7/25/2019 Taxa Locala
http://slidepdf.com/reader/full/taxa-locala 1/23
MINISTERUL EDUCAŢIEI AL REPUBLICII MOLDOVAUNIVERSITATEA DE STAT DIN MOLDOVA
FACULTATEA DE DREPTCATEDRA DREPTUL ANTREPRENORIATULUI
REFERAT:
„REGLEMENTAREA JURIDICĂ A TAXELOR LOCALE”
CHIŞINĂU 2012
7/25/2019 Taxa Locala
http://slidepdf.com/reader/full/taxa-locala 2/23
Sistemul impozitelor şi taxelor locale include:
! "#$%&"'() $* +(,(-")* "#%+")"-*.
+! '/*)* $*,'-( -*(-*)* ,'(-)*.
! '/ $*,'-( #*,-* '*-"'%-"()(".
3! '/ 3* %-4,"&-* )""'5"")%- 6" )%'*-"")%- $* '*-"'%-"() (,"'75"" 3#","'-'"89'*-"'%-")*.
*! '/ 3* $)-* #$)-*! $(+)""'75"" -*)#*"!.
;! '/ 3* $)"-* "#+%)""" )%)*.
4! '/ $*,'-( (,"'75")* %#*-")* 6"<( 3* $-*'7-" *-8""" 3* 3**-8"-* %")7.
=! '/ 3* $"57.
"! '/ $*,'-( &-*.
! '/ +),*-.
>! '/ $*,'-( $-*'-* *-8""")%- 3* '-,$%-' ('% 3* )7'%-" $* -('*)* #(,""$)*? %-76*,*'" 6" 7'*6'" %#(,)*!.
)! '/ $*,'-( $--*.
#! '/ 3* ) $%*%-"" 3* @",".
,! '/ $*,'-( #*,-* )%)"'75")%- 3", &%, 3* ;-%,'"*-7 -* ( +"-%(-" $%'(-"! 8#)* 3* '-**-* ;-%,'"*-*" 8#)*
L '+")"-* "#$%&"'*)%- 6" '/*)%- * 3*'*-#",7: (+"*5"" "#$(,*-"". %+"*'*)* "#$(,*-"" 6" +& "#$%&+")7. %'*)* "#$%&"'*)%- 6" '/*)%-.
#%3() 6" '*-#*,*)* 3* ="'-*. ;")"'75")* 6" @,)*,"-")* ;")* %-3'* (+ ;%-#7 3* ('"-* $-5")7 ( '%')7 %-" $)"-* 3* %'* -*3(*
I#$%&"'*)* 6" '/*)* $*-*$('* @, %,;%-#"''* ( $-*8*3*-")* C%3()(" ;") 6" ( )'* '* ,%-#'"8* -*$-*&",'7 (-* 3* 8*,"' )* +(4*'()(" 3*'' 6" )* +(4*'*)%- (,"'75")%- 3#","'-'"89'*-"'%-")* I#$%&"'*)* 6" '/*)* )%)*? )"' 6" $);%,*)* '/*)%- )%)* * $-%+7 3* 7'-* P-)#*,'
D*"&"")* ('%-"'75")%- 3#","'-5"*" $(+)"* )%)* ( $-"8"-* ) $(,*-* @, $)"-*? #%3";"-* %'*)%-? #%3()(" 6" '*-#*,()(" 3* ="'-* 6" $)"-*
;")"'75")%- @, )"#"'*)* %#$*'*,5*" )%-! * 3%$'7 $* $-(-() ,()(" ;")? %,%#"'*,' ( #%3";"7-")* %-*$(,&7'%-* +(4*'*)%- (,"'75")%-
3#","'-'"8 '*-"'%-")*
7/25/2019 Taxa Locala
http://slidepdf.com/reader/full/taxa-locala 3/23
Taxa locala 9 $)' %+)"4'%-"* *;*'(' ) +(4*'() (,"''"" 3#","'-'"89'*-"'%-")*
Cota maxima a taxei locale 9 %' 3 8)%-*# @, $-%*,'* 3", +& "#$%&+") %+"*'()(" "#$(,*-"" %-" (# +%)('? '+")"' %,;%-# $-*&*,'()("
'"')(
Cota concreta a taxei locale 9 %' 3 8)%-*# @, $-%*,'* 3", +& "#$%&+") %+"*'()(" "#$(,*-"" %-" (# +%)('? '+")"' 3* ('%-"''*
3#","'-'"*" $(+)"* )%)* ) 3%$'-* +(4*'()(" (,"''"" 3#","'-'"89'*-"'%-")* -*$*'"8*? 3- -* ,( $%'* ;" #" #-* 3*@' %' #/"#
'+")"' %,;%-# $-*&*,'()(" '"')(
Sistemul taxelor locale reglementate de prezentul titlu include:
! '/ $*,'-( #*,-* '*-"'%-"()(".
+! '/ 3* %-4,"&-* )""''"")%- " )%'*-"")%- $* '*-"'%-"() (,"''"" 3#","'-'"89'*-"'%-")*.! '/ 3* $)-* #$)-*! $(+)""''"" -*)#*"
3! '/ 3* $)"-* "#+%)""" )%)*.
*! '/ $*,'-( (,"''")* %#*-")* "<( 3* $-*'-" *-8""" 3* 3**-8"-* %").
;! '/ 3* $"'.
4! '/ $*,'-( &-*.
=! '/ +),*-.
"! '/ $*,'-( $-*'-* *-8""")%- 3* '-,$%-' ('% 3* )'%-" $* '*-"'%-"() #(,""$"")%-? %-*)%- " '*)%- %#(,*)%-!
! '/ $*,'-( $--*.
>! '/ 3* ) $%*%-"" 3* @",".
)! '/ $*,'-( #*,-* )%)"''")%- 3", &%, 3* ;-%,'"*- -* ( +"-%(-" $%'(-"! 8#)* 3* '-**-* ;-%,'"*-*" 8#)*
7/25/2019 Taxa Locala
http://slidepdf.com/reader/full/taxa-locala 4/23
Subiectii impunerii Subiecti ai impunerii sînt pentru:
! '/ $*,'-( #*,-* '*-"'%-"()(" 9 $*-%,*)* (-"3"* ( ;"&"*? @,-*4"'-'* @, )"''* 3* @,'-*$-",&'%-? -* 3"$(, 3* +& "#$%&+").
+! '/ 3* %-4,"&-* )""''"")%- " )%'*-"")%- $* '*-"'%-"() (,"''"" 3#","'-'"89'*-"'%-")* 9 $*-%,*)* (-"3"* ( ;"&"* @,-*4"'-'* @, )"''* 3*
@,'-*$-",&'%-9%-4,"&'%- ) )""''"")%- " )%'*-"")%-.
! '/ 3* $)-* #$)-*! $(+)""''"" -*)#*"! 9 $*-%,*)* (-"3"* ( ;"&"*? @,-*4"'-'* @, )"''* 3* @,'-*$-",&'%-? -* $-*'*& *-8""" 3*
$)-* ,(,'(-")%- $(+)""'-* $-", ",'*-#*3"() *-8""")%- ",*#'%4-;"*? 8"3*%? $-", -*'*)*)* '*)*;%,"*? '*)*4-;"*? '*)*/? @, #")%*)* 3*
'-,$%-'? $-", )'* #")%*? $-*(# " *)* -* #$)*& $(+)""''* */'*-"%- $-", ",'*-#*3"() ;"*)%-? $,-'*)%-? $,%(-")%- " )'%- #")%*
'*=,"*.
3! '/ 3* $)"-* "#+%)""" )%)* 9 $*-%,*)* (-"3"* ( ;"&"*? @,-*4"'-'* @, )"''* 3* @,'-*$-",&'%-? -* $)" "#+%)" )%) $* $-%3('";+-"'.
*! '/ $*,'-( (,"''")* %#*-")* "<( 3* $-*'-" *-8""" 3* 3**-8"-* %") 9 $*-%,*)* (-"3"* ( ;"&"*? @,-*4"'-'* @, )"''* 3* @,'-*$-",&'%-?
-* 3"$(, 3* (,"''" %#*-")* "<( 3* $-*'-" *-8""" 3* 3**-8"-* %").
;! '/ 3* $"' 9 $*-%,*)* (-"3"* ( ;"&"* @,-*4"'-'* @, )"''* 3* @,'-*$-",&'%-93#","'-'%- ) $"*'*".
4! '/ $*,'-( &-* 9 $*-%,*)* (-"3"* ( ;"&"*? @,-*4"'-'* @, )"''* 3* @,'-*$-",&'%-? -* $-*'*& *-8""" 3* &-*.
=! '/ +),*- 9 $*-%,*)* (-"3"* ( ;"&"*? @,-*4"'-'* @, )"''* 3* @,'-*$-",&'%-? -* $-*'*& *-8""" 3* %3"=, " '-'#*,'.
"! '/ $*,'-( $-*'-* *-8""")%- 3* '-,$%-' ('% 3* )'%-" $* '*-"'%-"() #(,""$"")%-? %-*)%- " '*)%- %#(,*)%-! 9 $*-%,*)* (-"3"* ( ;"&"*?
@,-*4"'-'* @, )"''* 3* @,'-*$-",&'%-? -* $-*'*& *-8""" 3* '-,$%-' ('% 3* )'%-" $* '*-"'%-"() #(,""$"")%-? %-*)%- " '*)%- %#(,*)%-!
! '/ $*,'-( $--* 9 $*-%,*)* (-"3"* ( ;"&"*? @,-*4"'-'* @, )"''* 3* @,'-*$-",&'%-? -* $-*'*& *-8""" 3* $--*.
7/25/2019 Taxa Locala
http://slidepdf.com/reader/full/taxa-locala 5/23
>! '/ 3* ) $%*%-"" 3* @"," 9 $*-%,*)* ;"&"* -* )%("* @, +)%(-" )%'"8* 9 )%(",'* 3* ''? %%$*-'"'* " %+'*'"? $-*(# " @, $-'#*,'*
$-"8'"&'*.
)! '/ $*,'-( #*,-* )%)"''")%- 3", &%, 3* ;-%,'"*- -* ( +"-%(-" $%'(-"! 8#)* 3* '-**-* ;-%,'"*-*" 8#)* 9 $*-%,*)* (-"3"* (;"&"* $%*%-* )* (,"''")%- 3* '-,$%-'? -* ",'- @, "<( "* 3", R*$(+)" M%)3%8
Baza impozabila Baza impozabila o constituie la:
! '/ $*,'-( #*,-* '*-"'%-"()(" 9 ,(#-() #*3"( -"$'" '-"#*'-") ) )-"'")%- "<( ;%,3'%-"" @,'-*$-",3*-")%- @, &() @, -* *'"
'"8*& @, @,'-*$-",3*-")* ;%,3'*? @, ,( @,' ",)(" @, *;*'"8() '-"#*'-") 3* )-"'".
+! '/ 3* %-4,"&-* )""''"")%- " )%'*-"")%- $* '*-"'%-"() (,"''"" 3#","'-'"89'*-"'%-")* 8*,"'() 3", 8@,&-" +(,(-")%- 3*)-'* ) )""''"* (
8)%-* +")*'*)%- 3* )%'*-"* *#"*.
! '/ 3* #$)-* $(+)""''""? ( */*$'" *)*" #$)'* '%') @, &%, 3* $-%'*'"* 3-(#(-")%- 3", ;- $*-"#*'-()(" )%)"''")%-:
9 8*,"'() 3", 8@,&-" *-8""")%- 3* $)-* "<( 3";(&-* ,(,'(-")%- $(+)""'-* $-", ",'*-#*3"() *-8""")%- ",*#'%4-;"*? 8"3*%? $-", -*'*)*)*
'*)*;%,"*? '*)*4-;"*? '*)*/? $-", #")%*)* 3* '-,$%-'? $-", )'* #")%*.
9 #*'-() $'-' 3* ($-;' $(+)""'- %+"*'"8()(" 3* $(+)""''* */'*-"%- .
3! '/ 3* $)"-* "#+%)""" )%)* 9 8*,"'() 3", 8@,&-" $-%3('"*" ;+-"'* -*" " * $)" "#+%)" )%).
*! '/ $*,'-( (,"''")* %#*-")* "<( 3* $-*'-" *-8""" 3* 3**-8"-* %")? ( */*$'" *)%- -* * ;) '%') @, &%, 3* $-%'*'"* 3-(#(-")%- 9
3", ;- $*-"#*'-()(" )%)"''")%- ($-;' %($' 3* (,"''")* 3* %#*-' "<( 3* $-*'-" *-8""" 3* 3**-8"-* %")? #$)-* )%-? '"$()
#-;(-")%- 3*;('* " *-8""")%- $-*''*.
;! '/ 3* $"' 9 8*,"'() 3", 8@,&-" *-8""")%- 3* $"' $-*''* 3* 3#","'-'%-() $"*'*" ) %-3-* 3* )%(-" $*,'-( %#*-'.
7/25/2019 Taxa Locala
http://slidepdf.com/reader/full/taxa-locala 6/23
4! '/ $*,'-( &-* 9 8*,"'() 3", 8@,&-" *-8""")%- $-*''* 3* '-('(-")* ( ;(,'"" 3* &-*.
=! '/ +),*- 9 8*,"'() 3", 8@,&-" +")*'*)%- 3* %3"=, " '-'#*,'.
"! '/ $*,'-( $-*'-* *-8""")%- 3* '-,$%-' ('% 3* )'%-" $* '*-"'%-"() #(,""$"")%-? %-*)%- " '*)%- %#(,*)%-! 9 (,"''* 3* '-,$%-'? @,
;(,'"* 3* ,(#-() 3* )%(-".
! '/ $*,'-( $--* 9 8*,"'() 3", 8@,&-" *-8""")%- 3* $--* $-*''*.
>! '/ 3* ) $%*%-"" 3* @"," 9 ,(#-() 3* @"," ;)'" @, $%*"(,* $* $-(-() (,(" ,.
)! '/ $*,'-( #*,-* )%)"''")%- 3", &%, 3* ;-%,'"*- -* ( +"-%(-" $%'(-"! 8#)* 3* '-**-* ;-%,'"*-*" 8#)* 9 ,(#-() (,"''")%- 3*
'-,$%-' -* ",'- @, "<( "* 3", R*$(+)" M%)3%8
Se scutesc de plata:
! '('(-%- '/*)%- )%)* 9 ('%-"''")* $(+)"* " ",'"'('"")* ;",,''* 3* ) +(4*'*)* 3* '%'* ,"8*)(-")*.
+! '('(-%- '/*)%- )%)* 9 #""(,")* 3"$)%#'"* " )'* #""(," "#")'* *'%-? $-*(# " %-4,"&'"")* ",'*-,'"%,)*? @, %,;%-#"''* ( '-''*)*
",'*-,'"%,)* ) -* R*$(+)" M%)3%8 *'* $-'*.
! '('(-%- '/*)%- )%)* 9 B, N'"%,) M%)3%8*".
3! '/*" 3* %-4,"&-* )""''"")%- " )%'*-"")%- $* '*-"'%-"() (,"''"" 3#","'-'"89'*-"'%-")* 9 %-4,"&'%-"" )""''"")%- 3*;(-'* @, %$() "4(--""
-#+(--"" 3'%-"")%- ) -*3"'*? %$*-"-"" $4(+*)%-? ="'-"" 3'%-"")%- ) +(4*'? 8@,&-"" $'-"#%,"()(" 3* '' " $'-"#%,"()(" (,"''")%-
3#","'-'"89 '*-"'%-")*.
*! '/*" 3* #$)-* $(+)""''"" 9 $-%3('%-"" " 3";(&%-"" 3* $(+)""''* %") " 3* $(+)""''* $)' $* '-"#"'*-")* $%')*.
7/25/2019 Taxa Locala
http://slidepdf.com/reader/full/taxa-locala 7/23
;! '/*" $*,'-( #*,-* '*-"'%-"()(" 9 ;%,3'%-"" 4%$%3-"")%- '-,*'" 3* ;*-#"*-! -* ( '", 8@-' 3* $*,"%,-*.
4! '/*" $*,'-( (,"''")* %#*-")* "<( 3* $-*'-" *-8""" 3* 3**-8"-* %") 9 $*-%,*)* -* $-'" '"8"''" 3* $%#$* ;(,*+-* " %-3
*-8""" "#")-*? ",)("8 -* %,;*'"%,*& "-"*? %-%,*? ;)%-" ;)*? 4="-),3*.
=! '/*" $*,'-( #*,-* )%)"''")%- 3", &%, 3* ;-%,'"*- -* ( +"-%(-" $%'(-"! 8#)* 3* '-**-* ;-%,'"*-*" 8#)* 9 $*-%,*)* ;"&"* (
$-'() )%%#%'%- 3*-*4)' -* ;%)%* ('%'(-"#* ( 3"-"-* #,()? $-*(# " 8*="()*)* -* '-,$%-' ('%- (#,"'-.
"! '('(-%- '/*)%- )%)* 9 $-%$-"*'-"" ( 3*'",'%-"" +(,(-")%- -*="&"'"%,'* @, ",'*-* $(+)"? $* $*-"%3 -*="&"'"*"? %,;%-# )*4")'"*"
Taxele locale, termenele lor de plata si de prezentare a darilor de seama fiscale
Denumirea taxei Baza impozabila a obiectuluiimpunerii
Cota maxima Termenele de plataa taxei si deprezentare a
darilor de seamafiscale de catre
subiectii impuneriisi organele
împuternicite
1 2 !
! T/ $*,'-(#*,-*'*-"'%-"()("
N(#-() #*3"( -"$'"'-"#*'-") ) )-"'")%- "<(;%,3'%-"" @,'-*$-",3*-")%- @,&() @, -* *'" '"8*&@, @,'-*$-",3*-")* ;%,3'*? @,,( @,' ",)(" @, *;*'"8()
0 )*" ,() $*,'-(;"*-* )-"'
T-"#*'-")? $@, @,()'"# &" )(,"""#*3"' (-#'%-*3($ '-"#*'-()4*'"%,-
7/25/2019 Taxa Locala
http://slidepdf.com/reader/full/taxa-locala 8/23
'-"#*'-") 3* )-"'"
+! T/ 3*%-4,"&-* )""''"")%- ")%'*-"")%- $* '*-"'%-"()(,"''""3#","'-'"89'*-"'%-")*
V*,"'() 3", 8@,&-" +(,(-")%-3*)-'* ) )""''"* (8)%-* +")*'*)%- 3* )%'*-"**#"*
0?1
! T/ 3* #$)-* $(+)""''"" (*/*$'" *)*"#$)'* '%') @,&%, 3* $-%'*'"* 3-(#(-")%- 3", ;- $*-"#*'-()(")%)"''")%-!
V*,"'() 3", 8@,&-" )**-8""")%- 3* $)-* ,(,'(-")%- $(+)""'-* $-",",'*-#*3"() *-8""")%-",*#'%4-;"*? 8"3*%? $-",-*'*)*)* '*)*;%,"*? '*)*4-;"*?'*)*/? @, #")%*)* 3* '-,$%-'? $-", )'* #")%*? ( */*$'"#$)-"" $(+)""''"" */'*-"%-*
T-"#*'-")? $@, @,()'"# &" )(,"""#*3"' (-#'%-*3($ '-"#*'-()4*'"%,-
M*'-() $'-' 3* ($-;' $(+)""'- %+"*'"8()(" 3* $(+)""''* */'*-"%-
00 )*" ) #$)-*
3! T/ 3* $)"-* "#+%)""" )%)*
V*,"'() 3", 8@,&-" $-%3('"*";+-"'* -*" " * $)""#+%)" )%)
0?1 T-"#*'-")? $@, @,()'"# &" )(,"""#*3"' (-#'%-*3($ '-"#*'-()4*'"%,-
7/25/2019 Taxa Locala
http://slidepdf.com/reader/full/taxa-locala 9/23
*! T/ $*,'-((,"''")* %#*-")*"<( 3* $-*'-"
*-8""" 3* 3**-8"-*%") ( */*$'"*)%- -* * ;)'%') @, &%, 3* $-%'*'"* 3-(#(-")%- 3", ;- $*-"#*'-()(")%)"''")%-!
S($-;' %($' 3* (,"''")*3* 3* %#*-' "<( 3* $-*'-"*-8""" 3* 3**-8"-* %")?
#$)-* )%-? '"$() #-;(-")%-3*;('* " *-8""")%- $-*''*
#(,C="",(
9 12000 )*" ,()
$*,'-( ;"*-*(,"''* 3* %#*-'"<( 3* $-*'-"*-8""" 3* 3**-8"-*%")
9 0000 )*" ,() $*,'-( ;"*-*(,"''* 3* %#*-'"<( 3* $-*'-"*-8""" 3* 3**-8"-*
%") ",3"'* @,*'"(,* O )21 3", C)";"
'%-() A'"8"
''")%- 3", E%,%#"M%)3%8*" 3", ;*+-(-"* 2000
#(,B)'"
9 200 )*" ,() $*,'-( ;"*-*(,"''* 3* %#*-'"<( 3* $-*'-"*-8""" 3* 3**-8"-*%")
9 0000 )*" ,()
T-"#*'-")? $@, @,()'"# &" )(,"""#*3"' (-#'%-*
3($ '-"#*'-()4*'"%,-
7/25/2019 Taxa Locala
http://slidepdf.com/reader/full/taxa-locala 10/23
$*,'-( ;"*-*(,"''* 3* %#*-'"<( 3* $-*'-"
*-8""" 3* 3**-8"-*%") ",3"'* @,*'"(,* O )21 3", C)";"
'%-() A'"8"'
'")%- 3", E%,%#"M%)3%8*" 3", ;*+-(-"* 2000
%-*? %#(,* '*!
9 00 )*" ,() $*,'-( ;"*-*(,"''* 3* %#*-'"<( 3* $-*'-"*-8""" 3* 3**-8"-*%")
9 1000 )*" ,() $*,'-( ;"*-*(,"''* 3* %#*-'
"<( 3* $-*'-"*-8""" 3* 3**-8"-*%") ",3"'* @,*'"(,* O )21 3", C)";"
'%-() A'"8"
7/25/2019 Taxa Locala
http://slidepdf.com/reader/full/taxa-locala 11/23
''")%- 3", E%,%#"M%)3%8*" 3", ;*+-(-"* 2000
;! T/ 3* $"' V*,"'() 3", 8@,&-" *-8""")%-3* $"' $-*''* 3*3#","'-'%-() $"*'*" )%-3-* 3* )%(-" $*,'-(%#*-'
20 T-"#*'-")? $@, @,()'"# &" )(,"""#*3"' (-#'%-*3($ '-"#*'-()4*'"%,-
4! T/ $*,'-(&-*
V*,"'() 3", 8@,&-" *-8""")%- $-*''* 3* '-('(-")* ( ;(,'""3* &-*
T-"#*'-")? $@, @,()'"# &" )(,"""#*3"' (-#'%-*3($ '-"#*'-()4*'"%,-
=! T/ +),*- V*,"'() 3", 8@,&-" +")*'*)%- 3*%3"=, " '-'#*,'
1 T-"#*'-")? $@, @,()'"# &" )(,"""#*3"' (-#'%-*3($ '-"#*'-()4*'"%,-
"! T/ $*,'-( $-*'-* *-8""")%-3* '-,$%-' ('% 3*)'%-" $* '*-"'%-"()#(,""$"")%-?%-*)%- " '*)%-%#(,*)%-!
U,"''* 3* '-,$%-'? @, ;(,'"*3* ,(#-() 3* )%(-"
9 )(,-? 00 3* )*" $*,'-( ;"*-*('%'(-"# ($"''* 3* $@,) )%(-" ",)("8
9 )(,-? 1000 3* )*" $*,'-( ;"*-*
L(,-? $@, ) 3'3* )(,""(-#'%-*
7/25/2019 Taxa Locala
http://slidepdf.com/reader/full/taxa-locala 12/23
('%8*="()#"-%+(&! ($"''* 3* )
$@, ) 1 )%(-"",)("8
9 )(,-? 100 3* )*" $*,'-( ;"*-*('%+(& ($"''* 3* ) 1 $@, ) 2 3* )%(-"",)("8
9 )(,-? 100 )*"
$*,'-( ;"*-*('%+(& ($"''* 3* ) 2) )%(-" ",)("8
9 )(,-? 2100 )*" $*,'-( ;"*-*('%+(& ($"''* 3* $*'* )%(-"
! T/ $*,'-( $--*
V*,"'() 3", 8@,&-" *-8""")%-3* $--* $-*''*
10 T-"#*'-")? $@, @,()'"# &" )(,"""#*3"' (-#'%-*3($ '-"#*'-()4*'"%,-
>! T/ 3* ) N(#-() 3* @"," ;)'" @, 9 ,()? )*" $*,'-( T-"#*'-")? $@, @,
7/25/2019 Taxa Locala
http://slidepdf.com/reader/full/taxa-locala 13/23
$%*%-"" 3* @"," $%*"(,* $* $-(-() (,(" , (, @",*
9 ,()? 2 3* )*" $*,'-( 2 @","
9 ,()? 0 3* )*" $*,'-( ;"*-* @",*?3 @,' @, $%*"(,* #" #()'3* 2 @","
()'"# &" )(,"""#*3"' (-#'%-*3($ '-"#*'-()
4*'"%,-
)! T/ $*,'-(#*,-*)%)"''")%- 3", &%,
3* ;-%,'"*- -* ( +"-%(-" $%'(-"!8#)* 3* '-**-* ;-%,'"*-*" 8#)*
N(#-() (,"''")%- 3* '-,$%-' 910 )*" $*,'-( (,('%-? ('%+(&?#"-%+(&? #"%,?
'-'%- ( -*#%-
9 )*" $*,'-( (,('%'(-"#
9 )*" $*,'-( (,'-'%- " )' '*=,"4-"%)?#%'%")*'? ('*-?#%'%-*'? 8*="() ('-'"(,* ,"#)
P)' * *;*'(*& )",'--* @, "<("*"-* 3", R*$(+)"
M%)3%8P-*&*,'-* 3-")%-3* *# ;")* **;*'(*&'-"#*'-")? $@, )()'"# &" )(,""
"#*3"' (-#'%-*3($ '-"#*'-()4*'"%,-
N%': , )"$ %+"*'()(" "#$(,*-"" @, $*-"%3 4*'"%,-? ,( * $-*&",' 3-* 3* *# ;")
Taxa pentru amena"area teritoriului *'* -*4)*#*,'' 3* titlul VII al Codului fiscal.
#latitori (,' (+"*'"" '"8"''"" 3* @,'-*$-",&'%- @,-*4"'-'" @, )"''* 3* @,'-*$-",&'%-? -* 3"$(, 3* +& "#$%&+")
7/25/2019 Taxa Locala
http://slidepdf.com/reader/full/taxa-locala 14/23
Baza impozabila '/*" $*,'-( #*,-* '*-"'%-"()(":
,(#-() #*3"( -"$'" '-"#*'-") ) )-"'")%- "<( ;%,3'%-")%- @,'-*$-",3*-")%- @, &() @, -* *'" '"8*& @, @,'-*$-",3*-")* ;%,3'*? @, ,(
(,' ",)(" @, *;*'"8() '-"#*'-") 3* )-"'"
Cota maxima K ,( *'* '+")"' 3* C%3() ;")
Cota concreta se stabileste de catre consiliul administratiei publice locale$
%acilitati pri&ind taxa pentru amena"area teritoriului:
S* ('* ;%,3'%-"" 4%$%3-"")%- '-,*'" 3* ;*-#"*-! -* ( '", 8-' 3* $*,"%,-*
Termenul de plata '/*" " $-*&*,'-* 3-"" 3* *# ;")* ;%-# TAT 0! K '-"#*'-")? $, @, ()'"# &" )(,"" * (*3 '-"#*'-() 4*'"%,-
Taxa de plasare 'amplasarea( publicitatii *'* -*4)*#*,'' 3* titlul VII al Codului fiscal $
#latitori (,' (+"*'"" '"8"''"" 3* @,'-*$-",&'%- @,-*4"'-'" @, )"''* 3* @,'-*$-",&'%-? -* $-*'*& *-8""" 3* $)-* ,(,'(-")%- $(+)""'-* $-", ",'*-#*3"():
ı *-8""")%- ",*#'%4-;"*.
ı 8"3*%.
ı $-", -*'*)* '*)*;%,"*.
ı '*)*4-;"* " '*)*/.
ı @, #")%*)* 3* '-,$%-'.
ı )'* #")%* $-*(# " *)* -* #$)*& $(+)""''* */'*-"%- $-", ",'*-#*3"() ;"*)%-? $,-'*)%-? $,%(-")%- " )'%- #")%* '*=,"*
Baza impozabila '/*" 3* #$)-* $(+)""''""? ( */*$'" *)*" #$)'* '%') @, &%, 3*
$-%'*'"* 3-(#(-")%-:
ı 8*,"'() 3", 8,&-" *-8""")%- 3* $)-* "<( 3";(&-* ,(,'(-")%- $(+)""'-* $-", ",'*-#*3"() *-8""")%- ",*#'%4-;"*? 8"3*%? $-", -*'*)*)*
'*)*;%,"*? '*)*4-;"*? '*)*/? $-",
#")%*)* 3* '-,$%-'? $-", )'* #")%*.
7/25/2019 Taxa Locala
http://slidepdf.com/reader/full/taxa-locala 15/23
ı ,(#-() (,"''")%- 3* $(+)""''* */'*-"%- ;"*? $,-'*? $,%(-" " )'* #")%* '*=,"*!.
Cota maxima K ,( *'* '+")"' 3* C%3() ;")
Cota concreta se stabileste de catre consiliul administratiei publice locale$
%acilitati pri&ind taxa de amplasate a publicitati ) $-%3('%-"" " 3";(&%-"" 3* $(+)""''* %") " 3* $(+)""''* $)' $* '-"#"'*-")* $%')**
Termenul de plata '/*" " $-*&*,'-* 3-"" 3* *# ;")* ;%-# TPP 0!K '-"#*'-")? $, @, ()'"# &" )(,"" * (*3 '-"#*'-() 4*'"%,-
Taxa pentru unitatile comerciale *'* -*4)*#*,'' 3* titlul VII al Codului fiscal.
#latitori (,' $*-%,*)* (-"3"* " ;"&"*? @,-*4"'-'* @, )"''* 3* @,'-*$-",&'%-? -* 3"$(, 3* (,"''" %#*-")* "<( 3* $-*'-" *-8""" 3*
3**-8"-* %")
Baza impozabila '/*" $*,'-( (,"''")* %#*-")*:
ı
S($-;' %($' 3* (,"''")* 3* %#*-' "<( 3* $-*'-" *-8""" 3* 3**-8"-* %")?#$)-* )%-? '"$() #-;(-")%- 3*;('* " *-8""")%- $-*''*
Termenul de plata '/*" " $-*&*,'-* 3-"" 3* *# ;")* ;%-# TAUCS 0! K '-"#*'-")? $, @, ()'"# &" )(,"" * (*3 '-"#*'-()
4*'"%,-
Taxa de piata *'* -*4)*#*,'' 3* titlul VII al Codului fiscal.
#latitori (,' $*-%,*)* (-"3"* " ;"&"*? @,-*4"'-'* @, )"''* 3* @,'-*$-",&'%-93#","'-'%- ) $"*'*"
Baza impozabila '/*" 3* $"':
ı V*,"'() 3", 8,&-" *-8""")%- 3* $"' $-*''* 3* 3#","'-'%-() $"*'*" ) %-3-* 3*
)%(-" $*,'-( %#*-'
Cota maxima K ,( *'* '+")"' 3* C%3() ;")
Cota concreta se stabileste de catre consiliul administratiei publice locale$
Termenul de plata '/*" " $-*&*,'-* 3-"" 3* *# ;")* ;%-# TP 0! K '-"#*'-")? $, @, ()'"# &" )(,"" * (*3 '-"#*'-() 4*'"%,-
7/25/2019 Taxa Locala
http://slidepdf.com/reader/full/taxa-locala 16/23
Taxa pentru cazare *'* -*4)*#*,'' 3* titlul VII al Codului fiscal
+biectul impunerii) *-8""" $-*''* 3* '-('(-")* ( ;(,'"" 3* &-*
Subiectii "#$(,*-"" K $*-%,*)* (-"3"* " ;"&"*? @,-*4"'-'* @, )"''* 3* @,'-*$-",&'%- -* $-*'*& *-8""" 3* &-*
Baza de calcul *'* 8*,"'() 3", 8@,&-"? %+'",('* 3", $-*'-* *-8""")%- 3* &-*
Cota maxima K ,( *'* '+")"' 3* C%3() ;")
Cota concreta se stabileste de catre consiliul administratiei publice locale
P*-"%3 ;") *'* (, '-"#*'-(
T*-#*,() 3* $-*&*,'-* 3-"" 3* *# ;%-# TC 0! " $)' '/*" *'* '+")"' $@, @, ()'"#
&" )(,"" "#*3"' (-#'%-* '-"#*'-()(" 3* 4*'"(,*
Taxa pentru parcare *'* -*4)*#*,'' 3* titlul VII al Codului fiscal
+biectul impunerii ) $--*
Subiectii "#$(,*-"" K $*-%,*)* (-"3"* " ;"&"*? @,-*4"'-'* @, )"''* 3* @,'-*$-",&'%-? -*
$-*'*& *-8""" 3* $--*
Baza de calcul *'* ($-;' $--""
Cota maxima K ,( *'* '+")"' 3* C%3() ;")Cota concreta se stabileste de catre consiliul administratiei publice locale$
P*-"%3 ;") *'* (, '-"#*'-(
T*-#*,() 3* $-*&*,'-* 3-"" 3* *# ;%-# TPA 0! " $)' '/*" *'* '+")"' $@, @,
()'"# &" )(,"" "#*3"' (-#'%-* '-"#*'-()(" 3* 4*'"(,*
7/25/2019 Taxa Locala
http://slidepdf.com/reader/full/taxa-locala 17/23
Taxa de prestare a ser&iciilor auto de calatori pe rutele municipale, orasenesti si satesti *'*
-*4)*#*,'' 3* titlul VII al Codului fiscal $
+biectul "#$(,*-"" ) $-*'-* *-8""")%- ('% 3* )'%-" $* -('*)* #(,""$)*? %-*,*'" "'*'"
Subiectii "#$(,*-"" K $*-%,*)* (-"3"* " ;"&"*? @,-*4"'-'* @, )"''* 3* @,'-*$-",&'%-? -*
$-*'*& *-8""" 3* )'%-" ('% $* -('*)* #(,""$)*? %-*,*'" " '*'"
Baza de calcul *'* (,"''* 3* '-,$%-'? @, ;(,'"* 3* ,(#-() 3* )%(-"
Cota maxima K ,( *'* '+")"' 3* C%3() ;")
Cota concreta se stabileste de catre consiliul administratiei publice locale
P*-"%3 ;") *'* )(, 3* 4*'"(,*T*-#*,() 3* $-*&*,'-* 3-"" 3* *# ;%-# TTC 0! " $)' '/*" *'* '+")"' $@,) 3'
3* )(,"" (-#'%-* )(,"" 3* 4*'"(,*
7/25/2019 Taxa Locala
http://slidepdf.com/reader/full/taxa-locala 18/23
Den$Taxa-ocalit C.l.ra iș Str. eniș Droc/ia 0dineț %.le tiș Soroca ng/eniT/ $'#*,-*
'*-"'%-"()("
100 )*" 100 )*" 0 )*" 120 )*" 100 )*" 0 )*" 120 )*"
T/ 3*%-4,"&-* )""'5"")%- 6")%'*-"")%- $*'*-"'%-"() (,"'75""3#","'-'"8*9'*-"'%-")*
0?1 0?1 0?1 0?1
T/ 3* $)-*#$)-*! $(+)""'75""
-*)#*"!?(*/*$5" *)*"#$)'* ",'*4-)@, &%, 3* $-%'*5"* 3-(#(-")%- 3",;- $*-"#*'-()(")%)"'75")%-
Suprafaapublicitar.$ $*,'-( #2 3*($-;'7 $(+)""'-7#$)'7 3* (, 4*,'*%,%#"! $,7 ) 1 #2 933 lei pentru m2
3* ) 1?01 #2 $,7 ) #2 9 243lei pentru m2
3* ) ?01 #2 $,7 ) 2 #29 233 leipentru m2
3* ) 2?01 #2 $,7 ) 10 #29 143lei pentru m2
9 (($-;5 $@,7) 1 #$ 9 00)*"9 (($-;5 3* )1?19 #$ 9 00)*"9 (($-;5 3* )?1910 #$ 9 00 )*"9 (($-;5 #"#()' 3* 10 #$ 9 00 )*"
00 )*" $*,'-(;"*-* #2
00?00 )*",() $*,'-(;"*-* #*'-( $7'-'
7/25/2019 Taxa Locala
http://slidepdf.com/reader/full/taxa-locala 19/23
#" #()' 3*10?01 #2 9 133 leipentru m2
T/ 3* $)"-* "#+%)""" )%)*
0?1 0?1 0?1 0?1 0?1
T/ $*,'-((,"'75")*%#*-")* 6" <( $-*'7-" *-8""" 3*3**-8"-*%")7 ?(
*/*$5" *)%- -** ;)7 '%') @,&%, 3* $-%'*5"* 3-(#(-")%- 3",;- $*-"#*'-()(")%)"'75")%-
T/ 3* $"57 10 P"5I??VC),*9 )*" ,() $*,'-(;"*-*#*'-( $7'-'P"5SRL??M/"3,9 )*" ,() $*,'-(;"*-*#*'-( $7'-'P"5
)*" 20 0 )*" 20 20
7/25/2019 Taxa Locala
http://slidepdf.com/reader/full/taxa-locala 20/23
??C%$%)$-%39 )*" ,() $*,'-(;"*-*#*'-( $7'-'
P"5I??D*(-" I%,2 )*" ,() $*,'-(;"*-*#*'-( $7'-'
T/ $*,'-(&-*
T/ $*,'-( $-*'-**-8""")%- 3*
'-,$%-' ('% 3*7)7'%-" $*'*-"'%-"()#(,""$"")%-?%-6*)%- 6" '*)%-%#(,*)%-!
N(#7-() 3* )%(-"@, (,"''* 3*'-,$%-'
! )(,- $@,7) )%(-"",)("8*
+! )(,- 3* ) $@,7 ) 1)%(-"",)("8*
12 )*"
00 )*"
0 )*"
00 )*"
0 )*"
1000 )*"
10 )*"
$* -(' S%-% N%(7 K 00 )*".9 $* *)*))'*-('* K 00 )*".
0 )*"
00 )*"
7/25/2019 Taxa Locala
http://slidepdf.com/reader/full/taxa-locala 21/23
! )(,- 3* )1 $@,7 2)%(-"",)("8*
3! )(,- $*'*2 )%(-"
00 )*"
1000 )*"
100 )*"9 $* -(' S%-% N%(7 K 00 )*".9 $* *)*))'*
-('* K 00 )*".
$* -(' S%-% N%(7 K 1100)*".9 $* *)*))'*-('* K 00 )*".
1100 )*"
100)*"
T/ $*,'-( $--*
2)*"<#2 10 )*"<#2 10 )*"<#2
T/ $*,'-((,"'75")*'-3)* 3* %#*-56"<( 3* $-*'-* *-8""")%-
A$-' %#*-") K 200)*"<,()T-+7 K 00)*"<,()R()%'7? ',3(-" K 200 )*"<,()
1 #a&ilion9
200 )*" 2 5/eret.
9200 )*"
6uto&e/icul9
200 )*" 7emorc.
9200 )*"
Tarab.9
100 )*" 5/eret. decomercializare
a presei
7/25/2019 Taxa Locala
http://slidepdf.com/reader/full/taxa-locala 22/23
periodice, birotic.9100 )*"
T/ 3* )
$%*%-""(,"'75")%- 3*'-,$%-'
%,;%-# ,*/*"
,-2
T/ $*,'-( $- M%'%")*'* K0?)*"<%-7A('%'(-"#* K1?0)*"<%-7R*#%-"?*#"-*#%-" K 1?)*"<%-7T-'%-* 6"
('%#%+")* K 2?0 )*"<%-7A('%+(* K 2?0)*"<%-7
T/ $*,'-(*8(-*3*6*(-")%-
)*"
T/ $*,'-(3"$%&"'"8*)* $(+)""'-*
00 )*" ,() $*,'-( ;"*-*#*'-( $7'-'
43 lei anual $*,'-(;"*-* #*'-( $7'-'
243 de leianualpentrufiecaremetrup.trat
T/ +),*-7 1 T/ 3* ) $%*%-"" 3* @","
9 $*,'-( (, @",* K )*"9 $*,'-( 3%"
7/25/2019 Taxa Locala
http://slidepdf.com/reader/full/taxa-locala 23/23
@"," K 2 )*"9 $*,'-( ;"*-*@",* 37*'75*,()
@,'-*5",* #"#()' 3* 2 @"," K 0 )*"
Top Related