din tutun de calitate medie<\/div>\n<\/td>\n
\n
70<\/div>\n<\/td>\n<\/tr>\n
\n
11<\/div>\n<\/td>\n
\n
Tigarete si produse din tutun de calitate inferioara<\/div>\n<\/td>\n
\n
45<\/div>\n<\/td>\n<\/tr>\n
\n
12<\/div>\n<\/td>\n
\n
Confectii din blanuri naturale (cu exceptia celor de iepure, oaie, capra)<\/div>\n<\/td>\n
\n
70<\/div>\n<\/td>\n<\/tr>\n
\n
13<\/div>\n<\/td>\n
\n
Mobilier scluptat<\/div>\n<\/td>\n
\n
50<\/div>\n<\/td>\n<\/tr>\n
\n
14<\/div>\n<\/td>\n
\n
Articole de cristal<\/div>\n<\/td>\n
\n
50<\/div>\n<\/td>\n<\/tr>\n
\n
15<\/div>\n<\/td>\n
\n
Bijuterii din materiale pretioase, inclusiv verighete<\/div>\n<\/td>\n
\n
20<\/div>\n<\/td>\n<\/tr>\n
\n
16<\/div>\n<\/td>\n
\n
Benzina premium, regular si normala<\/div>\n<\/td>\n
\n
15<\/div>\n<\/td>\n<\/tr>\n
\n
17<\/div>\n<\/td>\n
\n
Benzina fara plumb<\/div>\n<\/td>\n
\n
13.5<\/div>\n<\/td>\n<\/tr>\n
\n
18<\/div>\n<\/td>\n
\n
Motorina auto (combustibil pentru motoare Diesel)<\/div>\n<\/td>\n
\n
6<\/div>\n<\/td>\n<\/tr>\n
\n
19<\/div>\n<\/td>\n
\n
Autoturisme de oras (inclusiv din import, rulate) cu capacitatea cilindrica a motorului peste 188 cmc<\/div>\n<\/td>\n
\n
50<\/div>\n<\/td>\n<\/tr>\n
\n
20<\/div>\n<\/td>\n
\n
Produse de parfumerie<\/div>\n<\/td>\n
\n
20<\/div>\n<\/td>\n<\/tr>\n
\n
21<\/div>\n<\/td>\n
\n
Aparate video de inregistrat sau de reprodus, chiar incorporand un receptor de semnale videofonice; combine audio<\/div>\n<\/td>\n
\n
40<\/div>\n<\/td>\n<\/tr>\n
\n
22<\/div>\n<\/td>\n
\n
Dublu radiocasetofon cu redare de pe banda magnetica sau compact-disc<\/div>\n<\/td>\n
\n
40<\/div>\n<\/td>\n<\/tr>\n
\n
23<\/div>\n<\/td>\n
\n
Camera video<\/div>\n<\/td>\n
\n
50<\/div>\n<\/td>\n<\/tr>\n
\n
24<\/div>\n<\/td>\n
\n
Cuptoare cu microunde<\/div>\n<\/td>\n
\n
50<\/div>\n<\/td>\n<\/tr>\n
\n
25<\/div>\n<\/td>\n
\n
Motociclete, scutere si miniscutere<\/div>\n<\/td>\n
\n
30<\/div>\n<\/td>\n<\/tr>\n
\n
26<\/div>\n<\/td>\n
\n
Aparate foto<\/div>\n<\/td>\n
\n
20<\/div>\n<\/td>\n<\/tr>\n
\n
27<\/div>\n<\/td>\n
\n
Aparat terminal telefonic individual tip “Cordless”<\/div>\n<\/td>\n
\n
20<\/div>\n<\/td>\n<\/tr>\n
\n
28<\/div>\n<\/td>\n
\n
Aparat terminal telefonic tip “Cordless” cu automat de raspuns incorporat<\/div>\n<\/td>\n
\n
30<\/div>\n<\/td>\n<\/tr>\n
\n
29<\/div>\n<\/td>\n
\n
Aparate pentru aer conditionat, de perete sau de ferestre, formand un singur corp<\/div>\n<\/td>\n
\n
20<\/div>\n<\/td>\n<\/tr>\n
\n
30<\/div>\n<\/td>\n
\n
Arme de vanatoare<\/div>\n<\/td>\n
\n
100<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
* Exclusiv alcool etilic de sinteza tip MS si IS<\/div>\n
<\/div>\n
Nota:<\/span><\/b><\/div>\n
\u2022<\/span>La pozitiile 1-8 inclusiv, baza de aplicare a cotelor pentru produsele din import cuprinde si valoarea ambalajelor.<\/span><\/div>\n
\u2022<\/span>Pentru calculul accizelor de la pozitiile 9-11, Ministerul Finantelor va face, din punct de vedere fiscal, incadrarea in grupele respective.<\/span><\/div>\n
\u2022<\/span>Accizele prevazute la pozitiile 16-18 se calculeaza si se datoreaza numai pentru carburantii auto.<\/span><\/div>\n
Pentru bunurile introduse in tara de persoanele fizice neinregistrate ca agenti economici, valorifate prin societati comerciale \u2013 baza de impozitare o reprezinta contravaloarea ce se cuvine deponentului pentru bunurile vandute in consignatie.<\/span><\/div>\n
Produsele livrate la rezerva de stat sunt exonerate de la plata accizelor pe perioada cat au acest regim. La produsele scose din rezerva de stat, plata accizelor se face de catre unitatile detinatoare ale acestor stocuri, la livrarea produselo catre beneficiari.<\/span><\/div>\n
Produsele exportate direct sau prin agenti economici ce isi desfasoara activitatea pe baza de comision, precum si produselor importate  in regim de tranzit sau importate temporar, atat timp cat se afla in aceasta situatie, nu sunt supuse accizelor. In cazul in care agentii economici care efectueaza operatiuni de export cumpara de la producatorii interni, in vederea vanzarii la export, produse prevazute in anexa nr. 1, acestia pot solicita, restituirea accizelor aferente produselor finite exportate.<\/span><\/div>\n<\/div>\n
<\/div>","protected":false},"excerpt":{"rendered":"

Sfera de aplicare. Pentru anumite produse (prevazute in anexa de laLegea nr. 22\/15 aprilie 1994 care a inlocuit anexa de la Legea nr. 42\/1 iulie 1993) agentii economici, persoane juridice, asociatii familiale si persoane fizice autorizate \u2013 care produc, importa, comercializeaza astfel de produse, datoreaza bugetului de stat, taxe speciale de consumatei (denumite accize). Pentru carburantii auto din […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[],"aioseo_notices":[],"yoast_head":"\nStudiul legislativ privind accizele - Jobs\/ Internships\/ Scholarships\/<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/rubyskynews.com\/index.php\/2018\/02\/17\/studiul-legislativ-privind-accizele\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Studiul legislativ privind accizele - Jobs\/ Internships\/ Scholarships\/\" \/>\n<meta property=\"og:description\" content=\"Sfera de aplicare. Pentru anumite produse (prevazute in anexa de laLegea nr. 22\/15 aprilie 1994 care a inlocuit anexa de la Legea nr. 42\/1 iulie 1993) agentii economici, persoane juridice, asociatii familiale si persoane fizice autorizate \u2013 care produc, importa, comercializeaza astfel de produse, datoreaza bugetului de stat, taxe speciale de consumatei (denumite accize). 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