{"id":4720,"date":"2020-12-18T17:40:28","date_gmt":"2020-12-18T16:40:28","guid":{"rendered":"https:\/\/hu.andersen.com\/?p=4720"},"modified":"2020-12-18T17:41:09","modified_gmt":"2020-12-18T16:41:09","slug":"infografika-2021-es-kata-valtozasok","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/infografika-2021-es-kata-valtozasok\/","title":{"rendered":"Infografika: 2021-es KATA v\u00e1ltoz\u00e1sok"},"content":{"rendered":"\n

Mutatjuk, hogy m\u00f3dosul a k\u00f6vetkez\u0151 \u00e9vt\u0151l az effekt\u00edv ad\u00f3kulcs \u00e9s a kifizet\u0151i teher a legn\u00e9pszer\u0171bb magyar ad\u00f3nem vonatkoz\u00e1s\u00e1ban.<\/em><\/strong><\/p>\n\n\n\n

J\u00f6v\u0151re jelent\u0151sen \u00e1talakul az egyik legn\u00e9pszer\u0171bb magyar ad\u00f3nem, a KATA. A legf\u0151bb v\u00e1ltoz\u00e1s az eddigiekhez k\u00e9pest, hogy ha a kat\u00e1s kisad\u00f3z\u00f3 az adott \u00e9vben egy konkr\u00e9t belf\u00f6ldi partnere fel\u00e9 3milli\u00f3 Ft felett sz\u00e1ml\u00e1z, akkor partner\u00e9nek (kifizet\u0151k\u00e9nt) 40 %-os k\u00fcl\u00f6nad\u00f3t kell fizetnie a 3 milli\u00f3 Ft feletti r\u00e9sz ut\u00e1n.<\/strong><\/p>\n\n\n\n

K\u00e9t \u00e1bra seg\u00edts\u00e9g\u00e9vel pr\u00f3b\u00e1ljuk bemutatni a szab\u00e1lym\u00f3dos\u00edt\u00e1s m\u00f6g\u00f6tt h\u00faz\u00f3d\u00f3 jogalkot\u00f3i sz\u00e1nd\u00e9kot, illetve azt, hogy kifizet\u0151i szempontb\u00f3l hol h\u00faz\u00f3dik az a hat\u00e1r, ahonnan k\u00f6vetkez\u0151 \u00e9vt\u0151l m\u00e1r nem \u00e9ri meg ezt a konstrukci\u00f3t alkalmazni.<\/p>\n\n\n\n

Az els\u0151 \u00e1bra azt mutatja meg, a 40%-os k\u00fcl\u00f6nad\u00f3 hat\u00e1s\u00e1ra hogyan v\u00e1ltozik a KATA effekt\u00edv ad\u00f3kulcsa.<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

A jelenlegi szab\u00e1lyoz\u00e1s szerint a KATA egy \u00e1tal\u00e1nyad\u00f3: a kisad\u00f3z\u00f3 akkor is havi 50 ezer forintot ad\u00f3zik, ha 1 milli\u00f3 forintos havi bev\u00e9tele van, \u00e9s akkor is, ha 0. Az \u00e1br\u00e1n j\u00f3l l\u00e1tszik (KATA 2020), hogy a bev\u00e9tel n\u00f6veked\u00e9s\u00e9vel cs\u00f6kken az effekt\u00edv ad\u00f3kulcs, ami a 12 milli\u00f3 forintos hat\u00e1rhoz k\u00f6zeledve 5% -hoz k\u00f6zel\u00edt.<\/p>\n\n\n\n

Ha a KATA-s v\u00e1llalkoz\u00f3 egy helyr\u0151l kapja bev\u00e9tel\u00e9t, 2021-t\u0151l 3 milli\u00f3ig ugyanaz t\u00f6rt\u00e9nik, mint eddig, a teljes elvon\u00e1s, vagyis a v\u00e1llalkoz\u00f3 \u00e9s a kifizet\u0151 \u00e1ltal fizetett ad\u00f3k egy\u00fcttes m\u00e9rt\u00e9ke azonban onnant\u00f3l kezdve n\u00f6vekedni fog (KATA 2021).<\/p>\n\n\n\n

Az \u00e1br\u00e1n egy egy\u00e9ni v\u00e1llalkoz\u00f3kra vonatkoz\u00f3 sz\u00e1m\u00edt\u00e1st is megjelen\u00edtett\u00fcnk (EV 2021). Agressz\u00edv megk\u00f6zel\u00edt\u00e9st alkalmaztunk: az \u00e1ltalunk elk\u00e9pzelt v\u00e1llalkoz\u00f3 csak a saj\u00e1t maga ut\u00e1n b\u00e9rsz\u00e1mfejtett minim\u00e1ltb\u00e9rt fizeti ki \u00e9s semmilyen k\u00f6lts\u00e9get nem sz\u00e1mol el. Enn\u00e9l a sz\u00e1m\u00edt\u00e1sn\u00e1l a j\u00f6v\u0151re \u00e9rv\u00e9nyes szab\u00e1lyoz\u00e1s miatt a teljes elvon\u00e1s tekintet\u00e9ben m\u00e1r 8 milli\u00f3 forint k\u00f6rny\u00e9k\u00e9n elj\u00f6n az a pont, amikor ez az ad\u00f3z\u00e1si forma el\u0151ny\u00f6sebb v\u00e1laszt\u00e1s a KATA-n\u00e1l. Ha az egy\u00e9ni v\u00e1llalkoz\u00f3 k\u00f6lts\u00e9get is elsz\u00e1mol, akkor annak m\u00e9rt\u00e9k\u00e9t\u0151l f\u00fcgg\u0151en m\u00e9g hamarabb is elj\u00f6het a v\u00e1lt\u00f3pont. V\u00e9gezet\u00fcl a teljess\u00e9g kedv\u00e9\u00e9rt a bejelentett munkav\u00e1llal\u00f3k b\u00e9rk\u00f6lts\u00e9g\u00e9t (B\u00e9r 2021) is berajzoltuk kb. 50 %-os ad\u00f3\u00e9kkel sz\u00e1molva.<\/p>\n\n\n\n

A m\u00e1sodik \u00e1bra azt mutatja, hogy a 40%-os k\u00fcl\u00f6nad\u00f3 j\u00f6v\u0151re milyen terhet r\u00f3 a kifizet\u0151re (KATA 2021). A v\u00edzszintes tengely a kisz\u00e1ml\u00e1zott \u00f6sszeget, a f\u00fcgg\u0151leges tengely pedig a k\u00fcl\u00f6nad\u00f3 m\u00e9rt\u00e9k\u00e9t jelzi forintban kifejezve.<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

Az \u00f6sszehasonl\u00edt\u00e1s miatt berajzoltuk azt a b\u00e9rk\u00f6lts\u00e9get is (B\u00e9r 2021), amely a kifizet\u0151t terheln\u00e9, ha a neki sz\u00e1ml\u00e1z\u00f3 kat\u00e1s kisad\u00f3z\u00f3t ink\u00e1bb munkaviszonyban foglalkoztatn\u00e1 ugyanakkorra \u00f6sszegre vonatkoztatva. A k\u00e9t vonal metsz\u00e9spontja alapj\u00e1n kijelenthet\u0151, hogy kifizet\u0151i szempontb\u00f3l nagyj\u00e1b\u00f3l 5 milli\u00f3 forintig \u00e9ri meg kat\u00e1zni. A jogalkot\u00f3k ezzel k\u00edv\u00e1nj\u00e1k \u00f6szt\u00f6n\u00f6zni a kifizet\u0151ket, hogy a KATA rendszerben kifizetett \u201ealkalmazottaikat\u201d vegy\u00e9k fel \u00fajra munkav\u00e1llal\u00f3k\u00e9nt.<\/p>\n\n\n\n

Az \u00e1br\u00e1n szerepel egy harmadik vonal is (EV 2021), ami azt mutatja, mekkora ad\u00f3teher h\u00e1rul a kifizet\u0151re, ha nem kat\u00e1s egy\u00e9ni v\u00e1llalkoz\u00f3t\u00f3l fogad be sz\u00e1ml\u00e1t.<\/p>\n","protected":false},"excerpt":{"rendered":"

Mutatjuk, hogy m\u00f3dosul a k\u00f6vetkez\u0151 \u00e9vt\u0151l az effekt\u00edv ad\u00f3kulcs \u00e9s a kifizet\u0151i teher a legn\u00e9pszer\u0171bb magyar ad\u00f3nem vonatkoz\u00e1s\u00e1ban.<\/p>\n","protected":false},"author":103,"featured_media":4745,"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":["post-4720","post","type-post","status-publish","format-standard","has-post-thumbnail","category-hirek","tag-slider-2","entry"],"acf":[],"featured_image_src":"https:\/\/hu.andersen.com\/wp-content\/uploads\/2020\/12\/kata.jpg","author_info":{"display_name":"","author_link":"https:\/\/hu.andersen.com\/hu\/author\/"},"yoast_head":"\nInfografika: 2021-es KATA v\u00e1ltoz\u00e1sok - 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