{"id":6867,"date":"2022-08-05T09:42:14","date_gmt":"2022-08-05T07:42:14","guid":{"rendered":"https:\/\/hu.andersen.com\/?p=6867"},"modified":"2022-08-15T12:29:31","modified_gmt":"2022-08-15T10:29:31","slug":"uj-adozasi-targyu-jogszabalyokrol-dontott-a-jogalkoto","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/uj-adozasi-targyu-jogszabalyokrol-dontott-a-jogalkoto\/","title":{"rendered":"\u00daj ad\u00f3z\u00e1si t\u00e1rgy\u00fa jogszab\u00e1lyokr\u00f3l d\u00f6nt\u00f6tt a jogalkot\u00f3"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>Jogalkot\u00e1si szempontb\u00f3l mozgalmasan telt az elm\u00falt k\u00e9t h\u00e9t: v\u00e1ltoz\u00f3 extraprofit ad\u00f3 szab\u00e1lyokr\u00f3l, a meghosszabb\u00edtott 5%-os lak\u00e1s\u00e1f\u00e1r\u00f3l, k\u00fcl\u00f6nleges munkav\u00e1llal\u00f3i r\u00e9sztulajdonosi programra vonatkoz\u00f3 elt\u00e9r\u0151 szab\u00e1lyokr\u00f3l, valamint a 2023-as \u00e9v k\u00f6lts\u00e9gvet\u00e9si t\u00f6rv\u00e9ny\u00e9r\u0151l is d\u00f6nt\u00f6ttek.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>N\u0151 a k\u0151olajbeszerz\u00e9st terhel\u0151 extraprofit ad\u00f3 m\u00e9rt\u00e9ke<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Augusztus 1-t\u0151l a Brent-Ural \u00e1rk\u00fcl\u00f6nb\u00f6zetet terhel\u0151, 197\/2022. (VI. 4.) Korm. rendelettel bevezetett extraprofit k\u00fcl\u00f6nad\u00f3 m\u00e9rt\u00e9ke 15 sz\u00e1zal\u00e9kponttal, 25 sz\u00e1zal\u00e9kr\u00f3l 40 sz\u00e1zal\u00e9kra n\u0151.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ahogy arr\u00f3l kor\u00e1bban <a href=\"https:\/\/hu.andersen.com\/hu\/hirek\/extraprofit-kulonadok-megjelentek-a-reszletes-szabalyok\/\" target=\"_blank\" rel=\"noreferrer noopener\">besz\u00e1moltunk,<\/a> a korm\u00e1ny extraprofit ad\u00f3t vetett ki a Brent-Ural k\u0151olaj k\u00f6z\u00f6tti k\u00fcl\u00f6nb\u00f6zetre. A Brent t\u00edpus\u00fa nyersk\u0151olajat az \u00c9szaki-tenger vid\u00e9k\u00e9n b\u00e1ny\u00e1ssz\u00e1k, az Ural t\u00edpus\u00fa nyersk\u0151olaj m\u00f6g\u00f6tt oroszorsz\u00e1gi \u00e9rdekelts\u00e9gek \u00e1llnak. A k\u00e9t \u00e1rfolyam k\u00f6z\u00f6tt drasztikus emelked\u00e9s k\u00f6vetkezett be a k\u00f6zelm\u00faltban, a Brent olaj \u00e1ra a sokszoros\u00e1ra emelkedett. Az \u00fajonnan megjelent a <em>Rezsiv\u00e9delmi Alap n\u00f6vel\u00e9s\u00e9hez sz\u00fcks\u00e9ges int\u00e9zked\u00e9sekr\u0151l sz\u00f3l\u00f3 279\/2022 (VII. 30.) Korm\u00e1nyrendelet<\/em> a jelent\u0151sen megemelkedett \u00e1rk\u00fcl\u00f6nb\u00f6zetre reag\u00e1lhat.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Marad az 5 sz\u00e1zal\u00e9kos lak\u00e1s\u00e1fa<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2024. december 31-ig hosszabb\u00edtott\u00e1k meg a lak\u00f3ingatlanokra vonatkoz\u00f3 kedvezm\u00e9nyes 5 sz\u00e1zal\u00e9kos \u00e1fakulcsot <em>az \u00faj \u00e9p\u00edt\u00e9s\u0171 lak\u00f3ingatlanokra vonatkoz\u00f3 kedvezm\u00e9nyes \u00e1ltal\u00e1nos forgalmi ad\u00f3 m\u00e9rt\u00e9k alkalmaz\u00e1s\u00e1r\u00f3l sz\u00f3l\u00f3 267\/2022. (VII.30.) Korm\u00e1nyrendelet<\/em> szerint. A kedvez\u0151 ad\u00f3kulcs a t\u00f6bblak\u00e1sos lak\u00f3ingatlanban kialak\u00edtand\u00f3 vagy kialak\u00edtott maximum 150 n\u00e9gyzetm\u00e9ter nagys\u00e1g\u00fa lak\u00e1sra \u00e9s a maximum 300 n\u00e9gyzetm\u00e9ter nagys\u00e1g\u00fa egylak\u00e1sos lak\u00f3ingatlanra vonatkozik.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Elt\u00e9r\u0151 szab\u00e1lyok a K\u00fcl\u00f6nleges Munkav\u00e1llal\u00f3i R\u00e9sztulajdonosi Programokn\u00e1l (KMRP<\/strong>)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L\u00e9nyeges v\u00e1ltoz\u00e1s, hogy a KMRP-t alap\u00edt\u00f3 t\u00e1rsas\u00e1g \u00fcgyvezet\u00e9se\/fel\u00fcgyel\u0151bizotts\u00e1g\u00e1nak tagja r\u00e9szt vehet a KMRP r\u00e9sz\u00e9re t\u00f6rt\u00e9n\u0151 hozz\u00e1j\u00e1rul\u00e1sr\u00f3l\/visszafizetend\u0151 forr\u00e1sr\u00f3l val\u00f3 d\u00f6nt\u00e9sben, akkor is, ha az illet\u0151 a programban r\u00e9szt vesz, vagy a vagyonkezel\u0151 alap\u00edtv\u00e1ny kedvezm\u00e9nyezettje. A d\u00f6nt\u00e9s azonban az \u00fcgyvezet\u00e9sre\/ FB tagra n\u00e9zve nem lehet a t\u00f6bbi r\u00e9sztvev\u0151h\u00f6z k\u00e9pest kedvez\u0151bb.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Emellett tov\u00e1bbi m\u00f3dosul\u00e1s, hogy a kor\u00e1bbiakt\u00f3l elt\u00e9r\u0151en a t\u00e1rsas\u00e1gnak nem csak egyszer van lehet\u0151s\u00e9ge t\u00e1rsas\u00e1gi hozz\u00e1j\u00e1rul\u00e1st juttatni a KMRP szervezetnek. Ism\u00e9telt hozz\u00e1j\u00e1rul\u00e1st adhat a t\u00e1rsas\u00e1g, ak\u00e1r a kor\u00e1bbi hozz\u00e1j\u00e1rul\u00e1st\u00f3l elt\u00e9r\u0151 felt\u00e9telekkel, annak m\u00e9rt\u00e9ke azonban nem haladhatja meg a kor\u00e1bbi hozz\u00e1j\u00e1rul\u00e1s egy napt\u00e1ri \u00e9vre es\u0151 \u00f6sszeg\u00e9t \u00e9s a KMRP \u00e9s az azt kezel\u0151 vagyonkezel\u0151 alap\u00edtv\u00e1ny \u00fczleti \u00e9vi m\u0171k\u00f6d\u00e9si, finansz\u00edroz\u00e1si kiad\u00e1sai, r\u00e1ford\u00edt\u00e1sai \u00f6sszeg\u00e9t.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A <em>Munkav\u00e1llal\u00f3i R\u00e9sztulajdonosi Programr\u00f3l sz\u00f3l\u00f3 1992. \u00e9vi XLIV. t\u00f6rv\u00e9ny vesz\u00e9lyhelyzet ideje alatt t\u00f6rt\u00e9n\u0151 alkalmaz\u00e1s\u00e1r\u00f3l sz\u00f3l\u00f3 273\/2022 (VII. 29.) Korm\u00e1nyrendelettel<\/em> bevezetett m\u00f3dos\u00edtott r\u00e9szletszab\u00e1lyok alkalmaz\u00e1s\u00e1ra a vesz\u00e9lyhelyzet fenn\u00e1ll\u00e1s\u00e1ig van lehet\u0151s\u00e9g.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Megjelent a 2023. \u00e9vi k\u00f6lts\u00e9gvet\u00e9si t\u00f6rv\u00e9ny<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Elfogadta az Orsz\u00e1ggy\u0171l\u00e9s <em>a k\u00f6zponti k\u00f6lts\u00e9gvet\u00e9sr\u0151l sz\u00f3l\u00f3 2022. \u00e9vi XXV. t\u00f6rv\u00e9nyt<\/em>. A t\u00f6rv\u00e9nyben szerepl\u0151 adatok alapj\u00e1n szignifik\u00e1ns ad\u00f3bev\u00e9tel-n\u00f6veked\u00e9si c\u00e9lt hat\u00e1rozott meg a jogalkot\u00f3. A normasz\u00f6veg szerint az Orsz\u00e1ggy\u0171l\u00e9s az \u00e1llamh\u00e1ztart\u00e1s k\u00f6zponti alrendszer\u00e9nek 2023. \u00e9vi<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">a) kiad\u00e1si f\u0151\u00f6sszeg\u00e9t 33 425 828,9 milli\u00f3 forintban,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">b) bev\u00e9teli f\u0151\u00f6sszeg\u00e9t 31 073 683,2 milli\u00f3 forintban,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">c) hi\u00e1ny\u00e1t 2 352 145,7 milli\u00f3 forintban \u00e1llap\u00edtja meg.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Az \u00e1llamad\u00f3ss\u00e1g m\u00e9rt\u00e9ke a jogalkot\u00f3 szerint a 2022. \u00e9v v\u00e9g\u00e9re v\u00e1rhat\u00f3an 76,1% m\u00e9rt\u00e9k\u0171, amely 2023. \u00e9v v\u00e9g\u00e9re tervezetten 73,8%-ra cs\u00f6kkenne.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A legfontosabb ad\u00f3nemek (\u00e1ltal\u00e1nos forgalmi ad\u00f3, szem\u00e9lyi j\u00f6vedelemad\u00f3, t\u00e1rsas\u00e1gi ad\u00f3) eset\u00e9ben \u00f6sszefoglal\u00f3an elmondhat\u00f3, hogy nagys\u00e1grendileg 30 sz\u00e1zal\u00e9kos bev\u00e9teln\u00f6veked\u00e9ssel sz\u00e1mol a Korm\u00e1ny. Ahogyan azt <a href=\"https:\/\/hu.andersen.com\/hu\/hirek\/elkepeszto-szamokkal-riogat-a-2023-as-koltsegvetes-tervezete\/\" target=\"_blank\" rel=\"noreferrer noopener\">podcastunkban<\/a> eml\u00edtett\u00fck, a n\u00f6veked\u00e9s sz\u00e1mottev\u0151en meghaladja a hivatalosan becs\u00fclt infl\u00e1ci\u00f3s m\u00e9rt\u00e9ket, \u00edgy vagy az infl\u00e1ci\u00f3s becsl\u00e9s nem helyt\u00e1ll\u00f3, vagy jelent\u0151s GDP n\u00f6veked\u00e9s v\u00e1rhat\u00f3, esetlegesen pedig j\u00f6v\u0151beli ad\u00f3emel\u00e9si tervek \u00e1llhatnak e sz\u00e1mok m\u00f6g\u00f6tt.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Jogalkot\u00e1si szempontb\u00f3l mozgalmasan telt az elm\u00falt k\u00e9t h\u00e9t.<\/p>\n","protected":false},"author":103,"featured_media":6871,"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-6867","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\/2022\/08\/uj-adozasi-targyu-jogszabalyokrol-dontott-a-jogalkoto.png","author_info":{"display_name":"","author_link":"https:\/\/hu.andersen.com\/hu\/author\/"},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.6 (Yoast SEO v27.6) - 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