{"id":7723,"date":"2023-01-13T19:59:04","date_gmt":"2023-01-13T18:59:04","guid":{"rendered":"https:\/\/hu.andersen.com\/?p=7723"},"modified":"2023-01-13T20:02:08","modified_gmt":"2023-01-13T19:02:08","slug":"a-gyogyszergyartokat-es-a-biztositasi-szektort-erinto-karacsonyi-kulonado-valtozasok","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/a-gyogyszergyartokat-es-a-biztositasi-szektort-erinto-karacsonyi-kulonado-valtozasok\/","title":{"rendered":"A gy\u00f3gyszergy\u00e1rt\u00f3kat \u00e9s a biztos\u00edt\u00e1si szektort \u00e9rint\u0151 kar\u00e1csonyi k\u00fcl\u00f6nad\u00f3 v\u00e1ltoz\u00e1sok"},"content":{"rendered":"\n<p><strong>A <\/strong><a href=\"https:\/\/hu.andersen.com\/hu\/hirek\/95-ra-novekvo-kulonado-az-energiaszektorban\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>kor\u00e1bbi cikkeinkben<\/strong><\/a><strong> m\u00e1r t\u00f6bbsz\u00f6r \u00edrtunk a vesz\u00e9lyhelyzet alatt bevezetett k\u00fcl\u00f6nad\u00f3kr\u00f3l \u00e9s ezek v\u00e1ltoz\u00e1sair\u00f3l. Az extraprofit ad\u00f3kr\u00f3l sz\u00f3l\u00f3 197\/2022. (VI. 4.) korm\u00e1nyrendelet \u00fajabb, 2022. december 24-t\u0151l hat\u00e1lyos <\/strong><a href=\"https:\/\/magyarkozlony.hu\/dokumentumok\/0d313604c7235103baba9c0cda1f79cf2bfcaa84\/megtekintes\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>m\u00f3dos\u00edt\u00e1sa<\/strong><\/a><strong> kiterjesztette a k\u00fcl\u00f6nad\u00f3k fizet\u00e9s\u00e9re k\u00f6telezett ad\u00f3alanyok k\u00f6r\u00e9t a gy\u00f3gyszergy\u00e1rt\u00f3kra, \u00e9s emellett megemelte a biztos\u00edt\u00e1si p\u00f3tad\u00f3 m\u00e9rt\u00e9k\u00e9t is.<\/strong><\/p>\n\n\n\n<p><strong>Gy\u00f3gyszergy\u00e1rt\u00f3 v\u00e1llalatok k\u00fcl\u00f6nad\u00f3ja<\/strong><\/p>\n\n\n\n<p>Az 582\/2022. (XII.23.) Korm. rendelettel kihirdetett v\u00e1ltoz\u00e1sok szerint a gy\u00f3gyszergy\u00e1rt\u00f3 v\u00e1llalatoknak is k\u00fcl\u00f6nad\u00f3t kell fizetni\u00fck 2022. \u00e9s 2023. ad\u00f3\u00e9vek vonatkoz\u00e1s\u00e1ban. Azon v\u00e1llalatok v\u00e1ltak k\u00f6telezett\u00e9, amelyek gy\u00f3gyszerk\u00e9sz\u00edtm\u00e9ny gy\u00e1rt\u00e1sa (TE\u00c1OR 2120) \u00e9s gy\u00f3gyszeralapanyag-gy\u00e1rt\u00e1s (TE\u00c1OR 2110) szak\u00e1gazat szerinti tev\u00e9kenys\u00e9get v\u00e9geznek.<\/p>\n\n\n\n<p>Az ad\u00f3alap meghat\u00e1roz\u00e1s\u00e1n\u00e1l a helyi ad\u00f3kr\u00f3l sz\u00f3l\u00f3 1990. \u00e9vi C. t\u00f6rv\u00e9ny szerinti, az ad\u00f3\u00e9vi \u00e9ves besz\u00e1mol\u00f3 alapj\u00e1n realiz\u00e1lt nett\u00f3 \u00e1rbev\u00e9telt kell figyelembe venni, azaz a k\u00fcl\u00f6nad\u00f3t az \u00e1rbev\u00e9tel \u00e9s nem az el\u00e9rt nyeres\u00e9g alapj\u00e1n kell fizetni.<\/p>\n\n\n\n<p>Az ad\u00f3 m\u00e9rt\u00e9k\u00e9t s\u00e1vosan hat\u00e1rozt\u00e1k meg, eszerint<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>a nett\u00f3 \u00e1rbev\u00e9tel 50 milli\u00e1rd forintot meg nem halad\u00f3 r\u00e9sze ut\u00e1n 1 sz\u00e1zal\u00e9k,<\/li>\n\n\n\n<li>a nett\u00f3 \u00e1rbev\u00e9tel 50 milli\u00e1rd forintot meghalad\u00f3, de 150 milli\u00e1rd forintot meg nem halad\u00f3 r\u00e9sze ut\u00e1n 3 sz\u00e1zal\u00e9k,<\/li>\n\n\n\n<li>a nett\u00f3 \u00e1rbev\u00e9tel 150 milli\u00e1rd forintot meghalad\u00f3 r\u00e9sze ut\u00e1n 8 sz\u00e1zal\u00e9k.<\/li>\n<\/ul>\n\n\n\n<p>A 2022-es ad\u00f3\u00e9vre vonatkoz\u00f3 k\u00fcl\u00f6nad\u00f3t egy\u00f6sszegben, a 2023. ad\u00f3\u00e9v \u00f6t\u00f6dik h\u00f3napj\u00e1nak 20. napj\u00e1ig, teh\u00e1t napt\u00e1ri \u00e9v szerinti ad\u00f3z\u00f3k eset\u00e9ben 2023. m\u00e1jus 20-\u00e1ig kell bevallani \u00e9s megfizetni. A 2023. ad\u00f3\u00e9v vonatkoz\u00e1s\u00e1ban ad\u00f3el\u0151leget kell bevallani \u00e9s fizetni a 2023. ad\u00f3\u00e9vre v\u00e1rhat\u00f3an fizetend\u0151 k\u00fcl\u00f6nad\u00f3 alapj\u00e1n, az ad\u00f3\u00e9v 11. h\u00f3napj\u00e1nak 20. napj\u00e1ig (azaz napt\u00e1ri \u00e9v szerint ad\u00f3z\u00f3k eset\u00e9ben 2023. november 20-\u00e1ig). A 2023. \u00e9vi t\u00e9nyleges (v\u00e9gleges) ad\u00f3r\u00f3l az ad\u00f3\u00e9vet k\u00f6vet\u0151 \u00f6t\u00f6dik h\u00f3nap 20-\u00e1ig (napt\u00e1ri \u00e9v szerint ad\u00f3z\u00f3k eset\u00e9ben 2024. m\u00e1jus 20-\u00e1ig) kell bevall\u00e1st beny\u00fajtani, \u00e9s ha a v\u00e9gleges ad\u00f3k\u00f6telezetts\u00e9g meghaladja a megfizetett ad\u00f3el\u0151leget, a k\u00fcl\u00f6nb\u00f6zetet szint\u00e9n eddig az id\u0151pontig kell megfizetni.<\/p>\n\n\n\n<p>A gy\u00f3gyszergy\u00e1rt\u00f3k k\u00fcl\u00f6nad\u00f3j\u00e1ra vonatkoz\u00f3 sz\u0171kszav\u00fa korm\u00e1nyrendelet t\u00f6bb \u00e9rtelmez\u00e9si k\u00e9rd\u00e9st is felvet.<\/p>\n\n\n\n<p>Egyr\u00e9szr\u0151l, a jogszab\u00e1ly ugyan a TE\u00c1OR sz\u00e1mokra val\u00f3 utal\u00e1ssal meghat\u00e1rozza a k\u00fcl\u00f6nad\u00f3-k\u00f6teles tev\u00e9kenys\u00e9get, de az ad\u00f3alap meghat\u00e1roz\u00e1sa sor\u00e1n m\u00e1r nem utal arra, hogy a v\u00e1llalkoz\u00e1s a nett\u00f3 \u00e1rbev\u00e9tel\u00e9nek csak azon r\u00e9sze ut\u00e1n ad\u00f3k\u00f6teles, amelyet ezekhez a tev\u00e9kenys\u00e9gi k\u00f6r\u00f6kh\u00f6z rendel hozz\u00e1. \u00cdgy a k\u00fcl\u00f6nad\u00f3 k\u00f6telezetts\u00e9g a teljes \u00e1rbev\u00e9tel ut\u00e1n fenn\u00e1llhat. Felvet\u0151dik az is, hogy vajon azok a v\u00e1llalkoz\u00e1sok, amelyeknek a tev\u00e9kenys\u00e9gi k\u00f6r\u00e9ben szerepel a k\u00e9t \u00e9rintett TE\u00c1OR sz\u00e1m, de t\u00e9nylegesen jelenleg nem v\u00e9geznek sem gy\u00f3gyszeralapanyag-gy\u00e1rt\u00e1st, sem gy\u00f3gyszerk\u00e9sz\u00edtm\u00e9ny gy\u00e1rt\u00e1st, vajon ad\u00f3k\u00f6telesek-e vagy sem. K\u00e9rd\u00e9s az is, hogy befoly\u00e1solja-e az ad\u00f3k\u00f6teless\u00e9 v\u00e1l\u00e1st az, hogy az \u00e1gazati jogszab\u00e1lyok szerint milyen t\u00edpus\u00fa enged\u00e9lyek birtok\u00e1ban v\u00e9gzi a v\u00e1llalkoz\u00e1s a tev\u00e9kenys\u00e9g\u00e9t, \u00e9s hogy hogyan kell \u00e9rtelmezni az ad\u00f3k\u00f6teless\u00e9 tett tev\u00e9kenys\u00e9gek pontos k\u00f6r\u00e9t a TE\u00c1OR rendszer\u00e9ben.<\/p>\n\n\n\n<p>Ezeknek a k\u00e9rd\u00e9seknek a mihamarabbi megv\u00e1laszol\u00e1sa m\u00e1r csak az\u00e9rt is fontos lenne, mivel az \u00e9rintett v\u00e1llalkoz\u00e1soknak a 2022-es p\u00e9nz\u00fcgyi \u00e9v\u00fck z\u00e1r\u00e1sakor a 2022-es \u00faj k\u00fcl\u00f6nad\u00f3 k\u00f6telezetts\u00e9g\u00fcket is meg kell \u00e1llap\u00edtaniuk, \u00e9s azt eredm\u00e9nyt cs\u00f6kkent\u0151 t\u00e9telk\u00e9nt elsz\u00e1molniuk.<\/p>\n\n\n\n<p><strong>Biztos\u00edt\u00e1si p\u00f3tad\u00f3 ad\u00f3kulcs\u00e1nak emel\u00e9se<\/strong><\/p>\n\n\n\n<p>A 2023. janu\u00e1r 1. \u00e9s 2023. december 31. k\u00f6z\u00f6tt keletkezett p\u00f3tad\u00f3-alap eset\u00e9ben megemelt\u00e9k a biztos\u00edt\u00e1si p\u00f3tad\u00f3 legfels\u0151 s\u00e1vj\u00e1nak ad\u00f3kulcs\u00e1t is. A d\u00edjbev\u00e9tel 36 milli\u00e1rdot meghalad\u00f3 r\u00e9sze ut\u00e1n \u00e9letbiztos\u00edt\u00e1sok eset\u00e9ben 3 sz\u00e1zal\u00e9k helyett 5 sz\u00e1zal\u00e9k, nem \u00e9letbiztos\u00edt\u00e1sok eset\u00e9n 7 sz\u00e1zal\u00e9k helyett 12 sz\u00e1zal\u00e9k lesz a p\u00f3tad\u00f3 m\u00e9rt\u00e9ke.<\/p>\n\n\n\n<p>A p\u00f3tad\u00f3 alapja tov\u00e1bbra is a biztos\u00edt\u00e1si ad\u00f3 alapja (teh\u00e1t a casco, a vagyon- \u00e9s felel\u0151ss\u00e9gbiztos\u00edt\u00e1sok, a k\u00f6telez\u0151 g\u00e9pj\u00e1rm\u0171-felel\u0151ss\u00e9gbiztos\u00edt\u00e1sb\u00f3l sz\u00e1rmaz\u00f3 biztos\u00edt\u00e1si d\u00edj), valamint ez eg\u00e9sz\u00fcl m\u00e9g ki az \u00e9letbiztos\u00edt\u00e1sokb\u00f3l befoly\u00f3 biztos\u00edt\u00e1si d\u00edjjal. A 2023. janu\u00e1r 1. \u00e9s 2023. december 31. k\u00f6z\u00f6tti id\u0151szakra vonatkoz\u00f3 p\u00f3tad\u00f3t a kor\u00e1bban kihirdetett szab\u00e1lyoknak megfelel\u0151en 2024. janu\u00e1r 31-ig kell meg\u00e1llap\u00edtani, megfizetni \u00e9s bevallani.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kiterjesztett\u00e9k a k\u00fcl\u00f6nad\u00f3k fizet\u00e9s\u00e9re k\u00f6telezett ad\u00f3alanyok k\u00f6r\u00e9t a gy\u00f3gyszergy\u00e1rt\u00f3kra.<\/p>\n","protected":false},"author":103,"featured_media":7733,"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":[38,1],"tags":[41],"class_list":{"0":"post-7723","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-hirek","8":"category-news","9":"tag-slider-2","10":"entry"},"acf":[],"featured_image_src":"https:\/\/hu.andersen.com\/wp-content\/uploads\/2023\/01\/gyogyszergyartok.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 v27.2 (Yoast SEO v27.2) - 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