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UNIVERSITATEA NICOLAE TITULESCU

FACULTATEA DE TIINE ECONOMICE


PROGRAMUL DE STUDII: FINANTE SI ASIGURARI

LUCRARE DE DISERTAIE

Coordonator tiinific
prof. univ. dr. Margulescu Serghei

Masterand
Emil Sirbu

Bucureti
2014
PAGINA DE GARD
(pagin goal, ntre copert i prima pagin)
UNIVERSITATEA NICOLAE TITULESCU
FACULTATEA DE TIINE ECONOMICE
PROGRAMUL DE STUDII: FINANTE SI ASIGURARI

LUCRARE DE DISERTAIE

DISCIPLINA ASIGURARI GENERALE SI DE VIATA

TEMA ASIGURARILE DE VIATA

Coordonator tiinific
prof. univ. dr. Margulescu Serghei

Masterand
Sirbu Emil

Bucureti
2013
CUPRINS

Legislaie..........................................................................................................................14
Alte surse.........................................................................................................................14
Introducere

n viaa omului apar permanent diverse riscuri ce pot fi acoperite de exemplu prin
asigurri. Un produs de asigurare este achiziionat pentru ce reprezint el pentru client
i nu pentru ceea ce este n sine; produsul este cumprat pentru serviciul pe care l
ofer, pentru siguran, pentru confort pentru ceea ce ofer utilizatorului su.
Asigurarea de via reprezint o modalitate de protecie financiar, garantare i
pstrare a proprietilor unei familii, alturi de alte tipuri de investiii n afaceri imobiliare,
aciuni, depozite bancare, asigurarea fiind o garanie legat de disponibilitatea unui fond
de lichiditi necesare n cazul unei situaii neateptate, fr s fie afectate celelalte
forme de economisire, de regul pe termene stabilite.
n ultimii ani asigurrile de via au nceput s fie din ce n ce mai cutate i pe
piaa romneasc. Creterea ponderii asigurrilor de via n Romnia are, n opinia
analitilor, cteva explicaii. Astfel ineficiena sistemului de pensii de stat i amnarea
finalizrii Legii pensiilor private sunt doar dou dintre explicaii. Pentru romni, singura
alternativ de protecie financiar pe termen lung a rmas asigurarea de tip rent
viager sau planurile de pensii ale firmelor de asigurare, acestea din urm fiind cele mai
bine vndute polie. Pe de alt parte, dintre toate tipurile de asigurri, cele de via sunt
singurele cu capitalizare. Nu n ultimul rnd este vorba despre o contientizare
crescnd a nevoii de protecie a vieii. Polia de asigurare este singurul produs care
ofer beneficiarilor despgubiri materiale cu mult peste valoarea primelor pltite n caz
de deces sau invaliditate permanent a asiguratului, lucru imposibil n cazul constituirii
unui depozit bancar, de exemplu.
Lucrarea de fa i-a propus s trateze o problematic actual, specific
economiei serviciilor internaionale i urmrete s contribuie la nelegerea att a
produselor de asigurri de via ct i a particularitilor aferente pieei acestora.
n Capitolul 1 se urmrete prezentarea apariiei i evoluiei asigurrilor de via
ct i definirea conceptului i prezentarea funciilor specifice acestora.
n Capitolul 2 sunt detaliate aspectele teoretice privind contractul de asigurare de
via precum i elementele tehnice definitorii ale acestuia. Pentru o mai buna nelegere
a produselor de asigurri de via am considerat necesar evidenierea i analiza celor
mai uzuale produse ntlnite pe piaa internaional a asigurrilor.
n urmtoarea etap este supus ateniei una dintre cele mai atractive piee, i
anume piaa internaional a produselor de asigurare. n acest capitol este analizat
cererea i oferta specific pieei asigurrilor, concurena existent pe pia,
caracteristicile pieei asigurrilor i dimensiunile i structura pieei asigurrilor. ntr-o
ultim etap am considerat necesar de a analiza asigurrile de via specifice Pieei
Unice Europene i a cadrului de operare a acestora pe teritoriul Romniei.
n Capitolul 4 sunt prezentate principalele caracteristici ale asigurrilor de via i
ale asigurrii de via de tip rent. Dup cum se va vedea, sistemul public de pensii
funcioneaz dificil, iar pensiile de stat nu mai pot asigura un trai decent la btrnee.
Asigurarea RESPECT oferit de ASTRA propune clienilor crearea unei pensii
suplimentare (private) prin plata unor prime de asigurare relativ mici. Astfel i cei cu
venituri mici i medii pot beneficia de o asigurare de via i o pensie capitalizat.
Sub aspectul practicii economice, considerm c prezenta lucrare poate constitui
un ghid pentru cei care desfoar activiti comerciale i sunt interesai n cunoaterea
particularitilor produselor de asigurri de via i pieei aferente.
SECIUNEA 1
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1
Maria Grigore, Mariana Guru, Fiscalitate, Editura Cartea Studeneasc, Bucureti, 2009, p. 60.
2
Legea nr. 571/2003 privind Codul fiscal, publicat n Monitorul Oficial nr. 927 din 23.12.2003, cu modificrile i
completrile ulterioare
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3
http://anaf.mfinante.ro/wps/portal
4
Maria Grigore, Mariana Guru, op. cit., p. 70.
5
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.
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6
ibidem.
SECIUNEA 2
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7
Maria Grigore, Mariana Guru, op. cit., p. 80.
8
Lucian u, Cosmin erbnescu, Dan tefan, Delia Cataram, Adrian Nica, Emilian Miricescu, op. cit., p. 100.
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9
Maria Grigore, Mariana Guru, op. cit., p. 90.
SECIUNEA 3
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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-AND-
EUROPEAN-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