Aspecte privind fiscalitatea în agricultura judeţului Vaslui

Abstract

Many countries have the agriculture in the top of their strategic priorities in order to ensure the food security and to supply the exports of agricol products, the second main branch of the country’s exports. The agriculture is affected directly by both natural and economic phenomenon. The phenomenon can be natural calamities, the agriculture or animal’s diseases, or the agricol product’s price. In order to protect the agriculture, state ensures financial support for the exploitation owners. During the last decade, the Romanian state has offered many advantages for the Romanian land owners such as valorous coupons used both for materials and agricol services, or a money bonus for each cultivated ha, or subventions for agricol machines, fiscal advantages etc. Fiscal advantages offered by Romanian state mean that the state quit its caching for the land owners. In this category are included also the lack of taxing actions during a period of time for some economic agents involved in agriculture. It is estimated that in EU the fiscal advantages mean one third from the total economical fund designated for EU countries. The main ways where the fiscality has influenced the romanian agricol sector are the lack of taxes for the reinvested profit, the lack of rises and penalties for the economic agents who requested the debt echelonation and the lack of taxing actions for the agricol land or production. For the land owners living in Vaslui county the statistics of advantages are: 702000 RON as reinvested profit, 985000 RON as rises and penalties. The advantages offered by Romanian state are low compared with the agriculture needs.