| HOTARARE Nr. 1347 din 23 decembrie 2010 privind aprobarea nivelurilor impozitului pe mijloacele de transport prevazute la art. 263 alin. (4) si (5) din Legea nr. 571/2003 privind Codul fiscal, aplicabile in anul fiscal 2011 |
| HOTARARE Nr. 1347 din 23 decembrie 2010 privind aprobarea nivelurilor impozitului pe mijloacele de transport prevazute la art. 263 alin. (4) si (5) din Legea nr. 571/2003 privind Codul fiscal, aplicabile in anul fiscal 2011
PUBLICATA îN: MONITORUL OFICIAL NR. 887 din 29 decembrie 2010 în temeiul art. 108 din Constitu?ia Romaniei, republicata, si al art. II alin. (3) din Legea nr. 188/2010 privind aprobarea Ordonan?ei de urgen?a a Guvernului nr. 155/2007 pentru modificarea alin. (4) si (5) ale art. 263 din Legea nr. 571/2003 privind Codul fiscal, Guvernul Romaniei adopta prezenta hotarare. ART. 1 Se aproba nivelurile impozitului pe mijloacele de transport prevazute la art. 263 alin. (4) si (5) din Legea nr. 571/2003 privind Codul fiscal, publicata in Monitorul Oficial al Romaniei, Partea I, nr. 927 din 23 decembrie 2003, cu modificarile si completarile ulterioare, aplicabile in anul fiscal 2011, prevazute in anexa care face parte integranta din prezenta hotarare. ART. 2 Prezenta hotarare intra in vigoare la data de 1 ianuarie 2011. PRIM-MINISTRU EMIL BOC Contrasemneaza: Ministrul transporturilor si infrastructurii, Anca Daniela Boagiu Ministrul administra?iei si internelor, Constantin-Traian Igas Ministrul finan?elor publice, Gheorghe Ialomi?ianu Bucuresti, 23 decembrie 2010. Nr. 1.347. ANEXA 1 1. Nivelurile impozitului pe mijloacele de transport prevazute la art. 263 alin. (4) din Legea nr. 571/2003 privind Codul fiscal, cu modificarile si completarile ulterioare, aplicabile in anul fiscal 2011 ______________________________________________________________________________ | Autovehicule de transport marfa cu masa totala autorizata | | egala sau mai mare de 12 tone | |______________________________________________________________________________| | | Numarul axelor si masa totala | Impozitul, in lei, | Impozitul, in lei, | | | maxima autorizata | pentru vehiculele | pentru vehiculele | | | | angajate exclusiv | angajate in | | | | in opera?iunile de | opera?iunile de | | | | transport intern | transport intern si| | | | | interna?ional | | | |____________________|____________________| | | |Vehicule |Vehicule |Vehicule |Vehicule | | | |cu sistem |cu alt |cu sistem |cu alt | | | |de |sistem de|de |sistem de| | | |suspensie |suspensie|suspensie |suspensie| | | |pneumatica| |pneumatica| | | | |sau un | |sau un | | | | |echivalent| |echivalent| | | | |recunoscut| |recunoscut| | |___|________________________________|__________|_________|__________|_________| |I | Vehicule cu doua axe | | | | | |___|________________________________|__________|_________|__________|_________| | | 1 | Masa de cel pu?in 12 tone, | 0 | 133 | 0 | 133 | | | | dar mai mica de 13 tone | | | | | |___|___|____________________________|__________|_________|__________|_________| | | 2 | Masa de cel pu?in 13 tone, | 133 | 367 | 133 | 367 | | | | dar mai mica de 14 tone | | | | | |___|___|____________________________|__________|_________|__________|_________| | | 3 | Masa de cel pu?in 14 tone, | 367 | 517 | 367 | 517 | | | | dar mai mica de 15 tone | | | | | |___|___|____________________________|__________|_________|__________|_________| | | 4 | Masa de cel pu?in 15 tone, | 517 | 1.169 | 517 | 1.169 | | | | dar mai mica de 18 tone | | | | | |___|___|____________________________|__________|_________|__________|_________| | | 5 | Masa de cel pu?in 18 tone | 517 | 1.169 | 517 | 1.169 | |___|___|____________________________|__________|_________|__________|_________| |II | Vehicule cu 3 axe | | | | | |___|________________________________|__________|_________|__________|_________| | | 1 | Masa de cel pu?in 15 tone, | 133 | 231 | 133 | 231 | | | | dar mai mica de 17 tone | | | | | |___|___|____________________________|__________|_________|__________|_________| | | 2 | Masa de cel pu?in 17 tone, | 231 | 474 | 231 | 474 | | | | dar mai mica de 19 tone | | | | | |___|___|____________________________|__________|_________|__________|_________| | | 3 | Masa de cel pu?in 19 tone, | 474 | 615 | 474 | 615 | | | | dar mai mica de 21 tone | | | | | |___|___|____________________________|__________|_________|__________|_________| | | 4 | Masa de cel pu?in 21 tone, | 615 | 947 | 615 | 947 | | | | dar mai mica de 23 tone | | | | | |___|___|____________________________|__________|_________|__________|_________| | | 5 | Masa de cel pu?in 23 tone, | 947 | 1.472 | 947 | 1.472 | | | | dar mai mica de 25 tone | | | | | |___|___|____________________________|__________|_________|__________|_________| | | 6 | Masa de cel pu?in 25 tone, | 947 | 1.472 | 947 | 1.472 | | | | dar mai mica de 26 tone | | | | | |___|___|____________________________|__________|_________|__________|_________| | | 7 | Masa de cel pu?in 26 tone | 947 | 1.472 | 947 | 1.472 | |___|___|____________________________|__________|_________|__________|_________| |III| Vehicule cu 4 axe | | | | | |___|________________________________|__________|_________|__________|_________| | | 1 | Masa de cel pu?in 23 tone, | 615 | 623 | 615 | 623 | | | | dar mai mica de 25 tone | | | | | |___|___|____________________________|__________|_________|__________|_________| | | 2 | Masa de cel pu?in 25 tone, | 623 | 973 | 623 | 973 | | | | dar mai mica de 27 tone | | | | | |___|___|____________________________|__________|_________|__________|_________| | | 3 | Masa de cel pu?in 27 tone, | 973 | 1.545 | 973 | 1.545 | | | | dar mai mica de 29 tone | | | | | |___|___|____________________________|__________|_________|__________|_________| | | 4 | Masa de cel pu?in 29 tone, | 1.545 | 2.291 | 1.545 | 2.291 | | | | dar mai mica de 31 tone | | | | | |___|___|____________________________|__________|_________|__________|_________| | | 5 | Masa de cel pu?in 31 tone, | 1.545 | 2.291 | 1.545 | 2.291 | | | | dar mai mica de 32 tone | | | | | |___|___|____________________________|__________|_________|__________|_________| | | 6 | Masa de cel pu?in 32 tone | 1.545 | 2.291 | 1.545 | 2.291 | |___|___|____________________________|__________|_________|__________|_________| 2. Nivelurile impozitului pe mijloacele de transport prevazute la art. 263 alin. (5) din Legea nr. 571/2003 privind Codul fiscal, cu modificarile si completarile ulterioare, aplicabile in anul fiscal 2011 ______________________________________________________________________________ | Combina?ii de autovehicule (autovehicule articulate sau trenuri rutiere) | | de transport marfa cu masa totala maxima autorizata egala sau mai mare de | | 12 tone | |______________________________________________________________________________| | | Numarul axelor si masa totala | Impozitul, in lei, | Impozitul, in lei, | | | maxima autorizata | pentru vehiculele | pentru vehiculele | | | | angajate exclusiv | angajate in | | | | in opera?iunile de | opera?iunile de | | | | transport intern | transport intern si| | | | | interna?ional | | | |____________________|____________________| | | |Vehicule |Vehicule |Vehicule |Vehicule | | | |cu sistem |cu alt |cu sistem |cu alt | | | |de |sistem de|de |sistem de| | | |suspensie |suspensie|suspensie |suspensie| | | |pneumatica| |pneumatica| | | | |sau un | |sau un | | | | |echivalent| |echivalent| | | | |recunoscut| |recunoscut| | |___|________________________________|__________|_________|__________|_________| |I | Vehicule cu 2+1 axe | | | | | |___|________________________________|__________|_________|__________|_________| | | 1 | Masa de cel pu?in 12 tone, | 0 | 0 | 0 | 0 | | | | dar mai mica de 14 tone | | | | | |___|___|____________________________|__________|_________|__________|_________| | | 2 | Masa de cel pu?in 14 tone, | 0 | 0 | 0 | 0 | | | | dar mai mica de 16 tone | | | | | |___|___|____________________________|__________|_________|__________|_________| | | 3 | Masa de cel pu?in 16 tone, | 0 | 60 | 0 | 60 | | | | dar mai mica de 18 tone | | | | | |___|___|____________________________|__________|_________|__________|_________| | | 4 | Masa de cel pu?in 18 tone, | 60 | 137 | 60 | 137 | | | | dar mai mica de 20 tone | | | | | |___|___|____________________________|__________|_________|__________|_________| | | 5 | Masa de cel pu?in 20 tone, | 137 | 320 | 137 | 320 | | | | dar mai mica de 22 tone | | | | | |___|___|____________________________|__________|_________|__________|_________| | | 6 | Masa de cel pu?in 22 tone, | 320 | 414 | 320 | 414 | | | | dar mai mica de 23 tone | | | | | |___|___|____________________________|__________|_________|__________|_________| | | 7 | Masa de cel pu?in 23 tone, | 414 | 747 | 414 | 747 | | | | dar mai mica de 25 tone | | | | | |___|___|____________________________|__________|_________|__________|_________| | | 8 | Masa de cel pu?in 25 tone, | 747 | 1.310 | 747 | 1.310 | | | | dar mai mica de 28 tone | | | | | |___|___|____________________________|__________|_________|__________|_________| | | 9 | Masa de cel pu?in 28 tone | 747 | 1.310 | 747 | 1.310 | |___|___|____________________________|__________|_________|__________|_________| |II | Vehicule cu 2+2 axe | | | | | |___|________________________________|__________|_________|__________|_________| | | 1 | Masa de cel pu?in 23 tone, | 128 | 299 | 128 | 299 | | | | dar mai mica de 25 tone | | | | | |___|___|____________________________|__________|_________|__________|_________| | | 2 | Masa de cel pu?in 25 tone, | 299 | 491 | 299 | 491 | | | | dar mai mica de 26 tone | | | | | |___|___|____________________________|__________|_________|__________|_________| | | 3 | Masa de cel pu?in 26 tone, | 491 | 721 | 491 | 721 | | | | dar mai mica de 28 tone | | | | | |___|___|____________________________|__________|_________|__________|_________| | | 4 | Masa de cel pu?in 28 tone, | 721 | 871 | 721 | 871 | | | | dar mai mica de 29 tone | | | | | |___|___|____________________________|__________|_________|__________|_________| | | 5 | Masa de cel pu?in 29 tone, | 871 | 1.429 | 871 | 1.429 | | | | dar mai mica de 31 tone | | | | | |___|___|____________________________|__________|_________|__________|_________| | | 6 | Masa de cel pu?in 31 tone, | 1.429 | 1.984 | 1.429 | 1.984 | | | | dar mai mica de 33 tone | | | | | |___|___|____________________________|__________|_________|__________|_________| | | 7 | Masa de cel pu?in 33 tone, | 1.984 | 3.012 | 1.984 | 3.012 | | | | dar mai mica de 36 tone | | | | | |___|___|____________________________|__________|_________|__________|_________| | | 8 | Masa de cel pu?in 36 tone, | 1.984 | 3.012 | 1.984 | 3.012 | | | | dar mai mica de 38 tone | | | | | |___|___|____________________________|__________|_________|__________|_________| | | 9 | Masa de cel pu?in 38 tone | 1.984 | 3.012 | 1.984 | 3.012 | |___|___|____________________________|__________|_________|__________|_________| |III| Vehicule cu 2+3 axe | | | | | |___|________________________________|__________|_________|__________|_________| | | 1 | Masa de cel pu?in 36 tone, | 1.579 | 2.197 | 1.579 | 2.197 | | | | dar mai mica de 38 tone | | | | | |___|___|____________________________|__________|_________|__________|_________| | | 2 | Masa de cel pu?in 38 tone, | 2.197 | 2.986 | 2.197 | 2.986 | | | | dar mai mica de 40 tone | | | | | |___|___|____________________________|__________|_________|__________|_________| | | 3 | Masa de cel pu?in 40 tone | 2.197 | 2.986 | 2.197 | 2.986 | |___|___|____________________________|__________|_________|__________|_________| |IV | Vehicule cu 3+2 axe | | | | | |___|________________________________|__________|_________|__________|_________| | | 1 | Masa de cel pu?in 36 tone, | 1.395 | 1.937 | 1.395 | 1.937 | | | | dar mai mica de 38 tone | | | | | |___|___|____________________________|__________|_________|__________|_________| | | 2 | Masa de cel pu?in 38 tone, | 1.937 | 2.679 | 1.937 | 2.679 | | | | dar mai mica de 40 tone | | | | | |___|___|____________________________|__________|_________|__________|_________| | | 3 | Masa de cel pu?in 40 tone, | 2.679 | 3.963 | 2.679 | 3.963 | | | | dar mai mica de 44 tone | | | | | |___|___|____________________________|__________|_________|__________|_________| | | 4 | Masa de cel pu?in 44 tone | 2.679 | 3.963 | 2.679 | 3.963 | |___|___|____________________________|__________|_________|__________|_________| |V | Vehicule cu 3+3 axe | | | | | |___|________________________________|__________|_________|__________|_________| | | 1 | Masa de cel pu?in 36 tone, | 794 | 960 | 794 | 960 | | | | dar mai mica de 38 tone | | | | | |___|___|____________________________|__________|_________|__________|_________| | | 2 | Masa de cel pu?in 38 tone, | 960 | 1.434 | 960 | 1.434 | | | | dar mai mica de 40 tone | | | | | |___|___|____________________________|__________|_________|__________|_________| | | 3 | Masa de cel pu?in 40 tone, | 1.434 | 2.283 | 1.434 | 2.283 | | | | dar mai mica de 44 tone | | | | | |___|___|____________________________|__________|_________|__________|_________| | | 4 | Masa de cel pu?in 44 tone | 1.434 | 2.283 | 1.434 | 2.283 | |___|___|____________________________|__________|_________|__________|_________| --------------- |
