Böröczkyné Verebélyi Zsuzsanna. Bármilyen másolás, sokszorosítás, illetve adatfeldolgozó. Az itt közölt információk kizárólag az olvasó személyes

2013

2013

2013

!"#!$% Böröczkyné Verebélyi Zsuzsanna

Bármilyen másolás, sokszorosítás, illetve adatfeldolgozó !"#$%! &!"'() (*"+'(, -.,$' /'01/#2'!.+%!(!$'3 ,$&!.1'4-%%,5, 6.,$/'"*.07.'(1.-$8' Az itt közölt információk kizárólag az olvasó személyes 4/$%",./(, /'0*$%7.(!08' 9!.!"':;'!0&!"?'/#/(&,%1$-0&/"'@$/0' /'01/#2'!.+%!(!$'3 ,$&!.1'4-%%,5, 6.,$,>/.'.!4!($*A!$8 B'$%! %+'*$'/'01/#2'/'(+.!'!.>, 4/(2'.!A"/A=-&&'A-"#-$$,AA/.' 5, ('!.'/'0)"=>'!.0*$%3(*$!'$- ,"8'B'0)"=>&!"'(/.,.4/(2'!$!(.!A!$' 41&,0* (?'4/$%",./(60&2.'! !#+'!$!(.!A!$'0, -0* (' $!:'/'$%! %+?'$!:'/'01/#2'"!:'>,../.'$!::1"!:;'/C

&'()*% B#2"/>1A,(- 'D/",@$/#2'E<(8 FFF8/#-"/>1A/(- 846 +",",$-./'()*% Böröczky Zoltán 7A=>!%!(+ 0"/12#3,1(% Gottgeisl Rita &2##"/12#% Botos Ildikó 4526)('.",$/7-!817-% KA1592'G(8 &7!'#(1.,"!3#:(% HIJK8':, @16$'L8 ISBN 978-963-08-6128-1

TARTALOM AJÁNLÓ'888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888 11 !"!#!$%'88888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888 JL

1. ÁTALÁNYADÓZÁS'888888888888888888888888888888888888888888888888888888888888888888888888888888 17 ' J8J8' B#2/./"=1',./$%(/"1M888888888888888888888888888888 22 ' J8K8' B%',(/.,"=/#2'>,./$%(,$,"/0':!"!(!'8888888888888888888888888888888888888 HL ' J8N8' B%',(/.,"=/#2%20'5, 6.*0O%!(*$!'888888888888888888888888888888888888888888 27 ' J8L8' B%',(/.,"=/#2'*$'/%'/./"=1':!"(!$$*A'88888888888888888888888888888888888 30 ' J8P8' Q(/.,"=/#2'*$'/'4!.=1'/#2'888888888888888888888888888888888888888888888888888888 32 ' J8R8' SA=*&'(6#"1>/.20'/%',(/.,"=/#2%,$ 2.'*$' ' ' ' /':!A$%;"*$'$%/&,.=/1'88888888888888888888888888888888888888888888888888888888888 33 H8'BÉREN KÍVÜL ADHATÓ JÖVEDELMEK, JUTTATÁSOK'88888888888888888888888888888888 39 ' H8J8' B#2:!"(!$'(! :*$%!(&!"1'56((/(,$-0'8888888888888888888888888888888888888 NJ ' ' H8J8J8' T6"0,.(/(21'./0,$@*.U'(,:-A/(,$'8888888888888888888888888888888888 NH ' ' H8J8H8' V%,:3(2A*W'1"A=!"!$'4/$%",./(&/'/#,$/'88888888888888888888888 NR ' ' H8J8K8' T6"0/ 64/'88888888888888888888888888888888888888888888888888888888888888888888 NX ' ' H8J8N8' VW- (!$!:*"=!0'*$'06.(6 ,.1$'$%-.A,.(/(,$-0'8888888888888888 NY ' ' H8J8L8' B#2:!"(!$'$%!:*.=&1%(-$3(,$-0'88888888888888888888888888888888888 LJ ' H8H8' G* !"'03>7.1'56((/(,$-0'88888888888888888888888888888888888888888888888888888888888 LK ' ' H8H8J8' Z(0!%*$$!.'0/W@$-./(-$'56((/(,$'88888888888888888888888888888888888888 LL ' ' H8H8H8' V%*@4!"=1'[14!"+'E, (=/'8888888888888888888888888888888888888888888888 LP ' ' H8H8K8' \$0-./0!%#*$1'(,:-A/(,$'888888888888888888888888888888888888888888888888 LP ' ' H8H8N8' ]!.=1'6(/%,$1'&* .!('88888888888888888888888888888888888888888888888888888888 LR ' ' H8H8L8' SA*$%$*AW*"%(, 1'*$'"=6A#35W*"%(, 1'(,:-A/(,$-088888888 LY ' H8K8' SA=!$':!A4/(, -%-(('56((/(,$-0'888888888888888888888888888888888888888888888 62 ' ' H8K8J8' B#20)(!.!$'&1%(-$3(,$1'#35'8888888888888888888888888888888888888888888888 62 ' ' H8K8H8' T1"#!"01'$%,:, /'/%-"-$'
KISVÁLLALATI ADÓMEGTAKARÍTÁS ABC2JE 2013

6 ' ' ' '

' ' ' '

H8N8J8' ' ' ' H8N8H8' H8N8K8'

T!""=1'56((/(,$('/#4/(-0'*>!"(!'&* !"'03>7.1' 56((/(,$0*"(M'8888888888888888888888888888888888888888888888888888888888888888888 PN B%'/#2O%!(*$1'0)(!.!%!(($*A'1#+W-"(5/'88888888888888888888888888 66 B'$%- %2$%,:-$':2#$%! '8888888888888888888888888888888888888888888888 68

K8'!&'(#!)*(+$!$$,"-../.01#23,/42'888888888888888888888888888888888888888888888888888 71 ' K8J8' E1'.!4!('!>//./"=M'88888888888888888888888888888888888888888888888888888888888888888 RN ' ' K8J8J8' B010'/'() >*"=&!"',../.0-%,$-0'88888888888888888888 RN ' ' K8J8H8' B010"!0'"!:'(U.'$-0'/'&!>*(!.70'8888888888888888888888888888888888 RL ' ' K8J8K8' B010"!0'"1"@$'0)%(/ (-%,$/'8888888888888888888888888888888888888888888 RL ' ' K8J8N8' B010"*.'"!:'>-.('5!.!"(+$'$%! >!%!(1'>,.(-%,$'88888888888888 76 ' ' K8J8L8' SA=*&',"(/ (,$1'<- :,0'888888888888888888888888888888888888888888888888888888888888 78 ' K8K8' B'&!>*(!.':!A$%! %*$*"!0'1#+W-"(5/'8888888888888888888888888888888888888 79 ' K8N8' B%'!>/'0/W@$-./(/'/'()&&1'/#2"!::!.'8888888888888888888888888888888888 81 ' ' K8N8J8' T1.=!"'/#20/('>,.('01'/%'!>/M'8888888888888888888888888888888888888888 81 ' ' K8N8H8' T10!('0!..'O%!("1'/%'!>,"'03>7.M'88888888888888888888888888888888888 83 ' ' ' K8N8H8J8'Q.(/.,"-$'<- A/.:1'/#2'8888888888888888888888888888888888888888888888 83 ' ' ' K8N8H8H8'V%/00*W%*$1'4-%%,5, 6.,$'888888888888888888888888888888888888888888 XN ' ' ' K8N8H8K8']!.=1'/#2'8888888888888888888888888888888888888888888888888888888888888888888 XL ' ' ' K8N8H8N8'9, 6.*0-0'8888888888888888888888888888888888888888888888888888888888888888888 86 ' K8L8' B%'!>/'&!>/..,$/'*$'&!O%!(*$!'88888888888888888888888888888888888888888888888 89 ' K8P8' E1"!0'* 1':!A'/%'!>,('>,./$%(/"1M'88888888888888888888888888888888888888888 90 ' K8R8' B%'!>/'&!5!.!"(*$*"!0':!"!(!'88888888888888888888888888888888888888888888888 92 ' K8X8' E1.*W*$'/%'!>,&2.'8888888888888888888888888888888888888888888888888888888888888888888 93 ' ' K8X8J8' B01'&!>*(!.1'"=1.>,"(/ (,$('>!%!(!(('8888888888888888888888888888888 93 ' ' K8X8H8' D, $/$,A1/#2_!.+.!A'8888888888888888888888888888888888888888888888888888888 YL ' ' K8X8K8' Q,./$%(,$, /'5-A-$6.(/0'888888888888888888888888888888888888888888 101 ' N8H8' B%'!04-'* (*04/(, /'8888888888888888888888888888888888888888888888888888888888888 102 ' N8K8' B%'!04-'*$'/%'!>/'0/W@$-./(/'8888888888888888888888888888888888888888888888 JIL ' N8N8' B%'!04-'/./((1'/#2_'*$'5, 6.*0O%!(*$?'/%/%'/%'!04-'!.+"=!1'8 106 ' N8L8' B%'!04-'4,( ,"=/1'8888888888888888888888888888888888888888888888888888888888888888 107 ' N8P8' B%'!04-'>,./$%(,$,4-%'0/W@$-.2#2'/#:1"1$%( ,@12$' feladatok és szankciók'888888888888888888888888888888888888888888888888888888888 108

TARTALOM

7

L8'03(/42#2,"-../.01#-(10,$8$!.!(,/429/'888888888888888888888888888888888888888111 ' L8J8' B'0/(/'>,./$%(,$,"/0'*0!"=$*AA!.'0/W@$-./(-$'0- .,(-0'8888888888888888888888888 116 ' ' L8J8K8' B'0/(/'1#+(/ (/:/'88888888888888888888888888888888888888888888888888888888 117 ' ' L8J8N8' `$%(/.*0'6(,"1'/#2('01>,.(2'/#2'88888888888888888888888888888888888 118 ' ' L8J8L8' E*$%.!(!0':1/((1'/#20)(!.!%!(($*A'8888888888888888888888888888888 120 ' L8H8' a+':-%A/(2 6A25/b'/'01$/#2%2'888888888888888888888888888888888888888888888 120 ' L8K8' B%'/#2':* (*0!'88888888888888888888888888888888888888888888888888888888888888888888 JHN ' ' L8K8J8' B'(*(!.!$'/#2'8888888888888888888888888888888888888888888888888888888888888888 JHN ' ' L8K8H8' B'$%,%/.*0-$'/#2'888888888888888888888888888888888888888888888888888888888 127 ' ' L8K8K8' B:10- '"!:'0!..'/#2('O%!("1'888888888888888888888888888888888888888 129 ' L8N8' B'0/(/'0/W@$-./(/':,$'/#2"!:!00!.'88888888888888888888888888888888888 131 ' ' L8N8J8' B:1('01>,.('/'0/(/'88888888888888888888888888888888888888888888888888888888 131 ' ' L8N8H8' B:1('"!:'>,.('01'/'0/(/'88888888888888888888888888888888888888888888888 133 ' ' ' L8N8H8J8'Q.(/.,"-$'<- A/.:1'/#2'88888888888888888888888888888888888888888888 133 ' ' ' L8N8H8H8']!.=1'/#2'88888888888888888888888888888888888888888888888888888888888888888 JKN ' ' ' L8N8H8K8'c*A/6(2/#2'88888888888888888888888888888888888888888888888888888888888888 136 ' L8L8' B'01$/#2%20'&1%(-$3(,$1'5-A>1$%-"=/'888888888888888888888888888888888888 136 ' ' L8L8J8' SA*$%$*A&1%(-$3(,$'8888888888888888888888888888888888888888888888888888888 137 ' ' L8L8H8' ^=6A#35&1%(-$3(,$'888888888888888888888888888888888888888888888888888888888 138 ' ' L8L8K8' 9)>!#!.!:1A/%-.,$'8888888888888888888888888888888888888888888888888888888 139 ' L8P8' B'>*.!.:!%!((':6"0/>1$%-"='!..!"1'&1%-"=3(,$'8888888888888888888 JNI ' ' L8P8J8' V%,:./&!<-A/#2'/#/($%-.A,.(/(,$/'888888888888888888888888888888 JNI ' ' L8P8H8' B'0/(,$'/#2/./"='&!5!.!"(*$!'888888888888888888888888888888888888888 JNJ ' L8R8' B'0/(//./"=1$,A':!A$%;"*$!'88888888888888888888888888888888888888888888888 JNH P8'03("-.././$3,/42'8888888888888888888888888888888888888888888888888888888888888888888888888 JNL ' P8J8' B'01$>,.././(1'/#2'/./"=/1'88888888888888888888888888888888888888888888888888888 JNX ' P8H8' B'01>//./"=1$,A'.*( !5)((!'8888888888888888888888888888888888888888888888888888 JNX ' P8K8' B'01>//./"=1$,A':!A$%;"*$!'88888888888888888888888888888888888888888888888 JLI ' P8N8' B'01>/':* (*0!'888888888888888888888888888888888888888888888888888888888888888888888 JLJ ' ' P8N8J8' T1.=!"'/#20/('>,.('01'/'01>/M'88888888888888888888888888888888888888 JLJ ' ' ' P8N8J8J8'D, $/$,A1'/#2'88888888888888888888888888888888888888888888888888888888888 JLJ ' ' ' P8N8J8H8'V%-@1,.1$'4-%%,5, 6.,$1'/#2'8888888888888888888888888888888888888 JLH ' ' ' P8N8J8K8'V%/00*W%*$1'4-%%,5, 6.,$'8888888888888888888888888888888888888888 JLH ' ' P8N8H8' B'01>/'/./W5/'8888888888888888888888888888888888888888888888888888888888888888 JLK ' P8L8' E1>/'/'$%!:*.=1'5!..!A;'01O%!(*$!0'6(,"888888888888888888888888888888 JLK ' ' P8L8J8' E1>//./W'/'(, $/$'>,../.0-%20'6(,"'888888888888888888888888888888 JLN

8


' ' ' P8L8H8' E1>/:!"(!$$*A'/'0!#>!%:*"=!%!((':6"0/>,../.20' esetében'8888888888888888888888888888888888888888888888888888888888888888888 JLL ' P8P8' E1>/'/'W*"%<- A/.:1'! !#:*"='6(,"'888888888888888888888888888888888888 JLR ' ' P8P8J8' S.$+'.*W*$'/'@/$4'd-F'88888888888888888888888888888888888888888888888888 JLX ' ' P8P8H8' c$/0'/%'!.$+'>/A='6(-.$2'*>'0- !0@12$'(*(!.!1'888888888888 JLX ' ' P8P8K8' ^)>!.+'*$e>/A='@$)00!"(+'(*"=!%+0'888888888888888888888888888 161 ' ' ' P8P8K8J8'D+0*('* 1"(+'!.$%,:-.,$-0'888888888888888888888888888888888888888 161 ' ' ' P8P8K8H8']1(!.'*$'0).@$)"'8888888888888888888888888888888888888888888888888888888 161 ' ' ' P8P8K8K8'S.$%,:-.,$ /'01/#-(('7A=.!(!0'888888888888888888888888888888888 162 ' ' ' P8P8K8N8'B'41(!.>1$%-"=(':!A(!$(!$3(+'* (*0W/W3 -00/. ' ' ' ' ' ' *$'(6./5#-"1' *$%!$!#*$('5!.!"(+'&!!.+'(*"=!%+0'8888888888888888888888888888888888888888888888888888888888 JPL ' ' ' P8P8N8J8'f*A.!A!$'W*"%!$%0)%,(/#,$'888888888888888888888888888888888888 JPL ' ' ' P8P8N8H8'^/A='* (*0;'$%-.A,.(/(,$'88888888888888888888888888888888888888888 166 ' ' ' P8P8N8K8'B#2O%!(*$1'0)(!.!%!(($*A'88888888888888888888888888888888888888888 167 ' ' ' P8P8N8N8'gB.6.(+0*$3(*$h':1/((1'0/:/('01O%!(*$!'8888888888888888888 168 ' ' ' P8P8N8L8'SA=*&'01/#,$-0':1/((1'")>!.+'(*"=!%+0'888888888888888888 168 ' ' ' P8P8N8P8'^!:'01/#,$-0':1/((1'")>!.+'(*(!.!0'888888888888888888888888 168 ' ' P8P8L8' c$)00!"(+'(*"=!%+'888888888888888888888888888888888888888888888888888888 169 ' P8R8' f!$%(!$*A!.4/(, -.,$'888888888888888888888888888888888888888888888888888888888888 171 ' ' P8R8J8' B'01>/'1#+$%/0/'/./(('0!.!(0!%!(('>!$%(!$*A'88888888888888888 171 ' ' P8R8H8' B'01>/'1#+$%/0/'!.+(('0!.!(0!%!(('>!$%(!$*A'88888888888888888 173 ' ' P8R8K8' [*.#/'/%'!.4/(, -.('>!$%(!$*A'/M'88888888888888888888888888888888 JRL ' ' P8X8H8' E- ,&&/"'&!$%! %!(('!$%0)%)0'.!3 ,$/'8888888888888888888888888 JRL ' ' P8X8K8' B'&! 64,%,$'*$'/'>!$%(!$*A!.4/(, -.,$8888888888888888888888888 JRL ' ' P8X8N8' a!5.!$%(*$1'(/ (/.*0'*$'/'01>/'8888888888888888888888888888888888888888 176 ' ' P8X8L8' B'01>/'1#+$%/0/'/./(('!./#-(('(, A=1'!$%0)%'88888888888888888 177 ' ' P8X8P8' D,:-A/(,$$/.'&!$%! %!(('!$%0)%'8888888888888888888888888888888888 178 ' P8Y8' B%'/#2!.+.!A':!A,../W3(,$/'8888888888888888888888888888888888888888888888888 178 ' ' P8Y8J8' B%'!.+.!A'A=/0- 1$,A/'8888888888888888888888888888888888888888888888888 179 ' ' P8Y8H8' B%'!.+.!A'/./W5/'88888888888888888888888888888888888888888888888888888888888 180 ' ' ' P8Y8H8J8'E1>/!.+.!A'!A=$%! ;$3(!((':2#-"'8888888888888888888888888888 180 ' ' ' P8Y8H8H8'E1>/!.+.!A'(!.5!$':2#$%! !.'88888888888888888888888888888888888 181 ' ' ' P8Y8H8K8'^!A/(3>'!.+.!A'A) A!(*$!'88888888888888888888888888888888888888888 181 ' P8JI8'B'01>/'&!>/..,$/'8888888888888888888888888888888888888888888888888888888888888888888 182

TARTALOM

9

' ' P8JJ8'E/W@$-./(':,$'/#200/.'8888888888888888888888888888888888888888888888888888 182 ' ' ' P8JJ8J8' B'01>/':!A$%;"*$!'6(,"1'(/-8_!.+.!A'88888888888888888888888 183 ' ' ' P8JJ8H8' ]!.=1'/#2'88888888888888888888888888888888888888888888888888888888888888888 JXL R8'A FOGLALKOZTATÁS UTÁN JÁRÓ KEDVEZMÉNYEK88888888888888888888888888888888 187 ' R8J8' T6"0/4!.=>*#!.:1'/0@12(! >'8888888888888888888888888888888888888888888888 190 ' ' R8J8J8' B':6"0/4!.=>*#!.:1'/0@12(! >'0)%)$'$%/&,.=/1888888888 190 ' ' R8J8H8' B'$%/00*W%!(($*A!('"!:'1A*"=.+':6"0/0) )0&!"' foglalkoztatottak utáni kedvezmény'8888888888888888888888888888 192 ' ' R8J8K8' B'46$%-")('*>'/./((1'*$'/%')(>!")('*>''/./((1'W,.=/0!%#+0'07.)"'$%/&,.=/'8888888888888 JYL ' ' R8J8N8' B'(/ (2$/"',..,$0! !$+'$%!:*.=!0'6(,"1'0!#>!%:*"='88 197 ' ' R8J8L8' B'A=! :!0"!>!.*$&+.'>1$$%/(* +':6"0/>,../.20' utáni kedvezmény'88888888888888888888888888888888888888888888888888888888 198 ' ' R8J8P8' V%/&/#'>,../.0-%,$1'%2",&/"':;0)#+'>,../.0-%,$-0' kedvezménye'888888888888888888888888888888888888888888888888888888888888888 203 ' ' R8J8R8' E6(/(20'<-A./.0-%(/(,$/'6(,"1'0!#>!%:*"='88888888888888888 203 ' R8H8' ^!((2'&* :!A(/ (2'0!#>!%:*"='8888888888888888888888888888888888888888888 HIN ' R8K8' T!A>,.(-%-((':6"0/0*W!$$*A;'>,../.0-%20'6(,"1' kedvezmény'8888888888888888888888888888888888888888888888888888888888888888888888888 206 ' R8N8' E/ 1! ']3#'W -A /:'888888888888888888888888888888888888888888888888888888888888 207 ' R8L8' VDBiD'W -A /:-0'888888888888888888888888888888888888888888888888888888888888888 208 ' R8P8' B'0!#>!%:*"=!0'!A=7((!$'/.0/.:/%,$/'8888888888888888888888888888888 209 ' R8R8' j$$%!<-A./.,$'88888888888888888888888888888888888888888888888888888888888888888888888 HJN X8'VÁLASZTHATÓ ÁFASZABÁLYOK'888888888888888888888888888888888888888888888888888888888 217 ' X8J8' [*"%<- A/.:1',,./$%(4/(5/M'88888888888888888888888888888888888888888888888888888888888 220 ' ' X8J8K8' B%'/#2/./"='O%!(!"#+'/#25,"/0':!A,../W3(,$/'88888888888 222 ' ' X8J8N8' B'W*"%<- A/.:1'!.$%,:-.,$('>,./$%(2'.!>-",$1'5-A/'8888 HHN ' ' X8J8L8' B'>,./$%(,$'4/(,$/'/'>!>+0 !'888888888888888888888888888888888888888 HHL ' ' X8J8P8' SA=*&'$%/&,.=-0'8888888888888888888888888888888888888888888888888888888888 226 ' ' ' X8J8P8J8'i*$%.!(!0&!"'() (*"('O%!(*$'8888888888888888888888888888888888888 227 ' ' ' X8J8P8H8'V%,:./'/#/((/ (/.:/'888888888888888888888888888888888888888888888888 228 ' ' ' X8J8P8K8'V%,:./':2#-$3(,$/?'* >*"=(!.!"3(*$!'8888888888888888888888 229 ' ' ' X8J8P8N8'V- -"'03>7.1'&!>/..,$'88888888888888888888888888888888888888888888888 230 ' ' ' X8J8P8L8'k!>1%,&/"'01,..3(-(('$%,:./'8888888888888888888888888888888888888 231

10 ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' '

KISVÁLLALATI ADÓMEGTAKARÍTÁS ABC2JE 2013 ' X8J8R8' B'W*"%<- A/.:1',!.*$1'W -&.*:,0'8888888888888888888888888888888888888888888888888 233 X8H8' B./"=1'/#2:!"(!$$*A'88888888888888888888888888888888888888888888888888888888888 HKL ' X8H8J8' B'>,./$%(,$,"/0', 2.'/./"=1':!"(!$ !'88888888888888888888888888888888888888888888 239 ' X8H8K8' B./"=1'/#2:!"(!$'(, A=1'!$%0)%'* (*0!$3(*$!'88888888888888 239 ' X8H8N8' B./"=1'/#2:!"(!$'*$'/'0*$%.!('8888888888888888888888888888888888888 HNJ ' X8H8L8' B./"=1'/#2:!"(!$'0)%)$$*A'(! 7.!(* !'"=U5(-((' szolgáltatása'8888888888888888888888888888888888888888888888888888888888888888 HNH ' X8H8P8' B./"=1'/#2:!"(!$'0)%)$$*A1'(! :*0&!$%! %*$!'8888888888 HNK ' X8H8R8' B%'/#2/./"=1$,A':!A$%;"*$!'88888888888888888888888888888888888888 HNN ' X8H8X8' Q/..,$1'A=/0- 1$,A'8888888888888888888888888888888888888888888888 HNN X8K8' \"A/(./"-0'>,./$%(4/(2',
ZÁRSZÓ'8888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888 HLR J8' SZÁMÚ MELLÉKLET: AZ EKHO VÁLASZTÁSÁRA JOGOSÍTÓ FOGLALKOZÁSOK'88888888888888888888888888888888888888888888888888888888888888888888888888888 HLY H8' (#-;<,;!..80.!$=,>!1),?@,(#!)3A$3,(#/008B#!$$(8&!$, , A!;,3&8A'.%,>1&./.01#-(10'88888888888888888888888888888888888888888888888888888888 261

KEDVES OLVASÓ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l_/'1$' /' .!A!A=$%! ;&&?' 5-A1' $%!:*.=1$*A' "*.07.1' <- :,(' m0)%0! !$!(1' (, $/$,A?'&!(*(1'(, $/$,An'>,./$%(-((/8'B'>,../.0-%,$-0'YXl_,&/"' /' <-A./.0-%(/(-((/0' $%,:/' "!:' * 1' !.' /' JI' <+(?' *$' :/5#"!:' *0!"=0!#108'Z (4!(+'(!4,(?'4-A='/' HIJK_(2.'&!>!%!(!(('0*('U5'0!#>!%+"!0'.,($%2'5)>!#!.!:/#2%,$1' <- :/':1* ('!%!0!('/%'UA="!>!%!((':10 -_'*$'01$>,../.0-%,$-0/(' @*.-%(/':!A8 B'$%2&/"'<- A2'A/%#,.0-#2'!A=$*A!0"!0'/'5!.!"'A/%#/$,A1'0)7.:*"=!0'0)%)(('/%'!.$+#.!A!$'@*.5/':1"#!"'$%!:W-"(&2.'/'(U.*.*$?'*$'@$/0'!%('0)>!(+!"'A-"#-.4/("/0'o'>/./:!.=' !:*.4!(+!"' "!:'-.=/"'(,>-.1'5)>+&!"'o'/'!0!#*$ !8'S%!0'/./W5/1('>1$%-"(':, '!%!0&!"'/%'!$%(!"#+0&!"'.!'0!..' /0"1608'

12


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a-A560'!$!&&'>!$%(!$*AA!.888' T1"#!A=?' 4-A=' !%!(+0*"(' >/A=' /%' +0!(' (,:-A/(2' $%/0!:&! 0*"(' .*W!((' &!' /' 9,(*0&/?' :1>!.' !%(' /'0)"=>!('(/ (5/'/'0!%*&!"?':, '52'U(-"'5, 8'B'0)"=>'$%! %+5*"!0?' Böröczkyné Verebélyi Zsuzsannának ugyanis feltett szándéka, 4-A='/'01$>,.././(1'/#2%,$'*$'$%,:>1(!.'(! 7.!(*"'$%! %!((':1"#!"' (/W/$%(/./(/'*$'01!:!.0!#+'(6#,$/'$!A3($*A*>!.'(/",@$/#20*"('(, $6.'$%!A+#5)"'j"':!..*'/'k)"(*$'!%!(+'U(-"8' B'(+.!':!A$%-0-(('$(3.6$&/"'*$'/./W-$$,AA/.'(, 5/',./$%(,$1' .!4!(+$*A!0!(8' G!:6(/(5/?' 010' *.4!("!0' /' 07.)"&)%+' /#2%,$1':2#-00/.?'/%-0':1.=!"'!.+"=)00!.'5, 4/("/0?'*$':1('>, ' !.' @$! *&!' /' 5-A/.0-(2?' /%/%' /' 9,(*0$%/&,.=-0/(8' V%,:&/' >!$%1?' 4-A=/"'.!4!('!%!0!('!A=7((!$!"'/.0/.:/%"1?'*$':10'/%-0'/'#)"(*$!0?':!.=!0'!A=:,$('01%, 5,08'^!:'6(-.$2$- &/"'Q(5, 20/(':6(/(' /%'!A=!$'5,($%2(! !0'0)%)((?'1..!(>!'E/W60/('/%-0'!.4/A=,$, /'o'

AJÁNLÓ

13

/' >,.(-%(/(,$' :1"#!"' 0)>!(0!%:*"=*>!.' !A=7((' o?' 4/' >/./:!.=' 07.$+'>/A='&!.$+'0) 7.:*"='>,.(-%,$/':1/(('/#-(('$%70$*A!$'>,./$%' 1.=!"' 1 ,"=&/' :6(/(8' Q.(/./' (!4,(' 0!%7"0&!' 0/W4/(560' /%(' /'D6#,$(?':!.="!0'$!A3($*A*>!.'m*$'$-0' $%,:-.,$$/.n'$10! !'>14!(570'/'E7.#!(*$(?'*$'/'>*A*"'/'.!4!(+'.!A5-&&'<- :,&/'0! 7.4!(' >,../.0-%,$6"0'/44-%?'4-A='!..!",..5-"'/'>,.(-%2'A/%#/$,A1'0) "=!%!('!$!(.!A!$'0!#>!%+(.!"'4/(,$/1>/.'$%!:&!"8 ^1"@$'0*('!A=<- :/'>,../.0-%,$?'"1"@$':1"#!" !'52'>,./$%?'$!"01'"!'>, 5/?'4-A=':,$'-.#5/':!A'4!.=!((!'/'#-.A-(8'T1"#!"01"!0' $/5,(':/A,"/0'0!..'>*A1A:!""1!'/'k)"(*$4!%'>!%!(+'U(-"8' Jó szórakozást és élvezetes játékot kívánok! Láng Noémi

BEVEZETŐ B:10- '!.+$%) ':!A3 (/:'/'E1$>,.././(1'/#2:!A(/0/ 3(,$'BGc_5!'@3:;' 0)"=>!(' HIJJ_&!"?' :*A' "!:' (6#(/:?' 4-A=' .!$%_!' <-.=(/(,$8'B:10- ' /'0)(!.!$'W*.#,"=-0/('!.56((/((60'/%'` $%,A-$'V%*@4*"=1'E)"=>(, &/' >1$$%/'1$'0* #!%!(('/'0)"=>(, 1'41>/(/."-0b'gS%'!A='$- -%/('.!$%Mh8' o' ^!:' (6#-:' o' >,./$%-.(/:' o?' /%' *>$%,:-(' @$/0' /%* (' 3 (60' -#/?':! ('3A='0*$+&&'1$'!A=* (!.:;?'4-A=':!.=10'*>1'$%/&,.=-0/(' (/ (/.:/%%/?'#!':*A'"!:'#)"()((7"0'/'<-.=(/(,$ 2.8' T1"#!"01' $%,:, /' !.+"=' .!""!?' 4/' /%' ,../"#2$,A' <-A/.:,(' A=/0 /&&/"' 4/$%",.4/(","0' /%' /#2%,$' (! 7.!(*"8' B:3A' "!:' !%' /'4!.=%!(?'/##1A':1"#!"'*>&!"'U5'$%/&,.=-0'/./W5,"'*$'U5'/#2:!A(/0/ 3(,$1'.!4!(+$*A!0'014/$%",.,$,>/.'0!..'#-.A-%"6"08'SA='"*4,"='*>>!.'0- ,&&1'1#+$%/0-('OA=!.!:&!'>!>+'/#2!..!"+ %*$"*.' :!A'0!..'(6#"6"0':/A=/ ,%"1?'4-A='/00- ':1* ('UA='$%,:-.(6"0?' :1* ('UA='/#2%(6"0C S44!%'1$'$!A3($*A!('"=U5('!%'/'0)"=>8']/'&!(/ (-#'/'&!""!'.!3 (/0/(?'/00- '"!:'@$/0'/'0)"=>'! !#!(1'@*.5/'>/.2$6.':!Ab'/#2W*"%!0!('$W2 -.$%':!A'7A=3%12",.'W!#1A'"!:' 0!..'0- ,&&1'*>!0'/#2() >*"=!1('&U5"-#?'@$/0'01"=1(-#'/'0)"=>!(' /':!A'$-0'$%!:W-"(&2.'07.)".!A!$8'B':!A.*>+'/#20&/"'&!0)>!(0!%!(('01$!&&_"/A=-&&'>,.(-%,$-0':!..!(('()&&'U5'/#2"!:'0!7.(' &!>!%!(*$ !?' :!.=' /%' /#2 !"#$%! ' (!.5!$' ,(/./03(,$,4-%' >!%!(8' S:.*0$%!.':*A'/'.!A!.$+'0)"=>'&!>!%!(+5* !M'B%(':-"#(/'T/(-.@$=' p=) A='HIJI_&!"?'4-A='g/#2<- /#/.-:'.!$%'T/A=/ - $%,A-"h8'Z"' /00- ':*A'"!:'(6#(/:?':1('* (!(('!%/./((8'V/5"-$'*"'$!:'(6#-:?'4-A=' :1('4-%'/'5)>+?'*$'4-A='>/"_!':*A'>/./:1'/'5-A/.0-(20'(/ $-.=,&/"?' #!'/%'1#!1?'1::, '4/ :/#10'0)(!('(/.,"':, '4/A=-:,"=('(! !:(8


16

B'0)"=>'$%! 0!%!(*&!"'$%/03('/'0- ,&&1'0*('0)(!((!.8'B%'U5?'>,./$%(4/(2' /#2%,$1' !"#$%! !0' $%1"(!' (,.@,"' 03",.(,0' /' .!4!(+$*A!(b' 0/W5-"':1"#!"'>,./$%(,$-"'/./W6.2'.!4!(+$*A'!A='07.)"',./$%(4/(6"0'/%',<,&/"'/./"=1':!"(!$$*A!('>/A='0* 4!(7"0'/#20)(!.!%!(($*A!('/%'1"A/(./" /8'f/A='.!>,.(4/(560'/'(!.5!$'(, $/$,A1/#2_ 0)(!.!%!(($*A!('!A=':,$10'/#2"!: !?'4/'/%'$%,:6"0 /'0!#>!%+&&8 Z$'1(('/'.*"=!A8'S%!0!('/'>,./$%(,$-"'/./W6.2'.!4!(+$*A!0!('/00- '<-A560'/.0/.:/%"1?'4/'/%'$%,:6"0 /'0!#>!%+&&8'Z$'4-""/"' (6#560?'4-A='!%'52'.!$%'"!07"0M'[*.#,6.'-""/"?'4-A='!.-.>/$-#' /'0)"=>!('*$'!.0!%#!$%'$%,:-."1?':/5#'/'$%,:3(,$-#/('!..!"+ %)#8' Számításodban lesz sok ismeretlen, ráadásul ezek valamilyen 07.$+'4/(,$(2.'1$'<7AA"!0?'3A=':1"#1A'>*A!%%'!A='-W(1:1$(/'*$'!A=' W!$$%1:1$(/'$%,:3(,$(8']/'"!:'/'$/5,('@*A!# +.'>/"'$%2?'4/"!:' 0)"=>!.+0*"('/%'7A=/$./(-('(!""1?'/00- '1$' >*A%!#'!.'/'$%,:3(,$(?'#!'$-4/'"!'/'#)"(*$('(,./.#?'4/"!:':1"#0*(' m>/A='()&&n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
. .

;*.2,:(-3-1< =(-!>2-.')$1?,17-1< @?#?A!/5>7.B"#"C7,5'.D-E!-(>>(

1 ÁTALÁNYADÓZÁS

1 D! :*$%!(!$!"' /%' ,(/.,"=/#2%,$' 1$' 0/W-((' !A=' 07.)"' &!"?'41$%!"'!%'1$'!A='-.=/"'/#2 !"#$%! ?':!.='/'>,../.0-%2'>,./$%(,$,"':U.108'qA='!%('1$'/00- '>,./$%(5,0'/'>,../.0-%20?' 4/'!%,.(/.'-.@$2&&?'0)""=!&&?'5-&&'/#2%,$1' !"#$%! '/.,'0! 7."!0?' :1"('/:1'/'<+$%/&,.=-0'$%! 1"('g5, (h'>-."/8 B%',(/.,"=/#2%,$'>,./$%(,$,"/0'.!4!(+$*A!'"!:'U5'/%'/#2%,$' !"#$%! *&!"8 JYYR_&!"'0! 7.('&!>!%!(*$ !?'*$':-"#4/(560?'4-A='/':/1'"/W1A' /%' /#2%20' $%*.!$' 0) !' *.' /%' !A=$%! ;$3(*$' .!4!(+$*A*>!.8' S""!0' >,./$%(,$/' !$!(*"' 6A=/"1$' !A=$%! ;&&' *$' (! >!%4!(+&&' /#2%,$&/' .*W4!(7"08' B' !"#$%! '/./W5/1':*A'/':/1'"/W1A'1$',.."/0?'&, '1A/%?'4-A=' $%1"(!':1"#!"'*>&!"'+0!('1$'!.* (!'/':2#-$3(,$'$%!.!8'qA='>/"'!%' HIJK_&/"' 1$8'B' () >*"=&!"' /' &!(;0' $%,:,(' (!01"(>!' (/.,"' "!:' $-0'/'>,.(-%,$?'014/(,$/'*$'/""/0'5!.!"(+$*A!'/%-"&/"'/"",.'"/A=-&&8'B'0)>!(0!%+'$- -0&2.'01'<-A'#! 7."1?'4-A=':1 +.'1$'>/"' $%2?' #!' >*A7.' /' .*"=!A?' 4-A=' /01' !##1A' ,(/.,"=/#2%2' >-.(?' *$' !%6(,"' 1$' /%' $%! !("!' :/ /#"1?' /""/0' "!:' 0!..' U5' $%/&,.=-0/(' :!A(/"6."18 1.1. Adóalanyi feltételek B%',(/.,"=/#2%,$'$%/&,.=/1('/%'$%5/_() >*"='LI8'r_,&/"'-.>/$4/(5608'S""!0'/'W/ /A /<6$"/0':, '/'@3:!'1$', 6.0-#10'/ 2.?'4-A=' 010'1$'>,./$%(4/(5,0'!%('/'.!4!(+$*A!(b o' !A=*"1'>,../.0-%20? o' :!%+A/%#/$,A1'01$(! :!.+08 p-"#-.-:?'4-A='/%'!A=*"1'>,../.0-%20'#!O"3@125/'07.)"':/A=/,%/(-('"!:'1A*"=!.8'D/.,"'@$/0'/""=1(?'4-A='/'<-A/.-:&/"'/%-0/(' /' $%/0:,0/(' 1$' :!A(/.,.560?' /010' >,../.0-%,$60/(' "!:' !A=' >,../.0-%21'1A/%-.>,"='01>,.(,$,>/.'4-%%,0'.*( !?'4/"!:'W.8'/'$/5,(' 0/:/ ,5604-%'() (*"+'&!5!.!"(0!%*$$!.8


20

1

B%' $%5/_() >*"=' K8' r' JR8' W-"(5/' $%! 1"(' !A=*"1' >,../.0-%2' /%?' /01b

&n' @n'

#n' !n'

g/n'/%' !A=*"1' >,../.0-%2 2.' *$' /%' !A=*"1' @*A +.' szóló törvény szerinti egyéni vállalkozói nyil>,"(/ (,$&/"'$%! !W.+':/A,"$%!:*.=?'/%'!:.3(!((' "=1.>,"(/ (,$&/"' )A%3(!((' (!>*0!"=$*A!m1n (!01"(!(*&!"'/%%/.?'4-A='"!:':1"+$7.'!A=*"1'>,../.0-%2nak az a magánszemély, aki aa) az ingatlan-bérbeadási, /&n'/' $%,..,$4!.=_$%-.A,.(/(,$1' (!>*0!"=$*A' <-.=(/(,$,"/0' *$%.!(!$'*0!"=$*A*&+.' $%, :/%2' &!>*(!.* !' /%' )",..2' (!>*0!"=$*A&+.'$%, :/%2'5)>!#!.!: !?'>/A='/'(*(!.!$' átalányadózásra vonatkozó rendelkezések alkalma%,$,('>,./$%(5/?'01%, 2./A'/'>,./$%(-((' !"#!.0!%*$!0' $%! 1"(1'/#2%,$1':2#'/./W5,6.'$%-.A,.2'&!>*(!.!1'(!kintetében; /' 0)%5!A=%+' /' 0)%5!A=%+0 +.' $%2.2' () >*"=&!"' :!A4/(, -%-(('(!>*0!"=$*A!'(!01"(!(*&!"'m01>*>!?'/:!""=1&!"' !'(!>*0!"=$*A*('0)%5!A=%+1'1 -#/'(/A5/0*"('<-.=(/(5/ns' /%' )",..2' &3 2$,A1' >*A !4/5(2' /' &3 2$,A1' >*A !4/5(,$ 2.' $%2.2' () >*"=&!"' :!A4/(, -%-((' (!>*0!"=$*A!' (!01"(!(*&!"' m01>*>!?' /:!""=1&!"' !' (!>*0!"=$*A*(' >*A !4/5(21' 1 -#/'(/A5/0*"('<-.=(/(5/ns' /%'!A=*"1'$%/&/#/.:1'7A=>1>+'/'$%/&/#/.:1'7A=>1>+0 +.' $%2.2'() >*"=&!"':!A4/(, -%-(('(!>*0!"=$*A!'(!01"(!(*ben; /%' 7A=>*#' /%' 7A=>*#!0 +.' $%2.2' () >*"=&!"' :!A4/(,-%-((' (!>*0!"=$*A!' (!01"(!(*&!"' m01>*>!?' /:!""=1&!"' !' (!>*0!"=$*A*(' 7A=>*#1' 1 -#/' (/A5/0*"(' >/A=' /.0/.:/%-(('7A=>*#0*"('<-.=(/(5/ns' /' $%-.A,.(/(2' ,../(- >-$1' (!>*0!"=$*A' A=/0- .,$, /' 5-A-$3(2' 1A/%-.>,""=/.' !"#!.0!%+' :/A,"$%!:*.=' !' (!>*0!"=$*A!'(!01"(!(*&!"8h

1. FEJEZET ÁTALÁNYADÓZÁS

21

T!%+A/%#/$,A1'01$(! :!.+0"!0'/%('/':!%+A/%#/$,A1'+$(! :!.+('"!>!%%70?'/01"!0'/%'!'(!>*0!"=$*A*&+.'/%'/#2*>&!"':!A$%! %!(('&!>*(!.!'/'X':1..12'<- 1"(-('"!:'4/./#5/':!A8' Z$'/00- '/%'$%5/_() >*"='K8'r'JX8'W-"(5/'$%! 1"('.,$$60?'4-A='01' /':!%+A/%#/$,A1'+$(! :!.+b gB%' /' JP8' *.!(*>*(' &!().()((?' "!:' !A=*"1' >,../.0-%2' :/A,"$%!:*.=?' /01' /' $/5,(' A/%#/$,A,&/"' /'P8'$%,:U':!..*0.!(&!"',""=/.' !"#!.0!%10?' 1#!* (>!' /'(! :+<).# +.'$%2.2'() >*"='$%! 1"('@$/.,#1'A/%#,.0-#2"/0' :1"+$7.+' :/A,"$%!:*.=(' *$' !' :/A,"$%!:*.="!0' /' @$/.,#1' A/%#/$,A&/"'"!:'<-A./.0-%(/(-((0*"('0)% !:;0)#+'@$/.,#(/A5,('1$?':1"#!A=10 !'>-"/(0-%2/"'/'P8'$%,:U':!..*0.!(&!"' *0!"=$*A!m1n"!0' &!>*(!.!'m5)>!#!.:!n'(!01"(!(*&!"8h B%',(/.,"=/#2%,$'>,./$%(,$,"/0'@$/0'/%'!.$+'.*W@$+5!?'4-A='>,../.0-%,$6"0':!A!(0!%+'/:1('>1%$A,."1'0!..?'4-A=':!""=1'/'>,../.0-%,$&2.' $%, :/%2'&!>*(!.8 tA=/"1$'@$/0'/%-0'>,./$%(4/(5,0'/'>,../.0-%21'5)>!#!.!:'$%!1"(1'/#2%,$'4!.=!(('/%',(/.,"=/#2%,$(?'/010"!0 o' /%',(/.,"=/#2%,$':!A0!%#*$*('0)%>!(.!"7.':!A!.+%+'/#2*>&!"'/'&!>*(!.!'/'JL':1..12'<- 1"(-('"!:'4/./#(/':!A'*$ o' /%'/#2*>&!"'>, 4/(2/"'"!:'4/./#5/':!A'/'JL':1..12'<- 1"(-(8 B'&!>*(!. !'>-"/(0-%2'>1%$A,./(-('!A='HIJK_/$'*> !'() (*"+'&!5!.!"(0!%*$'!$!(*"'(!4,('/'HIJH_!$'*$'/'HIJK_/$'*> !'0!..'!.>*A!%"18 S%!"' /' W-"(-"' (/.,.560' /' HIJK_/$' *>' >,.(-%,$,(' 1$8' E- ,&&/"' /%',(/.,"=/#2%,$"/0'-.(?'4-A='/':/A,"$%!:*.='"!:',..' :6"0/>1$%-"=&/"8'S%('/'0- .,(-%,$('4/(,.=-"'03>7.'4!.=!%(*0?'3A=' !.>1.!A'!A='U5/&&'.!4!(+$*A'"=3.108'f1$%-"('$%! 1"(!:'@$/0'!.>1leg, ugyanis a munkaviszony melletti vállalkozás esetében nem &1%(-$?'4-A='* #!:!$'.!$%'/%',(/.,"=/#2('>,./$%(/"18'S !'4/:/-$/"'>1$$%/(* !08'B##1A'"*%%70'/'(->,&&1'
1

22

1


Azok a vállalkozók, akik egész évben kizárólag kiskereskedel:1'(!>*0!"=$*A!('<-.=(/("/0?'/%'!.+&&'!:.3(!(('JL':1..12'4!.=!((' JII':1..12'<- 1"(1A'>,./$%(4/(5,0'/%',(/.,"=/#2%,$(8 B'!"0*"(' >,./$%(4/(2?' #!' @$/0' /%' /#2*>' !A*$%* !'/%'/#2%,$' !"#5* +.'$%2.2'() >*"=' !"#!.0!%*$!1'$%! 1"(8 B' (!>*0!"=$*A*(' *>' 0)%&!"' 0!%#+' >/A=' :!A$%7"(!(+' !A=*"1' >,../.0-%2' /' $%,:, /' * >*"=!$' &!>*(!.1' * (*04/(, (' @$/0' /' (!>*0!"=$*A'<-.=(/(,$,"/0'"/W5/1>/.'1#+/ ,"=-$/"'>!4!(1'OA=!.!:&! 1.2. Kinek éri meg az átalányadót választani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l'$%5/'(! 4!.8 f-"4/(6"0' W, 46%/:-(' /' :/A,"$%!:*.=!0' ,.(/.' :!A$%! %!((' )",..2'(!>*0!"=$*A&+.'$%, :/%2'5)>!#!.!::!.8 o' u0' >,./$%(4/(5,0' /' (*(!.!$' 0).($*A!.$%,:-.,$(?' /:1(' /%' átalányadózást nem választó egyéni vállalkozók alkal:/%"/08 o' B%')",..2'(!>*0!"=$*A'5)>!#!.:*"*.'1$'>/"'.!4!(+$*A'/'0).($*A!0' (*(!.!$' 01:6(/(,$/' 4!.=!((' JIl_-$' 0).($*A4,"=/#' * >*"=!$3(*$* !8'B%',(/.,"=/#2%,$",.'/'() >*"='4/(, -%%/':!A' /'0).($*A'$%,%/.*0-$'* (*0*(8 o' T1"#0!((+'!$!(*&!"'/'0).($*AA!.'@$)00!"(!(('&!>*(!.'/'5)>!#!.!:?':!.=!('JPl_-$'/#2'(! 4!.8


23

[! $%!'/'07.)"&$*A'1$'.*"=!A!$8'T3A'/%')",..2'(!>*0!"=$*A'5)>!#!.:!'6(,"':/A,"$%!:*.=0*"('/#2%6"0?'/%',(/.,"=/#2%,$('+$(! :!.+0*"('>/A='!A=*"1'>,../.0-%20*"('>,./$%(4/(5608 \..!(>!'/'0).($*A4,"=/#'* (*0*"*.'5!.!"(+$'/'07.)"&$*A8'B%')"álló tevékenységnél mindenki, aki nem tételes elszámolást alkal:/%?'JIl_-$'0).($*A4,"=/##/.'$%,:-.8 B%',(/.,"=/#2",.'!%'$-00/.'()&&<*.!'.!4!(8 B%'!.$%,:-.4/(2'0).($*A,(/.,"=?'/%/%'/'&!>*(!.'XIl_0/.'@$)00!"(4!(+'/'0)>!(0!%+'>,../.0-%20",.b /n':!%+A/%#/$,A1?'! #+A/%#,.0-#,$1'mDSVvì'IJ?'IHn?'&,"=,$%/(1' mDSVvì' IL_(+.' IY_1An' *$' 1(!.!%*$' mDS_ Vvì'NJ8HI?'NHns &n':!%+A/%#/$,A1?' &!(/0/ 3(,$(' 0)>!(+' $%-.A,.(/(,$' mDSVvì' IJ8Pn?'>/#A/%#,.0-#,$4-%'0/W@$-.2#2'$%-.A,.(/(,$'mDSVvì' IJ8RI8JIn?' ! #*$%!(1' $%-.A,.(/(,$' mDSVvì' IH8NI8JIn' *$' %).#(! 7.!(_0!%!.*$'mDSVvì'XJ8KI8JIns @n'4/.,$%/(1'$%-.A,.(/(,$'mDSVvì'IK8II8RJn?'4/.A/%#,.0-#,$1' $%-.A,.(/(,$'mDSVvì'IK8II8RHns #n'*>!b o' >/./:!""=1'&* :6"0,&/"'>*A%!(('$%-.A,.(/(,$? o' !A=*&'$-0$%- -$3(,$'mDSVvì'JX8HIns !n'*W3(+1W/ 1'$%-.A,.(/(,$'mDSVvì'NKns 3(,$/'mDSVvì'KK8Jn?'A*W5, :;5/>3(,$'mDSVvì'NL8HIn?'$%!:*.=1?'4,%(/ (,$1'@100'5/>3(,$/'mDSVvì'YL8Hn?'*W7.!(A*W*$%!(1'&! !"#!%*$!0'5/>3(,$/'mDSVvì'NK8HJ?'NK8HH?'NK8HYns An'/' (/w1$' $%!:*.=$%,..3(,$' mDSVvì' NY8KH8JJn' $%!:*.=A*W5, :;' 0).@$)"%*$!' >!%!(+>!.' mDSVvì' NY8KH8JHn?' !A=*&' :,$4->,'"!:'$- -.('$%, /%<).#1'$%!:*.=$%,..3(,$'mDSVvì' NY8KY8KYn?'0)%U(1', 6$%,..3(,$'mDSVvì'NY8NJ8Jns 4n'$%,:3(2A*W?'0-::6"10,@12$'!$%0)%'5/>3(,$/'mDSVvì'YL8Jns 1n'<*"=0*W*$%!('mDSVvì'RN8HIns 5n'(!w(1.?' $%+ :!' :-$,$/?' (1$%(3(,$/' mDSVvì' YP8IJn?' <-# ,$%/(?' $%*W$*A,W-.,$' mDSVvì' YP8IHn?' 4-&&1,../(_A-"#-%,$' mDSVvì'YP8IY8JJns

1

24

1


0n'/'0! !$0!#!.:1'(!>*0!"=$*A!0'>*A%*$*"!0'!"#*A.,(2' (!>*0!"=$*A' mDSVvì' LPn?' 01$0! !$0!#!.:1' (!>*0!"=$*A' xDSQì' NR?' 01>*>!'/'mNn'&!0!%#*$&!"'/A='YKl'* >*"=!$3(4!(+' /%' /#2*>' !A*$%*&!"' 01%, 2./A' 01$0! !$0!#!.:1' (!>*0!"=$*A!('<-.=(/(2'!A=*"1'>,../.0-%20",.8']/'!%'/'0! !$0!#!.:1' tevékenység az alábbiaknak megfelel, akkor a költségátalány YKl?'4/'"!:?'/00- 'W!#1A'XRl8 YKl_-$'0).($*A,(/.,"=('/.0/.:/%2'7%.!(!0'/'0)>!(0!%+0b /n'*.!.:1$%! _5!..!A;' &-.(1' >!A=!$' 01$0! !$0!#!.!:' mDSQì' NR8JJns &n'1W/ @1005!..!A;' &-.(1' >!A=!$' 01$0! !$0!#!.!:' mDSQì' NR8JYns @n'%).#$*A?'A=7:).@$'01$0! !$0!#!.:!'mDSQì'NR8HJns #n'4U$?'4U$, 6'01$0! !$0!#!.:!'mDSQì'NR8HHns !n'4/.'01$0! !$0!#!.:!'mDSQì'NR8HKns /$, 6_?'!A_01$0! !$0!#!.!:'mDSQì'NR8LHns 1n'A=2A=$%! _01$0! !$0!#!.!:&+.' /' >1(/:1"-0' 01$0! !$0!#!.:!'mDSQì'NR8RK_&2.ns 5n'A=2A=,$%/(1'(! :*0!0'01$0! !$0!#!.:!'mDSQì'NR8RNn8 Azoknak az egyéni vállalkozóknak, akik az eddig említett felté(!.!0'!A=10*"!0'$!:'*"=8 f,.(-%10' /' 0).($*A,(/.,"=?' 4/' /%' !A=*"1' >,../.0-%2' 01!A*$%3(+' (!>*0!"=$*A!('<-.=(/(2"/0':1"+$7.b o' XIl'4!.=!(('RLl? o' XRl'4!.=!(('XKl'm1..!(>!'YKl'4!.=!(('YJln? o' NIl'4!.=!(('HLl8 j$$%!<-A./.>/?'4-A=':!.=10'(!>*0!"=$*A'!$!(*"':!""=1'/%'!.$%,:-.4/(2'0).($*A4,"=/#b


Nem kiegészítő tevékenységű

Kiegészítő tevékenységű

Kiemelt szolgáltatási tevékenység

80%

75%

Nem kiemelt szolgáltatási tevékenység

40%

25%

Kiemelt kereskedelmi tevékenység

93%

91%

Nem kiemelt kereskedelmi tevékenység

87%

83%

25

S.+<- #6.4/(?' 4-A=' !A=' >,../.0-%21' 1A/%-.>,"=&/"' ()&&' (!>*0!"=$*A' 1$' &!' >/"' 5!A=!%>!?' *$' !.>1.!A' -0-%4/("/' W -&.*:,(' !A=' 0!>*$&*' 0!#>!%:*"=!%!((' (!>*0!"=$*A' /' *0!"=$*A!0!('0!..' $%,:3(,$&/' >!""1?' /:!.=!0&+.' /' :/A,"$%!:*.=' /%' /#-((' *>&!"' &!>*(!.(' 1$' $%! !%8' qA=' /%' !.+&&1' W -&.*:/' /' A=/0- ./(&/"' :, ' "!:'-0-%4/('A-"#-(8 ^*%%7"0'"*4,"='W/ /:*(! (?'/:1(':1"#!"0*WW!"'>1%$A,."1'0!..' /%',(/.,"=/#2'>,./$%(,$,4-%b o' :!""=1'/'>, 4/(2'&!>*(!.? o' :!""=1'/'(*"=.!A!$!"', 4/(2'0).($*A? o' :1.=!"'0).($*A4,"=/#-('(6#-0'* >*"=!$3(!"1? o' "- :,.'>,../.0-%21'/#2%,$'!$!(*"'(! 4!."*_!'/%'-$%(/.*0-(?'4/' 1A!"?':1.=!"')$$%!A&!"'JNl'!4-'$(&8 D! :*$%!(!$!"'1(('1$'>/"'$%*.$+$*A!$'1$0-./W*.#/?'/:1 !'/%('.!4!(' :-"#/"1?'4-A='!%'/'.!A5-&&8'B%'*.!('/%-"&/"'$-00/.')$$%!(!((!&&8' D!4,('$%,:-."1'0!..8'S%('"!:'U$$%60':!A8 1.3. Az átalányadó választásának menete ^*%%70?' 4-A=' :1' /' &!5!.!"(*$' 4/(, 1#!5!?' "=-:(/(>,"=/1' *$' :1.=!"'$W!@1,.1$'!$!(!0 !'0!..'
1

26

1


T1"('!:.3(!((!:?'/%',(/.,"=/#2'>,./$%(,$/'/#2*> !'$%2.?'!%* (' /%'/#2*>'!.!5*(+.'0!..':!A(!""18 B%' !A=*"1' >,../.0-%2",.' !""!0' /' &!5!.!"(*$"!0' /' :2#5/' /%?' 4-A='/'HIJH_!$'*> !'>-"/(0-%2'$%5/_&!>/..,$"=1./(0-%/(-0'./W5,"/0'NIY_!$'$- ,&/'mJHLK_JK_IJn'5!.).570?'4-A='HIJK_ /',(/.,"=/#2%,$('>,./$%(6"08 Aki már 2012-ben is átalányadózó volt, és 2013-ra is szeretné fenn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u'6A=/"1$'' 010! 7.'/%'$%5/_() >*"='4/(,.=/'/.2.8 ]/'>/./01'HIJH_&!"'!>//./"='>-.(?'*$'-""/"'01.*W?':/5#'HIJK_ (2.' /%' ,(/.,"=/#2%,$(' $%! !("*' >,./$%(/"1?' "!01' ! !' "!:' /%' $%5/_ &!>/..,$&/"'>/"'.!4!(+$*A!8'tA=/"1$'!>//./"='!A=*"1'>,../.0-%20*"(' "!:' ().(' 01' >,../.0-%21' :1"+$*A*&!"' JHLK_/$' &!>/..,$(?' 3A=' $%,:, /'!%!0'/'"=1./(0-%/(-0'"!:'* 4!(+0'!.8'^!01'/%'!>//./"=1$,A' :!A$%;"*$*>!.' &!' 0!..!((' /#"1/' #!@!:&! ' KJ_1A' /' JHDJIJS' 5!.;' "=-:(/(>,"=(?':!.=&!"'"=1./(0-%10'W*.#,6.'/ 2.?'4-A= o' !>//./"=1$,A/':!A$%;"(? o' ,,./$%('mW.8'/./"=1':!"(!$$*An? o' ,(/.,"=/#2%,$('>,./$%(_!8 Aki 2012-ben átalányadózó volt, és 2013-ra a kata szabályai alá &!5!.!"(0!%10?'"!01'1$'/'JIJS'5!.;'"=-:(/(>,"='.!$%'/'06.@$8'\((' :, '!.+<- #6.4/(?'4-A='/'JKDJIJS'/'4/$%",./"#2'"=-:(/(>,"=?' 4/'/'0/(/'>,./$%(,$,('*>'0)%&!"'0* 5708 S%%!.'/%',(/.,"=/#2%21'$(,(6$$/.':!A$%7"10_!?'/%':*A'>1(/(-((8' B'0* #*$?'4-A='/%'LK_/$'&!>/..,$-"'/':!A$%7"(!(*$'5!.).*$!'>/A=' /'0/(/'&!5!.!"(*$!'>!('>*A!('/%',(/.,"=/#2%,$"/0M


27

B%/%?' 4/' /' 0/(/' >,./$%(,$/0- ' "!:' 0* !#' /%' ,(/.,"=/#2' :!A$%7"(!(*$*(?' /00- ' -((:/ /#$%?' /:1"!0' 01%, 2./A' /00- ' >/"'5!.!"(+$*A!?'4/':!A$%;"10'/'0/(//./"=1$,A-#8'T! ('/00- ' /%'/#2O%!(*$1'0)(!.!%!(($*A!('/%',(/.,"=/#2'$%! 1"('0!..'(!.5!$3(!"18 ]/'0* !#'/%',(/.,"=/#2':!A$%7"(!(*$*(?'/00- '"*A='*>1A'"!:' .*W4!($%'-#/'>1$$%/8

!"!#$%#&'()&*+(,-%-.#/&01)2.3%4'254 Az átalányadózó egyéni vállalkozó esetében a vállalkozói ki>*(' <-A/.:/' 6A=/"UA=' * (!.:!%4!(!(.!"?' :1"(' /4-A=/"' W.8' /%' !>,$-0",.' 1$8' ]1$%!"' /%' !' 0) &!' (/ (-%20' "!:' $%,:-."/0' !.' 0).($*A!(?' 5)>!#!.:70!(' /' &!>*(!.&+.' /' $%!:*.=1' 5)>!'#!'.!:_ /#2() >*"=&!"' :!A4/(, -%-((' 0).($*A4,"=/#' .!>-",$,>/.' ,../W3(5,0':!A8 B%' ,(/.,"=/#2%2' !A=*"1' >,../.0-%2' (!4,(' /' ,' 1 ,"=/#2' 0).($*A4,"=/#'OA=!.!:&!>*(!.*>!.'4/(, -%%/':!A'/'5)>!#!.:*(?'/:1' 6(,"'JPl'$%!:*.=1'5)>!#!.!:/#2('O%!(8 k!':1'/'5, 6.*0/./W5/M' S44!%'/'(&58_() >*"=' !"#!.0!%*$!1('-.>/$$608'B'HY8'r'mKn'&!kezdése szerint gB'&1%(-$3(-(('!A=*"1'>,../.0-%2'/'JY8'r'mHn'&!0!%#*$!'$%! 1"(1'"=6A#355, 6.*0-(?'>/./:1"('/'JY8'r'mKn' bekezdése szerinti egészségbiztosítási és munka! +_W1/@1' 5, 6.*0-(' >,../.0-%21' 5)>!#!.!:' $%! 1"(1' adózás esetén a vállalkozói kivét, átalányadózás esetén az ,(/.,"=&/"':!A,../W3(-(('5)>!#!.!:'6(,"'O%!(1':!A8'B'"=6A#355, 6.*0' /./W5/' 4/>-"(/' .!A/.,&&' /' :1"1:,.&* ?' /%' !A*$%$*A&1%(-$3(,$1'*$':6"0/! +_W1/@1'5, 6.*0'/./W5/'4/>-"(/'.!A/.,&&'/':1"1:,.&* ':,$<*.$%! !$!8h B' 5, 6.*0' /./W5/' (!4,(' !.>1.!A' :!A!A=!%10' /%' $%5/' /./W5,>/.?' #!' $-0' !$!(&!"' /%' ,(/.,"=&/"' :!A,../W3(-((' 5)>!#!.!:' "!:' * 1' !.' /':1"1:,.&* (?'!%* ('*.!(&!'.*W'/'g:1"1:6:$%/&,.=h8

1

28

1


B':1"1:,.&* 'HIJK_&/"'$%/00*W!$3(!(('!A=*"1'>,../.0-%20'!$!(*"'m/"?':1"('/'"!:'$%/00*W!$3(!((n' JJN'!%! '<- 1"(8' S%6(,"':1"#!"0*WW!"'5, 6.*0-('0!..'O%!("18'Z$':/A/$/&&'/'5, 6.*0/./W'/00- ?'4/'/%',(/.,"=&/"':!A,../W3(-(('5)>!#!.!:'!""*.':/A/$/&&8 SA='XIl_-$'0).($*A,(/.,"='!$!(*"'!%'*>1'PXNI'!%! '<- 1"(-$'&!>*(!."*.'0)>!(0!%10'&!8 S00- '6A=/"1$'/%',(/.,"=&/"':!A,../W3(-(('5)>!#!.!:'P'XNI'III'a('z z'I?H'{'J'KPX'III'a(8'Z$'!%'W-"(-$/"'!A=!%10'/':1"1:,.&* '*>!$3(!((')$$%!A*>!.8 ]/'/'0).($*A,(/.,"='/./@$-"=/&&?'/00- '/./@$-"=/&&'*>!$'&!>*(!.' !$!(*"'*(!.'0!..?'4-A='"!'/':1"1:,.&* '6(,"'0!..5!"'/#2%"18 a1%!(!"#+'0)(!.!%!(($*A!0b o' $%-@1,.1$'4-%%,5, 6.,$1'/#2b |' /./W5,('JH?Ll_0/.'0!..'!.(* 3(!"1 |' :* (*0!'HRl o' "=6A#35_&1%(-$3(,$1'5, 6.*0 |' /./W5,('"!:'0!..'!.(* 3(!"1 |' :* (*0!'JIl o' !A*$%$*A&1%(-$3(,$1'*$':6"0/! +_W1/@1'5, 6.*0 |' /./W5,('LIl_0/.'0!..'!.(* 3(!"1 |' :* (*0!'X?Ll T1"#!%'/':1"1:,.&* !'>!(3(>!'*>!$'>1$%-"=./(&/" }'JJN'III'z'JH'z'J?JHL'z'I?HR' }'JJN'III'z'JH'z'I?J' }'JJN'III'z'JH'z'J?L'z'I?IXL' {'NJL'LKP'}'JKP'XII'}'JRN'NHI'{'RHP'RLP'a('*>!"(! Z$'/00- '!$$*0'$%2'/'HIJK_/$'*>'>,.(-%,$, 2.?'/%/%':1'/'4!.=%!(' /00- ?'4/'/%'!A=*"1'>,../.0-%2':!..!((!':6"0/>1$%-"=&/"',..8' p-"#-.","0?'4-A='4/':,$4-.'&1%(-$3(-((?'/00- '/':1"1:6:'5,6.*0O%!(*$':!A$%;"108']1$%!"'3A='>/"'!%':1"#!"':,$'!$!(&!"'1$8' SA='!>,$'!A=*"1'>,../.0-%2'!A*$%':,$0*"('O%!('5, 6.*0-(?'4/'>/"' :,$4-.':6"0/>1$%-"=/?':1"(4/'"1"@$8 D/.,"' W-"(' !%* (' :!A.!W!(*$?' 4-A=' /' 5/"6, ' J_5*(+.' 4/(,.=&/' .*W+'() >*"='!%('"!:'0!%!.(!':!A

29

B' 5, 6.*0' /./W5/' 4/>-"(/' (->,&& /' 1$' .!A/.,&&' /' :1"1:,.&* ?' <7AA!(.!"7.'/((2.?'4-A='>/"'!'4!(1'KP'2 ,('!.* +':6"0/4!.=!'>/A=' "1"@$8' i,/#,$6.' /' 5, 6.*0-04-%' 0*W!$(' :,$(' (/.,.6"0' /' $%-@4-_ () >*"=&!"8 ~A='(;"10?'4-A='!%'/%* ('>/"'3A=?':! ('/%'*>>*A1':2#-$3(,$-0",.'!./$./('$%! 1"('m/'0*%1 /('%, ,$/0- ':*A'"!:'!.<-A/#-((n'!%' /'41&/'0- 1A,.,$ /'0! 7.8 B%',(/.,"=/#2%,$'!.+"=*('(!4,('"!'/'5, 6.*0-0&/"'0! !$$708 B'<+<-A./.0-%,$U/04-%'0*W!$('(!4,('>/"'!.(* *$'/'5, 6.*0-0&/"8' B%' !.+%+!0&!"' *$%.!(!%!((' 5, 6.*0:* (*0!0' :1"(,5, /' :6(/(-:' &!'/'O%!(!"#+0!(b o' $%-@1,.1$'4-%%,5, 6.,$1'/#2b |' /./W5/' 01%, 2./A' /%' ,(/.,"=&/"' :!A,../W3(-((' 5)>!#!.!:?' amit nem is kell eltéríteni |' :* (*0!'HRl o' "=6A#35_&1%(-$3(,$1'5, 6.*0 |' /./W5/'/%',(/.,"=&/"':!A,../W3(-(('5)>!#!.!:?'#!'.!A/.,&&' /':1"1:,.&* 'UA=?'4-A='/./W5,('"!:'0!..'!.(* 3(!"1? |' :* (*0!'JIl o' !A*$%$*A&1%(-$3(,$1'5, 6.*0 |' /./W5/'/%',(/.,"=&/"':!A,../W3(-(('5)>!#!.!:?'#!'.!A/.,&&' /':1"1:,.&* 'UA=?'4-A='/%'/./W5,('LIl_0/.'0!..'!.(* 3(!"1 |' :* (*0!' Rl' m"!01' /' J?Ll' :6"0/! +_W1/@1' 5, 6.*0-(' "!:' 0!..'O%!("1!n ]/'!A=':6"0/>1$%-"=':!..!((1'!A=*"1'>,../.0-%2"/0'/%',(/.,"=&/"':!A,../W3(-(('5)>!#!.:!'*>1'LII'III'<- 1"(?':1"1:,.&* '(!01"(!(*&!"'W!#1A'/'$%/00*W!$3(!((':1"1:,.&* !'0)(!.!%!((?'/00- ' !%'$%,:$%! ;$3(>!'3A='"*%'01'*>!$'$%1"(!" }'LII'III'z'I?HR' }'JJN'III'z'JH'z'I?J' }'JJN'III'z'JH'z'J?L'z'I?IR {'JKL'III'}'JKP'XII'}'JNK'PNI'{'NJL'NNI'a('*>!"(!8 ]/' /' :2#-$3(,$' !.<-A/#,$ /' 0! 7.?' /00- ' :1"#!"' 5, 6.*0-(' /%' LII'III'a('6(,"'0!..':!AO%!("18

1

30

1


D! :*$%!(!$!"?' 4/' *>' 0)%&!"' ,(/.,"=/#2%2' !A=*"1' >,../.0-%20*"(' :!A$%;"10' /' :6"0/>1$%-"=-#?' /00- ' :!A>,.(-%10' /' 5, 6.*0O%!(*$' !"#5!'1$8 B'01!A*$%3(+'(!>*0!"=$*A!('<-.=(/(2',(/.,"=/#2%2'!A=*"1'>,../.0-%2'/'"=6A#355, 6.*0-('/%',(/.,"=&/"':!A,../W3(-(('5)>!#!.!:' 6(,"'O%!(1':!A?'*$'(! :*$%!(!$!"'O%!(1':*A'/'4/>1'PPPI'<- 1"(-$' !A*$%$*A7A=1'$%-.A,.(/(,$1'5, 6.*0-('1$8'B'01!A*$%3(+'(!>*0!"=$*A;'!A=*"1'>,../.0-%2'$%-@1,.1$'4-%%,5, 6.,$1'/#2('"!:'O%!(8 B'(&58'KJ8'r'mNn'&!0!%#*$!'$%! 1"(?'4/'/%'!A=*"1'>,../.0-%2'0)%*W_'>/A='!#!.!:8' B%',(/.,"=/#2%,$'0/W@$,"'* 1"(!((':,$10'0) '/':!%+A/%#/$,A1' 01$(! :!.+0'@$-W- (5/8'u0'o'1..!(>!'/':!%+A/%#/$,A1'+$(! :!.+0' o'/'5, 6.*0O%!(*$ !'>-"/(0-%2/"'07.)"'$%/&,.=('0/W(/08 B'<+$%/&,.='(! :*$%!(!$!"'1(('1$'/%?'4-A='/':!%+A/%#/$,A1'+$(! :!.+'o'1#!* (>!'/'(!>*0!"=$*A*('/'(, A=*>&!"'0!%#+':!%+A/%#/$,A1' +$(! :!.+(' 1$' o' /' :1"1:,.&* "!0' :!A1'&!>*(!.1'/#/(-00/.?'*$'/%'"!:' * 1'!.'/'X':1..12'<- 1"(-('mA=/0- ./(1./A'1(('>/"'/%')$$%!$':!%+A/%#/$,A1' 01$(! :!.+n?'+'/':!A!.+%+'*>'&!>*(!.*"!0'HI'$%,%/.*0/'6(,"'O%!(8' Z$' >/"' :*A' !A=' 07.)".!A!$' $%/&,.=' ",.608' B%' ,(/.,"=/#2%2' :!%+A/%#/$,A1' 01$(! :!.+' ,.(/.' O%!(!"#+' $%,%/.*0-$' :* (*0;' !A*$%$*A7A=1' 4-%%,5, 6.,$' /%' ,(/.,"=&/"' :!A,../W3(-((' 5)>!#!.:*"!0'JL'$%,%/.*0/8' 1.5. Az átalányadó és az alanyi mentesség p=/0- 1'/%'/%'!$!(?'4-A='/%',(/.,"=/#2%20'/./"=1':!"(!$$*A!('1$' >,./$%(/"/08 S""!0'(! :*$%!(!$!"'$!::1'/0/#,.=/?'#!'/%('(6#"1'0!..'4-%%,?' 4-A='/%',(/.,"=/#2%,$('/%'$%5/_() >*"='/./W5,"'>,./$%(560?':3A'/%' /./"=1'/#2:!"(!$$*A!('/%',*"='/./W5,"'0* 4!(5708


31

T3A' /%' ,(/.,"=/#2%,$(' /%' /%' !A=*"1' >,../.0-%2' >,./$%(4/(5/?' /01"!0'/'&!>*(!.!'01$!&&?':1"('JL':1..12'<- 1"(?'/%'/./"=1'/#2:!"(!$$*A'*>1'P':1..12'<- 1"(-$'&!>*(!.1A'/.0/.:/%4/(28 Kisebb, mint 6 millió

6–15 millió között

Átalányadózás

×

×

Alanyi mentesség

×

Nagyobb, mint 15 millió

T1' () (*"10' (!4,(' /%' ,(/.,"=/#2' /./"=,>/.?' 4/' *>' !.!5*"' /./"=1' :!"(!$$*A!('0* (?'#!'*>'0)%&!"',(.*W1'/'P':1..12'<- 1"(-$'4/(, ('*$' /%',/"?' 4-A=' !A=' ,(/.,"=/#2$"/0' "!:'0!..'(*(!.!$!"'g0)"=>!."1!h'/'0).($*A!1(?'!.!A!"#+'/'&!>*(!.1' "=1.>,"(/ (,$8 B%'L8'$%,:U':!..*0.!('L8'W-"(5/'$%! 1"('>1$%-"('/':/A,"$%!:*.=' /%'/./W"=1.>,"(/ (,$'>!%!(*$* !'>-"/(0-%2'0)(!.!%!(($*A*('&!>*(!.1' "=1.>,"(/ (,$'>!%!(*$*>!.'/00- '(!.5!$3(4!(1?'4/'/%'/#2*>&!" /n'(*(!.!$' 0).($*A!.$%,:-.,$(' m!A=*"1' >,../.0-%20*"(' >,../.0-%21'5)>!#!.!:'$%! 1"(1'/#2%,$(n'"!:'/.0/.:/%?'>/./:1"( &n'/%' ,.(/.,"-$' <- A/.:1' /#2' .!>-",$, /' "!:' 5-A-$6.(' >/A=' !'5-A,('"!:'* >*"=!$3(1?'(->,&&, @n'/'4!.=1'1W/ ;%*$1'/#2'/./"=/0*"(',../"#2'5!..!A;'1W/ ;%*$1'(!>*0!"=$*A'!$!(*"'!A=$%! ;$3(>!'4/(, -%%/':!A'/%'/#2'/./W5,(8 T1"#!%!0&+.'0)>!(0!%10?'4-A='/&&/"'/%'!$!(&!"?'4/'/%',(/.,"=/#2%,$(' >,./$%(2' !A=*"1' >,../.0-%2' ,(.*W1' /%' /./"=1' /#2:!"(!$$*A'* (*04/(, ,(?'$'!:1/(('/%',.(/.,"-$'<- A/.:1'/#2('/%',.(/.,"-$' $%/&,.=-0'$%! 1"('0)(!.!$'!.$%,:-."1?'!((+.'/%'1#+W-"((2.'W*"%(, 0)"=>'>!%!(*$* !?'>/./:1"(',!%!(*$* !'0)(!.!%!((8 B%' /./W"=1.>,"(/ (,$' *>0)%1' >,.(-%,$/' o' &!>*(!.1' "=1.>,"(/ (,$ 2.'W*"%(, 0)"=> !'>/.2',((* *$'o'!$!(*"?'/'0- ,&&/"'>!%!(!((' "=1.>,"(/ (,$(' /' >,.(-%,$(' :!A!.+%+' "/WW/.' .!' 0!..' %, "1?' *$' /%' )$$%!$3(!((' /#/(-0/(' /%' U5' /./W"=1.>,"(/ (,$' "=1(2' /#/(/0*"(' 0!..' &!5!A=!%"18

1

32

1


1.6. Átalányadó és a helyi adó ^!:'@$/0'/'(!.5!$$*A'0!#>** (?'#!':*A1$@$/0'!A='<-"(-$'/#2"!:' /' 4!.=1' /#28' B%' ,(/.,"=/#2%20' 4!.=1' /#2560/(' 0*(<*.!0*WW!"' 1$' :!A,../W3(4/(5,08'p=/0- ./(1./A'/%'!A=10'/'<+$%/&,.=?'/':,$10'W!#1A'/%'!A=$%! ;$3(!((':2#$%! ?'/:1'/'()&&1'/#2%,$1'$%/&,.='/./(('1$' >,./$%(4/(2'.!$%':/5#8 k!'!%!0 +.'0*$+&&'1$'3 -08 B'<+$%/&,.='/'4!.=1'/#20 2.'$%2.2'() >*"='KY8'r_/'$%! 1"(b gQ../"#2'5!..!AA!.'>*A%!(('1W/ ;%*$1'(!>*0!"=$*A' !$!(*"' o' /' mPn' &!0!%#*$&!"' <-A./.(/0 /' 1$' OA=!.!::!.' o' /%' /#2' /./W5/' /' "!((2' , &!>*(!.?' @$)0kentve a) az eladott áruk beszerzési értéke és a közvetített szolgálta(,$-0'* (*0!?'!A=7((!$'o'/'mNnomXn'&!0!%#*$&!"':!A4/(, -%-((/0'$%! 1"('$%,:3(-(('o')$$%!A*>!.?' &n'/%'/.>,../.0-%21'(!.5!$3(*$!0'* (*0*>!.?' c) az anyagköltséggel, #n'/%' /./W06(/(,$?' /.0/.:/%-((' 06(/(,$?' 03$* .!(1' &!"'!.$%,:-.('0)%>!(.!"'0).($*A*>!.8h S44!%' (! :*$%!(!$!"' -.=/"' "=1.>,"(/ (,$$/.' 0!..' !"#!.0!%"1?' :!.=&+.'!%!0'/%'/#/(-0'01"=! 4!(+08'SA=',(/.,"=/#2%2'0*$%3(4!(' &!>*(!.1'"=1.>,"(/ (,$('1$?'>1$%-"('!%'@$/0'/00- '.!$%'!.!A!"#+?'4/' "!:'!%(?'4/"!:'/%'!A=$%! ;$3(!((':2#$%! ('>,./$%(5/8 B' () >*"=&!"' )A()"' 6(,"/?' /' KYeB' r_&/"' -.>/$4/(560' !""!0' $%/&,.=,('1$b gB'KY8'r'mJn'&!0!%#*$*(+.'!.(* +!"''/'$%!:*.=1'5)vedelemadóról szóló törvény szerint az adóévben áta.,"='$%! 1"(1'5)>!#!.!::!A,../W3(,$('m/'(->,&&1/0&/"b' ,(/.,"=/#2%,$n'/.0/.:/%2':/A,"$%!:*.='m!A=*"1'>,../.0-%2?':!%+A/%#/$,A1'01$(! :!.+n'>,../.0-%2?''/%'/#2'/./W5,(' /'mHn?''&!0!%#*$&!"'<-A./.(/0'$%! 1"(''1$':!A,../W3(4/(5/8'


33

mHn' B%' mJn' &!0!%#*$' /n' W-"(5/' $%! 1"(1' >,../.0-%2' !$!(*&!"'/%'/#2'/./W5/'/'$%!:*.=1'5)>!#!.!:/#2 2.'$%2.2'() >*"=' $%! 1"(1',(/.,"=&/"':!A,../W3(-(('5)>!#!.!:'HIl_0/.'")>!.(' )$$%!A!?' /%%/.?' 4-A=' /%' /#2' /./W5/' "!:' .!4!(' ()&&?' :1"(' /' $%!:*.=1' 5)>!#!.!:/#2 2.' $%2.2' () >*"=' $%! 1"(1' o' !' (!>*0!"=$*A&+.'$%, :/%2'o'&!>*(!.*"!0'XI'$%,%/.*0/8h B%' ,(/.,"=/#2%20' (!4,(' $%1"(!' @$/0' /' :,$-#10?' !A=$%! ;$3(!((' :2#$%! ('1$:! 108 [! $%!'!.+<- #6.4/('-.=/"'!$!(?'4-A='/'0).($*A$%,:.,0'&1 (-0,&/"'.!>!%!(570'/'4!.=1'/#2('"- :,.':2#$%! '$%! 1"(?'*$'4/'/'0).($*A!0'%):!'/"=/A0).($*A?'/00- '"!010'/%'/'0!#>!%+&&8'k!'>/5-"' * #!:!$_!'!%%!.'!""=1('&/5.2#"1

!6!#78+29#'1,*:;()-.#(%#&'()&*+(,-%&50-)#25#(#<485%=*25# szabályai B%' ,(/.,"=/#2%,$ /' >/.2' 5-A-$6.($,A' :!A$%;"10?' /%/%' 01%, 5,0' !&&+.'/' !"#$%! &+.?'4/'/':/A,"$%!:*.='"!:'(!.5!$3(1'/'$%,:.//#,$1'm"=6A(//#,$1n'0)(!.!%!(($*A*(8 Az átalányadózás szerint adózó egyéni vállalkozó is köteles /' &!>*(!.' :!A$%! %*$!' * #!0*&!"' /.2'5-A'!.*>7.*$*1A':!A+ 1%"18'D*(!.!$!"'"!:'0!..'+0!('/%' /#24-%'$%,:3(,$&/'>!""1?'#!'/'&1%-"=./((/.' !"#!.0!%"1'0!..?'01%, >/'/%-0/('/%'!$!(!0!(?'4-A='/'>,../.0-%,$'* #!0*&!"',../.0-%,$'!.$%,:-.5/8 B%',(/.,"=/#2%,$'*>*&!"'!$%(!$*A&+.' /%' ,(/.,"=/#2%,$' 1#+$%/0,"/0' :1"#!"' *>*&!"' HI_HI' $%,%/.*0-(' !.$%,:-.("/0'0!..'(!01"(!"18

1

34

1


B%/%?'4/'>/./01'/%',(/.,"=/#2&2.'>1$$%/:!A='0).($*A!.$%,:-.2' >,../.0-%2>,?' /00- ' /%' ,(/.,"=/#2$' 1#!5!' /./((' &!$%! %!((' !$%0)%)0 !'"!:'/./W-%4/('* (*0@$)00!"*$(8 B'>!$%(!$*A!.4/(, -.,$'0/W@$,"'W!#1A'*>!"(!'/%'JeL_!'>!$%10'!.?' (!4,('L'*>'6(,"'/'(!.5!$'0- ,&&1'!.4/(, -.('>!$%(!$*A'!.>!$%108 B&&/"' /%' !$!(&!"?' 4/' /%' !A=*"1' >,../.0-%2' (!>*0!"=$*A!' *>' 0)%&!"' -.=' :2#-"' >,.(-%10?' 4-A=' /' 0- ,&&/"' /.0/.:/%-((' 0).($*A4,"=/#':, '"!:'1..!(1':!A?'/'>,.(-%,$'1#+W-"(5,&/"'/%'*>'!.$+' "/W5, /'>1$$%/:!"+.!A!$!"',('0!..'(* "1!'/'(!>*0!"=$*A*"!0':!A,../.0-%2?'/01'/'XRl_-$'0).($*A,(/.,"=('/.0/.:/%(/?'*>'0)%&!"' akár egyetlenegyszer más tevékenységet is folytat, egész évre :, '@$/0'/'XIl_-$'.!>-",$('/.0/.:/%4/(5/8 Amely adóévben az egyéni vállalkozó az adóév egy részében 01!A*$%3(+'(!>*0!"=$*A!('<-.=(/(2"/0'1$':1"+$7.?'/%'/#2*>1')$%$%!$' &!>*(!.* !' :*A' /' :/A/$/&&' 0).($*A4,"=/#-(' /.0/.:/%4/(5/8' E7.)")$!"' !.+"=)$' !%' /%-0&/"' /%' !$!(!0&!"?' /:10- ' !%' /%' !$!:*"='m/'"=6A#35&/'>-"6.,$n'*>'!.!5*"'() (*"10':!A8'tA=/"1$' /%' !A*$%' *> !' /.0/.:/%4/(560' /' :/A/$/&&' 0).($*A4,"=/#-(?' *$' /'"=6A#35&/'>-"6.,$'6(,"':!"(!$7.7"0'/'5, 6.*0O%!(*$'/.2.?'*$'@$/0' /'PPPI'a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


35

/#2%2",.',./$%(,$/?'#!':!A$%7"(!("1'/%',(/.,"=/#2('"!:'* #!:!$?':! ('/00- '/' 0/(/':!A$%7"(!(*$!'6(,"'"!:'>,./$%(4/(560?'4/':*A'"!:'(!.('!.'/'N'*>8 ]/'/'5-A-$6.($,A/'/%'* (*04/(, '(U..*W*$!':1/(('$%;"(':!A?'*$' 0*$+&&'/%'* (*04/(, (':!A!:!.10?'/00- '1$:*('>,./$%(4/(5/'/%',(/.,"=/#2%,$1'.!4!(+$*A!(8'a!.(*>!'W! $%!?'4-A=':1"#!"'!A=*&',../.0-%28 PÉLDA Te melyik adózási rendszert ajánlanád az ügyfelednek, ha ő egy nyugdíjas ügyvéd, és – – – –

bevétele évi 4 millió forint, költsége évi 1,5 millió forint, áfa hatálya alá nem tartozik (alanyi mentességet kért), egyéb összevonás alá eső jövedelme nincs.

1. Vállalkozói szja szerint, ha nem vesz ki vállalkozói kivétet: Bevétel – költség = 2 500 000 Ft Nyereségadó: 2 500 000 Ft × 0,1 = 250 000 Ft Osztalékalap: 2 500 000 Ft – 250 000 Ft = 2 250 000 Ft Osztalék utáni szja: 2 250 000 Ft × 16% = 360 000 Ft Osztalék utáni eho: 2 250 000 Ft × 14% = 315 000 Ft Egészségügyi szolgáltatási járulék: 12 × 6660 Ft = 79 920 Ft Összes adókötelezettség: 250 000 Ft + 360 000 Ft + 315 000 + 79 920 = = 1 004 920 Ft 2. Vállalkozói szja szerint, ha a nyereségét vállalkozói kivétként kiveszi: Bevétel – költség: 2 500 000 Ft Vállalkozói kivét: 2 500 000 Ft Nyereségadó a nyereségminimum szerint: 4 000 000 × 2% × 16%= 12 800 Ft

1

36

1


Osztalékalap: 0 Ft Kivét utáni nyugdíjjárulék: 2 500 000 Ft × 0,10 = 250 000 Ft Kivét utáni szja: 2 500 000 Ft × 0,16 = 400 000 Ft Egészségügyi szolgáltatási járulék: 12 × 6660 Ft = 79 920 Ft Összes adókötelezettség: 12 800 Ft + 250 000 Ft + 400 000 + 79 920 = = 742 720 Ft 3. Átalányadózás szerint Költségátalány számára: 25% Bevétel – költségátalány = 4 000 000 Ft – 1 000 000 Ft = 3 000 000 Ft Szja-kötelezettség: 3 000 000 Ft × 0,16 = 480 000 Ft Nyugdíjjárulék: 3 000 000 Ft × 0,10 = 300 000 Ft Egészségügyi szolgáltatási járulék: 12 × 6660 Ft = 79 920 Ft Összes adókötelezettség: 480 000 Ft + 300 000 Ft + 79 920 = 859 920 Ft j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m/%/%' /' >,../.0-%21' 01>*(n' :!A4/./#5/' /' (, A=*>' !.$+' "/W5,"'* >*"=!$'0)(!.!%+'.!A01$!&&':6"0/&* '4/>1')$$%!A*"!0'(1%!""=-.@$%- -$,(?'/00- '/'"=6A#35'<-.=2$3(,$,('$%7"!(!.(!("1!'0!..8' B%' !A=*"1' >,../.0-%2' 01>*(5*"*.' :!A-.#4/(2?' 4-A=' !%' @$/0' /'(, A=*>'#!@!:&! *&!"'() (*"10':!A?'!%* ('@$/0'/'#!@!:&! '4/>1' "=6A!..,(,$('0!..'>1$$%/O%!("18 ]/' /' #!@!:&! 1' "=6A#35' !.>!$%(*$*(' 1$' &!0/.06.,.560?' /00- ' .!4!(?' 4-A=' !A=' :1"1:,.&* ' J?L_$%! !$*"!0' :!A*(' *$'


37

-$%(/.*0/./W' 0-:&1",@125,>/.' <-A560' :!A0/W"1' /%' -W(1:,.1$' / ,"=(8 [*.#,"0&!.1'>,../.0-%2"0'/%'!>,>/.'$!:'5, "/'52.?'41$%!"'/'&!>*(!.' KRl_/' .*"=!A!$!"' ()&&?' :1"(' &, :!.=10' :2#-"' $%,:3(-((' /#20)(!.!%!(($*A8 ]/'7A=>*#'>,../.0-%2"0'"!:'(6#"/'/./"=1':!"(!$$*A!('>,./$%(/"1?'/'1$' !,.1$'/.(! "/(3>/'.!""!?' 41$%!"' -((' /' &!>*(!.!' 6(,"1' ,, 2.' *$%.!(!$!"'!A='0*$+&&1'
1

Böröczkyné Verebélyi Zsuzsanna. Bármilyen másolás, sokszorosítás, illetve adatfeldolgozó. Az itt közölt információk kizárólag az olvasó személyes

Recommend Documents