that carry out production, trade and service activities. They will not calculate the tax based on their real income and deductible expenses, in their case the tax is based on a fixed annual amount (standard income quota) established by ANAF, the National Fiscal Administration Agency, to which the 10% tax rate is applied. The level of the annual income quota for local gastronomic points, for the year 2024, has been set at the amount of 39,600 lei (approx. 8,000 euros), to which some correction coefficients may be applied that will reduce this value by different percentages, between 30% - 70%. The correction coefficients that reduce the income rate are as follows: - Taxpayer’s age - 40% - 60%: for young people the reduction is greater in order to maintain or attract them to the rural area, being known at national level the tendency of young generations to migrate to urban and peri-urban areas; for middle-aged people, the reduction coefficient is lower, because these people are active on the labor market and have the possibility of obtaining other incomes; for people over 60 years of age, the reduction coefficient is increased due to the fact that they are no longer active on the labor market, and their incomes are very low or even absent. - The time affected by the performance of the activity – 70%: for the local gastronomic point managed by a full-time employee. Thus, by encouraging the owners of local gastronomic points to also have the quality of employees, the pressure on the social security budget is reduced by reducing unemployment. - The degree of handicap or invalidity of the taxpayer –30% - 40%. - Seasonal nature of the activity – 70%. This criterion is explained by the availability and quality of the ingredients used in the preparation of the menus of a local gastronomic point, which are influenced by the agricultural season, some raw materials being available only in certain periods of the year, which determines fluctuating incomes with an impact on the long-term sustainability of the the activity. IV. LOCAL GASTRONOMIC POINTS - IN ADMINISTRATIVE TERMS With a view to the superior valorization of primary production and the acceleration of the rural development process, including rural services, the Ministry of Agriculture and Rural Development supports the development of local gastronomic points through specific information, promotion and dissemination actions in the online environment: media sites, applications mobile and any other means of mass information. 679 LEGAL AND ECONOMIC REALITIES
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