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

1.1. Text text text text text 1.1.1. Text text text text text text text text Text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text1. Text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text2. Text text text text text text text text text text text text text text text text text text3 text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text4. 1.1.2. Text text text text text text text text Text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text. Text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text. Text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text.
1 2

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.

1.2. Text text text text text text text text 1.2.1. Text text text text text text text text Text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text5. 1.2.1. Text text text text text text text text Text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text textText text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text texText text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text texText text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text tex text text text text text text text text text text text text text text text text text text6.

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

2.1. Text text text text text text text text 2.1.1. Text text text text text text text text Text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text 7 text text text text text text text text text text text text text text text text text text text text text text8. Text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text. 2.1.2. Text text text text text text text text Text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text. 2.2. Text text text text text text text text 2.2.1. Text text text text text text text text Text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text. Text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text.

7 8

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

2.2.2. Text text text text text text text text Text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text Text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text Text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text Text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text Text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text Text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text Text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text Text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text Text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text Text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text texText text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text textext text text text text text text text text9.

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

SECIUNEA 3 TEXT TEXT TEXT TEXT TEXT

3.1. Text text text text text text text text Text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text10. Text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text. 3.2. Text text text text text text text text Text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text. Text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text.

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
Text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text. Text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text. Text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text. Text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text. Text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text text.

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