{"id":3546,"date":"2012-09-25T00:00:00","date_gmt":"2012-09-24T22:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/modositasok-a-2013-evi-adotorveny-javaslatokban\/"},"modified":"2020-07-09T12:22:42","modified_gmt":"2020-07-09T10:22:42","slug":"modositasok-a-2013-evi-adotorveny-javaslatokban","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/modositasok-a-2013-evi-adotorveny-javaslatokban\/","title":{"rendered":"M\u00f3dos\u00edt\u00e1sok a 2013. \u00e9vi ad\u00f3t\u00f6rv\u00e9ny javaslatokban"},"content":{"rendered":"<p><strong>Szeptember 24-\u00e9n szavazott az Orsz\u00e1ggy\u0171l\u00e9s a K\u00f6lts\u00e9gvet\u00e9si Bizotts\u00e1g \u00e1ltal a <\/strong><a href=\"https:\/\/orientax.hu\/hir\/korvonalazodtak-a-munkahelyvedelmi-akcioterv-elemei\"><strong>munkahelyv\u00e9delmi akci\u00f3terv<\/strong><\/a><strong>vel \u00e9s a <\/strong><a href=\"https:\/\/orientax.hu\/hir\/penzforgalmi-adozas-az-afa-ban\"><strong>p\u00e9nzforgalmi szeml\u00e9let\u0171 ad\u00f3z\u00e1s<\/strong><\/a><strong>sal \u00f6sszef\u00fcgg\u00e9sben kor\u00e1bban el\u0151terjesztett m\u00f3dos\u00edt\u00f3 javaslatokr\u00f3l is. Hangs\u00falyozzuk, hogy a v\u00e1ltoz\u00e1sok m\u00e9g csak a t\u00f6rv\u00e9nyjavaslat sz\u00f6veg\u00e9t \u00e9s nem a v\u00e9gleges jogszab\u00e1lyt \u00e9rintik. \u00a0Az al\u00e1bbiakban a r\u00f6viden \u00f6sszefoglaltuk a v\u00e1ltoz\u00e1sokat.<\/strong><\/p>\n<p><!--more--><\/p>\n<p><strong>Szocho \u00e9s szakk\u00e9pz\u00e9si hozz\u00e1j\u00e1rul\u00e1s<\/strong><\/p>\n<ul>\n<li>A kor\u00e1bbi kedvezm\u00e9nyezett k\u00f6rt b\u0151v\u00edtve, a szakk\u00e9pz\u00e9si hozz\u00e1j\u00e1rul\u00e1s al\u00f3li 2 \u00e9vre sz\u00f3l\u00f3 mentess\u00e9g a <strong>25 \u00e9v alatti, legfeljebb 180 nap munkaviszonnyal rendelkez\u0151 p\u00e1lyakezd\u0151 munkav\u00e1llal\u00f3<\/strong>ra is kiterjed. Ezeknek a munkav\u00e1llal\u00f3knak az elhelyezked\u00e9s\u00e9t a javaslat tov\u00e1bbi kedvezm\u00e9nnyel is el\u0151seg\u00edti, ugyanis az ezen felt\u00e9teleknek megfelel\u0151 alkalmazottak eset\u00e9ben a munk\u00e1ltat\u00f3 2 \u00e9vig teljes mentess\u00e9get \u00e9lvezhet a szocho al\u00f3l is (legfeljebb 100 ezer Ft brutt\u00f3 munkab\u00e9rig).<\/li>\n<\/ul>\n<ul>\n<li>Apr\u00f3, de fontos kieg\u00e9sz\u00edt\u00e9se a t\u00f6rv\u00e9nyjavaslatnak, hogy a m\u00f3dos\u00edt\u00f3 ind\u00edtv\u00e1ny az \u00e1ll\u00e1skeres\u0151k\u00e9nt nyilv\u00e1ntartottakkal kapcsolatban meghat\u00e1rozott 9 h\u00f3nap, valamint 6 h\u00f3nap sz\u00e1m\u00edt\u00e1sa sor\u00e1n \u2013 tart\u00f3san \u00e1ll\u00e1skeres\u0151nek az min\u0151s\u00fcl, aki a foglalkoztat\u00e1st megel\u0151z\u0151 9 h\u00f3napon bel\u00fcl \u00f6sszesen legal\u00e1bb 6 h\u00f3napig \u00e1ll\u00e1skeres\u0151k\u00e9nt nyilv\u00e1ntartott &#8211; a<strong>k\u00f6zfoglalkoztat\u00e1sban t\u00f6rt\u00e9n\u0151 r\u00e9szv\u00e9tel id\u0151tartam\u00e1t<\/strong> figyelmen k\u00edv\u00fcl hagyja. Ez\u00e1ltal azok, akik k\u00f6zfoglalkoztat\u00e1sban vettek r\u00e9szt, nem ker\u00fclnek h\u00e1tr\u00e1nyosabb helyzetbe azokn\u00e1l, akik nem foglalkoztattak ilyen form\u00e1ban.<\/li>\n<\/ul>\n<ul>\n<li>A m\u00f3dos\u00edt\u00f3 javaslat pontos\u00edtja, hogy a szocho ad\u00f3kedvezm\u00e9ny \u00e9rv\u00e9nyes\u00edt\u00e9s\u00e9hez sz\u00fcks\u00e9ges az \u00e1ll\u00e1skeres\u0151, illetve a gyes\/gyed\/gyet ell\u00e1t\u00e1sokban r\u00e9szes\u00fcl\u0151 k\u00e9relm\u00e9re ki\u00e1ll\u00edtott igazol\u00e1s.<\/li>\n<\/ul>\n<p><strong>P\u00e9nzforgalmi szeml\u00e9let\u0171 ad\u00f3z\u00e1s az \u00e1f\u00e1-ban<br \/>\n<\/strong><\/p>\n<ul>\n<li>A p\u00e9nzforgalmi elsz\u00e1mol\u00e1s <strong>v\u00e1laszt\u00e1s\u00e1ra jogos\u00edt\u00f3 \u00e9rt\u00e9khat\u00e1r<\/strong>t a K\u00f6lts\u00e9gvet\u00e9si bizotts\u00e1g 500 ezer eur\u00f3r\u00f3l <strong>125 milli\u00f3 forintra m\u00f3dos\u00edtja<\/strong>.<\/li>\n<\/ul>\n<ul>\n<li>Az eredeti t\u00f6rv\u00e9nyjavaslattal ellent\u00e9tben (amely p\u00e9ld\u00e1ul a mez\u0151gazdas\u00e1gi tev\u00e9kenys\u00e9get vagy utaz\u00e1sszervez\u00e9si szolg\u00e1ltat\u00e1st folytat\u00f3 ad\u00f3alanyokat is kiz\u00e1rta a v\u00e1laszt\u00e1si lehet\u0151s\u00e9gb\u0151l) csak az<strong>alanyi ad\u00f3mentess\u00e9get v\u00e1laszt\u00f3 ad\u00f3alanyok<\/strong> nem teljes\u00edthetik p\u00e9nzforgalmi elsz\u00e1mol\u00e1s alapj\u00e1n teljes\u00edts\u00e9k az \u00e1fa fizet\u00e9si, bevall\u00e1si \u00e9s visszaig\u00e9nyl\u00e9si k\u00f6telezetts\u00e9g\u00fcket.<\/li>\n<\/ul>\n<ul>\n<li>A m\u00f3dos\u00edt\u00e1s pontos\u00edtja az <strong>\u00f6sszes\u00edt\u0151 jelent\u00e9s<\/strong> beny\u00fajt\u00e1s\u00e1ra vonatkoz\u00f3 rendelkez\u00e9seket a p\u00e9nzforgalmi ad\u00f3z\u00e1s eset\u00e9ben, \u00e9s szab\u00e1lyozza a<strong>sz\u00e1mla m\u00f3dos\u00edt\u00e1sa, \u00e9rv\u00e9nytelen\u00edt\u00e9se<\/strong> eset\u00e9n alkalmazand\u00f3 elj\u00e1r\u00e1st is arra az esetre, ha a sz\u00e1ml\u00e1t kibocs\u00e1t\u00f3 ad\u00f3alany p\u00e9nzforgalmi elsz\u00e1mol\u00e1st v\u00e1lasztott<\/li>\n<\/ul>\n<ul>\n<li>A m\u00f3dos\u00edt\u00e1s egy\u00e9rtelm\u0171v\u00e9 teszi, hogy a p\u00e9nzforgalmi elsz\u00e1mol\u00e1st v\u00e1laszt\u00f3 ad\u00f3alanyt\u00f3l term\u00e9ket beszerz\u0151, szolg\u00e1ltat\u00e1st ig\u00e9nybe vev\u0151<strong>ad\u00f3alany levon\u00e1si joga<\/strong> a p\u00e9nzforgalmi elsz\u00e1mol\u00e1st v\u00e1laszt\u00f3 ad\u00f3alany \u00e1ltal fizetend\u0151 ad\u00f3 meg\u00e1llap\u00edt\u00e1s\u00e1nak id\u0151pontj\u00e1ban keletkezik.<\/li>\n<\/ul>\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-3546","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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