CUPRINS INTRODUCERE ………………………………............................…........…............….…..5 Capitolul 1.

Impozite directe ……………………..............................….............….…...7 1.1.Caracteristicile impozitelor

indirecte…………………...……..…..................…....7 1.2 Clasificarea impozitelor indirecte…………….
………………….................……..8 1.2.1. Taxele de consumatie…………………….……………........…….........……...8
1.2.2. Monopolurile fiscale………………………………………..............…...........12 1.2.3. Taxele
vamale…………………………………………………...............…....13 1.2.4. Alte
taxe…………………………………………….......................................13 Capitolul 2. Taxe
Vamale………………………........................….…..........…….15 2.1. Consideratii
generale………………………………………….…....................…...15 2.2. Clasificarea taxelor
vamale………………………………..………....…...............15 2.3. Caracteristici ale taxelor
vamale………………………..….......……............…..16 2.3.1. Subiectii impunerii……………………………….......
………...…............…..16 2.3.2. Cota de impunere………………………...……………...……......…..............16 2.3.3.
Scutiri………………………………………………………........…...........….16 2.3.4. Baza
impozabila……………………………………........…..………..............17 2.3.5. Declaratia vamala………………...
……………………....….……..............…19 2.3.6. Controlul vamal………………………...………………..….....….....
…..........20 2.3.7. Plata taxelor vamale………………………...………….....…...….............…..20 2.3.8. Titluri
executorii…………………………………………......…….............….20 2.3.9.
Prescriptie………………………………………………….......…..........….…20 2.3.10. Cai de
atac……………………………………….……….........….…............23 Capitolul 3. Regimurile Vamale
…………………....................……..............…24 3.1. Regimurile vamale…………………………………..
…………..................…............….24 3.1.1. Regimurile vamale definitive………………..………....................……..
….….............24 3.1.1.1. Importul…………………………..…………………...………..................….24 3.1.1.2.
Exportul………………………..………………………………......................26 3.1.1.3.Regimul vamal aplicabil
calatorilor și altor persoane fizice..................................27 3.1.2. Regimul vamal suspensiv……………….
………………….…….................................29 3.1.3. Zonele libere………………………………...…............................
………………...….32 3.2. Instituţii şi proceduri vamale .......................................…..……............….….......33
3.2.1. Domeniul de aplicare……………………………………...…...................................…33 3.2.2. Definitii de
baza………………………………………………................................….33 3.2.3. Atributiile autoritatii
vamale………………………………..............................……....35 3.2.4 Personalul
vamal…………………………………………..……...............................…36 3.2.5. Principii de baza pentru aplicare
reglementărilor vamale …................….................…37 3.2.6.Etape ale operatiunilor de
vamuire……………...…………..….................................…37 3.2.6.1. Operatiuni prealabile
vamuirii…………………………………........................37 3.2.6.2. Stabilirea regimului vamal al
marfurilor………………...…....................…....38 3.2.6.3. Dispozitii commune privind reglementarile
vamale…………........................…39 3.2.6.4. Comisionari in vama………………………………….........
……….................39 3.2.7. Regimurile vamale definitive……………………....……..........................…...........
….41 3.2.7.1. Importul si exportul………………………......................……….….........…..41 3.2.7.2. Prohibitii si
restrictii la import si export………….…..................................…42 3.2.7.3 Regimul vamal aplicabil
calatorilor si altor persoane fizice .............................43 3.2.8. Regimurile vamale
suspensive……………………….……......................................….43 3.2.8.1. Dispozitii
commune…………………………….................................…….…43 3.2.8.2. Tranzitul
vamal…………………………….......................………............…..44 3.2.8.3. Antrepozitul
vamal………………………...…….....................................…....44 3.2.8.4. Perfectionarea active……………………...
…….…..................................…..45 3.2.8.5. Transformarea sub control vamal……............................
…...........…..…...…..45 3.2.8.6. Admiterea temporara………………………..….....................................…....46
3.2.8.7. Perfectionarea pasiva………………………..…….................................…...46 3.2.9. Alte destinatii
vamale……………………………..…….........................................…..46 3.2.9.1. Zone
libere……………………………….…….....................……...….......46 3.2.9.2. Reexportul marfurilor de pe
teritorul Romaniei…..…..................................47 3.2.9.3. Marfurile exportate si returnate in
Romania……......................................…47 3.2.10. Datoria
vamala……………………………………................................…….............47 3.2.10.1. Formarea datoriei
vamale…………………….....................................…..47 3.2.10.2. Garantare datoriei vamale…………………..
….................................……48 3.2.10.3. Evidenta si plata datoriei
vamale………………..................................…..48 3.2.10.4. Stingerea datoriei
vamale…………………….........................…............….48 3.2.11. Plangeri si contestatii vamale…………………...
….............................…...........…...49 3.2.12. Sanctiuni…………………………………………...............................
……..........….50 3.2.13. Dispozitii finale si tranzitorii……………………………...........................................51
Capitolul 4. Studiu de caz privind impactul taxelor vamale asupra bugetului de stat ......
……………….................................................................….52 Concluzii……………………………………………......
…......................................................….60 BIBLIOGRAFIE………………………………………………….......................
…......................…62
WEBBLIOGRFIE ...................................................................................................................64