Source: https://www.global-regulation.com/translation/romania/3071000/law-no.-72-of-29-april-1997-state-budget-for-1997.html
Timestamp: 2019-06-19 12:47:56
Document Index: 260145259

Matched Legal Cases: ['art. 17', 'art. 17', 'art. 9', 'art. 10', 'Art. 55', 'art. 54', 'art. 60', 'art. 63', 'art. 3', 'art. 74', 'Art. 12', 'art. 54', 'art. 1']

Machine Translation of "Law No. 72 Of 29 April 1997 State Budget For 1997" (Romania)
Law No. 72 Of 29 April 1997 State Budget For 1997
Original Language Title: ﻿ LEGE nr. 72 din 29 aprilie 1997 a bugetului de stat pe anul 1997
Read the untranslated law here: https://www.global-regulation.com/law/romania/3071000/-lege-nr.-72-din-29-aprilie-1997-a-bugetului-de-stat-pe-anul-1997.html
LAW no. 72 of 29 April 1997 state budget
Official Gazette no. 76 of 29 April 1997
(1) The state budget includes mobilized financial resources available to the state, distributed mainly to achieve social and cultural actions, of educational, ensuring the country's defense, public order and the administration of justice, social protection measures approved population boosting farmers, development of research programs, ensuring the protection and restoration of the environment, and the functioning of public authorities.
(2) The state budget for 1997 is set at income amounting to 40277.9 billion lei and expenditures amounting to 52731.9 billion, with a deficit of 12454.0 billion.
(3) Synthesis state budget for 1997, detailed income, chapters and subchapters and expenses, equity is presented in Appendix. 1.
(4) Synthesis of state budget expenditures for 1997, detailing the expenditure items is presented in Appendix. 2 and the main spending budgets are set out in Annex. 3.
(5) The budgets of the principal loan, under "Transfers" are set amounts for payment of contributions and contributions to international organizations, approved by laws, ordinances and decisions of government, including paying any bank fees charged by foreign banks correspondent of the National Bank of Romania for the related currency transfers. The contribution to the banking financial bodies established according to the law in force, ensure the budget of the Ministry of Finance.
(6) In order to ensure payment at maturity, contributions and contributions to international organizations and financial and banking bodies and reimbursements of foreign loans, as interest payments and fees related to their principal loan can perform before engaging expenses, credit transfers from other budget expenditure titles in the same chapter, the whole year.
(7) The budgets of the principal loan is provided and the amount of 636.9 billion lei, representing allocations from budgets of some ministries to supplement the income of public institutions subordinated to the finance current expenditures and investment is guaranteed by law, extra-budgetary funds and allowances granted by the state budget.
(8) The income allocations of the ministries' budgets and expenditures of these public institutions and foreign loans inflows are annexed to the budget of each ministry.
(1) State budget revenues consist of current income amounting to 39569.9 billion, income from capital in the amount of 704.0 billion lei and receipts from repayment of loans amounting to 4.0 billion.
(2) Under the current income tax revenues are the sum of 38745.1 billion, which represents 16466.5 billion lei 22278.6 billion lei direct taxes and indirect taxes.
(3) Direct taxes consists mainly of income tax in the amount of 7366.5 billion lei and wage tax in the amount of 8697.2 billion.
(4) Within indirect taxes, value added tax shall be determined in the amount of 12391.8 billion, excise and tax on crude oil from domestic production and natural gas in the amount of 5085.0 billion, and customs duties, the amount of 4760.3 billion. For the production of crude oil and natural gas realized in 1996, Autonomous Oil "Petrom" Bucharest Autonomous Natural Gas "Romgaz" Medias are exempted from paying tax operating activities of mineral resources and oil royalties for 1997 and as a result, will not receive these autonomous from the state budget for this year amounts equivalent to reinvest in the oil field.
(5) Non-tax revenues are established in the amount of 824.8 billion lei from: payments from net profit of autonomous administrations in the amount of 251.0 billion lei, payments from public institutions in the amount of 202.0 billion lei and miscellaneous income in the amount of 371.8 billion lei.
(6) Income from capitalization of capital consists of assets of public institutions, amounting to 7.0 billion, and the valuation of stocks of material reserves and national mobilization and the amounts paid by the National Agency of Agricultural Products - RA, amounting to 697.0 billion lei.
(7) The cost of wheat stock valued by the National Administration of Material Reserves, due to its definitive removal of national material reserves, according to the law, shall be transferred to the state budget. National Agency of Agricultural Products - RA for gray capitalized stock, will deduct the funds allocated from the state budget in the form of premiums difference Interest paid on bank loans received for setting up stocks of wheat, which will pour budget state.
(1) Taxes, fees and other revenues and normative acts regulating them, which are based on revenue in 1997 from the state budget and local budgets, as applicable, are provided in Annex. 4.
(2) The provisions of normative acts that have established taxes, fees and other revenues of the state budget, local budgets and special funds, whose application has ceased, applies only to fiscal control for setting, tracking and collecting debts in previous years, within the limitation period.
The collection of taxes, contributions and other revenue of the state budget, local budgets and special funds budgets for 1997 is made in accordance with the legal provisions in force, and according to this law.
(1) Since this law after its publication in the Official Gazette of Romania, corporation tax shall be monthly until the 25th of the month following the month for which the tax is calculated.
(2) Taxpayers are required to pay income tax for December 1997 until January 25, 1998 inclusive, an amount equal to the tax calculated for November 1997 following the regularization on the basis of the balance sheet to be made by the deadline set for submitting the balance sheet of 1997.
Calculating profit tax of 1997 no longer apply a 50% reduction of corporation tax for the taxable profits corresponding share of these revenues in total revenues, taxpayers who receive income in foreign currency from the export of goods made its own operations and the provision of international services.
Individuals authorized by Decree-Law no. 54/1990, as well as collaborators with own cars have companies that operate taxi are subject to a flat tax quarterly 200,000 lei, which is paid until the 25th of the last month of each quarter. This provision shall apply from the II quarter of 1997.
Provisions of art. 17 para. 5 of the Government Ordinance no. 70/1994 on corporation tax, approved by Law no. 73/1996 and republished, shall lapse.
(1) special consumption taxes (excise) for some products imported and the country set out in Annex. 1 of Law no. 42/1993 on excise duties on imported products and the country as well as domestic production tax on oil and gas, republished in the Official Gazette of Romania, Part I, no. 286 of 11 December 1995 is amended as follows: no. crt. 4 - Spirits including liquors and obtained by distilling grain 130%, of which: whiskey; gin; rum distilled from sugar cane 200%; no. crt. 5 - based drinks wine, of which: brandy 200%; no. crt. 10 - Cigarettes average quality ECU 4,00 / 1,000 cigarettes.
(2) Tax on crude oil and natural gas from domestic production is periodically updated by Government decisions, according to changes in the level of import prices and those with high, as stipulated in Law no. 42/1993, republished.
(1) share of value added tax provided for in art. 17 lit. B. pt. 5 of the Government Ordinance no. 3/1992 on value added tax, republished in the Official Gazette of Romania, Part I, no. 288 of 12 December 1995 and in art. I pt. 6 lit. a) the Government Ordinance no. 21/1996 on amending and supplementing certain regulations relating to value added tax (approved by Law no. 42/1997) for vegetables and edible fruits fresh, frozen, dried, dehydrated, canned or processed is set at 18%.
(2) The provisions of art. 9 and art. 10 para. (1) shall apply from the month following the month in which this law was published in the Official Gazette.
Share of penalties for failure to pay the due budgetary obligations, consisting of taxes, fees, contributions and other budgetary revenues, updated by Government decision, the proposal Ministry of Finance, correlated with the average interest rate on the interbank market, they can add more than 20 percentage points.
(1) economic structure, state budget expenditures for 1997 are as follows:
- ROL billion -
EXPENSES - TOTAL, 52731.9
1. Current expenditure 46149.6
B) material costs and services
interest on debt and other expenses 9798.9
positions overall amounts provided as reserves 126.7
2. Capital expenditures 3806.8
March. Loans granted 1100.4
Loan repayments, interest payments and fees on loans 1675.1
A) foreign loan repayments
interest payments and commissions on foreign loans 680.0
repayment of the loan granted from the state social insurance budget 12.4
(2) The expenditure shown in the budget for 1997 is the maximum limit that can not be overcome and their modification will be made under the law. Hiring, contracting works and goods and any expenditure by the authorizing officers are only under the law and within the approved budget.
(3) Procurement of imported goods can be done by acquiring legal persons, as defined by law, only under the conditions set by the Government.
(4) to be placed in personnel costs provided in the state budget for 1997, the principal loan will take that as from 1 June 1997 and August 1st, 1997 for the education sector, the number of occupied posts do not exceed the maximum number specified in Annex. 3. The maximum number of posts in this Annex will be endorsed and approved the functions of authorizing officers of the budget. Expenses for travel, secondments, transfers, provided in the state budget for 1997 can not be increased by transfers of budgetary credits.
(1) Costs for public authorities shall be established in the amount of 1888.9 billion.
(2) Expenses for the Senate are in the amount of 46.8 billion lei.
(3) The expenses for the Chamber of Deputies are in the amount of 139.9 billion lei. Extrabudgetary revenues of the Chamber of Deputies will be fully retained by it to cover current expenses and capital related actions and extrabudgetary activities. Administration, accounting and reporting of income and expenditure in question will be made in extrabudgetary and availability at the end of next year will be carried forward to be spent with the same destinations. Standing Bureau of the Chamber of Deputies may approve the use of proceeds in lei and in foreign currency and other destinations.
(4) The costs of maintenance and repairs of heritage assets managed by the Chamber of Deputies, the purpose of exercising the mandate assigned by MPs in the constituencies are within the budget of the Chamber of Deputies under the heading "Material expenses and services".
(5) Expenses for the Romanian Presidency are in the amount of 13.1 billion lei.
(6) Travel expenses, daily allowances and accommodation for members of official delegations, representatives of institutions and media representatives accompanying the President of Romania visits they perform abroad, according to legal provisions, are included in the budget of the Romanian Presidency the heading "Material expenses and services" article "Other expenses".
(7) The costs for the judicial authorities are in the amount of 474.9 billion lei.
(8) Justice Ministry's budget are included and judicial stamp proceeds from the sale, according to Government Ordinance no. 32/1995, approved by Law no. 106/1995. Proceeds from this revenue will be used by the Ministry of Justice and the Supreme Court of Justice, according to the purposes established by Government Ordinance no. 32/1995, including judicial stamp printing. For incentives from the proceeds of the sale judicial stamp is not due to social insurance contribution, contribution to the Fund for payment of unemployment benefits and supplementary pension contribution.
(9) expenses for the Chamber of Accounts in the amount of 71.4 billion lei to 2.9 billion lei Constitutional Court, to 2.9 billion lei Legislative Council for National Securities Commission 1.4bn lei and 4.6 billion lei Competition Council.
(10) Expenditures for executive authority bodies are in the amount of 1131.0 billion, of which: 112.7 billion lei for the GSG and 1018.3 billion lei for ministries and other bodies of public administration central.
(11) Fund and the President of Romania, respectively, amid Prime Minister, established under Law no. 40/1991, republished, is in amount of 150.0 million lei, or 140.0 million; Senate President backdrop, respectively President of the Chamber of Deputies fund, established under Law no. 53/1991, republished, are each in the amount of 150.0 million lei; Fund President of the Supreme Court constituted under Law no. 56/1996, is in the amount of 50.0 million; Fund President of the Constitutional Court, established under Law no. 47/1992 and Law no. 56/1996, is in the amount of 20.0 million.
(12) The funds referred to in the preceding paragraph are summarized under the heading "Material expenses and services" article "Other expenses" in the budgets of those institutions.
(13) The budget of the Ministry of Finance, under "Other actions" are also included personnel costs and incidental expenses related to the General Department of Customs, the structure within the Ministry of Finance.
(14) The budget of the Office for Consumer Protection under the Government no. 21/1992, approved and modified by Law no. 11/1994, was provided under the heading "Transfers" amount of 150.0 million lei, which will be assigned by that consumer protection associations in order to supplement its own funds to finance programs in the field of consumer protection, editing and organizing materials action on informing the public through the media.
(15) Income from Foreign Ministry consular fees collected in foreign currency for services rendered abroad by diplomatic missions and consular offices, which are retained by the Ministry of Foreign Affairs, according to Government Ordinance no. 33/1996, approved and modified by Law no. 33/1997 and the costs that may be made from them, to 62298.9 million lei level are set out in the Annex to the budget of the Ministry of Foreign Affairs.
(16) To support the activities of political parties in accordance with the Law of political parties no. 27/1996, is allocated in 1997 transfers from the state budget through the budget of the Secretariat General of the Government, amounting to 15755.1 million lei.
(1) Expenses for the defense of the country shall be determined in the amount of 5276.2 billion, which also include expenditure on ensuring interoperability within the Euro-Atlantic integration actions, the participation in peacekeeping operations underway (UNAVEM III and SFOR), the Romanian army participation in the Partnership for Peace Program, the force of fast reaction and for other actions approved under the law.
(2) Expenditures for public order and national security shall be determined in the amount of 2562.9 billion.
(3) revenues in lei and foreign currency collected by the Ministry of National Defense, Ministry of Interior and other components of the armed forces of exploitation in the country and / or export of goods in equipment, and various service provision will be fully retained by them as financing sources for financing material expenses and capital, in accordance with the rules on public finances.
(4) foreign currency revenues, collected by the Ministry of Defence of operations to participate in the Partnership for Peace, including technology and equipment depreciation amount reimbursed by the UN, as well as those received from external partners in bilateral assistance activities, and for programs to achieve interoperability with NATO will be fully retained by it as extra income to finance expenses and capital equipment.
(5) in domestic and foreign currency amounts earned under the law of fines and confiscated money and property by police units personnel, firefighters and police officers, after recovery of all costs incurred with the recovery, conservation, evaluation and transport goods seized a share of 25% will be retained by the Ministry of Interior, as extrabudgetary funds to be used to finance material costs and capital specific endowments operative in accordance with the rules on public finances, the difference following to make State budget income.
(6) Income from military guard organized under the law of the Ministry of Interior economic agents are retained by the ministry as extrabudgetary funds and will be used to cover current expenses and capital related herds guard.
(7) Income from public institutions under par. (3), (4), (5) and (6) and retained by them under this law and the expenses that may be made from them, are presented in the annex to the main spending budgets.
Expenditures for social and cultural activities, which are financed from the state budget shall be determined in the amount of 17239.0 billion, of which: 6857.4 billion lei representing staff costs, material expenses 2342.6 billion lei and services, 357.8 billion lei income supplement benefits of public institutions, 820.0 billion lei allowances to offset rising prices for bread, transfers 5466.4 billion lei, lei 960.4 billion for capital expenditure 422.0 billion lei for repayments of foreign loans and payment of interest and related fees and 12.4 billion lei repayment of a loan from the state social insurance budget, until 15 May 1997.
(1) Expenditures for education, financed from the state budget is in the amount of 6739.1 billion, of which: 4241.1 billion lei represent personal expenses, administrative expenses 939.8 billion lei and services, 61.7 billion lei income supplement benefits of public institutions, transfers lei 825.9 billion, 665.9 billion lei capital expenditures and 4.7 billion lei interest rates and commission payments on external borrowings.
(2) Ministry of Education budget includes the amount of 36.8 billion lei for university education reform and, respectively, 25.4 billion lei for higher education reform, representing the Government's contribution to achieving these reforms.
(3) The amounts in the budget of the Ministry of Education under the heading "Transfers", the amount of 608.4 billion lei is intended to provide additional rights for students, to be used according to the law. Allocate the amount of 13.9 billion lei scholarships for Moldovan youth.
(4) For the funding of activities of European integration in education, the Education Ministry will allocate the sum of 19.9 billion.
(5) The income made by the establishments and educational institutions in accordance with the provisions of the Education Law no. 84/1995, republished, including availability of the end of 1996, remain available to the Ministry of Education and the costs thereof to be performed at the level of 794.3 billion lei are annexed to the budget of Ministry of Education.
(6) The Ministry of Education is authorized to make payments in advance for making textbooks, up to 70% of the contracts.
(1) Health expenditures financed from the state budget is in the amount of 4177.6 billion, of which: 2458.0 billion lei representing staff costs, expenses 1042.0 billion lei materials and services, 34.3 billion lei transfers, 233.8 billion lei capital expenditure and 409.5 billion lei for external loan repayments and payments of interest rates and fees associated with them.
(2) transfers referred to in para. (1) the amount of 0.9 billion lei is intended to support National Red Cross Society, in accordance with Law no. 139/1995.
(3) The budget of the Ministry of Labour and Social Protection includes the sum of 19.5 billion lei for the payment obligations of the Romanian state by the German government under the agreement concluded on line delivery of healthcare.
(1) Expenses for culture, religion and action sports and youth activity funded from the state budget, amounting to 817.0 billion are lei, of which: 524.7 billion lei actions Culture, religious institutions, including the construction and repair of churches, 83.5 billion lei, sports and youth activities 172.7 billion lei and expenses of administration and public services decentralized 36.1 billion lei.
(2) The institutions of culture and art, which in 1997 will be fully or partially from the state budget through the Ministry of Culture, are those set out in the Annexes to the budget of Ministry of Culture.
(3) The amounts allocated for purchases of books and publications, Ministry of Culture may make purchases and equipping public libraries subordinated to local authorities.
(4) Of the funds allocated by the state budget, Ministry of Culture will use the amount of 196.0 billion lei to finance the design, conservation, restoration, consolidation and enhancement of the national cultural heritage belonging to public institutions of central subordination and the local subordination, as well as those belonging to religious cults, contracted under the law.
(5) The amounts allocated to "Other investment expenses", Ministry of Culture and acquisitions may make memorial houses, land located in the historical sites of special importance and cultural property to museums or authorities subordinate to this ministry local government.
(6) The funds allocated from the state budget Romanian Radio Broadcasting Corporation, in the amount of 56.9 billion lei, and the Romanian Television Company, in the amount of 49.4 billion lei, used according to the purposes of the Annexes to the budgets of the two companies.
(7) National Film Centre, the public authority specialty films approve the list of national interest, of particular importance for Romanian culture, films of great complexity, completing financed from the state budget under Art . 10 of Legislative Decree no. 80/1990 on the organization of film, following their selection on a competitive basis. To support the creation of film projects freshers, National Film Centre will allocate EUR 500.0 million.
(8) transfers provided in the budget of the Ministry of Youth and Sports, the amount of 33.0 million is intended to cover the difference in interest on loans to newlyweds, according to legal provisions in force.
(9) The budget of the Ministry of Youth and Sports and the necessary amounts are included Romania's participation in the European Community Programme "Youth for Europe".
(10) for supporting the work of the Romanian Olympic Committee, is allocated in 1997 from the state budget through the Ministry of Youth and Sports, under the heading "Transfers", the amount of 6750.0 million lei.
(11) Funds allocated from the state budget shall be managed by the Romanian Olympic Committee, separate from amounts received from other sources, and can be used for:
A) personnel expenses necessary to grant salary rights related posts approved by Government Decision no. 124/1991 on the organization and functioning of the Romanian Olympic Committee, republished, and for bonus batch Olympic athletes, coaches and other technicians in centralized training periods, in accordance with regulations in force;
B) cover the costs of maintenance, repair and operation of the office and the car park of the Romanian Olympic Committee, expenditure for procurement of low value inventory items and short-term spending for equipment independent nature of the investments and the costs of editing and publishing the Bulletin Olympic "Sport in Romania";
C) financial and material support of the Romanian Olympic Academy, junior Olympic national centers and Olympic sports federations;
D) support program for External Relations on participation in competitions and other actions under the aegis of the International Olympic Committee, National Olympic Committees Association and the Association of National Olympic Committees of Europe, as well as receiving delegations to develop Olympic activity.
(12) The amount of 5298.5 million lei provided in the Foreign Ministry's budget in the "Culture, religion and action sports and youth activity" will be used to finance the Romanian Cultural Foundation, according to the law.
(13) Transfers from the state budget provided for in the budget of the Secretariat General of the Government in the "Culture, religion and action sports and youth activity" through its budget will be allocated as follows:
A) the amount of 6240.0 million lei, made available to the Department for the Protection of National Minorities, to support the activities of non-political organizations of national minorities by partially cover the expenses incurred in the operation of premises and equipment minimum activity press book, own publications, cultural, scientific symposia and other similar events organized in the country and abroad for some action;
B) the amount of 425.0 million lei, made available to the Department for the Protection of National Minorities, funding programs and projects in the "European Campaign to combat racism, xenophobia, antisemitism and intolerance";
C) the amount of 3475.0 million lei, made available to the Council on Issues Romanians from Everywhere for supporting the work of Romanians abroad;
D) the amount of 2575.0 million lei, made available to the Department of Public Information for promoting the image and interests abroad Romanian;
E) the amount of 1720.0 million lei, made available to the Department of Public Information for the development, where justified, share scientific and socio-cultural by institutions, associations or other bodies, based selection tenders, respecting the criteria of competitiveness.
(14) The distribution and use of amounts for the measures referred to in the preceding paragraph shall be approved by Government decision, initiated by the General Secretariat of the Government, on proposal of the Department for Protection of National Minorities Issues Council Romanians Abroad, Department Public information and other interested institutions as appropriate.
(15) The number of posts in the cult units with low incomes or no income, for which a contribution is granted from the state budget at the two minimum gross salary per country, can be major agreement with Secretariat State Religious maximum 8,000 positions, without exceeding the approved budget.
(1) Expenditures for social assistance, allowances, pensions, benefits and allowances, financed from the state budget is in the amount of 5505.3 billion, of which: state allowances for children 3457.6 billion, allowances to offset rising prices for bread 820.0 billion, 532.0 billion lei and military retirement pensions, benefits, allowances and bonuses IOVR, war veterans and other categories of beneficiaries 545.4 billion lei.
(2) The sum of 820.0 billion lei referred to in the previous paragraph and provided in the budget of the Ministry of Labour and Social Protection is intended to cover the increase in prices of bread for welfare recipients, pensioners, unemployed persons, beneficiaries of social grants beneficiaries of Law no. 53/1992 on special protection of persons with disabilities and other categories of beneficiaries will be used according to the law.
(3) The total amount of the subchapter "State allowances for children" in the budget of the Ministry of Labour and Social ranges and the amount of 468.5 billion lei, which the law will be used to endow the support additional families with several children.
(4) The methodology for establishing the level of maintenance contribution in social institutions, assisted or payable by their guardian, as appropriate, approved by Government decision.
(1) Costs for services and public development and housing are established in the amount of 460.0 billion lei.
(2) The budget of the Ministry of Public Works and Planning are summarized under the heading "Transfers" amounts for further investment in residential buildings under Government Ordinance no. 19/1994 on stimulating investment for the realization of public works and housing construction, approved and amended by Law no. 82/1995, the Housing Law no. 114/1996, and the implementation of the Government Ordinance no. 20/1994 regarding safety commissioning of existing buildings, republished, approved and amended by Law no. 82/1995, amounts that the principal loan will distribute counties.
(3) The county councils and the General Council of Bucharest, together with local councils on whose territory dwellings are concerned, shall establish and approve the list of apartment blocks to be financed in 1997, with distribution on localities and blocks, within the limits of the funds approved.
(4) The amounts in the budget of the Ministry of Public Works and Planning under the heading "Transfers" are summarized and amounts to subsidizing the interest on loans for house Savings for housing, social housing and necessary under the Law housing no. 114/1996 for the organization and operation of real estate cadastre under Law no cadastre and real estate advertising. 7/1996, and for payment of interest, fees and bank charges and value added tax pursuant to Government Decision no. 869/1996 regarding the Government contracting and guaranteeing of external loans for social housing and necessary.
(5) The Ministry of Public Works and Planning, the amount set out in the list of investment heading "Other investment expenses" can engage the sum of 3.0 billion lei to achieve feasibility studies to support the government program paving and lighting of rural roads, provision of water to villages and connecting villages to the telephone network; feasibility study and financing are under regulations.
Expenses for environment and waters are in the amount of 142.7 billion lei.
Expenses from the state budget for economic field is established in the amount of 8295.0 billion, of which: 413.7 billion lei personnel expenses, administrative expenses 333.7 billion lei and services, 2631.8 billion lei subsidies, premiums 604.5 billion lei, lei transfer 3319.2 billion, 695.1 billion lei for capital expenditure and 297.0 billion lei for external loan repayments and payments of interest rates and fees associated with them.
(1) Expenses for industry and commerce are in the amount of 2002.0 billion lei, out of which 50.9 billion lei personnel expenses, administrative expenses 128.1 billion lei and services, 3.7 billion lei in allowances supplementing incomes of public institutions, 1071.0 billion lei subsidies on products, 0.4 billion lei subsidies to cover price differences and price, 403.0 billion lei transfers, 342.2 billion lei capital expenditures and 2.7 billion lei external loan repayments and payments of interest rates and fees associated with them.
(2) transfers referred to in para. (1) are summarized and 7.6 billion lei to partially cover the costs of ecological protection, carried out by the company "Plant Recovery Turnu Magurele pyrite ashes" - SA processing pyrite ashes and the calcium chloride and 298.6 billion lei to cover social protection rights are autonomous staff with difficult working conditions, the Ministry of Industry and Trade, and 91.0 billion lei for the payment of the consideration to domestic supplies and equipment providing services for Pucheng Thermal Power plant - China, representing installments due in 1997 with interest rate loan granted to Romania by the PRC in 1970.
(1) Expenditures for agriculture and forestry, including irrigation, drainage and soil erosion are in the amount of 4128.0 billion, of which: 321.0 billion lei personnel expenses, administrative expenses 153.7 billion lei and services 1416.7 billion lei subsidies to cover price differences and price, bonuses 604.5 billion lei farmers 1548.7 billion lei transfers, 49.3 billion lei capital expenditures and repayments of 34.1 billion lei external loans and payments of interest rates and fees associated with them. In 1997, state support for agriculture will be done in full transparency only through the state budget.
(2) transfers referred to in para. (1) is contained and the amount of 1400.0 billion lei to establish a system of vouchers for farmers. How to implement and regulate this system of vouchers approved by law.
(1) Expenses for transportation and communications are the sum of 1772.0 billion lei, out of which 18.4 billion lei personnel expenses, 17.5 billion lei material expenses and services, 140.0 billion lei subsidies on products and activities, transfers 1068.7 billion lei for the activities in the field of national roads and bridges, railway infrastructure, airport management, navigation, 267.2 billion lei capital expenditure and 260.2 billion lei repayment of external loans and payments interest rates and fees associated with them.
(2) The costs referred to in the preceding paragraph shall include amounts related to project financing and restructuring Autonomous' National Administration of Roads in Romania "and rehabilitation of national roads.
(1) Expenditure for other economic activities are in the amount of 393.0 billion lei, out of which 23.4 billion lei personnel expenses, 34.3 billion lei material expenses and services, transfers and 298.9 billion lei 36.4 billion lei capital expenditure.
(2) the transfers referred to in para. (1) spending to boost export production and export was established in the amount of 200.0 billion lei, of which:
A) 150.0 billion lei for stabilization of interest rates on short-term loans, medium and long granted by the Export-Import Bank of Romania - SA commercial banks and export production and export of machinery, complex installation and execution of objectives abroad and exports to other short-term loans made in 1996 and 1997, according to the law;
B) 40.0 billion lei to stimulate the development and production of complex projects with long manufacturing cycle for export under Government Ordinance no. 14/1995 on measures to stimulate the development and production of complex projects with long manufacturing cycle for export, approved by Law no. 70/1995;
C) 10.0 billion lei expenditure for providing the name and on behalf of state export credit granted in 1997; possible availability may be used to stabilize the interest rate on bank loans according to the provisions of letters a) and b).
(1) Expenses for research are in the amount of 859.4 billion lei, out of which 45.6 billion lei to cover personal expenses 524.8 billion lei materials and services, 0.6 billion lei allowance supplement public institutions' own revenues, 257.8 billion lei 30.6 billion lei transfers and capital expenditure.
(2) The budget of the Ministry of Research and Technology, under the heading "Transfers" is contained and the amount of 10.0 billion lei to finance expenditure on maintenance, operation and functioning of national interest installations, according to Law no. 51/1996 approving Government Ordinance no. 25/1995 on regulating the organization and financing of research and development.
(1) Expenses for debt are determined in the amount of 9798.9 billion, of which: 7921.0 billion lei interest rates on domestic debt, 732.0 billion lei interest rates on public debt external, according to legal regulations are paid from the state budget, 959.5 billion lei expenses incurred in the issuance and placement of government securities risk and guarantees granted by the State under the law and 186.4 billion lei exchange rate differences related to domestic and foreign public debt, according laws.
(2) expenses for internal public debt and interest rates include short-term domestic borrowings based on government bonds, treasury bills and other specific instruments, as well as to finance the state budget deficit in the General Account the state treasury.
(3) The Government, through the Ministry of Finance is authorized to borrow and refinance the state to finance state budget deficits from previous years and from 1997 up to the level recorded at the end of each year and to refinance consideration RON currency loan Val series 1996.
(4) The Ministry of Finance is authorized, during the execution of the state budget to cover state budget expenses to revenue collection approved to issue treasury bills and / or other specific instruments Interest-bearing, whose maturity may not exceed the end of the financial year, which will be put into circulation by the National Bank of Romania, based on agent agreement concluded with the Ministry of Finance on behalf of the state.
(1) In 1997, the state budget will provide loans amounting to 1100.4 billion lei, out of which 49.3 billion lei for completing certain objectives approved by bilateral agreements and intergovernmental agreements, 1.1 billion lei for persons enjoying refugee status and are deprived of livelihoods and 1050.0 billion lei for crediting agriculture.
(2) The loans lending for agriculture approved by law, the National Bank of Romania cease granting new loans targeted to agriculture.
On the spending side of the state budget are established and used, based on government decisions:
A) the financial recovery available to the Government in the amount of 50.0 billion lei;
B) budget reserve fund available to the Government in the amount of 51.7 billion lei, which is used to finance activities that occur during the year and in the state budget and local budgets, maintaining budgetary balance. Allocation of funds from the budgetary reserve fund at the disposal of local government budgets is by increasing the amounts deducted from salaries or transfers from the state budget to local budgets, as appropriate;
C) intervention fund available to the Government in the amount of 20.0 billion lei to eradicate the effects of natural disasters;
D) Fund to the Government of Romania for relations with Moldova in the amount of 5.0 billion lei.
(1) In 1997, the State Office for Inventions and Trademarks shall be used in extrabudgetary a 30% share of the domestic and foreign revenues derived from national registration of trademarks and appellations of origin, examination brands, fees for patent applications and patents, as well as fees for designs for destinations provided by Law no. 120/1992 on the fees for patent applications and patents, the Government Decision no. 274/1991 on charges relating to trade marks factory, trade and service, as well as the designation of origin, of Law no. 129/1992 on the protection of industrial designs.
(2) availabilities recorded at the end of the year, domestic and foreign, in amounts withheld par. (1) shall be carried over to the next year and will be used for the same destinations provided by regulations.
(1) The Government may approve changes to the structure and between the principal loan, the total level of employment in foreign loans inflows contained in the Appendices. 1 and 2, depending on the programs of foreign loan, approved according to law.
(2) The principal of loans are obliged under the approved budget for 1997 to ensure full and priority necessary funds, representing local component, relating to conduct foreign loan agreements approved by law.
(1) In 1997, the payroll tax will be established and will collect local budgets amounts deducted from that income to the State budget, representing 4302.8 billion, according to Annexe. 5.
(2) In 1997 granted transfers from the state budget to local budgets in the amount of 3422.8 billion, according to Annexe. 6 following destinations:
A) ensure social protection of the population regarding the thermal energy supplied to the wholesale price by aggregating producers with distribution tariff price exceeded the maximum specified supply for the population, excluding the wholesale price of thermal energy delivered by Direction Electricity autonomous "Renel" as producer, and ensure service functionality of urban transport, passenger transport, according to legal provisions that can be covered to some extent from their own income and amounts deducted from salaries;
B) capital expenditure investment objectives and works as those set out in Annex. 7 full or complete their own sources other legally constituted funds to finance such investments and allocations approved for this purpose by local budgets and investment partly financed by foreign loans.
(3) categories of income and expenditure of local budgets of communes, towns, municipalities and counties for 1997 are summarized in Annex. 8.
(1) Expenditures for maintenance and housekeeping, for the current and capital repairs, related to the education institutions, spending on materials and services, with the exception of medicines and sanitary materials related health units, will provide for those public institutions, from the local budget of the administrative-territorial belonging.
(2) categories of public institutions and actions from school education and health, whose expenses will be provided from local budgets under the preceding paragraph, are contained in Annex. 9.
(3) buildings related social institutions which, according to legal provisions, are taking other than officers by local councils which finances will be taken based on this protocol within 60 days of the publication of this law in the Official Gazette.
(1) The amounts deducted from salaries and transfers from the state budget to local budgets, established and approved according to annexes. 5 and 6, are distributed within the amounts approved by the county and Bucharest, communes, towns, municipalities, sectors of Bucharest and county councils and the General Council of Bucharest, the county council or the General Council of Bucharest along with the general direction of public finances and state financial control, after consultation with mayors and local council representatives.
(2) The criteria for determining the amounts deducted from salaries, counties, are provided in Annex. 10 and will be used in the allocation of administrative units in the county, according to the specific conditions of each locality, of the economic, social and demographic them.
(3) The distribution of the amounts deducted from salaries to administrative-territorial units shall ensure strict priority funds to finance spending on social assistance, education and health, which are financed by local budgets of those units.
(1) Funds treasury county and Bucharest can be used in 1997, the limit of 50% of their actual balance at 31 December 1996, to finance investment objectives jurisdiction of the county, Bucharest respectively, communal economy and transport for the categories of objectives and investment works set out in Annex. 7 complement other resources legally constituted for this purpose.
(2) Treasury Fund up to the county councils and the General Council of Bucharest is kept in the state treasury with interest rate, the level of which will be established under Art. 55 of this law.
(1) Under the provisions of art. 54 para. (4) of Law no. 72/1996 on public finance, authorizes the administrative units listed in Annex no. 11 to contract in 1997 medium and long-term loans to achieve investment objectives of public interest, such as those set out in Annex. 7 approved according to the law, by issuing securities, provided that such establishments can guarantee the interest payments and redemption of the securities.
(2) Maximum limit within which local authorities can borrow under par. (1) shall be 20% of own revenues and the amounts deducted from salaries made in the 1996 local budget
The proceeds from the repayment of loans from the state budget to establish bodies of public guardians, according to Law no. 26/1993 on the establishment, organization and functioning of the Public Guardians, are revenues to the budget of the county council and the General Council of Bucharest, where appropriate, the financial authorities of the respective councils purpose will pursue collection of these amounts, according to agreements concluded with bodies of public guardians.
(1) At the proposal of the principal loan, according to the process of investment and price developments, authorizes the Government, through the Ministry of Finance to approve, by 31 October 1997 lists changes in investment value, Annexes to the budgets of ministries and other specialized bodies of the central public administration, except for increasing the item 'Other expenses for investments ", without exceeding the volume of capital expenditures approved by the chapter.
(2) Change in investment lists, annexes local budgets under the preceding paragraph shall be approved by each local council or county council, as appropriate.
(1) Revenues and expenditures of the Special Fund for Health in 1997, set up under Government Ordinance no. 22/1992 on the financing of health care, approved by Law no. 114/1992, will establish the Annex. 12.
(2) Legal entities that income from sales of tobacco products, cigarettes and alcoholic beverages contribute, according to Government Ordinance no. 22/1992, approved by Law no. 114/1992, the Special Fund for Health, with a share of 1% of the proceeds from the sale of such products, after deducting excise duties and value added tax to the state budget.
(3) Income derived under Government Ordinance no. 22/1992, approved by Law no. 114/1992 by health institutions set out in Annex. 9 remain available to them and can be used to fund staff costs, material costs, services and facilities thereof, according to budget special fund revenues and expenditures approved each public institution of the Ministry of Health, through the Sanitary territorial.
Budget revenues and expenditures of risk and accident fund for special protection of disabled persons, 1997, established under Law no. 53/1992 on special protection of persons with disabilities, as amended, are set out in Annex. 13.
Special Fund revenues and expenditures for the development and modernization of border crossing points, as well as other customs units, 1997, established under Law no. 8/1994, and the provisions relating to the fee for customs services approved by special laws ratifying international agreements are set out in Annex. 14.
(1) Revenues and expenditures of the Special Fund for the development of the energy system, in 1997, established under the Government no. 29/1994, approved by Law no. 136/1994, are contained in Annex. 15.
(2) For 1997, the Special Fund for the development of the energy system can also be used to fund further work at Cernavoda Nuclear Power Plant and for the payment of the loans external and / or internal and costs associated with these loans .
(1) Revenues and expenditures of public roads Special Fund, 1997, established under Law no. 118/1996, are set out in Annex. 16.
(2) For 1997, the Special Fund of public roads will be used for payment of installments due on foreign loans and / or national and costs associated with these loans, including motorways.
(3) Special Fund of public roads will be used to cover the contribution of the Romanian lei party to co-work and objectives contained in loan agreements concluded by the Romanian state or by the "National Road Administration in Romania" having the state guarantee, with international financial organizations.
(1) The revenue and expenditure budget special fund to protect policyholders, in 1997, settling in the amount of 5.0 billion lei, according to Annex no. 17.
(2) specifically to protect policyholders Income Fund is established by applying a rate of 0.5% on gross earned premium volume, according to art. 60 of Law no. 136/1995 on insurance and reinsurance in Romania.
(3) The special fund to protect policyholders is used to pay damages and sums insured in case of bankruptcy of the insurance companies.
(4) Management Special Fund to protect policyholders is made by the Ministry of Finance and the potential availability of the remaining unused at the end of it the next year with the same purpose.
Amounts owed by businesses to the Special Fund for research and development for the period to 31 December 1994 are revenues to the state budget. Regularisation of any sums paid, undue Special Fund for R & D is carried out with the state budget, based on documents submitted by operators.
(1) Autonomous administrations and companies can perform annually within the limit of up to 1.5% on the yearly salary fund expenses that are deductible from taxable income for the proper functioning of activities or units under their administration according to law, namely kindergartens, nurseries, clinics, medical offices, museums, dining, sports, clubs, bachelors and for the schools under their patronage.
(2) the quota provided in par. (1), said units may allocate amounts and to cover part of the costs occasioned by: purchase of gifts for children of employees; partially cover the cost of transport to and from work of employees; bear part of the cost of treatment and rest tickets for their employees and members of their families, including transportation; aid to employees who suffered significant losses due to natural disasters in their own households and to cover part of expenses in case of serious or incurable disease.
(3) The expenses of the kind referred to in para. (1) and (2), including those incurred in transfers for social protection, granted autonomous administrations producing and selling products subsidized by the state budget, are provided in the budgets of revenues and expenses thereof, at the level set and approved by the Government .
(4) The income of the nature referred to in para. (2) completed by employees, are not subject to taxation.
(1) Businesses tax payers can perform protocol, advertising and publicity, deductible from taxable profits, the limit of 1% for entertaining expenses and 6% for advertising and publicity expenses. Shares these costs of the difference between total revenue and expenses, including excise taxes, less income tax expense and expenses of this nature made during the year.
(2) If regies subsidized by the state budget and national R & D institutes operating under Government Ordinance no. 25/1995, approved and modified by Law no. 51/1996, entertainment expenses, advertising and publicity is approved by the Government, with the approval of the budgets of their income and expenditure.
Are deductible for corporation tax revenues sourced:
A) investment allowances granted from the state budget, local budgets and special funds as capital expenditures;
B) payments from the State Property Fund to make investments necessary restructuring, rehabilitation and optimizing the companies, according to Law No privatization of companies. 58/1991;
C) the amounts provided free of charge by the State Property Fund privatized companies, according to Law no. 55/1995 on accelerating the privatization process;
D) any loss or income resulting from the reduction and cancellation of liabilities or, where appropriate, approved conciliation agreements entered into in accordance with Government Ordinance no. 13/1995, approved and modified by Law no. 119/1995.
Fund conservation and forest regeneration, constituted according to art. 63 of the Forest Code - Law no. 26/1996 and the Fund for the construction of highways forest, constituted according to art. 3 of Law no. 34/1996 approving the maximum volume of the wood that will harvest in 1996 are deductible in determining taxable profit for the National Forests.
(1) Costs of transport, storage, preservation, security and other expenses necessary for recovery goods become law to the State or, where applicable, destruction, in terms of legislation, the support of the Finance Ministry's budget.
(2) proceeds through the sale of goods referred to in the previous paragraph reconstitute budget appropriations to the expenditure effected in 1997 under the Ministry of Finance units and the balance shall be distributed according to the law.
Interest payment on bank loans rescheduled, according to legal provisions are recorded by banks and traders, as appropriate, to income or expenses, according to the terms of collection or payment rescheduling agreements in contracts between the parties.
(1) The primary and secondary loan will be approved and will send subordinated public institutions spending budgets on the structure set out in Annex. 3, within 15 days from publication of this law in the Official Gazette.
(2) Within the period provided in par. (1) The Government shall approve the income and expenditure budgets for 1997 of autonomous administrations and national R & D institutes operating under Government Ordinance no. 25/1995, approved and modified by Law no. 51/1996, the proposal ministries and other central coordinator.
(3) Local councils and county councils, as appropriate, approve the budgets of autonomous administrations subordinated once the approval of local budgets.
(4) Public institutions are obliged, within approved budgetary provisions to ensure priority bills payment representing the consumption of electricity and heat and gas.
(1) The principal loan are required to analyze monthly statement of appropriations approved by the state budget for 1997, which, on the basis of legal provisions or other causes, actions and tasks have been or may be canceled or postponed, and the Ministry of Finance to propose cancellation of these credits.
(2) The budget appropriations canceled according to para. (1) increases the budget reserve fund available to the Government.
(3) The amounts mobilized under par. (1) and (2) to be assigned priority by government decisions to support agriculture under conditions and destinations by this Law.
Level of interest on the deposits held in the general account of the state treasury, which, according to legal regulations, no obligation to grant interest, approved by the Government at the proposal of the Ministry of Finance.
(1) The Ministry of Labour and Social Protection and Ministry of Finance can provide separate funds for incentivising staff of their own and their subordinate units, through the deduction of 3% of the additional revenues earned as a result of checks carried out, more than the income declared and obligations of payers to the state social insurance budget, the state budget and special funds and the proceeds received from budgets provided above by applying the methods of enforcement provided by Government Ordinance no. 11/1996 on the execution of budgetary debts, approved and amended by Law no. 108/1996.
(2) Methodology incentive provided in par. (1) shall be established by Government decision.
Expenditure on compensation, including that from the taxes, fees and other revenues of the state budget and other damages determined to be owed by the Ministry of Finance in its own name or in representation of state interest, based on final judgments of courts , is covered by the Ministry of Finance on the basis of legal documents, the amounts provided for this purpose in the state budget for 1997.
(1) Autonomous administrations may issue securities only with the approval of Ministry of Finance, based on proposals submitted by ministries, county and local councils, as appropriate.
(2) may be negotiable bonds and derivatives or other debt securities, issued by the Ministry of Finance.
Payments from taxes and other revenues to the State budget, local budgets and special funds is made at maturity, by paying no commission to pay to the banks that open accounts.
State social insurance budget deficit recorded at the end of 1996, finances further in 1997, the temporary availability under the account of the State Treasury and reimbursed from the state social insurance budget surplus for 1997. interest rates on the financing of the budget deficit is compensated by the calculated and due to the current availability of state social insurance budget 1997.
The ceilings on jurisdiction approving the technical and economic documents related to the new investment objectives are financed according to the law of the state budget and special budgets and the budgets of administrative-territorial units, under Law no. 72/1996 on public finances, modified as set out in Annex. 18.
(1) Nevărsarea by the payers of salaries of budgetary obligations calculated and withheld at source from the remuneration shall be penalized with 20% of the amounts withheld and unpaid together with such duties.
(2) The penalty in para. (1) shall apply to the bodies of the Ministry of Finance or the Ministry of Labour and Social Security, as appropriate. Finding documents drafted by them be enforceable.
In 1997 the exchange rate policy will be characterized by maintaining its flexible nature, the right operators to dispose entirely of foreign exchange receipts and by determining the free, exclusive market mechanisms, level rate change. National Bank of Romania will relicentia as dealers in the forex market all the banks that qualify for this activity.
In order to comply with the approved limit for the state budget deficit, the Finance Ministry will analyze achieving monthly budget revenues and limit budget expenditures to ensure budget balance approved by this law.
Government may submit to Parliament, by 30 November 1997 proposals to rectify the state budget and special funds budgets for 1997 due to changes in macroeconomic indicators of fiscal measures to adapt legislation to market economy conditions or other causes justified.
Appendices. 1 to 18 are an integral part of this Law.
This law was adopted by the Assembly and the Senate in joint session on 17 April 1997 in compliance with art. 74 para. (2) of the Constitution.
SENATE PRESIDENT OF CHAMBER OF DEPUTIES
Bucharest, April 29, 1997.
BUDGET 1997 - Summary -
- Thousand -
Sub relevant section
chapter a Title / Item Indicator
paragraph shall state budget
Total foreign loans Entries || |
2 3 = 1 + 2
40.277.940.000
I. CURRENT REVENUE
39.569.940.000
38.745.140.000
A1. DIRECT TAXES
16.466.540.000
7.366.500.000
8.697.240.000
Tax on salaries - total -
Amounts deducted from salaries for local budgets (minus) -4,302,760,000
-4,302,760,000
Other taxes 402 800 000
402 800 000
Tax profit from illicit commercial activities, or of the Law on Consumer Protection 1,400,000
Tax on dividends from companies
Other receipts from direct taxes 1,400,000
A2. INDIRECT TAXES
22.278.600.000
12.391.800.000
MOVEMENT AND EXCISE TAX
3.180.200.000
Tax on crude oil and natural gas from domestic production
1.904.800.000
4.760.300.000
Customs duties from legal
4.660.300.000
Customs duties and other revenues collected from individuals through customs units 100,000,000
INDIRECT TAXES 41.5 million
Increases and arrears of unpaid term revenue 100,000
Fees for licensing and operating permits 35,000,000
Other receipts from indirect taxes
B. Non-tax revenues 824 800 000
824 800 000
Payments of net profit of 251 million RAs
PUBLIC INSTITUTIONS payments
Fees metrology
Fees for registering patents and trademarks 8,500,000
Fees for benefits and services provided by port captains for issuing permits and vehicle transport services in international cargo traffic 10,500,000
Consular Fees 90,000,000
Fees for analysis by laboratories other than health, to the institutions 1,500,000
Income from payment
works to combat pests and diseases in the vegetable 2,500,000
establishments breeding and selection of animals 2,000,000
constituencies, veterinary laboratories and clinics 22,000,000
Fees and other income 200,000 environmental
Payments from public institutions and self-financing activities 700,000
Income Payments from public institutions and self-financing activities 2,000,000
7,000,000 Income from judicial stamp
Other income from public institutions 55,000,000
Miscellaneous income 371 800 000
371 800 000
Income 2,500,000 extinguishing prescription application
Revenues from fines and other sanctions according to legal provisions 90,000,000
Proceeds from share detained under Law no. 6/1973 1,800,000
Refunds of funds from the budget of previous years 115 000 000
Collecting interest on monthly installments from the sale of housing built with State funds 1,800,000
Proceeds from the sale of seized goods, and other amounts found abandoned along with confiscation law 70,000,000
90,000,000 Proceeds from other sources
II. CAPITAL INCOME 704 000 000
Revenues from the sale of state assets 704 000 000
Revenues from the sale of assets of public institutions 7,000,000
Revenues from the stocks of material reserves and national mobilization 697 000 000
VI. PROCEEDS FROM TO REFUND LOANS 4,000,000
REPAYMENT OF LOAN PROCEEDS TO
Proceeds from repayment of loans granted for completing certain objectives approved by bilateral agreements and intergovernmental agreements 3.900.000
Proceeds from repayment of loans granted to beneficiaries of refugee 100,000
52.731.940.000
2.313.247.900
55.045.187.900
46.149.635.812
1.361.357.696
47.510.993.508
10.980.168.808
10.994.626.458
14.45765 million
Materials and services costs 231 220 748
6.149.414.517
6.380.635.265
4.084.961.617
01 budget allocations for public institutions 636 861 617
636 861 617
02 Subsidies on products and activities
03 Grants to cover price differences and price
1.417.100.000
allowances to compensate for the increase in bread prices
RAW 604.5 million
604 500 000
14.404.957.484
1.115.679.298
15.520.636.782
RELATED DEBT INTEREST
9.798.900.000
RESERVES 126 733 386
126 733 386
3.806.771.159
CAPITAL EXPENDITURE 951 890 204
4.758.661.363
1.100.408.112
02 Loans for completing certain objectives approved by bilateral agreements and intergovernmental agreements 49,283,112
49,283,112
05 Loans persons enjoying refugee status and are deprived of livelihood 1.125 million
06 80 Loans for crediting agriculture
Loan repayments, INTEREST PAYMENTS AND CREDIT COMMISSIONS
1.675.124.917
External loan repayments and interest payments and commissions on foreign loans contracted by authorizing officers
1.662.753.017
repayments of foreign loans 01 982 738 772
982 738 772
02 Payments of interest and commissions 680 014 245
680 014 245
Loan repayments 12.3719 million
12.3719 million
03 Repayment of loan from the state social insurance budget 12.3719 million
Part I - GENERAL PUBLIC SERVICES
1.888.923.664
1.662.481.310
987 590 786 PERSONNEL EXPENSES
987 590 786
432 153 274 Materials and services costs
432 153 274
GRANTS 4,793,944
4,793,944
01 budget allocations to public institutions 4,793,944
TRANSFERS 237 943 306
237 943 306
CAPITAL EXPENDITURE 213 400 994
213 400 994
Loan repayments, INTEREST PAYMENTS AND CREDIT COMMISSIONS 13,041,360
13.04136 million
External loan repayments and interest payments and fees to external loans 13,041,360 authorizing officers
01 85 Repayments of foreign loans
11.2544 million
02 85 Payments of interest and commissions
1.78696 million
13,058,007
186 662 653
474 948 718
Other organs of public authorities
83,233,837
1.131.020.449
Part II -a - defense, public order and national security 364 688 300
7.839.072.322
8.203.760.622
5.216.505.293
2.562.241.171
MATERIALS AND SERVICES EXPENSES
2.383.202.946
SUBSIDIES 270 000 000
01 budget allocations for public institutions 270 000 000
TRANSFERS 1,061,176
1.691.941.435
CAPITAL EXPENDITURE 364 688 300
2.056.629.735
Loan repayments, INTEREST PAYMENTS AND CREDIT COMMISSIONS 930 625 594
930 625 594
External loan repayments and interest payments and fees to external loans 930 625 594 authorizing officers
repayments of foreign loans 01 595 349 191
595 349 191
02 Payments of interest and commissions 335 276 403
335 276 403
5.276.155.130
5.444.843.430
168 688 300
2.923.559.446
1.389.678.012
1.533.845.288
TRANSFERS 36.146
1.527.320.208
CAPITAL EXPENDITURE 168 688 300
1.696.008.508
Loan repayments, INTEREST PAYMENTS AND CREDIT COMMISSIONS 825 275 476
825 275 476
External loan repayments and interest payments and fees to external loans 825 275 476 authorizing officers
repayments of foreign loans 01 511 139 423
511 139 423
02 Payments of interest and commissions 314 136 053
314 136 053
35,116,574
National defense and peacekeeping operations 168 688 300
3.876.618.556
4.045.306.856
Shares Euro-Atlantic integration and for setting up rapid reaction force
2.562.917.192
2.758.917.192
2.292.945.847
1.172.563.159
849 357 658 Materials and services costs
849 357 658
TRANSFERS 1.02503 million
1.02503 million
CAPITAL EXPENDITURE 164 621 227
196 000 000 360 621 227
Loan repayments, INTEREST PAYMENTS AND CREDIT COMMISSIONS 105 350 118
105 350 118
External loan repayments and interest payments and fees to external loans 105 350 118 authorizing officers
84,209,768
21.14035 million
Central Administration 106 046 460
106 046 460
790 399 599 890 365 139 99.96554 million
Protection and defense against fire 140 477 627
140 477 627
Guard and border surveillance
283 830 906
Gendarmerie 338 278 764
338 278 764
493 755 812 589 790 272 96.03446 million
Other institutions and actions on public policy and national security 140 128 024
140 128 024
Part III - SOCIAL AND CULTURAL EXPENSES 656 859 600
17.238.985.838
17.895.845.438
15.844.149.475
CURRENT EXPENSES 303 567 398
16.147.716.873
6.857.356.449
6.871.814.099
2.342.634.905
2.573.855.653
1.177.767.083
01 budget allocations for public institutions 357 767 083
357 767 083
TRANSFERS 57.889 million
5.466.391.038
5.524.280.038
CAPITAL EXPENSES 960 392 371 353 292 202
1.313.684.573
Loan repayments, INTEREST PAYMENTS AND CREDIT COMMISSIONS 434 443 992
434 443 992
External loan repayments and interest payments and fees to external loans 422 072 092 authorizing officers
422 072 092
repayments of foreign loans 01 250 957 586
250 957 586
Payments of interest and commissions 171 114 506
189 296 300 Education
6.739.088.149
6.928.384.449
6.068.578.847
CURRENT EXPENSES 175 477 400
6.244.056.247
4.241.063.853
4.255.521.503
Materials and services costs 939 832 369 103 130 750
1.042.963.119
GRANTS 61,755,062
61,755,062
01 budget allocations to public institutions 61,755,062
825 927 563 883 816 563 57.889 million
CAPITAL EXPENSES 665 855 917 679 674 817
13.8189 million
Loan repayments, INTEREST PAYMENTS AND CREDIT COMMISSIONS 4,653,385
External loan repayments and interest payments and fees to external loans 4,653,385 authorizing officers
4.90042 million
408 891 156
2.620.138.325
2.718.688.325
98.55 million
1.213.491.385
1.246.348.685
32.8573 million
181 320 520
47,713,283 post-secondary education
47,713,283
Homes 198 041 670
198 041 670
Special education 366 478 140
366 478 140
1.255.512.851
1.313.401.851
57.889 million
Central libraries, academic and pedagogical 45,651,593
45,651,593
Boarding, dormitories and canteens for students 39,912,943
39,912,943
Decentralized public services 89.0419 million
89.0419 million
Other educational institutions and shares 267 993 963
267 993 963
459 350 800 Health
4.177.599.504
4.636.950.304
3.534.278.727
CURRENT EXPENSES 125 450 500
3.659.729.227
2.458.016.272
Materials and services costs 125 450 500
1.041.975.341
1.167.425.841
TRANSFERS 34,287,114
34,287,114
CAPITAL EXPENDITURE 233 811 730
333 900 300 567 712 030
Loan repayments, INTEREST PAYMENTS AND CREDIT COMMISSIONS 409 509 047
409 509 047
External loan repayments and interest payments and fees to external loans 409 509 047 authorizing officers
repayments of foreign loans 01 244 387 586
244 387 586
02 Payments of interest and commissions 165 121 461
165 121 461
17.6 million 584.000 18.184 million
839 638 636
Hospitals 153 858 000
2.295.922.523
2.449.780.523
42,783,427
Hospice preventoria
Nurseries 40,791,295
40,791,295
Blood transfusion centers 34,063,400 50,233,400
102 191 244 160 600 000 262 791 244
Health centers, diagnostic and treatment 47,522,746
47,522,746
Other health institutions and activities
626 486 233 128 138 800 754 625 033
Culture, religion and action on youth and sport 816 982 060
816 982 060
CURRENT EXPENSES 776 025 025
776 025 025
105 206 667 PERSONNEL EXPENSES
105 206 667
322 720 285 Materials and services costs
322 720 285
SUBSIDIES 292 584 948
292 584 948
01 budget allocations for public institutions 292 584 948
TRANSFERS 55,513,125
55,513,125
CAPITAL EXPENDITURE 40,957,035
40,957,035
19,424,475
National Public Libraries 21.29779 million
21.29779 million
Museums 58,876,978
58,876,978
Theaters and professional performances and concerts 64.16995 million
64.16995 million
Religious Cults 83,534,992
83,534,992
Sports activities 161 285 035
161 285 035
11.459 million
Decentralized public services 16,628,330
16.62833 million
Other institutions and actions concerning culture, religion and sport and youth 380 305 510
380 305 510
Assistance, allowances, pensions, benefits and allowances 8.2125 million
5.505.316.125
5.513.528.625
5.465.266.876
CURRENT EXPENSES 2,639,498
5.467.906.374
PERSONNEL EXPENSES 53,069,657
53,069,657
2,639,498 38,106,910 40,746,408
SUBSIDIES 823 427 073
823 427 073
01 budget allocations to public institutions 3,427,073
3,427,073
4.550.663.236
5,573,002 19,767,689 25,340,691
Loan repayments, INTEREST PAYMENTS AND CREDIT COMMISSIONS 20,281,560
20.28156 million
External loan repayments and interest payments and commissions on foreign loans contracted by authorizing officers 7.90966 million
7.90966 million
1.33966 million
24,952,219
Homes for the elderly and pensioners
Centre for minors 205 895
State allowance for children
3.457.624.000
Aid for wives of conscripts 622 684
Centre reception, screening and accommodation of persons requesting refugee status
Pensions, benefits, allowances and bonuses IOVR, war veterans and other categories of beneficiaries 545 434 080
545 434 080
Pensions 532 010 318
532 010 318
Decentralized public services 47,249,304 55,461,804
8.2125 million
Other actions on social assistance, allowances, pensions, benefits and allowances 74,507,204
74,507,204
Part IV - SERVICES AND PUBLIC DEVELOPMENT, HOUSING, ENVIRONMENT AND WATER 602 716 590
602 716 590
CURRENT EXPENSES 413 831 662
413 831 662
PERSONNEL EXPENSES 23,561,300
23.5613 million
7.02738 million
TRANSFERS 383 242 982
383 242 982
CAPITAL EXPENDITURE 188 884 928
188 884 928
SERVICES AND PUBLIC HOUSING AND DEVELOPMENT 460 046 744
460 046 744
CURRENT EXPENSES 387 646 549
387 646 549
PERSONNEL EXPENSES 3,587,782
3,587,782
815 785 Materials and services costs
CAPITAL EXPENDITURE 72,400,195
72,400,195
7,736,567
Housing 422 310 177
422 310 177
Other actions on public housing development 30,000,000
Environment and Water 142 669 846
142 669 846
CURRENT EXPENSES 26,185,113
26,185,113
PERSONNEL EXPENSES 19,973,518
19,973,518
6,211,595
CAPITAL EXPENDITURE 116 484 733
116 484 733
water sources, reservoirs and hydro facilities 100 484 733
100 484 733
Surveillance and environmental protection, pollution reduction and control of 41,455,113
41,455,113
Geological prospecting on water sources 730,000
Part V - ECONOMIC ACTION
8.295.008.139
1.291.700.000
9.586.708.139
7.302.933.656
1.057.790.298
8.360.723.954
413 657 842 PERSONNEL EXPENSES
413 657 842
333 737 808 Materials and services costs
333 737 808
2.631.801.500
01 budget allocations to public institutions
3.7015 million
3.319.236.506
4.377.026.804
CAPITAL EXPENDITURE 695 060 512
233 909 702 928 970 214
Loan repayments, INTEREST PAYMENTS AND CREDIT COMMISSIONS 297 013 971
297 013 971
External loan repayments and interest payments and fees to external loans 297 013 971 authorizing officers
repayments of foreign loans 01 125 177 595
125 177 595
02 Payments of interest and commissions 171 836 376
171 836 376
2.001.986.026
2.014.286.026
1.657.087.290
1.669.387.290
PERSONNEL EXPENSES 50,856,934
50,856,934
128 143 856 Materials and services costs
128 143 856
1.075.101.500
03 Grants to cover price differences and price 400,000
TRANSFERS 12.3 million
402 985 000 415 285 000
CAPITAL EXPENDITURE 342 188 100
342 188 100
Loan repayments, INTEREST PAYMENTS AND CREDIT COMMISSIONS 2,710,636
External loan repayments and interest payments and fees to external loans 2,710,636 authorizing officers
79,015,726
Geological prospecting works for the discovery of mineral resources 105 603 664
105 603 664
Solid mineral fuels 702 449 000
702 449 000
Electricity and other energy forms 153 000 000
Mineral resources other than fuels 863 607 000
863 607 000
Other expenses 98,310,636 Industrial 110 610 636
4.128.033.984
4.044.603.278
320 970 798 PERSONNEL EXPENSES
320 970 798
153 732 480 Materials and services costs
153 732 480
1.416.700.000
1.548.700.000
CAPITAL EXPENDITURE 49.3 million
Loan repayments, INTEREST PAYMENTS AND CREDIT COMMISSIONS 34,130,706
34,130,706
External loan repayments and interest payments and fees to external loans 34,130,706 authorizing officers
19,344,787
02 Payments of interest and commissions 14,785,919
14,785,919
Acidic and alkaline soil amendment 5.229 million
5.229 million
Coverage fixed amounts to 207 million seeds
Combating pests and diseases in the vegetable 75,867,628
75,867,628
Animal breeding and selection, prevent and combat animal diseases in the
73,357,816
Programs to support agricultural prices
12,539,284
Subsidizing interest on bank loans to agricultural producers 755 000 000
Allowances for fertilizer
Other programs to support farmers
Land reclamation, irrigation, drainage and soil erosion control 278 791 422
278 791 422
Decentralized public services 307 471 637
307 471 637
Other units and shares of agriculture and forestry 183 047 991
183 047 991
1.771.976.563
1.279.400.000
3.051.376.563
1.244.631.578
1.045.490.298
2.290.121.876
PERSONNEL EXPENSES 18,427,536
18,427,536
17,512,536
GRANTS 140,000,000
02 Subsidies on products and activities 140,000,000
1.068.691.506
2.114.181.804
CAPITAL EXPENDITURE 267 172 356
233 909 702 501 082 058
Loan repayments, INTEREST PAYMENTS AND CREDIT COMMISSIONS 260 172 629
260 172 629
External loan repayments and interest payments and fees to external loans 260 172 629 authorizing officers
external loan repayments 104 493 804
104 493 804
02 Payments of interest and commissions 155 678 825
155 678 825
276 932 220 172 297 702 449 229 922
51,546,115 Civil Navigation
56.21 million 107 756 115
458,000 free Zone
501 464 756 683 792 028
1.185.256.784
305 488 270 710 538 886 Rail
1.016.027.156
202 254 000 263 866 000 61.612 million
15,383,277
Other expenditures for transportation and communications 148 300
Other economic activities 393 011 566
393 011 566
CURRENT EXPENSES 356 611 510
356 611 510
PERSONNEL EXPENSES 23,402,574
23,402,574
34,348,936
TRANSFERS 298 860 000
298 860 000
CAPITAL EXPENDITURE 36,400,056
36,400,056
5.02827 million
National material reserves and mobilize 86,065,438
86,065,438
Prevention and combating floods and ice 2443838
2,443,838
Meteorology and Hydrology 19.045 million
19.045 million
Stimulation of export production and export 200,000,000
International economic cooperation actions
Stimulation Medium Enterprises 3,000,000
Other expenses 15,429,020
15.42902 million
Part VI - OTHER ACTION
1.138.176.894
1.081.085.975
135 761 260 PERSONNEL EXPENSES
135 761 260
650 658 204 Materials and services costs
650 658 204
SUBSIDIES 599 090
599 090
01 budget allocations for public institutions 599 090
TRANSFERS 294 067 421
294 067 421
CAPITAL EXPENDITURE 57,090,919
57,090,919
859 354 568
CURRENT EXPENSES 828 777 206
828 777 206
PERSONNEL EXPENSES 45,592,906
45,592,906
524 772 850 Materials and services costs
524 772 850
TRANSFERS 257 812 360
257 812 360
CAPITAL EXPENDITURE 30,577,362
30,577,362
26.30658 million
64,429,263
Applied research and experimental
721 403 635
Other institutions and 47,215,090 shares for scientific research
47.21509 million
Other shares 278 822 326
278 822 326
CURRENT EXPENSES 252 308 769
252 308 769
PERSONNEL EXPENSES 90,168,354
90,168,354
125 885 354 Materials and services costs
125 885 354
TRANSFERS 36,255,061
36,255,061
CAPITAL EXPENDITURE 26,513,557
26,513,557
Central customs administration and territorial units 58,034,414
58,034,414
Destruction military equipment 3,000,000
Provision of commemorative medals
Expenses for the implementation of international treaties
2,522,197
22,016,153 Civil Protection
22,016,153
Enforcement of budgetary receivables 16,000,000
Civil damages and expenses derived from judicial and extrajudicial actions represent the interests of the state according to legal provisions 4,500,000
Other expenses 171 749 562
171 749 562
4.703.015.055
Transfers from the state budget
Transfers from the state budget to local budgets for social protection of the population for heating and urban passenger transport
1.350.525.000
Transfers from the state budget to local budgets for investment
1.894.300.000
Transfers from the state budget to local budgets for investments partly financed by foreign loans 178 000 000
Transfers from the state budget to the budget of the Special Fund for accident risk and special protection of persons with disabilities 156 345 955
156 345 955
Transfers from the state budget to the budget of the Special Fund for payment of pensions and other social insurance rights of farmers
1.123.844.100
Part VIII - LOANS TO
Loans for completing certain objectives approved by bilateral agreements and intergovernmental agreements 49,283,112
Loans persons enjoying refugee status and are deprived of livelihood 1.125 million
Loans for agriculture lending
Part IX - INTEREST PAYMENTS AND OTHER EXPENSES RELATED DEBT
Accrued interest on debt and other expenses
Interest on external public debt
Expenses incurred in the issuance and placement of government securities and risk guarantees provided by the State, under the law 959 500 000
959 500 000
Rate differences related to foreign public debt 154 900 000
154 900 000
Rate differences related to domestic debt 31,500,000
Part XI - RESERVE FUNDS 126 733 386
Reserve funds 126 733 386
Budget Reserve Fund available to the Government 51,733,386
Intervention Fund to the Government 20,000,000
Fund to the Government of Romania for relations with Moldova
Financial recovery fund available to the Government
-12,454,000,000 -2,313,247,900 -14,767,247,900
BUDGET 1997 - Synthesis - - breakdown by expenditure -
01 50 Interest on domestic debt
02 50 Accrued interest on external public debt
03 Charges for the issuance and placement of government securities and risk guarantees provided by the state under the law 959 500 000
Salary expenses 724 702 090
724 702 090
State social insurance contributions 150 015 140
150 015 140
Expenses for the Fund for the unemployment 30,009,951
30,009,951
Journeys, postings, transfers 82,863,605
82,863,605
01 journeys, postings, transfers in the country
46,172,224
02 13 Movements in foreign
36,691,381
Social rights with 10,000
456 952 Food
Expenses for maintenance and housekeeping
176 462 705
Materials and services 43,101,762 functional character
43,101,762
Inventory items of small value or brief and equipment 16,389,413
16,389,413
Current repair 30,098,114
30,098,114
108 002 045
Books and publications 9,473,169
9,473,169
Other expenses 48,159,114
48,159,114
237 943 306 Transfers
213 400 994 Investments of public institutions
Transfers 36 146
Investments of public institutions 168 688 300
Transfers unconsolidated
Investments of public institutions
164 621 227 196 000 000 360 621 227
3.263.622.755
State social insurance contributions 796 361 154
796 361 154
Expenses to the Fund for payment of unemployment benefits 159 272 231
159 272 231
Journeys, postings, transfers
21,807,713 14,457,650 36,265,363
01 journeys, postings, transfers in the country 6054813
6,054,813
14,457,650 15,752,900 30,210,550
With social rights 233 291 963 310 244 913
76.95295 million
236 414 364 Food
236 414 364
1.3665 million
144 830 539
Materials and services functional character
22,940,053 25,812,800 48,752,853
Inventory items of small value or brief and equipment 93,262,382
93,262,382
Current repair 32,741,743
32,741,743
81,046,167
6,003,045 6,368,045 365,000
Other expenses 29,184,268
29,184,268
Manuals 58,751,345
58,751,345
Transfers unconsolidated 825 927 563 883 816 563
Investments of public institutions 665 855 917 679 674 817
1.882.484.814
State social insurance contributions 478 642 296
478 642 296
Expenses for the Fund for the unemployment 92,109,066
92,109,066
4,780,096
01 journeys, postings, transfers in the country 4263296
4,263,296
13 02 516 800
Social rights with 1.0452 million
1.0452 million
39,276,686
913 146 889 118 092 100
1.031.238.989
33,104,181
Materials and services functional character 15.5561 million
15.5561 million
Inventory items of small value or brief and equipment 10,963,243
10,963,243
Current repair 12,518,404
12,518,404
Overhaul 11.084 million
11.084 million
Books and publications 257 850
Other expenses 5,022,788
12,381,188 7.3584 million
Investments of public institutions 233 811 730 333 900 300
567 712 030
Salary expenses 76,161,465
76,161,465
State social insurance contributions 18,808,819
18,808,819
Expenses for the Fund for the unemployment
6,474,399
01 journeys, postings, transfers in the country 3246045
13 02 3228354
6.82862 million
Materials and services 92,307,360 functional character
92.30736 million
Inventory items of small value or brief and equipment 965 100
Current repair 1.0755 million
1.0755 million
Overhaul 5.094 million
5.094 million
Books and publications 1.64436 million
1.64436 million
Other expenses 214 805 345
214 805 345
Assistance, allowances, pensions, benefits and allowances
Salary expenses 39,274,510
39.27451 million
State social insurance contributions 9,818,628
9,818,628
1,964,023
2,012,496
01 journeys, postings, transfers in the country 1357944
13 02 654 552
24,797,205 Rights with social
24,797,205
605 300 Food
Expenses for maintenance and household 8,397,143
8,397,143
Materials and services 231 770 functional character
290 345 522 115
Inventory items of small value or brief and equipment 567 836
Current repairs 1257472
337 414
Books and publications 162,434
Other expenses 1,742,336
2,349,153 4,091,489
Services and public development and housing 460 046 744
Salary expenses 2,616,654
2,616,654
State social insurance contributions 654 163
Expenses to the Fund for payment of unemployment benefits 130 833
Journeys, postings, transfers 186 132
01 journeys, postings, transfers in the country 48 132
02 journeys abroad 138,000
Materials and services 106 900 functional character
Inventory items of small value or brief and equipment 14,900
Current repairs 103 200
Overhaul 24,800
Books and Publications 11.985
Other expenses 164,000
383 242 982 Transfers
Salary expenses 14,930,477
14,930,477
State social insurance contributions 3,732,619
Expenses to the Fund for payment of unemployment benefits 746 524
Journeys, postings, transfers 563 898
563 898
01 journeys, postings, transfers in the country 563 898
Expenses for maintenance and household 1,750,000
Materials and services 2,850,000 functional character
Inventory items of small value or brief and equipment 100,000
Current repair 450,000
Books and Publications 20,000
Other expenses 641 595
641 595
Investments of autonomous administrations and trade companies with state capital 100 484 733
Salary expenses 39,590,540
39.59054 million
State social insurance contributions 3,161,554
3,161,554
Expenses for setting up the unemployment fund 632 271
7,472,569
01 journeys, postings, transfers in the country 334 589
02 7.13798 million journeys abroad
7.13798 million
Expenses for maintenance and household 7,602,347
7,602,347
Materials and services 850 264 functional character
Inventory items of small value or brief and equipment 69 097
Current repairs 330 563
Books and publications 114 659
Other expenses 119 134 183
119 134 183
Transfers unconsolidated 402 985 000 415 285 000
308 100 Investments of public institutions
Investments of autonomous administrations and trade companies with state capital 341 880 000
341 880 000
Salary expenses 243 734 981
243 734 981
State social insurance contributions 60,258,745
60,258,745
Expenses to the Fund for payment of unemployment benefits
12,051,749
01 journeys, postings, transfers in the country 4569823
4,569,823
13 02 355 500
21,522,223
19.035 million
Materials and services 98.138 million functional character
98.138 million
Inventory items of small value or brief and equipment 3.247 million
Overhaul 4.678 million
4.678 million
Books and publications 1,040,000
Other expenses 2,120,257
2,120,257
Bonuses granted to farmers
604.5 million
25.697 million
Investments of autonomous administrations and trade companies with state capital 23.603 million
23.603 million
Salary expenses 13,681,128
13,681,128
State social insurance contributions 3,420,282
3,420,282
Expenses to the Fund for payment of unemployment benefits 684 056
684 056
Journeys, postings, transfers 642 070
642 070
01 journeys, postings, transfers in the country 280 900
13 02 361 170
With social rights 191 850
411 480 Food
Expenses for maintenance and household 1,255,963
Materials and services functional character 3543253
3,543,253
Inventory items of small value or brief and equipment 380 693
Current repairs 2919711
7,319,953
Books and Publications 92.447
Other expenses 1,318,631
Investments of autonomous administrations and trade companies with state capital
267 172 356 233 909 702 501 082 058
repayments of foreign loans 01 104 493 804
Salary expenses 17,750,159
17,750,159
State social insurance contributions 4,437,541
4,437,541
Expenses to the Fund for payment of unemployment benefits 887 507
Journeys, postings, transfers 327 367
01 journeys, postings, transfers in the country 270 197
13 02 57 170
24,318,965
Materials and services functional character 4420114
Inventory items of small value or brief and equipment 122 540
Current repairs 2154332
2,698,211
Books and Publications 16.648
Other expenses 612 126
298 860 000 Transfers
Stocks and mobilize national material reserves 32,427,234
32,427,234
3,865,984
Investments of autonomous administrations and trade companies with state capital 106 838
Salary expenses 34,417,021
34,417,021
State social insurance contributions 8,344,436
8,344,436
01 journeys, postings, transfers in the country 542 513
13 02 620 050
Expenses for maintenance and household 2,829,016
2,829,016
Materials and services functional character 1244012
Inventory items of small value or brief and equipment 98 423
Current repairs 333 913
Books and publications 271 003
Other expenses 517 537 514
517 537 514
257 812 360 Transfers
Salary expenses 34,214,714
34,214,714
State social insurance contributions 8,553,679
8,553,679
1,710,735
01 journeys, postings, transfers in the country 853 400
13 02 255 332
Expenses for maintenance and household 4,500,000
Materials and services 2,500,000 functional character
Inventory items of small value or brief and equipment 3,796,554
3,796,554
Current repair 500,000
Books and Publications 50,000
Other expenses 1,061,425
Transfers consolidated
Fund to the Government of Romania for relations with Moldova 5,000,000
Financial recovery fund available to the Government 50,000,000
LIST taxes and other revenue for 1997
Name taxes and other normative acts regulating
I. Current income
A.1. Direct taxes:
Government Ordinance no. 70/1994 on corporation tax, approved by Law no. 73/1996 and republished in 1997; Law no. 71/1994 regarding the granting of additional facilities to Law no. 35/1991, republished in 1993, attracting foreign investors in the industry; Law no. 77/1994 on associations of employees and board members of companies to be privatized; Petroleum Law no. 134/1995; Housing Law no. 114/1996; Government Emergency Ordinance no. 6/1996 regarding the deductibility regime sums paid as salary and other salary rights, approved by Law no. 1/1997; Government Ordinance no. 24/1996 on income tax representative in Romania of foreign companies and economic organizations, approved and amended by Law no. 29/1997; Government Ordinance no. 27/1996 on granting facilities to persons residing or working in some localities in the Apuseni Mountains and Biosphere Reserve "Danube Delta".
Law payroll tax. 32/1991 on the payroll tax, republished
In 1996; Government Emergency Ordinance no. 6/1996 regarding the deductibility regime sums paid as salary and other salary rights, approved by Law no. 1/1997.
March. Other taxes
tax on profits from illicit commercial activities or in violation of the law on consumer protection
Law. 12/1990 on the protection of the population against illicit commercial activities, republished in 1991, with subsequent amendments; Order Guvernuluinr. 21/1992 on consumer protection, approved and amended by Law no. 11/1994 and republished in 1994.
tax on dividends from Government Ordinance no. 26/1995 on tax
Companies dividends, approved and amended by Law no. 101/1995; Law no. 77/1994 on associations of employees and board members of companies to be privatized.
C) other revenue from direct taxes
Other specific laws that establish direct taxes to the State budget.
A .2. Indirect taxes:
Government Ordinance no. 3/1992 on value added tax, republished under Government Ordinance no. 22/1995, approved and modified by Law no. 100/1995; Government Ordinance no. 30 / 1995privind regime concession to build and operate sections of land communication routes, motorways and railways, approved and amended by Law no. 136/1996; Government Ordinance no. 2/1996 regarding the completion and modification of rules on value added tax, approved by Law no. 101/1996; Government Ordinance no. 21/1996 on amending and supplementing certain regulations relating to value added tax, approved and modified by Legeanr. 42/1997.
2. Excise tax on circulation
Law. 42/1993 on excise duties on imported products and the country, as well as tax on crude oil and natural gas from domestic production, republished under Government Ordinance no. 22/1995, as amended and approved by Law no. 100/1995; Government Ordinance no. 20/1996 amending the list annexed nr. 1 of Law no. 42/1993, republished, approved by Law no. 43/1997.
duty from legal
Government Ordinance no. 26/1993 on the Romanian Import Tariff, approved and amended by Law no. 102/1994; Law no. 30/1978 on Romania's Codulvamal; Law no. 35/1991 on foreign investment regime, republished in 1993, with subsequent amendments; Law no. 56/1994 for the amendment of Art. 12 para. (1) of Law no. 83/1993 on state support to agricultural producers; Law no. 71/1994 regarding the granting of additional facilities to Law no. 35/1991, republished, to attract foreign investors in the industry; Petroleum Law no. 134/1995; Decree no. AprobareaRegulamentului 337/1981 for customs; Government Ordinance no. 12/1995 on some measures on Customs Treatment of machinery, equipment and facilities imported under leasing transactions and Customs Treatment of raw materials, spare parts, materials and components used in its production of some economic agents approved by Legeanr. 59/1995; Government Ordinance no. 3/1996 on the concept of own production qualification of the customs regime for the foreign investments, approved by Law no. 9/1996.
customs duties and other revenues collected from individuals through the customs facilities
Law. 30/1978 on the Romanian Customs Code; Decree no. 337/1981 approving the Regulation customs; Government Decision no. 685/1990 regarding the customs regime applicable to individuals, republished in 1997; Government Decision no. 269/1994 regarding the modification of the thresholds and conditions for goods brought into or out of the country by individuals; Government Decision no. 935/1995 on amending Government Decision no. 269/1994.
4. Other indirect taxes
increases and arrears of unpaid term revenue
Law. 72/1996 on public finances; Law no. 35/1994 on stamp literary, cinematic, theatrical, musical, folk and fine arts; Law no. 12/1996 amending Law no. 3/1992 on the establishment of "Olympic Stamp"; Order Guvernuluinr. 11/1996 on the execution of budgetary debts, approved and amended by Law no. 108/1996. No increases. and periodic penalty payments for failure to pay the budget revenues are recorded from 1 January 1997 to heading and subheading corresponding tax or fee to which it relates, except for in the preceding paragraph.
fees for licensing and operating permits
Competition Law. 21/1996; Law no. 31 / 1996privind state monopoly regime; Telecommunications Law no. 74/1996; Poştalenr Services Act. 83/1996; Law no. 111/1996 regarding the safety of nuclear activities; Government Ordinance no. 33/1995 on measures for the collection, recycling and re-entry into production of recyclable waste of any kind, approved by Law no. 137/1996; Government Ordinance no. 42/1995 on the production of food intended for sale, approved and amended by Law no. 123/1995; Government Ordinance no. 5 / 1996privind update endorsement and certification fees, and strengthen financial discipline in gambling activity, approved by Law no. 87/1996; Government Emergency Ordinance no. 4 / 1996privind licensing installation and operation of GSM networks and the establishment of the license fee.
C) other revenue from indirect taxes
Law. 72/1996 on public finances; Decree no. 146/1980 on some measures to improve the circulation, use and recovery of packaging for goods that are opened by retail, approved by Law no. 23/1980 (public institutions); Government Decision no. 779/1991 on the movement of goods and excise tax (within the limitation period); other specific laws that establish indirect taxes to the State budget.
Payments from the net profit of autonomous administrations
Government Ordinance no. 23/1996 regarding profit distribution RAs, approved by Law no. 41/1997.
2. Payments from public institutions
metrology fees Law no. 72/1996 on public finances; Government Ordinance no. 20/1992 on metrology activities, approved and amended by Law no. 11/1994; Government Decision no. 225/1995 on the organization and functioning of the Romanian Office of Legal Metrology.
fees for patents and registering trademarks
Law. 72/1996 on public finances; Law no. 64/1991 on patents; Law no. 120/1992 on the fees for patent applications and patents; Law no. 129/1992 on the protection of industrial designs; Law no. 16/1995 on the protection of topographies of integrated circuits; Guvernuluinr judgment. 274/1991 on fees on trademarks, trade and service, as well as designations of origin of products; Government Decision no. 222/1995 on the organization and functioning of the State Office for Inventions and Trademarks.
tax benefits and services provided by port captains for issuing permits and vehicle transport services in international cargo traffic
Government Ordinance no. 48/1994 on amendment of fees for using public roads and for some services, ports and airports, approved by Law no. 123/1994.
consular fees Law no. 72/1996 on public finances; Government Ordinance no. 24/1992 on establishing consular services and charges for services, approved by Law no. 89/1993; Government Ordinance no. 10/1993 on the update, depending on the inflation rate of tax in fixed amounts for services rendered to individuals and legal entities, approved by Law no. 102/1994; Government Ordinance no. 43 / 1994pentru amending Government Ordinance no. 24/1992, approved by Law no. 123/1994; Government Ordinance no. 33/1996 to improve the taxation regime and the use of consular fees collected, abroad, by diplomatic representatives of Romania, approved and amended by Law no. 33/1997.
fees for analysis by laboratories other than health, to the institutions
Government Ordinance no. 21/1992 on consumer protection, approved and amended by Law no. 11/1994; Law no. 72/1996 on public finances.
F) income from payment
works to combat pests and diseases in the vegetable sector
Decree-Law no. 43/1990 on measures to stimulate economic activity peasantry and agricultural cooperatives and state units, with subsequent amendments; Law no. 72/1996 on public finances.
income units Breeding and selection of animals
Law. 40/1975 on growth and enhancement; Decree-Law no. 43/1990 on measures to stimulate economic activity peasantry and state cooperative agricultural units as amended; Law no. 72/1996 on public finances.
income districts, laboratories and veterinary clinics
Decree-Law no. 43/1990 on measures to stimulate economic activity peasantry and agricultural cooperatives and state units, as amended; Law no. 72/1996 on public finances.
Environmental Protection Law no. 72/1996 on public finances; Law no. 137/1995 on environmental protection.
payments from public institutions and self-financed activities
Decree no. 151/1975 on self-financing activities of state institutions, with additions; Law no. 72/1996 on public finances.
income payments from public institutions and self-financed activities
Decree no. 151/1975 on self-financing activities of state institutions, approved by Law no. 54/1975, with additions; Law no. 72/1996 on public finances.
judicial stamp revenue Government Ordinance no. 32/1995 regarding the judicial stamp, approved and amended by Law no. 106/1995.
other income from public institutions
Law. 52/1994 on securities and stock exchanges; Law no. 72/1996 on public finances; Law no. 111/1996 regarding the safety of nuclear activities; Housing Law no. 114/1996; Government Ordinance no. 9/1992 on official statistics organization, republished in 1994, approved and amended by Law no. 11/1994; Government Ordinance no. 19/1992 concerning standardization work in Romania, approved and amended by Law no. 11/1994; Government Ordinance no. 9 / 1993privind fees for issuing the authorization decisions in broadcasting, approved by Law no. 102/1994; Decree no. 253/1971 on the contribution of maintenance in some childcare institutions, approved by Law no. 54/1971; other specific laws which establish state budget revenues from public institutions.
revenue from the application of extinctive prescription (for public institutions)
Decree no. 219/1960 regarding the obligations of the debtor socialist organizations as a result of extinctive prescription; Decree no. 167/1958 on extinctive prescription.
income from fines, according to the law
Law. 32/1968 establishing and sanctioning misdemeanors, as amended; Law no. 87/1994 to combat tax evasion; Law no. 31/1996 on state monopoly regime; Government Ordinance no. 23/1992 on the amendment of sanctions approved by Legeanr. 114/1992, as amended; Government Ordinance no. 17/1993 on the establishment and sanctions for infringements of financial management and tax regulations, approved by Law no. 83/1994; Government Ordinance no. 26/1993 on the Romanian Import Tariff, approved and amended by Law no. 102/1994; Government Ordinance no. 12 / 1994pentru amendment and repeal of the Law. 32/1968 establishing and sanctioning contraventions, approved and amended by Law no. 65/1994; Government Ordinance no. 55/1994 regarding the increase in minimum and maximum fines established by legislation in force from 1 June 1994, approved by Law no. 129/1994; Government Ordinance no. 15/1996 on financial and currency strengthen discipline, approved and amended by Law no. 131/1996; Government Ordinance no. 23/1995 regarding the marking system for cigarettes, tobacco products and alcoholic beverages, approved and amended by Law no. 132/1995; Government Emergency Ordinance no. 3/1997 on products and autonomous bodies of the natural monopoly activities and economic activities subject to special treatment for prices and tariffs will be established with the opinion of the Competition; Government Emergency Ordinance no. 4/1997 on the Government's ability to contract and to ensure, through the Ministry of Finance on behalf and on behalf of the state, state loans by issuing bonds in foreign currency from foreign capital markets; the laws on conduct of business for that established fines.
revenue share retained under Law no.
Law No. 6/1973. 6/1973 for the amendment of the Criminal Code of Romania; Law no. 104/1992 amending the Criminal Code, Code of Criminal Procedure and other laws and to repeal Legiinr. 59/1968 and Decree no. 218/1977.
refunds of funds from the budget of previous years
Law. 72/1996 on public finances.
E) revenue from concessions
Law. 15/1990 on the reorganization of state economic units as autonomous and commercial companies, as amended; Law no. 72/1996 on public finances; Order Guvernuluinr. 30/1995 on the regime of concession to build and operate sections of land communication routes - motorways and railways, approved and amended by Law no. 136/1996.
collection of monthly interest on the sale of housing built with State funds
Law. 85/1992 regarding the sale of homes and other destination built from state funds and funds from the state budget entities or republished in 1994.
receipts from sale of seized goods, and other amounts found abandoned along with confiscation law
Law. 72/1996 on public finances; Law no. 30/1978 on the Romanian Customs Code; Law no. 12/1990 on the protection of the population against illicit commercial activities, republished in 1991, with subsequent amendments; Law no. 56/1992 on the state border of Romania; Law no. 31/1996 on state monopoly regime; Law no. 34/1996 approving the maximum volume of timber that will harvest in 1996; Decree no. 111/1951 regulating the situation of any goods confiscated, seized, without heirs or stray, as well as some assets of no more use to budgetary institutions; Decree no. 337/1981 approving the Regulation on customs; Government Ordinance no. 26/1993 on the Romanian Import Tariff, approved and amended by Law no. 102/1994; Government Ordinance no. 23/1995 regarding the marking system for cigarettes, tobacco products and alcoholic beverages, approved and amended by Law no. 132/1995; Government Ordinance no. 31/1995 on the regulation of production, circulation and marketing of pharmaceutical products; Government Ordinance no. 33/1995 on measures for the collection, recycling and re-entry into production of recyclable waste of any kind, approved by Law no. 137/1996; Government Ordinance no. 15/1996 on financial and currency strengthen discipline, approved and amended by Law no. 131/1996; the laws on conduct of business are considered for confiscation of assets and amounts.
H) revenues from other sources
Law. 32/1990 amending and supplementing certain provisions of the Criminal Procedure Code; Legeanr. 71/1991 establishing the fee for issue of certificates of land ownership, as amended; Law no. 112/1995 regulating the legal status of property for housing owned by state; Decree no. AprobareaRegulamentului 209/1976 for cash operations of economic entities (applies to public institutions); Decree no. 212/1981 on civilian expertise in the field of navigation; other specific laws that establish various State budget revenues.
II. Income from capital
Revenues from the sale of state assets:
- Income from the capitalization of assets of public institutions
Law. 72/1996 on public finances; Government Ordinance no. 19/1995 on measures to improve the public procurement regime and the regime decommissioned realization of assets belonging to public institutions, approved by Law no. 96/1995.
- Income from the valuation of stocks of material reserves and national outreach
Law. 82/1992 on national material reserves; Government Ordinance no. 36/1996 concerning specific measures for stocks of petroleum products freshening mobilization of military reserves.
VI. PROCEEDS OF REPAYMENT Loans
Proceeds from repayment of loans granted for completing objectives and intergovernmental bilateral agreements approved by
Law. 95/1993 on Romania's participation in the construction Complex mining of the mineral acid containing Krivoy Rog iron from Ukraine and ensuring the resources necessary financing; Government Ordinance no. 19 / 1996privind state reimbursement of the loan and related interest for the continuation of Romania's participation in the construction of the Complex mining of the mineral acid containing Krivoy Rog iron from Ukraine, approved by Law no. 7/1997.
Proceeds from repayment of loans granted to beneficiaries of refugee
Law. 15/1996 on the status of refugees in Romania.
II. LOCAL BUDGETS FOR
A1. Direct taxes:
Government Ordinance no. 70/1994 on corporation tax, approved by Law no. 73/1996 and republished in 1997; Law no. 71/1994 regarding the granting of additional facilities to Law no. 35/1991, republished in 1993, attracting foreign investors in the industry; Law no. 77/1994 on associations of employees and board members of companies to be privatized; Housing Law no. 114/1996; Government Emergency Ordinance no. 6/1996 regarding the deductibility regime sums paid as salary and other salary rights, approved by Law no. 1/1997; Government Ordinance no. 27/1996 on granting facilities to persons residing or working in some localities in the Apuseni Mountains and Biosphere Reserve "Danube Delta".
Taxes from population:
Decree no. 153/1954 regarding the income tax
income tax freelancers, craftsmen and other independent individuals and family associations
population, as amended; Decree no. 394/1973 regarding the taxation of income from rental property, approved by Law no. 113/1973; Decree no. 101/1980 on the organization of activities of services in setting conditions based on revenue share of revenue due to people carrying out these activities, approved by Law no. 21/1980; Decree-Law no. 54/1990 on the organization of economic activities based on free initiative, as amended; Law no. 103/1992 on the exclusive right of religious denominations to produce religious objects; Government Ordinance no. 11/1992 concerning the progress and activity of taxi car tax, approved by Law no. 114/1992; Government Ordinance no. 15/1992 on local taxes, approved and amended by Law no. 114/1992; Government Ordinance no. 62/1994 on the establishment of facilities for the development of rural tourism in the mountain area, the Danube Delta and the Black Sea coast, approved and amended by Law no. 145/1994; Government Ordinance no. 13/1995 regarding some measures to accelerate the restructuring of the autonomous bodies and companies with majority state ownership, strengthening financial discipline and improving the economy settlements, approved and amended by Law no. 119/1995; Government Ordinance no. 44/1995 on improving taxation revenue-producing activities in the performance of professional and literary, artistic and scientific, approved and modified by Law no. 125/1995.
tax on buildings and land from individuals
Law. 27/1994 on local taxes; Government Ordinance no. 24/1995 amending and supplementing regulations on agricultural income tax and local taxes, approved by Law no. 114/1995; Government Ordinance no. 27 / 1996privind providing facilities for persons residing or working in some localities in the Apuseni Mountains and Biosphere Reserve "Danube Delta".
taxes on vehicles owned by individuals
Law. 27/1994 on local taxes; Government Ordinance no. 24/1995 amending and supplementing regulations on agricultural income tax and local taxes, approved by Law no. 114/1995; Government Ordinance no. 27/1996 on granting facilities to persons residing or working in some localities in the Apuseni Mountains and Biosphere Reserve "Danube Delta".
stamp duty on inheritances and other stamp duties from the population
Law. 8/1996 on copyright and related rights; Law no. 115/1996 on the declaration and control of the wealth of dignitaries, magistrates, civil servants and other persons in leadership positions; Decree no. 199/1955 regarding stamps as amended; Government Ordinance no. 10/1993 on the update, depending on the inflation rate of tax in fixed amounts for services rendered to individuals and legal entities, approved by Law no. 102/1994; Government Ordinance no. 37/1995 on the establishment of stamp duties for notary activity, approved and modified by Legeanr. 105/1995; HCM no. 911/1955 establishing a list of documents and facts subject to stamp duty and stamp duty tariff, as amended; Government Decision no. 1295/1990 on stamp duty for the actions and claims brought before the courts and on the acts of Notary and services rendered by them, as amended and supplemented; Government Ordinance no. 4/1996 regarding the modification threshold value below which stamp duty can be paid through mobile application and cancellation stamps, approved by Law no. 53/1996; Government Ordinance no. 27/1996 on granting facilities to persons residing or working in some localities in the Apuseni Mountains and Biosphere Reserve "Danube Delta".
other taxes from the population
Law. 27/1994 on local taxes; Land Law no. 18/1991; Government Ordinance no. 24/1995 amending and supplementing regulations on agricultural income tax and local taxes, approved by Law no. 114/1995; Government Ordinance no. 27 / 1996privind providing facilities for persons residing or working in some localities in the Apuseni Mountains and Biosphere Reserve "Danube Delta"; other laws that establish taxes from the population.
Fee for the use of state property
Law. 69/1993 on the establishment fee for the use of state property for purposes other than agriculture or forestry; Law no. 78/1995 on the protection of personnel and assets in the defense production sector; Government Ordinance no. 30/1995 on the regime of concession to build and operate sections of land communication routes, highways, railways, approved and amended by Law no. 136/1996.
Buildings and land tax from legal entities
Law. 27/1994 on local taxes; Law no. 78/1995 on the protection of personnel and assets in the defense production sector; Government Ordinance no. 24/1995 amending and supplementing regulations on agricultural income tax and local taxes, approved by Law no. 114/1995.
Fee on vehicles owned by legal entities
Law. 27/1994 on local taxes; Government Ordinance no. 24/1995 amending and supplementing regulations on agricultural income tax and local taxes, approved by Law no. 114/1995.
June. The tax on agricultural income
Law. 34/1994 on agricultural income tax; Government Ordinance no. 24/1995 amending and supplementing regulations on agricultural income tax and local taxes, approved by Law no. 114/1995.
July. Other taxes
tax on income derived by non-resident individuals and businesses
Decree no. 276/1973 on the regulation of taxation on income earned in Romania by non-resident individuals and legal entities, approved by Law no. 92/1973, as amended by Decree no. 125/1977 to regulate the taxation of income derived from Romania by non-resident individuals and legal entities, approved by Law no. 20/1977; Order Guvernuluinr. 70/1994 on corporation tax, approved by Law no. 73/1996 and republished in 1997; decrees and laws ratifying the avoidance of double taxation concluded by Romania with other states.
B) other revenue from direct taxes
Law. 27/1994 on local taxes; Government Ordinance no. 24/1995 amending and supplementing regulations on agricultural income tax and local taxes, approved by Law no. 114/1995; Government Ordinance no. 30/1995 on the regime of concession to build and operate sections of land communication routes, motorways and railways, approved and amended by Law no. 136/1996; other specific laws that establish direct taxes due to local budgets.
A 2. Indirect taxes:
Tax Law performances. 72/1996 on public finances; Government Decision no. 679/1991 on tax performances, as amended.
2. Other indirect taxes
stamp duty from legal
Decree no. 199/1955 on court fees, as amended; Local Public Administration Law no. 69/1991, republished in 1996, with subsequent amendments; Law no. 8/1996 on copyright and related rights; Housing Law no. 114/1996; Legeanr. 121/1996 on the organization and functioning of Military Firefighters; Government Ordinance no. 10/1993 on the update, depending on the inflation rate of tax in fixed amounts for services rendered to individuals and legal entities, approved by Law no. 102/1994; Government Ordinance no. 37/1995 on the establishment of stamp duties for notary activity, approved and modified by Legeanr. 105/1995; Government Ordinance no. 4/1996 regarding the modification threshold value below which stamp duty can be paid through mobile application and cancellation stamps, approved by Law no. 53/1996; Government Decision no. 1.295 / 1990 on stamp duty for the actions and claims brought before the courts and on the acts of Notary and services rendered by them, as amended and supplemented.
B) other revenue from indirect taxes
Land Law no. 18/1991; other specific laws that establish indirect taxes due to local budgets.
examination fees for drivers of vehicles, issuance of driving licenses and other revenues on public roads
Government Ordinance no. 10/1993 on the update, depending on the inflation rate of tax in fixed amounts for services rendered to individuals and legal entities, approved by Law no. 102/1994; Decree no. 328/1966 on public roads, approved by Law no. 14/1966, republished in 1984, with additions and changes.
Decree no. 151/1975 on self-financing activities of state institutions, approved by Law no. 54/1975, with additions; Law no. 72 / 1996privind public finances.
Local Public Administration Law no. 69/1991, republished in 1996, with subsequent amendments; Law no. 72/1996 on public finances; Housing Law no. 114/1996; Decree no. 253/1971 on the contribution of maintenance in some childcare institutions, approved by Law no. 54/1971; Government Decision no. 223 / 1992privind rules of management and international car transport people and goods, auto transport people between counties and county traffic and freight transport oversized and dangerous car, republished in 1994; other specific laws that establish the revenues of local budgets of public institutions.
Law. 72/1996 on public finances; code
income from the recovery of the costs and damages
criminal imputations, reprinted in 1997; Civil Code; Labor code.
Law. 32/1968 establishing and sanctioning misdemeanors, as amended; Law no. 87/1994 to combat tax evasion; Government Ordinance no. 12/1994 amending and repealing certain provisions of Law no. 32/1968 establishing and sanctioning contraventions, approved and amended by Law no. 65/1994; Government Ordinance no. 23 / 1992privind modification of sanctions, approved by Law no. 114/1992; Government Ordinance no. 17/1993 on the establishment and sanctions for infringements of financial management and tax regulations, approved by Law no. 83/1994; Government Ordinance no. 55/1994 regarding the increase in minimum and maximum fines stipulated by the laws in force from 1 June 1994, approved by Law no. 129/1994; the laws on conduct of business for that established fines.
D) revenue from concessions
Law. 15/1990 on the reorganization of the state as autonomous and commercial companies; Land Law no. 18/1991; Law no. 50/1991 on authorizing the construction and measures to achieve housing, republished in 1997; Legeanr. 82/1993 on the establishment of the Biosphere Reserve "Danube Delta", as amended; Law no. 72/1996 on public finances; Local Public Administration Law no. 69/1991, republished in 1996, with subsequent amendments; Housing Law no. 114/1996; Government Ordinance no. 15/1992 on local taxes, approved and amended by Law no. 114/1992, as amended.
E) Proceeds from sale of seized goods
F) revenues from other sources
Law. 27/1994 on local taxes; Government Ordinance no. 24/1995 amending and supplementing regulations on agricultural income tax and local taxes, approved by Law no. 114/1995; other specific laws that establish various revenues to local budgets.
income from the capitalization of assets of public institutions
Law. 72/1996 on public finances; Land Law no. 18/1991; Government Ordinance no. 19/1995 on measures to improve the public procurement regime and the regime decommissioned realization of assets belonging to public institutions, approved by Law no. 96/1995.
revenues from selling housing built with State funds
Amounts deducted from payroll tax for 1997
N. crt. Amounts County
4.302.760.000
1. ALBA 82.193 million
2. ARAD 89.89 million
March. 115 975 000 ARGEŞ
4. 120 884 000 BACĂU
May. 123 443 000
June. BISTRIŢA
July. BOTOŞANI
84.636 million
August. 114 482 000 BRAŞOV
September. BRĂILA
71.553 million
85.799 million
11. Caras-Severin 72.009 million
66.206 million
13. CLUJ 147 193 000
14. CONSTANTA 128 650 000
58.515 million
88.038 million
17. 124 389 000 DOLJ
18. 104 953 000 GALAŢI
49.247 million
75.651 million
69.874 million
22. 108 729 000 HUNEDOARA
54.558 million
24. IASI 166 141 000
25. ILFOV 33.882 million
26. 107 859 000 MARAMUREŞ
58.861 million
28. 113 957 000 MUREŞ
93.776 million
85.28 million
31. PRAHOVA 151 063 000
32. SATU MARE 76.561 million
89.081 million
35. SUCEAVA 122 771 000
73.997 million
37. 145 813 000 TIMIŞ
62.509 million
85.763 million
78.082 million
42. BUCHAREST
524 857 000
TRANSFERS from the state budget to local budgets counties and Bucharest 1997
N. crt.
Total transfers of the order:
Social protection of population for heat and transport jointly passenger
Investment Investment partly financed by foreign loans
3.422.825.000
1. ALBA 56,000,000
10.633 million 45.367 million
62.948 million 19.339 million 43.609 million
March. ARGEŞ
56.107 million 23.294 million 32.813 million
61.371 million 21.786 million 39.585 million
May. BIHOR
62.76 million 21.147 million 41.613 million
39.03 million 14.367 million 24.663 million
63.591 million 26.963 million 36.628 million
August. BRAŞOV
98.121 million 52.502 million 45.619 million
46.16 million 13.606 million 32.554 million
47.354 million 15.478 million 31.876 million
11. Caras-Severin 49.5 million
11.616 million 37.884 million
29.725 million 12.076 million 17.649 million
13. CLUJ 115 093 000
58.551 million 56.542 million
14. CONSTANTA 107 592 000
61.783 million 45.809 million
28.551 million 10.853 million 17.698 million
9.346 million 48.914 million 39.568 million
59.601 million 21.473 million 38.128 million
70.316 million 28.097 million 42.219 million
5.853 million 25.205 million 19.352 million
9.265 million 38.473 million 29.208 million
39.053 million 16.344 million 22.709 million
75.153 million 22.608 million 52.545 million
8.985 million 36.269 million 27.284 million
24. IASI 111 064 000
51.12 million 59.944 million
11.528 million 1.716 million 9.812 million
59.906 million 20.509 million 39.397 million
8.469 million 36.238 million 27.769 million
48.288 million 17.183 million 31.105 million
59.226 million 17.904 million 41.322 million
53.193 million 18.444 million 34.749 million
84.29 million 36.245 million 48.045 million
32. SATU MARE 37.77 million
11.265 million 26.505 million
32.947 million 10.755 million 22.192 million
60.749 million 27.269 million Sibiu
63.021 million 20.418 million 42.603 million
48.942 million 20.907 million 28.035 million
37. 102 004 000 TIMIŞ
47.54 million 54.464 million
52.575 million 18.845 million Tulcea
33.73 million
66.543 million 19.738 million 46.805 million
9.151 million 48.488 million 39.337 million
55.218 million 18.018 million VRANCEA
42. 895 948 000
BUCHAREST 463 316 000 432 632 000
178 million **)
*) Includes Romanian party's contribution in 1997 to modernize the village road Cacica-Soloneţu Nou, which will be realized with financial support provided by Poland.
**) Ministry of Finance will allocate those transfers to counties to finance investment projects benefiting from external loans, according to loan agreements concluded with international financial institutions.
LIST categories of objectives and investment works financed by transfers from the state budget to local budgets for 1997
1. Heating networks and substations, including endowments far end consumer systems;
2. Water supply, including endowments far end consumer systems;
March. Wastewater treatment plants, sewers, pumping stations and landfills;
May. Hydrotechnical local interest in the city;
June. Public utility equipment housing related assemblies;
July. Local roads and bridges, streets, road crossings in towns;
August. Urban passenger transport networks, including facilities with trams, buses and trolleybuses to RAs and public services field;
September. Works for the introduction and expansion of natural gas networks in localities.
other investment objectives are, by law, the jurisdiction of local authorities funding will cover finance, as appropriate, units of its own funds, bank loans, other resources created for this purpose and allocations from local budgets, according to the law.
CATEGORIES OF INCOME AND EXPENSES
which provide local budgets for 1997
CHAPTER I own revenues and expenses are provided in the budgets of counties
A. Own revenues (taxes, fees and other income)
Tax profit of RAs under the authority of county councils
Other receipts from direct taxes *)
Payments from the net profit of autonomous administrations under the authority of county councils
Other income from public institutions **)
Revenue from fines, according to legal provisions
Refunds of funds from the local budget of previous years ***)
July. Revenues from concessions
Proceeds from the sale of seized goods, according to the law
September. Proceeds from other sources
Revenues from the sale of assets of public institutions (subordination county)
1. Executive authorities
Health ****)
Culture, religion and action on sport and youth *****)
Assistance, allowances, pensions, benefits and allowances ******)
Services and public development and housing
June. Transport and communications
July. Other economic actions
August. Other actions
Fund for guaranteeing external loans, related interest and commissions
Interest on borrowings from treasury fund
Interest, fees and other expenses related to loans
Loan repayment fund treasury
Reimbursement of loans granted from the state treasury
14. Budget Reserve Fund
own revenues and expenses are provided in the budgets of communes, towns, municipalities, sectors of Bucharest and the Bucharest General Council
Tax profit of RAs under the authority of local councils of towns, municipalities, sectors of Bucharest and the Bucharest General Council
Taxes and fees from the population
A) income tax on self-employed, craftsmen and other independent individuals and family associations
B) tax on buildings and land from individuals
C) Taxes on vehicles owned by individuals
D) stamp taxes on inheritances and other stamp duties from the population
E) Other taxes and fees from the population
Taxes on vehicles owned by legal entities
A) Tax on income of individuals and legal entities residing
B) Other receipts from direct taxes
August. The tax on shows
September. Other indirect taxes
A) stamp taxes from businesses
B) Other receipts from indirect taxes
Payments from the net profit of autonomous administrations under the authority of local councils of towns, municipalities, sectors of Bucharest and the Bucharest General Council
11. Payments from public institutions
A) Fees for examination to drivers of vehicles, issuance of driving licenses and other revenues on public roads
B) Payments from public institutions and self-financed activities
C) Other income from public institutions
12. Miscellaneous income
A) Income from recovery costs, imputations and compensation
B) Income from fines, according to legal provisions
C) Refunds of local budget funds from previous years
E) Proceeds from sale of confiscated goods by law
F) Proceeds from other sources
Revenues from the sale of state assets
A) Revenues from the sale of assets of public institutions
B) Income from sale of dwellings built from state funds
Education (living expenses and household, current repair and overhaul for school units of the Ministry of Education), excluding schools of other ministries than the Ministry of Education *******)
Health (material expenses and services, with the exception of medicines and sanitary materials) for sanitary units of the Ministry of Health, medical institutions subordinated exclusively direct annexed to the judgment organization and operation of this ministry
Culture, religion and action on sport and youth (include only expenses for the units and shares culture are, according to the law, the jurisdiction of financing local) ********) || |
July. Transport and communications
August. Other economic actions
September. Other actions
15. Budget Reserve Fund
*) Includes fees for the issuance of certificates, permits and licenses for construction granted in accordance with the legal provisions by the county council under the provisions Legiinr. 27 / 1994privind local taxes, as amended by Ordinance Guvernuluinr. 24/1995, approved by Legeanr. 114/1995.
**) It includes 30% share charge transport license, according to the judgment Guvernuluinr. 223/1992, republished in 1994.
***) This includes the return of the loan granted for the establishment of the Public Guardians, according to agreements concluded for this purpose.
****) Includes expenses for ambulance services.
*****) Includes only spending units and shares culture are, according to the law, the jurisdiction of the county council funding.
******) Includes expenses for reception centers for minors and county social services for child protection. *******
) Includes allocations and local budgets own revenues in addition to boarding schools, dormitories and canteens for students.
********) Local councils can include expenses for completing the investment objectives for sporting activities that were started in previous years with funding from local budgets.
increases and default interest for unpaid income shall be recorded, as of 1 January 1997, heading and subheading corresponding tax or duty to which they relate.
Budget Breakdown of expenditure components is subject to the subordination of units and the locality where it has its registered public institution, with units taken with total or partial funding from local budgets.
CATEGORIES OF PUBLIC INSTITUTIONS AND ACTIONS
of school education and health fields, whose expenditures of local budgets to ensure
January 1997. In education
A) expenses for maintenance and housekeeping, current repairs and overhauls to:
Preschool education - primary and secondary
school education - vocational education
post-secondary education - children's homes
B) allocations from the local budgets of boarding schools supplement their income, hostels and canteens for students
2. Health (material expenses and services, with the exception of medicines and sanitary materials)
dispensary - Hospitals
preventoria Hospice - Nursery
- Health centers, diagnostic and treatment
- Other health institutions and activities *). --------------
*) Includes honorary blood donors and rights, granted under Law no. 4/1995.
NOTE: Include only
school units of the Ministry of Education, exclusive schools in other ministries than the Ministry of Education and health units of the Ministry of Health, medical institutions subordinated exclusively direct annexed to judgment organization and operation of this ministry.
Criteria for determining the amounts deducted from salaries, by counties, 1997
percentage allocation criterion
March. The length of roads
Length of sewage networks and water 3
School population in secondary education Number 34
July. The number of hospital beds
Number of dispensaries 6
Number of administrative-territorial units 3
When distributing the administrative units in the county amounts deducted from salaries, will take into account the above criteria, depending on the specific conditions of each locality, of the economic, social and their demographic.
LIST administrative-territorial units authorized to borrow in 1997, according to art. 54 para. (4) of Law no. 72/1996
1. Brasov County
Braşov City Council - City Council Sacele
Zarnesti City Council - Local Council of Bran
2. Constanta County
Constanta City Council in March.
Harghita County - Local Council of Miercurea-Ciuc
- City Council Odorhellen
City Council Gheorgheni - Toplita
City Council - City Council Vlahita
Ialomita county - Local Council Slobozia
Fetesti City Council - City Council Urziceni
Tandarei City Council in May. Maramures County
County Council - City Council Satu-Mare
- City Council Sighet
- Local Council of Baia Sprie
- Seini City Council || | - City Council Viseu de Sus
- Local Council of Ocna Sugatag
June. Mehedinti county
County Council in July.
Salaj County - County Council
Zalau City Council - City Council Cehu Silvaniei
- Local Council of Romanasi
Sarmasag Local Council of August. Sibiu
Sibiu City Council in September. Timis County
Timisoara City Council - City Council Buzias
Deta City Council in October.
Bucharest - Bucharest General Council.
At the request of local or county councils, as appropriate, the Government may approve, by 31 October 1997 the administrative-territorial inclusion on this list.
Special Fund for Health BUDGET 1997
Subchapter Title / Item Indicator
Indent program in 1997
1.345.520.000
1.201.720.000
1.166.720.000
1.162.320.000
Contribution 4,400,000 insured persons
A2. INDIRECT TAXES 35,000,000
Tax on some of their advertising activities and 35,000,000
B. Non-tax revenues 143 800 000
Payments from public institutions 143 800 000
Other income from public institutions 143 800 000
1.345.520.000 TOTAL *)
1.288.820.000
PERSONNEL EXPENSES 600,000
1.288.220.000
CAPITAL EXPENDITURE 56.7 million
SOCIAL AND CULTURAL EXPENSES
HEALTH 945 020 000
CURRENT EXPENSES 888 320 000
Trips, secondments, transfer 600,000
01 Displacements, secondments, relocating home 600,000
887 720 000 Materials and services costs
Expenses for maintenance and other economic
Materials and provision of functional services of 27.36 million
Inventory items of little value or shorten and equipment 3,400,000
Books and publications 220,000
Other expenses 194 430 000
200 800 000
Hospitals 611 998 600
Nursing and preventoria
Nursery 2.6001 million
Blood transfusion centers 45.2003 million
Health centers, diagnostic and treatment
Decentralized public services 7,500,000
Other institutions and 56.72 million shares
OTHER SOCIAL COSTS 400 500 000
CURRENT EXPENSES 400 500 000
400 500 000 Materials and services costs
With social rights 400 500 000
Compensation expenses 400,000,000
Prices to offset expenses for prostheses and medical supplies some 500,000
*) Availability of the previous year can be used in approved spending limit.
MINISTRY OF HEALTH BUDGET
Special Fund for Health 1997
1.341.720.000
CURRENT I.VENITURI
B. Non-tax revenues 140,000,000
Payments from public institutions
Other income from public institutions 140,000,000
1.341.720.000 TOTAL *)
1.285.720.000
1.285.120.000
CAPITAL EXPENDITURE 56,000,000
HEALTH 941 220 000
CURRENT EXPENSES 885 220 000
884 620 000 Materials and services costs
Materials and provision of services of functional 27,000,000
Inventory items of little value or shorten and equipment 3,300,000
Books and publications 200,000
Other expenses 194 410 000
56,000,000 Investments of public institutions
Hospitals 610 000 000
Nursery 2,600,000
Ambulance services 1,700,000
Other institutions and 55.72 million shares
Annex 12b
REVENUE - TOTAL 3,800,000
I. CURRENT INCOME 3,800,000
B. Non-tax revenues 3,800,000
Other income from public institutions 3,800,000
TOTAL 3,800,000 *)
CURRENT EXPENSES 3,100,000
CAPITAL EXPENSES 700,000
HEALTH 3,800,000
Materials and provision of functional services of 360,000
Inventory items of little value or shorten and equipment 100,000
Dispensaries 800,000
1.9986 million
300 blood transfusion centers
Ambulance services 1,000
Other institutions and actions
SECRETARY OF STATE BUDGET disability and accident risk
Fund for special protection of the disabled 1997
REVENUE - TOTAL 648 195 066
I. CURRENT REVENUE 491 799 111
A. INCOME TAX 490 980 000
A1. DIRECT TAXES 490 980 000
CONTRIBUTION TO THE CREATION OF FUNDS SPECIAL ECONOMIC AGENTS 490 980 000
Contributions of economic agents
490 980 000
B. Non-tax revenues 819 111
Miscellaneous income 819 111
Amounts payable to legal entities for the disabled in thin 769 111
50,000 Proceeds from other sources
IV. SUBSIDIES 156 345 955
SUBSIDIES RECEIVED FROM THE STATE BUDGET 156 345 955
Fund grants received in addition to accident risk and special protection of disabled persons 156 345 955
V. DONATIONS 50,000
EXPENSES - TOTAL 648 195 066
CURRENT EXPENSES 01 648 195 066
674 731 PERSONNEL EXPENSES
20 336 087 121 Materials and services costs
38 311 433 214
Social and cultural expenditures 623 840 133
Assistance, allowances, pensions, aids and indemnities 311 433 214
CURRENT EXPENSES 01 311 433 214
40 311 433 214 Transfers unconsolidated
State child allowance 57.888 million *)
Social insurance 107 055 386 **)
Special benefits 146 479 828
Help Survivors 10,000
OTHER SOCIAL COSTS 312 406 919
CURRENT EXPENSES 01 312 406 919
312 406 919 Materials and services costs
21 312 406 919 Rights to social
Radio-TV subscription fees. and installation, transfer and phone subscription, and cost a total of 8.04837 million pulses
Urban and interurban transportation 37.29858 million
Allowances for caring, permanent surveillance and assist the minor or disabled adult 266 132 680
Other actions regarding social spending
OTHER SHARES 24,354,933
FUND ADMINISTRATION EXPENSES 24,354,933
CURRENT EXPENSES 24,354,933
Labour costs 10 483 855
11 Contributions to state social insurance 120 964
12 Expenses for the Fund for the Unemployment 24.193
13 Displacements, secondments, 45.719 relocating home
20 Materials and services costs 23,680,202
30 Other expenses 23,680,202
Staff costs 674 731 that manages the fund
Transmission expenses and payment of 23,680,202
*) Of which 36,460,440 thousand increase in child allowance reserved.
**) Including blind degree nursing allowance, according to art. 1 para. 2 of Government Decision no. 610/1990.
interest determined as due to the state treasury and budget, especially in relations with the Fund's budget and accident risk for financial years closed, canceled.
Ministry of Finance and the State Secretariat for Handicapped will measure effects in the accounts of the previous paragraph.
MINISTRY OF FINANCE BUDGET
Special Fund for the development and modernization of border crossing points, as well as other customs units for 1997
REVENUE - TOTAL 260 000 000
I. CURRENT REVENUE 260 000 000
A. INCOME TAX 160 000 000
A2. INDIRECT TAXES 160,000,000
Other indirect taxes 160,000,000
Proceeds from the fee for customs services 160,000,000
B. Non-tax revenues 100,000,000
DIVERSE REVENUE 100,000,000
100,000,000 Proceeds from other sources
TOTAL 175 892 000 expendi-
70 Capital expenditures 175 892 000
OTHER ACTIVITIES 175 892 000
72 175 892 000 Investments of public institutions
Development and modernization of border crossing points and other customs units 175 892 000
SURPLUS 84.108 million
interest determined as due to the state treasury and budget, in dealing with budget special fund for the development and modernization of border crossing points, as well as other customs units for financial years closed canceled.
Ministry of Finance and the General Customs Directorate will register in the accounting effects of the measure in the above paragraph.
MINISTRY OF INDUSTRY AND TRADE BUDGET
Special Fund for development of the energy system in 1997
Development tax contained in the price of electricity and heating
CAPITAL EXPENDITURE 959 215 681
Loan repayments, interest payments CREDITS AND COMMISSIONS 86,784,319
959 215 681 Investments of autonomous administrations
Domestic loans reimbursements and interest payments and fees related
86,784,319
88 01 Repayments of domestic loans
02 interest payments and commissions 12,784,319
Electricity and other energy forms
SURPLUS 633 million
MINISTRY OF TRANSPORT BUDGET
Special Fund of public roads 1997
INDIRECT TAXES A.2
1.404.000.000 other indirect taxes *)
Share on wholesale prices, excluding excise duties on motor fuels delivered domestically by manufacturers and the customs value for imported motor fuels
Share on wholesale prices, excluding excise taxes for vehicles and trailers supplied by producers in the country on the domestic market and the customs value of imported motor vehicles and trailers 331 000 000
EXPENSES - TOTAL **
1.404.000.000)
1.084.745.000
CAPITAL EXPENDITURE 198 090 000
Repayment of loans, Credit INTEREST AND FEES ON LOANS 121 165 000
A) for national roads
ECONOMIC ACTIVITIES 912 650 000
Transport and communications 912 650 000
CURRENT EXPENSES 701 335 000
Materials and services costs 701 335 000 ***)
CAPITAL EXPENDITURE 90.15 million
Investments of autonomous administrations
payment of interest and fees 21.165 million
912 650 000
B) for local roads
ECONOMIC ACTIVITIES 491 350 000
Transport and communications 491 350 000
CURRENT EXPENSES 383 410 000
383 410 000 Materials and services costs
Repairs, maintenance and administration 268 382 000
Capital repairs 115 028 000
CAPITAL EXPENDITURE 107 940 000
107 940 000 Investments of autonomous administrations
491 350 000
*) Including proceeds from the arrears from previous years of Law no. 13/1994, which in execution, will highlight distinct.
**) Cash from previous years to the Special Fund for the development and modernization of public roads, established under Law no. 13/1994 will be used in approved spending limit.
***) Including discrepancy uncovered from the state budget for the Romanian party's contribution to the work done in foreign loans.
Special Fund to protect policyholders 1997
REVENUE - TOTAL 5,000,000
I. CURRENT INCOME 5,000,000
B. Non-tax revenues 5,000,000
DIVERSE REVENUE 5,000,000
Income from levying 0.5% on volume of gross premiums 5,000,000
EXPENSES - TOTAL 5,000,000
CURRENT EXPENSES 5,000,000
TRANSFERS 5,000,000
ECONOMIC ACTIVITIES 5,000,000
OTHER ECONOMIC ACTIVITIES 5,000,000
Compensation payable for failure of insurance companies 5,000,000
Value limits on the power of approving the technical and economic documents related to the new investment objectives
1. Technical and economic documents related to the new investment objectives are financed according to the law of the state budget and special budgets approved with the prior consent of the Ministry of Finance by:
A) Government - for more than 16 billion lei;
B) the principal loan - for values ​​between 1.5 and 16 billion lei;
C) other authorizing officers - for values ​​between 500 million and 1.5 billion, with the prior approval of the principal loan.
For new investment objectives whose values ​​do not exceed 500 million lei, technical and economic documents approved by the authorizing officer with the prior approval of the principal loan.
2. Technical and economic documents related targets new investments, which are financed totally or partially provide the administrative-territorial units budgets are approved prior agreement with the Ministry of Finance as follows:
A) county councils and the General Council of Bucharest, for their own investments, for those of autonomous administrations under their authority, as well as those of public institutions subordinated whose value is between 500 million and 16 billion lei ;
B) local councils of municipalities to own investments, for those of autonomous administrations under their authority, as well as those of public institutions subordinated whose value is between 500 million and 12 billion lei;
C) local councils of towns for their investments, for those of autonomous administrations under their authority, if any, and for those of subordinated public institutions, whose value is between 500 million and 4 billion lei ;
D) local boards of for their own investments and those of the subordinated public institutions, whose value is between 500 million and 2 billion lei.
Main credit of local government, public institutions subordinate leaders or local county, who act as secondary or tertiary officers, managers and autonomous administrations of county and local level, for their own investments whose value exceeding 500 million, approve technical and economic documents with reasonable notice, where appropriate, the permanent delegation of the local council or county council.
Technical and economic documents for new investment objectives whose financial coverage ensure totally or partially from the budgets of administrative-territorial units, whose values ​​exceed the limits set out in pt. 2 lit. a), b), c) and d) is approved by the Government.