{"id":5766,"date":"2020-01-09T08:43:32","date_gmt":"2020-01-09T08:43:32","guid":{"rendered":"https:\/\/wp.erdmost.hu\/2020\/01\/09\/adovaltozasokat-hozott-2020-ev\/"},"modified":"2020-01-09T08:43:32","modified_gmt":"2020-01-09T08:43:32","slug":"adovaltozasokat-hozott-2020-ev","status":"publish","type":"post","link":"https:\/\/erdmost.hu\/en\/2020\/01\/09\/adovaltozasokat-hozott-2020-ev\/","title":{"rendered":"Ad\u00f3v\u00e1ltoz\u00e1sokat hozott a 2020-as \u00e9v"},"content":{"rendered":"<p class=\"text-align-justify\"><b>Emellett az \u00e9v elej\u00e9t\u0151l az ad\u00f3hivatal \u00fajabb adminisztr\u00e1ci\u00f3cs\u00f6kkent\u0151 \u00e9s t\u00e1j\u00e9koztat\u00e1si szolg\u00e1ltat\u00e1sokat is bevezetett.<\/b><\/p>\n<p class=\"text-align-justify\">A Gazdas\u00e1gv\u00e9delmi Akci\u00f3terv elemeit tartalmaz\u00f3 ny\u00e1ri \u00e9s \u0151szi ad\u00f3csomagok sz\u00e1mos pontja l\u00e9pett \u00e9letbe az \u00faj \u00e9v kezdetekor, n\u00e9h\u00e1ny fontosabb m\u00f3dos\u00edt\u00e1st emel ki a BDO Magyarorsz\u00e1g al\u00e1bbi \u00f6sszegz\u00e9se.<\/p>\n<p class=\"text-align-justify\">13 helyett 12 sz\u00e1zal\u00e9k lett a kisv\u00e1llalkoz\u00f3i ad\u00f3 (KIVA) kulcsa. A l\u00e9p\u00e9s azoknak a v\u00e1llalkoz\u00e1soknak a d\u00f6nt\u00e9s\u00e9t is befoly\u00e1solhatta, akiknek az egyszer\u0171s\u00edtett v\u00e1llalkoz\u00f3i ad\u00f3 (EVA) \u00e9v v\u00e9gi kivezet\u00e9se nyom\u00e1n hat\u00e1rozniuk kellett arr\u00f3l, hogy a j\u00f6v\u0151ben milyen ad\u00f3z\u00e1si forma alatt folytatj\u00e1k tev\u00e9keny\u00e9g\u00fcket. Azok a t\u00e1rsas v\u00e1llalkoz\u00f3k, akik nem \u00e9ltek a KIVA v\u00e1laszt\u00e1s\u00e1nak lehet\u0151s\u00e9g\u00e9vel a t\u00e1rsas\u00e1gi ad\u00f3z\u00e1s szab\u00e1lyai szerint ad\u00f3znak az idei \u00e9vben. Az egy\u00e9ni v\u00e1llalkoz\u00f3kra alapesetben a v\u00e1llalkoz\u00f3i SZJA szab\u00e1lyai vonatkoznak.<\/p>\n<p class=\"text-align-justify\">A hazai idegenforgalom versenyel\u0151ny\u00e9nek n\u00f6vel\u00e9se \u00e9rdek\u00e9ben janu\u00e1r elsej\u00e9t\u0151l 18-r\u00f3l 5 sz\u00e1zal\u00e9kra cs\u00f6kkent a kereskedelmi sz\u00e1ll\u00e1shely-szolg\u00e1ltat\u00e1s \u00e1fakulcsa.<\/p>\n<p class=\"text-align-justify\">\u00c9letbe l\u00e9pett a Csal\u00e1dv\u00e9delmi Akci\u00f3terv \u00faj ad\u00f3alap-kedvezm\u00e9nye is. Ennek \u00e9rtelm\u00e9ben a n\u00e9gy vagy t\u00f6bb gyermeket nevel\u0151 any\u00e1knak a 2019. december 31-\u00e9t k\u00f6vet\u0151en, keres\u0151 tev\u00e9kenys\u00e9g sor\u00e1n megszerzett j\u00f6vedelm\u00fck ut\u00e1n nem kell szem\u00e9lyi j\u00f6vedelemad\u00f3t fizetni\u00fck.<\/p>\n<p class=\"text-align-justify\">Az \u00e9v elej\u00e9t\u0151l 7500-r\u00f3l 7710 forintra emelkedett az eg\u00e9szs\u00e9g\u00fcgyi szolg\u00e1ltat\u00e1si j\u00e1rul\u00e9k havi \u00f6sszege. Ezt a j\u00e1rul\u00e9kot annak kell fizetnie, aki semmilyen m\u00e1s jogc\u00edmen, \u00e9s szoci\u00e1lis r\u00e1szorults\u00e1g alapj\u00e1n sem jogosult eg\u00e9szs\u00e9gbiztos\u00edt\u00e1si szolg\u00e1ltat\u00e1sra.<\/p>\n<p><iframe width=\"560\" height=\"315\" src=\"https:\/\/www.youtube.com\/embed\/xsHcx6HpVj8\" data-entity-label=\"Webc\u00edm\" data-url-provider=\"youtube\"><\/drupal-url><\/p>\n<p><iframe width=\"560\" height=\"315\" src=\"https:\/\/www.youtube.com\/embed\/xsHcx6HpVj8\" data-entity-label=\"Webc\u00edm\" data-url-provider=\"youtube\"><\/drupal-url><\/p>\n<p><iframe width=\"560\" height=\"315\" src=\"https:\/\/www.youtube.com\/embed\/xsHcx6HpVj8\" data-entity-label=\"Webc\u00edm\" data-url-provider=\"youtube\"><\/drupal-url><\/p>\n<p class=\"text-align-justify\"><b>\u00daj ad\u00f3hivatali szolg\u00e1ltat\u00e1sok<\/b><\/p>\n<p class=\"text-align-justify\">2020. janu\u00e1r elsej\u00e9t\u0151l az \u00e1ltal\u00e1nos forgalmi ad\u00f3 alanyai ut\u00f3lagosan, \u00f6nellen\u0151rz\u00e9ssel cs\u00f6kkenthetik ad\u00f3alapjukat behajthatatlan k\u00f6vetel\u00e9seik nett\u00f3 \u00f6sszeg\u00e9vel. Ennek egyik felt\u00e9tele, hogy a cs\u00f6kkent\u00e9st tervez\u0151 ad\u00f3z\u00f3 vev\u0151je ne szerepeljen a nagy \u00f6sszeg\u0171 ad\u00f3hi\u00e1nnyal vagy nagy \u00f6sszeg\u0171 ad\u00f3tartoz\u00e1ssal rendelkez\u0151 ad\u00f3z\u00f3k list\u00e1j\u00e1n az \u00e9rintett \u00fcgylet teljes\u00edt\u00e9si id\u0151pontj\u00e1ban \u00e9s az azt megel\u0151z\u0151 egy \u00e9vben. A NAV \u00faj lek\u00e9rdez\u00e9si fel\u00fcletet hozott l\u00e9tre, amelyen 2015. janu\u00e1r 1-jei id\u0151pontra visszamen\u0151leg biztos\u00edtja ezen adatok el\u00e9rhet\u0151s\u00e9g\u00e9t.<\/p>\n<p class=\"text-align-justify\">A NAV ezent\u00fal k\u00f6zvetlen\u00fcl \u00e9rtes\u00edti mindazokat a munkav\u00e1llal\u00f3kat, akiknek munk\u00e1ltat\u00f3j\u00e1r\u00f3l ellen\u0151rz\u00e9s sor\u00e1n kider\u00fcl, hogy nem tett eleget ad\u00f3- \u00e9s j\u00e1rul\u00e9kbevall\u00e1si \u00e9s -befizet\u00e9si k\u00f6telezetts\u00e9geinek.<\/p>\n<p class=\"text-align-justify\"><b>Tov\u00e1bbi k\u00f6nny\u00edt\u00e9sek<\/b><\/p>\n<p class=\"text-align-justify\">A j\u00f6v\u0151ben bizalmi vagyonkezel\u0151k \u00e9s vagyonkezel\u0151 alap\u00edtv\u00e1nyok is nyithatnak tart\u00f3s befektet\u00e9si sz\u00e1ml\u00e1t term\u00e9szetes szem\u00e9ly kedvezm\u00e9nyezettjeik r\u00e9sz\u00e9re. Az itt j\u00f3v\u00e1\u00edrt hozamok a j\u00f6v\u0151ben tart\u00f3s befektet\u00e9sb\u0151l sz\u00e1rmaz\u00f3 j\u00f6vedelemnek min\u0151s\u00fclnek majd, annak minden kedvezm\u00e9ny\u00e9vel.<\/p>\n<p class=\"text-align-justify\">A TAO-t\u00e1mogat\u00e1sokhoz kapcsol\u00f3d\u00f3 pozit\u00edv v\u00e1ltoz\u00e1s, hogy a filmalkot\u00e1s vagy l\u00e1tv\u00e1ny-csapatsport c\u00e9lj\u00e1ra felaj\u00e1nlott ad\u00f3el\u0151leg \u00f6sszege akkor is \u00e1tutalhat\u00f3 lesz a kedvezm\u00e9nyezettnek, ha az ad\u00f3z\u00f3 15 napon bel\u00fcli k\u00e9sedelembe esik az ad\u00f3el\u0151leg megfizet\u00e9s\u00e9vel. Ez a k\u00e9sedelem a j\u00f6v\u0151ben k\u00fcl\u00f6n k\u00e9relem alapj\u00e1n kimenthet\u0151 lesz.<\/p>\n<p class=\"text-align-justify\">A sport\u00e1gi l\u00e9tes\u00edtm\u00e9ny-fejleszt\u00e9sek a j\u00f6v\u0151ben ak\u00e1r 100 sz\u00e1zal\u00e9kos t\u00e1mogat\u00e1si intenzit\u00e1ssal is megval\u00f3s\u00edthat\u00f3k lesznek, vagyis a fejleszt\u00e9sek teljes eg\u00e9sz\u00e9ben t\u00e1mogat\u00e1sokb\u00f3l is finansz\u00edrozhat\u00f3k.<\/p>\n<p class=\"text-align-justify\">M\u00f3dosult a kis \u00e9rt\u00e9k\u0171 eszk\u00f6z\u00f6k egy\u00f6sszeg\u0171 le\u00edr\u00e1s\u00e1nak \u00e9rt\u00e9khat\u00e1ra is: az eddigi 100 ezer forintos \u00e9rt\u00e9khat\u00e1rt a jogszab\u00e1ly 200 ezer forintra emelte fel.<\/p>\n<p class=\"text-align-justify\"><b>Ami gondot okozhat 2020-ban<\/b><\/p>\n<p class=\"text-align-justify\">A m\u00e1r kor\u00e1bban bevezetett sz\u00e1mla-adatszolg\u00e1ltat\u00e1s 100 ezer forintos \u00e1fa-\u00e9rt\u00e9khat\u00e1ra 2020. j\u00falius 1-j\u00e9t\u0151l megsz\u0171nik, a k\u00f6telezetts\u00e9g ezt k\u00f6vet\u0151en \u00e9rt\u00e9khat\u00e1rt\u00f3l f\u00fcggetlen\u00fcl minden belf\u00f6ldi ad\u00f3alany vev\u0151 sz\u00e1m\u00e1ra ki\u00e1ll\u00edtott sz\u00e1ml\u00e1ra kiterjed majd. Ett\u0151l az id\u0151pontt\u00f3l kezdve m\u00e1r valamennyi belf\u00f6ldi ad\u00f3alany ad\u00f3sz\u00e1m\u00e1t is fel kell majd t\u00fcntetni a ki\u00e1ll\u00edtott sz\u00e1ml\u00e1kon.<\/p>\n<p class=\"text-align-justify\">Az \u00faj rendszerre val\u00f3 \u00e1t\u00e1ll\u00e1s sz\u00e1mos hazai ad\u00f3alanyt \u00e1ll\u00edt \u00fajabb komoly feladat el\u00e9, a saj\u00e1t sz\u00e1ml\u00e1z\u00f3programok fejleszt\u00e9se m\u00e1r az \u00e9v elej\u00e9t\u0151l kezdve fokozott odafigyel\u00e9st \u00e9s ak\u00e1r jelent\u0151s k\u00f6lts\u00e9gr\u00e1ford\u00edt\u00e1st is k\u00f6vetelhet.<\/p>\n<p><iframe allow=\"accelerometer; autoplay; encrypted-media; gyroscope; picture-in-picture\" allowfullscreen=\"\" frameborder=\"0\" height=\"315\" src=\"https:\/\/www.youtube.com\/embed\/xsHcx6HpVj8\" width=\"560\"><\/iframe><\/p>","protected":false},"excerpt":{"rendered":"<p>A kisv\u00e1llalati ad\u00f3 m\u00e9rt\u00e9ke 13-r\u00f3l 12 sz\u00e1zal\u00e9kra, a kereskedelmi sz\u00e1ll\u00e1shely-szolg\u00e1ltat\u00e1s \u00e1fakulcsa pedig 18-r\u00f3l 5 sz\u00e1zal\u00e9kra cs\u00f6kkent janu\u00e1r elsej\u00e9t\u0151l, mik\u00f6zben a n\u00e9gy- vagy t\u00f6bbgyermekes any\u00e1k az \u00e9v elej\u00e9t\u0151l szerzett keres\u0151 j\u00f6vedelm\u00fck ut\u00e1n SZJA-mentess\u00e9get kapnak. <\/p>","protected":false},"author":8,"featured_media":0,"comment_status":"","ping_status":"","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":"","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":"","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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center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"cikk_cimkek":[94,15],"content_flags":[350],"content_icons":[354],"class_list":["post-5766","post","type-post","status-publish","format-standard","hentry","category-erdmost","cikk_cimkek-adozas","cikk_cimkek-kozelet","content_flags-erdekes","content_icons-video"],"acf":[],"_links":{"self":[{"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/posts\/5766","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/comments?post=5766"}],"version-history":[{"count":0,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/posts\/5766\/revisions"}],"wp:attachment":[{"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/media?parent=5766"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/categories?post=5766"},{"taxonomy":"cikk_cimkek","embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/cikk_cimkek?post=5766"},{"taxonomy":"content_flags","embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/content_flags?post=5766"},{"taxonomy":"content_icons","embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/content_icons?post=5766"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}