Documente Academic
Documente Profesional
Documente Cultură
Contribuabili
ART. 3
Sunt obligate la plata impozitului specific unor activiti, denumit n continuare impozit specific, n
conformitate cu prevederile prezentei legi, persoanele juridice romne care la data de 31
decembrie a anului precedent au ndeplinit, cumulativ, urmtoarele condiii:
a) aveau nscris n actele constitutive, potrivit legii, ca activitate principal sau secundar, una
dintre activitile corespunztoare codurilor CAEN prevzute la art. 1;
b) nu se afl n lichidare, potrivit legii.
Anul fiscal/perioada impozabil
ART. 4
(1) Anul fiscal este anul calendaristic.
(2) Cnd un contribuabil se nfiineaz sau nceteaz s mai existe n cursul unui an fiscal, perioada
impozabil este perioada din anul calendaristic pentru care contribuabilul a existat.
Reguli generale de aplicare a impozitului specific unor activiti
ART. 5
(1) Contribuabilii care se nfiineaz n cursul anului, inclusiv contribuabilii nou-nfiinai ca efect al
unor operaiuni de reorganizare efectuate potrivit legii, i care au nscris n actele constitutive, ca
activitate principal sau secundar, una dintre activitile corespunztoare codurilor CAEN
prevzute la art. 1 pltesc impozitul specific, ncepnd cu anul urmtor nfiinrii, dac sunt
ndeplinite condiiile prevzute la art. 3.
(2) Persoanele juridice romne nu mai aplic acest sistem de impunere ncepnd cu anul urmtor
anului n care nu mai ndeplinesc una dintre condiiile prevzute la art. 3, cu excepiile prevzute
de prezenta lege.
(3) Contribuabilii care au mai multe uniti determin impozitul specific anual prin nsumarea
impozitului specific aferent fiecrei uniti, calculat conform formulei stabilite n anexa
corespunztoare codului CAEN.
(4) Contribuabilii care desfoar mai multe activiti cu codurile CAEN prevzute la art. 1, cu
excepia celor care desfoar activiti prin intermediul unui complex hotelier, determin
impozitul specific prin nsumarea impozitului stabilit potrivit art. 6, pentru fiecare activitate
desfurat.
(5) n situaia n care intervin modificri datorate nceperii/ncetrii unei activiti corespunztoare
codurilor CAEN prevzute la art. 1 sau intervine modificarea suprafeelor aferente desfurrii
fiecrei activiti, ncepnd cu semestrul urmtor acestor modificri, contribuabilii recalculeaz, n
mod corespunztor, impozitul specific aferent perioadei rmase din an/perioadei din anul
calendaristic pentru care contribuabilul a existat, prin mprirea impozitului specific anual la 365
de zile calendaristice i nmulirea cu numrul de zile aferent perioadei rmase din an/perioadei
din anul calendaristic pentru care contribuabilul a existat.
(6) n situaia n care se nfiineaz o nou unitate cu activiti corespunztoare codurilor CAEN
prevzute la art. 1, ncepnd cu semestrul urmtor, contribuabilii recalculeaz, n mod
corespunztor, impozitul specific aferent perioadei rmase din an potrivit prevederilor alin. (5).
(7) n situaia n care un sat, o comun sau o staiune turistic de interes local dobndete statutul
de staiune turistic de interes naional, contribuabilii stabilii n aria de administrare a acesteia vor
plti impozitul specific la nivelul stabilit pentru sate/comune/staiuni de interes local pentru nc 3
ani de la dobndirea statutului de staiune turistic de interes naional.
ANEXA 1
Formula de calcul al impozitului specific anual pentru contribuabilii care au nscris ca activitate
principal sau secundar activitatea cu codul CAEN: 5610 - "Restaurante", 5621 - "Activiti de
alimentaie (catering) pentru evenimente", 5629 - "Alte servicii de alimentaie"
Impozit specific anual/unitate = k * (x + y * q) * z, unde:
k - 1400, valoarea impozitului standard (lei);
x - variabil n funcie de rangul localitii;
y - variabil n funcie de suprafaa util comercial/de servire/de desfurare a activitii;
z - coeficient de sezonalitate;
q = 0,9 i reprezint coeficient de ajustare pentru spaiu tehnic unitate-locaie de desfurare a
activitilor.
___________________________________________________
| Coeficient de sezonalitate (variabila "z")
|
|___________________________________________________|
| Bucureti, cei 8 poli
| 0,45 |
|___________________________________________|_______|
| Municipii, orae
| 0,35 |
|___________________________________________|_______|
| Staiuni turistice de interes naional
| 0,30 |
|___________________________________________|_______|
| Sate, comune i staiuni turistice de
| 0,10 |
| interes local
|
|
|___________________________________________|_______|
____________________________________________________________
| Variabila n funcie de rangul localitii (variabila "x") |
|____________________________________________________________|
| Bucureti
| Zona A | 17,0 |
|
|________|_______|
|
| Zona B | 16,0 |
|
|________|_______|
|
| Zona C | 15,0 |
|
|________|_______|
|
| Zona D | 13,5 |
|___________________________________________|________|_______|
| 8 poli (Braov, Cluj-Napoca, Constana,
| Zona A | 15,0 |
| Craiova, Iai, Ploieti, Sibiu, Timioara)|________|_______|
|
| Zona B | 14,0 |
|
|________|_______|
|
| Zona C | 13,0 |
|
|________|_______|
|
| Zona D | 11,5 |
|___________________________________________|________|_______|
| Municipiu
| Zona A | 13,0 |
|
|________|_______|
|
| Zona B | 11,0 |
|
|________|_______|
|
| Zona C | 9,0
|
|
|________|_______|
|
| Zona D | 7,0
|
|___________________________________________|________|_______|
| Ora
| 5,0
|
|____________________________________________________|_______|
| Staiuni
| 5,0
|
|____________________________________________________|_______|
| Comun
| 3,0
|
|____________________________________________________|_______|
____________________________________________________________
| Suprafaa cuprins ntre
| Variabila n funcie de
|
|
| suprafaa util a locaiei |
|
| (variabila "y")
|
|______________________________|_____________________________|
| 0 mp - 30 mp
| 2,0
|
|______________________________|_____________________________|
| 31 mp - 50 mp
| 7,0
|
|______________________________|_____________________________|
| 51 mp - 70 mp
| 12,0
|
|______________________________|_____________________________|
| 71 mp - 90 mp
| 16,0
|
|______________________________|_____________________________|
| 91 mp - 120 mp
| 21,0
|
|______________________________|_____________________________|
| 121 mp - 160 mp
| 29,0
|
|______________________________|_____________________________|
| 161 mp - 200 mp
| 38,0
|
|______________________________|_____________________________|
| 201 mp - 240 mp
| 47,0
|
|______________________________|_____________________________|
| 241 mp - 300 mp
| 58,0
|
|______________________________|_____________________________|
| 301 mp - 400 mp
| 75,0
|
|______________________________|_____________________________|
| 401 mp - 500 mp
| 80,0
|
|______________________________|_____________________________|
| 501 mp - 600 mp
| 85,0
|
|______________________________|_____________________________|
| 601 mp - 700 mp
| 90,0
|
|______________________________|_____________________________|
| 701 mp - 800 mp
| 95,0
|
|______________________________|_____________________________|
| peste 801 mp
| 105,0
|
|______________________________|_____________________________|
ANEXA 2
Formula de calcul al impozitului specific anual pentru contribuabilii care au nscris ca activitate
principal sau secundar activitatea cu codul CAEN: 5630 - "Baruri i alte activiti de servire a
buturilor"
Impozit specific anual/unitate - k * (x + y * q) * z, unde:
k - 900, valoarea impozitului standard;
x - variabil n funcie de rangul localitii;
y - variabil n funcie de suprafaa util comercial/de servire/de desfurare a activitii;
z - coeficient de sezonalitate;
q - 0,9 i reprezint coeficient de ajustare pentru spaiu tehnic unitate = locaie de desfurare a
activitilor.
____________________________________________________________
| Variabila n funcie de rangul localitii (variabila "x") |
|____________________________________________________________|
| Bucureti
| Zona A | 16,0 |
|
|________|_______|
|
| Zona B | 15,0 |
|
|________|_______|
|
| Zona C | 14,0 |
|
|________|_______|
|
| Zona D | 12,5 |
|___________________________________________|________|_______|
| 8 poli (Braov, Cluj-Napoca, Constana,
| Zona A | 14,0 |
| Craiova, Iai, Ploieti, Sibiu, Timioara)|________|_______|
|
| Zona B | 13,0 |
|
|________|_______|
|
| Zona C | 12,0 |
|
|________|_______|
|
| Zona D | 11,0 |
|___________________________________________|________|_______|
| Municipiu
| Zona A | 12,5 |
|
|________|_______|
|
| Zona B | 10,0 |
|
|________|_______|
|
| Zona C | 8,0
|
|
|________|_______|
|
| Zona D | 4,0
|
|___________________________________________|________|_______|
| Ora
| 2,0
|
|____________________________________________________|_______|
| Staiuni
| 2,0
|
|____________________________________________________|_______|
| Comun
| 0,4
|
|____________________________________________________|_______|
____________________________________________________________
| Suprafaa cuprins ntre:
| Variabila n funcie de
|
|
| suprafaa util a locaiei |
|
| (variabila "y")
|
|______________________________|_____________________________|
| 0 mp - 30 mp
| 2,0
|
|______________________________|_____________________________|
| 31 mp - 50 mp
| 4,0
|
|______________________________|_____________________________|
| 51 mp - 70 mp
| 6,0
|
|______________________________|_____________________________|
| 71 mp - 90 mp
| 8,0
|
|______________________________|_____________________________|
| 91 mp - 120 mp
| 10,0
|
|______________________________|_____________________________|
| 121 mp - 160 mp
| 14,0
|
|______________________________|_____________________________|
| 161 mp - 200 mp
| 16,0
|
|______________________________|_____________________________|
| 201 mp - 240 mp
| 18,0
|
|______________________________|_____________________________|
| 241 mp - 300 mp
| 20,0
|
|______________________________|_____________________________|
| 301 mp - 400 mp
| 25,0
|
|______________________________|_____________________________|
| 401 mp - 500 mp
| 30,0
|
|______________________________|_____________________________|
| 501 mp - 600 mp
| 40,0
|
|______________________________|_____________________________|
| 601 mp - 700 mp
| 50,0
|
|______________________________|_____________________________|
| 701 mp - 800 mp
| 60,0
|
|______________________________|_____________________________|
| 801 mp - 900 mp
| 70,0
|
|______________________________|_____________________________|
| 901 mp - 1000 mp
| 80,0
|
|______________________________|_____________________________|
| peste 1001 mp
| 90,0
|
|______________________________|_____________________________|
___________________________________________________
| Coeficient de sezonalitate (variabila "z")
|
|___________________________________________________|
| Bucureti, cei 8 poli
| 0,45 |
|___________________________________________|_______|
| Municipii, orae
| 0,40 |
|___________________________________________|_______|
| Staiuni turistice de interes naional
| 0,35 |
|___________________________________________|_______|
| Sate, comune i staiuni turistice de
| 0,15 |
| interes local
|
|
|___________________________________________|_______|
ANEXA 3
Formula de calcul al impozitului specific anual pentru contribuabilii care au nscris ca activitate
principal sau secundar activitatea cu codul CAEN: 5510 - "Hoteluri i alte faciliti de cazare",
5520 - "Faciliti de cazare pentru vacane i perioade de scurt durat", 5530 - "Parcuri pentru
rulote, campinguri i tabere", 5590 - "Alte servicii de cazare"
Impozit specific anual/unitate = k * nr. locuri de cazare, unde:
Impozit specific standard - k - LEI/loc cazare/an
Tabelul nr. 1
______________________________________________________________________________
| LEI/loc
|Hotel|Hotel|Hotel|Hotel|Pensiune |Pensiune |Pensiune |Pensiune |
| cazare/an
|1*, |3*
|4*
|5*
|1*, 2*/ |3*/
|4*/
|5*/
|
|
|2*
|
|
|
|margarete|margarete|margarete|margarete|
|______________|_____|_____|_____|_____|_________|_________|_________|_________|
| Bucureti + | 205 | 308 | 513 | 820 | 164
| 246
| 410
| 656
|
| 8 poli
|
|
|
|
|
|
|
|
|
|______________|_____|_____|_____|_____|_________|_________|_________|_________|
| Municipii
| 150 | 224 | 374 | 598 | 120
| 180
| 299
| 481
|
|______________|_____|_____|_____|_____|_________|_________|_________|_________|
| Orae
| 142 | 215 | 358 | 573 | 113
| 170
| 287
| 458
|
|______________|_____|_____|_____|_____|_________|_________|_________|_________|
Tabelul nr. 2
______________________________________________________________________________
| LEI/loc
|Hotel|Hotel|Hotel|Hotel|Pensiune |Pensiune |Pensiune |Pensiune |
| cazare/an
|1*, |3*
|4*
|5*
|1*, 2*/ |3*/
|4*/
|5*/
|
|
|2*
|
|
|
|margarete|margarete|margarete|margarete|
|______________|_____|_____|_____|_____|_________|_________|_________|_________|
| Delta Dunrii| 43 | 64 | 107 | 171 | 34
| 51
| 86
| 137
|
|______________|_____|_____|_____|_____|_________|_________|_________|_________|
| Sate, comune,| 45 | 67 | 111 | 178 | 36
| 53
| 89
| 143
|
| staiuni de |
|
|
|
|
|
|
|
|
| interes local|
|
|
|
|
|
|
|
|
|______________|_____|_____|_____|_____|_________|_________|_________|_________|
Tabelul nr. 3
______________________________________________________________________________
| LEI/loc
|Hotel|Hotel|Hotel|Hotel| Pensiune| Pensiune| Pensiune| Pensiune|
| cazare/an
|1*, |3*
|4*
|5*
| 1*, 2* | 3*
| 4*
| 5*
|
|
|2*
|
|
|
|
|
|
|
|
|______________|_____|_____|_____|_____|_________|_________|_________|_________|
| Staiuni
| 113 | 171 | 271 | 448 | 91
| 132
| 225
| 358
|
| turistice de |
|
|
|
|
|
|
|
|
| interes
|
|
|
|
|
|
|
|
|
| naional
|
|
|
|
|
|
|
|
|
|______________|_____|_____|_____|_____|_________|_________|_________|_________|
Tabelul nr. 4
______________________________________________________________________________
| LEI/loc cazare/an
| Structura | Structura |
|
| 1*, 2*, 3* | 4*
|
|____________________________________________________|____________|____________|
| Cod CAEN 5530 - Parcuri pentru rulote, spaii de
| 22
| 31
|
| campare, campinguri, tabere, popasuri turistice i |
|
|
| sate de vacan (campinguri, bungalow-uri, sate de |
|
|
| vacan)
|
|
|
|____________________________________________________|____________|____________|
Tabelul nr. 5
______________________________________________________________________________
| LEI/loc cazare/an| Structura | Structura | Structura | Structura | Structura |
|
| 1*
| 2*
| 3*
| 4*
| 5*
|
|__________________|___________|___________|___________|___________|___________|
| Cod CAEN 5590 - | 36
| 53
| 89
| 111
| 143
|
| Nav maritim/
|
|
|
|
|
|
| fluvial, ponton |
|
|
|
|
|
| plutitor
|
|
|
|
|
|
|__________________|___________|___________|___________|___________|___________|
Tabelul nr. 6
______________________________________________________________________________
| LEI/loc cazare/an
| Structura | Structura |
|
| 1*, 2*, 3* | 4*, 5*
|
|____________________________________________________|____________|____________|
| Cod CAEN 5520 - Faciliti de cazare pentru vacane| 22
| 31
|
| i perioade de scurt durat
|
|
|
|____________________________________________________|____________|____________|