{"id":11342,"date":"2021-01-03T15:40:00","date_gmt":"2021-01-03T15:40:00","guid":{"rendered":"https:\/\/wp.erdmost.hu\/2021\/01\/03\/igy-adozunk-2021-ben\/"},"modified":"2022-03-23T15:28:43","modified_gmt":"2022-03-23T14:28:43","slug":"igy-adozunk-2021-ben","status":"publish","type":"post","link":"https:\/\/erdmost.hu\/en\/2021\/01\/03\/igy-adozunk-2021-ben\/","title":{"rendered":"\u00cdgy ad\u00f3zunk 2021-ben"},"content":{"rendered":"<p><strong>Szja.<\/strong> A szem\u00e9lyi j\u00f6vedelemad\u00f3n\u00e1l eddig a minim\u00e1lb\u00e9r 5 sz\u00e1zal\u00e9k\u00e1ig havonta ig\u00e9nybe vehet\u0151 szem\u00e9lyi kedvezm\u00e9nyek (fogyat\u00e9kos szem\u00e9lyek, s\u00falyos betegek kedvezm\u00e9nye) janu\u00e1rt\u00f3l m\u00e1r nem ad\u00f3kedvezm\u00e9nyeknek sz\u00e1m\u00edtanak, hanem az \u00f6sszevont ad\u00f3alapot cs\u00f6kkenthetik, a minim\u00e1lb\u00e9r harmad\u00e1ig. Az ig\u00e9nybe vehet\u0151 havi kedvezm\u00e9ny \u00f6sszege ett\u0151l \u00f6nmag\u00e1ban nem v\u00e1ltozik.<\/p>\n<p><strong>Kata.<\/strong> 40 sz\u00e1zal\u00e9kos k\u00fcl\u00f6nad\u00f3 terheli azokat a belf\u00f6ldi c\u00e9geket, amelyeknek a kisad\u00f3z\u00f3k t\u00e9teles ad\u00f3ja szerint ad\u00f3z\u00f3 partner\u00fck \u00e9vi 3 milli\u00f3 forintn\u00e1l t\u00f6bbet sz\u00e1ml\u00e1z. A k\u00fcl\u00f6nad\u00f3 csak a 3 milli\u00f3 forint feletti r\u00e9szre vonatkozik.<\/p>\n<p><strong>Kiva.<\/strong> A kisv\u00e1llalati ad\u00f3 11 sz\u00e1zal\u00e9kra cs\u00f6kken. Emelkedik a kiva bev\u00e9teli \u00e9rt\u00e9khat\u00e1ra is, 3 milli\u00e1rd forintra (kapcsolt v\u00e1llalkoz\u00e1sokn\u00e1l \u00f6sszegezve kell figyelembe venni), a kil\u00e9p\u00e9si pedig 6 milli\u00e1rd forintra.<\/p>\n<p><strong>Lak\u00e1s\u00e1fa<\/strong>. \u00daj \u00e9p\u00edt\u00e9s\u0171 lak\u00e1sokra ism\u00e9t 5 sz\u00e1zal\u00e9kos lesz az \u00e1ltal\u00e1nos forgalmi ad\u00f3, a janu\u00e1r elseje ut\u00e1ni \u00fcgyletekre 2022 v\u00e9g\u00e9ig.<\/p>\n<p><strong>G\u00e9pj\u00e1rm\u0171ad\u00f3.<\/strong> A NAV-nak kell megfizetni, m\u00e1r nem az \u00f6nkorm\u00e1nyzatoknak. A g\u00e9pj\u00e1rm\u0171ad\u00f3b\u00f3l egy\u00e1ltal\u00e1n nem kapnak az \u00f6nkorm\u00e1nyzatok. Az els\u0151 r\u00e9szletet kiv\u00e9telesen nem m\u00e1rcius 15-ig, hanem \u00e1prilis 15-ig kell ler\u00f3ni.<\/p>\n<p><strong>J\u00f6ved\u00e9ki ad\u00f3.<\/strong> A mag\u00e1nf\u0151z\u00e9s 86 literig j\u00f6ved\u00e9kiad\u00f3-mentes. A b\u00e9rf\u0151z\u00f6tt p\u00e1rlat egy b\u00e9rf\u0151zet\u0151 r\u00e9sz\u00e9re \u00e9vente legfeljebb 50 liter mennyis\u00e9gig j\u00f6ved\u00e9kiad\u00f3-mentes \u2013 abban az esetben is, ha a b\u00e9rf\u0151zet\u0151 ad\u00f3rakt\u00e1rnak k\u00edv\u00e1nja \u00e9rt\u00e9kes\u00edteni a p\u00e1link\u00e1t.<\/p>\n<p><strong>Online sz\u00e1ml\u00e1z\u00e1s.<\/strong> H\u00e1rom h\u00f3nap t\u00fcrelmi id\u0151 mellett m\u00e1r a mag\u00e1nszem\u00e9lyek \u00e9s a k\u00fclf\u00f6ldiek r\u00e9sz\u00e9re ki\u00e1ll\u00edtott sz\u00e1ml\u00e1kat is le kell jelenteni a NAV online sz\u00e1mlarendszer\u00e9n kereszt\u00fcl.<\/p>\n<p><strong>J\u00f6ved\u00e9ki ad\u00f3.<\/strong> A doh\u00e1nyterm\u00e9kek t\u00f6bbs\u00e9g\u00e9n\u00e9l jelent\u0151sen emelkedik a j\u00f6ved\u00e9ki ad\u00f3, az \u00e9v sor\u00e1n k\u00e9tszer, janu\u00e1r 1-j\u00e9t\u0151l \u00e9s \u00e1prilis 1-j\u00e9t\u0151l. Ez jelent\u0151s \u00e1remelked\u00e9st fog okozni.<\/p>\n<p><strong>SZ\u00c9P-k\u00e1rtya. <\/strong>Az szja-t\u00f6rv\u00e9ny szerint egys\u00e9gesen \u00e9vi 450 ezer forint lesz janu\u00e1rt\u00f3l a rekre\u00e1ci\u00f3s (kedvezm\u00e9nyesen ad\u00f3z\u00f3) keret, a k\u00f6lts\u00e9gvet\u00e9si szervekn\u00e9l \u00e9s a v\u00e1llalkoz\u00e1sokn\u00e1l is. A vesz\u00e9lyhelyzeti int\u00e9zked\u00e9sek miatt azonban j\u00fanius 30-ig m\u00e9gis megmarad a k\u00f6lts\u00e9gvet\u00e9si szervekn\u00e9l 400 ezer forint, a v\u00e1llalkoz\u00e1sokn\u00e1l 800 ezer forint az \u00e9ves rekre\u00e1ci\u00f3s \u00e9rt\u00e9khat\u00e1r. A m\u00e1sodik f\u00e9l\u00e9vre pedig az egys\u00e9ges \u00e9ves 450 ezer forintos keret vonatkozik.<\/p>\n<div class=\"ckeditor-html5-audio\">\n<p><span class=\"audio-wrapper\"><label class=\"audio-label\">Interj\u00fa Salg\u00f3 Attil\u00e1val, a Nemzeti Ad\u00f3- \u00e9s V\u00e1mhivatal sajt\u00f3referens\u00e9vel<\/label><\/span><\/p>\n<audio class=\"wp-audio-shortcode\" id=\"audio-11342-1\" preload=\"none\" style=\"width: 100%;\" controls=\"controls\"><source type=\"audio\/mpeg\" src=\"https:\/\/erdmost.hu\/wp-content\/uploads\/2022\/03\/vagott_201222_Salgo_adovaltozasok.mp3?_=1\" \/><a href=\"https:\/\/erdmost.hu\/wp-content\/uploads\/2022\/03\/vagott_201222_Salgo_adovaltozasok.mp3\">https:\/\/erdmost.hu\/wp-content\/uploads\/2022\/03\/vagott_201222_Salgo_adovaltozasok.mp3<\/a><\/audio>\n<\/div>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>\u00d6sszefoglal\u00f3 a legfontosabb ad\u00f3v\u00e1ltoz\u00e1sokr\u00f3l, amelyek 2021. janu\u00e1r elsej\u00e9n l\u00e9ptek \u00e9letbe. <\/p>","protected":false},"author":8,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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