{"id":3537,"date":"2012-12-12T00:00:00","date_gmt":"2012-12-11T23:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/december-20-feltoltes-tobb-adonemben\/"},"modified":"2020-07-09T12:22:41","modified_gmt":"2020-07-09T10:22:41","slug":"december-20-feltoltes-tobb-adonemben","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/december-20-feltoltes-tobb-adonemben\/","title":{"rendered":"December 20. \u2013 Felt\u00f6lt\u00e9s t\u00f6bb ad\u00f3nemben!"},"content":{"rendered":"<ul>\n<li><strong>2012. 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\u00a0<\/strong><strong>a v\u00e1<\/strong><strong>rhat\u00f3 2012. \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.<br \/>\n<\/strong><\/p>\n<p><!--more--><\/p>\n<p><strong>T\u00e1rsas\u00e1gi ad\u00f3<\/strong><\/p>\n<ul>\n<li>Legfontosabb v\u00e1ltoz\u00e1s, hogy a <strong>kor\u00e1bbi \u00e9vek elhat\u00e1rolt vesztes\u00e9g\u00e9vel nem lehet az ad\u00f3alapot null\u00e1ra cs\u00f6kkenteni<\/strong>, hanem legfeljebb az \u2013 elhat\u00e1rolt vesztes\u00e9g n\u00e9lk\u00fcl sz\u00e1m\u00edtott \u2013 ad\u00f3alap 50%-\u00e1ig\u00a0 lehet az elhat\u00e1rolt vesztes\u00e9get figyelembe venni.<\/li>\n<li>Nem kell ad\u00f3alapot n\u00f6velni 2012-ben a <strong>reprezent\u00e1ci\u00f3 \u00e9s \u00fczleti aj\u00e1nd\u00e9k<\/strong> szem\u00e9ly jelleg\u0171 egy\u00e9b kifizet\u00e9sk\u00e9nt elsz\u00e1molt \u00f6sszeg\u00e9vel.<\/li>\n<li>V\u00e1ltozott az <strong>alult\u0151k\u00e9s\u00edt\u00e9s <\/strong>sz\u00e1m\u00edt\u00e1sa. (A kamatmentes k\u00f6telezetts\u00e9get is figyelembe kell venni, amennyiben azzal kapcsolatban az ad\u00f3alap cs\u00f6kkent\u00e9s t\u00f6rt\u00e9nik transzfer\u00e1r-m\u00f3dos\u00edt\u00e1s c\u00edm\u00e9n, azonban figyelmen k\u00edv\u00fcl lehet hagyni a befektetett p\u00e9nz\u00fcgyi eszk\u00f6z\u00f6k k\u00f6z\u00f6tt, a k\u00f6vetel\u00e9sek k\u00f6z\u00f6tt, vagy az \u00e9rt\u00e9kpap\u00edrok k\u00f6z\u00f6tt kimutatott p\u00e9nzk\u00f6vetel\u00e9sek \u00f6sszeg\u00e9t.)<\/li>\n<li>Az <strong>adom\u00e1ny<\/strong>nak min\u0151s\u00fcl\u0151 juttat\u00e1s egy\u00e9rtelm\u0171en elismert k\u00f6lts\u00e9g lesz t\u00e1rsas\u00e1gi ad\u00f3 szempontb\u00f3l, felt\u00e9ve, ha a t\u00e1mogat\u00f3 rendelkezik a t\u00e1mogatott \u00e1ltal ki\u00e1ll\u00edtott t\u00e1mogat\u00e1si igazol\u00e1ssal.<\/li>\n<li>A felt\u00f6lt\u00e9ssel kapcsolatos <strong>ad\u00f3bevall\u00e1st<\/strong> \u2013 akkor is, ha az 0 \u00f6sszeget tartalmaz \u2013 szint\u00e9n 2012. december 20-ig kell beny\u00fajtani az \u00e1llami ad\u00f3hat\u00f3s\u00e1gnak a 1201. sz\u00e1m\u00fa bevall\u00e1si nyomtatv\u00e1nyon.<\/li>\n<\/ul>\n<p><strong>Ipar\u0171z\u00e9si ad\u00f3<\/strong><\/p>\n<ul>\n<li>L\u00e9nyeges, sz\u00e9les ad\u00f3z\u00f3i k\u00f6rt \u00e9rint\u0151 <strong>v\u00e1ltoz\u00e1sok nincsenek<\/strong> a 2012-es helyi ipar\u0171z\u00e9si ad\u00f3 meg\u00e1llap\u00edt\u00e1s\u00e1val kapcsolatban.<\/li>\n<li>A felt\u00f6lt\u00e9ssel kapcsolatos <strong>ad\u00f3bevall\u00e1st<\/strong> \u2013 akkor is, ha az 0 \u00f6sszeget tartalmaz \u2013 szint\u00e9n 2012. december 20-ig kell beny\u00fajtani az \u00f6nkorm\u00e1nyzati ad\u00f3hat\u00f3s\u00e1g(ok)nakaz 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>Fontos m\u00f3dos\u00edt\u00e1s, hogy 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 nem levonhat\u00f3 az innov\u00e1ci\u00f3s j\u00e1rul\u00e9kb\u00f3l a saj\u00e1t tev\u00e9kenys\u00e9gi k\u00f6rben v\u00e9gzett kutat\u00e1s-fejleszt\u00e9s, illetve bizonyos kutat\u00f3helyekt\u0151l megrendelt K+F tev\u00e9kenys\u00e9gek k\u00f6lts\u00e9gei sem.<\/li>\n<li>Az innov\u00e1ci\u00f3s j\u00e1rul\u00e9kot \u00e9rint\u0151 jelent\u0151s v\u00e1ltoz\u00e1s, hogy <strong>felt\u00f6lt\u00e9si k\u00f6telezetts\u00e9g vonatkozik az innov\u00e1ci\u00f3s j\u00e1rul\u00e9kra m\u00e1r 2012-re is<\/strong>, azaz a napt\u00e1ri \u00e9v szerint ad\u00f3z\u00f3k 2012. december 20-ig fel kell, hogy t\u00f6lts\u00e9k innov\u00e1ci\u00f3s j\u00e1rul\u00e9kel\u0151leg\u00fcket is a v\u00e1rhat\u00f3 \u00e9ves j\u00e1rul\u00e9k \u00f6sszeg\u00e9re. A felt\u00f6lt\u00e9si k\u00f6telezetts\u00e9g bevezet\u00e9s\u00e9re tekintettel <strong>m\u00f3dosul az utols\u00f3 negyed\u00e9ves j\u00e1rul\u00e9kel\u0151leg fizet\u00e9s id\u0151pontja<\/strong> is, ugyanis azt az el\u0151leg-kieg\u00e9sz\u00edt\u00e9si k\u00f6telezetts\u00e9ggel egyidej\u0171leg kell teljes\u00edteni. Ez a napt\u00e1ri \u00e9ves ad\u00f3z\u00f3k eset\u00e9ben azt jelenti, hogy az utols\u00f3 negyed\u00e9ves j\u00e1rul\u00e9kel\u0151leget nem 2013. janu\u00e1r 20-\u00e1ig, hanem 2012. december 20-ig kell megfizetni.<\/li>\n<li>A 2012-es ad\u00f3\u00e9vben az innov\u00e1ci\u00f3s j\u00e1rul\u00e9k felt\u00f6lt\u00e9si k\u00f6telezetts\u00e9get a 1201. sz\u00e1m\u00fa nyomtatv\u00e1ny 01-es lapj\u00e1nak 17. sor\u00e1ban kell <strong>bevallani<\/strong>.<\/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>A 2012-es ad\u00f3t\u00f6rv\u00e9ny-v\u00e1ltoz\u00e1sokkal kapcsolatban r\u00e9szletesebb inform\u00e1ci\u00f3t kor\u00e1bbi<strong> <a href=\"https:\/\/orientax.hu\/site_media\/wp-content\/uploads\/sites\/43\/1124_Ad%C3%B3t%C3%B6rv%C3%A9nyv%C3%A1ltoz%C3%A1sok_2012_FINAL.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">h\u00edrlevel\u00fcnkben<\/a><\/strong> tal\u00e1lnak.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/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-3537","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>December 20. \u2013 Felt\u00f6lt\u00e9s t\u00f6bb ad\u00f3nemben! 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