{"id":7681,"date":"2022-12-20T09:52:36","date_gmt":"2022-12-20T08:52:36","guid":{"rendered":"https:\/\/hu.andersen.com\/?p=7681"},"modified":"2024-10-28T20:15:06","modified_gmt":"2024-10-28T19:15:06","slug":"magyarorszag-beadta-a-derekat-johet-a-globalis-minimumado-az-unioban","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/magyarorszag-beadta-a-derekat-johet-a-globalis-minimumado-az-unioban\/","title":{"rendered":"Magyarorsz\u00e1g beadta a derek\u00e1t: j\u00f6het a glob\u00e1lis minimumad\u00f3 az Uni\u00f3ban"},"content":{"rendered":"\n

M\u00e9g 2021 okt\u00f3ber\u00e9ben 136 \u00e1llam mellett Magyarorsz\u00e1g is csatlakozott az OECD nemzetk\u00f6zi ad\u00f3reformterv\u00e9t al\u00e1\u00edr\u00f3 orsz\u00e1gokhoz, ezt k\u00f6vet\u0151en pedig decemberben p\u00e1r napon bel\u00fcl kij\u00f6tt a glob\u00e1lis minimumad\u00f3r\u00f3l sz\u00f3l\u00f3 Modellegyezm\u00e9ny \u00e9s az EU ir\u00e1nyelv-tervezete is. Nagy port kavart, amikor az uni\u00f3s p\u00e9nz\u00fcgyminiszterek id\u00e9n j\u00faniusi tal\u00e1lkoz\u00f3j\u00e1n (ECOFIN \u00fcl\u00e9s) a magyar korm\u00e1ny v\u00e1ratlanul bejelentette, hogy m\u00e9gsem t\u00e1mogatja az ir\u00e1nyelv elfogad\u00e1s\u00e1t, mert az ad\u00f3emel\u00e9ssel, a versenyk\u00e9pess\u00e9g\u00fcnk roml\u00e1s\u00e1val \u00e9s \u00f6sszess\u00e9g\u00e9ben pedig munkahelyek elveszt\u00e9s\u00e9vel j\u00e1rna.<\/strong><\/p>\n\n\n\n

A magyar v\u00e9t\u00f3 mellett az Egyes\u00fclt \u00c1llamok Szen\u00e1tusa j\u00f3v\u00e1hagy\u00e1s\u00e1nak az elmarad\u00e1sa \u00e9s az orosz-ukr\u00e1n h\u00e1bor\u00fa is hozz\u00e1j\u00e1rult ahhoz, hogy ellehetetlen\u00fclt a glob\u00e1lis minimumad\u00f3<\/a> szab\u00e1lyainak implement\u00e1l\u00e1s\u00e1ra az eredetileg kijel\u00f6lt 2022. december 31-i hat\u00e1ri d\u0151. A mostani meg\u00e1llapod\u00e1s sor\u00e1n elfogadott uni\u00f3s ir\u00e1nyelv alapj\u00e1n azonban a t\u00f6bbi tag\u00e1llammal egy\u00fctt Magyarorsz\u00e1g is v\u00e1llalta a 15%-os glob\u00e1lis minimumad\u00f3 szab\u00e1lyainak tag\u00e1llami jogrendszerbe t\u00f6rt\u00e9n\u0151 \u00e1t\u00fcltet\u00e9s\u00e9t 2023. december 31-ig, \u00edgy az \u00faj szab\u00e1lyok (n\u00e9h\u00e1ny kiv\u00e9tellel) 2024. janu\u00e1r 1-jei hat\u00e1llyal \u00e9letbe fognak l\u00e9pni.<\/p>\n\n\n\n

A magyar korm\u00e1ny a hivatalos kommunik\u00e1ci\u00f3 szerint azut\u00e1n adta fel a v\u00e9t\u00f3j\u00e1t, hogy az Eur\u00f3pai Uni\u00f3 Tan\u00e1cs\u00e1nak F\u0151titk\u00e1rs\u00e1ga r\u00e9sz\u00e9r\u0151l \u00edr\u00e1sos meger\u0151s\u00edt\u00e9st kapott arr\u00f3l, hogy a helyi ipar\u0171z\u00e9si ad\u00f3 (hipa) f\u0151 jellemz\u0151it tekintve megfelel az ir\u00e1nyelvben foglalt felt\u00e9teleknek ahhoz, hogy besz\u00e1m\u00edthat\u00f3v\u00e1 v\u00e1ljon az \u00fan. effekt\u00edv ad\u00f3kulcs m\u00e9rt\u00e9k\u00e9be. Az Eur\u00f3pai Uni\u00f3 Tan\u00e1cs\u00e1nak meger\u0151s\u00edt\u00e9se az\u00e9rt b\u00edrhat nagy jelent\u0151s\u00e9ggel, mert kor\u00e1bban sem az OECD modellszab\u00e1lyai, sem az EU-s direkt\u00edva nem egy\u00e9rtelm\u0171s\u00edtette marad\u00e9ktalanul ezt a k\u00e9rd\u00e9st. M\u00e1rpedig a hipa besz\u00e1m\u00edthat\u00f3s\u00e1ga kulcsfontoss\u00e1g\u00fa Magyarorsz\u00e1g sz\u00e1m\u00e1ra, hiszen \u00edgy a Magyarorsz\u00e1gon m\u0171k\u00f6d\u0151 v\u00e1llalatok effekt\u00edv ad\u00f3terhel\u00e9se – a 9%-os t\u00e1rsas\u00e1gi ad\u00f3kulcs ellen\u00e9re is – el\u00e9rheti a 15%-os minimumad\u00f3 m\u00e9rt\u00e9k\u00e9t, \u00e9s \u00edgy nagy val\u00f3sz\u00edn\u0171s\u00e9ggel nem keletkezik glob\u00e1lis minimumad\u00f3 fizet\u00e9si k\u00f6telezetts\u00e9g\u00fck. Fontos azonban, hogy a F\u0151titk\u00e1rs\u00e1g jelezte level\u00e9ben az OECD meger\u0151s\u00edt\u0151 \u00e9rtelmez\u00e9s\u00e9nek sz\u00fcks\u00e9gess\u00e9g\u00e9t a hipa k\u00e9rd\u00e9s\u00e9ben. Az effekt\u00edv ad\u00f3terhel\u00e9sbe a hipa mellett term\u00e9szetesen a t\u00e1rsas\u00e1gi ad\u00f3 \u00e9s nagy val\u00f3sz\u00edn\u0171s\u00e9ggel az energiaell\u00e1t\u00f3k j\u00f6vedelemad\u00f3ja (Robin Hood-ad\u00f3) sz\u00e1m\u00edthat majd m\u00e9g bele.<\/p>\n\n\n\n

A glob\u00e1lis minimumad\u00f3 els\u0151sorban azokat a belf\u00f6ldi vagy nemzetk\u00f6zi c\u00e9gcsoporthoz tartoz\u00f3 hazai v\u00e1llalatokat \u00e9rinti, amelyek \u00e9ves konszolid\u00e1lt bev\u00e9tele csoport szinten el\u00e9ri a 750 milli\u00f3 eur\u00f3s hat\u00e1rt.<\/p>\n\n\n\n

A szab\u00e1lyoz\u00e1s komoly adminisztrat\u00edv terhet helyez a v\u00e1llalati szektor \u00e9rintett r\u00e9sz\u00e9re, mivel ezeknek a t\u00e1rsas\u00e1goknak az effekt\u00edv ad\u00f3terhel\u00e9s\u00fcket m\u00e9g akkor is ki kell sz\u00e1molniuk, ha az v\u00e9g\u00fcl 15% feletti eredm\u00e9nyre vezet \u00e9s a kapcsol\u00f3d\u00f3 adminisztrat\u00edv k\u00f6telezetts\u00e9geket (adatszolg\u00e1ltat\u00e1s, bevall\u00e1s) is teljes\u00edteni\u00fck kell majd. A glob\u00e1lis minimumad\u00f3val kapcsolatos felk\u00e9sz\u00fcl\u00e9st ez\u00e9rt indokolt id\u0151ben elkezdeni. Emellett a korm\u00e1nyzatnak is \u00e1t kell gondolnia az ad\u00f3politika n\u00e9h\u00e1ny eddig kifejezetten fontos elem\u00e9t \u00e9s el\u0151fordulhat, hogy v\u00e1ltoztat\u00e1sok v\u00e1lnak sz\u00fcks\u00e9gess\u00e9 t\u00f6bbek k\u00f6z\u00f6tt a t\u00e1rsas\u00e1gi ad\u00f3 kedvezm\u00e9nyrendszer\u00e9nek vonatkoz\u00e1s\u00e1ban.<\/p>\n","protected":false},"excerpt":{"rendered":"

Az Eur\u00f3pai Uni\u00f3 Tan\u00e1cs\u00e1nak siker\u00fclt meg\u00e1llapod\u00e1sra jutnia a glob\u00e1lis minimumad\u00f3 \u00fcgy\u00e9ben, miut\u00e1n a magyar korm\u00e1ny nem v\u00e9t\u00f3zza tov\u00e1bb az uni\u00f3s ir\u00e1nyelv-tervezet elfogad\u00e1s\u00e1t.<\/p>\n","protected":false},"author":103,"featured_media":7685,"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-7681","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\/12\/globe-1220.png","author_info":{"display_name":"","author_link":"https:\/\/hu.andersen.com\/hu\/author\/"},"yoast_head":"\nMagyarorsz\u00e1g beadta a derek\u00e1t: j\u00f6het a glob\u00e1lis minimumad\u00f3 az Uni\u00f3ban - 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