{"id":3540,"date":"2012-10-19T00:00:00","date_gmt":"2012-10-18T22:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/2013-as-adocsomag-i-tarsasagi-ado-helyi-adok\/"},"modified":"2020-07-09T12:22:41","modified_gmt":"2020-07-09T10:22:41","slug":"2013-as-adocsomag-i-tarsasagi-ado-helyi-adok","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/2013-as-adocsomag-i-tarsasagi-ado-helyi-adok\/","title":{"rendered":"2013-as ad\u00f3csomag I. &#8211; T\u00e1rsas\u00e1gi ad\u00f3, helyi ad\u00f3k"},"content":{"rendered":"<p><strong>T\u00c1RSAS\u00c1GI AD\u00d3<\/strong><\/p>\n<p><strong>A T\u00f6rv\u00e9nyjavaslat alapj\u00e1n a t\u00e1rsas\u00e1gi ad\u00f3ban apr\u00f3bb m\u00f3dos\u00edt\u00e1sok v\u00e1rhat\u00f3k. Ezek k\u00f6z\u00fcl is a bejelentett immateri\u00e1lis j\u00f3sz\u00e1got, \u00e9s az alult\u0151k\u00e9s\u00edt\u00e9s meg\u00e1llap\u00edt\u00e1s\u00e1t \u00e9rint\u0151 v\u00e1ltoz\u00e1sok tekinthet\u0151k a legfontosabb m\u00f3dos\u00edt\u00e1snak.<\/strong><!--more--><\/p>\n<p><strong>Az el\u0151bbiek mellett a mozg\u00f3k\u00e9pr\u0151l sz\u00f3l\u00f3 t\u00f6rv\u00e9nyt \u00e9rint\u0151 m\u00f3dos\u00edt\u00f3 javaslatoknak is van k\u00f6zvetett hat\u00e1sa a t\u00e1rsas\u00e1gi ad\u00f3 alanyaira a filmipari t\u00e1mogat\u00e1sokkal \u00f6sszef\u00fcgg\u00e9sben l\u00e9trehozni tervezett let\u00e9ti sz\u00e1mla kapcs\u00e1n.<\/strong><\/p>\n<p><strong>Bejelentett immateri\u00e1lis j\u00f3sz\u00e1g<\/strong><\/p>\n<p>Nem csak a v\u00e1s\u00e1rolt, hanem a saj\u00e1t el\u0151\u00e1ll\u00edt\u00e1s\u00fa immateri\u00e1lis j\u00f3sz\u00e1got is be lehetne jelenteni az ad\u00f3hat\u00f3s\u00e1ghoz, \u00e9s alkalmazni r\u00e1 a speci\u00e1lis ad\u00f3alap-korrekci\u00f3s szab\u00e1lyokat (azaz hogy az \u00e9rt\u00e9kes\u00edt\u00e9sb\u0151l sz\u00e1rmaz\u00f3 nyeres\u00e9ggel cs\u00f6kkenthet\u0151 az ad\u00f3alap, illetve a vesztes\u00e9ggel n\u00f6velni kell azt). A szab\u00e1lyt m\u00e1r a 2012-es ad\u00f3\u00e9vre is lehetne alkalmazni.<\/p>\n<p><strong>Bejelentett r\u00e9szesed\u00e9s<\/strong><\/p>\n<p>A <em>bejelentett r\u00e9szesed\u00e9s<\/em> \u00e1rfolyamnyeres\u00e9g\u00e9t\/\u00e1rfolyamvesztes\u00e9g\u00e9t (apport eset\u00e9n rendk\u00edv\u00fcli eredm\u00e9ny\u00e9t) cs\u00f6kkenteni\/n\u00f6velni kellene a c\u00e9g\u00e9rt\u00e9k vagy \u00fczleti \u00e9rt\u00e9k kivezet\u00e9se k\u00f6vetkezt\u00e9ben elsz\u00e1molt r\u00e1ford\u00edt\u00e1ssal.<\/p>\n<p><strong>Elhat\u00e1rolt vesztes\u00e9g<\/strong><\/p>\n<p>\u00c1talakul\u00e1s, illetve a c\u00e9gfelv\u00e1s\u00e1rl\u00e1s eset\u00e9n, ha az \u00e1talakul\u00e1st\/c\u00e9gfelv\u00e1s\u00e1rl\u00e1st k\u00f6vet\u0151 2 ad\u00f3\u00e9vben a t\u00e1rsas\u00e1g jogut\u00f3d n\u00e9lk\u00fcl megsz\u0171nik, az elhat\u00e1rolt vesztes\u00e9g felhaszn\u00e1l\u00e1s\u00e1hoz nem kell teljes\u00edtenie azt a felt\u00e9telt, hogy az \u00e1talakul\u00e1st\/c\u00e9gfelv\u00e1s\u00e1rl\u00e1st k\u00f6vet\u0151 k\u00e9t ad\u00f3\u00e9vben a jogel\u0151d \u00e1ltal folytatott tev\u00e9kenys\u00e9gb\u0151l bev\u00e9telt, \u00e1rbev\u00e9telt szerezzen. Azonban kiv\u00e1l\u00e1s eset\u00e9n a bev\u00e9telre\/\u00e1rbev\u00e9telre vonatkoz\u00f3 k\u00f6telezetts\u00e9g kiterjedne arra a c\u00e9gre is, amelyb\u0151l a kiv\u00e1l\u00e1s t\u00f6rt\u00e9nt.<\/p>\n<p><strong>Fejleszt\u00e9si ad\u00f3kedvezm\u00e9ny<\/strong><\/p>\n<p>A fejleszt\u00e9si ad\u00f3kedvezm\u00e9ny \u00e9rv\u00e9nyes\u00edt\u00e9s\u00e9hez a beruh\u00e1z\u00e1s befejez\u00e9s\u00e9t is be kellene jelenteni az ad\u00f3politik\u00e1\u00e9rt felel\u0151s miniszternek.<\/p>\n<p><strong>Alult\u0151k\u00e9s\u00edt\u00e9s<\/strong><\/p>\n<p>A javaslat szerint az alult\u0151k\u00e9s\u00edt\u00e9s meg\u00e1llap\u00edt\u00e1sa sor\u00e1n a k\u00f6telezetts\u00e9gekkel szemben nem lehetne figyelembe venni a sz\u00e1ll\u00edt\u00f3i k\u00f6vetel\u00e9seket. A jelenlegi szab\u00e1lyok szerint ugyanis a k\u00f6telezetts\u00e9gek \u00f6sszege cs\u00f6kkenthet\u0151 a m\u00e9rlegben 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\u00e9s ad\u00f3\u00e9vi napi \u00e1tlagos \u00e1llom\u00e1ny\u00e1nak \u00f6sszeg\u00e9vel, mely \u00edgy a j\u00f6v\u0151ben nem tartalmazhatja az \u00e1rusz\u00e1ll\u00edt\u00e1sb\u00f3l \u00e9s szolg\u00e1ltat\u00e1sb\u00f3l sz\u00e1rmaz\u00f3 k\u00f6vetel\u00e9st.<\/p>\n<p><strong>\u00c1ruminta<\/strong><\/p>\n<p>M\u00f3dos\u00edt\u00e1s biztos\u00edtja, hogy az \u00c1fa tv. szerinti \u00e1ruminta juttat\u00e1sa abban az esetben is elismert k\u00f6lts\u00e9gnek, r\u00e1ford\u00edt\u00e1snak min\u0151s\u00fcl t\u00e1rsas\u00e1gi ad\u00f3 szempontb\u00f3l, ha a juttat\u00e1sban r\u00e9szes\u00fcl\u0151 ad\u00f3z\u00f3 ad\u00f3z\u00e1s el\u0151tti eredm\u00e9nye a juttat\u00e1s n\u00e9lk\u00fcl sz\u00e1m\u00edtva negat\u00edv.<\/p>\n<p><strong>Filmipari t\u00e1mogat\u00e1sokkal kapcsolatos let\u00e9ti sz\u00e1mla<\/strong><\/p>\n<p>A mozg\u00f3k\u00e9pr\u0151l sz\u00f3l\u00f3 t\u00f6rv\u00e9nyt m\u00f3dos\u00edt\u00f3 javaslatoknak megfelel\u0151en a t\u00e1rsas\u00e1gi t\u00e1mogat\u00f3k nemcsak a filmgy\u00e1rt\u00f3 v\u00e1llalkoz\u00e1sok r\u00e9sz\u00e9re ny\u00fajtott t\u00e1mogat\u00e1sok ut\u00e1n, hanem egy erre a c\u00e9lra l\u00e9trehozott let\u00e9ti sz\u00e1ml\u00e1ra val\u00f3 befizet\u00e9ssel is jogosultak lenn\u00e9nek a t\u00e1rsas\u00e1gi ad\u00f3ban szab\u00e1lyozott ad\u00f3kedvezm\u00e9nyre. A tervek, \u00e9s a javaslattal kapcsolatban megjelent h\u00edrek alapj\u00e1n a 2012. \u00e9vben a let\u00e9ti sz\u00e1ml\u00e1n gy\u0171jthet\u0151 t\u00e1mogat\u00e1s \u00f6sszege a 3 milli\u00e1rd forintot, az ezt k\u00f6vet\u0151 \u00e9vekben az \u00e9vi 7 milli\u00e1rd forintot nem haladhatn\u00e1 meg.<\/p>\n<p><strong>HELYI AD\u00d3K<\/strong><\/p>\n<p><strong>A helyi ad\u00f3kat \u00e9rint\u0151 legfontosabb v\u00e1ltoz\u00e1sok k\u00f6z\u00f6tt a HIPA alapj\u00e1nak meghat\u00e1roz\u00e1s\u00e1val kapcsolatban felmer\u00fclt h\u00edreket \u00e9rdemes kiemelni. Az EL\u00c1B\u00c9 ad\u00f3alap-sz\u00e1m\u00edt\u00e1sn\u00e1l t\u00f6rt\u00e9n\u0151 korl\u00e1tozott levonhat\u00f3s\u00e1g\u00e1ra vonatkoz\u00f3 korm\u00e1nyzati terveket egyel\u0151re a Javaslat nem tartalmazza, de a k\u00e9s\u0151bbi m\u00f3dos\u00edt\u00f3k k\u00f6z\u00f6tti szerepeltet\u00e9se nagy val\u00f3sz\u00edn\u0171s\u00e9ggel megt\u00f6rt\u00e9nik.<\/strong><\/p>\n<p><strong>Ipar\u0171z\u00e9si ad\u00f3 alapja<\/strong><\/p>\n<p>A helyi ad\u00f3z\u00e1st \u00e9rint\u0151 legfontosabb j\u00f6v\u0151 \u00e9vi v\u00e1ltoz\u00e1st a beny\u00fajtott ad\u00f3csomag m\u00e9g nem tartalmazza, azonban azt m\u00e1r a Korm\u00e1ny nyilv\u00e1noss\u00e1gra hozta. A tervek szerint ugyanis a j\u00f6v\u0151ben a helyi ipar\u0171z\u00e9si ad\u00f3 alapj\u00e1b\u00f3l az ad\u00f3z\u00f3k csak az \u00e1rbev\u00e9tel\u00fck 80 sz\u00e1zal\u00e9k\u00e1ig vonhatj\u00e1k le az eladott \u00e1ruk beszerz\u00e9si \u00e9rt\u00e9k\u00e9t (\u201eEL\u00c1B\u00c9\u201d). Ezzel a m\u00f3dos\u00edt\u00e1ssal a Korm\u00e1ny tulajdonk\u00e9ppen a 2013-t\u00f3l kivezetend\u0151 bolti kiskereskedelmi k\u00fcl\u00f6nad\u00f3b\u00f3l kies\u0151 bev\u00e9telt k\u00edv\u00e1nja p\u00f3tolni, \u00e9s az int\u00e9zked\u00e9s els\u0151sorban a kereskedelmi c\u00e9geket \u00e9rinti majd, hiszen az eset\u00fckben mer\u00fcl fel, hogy a bev\u00e9telek 80 sz\u00e1zal\u00e9ka EL\u00c1B\u00c9 lehet.<\/p>\n<p><strong>Deviza\u00e1tv\u00e1lt\u00e1s<\/strong><\/p>\n<p>R\u00f6gz\u00edt\u00e9sre ker\u00fclnek a deviza\u00e1tv\u00e1lt\u00e1s szab\u00e1lyai az ipar\u0171z\u00e9si ad\u00f3bevall\u00e1s elk\u00e9sz\u00edt\u00e9s\u00e9t illet\u0151en, amennyiben az ad\u00f3z\u00f3 a besz\u00e1mol\u00f3t, k\u00f6nyvvezet\u00e9st konvertibilis deviz\u00e1ban k\u00e9sz\u00edti.<\/p>\n<p><strong>Helyi ad\u00f3k orsz\u00e1gos adatb\u00e1zisa<\/strong><\/p>\n<p>Az ad\u00f3k\u00f6telezetts\u00e9g teljes\u00edt\u00e9s\u00e9nek egyszer\u0171s\u00edt\u00e9s\u00e9nek \u00e9rdek\u00e9ben l\u00e9trehoz\u00e1sra ker\u00fclne egy olyan, a Magyar \u00c1llamkincst\u00e1r \u00e1ltal karbantartott nyilv\u00e1nosan el\u00e9rhet\u0151 orsz\u00e1gos adatb\u00e1zis<strong>,<\/strong> mely valamennyi telep\u00fcl\u00e9si \u00f6nkorm\u00e1nyzat vonatoz\u00e1s\u00e1ban tartalmazza az \u00e1ltaluk alkalmazott helyi ad\u00f3m\u00e9rt\u00e9keket, illetve a helyi ad\u00f3kban alkalmazand\u00f3 rendeleti mentess\u00e9geket, kedvezm\u00e9nyeket. Az \u00d6nkorm\u00e1nyzatoknak k\u00f6zz\u00e9 kellene tenni\u00fck valamennyi egys\u00e9ges szerkezetbe foglalt helyi ad\u00f3rendelet\u00fcket, bevall\u00e1si nyomtatv\u00e1nyaikat \u00e9s el\u00e9rhet\u0151s\u00e9gi inform\u00e1ci\u00f3ikat is. A vonatkoz\u00f3 rendelkez\u00e9sek m\u00e1r 2012. december 1-j\u00e9vel hat\u00e1lyba l\u00e9pn\u00e9nek.<\/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-3540","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>2013-as ad\u00f3csomag I. - T\u00e1rsas\u00e1gi ad\u00f3, helyi ad\u00f3k - 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\/2013-as-adocsomag-i-tarsasagi-ado-helyi-adok\/\" \/>\n<meta property=\"og:locale\" content=\"hu_HU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"2013-as ad\u00f3csomag I. - T\u00e1rsas\u00e1gi ad\u00f3, helyi ad\u00f3k\" \/>\n<meta property=\"og:url\" content=\"https:\/\/hu.andersen.com\/hu\/hirek\/2013-as-adocsomag-i-tarsasagi-ado-helyi-adok\/\" \/>\n<meta property=\"og:site_name\" content=\"Andersen Magyarorsz\u00e1g\" \/>\n<meta property=\"article:published_time\" content=\"2012-10-18T22:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-07-09T10:22:41+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=\"5 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\\\/2013-as-adocsomag-i-tarsasagi-ado-helyi-adok\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/2013-as-adocsomag-i-tarsasagi-ado-helyi-adok\\\/\"},\"author\":{\"name\":\"\",\"@id\":\"\"},\"headline\":\"2013-as ad\u00f3csomag I. &#8211; 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