{"id":9226,"date":"2023-07-20T16:01:31","date_gmt":"2023-07-20T14:01:31","guid":{"rendered":"https:\/\/hu.andersen.com\/?p=9226"},"modified":"2023-08-24T11:40:14","modified_gmt":"2023-08-24T09:40:14","slug":"megjelentek-a-legujabb-extraprofitado-modositasok-2023","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/megjelentek-a-legujabb-extraprofitado-modositasok-2023\/","title":{"rendered":"Extraprofit k\u00fcl\u00f6nad\u00f3k: megjelentek a leg\u00fajabb v\u00e1ltoz\u00e1sok"},"content":{"rendered":"\n

Ahogy kor\u00e1bbi cikkeinkben<\/a> is \u00edrtuk, az extraprofit k\u00fcl\u00f6nad\u00f3k a v\u00e1rakoz\u00e1soknak megfelel\u0151en 2024-ben is \u00e9rv\u00e9nyben maradnak. 2023. j\u00falius 17-\u00e9n megjelent a Korm\u00e1ny 317\/2023. (VII.17.) rendelete (a tov\u00e1bbiakban: Rendelet), mely az extraprofit ad\u00f3kr\u00f3l sz\u00f3l\u00f3 korm\u00e1nyrendeletet t\u00f6bb ponton is m\u00f3dos\u00edtja. A leg\u00fajabb m\u00f3dos\u00edt\u00e1sok \u00e9rtelm\u00e9ben k\u00f6rvonalaz\u00f3dnak a gy\u00f3gyszergy\u00e1rt\u00f3k \u00e9s -forgalmaz\u00f3k \u00e1ltal ig\u00e9nybe vehet\u0151 ad\u00f3kedvezm\u00e9nyek r\u00e9szletszab\u00e1lyai, cs\u00f6kken a k\u0151olajterm\u00e9k-el\u0151\u00e1ll\u00edt\u00f3 k\u00fcl\u00f6nad\u00f3 m\u00e9rt\u00e9ke \u00e9s pontos\u00edtott\u00e1k a b\u00e1nyaj\u00e1rad\u00e9k kisz\u00e1m\u00edt\u00e1s\u00e1nak m\u00f3dj\u00e1t is.<\/strong><\/p>\n\n\n\n

A gy\u00f3gyszergy\u00e1rt\u00f3k \u00e1ltal \u00e9rv\u00e9nyes\u00edthet\u0151 k\u00fcl\u00f6nad\u00f3 kedvezm\u00e9ny<\/strong><\/h2>\n\n\n\n

A gy\u00f3gyszergy\u00e1rt\u00f3kat terhel\u0151 k\u00fcl\u00f6nad\u00f3 m\u00e9rt\u00e9k\u00e9nek kisz\u00e1m\u00edt\u00e1sakor tov\u00e1bbra is a m\u00e1r ismert s\u00e1vos rendszert kell figyelembe venni. Jelent\u0151s v\u00e1ltoz\u00e1s azonban, hogy a Rendelettel kihirdetett v\u00e1ltoz\u00e1sok lehet\u0151s\u00e9get k\u00edn\u00e1lnak arra, hogy a gy\u00f3gyszergy\u00e1rt\u00f3 v\u00e1llalatok cs\u00f6kkenthess\u00e9k a fizet\u00e9si k\u00f6telezetts\u00e9g\u00fcket, amennyiben v\u00e9geznek kutat\u00e1s-fejleszt\u00e9si tev\u00e9kenys\u00e9get vagy t\u00e1rgyi eszk\u00f6zt szereznek be.<\/p>\n\n\n\n

A gy\u00f3gyszergy\u00e1rt\u00f3k a 2024. ad\u00f3\u00e9vi k\u00fcl\u00f6nad\u00f3 fizet\u00e9si k\u00f6telezetts\u00e9g\u00fcket az al\u00e1bbi t\u00e9telekkel cs\u00f6kkenthetik:<\/p>\n\n\n\n

    \n
  • az ad\u00f3\u00e9vi t\u00e1rgyi eszk\u00f6z beszerz\u00e9s\u00e9re, el\u0151\u00e1ll\u00edt\u00e1s\u00e1ra ir\u00e1nyul\u00f3, Magyarorsz\u00e1g ter\u00fclet\u00e9n megval\u00f3sul\u00f3 beruh\u00e1z\u00e1s beker\u00fcl\u00e9si \u00e9rt\u00e9k\u00e9vel;<\/li>\n\n\n\n
  • amennyiben az el\u0151z\u0151 pontban eml\u00edtett beruh\u00e1z\u00e1s a t\u00e1rgy\u00e9vben nem fejez\u0151dik be, \u00fagy a beruh\u00e1z\u00e1s beker\u00fcl\u00e9si \u00e9rt\u00e9k\u00e9nek ad\u00f3\u00e9vi n\u00f6veked\u00e9s\u00e9vel; valamint<\/li>\n\n\n\n
  • az eg\u00e9szs\u00e9g\u00fcgyi \u00e1gazatot \u00e9rint\u0151, a t\u00e1rsas\u00e1gi ad\u00f3r\u00f3l sz\u00f3l\u00f3 t\u00f6rv\u00e9ny szerinti saj\u00e1t tev\u00e9kenys\u00e9gi k\u00f6rben v\u00e9gzett alapkutat\u00e1s, alkalmazott kutat\u00e1s, k\u00eds\u00e9rleti fejleszt\u00e9s ad\u00f3\u00e9vi k\u00f6zvetlen k\u00f6lts\u00e9g\u00e9vel (ide\u00e9rtve az enged\u00e9lyezett I-III. f\u00e1zis\u00fa klinikai vizsg\u00e1latok k\u00f6lts\u00e9g\u00e9t, valamint a Magyarorsz\u00e1gra megrendelt klinikai kutat\u00e1sok k\u00f6lts\u00e9g\u00e9t is).<\/li>\n<\/ul>\n\n\n\n

    A k\u00fcl\u00f6nad\u00f3 \u00f6sszeg\u00e9nek cs\u00f6kkent\u00e9se maximum a cs\u00f6kkent\u0151 t\u00e9telek figyelembev\u00e9tele n\u00e9lk\u00fcl sz\u00e1m\u00edtott adott ad\u00f3\u00e9vre fizetend\u0151 k\u00fcl\u00f6nad\u00f3 \u00f6sszeg\u00e9nek 50 sz\u00e1zal\u00e9k\u00e1ig lehets\u00e9ges.<\/p>\n\n\n\n

    A gy\u00f3gyszerforgalmaz\u00f3kat terhel\u0151 k\u00fcl\u00f6nad\u00f3<\/strong><\/h2>\n\n\n\n

    A gy\u00f3gyszerforgalmaz\u00f3kat terhel\u0151 k\u00fcl\u00f6nad\u00f3 m\u00e9rt\u00e9ke a 10 ezer forintot meghalad\u00f3 termel\u0151i \u00e1ras gy\u00f3gyszerek eset\u00e9ben tov\u00e1bbra is 40 sz\u00e1zal\u00e9k, azonban a 2023-as \u00e9s 2024-es ad\u00f3\u00e9vek vonatkoz\u00e1s\u00e1ban a gy\u00f3gyszergy\u00e1rt\u00f3kn\u00e1l eml\u00edtett k\u00fcl\u00f6nad\u00f3 cs\u00f6kkent\u0151 t\u00e9telek szint\u00e9n alkalmazhat\u00f3ak. A cs\u00f6kkent\u0151 t\u00e9telek ez esetben is a cs\u00f6kkent\u00e9s figyelembev\u00e9tele n\u00e9lk\u00fcl sz\u00e1m\u00edtott 40 sz\u00e1zal\u00e9kos m\u00e9rt\u00e9k\u0171 ad\u00f3k\u00f6telezetts\u00e9g maximum 50 sz\u00e1zal\u00e9ka lehet azzal, hogy az ad\u00f3fizet\u00e9si k\u00f6telezetts\u00e9g nem lehet kevesebb, mint az a befizet\u00e9si k\u00f6telezetts\u00e9g, amely 20 sz\u00e1zal\u00e9kos ad\u00f3m\u00e9rt\u00e9k eset\u00e9n keletkezett volna.<\/p>\n\n\n\n

    L\u00e9git\u00e1rsas\u00e1gok hozz\u00e1j\u00e1rul\u00e1sa<\/strong><\/h2>\n\n\n\n

    A l\u00e9git\u00e1rsas\u00e1gok hozz\u00e1j\u00e1rul\u00e1sa azokn\u00e1l az utasokn\u00e1l is a kisebb \u00f6sszeg lesz augusztust\u00f3l, akikn\u00e9l a v\u00e9gs\u0151 \u00fati c\u00e9l Izrael \u00c1llam.<\/p>\n\n\n\n

    V\u00e1ltozik a b\u00e1nyaj\u00e1rad\u00e9k m\u00e9rt\u00e9ke<\/strong><\/h2>\n\n\n\n

    A Rendelet \u00e9rtelm\u00e9ben a b\u00e1nyaj\u00e1rad\u00e9k kisz\u00e1m\u00edt\u00e1sa a nyersanyagok \u00e9rt\u00e9k\u00e9t\u0151l f\u00fcgg 2023. szeptember 1-j\u00e9t\u0151l \u2013 a termel\u00e9si m\u0171szaki terv szerint.<\/p>\n\n\n\n

    F\u00f6ldg\u00e1z eset\u00e9ben, ha a meghat\u00e1rozott fajlagos \u00e9rt\u00e9k 28.000 forint\/megawatt\u00f3ra \u00e9s 55.000 forint\/megawatt\u00f3ra k\u00f6z\u00f6tti, akkor 48 sz\u00e1zal\u00e9k lesz a j\u00e1rad\u00e9k, szabad\u00e1ras \u00e9rt\u00e9kes\u00edt\u00e9sn\u00e9l 42 sz\u00e1zal\u00e9k, pr\u00f3batermel\u00e9sn\u00e9l pedig 36 sz\u00e1zal\u00e9k.<\/p>\n\n\n\n

    Ha a fajlagos \u00e9rt\u00e9k meghaladja az 55.000 forint\/megawatt\u00f3ra \u00e9rt\u00e9ket, akkor 62 sz\u00e1zal\u00e9k lesz a j\u00e1rad\u00e9k, szabad\u00e1ras \u00e9rt\u00e9kes\u00edt\u00e9sn\u00e9l \u00e9s pr\u00f3batermel\u00e9sn\u00e9l pedig 56 sz\u00e1zal\u00e9k.<\/p>\n\n\n\n

    Az egyes k\u0151olajfajt\u00e1k eset\u00e9ben, ha a fajlagos \u00e9rt\u00e9k 230.000 forint\/tonna \u00e9s 260.000 forint\/tonna k\u00f6z\u00e9 esik, akkor a j\u00e1rad\u00e9k m\u00e9rt\u00e9ke 24 sz\u00e1zal\u00e9k, amennyiben meghaladja a 260.000 forint\/tonna \u00e9rt\u00e9ket, akkor 44 sz\u00e1zal\u00e9k a b\u00e1nyaj\u00e1rad\u00e9k \u00f6sszege.<\/p>\n\n\n\n

    Cs\u00f6kken a k\u0151olajterm\u00e9k-el\u0151\u00e1ll\u00edt\u00f3k k\u00fcl\u00f6nad\u00f3ja<\/strong><\/p>\n\n\n\n

    A Rendelet alapj\u00e1n 2024. janu\u00e1r 1-t\u0151l \u00e9vi 2,8 sz\u00e1zal\u00e9kr\u00f3l 1 sz\u00e1zal\u00e9kra cs\u00f6kken a k\u0151olajterm\u00e9k-el\u0151\u00e1ll\u00edt\u00f3kat terhel\u0151 k\u00fcl\u00f6nad\u00f3 m\u00e9rt\u00e9ke. A k\u00fcl\u00f6nad\u00f3 alapja tov\u00e1bbra is a 2022. ad\u00f3\u00e9vi \u00e9ves besz\u00e1mol\u00f3 alapj\u00e1n meghat\u00e1rozott nett\u00f3 \u00e1rbev\u00e9tel.<\/p>\n","protected":false},"excerpt":{"rendered":"

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