Source: https://www.global-regulation.com/translation/romania/3070610/law-no.-22-of-21-march-1995-state-budget-for-1995.html
Timestamp: 2019-06-26 18:29:06
Document Index: 612922113

Matched Legal Cases: ['art. 2', 'art. 74', 'art 176', 'art 176', 'art. 245', 'art. 47']

Machine Translation of "Law No. 22 Of 21 March 1995 State Budget For 1995" (Romania)
Law No. 22 Of 21 March 1995 State Budget For 1995
Original Language Title: ﻿ LEGEA nr. 22 din 21 martie 1995 bugetului de stat pe anul 1995
Read the untranslated law here: https://www.global-regulation.com/law/romania/3070610/-legea-nr.-22-din-21-martie-1995-bugetului-de-stat-pe-anul-1995.html
Law No. 22 of 21 March 1995 State budget for 1995 published in PARLIAMENT ISSUING the OFFICIAL GAZETTE nr. 53 of 22 March 1995, the Romanian Parliament adopts this law.
Article 1 (1) the State budget includes financial resources mobilized at the disposal of the State, allocated mainly to measures of social-cultural-educational, instructive, insurance defense, public order and justice, infaptuirii the public authority, financing and investment activities of strategic interest, stimulate agricultural producers, ensuring the protection and restoration of the environment, ensuring social protection measures for population, research programmes.
(2) the State budget for 1995 is set at revenue amounting to 14,684.3 billion lei, while expenses amounting to 16,616.7 billion dollars, with a deficit of 1,932.4 billion.
(3) the synthesis of State budget for 1995, revenue from chapters and subchapters, and expenditure on actions, are presented in annex 4. 1. (4) Synthesis of expenditure of the State budget for the year 1995, with the detailing on the items of expenditure, shall be presented in the annex. 2, while the budgets of authorising officers are the main credits set out in the annex. 3 *).
— — — — — — — — — — — * Note) annex. 3 be published subsequently and is broadcast to those interested.
Article 2 (1) the revenue of the State budget consists of current income amounting to 14,675.8 billion and income from capital in the amount of EUR 8.5 billion lei.
(2) within the framework of current income, tax revenues are in the amount of 14,433.6 billion, 7,876.9 billion of which represents the direct taxes and indirect taxes 6,556.7 billion lei.
(3) direct taxes are established, mainly from income tax amounting to 4,284.4 billion and from the tax on wages in the amount of 3,512.7 billion.
(4) In the framework of the indirect taxes, value added tax, excise duty and tax on domestic crude oil production and natural gas shall be determined in the amount of 5,018.0 billion lei, while customs duties amounting to 849.7 billion.
(5) non-Revenue shall be determined in the amount of 242.2 billion lei and originate from: contribution from net profit of autonomous public corporations in the amount of MDL 76.0 billion contribution from public institutions in the amount of MDL 72.9 billion and revenue amounting to 93.3 billion lei.
(6) income from capital is constituted from the sale of property of public institutions in the amount of EUR 5.5 billion dollars from the sale of stocks and at national material reserves in the amount of EUR 3.0 billion lei.
Article 3 Taxes, fees and other income as well as the normative acts that regulate them, in accordance with which to make receipts in 1995 from the State budget and local budgets, as appropriate, are provided in annex 4. 4. Article 4 (1) Collection of taxes, fees and other revenue of the State budget and local budgets of 1995 shall be made in accordance with the requirements of the normative acts that regulate these financial resources, as well as according to the provisions of this law.
(2) for the year 1995, the National Bank of Romania and the homeowner owes tax on profit in the share provided by the regulations in force, applied to the remaining income after subtracting expenses deductible according to the law, including the amounts intended for saving expenses incurred in connection with bank loans to for the establishment of necessary stocks of agri-food products to the population and consumption of national energy programme stocks in autumn-winter period 1994-1995.
(3) Organizations of blind people and invalids, handicapped associations and economic units, as well as charitable associations are exempted from paying income tax.
(4) the taxpayers, other than those referred to in the previous paragraph, with a total of over 250 employees, who have created jobs, specially organized and employ at least 3% persons under the law, are considered handicapped in terms of their physical and intellectual capacity, benefit from a reduction in corporation tax, the proportional share of the persons concerned in the total number of employees employed.
(5) the production and use of objects and products necessary for the activity of worship made by units belonging to religious denominations, are exempt from paying corporation tax. (6) keep article. 68 of the law nr. 64/1991 on patents of inventions.
Article 5 (1) The economic structure, State budget expenditure for the year 1995 is as follows:-TOTAL EXPENSES of which:-billion-16,616.7 1.
Current expenditure: expenditure of 14,303.8 personal 4,740.7) b) c 2,392.5 materials and services) subsidies and transfers 5,581.5 d) public debt interest related 1,558.2 e) amounts foreseen in the global positions as 30.9 reserves 2.
Capital expenditure: 2,096.0 a) for investment 2,024.3 b) expenditure for national material reserves and mobilization 71.7 3.
Loans granted 115.7 4.
Repayments of foreign loans and interest payments and commissions of which: repayment of 101.2) external loans 44.9 b) payments of interest and commissions on loans external 56.3 (2) expenditure in the State budget for the year 1995 represents the maximum limits, which may not be exceeded, and such amendment shall be made in accordance with the law. Hiring and spending are made only in compliance with legal provisions and within the approved limits.
(3) for the purposes of classification in personal expenses, approved in 1995, authorizing the main credits will not be able to exceed the average number of personnel referred to in the annex. 3. Expenses for travel, usual, transferari, provided for in budgets of authorising officers for the year 1995 could not be increased by the budgetary credits virari.
Article 6 expenses for the social-cultural actions, which is financed from the State budget shall be determined in the amount of 4,626.4 billion, 2,778.2 billion of which represents personnel expenditure 534.0 billion lei, expenses, materials and services 1,014.1 billion for income benefits in addition to their own public institutions and transfers, 244.6 billion for capital expenditure and 55.5 billion tax refund for foreign loans and interest payments and fees attached to them.
Article 7 education expenditure financed from the State budget are in the amount of 2,053.2 billion, 1,624.4 billion of which represents personnel expenditure 256.6 billion lei, expenditure materials and services, 73.9 billion subsidies and transfers, 98.0 billion capital expenditure and 0.3 billion interest payments and commissions for foreign loans.
Article 8 Health Expenditure financed from the State budget are in the amount of 1,502.3 billion, 1,141.9 billion of which represents personnel expenditure, 185.3 billion expenditure on materials and services, 119.9 billion capital expenditure and 55.2 billion for tax credits and interest payments and fees attached to them.
Article 9 Costs for culture and arts, financed from the State budget are the sum of 176.7 billion lei.
Article 10 Costs for sports and youth activity financed from the State budget are the sum of 52.7 billion lei.
Article 11 communal household spending and housing prices shall be fixed in the amount of 217.2 billion lei.
Article 12 (1) Expenditures for defense of the country is determined in the amount of 1,772.7 billion.
(2) for the Romanian army's participation in the partnership for peace programme and operations of peacekeeping expenses shall be determined in the amount of MDL 13.0 billion.
(3) income from peacekeeping operations shall be transferred to the State budget the Minister of finance Is authorised to carry out, on a quarterly basis, the increase of the State budget revenues and expenditures relating to the public debt with proceeds from peacekeeping operations.
Article 13 (1) the expenditure on public order shall be established in the amount of 1,021.2 billion.
(2) the amount in lei and foreign currency earned, according to the law, of fines and confiscation of assets by staff of the police, firemen and gendarmes, a rate of 15% will be withheld by the Ministry of the Interior, as off-budget means, to be used to finance capital expenditure, in accordance with the rules on public finances.
Article 14 expenses for Service Information shall be established in the amount of 108.5 billion lei.
(1) income in foreign currency and collected by the Ministry of National Defense, Ministry of Interior and other components of the armed forces from the sale in your country and/or export of goods contained in the equipment, as well as from various services, will be retained in full by them to finance capital expenditure.
(2) public institutions referred to in paragraph 1. (1) will report through reports quarterly and annual account how establishing revenue and incur expenditure mentioned above.
Article 16 (1) expenditure for the public authorities shall be established in the amount of 862.7 billion. Of the total of such expenses shall be determined: (a) 21.1 billion lei) for Senate and 113.7 billion lei for the Chamber of Deputies.
The income of the Chamber of deputies will be retained in full by the latter to cover current expenses and capital related actions and activities that generated the income in question. Administration, accounting and reporting of revenues and expenditure will be carried out under the budget, and the availability of the end will be carried over to the next year to be spent with the same destination;
b) 9.6 billion for Romania's Presidency and 508.8 billion lei for organs of executive authority, of which 29.3 billion for Government and 479.5 billion lei for ministries and other specialized bodies of central public administration;
c) 167.1 billion for judicial authority;
d) 35.7 billion lei for the Court of Auditors, 1.0 milliard for the Constitutional Court, 1.7 milliard for the Legislative Council and 4.0 billion lei National Commission for securities (cnvm).
Article 17 (1) Expenditures from the State budget for the economic field is fixed in the amount of 4,762.3 billion, of which 242.3 billion lei staff expenses, spending 662.9 billion and 2,777.1 billion lei, services for subsidies and transfers, 943.3 billion for capital expenditure, 115.7 billion loans granted for the development of international economic cooperation operations and 21.0 billion interest payments and commissions for foreign loans.
(2) the expenses of the State budget for economic actions include: a) 1,704.7 billion for agriculture, forestry, water and environment, irrigation, draining and combating soil erosion, supporting programmes on combating environmental pollution, capital expenditure;
b) 770.9 billion for subsidies on products in the steelworks and for capital expenditure 428.4 billion lei;
c) payment to 86.0 billion in the value of domestic deliveries of equipment and provision of services for Central Termoelectrica PUCHENG, China rates in 1995 due to the credit granted without interest to Romania by Chinese Folk Republic in 1970;
d) 883.6 billion of transfers relating to national activities in the field of roads and bridges, railways infrastructure, administration of airports, navigation, subsidies for public transportation by subway and for transportation of passengers and goods in the Delta, as well as capital expenditure in transport and communications;
e) 71.7 billion for the establishment of the national reserve stocks material for mobilization and reserve.
Article 18 (1) for financing the national programme for research and development in support of the priority programs of fundamental and applied scientific research shall allocate a sum of 442.9 billion. The allocation of funds on programs of research will be done according to the law, in consultation with the employers ' representatives of the branch and the Advisory Council for research and development, in order to ensure the carrying out of economic agents to research results for boosting the modernization and retehnologizarii production.
(2) for the purpose of stimulating economic agents in the process of technological transfer of the results of the research-development, by decision of the Government, it can allocate, in addition to its own sources, the funds from the budget of the Ministry of Research and technology, within a limit of up to 20% of the total expenditure incurred by the application in practice. Allocation of funds from the budget of the Chief authorising officer shall be made on the basis of co-financing contracts concluded between the Ministry of Research and technology and economic agents.
Article 19 Expenditure for geological surveying and geological research works for discoveries of new deposits shall be determined in the amount of 81.3 billion lei.
Article 20 (1) in the State budget, expenditure is the sum of 221.1 billion, representing allocations from the budgets of the ministries in order to complete their own income of public institutions subordinate to which financing the costs of operation and ensure investment under the law from extra-budgetary income from budget allocations have been granted.
(2) own revenue allocations from the budgets of the ministries and the expenditure of these public institutions are laid down in the annex to the budget of each Ministry.
(3) In the State budget was established to support religious cults, 28.8 billion lei, of which 25.8 billion compensations for completing units of staff salaries and 3.0 billion for building, repairing, restoring and preserving the sites of worship.
Article 21 (1) Expenditures for government debt is determined in the amount of 1,558.2 billion, of which 1,499.2 billion from domestic public debt interest, related interests to 16.6 billion foreign public debt which, according to the legal regulations, are paid from the State budget and 42.4 billion lei and expenses incurred as a result of the issuance and placement of Government securities and risk guarantees granted by the State in accordance with the law.
(2) the Government, through the Ministry of finance, is authorized to enter into contracts, in accordance with the law No. 91/1993 on public debt, loans to finance the deficit of the State budget for the year 1995 in the amount of 1,932.4 billion lei, as well as to refinance public debt domestic whose rates are due in 1995.
(3) in 1995, the rates for domestic public debt taken according to law nr. 7/1992, due by the end of that year, will repay all or part of the financial results from the sale of State shares it owns in companies, amounting to 19.0 billion lei, laid down and approved with this destination of the State property Fund.
Article 22 (1) in 1995, expenditure intended for stimulating export production and exportation shall be determined in the amount of 75.0 billion lei, of which: a) 65.0 billion intended for stabilization loans interest rate on the short and medium term granted by the Export-Import Bank of Romania-and of commercial banks for export production and exports of cars complex equipment, installations and the execution of objectives abroad, as well as for other exports credited short-term, performed in the years 1994 and 1995, according to the legal provisions;
b) 10.0 billion expenditure to ensure, in the name and on behalf of the State of export credit granted in 1995.
(2) the issue of amounts under the State budget for export production and export is done by the Ministry of finance in a single tranche, for the establishment, at the Export-Import Bank of Romania-S.A., of funds to stabilise the rate of interest and export credit insurance, on the basis of the annual programme of support of foreign trade in the name and on behalf of the State approved by the Interministerial Committee on Secured Loans and foreign trade.
Article 23 at the expense of the State budget shall be established and used, based on rulings of the Government: the intervention Fund) at the disposal of the Government, amounting to 8.0 billion lei, for removing the effects of natural disasters;
(b) the budget reserve fund) at the disposal of the Government, amounting to 20.9 billion lei, which is used to finance actions and tasks we incurred during the year;
c) available to the Romanian Government Fund for relations with Moldova, in the amount of EUR 2.0 billion lei.
Article 24 (1) for the purposes of classification within the limits approved for the State budget deficit, the budgetary appropriations of the authorizing parent loans, 1995, locks in a rate of 20% of the annual provisions. These funds can be employed and used by authorising officers for loan principal only after unlocking them, starting in the second quarter for some/1995, priority investment works, and since the third quarter of 1995 for the other/budgetary appropriations, with the approval of the Prime Minister, depending on the degree of achievement of the revenue of the State budget and on the basis of justified sending requests by parent loans with the opinion of the Ministry of finance.
(2) shall be exempt from the provisions of the preceding paragraph the following: State allowances and other aid to children; pensions, grants and allowances granted under the law; the scholarships for pupils and students; personal expenses, excluding expenses for travel, usual and transferari; public debt interest relating thereto; the amounts laid down in the global positions as a reservation; amounts intended for promoting and supporting export; reimbursements of foreign loans and interest payments and commissions.
Article 25 (1) in 1995, from the tax on wages will be established and will collect from local budgets amounts broken down in this State budget income due, representing 1,109.1 billion lei, according to the annex. 5, of which: a 1,031.1 billion lei) broken down by counties, Bucharest and Ilfov agricultural sector;
b) 78.0 billion lei, the amount reserved for the income support that will be divided by the Government, according to the law.
(2) in 1995 is granted transfers from the State budget to local budgets amounting to 1,100.0 billion lei, according to the annex. 6, with the following destinations: to ensure social protection aiming) thermal energy delivered to the population, through the accumulation of the wholesale price of producers with distribution rate exceeds the maximum price set for delivery in terms of population, with the exception of the wholesale price of heat delivered by the Regia Autonoma de "Eric" as a producer, as well as ensuring the functionality of urban transport services jointly , travel, according to legal provisions, which may be covered in the add-in and out of their own income and amounts broken down from the tax on wages and salaries;
b) capital expenditure to investment goals and further works or new nature to those contained in the annex. 7, in full or in completing their own sources and other legally established funds to finance such investments and allocations have been approved with this destination through local budgets.
(3) the local councils and the County will provide priority transfers approved for capital expenditures, with the necessary financial resources to continue the completion of the works in question and, in line with the terms of approved runlevel.
(4) the categories of income and expenditure relating to local budgets envisaged in establishing amounts broken down from the tax on wages and transfers from the State budget for the year 1995 is contained in the annex. 8. In article 26 (1) Expenditures for maintenance and repairs, the household current and capital related education, pre-university education units costs materials and those on service performance of services, with the exception of medicines and sanitary materials, sanitary units, and total expenditure on social assistance whose minimum limits on actions are contained in the annex. 9, shall ensure, for the respective public institutions, from the local budget of the administrative territorial unit on whose area they stood.
(2) the categories of public institutions and actions in the fields of education, health and social work, whose expenses will be secure from local budgets under the terms of the preceding paragraph, are contained in the annex. 10. (3) the income, according to the legal provisions, for institutions of pre-university education, as set out in the annex. 10, remain available and can be used for financing expenditure materials and performance of services, according to the special fund budget revenue and expenditure approved for each public institutions by the Ministry of Education through the school inspectorates.
(4) the income under the Government Ordinance. 22/1992 on the financing of health care, approved by law No. 114/1992, health institutions provided for in the annex. 10, remain available and can be used for financing expenditure on materials, provision of services and facilities, according to the special fund budget revenue and expenditure approved for each public institutions by the Ministry of health, through the territorial health directions.
Article 27 Amounts broken down from the tax on wages and transfers from the State budget to local budgets, laid down and approved according to schedule. 5 and annex. 6, as well as spending limits approved for the education, health and social assistance contained in the annex. 9 the present law shall be allocated, within the total amounts approved, Bucharest and the agricultural sector of Ilfov communes, towns, cities, districts, counties, Bucharest Bucharest and Ilfov agricultural sector for their own budgets by local and county councils, in accordance with their legal skills, based on the draft budget of each administrative-territorial units, in terms of autonomy along with the bodies of the Ministry of finance.
Article 28 (1) on a proposal from the principal of justified sending credits, depending on the progress of the investment process and the evolution of prices, it authorizes the Government, through the Finance Ministry to approve, by 31 October 1995, changes in investment value lists, annexes to the budgets of the ministries and other specialized bodies of central public administration, with the exception of the rise in the position of "independent facilities" with framing in the volume of capital expenditure approved in that chapter.
(2) the annexes to the budget of the local investment, as well as their modification in the conditions of the preceding paragraph shall be approved by each local public authority, with the opinion of the territorial bodies of the Ministry of finance.
Article 29 (1) in addition to the provisions contained in the State budget, part of the necessary expenses of officials and activities of education and culture, for pupils and students, is financed from own revenue made in any legal, educational institutions, lovingly special fund for education, which, in 1995, is established, the revenue and expenditure, in accordance with the annex. 11. (2) of the special fund for education may allocate monies in order to supply canteens student winter with some foods, on the basis of the Convention, whose content is approved by the Government. Appropriations as advances shall be repaid as the ingestion of stocks, according to the agreements signed, but no later than the end of the school year concerned.
Article 30 the revenue and expenditure of the budget of the special fund for health, for the year 1995, established by law No. 114/1992, shall be determined according to schedule. 12. Article 31 (1) the income and expenditure of the budget of the Fund of risk and accident for the special protection of disabled persons, for the year 1995, established on the basis of law No. 53/1992, as amended, are set out in the annex. 13. (2) the amounts that will charge in 1995 from years past arrears, as well as any remaining unused balance at 31 December 1994 will be used for the repayment of the loans received from the State Treasury in 1994 and to carry out expenditure provided for in the budget of the Fund of risk and accident for the special protection of handicapped persons.
Article 32 income and expenses budget special fund for the development and modernization of the checkpoints for crossing the border, as well as other customs units, year 1995, drawn up on the basis of law No. 8/1994 are provided in the annex. 14. Article 33 of the budget revenue and expenditure of the special fund for the development of the energy system, on 1995, established on the basis of the Government Ordinance. 29/1994, approved by law No. 133/1994, are contained in the annex. 15. Article 34 of the budget Revenue and expenditure of the special fund for the development and modernisation of public roads, for the year 1995, established by law No. 13/1994 are provided in the annex. 16. Article 35 (1) the income and expenditure budget special fund to protect insureds for the year 1995, shall be determined in the amount of EUR 1.0 billion lei, according to the annex. 17. (2) the income of the special fund shall be set up to protect the insureds by applying a rate of 0.5% over the volume of gross premiums cashed from insurance companies from insurance business except life insurance.
(3) special fund for the preservation of the insureds are used for payment of the compensation due in the event of bankruptcy of the insurance companies.
(4) the management of the special fund for protecting insureds is made by the Ministry of finance through the Office for the supervision of the business of insurance and reinsurance, and any remaining unused facilities at the end of the following year shall be reported with the same destination. The Finance Ministry will draw up rules relating to time limits for fund transfer, penalties for delay, utilization and management of this Fund.
Balance budget special fund for research and development established under art. 2 and 3 of law No. 67/1993, remained unused as at 31 December 1994, and the amounts they will receive in the year 1995 from years past arrears to the Fund will be used, according to the annex. 18, by the Ministry of Research and technology, in 1995, for the repayment of the loans received in 1994 from the State Treasury, as well as for financing the expenses of the nature of those covered by the law. 67/1993.
Article 37 budget revenue and expenditure of the special fund for the additional pension to military pensioners on 1995, established according to legal provisions, are set out in the annex. 19. Article 38 (1) of the autonomous Administrations and companies can make, on a yearly basis, up to a maximum quota of up to 1.5% applied to the annual fund expenditures wages achieved, which are deductible when calculating taxable profit, for proper functioning of activities or establishments that are in their administration according to law, namely: kindergartens, creches, dispensaries, clinics, museums, cafes, sports, clubs nefamilisti, manholes, as well as for schools that you have protected.
(2) within the limits of the quota referred to in paragraph (1) the said units can allocate amounts and to cover part of the costs of: obtaining gifts for employees ' children; partial coverage of the cost of transport to and from the work of employees; bearing part of the cost of a ticket or rest for employees and members of their families, including transportation; the granting of aid of some employees who have suffered significant losses in their own households due to natural calamities, as well as to cover part of the expenses in the event of serious or incurable disease.
(3) the nature of the proceeds referred to in paragraph 1. (2) of this article, employees are not subject to taxation.
Article 39 (1) businesses profit tax payers can perform protocol expenses, advertising and publicity, deductible from taxable profits, up to a maximum quota of 3% applied to the difference between the overall results of incomes and expenditures, including excise taxes.
(2) in the case of companies, the costs of advertising and publicity, protocol shall approve, as necessary, by the Government, local or county councils, together with the budgets of income and expenses of the companies concerned.
Article 40 (1) if in due time of arts.33 taxes, fees and other mandatory contribution payable under the law of the State budget, local budgets and special funds budget, organs of the Ministry of finance and other bodies involved in this regard, according to the law, will proceed to the application of measures enforced for the enforcement thereof.
(2) in order to achieve the State's claims, as referred to in paragraph 1. (1), enforced, taxation of the Ministry of finance and other competent bodies in this respect, the law may require the settlement amounts in question by entering the collection provisions, which are enforceable, which honors them banking organs without consent of the borrowers, in the order of priority established by the law.
(3) for the amounts due in any budget referred to in paragraph title. (1) for the purposes of enforcement, securities attorneys will act upon the available funds in a foreign currency.
(4) where the executory may not be honoured on the same day, the Bank shall ensure the execution of their daily revenue made in the accounts until the liquidation of the debtor's debts or execution until the start of the Chase over the economic elements of the debtors.
(5) Against the enforced measures applied by the tax authorities, borrowers can introduce challenges to the jurisdiction of the Court, according to the code of civil procedure.
(6) enforcement will be preceded by a notice of payment, which will be communicated to the debtor in 3 days before the day fixed for the execution. This notice shall provide the compulsory particulars of the borrower, amounts owed by each category of budgetary income or the income of the special funds budget, with an indication, where applicable, the penalties for delay and their calculated and highlighted up to date communication reminders.
Article 41 in 1995, the State Office for inventions and Trademarks will be able to use a 30% share of income in lei and foreign currency obtained from the national registration of trademarks and appellations of origin, trademarks examination, the fees for patent applications and patents for invention, and the fees for industrial designs for activities related to the technical equipment of the computerized data base, for the Organization of exhibitions of inventions or salons in the country, participating in similar activities abroad, as well as for awarding the most valuable technical solutions presented.
Article 42 (1) to support the work of the organizations of citizens belonging to national minorities shall allocate, in 1995, transfers from the State budget through the budget of the General Secretariat of the Government, the amount of 2,820 million lei. The amount allocated is intended to partially cover the costs of operation and minimum: equipping of premises, work, book, own publications, cultural actions, scientific symposia and other similar events organized in the country, as well as some actions abroad.
(2) the amount of 2,820 million referred to in paragraph 1. (1), 2,520 billion lei will be used for activities at para. (1), and the amount of 300 million for the financing of programmes and projects in the European Campaign to combat racism, xenophobia, antisemitism and intolerance ".
(3) to support the work of the Romanians outside the borders of the country shall allocate, in 1995, transfers from the State budget through the budget of the General Secretariat of the Government, the amount of 2,300 million lei.
(4) For promoting the image and interests of the Romanian abroad shall be allocated, in 1995, transfers from the State budget through the budget of the General Secretariat of the Government, the amount of 1,500 million.
(5) for the development of actions with scientific and socio-cultural situations justified by the amounts allocated under "culture and arts", General Secretariat of the Government expenditure may be made through public institutions, associations or other legal entities, based on selection of tenders in price, in compliance with the criteria of economic efficiency.
(6) the allocation and use of amounts intended for the actions provided for in this article shall be approved by decision of the Government on the proposal of the General Secretariat of the Government, the Council for National Minorities, the Standing Committee of the Congress of Romanian Spirituality and other interested institutions, as appropriate.
Article 43 the liquidity of funds in the current year, as well as from previous years, the budget of the Fund for the payment of unemployment benefit and the Pension Fund budget for additional payment will retain the State Treasury, which will be calculated and will be interest there, according to the legal regulations.
Article 44 the proceeds from repayment of loans granted from the State budget for the establishment of public bodies under the provisions of the guardians of the law No. 26/1993 relating to the establishment, organization and functioning of the body, the guardians of public revenue in the budget of the County Council, Bucharest and Ilfov agricultural sector, where appropriate, in which the purpose of the respective Councils ' financial bodies shall ensure the payment of these amounts, according to agreements signed with the guardians of public bodies.
Article 45 (1) the main and secondary authorising officers credits will approve and will transmit public institutions subordinate to the structure of budgets of expenses set out in the annex. 3, within 30 days after the date of entry into force of this law.
(2) within the time limit laid down in paragraph 1. (1) the Government will approve the budgets of incomes and expenditures of the companies, for the year 1995, under the authority of ministries and other specialized bodies of central public administration on the proposal, with the opinion of the Ministry of finance.
(3) the local councils and county councils will final and will approve the local budget and the budgets of the autonomous companies subordinated within 45 days from the entry into force of this law.
Article 46 implementing measures for accelerating the process of restructuring and reform of the economic sector, the strengthening of financial discipline and the improvement of settlements in the economy, the Government is authorized, subject to a maximum amount which will be agreed upon with the International Monetary Fund, to include in the State budget for 1995, a distinct position-financial recovery Fund-which will be carried out by the nature of the expenditure referred to in Order No. 13/1995, with adequate coverage and amending budget.
The Government is authorized, within 30 days after the date of entry into force of this law, to approve, by judgment, actions and categories of expenditure for which you will be able to make advance payments of up to 30% of public funds, criteria, procedures and limits you want to use for this purpose, with a view to the investment process, improving transport infrastructure and for the procurement of goods, works and accomplishments or provision of services and contracts for scientific research.
Article 48 the Government may submit to the Parliament proposals for correcting the State budget for the year 1995 as a result of the changes which have occurred during the evolution of macroeconomic indicators, fiscal measures, the adaptation of legislation to market economy conditions or other reasons justified.
Article 49 appendices. 1-19 are part and parcel of the present law.
This law was adopted by the Chamber of Deputies and the Senate, in session from 1 March 1995 commune, in compliance with the provisions of art. 74 para. (2) of the Constitution of Romania.
The PRESIDENT of the CHAMBER of DEPUTIES ADRIAN NASTASE SENATE PRESIDENT Prof. Dr. OLIVIU GHERMAN Bucharest, 21 March 1995.
Annex 1 the STATE BUDGET for the year 1995-thousands lei to the State budget for 1995 external credits on entries 1995 Total (3 = 1 + 2) 1 2 3 i. 14,684,250,000 14,684,250,000-INCOME TOTAL Income 14,675,750,000 14,675,750,000 1 a. current. Income tax 14,433,530,000 14,433,530,000 1.1. Direct taxes 7,876,850,000 7,876,850,000 corporate income tax corporate income tax 3,512,750,000 3,512,750,000 4,284,400,000 4,284,400,000 payroll tax on wages and salaries-total Amounts broken down by 4,621,800,000 4,621,800,000 from the tax on wages and salaries for local budgets-1,109,050,000-1,109,050,000 79,700,000 79,700,000 Other direct taxes tax on dividends from companies 78,000,000 78,000,000 Tax on profits made from illicit commercial activities or from non-compliance with the law on consumer protection 1,200,000 1,200,000 Other proceeds from direct taxes 500,000 500,000 1.2. Excise duties and indirect taxes 6,556,680,000 6,556,680,000 corporate 733,151,000 733,151,000 1,255,951,000 1,255,951,000 Excise Tax movement on domestic crude oil production and natural gas 522,800,000 522,800,000 849,700,000 849,700,000 duty customs fees from legal entities 804,700,000 804,700,000 customs duty and other revenue collected from individuals through customs units 45,000,000 45,000,000 Other indirect taxes 689,000,000 689,000,000 and Increases penalties for delay for unpaid income Taxes 548,000,000 548,000,000 term for the granting of licences for the purposes of the practice of gambling 12,000,000
12,000,000 Fee 126,000,000 126,000,000 border crossing Fees other revenue clearing 1,500,000 1,500,000 from indirect taxes value added tax 1,500,000 1,500,000 3.762.029.000 *) 3,762,029,000 _ _ _ _ _ _ _ _ _ _ _ *) excludes influence from imports of crude oil, conducted for the national power, which relates to the period September 1993 to April 1994, the Government is authorized, based on the results of the control, to exempt the importer from payment of value-added tax.
2. income from Replenishments non 242,220,000 242,220,000 net profit of autonomous public corporations 76,000,000 76,000,000 payments to 72,900,000 72,900,000 public institutions Charge fees for 500,000 500,000 metrology patents for inventions and trademark registration for the name 2,000,000 2,000,000 benefits and services căpităniile for the authorization of transport with vehicles in international traffic of goods 40,800,000 40,800,000 Consular Fees Fees 5,000,000 5,000,000 for analyses carried out by laboratories other than health, besides institutions revenue from 1,000,000 1,000,000 equivalent value of the work to combat pests and plant diseases in the revenue sector 2,500,000 2,500,000 units breeding and selection of animals of divisions, Revenue 800,000 800,000 laboratories and veterinary dispensaries 7,500,000 7,500,000 Payments of revenues public institutions and autofinanţate activities and other income Taxes 1,500,000 1,500,000 from environmentalists 300,000 300,000 other income from Various public institutions 11,000,000 11,000,000 income from income 93,320,000 93,320,000 application of extinctive
5,500,000 5,500,000 revenue from fines imposed according to the laws of the share Proceeds forfeited pursuant to law No. 6/1973 12,000,000 1,200,000 12,000,000 1,200,000 refunds from previous years ' funding of 35,000,000 35,000,000 budgetary Payments from commercial economic units in the public sector, representing the pluses of commodities and products, recorded on the occasion of inventarierilor final 1,400,000 1,400,000 income from concessions made 20,000 20,000 revenue from penalties levied for non-rational use of energy and natural gas 800,000 800,000 Cashing interest monthly rates from the sale of homes built from State funds Receipts from other sources 1,800,000 1,800,000 19,000,000
Receipts from the sale of assets 19,000,000 seized and other amounts receivable once the seizure, according to the law 16,600,000 16,600,000 b. income from Revenues from the sale 8,500,000 8,500,000 capital goods of the State Revenue from the sale 8,500,000 8,500,000 property of the institutions of Public Revenue from the sale 5,500,000 5,500,000 stocks from the State reserve and mobilization 3,000,000 3,000,000. EXPENDITURE-TOTAL 16,616,694,045 17,037,034,245 420.340.200 *) _ _ _ _ _ _ _ _ _ *) depending on the progress of loan programs may make changes in the structure and main credits between authorising officers, with the approval of the Government.
Current expenditure personnel expenditure 14,303,845,108 205,358,750 14,509,203,858 4,740,671,211 568,750 4,741,239,961 2,392,540,132 51,227,500 2,443,767,632 materials and services Expenses Grants and transfers to public institutions 5,581,490,565 153,562,500 5,735,053,065 221,066,645 221,066,645 Grants Subsidies on products and activities 823,900,000 823,900,000 Grants to cover the differences in price and fare Bonuses granted to agricultural producers 829,500,000 829,500,000 360,150,000 360,150,000 3,346,873,920 153,562,500 3,500,436,420 Transfers to public debt related Interest 1,558,250,000 1,558,250,000 amounts provided for in the global positions as reserve capital expenditure 30,893,200 30,893,200 2,095,994,699 214,981,450 2,310,976,149
115,700,000 115,700,000 loans loans for completing certain objectives approved by intergovernmental bilateral conventions and agreements 115,700,000 115,700,000 credit Repayments and interest payments and commissions for their repayments of foreign loans 101,154,238 101,154,238 44,885,985 44,885,985 interest Payments and commissions 56,268,253 56,268,253 part I-social-cultural Expenditure current expenditure 4,626,445,178 243,435,000 4,869,880,178 4,326,356,990 51,796,250 4,378,153,240 2,778,254,485 568,750 2,778,823,235 personnel expenses material Expenses and services 533,990,027 51,227,500 585,217,527
Subsidies and transfers for public institutions Grants 1,014,112,478 1,014,112,478 109,533,300 109,533,300 904,579,178 904,579,178 Transfers capital expenditure 244,576,238 191,638,750 436,214,988 external credit Repayments and interest payments and commissions for their 55,511,950 55,511,950 1,954,874,378 796,250 1,955,670,628 2,053,217,178 1,137,500 2,054,354,678 Education current expenditure personnel expenditure 1,624,368,015 568,750 1,624,936,765 256,620,085 227,500 256,847,585 materials and services Expenses grants and Subsidies 73,886,278 73,886,278 transfers to public institutions 8,785,100 8,785,100 Transfers capital expenditure 65,101,178 65,101,178 98,001,500 341,250 98,342,750 cash on delivery countries of foreign loans and interest payments and commissions for their interest Payments 341,300 341,300 and 341,300 341,300 1,502,310,000 242,297,500 1,744,607,500 1,327,270,912 51,000,000 1,378,270,912 Health Expenditure current expenditure staff Expenditure 1,141,941,470 1,141,941,470 materials and services 185,329,442 51,000,000 236,329,442 119,868,438 191,297,500 311,165,938 capital expenditure foreign loans repayments and interest payments and commissions for their repayments of foreign loans 55,170,650 55,170,650 27,759,000 27,759,000 interest Payments and commissions 27,411,650 27,411,650 culture and art 176,720,000 176,720,000
Current expenditure personnel expenditure 154,036,000 154,036,000 11,822,800 11,822,800 74,125,000 74,125,000 materials and services Expenses grants and Subsidies 68,088,200 68,088,200 transfers to public institutions 51,918,200 51,918,200 Transfers capital expenditure 16,170,000 16,170,000 22,684,000 22,684,000 24,230,000 24,230,000 social 20,207,700 20,207,700 current expenditure personnel expenditure 122,200 122,200 17,915,500 17,915,500 materials and services Expenses grants and Subsidies 2,170,000 2,170,000 transfers to public institutions and capital expenditure 2,170,000 2,170,000 4,022,300 4,022,300
Grants and other AIDS for children 485,410,000 485,410,000 485,410,000 485,410,000 Grants current expenditures and transfers 485,410,000 485,410,000 485,410,000 485,410,000 Pension Transfers, current expenses and allowances 331,898,000 331,898,000 331,898,000 331,898,000 331,898,000 331,898,000 Transfers transfers and Subsidies 331,898,000 331,898,000 's sports and youth 52,660,000 52,660,000 52,660,000 52,660,000 Grants current expenditures and transfers 52,660,000 52,660,000 grants to public institutions 46,660,000 46,660,000 6,000,000 6,000,000 Transfers Part II-communal Household, etc I 217,243,320 217,243,320 Household and housing communal housing 217,243,320 217,243,320 current expenditure 120,000,000 120,000,000 subsidies and transfers 120,000,000 120,000,000 120,000,000 120,000,000 Transfers capital expenditure 97,243,320 97,243,320 Part III-national defence 1,772,740,000 1,772,740,000 1,322,104,729 1,322,104,729 1,772,740,000 1,772,740,000 current expenditure Defence Expenditure staff Expenditure 701,224,000 701,224,000 materials and services 620,880,729 620,880,729 450,001,471 450,001,471 capital expenditure foreign loans repayments and interest payments and commissions for their 633,800 633,800 Ramb ursări external 580,200 580,200 credits interest Payments and commissions 53,600 53,600 Part IV-public order ordre public 1,021,220,000 3,600,000 1,024,820,000 1,021,220,000 3,600,000 1,024,820,000 current expenditure personnel expenditure 874,458,300 874,458,300 457,793,800 457,793,800 305,502,855 305,502,855 materials and services Expenses grants and Subsidies 111,161,645 111,161,645 transfers to public institutions 129,640,000 3,600,000 133,240,000 111,161,645 111,161,645 capital Spending of foreign loans Repayments and interest payments and commissions for their repayments of foreign loans 17,121,700 17,121,700 11,195,885 11,195,885 payments interest and commissions 5,925,815 5,925,815 Part V-public authorities 862,755,599 18,278,700 881,034,299 current expenditure personnel expenditure 670,712,957 670,712,957 434,367,910 434,367,910 191,465,205 191,465,205 materials and services Expenses subsidies and transfers Transfers 44,879,842 44,879,842 44,879,842 44,879,842 185,135,904 18,278,700 203,414,604 capital Spending for loan Repayments and interest payments and commissions for their 6,906,738 6,906,738 for the Presidency of Romania 9,600,000 9,600,000 current expenditure personnel expenditure 8,940,000 8,940,000 1,875,800 1,875,800 7,064,200 7,064,200 materials and services Expenses
Capital expenditure spending authority organs 660,000 660,000 legislative 134,820,312 134,820,312 current expenditure personnel expenditure 60,852,012 60,852,012 40,940,344 40,940,344 19,911,668 19,911,668 materials and services Expenses capital expenditure 73,968,300 73,968,300 Expenses for judicial authority bodies 167,104,700 167,104,700 current expenditure personnel expenditure 155,284,700 155,284,700 107,011,700 107,011,700 48,273,000 48,273,000 materials and services Expenses capital expenditure 11,820,000 11,820,000 for 508,841,827 18,278,700 527,120,527 executive authority bodies current expenditure 407,161,625 407 .161,625 253,897,716 253,897,716 personnel Expenses material Expenses and services 109,384,067 109,384,067 grants and Contributions 43,879,842 43,879,842 43,879,842 43,879,842 Transfers transfers and contributions from international bodies 43,779,842 43,779,842 other transfers 100,000 100,000 94,773,464 18,278,700 113,052,164 capital expenditure refunds and payments of foreign loans interest and commissions for their repayments of foreign loans 6,906,738 6,906,738 5,123,400 5,123,400 interest Payments and commissions 1,783,338 1,783,338 expenses for other organs of public authority Expenditure current expenditure 42,388,760 42,388,760 38,474,620 38,474,620 staff 30,642,350 30,642,350 6,832,270 6,832,270 materials and services Expenses subsidies and Other transfers Transfers transfers 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 3,914,140 3,914,140 capital expenditures Part VI-Economic Action 3,682,286,915 153,562,500 3,835,849,415 4,762,236,597 155,026,500 4,917,263,097 current expenditure personnel expenditure 242,345,149 242,345,149 662,865,166 662,865,166 materials and services Expenses
Subsidies and transfers for public institutions 2,777,076,600 153,562,500 2,930,639,100 371,700 371,700 grants, Subsidies on products and activities 823,900,000 823,900,000 Grants to cover the differences in price and fare Bonuses granted to agricultural producers 829,500,000 829,500,000 360,000,000 360,000,000 763,304,900 153,562,500 916,867,400 Transfers capital expenditure 943,269,632 1,464,000 944,733,632 115,700,000 115,700,000 Loans Repayments of foreign loans and interest payments and commissions for their scientific research 20,980,050 20,980,050 442,923,001 1,464,000 444,387,001 431,397,678 431,397,678 current expenditure personnel expenditure and Expenditure 20,741,656 20,741,656 serv ® 408,584,322 408,584,322 2,071,700 2,071,700 transfers and Subsidies grants for public institutions 371,700 371,700 1,700,000 1,700,000 Transfers capital expenditure 11,525,323 1,464,000 12,989,323 Prospecting and geological research works for discoveries of new deposits current expenditure 81,260,000 81,260,000 81,260,000 81,260,000 81,260,000 81,260,000 materials and services expenditure on mining, energy, metallurgical, chemical and other industries subbranch 1,285,963,750 7,962,500 1,293,926,250 856,900,000 7,962,500 864,862,500 current expenditure grants and subsidies on products 856,900,000 7,962,500 864,862,500 transfers and activities 770,900,000 770,900,000 86,000,000 7,962 Transfers .500 93,962,500 428,397,500 428,397,500 capital expenditure foreign loans repayments and interest payments and commissions for their interest Payments 666,250 666,250 and 666,250 666,250 agriculture, forestry, water, environmental current expenditure 1,704,710,000 1,704,710,000 1,544,099,824 1,544,099,824 189,654,946 189,654,946 personnel expenses material Expenses and services 151,444,878 151,444,878 1,203,000,000 1,203,000,000 transfers and Subsidies Grants to cover the differences in price and fare Bonuses granted to agricultural producers 829,500,000 829,500,000 360,000,000 360,000,000 Transfers capital expenditure 13,500,000 13,500,000 157.607.17 6 157,607,176 Repayments of foreign loans and interest payments and commissions for their interest Payments 3,003,000 3,003,000 and 883,600,000 145,600,000 1,029,200,000 3,003,000 3,003,000 transportation and communication 594,789,200 145,600,000 740,389,200 current expenditure personnel expenditure 6,406,760 6,406,760 7,277,540 7,277,540 materials and services Expenses grants and subsidies on products 581,104,900 145,600,000 726,704,900 transfers and activities 53,000,000 53,000,000 528,104,900 145,600,000 673,704,900 Transfers capital expenditure 271,500,000 271,500,000 Repayments of foreign loans and interest payments and commissions for their 17,310,800
17,310,800 Reimbursement of credits of foreign interest Payments and 227,500 227,500 commissions 17,083,300 17,083,300 other 363,779,846 363,779,846 173,840,213 173,840,213 economic current expenditure personnel expenditure 25,541,787 25,541,787 14,298,426 14,298,426 materials and services Expenses subsidies and transfers 134,000,000 134,000,000 Transfers capital expenditure 134,000,000 134,000,000 74,239,633 74,239,633 115,700,000 115,700,000 Loans loans for completing certain objectives approved by intergovernmental bilateral conventions and agreements 115,700,000 115,700,000 Part VII-other Expenses 254,400,151 254,400,151 current 208,272,017 208,272,017 126,685,867 126,685,867 personnel expenses material Expenses and services 77,836,150 77,836,150 3,750,000 3,750,000 raw materials and transportation Subsidies granted farmers 150,000 150,000 3,600,000 3,600,000 Transfers capital expenditure 46,128,134 46,128,134 254,400,151 254,400,151 other current expenditure personnel expenditure 208,272,017 208,272,017 126,685,867 126,685,867 77,836,150 77,836,150 materials and services Expenses Grants and transfers to agricultural producers 3,750,000 3,750,000 Premium granted 150,000 150,000 3,600,000 3,600,000 Other Transfers transfer eruri 46,128,134 46,128,134 capital expenditure 3,600,000 3,600,000 Part VIII-1,510,510,000 1,510,510,000 Transfers Transfers from the State budget 1,510,510,000 1,510,510,000 transfers from the State budget, local budgets to ensure the social protection of population for heat and urban passenger transport 343,800,000 343,800,000 transfers from the State budget to local budgets for investment 756,200,000 756,200,000 Transfers from the State budget to the budget of the special fund for social insurance of farmers 251,510,000 251,510,000 Transfers from the State budget to the budget of the risk and accident fund 159,000,000 159,000,000 Part of public debt Interest-related 1,558,250,000 1,558,250,000 1,558,250,000 1,558,250,000 public debt Interest related internal public debt 1,499,220,240 1,499,220,240 Interest 16,629,760 16,629,760 external debt related Expenses incurred as a result of the issuance and placement of Government securities and the risk of the guarantees given by the State according to law 42,400,000 42,400,000 Part XI-Reserve 30,893,200 30,893,200 budget reserve fund at the disposal of the Government's intervention Fund 20,893,200 20,893,200 available to the Government to Fund 8,000,000 8,000,000 the disposal of the Romanian Government for relations with Moldova 2,000,000 2,000,000-Deficit 1,932,444,045-420,340,200-2,352,784,245 Annex 2 SYNTHESIS of STATE BUDGET EXPENDITURE 1995 (articles detailing spending)-thousands lei to the State budget for 1995 external credits on entries 1995 Total (3 = 1 + 2) 1 2 3 II. EXPENDITURE-TOTAL 16,616,694,045 17,037,034,245 420.340.200 *) *) depending on the progress of loan programs may make changes in the structure and main credits between authorising officers, with the approval of the Government.
115,700,000 115,700,000 loans
Loans for the completion of the objectives approved by the bilateral conventions and intergovernmental agreements on foreign credit Repayments 115,700,000 115,700,000 and interest payments and commissions for their repayments of foreign loans 101,154,238 101,154,238 44,885,985 44,885,985 interest Payments and commissions 56,268,253 56,268,253 Education 1,954,874,378 796,250 1,955,670,628 2,053,217,178 1,137,500 2,054,354,678 current expenditure personnel expenditure Expenditure on wages 1,246,658,171 35,000 1,246,693,171 1,624,368,015 568,750 1,624,936,765 Contributions to State social insurance fund 311,044,407 8,750 311,053,157 expenditure for payment of the aid unemployment 62,209,287 1,750 62,211,037 Movements, postings, transfers, materials and services Expenses 4,456,150 523,250 4,979,400 256,620,085 227,500 256,847,585 social Rights 40,756,000 40,756,000 74,582,195 74,582,195 Food and sanitary materials and maintenance expenses 600,000 600,000 household 57,602,000 57,602,000 materials and services with functional character 5,658,723 5,658,723 inventory items of little value or short duration Repair and equipment 41,167,734 41,167,734 9,135,033 9,135,033 24,245,000 24,245,000 to the current repair books and other publications 2,503,500 127,500 2,631,000 369,900 100,000
469,900 subsidies and grants for 73,886,278 73,886,278 transfers to public institutions 8,785,100 8,785,100 Transfers capital expenditure 65,101,178 65,101,178 98,001,500 341,250 98,342,750 98,001,500 341,250 98,342,750 Investment of public institutions for loan Repayments and interest payments and commissions for their interest Payments 341,300 341,300 and 341,300 341,300 1,502,310,000 242,297,500 1,744,607,500 1,327,270,912 51,000,000 1,378,270,912 Health Expenditure current expenditure personnel expenses wages and salaries 873,299,975 873,299,975 1,141,941,470 1,141,941,470 Contributions to State social insurance fund expenses 223,389,695 223,389,695 p for payment of unemployment benefit 42,984,599 42,984,599 displacement, postings, transfers, materials and services Expenses 2,267,201 2,267,201 185,329,442 51,000,000 236,329,442 social Rights 1,573,648 1,573,648 12,072,537 12,072,537 Food and sanitary materials and maintenance expenses 125,807,254 51,000,000 176,807,254 household 12,813,114 12,813,114 materials and services with functional character 5,436,731 5,436,731 inventory items of little value or short duration Repair and equipment 2,635,873 2,635,873 10,749,175 10,749,175 10,173,750 10,173,750 to the current repair books and publications 315,592 315,592 other expenses
3,751,768 3,751,768 119,868,438 191,297,500 311,165,938 capital expenditure Investments of public institutions foreign credit Repayments 119,868,438 191,297,500 311,165,938 and interest payments and commissions for their repayments of foreign loans 55,170,650 55,170,650 27,759,000 27,759,000 interest Payments and commissions 27,411,650 27,411,650 culture and art 176,720,000 176,720,000 current expenditure personnel expenditure 154,036,000 154,036,000 11,822,800 11,822,800 7,367,950 7,367,950 expenses salaries Contributions to State social insurance 1,841,960 1,841,960 Expenses for the Fund for the payment of unemployment benefit 368,390 368,390
Displacement, postings, transfers, 2,244,500 2,244,500 74,125,000 74,125,000 materials and services Expenses Expenses for maintenance and household 1,431,948 1,431,948 materials and services with functional character 43,428,834 43,428,834 inventory items of little value or short duration Repair and equipment 83,720 83,720 384,176 384,176 21,512,089 21,512,089 to the current repair books and publications 1,163,333 1,163,333 6,120,900 6,120,900 expenses subsidies and Other transfers public 68,088,200 68,088,200 51,918,200 51,918,200 grants to institutions Transfers capital expenditure 16,170,000 16,170,000 22,684,000 22,684,000
Investment of public social welfare institutions 22,684,000 22,684,000 24,230,000 24,230,000 20,207,700 20,207,700 current expenditure personnel expenditure 122,200 122,200 93,710 93,710 expenses salaries Contributions to State social insurance 23,430 23,430 Expenses for the Fund for the payment of unemployment benefit 4,685 4,685 Displacements, postings, transfers, services and material Expense 375 375 17,915,500 17,915,500 social 17,664,100 17,664,100 rights in Food and sanitary materials 91,200 91,200 4,000 4,000 Expenses for maintenance and household inventory Objects 54,600 54,600 m apply value or short duration Repair and equipment current 43,000 43,000 50,000 50,000 books and publications 600 600 other expenses subsidies and transfers 8,000 8,000 2,170,000 2,170,000 grants to institutions of public capital expenditure 2,170,000 2,170,000 4,022,300 4,022,300 4,022,300 4,022,300 Investment Allowances of public institutions and other aid for kids 485,410,000 485,410,000 485,410,000 485,410,000 Grants current expenditures and transfers 485,410,000 485,410,000 485,410,000 485,410,000 Pension Transfers , and allowances 331,898,000 331,898,000 331,898,000 331,898,000 Grants current expenditures and transfers 331,898,000 331,898,000 sports 331,898,000 331,898,000 Transfers and current expenditure 52,660,000 52,660,000 youth 52,660,000 52,660,000 52,660,000 52,660,000 Grants subsidies and transfers for public institutions 46,660,000 46,660,000 6,000,000 6,000,000 communal Household Transfers and current expenditure 217,243,320 217,243,320 housing subsidies and transfers 120,000,000 120,000,000 120,000,000 120,000,000 120,000,000 120,000,000 Transfers capital expenditure 97,243,320 97,243,320
Investment of public institutions 97,243,320 97,243,320 1,322,104,729 1,322,104,729 1,772,740,000 1,772,740,000 current expenditure Defence Expenditure staff Expenditure 701,224,000 701,224,000 620,880,729 620,880,729 materials and services capital expenditure 450,001,471 450,001,471 450,001,471 450,001,471 Investment of public institutions of foreign loans Repayments and interest payments and commissions for their repayments of foreign loans 633,800 633,800 580,200 580,200 interest Payments and commissions 53,600 53,600 public order 1,021,220,000 3,600,000 1,024,820,000 current expenditure 874,458,300 874,458,300
Personnel expenditure 457,793,800 457,793,800 305,502,855 305,502,855 materials and services Expenses grants and Subsidies 111,161,645 111,161,645 transfers to public institutions 129,640,000 3,600,000 133,240,000 111,161,645 111,161,645 capital Spending Investments of public institutions foreign credit Repayments 129,640,000 3,600,000 133,240,000 and interest payments and commissions for their repayments of foreign loans 17,121,700 17,121,700 11,195,885 11,195,885 interest Payments and commissions 5,925,815 5,925,815 Expenses for the Romanian Presidency 9,600,000 9,600,000 current expenditure personnel expenditure 8,940,000 8,940,000 1,875,800 1,875,800 Expenses with salaries 1,323,300 1,323,300 Contributions to State social insurance fund 330,800 330,800 expenses for the payment of unemployment benefit 66,200 66,200 Displacements, postings, transfers, 155,500 155,500 7,064,200 7,064,200 materials and services Expenses Expenses for maintenance and household materials and 700,000 700,000 services functional character 1,500,000 1,500,000 inventory items of little value or short duration Repair and equipment current 15,000 15,000 500,000 500,000 books and publications costs 50,000 50,000 4,299,200 4,299,200 capital Expenditures
Investment of public institutions 660,000 660,000 660,000 660,000 legislative authority for Expenditure 134,820,312 134,820,312 current expenditure personnel expenditure 60,852,012 60,852,012 40,940,344 40,940,344 16,705,226 16,705,226 expenses salaries Contributions to State social insurance 4,115,045 4,115,045 Expenses for the Fund for the payment of unemployment benefit 828,357 828,357 displacement, postings, transfers, 19,291,716 19,291,716 19,911,668 19,911,668 materials and services Expenses Expenses for maintenance and household 7,359,493 7,359,493 materials and services with functional character 753,817 753,817 objects inventory of little value or short duration Repair and equipment 523,520 523,520 1,458,595 1,458,595 current books and publications 304,200 304,200 expenses capital expenditure 9,512,043 9,512,043 73,968,300 73,968,300 73,968,300 73,968,300 Investment Outlay of public institutions for judicial authority bodies 167,104,700 167,104,700 current expenditure personnel expenditure 155,284,700 155,284,700 107,011,700 107,011,700 81,674,400 81,674,400 expenses salaries Contributions to State social insurance fund 20,418,500 20,418,500 expenses for the payment of unemployment benefit 4,083,800 4,083,800 Movements , postings, transfers, services and material Expense 835,000 835,000 48,273,000 48,273,000 Expenses for maintenance and household 8,993,000 8,993,000 materials and services with functional character 8,617,900 8,617,900 inventory items of little value or short duration and current Repairs 2,855,900 2,855,900 equipment overhaul 5,000,000 5,000,000 21,348,000 21,348,000 books and publications 385,700 385,700 1,072,500 1,072,500 other expenses capital expenditure 11,820,000 11,820,000 11,820,000 11,820,000 investment outlay for public executive authority bodies current expenditure 508,841,827 18,278,700 527,120,527 407,161,625
personnel Expenses 407,161,625 253,897,716 253,897,716 190,671,047 190,671,047 expenses salaries Contributions to State social insurance 39,811,966 39,811,966 Expenses for the Fund for the payment of unemployment benefit 7,974,303 7,974,303 displacement, postings, transfers, materials and services Expenses 15,440,400 15,440,400 109,384,067 109,384,067 Drugs and sanitary materials and maintenance expenses 256 256 household 59,303,497 59,303,497 materials and services with functional character 6,045,362 6,045,362 inventory items of little value or short duration and current Repairs 9,741,553 6,370,219 6,370,219 equipment
9,741,553 repair 11,697,250 11,697,250 books and publications 14,136,820 14,136,820 2,089,110 2,089,110 other expenses grants and Contributions 43,879,842 43,879,842 43,879,842 43,879,842 Transfers transfers and contributions from Other international bodies 100,000 100,000 43,779,842 43,779,842 transfers capital expenditure 94,773,464 18,278,700 113,052,164 94,773,464 18,278,700 113,052,164 Investment of public institutions for loan Repayments and interest payments and commissions for their repayments of foreign loans 6,906,738 6,906,738 5,123,400 5,123,400 interest Payments and commissions 1,783,338 1,783,338 expenses for other organs of the authority public current expenditure 42,388,760 42,388,760 38,474,620 38,474,620 30,642,350 30,642,350 personnel expenses salaries expenses 21,627,270 21,627,270 Contributions to State social insurance fund 5,406,780 5,406,780 expenses for the payment of unemployment benefit 1,081,300 1,081,300 displacement, postings, transfers, 2,527,000 2,527,000 6,832,270 6,832,270 materials and services Expenses Expenses for maintenance and household 2,468,624 2,468,624 materials and services with functional character 223,271 223,271 inventory items of little value or short duration and current Repairs 2,504,000 275,833 275,833 equipment
2,504,000 repair 368,800 368,800 books and publications 721,072 721,072 270,670 270,670 other expenses subsidies and Other transfers Transfers transfers 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 capital Outlay 3,914,140 3,914,140 Investment of public scientific research 442,923,001 1,464,000 444,387,001 3,914,140 3,914,140 current expenditure personnel expenditure 431,397,678 431,397,678 20,741,656 20,741,656 15,478,741 15,478,741 expenses salaries Contributions to State social insurance 3,869,686 3,869,686 Expenses for the Fund for the payment of unemployment benefit 773,937
773,937 displacement, postings, transfers, materials and services Expenses 619,292 619,292 408,584,322 408,584,322 rights in social care and Expense 6,430 6,430 household 1,596,650 1,596,650 materials and services with functional character 19,519,500 19,519,500 inventory items of little value or short duration and current Repairs 33,900 33,900 equipment overhauls 129,000 129,000 1,519,000 1,519,000 1,893,000 books and publications
383,886,842 383,886,842 1,893,000 other expenses Subsidies and transportation subsidies for public institutions 2,071,700 2,071,700 371,700 371,700 1,700,000 1,700,000 Transfers capital expenditure 11,525,323 1,464,000 12,989,323 11,525,323 1,464,000 12,989,323 public institutions Investment Prospecting and geological research works for discoveries of new deposits current expenditure 81,260,000 81,260,000 81,260,000 81,260,000 81,260,000 81,260,000 materials and services Expenses Other expense 81,260,000 81,260,000 quarrying Industry energy, metallurgical, chemical, and other industries subbranch 1,285,963,750 7,962,500 1,293,926,250 856,900,000 7,962,500 864,862,500 current expenditure grants and subsidies on products 856,900,000 7,962,500 864,862,500 transfers and activities 770,900,000 770,900,000 86,000,000 7,962,500 93,962,500 Transfers capital outlay 428,397,500 428,397,500 Investment of autonomous public corporations and companies with state capital Repayments of foreign loans 428,397,500 428,397,500 and interest payments and commissions for their interest Payments 666,250 666,250 and 666,250 666,250 Agriculture forestry, waters, environment 1,704,710,000 1,704,710,000 current expenditure personnel expenditure 1,544,099,824 1,544,099,824 189,654,946 189,654,946 144,376,863 144,376,863 expenses salaries Contributions to State social insurance fund 35,379,930 35,379,930 expenses for the payment of unemployment benefit 7,218,843 7,218,843 displacement, postings, transfers, materials and services Expenses 2,679,310 2,679,310 151,444,878 151,444,878 Food and sanitary materials 1,700,000 1,700,000 6,806,500 6,806,500 Expenses for maintenance and household 7,715,000 7,715,000 materials and services with functional character 120,557,324 120,557. 324 inventory items of little value or short duration and current Repairs 6,199,000 6,199,000 equipment overhaul 2,400,000 2,400,000 2,750,000 2,750,000 books and publications 1,306,000 1,306,000 2,011,054 2,011,054 expenses subsidies and Other transfers 1,203,000,000 1,203,000,000 Grants to cover the differences in price and fare Bonuses granted to agricultural producers 829,500,000 829,500,000 360,000,000 360,000,000 Transfers capital expenditure 13,500,000 13,500,000 157,607,176 157,607,176 21,519,176 21,519,176 Investment Investment of public institutions of autonomous public corporations and companies with state capital 136,088,000 136,088,000
Repayments of foreign loans and interest payments and commissions for their interest Payments 3,003,000 3,003,000 and 883,600,000 145,600,000 1,029,200,000 3,003,000 3,003,000 transportation and communication 594,789,200 145,600,000 740,389,200 current expenditure personnel expenditure 6,406,760 6,406,760 4,861,815 4,861,815 salaries expense Contributions to State social insurance 1,215,450 1,215,450 Expenses for the Fund for the payment of unemployment benefit 243,090 243,090 Movements transfers, postings, materials and services Expenses 86,405 86,405 7,277,540 7,277,540 social Rights 50,000 50,000 406,490 406,490 Food and sanitary materials and maintenance expenses 7,067 7,067 household 721,972 721,972 materials and services with functional character 1,759,612 1,759,612 inventory items of little value or short duration Repair and equipment 309,415 309,415 786,812 786,812 1,556,600 1,556,600 to the current repair books and publications 17,446 17,446 1,662,126 1,662,126 expenses subsidies and Other transfers 581,104,900 145,600,000 726,704,900 aid products and activities 53,000,000 53,000,000 528,104,900 145,600,000 673,704,900 Transfers capital outlay 271,500,000 271,500,000 Investment of autonomous public corporations and companies with state capital Investment of public institutions 266,090,000 266,090,000 5,410,000 5,410,000 Repayment of external loans and interest payments and commissions for their repayments of foreign loans 17,310,800 17,310,800 227,500 227,500 interest Payments and other fees 17,083,300 17,083,300 363,779,846 363,779,846 173,840,213 173,840,213 economic current expenditure personnel expenditure expenditure on salaries 19,400,346 19,400,346 25,541,787 25,541,787 Contributions for State social insurance fund 4,850,086 4,850,086 expenses for the payment of unemployment benefit 970,017 970,017 displacement, postings, transfers, materials and services Expenses 321,338 321,338 14,298,426 14,298,426 Food expenses for maintenance and 3,000 3,000 household 6,492,653 6,492,653 materials and services with functional character 546,170 546,170 inventory items of little value or short duration Repair and equipment 778,367 778,367 2,218,970 2,218,970 1,074,327 1,074,327 to the current repair books and publications expenses 3,152,338 3,152,338 32,601 32,601 Grants 134,000,000 134,000,000 134,000,000 134,000,000 Transfers and transfers capital expenditure 74,239,633 74,239,633 State reserve stocks and Investment mobilization of public institutions 71,649,754 71,649,754 2,589,879 2,589,879 115,700,000 115,700,000 Loans loans for completing certain objectives approved by intergovernmental bilateral conventions and agreements 115,700,000 115,700,000 Other 208,272,017 208,272,017 action 254,400,151 254,400,151 current expenditure personnel expenditure 126,685,867 126,685,867 20,728,000 20,728,000 salaries expense Contributions to State social insurance 5,068,300 5,068,300 Expenses for cons tituirea Fund for paying unemployment benefit 1,013,600 1,013,600 displacement, postings, transfers, services and material Expense 22,000 22,000 77,836,150 77,836,150 Expenses for maintenance and household materials and 150,000 150,000 services functional character 254,500 254,500 inventory items of little value or short-lived and equipment Repair 8,200 8,200 3,900 3,900 current books and publications expenses 3,900 3,900 305,000 305,000 Grants and transfers to agricultural producers 3,750,000 3,750,000 Premium granted 150,000 150,000 3,600,000 3,600,000 3,600,000 transfers Transfers
3,600,000 capital expenditure 46,128,134 46,128,134 46,128,134 46,128,134 Investment of public institutions, part VIII-1,510,510,000 1,510,510,000 Transfers Transfers from the State budget 1,510,510,000 1,510,510,000
Transfers from the State budget to local budgets to ensure the social protection of population for heat and urban passenger transport 343,800,000 343,800,000 transfers from the State budget to local budgets for investment 756,200,000 756,200,000 Transfers from the State budget to the budget of the Trust Fund intended for the payment of pensions and other social insurance rights of farmers 251,510,000 251,510,000 Transfers from the State budget to the budget of the Fund of risk and accident 159,000,000 159,000,000 Part of public debt Interest-related 1,558,250,000 1,558,250,000 public debt 1,558,250,000 1,558,250,000 Part XI-Reserve 30,893,200 30,893,200 budget reserve fund at the disposal of the Government's intervention Fund 20,893,200 20,893,200 at the Government's disposal available to Fund Government 8,000,000 8,000,000 Romania for relations with Moldova 2,000,000 2,000,000-Deficit 1,932,444,045-420,340,200-2,352,784,245 annex 4 LIST of taxes, fees and other revenue for the year 1995 the name of the taxes, fees and other revenues regulations governing collection of taxes and other taxes, revenues i. State BUDGET. the current Income tax. income 1. Direct taxes: 1. Income tax the Government Ordinance. 70/1994 income tax; Law No. 12/1991 *) income tax; Law No. 71/1994 concerning the granting of additional facilities against the law. 35/1991 republished, in order to attract foreign investors in the industry; Law No. 77/1994 concerning the associations of employees and members of management companies that are privatising; Government Ordinance No. 61/1994 approving the Abeyance of the stand-by credit and systemic transformation facility granted to Romania by the International Monetary Fund; Government Decision No. 1222/1990 on the arrangements applicable to taxes and fees from Romania, representations of the companies or foreign economic organizations, as well as the rights and obligations of the personnel related to English; Government Decision No. 974/1994pentru approval of Instructions concerning the methodology and the appropriate forms used concerning corporation tax.
2. Tax on the wages Act No.. 32/1991 on the payroll tax, amended by law No. 35/1993; Ordinance Guvernuluinr. 39/1994 concerning improving the ranking of coefficients of basic salaries in budgetary sector personnel, as amended and approved by law No. 134/1994.
3. other direct taxes of which: (a) the dividend) the tax on companies law. 40/1992 on the assessment of the tax on dividends from companies; Law No. 77/1994 concerning the associations of employees and members of management companies that are privatising.
b) profit from illicit commercial activities or from non-compliance with the law on consumer protection law. 12/1990 on the protection of the population against illicit commercial activities, as amended by law No. 42/1991; Government Ordinance No. 21/1992privind consumer protection, which was approved by law No. 11/1994 concerning some of the Government Ordinance issued on the basis of law No. 81/1992.
A.2. Indirect taxes: 1. Excise tax from crude oil from domestic production and natural gas law. 42/1993 relating to excise duty on imported products and in the country, as well as income tax from crude oil from domestic production and natural gas; Law No. 22/1994 on amendment of the annex. 1 the law nr. 42/1993.
2. Customs duties: the duty to) legal persons, Government Ordinance No. 26/1993 on the import customs tariff, as amended and approved by law No. 102/1994 approving the Government's Ordinance issued on the basis of law No. 58/1993; Law No. 30/1978 customs of Romania privindCodul; Law No. 35/1991 on the regime of foreign investments, as amended by law No. 57/1993; Law No. 56/1994 modification of article. 12(3). (1) of law No. 83/1993 on State support of agricultural producers; Law No. 71/1994privind the granting of facilities in addition to law No. 35/1991; Decree No. 337/1981 to aprobareaRegulamentului; Government Decision No. 1274/1990privind reduction of import duties and the establishment of the system of draw-back; Government Decision No. 3/1992privind transformation rate in lei for customs operations and customs valuation.
b) customs duties and other revenue collected from individuals through the Customs Law No. units 30/1978 on the customs code of Romania; Decree No. 337/1981 approving customs; Government Decision No. 685/1990 relating to the customs procedure applicable to natural persons; Government Decision No. 1107/90 on the establishment of the single tax, the rental of property seized by Customs upon entry to the country; Government Decision No. 269/1994 relating to the modification of the value limits and conditions for goods entered or withdrawn from the country by individuals; Government Decision No. 580/1994 on the clearance of certain categories of goods.
3. other indirect taxes: increases the penalty) and delay for unpaid income within the Government Ordinance. 14/1992 amending the level increases the delay due to failure to pay within the proper budget revenues, approved by Legeanr. 114/1992 relating to some of the Government Ordinance issued on the basis of law No. 81/1992; Government Ordinance No. 18/1994 on measures to strengthen the financial discipline of economic agents. The Act governing the income in question.
b) charges for the purpose of licensing the practice of Gambling Ordinance No. 16/1993 concerning fees for licensing with a view to the practice of gambling, which was approved by law No. 102/1994 approving the Government's Ordinance issued on the basis of law No. 58/1993.
c) border crossing fee Ordinance No. 50/1994 concerning the establishment of a fee for border crossings with a view to the establishment of resources intended for social protection.
d) charges of compensation Government decision nr. 228/1992 on the protection of national producers and to the internal market unfair competition resulting from the importation of products from dumped or subsidized, and exports at prices below those charged domestically; Government Decision No. 70/1994 on the system of reference prices and compensatory duties on imported wines; Government Decision No. 363/1994 on the system of reference prices and compensation fees for imports of agri-food products; Government Decision No. 525/1994pentru filling the governmental decision nr. 363/1994; Government Decision No. 948/1994 on the extension of the validity of the decisions of the Government. 70/1994 and no. 363/94.
e) other revenue from indirect taxes: the tax on the turnover Government decision nr. 779/1991 *) tax on the movement of goods.
of pallets-equivalent value of the packaging and accompanying goods, included in the price thereof, imported by the autonomous administrations and companies with state capital Decree nr. 146/80 concerning certain measures to improve circulation, the use and recovery of packaging for goods which are undoing through retail.
4. Value added tax Ordinance No. 3/1992 on value added tax, which was approved by law No. 130/1992; Government Emergency Ordinance nr. 1/1993 on certain measures for the application of the value added tax, which was approved by Legeanr. 63/1993; Government Ordinance No. 6/1994 concerning the improvement of rules concerning value added tax, which was approved by law No. 119/1994 approving the Government's Ordinance issued on the basis of law No. 4/1994; Government Ordinance No. 33/1994referitoare in the improvement of rules concerning value added tax, approved and amended by law No. 123/1994 approving the Government's Ordinance issued on the basis of law No. 72/1994; Government Decision No. 973/1994 approving the Rules for the implementation of the Government Ordinance. 3/1992 on value added tax.
B. non-Revenue 1. Payments from net profit of autonomous public corporations
Law No. 15/1990 on the reorganization of State-owned economic units in 1900 and companies; Government Ordinance No. 15/1993 on measures to restructure the work of the autonomous public corporations; Government Ordinance No. 3/1994 on the amendment of the Government Ordinance. 15/1993.
2. Payments from public institutions: a) the duties of the Government Ordinance on metrology. 20/1992 concerning the work of metrology, approved and amended by law No. 11/1994privind some of the Government Ordinance issued on the basis of Legiinr. 81/1992; Government Decision No. 481/1992 concerning the Organization and functioning of the Romanian Bureau of legal metrology.
b) fee for registration of patents for inventions and trade marks of factory law. 64/1991 on patents of inventions; Law No. 120/1992 concerning the fees for patent applications and patents for inventions; Law No. 129/1992 on the protection of industrial designs; Government Decision No. 274/1991 on charges relating to the marks of factory, trade and service, as well as the designations of origin of products.
c) charges for services and benefits căpităniile port and for authorization of transport vehicles in international traffic of goods by Government Ordinance. 48/1994 relating to the modification of fees for the use of public roads and for some services in ports and airports, which was approved by law No. 123/1994 approving the Government's Ordinance issued on the basis of law No. 72/1994.
(d) consular fees) Order No. 24/1992 on the establishment of consular services and the charges levied for the provision thereof, approved and amended by law No. 89/1993referitoare to some of the Government Ordinance issued on the basis of law No. 81/1992; Government Ordinance No. 10/1993 on updating, depending on inflation rate of duties established in fixed amounts for services rendered to legal entities and physical persons, approved by law No. 102/1994pentru approval of Government Ordinance issued on the basis of law No. 58/1993; Government Ordinance No. 43/1994pentru modification of the Government Ordinance. 24/1992, approved by law No. 123/1994 approving the Government's Ordinance issued on the basis of law No. 72/1994.
e) charges for analyses carried out by laboratories, other than health, besides public institutions, Government Ordinance No. 21/1992 on consumer protection, approved and amended by law No. 11/1994 concerning some of the Government Ordinance issued on the basis of law No. 81/1992; Government Decision No. 573/1992privind attributions, organization and functioning within the Office for consumer protection, to the Division for quality control of wine and Liquor, as amended by Government decision No. 26/1994 on the reorganization and operation of the Office for consumer protection; Government Decision No. 450/1994 on the Organization and functioning of the Ministry of Justice.
f) income from the equivalent value of the work to combat pests and plant diseases in the fields of Decree-Law No. 43/1990 concerning some measures to stimulate the economic activity of the Russian peasantry and agricultural companies with state capital.
g) incomes of breeding and selection of the animals law No. 40/1975 on the growth and improvement of animals; Decree-Law No. 43/1990 concerning some measures to stimulate the economic activity of the Russian peasantry and agricultural companies with state capital.
h) revenue divisions, laboratories and veterinary dispensaries Decree-Law No. 43/1990 concerning some measures to stimulate the economic activity of the Russian peasantry and agricultural companies with state capital.
I) revenues payments of public institutions and the activities of Decree No. autofinanţate. 152/1975 self-financing activities of State institutions, with subsequent additions; Law No. 10/1991 on public finances.
j) fees and other income from the environmental protection Decree nr. 221/1990 on the functioning and powers of the National Commission for Nuclear Activities Control.
k) other income from public institutions:-income from the sale of standards and other specialty publications, and other services by the Romanian Standardization Institute of the Government Ordinance No. 19/1992 on standardisation work in Romania, approved and amended by law No. 11/1994 concerning some of the Government Ordinance issued on the basis of law No. 81/1992; Government Decision No. 483/1992 concerning the operation of the Romanian Institute for Standardization, as specialized body of the central public administration in the field of standardization.
-income from the sale of services and coverage from the news made by "Thirty".
Law No. 10/1991 on public finances; Government Decision No. 560/1994 on the Organization and functioning of the national agency of "Thirty".
-fees for obtaining authorization decisions in Broadcasting Ordinance No. 9/1993 on charges of authorizing the issuance of decisions in the field of broadcasting, approved by law No. 102/1994 approving the Government's Ordinance issued on the basis of law No. 58/1993.
-income from public statistical services at the request of the beneficiaries internal and external Government Ordinance. 9/1992 on the Organization of public statistics, approved and amended by law No. 11/1994 concerning some of the Government Ordinance issued on the basis of law No. 81/1992, republished in 1994.
3. Miscellaneous income: income from the application of the) extinctive Decree nr. 167/1958 concerning prescription extinctivă; Decretulnr. 219/1960 concerning the obligations of the debtor, economic organizations as a result of extinctive prescription.
b) income from the fines imposed, according to the legal provisions the law. 32/68 on the establishment and sanctioning of offences; Government Ordinance No. 12/1994 modification and repeal certain provisions of law No. 32/68 on the establishment and sanction contraventions, approved and amended by law No. 65/1994; Government Ordinance No. 17/1993 relating to the establishment and sanctioning of offences to the financial management regulations and tax, approved by law No. 83/1994 approving the Government's Ordinance issued on the basis of law No. 58/1993; Government Ordinance No. 23/1992 on the modification of some sanctions, approved by law No. 114/1992 relating to some of the Government Ordinance issued on the basis of law No. 81/1992; Government Ordinance No. 55/1994 concerning increase of the minimum and maximum limits of administrative fines laid down in the legislation in force as at 1 June 1994, approved by law No. 129/1994; activity-specific laws for setting fines.
c) proceeds from the share retained by law nr. Law No. 6/73. 6/1973 on the amendment of the Criminal Code of Romania; Law No. 104/1992 for the modification and completion of the penal code, the code of criminal procedure and other laws, as well as for the repeal of law No. 59/1968şi of the Decree nr. 218/1977.
d) refunds from previous years ' funding the budgetary law. 10/1991 on public finances.
e) payments to commercial economic units in the public sector, representing the pluses of commodities and products found on the occasion of inventarierilor, H.C.M. final no. 1397/1974 concerning measures for the realization of savings from the expenditure of public sector economic units.
f) income from concessions made by public law institutions. 15/1990 on the reorganization of State-owned economic units as 1900 and companies; Law No. 10/1991 on public finances; Government Decision No. 1228/1990 approving the grant methodology, hiring and location management.
g) revenue from the penalties levied for non-rational use of energy and natural gas Decree nr. 243/78 relating to the distribution and consumption of natural gas; Government Decision No. 90/1991 concerning certain measures for consumer motivation in rational use of gas, electricity and heat.
h) receipt of monthly interest rates sale housing built from the funds of the State law. 85/1992 on the sale of homes and spaces with another destination, constructed from State funds and funds economic entities or State budget, as amended by law No. 76/1994.
I) proceeds from other sources:
-fees for the issue of the ownership of land law. 71/1991 establishing a fee for the issuance of securities ownership of land; Government Ordinance No. 10/1993 on updating, depending on inflation rate of duties established in fixed amounts for services rendered to legal entities and physical persons, approved by law No. 102/1994 approving the Government's Ordinance issued on the basis of law No. 58/1993.
-cash in hand and unjustified penalties for non-compliance with Decree No. House operations. 209/1976 approving the Regulamentuluioperaţiunilor of House of economic entities.
j) proceeds from seized assets capitalization and other amounts receivable once the forfeiture law Law No. 56/1992 on the State border of Romania; Decree No. 111/1951 relating to regularize the situation of goods of any kind subject to seizure, seized, without heirs stray, as well as some assets that no longer use public institutions; Customs Code of the Republic of Romania (art. 245); Government Decision No. 662/1991privind how to capitalize the assets became State property, according to the law.
II. income from capital 1. Revenue from the sale of property to the State's revenue from the sale of: — property of the institutions of public law. 10/1991 on public finances.
-income from the sale of stocks of the State reserve and the demobilization law. 82/1992 on national material reserves.
II. For LOCAL BUDGETS i. current Income tax. income 1. Direct taxes: 1. Income tax the Government Ordinance. 70/1994 income tax; Law No. 12/1991 *) income tax; Law No. 71/1994 concerning the granting of additional facilities against the law. 35/1991 republished, in order to attract foreign investors in the industry; Law No. 77/1994 concerning the associations of employees and members of management companies that are privatising; Government Decision No. 974/1994 approving the instructions concerning the methodology and appropriate forms used to profits tax.
2. Taxes and duties from the public: a) free income tax professionals, craftsman and other independent individuals and family associations Decree nr. 153/1954 concerning the tax on the income of the population, and its subsequent amendments; Decree No. 394/1973privitor revenue from taxation of rental of buildings; Decree-Law No. 54/1990 on the Organization and conduct of activities on the basis of free enterprise; Government Ordinance No. 11/1992 concerning the taxation of activity underway and cab car, approved and amended by law No. 114/1992 relating to some of the Government Ordinance issued on the basis of law No. 81/1992; Government Ordinance No. 15/1992 concerning local taxes and duties, approved and amended by law No. 114/1992 relating to some of the Government Ordinance issued on the basis of law No. 81/1992; Government Decision No. 201/1990 approving the rules for the application of Decree-Law No. 54/1990 on the Organization and conduct of activities on the basis of free enterprise.
b) tax on buildings and land occupied by buildings and other structures, from individuals with law No. 27/1994 on local taxes and duties; Legeanr. 25/81 *) on local taxes and duties; Government Decision No. 506/1994 approving the rules on the methodology of calculation and settlement relating to the forms used and prosecution of local taxes and fees.
c) charges on the vehicles owned by individuals with law No. 27/1994 on local taxes and duties; Law No. 25/81 *) on local taxes and duties; Government decision No. 506/1994 approving the rules on the methodology of calculation and settlement relating to the forms used and prosecution of local taxes and fees.
d) stamp duty over the succession and other stamp duties from Decree No. population. 199/1955 concerning the stamp taxes; Government Ordinance No. 15/1992 concerning local taxes and duties, approved and amended by law No. 114/1992 relating to some of the Government Ordinance issued on the basis of law No. 81/1992; Government Ordinance No. 10/1993 on updating, depending on inflation rate of duties established in fixed amounts for services rendered to legal entities and physical persons, approved by law No. 102/1994pentru approval of Government Ordinance issued on the basis of law No. 58/1993; Government Ordinance No. 8/1995 on the stamp taxes on installment, live acts, between a. of ownership and other rights in rem relating to immovable property; H.C.M. nr. 911/1955 establishing the list of documents and facts which are subject to stamp duty and stamp duty, tariff, as amended; Government Decision No. 1295/1990privind stamp taxes for actions and applications introduced in courts, as well as the acts of notary services rendered by them, with subsequent amendments and additions.
e) other taxes and fees from the public law No. 27/1994 on local taxes and duties; Land Fund Law nr. 18/1991; Law No. 25/81 *) on taxes and local taxes.
3. Other direct taxes: tax for the use of the land) State property law. 69/1993 establishing a fee for the use of State-owned land for purposes other than agriculture or forestry.
b) income tax made by non-resident individuals and legal Decree nr. 276/1973 regulating the imposition of income from Romania by non-resident individuals and legal entities, as amended by Decree No. 125/1977 regulating the imposition of income from Romania by non-resident individuals and legal entities; Government Ordinance No. 70/1994 income tax.
c) tax on buildings and land occupied by buildings and other constructions, from legal entities law. 27/1994 on local taxes and duties; Law No. 25/81 *) on local taxes and duties; Government Decision No. 506/1994 approving the rules on the methodology of calculation and settlement relating to the forms used and prosecution of local taxes and fees.
d) charges on the vehicles owned by juridical persons law. 27/1994 on local taxes and duties; Law No. 25/81 *) on local taxes and duties; Government decision No. 506/1994 approving the rules on the methodology of calculation and settlement relating to the forms used and prosecution of local taxes and fees.
e) other revenue from direct taxes law No. 27/1994 on local taxes and duties; Law No. 25/81 *) on local taxes and duties; Government decision No. 506/1994 approving the rules on the methodology of calculation and settlement relating to the forms used and prosecution of local taxes and fees.
4. agricultural income tax law. 34/1994 concerning agricultural income tax; Government Decision No. 507/1994 concerning the methodology for the calculation of aprobareaInstrucţiunilor and regularization of income tax forms used concerning agriculture, settlement and tax tracking.
A.2. Indirect taxes: 1. Income tax the Government shows its determination. 679/1991 concerning income tax shows; Government Ordinance No. 15/1992 concerning local taxes and duties, approved and amended by law No. 114/1992 relating to some of the Government Ordinance issued on the basis of law No. 81/1992.
2. Other indirect taxes: a) stamp taxes from legal persons
Decree No. 199/1955 concerning the stamp taxes; Government Ordinance No. 10/1993 on updating, depending on inflation rate of duties established in fixed amounts for services rendered to legal entities and physical persons, approved by law No. 102/1994 approving the Government's Ordinance issued on the basis of law No. 58/1993; Government Ordinance No. 8/1995 on the stamp taxes on installment, live acts, between a. of ownership and other rights in rem relating to immovable property; H.C.M. nr. 911/1955 establishing the list of documents and facts which are subject to stamp duty and stamp duty, tariff, as amended; Government Decision No. 1295/1990 on stamp taxes for actions and applications introduced in courts, as well as the acts of notary services rendered by them, with subsequent amendments and additions.
b) increases and penalties of delay for unpaid income within the Government Ordinance. 14/1992 amending the level increases the delay due to failure to pay within the proper budget revenues, approved by Legeanr. 114/1992 relating to some of the Government Ordinance issued on the basis of law No. 81/1992; Government Ordinance No. 18/1994 on measures to strengthen the financial discipline of economic agents; the normative acts that regulate the income in question.
c) other revenue from indirect taxes Land Fund Law nr. 18/1991; Decree No. 974/1968privind conditions for extraction of mineral substances and mineral substances useful for building careers and ballast contained in the direct administration of local councils.
B. non-Revenue 1. Payments from net profit of autonomous public corporations law. 15/1990 on the reorganization of State-owned economic units as 1900 and companies; Government Ordinance No. 15/1993 on measures to restructure the work of the autonomous public corporations; Government Ordinance No. 3/1994 on the amendment of the Government Ordinance. 15/1993.
2. Payments from public institutions: an examination of the leaders) charges for vehicles, issuing of driving licences and other revenue concerning circulation on public roads statutory instrument No. 10/1993 on updating, depending on inflation rate of duties established in fixed amounts for services rendered to legal entities and physical persons, approved by law No. 102/1994 approving the Government's Ordinance issued on the basis of law No. 58/1993; Decree No. 328/1966 circulation on public roads, reprinted in 1984; Judgment Guvernuluinr. 756/1991 to amend certain provisions for the application of Decree nr dinRegulamentul. 328/1966 circulation on public roads and for establishing and sanctioning of offences in this area, approved by H.C.M. nr. 772/66; Government Decision No. 582/1994pentru to amend certain provisions of the Regulation for the application of Decree No. 328/1966 circulation on public roads and for establishing and sanctioning of offences in this area, approved by H.C.M. nr. 772/66.
b) payments from availability of public institutions and the activities of Decree No. autofinanţate. 152/1975 self-financing activities of State institutions; Law No. 10/1991 on public finances.
3. Miscellaneous income: income from the recovery of) the costs, imputaţii and compensation law. 10/1991 on public finances; The penal code, as amended and completed by law No. 104/1992; The civil code; The labor code.
b) income from the fines imposed, according to the legal provisions the law. 32/68 on the establishment and sanctioning of offences; Government Ordinance No. 12/1994 modification and repeal certain provisions of law No. 32/68 on the establishment and sanction contraventions, approved and amended by law No. 65/1994; Government Ordinance No. 23/1992 on the modification of some sanctions, approved by law No. 114/1992referitoare to some of the Government Ordinance issued on the basis of law No. 81/1992; Government Ordinance No. 17/1993 relating to the establishment and sanctioning of offences to the financial management regulations and tax, approved by law No. 83/1994 approving the Government's Ordinance issued on the basis of law No. 58/1993; Government Ordinance No. 55/1994 concerning increase of the minimum and maximum limits of administrative fines laid down in the legislation in force as at 1 June 1994, approved by law No. 129/1994; activity-specific laws for setting fines.
c) refunds of funds from local budget funding previous years with law No. 10/1991 on public finances.
d) revenue from the concessions made by public law institutions. 15/1990 on the reorganization of State-owned units as 1900 and companies; Law No. 10/1991 on public finances; Localenr public administration law. 69/1991; Government Ordinance No. 15/1992 concerning local taxes and duties, approved by law No. 114/1992 relating to some of the Government Ordinance issued on the basis of law No. 81/1992; Government Decision No. 1228/1990privind approving the methodology of the concession, hiring and location management.
e) proceeds from other sources:-public service fees for newly created local law No. 27/1994 on local taxes and duties.
II. income from capital 1. Revenue from the sale of property of the State: the income capitalization) of property, public law institutions. 10/1991 on public finances; Land Fund Law nr. 18/1991.
(b) income from the sale of Council housing) built from funds of the State law. 85/1992 on the sale of homes and spaces with another destination, constructed from State funds and funds economic entities or State budget, as amended by law No. 76/1994.
— — — — — — — — — — *) Note Law nr. 12/1991 of the law nr. 25/1981 and the governmental decision nr. 779/1991 applies only in the case of tax audit and establishment, and Chase debt payment on previous years, within the period of prescription.
Annex 5 AMOUNTS BROKEN DOWN from the tax on wages and salaries for the year 1995-MDL-TOTAL Amounts County 1,109,050,000 1.
ALBA 15,689,000 2.
ARAD 23,260,600 3.
BATON ROUGE, 23,376,300 4.
BACĂU 29,679,500 5.
BIHAR 27,593,800 6.
Bistriţa-NĂSĂUD 17,641,700 7.
BOTOŞANI 22,024,900 8.
BRASOV 29,332,800 9.
BRĂILA 18,791,600 10.
BUZĂU 20,698,400 11.
Caraş-SEVERIN 19,935,100 12.
CĂLĂRAŞI 16,013,500 13.
CLUJ 32,599,700 14.
CONSTANCE 29,935,500 15.
COVASNA 14,952,800 16.
DÂMBOVIŢA 19,822,600 17.
DOLJ 26,534,500 18.
GALAŢI 23,725,600 19.
GALLANT 12,407,000 20.
FLORIDA 19,059,500 21.
HARGHITA 15,943,400 22.
HUNEDOARA 24,743,400 23.
IALOMITA 11,772,900 24.
IAŞI 38,262,100 25.
MARAMURES 26,739,300 26.
MEHEDINŢI 14,130,300 27.
MUREŞ 24,666,500 28.
NEAM, 23,127,200 29.
OLT 20,004,600 30.
PRAHOVA 33,049,800 31.
SATU MARE 21,599,700 32.
VEDRAN 19,369,800 33.
SIBIU 26,215,400 34.
SUCEAVA 31,031,700 35.
TELEORMAN 13,346,200 36.
TIMIS 38,572,500 37.
TULCEA 14,222,900 38.
VASLUI 23,834,700 39.
VÂLCEA 18,993,300 40.
CLIFFORD 21,578,800 41.
BUCHAREST 117,617,100 42.
The AGRICULTURAL SECTOR of ILFOV 9,154,000 43.
Amounts reserved *) 78,000,000 — — — — — — — — — — — * Note) will allocate the Amount on the counties, Bucharest and Ilfov agricultural sector by decision of the Government, social aid, according to the law.
Annex 6 TRANSFERS from the State budget to the budgets of the local counties, Bucharest and Ilfov agricultural sector for the year 1995-MDL-Total transfers from the County which, for social protection: the population for heat and urban transport of passengers by joint Investments TOTAL 1,100,000,000 343,800,000 756,200,000 1.
ALBA 20,303,000 2,803,000 17,500,000 2.
ARAD 21,385,800 4,885,800 16,500,000 3.
ARGEŞ 17,012,200 6,012,200 11,000,000 4.
BACĂU 18,919,400 5,119,400 13,800,000 5.
BIHAR 17,980,900 4,980,900 13,000,000 6.
Bistriţa-NĂSĂUD 9,949,400 1,349,400 8,600,000 7.
BOTOŞANI 15,987,700 3,687,700 12,300,000 8.
BRASOV 31,583,200 14,083,200 17,500,000 9.
19,181,100 4,881,100 14,300,000 10.
BUZĂU 11,439,400 2,639,400 8,800,000 11.
Caraş-SEVERIN 19,307,900 3,807,900 15,500,000 12.
CĂLĂRAŞI 15,462,800 6,962,800 8,500,000 13.
CLUJ 31,758,900 14,258,900 17,500,000 14.
CONSTANCE 28,132,600 10,632,600 17,500,000 15.
COVASNA 7,958,400 1,958,400 6,000,000 16.
DÂMBOVIŢA 16,948,200 1,948,200 15,000,000 17.
DOLJ 23,268,000 8,268,000 15,000,000 18.
GALAŢI 23,442,100 6,442,100 17,000,000 19.
GALLANT 9,152,800 1,152,800 8,000,000 20.
BOMBAY 13,596,200 2,396,200 11,200,000 21.
HARGHITA 10,349,500 2,749,500 7,600,000 22.
HUNEDOARA 22,538,800 5,038,800 17,500,000 23.
IALOMITA 13,098,300 1,698,300 11,400,000 24.
IAŞI 28,607,200 12,107,200 16,500,000 25.
MARAMURES 21,050,500 3,550,500 17,500,000 26.
MEHEDINŢI 13,184,200 2,184,200 11,000,000 27.
MUREŞ 11,670,000 1,970,000 9,700,000 28.
NEAMŢ 19,132,500 2,232,500 16,900,000 29.
OLT 17,777,500 5,077,500 12,700,000 30.
PRAHOVA 25,361,700 7,861,700 17,500,000 31.
SATU MARE 14,456,000 3,456,000 11,000,000 32.
VEDRAN 13,433,800 3,633,800 9,800,000 33.
SIBIU 21,375,200 6,375,200 15,000,000 34.
SUCEAVA 24,668,000 7,668,000 17,000,000 35.
TELEORMAN 12,993,000 4,993,000 8,000,000 36.
TIMIS 31,324,000 13,824,000 17,500,000 37.
TULCEA 15,760,100 5,490,100 10,270,000 38.
VASLUI 24,181,500 6,681,500 17,500,000 39.
VALCEA 19,778,800 2,778,800 17,000,000 40.
CLIFFORD 20,499,400 3,499,400 17,000,000 41.
BUCHAREST 308,760,000 131,760,000 177,000,000 42.
The AGRICULTURAL SECTOR of ILFOV 5,730,000 900,000 4,830,000 43.
Amounts reserved *) 31,500,000-31,500,000 — — — — — — — — — — — * Note) participating in the financing of the programme for the development of Municipal Utilities with transfers from the State budget (45%), in addition to foreign loans received from B.E.R.D. (50%) and contribution from municipal councils (5%): the Ministry of finance will allocate those counties-transfers to the municipalities covered by the programme in accordance with the approved investment objectives.
Annex 7 list of categories of investment goals and still works, financed by transfers from the State budget in addition to its own sources, other legally established funds to finance such investments and allocations have been approved with this destination from local budgets on 1995 Refurbishment, modernization, expansions and new works for: 1. Networks, central heating points;
3. Sewage plants for wastewater, collectors, pump stations and garbage dumps;
6. Technical Papers related urban housing assemblies;
8. urban transport networks, including facilities for travel with trams, buses and trolley buses;
9. new and still Works for the introduction of natural gas in the localities.
NOTE: Other investment objectives placed under the law in the jurisdiction of the local authorities will cover finance, as appropriate, from the own funds of the units, bank loans, other resources pledged for this purpose from allocations from local budgets, according to the law;
-To finalize the lists of investments, the local budgets will include further investment priority, with framing within the time limits;
-New Objectives may be included in the lists, if proper sources are provided for the first year of implementation.
Annex 8 CATEGORIES of INCOMES and EXPENSES taken into account in determining the amounts broken down from the tax on wages and transfers from the State budget to local budgets for year 1995 No. crt.
Payments from net profit of autonomous public corporations from the subordination of the County and Ilfov agricultural sector 3.
Other income from public institutions *) 4.
Refund of funds from local budget funding previous years *) _ _ _ _ _ _ _ _ _ _ _ *) share of 30% of the transport licence under the provisions of governmental decision nr. 223/1992, republished in the Official Gazette of Romania, part I, no. 95 of 13 April 1994.
*) Is included and refund the loan granted for the establishment of the body public, according to the guardian of the conventions concluded.
5. income from the sale of property of public institutions (subordinate to the County and Ilfov agricultural sector) 6.
Expenses for the executive authorities and bodies of Ilfov agricultural sector 4.
Other actions 6.
The budget reserve fund CHAPTER II Revenue and expenditure which are provided for in budgets of communes, towns, municipalities, the sectors of Bucharest and the Local Council of the municipality of Bucharest. Own incomes (taxes, fees and other income) 1.
Taxes and duties from the population of) income tax freelancers, craftsman and other independent individuals and family associations b) tax on buildings and land occupied by buildings and other constructions at population c) charges on the vehicles owned by individuals d) stamp duty over succession and other stamp taxes from the population s) Other taxes and duties from the population 3.
Tax on agricultural income 4.
Other direct taxes) fee for land use State property b) tax on income derived by non-resident individuals and legal c) the tax on buildings and land occupied by buildings and other constructions, from legal entities (d)) on the transport Fee held by legal persons s) other revenue from direct taxes 5.
Tax on performances 6.
Other indirect taxes) stamp taxes from legal person b) Increases delay and penalties for unpaid income taxes, the term charges and income covered by the cap. (II) subparagraph (c). A c) other revenue from indirect taxes 7.
Payments from net profit of autonomous public corporations from subordination towns, municipalities, the sectors of Bucharest and Bucharest City Council 8.
Payments from public institutions) for the examination of drivers of motor vehicles, issuing of driving licences and other revenue relating to movement on the public highway b) Payments from availability of public institutions and activities autofinanţate c) other income from public institutions 9.
Miscellaneous income) income from recovering the costs, damages and imputaţii b) revenues from fines applied according to the legal provisions of c) Refunds from the financing of the budget of previous years d) revenue from concessions e) Receipts from other sources 10.
Income from equity to Income from the sale) of goods of public institutions b) revenue from the sale of homes built from State funds b. Expenses 1.
Education (expenditure on maintenance and repair, household current and capital repairs for pre-university educational units belonging to the Ministry of Education), exclusive educational units under other ministries than the Ministry of education 2.
Health (expenditure on materials and services, with the exception of medicines and sanitary materials) for sanitary units belonging to the Ministry of health, excluding medical units directly subordinate to this Ministry 3.
Art and culture 4.
Social assistance 5.
Communal household and housing 6.
Expenses for local bodies of the executive authority 7.
The budget reserve Fund Note: apportionment of costs on the budget components is done according to the subordination of the units, and the locality in which the institution has its seat in the case of establishments taken with total or partial funding from local budgets.
Annex 9 minimum limits of expenses whose financing actions ensure that local public authorities for the year 1995-MDL-County Health Education social assistance TOTAL 280,350,000 350,000,000 186,300,000 1.
ALBA 4,375,600 4,900,000 2,460,000 2.
ARAD 5,045,000 8,500,000 2,000,000 3.
ARGEŞ 6,897,200 6,200,000 3,100,000 4.
BACĂU 11,116,900 8,300,000 4,500,000 5.
BIHAR 9,531,000 11,800,000 2,000,000 6.
Bistriţa-NĂSĂUD 5,476,400 4,600,000 1,700,000 7.
BOTOŞANI 5,225,300 7,000,000 2,600,000 8.
BRASOV 6,085,900 11,000,000 2,000,000 9.
BRĂILA 5,579,400 6,300,000 1,740,000 10.
BUZĂU 5,151,600 7,000,000 1,000,000 11.
Caraş-SEVERIN 4,606,500 5,700,000 2,350,000 12.
CĂLĂRAŞI 3,470,400 7,000,000 1,700,000 13.
CLUJ 9,528,700 13,400,000 1,750,000 14.
CONSTANCE 6,536,100 12,000,000 3,300,000 15.
COVASNA 6,090,000 4,100,000 500,000 16.
DÂMBOVIŢA 5,396,700 7,000,000 3,400,000 17.
DOLJ 8,082,000 10,100,000 2,550,000 18.
GALAŢI 8,774,000 8,200,000 1,400,000 19.
GALLANT 2,549,000 2,800,000 1,700,000 20.
FLORIDA 5,801,800 5,900,000 1,500,000 21.
HARGHITA 5,648,200 5,600,000 840,000 22.
HUNEDOARA 6,314,000 8,900,000 1,750,000 23.
IALOMITA 2,851,400 3,100,000 580,000 24.
IAŞI 10,174,000 15,000,000 3,810,000 25.
MARAMURES 6,896,600 9,500,000 2,490,000 26.
MEHEDINŢI 3,263,300 4,700,000 1,050,000 27.
MUREŞ 6,892,300 8,200,000 4,230,000 28.
NEAMŢ 7,017,200 7,300,000 3,600,000 29.
OLT 5,476,000 5,300,000 2,070,000 30.
PRAHOVA 8,450,100 12,500,000 3,320,000 31.
SATU MARE 7,400,400 4,700,000 2,000,000 32.
VEDRAN 6,581,000 4,900,000 1,460,000 33.
SIBIU 7,010,500 7,300,000 3,000,000 34.
SUCEAVA 10,443,600 9,000,000 4,900,000 35.
TELEORMAN 4,066,300 4,100,000 980,000 36.
TIMIS 10,807,500 14,000,000 5,310,000 37.
TULCEA 4,171,000 4,100,000 1,700,000 38.
VASLUI 5,809,000 7,800,000 3,200,000 39.
VÂLCEA 4,410,800 6,500,000 2,600,000 40.
CLIFFORD 3,861,400 7,600,000 3,160,000 41.
BUCHAREST 25,500,000 46,000,000 11,800,000 42.
The AGRICULTURAL SECTOR ILFO V 1,985,900 2,100,000 1,200,000 43.
The reserved amount *)-78,000,000 — — — — — — — — — — — — * Note) will allocate the Amount on the counties, Bucharest and Ilfov agricultural sector by decision of the Government, social aid, according to the law.
Annex 10 CATEGORIES of SHARES and PUBLIC INSTITUTIONS whose minimum expenditure limits ensure local budgets for year 1995 1. In the field of education (expenses for maintenance and current repairs, and capital repairs): Education-education-primary and secondary-Education-Professional Education-complementary Education post-secondary Education-Secondary Education-for children-orphanages deficiencies 2. In the field of health (material expenses and provision of services, with the exception of medicines and sanitary material):-Dispensing medical-Hospitals-nursing homes, preventorii and dispensing with stationary T.B.C.-Nursery-children's Swings-harvesting and preserving blood-rescue Stations-other institutions 3. In the field of social work (personnel expenses, materials, services and capital):-Furnaces of elderly and pensioners-Furnaces-hospital for disabled and chronically ill children-disabled and Manholes manholes-workshop-social aid Canteens-child reception centres-foster-Note: Other actions Are exempt from pre-university educational units subordinated to other ministries than the Ministry of education as well as health units which in 1994, they were wholly financed from budgets of the ministries.
Annex 11 BUDGET special fund for education-MDL-1995 REVENUE PROGRAM EXPLANATIONS-TOTAL current Revenue 74,731,200 74,731,200 74,731,200 b. non-Revenue Payments from public institutions 74,731,200-income from amounts shall be levied by institutions as directing dorm and canteen 4,495,000-charge admission in higher education and post-secondary 732,000-taxes from the Romanian students admitted across the figure approved tuition 1,304,200-net income of integration of higher education with production research, design and provision of services-revenue from the contribution of 500,000 units to cover expenses or postgraduate courses from the sale 750,000-revenue and non-revenue 200,000 publications from artistic manifestations of institutions of higher education and artistic-5,000 school fees from foreigners who are studying on their own currency, including exchange rate differences related 63,245,000-other income of educational institutions-TOTAL EXPENSES from 3,500,000 which 86,632,000: a. current expenditure personnel Expenses 56,187,500 4,055,500 52,132,000 materials and services Expenditures b. capital expenditure of 84,022,000 Education 30,444,500. Current expenditure personnel expenditure 54,122,500 4,015,500-Movements, postings, transfers, services and material Expense 4,015,500 50,107,000-social expenditure-expenditure for maintenance 130,000 and household 13,600,000 and services with functional character 6,000,000-inventory items of little value or short duration and current repair equipment-8,400,000 4,000,000-9,000,000 overhauls-books and other publications-3,500,000 5,477,000 b. 29,899,500 capital expenditure-investment of public institutions From 29,899,500 total chapter: 84,022,000 primary-secondary vocational education 1,600,000 600,000 secondary Education post-secondary Education 1,200,000 132,000 76,590,000 higher education institutions and educational actions: costs 3,900,000-supporting activities in teaching under resorts institutes of higher education in which students carry out practical work to fund expenses 2,500,000 actions of students in cultural houses student 800,000-expenses for financing actions in pre-university education (participation at international Olympiads and competitions) other expenses 300,000-investment and educational actions 300,000 2,550,000 culture and art to current expenditure Expenses. staffing 2,050,000 25,000-displacement, postings, transfers, services and material Expense 25,000 2,025,000-2,000,000-books and publications costs 25,000 b. 500,000 capital expenditure-investment of public institutions From 500,000 total chapter 2,550,000:
National libraries, University and municipal expenses for purchase of 2,500,000-book Fund necessary education process for the Central University libraries and the Central pedagogical 2,500,000 Museums 50,000-expenses for financing educational and scientific actions at the natural history museum "Grigore Antipa Bucharest 50,000 to 60,000 scientific research. Current expenditure personnel expenditure 15,000 15,000-displacement, postings, transfers, 15,000 b. 45,000 capital expenditure-investment of public institutions From 45,000 total chapter : 60,000 units of 60,000 research (the Institute of Education Sciences) Surplus (+) (-)-/Deficit 11.900.800 *) — — — — — — — — — — — — * Note) cover from the liquidity Deficit of the previous year.
Note: The commitment of expenditure referred to in this Fund shall apply and the provisions of art. 47 of this law concerning the granting of advances.
Annex 12 BUDGET special fund for health-MDL-1995 REVENUE PROGRAM EXPLANATIONS-TOTAL current Income. Tax revenue 378,900,300 378,900,300 358,100,000.
Direct taxes for Social Insurance Contributions 344,100,000 344,100,000 A2.
Other indirect taxes indirect taxes 14,000,000 14,000,000 Fee on some activities and from their advertising Revenues b. non 14,000,000 20,800,300 Payments from public institutions and 20,800,300 other income from public institutions-TOTAL EXPENSES 20,800,300 395,800,300 383,650,300 a. current expenditure expenditure on materials and services 383,650,300 b. capital expenditure 12,150,000 285,800,300 273,650,300 Health Expenditure current expenditure materials and services 273,650,300 social Rights 700,000 3,825,000 Food and sanitary materials and maintenance expenses 249,025,000 household 5. 300,000 materials and services with functional character 3,070,000 inventory items of low value and short-lived 500,000 Repair 3,120,800 repair 4,500,000 current books and publications costs 100,000 3,509,500 12,150,000 capital expenditure in total capitol: 285,800,300 62,847,700 172,500,200 medical Dispensaries nursing homes, Hospitals and dispensaries with stationary preventorii T.B.C. 4,000,000 Nurseries 6,000,100 Swings 5,000,000 harvesting and conservation centers of blood 1,800,300 save 7,002,000 stations Other health institutions and actions 26.65 Other social security costs 750.000 workbook 110,000,000 current expenditure 110,000,000 110,000,000 materials and services Expenses Expenses to offset the prices of other drugs 107,000,000 with social character provided for by laws of 3,000,000 chapter: expenditure for compensation of expenses on medicines prices to compensate 107,000,000 prices on prosthesis and some sanitary materials 3,000,000/Deficit Surplus (+) (-)-16.900.000 *) — — — — — — — — * Note) cover from the liquidity Deficit of the previous year.
Annex 12a MINISTRY OF HEALTH BUDGET special fund for health-MDL-1995 REVENUE PROGRAM EXPLANATIONS-377,400,000 377,400,000 TOTAL current income tax Income of 358,100,000. Direct taxes for Social Insurance Contributions 344,100,000 344,100,000 Other indirect taxes indirect taxes 14,000,000 14,000,000 Fee on some activities and from their advertising Revenues b. non 14,000,000 19,300,000 Payments from public institutions and 19,300,000 other income from public institutions-TOTAL EXPENSES 19,300,000 394,300,000 382,300,000 a. current expenditure expenditure on materials and services 382,300,000 b. Expenses capital Health 284,300,000 current expenditure 12,000,000 272,300,000 materials and services Expenses 272,300,000 social Rights 700,000 3,500,000 medicines and Food sanitary materials and maintenance expenses 248,500,000 household Materials and services 5,000,000 with functional character 3,000,000 inventory items of little value or short duration Repair 3,000,000 500,000 current overhauls 4,500,000 books and publications costs 100,000 3,500,000 12,000,000 capital expenditure of total chapter : 284,300,000 62,400,000 171,600,000 medical Dispensaries nursing homes, Hospitals and dispensaries with stationary preventorii T.B.C. 4,000,000 Nurseries 6,000,000 Swings 5,000,000 harvesting and conservation centers of blood salvage Stations 1,800,000 7,000,000 Other health institutions and other actions 26,500,000 social 110,000,000 110,000,000 current expenditure Spending Spending 110,000,000 materials and services to offset the prices of other drugs 107,000,000 with social character provided for by laws of 3,000,000 chapter compensation expenses: prices of medicines compensation expenses 107,000,000 prices on prosthesis and some sanitary materials 3,000,000/Deficit Surplus (+) (-)-16.900.000 *) — — — — — — — — — * Note) cover from the liquidity Deficit of the previous year.
Annex 12b TRANSPORT MINISTRY BUDGET special fund for health-MDL-1995 REVENUE PROGRAM EXPLANATIONS-TOTAL current Revenue 1,500,300 1,500,300 1,500,300 b. non-Revenue Payments from public institutions and 1,500,300 other income from public institutions-TOTAL EXPENSES 1,500,300 1,500,300 1,350,300 a. current expenditure expenditure on materials and services 1,350,300 b. capital expenditure current expenditure 150,000 1,500,300 Health 1,350,300 1,350,300 materials and services Expenses Food and sanitary materials 325,000 525,000 Expenses for household maintenance and 300,000
Materials and services with functional character 70,000 current Repairs expenses 120,800 9,500 150,000 capital expenditure in total capitol: 1,500,300 447,700 900,200 Hospitals medical Dispensaries Nurseries 100 harvesting and conservation Centers of blood salvage Stations 300 2,000 Other health institutions and actions 150,000 annex 13 BUDGET Fund of risk and accident for the special protection of handicapped persons-MDL-1995 REVENUE PROGRAM EXPLANATIONS-188,400,000 29,300,000 TOTAL current income tax revenue of 26.000.000. *)
Direct taxes 26.000.000 *) contributions economic agents 26.000.000 *) _ _ _ _ _ _ _ _ _ _ _ *) Receipts in 1995 from years past arrears.
B. non-revenue Income Miscellaneous Payments 3,300,000 3,300,000 from legal persons, for persons with disabilities, not classified 3,300,000 IV. 159,000,000 GRANTS subsidies from the State budget for completion of the risk fund and special accident protection of handicapped persons 159,000,000 v. DONATIONS TOTAL EXPENSES-100,000 188,400,000 188,400,000 current expenditure personnel expenditure expenses on materials and services 414,400 66,401,790 121,583,810 Transfers Appropriations and other AIDS for children 6,732,610 6,732,610 6,732,610 current expenditure Transfers from total capitol: State Allowances for 6,732,610 kids 6,732,610 Pensions 114,851,200, current expenses and allowances 114,851,200 114,851,200 Transfers-other transfers 114,851,200 total 114,851,200 From chapter Social Pension: 37.031.000 *) _ _ _ _ _ _ _ _ _ *) Including blind attendant allowance gr. I, according to art. (I). 2 of Government decision No. 610/90.
Special 77,785,200 Help aid survivors 35,000 expenses social Expenses current expenses 58,990,020 58,990,020 58,990,020 materials and services-medicines and sanitary materials 3,880,400-other rights established by law 55,109,620 of total capitol: 58,990,020 health care Insurance 3,880,400 subscription fees for holders of radios and televisions 170,000 Cover reducing the cost of entry tickets for shows, museums, artistic and sporting events 192,000 installation fees subscription, transfer and telephone, as well as the cost of a number of 3,096,000 pulses cover the first urban transport with means of public transport inter-city transport 5,296,200 6,138,000 first Coverage Benefits for people who take care, assistance and supervision of the juvenile or adult permanently handicapped 40.217.420 *) 7,826,170 management 7,826,170 current expenditure personnel expenditure-expenditure on wages 414,400 310,700-contribution to State social insurance expenditures 77,675-Fund for paying unemployment benefit 15,525- displacement, postings and transfers, services and material Expense 10,500 7,411,770-expenditure on maintenance and household 7,411,770 in total capitol: 7,826,170 Expenses incurred by payment of expenses for staff 7,411,770 manages the 414,400 Annex 14 funds BUDGET special fund for the development and modernization of the checkpoints for crossing the border, as well as other units-MDL-1995 REVENUE PROGRAM EXPLANATIONS-165,400,000 165,400,000 TOTAL current income tax Income of 120,097,000. Direct taxes 120,097,000 Other direct taxes 120,097,000 proceeds from the fee for Customs services 120,097,000 b. Income 45,303,000 45,303,000 non-revenue Receipts from Various other sources TOTAL EXPENDITURE 45,303,000-100,400,000 Investment 100,400,000 capital expenditure of Other public institutions, economic action 100,400,000 100,400,000 100,400,000 capital expenditure of total chapter: the development and modernization of the checkpoints for crossing the border, as well as other customs units 100,400,000/Deficit Surplus (+) (-) + 65,000,000 Annex 15 BUDGET special fund for energy system development-MDL-1995 REVENUE PROGRAM EXPLANATIONS-375,000,000 375,000,000 TOTAL current income tax revenue of.
375,000,000 Other indirect taxes indirect taxes 375,000,000 375,000,000 development fee contained in the power and heat rate 375,000,000 EXPENDITURE-TOTAL capital expenditure 375,000,000 375,000,000 mining, energy, metallurgical, chemical and other industries subbranch 375,000,000 375,000,000 capital expenditure-investment companies and companies with capital of 375,000,000 State of total capitol: 375,000,000 energy industry Annex 16 BUDGET special fund for the development and modernisation of public roads-MDL-1995 REVENUE PROGRAM EXPLANATIONS-TOTAL current Revenue 81,000,000
tax revenue of 81,000,000.81,000,000 81,000,000 Other direct taxes direct taxes 81,000,000 share 5% of revenue achieved by manufacturers and importers from selling fuel supplied to domestic car, regardless of the form of payment (according to law No. 13/1994) TOTAL EXPENDITURE 81.000.000 81,000,000-* 37,250,000 Expenses) current expenditure capital expenditure materials 37,250,000 43.750.000 *) Transport and communications Expenditure current expenditure 81,000,000 37,250,000 materials 37,250,000 repairs 37,250,000-current 43,750,000-capital expenditure capital expenditure incurred in accordance with the law No. 13/1994 43,750,000 of the total capitol: roads and bridges 81,000,000 — — — — — — — — — * Note) of which 60% for the financing of national roads and 40% for the financing of local roads.
Note *) of the amount for the expenses for national roads are allocated a sum of 15.0 billion dollars for investments in the highway Bucharest-Constanta, Bucharest-Fetesti section.
Annex 17 BUDGET special fund to protect the insureds-MDL-1995 REVENUE PROGRAM EXPLANATIONS-TOTAL revenue from 1,000,000 applying a quota of 0.5% over the volume of gross premiums 1,000,000 TOTAL EXPENDITURE current expenditure-1,000,000 1,000,000 1,000,000 1,000,000 transfers Transfers Other Annex 18 special fund budget for research and development-MDL-1995 REVENUE PROGRAM EXPLANATIONS-TOTAL current Revenue to 50,000,000 50,000,000. income tax tax Contribution 50,000,000 50,000,000 economic units-TOTAL EXPENSES 50,000,000 50,000,000 a. current expenditure expenses on materials and services 45,000,000
45,000,000 b. 5,000,000 capital expenditure current expenditure research Expenditure 50,000,000 45,000,000 45,000,000 materials and services other expenses 45,000,000 5,000,000 capital expenditure Investments of public institutions: of which: 5,000,000-Aula and common parts of the National Institute of information-Documentation within the National Library-1,000,000 2,500,000 Academy of total capitol: 50,000,000 objectives, research themes and research complex 44,500,000-Themes approved by the national programme for research and development 44,500,000 Research Units 5,000,000 other institutions and actions for scientific research-500,000 subsidizing scientific literature 200,000-information-documentation activity 300,000 annex 19 BUDGET special fund for supplementary pension to military pensioners-MDL-1995 REVENUE PROGRAM EXPLANATIONS-17,850,000 17,850,000 TOTAL current income tax Income of 16,262,000. Direct taxes for additional pension Contributions 16,262,000 16,262,000 b. Income 1,588,000 income 1,588,000 non-Various Receipts from other sources-TOTAL EXPENSES 1,588,000 13,667,000 13,667,000 current expenditure expenditure on materials and services 27,000
Subsidies and transfers 13,640,000 13,640,000 Pension Transfers and current expenditure 13,640,000 benefits 13,640,000 Grants 13,640,000 13,640,000 Transfers and transfers of all Chapter: additional Pension 13,640,000 13,640,000 Expenditure Management Expenditure current expenditure 27,000 27,000 27,000 materials and services from total capitol: expenses caused by the transmission of additional pension 27,000 Surplus (+) (-) +/Deficit 4,183,000 annex 19/MINISTRY of DEFENSE BUDGET to the NATIONAL special fund for the additional pension to military pensioners-MDL-1995 REVENUE PROGRAM EXPLANATIONS-TOTAL current Revenue 10,170,000 10,170,000
A. Income tax 9,222,000 tax 9,222,000 for additional pension Contributions 9,222,000 b. Income non-revenue Receipts 948,000 948,000 from Various other sources TOTAL EXPENSES-948,000 6,960,000 current expenditure and Subsidies 6,960,000 6,960,000 6,960,000 Transfers transfers Pensions, and allowances 6,960,000 6,960,000 Grants current expenditures and transfers 6,960,000 total 6,960,000 Transfers From chapter: additional Pension 6,960,000 Surplus (+) (-) +/Deficit 3,210,000 annex 19 b/MINISTRY of INTERIOR special pension fund budget for extra military pensioners-MDL-1995 revenue PROGRAM EXPLANATIONS TOTAL current Revenues of 6,500,000 6,500,000. income tax tax 6,000,000 6,000,000 Contributions for supplementary pension 6,000,000 b. Income non-revenue Receipts 500,000 500,000 Different from other sources TOTAL EXPENSES-500,000 5,600,000 5,600,000 Grants current expenditures and transfers, Pension Transfers 5,600,000 5,600,000 aid and allowances Expenditure current 5,600,000 5,600,000 Grants and transfers from the total of 5,600,000 5,600,000 Transfers chapter: additional Pension 5,600,000/Deficit Surplus (+) (-) + 900,000 annex 19/c INTELLIGENCE SERVICE BUDGET special fund for supplementary pension to military pensioners- MDL-1995 REVENUE PROGRAM EXPLANATIONS-TOTAL current Revenue 1,180,000 1,180,000 a. 1,040,000 tax revenue direct taxes for additional pension Contributions 1,040,000 1,040,000 B non-revenue Income Miscellaneous Revenues 140,000 140,000 140,000 EXPENDITURE from other sources-TOTAL current expenditure 1,107,000 1,107,000 materials and services Expenses 27,000 subsidies and transfers, Pension Transfers 1,080,000 1,080,000 aid and allowances Expenditure current 1,080,000 1,080,000 subsidies and transfers Transfers of 1,080,000 1,080,000 chapter Supplementary Pension: 1,080,000 Expenses of administering the Fund current expenditure Expenses 27,000 27,000 27,000 materials and services from total capitol: expenses caused by the transmission of additional pension 27,000 Surplus (+) (-)/Deficit 73,000 + — — — — — — — —-