{"id":3434,"date":"2016-05-13T00:00:00","date_gmt":"2016-05-12T22:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/evkozi-adocsomag\/"},"modified":"2020-07-10T10:51:22","modified_gmt":"2020-07-10T08:51:22","slug":"evkozi-adocsomag","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/evkozi-adocsomag\/","title":{"rendered":"\u00c9vk\u00f6zi ad\u00f3csomag"},"content":{"rendered":"

A Korm\u00e1ny 2016. m\u00e1jus 3-\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.<\/strong><\/p>\n

Ad\u00f3csomag I. \u2013 T\u00e1rsas\u00e1gi ad\u00f3<\/strong><\/p>\n

L\u00e9nyeges v\u00e1ltoz\u00e1sok v\u00e1rhat\u00f3ak a t\u00e1rsas\u00e1gi ad\u00f3z\u00e1sban. Az OECD \u00e1ltal t\u00e1masztott k\u00f6vetelm\u00e9nyeknek t\u00f6rt\u00e9n\u0151 megfelel\u00e9s \u00e9rdek\u00e9ben jelent\u0151sen m\u00f3dosuln\u00e1nak a jogd\u00edjhoz kapcsol\u00f3d\u00f3 kedvezm\u00e9nyek.<\/p>\n

https:\/\/orientax.hu\/hir\/adocsomag-i-tarsasagi-ado<\/a><\/p>\n

Ad\u00f3csomag II. \u2013 Szja \u00e9s TB<\/strong><\/p>\n

Az szem\u00e9lyi j\u00f6vedelemad\u00f3z\u00e1s v\u00e1ltoz\u00e1sai k\u00f6z\u00fcl az ad\u00f3mentes mobilit\u00e1si c\u00e9l\u00fa lakhat\u00e1si t\u00e1mogat\u00e1ssal kapcsolatos kedvezm\u00e9nyek tervezett bevezet\u00e9se emelhet\u0151 ki, egyebekben f\u0151leg pontos\u00edt\u00e1sokat tartalmaz a javaslat. Eml\u00edt\u00e9sre m\u00e9lt\u00f3, hogy megsz\u0171nne a harmadik orsz\u00e1gbeli \u00e1llampolg\u00e1r kik\u00fcldet\u00e9se meghosszabb\u00edt\u00e1s\u00e1nak bejelent\u00e9s\u00e9vel el\u00e9rhet\u0151 t\u00e1rsadalombiztos\u00edt\u00e1s mentess\u00e9g, illetve, hogy \u00faj szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si kedvezm\u00e9nyek ker\u00fcln\u00e9nek bevezet\u00e9sre.<\/p>\n

https:\/\/orientax.hu\/hir\/adocsomag-ii-szja-es-tb<\/a><\/p>\n

Ad\u00f3csomag III. \u2013 \u00c1fa \u00e9s J\u00f6ved\u00e9ki ad\u00f3<\/strong><\/p>\n

Az \u00c1fa t\u00f6rv\u00e9nyt \u00e9rint\u0151 v\u00e1ltoz\u00e1sok k\u00f6z\u00fcl eml\u00edt\u00e9sre m\u00e9lt\u00f3, hogy \u00fajabb term\u00e9kek, szolg\u00e1ltat\u00e1sok ker\u00fclnek kedvezm\u00e9nyes kulcs al\u00e1, \u00e9s b\u0151v\u00fclne a ford\u00edtott ad\u00f3z\u00e1s al\u00e1 es\u0151 term\u00e9kek, szolg\u00e1ltat\u00e1sok k\u00f6re is.\u00a0 Tov\u00e1bb\u00e1, emelkedne a g\u00e1zolaj, a benzin \u00e9s a petr\u00f3leum, illetve a doh\u00e1nyterm\u00e9kek j\u00f6ved\u00e9ki ad\u00f3ja a tervezet szerint.<\/p>\n

https:\/\/orientax.hu\/hir\/adocsomag-iii-afa-es-jovedeki-ado<\/a><\/p>\n

Ad\u00f3csomag IV. \u2013 KKV szektort \u00e9rint\u0151 v\u00e1ltoz\u00e1sok<\/strong><\/p>\n

A kkv szektor speci\u00e1lis ad\u00f3z\u00e1si form\u00e1i k\u00f6z\u00fcl a kisv\u00e1llalati ad\u00f3 v\u00e1ltozik legt\u00f6bb ponton.<\/p>\n

https:\/\/orientax.hu\/hir\/adocsomag-iv-kkv-szektort-erinto-valtozasok<\/a><\/p>\n

Ad\u00f3csomag V. \u2013 Egy\u00e9b ad\u00f3k<\/strong><\/p>\n

Az al\u00e1bbiakban a helyi ad\u00f3k, g\u00e9pj\u00e1rm\u0171ad\u00f3, c\u00e9gaut\u00f3, rekl\u00e1mad\u00f3, n\u00e9peg\u00e9szs\u00e9g\u00fcgyi term\u00e9kad\u00f3, illet\u00e9kek, p\u00e9nz\u00fcgyi tranzakci\u00f3s illet\u00e9k tervezett v\u00e1ltoz\u00e1sait gy\u0171jt\u00f6tt\u00fck \u00f6ssze.<\/p>\n

https:\/\/orientax.hu\/hir\/adocsomag-v-egyeb-adok<\/a><\/p>\n

Ad\u00f3csomag VI. \u2013 Ad\u00f3z\u00e1s rendje<\/strong><\/p>\n

Az ad\u00f3z\u00e1s rendj\u00e9r\u0151l sz\u00f3l\u00f3 2003. \u00e9vi XCII. t\u00f6rv\u00e9ny (a tov\u00e1bbiakban: \u201eArt.\u201d) is t\u00f6bb helyen m\u00f3dosulna a javaslat alapj\u00e1n. A v\u00e1ltoz\u00e1sok k\u00f6z\u00fcl kiemelj\u00fck a felt\u00e9teles ad\u00f3meg\u00e1llapt\u00e1si hat\u00e1rozatokban le\u00edrt t\u00e9ny\u00e1ll\u00e1s megval\u00f3sul\u00e1s\u00e1nak ellen\u0151rz\u00e9s\u00e9re ir\u00e1nyul\u00f3 \u00fajfajta ellen\u0151rz\u00e9st\u00edpus bevezet\u00e9s\u00e9t.<\/p>\n

https:\/\/orientax.hu\/hir\/adocsomag-vi-adozas-rendje<\/a><\/p>\n

Ad\u00f3csomag VII. \u2013 Sz\u00e1mviteli t\u00f6rv\u00e9ny<\/strong><\/p>\n

A sz\u00e1mviteli t\u00f6rv\u00e9ny javasolt v\u00e1ltoz\u00e1sai f\u0151k\u00e9nt a jogszab\u00e1ly sz\u00f6veg\u00e9nek pontos\u00edt\u00e1s\u00e1ra ir\u00e1nyulnak. Kiemelend\u0151 v\u00e1ltoz\u00e1s, hogy a hitelint\u00e9zetek csak 2018 janu\u00e1rj\u00e1t\u00f3l lesznek k\u00f6telesek alkalmazni az IFRS-eket.<\/p>\n

https:\/\/orientax.hu\/hir\/adocsomag-vii-szamviteli-torveny<\/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":{"0":"post-3434","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-hirek","7":"entry"},"acf":[],"featured_image_src":null,"author_info":{"display_name":"","author_link":"https:\/\/hu.andersen.com\/hu\/author\/"},"yoast_head":"\n\u00c9vk\u00f6zi ad\u00f3csomag - Andersen Magyarorsz\u00e1g<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/hu.andersen.com\/hu\/hirek\/evkozi-adocsomag\/\" \/>\n<meta property=\"og:locale\" content=\"hu_HU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00c9vk\u00f6zi ad\u00f3csomag\" \/>\n<meta property=\"og:url\" content=\"https:\/\/hu.andersen.com\/hu\/hirek\/evkozi-adocsomag\/\" \/>\n<meta property=\"og:site_name\" content=\"Andersen Magyarorsz\u00e1g\" \/>\n<meta property=\"article:published_time\" content=\"2016-05-12T22:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-07-10T08:51:22+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Szerz\u0151:\" \/>\n\t<meta name=\"twitter:data1\" content=\"\" \/>\n\t<meta name=\"twitter:label2\" content=\"Becs\u00fclt olvas\u00e1si id\u0151\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 perc\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/evkozi-adocsomag\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/evkozi-adocsomag\\\/\"},\"author\":{\"name\":\"\",\"@id\":\"\"},\"headline\":\"\u00c9vk\u00f6zi ad\u00f3csomag\",\"datePublished\":\"2016-05-12T22:00:00+00:00\",\"dateModified\":\"2020-07-10T08:51:22+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/evkozi-adocsomag\\\/\"},\"wordCount\":515,\"commentCount\":0,\"articleSection\":[\"H\u00edrek\"],\"inLanguage\":\"hu\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/evkozi-adocsomag\\\/\",\"url\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/evkozi-adocsomag\\\/\",\"name\":\"\u00c9vk\u00f6zi ad\u00f3csomag - 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