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Law No. 21 Of 6 May 1993, The State Budget For 1993

Original Language Title:  LEGE nr. 21 din 6 mai 1993 bugetului de stat pe anul 1993

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LEGE No. 21 of May 6, 1993 State budget for 1993
ISSUER PARLIAMENT
Published in OFFICIAL MONITOR NO. 89 of 11 May 1993



The Romanian Parliament adopts this law + Article 1 The state budget includes the financial resources mobilized at the disposal of the state and distributed, mainly, for the realization of social-cultural, instructive-educational actions, ensuring the country's defense, public order and justice, public authority, investment financing and activities of strategic interest, ensuring the protection and restoration of the environment, ensuring social protection measures approved for the population, carrying out research programmes, fundamental principal. The revenues and expenditures of the state budget for 1993 shall be established on the basis of the normative acts in force at the time of the elaboration of this law and on the basis of an average exchange ratio of 500 lei/dollar U.S. and shall be determined the main macroeconomic indicators that characterize the evolution of the economy in 1993, given the full elimination from May 1, 1993 of subsidies to cover differences in price and tariff on products and services contained in the social protection program of the population, as well as other products, and the corresponding indexation of salaries, pensions, state allowances for children and other social rights, established by law. The products and services benefiting from subsidies to cover the price and tariff differences are set out in Annex no. 1 1 a. The state budget for 1993 is set at revenues in the amount of 2.185.0 billion lei, and at expenses in the amount of 2.611.2 billion lei, with a deficit of 426.2 billion lei. The summary of the state budget on revenues, by chapters and subchapters, and on expenditure on shares, for 1993, is set out in Annex no. 1 1 b. The summary of expenditure of the state budget for 1993, with the breakdown of expenditure items, shall be set out in Annex no. 1 1 c, and their distribution by principal authorising officers is set out in Annex no. 1 1 d *). The government controls and bears responsibility for covering state budget expenditures, according to the law. --------------- Note * *) Annex no. 1 d shall be published subsequently and disseminated to those concerned. + Article 2 The revenues of the state budget are from current revenues in the amount of 2.166.4 billion lei and capital income in the amount of 18.6 billion lei. Within the current revenues, the tax revenues are in the amount of 2.135.7 billion lei, of which 1.081.6 billion lei represent direct taxes and 1.054.1 billion lei indirect taxes. Direct taxes are mainly made up of the profit tax in the amount of 451.0 billion lei and the salary tax in the amount of 600,6 billion lei. In indirect taxes, the tax on the movement of goods and excise taxes are set in the amount of 897.1 billion lei, and customs duties, in the amount of 154.0 billion lei. Non-tax revenues are set in the amount of 30.7 billion lei and mainly come from the net profit of autonomous regions in the amount of 3.5 billion lei, payments from public institutions in the amount of 12.6 billion lei and other revenues. in the amount of 14.6 billion lei. The capital income is made from the valorization of some assets of public institutions, in the amount of 17.5 billion lei, and from the valorization of stocks from the state reserve, in the amount of 1.1 billion lei. + Article 3 Taxes, taxes and other income, as well as the normative acts governing them, on the basis of which receipts are made in 1993 to the state budget and to local budgets, as the case may be, are set out in Annex no. 2. + Article 4 The collection of taxes, fees and other revenues of the state budget and local budgets for 1993 shall be made in accordance with the provisions of the normative acts that have as their object of regulation these financial resources, as well as according to the provisions of the + Article 5 In the economic structure, the expenditures of the state budget for 1993 are as follows: -billion lei-TOTAL EXPENDITURE I2.611, 2 of which: 1.Current expenditures 2.330, 5 of which: a) personnel expenses 735.7 b) material expenses and services346.5 c) subsidies and transfers995.9 d) interest related to public debt 145,0 capital280.7 of which: a) investments278,3 b) expenditure for the reserve of stat2.4 The expenses provided for in the state budget for 1993 represent maximum limits, which cannot be exceeded, and their amendment will be made under the law. Hiring and spending can only be done within the approved limits. + Article 6 The expenses for social-cultural actions financed from the state budget are set in the amount of 731.4 billion lei, of which 453.0 billion lei for personnel, 77.6 billion lei for materials and services, 169.4 billion lei for subsidies and transfers and 31.4 billion lei for capital expenditures. + Article 7 The expenses for education financed from the state budget are in the amount of 357.2 billion lei. The classification within the personnel expenses established at 265.8 billion lei, at the educational action, is ensured by organizational measures. Until the beginning of the school year 1993-1994 will be maintained the amount of scholarships for students and students at the current level, established according to the legal provisions, and from this date the system of granting them will change, by increasing substantially the level of the merit scholarship and the establishment of the social scholarship for students and students, depending on the average net income per family member, established in relation to the net minimum wage, and conditioned by an average level of preparation. + Article 8 The health expenses financed from the state budget are in the amount of 213.0 billion lei. The number of existing staff in the field of health will be reduced by pensioners and organizational measures in the network of health care units, so that the personnel expenses related to the health action for 1993 fall within approved limit of 185.7 billion lei. The raw materials for the pharmaceutical industry are exempted from import duties. It is authorized the Government to establish the tariff positions of raw materials necessary for the drug industry, to benefit from customs duty exemptions, according to the previous paragraph. + Article 9 The expenses for culture and art financed from the state budget are in the amount of 14.6 billion lei. + Article 10 Expenses for communal household and housing are set in the amount of 23.2 billion lei. + Article 11 The expenses for defending the country are set in the amount of 260.2 billion lei. The currency made from the export recovery of some goods from the army will be retained by the Ministry of National Defence, with payment of its value, at the exchange rate in force on the date of collection. + Article 12 Public order expenses are set in the amount of 126.9 billion lei. The currency made from the export recovery of some goods from the Ministry of Interior will be retained by this ministry, with payment of its value, at the exchange rate in force on the date of collection. + Article 13 The expenses for public authorities are set in the amount of 137.4 billion lei. Of the total of these expenses, 1.4 billion lei are established for the Romanian Presidency, 2.3 billion lei for the Senate, 5.5 billion lei for the Chamber of Deputies, 46.3 billion lei for the judicial authority, 3.4 billion lei for the Court of Accounts, 225 million lei for the Constitutional Court. The expenses for the organs of the executive authority are provided in the amount of 78.3 billion lei, of which 4.9 billion lei for the Government and 73.4 billion lei for ministries and other specialized bodies of the central public administration. + Article 14 The expenditures in the state budget for the economic field are set in the amount of 845.8 billion lei, of which 46.4 billion lei for personnel, 62.9 billion lei for materials and services, 579.0 billion lei for subsidies and transfers and 157.5 billion lei for capital expenditures. State budget expenditures for economic actions include: a) 14.5 billion lei to support priority scientific research programs; b) 348.1 billion lei for subsidies on products from the extractive sector, as well as for activities, price differences and tariff on industrial products and services for the population, contained in the social protection program, and other products industrial, capital expenditures at autonomous regions and companies with state capital. At the same time, the amount of 25.0 billion lei was provided for the domestic payment of the value of the supplies of equipment and services for the Central Termoelectrica PUCHENG-China, representing the rates due in 1993 to the credit without interest, granted to Romania by the Republic of China in 1970; c) 5.9 billion lei for fundamental research on prospections and geological works of national interest for discoveries of new deposits; d) 277.4 billion lei for agriculture, forestry, water and environment, price differences for basic food products for the population, at which retail prices remain unchanged until April 30, 1993, pest control and diseases in the vegetal sector, reproduction and selection of animals, irrigation, dissecting and combating soil erosion, support of programs on combating environmental pollution, capital expenditure; expenditure on agriculture, forestry, water and the environment is completed, under the conditions of this law, with the amounts provided in art. 33 33, on the special fund for agriculture; e) 111.6 billion lei for the expansion and maintenance of roads and bridges, navigation and civil aviation, capital expenditures in transport and communications; f) 6.2 billion lei for the state reserve. + Article 15 Within the expenditure of the state budget, the amount of 33.1 billion lei was provided, representing subsidies from the budgets of some ministries to complete the own incomes of public institutions to which the financing of operating expenses and investments are ensured, according to the law, from extra-budgetary income and subsidies granted from the budget. Own income, subsidies from the budgets of ministries and the expenses of these public institutions are set out in the annex to the budget of + Article 16 The expenses for public debt are set in the amount of 145.0 billion lei. + Article 17 For 1993, the expenses for the stimulation of the export activity are carried out, according to the legal regulations, through the Export-Import Bank of Romania-S.A. and are established in the amount of 20.0 billion lei, of which: a) 15.0 billion lei for the promotion and support of export, by making expenses to stabilize the interest rate on loans granted by banks for export activity, for deliveries of machinery, machinery, complex installations and the execution of objectives abroad, according to the legal provisions, as well as for other exports credited in the short term; b) 5.0 billion lei expenses for insurance, on behalf and on behalf of the state, of export credits against political risks. The release and use of funds provided for in the state budget shall be made according to the law and on the basis of the Program on the competences and criteria for the activity of lending to foreign trade and insurance of export credits, approved by Government. + Article 18 The expenditure side provides for an intervention fund in the amount of 2.0 billion lei, which is used, on the basis of Government decisions, to eliminate the effects of natural disasters. In the state budget, a reserve fund is provided at the disposal of the Government, in the amount of 12.4 billion lei, which is used to finance new actions and tasks during the year, according to the law. + Article 19 In order to increase the financial autonomy of local authorities, starting with 1993 the categories of income set out in Annex no. 3 fully pass from the state budget to the local budgets, and from the payroll tax will be established and charged to the local budgets amounts broken down from this income due to the state budget, distributed by county, Bucharest municipality and agricultural sector Ilfov, according to Annex no. 4. Also, since 1993, the receipts from advances and rates due for dwellings built from state funds and sold to individuals, which at the time of sale-purchase had the status of tenants, are fully paid to the budgets. local administrative-territorial units within which the respective dwellings are located. In 1993, transfers from the state budget to local budgets in the amount of 206.1 billion lei are granted, according to Annex no. 5. In the framework of these total transfers, transfers of special impairment shall be established for the year 1993, as follows: -in order to ensure the social protection of the population for thermal energy and subscriptions for urban passenger transport, under the conditions of subsidisation provided for in art. 1 1; --for capital expenditure on objectives and investment works of the nature of those set out in Annex no. 5 a, in full or in addition to its own sources, other legal funds constituted to finance such investments and allowances approved with this destination through local budgets. The categories of income and expenses related to the local budgets considered when determining the amounts broken down from the payroll tax and transfers from the state budget, for 1993, are included in Annex no. 6. + Article 20 In 1993, the local budgets will ensure the financing of material and service expenses, with the exception of medicines, sanitary and laboratory materials, related to health facilities, as well as expenditure related to social assistance units under the State Secretariat for Handicapped. Expenditure of the nature of those set out above, whose minimum limits on shares are given in Annex no. 6 a, shall be provided, for the respective institutions, from the local budget of the administrative-territorial unit in whose radius the respective institution is located. The categories of public institutions whose material expenditure and the nature of the provision of services shall be provided, starting with 1993, from local budgets in Annex no. 3. The incomes made by the health institutions referred to in par. 1 and which, until December 31, 1992, represented income of the special health fund, according to the law, remain at the disposal of the respective public institutions as extra-budgetary means, to cover material expenses and supplies of services of these, being collected, managed and accounted for by the institutions concerned, according to the rules for public finances. + Article 21 The distribution of income, expenses and transfers from the state budget on communes, cities, municipalities, sectors of Bucharest, counties, Bucharest municipality and Ilfov agricultural sector, for their own budgets, will be carried out by to the county council, the city of Bucharest and the agricultural sector Ilfov, as the case may be, with the specialized assistance of the general directions of public finances and state financial control, based on the budget of each unit administrative-territorial, drawn up under conditions of autonomy, within the amounts approved in total county, Bucharest municipality and Ilfov agricultural sector. + Article 22 The Ministry of Finance is authorized to issue bonds, securities and other state documents for the financing of consolidated domestic public debt, in order to cover the deficit of the state budget for 1993, repayment of the corresponding due rates state loans and repurchase of government bonds contracted and launched, respectively, to cover the deficit of the state budget of previous years. The tranches for the issuance of bonds, securities and other state documents will be determined by the Ministry of Finance according to the financing needs of the consolidated internal public debt. The bonds, titles and other state documents will be sold by public subscription, auction or other specific modalities agreed by the Ministry of Finance and can be bought by the population, economic agents, financial institutions and credit, in order to mobilise uncommitted internal and external resources, to finance consolidated internal public debt. The operations will be conducted directly by the Ministry of Finance or through intermediaries authorized by it. The Ministry of Finance will determine the elements of each show on nominal values, interest, characteristic signs of bonds, securities and other state documents, maturities, as well as ways of redeeming them. The budget deficit will cover, until the issuance and launch of government bonds, under the law, first loans without interest, granted by the National Bank of Romania, on account of its normal lending resources, without exceeding 10% of the total expenditures of the state budget and double the capital of the National Bank of Romania and its reserve fund constituted according to the law. This loan is to be repaid within 6 months. + Article 23 On the justified proposal of the main authorising officers, depending on the development of the investment process and the evolution of prices, the Government, through the Ministry of Finance, will approve the value changes between the investment objectives entered in the investment lists approved as annexes to the budgets of the ministries and other specialized bodies of the central public administration, except for the increase of the position of "independent endowments", capital approved in that Chapter. + Article 24 The revenue and expenditure of the budget of the special fund for research and development shall be set out 7. The income of the special fund for research and development is made up of the contribution of economic agents, regardless of the form of organization and the type of property, except for economic agents exempt by law of 1% applied on the receipts made from the industrial activity of construction-assembly, agricultural, forestry, transport, telecommunications, trade, tourism and service supplies, after deducting the tax on the movement of goods and excise duties. For products and services subsidized from the state budget according to the law, on the way of price and tariff differences or subsidies for the activity carried out, economic agents do not owe the tax mentioned in the previous paragraph. From the special fund for research and development, the funding of national research and development programs, including fundamental research in the technical field, of other topics of major interest for the economy, of prospections and geological works research for discoveries of new deposits, subsidizing technical, scientific literature, information-documentation activity and actions to promote the results of Romanian research, as well as capital expenditures. With the exception of higher education institutions, the research carried out in institutions supported by the state budget will not be financed from the special fund for research and development. The management of the special fund for research and development is done, under the provisions of the Law on Public Finance, by the Ministry of Research and Technology, which, together with the Ministry of Finance, within 15 days of entry into vigor of this law, will issue instructions on how to collect income and allocate funds to finance approved expenses, highlight and report this fund. Provisions of para. 2, 3, 4 and 5 will apply until 31 December 1993. + Article 25 Until the approval of the Education Law, some of the expenses necessary for the functioning of the higher education units are financed from their own income, under the legal provisions, by these institutions, especially for education, which, in 1993, is established on income and expenditure according to Annex no. 8. + Article 26 The revenue and expenditure of the budget of the special health fund for 1993 shall be set out in Annex 9. From the income of the special health fund, expenses will be made to offset drug prices, compensate prices for domestic medical prosthetics, as well as expenses with drugs, sanitary and laboratory materials for health facilities. + Article 27 The revenue and expenditure of the budget of the risk fund and accident for the special protection of handicapped persons, for 1993, are established according to Annex no 10. + Article 28 The revenue and expenditure of the budget of the special fund for the social security of the farmers shall be 11. In 1993, transfers from the state budget in the amount of 124.7 million lei are granted for balancing the budget of the special fund for social insurance of farmers. + Article 29 The revenue and expenditure of the budget of the special fund for the development and modernisation of the border control points and of the other customs units shall be established in accordance with Annex 12. The revenue of this fund is constituted by the levy of a commission of 0,5% for the provision of customs services, applied on the customs value of imported or exported goods. The payers of the commission for customs services are the economic agents and the other legal entities carrying out import-export operations. From the resources of the special fund for the development and modernization of the border crossing control points, as well as the other customs units, capital expenditure on the opening of new border crossing points and customs units, extension and modernization of existing ones. The administration of this fund is made by the Ministry of Finance, through the General Directorate of Customs, and the possible availabilities left unused at the end of the year shall be carried over to the following year, with the same destination. + Article 30 The revenues and expenses of the budget of the special fund for the development of the energy system for 1993 are set in the amount of 67.3 billion lei, according to 13. The revenues of the special fund for the development of the energy system are constituted by the development fees, according to the legal provisions, in the tariffs established for electricity and thermal energy delivered by the Autonomous Regia of Electricity "Renel" to consumers in the economy. From the special fund for the development of the energy system the financing of investments in this system The management of the special fund for the development of the energy system is made, under the Law on Public Finance, by the Ministry of Industries, by the Autonomous Electricity Regia "Renel", which, together with the Ministry of Finance, within days after the entry into force of this Law, it will issue instructions on how to collect revenues and allocate funds to finance the approved expenses, to highlight and report this fund. Provisions of para. 2 2, 3 and 4 will apply until 31 December 1993. + Article 31 The revenues and expenses of the budget of the special fund for the modernization of public roads for 1993 are set in the amount of 7.5 billion lei, according to 14. The revenues of the special fund for the modernization of public roads are constituted by the application of the 5% share on the receipts made from the cash sales through the petrol and diesel distribution stations. From the special fund for the modernization of public roads, the financing of works aimed at developing and modernizing national and local roads The management of the special fund for modernization of public roads is made, under the provisions of the law on public finances, by the Ministry of Transport, through the National Road Administration, which, together with the Ministry The Finance, within 15 days of the entry into force of this law, will issue instructions on how to collect revenue and allocate funds to finance approved expenses, highlight and report this law. fund. Provisions of para. 2 2, 3 and 4 will apply until 31 December 1993. + Article 32 The revenues and expenses of the budget of the special fund to protect the insured shall be set in the amount of 0.2 billion lei, according to 15. The income of the special fund for the protection of insured persons shall be the application of a 1% quota on the volume of gross premiums collected by insurance companies. From the special fund for the protection of insured persons, the financing, in proportion of 100%, of the insured amounts due for life insurance and 70% of the volume of compensation due to the other insurance categories, in case of bankruptcy of insured companies. The management of the special fund to protect the insured is made by the Ministry of Finance, through the Insurance and Reinsurance Activity Supervisory Office, and any available availabilities not used at the end of the year are carried over to the next year with the same destination. + Article 33 It is approved, for 1993, the special fund for agriculture, in the amount of 35.3 billion lei, according to Annex no. 16. The income of the special fund for agriculture is constituted by the contribution of economic agents, regardless of the form of organization and the type of property, except for economic agents exempt by law from the payment of corporate tax, in the share of 0.5% applied on receipts made from industrial activity, construction-assembly, transport, telecommunications, trade, tourism and service supplies, after deduction of tax on the movement of goods and excise duties. For products and services subsidized from the budget according to the law, on the way of price and tariff differences or subsidies for the activity carried out, economic agents do not owe the tax mentioned in the previous paragraph. From the special fund for agriculture, the financing of national programmes for the prevention and control of epizootic diseases, the asanation of animal herds carrying diseases communicable to humans and the restoration of livestock, the fight against diseases and pests in the plant sector, animal breeding and selection, prevention and control of floods and ice, breeding and breeding of thoroughbred horses. The management of the special fund for agriculture is made, under the provisions of the Law on Public Finance, by the Ministry of Agriculture and Food, which, together with the Ministry of Finance, within 15 days from the entry into force of this law, will issue instructions on how to collect and allocate funds to finance expenses approved according to Annex no. 16, highlighting and reporting this fund. + Article 34 Autonomous regions and companies with full or majority state capital can make the profit achieved, within the limit of a rate of up to 1.5% applied on the salary fund made, within the limit of a share of up to 1.5% applied on salary fund made annually, expenses related to the proper functioning of kindergartens, nurseries, medical offices, canteens, sports facilities, clubs, non-family homes; coverage of part of the expenses occasioned by procuring gifts for the children of employees; partial coverage of the cost transport to and from the employees ' workplace, to bear the partial or full cost of treatment or rest tickets for their own employees and their family members, including the carriage and return, the granting of aid employees who have suffered significant losses in their own households, due to natural disasters, as well as to cover part of the expenditure in the case of serious or incurable diseases. Within the quota provided in par. 1 may be made and expenses for the support of activities of a direct humanitarian, philanthropic, cultural, artistic, educational, scientific, religious, sports or which are intended for the protection of the environment and for persons legal entities outside the establishment, which are authorised to carry out such activities. + Article 35 Corporate tax payers, other than those provided for in the previous article, may carry out annual procurement and donations for humanitarian purposes, as well as expenses for supporting social, cultural and sports activities, expenses of a nature philanthropic, educational, scientific, religious or intended for the protection of the environment, which are deducted from the income made in order to determine the taxable profit, within the limit of a rate of 2% applied on the difference between the total revenue received in one year and the expenditure related to the activity corresponding to the revenue received, highlighted in costs. + Article 36 Profit-paying economic agents may carry out protocol, advertising and advertising expenses, deductible from taxable profit, within the limit of a 3% rate applied to the difference between the total revenue received in one year. and the expenses related to the activity carried out corresponding to the revenues collected, highlighted in costs, the tax on the movement of goods, excise duties, the contribution to the special fund for research and development and other contributions provided by law + Article 37 In 1993, the State Office for Inventions and Trademarks will be able to use a share of 27% of the revenues in lei and in foreign currency, obtained from the national registration of marks and designations of origin, the examination of international brands, as well as from the taxes for patent applications and patent applications, in order to carry out activities related to the technical equipment of the computerized database, for the organization of salons or exhibitions of inventions in the country, participation in similar actions from outside the country, as well as for awarding the most valuable technical solutions presented. The establishment and use of this fund will be established by instructions developed by the Ministry of Finance, in accordance with the provisions of art. 6 6 of Law no. 120/1992 120/1992. + Article 38 For the collection of fines, compensation, contributions, taxes, costs, transmitted for tracking and collection of the fiscal apparatus by the competent bodies that established them, the bodies subordinated to the general directorates of finance public and state financial control can use, for localities where the volume of debits justifies it, personally employed by civil conventions, paid on the basis of tariffs from receipts. Tariffs for the payment of personnel who carry out operations to collect budget revenues, for which the employment of employees with employment contract is not justified, shall be established by the Ministry of Finance and the Ministry of Labour and Social Protection. From the receipts made from the fees charged for the provision of services and the collection, according to the law, by the bodies subordinated to the Ministry of Finance of incomes due to other beneficiaries than the state budget, local budgets and the budgets of special funds may be given incentives to staff contributing to the implementation of these operations. The methodology for granting, from the charged commission of incentives for staff contributing to the provision of the service and the collection of some income for other units shall be established by the Ministry of Finance. + Article 39 In case of non-payment of taxes, taxes and other mandatory payments due, according to the law, state budget and local budgets, the fiscal bodies of the Ministry of Finance may order the withdrawal of the respective amounts from the accounts economic agents, through the introduction of collection provisions that constitute enforceable securities, which the banking bodies are obliged to honor without the acceptance of the debtors, under the law. In case of lack of cash availability in bank accounts, the liquidation of state receivables is made by applying the foreclosure grades provided by law on the patrimonial elements of the debtors. + Article 40 The amounts representing, according to the legal provisions, 2% of the salary fund for the award during the year, for the granting of the 13th salary, as well as those related to unfilled positions at public institutions, for 1993, are provided in the state budget in a separate position. The government, through the Ministry of Finance, will ensure the proper financial coverage of the additional staff number over the one envisaged when setting the spending limits by this law to each principal authorising officer, without exceed the number of legally approved posts, from the amounts provided for in the previous paragraph, and the difference is to be distributed according to the legal provisions on the salary of staff in public institutions. + Article 41 In 1993 it is forbidden to contract, purchase and pay items of inventory and furniture, audio-video equipment for administrative purposes by public institutions, ensuring them to be made by redistribution from the public sector, in the law. The newly established public institutions and those whose activity extends according to the law may carry out expenses of the nature of the preceding paragraph, based on the approval of the Government, on the proposal of the principal authorising officer, with the opinion The Ministry of Finance, within the approved spending limits. + Article 42 The Government may submit to the Parliament proposals to rectify the state budget for 1993 as a result of fiscal measures, changes in the evolution of prices, adaptation of the legislation to market economy conditions or other supporting causes. The government is authorized to introduce in the revenues and expenditures of the state budget for 1993 the amendments arising from the application of the adopted laws, without exceeding the budget deficit approved by this law. + Article 43 The Government will present to the Parliament, until 31 May 1993, for adoption, draft laws on the constitution and use of special funds for: research and development, development and modernization of border crossing control points and the other customs units, the development of the energy system, the modernisation of public roads, the protection of insured persons, + Article 44 The Government is authorized as from financial resources, above those provided in the state budget or others identified in the budget execution process, to carry out allocations to finance the following areas: defense, public order, culture and art, education, health. + Article 45 Annexes no. 1-16 are an integral part of this law. This law was adopted by the Chamber of Deputies and the Senate in the joint meeting of April 21, 1993, in compliance with the provisions of 74 74 para. (2) of the Romanian Constitution. CHAMBER OF DEPUTIES PRESIDENT ADRIAN NASTASE SENATE PRESIDENT prof. univ. OLIVIU GHERMAN + Annex 1a LIST products and services subsidised from the budget in 1993 A. Subsidies to cover differences in price and tariff on products and services contained in the government social protection program for the first 4 months of 1993 A1. From the state budget 1. Fuels-sorted and unsorted lignite, coal briquettes, washed energy huila, firewood, M type fuel and type P, liquid fuel of radiator, liquefied gas (stove cylinders) and natural gas delivered to the population for heating and preparation of food, as well as differences in tariff and commercial addition to the transport of solid fuels to the population. 2. Electricity delivered to the population 3. Piine 4. Consumer milk, including milk powder 5. Unt 6. Import Griu for Bakery 7. Sugar and edible oil from domestic production, related to unsold quotas of the population during the period until 31 August 1992, including the difference of commercial addition to sugar. 8. Differences of fare on metro transport *) 9. Differences of tariff on river transport in the Danube Delta and on the relations of Orsova-Moldova Noua and Braila-Hirsova, for locals 10. Price differences on orthopedic products A2. By local budgets 1. Thermal energy delivered to the population *) 2. Subscription for urban passenger transport *) --------------- Note *) The government will establish the conditions and criteria for subsidizing urban passenger transport and thermal energy produced and delivered to the population by other economic agents than the Autonomous Electricity Regia "Renel", which will apply after May 1993. B. Other price differences that are borne by the state budget in 1993 B1. For the first 4 months of 1993 1. The first included in the contracting and purchase prices for cow's milk, animals and live poultry for cutting that are taken over to the consumer fund 2. Dim import feeds (feed grain, protein flours, including fodder milk powder and feed yeast, feed additives) B2. For the whole year 1993 1. Chemical fertilizers (with nitrogen, phosphorus, potassium, ammonium nitrate), pest control substances and veterinary medicinal products, from domestic production 2. Differences of tariff on maintenance and repair works of land improvement systems and for water adduction in irrigation systems NOTE: The price and tariff differences for the products and services contained in this Annex shall be those in force on 1 January 1993. + Annex 1b STATE BUDGET FOR 1993 -Synthesis- -thousand lei-Program 1993 I. REVENUE-TOTAL2.185.016.600 A. Current income 2.166.416.600 1. Tax revenue 2.135.704.600 1.1. Direct taxes 1.081.644.600 Tax on profit451 000,000 Income tax 600.624.600 Pay tax-Total -673.679,000 Amounts broken down from payroll tax for local budgets-73.054.400 Other taxes directe30.020,000 Tax on employees income made by non-resident individuals and legal entities 450,000 Tax on the amounts of the sale of assets of companies with state capital 6.000.000 Dividend tax at commercial companies 23.000.000 from illicit commercial activities or non-compliance with the protection of consumers500,000 Other tax receipts directive70,000 1.2. Indirect taxes 1.054.080.000 Taxes on the movement of goods and excise tax 897.100,000 Customs taxes 154.000.000 Customs duties from legal persons 146.000.000 Customs and other income collected from individuals through customs units 8.000.000 Other indirect taxes-2.960.000 Penalties and increases for non-target income at the time limits 2.700,000 Other receipts from indirect taxes 260,000 2. Non-tax income 30.712,000 Payments from the net profit of the self-levels3.500.000 public institutions 12.630,000 Metrology Taxes 50,000 Patent fees of inventions and registration of factory brands 180.000 Revenue from navigation activity and other services in ports and taxes for the use of civil roads and airports carried out by laboratories, other than sanitary laboratories, from the institutions150,000 Income from the collection of the value of works for the control of pests and diseases in the vegetal700,000 sector animals35,000 Income of constituencies, laboratories and dispensaries veterination720,000 Aquarius from the revenues of public institutions and self-financing activities45.000 Taxes and other income from the protection of the environment550,000 Other income from public institutions1.400,000 Miscellaneous income 14.582,000 Income from the application Income from fines imposed, according to the legal provisions. 600,000 Receipts from the retained quota, according to Law no. 6/ 1973550,000 Refunds of funds from budget financing of previous years 1.010,000 Incasing of instalments due to external loans granted from budget551.000 Incasing of interest rates related to external loans granted from budget258,000 from commercial economic units in the public sector, representing pluses of goods and products, found on the occasion of the remaining definitions600,000 Income from the concession 3,000 Income from penalties collected according to the Government Decision No. 90/ 90/ 1991650,000 Incasing the interest rates on the monthly installments from the sale of dwellings Built from the state funds810,000 Receipts from other surse6.000.000 B. Income from the capital18.600,000 Income from the valorization of some assets of the stat Income from the valorization of some goods of public institutions17.500.000 Income from the recovery of stocks from the reserve of stat1,100,000 II. EXPENDITURE-TOTAL2.611.216.600 Current Expenditure 2.330.526.822 Personnel expenses 735.730.402 Material and services346.495.096 Subsidies and transfers995.860.575 Subsidies for public institutions33.059.955 Subsidies on products and activities192.775.200 Subsidies to cover differences in price and tariffs 341.698.667 Transfers428.326.753 Interest related to public debt 145.022,000 Expenditure of capital280.689.778 Part I-Social-cultural Expenditure 7331.358.345 Expenditure Current 699.994.518 Personnel expenditures 453.001.193 Material and services77.613.085 Subsidies and transfers169.380.240 Subsidies for public institutions14.559.955 Subsidies on products and activities400,000 Transfers154.420.285 Expenditure of capital31.363.827 Education 357.218.200 Current Expenditure 343.554.900 Personnel expenditure 265.792.400 Material and services57.262.300 Subsidies and transfers20.500.200 Subsidies for public institutions1.350.000 Transfers19.150.200 Expenditure of capital13.663.300 Health213.018,000 Current Expenditures 198.552.273 Expenditure on personal185.718.282 Material and services12.833.991 Capital Expenditure 14.465.727 Culture and arta14.577,000 Current Expenditure 11.421,000 Personnel expenditure 1.472.700 Material and services2.210,000 Subsidies and transfers7.738.300 Subsidies for public institutions6.233.300 Subsidies on products and activities400,000 Transfers1.105,000 Expenditure on capital3.156,000 Social assistance 5.669.200 Current Expenditure 5.590.400 Personal Expenditure 17.811 Material and services5.306.794 Subsidies and transfers265.795 Grants for public institutions265.795 Expenditure of capital78,800 Allowances and other aid for children77.479.280 Current Expenditure 77.479.280 Grants and transfers77.479.280 Transfers77.479.280 Pensions and aid I.O.V.R., military and other persone55.485.805 Current expenditures 55.485.805 Subsidies and transfers55.485.805 Transfers55.485.805 Sports and youth activity 7.910.860 Current expenditures 7.910.860 Subsidies and transfers7.910.860 Subsidies for institutions publice6.710.860 Transfers1.200,000 Part III-Household communal and living23.210.400 Expenditure on communal and resident household 23.210.400 Current expenditures 15.365.400 Subsidies and transfers15.365.400 Transfers15.365.400 Capital expenditures 7.845,000 Part IV-National Defence 260.217.400 Aparare260.217.400 Current Expenditures 199.800.100 Personal Expenditures 98.150,000 Material Expenses and Services101.650.100 Capital Expenditures 60.417.300 Part V-Public Order 126.929.200 Public Order 126.929.200 Expenses current 118.929.200 Expenses of personnel 60,000,000 Expenses materials and services40.429.200 Subsidies and transfers18.500,000 Subsidies for public institutions18.500,000 Expenditure of capital8.000.000 Part VI-Public Authorities 137.399.330 Current Expenditure 124.379.490 Expenditure on personal62.928.780 Material and services54.611.510 Subsidies and transferations6.839.200 Transfers6.839.200 Expenditure On Capital13.019.840 Expenditure for the Presidency of Romania1.441,500 Current Expenditure 1.178.800 Personnel expenditure 278,800 Material expenses and services900,000 Expenditure of capital262.700 Expenditure on the bodies of the legislative authority7.770.100 Current expenditure 5.535.200 Personal expenditure 4.235,000 Material and services1.300.200 Expenditure on capital2.234.900 Expenditure on the bodies of the Authority resti46.314.700 Current expenditures 43.557,600 Personal Expenditures 11.804.100 Material and services31.753,500 Expenditure On Capital2.757.100 Expenditure on the organs of the Executive authority78.274.930 Current Expenditure 71.032.990 Personnel expenses 44.028.780 Material and services20.165.010 Subsidies and transfers6,839,200 Transfers6,839,200 Contributions and levies to international organisations6.839.200 Capital expenditure 7.241.940 Expenditure on other bodies of the public authority3.598.100 Current expenditure 3.074.900 Expenditure on personal2.582.100 Material and services492.800 Expenditure of capital523.200 Part VII-Economic Actions 845.799.444 Current Expenditure 688.257.133 Personnel expenditure 46.451.529 Material and services62.851.737 Subsidies and transfers578.953.867 Subsidies on products and activities192.375.200 Subsidies for the coverage of price and tariff differences 1.528.667 Transfers45.050,000 Capital Expenditures 157.542.311 Scientific Research 14.201.377 Current Expenditures 13.432.337 Personnel expenditures 3.987.200 Expenditure materials and services9.445.137 Expenditure of capital769.040 Prospections and geological research works for deposit discoveries noi5.870.000 Current Expenditure 5.870.000 Material and services5.870.000 Extractive, energetic industry, metallurgical, chemical and other subs industries373.131.100 Current Expenditures 298.600.200 Subsidies and transfers298.600.200 Subsidies on products and activities178.600.200 Subsidies to cover differences in price and pricing 95.000.000 capital74.530.900 Agriculture, forestry, water, surrounding environment277.395.667 Current expenditures 238.793,667 Personality24.245,000 Material and services15.500,000 Subsidies and transfers199.048.667 Subsidies on products and services activities775,000 Subsidies to cover price differences and tarif198.273,667 Capital expenditures 38.602,000 Transportation and communications111.605,000 Current Expenditures 70.605,000 Personnel expenditures 14.000.000 Material and services29.300,000 Subsidies and transfers27,305,000 Subsidies on products and services activities13.000.000 Subsidies to cover differences in price and pricing 14.255,000 Transfers50,000 Capital Expenditures 41,000,000 Other Economic Stocks 63.596.300 Current Expenditures 60.955.929 Personnel expenditures 4.219.329 Material Expenditure and services2.736.600 Subsidies and transfers54,000,000 Subsidies for the coverage of price and tariff differences 34,000,000 Transfers20,000,000 Expenditure of capital2.640.371 Part VIII-Other actions27 674.864 Current Expenditure 25.173.364 Personnel expenditure 15.198.900 Material expenditure and services9.339.464 Subsidies and transfers635,000 Subsidies to cover differences in price and pricing 170,000 Transfers465,000 Capital Expenditures 2.501,500 Other actions27.674.864 Current Expenditures 25.173.364 Personnel expenditures 15.198.900 Material and services9.339.464 Subsidies and transfers635,000 Subsidies to cover differences in price and pricing 170,000 Transfers465,000 Expenditure of capital2.501,500 Part IX-Transfers206.186.868 Transfers from the budget of stat206.186.868 Transfers from the state budget to Local budgets 206.062.200 Transfers from the state budget to the special fund on agricultural social insurances124.668 Part X-Public debt 145.022,000 Interest related to public debt 145.022,000 Part XI-Reserve107.418.749 Intervention fund at the disposal of the Government2.000.000 Budgetary reserve at the disposal of the Government12.354.023 Amounts reserved for the provision of funds required for vacancies, prizes of 2% and the 13th earner 93.064.726 deficit-426.200,000 + Annex 1c SUMMARY EXPENDITURE OF THE STATE BUDGET FOR 1993 -detailing on spending items- -thousand lei-Program 1993 II. EXPENDITURE-TOTAL2.611.216.600 Current Expenditure 2.330.526.822 Personnel expenses 735.730.402 Material and services346.495.096 Subsidies and transfers995.860.575 Subsidies for public institutions33.059.955 Subsidies on products and activities192.775.200 Subsidies to cover differences in price and tariffs 341.698.667 Transfers428.326.753 Interest related to public debt 145.022,000 Expenditure of capital280.689.778 Education 357.218.200 Current Expenditure 343.554.900 Expenditure by personal265.792.400 Expenditure on employees 203.227.100 Contributions for social insurance of stat50.703.600 Expenses for the establishment of the fund for the payment of the aid of somaj10.060.800 Deplacements, secondments, transferation1.800.900 Material and services57,262.300 Rights of social character 4.431.200 Hrana14.688.500 Medicines and sanitary materials 51,000 Expenses for maintenance and housework 22.830.360 Materials and services with functional character 1.092,000 Inventory items of small or short value duration and equipment4.173.200 Current repairs 5.019,000 Repair capitale2.953.400 Books and publications211.400 Other expenditure 1.812.240 Subsidies and transfers20.500.200 Subsidies for public institutions1.350.000 Transfers19.150.200 Expenditure on capital13.663.300 Investments of public institutions 13.663.300 Health213.018,000 Current Expenditure 198.552.273 Personal Expenditure 185.718.282 Expenditure on earners 141.428.748 Contributions for social insurancesof stat36.427.700 Expenditure on the establishment of the fund for the payment of the aid of somaj7.016.300 Displacements, secondments, transfers845.534 Expenditure materials and services12.833.991 Social rights 2,840 Hrana2.528.100 Medicines and sanitary materials4.138.931 Expenditure on maintenance and housekeeping 933,020 Materials and services of a functional character 209.720 low-value or short-term inventory and equipment262.400 Current repairs212.300 Repair of capitale5.900 Books and publications11.450 Other outgos4.529.330 Expenditure on capital14.465.727 Investment of public institutions14.465.727 Culture and arta14.577,000 Current Expenditure 11.421,000 Expenditure on personal 1.472.700 Expenditure on employees 981.600 Contributions for social insurancesof stat245.400 Expenditure on the establishment of the fund for the payment of the aid of somaj49.100 Deplacements, secondments, transferation196.600 services2.210,000 Expenses for maintenance and housekeeping 135.700 Functional services and supplies of services480.150 Inventory items of low value or short duration and equipment24,000 Current repairs 97.400 Repairs capitale667.400 Books and publications55.350 Other expenditure 750,000 Subsidies and transfers7.738.300 Subsidies for public institutions6.233.300 Subsidies on products and activities400,000 Transfers1.105.000 Expenditure on capital3.156,000 Investment of public institutions3.156,000 Social assistance 5.669.200 Expenditure current 5.590.400 Expenditure of personnel 17.811 Expenditure on employees 13.693 Contributions for social insurancesof stat3.423 Expenditure on the establishment of the fund for the payment of the aid of somaj685 Deplacements, secondments, transfers10 Expenditure materials and services5.306.794 Social rights 5.290.774 Feeding8.500 Medicines and sanitary materials400 Expenditure on maintenance and housekeeping 1.930 Low value or short term inventory items and equipment1.050 Current Repairs2,000 Books and publications30 Other outgoings2.110 Subsidies and transfers265.795 Subsidies for public institutions265.795 Expenditure on capital78,800 Investment of public institutions78,800 Allowances and other aid for children77.479.280 Current expenditure 77.479.280 Subsidies and transfers77.479.280 Transfers77.479.280 Pensions and aids I.O.V.R., military and other persone55.485.805 Current expenditures 55.485.805 Subsidies and transfers55.485.805 Transfers55.485.805 Sports and youth activity 7.910.860 Current expenditures 7.910.860 Subsidies and transfers7.910.860 Subsidies for institutions publice6.710.860 Transfers1.200,000 Expenditure on communal and resident household 23.210.400 Current expenditures 15.365.400 Subsidies and transfers15.365.400 Transfers15.365.400 Capital expenditures 7,845,000 Investment of institutions publice7.845.000 Aparare260.217.400 Current expenditures 199.800.100 Personal expenses 98.150,000 Material and services101.650.100 Expenditure of capital60.417.300 Investment of public institutions60.417.300 Public order 126.929.200 Current Expenditure 118.929.200 Expenditure of personal60,000,000 Material and services40.429.200 Subsidies and transfers18.500.000 Subsidies for public institutions18.500.000 Capital expenditures 8.000.000 Investment of public institutions8.000.000 Expenditure for the Romanian Presidency 1.441,500 Current expenditures 1.178.800 Personality278,800 Expenses with employees 198.300 Contributions for social insurances100 Expenses for the establishment of the fund for the payment of the aid of somaj8.400 Deplacements, secondments, transferations30,000 Material and service expenses for maintenance and househouse195,000 Materials and services with functional character 167,000 Inventory items of low value or short duration and equipment8.800 Current repairs 88,000 Books and publications22,000 Other expenses 419.200 Capital expenditure 262.700 Investment of public institutions262.700 Expenditure for the bodies of the legislative authority7.770.100 Current expenditure 5.535.200 Personal expenditure 4.235,000 Expenditure on employees 1.792,000 Contributions for social insurances of stat443,000 Expenditure on the establishment of the fund for payment aid payment 88,600 Deplacements, secondments, transferations1.911.400 Material and services1.300.200 Expenditure on maintenance and housework 555.300 Materials and service provision of functional69.100 small or short duration and equipment18.500 Repairs current 82,600 Books and publications56,000 Other outgos518,700 Expenditure on capital2.234.900 Investment of public institutions2.234.900 Expenditure on organs of the authority of the resty46.314.700 Current expenditure 43.557,600 Expenditure on personal11.804.100 Expenditure on employees 8.964.300 Contributions for social insurancesof stat2.241.100 Expenditure on the establishment of the fund for the payment of the aid of somaj448.200 services31.758.500 Expenses for maintenance and Householder 1.092.900 Functional materials and services 1.896.900 Inventory items of small or short duration and equipment68.900 Current repairs 1.262.100 Repairs capitale27.403.700 Books and publications18.500 Other Expenditure on capital2.757.100 Investment of public institutions2.757.100 Expenditure on the organs of the executive authority78.274.930 Current expenditure 71.032.990 Expenditure of personal44.028.780 Expenditure, with employees 31.746.170 Social security contributions of stat6.099.194 Expenditure for establishment of the fund for the payment of the aid of somaj1.220.221 Deplacements, secondments, transfers4.963.195 Material and services20.165.010 Social rights180 Expenditure on maintenance and housekeeping 12.037.820 Materials and Functionalities of services984.685 Inventory items of low value or short duration and equipment544.286 Current repairs 1.036.120 Repairs capitale822.840 Books and publications258.195 Other outgos4.480.884 Subsidies and transfers6,839,200 Transfers6,839,200 Contributions and levies to bodies internationale6.839.200 Capital Expenditure 7.241.940 Investment of public institutions7.241.940 Expenditure on other organs of the public authority3.598.100 Current expenditure, 3.074.900 Personal Expenditure 2.582.100 Expenditure by employees 1.844.420 Contributions for social insurancesof stat461.080 Expenses for the establishment of the fund for the payment of the aid of somaj92.236 Deplacements, secondments, transferations184.364 Material and services492.800 Expenditure for maintenance and housekeeping 206.900 Materials and services with character functional15.000 Inventory items of low value or short duration and equipment10,000 Current repairs 12,000 Books and publications75.900 Other outgos73,000 Expenditure on capital523.200 Investment of public institutions523.200 Research science 14.201.377 Current expenditures 13.432.337 Personal Expenditures 3.987.200 Employee expenses 2.787.815 Social insurance contributions of stat696.954 Expenses for the establishment of the fund for the payment of the aid of somaj139.431 Displacements, secondments, transfers363,000 Material and material expenses services9.445.137 Expenses for maintenance and housebuilding 373,000 Materials and services with functional character 2.383.060 Inventory items of low value or short duration and equipment4.100 Current repairs 37.900 Repairs capitale617.100 Books and publications135.600 Other expenditure 5.894.377 Expenditure on capital769.040 Investment of public institutions 393,000 Investments of autonomous regions and companies with state capital made from penalties collected to the budget according to Government Decision no. 90/ 1991376.040 Prospections and geological research papers for new deposit discoveries 5.870.000 Current expenditures 5.870.000 Material and services5.870.000 Other expenditure 5.870.000 Extractive, energy, metallurgical industry, chemical and other industry373.131.100 Current expenditures 298.600.200 Subsidies and transfers298.600.200 Subsidies on products and activities178.600.200 Subsidies to cover differences in price and pricing 95.000.000 Capital expenditure 730.900 Investments of autonomous regions and companies with capital of stat74.530.900 Agriculture, forestry, waters, environment surround277.395.667 Current expenditures 238.793,667 Personal expenses 24.245,000 Expenses with employees 18.061,000 Contributions for social insurance by stat4.516,000 Expenses for the establishment of the fund for the payment of the aid of somaj903.000 Deplacements, secondments, transferation765.000 Material and services15.500,000 Rights of social character 1.700 Hrana349,000 Medicines and materials sanitare5.942.200 Maintenance and maintenance expenses Materials and service provision of a functional character 3.597.800 Inventory items of low value or short duration and equipment1.510.800 Current repairs453,000 Repairs capitale344,000 Books and publications10.500 Other Subsidies and transfers199.048.667 Subsidies on products and activities775,000 Subsidies to cover differences in price and tariffs 198.273.667 Capital expenditures 38,602,000 Investment of public institutions4.508,000 Investments of autonomous regions and companies with capital of stat34.094,000 Transports and communications111.605.000 Current Expenditures 70.605,000 Personal Expenses 14.000.000 Expenses with employees 10,266,000 Contributions for social insurancesof stat2.565,000 Expenses for the establishment of the fund for payment aid payment 513,000 Deplacements, secondments, transfers656,000 Material and services29.300,000 Social rights70,000 Hrana38,000 Medicines and sanitary materials4.750 Expenditure on maintenance and housekeeping 1.190.000 Materials and services of a nature functional1.270.000 Low value or short-term inventory items and equipment390.000 Current Repairs13.100,000 Capital Repairs12.570.000 Books and Publications11.600 Other Expenditure 655.650 Grants and transfers27.305,000 Subsidies per products and activities13.000.000 Subsidies to cover differences in price and pricing 14.255.000 Transfers50,000 Expenditure of capital40,000,000 Investments of autonomous regions and companies with capital of stat1,000,000 Other shares economice63.596.300 Current Expenditures 60.955.929 Expenditure on personal 4.219.329 Expenditure on employees 3.193.560 Contributions for social security of stat793.440 Expenditure on the establishment of the fund for the payment of the aid of somaj159.729 Deplacements, secondments, transfers67,600 services2.736.600 Hrana200 Expenses for maintenance and housekeeping 1.324.400 Functional materials and services 30.200 Inventory items of low value or short duration and equipment286,000 Current repairs 318.900 Repairs Capitale275.000 Books and publications640 Other expenditure 501.260 Subsidies and transfers54,000,000 Subsidies for the coverage of price and tariff differences $000,000 Transfers20,000,000 Expenditure of capital2.640.371 Stocks for the reserve of stat2.395.171 Investments of public institutions245.200 Other actions27.674.864 Current expenditures 25.173.364 Personal expenses 15.198.900 Expenditure on employees 2,420.300 Contributions for social insurancesof stat605.100 Expenses for the establishment of the fund for the payment of the aid of somaj121.000 transferaries2,500 Material and services9.339.464 Expenses for maintenance and housekeeping 25.700 Functional services and provision of services64.300 Current repairs 200 Books and publications800 Other outgos181.100 Subsidies and transfers635,000 Subsidies to cover differences Investments of the public institutions 2.501,500 Transfers from the state budget 206.186.868 Transfers from the state budget to the local budgets 206.062.200 Transfers from the budget state to the special social security fund of the farmers 124.668 Interest related to public debt 145.022,000 Intervention fund at the disposal of the Government2.000.000 Budget reserve fund at the disposal of the Government12.354.023 holidays, prizes of 2% and the 13th earner 93.064.726 + Annex 2 LIST of taxes, duties and other income for 1993 Name of taxes, duties and other income normative acts governing the collection of taxes, duties and other income I. For the state budget I. REVENUE CURRENT A. Tax income A1. Direct taxes 1. Tax on profitLaw no. 12/1991 12/1991 on profit tax, amended by Law no. 55/1991 and Government Decision no. 804/1991 2. Taxation on employees Law no. 32/1991 on payroll tax 3. Other direct taxes of which: a) income tax made by non-resident individuals and legal entities Decree no. 276/1973 on the regulation of the imposition of income made from Romania by non-resident individuals and legal entities, with the amendments made by Decree no. 125/1977 for the regulation of the imposition of income made from Romania by non-resident individuals and legal entities b) the tax on the amounts from the sale of assets of companies with capital of statLaw no. 54/1992 on the tax on the amounts obtained from the sale of assets of companies with state capital c) dividend tax at companies 40/1992 on the establishment of dividend tax at companies; Law no. 46 46 /1992on the establishment of rights in favour of individuals holding shares pursuant to art. 36 36 of Law no. 18/1991 d) profit tax obtained from illicit commercial activities or non-compliance with Government Ordinance on consumer protection Law no. 12/1990 on the protection of the population against illicit commercial activities, modified and republished in 1991; Government Ordinance no. 21/1992 on consumer protection A2. Indirect taxes 1. Tax on the movement of goods and excise duties 779/1991 on the tax on the movement of goods and excise duties 2. Customs duties a) customs duties from legal persons Law no. 30/1978 on the Customs Code of Romania; Decree no. 337/1981 for the approval of the Regulation; Government Decision no. 673/1991 on the customs import tariff of Romania b) customs duties and other incomes collected from individuals through customs units Law no. 30/1978 on the Customs Code of Romania; Decree no. 337/1981 for approval of the Customs Regulation; Government Decision no. 673/1991 on the customs import tariff of Romania; Government Decision no. 685/1990 on the customs procedure applicable to individuals; Government Decision no. 1.046/1990 on the application of certain provisions of the customs procedure of goods belonging to individuals; Government Decision no. 1.107/1990 on the establishment of the single store tax on goods retained by customs at the entrance to the country 3. Other indirect taxes a) increases and penalties for unearned income at the time of the normative act regulating the respective income; Government Ordinance no. 14/1992 on the modification of the level of late increases due for non-payment within the budget due to the budget, approved by Law no. 114/1992 b) other receipts from indirect taxes-income from reserves for the preliminary expenses remaining unconsumed in the previous year and found in the current year at the autonomous regions and companies with capital of statInstructions The Ministry of Finance for the application of the accounts plans-the value of the packages and palettes accompanying the goods, included in their price, imported by the autonomous regions and the companies with capital of statDecree no. 146/1980 on some measures to improve the movement, use and recovery of packaging for goods unfurled by retail trade B. Non-tax income 1. Payments from the net profit of the self-levelsLaw no. 15/1990 on the reorganization of state economic units as autonomous kings and commercial companies; Law no. 12/1991 12/1991 on profit tax 2. Payments from public institutions a) metrology fees Government Ordinance no. 20/1992 on the activity of metrology b) fees for patents and registration of trade marks Law no. 120/1992 on fees for patent applications for inventions and for patents; Government Decision no. 274/1991 on taxes on factory, trade and service marks, as well as on product designations of origin; Legeanr. 129/1992 on the protection of industrial drawings and models c) revenues from navigation activity and other service provision in ports and, fees for the use of roads and airports civileLaw no. 45/1992 on the establishment of the level of taxes in fixed amounts, due to the state, in lei, by individuals and legal entities and the introduction of the payment of the tax on the means of transport with mechanical traction and means of transport on water, autonomous regions, companies and other economic agents organized as legal entities d) consular fees Government Ordinance no. 24/1992 on the establishment of consular services and fees charged for their provision e) fees for analyses carried out by laboratories, other than sanitary ones, from the Government Decision no. 573/1992 on the attributions, organization and functioning, within the competence of the Consumer Protection Office, the Division for Quality Control of Wine and Alcoholic Beverages f) revenues from the collection of the counter-works pests and diseases in the vegetable sector-Law no. 43/1990 on some measures to stimulate the peasantry and economic activity of state agricultural units g) incomes of livestock breeding and selection units Decree-Law no. 43/1990 on some measures to stimulate the peasantry and economic activity of state agricultural units h) incomes of constituencies, laboratories and veterinary dispensaries-Law no. 43/1990 on some measures to stimulate the peasantry and economic activity of state agricultural units i) payments from the revenues of public institutions and self-financing activities 151/1975 on the self-financing of some activities of state institutions, with subsequent additions j) taxes and other income from the protection of the environment 792/1992 on the organization of the Ministry of Water, Forestry and Environmental Protection k) other revenues from public institutions-revenues made from the marketing of standards and other speciality publications Government Decision no. 483/1992 on the functioning of the Romanian Institute of Standardization as a specialized body of the central public administration in the field of standardization-revenues from the sale of reports and from the news services made by "Rompres" Government no. 742/1992 on measures to organize the National Press Agency "Rompres"-fees for obtaining authorization decisions in the field of audiovisual Government Ordinance no. 16/1992 16/1992 on the fees for issuing authorization decisions in the field of audiovisual 3. Miscellaneous revenue a) income from the application of the Extinction Prescription no. 167/1958 on Extinction Prescription; Decree no. 219/1960 on the obligations of the debtor units, as a result of the extinctive prescription b) incomes from the fines imposed according to the legal provisions 32/1968 on the establishment and sanctioning of contraventions; laws specific to the activity for which fines are established c) receipts from the quota retained according to Law no. 6/1973Law no. 6/1973 for amending the Criminal Code; Law no. 104/1992 for the modification and completion of the Criminal Code, the Code of Criminal Procedure and other laws, as well as for the abrogation of Law no. 59/1968 59/1968 and Decree no. 218/1977 d) refunds of funds from the budget financing of previous years Law no. 10/1991 on public finances e) collection of instalments due to external loans granted from budget government agreements f) collection of interest related to external loans granted from budget Government grants g) payments from units commercial economic activities in the public sector, representing pluses of goods and products found on the occasion of the remaining definitiveH. C. M. no. 1.397/1974 on some measures for the realization of savings on the expenses of economic units in the public sector h) revenues from the concession Government Decision no. 1.228/1990 on the approval of the methodology of concession, rental and location of management; Law no. 15/1990 on the reorganization of state economic units as autonomous kings and commercial companies i) income from penalties collected according to the Government Decision no. 90 /1991Government Decision no. 90/1991 on some measures for the motivation of consumers in the rational use of natural gas, electricity and thermal energy j) collection of interest rates related to monthly rates from the sale of dwellings built from state funds Law no. 85/1992 on the sale of dwellings and premises with another destination, built from state funds and funds of economic units or state budget k) receipts from other sources-prices and tariffs established or practiced Government no. 211/1991 on some measures in the field of prices and tariffs-the amounts obtained from the valorization of foreign assets and means become state property through confiscations, abandonments, succeeding Government Decision no. 662/1991 on how to capitalize on goods that became state property according to the law; Law no. 56/1992 on the state border of Romania-unrestricted bail, constituted according to Law no. 32 32 /1990Law no. 32/1990 for the modification and completion of some provisions of the Code of Criminal Procedure-collection of 85% of the fees for the issuance of documents of approval and attestation of gambling in order to functionsGovernment Decision no. 486/1992 for the approval of the Regulation on the organization and functioning of the Commission on coordination, approval and attestation of gambling and some amendments to the Government Decision no. 181/1992-fees for the issuance of title to the land. 71/1991 on the establishment of the fee for the issuance of property titles on land; Government Ordinance no 6/1992 on the provision of necessary funds in 1992 for the application of the provisions of the Land Fund Law 18/1991, approved by Law no. 114/1992 114/1992 l) capital income 1. Income from the valorization of some assets of the state-income from the valorization of some goods of public institutions 10/1991 on public finances-income from the recovery of stocks from the state reserve and mobilizationLaw no. 82/1992 82/1992 on national material reserves II. For local budgets I. CURRENT INCOME A. Tax income A1. Direct taxes 1. Tax on profitLaw no. 12/1991 on profit tax; Law no. 55/1991 for amending art. 5 5 of Law no. 12/1991 on profit tax and Government Decision no. 804/1991 804/1991 on profit tax 2. Taxes and taxes from population a) tax on agricultural land of population Law no. 2/1977 on agricultural tax; Government Ordinance no. 15/1992 on local taxes and fees, approved by Law no. 114/1992 b) the tax on the income of self-employed, craftsmen and other natural persons, independent and family associations Decree no. 153/1954 on the income tax on population, as amended; Decree-Law no. 54/1990 on the organization and conduct of economic activities on the basis of free initiative; Government Decision no. 201/1990 on the approval of the implementing rules of Decree-Law no. 54/1990; Government Ordinance no. 11/1992 on the conduct and taxation of the car taxi activity, approved by Law no. 114/1992; Decree no. 394/1973 on the imposition of income made from real estate rentals c) the tax on buildings and land of population Law no. 25/1981 on local taxes and fees; Decree no. 425/1981 on the establishment and collection of local taxes and fees; Law no. 50/1991 regarding the authorization of construction execution and some measures for housing realization; Government Ordinance no. 15/1992 on local taxes and fees, approved by Law no. 114/1992 d) taxes on means of transport owned by natural persons Law no. 25/1981 on local taxes and fees; Decree no. 425/1981 on the establishment and collection of local taxes and fees; Government Ordinance no. 15/1992 on local taxes and fees, approved by Law no. 114/1992; Law no. 45/1992 on the establishment of the level of taxes in fixed amounts due to the state, in lei, by natural and legal persons and the introduction of the payment of the tax on the means of transport with mechanical traction and means of transport on water, autonomous regions, companies and other economic agents organized as legal entities e) stamp duties on successions and other stamp duties from populationDecree no. 199/1955 on stamp duties; H.C. M, no. 911/1955 on the establishment of the list of acts and facts subject to stamp duties, as well as the stamp duty tariff, as amended; Law no. 71 71 /1991on the establishment of the fee for the issuance of property titles on land; 45/1992 on the establishment of the level of taxes in fixed amounts due to the state, in lei, by natural and legal persons and the introduction of the payment of the tax on the means of transport with mechanical traction and means of transport on water, autonomous regions, companies and other economic agents organized by legal entities; Government Decision no. 1295/1990 on stamp duties for the actions and applications introduced at the courts, as well as on the notary acts and the services provided by them, with subsequent amendments and completions; Government Ordinance no. 15/1992 on local taxes and fees, approved by Law no. 114/1992 f) other taxes and fees from populationLaw no. 25/1981 on local taxes and fees; Decree no. 425/1981 on the establishment and collection of local taxes and fees; Decree no. 504 /1957on the production, sale, circulation and disposal of alcoholic beverages; Law no. 45/1992 on the establishment of the level of taxes in fixed amounts due to the state, in lei, by natural and legal persons and the introduction of the payment of the tax on the means of transport with mechanical traction and means of transport on water, autonomous regions, companies and other economic agents organized as legal entities; Government Ordinance no. 15/1992 on local taxes and fees, approved by Law no. 114/1992; Law no. 18/1968 on the control of some goods of individuals, which were not acquired in a lawful manner 3. Other taxes directGovernment Decision no. 251/1991 on the establishment of the tax for the use of land for purposes other than for vegetal, agricultural or forestry production; Government Ordinance no. 15/1992 on local taxes and fees, approved by Law no. 114/1992 a) tax on the use of state property land b) tax on buildings from legal persons Law no. 25/1981 on local taxes and fees; Decree no. 425/1981 on the establishment and collection of local taxes and fees,; Government Ordinance no. 15/1992 on local taxes and fees, approved by Law no. 114/1992 c) tax on means of transport owned by legal persons Law no. 25/1981 on local taxes and fees; Decree no. 425/1981 on the establishment and collection of local taxes and fees; Law no. 45/1992 on the establishment of the level of taxes in fixed amounts due to the state, in lei, by natural and legal persons and the introduction of the payment of the tax on the means of transport with mechanical traction and means of transport on water, autonomous regions, companies and other economic agents organized as legal entities; Government Ordinance no. 15/1992 on local taxes and fees, approved by Law no. 114/1992 114/1992 A2. Indirect taxes 1. Tax on the performance Government Decision no. 679/1991 on tax on shows; Government Ordinance no. 15/1992 on local taxes and fees, approved by Law no. 114/1992 2. Other indirect taxes a) stamp duties from legal persons Decree no. 199/1955 on stamp duties; H.C.M. no. 911/1955 on the establishment of the list of acts and deeds subject to stamp duties, as well as the stamp duty tariff, as amended; Government Decision 1.295/1990 on stamp duties for actions and applications introduced at the courts, as well as on the notary acts and the services provided by them, with subsequent amendments and completions b) increases and late penalties for unearned income at the time Government Ordinance no. 14/1992 on the modification of the level of late increases due for non-payment within the budget due to the budget, approved by Law no. 114/1992; the normative act governing the income in question c) other receipts from indirect taxes 974/1968 on the conditions for the extraction of mineral substances useful for construction in the quarries and ballasters under the direct administration of local councils; 18/1991 B. Non-tax revenue 1. Payments from the net profit of the autonomous regions of subordination to the Law no. 12/1991 on profit tax; Law no. 15/1990 on the reorganization of state economic units as autonomous kings and commercial companies 2. Aquarius from public institutions a) fees for the examination of drivers of motor vehicles, issuance of driving licenses and other income on traffic on public roads Decree no. 328/1966 on traffic on public roads, republished in 1984, as amended; Law no. 45/1992 on the establishment of the level of taxes in fixed amounts due to the state, in lei, by natural and legal persons and the introduction of the payment of the tax on the means of transport with mechanical traction and means of transport on water, autonomous regions, companies and other economic agents organized as legal entities 3. Miscellaneous income a) income from the recovery of costs, imputations and indemnification Criminal Code, Civil Code, Labor Code b) income from fines imposed according to legal provisions 32/1968 on the establishment and sanctioning of contraventions; specific laws to carry out the activity for which fines are established c) refunds of funds from the local budget financing of the previous years Law no. 10/1991 on public finances d) revenues from the concession Government Decision no. 1.228/1990 on the approval of the methodology of concession, rental and location of management C. Income from capital 1. Income from the valorization of some assets of the state a) income from the valorization of some goods of public institutions 10/1991 on public finances; Land Fund Law no. 18/1991 b) incomes from the sale of dwellings built from state funds Law no. 79/1992 79/1992 on the establishment and use of the special fund from the amounts collected from the sale of dwellings built + Annex 3 INCOME CATEGORIES that fully pass from the state budget to local budgets, as well as the categories of public institutions whose material expenses and the nature of service benefits will be ensured from local budgets since 1993 A. The categories of income that fully pass from the state budget to the local budgets 1. Taxes on means of transport owned by legal entities 2. stamp duties from legal entities 3. Taxes for the examination of drivers of motor vehicles, issuance of driving licences and other income on traffic on public roads 4. Income from the recovery of costs, imputations and compensation 5. Refunds of funds from local budget financing of previous years 6. Income from the sale of houses built from state funds B. The categories of public institutions whose material expenditure and the nature of the service provision will be ensured from the local budgets 1. In the health field: -Dispensaries -Hospitals *) -Sanatoriums, spores and dispensaries with stationary TBC*) --Crese -Baby swings -Centers for harvesting and preserving the blood *) -Rescue stations *) --Other institutions 2. In the field of social assistance --Home and retirement home -Hospital-hospital for disabled and chronically ill -Camine for infirm and camine-atelier children *) NOTE: It is still financed, in full, from the budget of the relevant ministry, the medical facilities subordinated directly to the Ministry of Health and the other ministries. -------------- Note * *) Except the units that, according to the present law, remain subordinated to the relevant ministry. + Annex 4 AMOUNTS BROKEN DOWN from the payroll tax -thousand lei-Sume TOTAL73.054.400 1.ALBA1.180.300 2.ARAD1.765.100 3.ARGES1.268.700 4.BACAU3.026.800 5.BIHOR1.930.200 6.BISTRITA-NASAUD1.259.400 7.BOTOSANI2.163.400 8.BRASOV892.300 9.BRAILA1.136.600 10.BUZAU2.049.700 11.CARAS-SEVERIN1.825.600 12.RIDERS 1.149.400 13.CLUJ2.426.800 14.CONSTANTA1.878.300 15.COVASNA1.111.000 16.DIMBOVITA1.613.200 17.DOLJ1.920.800 18.GALATI1.044.400 19.GIURGIU1.041.900 20.GORJ1.011.500 21.HARGHITA1.255.600 22.HUNEDOARA300.500 23.IALOMITA909.900 24.IASI2.075.700 25.MARAMURES2.470.500 26.MEHEDINTI1.358.100 27.MURES2.173.900 28.NEAMT2.095.200 29.OLT1.606.400 30.PRAHOVA1.833.100 31.SATU MAGNIFIC2.240.600 32.SALAJ1.199.700 33.SIBIU1.934.200 34.SUCEAVA2.342.100 35.TELEORMAN1.521.200 36.TIMIS3.766.400 37.TULCEA1.312.100 38.VASLUI1.691.900 39.VILCEA1.402.300 40.VRANCEA1.899.300 41.MUNICIPALITY OF BUCHAREST 4.898.400 42.AGRICULTURAL SECTOR + Annex 5 TRANSFERS from the state budget to the local budgets by county and Bucharest -thousand lei-TOTAL TRANSFERURIdin care for: Ensuring the social protection of the population for thermal energy and urban travel transport TOTAL206.062.200106.502.20099.560.000 1.ALBA2.317.0001.351.000966.000 2.ARAD3.854.1002.085.1001.769,000 3.ARGES2.606.6001.993.600613,000 4.BACAU3.653.5002.491.5001.162,000 5.BIHOR4.614.3002.666.3001.948,000 6.BISTRITA-NASAUD1.724.7001.079.700645.000 7.BOTOSANI2.799.4001.127.4001.672,000 8.BRASOV6.309.7004.676.7001.633,000 9.BRAILA3.213.4002.131.4001.082,000 10.BUZAU1.797.4001.006.400791.000 11.CARAS-SEVERIN2.580.8001.891.800689,000 12.RIDERS 1.568.8001.207.800361.000 13.CLUJ6.608.6004.579.6002.029.000 14.CONSTANTA6.300.5003.353.5002.947,000 15.COVASNA1.168.000851.000317,000 16.DIMBOVITA1.674.3001.025.300649,000 17.DOLJ5.491.5003.007.5002.484,000 18.GALATI6.949.3003.188.3003.761.000 19.GIURGIU1.874.300621.3001.253.000 20.GORJ1.432.700727.700705.000 21.HARGHITA1.653.0001.195.000458,000 22.HUNEDOARA5.635.8002.686.8002.949,000 23.IALOMITA1.998.400845.4001.153,000 24.IASI4.607.8003.187.8001.420,000 25.MARAMURES3.843.5002.276.5001.567,000 26.MEHEDINTI1.372.400749.400623.000 27.MURES4.332.2003.268.2001.064,000 28.NEAMT3.648.7001.799.7001.849,000 29.OLT2.717.100921.1001.796,000 30.PRAHOVA6.399.8003.059.8003.340,000 31.SATU MAGNIFIC1.389.500755.500634,000 32.SALAJ1.339.100568.100771.000 33.SIBIU3.256.9001.950.9001.306.000 34.SUCEAVA3.341.2001.965.2001.376,000 35.TELEORMAN1.442.000799.000643.000 36.TIMIS8.738.5005.427.5003.311,000 37.TULCEA1.897.900764.9001.133,000 38.VASLUI3.705.2002.140.2001.565.000 39.VILCEA4.302.1001.449.1002.853.000 40.VRANCEA3.424.2002.170.2001.254.000 41.MUNICIPALITY OF BUCHAREST 67.564.00027.444.00040.120.000 42.AGRICULTURAL SECTOR + Annex 5a LIST categories of objectives and investment works financed from transfers from the state budget, in full or in addition to own sources, other legal funds constituted to finance such investments and allowances approved with this destination from local budgets 1. New works, extensions and modernizations of networks, plants and thermal points 2. Water supply 3. Treatment plants, collection and pumping stations 4. Sewers 5. Hydrotechnical threats of local interest, in intravilan 6. Technical-publishing works related to housing complexes 7. Construction, extension and modernization of roads and local bridges, streets, uneven passages in localities 8. Development of the urban passenger transport network, including facilities with trams, buses and trolleybuses NOTE: The other investment objectives, according to the law, in the competence of financing the local authorities will be financially covered from the own funds of the units, bank loans, other resources constituted for this purpose, according to the law and in completion, from allowances from local budgets. + Annex 6 CATEGORIES OF INCOME AND EXPENDITURE considered the establishment of the amounts broken down from the payroll tax and transfers from the state budget to the local budgets for 1993 No. Name of income and expenses CHAPTER I Own incomes and expenses that are provided in the budgets of the counties, of the agricultural sector Ilfov and of the city of Bucharest A. OWN INCOME (taxes, taxes and other incomes) 1.Profit tax from the autonomous regions of the county, Ilfov agricultural sector and the city of Bucharest 2.Taxes for the use of state property land 3.stamp taxes from legal entities 4.Penalties and increases for non-target income in terms of taxes, fees and income covered by Chapter I letter A 5.Aquarius from the net profit of the autonomous regions from the subordination of the county, the agricultural sector Ilfov and the city of Bucharest 6.Restitutions of funds from the local budget financing of the previous years of public institutions (subordinated to the county) B. EXPENDITURE 1.Culture and art 2.Gospodarie communal and housing 3.XX_ENCODE_CASE_One expenditure for the bodies of the county executive authorities and of the city of Bucharest 4.Transport and communications 5.Other actions 6.The budget reserve fund CHAPTER II expenses that are provided in the own budgets of the communes, cities, municipalities and sectors of Bucharest A. OWN INCOME (taxes, taxes and other income) 1.Profit tax from the autonomous regions of the subordination of cities, Tax on buildings from legal entities 3.Taxes on means of transport owned by legal entities 4.Taxation on agricultural land of population 5.Tax on income free-professionals, craftsmen and other independent individuals and associations family 6.Tax on buildings and land from the population 7.Taxes on the means of transport owned by individuals 8.stamp duties on successions and other stamp duties from the population 9.Other taxes and fees from the population 10.Taxation on shows 11.Other receipts from direct taxes 12.Penalties and increases for non-fixed income in term of taxes, fees and revenues contained in Chapter II letter A 13.Aquarius from the net profit of autonomous regions of subordination of cities, municipalities and sectors of Bucharest 14.Other receipts from indirect taxes 15.Taxes for the examination of drivers of motor vehicles, issuance of driving licenses and other income on traffic on public roads 16.Other income from public institutions 17.Income from the recovery of expenses of the fines imposed according to the legal provisions 19.Restitutions of funds from the local budget financing of the previous years 20.Income from concessions 21.Incasations from other sources 22.Income from the valorization of some goods of public institutions 23.Income from sale of homes built from the funds of the state B. EXPENDITURE 1.Health (material expenses and service supplies, except for medicines, sanitary and laboratory materials for health facilities belonging to the Ministry of Health), excluding units medical from direct subordination of this ministry 2.Culture and art 3.Social assistance 4.Gospodarie communal and housing 5.XX_ENCODE_CASE_One expenditure for local bodies of the executive authority 6.Transport and communications 7.Other economic actions 8.Other actions 9.Budget reserve fund NOTE: The distribution of expenses on budgets is based on the subordination of the units, as well as the locality in which the institution has its headquarters, in the case of units that from 1993 were taken over with partial or total funding from local budgets. + Annex 6a LEVELS minimum expenditure on shares transferred to local public authorities -thousand lei-JUDETULSanatateSocial Assistance TOTAL23.200.0008.866.600 1.ALBA379.500226.707 2.ARAD634.800197.138 3.ARGES547.400242.920 4.BACAU717.600511.485 5.BIHOR752.100144.984 6.BISTRITA-NASAUD317.400152.867 7.BOTOSANI501.400153.171 8.BRASOV570.40082.740 9.BRAILA492.200103.662 10.BUZAU418.600103.980 11.CARAS-SEVERIN370.300157.371 12.RIDERS 285.20056.926 13.CLUJ795.800161.793 14.CONSTANTA1.212.100265.834 15.COVASNA266.800-16.DIMBOVITA450.800174.858 17.DOLJ729.100198.249 18.GALATI529.00093.040 19.GIURGIU174.800176.258 20.GORJ391.000157.362 21.HARGHITA386.400120.276 22.HUNEDOARA690.000133.876 23.IALOMITA204.70091.344 24.IASI1.018.900199.625 25.MARAMURES754.300186.685 26.MEHEDINTI315.10077.436 27.MURES669.300389.374 28.NEAMT545.100345.378 29.OLT372.600311.738 30.PRAHOVA692.300270.574 31.SATU MAGNIFIC356.500217.338 32.SALAJ241.500187.902 33.SIBIU455.400271.111 34.SUCEAVA535.900293.507 35.TELEORMAN368.000121.245 36.TIMIS940.700398.232 37.TULCEA292.100256.465 38.VASLUI391.000233.951 39.VILCEA358.800241.016 40.VRANCEA395.600142.522 41.MUNICIPALITY BUCHAREST2.504.500905.160 42.AGRICULTURAL SECTOR ILFOV175.000110.500 + Annex 7 BUDGET Special Fund for Research and Development for 1993 -thousand lei-Program 1993 I. REVENUES-TOTAL143.300,000 1.Revenue from the contribution of economic agents on receipts from industrial activity, construction-assembly, agricultural and forestry, transport and telecommunications, trade, tourism and supplies services141.600,000 2.Other income. EXPENDITURE-TOTAL145.400,000 1.XX_ENCODE_CASE_One expenses for the financing of national research and development programs approved under the law, other topics of major importance for the national economy, subsidizing technical, scientific literature and information-documentation activity, promoting the results of Romanian research through the presentation of exhibitions, symposiums and other such activities117.185.000 2.XX_ENCODE_CASE_One expenditures for the financing of national programs on prospections and works geological research for new deposits discoveries and evaluation -"House of the Academy" 4.000.000-"National Library" 1 000,000-investment objectives for the development of the base technical-materials of the research units according to the investment list approved under the conditions of legii5.000.000 4.XX_ENCODE_CASE_One expenses for the operation of the research and development advisory college, its commissions, as well as those for the administration Of total expenditure: 145.400,000 1. Current expenditures 135.400,000 1.1. Personnel expenses 115,000 1.2. Materialexpenses 135.285.000 2. Expenses of capital10.000.000 III. SURPLUS (+) /DEFICIT (-) -2,100,000 *) Note *) It covers from the availabilities existing in the account at the end of 1992. NOTE: The expenses of the special research and development fund will be carried out, until the approval of the law on the constitution and use of this fund, based on the decisions of the Advisory College for Applied Research and Development. + Annex 8 BUDGET the special fund for education for 1993 -thousand lei-Program 1993 I. REVENUES-TOTAL10.181.880 1.Revenue from the amounts collected by the institutions as home direction and cantina500.000 2.The aid fee in superior90.000 3.Taxes from Romanian students admitted above the figure 4.Net income of higher education integration activity with production, research, design and provision of services100.000 5.Revenue from the contribution of units to cover the expenses of the courses postuniversitare25,000 6.Revenue from the valorisation of courses and publications 7.Revenue from the artistic manifestations of higher education institutions and artistic500 8.Tuition fees from foreign nationals studying on their own currency 8.751.380 9.Other income of institutions of Learning100,000 II. EXPENDITURE-TOTAL12.574.880 of which: 1. Current expenditures 10.574.880 1.1. Personnel expenses 2,393,000 1.2. Materials8.181.880 2. Expenditures of capital2.000.000 III. SURPLUS (+) /DEFICIT (-) -2,393,000 *) Note *) The deficit covers the availability of the previous year. NOTE: The incomes made by the pre-university educational institutions, which, under the law, are due to them, will be administered on the extra-budgetary regime according to the provisions of the Law on Public Finance no. 10/1991 10/1991. + Annex 9 BUDGET the special health fund for 1993 -thousand lei-Program 1993 I. REVENUES-TOTAL70.912,000 Current income 70.912,000 Income from the social security contribution of 2% 65,360,000 Income from taxes on some activities and advertising of lor4,500,000 Income from the activity of the units sanitare1.052,000 II. EXPENDITURE-TOTAL73.912,000 HEALTH52.356,000 1.Current expenditures 50,356,000 1.1. Material expenses and services50.356,000 2.Capital expenditures 2,000,000 OTHER SOCIALE21.556,000 1.Current expenditures 21.556,000 1.1. Materialexpenses 21.556,000-Expenses for the compensation of drug prices 20.556,000-Expenses for the compensation of prices for internal medical prostheses and some sanitary materials established by the Ministry of Health 1.000.000 III. SURPLUS (+) /DEFICIT (-) -3,000,000 *) Note *) The deficit covers from the availability of the previous year of 3.000.0 million lei. + Annex 9a BUDGET the special health fund for 1993 HEALTH MINISTRY -thousand lei-Program 1993 I. REVENUES-TOTAL70.860.000 Current income 70.860.000 Income from the social security contribution of 2% 65,360,000 Income from taxes on some activities and advertising of lor4,500,000 Income from the activity of the units Sanitation1.000.000 II. EXPENSES-TOTAL73.860.000 HEALTH52.304,000 1.Current expenditures 50,304,000 1.1. Material expenses and services50.304,000 2.Capital expenditures 2.000.000 OTHER SOCIALE21.556,000 1.Current expenditures 21.556,000 1.1. Materialexpenses 21.556,000-Expenses for the compensation of drug prices 20.556,000-Expenses for the compensation of prices for internal medical prostheses and some sanitary materials established by the Ministry of Health 1.000.000 III. SURPLUS (+) /DEFICIT (-) -3,000,000 *) Note *) The deficit covers from the availability of the previous year of 3.000.0 million lei. + Annex 9b BUDGET the special health fund for 1993 TRANSPORT MINISTRY -thousand lei-Program 1993 I. REVENUES-TOTAL52.000 Current income 52,000 Revenue from the activity of sanitare52,000 II units. EXPENDITURE-TOTAL52.000 HEALTH52.000 1.Current expenditures 52,000 1.1. Material expenses and services52,000 III. SURPLUS (+) /DEFICIT (-)- + Annex 10 BUDGET the risk and accident fund for the special protection of persons handicapped for 1993 -thousand lei-Program 1993 I. REVENUES-TOTAL33.247,000 1.Contribution of economic agents (autonomous kings, commercial companies, cooperative organizations, foreign economic organizations based in Romania, representative from Romania of companies foreign employees who employ Romanian staff and individuals, who use employed work) 27,639,000 2.Monthly payments of legal entities for the amounts related to the number of handicapped persons not within 5.600,000 3.Donations of persons Physical and legal in the country and abroad 8,000 II. EXPENDITURE-TOTAL36.459.700 1.Providing healthcare 4.273.800 2.Payment of subscription fees for radio and TV appliance holders 64.400 3.Covering of the reduction of the cost of admission tickets to performances, museums, artistic events and sportive200,000 4.Payment of installation, transfer and telephone subscription fees, as well as the cost of an impulsuri213.600 5.Coverage of urban transport gratuity with means of transport in the commun3.490.000 6.Cogratuity coverage transport interurban3.600.400 7.Salaries for people who have in care, supervision and grants permanent aid to the minor or the handicapped adult 6.209.500 8.Special lunation10.500,000 9.Social pensions 4.620,000 10.State locations for children2.554.800 11.XX_ENCODE_CASE_One occasional expenses of payment of rights Provided by law for handicapped persons from care:673.200-expenses for staff managing the "Risk and accident fund" 83.200 12.Special aid of offspring III. SURPLUS (+) /DEFICIT (-) -3.212.700 *) Note *) The deficit covers from the availability of the previous year of 3,720.0 million lei. + Annex 11 BUDGET Special Fund for Social Insurance of Farmers for 1993 -thousand lei-Program 1993 I. REVENUE-TOTAL43.065.718 A. Own income 42.941.050 1.Contribution of insured persons 3.675.000 2.Contribution of economic agents 39.000.000 3.Other resources 266.050 B. Subsidies from the budget of stat124.668 II. EXPENSES-TOTAL48.597.918 1.Social insurance pensions 41.862.993 2.Temporary incapacity for temporary incapacity to work due to illness or injury 34.588 3.Maternity and care leave dignitaries, children378,000 4. 5.Balnear1.093.750 6.XX_ENCODE_CASE_One expenses for payment of pensis1.674.520 7.Medical assistance and compensation of drug prices for insurances2.405.000 8.Restitution from the loan of 6.408.1 million. lei granted in 1991 from the state social insurance budget, according to the Government Decision no. 154/ 1991776.617 9.Other expenditure for social insurances150 000 III. SURPLUS (+) /DEFICIT (-) -5.532.200 *) Note * *) The deficit shall be covered by the previous year's surplus. + Annex 12 BUDGET the special fund for the development and modernisation of the border crossing control points and the other customs units for 1993 -thousand lei-Program 1993 I. REVENUES-TOTAL17.750.000 1. Proceeds from the commission of 0.5% for customs services16.000.000 2. Other income. EXPENSES-TOTAL24.647,000 Other economic expenses 24,647,000 1. Capital expenditures 24,647,000 III. SURPLUS (+) /DEFICIT (-) -6,897,000 * *) Note **) The deficit covers from the availability of the previous year of 6,897,000 thousand lei. + Annex 13 BUDGET the special fund for the development of the energy system -thousand lei-Program 1993 I. REVENUES-TOTAL67.270.000 1.Revenue from the development fee included in the electricity tariff and thermice67.270.000 II. EXPENDITURE-TOTAL67.270.000 1.Capital expenditures 67.270,000-of which, for the nuclear27.000.000 III sector. SURPLUS (+) /DEFICIT (-)- + Annex 14 BUDGET special fund for the modernization of public roads for 1993-thousand lei- Program 1993I. REVENUE-TOTAL7.500.0001.Income representing the 5% share of the proceeds from the sale of petrol and auto diesel through the distribution stations. EXPENDITURE-TOTAL7.500.0001.Current expenditures 6.256,000 1.1. Materialexpenses 6.256.0002. Capital expenditure 1.244.000III. SURPLUS (+) /DEFICIT (-)- NOTE: Of the total fund of 7.5 billion lei, 70% are allocated to national roads and 30% to local roads. + Annex 15 BUDGET the special fund to protect insured persons for 1993 -thousand lei-Program 1993 I. REVENUES-TOTAL200,000 1.Revenue from the application of a coefficient of 1% on the volume of raw premiums 200 000 II. EXPENSES-TOTAL200,000 1.Current expenditures 200,000 1.1. Transfers200,000 III. SURPLUS (+) /DEFICIT (-)- + Annex 16 BUDGET the agricultural risk fund for the year 1993 -thousand lei-Program 1993 I. REVENUES-TOTAL35.300,000 1.Revenue from the contribution of economic agents on receipts from industrial activity, construction-assembly, transport and telecommunications, trade, tourism and services services35.300,000 II. EXPENDITURE-TOTAL35.300,000 1.Material expenditures, for:27.300,000-fighting diseases and pests in the vegetation6.000.000-preventing and combating epizooties7.500.000-preventing and combating floods and glacies400,000- the breeding and selection of animals3,000,000-programs for the asanation of animal effectives carrying diseases communicable to humans and the restoration of livestock *) 10.400,000 2.Subvents to cover the differences of tariff on exploitation and maintenance land improvement works 3.000.000 3.Loss coverage results as a result of natural calamities2.000.000 4.Capital expenditures *) 3.000.000-support of programs on breeding and improvement of horses of rasa1.000.000-equipment for the veterinary network-500.000-works of improvements land 1.500.000 Of total expenditure: 35,300,000 1. Current expenditures 32.300,000 1.1. Materials27.300,000 1.2. Grants and transfers5,000,000-subsidies for the coverage of the tariff differences in the operation and maintenance of works of land improvement 3.000.000-transfers2.000.000 2. Note *) The approval of the respective programs and the use of the funds provided for is made by Government decision, at the proposal of the Ministry of Agriculture and Food. Note ** **) The lists of investment objectives financed from these funds shall be established by the Ministry of Agriculture and Food, with the opinion of the Ministry of Finance. ------------------