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COPERTA LUCRRII DE LICEN UNIVERSITATEA NICOLAE TITULESCU FACULTATEA DE TIINE ECONOMICE PROGRAMUL DE STUDII: FINANE I BNCI

LUCRARE DE LICEN

Coordonator tiinific conf. univ. dr. Ion Popescu

Student Popescu Ionu

Bucureti 2013

PAGINA DE GARD (pagin goal, ntre copert i prima pagin)

PRIMA PAGIN A LUCRRII DE LICEN UNIVERSITATEA NICOLAE TITULESCU FACULTATEA DE TIINE ECONOMICE PROGRAMUL DE STUDII: FINANE I BNCI

LUCRARE DE LICEN

DISCIPLINA TEMA

FISCALITATE STUDIU PRIVIND AEZAREA I PERCEPEREA TAXEI PE VALOAREA ADUGAT

Coordonator tiinific conf. univ. dr. Ion Popescu

Student Popescu Ionu

Bucureti 2013

CUPRINSUL LUCRRII DE LICEN (model orientativ)

Legislaie..........................................................................................................................11 Alte surse.........................................................................................................................11

SECIUNEA 1 TEXT TEXT TEXT TEXT TEXT


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Maria Grigore, Mariana Guru, Fiscalitate, Editura Cartea Studeneasc, Bucureti, 2009, p. 60. Legea nr. 571/2003 privind Codul fiscal, publicat n Monitorul Oficial nr. 927 din 23.12.2003, cu modificrile i completrile ulterioare 3 http://anaf.mfinante.ro/wps/portal 4 Maria Grigore, Mariana Guru, op. cit., p. 70.

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Lucian u, Cosmin erbnescu, Dan tefan, Delia Cataram, Adrian Nica, Emilian Miricescu, Fiscalitate. De la lege la practic, Ediia a V-a, Editura All Beck, Bucuresti, 2008, p. 50. 6 ibidem.

SECIUNEA 2 TEXT TEXT TEXT TEXT TEXT


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Maria Grigore, Mariana Guru, op. cit., p. 80. Lucian u, Cosmin erbnescu, Dan tefan, Delia Cataram, Adrian Nica, Emilian Miricescu, op. cit., p. 100.

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Maria Grigore, Mariana Guru, op. cit., p. 90.

SECIUNEA 3 TEXT TEXT TEXT TEXT TEXT


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10

Hotrrea Guvernului nr. 44/2004 pentru aprobarea Normelor metodologice de aplicare a Legii nr. 571/2003 privind Codul fiscal, publicat n Monitorul Oficial nr. 112 din 06.02.2004, cu modificrile i completrile ulterioare

CONCLUZII I PROPUNERI
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BIBLIOGRAFIE
Gabriel Biri, Despre crpeli (comunitare) i TVA la ncasare, n Revista Economistul nr. 33-34, 10 Septembrie 2012, pp. 10-13 Carmen Corduneanu, Sistemul fiscal n tiina finanelor , Editura Codecs, Bucureti, 1998, pp. 60-62 Maria Grigore, Mariana Guru, Fiscalitate, Editura Cartea Studeneasc, Bucureti, 2009, pp. 50-60 Maria Grigore, Mariana Guru, Comparative Analysis of the Level of Taxation in Romania and European Union, n Lex ET Scientia International Journal, vol. XVIII, nr. 2/2011, accesat la data de 30.11.2012, http://lexetscientia.univnt.ro/en/article/ COMPARATIVE-ANALYSIS-OF-THE-LEVEL-OF-TAXATION-IN-ROMANIA-ANDEUROPEAN-UNION~429.html Maria Grigore, Mariana Guru, Fiscal Management of Romanian Companies, lucrare prezentat n cadrul conferinei internaionale CKS-Challenges of the Knowledge Society, ediia a patra, Universitatea Nicolae Titulescu din Bucureti, 23-24 aprilie 2010. Lucian u, Cosmin erbnescu, Dan tefan, Delia Cataram, Adrian Nica, Emilian Miricescu, Fiscalitate. De la lege la practic, Ediia a V-a, Editura All Beck, Bucureti, 2008, pp. 80-90 Georgeta Vintil, Fiscalitate, Editura Economic, Bucureti, 2006, pp. 100-103

Legislaie Legea nr. 571/2003 privind Codul fiscal, publicat n Monitorul Oficial nr. 927 din 23.12.2003, cu modificrile i completrile ulterioare Hotrrea Guvernului nr. 44/2004 pentru aprobarea Normelor metodologice de aplicare a Legii nr. 571/2003 privind Codul fiscal, publicat n Monitorul Oficial nr. 112 din 06.02.2004, cu modificrile i completrile ulterioare Ordonana Guvernului nr. 92/2003 (republicat) privind Codul de procedur fiscal , publicat n Monitorul Oficial nr. 513 din 31.07.2007, cu modificrile i completrile ulterioare. Hotrrea Guvernului nr. 1.050/2004 pentru aprobarea Normelor metodologice de aplicare a Codului de procedur fiscal , publicat n Monitorul Oficial nr. 651 din 20.07.2004, cu modificrile i completrile ulterioare.

Alte surse

http://anaf.mfinante.ro/wps/portal (Ministerul Finanelor Publice) http://www.ier.ro (Institutul European din Romnia) http://www.infoeuropa.ro

ANEXE
Anexa 1: Jurnalul de cumprri Anexa 2: Jurnalul de vnzri Anexa 3: Formularul 300: Decont de taxa pe valoarea adugat Anexa 4: Formularul 390 VIES Declaraie recapitulativ privind livrrile / achiziiile / prestrile intracomunitare de bunuri Anexa 5: Formularul 392A Declaraie informativ privind livrrile de bunuri i prestrile de servicii efectuate n anul 2012 Anexa 6: Formularul 394 Declaraie informativ privind livrrile/prestrile i achiziiile efectuate pe teritoriul naional