Prezenta lege reglementeaza masuri destinate crearii cadrului favorabil infiintarii si dezvoltarii intreprinderilor mici si mijlocii.
Intreprinderile mici si mijlocii sunt definite ca fiind acele intreprinderi care indeplinesc cumulativ urmatoarele conditii:
a) au un numar mediu anual de salariati mai mic de 250;
b) realizeaza o cifra de afaceri anuala echivalenta cu pâna la 8 milioane de euro sau au un rezultat anual al bilantului contabil care nu depaseste echivalentul in lei a 5 milioane euro;
c) respecta criteriul de independenta. Sunt considerate independente intreprinderile mici si mijlocii care nu sunt detinute in proportie de peste 25% din capitalul social sau din drepturile de vot de catre o alta intreprindere ori de mai multe intreprinderi impreuna, care nu fac parte din categoria intreprinderilor mici si mijlocii.

Printre masurile de stimulare se numara urmatoarele:
– facilitarea accesului intreprinderilor mici si mijlocii la retelele si serviciile de utilitati publice necesare activitatii acestora;
– acces prioritar la inchirierea, concesionarea sau leasingul activelor disponibile ale regiilor autonome, societatilor/companiilor nationale si societatilor comerciale cu capital majoritar de stat; aceste active vor putea fi si cumparate sau deveni obiect al unui contract de leasing imobiliar cu clauza irevocabila de vanzare;
– intreprinderile mici si mijlocii au prioritate la cumpararea activelor disponibile ale regiilor autonome, societatilor/companiilor nationale, precum si ale societatilor comerciale cu capital majoritar de stat; pentru activele disponibile aflate in vecinatatea imediata a activelor pe care le detin in proprietate intreprinderile mici si mijlocii au drept de preferinta la cumparare. Cumpararea de active se poate face si cu plata in rate esalonate pe o perioada de minimum 3 ani, cu un avans de maximum 20%.
– referitor la accesul prioritar la achizitiile publice de produse, lucrari si servicii intreprinderile mici si mijlocii beneficiaza de reduceri cu 50% pentru criteriile legate de cifra de afaceri, de garantia pentru participare si de garantia de buna executie.
– guvernul, organele de specialitate ale administratiei publice centrale si autoritatile locale vor acorda si sprijin financiar IMM

This law regulates measures aimed at creating a favorable framework for setting up and development of small and medium-sized enterprises.
Such boosting measures include:
– Facilitating the access of small and medium-sized enterprises to public utility networks and services necessary for their activity;
– Priority access to renting, assigning or leasing available assets of public corporations, national enterprises/companies and majority state-owned capital trading companies; such assets shall also be available for purchase or shall be subject to a real-estate lease including the irrevocable sales clause;
– Small and medium-sized enterprises have precedence in purchasing available assets of public corporations, national enterprises/companies, as well as of majority state-owned capital trading companies; for available assets located in the immediate proximity of assets they own, small and medium-sized enterprises have a preferential right for purchase. Assets may also be purchased in installments scheduled over a minimum 3-year period, upon an advance payment of maximum 20%.
– With respect to priority access to public purchases of products, works and services, small and medium-sized enterprises benefit from 50% discounts according to criteria related to turnover, participation guarantee and good performance bond.
– The government, the specialized bodies of the central public administration and local authorities shall also grant financial support to SMEs

Pursuant to article 18 paragraph (4) of the Accounting Law no. 82/1991, republished, the book loss is covered from the financial year profit and from the brought-forward profit, from reserves, from the share capital and from other own financial resources, according to the decision of the General Meeting of Shareholders.
Recording in the account books of the operation concerning book loss covering is made based on the approval thereof by the General Meeting of Shareholders, or by the Managing Board, as the case may be.
In case the book loss is covered from reserves other than those set up out of the net profit, the provisions of the tax laws shall also be taken into account.

In case of legal entities enforcing the Order of the Minister of Finance 94/ 2001 when in the account 1172 “Brought-forward result originating from the first IAS enforcement, except for IAS 29“ amounts were transferred upon re-treatment of financial statements, accounting for gross reserves (untaxed), including reserves set up out of tax breaks, such amounts must be found in the credit balance of a separate analysis of such account.
In this case, the legal entity shall cover the book loss recorded in the debit side of the account 1172 “Brought-forward result originating from the first IAS enforcement, except for IAS 29“, excluding the amounts in the account credit side which originate from untaxed amounts, including reserves set up out of tax breaks.
Covering of the book loss recorded in the debit balance of the account 1172 “Brought-forward result originating from the first IAS enforcement, except for IAS 29“, calculated as the difference between debit amounts and credit amounts accounting for gross reserves, entails taxation of such reserves and of other amounts which were deductible upon calculation of the taxable profit, according to the provisions of Law no. 414/2002 and of article 22 paragraphs (5) and (6) of Law no. 571/2003 regarding the Tax code.

Potrivit art 18 alin (4) din Legea contabilitatii nr. 82/1991, republicata, pierderea contabila se acopera din profitul exercitiului financiar si cel reportat, din rezerve, capital social si din alte resurse financiare proprii, potrivit hotararii adunarii generale a actionarilor sau asociatilor.
Reflectarea in contabilitate a operatiunii privind acoperirea pierderii contabile se efectueaza pe baza aprobarii acesteia de catre adunarea generala a actionarilor sau asociatilor sau de catre consiliul de administratie, dupa caz.
In cazul acoperirii pierderii contabile din rezerve, altele decât cele constituite din profitul net, se vor avea in vedere si prevederile legislatiei fiscale.

In cazul persoanelor juridice care aplica OMF 94/ 2001 in situatia in care in contul 1172 “Rezultatul reportat provenit din aplicarea pentru prima data a IAS, mai putin IAS 29“ au fost transferate cu ocazia retratarii situatiilor financiare sume reprezentând rezerve brute (neimpozitate), inclusiv rezervele create din facilitati fiscale, acestea trebuie sa fie regasite in soldul creditor al unui analitic distinct al acestui cont.
In aceasta situatie, persoana juridica va acoperi pierderea contabila inregistrata in debitul contului 1172 “Rezultatul reportat provenit din aplicarea pentru prima data a IAS, mai putin IAS 29“, neluand in calcul sumele din creditul contului care provin din sume neimpozitate, inclusiv rezervele create din facilitati fiscale.
Acoperirea pierderii contabile evidentiate in soldul debitor al contului 1172 “Rezultatul reportat provenit din aplicarea pentru prima data a IAS, mai putin IAS 29“, determinata ca diferenta intre sumele debitoare si sumele creditoare reprezentând rezerve brute, conduce la impunerea rezervelor si a altor sume care au fost deductibile la calculul profitului impozabil, conform dispozitiilor Legii nr. 414/2002 si ale art. 22 alin. (5) si (6) din Legea nr. 571/2003 privind Codul fiscal.

Constituie venituri ale fondului de mediu urmatoarele (art 8, al.1):
d) o suma de 5.000 lei/kg (in loc de 10.000 lei/kg) din greutatea ambalajelor introduse pe piata nationala de producatorii si importatorii de bunuri ambalate, cu exceptia celor utilizate pentru medicamente;
Din aceasta obligatie agentii economici producatori si importatori de produse ambalate vor deduce cheltuielile efectuate pentru dotarea agentilor economici care desfasoara activitati de comert cu amanuntul de bunuri ambalate, cu utilaje de balotat si maruntit deseuri de ambalaje, avizate de catre Administratia Fondului.
g) o cota de 3% din pretul de adjudecare a masei lemnoase, care se vireaza de catre Regia Nationala a Padurilor si de catre alti proprietari de paduri, persoane juridice sau fizice;
n) o suma de 10.000 lei/kg anvelopa, de catre persoanele juridice care introduc pe piata nationala anvelope noi si/sau uzate destinate reutilizarii.
Aceasta suma se va plati numai in cazul neindeplinirii obligatiilor prevazute la art. 6 din HG nr. 170/2004 privind gestionarea anvelopelor uzate. Plata se face pentru diferenta dintre obligatiile anuale prevazute in anexa nr. 3 la hotarârea Guvernului mai sus mentionata si obligatiile realizate efectiv de persoanele juridice care introduc pe piata anvelope noi si/sau anvelope uzate destinate reutilizarii. Termenul de plata este 25 a lunii urmatoare celei in care s-a desfasurat activitatea.

Constatarea contraventiilor si aplicarea sanctiunilor se face de catre personalul imputernicit la nivel teritorial, al Ministerului Mediului si Gospodaririi Apelor, al Ministerului Finantelor Publice si al Garzii Nationale de Mediu.

Se proroga pana la 31 Decembrie 2004 termenul de folosire a consumabilelor nepersonalizate pentru casele de marcat si termenul de dotare si pregatire a taxiurilor in vederea autorizarii.

Se aproba modelul si continutul formularului “Decizia de impunere privind obligatiile fiscale suplimentare stabilite de inspectia fiscala“, cod 14.13.02.18.
Decizia de impunere privind obligatiile fiscale suplimentare stabilite de inspectia fiscala“ reprezinta actul administrativ emis de organele de inspectie fiscala in aplicarea prevederilor legale privind stabilirea obligatiilor fiscale suplimentare de catre inspectia fiscala. Se va completa ca urmare a finalizarii unei inspectii fiscale generale sau partiale cu “Raport de inspectie fiscala“ si ca urmare a constatarii de obligatii fiscale suplimentare si accesorii la acestea.
Pana la implementarea aplicatiei informatice, formularul se va completa manual.

Platitorii primesc `Cheltuieli nedeductibile`

The following are environment fund incomes (article 8, paragraph 1):
d) an amount of ROL 5,000 / kg (instead of ROL 10,000 / kg) of the weight of packages entered on the national market by manufacturers and importers of packaged goods, except for those used for drugs;
Economic agents – manufacturers and importers of packaged goods shall deduct from this liability the expenses incurred in order to equip economic agents carrying out packaged goods retail activities with package waste bundling and shredding machines, authorized by the Fund Management.
g) a 3% share of the adjudication price for wooden mass, which is paid by the National Forest Authority and by other forest owners, either legal entities or natural persons;
n) an amount of ROL 10,000 / kg of tires, by legal entities entering on the national market new and/or used tires for re-usage thereof.
This amount is to be paid only in case of failure to perform the obligations provided for under article 6 of Government Decision no. 170/2004 regarding used tire management. Payment shall be made for the difference between annual obligations provided for in appendix no. 3 to the above-mentioned Government Decision and the obligations actually performed by legal entities entering on the market new and/or used tires for re-usage thereof. The payment date is the 25th day of the month following the month when the activity was carried out.
Misdemeanors shall be found and penalties shall be given by the staff authorized at local level, by the staff of the Ministry of Environment and Water Management, of the Ministry of Public Finance and of the National Environment Guard.

The term for using non-customized consumables for cash registers and the term for equipping and preparing taxis for authorization thereof are extended by December 31, 2004.