{"id":29261,"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":"impozite-si-taxe","status":"publish","type":"post","link":"https:\/\/rubyskynews.com\/index.php\/2011\/02\/14\/impozite-si-taxe\/","title":{"rendered":"Impozite \u015fi taxe."},"content":{"rendered":"
<\/div>
\nImpozitul este considerat a fi o contribu\u0163ie b\u0103neasc\u0103 legal\u0103, datorat\u0103 bugetului publice, \u00een mod obligatoriu \u015fi cu titlu nerambursabil, de c\u0103tre persoanele fizice \u015fi juridice pentru veniturile pe care le ob\u0163in, bunurile pe care le posed\u0103 precum \u015fi pentru unele fapte de consum.<\/span><\/div>\n
\nCele mai uzitate criterii sunt:<\/span><\/div>\n
\na) dup\u0103 forma de plat\u0103: impozite \u00een natur\u0103 <\/i>\u015fi impozite \u00een bani<\/i>. Este evident c\u0103 prima categorie are mai mult o valoare istoric\u0103;<\/span><\/div>\n
\nb) dup\u0103 obiectul impunerii impozitele pot fi clasificate \u00een dou\u0103 modalit\u0103\u0163i:<\/span><\/div>\n
\n– \u00eentr-o variant\u0103 desuet\u0103 \u00een: impozite personale <\/i>\u015fi impozite reale<\/i>. Impozitele personale<\/i> sau subiective sunt cele stabilite \u00een func\u0163ie de atribute \u015fi situa\u0163ii personale ale contribuabilului. Impozitele reale<\/i> sau obiective sunt cele care se datoreaz\u0103 pentru bunuri imobile sau mobile, pentru capitaluri sau valori mobiliare etc.<\/span><\/div>\n
\nVeniturile<\/span><\/i>, ca materie impozabil\u0103 pot cuprinde venitul global al persoanelor fizice, salariile, dividendele, profilul etc.<\/span><\/div>\n
\nFaptele de consum<\/span><\/i>, alc\u0103tuiesc o categorie modern\u0103 de impozite, pornind de la impozitele incluse \u00een pre\u0163urile de v\u00e2nzare a bunurilor de consum diferite – impozit pe cifra de afaceri, pe circula\u0163ia m\u0103rfurilor, accize etc.<\/span><\/div>\n
\nc) dup\u0103 forma perceperii: impozite directe \u015fi indirecte. Impozitele directe sunt cele care se stabilesc \u015fi se pl\u0103tesc \u00een cadrul unui raport direct, care se instituie \u00eentre autoritatea public\u0103 \u015fi un contribuabil determinat, cum este cazul impozitului pe profit, impozitului pe salarii, impozitului agricol etc. Impozitele indirecte sunt cele care se percep cu prilejul circula\u0163iei bunurilor, prest\u0103rilor de servicii, al unor forme de consum \u00een general.<\/span><\/div>\n
\nd) dup\u0103 autoritatea care le impune: impozite de stat<\/i>, care alimenteaz\u0103 bugetul statului \u015fi impozitele locale<\/i>, care alimenteaz\u0103 bugetele locale ale comunelor, ora\u015felor, municipiilor sau jude\u0163elor.<\/a><\/span><\/div>\n

<\/p>\n

\nTaxele<\/span><\/h1>\n
\nSpre deosebire de impozite, taxele sunt pl\u0103\u0163i efectuate bugetului de c\u0103tre contribuabilii persoane fizice \u015fi juridice, cu ocazia \u015fi \u00een leg\u0103tur\u0103 cu prestarea unui serviciu public.<\/span><\/div>\n
\nTaxa poate fi considerat\u0103 o contribu\u0163ie la acoperirea cheltuielilor ocazionate de prestarea unui serviciu public determinat, de c\u0103tre diferitele institu\u0163ii publice. Instituirea taxelor are un scop fiscal – acela de a constitui venituri publice pentru buget. Taxele au un caracter ante-factum, fiind datorate \u015fi achitate \u00een momentul solicit\u0103rii serviciilor sau lucr\u0103rilor care urmeaz\u0103 a fi efectuate de c\u0103tre institu\u0163iile publice.<\/span><\/div>\n
<\/div>","protected":false},"excerpt":{"rendered":"

Impozitul este considerat a fi o contribu\u0163ie b\u0103neasc\u0103 legal\u0103, datorat\u0103 bugetului publice, \u00een mod obligatoriu \u015fi cu titlu nerambursabil, de c\u0103tre persoanele fizice \u015fi juridice pentru veniturile pe care le ob\u0163in, bunurile pe care le posed\u0103 precum \u015fi pentru unele fapte de consum. Cele mai uzitate criterii sunt: a) dup\u0103 forma de plat\u0103: impozite \u00een […]<\/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":"\nImpozite \u015fi taxe. - 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\/impozite-si-taxe\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Impozite \u015fi taxe. - Jobs\/ Internships\/ Scholarships\/\" \/>\n<meta property=\"og:description\" content=\"Impozitul este considerat a fi o contribu\u0163ie b\u0103neasc\u0103 legal\u0103, datorat\u0103 bugetului publice, \u00een mod obligatoriu \u015fi cu titlu nerambursabil, de c\u0103tre persoanele fizice \u015fi juridice pentru veniturile pe care le ob\u0163in, bunurile pe care le posed\u0103 precum \u015fi pentru unele fapte de consum. 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