{"id":3420,"date":"2016-11-04T00:00:00","date_gmt":"2016-11-03T23:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/2017-evi-tervezett-adotorveny-modositasok\/"},"modified":"2020-07-08T18:08:45","modified_gmt":"2020-07-08T16:08:45","slug":"2017-evi-tervezett-adotorveny-modositasok","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/2017-evi-tervezett-adotorveny-modositasok\/","title":{"rendered":"2017. \u00e9vi tervezett ad\u00f3t\u00f6rv\u00e9ny-m\u00f3dos\u00edt\u00e1sok"},"content":{"rendered":"<p><strong>A Korm\u00e1ny 2016. okt\u00f3ber 28-\u00e1n az Orsz\u00e1ggy\u0171l\u00e9s el\u00e9 terjesztette az ad\u00f3t\u00f6rv\u00e9ny-m\u00f3dos\u00edt\u00e1sokra vonatkoz\u00f3 javaslatait. A javaslat l\u00e9nyeges pontjait az al\u00e1bbi linkeken el\u00e9rhet\u0151 \u00f6sszefoglal\u00f3inkban tal\u00e1lj\u00e1k. Teljes h\u00edrlevel\u00fcnk let\u00f6lthet\u0151\u00a0<a href=\"https:\/\/orientax.hu\/wp-content\/uploads\/sites\/43\/2016\/11\/ot-hirlevel-2017-es-adocsomag-tervezet-161104.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">itt<\/a>.<\/strong><\/p>\n<p><strong>Tervezett ad\u00f3t\u00f6rv\u00e9ny v\u00e1ltoz\u00e1sok I. \u2013 T\u00e1rsas\u00e1gi ad\u00f3<\/strong><\/p>\n<p>A ny\u00e1ron hat\u00e1lyba l\u00e9pett jelent\u0151s v\u00e1ltoz\u00e1sok ut\u00e1n az \u0151szi ad\u00f3csomag is t\u00f6bb helyen \u00e1talak\u00edtan\u00e1 a t\u00e1rsas\u00e1gi ad\u00f3z\u00e1s szab\u00e1lyait. A javasolt ad\u00f3csomag szerint kedvezm\u00e9nyt vehetne ig\u00e9nybe a korai f\u00e1zis\u00fa v\u00e1llalkoz\u00e1sok befektet\u0151je, illetve a ny\u00e1ri m\u00f3dos\u00edt\u00e1shoz k\u00e9pest b\u0151v\u00fclne a m\u0171eml\u00e9kv\u00e9delmi \u00e9p\u00fcletek fel\u00faj\u00edt\u00f3j\u00e1nak biztos\u00edtott kedvezm\u00e9nyek k\u00f6re. A javaslat szerint ad\u00f3kedvezm\u00e9nyben r\u00e9szes\u00fclne az energiahat\u00e9konys\u00e1gi c\u00e9lokat szolg\u00e1l\u00f3 beruh\u00e1z\u00e1st megval\u00f3s\u00edt\u00f3 \u00e9s az \u00e9l\u0151zenei szolg\u00e1ltat\u00e1st ny\u00fajt\u00f3 t\u00e1rsas\u00e1g. M\u00f3dosulnak tov\u00e1bb\u00e1 a fejleszt\u00e9si ad\u00f3kedvezm\u00e9ny \u00e9s a l\u00e1tv\u00e1nycsapatsport-t\u00e1mogat\u00e1s szab\u00e1lyai is.<\/p>\n<p><a href=\"https:\/\/orientax.hu\/hir\/tervezett-adotorveny-valtozasok-2017-tarsasagi-ado\/\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/orientax.hu\/hir\/tervezett-adotorveny-valtozasok-i-2017-tarsasagi-ado<\/a><\/p>\n<p><strong>Tervezett ad\u00f3t\u00f6rv\u00e9ny v\u00e1ltoz\u00e1sok II. \u2013 Szja \u00e9s TB<\/strong><\/p>\n<p>A beharangozott j\u00e1rul\u00e9kcs\u00f6kkent\u00e9st egyel\u0151re nem tartalmazza az ad\u00f3csomag. H\u00edrlevel\u00fcnk \u00f6sszefoglalja a szem\u00e9lyi j\u00f6vedelemad\u00f3, az egyszer\u0171s\u00edtett k\u00f6ztehervisel\u00e9si hozz\u00e1j\u00e1rul\u00e1s, az egy\u00e9ni j\u00e1rul\u00e9kok, a szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3, az eg\u00e9szs\u00e9g\u00fcgyi hozz\u00e1j\u00e1rul\u00e1s, valamint a szakk\u00e9pz\u00e9si hozz\u00e1j\u00e1rul\u00e1s szab\u00e1lyainak v\u00e1rhat\u00f3 m\u00f3dos\u00edt\u00e1sait.<\/p>\n<p><a href=\"https:\/\/orientax.hu\/hir\/tervezett-adotorveny-valtozasok-ii-2017-szja-es-tb\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/orientax.hu\/hir\/tervezett-adotorveny-valtozasok-ii-2017-szja-es-tb<\/a><\/p>\n<p><strong>Tervezett ad\u00f3t\u00f6rv\u00e9ny v\u00e1ltoz\u00e1sok III. \u2013 \u00c1fa \u00e9s J\u00f6ved\u00e9ki ad\u00f3<\/strong><\/p>\n<p>A javaslat \u00e9rtelm\u00e9ben az alanyi ad\u00f3mentess\u00e9get a j\u00f6v\u0151ben 8 milli\u00f3 Ft-os \u00e9rt\u00e9khat\u00e1rig lehetne v\u00e1lasztani. A javaslat tov\u00e1bb\u00e1 sz\u00e1mos ponton m\u00f3dos\u00edtan\u00e1 mind a 2017. \u00e1prilis 1-j\u00e9t\u0151l hat\u00e1lyba l\u00e9p\u0151 \u00faj j\u00f6ved\u00e9ki szab\u00e1lyoz\u00e1st, mind pedig a m\u00e1r hat\u00e1lyban l\u00e9v\u0151 j\u00f6ved\u00e9ki ad\u00f3t\u00f6rv\u00e9nyt.<\/p>\n<p><a href=\"https:\/\/orientax.hu\/hir\/tervezett-adotorveny-valtozasok-iii-2017-afa-es-jovedeki-ado\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/orientax.hu\/hir\/tervezett-adotorveny-valtozasok-iii-2017-afa-es-jovedeki-ado<\/a><\/p>\n<p><strong>Tervezett ad\u00f3t\u00f6rv\u00e9ny v\u00e1ltoz\u00e1sok IV. \u2013 KKV szektort \u00e9rint\u0151 tervezett m\u00f3dos\u00edt\u00e1sok<\/strong><\/p>\n<p>A kkv szektor speci\u00e1lis ad\u00f3z\u00e1si form\u00e1i k\u00f6z\u00fcl a kisad\u00f3z\u00f3 v\u00e1llalkoz\u00e1sok t\u00e9teles ad\u00f3ja bev\u00e9teli hat\u00e1r\u00e1nak 12 milli\u00f3 forintra emel\u00e9se a legjelent\u0151sebb tervezett v\u00e1ltoz\u00e1s. H\u00edrlevel\u00fcnk emellett tartalmazza a kisv\u00e1llalati ad\u00f3 v\u00e1rhat\u00f3 m\u00f3dos\u00edt\u00e1sait (ide\u00e9rtve a ny\u00e1ri ad\u00f3csomag \u00e1ltal elfogadott \u00e9s m\u00e1r kihirdetett m\u00f3dos\u00edt\u00e1sokat), valamint az egyszer\u0171s\u00edtett v\u00e1llalkoz\u00e1si ad\u00f3ban v\u00e1rhat\u00f3 \u00faj szab\u00e1lyokat.<\/p>\n<p><a href=\"https:\/\/orientax.hu\/hir\/tervezett-adotorveny-valtozasok-iv-2017-kkv-szektort-erinto-modosito-javaslatok\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/orientax.hu\/hir\/tervezett-adotorveny-valtozasok-iv-2017-kkv-szektort-erinto-modosito-javaslatok<\/a><\/p>\n<p><strong>Tervezett ad\u00f3t\u00f6rv\u00e9ny v\u00e1ltoz\u00e1sok V. \u2013 Egy\u00e9b ad\u00f3k<\/strong><\/p>\n<p>Az al\u00e1bbiakban a helyi ad\u00f3k, a mag\u00e1nszem\u00e9lyek k\u00fcl\u00f6nad\u00f3ja, a gy\u00f3gyszerforgalmaz\u00f3k k\u00fcl\u00f6nad\u00f3ja, a rekl\u00e1mad\u00f3, a Robin Hood ad\u00f3, az energiaad\u00f3, illet\u00e9kek tervezett v\u00e1ltoz\u00e1sait gy\u0171jt\u00f6tt\u00fck \u00f6ssze.<\/p>\n<p><a href=\"https:\/\/orientax.hu\/hir\/tervezett-adotorveny-valtozasok-v-2017-egyeb-adok\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/orientax.hu\/hir\/tervezett-adotorveny-valtozasok-v-2017-egyeb-adok<\/a><\/p>\n<p><strong>Tervezett ad\u00f3t\u00f6rv\u00e9ny v\u00e1ltoz\u00e1sok VI. \u2013 Ad\u00f3z\u00e1s rendje<\/strong><\/p>\n<p>Az ad\u00f3z\u00e1s rendj\u00e9r\u0151l sz\u00f3l\u00f3 t\u00f6rv\u00e9ny t\u00f6bb helyen m\u00f3dosulna a javaslat alapj\u00e1n. A legfontosabb m\u00f3dos\u00edt\u00e1sok a k\u00f6vetkez\u0151 ter\u00fcleteket \u00e9rinten\u00e9k: az ad\u00f3z\u00f3i min\u0151s\u00edt\u00e9sre vonatkoz\u00f3 felt\u00e9telek \u00e9s szab\u00e1lyok m\u00f3dos\u00edt\u00e1sa, pontos\u00edt\u00e1sa; a sz\u00e9khelyszolg\u00e1ltat\u00f3k ig\u00e9nybev\u00e9tele eset\u00e9n ir\u00e1nyad\u00f3 szab\u00e1lyok bevezet\u00e9se; az EKAER-rel kapcsolatos szab\u00e1lyok tekintet\u00e9ben a kock\u00e1zati biztos\u00edt\u00e9k fizet\u00e9s\u00e9re k\u00f6telezettek k\u00f6r\u00e9nek kib\u0151v\u00edt\u00e9se; az \u00e9lelmiszer \u00e9s ital automata-berendez\u00e9sek \u00fczemeltet\u00e9s\u00e9vel kapcsolatos adatszolg\u00e1ltat\u00e1si k\u00f6telezetts\u00e9g bevezet\u00e9se.<\/p>\n<p><a href=\"https:\/\/orientax.hu\/hir\/tervezett-adotorveny-valtozasok-vi-2017-adozas-rendje\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/orientax.hu\/hir\/tervezett-adotorveny-valtozasok-vi-2017-adozas-rendje<\/a><\/p>\n<p><strong>Tervezett ad\u00f3t\u00f6rv\u00e9ny v\u00e1ltoz\u00e1sok VII. \u2013 Sz\u00e1mviteli t\u00f6rv\u00e9ny<\/strong><\/p>\n<p>A Javaslat sz\u00e1mvitelt \u00e9rint\u0151 m\u00f3dos\u00edt\u00e1sai els\u0151sorban a sz\u00e1rmaz\u00e9kos \u00fcgyletek elsz\u00e1mol\u00e1s\u00e1hoz kapcsol\u00f3dnak, amelyek c\u00e9lja, hogy egyr\u00e9szt k\u00f6zel\u00edts\u00e9k a sz\u00e1mviteli t\u00f6rv\u00e9ny rendszer\u00e9t az IFRS-ek szerinti elsz\u00e1mol\u00e1sok rendszer\u00e9hez, m\u00e1sr\u00e9szt egy\u00e9rtelm\u0171s\u00edts\u00e9k a jelenleg \u00e9rv\u00e9nyben l\u00e9v\u0151 szab\u00e1lyoz\u00e1st ezen a ter\u00fcleten. Emellett a Javaslat tartalmaz n\u00e9h\u00e1ny kisebb jelleg\u0171 m\u00f3dos\u00edt\u00e1st, pontos\u00edt\u00e1st is.<\/p>\n<p><a href=\"https:\/\/orientax.hu\/hir\/tervezett-adotorveny-valtozasok-vii-2017-szamviteli-torveny\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/orientax.hu\/hir\/tervezett-adotorveny-valtozasok-vii-2017-szamviteli-torveny<\/a><\/p>\n<p><strong>Tervezett ad\u00f3t\u00f6rv\u00e9ny v\u00e1ltoz\u00e1sok VIII. \u2013 Nemzetk\u00f6zi inform\u00e1ci\u00f3csere<\/strong><\/p>\n<p>Magyarorsz\u00e1g nemzetk\u00f6zi szerz\u0151d\u00e9sekben v\u00e1llalt k\u00f6telezetts\u00e9geinek megfelel\u0151en v\u00e1ltoz\u00e1sok v\u00e1rhat\u00f3ak az ad\u00f3hat\u00f3s\u00e1gok k\u00f6z\u00f6tti automatikus inform\u00e1ci\u00f3csere \u00e9s a p\u00e9nz\u00fcgyi sz\u00e1ml\u00e1kkal kapcsolatos ad\u00f3z\u00f3i adatszolg\u00e1ltat\u00e1s ter\u00fclet\u00e9n.<\/p>\n<p><a href=\"https:\/\/orientax.hu\/hir\/tervezett-adotorveny-valtozasok-viii-2017-nemzetkozi-informaciocsere\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/orientax.hu\/hir\/tervezett-adotorveny-valtozasok-viii-2017-nemzetkozi-informaciocsere<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<\/p>\n","protected":false},"author":103,"featured_media":0,"comment_status":"open","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":[],"class_list":["post-3420","post","type-post","status-publish","format-standard","category-hirek","entry"],"acf":[],"featured_image_src":null,"author_info":{"display_name":"","author_link":"https:\/\/hu.andersen.com\/hu\/author\/"},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.6 (Yoast SEO v27.6) - 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