{"id":6698,"date":"2022-05-27T13:49:48","date_gmt":"2022-05-27T11:49:48","guid":{"rendered":"https:\/\/hu.andersen.com\/?p=6698"},"modified":"2022-05-27T13:49:49","modified_gmt":"2022-05-27T11:49:49","slug":"extraprofit-kulonadok-jelentos-evkozi-adocsomag-erkezik","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/extraprofit-kulonadok-jelentos-evkozi-adocsomag-erkezik\/","title":{"rendered":"Extraprofit k\u00fcl\u00f6nad\u00f3k: jelent\u0151s \u00e9vk\u00f6zi ad\u00f3csomag \u00e9rkezik"},"content":{"rendered":"\n

Az idei \u00e9vben elszabadul\u00f3 k\u00f6lts\u00e9gvet\u00e9si hi\u00e1ny, illetve a gazdas\u00e1gi n\u00f6veked\u00e9s visszaes\u00e9se miatt sz\u00fcks\u00e9gess\u00e9 v\u00e1l\u00f3 ad\u00f3int\u00e9zked\u00e9seket m\u00e1jus 26-\u00e1n ismertette Nagy M\u00e1rton gazdas\u00e1gfejleszt\u00e9si miniszter. A bankszektor, az energiaszektor, a kiskereskedelmi l\u00e1ncok \u00e9s a telekommunik\u00e1ci\u00f3s c\u00e9gek mellett a gy\u00f3gyszerforgalmaz\u00f3k \u00e9s a l\u00e9git\u00e1rsas\u00e1gok is \u00e9rintettek, illetve fel\u00e9led a rekl\u00e1mad\u00f3 is.<\/strong><\/p>\n\n\n\n

A 2022. \u00e9vi GDP-ar\u00e1nyos k\u00f6lts\u00e9gvet\u00e9si hi\u00e1nyt 4,9%-ban, a j\u00f6v\u0151 \u00e9vit 3,5%-ban hat\u00e1rozta meg a korm\u00e1ny. A hi\u00e1nyc\u00e9lok teljes\u00edt\u00e9s\u00e9hez a tervek szerint a miniszt\u00e9riumok k\u00f6lts\u00e9gvet\u00e9s\u00e9nek cs\u00f6kkent\u00e9se, az \u00e1llami beruh\u00e1z\u00e1sok \u00e1t\u00fctemez\u00e9se, elhalaszt\u00e1sa, \u00e9s a kiz\u00e1r\u00f3lag piaci beruh\u00e1z\u00e1sok \u00f6szt\u00f6nz\u00e9se \u00fatj\u00e1n el\u00e9rend\u0151 kiad\u00e1scs\u00f6kkent\u00e9sek 60%-kal, m\u00edg a k\u00fcl\u00f6nad\u00f3k bevezet\u00e9se miatt el\u00e9rt pluszbev\u00e9telek 40%-kal j\u00e1rulnak majd hozz\u00e1.<\/p>\n\n\n\n

Az \u00fan. extraprofit k\u00fcl\u00f6nad\u00f3k nyolc szektort \u00e9rintenek. Bevezet\u00e9s\u00fckt\u0151l mintegy \u00e9vi 815 milli\u00e1rd<\/em> forint ad\u00f3bev\u00e9tel v\u00e1rhat\u00f3. Fontos megjegyezni, hogy ezeket az \u00faj ad\u00f3terheket t\u00f6bbnyire a jelenleg m\u00e1r l\u00e9tez\u0151 \u00e1gazati k\u00fcl\u00f6nad\u00f3k mellett vetik ki, \u00e9s egyel\u0151re \u00e1tmeneti jelleggel 2022-2023-ra tervezi \u0151ket fenntartani a korm\u00e1ny. Az ad\u00f3kivet\u00e9s logik\u00e1ja az volt, hogy az \u00e9rintett szektorokban jelenleg k\u00e9pz\u0151d\u0151 profitot gazdas\u00e1gi h\u00e1tt\u00e9rsz\u00e1m\u00edt\u00e1sokkal norm\u00e1l profitra \u00e9s \u00fan. extraprofitra bontott\u00e1k. A k\u00fcl\u00f6nad\u00f3kkal az \u00edgy kalkul\u00e1lt extra nyeres\u00e9get vonn\u00e1k el, ad\u00f3ztatn\u00e1k meg.<\/p>\n\n\n\n

A bevezetett k\u00fcl\u00f6nad\u00f3k<\/strong><\/h5>\n\n\n\n

A k\u00fcl\u00f6nad\u00f3kkal \u00e9rintett \u00e1gazatok, szektorok a k\u00f6vetkez\u0151k:<\/p>\n\n\n\n

1. Bankszektor<\/strong><\/p>\n\n\n\n

A p\u00e9nzint\u00e9zetek eset\u00e9ben a m\u00e1r l\u00e9tez\u0151 bankad\u00f3n fel\u00fcli \u00fajabb \u00e1gazati k\u00fcl\u00f6nad\u00f3 kivet\u00e9s\u00e9nek indoka a n\u00f6vekv\u0151 infl\u00e1ci\u00f3 k\u00f6vetkezt\u00e9ben emelked\u0151 kamatmarzs, azaz a hitelkamatok \u00e9s a bet\u00e9ti kamatok k\u00f6z\u00f6tti k\u00fcl\u00f6nb\u00f6zet. Az ad\u00f3 alapja ez\u00e9rt a nett\u00f3 kamateredm\u00e9ny, valamint a d\u00edj- \u00e9s jutal\u00e9kbev\u00e9tel lesz. Az ad\u00f3 pontos m\u00e9rt\u00e9ke nem ismert m\u00e9g, a szektort\u00f3l elv\u00e1rt \u00e9vi 250 milli\u00e1rd forintos ad\u00f3bev\u00e9tel terh\u00e9t osztj\u00e1k sz\u00e9t majd ar\u00e1nyosan az egyes p\u00e9nzint\u00e9zetek k\u00f6z\u00f6tt. Ezen fel\u00fcl a p\u00e9nz\u00fcgyi tranzakci\u00f3s illet\u00e9ket is kib\u0151v\u00edtik, ebb\u0151l m\u00e9g tov\u00e1bbi 50 milli\u00e1rd forint bev\u00e9tellel sz\u00e1molva a bankszektort\u00f3l \u00f6sszesen \u00e9vi 300 milli\u00e1rd<\/em> forint k\u00fcl\u00f6nad\u00f3 bev\u00e9telt v\u00e1rnak.<\/p>\n\n\n\n

2. Biztos\u00edt\u00f3i szektor<\/strong><\/p>\n\n\n\n

A covid vil\u00e1gj\u00e1rv\u00e1ny \u00e9s az ukr\u00e1n h\u00e1bor\u00fa k\u00f6vetkezt\u00e9ben er\u0151s\u00f6d\u0151 \u00f6ngondoskod\u00e1si ig\u00e9ny, tov\u00e1bb\u00e1 az infl\u00e1ci\u00f3 miatt megn\u00f6veked\u0151 biztos\u00edt\u00f3i pluszd\u00edjbev\u00e9tel lesz az ad\u00f3 alapja. A biztos\u00edt\u00f3i szektor \u00e9vi 50 milli\u00e1rd<\/em> forint k\u00fcl\u00f6nad\u00f3t fog fizetni 2022-ben \u00e9s 2023-ban.<\/p>\n\n\n\n

3. Energiaszektor<\/strong><\/p>\n\n\n\n

A felsz\u00f6k\u0151 vil\u00e1gpiaci energia\u00e1rak k\u00f6vetkezt\u00e9ben a sz\u00e9nhidrog\u00e9n-kitermel\u00e9sen, az energiatermel\u00e9sen, \u00fczemanyagfinom\u00edt\u00e1son, stb. el\u00e9rt p\u00f3tl\u00f3lagos profit miatt az energiaszektor is k\u00fcl\u00f6nad\u00f3t fog fizetni; \u00e9vi 300 milli\u00e1rd<\/em> forinttal fog hozz\u00e1j\u00e1rulni a k\u00f6lts\u00e9gvet\u00e9si bev\u00e9telekhez. Ez az ad\u00f3nem els\u0151sorban a MOL-t \u00e9rinti majd, mivel a k\u00fcl\u00f6nad\u00f3t a b\u00e1nyaj\u00e1rad\u00e9k n\u00f6vel\u00e9se, valamint a finom\u00edt\u00f3i spread ad\u00f3ztat\u00e1sa form\u00e1j\u00e1ban vezetik be, de a Robin Hood-ad\u00f3 al\u00e1 vonj\u00e1k be a bioetanol, etanol \u00e9s bio\u00fczemanyaggy\u00e1rt\u00f3 c\u00e9geket is.<\/p>\n\n\n\n

4. Kiskereskedelmi szektor<\/strong><\/p>\n\n\n\n

A kiskeresked\u0151k \u00e9vi 60 milli\u00e1rd<\/em> forintot fognak befizetni az \u00e1llamkassz\u00e1ba, az \u00e9ves forgalmuk b\u0151v\u00fcl\u00e9se k\u00f6vetkezt\u00e9ben. Eset\u00fckben nem egy \u00faj ad\u00f3nemet vezetnek be, hanem a m\u00e1r l\u00e9tez\u0151 szektor\u00e1lis teher, a kiskereskedelmi k\u00fcl\u00f6nad\u00f3 kulcsai n\u00f6vekednek. A kiskereskedelmi k\u00fcl\u00f6nad\u00f3 alapja a kiskereskedelmi tev\u00e9kenys\u00e9gb\u0151l sz\u00e1rmaz\u00f3 nett\u00f3 \u00e1rbev\u00e9tel, amelyet a sz\u00e1ll\u00edt\u00f3knak ny\u00fajtott szolg\u00e1ltat\u00e1sokb\u00f3l sz\u00e1rmaz\u00f3 \u00e1rbev\u00e9tel \u00e9s a sz\u00e1ll\u00edt\u00f3 \u00e1ltal az ad\u00f3alanynak adott engedm\u00e9ny \u00f6sszege n\u00f6vel. A szektort \u00e9rint\u0151 s\u00e1vos ad\u00f3kulcsok a k\u00f6vetkez\u0151k\u00e9nt alakulnak:<\/p>\n\n\n\n

  • 500 milli\u00f3 forintot meg nem halad\u00f3 ad\u00f3alap ut\u00e1n tov\u00e1bbra sem kell ad\u00f3t fizetni;<\/li>
  • az ad\u00f3alap 500 milli\u00f3 \u00e9s 30 milli\u00e1rd forint k\u00f6z\u00f6tti r\u00e9sz\u00e9re v\u00e1ltozatlan marad a 0,1%-os ad\u00f3kulcs;<\/li>
  • 30 \u00e9s 100 milli\u00e1rd forint k\u00f6z\u00f6tti ad\u00f3alap eset\u00e9n a jelenlegi 0,4% helyett 1,0% lesz az ad\u00f3kulcs;<\/li>
  • a 100 milli\u00e1rd forint feletti ad\u00f3alap eset\u00e9n 2,7%-r\u00f3l 4,1%-re n\u00f6vekedik az ad\u00f3kulcs.<\/li><\/ul>\n\n\n\n

    5. Telekommunik\u00e1ci\u00f3<\/strong><\/p>\n\n\n\n

    A covid vil\u00e1gj\u00e1rv\u00e1ny k\u00f6vetkezt\u00e9ben ugr\u00e1sszer\u0171en megn\u00f6veked\u0151 telekommunik\u00e1ci\u00f3s forgalomra vetnek ki egy \u00faj k\u00fcl\u00f6nad\u00f3t, amelyt\u0151l 40 milli\u00e1rd<\/em> forint \u00e9ves bev\u00e9telt v\u00e1rnak. A k\u00fcl\u00f6nad\u00f3 r\u00e9szletei m\u00e9g kidolgoz\u00e1s alatt \u00e1llnak, de v\u00e1rhat\u00f3an a roaming, az internet \u00e9s a k\u00e1belt\u00e9v\u00e9 forgalm\u00e1ra vetik ki.<\/p>\n\n\n\n

    6. L\u00e9git\u00e1rsas\u00e1gok<\/strong><\/p>\n\n\n\n

    V\u00e1ratlan int\u00e9zked\u00e9s a l\u00e9git\u00e1rsas\u00e1gok megad\u00f3ztat\u00e1sa, amelyet a kor\u00e1bbr\u00f3l elhalasztott utaz\u00e1sok miatti gyors n\u00f6veked\u00e9ssel indokol a korm\u00e1ny. Az \u00e9ves szinten tervezett bev\u00e9tel 30 milli\u00e1rd<\/em> forint, amelyet a l\u00e9git\u00e1rsas\u00e1gokra vetnek majd ki, utasindul\u00e1sonk\u00e9nt kb. 10-15 eur\u00f3s ad\u00f3 \u00f6sszegben. A gazdas\u00e1gfejleszt\u00e9si miniszter indokol\u00e1sa szerint ez a szektor\u00e1lis k\u00fcl\u00f6nad\u00f3 egyfajta z\u00f6ldad\u00f3nak tekinthet\u0151.<\/p>\n\n\n\n

    7. Gy\u00f3gyszerforgalmaz\u00f3k<\/strong><\/p>\n\n\n\n

    20 milli\u00e1rd<\/em> forintot v\u00e1r a korm\u00e1ny a vil\u00e1gj\u00e1rv\u00e1ny k\u00f6vetkezt\u00e9ben megn\u00f6veked\u0151 gy\u00f3gyszer\u00e9rt\u00e9kes\u00edt\u00e9sekre kivetett k\u00fcl\u00f6nad\u00f3t\u00f3l. A tervek szerint az ad\u00f3 az olyan c\u00e9geket \u00e9rint, amelyek Magyarorsz\u00e1gon nem rendelkeznek gy\u00e1rt\u00e1si kapacit\u00e1ssal, a kis gy\u00f3gyszert\u00e1rakat nem. Az ad\u00f3 alapja a k\u00f6lts\u00e9gvet\u00e9sbe visszafizet\u00e9sre ker\u00fcl\u0151 tb-t\u00e1mogat\u00e1s, ez a jelenlegi 20%-r\u00f3l 24%-ra emelkedik.<\/p>\n\n\n\n

    8. Rekl\u00e1mad\u00f3<\/strong><\/p>\n\n\n\n

    2023. janu\u00e1r 1-t\u0151l \u00fajra bevezetik a m\u00e9diav\u00e1llalkoz\u00e1sokra kivetett rekl\u00e1mad\u00f3t, pontosabban az Eur\u00f3pai Uni\u00f3 d\u00f6nt\u00e9se nyom\u00e1n bevezetett felf\u00fcggeszt\u00e9st oldj\u00e1k fel az idei \u00e9v v\u00e9g\u00e9n. A szab\u00e1lyoz\u00e1s \u00e9rtelm\u00e9ben a rekl\u00e1mokb\u00f3l sz\u00e1rmaz\u00f3 \u00e1rbev\u00e9tel ut\u00e1n kell ad\u00f3t fizetnie a rekl\u00e1mk\u00f6zz\u00e9tev\u0151knek, azaz a m\u00e9diav\u00e1llalkoz\u00e1soknak, a kiad\u00f3knak, a szabadt\u00e9ri rekl\u00e1mhordoz\u00f3k hasznos\u00edt\u00f3inak, az internetes rekl\u00e1mok k\u00f6zl\u0151inek, illetve bizonyos esetekben a rekl\u00e1mk\u00f6lt\u00e9sek ut\u00e1n a rekl\u00e1mk\u00f6zz\u00e9t\u00e9telt megrendel\u0151knek. A rekl\u00e1mad\u00f3t\u00f3l 15 milli\u00e1rd<\/em> forint \u00e9ves bev\u00e9telt rem\u00e9lnek.<\/p>\n\n\n\n

    A k\u00fcl\u00f6nad\u00f3kat rendeleti form\u00e1ban vezetik be napokon bel\u00fcl, \u00e9s a rekl\u00e1mad\u00f3 kiv\u00e9tel\u00e9vel m\u00e1r 2022-re beszedik a teljes \u00e9ves ad\u00f3\u00f6sszeget.<\/p>\n\n\n\n

    Egy\u00e9b ad\u00f3z\u00e1si int\u00e9zked\u00e9sek<\/strong><\/h5>\n\n\n\n

    A k\u00fcl\u00f6nad\u00f3k bevezet\u00e9se mellett tov\u00e1bbi 100 milli\u00e1rd forintos bev\u00e9tel v\u00e1rhat\u00f3 egy\u00e9b ad\u00f3z\u00e1si rendelkez\u00e9sek bevezet\u00e9s\u00e9t\u0151l. Ennek keret\u00e9ben:<\/p>\n\n\n\n

    •  megemelik a doh\u00e1ny \u00e9s alkoholterm\u00e9kek j\u00f6ved\u00e9ki ad\u00f3j\u00e1t,<\/li>
    • a n\u00e9peg\u00e9szs\u00e9g\u00fcgyi term\u00e9kad\u00f3t,<\/li>
    • tov\u00e1bb\u00e1 a c\u00e9gaut\u00f3ad\u00f3 rendszer\u00e9n is v\u00e1ltoztatni fognak.<\/li><\/ul>\n\n\n\n

      Az ad\u00f3csomag r\u00e9szek\u00e9nt \u00fajra ter\u00edt\u00e9kre ker\u00fcl a KATA \u00e1talak\u00edt\u00e1sa is. Konkr\u00e9tumok ebben a tekintetben m\u00e9g nincsenek, de az elhangzott inform\u00e1ci\u00f3k szerint a c\u00e9l az \u00e9rintetti k\u00f6rt illet\u0151 szigor\u00edt\u00e1s, illetve a KATA-f\u00e9le ad\u00f3kedvezm\u00e9ny ig\u00e9nybev\u00e9tel\u00e9re jogos\u00edt\u00f3 jelenlegi 12 milli\u00f3s \u00e9rt\u00e9khat\u00e1r 18 milli\u00f3 forintra t\u00f6rt\u00e9n\u0151 emel\u00e9se.<\/p>\n\n\n\n

      A benzin, a kamat \u00e9s az \u00e9lelmiszer \u00e1rstopokr\u00f3l j\u00fanius k\u00f6zep\u00e9ig hoz d\u00f6nt\u00e9st a korm\u00e1ny.<\/p>\n","protected":false},"excerpt":{"rendered":"

      A bankszektor, az energiaszektor, a kiskereskedelmi l\u00e1ncok \u00e9s a telekommunik\u00e1ci\u00f3s c\u00e9gek mellett a gy\u00f3gyszerforgalmaz\u00f3k \u00e9s a l\u00e9git\u00e1rsas\u00e1gok is \u00e9rintettek, illetve fel\u00e9led a rekl\u00e1mad\u00f3 is.<\/p>\n","protected":false},"author":103,"featured_media":6702,"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-6698","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\/2022\/05\/extraprofit-kulonado.png","author_info":{"display_name":"","author_link":"https:\/\/hu.andersen.com\/hu\/author\/"},"yoast_head":"\nExtraprofit k\u00fcl\u00f6nad\u00f3k: jelent\u0151s \u00e9vk\u00f6zi ad\u00f3csomag \u00e9rkezik - 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