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Law No. 72 Of 29 April 1997 State Budget For 1997

Original Language Title:  LEGE nr. 72 din 29 aprilie 1997 a bugetului de stat pe anul 1997

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LEGE no. 72 72 of 29 April 1997 of the state budget for 1997
ISSUER PARLIAMENT
Published in OFFICIAL MONITOR no. 76 76 of 29 April 1997



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, ensuring social protection measures approved for the population, stimulating agricultural producers, carrying out research programs, ensuring the protection and restoration of the environment, as well as for the functioning of public authorities. (2) The state budget for 1997 is set at incomes in the amount of 40,277.9 billion lei, and at expenses in the amount of 52.731.9 billion lei, with a deficit of 12.454.0 billion lei. ((3) The summary of the state budget for 1997, detailed on revenues, chapters and subchapters, and expenditure, on shares, is set out in Annex no. 1. ((4) The summary of expenditure of the state budget for 1997, detailing on 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. (5) In the budgets of the principal authorising officers, under the title "Transfers", amounts are provided for the payment of contributions and contributions to international bodies, approved by laws, ordinances and decisions of the Government, including for payment any bank fees charged by the correspondent foreign banks of the National Bank of Romania, for carrying out the related currency transfers. Romania's contribution to financial-banking bodies, established according to the legal provisions in force, is ensured from the budget of the Ministry of Finance ((6) In order to ensure payment, at maturity, of contributions and contributions to international bodies and financial-banking bodies, as well as to the reimbursement of external credits, interest payments and commissions thereof, the principal authorising officers may, prior to the commitment of expenditure, make budgetary appropriations from the other expenditure headings of the same chapter during the whole year. (7) In the budgets of the main authorising officers, the amount of 636.9 billion lei is also provided, representing allowances from the budgets of some ministries to complete the own incomes of subordinated public institutions, to which the financing current and investment expenses are ensured, according to the law, from extra-budgetary income and allowances granted from the state budget. (8) Own revenues, allocations from the budgets of ministries and expenditures of these public institutions, as well as external credit entries are set out in the annex to the budget of each ministry. + Article 2 (1) The revenues of the state budget are made up of current revenues in the amount of 39,569.9 billion lei, capital income in the amount of 704.0 billion lei and receipts from the repayment of loans granted in the amount of 4.0 billion lei. (2) In the current income, tax revenues are in the amount of 38.745.1 billion lei, of which 16.466.5 billion lei represent direct taxes and 22.278.6 billion lei, indirect taxes. (3) The direct taxes are mainly from the profit tax in the amount of 7.366.5 billion lei and from the payroll tax in the amount of 8.697.2 billion lei. (4) In indirect taxes, the value added tax is set in the amount of 12.391.8 billion lei, excise and tax on crude oil from domestic production and natural gas in the amount of 5.085.0 billion lei, and customs duties, in the amount of 4.760.3 billion lei. For crude production of crude oil and natural gas made in 1996, the Autonomous Direction of Oil "Petrom" Bucharest and the Autonomous Regia of Natural Gas "Romgaz" Medias exempt themselves from the payment of the tax on the exploitation activity of mineral resources and Oil royalty for the year 1997 and, as a result, these autonomous kings will not receive from the state budget this year the equivalent amounts for reinvestment in the oil field. (5) Non-tax revenues are established in the amount of 824.8 billion lei and come from: payments from the net profit of autonomous regions in the amount of 251.0 billion lei, payments from public institutions in the amount of 202.0 billion lei and various revenues in the amount of 371.8 billion lei. ((6) The capital income is constituted by the valorization of certain goods of public institutions, in the amount of 7.0 billion lei, and from the valorization of stocks from national material reserves and mobilization and from the amounts transferred by the National Agency of Agricultural products-R.A., in the amount of 697.0 billion lei. (7) The travail of the wheat stock capitalized by the National Administration of the Materials Reserves, as a result of its final removal from the national material reserves, according to the legal provisions, shall be transferred to the state budget. The National Agricultural Products Agency-R.A., for the wheat harnessed from the stock, will deduct the funds allocated from the state budget in the form of premiums and the difference of bonified interest on bank loans received for the constitution of griu, which you will spill to the state budget. + Article 3 (1) Taxes, taxes and other incomes, as well as the normative acts governing them, on the basis of which receipts are made in 1997 to the state budget and to local budgets, as the case may be, are set out in Annex no. 4. (2) The provisions of the normative acts establishing taxes, taxes and other revenues of the state budget, local budgets and budgets of special funds, the applicability of which has ceased, shall apply only in the case of fiscal control for the establishment, pursuit and collection of debits for previous years, within the limitation period. + Article 4 The collection of taxes, fees, contributions and other revenues of the state budget, local budgets and special fund budgets for 1997 shall be carried out in accordance with the legal provisions in force, as well as according to provisions of this law + Article 5 (1) Starting with the month following the publication of the present law in the Official Gazette of Romania, the payment of the corporate tax shall be made monthly, until the 25th of the month following the month for which the tax is calculated. (2) The taxpayers have the obligation to pay in the corporate tax account for December 1997, until January 25, 1998 inclusive, an amount equal to the tax calculated for November 1997, following the regularization on the basis of the data from the balance sheet shall be carried out by the time limit laid down for the submission of the accounting balance sheet + Article 6 For the calculation of the profit tax for 1997 no longer applies the 50% reduction of the corporate tax for the part of the taxable profit that corresponds to the share of these revenues in the total volume of income, in the case of taxpayers who collect income in foreign currency from the export of goods made from their own activity and from international service supplies. + Article 7 Natural persons authorized according to Decree-Law no. 54/1990 , as well as collaborators with own cars of companies that carry out taxi activity are subject to a quarterly flat tax of 200,000 lei, which is paid by the 25th of the last month of each quarter. This provision shall apply from the second quarter of 1997. + Article 8 Provisions art. 17 17 para. 5 of Government Ordinance no. 70/1994 on corporation tax, approved and amended by Law no. 73/1996 and republished, ceases its applicability. + Article 9 (1) The special consumption taxes (excise duties) for some imported products and from the country set out in Annex no. 1 1 to 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, republished in the Official Gazette of Romania, Part I, no. 286 286 of 11 December 1995, is amended as follows: no. crt. 4-Spirits, including liqueurs and beverages obtained by distillation of cereals 130%, of which: whisky; gin; rum and sugar cane spirits 200%; no. crt. 5-Wine-based drinks, of which: cognac 200%; no. crt. 10-Medium quality cigarettes 4.00 ECU/1.000 cigarettes. (2) The tax on crude oil and natural gas from domestic production is regularly updated by Government decisions, depending on the changes in the import and wholesale prices, according to the provisions of the Law no. 42/1993 , republished. + Article 10 ((1) Share of the value added tax provided for in art. 17 lit. B. point 5 of Government Ordinance no. 3/1992 on value added tax, republished in the Official Gazette of Romania, Part I, no. 288 288 of 12 December 1995, and art. I section 6 lit. a) of Government Ordinance no. 21/1996 on the completion and amendment of regulations relating to value added tax (approved and amended by Law no. 42/1997 ) for fresh, frozen, dried, dried, preserved or processed vegetables and edible fruits shall be set at 18%. (2) The provisions of art. 9 9 and art. 10 10 para. (1) shall apply from the month following that in which this law was published in the Official Gazette of Romania. + Article 11 The share of late increases due for the non-payment of budgetary obligations, consisting in taxes, taxes, contributions and other budgetary revenues, is updated by Government decision, at the proposal of the Ministry of Finance, correlated with the rate average interest on the interbank market, plus at most 20 percentage points. + Article 12 (1) In the economic structure, the expenditure of the state budget for 1997 shall be as follows: -billion lei-EXPENDITURE-TOTAL,52.731, 9 of which: 1.Current expenditures 46.149, 6 of these: a) personnel expenses 10.980, 2 b) material expenses and services6.149, 4 c)subsidies 4.085, 0 d) prime604.5 e)transfers14.404, 9 f) public and other expenditure9.798, 9 g) amounts provided in global positions as reserves126.7 2.Capital expenditures 3.806, 8 3.Grant loans 1.100, 4 4.Credit repayments, interest payments and fees to credits1.675, 1 of these: a) repayments of b) interest payments and loan fees externe680,0 c) repayment of the loan granted from the state social insurance budget (2) The expenses provided for in the state budget for 1997 represent maximum limits, which cannot be exceeded, and their modification will be made under the law. The employment, contracting of works and goods, as well as the performance of expenses by the authorising officers shall be made only in compliance with the legal provisions and within the limits of the approved budget appropriations. (3) The public procurement of import goods may be carried out by the acquiring legal entities, defined according to the law, only under the conditions established by the Government. (4) In order to qualify for the personnel costs provided for in the state budget for 1997, the principal authorising officers shall take measures as from 1 June 1997 and 1 August 1997 respectively for the education sector, positions not exceeding the maximum number set out in Annex no. 3. Within the maximum number of posts provided for in this annex, the states of functions of the budgetary appropriations officers will be approved and approved. The expenses for travel, secondments, transfers, provided for in the state budget for 1997, cannot be increased by transfers of budget credits. + Article 13 (1) The expenses for public authorities shall be established in the amount of 1,888.9 billion lei. (2) The expenses for the Senate are in the amount of 46.8 billion lei. (3) The expenses for the Chamber of Deputies are 139.9 billion lei. The extra-budgetary income made by the Chamber of Deputies will be fully retained by this for the coverage of current and capital expenditures related to extrabudting actions and activities. 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, in order to be spent with the same destinations. The permanent office of the Chamber of Deputies can approve the use of receipts in lei or in foreign currency for other destinations. (4) The maintenance and repair expenses of the assets of the patrimony administered by the Chamber of Deputies, distributed for the purpose of the mandate by the deputies in the electoral districts, are included in the budget of the Chamber of Deputies Title "Material expenditure and services". (5) The expenses for the Romanian Presidency are in the amount of 13.1 billion lei. ((6) Transport, daytime and accommodation expenses for members of official delegations, representatives of institutions and media representatives accompanying the President of Romania on their visits abroad, according to the legal provisions, are included in the budget of the Romanian Presidency under the title "Material expenses and services" article "Other expenses". (7) The expenses for the judicial authorities are in the amount of 474.9 billion lei. (8) The budget of the Ministry of Justice includes the revenues made from the sale of the judicial stamp, according to Government Ordinance no. 32/1995 , approved by Law no. 106/1995 . The amounts collected from these revenues will be used by the Ministry of Justice and the Supreme Court of Justice, according to the destinations established by Government Ordinance no. 32/1995 , including for printing the judicial stamp. For the incentives granted from the revenues collected from the sale of the judicial stamp are not due the contribution for social insurance, the contribution to the Fund for the payment of unemployment benefits and the contribution for the additional pension. ((9) The expenses for the Court of Accounts are in the amount of 71.4 billion lei, for the Constitutional Court 2.9 billion lei, for the Legislative Council 2.9 billion lei, for the National Securities Commission 1.4 billion lei and for the Council Competition 4.6 billion lei. ((10) The expenses for the organs of the executive authority are in the amount of 1.131.0 billion lei, of which: 1112.7 billion lei for the General Secretariat of the Government and 1.018.3 billion lei for ministries and other specialized bodies of central public administration. (11) The Fund of the President of Romania and the Prime Minister's Fund, respectively, constituted on the basis of the provisions Law no. 40/1991 , republished, are in the amount of 150.0 million lei, respectively 140.0 million lei; the fund of the President of the Senate and, respectively, the fund of the President of the Chamber of Deputies Law no. 53/1991 , republished, are each in the amount of 150.0 million lei; the fund of the President of the Supreme Court of Justice, constituted under the provisions Law no. 56/1996 , is in the amount of 50.0 million lei; the fund of the President of the Constitutional Court, established under the Law no. 47/1992 and ale Law no. 56/1996 , is in the amount of 20.0 million lei. (12) The funds provided for in the preceding paragraph are covered by the title "Material and services expenditure", the article "Other expenditure" in the budgets of those institutions (13) In the budget of the Ministry of Finance, the chapter "Other actions" includes personnel expenses and other current expenses related to the General Directorate of Customs, from the structure of the own apparatus of the Ministry of Finance. (14) In the budget of the Consumer Protection Office, on the basis Government Ordinance no. 21/1992 , approved and amended by Law no. 11/1994 , was provided for the title "Transfers" amount of 150.0 million lei, which will be distributed by him to consumer protection associations, in order to complete their own funds for the financing of programs in the field of protection consumers, publishing materials and organizing actions on informing public opinion through the media. ((15) The revenues made by the Ministry of Foreign Affairs from the consular fees collected in foreign currency for services rendered abroad by the diplomatic missions and consular offices, which are retained by the Ministry of Foreign Affairs, according to Government Ordinance no. 33/1996 , approved and amended by Law no. 33/1997 , as well as the expenses that can be made from them, at the level of 62,298.9 million lei, are provided in the annex to the budget of the Ministry of Foreign (16) To support the activity of political parties in accordance with provisions Law of political parties no. 27/1996 , transfers from the state budget are allocated in 1997, through the budget of the General Secretariat of the Government, in the amount of 15.755.1 million lei. + Article 14 ((1) The expenses for the defense of the country are set in the amount of 5.276.2 billion lei, which also include the expenses on ensuring interoperability within the Euro-Atlantic integration actions, those for participation in maintenance operations ongoing peace (UNAVEM III and SFOR), for the participation of the Romanian army in the Partnership for Peace Program, for the formation of the rapid reaction force, as well as for other actions approved under the law. (2) The expenses for public order and national security shall be established in the amount of 2.562.9 billion lei. ((3) The revenues in lei and in foreign currency collected by the Ministry of National Defence, the Ministry of Interior and other components of the armed forces from the exploitation in the country and/or export of goods in endowment, as well as from different supplies of services, will be fully retained by them, as extra-budgetary income, for the financing of material and capital expenditure, in accordance with the rules on public finances. (4) Revenue in foreign currency, collected by the Ministry of National Defence from the operations of participation in the Partnership for Peace, including the value of the use of the technique and equipment reimbursed by the O.N.U., as well as those received from external partners in the framework of bilateral assistance activities, as well as for programs to achieve interoperability with the N.A.T.O., will be fully retained by it, as an extra-budgetary income, to finance material and capital expenditures. (5) 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, after the recovery of all expenses incurred with valorization, conservation, the expertise and transport of confiscated goods, a 25% share will be retained by the Ministry of Interior, as extra-budgetary income, to be used to finance material and capital expenditures, specific to operative facilities, in compliance with the rules on public finances, the difference being made to the state budget. (6) The revenues made from the organized military security, according to the law, by the Ministry of Interior to economic agents shall be retained by this ministry as extra-budgetary income and will be used to cover current and capital expenditures related to security personnel. (7) The incomes made by public institutions according to par. (3), (4), (5) and (6) and retained by them according to the provisions of this law, as well as the expenses that may be made from them, are presented in the annex to the budgets of the principal authorising officers. + Article 15 The expenses for social-cultural actions, which are financed from the state budget, are set in the amount of 17.239.0 billion lei, of which: 6.857.4 billion lei represent personnel expenses, 2.342.6 billion lei material expenses and services, 357,8 billion lei allowances in addition to the own revenues of public institutions, 820.0 billion lei allowances to compensate for the increase in market prices, 5.466.4 billion lei transfers, 960.4 billion lei for capital expenditures, 422,0 billion lei for foreign loan repayments and interest payments and commissions related to them and 12.4 billion lei for the reimbursement of the loan granted by the state social insurance budget, until May 15, 1997. + Article 16 (1) The expenses for education, financed from the state budget, are in the amount of 6.739.1 billion lei, of which: 4.241.1 billion lei represent personnel expenses, 939.8 billion lei material expenses and services, 61.7 billion lei allowances in Completing the own revenues of public institutions, 825.9 billion lei transfers, 665.9 billion lei capital expenditures and 4.7 billion lei interest payments and commissions related to external loans. (2) The budget of the Ministry of Education also includes the amount of 36.8 billion lei for the reform of the pre-university education and 25.4 billion lei for the reform of higher education, representing the Government's contribution to the realization these reforms. (3) Of the amounts provided in the budget of the Ministry of Education under the title "Transfers", the amount of 608.4 billion lei is intended to grant additional rights for students and students, which will be used according to the legal provisions. The amount of 13.9 billion lei is allocated for granting scholarships to young people from the Republic of Moldova (4) In order to finance European integration actions in the field of education, the Ministry of Education will be able to allocate 19.9 billion lei. (5) Own revenues made by educational establishments and institutions, in accordance with the provisions Education Law no. 84/1995 , republished, including the availabilities existing at the end of 1996, which remain at the disposal of the Ministry of Education, as well as the expenses that can be made of them at the level of 794.3 billion lei are provided in the annex to the budget Ministry of Education. (6) The Ministry of Education is authorized to make advance payments for the realization of school textbooks, up to 70% of the value of contracts. + Article 17 (1) The expenditure on health, financed from the state budget, is in the amount of 4.177.6 billion lei, of which: 2.458.0 billion lei represents personnel expenses, 1.042.0 billion lei material expenses and services, 34.3 billion lei transfers, 233.8 billion lei capital expenditures and 409.5 billion lei for foreign loan repayments and interest payments and commissions related to them. (2) Of the transfers provided in par. (1), the amount of 0.9 billion lei is intended for the support of the National Red Cross Society, in accordance with the provisions Law no. 139/1995 . (3) The budget of the Ministry of Labour and Social Protection also includes the amount of 19.5 billion lei for the payment of the obligations of the Romanian state to the German state based on the agreement concluded on the line of + Article 18 ((1) The expenses for culture, religion and actions regarding sports and youth activity, financed from the state budget, are in the amount of 817.0 billion lei, of which: for culture actions 524.7 billion lei, supporting religious cults, including the construction and repair of places of worship, 83.5 billion lei, sports and youth activity 172.7 billion lei, as well as for administration expenses and decentralized public services 36.1 billion lei. (2) The institutions of culture and art, which in 1997 will be financed entirely or partially from the state budget through the Ministry of Culture, are those provided in the annexes to the budget of the Ministry of Culture. (3) Of the amounts allocated for purchases of books and publications, the Ministry of Culture may also make purchases for the endowment of public libraries subordinated to the local public administration authorities. (4) Of the funds allocated by the state budget, the Ministry of Culture will use the amount of 196.0 billion lei to finance the works of design, conservation, restoration, consolidation and enhancement of the national cultural heritage belonging to public institutions of central subordination and those of local subordination, as well as those belonging to religious cults, contracted under the law. (5) Of the amounts allocated for "Other investment expenses", the Ministry of Culture may also make purchases of memorial houses, land located in historical sites of particular importance, as well as cultural goods for museum institutions subordinate to this ministry or local public administration authorities. (6) The funds allocated from the state budget to the Romanian Radio Broadcasting Company, in the amount of 56.9 billion lei, and to the Romanian Television Society, in the amount of 49.4 billion lei, are used according to the destinations provided in the annexes to the budgets of the two companies. (7) The National Center of Cinematography, as the authority of the specialized public administration, approves the list of films of national interest, of particular importance for Romanian culture, of films of great complexity, financed in addition to state budget according to the provisions art. 10 of Decree-Law no. 80/1990 on the organization of film activity, following their selection on the basis of competition. To support the projects of the debutants in the field of film creation, the National Center of Cinematography will allocate the amount of 500,0 million lei. (8) Of the transfers provided in the budget of the Ministry of Youth and Sports, the amount of 33.0 million lei is intended to cover the difference of interest on loans granted to newlyweds, according to the legal provisions in force (9) The budget of the Ministry of Youth and Sports includes the amounts necessary for Romania's participation in the European Community Programme "Youth for Europe". (10) In order to support the activity of the Romanian Olympic Committee, it is allocated in 1997 from the state budget, through the budget of the Ministry of Youth and Sports, to the title "Transfers", the amount of 6.750.0 million lei. (11) The funds allocated from the state budget shall be managed by the Romanian Olympic Committee, separately from the amounts collected from other sources, and may be used for: a) coverage of personnel expenses necessary for the granting of salary rights related to posts approved by Government Decision no. 124/1991 on the organization and functioning of the Romanian Olympic Committee, republished, as well as for the granting of Olympic batch premiums to athletes, coaches and other technicians, during centralized training periods, according to normative acts in vigor; b) covering the expenses of maintenance, repair and operation of the headquarters and the car park of the Romanian Olympic Committee, the expenses of procuring small and short-term inventory items, the expenses for endowments independent of the nature of investments, as well as the expenses of publishing and publishing the Olympic Bulletin "Sport in Romania"; c) financial and material support of the Romanian Olympic Academy, the national Olympic junior centers and the Olympic sports federations; d) support the external relations program on participation in competitions and other actions under the aegis of the International Olympic Committee, the Association of National Olympic Committees and the Association of National Olympic Committees in Europe, and receiving delegations for the development of the Olympic activity. (12) The amount of 5.298.5 million lei, provided in the budget of the Ministry of Foreign Affairs in the chapter "Culture, religion and actions on sports and youth activity", will be used to finance the activity of the Romanian Cultural Foundation, according to provisions of law (13) Transfers from the state budget provided for in the budget of the General Secretariat of the Government, in the chapter "Culture, religion and actions on sports and youth activity", will be allocated through its budget as follows: a) the amount of 6.240.0 million lei, made available to the Department for the Protection of National Minorities, to support the activities carried out by non-political organizations of citizens belonging to national minorities, by covering partial of the expenses occasioned by the operation and minimum endowment of the premises, press activity, book, own publications, cultural, scientific actions, symposia and other such events organized in the country, as well as for some actions abroad; b) the amount of 425.0 million lei, made available to the Department for the Protection of National Minorities, for the financing of programs and projects within the " European Campaign to combat racism, xenophobia, anti-Semitism and intolerance '; c) the amount of 3.475.0 million lei, made available to the Council for the Problems of Romanians Abroad, to support the activity of Romanians outside the borders; d) the amount of 2.575.0 million lei, made available to the Department of Public Information, for the promotion of Romanian image and interests abroad; e) the amount of 1.720.0 million lei, made available to the Department of Public Information, for the realization, in justified cases, of scientific and social-cultural actions, through institutions, associations or other legal entities, based on selection of tenders, in compliance with the competitiveness criteria. ((14) The way of distribution and use of the amounts for the actions provided for in the previous paragraph is approved by Government Decision, initiated by the General Secretariat of the Government, at the proposal of the Department for the Protection of Minorities National, Council for the Problems of Romanians Abroad, Department of Public Information and other interested institutions, as the case may be. (15) The number of posts in low-income or non-income places of worship, for which a contribution from the state budget is granted at the level of two gross minimum basic salaries per country, may be increased with the agreement of the State Secretariat for Cults to a maximum of 8,000 posts, with the classification in approved budget appropriations. + Article 19 (1) The expenses for social assistance, allowances, pensions, aid and allowances, financed from the state budget, are in the amount of 5.505.3 billion lei, of which: state allowances for children 3.457.6 billion lei, allowances for compensation billion lei, military pensions 532.0 billion lei and pensions, aid, allowances and bonuses I.O.V.R., war veterans and other categories of beneficiaries 545.4 billion lei. (2) The amount of 820.0 billion lei referred to in the previous paragraph and provided for in the budget of the Ministry of Labor and Social Protection is intended to cover the increase in prices for beneficiaries of social assistance, pensioners, unemployed, employees, beneficiaries of social scholarships, beneficiaries of the provisions Law no. 53/1992 on the special protection of handicapped persons, other categories of beneficiaries and will be used according to the legal provisions. (3) In the total amount of the subchapter "State allowances for children" from the budget of the Ministry of Labour and Social Protection is also included the amount of 468.5 billion lei, which, according to the law, will be used in order to provide additional support families with more children. (4) The methodology for determining the level of maintenance contribution in social assistance institutions, due by assisted persons or their legal supporters, as the case may be, shall be approved by Government decision. + Article 20 (1) The expenses for public services and development and housing shall be set in the amount of 460.0 billion lei. (2) In the budget of the Ministry of Public Works and Spatial Planning are included in the title "Transfers" amounts for the continuation of the investment process at the housing blocks under the provisions of the Government Ordinance no. 19/1994 on stimulating investment for public works and housing construction, approved and amended by Law no. 82/1995 ,, of Home Law no. 114/1996 ,, and for the application of provisions Government Ordinance no. 20/1994 on the safe implementation of the existing, republished, approved and amended fund by Law no. 82/1995 , amounts that the principal authorising officer will allocate by county. (3) The county councils and the General Council of Bucharest, together with the local councils on whose territory the respective dwellings are located, will establish and approve the list of housing blocks to be financed in 1997, with distribution by localities and blocks, within the limits of approved funds. (4) In the amounts provided for in the budget of the Ministry of Public Works and Spatial Planning under the title "Transfers" are included amounts for subsidizing the interest related to loans granted by the House of Savings and Consemnations for housing, for social housing and necessity according to the provisions Home Law no. 114/1996 , for the organization and functioning of the real estate cadastre Law of cadastre and real estate advertising no. 7/1996 , as well as for the payment of interest, commissions and bank charges and value added tax according to the provisions Government Decision no. 869/1996 on contracting and guaranteeing by the Government external credits for the construction of social housing and necessity. (5) The Ministry of Public Works and Spatial Planning, from the amount provided in the investment list, at the position "Other investment expenses", can commit the amount of 3.0 billion lei in order to carry out feasibility studies to support Government program on gravel and lighting of village roads, water supply of villages and connection of villages to telephone networks; elaboration of feasibility study and its financing are made under the conditions of regulations in vigor. + Article 21 The expenses for the environment and waters are in the amount of 142.7 billion lei. + Article 22 The expenditures in the state budget for the economic field are set in the amount of 8.295.0 billion lei, of which: 413.7 billion lei personnel expenses, 333.7 billion lei material expenses and services, 2.631.8 billion lei for subsidies, 604.5 billion lei for premiums, 3.319.2 billion lei for transfers, 695.1 billion lei for capital expenditures and 297.0 billion lei for foreign loan repayments and interest payments and commissions related to them. + Article 23 ((1) The expenses for industry and trade are in the amount of 2.002.0 billion lei, of which: 50.9 billion lei personnel expenses, 128.1 billion lei material expenses and services, 3.7 billion lei allowances in addition to own income of public institutions, 1.071.0 billion lei subsidies on products, 0.4 billion lei subsidies to cover price and tariff differences, 403.0 billion lei transfers, 342.2 billion lei capital expenditures and 2.7 billion lei external credits and interest payments and related commissions. (2) In the transfers provided in par. (1) are also included 7.6 billion lei for the partial coverage of the ecological protection expenses, carried out by the Commercial Society "Plant de Valorification of the Cenuses of Pirita Turnu Măgurele"-S.A. with the processing of pirate ashes and of calcium chloride and 298.6 billion lei for the coverage of some rights of social protection of personnel from autonomous kings with heavy working conditions, subordinated to the Ministry of Industry and Commerce, as well as 91.0 billion lei 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 1997 to the interest-free credit granted to Romania by the People's Republic of China in 1970. + Article 24 ((1) The expenses for agriculture and forestry, including irrigation, dissecting and combating soil erosion, are in the amount of 4.128.0 billion lei, of which: 321.0 billion lei personnel expenses, 153.7 billion lei material expenses and services, 1.416.7 billion lei subsidies to cover the price and tariff differences, 604.5 billion lei premiums granted to agricultural producers, 1.548.7 billion lei transfers, 49.3 billion lei capital expenditures and 34.1 billion lei refunds of external credits and interest payments and commissions related to them. In 1997, the state support of agriculture will be carried out under conditions of total transparency only through the state budget. (2) In the transfers provided in par. (1) is also included the amount of 1.400,0 billion lei for the establishment of a coupon system for farmers. The way of implementing and regulating this system of coupons is approved by law. + Article 25 (1) The expenses for transport and communications are in the amount of 1.772.0 billion lei, of which: 18.4 billion lei personnel expenses, 17.5 billion lei material expenses and services, 140.0 billion lei subsidies on products and activities, 1.068,7 billion lei for transfers on activities in the field of national roads and bridges, railway infrastructure, airport administration, navigation, 267.2 billion lei capital expenditures and 260.2 billion lei external credits and interest payments and related commissions. (2) The expenses related to the previous paragraph include the amounts related to the financing of the project on the restructuring of the Autonomous Regia "National Road Administration of Romania" and the rehabilitation of the national road network. + Article 26 (1) The expenses for other economic actions are in the amount of 393.0 billion lei, of which: 23.4 billion lei personnel expenses, 34.3 billion lei material and services expenses, 298.9 billion lei transfers and 36.4 billion lei capital. (2) Within the transfers provided in par. (1), the expenses for the stimulation of export production and export shall be established in the amount of 200,0 billion lei, of which: a) 150.0 billion lei aimed at stabilizing the interest rate on short, medium and long 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, complex installations and the execution of objectives abroad, as well as for other exports credited in the short term, carried out in 1996 and 1997, according to the legal provisions; b) 40.0 billion lei to stimulate the realization of complex objectives and production with long production cycle, intended for export under Government Ordinance no. 14/1995 on certain measures to stimulate the achievement of complex objectives and long-cycle production, intended for export, approved by Law no. 70/1995 ; c) 10.0 billion lei expenses for insurance, on behalf and on behalf of the state, of export credits granted in 1997; possible availabilities can be used to stabilize the interest rate on bank loans according to the provisions of at lit. a) and b). + Article 27 (1) The expenses for scientific research are in the amount of 859.4 billion lei, of which: 45.6 billion lei personnel expenses, 524.8 billion lei material expenses and services, 0.6 billion lei allowances in addition to own income of public institutions, 257.8 billion lei transfers and 30.6 billion lei capital expenditures. (2) In the budget of the Ministry of Research and Technology, the title "Transfers" is included in the amount of 10.0 billion lei to finance expenses related to maintenance, operation and operation of special installations of national interest, according to Law no. 51/1996 for approval Government Ordinance no. 25/1995 on the regulation of the organization and financing of research and development. + Article 28 (1) The expenditure on public debt is set in the amount of 9.798.9 billion lei, of which: 7.921.0 billion lei interest on domestic public debt, 732.0 billion lei interest related to external public debt that, according to legal regulations, pay from the state budget, 959.5 billion lei expenses occasioned by the issuance and placement of government securities and the risk of guarantees granted by the state under the law and 186.4 billion lei foreign, according to the law (2) In the expenditure on domestic public debt, the interest related to domestic short-term loans on the basis of government securities, treasury certificates and other specific instruments, as well as those for financing the deficit, shall also be included. the state budget from the availability of the general account of the state treasury. (3) The Government, through the Ministry of Finance, is authorized to contract state loans to finance and refinance the deficits of the state budget, from previous years and from 1997, to the level recorded at the end of each year, as well as for the refinancing of the value in lei of the loan in foreign currency series Val 1996. (4) The Ministry of Finance is authorized that, during the execution of the state budget, in order to cover the state budget expenditures until the approved revenues are collected, to issue treasury bills and/or other specific instruments carrying dobinda, whose maturity cannot exceed the end of the financial year, which will be put into circulation through the National Bank of Romania, on the basis of agent convention concluded with the Ministry of Finance on behalf of the state. + Article 29 (1) In 1997, the state budget will provide loans in the amount of 1.100.4 billion lei, of which: 49.3 billion lei for the completion of objectives approved by bilateral conventions and intergovernmental agreements, 1.1 billion lei for people who benefit from refugee status and are deprived of means of existence and 1.050.0 billion lei for lending to agriculture. (2) The way of granting loans for agricultural lending is approved by law, the National Bank of Romania ceasing the granting of new loans directed to agriculture. + Article 30 At the expense part of the state budget shall be established and used, on the basis of Government decisions: a) The financial recovery fund at the disposal of the Government, in the amount of 50.0 billion lei; b) The budgetary reserve fund at the disposal of the Government, in the amount of 51.7 billion lei, which is used to finance some actions and tasks during the year in the state budget and in local budgets, with the maintenance of the budget balance. The allocation of amounts from the Budget Reserve Fund to the Government for local budgets is made by increasing the amounts broken down from the payroll tax or transfers from the state budget to the local budgets, as the case may be; c) The intervention fund at the disposal of the Government, in the amount of 20.0 billion lei, to eliminate the effects of natural calamities; d) Fund at the disposal of the Romanian Government for relations with the Republic of Moldova in the amount of 5.0 billion lei. + Article 31 (1) In 1997, the State Office for Inventions and Trademarks will be able to use, in extra-budgetary procedure, a share of 30% of the income in lei and in foreign currency, obtained from the national registration of marks and designations of origin, from the examination of marks international, from fees for patent applications and for invention patents, as well as from fees for drawings and industrial models for destinations provided by Law no. 120/1992 on fees for patent applications and for patents of invention, of Government Decision no. 274/1991 on charges relating to factory, trade and service marks and to the designations of origin of the products, Law no. 129/1992 on the protection of industrial designs. (2) The availability recorded at the end of the year, in lei and in foreign currency, from the amounts retained according to par. (1), shall be carried over to the following year, being used for the same destinations provided by the regulations in force. + Article 32 (1) The Government may approve changes in the structure and between the principal authorising officers, with the total level of the external credit entries contained in Annexes no. 1 and 2, depending on the conduct of external loan programs, approved according to the law. (2) The principal authorising officers have the obligation under the budgetary appropriations approved for 1997 to ensure in full and with priority the necessary funds, representing the local component, related to the implementation of external loan agreements, approved according to law + Article 33 (1) In 1997, 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 4.302.8 billion lei, according to Annex no. 5. (2) In 1997, transfers from the state budget to local budgets in the amount of 3,422.8 billion lei are granted, according to Annex no. 6, with the following destinations: a) ensuring social protection by targeting 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 from own income and from amounts broken down from the tax on salaries; b) capital expenditure on objectives and investment 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, as well as for investments partially financed from external loans. ((3) The categories of income and expenses related to the local budgets of communes, cities, municipalities and counties for 1997 are included in Annex no. 8. + Article 34 ((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, shall be provided, for the respective public institutions, from the local budget of the administrative-territorial unit to which they belong. ((2) The categories of public institutions and actions in the fields of pre-university education and health, the expenses of which will be provided from local budgets under the previous paragraph, are included in Annex no. 9. ((3) Imobiles related to social assistance institutions which, according to legal provisions, are in the administration of other authorising officers than the local councils through which they are financed will be taken over by them on the basis of protocol within 60 days from the date of publication of the present law in the Official Gazette of Romania. + Article 35 (1) The amounts broken down from the payroll tax and transfers from the state budget to the local budgets, established and approved according to the annexes no. 5 and 6, are distributed, within the amounts approved on the total county and Bucharest municipality, on communes, cities, municipalities, sectors of Bucharest and county councils and the General Council of Bucharest, by the council county, respectively the General Council of Bucharest, together with the general direction of public finances and state financial control, after consulting the mayors and representatives of the local councils. (2) The criteria for determining the amounts broken down from the payroll tax, by county, are set out in Annex no. 10 and will also be used in the distribution of administrative-territorial units within the county, depending on the specific conditions of each locality, their economic, social and demographic situation. (3) At the distribution of the amounts broken down from the payroll tax on administrative-territorial units, the funds strictly necessary for social assistance, education and health expenses, which are financed from the budgets local units. + Article 36 (1) The county treasury funds and the city of Bucharest may be used in 1997, within a limit of 50% of their actual balance on December 31, 1996, for the financing of investment objectives within the territorial area of the county, respectively of the city of Bucharest, in the fields of communal household and transport for the categories of objectives and investment works provided in Annex no. 7, in addition to the other legal resources constituted with this destination. (2) The treasury fund constituted at the disposal of the county councils and the General Council of the Municipality of Bucharest shall be kept in the treasury of the state with interest, the level of which will be determined under the provisions of art. 55 55 of this law. + Article 37 (1) Based on the provisions art. 54 54 para. ((4) of Law no. 72/1996 on public finances, the administrative-territorial units set out in Annex no. 11 to contract in 1997 medium-and long-term loans for the achievement of public utility investment objectives, of the nature of those set out in Annex no. 7, approved according to the legal provisions, by issue of securities, provided that the respective units can guarantee the payment of interest and the redemption of the respective securities. (2) The maximum limit within which local public authorities may contract loans under the conditions of par. (1) is set at 20% of its own income and from the amounts broken down from the payroll tax, made in the local budget for 1996. + Article 38 Proceeds from the restitution of loans granted from the state budget for the establishment of bodies of public guards, according to the provisions 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 and the General Council of Bucharest Municipality, as the case may be, for the purpose of the financial bodies they will follow the collection of these amounts, according to the conventions concluded with the bodies of public guards. + Article 39 (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, 1997, 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 "Other investment expenses", with the classification in the volume of capital expenditures approved in that Chapter. (2) The modification of investment lists, annexes to local budgets, under the conditions of the previous paragraph, shall be approved by each local council or county council, as the case may be. + Article 40 ((1) The revenue and expenditure of the budget of the Special Fund for Health for 1997, set up Government Ordinance no. 22/1992 on the financing of health protection, approved by Law no. 114/1992 ,, are established according to Annex no. 12. (2) Legal persons who make income from sales of tobacco products, cigarettes and alcoholic beverages contribute, according to Government Ordinance no. 22/1992 , approved by Law no. 114/1992 , to the Special Health Fund, with a quota of 1% of the amounts made from the sale of those products, after deduction of excise duties and value added tax due to the state budget. (3) The incomes made under the provisions Government Ordinance no. 22/1992 , approved by Law no. 114/1992 ,, by the health institutions set out in Annex no. 9, remain at their disposal and may be used to finance personnel expenses, material expenses, service supplies and their facilities, according to the budget of the special income and expenditure fund approved to each public institutions by the Ministry of Health, through the territorial sanitary directions. + Article 41 Revenue and expenditure of the budget of the Risk Fund and accident for the special protection of handicapped persons, in 1997, established on the basis of Law no. 53/1992 on the special protection of handicapped persons, as amended, are set out in Annex no. 13. + Article 42 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 1997, established under Law no. 8/1994, as well as the provisions on the level of the commission for customs services approved by the special laws of ratification of international agreements, are set out in Annex no. 14. + Article 43 (1) The revenues and expenses of the budget of the Special Fund for the development of the energy system, for 1997, established under Government Ordinance no 29/1994 29/1994, approved by Law no. 136/1994 ,, are set out in Annex no. 15. (2) For the year 1997, the Special Fund for the Development of Energy System may also be used to finance the continuation of works at the Cernavoda Nuclear Power Plant, as well as for the payment of instalments due to external loans and/or internal and the costs of these loans. + Article 44 ((1) The revenues and expenditures of the budget of the Special Fund of Public Roads, for 1997, constituted on the Law no. 118/1996 ,, are set out in Annex no. 16. (2) For the year 1997, the Special Fund for Public Roads shall also be used for the payment of instalments due to external and/or internal loans and the costs of such loans, including for highways. (3) The special fund of public roads will also be used to cover the contribution in lei of the Romanian part to the co-financing of the works and objectives contained in the loan agreements concluded by the Romanian state or by the Autonomous Regia " Administration National Road in Romania ", having the state guarantee, with international financial bodies. + Article 45 (1) The revenues and expenses of the budget of the Special Fund for the protection of insured persons, for 1997, shall be set in the amount of 5.0 billion lei, according to Annex 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 art. 60 60 of Law no. 136/1995 on insurance and reinsurance in Romania. (3) The special fund for the protection of insured persons shall be used for the payment of damages and amounts secured in the event of bankruptcy of insurance companies. (4) The management of the Special Fund for the protection of insured persons shall be made by the Ministry of Finance, and any available availabilities not used at the end of the year shall be carried over to the following year + Article 46 The amounts due by economic agents to the Special Fund for Research and Development for the period until December 31, 1994 are made to the state budget. The regularization of possible amounts paid, undue to the Special Fund for Research and Development, is carried out with the state budget, based on the supporting documents presented by the economic agents. + Article 47 (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 that 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 expenses of the nature provided in par. ((1) and (2), including those incurred from transfers for social protection, granted to autonomous regions that produce and sell subsidized products from the state budget, shall be provided in their revenue and expenditure budgets, at level established and approved by the Government. (4) The incomes of the nature referred to in par. (2), made by employees, shall not be subject to taxation. + Article 48 (1) Economic agents paying corporation tax may carry out protocol, advertising and advertising expenses, deductible from taxable profits, within the limit of a 1% quota for protocol expenses and 6% for advertising expenses and publicity. The rates of these expenses shall apply to the difference between the total income and related expenditure, including excise duties, less expenditure on corporation tax and expenditure of this nature recorded during the year. (2) In the case of autonomous regions subsidised from the state budget and national research and development institutes operating on the basis of Government Ordinance no. 25/1995 , approved and amended by Law no. 51/1996 , the expenses of protocol, advertising and advertising are approved, by the Government, with the approval of their revenue and expenditure budgets. + Article 49 Are deductible to the calculation of income tax income that have as a source: a) allowances for investments, granted from the state budget, local budgets and budgets of special funds in the form of capital expenditures; b) amounts granted by the State Property Fund to make investments necessary for restructuring, rehabilitation and profitability of companies, according to Law on privatization of companies no. 58/1991 ; c) amounts granted free of charge by the State Property Fund to privatized companies, according to Law no. 55/1995 to speed up the privatisation process; d) losses, respectively income, resulting from the reduction and cancellation of claims or debts, as the case may be, entered in the conciliation agreements approved according to Government Ordinance no. 13/1995 , approved and amended by Law no. 119/1995 . + Article 50 Forest conservation and regeneration fund, set up according to art. 63 of the Forest Code-Law no. 26/1996 , as well as the Fund for the construction of forest road roads, art. 3 3 of Law no. 34/1996 on the approval of the maximum volume of wood mass to be harvested in 1996, are deductible when determining the taxable profit related to the National Forest Regia. + Article 51 (1) The expenses of transport, storage, preservation, security and other expenses necessary to capitalize on the goods become, according to the law, state property or, as the case may be, their destruction, under the legal provisions, shall be borne from the budget Finance Ministry. (2) Of the amounts collected by valuing the goods provided for in the previous paragraph, the budgetary appropriations corresponding to the expenses incurred in 1997 by the units subordinated to the Ministry of Finance shall be reconstituted spread according to the law. + Article 52 The interest related to bank loans rescheduled to payment, according to the legal provisions, is registered by the banking companies and economic agents, as the case may be, on incomes, respectively on expenses, according to the collection deadlines, respectively payment, provided for in the rescheduling contracts concluded between the parties. + Article 53 (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 15 days from the date of publication of the present law in the Official Gazette of Romania. (2) Within the period provided in par. (1), the Government will approve the 1997 revenue and expenditure budgets of autonomous regions and national research and development institutes operating on the basis of Government Ordinance no. 25/1995 , approved and amended by Law no. 51/1996 , on the proposal of ministries and other coordinating central bodies. (3) Local councils and county councils, as the case may be, will approve the budgets of the autonomous regions in subordination with the approval of local budgets. (4) Public institutions have the obligation, within the approved budgetary provisions, to ensure with priority the payment of invoices representing the consumption of electricity and heat and natural gas. + Article 54 (1) The principal authorising officers have the obligation to analyze monthly the situation of loans approved by the state budget for 1997, for which, based on legal provisions or other causes, the actions and tasks were either annulled or postponed, and to propose to the Ministry of Finance the cancellation of those credits (2) With the budgetary appropriations cancelled according to the provisions of (1) shall be increased the budgetary reserve fund at the disposal of the Government. (3) Amounts mobilized under the conditions of par. (1) and (2) are to be allocated as a priority, by Government decisions, to support agriculture under the conditions and for the destinations established by this law. + Article 55 The level of interests for availabilities and deposits kept in the general account of the state treasury, for which, according to the legal regulations, there is an obligation to grant interest, is approved by the Government, at the proposal of the Ministry Finances. + Article 56 (1) The Ministry of Labour and Social Protection and the Ministry of Finance may constitute separate funds for the granting of incentives to staff in their own apparatus and their subordinate units, by withholding a share of 3% of the income additional collected, as a result of the controls carried out, above the level of declared income and the obligations assumed by the payers to the state social insurance budget, the state budget and the budgets of special funds, as well as from the income collected on the budgets set out above, by applying the implementing modalities required by the Government Ordinance no. 11/1996 on the execution of budgetary claims, approved and amended Law no. 108/1996 . (2) The methodology for granting the incentives provided in par. (1) is established by Government decision. + Article 57 Expenses related to compensation, including those arising from the application of taxes, duties and other state budget revenues, as well as other damages established as owed by the Ministry of Finance on its own behalf or in representation the interest of the state, based on the final decisions of the courts, shall be covered by the Ministry of Finance, on the basis of legal documents, from the amounts provided with this destination in the state budget for 1997. + Article 58 (1) The autonomous regions may issue negotiable securities only with the approval of the Ministry of Finance, based on the proposals presented by the ministries, county and local councils, as the case may be. (2) Negotiable securities may be bonds, as well as derivatives or any other credit securities, established by the Ministry of Finance. + Article 59 The amounts from taxes and fees and other income due to the state budget, local budgets and special fund budgets shall be made at maturity, by payers, without payment of the commission to the banking companies to which they have the accounts opened. + Article 60 The deficit of the state social insurance budget, registered at the end of 1996, shall continue to be financed in 1997, from temporary availabilities in the general account of the state treasury and shall be reimbursed from the budget surplus State social insurance for the year 1997. The interest related to the financing of the budget deficit is compensated with those calculated and due for the current availability of the state social insurance budget for 1997. + Article 61 Value limits on the approval competence of technical-economic documentation related to new investment objectives that are financed, according to the law, from the state budget and from the budgets of special funds, as well as from the budgets of the units administrative-territorial, provided for in Law no. 72/1996 on public finances, is amended as set out in Annex no. 18. + Article 62 (1) The non-payment by the payers of salaries of the budgetary obligations calculated and retained by stoppage at the source of the respective salary rights shall be penalized with 20% of the amounts withheld and unharmed once the payment of these rights. (2) The penalty provided in par. (1) shall apply by the specialized bodies of the Ministry of Finance or the Ministry of Labour and Social Protection, as the case may be. The finding documents drawn up by them constitute enforceable title. + Article 63 In 1997 the foreign exchange rate policy will be characterized by maintaining its flexible nature, by the right of economic agents to dispose of foreign exchange receipts, as well as by free determination, by means of mechanisms exclusively by the market, the level of the exchange rate. The National Bank of Romania will relic as dealers on the foreign exchange market all banking companies that meet the necessary conditions for this activity. + Article 64 In order to comply with the approved state budget deficit, the Ministry of Finance will analyze the implementation of budget revenues on a monthly basis and will limit the budgetary expenditures for ensuring the budgetary balance approved by the present Law. + Article 65 The Government may submit to the Parliament, by November 30, 1997, proposals to rectify the state budget and the budgets of special funds for 1997 as a result of changes in the evolution of macroeconomic indicators, some tax measures, adaptation of legislation to market economy conditions or other justified causes. + Article 66 Annexes no. 1-18 are an integral part of this law. This law was adopted by the Chamber of Deputies and the Senate in the joint meeting of April 17, 1997, in compliance with the provisions of 74 74 para. (2) of the Romanian Constitution. PRESIDENT OF THE CHAMBER OF DEPUTIES PRESIDENT OF THE SENATE ION DIACONESCUPETRE ROMAN Bucharest, April 29, 1997. No. 72. + Annex 1 STATE BUDGET FOR THE YEAR 1997-Synthesis--thousands of lei-Ca-pitolSub-capi-tolTitlu/ ArticolAli-non-atName indicatorBudget of statuses of external credits TOTAL A B123 = 1 + 2 0001 INCOMURI40.277.940.000 40.277.940.000 0002 I. REVENUES CURENTE39.569.940.000 39.569.940.000 0003 A. REVENUE FISCALE38.745.140.000 38.745.140,000 0004 A1. DIRECT TAXES 16.466.540,000 16.466.540,000 0101 TAX ON PROFIT7.366.500,000 7.366.500,000 0201 SALARY TAX 8.697.20.000 8.697.20.000 01 Pay tax-total -13.000,000,000 13.000,000,000 02 Amounts broken down from tax on salaries for local budgets (decrease) -4.302.760.000 -4.302.760.000 0801 OTHER TAXES DIRECTE402.800,000 402.800,000 02 Income tax obtained from illicit commercial activities or non-compliance with the Consumer Protection Law 1.400.000 03 Dividend tax from companies commercial400.000.000 400.000.000 30 Other tax receipts directive1.400,000 1.400,000 1300 A2. INDIRECT TAXES 22.278.600,000 22.278.600,000 1301 VALUE ADDED TAX 12.391.800,000 12.391.800,000 1401 EXCISE DUTIES AND TAX ON CIRCULATION5.085.000.000 5.085.000.000 01 Accize3.180.200,000 3.180.200,000 02 Tax on crude oil from domestic production and natural gas 1.904.800,000 1.904.800,000 1601 VAMALE4.760.300,000 4.760.300,000 01 Customs duties from legal persons 4.660.300,000 4.660.300,000 02 Customs and other income collected from individuals through customs units 100,000,000 100.000.000 1701 OTHER TAXES INDIRECTE41.500,000 41,500,000 02 Increases and late penalties for non-target income at time limits 100,000 03 Taxes for the issuance of licenses and operating authorizations 35,000,000 35,000,000 30 Other receipts from indirect taxes 6.400,000 6.400,000 1900 B. REVENUE NEFISCALE824.800,000 824.800,000 2001 PAYMENTS FROM THE NET PROFIT OF THE SELF-LEVELS251.000.000 251.000.000 2101 PAYMENTS FROM THE PUBLIC INSTITUTIONS 202.000.000 202.000.000 01 Metrology Taxes 100,000 100.000 02 Patent fees of inventions and registration of fabrications8.500.000 8.500.000 03 Fees for benefits and the services carried out by the port capitanies and for the issuance of transport permits with motor vehicles in international traffic of marfuri10.500.000 10.500.000 04 Consultation90.000.000 90.000.000 05 Taxes for analyses carried out by laboratories, other than sanitary laboratories, from the institution 1.500.000 1.500.000 07 Revenue from the collection of works for the control of pests and diseases in the plant sector2.500.000 2.500.000 08 selection of animals2,000,000 2,000,000 09 Constituencies ' incomes, Veterinary laboratories and dispensaries 22.000.000 22.000.000 10 Taxes and other income from the protection of the environment200,000 200,000 12 Payments from the availabilities of public institutions and self-financing activities revenue of public institutions and self-financing activities2.000.000 2.000.000 14 Revenue from the judicial timbre 7.000.000 7.000.000 30 Other income from public institutions 55,000,000 2201 MISCELLS371.800,000 371.800,000 01 Revenue from the application of the Extinction Prescription 2.500.000 2.500.000 03 Revenues from fines and other sanctions imposed according to the legal provisions 90.000.000 90.000.000 04 Receipts from the quota retained according to Law no. 6/ 19731.800,000 1.800,000 05 Refunds of funds from budget financing of previous years 115.000.000 115.000.000 07 Income from concessions700,000 700,000 09 Incasing interest on monthly rates from the sale of homes built from 12 Receipts from the valorization of confiscated, abandoned and other amounts found with the confiscation according to legii70,000,000 70,000,000 30 Receipts from other surse90,000,000 90,000,000 3000 II. INCOME FROM CAPITAL704.000.000 704.000.000 3001 INCOME FROM THE VALORISATION OF SOME ASSETS OF THE STATEMENT704.000.000 704.000.000 01 Income from the valorisation of public institutions ' assets 7.000.000 7.000.000 02 Income from the valorisation of stocks of to national material reserves and mobilization697,000,000 697,000,000 4200 VI. PROCEEDS FROM THE REPAYMENT OF THE LOANS GRANTED 4.000.000 4.000.000 4201 PROCEEDS FROM THE REPAYMENT OF THE LOANS GRANTED 4.000.000 4.000.000 01 Receipts from the repayment of loans granted for the completion of objectives approved by conventions bilateral and intergovernmental agreements: 900,000 3.900.000 05 Receipts from the reimbursement of loans granted to persons benefiting from refugee status 100,000 100,000 5001 II. EXPENSES-TOTAL52.731.940.0002.313.247.90055.045.187.900 01 CURRENT EXPENDITURES 46.149.635.8121.361.357.69647.510.993.508 02 PERSONNEL EXPENSES 10.980.168.80814.457.65010.994.626.458 20 MATERIAL EXPENSES AND SERVICES6.149.414.517231.220.7486.380.635.265 34 SUBSIDIES 4.084.961.617 4.084.961.617 3501Budget locations for public institutions636.861.617 636.861.617 3502Subvents on products and activities1.211.000.000 1.211.000.000 3503Subvents for coverage of price and tariff differences 17.100,000 1.417.100,000 3504Alocations for offset price increase on loaves 820.000.000 820.000.000 36 PRIME604.500,000 604.500,000 38 TRANSFERS14.404.957.4841.115.679.29815.520.636.782 49 INTEREST RELATED TO PUBLIC DEBT 9.798.900.000 9.798.900,000 60 RESERVVE126.733.386 126.733.386 70 CAPITAL EXPENDITURE 3.806.771.159951.890.2044.758.661.363 79 LOANS GRANTED 1.100.408.112 1.100.408.112 8002Loans granted for the completion of objectives approved by bilateral conventions and intergovernmental agreements 49.283.112 49.283.112 8005Loans granted to persons who benefit from refugee status and are devoid of livings1,125,000 1,125,000 8006Loans granted for crediting farmers $1,050,000,000 1,050,000,000 84 LOAN REPAYMENTS, INTEREST PAYMENTS AND COMMISSIONS TO CREDITE1.675.124.917 1.675.124.917 85 External loan repayments and interest payments and commissions on foreign loans contracted by creditemakers 1.662.753.017 1.662.753.017 8501External loan repayments 982.738.772 982.738.772 8502Payments of interest and commissions 680.014.245 680.014.245 87 Borrowings 12.371.900 12.371.900 8703Raging of the loan granted by the social security budget of stat12.371.900 12.371.900 5100 Part I-GENERAL PUBLIC SERVICES 1.888.923.664 1.888.923.664 5101 Public authorities1.888.923.664 1.888.923.664 01 CURRENT EXPENDITURES 1.662.481.310 1.662.481.310 02 PERSONNEL EXPENSES 987.590.786 987.590.786 20 MATERIAL AND SERVICES432.153.274 432.153.274 34 GRANTS 4.793.944 4.793.944 3501Budget locations for public institutions4.793.944 4.793.944 38 TRANSFERES237.943.306 237.943.306 70 EXPENDITURE OF CAPITAL213.400.994 213.400.994 84 LOAN REPAYMENTS, INTEREST PAYMENTS AND FEES TO CREDITE13.041.360 13.041.360 85 External loan repayments and interest payments and commissions on foreign loans contracted by the authorising officers. credite13.041.360 13.041.360 8501External loan repayments 11.254.400 11.254.400 8502Interest and commission payments 1.786.960 1.786.960 01 Presidency of Romania13.058.007 13.058.007 02 Legislative authorities186.662.653 186.662.653 03 Authorities Resti474.948.718 474.948.718 04 Other organs of the public authorities83.233.837 83.233.837 05 Executive authorities1.131.020.449 1.131.020.449 5400 Part II-DEFENCE, PUBLIC ORDER AND NATIONAL SECURITY 7.839.072.322364.688.3008.203.760.622 01 CURRENT EXPENDITURE 5.216.505.293 5.216.505.293 02 EXPENDITURE OF PERSONAL2.562.241.171 2.562.241.171 20 MATERIAL AND SERVICES2.383.202.946 2.383.202.946 34 GRANTS 270,000,000 270,000,000 3501Budget locations for public institutions270,000,000 270,000,000 38 TRANSFERURI1.061.176 1.061.176 70 CAPITAL EXPENDITURE 1.691.941.435364.688.3002.056.629.735 84 LOAN REPAYMENTS, INTEREST PAYMENTS AND COMMISSIONS TO CREDITE930.625.594 930.625.594 85 External loan repayments and interest payments and commissions on foreign loans contracted by creditorders930.625.594 930.625.594 8501Credit refunds externe595.349.191 595.349.191 8502Interest and commission payments 335.276.403 335.276.403 5401 National Defence 5.276.155.130168.688.3005.444.843.430 01 CURRENT EXPENDITURE 2.923.559.446 2.923.559.446 02 PERSONNEL EXPENDITURE 1.389.678.012 1.389.678.012 20 MATERIAL AND SERVICES1.533.845.288 1.533.845.288 38 TRANSFERURI36.146 36,146 70 CAPITAL EXPENDITURES 1.527.320.208168.688.3001.696.008.508 84 LOAN REPAYMENTS, INTEREST PAYMENTS AND FEES TO CREDITE825.275.476 825.275.476 85 External loan repayments and interest and fee payments to the loan. external loans contracted by creditorders825.275.476 825.275.476 8501External loan repayments 511.139.423 511.139.423 8502Interest and commission payments 314.136.053 314.136.053 01 Central Administration35.116.574 35.116.574 02 Defence national and maintenance operations patients 3.876.618.556168.688.3004.045.306.856 03 Euro-Atlantic integration actions and for the establishment of rapid reaction force 1.323.420,000 1.323.420,000 04 Partnership for pace41.000,000 41.000.000 5501 Public order and safety nationala2.562.917.192196.000.0002.758.917.192 01 CURRENT EXPENDITURES 2.292.945.847 2.292.945.847 02 PERSONAL EXPENSES 1.172.563.159 1.172.563.159 20 MATERIAL EXPENSES AND SERVICES849.357.658 849.357.658 34 GRANTS 270,000,000 270,000,000 3501Alocations from the budget for public institutions270.000.000 270.000.000 38 TRANSFERS1.025.030 1.025.030 70 EXPENDITURE OF CAPITAL164.621.227196.000.000360.621.227 84 REPAYMENTS OF LOANS, INTEREST PAYMENTS AND COMMISSIONS TO CREDITE105.350.118 105.350.118 85 External loan repayments and interest payments and commissions to external loans contracted by creditators 105.350.118 105.350.118 8501External loan repayments 84.209.768 84.209.768 8502Interest and commission payment21.140.350 21.140.350 01 Central Administration106.046.460 106.046.460 02 Politie790.399.59999.965.540890.365.139 03 Protection and guard against arsonists 140.477.627 140.477.627 04 Guard and border surveillance 283.830.906 283.830.906 05 Gendarmerie ie338.278.764 338.278.764 06 National Safety 493.755.81296.034.460589.790.272 07 Prisons 270,000,000 270,000,000 50 Other institutions and Actions on public order and national security 140.128.024 140.128.024 5700 Part III-SOCIAL-CULTURAL EXPENDITURE 17.238.985.838656.859.60017.895.845.438 01 CURRENT EXPENDITURE 15.844.149.475303.567.39816.147.716.873 02 EXPENDITURE OF PERSONAL6.857.356.44914.457.6506.871.814.099 20 EXPENSES MATERIALS AND SERVICES2.342.634.905231.220.7482.573.855.653 34 SUBSIDIES 1.177.767.083 1.177.767.083 3501Budget locations for public institutions357.767.083 357.767.083 3504Alocations to offset the price increase of loaves 820.000.000 820.000.000 38 TRANSFERS5.466.391.03857.889.0005.524.280.038 70 CAPITAL EXPENDITURES 960.392.371353.292.2021.313.684.573 84 LOAN REPAYMENTS, INTEREST PAYMENTS AND FEES TO CREDITE434.443.992 434.443.992 85 External loan repayments and payments of interest and commissions on external loans contracted by creditators of credit422.072.092 422.072.092 8501External loan repayments 250.957.586 250.957.586 8502Interest and commission payments 171.114.506 171.114.506 87 Loan repayments 12.371.900 12.371.900 8703Raining of the loan granted by social insurance budget of stat12.371.900 12.371.900 5701 Education 6.739.088.149189.296.3006.928.384.449 01 CURRENT EXPENDITURES 6.068.578.847175.477.4006.244.056.247 02 PERSONNEL EXPENSES 4.241.063.85314.457.6504.255.521.503 20 MATERIAL EXPENSES AND SERVICII939.832.369103.130.7501.042.963.119 34 SUBVENTII61.755.062 61.755.062 3501Budget locations for public institutions61.755.062 61.755.062 38 TRANSFERS825.927.56357.889.000883.816.563 70 EXPENDITURE OF CAPITAL665.855.91713.818.900679.674.817 84 LOAN REPAYMENTS, INTEREST PAYMENTS AND COMMISSIONS TO CREDITE4.653.385 4.653.385 85 External loan repayments and interest payments and commissions on foreign loans contracted by creditorders4.653.385 4.653.385 8502Interest and commission payments 4.653.385 4.653.385 01 Central administration 4.900.420 4.900.420 02 Preschooler education 408.891.156 408.891.156 03 Primary and secondary education 2.620.138.32598.550.0002.718.688.325 04 High school education 1.213.491.38532.857.3001.246.348.685 05 Professional education 181.320.520 181.320.520 06 Post-secondary education 47.713.283 47.713.283 07 Houses of copii198.041.670 198.041.670 08 Special education 366.478.140 366.478.140 09 Superior1.255.512.85157.889.0001.313.401.851 10 Central, university and pedagogical libraries 45.651.593 45.651.593 14 Internate, dormitories and canteens for students and studenti39.912.943 39.912.943 25 Public services decentralizate89.041.900 89.041.900 50 Other educational institutions and actions 267.993.963 267.993.963 5801 Sanatate4.177.599.504459.350.8004.636.950.304 01 CURRENT EXPENDITURE 3.534.278.727125.450.5003.659.729.227 02 PERSONNEL EXPENDITURE 2.458.016.272 2.458.016.272 20 MATERIAL AND SERVICES1.041.975.341125.450.5001.167.425.841 38 TRANSFERS34.287.114 34.287.114 70 CAPITAL EXPENDITURE 233.811.730333.900.300567.712.030 84 LOAN REPAYMENTS, INTEREST PAYMENTS AND COMMISSIONS TO CREDITE409.509.047 409.509.047 85 External loan repayments and interest payments and commissions on foreign loans contracted by creditorders409.509.047 409.509.047 8501External loan repayments 244.387.586 244.387.586 8502Interest and commission payments 165.121.461 165.121.461 01 Administration central17.600.000584.00018.184,000 02 Medical Dispenses839.638.636 839.638.636 03 Spitale2.295.922.523153.858.0002.449.780.523 04 Sanatoriums and preventories42.783.427 42.783.427 05 Crese40.791.295 40.791.295 06 Children's Leagans 57,600,000 57,600,000 07 Blood transfusion centers 34.063.40016.170.00050.233.400 08 Ambulance services102.191.244160.600.000262.791.244 09 Health, diagnostic and treatments47.522.746 47.522.746 25 Decentralized public services73.000.000 73.000.000 50 Other institutions and actions sanitare626.486.233128.138.800754.625.033 5901 Culture, religion and actions on sports and youth activity 816.982.060 816.982.060 01 CURRENT EXPENDITURE 776.025.025 776.025.025 02 PERSONNEL EXPENDITURE 105.206.667 105.206.667 20 MATERIAL EXPENDITURE AND SERVICES322.720.285 322.720.285 34 SUBVENTII292.584.948 292.584.948 3501Budget locations for public institutions292.584.948 292.584.948 38 TRANSFERURI55.513.125 55.513.125 70 EXPENDITURE OF CAPITAL40.957.035 40.957.035 01 Central Administration19.424.475 19.424.475 02 National public libraries 21.297.790 21.297.790 04 Muzee58.876.978 58.876.978 05 Theatres and professional institutions of performances and concerte64.169.950 64.169.950 15 Religious cultures 83.534.992 83.534.992 20 Sports activity 161.285.035 161.285.035 21 Youth activity 11.459,000 11.459,000 25 Public services decentralizate16.628.330 16.628.330 50 Other institutions and actions on culture, religion and sports and youth activity 380.305.510 380.305.510 6001 Social assistance, allowances, pensions, aid and indemnity5.505.316.1258.212.5005.513.528.625 01 CURRENT EXPENDITURE 5.465.266.8762.639.4985.467.906.374 02 PERSONNEL EXPENSES 53.069.657 53.069.657 20 MATERIAL EXPENSES AND SERVICES38.106.9102.639.49840.746.408 34 SUBSIDIES 823.427.073 823.427.073 3501Budget locations for public institutions3.427.073 3.427.073 3504Alocations for compensation Price increase on loaves 820.000.000 820.000.000 38 TRANSFERS4.550.663.236 4.550.663.236 70 CAPITAL EXPENDITURES 19.767.6895.573.00225.340.691 84 LOAN REPAYMENTS, INTEREST PAYMENTS AND FEES TO CREDITE20.281.560 20.281.560 85 External loan repayments and interest and fee payments to the loan. external loans contracted by creditorders7.909.660 7.909.660 8501External loan repayments 6.570.000 6.570.000 8502Interest and commission payments1.339.660 1.339.660 87 Loan repayments 12.371.900 12.371.900 8703Raining area the loan granted by the social security budget of stat12.371.900 12.371.900 01 Central Administration24.952.219 24.952.219 02 Retirement and retirement homes 490.421 490.421 08 Minority Reception Centres 205.895 205.895 09 Social Aid 220,000 220,000 13 Alocations to offset price increases at paine820.000.000 820.000.000 15 State allowance for children3.457.624.000 3.457.624.000 17 Aid for military spouses in terms of time 622.684 622.684 18 Centers for the reception, sorting and accommodation of applicants for refugee status 2.000.000 2.000.000 20 Pensions, aid, allowances and bonuses I.O.V.R., war veterans and for other categories of beneficiaries545.434.080 545.434.080 21 Military Pensions 532.010.318 532.010.318 25 Decentralized public services47.249.3048.212.50055.461.804 50 Other actions concerning social assistance, allowances, pensions, aids and indemnity74.507.204 74.507.204 6300 Part IV-SERVICES AND PUBLIC DEVELOPMENT, HOUSING, ENVIRONMENT AND APE602.716.590 602.716.590 01 EXPENDITURE CURRENT 413.831.662 413.831.662 02 PERSONNEL EXPENDITURE 23.561.300 23.561.300 20 MATERIAL EXPENDITURE AND SERVICES7.027.380 7.027.380 38 TRANSFERURI383.242.982 383.242.982 70 EXPENDITURE OF CAPITAL188.884.928 188.884.928 6301 SERVICES AND PUBLIC DEVELOPMENT AND LIVING460.046.744 460.046.744 01 CURRENT EXPENDITURES 387.646.549 387.646.549 02 PERSONNEL EXPENSES 3.587.782 3.587.782 20 MATERIAL EXPENSES AND SERVICES815.785 815.785 38 TRANSFERURI383.242.982 383.242.982 70 EXPENDITURE OF CAPITAL72.400.195 72.400.195 01 Central Administration 7.736.567 7.736.567 08 Housing 422.310.177 422.310.177 50 Other public development and dwelling stock 30,000,000 30,000,000 6401 Environment and ape142.669.846 142.669.846 01 EXPENDITURE CURENTE26.185.113 26.185.113 02 PERSONNEL EXPENSES 19.973.518 19.973.518 20 MATERIAL AND SERVICES6.211.595 6.211.595 70 EXPENDITURE OF CAPITAL116.484.733 116.484.733 01 Development of water sources, accumulations and hydrotechnical facilities 100.484.733 100.484.733 02 Surveillance and Environmental protection, pollution reduction and control 41.455.113 41.455.113 03 Geological Prospections on sources of apa730.000 730,000 6600 Part V-A-ECONOMICE8.295.008.1391.291.700.0009.586.708.139 01 EXPENDITURE CURRENTS 7.302.933.6561.057.790.2988.360.723.954 02 PERSONNEL EXPENSES 413.657.842 413.657.842 20 MATERIAL EXPENSES AND SERVICES333.737.808 333.737.808 34 SUBSIDIES 2.631.801,500 2.631.801,500 3501Budget locations for public institutions3.701,500 3.701,500 3502Subvents on products and activities1.211.000.000 1.211.000.000 3503Subvents to cover price and tariff differences 17.100,000 1.417.100,000 36 PRIME604.500,000 604.500,000 38 TRANSFERS3.319.236.5061.057.790.2984.377.026.804 70 CAPITAL EXPENDITURES 695.060.512233.909.702928.970.214 84 REPAYMENTS OF LOANS, INTEREST PAYMENTS AND FEES TO CREDITS297.013.971 297.013.971 85 External loan repayments and interest payments and commissions on foreign loans contracted by creditorders297.013.971 297.013.971 8501External loan repayments 125.177.595 125.177.595 8502Interest payments and commissions oane171.836.376 171.836.376 6601 Industrie2.001.986.02612.300.0002.014.286.026 01 CURRENT EXPENDITURE 1.657.087.29012.300.0001.669.387.290 02 PERSONNEL OUTLAYS 50.856.934 50.856.934 20 MATERIAL AND SERVICES128.143.856 128.143.856 34 SUBVENTII1.075.101,500 1.075.101,500 3501Alocations from the budget for public institutions 3.701,500 3.701,500 3502Subvents on products and activities1.071.000.000 1.071.000.000 3503Subvents to cover differences in price and tariff 400,000 38 TRANSFERURI402.985.00012.300.000415.285.000 70 EXPENDITURE OF CAPITAL342.188.100 342.188.100 84 LOAN REPAYMENTS, INTEREST PAYMENTS AND FEES TO CREDITE2.710.636 2.710.636 85 External loan repayments and interest payments and commissions on foreign loans contracted by creditemakers 2.710.636 2.710.636 2.710.636 8501External loan repayments 1.339.004 1.339.004 8502Payments interest and commissions 1.371.632 1.371.632 01 Central Administration 79.015.726 79.015.726 02 Prospections and geological works for the discovery of mineral resources 105.603.664 105.603.664 03 Mineral fuels solizi702.449,000 702.449,000 05 Electricity and other forms of energy153.000.000 153.000.000 06 Mineral resources, other than combustibili863.607,000 863.607,000 50 Other expenditure in the field of industries98.310.63612.300.000110.610.636 6701 Agriculture and forestry 4.128.033.984 4.128.033.984 01 CURRENT EXPENDITURE 4.044.603.278 4.044.603.278 02 PERSONNEL EXPENSES 320.970.798 320.970.798 20 MATERIAL EXPENSES AND SERVICES153.732.480 153.732.480 34 SUBSIDIES 1.416.700.000 1.416.700,000 3503Subvents to cover price and tariff differences 16.700,000 1.416.700,000 36 PRIME604.500,000 604.500.000 38 TRANSFERS1.548.700.000 1.548.700,000 70 CAPITAL EXPENDITURES 49.300,000 49,300,000 84 LOAN REPAYMENTS, INTEREST PAYMENTS AND FEES TO CREDITE34.130.706 34.130.706 85 External loan repayments and interest and fee payments. on the external credits contracted by the authorising officers credite34.130.706 34.130.706 8501External loan repayments 19.344.787 19.344.787 8502Interest and commission payments 14.785.919 14.785.919 01 Central Administration 10.679.206 10.679.206 02 Amending acidic and alkaline soils 5.229,000 03 Coverage fixed amounts at seminte207.000.000 207.000.000 04 Combating pests and diseases in the vegetal75.867.628 75.867.628 05 Reproduction and animal selection, prevention and control of diseases in the animal73.357.816 73.357.816 06 Programs for support of agricultural products prices 12.539.284 12.539.284 07 Subsidisation of interest on bank loans granted to agricultural producers 755.000.000 755.000.000 08 Locations for chemical fertilizers 200.000,000 200.000,000 10 Other programs to support agricultural producers 2.002.000.000 2.002.000.000 14 Land improvements, irrigation, dissecting and combating soil erosion 278.791.422 278.791.422 15 Silvicultura17.050.000 17.050.000 25 Decentralized public services 307.471.637 307.471.637 50 Other units and actions in the field of agriculture and forestry 183.047.991 183.047.991 6801 Transport and communication1.771.976.5631.279.400.0003.051.376.563 01 CURRENT EXPENDITURES 1.244.631.5781.045.490.2982.290.121.876 02 PERSONAL EXPENSES 18.427.536 18.427.536 20 MATERIAL AND SERVICES17.512.536 17.512.536 34 GRANTS 140,000,000 140,000,000 3502Subvents on products and activities140,000,000 140,000,000 38 TRANSFERS1.068.691.5061.045.490.2982.114.181.804 70 EXPENDITURE OF CAPITAL267.172.356233.909.702501.082.058 84 LOAN REPAYMENTS, INTEREST PAYMENTS AND FEES TO CREDITE260.172.629 260.172.629 260.172.629 85 External loan repayments and payments interest and commissions on foreign loans contracted by creditorders260.172.629 260.172.629 8501External loan repayments 104.493.804 104.493.804 8502Interest and commission payments 155.678.825 155.678.825 01 Central administration13.251.009 13.251.009 02 Civil Aviation 276.932.220172.297.702449.229.922 03 Civil navigation 51.546.11556.210.000107.756.115 04 Zone libere458,000 458,000 05 Roads and poduri501.464.756683.792.0281.185.256.784 06 Rail transport710.538.886305.488.2701.016.027.156 07 07 Transport in commun202.254.00061.612.000263.866.000 10 Communications15.383.277 15.383.277 50 Other expenses in the field of transport and communication148.300 148.300 6901 Other economic actions 393.011.566 393.011.566 01 EXPENDITURE CURENTE356.611.510 356.611.510 02 PERSONNEL EXPENSES 23.402.574 23.402.574 20 MATERIAL EXPENSES AND SERVICES34.348.936 34.348.936 38 TRANSFERS298.860.000 298.860.000 70 EXPENDITURE OF CAPITAL36.400.056 36.400.056 01 Central Administration 5.028.270 5.028.270 02 Material Reserves national and mobilization86.065.438 86.065.438 03 Prevention and fighting floods and glacies2.443.838 2.443.838 04 Meteorology and hydrologic19.045.000 19.045.000 05 Stimulation export and export production 200,000,000 200,06 Shares of international economic cooperation62,000,000 62,000,000 07 Incentive small and medium-sized enterprises 3.000.000 3.000.000 50 Other expenditure 15.429.020 15.429.020 7100 Part VI-OTHER ACTIUNI1.138.176.894 1.138.176.894 01 EXPENDITURE CURRENT 1.081.085.975 1.081.085.975 02 PERSONNEL EXPENDITURE 135.761.260 135.761.260 20 MATERIAL AND SERVICES650.658.204 650.658.204 34 SUBVENTII599.090 599.090 3501Budget locations for public institutions599.090 599.090 38 TRANSFERURI294.067.421 294.067.421 70 EXPENDITURE OF CAPITAL57.090.919 57.090.919 7101 Scientific Research 859.354.568 859.354.568 01 EXPENDITURE CURRENTS 828.777.206 828.777.206 02 PERSONNEL EXPENSES 45.592.906 45.592.906 20 MATERIAL EXPENSES AND SERVICES524.772.850 524.772.850 34 GRANTS 599.090 599.090 3501Budget locations for public institutions599.090 599.090 38 TRANSFERS257.812.360 257.812.360 70 CAPITAL EXPENDITURE 30.577.362 30.577.362 01 Central Administration 26.306.580 26.306.580 02 Basic Research 64.429.263 64.429.263 03 Applicative and experimental research 721.403.635 721.403.635 50 Other institutions and actions for scientific research 47.215.090 47.215.090 7201 Other actiuni278.822.326 278.822.326 01 CURRENT EXPENDITURES 252.308.769 252.308.769 02 PERSONAL EXPENSES 90.168.354 90.168.354 20 MATERIAL AND SERVICES125.885.354 125.885.354 38 TRANSFERS36.255.061 36.255.061 70 CAPITAL EXPENDITURES 26.513.557 26.513.557 01 Central Customs and Units territoriale58.034.414 58.034.414 03 Military technical destruction 3.000.000 3.000.000 05 Granting of commemorations1.000.000 1.000.000 06 Expenditure on the application of international treaties 2.522.197 2.522.197 07 Civil protection 22.016.153 22.016.153 08 Enforcement of budgetary receivables 16.000.000 16.000.000 10 Civil damages, as well as legal and extrajudicial expenses derived from actions in representation of state interests according to legal provisions 50 Other expenditure 171.749.562 171.749.562 8500 Part VII- TRANSFERS4.703.015.055 4.703.015.055 8501 Transfers from the state budget 4.703.015.055 4.703.015.055 01 CURRENT EXPENDITURE 4.703.015.055 4.703.015.055 38 TRANSFERS4.703.015.055 4.703.015.055 01 Transfers from the state budget to the local budgets to ensure the social protection of the population for thermal energy and urban transport of travel1.350.525,000 1.350.525,000 02 Transfers from the state budget to the local budgets for investment1.894.300,000 1.894.300,000 03 Transfers from state budget to local budgets for partially funded investments of external loans 178.000.000 178.000.000 08 Transfers from the state budget to the budget of the Special Risk Fund and accident for the special protection of handicapped persons 156.345.955 156.345.955 09 Transfers from the state budget to budget of the Special Fund for the payment of pensions and other social security entitlements of farmers 1.123.844.100 1.123.844.100 8600 Part VIII-LOANS GRANTED 1.100.408.112 1.100.408.112 8601 Loans 1.100.408.112 1.100.408.112 79 LOANS GRANTED 1.100.408.112 1.100.408.112 8002Loans granted for the completion of objectives approved by bilateral conventions and intergovernmental agreements 49.283.112 49.283.112 8005Loans granted to persons benefiting from refugee status and lack of means of existence1.125.000 1.125.000 8006Loans granted for lending to agriculture 1.050.000.000 1.050.000.000 02 Loans for the completion of objectives approved by bilateral conventions and intergovernmental agreements 49.283.112 49.283.112 05 Loans granted persons who benefit from refugee status and are deprived of by means of existenta1.125.000 1.125.000 06 Loans granted for lending to agriculture 1.050.000.000 1.050.000.000 8800 Part IX-INTEREST PAYMENTS AND OTHER RELATED EXPENDITURE PUBLICLY9.798.900,000 9.798.900.000 8801 Interest related to public debt and other expenses 9,798,900,000 9,798,900,000 01 CURRENT EXPENDITURES 9,798,900,000 9,798,900,000 49 INTEREST RELATED TO PUBLIC DEBT 9,798,900,000 9,798,900,000 01 Interest related to public debt interne7.921.000.000 7.921.000.000 02 Interest related to external public debt 732,000,000 732.000.000 03 Expenses occasioned by the issuance and placement of government securities and the risk of guarantees given by the state, under the conditions of legii959.500,000 959.500.000 04 Differences of course related to external public debt course related to public debt interne31.500,000 31.500,000 9500 Part XI-RESERVE FUNDS 126.733.386 126.733.386 9501 Reservation funds 126.733.386 126.733.386 01 Budget reserve fund at the disposal of the Government51.733.386 51.733.386 02 Fund Intervention at the disposal of the Government20.000.000 20.000.000 03 Provision of the Government of Romania for relations with the Republic of Moldova5.000.0005.000.000 04 Financial recovery fund at the disposal of the Government50.000.00050.000.000 9901 DEFICIT-12.454.000.000-2.313.247.900-14.767.247.900 + Annex 2 STATE BUDGET FOR THE YEAR 1997-Synthesis--detailing on expenditure items--thousand lei-Ca-pitolSub-capi-tolTitlu/ ArticolAli-non-atName indicatorBudget of statuses of external credits TOTAL AB123 = 1 + 2 5001 II. EXPENSES-TOTAL52.731.940.0002.313.247.90055.045.187.900 01 CURRENT EXPENDITURES 46.149.635.8121.361.357.69647.510.993.508 02 PERSONNEL EXPENSES 10.980.168.80814.457.65010.994.626.458 20 MATERIAL EXPENSES AND SERVICES6.149.414.517231.220.7486.380.635.265 34 SUBSIDIES 4.084.961.617 4.084.961.617 3501Budget locations for public institutions636.861.617 636.861.617 3502Subvents on products and activities1.211.000.000 1.211.000.000 3503Subvents for coverage of price and tariff differences 17.100,000 1.417.100,000 3504Alocations for compensation of price increases on loaves 820.000.000 820.000.000 36 PRIME604.500.000 604.500.000 38 TRANSFERS14.404.957.4841.115.679.29815.520.636.782 49 INTEREST RELATED TO PUBLIC DEBT 9.798.900,000 9.798.900.000 5001Interest related to public debt interne7.921.000.000 7.921.000.000 5002Interest related to external public debt 732.000.000 732.000.000 5003XX_ENCODE_CASE_One expenses occasioned by the issuance and placement of government securities and the risks of guarantees given by the state under the terms of legii959.500.000 959.500.000 5004Public debt-related course differences externe154.900,000 154.900.000 5005Course differences related to public debt interne31.500,000 31.500,000 60 RESERVVE126.733.386 126.733.386 70 EXPENDITURE OF CAPITAL3.806.771.159951.890.2044.758.661.363 79 LOANS GRANTED 1.100.408.112 1.100.408.112 8002Loans granted for the completion of objectives approved by bilateral conventions and intergovernmental agreements 49.283.112 49.283.112 8005Loans granted to persons benefiting from refugee status and lack of means of existenta1.125.000 1.125.000 8006Loans granted for farmer crediting 1,050,000,000 1,050,000,000 84 LOAN REPAYMENTS, INTEREST PAYMENTS AND COMMISSIONS TO CREDITE1.675.124.917 1.675.124.917 85 External loan repayments and interest payments and commissions on contracted foreign loans by credite1.662.753.017 1.662.753.017 8501External loan repayments 982.738.772 982.738.772 8502Interest and commission payments 680.014.245 680.014.245 87 Loan repayments 12.371.900 12.371.900 8703Raining of the loan granted by the social security budget of stat12.371.900 12.371.900 5101 Public authorities1.888.923.664 1.888.923.664 01 CURRENT EXPENDITURE 1.662.481.310 1.662.481.310 02 PERSONNEL EXPENDITURE 987.590.786 987.590.786 10 Employee expenses 724.702.090 724.702.090 11 Contributions for social security of stat150.015.140 150.015.140 12 Expenses for the establishment of the Fund for the payment of the aid of somaj30.009.951 30.009.951 13 Deplacements, secondments, transferation82.863.605 82.863.605 1301Deplacements, secondments, transfers to the country46.172.224 46.172.224 1302Deplacements in ) 36.691.381 20 MATERIAL EXPENDITURE AND SERVICII432.153.274 432.153.274 21 Social Rights 10,000 10,000 22 Hrana456.952 456.952 24 Expenses for maintenance and householder 176.462.705 176.462.705 25 Functional materials and services 43.101.762 43.101.762 26 Inventory items of small or short duration and equipment16.389.413 16.389.413 27 Current repairs 30.098.114 30.098.114 28 Repairs capitale108.002.045 108.002.045 29 Books and publications9.473.169 9.473.169 30 Other expenditure 48.159.114 48.159.114 34 SUBVENTII4.793.944 4.793.944 3501Alocations from the budget for public institutions 4.793.944 4.793.944 38 TRANSFERURI237.943.306 237.943.306 40 Non-severable transfers 237.943.306 237.943.306 70 EXPENDITURE OF CAPITAL213.400.994 213.400.994 72 Investment of public institutions 213.400.994 213.400.994 84 REFUNDS CREDIT, INTEREST PAYMENTS AND FEES TO CREDITE13.041.360 13.041.360 85 External loan repayments and interest payments and commissions on foreign loans contracted by creditemakers 13.041.360 13.041.360 8501Credit refunds externe11.254.400 11.254.400 8502Interest payments and commissions oane1.786.960 1.786.960 5401 National Defence 5.276.155.130168.688.3005.444.843.430 01 CURRENT EXPENDITURE 2.923.559.446 2.923.559.446 02 PERSONNEL EXPENDITURE 1.389.678.012 1.389.678.012 20 MATERIAL AND SERVICES1.533.845.288 1.533.845.288 38 TRANSFERS36.146 36.146 40 Non-severable transfers 36.146 36,146 70 CAPITAL EXPENDITURE 1.527.320.208168.688.3001.696.008.508 72 Investment of public institutions1.527.320.208168.688.3001.696.008.508 84 LOAN REPAYMENTS, INTEREST PAYMENTS AND COMMISSIONS TO CREDITE825.275.476 825.275.476 85 Foreign loan repayments and interest payments and commissions on foreign loans contracted by creditemors825.275.476 825.275.476 8501External loan repayments 511.139.423 511.139.423 8502Interest and commission payments 314.136.053 314.136.053 5501 Public Order and National Safety 2.562.917.192196.000.0002.758.917.192 01 CURRENT EXPENDITURES 2.292.945.847 2.292.945.847 02 PERSONNEL EXPENSES 1.172.563.159 1.172.563.159 20 MATERIAL EXPENSES AND SERVICES849.357.658 849.357.658 34 SUBVENTII270.000.000 270.000.000 3501Alocations from the budget for public institutions 270,000,000 270,000,000 38 TRANSFERES1.025.030 1.025.030 40 Non-severable transfers 1.025.030 1.025.030 70 CAPITAL164.621.227196.000.000360.621.227 72 Investments of institutions publice164.621.227196.000.000360.621.227 84 LOAN REPAYMENTS, INTEREST PAYMENTS AND COMMISSIONS TO CREDITE105.350.118 105.350.118 85 External loan repayments and interest payments and commissions on external loans contracted by the authorising officers credite105.350.118 105.350.118 8501External loan repayments 84.209.768 84.209.768 8502Payments of interest and commissions 21.140.350 21.140.350 5701 Education 6.739.088.149189.296.3006.928.384.449 01 CURRENT EXPENDITURES 6.068.578.847175.477.4006.244.056.247 02 PERSONNEL EXPENSES 4.241.063.85314.457.6504.255.521.503 10 Expenses with employees 3.263.622.755 3.263.622.755 11 Contributions for social insurance of stat796.361.154 796.361.154 12 Expenses for the establishment of the Fund for the payment of the aid of somaj159.272.231 159.272.231 13 Deplacements, secondments, transferari21.807.71314.457.65036.265.363 1301Deplacements, postings, transfers in tara6.054.813 6.054.813 1302Foreign placements 15.752.90014.457.65030.210.550 20 MATERIAL EXPENDITURE AND SERVICES939.832.369103.130.7501.042.963.119 21 Social rights 233.291.96376.952.950310.244.913 22 Hrana236.414.364 236.414.364 23 Medicinal products and materials sanitare1.366.500 1.366.500 24 Expenses for maintenance and housework 144.830.539 144.830.539 25 Materials and service provision with functional character 22.940.05325.812.80048.752.853 26 Low value inventory items or short duration and equipment93.262.382 93.262.382 27 Current repairs 32.741.743 32.741.743 28 Repairs capitale81.046.167 81.046.167 29 Books and publications6.003.045365.0006.368.045 30 Other expenditure 29.184.268 29.184.268 31 Manuale58.751.345 58.751.345 34 SUBVENTII61.755.062 61.755.062 3501Alocations from budget for public institutions61.755.062 61.755.062 38 TRANSFERURI825.927.56357.889.000883.816.563 40 Non-severable transfers 825.927.56357.889.000883.816.563 70 EXPENDITURE OF CAPITAL665.855.91713.818.900679.674.817 72 Investments of institutions publice665.855.91713.818.900679.674.817 84 LOAN REPAYMENTS, INTEREST PAYMENTS AND FEES TO CREDITS4.653.385 4.653.385 85 External loan repayments and interest payments and commissions on foreign loans contracted by creditorders4.653.385 4.653.385 8502Interest payments and commissions oane4.653.385 4.653.385 5801 Sanatate4.177.599.504459.350.8004.636.950.304 01 EXPENDITURE CURENTE3.534.278.727125.450.5003.659.729.227 02 EXPENDITURE OF PERSONAL2.458.016.272 2.458.016.272 10 Expenditure on employees 1.882.484.814 1.882.484.814 11 Social security contributions of stat478.642.296 478.642.296 12 Expenses for the establishment of the Fund for the payment of the aid of somaj92.109.066 92.109.066 13 Deplacements, secondments, transferations4.780.096 4.780.096 1301Deplacements, secondments, transfers in country4.263.296 4.263.296 1302Displacements abroad 516.800 516.800 20 MATERIAL AND SERVICES1.041.975.341125.450.5001.167.425.841 21 Rights with a social character 1.045.200 1.045.200 22 Hrana39.276.686 39.276.686 23 Medicines and sanitary materials 913.146.889118.092.1001.031.238.989 24 Expenses for maintenance and housekeeping 33.104.181 33.104.181 25 Materials and services with functional character 15.556.100 15.556.100 26 Inventory items of low value or short duration and equipment10.963.243 10.963.243 27 Current repairs 12.518.404 12.518.404 28 Capital repairs 11.084,000 11.084,000 29 Books and publications257.850 257.850 30 Other expenses 5.022.7887.358.40012.381.188 38 TRANSFERURI34.287.114 34.287.114 40 Non-severable transfers 34.287.114 34.287.114 70 CAPITAL233.811.730333.900.300567.712.030 72 Investment of institutions publice233.811.730333.900.300567.712.030 84 REPAYMENTS OF CREDITS, INTEREST PAYMENTS AND FEES TO CREDITE409.509.047 409.509.047 85 External loan repayments and interest payments and commissions on foreign loans contracted by creditorders409.509.047 409.509.047 8501Credit refunds externe244.387.586 244.387.586 8502Payments of interest and commissions 165.121.461 165.121.461 5901 Culture, religion and actions on sports and youth activity 816.982.060 816.982.060 01 EXPENDITURE CURENTE776.025.025 776.025.025 02 EXPENDITURE OF PERSONAL105.206.667 105.206.667 10 Spending with employees 76.161.465 76.161.465 11 Contributions for social security of stat18.808.819 18.808.819 12 Expenses for the establishment of the Fund for the payment of the aid of somaj3.761.984 3.761.984 13 Deplacements, secondments, transferations6.474.399 6.474.399 1301Deplacements, secondments, transfers in country3.246.045 3.246.045 1302Foreign placements 3.228.354 3.228.354 20 MATERIAL AND SERVICES322.720.285 322.720.285 24 Expenses for maintenance and housekeeping 6.828.620 6.828.620 25 Materials and service supplies with Functional character 92.307.360 92.307.360 26 Inventory items small or short duration and equipment965.100 965.100 27 Current repairs 1.075.500 1.075.500 28 Repair capitale5.094,000 5.094,000 29 Books and publication1.644.360 1.644.360 30 Other expenditure 214.805.345 214.805.345 34 SUBVENTII292.584.948 292.584.948 3501Budget locations for public institutions292.584.948 292.584.948 38 TRANSFERES55.513.125 55.513.125 40 Non-severable transfers 513.125 55.513.125 70 CAPITAL EXPENDITURE 957.035 40.957.035 72 Investment of institutions publice40.957.035 40.957.035 6001 Social assistance, allowances, pensions, aid and indemnity5.505.316.1258.212.5005.513.528.625 01 CURRENT EXPENDITURE 5.465.266.8762.639.4985.467.906.374 02 PERSONNEL EXPENDITURE 53.069.657 53.069.657 10 Employee expenses 39.274.510 39.274.510 11 Insurance contributions social stat9.818.628 9.818.628 12 Expenditure on the establishment of the Fund for the payment of the aid of somaj1.964.023 1.964.023 13 Deplacements, secondments, transferations2.012.496 2.012.496 1301Deplacements, secondments, transfers in country1.357.944 1.357.944 1302Foreign placements 654.552 654.552 20 EXPENDITURE MATERIALS AND SERVICES38.106.9102.639.49840.746.408 21 Rights with a social character 24.797.205 24.797.205 22 Hrana605.300 605.300 23 Medicines and sanitary materials 38,000 24 Expenses for maintenance and housework 8.397.143 8.397.143 25 Materials and services with functional character 231.770290.345522.115 26 Inventory items of low value or short duration and equipment567.836 567.836 27 Current repairs 1.257.472 1.257.472 28 Repairs capitale337.414 337.414 29 Books and publication162.434 162.434 30 Other expenditure 1.742.3362.349.1534.091.489 34 SUBVENTII823.427.073 823.427.073 3501Budget locations for public institutions3.427.073 3.427.073 3504Alocations to offset the price increase of loaves 820.000.000 820.000.000 38 TRANSFERURI4.550.663.236 4.550.663.236 40 Transfers non-solidable4.550.663.236 4.550.663.236 70 CAPITAL EXPENDITURE 19.767.6895.573.00225.340.691 72 Investment of public institutions19.767.6895.573.00225.340.691 84 LOAN REPAYMENTS, INTEREST PAYMENTS AND FEES TO CREDITE20.281.560 20.281.560 85 External loan repayments and interest payments and commissions to external loans contracted by creditorders7.909.660 7.909.660 8501External loan repayments 6.570.000 6.570.000 8502Interest and commission payments1.339.660 1.339.660 87 Loan repayments 12.371.900 12.371.900 8703Raining area loan granted by the social security budget of stat12.371.900 12.371.900 6301 Services and public development and habitual460.046.744 460.046.744 01 EXPENDITURE CURENTE387.646.549 387.646.549 02 EXPENDITURE OF PERSONAL3.587.782 3.587.782 10 Expenditure by earners 2,616.654 2.616.654 11 Contributions for insurance social stat654.163 654.163 12 Expenses for the establishment of the Fund for the payment of the aid of somaj130.833 130.833 13 Deplacements, secondments, transferations186.132 186.132 1301Deplacements, secondments, transfers to the country48.132 48.132 1302Deplacements in abroad 138,000 138,000 20 MATERIAL EXPENDITURE AND SERVICES815.785 815.785 24 Expenses for maintenance and housework 390.000 390.000 25 Materials and services with functional character 106,900 106,900 26 Low value inventory items or short and equipment14.900 14.900 27 Current repairs 103.200 103.200 28 Capital Repairs 24.800 24.800 29 Books and publications11.985 11.985 30 Other expenses 164,000 164,000 38 TRANSFERURI383.242.982 383.242.982 40 Non-severable transfers 383.242.982 383.242.982 70 EXPENDITURE OF CAPITAL72.400.195 72.400.195 72 Investments of public institutions72.400.195 72.400.195 6401 Environment and ape142.669.846 142.669.846 01 EXPENDITURE CURENTE26.185.113 26.185.113 02 EXPENDITURE OF PERSONAL19.973.518 19.973.518 10 Expenditure on employees 14.930.477 14.930.477 11 Contributions for social security stat3.732.619 3.732.619 12 Expenditure for the establishment of the Fund for the payment of the aid of somaj746.524 746.524 13 Deplacements, secondments, transferari563,898 563.898 1301Deplacements, secondments, transfers in tara563.898 563.898 20 MATERIAL EXPENDITURE AND SERVICES6.211.595 6.211.595 24 Expenses for maintenance and housekeeping 1.750.000 1.750.000 25 Materials and service provision with functional character 2.850.000 2.850.000 26 Inventory items of small or short duration and equipment100,000 100.000 27 Current repairs 450,000 450.000 28 Capitale400,000 reparations 400,000 29 Books and publications20,000 20.000 30 Other expenditure 641.595 641.595 70 EXPENDITURE OF CAPITAL116.484.733 116.484.733 72 Investment of public institutions 16.000.000 16.000.000 73 Investments of autonomous regions and companies with capital of stat100.484.733 100.484.733 6601 Industrie2.001.986.02612.300.0002.014.286.026 01 CURRENT EXPENDITURES 1.657.087.29012.300.0001.669.387.290 02 PERSONNEL OUTLAYS 50.856.934 50.856.934 10 Salary Expenses 39.590.540 39.590.540 11 Contributions for Social Insurance by stat3.161.554 3.161.554 12 Expenses for the establishment of for the payment of the aid of somaj632.271 632.271 13 Deplacements, secondments, transferation7.472.569 7.472.569 1301Deplacements, secondments, transfers to the country334.589 334.589 1302Displacements abroad 7.137.980 7.137.980 20 MATERIAL EXPENDITURE AND SERVICII128.143.856 128.143.856 24 Expenses for maintenance and housework 7.602.347 7.602.347 25 Functional materials and services 850.264 850.264 26 Inventory items of small or short duration and equipment69.097 69.097 27 Current repairs 330.563 330.563 28 Repairs capitale42.743 42,743 29 Books and publication114.659 114.659 30 Other expenditure 119.134.183 119.134.183 34 SUBVENTII1.075.101,500 1.075.101,500 3501Budget locations for public institutions3.701,500 3.701,500 3502Subvents on products and activities1.071.000.000 1.071.000.000 3503Subvents for the coverage of price and tariff differences 400,000 38 TRANSFERURI402.985.00012.300.000415.285.000 40 Non-severable transfers 402.985.00012.300.000415.285.000 70 CAPITAL342.188.100 342.188.100 72 Investments of public institutions308.100 308.100 73 Investments of the regions autonomous and commercial companies with capital of stat341.880.000 341.880.000 84 LOAN REPAYMENTS, INTEREST PAYMENTS AND COMMISSIONS TO CREDITE2.710.636 2.710.636 85 External loan repayments and interest payments and fees on foreign loans contracted by the authorising officers 2.710.636 2.710.636 8501External loan repayments 1.339.004 1.339.004 8502Interest and commission payments 1.371.632 1.371.632 6701 Agriculture and forestry 4.128.033.984 4.128.033.984 01 EXPENDITURE CURRENTS 4.044.603.278 4.044.603.278 02 PERSONNEL EXPENSES 320.970.798 320.970.798 10 Expenses with employees 243.734.981 243.734.981 11 Contributions for social insurance of stat60.258.745 60.258.745 12 Expenses for the establishment of the Fund for the payment of the aid of somaj12.051.749 12.051.749 13 Deplacements, secondments, transferari4.925.323 4.925.323 1301Deplacements, secondments, transfers in tara4.569.823 4.569.823 1302Foreign placements 355.500 355.500 20 MATERIAL EXPENDITURE AND SERVICES153.732.480 153.732.480 22 Hrana1.500.000 1.500.000 23 Medicines and materials sanitare21.522.223 21.522.223 24 Expenses for maintenance and household 19.035.000 19.035.000 25 Materials and services with functional character 98.138,000 98.138,000 26 Inventory items of small or short duration and equipment3.247,000 3.247,000 27 Current repairs 2.452,000 2.452,000 28 Repair capitale4.678,000 4.678,000 29 Books and publications1,040,000 1,040,000 30 Other expenses 2.120.257 2.120.257 34 SUBVENTII1.416.700,000 1.416.700.000 3503Subvents to cover price and tariff differences 16.700.000 1.416.700,000 36 PRIME604.500.000 604.500.000 37 Prime granted to producers agricoli604.500,000 604.500,000 38 TRANSFERURI1.548.700,000 1.548.700,000 40 Non-severable transfers 1.548.700,000 1.548.700,000 70 CAPITAL49.300,000 49.300,000 72 Investment of public institutions25.697,000 25.697,000 73 Investments of autonomous regions and companies with capital of stat23.603,000 23,603,000 84 REPAYMENTS OF LOANS, INTEREST PAYMENTS AND COMMISSIONS TO CREDITE34.130.706 34.130.706 85 External loan repayments and interest payments and commissions to external credits contracted by creditors34.130.706 34.130.706 8501External loan repayments 19.344.787 19.344.787 8502Interest and commission payments 14.785.919 14.785.919 6801 Transport and communication1.771.976.5631.279.400.0003.051.376.563 01 CURRENT EXPENDITURE 1.244.631.5781.045.490.2982.290.121.876 02 PERSONAL EXPENSES 18.427.536 18.427.536 10 Expenses with employees 13.681.128 13.681.128 11 Contributions for social insurance of stat3.420.282 3.420.282 12 Expenses for the establishment of the Fund for the payment of the aid of somaj684.056 684.056 13 Displacements, detachments, transferaries642.070 642.070 1301Deplacements, secondments, transfers to the country280.900 280.900 1302Foreign placements 361.170 361.170 20 MATERIAL AND SERVICES17.512.536 17.512.536 21 Social rights 191.850 191.850 22 Hrana411.480 411.480 23 Medicines and sanitary materials 78.555 78.555 24 Expenses for maintenance and housekeeping 1.255.963 1.255.963 25 Functional materials and services 3.543.253 3.543.253 26 Inventory items of small or short duration and equipment380.693 380.693 27 Current Repairs2.919.711 2.919.711 28 Repairs capitale7.319.953 7.319.953 29 Books and publications92.447 92.447 30 Other expenditure 1.318.631 1.318.631 34 SUBVENTII140.000.000 140.000.000 3502Subvents on products and activities140,000,000 140,000,000 38 TRANSFERURI1.068.691.5061.045.490.2982.114.181.804 40 Non-severable transfers 1.068.691.5061.045.490.2982.114.181.804 70 EXPENDITURE OF CAPITAL267.172.356233.909.702501.082.058 73 Investments of autonomous regions and companies with capital of stat267.172.356233.909.702501.082.058 84 LOAN REPAYMENTS, INTEREST PAYMENTS AND COMMISSIONS CREDITE260.172.629 260.172.629 85 External loan repayments and interest payments and commissions on foreign loans contracted by creditators 260.172.629 260.172.629 8501External loan repayments 104.493.804 104.493.804 8502Payments of interest and commissions 155.678.825 155.678.825 6901 Other economic actions 393.011.566 393.011.566 01 EXPENDITURE CURENTE356.611.510 356.611.510 02 EXPENDITURE OF PERSONAL23.402.574 23.402.574 10 Expenses with employees 17.750.159 17.750.159 11 Contributions for social insurances of stat4.437.541 4.437.541 12 Expenditure for Establishment of the Fund for the payment of the aid of somaj887.507 887.507 13 Deplacements, secondments, transferations327.367 327.367 1301Deplacements, secondments, transfers to the country270.197 270.197 1302Displacements abroad 57,170 57,170 20 MATERIAL EXPENDITURE AND SERVICII34.348.936 34.348.936 22 Hrana6,000 6,000 24 Expenses for maintenance and housekeeping 24.318.965 24.318.965 25 Materials and service provision with functional character 4.420.114 4.420.114 26 Inventory items of low value or short duration and equipment122.540 122.540 27 Current repairs 2.154.332 2.154.332 28 Repair capitale2.698.211 2.698.211 29 Books and publications16.648 16.648 30 Other outgoings 612.126 612.126 38 TRANSFERURI298.860,000 298.860,000 40 Non-severable transfers 298.860,000 298.860,000 70 CAPITAL36.400.056 36.400.056 71 Stocks for national and mobilizations32.427.234 32.427.234 72 Investment of public institutions3.865.984 3.865.984 73 Investments of autonomous regions and companies with state capital 106.838 106.838 7101 Research Scientific. 859.354.568 859.354.568 01 EXPENDITURE CURRENT 828.777.206 828.777.206 02 PERSONNEL EXPENSES 45.592.906 45.592.906 10 Employee expenses 34.417.021 34.417.021 11 Contributions for social insurances of stat8.344.436 8.344.436 12 Expenses for the establishment of the Fund for the payment of aid somaj1.668.886 1.668.886 13 Deplacements, detachments, transferation1.162.563 1.162.563 1301Deplacements, postings, transfers to tara542.513 542.513 1302Foreign placements 620.050 620.050 20 MATERIAL EXPENDITURE AND SERVICES524.772.850 524.772.850 22 Noura5.275 5.275 24 Expenses for maintenance and housekeeping 2.829.016 2.829.016 25 Materials and service provision of a functional character 1.244.012 1.244.012 26 Inventory items of small or short duration and equipment98.423 98.423 27 Current repairs 333.913 333.913 28 Repairs capitale2.453.694 2.453.694 29 Books and publications271.003 271.003 30 Other expenditure 517.537.514 517.537.514 34 SUBVENTII599.090 599.090 3501Budget locations for public institutions599.090 599.090 38 TRANSFERURI257.812.360 257.812.360 40 Non-severable transfers 257.812.360 257.812.360 70 70 CAPITAL EXPENDITURE 30.577.362 30.577.362 72 Investments of public institutions30.577.362 30.577.362 7201 Other actions278.822.326 278.822.326 01 EXPENDITURE CURENTE252.308.769 252.308.769 02 EXPENDITURE OF PERSONAL90.168.354 90.168.354 10 Expenses with employees 34.214.714 34.214.714 11 Contributions for social insurance of stat8.553.679 8.553,679 12 Expenses for the establishment of the Fund for the payment of the aid of somaj1.710.735 1.710.735 13 Deplacements, secondments, transferation1.108.732 1.108.732 1301Deplacements, secondments, transfers in tara853.400 853.400 1302Foreign placements 255.332 255.332 20 MATERIAL EXPENDITURE AND SERVICII125.885.354 125.885.354 24 Expenses for maintenance and house.4,500,000 4,500,000 25 Materials and service provision of a functional character 2.500.000 2.500.000 26 Inventory items of small or short duration and equipment3.796.554 3.796.554 27 Current repairs 500,000 500,000 28 Reparations of capitale100,000 100,000 29 Books and publications50,000 50,000 30 Other expenses 1.061.425 1.061.425 38 TRANSFERURI36.255.061 36.255.061 40 Non-severable transfers 36.255.061 36.255.061 70 CAPITAL EXPENDITURES 26.513.557 26.513.557 72 Investments of public institutions 26.513.557 26.513.557 8501 Transfers from the state budget 4.703.015.055 4.703.015.055 01 EXPENDITURE CURENTE4.703.015.055 4.703.015.055 38 TRANSFERURI4.703.015.055 4.703.015.055 39 consolidating transfers 4.703.015.055 4.703.015.055 01 Transfers from the state budget to local budgets to ensure the social protection of the population for thermal energy and urban transport of travel1.350.525,000 1.350.525,000 02 Transfers from the state budget to local budgets for investi1.894.300,000 1.894.300,000 03 Transfers from the budget of state to local budgets for investments partially financed by external loans 178.000.000 178.000.000 08 Transfers from the state budget to the budget of the Special Risk Fund and accident for special protection of persons handicapped 156.345.955 156.345.955 09 Transfers from the state budget to the budget of the Special Fund for the payment of pensions and other social security entitlements of the farmers 1.123.844.100 1.123.844.100 8601 Loans 1.100.408.112 1.100.408.112 79 LOANS GRANTED 1.100.408.112 1.100.408.112 8002Loans granted for completion of objectives approved by bilateral conventions and intergovernmental agreements 49.283.112 49.283.112 8005Loans granted to persons benefiting from refugee status and lack of means of existence1.125.000 1.125.000 8006Loans granted for lending to agriculture 1.050.000.000 1.050.000.000 02 Loans for the completion of objectives approved by bilateral conventions and intergovernmental agreements 49.283.112 49.283.112 05 Loans granted to persons who benefit from refugee status and are deprived of means of existenta1.125.000 1.125.000 06 Loans granted for lending to agriculture 1.050.000.000 1.050.000.000 8801 Interest related to public debt and other expenditure 9.798.900,000 9.798.900,000 01 EXPENDITURE CURRENT 9.798.900,000 9.798.900.000 49 INTEREST RELATED TO PUBLIC DEBT 9.798.900.000 9.798.900,000 5001Interest related to public debt interne7.921.000.000 7.921.000.000 5002Interest related to external public debt 732.000.000 732.000.000 5003XX_ENCODE_CASE_One occasioned by issuance and placement of government securities and the risks of guarantees given by state under the conditions of legii959.500,000 959.500,000 5004Course differences related to external public debt 154.900,000 154.900.000 5005Course differences related to public debt interne31.500,000 31.500.000 01 Interest related to public debt interne7.921.000.000 7.921.000.000 02 Interest related to external public debt 732.000.000 732.000.000 03 Expenses occasioned by the issuance and placement of government securities and the risk of guarantees given by the state, under the terms of legii959.500,000 959.500,000 04 Course differences related to external public debt-154.900,000 154.900,000 05 Course differences related to public debt interne31.500,000 31.500.000 9501 Reservation funds 126.733.386 126.733.386 01 Budget reserve fund at the disposal of the Government51.733.386 51.733.386 02 Intervention fund at the disposal of the Government20.000.000 20.000.000 03 Fund at the disposal of the Government of Romania for relations with the Republic of Moldova5.000.000 5.000.000 04 Financial recovery fund at the disposal of the Government 50.000.000 50.000.000 9901 DEFICIT-12.454.000.000-2.313.247.900-14.767.247.900 + Annex 4 LIST taxes, duties and other revenues for the year 1997 Name of taxes, duties and other income normative acts governing taxes, fees 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 corporate tax, approved and amended by Law no. 73/1996 and republished in 1997; Law no. 71/1994 regarding the granting of additional facilities to Law no. 35/1991, republished in 1993, for attracting foreign investors to the industry; Law no. 77/1994 on the associations of employees and members of the management of companies that are privatized; 134/1995; Housing Law no. 114/1996; Government Emergency Ordinance no. 6/1996 on the regime of deductibility of amounts paid as salaries and other salary rights, approved by Law no. 1/1997; Government Ordinance no. 24/1996 on the income tax on Romanian representations of companies and foreign economic organizations, approved and modified by Law no. 29/1997; Government Ordinance no. 27/1996 regarding the granting of facilities to persons residing or working in some localities in the Apuseni Mountains and in the Biosphere Reserve "Danube Delta". 32/1991 on payroll tax, republished in 1996; Government Emergency Ordinance no. 6/1996 on the regime of deductibility of amounts paid as salaries and other salary rights, approved by Law no. 1/1997 1/1997. 3.Other direct taxes: a) the tax on profit 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, republished in 1991, as amended; Government Ordinance. 21/1992 on consumer protection, approved and amended by Law no. 11/1994 and republished in 1994. b) tax on dividends from Government Ordinance no. 26/1995 on the tax on commercial companies, approved and amended by Law no. 101/1995; Law no. 77/1994 on the associations of employees and members of the management of companies that are privatized c) other tax receipts directOther specific laws establishing direct taxes due to the state budget. A .2. Indirect taxes: 1.The tax on the value added Government Ordinance no. 3/1992 on value added tax, republished under Government Ordinance no. 22/1995, approved and amended by Law no. 100/1995; Government Ordinance no. 30 /1995regarding the concession regime for the construction and operation of sections of highway and railway land communications routes, approved and modified by Law no. 136/1996; Government Ordinance no. 2/1996 on the completion and modification of some regulations regarding the value added tax, approved by Law no. 101/1996; Government Ordinance no. 21/1996 on the completion and amendment of some regulations on value added tax, approved and amended by Legeanr. 42/1997. 2.Excise and tax on circulationLaw 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, republished under Government Ordinance no. 22/1995, amended and approved by Law no. 100/1995; Government Ordinance no. 20/1996 20/1996 on the amendment of Annex no. 1 1 to Law no. 42/1993, republished, approved by Law no. 43/1997 43/1997. 3.Customs duties: a) customs duties from legal persons Government Ordinance no. 26/1993 on the Customs Tariff of import of Romania, approved and amended by Law no. 102/1994; Law no. 30/1978 on the Codulcustoms of Romania; Law no. 35/1991 on the foreign investment regime, republished in 1993, as amended; Law no. 56/1994 for amending art. 12 12 para. ((1) of Law no. 83/1993 on state support to agricultural producers; Law no. 71/1994 regarding the granting of additional facilities to Law no. 35/1991, republished, for attracting foreign investors in the industry; Oil Law no. 134/1995; Decree no. 337/1981 for the approval of the Customs Regulation; Government Ordinance no. 12/1995 12/1995 on certain measures relating to the customs procedure of machinery, machinery and installations imported under leasing transactions, and to the customs procedure of raw materials, spare parts, materials and components used in the own production of some economic agents, approved by Legeanr. 59/1995; Government Ordinance no. 3/1996 on the qualification of the concept of own production in application of the customs regime related to foreign investments, approved by Law no 9/1996 9/1996. 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, republished in 1997; 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; 935/1995 on the modification of Government Decision no. 269/1994 269/1994. 4.Other indirect taxes: a) increases and late payment penalties for non-target income at the time of Law no. 72/1996 on public finances; Law no. 35/1994 on literary, cinematographic, theatrical, musical, folkloric and fine arts timbre; Law no. 12/1996 for amending Law no. 3/1992 on the establishment of "Olympic Timbre"; Government Ordinance. 11/1996 on the execution of budgetary claims, approved and amended by Law no. 108/1996 108/1996. Increases no. and the late payment penalties for the non-payment of the budgetary revenue shall be recorded, with effect from 1 January 1997, to the chapter and subchapter corresponding to the tax or duty to which it relates, with the exception of the preceding paragraph. b) fees for the issuance of licenses and operating authorizations Competition Law no. 21/1996; Law no. 31 /1996on the state monopoly regime; Telecommunications Law no. 74/1996; Law on postalenr services. 83/1996; Law no. 111/1996 on the safe conduct of nuclear activities; Government Ordinance no. 33/1995 on measures for the collection, recycling and reintroduction into the productive circuit of reusable waste of any kind, approved by Law no. 137/1996; Government Ordinance no. 42/1995 on the production of food products for sale, approved and modified by Law no. 123/1995; Government Ordinance no. 5/1996regarding the updating of the endorsement and attestation fees, as well as the strengthening of the financial discipline in the gambling activity, approved and modified by Law no. 87/1996; Government Emergency Ordinance no. 4/1996regarding the licensing of the installation and operation of GSM networks and the establishment of the licence fee. c) other receipts from indirect taxes: Law no. 72/1996 on public finances; Decree no. 146/1980 on certain measures to improve the movement, use and recovery of packaging for goods that are opened by retail trade, approved by Law no. 23/1980 (for public institutions); Government Decision no. 779/1991 on the tax on the movement of goods and excise duties (within the limitation period); other specific laws establishing indirect taxes due to the state budget. B. Non-fiscal income 1.Aquarius from the net profit of the autonomous regions Government Ordinance no. 23/1996 on the distribution of profit to autonomous regions, approved by Law no. 41/1997 41/1997. 2.Aquarius from public institutions: a) metrology fees Law no. 72/1996 on public finances; Government Ordinance no. 20/1992 on metrology activity, approved and modified by Law no. 11/1994; Government Decision no. 225/1995 on the organization and functioning of the Romanian Bureau of Legal Metrology. b) fees for patents for invention and registration of trademarks of fabricaLaw no. 72/1996 on public finances; Law no. 64/1991 on patents; Law no. 120/1992 on fees for patent applications and for patents; Law no. 129/1992 on the protection of industrial drawings and models; Law no. 16/1995 on the protection of topographies of integrated circuits; Government Decision 274/1991 on taxes on factory, trade and service marks, as well as on product designations of origin; Government Decision no. 222/1995 on the organization and functioning of the State Office for Inventions and Trademarks. 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 123/1994. d) consultation fees Law no. 72/1996 on public finances; Government Ordinance no. 24/1992 on the establishment of consular services and fees charged for their provision, approved and amended by Law no. 89/1993; 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; Government Ordinance no. 43 /1994for the amendment of Government Ordinance no. 24/1992, approved by Law no. 123/1994; Government Ordinance no. 33/1996 for the improvement of the regime of taxation and use of consular fees collected, abroad, by the diplomatic representations of Romania, approved and modified by Law no. 33/1997 33/1997. e) fees for analyses carried out by laboratories, other than sanitary ones, from the Government Ordinance no. 21/1992 on consumer protection, approved and amended by Law no. 11/1994; Law no. 72/1996 72/1996 on public finances. 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 the cooperative and state agricultural units, with the ulte-rioare changes; Law no. 72/1996 72/1996 on public finances. 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 the cooperative and state agricultural units with subsequent amendments; Law no. 72/1996 72/1996 on public finances. h) incomes of constituencies, laboratories and veterinary dispensaries-Law no. 43/1990 on some measures to stimulate the peasantry and economic activity of the cooperative and state agricultural units, as amended; Law no. 72/1996 72/1996 on public finances. i) taxes and other income from environmental protection Law no. 72/1996 on public finances; Law no. 137/1995 on environmental protection. j) payments from the availabilities of public institutions and self-financing activities 151/1975 on the self-financing of some activities of state institutions, with subsequent completions; Law no. 72/1996 72/1996 on public finances. k) payments from the revenues of public institutions and self-financing activities 151/1975 on the self-financing of some activities of state institutions, approved by Law no. 54/1975, with subsequent additions; Law no. 72/1996 72/1996 on public finances. l) incomes from the judicial stamp Government Ordinance no. 32/1995 on the judicial stamp, approved and amended by Law no. 106/1995 106/1995. m) other income from public institutions Law no. 52/1994 on securities and stock exchanges; Law no. 72/1996 on public finances; Law no. 111/1996 on the safe conduct of nuclear activities; Housing Law no. 114/1996; Government Ordinance no. 9/1992 on the organization of public statistics, republished in 1994, approved and amended by Law no. 11/1994; Government Ordinance no. 19/1992 on standardization activity in Romania, approved and modified by Law no. 11/1994; Government Ordinance no. 9/1993regarding the fees for issuing authorization decisions in the field of broadcasting, approved by Law no. 102/1994; Decree no. 253/1971 on the maintenance contribution in some protection institutions, approved by Law no. 54/1971; other specific laws establishing state budget revenues from public institutions. 3.Various income: a) income from the application of the extinctive prescription (for public institutions) Decree no. 219/1960 on the obligations of the debtor socialist organizations, as a result of the extinctive prescription; Decree no. 167/1958 on Extinction Prescription. b) income from fines imposed, according to the legal provisions 32/1968 on the establishment and sanctioning of contraventions, as amended; Law no. 87/1994 for combating tax evasion; Law no. 31/1996 on the state monopoly regime; Government Ordinance no. 23/1992 on the modification of some contravention sanctions, approved by Legeanr. 114/1992, as amended; Government Ordinance no. 17/1993 on the establishment and sanctioning of contraventions to financial-management and fiscal regulations, approved by Law no. 83/1994; Government Ordinance no. 26/1993 on the Customs Tariff of import of Romania, approved and amended by Law no. 102/1994; Government Ordinance no. 12 /1994for amending and repealing certain provisions of Law no. 32/1968 on the establishment and sanctioning of contraventions, approved and amended by Law no. 65/1994; 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; Government Ordinance no. 15/1996 on strengthening the financial-currency discipline, approved and modified by Law no. 131/1996; Government Ordinance no. 23/1995 on the establishment of the marking system for cigarettes, tobacco products and alcoholic beverages, approved and amended by Law no. 132/1995; Government Emergency Ordinance no. 3/1997 on products and services of autonomous regions, natural monopoly activities, as well as economic activities subject to a special regime for which prices and tariffs will be established with the opinion of the Competition Office; Government Emergency Ordinance no. 4/1997 on the empowerment of the Government to contract and guarantee, through the Ministry of Finance, on behalf and on behalf of the state, state loans by launching bond issues in foreign currency from foreign capital markets; specific laws carrying out the activity for which fines are imposed 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 Legiinr. 59/1968 and Decree no. 218/1977 218/1977. d) refunds of funds from the budget financing of previous years Law no. 72/1996 72/1996 on public finances. e) revenues from concessions Law no. 15/1990 on the reorganization of state economic units as autonomous kings and commercial companies, as amended; Law no. 72/1996 on public finances; Government Ordinance 30/1995 on the concession regime for the construction and operation of sections of land-highway communication routes-highways and railways, approved and amended by Law no. 136/1996 136/1996. f) 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 economic or budgetary units of state, republished in 1994. g) proceeds from the valorization of confiscated, abandoned goods and other amounts found once with confiscation according to legiiLaw no. 72/1996 on public finances; Law no. 30/1978 on the Customs Code of Romania; Law no. 12/1990 on the protection of the population against illicit commercial activities, republished in 1991, as amended; Law no. 56/1992 on the state border of Romania; Law no. 31/1996 on the state monopoly regime; Law no. 34/1996 on the approval of the maximum volume of wood mass to be harvested in 1996; 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 budgetary institutions; Decree no. 337/1981 on approval of the Customs Regulation; Government Ordinance no. 26/1993 on the Customs Tariff of import of Romania, approved and amended by Law no. 102/1994; Government Ordinance no. 23/1995 on the establishment of the marking system for cigarettes, tobacco products and alcoholic beverages, approved and amended by Law no. 132/1995; Government Ordinance no. 31/1995 on the regulation of the regime of production, circulation and marketing of pharmaceutical products; Government Ordinance no. 33/1995 on measures for the collection, recycling and reintroduction into the productive circuit of reusable waste of any kind, approved by Law no. 137/1996; Government Ordinance no. 15/1996 on strengthening the financial-currency discipline, approved and modified by Law no. 131/1996; the laws specific to the activity for which the confiscation of goods and amounts is provided. h) receipts from other surseLaw no. 32/1990 for the modification and completion of some provisions of the Code of Criminal Procedure; Legeanr. 71/1991 on the establishment of the fee for the issuance of property titles on land, as amended; Law no. 112/1995 for the regulation of the legal situation of some buildings with the destination of housing, passed into state property; Decree no. 209/1976 for the approval of the Regulation of house operations of economic units (valid for public institutions); Decree no. 212/1981 on civil navigation expertise; other specific laws establishing various state budget revenues. II. Income from capital 1.Income from the valorization of some assets of the state:-income from the valorization of some goods of public institutions 72/1996 on public finances; Government Ordinance no. 19/1995 on some measures to improve the regime of public procurement, as well as the regime of valorization of goods decommissioned, belonging to public institutions, approved by Law no. 96/1995 96/1995. -revenues from the recovery of stocks from national material reserves and mobilizationLaw no. 82/1992 on national material reserves; Government Ordinance no. 36/1996 on some specific measures to refresh the stocks of oil products from the army's mobilization reserves. VI. PROCEEDS FROM THE REPAYMENT OF LOANS GRANTED 1.Proceeds from the repayment of loans granted for the completion of objectives approved by bilateral and intergovernmental conventions Law no. 95/1993 regarding the continuation of Romania's participation in the construction of the mining plant for the enrichment of acid ores with iron content from Krivoi-Rog Ukraine and the provision of the necessary financing resources; Government Ordinance no. 19 /1996regarding the provision of reimbursement of the state loan and related interest, intended to continue Romania's participation in the construction of the mining plant for the enrichment of acid ores with iron content from Krivoi-Rog Ukraine, approved by Law no. 7/1997 7/1997. 2.Incasations from the reimbursement of loans granted to persons benefiting from refugee status Law no. 15/1996 on the status and regime of refugees in Romania. II. FOR LOCAL BUDGETS I. Current income A. Tax income A1. Direct taxes: 1.Taxation on the Government Ordinance no. 70/1994 on corporate tax, approved and amended by Law no. 73/1996 and republished in 1997; Law no. 71/1994 regarding the granting of additional facilities to Law no. 35/1991, republished in 1993, for attracting foreign investors to the industry; Law no. 77/1994 on the associations of employees and members of the management of companies that are privatized; 114/1996; Government Emergency Ordinance no. 6/1996 on the regime of deductibility of amounts paid as salaries and other salary rights, approved by Law no. 1/1997; Government Ordinance no. 27/1996 regarding the granting of facilities to persons residing or working in some localities in the Apuseni Mountains and in the Biosphere Reserve "Danube Delta". 153/1954 on income tax a) income tax on the income of self-employed, craftsmen and other independent individuals and family associations, as amended; Decree no. 394/1973 regarding the imposition of income made from real estate rentals, approved by Law no. 113/1973; Decree no. 101/1980 on the organization of service activities under the conditions of the establishment on the basis of the share of incomes due to persons carrying out these activities, approved by Law no. 21/1980; Decree-Law no. 54/1990 on the organization and conduct of economic activities on the basis of free initiative, as amended; Law no. 103/1992 on the exclusive right of religious cults for the production of cult objects; Government Ordinance no. 11/1992 on the conduct and taxation of the car taxi activity, approved and modified by Law no. 114/1992; Government Ordinance no. 15/1992 on local taxes and fees, approved and amended by Law no. 114/1992; Government Ordinance no. 62/1994 on the establishment of facilities for the development of the rural tourism system in the mountain area, the Danube Delta and the Black Sea coast, approved and modified by Law no. 145/1994; Government Ordinance no. 13/1995 on some measures to accelerate the restructuring process of autonomous regions and commercial companies with majority state capital, strengthening financial discipline and improving settlements in the economy, approved and approved. amended by Law no. 119/1995; Government Ordinance no. 44/1995 on improving the imposition of income-producing activities from the exercise of a free profession and from literary, art and scientific works, approved and modified by Law no. 125/1995 125/1995. b) the tax on buildings and land from natural persons Law no. 27/1994 on local taxes and fees; Government Ordinance no. 24/1995 for amending and supplementing the regulations on agricultural income tax and local taxes and fees, approved by Law no. 114/1995; Government Ordinance no. 27 /1996regarding the granting of facilities to persons residing or working in some localities in the Apuseni Mountains and in the Reserve of the Biosphere "Danube Delta". c) taxes on means of transport owned by individuals 27/1994 on local taxes and fees; Government Ordinance no. 24/1995 for amending and supplementing the regulations on agricultural income tax and local taxes and fees, approved by Law no. 114/1995; Government Ordinance no. 27/1996 regarding the granting of facilities to persons residing or working in some localities in the Apuseni Mountains and in the Biosphere Reserve "Danube Delta". d) stamp duties on successions and other stamp duties from populationLaw no. 8/1996 on copyright and related rights; Law no. 115/1996 on the declaration and control of the wealth of dignitaries, magistrates, civil servants and persons with management positions; Decree no. 199/1955 on stamp duties as amended; 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; Government Ordinance no. 37/1995 on the establishment of stamp duties for notarial activity, approved and modified by Legeanr. 105/1995; 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 introduced at the courts, as well as on the notary acts and the services provided by them, with subsequent amendments and completions; Government Ordinance no. 4/1996 on the modification of the value ceiling within which stamp duties can be paid by application and cancellation of mobile stamps, approved by Law no. 53/1996; Government Ordinance no. 27/1996 regarding the granting of facilities to persons residing or working in some localities in the Apuseni Mountains and in the Biosphere Reserve "Danube Delta". e) other taxes and fees from populationLaw no. 27/1994 on local taxes and fees; Land Fund Law no. 18/1991; Government Ordinance no. 24/1995 for amending and supplementing the regulations on agricultural income tax and local taxes and fees, approved by Law no. 114/1995; Government Ordinance no. 27 /1996regarding the granting of facilities to persons residing or working in some localities in the Apuseni Mountains and in the Biosphere Reserve "Danube Delta"; other laws establishing taxes and fees from the population. 3.Tax for the use of land owned by statLaw no. 69/1993 on the establishment of the tax for the use of state property land for purposes other than for agriculture or forestry; Law no. 78/1995 on the protection of personnel and heritage in the defense production sector; Government Ordinance no. 30/1995 on the concession regime for the construction and operation of sections of terrestrial-highway and railway communication routes, approved and modified by Law no. 136/1996 136/1996. 4.Tax on buildings and land from legal persons Law no. 27/1994 on local taxes and fees; Law no. 78/1995 on the protection of personnel and heritage in the defense production sector; Government Ordinance no. 24/1995 for amending and supplementing the regulations on agricultural income tax and local taxes and fees, approved by Law no. 114/1995 114/1995. 5.Tax on means of transport owned by legal persons Law no. 27/1994 on local taxes and fees; Government Ordinance no. 24/1995 for amending and supplementing the regulations on agricultural income tax and local taxes and fees, approved by Law no. 114/1995 114/1995. 6.Tax on agricultural income Law no. 34/1994 on agricultural income tax; Government Ordinance no. 24/1995 for amending and supplementing the regulations on agricultural income tax and local taxes and fees, approved by Law no. 114/1995 114/1995. 7.Other direct taxes a) income tax made by non-resident individuals and legal entities Decree no. 276/1973 on the regulation of the imposition of income made from Romania by non-resident individuals and legal entities, approved by Law no. 92/1973 92/1973, 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, approved by Law no. 20/1977; Government Ordinance 70/1994 on corporate tax, approved and amended by Law no. 73/1996 and republished in 1997; decrees and laws to ratify the conventions of avoiding double taxation, concluded by Romania with other states. b) other receipts from taxes directLaw no. 27/1994 on local taxes and fees; Government Ordinance no. 24/1995 for amending and supplementing the regulations on agricultural income tax and local taxes and fees, approved by Law no. 114/1995; Government Ordinance no. 30/1995 on the concession regime for the construction and operation of sections of highway and railway land communications routes, approved and modified by Law no. 136/1996; other specific laws establishing direct taxes due to local budgets. A 2. Indirect taxes: 1.Taxation on performance Law no. 72/1996 on public finances; Government Decision no. 679/1991 on tax on shows, as amended. 2.Other indirect taxes: a) stamp duties from legal persons Decree no. 199/1955 on stamp duties, as amended; Local Government Law no. 69/1991, republished in 1996, as amended; Law no. 8/1996 on copyright and related rights; Housing Law no. 114/1996; Legeanr. 121/1996 on the organization and functioning of the Military Firefighters Corps; 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; Government Ordinance no. 37/1995 on the establishment of stamp duties for notarial activity, approved and modified by Legeanr. 105/1995; Government Ordinance no. 4/1996 on the modification of the value ceiling within which stamp duties can be paid by application and cancellation of mobile stamps, approved by Law no. 53/1996; Government Decision no. 1.295/1990 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) other receipts from indirect taxes The law of the land fund no. 18/1991; other specific laws establishing indirect taxes due to local budgets. B. Non-fiscal income 1.Aquarius from the net profit of the autonomous regions Government Ordinance no. 23/1996 on the distribution of profit to autonomous regions, approved by Law no. 41/1997 41/1997. 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; Decree no. 328/1966 on traffic on public roads, approved by Law no. 14/1966, republished in 1984, with subsequent additions and amendments. b) payments from the availabilities of public institutions and self-financing activities 151/1975 on the self-financing of some activities of state institutions, approved by Law no. 54/1975, with subsequent additions; Law no. 72 /1996on public finances. c) other income from public institutions Local Government Law no. 69/1991, republished in 1996, as amended; Law no. 72/1996 on public finances; Housing Law no. 114/1996; Decree no. 253/1971 on the maintenance contribution in some protection institutions, approved by Law no. 54/1971; Government Decision no. 223 /1992on the rules for the organization and conduct of international transport of persons and goods, of car transport of persons, in inter-county and county traffic and of goods transport of agabaritic and dangerous goods, republished in 1994; other specific laws establishing income of local budgets from public institutions. 3.Various income: Law no. 72/1996 on public finances; Code a) income from the recovery of costs, imputations and compensation, republished in 1997; Civil Code; Labor Code. b) income from fines imposed, according to the legal provisions 32/1968 on the establishment and sanctioning of contraventions, as amended; Law no. 87/1994 to combat tax evasion; 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 /1992on the modification of some contravention sanctions, approved by Law no. 114/1992; Government Ordinance no. 17/1993 on the establishment and sanctioning of contraventions to financial-management and fiscal regulations, approved by Law no. 83/1994; 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 the budget financing of previous years Law no. 72/1996 72/1996 on public finances. d) revenues from concessions Law no. 15/1990 on the reorganization of state units as autonomous kings and commercial companies; Land Fund Law no. 18/1991; Law no. 50/1991 regarding the authorization of construction execution and some measures for the realization of dwellings, republished in 1997; Legeanr. 82/1993 on the establishment of the Biosphere Reserve "Danube Delta", as amended; Law no. 72/1996 on public finances; Law on local public administration no. 69/1991, republished in 1996, as amended; Housing Law no. 114/1996; Government Ordinance no. 15/1992 on local taxes and fees, approved and amended by Law no. 114/1992, as amended. e) receipts from the valorization of goods confiscated according to law no. 72/1996 72/1996 on public finances. f) receipts from other surseLaw no. 27/1994 on local taxes and fees; Government Ordinance no. 24/1995 for amending and supplementing the regulations on agricultural income tax and local taxes and fees, approved by Law no. 114/1995; other specific laws establishing various incomes to local budgets. II. Income from capital 1.Income from the valorization of some assets of the state: a) income from the valorization of some goods of public institutions 72/1996 on public finances; Land Fund Law no. 18/1991; Government Ordinance no. 19/1995 on some measures to improve the regime of public procurement, as well as the regime of valorization of goods decommissioned, belonging to public institutions, approved by Law no. 96/1995 96/1995. 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 economic or budgetary units of state, republished in 1994. + Annex 5 AMOUNTS BROKEN DOWN from the payroll tax for 1997 -thousand lei-No. crt.JudetulSume TOTAL4.302.760.000 1.ALBA82.193.000 2.ARAD89.890.000 3.ARGES115.975.000 4.BACAU120.884,000 5.BIHOR123.443,000 6.BISTRITA-NASAUD60.590.000 7.BOTOSANI84.636.000 8.BRASOV114.482.000 9.BRAILA71.553.000 10.BUZAU85.799,000 11.CARAS-SEVERIN72.009,000 12.RIDERS 66.206,000 13.CLUJ147.193.000 14.CONSTANTA128.650.000 15.COVASNA58.515,000 16.DAMBOVITA88.038,000 17.DOLJ124.389,000 18.GALATI104.953.000 19.GIURGIU49.247,000 20.GORJ75.651.000 21.HARGHITA69.874,000 22.HUNEDOARA108.729,000 23.IALOMITA54.558,000 24.IASI166.141.000 25.ILFOV33.882,000 26.MARAMURES107.859,000 27.MEHEDINTI58.861.000 28.MURES113.957,000 29.NEAMT93.776,000 30.OLT85.280.000 31.PRAHOVA151.063,000 32.SATU MAGNIFIC76.561.000 33.SALAJ64.210,000 34.SIBIU89.081.000 35.SUCEAVA122.771.000 36.TELEORMAN73.997,000 37.TIMIS145.813,000 38.TULCEA62.509,000 39.VASLUI85.763.000 40.VALCEA78.082.000 41.VRANCEA70.840.000 42.MUNICIPALITY OF BUCHAREST + Annex 6 TRANSFERS from the state budget to the local budgets by county and Bucharest for 1997 -thousand lei-No. crt.JudetulTotal transfersof which, for: Ensuring the social protection of the population for heat and transport, in common, to travel Investmentsfinanced in part from external loans TOTAL3.422.825.0001.350.525.0001.894.300.000178.000.000 1.ALBA56.000.00010.633.00045.367,000 2.ARAD62.948.00019.339.00043.609,000 3.ARGES56.107.00023.294.00032.813,000 4.BACAU61.371.00021.786.00039.585,000 5.BIHOR62.760.00021.147.00041.613,000 6.BISTRITA-NASAUD39.030.00014.367.00024.663,000 7.BOTOSANI63.591.00026.963.00036.628,000 8.BRASOV98.121.00052.502.00045.619,000 9.BRAILA46.160.00013.606.00032.554,000 10.BUZAU47.354.00015.478.00031.876,000 11.CARAS-SEVERIN49.500.00011.616.00037.884,000 12.RIDERS 29.725.00012.076.00017.649,000 13.CLUJ115.093.00058.551.00056.542,000 14.CONSTANTA107.592.00061.783.00045.809,000 15.COVASNA28.551.00010.853.00017.698,000 16.DAMBOVITA48.914.0009.346.00039.568,000 17.DOLJ59.601.00021.473.00038.128,000 18.GALATI70.316.00028.097.00042.219,000 19.GIURGIU25.205.0005.853.00019.352,000 20.GORJ38.473.0009.265.00029.208,000 21.HARGHITA39.053.00016.344.00022.709.000 22.HUNEDOARA75.153.00022.608.00052.545.000 23.IALOMITA36.269.0008.985.00027.284,000 24.IASI111.064.00059.944.00051.120.000 25.ILFOV11.528.0001.716.0009.812,000 26.MARAMURES59.906.00020.509.00039.397,000 27.MEHEDINTI36.238.0008.469.00027.769,000 28.MURES48.288.00017.183.00031.105.000 29.NEAMT59.226.00017.904.00041.322,000 30.OLT53.193.00018.444.00034.749,000 31.PRAHOVA84.290.00036.245.00048.045.000 32.SATU MARE37.770.00011.265.00026.505,000 33.SALAJ32.947.00010.755.00022.192.000 34.SIBIU60.749.00027.269.00033.480.000 35.SUCEAVA63.021.00020.418.00042.603,000 *) 36.TELEORMAN48.942.00020.907.00028.035.000 37.TIMIS102.004.00054.464.00047.540.000 38.TULCEA52.575.00018.845.00033.730.000 39.VASLUI66.543.00019.738.00046.805.000 40.VALCEA48.488.0009.151.00039.337,000 41.VRANCEA55.218.00018.018.00037.200,000 42.MUNICIPALITY OF BUCHAREST 895.948.000463.316.000432.632,000 43.Transfers from the state budget to local budgets for investments partially funded by loans externe178.000.000 178.000.000 * *) *) Includes the contribution of the Romanian side in 1997 to the modernization of the communal road Cacica-Solonetu Nou, which will also be carried out with financial support granted by Poland. **) The Ministry of Finance will allocate the respective transfers by county to finance investment projects that benefit from external loans, according to loan agreements concluded with international financial bodies. + Annex 7 LIST the categories of objectives and investment works financed from transfers from the state budget to the local budgets for 1997 1. Networks, plants and thermal points, including facilities with measuring systems to the final consumer; 2. Water supply, including facilities with measuring systems to the final consumer; 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 to autonomous regions and public services; 9. Works for the introduction and expansion of natural gas networks in localities. NOTE: The other investment objectives, according to the law, in the competence of financing of the local authorities will be covered financially, as the case may be, from the own funds of the units, from bank loans, from other resources constituted for this purpose and from allowances from local budgets, according to the law. + Annex 8 CATEGORIES OF INCOME AND EXPENDITURE which are foreseen in the local budgets for 1997 No. Name of income and expenses CHAPTER I Own income and expenses that are provided in the own budgets of the counties A. Own income (taxes, taxes and other income) 1.Profit tax from the autonomous regions below the authority of the county councils 2.Other direct tax receipts *) 3.Aquarius from the net profit of the autonomous regions under the authority of the county councils 4.Other income from public institutions * *) 5.Income from the fines imposed, according to Legal provisions 6.Restitution of funds from local budget financing of the years precedents * **) 7.Revenue from concessions 8.Incasations from the valorization of confiscated assets, according to law 9.Incasari from other sources 10.Revenue from the valorization of some goods of public institutions (of county subordination) B. executive 2.Health * ***) 3.Culture, religion and actions on sports and youth activity * ****) 4.Social assistance, allowances, pensions, aid and allowances * *****) 5.Services and public development and housing 6.Transport and communications 7.Other economic actions 8.Other shares 9.Fond to guarantee foreign loans, interest and commissions related to 10.Interest related to loans from the treasury fund 11.Interest, commissions and other expenses related to loans 12.Rrepayment has loans granted from the treasury fund 13.Rrepayment loans granted from the treasury of the state 14.The budget reserve fund CHAPTER II Own incomes and expenses that are provided in the own budgets of the communes, cities, municipalities, sectors of Bucharest and the Council General of the Municipality of Bucharest A. Own income (taxes, taxes and other income) 1.Profit tax from the autonomous regions under the authority of the local councils of the cities, municipalities, sectors of the city of Bucharest and of the General Council of the Municipality of Bucharest on the incomes of self-employed, craftsmen and other independent individuals and family associations b) Taxation on buildings and land from individuals c) Taxes on means of transport owned by individuals d) stamp on successions and other stamp duties from the population e) Other taxes and Tax for the use of land state property 4.Tax on buildings and land from legal entities 5.Taxes on means of transport owned by legal entities 6.Tax on agricultural income 7.Other taxes direct a) Tax on income earned by non-resident individuals and legal entities b) Other receipts from direct taxes 8.Tax on shows 9.Other indirect taxes a) stamp duties from legal entities b) Other tax receipts indirect 10.Aquarius from the net profit of the autonomous regions under the authority local councils of cities, municipalities, sectors of Bucharest and the General Council of Bucharest Municipality 11.Aquarius from public institutions) Taxes for the examination of drivers of motor vehicles, issuance of permits driving and other income on traffic on public roads b) Payments from the availabilities of public institutions and self-funded activities c) Other income from public institutions 12.Miscellaneous income a) Income from recovery costs, imputations and compensation (b) Income from fines applied, according to legal provisions c) Refunds of funds from local budget financing of previous years d) Revenue from concessions e) Proceeds from the valorization of assets confiscated according to the law f) Receipts from other sources 13.Income from Revenue from the sale of goods of public institutions b) Income from the sale of houses built from State funds B. Expenditure 1.Executive authorities 2.Education (maintenance expenses) and household, current repairs and capital repairs for units pre-university education belonging to the Ministry of Education), excluding educational establishments subordinated to other ministries than the Ministry of Education * ******) 3.Health (material expenses and service supplies, except medicines and sanitary materials) for health facilities belonging to the Ministry of Health, exclusively medical units under direct subordination, provided in the annex to the decision on organization and functioning of this ministry 4.Culture, religion and action on sports and youth work (including expenditure only ******) 5.Social assistance, allowances, pensions, aid and allowances 6.Services and public development and housing 7.Transport and communications 8.Other economic actions 9.Other shares 10.Fund to guarantee external loans, interest and commissions related to 11.Interest related to loans from the treasury fund 12.Interest, commissions and other expenses related to loans 13.Rrepayment has loans granted from the fund of treasury 14.Rundation has loans granted from the state treasury 15.The budget reserve fund *) The fees for the issuance of certificates, approvals and authorizations in the field of constructions, granted in accordance with the legal provisions by the county council according to the provisions of Legiinr. 27 /1994on taxes and fees , as amended by Government Ordinance. 24/1995, approved by Legeanr. 114/1995. **) The rate of 30% of the tariff for transport licenses is also included, according to the provisions of the Government Decision. 223/1992, republished in 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 for this purpose. ****) The expenses for ambulance services are included. *****) Only the expenses for the units and the culture actions under the legal provisions, in the competence of financing of the county council, shall be included. ******) The expenses for the reception centers of minors and the county social services for the protection of the child are included. *******) The allocations from local budgets are also included in completing their own income at boarding schools, hostels and canteens for students. ********) Local councils may also include expenses for the completion of investment objectives for sports activity, which were started in previous years with funding from local budgets. NOTE: The increases and penalties for late non-term income shall be recorded, with effect from 1 January 1997, to the chapter and subchapter corresponding to the tax or duty to which it relates. 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 CATEGORIES OF PUBLIC INSTITUTIONS AND ACTIONS in the fields of pre-university education and health, the expenditure of which is provided from local budgets for 1997 1. In education a) expenses for maintenance and household, current repairs and capital repairs to: -Pre-school education -Primary and secondary education -High school education -Vocational education -Post-secondary education -Children's homes b) allowances from local budgets in addition to the own incomes of the students, dormitories and canteens for students 2. In the field of health (material expenses and service supplies, except for medicines and sanitary materials): -Medical Dispensaries -Hospitals --Sanatoriums and the --Crese -Baby swings --Ambulance services -Health, diagnosis and treatment centres -Other institutions and sanitary actions *). -------------- Note *) The rights of honorary donors of blood, which are granted according to Law no. 4/1995 4/1995. NOTE: Only pre-university educational establishments belonging to the Ministry of Education, excluding educational establishments subordinated to other ministries than the Ministry of Education, as well as health facilities belonging to the Ministry of Health, shall be included, exclusively the medical units under direct subordination, set out in the annex to the decision to organize and operate this ministry. + Annex 10 CRITERIA determining the amounts broken down from the payroll tax, by county, for 1997 No. crt. Name of the criterion Percentage of distribution TOTAL100 1.Number of population12 2.Length of roads 4 3.Length of roads 2 4.Number of habits2 5.Length of sewerage networks and water 3 6.Number of school population in pre-university education34 7.Number of hospital beds 34 8.dispensary6 9.Number of administrative-territorial units 3 NOTE: At the distribution on the administrative-territorial units within the county of the amounts broken down from the payroll tax, the above criteria will be taken into account, depending on the specific conditions of each locality, the economic, social and demographic of them. + Annex 11 LIST administrative-territorial units authorized to take out loans, in 1997, according to art. 54 54 para. ((4) of Law no. 72/1996 1. Brasov County -Local Council of Brasov -City Council of the City of Sacele -Local Council of the City of Zarnesti -Local Council of the Moeciu Commune 2. Constanta county -Local Council of Constanta 3. Harghita County -Local Council of the Municipality of Miercurea-Ciuc -Local Council of Odorheiu Secuiesc -Local Council of the City of Gheorgheni -City Council of the City of Toplita -Local Council of the City of Vlahita 4. Ialomita County -Local Council of Slobozia Municipality -Local Council of Fetesti Municipality -Local Council of Urziceni Municipality -Local Council of the City of Tandara 5. Maramures County -County Council -Local Council of Satu-Mare Municipality -Local Council of Sighetu Marmatiei -City Council of Baia Sprie -City Council of the City of Seini -Local Council of the City of Viseu de Sus -Local Council of Ocna Sugatag 6. Mehedinti County -County Council 7. Salaj County -County Council -Local Council of Zalau Municipality -City Council of Cehu Silvaniei City -The Local Council of the Romanian Comune -The Local Council of the Sarmasag Commune 8. Sibiu County -Local Council of Sibiu 9. Timis County -Local Council of Timisoara -City Council of the City of Buzias -City Council of the City of Deta 10. Bucharest Municipality -General Council of Bucharest Municipality. NOTE: At the request of the local or county councils, as the case may be, the Government may approve, until October 31, 1997, the inclusion of the respective administrative-territorial units + Annex 12 BUDGET Special Health Fund for 1997 -thousand lei-ChapterSubcapitolTitlu/ ArticolAlineatName indicatorProgram 1997 0007 REVENUE-TOTAL1.345.520,000 1107 I. REVENUES CURENTE1.345.520,000 3307 A. REVENUE FISCALE1.201.720,000 4407 A1. DIRECT TAXES 1.166.720,000 0907 CONTRIBUTIONS FOR SOCIAL INSURANCES1.166.720,000 01 Contributions for social insurances1.162.320.000 05 Contribution of insured persons 4.400,000 1207 A2. INDIRECT TAXES 35.000.000 1707 OTHER TAXES INDIRECTE35.000.000 18 Tax on some activities and advertising of lor35,000,000 1907 B. INCOME NEFISCALE143.800,000 2107 PAYMENTS FROM PUBLIC INSTITUTIONS 143.800,000 30 Other income from public institutions 143.800,000 5007 EXPENDITURE-TOTAL1.345.520,000 *) 01 EXPENDITURE CURRENT 1.288.820,000 02 EXPENDITURE OF PERSONAL600,000 20 MATERIAL AND SERVICES1.288.220.000 70 EXPENDITURE OF CAPITAL56.700.000 5907 EXPENDITURE SOCIAL-CULTURALE1.345.520,000 5807 HEALTH945.020,000 01 EXPENSES CURENTE888.320,000 02 EXPENDITURE OF PERSONAL600,000 13 Deplacements, secondments, transferari600,000 1301Deplacements, secondments, transfer to the country600,000 20 MATERIAL EXPENDITURE AND SERVICES887.720,000 21 Rights of social character 10,000 22 Hrana9.600,000 23 Medicines and sanitary materials 616.000.000 24 Expenses for maintenance and housework 19.700.000 25 Materials and services with functional character 27.360,000 26 Inventory items of small or short duration and equipment3.400,000 27 Current Repairs11.000.000 28 Reparances6,000,000 29 Books and publication220,000 30 Other outgoings 194.430,000 70 CAPITAL56.5700.000 72 Investments of public institutions 5700.000 01 Central Administration800,000 02 Medical Dispenses200.800,000 03 Hospitals 611.998.600 04 Sanatoriums and 05 Crese2.600.100 06 Children's Leagane 1.700.000 07 Blood transfusion centers 45.200.300 08 Ambulance services1.701.000 09 Health, diagnostic and treatments3.300,000 25 Decentralized public services7.500.000 50 Other institutions and activities56.720,000 6107 OTHER EXPENDITURE SOCIALE400.500.000 01 CURRENT EXPENDITURE 400.500.000 20 MATERIAL AND SERVICES400.500.000 21 Social rights 400.500.000 01 Expenses for the compensation of drug prices 400.000.000 02 Expenses for price compensation for prostheses and some sanitary materials500,000 Note * *) The availability of the previous year may be used within the approved expenditure. + Annex 12a HEALTH MINISTRY BUDGET Special Health Fund for 1997 -thousand lei-ChapterSubcapitolTitlu/ ArticolAlineatName indicatorProgram 1997 0007 REVENUE-TOTAL1.341.720.000 1107 I. REVENUES CURENTE1.341.720,000 3307 A. REVENUE FISCALE1.201.720,000 4407 A1. DIRECT TAXES 1.166.720,000 0907 CONTRIBUTIONS FOR SOCIAL INSURANCES1.166.720,000 01 Contributions for social insurances1.162.320.000 05 Contribution of insured persons 4.400,000 1207 A2. INDIRECT TAXES 35.000.000 1707 OTHER TAXES INDIRECTE35.000.000 18 Tax on some activities and advertising of lor35,000,000 1907 B. NON-TAX INCOME 140.000.000 2107 PAYMENTS FROM PUBLIC INSTITUTIONS 140.000.000 30 Other income from public institutions 140.000.000 5007 EXPENDITURE-TOTAL1.341.720,000 *) 01 EXPENDITURE CURRENT 1.285.720,000 02 EXPENDITURE OF PERSONAL600,000 20 EXPENDITURE MATERIALS AND SERVICES1.285.120.000 70 EXPENDITURE OF CAPITAL56.000.000 5907 EXPENDITURE SOCIAL-CULTURALE1.341.720,000 5807 HEALTH941.220,000 01 EXPENSES CURENTE885.220.000 02 EXPENDITURE OF PERSONAL600,000 13 Deplacements, secondments, transferari600,000 1301Deplacements, secondments, transfer to the country600,000 20 MATERIAL EXPENDITURE AND SERVICES884.620,000 21 Rights of social character 10.000 22 Hrana9.000.000 23 Medicines and sanitary materials615.000.000 24 Expenses for maintenance and house.19.000.000 25 Materials and services with functional character 27.000.000 26 Inventory items of small or short duration and equipment3.300,000 27 Current repairs 10.700.000 28 Repair capitals6,000,000 29 Books and publications200,000 30 Other outgos194.410,000 70 CAPITAL56.000.000 72 Investments of public institutions56.000.000 01 Central Administration800,000 02 Medical Dispenses200.000,000 03 Hospitals 610.000.000 04 Sanatoriums and 05 Crese2.600,000 06 Children's Leagane 1.700.000 07 Blood transfusion centers 45.200,000 08 Ambulance services1.700.000 09 Health, diagnostic and treatments3.300,000 25 Decentralized public services7.500.000 50 Other institutions and activities55.720,000 6107 OTHER EXPENDITURE SOCIALE400.500.000 01 CURRENT EXPENDITURE 400.500.000 20 MATERIAL AND SERVICES400.500.000 21 Social rights 400.500.000 01 Expenses for the compensation of drug prices 400.000.000 02 Expenses for price compensation for prostheses and some sanitary materials500,000 Note * *) The availability of the previous year may be used within the approved expenditure. + Annex 12b TRANSPORT MINISTRY BUDGET Special Health Fund for 1997 -thousand lei-ChapterSubcapitolTitlu/ ArticolAlineatName indicatorProgram 1997 0007 REVENUE-TOTAL3.800,000 1107 I. REVENUES CURENTE3.800,000 1907 B. INCOME NEFISCALE3.800,000 2107 PAYMENTS FROM PUBLIC INSTITUTIONS to public institutions3.800,000 5007 EXPENDITURE-TOTAL3.800,000 *) 01 EXPENDITURE CURRENT 3.100.000 20 EXPENDITURE MATERIALS AND SERVICES3.100.000 70 EXPENDITURE OF CAPITAL700.000 5907 EXPENDITURE SOCIAL-CULTURALE3.800,000 5807 HEALTH3.800,000 01 EXPENDITURE CURRENT 3.100,000 20 MATERIAL EXPENSES AND SERVICES3.100,000 22 Noura600,000 23 Medicines and sanitary materials 1.000.000 24 Expenses for maintenance and housework 700,000 25 Functional materials and services 360,000 26 Inventory items of low value or short duration and equipment100.000 27 Current reparations 300,000 28 Books and publications20,000 30 Other expenses 20,000 70 CAPITAL EXPENDITURES 72 Investments of public institutions700.000 02 Medical dispensation 800,000 03 Spitale1.998.600 05 Crese100 07 Centre de blood transfusions 300 08 ambulances1.000 50 Other institutions and actiuni1.000.000 Note * *) The availability of the previous year may be used within the approved expenditure. + Annex 13 STATE SECRETARIAT FOR THE HANDICAPPED BUDGET Risk and accident fund for the special protection of persons handicapped for 1997 -thousand lei-ChapterSubcapitolTitlu/ ArticolName indicatorProgram 1997 0008 REVENUE-TOTAL648.195.066 1108 I. REVENUE CURENTE491.799.111 3308 A. REVENUE FISCALE490.980.000 4408 A1. TAX DIRECTE490.980.000 1108 CONTRIBUTION OF ECONOMIC AGENTS TO THE CONSTITUTION OF SPECIAL FUNDS 490.980.000 01 Contributions of economic agents 490.980.000 1908 B. INCOME NEFISCALE819.111 2208 MISCELLS819.111 11 30 Receipts from other surse50,000 3608 IV. SUBSIDIES 156.345.955 3708 SUBSIDIES RECEIVED FROM THE STATE BUDGET 156.345.955 08 Subsidies received in addition to the Risk Fund and accident for special protection of handicapped persons 156.345.955 3908 V. DONATII50,000 5008 EXPENDITURE- TOTAL648.195.066 01EXPENDITURE CURRENT 648.195.066 02EXPENDITURE OF PERSONAL674.731 20MATERIAL EXPENDITURE AND SERVICES336.087.121 38TRANSFERURI311.433.214 5908 SOCIAL-CULTURAL EXPENDITURE 623.840.133 6008 SOCIAL ASSISTANCE, ALLOWANCES, PENSIONS, AIDS AND INDEMNITIES311.433.214 01ITS311.433.214 38TRANSFERURI311.433.214 40Non-severable transfers311.433.214 15 State allowance for children57,888,000 *) 22 Social insurance pensions 107.055.386 * *) 37 Special helpers 146.479.828 38 followup aid 6108 OTHER SOCIAL EXPENDITURE 312.406.919 01EXPENDITURE CURRENTE312.406.919 20EXPENDITURE MATERIALS AND SERVICES312.406.919 21Rights with social character 312.406.919 03 Radio-tv. subscription fees and installation, transfer and telephone subscription, as well as the cost of an impulsury8.048.370 04 Urban transport and interurban37.298.580 05 Allowances for persons who have in care, supervision and grant permanent aid to the minor or the handicapped adult 266.132.680 50 Other actions on social outgos927.289 7408 OTHER ACTION24.354.933 7308 ADMINISTRATIVE EXPENDITURE OF THE FOND.24.354.933 01EXPENDITURE CURRENT 24.354.933 02EXPENDITURE OF PERSONAL674.731 Expenditure On Employees 483,855 11Contributions for social insurances of stat120.964 12XX_ENCODE_CASE_One expenditure on the establishment of the Fund for the payment of the aid of somaj24.193 13Deplacements, secondments, transfers in tara45.719 20EXPENDITURE MATERIALS AND SERVICII23.680.202 30Other expenses 23.680.202 02 Expenses with the staff managing the fondul674.731 03 Expenses with the transmission and payment of the rights 23.680.202 Note *) Of which, 36,460,440 thousand lei reserved for the increase of child benefit. Note **) Including the allowance of unsighted attendant first degree, according to art. 1 1 para. 2 of Government Decision no. 610/1990 610/1990. NOTE: The interests established as being due to and from the state treasury budget, in relations with the budget of the Special Risk Fund and accident, for closed financial exercises, are cancelled. The Ministry of Finance and the State Secretariat for Handicapped will record in the accounting records the effects of the measure from the previous paragraph. + Annex 14 FINANCE MINISTRY BUDGET Special Fund for the Development and Modernisation of the Border Crossing Control Points as well as the other customs units for the year 1997 -thousand lei-ChapterSubcapitolTitlu/ ArticolName indicatorProgram 1997 0010 REVENUE-TOTAL260.000.000 1110 I. REVENUE CURRENTS 260.000.000 3310 A. REVENUE FISCALE160.000.000 1210 A2. INDIRECT TAXES 160.000.000 1710 OTHER TAXES INDIRECTE160.000.000 06 Receipts from the commission for customs services 160.000.000 1910 B. INCOME NEFISCALE100.000.000 2210 MISCELLS100.000.000 30 Receipts from other surse100.000.000 5010 EXPENDITURE-TOTAL175.892,000 70EXPENDITURE OF CAPITAL175.892,000 7310 OTHER ACTION175.892,000 7210 OTHER ACTION175.892,000 70EXPENDITURE OF CAPITAL175.892,000 72Investment of public institutions175.892.000 12 Development and modernisation of points of control for crossing the border as well as other units customs 175.892,000 9910 SURPLUS 84.108,000 NOTE: The interests established as being due to and from the budget of the state treasury, in relations with the budget of the special fund for the development and modernization of the border crossing control points, as well as the other customs units, for closed financial exercises, cancel. The Ministry of Finance and the General Directorate of Customs will record in the accounting records the effects of the measure from the previous paragraph + Annex 15 MINISTRY OF INDUSTRY AND TRADE BUDGET Special Fund for the Development of Energy System for 1997 -thousand lei-ChapterSubcapitolTitlu/ ArticolAlineatName indicatorProgram 1997 0011 REVENUE-TOTAL1.679.000.000 1111 I. REVENUES CURENTE1.679.000.000 3311 A. REVENUE FISCALE1.679.000.000 1211 A2. INDIRECT TAXES 1.679.000.000 1711 OTHER INDIRECT TAXES 1.679.000.000 19 Development tax in electricity and termice1.679.000.000 5011 EXPENDITURE-TOTAL1.046.000.000 70 EXPENDITURE OF CAPITAL959.215.681 84 REPAYMENTS CREDITS, INTEREST PAYMENTS AND FEES TO CREDITE86.784.319 6711 ECONOMIC STOCKS 1.046.000.000 6611 INDUSTRIE1.046.000.000 70 EXPENDITURE OF CAPITAL959.215.681 73 Investments of self-levels959.215,681 84 LOAN REPAYMENTS, INTEREST PAYMENTS AND FEES TO CREDITE86.784.319 88 Domestic loan repayments and payments of Interest and commissions thereon 86.784.319 8801Interne74.million loan repayments 8802Interest and commission payments12.784.319 05 Electricity and other forms of energy1.046.000.000 9811 92 SURPLUS 633.000.000 + Annex 16 TRANSPORT MINISTRY BUDGET Special Fund of Public Roads for 1997 -thousand lei-ChapterSubcapitolTitlu/ ArticolAlineatName indicatorProgram 1997 0012 REVENUE-TOTAL1.404.000.000 1112 I. CURRENT INCOME 1.404.000.000 3312 A. TAX INCOME 1.404.000.000 1212 A. 2 INDIRECT TAXES 1.404.000.000 1712 OTHER TAXES INDIRECTE1.404.000.000 *) 07 Share on wholesale price, excluding self-delivered car fuel excise duties by manufacturers and customs value for self-importants1.073.000.000 08 Share on wholesale price, excluding excise duty on motor vehicles and trailers delivered by manufacturers from country to domestic market and customs value of imported motor vehicles and trailers 331.000.000 5012 EXPENDITURE-TOTAL1.404.000.000 * *) 01 EXPENDITURE CURRENT 1.084.745.000 20 EXPENDITURE MATERIALS AND SERVICES1.084.745.000 70 EXPENDITURE OF CAPITAL198.090.000 88 REPAYMENTS OF DOMESTIC LOANS, INTEREST PAYMENTS AND FEES TO CREDITE121.165.000 6912 a) for national roads ECONOMIC ACTIONS912.650.000 6812 TRANSPORTS AND COMMUNICATION912.650.000 01 EXPENDITURE CURRENTE701.335.000 20 MATERIAL EXPENDITURE AND SERVICES701.335.000 * **) 70 EXPENDITURE OF CAPITAL90.150,000 73 Investments of the self-levels90.150,000 88 INTERNAL LOAN REPAYMENTS, INTEREST PAYMENTS AND COMMISSIONS TO CREDITE121.165.000 8801Interne100,000,000 loan repayments 8802Interest and commission payments 21.165,000 05 Roads and bridges 912,650,000 7012 b) for local roads ECONOMIC ACTIONS 491.350.000 7112 TRANSPORT AND COMMUNICATION491.350.000 01 EXPENDITURE CURENTE383.410,000 20 EXPENDITURE MATERIALS AND SERVICES383.410,000 27 Current repairs, maintenance and administration268.382,000 28 Repair capitale115.028,000 70 EXPENDITURE OF CAPITAL107.940.000 73 Investments of the self-levels107.940.000 05 Roads and bridges 491.350,000 Note *) Including receipts from arrears of previous years from the application of Law no. 13/1994, which, in execution, will stand out distinctly. Note **) The availability of previous years at the Special Fund for the development and modernization of public roads, constituted according to Law no. 13/1994, will be used within the approved expenditure. Note ***) Including the remaining non-covered difference from the state budget for the contribution of the Romanian part to the works made from external loans. + Annex 17 FINANCE MINISTRY BUDGET Special Fund to Protect Insured Persons for 1997 -thousand lei-ChapterSubcapitolTitlu/ ArticolAlineatName indicatorProgram 1997 0013 REVENUE-TOTAL5.000.000 1113 I. CURRENT INCOME 5.000.000 1913 B. NON-FISCALE5.000.000 2213 MISCELLS5.000.000 14 Income from the application of a quota of 0,5% on gross premium volume 5,000,000 5013 EXPENDITURE-TOTAL5,000,000 01 CURRENT EXPENDITURE 5,000,000 38 TRANSFERS5,000,000 7013 ECONOMIC ACTIONS5,000,000 6913 OTHER ECONOMIC ACTIONS5,000,000 01 CURRENT EXPENDITURE TRANSFERS5,000,000 40 Non-severable transfers5,000,000 16 Compensation due in the case of bankruptcy of insurance companies 5,000,000 + Annex 18 VALUE LIMITS on the approval competence of the technical and economic documentation related to the new investment objectives 1. The technical-economic documentation related to the new investment objectives that are financed, according to the law, from the state budget and the budgets of special funds are approved, with the prior agreement of the Ministry of Finance, by: a) Government-for values of more than 16 billion lei; b) the main authorising officers-for values between 1.5 and 16 billion lei; c) the other authorising officers-for values between 500 million lei and 1.5 billion lei, with the prior opinion of the main authorising officer. For new investment objectives whose values do not exceed 500 million lei, the technical-economic documentation is approved by the authorising officers, with the prior opinion of the main authorising officer. 2. Technical-economic documentation related to new investment objectives, the financing of which is fully or in addition to the budgets of the administrative-territorial units is approved with the prior consent of the Ministry of Finance, as follows: a) the county councils and the General Council of the Municipality of Bucharest, for their own investments, for those of the autonomous regions under their authority, as well as for those of subordinated public institutions, whose value is between 500 million lei and 16 billion lei; b) the local councils of the municipalities, for their own investments, for those of the autonomous regions under their authority, as well as for those of subordinated public institutions, whose value is between 500 million lei and 12 billion lei; c) the local councils of the cities, for their own investments, for those of the autonomous regions under their authority, if applicable, as well as for those of subordinated public institutions, whose value is between 500 million lei and 4 4 billion lei; d) the local councils of the communes, for their own investments, as well as for those of subordinated public institutions, whose value is between 500 million lei and 2 billion lei. Principal authorising officers of the local public administration, heads of public or local public subordination institutions, who have the status of secondary or tertiary authorising officers, as well as managers of autonomous regions of interest county and local, for their own investments whose value does not exceed 500 million lei, approve the technical-economic documentation with the prior opinion, as the case may be, of the permanent delegation of the county council or of the local council. Technical-economic documentation for new investment objectives whose financial coverage is fully or in addition to the budgets of the administrative-territorial units, the values of which exceed the ceilings provided for in item 2 lit. a), b), c) and d), shall be approved by the Government. ----------