CLASES Y CARACTERÍSTICAS SEGÚN UNE-EN 795:1997

in 2005 to 3.3 % in 2006 and of foreign exchange tax and international transactions (from 0.7 in 2005 to 0.6 in 2006) determined mainly by the national currency appreciation and a smaller estimation of the imports increase comparatively to 2005;

9 Profit tax will decrease with 0.3 percentage points as a result of the measures of fiscal relaxation.

In the field of local budgets of the authorities of local public administration, they took into account ensuring the conditions of operating for the local public administration for the corresponding exertion of the attribution with which these authorities are invested in the general process of economic and social reform, which has to answer the requirements of the actual stage.

The broad process of decentralization of the public services and of strengthening the local autonomy, of restructuring the mechanisms of social protection for the disfavored segments and harmonizing the governmental and sectors policies with the local ones have determined the betterment of the system of ensuring the financing resources of the local public administration linked with the transferred responsibilities. The total gains of the local budgets on 2006 are estimated at roughly 21,661.2 million lei, respectively 6.7% of the gross national product in increase with roughly 18.3% comparatively to 2005.

The own gains of the local budgets (consisted of duties, taxes, other gains and quotas deducted from the gains tax) estimated at roughly 11,209.0 million lei, represents 51.7 from the total of these budgets, in increase with 33.3% comparatively to those in 2005.

Out of the total of the own gains, 6,912.0 million lei represent quotas deducted from gains tax, respectively 61.7% of the total sum comparatively to 2005 when it represented 4,798.9 million lei, respectively 57.1% of the total sum.

In the period 1 January – 30 September 2005 the sums due for the deducted quotas from the gains tax remaining at the disposal of the units administrative and territorial were of 3,815.5 million lei in increase with 593.2 million lei (18.4%)

Aspects Concerning the Acquis in the Taxation Area … 159 comparatively to the sums collected in the same period of the year 2004, determined both by the overcoming of estimations in the case of gains tax in 2005 and the increase of the quotas which fall within the authorities of local public administration (from 63%

to 83% as a consequence of the diminishing of gains tax by insertion of unique quota of taxation). We mention that through the Government Extraordinary Order no. 9/

2005 for the alteration of the Government Extraordinary Order no. 45/ 2003 linked with the local public finances approved by the Law no. 114/2005 the quotas deducted from the gains tax were altered, which remain at the level of the administrative and territorial units, at 82% comparatively to 63% in 2004, in order to cover the deficit of gains of the local budgets determined by insertion of unique quota of taxation. The quotas deducted by 82% from the gains tax are distributed as it follows for the counties:

- 47% to the local budgets of the villages, towns and municipal towns;

- 13% for the own budget of the county;

- 22% at the disposal of the County Council for balancing the village, towns, municipal towns and county budgets;

For the municipal town Bucharest the quota of 82% is distributed as it follows:

- 23% for the own budget of the municipal town Bucharest;

- 47.5 % for the local budgets of the sectors of the capital;

- 11% at the disposal of the General Council of the municipal town Bucharest for balancing the local budgets of the sectors and Bucharest.

For completion of the own local budgets, through the Draft Bill for the State budget for the year 2006, it is proposed the allocation of 10,452.2 million lei from the state budget and the budget for unemployment ensuring, of which:

• 9,689.0 million lei sums deducted from the added value tax for:

‰ Financing the expenditure decentralized at the level of the counties and for the municipal town Bucharest (1,056.8 million lei) of which intended to financing:

a) The system of child protection;

b) Centers for social security for the disabled persons;

c) The rights concerning the distribution for dairy and bakery wares for the pupils in I-Iv forms in the state education and for the preschool children in the state kindergartens with a normal schedule of 4 hours;

d) Expenditure due to special education;

e) The decentralized cultural institutions starting with 2002;

f) For the payment of the contributions for the non-clerical staff employed in religious units;

g) The community public services for record of the persons under the authority of the county councils and the General Council of the Municipal Town Bucharest;

h) Helpings for the state regional given on the ground of the Law no. 84/ 1992 concerning the free areas policy, for the administration of free areas under the control of the county councils;

‰ Financing the decentralized expenditure at the level of villages, towns municipal towns and the sectors of Bucharest (6,096.9 million lei) of which intended to financing:

a) Expenditure for staff, scholarship and inventory objects in state pre-academic education units;

b) The rights for the personal assistants of the persons with a serious disability;

c) Social aid and the aid for wood, coal and oil fuels heating of households;

d) Community public services of record for the persons under the authority of villages, towns and municipal towns local councils;

e) Helpings for the state regional given on the ground of the Law no. 84/ 1992 concerning the free areas policy, for the administration of free areas under the control of the county councils;

f) Nurseries expenditure;

‰ Subvention for the thermical energy delivered to the population (252.1 million lei);

‰ Re-technologization, modernization and developing the centralized systems for producing and distribution of thermo energy (490,4 million lei);

‰ Financing of roads (350.0 million lei);

‰ Balancing of local budgets 1,442.8 million lei);

• 694.1 million lei subventions from the state budget of which mainly for:

a) Financing the rights accorded to the persons with disabilities (512.0 million lei;

b) Partially financed investments from external loans (70.0 million lei)

c) Financing the metalling of villages roads and water supply of the villages and dwellings (77.5 million lei);

d) The streets which will be made up in the areas intended to neighborhoods of new dwellings both in rural and urban environment (10.0 million lei);

e) Re-technologization of the thermo and electrical plants transferred to public administration authorities (3.0 million lei);

• 69.1 million lei subventions from the budget of unemployment insurances towards local budgets in respect of financing the programs for temporary employment.

For 2006 the criteria used for distributing the deducted sums from gains tax on counties for balancing the local budgets, are the financial capacity calculated depending on the income per capita in a ratio of 70% of the deducted sums and the surface of the county by 30% of the deducted sums, criteria approved by the Government Extraordinary Order concerning the local public finances, no.45/

2003, approved with alterations and completed by the Law no. 108/ 2003. In the succeeding period, for implementing the Governing Program for the period 2005-2008, approved by the Decision of Romania’s Parliament no. 24/ 2004, as well as the increase of transparency in allocation of funds from the state budget to the local budgets and to eliminate some non-functionalities observed in the application period of the Governmental Extraordinary Order no.45/2003 concerning the local public finances, no.45/ 2003, approved with alterations and completed by the Law

Aspects Concerning the Acquis in the Taxation Area … 161 no. 108/ 2003, the partial revision of this act is necessary, in the sense of alterations of some texts as well as insertion of some provisions.