{"id":3488,"date":"2014-10-29T00:00:00","date_gmt":"2014-10-28T23:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/2015-os-adocsomag-tervezet\/"},"modified":"2020-07-09T12:22:35","modified_gmt":"2020-07-09T10:22:35","slug":"2015-os-adocsomag-tervezet","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/2015-os-adocsomag-tervezet\/","title":{"rendered":"2015-\u00f6s ad\u00f3csomag-tervezet"},"content":{"rendered":"<p><strong>Az egyes alc\u00edmekre kattintva r\u00e9szletesen olvashatnak a 2015-\u00f6s ad\u00f3t\u00f6rv\u00e9ny-m\u00f3dos\u00edt\u00e1si javaslatokr\u00f3l.<\/strong><!--more--><\/p>\n<p><strong><a href=\"https:\/\/orientax.hu\/hir\/2015-os-adocsomag-i-tarsasagi-ado\" target=\"_blank\" rel=\"noopener noreferrer\">2015-\u00f6s ad\u00f3csomag I. &#8211; T\u00e1rsas\u00e1gi ad\u00f3<\/a><\/strong><\/p>\n<p>A t\u00e1rsas\u00e1gi ad\u00f3 jelenleg hat\u00e1lyos el\u0151\u00edr\u00e1sait az el\u0151terjesztett m\u00f3dos\u00edt\u00e1si javaslat t\u00f6bb ponton is \u00e9rinti. A javasolt m\u00f3dos\u00edt\u00e1sok t\u00f6bb esetben jelent\u0151s v\u00e1ltoz\u00e1sokat eredm\u00e9nyezhetnek els\u0151sorban a kapcsolt v\u00e1llalkoz\u00e1sok k\u00f6r\u00e9t \u00e9s a kapcsolt v\u00e1llalkoz\u00e1sok k\u00f6z\u00f6tti tranzakci\u00f3kat, az elhat\u00e1rolt vesztes\u00e9g felhaszn\u00e1l\u00e1s\u00e1t, a K+F tev\u00e9kenys\u00e9ghez kapcsol\u00f3d\u00f3 kedvezm\u00e9nyeket, valamint az el\u0151ad\u00f3-m\u0171v\u00e9szeti tev\u00e9kenys\u00e9g, a filmalkot\u00e1s, illetve a l\u00e1tv\u00e1ny\u2011csapatsportok t\u00e1mogat\u00e1s\u00e1nak rendszer\u00e9t \u00e9rint\u0151en.<\/p>\n<p><strong><a href=\"https:\/\/orientax.hu\/hir\/2015-os-adocsomag-ii-szja-tb\" target=\"_blank\" rel=\"noopener noreferrer\">2015-\u00f6s ad\u00f3csomag II. &#8211; SZJA, TB<\/a><\/strong><\/p>\n<p>A tervek szerint folytat\u00f3dik a csal\u00e1dalap\u00edt\u00e1st, valamint a h\u00e1zasod\u00e1si kedvet el\u0151seg\u00edt\u0151 ad\u00f3kedvezm\u00e9nyek kiterjeszt\u00e9se. Az id\u00e9n bevezetett csal\u00e1di j\u00e1rul\u00e9kkedvezm\u00e9ny ut\u00e1n, j\u00f6v\u0151re a tervek szerint bevezet\u00e9sre ker\u00fcl egy teljesen \u00faj ad\u00f3alap-kedvezm\u00e9ny, valamint a m\u00f3dos\u00edt\u00e1si javaslat alapj\u00e1n 2016-t\u00f3l fokozatosan n\u00f6vekedne a csal\u00e1di kedvezm\u00e9ny \u00f6sszege k\u00e9tgyermekes csal\u00e1dok eset\u00e9n. Azonban, hogy legyen \u00fcr\u00f6m is az \u00f6r\u00f6mben, a b\u00e9ren k\u00edv\u00fcli, valamint az egyes meghat\u00e1rozott juttat\u00e1sok ad\u00f3terhei v\u00e1rhat\u00f3an jelent\u0151sen n\u00f6vekednek.<\/p>\n<p>A m\u00f3dos\u00edt\u00f3 javaslat \u00e9rtelm\u00e9ben a t\u00e1rsadalombiztos\u00edt\u00e1s szab\u00e1lyoz\u00e1s tekintet\u00e9ben nem lenn\u00e9nek nagyobb horderej\u0171 v\u00e1ltoz\u00e1sok. Az eg\u00e9szs\u00e9g\u00fcgyi hozz\u00e1j\u00e1rul\u00e1st \u00e9rint\u0151 l\u00e9nyegesebb tervezett m\u00f3dos\u00edt\u00e1sokat &#8211; tekintettel arra, hogy szorosan \u00f6sszef\u00fcggenek az szja v\u00e1ltoz\u00e1sokkal &#8211; , a szem\u00e9lyi j\u00f6vedelemad\u00f3 r\u00e9szben m\u00e1r \u00f6sszefoglaltuk. Ennek megfelel\u0151en a b\u00e9ren k\u00edv\u00fcli, valamint egyes meghat\u00e1rozott juttat\u00e1sokat terhel\u0151 eg\u00e9szs\u00e9g\u00fcgyi hozz\u00e1j\u00e1rul\u00e1s tervezett v\u00e1ltoz\u00e1sa \u00e1tvezet\u00e9sre ker\u00fclt a relev\u00e1ns t\u00f6rv\u00e9nyhelyeken, illetve a k\u00fclf\u00f6ldi sz\u00edn\u00e9szek eg\u00e9szs\u00e9g\u00fcgyi hozz\u00e1j\u00e1rul\u00e1si k\u00f6telezetts\u00e9g\u00e9vel is kieg\u00e9sz\u00edt\u00e9sre ker\u00fclt az Eho t\u00f6rv\u00e9ny. Tov\u00e1bbi v\u00e1ltoz\u00e1s, hogy a csal\u00e1dosok elhelyezked\u00e9s\u00e9t, foglalkoztat\u00e1s\u00e1t el\u0151seg\u00edt\u0151 szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3kedvezm\u00e9ny \u00e9rv\u00e9nyes\u00edthet\u0151 \u00f6sszeg\u00e9nek n\u00f6veked\u00e9se v\u00e1rhat\u00f3 r\u00e9szmunkaid\u0151s foglalkoztat\u00e1s eset\u00e9n.<\/p>\n<p><strong><a href=\"https:\/\/orientax.hu\/hir\/2015-os-adocsomag-iii-afa\" target=\"_blank\" rel=\"noopener noreferrer\">2015-\u00f6s ad\u00f3csomag III. &#8211; \u00c1fa<\/a><\/strong><\/p>\n<p>Az \u00e1ltal\u00e1nos forgalmi ad\u00f3 jelenleg hat\u00e1lyos el\u0151\u00edr\u00e1sait t\u00f6bb m\u00f3dos\u00edt\u00e1si javaslat is \u00e9rinti, melyek k\u00f6z\u00fcl a legfontosabb az id\u0151szakos elsz\u00e1mol\u00e1s\u00fa \u00fcgyletekre vonatkoz\u00f3an tervezett v\u00e1ltoz\u00e1s.<\/p>\n<p><strong><a href=\"https:\/\/orientax.hu\/hir\/2015-os-adocsomag-iv-helyi-adok-illetekek-reklamado\" target=\"_blank\" rel=\"noopener noreferrer\">2015-\u00f6s ad\u00f3csomag IV. &#8211; Helyi ad\u00f3k, illet\u00e9kek, rekl\u00e1mad\u00f3<\/a><\/strong><\/p>\n<p>A tervezett v\u00e1ltoz\u00e1sok k\u00f6z\u00fcl kiemelhet\u0151, hogy a telep\u00fcl\u00e9si \u00f6nkorm\u00e1nyzatoknak lehet\u0151s\u00e9g\u00fck lenne, hogy az illet\u00e9kess\u00e9gi ter\u00fclet\u00fck\u00f6n \u00faj t\u00edpus\u00fa ad\u00f3kat, \u00fan. telep\u00fcl\u00e9si ad\u00f3kat vezessenek be. A p\u00e9nz\u00fcgyi tranzakci\u00f3s illet\u00e9k kapcs\u00e1n a m\u00f3dos\u00edt\u00f3 javaslat a k\u00e1rty\u00e1s (pl. bankk\u00e1rtya) fizet\u00e9sek illet\u00e9kfizet\u00e9si k\u00f6telezetts\u00e9g\u00e9t alak\u00edtan\u00e1 \u00e1t. Tov\u00e1bb\u00e1, pontos\u00edt\u00e1sra ker\u00fcln\u00e9nek a rekl\u00e1mad\u00f3val kapcsolatos szab\u00e1lyok is.<\/p>\n<p><strong><a href=\"https:\/\/orientax.hu\/hir\/2015-os-adocsomag-v-egyeb-adok\" target=\"_blank\" rel=\"noopener noreferrer\">2015-\u00f6s ad\u00f3csomag V. &#8211; Egy\u00e9b ad\u00f3k<\/a><\/strong><\/p>\n<p>A \u00a0&#8222;kisad\u00f3kat&#8221; \u00e9rint\u0151 v\u00e1ltoz\u00e1sok k\u00f6z\u00fcl legnagyobb visszhangot a t\u00e1vk\u00f6zl\u00e9si ad\u00f3 tervezett m\u00f3dos\u00edt\u00e1sa v\u00e1ltotta ki, mely alapj\u00e1n 2015-t\u0151l \u00a0ad\u00f3k\u00f6teless\u00e9 v\u00e1lna az internethaszn\u00e1lat.<\/p>\n<p><strong><a href=\"https:\/\/orientax.hu\/hir\/2015-os-adocsomag-vi-adozas-rendje-szamvitel\" target=\"_blank\" rel=\"noopener noreferrer\">2015-\u00f6s ad\u00f3csomag VI. &#8211; Ad\u00f3z\u00e1s rendje, Sz\u00e1mvitel<\/a><\/strong><\/p>\n<p>Az ad\u00f3z\u00e1s rendj\u00e9r\u0151l sz\u00f3l\u00f3 t\u00f6rv\u00e9nyt sz\u00e1mos ponton, kisebb-nagyobb m\u00e9rt\u00e9kben m\u00f3dos\u00edtan\u00e1 a Korm\u00e1ny \u00e1ltal beterjesztett t\u00f6rv\u00e9nyjavaslat. A m\u00f3dos\u00edt\u00e1sok k\u00f6z\u00fcl k\u00e9t ter\u00fcletet \u00e9rdemes kiemelni: jelent\u0151sen v\u00e1ltozn\u00e1nak a felt\u00e9teles ad\u00f3meg\u00e1llap\u00edt\u00e1s szab\u00e1lyai, az \u00e1facsal\u00e1sok elleni hat\u00e9konyabb fell\u00e9p\u00e9s \u00e9rdek\u00e9ben pedig eg\u00e9sz int\u00e9zked\u00e9scsomagot tartalmaz a javaslat.<\/p>\n<p>A sz\u00e1mviteli szab\u00e1lyokat \u00e9rint\u0151 legfontosabb t\u00f6rv\u00e9nyjavaslatok egyr\u00e9szt az \u00faj Ptk-hoz kapcsol\u00f3d\u00f3 m\u00f3dos\u00edt\u00e1sok, illetve sz\u00f6vegpontos\u00edt\u00e1sok. A tervezett v\u00e1ltoz\u00e1sok k\u00f6z\u00fcl kiemelhet\u0151 az exporthoz k\u00f6t\u0151d\u0151 fuvaroz\u00e1si k\u00f6lts\u00e9gek sz\u00e1mviteli elsz\u00e1mol\u00e1s\u00e1nak v\u00e1ltoz\u00e1sa.<\/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-3488","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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