{"id":3449,"date":"2015-12-21T00:00:00","date_gmt":"2015-12-20T23:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/modosul-a-filmtorveny-is\/"},"modified":"2020-07-08T18:08:48","modified_gmt":"2020-07-08T16:08:48","slug":"modosul-a-filmtorveny-is","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/modosul-a-filmtorveny-is\/","title":{"rendered":"M\u00f3dosul a Filmt\u00f6rv\u00e9ny is"},"content":{"rendered":"<p><strong>Az utols\u00f3 negyed\u00e9vben t\u00f6bbsz\u00f6r \u00e9s t\u00f6bb ponton is m\u00f3dos\u00edtotta az Orsz\u00e1ggy\u0171l\u00e9s <em>a mozg\u00f3k\u00e9pr\u0151l sz\u00f3l\u00f3 2004. \u00e9vi II. t\u00f6rv\u00e9ny<\/em>t. A k\u00f6zvetett filmt\u00e1mogat\u00e1si rendszert \u00e9rint\u0151 m\u00f3dos\u00edt\u00e1sok legf\u0151bb elemeit az al\u00e1bbiakban foglaljuk \u00f6ssze.<\/strong><!--more--><\/p>\n<ul>\n<li>2015. december 31-i hat\u00e1llyal b\u0151v\u00fcl a k\u00f6zvetlen magyar filmgy\u00e1rt\u00e1si k\u00f6lts\u00e9gek k\u00f6re: az kieg\u00e9sz\u00fcl a kisv\u00e1llalati ad\u00f3 (KIVA), a kisad\u00f3z\u00f3 v\u00e1llalkoz\u00e1sok t\u00e9teles ad\u00f3ja (KATA), valamint az egyszer\u0171s\u00edtett foglalkoztat\u00e1s (EFO) keret\u00e9ben fizetend\u0151 k\u00f6zteher-k\u00f6telezetts\u00e9g al\u00e1 es\u0151, a filmgy\u00e1rt\u00f3, filmel\u0151\u00e1ll\u00edt\u00f3 v\u00e1llalkoz\u00e1sokn\u00e1l felmer\u00fclt k\u00f6lts\u00e9gekkel \u00e9s r\u00e1ford\u00edt\u00e1sokkal.<\/li>\n<li>Az eddigi 5 milli\u00f3 Ft-r\u00f3l 10 milli\u00f3 Ft-ra emelkedik az elsz\u00e1molhat\u00f3 marketing k\u00f6lts\u00e9gek \u00f6sszeghat\u00e1ra.<\/li>\n<li>A Magyar Nemzeti Filmalap \u00e1ltal kezelt let\u00e9ti sz\u00e1ml\u00e1r\u00f3l teljes\u00edtett k\u00f6zvetett t\u00e1mogat\u00e1s foly\u00f3s\u00edt\u00e1s\u00e1nak hat\u00e1rideje a kifizet\u00e9s\u00e9re ir\u00e1nyul\u00f3 k\u00e9relm\u00e9nek beny\u00fajt\u00e1s\u00e1t\u00f3l sz\u00e1m\u00edtott 15 banki napra v\u00e1ltozik a kor\u00e1bbi 5 banki nap helyett.<\/li>\n<li>J\u00f3 h\u00edr, hogy az \u00e1llami ad\u00f3hat\u00f3s\u00e1g a Magyar Nemzeti Filmalap \u00e1ltal a let\u00e9ti sz\u00e1ml\u00e1ra gy\u0171jt\u00f6tt \u00f6sszeget az id\u0151ar\u00e1nyos keret\u00f6sszegre negyed\u00e9vente, a negyed\u00e9vet k\u00f6vet\u0151 h\u00f3nap 15. napj\u00e1ig automatikusan kieg\u00e9sz\u00edti 2016-t\u00f3l. Az els\u0151 kieg\u00e9sz\u00edt\u00e9s id\u0151pontja 2016. \u00e1prilis 15. lesz, a negyed\u00e9ves id\u0151ar\u00e1nyos keret\u00f6sszeg 3,5 milli\u00e1rd Ft (a 2016. \u00e9vi keret\u00f6sszeg ugyanis 14 milli\u00e1rd Ft). A m\u00f3dos\u00edt\u00e1s k\u00f6vetkezt\u00e9ben a let\u00e9ti sz\u00e1ml\u00e1r\u00f3l teljes\u00edtett kifizet\u00e9sek szezonalit\u00e1sa nagy val\u00f3sz\u00edn\u0171s\u00e9ggel cs\u00f6kkeni fog, \u00e9s a forr\u00e1sok rendelkez\u00e9sre \u00e1ll\u00e1sa kisz\u00e1m\u00edthat\u00f3v\u00e1 v\u00e1lik.<\/li>\n<li>Szint\u00e9n kedvez\u0151, csak a 2015. \u00e9vre vonatkoz\u00f3 \u00e1tmeneti rendelkez\u00e9s, hogy a Korm\u00e1ny d\u00f6nt\u00e9se alapj\u00e1n a k\u00f6zponti k\u00f6lts\u00e9gvet\u00e9s a 2015. \u00e9vi let\u00e9ti sz\u00e1mla keret\u00f6sszeg \u00e9s a let\u00e9ti sz\u00e1ml\u00e1n az \u00e9vben t\u00e9nylegesen \u00f6sszegy\u0171jt\u00f6tt k\u00f6zvetett t\u00e1mogat\u00e1s pozit\u00edv k\u00fcl\u00f6nb\u00f6zet\u00e9nek megfelel\u0151 \u00f6sszeget befizetheti.<\/li>\n<\/ul>\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-3449","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":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - 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