{"id":3603,"date":"2010-12-18T00:00:00","date_gmt":"2010-12-17T23:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/mire-figyeljunk-december-20-an\/"},"modified":"2020-07-09T12:22:50","modified_gmt":"2020-07-09T10:22:50","slug":"mire-figyeljunk-december-20-an","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/mire-figyeljunk-december-20-an\/","title":{"rendered":"Mire figyelj\u00fcnk december 20-\u00e1n?"},"content":{"rendered":"<p><strong>Nem, nem a cs\u00fasz\u00f3s utakra gondoltunk, b\u00e1r figyelni arra sem \u00e1rt. Itt az \u00e9v v\u00e9gi felt\u00f6lt\u00e9s, \u00e9rdemes gyorsan utolj\u00e1ra \u00e1tism\u00e9telni, mi v\u00e1ltozott 2010-re, mi az ami id\u00e9n m\u00e1sk\u00e9pp van vagy \u00e9ppens\u00e9ggel m\u00e1r nincs.<\/strong><br \/>\n<strong>100 milli\u00f3 Ft alatt sz\u00e9p az \u00e9let<\/strong><\/p>\n<p>Egy id\u00e9n novemberben elfogadott m\u00f3dos\u00edt\u00e1snak k\u00f6sz\u00f6nhet\u0151en 50 milli\u00f3 Ft-r\u00f3l 100 milli\u00f3 Ft-ra emelkedik a felt\u00f6lt\u00e9si k\u00f6telezetts\u00e9ghez k\u00f6t\u00f6tt \u00e1rbev\u00e9teli \u00e9rt\u00e9khat\u00e1r. Azok a c\u00e9gek akiknek 2009-es \u00e1rbev\u00e9tele ezen \u00f6sszeg ez alatt maradt, nem k\u00f6telesek december 20-\u00e1n kieg\u00e9sz\u00edteni a t\u00e1rsas\u00e1gi ad\u00f3el\u0151leg\u00fcket a v\u00e1rhat\u00f3 ad\u00f3k\u00f6telezetts\u00e9g \u00f6sszeg\u00e9re. \u00c9rtelemszer\u0171en a k\u00f6nny\u00edt\u00e9s csak a t\u00e1rsas\u00e1gi ad\u00f3 \u00e9s az ipar\u0171z\u00e9si ad\u00f3 vonatkoz\u00e1s\u00e1ban \u00e9rdekes, az EVA alanyokat (m\u00e1r csak az \u00f6sszeghat\u00e1r m\u00e9rt\u00e9ke miatt is) mindez nem \u00e9rinti.<\/p>\n<p><strong>Hogyan sz\u00e1moljuk ki az ad\u00f3alapot?<\/strong><\/p>\n<p>A ny\u00e1ron elfogadott m\u00f3dos\u00edt\u00e1s szerint 2010-ben a c\u00e9geknek a napok ar\u00e1ny\u00e1ban el\u0151sz\u00f6r meg kell osztaniuk ad\u00f3alapjukat a 2010. janu\u00e1r 1. \u00e9s j\u00fanius 30. valamint a 2010. j\u00falius 1. \u00e9s december 31. k\u00f6z\u00f6tti id\u0151szakok k\u00f6z\u00f6tt. A febru\u00e1r r\u00f6vids\u00e9ge miatt ez 181 \/ 184 nap ar\u00e1nyban oszlik meg a k\u00e9t f\u00e9l\u00e9v k\u00f6z\u00f6tt, vagyis nem pont 50-50% lesz az ar\u00e1ny. Az els\u0151 f\u00e9l\u00e9v ad\u00f3alapja ut\u00e1n 19% az ad\u00f3, azzal, hogy bizonyos felt\u00e9telek teljes\u00edt\u00e9se eset\u00e9n 50 milli\u00f3 Ft-ig 10%-os ad\u00f3kulcs is alkalmazhat\u00f3, m\u00edg a m\u00e1sodik f\u00e9l\u00e9v ad\u00f3alapj\u00e1t 250 milli\u00f3 Ft-ig 10%, a felett pedig 19% ad\u00f3kulcs terheli.<\/p>\n<p>Az els\u0151 f\u00e9l\u00e9v vonatkoz\u00e1s\u00e1ban a 10%-os ad\u00f3kulcs alkalmaz\u00e1sa m\u00e9g egy\u00e1ltal\u00e1n nem automatikus, az f\u00fcgg a foglalkoztatottak sz\u00e1m\u00e1t\u00f3l, a r\u00e1juk jut\u00f3 \u00e1tlagb\u00e9rt\u0151l, m\u00e1s ad\u00f3kedvezm\u00e9nyek ig\u00e9nybev\u00e9tel\u00e9t\u0151l, \u00e9s a 9%-nyi megtakar\u00edt\u00e1st (legfeljebb 4,5 milli\u00f3 Ft) is kiz\u00e1r\u00f3lag a t\u00f6rv\u00e9nyben el\u0151\u00edrt c\u00e9lokra lehet felhaszn\u00e1lni (pl. t\u00e1rgyi eszk\u00f6z beszerz\u00e9se).<\/p>\n<p><strong>K\u00e9pezz\u00fcnk fejleszt\u00e9si tartal\u00e9kot!<\/strong><\/p>\n<p>Az ad\u00f3kulcsok jelent\u0151s v\u00e1ltoz\u00e1sa miatt soha vissza nem t\u00e9r\u0151 alkalom ny\u00edlik egy j\u00f3 kis ad\u00f3kulcs \u201earbitr\u00e1zsra\u201d. Azok a c\u00e9gek, akik idei saj\u00e1t t\u0151k\u00e9j\u00fck terh\u00e9re fejleszt\u00e9si tartal\u00e9kot k\u00e9peznek, ad\u00f3alapkedvezm\u00e9nyt vehetnek ig\u00e9nybe, amelyet a fejleszt\u00e9si tartal\u00e9kb\u00f3l megval\u00f3s\u00edtott beruh\u00e1z\u00e1s ut\u00e1n elsz\u00e1molt \u00e9rt\u00e9kcs\u00f6kken\u00e9s ar\u00e1ny\u00e1ban, a k\u00e9s\u0151bbi \u00e9vekben kell majd visszafizetni. Mivel id\u00e9n 500 milli\u00f3 Ft ad\u00f3alap alatt \u00e1tlagosan 14.5%, a felett pedig 19% a t\u00e1rsas\u00e1gi ad\u00f3, amely 2013-t\u00f3l egys\u00e9gesen minden c\u00e9g sz\u00e1m\u00e1ra 10%-ra cs\u00f6kken, amit ma megnyer\u00fcnk 14,5\/19%-kal, azt k\u00e9s\u0151bb \u2013 elvileg \u2013 csak 10%-kal kell visszafizetni. Az\u00e9rt elvileg, mert csak rem\u00e9lj\u00fck, hogy a t\u00f6rv\u00e9nyben egy\u00e9bk\u00e9nt elfogadott 2013-as ad\u00f3kulcs-cs\u00f6kkent\u00e9st be is tartja a Korm\u00e1ny \u00e9s nem m\u00f3dos\u00edtja m\u00e9g a hat\u00e1lyba l\u00e9p\u00e9s el\u0151tt, ahogy az mostan\u00e1ban annyira divatos.<\/p>\n<p><strong>Mi v\u00e1ltozott a 2010-es ad\u00f3alap kisz\u00e1m\u00edt\u00e1s\u00e1ban<\/strong><\/p>\n<p>El\u00e9g sok minden, ink\u00e1bb kevesebb lett az ad\u00f3alap m\u00f3dos\u00edt\u00e1s, ez\u00e9rt is \u00e9rdemes \u00e1tism\u00e9telni, miel\u0151tt a r\u00e9gi beidegz\u0151d\u00e9sek szerint, megszok\u00e1sb\u00f3l \u00e1lln\u00e1nk neki a kalkul\u00e1ci\u00f3nak. 2010-t\u0151l az al\u00e1bbi t\u00e9telekkel m\u00e1r NEM lehet m\u00f3dos\u00edtani az ad\u00f3alapot:<\/p>\n<ul>\n<li>helyi ipar\u0171z\u00e9si ad\u00f3 (nem cs\u00f6kkent\u0151)<\/li>\n<li>kapott \u00e9s adott t\u00e1mogat\u00e1sok (nem cs\u00f6kkent\u0151 \/ nem n\u00f6vel\u0151)<\/li>\n<li>nem kapcsolt f\u00e9lnek elengedett k\u00f6vetel\u00e9s (nem n\u00f6vel\u0151)<\/li>\n<li>kapcsolt v\u00e1llalkoz\u00e1sok k\u00f6z\u00f6tti kamatfizet\u00e9s (nem cs\u00f6kkent\u0151 \/ nem n\u00f6vel\u0151)<\/li>\n<\/ul>\n<p>Ugyan az adott t\u00e1mogat\u00e1sok eset\u00e9ben megsz\u0171nt az automatikus ad\u00f3alap-n\u00f6vel\u00e9s el\u0151\u00edr\u00e1sa, az m\u00e9gis k\u00f6telez\u0151, ha a kedvezm\u00e9nyezett nem t\u00e1rsas\u00e1gi ad\u00f3alany, k\u00fclf\u00f6ldi szem\u00e9ly vagy olyan belf\u00f6ldi ad\u00f3alany, aki nem tudja igazolni, hogy a t\u00e1mogat\u00e1s n\u00e9lk\u00fcl sem lenne vesztes\u00e9ges, vagyis ha a t\u00e1mogat\u00e1s r\u00e9v\u00e9n nem keletkezik n\u00e1la effekt\u00edv ad\u00f3k\u00f6telezetts\u00e9g.\u00a0 Mivel felt\u00f6lt\u00e9s idej\u00e9n ez ut\u00f3bbival kapcsolatban m\u00e9g nem biztos, hogy megb\u00edzhat\u00f3 inform\u00e1ci\u00f3val rendelkez\u00fcnk, mindenkinek javasoljuk, hogy az adott t\u00e1mogat\u00e1sok \u00f6sszeg\u00e9vel mindenk\u00e9ppen emelje meg a felt\u00f6lt\u00e9shez megbecs\u00fclt ad\u00f3 alapj\u00e1t.<\/p>\n<p><strong>K\u00f6vetel\u00e9sek 20%-a le\u00edrhat\u00f3<\/strong><\/p>\n<p>2009-ben is alkalmazhat\u00f3 volt m\u00e1r \u00e9s 2010-t\u0151l is sokakat \u00e9rinthet, hogy elsz\u00e1molhat\u00f3 az egy \u00e9ven t\u00fali, m\u00e9g nem el\u00e9v\u00fclt k\u00f6vetel\u00e9sek 20%-a a t\u00e1rsas\u00e1gi ad\u00f3 alapj\u00e1ban, felt\u00e9ve, hogy legal\u00e1bb ekkora \u00e9rt\u00e9k\u0171 \u00e9rt\u00e9kveszt\u00e9s is elsz\u00e1mol\u00e1sra ker\u00fclt.<\/p>\n<p><strong>Reprezent\u00e1ci\u00f3 \/ \u00fczleti aj\u00e1nd\u00e9k <\/strong><\/p>\n<p>Nem sz\u00e1molhat\u00f3 el 2010-t\u0151l a reprezent\u00e1ci\u00f3 \u00e9s \u00fczleti aj\u00e1nd\u00e9kok ut\u00e1ni r\u00e1ford\u00edt\u00e1s, ugyanakkor ezen \u00f6sszeget nem terheli szem\u00e9lyi j\u00f6vedelemad\u00f3 \u00e9s j\u00e1rul\u00e9kk\u00f6telezetts\u00e9g.<\/p>\n<p><strong>\u00c1gazati k\u00fcl\u00f6nad\u00f3<\/strong><\/p>\n<p>Sajnos a sok j\u00f3 h\u00edr mellett van rossz is, m\u00e1r aki ebbe a k\u00f6rbe tartozik. 2010-t\u0151l az energia, telekommunik\u00e1ci\u00f3s \u00e9s bolti kiskereskedelem nagyobb szerepl\u0151i \u00e1gazati k\u00fcl\u00f6nad\u00f3kat is k\u00f6telesek fizetni. 2010-ben az ad\u00f3el\u0151legek felt\u00f6lt\u00e9s\u00e9nek hat\u00e1rideje szint\u00e9n december 20-a.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nem, nem a cs\u00fasz\u00f3s utakra gondoltunk, b\u00e1r figyelni arra sem \u00e1rt. Itt az \u00e9v v\u00e9gi felt\u00f6lt\u00e9s, \u00e9rdemes gyorsan utolj\u00e1ra \u00e1tism\u00e9telni, mi v\u00e1ltozott 2010-re, mi az ami id\u00e9n m\u00e1sk\u00e9pp van vagy \u00e9ppens\u00e9ggel m\u00e1r nincs.<\/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-3603","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>Mire figyelj\u00fcnk december 20-\u00e1n? - 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\/mire-figyeljunk-december-20-an\/\" \/>\n<meta property=\"og:locale\" content=\"hu_HU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mire figyelj\u00fcnk december 20-\u00e1n?\" \/>\n<meta property=\"og:description\" content=\"Nem, nem a cs\u00fasz\u00f3s utakra gondoltunk, b\u00e1r figyelni arra sem \u00e1rt. 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