{"id":3613,"date":"2010-11-01T00:00:00","date_gmt":"2010-10-31T23:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/ujabb-modositok-helyi-iparuzesi-adoban\/"},"modified":"2020-07-09T12:22:51","modified_gmt":"2020-07-09T10:22:51","slug":"ujabb-modositok-helyi-iparuzesi-adoban","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/ujabb-modositok-helyi-iparuzesi-adoban\/","title":{"rendered":"\u00dajabb m\u00f3dos\u00edt\u00f3k helyi ipar\u0171z\u00e9si ad\u00f3ban"},"content":{"rendered":"

Egyszerre h\u00e1rom m\u00f3dos\u00edt\u00f3 ind\u00edtv\u00e1ny is az Orsz\u00e1ggy\u0171l\u00e9s el\u00e9 ker\u00fclt helyi ipar\u0171z\u00e9si ad\u00f3 meg\u00e1llap\u00edt\u00e1s\u00e1val \/ megoszt\u00e1s\u00e1val kapcsolatban. <\/strong><\/p>\n

\u00daj megoszt\u00e1si m\u00f3dszer t\u00e1vk\u00f6zl\u00e9si c\u00e9geknek<\/strong><\/p>\n

Val\u00f3sz\u00edn\u0171leg a t\u00e1vk\u00f6zl\u00e9si c\u00e9gek egyike sem fogadja kit\u00f6r\u0151 \u00f6r\u00f6mmel azt a minap beny\u00fajtott egy\u00e9ni k\u00e9pvisel\u0151i m\u00f3dos\u00edt\u00f3 ind\u00edtv\u00e1nyt, amely telephellyel rendelkez\u0151nek tekinten\u00e9 a bev\u00e9tel\u00fck legal\u00e1bb 75%-\u00e1t t\u00e1vk\u00f6zl\u00e9sb\u0151l szerz\u0151 c\u00e9geket mindazon telep\u00fcl\u00e9seken, ahol el\u0151fizet\u0151vel rendelkeznek. Ez \u2013 amellett, hogy az ad\u00f3k\u00f6telezetts\u00e9g megfizet\u00e9s\u00e9nek helye \u00e9s m\u00f3dja val\u00f3ban jobban ar\u00e1nyba ker\u00fclne a tev\u00e9kenys\u00e9g v\u00e9gz\u00e9s\u00e9vel \u2013 el\u00e9g sok k\u00e9rd\u00e9st \u00e9s adminisztr\u00e1ci\u00f3s probl\u00e9m\u00e1t vet fel. Egyr\u00e9szt a nagyobb t\u00e1vk\u00f6zl\u00e9si c\u00e9geknek \u00edgy Magyarorsz\u00e1g szinte minden telep\u00fcl\u00e9s\u00e9n k\u00fcl\u00f6n bevall\u00e1st kellene, hogy tegyenek, ami ak\u00e1r a kev\u00e9s el\u0151fizet\u0151vel rendelkez\u0151 telep\u00fcl\u00e9seken a szolg\u00e1ltat\u00e1sok korl\u00e1toz\u00e1s\u00e1t \/ le\u00e1ll\u00edt\u00e1s\u00e1t is kiv\u00e1lthatja. M\u00e1sr\u00e9szt nem v\u00e1rhat\u00f3 el egy eddig erre nem berendezkedett c\u00e9gt\u0151l, hogy egyik pillanatr\u00f3l a m\u00e1sikra megfelel\u0151 kapacit\u00e1ssal rendelkezzen az eddigi 10-15 telephely helyett t\u00f6bb ezer telephelyet adminisztr\u00e1lni, ezek ad\u00f3foly\u00f3sz\u00e1ml\u00e1it folyamatosan k\u00f6vetni, befizet\u00e9seket k\u00fcl\u00f6n teljes\u00edteni, ad\u00f3el\u0151leg kivet\u00e9seket nyomon k\u00f6vetni \u00e9s k\u00f6zbeszerz\u00e9sek vagy m\u00e1s k\u00f6telezetts\u00e9gekkel \u00f6sszef\u00fcgg\u00e9sben eset\u00e9n ezek mindegyik\u00e9t\u0151l null\u00e1s igazol\u00e1st bek\u00e9rni.<\/p>\n

A javaslat legnagyobb k\u00e1rvallottai azonban m\u00e9gsem maguk a c\u00e9gek, hanem azok a telep\u00fcl\u00e9si \u00f6nkorm\u00e1nyzatok lehetnek, ahol az \u00e9rintett c\u00e9gek eddig sz\u00e9khellyel vagy telephellyel rendelkeztek, hiszen azok ad\u00f3bev\u00e9teleik jelent\u0151s r\u00e9sz\u00e9t\u0151l \u00edgy eleshetnek. A t\u00e1vk\u00f6zl\u00e9si c\u00e9gek ebb\u0151l a szempontb\u00f3l ak\u00e1r m\u00e9g j\u00f3l is j\u00e1rhatnak, k\u00f6sz\u00f6nhet\u0151en annak, hogy nem minden \u00f6nkorm\u00e1nyzat illet\u00e9kess\u00e9gi ter\u00fclet\u00e9n van ipar\u0171z\u00e9si ad\u00f3 (legal\u00e1bbis eddig nem volt), vagy az alacsonyabb a nagyobb telep\u00fcl\u00e9seken megszokott 2%-n\u00e1l.<\/p>\n

Ideiglenes ipar\u0171z\u00e9si tev\u00e9kenys\u00e9g \u00e9p\u00edt\u00e9si v\u00e1llalkoz\u00f3knak<\/strong><\/p>\n

A jogszab\u00e1ly jobb \u00e9rtelmezhet\u0151s\u00e9g\u00e9t \u00e9s betarthat\u00f3s\u00e1g\u00e1t szolg\u00e1ln\u00e1 az a javaslat, amely az \u00f6nkorm\u00e1nyzat ter\u00fclet\u00e9n legal\u00e1bb 60, de legfeljebb 180 nap k\u00f6z\u00f6tt \u00e9p\u00edt\u00e9si tev\u00e9kenys\u00e9get vagy term\u00e9szeti er\u0151forr\u00e1s felt\u00e1r\u00e1s\u00e1t v\u00e9gz\u0151 c\u00e9gek eset\u00e9ben az ad\u00f3k\u00f6telezetts\u00e9get az ideiglenes ipar\u0171z\u00e9si tev\u00e9kenys\u00e9g szab\u00e1lyai szerint \u00e1llap\u00edtan\u00e1 meg. (Egy az\u00f3ta beterjesztett m\u00f3dos\u00edt\u00f3 ind\u00edtv\u00e1ny a 60 napot 30 napra sz\u00e1ll\u00edtan\u00e1 le.) \u00cdgy egyr\u00e9szt egyszer\u0171s\u00f6dne az ad\u00f3 bevall\u00e1s\u00e1nak \u00e9s megfizet\u00e9s\u00e9nek m\u00f3dja, m\u00e1sr\u00e9szt nem kellene k\u00fcl\u00f6n elj\u00e1r\u00e1s \u00fatj\u00e1n be- \u00e9s kiregisztr\u00e1lni a tev\u00e9kenys\u00e9g megkezd\u00e9se el\u0151tt \u00e9s befejez\u00e9s\u00e9t k\u00f6vet\u0151en.<\/p>\n

Cs\u00f6kken\u0151 ad\u00f3alap biztos\u00edt\u00f3k eset\u00e9ben<\/strong><\/p>\n

Az egyes p\u00e9nz\u00fcgyi t\u00e1rgy\u00fa t\u00f6rv\u00e9nyek m\u00f3dos\u00edt\u00e1s\u00e1r\u00f3l 2010. okt\u00f3ber 29-\u00e9n beny\u00fajtott javaslat keret\u00e9ben m\u00f3dos\u00edtan\u00e1k az ipar\u0171z\u00e9si ad\u00f3 alapj\u00e1t biztos\u00edt\u00f3k eset\u00e9ben. Eszerint a K\u00e1rtalan\u00edt\u00e1si Sz\u00e1mla mellett a K\u00e1rtalan\u00edt\u00e1si Alappal szemben elsz\u00e1molt r\u00e1ford\u00edt\u00e1sok is cs\u00f6kkenten\u00e9k az ipar\u0171z\u00e9si ad\u00f3 alapj\u00e1t.<\/p>\n","protected":false},"excerpt":{"rendered":"

Egyszerre h\u00e1rom m\u00f3dos\u00edt\u00f3 ind\u00edtv\u00e1ny is az Orsz\u00e1ggy\u0171l\u00e9s el\u00e9 ker\u00fclt helyi ipar\u0171z\u00e9si ad\u00f3 meg\u00e1llap\u00edt\u00e1s\u00e1val \/ megoszt\u00e1s\u00e1val kapcsolatban.<\/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-3613","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":"\n\u00dajabb m\u00f3dos\u00edt\u00f3k helyi ipar\u0171z\u00e9si ad\u00f3ban - 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\/ujabb-modositok-helyi-iparuzesi-adoban\/\" \/>\n<meta property=\"og:locale\" content=\"hu_HU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00dajabb m\u00f3dos\u00edt\u00f3k helyi ipar\u0171z\u00e9si ad\u00f3ban\" \/>\n<meta property=\"og:description\" content=\"Egyszerre h\u00e1rom m\u00f3dos\u00edt\u00f3 ind\u00edtv\u00e1ny is az Orsz\u00e1ggy\u0171l\u00e9s el\u00e9 ker\u00fclt helyi ipar\u0171z\u00e9si ad\u00f3 meg\u00e1llap\u00edt\u00e1s\u00e1val \/ megoszt\u00e1s\u00e1val kapcsolatban.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/hu.andersen.com\/hu\/hirek\/ujabb-modositok-helyi-iparuzesi-adoban\/\" \/>\n<meta property=\"og:site_name\" content=\"Andersen Magyarorsz\u00e1g\" \/>\n<meta property=\"article:published_time\" content=\"2010-10-31T23:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-07-09T10:22:51+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=\"3 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\\\/ujabb-modositok-helyi-iparuzesi-adoban\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/ujabb-modositok-helyi-iparuzesi-adoban\\\/\"},\"author\":{\"name\":\"\",\"@id\":\"\"},\"headline\":\"\u00dajabb m\u00f3dos\u00edt\u00f3k helyi ipar\u0171z\u00e9si ad\u00f3ban\",\"datePublished\":\"2010-10-31T23:00:00+00:00\",\"dateModified\":\"2020-07-09T10:22:51+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/ujabb-modositok-helyi-iparuzesi-adoban\\\/\"},\"wordCount\":644,\"commentCount\":0,\"articleSection\":[\"H\u00edrek\"],\"inLanguage\":\"hu\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/ujabb-modositok-helyi-iparuzesi-adoban\\\/\",\"url\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/ujabb-modositok-helyi-iparuzesi-adoban\\\/\",\"name\":\"\u00dajabb m\u00f3dos\u00edt\u00f3k helyi ipar\u0171z\u00e9si ad\u00f3ban - Andersen Magyarorsz\u00e1g\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/#website\"},\"datePublished\":\"2010-10-31T23:00:00+00:00\",\"dateModified\":\"2020-07-09T10:22:51+00:00\",\"author\":{\"@id\":\"\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/ujabb-modositok-helyi-iparuzesi-adoban\\\/#breadcrumb\"},\"inLanguage\":\"hu\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/ujabb-modositok-helyi-iparuzesi-adoban\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/ujabb-modositok-helyi-iparuzesi-adoban\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Kezd\u0151lap\",\"item\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"\u00dajabb m\u00f3dos\u00edt\u00f3k helyi ipar\u0171z\u00e9si ad\u00f3ban\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/#website\",\"url\":\"https:\\\/\\\/hu.andersen.com\\\/\",\"name\":\"Andersen In Hungary\",\"description\":\"Ad\u00f3tan\u00e1csad\u00e1s \u00e9s jogi tan\u00e1csad\u00e1s\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/hu.andersen.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"hu\"},{\"@type\":\"Person\",\"@id\":\"\",\"url\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/author\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"\u00dajabb m\u00f3dos\u00edt\u00f3k helyi ipar\u0171z\u00e9si ad\u00f3ban - Andersen Magyarorsz\u00e1g","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/hu.andersen.com\/hu\/hirek\/ujabb-modositok-helyi-iparuzesi-adoban\/","og_locale":"hu_HU","og_type":"article","og_title":"\u00dajabb m\u00f3dos\u00edt\u00f3k helyi ipar\u0171z\u00e9si ad\u00f3ban","og_description":"Egyszerre h\u00e1rom m\u00f3dos\u00edt\u00f3 ind\u00edtv\u00e1ny is az Orsz\u00e1ggy\u0171l\u00e9s el\u00e9 ker\u00fclt helyi ipar\u0171z\u00e9si ad\u00f3 meg\u00e1llap\u00edt\u00e1s\u00e1val \/ megoszt\u00e1s\u00e1val kapcsolatban.","og_url":"https:\/\/hu.andersen.com\/hu\/hirek\/ujabb-modositok-helyi-iparuzesi-adoban\/","og_site_name":"Andersen Magyarorsz\u00e1g","article_published_time":"2010-10-31T23:00:00+00:00","article_modified_time":"2020-07-09T10:22:51+00:00","twitter_card":"summary_large_image","twitter_misc":{"Szerz\u0151:":"","Becs\u00fclt olvas\u00e1si id\u0151":"3 perc"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/hu.andersen.com\/hu\/hirek\/ujabb-modositok-helyi-iparuzesi-adoban\/#article","isPartOf":{"@id":"https:\/\/hu.andersen.com\/hu\/hirek\/ujabb-modositok-helyi-iparuzesi-adoban\/"},"author":{"name":"","@id":""},"headline":"\u00dajabb m\u00f3dos\u00edt\u00f3k helyi ipar\u0171z\u00e9si ad\u00f3ban","datePublished":"2010-10-31T23:00:00+00:00","dateModified":"2020-07-09T10:22:51+00:00","mainEntityOfPage":{"@id":"https:\/\/hu.andersen.com\/hu\/hirek\/ujabb-modositok-helyi-iparuzesi-adoban\/"},"wordCount":644,"commentCount":0,"articleSection":["H\u00edrek"],"inLanguage":"hu"},{"@type":"WebPage","@id":"https:\/\/hu.andersen.com\/hu\/hirek\/ujabb-modositok-helyi-iparuzesi-adoban\/","url":"https:\/\/hu.andersen.com\/hu\/hirek\/ujabb-modositok-helyi-iparuzesi-adoban\/","name":"\u00dajabb m\u00f3dos\u00edt\u00f3k helyi ipar\u0171z\u00e9si ad\u00f3ban - Andersen Magyarorsz\u00e1g","isPartOf":{"@id":"https:\/\/hu.andersen.com\/#website"},"datePublished":"2010-10-31T23:00:00+00:00","dateModified":"2020-07-09T10:22:51+00:00","author":{"@id":""},"breadcrumb":{"@id":"https:\/\/hu.andersen.com\/hu\/hirek\/ujabb-modositok-helyi-iparuzesi-adoban\/#breadcrumb"},"inLanguage":"hu","potentialAction":[{"@type":"ReadAction","target":["https:\/\/hu.andersen.com\/hu\/hirek\/ujabb-modositok-helyi-iparuzesi-adoban\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/hu.andersen.com\/hu\/hirek\/ujabb-modositok-helyi-iparuzesi-adoban\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Kezd\u0151lap","item":"https:\/\/hu.andersen.com\/hu\/"},{"@type":"ListItem","position":2,"name":"\u00dajabb m\u00f3dos\u00edt\u00f3k helyi ipar\u0171z\u00e9si ad\u00f3ban"}]},{"@type":"WebSite","@id":"https:\/\/hu.andersen.com\/#website","url":"https:\/\/hu.andersen.com\/","name":"Andersen In Hungary","description":"Ad\u00f3tan\u00e1csad\u00e1s \u00e9s jogi tan\u00e1csad\u00e1s","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/hu.andersen.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"hu"},{"@type":"Person","@id":"","url":"https:\/\/hu.andersen.com\/hu\/author\/"}]}},"_links":{"self":[{"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/posts\/3613","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/users\/103"}],"replies":[{"embeddable":true,"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/comments?post=3613"}],"version-history":[{"count":0,"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/posts\/3613\/revisions"}],"wp:attachment":[{"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/media?parent=3613"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/categories?post=3613"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/tags?post=3613"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}