109728479 Suport Curs Fiscalitate Acces CECCAR

Embed Size (px)

Citation preview

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    1/154

    !

    !"#$%& () *"%+ #),&%" #%)-&.%)/ )0/1),"2".() /**)+ 2/ +&/-." #),&%" $3.,)%)/ */2.&..

    () )0#)%& *$,&/3.24

    5.+*.#2.,/6 7.+*/2.&/&)

    8)*&$%6 5)2./ 9/&/%/1:

    4; #$%&'( )*+(,%$(-* .* /'( 012 3+ (/&14(,* .($*5,* ( (/&14(,* (+.($*5,*6

    '7 (/&14(,%- &* &$18(,9

    :7 ,';' &* )'-1'$*' '.%

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    2/154

    D

    :; J* 5%+125 %$/,1'$*-* .',* .(+ I*Y76

    Z /(-(1'+* -*( Z

    @,(.*/&$% :AAB :AAC

    D@E QHH=FQFOF HGH=LGROR

    !"#$%& >+2,(,%,%- ['(1+'- .* J,',(2,(5M Y%-*,(+ 2,',(2,(5 -%+'$ +$= !TDGGR=

    X* :'4' .',*-1$ .* /'( 2%2 .*,*$/(+'( $',' 8(25'-(,(( 3+ 8(*5'$* .(+,$*5*( .1( '+(=

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    3/154

    Q

    C',' 8(25'-(,(( 3+ DGGL \ ]RPO!D!GGROLGR=HGH

    PO!RF=FD(

    F; B+%/*$'( ( *;&-(5'( 5'$* 2%+, &$(+5(&((-* 8(25'-(,(( 3+ )(4(%+*' -*

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    4/154

    H

    G; A-'2(8(5'( (/&14(,*-* .%&81+. ( 81$/= @*4)1-,'( &* 25%$, 5',*/&14(,*-* .($*5,* 2* 2,':(-*25 +1/(+'- 3+ 2'$5(+' %+*( &*$21'+*O5%'+,%/%- -1$ 8((+. (+8-%*+',O 3+ 5*-* /'( /%-,* 5'4%$(O .* +()*-%-)*+(,%$(-1$ (T2'% ')*$((O &$*5%/ ( .* 51,*-* .* (/&14(,'$*= S+ 5',*/&14(,*-* (+.($*5,* 2%+, (/&14(,* &*$5*&%,* &* 5^*-,%(*-( W*-* 2%+,(/&14(,* &* 51+2%/7=

    H; @* 5E,* 8*-%$( 2%+, (/&14(,*-* .($*5,*`

    )1/&.*/6 4?

    >/&14(,*-* $*'-* 2%+, (/&14(,* &*$5*&%,* '2%&$' %+1$ 1:(*5,* Z5-.($(O,*$*+%$( *,5= B-* +% (+ 51+, .* 2(,%'(' &*$21+'- ' 2%:(*5,%-%((/&14(,%-%(O 5( .1'$ .* 1:(*5,%- (/&14':(-=

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    5/154

    F

    C; A* 2*/+(8(5(/&14(,*-* &*$21+'-*`

    )1/&.*/6 4?@%& 1:(*5,%- (/&%+*$(( (/&14(,*-* 2* 3/&'$, 3+6 (/&14(,* &* )*+(,O(/&14(,* &* ')*$* ( (/&14(,* &* 5^*-,%(*-(=

    J;

    A* 2* 3+*-*)1/&.*/6 4?

    ?5*'2,21-(5(,'$* +% *2,* 3+,*/*(',3+,$%5E, (/&14(,*-* '% ,(,-% .*8(+(,()( +*$'/:%$2':(-= X-,(,1$(( '5*2,1$' +% &1, 21-(5(,' 2,',%-%( %+51+,$'2*$)(5(% .* )'-1'$* *

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    6/154

    K

    44; J15(*,',*' 51/*$5('-a JCI )($*'43+ -%+' '&$(-(* DGGP 2%/' .*!DG -*( $*&$*4*+,E+. (/&14(,%- &* )*+(,%$(-* .(+ 2'-'$(( &*+,$% 2'-'$(','2'O ?+.$**25% ?+.$**'=

    >.*+,(8(5'( 2%:(*5,%- ( 1:(*5,%- (/&14(,%-%( &* )*+(,%$(-* .(+ 2'-'$(( 3+'5*2, 5'4=

    )1/&.*/6 4?

    X$(+5(&(%- 5*$,(,%.(+(( (/&%+*$((

    4F; A* $*&$*4(+,2,1&'0%- -' 2%$2` B;*/&-(8(5'(=

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    7/154

    L

    4G; J* .'% %$/,1'$*-* 51,* &$1%/,/ () K),.&=2).?

    9$&/=L?

    XE+-' !=FGG -*( !G]

    !=FG!MD=FGG -*( !F]

    D=FG!MH=GGG -*( DF]

    X*2,* H=GGG -*( FAL

    X* :'4' 51,*-1$ &$1)1/&.*/6 4?

    A1,* &$15*+,%'-* $*

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    8/154

    R

    4B; >/&14(,%- &* &$18(, 2* 5'-5%-*'4&$(+ '&-(5'$*' %+*( 51,* .* !K] '2%&$'&$18(,%-%( (/&14':(-= A* 8*- .* ,(& .* 51,.* (/&%+*$* *2,* '5*'2,'`

    /&14(,! b >/&14(,D\ !GG %=/= b FFG %=/= \ KFG %=/=

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    9/154

    P

    4I; A1+,$(:%':(-%- c $*'-(4*'4.1%)*+(,%$( (/&14':(-*O %+%- .* !=GGG %=/=( %+%- .* Q=FGG %=/=O 5'$* 2* (/&14(,*'4%/,/ () K),.&=";1;?

    9$&/W]7

    XE+-' !=FGG %=/= !G]

    !=FG!MD=FGG %=/= !FG %=/= b !F] &*+,$% 5**' 5* .*&*,* !=FGG %=/=

    D=FG!MH=GGG %=/= QGG %=/= b DF] &*+,$% 5**' 5* .*&*,* D=FGG %=/=

    X*2,* H=GGG %=/= KLF %=/= b QG] &*+,$% 5**' 5* .*&*,* H=GGG %=/=

    @*,*$/(+'( 2%/' ,1,'-' (/&14(,%-%( &-,(, .* 51+,$(:%':(-%- c=

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    10/154

    !G

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    11/154

    !!

    X'2 F= @*,*$/(+'$*' (/&14(,%-%( &* &$18(, .* &-', '8*$*+,,$(/*2,$%-%( >>

    >/&14(, &* &$18(, &-,(, 3+ ,$(/*2,$%- > \ H=GGG -*(>/&14(, &* &$18(, .',1$', 5%/%-', .* -' 3+5*&%,%- '+%-%( &*+,$%

    2*/*2,$%- > \ D=HRG -*(J15(*,',*' +% '$* (/&14(, .* &-','8*$*+, ,$(/*2,$%-%( >> 3+,$%5E, '

    51+2,(,%(, ( &-,(, .*0' H=GGG -*(O ('$ 51+81$/ 2(,'(*( .* -' QG (%+(* DGGRO(/&14(,%- .',1$', ( .* &-',.* -' 3+5*&%,%- '+%-%( *2,* .* .1'$ D=HRG -*(

    :A; V 1$

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    12/154

    !D

    /'( /%-, .* !G] .(+ 5*-*-'-,* )*+(,%$( 25%,(,* .* -' &-',' (/&14(,%-%( &*&$18(,=

    @*5(O -(/(,' )*+(,%$(-1$ 25%,(,* .(+ '5,()(,( *51+1/(5* *2,* 2%/'/(+(/.(+,$* !F=GGG *%$1 ( !G] .(+ 5*-*-'-,* )*+(,%$( 25%,(,* .* -' &-','(/&14(,%-%( &* &$18(,=

    !F=GGG *%$1 \ !F=GGG d HO!\ K!=FGG -*(

    !G] WF=GGG b !F=GGG b QG=GGG7 \ F=GGG -*( )*+(,%$(-* .(+ '5,()(,( *51+1/(5* 2%+, 25%,(,* 3+ -(/(,' '

    F=GGG -*(O &*+,$% $*2,%- .* F=GGG -*( .',1$E+.%M2* (/&14(, &* &$18(,

    X'2 D= @*,*$/(+'$*' &$18(,%-%( (/&14':(-

    V$

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    13/154

    !Q

    A-'2(8(5'(O .(+ &%+5, .* )*.*$* '- (/&14(,%-%( &* &$18(,O '5*2,* 5^*-,%(*-(3+ 5',*

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    14/154

    !H

    *;(2,51+,$'5,* 3+5^*(',*76 !G=GGG -*(9

    M 5^*-,%(*-( .* &$1,151-6 !=GGG -*(9

    M 5^*-,%(*-( 2'-'$('-*6 D=GGG -*(9

    M 5^*-,%(*-( 5% '/*+4(-* .',1$',* '%,1$(,(-1$ $1/E+*6 Q=GGG -*(9

    M 5^*-,%(*-( 5% ,(5^*,*-* .* /'26 RGG -*(O .(+ 5'$* DGG -*( &*2,*-(/(,' -*

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    15/154

    !F

    M 5^*-,%(*-(-* 5% ,(5^*,*-* .* /'2 2%+, .*.%5,(:(-* 3+ -(/(,'&$*)*.*$(-1$ -*/&14(,%- &* &$18(, \ DK=P!K d !K] \ H=QGL -*(

    :F; V 215(*,',* 51/*$5('-$*'-(4*'4 3+ ,$(/*2,$%- > DGGP )*+(,%$( ,1,'-*(/&14':(-* 3+ )'-1'$* .* !G=GGG -*( ( 5^*-,%(*-( .*.%5,(:(-* ,1,'-* 3+)'-1'$* .* R=GGG -*(= J*&'$', .* '5*2,* 5^*-,%(*-(O 215(*,',*'3+$* DGGP=

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    16/154

    !K

    X'2 D= @*,*$/(+'$*' &$18(,%-%( (/&14':(-

    X$18(, (/&14':(- \ !G=GGG Z R=GGG Z !=DGG \ RGG -*(

    X'2 Q= @*,*$/(+'$*' (/&14(,%-%( &* &$18(,

    >/&14(, &* &$18(, \ !K] d RGG \ !DR -*(

    :G; V 215(*,',* 51/*$5('-' $*'-(4', 5%/%-', .* -' 3+5*&%,%- '+%-%(O &*&$(/*-* '2* -%+( '-* '+%-%( DGGPO )*+(,%$( ,1,'-* (/&14':(-* 3+ )'-1'$*.* HG=GGG -*(O .(+ 5'$* 5(8$' .* '8'5*$( $*&$*4(+,QR=GGG -*(O ( 5^*-,%(*-(3+ )'-1'$* .* QG=GGG -*(O .(+ 5'$* KGG -*( 5^*-,%(*-( 5% (/&14(,%- &*

    &$18(,= J*&'$', .* '5*2,* 5^*-,%(*-(O 3+ -%+' /'( 215(*,',*' ' '51$.', 12&1+21$(4'$* 3+ )'-1'$* .* DFG -*(= S+ DGGR 215(*,',*' ' 3+$*>

    >/&14(, &* &$18(, .',1$', \ !K] d !G=KGG \ !=KPK -*(A^*-,%(*-(-* 5% 2&1+21$(4'$*' &1, 8( .*.%2* .(+ (/&14(,%- &* &$18(, 3+-(/(,' ' Qg .(+ 5(8$' .* '8'5*$( ( DG] .(+ (/&14(,%- &* &$18(, .',1$',=

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    17/154

    !L

    Qg d A? \ Qg d QR=GGG \ !!H -*(DG] d >/&14(, \ DG] d !=KPK \ QQPOD -*(

    .(+ (/&14(,%- .',1$', &%,*/ .*.%5* 5^*-,%(*-( 5% 2&1+21$(4'$*' 3+2%/.* !!H -*(

    >/&14(, &* &$18(, .',1$', \ !KPK Z !!H \ !=FRD -*(

    X'2 Q= .*,*$/(+'$*' (/&14(,%-%( &* &$18(, .* .',1$', &* ,$(/ >> 3+'(+,* .*(/&14(,%- /(+(/

    >/&14(, &* &$18(, .',1$', &* ,$(/ >> \ >/&14(, &* &$18(, .',1$', M >/&14(,&* &$18(, &-,(, \ !=FRD Z KGG \ PRD -*(

    X'2 H= .*,*$/(+'$*' (/&14(,%-%( &* &$18(, .* &-',>/&14(, /(+(/ \ DDGG ; DT!D \ QKL -*(

    >/&14(,%- 5'-5%-', -' &'2 Q *2,* /'( /'$* .*5', /(+(/%- 2* )'&-',( 2%/' 5*' /'( '/$*O $*2&*5,() PRD -*(=

    :H; I' 28E$(,%- '+%-%( DGGP 1 215(*,',* 51/*$5('-&* '5(%+( 3+$*

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    18/154

    !R

    '7 @()(.*+. :$%, \ DGG=GGG d FG] \ !GG=GGG -*(M &*$21'+' 8(4(5\ !GG=GGG d QG] \ QG=GGG -*(9M &*$21'+' 0%$(.(5!GG=GGG d LG] \ LG=GGG -*(9

    :7 >/&14(,%- &* .()(.*+.*M &*$21'+' 8(4(5\ QG=GGG d !K] \ H=RGG -*( WA1. 8(25'-O '$,=

    KLO '-(+ !79M &*$21'+' 0%$(.(5\ G9 W@()(.*+.*-* 2%+, 25%,(,* .* (/&14(,O51+81$/O '$,= QKO '-(+ HO A1. _(25'-79

    57 @()(.*+.%- +*,M &*$21'+' 8(4(5\ QG=GGG Z H=RGG \ DF=DGG -*(9M &*$21'+' 0%$(.(5\ LG=GGG Z G \ LG=GGG -*(9

    .7 >/&14(,%- &* .()(.*+.* )' 8( &-,(, 3+ '+%- DG!GO &E+-' .','.* DF (+5-%2() ' -%+(( %$/,1'$* 5*-*( 3+ 5'$* 2* &-,*,*.()(.*+.%- 1$( .* 5E,* 1$( '5(1+'$(( .*5(. $(.(5'$*'.()(.*+.*-1$O &*+,$% (/&14(,%- '8*$*+, '5*2,1$'O .'$ +% /'(,E$4(% .* DF ('+%'$(* DG!! WA1. 8(25'-O '$,= KLO '-(+ !7=

    :B; I' .',' .* Q! .*5*/:$(* ' *;*$5((%-%( [O 1 215(*,',* 51/*$5('-&-M,(,1'$* .* (/&14(, &* &$18(, W!K]7 ' 3+$*

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    19/154

    !P

    !=GGG -*( ; DG] \ DGG -*(FGG -*( h DGG -*(C*4%-,2%/' /';(/'./(2.* DGG -*(

    I*

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    20/154

    DG

    :I; V 215(*,',* 5'$* .*281'$ '5,()(,( .* +',%$' :'$%$(-1$ .* +1'&,*O5-%:%$(-1$ .* +1'&,*O .(251,*5(-1$O 5'4(+1%$(-1$ 2'% &'$(%$(-1$ 2&1$,()*' 3+$*)1/&.*/6 :?

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    21/154

    D!

    X$18(, (/&14':(- W!G=GGG -*( Z L=FGG -*(7=====================================D=FGG -*(>/&14(,%- &* &$18(, &$(+ '&-(5'$*' 51,*( .* !K]6WD=FGG ; !K] \ HGG -*(7@*,*$/(+'$*' (/&14(,%-%( .* F] '&-(5', )*+(,%$(-1$ $*'-(4',* .(+ '5*2,*'5,()(,(6

    W!G=GGG ; F] \ FGG -*(7@*,*$/(+'$*' (/&14(,%-%( &* &$18(, .',1$', ===================================FGG -*(WHGG -*( i FGG -*(7

    I*=

    [1,6 ? 2* (

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    22/154

    DD

    I*

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    23/154

    DQ

    M 5^*-,%(*-( .* &$1,151- W:%,%$( '-511-(5*

    ( &$1.%2* .(+ ,%,%+O 2%/*;5-%2() eN?7 DGG -*(

    M 5^*-,%(*-( 5% (/&14(,%- &* &$18(, '8*$*+, ,$(/*2,$%-%( > QHG -*(

    J2* .*,*$/(+* (/&14(,%- &* &$18(, 5%/%-', -' QG (%+(*O .(+ 5'$* (/&1M

    4(,%- &* &$18(, '8*$*+, ,$(/*2,$%-%( >>O ,((+. 5 ,1,'-%- 5^*-,%(*-(-1$(+5-%.* ( eN? +*.*.%5,(:(-'8*$*+,&$1.%2*-1$ .* &$1,151-=

    [1,6 ? 2* (

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    24/154

    DH

    FF; I' QG (%+(*O 1 215(*,',* 51/*$5('-&-,(,1'$* .* (/&14(, &* &$18(, W!K]7&$*4(+,%$/,1'$*' 2(,%'(* 8(+'+5('$6

    N*+(,%$( ,1,'-* (/&14':(-* LGG=GGG -*(

    A^*-,%(*-( ,1,'-* KGG=GGG -*(.(+ 5'$*6

    M 5^*-,%(*-( .* &$1,151- !D=GGG -*(M 5^*-,%(*-( 5% (/&14(,%- &* &$18(, '8*$*+, ,$(/*2,$%-%( > !G=GGG -*(

    M 5^*-,%(*-( $*&$*4*+,E+. /'01$$( .* 3+,E$4(*$*( &*+'-(4$( &*+,$% +*&-',' -' ,*$/*+ ' eN? D=GGG -*(

    J2* .*,*$/(+* -(/(,' /';(/.* .*.%5,(:(-(,',* ' 5^*-,%(*-(-1$ .*&$1,151- './(2-' QG (%+(*=

    [1,6 ? 2* (

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    25/154

    DF

    M 5^*-,%(*-( $*&$*4*+,E+. /'01$$( .* 3+,E$4(*$*( &*+'-(4$( &*+,$% +*&-',' -' ,*$/*+ ' eN? D=GGG -*(

    J2* 5'-5%-*4* (/&14(,%- &* &$18(, 5%/%-', -' QG (%+(*O .(+ 5'$* (/&1M4(,%- &* &$18(, '8*$*+, ,$(/*2,$%-%( >>O ,((+. 5 ,1,'-%- 5^*-,%(*-(-1$

    (+5-%.* ( 5^*-,%(*-(-* 5% eN? 51-*5,','8*$*+,5^*-,%(*-(-1$ .* &$1M,151- +*.*.%5,(:(-*=

    [1,6 ? 2* (

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    26/154

    DK

    I*/&14(, &* &$18(, '8*$*+, ,$(/*2,$%-%( > QK=GGG -*(

    l >/&14(, &* &$18(, '8*$*+, ,$(/*2,$%-%( >> HG=GGG -*(

    l >/&14(, &* &$18(, '8*$*+, ,$(/*2,$%-%( >>> !D=GGG -*(

    J2* .*,*$/(+* (/&14(,%- &* &$18(, 5'$* ,$*:%(* )($', :%>>7>>= @*,*$/(+'$*' (/&14(,%-%( &* &$18(, '+%'-X$18(, (/&14':(-================================================================LFG=GGG -*(>/&14(, &* &$18(, '+%'- WLFG=GGG -*( ; !K]7=================== !DG=GGG -*(>>>= @*,*$/(+'$*' .(8*$*+*( .* &-',&*+,$% '+%- DGGL>/&14(, &* &$18(, &-,(, &E+-' .',' .* DF ('+%'$(* ========!GG=GGG -*(WQK=GGG -*( b HG=GGG -*( b !D=GGG -*( b !D=GGG -*(7@(8*$*+' .* &-',&*+,$% '+%- DGGL ==================================DG=GGG -*(W!DG=GGG -*( Z !GG=GGG -*(7

    I*

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    27/154

    DL

    %-,*$(1'$*O '$,= QH W!G7 ( '$,= QF W!7

    FB; I' .',' .* Q! /'$,(* DGGPO -' 1 215(*,',* 51/*$5('-')*/ %$/,1'$*'2(,%'(*6

    M -*( M

    ! ('+%'$(* DGGP Q! /'$,(* DGGP

    A'&(,'- &$1&$(% !GG=GGG !DG=GGG

    A'&(,'- 3/&$%/%,', !!G=GGG PG=GGG

    A^*-,%(*-( 5% .1:E+4(-* '8*$*+,*%+%( 3/&$%/%, .* -' 1 :'+5$1/E+*'25'%,1$(4',.* Y[C G HG=GGG

    N*+(,%$( .(+ .1:E+4( G DD=GGG

    A*-*-'-,* )*+(,%$( (/&14':(-* G !FG=GGG

    J 2* 5'-5%-*4* +()*-%- .*.%5,(:(-(,(( 5^*-,%(*-(-1$ 5% .1:E+4(-* -'.',' .* Q! /'$,(* DGGP=

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    28/154

    DR

    &*$21'+8(4(5'- 215(*,(( 51/*$5('-* G KG=GGG

    N*+(,%$( .(+ .1:E+4( G DD=GGG

    A*-*-'-,* )*+(,%$( (/&14':(-* G !LG=GGG

    J 2* 5'-5%-*4* +()*-%- .*.%5,(:(-(,(( 5^*-,%(*-(-1$ 5% .1:E+4(-* -'.',' .* Q! /'$,(* DGGP= C',' .1:E+4(( -' 5'$* 2M' 51+,$'5,', 3/&$%/%,%-.* -' '5(1+'$ *2,* (+8*$(1'$ $',*( .1:E+4(( .* $*8*$(+ 2,':(-(,* .*Y[C=

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    29/154

    DP

    A*-*-'-,* )*+(,%$( (/&14':(-* G DDG=GGG

    J 2* .*,*$/(+* +()*-%- .*.%5,(:(-(,(( 5^*-,%(*-(-1$ 5% .1:E+4(-* -'Q! /'$,(* DGGP 3+ 5'4%- 3+ 5'$* '$ 8( 812, .* FG=GGG -*(=

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    30/154

    QG

    S+ 51+.(((-* '&-(5$(( &*+,$% 5'-5%-%- '/1$,(4$(( 8(25'-* ' /*,1.*( .*'/1$,(4'$* '55*-*$',O 5'$* *2,* /$(/*' '/1$,(4$(( 8(25'-* 3+ '+%-DG!!` I' 5'-5%-%- '/1$,(4$(( '55*-*$',* 2* )' %,(-(4' 51,' /';(/.*'/1$,(4'$* './(2=

    )1/&.*/6 :??/1$,(4'$*' 8(25'-'+%'-&* :'4' /*,1.*( -(+('$*===================FG=GGG -*(WD=GGG=GGG -*( 6 HG '+(7?/1$,(4'$*' 8(25'-3+ '+%- DGGL===============================================QL=FGG -*(WFG=GGG -*( ; PT!D \QL=FGG -*(7

    I*

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    31/154

    Q!

    )1/&.*/6 :?

    >%/&/&1),& (., #",*& () K)()%) /2 >MN

    A1+2,','$*' *;(2,*+*( .* :%+%$( -(&2 3+

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    32/154

    QD

    5%$2%- ,$(/*2,$%-%( > %+ 51+,$'5, .* -*'2(+< 1&*$'(1+'-O 3+ 5'-(,',* .*%,(-(4',1$ .* -*'2(+

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    33/154

    QQ

    8(*5'$* '215(', ( ' (/&14(,%-%( &* .()(.*+.* $*(+%, .* 215(*,',*'51/*$5('-=

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    34/154

    QH

    )1/&.*/6 :?

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    35/154

    QF

    S+ 5',*

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    36/154

    QK

    GI; S+ 5* 51+.((( '215('((-* .* &$1&$(*,'$( 2%+, 25%,(,* .* (/&14(,%- &*&$18(, &*+,$% )*+(,%$(-* $*'-(4',*

    )1/&.*/6 :?

    V$

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    37/154

    QL

    HA;J2* &$*4(+,* 81$/%-'

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    38/154

    QR

    !F=GG *%$1 ; HO! -*(T*%$1 \ K!=FGG -*(

    I(/(,' .* 25%,($* \ K=!GG -*(

    X'2 Q @*,*$/(+'$*' )*+(,%$(-1$ .(+ '5,()(,( *51+1/(5* (/&14':(-*

    N*+(,%$( .(+ '5,()(,( *51+1/(5* (/&14':(-* \ L=GGG Z K=!GG \ PGG -*(

    X'2 H @*,*$/(+'$*' 5^*-,%(*-(-1$ '8*$*+,* )*+(,%$(-1$ .(+ '5,()(,(*51+1/(5* (/&14':(-*

    ,1,'- )*+(,%$( WL=GGG -*(7 ============================= )*+(,%$( (/&14':(-* WPGG -*(7,1,'- 5^*-,%(*-( WD=GGG -*(7 =====5^*-,%(*-( '8*$*+,* )*+(,%$(-1$ (/&14':(-* W;7

    A^*-,%(*-( '8*$*+,* )*+(,%$(-1$ (/&14':(-* \ ./0(

    DFLGGG=L

    PGGGGG=D

    X'2 F @*,*$/(+'$*' &$18(,%-%( (/&14':(-

    X$18(, (/&14':(- \ PGG Z DFL \ KHQ -*(

    X'2 K @*,*$/(+'$*' (/&14(,%-%( &* &$18(,

    >/&14(, &* &$18(, \ !K] ; KHQ \ !GQ -*(

    H:; A* 51+.((( 5%/%-',()* ,$*:%(* 23+.*&-(+*'25(/1:(-(4'$*' 51$&1$'-&*+,$% ' $*&$*4*+,' %+ /(0-15 8(; '/1$,(4':(- .(+ &%+5,%- .* )*.*$* '-A1.%-%( 8(25'-`

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    39/154

    QP

    './(+(2,$',()*9:7 '$* 1 )'-1'$* .* (+,$'$* /'( /'$* .*5E, -(/(,' 2,':(-(, &$(+^1,$E$* ' #%)*$+%-%( W!RGG -*(7957'$* 1 .%$',+1$/'-.* %,(-(4'$* /'( /'$* .* %+ '+=

    X*+,$% (/1:(-(4$(-* 51$&1$'-* 5'$* 2%+, 81-12(,* 3+ -1,%$(O 2*,%$( 2'%5'$* 81$/*'4 %+ 2(+

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    40/154

    HG

    HG; A%/ 2* 5'-5%-*'4'/1$,(4'$*' 8(25'-&$(+ 8(*5'$* .(+,$* 5*-* ,$*( /*M,1.* .* '/1$,(4'$* W-(+*'$O .*

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    41/154

    H!

    .*+.*-* &$(/(,* .* 1 &*$21'+0%$(.(5$1/E+O 215(*,',*M/'/O .* -'1 8(-('-' 2' 2(,%',3+,$M%+ 2,', /*/:$% '- f+(%+(( B%$1&*+* 28(*+*(/&14':(-*

    )1/&.*/6 :?

    J* )' .' 5' *;*/&-% 1$(5* 5^*-,%('- *8*5,%', 3+ 251&%- 1:(+*$(( .*)*+(,%$( (/&14':(-* ( 5'$* +% *2,* &$*5(4', *;&$*2 5' 8((+.+*.*.%5,(:(-=

    I*

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    42/154

    HD

    )1/&.*/6 :?

    A^*-,%(*-(-* 5% 2&1+21$(4'$* 2%+, 5^*-,%(*-( +*.*.%5,(:(-* 8(25'-=

    B-* 2* 25'. .(+ (/&14(,%- &* &$18(, .',1$', 3+ -(/(,' /(+(/%-%( .(+,$*%$/,1'$*-*

    !=QGTGG.(+ 5(8$' .* '8'5*$(9D=DG] .(+ (/&14(,%- &* &$18(, .',1$',=

    I*

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    43/154

    HQ

    .* 3+.',1$'$* 3+ 5**' 5* &$()*,* .*.%5,(:(-(,',*' .(+ &%+5, .* )*.*$*'- (/&14(,%-%( &* &$18(,`

    )1/&.*/6 :?

    #$'.%- .* 3+.',1$'$* 2* 5'-5%-*'4 5' $'&1$, 3+,$* /*.(' 5'&(,'-%-%(3/&$%/%,', ( /*.(' 5'&(,'-%-%( &$1&$(%= X*+,$% 5'-5%-%- '5*2,1$ /*.(( 2*81-12*25 )'-1$(-* *;(2,*+,* -' 3+5*&%,%- '+%-%( ( -' 28E$(,%- &*$(1'.*(

    &*+,$% 5'$* 2* .*,*$/(+(/&14(,%- &* &$18(,=

    "#$%&'(#%)*+$%,-.

    "#$%&'(#%)*+$%,-.

    &$1&$(%5'&(,'-&$1&$(%5'&(,'-

    3/&$%/%,',5'&(,'-3/&$%/%,',5'&(,'-3+.',1$'$*.*#$'.%-

    &*$(1'.*(3+5*&%,%-

    &*$(1'.*(3+5*&%,%-

    I*

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    44/154

    HH

    J2* .*,*$/(+* (/&14(,%- &* &$18(, .',1$',=

    )1/&.*/6 :?

    ?+%- N'-1'$* -' 3+5*&%,%-'+%-%(

    ?/1$,(4'$* N'-1'$* $/'2.*'/1$,(4',

    ! QFGGG QFGGG ; DG] \ LGGG DRGGG

    D DRGGG DRGGG ; DG] \ FKGG DDHGG

    Q DDHGG DDHGG ; DG] \ HHRG !LPDG

    H !LPDG !LPDG ; DG] \ QFRH !HQQK

    F !HQQK !HQQK ; DG] \ DRKLOD !!HKROR

    K !!HKROR !!HKRORTF \ DDPQOLK

    L DDPQOLK

    R DDPQOLK

    P DDPQOLK

    !G DDPQOLK

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    45/154

    HF

    BG; A'$* *2,* $*

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    46/154

    HK

    ,$(/*2,$%-%( %$/,1$7= e*$/*+%- &E+ -' 5'$* 2* *8*5,%*'4 &-','(/&14(,%-%( '++%'- W(/&14(,%- '++%'- Z &-(-* '+,(5(&',*7 *2,* ,*$/*+%-.* .*&%+*$* ' .*5-'$'(*( &$()(+. (/&14(,%- &* &$18(, WDF '&$(-(*7=

    V$

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    47/154

    HL

    0%$(.(5$1/E+9*7&*$21'+*-* 8(4(5* $*4(.*+,* '215(',* 5% &*$21'+* 0%$(.(5* $1/E+*O

    &*+,$% )*+(,%$(-* $*'-(4',* ',E, 3+ C1/E+(' 5E, ( 3+ 2,$(+,',* .(+'215(*$( 8$&*$21+'-(,',* 0%$(.(59 3+ '5*2, 5'4O (/&14(,%- .',1$', .*

    &*$21'+' 8(4(52* 5'-5%-*'4O 2* $*(+* ( 2* )'$2.* 5,$* &*$21'+'0%$(.(5$1/E+=

    I*)1/&.*/6 :?

    C*4*$)' -*

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    48/154

    HR

    (/&14':(-

    I*)1/&.*/6 :?

    J%/' .*.%5,(:(- \ !K=GGG -*(O 3+,$%5E, '5*2,* 5^*-,%(*-( 2%+, (+,*

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    49/154

    HP

    C4; J15(*,',*' ?I_? JCIO 215(*,',* .* *;&*$,(451+,':(-O &-,(,1'$* .*(/&14(, &* &$18(,O '5^(, 3+ '+%- DGGP 1 51,(4'(* 1:-(+,*$+'(1+'- .* _(25'-(,',*O 1 1$)1/&.*/6 :?

    I(/(,' .* .*.%5,(:(-(,',* \ HGG *%$1T'+T'+

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    50/154

    FG

    A' %$/'$*O .(+ 5*( DG=GGG -*( 5^*-,%(*-( 5% '2(

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    51/154

    F!

    A^*-,%(*-( 5% :%$2*-* &$()',* +*.*.%5,(:(-* \ !G=GGG -*(

    57 5^*-,%(*-(-* 5% 2'-'$((-* &*$21+'-%-%( 2%+, (+,*/&14(, &* &$18(, W!7 \ P!=RGG ; !K] \ !H=KRR -*(@(+ '5*2, (/&14(, &* &$18(, 5'-5%-', 2* &1, 25.*' 5^*-,%(*-(-* 5%2&1+21$(4'$*'O .'$ 2+% .*&*'251 -(/(,*-*6

    M Q g .(+ 5(8$' .* '8'5*$( \ Q g ; DFG=GGG \ LFG -*( 2'%

    M DG] .(+ (/&14(,%- &* &$18(, W!7 \ DG] ; !H=KRR \ D=PQR -*(>/&14(, &* &$18(, .',1$', &*+,$% '+%- DGGR \ !H=KRR Z LFG \ !Q=PQR -*(@(8*$*+' .* (/&14(, &* &$18(, .* &-',&*+,$% '+%- DGGR \ !Q=PQR Z LFG \!Q=!RR -*(

    CG; V 215(*,',* 51/*$5('-.*(+* %+ /(0-15 8(; 5% 1 )'-1'$* .* (+,$'$* .*DF=GGG -*(O '/1$,(4', 3+ 2%/.* DG=GGG -*(= I' .',' .* !F /'( DGGP215(*,',*' 5'2*'4:%+%-O 1:(+E+. 3+ %$/' )'-1$(8(5$(( &$(+ )E+4'$*

    ' &$(-1$ 51/&1+*+,* 2%/' .* L=GGG -*(=A1/*+,'( .*.%5,(:(-(,',*' -' 5'-5%-%- &$18(,%-%( (/&14':(- ' 5^*-,%(*M-(-1$ 5% )'-1'$*' $/'2+*'/1$,(4',' /(0-15%-%( 8(;=

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    52/154

    FD

    '&-(5'$* ' A1.%-%( _(25'-O 5% /1.(8(5$(-* ( 51/&-*,$(-* %-,*$(1'$* e(,-%->> >/&14(,%- &* &$18(,O &5,= L!KI*

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    53/154

    FQ

    )1/&.*/6 :?

    C*.*)*+' +*,.* (/&14(, \ C*.*)*+' :$%,Z >/&14(,!G=GGG \ C*.*)*+' :$%,Z !G] ; C*.*)*+' :$%,C*.*)+' :$%,\ !G=GGG T PG] \ !!=!!! -*(>/&14(, \ !!=!!! ; !G] \ !=!!! -*(

    ?5*'2,2%/)' 8( +*.*.%5,(:(--' 5'-5%-%- (/&14(,%-%( &* &$18(,=

    I*

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    54/154

    FH

    CI; JA ?I_? JCIO &-,(,1'$* .* (/&14(, &* &$18(,O ' *8*5,%', 3+ '+%- DGGP%$/,1'$*-* &-( .* (/&14(, &* &$18(,6

    M'8*$*+, ,$(/*2,$%-%( >6 D=GGG -*(9

    M'8*$*+, ,$(/*2,$%-%( >>6 D=FGG -*(9

    M'8*$*+, ,$(/*2,$%-%( >>>6 PGG -*(=

    @*,*$/(+'( 2%/' .* &-', $*&$*4*+,E+. (/&14(,%- &* &$18(, '8*$*+,,$(/*2,$%-%( >N -' DF ('+%'$(* DG!G ,((+. 5 JA ?I_? JCI +%8(+'-(4*'4&E+-' .',' .* DF 8*:$%'$(* DG!G 3+5^(.*$*' *;*$5((%-%(8(+'+5('$ DGGP=

    )1/&.*/6 :?

    DF ?&$(-(* ' '+%-%( %$/,1$ 2'% DF _*:$%'$(* ' '+%-%( %$/,1$ &*+,$%51+,$(:%':(-(( 5'$* .*8(+(,()*'42(,%'((-* 8(+'+5('$* &E+-' '5*2, ,*$/*+( 5'$* +% &-,*25 (/&14(,%- '8*$*+, ,$(/*2,$%-%( >N=

    I*>O '$,= QFO '-(+= !=

    IA; @(+ )*+(,%$(-* *+%/*$',* /'( 012 2*-*5,'(M-* &* 5*-* (/&14':(-* 3+'+%- DG!G 3+ 2*+2%- (/&14(,%-%( &* )*+(,6

    '7 )*+(,%$(-* .(+ .()(.*+.*9:7 )*+(,%$(-* .(+ &*+2(( &*+,$% (+)'-(4(( .* $4:1(957 (+.*/+(4'(' &*+,$% (+5'&'5(,',* ,*/&1$'$.* /%+59.7 2%/*-* &$(/(,* 2%: 81$/.* 2&1+21$(4'$*9

    *7 (+.*/+(4'(' &*+,$% 5$*,*$*' 51&(-%-%(9

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    55/154

    FF

    87 (+.*/+(4'(' -%+'$' '215(',%-%( %+(59

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    56/154

    FK

    $1,%+0*,* 3+ 2%2 -' !G -*(7=

    X'2 != @*,*$/(+'$*' )*+(,%-%( :$%, .(+ 2'-'$((

    J'-'$(%- .* :'48'5* &'$,* (+,*

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    57/154

    FL

    M 51&(-%- /(+1$ *2,* 3+,1,.*'%+' 51+2(.*$', 3+ 3+,$*(+*$*9M /'/' 51+,$(:%':(-*( *2,* ( *' 51+2(.*$',3+ 3+,$*(+*$* ( +%

    1:(+* )*+(,%$(O ('$ 2%&$'8'' .* ,*$*+ .*(+%, *2,* .* .1'$F=GGG /&= B' +M'$ 8( 812, 51+2(.*$',&*$21'+ 3+ 3+,$*(+*$*.'52%&$'8'' .* ,*$*+ .*(+%,.*&*' !G=GGG /& 3+ 41+*-*51-(+'$* ( .* *2 2'% DG=GGG /& 3+ 41+*-* /1+,'+*=

    2%+, .1%&*$21'+* 3+ 3+,$*(+*$*

    @*.%5*$*' &*$21+'-' \ LFOQPQDGGG

    !GGG!DFG!HFG

    ( HGG -*(

    X'2 F= @*,*$/(+'$*' )*+(,%-%( (/&14':(-

    N*+(,%- (/&14':(- \ N*+(, +*, Z @*.%5*$* &*$21+'-' \ !=GHH ZHGG \ KHH -*(

    X'2 K= @*,*$/(+'$*' (/&14(,%-%( &* )*+(,%- .(+ 2'-'$((

    >/&14(, \ !K] d KHH \ !GQ -*(

    X'2 L= @*,*$/(+'$*' .$*&,%$(-1$ 2'-'$('-* &$(/(,* .* '+

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    58/154

    FR

    -%5$*'4 -' -15%- .* /%+5.* :'4 3+ &*$(1'.' ('+%'$(*M2*&,*/:$(*DGGPO ('$ -' 5*--'-, -15 .* /%+5O 3+ &*$(1'.' 8*:$%'$(*M(%+(* DGGP=

    ,((+. 5&*$21'+' 8(4(5'$* 3+ 3+,$*(+*$* 1 &*$21'+( .*.%5*$*'&*$21+'--%+'$'8*$*+,*2,* .* D!G -*(O .*,*$/(+'(6

    '7 (/&14(,%- -%+'$ &* )*+(,%$(-* .(+ 2'-'$(( &-,(, .* &*$21'+' 8(4(59

    :7 )'-1'$*' ,1,'-' (/&14(,%-%( '+%'- &*+,$% )*+(,%$(-* .(+ )'-1$(9

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    59/154

    FP

    '7 )*+(,%$( .(+ .$*&,%$( .* &$1&$(*,',* (+,*-*5,%'-9:7 )*+(,%$( .(+ 5*.'$*' 81-12(+*( :%+%$(-1$957 )*+(,%$( .(+ 2'-'$((9.7 )*+(,%$( +*,* .*,*$/(+',* &* :'4.* +1$/* .* )*+(,=

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    60/154

    KG

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    61/154

    K!

    \ D] d !L=RLF \ QFR -*(A^= @*.= \ QFR -*(

    A^= [*.*.= \ !=GGG Z QFR \ KHD -*(

    e1,'- 5^*-,%(*-( .*.%5,(:(-* \ DG=GGG b !D=GGG b !R=GGG b D=KDF bQFR \ FD=PRQ -*(

    X'2 Q= @*,*$/(+'$*' )*+(,%-%( +*,

    N*+(, +*, \ N*+(, :$%, Z A^*-,%(*-( .*.%5,(:(-* \ LG=FGG Z FD=PRQ \!L=F!L -*(

    X'2 H= @*,*$/(+'$*' &-(-1$ '+,(5(&',* 3+ 51+,%- (/&14(,%-%( &* )*+(,

    >/&14(, &* )*+(, *2,(/', \ !L=F!L d !K] \ D=RGQ -*(

    I' !F /'$,(* DGGR6 &-(-* '+,(5(&',* 3+ 51+,%- (/&14(,%-%( &* )*+(, \D=RGQ T H \ LG! -*(I' !F (%+(* DGGR6 &-(-* '+,(5(&',* 3+ 51+,%- (/&14(,%-%( &* )*+(, \ D=RGQT H \ LG! -*(I' !F 2*&,*/:$(* DGGR6 &-(-* '+,(5(&',* 3+ 51+,%- (/&14(,%-%( &* )*+(, \D=RGQ T H \ LG! -*(I' !F .*5*/:$(* DGGR6 &-(-* '+,(5(&',* 3+ 51+,%- (/&14(,%-%( &* )*+(, \D=RGQ T H \ LGG -*(

    IH; V &*$21'+8(4(5$*'-(4*'43+ 5%$2%- '+%-%( DGGP %$/,1'$*-* )*+(,%$(.(+ .$*&,%$( .* '%,1$6

    8",/ >.#"2 () K),.& !"1/ =2).?

    >%+(* DGGP V&*$* -(,*$'$* D=GGG

    J*&,*/:$(* DGGP V&*$* /1+%/*+,'-* F=GGG

    V5,1/:$(* DGGP V&*$* -(,*$'$* !=GGG

    @*,*$/(+'( )*+(,%- +*, '+%'- (/&14':(- '8*$*+, .$*&,%$(-1$ .* &$1M

    &$(*,',* (+,*-*5,%'- 51$*2&%+4,1'$* '+%-%( DGGP ( (/&14(,%- 2%:

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    62/154

    KD

    81$/.* &-( '+,(5(&',* 3+ 51+,%- (/&14(,%-%( &* )*+(, &-,(, 3+ 5%$2%-'+%-%(O ,((+. 5&* &'$5%$2%- 3+,$*

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    63/154

    KQ

    X'2 H= @*,*$/(+'$*' )*+(,%-%( +*, '+%'- (/&14':(-

    N*+(,%- +*, '+%'- (/&14':(- \ !=RGG b D=FGG \ H=QGG -*(

    X'2 F= @*,*$/(+'$*' (/&14(,%-%( 2%: 81$/.* &-( '+,(5(&',*

    S+ -%+' (%+(* DGGP6 >/&14(, \ D=GGG d !G] \ DGG -*(S+ -%+' 2*&,*/:$(* DGGP6 >/&14(, \ F=GGG d !G] \ FGG -*(S+ -%+' 15,1/:$(* DGGP6 >/&14(, \ !=GGG d !G] \ !GG -*(

    I*

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    64/154

    KH

    W!GF -*( b F -*( b FF -*(7N*+(, +*,===================================================================================RQF -*(W!=GGG -*( Z !KF -*(7@*.%5*$* &*$21+'-=================================================================QFG -*(N*+(, :'4.* 5'-5%- ================================================================HRF -*(>/&14(, &* )*+(,%- .(+ 2'-'$(( W!K] ; HRF -*(7===========================LLOK -*(

    I*

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    65/154

    KF

    A1+,$(:%(' -' '2(

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    66/154

    KK

    IJ; V &*$21'+8(4(5' 1:(+%,O 3+ -%+' /'$,(* DG!GO 3+ :'4' %+%( 51+,$'5,&$()(+. 5*2(%+*' %+1$ .$*&,%$( .* &$1&$(*,',* (+,*-*5,%'-O )*+(,%$( 3+)'-1'$* .* D=GGG -*(=

    J,':(-(( )'-1'$*' (/&14(,%-%( 5'$* ,$*:%(* )($', 2,',%-%( .* 5,$* &-,(M,1$%- .* )*+(, 3+ -%+' '&$(-(* ( 2%/' +*,3+5'2',.* &*$21'+' 8(4(5=

    )1/&.*/6 F?

    A1+,$(:%':(-(6'7&*$21'+*-* 8(4(5* $*4(.*+,*9

    :7&*$21'+*-* 8(4(5* +*$*4(.*+,* 5'$* .*281'$1 '5,()(,',* (+.*&*+.*+,&$(+ (+,*$/*.(%- %+%( 2*.(% &*$/'+*+, 3+ C1/E+('957&*$21'+*-* 8(4(5* +*$*4(.*+,* 5'$* .*281'$'5,()(,( .*&*+.*+,* 3+C1/E+('9

    I*

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    67/154

    KL

    %-,*$(1'$*O '$,= HG

    J:; A'$* 2%+, 51+.(((-* 5'$* ,$*:%(* 3+.*&-(+(,* .* 1 &*$21'+&*+,$% ' 8(51+2(.*$',3+ 3+,$*(+*$* .(+ &%+5,%- .* )*.*$* '- .*.%5*$(( &*$21+'-* 5'$*2* '51$.2'-'$('(-1$`

    )1/&.*/6 F?

    @*5-'$'(' 2* 51/&-*,*'4 .* 5,$* 51+,$(:%':(-(( &*$21'+* 8(4(5* 5'$*1:(+ )*+(,%$( .(+ '5,()(,( (+.*&*+.*+,*O )*+(,%$( .(+ 5*.'$*' 81-12(+*(

    :%+%$(-1$O )*+(,%$( .(+ '5,()(,( '

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    68/154

    KR

    )'-1$(-* /1:(-('$*O 3+ 5'4%- 215(*,(-1$ 3+5^(2*O )*+(,%$( .(+ 1&*$'(%+( .*)E+4'$*M5%/&$'$* .* )'-%,-' ,*$/*+O &* :'4.* 51+,$'5,O ( 1$(5* '-,*1&*$'(%+( .* '5*2, )1/&.*/6 F?

    >/&14(, '8*$*+, '+%-%( DG!G \ LF=GGG ; !K] \ !D=GGG -*(>/&14(,%- 2* )' '5^(,' 3+ &',$% ,$'+* '+%'-* -' .',*-* .*6!F U'$,(* DG!G6 !D=GGG T H \ Q=GGG -*(!F >%+(* DG!G6 !D=GGG T H \ Q=GGG -*(!F J*&,*/:$(* DG!G6 !D=GGG T H \ Q=GGG -*(!F @*5*/:$(* DG!G6 !D=GGG T H \ Q=GGG -*(

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    69/154

    KP

    JB; V &*$21'+8(4(51:(+* )*+(,%$( .(+ ,';(/*,$(*O 8((+. (/&%2&* :'4'+1$/*-1$ .* )*+(,= X*+,$% '+%- DG!G ( 2M' 2,':(-(, 1 +1$/'+%'-.*)*+(, .* LF=GGG -*(= S+ 5%$2%- '+%-%( DG!G &*$21'+' 2M' 3/:1-+)(,

    &*+,$% 1 &*$(1'..* ,$*( -%+(O ')E+. 3+ '5*2, 251& 5*$,(8(5', /*.(5'-=

    X* :'4' '5*2,%(' ' 21-(5(,', $*.%5*$*' +1$/*( .* )*+(,O ('$ './(+(2,$'('

    8(+'+5('$' '55*&,', '5*'2,$*.%5*$*=

    @*,*$/(+'( 2%/' (/&14(,%-%( &* )*+(, '8*$*+,'+%-%( DG!G .',1$',.* &*$21'+' 8(4(5=

    )1/&.*/6 F?

    I(/(,' .* .*.%5,(:(-(,',* ' 5^*-,%(*-(-1$ .* &$1,151- \ D] ; Y'4' .*

    5'-5%-Y'4' .* 5'-5%- \ )*+(,%- :$%, Z 5^*-,%(*-( .*.%5,(:(-* W'-,*-* .*5E, 5*-* .*/*5*+',O 2&1+21$(4'$*O '51$.'$*' .* :%$2* &$()',*O &$1,151-O 51,(4'(( -''215('((-* &$18*2(1+'-*7

    Y'4' .* 5'-5%- \ !QF=GGG Z RP=GGG \ HK=GGG -*(I(/(,' .* .*.%5,(:(-(,',* ' 5^*-,%(*-(-1$ .* &$1,151- \ D] ; HK=GGG \ PDG-*(

    JI= V &*$21'+ 8(4(5 1:(+* )*+(,%$( .(+,$M1 '5,()(,',* 51/*$5('-O .*,*$M

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    70/154

    LG

    /(+E+.%M( )*+(,%- +*, 3+ 2(2,*/%- $*'-= S+ '+%- DGGP ' $*'-(4', )*+(,%$( .(+)E+4'$*' /$8%$(-1$ .* !QF=GGG -*(O 5^*-,%(*-( 5% /$8%$(-* .* RP=GGG -*(O5^*-,%(*-( 5% 51,(4'(' -' ?215('(' A1/*$5('+(-1$ C1/E+( .* D=GGG -*( (5^*-,%(*-( .* 2&1+21$(4'$* .* !G=GGG -*(=

    @*,*$/(+'( -(/(,' .* .*.%5,(:(-(,',* ' 5^*-,%(*-(-1$ .* 2&1+21$(4'$*=

    )1/&.*/6 F?

    N*+(,%- +*, \ N*+(,%- :$%, Z A^*-,%(*-( .*.%5,(:(-*

    N*+(,%- :$%, \ !QF=GGG -*(

    A^*-,%(*-(-* .*.%5,(:(-* (+5-%.6M 5^*-,%(*-(* 5% /$8%$(-* \ RP=GGG -*(

    M 5^*-,%(*-(-* 5% 51,(4'((-* -(/(,',* -' D] ; Y'4' .* 5'-5%-O

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    71/154

    L!

    $*2&*5,() -' D] ; HK=GGG \ PDG -*(M 5^*-,%(*-(-* 5% &$1,151-%- -(/(,',* -' D] ; Y'4' .* 5'-5%-O

    $*2&*5,() -' D] ; HK=GGG \ PDG -*(

    A^*-,%(*-(-* .*.%5,(:(-* \ RP=GGG b PDG b PDG \ PG=RHG -*(

    N*+(,%- +*, \ !QF=GGG Z PG=RHG \ HH=!KG -*(

    Y'4' .* 5'-5%- \ )*+(,%- :$%, Z 5^*-,%(*-( .*.%5,(:(-* W'-,*-* .*5E, 5*-* .*/*5*+',O 2&1+21$(4'$*O '51$.'$*' .* :%$2* &$()',*O &$1,151-O 51,(4'(( -''215('((-* &$18*2(1+'-*7

    Y'4' .* 5'-5%- \ !QF=GGG Z RP=GGG \ HK=GGG -*(

    4AA; V &*$21'+8(4(51:(+* )*+(,%$( .(+,$M1 '5,()(,',* 51/*$5('-O .*,*$M/(+E+.%M( )*+(,%- +*, 3+ 2(2,*/%- $*'-= S+ '+%- DGGP ' $*'-(4', )*+(,%$(.(+ )E+4'$*' /$8%$(-1$ .* !QF=GGG -*(O 5^*-,%(*-( 5% /$8%$(-* .*RP=GGG -*(O 5^*-,%(*-( 5% 51,(4'(' -' ?215('(' A1/*$5('+(-1$ C1/E+(.* D=GGG -*( ( 5^*-,%(*-( .* 2&1+21$(4'$* .* !G=GGG -*(=

    @*,*$/(+'( )*+(,%- +*,=

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    72/154

    LD

    N*+(,%- +*, \ !QF=GGG Z PD=DDG \ HD=LRG -*(

    Y'4' .* 5'-5%- \ )*+(,%- :$%, Z 5^*-,%(*-( .*.%5,(:(-* W'-,*-* .*5E, 5*-* .*/*5*+',O 2&1+21$(4'$*O '51$.'$*' .* :%$2* &$()',*O &$1,151-O 51,(4'(( -''215('((-* &$18*2(1+'-*7

    Y'4' .* 5'-5%- \ !QF=GGG Z RP=GGG \ HK=GGG -*(

    4A4; V &*$21'+8(4(5'%,1$(4',.*281'$1 '5,()(,',* 51/*$5('-&*+,$%5'$* )*+(,%- +*, 2* .*,*$/(+3+ 2(2,*/ $*'-= I' 28E$(,%- '+%-%( DGGP*' 3+$*

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    73/154

    LQ

    %-,*$(1'$*O '$,= HRO ( RH=

    4A:; V &*$21'+8(4(5'%,1$(4',.*281'$1 '5,()(,',* 51/*$5('-&*+,$%5'$* )*+(,%- +*, 2* .*,*$/(+3+ 2(2,*/ $*'-= I' 28E$(,%- '+%-%( DGGP

    *' 3+$*

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    74/154

    LH

    4AF; V &*$21'+ 8(4(5 .*281'$ 1 '5,()(,',* &* :'4' %+*( 51+)*+(( 3+5^*(',* 51+81$/ A1.%-%( 5()(- 5% 215(*,',*' a JCI= X*$21'+' 8(4(5'1&,', -' 3+5^*(*$*' 51+)*+(*( &*+,$% (/&14(,'$*' )*+(,%-%( :$%,=

    @*,*$/(+'( (/&14(,%- &* )*+(, $*(+%, .* 215(*,',*' a JCI 3+ DGGP.'5)*+(,%- :$%, -%+'$ $*'-(4', .* &*$21'+' a *2,* 3+ 2%/.* !=DGG -*(O('$ 51+,$'5,%- 2M' .*28%$', &* &*$(1'.' ' !G -%+( .(+ '+%- DGGP=

    )1/&.*/6 F?

    N*+(, :$%, \ D=FGG b D=FGG ; !G] b !G ; !G ; !O!P \ D=FGG b DFG b !!P

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    75/154

    LF

    \ D=RKP -*(

    4AH; V &*$21'+8(4(5*2,* '+

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    76/154

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    77/154

    LL

    )1/&.*/6 F?

    A'-5%-%- (/&14(,%-%( 8(+'-N*+(, :$%, ,1,'- \ D=FGG ; !D b !G=GGG \ HG=GGG -*(A^*-,%(*-( 81$8*,'$* \ HG=GGG ; DF] \ !G=GGG -*(N*+(, +*, \ HG=GGG Z !G=GGG \ QG=GGG -*(>/&14(, 8(+'- \ QG=GGG ; !K] \ H=RGG -*(

    4AJ; V &*$21'+8(4(53+5^*(* %+ 51+,$'5, .* 3+5^($(*$* ' %+%( '&'$,'/*+,-' ! ('+%'$(* DGGP &*+,$% 5'$* )' 1:(+* 3+ '+%- DGGP %+ )*+(, .*D=FGG -*(T-%+= I' Q!=!D=DGGP &$1&$(*,'$%- 51+2,',5&*$21'+' 5^($('' *8*5,%', 5^*-,%(*-( 5% /1.*$+(4'$*' '&'$,'/*+,%-%( 3+ )'-1'$* .*!G=GGG -*(O 3+ 8')1'$*' 2'=

    @*,*$/(+'( .(8*$*+' .* (/&14(, .* &-', 2'% .* $*5%&*$', '8*$*+,'+%-%( DGGP=

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    78/154

    LR

    N*+(, :$%, ,1,'- \ D=FGG ; !D \ QG=GGG -*(A^*-,%(*-( 81$8*,'$* \ QG=GGG ; DF] \ L=FGG -*(N*+(, +*, \ QG=GGG Z L=FGG \ DD=FGG -*(>/&14(, 2%: 81$/.* &-( '+,(5(&',* \ DD=FGG ; !K] \ Q=KGG -*(

    A'-5%-%- (/&14(,%-%( 8(+'-

    N*+(, :$%, ,1,'- \ D=FGG ; !D b !G=GGG \ HG=GGG -*(A^*-,%(*-( 81$8*,'$* \ HG=GGG ; DF] \ !G=GGG -*(N*+(, +*, \ HG=GGG Z !G=GGG \ QG=GGG -*(>/&14(, 8(+'- \ QG=GGG ; !K] \ H=RGG -*(

    @(8*$*+' .* (/&14(, .* &-',\ H=RGG Z Q=KGG \ !=DGG -*(

    44A; V &*$21'+ 8(4(5'$* 3+5^*(',* &*+,$% '+%- DGGP '2* 51+,$'5,* .*3+5^($(*$* ' %+1$ (/1:(-* 3+ %$/' 5$1$' 1:(+* %$/,1'$*-* )*+(,%$(6

    M &*+,$% &$(/%- 51+,$'5, 1 5^($(* .* !=DGG -*(T-%+9

    M &*+,$% '- .1(-*' 51+,$'5, 1 5^($(* .* !=LGG -*(T-%+9&*+,$% '-,$*(-*' 51+,$'5, 1 5^($(* .* !=KGG -*(T-%+9

    M &*+,$% '- &',$%-*' 51+,$'5, 1 5^($(* .* D=GGG -*(T-%+9M &*+,$% '- 5(+5(-*' 51+,$'5, 1 5^($(* .* !=PGG -*(T-%+=

    A'$* *2,* /*,1.' .* .*,*$/(+'$* ' )*+(,%-%( +*,`

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    79/154

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    80/154

    RG

    5% 1 )'-1'$* (/&14':(-.* RGK -*(T/& ( 5% 1 2%&$'8'%,(-.* RG /&O51+2,$%(,3+ '+%- DGGF= I' !F '&$(-(* DG!G &*$21'+' 8(4(5/'( '5^(4((1+*'4,1, 3+ Y%5%$*,( %+ '&'$,'/*+, 3+,$M%+ :-15 5% .1%*,'0* (F '&'$,'/*+,*O 5% 1 2%&$'8'.*28%$',.* FG /&O 5% 1 )'-1'$* (/&14':(-.* RGK -*(T/&O 51+2,$%(, 3+ '+%- DGGK= S+5*&E+. 5% ! (%-(* DG!G

    &*$21'+' 8(4(5.2&$* 3+5^($(*$* +1%- '&'$,'/*+,O &*+,$% 5'$* 3+5^*(*

    %+ 51+,$'5, .* 3+5^($(*$* &* ,$*( '+(= A1*8(5(*+,%- .* 51$*5(* *2,* DOKG=

    @*,*$/(+'( (/&14(,%- &* 5-.($( 5'$* ,$*:%(* &-,(, .* &*$21'+' 8(4(52*&'$', &*+,$% 5'2( &*+,$% '&'$,'/*+,O &*+,$% '+%- DG!G=

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    81/154

    R!

    X'2 F= ?&-(5'$*' /'01$$(( .',1$',* 2%&$'8**-1$ /'$(

    @*1'$*5* 2%&$'8'' 51+2,$%(, +% .*&*,* !FG /&O +% 2* )' '&-(5'/'01$'$* .',1$(,2%&$'8**( /'$(=

    X'2 K= @*,*$/(+'$*' (/&14(,%-%( '+%'-

    >/&14(, '+%'- \ DG!=!LLOK d GO!] \ DG! -*(

    X'2 L= @*,*$/(+'$*' (/&14(,%-%( .* &-',

    >/&14(,%- .* &-',\ (/&14(,%- '+%'- \ DG! -*(

    XB[eCf ?X?Ce?UB[e

    X'2 != @*,*$/(+'$*' 2%&$'8**( .*28%$',*

    J%&$'8'' .*28%$',51+2,$%(,\ FG /&

    X'2 D= @*,*$/(+'$*' )'-1$(( (/&14':(-*

    N'-1'$*' (/&14':(-\ FG d RGK \ HG=QGG -*(

    X'2 Q= ?&-(5'$*' 51*8(5(*+,%-%( .* 51$*5(*

    N'-1'$*' (/&14':(-\ HG=QGG d DOKG \ !GH=LRG -*(

    X'2 H= ?&-(5'$*' $*.%5*$(( .',1$',* '+%-%( ,*$/(+$((

    X*+,$% 5)*5^(/*' '&'$,'/*+,%-%( *2,* .* +%/'( D '+( &*$21'+' 8(4(5+% )' :*+*8(5(' .* $*.%5*$*' )'-1$(( (/&14':(-* .',1$(,'+%-%( ,*$/(+$((

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    82/154

    RD

    X'2 F= ?&-(5'$*' /'01$$(( .',1$',* 2%&$'8**-1$ /'$(

    @*1'$*5* 2%&$'8'' 51+2,$%(, +% .*&*,* !FG /&O +% 2* )' '&-(5'/'01$'$* .',1$(,2%&$'8**( /'$(=

    X'2 K= @*,*$/(+'$*' (/&14(,%-%( '+%'-

    >/&14(, '+%'- \ !GH=LRG d GO!] \ !GF -*(

    X'2 L= @*,*$/(+'$*' (/&14(,%-%( .* &-',

    X*+,$% '&'$,'/*+, 2* )' &-,( (/&14(,%- +%/'( &*+,$% &*$(1'.' /'(M.*5*/:$(*O '.(5 &*+,$% R -%+(= S+2 &*+,$% 5*- .*M'- .1(-*' (/1:(-)'-1'$*' (/&14(,%-%( 2* /'01$*'45% !F]O 3+,$%5E, *2,* &$(/' 5-.($* 3+'8'$' 5*-*( .* .1/(5(-(%= U'01$'$*' +% 2* )' '&-(5' 3+ -%+(-* 3+ 5'$*(/1:(-%- ' 812, .', 2&$* 3+5^($(*$*U'01$'$*' 2* '&-(5&*+,$% &*$(1'.'/'(M(%+(* (/&14(,%- .* &-', \ !GF d DT!D d !O!F b !GF d KT!D \DGO!Q b FDOF \ LDOKQ \ LQ -*(=

    44H; V 215(*,',* 51/*$5('-'$* 3+$*

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    83/154

    RQ

    WA1. 8(25'-O '$,= DFQO '-(+ H7N'-1'$*' (/&14':(-\ RGG=GGG d W!GG] M !F]7 \ KRG=GGG -*(

    X'2 D= @*,*$/(+'$*' (/&14(,%-%( &* 5-.($(

    >/&14(,%- \ GOF] d KRG=GGG \ Q=HGG -*(

    44B; V (+2,(,%(* .* 3+)/E+, &$*%+()*$2(,'$ .*(+* %+ ,*$*+ 3+ (+,$')(-'+.*2,(+', 51+2,$%5((-1$ 3+ 2%&$'8'.* FGG /&O .(+ 5'$* !GG /& 2%+,15%&'( .* 1 5-.($*= N'-1'$*' (/&14':(- ' ,*$*+%-%( *2,* .*L=HGR -*(T^'=

    @*,*$/(+'( (/&14(,%- &* ,*$*+ .',1$', :%

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    84/154

    RH

    -*( T DGG 5/Q=

    ,((+. 5&*$21'+' 8(4(5' '5^(4((1+', '%,1/1:(-%- &* .',' .* !R 8*M:$%'$(* DG!GO .*,*$/(+'( 5%'+,%/%- (/&14(,%-%( '2%&$' /(0-1'5*-1$.* ,$'+2&1$, .* &-',5,$* :%

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    85/154

    RF

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    86/154

    RK

    A'-5%-'( (/&14(,%- &* /(0-1'5*-* .* ,$'+2&1$, .',1$', .* &$1&$(*,'$ ,((+.5)'-1'$*' (/&14(,%-%( %+(,'$ *2,* 2,':(-(,.* 51+2(-(%- -15'- -' !R -*(T DGG 5/Q 2'% 8$'5(%+* .* 5'&'5(,',*O ('$ &-',' (/&14(,%-%( 2* 8'5*(+,*)1/&.*/6 H?

    >/&14(,%- &* 5-.($( *2,* .',1$', .* &$1&$(*,'$(( 5-.($(-1$=

    e';' &* 5-.($( *2,* .',1$',.* &*$21'+*-* 0%$(.(5* 5'$* '% 51+5*2(1+',*O3+5^($(',*O &$(/(,* 2'% -%',* 3+ 81-12(+ 5-.($( &$1&$(*,',* &%:-(5 2'%

    &$()',' 2,',%-%( 1$( ' %+(,(-1$ './(+(2,$',()M,*$(,1$('-*=

    I*

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    87/154

    RL

    5-.($((=N'-1'$*' (/&14':(- ' 5-.($((O *;&$(/', 3+ -*(O 2* .*,*$/(+&$(+3+/%-($*' 2%&$'8**( 51+2,$%(,* .*28%$',* ' '5*2,*('O *;&$(/',* 3+/*,$( &,$'(O 5% )'-1'$*' (/&14':(-51$*2&%+4,1'$*O *;&$(/',3+-*(T/D W'0%2,', 5% %+ 51*88(5(*+, .* 51$*5(* 3+ 8%+5(* .* $'+

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    88/154

    RR

    -15'-TA1+2(-(%- #*+*$'- '- U%+(5(&(%-%( Y%5%$*,( 3+,$* F] ( !G]( 2* '&-(5 -' )'-1'$*' .* (+)*+,'$ ' 5-.($(( 3+$*)1/&.*/6 H?

    A1+,$(:%':(-(( (/&14(,%-%( &* ,*$*+ 2%+, &$1&$(*,'$(( '5*2,1$'=

    e';' &* ,*$*+ *2,* .',1$',.* &*$21'+*-* 5'$* '% 51+5*2(1+',*O 3+5^($(',*O

    &$(/(,* 2'% -%',* 3+ 81-12(+ 5-.($( &$1&$(*,',* &%:-(5 2'% &$()', '2,',%-%( 1$( ' %+(,(-1$ './(+(2,$',()M,*$(,1$('-*=

    I*

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    89/154

    RP

    S+ 5'4%- %+%( ,*$*+ '/&-'2', 3+ (+,$')(-'+O 3+$*

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    90/154

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    91/154

    P!

    !] &*+,$% 5-.($(-* $**)'-%',* ( .* !G] &*+,$% 5-.($(-* +*$**)'-%',*=

    J2* .*,*$/(+* (/&14(,%- &* 5-.($* '+%'- .',1$', .* &*$21'+' 0%$(.(53+ DG!G=

    )1/&.*/6 H?

    >/&14(, \ !FG=GGG ; !] \ !=FGG -*(

    4FF; V &*$21'+ 8(4(5 .*(+* 3+5*&E+. 5% -%+' .*5*/:$(* DGGP %+ '%,1,%$(2/ 5% 1 5'&'5(,',* 5(-(+.$(5.* !=RDG 5/Q=

    @*,*$/(+'( (/&14(,%- &* /(0-1'5*-* .* ,$'+2&1$, '8*$*+, '+%-%( DG!G3+ 51+.(((-* 3+ 5'$* (/&14(,%- %+(,'$ *2,* .* !R -*( T DGG 5/Q=

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    92/154

    PD

    @*,*$/(+'( (/&14(,%- .* &-',3+ DG!G=

    )1/&.*/6 H?

    >/&14(, \ HQ d !G d R T !D d F \ !HQQOQQ -*(

    4FB; V &*$21'+8(4(5.*(+* 3+5*&E+. 5% !G (%+(* DG!G %+ ,*$*+ '$':(- 3+(+,$')(-'+ .* !G ^*5,'$*=

    @*,*$/(+'( (/&14(,%- .* &-',.'5(/&14(,%- %+(,'$ *2,* .* QP -*(T^'O('$ 51*8(5(*+,%- .* 51$*5(* *2,* QOGG=

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    93/154

    PQ

    )1/&.*/6 H?

    S+ '+%- DGGP (/&14(,%- 2* '5^(,&*+,$% !G -%+(>/&14(, \ !=GGG d !G T !D \ RQQ -*(

    S+ '+%- DG!G (/&14(,%- 2* '5^(,&*+,$% !! -%+(>/&14(, \ !=GGG d !! T !D \ P!L -*(

    4FJ; V 215(*,',* 51/*$5('- 3+$*

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    94/154

    PH

    X'2 != @*,*$/(+'$*' eN? .*.%5,(:(-

    X*+,$% '5^(4((' .* .**%$( /*,'-* +*8*$1'2* .* -' 1 &*$21'+3+$*

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    95/154

    PF

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    96/154

    PK

    4G4; S+ -%+' (%-(* 1 &*$21'+ 0%$(.(5 &-,(,1'$* .* eN? $*'-(4*'41&*$'(%+(-*6M-()$$( .* :%+%$( &* &('' (+,*$+3+ )'-1'$* .* DDG=GGG 8$eN?OeN? !P]9M&$*2,$( .* 2*$)(5(( &* &('' (+,*$+25%,(,* 5% .$*&, .* .*.%5*$* 3+

    )'-1'$* .* !!G=GGG -*(9M&$*2,$( .* 2*$)(5(( &* &('' (+,*$+25%,(,* 8$.$*&, .* .*.%5*$*3+ )'-1'$* .* !RG=GGG -*(9M'5^(4((( .* /$8%$( 3+ )'-1'$* .* !GG=GGG 8$eN?O eN? !P]O.*2,(+',* 3+ 3+,$*

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    97/154

    PL

    X'2 Q= .*,*$/(+'$*' eN? .* &-', 2'% .* $*5%&*$', '8*$*+, -%+(( (%-(*DGGR

    eN? 51-*5,', i eN? .*.%5,(:(-eN? .* $*5%&*$', \ HH=DLG Z H!=RGG\ D=HLG -*(

    4G:;S+ -%+' '%

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    98/154

    PR

    eN? 5* &1',* 8( .*.%2 \ DGQ=H!!OLL d LL] \ !FK=KDLOGK -*(

    X'2 D= @*,*$/(+'$*' eN? 51-*5,',

    eN? 51-*5,', \ DFG=GGG d !P] \ HL=FGG -*(

    X'2 Q= @*,*$/(+'$*' eN? .* &-',2'% .* $*5%&*$',

    eN? 51-*5,', i eN? 5* &1',* 8( .*.%2 eN? .* $*5%&*$', \!FK=KDLOGK Z HL=FGG \ !GP=!DLOGK -*(

    4GF; ?

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    99/154

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    100/154

    !GG

    %+ eN? .*.%5,(:(- .* FGG=GGG d !P] \ PF=GGG -*(

    4GH; V 215(*,',* 51/*$5('- '5^(4((1+*'4 3+ -%+' /'$,(* /$8%$( 3+)'-1'$* .* HG=GGG -*( 8$ eN? &* 5'$* -* '5^(, 3+ &$1&1$(* .*KG] 3+ -%+' /'$,(* ( HG] 3+ -%+' '&$(-(* _'5,%$' .* '5^(4((* *2,**/(23+ -%+' /'$,(*= e1, 3+ -%+' /'$,(* *' 8'5,%$*'45,$* 5-(*+(

    /$8%$( 3+ )'-1'$* .* FG=GGG -*( &$* 8$ eN?= X*+,$% 5'$* )'&$(/( 51+,$')'-1'$*' (+,*)1/&.*/6 B?

    eN? .*)(+* *;(

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    101/154

    !G!

    M-()$$( .* &$1.%2* 1$,1&*.(5*9M-()$$(-* .* 1$

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    102/154

    !GD

    -*(

    4GJ;I' (+)*+,'$(*$*' .* -' 28E$(,%- *;*$5((%-%( 8(+'+5('$ 2* 51+2,',-(&2'%+%( /(0-15 8(;O 3+ )'-1'$* .* DG=GGG -*(O 5'$* ' 812, '/1$,(4',51+,':(- 3+ &$1&1$(* .* QG]O -(&2' +*8((+. (/&%,':(-=

    B;&-(5'( ,$','/*+,%- 8(25'- .(+ &%+5, .* )*.*$* '- eN? ( &$*5(4'(2%/' .* eN?

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    103/154

    !GQ

    I*)1/&.*/6 B?

    U*,1.1-1

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    104/154

    !GH

    N'-1'$*' 3+ )'/' /$8%$(-1$ ===============================================HG=GGG -*(e';)'/'-!G] WHG=GGG -*( ; !G]7 =======================================H=GGG -*(A1/(2(1+ )'/'- GOF] WHG=GGG -*( ; GOF]7 =================================DGG -*(e1,'- :'4.* (/&14(,'$* eN?================================================HH=DGG -*(eN? !P] WHH=DGG -*( ; !P]7===================================================R=QPR -*(

    I*

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    105/154

    !GF

    W(7 2%&$'8'%,(-.* /';(/%/ !DG /DO *;5-%2() '+*;*-*

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    106/154

    !GK

    :%+%$( &* 5'$* 1 $*'-(4*'4=

    B;&-(5'( 5* &*$(1'. 8(25'- ,$*:%(* 2 81-12*'25 215(*,',*' 3+DG!G=

    )1/&.*/6 B?

    U*,1.1-1= @*,*$/(+'$*' &$1M$','N*+(,%$( 1:(+%,* .(+ 1&*$'(%+( 5'$* .'% .$*&, .* .*.%5*$*====!!F=GGG -*(N*+(,%$( 1:(+%,* .(+ 1&*$'(%+( 25%,(,* 8$.$*&, .* .*.%5*$*= FL=FGG -*(=X$1M$','============================================================================================= KL]

    ]KLOKKFGG=!LD

    GGG=!!F

    FGG=FLGGG=!!F

    GGG=!!F

    >>= @*,*$/(+'$*' eN? .* .*.%2========================================================!DL -*(!PG -*( ; KL] \ !DL -*( eN? .* .*.%2

    !PG -*( ; QQ] \ KQ -*( eN? +*.*.%5,(:(-

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    107/154

    !GL

    >>>= @*,*$/(+'$*' eN? .* &-',eN? 51-*5,',= W!!F=GGG -*( ; !P]7============================================D!=RFG -*(eN? .*.%5,(:(-=W!P=GGG -*( b !DL -*( 7======================================!P=!DL -*(eN? .* &-',WD!=RFG -*( Z !P=!DL -*( \ D=LDQ -*(7========================D=LDQ -*(

    I*

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    108/154

    !GR

    I*)1/&.*/6 B?

    V&*$'(%+*' $*'-(4', *2,* -()$'$* (+,$'51/%+(,'$O ('$ &*+,$% '&-(5'$*'25%,($(( 5% .$*&, .* .*.%5*$* ,$*:%(* 5'6

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    109/154

    !GP

    M Y*,' 2M( 51/%+(5* -%( ?I_? %+ 51. .* 3+$*)1/&.*/6 B?

    [%O +% *2,* 51$*5,O 3+,$%5E, &*+,$% ' 2* '&-(5' 25%,($*' 5% .$*&, .*.*.%5*$* -' 1 -()$'$* (+,$'51/%+(,'$ ,$*:%(* 5'6

    M Y*,' 2M( 51/%+(5* -%( ?I_? %+ 51. .* 3+$*

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    110/154

    !!G

    M ?I_? 2 1:(+ .15%/*+,* .* ,$'+2&1$, &*+,$% .1)*.($*',$'+2&1$,%-%( :%+%$(-1$ .(+ C1/E+(' 3+ f+

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    111/154

    !!!

    '5,()(,(( *51+1/(5* 3+ >,'-(' ( *2,* 3+$*)1/&.*/6 B?

    C*

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    112/154

    !!D

    4BJ;J=A= ?I_? J=C=IO 5% 2*.(%- 3+ Y%5%$*,(O C1/E+('O 5'$* :*+*8(5('4.* $*)1/&.*/6 B?

    eN? 51-*5,', \ D=GGG -*( ; !P] \ QRG -*(

    I*

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    113/154

    !!Q

    5* 51+.((( ,$*:%(* 3+.*&-(+(,* &*+,$% ' ,$*5* '5*'2,2%/T/*+(%+*`

    )1/&.*/6 B?

    eN? 51-*5,', \ D=GGG -*( ; !P] \ QRG -*(

    I*

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    114/154

    !!H

    @%&51+,$1- J=A= a J=C=I= */(,* 5,$* :*+*8(5('$%- 5$%(' (+(('- (M' 8'5,%$', 8$eN? 1 8'5,%$5% eN?M%- 51-*5,',= Y*+*8(5('$%- +%'55*&, 8'5,%$' &* /1,() 5 *- +% '$* .$*&, .* .*.%5*$* '- '5*2,%(eN?O 2(+)1/&.*/6 B?

    J*$)(5(%- *2,* $*'-(4', .* 5,$* 1 &*$21'+ (/&14':(- 5,$* 1 '-,&*$21'+ (/&14':(- ( 2* $*

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    115/154

    !!F

    4CH; J=A= a J=C=I= 5% 2*.(%- 3+ C1/E+(' ( 3+$*)1/&.*/6 B?

    YBe? J=C=IO &*$21'+(/&14':(-O 3+2+*3+$*

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    116/154

    !!K

    '%,1$(,(-1$ .(+ C1/E+(' 3+$*

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    117/154

    !!L

    A(8$' .* '8'5*$( ' -%( J=A= ?-8' \ LD=GGG -*( h LG=GGG -*( ' .*&(,&-'81+%- +% /'( &1',* '&-(5' $*)1/&.*/6 B?

    J,$%5,%$' .* 51/(2(1+'$ .(+ &%+5, .* )*.*$* '- eN? 2* '&-(5.* 8(*5'$*

    .',5E+. 51/(2(1+'$%- &$15*.*'4'2,8*-6

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    118/154

    !!R

    '7 &$(/*,* .* -' )E+4,1$ 1 8'5,%$ 2'% 1$(5* '-, .15%/*+, 5* 2*$)*,*.$*&, 8'5,%$*/(2&* +%/*-* 2%O (9

    :7 */(,* 1 8'5,%$ 2'% 1$(5* '-, .15%/*+, 5* 2*$)*,* .$*&, 8'5,%$5%/&$,1$%-%(=

    J* 51+2(.*$ 5 +%/'( .(+ &%+5,%- .* )*.*$* '- ,';*( &* )'-1'$*'

    '.%

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    119/154

    !!P

    A' %$/'$* ?-8' JCI )' 8'5,%$' 8$eN? ( '$* ( 1:-()1/&.*/6 B?

    V&*$'(%+*' *2,* %+ 2*$)(5(% &*+,$% 5'$* -15%- &$*2,$(( *2,* 3+ C1/E+('O&$*2,',1$%- 8((+. 1:-(

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    120/154

    !DG

    :*+*8(5('$%- #'/'O &*$21'+ 0%$(.(5 2,':(-(, 3+ X1-1+(' (3+$*

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    121/154

    !D!

    '5^(4((* (+,$'51/%+(,'$.* :%+%$( .* !F=GGG *%$1= S+ '&$(-(* DG!G:*+*8(5('4 .* 2*$)(5(( .* 51+2%-,'+ 3+ .1/*+(%- 51+,':(- 3+)'-1'$* .* !=DGG *%$1 .* -' 215(*,',*' #'/'O 215(*,',* 51/*$5('-2,':(-(,3+ X1-1+(' ( 3+$*)1/&.*/6 B?

    [% *2,* 51$*5,= A^('$ .'5+1,(8(5'$*' ' 812, .*&%25% 3+,E$4(*$*O *' 3(

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    122/154

    !DD

    &$1.%5* *8*5,*-* .(+ /1/*+,%- &$*)4%, 3+ 5'.$%- +1,(8(5$(( &*+,$%'&-(5'$*' ,';$(( 1&*$'(%+((=

    4IJ; A'$* 2%+, ,*$/*+*-* .* .*&%+*$* ' .*5-'$'(*( $*5'&(,%-',()* .*eN?`

    )1/&.*/6 B?

    [%O 3+,$%5E, '5*'2,1&*$'(%+* +% $*&$*4(+,1 '5^(4((* (+,$'51/%+(,'$5( 1 '5^(4((* -15'-3+ f+

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    123/154

    !DQ

    '-511- *,(-(5 51+5*+,$'(* FG]O .* GOF -T2,(5--' &$**;,*$+ .* !GG*%$1T2,(5-O +*8((+. &-'2',* 3+ $*)1/&.*/6 C?

    ?55(4' \ KH d HODKRR d WD=GGG d !G7T!=GGG \ F=HKH -*(

    4JG; X$*5(4'( &$1.%2*-* &*+,$% 5'$* 2* '&-(5'55(4* '$/1+(4',*=

    )1/&.*/6 C?

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    124/154

    !DH

    C*)1/&.*/6 C?

    ?-,* &$1.%2* '55(4':(-* .*5E, '55(4*-* '$/1+(4',* 2%+,6M 5'8*'%' )*$.*M 5'8*'%' &$0(,M 5'8*'%' 21-%:(-=

    I*

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    125/154

    !DF

    4JJ; X$*5(4'( ,*$/*+%- -' 5'$* ,$*:%(* .*&%2.*5-'$'(' .* '55(4*=

    )1/&.*/6 C?

    N'-= S+ )'/\ D d H GGG d HODKRR \ QH=!FG -*(e';)'/'-\ !G] d QH=!FG \ Q=H!F -*(A1/(2(1+ )'/'- \ G=F] d QH=!FG \ !L! -*(?55(4' \ DDF dH d HODKRR \ Q=RHD -*(

    :A4;f+ '+,$*&14(, 8(25'- -()$*'42&$* 51+2%/ RG GGG &'5^*,* .* ()1/&.*/6 C?

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    126/154

    !DK

    X$1.%2*-* '55(4':(-* 2%+, 5*-* '2%&$' 5$1$' 2* '&-(5 '55(4*-*'$/1+(4',*O $*2&*5,()6

    '7'-511- ( :%,%$( '-511-(5*9:7,%,%+ &$*-%5$',957&$1.%2* *+*$)1/&.*/6 C?

    J* &1',* 51+2(.*$' 5.*&-'2'$*' (+,$'51/%+(,'$' &$1.%2*-1$ '55(4':(-*'$* -15 3+ $*

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    127/154

    !DL

    A1. .* &$15*.%$' 8(25'-'O $QO '$,= QQO '-(+ !O RW!7 X*+,$% './(+(2,$'$*'(/&14(,*-1$O ,';*-1$O 51+,$(:%((-1$ ( ' '-,1$ 2%/* .',1$',* :%

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    128/154

    !DR

    >+2&*5(' 8(25'- 2* 8(+'-(4*'4 3+ .',' .* !G (%+(* DG!G ( '$* 5'$*4%-,', 2,':(-($*' %+*( .(8*$*+* 2%&-(/*+,'$* -' (/&14(,%- &*2'-'$(% 8' .* 5*- .',1$', ( .*5-'$', -' DF ('+%'$(*O .* F=GGG -*(=V$'+%'$(* Z DG>%+(* DG!GU'01$$( .* 3+,E$4(*$* \ F=GGG ; !HL 4(-* ; GO!] \ LQF -*(

    I*

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    129/154

    !DP

    2* .*281'$*8*5,() '5,()(,',*' &$(+5(&'-9

    I*-81)O -' '5*2,' .(+ %$/')E+. &$1 DGGP 3+ 2%/ .* DG=GGG -*(= J15(*,',*' )($*'4 -',*$/*+%- -*

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    130/154

    !QG

    I*

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    131/154

    !Q!

    M 51/%+(5',-' .',' .* !G ('+%'$(* DG!G6 QGG=J15(*,',*' *8*5,%*'4&*+,$% 1:-(

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    132/154

    !QD

    $*5,(8(5',()*O &*+,$% .(8*$*+*-* .* 1:-()1/&.*/6 I?

    A1. .* &$15*.%$' 8(25'-'O W$Q7O '$,= !DGO '-(+ !O mW!7 U'01$$(-* .*

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    133/154

    !QQ

    3+,E$4(*$* 2* 5'-5%-*'4&*+,$% 8(*5'$* 4( .* 3+,E$4(*$*O 3+5*&E+. 5% 4(%'(/*.(', %$/,1'$* ,*$/*+%-%( .* 25'.*+( &E+-' .',' 2,(+)1/&.*/6 I?

    !F 4(-* .* -' .',' '8($(( '+%+%-%(=

    I*

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    134/154

    !QH

    :4I; A'/*$' &$18*2(1+'-oAnO &*$21'+0%$(.(5.* %,(-(,',* &%:-(5O '$*1$ DGGHO ,*$/*+%- .* &$*25$(&(*3+5*&* 25%$

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    135/154

    !QF

    .$*&,%-%( .* ' 2,':(-( 1:-()1/&.*/6 I?

    @?= N' */(,* .*5(4(' .* (/&%+*$*O 3+,$%5E,O 51+81$/ &$*)*.*$(-1$ -*

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    136/154

    !QK

    I*

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    137/154

    !QL

    $*4%-,',* .(+ 51$*5,'$*' .*5-'$'((-1$ 2'% /1.(8(5'$*' %+*( .*5(4(( .*(/&%+*$*O /'01$$(-* .* 3+,E$4(*$* 2* .',1$*'43+5*&E+. 5% 4(%' (/*.(',%$/,1'$* 25'.*+*( 5$*'+*( 8(25'-* &*+,$% 5'$* 2M' 2,':(-(, .(8*$*+' (

    &E+-' .',' 2,(+

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    138/154

    !QR

    $*4%-,',* .(+ 51$*5,'$*' .*5-'$'((-1$ 2'% /1.(8(5'$*' %+*( .*5(4(( .*(/&%+*$*O /'01$$(-* .* 3+,E$4(*$* 2* .',1$*'43+5*&E+. 5% 4(%' (/*.(',%$/,1'$* 25'.*+*( 5$*'+*( 8(25'-* &*+,$% 5'$* 2M' 2,':(-(, .(8*$*+' (

    &E+-' .',' 2,(+)1/&.*/6 I?

    [f

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    139/154

    !QP

    V$

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    140/154

    !HG

    .*:(,1'$* 5% &$()($* -' *-(:*$'$*' .* 5,$* ,*$%- &1&$(, 3+ 8')1'$*'2' ' 2%/*-1$ +*5*2'$* &-(( .$*&,%$(-1$ 2'-'$('-*` B;&-(5'(=

    )1/&.*/6 I?

    @?

    X-',' 1:-(

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    141/154

    !H!

    ,*$/*+ .* F '+(O 5% *;5*&(' 5'4%-%( 3+ 5'$* -*)1/&.*/6 I?

    A1+,*2,'(' 2* &1',* 8'5* 3+ ,*$/*+ .* !F 4(-*O 2%: 2'+5 (%+*' .*5.*$((O.* -' .',' 5E+.6

    '751+,*2,',1$%- ' -%', 5%+1,(+.* *;*5%,'$*' 1$( .* '5,%- .* *;*5%,'$*&* 5'$* -* 51+,*2,O .(+ 51/%+(5'$*' 21/'(*( 2'% .(+ '-, 3+,((+'$*&$(/(,1$(O 3+ -(&2' '5*2,1$'O 5% 15'4(' *8*5,%$(( *;*5%,$(( 2(-(,* 2'% 3+'-, /1.9

    :751+,*2,',1$%- ' -%', 5%+1,(+O &1,$()(, -(,= '7O .* $*8%4%- 1$

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    142/154

    !HD

    :F4; @(+ /1/*+,%- (+.(2&1+(:(-(4$(( 2%/*-1$ *;(2,*+,* &$*5%/ ( 5*-1$)((,1'$* &$1)*+(,* .(+ 3+5'2$(-* 4(-+(5* 3+ 51+,%$(-* 3+ -*( ( 3+)'-%,O :+5(-* +% )1$ &$15*.' -' .*51+,'$*' .15%/*+,*-1$ .* &-',

    &$(/(,* ( +% )1$ '55*&,' '-,* &-( .(+ 51+,%$(-* .*:(,1$(-1$O &E+-''5^(,'$*' (+,*

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    143/154

    !HQ

    U'01$$( 5'-5%-',* 3+ '+%- DG!G6 H=GGG ; QGG ; GO!] \ !=DGG -*(

    I*

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    144/154

    !HH

    M !F 2*&,*/:$(*6 !=GGG -*(9M !F .*5*/:$(*6 !=GGG -*(=A1+,$(:%':(-%- &-,*,* .1'$ &$(/*-* ,$*( $',*=@%&.*&%+*$*' .*5-'$'(*( .* )*+(, &* '+%- DGGPO $*2&*5,() -' .','.* !F /'( DG!GO 1$

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    145/154

    !HF

    )1/&.*/6 I?

    U'01$$( 5'-5%-',* 3+ '+%- DGGP6X*+,$% &-',' '+,(5(&',Q6 !=GGG ; !GL 4(-* ; GO!] \ !GL -*(X*+,$% &-',' '+,(5(&',H6 !=GGG ; !K 4(-* ; GO!] \ !K -*(

    U'01$$( 5'-5%-',* 3+ '+%- DG!G6 D=GGG ; QGG ; GO!] \ KGG -*(

    I*

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    146/154

    !HK

    .* F /'$,(* DGGPO .*5(4(' .* &-( '+,(5(&',* &*+,$% '+%- 8(25'- DGGP3+ 5'$* 1$

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    147/154

    !HL

    .* !F /'( DG!GO 1$

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    148/154

    !HR

    )1/&.*/6 I?

    '7.',*-* .* (.*+,(8(5'$* ' 51+,*2,',1$%-%(9:71:(*5,%- 51+,*2,'(*(957/1,()*-* .* 8'&, ( .* .$*&,9.7.1)*4(-* &* 5'$* 2* 3+,*/*('49*72*/+,%$' 51+,*2,',1$%-%( 2'% ' 3/&%,*$+(5(,%-%( '5*2,%('O &$*5%/ (

    ,'/&(-' 3+ 5'4%- &*$21'+*-1$ 0%$(.(5*= @1)'.' 5'-(,(( .* 3/&%,*$+(5(, '-51+,*2,',1$%-%(O &*$21'+8(4(52'% 0%$(.(5O 2* 8'5* &1,$()(, -*

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    149/154

    !HP

    )1/&.*/6 I?

    [f=J%+, 2%&%2* *;*5%,$(( 2(-(,* 1$(5* :%+%$( /1:(-* '-* .*:(,1$%-%(= A*-*.1%/'(+( '-* '215(',%-%( +% '&'$(+ 215(*,(( .*:(,1'$*O .*5( +% &1, 8(2*5^*2,$',*=

    I*

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    150/154

    !FG

    (/&14(, &* &$18(, '8*$*+, ,$(/*2,$%-%( > DGGP 3+ 5%'+,%/ .* !G=GGG-*(= @*5(4(' .* (/&%+*$* &$(+ 5'$* 1$)1/&.*/6 I?

    @'= X$(+ $*,$'

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    151/154

    !F!

    )1/&.*/6 I?

    @1:E+.' .',1$', *2,* -' +()*-%- /'01$$(( .* 3+,E$4(*$*O $*2&*5,() .*GO!] &*+,$% 8(*5'$* 4( .* 3+,E$4(*$*

    I*

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    152/154

    !FD

    W$Q7 '$,= !!FO '-(+= QO -(,= 5

    :GJ; V$)1/&.*/6 I?

    A1.%- +%/*$(5 &*$21+'-=

    I*

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    153/154

    !FQ

    :H:; A1+81$/ &$*)*.*$(-1$ -*

  • 7/23/2019 109728479 Suport Curs Fiscalitate Acces CECCAR

    154/154

    @($*5('