actv agricole

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UNIVERSITATEA ŞTEFAN CEL MARE SUCEAVAFACULTATEA ŞTIINŢE ECONOMICE ŞI ADMINISTRAŢIE PUBLICĂINFORMATICĂ-ECONOMICĂ, ANUL I

STUDIU DE CAZ LA DISCIPLINA FINANŢE PUBLICE: EVOLUŢIA

INDICATORULUI – IMPOZITUL PE VENITURILE DIN ACTIVITĂŢI

AGRICOLE

REALIZATOR: VORNICU CĂTĂLINA ANCUŢAGRUPA III

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Cuprins

1. Indi!"#$%& ' I()#*i"%& )+ +ni"%& din !"ii"i !/$i#&+......................................................... 0

1.1 D+ini i+....................................................................................................................................0ț

1.2 C#"+&+ d+ i()#*i"!$+......................................................................................................01.0 V+ni"%$i n+i()#*!3i&+....................................................................................................0

2. E#&%i! !$ii indi!"#$%&%i, ! PIB-%&%i 4i ! Indi+&%i )$+ %&%i d+ #n5%( din R#(6ni! 7nț

)+$i#!d! 2889-281........................................................................................................................

0. An!&i*! indi!"#$i$ d+ #&%(, d+ 5"$%"%$ 4i din!(ii ! I()#*i"%& )+ +ni"%& din !"ii"i

!/$i#&+ 4i in"+$)$+"!$+! d!"+$ #3in%"+.........................................................................................

0.1 An!&i*! indi!"#$i$ d+ #&%(..................................................................................................

0.2 An!&i*! indi!"#$i$ d+ 5"$%"%$..............................................................................................;

0.0 An!&i*! din!(iii.......................................................................................................................<

. R+)$+*+n"!$+! /$!i ! +#&%i+i I()#*i"%& )+ +ni"%& din !"ii"i !/$i#&+ 7n )+$i#!d!

!n!&i*!"...........................................................................................................................................9

;. Bi3&i#/$!i+............................................................................................................................... 18

2


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1 In!i"#$%ru& – I'p%(i$u& p) *)ni$u& !in #"$i*i$+,i #-ri"%&)

11 D).ini i)țV+ni"%$i&+ din !"ii"i !/$i#&+ %)$ind +ni"%$i&+ #3in%"+ indiid%!& 5!% 7n"$-# #$( d+

!5#i+$+, $ )+$5#n!&i"!"+ =%$idi, din : %&"i!$+! )$#d%5+$ !/$i#&+ +/+"!&+, +>)!"!$+!

)&!n"!ii$ i"i#&+, )#(i#&+, !$3%4"i$ $%"i+$i 4i !&"+&+ !5+(+n+! $+4"+$+! 4i +>)!"!$+!

!ni(!&+$, in&%5i din !$ii!$+! )$#d%5+$ d+ #$i/in+ !ni(!&, 7n 5"!$+ n!"%$!&.1/ C%$)&) !) i'p%(i$#r)

I()#*i"%& )+ +ni"%& n+" din !"ii"i !/$i#&+ 5+ !&%&+!* )$in !)&i!$+! %n+i #"+ d+ 1<

? !5%)$! +ni"%&%i n+". O$i+ #n"$i3%!3i& !$+ d+54#!$ # !"ii"!"+ !/$i#& )+n"$% !$+

+ni"%& 5+ d+"+$(in )+ 3!* d+ n#$( d+ +ni" !$+ #3&i/!i! d+ ! d+)%n+ !n%!& # d+&!$!i+ &!

#$/!n%& i5!& #()+"+n", )6n &! d!"! d+ 2; (!i in&%5i ! !n%&%i i5!&, )+n"$% !n%& 7n %$5.P&!"! i()#*i"%&%i !n%!& 5"!3i&i" #n#$( d+i*i+i d+ i()%n+$+ !n%!&+ 5+ ++"%+!* "$+

3%/+"%& d+ 5"!" 7n d#% $!"+ +/!&+, !5"+& : ;8 ? din i()#*i" )6n &! d!"! d+ 2; #"#(3$i+

in&%5i 4i ;8 ? din i()#*i" )6n &! d!"! d+ 1; d++(3$i+ in&%5i : i()#*i"%& 5+ i$+!* &!

3%/+"%& d+ 5"!" 4i din !+5"! n% 5+ di5"$i3%i+ #"+ d+!&!"+ "$+ 3%/+"+&+ !&+.

10 V)ni$uri n)i'p%(#i&)

N% 5%n" +ni"%$i i()#*!3i&+ +ni"%$i&+ $+!&i*!"+ d+ )+$5#!n+ i*i+@(+(3$ii !5#i+$i$

$ )+$5#n!&i"!"+ =%$idi din !$ii!$+! 7n 5"!$+ n!"%$!& ! %$("#!$+$ :

- )$#d%5+ %&+5+ din $! 5&3!"i, +>&%5i (!5! &+(n#!5. n !*%& (!5+i &+(n#!5+

5%n" +ni"%$i n+i()#*!3i&+ n%(!i +ni"%$i&+ $+!&i*!"+ din +>)!"!$+! 4i !$ii!$+! !+5"+i! 7n#&%( d+ (!>i(%( 28 (@!n din )d%$i&+ )+ !$+ #n"$i3%!3i&ii &+ !% 7n )$#)$i+"!"+

- )$#d%5+ !)"%$!"+ din !%n! 5&3!"i, % +>+)i! +$ $+!&i*!"+ din !"ii"!"+! d+

)+5%i" #(+$i!& 5%)%5+ i()%n+$ii )#"$ii" )$++d+$i$ +ni"%$i$ din !"ii"i ind+)+nd+n"+

- +ni"%$i&+ #3in%"+ din +>)!"!$+! )4%ni$ 4i 6n++$ n!"%$!&+

- %&"i!$+! "+$+n%$i$ % )&!n"+ %$!=+$+ /$!(in++ 4i &+/%(in#!5+ )+n"$% )$#d%i! d+

(!5 +$d+ d+5"in!"+ %$!=$ii !ni(!&+$ )+n"$% !$+ +ni"%& 5+ d+"+$(in )+ 3!*! n#$(+$ d++ni"

/ E*%&u,i# *#&%rii in!i"#$%ru&ui2 # PIB3u&ui 4i # In!i")&ui pr) u&ui !) "%nsu'ț

!in R%'5ni# 6n p)ri%#!# /7783/7190


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T#)& 1: E*%&u i# V)ni$uri&%r $%$#&)2 VAG2 PIB i IP 6n R%'5ni# 6n p)ri%#!# /7783/719ț ș

Ep&i"# iiț /778 /717 /711 /71/ /710 /719

V+ni"%$i "#"!&+ ;.


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2810 :7.240

102,90∗100=7035,95

281 :175.803

102,4∗100=171682,61

3 P#nd+$+! V+ni"%$i$ din !"ii"i !/$i#&+ 7n PIB:

VAGPIB VAG

PIB∗100

2889 :50.802

491.274 .000∗100=1,03

2818 :4.008

513.641 .000∗100=7,80

2811 :4.056

578.552.000∗100=7,01

2812 :6.868

585.200 .000∗100=1,17

2810 :7.240

649.000.000∗100=1,11

281 :175.803

658.600.000∗100=2,66

0/ An#&i(# in!i"#$%ri&%r !) s$ru"$ur+VAG

Venituri Totale∗100

T#)& /: In!i"#$%ri !) s$ru"$ur+

Anu& S$ru"$ur# )"%n%'i"+ Ep&i"# iiț2889 50.802

75.689.755∗100=0,06

Din V+ni"%$i&+ "#"!&+ 7n !n%& 2889,

)+n"$% VAG 5-!% !!" 8,8


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2810 7.240

98.182.530∗100=0,007

Din V+ni"%$i&+ "#"!&+ 7n !n%& 2810,

)+n"$% VAG 5-!% !!" 8,88?

281 175.803

100.932.274∗100=0,17

Din V+ni"%$i&+ "#"!&+ 7n !n%& 281,

)+n"$% VAG 5-!% !!" 8,1?

00 An#&i(# in!i"#$%ri&%r !in#'i"i p)n$ru V)ni$uri&) !in #"$i*i$+,i #-ri"%&)

T#)& 0: M%!i.i"#r)# #s%&u$+ 6n pr),uri n%'in#&) 4i r)#&) # V)ni$uri&%r !in #"$i*i$+,i #-ri"%&)

M%!i.i"#r)# #s%&u$+ 6n pr),uri n%'in#&)VAG1 ' VAG8

M%!i.i"#r)# #s%&u$+ 6n pr),uri r)#&)

1881888

8

1

1×−×

IP

VAG

IP

VAG

An%& d+ $++$in-2818 An%& d+ 3!*-2889

.88 ' ;8.82 -


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1881881 −×VAG

VAG

CPT 1

CPT 0

IP8

An%& d+ $++$in-2818 An%& d+ 3!*-2889

8

811,92188188D82.;8

88D.:−=−×

An%& d+ $++$in-2818 An%& d+ 3!*-2889.88

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92,8288.;D;@888.


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9 R)pr)()n$#r)# -r#.i"+ # )*%&u,i)i I'p%(i$u&ui p) *)ni$u& !in #"$i*i$+,i&) #-ri"%&) 6n

p)ri%#!# /7783/719

2009 2010 2011 2012 2013 2014

0

20,000

40,000

60,000

80,000

100,000

120,000

140,000

160,000

180,000

200,000

Evoluţia impozitului pe venitul din activităţi agricole în România în perioada 2009-2014

Evoluţia impozitului pe

venitul din activităţi

agricole în Romnia în

perioada 2009!2014

Din /$!i%& d+ (!i 5%5 5+ #35+$ 7n )+$i#!d! 2889-281 5-! 7n$+/i5"$!" # &%"%! i+ !ț

I()#*i"%&%i )+ +ni"%& din !"ii"i&+ !/$i#&+, !!$+! !+5"+i! ! 5*%" 7n !n%& 2818 ! d+ț

!n%& )$++d+n", %$(6nd 5 $+!5 )6n 7n !n%& 281.

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Bi3&i#/$!i+:

o L+"#$ %ni+$5i"!$ D$. G+#$/+ M#$#4!n , S%)#$" %$5 Fin!n+ P%3&i+,

Uni+$5i"!"+! ,,Ş"+!n +& M!$+

o Ci%3#"!$i% I$in!-Ş"+!n!, Fin!n+, Edi"%$! Did!"i 4i P+"!/#/i, B%%$+4"i, 2818

o B%/+"%& /+n+$!& #n5#&id!" .(in!n"+.$#

o M+"#d#/i! d+ 5#&% i#n!$+ ! d+#n"%$i$ % 5%(+ n+/!"i+ d+ T!> )+ !!$+!ț

!d%/!" % #) i%n+ d+ $!(3%$5!$+ ț .5"!"i.!n!.$#o I!#3 P P!n"+!, G+. B#d+!, C#n"!3i&i"!"+! in!ni!$ $#(6n+!5!, Edi"%$! In"+&$+d#,

D+!, 288

o C#d%& Fi5!& % N#$(+&+ M+"#d#/i+ d+ !)&i!$+, #n#$( % OUG n$. 12;@2811 i Gș

;8@2812

18
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