{"id":3646,"date":"2010-04-30T00:00:00","date_gmt":"2010-04-29T22:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/apeh-ellenorzesek-2010-ben-celkeresztben-a-kf\/"},"modified":"2020-07-10T10:35:41","modified_gmt":"2020-07-10T08:35:41","slug":"apeh-ellenorzesek-2010-ben-celkeresztben-a-kf","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/apeh-ellenorzesek-2010-ben-celkeresztben-a-kf\/","title":{"rendered":"APEH ellen\u0151rz\u00e9sek 2010-ben \u2013 C\u00e9lkeresztben a K+F"},"content":{"rendered":"<p><strong>A szok\u00e1soknak megfelel\u0151en az APEH Eln\u00f6ke ez \u00e9v elej\u00e9n is k\u00f6zz\u00e9tette az ellen\u0151rz\u00e9si feladatok ell\u00e1t\u00e1s\u00e1r\u00f3l sz\u00f3l\u00f3 ir\u00e1nyelv\u00e9t. 2010-ben az Ad\u00f3hat\u00f3s\u00e1g kiemelt figyelmet fog szentelni a kutat\u00e1s-fejleszt\u00e9si tev\u00e9kenys\u00e9ggel kapcsolatos ad\u00f3alap-cs\u00f6kkent\u00e9s, illetve az innov\u00e1ci\u00f3s j\u00e1rul\u00e9kfizet\u00e9si k\u00f6telezetts\u00e9g cs\u00f6kkent\u00e9s\u00e9nek ellen\u0151rz\u00e9s\u00e9re.<\/strong><\/p>\n<p>A kutat\u00e1s-fejleszt\u00e9ssel kapcsolatban az Ad\u00f3hat\u00f3s\u00e1g els\u0151sorban azt fogja vizsg\u00e1lni, hogy megfelelnek-e a vonatkoz\u00f3 t\u00f6rv\u00e9nyi defin\u00edci\u00f3knak az ad\u00f3z\u00f3k \u00e1ltal t\u00e1rsas\u00e1gi ad\u00f3alap (k\u00fcl\u00f6nad\u00f3-alap), helyi ipar\u0171z\u00e9si ad\u00f3alap, illetve innov\u00e1ci\u00f3s j\u00e1rul\u00e9kk\u00f6telezetts\u00e9g cs\u00f6kkent\u0151 t\u00e9telk\u00e9nt figyelembe vett k\u00f6lts\u00e9gek, tov\u00e1bb\u00e1, hogy a kutat\u00e1s-fejleszt\u00e9s \u00f6sszhangban van-e a v\u00e1llalkoz\u00e1s tev\u00e9kenys\u00e9g\u00e9vel, \u00e9s rendelkez\u00e9sre \u00e1ll-e ennek bizony\u00edt\u00e1s\u00e1ra a megfelel\u0151 dokument\u00e1ci\u00f3. Az innov\u00e1ci\u00f3s j\u00e1rul\u00e9k-k\u00f6telezetts\u00e9g cs\u00f6kkent\u00e9s\u00e9vel kapcsolatban a megrendelt K+F szolg\u00e1ltat\u00e1sokat, tanulm\u00e1nyokat az APEH k\u00fcl\u00f6n\u00f6sen kritikusan fogja vizsg\u00e1lni, mivel az el\u0151z\u0151 \u00e9vekben sz\u00e1mos vissza\u00e9l\u00e9s t\u00f6rt\u00e9nt e tekintetben. A K+F k\u00f6lts\u00e9gek levonhat\u00f3s\u00e1g\u00e1nak meg\u00e1llap\u00edt\u00e1s\u00e1ban \u00e9s a megfelel\u0151 dokument\u00e1ci\u00f3 \u00f6ssze\u00e1ll\u00edt\u00e1s\u00e1ban sz\u00edvesen \u00e1llunk \u00dcgyfeleink rendelkez\u00e9s\u00e9re.<\/p>\n<p>A fentiek mellett az APEH nagy figyelmet fog ford\u00edtani 2010-ben a megv\u00e1ltozott \u00e1fa teljes\u00edt\u00e9si hely szab\u00e1lyok alkalmaz\u00e1s\u00e1ra a hat\u00e1rokon \u00e1tny\u00fal\u00f3 szolg\u00e1ltat\u00e1sokn\u00e1l, azonban az ir\u00e1nyelvb\u0151l \u00fagy t\u0171nik, hogy egyel\u0151re m\u00e9g m\u00e9lt\u00e1nyosan fog elj\u00e1rni, hiszen a jogszab\u00e1lyv\u00e1ltoz\u00e1sok megismertet\u00e9s\u00e9t \u00e9s alkalmaz\u00e1s\u00e1nak seg\u00edt\u00e9s\u00e9t t\u0171zte ki c\u00e9lul. Ezt t\u00e1masztja al\u00e1 az is, hogy a 2010. ad\u00f3\u00e9vre sz\u00f3l\u00f3 ir\u00e1nyelv tov\u00e1bbra is tartalmazza, hogy a 2008. janu\u00e1r 1-j\u00e9t\u0151l hat\u00e1lyos \u00faj \u00c1fa t\u00f6rv\u00e9nnyel kapcsolatos jog\u00e9rtelmez\u00e9si probl\u00e9m\u00e1k (pl. a ford\u00edtott ad\u00f3z\u00e1sra vonatkoz\u00f3 rendelkez\u00e9sek) tekintet\u00e9ben az Ad\u00f3hat\u00f3s\u00e1g m\u00e9lt\u00e1nyoss\u00e1gra kell, hogy t\u00f6rekedjen.<\/p>\n<p>A kor\u00e1bbi vizsg\u00e1lati c\u00e9lok k\u00f6z\u00fcl j\u00f3 n\u00e9h\u00e1ny id\u00e9n is szerepel az APEH \u201epalett\u00e1j\u00e1n\u201d. P\u00e9ld\u00e1ul:<\/p>\n<ul>\n<li>kapcsolt v\u00e1llalkoz\u00e1sok k\u00f6z\u00f6tti elsz\u00e1mol\u00f3 \u00e1rak vizsg\u00e1lata, k\u00fcl\u00f6n\u00f6s tekintettel a nemzetk\u00f6zi \u00fcgyletekre, a szok\u00e1sos piaci \u00e1r hat\u00f3s\u00e1gi meg\u00e1llap\u00edt\u00e1s\u00e1ra \u00e9s a k\u00f6lcs\u00f6n\u00f6s egyeztet\u00e9si elj\u00e1r\u00e1sok lefolytat\u00e1s\u00e1ra. Ezzel kapcsolatban az APEH az \u00fcgyletek val\u00f3s tartalm\u00e1t, \u00e9s a szok\u00e1sos piaci \u00e1r meg\u00e1llap\u00edt\u00e1s\u00e1ra alkalmazott m\u00f3dszert is vizsg\u00e1lni fogja;<\/li>\n<li>a felt\u00e9teles ad\u00f3meg\u00e1llap\u00edt\u00e1s ir\u00e1nti k\u00e9relemben k\u00f6z\u00f6lt t\u00e9ny\u00e1ll\u00e1s megval\u00f3sul\u00e1s\u00e1nak vizsg\u00e1lata;<\/li>\n<li>kor\u00e1bban \u00e9rv\u00e9nyes\u00edtett ad\u00f3kedvezm\u00e9nyek felt\u00e9telrendszer\u00e9nek ellen\u0151rz\u00e9se, k\u00fcl\u00f6n\u00f6s tekintettel a fejleszt\u00e9si \u00e9s a beruh\u00e1z\u00e1si ad\u00f3kedvezm\u00e9nyekre;<\/li>\n<li>ad\u00f3t\u00f6rv\u00e9nyek \u00e1ltal megengedett ad\u00f3alap-cs\u00f6kkent\u00e9si lehet\u0151s\u00e9gek val\u00f3s\u00e1gtartalm\u00e1nak vizsg\u00e1lata;<\/li>\n<li>\u00fajonnan alakul\u00f3 v\u00e1llalkoz\u00e1sok ellen\u0151rz\u00e9se;<\/li>\n<li>mag\u00e1nszem\u00e9lyek j\u00f6vedelmeinek \u00e9s vagyongyarapod\u00e1s\u00e1nak \u00f6sszhangja;<\/li>\n<li>foglalkoztat\u00e1s (munkajogi, illetve t\u00e1rsadalombiztos\u00edt\u00e1si szempontb\u00f3l);<\/li>\n<li>azonos sz\u00e9khellyel, tulajdonosi k\u00f6rrel, \u00fcgyvezet\u0151vel, sz\u00e9khelyszolg\u00e1ltat\u00e1st ny\u00fajt\u00f3 \u00fcgyv\u00e9ddel, vagy k\u00e9zbes\u00edt\u00e9si megb\u00edzottal rendelkez\u0151 ad\u00f3alanyok;<\/li>\n<li>t\u00f6bbsz\u00f6ri tulajdonosv\u00e1lt\u00e1ssal, sz\u00e9khelyv\u00e1lt\u00e1ssal \u00e9rintett ad\u00f3z\u00f3k tart\u00f3san vesztes\u00e9ges ad\u00f3z\u00f3k;<\/li>\n<li>\u201e\u00e1fa-minimaliz\u00e1l\u00f3k\u201d;<\/li>\n<li>orsz\u00e1gon bel\u00fcli \u00e9s hat\u00e1rokon \u00e1tny\u00fal\u00f3 k\u00f6rbesz\u00e1ml\u00e1z\u00e1sos \u00fcgyletek.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>A szok\u00e1soknak megfelel\u0151en az APEH Eln\u00f6ke ez \u00e9v elej\u00e9n is k\u00f6zz\u00e9tette az ellen\u0151rz\u00e9si feladatok ell\u00e1t\u00e1s\u00e1r\u00f3l sz\u00f3l\u00f3 ir\u00e1nyelv\u00e9t.<\/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-3646","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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