HOTARÂRE nr.
1.347 din 23 decembrie 2010
privind aprobarea
nivelurilor impozitului pe mijloacele de transport prevazute la <LLNK 12003 571 10 202 263 48>art. 263 alin. (4) si (5) din Legea nr. 571/2003
privind <LLNK 12003 0930 201
0 12>Codul fiscal,
aplicabile în anul fiscal 2011
EMITENT: GUVERNUL
PUBLICAT ÎN: MONITORUL OFICIAL
nr. 887 din 29 decembrie 2010
Data intrarii in vigoare : 1 ianuarie 2011
În temeiul art. 108 din Constitutia României,
republicata, si al <LLNK 12010 188 10 202
0 40>art. II alin. (3) din Legea nr. 188/2010
privind aprobarea <LLNK 12007 155180 301
0 47>Ordonantei de urgenta a
Guvernului nr. 155/2007 pentru modificarea alin. (4) si (5) ale <LLNK 12003 571 10 202 263 31>art. 263 din Legea nr. 571/2003 privind <LLNK 12003 0930 201
0 12>Codul fiscal,
Guvernul României adopta prezenta
hotarâre.
ART. 1
Se aproba nivelurile impozitului
pe mijloacele de transport prevazute la <LLNK 12003 571 10 202 263
48>art. 263 alin. (4) si (5) din Legea nr.
571/2003 privind <LLNK
12003 0930 201 0 12>Codul
fiscal, publicata în Monitorul Oficial al României, Partea I, nr.
927 din 23 decembrie 2003, cu modificarile si completarile ulterioare,
aplicabile în anul fiscal 2011, prevazute în anexa care face parte integranta
din prezenta hotarâre.
ART. 2
Prezenta hotarâre intra în
vigoare la data de 1 ianuarie 2011.
PRIM-MINISTRU
EMIL BOC
Contrasemneaza:
---------------
Ministrul transporturilor si
infrastructurii,
Anca Daniela
Boagiu
Ministrul administratiei si
internelor,
Constantin-Traian
Igas
Ministrul finantelor
publice,
Gheorghe Ialomitianu
Bucuresti, 23 decembrie 2010.
Nr. 1.347.
ANEXA
1.
Nivelurile impozitului pe mijloacele de transport prevazute la <LLNK 12003 571 10 202 263 41>art. 263 alin. (4) din Legea nr. 571/2003 privind <LLNK 12003 0930 201
0 12>Codul fiscal, cu
modificarile si completarile ulterioare, aplicabile în anul fiscal 2011
*T*
+------------------------------------------------------------------------------+
¦ Autovehicule de transport marfa cu masa totala autorizata egala ¦
¦ sau mai mare de 12
tone ¦
+------------------------------------------------------------------------------¦
¦ ¦ ¦ Impozitul, în
lei ¦ Impozitul, în lei ¦
¦ ¦
Numarul axelor si masa totala ¦pentru vehiculele ¦pentru vehiculele ¦
¦ ¦ maxima autorizata ¦angajate exclusiv în¦angajate în
opera- ¦
¦ ¦ ¦ operatiunile
de ¦tiunile de tran- ¦
¦ ¦ ¦ transport
intern ¦sport intern si ¦
¦ ¦ ¦ ¦international ¦
¦ ¦ +--------------------+--------------------¦
¦ ¦
¦Vehicule ¦Vehicule ¦Vehicule ¦
¦
¦ ¦ ¦cu sistem ¦cu
alt ¦cu sistem ¦Vehicule ¦
¦ ¦ ¦de suspen-¦sistem
de¦de suspen-¦cu alt ¦
¦ ¦ ¦sie pneu- ¦suspensie¦sie
pneuma¦sistem de¦
¦ ¦ ¦matica sau¦ ¦tica sau ¦suspensie¦
¦ ¦ ¦un echiva-¦ ¦un echiva-¦ ¦
¦ ¦ ¦lent
¦ ¦lent ¦
¦
¦ ¦ ¦recunoscut¦ ¦recunoscut¦ ¦
+---+--------------------------------------------------------------------------¦
¦I. ¦Vehicule cu doua axe
¦
+---+--------------------------------------------------------------------------¦
¦ ¦1.¦Masa de cel putin 12
tone, ¦ ¦ ¦ ¦ ¦
¦ ¦
¦dar mai mica de 13 tone ¦
0 ¦ 133 ¦ 0
¦ 133 ¦
+---+--+-----------------------------+----------+---------+----------+---------¦
¦ ¦2.¦Masa de cel putin 13
tone, ¦ ¦ ¦ ¦ ¦
¦ ¦
¦dar mai mica de 14 tone ¦ 133 ¦
367 ¦ 133
¦ 367 ¦
+---+--+-----------------------------+----------+---------+----------+---------¦
¦ ¦3.¦Masa de cel putin 14
tone, ¦ ¦ ¦ ¦ ¦
¦ ¦
¦dar mai mica de 15 tone ¦ 367
¦ 517 ¦ 367 ¦ 517 ¦
+---+--+-----------------------------+----------+---------+----------+---------¦
¦ ¦4.¦Masa de cel putin 15
tone, ¦ ¦ ¦ ¦ ¦
¦ ¦
¦dar mai mica de 18 tone ¦ 517
¦ 1.169 ¦ 517
¦ 1.169 ¦
+---+--+-----------------------------+----------+---------+----------+---------¦
¦ ¦5.¦Masa de cel putin 18
tone ¦
517 ¦ 1.169 ¦
517 ¦ 1.169 ¦
+---+--------------------------------------------------------------------------¦
¦II.¦Vehicule cu 3 axe
¦
+---+--------------------------------------------------------------------------¦
¦ ¦1.¦Masa de cel putin 15
tone, ¦ ¦ ¦ ¦ ¦
¦ ¦
¦dar mai mica de 17 tone ¦ 133
¦ 231 ¦
133 ¦ 231 ¦
+---+--+-----------------------------+----------+---------+----------+---------¦
¦ ¦2.¦Masa de cel putin 17
tone, ¦ ¦ ¦ ¦ ¦
¦ ¦
¦dar mai mica de 19 tone ¦ 231
¦ 474 ¦
231 ¦ 474 ¦
+---+--+-----------------------------+----------+---------+----------+---------¦
¦ ¦3.¦Masa de cel putin 19
tone, ¦ ¦ ¦ ¦ ¦
¦ ¦
¦dar mai mica de 21 tone ¦ 474 ¦
615 ¦ 474
¦ 615 ¦
+---+--+-----------------------------+----------+---------+----------+---------¦
¦ ¦4.¦Masa de cel putin 21
tone, ¦ ¦ ¦ ¦ ¦
¦ ¦
¦dar mai mica de 23 tone ¦ 615
¦ 947 ¦
615 ¦ 947 ¦
+---+--+-----------------------------+----------+---------+----------+---------¦
¦ ¦5.¦Masa de cel putin 23
tone, ¦ ¦ ¦ ¦ ¦
¦ ¦
¦dar mai mica de 25 tone ¦ 947
¦ 1.472 ¦ 947 ¦ 1.472
¦
+---+--+-----------------------------+----------+---------+----------+---------¦
¦ ¦6.¦Masa de cel putin 25
tone, ¦ ¦ ¦ ¦ ¦
¦ ¦
¦dar mai mica de 26 tone ¦ 947
¦ 1.472 ¦
947 ¦ 1.472 ¦
+---+--+-----------------------------+----------+---------+----------+---------¦
¦ ¦7.¦Masa de cel putin 26
tone ¦
947 ¦ 1.472 ¦ 947
¦ 1.472 ¦
+---+--------------------------------------------------------------------------¦
¦III¦ Vehicule cu 4 axe
¦
+---+--------------------------------------------------------------------------¦
¦ ¦1.¦Masa de cel putin 23
tone, ¦ ¦ ¦ ¦ ¦
¦ ¦
¦dar mai mica de 25 tone ¦ 615
¦ 623 ¦
615 ¦ 623 ¦
+---+--+-----------------------------+----------+---------+----------+---------¦
¦ ¦2.¦Masa de cel putin 25
tone, ¦ ¦ ¦ ¦ ¦
¦ ¦
¦dar mai mica de 27 tone ¦
623 ¦ 973 ¦ 623
¦ 973 ¦
+---+--+-----------------------------+----------+---------+----------+---------¦
¦ ¦3.¦Masa de cel putin 27
tone, ¦ ¦ ¦ ¦ ¦
¦ ¦
¦dar mai mica de 29 tone ¦ 973 ¦
1.545 ¦ 973
¦ 1.545 ¦
+---+--+-----------------------------+----------+---------+----------+---------¦
¦ ¦4.¦Masa de cel putin 29
tone, ¦ ¦ ¦ ¦ ¦
¦ ¦
¦dar mai mica de 31 tone ¦
1.545 ¦ 2.291 ¦
1.545 ¦ 2.291 ¦
+---+--+-----------------------------+----------+---------+----------+---------¦
¦ ¦5.¦Masa de cel putin 31
tone, ¦ ¦ ¦ ¦ ¦
¦ ¦
¦dar mai mica de 32 tone ¦
1.545 ¦ 2.291 ¦
1.545 ¦ 2.291 ¦
+---+--+-----------------------------+----------+---------+----------+---------¦
¦ ¦6.¦Masa de cel putin 32
tone ¦ 1.545 ¦
2.291 ¦ 1.545 ¦ 2.291
¦
+------------------------------------------------------------------------------+
*ST*
2. Nivelurile impozitului pe
mijloacele de transport prevazute la <LLNK
12003 571 10 202 263 41>art. 263 alin. (5) din Legea nr. 571/2003 privind <LLNK 12003 0930 201
0 12>Codul fiscal, cu
modificarile si completarile ulterioare, aplicabile în anul fiscal 2011
*T*
+------------------------------------------------------------------------------+
¦ Combinatii de autovehicule (autovehicule articulate sau trenuri
rutiere) ¦
¦ de transport marfa cu masa
totala maxima autorizata egala ¦
¦ sau mai mare de 12
tone ¦
+------------------------------------------------------------------------------¦
¦ ¦ ¦ Impozitul, în
lei ¦ Impozitul, în lei ¦
¦ ¦
Numarul axelor si masa totala ¦pentru vehiculele ¦pentru vehiculele ¦
¦ ¦ maxima autorizata ¦angajate exclusiv în¦angajate în
opera- ¦
¦ ¦ ¦ operatiunile
de ¦tiunile de tran- ¦
¦ ¦ ¦ transport intern ¦sport intern si ¦
¦ ¦ ¦ ¦international ¦
¦ ¦ +--------------------+--------------------¦
¦ ¦ ¦Vehicule ¦Vehicule ¦Vehicule ¦
¦
¦ ¦ ¦cu sistem ¦cu
alt ¦cu sistem ¦Vehicule ¦
¦ ¦ ¦de suspen-¦sistem
de¦de suspen-¦cu alt ¦
¦ ¦ ¦sie pneu- ¦suspensie¦sie
pneuma¦sistem de¦
¦ ¦ ¦matica sau¦ ¦tica sau ¦suspensie¦
¦ ¦ ¦un echiva-¦ ¦un echiva-¦ ¦
¦ ¦ ¦lent ¦
¦lent ¦
¦
¦ ¦ ¦recunoscut¦ ¦recunoscut¦ ¦
+---+--------------------------------------------------------------------------¦
¦I. ¦Vehicule cu 2+1 axe ¦
+---+--------------------------------------------------------------------------¦
¦ ¦1.¦Masa de cel putin 12
tone, ¦ ¦ ¦ ¦ ¦
¦ ¦
¦dar mai mica de 14 tone ¦ 0
¦ 0 ¦
0 ¦ 0 ¦
+---+--+-----------------------------+----------+---------+----------+---------¦
¦ ¦2.¦Masa de cel putin 14
tone, ¦ ¦ ¦ ¦ ¦
¦ ¦
¦dar mai mica de 16 tone ¦ 0
¦ 0 ¦
0 ¦ 0 ¦
+---+--+-----------------------------+----------+---------+----------+---------¦
¦ ¦3.¦Masa de cel putin 16
tone, ¦ ¦ ¦ ¦ ¦
¦ ¦
¦dar mai mica de 18 tone ¦ 0
¦ 60 ¦
0 ¦ 60 ¦
+---+--+-----------------------------+----------+---------+----------+---------¦
¦ ¦4.¦Masa de cel putin 18
tone, ¦ ¦ ¦ ¦ ¦
¦ ¦
¦dar mai mica de 20 tone ¦ 60
¦ 137 ¦
60 ¦ 137 ¦
+---+--+-----------------------------+----------+---------+----------+---------¦
¦ ¦5.¦Masa de cel putin 20
tone, ¦ ¦ ¦ ¦ ¦
¦ ¦
¦dar mai mica de 22 tone ¦ 137
¦ 320 ¦
137 ¦ 320 ¦
+---+--+-----------------------------+----------+---------+----------+---------¦
¦ ¦6.¦Masa de cel putin 22
tone, ¦ ¦ ¦ ¦ ¦
¦ ¦
¦dar mai mica de 23 tone ¦ 320
¦ 414 ¦
320 ¦ 414 ¦
+---+--+-----------------------------+----------+---------+----------+---------¦
¦ ¦7.¦Masa de cel putin 23
tone, ¦ ¦ ¦ ¦ ¦
¦ ¦
¦dar mai mica de 25 tone ¦ 414
¦ 747 ¦
414 ¦ 747 ¦
+---+--+-----------------------------+----------+---------+----------+---------¦
¦ ¦8.¦Masa de cel putin 25
tone, ¦ ¦ ¦ ¦ ¦
¦ ¦
¦dar mai mica de 28 tone ¦ 747
¦ 1.310 ¦
747 ¦ 1.310 ¦
+---+--+-----------------------------+----------+---------+----------+---------¦
¦ ¦9.¦Masa de cel putin 28
tone ¦ 747
¦ 1.310 ¦
747 ¦ 1.310 ¦
+---+--------------------------------------------------------------------------¦
¦II.¦Vehicule cu 2+2 axe
¦
+---+--------------------------------------------------------------------------¦
¦ ¦1.¦Masa de cel putin 23
tone, ¦ ¦ ¦ ¦ ¦
¦ ¦
¦dar mai mica de 25 tone ¦ 128
¦ 299 ¦
128 ¦ 299 ¦
+---+--+-----------------------------+----------+---------+----------+---------¦
¦ ¦2.¦Masa de cel putin 25
tone, ¦ ¦ ¦ ¦ ¦
¦ ¦
¦dar mai mica de 26 tone ¦ 299
¦ 491 ¦
299 ¦ 491 ¦
+---+--+-----------------------------+----------+---------+----------+---------¦
¦ ¦3.¦Masa de cel putin 26
tone, ¦ ¦ ¦ ¦ ¦
¦ ¦
¦dar mai mica de 28 tone ¦ 491
¦ 721 ¦
491 ¦ 721 ¦
+---+--+-----------------------------+----------+---------+----------+---------¦
¦ ¦4.¦Masa de cel putin 28
tone, ¦ ¦ ¦ ¦ ¦
¦ ¦
¦dar mai mica de 29 tone ¦ 721
¦ 871 ¦
721 ¦ 871 ¦
+---+--+-----------------------------+----------+---------+----------+---------¦
¦ ¦5.¦Masa de cel putin 29
tone, ¦ ¦ ¦ ¦ ¦
¦ ¦
¦dar mai mica de 31 tone ¦ 871
¦ 1.429 ¦
871 ¦ 1.429 ¦
+---+--+-----------------------------+----------+---------+----------+---------¦
¦ ¦6.¦Masa de cel putin 31
tone, ¦ ¦ ¦ ¦ ¦
¦ ¦
¦dar mai mica de 33 tone ¦
1.429 ¦ 1.984 ¦
1.429 ¦ 1.984 ¦
+---+--+-----------------------------+----------+---------+----------+---------¦
¦ ¦7.¦Masa de cel putin 33
tone, ¦ ¦ ¦ ¦ ¦
¦ ¦
¦dar mai mica de 36 tone ¦
1.984 ¦ 3.012 ¦
1.984 ¦ 3.012 ¦
+---+--+-----------------------------+----------+---------+----------+---------¦
¦ ¦8.¦Masa de cel putin 36 tone, ¦
¦ ¦ ¦ ¦
¦ ¦
¦dar mai mica de 38 tone ¦
1.984 ¦ 3.012 ¦
1.984 ¦ 3.012 ¦
+---+--+-----------------------------+----------+---------+----------+---------¦
¦ ¦9.¦Masa de cel putin 38
tone ¦ 1.984 ¦
3.012 ¦ 1.984 ¦ 3.012
¦
+---+--------------------------------------------------------------------------¦
¦III¦Vehicule cu 2+3 axe
¦
+---+--------------------------------------------------------------------------¦
¦ ¦1.¦Masa de cel putin 36
tone, ¦ ¦ ¦ ¦ ¦
¦ ¦
¦dar mai mica de 38 tone ¦
1.579 ¦ 2.197 ¦
1.579 ¦ 2.197 ¦
+---+--+-----------------------------+----------+---------+----------+---------¦
¦ ¦2.¦Masa de cel putin 38
tone, ¦ ¦ ¦ ¦ ¦
¦ ¦
¦dar mai mica de 40 tone ¦
2.197 ¦ 2.986 ¦
2.197 ¦ 2.986 ¦
+---+--+-----------------------------+----------+---------+----------+---------¦
¦ ¦3.¦Masa de cel putin 40
tone ¦ 2.197 ¦
2.986 ¦ 2.197 ¦ 2.986
¦
+---+--------------------------------------------------------------------------¦
¦IV.¦Vehicule cu 3+2 axe
¦
+---+--------------------------------------------------------------------------¦
¦ ¦1.¦Masa de cel putin 36
tone, ¦ ¦ ¦ ¦ ¦
¦ ¦
¦dar mai mica de 38 tone ¦
1.395 ¦ 1.937 ¦
1.395 ¦ 1.937 ¦
+---+--+-----------------------------+----------+---------+----------+---------¦
¦ ¦2.¦Masa de cel putin 38
tone, ¦ ¦ ¦ ¦ ¦
¦ ¦
¦dar mai mica de 40 tone ¦
1.937 ¦ 2.679 ¦
1.937 ¦ 2.679 ¦
+---+--+-----------------------------+----------+---------+----------+---------¦
¦ ¦3.¦Masa de cel putin 40
tone, ¦ ¦ ¦ ¦ ¦
¦ ¦
¦dar mai mica de 44 tone ¦
2.679 ¦ 3.963 ¦
2.679 ¦ 3.963 ¦
+---+--+-----------------------------+----------+---------+----------+---------¦
¦ ¦4.¦Masa de cel putin 44
tone ¦ 2.679 ¦
3.963 ¦ 2.679 ¦ 3.963
¦
+---+--------------------------------------------------------------------------¦
¦ V.¦Vehicule cu 3+3 axe ¦
+---+--------------------------------------------------------------------------¦
¦ ¦1.¦Masa de cel putin 36
tone, ¦ ¦ ¦ ¦ ¦
¦ ¦
¦dar mai mica de 38 tone ¦ 794
¦ 960 ¦
794 ¦ 960 ¦
+---+--+-----------------------------+----------+---------+----------+---------¦
¦ ¦2.¦Masa de cel putin 38
tone, ¦ ¦ ¦ ¦ ¦
¦ ¦
¦dar mai mica de 40 tone ¦ 960
¦ 1.434 ¦
960 ¦ 1.434 ¦
+---+--+-----------------------------+----------+---------+----------+---------¦
¦ ¦3.¦Masa de cel putin 40
tone, ¦ ¦ ¦ ¦ ¦
¦ ¦
¦dar mai mica de 44 tone ¦
1.434 ¦ 2.283 ¦
1.434 ¦ 2.283 ¦
+---+--+-----------------------------+----------+---------+----------+---------¦
¦ ¦4.¦Masa de cel putin 44
tone ¦ 1.434 ¦
2.283 ¦ 1.434 ¦ 2.283
¦
+------------------------------------------------------------------------------+
*ST*
-----------