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Law No. 22 Of 21 March 1995 State Budget For 1995

Original Language Title:  LEGEA nr. 22 din 21 martie 1995 bugetului de stat pe anul 1995

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LAW no. 22 22 of 21 March 1995 State budget for 1995
ISSUER PARLIAMENT
Published in OFFICIAL MONITOR no. 53 53 of 22 March 1995



The Romanian Parliament adopts this law + Article 1 (1) The state budget includes the financial resources mobilized at the disposal of the state, distributed mainly for the realization of social-cultural, instructive-educational actions, ensuring the defense of the country, public order and justice, the public authority, the financing of investments and activities of strategic interest, the stimulation of agricultural producers, the protection and restoration of the environment, the provision of social protection measures approved for the population, carrying out research programmes. (2) The state budget for 1995 is set at revenues in the amount of 14.684.3 billion lei, and at expenses in the amount of 16.616.7 billion lei, with a deficit of 1.932.4 billion lei. ((3) The summary of the state budget for 1995, carried out on incomes by chapters and subchapters, and on share expenses, is set out in Annex no. 1. ((4) The summary of the expenditure of the state budget for 1995, with the details of expenditure items, shall be set out in Annex no. 2, and the budgets of the principal authorising officers are set out in Annex no. 3 3 *). ----------- Note * *) Annex no. 3 is subsequently published and disseminated to those interested. + Article 2 (1) The revenues of the state budget are made up of current revenues in the amount of 14.675.8 billion lei and capital income in the amount of 8.5 billion lei. (2) In the current income, tax revenues are in the amount of 14.433.6 billion lei, of which 7.876.9 billion lei represent direct taxes and 6.556.7 billion lei indirect taxes. (3) The direct taxes are mainly from the profit tax in the amount of 4.284.4 billion lei and from the payroll tax in the amount of 3.512.7 billion lei. (4) In indirect taxes, the value added tax, excise duties and tax on crude oil from domestic production and natural gas shall be established in the amount of 5.018.0 billion lei, and customs duties in the amount of 849.7 billion lei. (5) Non-tax revenues are established in the amount of 242.2 billion lei and come from: payments from the net profit of autonomous regions in the amount of 76.0 billion lei, payments from public institutions in the amount of 72.9 billion lei and various revenues in the amount of 93.3 billion lei. (6) The income from capital is made from the valorization of public institutions ' assets in the amount of 5.5 billion lei and from the valorization of stocks from national reserves in the amount of 3.0 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 1995 to the state budget and to local budgets, as the case may be, are set out in Annex no. 4. + Article 4 (1) The taxation, taxes and other incomes of the state budget and local budgets for 1995 shall be made in accordance with the provisions of the normative acts governing these financial resources, as well as according to the provisions of this law ((2) For 1995, the National Bank of Romania shall calculate and owe the profit tax in the quota provided by the regulations in force, applied on the remaining incomes after deductible expenses according to the law, including the amounts intended for the subsidisation of interest on bank loans granted for the establishment of stocks of agri-food products necessary for the consumption of the population and stocks for the national energy program, in the autumn 1994-1995. (3) Organizations of blind persons and invalids, associations of handicapped persons and their economic units, as well as benefit associations shall exempt themselves from the payment of corporation tax. (4) Taxpayers, other than those mentioned in the previous paragraph, with a number of more than 250 employees, who have created protected, specially organized jobs, and who employ at least 3% persons who, according to the law, are considered handicapped in terms of their physical and intellectual capacity, benefit from the reduction of the corporate tax, in proportion to the share of those persons in the total employees (5) The production and valorization of objects and products necessary for the activity of worship, made by the units belonging to religious cults, are exempt from the payment of corporate tax (6) Provisions are maintained art. 68 68 of Law no. 64/1991 on patents patents. + Article 5 (1) In the economic structure, the expenditures of the state budget for 1995 shall be as follows: EXPENSES-TOTAL of which:-billion lei-16.616,7 1.Current expenses from them: 14.303, 8 a) personnel expenses 4.740, 7 b) material and services2.392, 5 c) subsidies and transfers5.581.5, 5 d) interest related to public debt 1.558, 2 e) amounts provided in global positions as reserves30.9 2.Capital expenditures of these: 2.096, 0 a) investments2.024, 3 b) expenditure on national and mobilizations71.7 3.Agreements115,7 4. external credit and interest payments and commissions therefrom which: 101,2 a) repayments of external loans 44.9 b) interest payments and commissions on external loans 56.3 (2) The expenses provided for in the state budget for 1995 are maximum limits, which cannot be exceeded, and their modification will be made under the law. Employment and expenses are made only in compliance with the legal provisions and within the approved limits. (3) In order to meet the approved personnel expenses, in 1995, the principal authorising officers will not be able to exceed the average number of personnel set out in Annex no. 3. The expenses for travel, secondments, transfers, provided in the budgets of the authorising officers for 1995, cannot be increased by transfers of budget credits. + Article 6 The expenses for social-cultural actions, which are financed from the state budget, are set in the amount of 4.626.4 billion lei, of which 2.778.2 billion lei represent personnel expenses, 534.0 billion lei of material expenses and services, 1.014,1 billion lei for allowances in addition to the own revenues of public institutions and transfers, 244.6 billion lei for capital expenditures and 55.5 billion lei for foreign loan repayments and interest payments and commissions related thereto. + Article 7 The expenses for education financed from the state budget are in the amount of 2.053.2 billion lei, of which 1.624.4 billion lei represent personnel expenses, 256.6 billion lei material expenses and services, 73.9 billion lei subsidies and transfers, 98.0 billion lei capital expenditures and 0.3 billion lei interest payments and commissions related to external loans. + Article 8 The health expenses financed from the state budget are in the amount of 1.502.3 billion lei, of which 1.141.9 billion lei represent personnel expenses, 185.3 billion lei material and services expenses, 119.9 billion lei capital and 55.2 billion lei for foreign loan repayments and interest payments and commissions related to them. + Article 9 The expenses for culture and art financed from the state budget are in the amount of 176.7 billion lei. + Article 10 The expenses for sports and youth activity financed from the state budget are in the amount of 52.7 billion lei. + Article 11 The expenses for the communal household and housing are set in the amount of 217.2 billion lei. + Article 12 (1) The expenses for defending the country shall be set in the amount of 1.772.7 billion lei (2) For the participation of the Romanian army under the Partnership for Peace Program and peacekeeping operations, expenses in the amount of 13.0 billion lei are established. (3) The revenue from the peacekeeping operations shall be transferred to the state budget. The Ministry of Finance is authorized to carry out, on a quarterly basis, the increase of state budget revenues and public debt expenditures with the amounts collected from peacekeeping operations. + Article 13 (1) The expenses for public order shall be established in the amount of 1.021.2 billion lei. (2) Of the amounts in lei and in foreign currency collected, according to the law, from fines and confiscations of amounts and goods by the personnel of the police units, firefighters and gendarmes, a quota of 15% will be retained by the Ministry of Interior, as extra-budgetary means, for to be used to finance capital expenditure, in accordance with the rules on public finances. + Article 14 The expenses for the Romanian Intelligence Service are set in the amount of 108.5 billion lei. + Article 15 ((1) The incomes in lei and in foreign currency collected by the Ministry of National Defence, the Ministry of Interior and the other components of the armed forces from the exploitation in the country and/or the export of goods in endowment, as well as from different supplies of services, will be fully retained by them to finance capital expenditures. (2) Public institutions referred to in par. ((1) shall report by the quarterly and annual accounts the manner of the formation of the revenues and the performance of the above-mentioned expenses. + Article 16 (1) The expenses for public authorities shall be set in the amount of 862.7 billion lei. Of the total of these expenditure shall be a) 21.1 billion lei for the Senate and 1113.7 billion lei for the Chamber of Deputies. The revenues made by the Chamber of Deputies will be fully retained by this for the coverage of current and capital expenditures related to the shares and activities that generated the respective revenues. The administration, accounting and reporting of the respective revenues and expenses will be carried out in extra-budgetary regime, and the availabilities at the end of the year will be carried over to the next year to be spent with the same destinations; b) 9.6 billion lei for the Romanian Presidency and 508.8 billion lei for the bodies of the executive authority, of which 29.3 billion lei for the Government and 479.5 billion lei for ministries and other specialized bodies of the public administration central; c) 167.1 billion lei for the judicial authority; d) 35.7 billion lei for the Court of Accounts, 1.0 billion lei for the Constitutional Court, 1.7 billion lei for the Legislative Council and 4.0 billion lei for the National Securities Commission. + Article 17 (1) The expenditure of the state budget for the economic field is set in the amount of 4.762.3 billion lei, of which: 242.3 billion lei personnel expenses, 662.9 billion lei material and services expenses, 2.777.1 billion lei for subsidies and transfers, 943.3 billion lei for capital expenditures, 115.7 billion lei loans to be granted for the realization of international economic cooperation operations and 21.0 billion lei interest payments and commissions related to external loans. (2) The expenditures of the state budget for economic actions include: a) 1.704.7 billion lei for agriculture, forestry, water and environment, irrigation, dissecting and combating soil erosion, support of programs on combating environmental pollution, capital expenditures; b) 770.9 billion lei for subsidies on products from the extractive sector, and for capital expenditures 428.4 billion lei; c) 86.0 billion lei for the domestic payment of the value of supplies of equipment and services for the Central Termoelectrica PUCHENG-China, representing the rates due in 1995 to the interest-free credit granted to Romania by People's Republic of China in 1970; d) 883.6 billion lei for transfers on activities in the field of national roads and bridges, railway infrastructure, airport administration, navigation, subsidies for public transport by metro and for transport of passengers and goods in the Danube Delta, as well as capital expenditures in transport and communications; e) 71.7 billion lei for the constitution of stocks at the national material reserve and for the mobilization reserve. + Article 18 (1) For the financing of the National Research and Development Program for the support of priority programs of fundamental and applied scientific research, the amount of 442.9 billion lei is allocated. The distribution of funds on research programs will be done under the law, in consultation with representatives of the branch patronage and the Consultative College for Research and Development, in order to ensure the application by economic agents research results to stimulate the modernization and retrofit of production. (2) In order to stimulate economic agents in the process of technological transfer of research-development results, by Government decision, funds from the budget of the Ministry of Research and Technology can be allocated, in addition to their own sources, within the limit of up to 20% of the total expenditure incurred by their application in practice. The allocation of funds from the budget of the principal loan officer will be carried out on the basis of co-financing contracts concluded between the Ministry of Research and Technology and economic agents. + Article 19 The expenses for prospections and geological research works for new deposits are set in the amount of 81.3 billion lei. + Article 20 (1) Within the expenditure of the state budget, the amount of 221.1 billion lei is established, representing allowances from the budgets of some ministries to complete the own incomes of subordinated public institutions, to which the financing of operation and investments shall be ensured, according to the law, from extra-budgetary income and from allowances granted from the budget. (2) Own revenues, allocations from the budgets of ministries and expenditures of these public institutions are set out in the annex to the budget of each ministry. (3) In the state budget was established, in order to support religious cults, the amount of 28.8 billion lei, of which 25.8 billion lei allowances for completing the salaries of the staff of worship units and 3.0 billion lei for the construction, repair, restoration and preservation of places of worship. + Article 21 (1) The expenditure on public debt is set in the amount of 1.558.2 billion lei, of which 1.499.2 billion lei interest on domestic public debt, 16.6 billion lei interest related to external public debt that, according to legal regulations, pay from the state budget and 42.4 billion lei expenses occasioned by the issuance and placement of government securities and the risk of guarantees granted by the state under the law. (2) The Government, through the Ministry of Finance, is authorized to contract, under the conditions Law no. 91/1993 on public debt, loans to finance the deficit of the state budget for 1995 in the amount of 1.932.4 billion lei, as well as to refinance the internal public debt whose rates are due in 1995. (3) In 1995, the rates for domestic public debt taken under the conditions Law no. 7/1992 , due by the end of the year, they will be reimbursed in full or in part from the financial sources resulting from the sale of shares that the state owns in commercial companies, in the amount of 19.0 billion lei, established and approved with this destination by the State Property Fund. + Article 22 (1) In 1995, the expenses for the stimulation of export and export production shall be set in the amount of 75.0 billion lei, of which: a) 65.0 billion lei aimed at stabilizing the interest rate on short-term and medium-term loans granted by the Export-Import Bank of Romania-S.A. and commercial banks for export production and for the export of machinery, machinery, installations complex and execution of objectives abroad, as well as for other exports credited in the short term, carried out in 1994 and 1995, according to the legal provisions; b) 10.0 billion lei expenses for insurance, on behalf and on behalf of the state, of export credits granted in 1995. (2) The release of the amounts provided in the state budget for the stimulation of export and export production shall be made by the Ministry of Finance in a single tranche, for the establishment, at the Export-Import Bank of Romania-S.A., of the funds for stabilizing the interest rate and securing export credits, based on the annual foreign trade support program on behalf of and on behalf of the state, approved by the Interministerial Committee of Guarantees and Foreign Trade Credits. + Article 23 At the expense part of the state budget shall be established and used, on the basis of Government decisions: a) The intervention fund at the disposal of the Government, in the amount of 8.0 billion lei, to eliminate the effects of natural calamities; b) The budgetary reserve fund at the disposal of the Government, in the amount of 20.9 billion lei, which is used to finance new actions and tasks during the year; c) Fund available to the Government of Romania for relations with the Republic of Moldova, in the amount of 2.0 billion lei. + Article 24 (1) In order to meet within the limit approved for the deficit of the state budget, the budgetary appropriations of the main authorising officers, provided for in 1995, shall be blocked at a rate of 20% of the annual provisions. These funds may be employed and used by the principal authorising officers only after their release, starting with the II/1995 quarter, for some investment priority works, and from the III/1995 quarter for the other budget credits, with the approval of the Prime Minister, depending on the degree of achievement of the state budget revenues and on the basis of justified requests of the main authorising officers, with the opinion of the Ministry of Finance. (2) The following expenses are exempted from the provisions of the previous paragraph: state allowances and other aid for children; pensions, aid and allowances granted according to the law; scholarships for students and students; personnel, with the exception of travel, posting and transfer expenses; public debt interest rates; amounts set out in global positions as reserves; amounts intended to promote and support export; foreign and foreign loan repayments; and interest payments and related fees. + Article 25 (1) In 1995, from the payroll tax will be established and will be charged to the local budgets amounts broken down from this income due to the state budget, representing 1.109.1 billion lei, according to Annex no. 5 5, of which: a) 1.031.1 billion lei distributed by county, Bucharest municipality and Ilfov agricultural sector; b) 78.0 billion lei, the amount reserved for social aid that will be distributed by Government decision, according to the law. (2) In 1995, transfers from the state budget to local budgets in the amount of 1.100.0 billion lei are granted, according to Annex no. 6, with the following destinations: a) ensuring social protection for the thermal energy delivered to the population, to which by cumulating the wholesale price of the producers with the distribution tariff exceeds the maximum level of the delivery price established for the population, except the wholesale price of thermal energy delivered by the Autonomous Electricity Regia "Renel" as a manufacturer, as well as ensuring the functionality of public, passenger transport services, according to the legal provisions, which can be covered in addition and from own income and from amounts broken down from the tax on salaries; b) capital expenditure on further or new investment objectives and works, of the nature of those set out in Annex no. 7, in full or in addition to their own sources, other legal funds constituted to finance such investments and allowances approved with this destination through local budgets. (3) Local and county councils will ensure as a priority, from the approved transfers for capital expenditures, the financial resources necessary to complete and continue the respective works, correlated with the approved execution durations. (4) 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 1995 are included in Annex no. 8. + Article 26 ((1) Maintenance and household expenses, those for current and capital repairs related to pre-university education units, material and service expenses, except for medicinal products and materials health related to health facilities, as well as total expenditure on social assistance, whose minimum limits on shares are set out in Annex no. 9, shall be ensured, for the respective public institutions, from the local budget of the administrative-territorial unit in whose territorial area they are located. ((2) The categories of public institutions and actions in the fields of pre-university education, health and social assistance, the expenses of which will be provided from local budgets under the previous paragraph, are included in Annex no. 10. (3) The incomes realized, according to the legal provisions, by the pre-university educational institutions, provided in Annex no. 10, remain at their disposal and may be used to finance material expenses and service supplies, according to the budget of the special income and expenditure fund approved to each public institution by the Ministry Education through territorial school inspectorates. (4) The incomes made under the provisions of Government Ordinance no. 22/1992 on health care financing, approved by Law no. 114/1992 ,, by the health institutions set out in Annex no. 10, remain at their disposal and may be used to finance material expenses, service supplies and their facilities, according to the budget of the special income and expenditure fund approved to each public institution by Ministry of Health, through territorial sanitary directions. + Article 27 The amounts broken down from the payroll tax and transfers from the state budget to the local budgets, established and approved according to Annex no. 5 5 and Annex no. 6 6, as well as the limits of expenditure approved for education, health and social assistance contained in Annex no. 9 the present law is distributed, within the amounts approved on the total county, Bucharest municipality and Ilfov agricultural sector, on communes, cities, municipalities, sectors of Bucharest, counties, Bucharest municipality and Ilfov agricultural sector for their own budgets by the local and county councils, in accordance with their legal competences, on the basis of the draft budget of each administrative-territorial unit, drawn up under conditions of autonomy, together with the territorial bodies Ministry of Finance + Article 28 (1) 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, until October 31, 1995, any changes in value in the investment lists, 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", with the classification in the volume of capital expenditures approved at that chapter. (2) The investment lists attached to the local budget, as well as their modification under the previous paragraph, shall be approved by each local public authority, with the opinion of the territorial bodies of the Ministry of Finance. + Article 29 (1) In addition to the provisions contained in the state budget, part of the expenses necessary for the operation and development of educational and cultural activities, for students and students, shall be financed from the own incomes realized, under the conditions legal provisions, by educational institutions, constituting the Special Fund for Education, which, in 1995, is established, on income and expenditure, according to Annex no. 11. (2) From the Special Fund for Education, amounts can be allocated to the student canteens for winter supply with some food products, on the basis of convention, the content of which is approved by the Government. The amounts allocated as advances shall be returned to the extent of the consumption of stocks, according to the conventions concluded, but no later than the end of the respective school year. + Article 30 Revenue and expenditure of the budget of the Special Fund for Health, for 1995, established under Law no. 114/1992 114/1992, are established according to Annex no. 12. + Article 31 ((1) The revenue and expenditure of the budget of the Risk Fund and accident for the special protection of handicapped persons, for 1995, established on the basis Law no. 53/1992 ,, as amended, are set out in Annex no. 13. ((2) The amounts that will be charged in 1995 from the remaining years of the previous years, as well as the remaining balance not used on December 31, 1994 will be used for the return of loans received from the state treasury in 1994 and for carrying out the expenses provided for in the budget of the Risk Fund and the accident for the special protection of persons + Article 32 Revenue and expenditure of the budget of the Special Fund for the development and modernization of the border crossing control points, as well as of the other customs units, for 1995, established under Law no. 8/1994 8/1994, are set out in Annex no. 14. + Article 33 Revenues and expenses of the budget of the Special Fund for the development of the energy system, for 1995, established under Government Ordinance no 29/1994, approved by Law no. 136/1994 136/1994, are set out in Annex no. 15. + Article 34 Revenue and expenditure of the budget of the Special Fund for the development and modernization of public roads, for 1995, established under Law no. 13/1994 13/1994, are set out in Annex no. 16. + Article 35 (1) The revenues and expenses of the budget of the Special Fund for the protection of insured persons, for 1995, shall be set in the amount of 1.0 billion lei, according to 17. ((2) The revenues of the Special Fund for the protection of insured persons shall be constituted by the application of a quota of 0,5% on the volume of gross premiums collected by insurance companies from insurance activity, except for life insurance. (3) The special fund for the protection of insured persons shall be used for the payment of compensation due in the event of bankruptcy of insurance undertakings. ((4) The management of the Special Fund for the protection of insured persons shall be made by the Ministry of Finance through the Office for the supervision of the insurance and reinsurance activity, and any available availabilities not used at the end of the year the next year with the same destination. The Ministry of Finance will develop rules on the constitution of the fund, the timing of the spill, the penalties for delay, the use and management of + Article 36 The balance of the budget of the Special Fund for Research and Development 2 2 and 3 of Law no. 67/1993, which remained unconsumed on December 31, 1994, as well as the amounts that will be charged during 1995 from the arrears of the previous years to this fund will be used, according to Annex no. 18, by the Ministry of Research and Technology, in 1995, for the return of loans received in 1994 from the state treasury, as well as for the financing of expenses of the nature of those provided for in Law no. 67/1993 67/1993. + Article 37 The revenues and expenses of the budget of the Special Fund for the supplementary pension of military pensioners, for 1995, established according to the legal provisions, are provided in Annex no. 19. + Article 38 (1) Autonomous regions and companies may carry out, annually, within the limit of a rate of up to 1,5% applied on the salary fund made annually, expenses, which are deductible when calculating the taxable profit, for the operation corresponding to activities or units under their administration according to the law, namely: kindergartens, nurseries, dispensaries, medical offices, museums, canteens, sports facilities, clubs, non-family homes, as well as for the schools they have under patronage. (2) Within the quota provided in par. (1), the said units may also allocate amounts to cover part of the expenses occasioned by: procuring gifts for the children of employees; partial coverage of the cost of transport to and from the employees ' workplace; partial support of the cost of treatment or rest tickets for their own employees and their family members, including transport; the granting of aid to 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. (3) The incomes of the nature referred to in par. (2) of this Article, made by employees, shall not be subject to taxation. + Article 39 (1) 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 income and expenditure related, including excise duties. (2) In the case of autonomous regions, the expenses of protocol, advertising and advertising shall be approved, as the case may be, by the Government, the local or county councils, with the revenue and expenditure budgets of the respective regions. + Article 40 (1) In case of non-payment within the legal deadlines of taxes, duties and other mandatory payments due, according to the law, to the state budget, to local budgets and to the budgets of special funds, the fiscal bodies of the Ministry of Finance and other bodies with powers in this regard, according to the law, will proceed to the application of enforcement measures to collect them. (2) In order to carry out the claims of the state, provided (1), by means of forced execution, the fiscal bodies of the Ministry of Finance and other bodies authorized in this regard, according to the law, may order the settlement of the respective amounts by introducing collection provisions, which constitute securities executors, which the banking bodies honor without the acceptance of the debtors, in the order of priority established by the law. (3) For the amounts due by any title to the budgets referred to in par. (1), for the purpose of honoring the enforceable securities, the cash availability will also be acted upon. (4) If the enforceable securities cannot be honored on the same day, the banking bodies will follow their execution from the daily receipts made in the debtor's accounts, until the liquidation of the receivables or until the beginning of the forced pursuit on the property elements of the debtors. (5) Against the enforcement measures applied by the tax authorities, debtors may introduce appeals to the competent court, according to the Code of Civil Procedure. (6) The forced execution will be preceded by a payment order, which will be communicated to the debtor 3 days before the day fixed for execution. This notice shall include, on a mandatory basis, the identification data of the debtor, the amounts due on each category of budgetary income or income of the budgets of the special funds, with the mention, as the case may be, of the related delay increases, calculated and highlighted until the date of communication of the summons. + Article 41 In 1995, the State Office for Inventions and Trademarks will be able to use a 30% share of the income in lei and in foreign currency, obtained from the national registration of marks and designations of origin, from the examination of international brands, from the taxes for patent applications and patent applications, as well as from fees for industrial drawings and models, for carrying 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 outside the country, as well as for the award the most valuable technical solutions presented. + Article 42 (1) To support the activity of citizens ' organizations belonging to national minorities, transfers from the state budget, through the budget of the General Secretariat of the Government, in the amount of 2,820 million lei, are allocated in 1995. The allocated amount is intended to partially cover the expenses occasioned by: minimum operation and endowment of premises, press activity, book, own publications, cultural, scientific actions, symposia and other such events organized in country, as well as for some actions abroad. (2) Of the amount of 2,820 million lei provided in par. (1), 2.520 million lei will be used for the activities in par. (1), and the amount of 300 million lei for the financing of programs and projects under the "European Campaign to combat racism, xenophobia, anti-Semitism and intolerance". (3) To support the activity of Romanians outside the country's borders, transfers from the state budget, through the budget of the General Secretariat of the Government, in the amount of 2.300 million lei, are allocated in 1995. (4) For the promotion of Romanian image and interests abroad, transfers from the state budget, through the budget of the General Secretariat of the Government, in the amount of 1,500 million lei, are allocated in 1995. (5) For the realization of actions of a scientific and social-cultural character, in justified situations, from the amounts allocated under the chapter "Culture and art", the General Secretariat of the Government may carry out expenses through public institutions, associations or other legal persons, on the basis of selection of price offers, in compliance with the economic efficiency criteria. ((6) The way of distribution and use of the amounts for the actions provided for in this Article shall be approved by Government Decision, at the proposal of the General Secretariat of the Government, the Council for National Minorities, the Standing Committee of the Romanian Spirituality Congress and other interested institutions, as the case may be. + Article 43 Money availability, from the current year activity, as well as from previous years, to the budget of the Fund for the payment of unemployment benefits and to the budget of the Fund for the payment of the additional pension will be kept in the state treasury, to which they will calculate and interest rates will be paid, according to legal regulations. + Article 44 Proceeds from the restitution of loans granted from the state budget for the establishment of bodies of public guards, according to the provisions of Law no. 26/1993 on the establishment, organization and functioning of the Corps of public guards, are made income to the own budget of the county council, the city of Bucharest and the agricultural sector Ilfov, as the case may be, for the purpose of the they will follow the collection of these amounts, according to the conventions concluded with the bodies of public guards. + Article 45 (1) The principal and secondary authorising officers shall approve and transmit to the public institutions subordinated the budgets on the expenditure structure set out in Annex no. 3, within 30 days from the date of entry into force of this Law. (2) Within the period provided in par. (1), the Government will approve the revenue and expenditure budgets of the autonomous regions, for 1995, from the authority of the ministries and other specialized bodies of the central public administration, on their proposal, with the opinion of the Ministry Finances. (3) Local councils and county councils will finalize and approve local budgets and budgets of autonomous regions in subordination within 45 days of the entry into force of this law. + Article 46 For the implementation of measures to accelerate the restructuring and reform of the economic sector, strengthen financial discipline and improve settlements in the economy, the Government is authorized that, within the amount of the will agree with the International Monetary Fund, to include in the state budget for 1995 a distinct position-the financial recovery fund-from which expenses of the nature of those provided for in Government Ordinance no. 13/1995, with the corresponding reflection in the amending budget. + Article 47 The Government is authorized that, within 30 days from the date of entry into force of this Law, it shall approve, by decision, the actions and categories of expenses for which up to 30% of public funds will be able to be made in advance payments, the criteria, procedures and limits that will be used for this purpose, with a view to speeding up the investment process, improving infrastructure in transport, as well as for purchases of goods, works or service achievements and the execution of scientific research contracts. + Article 48 The Government may submit to the Parliament proposals to rectify the state budget for 1995 as a result of changes in the evolution of macroeconomic indicators, fiscal measures, adaptation of legislation to market economy conditions or other justified cases. + Article 49 Annexes no. 1-19 are an integral part of this law. This law was adopted by the Chamber of Deputies and the Senate, in the joint meeting of March 1, 1995, in compliance with the provisions of 74 74 para. (2) of the Romanian Constitution. PRESIDENT CHAMBER OF DEPUTIES ADRIAN NASTASE SENATE PRESIDENT prof. univ. dr. OLIVIU GHERMAN Bucharest, March 21, 1995. No. 22. + Annex 1 STATE BUDGET FOR 1995 -thousand lei-State budget for 1995External loan entries for 1995Total (3 = 1 + 2) A123 I. REVENUES-TOTAL14.684.250,000 14.684.250,000 A. Current income 14.675.750,000 14.675.750,000 1. Fiscale14.433.530,000 14.433.530,000 1.1. Direct taxes 7.876.850,000 7.876.850,000 Tax on profit4.284.400,000 4.284.400,000 Income tax 3.512,750,000 3,512,750,000 Pay tax-total4,621,800,000 4,621,800,000 Amounts broken down from payroll tax for budgets locale-1.109.050.000 -1.109.050.000 Other direct levies 79.700.000 79.700.000 Dividend tax at commercial companies 78.000.000 78.000.000 Income tax obtained from illicit commercial activities or non-compliance with the Law on protection of consumers1.200,000 1.200,000 Other tax receipts Directe500,000 500,000 1.2. Indirect taxes 6.556.680.000 6.556.680.000 Excise and tax on circulation1.255.951.000 1.255.951.000 Accize733.151.000 733.151.000 Tax on crude oil from domestic production and natural gas 522.800,000 522.800,000 Customs taxi849.700.000 849.700,000 Customs duties from legal persons 804.700.000 804.700.000 Customs and other income collected from individuals through customs units 45,000,000 45,000,000 Other indirect taxes 689,000,000 689,000,000 Majorities and late penalties for unharmed income at the time 548.000.000 548.000.000 Fees for Licensing in order to practice the games of noroc12.000.000 12.000.000 Border Crossing Fee 126.000.000 126.000.000 Compensations1.500.000 1.500.000 Other receipts from indirect taxes 1.500.000 1.500.000 Tax on value added 3.762.029,000 *) 3.762.029.000 ___________ *) Does not include the influence of the import of crude oil, carried out for the implementation of the national energy program, for the period September 1993 to April 1994, for which the Government is authorized to, on the basis the results of the control, to exempt the importer from the payment of the tax value added. 2. Non-tax revenue 242.220,000 242.220,000 Aquarius from net profit of self-levels76,000,000 76,000,000 Aquarius from public institutions72.900.000 72.900,000 Metrology Taxes 500,000 500,000 Patent fees of inventions and registration of the manufacturer's trademarks 2.000.000 2.000.000 Fees for the benefits and services performed by the port capitanies and for the issuance of transport permits with motor vehicles in international traffic of goods 5.000.000 5.000.000 Consulation40.800,000 40,800,000 Taxes for analysis by laboratories, others than the sanitary ones, from the institution 1.000.000 1.000.000 Income from the collection of the value of the works for the control of pests and diseases in the vegetal2.500.000 2.500.000 800,000 The incomes of the constituencies, laboratories and veterinary dispensaries 7.500,000 7.500.000 Payments from the revenues of public institutions and self-financing activities 300,000 Other income from public institutions11.000.000 11.000.000 Various income 93,320,000 93,320,000 Income from the application of the extinction prescription 5.500,000 5.500.000 Income from fines imposed according to the legal provisions Receipts from the quota retained according to Law no. 6/ 197312.000.000 1.200,000 12.000.000 1.200,000 Refunds of funds from budget financing of the previous years 35,000,000 35,000,000 Payments from commercial economic units in the public sector, representing pluses of goods and products, found on the occasion of the remaining definitions1.400,000 1.400,000 Income from concessions made 20,000 20,000 Revenue from penalties collected for non-compliance with the rational use of energy and natural gas 800,000 800,000 interest on monthly instalments from the sale of buildings . 800,000 Receipts from other surse19.000.000 19.000.000 Proceeds from the valorization of confiscated property and other amounts found once with confiscation, according to legii16.600,000 16.600,000 B. 8.500.000 Revenue from the valorisation of some assets of the states8.500.000 8.500.000 Income from the valorisation of some goods of public institutions 5.500.000 5.500.000 Income from the valorisation of stocks from the state reserve and mobility3.000.000 3.000.000 3.000.000 II. EXPENDITURE-TOTAL16.616.694.045420.340.200 *) 17.037.034.245 ___________ *) Depending on the development of loan programs, changes may be made in the structure and between the principal authorising officers, with the approval of the Government. Current expenses 14.303.845.108205.358.75014.509.203.858 Personal Expenses 4.740.671.211568.7504.741.239.961 Material and services2.392.540.13251.227.5002.443.767.632 Subsidies and transfers5.581.490.565153.562.5005.735.053.065 Subsidies for public institutions221.066.645 221.066.645 Subsidies on products and activities823.900,000 823.900,000 Subsidies to cover differences in price and tariff 829.500,000 829.500,000 Prime granted to agricultural producers 360.150,000 360.150,000 Transfers3.346.873.920153.562.5003.500.436.420 Interest related to public debt 1.558.250,000 1.558.250,000 Amounts provided in global positions as reserves30.893.200 30.893.200 Capital Expenditures 2.095.994.699214.981.4502.310.976.149 Borrowings 115.700.000 115.700,000 Loans granted for the completion of approved objectives through bilateral conventions and intergovernmental agreements 115.700.000 115.700.000 External loan repayments and interest payments and related commissions this101.154.238 101.154.238 External loan repayments 44.885.985 44.885.985 Interest and commission payments 56.268.253 56.268.253 Part I-Social-cultural expenditure 4.626.445.178243.435.0004.869.880.178 Current Expenditure 4.326.356.99051.796.2504.378.153.240 Personal Expenditure 2.778.254.485568.7502.778.823.235 Material and services533.990.02751.227.500585.217.527 Subsidies and transfers1.014.112.478 1.014.112.478 Subsidies for public institutions109.533.300 109.533.300 Transfers904.579.178 904.579.178 Expenses of capital244.576.238191.638.750436.214.988 External loan repayments and interest payments and related commissions there511.950 55.511.950 Education 2.053.217.1781.137.5002.054.354.678 Current Expenditure 1.954.874.378796.2501.955.670.628 Personal Expenses 1.624.368.015568.7501.624.936.765 Material and material expenses services256.620.085227.500256.847.585 Subsidies and transfers73.886.278 73.886.278 Subsidies for public institutions8.785.100 8.785.100 Transfers65.101.178 65.101.178 Capital Expenditure 98.001.500341.25098.342.750 External loan repayments and interest payments and related fees there341.300 341.300 Interest and commission payments 341.300 341.300 Sanatate1.502.310.000242.297.5001.744.607.500 Current Expenditures 1.327.270.91251.000.0001.378.270.912 Personal Expenditures 1.141.941.470 1.141.941.470 Material Expenses and services185.329.44251.000.000236.329.442 Expenditure of capital119.868.438191.297.500311.165.938 External loan repayments and interest payments and related commissions there55.170.650 55.170.650 External loan repayments 27.759,000 27.759,000 Payments of interest and commissions 27.411.650 27.411.650 Culture and arta176.720,000 176.720,000 Current Expenditures 154.036,000 154.036,000 Personal Expenses 11.822.800 11.822.800 Material Expenses and Services74.125,000 74,125,000 Subsidies and transfers68.088.200 68.088.200 Subsidies for institutions publice51.918.200 51.918.200 Transfers 16.170,000 16.170,000 Capital Expenditures 22.684,000 22.684,000 Social Assistance 24.230,000 24.230,000 Current Expenditures 20.207.700 20.207.700 Personnel expenditures 122.200 122.200 Material and material expenses services17.915.500 17.915.500 Subsidies and transferes2.170.000 2.170.000 Grants for public institutions2.170,000 2.170,000 Capital expenditures 4.022.300 4.022.300 Allowances and other aid for children485,410,000 485,410,000 Current expenditures 485,410,000 485,410,000 Subsidies and transfers485,410,000 485.410.000 Transferuri485,410,000 485,410,000 Pensions, aid and indemnity331.898,000 331.898,000 Current Expenditure 331.898,000 331.898,000 Subsidies and transfers331.898,000 331.898,000 Transfers331.898,000 331.898,000 Sports activity and of Youth 560,000 52,660,000 Expenses 52,660.000 Subsidies and transferes560,000 52,660,000 Subsidies for public institutions 46.660,000 46.660,000 Transfers 6.000.000 6.000.000 Part II-Communal and resident household 217.243.320 217.243.320 Household communal and habit217.243.320 217.243.320 Current expenditures 120.000.000 120.000.000 Subsidies and transfers120.000.000 120.000.000 Transfers120.000.000 120.000.000 Expenditure of capital97.243.320 97.243.320 Part III-Defence nationala1.772.740.000 1.772.740.000 Defence1.772.740.000 1.772.740.000 Current expenditures 1.322.104.729 1.322.104.729 Personal Expenditures 701.224,000 701.224,000 Material and services620.880.729 620.880.729 Capital Expenditures 450.001.471 450.001.471 External loan repayments and interest payments and commissions related to it633.800 633.800 External loan repayments 580.200 580.200 Interest and commission payments 53,600 Part IV-Public order 1.021.220.0003.600.0001.024.820,000 Public order 1.021.220.0003.600.0001.024.820,000 Current expenditure 874.458.300 874.458.300 Expenditure on personal457.793.800 457.793.800 Material and services305.502.855 305.502.855 Subsidies and transfers111.161.645 111.161.645 Subsidies for public institutions111.161.645 111.161.645 Expenditure of capital129.640.0003.600.000133.240,000 Refunds of foreign loans and interest payments and related commissions there17.121.700 17.121.700 External loan repayments 11.195.885 11.195.885 Interest and commission payments 5.925.815 5.925.815 Part V-Authorities publice862.755.59918.278.700881.034.299 Current expenditures 670.712.957 670.712.957 Personnel expenses 434.367.910 434.367.910 Material and services191.465.205 191.465.205 Subsidies and transfers44.879.842 44.879.842 Transfers44.879.842 44.879.842 Expenditure of capital185.135.90418.278.700203.414.604 6.906.738 Expenses for the Presidency of Romania9.600,000 9.600,000 Current expenditures 8.940,000 8.940,000 Personal expenses 1.875.800 1.875.800 Material expenses and services7.064.200 7.064.200 Expenses of capital660,000 660,000 Expenses for the organs of the legislative authority 134.820.312 134.820.312 Current expenditures 60.852.012 60.852.012 Expenditure of personnel 40.940.344 40.940.344 Material and services19.911.668 19.911.668 Expenditure of capital73.968.300 73.968.300 Expenses for the organs of the authority of the resti167.104.700 167.104.700 Current expenditures 155.284.700 155.284.700 Personality107.011.700 107.011.700 Material and services48.273,000 48.273,000 Expenditure of capital11.820,000 11.820.000 Expenditure on authority bodies executive508.841.82718.278.700527.120.527 Current Expenses 407.161.625 407.161.625 Personnel expenses 253.897.716 253.897.716 Material and services109.384.067 109.384.067 Subsidies and transfers43.879.842 43.879.842 Transfers43.879.842 43.879.842 Contributions and dues to international bodies 43.779.842 43.779.842 Other transfers100,000 100,000 Expenditure of capital94.773.46418.278.700113.052.164 External loan repayments and interest payments and related commissions this6.906.738 6.906.738 Credit refunds externe5.123.400 5.123.400 Interest and commission payments 1.783.338 1.783.338 Expenses for other organs of the public authority42.388.760 42.388.760 Current expenditures 38.474.620 38.474.620 Personalityexpenses 30.642.350 30.642.350 Expenses materials and services6.832.270 6.832.270 Subsidies and transfers1,000,000 1,000,000 Transfers1,000,000 1,000,000 Other transfers1,000,000 1,000,000 Expenses of capital3.914.140 3.914.140 Part VI-Shares economice4.762.236.597155.026.5004.917.263.097 Expenses curente3.682.286.9153.562.5003.835.849.415 Personalityexpenses 242.345.149 242.345.149 Material and services662.865.166 662.865.166 Subsidies and transfers2.777.076.600153.562.5002.930.639.100 Subsidies for public institutions371.700 371.700 Subsidies on products and activities823.900,000 823.900,000 Subsidies to cover differences in price and tariff 829.500,000 829.500,000 Prime granted to agricultural producers 360,000,000 360,000,000 Transfers763.304.900153.562.500916.867.400 Expenditure of capital943.269.6321.464.000944.733.632 Loans 115.700,000 115.700.000 External loan repayments and interest payments and related commissions there20.980.050 20.980.050 Scientific Research 442.923.0011.464.000444.387.001 Expenditure current 431.397.678 431.397.678 Personal expenses 20.741.656 20.741.656 Material and services408.584.322 408.584.322 Subsidies and transferes2.071.700 2.071.700 Subsidies for public institutions371.700 371.700 Transfers1.700,000 1.700.000 1.700.000 Capital expenditures 11.525.3231.464.00012.989.323 Prospections and geological research works for discoveries of note81.260.000 81.260.000 Current Expenditure 81.260.000 81.260.000 Material and services81.260.000 81.260.000 Extractive, energetic, metallurgical, chemical industry and other industry1.285.963.7507.962.5001.293.926.250 Current Expenditures 856.900.0007.962.500864.862,500 Subsidies and transfers856.900.0007.962.500864.862,500 Subsidies on products and activities770.900,000 770.900,000 Transfers86.000.0007.962.50093.962,500 Expenses capital428.397.500 428.397.500 External loan repayments and interest payments and commissions related to it666.250 666.250 Interest and commission payments 666.250 666.250 Agriculture, forestry, water, surrounding environment1.704.710,000 1.704.710,000 Current expenditures 1.544.099.824 1.544.099.824 Personal Expenses 189.654.946 189.654.946 Material Expenses and Services151.444.878 151.444.878 Subsidies and transfers1.203.000.000 1.203.000.000 Subsidies to cover price differences and 829.500,000 Prime granted to producers agricoli360.000.000 360,000,000 Transfers13.500,000 13.500,000 Expenditure of capital157.607.176 157.607.176 External loan repayments and interest payments and related commissions there3.003,000 3.003,000 Interest and commission payments 3.003,000 3.003.000 Transportation and Communication883.600.000145.600.0001.029.200,000 Current Expenditures 594.789.200145.600.000740.389.200 Personal Expenses 6.406.760 6.406.760 Material Expenses and Services7.277.540 7.277.540 Subsidies and transferuri581.104.900145.600.000726.704.900 Subsidies on products and activities53.000,000 53,000,000 Transfers528.104.900145.600.000673.704.900 Expenditure of capital271.500.000 271.500.000 External loan repayments and interest payments and related commissions there17.310.800 17.310.800 externe227.500 227.500 Interest and commission payments 17.083.300 17.083.300 Other economic stocks 363.779.846 363.779.846 Current Expenditures 173.840.213 173.840.213 Personal Expenses 25.541.787 25.541.787 Material and services14.298.426 14.298.426 Subsidies and transfers134.000.000 134.000.000 Transfers134.000.000 134.000.000 Capital Expenditures 74.239.633 74,239,633 Loans 115,700.000 115,700.000 Loans granted for the completion of approved objectives through bilateral conventions and intergovernmental agreements115.700.000 115.700.000 Part VII-Other actiuni254.400.151 254.400.151 Current Expenditures 208.272.017 208.272.017 Personal Expenses 126.685.867 126.685.867 Material Expenses and Services77.836.150 77.836.150 Subsidies and transfers3,750,000 3,750,000 Premiums granted to agricultural producers 150,000 150,000 Transfers3.600,000 3.600,000 Expenses of capital46.128.134 46.128.134 Other actions254.400.151 254.400.151 Current Expenditures 208.272.017 208.272.017 Personnel expenditures 126.685.867 126.685.867 Material and services77.836.150 77.836.150 Subsidies and transfers3.750.000 3.750,000 Prime granted to agricultural producers 150,000 150,000 Transfers3.600,000 3.600,000 Other transfers3.600,000 3.600,000 Expenditure of capital46.128.134 46.128.134 Part VIII-Transfers1.510.510,000 1.510.510.000 Transfers from the budget of stat1,510.510,000 1.510.510.000 Transfers from the state budget to local budgets to ensure the social protection of the population for thermal energy and urban transport of travel343.800,000 343.800,000 Transfers from the state budget to local budgets for investment756.200,000 756.200,000 Transfers from the state budget to the budget of the special fund for social insurances251.510,000 251,510,000 Transfers from the state budget to the budget of the risk fund and Accident 159.000.000 159.000.000 Part X-Public Debt 1.558.250,000 1.558.250,000 Interest related to public debt 1.558.250,000 1.558.250,000 Interest related to public debt interne1.499.220.240 1.499.220.240 Interest related to external public debt 16.629.760 16.629.760 Expenses occasioned by issuance and placement of securities state and risk of guarantees given by the state under the conditions of legii42.400,000 42.400,000 Part XI-Reserve30.893.200 30.893.200 Budget reserve fund at the disposal of the Government20.893.200 20.893.200 The Fund at the disposal of the Government of Romania for relations with the Republic of Moldova2.000.000 2.000.000 deficit-1.932.444.045-420.340.200-2.352.784.245 + Annex 2 SUMMARY EXPENDITURE OF THE STATE BUDGET FOR 1995 ((detailing on spending items) -thousand lei-State budget for 1995External credit entries for 1995Total (3 = 1 + 2) A123 II. EXPENSES-TOTAL16.616.694.045420.340.200 *) 17.037.034.245 *) Depending on the development of loan programs, changes may be made in the structure and between the principal authorising officers, with the approval of the Government. Current expenses 14.303.845.108205.358.75014.509.203.858 Personal Expenses 4.740.671.211568.7504.741.239.961 Material and services2.392.540.13251.227.5002.443.767.632 Subsidies and transfers5.581.490.565153.562.5005.735.053.065 Subsidies for public institutions221.066.645 221.066.645 Subsidies on products and activities823.900,000 823.900,000 Subsidies to cover differences in price and tariff 829.500,000 829.500,000 Prime granted to agricultural producers 360.150,000 360.150,000 Transfers3.346.873.920153.562.5003.500.436.420 Interest related to public debt 1.558.250,000 1.558.250,000 Amounts provided in global positions as reserves30.893.200 30.893.200 Capital Expenditures 2.095.994.699214.981.4502.310.976.149 Borrowings 115.700.000 115.700,000 Loans granted for the completion of approved objectives through bilateral conventions and intergovernmental agreements 115.700.000 115.700.000 External loan repayments and interest payments and related commissions this101.154.238 101.154.238 External loan repayments 44.885.985 44.885.985 Interest and commission payments 56.268.253 56.268.253 Education 2.053.217.1781.137.5002.054.354.678 Current Expenditures 1.954.874.378796.2501.955.670.628 Personal Expenses 1.624.368.015568.7501.624.936.765 Expenses with employees 1.246.658.17135.0001.246.693.171 Contributions for social security states311.044.4078.750311.053.157 Expenses for the establishment of the fund for the payment of the aid of somaj62.209.2871.75062.211.037 transferari4.456.150523.2504.979.400 Material expenditure and services256.620.085227.500256.847.585 Rights with a social character 40.756,000 40.756,000 Hrana74.582.195 74.582.195 Medicines and sanitary materials 600,000 600,000 Expenses for maintenance and housework 57,602,000 57,602,000 Materials and supplies of services with functional character 5.658.723 5.658.723 Inventory items of small or short duration and equipment41.167.734 41.167.734 Current repairs 9.135.033 9.135.033 Repair capitale24.245.000 24.245.000 Books and publication2.503.500127.5002.631.000 Other expenditure 369.900100.000469.900 Subsidies and transferuri73.886.278 73.886.278 Subsidies for public institutions8.785.100 8.785.100 Transfers65.101.178 65.101.178 Expenditure of capital98.001.500341.25098.342.750 Investments of public institutions98.001.500341.25098.342.750 External credits and interest payments and related commissions there341.300 341.300 Interest and commission payments 341.300 341.300 Sanatate1.502.310.000242.297.5001.744.607.500 Current expenditures 1.327.270.91251.000.0001.378.270.912 Expenditure on personal1.141.941.470 1.141.941.470 Expenditure on employees 873.299.975 873.299.975 Contributions for social security of stat223.389.695 223.389.695 Expenses for the establishment of the fund for the payment of the aid of somaj42.984.599 42.984.599 Deplacements, secondments, transferations2.267.201 2.267.201 Material and services185.329.44251.000.000236.329.442 Rights with a social character 1.573.648 1.573.648 Hrana12.072.537 12.072.537 Medicines and sanitary materials 125.807.25451.000.000176.807.254 Expenses for maintenance and Household 12.813.114 12.813.114 Materials and services of a character functional5.436.731 5.436.731 Inventory items of small or short duration and equipment2.635.873 2.635.873 Current repairs 10.749.175 10.749.175 Repairs capitale10.173.750 10.173.750 Books and publications315.592 315.592 Other expenditure i3.751.768 3.751.768 Expenditure of capital119.868.438191.297.500311.165.938 Investment of public institutions119.868.438191.297.500311.165.938 External loan repayments and interest payments and commissions thereon 55.170.650 External loan repayments 27.759,000 27,759,000 Interest and interest payments commissions 27.411.650 27.411.650 Culture and arta176.720,000 176.720,000 Current expenditures 154.036,000 154.036,000 Personality expenses 11.822.800 11.822.800 Expenses with employees 7.367.950 7.367.950 Contributions for social insurance of stat1.841.960 1.841.960 Expenses for the establishment of the fund for the payment of the aid of somaj368.390 368.390 Deplacements, secondments, transferation2.244.500 2.244.500 Material and service expenses 74,125,000 74,125,000 Expenses for maintenance and 1.431.948 Materials and services with a character functional43.428.834 43.428.834 Inventory items of small or short duration and equipment83.720 83,720 Current repairs 384.176 384.176 Repair capitale21.512.089 21.512.089 Books and publication1.163.333 1.163.333 Other expenditure 6.120.900 6.120.900 Subsidies and transfers68.088.200 68.088.200 Subsidies for public institutions51.918.200 51.918.200 Transfers 16.170,000 16.170,000 Capital expenditures 22.684,000 22.684,000 Investment of public institutions22.684,000 22.684,000 Social Assistance 24.230,000 24.230,000 Expenditures current 20.207.700 20.207.700 Personal expenses 122.200 122.200 Expenditure on employees 93,710 93,710 Contributions for social insurance of stat23.430 23.430 Expenses for the establishment of the fund for the payment of the aid of somaj4.685 4.685 Displacements, detachments, transferari375 375 Material and services17.915.500 17.915.500 Social rights 17.664.100 17.664.100 Hrana91,200 91,200 Medicines and materials sanitare4,000 4,000 Maintenance and maintenance expenses 54,600 Low value or short term inventory items and equipment43,000 43,000 Current repairs 50,000 50,000 Books and publications600 600 Other expenses 8,000 8,000 Subsidies and transferes2.170,000 2.170,000 Subsidies for public institutions 2.170,000 2.170,000 Expenditure of capital4.022.300 4.022.300 Investments of public institutions4.022.300 4.022.300 Allowances and other aid for children485,410,000 485,410,000 Current expenditures 485,410,000 485,410,000 Subsidies and transfers485,410,000 485,410,000 Transfers485,410,000 485,410,000 Pensions, aid and indemnity331.898,000 331.898,000 Expenditure curente331.898,000 331.898,000 Subsidies and transfers331.898,000 331.898,000 Transfers331.898,000 331.898,000 Sports and youth activity 560,000 52660,000 Current expenditures 560,000 52,660,000 Subsidies and transfers560,000 52.660.000 Subsidies for public institutions 46.660,000 46.660,000 Transfers 6.000.000 6.000.000 communal and dwelling household 217.243.320 217.243.320 Current expenditures 120.000.000 120.000.000 Subsidies and transfers120.000.000 120.000.000 Transfers120,000,000 120,000,000 Expenses capital97.243.320 97.243.320 Investment of public institutions97.243.320 97.243.320 Defence1.772.740.000 1.772.740.000 Current Expenditures 1.322.104.729 1.322.104.729 Personal Expenditure 701.224,000 701.224,000 Material and material expenses servici620.880.729 620.880.729 Expenditure of capital450.001.471 450.001.471 Investment of public institutions450.001.471 450.001.471 External loan repayments and interest payments and related commissions externe580.200 580.200 Interest and commission payments 53,600 53,600 Public Order 1.021.220.0003.600.0001.024.820,000 Current Expenditure 874.458.300 874.458.300 Personnel expenses 457.793.800 457.793.800 Material and services305.502.855 305.502.855 Subsidies and transfers111.161.645 111.161.645 Subsidies for public institutions111.161.645 111.161.645 Expenditure of capital129.640.0003.600.000133.240,000 Investment of public institutions129.640.0003.600.000133.240,000 External loan repayments and interest payments and related commissions this17.121.700 17.121.700 Credit refunds externe11.195.885 11.195.885 Interest and commission payments 5.925.815 5.925.815 Expenses for the Romanian Presidency 9.600,000 9.600,000 Current expenditures 8.940,000 8.940,000 Personal expenses 1.875.800 1.875.800 Expenses with employees 1.323.300 1.323.300 Contributions for social insurance of stat330.800 330.800 Expenses for the establishment of the fund for the payment of the aid of somaj66.200 66.200 Deplacements, secondments, transferation155.500 155.500 Material and services7.064.200 7.064.200 Expenses for maintenance and housekeeping 700,000 700,000 Materials and services with functional character 1.500.000 1.500.000 Inventory items of low value or short duration and equipment15,000 15,000 Current repairs 500,000 500,000 Books and publications50,000 50,000 Other outgos4.299.200 4.299.200 Capital Expenditure 660,000 660,000 Investment of Public Institutions 660,000 660,000 Expenditure on the bodies of the legislative authority134.820.312 134.820.312 Current expenditure 60.852.012 60.852.012 Expenditure of personal40.940.344 40.940.344 Expenses with earners 16.705.226 16.705.226 Contributions for social insurance stat4.115.045 4.115.045 Expenses for the establishment of the fund for the payment of the aid of somaj828.357 828.357 Deplacements, secondments, transferation19.291.716 19.291.716 Material and services19.911.668 19.911.668 Expenditure for maintenance and housework 7.359.493 7.359.493 Functional materials and services of services753.817 753.817 Inventory items of small or short duration and equipment1.458.595 1.458.595 Current repairs 523.520 523.520 Books and publication304.200 304.200 Other expenditure 9.512.043 9.512.043 Capital expenditure 73.968.300 73.968.300 Investment of public institutions73.968.300 73.968.300 Expenditure on organs of the authority of the resti167.104.700 167.104.700 Current expenditure 155.284.700 155.284.700 Expenditure of personnel 107.011.700 107.011.700 Expenses with employees 81.674.400 81.674.400 Contributions for social insurance of stat20.418.500 20.418.500 Expenses for the establishment of the fund for the payment of the aid of somaj4.083.800 4.083.800 Deplacements, secondments, transferation835.000 835.000 Material and services48.273,000 48.273.000 Expenses for maintenance and housework 8.993,000 8.993,000 Materials and services with functional character 8.617.900 8.617.900 Inventory items of small or short duration and equipment2.855.900 2.855.900 Repair current 5,000,000 5,000,000 Repairs capitale21.348,000 21.348,000 Books and publications1.072,500 1.072,500 Other expenditure 385.700 385.700 Expenditure on capital11.820,000 11,820,000 Investment of public institutions11,820,000 11,820,000 Expenditure for bodies of the executive authority 508.841.82718.278.700527.120.527 Current Expenses 407.161.625 407.161.625 Personnel expenditures 253.897.716 253.897.716 Expenses with employees 190.671.047 190.671.047 Contributions for social insurance stat39.811.966 39.811.966 Expenses for the establishment of the fund for payment of somaj7.974.303 7.974.303 Deplacements, detachments, transferations15.440.400 15.440.400 Material and services109.384.067 109.384.067 Medicines and materials sanitare256 256 Expenses for maintenance and houses59.303.497 59.303.497 Materials and services of a nature functional6.045.362 6.045.362 Inventory items of small or short duration and equipment6.370.219 6.370.219 Current repairs 9.741.553 9.741.553 Repairs capitale11.697.250 11.697.250 Books and publications2.089.110 2.089.110 Other expenditure i14.136.820 14.136.820 Subsidies and transfers43.879.842 43.879.842 Transfers43.879.842 43.879.842 Contributions and levies to international bodies 43.779.842 43.779.842 Other transfers100,000 100,000 Expenditure of capital94.773.46418.278.700113.052.164 Investment of institutions publice94.773.46418.278.700113.052.164 External loan repayments and interest payments and related commissions there6.906.738 6.906.738 External loan repayments 5.123.400 5.123.400 Interest and commission payments 1.783.338 1.783.338 Expenses for other organs of the public authorities42.388.760 42.388.760 Current Expenditure 38.474.620 38.474.620 Expenditure of personal30.642.350 30.642.350 Expenditure on employees 21.627.270 21.627.270 Contributions for social security of stat5.406.780 5.406.780 Expenses for setting up the fund unemployment aid 1.081.300 1.081.300 Deplacements, secondments, transferre2.527,000 2.527,000 Material and services6.832.270 6.832.270 Expenditure on maintenance and housekeeping 2.468.624 2.468.624 Materials and service provision functional223.271 223.271 Inventory items of small or short duration and equipment275.833 275.833 Current repairs 2.504,000 2.504,000 Repairs capitale368.800 368.800 Books and publications270.670 270.670 Other expenditure 721.072 721.072 Subsidies and transfers1,000,000 1,000,000 Transfers1,000,000 1.000.000 Other transfers1,000,000 1,000,000 Expenditure of capital3.914.140 3.914.140 Investment of public institutions3.914.140 3.914.140 Scientific Research 442.923.0011.464.000444.387.001 Current Expenditure 4331.397.678 431.397.678 Expenditure on personal20.741.656 20.741.656 Expenses with employees 15.478.741 15.478.741 Contributions for social insurance of stat3.869.686 3.869.686 Expenses for the establishment of the fund for the payment of the aid of somaj773.937 773.937 Deplacements, secondments, transferari619.292 619.292 Material expenditure and services408.584.322 408.584.322 Social rights 6.430 6.430 Expenses for maintenance and housekeeping 1.596.650 1.596.650 Materials and service provision of a functional character 19.519.500 19.519.500 Low value inventory items or short duration and equipment33.900 33.900 Current repairs 129,000 129,000 Repairs capitale1.519,000 1.519000 Books and publications1.893,000 1.893,000 Other expenditure 383.886.842 383.886.842 Subsidies and transferes2.071.700 2.071.700 Subsidies for public institutions 371.700 371.700 Transfers1.700.000 1.700.000 Capital expenditure 11.525.3231.464.00012.989.323 Investment of public institutions11.525.3231.464.00012.989.323 Prospections and geological research works for deposit discoveries noi81.260.000 81.260.000 Current Expenditure 81.260,000 81.260.000 Material and services81.260.000 81.260.000 Other expenditure 81.260.000 81.260.000 Extractive, energy, metallurgical, chemical and other industries of industries1.285.963.7507.962.5001.293.926.250 Expenditure Current 856.900.0007.962.500864.862,500 Subsidies and transferuri856.900.0007.962.500864.862,500 Subsidies on products and activities770.900,000 770.900,000 Transfers86.000.0007.962.50093.962,500 Expenditure of capital428.397.500 428.397.500 Investments of autonomous regions and companies with capital of stat428.397.500 428.397.500 External loan repayments and interest payments and commissions related to it666.250 666.250 Interest and commission payments 666.250 666.250 Agriculture, forestry, water, environment 1.704.710.000 Current expenditures 1.544.099.824 1.544.099.824 Personnel expenses 189.654.946 189.654.946 Expenses with employees 144.376.863 144.376.863 Contributions for social insurance of stat35.379.930 35.379.930 Expenses for the establishment of the fund for the payment of the aid of somaj7.218.843 7.218.843 Displacements, detachments, transferaries2.679.310 2.679.310 Material and services151.444.878 151.444.878 Hrana1.700.000 1.700,000 Medicines and sanitary materials 6.806.500 6.806.500 Expenses for maintenance and housekeeping 7.715,000 7.715,000 Materials and services of a nature functional120.557.324 120.557.324 Inventory items of low value or short duration and equipment6.199.000 6.199.000 Current Repairs2.400,000 2.400,000 Repairs capitale2.750.000 2.750.000 Books and publications1.306,000 1.306,000 Other expenditure i2.011.054 2.011.054 Subsidies and transfers1.203.000.000 1.203.000.000 Subsidies to cover price and tariff differences 29.500,000 829.500,000 Prime granted to agricultural producers 360,000,000 360,000,000 Transfers13.500,000 13.500.000 Expenditure of capital157.607.176 157.607.176 Investments of public institutions21.519.176 21.519.176 Investments of autonomous regions and companies with state capital 136,088,000 136,088,000 External loan repayments and interest payments and commissions related to this3,003,000 3,003,000 Payments of interest and charges3.003,000 3.003,000 Transportation and Communication883.600.000145.600.0001.029.200,000 Current Expenditures 594.789.200145.600.000740.389.200 Personal Expenses 6.406.760 6.406.760 Employee expenses 4.861.815 4.861.815 Contributions for state social insurances 1.215.450 1.215.450 Expenses for the establishment of the fund for the payment of the aid of somaj243,090 243,090 Deplacements, secondments, transferation86.405 86.405 Material and services7.277.540 7.277.540 Rights with a social character 50,000 Hrana406.490 406.490 Medicinal products and materials sanitare7.067 7.067 Expenses for maintenance and housework 721.972 721.972 Materials and services with functional character 1.759.612 1.759.612 Low value or short term inventory items and equipment309.415 309.415 Current repairs 786.812 786.812 Repair capitale1.556.600 1.556.600 Books and publications17.446 17.446 Other expenses 1.662.126 1.662.126 Subsidies and transfers581.104.900145.600.000726.704.900 Subsidies on products and activities53.000,000 53.000,000 Transfers528.104.900145.600.000673.704.900 Expenses of capital271.500.000 271.500.000 Investments of autonomous regions and companies with state capital 266,090,000 266,090,000 Public Institutions Investment 5,410,000 5,410,000 External loan repayments and interest and fee payments related to this17.310.800 17.310.800 Credit refunds externe227.500 227.500 Interest and commission payments 17.083.300 17.083.300 Other economic stocks 363.779.846 363.779.846 Current Expenditures 173.840.213 173.840.213 Personal Expenses 25.541.787 25.541.787 Expenses with employees 19.400.346 19.400.346 Social security contributions of stat4.850.086 4.850.086 Expenses for the establishment of the fund for the payment of the aid of somaj970.017 970,017 Deplacements, secondments, transferation321.338 321.338 Material and service expenditure 14.298.426 14.298.426 Feeding 3,000 3,000 Expenses for maintenance and householder 6.492.653 6.492.653 Materials and services with functional character 546.170 546.170 Inventory items of small or short duration and equipment778.367 778.367 Current repairs 2.218.970 2.218.970 Repair capitale1.074.327 1.074.327 Books and publications32.601 32.601 Other expenditure 3.152.338 3.152.338 Subsidies and transfers134.000.000 134.000.000 Transfers134.000.000 134.000.000 Expenditure of capital74.239.633 74.239.633 Stocks for the State Reserve and the mobile71.649.754 71.649.754 Investment of public institutions2.589.879 2.589.879 Borrowings 115.700.000 115.700.000 Loans granted for the completion of approved objectives through bilateral conventions and intergovernmental agreements 115.700.000 115.700.000 Other actions254.400.151 254.400.151 Expenditure curente208.272.017 208.272.017 Personal Expenditures 126.685.867 126.685.867 Expenses with employees 20.728.000 20.728,000 Contributions for social insurance stat5.068.300 5.068.300 Expenses for the establishment of the fund for the payment of aid somaj1.013.600 1.013.600 Deplacements, detachments, transferaries22,000 22,000 Material and services77.836.150 77.836.150 Expenses for maintenance and househouse150,000 150,000 Materials and services with functional character 254,500 254,500 Low value or short term inventory items and equipment3.900 3.900 Current repairs 8.200 8.200 Books and publications3.900 3.900 Other expenses 305,000 305,000 Subsidies and transfers3.750.000 3.750.000 Prime granted to agricultural producers 150,000 150,000 Transfers3.600,000 3.600,000 Other transfers3.600,000 3.600,000 Expenditure on capital46.128.134 46.128.134 Investment of public institutions46.128.134 46.128.134 Part VIII-Transfers 1.510,510,000 1,510,510,000 Transfers from the state budget 1,510,510,000 1,510,510,000 Transfers from the state budget to local budgets for insurance social protection of the population for thermal energy and urban transport of travel343.800,000 343.800,000 Transfers from the state budget to the local budgets for investment756.200,000 756.200,000 Transfers from the state budget to the budget Fund for the payment of pensions and other social security rights of the Farmers 251,510,000 251,510,000 Transfers from the state budget to the budget of the Risk and Accidental Fund 159.000.000 159.000.000 Part X-Public debt 1.558.250,000 1.558.250,000 Interest related to the public debt 1.558.250,000 1.558.250,000 Part XI-Reserve30.893.200 30.893.200 Budget reserve fund at the disposal of the Government20.893.200 20.893.200 Government intervention fund 8.000.000 8.000.000 Fund at the disposal of the Government of Romania for relations with the Republic Moldova2.000.000 2.000.000 Deficits-1.932.444.045-420.340.200-2.352.784.245 + Annex 4 LIST taxes, duties and other income for 1995 Name of taxes, duties and other income normative acts governing the collection of taxes, duties and other income I. FOR THE STATE BUDGET I. Current income A. Tax income A. 1. Direct taxes: 1. Taxation on the Government Ordinance no. 70/1994 on profit tax; Law no. 12/1991 12/1991 *) on profit tax; Law no. 71/1994 regarding the granting of additional facilities to Law no. 35/1991, republished, for attracting foreign investors in industry; Law no. 77/1994 on the associations of employees and members of the management companies that are privatized; Government Ordinance no. 61/1994 on the approval of the stand-by credit arrangement and the systemic transformation facility granted to Romania by the International Monetary Fund; Government Decision no. 1222/1990 on the regime of taxes and fees applicable to Romanian representations, companies or foreign economic organizations, as well as the rights and obligations related to the salary of Romanian personnel; No. 974 /1994for the approval of the Instructions on the calculation methodology and the corresponding formulary, relating to corporate income tax. 2. Taxation on employees Law no. 32/1991 on payroll tax, amended and supplemented by Law no. 35/1993; Government Ordinance 39/1994 on improving the coefficients of ranking salaries for staff in the budget sector, amended and approved by Law no. 134/1994 134/1994. 3. Other direct taxes of which: a) the tax on dividends to the commercial companies Law no. 40/1992 on the establishment of dividend tax at companies; Law no. 77/1994 on the associations of employees and members of the management of companies that are privatized b) profit tax obtained from illicit commercial activities or non-compliance with the Law on consumer protection Law no. 12/1990 on the protection of the population against illicit commercial activities, amended and supplemented by Law no. 42/1991; Government Ordinance no. 21 /1992on consumer protection, approved by Law no. 11/1994 on some Government ordinances issued under Law no. 81/1992 81/1992. A. 2. Indirect taxes: 1. Excise and tax on crude oil from domestic production and natural gas Law no. 42/1993 on excise duties on imported products and from the country, as well as the tax on crude oil from domestic production and natural gas; Law no. 22/1994 22/1994 amending Annex no. 1 1 to Law no. 42/1993 42/1993. 2. Customs fees: a) customs duties from legal persons Government Ordinance no. 26/1993 on the Customs Tariff of import of Romania, amended and approved by Law no. 102/1994 for the approval of some Government ordinances issued under Law no. 58/1993; Law no. 30/1978 on the Customs Code of Romania; Law no. 35/1991 on the regime of foreign investments, amended and supplemented by Law no. 57/1993; Law no. 56/1994 for amending art. 12 12 para. ((1) of Law no. 83/1993 on state support to agricultural producers; Law no. 71 /1994regarding the granting of additional facilities to Law no. 35/1991; Decree no. 337/1981 for the approval of the Customs Regulation; Government Decision no. 1274 /1990on the reduction of some import duties and the establishment of the draw-back; Government Decision no. 3/1992on the conversion rate in lei for customs operations and customs evaluation. 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. 685/1990 on the customs procedure applicable to individuals; Government Decision no. 1107/1990 on the establishment of the single store tax on goods retained by customs bodies at the entrance of the country; Government Decision no. 269/1994 on the modification of the value limits and the conditions for the goods introduced or removed from the country by individuals; 580/1994 on the customs clearance of certain categories of goods. 3. Other indirect taxes: a) increases and penalties of delay for unearned income in the term 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 Legeanr. 114/1992 regarding some Government ordinances issued under Law no. 81/1992; Government Ordinance no. 18/1994 on measures to strengthen the financial discipline of economic agents. The normative act governing the income in question. b) fees for granting licenses in order to practice the Government Ordinance no. 16/1993 on fees for granting licenses in order to practice gambling, approved by Law no. 102/1994 for the approval of some Government ordinances issued under Law no. 58/1993 58/1993. c) border crossing fee Government Ordinance no. 50/1994 50/1994 on the establishment of a border crossing fee in order to constitute social protection resources. d) compensation levies Government Decision no. 228/1992 228/1992 on the protection of domestic producers and the internal market from unfair competition resulting from the import of products at the price of dumping or subsidizing, as well as export at prices below those practiced on the domestic market; Government Decision no. 70/1994 on the reference price system and compensation fees for the import of wines; Government Decision no. 363/1994 on the reference price system and compensation fees for the import of agri-food products; Government Decision no. 525 /1994for the completion of the Government Decision no. 363/1994; Government Decision no. 948/1994 on the extension of the validity of Government decisions no. 70/1994 70/1994 and No. 363/1994 363/1994. e) other receipts from indirect taxes:-tax on the circulation of goods Government Decision no. 779/1991 779/1991 *) on the movement of goods. -the value of the packages and palettes accompanying the goods, included in their price, imported by the autonomous regions and companies with capital of statDecree no. 146/1980 146/1980 on certain measures to improve the movement, use and recovery of packaging for goods unfused through retail trade. 4. Tax on the added value Government Ordinance no. 3/1992 on value added tax, approved by Law no. 130/1992; Government Emergency Ordinance no. 1/1993 on certain measures for the application of value added tax, approved by Legeanr. 63/1993; Government Ordinance no. 6/1994 regarding the improvement of some regulations on value added tax, approved by Law no. 119/1994 for the approval of some Government ordinances issued under Law no. 4/1994; Government Ordinance no. 33 /1994regarding the improvement of some regulations on value added tax, approved and amended by Law no. 123/1994 for the approval of some Government ordinances issued under Law no. 72/1994; Government Decision no. 973/1994 on the approval of the Rules for the application of Government Ordinance no. 3/1992 3/1992 on value added tax. B. Non-tax revenue 1. Payments from the net profit of the self-levelsLaw no. 15/1990 on the reorganization of state economic units in autonomous kings and commercial companies; Government Ordinance no. 15/1993 on some measures to restructure the activity of autonomous regions; Government Ordinance no. 3/1994 for amending Government Ordinance no. 15/1993 15/1993. 2. Aquarius from public institutions: a) metrology fees Government Ordinance no. 20/1992 on metrology activity, approved and modified by Law no. 11 /1994on some Government ordinances issued under Legiinr. 81/1992; Government Decision no. 481/1992 on the organization and functioning of the Romanian Bureau of Legal Metrology. b) fees for patents and registration of trade marks by the fabrication of the Law no. 64/1991 on patents of inventions; Law no. 120/1992 on fees for patent applications and for patents of inventions; Law no. 129/1992 on the protection of industrial drawings and models; Government Decision no. 274/1991 274/1991 on charges relating to factory, trade and service marks, as well as to product designations of origin. c) fees for the benefits and services carried out by the port capitanies and for the issuance of transport permits with motor vehicles in international traffic by the Government Ordinance no. 48/1994 on the modification of some taxes for the use of public roads and for some services in ports and airports, approved by Law no. 123/1994 for the approval of some Government ordinances issued under Law no. 72/1994 72/1994. d) consular fees Government Ordinance no. 24/1992 on the establishment of consular services and fees charged for their provision, approved and amended by Law no. 89 /1993regarding some Government ordinances issued under Law no. 81/1992; Government Ordinance no. 10/1993 regarding the updating, depending on the inflation rate, of taxes established in fixed amounts for services rendered in favour of individuals and legal entities, approved by Law no. 102 /1994for the approval of some Government ordinances issued under Law no. 58/1993; Government Ordinance no. 43 /1994for the amendment of Government Ordinance no. 24/1992, approved by Law no. 123/1994 for the approval of some Government ordinances issued under Law no. 72/1994 72/1994. e) fees for analyses carried out by laboratories, other than sanitary ones, from the public institutions Government Ordinance no. 21/1992 on consumer protection, approved and amended by Law no. 11/1994 on some Government ordinances issued under Law no. 81/1992; Government Decision no. 573 /1992on the attributions, organization and functioning in the composition of the Consumer Protection Office, of the Division for Quality Control of Wine and Alcoholic Beverages, as amended by Government Decision no. 26/1994 on the reorganization and functioning of the Consumer Protection Office; Government Decision no. 450/1994 on the organization and functioning of the Ministry f) revenues from the collection of works for the control of pests and diseases in the vegetable sector-Law no. 43/1990 on some measures to stimulate the peasantry and economic activity of agricultural companies with state capital. g) incomes of livestock breeding and selection units Law no. 40/1975 on animal breeding and improvement; Decree-Law no. 43/1990 on some measures to stimulate the peasantry and economic activity of agricultural companies with state capital. h) incomes of constituencies, laboratories and veterinary dispensaries-Law no. 43/1990 on some measures to stimulate the peasantry and economic activity of agricultural companies with state capital. 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 completions; Law no. 10/1991 10/1991 on public finances. j) taxes and other income from environmental protection Decree no. 221/1990 on the functioning and tasks of the National Commission for the Control of Nuclear Activities. k) other income from public institutions:-incomes made from the marketing of standards and other specialized publications, as well as other services by the Romanian Institute of Standardization 19/1992 on standardization activity in Romania, approved and modified by Law no. 11/1994 on some Government ordinances issued under Law no. 81/1992; 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 news services made by "Rompres". Law no. 10/1991 on public finances; Government Decision no. 560/1994 on the organization and functioning of the National Press Agency "Rompres".-fees for obtaining authorization decisions in the field of audiovisual 9/1993 on the fees for issuing authorization decisions in the field of broadcasting, approved by Law no. 102/1994 for the approval of some Government ordinances issued under Law no. 58/1993 58/1993. -income from the rents of state property buildings managed by public institutions Law no. 5/1973 on the administration of the housing stock and the regulation of relations between owners and tenants. -revenues from public statistics services at the request of internal and external beneficiaries Government Ordinance no. 9/1992 on the organization of public statistics, approved and modified by Law no. 11/1994 on some Government ordinances issued under Law no. 81/1992, republished in 1994. -amounts collected by the National Commission of Movable Values Law no. 52/1994 52/1994 on securities and stock exchanges. 3. Various income: a) income from the application of the Extinction Prescription 167/1958 on the Extinctive Prescription; Decretulnr. 219/1960 on the obligations of the debtor economic organizations, as a result of the extinctive prescription. b) income from fines imposed, according to the legal provisions 32/1968 on the establishment and sanctioning of contraventions; Government Ordinance no. 12/1994 for the amendment and repeal of some provisions of Law no. 32/1968 on the establishment and sanctioning of contraventions, approved and amended by Law no. 65/1994; Government Ordinance no. 17/1993 on the establishment and sanctioning of contraventions to financial-management and fiscal regulations, approved by Law no. 83/1994 for the approval of some Government ordinances issued under Law no. 58/1993; Government Ordinance no. 23/1992 on the modification of some contravention sanctions, approved by Law no. 114/1992 regarding some Government ordinances issued under Law no. 81/1992; Government Ordinance no. 55/1994 on the increase of the minimum and maximum limits of contravention fines, established by normative acts in force on June 1, 1994, approved by Law no. 129/1994; 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 of Romania; 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 /1968and Decree no. 218/1977 218/1977. d) refunds of funds from the budget financing of previous years Law no. 10/1991 10/1991 on public finances. e) payments from commercial economic units in the public sector, representing pluses of goods and products found on the occasion of inventory, remaining definitiveH. C. M. no. 1397/1974 1397/1974 on some measures to achieve savings on the expenditure of economic units in the public sector. f) revenues from concessions made by public institutions Law no. 15/1990 on the reorganization of state economic units as autonomous kings and commercial companies; Law no. 10/1991 on public finances; Government Decision no. 1228/1990 on the approval of the methodology of concession, rental and location of management. g) income from penalties collected for non-compliance with the rational use of energy and natural gas 243/1978 on the regime of natural gas distribution and consumption; Government Decision no. 90/1991 on some measures for consumer motivation in the rational use of natural gas, electricity and heat. h) collection of interest on monthly instalments from the sale of dwellings built from state funds Law no. 85/1992 on the sale of housing and spaces with another destination, built from state funds and funds of state economic or budgetary units, modified by Law no. 76/1994 76/1994. i) receipts from other sources:-taxes for the issuance of title on the land 71/1991 on the establishment of the fee for the issuance of property titles on land; Government Ordinance no 10/1993 regarding the updating, depending on the inflation rate, of taxes established in fixed amounts for services rendered in favour of individuals and legal entities, approved by Law no. 102/1994 for the approval of some Government ordinances issued under Law no. 58/1993 58/1993. -unrestricted bail, constituted according to Law no. 32 32 /1990Law no. 32/1990 for amending and supplementing certain provisions of the Code of Criminal Procedure. -revenue from expertise in the field of navigationDecree no. 212/1981 212/1981 on civil navigation expertise. -cash existing in unjustified cashier of documents and penalties for non-compliance with casaDecree no. 209/1976 for the approval of the Regulation of the house of economic units. j) receipts from the valorization of confiscated property and other amounts found once with confiscation according to legiiLaw no. 56/1992 on the state border of Romania; Decree no. 111/1951 on the regulation of the situation of goods of any kind subject to confiscation, confiscated, without heirs or without master, as well as of goods that no longer use public institutions; 245); Government Decision no. 662 /1991on how to capitalize on goods that became state property, according to the law. II. 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 10/1991 on public finances. -income from the recovery of stocks from the state reserve and demobilizationLaw no. 82/1992 82/1992 on national material reserves. II. FOR LOCAL BUDGETS I. Current Income A. Tax Revenue A. 1. Direct taxes: 1. Taxation on the Government Ordinance no. 70/1994 on profit tax; Law no. 12/1991 12/1991 *) on profit tax; Law no. 71/1994 regarding the granting of additional facilities to Law no. 35/1991, republished, for attracting foreign investors in industry; Law no. 77/1994 on the associations of employees and members of the management of companies that are privatized; 974/1994 for the approval of the Instructions on the calculation methodology and the corresponding formulary regarding the corporate tax. 2. Taxes and taxes from the population: a) income tax on professionals, craftsmen and other independent individuals and family associations Decree no. 153/1954 regarding the income tax on the population, as amended; Decree no. 394 /1973regarding the imposition of income made from real estate rentals; Decree-Law no. 54/1990 on the organization and conduct of some activities on the basis of free initiative; Government Ordinance no. 11/1992 on the conduct and taxation of the car taxi activity, approved and modified by Law no. 114/1992 regarding some Government ordinances issued under Law no. 81/1992; Government Ordinance no. 15/1992 on local taxes and fees, approved and amended by Law no. 114/1992 regarding some Government ordinances issued under Law no. 81/1992; Government Decision no. 201/1990 for the approval of the implementing rules of Decree-Law no. 54/1990 on the organization and conduct of activities on the basis of free initiative. b) the tax on buildings and land occupied by buildings and other constructions, from natural persons Law no. 27/1994 on local taxes and fees; Legeanr. 25/1981 *) on local taxes and fees; Government Decision no. 506/1994 for the approval of the Norms on the calculation methodology and the corresponding formulary regarding the settlement and pursuit of local taxes and fees. c) taxes on means of transport owned by natural persons Law no. 27/1994 on local taxes and fees; Law no. 25/1981 *) on local taxes and fees; Government Decision no. 506/1994 for the approval of the Norms on the calculation methodology and the corresponding formulary regarding the settlement and pursuit of local taxes and fees. d) stamp duties on successions and other stamp duties from populationDecree no. 199/1955 on stamp duties; Government Ordinance no. 15/1992 on local taxes and fees, approved and amended by Law no. 114/1992 regarding some Government ordinances issued under Law no. 81/1992; Government Ordinance no. 10/1993 regarding the updating, depending on the inflation rate, of taxes established in fixed amounts for services rendered in favour of individuals and legal entities, approved by Law no. 102 /1994for the approval of some Government ordinances issued under Law no. 58/1993; Government Ordinance no. 8/1995 on stamp duties, established on tranches of values, to the acts between live, translative of the right of property and other real rights regarding real estate; 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; Government Decision no. 1295 /1990on stamp duties for the actions and applications brought to the courts, as well as on the notary acts and the services provided by them, with subsequent amendments and completions. e) other taxes and fees from populationLaw no. 27/1994 on local taxes and fees; Land Fund Law no. 18/1991; Law no. 25/1981 25/1981 *) on local taxes and fees. 3. Other direct taxes: a) tax for the use of land property of statLaw no. 69/1993 69/1993 on the establishment of the tax for the use of state property land for purposes other than for agriculture or forestry. b) 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; Government Ordinance no. 70/1994 70/1994 on corporate income tax. c) tax on buildings and on land occupied by buildings and other constructions, from legal persons Law no. 27/1994 on local taxes and fees; Law no. 25/1981 *) on local taxes and fees; Government Decision no. 506/1994 for the approval of the Norms on the calculation methodology and the corresponding formulary regarding the settlement and pursuit of local taxes and fees. d) taxes on means of transport owned by legal persons Law no. 27/1994 on local taxes and fees; Law no. 25/1981 *) on local taxes and fees; Government Decision no. 506/1994 for the approval of the Norms on the calculation methodology and the corresponding formulary regarding the settlement and pursuit of local taxes and fees. e) other receipts from taxes directLaw no. 27/1994 on local taxes and fees; Law no. 25/1981 *) on local taxes and fees; Government Decision no. 506/1994 for the approval of the Norms on the calculation methodology and the corresponding formulary regarding the settlement and pursuit of local taxes and fees. 4. Taxation on agricultural income Law no. 34/1994 on agricultural income tax; Government Decision no. 507/1994 for the approval of the Instructions on the methodology for calculation and regularization of the agricultural income tax, formularistic regarding the settlement and pursuit of the tax. A. 2. Indirect taxes: 1. Taxation on the show Government Decision no. 679/1991 on tax on shows; Government Ordinance no. 15/1992 on local taxes and fees, approved and amended by Law no. 114/1992 regarding some Government ordinances issued under Law no. 81/1992 81/1992. 2. Other indirect taxes: a) stamp duties from legal persons Decree no. 199/1955 on stamp duties; Government Ordinance no. 10/1993 regarding the updating, depending on the inflation rate, of taxes established in fixed amounts for services rendered in favour of individuals and legal entities, approved by Law no. 102/1994 for the approval of some Government ordinances issued under Law no. 58/1993; Government Ordinance no. 8/1995 on stamp duties, established on tranches of values, to the acts between live, translative of the right of property and other real rights regarding real estate; 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; Government Decision no. 1295/1990 on stamp duties for the actions and applications brought to the courts, as well as on the notary acts and the services provided by them, with subsequent amendments and completions. b) increases and penalties of delay for unearned income within the 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 Legeanr. 114/1992 regarding some Government ordinances issued under Law no. 81/1992; Government Ordinance no. 18/1994 on measures to strengthen the financial discipline of economic agents; normative acts governing the income in question. c) other receipts from indirect taxes The law of the land fund no. 18/1991; Decree no. 974 /1968regarding the conditions for the extraction of mineral substances, mineral substances useful for construction from quarries and ballasters under the direct administration of local councils. B. Non-tax revenue 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; Government Ordinance no. 15/1993 on some measures to restructure the activity of autonomous regions; Government Ordinance no. 3/1994 for amending Government Ordinance no. 15/1993 15/1993. 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 Government Ordinance no. 10/1993 regarding the updating, depending on the inflation rate, of taxes established in fixed amounts for services rendered in favour of individuals and legal entities, approved by Law no. 102/1994 for the approval of some Government ordinances issued under Law no. 58/1993; Decree no. 328/1966 on traffic on public roads, republished in 1984; Government Decision 756/1991 to amend some provisions of the Regulation for the application of Decree no. 328/1966 on traffic on public roads and for the establishment and sanctioning of contraventions in this sector, approved by H.C.M. no. 772/1966; Government Decision no. 582 /1994for the amendment of some provisions of the Regulation for the application of Decree no. 328/1966 on traffic on public roads and for the establishment and sanctioning of contraventions in this sector, approved by H.C.M. no. 772/1966 772/1966. b) payments from the availabilities of public institutions and self-financing activities 151/1975 on the self-financing of some activities of state institutions; Law no. 10/1991 10/1991 on public finances. 3. Various income: a) income from the recovery of costs, imputations and indemnity 10/1991 on public finances; Criminal Code, amended and completed by Law no. 104/1992; Civil Code; Labor Code. b) income from fines imposed, according to the legal provisions 32/1968 on the establishment and sanctioning of contraventions; Government Ordinance no. 12/1994 for the amendment and repeal of some provisions of Law no. 32/1968 on the establishment and sanctioning of contraventions, approved and amended by Law no. 65/1994; Government Ordinance no. 23/1992 on the modification of some contravention sanctions, approved by Law no. 114 /1992regarding some Government ordinances issued under Law no. 81/1992; Government Ordinance no. 17/1993 on the establishment and sanctioning of contraventions to financial-management and fiscal regulations, approved by Law no. 83/1994 for the approval of some Government ordinances issued under Law no. 58/1993; Government Ordinance no. 55/1994 on the increase of the minimum and maximum limits of the contravention fines established by normative acts in force on June 1, 1994, approved by Law no. 129/1994; laws specific to the activity for which fines are established. c) refunds of funds from local budget financing of previous years Law no. 10/1991 10/1991 on public finances. d) revenues from concessions made by public institutions Law no. 15/1990 on the reorganization of state units as autonomous kings and commercial companies; Law no. 10/1991 on public finances; Local public administration law. 69/1991; Government Ordinance no. 15/1992 on local taxes and fees, approved by Law no. 114/1992 regarding some Government ordinances issued under Law no. 81/1992; Government Decision no. 1228 /1990on the approval of the methodology of concession, rental and location of management. e) receipts from other sources:-taxes for new public services created by the local councils Law no. 27/1994 27/1994 on local taxes and fees. II. Capital income 1. Income from the valorization of some state assets: a) income from the valorization of some goods of public institutions Law no. 10/1991 on public finances; Land Fund Law no. 18/1991 18/1991. b) incomes from the sale of dwellings built from state funds Law no. 85/1992 on the sale of housing and spaces with another destination, built from state funds and funds of state economic or budgetary units, modified by Law no. 76/1994 76/1994. ---------- Note *) Law no. 12/1991 12/1991, of Law no. 25/1981 and the Government Decision no. 779/1991 shall apply only in the case of fiscal control and the establishment, pursuit and collection of debits in previous years, within the limitation period. + Annex 5 AMOUNTS BROKEN DOWN from the payroll tax for 1995 -thousand lei-JudetulSume TOTAL1.109.050.000 1.ALBA15.689,000 2.ARAD23.260.600 3.ARGES23.376.300 4.BACAU29.679.500 5.BIHOR27.593.800 6.BISTRITA-NASAUD17.641.700 7.BOTOSANI22.024.900 8.BRASOV29.332.800 9.BRAILA18.791.600 10.BUZAU20.698.400 11.CARAS-SEVERIN19.935.100 12.RIDERS 16.013.500 13.CLUJ32.599.700 14.CONSTANTA29.935.500 15.COVASNA14.952.800 16.DAMBOVITA19.822.600 17.DOLJ26.534.500 18.GALATI23.725.600 19.GIURGIU12.407,000 20.GORJ19.059.500 21.HARGHITA15.943.400 22.HUNEDOARA24.743.400 23.IALOMITA11.772.900 24.IASI38.262.100 25.MARAMURES26.739.300 26.MEHEDINTI14.130.300 27.MURES24.666.500 28.NEAMT23.127.200 29.OLT20.004.600 30.PRAHOVA33.049.800 31.SATU MAGNIFIC21.599.700 32.SALAJ19.369.800 33.SIBIU26.215.400 34.SUCEAVA31.031.700 35.TELEORMAN13.346.200 36.TIMIS38.572,500 37.TULCEA14.222.900 38.VASLUI23.834.700 39.VALCEA18.993.300 40.VRANCEA21.578.800 41.MUNICIPALITY OF BUCHAREST 117.617.100 42.AGRICULTURAL SECTOR ----------- Note *) The amount will be distributed by county, Bucharest municipality and Ilfov agricultural sector by Government decision, for social assistance, according to the law. + Annex 6 TRANSFERS from the state budget to local budgets by county, Bucharest and Ilfov agricultural sector for 1995 -thousand lei-JudetulTotal transfersof which, for: Ensuring the social protection of the population for thermal energy and urban transport in common, travel TOTAL1.100.000.000343.800.000756.200,000 1.ALBA20.303.0002.803.00017.500.000 2.ARAD21.385.8004.885.80016.500,000 3.ARGES17.012.2006.012.20011.000.000 4.BACAU18.919.4005.119.40013.800,000 5.BIHOR17.980.9004.980.90013.000.000 6.BISTRITA-NASAUD9.949.4001.349.4008.600,000 7.BOTOSANI15.987.7003.687.70012.300,000 8.BRASOV31.583.20014.083.20017.500,000 9.BRAILA19.181.1004.881.10014.300,000 10.BUZAU11.439.4002.639.4008.800,000 11.CARAS-SEVERIN19.307.9003.807.90015.500,000 12.RIDERS 15.462.8006.962.8008.500,000 13.CLUJ31.758.90014.258.90017.500,000 14.CONSTANTA28.132.60010.632.60017.500,000 15.COVASNA7.958.4001.958.4006.000.000 16.DAMBOVITA16.948.2001.948.20015.000.000 17.DOLJ23.268.0008.268.00015.000.000 18.GALATI23.442.1006.442.10017.000.000 19.GIURGIU9.152.8001.152.8008.000.000 20.GORJ13.596.2002.396.20011.200,000 21.HARGHITA10.349.5002.749.5007.600,000 22.HUNEDOARA22.538.8005.038.80017.500,000 23.IALOMITA13.098.3001.698.30011.400,000 24.IASI28.607.20012.107.20016.500,000 25.MARAMURES21.050.5003.550.50017.500,000 26.MEHEDINTI13.184.2002.184.20011.000.000 27.MURES11.670.0001.970.0009.700,000 28.NEAMT19.132.5002.232.50016.900.000 29.OLT17.777.5005.077.50012.700.000 30.PRAHOVA25.361.7007.861.70017.500,000 31.SATU MAGNIFIC14.456.0003.456.00011.000.000 32.SALAJ13.433.8003.633.8009.800,000 33.SIBIU21.375.2006.375.20015.000.000 34.SUCEAVA24.668.0007.668.00017.000.000 35.TELEORMAN12.993.0004.993.0008.000.000 36.TIMIS31.324.00013.824.00017.500,000 37.TULCEA15.760.1005.490.10010.270.000 38.VASLUI24.181.5006.681.50017.500,000 39.VALCEA19.778.8002.778.80017.000.000 40.VRANCEA20.499.4003.499.40017.000.000 41.MUNICIPALITY BUCHAREST308.760.000131.760.000177.000.000 42.AGRICULTURAL SECTOR ILFOV5.730.000900.0004.830,000 43.Sume reserved *) 31.500.000-31.500,000 ----------- Note * *) Participation in the financing of the Municipal Utilities Development Program with transfers from the state budget (45%), in addition to the external loans received from B.E.R.D. (50%) and the contribution from the budgets of municipal councils (5%): The Ministry of Finance will allocate the respective transfers by county-for the municipalities included in the program-in accordance with the approved investment objectives. + Annex 7 LIST the categories of objectives and investment works further and new, funded from transfers from the state budget in addition to sources own, of other legally constituted funds for the financing of such investments and allowances approved with this destination from the local budgets for 1995 Rehabilitations, upgrades, expansions and new works for: 1. Networks, plants and thermal points; 2. Water supply; 3. Wastewater treatment plants, collectors, pumping stations and garbage ramps; 4. Sewers; 5. Hydrotechnical threats of local interest, in the intravilan; 6. Technical-publishing works related to housing complexes; 7. Local roads and bridges, streets, uneven passages in localities; 8. Urban passenger transport networks, including trams, buses and trolleybuses; 9. New and further works for the introduction of natural gas in localities. NOTE: -The other investment objectives under the law in the financing competence of the local authorities will be covered financially, as the case may be, from the own funds of the units, bank loans, other resources constituted for this purpose from allowances from local budgets according to the law; -When finalizing the investment lists, annexes to the local budgets, the further investments will be included as a priority, with the classification within the approved deadlines; -New objectives can be included in the investment lists, if the appropriate sources for the first year of execution are ensured. + Annex 8 CATEGORIES OF INCOME AND EXPENDITURE intended to determine the amounts broken down from the payroll tax and transfers from State budget at the local budgets for 1995 No. Name of income and expenses CHAPTER I Own incomes and expenses that are provided in the own budgets of the counties and of the Council of the agricultural sector Ilfov A. Own income (taxes, taxes and other income) profit from the autonomous regions in the subordination of the county and the agricultural sector Ilfov 2.Aquarius from the net profit of the autonomous regions from the subordination of the county and the agricultural sector Ilfov 3.Other income from public institutions *) funds from local budget funding of previous years * *) ___________ *) 30% of the tariff for transport licenses, according to the Government Decision no. 223/1992, republished in the Official Gazette of Romania, Part I, no. 95 95 of 13 April 1994. **) It is also included the return of the loan granted for the establishment of the Corps of public guards, according to the conventions concluded. 5.Income from the valorization of some goods of public institutions (subordinated to the county and the agricultural sector Ilfov) 6.Majorari and late penalties for non-fixed income income on taxes, taxes and income from the head. I lit. A B. Expenditure 1.Culture and art 2.Local government and housing 3.XX_ENCODE_CASE_One expenditure on the organs of the county executive authorities and the agricultural sector Ilfov 4.Transport and communications 5.Other actions 6.Budget reserve fund CHAPTER II Own income and expenses that are provided in the own budgets of communes, cities, municipalities, sectors of Bucharest and City Council of Bucharest A. Own income (taxes, taxes and other income) 1.Income tax from autonomous regions in the subordination of cities, municipalities, the sectors of Bucharest and the Local Council of the Municipality of Bucharest 2.Taxes and taxes from the population a) Taxation on the incomes of free-professionals, craftsmen and other independent individuals and family associations b) Tax on buildings and land occupied by buildings and other constructions from population c) Taxes on means of transport owned by individuals d) stamp duties on successions and other stamp duties from population e) Other taxes and taxes from the population 3.Tax on agricultural income 4.Other direct taxes a) Fee for c) The tax on the buildings and land occupied by buildings and other constructions, from legal entities d) Tax on the means transport owned by legal entities e) Other receipts from direct taxes 5.Taxation on shows 6.Other indirect taxes a) stamp duties from legal entities b) Increases and late penalties for term unmarked income at taxes, taxes and income from the head. II lit. c) Other receipts from indirect taxes 7.Aquarius from the net profit of autonomous regions from the subordination of cities, municipalities, sectors of Bucharest and the Local Council of Bucharest public a) Taxes for the examination of drivers of motor vehicles, issuance of driving licences and other income on traffic on public roads b) Payments from the availabilities of public institutions and self-funded activities c) Other revenue from public institutions 9.Miscellaneous revenue a) Income from recovery of costs, imputations and compensation b) Income from fines imposed according to legal provisions c) Refunds of funds from local budget financing of previous years d) Revenue from concessions e) Proceeds from other sources 10.Income from capital a) Income from the valorization of some goods of public institutions b) Income from the sale of houses built from the funds of the state B. Expenditure 1.Education (maintenance and household expenses, current repairs and capital repairs for pre-university educational establishments belonging to Ministry of Education), excluding educational establishments subordinated to other ministries than the Ministry of Education 2.Health (material expenses and service supplies, except for medicines and sanitary materials) for units sanitary belonging to the Ministry of Health, exclusively medical facilities under the direct subordination of this ministry 3.Culture and art 4.Social assistance 5.Gospodarie communal and housing 6.XX_ENCODE_CASE_One expenditure for local bodies of the executive authority 7.Transport and Communications 8.Other actions 9.Budget reserve fund NOTE: The distribution of expenses on component budgets is based on the subordination of the units, as well as the locality in which the public institution has its headquarters, in the case of units taken with partial or total funding from local budgets. + Annex 9 LIMITS minimum expenditure related to actions the financing of which shall be ensured by the local public authorities for 1995 -thousand lei-JudetulLearning SanatateSocial Assistance TOTAL280.350.000350.000.000186.300,000 1.ALBA4.375.6004.900.0002.460.000 2.ARAD5.045.0008.500.0002.000.000 3.ARGES6.897.2006.200.0003.100.000 4.BACAU11.116.9008.300.0004.500,000 5.BIHOR9.531.00011.800.0002.000.000 6.BISTRITA-NASAUD5.476.4004.600.0001.700.000 7.BOTOSANI5.225.3007.000.0002.600,000 8.BRASOV6.085.90011.000.0002.000.000 9.BRAILA5.579.4006.300.0001.740.000 10.BUZAU5.151.6007.000.0001.000.000 11.CARAS-SEVERIN4.606.5005.700.0002.350,000 12.RIDERS 3.470.4007.000.0001.700.000 13.CLUJ9.528.70013.400.0001.750.000 14.CONSTANTA6.536.10012.000.0003.300,000 15.COVASNA6.090.0004.100.000500,000 16.DAMBOVITA5.396.7007.000.0003.400,000 17.DOLJ8.082.00010.100.0002.550,000 18.GALATI8.774.0008.200.0001.400,000 19.GIURGIU2.549.0002.800.0001.700.000 20.GORJ5.801.8005.900.0001.500.000 21.HARGHITA5.648.2005.600.000840,000 22.HUNEDOARA6.314.0008.900.0001.750.000 23.IALOMITA2.851.4003.100.000580.000 24.IASI10.174.00015.000.0003.810,000 25.MARAMURES6.896.6009.500.0002.490.000 26.MEHEDINTI3.263.3004.700.0001.050.000 27.MURES6.892.3008.200.0004.230.000 28.NEAMT7.017.2007.300.0003.600,000 29.OLT5.476.0005.300.0002.070.000 30.PRAHOVA8.450.10012.500.0003.320,000 31.SATU GREATNESS 7.400.4004.700.0002.000.000 32.SALAJ6.581.0004.900.0001.460.000 33.SIBIU7.010.5007.300.0003.000.000 34.SUCEAVA10.443.6009.000.0004.900.000 35.TELEORMAN4.066.3004.100.000980,000 36.TIMIS10.807.50014.000.0005.310,000 37.TULCEA4.171.0004.100.0001.700,000 38.VASLUI5.809.0007.800.0003.200,000 39.VALCEA4.410.8006.500.0002.600,000 40.VRANCEA3.861.4007.600.0003.160.000 41.MUNICIPALITY OF BUCHAREST 25.500.00046.000.00011.800,000 42.AGRICULTURAL SECTOR ILFOV 1.985.9002.100.0001.200,000 43.Amount reserved *) -- 78.000.000 ------------ Note *) The amount will be distributed by county, Bucharest municipality and Ilfov agricultural sector by Government decision, for social assistance, according to the law. + Annex 10 CATEGORIES OF ACTIONS AND PUBLIC INSTITUTIONS whose minimum spending limits shall be ensured from the local budgets for 1995 1. In the field of education (expenses for maintenance and household, current repairs and capital repairs): -Pre-school education -Primary and secondary education -Complementary education -Professional education -High school education -Post-secondary education -Education for children with disabilities -Children's homes 2. In the field of health (material expenses and service supplies, except for medicines and sanitary materials): -Medical Dispensaries -Hospitals -Sanatoria, preventors and dispensaries with stationary T.B.C. --Crese -Baby swings -Centers for harvesting and preserving blood -Rescue stations --Other institutions 3. In the field of social assistance (personnel, material, service and capital expenditure): -Retirement homes and retirement homes -Hospital-hospital for disabled and chronically ill -Camine for infirm and dormitory children-workshop -Social aid canteens -Centre for the reception of minors -Family placement --Other shares NOTE: The pre-university education units subordinated to other ministries than the Ministry of Education, as well as health facilities that, in 1994, were fully financed from the budgets of the relevant ministries, are exempted. + Annex 11 BUDGET Special Fund for Education -thousand lei-EXPLICATIIPROGRAM 1995 INCOME-TOTAL74.731.200 Current income 74.731.200 B. Non-tax income 731.200 Payments from public institutions 731.200-Income from the amounts collected by the institutions as home direction and cantina4.495.000-Admission tax in higher and post-secondary education 732,000-Taxes from Romanian students admitted above the tuition figure approch1.304.200-Net income of the activity of integration of higher education with production, research, design and provision of services500,000-Income from the contribution of units to cover the expenses of postgraduate courses 750,000-Income from the valorisation of non-periodical courses and publications 200,000-Income from the artistic manifestations of higher education institutions and artistic5.000-Taxes de Tuition from foreign nationals studying on their own currency, including exchange rate differences related to foreign exchange rate (63.245,000)-Other income of educational institutions 3.500.000 EXPENDITURE-TOTAL of care:86.632,000 A. Current expenditures. Personal expenses 4.055.500 Material expenses and services52.132,000 B. Capitality30.444.500 Education84.022,000 A. Current Expenditures 54.122,500 Personnel expenditures 4.015.500-Deplacements, secondments, transferations4.015.500 Material and services50.107,000-expenses of a character social130.000-expenses for maintenance and house13.600,000-materials and services with functional character 6.000.000-items of inventory of small or short duration and equipment4.000.000-current repairs 8.400,000-repairs capitale9.000.000-books and publications3.500.000-other Expenditure on capital29.899.500-investments of public institutions29.899.500 Of total capitol:84.022,000 Primary-secondary education 1.600,000 Professional education 600,000 High school education 1,200,000 Education postliceal132,000 Higher education 76,590.000 Other educational institutions and actions: 3.900.000-expenses for supporting the activity carried out in the teaching resorts subordinated to the higher education institutes in which they carry out students practice2.500.000-expenses for funding of scientific cultural actions of students in student culture houses 800,000-expenses for the financing of some actions in pre-university education (participation in Olympiads and international competitions) 300,000-expenses for other investments and educational actions 300,000 Culture and arta2.550,000 A. Current Expenditures 2.050.000 Personal Expenditures 25,000-Deplacements, secondments, transfers25,000 Material and services2.025,000-books and publications2.000.000- Other Expenditure 25,000 B. Capital Expenditure-Investment of the public institutions500,000 Of the total capitol:2.550,000 National, university, county and city libraries 2.500.000-expenses for the procurement of the book fund necessary for the educational process, for university central libraries and the central pedagogical library 2.500.000 Muzee50.000-expenses for the financing of didactic-scientific actions at the Natural History Museum "Grigore Antipa" Bucharest personal15,000-Displacements, secondments, transferations15,000 B. Capital Expenditure 45,000-Investment of public institutions45.000 Of total capitol:60,000 Research Units (Institute of Education Sciences) Excedent (+) /Deficit (-) -11.900.800 *) ------------ Note *) The deficit covers the availability of the previous year. NOTE: In the employment of the expenses provided for in this fund, the provisions of art. 47 of this Law, relating to the granting of advances. + Annex 12 BUDGET Special Fund for Health -thousand lei-EXPLICATIIPROGRAM 1995 INCOME-TOTAL Current income A. Tax income 378.900.300 378.900.300 358.100,000 A1.Directive344.100,000 Contributions for social insurances344.100.000 A2.Indirect taxes 14.000.000 Other taxes indirecte14.000.000 Tax on some activities and advertising of lor14.000.000 B. Non-tax income 20.800.300 Payments from public institutions 20.800.300 Other income from public institutions 20.800.300 EXPENDITURE-TOTAL395.800.300 A. Expenditure current 383.650.300 Material and services383.650.300 B. Capital Expenditures 12.150,000 Sanatate285.800.300 Current Expenditures 273.650.300 Material Expenses and Services273.650.300 Social Rights 700.000 Hrana3.825,000 Medicines and Sanitary Material249.025,000 Expenses for Maintenance and householder 5.300,000 Materials and services with functional character 3.070.000 Low value and short inventory items $500,000 Current Repairs3.120.800 Capitalrepairs 4.500.000 Books and publications100,000 Other expenditure3.509.500 Capital expenditure 12.150,000 Of the total Capitol:285.800.300 Medical Dispenses62.847.700 Spitale172.500.200 Sanatoriums, Preserves and Stationary Dispensaries T.B.C. 4.000.000 Crese6.000.100 Leagane5.000.000 Blood Harvesting and Preservation Centres 1.800.300 Salvare7.002,000 Other Other social expenditures 110.000.000 Current expenditures 110.000.000 Material and services110.000.000 Expenses for the compensation of drug prices 107.000.000 Other social rights provided by the legal provisions 3.000.000 Of the total chapter: Expenses for the compensation of drug prices 107,000,000 Expenses for the compensation of prices for prostheses and some sanitary materials. -------- Note *) The deficit covers the availability of the previous year. + Annex 12a HEALTH MINISTRY BUDGET Special Fund for Health -thousand lei-EXPLICATIIPROGRAM 1995 INCOME-TOTAL377.400,000 Current income 377.400,000 A. Tax income 358.100,000 Directive344.100,000 Contributions for social insurances344.100.000 Indirect taxes 14.000.000 Other taxes indirecte14.000.000 Tax on some activities and advertising of lor14.000.000 B. Non-tax income 19.300,000 Payments from public institutions 19.300,000 Other income from public institutions 19.300,000 EXPENDITURE-TOTAL394.300,000 A. Expenditure current 382.300,000 Material and services382.300,000 B. Capital Expenditures 12.000.000 Sanatate284.300,000 Current Expenditures 272.300,000 Material And Services272.300,000 Social rights 700.000 Hrana3.500.000 Medicines and materials sanitare248.500.000 Expenses for maintenance and household 5.000.000 Materials and services with functional character 3.000.000 Inventory items of small or short duration500,000 Current Repairs3.000.000 Capitalrepairs 4.500.000 Books and publications100,000 Other expenditure3.500.000 Capital expenditure 12,000,000 of the total Capitol:284.300,000 Medical Dispenses62.400,000 Spitale171.600,000 Sanatoriums, Preserves and Stationary Dispensaries T.B.C. 4.000.000 Crese6.000.000 Leagane5.000.000 Harvest and conservation centers of sangelui1.800,000 Salvare7.000.000 Other social expenditures 110.000.000 Current expenditures 110.000.000 Material and services110.000.000 Expenses for the compensation of drug prices 107.000.000 Other social rights provided by the legal provisions 3.000.000 Of the total chapter: Expenses for the compensation of drug prices 107,000,000 Expenses for the compensation of prices for prostheses and some sanitary materials. --------- Note *) The deficit covers the availability of the previous year. + Annex 12b TRANSPORT MINISTRY BUDGET Special Fund for Health -thousand lei-EXPLICATIIPROGRAM 1995 INCOME-TOTAL1.500.300 Current income 1.500.300 B. Non-tax income 1.500.300 Payments from public institutions 1.500.300 Other income from public institutions 1.500.300 EXPENDITURE-TOTAL1.500.300 A. Current expenditures 1.350.300 Material and services1.350.300 B. Capital Expenditures 150,000 Sanatate1.500.300 Current Expenditures 1.350.300 Material and services1.350.300 Hrana325,000 Medicines and sanitary materials 525,000 Expenses for maintenance and housekeeping 300,000 Materials and services Other expenditure9,500 Expenditure of capital150,000 Of the total capitol:1.500.300 Medical dispensation447.700 Spitale900.200 Crese100 Centres for the harvest and conservation of sangelui300 Other institutions and actions sanities150,000 + Annex 13 BUDGET Risk Fund and accident for special protection of handicapped persons -thousand lei-EXPLICATIIPROGRAM 1995 INCOME-TOTAL188.400,000 Current income 29.300,000 A. Tax income 26.000.000 *) Directive26.000.000 *) Contributions of economic agents 26.000.000 *) ___________ *) Receipts in 1995 from arrears previous years. B. Non-tax income 3.300,000 Miscellaneous income 3,300,000 Aquarius from legal entities, for handicapped persons not within 3,300,000 IV. SUBVENTII159.000.000 Grants from the state budget for the completion of the risk and accident fund for the special protection of handicapped persons 159.000.000 V. DONATII100,000 EXPENDITURE-TOTAL188.400,000 Current expenditures 188.400,000 Expenditure by personal414.400 Material and services66.401.790 Transfers121.583.810 Alocations and other helpers for children6.732.610 Current expenditures 6.732.610 Transfers6.732.610 Of total capitol:6.732,610 State locations for children6.732.610 Pensions, aid and indemnity114.851,200 Expenditure Transfers 114.851,200-Other transfers114.851,200 Of the total capitol:114.851,200 Social Pensions 37.031,000 * *) ___________ **) Including the attendant allowance unseen gr. I, according to art. I para. 2 of Government Decision no. 610/1990 610/1990. Special helpers 77.785.200 Offspring aid 35,000 Other social outlays 58.990.020 Current expenditures 58.990.020 Material and services58.990.020-medicines and sanitary materials3.880.400-other rights established by the provisions legale55.109.620 Of total capitol:58.990.020 Insurance of medicality3.880.400 Payment of subscription fees for radio and television holders 170.000 Covering of the reduction of the cost of admission tickets to shows, museums, events artistic and sportive192,000 Payment of installation, transfer and telephone subscription, as well as the cost of a number of impulsuri3.096,000 Covering of urban transport gratuity with means of transport in the commun5.296.200 Covering of the free transport interurban6.138,000 Allowances for persons who have in care, supervision and grant permanent aid to the minor or adult handicapped 40.217.420 *) Expenditure on the management of the foundation 7.826.170 Current expenditure 7.826.170 Expenditure of personnel 414.400-expenditure on employees 310.700-contribution for social security of stat77.675-expenses for establishment of the fund for the payment of the aid of somaj15.525-travel, posting and transferations10.500 Material and services7.411.770-expenditure on maintenance and housekeeping 7.411.770 Of the total capitol:7.826.170 Expenditure occasioned by payment of the rights7.411.770 Expenditure on staff handling fondurile414.400 + Annex 14 BUDGET Special Fund for Development and Modernisation the border crossing control points, as well as the other customs units -thousand lei-EXPLICATIIPROGRAM 1995 INCOME-TOTAL165.400,000 Current income 165.400,000 A. Tax income 120.097,000 Direct taxes 120.097,000 Other direct taxes 120.097,000 Proceeds from the commission for customs services 120.097,000 B. Income nefiscale45.303,000 Miscellaneous income 45,303,000 Receipts from other surse45.303,000 EXPENDITURE-TOTAL100.400,000 Expenditure of capital100.400,000 Investments of public institutions 100.400,000 Other economic stocks 100.400,000 Expenditure on capital100.400,000 Of the total chapter: Development and modernization of points control for crossing the border, as well as the other customs units 100.400,000 Excedent (+) /Deficit (-) + 65.000.000 + Annex 15 BUDGET Special Fund for Energy System Development -thousand lei-EXPLICATIIPROGRAM 1995 INCOME-TOTAL375.000.000 Current income 375.000.000 A. Tax income 375.000.000 Indirect taxes 375.000.000 Other indirect taxes 375.000.000 Development tax included in the electricity tariff and termice375.000.000 EXPENDITURE-TOTAL375.000.000 Expenditure of capital375.000.000 Extractive, energy, metallurgical, chemical and other industries of industries375.000.000 Expenditure of capital375.000.000-Investments of autonomous regions and companies with capital of stat375,000,000 Of the total chapter: Energy industry375.000.000 + Annex 16 BUDGET Special Fund for Development and public road modernization -thousand lei-EXPLICATIIPROGRAM 1995 INCOME-TOTAL81.000.000 Current income 81.000.000 A. Tax income 81.000.000 Directive81.000.000 Other taxes directe81.000.000 Cota of 5% of the receipts made by producers and importers from the sale of self-delivered motor fuels, regardless of the form of payment (according to Law no. 13 /1994) 81.000.000 EXPENDITURE-TOTAL81.000.000 *) Current expenditure 37.250,000 materials37.250,000 Expenditure of capital450,000 * *) Transport and communications81.000.000 Current expenditure 37.250,000 materials37.250,000-repairs Expenses of capital 450,000-capital expenditures made under the terms of Law no. 13/ 13/ 199443.750,000 Of the total chapter: Roads and bridges 81,000,000 --------- Note * *) Of which, 60% for national road funding and 40% for local road funding. Note **) Of the amount related to the expenses for national roads, the amount of 15.0 billion lei is distributed for the investment works on the Bucharest-Constanta highway, Bucharest-Fetesti section. + Annex 17 BUDGET Special Fund to Protect Insured -thousand lei-EXPLICATIIPROGRAM 1995 INCOME-TOTAL1.000.000 Income from the application of a quota of 0.5% on the volume of gross premiums 1.000.000 EXPENDITURE-TOTAL1.000.000 Current expenditures 1,000,000 Transfers1,000,000 Other transfers1,000,000 + Annex 18 BUDGET Special Fund for Research and Development -thousand lei-EXPLICATIIPROGRAM 1995 INCOME-TOTAL50.000.000 Current income 50,000,000 A. Tax income 50,000,000 Direct taxes 50,000,000 Contribution of economic agents 50,000,000 EXPENDITURE-TOTAL50.000.000 A. Current expenditures 45,000,000 Material expenses and services45.000.000 B. Capital expenditures 5.000.000 Scientific research 50,000,000 Current expenditures 45,000,000 Material and services45,000,000 Other expenditures 45,000,000 Capital expenditures 5,000,000 Investments of public institutions: from care:5.000.000-Aula and the common parts of the National Institute of Information-Documentation within the National Library 1.000.000-Casa Academiei2.500.000 Of total capitol:50.000.000 Objectives, research topics and complex researches 44.500.000-Teme approved by the national program of Research and development44.500,000 Research Units 5.000.000 Other institutions and actions for scientific research500.000-subsidizing scientific literature 200,000-information-documentations300,000 + Annex 19 BUDGET Special Fund for supplementary pension of military pensioners -thousand lei-EXPLICATIIPROGRAM 1995 INCOME-TOTAL17.850.000 Current income 17.850,000 A. Tax income 16.262,000 Direct taxes 16.262,000 Contributions for additional pension 16.262,000 B. Non-tax income 1.588,000 Miscellaneous income 1.588,000 Receipts from other surse1.588,000 EXPENDITURE-TOTAL13.667,000 Current expenditures 13.667,000 Material and services27,000 Subsidies and transfers13.640,000 Transfers13.640,000 Pensions, aid and indemnity13.640,000 Expenditure Current 13.640,000 Subsidies and transfers13,640,000 Transfers13.640,000 Out of total capitol:13.640,000 Additional pensions 13.640,000 Expenditure Management Expenditure 27,000 Current Expenditure 27.000 Material Expenditure and services27.000 Of the total Chapter: Expenditure incurred by the transmission of pension Additional 27.000 Excedent (+) /Deficit (-) + 4.183,000 + Annex 19 /a MINISTRY OF NATIONAL DEFENCE BUDGET Special Fund for supplementary pension of military pensioners -thousand lei-EXPLICATIIPROGRAM 1995 INCOME-TOTAL10.170.000 Current income 10.170,000 A. Tax income 9.222,000 Directive9.222,000 Contributions for additional pension 9.222,000 B. Non-tax income 948,000 Miscellaneous income 948,000 Receipts of other surse948,000 EXPENDITURE-TOTAL6.960.000 Current expenditures 6.960,000 Subsidies and transfers6,960,000 Transfers6,960,000 Pensions, aid and indemnity6,960,000 Current expenditures 6,960,000 Subsidies and transfers6,960,000 Transfers6,960,000 Out of total chapter: Additional pensions 6.960,000 Surplus (+) /Shortage (-) + 3,210,000 + Annex 19 /b MINISTRY OF INTERIOR BUDGET Special Fund for supplementary pension of military pensioners -thousand lei-EXPLICATIIPROGRAM 1995 INCOME-TOTAL6.500.000 Current income 6.500.000 A. Tax income 6.000.000 Directive6.000.000 Contributions for additional pension 6.000.000 B. Non-tax income of other surse500.000 EXPENDITURE-TOTAL5.600,000 Current expenditures 5.600,000 Subsidies and transfers5.600,000 Transfers5.600,000 Pensions, aid and indemnity5.600,000 Current expenditures 5.600,000 Subsidies and transfers5.600,000 Transfers5.600,000 Of the total chapter: Additional pensions 5.600,000 Surplus (+) /Shortage (-) + 900,000 + Annex 19 /c ROMANIAN INTELLIGENCE SERVICE BUDGET Special Fund for supplementary pension of military pensioners -thousand lei-EXPLICATIIPROGRAM 1995 INCOME-TOTAL1.180.000 Current income 1.180.000 A. Tax income 1.040.000 Directive1.040.000 Contributions for additional pension 1.040.000 B. Non-tax income 140,000 Miscellaneous income 140,000 Receipts of other surse140,000 EXPENDITURE-TOTAL1.107.000 Current expenditures 1.107,000 Material and services27,000 Subsidies and transferes1.080.000 Transfers1.080.000 Pensions, aid and indemnity1.080.000 Current expenditure transfers1.080.000 Transferes1.080.000 Out of total Chapter: Additional pensions 1.080.000 Expenditure Management Expenditure 27.000 Current Expenditure 27.000 Material Expenditure and services27.000 Of the total chapter: Expenditure occasioned by the transmission of the additional pension Surplus (+) /Shortage (-) + 73,000 ---------