{"id":29259,"date":"2011-02-14T11:16:00","date_gmt":"2011-02-14T11:16:00","guid":{"rendered":""},"modified":"2020-09-25T09:54:27","modified_gmt":"2020-09-25T09:54:27","slug":"elemente-definitorii-ale-resurselor","status":"publish","type":"post","link":"https:\/\/rubyskynews.com\/index.php\/2011\/02\/14\/elemente-definitorii-ale-resurselor\/","title":{"rendered":"Elemente definitorii ale resurselor fiscale"},"content":{"rendered":"<div style=\"margin-top: 0px; margin-bottom: 0px;\" class=\"sharethis-inline-share-buttons\" ><\/div><div class=\"MsoNormal\" style=\"line-height: 150%; text-align: justify;\">\n<span style=\"font-size: 11pt; line-height: 150%;\">Elementele care definesc resursele fiscale \u015fi pe baza c\u0103rora se realizeaz\u0103 a\u015fezarea \u015fi perceperea acestora sunt:<\/span><\/div>\n<div class=\"MsoNormal\" style=\"line-height: 150%; text-align: justify;\">\n<span style=\"font-size: 11pt; line-height: 150%;\">1. <i>Subiectul impunerii (debitorul)<\/i>.  Este persoana fizic\u0103 sau juridic\u0103 care, potrivit normelor legale, are  obliga\u0163ia de a pl\u0103ti un impozit sau o tax\u0103, la termenele \u015fi \u00een cuantumul  prev\u0103zut de lege.&nbsp; Alte obliga\u0163ii ale debitorului  sunt: de \u00eenregistrare fiscal\u0103, de declarare a bunurilor \u015fi veniturilor  proprii, de \u0163inere a eviden\u0163elor contabile. \u00cen general, <i>subiectul impunerii <\/i>este \u015fi <i>pl\u0103titorul <\/i>impozitului  datorat. Persoana salariat\u0103 are calitatea de subiect al impunerii, iar  cea de pl\u0103titor \u00eei revine societ\u0103\u0163ii comerciale sau institu\u0163iei publice.<\/span><\/div>\n<div class=\"MsoNormal\" style=\"line-height: 150%; text-align: justify;\">\n<span style=\"font-size: 11pt; line-height: 150%;\">2. <i>Obiectul (materia) impozabil(\u0103)<\/i> reprezint\u0103 bunurile sau veniturile pentru care se datoreaz\u0103 impozite sau taxe. Obiectul impozabil poate \u00eembr\u0103ca forme diferite:<\/span><\/div>\n<div class=\"MsoNormal\" style=\"line-height: 150%; text-align: justify;\">\n<span style=\"font-size: 11pt; line-height: 150%;\">&#8211; \u00een cazul veniturilor: salariu, profit, venituri liber-profesioni\u015fti etc.<\/span><\/div>\n<div class=\"MsoNormal\" style=\"line-height: 150%; text-align: justify;\">\n<span style=\"font-size: 11pt; line-height: 150%;\">&#8211; \u00een cazul bunurilor: cl\u0103diri, terenuri, mijloace de transport.<\/span><\/div>\n<div class=\"MsoNormal\" style=\"line-height: 150%; text-align: justify;\">\n<span style=\"font-size: 11pt; line-height: 150%;\">3. <i>Cota (tariful) de impunere<\/i>  reprezint\u0103 elementul cu ajutorul c\u0103ruia se determin\u0103 cuantumul b\u0103nesc  al resurselor fiscale datorate de contribuabili. Cota de impunere poate  avea form\u0103 procentual\u0103 sau \u00een sum\u0103 fix\u0103. <i>Cota fix\u0103<\/i> reprezint\u0103 o sum\u0103 determinat\u0103, prestabilit\u0103, pentru \u00eentreg obiectul impunerii sau pe tran\u015fe ale acestuia. <i>Cota procentual\u0103<\/i>  de impunere se folose\u015fte atunci c\u00e2nd obiectul impozit\u0103rii este valoarea  b\u0103neasc\u0103 a unui bun sau venitul realizat de c\u0103tre contribuabil. Cota  procentual\u0103 poate fi propor\u0163ional\u0103, progresiv\u0103 sau regresiv\u0103 \u00een raport  cu baza de impozitare.<\/span><\/div>\n<div class=\"MsoNormal\" style=\"line-height: 150%; text-align: justify;\">\n<span style=\"font-size: 11pt; line-height: 150%;\">4. \u00cen leg\u0103tur\u0103 cu evaluarea materiei impozabile este necesar s\u0103 identific\u0103m ca element definitoriu al resurselor fiscale &#8211; <i>unitatea de evaluare<\/i>.<\/span><\/div>\n<div class=\"MsoNormal\" style=\"line-height: 150%; text-align: justify;\">\n<span style=\"font-size: 11pt; line-height: 150%;\">\u00cen practic\u0103, stabilirea valorii obiectului impozabil (evaluarea) se poate realiza <i>forfetar<\/i> (agentul de impunere stabile\u015fte \u00eempreun\u0103 cu pl\u0103titorul m\u0103rimea aproximativ\u0103 a materiei impozabile), <i>administrativ<\/i> (evaluarea se realizeaz\u0103 de c\u0103tre agentul fiscal, unilateral, pe baza datelor pe care le de\u0163ine) sau pe baza <i>declara\u0163iei contribuabilului.<\/i><\/span><\/div>\n<div style=\"margin-top: 0px; margin-bottom: 0px;\" class=\"sharethis-inline-share-buttons\" ><\/div>","protected":false},"excerpt":{"rendered":"<p>Elementele care definesc resursele fiscale \u015fi pe baza c\u0103rora se realizeaz\u0103 a\u015fezarea \u015fi perceperea acestora sunt: 1. Subiectul impunerii (debitorul). Este persoana fizic\u0103 sau juridic\u0103 care, potrivit normelor legale, are obliga\u0163ia de a pl\u0103ti un impozit sau o tax\u0103, la termenele \u015fi \u00een cuantumul prev\u0103zut de lege.&nbsp; Alte obliga\u0163ii ale debitorului sunt: de \u00eenregistrare fiscal\u0103, [&hellip;]<\/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":"<!-- This site is optimized with the Yoast SEO plugin v21.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Elemente definitorii ale resurselor fiscale - 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\/2011\/02\/14\/elemente-definitorii-ale-resurselor\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Elemente definitorii ale resurselor fiscale - Jobs\/ Internships\/ Scholarships\/\" \/>\n<meta property=\"og:description\" content=\"Elementele care definesc resursele fiscale \u015fi pe baza c\u0103rora se realizeaz\u0103 a\u015fezarea \u015fi perceperea acestora sunt: 1. 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Este persoana fizic\u0103 sau juridic\u0103 care, potrivit normelor legale, are obliga\u0163ia de a pl\u0103ti un impozit sau o tax\u0103, la termenele \u015fi \u00een cuantumul prev\u0103zut de lege.&nbsp; Alte obliga\u0163ii ale debitorului sunt: de \u00eenregistrare fiscal\u0103, [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/rubyskynews.com\/index.php\/2011\/02\/14\/elemente-definitorii-ale-resurselor\/\" \/>\n<meta property=\"og:site_name\" content=\"Jobs\/ Internships\/ Scholarships\/\" \/>\n<meta property=\"article:published_time\" content=\"2011-02-14T11:16:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-09-25T09:54:27+00:00\" \/>\n<meta name=\"author\" content=\"eurointern\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"eurointern\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/rubyskynews.com\/index.php\/2011\/02\/14\/elemente-definitorii-ale-resurselor\/\",\"url\":\"https:\/\/rubyskynews.com\/index.php\/2011\/02\/14\/elemente-definitorii-ale-resurselor\/\",\"name\":\"Elemente definitorii ale resurselor fiscale - Jobs\/ Internships\/ Scholarships\/\",\"isPartOf\":{\"@id\":\"https:\/\/rubyskynews.com\/#website\"},\"datePublished\":\"2011-02-14T11:16:00+00:00\",\"dateModified\":\"2020-09-25T09:54:27+00:00\",\"author\":{\"@id\":\"https:\/\/rubyskynews.com\/#\/schema\/person\/2bf02c24278f4ce807817c8f91add34d\"},\"breadcrumb\":{\"@id\":\"https:\/\/rubyskynews.com\/index.php\/2011\/02\/14\/elemente-definitorii-ale-resurselor\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/rubyskynews.com\/index.php\/2011\/02\/14\/elemente-definitorii-ale-resurselor\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/rubyskynews.com\/index.php\/2011\/02\/14\/elemente-definitorii-ale-resurselor\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/rubyskynews.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Elemente definitorii ale resurselor fiscale\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/rubyskynews.com\/#website\",\"url\":\"https:\/\/rubyskynews.com\/\",\"name\":\"Jobs\/ Internships\/ Scholarships\/\",\"description\":\"Internships\/ Scholarships\/  Grants\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/rubyskynews.com\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/rubyskynews.com\/#\/schema\/person\/2bf02c24278f4ce807817c8f91add34d\",\"name\":\"eurointern\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/rubyskynews.com\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/4ba0ee69eda3e0c9ec9a3c49a6c7a82b?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/4ba0ee69eda3e0c9ec9a3c49a6c7a82b?s=96&d=mm&r=g\",\"caption\":\"eurointern\"},\"sameAs\":[\"http:\/\/rubyskynews.com\"],\"url\":\"https:\/\/rubyskynews.com\/index.php\/author\/eurointern28gmail-com\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Elemente definitorii ale resurselor fiscale - Jobs\/ Internships\/ Scholarships\/","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/rubyskynews.com\/index.php\/2011\/02\/14\/elemente-definitorii-ale-resurselor\/","og_locale":"en_US","og_type":"article","og_title":"Elemente definitorii ale resurselor fiscale - Jobs\/ Internships\/ Scholarships\/","og_description":"Elementele care definesc resursele fiscale \u015fi pe baza c\u0103rora se realizeaz\u0103 a\u015fezarea \u015fi perceperea acestora sunt: 1. 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