{"id":7900,"date":"2023-03-03T16:27:57","date_gmt":"2023-03-03T15:27:57","guid":{"rendered":"https:\/\/hu.andersen.com\/?p=7900"},"modified":"2023-08-24T11:27:59","modified_gmt":"2023-08-24T09:27:59","slug":"teglaado-az-epitoanyag-gyartok-uj-90-os-kulonadoja","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/teglaado-az-epitoanyag-gyartok-uj-90-os-kulonadoja\/","title":{"rendered":"\u201eT\u00e9glaad\u00f3\u201d: az \u00e9p\u00edt\u0151anyag-gy\u00e1rt\u00f3k \u00faj 90%-os k\u00fcl\u00f6nad\u00f3ja"},"content":{"rendered":"\n<p><strong>Egy <a href=\"https:\/\/magyarkozlony.hu\/dokumentumok\/feea7acb161984cb0db2152e8ce58975d3aa5499\/megtekintes\" target=\"_blank\" rel=\"noreferrer noopener\">febru\u00e1rban megjelent korm\u00e1nyrendelet<\/a> \u00e9rtelm\u00e9ben 2023. febru\u00e1r 21-t\u0151l 90%-os kieg\u00e9sz\u00edt\u0151 b\u00e1nyaj\u00e1rad\u00e9k fizet\u00e9s\u00e9re k\u00f6telezett az a b\u00e1nyaj\u00e1rad\u00e9k fizet\u00e9s\u00e9re k\u00f6telezett v\u00e1llalkoz\u00e1s, amely f\u0151tev\u00e9kenys\u00e9gk\u00e9nt \u00e9getett agyag \u00e9p\u00edt\u0151anyag gy\u00e1rt\u00e1s\u00e1t (TE\u00c1OR 2332) vagy ker\u00e1miacsempe, -lap gy\u00e1rt\u00e1s\u00e1t (TE\u00c1OR 2331) v\u00e9gzi. Tov\u00e1bbi felt\u00e9tel m\u00e9g, hogy a v\u00e1llalkoz\u00e1s 2019. \u00e9vi nett\u00f3 \u00e1rbev\u00e9tele el\u00e9rte vagy meghaladta a 3 milli\u00e1rd forintot.<\/strong><\/p>\n\n\n\n<p>A 90%-os kieg\u00e9sz\u00edt\u0151 b\u00e1nyaj\u00e1rad\u00e9kot a v\u00e1llalkoz\u00e1s \u00e1ltal kitermelt, feldolgozott vagy gy\u00e1rtott, \u00e9p\u00edt\u00e9si alapanyagk\u00e9nt szolg\u00e1l\u00f3 egyes term\u00e9kcsoportok \u00e9rt\u00e9kes\u00edt\u00e9se ut\u00e1n kell megfizetni, egy kalkul\u00e1lt \u00e1rk\u00fcl\u00f6nb\u00f6zet ut\u00e1n. A j\u00e1rad\u00e9k alapj\u00e1t k\u00e9pez\u0151 kalkul\u00e1lt \u00e1rk\u00fcl\u00f6nb\u00f6zet az \u00e9rintett term\u00e9kek \u00e9rt\u00e9kes\u00edt\u00e9s\u00e9b\u0151l sz\u00e1rmaz\u00f3 (i) t\u00e9nyleges \u00e1rbev\u00e9tel \u00e9s (ii) az \u00e9p\u00edt\u0151anyag 2020. janu\u00e1r 1-j\u00e9n alkalmazott, egy adott szorz\u00f3val felszorzott nett\u00f3 \u00e9rt\u00e9kes\u00edt\u00e9si \u00e1r\u00e1nak a k\u00fcl\u00f6nbs\u00e9ge. Ez l\u00e9nyeg\u00e9ben azt jelenti, hogy az \u00e9rintett nagy \u00e9p\u00edt\u0151anyag-gy\u00e1rt\u00f3k eset\u00e9ben a hat\u00f3s\u00e1gilag meghat\u00e1rozott \u00e1ron fel\u00fcli \u00e9rt\u00e9kes\u00edt\u00e9s nyeres\u00e9g\u00e9t szinte teljes eg\u00e9sz\u00e9ben elvonja az \u00e1llam.<\/p>\n\n\n\n<p>&nbsp;Az \u00e9rintett term\u00e9kcsoportok \u00e9s \u00e1rszorz\u00f3ik:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><em><strong>Term\u00e9kcsoport<\/strong><\/em><\/td><td><em><strong>Ar\u00e1nysz\u00e1m<\/strong><\/em><\/td><\/tr><tr><td>Ker\u00e1mia falaz\u00f3elemek<\/td><td>1,61<\/td><\/tr><tr><td>Kis m\u00e9ret\u0171 t\u00f6m\u00f6r t\u00e9gla<\/td><td>2,31<\/td><\/tr><tr><td>Ker\u00e1mia b\u00e9l\u00e9stestek<\/td><td>1,42<\/td><\/tr><tr><td>Ker\u00e1mia burkol\u00f3t\u00e9gl\u00e1k<\/td><td>1,10<\/td><\/tr><tr><td>Ker\u00e1mia tet\u0151cserepek<\/td><td>1,24<\/td><\/tr><tr><td>Ker\u00e1mia padl\u00f3burkolat<\/td><td>1,42<\/td><\/tr><tr><td>Ker\u00e1mia falburkolat<\/td><td>1,38<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>A j\u00e1rad\u00e9kk\u00f6teles term\u00e9kcsoportokat a korm\u00e1nyrendelet nem defini\u00e1lja pontosabban, a j\u00e1rad\u00e9kfizet\u00e9sre k\u00f6telezett feladata, hogy az \u00e1ltala \u00e9rt\u00e9kes\u00edtett term\u00e9keket a fenti term\u00e9kcsoportoknak megfeleltesse.<\/p>\n\n\n\n<p>A t\u00e9nyleges \u00e9rt\u00e9kes\u00edt\u00e9si \u00e1r szolg\u00e1ltat\u00e1sok \u00e9rt\u00e9k\u00e9vel nem cs\u00f6kkenthet\u0151. A rendelet meghat\u00e1rozott esetekben a 2020. janu\u00e1r 1-j\u00e9n \u00e9rv\u00e9nyes \u00e1r helyett m\u00e1s b\u00e1zis\u00e1r alkalmaz\u00e1s\u00e1t is lehet\u0151v\u00e9 teszi. A kieg\u00e9sz\u00edt\u0151 b\u00e1nyaj\u00e1rad\u00e9k fizet\u00e9s\u00e9re k\u00f6telezettnek a kalkul\u00e1lt b\u00e1zis\u00e1rat a rendelet hat\u00e1lybal\u00e9p\u00e9s\u00e9t k\u00f6vet\u0151 30 napon bel\u00fcl, azaz 2023. m\u00e1rcius 23-ig meg kell k\u00fcldenie a b\u00e1nyafel\u00fcgyeletnek.<\/p>\n\n\n\n<p>A 90%-os kieg\u00e9sz\u00edt\u0151 b\u00e1nyaj\u00e1rad\u00e9kot az elad\u00e1sok t\u00e9teles felt\u00fcntet\u00e9s\u00e9vel, \u00f6nbevall\u00e1sban kell havonta meghat\u00e1rozni, \u00e9s a bevall\u00e1s b\u00e1nyafel\u00fcgyelet fel\u00e9 val\u00f3 megk\u00fcld\u00e9s\u00e9vel egyidej\u0171leg a t\u00e1rgyh\u00f3t k\u00f6vet\u0151 h\u00f3nap 15. napj\u00e1ig megfizetni. Nem forintban denomin\u00e1lt ellen\u00e9rt\u00e9k eset\u00e9n a kieg\u00e9sz\u00edt\u0151 b\u00e1nyaj\u00e1rad\u00e9k alapj\u00e1nak \u00e9s m\u00e9rt\u00e9k\u00e9nek meghat\u00e1roz\u00e1sakor a sz\u00e1mla vagy m\u00e1s sz\u00e1mviteli bizonylat ki\u00e1ll\u00edt\u00e1s\u00e1nak napj\u00e1n \u00e9rv\u00e9nyes MNB deviza k\u00f6z\u00e9p\u00e1rfolyamot kell alkalmazni.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Meglepet\u00e9sk\u00e9nt \u00e9rte a t\u00e9gla-, cser\u00e9p- \u00e9s csempegy\u00e1rt\u00f3kat a febru\u00e1r v\u00e9g\u00e9n \u00e9letbel\u00e9p\u0151 \u00faj szab\u00e1lyoz\u00e1s.<\/p>\n","protected":false},"author":103,"featured_media":7904,"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-7900","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\/2023\/03\/teglaado.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 v27.4 (Yoast SEO v27.4) - 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