{"id":3508,"date":"2013-12-13T00:00:00","date_gmt":"2013-12-12T23:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/december-20-kozelgo-feltoltesi-hatarido\/"},"modified":"2020-07-09T12:22:37","modified_gmt":"2020-07-09T10:22:37","slug":"december-20-kozelgo-feltoltesi-hatarido","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/december-20-kozelgo-feltoltesi-hatarido\/","title":{"rendered":"December 20. \u2013 K\u00f6zelg\u0151 felt\u00f6lt\u00e9si hat\u00e1rid\u0151"},"content":{"rendered":"<p><strong>2013. december 20-ig az \u00e9rintetteknek t\u00f6bb ad\u00f3nemben is ki kell eg\u00e9sz\u00edteni\u00fck az \u00e9vk\u00f6zben teljes\u00edtett ad\u00f3el\u0151leg-befizet\u00e9seiket a v\u00e1rhat\u00f3 2013. \u00e9vi ad\u00f3 \u00f6sszeg\u00e9ig, illetve eddig az id\u0151pontig kell beny\u00fajtani a felt\u00f6lt\u00e9ssel kapcsolatos bevall\u00e1sokat is.\u00a0 Az al\u00e1bbiakban \u00f6sszeszedt\u00fck, hogy mire \u00e9rdemes odafigyelni a felt\u00f6lt\u00e9si kalkul\u00e1ci\u00f3k elk\u00e9sz\u00edt\u00e9sekor, illetve mi v\u00e1ltozott a kor\u00e1bbi \u00e9vekhez k\u00e9pest.<\/strong><!--more--><\/p>\n<p><strong>T\u00e1rsas\u00e1gi ad\u00f3<\/strong><\/p>\n<ul>\n<li><strong>2013-ban nem voltak sz\u00e1mottev\u0151, sz\u00e9les ad\u00f3z\u00f3i r\u00e9teget \u00e9rint\u0151 v\u00e1ltoz\u00e1sok<\/strong> a t\u00e1rsas\u00e1gi ad\u00f3z\u00e1sban.\u00a0 Azonban a sport, film, \u00e9s sz\u00ednh\u00e1zt\u00e1mogat\u00e1sokkal kapcsolatos v\u00e1ltoz\u00e1sokra \u00e9v v\u00e9ge k\u00f6zeledt\u00e9vel \u00e9rdemes odafigyelni (ezzel kapcsolatban b\u0151vebben <a href=\"https:\/\/orientax.hu\/hir\/film-szinhaz-es-sporttamogatas\" target=\"_blank\" rel=\"noopener noreferrer\">itt olvashatnak<\/a>).<\/li>\n<li>A felt\u00f6lt\u00e9skor figyelni kell arra is, hogy <strong>az Eur\u00f3pai Uni\u00f3t\u00f3l \u00e9s\/vagy a k\u00f6lts\u00e9gvet\u00e9sb\u0151l kapott t\u00e1mogat\u00e1sok<\/strong> miatt elsz\u00e1molt ad\u00f3\u00e9vi bev\u00e9telb\u0151l az ad\u00f3\u00e9v utols\u00f3 h\u00f3napj\u00e1nak 15. napj\u00e1ig meg nem kapott \u00f6sszeget figyelmen k\u00edv\u00fcl kell hagyni a v\u00e1rhat\u00f3 ad\u00f3 alapj\u00e1nak meghat\u00e1roz\u00e1sakor.<\/li>\n<li><strong>Fejleszt\u00e9si tartal\u00e9kk\u00e9pz\u00e9s eset\u00e9n<\/strong> sz\u00fcks\u00e9ges arra figyelemmel lenni, hogy csak az ad\u00f3\u00e9vben (ide\u00e9rtve az ad\u00f3\u00e9v z\u00e1r\u00e1s\u00e1t is) az eredm\u00e9nytartal\u00e9kb\u00f3l a lek\u00f6t\u00f6tt tartal\u00e9kba \u00e1tvezetett \u00e9s az ad\u00f3\u00e9v utols\u00f3 napj\u00e1n lek\u00f6t\u00f6tt tartal\u00e9kk\u00e9nt kimutatott \u00f6sszeg\u00e9vel lehet az ad\u00f3alapot cs\u00f6kkenteni.\u00a0 A <a href=\"http:\/\/www.adoertesito.hu\/opencontent.php?id=7131&amp;kulcsszo=fejleszt%C3%A9si+tartal%C3%A9k&amp;bodystring=\" target=\"_blank\" rel=\"noopener noreferrer\">K\u00faria kor\u00e1bbi \u00edt\u00e9lete<\/a>\u00a0alapj\u00e1n nem elegend\u0151 a fejleszt\u00e9si tartal\u00e9kk\u00e9pz\u00e9sr\u0151l sz\u00f3l\u00f3 d\u00f6nt\u00e9st meghozni, hanem a lek\u00f6t\u00f6tt tartal\u00e9kba t\u00e9nylegesen is \u00e1t kell vezetni a k\u00edv\u00e1nt \u00f6sszeget.<\/li>\n<li>A felt\u00f6lt\u00e9ssel kapcsolatos <strong>ad\u00f3bevall\u00e1st \u2013 akkor is, ha az 0 \u00f6sszeget tartalmaz<\/strong> \u2013 szint\u00e9n 2013. december 20-ig kell beny\u00fajtani az \u00e1llami ad\u00f3hat\u00f3s\u00e1gnak a 1301. sz\u00e1m\u00fa bevall\u00e1si nyomtatv\u00e1nyon.<\/li>\n<\/ul>\n<p><strong>Ipar\u0171z\u00e9si ad\u00f3<\/strong><\/p>\n<ul>\n<li>Fontos v\u00e1ltoz\u00e1s 2013. janu\u00e1r 1-j\u00e9t\u0151l, hogy azon t\u00e1rsas\u00e1gokn\u00e1l, melyekn\u00e9l az \u00e1rbev\u00e9tel meghaladja az 500 milli\u00f3 forintot, az ipar\u0171z\u00e9si ad\u00f3 alapj\u00e1b\u00f3l az <strong>EL\u00c1B\u00c9 \u00e9s a k\u00f6zvet\u00edtett szolg\u00e1ltat\u00e1s \u00e9rt\u00e9k\u00e9nek egy\u00fcttes \u00f6sszege korl\u00e1tozottan, \u00e1rbev\u00e9telt\u0151l f\u00fcgg\u0151 s\u00e1vos rendszerben vonhat\u00f3 csak le<\/strong>.\u00a0 Ez al\u00f3l azonban kiv\u00e9tel az export\u00e9rt\u00e9kes\u00edt\u00e9s \u00e1rbev\u00e9tel\u00e9vel \u00f6sszef\u00fcgg\u00e9sben elsz\u00e1molt EL\u00c1B\u00c9 \u00e9s k\u00f6zvet\u00edtett szolg\u00e1ltat\u00e1s \u00e9rt\u00e9ke. A kapcsolt v\u00e1llalkoz\u00e1soknak \u2013 kiv\u00e9ve azt a csoporttagot, amely eset\u00e9ben az EL\u00c1B\u00c9 \u00e9s a k\u00f6zvet\u00edtett szolg\u00e1ltat\u00e1s \u00e9rt\u00e9k\u00e9nek egy\u00fcttes \u00f6sszege kevesebb, mint az \u00e1rbev\u00e9tel 50%-a \u2013 el\u0151sz\u00f6r csoportszinten kell meghat\u00e1rozniuk az ad\u00f3alapot, majd az egyes v\u00e1llalkoz\u00e1soknak az \u00f6sszes\u00edtett ad\u00f3alapot a nett\u00f3 \u00e1rbev\u00e9tel\u00fck csoportszint\u0171 \u00e1rbev\u00e9telben k\u00e9pviselt ar\u00e1ny\u00e1val meg kell szorozniuk, \u00edgy sz\u00e1m\u00edtva ki a v\u00e1llalkoz\u00e1si szint\u0171 ad\u00f3alapjukat.<\/li>\n<li>A felt\u00f6lt\u00e9ssel kapcsolatos <strong>ad\u00f3bevall\u00e1st \u2013 akkor is, ha az 0 \u00f6sszeget tartalmaz<\/strong> \u2013 szint\u00e9n 2013. december 20-ig kell beny\u00fajtani az \u00f6nkorm\u00e1nyzati ad\u00f3hat\u00f3s\u00e1g(ok)nak az adott \u00f6nkorm\u00e1nyzat \u00e1ltal kiadott nyomtatv\u00e1nyon.<\/li>\n<\/ul>\n<p><strong>Innov\u00e1ci\u00f3s j\u00e1rul\u00e9k<\/strong><\/p>\n<ul>\n<li>Mint ismeretes m\u00e1r 2012-t\u0151l <strong>megsz\u0171ntek az innov\u00e1ci\u00f3s j\u00e1rul\u00e9k brutt\u00f3 k\u00f6telezetts\u00e9g\u00e9t cs\u00f6kkent\u0151 t\u00e9telek<\/strong>. Teh\u00e1t id\u00e9n se vonhat\u00f3 le az innov\u00e1ci\u00f3s j\u00e1rul\u00e9kb\u00f3l a saj\u00e1t tev\u00e9kenys\u00e9gi k\u00f6rben v\u00e9gzett kutat\u00e1s-fejleszt\u00e9s, illetve a kutat\u00f3helyekt\u0151l megrendelt K+F tev\u00e9kenys\u00e9gek k\u00f6lts\u00e9gei sem.<\/li>\n<li>Az innov\u00e1ci\u00f3s j\u00e1rul\u00e9k alapj\u00e1nak meghat\u00e1roz\u00e1sa sor\u00e1n \u2013 az ipar\u0171z\u00e9si ad\u00f3hoz hasonl\u00f3an \u2013 <strong>figyelemmel kell lenni az EL\u00c1B\u00c9 \u00e9s k\u00f6zvet\u00edtett szolg\u00e1ltat\u00e1s levonhat\u00f3s\u00e1gi korl\u00e1toz\u00e1s\u00e1ra<\/strong>.<\/li>\n<li><strong>Felt\u00f6lt\u00e9si k\u00f6telezetts\u00e9g vonatkozik az innov\u00e1ci\u00f3s j\u00e1rul\u00e9kra is<\/strong>, melyet 2013. december 20-ig kell megfizetni.<\/li>\n<li>A 2013-as ad\u00f3\u00e9vben az innov\u00e1ci\u00f3s j\u00e1rul\u00e9k felt\u00f6lt\u00e9si k\u00f6telezetts\u00e9get a 1301. sz\u00e1m\u00fa nyomtatv\u00e1ny 01-es lapj\u00e1nak 17. sor\u00e1ban kell bevallani.<\/li>\n<\/ul>\n<p><strong>Egy\u00e9b ad\u00f3nemek<\/strong><\/p>\n<p>Az \u00e9rintett ad\u00f3z\u00f3knak a hitelint\u00e9zeti j\u00e1rad\u00e9kel\u0151leg, illetve az energiaell\u00e1t\u00f3k j\u00f6vedelemad\u00f3ja ad\u00f3nemek eset\u00e9ben 50 milli\u00f3 forint \u00e9ves szinten sz\u00e1m\u00edtott \u00e1rbev\u00e9tel eset\u00e9n szint\u00e9n felt\u00f6lt\u00e9si k\u00f6telezetts\u00e9g\u00fck van, tov\u00e1bb\u00e1 az egyszer\u0171s\u00edtett v\u00e1llalkoz\u00f3i ad\u00f3el\u0151leg, valamint a k\u00f6rnyezetv\u00e9delmi term\u00e9kd\u00edj el\u0151leg vonatkoz\u00e1s\u00e1ban azonban az ad\u00f3el\u0151leg kieg\u00e9sz\u00edt\u00e9si k\u00f6telezetts\u00e9g az adott ad\u00f3t\u00edpus alany\u00e1t a t\u00e1rsas\u00e1g \u00e1rbev\u00e9tel\u00e9nek \u00f6sszeg\u00e9t\u0151l f\u00fcggetlen\u00fcl terheli.<\/p>\n<p><strong>Nem vonatkozik a felt\u00f6lt\u00e9si k\u00f6telezetts\u00e9g<\/strong><\/p>\n<p>Nem terheli t\u00e1rsas\u00e1gi ad\u00f3el\u0151leg-kieg\u00e9sz\u00edt\u00e9si (\u00e9s ipar\u0171z\u00e9si ad\u00f3el\u0151leg-kieg\u00e9sz\u00edt\u00e9si) k\u00f6telezetts\u00e9g azt az ad\u00f3z\u00f3t, amelynek az ad\u00f3\u00e9vet megel\u0151z\u0151 ad\u00f3\u00e9vben az \u00e9ves szinten sz\u00e1m\u00edtott \u00e1rbev\u00e9tele nem haladta meg a 100 milli\u00f3 forintot. A megel\u0151z\u0151 ad\u00f3\u00e9vi \u00e9ves\u00edtett \u00e1rbev\u00e9tel vizsg\u00e1lata az \u00e1talakul\u00e1ssal \u00e9rintett ad\u00f3z\u00f3k eset\u00e9ben vethet fel tov\u00e1bbi k\u00e9rd\u00e9seket, de \u00e1ltal\u00e1noss\u00e1gban elmondhat\u00f3, hogy beolvad\u00e1s eset\u00e9n az \u00e1tvev\u0151t, kiv\u00e1l\u00e1s eset\u00e9n pedig a fennmarad\u00f3t terhelheti az \u00e1talakul\u00e1s \u00e9v\u00e9ben felt\u00f6lt\u00e9si k\u00f6telezetts\u00e9g.<\/p>\n<p>Ugyancsak nem terjed ki a felt\u00f6lt\u00e9si k\u00f6telezetts\u00e9g a non-profit szervezetekre (pl. a k\u00f6zhaszn\u00fa nonprofit gazdas\u00e1gi t\u00e1rsas\u00e1gra, az alap\u00edtv\u00e1nyra, a k\u00f6zalap\u00edtv\u00e1nyra, az egyes\u00fcletre, a k\u00f6ztest\u00fcletre, az egyh\u00e1zra, a lak\u00e1ssz\u00f6vetkezetre, a k\u00f6zhaszn\u00fa szervezetk\u00e9nt besorolt fels\u0151oktat\u00e1si int\u00e9zm\u00e9nyre), valamint arra az ad\u00f3z\u00f3ra, amely ad\u00f3bevall\u00e1st megsz\u0171n\u00e9sekor, illetve, c\u00e9gbejegyz\u00e9si elj\u00e1r\u00e1s befejez\u00e9se miatt ad be.<\/p>\n<p><strong>Mulaszt\u00e1si b\u00edrs\u00e1g<\/strong><\/p>\n<p>Felt\u00f6lt\u00e9si k\u00f6telezetts\u00e9ggel kapcsolatos mulaszt\u00e1s eset\u00e9n a befizetett el\u0151leg \u00e9s az ad\u00f3 90% sz\u00e1zal\u00e9k\u00e1nak k\u00fcl\u00f6nb\u00f6zete ut\u00e1n 20%-ig terjed\u0151 mulaszt\u00e1si b\u00edrs\u00e1got vethet ki az ad\u00f3hat\u00f3s\u00e1g.<\/p>\n<p>Megjegyezz\u00fck, hogy csak 2013. december 29-\u00e9n l\u00e9p hat\u00e1lyba az a rendelkez\u00e9s, mely szerint a mulaszt\u00e1si b\u00edrs\u00e1g alapj\u00e1nak sz\u00e1m\u00edt\u00e1sa sor\u00e1n figyelmen k\u00edv\u00fcl kell hagyni az ad\u00f3el\u0151leg-kieg\u00e9sz\u00edt\u00e9s esed\u00e9kess\u00e9g\u00e9nek napj\u00e1n \u00e9s a m\u00e9rleg-fordul\u00f3napon alkalmazott \u00e1rfolyam k\u00fcl\u00f6nbs\u00e9ge alapj\u00e1n sz\u00e1m\u00edtott nyeres\u00e9gjelleg\u0171 \u00e1rfolyam-k\u00fcl\u00f6nb\u00f6zetet, ha az ad\u00f3alapot k\u00e9pez.<\/p>\n<p>A 2013-as ad\u00f3t\u00f6rv\u00e9ny-v\u00e1ltoz\u00e1sokkal kapcsolatban r\u00e9szletesebb inform\u00e1ci\u00f3t kor\u00e1bbi <a href=\"https:\/\/orientax.hu\/hir\/adotorvenyek-2013\">cikk\u00fcnkben<\/a> tal\u00e1lnak.<\/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-3508","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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