{"id":10149,"date":"2023-11-15T16:42:57","date_gmt":"2023-11-15T15:42:57","guid":{"rendered":"https:\/\/hu.andersen.com\/?p=10149"},"modified":"2023-11-15T16:42:57","modified_gmt":"2023-11-15T15:42:57","slug":"itt-vannak-az-oszi-adocsomagot-erinto-elso-fontos-modositasok","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/itt-vannak-az-oszi-adocsomagot-erinto-elso-fontos-modositasok\/","title":{"rendered":"Itt vannak az \u0151szi ad\u00f3csomagot \u00e9rint\u0151 els\u0151 fontos m\u00f3dos\u00edt\u00e1sok"},"content":{"rendered":"\n<p><strong>A Parlament honlapj\u00e1n kedd este \u00f3ta el\u00e9rhet\u0151k azok a r\u00e9szletes vit\u00e1t lez\u00e1r\u00f3 m\u00f3dos\u00edt\u00f3 javaslatok, amelyeket az Orsz\u00e1ggy\u0171l\u00e9s Gazdas\u00e1gi Bizotts\u00e1ga terjeszt el\u0151 az \u0151szi ad\u00f3csomag kapcs\u00e1n. Cikk\u00fcnkben ezekr\u0151l sz\u00e1molunk be \u00f6sszefoglal\u00f3 jelleggel.<\/strong><\/p>\n\n\n\n<p>A Gazdas\u00e1gi Bizotts\u00e1g r\u00e9szletes vit\u00e1t lez\u00e1r\u00f3 m\u00f3dos\u00edt\u00f3 javaslata alapj\u00e1n az \u00f6sszes olyan int\u00e9zked\u00e9st kihagyj\u00e1k az \u0151szi ad\u00f3csomagb\u00f3l, amelyek az egy\u00e9ni \u00e9s t\u00e1rsas v\u00e1llalkoz\u00f3k ad\u00f3z\u00e1s\u00e1nak egyszer\u0171s\u00edt\u00e9s\u00e9re vonatkoz\u00f3an 2025-t\u0151l l\u00e9ptek volna hat\u00e1lyba. Az indokol\u00e1s szerint a t\u00f6bbek k\u00f6z\u00f6tt a szem\u00e9lyi j\u00f6vedelemad\u00f3t, a szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3t, a KATA t\u00f6rv\u00e9nyt, az illet\u00e9keket \u00e9s a helyi ad\u00f3kat is \u00e9rint\u0151, tervezett int\u00e9zked\u00e9sek tov\u00e1bbi egyeztet\u00e9st ig\u00e9nyelnek, \u00edgy ezeket egyel\u0151re t\u00f6r\u00f6lt\u00e9k.<\/p>\n\n\n\n<p>Kiker\u00fclt a csomagb\u00f3l azoknak a szab\u00e1lyoknak a szigor\u00edt\u00e1sa is, amelyek az \u00e1falevon\u00e1si jog k\u00f6zvetett v\u00e1mjogi k\u00e9pvisel\u0151n kereszt\u00fcl t\u00f6rt\u00e9n\u0151 gyakorl\u00e1s\u00e1ra vonatkoztak volna. Az indokol\u00e1s szerint a szab\u00e1lyoz\u00e1s m\u00f3dos\u00edt\u00e1sa ezen a ter\u00fcleten is tov\u00e1bbi \u00e1tgondol\u00e1st ig\u00e9nyel, ez\u00e9rt a k\u00e9rd\u00e9s rendez\u00e9s\u00e9t k\u00e9s\u0151bbi id\u0151pontra id\u0151z\u00edtik a jogszab\u00e1lyalkot\u00f3k.<\/p>\n\n\n\n<p>Az e\u00c1FA-rendszer bevezet\u00e9s\u00e9hez kapcsol\u00f3dik az a kieg\u00e9sz\u00edt\u0151 m\u00f3dos\u00edt\u00e1s, amely kimondja, hogy az a megb\u00edzhat\u00f3nak min\u0151s\u00fcl\u0151 ad\u00f3z\u00f3 (v\u00e1llalkoz\u00e1s), amely az \u00e1fabevall\u00e1shoz a g\u00e9pi interf\u00e9sz alkalmaz\u00e1st v\u00e1lasztja, a bevall\u00e1s esed\u00e9kess\u00e9g\u00e9t\u0151l sz\u00e1m\u00edtott tizen\u00f6t napig mentes\u00fcl az ellen\u0151rz\u00e9s al\u00f3l. Ezen id\u0151 alatt az esetleges hib\u00e1k \u00e9s elt\u00e9r\u00e9sek jav\u00edthat\u00f3ak, r\u00e1ad\u00e1sul m\u00e9g az \u00f6nellen\u0151rz\u00e9si p\u00f3tl\u00e9kot sem kell megfizetnie a v\u00e1llalkoz\u00e1snak.<\/p>\n\n\n\n<p>A k\u00f6telez\u0151 visszav\u00e1lt\u00e1si rendszer (DRS) indul\u00e1s\u00e1hoz kapcsol\u00f3dik az a m\u00f3dos\u00edt\u00e1s, amelynek \u00e9rtelm\u00e9ben a visszav\u00e1lt\u00e1si d\u00edj elsz\u00e1mol\u00e1s\u00e1val kapcsolatosan 2024-ben \u00e9letbe l\u00e9p\u0151 sz\u00e1mviteli v\u00e1ltoz\u00e1sok miatt korrig\u00e1lj\u00e1k a helyi ipar\u0171z\u00e9si ad\u00f3ra (hipa) vonatkoz\u00f3 szab\u00e1lyokat is. Ennek l\u00e9nyege, hogy a gy\u00e1rt\u00f3k \u00e9s forgalmaz\u00f3k eset\u00e9ben a visszav\u00e1lt\u00e1si d\u00edj a helyi ipar\u0171z\u00e9si ad\u00f3alap sz\u00e1m\u00edt\u00e1sa sor\u00e1n nem k\u00e9pezi r\u00e9sz\u00e9t sem a nett\u00f3 \u00e1rbev\u00e9telnek, sem pedig az ad\u00f3alap meghat\u00e1roz\u00e1sakor a nett\u00f3 \u00e1rbev\u00e9telt cs\u00f6kkent\u0151 eladott \u00e1ruk beszerz\u00e9si \u00e9rt\u00e9k\u00e9nek. Eml\u00e9keztet\u0151\u00fcl a kor\u00e1bban eml\u00edtett sz\u00e1mviteli v\u00e1ltoz\u00e1s: a term\u00e9k visszav\u00e1lt\u00e1si d\u00edjjal n\u00f6velt ellen\u00e9rt\u00e9k\u00e9t egyes esetekben \u00e9rt\u00e9kes\u00edt\u00e9s nett\u00f3 \u00e1rbev\u00e9telek\u00e9nt kell elsz\u00e1molni, az \u00e9rt\u00e9kes\u00edtett term\u00e9kek beker\u00fcl\u00e9si \u00e9rt\u00e9k\u00e9nek r\u00e9sz\u00e9t k\u00e9pez\u0151 visszav\u00e1lt\u00e1si d\u00edjat pedig eladott \u00e1ruk beszerz\u00e9si \u00e9rt\u00e9k\u00e9t n\u00f6vel\u0151 t\u00e9telk\u00e9nt kell kimutatni.<\/p>\n\n\n\n<p>A k\u00fcl\u00f6n jogszab\u00e1lyban szab\u00e1lyozand\u00f3, a glob\u00e1lis minimum-ad\u00f3szintet biztos\u00edt\u00f3 kieg\u00e9sz\u00edt\u0151 ad\u00f3kr\u00f3l sz\u00f3l\u00f3 t\u00f6rv\u00e9nyjavaslatot illet\u0151en a Gazdas\u00e1gi Bizotts\u00e1g \u00e1ltal javasolt m\u00f3dos\u00edt\u00e1sok szerint a bejelentett r\u00e9szesed\u00e9shez kapcsol\u00f3d\u00f3 amneszti\u00e1val minden ad\u00f3z\u00f3 \u00e9lhetne a 2023. december 30-\u00e1n nyilv\u00e1ntartott, nem bejelentett r\u00e9szesed\u00e9sre (amely megfelel az egy \u00e9ves tart\u00e1si peri\u00f3dusnak). Ugyanakkor a bejelent\u00e9s megt\u00e9tele (ennek hat\u00e1rideje nem egy\u00e9rtelm\u0171 a normasz\u00f6veg \u00e9s az indokol\u00e1s alapj\u00e1n) eset\u00e9n azonnali ad\u00f3k\u00f6telezetts\u00e9g keletkezne, ha a f\u00fcggetlen felek k\u00f6z\u00f6tti piaci \u00e9rt\u00e9k \u00e9s a k\u00f6nyv szerinti \u00e9rt\u00e9k k\u00f6z\u00f6tti k\u00fcl\u00f6nb\u00f6zet nyeres\u00e9gjelleg\u0171. A k\u00fcl\u00f6nb\u00f6zet 20%-a ut\u00e1n 9%-os t\u00e1rsas\u00e1gi ad\u00f3t kell fizetni. A m\u00f3dos\u00edt\u00e1s \u00e9rtelm\u00e9ben az ad\u00f3k\u00f6telezetts\u00e9g nem m\u00e9rs\u00e9kelhet\u0151 sem ad\u00f3alap-, sem ad\u00f3kedvezm\u00e9nnyel.<\/p>\n\n\n\n<p>Az indokol\u00e1s kit\u00e9r arra, hogy amennyiben a piaci \u00e9rt\u00e9k a k\u00f6nyv szerinti \u00e9rt\u00e9kn\u00e9l alacsonyabb, a bejelent\u00e9s nem tehet\u0151 meg. A r\u00e9szesed\u00e9s piaci \u00e9rt\u00e9k\u00e9t k\u00f6nyvvizsg\u00e1l\u00f3 vagy az ehhez sz\u00fcks\u00e9ges szak\u00e9rtelemmel rendelkez\u0151 szak\u00e9rt\u0151 jelent\u00e9s\u00e9vel kellene igazolni.<\/p>\n\n\n\n<p>A T\u00f6rv\u00e9nyalkot\u00e1si Bizotts\u00e1g november 16-\u00e1n t\u00e1rgyalja az ad\u00f3csomagokat, \u00edgy a k\u00f6vetkez\u0151 napokban m\u00e9g megjelenhetnek \u00fajabb m\u00f3dos\u00edt\u00e1sok.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00c1ttekint\u00e9s az Orsz\u00e1ggy\u0171l\u00e9s Gazdas\u00e1gi Bizotts\u00e1g\u00e1nak m\u00f3dos\u00edt\u00f3 javaslatair\u00f3l.<\/p>\n","protected":false},"author":1028,"featured_media":10150,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","footnotes":""},"categories":[38],"tags":[41],"class_list":{"0":"post-10149","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-hirek","8":"tag-slider-2","9":"entry"},"acf":[],"featured_image_src":"https:\/\/hu.andersen.com\/wp-content\/uploads\/2023\/11\/adovaltoz.jpg","author_info":{"display_name":"G\u00f6tz Attila","author_link":"https:\/\/hu.andersen.com\/hu\/author\/agotz\/"},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - 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