{"id":3471,"date":"2015-03-30T00:00:00","date_gmt":"2015-03-29T22:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/fontos-valtozas-az-innovacios-jarulekmentessegben\/"},"modified":"2020-07-08T18:08:51","modified_gmt":"2020-07-08T16:08:51","slug":"fontos-valtozas-az-innovacios-jarulekmentessegben","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/fontos-valtozas-az-innovacios-jarulekmentessegben\/","title":{"rendered":"Fontos v\u00e1ltoz\u00e1s az innov\u00e1ci\u00f3s j\u00e1rul\u00e9kmentess\u00e9gben"},"content":{"rendered":"<p><strong>2015. janu\u00e1r 1-j\u00e9t\u0151l az innov\u00e1ci\u00f3s j\u00e1rul\u00e9kfizet\u00e9si k\u00f6telezetts\u00e9g al\u00f3li mentess\u00e9ghez sz\u00fcks\u00e9ges mikro- \u00e9s kisv\u00e1llalkoz\u00e1si besorol\u00e1s elv\u00e9gz\u00e9se sor\u00e1n m\u00e1r nem kell a kapcsol\u00f3d\u00f3 \u00e9s partner v\u00e1llalkoz\u00e1sok adatait sz\u00e1m\u00edt\u00e1sba venni, hanem kiz\u00e1r\u00f3lag az adott t\u00e1rsas\u00e1g egyedi mutat\u00f3sz\u00e1mai alapj\u00e1n kell a kkv min\u0151s\u00edt\u00e9st elv\u00e9gezni. Szint\u00e9n nem kell figyelembe venni az \u00fan. \u201ek\u00e9t\u00e9ves szab\u00e1lyt\u201d (azaz, hogy k\u00e9t egym\u00e1st k\u00f6vet\u0151 besz\u00e1mol\u00e1si id\u0151szakban kell t\u00fall\u00e9pni a hat\u00e1r\u00e9rt\u00e9ket a kkv min\u0151s\u00edt\u00e9s v\u00e1lt\u00e1s\u00e1hoz) az innov\u00e1ci\u00f3s j\u00e1rul\u00e9k szempontj\u00e1b\u00f3l t\u00f6rt\u00e9n\u0151 kkv besorol\u00e1shoz.<\/strong><!--more--><\/p>\n<p>Az egyes c\u00e9gek kkv min\u0151s\u00edt\u00e9s\u00e9t teh\u00e1t az innov\u00e1ci\u00f3s j\u00e1rul\u00e9kk\u00f6telezetts\u00e9g szempontj\u00e1b\u00f3l \u00fajb\u00f3l el kell v\u00e9gezni az egyedi mutat\u00f3ik alapj\u00e1n. Ez egyes c\u00e9gcsoporthoz tartoz\u00f3 t\u00e1rsas\u00e1gokn\u00e1l innov\u00e1ci\u00f3s j\u00e1rul\u00e9k al\u00f3li mentess\u00e9get jelenthet, ha az egyedi mutat\u00f3sz\u00e1mok alapj\u00e1n mikro-, vagy kisv\u00e1llalkoz\u00e1snak min\u0151s\u00fclnek.<\/p>\n<p>Ha az \u00edgy lefolytatott kkv min\u0151s\u00edt\u00e9sek eredm\u00e9nyek\u00e9nt valamely t\u00e1rsas\u00e1g mikro- vagy kisv\u00e1llalkoz\u00e1snak min\u0151s\u00fcl, akkor 2015-re vonatkoz\u00f3an m\u00e1r nem kell innov\u00e1ci\u00f3s j\u00e1rul\u00e9kot fizetnie. Amennyiben azonban 2015-re m\u00e1r megt\u00f6rt\u00e9nt az innov\u00e1ci\u00f3sj\u00e1rul\u00e9k-el\u0151leg bevall\u00e1sa, sz\u00fcks\u00e9ges az el\u0151leg-k\u00f6telezetts\u00e9g nulla forintra t\u00f6rt\u00e9n\u0151 m\u00e9rs\u00e9kl\u00e9s\u00e9t (t\u00f6rl\u00e9s\u00e9t) k\u00e9relmezni az illet\u00e9kes ad\u00f3igazgat\u00f3s\u00e1gn\u00e1l, mivel az ad\u00f3k\u00f6telezetts\u00e9g hi\u00e1nya nem jelent automatikus mentess\u00e9get az el\u0151legfizet\u00e9si k\u00f6telezetts\u00e9g al\u00f3l.<\/p>\n<p>Fontos, hogy a k\u00e9relem legk\u00e9s\u0151bb az el\u0151legfizet\u00e9s esed\u00e9kess\u00e9g\u00e9ig ker\u00fclj\u00f6n beny\u00fajt\u00e1sra az illet\u00e9kes ad\u00f3hat\u00f3s\u00e1ghoz, k\u00fcl\u00f6nben a megfizetett j\u00e1rul\u00e9kel\u0151leg leghamarabb csak az ad\u00f3\u00e9vr\u0151l beny\u00fajt\u00e1sra ker\u00fcl\u0151 bevall\u00e1s kapcs\u00e1n lesz rendezhet\u0151. Mivel a j\u00e1rul\u00e9kel\u0151leget h\u00e1romhavonta, az el\u0151legfizet\u00e9si id\u0151szakot k\u00f6vet\u0151 h\u00f3nap 20. napj\u00e1ig kell fizetni, a 2015. \u00e9v els\u0151 h\u00e1rom h\u00f3napj\u00e1ra vonatkoz\u00f3 el\u0151leg t\u00f6rl\u00e9se ir\u00e1nti k\u00e9relmet legk\u00e9s\u0151bb 2015. \u00e1prilis 20-\u00e1n lehet beny\u00fajtani.<\/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-3471","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) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Fontos v\u00e1ltoz\u00e1s az innov\u00e1ci\u00f3s j\u00e1rul\u00e9kmentess\u00e9gben - 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\/fontos-valtozas-az-innovacios-jarulekmentessegben\/\" \/>\n<meta property=\"og:locale\" content=\"hu_HU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Fontos v\u00e1ltoz\u00e1s az innov\u00e1ci\u00f3s j\u00e1rul\u00e9kmentess\u00e9gben\" \/>\n<meta property=\"og:url\" content=\"https:\/\/hu.andersen.com\/hu\/hirek\/fontos-valtozas-az-innovacios-jarulekmentessegben\/\" \/>\n<meta property=\"og:site_name\" content=\"Andersen Magyarorsz\u00e1g\" \/>\n<meta property=\"article:published_time\" content=\"2015-03-29T22:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-07-08T16:08:51+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=\"2 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\\\/fontos-valtozas-az-innovacios-jarulekmentessegben\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/fontos-valtozas-az-innovacios-jarulekmentessegben\\\/\"},\"author\":{\"name\":\"\",\"@id\":\"\"},\"headline\":\"Fontos v\u00e1ltoz\u00e1s az innov\u00e1ci\u00f3s j\u00e1rul\u00e9kmentess\u00e9gben\",\"datePublished\":\"2015-03-29T22:00:00+00:00\",\"dateModified\":\"2020-07-08T16:08:51+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/fontos-valtozas-az-innovacios-jarulekmentessegben\\\/\"},\"wordCount\":436,\"commentCount\":0,\"articleSection\":[\"H\u00edrek\"],\"inLanguage\":\"hu\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/fontos-valtozas-az-innovacios-jarulekmentessegben\\\/\",\"url\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/fontos-valtozas-az-innovacios-jarulekmentessegben\\\/\",\"name\":\"Fontos v\u00e1ltoz\u00e1s az innov\u00e1ci\u00f3s j\u00e1rul\u00e9kmentess\u00e9gben - Andersen Magyarorsz\u00e1g\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/#website\"},\"datePublished\":\"2015-03-29T22:00:00+00:00\",\"dateModified\":\"2020-07-08T16:08:51+00:00\",\"author\":{\"@id\":\"\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/fontos-valtozas-az-innovacios-jarulekmentessegben\\\/#breadcrumb\"},\"inLanguage\":\"hu\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/fontos-valtozas-az-innovacios-jarulekmentessegben\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/fontos-valtozas-az-innovacios-jarulekmentessegben\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Kezd\u0151lap\",\"item\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Fontos v\u00e1ltoz\u00e1s az innov\u00e1ci\u00f3s j\u00e1rul\u00e9kmentess\u00e9gben\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/#website\",\"url\":\"https:\\\/\\\/hu.andersen.com\\\/\",\"name\":\"Andersen In Hungary\",\"description\":\"Ad\u00f3tan\u00e1csad\u00e1s \u00e9s jogi tan\u00e1csad\u00e1s\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/hu.andersen.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"hu\"},{\"@type\":\"Person\",\"@id\":\"\",\"url\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/author\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Fontos v\u00e1ltoz\u00e1s az innov\u00e1ci\u00f3s j\u00e1rul\u00e9kmentess\u00e9gben - Andersen Magyarorsz\u00e1g","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/hu.andersen.com\/hu\/hirek\/fontos-valtozas-az-innovacios-jarulekmentessegben\/","og_locale":"hu_HU","og_type":"article","og_title":"Fontos v\u00e1ltoz\u00e1s az innov\u00e1ci\u00f3s j\u00e1rul\u00e9kmentess\u00e9gben","og_url":"https:\/\/hu.andersen.com\/hu\/hirek\/fontos-valtozas-az-innovacios-jarulekmentessegben\/","og_site_name":"Andersen Magyarorsz\u00e1g","article_published_time":"2015-03-29T22:00:00+00:00","article_modified_time":"2020-07-08T16:08:51+00:00","twitter_card":"summary_large_image","twitter_misc":{"Szerz\u0151:":"","Becs\u00fclt olvas\u00e1si id\u0151":"2 perc"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/hu.andersen.com\/hu\/hirek\/fontos-valtozas-az-innovacios-jarulekmentessegben\/#article","isPartOf":{"@id":"https:\/\/hu.andersen.com\/hu\/hirek\/fontos-valtozas-az-innovacios-jarulekmentessegben\/"},"author":{"name":"","@id":""},"headline":"Fontos v\u00e1ltoz\u00e1s az innov\u00e1ci\u00f3s j\u00e1rul\u00e9kmentess\u00e9gben","datePublished":"2015-03-29T22:00:00+00:00","dateModified":"2020-07-08T16:08:51+00:00","mainEntityOfPage":{"@id":"https:\/\/hu.andersen.com\/hu\/hirek\/fontos-valtozas-az-innovacios-jarulekmentessegben\/"},"wordCount":436,"commentCount":0,"articleSection":["H\u00edrek"],"inLanguage":"hu"},{"@type":"WebPage","@id":"https:\/\/hu.andersen.com\/hu\/hirek\/fontos-valtozas-az-innovacios-jarulekmentessegben\/","url":"https:\/\/hu.andersen.com\/hu\/hirek\/fontos-valtozas-az-innovacios-jarulekmentessegben\/","name":"Fontos v\u00e1ltoz\u00e1s az innov\u00e1ci\u00f3s j\u00e1rul\u00e9kmentess\u00e9gben - Andersen Magyarorsz\u00e1g","isPartOf":{"@id":"https:\/\/hu.andersen.com\/#website"},"datePublished":"2015-03-29T22:00:00+00:00","dateModified":"2020-07-08T16:08:51+00:00","author":{"@id":""},"breadcrumb":{"@id":"https:\/\/hu.andersen.com\/hu\/hirek\/fontos-valtozas-az-innovacios-jarulekmentessegben\/#breadcrumb"},"inLanguage":"hu","potentialAction":[{"@type":"ReadAction","target":["https:\/\/hu.andersen.com\/hu\/hirek\/fontos-valtozas-az-innovacios-jarulekmentessegben\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/hu.andersen.com\/hu\/hirek\/fontos-valtozas-az-innovacios-jarulekmentessegben\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Kezd\u0151lap","item":"https:\/\/hu.andersen.com\/hu\/"},{"@type":"ListItem","position":2,"name":"Fontos v\u00e1ltoz\u00e1s az innov\u00e1ci\u00f3s j\u00e1rul\u00e9kmentess\u00e9gben"}]},{"@type":"WebSite","@id":"https:\/\/hu.andersen.com\/#website","url":"https:\/\/hu.andersen.com\/","name":"Andersen In Hungary","description":"Ad\u00f3tan\u00e1csad\u00e1s \u00e9s jogi tan\u00e1csad\u00e1s","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/hu.andersen.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"hu"},{"@type":"Person","@id":"","url":"https:\/\/hu.andersen.com\/hu\/author\/"}]}},"_links":{"self":[{"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/posts\/3471","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/users\/103"}],"replies":[{"embeddable":true,"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/comments?post=3471"}],"version-history":[{"count":0,"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/posts\/3471\/revisions"}],"wp:attachment":[{"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/media?parent=3471"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/categories?post=3471"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/tags?post=3471"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}