{"id":129102,"date":"2026-01-05T03:20:32","date_gmt":"2026-01-05T03:20:32","guid":{"rendered":"http:\/\/contapp.hype.ro\/optimizare-fiscala-pfa-sau-srl\/"},"modified":"2026-09-25T09:49:04","modified_gmt":"2026-09-25T09:49:04","slug":"pfa-sau-srl","status":"publish","type":"post","link":"https:\/\/contapp.ro\/blog\/pfa-sau-srl\/","title":{"rendered":"PFA sau SRL \u00een 2026? Cum alegi, cu cifrele la vedere"},"content":{"rendered":"\n<div class=\"wp-block-rank-math-toc-block has-background\" style=\"background-color:#fafafa\" id=\"rank-math-toc\"><h2>Cuprins<\/h2><nav><ul><li><a href=\"#ce-s-a-schimbat-in-2026\">Ce s-a schimbat \u00een 2026<\/a><\/li><li><a href=\"#plafoane-si-cote-2026\">Plafoanele \u0219i cotele care intr\u0103 \u00een calcul<\/a><\/li><li><a href=\"#calculator-pfa-sau-srl\">Calculator: compar\u0103 cele patru variante<\/a><\/li><li><a href=\"#ce-alegi-in-functie-de-venit\">Ce alegi, \u00een func\u021bie de venit<\/a><\/li><li><a href=\"#ai-si-contract-de-munca\">Ai \u0219i contract de munc\u0103? Ce se schimb\u0103<\/a><\/li><li><a href=\"#conditii-microintreprindere\">Condi\u021biile pentru micro\u00eentreprindere<\/a><\/li><li><a href=\"#cum-iti-scoti-banii\">Cum \u00ee\u021bi sco\u021bi banii din activitate<\/a><\/li><li><a href=\"#raspunderea-patrimoniala\">R\u0103spunderea patrimonial\u0103<\/a><\/li><li><a href=\"#cand-tva-schimba-decizia\">C\u00e2nd TVA-ul schimb\u0103 decizia<\/a><\/li><li><a href=\"#riscul-de-reconsiderare\">Riscul de reconsiderare, la PFA cu un singur client<\/a><\/li><li><a href=\"#trei-situatii-concrete\">Trei situa\u021bii concrete<\/a><\/li><li><a href=\"#studiu-de-caz-15000-lei\">Studiu de caz: 15.000 lei pe lun\u0103, calculat pas cu pas<\/a><\/li><li><a href=\"#greseli-frecvente\">Gre\u0219eli frecvente \u00een 2026<\/a><\/li><li><a href=\"#intrebari-frecvente\">\u00centreb\u0103ri frecvente<\/a><\/li><li><a href=\"#cum-decizi-in-trei-pasi\">Concluzie: cum decizi \u00een trei pa\u0219i<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Alegerea \u00eentre PFA \u0219i SRL se face, de obicei, uit\u00e2ndu-te la taxe. \u00cen 2026 taxele sunt \u00eens\u0103 doar jum\u0103tate din r\u0103spuns: impozitul pe dividende a urcat la 16%, plafonul micro\u00eentreprinderii a cobor\u00e2t la 100.000 EUR, iar plafonul maxim al bazei de calcul pentru CASS a urcat la 72 de salarii minime. Mai jos g\u0103se\u0219ti cifrele exacte, un calculator care compar\u0103 patru variante \u0219i criteriile care nu apar \u00een niciun calculator, dar care decid de fapt.<\/p>\n\n\n\n<span id=\"ultima-actualizare\"><\/span>\n\n\n\n<h2 id=\"ce-s-a-schimbat-in-2026\" class=\"wp-block-heading\">Ce s-a schimbat \u00een 2026<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Patru modific\u0103ri intrate \u00een vigoare la 1 ianuarie 2026 schimb\u0103 direct calculul dintre cele dou\u0103 forme de organizare. Toate merg \u00een aceea\u0219i direc\u021bie: <strong>scot bani din varianta SRL<\/strong>.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>Ce s-a schimbat<\/th><th>\u00cenainte<\/th><th>Din 2026<\/th><th>Pe cine afecteaz\u0103<\/th><\/tr><\/thead><tbody><tr><td>Impozitul pe dividende<\/td><td>10%<\/td><td><strong>16%<\/strong><\/td><td>SRL<\/td><\/tr><tr><td>Plafonul micro\u00eentreprinderii<\/td><td>250.000 EUR<\/td><td><strong>100.000 EUR<\/strong> (509.850 lei)<\/td><td>SRL<\/td><\/tr><tr><td>Cota de impozit micro<\/td><td>1% sau 3%<\/td><td><strong>1%<\/strong>, cot\u0103 unic\u0103<\/td><td>SRL<\/td><\/tr><tr><td>Plafonul maxim al bazei de calcul pentru CASS<\/td><td>60 de salarii minime<\/td><td><strong>72 de salarii minime<\/strong> (291.600 lei)<\/td><td>PFA cu venituri mari<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">Impozitul de 16% se aplic\u0103 dividendelor distribuite \u00eencep\u00e2nd cu 1 ianuarie 2026. Dividendele interimare distribuite \u00een 2025 r\u0103m\u00e2n impozitate cu 10% \u0219i nu se recalculeaz\u0103.<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Lista complet\u0103 a modific\u0103rilor fiscale ale anului, cu toate actele normative, este \u00een articolele <a href=\"https:\/\/contapp.ro\/blog\/masuri-fiscale-2026\/\" data-type=\"post\" data-id=\"141495\">M\u0103suri fiscale 2026<\/a> \u0219i <a href=\"https:\/\/contapp.ro\/blog\/modificari-fiscale-2025\/\" data-type=\"post\" data-id=\"139583\">M\u0103suri fiscale 2025-2026<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Un termen, o singur\u0103 dat\u0103:<\/strong> \u00een tot articolul, prin \u201ePFA&#8221; \u00een\u021belegem toate formele de organizare f\u0103r\u0103 personalitate juridic\u0103 \u2014 PFA, PFI, \u00ceI, \u00ceF, profesiile liberale \u0219i asocierile f\u0103r\u0103 personalitate juridic\u0103. Se impoziteaz\u0103 la fel. Prin \u201eSRL&#8221; \u00een\u021belegem societatea cu r\u0103spundere limitat\u0103, \u00een cele dou\u0103 regimuri fiscale posibile: micro\u00eentreprindere sau impozit pe profit. Despre una dintre formele mai pu\u021bin cunoscute din prima categorie am scris separat, \u00een articolul despre <a href=\"https:\/\/contapp.ro\/blog\/ce-este-persoana-fizica-independenta-pfi\/\" data-type=\"post\" data-id=\"128891\">persoana fizic\u0103 independent\u0103 (PFI)<\/a>.<\/p>\n\n\n\n<span id=\"salariul-minim-pe-economie\"><\/span>\n\n\n\n<h2 id=\"plafoane-si-cote-2026\" class=\"wp-block-heading\">Plafoanele \u0219i cotele care intr\u0103 \u00een calcul<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Toate contribu\u021biile pe care le datorezi ca PFA se raporteaz\u0103 la salariul minim brut pe economie. <strong>Pentru veniturile realizate \u00een 2026, salariul minim de referin\u021b\u0103 este 4.050 lei.<\/strong><\/p>\n\n\n\n<div class=\"wp-block-group is-style-callout is-layout-flow wp-block-group-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><strong>Aten\u021bie la o gre\u0219eal\u0103 care circul\u0103.<\/strong> Salariul minim brut a crescut la 4.325 lei de la 1 iulie 2026. Pentru contribu\u021biile datorate de persoanele care ob\u021bin venituri din activit\u0103\u021bi independente se folose\u0219te \u00eens\u0103 salariul minim din prima parte a anului, <strong>4.050 lei<\/strong>, iar plafoanele de mai jos r\u0103m\u00e2n valabile pentru tot anul 2026. La SRL efectul este invers: salariul angajatului trebuie majorat c\u00e2nd cre\u0219te minimul, deci costul cre\u0219te \u00een cursul anului.<\/p>\n<\/div>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>Prag<\/th><th>Valoare \u00een 2026<\/th><th>La ce folose\u0219te<\/th><\/tr><\/thead><tbody><tr><td>6 salarii minime<\/td><td>24.300 lei<\/td><td>plafonul minim pentru CASS<\/td><\/tr><tr><td>12 salarii minime<\/td><td>48.600 lei<\/td><td>pragul de la care datorezi CAS<\/td><\/tr><tr><td>24 de salarii minime<\/td><td>97.200 lei<\/td><td>al doilea prag de CAS<\/td><\/tr><tr><td>72 de salarii minime<\/td><td>291.600 lei<\/td><td>plafonul maxim al bazei de calcul pentru CASS<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Cotele care se aplic\u0103 acestor praguri:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>CAS \u2014 25%.<\/strong> Dac\u0103 venitul net dep\u0103\u0219e\u0219te 48.600 lei, datorezi cel pu\u021bin <strong>25% \u00d7 48.600 = 12.150 lei<\/strong>. Dac\u0103 dep\u0103\u0219e\u0219te 97.200 lei, datorezi cel pu\u021bin <strong>25% \u00d7 97.200 = 24.300 lei<\/strong>. Sub 48.600 lei nu datorezi CAS deloc.<\/li>\n\n\n\n<li><strong>CASS \u2014 10%<\/strong>, aplicat venitului net efectiv realizat, care nu poate fi mai mic de 24.300 lei \u0219i nici mai mare de 291.600 lei. Rezult\u0103 un CASS \u00eentre <strong>2.430 lei<\/strong> \u0219i <strong>29.160 lei<\/strong>.<\/li>\n\n\n\n<li><strong>Impozit pe venit \u2014 10%<\/strong>, aplicat venitului net impozabil. Venitul net impozabil se ob\u021bine sc\u0103z\u00e2nd CAS \u0219i CASS din venitul net anual.<\/li>\n\n\n\n<li><strong>Impozit pe veniturile micro\u00eentreprinderii \u2014 1%<\/strong>, aplicat la totalul veniturilor, nu la profit.<\/li>\n\n\n\n<li><strong>Impozit pe profit \u2014 16%<\/strong>, aplicat profitului impozabil, dac\u0103 societatea nu se \u00eencadreaz\u0103 la regimul micro.<\/li>\n\n\n\n<li><strong>Impozit pe dividende \u2014 16%<\/strong>, la care se adaug\u0103 CASS.<\/li>\n\n\n\n<li><strong>Contribu\u021bia asiguratorie pentru munc\u0103 \u2014 2,25%<\/strong>, datorat\u0103 de angajator la fondul de salarii. Apare doar la SRL.<\/li>\n<\/ul>\n\n\n\n<h3 id=\"cass-pe-dividende-chirii-investitii\" class=\"wp-block-heading\">CASS pentru dividende, chirii \u0219i investi\u021bii<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Veniturile din dividende, chirii, dob\u00e2nzi, investi\u021bii \u0219i alte surse se cumuleaz\u0103 separat de activitatea independent\u0103 \u0219i au propriile trepte. Baza de calcul pentru dividende este suma <strong>efectiv pl\u0103tit\u0103, dup\u0103 re\u021binerea impozitului<\/strong> \u2014 adic\u0103 dividendul net, nu cel brut.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>Venit cumulat din dividende, chirii, investi\u021bii<\/th><th>CASS datorat\u0103<\/th><\/tr><\/thead><tbody><tr><td>sub 24.300 lei<\/td><td>0 lei<\/td><\/tr><tr><td>\u00eentre 24.300 \u0219i 48.600 lei<\/td><td>10% \u00d7 24.300 = <strong>2.430 lei<\/strong><\/td><\/tr><tr><td>\u00eentre 48.600 \u0219i 97.200 lei<\/td><td>10% \u00d7 48.600 = <strong>4.860 lei<\/strong><\/td><\/tr><tr><td>peste 97.200 lei<\/td><td>10% \u00d7 97.200 = <strong>9.720 lei<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Toate plafoanele anului, inclusiv cele pentru TVA, mijloace fixe \u0219i cursurile de schimb, sunt \u00een articolul <a href=\"https:\/\/contapp.ro\/blog\/plafoane-fiscale-2026-pentru-pfa-ii-si-microintreprinderi\/\" data-type=\"post\" data-id=\"141863\">Plafoane fiscale 2026 pentru PFA, \u00ceI \u0219i micro\u00eentreprinderi<\/a>. Mecanica detaliat\u0103 a contribu\u021biilor, cu excep\u021biile ei, este \u00een <a href=\"https:\/\/contapp.ro\/blog\/taxe-pfa-2026\/\" data-type=\"post\" data-id=\"141325\">Taxe PFA 2026: CAS, CASS \u0219i impozitele datorate<\/a>.<\/p>\n\n\n\n<span id=\"calculator-taxe-pfa\"><\/span>\n\n\n\n<h2 id=\"calculator-pfa-sau-srl\" class=\"wp-block-heading\">Calculator: compar\u0103 cele patru variante<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Calculatorul compar\u0103 patru scenarii pentru acelea\u0219i cifre de intrare: <strong>salariat cu contract de munc\u0103<\/strong>, <strong>PFA \u00een sistem real<\/strong>, <strong>micro\u00eentreprindere cu un salariat<\/strong> \u0219i <strong>societate pl\u0103titoare de impozit pe profit<\/strong>. Pentru fiecare vezi contribu\u021biile, impozitul, totalul taxelor \u0219i c\u00e2t \u00ee\u021bi r\u0103m\u00e2ne efectiv \u00een m\u00e2n\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Cum completezi:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>pune venitul lunar estimat <strong>f\u0103r\u0103 TVA<\/strong>. TVA-ul nu intr\u0103 \u00een compara\u021bie, pentru c\u0103 se aplic\u0103 identic la ambele forme;<\/li>\n\n\n\n<li>la cheltuieli treci doar <strong>cheltuielile directe<\/strong>, legate de ob\u021binerea venitului;<\/li>\n\n\n\n<li>la micro\u00eentreprindere <strong>nu include salariul primului angajat<\/strong> \u00een cheltuieli. Acela este un cost fiscal al formei de organizare, nu o cheltuial\u0103 a activit\u0103\u021bii, \u0219i e calculat separat. De regul\u0103 primul angajat este chiar asociatul unic, care se angajeaz\u0103 la propria firm\u0103;<\/li>\n\n\n\n<li>la micro\u00eentreprindere, banii care \u00ee\u021bi r\u0103m\u00e2n includ at\u00e2t salariul net, c\u00e2t \u0219i dividendele nete.<\/li>\n<\/ul>\n\n\n<div class=\"frm_forms  with_frm_style frm_style_contapp-style-3\" id=\"frm_form_5_container\" data-token=\"a46e3c578d8a6bf2fe7414e9953b78e3\">\n<form enctype=\"multipart\/form-data\" method=\"post\" class=\"frm-show-form  frm_pro_form \" id=\"form_pfa-sau-srl-2006\" data-token=\"a46e3c578d8a6bf2fe7414e9953b78e3\">\n<div class=\"frm_form_fields \">\n<fieldset>\n<legend class=\"frm_screen_reader\">PFA sau SRL 2026<\/legend>\r\n\r\n<div class=\"frm_fields_container\">\n<input type=\"hidden\" name=\"frm_action\" value=\"create\" \/>\n<input type=\"hidden\" name=\"form_id\" value=\"5\" \/>\n<input type=\"hidden\" name=\"frm_hide_fields_5\" id=\"frm_hide_fields_5\" value=\"\" \/>\n<input type=\"hidden\" name=\"form_key\" value=\"pfa-sau-srl-2006\" \/>\n<input type=\"hidden\" name=\"item_meta[0]\" value=\"\" \/>\n<input type=\"hidden\" id=\"frm_submit_entry_5\" name=\"frm_submit_entry_5\" value=\"5ddc45d798\" \/><input type=\"hidden\" name=\"_wp_http_referer\" value=\"\/blog\/wp-json\/wp\/v2\/posts\/129102\" \/><div id=\"frm_field_276_container\" class=\"frm_form_field frm_section_heading form-field \">\r\n<h3 class=\"frm_pos_top frm_section_spacing\">Date ini\u021biale<\/h3>\r\n\r\n\r\n<div id=\"frm_field_277_container\" class=\"frm_form_field form-field  frm_top_container frm_first frm_third\">\r\n\t<label for=\"field_ca08v3\" id=\"field_ca08v3_label\" class=\"frm_primary_label\">Selecteaz\u0103 anul:\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t\t\t<select name=\"item_meta[277]\" id=\"field_ca08v3\"  data-sectionid=\"276\"  data-frmval=\"2026\" data-invmsg=\"Selecteaz\u0103 anul: is invalid\" aria-invalid=\"false\"  >\n\t\t<option  value=\"2024\">2024<\/option><option  value=\"2025\">2025<\/option><option  value=\"2026\" selected='selected'>2026<\/option>\t<\/select>\n\t\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_278_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm_fourth\">\r\n\t<label for=\"field_cssqg3\" id=\"field_cssqg3_label\" class=\"frm_primary_label\">Salariul minim brut:\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\">*<\/span>\r\n\t<\/label>\r\n\t<p class=\"frm_total_formatted\" data-prepend=\"\" data-append=\"\"><\/p><div class=\"frm_with_box frm_hidden\"><input type=\"number\" id=\"field_cssqg3\" name=\"item_meta[278]\" value=\"\" data-reqmsg=\"Salariul minim brut: cannot be blank.\" aria-required=\"true\" data-invmsg=\"Salariul minim brut: is invalid\" aria-invalid=\"false\"   min=\"0\" max=\"9999999\" step=\"1\" \/><\/div>\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_279_container\" class=\"frm_form_field form-field  frm_top_container frm_three_fourths\">\r\n\t<div  id=\"field_rbgjo2_label\" class=\"frm_primary_label\">Selecteaz\u0103 CAEN principal (rev.3)\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/div>\r\n\t<div class=\"frm_data_container\" aria-labelledby=\"field_rbgjo2_label\" role=\"group\"><select name=\"item_meta[279]\" id=\"field_rbgjo2\"  data-sectionid=\"276\"  maxlength=\"40\" data-frmval=\"7020 - Activit\u0103\u0163i de consultan\u0163\u0103 \u00een afaceri \u0219i management\" data-invmsg=\"Selecteaz\u0103 CAEN principal (rev.3) is invalid\" aria-invalid=\"false\"  >\n<option  value=\"1011 - Prelucrarea \u015fi conservarea c\u0103rnii\" data-frmprice=\"1\">1011 - Prelucrarea \u015fi conservarea c\u0103rnii<\/option><option  value=\"1012 - Prelucrarea \u015fi conservarea c\u0103rnii de pas\u0103re\" data-frmprice=\"1\">1012 - Prelucrarea \u015fi conservarea c\u0103rnii de pas\u0103re<\/option><option  value=\"1013 - Fabricarea produselor din carne (inclusiv din carne de pas\u0103re)\" data-frmprice=\"1\">1013 - Fabricarea produselor din carne (inclusiv din carne de pas\u0103re)<\/option><option  value=\"1020 - Prelucrarea \u015fi conservarea pe\u015ftelui, crustaceelor \u015fi molu\u015ftelor\" data-frmprice=\"1\">1020 - Prelucrarea \u015fi conservarea pe\u015ftelui, crustaceelor \u015fi molu\u015ftelor<\/option><option  value=\"1031 - Prelucrarea \u015fi conservarea cartofilor\" data-frmprice=\"1\">1031 - Prelucrarea \u015fi conservarea cartofilor<\/option><option  value=\"1032 - Fabricarea sucurilor de fructe \u015fi legume\" data-frmprice=\"1\">1032 - Fabricarea sucurilor de fructe \u015fi legume<\/option><option  value=\"1039 - Prelucrarea \u015fi conservarea fructelor \u015fi legumelor n.c.a.\" data-frmprice=\"1\">1039 - Prelucrarea \u015fi conservarea fructelor \u015fi legumelor n.c.a.<\/option><option  value=\"1041 - Fabricarea uleiurilor \u015fi gr\u0103similor\" data-frmprice=\"1\">1041 - Fabricarea uleiurilor \u015fi gr\u0103similor<\/option><option  value=\"1042 - Fabricarea margarinei \u015fi a altor produse comestibile similare\" data-frmprice=\"1\">1042 - Fabricarea margarinei \u015fi a altor produse comestibile similare<\/option><option  value=\"1051 - Fabricarea produselor lactate \u015fi a br\u00e2nzeturilor\" data-frmprice=\"1\">1051 - Fabricarea produselor lactate \u015fi a br\u00e2nzeturilor<\/option><option  value=\"1052 - Fabricarea \u00eenghe\u0163atei\" data-frmprice=\"1\">1052 - Fabricarea \u00eenghe\u0163atei<\/option><option  value=\"1061 - Fabricarea produselor de mor\u0103rit\" data-frmprice=\"1\">1061 - Fabricarea produselor de mor\u0103rit<\/option><option  value=\"1062 - Fabricarea amidonului \u015fi a produselor din amidon\" data-frmprice=\"1\">1062 - Fabricarea amidonului \u015fi a produselor din amidon<\/option><option  value=\"1071 - Fabricarea p\u00e2inii; fabricarea pr\u0103jiturilor \u015fi a produselor proaspete de patiserie\" data-frmprice=\"1\">1071 - Fabricarea p\u00e2inii; fabricarea pr\u0103jiturilor \u015fi a produselor proaspete de patiserie<\/option><option  value=\"1072 - Fabricarea biscui\u0163ilor \u015fi pi\u015fcoturilor; fabricarea pr\u0103jiturilor \u015fi a produselor conservate de patiserie\" data-frmprice=\"1\">1072 - Fabricarea biscui\u0163ilor \u015fi pi\u015fcoturilor; fabricarea pr\u0103jiturilor \u015fi a produselor conservate de patiserie<\/option><option  value=\"1073 - Fabricarea macaroanelor, t\u0103i\u0163eilor, cu\u015f-cu\u015f-ului \u015fi a altor produse f\u0103inoase similar\" data-frmprice=\"1\">1073 - Fabricarea macaroanelor, t\u0103i\u0163eilor, cu\u015f-cu\u015f-ului \u015fi a altor produse f\u0103inoase similar<\/option><option  value=\"1081 - Fabricarea zah\u0103rului\" data-frmprice=\"1\">1081 - Fabricarea zah\u0103rului<\/option><option  value=\"1082 - Fabricarea produselor din cacao, a ciocolatei \u015fi a produselor zaharoase\" data-frmprice=\"1\">1082 - Fabricarea produselor din cacao, a ciocolatei \u015fi a produselor zaharoase<\/option><option  value=\"1083 - Prelucrarea ceaiului \u015fi cafelei\" data-frmprice=\"1\">1083 - Prelucrarea ceaiului \u015fi cafelei<\/option><option  value=\"1084 - Fabricarea condimentelor \u015fi ingredientelor\" data-frmprice=\"1\">1084 - Fabricarea condimentelor \u015fi ingredientelor<\/option><option  value=\"1085 - Fabricarea de m\u00e2nc\u0103rururi preparate\" data-frmprice=\"1\">1085 - Fabricarea de m\u00e2nc\u0103rururi preparate<\/option><option  value=\"1086 - Fabricarea preparatelor alimentare omogenizate \u015fi alimentelor dietetice\" data-frmprice=\"1\">1086 - Fabricarea preparatelor alimentare omogenizate \u015fi alimentelor dietetice<\/option><option  value=\"1089 - Fabricarea altor produse alimentare n.c.a.\" data-frmprice=\"1\">1089 - Fabricarea altor produse alimentare n.c.a.<\/option><option  value=\"1091 - Fabricarea preparatelor pentru hrana animalelor de ferm\u0103\" data-frmprice=\"1\">1091 - Fabricarea preparatelor pentru hrana animalelor de ferm\u0103<\/option><option  value=\"1092 - Fabricarea preparatelor pentru hrana animalelor de companie\" data-frmprice=\"1\">1092 - Fabricarea preparatelor pentru hrana animalelor de companie<\/option><option  value=\"1101 - Distilarea, rafinarea \u015fi mixarea b\u0103uturilor alcoolice\" data-frmprice=\"1\">1101 - Distilarea, rafinarea \u015fi mixarea b\u0103uturilor alcoolice<\/option><option  value=\"1102 - Fabricarea vinurilor din struguri\" data-frmprice=\"1\">1102 - Fabricarea vinurilor din struguri<\/option><option  value=\"1103 - Fabricarea cidrului \u015fi a altor vinuri din fructe\" data-frmprice=\"1\">1103 - Fabricarea cidrului \u015fi a altor vinuri din fructe<\/option><option  value=\"1104 - Fabricarea altor b\u0103uturi nedistilate, ob\u0163inute prin fermentare\" data-frmprice=\"1\">1104 - Fabricarea altor b\u0103uturi nedistilate, ob\u0163inute prin fermentare<\/option><option  value=\"1105 - Fabricarea berii\" data-frmprice=\"1\">1105 - Fabricarea berii<\/option><option  value=\"1106 - Fabricarea mal\u0163ului\" data-frmprice=\"1\">1106 - Fabricarea mal\u0163ului<\/option><option  value=\"1107 - Produc\u0163ia de b\u0103uturi r\u0103coritoare nealcoolice; produc\u0163ia de ape minerale \u015fi alte ape \u00eembuteliate\" data-frmprice=\"1\">1107 - Produc\u0163ia de b\u0103uturi r\u0103coritoare nealcoolice; produc\u0163ia de ape minerale \u015fi alte ape \u00eembuteliate<\/option><option  value=\"111 - Cultivarea cerealelor (excluz\u00e2nd orezul), plantelor leguminoase \u015fi a plantelor oleaginoase\" data-frmprice=\"1\">111 - Cultivarea cerealelor (excluz\u00e2nd orezul), plantelor leguminoase \u015fi a plantelor oleaginoase<\/option><option  value=\"112 - Cultivarea orezului\" data-frmprice=\"1\">112 - Cultivarea orezului<\/option><option  value=\"113 - Cultivarea legumelor \u015fi a pepenilor, a r\u0103d\u0103cinoaselor \u015fi tuberculiferelor\" data-frmprice=\"1\">113 - Cultivarea legumelor \u015fi a pepenilor, a r\u0103d\u0103cinoaselor \u015fi tuberculiferelor<\/option><option  value=\"114 - Cultivarea trestiei de zah\u0103r\" data-frmprice=\"1\">114 - Cultivarea trestiei de zah\u0103r<\/option><option  value=\"115 - Cultivarea tutunului\" data-frmprice=\"1\">115 - Cultivarea tutunului<\/option><option  value=\"116 - Cultivarea plantelor pentru fibre textile\" data-frmprice=\"1\">116 - Cultivarea plantelor pentru fibre textile<\/option><option  value=\"119 - Cultivarea altor plante din culturi nepermanente\" data-frmprice=\"1\">119 - Cultivarea altor plante din culturi nepermanente<\/option><option  value=\"1200 - Fabricarea produselor din tutun\" data-frmprice=\"1\">1200 - Fabricarea produselor din tutun<\/option><option  value=\"121 - Cultivarea strugurilor\" data-frmprice=\"1\">121 - Cultivarea strugurilor<\/option><option  value=\"122 - Cultivarea fructelor tropicale \u015fi subtropicale\" data-frmprice=\"1\">122 - Cultivarea fructelor tropicale \u015fi subtropicale<\/option><option  value=\"123 - Cultivarea fructelor citrice\" data-frmprice=\"1\">123 - Cultivarea fructelor citrice<\/option><option  value=\"124 - Cultivarea fructelor semin\u0163oase \u015fi s\u00e2mburoase\" data-frmprice=\"1\">124 - Cultivarea fructelor semin\u0163oase \u015fi s\u00e2mburoase<\/option><option  value=\"125 - Cultivarea altor pomi fructiferi, a arbu\u015ftilor fructiferi, c\u0103p\u015funilor \u015fi a nuciferelor\" data-frmprice=\"1\">125 - Cultivarea altor pomi fructiferi, a arbu\u015ftilor fructiferi, c\u0103p\u015funilor \u015fi a nuciferelor<\/option><option  value=\"126 - Cultivarea fructelor oleaginoase\" data-frmprice=\"1\">126 - Cultivarea fructelor oleaginoase<\/option><option  value=\"127 - Cultivarea plantelor pentru prepararea b\u0103uturilor\" data-frmprice=\"1\">127 - Cultivarea plantelor pentru prepararea b\u0103uturilor<\/option><option  value=\"128 - Cultivarea condimentelor, plantelor aromatice, medicinale \u015fi a plantelor de uz farmaceutic\" data-frmprice=\"1\">128 - Cultivarea condimentelor, plantelor aromatice, medicinale \u015fi a plantelor de uz farmaceutic<\/option><option  value=\"129 - Cultivarea altor plante permanente\" data-frmprice=\"1\">129 - Cultivarea altor plante permanente<\/option><option  value=\"130 - Cultivarea plantelor pentru \u00eenmul\u0163ire\" data-frmprice=\"1\">130 - Cultivarea plantelor pentru \u00eenmul\u0163ire<\/option><option  value=\"1310 - Preg\u0103tirea fibrelor \u015fi filarea fibrelor textile\" data-frmprice=\"1\">1310 - Preg\u0103tirea fibrelor \u015fi filarea fibrelor textile<\/option><option  value=\"1320 - Produc\u0163ia de \u0163es\u0103turi\" data-frmprice=\"1\">1320 - Produc\u0163ia de \u0163es\u0103turi<\/option><option  value=\"1330 - Finisarea materialelor textile\" data-frmprice=\"1\">1330 - Finisarea materialelor textile<\/option><option  value=\"1391 - Fabricarea de metraje prin tricotare sau cro\u015fetare\" data-frmprice=\"1\">1391 - Fabricarea de metraje prin tricotare sau cro\u015fetare<\/option><option  value=\"1392 - Fabricarea de articole confec\u021bionate din textile (excluz\u00e2nd \u00eembr\u0103c\u0103mintea \u0219i lenjeria de  corp)\" data-frmprice=\"1\">1392 - Fabricarea de articole confec\u021bionate din textile (excluz\u00e2nd \u00eembr\u0103c\u0103mintea \u0219i lenjeria de  corp)<\/option><option  value=\"1393 - Fabricarea de covoare \u015fi mochete\" data-frmprice=\"1\">1393 - Fabricarea de covoare \u015fi mochete<\/option><option  value=\"1394 - Fabricarea de odgoane, fr\u00e2nghii, sfori \u015fi plase\" data-frmprice=\"1\">1394 - Fabricarea de odgoane, fr\u00e2nghii, sfori \u015fi plase<\/option><option  value=\"1395 - Fabricarea de textile ne\u0163esute \u015fi articole din acestea, cu excep\u0163ia confec\u0163iilor de \u00eembr\u0103c\u0103minte\" data-frmprice=\"1\">1395 - Fabricarea de textile ne\u0163esute \u015fi articole din acestea, cu excep\u0163ia confec\u0163iilor de \u00eembr\u0103c\u0103minte<\/option><option  value=\"1396 - Fabricarea de articole tehnice \u015fi industriale din textile\" data-frmprice=\"1\">1396 - Fabricarea de articole tehnice \u015fi industriale din textile<\/option><option  value=\"1399 - Fabricarea altor articole textile n.c.a.\" data-frmprice=\"1\">1399 - Fabricarea altor articole textile n.c.a.<\/option><option  value=\"141 - Cre\u015fterea bovinelor de lapte\" data-frmprice=\"1\">141 - Cre\u015fterea bovinelor de lapte<\/option><option  value=\"1410 - Fabricarea articolelor de \u00eembr\u0103c\u0103minte prin tricotare sau cro\u015fetare\" data-frmprice=\"1\">1410 - Fabricarea articolelor de \u00eembr\u0103c\u0103minte prin tricotare sau cro\u015fetare<\/option><option  value=\"142 - Cre\u015fterea altor bovine\" data-frmprice=\"1\">142 - Cre\u015fterea altor bovine<\/option><option  value=\"1421 - Fabricarea articolelor de \u00eembr\u0103c\u0103minte\" data-frmprice=\"1\">1421 - Fabricarea articolelor de \u00eembr\u0103c\u0103minte<\/option><option  value=\"1422 - Fabricarea de articole de lenjerie de corp\" data-frmprice=\"1\">1422 - Fabricarea de articole de lenjerie de corp<\/option><option  value=\"1423 - Fabricarea de articole de \u00eembr\u0103c\u0103minte pentru lucru\" data-frmprice=\"1\">1423 - Fabricarea de articole de \u00eembr\u0103c\u0103minte pentru lucru<\/option><option  value=\"1424 - Fabricarea articolelor de \u00eembr\u0103c\u0103minte din piele \u0219i blan\u0103\" data-frmprice=\"1\">1424 - Fabricarea articolelor de \u00eembr\u0103c\u0103minte din piele \u0219i blan\u0103<\/option><option  value=\"1429 - Fabricarea altor articole de \u00eembr\u0103c\u0103minte \u015fi accesorii n.c.a.\" data-frmprice=\"1\">1429 - Fabricarea altor articole de \u00eembr\u0103c\u0103minte \u015fi accesorii n.c.a.<\/option><option  value=\"143 - Cre\u015fterea cailor \u015fi a altor cabaline\" data-frmprice=\"1\">143 - Cre\u015fterea cailor \u015fi a altor cabaline<\/option><option  value=\"144 - Cre\u015fterea c\u0103milelor \u015fi a camelidelor\" data-frmprice=\"1\">144 - Cre\u015fterea c\u0103milelor \u015fi a camelidelor<\/option><option  value=\"145 - Cre\u015fterea ovinelor \u015fi caprinelor\" data-frmprice=\"1\">145 - Cre\u015fterea ovinelor \u015fi caprinelor<\/option><option  value=\"146 - Cre\u015fterea porcinelor\" data-frmprice=\"1\">146 - Cre\u015fterea porcinelor<\/option><option  value=\"147 - Cre\u015fterea p\u0103s\u0103rilor\" data-frmprice=\"1\">147 - Cre\u015fterea p\u0103s\u0103rilor<\/option><option  value=\"148 - Cre\u015fterea altor animale\" data-frmprice=\"1\">148 - Cre\u015fterea altor animale<\/option><option  value=\"150 - Activit\u0103\u0163i \u00een ferme mixte (cultura vegetal\u0103 combinat\u0103 cu cre\u015fterea animalelor)\" data-frmprice=\"1\">150 - Activit\u0103\u0163i \u00een ferme mixte (cultura vegetal\u0103 combinat\u0103 cu cre\u015fterea animalelor)<\/option><option  value=\"1511 - T\u0103b\u0103cirea \u015fi finisarea pieilor; prepararea \u015fi vopsirea bl\u0103nurilor\" data-frmprice=\"1\">1511 - T\u0103b\u0103cirea \u015fi finisarea pieilor; prepararea \u015fi vopsirea bl\u0103nurilor<\/option><option  value=\"1512 - Fabricarea articolelor de voiaj \u015fi marochin\u0103rie \u015fi a articolelor de harna\u015fament\" data-frmprice=\"1\">1512 - Fabricarea articolelor de voiaj \u015fi marochin\u0103rie \u015fi a articolelor de harna\u015fament<\/option><option  value=\"1520 - Fabricarea \u00eenc\u0103l\u0163\u0103mintei\" data-frmprice=\"1\">1520 - Fabricarea \u00eenc\u0103l\u0163\u0103mintei<\/option><option  value=\"161 - Activit\u0103\u0163i auxiliare pentru produc\u0163ia vegetal\u0103\" data-frmprice=\"1\">161 - Activit\u0103\u0163i auxiliare pentru produc\u0163ia vegetal\u0103<\/option><option  value=\"1611 - T\u0103ierea \u015fi rindeluirea lemnului\" data-frmprice=\"1\">1611 - T\u0103ierea \u015fi rindeluirea lemnului<\/option><option  value=\"1612 - Prelucrarea \u0219i finisarea lemnului\" data-frmprice=\"1\">1612 - Prelucrarea \u0219i finisarea lemnului<\/option><option  value=\"162 - Activit\u0103\u0163i auxiliare pentru cre\u015fterea animalelor\" data-frmprice=\"1\">162 - Activit\u0103\u0163i auxiliare pentru cre\u015fterea animalelor<\/option><option  value=\"1621 - Fabricarea de furnire \u015fi a panourilor din lemn\" data-frmprice=\"1\">1621 - Fabricarea de furnire \u015fi a panourilor din lemn<\/option><option  value=\"1622 - Fabricarea parchetului asamblat \u00een panouri\" data-frmprice=\"1\">1622 - Fabricarea parchetului asamblat \u00een panouri<\/option><option  value=\"1623 - Fabricarea altor elemente de dulgherie \u015fi t\u00e2mpl\u0103rie, pentru construc\u0163ii\" data-frmprice=\"1\">1623 - Fabricarea altor elemente de dulgherie \u015fi t\u00e2mpl\u0103rie, pentru construc\u0163ii<\/option><option  value=\"1624 - Fabricarea ambalajelor din lemn\" data-frmprice=\"1\">1624 - Fabricarea ambalajelor din lemn<\/option><option  value=\"1625 - Fabricarea de u\u0219i \u0219i ferestre din lemn\" data-frmprice=\"1\">1625 - Fabricarea de u\u0219i \u0219i ferestre din lemn<\/option><option  value=\"1626 - Fabricarea de combustibili solizi din biomas\u0103 vegetal\u0103\" data-frmprice=\"1\">1626 - Fabricarea de combustibili solizi din biomas\u0103 vegetal\u0103<\/option><option  value=\"1627 - Finisarea articolelor din lemn\" data-frmprice=\"1\">1627 - Finisarea articolelor din lemn<\/option><option  value=\"1628 - Fabricarea altor produse din lemn; fabricarea articolelor din plut\u0103, paie \u015fi din alte  materiale vegetale \u00eempletite\" data-frmprice=\"1\">1628 - Fabricarea altor produse din lemn; fabricarea articolelor din plut\u0103, paie \u015fi din alte  materiale vegetale \u00eempletite<\/option><option  value=\"163 - Activit\u0103\u0163i dup\u0103 recoltare \u0219i preg\u0103tirea semin\u021belor\" data-frmprice=\"1\">163 - Activit\u0103\u0163i dup\u0103 recoltare \u0219i preg\u0103tirea semin\u021belor<\/option><option  value=\"170 - V\u00e2n\u0103toare, capturarea cu capcane a v\u00e2natului \u015fi activit\u0103\u0163i de servicii anexe v\u00e2n\u0103torii\" data-frmprice=\"1\">170 - V\u00e2n\u0103toare, capturarea cu capcane a v\u00e2natului \u015fi activit\u0103\u0163i de servicii anexe v\u00e2n\u0103torii<\/option><option  value=\"1711 - Fabricarea celulozei\" data-frmprice=\"1\">1711 - Fabricarea celulozei<\/option><option  value=\"1712 - Fabricarea h\u00e2rtiei \u015fi cartonului\" data-frmprice=\"1\">1712 - Fabricarea h\u00e2rtiei \u015fi cartonului<\/option><option  value=\"1721 - Fabricarea h\u00e2rtiei \u015fi cartonului ondulat \u015fi a ambalajelor din h\u00e2rtie \u015fi carton\" data-frmprice=\"1\">1721 - Fabricarea h\u00e2rtiei \u015fi cartonului ondulat \u015fi a ambalajelor din h\u00e2rtie \u015fi carton<\/option><option  value=\"1722 - Fabricarea produselor de uz gospod\u0103resc \u015fi sanitar, din h\u00e2rtie sau carton\" data-frmprice=\"1\">1722 - Fabricarea produselor de uz gospod\u0103resc \u015fi sanitar, din h\u00e2rtie sau carton<\/option><option  value=\"1723 - Fabricarea articolelor de papet\u0103rie\" data-frmprice=\"1\">1723 - Fabricarea articolelor de papet\u0103rie<\/option><option  value=\"1724 - Fabricarea tapetului\" data-frmprice=\"1\">1724 - Fabricarea tapetului<\/option><option  value=\"1725 - Fabricarea altor articole din h\u00e2rtie \u015fi carton n.c.a.\" data-frmprice=\"1\">1725 - Fabricarea altor articole din h\u00e2rtie \u015fi carton n.c.a.<\/option><option  value=\"1811 - Tip\u0103rirea ziarelor\" data-frmprice=\"1\">1811 - Tip\u0103rirea ziarelor<\/option><option  value=\"1812 - Alte activit\u0103\u0163i de tip\u0103rire n.c.a.\" data-frmprice=\"1\">1812 - Alte activit\u0103\u0163i de tip\u0103rire n.c.a.<\/option><option  value=\"1813 - Servicii preg\u0103titoare pentru pretip\u0103rire\" data-frmprice=\"1\">1813 - Servicii preg\u0103titoare pentru pretip\u0103rire<\/option><option  value=\"1814 - Leg\u0103torie \u015fi servicii conexe\" data-frmprice=\"1\">1814 - Leg\u0103torie \u015fi servicii conexe<\/option><option  value=\"1820 - Reproducerea \u00eenregistr\u0103rilor\" data-frmprice=\"1\">1820 - Reproducerea \u00eenregistr\u0103rilor<\/option><option  value=\"1910 - Fabricarea produselor de cocserie\" data-frmprice=\"1\">1910 - Fabricarea produselor de cocserie<\/option><option  value=\"1920 - Fabricarea produselor ob\u0163inute din prelucrarea \u0163i\u0163eiului\" data-frmprice=\"1\">1920 - Fabricarea produselor ob\u0163inute din prelucrarea \u0163i\u0163eiului<\/option><option  value=\"2011 - Fabricarea gazelor industriale\" data-frmprice=\"1\">2011 - Fabricarea gazelor industriale<\/option><option  value=\"2012 - Fabricarea coloran\u0163ilor \u015fi a pigmen\u0163ilor\" data-frmprice=\"1\">2012 - Fabricarea coloran\u0163ilor \u015fi a pigmen\u0163ilor<\/option><option  value=\"2013 - Fabricarea altor produse chimice anorganice, de baz\u0103\" data-frmprice=\"1\">2013 - Fabricarea altor produse chimice anorganice, de baz\u0103<\/option><option  value=\"2014 - Fabricarea altor produse chimice organice, de baz\u0103\" data-frmprice=\"1\">2014 - Fabricarea altor produse chimice organice, de baz\u0103<\/option><option  value=\"2015 - Fabricarea \u00eengr\u0103\u015f\u0103mintelor \u015fi produselor azotoase\" data-frmprice=\"1\">2015 - Fabricarea \u00eengr\u0103\u015f\u0103mintelor \u015fi produselor azotoase<\/option><option  value=\"2016 - Fabricarea materialelor plastice \u00een forme primare\" data-frmprice=\"1\">2016 - Fabricarea materialelor plastice \u00een forme primare<\/option><option  value=\"2017 - Fabricarea cauciucului sintetic \u00een forme primare\" data-frmprice=\"1\">2017 - Fabricarea cauciucului sintetic \u00een forme primare<\/option><option  value=\"2020 - Fabricarea pesticidelor \u015fi a altor produse agrochimice\" data-frmprice=\"1\">2020 - Fabricarea pesticidelor \u015fi a altor produse agrochimice<\/option><option  value=\"2030 - Fabricarea vopselelor, lacurilor, cernelii tipografice \u015fi masticurilor\" data-frmprice=\"1\">2030 - Fabricarea vopselelor, lacurilor, cernelii tipografice \u015fi masticurilor<\/option><option  value=\"2041 - Fabricarea s\u0103punurilor, detergen\u0163ilor \u015fi a produselor de \u00eentre\u0163inere\" data-frmprice=\"1\">2041 - Fabricarea s\u0103punurilor, detergen\u0163ilor \u015fi a produselor de \u00eentre\u0163inere<\/option><option  value=\"2042 - Fabricarea parfumurilor \u015fi a produselor cosmetice (de toalet\u0103)\" data-frmprice=\"1\">2042 - Fabricarea parfumurilor \u015fi a produselor cosmetice (de toalet\u0103)<\/option><option  value=\"2051 - Fabricarea biocombustibililor lichizi\" data-frmprice=\"1\">2051 - Fabricarea biocombustibililor lichizi<\/option><option  value=\"2059 - Fabricarea altor produse chimice n.c.a.\" data-frmprice=\"1\">2059 - Fabricarea altor produse chimice n.c.a.<\/option><option  value=\"2060 - Fabricarea fibrelor sintetice \u015fi artificiale\" data-frmprice=\"1\">2060 - Fabricarea fibrelor sintetice \u015fi artificiale<\/option><option  value=\"210 - Silvicultur\u0103 \u015fi alte activit\u0103\u0163i forestiere\" data-frmprice=\"1\">210 - Silvicultur\u0103 \u015fi alte activit\u0103\u0163i forestiere<\/option><option  value=\"2110 - Fabricarea produselor farmaceutice de baz\u0103\" data-frmprice=\"1\">2110 - Fabricarea produselor farmaceutice de baz\u0103<\/option><option  value=\"2120 - Fabricarea preparatelor farmaceutice\" data-frmprice=\"1\">2120 - Fabricarea preparatelor farmaceutice<\/option><option  value=\"220 - Exploatarea forestier\u0103\" data-frmprice=\"1\">220 - Exploatarea forestier\u0103<\/option><option  value=\"2211 - Fabricarea anvelopelor \u015fi a camerelor de aer; re\u015faparea \u015fi refacerea anvelopelor\" data-frmprice=\"1\">2211 - Fabricarea anvelopelor \u015fi a camerelor de aer; re\u015faparea \u015fi refacerea anvelopelor<\/option><option  value=\"2212 - Fabricarea altor produse din cauciuc\" data-frmprice=\"1\">2212 - Fabricarea altor produse din cauciuc<\/option><option  value=\"2221 - Fabricarea pl\u0103cilor, foliilor, tuburilor \u015fi profilelor din material plastic\" data-frmprice=\"1\">2221 - Fabricarea pl\u0103cilor, foliilor, tuburilor \u015fi profilelor din material plastic<\/option><option  value=\"2222 - Fabricarea articolelor de ambalaj din material plastic\" data-frmprice=\"1\">2222 - Fabricarea articolelor de ambalaj din material plastic<\/option><option  value=\"2223 - Fabricarea de u\u0219i \u0219i ferestre din material plastic\" data-frmprice=\"1\">2223 - Fabricarea de u\u0219i \u0219i ferestre din material plastic<\/option><option  value=\"2224 - Fabricarea articolelor din material plastic pentru construc\u0163ii\" data-frmprice=\"1\">2224 - Fabricarea articolelor din material plastic pentru construc\u0163ii<\/option><option  value=\"2225 - Prelucrarea \u0219i finisarea articolelor din material plastic\" data-frmprice=\"1\">2225 - Prelucrarea \u0219i finisarea articolelor din material plastic<\/option><option  value=\"2226 - Fabricarea altor produse din material plastic\" data-frmprice=\"1\">2226 - Fabricarea altor produse din material plastic<\/option><option  value=\"230 - Colectarea produselor forestiere nelemnoase din flora spontan\u0103\" data-frmprice=\"1\">230 - Colectarea produselor forestiere nelemnoase din flora spontan\u0103<\/option><option  value=\"2311 - Fabricarea sticlei plate\" data-frmprice=\"1\">2311 - Fabricarea sticlei plate<\/option><option  value=\"2312 - Prelucrarea \u015fi fasonarea sticlei plate\" data-frmprice=\"1\">2312 - Prelucrarea \u015fi fasonarea sticlei plate<\/option><option  value=\"2313 - Fabricarea articolelor din sticl\u0103\" data-frmprice=\"1\">2313 - Fabricarea articolelor din sticl\u0103<\/option><option  value=\"2314 - Fabricarea fibrelor din sticl\u0103\" data-frmprice=\"1\">2314 - Fabricarea fibrelor din sticl\u0103<\/option><option  value=\"2315 - Fabricarea de sticl\u0103rie tehnic\u0103\" data-frmprice=\"1\">2315 - Fabricarea de sticl\u0103rie tehnic\u0103<\/option><option  value=\"2320 - Fabricarea de produse refractare\" data-frmprice=\"1\">2320 - Fabricarea de produse refractare<\/option><option  value=\"2331 - Fabricarea pl\u0103cilor \u015fi dalelor din ceramic\u0103\" data-frmprice=\"1\">2331 - Fabricarea pl\u0103cilor \u015fi dalelor din ceramic\u0103<\/option><option  value=\"2332 - Fabricarea c\u0103r\u0103mizilor, \u0163iglelor \u015fi altor produse pentru construc\u0163ii, din argil\u0103 ars\u0103\" data-frmprice=\"1\">2332 - Fabricarea c\u0103r\u0103mizilor, \u0163iglelor \u015fi altor produse pentru construc\u0163ii, din argil\u0103 ars\u0103<\/option><option  value=\"2341 - Fabricarea articolelor ceramice pentru uz gospod\u0103resc \u015fi ornamental\" data-frmprice=\"1\">2341 - Fabricarea articolelor ceramice pentru uz gospod\u0103resc \u015fi ornamental<\/option><option  value=\"2342 - Fabricarea de obiecte sanitare din ceramic\u0103\" data-frmprice=\"1\">2342 - Fabricarea de obiecte sanitare din ceramic\u0103<\/option><option  value=\"2343 - Fabricarea izolatorilor \u015fi pieselor izolante din ceramic\u0103\" data-frmprice=\"1\">2343 - Fabricarea izolatorilor \u015fi pieselor izolante din ceramic\u0103<\/option><option  value=\"2344 - Fabricarea altor produse tehnice din ceramic\u0103\" data-frmprice=\"1\">2344 - Fabricarea altor produse tehnice din ceramic\u0103<\/option><option  value=\"2345 - Fabricarea altor produse ceramice n.c.a.\" data-frmprice=\"1\">2345 - Fabricarea altor produse ceramice n.c.a.<\/option><option  value=\"2351 - Fabricarea cimentului\" data-frmprice=\"1\">2351 - Fabricarea cimentului<\/option><option  value=\"2352 - Fabricarea varului \u015fi ipsosului\" data-frmprice=\"1\">2352 - Fabricarea varului \u015fi ipsosului<\/option><option  value=\"2361 - Fabricarea produselor din beton pentru construc\u0163ii\" data-frmprice=\"1\">2361 - Fabricarea produselor din beton pentru construc\u0163ii<\/option><option  value=\"2362 - Fabricarea produselor din ipsos pentru construc\u0163ii\" data-frmprice=\"1\">2362 - Fabricarea produselor din ipsos pentru construc\u0163ii<\/option><option  value=\"2363 - Fabricarea betonului\" data-frmprice=\"1\">2363 - Fabricarea betonului<\/option><option  value=\"2364 - Fabricarea mortarului\" data-frmprice=\"1\">2364 - Fabricarea mortarului<\/option><option  value=\"2365 - Fabricarea produselor din azbociment\" data-frmprice=\"1\">2365 - Fabricarea produselor din azbociment<\/option><option  value=\"2366 - Fabricarea altor articole din beton, ciment \u015fi ipsos\" data-frmprice=\"1\">2366 - Fabricarea altor articole din beton, ciment \u015fi ipsos<\/option><option  value=\"2370 - T\u0103ierea, fasonarea \u015fi finisarea pietrei\" data-frmprice=\"1\">2370 - T\u0103ierea, fasonarea \u015fi finisarea pietrei<\/option><option  value=\"2391 - Fabricarea de produse abrazive\" data-frmprice=\"1\">2391 - Fabricarea de produse abrazive<\/option><option  value=\"2399 - Fabricarea altor produse din minerale nemetalice, n.c.a.\" data-frmprice=\"1\">2399 - Fabricarea altor produse din minerale nemetalice, n.c.a.<\/option><option  value=\"240 - Activit\u0103\u0163i de servicii anexe silviculturii\" data-frmprice=\"1\">240 - Activit\u0103\u0163i de servicii anexe silviculturii<\/option><option  value=\"2410 - Produc\u0163ia de metale feroase sub forme primare \u015fi de feroaliaje\" data-frmprice=\"1\">2410 - Produc\u0163ia de metale feroase sub forme primare \u015fi de feroaliaje<\/option><option  value=\"2420 - Produc\u0163ia de tuburi, \u0163evi, profile tubulare \u015fi accesorii pentru acestea, din o\u0163el\" data-frmprice=\"1\">2420 - Produc\u0163ia de tuburi, \u0163evi, profile tubulare \u015fi accesorii pentru acestea, din o\u0163el<\/option><option  value=\"2431 - Tragere la rece a barelor\" data-frmprice=\"1\">2431 - Tragere la rece a barelor<\/option><option  value=\"2432 - Laminare la rece a benzilor \u00eenguste\" data-frmprice=\"1\">2432 - Laminare la rece a benzilor \u00eenguste<\/option><option  value=\"2433 - Produc\u0163ia de profile ob\u0163inute la rece\" data-frmprice=\"1\">2433 - Produc\u0163ia de profile ob\u0163inute la rece<\/option><option  value=\"2434 - Trefilarea firelor la rece\" data-frmprice=\"1\">2434 - Trefilarea firelor la rece<\/option><option  value=\"2441 - Produc\u0163ia metalelor pre\u0163ioase\" data-frmprice=\"1\">2441 - Produc\u0163ia metalelor pre\u0163ioase<\/option><option  value=\"2442 - Metalurgia aluminiului\" data-frmprice=\"1\">2442 - Metalurgia aluminiului<\/option><option  value=\"2443 - Produc\u0163ia plumbului, zincului \u015fi cositorului\" data-frmprice=\"1\">2443 - Produc\u0163ia plumbului, zincului \u015fi cositorului<\/option><option  value=\"2444 - Metalurgia cuprului\" data-frmprice=\"1\">2444 - Metalurgia cuprului<\/option><option  value=\"2445 - Produc\u0163ia altor metale neferoase\" data-frmprice=\"1\">2445 - Produc\u0163ia altor metale neferoase<\/option><option  value=\"2446 - Prelucrarea combustibililor nucleari\" data-frmprice=\"1\">2446 - Prelucrarea combustibililor nucleari<\/option><option  value=\"2451 - Turnarea fontei\" data-frmprice=\"1\">2451 - Turnarea fontei<\/option><option  value=\"2452 - Turnarea o\u0163elului\" data-frmprice=\"1\">2452 - Turnarea o\u0163elului<\/option><option  value=\"2453 - Turnarea metalelor neferoase u\u015foare\" data-frmprice=\"1\">2453 - Turnarea metalelor neferoase u\u015foare<\/option><option  value=\"2454 - Turnarea altor metale neferoase\" data-frmprice=\"1\">2454 - Turnarea altor metale neferoase<\/option><option  value=\"2511 - Fabricarea de construc\u0163ii metalice \u015fi p\u0103r\u0163i componente ale structurilor metalice\" data-frmprice=\"1\">2511 - Fabricarea de construc\u0163ii metalice \u015fi p\u0103r\u0163i componente ale structurilor metalice<\/option><option  value=\"2512 - Fabricarea de u\u015fi \u015fi ferestre din metal\" data-frmprice=\"1\">2512 - Fabricarea de u\u015fi \u015fi ferestre din metal<\/option><option  value=\"2521 - Produc\u0163ia de radiatoare \u015fi cazane pentru \u00eenc\u0103lzire central; produc\u021bia de generatoare de abur \u0219i boilere\" data-frmprice=\"1\">2521 - Produc\u0163ia de radiatoare \u015fi cazane pentru \u00eenc\u0103lzire central; produc\u021bia de generatoare de abur \u0219i boilere<\/option><option  value=\"2522 - Produc\u0163ia de rezervoare, cisterne \u015fi containere metalice\" data-frmprice=\"1\">2522 - Produc\u0163ia de rezervoare, cisterne \u015fi containere metalice<\/option><option  value=\"2530 - Fabricarea armamentului \u015fi muni\u0163iei\" data-frmprice=\"1\">2530 - Fabricarea armamentului \u015fi muni\u0163iei<\/option><option  value=\"2540 - Fabricarea produselor metalice ob\u0163inute prin deformare plastic\u0103; metalurgia pulberilor\" data-frmprice=\"1\">2540 - Fabricarea produselor metalice ob\u0163inute prin deformare plastic\u0103; metalurgia pulberilor<\/option><option  value=\"2551 - Acoperirea metalelor\" data-frmprice=\"1\">2551 - Acoperirea metalelor<\/option><option  value=\"2552 - Tratamente termice ale metalelor\" data-frmprice=\"1\">2552 - Tratamente termice ale metalelor<\/option><option  value=\"2553 - Opera\u0163iuni de mecanic\u0103 general\u0103\" data-frmprice=\"1\">2553 - Opera\u0163iuni de mecanic\u0103 general\u0103<\/option><option  value=\"2561 - Fabricarea produselor de t\u0103iat\" data-frmprice=\"1\">2561 - Fabricarea produselor de t\u0103iat<\/option><option  value=\"2562 - Fabricarea articolelor de feronerie\" data-frmprice=\"1\">2562 - Fabricarea articolelor de feronerie<\/option><option  value=\"2563 - Fabricarea uneltelor\" data-frmprice=\"1\">2563 - Fabricarea uneltelor<\/option><option  value=\"2591 - Fabricarea de recipien\u0163i, containere \u015fi alte produse similare din o\u0163el\" data-frmprice=\"1\">2591 - Fabricarea de recipien\u0163i, containere \u015fi alte produse similare din o\u0163el<\/option><option  value=\"2592 - Fabricarea ambalajelor metalice u\u015foare\" data-frmprice=\"1\">2592 - Fabricarea ambalajelor metalice u\u015foare<\/option><option  value=\"2593 - Fabricarea articolelor din fire metalice; fabricarea de lan\u0163uri \u015fi arcuri\" data-frmprice=\"1\">2593 - Fabricarea articolelor din fire metalice; fabricarea de lan\u0163uri \u015fi arcuri<\/option><option  value=\"2594 - Fabricarea de \u015furuburi, buloane \u015fi alte articole filetate; fabricarea de nituri \u015fi \u015faibe\" data-frmprice=\"1\">2594 - Fabricarea de \u015furuburi, buloane \u015fi alte articole filetate; fabricarea de nituri \u015fi \u015faibe<\/option><option  value=\"2599 - Fabricarea altor articole din metal n.c.a.\" data-frmprice=\"1\">2599 - Fabricarea altor articole din metal n.c.a.<\/option><option  value=\"2611 - Fabricarea componentelor electronice\" data-frmprice=\"1\">2611 - Fabricarea componentelor electronice<\/option><option  value=\"2612 - Fabricarea subansamblurilor electronice (module)\" data-frmprice=\"1\">2612 - Fabricarea subansamblurilor electronice (module)<\/option><option  value=\"2620 - Fabricarea calculatoarelor \u015fi a echipamentelor periferice\" data-frmprice=\"1\">2620 - Fabricarea calculatoarelor \u015fi a echipamentelor periferice<\/option><option  value=\"2630 - Fabricarea echipamentelor de comunica\u0163ii\" data-frmprice=\"1\">2630 - Fabricarea echipamentelor de comunica\u0163ii<\/option><option  value=\"2640 - Fabricarea produselor electronice de larg consum\" data-frmprice=\"1\">2640 - Fabricarea produselor electronice de larg consum<\/option><option  value=\"2651 - Fabricarea de instrumente \u015fi dispozitive pentru m\u0103sur\u0103, verificare, control, naviga\u0163ie\" data-frmprice=\"1\">2651 - Fabricarea de instrumente \u015fi dispozitive pentru m\u0103sur\u0103, verificare, control, naviga\u0163ie<\/option><option  value=\"2652 - Produc\u0163ia de ceasuri\" data-frmprice=\"1\">2652 - Produc\u0163ia de ceasuri<\/option><option  value=\"2660 - Fabricarea de echipamente pentru radiologie, electrodiagnostic \u015fi electroterapie\" data-frmprice=\"1\">2660 - Fabricarea de echipamente pentru radiologie, electrodiagnostic \u015fi electroterapie<\/option><option  value=\"2670 - Fabricarea de instrumente optice, supor\u021bi magnetici \u0219i optici; fabricarea de echipamente fotografice\" data-frmprice=\"1\">2670 - Fabricarea de instrumente optice, supor\u021bi magnetici \u0219i optici; fabricarea de echipamente fotografice<\/option><option  value=\"2711 - Fabricarea motoarelor, generatoarelor \u015fi transformatoarelor electrice\" data-frmprice=\"1\">2711 - Fabricarea motoarelor, generatoarelor \u015fi transformatoarelor electrice<\/option><option  value=\"2712 - Fabricarea aparatelor de distribu\u0163ie \u015fi control a electricit\u0103\u0163ii\" data-frmprice=\"1\">2712 - Fabricarea aparatelor de distribu\u0163ie \u015fi control a electricit\u0103\u0163ii<\/option><option  value=\"2720 - Fabricarea de acumulatori \u015fi baterii\" data-frmprice=\"1\">2720 - Fabricarea de acumulatori \u015fi baterii<\/option><option  value=\"2731 - Fabricarea de cabluri cu fibr\u0103 optic\u0103\" data-frmprice=\"1\">2731 - Fabricarea de cabluri cu fibr\u0103 optic\u0103<\/option><option  value=\"2732 - Fabricarea altor fire \u015fi cabluri electrice \u015fi electronice\" data-frmprice=\"1\">2732 - Fabricarea altor fire \u015fi cabluri electrice \u015fi electronice<\/option><option  value=\"2733 - Fabricarea dispozitivelor de conexiune pentru fire \u015fi cabluri electrice \u015fi electronice\" data-frmprice=\"1\">2733 - Fabricarea dispozitivelor de conexiune pentru fire \u015fi cabluri electrice \u015fi electronice<\/option><option  value=\"2740 - Fabricarea de echipamente electrice de iluminat\" data-frmprice=\"1\">2740 - Fabricarea de echipamente electrice de iluminat<\/option><option  value=\"2751 - Fabricarea de aparate electrocasnice\" data-frmprice=\"1\">2751 - Fabricarea de aparate electrocasnice<\/option><option  value=\"2752 - Fabricarea de echipamente casnice neelectrice\" data-frmprice=\"1\">2752 - Fabricarea de echipamente casnice neelectrice<\/option><option  value=\"2790 - Fabricarea altor echipamente electrice\" data-frmprice=\"1\">2790 - Fabricarea altor echipamente electrice<\/option><option  value=\"2811 - Fabricarea de motoare \u015fi turbine (cu excep\u0163ia celor pentru avioane, autovehicule \u015fi motociclete.)\" data-frmprice=\"1\">2811 - Fabricarea de motoare \u015fi turbine (cu excep\u0163ia celor pentru avioane, autovehicule \u015fi motociclete.)<\/option><option  value=\"2812 - Fabricarea de motoare hidraulice\" data-frmprice=\"1\">2812 - Fabricarea de motoare hidraulice<\/option><option  value=\"2813 - Fabricarea de pompe \u015fi compresoare\" data-frmprice=\"1\">2813 - Fabricarea de pompe \u015fi compresoare<\/option><option  value=\"2814 - Fabricarea de articole de robinet\u0103rie\" data-frmprice=\"1\">2814 - Fabricarea de articole de robinet\u0103rie<\/option><option  value=\"2815 - Fabricarea lag\u0103relor, angrenajelor, cutiilor de vitez\u0103 \u015fi a elementelor mecanice de transmisie\" data-frmprice=\"1\">2815 - Fabricarea lag\u0103relor, angrenajelor, cutiilor de vitez\u0103 \u015fi a elementelor mecanice de transmisie<\/option><option  value=\"2821 - Fabricarea cuptoarelor, furnalelor \u015fi arz\u0103toarelor\" data-frmprice=\"1\">2821 - Fabricarea cuptoarelor, furnalelor \u015fi arz\u0103toarelor<\/option><option  value=\"2822 - Fabricarea echipamentelor de ridicat \u015fi manipulat\" data-frmprice=\"1\">2822 - Fabricarea echipamentelor de ridicat \u015fi manipulat<\/option><option  value=\"2823 - Fabricarea ma\u015finilor \u015fi echipamentelor de birou (except\u00e2nd fabricarea calculatoarelor \u015fi a echipamentelor periferice)\" data-frmprice=\"1\">2823 - Fabricarea ma\u015finilor \u015fi echipamentelor de birou (except\u00e2nd fabricarea calculatoarelor \u015fi a echipamentelor periferice)<\/option><option  value=\"2824 - Fabricarea ma\u015finilor-unelte portabile ac\u0163ionate electric\" data-frmprice=\"1\">2824 - Fabricarea ma\u015finilor-unelte portabile ac\u0163ionate electric<\/option><option  value=\"2825 - Fabricarea echipamentelor de ventila\u0163ie \u015fi frigorifice, except\u00e2nd echipamentele de uz casnic\" data-frmprice=\"1\">2825 - Fabricarea echipamentelor de ventila\u0163ie \u015fi frigorifice, except\u00e2nd echipamentele de uz casnic<\/option><option  value=\"2829 - Fabricarea altor ma\u015fini \u015fi utilaje de utilizare general\u0103 n.c.a.\" data-frmprice=\"1\">2829 - Fabricarea altor ma\u015fini \u015fi utilaje de utilizare general\u0103 n.c.a.<\/option><option  value=\"2830 - Fabricarea masinilor \u015fi utilajelor pentru agricultur\u0103 \u015fi exploat\u0103ri forestiere\" data-frmprice=\"1\">2830 - Fabricarea masinilor \u015fi utilajelor pentru agricultur\u0103 \u015fi exploat\u0103ri forestiere<\/option><option  value=\"2841 - Fabricarea utilajelor \u015fi a ma\u015finilor-unelte pentru prelucrarea metalului\" data-frmprice=\"1\">2841 - Fabricarea utilajelor \u015fi a ma\u015finilor-unelte pentru prelucrarea metalului<\/option><option  value=\"2842 - Fabricarea altor ma\u015fini-unelte n.c.a.\" data-frmprice=\"1\">2842 - Fabricarea altor ma\u015fini-unelte n.c.a.<\/option><option  value=\"2891 - Fabricarea utilajelor pentru metalurgie\" data-frmprice=\"1\">2891 - Fabricarea utilajelor pentru metalurgie<\/option><option  value=\"2892 - Fabricarea utilajelor pentru extrac\u0163ie \u015fi construc\u0163ii\" data-frmprice=\"1\">2892 - Fabricarea utilajelor pentru extrac\u0163ie \u015fi construc\u0163ii<\/option><option  value=\"2893 - Fabricarea utilajelor pentru prelucrarea produselor alimentare, b\u0103uturilor \u015fi tutunului\" data-frmprice=\"1\">2893 - Fabricarea utilajelor pentru prelucrarea produselor alimentare, b\u0103uturilor \u015fi tutunului<\/option><option  value=\"2894 - Fabricarea utilajelor pentru industria textil\u0103, a \u00eembr\u0103c\u0103mintei \u015fi a piel\u0103riei\" data-frmprice=\"1\">2894 - Fabricarea utilajelor pentru industria textil\u0103, a \u00eembr\u0103c\u0103mintei \u015fi a piel\u0103riei<\/option><option  value=\"2895 - Fabricarea utilajelor pentru industria h\u00e2rtiei \u015fi cartonului\" data-frmprice=\"1\">2895 - Fabricarea utilajelor pentru industria h\u00e2rtiei \u015fi cartonului<\/option><option  value=\"2896 - Fabricarea utilajelor pentru prelucrarea maselor plastice \u015fi a cauciucului\" data-frmprice=\"1\">2896 - Fabricarea utilajelor pentru prelucrarea maselor plastice \u015fi a cauciucului<\/option><option  value=\"2897 - Fabricarea ma\u0219inilor \u0219i utilajelor pentru fabrica\u021bia aditiv\u0103 (care utilizeaz\u0103 tehnologia de fabrica\u021bie aditiv\u0103)\" data-frmprice=\"1\">2897 - Fabricarea ma\u0219inilor \u0219i utilajelor pentru fabrica\u021bia aditiv\u0103 (care utilizeaz\u0103 tehnologia de fabrica\u021bie aditiv\u0103)<\/option><option  value=\"2899 - Fabricarea altor ma\u015fini \u015fi utilaje specifice n.c.a.\" data-frmprice=\"1\">2899 - Fabricarea altor ma\u015fini \u015fi utilaje specifice n.c.a.<\/option><option  value=\"2910 - Fabricarea autovehiculelor de transport rutier\" data-frmprice=\"1\">2910 - Fabricarea autovehiculelor de transport rutier<\/option><option  value=\"2920 - Produc\u0163ia de caroserii pentru autovehicule; fabricarea de remorci \u015fi semiremorci\" data-frmprice=\"1\">2920 - Produc\u0163ia de caroserii pentru autovehicule; fabricarea de remorci \u015fi semiremorci<\/option><option  value=\"2931 - Fabricarea de echipamente electrice \u015fi electronice pentru autovehicule \u015fi pentru motoare de autovehicule\" data-frmprice=\"1\">2931 - Fabricarea de echipamente electrice \u015fi electronice pentru autovehicule \u015fi pentru motoare de autovehicule<\/option><option  value=\"2932 - Fabricarea altor piese \u015fi accesorii pentru autovehicule \u015fi pentru motoare de autovehicule\" data-frmprice=\"1\">2932 - Fabricarea altor piese \u015fi accesorii pentru autovehicule \u015fi pentru motoare de autovehicule<\/option><option  value=\"3011 - Construc\u0163ia de nave civile \u015fi structuri plutitoare\" data-frmprice=\"1\">3011 - Construc\u0163ia de nave civile \u015fi structuri plutitoare<\/option><option  value=\"3012 - Construc\u0163ia de ambarca\u0163iuni sportive \u015fi de agrement\" data-frmprice=\"1\">3012 - Construc\u0163ia de ambarca\u0163iuni sportive \u015fi de agrement<\/option><option  value=\"3013 - Construc\u0163ia de nave \u0219i vase militare\" data-frmprice=\"1\">3013 - Construc\u0163ia de nave \u0219i vase militare<\/option><option  value=\"3020 - Fabricarea materialului rulant\" data-frmprice=\"1\">3020 - Fabricarea materialului rulant<\/option><option  value=\"3031 - Fabricarea de aeronave \u015fi nave spa\u0163iale, civile\" data-frmprice=\"1\">3031 - Fabricarea de aeronave \u015fi nave spa\u0163iale, civile<\/option><option  value=\"3032 - Fabricarea de aeronave \u015fi nave spa\u0163iale, militare\" data-frmprice=\"1\">3032 - Fabricarea de aeronave \u015fi nave spa\u0163iale, militare<\/option><option  value=\"3040 - Fabricarea vehiculelor militare de lupt\u0103\" data-frmprice=\"1\">3040 - Fabricarea vehiculelor militare de lupt\u0103<\/option><option  value=\"3091 - Fabricarea de motociclete\" data-frmprice=\"1\">3091 - Fabricarea de motociclete<\/option><option  value=\"3092 - Fabricarea de biciclete \u015fi de de vehicule pentru invalizi\" data-frmprice=\"1\">3092 - Fabricarea de biciclete \u015fi de de vehicule pentru invalizi<\/option><option  value=\"3099 - Fabricarea altor mijloace de transport n.c.a.\" data-frmprice=\"1\">3099 - Fabricarea altor mijloace de transport n.c.a.<\/option><option  value=\"3100 - Fabricarea de mobil\u0103\" data-frmprice=\"1\">3100 - Fabricarea de mobil\u0103<\/option><option  value=\"311 - Pescuitul maritim\" data-frmprice=\"1\">311 - Pescuitul maritim<\/option><option  value=\"312 - Pescuitul \u00een ape dulci\" data-frmprice=\"1\">312 - Pescuitul \u00een ape dulci<\/option><option  value=\"321 - Acvacultura maritim\u0103\" data-frmprice=\"1\">321 - Acvacultura maritim\u0103<\/option><option  value=\"3211 - Baterea monedelor\" data-frmprice=\"1\">3211 - Baterea monedelor<\/option><option  value=\"3212 - Fabricarea bijuteriilor \u015fi articolelor similare din metale \u015fi pietre pre\u0163ioase\" data-frmprice=\"1\">3212 - Fabricarea bijuteriilor \u015fi articolelor similare din metale \u015fi pietre pre\u0163ioase<\/option><option  value=\"3213 - Fabricarea imita\u0163iilor de bijuterii \u015fi articole similare\" data-frmprice=\"1\">3213 - Fabricarea imita\u0163iilor de bijuterii \u015fi articole similare<\/option><option  value=\"322 - Acvacultura \u00een ape dulci\" data-frmprice=\"1\">322 - Acvacultura \u00een ape dulci<\/option><option  value=\"3220 - Fabricarea instrumentelor muzicale\" data-frmprice=\"1\">3220 - Fabricarea instrumentelor muzicale<\/option><option  value=\"3230 - Fabricarea articolelor pentru sport\" data-frmprice=\"1\">3230 - Fabricarea articolelor pentru sport<\/option><option  value=\"3240 - Fabricarea jocurilor \u015fi juc\u0103riilor\" data-frmprice=\"1\">3240 - Fabricarea jocurilor \u015fi juc\u0103riilor<\/option><option  value=\"3250 - Fabricarea de dispozitive, aparate \u015fi instrumente medicale stomatologice\" data-frmprice=\"1\">3250 - Fabricarea de dispozitive, aparate \u015fi instrumente medicale stomatologice<\/option><option  value=\"3291 - Fabricarea m\u0103turilor \u015fi periilor\" data-frmprice=\"1\">3291 - Fabricarea m\u0103turilor \u015fi periilor<\/option><option  value=\"3299 - Fabricarea altor produse manufacturiere n.c.a.\" data-frmprice=\"1\">3299 - Fabricarea altor produse manufacturiere n.c.a.<\/option><option  value=\"330 - Activit\u0103\u0163i anexe pescuitului \u015fi acvaculturii\" data-frmprice=\"1\">330 - Activit\u0103\u0163i anexe pescuitului \u015fi acvaculturii<\/option><option  value=\"3311 - Repararea \u0219i \u00eentre\u021binerea articolelor fabricate din metal\" data-frmprice=\"1\">3311 - Repararea \u0219i \u00eentre\u021binerea articolelor fabricate din metal<\/option><option  value=\"3312 - Repararea \u0219i \u00eentre\u021binerea ma\u015finilor\" data-frmprice=\"1\">3312 - Repararea \u0219i \u00eentre\u021binerea ma\u015finilor<\/option><option  value=\"3313 - Repararea \u0219i \u00eentre\u021binerea echipamentelor electronice \u015fi optice\" data-frmprice=\"1\">3313 - Repararea \u0219i \u00eentre\u021binerea echipamentelor electronice \u015fi optice<\/option><option  value=\"3314 - Repararea \u0219i \u00eentre\u021binerea echipamentelor electrice\" data-frmprice=\"1\">3314 - Repararea \u0219i \u00eentre\u021binerea echipamentelor electrice<\/option><option  value=\"3315 - Repararea \u015fi \u00eentre\u0163inerea navelor \u015fi b\u0103rcilor, civile\" data-frmprice=\"1\">3315 - Repararea \u015fi \u00eentre\u0163inerea navelor \u015fi b\u0103rcilor, civile<\/option><option  value=\"3316 - Repararea \u015fi \u00eentre\u0163inerea aeronavelor \u015fi navelor spa\u0163iale, civile\" data-frmprice=\"1\">3316 - Repararea \u015fi \u00eentre\u0163inerea aeronavelor \u015fi navelor spa\u0163iale, civile<\/option><option  value=\"3317 - Repararea \u015fi \u00eentre\u0163inerea altor echipamente civile de transport n.c.a.\" data-frmprice=\"1\">3317 - Repararea \u015fi \u00eentre\u0163inerea altor echipamente civile de transport n.c.a.<\/option><option  value=\"3318 - Repararea \u015fi \u00eentre\u0163inerea vehiculelor militare de lupt\u0103, a navelor, vaselor, aeronavelor \u015fi navelor spa\u0163iale, militare\" data-frmprice=\"1\">3318 - Repararea \u015fi \u00eentre\u0163inerea vehiculelor militare de lupt\u0103, a navelor, vaselor, aeronavelor \u015fi navelor spa\u0163iale, militare<\/option><option  value=\"3319 - Repararea \u0219i \u00eentre\u021binerea altor echipamente\" data-frmprice=\"1\">3319 - Repararea \u0219i \u00eentre\u021binerea altor echipamente<\/option><option  value=\"3320 - Instalarea ma\u015finilor \u015fi echipamentelor industriale\" data-frmprice=\"1\">3320 - Instalarea ma\u015finilor \u015fi echipamentelor industriale<\/option><option  value=\"3511 - Produc\u0163ia de energie electric\u0103 din resurse neregenerabile\" data-frmprice=\"1\">3511 - Produc\u0163ia de energie electric\u0103 din resurse neregenerabile<\/option><option  value=\"3512 - Produc\u0163ia de energie electric\u0103 din resurse regenerabile\" data-frmprice=\"1\">3512 - Produc\u0163ia de energie electric\u0103 din resurse regenerabile<\/option><option  value=\"3513 - Transportul energiei electrice\" data-frmprice=\"1\">3513 - Transportul energiei electrice<\/option><option  value=\"3514 - Distribu\u0163ia energiei electrice\" data-frmprice=\"1\">3514 - Distribu\u0163ia energiei electrice<\/option><option  value=\"3515 - Comercializarea energiei electrice\" data-frmprice=\"1\">3515 - Comercializarea energiei electrice<\/option><option  value=\"3516 - Depozitarea energiei electrice\" data-frmprice=\"1\">3516 - Depozitarea energiei electrice<\/option><option  value=\"3521 - Produc\u0163ia gazelor\" data-frmprice=\"1\">3521 - Produc\u0163ia gazelor<\/option><option  value=\"3522 - Distribu\u0163ia combustibililor gazo\u015fi, prin conducte\" data-frmprice=\"1\">3522 - Distribu\u0163ia combustibililor gazo\u015fi, prin conducte<\/option><option  value=\"3523 - Comercializarea combustibililor gazo\u015fi, prin conducte\" data-frmprice=\"1\">3523 - Comercializarea combustibililor gazo\u015fi, prin conducte<\/option><option  value=\"3524 - Depozitarea gazelor, ca parte a serviciilor de furnizare\" data-frmprice=\"1\">3524 - Depozitarea gazelor, ca parte a serviciilor de furnizare<\/option><option  value=\"3530 - Furnizarea de abur \u015fi aer condi\u0163ionat\" data-frmprice=\"1\">3530 - Furnizarea de abur \u015fi aer condi\u0163ionat<\/option><option  value=\"3540 - Activit\u0103\u021bi ale agen\u021bilor \u0219i brokerilor din domeniul energiei electrice \u0219i a gazelor naturale\" data-frmprice=\"1\">3540 - Activit\u0103\u021bi ale agen\u021bilor \u0219i brokerilor din domeniul energiei electrice \u0219i a gazelor naturale<\/option><option  value=\"3600 - Captarea, tratarea \u015fi distribu\u0163ia apei\" data-frmprice=\"1\">3600 - Captarea, tratarea \u015fi distribu\u0163ia apei<\/option><option  value=\"3700 - Colectarea \u015fi epurarea apelor uzate\" data-frmprice=\"1\">3700 - Colectarea \u015fi epurarea apelor uzate<\/option><option  value=\"3811 - Colectarea de\u015feurilor nepericuloase\" data-frmprice=\"1\">3811 - Colectarea de\u015feurilor nepericuloase<\/option><option  value=\"3812 - Colectarea de\u015feurilor periculoase\" data-frmprice=\"1\">3812 - Colectarea de\u015feurilor periculoase<\/option><option  value=\"3821 - Recuperarea materialelor reciclabile\" data-frmprice=\"1\">3821 - Recuperarea materialelor reciclabile<\/option><option  value=\"3822 - Produc\u021bia de energie (electric\u0103 sau termic\u0103) prin tratarea de\u0219eurilor (inclusiv prin incinerare)\" data-frmprice=\"1\">3822 - Produc\u021bia de energie (electric\u0103 sau termic\u0103) prin tratarea de\u0219eurilor (inclusiv prin incinerare)<\/option><option  value=\"3823 - Alte activit\u0103\u021bi de tartare a de\u0219eurilor\" data-frmprice=\"1\">3823 - Alte activit\u0103\u021bi de tartare a de\u0219eurilor<\/option><option  value=\"3831 - Incinerarea de\u0219eurilor f\u0103r\u0103 produc\u021bie de energie\" data-frmprice=\"1\">3831 - Incinerarea de\u0219eurilor f\u0103r\u0103 produc\u021bie de energie<\/option><option  value=\"3832 - Activit\u0103\u021bi ale gropilor de gunoi sau a depozitelor permanente de de\u0219euri\" data-frmprice=\"1\">3832 - Activit\u0103\u021bi ale gropilor de gunoi sau a depozitelor permanente de de\u0219euri<\/option><option  value=\"3833 - Alte activit\u0103\u021bi de eliminare a de\u0219eurilor\" data-frmprice=\"1\">3833 - Alte activit\u0103\u021bi de eliminare a de\u0219eurilor<\/option><option  value=\"3900 - Activit\u0103\u0163i \u015fi servicii de decontaminare\" data-frmprice=\"1\">3900 - Activit\u0103\u0163i \u015fi servicii de decontaminare<\/option><option  value=\"4100 - Lucr\u0103ri de construc\u0163ii a cl\u0103dirilor reziden\u0163iale \u015fi nereziden\u0163iale\" data-frmprice=\"1\">4100 - Lucr\u0103ri de construc\u0163ii a cl\u0103dirilor reziden\u0163iale \u015fi nereziden\u0163iale<\/option><option  value=\"4211 - Lucr\u0103ri de construc\u0163ii a drumurilor \u015fi autostr\u0103zilor\" data-frmprice=\"1\">4211 - Lucr\u0103ri de construc\u0163ii a drumurilor \u015fi autostr\u0103zilor<\/option><option  value=\"4212 - Lucr\u0103ri de construc\u0163ii a c\u0103ilor ferate de suprafa\u0163\u0103 \u015fi subterane.\" data-frmprice=\"1\">4212 - Lucr\u0103ri de construc\u0163ii a c\u0103ilor ferate de suprafa\u0163\u0103 \u015fi subterane.<\/option><option  value=\"4213 - Construc\u0163ia de poduri \u015fi tuneluri\" data-frmprice=\"1\">4213 - Construc\u0163ia de poduri \u015fi tuneluri<\/option><option  value=\"4221 - Lucr\u0103ri de construc\u0163ii a proiectelor utilitare pentru fluide\" data-frmprice=\"1\">4221 - Lucr\u0103ri de construc\u0163ii a proiectelor utilitare pentru fluide<\/option><option  value=\"4222 - Lucr\u0103ri de construc\u0163ii a proiectelor utilitare pentru electricitate \u015fi telecomunica\u0163ii\" data-frmprice=\"1\">4222 - Lucr\u0103ri de construc\u0163ii a proiectelor utilitare pentru electricitate \u015fi telecomunica\u0163ii<\/option><option  value=\"4291 - Construc\u0163ii hidrotehnice\" data-frmprice=\"1\">4291 - Construc\u0163ii hidrotehnice<\/option><option  value=\"4299 - Lucr\u0103ri de construc\u0163ii a altor proiecte inginere\u015fti n.c.a.\" data-frmprice=\"1\">4299 - Lucr\u0103ri de construc\u0163ii a altor proiecte inginere\u015fti n.c.a.<\/option><option  value=\"4311 - Lucr\u0103ri de demolare a construc\u0163iilor\" data-frmprice=\"1\">4311 - Lucr\u0103ri de demolare a construc\u0163iilor<\/option><option  value=\"4312 - Lucr\u0103ri de preg\u0103tire a terenului\" data-frmprice=\"1\">4312 - Lucr\u0103ri de preg\u0103tire a terenului<\/option><option  value=\"4313 - Lucr\u0103ri de foraj \u015fi sondaj pentru construc\u0163ii\" data-frmprice=\"1\">4313 - Lucr\u0103ri de foraj \u015fi sondaj pentru construc\u0163ii<\/option><option  value=\"4321 - Lucr\u0103ri de instala\u0163ii electrice\" data-frmprice=\"1\">4321 - Lucr\u0103ri de instala\u0163ii electrice<\/option><option  value=\"4322 - Lucr\u0103ri de instala\u0163ii sanitare, de \u00eenc\u0103lzire \u015fi de aer condi\u0163ionat\" data-frmprice=\"1\">4322 - Lucr\u0103ri de instala\u0163ii sanitare, de \u00eenc\u0103lzire \u015fi de aer condi\u0163ionat<\/option><option  value=\"4323 - Lucr\u0103ri de izola\u021bii\" data-frmprice=\"1\">4323 - Lucr\u0103ri de izola\u021bii<\/option><option  value=\"4324 - Alte lucr\u0103ri de instala\u0163ii pentru construc\u0163ii\" data-frmprice=\"1\">4324 - Alte lucr\u0103ri de instala\u0163ii pentru construc\u0163ii<\/option><option  value=\"4331 - Lucr\u0103ri de ipsoserie\" data-frmprice=\"1\">4331 - Lucr\u0103ri de ipsoserie<\/option><option  value=\"4332 - Lucr\u0103ri de t\u00e2mpl\u0103rie \u015fi dulgherie\" data-frmprice=\"1\">4332 - Lucr\u0103ri de t\u00e2mpl\u0103rie \u015fi dulgherie<\/option><option  value=\"4333 - Lucr\u0103ri de pardosire \u015fi placare a pere\u0163ilor\" data-frmprice=\"1\">4333 - Lucr\u0103ri de pardosire \u015fi placare a pere\u0163ilor<\/option><option  value=\"4334 - Lucr\u0103ri de vopsitorie, zugr\u0103veli \u015fi mont\u0103ri de geamuri\" data-frmprice=\"1\">4334 - Lucr\u0103ri de vopsitorie, zugr\u0103veli \u015fi mont\u0103ri de geamuri<\/option><option  value=\"4335 - Alte lucr\u0103ri de finisare\" data-frmprice=\"1\">4335 - Alte lucr\u0103ri de finisare<\/option><option  value=\"4341 - Lucr\u0103ri de \u00eenvelitori, \u015farpante \u015fi terase la construc\u0163ii\" data-frmprice=\"1\">4341 - Lucr\u0103ri de \u00eenvelitori, \u015farpante \u015fi terase la construc\u0163ii<\/option><option  value=\"4342 - Alte lucr\u0103ri speciale de construc\u0163ii pentru cl\u0103diri\" data-frmprice=\"1\">4342 - Alte lucr\u0103ri speciale de construc\u0163ii pentru cl\u0103diri<\/option><option  value=\"4350 - Lucr\u0103ri speciale de construc\u0163ii pentru proiecte de geniu civil\" data-frmprice=\"1\">4350 - Lucr\u0103ri speciale de construc\u0163ii pentru proiecte de geniu civil<\/option><option  value=\"4360 - Servicii de intermediere pentru lucr\u0103ri speciale de construc\u0163ii\" data-frmprice=\"1\">4360 - Servicii de intermediere pentru lucr\u0103ri speciale de construc\u0163ii<\/option><option  value=\"4391 - Activit\u0103\u021bi de zid\u0103rie\" data-frmprice=\"1\">4391 - Activit\u0103\u021bi de zid\u0103rie<\/option><option  value=\"4399 - Alte lucr\u0103ri speciale de construc\u021bii n.c.a.\" data-frmprice=\"1\">4399 - Alte lucr\u0103ri speciale de construc\u021bii n.c.a.<\/option><option  value=\"4611 - Intermedieri \u00een comer\u0163ul cu materii prime agricole, animale vii, materii prime textile \u015fi cu semifabricate\" data-frmprice=\"1\">4611 - Intermedieri \u00een comer\u0163ul cu materii prime agricole, animale vii, materii prime textile \u015fi cu semifabricate<\/option><option  value=\"4612 - Intermedieri \u00een comer\u0163ul cu combustibili, minereuri, metale \u015fi produse chimice pentru industrie\" data-frmprice=\"1\">4612 - Intermedieri \u00een comer\u0163ul cu combustibili, minereuri, metale \u015fi produse chimice pentru industrie<\/option><option  value=\"4613 - Intermedieri \u00een comer\u0163ul cu material lemnos \u015fi materiale de construc\u0163ii\" data-frmprice=\"1\">4613 - Intermedieri \u00een comer\u0163ul cu material lemnos \u015fi materiale de construc\u0163ii<\/option><option  value=\"4614 - Intermedieri \u00een comer\u0163ul cu ma\u015fini, echipamente industriale, nave \u015fi avioane\" data-frmprice=\"1\">4614 - Intermedieri \u00een comer\u0163ul cu ma\u015fini, echipamente industriale, nave \u015fi avioane<\/option><option  value=\"4615 - Intermedieri \u00een comer\u0163ul cu mobil\u0103, articole de menaj \u015fi de fier\u0103rie\" data-frmprice=\"1\">4615 - Intermedieri \u00een comer\u0163ul cu mobil\u0103, articole de menaj \u015fi de fier\u0103rie<\/option><option  value=\"4616 - Intermedieri \u00een comer\u0163ul cu textile, confec\u0163ii din blan\u0103, \u00eenc\u0103l\u0163\u0103minte \u015fi articole din piele\" data-frmprice=\"1\">4616 - Intermedieri \u00een comer\u0163ul cu textile, confec\u0163ii din blan\u0103, \u00eenc\u0103l\u0163\u0103minte \u015fi articole din piele<\/option><option  value=\"4617 - Intermedieri \u00een comer\u0163ul cu produse alimentare, b\u0103uturi \u015fi tutun\" data-frmprice=\"1\">4617 - Intermedieri \u00een comer\u0163ul cu produse alimentare, b\u0103uturi \u015fi tutun<\/option><option  value=\"4618 - Intermedieri \u00een comer\u0163ul specializat \u00een v\u00e2nzarea produselor cu caracter specific, n.c.a.\" data-frmprice=\"1\">4618 - Intermedieri \u00een comer\u0163ul specializat \u00een v\u00e2nzarea produselor cu caracter specific, n.c.a.<\/option><option  value=\"4619 - Intermedieri \u00een comer\u0163ul cu produse diverse\" data-frmprice=\"1\">4619 - Intermedieri \u00een comer\u0163ul cu produse diverse<\/option><option  value=\"4621 - Comer\u0163 cu ridicata al cerealelor, semin\u0163elor, furajelor \u015fi tutunului neprelucrat\" data-frmprice=\"1\">4621 - Comer\u0163 cu ridicata al cerealelor, semin\u0163elor, furajelor \u015fi tutunului neprelucrat<\/option><option  value=\"4622 - Comer\u0163 cu ridicata al florilor \u015fi al plantelor\" data-frmprice=\"1\">4622 - Comer\u0163 cu ridicata al florilor \u015fi al plantelor<\/option><option  value=\"4623 - Comer\u0163 cu ridicata al animalelor vii\" data-frmprice=\"1\">4623 - Comer\u0163 cu ridicata al animalelor vii<\/option><option  value=\"4624 - Comer\u0163 cu ridicata al bl\u0103nurilor, pieilor brute \u015fi al pieilor prelucrate\" data-frmprice=\"1\">4624 - Comer\u0163 cu ridicata al bl\u0103nurilor, pieilor brute \u015fi al pieilor prelucrate<\/option><option  value=\"4631 - Comer\u0163 cu ridicata al fructelor \u015fi legumelor\" data-frmprice=\"1\">4631 - Comer\u0163 cu ridicata al fructelor \u015fi legumelor<\/option><option  value=\"4632 - Comer\u0163 cu ridicata al c\u0103rnii \u015fi produselor din carne, pe\u015fte \u015fi produse din pe\u0219te, crustacee \u015fi molu\u015fte\" data-frmprice=\"1\">4632 - Comer\u0163 cu ridicata al c\u0103rnii \u015fi produselor din carne, pe\u015fte \u015fi produse din pe\u0219te, crustacee \u015fi molu\u015fte<\/option><option  value=\"4633 - Comer\u0163 cu ridicata al produselor lactate, ou\u0103lor, uleiurilor \u015fi gr\u0103similor comestibile\" data-frmprice=\"1\">4633 - Comer\u0163 cu ridicata al produselor lactate, ou\u0103lor, uleiurilor \u015fi gr\u0103similor comestibile<\/option><option  value=\"4634 - Comer\u0163 cu ridicata al b\u0103uturilor\" data-frmprice=\"1\">4634 - Comer\u0163 cu ridicata al b\u0103uturilor<\/option><option  value=\"4635 - Comer\u0163 cu ridicata al produselor din tutun\" data-frmprice=\"1\">4635 - Comer\u0163 cu ridicata al produselor din tutun<\/option><option  value=\"4636 - Comer\u0163 cu ridicata al zah\u0103rului, ciocolatei \u015fi produselor zaharoase\" data-frmprice=\"1\">4636 - Comer\u0163 cu ridicata al zah\u0103rului, ciocolatei \u015fi produselor zaharoase<\/option><option  value=\"4637 - Comer\u0163 cu ridicata cu cafea, ceai, cacao \u015fi condimente\" data-frmprice=\"1\">4637 - Comer\u0163 cu ridicata cu cafea, ceai, cacao \u015fi condimente<\/option><option  value=\"4638 - Comer\u0163 cu ridicata specializat al altor alimente\" data-frmprice=\"1\">4638 - Comer\u0163 cu ridicata specializat al altor alimente<\/option><option  value=\"4639 - Comer\u0163 cu ridicata nespecializat de produse alimentare, b\u0103uturi \u015fi tutun\" data-frmprice=\"1\">4639 - Comer\u0163 cu ridicata nespecializat de produse alimentare, b\u0103uturi \u015fi tutun<\/option><option  value=\"4641 - Comer\u0163 cu ridicata al produselor textile\" data-frmprice=\"1\">4641 - Comer\u0163 cu ridicata al produselor textile<\/option><option  value=\"4642 - Comer\u0163 cu ridicata al \u00eembr\u0103c\u0103mintei \u015fi \u00eenc\u0103l\u0163\u0103mintei\" data-frmprice=\"1\">4642 - Comer\u0163 cu ridicata al \u00eembr\u0103c\u0103mintei \u015fi \u00eenc\u0103l\u0163\u0103mintei<\/option><option  value=\"4643 - Comer\u0163 cu ridicata al aparatelor electrice de uz gospod\u0103resc, al aparatelor de radio \u015fi televizoarelor\" data-frmprice=\"1\">4643 - Comer\u0163 cu ridicata al aparatelor electrice de uz gospod\u0103resc, al aparatelor de radio \u015fi televizoarelor<\/option><option  value=\"4644 - Comer\u0163 cu ridicata al produselor din ceramic\u0103, sticl\u0103rie, \u015fi produse de \u00eentre\u0163inere\" data-frmprice=\"1\">4644 - Comer\u0163 cu ridicata al produselor din ceramic\u0103, sticl\u0103rie, \u015fi produse de \u00eentre\u0163inere<\/option><option  value=\"4645 - Comer\u0163 cu ridicata al produselor cosmetice \u015fi de parfumerie\" data-frmprice=\"1\">4645 - Comer\u0163 cu ridicata al produselor cosmetice \u015fi de parfumerie<\/option><option  value=\"4646 - Comer\u0163 cu ridicata al produselor farmaceutice \u0219i medicale\" data-frmprice=\"1\">4646 - Comer\u0163 cu ridicata al produselor farmaceutice \u0219i medicale<\/option><option  value=\"4647 - Comer\u0163 cu ridicata al mobilei (inclusiv de birou \u0219i pentru magazine), covoarelor \u015fi a  articolelor de iluminat\" data-frmprice=\"1\">4647 - Comer\u0163 cu ridicata al mobilei (inclusiv de birou \u0219i pentru magazine), covoarelor \u015fi a  articolelor de iluminat<\/option><option  value=\"4648 - Comer\u0163 cu ridicata al ceasurilor \u015fi bijuteriilor\" data-frmprice=\"1\">4648 - Comer\u0163 cu ridicata al ceasurilor \u015fi bijuteriilor<\/option><option  value=\"4649 - Comer\u0163 cu ridicata al altor bunuri de uz gospod\u0103resc\" data-frmprice=\"1\">4649 - Comer\u0163 cu ridicata al altor bunuri de uz gospod\u0103resc<\/option><option  value=\"4650 - Comer\u0163 cu ridicata al echipamentului informatic \u015fi de telecomunica\u0163ii\" data-frmprice=\"1\">4650 - Comer\u0163 cu ridicata al echipamentului informatic \u015fi de telecomunica\u0163ii<\/option><option  value=\"4661 - Comer\u0163 cu ridicata al ma\u015finilor agricole, echipamentelor \u015fi furniturilor\" data-frmprice=\"1\">4661 - Comer\u0163 cu ridicata al ma\u015finilor agricole, echipamentelor \u015fi furniturilor<\/option><option  value=\"4662 - Comer\u0163 cu ridicata al ma\u015finilor-unelte\" data-frmprice=\"1\">4662 - Comer\u0163 cu ridicata al ma\u015finilor-unelte<\/option><option  value=\"4663 - Comer\u0163 cu ridicata al ma\u015finilor pentru industria minier\u0103 \u015fi construc\u0163ii\" data-frmprice=\"1\">4663 - Comer\u0163 cu ridicata al ma\u015finilor pentru industria minier\u0103 \u015fi construc\u0163ii<\/option><option  value=\"4664 - Comer\u0163 cu ridicata al altor ma\u015fini \u015fi echipamente\" data-frmprice=\"1\">4664 - Comer\u0163 cu ridicata al altor ma\u015fini \u015fi echipamente<\/option><option  value=\"4671 - Comer\u0163 cu ridicata al autovehiculelor\" data-frmprice=\"1\">4671 - Comer\u0163 cu ridicata al autovehiculelor<\/option><option  value=\"4672 - Comer\u0163 cu ridicata al pieselor \u015fi accesoriilor pentru autovehicule\" data-frmprice=\"1\">4672 - Comer\u0163 cu ridicata al pieselor \u015fi accesoriilor pentru autovehicule<\/option><option  value=\"4673 - Comer\u0163 cu ridicata al motocicletelor; comer\u021b cu ridicata al pieselor \u015fi accesoriilor pentru motociclete\" data-frmprice=\"1\">4673 - Comer\u0163 cu ridicata al motocicletelor; comer\u021b cu ridicata al pieselor \u015fi accesoriilor pentru motociclete<\/option><option  value=\"4681 - Comer\u0163 cu ridicata al combustibililor solizi, lichizi \u015fi gazo\u015fi \u015fi al produselor derivate\" data-frmprice=\"1\">4681 - Comer\u0163 cu ridicata al combustibililor solizi, lichizi \u015fi gazo\u015fi \u015fi al produselor derivate<\/option><option  value=\"4682 - Comer\u0163 cu ridicata al metalelor \u015fi minereurilor metalice\" data-frmprice=\"1\">4682 - Comer\u0163 cu ridicata al metalelor \u015fi minereurilor metalice<\/option><option  value=\"4683 - Comer\u0163 cu ridicata al materialului lemnos \u015fi a materialelor de construc\u0163ie \u015fi echipamentelor sanitare\" data-frmprice=\"1\">4683 - Comer\u0163 cu ridicata al materialului lemnos \u015fi a materialelor de construc\u0163ie \u015fi echipamentelor sanitare<\/option><option  value=\"4684 - Comer\u0163 cu ridicata al echipamentelor \u015fi furniturilor de fier\u0103rie pentru instala\u0163ii sanitare \u015fi de \u00eenc\u0103lzire\" data-frmprice=\"1\">4684 - Comer\u0163 cu ridicata al echipamentelor \u015fi furniturilor de fier\u0103rie pentru instala\u0163ii sanitare \u015fi de \u00eenc\u0103lzire<\/option><option  value=\"4685 - Comer\u0163 cu ridicata al produselor chimice\" data-frmprice=\"1\">4685 - Comer\u0163 cu ridicata al produselor chimice<\/option><option  value=\"4686 - Comer\u0163 cu ridicata al altor produse intermediare\" data-frmprice=\"1\">4686 - Comer\u0163 cu ridicata al altor produse intermediare<\/option><option  value=\"4687 - Comer\u0163 cu ridicata al de\u015feurilor \u015fi resturilor\" data-frmprice=\"1\">4687 - Comer\u0163 cu ridicata al de\u015feurilor \u015fi resturilor<\/option><option  value=\"4689 - Comer\u0163 cu ridicata specializat al altor produse n.c.a.\" data-frmprice=\"1\">4689 - Comer\u0163 cu ridicata specializat al altor produse n.c.a.<\/option><option  value=\"4690 - Comer\u0163 cu ridicata nespecializat\" data-frmprice=\"1\">4690 - Comer\u0163 cu ridicata nespecializat<\/option><option  value=\"4711 - Comer\u0163 cu am\u0103nuntul nespecializat, cu v\u00e2nzare predominant\u0103 de produse alimentare, b\u0103uturi \u015fi tutun\" data-frmprice=\"1\">4711 - Comer\u0163 cu am\u0103nuntul nespecializat, cu v\u00e2nzare predominant\u0103 de produse alimentare, b\u0103uturi \u015fi tutun<\/option><option  value=\"4712 - Comer\u0163 cu am\u0103nuntul nespecializat, cu v\u00e2nzare predominant\u0103 de produse nealimentare\" data-frmprice=\"1\">4712 - Comer\u0163 cu am\u0103nuntul nespecializat, cu v\u00e2nzare predominant\u0103 de produse nealimentare<\/option><option  value=\"4721 - Comer\u0163 cu am\u0103nuntul al fructelor \u015fi legumelor proaspete\" data-frmprice=\"1\">4721 - Comer\u0163 cu am\u0103nuntul al fructelor \u015fi legumelor proaspete<\/option><option  value=\"4722 - Comer\u0163 cu am\u0103nuntul al c\u0103rnii \u015fi al produselor din carne\" data-frmprice=\"1\">4722 - Comer\u0163 cu am\u0103nuntul al c\u0103rnii \u015fi al produselor din carne<\/option><option  value=\"4723 - Comer\u0163 cu am\u0103nuntul al pe\u015ftelui, crustaceelor \u015fi molu\u015ftelor\" data-frmprice=\"1\">4723 - Comer\u0163 cu am\u0103nuntul al pe\u015ftelui, crustaceelor \u015fi molu\u015ftelor<\/option><option  value=\"4724 - Comer\u0163 cu am\u0103nuntul al p\u00e2inii, produselor de patiserie \u015fi produselor zaharoase\" data-frmprice=\"1\">4724 - Comer\u0163 cu am\u0103nuntul al p\u00e2inii, produselor de patiserie \u015fi produselor zaharoase<\/option><option  value=\"4725 - Comer\u0163 cu am\u0103nuntul al b\u0103uturilor\" data-frmprice=\"1\">4725 - Comer\u0163 cu am\u0103nuntul al b\u0103uturilor<\/option><option  value=\"4726 - Comer\u0163 cu am\u0103nuntul al produselor din tutun\" data-frmprice=\"1\">4726 - Comer\u0163 cu am\u0103nuntul al produselor din tutun<\/option><option  value=\"4727 - Comer\u0163 cu am\u0103nuntul al altor produse alimentare\" data-frmprice=\"1\">4727 - Comer\u0163 cu am\u0103nuntul al altor produse alimentare<\/option><option  value=\"4730 - Comer\u0163 cu am\u0103nuntul al carburan\u0163ilor pentru autovehicule\" data-frmprice=\"1\">4730 - Comer\u0163 cu am\u0103nuntul al carburan\u0163ilor pentru autovehicule<\/option><option  value=\"4740 - Comer\u0163 cu am\u0103nuntul al echipamentului informatic \u015fi de telecomunica\u0163ii\" data-frmprice=\"1\">4740 - Comer\u0163 cu am\u0103nuntul al echipamentului informatic \u015fi de telecomunica\u0163ii<\/option><option  value=\"4751 - Comer\u0163 cu am\u0103nuntul al textilelor\" data-frmprice=\"1\">4751 - Comer\u0163 cu am\u0103nuntul al textilelor<\/option><option  value=\"4752 - Comer\u0163 cu am\u0103nuntul al articolelor de fier\u0103rie, al materialelor de construc\u021bii, al articolelor din sticl\u0103 \u015fi a celor pentru vopsit\" data-frmprice=\"1\">4752 - Comer\u0163 cu am\u0103nuntul al articolelor de fier\u0103rie, al materialelor de construc\u021bii, al articolelor din sticl\u0103 \u015fi a celor pentru vopsit<\/option><option  value=\"4753 - Comer\u0163 cu am\u0103nuntul al covoarelor, carpetelor, tapetelor \u015fi a altor acoperitoare de podea\" data-frmprice=\"1\">4753 - Comer\u0163 cu am\u0103nuntul al covoarelor, carpetelor, tapetelor \u015fi a altor acoperitoare de podea<\/option><option  value=\"4754 - Comer\u0163 cu am\u0103nuntul al articolelor \u015fi aparatelor electrocasnice\" data-frmprice=\"1\">4754 - Comer\u0163 cu am\u0103nuntul al articolelor \u015fi aparatelor electrocasnice<\/option><option  value=\"4755 - Comer\u0163 cu am\u0103nuntul al mobilei, al articolelor de iluminat \u015fi al altor articole de uz casnic n.c.a.\" data-frmprice=\"1\">4755 - Comer\u0163 cu am\u0103nuntul al mobilei, al articolelor de iluminat \u015fi al altor articole de uz casnic n.c.a.<\/option><option  value=\"4761 - Comer\u0163 cu am\u0103nuntul al c\u0103r\u0163ilor\" data-frmprice=\"1\">4761 - Comer\u0163 cu am\u0103nuntul al c\u0103r\u0163ilor<\/option><option  value=\"4762 - Comer\u0163 cu am\u0103nuntul al ziarelor \u015fi articolelor de papet\u0103rie\" data-frmprice=\"1\">4762 - Comer\u0163 cu am\u0103nuntul al ziarelor \u015fi articolelor de papet\u0103rie<\/option><option  value=\"4763 - Comer\u0163 cu am\u0103nuntul al echipamentelor sportive\" data-frmprice=\"1\">4763 - Comer\u0163 cu am\u0103nuntul al echipamentelor sportive<\/option><option  value=\"4764 - Comer\u0163 cu am\u0103nuntul al jocurilor \u015fi juc\u0103riilor\" data-frmprice=\"1\">4764 - Comer\u0163 cu am\u0103nuntul al jocurilor \u015fi juc\u0103riilor<\/option><option  value=\"4769 - Comer\u0163 cu am\u0103nuntul de bunuri culturale \u015fi recreative n.c.a.\" data-frmprice=\"1\">4769 - Comer\u0163 cu am\u0103nuntul de bunuri culturale \u015fi recreative n.c.a.<\/option><option  value=\"4771 - Comer\u0163 cu am\u0103nuntul al \u00eembr\u0103c\u0103mintei\" data-frmprice=\"1\">4771 - Comer\u0163 cu am\u0103nuntul al \u00eembr\u0103c\u0103mintei<\/option><option  value=\"4772 - Comer\u0163 cu am\u0103nuntul al \u00eenc\u0103l\u0163\u0103mintei \u015fi articolelor din piele\" data-frmprice=\"1\">4772 - Comer\u0163 cu am\u0103nuntul al \u00eenc\u0103l\u0163\u0103mintei \u015fi articolelor din piele<\/option><option  value=\"4773 - Comer\u0163 cu am\u0103nuntul al produselor farmaceutice\" data-frmprice=\"1\">4773 - Comer\u0163 cu am\u0103nuntul al produselor farmaceutice<\/option><option  value=\"4774 - Comer\u0163 cu am\u0103nuntul al articolelor medicale \u015fi ortopedice\" data-frmprice=\"1\">4774 - Comer\u0163 cu am\u0103nuntul al articolelor medicale \u015fi ortopedice<\/option><option  value=\"4775 - Comer\u0163 cu am\u0103nuntul al produselor cosmetice \u015fi de parfumerie\" data-frmprice=\"1\">4775 - Comer\u0163 cu am\u0103nuntul al produselor cosmetice \u015fi de parfumerie<\/option><option  value=\"4776 - Comer\u0163 cu am\u0103nuntul al florilor, plantelor \u015fi semin\u0163elor; comer\u0163 cu am\u0103nuntul al animalelor de companie \u015fi a hranei pentru acestea\" data-frmprice=\"1\">4776 - Comer\u0163 cu am\u0103nuntul al florilor, plantelor \u015fi semin\u0163elor; comer\u0163 cu am\u0103nuntul al animalelor de companie \u015fi a hranei pentru acestea<\/option><option  value=\"4777 - Comer\u0163 cu am\u0103nuntul al ceasurilor \u015fi bijuteriilor\" data-frmprice=\"1\">4777 - Comer\u0163 cu am\u0103nuntul al ceasurilor \u015fi bijuteriilor<\/option><option  value=\"4778 - Comer\u0163 cu am\u0103nuntul al altor bunuri noi\" data-frmprice=\"1\">4778 - Comer\u0163 cu am\u0103nuntul al altor bunuri noi<\/option><option  value=\"4779 - Comer\u0163 cu am\u0103nuntul al bunurilor de ocazie\" data-frmprice=\"1\">4779 - Comer\u0163 cu am\u0103nuntul al bunurilor de ocazie<\/option><option  value=\"4781 - Comer\u0163 cu am\u0103nuntul al autovehiculelor\" data-frmprice=\"1\">4781 - Comer\u0163 cu am\u0103nuntul al autovehiculelor<\/option><option  value=\"4782 - Comer\u0163 cu am\u0103nuntul al pieselor \u015fi accesoriilor pentru autovehicule\" data-frmprice=\"1\">4782 - Comer\u0163 cu am\u0103nuntul al pieselor \u015fi accesoriilor pentru autovehicule<\/option><option  value=\"4783 - Comer\u0163 cu am\u0103nuntul al motocicletelor; comer\u021b cu am\u0103nuntul al pieselor \u015fi accesoriilor pentru motociclete\" data-frmprice=\"1\">4783 - Comer\u0163 cu am\u0103nuntul al motocicletelor; comer\u021b cu am\u0103nuntul al pieselor \u015fi accesoriilor pentru motociclete<\/option><option  value=\"4791 - Intermedieri \u00een comer\u0163ul cu am\u0103nuntul nespecializat\" data-frmprice=\"1\">4791 - Intermedieri \u00een comer\u0163ul cu am\u0103nuntul nespecializat<\/option><option  value=\"4792 - Intermedieri \u00een comer\u0163ul cu am\u0103nuntul specializat\" data-frmprice=\"1\">4792 - Intermedieri \u00een comer\u0163ul cu am\u0103nuntul specializat<\/option><option  value=\"4911 - Transport de pasageri pe c\u0103i ferate grele\/magistrale\" data-frmprice=\"1\">4911 - Transport de pasageri pe c\u0103i ferate grele\/magistrale<\/option><option  value=\"4912 - Alte transporturi de pasageri pe c\u0103i ferate u\u0219oare\" data-frmprice=\"1\">4912 - Alte transporturi de pasageri pe c\u0103i ferate u\u0219oare<\/option><option  value=\"4920 - Transporturi de marf\u0103 pe calea ferat\u0103\" data-frmprice=\"1\">4920 - Transporturi de marf\u0103 pe calea ferat\u0103<\/option><option  value=\"4931 - Transporturi terestre de pasageri, pe baz\u0103 de grafic\" data-frmprice=\"1\">4931 - Transporturi terestre de pasageri, pe baz\u0103 de grafic<\/option><option  value=\"4932 - Transporturi terestre de pasageri, ocazionale\" data-frmprice=\"1\">4932 - Transporturi terestre de pasageri, ocazionale<\/option><option  value=\"4933 - Transporturi terestre de pasageri cu vehicule cu \u0219ofer, pe baz\u0103 de comand\u0103\" data-frmprice=\"1\">4933 - Transporturi terestre de pasageri cu vehicule cu \u0219ofer, pe baz\u0103 de comand\u0103<\/option><option  value=\"4934 - Transporturi de pasageri cu funiculare, teleferice \u0219i schilifturi\" data-frmprice=\"1\">4934 - Transporturi de pasageri cu funiculare, teleferice \u0219i schilifturi<\/option><option  value=\"4939 - Alte transporturi terestre de c\u0103l\u0103tori n.c.a.\" data-frmprice=\"1\">4939 - Alte transporturi terestre de c\u0103l\u0103tori n.c.a.<\/option><option  value=\"4941 - Transporturi rutiere de m\u0103rfuri\" data-frmprice=\"1\">4941 - Transporturi rutiere de m\u0103rfuri<\/option><option  value=\"4942 - Servicii de mutare\" data-frmprice=\"1\">4942 - Servicii de mutare<\/option><option  value=\"4950 - Transporturi prin conducte\" data-frmprice=\"1\">4950 - Transporturi prin conducte<\/option><option  value=\"5010 - Transporturi maritime \u015fi costiere de pasageri\" data-frmprice=\"1\">5010 - Transporturi maritime \u015fi costiere de pasageri<\/option><option  value=\"5020 - Transporturi maritime \u015fi costiere de marf\u0103\" data-frmprice=\"1\">5020 - Transporturi maritime \u015fi costiere de marf\u0103<\/option><option  value=\"5030 - Transportul de pasageri pe c\u0103i navigabile interioare\" data-frmprice=\"1\">5030 - Transportul de pasageri pe c\u0103i navigabile interioare<\/option><option  value=\"5040 - Transportul de marf\u0103 pe c\u0103i navigabile interioare\" data-frmprice=\"1\">5040 - Transportul de marf\u0103 pe c\u0103i navigabile interioare<\/option><option  value=\"510 - Extrac\u0163ia c\u0103rbunelui superior (PCS=&gt;23865 kJ\/kg)\" data-frmprice=\"1\">510 - Extrac\u0163ia c\u0103rbunelui superior (PCS=&gt;23865 kJ\/kg)<\/option><option  value=\"5110 - Transporturi aeriene de pasageri\" data-frmprice=\"1\">5110 - Transporturi aeriene de pasageri<\/option><option  value=\"5121 - Transporturi aeriene de marf\u0103\" data-frmprice=\"1\">5121 - Transporturi aeriene de marf\u0103<\/option><option  value=\"5122 - Transporturi spa\u0163iale\" data-frmprice=\"1\">5122 - Transporturi spa\u0163iale<\/option><option  value=\"520 - Extrac\u0163ia c\u0103rbunelui inferior (PCS&lt;23865 kJ\/kg)\" data-frmprice=\"1\">520 - Extrac\u0163ia c\u0103rbunelui inferior (PCS&lt;23865 kJ\/kg)<\/option><option  value=\"5210 - Depozit\u0103ri\" data-frmprice=\"1\">5210 - Depozit\u0103ri<\/option><option  value=\"5221 - Activit\u0103\u0163i de servicii anexe pentru transporturi terestre\" data-frmprice=\"1\">5221 - Activit\u0103\u0163i de servicii anexe pentru transporturi terestre<\/option><option  value=\"5222 - Activit\u0103\u0163i de servicii anexe transporturilor pe ap\u0103\" data-frmprice=\"1\">5222 - Activit\u0103\u0163i de servicii anexe transporturilor pe ap\u0103<\/option><option  value=\"5223 - Activit\u0103\u0163i de servicii anexe transporturilor aeriene\" data-frmprice=\"1\">5223 - Activit\u0103\u0163i de servicii anexe transporturilor aeriene<\/option><option  value=\"5224 - Manipul\u0103ri\" data-frmprice=\"1\">5224 - Manipul\u0103ri<\/option><option  value=\"5225 - Activit\u0103\u021bi de servicii logistice pentru transporturi\" data-frmprice=\"1\">5225 - Activit\u0103\u021bi de servicii logistice pentru transporturi<\/option><option  value=\"5226 - Alte activit\u0103\u0163i anexe transporturilor\" data-frmprice=\"1\">5226 - Alte activit\u0103\u0163i anexe transporturilor<\/option><option  value=\"5231 - Activit\u0103\u0163i de intermediere pentru transportul de marf\u0103\" data-frmprice=\"1\">5231 - Activit\u0103\u0163i de intermediere pentru transportul de marf\u0103<\/option><option  value=\"5232 - Activit\u0103\u0163i de intermediere pentru transportul de pasageri\" data-frmprice=\"1\">5232 - Activit\u0103\u0163i de intermediere pentru transportul de pasageri<\/option><option  value=\"5310 - Activit\u0103\u0163i po\u015ftale desf\u0103\u015furate sub obligativitatea serviciului universal\" data-frmprice=\"1\">5310 - Activit\u0103\u0163i po\u015ftale desf\u0103\u015furate sub obligativitatea serviciului universal<\/option><option  value=\"5320 - Alte activit\u0103\u0163i po\u015ftale \u015fi de curier\" data-frmprice=\"1\">5320 - Alte activit\u0103\u0163i po\u015ftale \u015fi de curier<\/option><option  value=\"5330 - Servicii de intermediere pentru activit\u0103\u0163i po\u015ftale \u015fi de curier\" data-frmprice=\"1\">5330 - Servicii de intermediere pentru activit\u0103\u0163i po\u015ftale \u015fi de curier<\/option><option  value=\"5510 - Hoteluri \u015fi alte facilit\u0103\u0163i de cazare similare\" data-frmprice=\"3\">5510 - Hoteluri \u015fi alte facilit\u0103\u0163i de cazare similare<\/option><option  value=\"5520 - Facilit\u0103\u0163i de cazare pentru vacan\u0163e \u015fi perioade de scurt\u0103 durat\u0103\" data-frmprice=\"3\">5520 - Facilit\u0103\u0163i de cazare pentru vacan\u0163e \u015fi perioade de scurt\u0103 durat\u0103<\/option><option  value=\"5530 - Parcuri pentru rulote, campinguri \u015fi tabere\" data-frmprice=\"3\">5530 - Parcuri pentru rulote, campinguri \u015fi tabere<\/option><option  value=\"5540 - Intermedieri pentru servicii de cazare\" data-frmprice=\"1\">5540 - Intermedieri pentru servicii de cazare<\/option><option  value=\"5590 - Alte servicii de cazare\" data-frmprice=\"3\">5590 - Alte servicii de cazare<\/option><option  value=\"5611 - Restaurante\" data-frmprice=\"3\">5611 - Restaurante<\/option><option  value=\"5612 - Activit\u0103\u021bi ale unit\u0103\u021bilor mobile de alimenta\u021bie\" data-frmprice=\"1\">5612 - Activit\u0103\u021bi ale unit\u0103\u021bilor mobile de alimenta\u021bie<\/option><option  value=\"5621 - Activit\u0103\u0163i de alimenta\u0163ie (catering) pentru evenimente\" data-frmprice=\"3\">5621 - Activit\u0103\u0163i de alimenta\u0163ie (catering) pentru evenimente<\/option><option  value=\"5622 - Alte servicii de alimenta\u0163ie n.c.a.\" data-frmprice=\"3\">5622 - Alte servicii de alimenta\u0163ie n.c.a.<\/option><option  value=\"5630 - Baruri \u015fi alte activit\u0103\u0163i de servire a b\u0103uturilor\" data-frmprice=\"3\">5630 - Baruri \u015fi alte activit\u0103\u0163i de servire a b\u0103uturilor<\/option><option  value=\"5640 - Intermedieri pentru servicii de alimenta\u021bie \u0219i de servire a b\u0103uturilor\" data-frmprice=\"1\">5640 - Intermedieri pentru servicii de alimenta\u021bie \u0219i de servire a b\u0103uturilor<\/option><option  value=\"5811 - Activit\u0103\u0163i de editare a c\u0103r\u0163ilor\" data-frmprice=\"1\">5811 - Activit\u0103\u0163i de editare a c\u0103r\u0163ilor<\/option><option  value=\"5812 - Activit\u0103\u0163i de editare a ziarelor\" data-frmprice=\"1\">5812 - Activit\u0103\u0163i de editare a ziarelor<\/option><option  value=\"5813 - Activit\u0103\u0163i de editare a revistelor \u015fi periodicelor\" data-frmprice=\"1\">5813 - Activit\u0103\u0163i de editare a revistelor \u015fi periodicelor<\/option><option  value=\"5819 - Alte activit\u0103\u0163i de editare\" data-frmprice=\"1\">5819 - Alte activit\u0103\u0163i de editare<\/option><option  value=\"5821 - Activit\u0103\u0163i de editare a jocurilor de calculator\" data-frmprice=\"3\">5821 - Activit\u0103\u0163i de editare a jocurilor de calculator<\/option><option  value=\"5829 - Activit\u0103\u0163i de editare a altor produse software\" data-frmprice=\"3\">5829 - Activit\u0103\u0163i de editare a altor produse software<\/option><option  value=\"5911 - Activit\u0103\u0163i de produc\u0163ie cinematografic\u0103, video \u015fi de programe de televiziune\" data-frmprice=\"1\">5911 - Activit\u0103\u0163i de produc\u0163ie cinematografic\u0103, video \u015fi de programe de televiziune<\/option><option  value=\"5912 - Activit\u0103\u0163i post-produc\u0163ie cinematografic\u0103, video \u015fi de programe de televiziune\" data-frmprice=\"1\">5912 - Activit\u0103\u0163i post-produc\u0163ie cinematografic\u0103, video \u015fi de programe de televiziune<\/option><option  value=\"5913 - Activit\u0103\u0163i de distribu\u0163ie a filmelor cinematografice, video \u015fi a programelor de televiziune\" data-frmprice=\"1\">5913 - Activit\u0103\u0163i de distribu\u0163ie a filmelor cinematografice, video \u015fi a programelor de televiziune<\/option><option  value=\"5914 - Proiec\u0163ia de filme cinematografice\" data-frmprice=\"1\">5914 - Proiec\u0163ia de filme cinematografice<\/option><option  value=\"5920 - Activit\u0103\u0163i de realizare a \u00eenregistr\u0103rilor audio \u015fi activit\u0103\u0163i de editare muzical\u0103\" data-frmprice=\"1\">5920 - Activit\u0103\u0163i de realizare a \u00eenregistr\u0103rilor audio \u015fi activit\u0103\u0163i de editare muzical\u0103<\/option><option  value=\"6010 - Activit\u0103\u0163i radiodifuziune, activit\u0103\u021bi de distribu\u021bie de programe audio\" data-frmprice=\"1\">6010 - Activit\u0103\u0163i radiodifuziune, activit\u0103\u021bi de distribu\u021bie de programe audio<\/option><option  value=\"6020 - Activit\u0103\u0163i de difuzare a programelor de televiziune, activit\u0103\u021bi de distribu\u021bie de programe video\" data-frmprice=\"1\">6020 - Activit\u0103\u0163i de difuzare a programelor de televiziune, activit\u0103\u021bi de distribu\u021bie de programe video<\/option><option  value=\"6031 - Activit\u0103\u0163i ale agen\u0163iilor de \u015ftiri\" data-frmprice=\"1\">6031 - Activit\u0103\u0163i ale agen\u0163iilor de \u015ftiri<\/option><option  value=\"6039 - Activit\u0103\u021bi de distribu\u021bie a altor con\u021binuturi\" data-frmprice=\"1\">6039 - Activit\u0103\u021bi de distribu\u021bie a altor con\u021binuturi<\/option><option  value=\"610 - Extrac\u0163ia petrolului brut\" data-frmprice=\"1\">610 - Extrac\u0163ia petrolului brut<\/option><option  value=\"6110 - Activit\u0103\u0163i de telecomunica\u0163ii prin re\u0163ele cu cablu, prin re\u021bele f\u0103r\u0103 cablu \u0219i prin satelit\" data-frmprice=\"1\">6110 - Activit\u0103\u0163i de telecomunica\u0163ii prin re\u0163ele cu cablu, prin re\u021bele f\u0103r\u0103 cablu \u0219i prin satelit<\/option><option  value=\"6120 - Activit\u0103\u021bi de rev\u00e2nzare a serviciilor de telecomunica\u021bii \u0219i servicii de intermediere pentru telecomunica\u021bii\" data-frmprice=\"1\">6120 - Activit\u0103\u021bi de rev\u00e2nzare a serviciilor de telecomunica\u021bii \u0219i servicii de intermediere pentru telecomunica\u021bii<\/option><option  value=\"6190 - Alte activit\u0103\u0163i de telecomunica\u0163ii\" data-frmprice=\"1\">6190 - Alte activit\u0103\u0163i de telecomunica\u0163ii<\/option><option  value=\"620 - Extrac\u0163ia gazelor naturale\" data-frmprice=\"1\">620 - Extrac\u0163ia gazelor naturale<\/option><option  value=\"6210 - Activit\u0103\u0163i de realizare a soft-ului la comand\u0103 (software orientat client)\" data-frmprice=\"3\">6210 - Activit\u0103\u0163i de realizare a soft-ului la comand\u0103 (software orientat client)<\/option><option  value=\"6220 - Activit\u0103\u0163i de consultan\u0163\u0103 \u00een tehnologia informa\u0163iei \u0219i de management (gestiune \u015fi exploatare) a mijloacelor de calcul\" data-frmprice=\"1\">6220 - Activit\u0103\u0163i de consultan\u0163\u0103 \u00een tehnologia informa\u0163iei \u0219i de management (gestiune \u015fi exploatare) a mijloacelor de calcul<\/option><option  value=\"6290 - Alte activit\u0103\u0163i de servicii privind tehnologia informa\u0163iei\" data-frmprice=\"3\">6290 - Alte activit\u0103\u0163i de servicii privind tehnologia informa\u0163iei<\/option><option  value=\"6310 - Prelucrarea datelor, administrarea paginilor web \u015fi activit\u0103\u0163i conexe\" data-frmprice=\"1\">6310 - Prelucrarea datelor, administrarea paginilor web \u015fi activit\u0103\u0163i conexe<\/option><option  value=\"6391 - Activit\u0103\u0163i ale portalurilor web\" data-frmprice=\"1\">6391 - Activit\u0103\u0163i ale portalurilor web<\/option><option  value=\"6392 - Alte activit\u0103\u0163i de servicii informa\u0163ionale n.c. a\" data-frmprice=\"1\">6392 - Alte activit\u0103\u0163i de servicii informa\u0163ionale n.c. a<\/option><option  value=\"6411 - Activit\u0103\u0163i ale b\u0103ncii centrale (na\u0163ionale)\" data-frmprice=\"1\">6411 - Activit\u0103\u0163i ale b\u0103ncii centrale (na\u0163ionale)<\/option><option  value=\"6419 - Alte activit\u0103\u0163i de intermedieri monetare\" data-frmprice=\"1\">6419 - Alte activit\u0103\u0163i de intermedieri monetare<\/option><option  value=\"6421 - Activit\u0103\u0163i ale holding-urilor\" data-frmprice=\"1\">6421 - Activit\u0103\u0163i ale holding-urilor<\/option><option  value=\"6422 - Activit\u0103\u0163i ale canalelor de finan\u021bare\" data-frmprice=\"1\">6422 - Activit\u0103\u0163i ale canalelor de finan\u021bare<\/option><option  value=\"6431 - Activit\u0103\u021bi ale fondurilor de investi\u021bii de pe pia\u021ba monetar\u0103 \u0219i ale fondurilor de investi\u021bii din afara pie\u021bei monetare\" data-frmprice=\"1\">6431 - Activit\u0103\u021bi ale fondurilor de investi\u021bii de pe pia\u021ba monetar\u0103 \u0219i ale fondurilor de investi\u021bii din afara pie\u021bei monetare<\/option><option  value=\"6432 - Fonduri mutuale \u015fi alte entit\u0103\u0163i financiare similare\" data-frmprice=\"1\">6432 - Fonduri mutuale \u015fi alte entit\u0103\u0163i financiare similare<\/option><option  value=\"6491 - Leasing financiar\" data-frmprice=\"1\">6491 - Leasing financiar<\/option><option  value=\"6492 - Alte activit\u0103\u0163i de creditare\" data-frmprice=\"1\">6492 - Alte activit\u0103\u0163i de creditare<\/option><option  value=\"6499 - Alte intermedieri financiare n.c.a., except\u00e2nd activit\u0103\u0163i de asigur\u0103ri \u015fi fonduri de pensii\" data-frmprice=\"1\">6499 - Alte intermedieri financiare n.c.a., except\u00e2nd activit\u0103\u0163i de asigur\u0103ri \u015fi fonduri de pensii<\/option><option  value=\"6511 - Activit\u0103\u0163i de asigur\u0103ri de via\u0163\u0103\" data-frmprice=\"1\">6511 - Activit\u0103\u0163i de asigur\u0103ri de via\u0163\u0103<\/option><option  value=\"6512 - Alte activit\u0103\u0163i de asigur\u0103ri (except\u00e2nd asigur\u0103rile de via\u0163\u0103)\" data-frmprice=\"1\">6512 - Alte activit\u0103\u0163i de asigur\u0103ri (except\u00e2nd asigur\u0103rile de via\u0163\u0103)<\/option><option  value=\"6520 - Activit\u0103\u0163i de reasigurare\" data-frmprice=\"1\">6520 - Activit\u0103\u0163i de reasigurare<\/option><option  value=\"6530 - Activit\u0103\u0163i ale fondurilor de pensii (cu excep\u0163ia celor din sistemul public de asigur\u0103ri sociale)\" data-frmprice=\"1\">6530 - Activit\u0103\u0163i ale fondurilor de pensii (cu excep\u0163ia celor din sistemul public de asigur\u0103ri sociale)<\/option><option  value=\"6611 - Administrarea pie\u0163elor financiare\" data-frmprice=\"1\">6611 - Administrarea pie\u0163elor financiare<\/option><option  value=\"6612 - Activit\u0103\u0163i de intermediere a tranzac\u0163iilor financiare\" data-frmprice=\"1\">6612 - Activit\u0103\u0163i de intermediere a tranzac\u0163iilor financiare<\/option><option  value=\"6619 - Activit\u0103\u0163i auxiliare intermedierilor financiare, except\u00e2nd activit\u0103\u0163i de asigur\u0103ri \u015fi fonduri de pensii\" data-frmprice=\"1\">6619 - Activit\u0103\u0163i auxiliare intermedierilor financiare, except\u00e2nd activit\u0103\u0163i de asigur\u0103ri \u015fi fonduri de pensii<\/option><option  value=\"6621 - Activit\u0103\u0163i de evaluare a riscului de asigurare \u015fi a pagubelor\" data-frmprice=\"1\">6621 - Activit\u0103\u0163i de evaluare a riscului de asigurare \u015fi a pagubelor<\/option><option  value=\"6622 - Activit\u0103\u0163i ale agen\u0163ilor \u015fi broker-ilor de asigur\u0103ri\" data-frmprice=\"1\">6622 - Activit\u0103\u0163i ale agen\u0163ilor \u015fi broker-ilor de asigur\u0103ri<\/option><option  value=\"6629 - Alte activit\u0103\u0163i auxiliare de asigur\u0103ri \u015fi fonduri de pensii\" data-frmprice=\"1\">6629 - Alte activit\u0103\u0163i auxiliare de asigur\u0103ri \u015fi fonduri de pensii<\/option><option  value=\"6630 - Activit\u0103\u0163i de administrare a fondurilor\" data-frmprice=\"1\">6630 - Activit\u0103\u0163i de administrare a fondurilor<\/option><option  value=\"6811 - Cump\u0103rarea \u015fi v\u00e2nzarea de bunuri imobiliare proprii\" data-frmprice=\"1\">6811 - Cump\u0103rarea \u015fi v\u00e2nzarea de bunuri imobiliare proprii<\/option><option  value=\"6812 - Dezvoltare (promovare) imobiliar\u0103\" data-frmprice=\"1\">6812 - Dezvoltare (promovare) imobiliar\u0103<\/option><option  value=\"6820 - \u00cenchirierea \u015fi sub\u00eenchirierea bunurilor imobiliare proprii sau \u00eenchiriate\" data-frmprice=\"1\">6820 - \u00cenchirierea \u015fi sub\u00eenchirierea bunurilor imobiliare proprii sau \u00eenchiriate<\/option><option  value=\"6831 - Servicii de intermediere a tranzac\u021biilor imobiliare\" data-frmprice=\"1\">6831 - Servicii de intermediere a tranzac\u021biilor imobiliare<\/option><option  value=\"6832 - Alte activit\u0103\u021bi pentru tranzac\u021bii imobiliare pe baz\u0103 de comision sau contract\" data-frmprice=\"1\">6832 - Alte activit\u0103\u021bi pentru tranzac\u021bii imobiliare pe baz\u0103 de comision sau contract<\/option><option  value=\"6910 - Activit\u0103\u0163i juridice\" data-frmprice=\"3\">6910 - Activit\u0103\u0163i juridice<\/option><option  value=\"6920 - Activit\u0103\u0163i de contabilitate \u015fi audit financiar; consultan\u0163\u0103 \u00een domeniul fiscal\" data-frmprice=\"1\">6920 - Activit\u0103\u0163i de contabilitate \u015fi audit financiar; consultan\u0163\u0103 \u00een domeniul fiscal<\/option><option  value=\"7010 - Activit\u0103\u0163i ale direc\u0163iilor(centralelor), birourilor administrative centralizate\" data-frmprice=\"1\">7010 - Activit\u0103\u0163i ale direc\u0163iilor(centralelor), birourilor administrative centralizate<\/option><option  value=\"7020 - Activit\u0103\u0163i de consultan\u0163\u0103 \u00een afaceri \u0219i management\" data-frmprice=\"1\" selected='selected'>7020 - Activit\u0103\u0163i de consultan\u0163\u0103 \u00een afaceri \u0219i management<\/option><option  value=\"710 - Extrac\u0163ia minereurilor feroase\" data-frmprice=\"1\">710 - Extrac\u0163ia minereurilor feroase<\/option><option  value=\"7111 - Activit\u0103\u0163i de arhitectur\u0103\" data-frmprice=\"1\">7111 - Activit\u0103\u0163i de arhitectur\u0103<\/option><option  value=\"7112 - Activit\u0103\u0163i de inginerie \u015fi consultan\u0163\u0103 tehnic\u0103 legate de acestea\" data-frmprice=\"1\">7112 - Activit\u0103\u0163i de inginerie \u015fi consultan\u0163\u0103 tehnic\u0103 legate de acestea<\/option><option  value=\"7120 - Activit\u0103\u0163i de test\u0103ri \u015fi analize tehnice\" data-frmprice=\"1\">7120 - Activit\u0103\u0163i de test\u0103ri \u015fi analize tehnice<\/option><option  value=\"721 - Extrac\u0163ia minereurilor de uraniu \u015fi toriu\" data-frmprice=\"1\">721 - Extrac\u0163ia minereurilor de uraniu \u015fi toriu<\/option><option  value=\"7210 - Cercetare-dezvoltare \u00een \u015ftiin\u0163e naturale \u015fi inginerie\" data-frmprice=\"1\">7210 - Cercetare-dezvoltare \u00een \u015ftiin\u0163e naturale \u015fi inginerie<\/option><option  value=\"7220 - Cercetare-dezvoltare \u00een \u015ftiin\u0163e sociale \u015fi umaniste\" data-frmprice=\"1\">7220 - Cercetare-dezvoltare \u00een \u015ftiin\u0163e sociale \u015fi umaniste<\/option><option  value=\"729 - Extrac\u0163ia altor minereuri metalifere neferoase\" data-frmprice=\"1\">729 - Extrac\u0163ia altor minereuri metalifere neferoase<\/option><option  value=\"7311 - Activit\u0103\u0163i ale agen\u0163iilor de publicitate\" data-frmprice=\"1\">7311 - Activit\u0103\u0163i ale agen\u0163iilor de publicitate<\/option><option  value=\"7312 - Servicii de reprezentare media\" data-frmprice=\"1\">7312 - Servicii de reprezentare media<\/option><option  value=\"7320 - Activit\u0103\u0163i de studiere a pie\u0163ei \u015fi de sondare a opiniei publice\" data-frmprice=\"1\">7320 - Activit\u0103\u0163i de studiere a pie\u0163ei \u015fi de sondare a opiniei publice<\/option><option  value=\"7330 - Activit\u0103\u0163i \u00een domeniul rela\u0163iilor publice \u015fi al comunic\u0103rii\" data-frmprice=\"1\">7330 - Activit\u0103\u0163i \u00een domeniul rela\u0163iilor publice \u015fi al comunic\u0103rii<\/option><option  value=\"7411 - Activit\u0103\u021bi de design industrial \u0219i vestimentar\" data-frmprice=\"1\">7411 - Activit\u0103\u021bi de design industrial \u0219i vestimentar<\/option><option  value=\"7412 - Design grafic \u0219i activit\u0103\u021bi de comunicare vizual\u0103\" data-frmprice=\"1\">7412 - Design grafic \u0219i activit\u0103\u021bi de comunicare vizual\u0103<\/option><option  value=\"7413 - Activit\u0103\u021bi de design de interior\" data-frmprice=\"1\">7413 - Activit\u0103\u021bi de design de interior<\/option><option  value=\"7414 - Alte activit\u0103\u0163i de design specializat\" data-frmprice=\"1\">7414 - Alte activit\u0103\u0163i de design specializat<\/option><option  value=\"7420 - Activit\u0103\u0163i fotografice\" data-frmprice=\"1\">7420 - Activit\u0103\u0163i fotografice<\/option><option  value=\"7430 - Activit\u0103\u0163i de traducere scris\u0103 \u015fi oral\u0103 (interpre\u0163i)\" data-frmprice=\"1\">7430 - Activit\u0103\u0163i de traducere scris\u0103 \u015fi oral\u0103 (interpre\u0163i)<\/option><option  value=\"7491 - Activit\u0103\u021bi de brokeraj \u00een materie de brevete \u0219i servicii de marketing\" data-frmprice=\"1\">7491 - Activit\u0103\u021bi de brokeraj \u00een materie de brevete \u0219i servicii de marketing<\/option><option  value=\"7499 - Alte activit\u0103\u0163i profesionale, stiin\u0163ifice \u015fi tehnice n.c.a.\" data-frmprice=\"1\">7499 - Alte activit\u0103\u0163i profesionale, stiin\u0163ifice \u015fi tehnice n.c.a.<\/option><option  value=\"7500 - Activit\u0103\u0163i veterinare\" data-frmprice=\"1\">7500 - Activit\u0103\u0163i veterinare<\/option><option  value=\"7711 - Activit\u0103\u0163i de \u00eenchiriere \u015fi leasing cu autoturisme \u015fi autovehicule rutiere u\u015foare\" data-frmprice=\"1\">7711 - Activit\u0103\u0163i de \u00eenchiriere \u015fi leasing cu autoturisme \u015fi autovehicule rutiere u\u015foare<\/option><option  value=\"7712 - Activit\u0103\u0163i de \u00eenchiriere \u015fi leasing cu autovehicule rutiere grele\" data-frmprice=\"1\">7712 - Activit\u0103\u0163i de \u00eenchiriere \u015fi leasing cu autovehicule rutiere grele<\/option><option  value=\"7721 - Activit\u0103\u0163i de \u00eenchiriere \u015fi leasing cu bunuri recrea\u0163ionale \u015fi echipament sportiv\" data-frmprice=\"1\">7721 - Activit\u0103\u0163i de \u00eenchiriere \u015fi leasing cu bunuri recrea\u0163ionale \u015fi echipament sportiv<\/option><option  value=\"7722 - Activit\u0103\u0163i de \u00eenchiriere \u015fi leasing cu alte bunuri personale \u015fi gospod\u0103re\u015fti n.c.a.\" data-frmprice=\"1\">7722 - Activit\u0103\u0163i de \u00eenchiriere \u015fi leasing cu alte bunuri personale \u015fi gospod\u0103re\u015fti n.c.a.<\/option><option  value=\"7731 - Activit\u0103\u0163i de \u00eenchiriere \u015fi leasing cu ma\u015fini \u015fi echipamente agricole\" data-frmprice=\"1\">7731 - Activit\u0103\u0163i de \u00eenchiriere \u015fi leasing cu ma\u015fini \u015fi echipamente agricole<\/option><option  value=\"7732 - Activit\u0103\u0163i de \u00eenchiriere \u015fi leasing cu ma\u015fini \u015fi echipamente pentru construc\u0163ii\" data-frmprice=\"1\">7732 - Activit\u0103\u0163i de \u00eenchiriere \u015fi leasing cu ma\u015fini \u015fi echipamente pentru construc\u0163ii<\/option><option  value=\"7733 - Activit\u0103\u0163i de \u00eenchiriere \u015fi leasing cu ma\u015fini \u015fi echipamente de birou (inclusiv calculatoare)\" data-frmprice=\"1\">7733 - Activit\u0103\u0163i de \u00eenchiriere \u015fi leasing cu ma\u015fini \u015fi echipamente de birou (inclusiv calculatoare)<\/option><option  value=\"7734 - Activit\u0103\u0163i de \u00eenchiriere \u015fi leasing cu echipamente de transport pe ap\u0103\" data-frmprice=\"1\">7734 - Activit\u0103\u0163i de \u00eenchiriere \u015fi leasing cu echipamente de transport pe ap\u0103<\/option><option  value=\"7735 - Activit\u0103\u0163i de \u00eenchiriere \u015fi leasing cu echipamente de transport aerian\" data-frmprice=\"1\">7735 - Activit\u0103\u0163i de \u00eenchiriere \u015fi leasing cu echipamente de transport aerian<\/option><option  value=\"7739 - Activit\u0103\u0163i de \u00eenchirierea \u015fi leasing cu alte ma\u015fini, echipamente \u015fi bunuri tangibile n.c.a.\" data-frmprice=\"1\">7739 - Activit\u0103\u0163i de \u00eenchirierea \u015fi leasing cu alte ma\u015fini, echipamente \u015fi bunuri tangibile n.c.a.<\/option><option  value=\"7740 - Leasing cu bunuri intangibile (cu excep\u021bia lucr\u0103rilor care fac obiectul drepturilor de  autor)\" data-frmprice=\"1\">7740 - Leasing cu bunuri intangibile (cu excep\u021bia lucr\u0103rilor care fac obiectul drepturilor de  autor)<\/option><option  value=\"7751 - Servicii de intermediere pentru \u00eenchirierea \u0219i leasingul autoturismelor, autorulotelor \u0219i remorcilor\" data-frmprice=\"1\">7751 - Servicii de intermediere pentru \u00eenchirierea \u0219i leasingul autoturismelor, autorulotelor \u0219i remorcilor<\/option><option  value=\"7752 - Servicii de intermediere pentru \u00eenchirierea \u0219i leasingul altor bunuri corporale \u0219i bunuri intangibile (except\u00e2nd financiare)\" data-frmprice=\"1\">7752 - Servicii de intermediere pentru \u00eenchirierea \u0219i leasingul altor bunuri corporale \u0219i bunuri intangibile (except\u00e2nd financiare)<\/option><option  value=\"7810 - Activit\u0103\u0163i ale agen\u0163iilor de plasare a for\u0163ei de munc\u0103\" data-frmprice=\"1\">7810 - Activit\u0103\u0163i ale agen\u0163iilor de plasare a for\u0163ei de munc\u0103<\/option><option  value=\"7820 - Activit\u0103\u021bi ale agen\u021biilor de plasare temporar\u0103 a for\u021bei de munc\u0103 \u0219i furnizarea altor resurse umane\" data-frmprice=\"1\">7820 - Activit\u0103\u021bi ale agen\u021biilor de plasare temporar\u0103 a for\u021bei de munc\u0103 \u0219i furnizarea altor resurse umane<\/option><option  value=\"7911 - Activit\u0103\u0163i ale agen\u0163iilor turistice\" data-frmprice=\"1\">7911 - Activit\u0103\u0163i ale agen\u0163iilor turistice<\/option><option  value=\"7912 - Activit\u0103\u0163i ale tur-operatorilor\" data-frmprice=\"1\">7912 - Activit\u0103\u0163i ale tur-operatorilor<\/option><option  value=\"7990 - Alte servicii de rezervare \u015fi asisten\u0163\u0103 turistic\u0103\" data-frmprice=\"1\">7990 - Alte servicii de rezervare \u015fi asisten\u0163\u0103 turistic\u0103<\/option><option  value=\"8001 - Activit\u0103\u021bi de investiga\u021bii \u0219i servicii private de protec\u021bie\" data-frmprice=\"1\">8001 - Activit\u0103\u021bi de investiga\u021bii \u0219i servicii private de protec\u021bie<\/option><option  value=\"8009 - Alte activit\u0103\u021bi de protec\u021bie n.c.a.\" data-frmprice=\"1\">8009 - Alte activit\u0103\u021bi de protec\u021bie n.c.a.<\/option><option  value=\"811 - Extrac\u0163ia pietrei ornamentale \u015fi a pietrei pentru construc\u0163ii, extrac\u0163ia pietrei calcaroase, ghipsului, cretei \u015fi a ardeziei\" data-frmprice=\"1\">811 - Extrac\u0163ia pietrei ornamentale \u015fi a pietrei pentru construc\u0163ii, extrac\u0163ia pietrei calcaroase, ghipsului, cretei \u015fi a ardeziei<\/option><option  value=\"8110 - Activit\u0103\u0163i de servicii suport combinate\" data-frmprice=\"1\">8110 - Activit\u0103\u0163i de servicii suport combinate<\/option><option  value=\"812 - Extrac\u0163ia pietri\u015fului \u015fi nisipului; extrac\u0163ia argilei \u015fi caolinului\" data-frmprice=\"1\">812 - Extrac\u0163ia pietri\u015fului \u015fi nisipului; extrac\u0163ia argilei \u015fi caolinului<\/option><option  value=\"8121 - Activit\u0103\u0163i generale de cur\u0103\u0163enie a cl\u0103dirilor\" data-frmprice=\"1\">8121 - Activit\u0103\u0163i generale de cur\u0103\u0163enie a cl\u0103dirilor<\/option><option  value=\"8122 - Activit\u0103\u0163i specializate de cur\u0103\u0163enie\" data-frmprice=\"1\">8122 - Activit\u0103\u0163i specializate de cur\u0103\u0163enie<\/option><option  value=\"8123 - Alte activit\u0103\u0163i de cur\u0103\u0163enie\" data-frmprice=\"1\">8123 - Alte activit\u0103\u0163i de cur\u0103\u0163enie<\/option><option  value=\"8130 - Activit\u0103\u0163i de \u00eente\u0163inere peisagistic\u0103\" data-frmprice=\"1\">8130 - Activit\u0103\u0163i de \u00eente\u0163inere peisagistic\u0103<\/option><option  value=\"8210 - Activit\u0103\u0163i de secretariat \u015fi servicii suport\" data-frmprice=\"1\">8210 - Activit\u0103\u0163i de secretariat \u015fi servicii suport<\/option><option  value=\"8220 - Activit\u0103\u0163i ale centrelor de intermediere telefonic\u0103 (call center)\" data-frmprice=\"1\">8220 - Activit\u0103\u0163i ale centrelor de intermediere telefonic\u0103 (call center)<\/option><option  value=\"8230 - Activit\u0103\u0163i de organizare a expozi\u0163iilor, t\u00e2rgurilor \u015fi congreselor\" data-frmprice=\"1\">8230 - Activit\u0103\u0163i de organizare a expozi\u0163iilor, t\u00e2rgurilor \u015fi congreselor<\/option><option  value=\"8240 - Activit\u0103\u021bi de intermediere pentru servicii suport pentru \u00eentreprinderi n.c.a.\" data-frmprice=\"1\">8240 - Activit\u0103\u021bi de intermediere pentru servicii suport pentru \u00eentreprinderi n.c.a.<\/option><option  value=\"8291 - Activit\u0103\u0163i ale agen\u0163iilor de colectare \u015fi a birourilor (oficiilor) de raportare a creditului\" data-frmprice=\"1\">8291 - Activit\u0103\u0163i ale agen\u0163iilor de colectare \u015fi a birourilor (oficiilor) de raportare a creditului<\/option><option  value=\"8292 - Activit\u0103\u0163i de ambalare\" data-frmprice=\"1\">8292 - Activit\u0103\u0163i de ambalare<\/option><option  value=\"8299 - Alte activit\u0103\u0163i de servicii suport pentru \u00eentreprinderi n.c.a.\" data-frmprice=\"1\">8299 - Alte activit\u0103\u0163i de servicii suport pentru \u00eentreprinderi n.c.a.<\/option><option  value=\"8411 - Activit\u0103\u021bi de administra\u0163ie public\u0103 general\u0103\" data-frmprice=\"1\">8411 - Activit\u0103\u021bi de administra\u0163ie public\u0103 general\u0103<\/option><option  value=\"8412 - Reglementarea activit\u0103\u0163ilor organismelor care presteaz\u0103 servicii \u00een domeniul \u00eengrijirii s\u0103n\u0103t\u0103\u0163ii, \u00eenv\u0103\u0163\u0103m\u00e2ntului, ....\" data-frmprice=\"1\">8412 - Reglementarea activit\u0103\u0163ilor organismelor care presteaz\u0103 servicii \u00een domeniul \u00eengrijirii s\u0103n\u0103t\u0103\u0163ii, \u00eenv\u0103\u0163\u0103m\u00e2ntului, ....<\/option><option  value=\"8413 - Reglementarea \u015fi eficientizarea activit\u0103\u0163ilor economice\" data-frmprice=\"1\">8413 - Reglementarea \u015fi eficientizarea activit\u0103\u0163ilor economice<\/option><option  value=\"8421 - Activit\u0103\u0163i de afaceri externe\" data-frmprice=\"1\">8421 - Activit\u0103\u0163i de afaceri externe<\/option><option  value=\"8422 - Activit\u0103\u0163i de ap\u0103rare na\u0163ional\u0103\" data-frmprice=\"1\">8422 - Activit\u0103\u0163i de ap\u0103rare na\u0163ional\u0103<\/option><option  value=\"8423 - Activit\u0103\u0163i de justi\u0163ie\" data-frmprice=\"1\">8423 - Activit\u0103\u0163i de justi\u0163ie<\/option><option  value=\"8424 - Activit\u0103\u0163i de ordine public\u0103 \u015fi de protec\u0163ie civil\u0103\" data-frmprice=\"1\">8424 - Activit\u0103\u0163i de ordine public\u0103 \u015fi de protec\u0163ie civil\u0103<\/option><option  value=\"8425 - Activit\u0103\u0163i de lupt\u0103 \u00eempotriva incendiilor \u015fi de prevenire a acestora\" data-frmprice=\"1\">8425 - Activit\u0103\u0163i de lupt\u0103 \u00eempotriva incendiilor \u015fi de prevenire a acestora<\/option><option  value=\"8430 - Activit\u0103\u0163i de protec\u0163ie social\u0103 obligatorie\" data-frmprice=\"1\">8430 - Activit\u0103\u0163i de protec\u0163ie social\u0103 obligatorie<\/option><option  value=\"8510 - \u00cenv\u0103\u0163\u0103m\u00e2nt pre\u015fcolar\" data-frmprice=\"1\">8510 - \u00cenv\u0103\u0163\u0103m\u00e2nt pre\u015fcolar<\/option><option  value=\"8520 - \u00cenv\u0103\u0163\u0103m\u00e2nt primar\" data-frmprice=\"1\">8520 - \u00cenv\u0103\u0163\u0103m\u00e2nt primar<\/option><option  value=\"8531 - \u00cenv\u0103\u0163\u0103m\u00e2nt secundar general\" data-frmprice=\"1\">8531 - \u00cenv\u0103\u0163\u0103m\u00e2nt secundar general<\/option><option  value=\"8532 - \u00cenv\u0103\u0163\u0103m\u00e2nt secundar, tehnic sau profesional\" data-frmprice=\"1\">8532 - \u00cenv\u0103\u0163\u0103m\u00e2nt secundar, tehnic sau profesional<\/option><option  value=\"8533 - \u00cenv\u0103\u0163\u0103m\u00e2nt post-secundar, non-universitar\" data-frmprice=\"1\">8533 - \u00cenv\u0103\u0163\u0103m\u00e2nt post-secundar, non-universitar<\/option><option  value=\"8540 - \u00cenv\u0103\u0163\u0103m\u00e2nt superior universitar\" data-frmprice=\"1\">8540 - \u00cenv\u0103\u0163\u0103m\u00e2nt superior universitar<\/option><option  value=\"8551 - \u00cenv\u0103\u0163\u0103m\u00e2nt \u00een domeniul sportiv \u015fi recrea\u0163ional\" data-frmprice=\"1\">8551 - \u00cenv\u0103\u0163\u0103m\u00e2nt \u00een domeniul sportiv \u015fi recrea\u0163ional<\/option><option  value=\"8552 - \u00cenv\u0103\u0163\u0103m\u00e2nt \u00een domeniul cultural (muzic\u0103, teatru, dans, arte plastice, etc.)\" data-frmprice=\"1\">8552 - \u00cenv\u0103\u0163\u0103m\u00e2nt \u00een domeniul cultural (muzic\u0103, teatru, dans, arte plastice, etc.)<\/option><option  value=\"8553 - \u015ecoli de conducere (pilotaj)\" data-frmprice=\"1\">8553 - \u015ecoli de conducere (pilotaj)<\/option><option  value=\"8559 - Alte forme de \u00eenv\u0103\u0163\u0103m\u00e2nt n.c.a.\" data-frmprice=\"1\">8559 - Alte forme de \u00eenv\u0103\u0163\u0103m\u00e2nt n.c.a.<\/option><option  value=\"8561 - Activit\u0103\u021bi de intermediere pentru cursuri \u0219i tutori (\u00eendrum\u0103tori, profesori)\" data-frmprice=\"1\">8561 - Activit\u0103\u021bi de intermediere pentru cursuri \u0219i tutori (\u00eendrum\u0103tori, profesori)<\/option><option  value=\"8569 - Activit\u0103\u0163i de servicii suport pentru \u00eenv\u0103\u0163\u0103m\u00e2nt\" data-frmprice=\"1\">8569 - Activit\u0103\u0163i de servicii suport pentru \u00eenv\u0103\u0163\u0103m\u00e2nt<\/option><option  value=\"8610 - Activit\u0103\u0163i de asisten\u0163\u0103 spitaliceasc\u0103\" data-frmprice=\"1\">8610 - Activit\u0103\u0163i de asisten\u0163\u0103 spitaliceasc\u0103<\/option><option  value=\"8621 - Activit\u0103\u0163i de asisten\u0163\u0103 medical\u0103 general\u0103\" data-frmprice=\"3\">8621 - Activit\u0103\u0163i de asisten\u0163\u0103 medical\u0103 general\u0103<\/option><option  value=\"8622 - Activit\u0103\u0163i de asisten\u0163\u0103 medical\u0103 specializat\u0103\" data-frmprice=\"3\">8622 - Activit\u0103\u0163i de asisten\u0163\u0103 medical\u0103 specializat\u0103<\/option><option  value=\"8623 - Activit\u0103\u0163i de asisten\u0163\u0103 stomatologic\u0103\" data-frmprice=\"3\">8623 - Activit\u0103\u0163i de asisten\u0163\u0103 stomatologic\u0103<\/option><option  value=\"8691 - Servicii de diagnostic imagistic \u0219i activit\u0103\u021bi ale laboratoarelor medicale\" data-frmprice=\"1\">8691 - Servicii de diagnostic imagistic \u0219i activit\u0103\u021bi ale laboratoarelor medicale<\/option><option  value=\"8692 - Transportul pacien\u021bilor cu ambulan\u021ba\" data-frmprice=\"1\">8692 - Transportul pacien\u021bilor cu ambulan\u021ba<\/option><option  value=\"8693 - Activit\u0103\u021bi ale psihologilor \u0219i psihoterapeu\u021bilor, cu excep\u021bia medicilor\" data-frmprice=\"1\">8693 - Activit\u0103\u021bi ale psihologilor \u0219i psihoterapeu\u021bilor, cu excep\u021bia medicilor<\/option><option  value=\"8694 - Activit\u0103\u021bi ale infirmierelor \u0219i moa\u0219elor\" data-frmprice=\"1\">8694 - Activit\u0103\u021bi ale infirmierelor \u0219i moa\u0219elor<\/option><option  value=\"8695 - Activit\u0103\u021bi de fizioterapie\" data-frmprice=\"1\">8695 - Activit\u0103\u021bi de fizioterapie<\/option><option  value=\"8696 - Activit\u0103\u021bi de medicin\u0103 tradi\u021bional\u0103, complementar\u0103 \u0219i alternativ\u0103\" data-frmprice=\"1\">8696 - Activit\u0103\u021bi de medicin\u0103 tradi\u021bional\u0103, complementar\u0103 \u0219i alternativ\u0103<\/option><option  value=\"8697 - Servicii de intermediere pentru servicii medicale, stomatologice \u0219i pentru alte servicii referitoare la s\u0103n\u0103tatea uman\u0103\" data-frmprice=\"1\">8697 - Servicii de intermediere pentru servicii medicale, stomatologice \u0219i pentru alte servicii referitoare la s\u0103n\u0103tatea uman\u0103<\/option><option  value=\"8699 - Alte activit\u0103\u0163i referitoare la s\u0103n\u0103tatea uman\u0103 n.c.a.\" data-frmprice=\"3\">8699 - Alte activit\u0103\u0163i referitoare la s\u0103n\u0103tatea uman\u0103 n.c.a.<\/option><option  value=\"8710 - Activit\u0103\u0163i ale centrelor de \u00eengrijire medical\u0103\" data-frmprice=\"1\">8710 - Activit\u0103\u0163i ale centrelor de \u00eengrijire medical\u0103<\/option><option  value=\"8720 - Activit\u0103\u0163i ale centrelor de recuperare pshic\u0103 \u015fi de dezintoxicare, exclusiv spitale\" data-frmprice=\"1\">8720 - Activit\u0103\u0163i ale centrelor de recuperare pshic\u0103 \u015fi de dezintoxicare, exclusiv spitale<\/option><option  value=\"8730 - Activit\u0103\u0163i ale c\u0103minelor de b\u0103tr\u00e2ni \u015fi ale c\u0103minelor pentru persoane cu dizabilit\u0103\u021bi aflate \u00een incapacitate de a se \u00eengriji singure\" data-frmprice=\"1\">8730 - Activit\u0103\u0163i ale c\u0103minelor de b\u0103tr\u00e2ni \u015fi ale c\u0103minelor pentru persoane cu dizabilit\u0103\u021bi aflate \u00een incapacitate de a se \u00eengriji singure<\/option><option  value=\"8791 - Activit\u0103\u021bi de intermediere pentru servicii de \u00eengrijire la domiciliu\" data-frmprice=\"1\">8791 - Activit\u0103\u021bi de intermediere pentru servicii de \u00eengrijire la domiciliu<\/option><option  value=\"8799 - Alte activit\u0103\u0163i de asisten\u0163\u0103 social\u0103, cu cazare n.c.a.\" data-frmprice=\"1\">8799 - Alte activit\u0103\u0163i de asisten\u0163\u0103 social\u0103, cu cazare n.c.a.<\/option><option  value=\"8810 - Activit\u0103\u0163i de asisten\u0163\u0103 social\u0103, f\u0103r\u0103 cazare, pentru b\u0103tr\u00e2ni \u015fi pentru persoane cu dizabilit\u0103\u021bi aflate \u00een incapacitate de a se \u00eengriji singure\" data-frmprice=\"1\">8810 - Activit\u0103\u0163i de asisten\u0163\u0103 social\u0103, f\u0103r\u0103 cazare, pentru b\u0103tr\u00e2ni \u015fi pentru persoane cu dizabilit\u0103\u021bi aflate \u00een incapacitate de a se \u00eengriji singure<\/option><option  value=\"8891 - Activit\u0103\u0163i de \u00eengrijire zilnic\u0103 pentru copii\" data-frmprice=\"1\">8891 - Activit\u0103\u0163i de \u00eengrijire zilnic\u0103 pentru copii<\/option><option  value=\"8899 - Alte activit\u0103\u0163i de asisten\u0163\u0103 social\u0103, f\u0103r\u0103 cazare, n.c.a.\" data-frmprice=\"1\">8899 - Alte activit\u0103\u0163i de asisten\u0163\u0103 social\u0103, f\u0103r\u0103 cazare, n.c.a.<\/option><option  value=\"891 - Extrac\u0163ia mineralelor pentru industria chimic\u0103 \u015fi a \u00eengr\u0103\u015f\u0103mintelor naturale\" data-frmprice=\"1\">891 - Extrac\u0163ia mineralelor pentru industria chimic\u0103 \u015fi a \u00eengr\u0103\u015f\u0103mintelor naturale<\/option><option  value=\"892 - Extrac\u0163ia turbei\" data-frmprice=\"1\">892 - Extrac\u0163ia turbei<\/option><option  value=\"893 - Extrac\u0163ia s\u0103rii\" data-frmprice=\"1\">893 - Extrac\u0163ia s\u0103rii<\/option><option  value=\"899 - Alte activit\u0103\u0163i extractive n.c.a.\" data-frmprice=\"1\">899 - Alte activit\u0103\u0163i extractive n.c.a.<\/option><option  value=\"9011 - Activit\u0103\u021bi de crea\u021bie literar\u0103 \u0219i compozi\u021bie muzical\u0103\" data-frmprice=\"1\">9011 - Activit\u0103\u021bi de crea\u021bie literar\u0103 \u0219i compozi\u021bie muzical\u0103<\/option><option  value=\"9012 - Activit\u0103\u021bi de crea\u021bie \u00een domeniul artelor vizuale\" data-frmprice=\"1\">9012 - Activit\u0103\u021bi de crea\u021bie \u00een domeniul artelor vizuale<\/option><option  value=\"9013 - Alte activit\u0103\u021bi de crea\u021bie artistic\u0103\" data-frmprice=\"1\">9013 - Alte activit\u0103\u021bi de crea\u021bie artistic\u0103<\/option><option  value=\"9020 - Activit\u0103\u0163i de interpretare artistic\u0103 (spectacole)\" data-frmprice=\"1\">9020 - Activit\u0103\u0163i de interpretare artistic\u0103 (spectacole)<\/option><option  value=\"9031 - Activit\u0103\u0163i de gestionare a s\u0103lilor \u0219i amplasamentelor de spectacole\" data-frmprice=\"1\">9031 - Activit\u0103\u0163i de gestionare a s\u0103lilor \u0219i amplasamentelor de spectacole<\/option><option  value=\"9039 - Alte activit\u0103\u0163i suport pentru crea\u021bie \u0219i interpretare artistic\u0103\" data-frmprice=\"1\">9039 - Alte activit\u0103\u0163i suport pentru crea\u021bie \u0219i interpretare artistic\u0103<\/option><option  value=\"910 - Activit\u0103\u0163i de servicii anexe extrac\u0163iei petrolului brut \u015fi gazelor naturale\" data-frmprice=\"1\">910 - Activit\u0103\u0163i de servicii anexe extrac\u0163iei petrolului brut \u015fi gazelor naturale<\/option><option  value=\"9111 - Activit\u0103\u0163i ale bibliotecilor\" data-frmprice=\"1\">9111 - Activit\u0103\u0163i ale bibliotecilor<\/option><option  value=\"9112 - Activit\u0103\u0163i ale arhivelor\" data-frmprice=\"1\">9112 - Activit\u0103\u0163i ale arhivelor<\/option><option  value=\"9121 - Activit\u0103\u021bi ale muzeelor \u0219i colec\u021biilor\" data-frmprice=\"1\">9121 - Activit\u0103\u021bi ale muzeelor \u0219i colec\u021biilor<\/option><option  value=\"9122 - Activit\u0103\u021bi ale siturilor \u0219i monumentelor istorice\" data-frmprice=\"1\">9122 - Activit\u0103\u021bi ale siturilor \u0219i monumentelor istorice<\/option><option  value=\"9130 - Activit\u0103\u021bi de conservare, restaurare \u0219i alte activit\u0103\u021bi suport pentru patrimoniul cultural\" data-frmprice=\"1\">9130 - Activit\u0103\u021bi de conservare, restaurare \u0219i alte activit\u0103\u021bi suport pentru patrimoniul cultural<\/option><option  value=\"9141 - Activit\u0103\u0163i ale gr\u0103dinilor botanice \u0219i zoologice\" data-frmprice=\"1\">9141 - Activit\u0103\u0163i ale gr\u0103dinilor botanice \u0219i zoologice<\/option><option  value=\"9142 - Activit\u0103\u0163i ale rezerva\u0163iilor naturale\" data-frmprice=\"1\">9142 - Activit\u0103\u0163i ale rezerva\u0163iilor naturale<\/option><option  value=\"9200 - Activit\u0103\u0163i de jocuri de noroc \u015fi pariuri\" data-frmprice=\"1\">9200 - Activit\u0103\u0163i de jocuri de noroc \u015fi pariuri<\/option><option  value=\"9311 - Activit\u0103\u0163i ale bazelor sportive\" data-frmprice=\"1\">9311 - Activit\u0103\u0163i ale bazelor sportive<\/option><option  value=\"9312 - Activit\u0103\u0163i ale cluburilor sportive\" data-frmprice=\"1\">9312 - Activit\u0103\u0163i ale cluburilor sportive<\/option><option  value=\"9313 - Activit\u0103\u0163i ale centrelor de fitness\" data-frmprice=\"1\">9313 - Activit\u0103\u0163i ale centrelor de fitness<\/option><option  value=\"9319 - Alte activit\u0103\u0163i sportive n.c.a\" data-frmprice=\"1\">9319 - Alte activit\u0103\u0163i sportive n.c.a<\/option><option  value=\"9321 - Activit\u0103\u021bi ale parcurilor tematice \u0219i de distrac\u0163ii\" data-frmprice=\"1\">9321 - Activit\u0103\u021bi ale parcurilor tematice \u0219i de distrac\u0163ii<\/option><option  value=\"9329 - Alte activit\u0103\u0163i recreative \u015fi distractive n.c.a.\" data-frmprice=\"1\">9329 - Alte activit\u0103\u0163i recreative \u015fi distractive n.c.a.<\/option><option  value=\"9411 - Activit\u0103\u0163i ale organiza\u0163iilor economice \u015fi patronale\" data-frmprice=\"1\">9411 - Activit\u0103\u0163i ale organiza\u0163iilor economice \u015fi patronale<\/option><option  value=\"9412 - Activit\u0103\u0163i ale organiza\u0163iilor profesionale\" data-frmprice=\"1\">9412 - Activit\u0103\u0163i ale organiza\u0163iilor profesionale<\/option><option  value=\"9420 - Activit\u0103\u0163i ale sindicatelor salaria\u0163ilor\" data-frmprice=\"1\">9420 - Activit\u0103\u0163i ale sindicatelor salaria\u0163ilor<\/option><option  value=\"9491 - Activit\u0103\u0163i ale organiza\u0163iilor religioase\" data-frmprice=\"1\">9491 - Activit\u0103\u0163i ale organiza\u0163iilor religioase<\/option><option  value=\"9492 - Activit\u0103\u0163i ale organiza\u0163iilor politice\" data-frmprice=\"1\">9492 - Activit\u0103\u0163i ale organiza\u0163iilor politice<\/option><option  value=\"9499 - Activit\u0103\u0163i ale altor organiza\u0163ii n.c.a.\" data-frmprice=\"1\">9499 - Activit\u0103\u0163i ale altor organiza\u0163ii n.c.a.<\/option><option  value=\"9510 - Repararea \u0219i \u00eentre\u021binerea calculatoarelor \u015fi a echipamentelor de comunica\u0163ii\" data-frmprice=\"1\">9510 - Repararea \u0219i \u00eentre\u021binerea calculatoarelor \u015fi a echipamentelor de comunica\u0163ii<\/option><option  value=\"9521 - Repararea \u0219i \u00eentre\u021binerea aparatelor electronice de uz casnic\" data-frmprice=\"1\">9521 - Repararea \u0219i \u00eentre\u021binerea aparatelor electronice de uz casnic<\/option><option  value=\"9522 - Repararea \u0219i \u00eentre\u021binerea dispozitivelor de uz gospod\u0103resc \u015fi a echipamentelor pentru cas\u0103 \u015fi gr\u0103din\u0103\" data-frmprice=\"1\">9522 - Repararea \u0219i \u00eentre\u021binerea dispozitivelor de uz gospod\u0103resc \u015fi a echipamentelor pentru cas\u0103 \u015fi gr\u0103din\u0103<\/option><option  value=\"9523 - Repararea \u0219i \u00eentre\u021binerea \u00eenc\u0103l\u0163\u0103mintei \u015fi a articolelor din piele\" data-frmprice=\"1\">9523 - Repararea \u0219i \u00eentre\u021binerea \u00eenc\u0103l\u0163\u0103mintei \u015fi a articolelor din piele<\/option><option  value=\"9524 - Repararea \u0219i \u00eentre\u021binerea mobilei \u015fi a furniturilor casnice\" data-frmprice=\"1\">9524 - Repararea \u0219i \u00eentre\u021binerea mobilei \u015fi a furniturilor casnice<\/option><option  value=\"9525 - Repararea \u0219i \u00eentre\u021binerea ceasurilor \u015fi a bijuteriilor\" data-frmprice=\"1\">9525 - Repararea \u0219i \u00eentre\u021binerea ceasurilor \u015fi a bijuteriilor<\/option><option  value=\"9529 - Repararea \u0219i \u00eentre\u021binerea articolelor de uz personal \u015fi gospod\u0103resc n.c.a.\" data-frmprice=\"1\">9529 - Repararea \u0219i \u00eentre\u021binerea articolelor de uz personal \u015fi gospod\u0103resc n.c.a.<\/option><option  value=\"9531 - Repararea \u0219i \u00eentre\u021binerea autovehiculelor\" data-frmprice=\"1\">9531 - Repararea \u0219i \u00eentre\u021binerea autovehiculelor<\/option><option  value=\"9532 - Repararea \u0219i \u00eentre\u021binerea motocicletelor\" data-frmprice=\"1\">9532 - Repararea \u0219i \u00eentre\u021binerea motocicletelor<\/option><option  value=\"9540 - Servicii de intermediere pentru repararea \u0219i \u00eentre\u021binerea calculatoarelor, a articolelor personale \u0219i de uz gospod\u0103resc, ...\" data-frmprice=\"1\">9540 - Servicii de intermediere pentru repararea \u0219i \u00eentre\u021binerea calculatoarelor, a articolelor personale \u0219i de uz gospod\u0103resc, ...<\/option><option  value=\"9610 - Sp\u0103larea \u015fi cur\u0103\u0163area articolelor textile \u015fi a produselor din blan\u0103\" data-frmprice=\"1\">9610 - Sp\u0103larea \u015fi cur\u0103\u0163area articolelor textile \u015fi a produselor din blan\u0103<\/option><option  value=\"9621 - Activit\u0103\u021bi de coafur\u0103 \u015fi frizerie\" data-frmprice=\"1\">9621 - Activit\u0103\u021bi de coafur\u0103 \u015fi frizerie<\/option><option  value=\"9622 - Activit\u0103\u021bi de tratament \u0219i \u00eenfrumuse\u021bare\" data-frmprice=\"1\">9622 - Activit\u0103\u021bi de tratament \u0219i \u00eenfrumuse\u021bare<\/option><option  value=\"9623 - Activit\u0103\u021bi ale centrelor spa, saunelor \u0219i bailor de abur\" data-frmprice=\"1\">9623 - Activit\u0103\u021bi ale centrelor spa, saunelor \u0219i bailor de abur<\/option><option  value=\"9630 - Activit\u0103\u0163i de pompe funebre \u015fi similare\" data-frmprice=\"1\">9630 - Activit\u0103\u0163i de pompe funebre \u015fi similare<\/option><option  value=\"9640 - Activit\u0103\u021bi de intermediere pentru servicii personale\" data-frmprice=\"1\">9640 - Activit\u0103\u021bi de intermediere pentru servicii personale<\/option><option  value=\"9691 - Activit\u0103\u021bi de servicii personale la domiciliu\" data-frmprice=\"1\">9691 - Activit\u0103\u021bi de servicii personale la domiciliu<\/option><option  value=\"9699 - Alte servicii personale n.c.a.\" data-frmprice=\"1\">9699 - Alte servicii personale n.c.a.<\/option><option  value=\"9700 - Activit\u0103\u0163i ale gospod\u0103riilor private \u00een calitate de angajator de personal casnic\" data-frmprice=\"1\">9700 - Activit\u0103\u0163i ale gospod\u0103riilor private \u00een calitate de angajator de personal casnic<\/option><option  value=\"9810 - Activit\u0103\u0163i ale gospod\u0103riilor private de producere de bunuri destinate consumului propriu\" data-frmprice=\"1\">9810 - Activit\u0103\u0163i ale gospod\u0103riilor private de producere de bunuri destinate consumului propriu<\/option><option  value=\"9820 - Activit\u0103\u0163i ale gospod\u0103riilor private de producere de servicii pentru scopuri proprii\" data-frmprice=\"1\">9820 - Activit\u0103\u0163i ale gospod\u0103riilor private de producere de servicii pentru scopuri proprii<\/option><option  value=\"990 - Activit\u0103\u0163i de servicii anexe pentru extrac\u0163ia mineralelor\" data-frmprice=\"1\">990 - Activit\u0103\u0163i de servicii anexe pentru extrac\u0163ia mineralelor<\/option><option  value=\"9900 - Activit\u0103\u0163i ale organiza\u0163iilor \u015fi organismelor extrateritoriale\" data-frmprice=\"1\">9900 - Activit\u0103\u0163i ale organiza\u0163iilor \u015fi organismelor extrateritoriale<\/option><\/select>\n<\/div>\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_280_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm_first frm_fourth\">\r\n\t<label for=\"field_mlvnk2\" id=\"field_mlvnk2_label\" class=\"frm_primary_label\">Venit lunar estimat\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\">*<\/span>\r\n\t<\/label>\r\n\t<input type=\"number\" id=\"field_mlvnk2\" name=\"item_meta[280]\" value=\"5000\" data-sectionid=\"276\"  data-frmval=\"5000\" data-reqmsg=\"Venit lunar estimat cannot be blank.\" aria-required=\"true\" data-invmsg=\"Venit lunar estimat is invalid\" aria-invalid=\"false\"   min=\"0\" max=\"9999999\" step=\"any\" \/>\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_281_container\" class=\"frm_form_field form-field  frm_top_container frm_fourth\">\r\n\t<label for=\"field_2rpdi2\" id=\"field_2rpdi2_label\" class=\"frm_primary_label\">Cheltuieli lunare estimate\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t<input type=\"number\" id=\"field_2rpdi2\" name=\"item_meta[281]\" value=\"0\" data-sectionid=\"276\"  data-frmval=\"0\" data-invmsg=\"Cheltuieli lunare estimate is invalid\" aria-invalid=\"false\"   min=\"0\" max=\"9999999\" step=\"any\" \/>\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_282_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm_fourth\">\r\n\t<label for=\"field_cvge12\" id=\"field_cvge12_label\" class=\"frm_primary_label\">Perioad\u0103 activitate (luni)\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\">*<\/span>\r\n\t<\/label>\r\n\t\t\t<select name=\"item_meta[282]\" id=\"field_cvge12\"  data-sectionid=\"276\"  data-reqmsg=\"Perioad\u0103 activitate (luni) cannot be blank.\" aria-required=\"true\" data-invmsg=\"Perioad\u0103 activitate (luni) is invalid\" aria-invalid=\"false\"  >\n\t\t<option  value=\"12\">12<\/option><option  value=\"11\">11<\/option><option  value=\"10\">10<\/option><option  value=\"9\">9<\/option><option  value=\"8\">8<\/option><option  value=\"7\">7<\/option><option  value=\"6\">6<\/option><option  value=\"5\">5<\/option><option  value=\"4\">4<\/option><option  value=\"3\">3<\/option><option  value=\"2\">2<\/option><option  value=\"1\">1<\/option>\t<\/select>\n\t\r\n\t\r\n\t\r\n<\/div>\n\t\t<input  type=\"hidden\" name=\"item_meta[283]\" id=\"field_qid5n3\" value=\"\"  data-sectionid=\"276\"     \/>\n\t\t\t\t<input  type=\"hidden\" name=\"item_meta[284]\" id=\"field_5a2gk3\" value=\"\"     \/>\n\t\t\t\t<input  type=\"hidden\" name=\"item_meta[285]\" id=\"field_4j18p2\" value=\"\"     \/>\n\t\t\t\t<input  type=\"hidden\" name=\"item_meta[351]\" id=\"field_1wn\" value=\"\"  data-sectionid=\"276\"     \/>\n\t\t\t\t<input  type=\"hidden\" name=\"item_meta[352]\" id=\"field_pznrq\" value=\"\"     \/>\n\t\t\t\t<input  type=\"hidden\" name=\"item_meta[353]\" id=\"field_nph5u\" value=\"\"     \/>\n\t\t<\/div>\n<div id=\"frm_field_287_container\" class=\"frm_form_field frm_section_heading form-field  frm3 frm_first\">\r\n<h3 class=\"frm_pos_top frm_section_spacing\">Salariat<\/h3>\r\n\r\n\r\n\t\t<input  type=\"hidden\" name=\"item_meta[288]\" id=\"field_rj1253\" value=\"\"  data-sectionid=\"287\"     \/>\n\t\t<div id=\"frm_field_289_container\" class=\"frm_form_field form-field  frm_left_container frm12 frm_first\">\r\n\t<label for=\"field_h2rbv3\" id=\"field_h2rbv3_label\" class=\"frm_primary_label\">Salariul brut total:\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t<p class=\"frm_total_formatted\" data-prepend=\"\" data-append=\"\"><\/p><div class=\"frm_with_box frm_hidden\"><input type=\"number\" id=\"field_h2rbv3\" name=\"item_meta[289]\" value=\"\" readonly=\"readonly\"  data-sectionid=\"287\"  data-invmsg=\"Salariul brut total: is invalid\" aria-invalid=\"false\"   min=\"0\" max=\"9999999\" step=\"1\" \/><\/div>\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_290_container\" class=\"frm_form_field form-field  frm_left_container frm12 frm_first\">\r\n\t<label for=\"field_d27t3\" id=\"field_d27t3_label\" class=\"frm_primary_label\">CAS datorat\u0103:\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t<p class=\"frm_total_formatted\" data-prepend=\"\" data-append=\"\"><\/p><div class=\"frm_with_box frm_hidden\"><input type=\"number\" id=\"field_d27t3\" name=\"item_meta[290]\" value=\"\" readonly=\"readonly\"  data-sectionid=\"287\"  data-invmsg=\"CAS datorat\u0103: is invalid\" aria-invalid=\"false\"   min=\"0\" max=\"9999999\" step=\"any\" \/><\/div>\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_291_container\" class=\"frm_form_field form-field  frm_left_container frm12 frm_first\">\r\n\t<label for=\"field_dse6t3\" id=\"field_dse6t3_label\" class=\"frm_primary_label\">CASS datorat\u0103:\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t<p class=\"frm_total_formatted\" data-prepend=\"\" data-append=\"\"><\/p><div class=\"frm_with_box frm_hidden\"><input type=\"number\" id=\"field_dse6t3\" name=\"item_meta[291]\" value=\"\" readonly=\"readonly\"  data-sectionid=\"287\"  data-invmsg=\"CASS datorat\u0103: is invalid\" aria-invalid=\"false\"   min=\"0\" max=\"9999999\" step=\"any\" \/><\/div>\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_292_container\" class=\"frm_form_field form-field  frm_left_container frm12 frm_first\">\r\n\t<label for=\"field_3zutl3\" id=\"field_3zutl3_label\" class=\"frm_primary_label\">Impozit pe venit:\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t<p class=\"frm_total_formatted\" data-prepend=\"\" data-append=\"\"><\/p><div class=\"frm_with_box frm_hidden\"><input type=\"number\" id=\"field_3zutl3\" name=\"item_meta[292]\" value=\"\" readonly=\"readonly\"  data-sectionid=\"287\"  data-invmsg=\"Impozit pe venit: is invalid\" aria-invalid=\"false\"   min=\"0\" max=\"9999999\" step=\"any\" \/><\/div>\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_293_container\" class=\"frm_form_field  frm_html_container form-field\">&nbsp; &nbsp;<span style=\"text-decoration: underline;\">Rezultat calcul:<\/span><\/div>\n<div id=\"frm_field_294_container\" class=\"frm_form_field form-field  frm_left_container frm12 frm_first\">\r\n\t<label for=\"field_1x1mt3\" id=\"field_1x1mt3_label\" class=\"frm_primary_label\">Taxe datorate:\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t<p class=\"frm_total_formatted\" data-prepend=\"\" data-append=\"\"><\/p><div class=\"frm_with_box frm_hidden\"><input type=\"number\" id=\"field_1x1mt3\" name=\"item_meta[294]\" value=\"\" readonly=\"readonly\"  data-sectionid=\"287\"  data-invmsg=\"Taxe datorate: is invalid\" aria-invalid=\"false\"   min=\"0\" max=\"9999999\" step=\"any\" \/><\/div>\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_295_container\" class=\"frm_form_field form-field  frm_left_container frm12 frm_first\">\r\n\t<label for=\"field_va2jg3\" id=\"field_va2jg3_label\" class=\"frm_primary_label\">Salariul net total:\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t<p class=\"frm_total_formatted\" data-prepend=\"\" data-append=\"\"><\/p><div class=\"frm_with_box frm_hidden\"><input type=\"number\" id=\"field_va2jg3\" name=\"item_meta[295]\" value=\"\" readonly=\"readonly\"  data-sectionid=\"287\"  data-invmsg=\"Salariul net total: is invalid\" aria-invalid=\"false\"   min=\"0\" max=\"9999999\" step=\"any\" \/><\/div>\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_296_container\" class=\"frm_form_field form-field  frm_left_container frm12 frm_first\">\r\n\t<label for=\"field_3nplk2\" id=\"field_3nplk2_label\" class=\"frm_primary_label\">Salariul net lunar:\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t<p class=\"frm_total_formatted\" data-prepend=\"\" data-append=\"\"><\/p><div class=\"frm_with_box frm_hidden\"><input type=\"number\" id=\"field_3nplk2\" name=\"item_meta[296]\" value=\"\" readonly=\"readonly\"  data-sectionid=\"287\"  data-invmsg=\"Salariul net lunar: is invalid\" aria-invalid=\"false\"   min=\"0\" max=\"9999999\" step=\"any\" \/><\/div>\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_297_container\" class=\"frm_form_field form-field  frm_left_container frm12 frm_first\">\r\n\t<label for=\"field_cal403\" id=\"field_cal403_label\" class=\"frm_primary_label\">Procent taxe din brut:\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t<p class=\"frm_total_formatted\" data-prepend=\"\" data-append=\"\"><\/p><div class=\"frm_with_box frm_hidden\"><input type=\"number\" id=\"field_cal403\" name=\"item_meta[297]\" value=\"\" readonly=\"readonly\"  data-sectionid=\"287\"  data-invmsg=\"Procent taxe din brut: is invalid\" aria-invalid=\"false\"   min=\"0\" max=\"9999999\" step=\"any\" \/><\/div>\r\n\t\r\n\t\r\n<\/div>\n<\/div>\n<div id=\"frm_field_299_container\" class=\"frm_form_field frm_section_heading form-field  frm3\">\r\n<h3 class=\"frm_pos_top frm_section_spacing\">PFA Sistem Real<\/h3>\r\n\r\n\r\n\t\t<input  type=\"hidden\" name=\"item_meta[300]\" id=\"field_zxk8i3\" value=\"\"  data-sectionid=\"299\"     \/>\n\t\t<div id=\"frm_field_301_container\" class=\"frm_form_field form-field  frm_left_container frm12 frm_first\">\r\n\t<label for=\"field_5klcx3\" id=\"field_5klcx3_label\" class=\"frm_primary_label\">Venit net realizat:\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t<p class=\"frm_total_formatted\" data-prepend=\"\" data-append=\"\"><\/p><div class=\"frm_with_box frm_hidden\"><input type=\"number\" id=\"field_5klcx3\" name=\"item_meta[301]\" value=\"\" readonly=\"readonly\"  data-sectionid=\"299\"  data-invmsg=\"Venit net realizat: is invalid\" aria-invalid=\"false\"   min=\"0\" max=\"9999999\" step=\"1\" \/><\/div>\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_302_container\" class=\"frm_form_field form-field  frm_left_container frm12 frm_first\">\r\n\t<label for=\"field_yugul3\" id=\"field_yugul3_label\" class=\"frm_primary_label\">CAS datorat\u0103:\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t<p class=\"frm_total_formatted\" data-prepend=\"\" data-append=\"\"><\/p><div class=\"frm_with_box frm_hidden\"><input type=\"number\" id=\"field_yugul3\" name=\"item_meta[302]\" value=\"\" readonly=\"readonly\"  data-sectionid=\"299\"  data-invmsg=\"CAS datorat\u0103: is invalid\" aria-invalid=\"false\"   min=\"0\" max=\"9999999\" step=\"any\" \/><\/div>\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_303_container\" class=\"frm_form_field form-field  frm_left_container frm12 frm_first\">\r\n\t<label for=\"field_lcinm3\" id=\"field_lcinm3_label\" class=\"frm_primary_label\">CASS datorat\u0103:\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t<p class=\"frm_total_formatted\" data-prepend=\"\" data-append=\"\"><\/p><div class=\"frm_with_box frm_hidden\"><input type=\"number\" id=\"field_lcinm3\" name=\"item_meta[303]\" value=\"\" readonly=\"readonly\"  data-sectionid=\"299\"  data-invmsg=\"CASS datorat\u0103: is invalid\" aria-invalid=\"false\"   min=\"0\" max=\"9999999\" step=\"any\" \/><\/div>\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_304_container\" class=\"frm_form_field form-field  frm_left_container frm12 frm_first\">\r\n\t<label for=\"field_d1uya3\" id=\"field_d1uya3_label\" class=\"frm_primary_label\">Impozit pe venit:\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t<p class=\"frm_total_formatted\" data-prepend=\"\" data-append=\"\"><\/p><div class=\"frm_with_box frm_hidden\"><input type=\"number\" id=\"field_d1uya3\" name=\"item_meta[304]\" value=\"\" readonly=\"readonly\"  data-sectionid=\"299\"  data-invmsg=\"Impozit pe venit: is invalid\" aria-invalid=\"false\"   min=\"0\" max=\"9999999\" step=\"any\" \/><\/div>\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_305_container\" class=\"frm_form_field  frm12 frm_first frm_html_container form-field\">&nbsp; &nbsp;<span style=\"text-decoration: underline;\">Rezultat calcul:<\/span><\/div>\n<div id=\"frm_field_306_container\" class=\"frm_form_field form-field  frm_left_container frm12 frm_first\">\r\n\t<label for=\"field_nr1is3\" id=\"field_nr1is3_label\" class=\"frm_primary_label\">Taxe datorate:\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t<p class=\"frm_total_formatted\" data-prepend=\"\" data-append=\"\"><\/p><div class=\"frm_with_box frm_hidden\"><input type=\"number\" id=\"field_nr1is3\" name=\"item_meta[306]\" value=\"\" readonly=\"readonly\"  data-sectionid=\"299\"  data-invmsg=\"Taxe datorate: is invalid\" aria-invalid=\"false\"   min=\"0\" max=\"9999999\" step=\"any\" \/><\/div>\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_307_container\" class=\"frm_form_field form-field  frm_left_container frm12 frm_first\">\r\n\t<label for=\"field_4awe43\" id=\"field_4awe43_label\" class=\"frm_primary_label\">Venit net total:\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t<p class=\"frm_total_formatted\" data-prepend=\"\" data-append=\"\"><\/p><div class=\"frm_with_box frm_hidden\"><input type=\"number\" id=\"field_4awe43\" name=\"item_meta[307]\" value=\"\" readonly=\"readonly\"  data-sectionid=\"299\"  data-invmsg=\"Venit net total: is invalid\" aria-invalid=\"false\"   min=\"0\" max=\"9999999\" step=\"any\" \/><\/div>\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_308_container\" class=\"frm_form_field form-field  frm_left_container frm12 frm_first\">\r\n\t<label for=\"field_6fhg62\" id=\"field_6fhg62_label\" class=\"frm_primary_label\">Venit net lunar:\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t<p class=\"frm_total_formatted\" data-prepend=\"\" data-append=\"\"><\/p><div class=\"frm_with_box frm_hidden\"><input type=\"number\" id=\"field_6fhg62\" name=\"item_meta[308]\" value=\"\" readonly=\"readonly\"  data-sectionid=\"299\"  data-invmsg=\"Venit net lunar: is invalid\" aria-invalid=\"false\"   min=\"0\" max=\"9999999\" step=\"any\" \/><\/div>\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_309_container\" class=\"frm_form_field form-field  frm_left_container frm12 frm_first\">\r\n\t<label for=\"field_y7zlm3\" id=\"field_y7zlm3_label\" class=\"frm_primary_label\">Procent taxe din brut:\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t<p class=\"frm_total_formatted\" data-prepend=\"\" data-append=\"\"><\/p><div class=\"frm_with_box frm_hidden\"><input type=\"number\" id=\"field_y7zlm3\" name=\"item_meta[309]\" value=\"\" readonly=\"readonly\"  data-sectionid=\"299\"  data-invmsg=\"Procent taxe din brut: is invalid\" aria-invalid=\"false\"   min=\"0\" max=\"9999999\" step=\"any\" \/><\/div>\r\n\t\r\n\t\r\n<\/div>\n<\/div>\n<div id=\"frm_field_311_container\" class=\"frm_form_field frm_section_heading form-field  frm3\">\r\n<h3 class=\"frm_pos_top frm_section_spacing\">Micro 1 salariat<\/h3>\r\n\r\n\r\n\t\t<input  type=\"hidden\" name=\"item_meta[312]\" id=\"field_21jvn3\" value=\"\"  data-sectionid=\"311\"     \/>\n\t\t<div id=\"frm_field_314_container\" class=\"frm_form_field form-field  frm_left_container frm12 frm_first\">\r\n\t<label for=\"field_f2n8b3\" id=\"field_f2n8b3_label\" class=\"frm_primary_label\">Impozit pe CA:\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t<p class=\"frm_total_formatted\" data-prepend=\"\" data-append=\"\"><\/p><div class=\"frm_with_box frm_hidden\"><input type=\"number\" id=\"field_f2n8b3\" name=\"item_meta[314]\" value=\"\" readonly=\"readonly\"  data-sectionid=\"311\"  data-invmsg=\"Impozit pe CA: is invalid\" aria-invalid=\"false\"   min=\"0\" max=\"9999999\" step=\"any\" \/><\/div>\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_313_container\" class=\"frm_form_field form-field  frm_left_container frm12 frm_first\">\r\n\t<label for=\"field_dgxwr3\" id=\"field_dgxwr3_label\" class=\"frm_primary_label\">Profit net:\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t<p class=\"frm_total_formatted\" data-prepend=\"\" data-append=\"\"><\/p><div class=\"frm_with_box frm_hidden\"><input type=\"number\" id=\"field_dgxwr3\" name=\"item_meta[313]\" value=\"\" readonly=\"readonly\"  data-sectionid=\"311\"  data-invmsg=\"Profit net: is invalid\" aria-invalid=\"false\"   min=\"0\" max=\"9999999\" step=\"1\" \/><\/div>\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_315_container\" class=\"frm_form_field form-field  frm_left_container frm12 frm_first\">\r\n\t<label for=\"field_kh4tx3\" id=\"field_kh4tx3_label\" class=\"frm_primary_label\">Impozit pe dividende:\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t<p class=\"frm_total_formatted\" data-prepend=\"\" data-append=\"\"><\/p><div class=\"frm_with_box frm_hidden\"><input type=\"number\" id=\"field_kh4tx3\" name=\"item_meta[315]\" value=\"\" readonly=\"readonly\"  data-sectionid=\"311\"  data-invmsg=\"Impozit pe dividende: is invalid\" aria-invalid=\"false\"   min=\"0\" max=\"9999999\" step=\"any\" \/><\/div>\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_316_container\" class=\"frm_form_field form-field  frm_left_container frm12 frm_first\">\r\n\t<label for=\"field_vu1wz3\" id=\"field_vu1wz3_label\" class=\"frm_primary_label\">CASS dividende:\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t<p class=\"frm_total_formatted\" data-prepend=\"\" data-append=\"\"><\/p><div class=\"frm_with_box frm_hidden\"><input type=\"number\" id=\"field_vu1wz3\" name=\"item_meta[316]\" value=\"\" readonly=\"readonly\"  data-sectionid=\"311\"  data-invmsg=\"CASS dividende: is invalid\" aria-invalid=\"false\"   min=\"0\" max=\"9999999\" step=\"any\" \/><\/div>\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_317_container\" class=\"frm_form_field  frm_html_container form-field\">&nbsp; &nbsp;<span style=\"text-decoration: underline;\">Rezultat calcul:<\/span><\/div>\n<div id=\"frm_field_318_container\" class=\"frm_form_field form-field  frm_left_container frm12 frm_first\">\r\n\t<label for=\"field_kkcy43\" id=\"field_kkcy43_label\" class=\"frm_primary_label\">Taxe datorate:\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t<p class=\"frm_total_formatted\" data-prepend=\"\" data-append=\"\"><\/p><div class=\"frm_with_box frm_hidden\"><input type=\"number\" id=\"field_kkcy43\" name=\"item_meta[318]\" value=\"\" readonly=\"readonly\"  data-sectionid=\"311\"  data-invmsg=\"Taxe datorate: is invalid\" aria-invalid=\"false\"   min=\"0\" max=\"9999999\" step=\"any\" \/><\/div>\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_319_container\" class=\"frm_form_field form-field  frm_left_container frm12 frm_first\">\r\n\t<label for=\"field_uh1gv3\" id=\"field_uh1gv3_label\" class=\"frm_primary_label\">Salariu net + dividende:\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t<p class=\"frm_total_formatted\" data-prepend=\"\" data-append=\"\"><\/p><div class=\"frm_with_box frm_hidden\"><input type=\"number\" id=\"field_uh1gv3\" name=\"item_meta[319]\" value=\"\" readonly=\"readonly\"  data-sectionid=\"311\"  data-invmsg=\"Salariu net + dividende: is invalid\" aria-invalid=\"false\"   min=\"0\" max=\"9999999\" step=\"any\" \/><\/div>\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_320_container\" class=\"frm_form_field form-field  frm_left_container frm12 frm_first\">\r\n\t<label for=\"field_esfb92\" id=\"field_esfb92_label\" class=\"frm_primary_label\">Venit net lunar:\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t<p class=\"frm_total_formatted\" data-prepend=\"\" data-append=\"\"><\/p><div class=\"frm_with_box frm_hidden\"><input type=\"number\" id=\"field_esfb92\" name=\"item_meta[320]\" value=\"\" readonly=\"readonly\"  data-sectionid=\"311\"  data-invmsg=\"Venit net lunar: is invalid\" aria-invalid=\"false\"   min=\"0\" max=\"9999999\" step=\"any\" \/><\/div>\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_321_container\" class=\"frm_form_field form-field  frm_left_container frm12 frm_first\">\r\n\t<label for=\"field_er3p63\" id=\"field_er3p63_label\" class=\"frm_primary_label\">Procent taxe din brut:\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t<p class=\"frm_total_formatted\" data-prepend=\"\" data-append=\"\"><\/p><div class=\"frm_with_box frm_hidden\"><input type=\"number\" id=\"field_er3p63\" name=\"item_meta[321]\" value=\"\" readonly=\"readonly\"  data-sectionid=\"311\"  data-invmsg=\"Procent taxe din brut: is invalid\" aria-invalid=\"false\"   min=\"0\" max=\"9999999\" step=\"any\" \/><\/div>\r\n\t\r\n\t\r\n<\/div>\n<\/div>\n<div id=\"frm_field_323_container\" class=\"frm_form_field frm_section_heading form-field  frm3\">\r\n<h3 class=\"frm_pos_top frm_section_spacing\">Impozit pe profit<\/h3>\r\n\r\n\r\n\t\t<input  type=\"hidden\" name=\"item_meta[324]\" id=\"field_u2f0o3\" value=\"\"  data-sectionid=\"323\"     \/>\n\t\t<div id=\"frm_field_325_container\" class=\"frm_form_field form-field  frm_left_container frm12 frm_first\">\r\n\t<label for=\"field_anz813\" id=\"field_anz813_label\" class=\"frm_primary_label\">Profit brut:\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t<p class=\"frm_total_formatted\" data-prepend=\"\" data-append=\"\"><\/p><div class=\"frm_with_box frm_hidden\"><input type=\"number\" id=\"field_anz813\" name=\"item_meta[325]\" value=\"\" readonly=\"readonly\"  data-sectionid=\"323\"  data-invmsg=\"Profit brut: is invalid\" aria-invalid=\"false\"   min=\"0\" max=\"9999999\" step=\"1\" \/><\/div>\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_326_container\" class=\"frm_form_field form-field  frm_left_container frm12 frm_first\">\r\n\t<label for=\"field_z5gt43\" id=\"field_z5gt43_label\" class=\"frm_primary_label\">Impozit pe profit:\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t<p class=\"frm_total_formatted\" data-prepend=\"\" data-append=\"\"><\/p><div class=\"frm_with_box frm_hidden\"><input type=\"number\" id=\"field_z5gt43\" name=\"item_meta[326]\" value=\"\" readonly=\"readonly\"  data-sectionid=\"323\"  data-invmsg=\"Impozit pe profit: is invalid\" aria-invalid=\"false\"   min=\"0\" max=\"9999999\" step=\"any\" \/><\/div>\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_327_container\" class=\"frm_form_field form-field  frm_left_container frm12 frm_first\">\r\n\t<label for=\"field_tsk8e3\" id=\"field_tsk8e3_label\" class=\"frm_primary_label\">Impozit pe dividende:\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t<p class=\"frm_total_formatted\" data-prepend=\"\" data-append=\"\"><\/p><div class=\"frm_with_box frm_hidden\"><input type=\"number\" id=\"field_tsk8e3\" name=\"item_meta[327]\" value=\"\" readonly=\"readonly\"  data-sectionid=\"323\"  data-invmsg=\"Impozit pe dividende: is invalid\" aria-invalid=\"false\"   min=\"0\" max=\"9999999\" step=\"any\" \/><\/div>\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_328_container\" class=\"frm_form_field form-field  frm_left_container frm12 frm_first\">\r\n\t<label for=\"field_ytphv3\" id=\"field_ytphv3_label\" class=\"frm_primary_label\">CASS dividende:\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t<p class=\"frm_total_formatted\" data-prepend=\"\" data-append=\"\"><\/p><div class=\"frm_with_box frm_hidden\"><input type=\"number\" id=\"field_ytphv3\" name=\"item_meta[328]\" value=\"\" readonly=\"readonly\"  data-sectionid=\"323\"  data-invmsg=\"CASS dividende: is invalid\" aria-invalid=\"false\"   min=\"0\" max=\"9999999\" step=\"any\" \/><\/div>\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_329_container\" class=\"frm_form_field  frm_html_container form-field\">&nbsp; &nbsp;<span style=\"text-decoration: underline;\">Rezultat calcul:<\/span><\/div>\n<div id=\"frm_field_330_container\" class=\"frm_form_field form-field  frm_left_container frm12 frm_first\">\r\n\t<label for=\"field_tgeaf3\" id=\"field_tgeaf3_label\" class=\"frm_primary_label\">Taxe datorate:\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t<p class=\"frm_total_formatted\" data-prepend=\"\" data-append=\"\"><\/p><div class=\"frm_with_box frm_hidden\"><input type=\"number\" id=\"field_tgeaf3\" name=\"item_meta[330]\" value=\"\" readonly=\"readonly\"  data-sectionid=\"323\"  data-invmsg=\"Taxe datorate: is invalid\" aria-invalid=\"false\"   min=\"0\" max=\"9999999\" step=\"any\" \/><\/div>\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_331_container\" class=\"frm_form_field form-field  frm_left_container frm12 frm_first\">\r\n\t<label for=\"field_qvwxr3\" id=\"field_qvwxr3_label\" class=\"frm_primary_label\">Dividende nete:\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t<p class=\"frm_total_formatted\" data-prepend=\"\" data-append=\"\"><\/p><div class=\"frm_with_box frm_hidden\"><input type=\"number\" id=\"field_qvwxr3\" name=\"item_meta[331]\" value=\"\" readonly=\"readonly\"  data-sectionid=\"323\"  data-invmsg=\"Dividende nete: is invalid\" aria-invalid=\"false\"   min=\"0\" max=\"9999999\" step=\"any\" \/><\/div>\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_332_container\" class=\"frm_form_field form-field  frm_left_container frm12 frm_first\">\r\n\t<label for=\"field_b8tv82\" id=\"field_b8tv82_label\" class=\"frm_primary_label\">Venit net lunar:\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t<p class=\"frm_total_formatted\" data-prepend=\"\" data-append=\"\"><\/p><div class=\"frm_with_box frm_hidden\"><input type=\"number\" id=\"field_b8tv82\" name=\"item_meta[332]\" value=\"\" readonly=\"readonly\"  data-sectionid=\"323\"  data-invmsg=\"Venit net lunar: is invalid\" aria-invalid=\"false\"   min=\"0\" max=\"9999999\" step=\"any\" \/><\/div>\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_333_container\" class=\"frm_form_field form-field  frm_left_container frm12 frm_first\">\r\n\t<label for=\"field_upugu3\" id=\"field_upugu3_label\" class=\"frm_primary_label\">Procent taxe din brut:\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t<p class=\"frm_total_formatted\" data-prepend=\"\" data-append=\"\"><\/p><div class=\"frm_with_box frm_hidden\"><input type=\"number\" id=\"field_upugu3\" name=\"item_meta[333]\" value=\"\" readonly=\"readonly\"  data-sectionid=\"323\"  data-invmsg=\"Procent taxe din brut: is invalid\" aria-invalid=\"false\"   min=\"0\" max=\"9999999\" step=\"any\" \/><\/div>\r\n\t\r\n\t\r\n<\/div>\n<\/div>\n<div id=\"frm_field_335_container\" class=\"frm_form_field frm_section_heading form-field  frm12 frm_first\">\r\n<h3 class=\"frm_pos_top frm_section_spacing frm_trigger\" tabindex=\"0\" role=\"button\">Variabile utilizate \u00een calcul (se cite\u0219te pe orizontal\u0103) <svg  viewBox=\"0 0 20 20\" width=\"1em\" height=\"1em\" aria-expanded=\"false\" aria-label=\"Toggle fields\" class=\"frmsvg frm-svg-icon\">\n\t<path d=\"M5 6l5 5 5-5 2 1-7 7-7-7 2-1z\"><\/path>\n\n<\/svg><svg  viewBox=\"0 0 20 20\" width=\"1em\" height=\"1em\" aria-expanded=\"false\" aria-label=\"Toggle fields\" class=\"frmsvg frm-svg-icon\"><path d=\"m15 14-5-5-5 5-2-1 7-7 7 7-2 1z\"\/><\/svg><\/h3>\r\n\r\n<div class=\"frm_toggle_container frm_grid_container\" style=\"display:none;\">\r\n<div id=\"frm_field_336_container\" class=\"frm_form_field form-field  frm_left_container f rm_fourth frm3 frm_first\">\r\n\t<label for=\"field_qtj502\" id=\"field_qtj502_label\" class=\"frm_primary_label\">Plafon 6 salarii:\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t<p class=\"frm_total_formatted\" data-prepend=\"\" data-append=\"\"><\/p><div class=\"frm_with_box frm_hidden\"><input type=\"number\" id=\"field_qtj502\" name=\"item_meta[336]\" value=\"\" data-sectionid=\"335\"  data-invmsg=\"Plafon 6 salarii: is invalid\" aria-invalid=\"false\"   min=\"0\" max=\"9999999\" step=\"any\" \/><\/div>\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_337_container\" class=\"frm_form_field form-field  frm_left_container frm3\">\r\n\t<label for=\"field_qv6lp2\" id=\"field_qv6lp2_label\" class=\"frm_primary_label\">Plafon 12 salarii:\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t<p class=\"frm_total_formatted\" data-prepend=\"\" data-append=\"\"><\/p><div class=\"frm_with_box frm_hidden\"><input type=\"number\" id=\"field_qv6lp2\" name=\"item_meta[337]\" value=\"\" data-sectionid=\"335\"  data-invmsg=\"Plafon 12 salarii: is invalid\" aria-invalid=\"false\"   min=\"0\" max=\"9999999\" step=\"any\" \/><\/div>\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_338_container\" class=\"frm_form_field form-field  frm_left_container frm3\">\r\n\t<label for=\"field_m57oz2\" id=\"field_m57oz2_label\" class=\"frm_primary_label\">Plafon 24 salarii:\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t<p class=\"frm_total_formatted\" data-prepend=\"\" data-append=\"\"><\/p><div class=\"frm_with_box frm_hidden\"><input type=\"number\" id=\"field_m57oz2\" name=\"item_meta[338]\" value=\"\" data-sectionid=\"335\"  data-invmsg=\"Plafon 24 salarii: is invalid\" aria-invalid=\"false\"   min=\"0\" max=\"9999999\" step=\"any\" \/><\/div>\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_339_container\" class=\"frm_form_field form-field  frm_left_container frm3\">\r\n\t<label for=\"field_b5tpk2\" id=\"field_b5tpk2_label\" class=\"frm_primary_label\">Plafon maxim CASS:\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t<p class=\"frm_total_formatted\" data-prepend=\"\" data-append=\"\"><\/p><div class=\"frm_with_box frm_hidden\"><input type=\"number\" id=\"field_b5tpk2\" name=\"item_meta[339]\" value=\"\" data-sectionid=\"335\"  data-invmsg=\"Plafon maxim CASS: is invalid\" aria-invalid=\"false\"   min=\"0\" max=\"9999999\" step=\"any\" \/><\/div>\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_340_container\" class=\"frm_form_field form-field  frm_left_container f rm_fourth frm3 frm_first\">\r\n\t<label for=\"field_vh4mp2\" id=\"field_vh4mp2_label\" class=\"frm_primary_label\">Curs valutar:\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t<p class=\"frm_total_formatted\" data-prepend=\"\" data-append=\"\"><\/p><div class=\"frm_with_box frm_hidden\"><input type=\"number\" id=\"field_vh4mp2\" name=\"item_meta[340]\" value=\"\" data-sectionid=\"335\"  data-invmsg=\"Curs valutar: is invalid\" aria-invalid=\"false\"   min=\"0\" max=\"9999999\" step=\"any\" \/><\/div>\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_341_container\" class=\"frm_form_field form-field  frm_left_container frm3\">\r\n\t<label for=\"field_6809a2\" id=\"field_6809a2_label\" class=\"frm_primary_label\">Prag CA de 60.000 euro:\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t<p class=\"frm_total_formatted\" data-prepend=\"\" data-append=\"\"><\/p><div class=\"frm_with_box frm_hidden\"><input type=\"number\" id=\"field_6809a2\" name=\"item_meta[341]\" value=\"\" data-sectionid=\"335\"  data-invmsg=\"Prag CA de 60.000 euro: is invalid\" aria-invalid=\"false\"   min=\"0\" max=\"9999999\" step=\"any\" \/><\/div>\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_342_container\" class=\"frm_form_field form-field  frm_left_container frm3\">\r\n\t<label for=\"field_6kjxv2\" id=\"field_6kjxv2_label\" class=\"frm_primary_label\">Plafon maxim CA micro:\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t<p class=\"frm_total_formatted\" data-prepend=\"\" data-append=\"\"><\/p><div class=\"frm_with_box frm_hidden\"><input type=\"number\" id=\"field_6kjxv2\" name=\"item_meta[342]\" value=\"\" data-sectionid=\"335\"  data-invmsg=\"Plafon maxim CA micro: is invalid\" aria-invalid=\"false\"   min=\"0\" max=\"9999999\" step=\"any\" \/><\/div>\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_343_container\" class=\"frm_form_field form-field  frm_left_container f rm_fourth frm3\">\r\n\t<label for=\"field_4hhj\" id=\"field_4hhj_label\" class=\"frm_primary_label\">Impozit pe dividende:\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t<p class=\"frm_total_formatted\" data-prepend=\"\" data-append=\"\"><\/p><div class=\"frm_with_box frm_hidden\"><input type=\"number\" id=\"field_4hhj\" name=\"item_meta[343]\" value=\"\" data-sectionid=\"335\"  data-invmsg=\"Impozit pe dividende: is invalid\" aria-invalid=\"false\"   min=\"0\" max=\"9999999\" step=\"any\" \/><\/div>\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_344_container\" class=\"frm_form_field form-field  frm_left_container frm3 frm_first\">\r\n\t<label for=\"field_jquo42\" id=\"field_jquo42_label\" class=\"frm_primary_label\">Salariul brut micro:\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t<p class=\"frm_total_formatted\" data-prepend=\"\" data-append=\"\"><\/p><div class=\"frm_with_box frm_hidden\"><input type=\"number\" id=\"field_jquo42\" name=\"item_meta[344]\" value=\"\" readonly=\"readonly\"  data-sectionid=\"335\"  data-invmsg=\"Salariul brut micro: is invalid\" aria-invalid=\"false\"   min=\"0\" max=\"9999999\" step=\"any\" \/><\/div>\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_345_container\" class=\"frm_form_field form-field  frm_left_container frm3\">\r\n\t<label for=\"field_jjgaj2\" id=\"field_jjgaj2_label\" class=\"frm_primary_label\">Taxe re\u021binute salariu micro:\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t<p class=\"frm_total_formatted\" data-prepend=\"\" data-append=\"\"><\/p><div class=\"frm_with_box frm_hidden\"><input type=\"number\" id=\"field_jjgaj2\" name=\"item_meta[345]\" value=\"\" readonly=\"readonly\"  data-sectionid=\"335\"  data-invmsg=\"Taxe re\u021binute salariu micro: is invalid\" aria-invalid=\"false\"   min=\"0\" max=\"9999999\" step=\"any\" \/><\/div>\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_346_container\" class=\"frm_form_field form-field  frm_left_container frm3\">\r\n\t<label for=\"field_3w8fp2\" id=\"field_3w8fp2_label\" class=\"frm_primary_label\">CAM salariu micro:\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t<p class=\"frm_total_formatted\" data-prepend=\"\" data-append=\"\"><\/p><div class=\"frm_with_box frm_hidden\"><input type=\"number\" id=\"field_3w8fp2\" name=\"item_meta[346]\" value=\"\" readonly=\"readonly\"  data-sectionid=\"335\"  data-invmsg=\"CAM salariu micro: is invalid\" aria-invalid=\"false\"   min=\"0\" max=\"9999999\" step=\"any\" \/><\/div>\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_347_container\" class=\"frm_form_field form-field  frm_left_container frm3\">\r\n\t<label for=\"field_r6lbv2\" id=\"field_r6lbv2_label\" class=\"frm_primary_label\">Salariul net micro:\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t<p class=\"frm_total_formatted\" data-prepend=\"\" data-append=\"\"><\/p><div class=\"frm_with_box frm_hidden\"><input type=\"number\" id=\"field_r6lbv2\" name=\"item_meta[347]\" value=\"\" readonly=\"readonly\"  data-sectionid=\"335\"  data-invmsg=\"Salariul net micro: is invalid\" aria-invalid=\"false\"   min=\"0\" max=\"9999999\" step=\"any\" \/><\/div>\r\n\t\r\n\t\r\n<\/div>\n<\/div>\n<\/div>\n<div id=\"frm_field_349_container\" class=\"frm_form_field form-field \">\r\n\t<div class=\"frm_submit frm_flex\">\r\n<button class=\"frm_button_submit frm_final_submit frm_hidden\" type=\"submit\"  >Trimite<\/button>\r\n\r\n\r\n\r\n<\/div>\r\n<\/div>\n\t<input type=\"hidden\" name=\"item_key\" value=\"\" \/>\n\t\t\t<div id=\"frm_field_354_container\">\n\t\t\t<label for=\"field_146gu\" >\n\t\t\t\tIf you are human, leave this field blank.\t\t\t<\/label>\n\t\t\t<input  id=\"field_146gu\" type=\"text\" class=\"frm_form_field form-field frm_verify\" name=\"item_meta[354]\" value=\"\"  \/>\n\t\t<\/div>\n\t\t<input name=\"frm_state\" type=\"hidden\" value=\"FuK3vkron1mpjLcC0X5Vaau6xDV2yG1MFnht9mbzYbtxrRiXD0nrrOXsqh1hHyTU\" \/><\/div>\n<\/fieldset>\n<\/div>\n\n<p style=\"display: none !important;\" class=\"akismet-fields-container\" data-prefix=\"ak_\"><label>&#916;<textarea name=\"ak_hp_textarea\" cols=\"45\" rows=\"8\" maxlength=\"100\"><\/textarea><\/label><input type=\"hidden\" id=\"ak_js_1\" name=\"ak_js\" value=\"50\"\/><script>\ndocument.getElementById( \"ak_js_1\" ).setAttribute( \"value\", ( new Date() ).getTime() );\n<\/script>\n<\/p><\/form>\n<\/div>\n\n\n\n\n<p class=\"wp-block-paragraph\">Calculatorul compar\u0103 regimuri de impozitare, nu situa\u021bii personale. Dac\u0103 e\u0219ti pensionar, dac\u0103 ai \u0219i contract de munc\u0103 sau dac\u0103 ob\u021bii \u0219i alte categorii de venituri, cite\u0219te sec\u021biunile de mai jos \u00eenainte de a trage o concluzie.<\/p>\n\n\n\n<span id=\"alege-solutia-optima-in-raport-de-venitul-estimat\"><\/span>\n\n\n\n<h2 id=\"ce-alegi-in-functie-de-venit\" class=\"wp-block-heading\">Ce alegi, \u00een func\u021bie de venit<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Pragurile de mai jos se refer\u0103 la <strong>venitul net anual<\/strong> \u2014 adic\u0103 la diferen\u021ba dintre \u00eencas\u0103ri \u0219i cheltuielile deductibile pl\u0103tite, nu la cifra de afaceri.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>Venitul t\u0103u net anual<\/th><th>Ce alegi<\/th><th>De ce<\/th><\/tr><\/thead><tbody><tr><td><strong>sub 48.600 lei<\/strong> (4.050 lei\/lun\u0103)<\/td><td>PFA \u00een sistem real<\/td><td>Sub 12 salarii minime nu datorezi CAS deloc. Norma de venit nu te avantajeaz\u0103, pentru c\u0103 se stabile\u0219te oricum la cel pu\u021bin 12 salarii minime \u0219i pl\u0103te\u0219ti CAS \u0219i CASS raportat la ea.<\/td><\/tr><tr><td><strong>48.600 \u2013 97.200 lei<\/strong> (4.050 \u2013 8.100 lei\/lun\u0103)<\/td><td>PFA \u2014 cu norm\u0103 de venit, dac\u0103 activitatea permite<\/td><td>Pl\u0103te\u0219ti CAS la plafonul de 12 salarii, adic\u0103 12.150 lei, \u0219i CASS la venitul net efectiv. Costul de administrare al unui SRL dep\u0103\u0219e\u0219te diferen\u021ba de taxe.<\/td><\/tr><tr><td><strong>peste 97.200 lei<\/strong> (8.100 lei\/lun\u0103)<\/td><td>compar\u0103 \u2014 aici diferen\u021ba devine real\u0103<\/td><td>Peste acest prag, CAS-ul la PFA sare la 24.300 lei. Micro\u00eentreprinderea \u00eencepe s\u0103 fie mai avantajoas\u0103 ca taxe, dar o parte din economie se duce \u00een costul contabilit\u0103\u021bii.<\/td><\/tr><tr><td><strong>ob\u021bii \u0219i venituri din chirii, dividende sau investi\u021bii peste 24.300 lei<\/strong><\/td><td>compar\u0103 cu aten\u021bie<\/td><td>Pentru acele venituri se adaug\u0103 CASS separat, pe trepte, indiferent de forma de organizare a activit\u0103\u021bii tale.<\/td><\/tr><tr><td><strong>e\u0219ti pl\u0103titor de TVA sau ai mai mul\u021bi salaria\u021bi<\/strong><\/td><td>oricare, dar cu contabil<\/td><td>Peste acest nivel de complexitate lucrezi oricum cu un contabil, iar costul lui nu mai e criteriu de departajare \u00eentre forme.<\/td><\/tr><tr><td><strong>dep\u0103\u0219e\u0219ti 100.000 EUR<\/strong> (509.850 lei) \u00eencas\u0103ri la SRL<\/td><td>nu mai e o alegere<\/td><td>Ie\u0219i din regimul micro \u0219i treci la impozit pe profit de 16%. Vezi condi\u021biile de mai jos.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Norma de venit merit\u0103 verificat\u0103 prima.<\/strong> Este avantajoas\u0103 atunci c\u00e2nd venitul pe care \u00eel realizezi este mai mare dec\u00e2t norma stabilit\u0103 pentru activitatea ta \u2014 cu c\u00e2t mai mare, cu at\u00e2t mai bine, pentru c\u0103 impozitul \u0219i contribu\u021biile se calculeaz\u0103 la norm\u0103, nu la c\u00e2t ai \u00eencasat. Dac\u0103 e\u0219ti \u0219i salariat, norma se reduce cu 40\u201350%, \u00een func\u021bie de jude\u021b. Verific\u0103 \u00eent\u00e2i dac\u0103 activitatea ta se afl\u0103 \u00een <a href=\"https:\/\/contapp.ro\/blog\/lista-generala-de-activitati-impozitate-cu-norme-de-venit\/\" data-type=\"post\" data-id=\"128964\">lista activit\u0103\u021bilor impozitate cu norm\u0103 de venit<\/a> \u0219i apoi compar\u0103 cele dou\u0103 sisteme \u00een <a href=\"https:\/\/contapp.ro\/blog\/norma-de-venit-sau-sistem-real\/\" data-type=\"post\" data-id=\"128918\">Norm\u0103 de venit sau sistem real de impozitare<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Despre societatea pl\u0103titoare de impozit pe profit.<\/strong> Ca op\u021biune deliberat\u0103, la venituri mici, rareori are sens: pl\u0103te\u0219ti 16% pe profit, plus impozit pe dividende \u0219i CASS ca s\u0103 ajungi la bani. Devine \u00eens\u0103 singura variant\u0103 \u00een dou\u0103 situa\u021bii pe care nu le alegi tu \u2014 c\u00e2nd dep\u0103\u0219e\u0219ti plafonul de 100.000 EUR \u0219i c\u00e2nd activitatea ta este exclus\u0103 prin lege de la regimul micro.<\/p>\n\n\n\n<h2 id=\"ai-si-contract-de-munca\" class=\"wp-block-heading\">Ai \u0219i contract de munc\u0103? Ce se schimb\u0103<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Este cea mai frecvent\u0103 \u00eentrebare pe care o primim la acest articol, de patru ani \u00eencoace, \u0219i nu mai este o situa\u021bie particular\u0103: <strong>jum\u0103tate dintre persoanele care declar\u0103 venituri din activit\u0103\u021bi independente au \u0219i contract de munc\u0103<\/strong>, fa\u021b\u0103 de o treime \u00een 2022 \u2014 potrivit datelor de pia\u021b\u0103 citate de economica.net \u00een august 2026.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">G\u0103se\u0219te-\u021bi r\u00e2ndul \u00eenainte de a te uita la procente.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>Situa\u021bia ta<\/th><th>CAS la PFA<\/th><th>CASS la PFA<\/th><th>Ce \u00eenseamn\u0103 la SRL<\/th><\/tr><\/thead><tbody><tr><td>Doar PFA, venit net sub 48.600 lei<\/td><td>0 lei<\/td><td>10% la venitul net, dar minimum 2.430 lei<\/td><td>\u2014<\/td><\/tr><tr><td>Doar PFA, venit net \u00eentre 48.600 \u0219i 97.200 lei<\/td><td>12.150 lei<\/td><td>10% la venitul net<\/td><td>\u2014<\/td><\/tr><tr><td>Doar PFA, venit net peste 97.200 lei<\/td><td>24.300 lei<\/td><td>10% la venitul net, plafonat la 29.160 lei<\/td><td>\u2014<\/td><\/tr><tr><td><strong>PFA + contract de munc\u0103<\/strong><\/td><td>datorat integral, la pragul corespunz\u0103tor venitului<\/td><td>10% la venitul net efectiv, <strong>f\u0103r\u0103 plafonul minim de 24.300 lei<\/strong><\/td><td>pl\u0103te\u0219ti CASS de dou\u0103 ori: o dat\u0103 ca salariat, o dat\u0103 pe dividende<\/td><\/tr><tr><td><strong>Pensionar + PFA<\/strong><\/td><td><strong>nu datorezi CAS<\/strong><\/td><td>10% la venitul net, cu aceea\u0219i excep\u021bie de mai sus<\/td><td>avantajul PFA-ului cre\u0219te cu 12.150 sau 24.300 lei pe an<\/td><\/tr><tr><td>PFA + venituri din chirii, dividende sau investi\u021bii<\/td><td>neschimbat<\/td><td>neschimbat<\/td><td>se adaug\u0103 CASS separat, pe trepte: 2.430 \/ 4.860 \/ 9.720 lei<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<div class=\"wp-block-group is-style-callout is-layout-flow wp-block-group-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><strong>Ce se re\u021bine din tabel.<\/strong> Faptul c\u0103 e\u0219ti salariat nu te scute\u0219te de CAS \u0219i nici de CASS la activitatea independent\u0103. Singura u\u0219urare este c\u0103 <strong>nu trebuie s\u0103 completezi CASS p\u00e2n\u0103 la plafonul minim de 6 salarii<\/strong>: dac\u0103 ai pl\u0103tit deja CASS ca salariat la cel pu\u021bin acest nivel, pl\u0103te\u0219ti pentru PFA doar 10% din venitul net efectiv, oric\u00e2t ar fi el. La un venit net de 1.000 de lei datorezi 100 de lei, nu 2.430.<\/p>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Dac\u0103 e\u0219ti pensionar, calculul se schimb\u0103 complet.<\/strong> Nu datorezi contribu\u021bia de asigur\u0103ri sociale pentru veniturile din activit\u0103\u021bi independente, deci dispare cea mai mare tax\u0103 din coloana PFA. La un venit net de peste 97.200 lei, asta \u00eenseamn\u0103 24.300 de lei pe an care r\u0103m\u00e2n la tine. \u00cen practic\u0103, pentru un pensionar PFA-ul \u00een sistem real este aproape \u00eentotdeauna mai avantajos dec\u00e2t o micro\u00eentreprindere.<\/p>\n\n\n\n<span id=\"conditiile-pentru-microintreprindere\"><\/span>\n\n\n\n<h2 id=\"conditii-microintreprindere\" class=\"wp-block-heading\">Condi\u021biile pentru micro\u00eentreprindere<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Regimul micro nu este o op\u021biune pe care o bifezi. Este un regim \u00een care te \u00eencadrezi dac\u0103 \u00eendepline\u0219ti toate condi\u021biile \u0219i din care ie\u0219i automat dac\u0103 pierzi una dintre ele.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Venituri de cel mult 100.000 EUR<\/strong>, adic\u0103 509.850 lei la cursul comunicat de BNR pentru 31 decembrie 2025 (5,0985 lei\/EUR). Plafonul se verific\u0103 at\u00e2t pentru anul anterior, c\u00e2t \u0219i \u00een cursul anului curent.<\/li>\n\n\n\n<li><strong>Regula \u00eentreprinderilor legate.<\/strong> \u00cencadrarea \u00een plafon nu se verific\u0103 doar pe firma ta: se cumuleaz\u0103 veniturile cu cele ale altor entit\u0103\u021bi \u2014 SRL sau PFA \u2014 \u00een care asocia\u021bii de\u021bin peste 25% din titlurile de participare sau din drepturile de vot.<\/li>\n\n\n\n<li><strong>Cel pu\u021bin un salariat.<\/strong> Societ\u0103\u021bile nou-\u00eenfiin\u021bate au un termen pentru a \u00eendeplini condi\u021bia; dac\u0103 r\u0103m\u00e2i f\u0103r\u0103 salariat, ie\u0219i din regim.<\/li>\n\n\n\n<li><strong>Un asociat care de\u021bine peste 25%<\/strong> din capitalul social, direct sau indirect, poate aplica regimul micro la <strong>o singur\u0103<\/strong> persoan\u0103 juridic\u0103. Dac\u0103 de\u021bii exact 25%, condi\u021bia nu se activeaz\u0103.<\/li>\n\n\n\n<li><strong>Situa\u021biile financiare depuse \u00een termen.<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Cota de impozitare este 1%<\/strong>, aplicat\u0103 la totalul veniturilor, nu la profit. Cota de 3% a fost eliminat\u0103 \u00eencep\u00e2nd cu veniturile anului 2026, \u00eempreun\u0103 cu lista de coduri CAEN care o declan\u0219au. A disp\u0103rut \u0219i condi\u021bia ca veniturile din consultan\u021b\u0103 \u0219i management s\u0103 fie sub 20% din total \u2014 a fost abrogat\u0103 de la 1 ianuarie 2025.<\/p>\n\n\n\n<div class=\"wp-block-group is-style-callout is-layout-flow wp-block-group-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><strong>Impozitul de 1% se pl\u0103te\u0219te \u0219i pe pierdere.<\/strong> Este calculat la venituri, nu la profit. O lun\u0103 proast\u0103 la PFA \u00eenseamn\u0103 zero impozit; la micro\u00eentreprindere \u00eenseamn\u0103 tot 1% din ce ai facturat, plus salariul obligatoriu al angajatului.<\/p>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 dep\u0103\u0219e\u0219ti plafonul \u00een cursul anului, treci la impozit pe profit de 16% \u00eencep\u00e2nd cu trimestrul \u00een care s-a produs dep\u0103\u0219irea \u0219i ai obliga\u021bia de a anun\u021ba schimbarea prin <a href=\"https:\/\/contapp.ro\/blog\/declaratia-700\/\" data-type=\"post\" data-id=\"141748\">Declara\u021bia 700<\/a>.<\/p>\n\n\n\n<h2 id=\"cum-iti-scoti-banii\" class=\"wp-block-heading\">Cum \u00ee\u021bi sco\u021bi banii din activitate<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Este diferen\u021ba care se simte cel mai des, pentru c\u0103 apare \u00een fiecare lun\u0103, nu o dat\u0103 pe an. Din p\u0103cate e \u0219i cea care lipse\u0219te din toate calculatoarele.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th><\/th><th>PFA<\/th><th>SRL<\/th><\/tr><\/thead><tbody><tr><td>C\u00e2nd po\u021bi folosi banii \u00eencasa\u021bi<\/td><td>imediat, f\u0103r\u0103 nicio formalitate<\/td><td>doar ca salariu sau ca dividende<\/td><\/tr><tr><td>Ce trebuie f\u0103cut \u00eenainte<\/td><td>nimic<\/td><td>situa\u021bii financiare, hot\u0103r\u00e2re de repartizare<\/td><\/tr><tr><td>C\u00e2t te cost\u0103 accesul la bani<\/td><td>0<\/td><td>16% impozit pe dividende, plus CASS<\/td><\/tr><tr><td>Termen de plat\u0103 a taxelor<\/td><td>unul singur, 25 mai anul urm\u0103tor<\/td><td>trimestrial la impozitul micro \u0219i salarii<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">La PFA banii \u00eencasa\u021bi sunt ai t\u0103i din momentul \u00een care intr\u0103 \u00een cont. Nu ai nevoie de nicio decizie, de niciun document \u0219i nu pl\u0103te\u0219ti nimic ca s\u0103 \u00eei folose\u0219ti. Detalii despre ce \u00eenseamn\u0103 asta \u00een practic\u0103, \u00een articolul <a href=\"https:\/\/contapp.ro\/blog\/utilizarea-venitului-net-la-pfa-si-profesii-liberale\/\" data-type=\"post\" data-id=\"129168\">Utilizarea venitului net la PFA \u0219i profesii liberale<\/a>. \u00cen schimb, trebuie s\u0103 te disciplinezi singur: la 25 mai a anului urm\u0103tor ai de pl\u0103tit impozitul \u0219i contribu\u021biile pentru tot anul, dintr-o dat\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La SRL banii sunt ai firmei. Ca s\u0103 ajung\u0103 la tine au dou\u0103 rute: salariul, cu taxele lui lunare, \u0219i dividendele, care se distribuie pe baza unor situa\u021bii financiare \u0219i se impoziteaz\u0103 cu 16%, plus CASS.<\/p>\n\n\n\n<h3 id=\"restrictii-noi-la-dividende\" class=\"wp-block-heading\">Restric\u021biile noi la distribuirea dividendelor<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Din 2026, distribuirea de dividende are condi\u021bii suplimentare, care nu existau c\u00e2nd mul\u021bi antreprenori au ales SRL-ul:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>nu se pot distribui dividende interimare dac\u0103 activul net a sc\u0103zut sub jum\u0103tate din capitalul social subscris;<\/li>\n\n\n\n<li>societatea care distribuie dividende interimare nu poate acorda \u00eemprumuturi asocia\u021bilor;<\/li>\n\n\n\n<li>repartizarea profitului urmeaz\u0103 o ordine strict\u0103: rezerva legal\u0103, acoperirea pierderilor, men\u021binerea activului net \u0219i abia apoi dividendele.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Pe scurt: \u00een 2026 drumul dintre \u201eam \u00eencasat&#8221; \u0219i \u201eam banii&#8221; este, la SRL, mai lung \u0219i mai scump dec\u00e2t era acum doi ani. La PFA nu exist\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Indiferent ce alegi, cineva trebuie s\u0103 \u021bin\u0103 eviden\u021ba \u2014 registrele obligatorii, plafoanele, declara\u021biile. <a href=\"https:\/\/contapp.ro\/program-contabilitate-pfa\/?ref=blog-pfa-sau-srl\">Programul de contabilitate ContApp<\/a> \u021bine partida simpl\u0103 pentru PFA, calculeaz\u0103 singur CAS, CASS \u0219i impozitul \u0219i \u00ee\u021bi arat\u0103 \u00een orice moment \u00een ce plafon te \u00eencadrezi, \u00eenainte s\u0103 se \u00eencheie anul.<\/p>\n\n\n\n<h2 id=\"raspunderea-patrimoniala\" class=\"wp-block-heading\">R\u0103spunderea patrimonial\u0103<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Este singurul criteriu pe care nicio diferen\u021b\u0103 de taxe nu \u00eel poate compensa, \u0219i singurul care nu apare \u00een niciun calculator.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>PFA-ul nu are personalitate juridic\u0103.<\/strong> Din punct de vedere juridic e\u0219ti tu, o persoan\u0103 fizic\u0103 autorizat\u0103 s\u0103 desf\u0103\u0219oare o activitate. Patrimoniul PFA-ului se confund\u0103 cu patrimoniul t\u0103u personal. Dac\u0103 activitatea genereaz\u0103 datorii pe care nu le po\u021bi pl\u0103ti, creditorii se pot \u00eendrepta asupra bunurilor tale. Patrimoniul de afecta\u021biune, pe care \u00eel po\u021bi declara la \u00eenregistrare, delimiteaz\u0103 bunurile destinate activit\u0103\u021bii, dar nu func\u021bioneaz\u0103 ca un scut \u00eentre tine \u0219i creditori.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>SRL-ul are personalitate juridic\u0103<\/strong> \u0219i r\u0103spunde \u00een limita patrimoniului propriu. Asocia\u021bii risc\u0103, \u00een principiu, doar capitalul investit. Cu dou\u0103 rezerve importante: administratorul r\u0103spunde personal dac\u0103 exist\u0103 suspiciuni de fraud\u0103 sau de administrare defectuoas\u0103, iar b\u0103ncile cer aproape \u00eentotdeauna garan\u021bii personale de la asocia\u021bi pentru creditele acordate unei firme mici.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>C\u00e2nd conteaz\u0103 cu adev\u0103rat:<\/strong> dac\u0103 semnezi contracte cu clauze de penalitate, dac\u0103 activitatea implic\u0103 risc fizic pentru clien\u021bi sau pentru ter\u021bi, dac\u0103 lucrezi cu stocuri sau cu avansuri mari de la clien\u021bi, sau dac\u0103 intri \u00eentr-o investi\u021bie care presupune \u00eemprumut. \u00cen toate aceste cazuri, diferen\u021ba de c\u00e2teva mii de lei pe an la taxe nu este argumentul principal.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cen sens invers, PFA-ul are un avantaj pe care SRL-ul nu \u00eel are: <strong>confiden\u021bialitatea<\/strong>. Datele unei PFA sunt protejate ca date ale unei persoane fizice, iar situa\u021biile financiare nu sunt publice. La SRL, situa\u021biile financiare anuale \u0219i datele de identificare se pot consulta de oricine.<\/p>\n\n\n\n<h2 id=\"cand-tva-schimba-decizia\" class=\"wp-block-heading\">C\u00e2nd TVA-ul schimb\u0103 decizia<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">TVA-ul nu intr\u0103 \u00een compara\u021bia din calculator, pentru c\u0103 se aplic\u0103 la fel indiferent de forma de organizare. Dar conteaz\u0103 la decizie, din alt motiv.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Plafonul de scutire este de 395.000 lei<\/strong> pentru ambele forme. La dep\u0103\u0219irea lui, obliga\u021bia de a te \u00eenregistra \u00een scopuri de TVA apare <strong>\u00een ziua dep\u0103\u0219irii<\/strong> \u2014 nu la finalul lunii, cum era regula mai veche. Cota standard este de 21%, iar cea redus\u0103 de 11%.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ce se schimb\u0103 odat\u0103 ce devii pl\u0103titor de TVA: deconturi lunare sau trimestriale, jurnale de v\u00e2nz\u0103ri \u0219i de cump\u0103r\u0103ri, aten\u021bie la regimul fiec\u0103rei facturi \u00een func\u021bie de locul clientului. <strong>La acest nivel de complexitate, costul de administrare \u00eenceteaz\u0103 s\u0103 mai fie criteriul care departajeaz\u0103 PFA-ul de SRL<\/strong> \u2014 pentru c\u0103 ai nevoie de un program sau de un contabil oricum.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Concluzia practic\u0103: dac\u0103 estimezi c\u0103 vei dep\u0103\u0219i 395.000 lei, scoate costul contabilit\u0103\u021bii din ecua\u021bie \u0219i decide pe celelalte criterii \u2014 r\u0103spundere, acces la bani, planuri de cre\u0219tere. Despre avantajele \u0219i dezavantajele \u00eenregistr\u0103rii \u00een scopuri de TVA, inclusiv despre situa\u021biile \u00een care merit\u0103 s\u0103 o faci voluntar, \u00een articolul <a href=\"https:\/\/contapp.ro\/blog\/pfa-platitor-sau-neplatitor-de-tva\/\" data-type=\"post\" data-id=\"128750\">Plafonul de scutire de TVA: avantaje \u0219i dezavantaje<\/a>.<\/p>\n\n\n\n<h2 id=\"riscul-de-reconsiderare\" class=\"wp-block-heading\">Riscul de reconsiderare, la PFA cu un singur client<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 ai un singur client \u2014 cu at\u00e2t mai mult dac\u0103 acesta este fostul t\u0103u angajator \u2014 exist\u0103 riscul ca ANAF s\u0103 re\u00eencadreze activitatea ta din independent\u0103 \u00een dependent\u0103, cu recalcularea taxelor la nivelul unui contract de munc\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Criteriile sunt \u00een Codul fiscal, la art. 7 pct. 3. O activitate este considerat\u0103 independent\u0103 dac\u0103 \u00eendepline\u0219te <strong>cel pu\u021bin 4 din 7 criterii<\/strong>, printre care: libertatea de a alege locul \u0219i programul de lucru, folosirea propriilor bunuri \u0219i unelte, suportarea riscului activit\u0103\u021bii, existen\u021ba mai multor clien\u021bi.<\/p>\n\n\n\n<div class=\"wp-block-group is-style-callout is-layout-flow wp-block-group-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><strong>Circul\u0103 o informa\u021bie gre\u0219it\u0103.<\/strong> Se spune uneori c\u0103 activitatea unui PFA \u201enu mai poate fi reconsiderat\u0103 ca salarial\u0103&#8221;. Este adev\u0103rat c\u0103 legisla\u021bia privind PFA-urile prevede c\u0103 titularul nu devine angajat al beneficiarului nici \u00een cazul colabor\u0103rii exclusive \u2014 dar <strong>re\u00eencadrarea fiscal\u0103 \u00een baza criteriilor din Codul fiscal r\u0103m\u00e2ne \u00een vigoare<\/strong>. Sunt dou\u0103 lucruri diferite. Consecin\u021bele financiare cad, de regul\u0103, asupra firmei-client, nu asupra ta, dar rela\u021bia comercial\u0103 are de suferit oricum.<\/p>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Un SRL nu elimin\u0103 complet acest risc, dar \u00eel reduce, pentru c\u0103 interpune o persoan\u0103 juridic\u0103 \u00eentre tine \u0219i beneficiar. Cele \u0219apte criterii, cu explica\u021bii \u0219i exemple, sunt detaliate \u00een articolul <a href=\"https:\/\/contapp.ro\/blog\/activitate-independenta-vs-activitate-dependenta\/\" data-type=\"post\" data-id=\"128794\">Activitate independent\u0103 vs activitate dependent\u0103<\/a>.<\/p>\n\n\n\n<h2 id=\"trei-situatii-concrete\" class=\"wp-block-heading\">Trei situa\u021bii concrete<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Acelea\u0219i reguli, aplicate la trei activit\u0103\u021bi diferite. Alege-o pe cea mai apropiat\u0103 de a ta.<\/p>\n\n\n\n<div id=\"conta-611531761\" class=\"conta-plasare-articol conta-entity-placement\">\t\t<div data-elementor-type=\"section\" data-elementor-id=\"141789\" class=\"elementor elementor-141789\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-ba22001 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ba22001\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ba22002\" data-id=\"ba22002\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ba22003 elementor-widget elementor-widget-heading\" data-id=\"ba22003\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Cite\u0219ti despre taxe? ContApp le calculeaz\u0103 automat pentru tine.<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ba22004 elementor-widget elementor-widget-text-editor\" data-id=\"ba22004\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Facturare, e-Factura, registre, Declara\u021bia Unic\u0103 \u0219i declara\u021bii TVA \u2014 de la <strong>49 lei\/lun\u0103<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ba22005 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"ba22005\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-lg\" href=\"https:\/\/account.contapp.ro\/asistent\/incepe?utm_source=blog&#038;utm_medium=banner-articol&#038;utm_campaign=pfa-2026\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u00cencearc\u0103 gratuit 30 de zile \u2014 f\u0103r\u0103 card<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t<\/div><h3 id=\"medic-cabinet-individual\" class=\"wp-block-heading\">Medic cu cabinet individual<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Cabinetul medical individual este o form\u0103 de organizare f\u0103r\u0103 personalitate juridic\u0103, deci se impoziteaz\u0103 ca o activitate independent\u0103: impozit de 10% pe venitul net, CAS \u0219i CASS la plafoanele obi\u0219nuite. Cheltuielile sunt de regul\u0103 mari \u2014 consumabile, aparatur\u0103, chirie, asigurare de malpraxis \u2014 ceea ce trage venitul net \u00een jos \u0219i avantajeaz\u0103 sistemul real.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Verdict:<\/strong> PFA sau cabinet individual, \u00een sistem real, \u00een aproape toate cazurile. Un SRL devine relevant abia c\u00e2nd angajezi mai mul\u021bi colegi, c\u00e2nd investe\u0219ti \u00een aparatur\u0103 scump\u0103 pe care vrei s\u0103 o amortizezi, sau c\u00e2nd vrei s\u0103 po\u021bi vinde cabinetul mai t\u00e2rziu \u2014 un cabinet individual nu se poate vinde, pentru c\u0103 nu are p\u0103r\u021bi sociale.<\/p>\n\n\n\n<h3 id=\"sofer-ridesharing\" class=\"wp-block-heading\">\u0218ofer pe ridesharing<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Aici particularitatea nu este alegerea formei, ci contabilitatea: platforma re\u021bine comisionul din \u00eencasare, iar tu ai nevoie de cod special de TVA pentru serviciile primite din UE, chiar dac\u0103 nu e\u0219ti pl\u0103titor de TVA \u00een Rom\u00e2nia. Regulile sunt identice la PFA \u0219i la SRL.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Verdict:<\/strong> PFA, \u00een majoritatea cazurilor. Venitul net r\u0103m\u00e2ne de obicei sub pragurile la care micro\u00eentreprinderea devine avantajoas\u0103, iar salariul obligatoriu al primului angajat ar consuma o parte important\u0103 din c\u00e2\u0219tig. Cum se \u00eenregistreaz\u0103 concret facturile \u0219i comisionul, \u00een articolul <a href=\"https:\/\/contapp.ro\/blog\/contabilitate-uber-bolt-pfa\/\" data-type=\"post\" data-id=\"140978\">Contabilitate Uber \u0219i Bolt la PFA<\/a>.<\/p>\n\n\n\n<h3 id=\"programator-client-extern\" class=\"wp-block-heading\">Programator care factureaz\u0103 unui client din afar\u0103<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Cheltuielile sunt mici \u2014 un laptop, un abonament, poate o chirie par\u021bial\u0103 \u2014 deci venitul net este aproape egal cu \u00eencas\u0103rile. Asta \u00eempinge rapid peste pragul de 97.200 lei, unde CAS-ul sare la 24.300 lei, \u0219i face micro\u00eentreprinderea atractiv\u0103 ca taxe.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dou\u0103 lucruri de verificat \u00eenainte: dac\u0103 ai <strong>un singur client<\/strong>, cite\u0219te sec\u021biunea despre reconsiderare; iar dac\u0103 acel client este din UE, ai nevoie de cod special de TVA \u0219i de <a href=\"https:\/\/contapp.ro\/blog\/declaratia-390-tot-ce-trebuie-sa-stii-despre-declaratia-recapitulativa\/\" data-type=\"post\" data-id=\"141685\">Declara\u021bia 390<\/a>, indiferent de forma de organizare.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Verdict:<\/strong> depinde de nivelul venitului \u0219i de num\u0103rul de clien\u021bi. Codul CAEN cel mai des folosit \u0219i ce a \u00eensemnat scoaterea lui de la norma de venit sunt discutate \u00een articolul despre <a href=\"https:\/\/contapp.ro\/blog\/6202-cod-caen-it\/\" data-type=\"post\" data-id=\"129166\">codul CAEN 6202<\/a>. Lista complet\u0103 a codurilor este \u00een <a href=\"https:\/\/contapp.ro\/blog\/caen-rev-3-lista-coduri-caen-2025\/\" data-type=\"post\" data-id=\"138967\">CAEN rev. 3<\/a>.<\/p>\n\n\n\n<span id=\"studiu-de-caz-calculator-taxe-pentru-un-venit-de-3-000-euro\"><\/span>\n\n\n\n<h2 id=\"studiu-de-caz-15000-lei\" class=\"wp-block-heading\">Studiu de caz: 15.000 lei pe lun\u0103, calculat pas cu pas<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">O persoan\u0103 estimeaz\u0103 c\u0103 va \u00eencasa aproximativ <strong>15.000 lei pe lun\u0103<\/strong>, adic\u0103 180.000 lei pe an f\u0103r\u0103 TVA, cu cheltuieli directe de 10%, adic\u0103 1.500 lei pe lun\u0103 sau 18.000 lei pe an. Analizeaz\u0103 dac\u0103 s\u0103 deschid\u0103 o PFA sau o micro\u00eentreprindere.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Ipotezele calculului, declarate explicit:<\/strong> venit brut 180.000 lei pe an, f\u0103r\u0103 TVA; cheltuieli directe 18.000 lei pe an; la micro\u00eentreprindere un singur salariat, asociatul unic, angajat la salariul minim de 4.050 lei pe lun\u0103, f\u0103r\u0103 persoane \u00een \u00eentre\u021binere. Toate cotele folosite sunt tip\u0103rite \u00een tabele.<\/p>\n\n\n\n<h3 id=\"studiu-de-caz-pfa\" class=\"wp-block-heading\">Varianta PFA, \u00een sistem real<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>Pas<\/th><th>Opera\u021bie<\/th><th>Rezultat<\/th><\/tr><\/thead><tbody><tr><td>Venit net<\/td><td>180.000 \u2212 18.000<\/td><td>162.000 lei<\/td><\/tr><tr><td>CAS<\/td><td>venitul net dep\u0103\u0219e\u0219te 97.200 lei, deci 25% \u00d7 97.200<\/td><td><strong>24.300 lei<\/strong><\/td><\/tr><tr><td>CASS<\/td><td>venitul net e \u00eentre 24.300 \u0219i 291.600, deci 10% \u00d7 162.000<\/td><td><strong>16.200 lei<\/strong><\/td><\/tr><tr><td>Venit net impozabil<\/td><td>162.000 \u2212 24.300 \u2212 16.200<\/td><td>121.500 lei<\/td><\/tr><tr><td>Impozit pe venit<\/td><td>10% \u00d7 121.500<\/td><td><strong>12.150 lei<\/strong><\/td><\/tr><tr><td><strong>Total taxe<\/strong><\/td><td>24.300 + 16.200 + 12.150<\/td><td><strong>52.650 lei<\/strong><\/td><\/tr><tr><td><strong>\u00ce\u021bi r\u0103m\u00e2ne<\/strong><\/td><td>180.000 \u2212 18.000 \u2212 52.650<\/td><td><strong>109.350 lei<\/strong><\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">CAS-ul de 24.300 lei este minimul datorat la acest nivel de venit. Po\u021bi alege o baz\u0103 de calcul mai mare, dac\u0103 vrei un punctaj de pensie mai bun.<\/figcaption><\/figure>\n\n\n\n<h3 id=\"studiu-de-caz-srl\" class=\"wp-block-heading\">Varianta SRL, micro\u00eentreprindere<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>Pas<\/th><th>Opera\u021bie<\/th><th>Rezultat<\/th><\/tr><\/thead><tbody><tr><td>Impozit pe veniturile micro<\/td><td>1% \u00d7 180.000<\/td><td><strong>1.800 lei<\/strong><\/td><\/tr><tr><td>Salariu brut anual<\/td><td>4.050 \u00d7 12<\/td><td>48.600 lei<\/td><\/tr><tr><td>Sum\u0103 netaxabil\u0103 din salariul minim<\/td><td>300 lei\/lun\u0103 \u00een prima jum\u0103tate a anului, 200 lei\/lun\u0103 \u00een a doua<\/td><td>3.000 lei<\/td><\/tr><tr><td>Baz\u0103 de impozitare \u0219i de contribu\u021bii<\/td><td>48.600 \u2212 3.000<\/td><td>45.600 lei<\/td><\/tr><tr><td>CAS re\u021binut din salariu<\/td><td>25% \u00d7 45.600<\/td><td>11.400 lei<\/td><\/tr><tr><td>CASS re\u021binut din salariu<\/td><td>10% \u00d7 45.600<\/td><td>4.560 lei<\/td><\/tr><tr><td>Deducere personal\u0103<\/td><td>20% \u00d7 4.050 \u00d7 12 luni<\/td><td>9.720 lei<\/td><\/tr><tr><td>Impozit pe salariu<\/td><td>10% \u00d7 (45.600 \u2212 11.400 \u2212 4.560 \u2212 9.720)<\/td><td>1.992 lei<\/td><\/tr><tr><td>Salariu net<\/td><td>48.600 \u2212 11.400 \u2212 4.560 \u2212 1.992<\/td><td>30.648 lei<\/td><\/tr><tr><td>Contribu\u021bia asiguratorie pentru munc\u0103<\/td><td>2,25% \u00d7 45.600<\/td><td>1.026 lei<\/td><\/tr><tr><td>R\u0103m\u00e2ne de distribuit ca dividend<\/td><td>180.000 \u2212 18.000 \u2212 48.600 \u2212 1.026 \u2212 1.800<\/td><td>110.574 lei<\/td><\/tr><tr><td>Impozit pe dividende<\/td><td>16% \u00d7 110.574<\/td><td><strong>17.691,84 lei<\/strong><\/td><\/tr><tr><td>Dividende nete<\/td><td>110.574 \u2212 17.691,84<\/td><td>92.882,16 lei<\/td><\/tr><tr><td>CASS pe dividende<\/td><td>dividendul net e \u00eentre 48.600 \u0219i 97.200, deci 10% \u00d7 48.600<\/td><td><strong>4.860 lei<\/strong><\/td><\/tr><tr><td><strong>Total taxe<\/strong><\/td><td>1.800 + 11.400 + 4.560 + 1.992 + 1.026 + 17.691,84 + 4.860<\/td><td><strong>43.329,84 lei<\/strong><\/td><\/tr><tr><td><strong>\u00ce\u021bi r\u0103m\u00e2ne<\/strong><\/td><td>30.648 + 92.882,16 \u2212 4.860<\/td><td><strong>118.670,16 lei<\/strong><\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">Suma netaxabil\u0103 din salariul minim este scutit\u0103 at\u00e2t de impozit, c\u00e2t \u0219i de contribu\u021bii. Calculul folose\u0219te salariul minim de 4.050 lei pe tot anul; de la 1 iulie 2026 salariul minim este 4.325 lei, iar un SRL care \u00ee\u0219i majoreaz\u0103 salariatul la noul minim are un cost cu circa 1.300 lei pe an mai mare dec\u00e2t \u00een tabel.<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Diferen\u021ba este de 9.320 lei pe an, \u00een favoarea micro\u00eentreprinderii<\/strong> \u2014 \u00eenainte de costul contabilit\u0103\u021bii. La PFA \u021binerea eviden\u021bei cost\u0103 c\u00e2teva zeci de lei pe lun\u0103; la micro\u00eentreprindere ajunge la 400\u2013500 lei pe lun\u0103. Cu 400 de lei pe lun\u0103, adic\u0103 4.800 lei pe an, <strong>r\u0103m\u00e2n aproximativ 4.500 de lei pe an<\/strong> \u00een favoarea SRL-ului.<\/p>\n\n\n\n<h3 id=\"de-la-ce-venit-merita\" class=\"wp-block-heading\">De la ce venit merit\u0103, de fapt<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Cel mai util lucru pe care \u00eel arat\u0103 recalcularea este c\u0103 <strong>diferen\u021ba nu cre\u0219te liniar cu venitul<\/strong>. Pragurile de CAS, de CASS \u0219i treptele de CASS pe dividende sunt discrete, a\u0219a c\u0103 r\u0103spunsul sare de la un interval la altul. Tabelul de mai jos folose\u0219te acelea\u0219i ipoteze ca studiul de caz.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>Venit brut pe lun\u0103<\/th><th>\u00ce\u021bi r\u0103m\u00e2ne la PFA<\/th><th>\u00ce\u021bi r\u0103m\u00e2ne la SRL<\/th><th>Diferen\u021ba<\/th><th>Diferen\u021ba dup\u0103 4.800 lei\/an contabilitate<\/th><\/tr><\/thead><tbody><tr><td>6.000 lei<\/td><td>41.553<\/td><td>42.789<\/td><td>+1.236 SRL<\/td><td><strong>\u22123.564 PFA<\/strong><\/td><\/tr><tr><td>8.000 lei<\/td><td>59.049<\/td><td>58.302<\/td><td>\u2212747 PFA<\/td><td><strong>\u22125.547 PFA<\/strong><\/td><\/tr><tr><td>10.000 lei<\/td><td>65.610<\/td><td>76.244<\/td><td>+10.634 SRL<\/td><td><strong>+5.834 SRL<\/strong><\/td><\/tr><tr><td>12.000 lei<\/td><td>83.106<\/td><td>91.757<\/td><td>+8.651 SRL<\/td><td><strong>+3.851 SRL<\/strong><\/td><\/tr><tr><td>15.000 lei<\/td><td>109.350<\/td><td>118.670<\/td><td>+9.320 SRL<\/td><td><strong>+4.520 SRL<\/strong><\/td><\/tr><tr><td>16.000 lei<\/td><td>118.098<\/td><td>122.781<\/td><td>+4.683 SRL<\/td><td><strong>\u2212117 PFA<\/strong><\/td><\/tr><tr><td>20.000 lei<\/td><td>153.090<\/td><td>158.666<\/td><td>+5.576 SRL<\/td><td><strong>+776 SRL<\/strong><\/td><\/tr><tr><td>25.000 lei<\/td><td>196.830<\/td><td>203.522<\/td><td>+6.692 SRL<\/td><td><strong>+1.892 SRL<\/strong><\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">Sume anuale, \u00een lei. Cheltuieli directe de 10% din venit, salariat unic la salariul minim la micro\u00eentreprindere. La venituri de peste 20.000 lei pe lun\u0103, ipoteza salariului minim devine mai pu\u021bin realist\u0103 \u2014 un asociat ar prefera un salariu mai mare, ca s\u0103 scoat\u0103 bani cu un cost total mai mic dec\u00e2t 16% plus CASS.<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Ce se cite\u0219te din tabel:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Sub 9.000 lei pe lun\u0103, PFA-ul c\u00e2\u0219tig\u0103.<\/strong> Iar dac\u0103 pui la socoteal\u0103 \u0219i costul contabilit\u0103\u021bii, c\u00e2\u0219tig\u0103 deta\u0219at: la 8.000 lei pe lun\u0103 diferen\u021ba trece de 5.500 de lei pe an.<\/li>\n\n\n\n<li><strong>Saltul dintre 9.000 \u0219i 10.000 lei pe lun\u0103 este cel mai mare din tot tabelul<\/strong> \u0219i e artificial. La un venit net de peste 97.200 lei, CAS-ul la PFA trece dintr-un singur pas de la 12.150 la 24.300 lei. Dac\u0103 e\u0219ti chiar sub prag \u0219i \u00eel dep\u0103\u0219e\u0219ti cu o sut\u0103 de lei, pl\u0103te\u0219ti cu 12.150 lei mai mult.<\/li>\n\n\n\n<li><strong>Peste 16.000 lei pe lun\u0103 avantajul se sub\u021biaz\u0103 din nou<\/strong>, pentru c\u0103 dividendele nete dep\u0103\u0219esc 97.200 lei \u0219i CASS-ul pe dividende urc\u0103 de la 4.860 la 9.720 lei.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Concluzia onest\u0103 este c\u0103 <strong>\u00eentrebarea \u201ede la ce venit merit\u0103 un SRL&#8221; nu are un r\u0103spuns unic<\/strong>. Are un r\u0103spuns pe intervale, \u0219i el depinde de pe ce parte a unui prag te afli. Pune-\u021bi propriile cifre \u00een calculatorul de mai sus \u00eenainte de a decide.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 vrei tot ra\u021bionamentul pe \u00eendelete, cu cele 12 criterii de compara\u021bie \u0219i cu procedura de \u00eenfiin\u021bare, <a href=\"https:\/\/contapp.ro\/raport-gratuit\/\">descarc\u0103 gratuit ghidul PFA sau SRL<\/a>. \u00cel prime\u0219ti pe email, \u00een format PDF.<\/p>\n\n\n\n<h2 id=\"greseli-frecvente\" class=\"wp-block-heading\">Gre\u0219eli frecvente \u00een 2026<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Calculezi plafoanele la 4.325 lei.<\/strong> Pentru veniturile realizate \u00een 2026 se folose\u0219te salariul minim de 4.050 lei, chiar dac\u0103 minimul a crescut de la 1 iulie.<\/li>\n\n\n\n<li><strong>Deschizi un SRL pentru taxe, la un venit de 8.000 lei pe lun\u0103.<\/strong> La acel nivel PFA-ul este de fapt mai avantajos, cu peste 5.000 de lei pe an dup\u0103 costul contabilit\u0103\u021bii.<\/li>\n\n\n\n<li><strong>Ui\u021bi c\u0103 salariul primului angajat cre\u0219te obligatoriu<\/strong> c\u00e2nd cre\u0219te salariul minim. La micro\u00eentreprindere, costul formei de organizare urc\u0103 \u00een cursul anului; la PFA, plafoanele r\u0103m\u00e2n neschimbate.<\/li>\n\n\n\n<li><strong>Distribui dividende interimare f\u0103r\u0103 s\u0103 verifici activul net.<\/strong> Din 2026 nu se mai poate, dac\u0103 activul net a sc\u0103zut sub jum\u0103tate din capitalul social subscris.<\/li>\n\n\n\n<li><strong>Alegi norma de venit f\u0103r\u0103 s\u0103 verifici nomenclatorul.<\/strong> Lista activit\u0103\u021bilor a fost rescris\u0103 pentru coresponden\u021ba cu CAEN rev. 3 \u0219i se aplic\u0103 veniturilor din 2026.<\/li>\n\n\n\n<li><strong>Crezi c\u0103 un PFA cu un singur client nu poate fi reconsiderat.<\/strong> Re\u00eencadrarea fiscal\u0103 \u00een baza criteriilor din Codul fiscal este \u00een vigoare.<\/li>\n\n\n\n<li><strong>Compari doar taxele.<\/strong> Costul contabilit\u0103\u021bii la micro\u00eentreprindere, \u00eentre 400 \u0219i 500 lei pe lun\u0103, r\u0103stoarn\u0103 rezultatul la venituri mici \u0219i mijlocii.<\/li>\n\n\n\n<li><strong>\u00ce\u021bi alegi forma de organizare doar pentru anul acesta.<\/strong> Trecerea de la PFA la SRL este simpl\u0103; trecerea invers\u0103 \u00eenseamn\u0103 radierea unei firme, o procedur\u0103 lung\u0103 \u0219i costisitoare.<\/li>\n<\/ul>\n\n\n\n<h2 id=\"intrebari-frecvente\" class=\"wp-block-heading\">\u00centreb\u0103ri frecvente<\/h2>\n\n\n\n<h4 id=\"faq-la-ce-venit-merita-srl\" class=\"wp-block-heading\">La ce venit \u00eencepe s\u0103 merite un SRL \u00een loc de PFA?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Nu exist\u0103 un prag unic. Sub 9.000 lei \u00eencas\u0103ri pe lun\u0103, PFA-ul este mai avantajos. \u00centre 10.000 \u0219i 15.000 lei pe lun\u0103, micro\u00eentreprinderea las\u0103 \u00een m\u00e2n\u0103 cu 3.800\u20134.500 lei pe an mai mult, dup\u0103 ce pl\u0103te\u0219ti contabilitatea. Peste 16.000 lei pe lun\u0103 diferen\u021ba se sub\u021biaz\u0103 din nou, pentru c\u0103 urc\u0103 CASS-ul pe dividende. Vezi tabelul din studiul de caz.<\/p>\n\n\n\n<h4 id=\"faq-am-si-contract-de-munca\" class=\"wp-block-heading\">Am \u0219i contract de munc\u0103. Mai pl\u0103tesc CAS \u0219i CASS la PFA?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Da, ambele. CAS se datoreaz\u0103 la pragul corespunz\u0103tor venitului net realizat, exact ca la orice PFA. CASS se datoreaz\u0103 tot, dar cu o singur\u0103 u\u0219urare: dac\u0103 ai pl\u0103tit deja CASS ca salariat la nivelul a cel pu\u021bin 6 salarii minime, <strong>nu mai completezi p\u00e2n\u0103 la plafonul minim de 24.300 lei<\/strong>. Pl\u0103te\u0219ti 10% din venitul net efectiv, oric\u00e2t ar fi el.<\/p>\n\n\n\n<h4 id=\"faq-pensionar-cu-pfa\" class=\"wp-block-heading\">Sunt pensionar \u0219i am PFA. Ce contribu\u021bii datorez?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Nu datorezi CAS pentru veniturile din activit\u0103\u021bi independente. Datorezi CASS, 10% aplicat venitului net realizat. Dac\u0103 ai pl\u0103tit deja CASS la nivelul a cel pu\u021bin 6 salarii minime din pensie sau din alte venituri, nu completezi p\u00e2n\u0103 la plafonul minim. Pentru un pensionar, PFA-ul \u00een sistem real este aproape \u00eentotdeauna mai avantajos dec\u00e2t o micro\u00eentreprindere, pentru c\u0103 dispare cea mai mare tax\u0103 din calcul.<\/p>\n\n\n\n<h4 id=\"faq-norma-sau-venit-incasat\" class=\"wp-block-heading\">La norm\u0103 de venit, contribu\u021biile se calculeaz\u0103 la venitul \u00eencasat sau la norm\u0103?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">La norm\u0103. Impozitul de 10%, CAS \u0219i CASS se raporteaz\u0103 la valoarea normei de venit stabilite pentru activitatea ta, corectat\u0103 dac\u0103 este cazul, nu la c\u00e2t ai \u00eencasat efectiv. De aceea norma este avantajoas\u0103 atunci c\u00e2nd \u00eencasezi mai mult dec\u00e2t norma \u2014 cu c\u00e2t mai mult, cu at\u00e2t mai bine. Dac\u0103 e\u0219ti \u0219i salariat, norma se reduce cu 40\u201350%, \u00een func\u021bie de jude\u021b.<\/p>\n\n\n\n<h4 id=\"faq-pfa-si-srl-simultan\" class=\"wp-block-heading\">Pot avea \u0219i PFA \u0219i SRL \u00een acela\u0219i timp?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Da. Sunt entit\u0103\u021bi diferite, cu obliga\u021bii fiscale separate. Aten\u021bie \u00eens\u0103 la dou\u0103 lucruri: veniturile din dividendele SRL-ului se cumuleaz\u0103 cu celelalte venituri din investi\u021bii pentru calculul CASS pe trepte, iar la verificarea plafonului de 100.000 EUR pentru regimul micro se cumuleaz\u0103 veniturile entit\u0103\u021bilor \u00een care de\u021bii peste 25%, inclusiv ale unei PFA.<\/p>\n\n\n\n<h4 id=\"faq-trecere-de-la-pfa-la-srl\" class=\"wp-block-heading\">Cum trec de la PFA la SRL?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Nu exist\u0103 o procedur\u0103 de transformare. \u00cenfiin\u021bezi SRL-ul, mu\u021bi contractele \u0219i clien\u021bii pe el, apoi radiezi PFA-ul. Radierea unei PFA este simpl\u0103 \u0219i dureaz\u0103 c\u00e2teva zile. Ordinea conteaz\u0103: nu radia PFA-ul \u00eenainte ca SRL-ul s\u0103 fie func\u021bional \u0219i facturabil. Nu uita de declara\u021bia unic\u0103 pentru veniturile realizate ca PFA p\u00e2n\u0103 la data radierii.<\/p>\n\n\n\n<h4 id=\"faq-cati-salariati-la-pfa\" class=\"wp-block-heading\">C\u00e2\u021bi salaria\u021bi pot avea ca PFA?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">O PFA poate avea cel mult 3 salaria\u021bi \u0219i cel mult 5 clase de activit\u0103\u021bi CAEN \u00een obiectul de activitate. O \u00eentreprindere individual\u0103 poate avea p\u00e2n\u0103 la 8 salaria\u021bi \u0219i 10 clase CAEN. O \u00eentreprindere familial\u0103 nu poate angaja ter\u021be persoane. La SRL nu exist\u0103 limit\u0103ri nici de salaria\u021bi, nici de coduri CAEN.<\/p>\n\n\n\n<h4 id=\"faq-contabilitate-obligatorie-pfa\" class=\"wp-block-heading\">Contabilitatea este obligatorie la PFA?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Eviden\u021ba este obligatorie, contabilul nu. O PFA \u00een sistem real \u021bine contabilitate \u00een partid\u0103 simpl\u0103: Registrul-jurnal de \u00eencas\u0103ri \u0219i pl\u0103\u021bi \u0219i Registrul de eviden\u021b\u0103 fiscal\u0103. Te po\u021bi ocupa singur sau po\u021bi folosi un program. La SRL, contabilitatea \u00een partid\u0103 dubl\u0103 cere un contabil autorizat, iar costul porne\u0219te de la c\u00e2teva sute de lei pe lun\u0103.<\/p>\n\n\n\n<h4 id=\"faq-asociat-25-la-suta\" class=\"wp-block-heading\">Pot fi asociat cu 25% \u00een dou\u0103 micro\u00eentreprinderi?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Da. Condi\u021bia din lege se refer\u0103 la de\u021binerea a <strong>peste<\/strong> 25% din titlurile de participare sau din drepturile de vot. Dac\u0103 de\u021bii exact 25%, restric\u021bia nu se activeaz\u0103. Dac\u0103 de\u021bii peste 25% \u00een dou\u0103 societ\u0103\u021bi, doar una dintre ele poate aplica regimul micro. De\u021binerea se calculeaz\u0103 direct sau indirect.<\/p>\n\n\n\n<h4 id=\"faq-depasire-plafon-micro\" class=\"wp-block-heading\">Ce se \u00eent\u00e2mpl\u0103 dac\u0103 dep\u0103\u0219esc plafonul de 100.000 EUR \u00een cursul anului?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Treci la impozit pe profit de 16% \u00eencep\u00e2nd cu trimestrul \u00een care s-a produs dep\u0103\u0219irea, nu din anul urm\u0103tor. Ai obliga\u021bia de a anun\u021ba schimbarea de regim printr-o declara\u021bie de men\u021biuni, \u00een termen de 15 zile. Plafonul se verific\u0103 pe cifra de afaceri \u0219i se cumuleaz\u0103 cu veniturile entit\u0103\u021bilor \u00een care asocia\u021bii de\u021bin peste 25%.<\/p>\n\n\n\n<h4 id=\"faq-impozit-dividende-la-micro\" class=\"wp-block-heading\">Pl\u0103tesc impozit pe dividende dac\u0103 firma este pe regim micro?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Da. Impozitul de 1% pe veniturile micro\u00eentreprinderii este un impozit al firmei. Impozitul pe dividende, de 16%, este un impozit al t\u0103u, ca persoan\u0103 fizic\u0103, pl\u0103tit atunci c\u00e2nd sco\u021bi banii din firm\u0103. Sunt dou\u0103 impozite diferite, care se cumuleaz\u0103. La ele se adaug\u0103 CASS pe dividende, calculat\u0103 pe trepte, la suma efectiv \u00eencasat\u0103 dup\u0103 re\u021binerea impozitului.<\/p>\n\n\n\n<h4 id=\"faq-vanzarea-activitatii\" class=\"wp-block-heading\">Ce se \u00eent\u00e2mpl\u0103 cu PFA-ul dac\u0103 vreau s\u0103 v\u00e2nd activitatea?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">O PFA nu se poate vinde. Nu are p\u0103r\u021bi sociale \u0219i nu poate fi transmis\u0103, pentru c\u0103 este legat\u0103 de persoana titularului \u0219i de preg\u0103tirea lui profesional\u0103. Po\u021bi vinde bunuri \u0219i po\u021bi ceda contracte, dar nu activitatea ca atare. Un SRL se vinde prin cesiunea p\u0103r\u021bilor sociale. Dac\u0103 construie\u0219ti ceva cu g\u00e2ndul de a-l vinde sau de a-l transmite mai departe, SRL-ul este singura variant\u0103.<\/p>\n\n\n\n<span id=\"concluzii-pfa-sau-srl-care-este-solutia-optima\"><\/span>\n\n\n\n<h2 id=\"cum-decizi-in-trei-pasi\" class=\"wp-block-heading\">Concluzie: cum decizi \u00een trei pa\u0219i<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Pasul 1. R\u0103spunde la \u00eentreb\u0103rile care nu au leg\u0103tur\u0103 cu taxele.<\/strong> Ai nevoie de r\u0103spundere limitat\u0103? Vrei s\u0103 po\u021bi vinde activitatea \u00eentr-o zi? Ai nevoie de mai mult de 3 salaria\u021bi? Dac\u0103 r\u0103spunsul la vreuna este \u201eda&#8221;, ai deja r\u0103spunsul: SRL. Dac\u0103 nu, treci la pasul 2.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Pasul 2. Pune-\u021bi cifrele \u00een calculator<\/strong> \u0219i uit\u0103-te la ce \u00ee\u021bi r\u0103m\u00e2ne \u00een m\u00e2n\u0103, nu la totalul taxelor. Adaug\u0103 mental costul contabilit\u0103\u021bii: c\u00e2teva zeci de lei pe lun\u0103 la PFA, 400\u2013500 lei la micro\u00eentreprindere. Dac\u0103 diferen\u021ba r\u0103mas\u0103 e sub 3.000 de lei pe an, nu merit\u0103 s\u0103 schimbi forma de organizare pentru ea.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>Alege PFA dac\u0103\u2026<\/th><th>Alege SRL dac\u0103\u2026<\/th><\/tr><\/thead><tbody><tr><td>e\u0219ti la \u00eenceput \u0219i nu cuno\u0219ti \u00eenc\u0103 poten\u021bialul activit\u0103\u021bii. O PFA se \u00eenfiin\u021beaz\u0103 u\u0219or, se administreaz\u0103 simplu \u0219i se radiaz\u0103 \u00een c\u00e2teva zile.<\/td><td>activitatea presupune investi\u021bii importante de la bun \u00eenceput, salaria\u021bi sau un proces complex de produc\u021bie \u0219i v\u00e2nzare.<\/td><\/tr><tr><td>vrei s\u0103 folose\u0219ti banii imediat ce i-ai \u00eencasat, f\u0103r\u0103 formalit\u0103\u021bi \u0219i f\u0103r\u0103 impozit suplimentar.<\/td><td>e\u0219ti disciplinat financiar \u0219i po\u021bi a\u0219tepta situa\u021biile financiare \u0219i distribuirea de dividende.<\/td><\/tr><tr><td>vrei independen\u021b\u0103, flexibilitate \u0219i confiden\u021bialitate. Datele unei PFA nu sunt publice.<\/td><td>vrei s\u0103 cre\u0219ti echipa, s\u0103 te extinzi spre alte domenii sau s\u0103 po\u021bi vinde afacerea.<\/td><\/tr><tr><td>e\u0219ti pensionar. Nu datorezi CAS, iar avantajul este de 12.150 sau 24.300 lei pe an.<\/td><td>ai nevoie de r\u0103spundere limitat\u0103, pentru c\u0103 semnezi contracte cu penalit\u0103\u021bi sau lucrezi cu riscuri reale.<\/td><\/tr><tr><td>vrei s\u0103 cotizezi mai mult la pensie. Ca PFA pl\u0103te\u0219ti CAS raportat la venitul t\u0103u, nu la salariul minim.<\/td><td>preferi s\u0103 investe\u0219ti tu banii, \u00een loc s\u0103 \u00eei dai statului sub form\u0103 de contribu\u021bii.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Pasul 3. F\u0103 primul pas concret.<\/strong> Dac\u0103 ai ales PFA, urmeaz\u0103 \u00eenregistrarea la Registrul Comer\u021bului \u2014 documentele \u0219i ordinea lor sunt \u00een <a href=\"https:\/\/contapp.ro\/blog\/ghid-infiintare-pfa\/\" data-type=\"post\" data-id=\"128739\">Ghidul de \u00eenfiin\u021bare PFA<\/a>, iar dac\u0103 preferi s\u0103 nu te ocupi personal, o po\u021bi face prin <a href=\"https:\/\/contapp.ro\/servicii-de-infiintare-pfa-profesii-liberale\/\">serviciul de \u00eenfiin\u021bare ContApp<\/a>. Imediat dup\u0103 \u00eenregistrare deschide un cont \u0219i \u00eencepe s\u0103 \u00eenregistrezi \u00eencas\u0103rile din prima zi: registrele obligatorii se completeaz\u0103 pe parcurs, nu \u00een mai, anul urm\u0103tor.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mai ai de decis \u0219i alte lucruri \u00een primele s\u0103pt\u0103m\u00e2ni \u2014 <a href=\"https:\/\/contapp.ro\/blog\/cont-bancar-dedicat-pfa\/\" data-type=\"post\" data-id=\"128991\">cont bancar, cas\u0103 de marcat \u0219i terminal POS<\/a>, care sunt obligatorii \u0219i care nu.<\/p>\n\n\n\n<div class=\"wp-block-group is-style-callout is-layout-flow wp-block-group-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><strong>Contribu\u021biile nu sunt taxe.<\/strong> CAS \u0219i CASS nu se duc \u00een bugetul de stat ca impozitele. CAS \u00ee\u021bi construie\u0219te punctajul de pensie, iar CASS \u00ee\u021bi d\u0103 dreptul la servicii medicale. C\u00e2nd compari cele dou\u0103 forme de organizare, \u021bine cont c\u0103 la PFA pl\u0103te\u0219ti CAS raportat la venitul t\u0103u, deci acumulezi un punctaj de pensie mai bun dec\u00e2t dac\u0103 te angajezi la propria firm\u0103 pe salariul minim.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Compar\u0103 PFA, micro\u00eentreprindere \u0219i impozit pe profit pentru 2026: praguri, calculator cu 4 scenarii \u0219i criteriile care nu se v\u0103d \u00een cifre.<\/p>\n","protected":false},"author":2,"featured_media":142325,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,416,426,480],"tags":[594,595,593,31,592,596],"class_list":["post-129102","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-taxe-pfa","category-contabilitate-srl","category-infiintare-pfa","category-taxe-pfa-2026","tag-calculator-taxe","tag-impozit-dividende-2026","tag-microintreprindere-2026","tag-pfa-sau-srl","tag-pfa-sau-srl-2026","tag-raspundere-patrimoniala"],"_links":{"self":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/129102","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/comments?post=129102"}],"version-history":[{"count":12,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/129102\/revisions"}],"predecessor-version":[{"id":143124,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/129102\/revisions\/143124"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media\/142325"}],"wp:attachment":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media?parent=129102"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/categories?post=129102"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/tags?post=129102"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}