{"id":3570,"date":"2012-02-22T00:00:00","date_gmt":"2012-02-21T23:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/nav-ellenorzesi-iranyelvek-2012-re\/"},"modified":"2020-07-09T12:22:45","modified_gmt":"2020-07-09T10:22:45","slug":"nav-ellenorzesi-iranyelvek-2012-re","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/nav-ellenorzesi-iranyelvek-2012-re\/","title":{"rendered":"NAV ellen\u0151rz\u00e9si ir\u00e1nyelvek 2012-re"},"content":{"rendered":"<p><strong>A nemr\u00e9g ismertetett 2012-es NAV ir\u00e1nyelvek f\u0151 c\u00e9lja az ad\u00f3z\u00f3i k\u00f6r kisz\u00e9les\u00edt\u00e9se, a kor\u00e1bban k\u00e9t k\u00fcl\u00f6n int\u00e9zm\u00e9ny (APEH \u00e9s VPOP) egybeolvad\u00e1s\u00e1val megval\u00f3sul\u00f3 szinergi\u00e1k kihaszn\u00e1l\u00e1sa \u00e9s a vizsg\u00e1lat sor\u00e1n \u00faj, modernebb eszk\u00f6z\u00f6k bevezet\u00e9se.<\/strong><\/p>\n<p>A vizsg\u00e1land\u00f3 c\u00e9gek kiv\u00e1laszt\u00e1sa egy egyre t\u00f6bb \u00e9s jobb min\u0151s\u00e9g\u0171 inform\u00e1ci\u00f3t tartalmaz\u00f3 rendszer seg\u00edts\u00e9g\u00e9vel t\u00f6rt\u00e9nik, ami lehet\u0151v\u00e9 teszi a v\u00e1rhat\u00f3an legnagyobb k\u00f6lts\u00e9gvet\u00e9si k\u00e1rt okoz\u00f3 v\u00e1llalatok kisz\u0171r\u00e9s\u00e9t. \u00a0Az ad\u00f3z\u00f3i k\u00f6r kisz\u00e9les\u00edt\u00e9s\u00e9vel egyidej\u0171leg strat\u00e9giai c\u00e9lkit\u0171z\u00e9s, hogy az ellen\u0151rz\u00e9s koncentr\u00e1ltan, a jelent\u0151s kock\u00e1zatot hordoz\u00f3 ad\u00f3z\u00f3kra ir\u00e1nyuljon.<\/p>\n<p>Az ellen\u0151rz\u00e9si ir\u00e1nyelvben felv\u00e1zolt ellen\u0151rz\u00e9si c\u00e9lok, ter\u00fcletek, illetve ad\u00f3z\u00f3i k\u00f6r\u00f6k k\u00f6z\u00fcl kiemelj\u00fck az al\u00e1bbiakat:<\/p>\n<ul>\n<li>Fokoz\u00f3dik a kiutal\u00e1s el\u0151tti \u00e1fa vizsg\u00e1lat jelent\u0151s\u00e9ge;<\/li>\n<li>Az ut\u00f3lagos ellen\u0151rz\u00e9seken bel\u00fcl\u00a0 jelent\u0151sen n\u00f6velni tervezik az \u00e1fa ellen\u0151rz\u00e9sek sz\u00e1m\u00e1t, illetve \u00faj m\u00f3dszerekkel azok hat\u00e9konys\u00e1g\u00e1t;<\/li>\n<li>Az ad\u00f3hat\u00f3s\u00e1g ellen\u0151rz\u00e9si k\u00f6rbe vonhatja 2012-ben a k\u00fclf\u00f6ldi \u00e1fa regisztr\u00e1ltakat;<\/li>\n<li>Az ad\u00f3hat\u00f3s\u00e1g ellen\u0151rz\u00e9se sor\u00e1n figyelmet szentel a nem p\u00e9nzben adott juttat\u00e1sok 2011-t\u0151l megv\u00e1ltozott ad\u00f3z\u00e1si szab\u00e1lyainak megfelel\u0151 alkalmaz\u00e1s\u00e1nak;<\/li>\n<li>Az \u00e1fa vizsg\u00e1latok k\u00f6r\u00e9ben a szem\u00e9lyg\u00e9pkocsi \u00e9s egy\u00e9b j\u00e1rm\u0171 b\u00e9rbead\u00e1sa ut\u00e1n \u00e1th\u00e1r\u00edtott \u00e1fa-levon\u00e1si tilalom felold\u00e1sa miatt kiemelt figyelemmel vizsg\u00e1lja az ad\u00f3hat\u00f3s\u00e1g az \u00fczleti, illetve mag\u00e1nc\u00e9l\u00fa haszn\u00e1latot;<\/li>\n<li>Tov\u00e1bbra is hangs\u00falyos marad a transzfer\u00e1rak ellen\u0151rz\u00e9se;<\/li>\n<li>K\u00fcl\u00f6n\u00f6s figyelmet szentel az ad\u00f3hat\u00f3s\u00e1g a\u00a0 kutat\u00e1s-fejleszt\u00e9s alapj\u00e1n t\u00f6rt\u00e9n\u0151 ad\u00f3alap-cs\u00f6kkent\u00e9snek, illetve a fejleszt\u00e9si tartal\u00e9kk\u00e9pz\u00e9s szab\u00e1lyszer\u0171s\u00e9g\u00e9nek;<\/li>\n<li>Hangs\u00falyos marad az innov\u00e1ci\u00f3s j\u00e1rul\u00e9k k\u00f6telezetts\u00e9g cs\u00f6kkent\u00e9s\u00e9nek ellen\u0151rz\u00e9se is;<\/li>\n<li>Tov\u00e1bbra is fokozott figyelem ir\u00e1nyul a k\u00f6rnyezetv\u00e9delmi term\u00e9kd\u00edj ellen\u0151rz\u00e9s\u00e9re;<\/li>\n<li>2012 legfontosabb ellen\u0151rizend\u0151 ter\u00fcletei: a nagykereskedelem, a k\u00f6z\u00fati \u00e1rusz\u00e1ll\u00edt\u00e1s, a rakt\u00e1roz\u00e1s, a vend\u00e9gl\u00e1t\u00e1s, a munkaer\u0151-piaci szolg\u00e1ltat\u00e1s, az \u00e9p\u00edt\u00e9si szolg\u00e1ltat\u00e1sok, a h\u00fas-, baromfih\u00fas-k\u00e9sz\u00edtm\u00e9ny gy\u00e1rt\u00e1s, a sz\u00e1m\u00edt\u00f3g\u00e9pes programoz\u00e1s, \u00e9s az ingatlan b\u00e9rbead\u00e1s.<\/li>\n<li>\u00a0Emellett a kiskereskedelmi v\u00e1llalatok, a jogi, sz\u00e1mviteli \u00e9s ad\u00f3tan\u00e1csad\u00f3i tev\u00e9kenys\u00e9get ny\u00fajt\u00f3 c\u00e9gek \u00e9s az orvosi mag\u00e1nrendel\u0151k sz\u00e1m\u00edthatnak folyamatos adatgy\u0171jt\u00e9sre, melyek egy k\u00e9s\u0151bbi ellen\u0151rz\u00e9s alapj\u00e1ul szolg\u00e1lhatnak.<\/li>\n<\/ul>\n<p>A NAV ellen\u0151rz\u00e9si ir\u00e1nyelv teljes terjedelm\u00e9ben el\u00e9rhet\u0151 <a href=\"http:\/\/www.apeh.hu\/data\/cms220753\/NAV_2012._evi_ellenorzesi_iranyok.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">itt<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A nemr\u00e9g ismertetett 2012-es NAV ir\u00e1nyelvek f\u0151 c\u00e9lja az ad\u00f3z\u00f3i k\u00f6r kisz\u00e9les\u00edt\u00e9se, a kor\u00e1bban k\u00e9t k\u00fcl\u00f6n int\u00e9zm\u00e9ny (APEH \u00e9s VPOP) egybeolvad\u00e1s\u00e1val megval\u00f3sul\u00f3 szinergi\u00e1k kihaszn\u00e1l\u00e1sa \u00e9s a vizsg\u00e1lat sor\u00e1n \u00faj, modernebb eszk\u00f6z\u00f6k bevezet\u00e9se.<\/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-3570","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) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>NAV ellen\u0151rz\u00e9si ir\u00e1nyelvek 2012-re - Andersen 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