{"id":7279,"date":"2020-04-27T13:47:08","date_gmt":"2020-04-27T13:47:08","guid":{"rendered":"https:\/\/wp.erdmost.hu\/2020\/04\/27\/megsem-fogjak-felgyorsitani-az-afa-visszaigenyleseket\/"},"modified":"2020-04-27T13:47:08","modified_gmt":"2020-04-27T13:47:08","slug":"megsem-fogjak-felgyorsitani-az-afa-visszaigenyleseket","status":"publish","type":"post","link":"https:\/\/erdmost.hu\/en\/2020\/04\/27\/megsem-fogjak-felgyorsitani-az-afa-visszaigenyleseket\/","title":{"rendered":"M\u00e9gsem fogj\u00e1k felgyors\u00edtani az \u00c1FA visszaig\u00e9nyl\u00e9seket"},"content":{"rendered":"<p>A megjelenet<a href=\"https:\/\/piacesprofit.hu\/kkv_cegblog\/megjelent-az-adokonnyitesekrol-szolo-kormanyrendelet-mi-valtozik\/\" target=\"_blank\" rel=\"noopener\">&nbsp;korm\u00e1nyrendelet<\/a>&nbsp;sz\u00e1mos olyan \u00faj int\u00e9zked\u00e9st tartalmaz, amely a koronav\u00edrus-vil\u00e1gj\u00e1rv\u00e1ny miatt neh\u00e9z helyzetbe ker\u00fclt v\u00e1llalkoz\u00e1sok terheit hivatott cs\u00f6kkenteni.<\/p>\n<ul>\n<li>J\u00falius 1-t\u0151l k\u00e9t sz\u00e1zal\u00e9kponttal<strong>&nbsp;\u2013<\/strong>&nbsp;17,5 sz\u00e1zal\u00e9kr\u00f3l 15,5 sz\u00e1zal\u00e9kra \u2013 cs\u00f6kken a szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3 m\u00e9rt\u00e9ke. Ezzel f\u00fcgg \u00f6ssze, hogy a kisv\u00e1llalati ad\u00f3 m\u00e9rt\u00e9ke is cs\u00f6kken 2021. janu\u00e1r 1-t\u0151l, 12 sz\u00e1zal\u00e9kr\u00f3l 11 sz\u00e1zal\u00e9kra.<\/li>\n<\/ul>\n<ul>\n<li>A sz\u00e1mviteli besz\u00e1mol\u00f3t \u00e9s az ahhoz kapcsol\u00f3d\u00f3 bevall\u00e1sokat elegend\u0151 lesz szeptember 30-ig beny\u00fajtani. Ez a k\u00f6vetkez\u0151 ad\u00f3nemeket \u00e9rinti:\n<ul>\n<li>t\u00e1rsas\u00e1gi ad\u00f3, a kisv\u00e1llalati ad\u00f3,<\/li>\n<li>helyi ipar\u0171z\u00e9si ad\u00f3,<\/li>\n<li>innov\u00e1ci\u00f3s j\u00e1rul\u00e9k,<\/li>\n<li>\u201eRobin Hood\u201d ad\u00f3.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>A bevall\u00e1ssal egy\u00fctt esed\u00e9kes \u00f6sszeget is eddig az id\u0151pontig kell megfizetni, ami likvidit\u00e1si k\u00f6nnyebbs\u00e9get is jelent mintegy 600 ezer v\u00e1llalkoz\u00e1s sz\u00e1m\u00e1ra. Azaz, ha a bevall\u00e1s el is k\u00e9sz\u00fcl az eredeti, m\u00e1jus v\u00e9gi hat\u00e1rid\u0151ig, a befizet\u00e9ssel \u00e9rdemes lehet szeptember v\u00e9g\u00e9ig v\u00e1rni. Ami az id\u0151k\u00f6zben esed\u00e9kes ad\u00f3el\u0151legeket illeti, ezeket a legutols\u00f3 ismert el\u0151legnek megfelel\u0151 \u00f6sszegben kell \u00e1tutalni.<\/p>\n<p>A besz\u00e1mol\u00f3 k\u00e9sz\u00edt\u00e9si hat\u00e1rid\u0151 kitol\u00e1sa nem vonatkozik \u00fan. k\u00f6z\u00e9rdekl\u0151d\u00e9sre sz\u00e1mot tart\u00f3 gazd\u00e1lkod\u00f3kra, \u00edgy p\u00e9ld\u00e1ul a t\u0151zsdei c\u00e9gekre \u00e9s bankokra.<\/p>\n<ul>\n<li>A koronav\u00edrus-j\u00e1rv\u00e1ny miatt bajba jutott c\u00e9gek most speci\u00e1lis fizet\u00e9si kedvezm\u00e9nyeket vehetnek ig\u00e9nybe.\n<ul>\n<li>Egyr\u00e9szt 12 havi r\u00e9szletfizet\u00e9s vagy 6 havi p\u00f3tl\u00e9kmentes fizet\u00e9si halaszt\u00e1s k\u00e9rhet\u0151. J\u00f3 h\u00edr, hogy ez a kedvezm\u00e9ny m\u00e9g a munkav\u00e1llal\u00f3t\u00f3l levont j\u00e1rul\u00e9kra \u00e9s szja-ra is ig\u00e9nybe vehet\u0151, \u00f6sszesen 5 milli\u00f3 forintos tartoz\u00e1sig.<\/li>\n<li>M\u00e1sr\u00e9szt a c\u00e9geknek \u2013 k\u00e9relm\u00fck pozit\u00edv elb\u00edr\u00e1l\u00e1sa eset\u00e9n \u2013 ak\u00e1r 5 milli\u00f3 forinttal kevesebb ad\u00f3t kell megfizetni\u00fck, ha \u00e9ppen ez a tartoz\u00e1s lehetetlen\u00edten\u00e9 el a gazd\u00e1lkod\u00e1st. Ez \u00e9rdemi k\u00f6nny\u00edt\u00e9st is jelent, hiszen az ad\u00f3hat\u00f3s\u00e1g egy\u00e9bk\u00e9nt a c\u00e9gek eset\u00e9ben ad\u00f3t nem engedhetne el (csak b\u00edrs\u00e1g- vagy p\u00f3tl\u00e9ktartoz\u00e1st).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>A fenti k\u00e9relmek illet\u00e9kmentesen ny\u00fajthat\u00f3k be, legk\u00e9s\u0151bb a vesz\u00e9lyhelyzet megsz\u0171n\u00e9s\u00e9t k\u00f6vet\u0151 harmincadik napon. A hat\u00f3s\u00e1g pedig 15 napon bel\u00fcl b\u00edr\u00e1lja el azokat.<\/p>\n<ul>\n<li>A megb\u00edzhat\u00f3 ad\u00f3z\u00f3i min\u0151s\u00edt\u00e9ssel rendelkez\u0151 c\u00e9gek ezen besorol\u00e1sukat nem vesz\u00edthetik el bizonyos, a vesz\u00e9lyhelyzet ideje alatt elk\u00f6vetett mulaszt\u00e1sok miatt (pl. v\u00e9grehajt\u00e1si elj\u00e1r\u00e1s).<\/li>\n<\/ul>\n<ul>\n<li>Az EKAER bejelent\u00e9sek ut\u00e1n nem kell kock\u00e1zati biztos\u00edt\u00e9kot fizetni, a kor\u00e1bban befizetett biztos\u00edt\u00e9kot pedig visszakapj\u00e1k az \u00e9rintett c\u00e9gek.<\/li>\n<\/ul>\n<ul>\n<li>A korm\u00e1ny az online p\u00e9nzt\u00e1rg\u00e9pekre \u00e9s az auhttps:\/\/erdmost.hu\/wp-content\/uploads\/2021\/06\/business-blog-session-cover-img-03.jpgat\u00e1kra fel\u00fclvizsg\u00e1lati morat\u00f3riumot vezetett be. \u00cdgy p\u00e9ld\u00e1ul az online p\u00e9nzt\u00e1rg\u00e9pek eset\u00e9ben szoftver-fel\u00fclvizsg\u00e1latot \u00e9s szervizes helysz\u00edni vizsg\u00e1latot nem kell elv\u00e9gezni a vesz\u00e9lyhelyzet idej\u00e9n, elegend\u0151 a vesz\u00e9lyhelyzet megsz\u0171n\u00e9s\u00e9t\u0151l sz\u00e1m\u00edtott 120 napon bel\u00fcl.<\/li>\n<\/ul>\n<ul>\n<li>A turisztikai \u00e1gazatot seg\u00edtheti majd, hogy a vend\u00e9gekt\u0151l 2020. december 31-\u00e9ig nem kell beszedni az idegenforgalmi ad\u00f3t, mert azt az \u00e1llam fizeti meg az \u00f6nkorm\u00e1nyzatoknak.<\/li>\n<\/ul>\n<ul>\n<li>A Sz\u00e9p-k\u00e1rty\u00e1ra \u00e9rkez\u0151 juttat\u00e1s nett\u00f3 \u00e9rt\u00e9ke n\u0151het, 2020. j\u00fanius 30-ig a jelenlegi ad\u00f3teher 32,5 sz\u00e1zal\u00e9kr\u00f3l 15 sz\u00e1zal\u00e9kra cs\u00f6kken. A szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3t teh\u00e1t most nem kell megfizetni (a kor\u00e1bbi h\u00edrek csak 4 sz\u00e1zal\u00e9kra cs\u00f6kkent\u00e9sr\u0151l sz\u00f3ltak). Emellett 2020-ban a kedvezm\u00e9nyes ad\u00f3teherrel adhat\u00f3 \u00f6sszeg is csaknem megdupl\u00e1z\u00f3dik. K\u00e9rd\u00e9s persze, hogy h\u00e1ny munk\u00e1ltat\u00f3 gondolkodik most a cafeteria-keretek n\u00f6vel\u00e9s\u00e9n.<\/li>\n<\/ul>\n<ul>\n<li>A munkav\u00e1llal\u00f3k a fizet\u00e9s n\u00e9lk\u00fcli szabads\u00e1g ideje alatt is jogosultak maradnak az eg\u00e9szs\u00e9g\u00fcgyi ell\u00e1t\u00e1sra. Helyett\u00fck m\u00e1jus 1-t\u0151l a munk\u00e1ltat\u00f3 fizeti ki az eg\u00e9szs\u00e9g\u00fcgyi szolg\u00e1ltat\u00e1si j\u00e1rul\u00e9kot (havi 7710 forintot). A munk\u00e1ltat\u00f3 k\u00e9r\u00e9s\u00e9re a NAV enged\u00e9lyezi, hogy m\u00e9g ezt a minim\u00e1lis \u00f6sszeget is csak a vesz\u00e9lyhelyzet megsz\u0171n\u00e9s\u00e9t k\u00f6vet\u0151 k\u00e9t h\u00f3nap eltelt\u00e9vel kelljen megfizetnie.<\/li>\n<\/ul>\n<p>A kor\u00e1bbi bejelent\u00e9sek k\u00f6z\u00f6tt az is szerepelt, hogy felgyors\u00edtj\u00e1k az \u00e1fa visszaig\u00e9nyl\u00e9seket, norm\u00e1l ad\u00f3z\u00f3nak 75 nap helyett 30 napra, megb\u00edzhat\u00f3 ad\u00f3z\u00f3nak 30 napr\u00f3l 20 napra. Ez v\u00e9g\u00fcl a csomagb\u00f3l kimaradt, v\u00e9lhet\u0151en az\u00e9rt, mert ilyen r\u00f6vid id\u0151 alatt nehezen lenne ellen\u0151rizhet\u0151 b\u00e1rmilyen visszaig\u00e9nyl\u00e9s jogoss\u00e1ga.<\/p>","protected":false},"excerpt":{"rendered":"<p>Az els\u0151 bejelent\u00e9s ut\u00e1n k\u00e9t h\u00e9ttel jelent meg az \u00e1tmeneti ad\u00f3z\u00e1si k\u00f6nny\u00edt\u00e9sekr\u0151l sz\u00f3l\u00f3 jogszab\u00e1ly. Ebb\u0151l v\u00e9g\u00fcl kimaradt az \u00c1FA visszaig\u00e9nyl\u00e9sek felgyors\u00edt\u00e1sa, de helyette ker\u00fclt bele m\u00e1s, \u00edrta a Piac \u00e9s Profit \u00f6sszefoglal\u00f3j\u00e1ban.<\/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 center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"cikk_cimkek":[107,104],"content_flags":[348],"content_icons":[],"class_list":["post-7279","post","type-post","status-publish","format-standard","hentry","category-erdmost","cikk_cimkek-gazdasag","cikk_cimkek-koronavirus","content_flags-top"],"acf":[],"_links":{"self":[{"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/posts\/7279","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=7279"}],"version-history":[{"count":0,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/posts\/7279\/revisions"}],"wp:attachment":[{"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/media?parent=7279"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/categories?post=7279"},{"taxonomy":"cikk_cimkek","embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/cikk_cimkek?post=7279"},{"taxonomy":"content_flags","embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/content_flags?post=7279"},{"taxonomy":"content_icons","embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/content_icons?post=7279"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}