{"id":4703,"date":"2020-12-17T08:46:35","date_gmt":"2020-12-17T07:46:35","guid":{"rendered":"https:\/\/hu.andersen.com\/?p=4703"},"modified":"2020-12-17T08:46:39","modified_gmt":"2020-12-17T07:46:39","slug":"a-filmszakmat-erinto-valtozasok-2021-ben","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/a-filmszakmat-erinto-valtozasok-2021-ben\/","title":{"rendered":"A filmszakm\u00e1t \u00e9rint\u0151 v\u00e1ltoz\u00e1sok 2021-ben"},"content":{"rendered":"\n

Az Orsz\u00e1ggy\u0171l\u00e9s \u00e1ltal 2020. december 16-\u00e1n elfogadott, a mozg\u00f3k\u00e9pipar versenyk\u00e9pess\u00e9g\u00e9nek n\u00f6vel\u00e9s\u00e9vel \u00f6sszef\u00fcgg\u0151 t\u00f6rv\u00e9nycsomag t\u00f6bb l\u00e9nyeges v\u00e1ltoz\u00e1st is hoz 2021-ben. A legfontosabb v\u00e1ltoz\u00e1sokat az al\u00e1bbiakban foglaltuk \u00f6ssze.<\/strong><\/p>\n\n\n\n

Mag\u00e1nszem\u00e9ly jav\u00e1ra teljes\u00edtett javadalmaz\u00e1s k\u00f6zvetlen belf\u00f6ldi k\u00f6lts\u00e9gk\u00e9nt t\u00f6rt\u00e9n\u0151 elsz\u00e1mol\u00e1sa<\/span><\/strong><\/p>\n\n\n\n

Jelent\u0151s v\u00e1ltoz\u00e1s, hogy a k\u00f6zvetlen magyar filmgy\u00e1rt\u00e1si k\u00f6lts\u00e9gek k\u00f6z\u00f6tt 2021-t\u0151l a jelenlegi 3 milli\u00f3 forintos \u00e9rt\u00e9khat\u00e1r helyett 12 milli\u00f3 forintos \u00e9rt\u00e9khat\u00e1rig sz\u00e1molhat\u00f3ak majd el 100%-ban a belf\u00f6ld\u00f6n szem\u00e9lyi j\u00f6vedelemad\u00f3 vagy egyszer\u0171s\u00edtett k\u00f6ztehervisel\u00e9si hozz\u00e1j\u00e1rul\u00e1s fizet\u00e9si k\u00f6telezetts\u00e9g al\u00e1 es\u0151 j\u00f6vedelmek. A 12 milli\u00f3 forintos \u00e9rt\u00e9khat\u00e1rt meghalad\u00f3 j\u00f6vedelemnek tov\u00e1bbra is az 50%-a sz\u00e1molhat\u00f3 el k\u00f6zvetlen magyar filmgy\u00e1rt\u00e1si k\u00f6lts\u00e9gk\u00e9nt.<\/p>\n\n\n\n

Fontos, hogy a fenti \u00faj \u00e9rt\u00e9khat\u00e1rt csak a m\u00f3dos\u00edt\u00e1s hat\u00e1lybal\u00e9p\u00e9s\u00e9t (2021. janu\u00e1r 1.) k\u00f6vet\u0151en beny\u00fajtott t\u00e1mogat\u00e1si jogosults\u00e1g meg\u00e1llap\u00edt\u00e1s\u00e1ra ir\u00e1nyul\u00f3 k\u00e9relem alapj\u00e1n indult elj\u00e1r\u00e1sokban kell alkalmazni.<\/p>\n\n\n\n

K\u00fclf\u00f6ldi sz\u00edn\u00e9szek \u00e9s st\u00e1btagok egyszer\u0171s\u00edtett szem\u00e9lyi j\u00f6vedelemad\u00f3z\u00e1sa<\/span><\/strong><\/p>\n\n\n\n

2021-t\u0151l minden olyan k\u00fclf\u00f6ldi filmsz\u00edn\u00e9sz \u00e9s filmes st\u00e1btag, aki a magyarorsz\u00e1gi tev\u00e9kenys\u00e9g\u00e9re tekintettel k\u00fclf\u00f6ldr\u0151l kapja j\u00f6vedelm\u00e9t v\u00e1laszthatja az egyszer\u0171s\u00edtett ad\u00f3z\u00e1st, akkor is, ha t\u00f6bbet tart\u00f3zkodik Magyarorsz\u00e1gon, mint 183 nap, f\u00fcggetlen\u00fcl att\u00f3l, hogy h\u00e1ny magyarorsz\u00e1gi forgat\u00e1son vesz r\u00e9szt. A jelenlegi szab\u00e1lyok alapj\u00e1n 183 napon t\u00fali magyarorsz\u00e1gi tart\u00f3zkod\u00e1s eset\u00e9n csak akkor v\u00e1laszthat\u00f3 az egyszer\u0171s\u00edtett ad\u00f3z\u00e1s, ha az egy filmalkot\u00e1shoz kapcsol\u00f3dik.<\/p>\n\n\n\n

Az EU-s \u00e1llampolg\u00e1rok tekintet\u00e9ben fontos, hogy megsz\u0171nik az egyszer\u0171s\u00edtett ad\u00f3ztat\u00e1s v\u00e1laszt\u00e1s\u00e1hoz kapcsol\u00f3d\u00f3 azon felt\u00e9tel is, hogy a filmsz\u00edn\u00e9sz, illetve filmes st\u00e1btag ne legyen Tbj. belf\u00f6ldi.<\/p>\n\n\n\n

Filmprodukci\u00f3k eset\u00e9n azok a k\u00fclf\u00f6ldi sz\u00edn\u00e9szek \u00e9s st\u00e1btagok v\u00e1laszthatj\u00e1k az egyszer\u0171s\u00edtett ad\u00f3ztat\u00e1st, akiket a Filmirod\u00e1n\u00e1l bejelentenek (a jelenlegi szab\u00e1lyok szerint csak a st\u00e1btagokn\u00e1l felt\u00e9tel a bejelent\u00e9s). Tov\u00e1bbi kisebb v\u00e1ltoz\u00e1s, hogy a Filmiroda csak azon k\u00fclf\u00f6ldi sz\u00edn\u00e9szek \u00e9s st\u00e1btagok bejelent\u00e9s\u00e9t veszi figyelembe, akikkel kapcsolatban k\u00f6lts\u00e9gelsz\u00e1mol\u00e1s is megval\u00f3sul, \u00edgy csak azok \u00e9lhetnek az egyszer\u0171s\u00edtett ad\u00f3z\u00e1s lehet\u0151s\u00e9g\u00e9vel, akikre a t\u00e1mogat\u00e1s kapcs\u00e1n k\u00f6lts\u00e9gelsz\u00e1mol\u00e1s is t\u00f6rt\u00e9nik. A filmirodai bejelent\u00e9shez a j\u00f6v\u0151ben sz\u00fcks\u00e9ges lesz a magyar ad\u00f3azonos\u00edt\u00f3 jel is.<\/p>\n\n\n\n

Statiszt\u00e1k egyszer\u0171s\u00edtett foglalkoztat\u00e1sa<\/span><\/strong><\/p>\n\n\n\n

A filmipari statiszt\u00e1k egyszer\u0171s\u00edtett foglalkoztat\u00e1s\u00e1nak szab\u00e1lyai is m\u00f3dosulnak.<\/p>\n\n\n\n

Egyr\u00e9szt a filmipari statiszta fogalma b\u0151v\u00fcl \u00e9s megny\u00edlik az egyszer\u0171s\u00edtett foglalkoztat\u00e1s lehet\u0151s\u00e9ge a nem j\u00e1t\u00e9kfilmek, pl. rekl\u00e1mfilmek forgat\u00e1sa eset\u00e9n is.<\/p>\n\n\n\n

Fontos v\u00e1ltoz\u00e1s, hogy 12.000 forintr\u00f3l 18.000 forintra n\u0151 a napi nett\u00f3 j\u00f6vedelem keret\u00f6sszege, ugyanakkor ez p\u00e1rosul a k\u00f6zteher n\u00f6veked\u00e9ssel is, amely napi 3.000 forintr\u00f3l 4.000 forintra emelkedik.<\/p>\n\n\n\n

Ez a m\u00f3dos\u00edt\u00e1s a k\u00f6zteher n\u00f6veked\u00e9s miatt csak a m\u00f3dos\u00edt\u00f3 t\u00f6rv\u00e9ny kihirdet\u00e9s\u00e9t k\u00f6vet\u0151 31. napon l\u00e9p hat\u00e1lyba. Ez azt jelenti, hogy a m\u00f3dosult szab\u00e1lyok v\u00e1rhat\u00f3an csak 2021. janu\u00e1r utols\u00f3 heteit\u0151l lesznek alkalmazhat\u00f3ak. (H\u00edrlevel\u00fcnk k\u00e9sz\u00edt\u00e9sekor a m\u00f3dos\u00edt\u00f3 t\u00f6rv\u00e9ny m\u00e9g nem ker\u00fclt kihirdet\u00e9sre, ez\u00e9rt a hat\u00e1lyba l\u00e9p\u00e9s pontos napja nem meghat\u00e1rozhat\u00f3.)<\/p>\n\n\n\n

Elsz\u00e1molhat\u00f3 sz\u00e1ml\u00e1k teljes\u00edt\u00e9si ideje \u00e9s ki\u00e1ll\u00edt\u00e1s\u00e1nak id\u0151pontja<\/span><\/strong><\/p>\n\n\n\n

A m\u00f3dos\u00edt\u00e1s egy\u00e9rtelm\u0171s\u00edti, hogy a k\u00f6lts\u00e9gellen\u0151rz\u00e9s folyam\u00e1n k\u00f6zvetlen filmgy\u00e1rt\u00e1si k\u00f6lts\u00e9gk\u00e9nt a csak az olyan (filmgy\u00e1rt\u00e1s elfogadott k\u00f6lts\u00e9gvet\u00e9s\u00e9nek r\u00e9sz\u00e9t k\u00e9pez\u0151) term\u00e9k\u00e9rt\u00e9kes\u00edt\u00e9sr\u0151l vagy szolg\u00e1ltat\u00e1sr\u00f3l sz\u00f3l\u00f3 sz\u00e1ml\u00e1ban foglalt k\u00f6lts\u00e9g sz\u00e1molhat\u00f3 el, melynek a teljes\u00edt\u00e9si ideje a gy\u00e1rt\u00e1si id\u0151szakon bel\u00fclre esik, \u00e9s a sz\u00e1mla ki\u00e1ll\u00edt\u00e1sa legfeljebb a gy\u00e1rt\u00e1s befejez\u00e9si id\u0151pontj\u00e1t k\u00f6vet\u0151 h\u00e1rom h\u00f3napon bel\u00fcl megt\u00f6rt\u00e9nik.<\/p>\n\n\n\n

M\u00f3dosul a befejez\u00e9si garancia elsz\u00e1molhat\u00f3s\u00e1gi alapja is annak \u00e9rdek\u00e9ben, hogy ugyanaz legyen, mint a hasonl\u00f3an szab\u00e1lyozott jogd\u00edjnak, a produceri d\u00edjnak \u00e9s a gy\u00e1rt\u00e1shoz kapcsol\u00f3d\u00f3 rekl\u00e1mk\u00f6lts\u00e9gnek az alapja (teh\u00e1t az elsz\u00e1mol\u00e1si korl\u00e1tot az adott filmalkot\u00e1s munkasz\u00e1mos f\u0151k\u00f6nyvi kivonat 5. \u00e9s 8. sz\u00e1mlaoszt\u00e1lya \u00f6sszeg\u00e9re kell sz\u00e1m\u00edtani).<\/p>\n\n\n\n

Tov\u00e1bbi v\u00e1ltoz\u00e1sok<\/span><\/strong><\/p>\n\n\n\n

2021. m\u00e1rcius\u00e1t\u00f3l az Nemzeti Filmint\u00e9zet (NFI) egyes feladatait a filmforgat\u00e1sra alkalmas \u00e1llami \u00e9s \u00f6nkorm\u00e1nyzati tulajdonban \u00e1ll\u00f3 helysz\u00ednekkel kapcsolatban egy elk\u00fcl\u00f6n\u00fclt gazdas\u00e1gi t\u00e1rsas\u00e1g veszi majd \u00e1t. E gazdas\u00e1gi t\u00e1rsas\u00e1g feladatk\u00f6r\u00e9be tartozik majd a Magyarorsz\u00e1g nemzetk\u00f6zi meg\u00edt\u00e9l\u00e9se szempontj\u00e1b\u00f3l kiemelked\u0151 jelent\u0151s\u00e9g\u0171, filmforgat\u00e1sra alkalmas \u00e1llami \u00e9s \u00f6nkorm\u00e1nyzati tulajdonban \u00e1ll\u00f3 helysz\u00ednek nyilv\u00e1ntart\u00e1sa, a k\u00f6zrem\u0171k\u00f6d\u00e9s filmgy\u00e1rt\u00e1si c\u00e9lra t\u00f6rt\u00e9n\u0151 hasznos\u00edt\u00e1sukban, valamint a k\u00f6zter\u00fclet- \u00e9s ingatlanhaszn\u00e1latra vonatkoz\u00f3 hat\u00f3s\u00e1gi \u00fcgyekkel kapcsolatos elj\u00e1r\u00e1s lefolytat\u00e1sa.<\/p>\n\n\n\n

2021-t\u0151l a mozi\u00fczemeltet\u00e9si tev\u00e9kenys\u00e9g bejelent\u00e9s\u00e9ben foglalt adatok eset\u00e9n is k\u00f6telez\u0151 lesz a bejelent\u00e9sre k\u00f6telezett mozi\u00fczemeltet\u0151k sz\u00e1m\u00e1ra a bejelent\u00e9ssel \u00e9rintett adatokban bek\u00f6vetkezett v\u00e1ltoz\u00e1sok bejelent\u00e9se.<\/p>\n","protected":false},"excerpt":{"rendered":"

Az Orsz\u00e1ggy\u0171l\u00e9s \u00e1ltal 2020. december 16-\u00e1n elfogadott, a mozg\u00f3k\u00e9pipar versenyk\u00e9pess\u00e9g\u00e9nek n\u00f6vel\u00e9s\u00e9vel \u00f6sszef\u00fcgg\u0151 t\u00f6rv\u00e9nycsomag t\u00f6bb l\u00e9nyeges v\u00e1ltoz\u00e1st is hoz 2021-ben.<\/p>\n","protected":false},"author":103,"featured_media":4704,"comment_status":"open","ping_status":"open","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":[41],"class_list":{"0":"post-4703","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-hirek","8":"tag-slider-2","9":"entry"},"acf":[],"featured_image_src":"https:\/\/hu.andersen.com\/wp-content\/uploads\/2020\/12\/filmtorveny.jpg","author_info":{"display_name":"","author_link":"https:\/\/hu.andersen.com\/hu\/author\/"},"yoast_head":"\nA filmszakm\u00e1t \u00e9rint\u0151 v\u00e1ltoz\u00e1sok 2021-ben - 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