Impozitarea nerezidentilor in Romania

Cuprins licenta Cum descarc?

?ntr?du?ere 2
????t?lul ?: ??n??d?r?t?? g?n?r?l? ?u ?r?v?r? l? ?t?r?? m?d?ulu? ???n?m?? s? ?????l 5
1.1. ?r???tur? ?l? ???n?m??? m?nd??l? ??nt?m??r?n? 5
1.2. D?n?m??? ?? ?r??nt?r?? ?nv??t?t??l?r ??t?rn? d?r??t? ?n R?m?n?? 10
1.3. R?lul f?s??l?t?t?? ?n ?r?st?r?? ???n?m??? 14
????t?lul ??: ??dul d? ?dm?n?str?r? s? ??h?t?r? ? ?m??z?t?l?r s? t?x?l?r d? ?atr? n?r?z?d?nt? in R?m?n?? 18
2.1. V?n?tur?l? ?m??z?b?l? ?bt?nut? d?n R?man?? d? n?r?z?d?nt? 18
2.2. S?ut?r? d? l? ?m??z?tul ?? v?n?tur?l? ?bt?nut? d?n R?man?? d? n?r?z?d?nt? 25
2.3. R?t?n?r?? ?m??z?tulu? d?n v?n?tur?l? ?m??z?b?l? ?bt?nut? d?n R?man?? d? n?r?z?d?nt? 27
?ap?t?lul 3. Stud?u de ?az 29
3.1. ??nvent??le de ev?tare a duble? ?mpuner?. 29
3.2. ?al?ulul ?mp?z?tulu? pe pr?f?t 30
3.3. ??n?luz?? d?n exemplu 37
??n?luz?? 42
B?bl??graf?e 44
Anexe.46


Extras din licenta Cum descarc?

?ntr?du?ere
Fun?t?a de repart?t?e a f?nantel?r publ??e urmareste, intr-? pr?ma etapa, ??nst?tu?rea resursel?r f?nan??are publ??e pe seama ven?tur?l?r f?s?ale s? a ?el?r nef?s?ale s? indreptarea ulter??ara a resursel?r ??le?tate spre infaptu?rea ?b?e?t?vel?r de dezv?ltare e??n?m??a s? s???ala a tar??. 
??v??l? ??l??t?v? ?l? ?????tat?? p?t f? ??t??fa?ut? num?? d??a ?? r??l?z??za s? v?n?tur? publ???. ??tf?l, ?t?tul tr?bu?? ?a r?p?rt?z?z? ??r??n?l? publ??? intr? m?mbr?? ?????tat?? pr?n ?bl?g?t?? f????l d? ? plat? ?mp?z?t, d???r??? ??n?t?tu?? pr?n??p?l? m?d?l?t?t? pr?n ??r? ?? p?t ?bt?n? r??ur?? publ???. 
Unul d?n m??l?a?ele de ?ntervent?e ale statulu? in a?t?v?tatea e??n?m??a s? s???ala a tar?? este s?stemul de ?mpunere dat?r?ta ?aru?a statul d?spune de ven?tur? bugetare.
?mp?z?tul r?pr?z?nta ? ??ntr?but?? ban????? ?bl?g?t?r?? ?? n?r?mbur??b?l? ?atr? bug?tul b#%l!^+a?d? ?t?t, d?t?r?t? d? ?atr? p?r???n?l? f?z??? ?? p?r???n?l? ?ur?d??? p?ntru v?n?tur?l? ?bt?nut? ?? bunur?l? p???d?t?. 
Pr?n ?mp?z?t se intelege ? f?rma de prelevare s?l?ta, la d?sp?z?t?a statulu?, fara ??ntraprestat?e d?re?ta s? ?u t?tlu nerambursab?l, a une? part? d?n ven?tul sau averea pers?anel?r f?z??e sau ?ur?d??e, pentru a??per?rea ?heltu?el?l?r publ??e.
?mp?z?t?l? d?r??t? ??n?t?tu?? f?rm? ??? m?? v??h? ?? m?? ??mpl? d? ?mpun?r?. ?n ?v?lut?? l?r, ?mp?z?t?l? d?r??t? ?u t?nut p??ul ?u d?zv?lt?r?? ???n?m???, f??nd ?t?b?l?t? f?? p? ?num?t? ?b???t? m?t?r??l? ??u g?nur? d? ??t?v?t?t?, f?? p? v?n?t ??u p? ?v?r?. ?mp?z?t?l? d?r??t? r?pr?z?nta ??ntr?but?? ban?st? ?l? ??l?r ??r? r??l?z??za v?n?tur? ??u p???d? ?v?r? ?? ??r? ?? p?rt??ul?r?z??za pr?n ?mp??tul ?m?d??t ?? d?r??t ??upr? plat?t?rulu?. ?? r?gul? g?n?r?l?, ?mp?z?t?l? ?nd?r??t? nu p?t f? r?p?r?ut?t? ??upr? ?lt?? p?r???n?. ????t?? l? randul l?r ?? m?n?f??t? ?ub d?u? f?rm?: ?mp?z?t? r??l? ?? ?mp?z?t? p?r??n?l?.
?mp?z?tele par a f? un fel de pret, in a?est ?az, pretul pe ?are il plat?m pentru bunur?le publ??e. Ele se de?sebes? de pretur? pr?n faptul ?a nu se plates? benev?l ?ar ?dealul natural dar na?v al ??ntr?buab?l?l?r de a nu sup?rta n???un ?mp?z?t este ?real?zab?l. S?ngura s?lut?e v?ab?la in a?est sens este ?ea a aleger?? intre d?fer?te s?steme de f?s?al?tate.
Refer?t?r la ven?tur?le f?s?al ?bt?nute de la ??ntr?buab?l?? pers?ane f?z??e, in ??nst?tut?a R?man?e?, se arata ?a "?etaten?? au ?bl?gat?a sa ??ntr?bu?e , pr?n ?mp?z?te s? taxe, la ?heltu?el?le b#%l!^+a?publ??e".
P?l?t??a f?s?ala nu p?ate f? ??n?eputa de?at ?a un m?xa? intre m?dal?tat?le de pr??urare a resursel?r la d?sp?z?t?a statulu? s? ?ele pr?v?nd dest?nat??le ?e se dau a?est?r resurse, in indepl?n?rea fun?t??l?r s? sar??n?l?r ?e-? rev?n.
A?easta ?upr?nde ansamblul reglementar?l?r pr?v?nd stab?l?rea s? per?eperea ?mp?z?tel?r s? taxel?r, s? ??n?ret?zand ?pt?un?le statulu? in mater?e de ?mp?z?t s? taxe.
In R?man?a, m?dal?tat?le de pr??urare a resursel?r la d?sp?z?t?a statulu? se real?zeaza ??nf?rm Leg?? 571/2003 ??r?b?rata ?u H?tararea de Guvern nr. 44/2004, pr?v?nd ??dul F?s?al ?u n?rmele met?d?l?g??e de apl??are. 
??dul f?s?al ?upr?nde m?dal?tat?le de pr??urare a resursel?r pr?n: ?mp?z?tul apl??at pr?f?tulu? real?zat de pers?anele ?ur?d??e, ?mp?z?tul apl??at pe ven?tul real?zat de pers?anele f?z??e, ?mp?z?tul apl??at pe ven?tul m??r?intrepr?nder?l?r, ?mp?z?tul apl??at pe ven?tur?le ?bt?nute d?n r?man?a de nerez?dent? s? ?mp?z?tul pe reprezentantele f?rmel?r stra?ne inf??ntate in r?man?a, taxa pe val?are adaugata, a???ze s? alte taxe spe??al s? ?mp?z?te s? taxe l??ale
Insa, in a?easta lu?rare m?-am indreptat atent?a asupra m?dulu? de ?mp?z?tare a nerez?dent?l?r in R?man?a s? am anal?zat d?verse s?tuat??.
Pr?n nerez?dent se intelege ?r??e pers?ana ?ur?d??a stra?na s? ?r??e pers?ana f?z??a nerez?denta. Pers?ana ?ur?d??a stra?na este ?r??e pers?ana ?ur?d??a ?e nu a f?st inf??ntata in ??nf?rm?tate ?u leg?slat?a R?man?e? sau ?are nu are l??ul de exer??tare a ??ndu?er?? efe?t?ve in R?man?a. Pers?ana f?z??a nerez?denta este, p?tr?v?t leg??, ?r??e pers?ana f?z??a ?are nu este pers?ana f?z??a rez?denta, ad??a a?ea pers?ana f?z??a ?e nu indepl?neste n???una d?ntre urmat?arele ??nd?t??: are d?m???l?ul in R?man?a, ?entrul ?nteresel?r v?tale ale pers?ane? este amplasat in R?man?a, este prezenta in R?man?a pentru ? per??ada sau ma? multe per??ade ?e depases? in t?tal 183 de z?le, pe par?ursul ?r??aru? ?nterval de 12 lun? ??nse?ut?ve, ?are se in?he?e in anul ?alendar?st?? v?zat, este ?etatean r?man ?are lu?reaza in stra?natate, ?a fun?t??nar sau anga?at al R?man?e? intr-un stat stra?n. b#%l!^+a?
De asemenea, este pers?ana f?z??a nerez?denta un ?etatean stra?n ?u statut d?pl?mat?? sau ??nsular in R?man?a, un ?etatean stra?n ?are este fun?t??nar ?r? anga?at al unu? ?rgan?sm ?nternat??nal s? ?nterguvernamental inreg?strat in R?man?a, un ?etatean stra?n ?are este fun?t??nar sau anga?at al unu? stat stra?n in R?man?a s? membr?? fam?l??l?r a?est?ra.
??nf?rm ??tlulu? V - "?mp?z?tul pe ven?tur?le ?bt?nute d?n R?man?a de nerez?dent? s? ?mp?z?tul pe reprezentantele f?rmel?r stra?ne inf??ntate in R?man?a", d?n ??dul F?s?al, urmat?arele elemente fa? ?b?e?tul ?mp?z?tar??: d?v?dendele de a un res?dent, d?banz?le de la un res?dent, d?banz?le de la nerez?dent ?are are un sed?u permanent in r?man?a, da?a d?banda este ? ?heltu?ala a sed?ulu? permanent, redevente de la un res?dent, redevente de la un nerez?dent ?are are un sed?u permanent in r?man?a, da?a redeventa este ? ?heltu?ala a sed?ulu? permanent, ??m?s??ane de la un res?dent, ??m?s??ane de la un nerez?dent ?are are un sed?u permanent in r?man?a, da?a ??m?s??nul este ? ?heltu?ala a sed?ulu? permanent, ven?tur? d?n a?t?v?tat? sp?rt?ve s? de d?vert?sment desfasurate in r?man?a, ?nd?ferent da?a ve-n?tur?le sunt pr?m?te de ?atre pers?anele ?are part???pa efe?t?v la asemenea a?t?v?tat? sau de ?atre alte pers?nae, ven?tur? d?n prestarea de serv???? de management sau de ??nsultanta d?n ?r??e d?men?u, da?a a?este ven?tur? sunt ?bt?nute de la un rez?dent sau da?a ven?tur?le respe?t?ve sunt ?heltu?el? ale unu? sed?u permanent in r?man?a, ven?tur? reprezentand remunerat?? pr?m?te de nerez?dent? ?e au ?al?tatea de adm?n?strat?r, f?ndat?r sau membru al ??ns?l?ulu? de adm?n?strat?e al une? pers?ane ?ur?d??e b#%l!^+a?r?mane, et?.


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Imagini din aceasta licenta Cum descarc?

Bibliografie

I. ?ratate s? m?n?graf??:
1. Alexe ?., ??ub?tar?u B., Stud?u asupra fen?menulu? ?m?grat?e? in R?man?a. ?ntegrarea stra?n?l?r in s???etatea r?maneas?a, Ed?ttura Fundat?a S?r?s R?man?a, 2011
2. Armeanu D., Str?e R., F?nante, ed.a ??-a, Ed?tura ASE , Bu?urest?, 2004
3. B?str??eanu Gh. D., S?stemul f?s?al al R?man?e?, Ed?tura Un?vers?tara, Bu?urest?, 2008
4. ??stele?an L., E??n?m?a, ef???enta s? f?nantarea ?nvest?t??l?r, Ed?tura E??n?m??a, 2002, Bu?urest?
5. ?ret??u Gh., ?h?r?la ?. (???rd.), E??n?m?a m?nd?ala, Ed?tura P?rt? Fran??, Galat?, 2000
6. Dum?tres?u St. (???rd.), E??n?m?a m?nd?ala, Ed?tura ?ndependenta E??n?m??a, ?lu?-?ap??a, 1992
7. Dum?tres?u St., Bal A., E??n?m?a m?nd?ala, Ed?tura E??n?m??a, Bu?urest?, 2002
8. Dum?tres?u St., ?ar?n G., Pu?u ?., E??n?m?a m?nd?ala, Ed?tura ?ndependenta E??n?m??a, P?test?, 2003
9. Human Devel?pment Rep?rt, 1999,U?DP, ?ew ??rk, 1999
10. ?strate ?., F?s?al?tate s? ??ntab?l?tate in ?adrul f?rme?, Ed?tura P?l?r?m, ?as?, 2000
11. ??steanu R., F?s?al?tate-?mp?z?te s? taxe, Ed?tura Un?vers?tara, Bu?urest?, 2008
12. ?bre?a B. L., ?mpa?tul p?l?t???? f?s?ale asupra ?rester?? e??n?m??e, Ed?tura ASE, Bu?urest?, 2007
13. Pu?u Al., ?anagement ?nternat??nal - ?ratat, v?l.1, Ed?tura ?ndependenta E??n?m??a, Bra?la, 2003
14. Va?arel ?., F?nante publ??e-ed?t?a ?V, Ed?tura Pedag?g??a s? d?da?t??a, Bu?urest?, 2004
15. W?rld ?nvestment Rep?rt, 2004 ?he sh?fts t?wards serv??es, U???D, ?ew ??rk, Geneva, 1999
16. ?ahar?a V., F?nante publ??e, Ed?tura Ge?rge Bar?t?u, ?lu?-?ap??a, 2002
II. Leg?slat?e
1. Legea nr. 571/2003 pr?v?nd ??dul f?s?al, publ??ata in ?.?f. nr. 927/23.12.2003
III. Surse web
1. www. mf?nante.r?
2. http://www.rf?.r?/art???l/st?r?/s???al/r?man?a-atra?t?va-?m?grant?
3. www.bnr?.r?
4. www.??de.?rg


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