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Capitolul II Regimul accizelor nearmonizate, Capitolul III Contravenţii şi sancţiuni şi Capitolul IV Infracţiuni
Accize şi alte taxe speciale conform prevederilor Titlului VII al Accize şi alte taxe speciale conform prevederilor Titlului VIII al
Legii numărul 571/2003 Legii numărul 227/2015
|numărul | Denumirea produsului sau | U.M. | Acciza | |numărul | Denumirea produsului sau | U.M. | 2016 | 2017 |
| 0 | 1 | 2 | 3 | | | | | accizelor | accizelor*)|
|____|_________________________________________________________________________| | 0 | 1 | 2 | 3 | 4 |
| | independenţi a căror producţie anuală| | | | 1 | Bere, din care: | hl/1 grad| 3,3 | 3,3 |
| | nu depăşeşte 200 mii hl | | | | |_____________________________________| Plato |___________|____________|
| | obţinut prin fermentarea unei soluţii| | | | | fermentarea unei soluţii de miere în| | | |
| 4 | Produse intermediare | hl de produs | 781,77| | | 3.2.1. cidru de mere şi de pere | | 0,00 | 0,00 |
|____|______________________________________|___________________|______________| |____|_____________________________________|__________|___________|____________|
| 5 | Alcool etilic, din care: | hl de alcool | 4.738,01| | 4 | Produse intermediare | hl de | 396,84 | 396,84 |
|____|_________________________________________________________________________| | | distilerii | | | |
|____|______________________________________|___________________|______________| |____|_____________________________________|__________|___________|____________|
| | |___________________|______________| |____|_____________________________________|__________|___________|____________|
|____|______________________________________|___________________|______________| | | |__________|___________|____________|
| | 15.2.2. în scop necomercial | | 1,52| | | 15.1. utilizat drept combustibil | | 12,32 | 12,32 |
| |______________________________________|___________________|______________| | |_____________________________________|__________|___________|____________|
| | 16.2. utilizat drept combustibil | tonă | 2.226,35| | | 15.2.2. în scop necomercial | | 1,52 | 1,52 |
| | necomerciale | | | | |_____________________________________|__________|___________|____________|
| | comercial | | | | | | litri | | |
*2) Hl de alcool pur reprezintă 100 litri alcool etilic rafinat, cu | | 17.2. utilizate în scopuri | | 1,42 | 1,42 |
*3) Prin gaze petroliere lichefiate utilizate în consum casnic se înţelege | 18 | Energie electrică | MWh | | |
gazele petroliere lichefiate, distribuite în butelii tip aragaz. Buteliile tip | |_____________________________________| |___________|____________|
aragaz sunt acele butelii cu o capacitate de până la maximum 12,5 kg. | | 18.1. Energie electrică utilizată în| | 2,37 | 2,37 |
*4) Petrolul lampant utilizat drept combustibil de persoanele fizice nu se | | scop comercial | | | |
Reproducem mai jos prevederile articolul IV alineatul (1) din Ordonanţa de | | scop necomercial | | | |
ANEXA 2 ANEXA 2
______________________________________________________________________________ ______________________________________________________________________________
|numărul | Denumirea produsului sau a grupei de produse| U/M | Acciza | |numărul | Denumirea produsului | U.M. | Acciza
|crt.| | | (lei/U.M.) | |
|____|_____________________________________________|______________|____________| |crt.| | | (lei/U.M.) |
| 0 | 1 | 2 | 3 | |____|______________________________________|___________________|______________|
|____|_____________________________________________|______________|____________| | 0 | 1 | 2 | 3 |
|1 | Cafea verde | tonă | 724,92 | |____|______________________________________|___________________|______________|
|____|_____________________________________________|______________|____________| | 1 | Lichid care conţine nicotină | ml | 0,5 |
|2 | Cafea prăjită, inclusiv cafea cu înlocuitori| tonă | 1.066,05 | |____|______________________________________|___________________|______________|
|____|_____________________________________________|______________|____________| | 2 | Tutunul conţinut în produse din tutun| kg | 384 |
|3 | Cafea solubilă, inclusiv amestecuri cu cafea| tonă | 4.264,21 | | | încălzit | | |
| | solubilă | | | |____|______________________________________|___________________|______________|
|____|_____________________________________________|______________|____________|
| | nealcoolice | | |
|____|_____________________________________________|______________|____________|
| | vinuri | | |
|____|_____________________________________________|______________|____________|
| | excepţia verighetelor | | |
|____|_____________________________________________|______________|____________|
|____|_____________________________________________|______________|____________|
|6.2 | Bijuterii din aur de peste 14 K | gram | 9,48 |
|____|_____________________________________________|______________|____________|
|____|_____________________________________________|______________|____________|
|____|_____________________________________________|______________|____________|
| | lei | | |
|____|_____________________________________________|______________|____________|
| | lei | | |
|____|_____________________________________________|______________|____________|
| | lei | | |
|____|_____________________________________________|______________|____________|
| | lei | | |
|____|_____________________________________________|______________|____________|
|____|_____________________________________________|______________|____________|
3
| | egală cu 3000 cm | | |
|____|_____________________________________________|______________|____________|
|____|_____________________________________________|______________|____________|
|____|_____________________________________________|______________|____________|
| | lei | | |
|____|_____________________________________________|______________|____________|
| | lei | | |
|____|_____________________________________________|______________|____________|
| | lei | | |
|____|_____________________________________________|______________|____________|
| | lei | | |
|____|_____________________________________________|______________|____________|
| | lei | | |
|____|_____________________________________________|______________|____________|
|____|_____________________________________________|______________|____________|
|____|_____________________________________________|______________|____________|
|____|_____________________________________________|______________|____________|
| | şi 10,00 lei | | |
|____|_____________________________________________|______________|____________|
|____|_____________________________________________|______________|____________|
|____|_____________________________________________|______________|____________|
|12.1| Nave cu vele care au lungime egală sau mai | metru liniar | 2.369,01 |
| | | navei | |
|____|_____________________________________________|______________|____________|
|____|_____________________________________________|______________|____________|
| | pentru agrement | | |
|____|_____________________________________________|______________|____________|
*) Această acciză nu se percepe pentru navele cu vele care sunt echipate cu motor.