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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b'/#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!-(>>(

8 VÁLASZTHATÓ ÁFASZABÁLYOK

8. FEJEZET VÁLASZTHATÓ ÁFASZABÁLYOK

219

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

8.1. Pénzforgalmi áfaelszámolás A könyv írásakor még nem ismertek azok a statisztikai adatok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

8

220

KISVÁLLALATI ADÓMEGTAKARÍTÁS ABC:JE 2013

!"!"!#$%&#'()(*&#+#,-*./012+)3%#4/+()5.430)456 =& ;23+-#0(*7$8& 579+,$#7,9& 723)5(5& 0/18"53& /99+5-#(7*71*& *+%& '#()& *+& 87)53& 579+,$#7,9& 1,7*9+.,9*& 595.23& *+& *">*7*3)3*4& *& M+5.53"@& *">D,.& *44#0& 4577& $5(,77*;I.*38*%& '*& *& 151@& *+& 5775320.245.& 029+205& $5(.20I.5..5<& K++57& ;,0'!+*$#9*3& 189+#3.& *&B59+50+2958&.5483.5.2B53&751#3,98&D#(,.&*44#0&()*4#0#7'*.D*%& '*&*&12.57,0*.&*+&57*">&029+205&$5(M+5.8<&R5$&$,9&5+%&$83.&*+& egyéni vállalkozók már eddig ismert szabálya azzal az eltérés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

8

=+&27'5.&*&1,7*9+.,9&75'5.@92(2157%&*48 *X&*&441

221

BX&(*+"*9,(8&:277*7&B57-/7"/3&.575;5"5..&75%&(*+"*9,(8&:27C&75.575;5"29&'8,3),B*3&;5"8(&7*4>'57)5&1*()&9+#4,9#9&.*0.>+4#",98&'57)5&1*3&B57-/7"/3%&.#1,BB,& :X&35$&,77&:9@"H&1*()&-579+,$#7,98&57D,0,9&'*.,7)*&*7*..<& =&1,7*9+.,9&.#1,BB8&-57.2.575&*&YZ[P\&]&^YX&B545+"295&9+5083. ?_'*&*+&*">*7*3)&/99+59&.50$2420.2459I.295%&9+#7(,7.*.,93)CD.,9*&-5D2B53&$5(.20I.5..&1*()&$5(.20I.53"@&5775320.24&*">&327467&9+,$I.#..&29&2159&9+83ten göngyölített összege *X& 95$&*&.,0()&3*;.,08&215.&$5(57@+@&3*;.,08&21B53& ténylegesen, BX&95$& *& .,0()& 3*;.,08& 21B53& 299+50J53& 1,0'*.>*3%& 8775.15& ténylegesen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`5335& 1*3& 189+#3.& *& 467-/7"8& .57D59I.298& '57)J& .50$2420.2459I.2954%& 9+#7(,7.*.,93)CD.,9#4&5775320.2458&89%&*33*4&57753205%&'#()&!.,3!4& 35$&4575.45+84&8..'#3&*">M+5.298&4/.575+5..92(<& O..&35$&89&*+&759+&*&420"29%&'#()&$84#0&4577&*+&,-,.&$5(M+5.38%& '89+53& 383:9& 87)53& 4/.575+5..92(<& K()& 48+,0>7*(& 5a;#0.0*& "#7(#+>&1,77*74#+,93*4%&*$57)&-#7)*$*.#9&1899+*8(23)7298&;#+I:8>B*3& 1*3%& 35$& 89& B8+.#9%& '#()& 20"5$59& 5+.& 1,7*9+.*38*%& '89+53& :9*4& *&751#3,98&D#(#9!7.9,(*&.#7>"3*&429@BB8&8"@;#3.0*<

8

222


b509+5&4812.57&89&1*3&5+53&755()9+50J9I.5..&$5(-#(*7$*+,9'#+& 42;59.<& R5$& 4577& M()575$B5& 15338& *+& 20.24'*.,0& 9+,$I.,9*4#0& *+& 83()5359& 6()75.54& *">*7*;D,.%& *33*4& 57753205%& '#()& *+#40*& *&YYc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d c& *+&e-*&.1<&YF<&]&*X&;#3.D*&9+5083.8&20.2459I.2905<&K+)*3&20.2459I.29%&*$57)&9#0,3&*&.50$24&B80.#4B*&*",9*)*3&6()75.& *7*;D,3&1*7>9!7&$5(%&*$57)&*&.50$24&'*.,0#+#..&8"@05&9+>7>& B20B5*",9,0>7& 1*()& 029+75.12.5720@7& *++*7& *& 484/.29957& 053"5745+84%&'#()&*&D#(#9!7.&*&.!7*D"#3D#(#.&75(429@BB&*&'*.,0#+#..&8"@&75D,0.,1*7%&8775.@75(&*+&5775320.24&$*0*"24.*7*3&$5(.20I.292157&$5(9+50+8<&O7)53&;27",!7&*&+,0.12(J&7I+83(6()75.f c& *+&e-*&.1<&GZ<&]&9+5083.8&*">$53.59&4/+/992(53&B57678&20.2459I.2905% c& *+#3& .50$2420.2459I.295405%& 9+#7(,7.*.,93)CD.,9#40*%& *$57)5405& *+& *">*7*3)& *+& ,-*./0123)& 1*7*$87)53& 467/375(59& 053"5745+29.& .*0.*7$*+<& O7)53& *& 4#$;53+,:8>9& 053"9+50%& *+& !.*+,99+5015+298&9+#7(,7.*.,9&$8*..8&467/375(59&9+*B,7)&1*()& *&'*9+3,7.&83(>9,(#40*&20123)59&467/3B/+5.8&*">+,9<&U0"545992(%& '#()& B,0& 5+5405& *& -@9+*B,7)& 9+5083.& 4577& $5(,77*;I.*38& *+& ,-*M+5.298& 4/.575+5..92(5.%& *& 1,7*9+.,93,7& 5$7I.5..& YET&$8778>&-#083.#9&20.24'*.,0B*&B575.*0.#+3*4<

8

=&35$&B57-/7"8&.57D59I.29J&'57)J&9+#7(,7.*.,93)CD.,9#4&89&87)5354%& *+#40*&9+83.23&35$&1#3*.4#+84&*&;23+-#0(*7$8&579+,$#7,9%&:9*4&


223

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g()&'*&5()&4/15.5729&;7<&B5'*D.'*.*.7*33,&1,784&^29&5++57&*&4/15.5729&$5(9+J384X%&*44#0&5++57&5()&8"@B53&*+&,-*M+5.298& 4/.575+5..92(354&89&575(5.&4577&.5338<&L*&*+&5()5+.5.29&505"$23)5& 9+,$!340*&45"15+@&759+%&*33*4&:9*4&/06738&-#(!34< =BB*3&*+&595.B53%&'*&*&4/15.5729&$2(&35$&9+J3.&$5(%&"5&*00*& YFFhH#9&20.24159+.29.&9+,$#7!34%&$2(&35$&*7*;#++*&$5(&*+& ,-*M+5.29.<&=&.,09*9,(8&*">B*3&189+#3.&*+&20.24159+.29&*">*7*;H 5$57@%&$I(&*&B5'*D.'*.*.7*3&4/15.5729&5789$50.&0,-#0"I.,9< K()& 4/15.5729354& $2(& 9+,$#9& 12(48$535.575& 75'5.<& `5,77& *+& *">M+5.29&5()&4/15.5729&5753(5"295&595.23&89%&8775.15&B5'*D.'*.*.7*33*4&$83@967&Î()&*">M+5.29957&D,0X&*+&57216729&89<&i#4H9#4&595.& 75'5.&$2(%&189+#3.&*+&571&$83"5()84327&5()-#0$*<& K+.& $,0& :9*4& 5()& *">'*.>9,(& ,7.*7& 48*"#..& .,D24#+.*.>& I0'*.D*& -5767_

8

224


!"!D!#<#,-*./012+)3%#()5.430)45^)+5.&>#)(90*45%#'02+ =&053"9+50&57@3)5&.5',.%&'#()&*44#0&4577&*+&,-,.&*+&*">'*.>9,(3*4& .#1,BBI.*38%&'*&*+.&*&151@&029+63405&$5(M+5..5<&K+&>08,98&75'5.@92(& *&78418"8.,9&20"542B53<&j*3&*+#3B*3&5()&;0#B72$*<&=&9+,77I.>&-572& *& 9+,$7,.& B0!..>& /99+5(B53& 4577& M3*39+I0#+38& *''#+%& '#()& 27'599634&751#3,98&D#((*7<&K+&*7*;#9*3&:9#0BI.D*&*&78418"8.,98&57@3)6345.<&U9&.50$29+5.5953&5''5+&'#++,&4577&4*74!7,738&*+.&89%&'#()&$57)84&;*0.350057&9+5$B53&$544#0*&M+5.298&'*.,08"@157&"#7(#+!34< L*&*&151@4&-572&k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c&5()2B&-57.2.5754& -533,77,9*&$5775..8&c&*">751#3,98&D#(!344*7<

8

=&751#3'*.>&*">&.5483.5.2B53&*&./0123)&./BB&4812.57.&35$&35159I.%&189+#3.&:9*4&*+&,.',0I.#..&*">&$8*..&75'5.&751#3,98&D#(%&I()& *&;23+-#0(*7$8&579+,$#7,9&:9*4&5+5405&1#3*.4#+84< l#0"I.9!4& $5(& 5+.& *& $#3"*.#.d& 35$& 4577& *& ;23+-#0(*7$8& ,-,.& *74*7$*+38&*44#0%&'*&383:9&,.',0I.#..&*"><&K()&4/+/992(8&.50$24B59+50+29&595.2B53&;27",!7&*&M+5.53"@&*">.&*&.57D59I.29&8"@;#3.D,B*3&$5(&4577&,77*;I.*38%&29&!()*35BB53&*+&8"@9+*4B*3&75'5.&2738& *">751#3,98&D#((*7<&K+&.5',.&-6((5.753&$*0*"&*&9+,$7*&;23+6()8& .57D59I.292.@7< O7)53&595.&75'5.&$2(d c& *&B57-/7"8&-#0"I.#..&*">+,9&*7,&.*0.#+>&6()75.% c& *&.50$248$;#0.% c& *+& C3<& ?9+#7(,7.*.,98$;#0.A%& *+*+& *& 467-/7"0@7& 8(23)B5& 15..& szolgáltatások, c& *&9*D,.&05+989&B50!',+,9<


225

L*&*+&*">*7*3)3*4&*&0,&,.',0I.#..&*">&.5483.5.2B53&4577&*&;23+forgalmi elszámolást alkalmaznia, akkor ide tartozik az eva*7*3).>7&B5-#(*"#..&9+,$7*&89< m& .50$29+5.5953& *+& 51*& 9+*B,7)*8& 9+5083.& M+5.8& *+& *">.%& "5& &9+,$7*B5-#(*">3*4&*+&,-*&9+*B,7)*8&9+5083.&4577&*">751#3,98&D#(,.&$5(,77*;I.*38<&g()&5+.&*+&,-,.&95$&1#3'*.D*&75%&*$I(&*+&51*H *7*3)&029+205&*&12.57,0*.&48&35$&M+5.8< l57$5067'5.&420"29423.%&'#()&'*&$2(&35$&;23+-#0(*7$8&,-,9*3& B5-#(*".*$& 5()& 9+,$7,.& EFYEHB53%& *$805& c& 1*7*$87)53& #4& $8*..&c&35$&()*4#0#7.*$&751#3,98&D#(#$*.%&*44#0&5005&EFYkHB*3& $57)84&9+*B,7).&4577&*74*7$*+38<& =+&*&0#99+&'I0%&'#()&'8,B*&4#0,BB8&*&9+,$7*&.57D59I.298&8"@;#3.D*%& EFYkH.>7& $,0& :9*4& #7)*3& 9+,$7,4& 45067'5.354& *& B51*77,9B*%& *$57)54&;23+6()875(&89&.57D59I.15&1*33*4<& g()&B,0&*&9+,$7*&,-*.*0.*7$,.&EFYEHB53&;23+6()8&.57D59I.29&327467& 89& B5.5'5..5$& 1#73*& *& B51*77,9B*%& EFYk<& D*3!,0& YHD2.@7& $,0& $5(&4577&1,038&*&;23+6()8&.57D59I.29.%&29&:9*4&*44#0&27'5.54&751#3,98&D#((*7< !"!E!#<#94)+5.&45#:+&45+#+#9(9AB1( K$7I.5..5$&$,0&*&4/7.92(15.29&5()539C7),3*4&-#3.#99,(,.<&K$8*..& -#0"!7&57@%&'#()&*&1,7*9+.,9,.&B5D5753.@&*">*7*3)&5+.&*+&@&151@D205& 89&?0,423)9+50I.8A<&=&151@354&*44#0&1*3&751#3,98&D#(*%&*$84#0&*+& 57*">3*4&M+5.298&4/.575+5..92(5< L*&5()&;23+-#0(*7$8&,-,.&1,7*9+.>&*">*7*3)&9+,$7,.&-#(*"&B5%& akkor c& 57*">D,3*4&*&.57D59I.29&8"@;#3.D,B*3&*">M+5.298&4/.575+5..92ge van, c& 3548&;5"8(&:9*4&*&;23+6()8&.57D59I.294#0&1*3&751#3,98&D#(*< L*& 5()& ;23+-#0(*7$8& ,-,.& 1,7*9+.>& *">*7*3)& 9+,$7,.& B#:9,.& 48%& akkor c& 3548&:9*4&*&;23+6()8&.57D59I.294#0&4577&*">M+5.298&4/.575+5..ségének eleget tenni,

8

226


c& 151@D5&;5"8(&*33*4&57753205%&'#()&@&35$&1,7*9+.#..*&*&;23+-#0(*7$8&,-,.%&:9*4&*&;23+6()8&.57D59I.294#0&27'5.&751#3,98&D#(,1*7< K+.&9#4&151@&35'5+$23)5+8%&'89+53&3548&*&M+5.53"@&*">.&*&.23)75(59& .57D59I.294#0&4577&B5M+5.38%&$I(&751#3,98&D#(*&:9*4&429@BB%&*&;23+6()8&.57D59I.294#0&,77&-533<&R548&5()20.57$J53&',.0,3)&$83"53&;23+-#0(*7$8& ,-,9.>7& B5-#(*"#..& 9+,$7*<& î+,$,0*& .#1,BB0*& 89& 420"29%& '#()&$8.&45059&*&9+*B,7)&*&$!34*'57)12"57$8&*4:8>.501&4/+/.._<X n,*",9!7&B8+#3).*7*39,(#.#+%&'#()&$8.&20.634&*+*7*..%&'#()& *+&5775320.245.&,.15..5&1*()&D>1,I0.,4<& !"#$%&'#()&*&$*8&B*348& 053"9+50&$,0&()#09%&29&*+&595.54&./BB92(2B53&*+3*;&$5(2045+84& 5()&!.*7,9%&"5&5+&35$&B8+.#9< W83.& .!"D!4%& *+& 57@75(& 595.2B53& 89& *+& *+& ,-*& 579+,$#7,9,3*4& 3*;D*%& *$84#0& *+& 57@75(5.& ,.159+84& 1*()& D>1,I0D,4<& j89+#3.& #..& *&9+,$7*&C()&89&-#(&57429+6738%&'#()&*+&5775320.24&D>1,I0,9,3*4& 3*;D*&*&9+,$7*&.57D59I.298&8"@;#3.D*<&g()&*&9+,$7*B5-#(*">&;#3.#9*3&.89+.,B*3&1*3&*++*7%&'#()&$84#0&2045+5..&$5(&*&;23+5< =& ;23+-#0(*7$8& ,-,3,7& *& 9+,$7*& 4#0,BB*3& 57429+67%& 29& *+#3& 35$& 9+505;57& *& D>1,I0,9& 3*;D*<& K+20.& 571875(& $83"53& B5-#(*"#..& ;23+-#0(*7$8&,-,9&9+,$7,'#+&3)87*.4#+.*.3#$&4577535&*+&57*">.%& '#()&$84#0&I0.,4&D>1,&*&B5M+5.295$5.<&`0000<&R*&D>%&5+.&23&95$& (#3"#7.*$&4#$#7)*3o& j89+#3.&5+54327&*&:2(54327&3*()#BB&B8+.#39,(#.&*"&*+%&'*&$83"53&'>3*;&^1*()&*">579+,$#7,98&8"@9+*4X&12(23&420634&5()&-#7)>9+,$7*H5()5+.5.29.< !"!F!#G2?-H#5.+H4)?0B

8

R5$&.!"#$%&'#()&*+&5""8(854&*7*;D,3&834,BB&45"15.&4*;.,7&5''5+& *&75'5.@92('5+%&1*()&$5(50@9/"/..&B5335"&*&.!"*.%&'#()&5+.&35$& 3545"& .*7,7.,4& 48<& L*& .5.9+84& *& 053"9+50%& *44#0& 21& 12(23& ^1*()& CD#33*3& *7*4!7>& 1,77*74#+,9#4& *& :2(B5D5()+294#0X& $5(.5'5.5"& *&B5D5753.295"5.< K''5+&189+#3.&$2(&32',3)&83-#0$,:8><


227

!"!#!"!$%&'()*+*,-*.$+/0+&.+$1(*+&' K''5+&*+&,-*./0123)&YZ[P`&]&^kX&B54<&*X&;#3.D*&*"&80,3)$!.*.,9.d ?L*&*+&5775320.24&D>1,I0,9*%&42+'5+12.575%&$5(M+5tése részletekben történik, **X&*&M+5.53"@&*">.&*&029+75.&D>1,I0,9*4#0%&42+'5+12.5754#0%&75(*7,BB&*&$5(M+5.5..&029+75.&505D28(& 4577&$5(,77*;I.*38%& *BX& *&751#3,98&D#(&*&$5(M+5.5..&029+75.&505D28(&()*4#0#7'*.>%& '#()& *+& ?505D28(A& 9+>& D5753.8H5& *+.%& '#()& '*& 5()& 9+,$7,B>7& :9*4& *+& ,-*.*0.*7$*& 1*3& $5(M+5.15%& *44#0& ()*4#0#7'*.>& *& 751#3,98& D#(%& 8775.15&B5,77H5&*&.57D59&*">M+5.298&4/.575+5..92(< `,0&*&./0123)&1*7>B*3&75'5.5..&1#73*&5()20.57$JBB%&8..&*+&579+,$#7,9.&*&9+,$7*&12(/99+5(5&29&*&;23+6()8&.57D59I.29&*0,3),0*&4577&15.I.5.38< =+*+%& '*& *& 9+,$7,B*3& 48+,0>7*(& *33*4& ,-*.*0.*7$*& 3)50& 485()537I.29.%& *44#0& *+& *& B0!..>& /99+5(354& B@& EYhH*%& *+*+& *+& ,-*& /99+5(2354&EYhH*&759+&*&M+5.53"@&*">&*&48B#:9,.>8"*7#3%&29& 533)8&759+&*&751#3'*.>&*">&*&B5-#(*">8"*7#3< U0"5$59& $2(& M()5738& *& ?75(*7,BB& *& $5(M+5.5..& 029+75.A& 48-5D5+2905& *& M+5.53"@& *">& #7"*7,3<& L*& 029+75.M+5.29& 1*3%& *44#0& *&9+,$7*48B#:9,.>&"/3.'5.&C()%&'#()&*&9+,$7*&.57D59&,-*.*0.*7$,.& B51*77D*%&'89+53&5++57&35$&4,0#9I.D*&*+&,77*$#.<&V5&@&'8,B*&M+5.8& be az áfát, és még egy nyilatkozat is ad róla, az sem megoldás *00*%&'#()&*&9+,$7*B5-#(*">&89&27D53&*&.57D59&751#3,98&D#((*7<&R548& $*0*"&*+&*0,3)#9I.,9< =&;23+-#0(*7$8&,-*579+,$#7,9.>7&-6((5.75367%&$,0&4#0,BB*3&89& 420"29&1#7.&*&9+,$7*&;23+6()8&.57D59I.295<&=+&,-*&1899+*8(23)7292'5+&4*;:9#7>">&;23+6()8&.57D59I.29327&57-#(*"#..&*+&*&9+,$7*&89%& *$8.&(*0*3:8,789&1899+*.*0.,9&$8*..&:9*4&029+B53&M+5.354&48<&i*D3#9&8..&35$&053"5745+84&*&./0123)&500@7&*+&595.0@7%&I()&1*7>D,B*3& 5+&89&029+.57D59I.29354&$83@967%&29&8..&89&:9*4&*+&,-*&*0,3)#9&029+2.& 4577%&8775.15&75'5.&B51*77*38<

8

228


K+& *+20.& 759+& 05..535.5953& ;0#B72$,9%& $50.& *& 1899+*.*0.,9& sokszor évekig nyitott tétel a könyvelésben, és így annak áfá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i*D3#9&*&./0123)&95$$87)53&5()2B&$>"#3&35$&467/3B/+.5.8& $5(&5+545.&*&:2(545.<& *7,3&:279+50J&75..&1#73*&*+&*">9+,$!4B*3&89&7,.38&*&1,7*9+.,9.%&$83.&;27",!7&*+&51,9#4*.&*&kH*9&4>"D!4& *7*;D,3<

8

p/3)157@4%&M()575$o =+%&'#()&35$&7,.#"&*&9+,$7,3&*+&5005&1*7>&!.*7,9.%&$2(&35$& D5753.8&*+.%&'#()&383:9o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


229

=& ;23+-#0(*7$8& ,-,.& 1,7*9+.>& 9+,$7*48B#:9,.>4*.& ;5"8(& *00*& 9+505.32$&42038%&'#()&D>7&7,.'*.>&'57)05%&-57.J3@&$>"#3&.63.59924& -57&1,7*9+.,9!4*.<& L*&*&9+,$7,3&0*D.*&1*3&*&$5(D5()+29%&"5&35$&1599+64&29+05%& *44#0&B8+#3)&5()&4#0,BB8&8"@9+*4B*3&4575.45+5..&,-*751#3,9&BI09,(#.&1#3'*.&$*(*&!.,3< =BB*3&*+&595.B53%&'*&*&9+,$7,0*&*&9+,$7*48B#:9,.>&57-575D.8&1*()& 1*7*$87)53&$,9&$8*..&57$!7*9+.D*&-57.63.5.38&*&?;23+-#0(*7$8& 579+,$#7,9A& 48-5D5+29.%& *44#0& *& 9+,$7*& *& 3#0$,7& ,-*579+,$#7,9& *7,& .*0.#+84<& =+*+& *& 9+,$7*48B#:9,.>& *& .57D59I.29& 8"@;#3.D,B*3& *">M+5.2905&4/.575+5..%&$I(&*&9+,$7*B5-#(*">&!()*35+53&*&3*;#3& *">751#3,90*&D#(#9!7.< K+&.*7,3&$5(#7",9&75'5.&*+#4B*3&*+&595.54B53%&*$84#0&*&9+,$7*B5-#(*">&3*()#3&35$&/067&*&;*0.3505&1,7*9+.,9,3*4<&="#..&595.B53&5+& *+&6+75.8&4*;:9#7*.&12(2.&89&D5753.'5.8<&L89+53&*&151@)*3&57*">.&-#(& 4505938%&*48.@7&*&9+,$7*&,-*.*0.*7$*&*+#33*7&751#3,9B*&'57)5+'5.@< K++57&*&;23+-#0(*7$8&,-,9&1,77*74#+,9&.*7,3&$5($53.&5()&6+75.8& 4*;:9#7*.#.%&189+#3.&*"#..&5()&;#-#3.&*&78418"8.,93*4<& i@.< L*&053"9+505953&29&B8+#3)I.#..*3&9+,3"24#9*3&,77I.D*&48&*&9+,$7,4*.&?.215953A%&*44#0&$!7*9+.,98&BI09,((*7&9CD.'*.>< K()&B8+.#9<&i+,$7*B5-#(*">423.&35$&4577&*+&,77I.>7*(#9&*"*.B,+89.&BCD38%&$50.&'*&383:9&0*D.*&*&9+,$7,3&*&$5(D5()+29%&"5&B5335& 1*3&*+&*"*.B,+89B*3&*&:2(%&*44#0&95$&4577&29&35$&89&75'5.&*&9+,$7,.&!.>7*(&D*1I.*38< !"!#!8!$3(45)6$597:';+4'6<$&0=&.>+*)*.;+&'* =& ?;23+-#0(*7$8& 579+,$#7,9A& 48-5D5+29.& .*0.*7$*+>& 9+,$7*& 4#0054:8>D,0*&*&./0123)&467/3/9&9+*B,7).&,77*;I.&$5(< L*&*+&,.',0I.#..&*">&:9/4453%&*44#0& c& *&9+,$7*48B#:9,.>&M+5.53"@*">H:9/445329.&1*77&B5%&$I( c& *&151@&M+5.53"@&*">.&3/157@&.2.57423.&,77I.D*&B5&*&B51*77,9,B*& *44#0%&*$84#0&*+&5775320.24&1899+*.20I.295&$5(./0.2384<

8

230


L*&*+&,.',0I.#..&*">&3@%&*44#0& c& *&9+,$7*48B#:9,.>&.#1,BB8&M+5.53"@&*">.&1*77&B5%&$I( c& *&151@354&.#1,BB8&*">751#3,98&D#(*&4575.45+84& *44#0%&*$84#0&*+&5775320.24&42+'5+12.575&1*()&D>1,I0,9*&$5(./0.2384< =& ?;23+-#0(*7$8& 579+,$#7,9A& 48-5D5+29.& .*0.*7$*+>& 9+,$7*& #7)*3&$>"#9I.,9*&595.23%&*$57)&*&151@&,7.*7&$5(M+5.5..%&*">1*7& 3/157.&5775320.24&1899+*.20I.292157&1*()&.#1,BB8&5775320.24&M+5.292157&35$&D,0%&*+&,7.*7,3#9&9+*B,7)#4&9+5083.&4577&57D,038< K()& *& 723)5(d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

8

L*& *+& *">*7*3)& D#(,77,9,B*3& #7)*3& 1,7.#+,9& 4/15.45+84& B5%& *$57)354&505"$23)5423.&.@75&*">M+5.29&35$&75335&4/15.57'5.@%& *44#0&*+&*+.&$5(57@+@&3*;#3&*&M+5.53"@&*">.&$5(&4577&,77*;I.*38<& b27",!7& EFYkH0*& ;23+-#0(*7$8& 579+,$#7,9.& 1,7*9+.>& *">*7*3)& EFYS<&D*3!,0&YHD2.@7&*7*3)8&*">$53.5992(5.&1,7*9+.<&K44#0&*&EFYk<& 218&.57D59I.298&8"5DJ&20.2459I.2958&!.,3&M+5.53"@&,7.*7,3#9&-#0(*7$8& *">.&EFYk<&"5:5$B50&kYH23&*44#0&89&$5(&4577&,77*;I.*38%&'*&*+&5775320.245.&*&151@&35$&5()537I.5..5&48<& 50$29+5.5953&544#0&*+#40*&*&9+,$7,40*&*&751#3,98&D#(*&89&$5(3)I784%&*$57)545.&*&;23+6()8& .57D59I.29&'8,3)*&$8*..&35$&.!"#..&5""8(&20123)59I.538< #1,BB8&595.54%&*$84#0&9#0#3&4I1678&B51*77,9B*3&053"5+38&4577& *&$2(&35$&053"5+5..&,-,.d c& '*&*+&*">*7*3)&-579+,$#7,98%&12(579+,$#7,98&1*()&423)9+50./07298&57D,0,9&*7,&45067%&*44#0&*&.512453)92(2.&+,0>&*">B51*77,9B*3&4577&9+505;57.5.38&*&M+5.53"@&*">.% c& '*&*+&*">*7*3)&*&.512453)92(2.&9+635.57.5.8%&


231

c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q K71875(&42.&*7.503*.I1*&75'5.d&*&-@9+*B,7)&1*()&*&;23+6()8&.57D59I.29&3*;D*< KBB53&*+&595.B53&20"5$59&*&;23+-#0(*7$8&,-*&9+*B,7),'#+&*+.& '*3(9C7)#+38%&'#()&*+&:9*4&*+.&*+&8"@;#3.#.&'*.,0#++*&$5(%&*$84#0& *+& ,-*& *+& *">'*.>9,((*7& 579+,$#7,90*& 45067<& =& "518+*20.24& -#083.0*&./0.23@&,.9+,$I.,9*&4*;:9,3&189+#3.&.#1,BB0*&89&*+&,-*./0123)&GF<&]&053"5745+2958.&4577&*74*7$*+38< ? 50$24& 20.2459I.295%& 9+#7(,7.*.,9& 3)CD.,9*%& 1*7*$83.& .50$24& p/+/992(53& B57678& B59+50+295& 595.2B53%&'*&*+&*">&*7*;D*&467-/7"8&;23+35$B53&48-5D5-

8

232


+5..%&*&-#083.0*&./0.23@&,.9+,$I.,9'#+&*+.&*&ÊX&B545+"29B53& $5('*.,0#+#..&,0-#7)*$#.&4577&*74*7$*+38%&*$57)& *X&.50$24& p/+/992(53& B57678& B59+50+295%& 8775.@75(& 57@75(& M+5.295& 595.2B53%& 1*7*$83.& *& [F<& ]HB*3& 5$7I.5..& 595.54B53& *&M+5.53"@&*">&$5(,77*;I.,9*4#0%& BX&*+&TG<&]HB*3&5$7I.5..&595.B53&*&9+,$7*&48B#:9,.,9*4#0%& :X&5()2B&595.54B53&;5"8(&*&.57D59I.294#0& 20123)59 7&4/067'*.,0#7'*.>%&'#()&$87)53&595.54B53&9+J384&$5(&*&;23+-#0(*7$8&579+,$#7,9<&K00@7&*&./0123)B53&*&YZ[Pl&]&^YX&B545+"29&I0d ?=&;23+-#0(*7$8&579+,$#7,9&$5(9+J384& *X& *& 3*;.,08& 21& !.#79>& 3*;D,1*7%& '*& *+& *">*7*3)& *&;23+-#0(*7$8&579+,$#7,9.&*&.,0()&3*;.,08&215.& 4/15.@&3*;.,08&2105&35$&4I1,3D*&*74*7$*+38f& BX&*& ;23+-#0(*7$8& 579+,$#7,9& 1,7*9+.,9,0*& D#(#9I.>&20.24'*.,0&$5('*7*",9,3*4&3*;D,.&4/15.@&3*;;*7%& '*& *& .,0()& 3*;.,08& 21B53& *& .23)*"*.#4& *7*;D,3& *& YZ[P\& ]& ^YX& B545+"29& BX& ;#3.D,B*3& 5$7I.5..& -57.2.57& 35$&.57D5967f& :X&*&3*;.,08&21&!.#79>&3*;D,1*7%&'*&*+&*">*7*3)&*&.,0()&3*;.,08& 215.&4/15.@&3*;.,08&21&579@&3*;D,3&35$&$83@967&*&YZ[P`&]& ^YX&B545+"29&*X&;#3.D*&20.57$2B53&4891,77*74#+,93*4f& "X&*+& 57D,0,9& D#(50@9& 57053"57292.& $5(57@+@& 3*;;*7%& '*& *+& *">*7*3)&:9@"H%&-579+,$#7,98%&12(579+,$#7,98&1*()&423)9+50./07298&57D,0,9&'*.,7)*&*7,&45067f& 5X&*+& *">*7*3)& .512453)92(2354& 9+635.57.5.292.& $5(57@+@& 3*;;*7
8

=+&!.#79>&42.&595.0@7&$,0&I0.*$%&544#0&!()*389&B5,77&*&9#0#3&4I1678& *">M+5.298&4/.575+5..92(< =+&579@&',0#$&595.B53&189+#3.&*+&*">*7*3)3*4&383:9&9#0#3&4I1678&*">$5(,77*;I.,98&4/.575+5..92(5<&


233

=&;23+-#0(*7$8&579+,$#7,9&$5(9+J3295&3*;D,.&4/15.@53&.57D59I.5..&6()75.5805&$,0&35$&*74*7$*+'*.D*&*&;23+-#0(*7$8&579+,$#7,9.%&"5&*&$5([email protected]&.#1,BB0*&89&*&;23+6()8&.57D59I.29& *+&80,3)*">< K7@-#0"!7'*.&.5',.%&'#()&$,0&35$&;23+-#0(*7$8&,-**7*3)&*&:2(%& de egy korábban kiállított számla miatt még mindig alkalmazni 4577&*33*4&9+*B,7),.< L*& *& ;23+-#0(*7$8& 579+,$#7,9& *& 1,7*9+.,9& -57.2.57267& 9+*B#..& 20.24'*.,0&.C772;295&$8*..&9+J384&$5(%&*44#0&*+&*">*7*3)&*&;23+-#0(*7$8&579+,$#7,9&1,7*9+.,9,3*4&D#(,1*7&*&$5(9+J329&212.&4/15.@&$,9#"84&3*;.,08&21&12(28(&35$&27'5.<&K+&*+&*7*3)8&$53.5992(& 20.24'*.,0,'#+& 4*;:9#7>">& 9+*B,77)*7& 5()5+@%& *+*+%& '*& EFYkH0*& ;23+-#0(*7$8&,-,.&1,7*9+.#..!34%&"5&21&4/+B53&,.72;D64&*&YET&$8778>9&20.24'*.,0.%&*44#0&EFYSH05&29&EFYTH05&B8+.#9*3&35$&420'5.D64& CD0*<&p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p20"29423.&$5067'5.&-57%&'#()&*+&*+&,-*%&*$8&*&48,77I.#..&9+,$7,B*3&9+505;57%&29&*&151@157&9+5$B53&4/15.5729%&*+&*&9+,$7*&48-

8

234


,77I.,9,1*7&5()&8"@B53&4/.575+5..92(H5&*+&*">'*.>9,((*7&9+5$B53<& W50.&5()9+50&*+&759+%&*+&B8+.#9%&"5&*&9+,$7*&48,77I.,9*4#0&$2(&35$& *+<&p/.575+5..92(&*44#0&759+%&'*&*&9+,$7,.&;23+6()875(&053"5+84< Véleményem szerint valóban ráfért volna a számviteli törvény05&5()&$>"#9I.,9%&'#()&*&4/.575+5..92(54&-#(*7$,B*&5+&89&B575-20D53<&V5&*""8(%&*$I(&5+&383:9&$5(%&*""8(&983:9&$,9&75'5.@92(634<& R5$&4/3)157'5.634&?-277,B*9*3A%&*+*+&B0!..>.&*&4/15.5729"*70*& 29& 35..>.& *+& 20.2459I.2905<& j*()& '*& B59+50+290@7& 1*3& 9+>%& *44#0& B0!..>.&*&9+,77I.>1*7&9+5$B53&29&35..>.&*&4/7.92(05< j*7*'#1*&57&4577&4/3)15738&*&D/1@B53&M+5.53"@&29&D/1@B53&751#3'*.>&,-,4*.&89< =+&5+54'5+&9+6492(59&-@4/3)18&9+,$7,4*.&29&4/3)157298&.2.5leket minden cégnek ki kell alakítani és azt következetesen al4*7$*+38&89<&K''5+&95(I.92(5.&3)CD.'*.&*&4/3)157@;0#(0*$&1*()& 9+6492(&595.23&485(29+I.@&5a:57&.,B7,+*.< U0.2459I.29&4/3)157295&;23+-#0(*7$8&579+,$#7,9&595.23&^*&;23+H -�(*7$8&,-,.&1,7*9+.>43,7Xd

Ssz.

Gazdasági esemény megnevezése

1.

Értékesítés

Tartozik

Követel

számla 311

2 számla 91–92 4799

2

Pénzügyi teljesítés

38

311

3

Áfa átvezetése

4799

467

`59+50+29&4/3)157295&;23+-#0(*7$8&579+,$#7,9&595.23&^*&;23+-#0(*7$8& ,-,.&1,7*9+.>43,7&29&*&;23+-#0(*7$8&,-,9.>7&9+,$7,.&B5-#(*">3,7&89Xd

8

Ssz.


1.

Beszerzés

Tartozik

Követel

számla 2 számla 1/2/5/8 3689

454


Tartozik

235

Követel

Ssz.


2

Pénzügyi teljesítés

454

38

3

Áfa átvezetése

466

3689

számla

*7,3&5()20.57$J%&'#()&*&SrZZ&29&*&k[GZ&*+&,-*,.15+5.298&9+,$7,4*.&D5753.8< K++57& *& $5(#7",99*7& *33*4& 759+& (#3"D*%& *48& 35$& .!"& 15()59& .2.57.& ,-**3*78.84,B*& 4/3)15738<& W,0;5"8(& $83"42.& 595.B53& *& k<& (*+"*9,(8&595$23).&15()59&.2.57423.&4577&0/(+I.538&C()%&'#()&,-*H B51*77,9&*3*78.84,D,B*3&89&B5335&75()53< n5$275$&29&BI+#$&B5335%&'#()&*&4/3)157@;0#(0*$#4&./BB92(5&42;59&1*7*$87)53&$5(#7",9.&*"38&5005&*&;0#B72$,0*<

8.2. Alanyi adómentesség Az alanyi adómentesség a legkisebb vállalkozások számára nyit1*&,77>&75'5.@92(<&j*7>D,B*3&*&12(-57'*9+3,7>4&-572&20.2459I.@4354& 150953)42;5992(5.& 95(I.%& '*& 35$& 4577& *+& ,-,.& -579+,$I.*38*<& K()&9+#7(,7.*.,9&I():9>BB&.!"&75338< Természetesen az alanyi adómentességet választó adóala3)#4& 9*D,.& B59+50+29584& ,-,D,.& 95$& .!"D,4& 751#3,9B*& '57)5+38%&5+20.&5+&*+&57@3)&B8+#3)#9&595.54B53&+9!(#0#"84%&"5&*&-#()*9+.>4& -572& ./0.23@& 20.2459I.29327& $2(& $83"8(& $5(208<& L*& *&4/7.92(54&D5753.@9&029+5&35$&.*0.*7$*+&,-,.%&*44#0&48-5D5+5..53&57@3)/9< Az alanyi mentesség választásának azonban van egy elég ala:9#3)&20.24'*.,0*%&$2(;5"8(&*+20.%&'#()&35&.#0+I.9,4&*&;8*:8&189+#3)#4*.&5+54&*&1,77*74#+,9#4<&=&;8*:8&9+5($539&+/$2.&75-5"@& 1,77*74#+,9#4& :9*4& ,-*& -579+,$I.,9*& $5775..& 20.2459I.'5.354%& I()& 5+53&*7*:9#3)&c&[&$8778>&-#083.#9&c&20.24'*.,0&$5775..&35$&.!"3*4& D5753.@9&50@.&42;1895738<

8

236


!7!"!#<#94)+5.&454*+B#/()&-&()(% =+&,-*./0123)&YGG<&]&^YX&B545+"295&9+5083. ?=7*3)8&*">$53.5992(&*BB*3&*+&595.B53&1,7*9+.'*.>%&'*&*+&*">*7*3)&E<&]&*X&;#3.D*&9+5083.8&/99+59&.50$2420.2459I.295%& 9+#7(,7.*.,93)CD.,9*& -5D2B53& $5(.20I.5..&1*()&$5(.20I.53"@&5775320.24354&c&-#083.B*3& 48-5D5+5..&29&2159&9+83.53&(/3()/7I.5..&c&/99+5(5& *X&95$&*&.,0()&3*;.,08&215.&$5(57@+@&3*;.,08&21B53&.23)75(5sen, BX&95$& *& .,0()& 3*;.,08& 21B53& 299+50J53& 1,0'*.>*3%& 8775.@75(& ténylegesen 35$&'*7*"D*&$5(&*&ÊX&B545+"29B53&$5('*.,0#+#..&-579@&20.24'*.,0.<& =+&*7*3)8&*">$53.5992(&1,7*9+.,9,0*&D#(#9I.>&-579@&20.24'*.,0&5BB53& *& B8+#3)#9& ÊX& B545+"29B53%& EFYkH.>7& [& FFF& FFF& -#083.3*4& $5(-5757@&;23+/99+5(<&

8

W8&.*0.#+84&B575&5BB5&*+&20.24B5q R)871,3.*0.,98& 4/.575+5..92(.@7& -6((5.75367& $83"53& 9+,$7,.& 8()575$B5&4577&15338%&*$8.&*&1,77*74#+,9&48B#:9,.#..< =+*+%& '8,B*& 15+5.& 5()& 5()238& 1,77*74#+>& B512.578& 3)871,3.*0.,9.%&'8,B*&1*3&*+&9+D*H./0123)B53&B512.57423.&48+,0>7*(&*+%&*$8& ;23+6()875(&89&.57D5967.< =+&*7*3)8&$53.5992(&20.24'*.,0,B*&*+&/99+59&48B#:9,.#..&9+,$7,.&B5&4577&9+,$#738< i*D3#9& 57@-#0"!7.& $,0& #7)*3& 595.%& '#()& *+& *"#..& 9+,$7*& 95$& *+&9+D*HB*3&35$&4575.45+.5.5..&*">*7*;#.%&'89+53&$2(&35$&./0.23.& $5(&*&;23+6()8&.57D59I.29%&95$&;5"8(&*+&,-,B*3%&$50.&$2(&35$& D/..&57&*&ST<&3*;<&=+&*7*3)8&$53.5992(&$2(89&$5(9+J3.%&$50.&5+545.&*&9+,$7,4*.&89&M()575$B5&1215&*&1,77*74#+>&./BB&$83.&[&$8778>& -#083.#.&9+,$7,+#..&48< R2++64&*&4I167&$*0*">&.2.57545.&89<&=+&20.24'*.,0B*&35$&.*0.#+84&B575d c& *&1,77*74#+,9B*3&'*9+3,7.&.,0()8&59+4/+/4%&8$$*.508,789&D*vak értékesítése,


237

c& B52;I.5..&83(*.7*3&^83(*.7*3029+X&29&5''5+&.*0.#+>&-/7"029+75.& értékesítése, amelynek s& 579@& 053"57.5.299+50J& '*9+3,7*.B*12.575& $2(& 35$& ./0.23.& meg, vagy s& 579@&053"57.5.299+50J&'*9+3,7*.B*12.575&$5(./0.23.%&"5&*+& *00*&D#(#9I.>&'*.>9,(8&53(5"27)&D#(50@05&5$5745"295&29&*+& értékesítés között még nem telt el 2 év, c& 2;I.298&.5754&^.5754029+X&20.2459I.295%&'*&*+#4&35$&*&1,77*74#zás tárgyi eszközei c& GT<& ]& ^YX& B545+"295& 9+5083.8& *">$53.59& .50$2420.2459I.29%& 9+#7(,7.*.,93)CD.,9% c& G[<&]&^YX&B545+"292354&*XH(X&;#3.D*8&9+5083.8&*">$53.59%&485(29+I.@&D5775(J&9+#7(,7.*.,93)CD.,9% c& NOj<&-5D5+5.B53&9+*B,7)#+#..&D#(,77,9C&*">*7*3)3*4&*&$5+@gazdasági tevékenysége körébe tartozó termékértékesítése, 9+#7(,7.*.,93)CD.,9*& -5D2B53& $5(.20I.5..& 1*()& $5(.20I.53"@& 5775320.24< U0"5459%&'#()&*&?.,0()8&$53.59A&.512453)92(B@7&35$&$*0*"&$83"53&.512453)92(&*+&*7*3)8&$53.5992(&'*.,0,3&4I167<&`575&4577&9+,$I.*38&*+&20.24'*.,0B*&;7<&*+&83(*.7*3HB20B5*",9.&*33*4&57753205%& '#()& 35$& 1,7*9+.!34& 0,& *">4/.575+5..92(5.%& .5',.& *">$53.5953& -#(!34&9+,$7,+38< =&B5D5753.29.&*+&*0.<&9+5083.&4577&$5(.5338%&*$8&*&$,0&$J4/"@& 1,77*74#+,9#43*4&"5:5$B50&kYH8&'*.,08"@.&D5753.<& 50$29+5.5953& *+&CD#33*3&*7*4!7>&.,09*9,(#4&*+&*7*4!7,94#0&89&1,7*9+.'*.D,4&*+& *7*3)8&$53.5992(5.< i;5:8,789&9+*B,7)423.&89&-57-#('*.>&*+&51,9#4&75'5.@92(5<&`,0& $J4/"@&*">*7*3)#40>7&1*3&9+>%&*+&,-*&9+5$;#3.D,B>7&?CDA&:2(54%& I()&'*&@4&21&4/+B53&72;354&48&^1*()&59354&48X&*+&51,B>7%&*44#0&@4& 21&4/+B53&89&1,7*9+.'*.D,4&*+&*7*3)8&$53.5992(5.<&O(*+&5+&.50$29+5.5953&*44#0&89%&'*&4*.,.&1,7*9+.&*&4#0,BB8&51**7*3)d&*+&,7.*7,3#9& -#0(*7$8&*">&9+5$;#3.D,B>7&CD&*">*7*3)3*4&$83@967354<& K+&*&()*4#07*.B*3&*+.&D5753.8%&'#()&21&4/+B53&*+&5()9+50J9I.5..&1,77*74#+,98&*">B>7%&*+&51,B>7&4*.,B*&,.72;@&1,77*74#+,9#4&21& 4/+B53&89&1,7*9+.'*.D,4&*+&*7*3)8&,-*$53.5992(5.<

8

238


!7!7!#L&&-1-5#+.#+)+*?%#3(*&(55-21( R2',3)& 4#3402.& ;27",3& 45059+.67& 15+59964& 12(8(%& '#()& $87)53& számlát kell kibocsátani annak a vállalkozásnak, aki korábban 35$&*7*3)8&$53.59&1#7.< !2!2!"!$DE4'09)$6)6.>A$5*.+*'0* K()&*">*7*3)&EFYEHB53& $2(& *+&,-*4/0B5&.*0.#+#..%&EFYkH.>7&189+#3.&*7*3)8&$53.5992(5.&1,7*9+.#..<&=BB*3&*+&595.B53%&'*&EFYkH B*3&9+,$7,+&48&5()&EFYEH59&.57D59I.298&8"@;#3.C&6()75.5.%&420"2959& 75'5.&*+&,-*&$20.245< =+&*">9+,$*&YH5905&1,7.#+#..%&I()&*+&89&420"29%&'#()&5(),7.*7,3& -57&4577H5&9+,$I.*38&*+&,-,.< =&9+,$7*&48B#:9,.,9,3*4&3*;D,3&$83"5348354&*+&20123)59&*">9+,$,.&4577&-57.63.5.385%&I()&3548&89&YH59&*">9+,$,.&4577&'*9+3,738*<& j89+#3.&*+&*7*3)8&$53.5992(&8"@9+*4,B*3&48,77I.#..%&"5&$2(&*+& *7*3)8&$53.5992(&8"@9+*4,.&$5(57@+@53&.57D59I.5..&6()75.05&1#3*.4#+>&9+,$7,B*3&,-,.&4577&-579+,$I.*38*&29&*&.57D59I.294#0&20123)59& *">$20.245.&4577&*74*7$*+38*< EFYk&D*3!,0D,B*3&.5',.&EFYEH59&.57D59I.298&8"@;#3..*7%&YH59&,-*H 4>""*7&29&,-,1*7&3/157.&20.24J&9+,$7,.&4577&48B#:9,.*38< =&-@&9+5$;#3.&.5',.&*+&,-*&9+5083.8&.57D59I.298&8"@;#3.<&K+.&4577& 32+38&*44#0&89%&'*&5()&-#7)*$*.#9&.57D59I.29J&9+,$7*&45067&48,77I.,90*&EFYkH*9&M+5.298&'*.,08"@157<&=+&,-*&$5(M+5.292354&8"@;#3.D*&EFYkH0*&5984&*+&TG<&]&*7*;D,3%&29&5BB53&*+&8"@;#3.B*3&$,0&*7*3)8&$53.59&*&1,77*74#+><&=&9+,$7,.&.5',.&*+&*7*3)8&$53.59&9.,.!90*& .5483.5..57&,-*&327467&4577&48,77I.*38<

8

=44#0%& '*& 5+& *& -#7)*$*.#9& .57D59I.29J& 9+,$7*& $2(& EFYEHB53& 75..&48,77I.1*%&"5&*&M+5.298&'*.,08"5D5&EFYkH0*&5984%&*44#0&*&48,7lított számlát az adóalanynak áfamentes számlára kell módosí.*38*<


239

!2!2!2!$F=409)$6)6.>A$5*.+*'0* O7)53&595..57&89&.*7,74#+.!34&9+2;&9+,$$*7&*+&8"23%&29&$2(&57@-#0"!7'*.&21&4/+B53&89<&L89+53&*&4*.*&1,7*9+.,9,1*7&,-*1,7*9+.,9.&89& .5338&4577%&29&4/33)53&*+&*7*3)8&$53.5954&.,B#0,B*3&.*7,7'*.D!4& $*(!34*.< =&9+8.!,:8>&*+%&'#()&EFYEHB53&51**7*3)&EFYkH.>7&*&4*.*&$5775..& *7*3)8& $53.5992(5.& 420<& EFYk<& D*3!,0& rH23& 48,77I.& 5()& EFYE<& "5H :5$B50&EGH8&.57D59I.29J%&,.!.*7,9#9&9+,$7,.<&=&9+,$7*&5775320.245& EFYkHB*3&-#7)84&B5&*&.,09*9,('#+< =+*+%&*&.57D59I.29&8"@;#3.D,B*3&51**7*3)%&*&9+,$7*&48,77I.,9*4#0& 29&*&;23+&B52045+2954#0&*7*3)8&$53.59&4*.,9< =+&51*./0123)&Yk<&]H*&9+5083.&*&.57D59I.294#08&*">$20.24457&4577& *&9+,$7,.&48B#:9,.*38*%&$8157&*+&6()75.5.&$2(&51**7*3)423.&.57D59I.5..5< K+&189+#3.&*00*&89&1,7*9+.&*"%&'#()&'*&51,9&.57D59I.290@7&1*3&9+>%& *44#0&*+.&*&EFYE<&218&51*B51*77,9B*3&4577&9+505;57.5.385< K+&51*./0123)&G<&]&^rX&B545+"295&9+5083.d =&9+,$18.570@7&9+>7>&./0123)&'*.,7)*&*7,&35$&.*0.#+>&*">*7*3)&595.2B53&*+&51*&*7*;D,3*4&$5(,77*;I.,9*4#0& *+& /99+59& B512.57.& 3/1578& *+& *+& /99+5(%& amelyet az adóalany az általa kibocsátott bizonylat *7*;D,3&*+&*">*7*3)89,(*&$5(9+J3295&3*;D,8(&$2(& 35$&9+50+5..&$5(%&8775.15&*+&*&r<&]&^rX&B545+"295&*7*;D,3&95$& $83@967.&5""8(&B512.57354<& 5',.& *& 9+,$7*& 457.205& .5483.5..57& YH59& *">9+,$& $5775..%& "5& ,-,.& .*0.*7$*+>%&51**7*;B*&.*0.#+>&B512.57354&4577&.5483.538< !7!;!#<)+*?%#+=>3(*&(5#&412?%#(5.BK.#-1&-B(5C&-5( `,0&*+&*7*3)8&$53.5992(5.&9#4*3&C()&D5()+84%&'#()&*+&,-,.&57& 75'5.& -575D.538%& 5+& 3*()#3& 9#4& 595.B53& 35$& 8(*+<& K005& *+& 5()84& ;27"*&*&.,0()8&59+4/+/4&20.2459I.295<

8

240


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hH#9& 751#3,98&',3)*"&FhH0*&./0.23@&:9/4453295&$,0#+'*.)*3&57.2029.%&$57)&$5('*7*"D*&*&YF&5+50&-#083.#.<& =+&8"5&1#3*.4#+>&9+*B,7).&*+&,-*./0123)&YkT<&]H,B*3G*9'*.D!4d ?=BB*3&*+&595.B53%&'*&*+&*">*7*3)&.50$245.&.,0()8& 59+4/+423.& '*9+3,7& 1,77*74#+,9,3& B5767%& *& .,0()8& 59+4/+& 053"57.5.299+50J& '*9+3,7*.B*12.572354& '>3*;D,.>7&45+"@"@53& *X&83(>&.,0()8&59+4/+&595.2B53&[F&'>3*;8(%& BX&83(*.7*3&.,0()8&59+4/+&595.2B53&;5"8(&ESF&'>3*;8(& .50D5"@&.*0.*$B*3&*+&*">*7*3)&*">751#3,98&D#(,.&c&*+&*">751#3,98& D#(& ()*4#07,9*& 5()2B& -57.2.5758354& 92057$5& 327467& c& *+& 5& ]& 29& *& Yk[<& ]& 053"5745+2958354& M()575$B512.572157& ()*4#0#7'*.D*
8

W8&./0.2384&.5',.&5()&751#3,98&D#(&$5775..&1,9,0#7.&.,0()8&59+4/++57%&'*&*7*3)8&$53.5992(5.&1,7*9+.!34q Y<&=&1,9,07,94#0&c&$2(&,-**7*3)423.&c&27634&YFFhH#9&751#3,98& D#(!344*7<&b27",34&9+5083.&5+&75()53&EFYEHB53%&29&5()&TFF& 5+50&-#083.&t&YkT&5+50&-#083.&/99+5(J&35$&83(*.7*3&.,0()8&59+4/+0@7&1*3&9+>< E<&EFYE&12(23&*7*3)8&$53.5992(5.&1,7*9+.!34< k<&EFYk<&"5:5$B508&8"@9+*4B*3&053"5+38&4577&*&YkT&FFF&P&T&u u&Er&FFF&l.&,-*&4/.575+5..92(5.< S<&EFYS<& "5:5$B508& 8"@9+*4B*3& c& $2(& $83"8(& *7*3)8& $53.59& $83@92(&$8*..&c&CD0*&053"5+38&4577&*+&505"5.875(&751#3.&,-*& 5()/./"2.%&*+*+&Er&FFF&l.H#.<


241

T<&L*&5+.&*+&59+4/+.&EFYT&21&4/+B53&20.2459I.D64%&*44#0&*+&59+4/+&57*",98&,0*&,-**7*;#.&42;5+< [<&EFYT<&21&12(23&$,0&383:9&*+&59+4/+&*&.!7*D"#3!34B*3%&I()& 5005&*+&2105&c&29&*&.#1,BB8*40*&95$&c&95$$87)53&,-*4#0054:8>.& 35$&4577&5712(5+38< =+&21&12(8&4#0054:8>.&*44#0&4577&5712(5+38%&'*&*+&c&35$&83(*.7*3& .,0()8&59+4/+/4&595.2B53&c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icsit visszatérve még az alanyi mentes vállalkozók tárgyi esz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q

8

242


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p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

8

K()&4/+/992(8&*">*7*3)&$5(053"57@.&*7*;!7&1215&5+&*&4/15.45+@&72;29545.&D5753.8d Y<&p/+/992(8&*">9+,$#.&48&4577&1,7.*38< E<&=&48,77I.*3">&9+,$7,3&!.*738&4577&*00*%&'#()&*+&*">&M+5.29205& *&151@&*&4/.575+5..%&!()*3*44#0&*+&*7*3)8&*">$53.59&$83@92(5.&.87#9&-57.63.5.38< k<&i#0#3& 4I1678%& '*18& ()*4#089,(C& ,-*B51*77,9.& 4577& *"38%& *$8& *+.&D5753.8%&'#()&$83"53)*3&'>3*;0>7&B51*77,9.&4577&*"38%& $57)B53& 87)53& 6()75.& ./0.23.<& O(53%& B,0$87)53& -!0:9*& 89%& *&B51*77,98&()*4#089,(&3#0$,7&9+*B,7)*8.>7&-6((5.75367&'*18& B51*77,9.&4577&B5*"38<


243

S<&v99+59I.@&D5753.29.&89&*"38&4577%&8(*+#"1*&*&B51*77,9&()*4#089,(,'#+%&5+.&89&'*1#3.*<& =+& $,0& :9*4& '*B& *& .#0.,3%& '#()& 5+53& 9+#7(,7.*.,9#4& 20"542B53&./0.23.&B59+50+2954&.5483.5.2B53&*+&*">751#3,98&D#(*&^*4,0& arányosítottan is) is megnyílik az alanyi adómentes szolgálta.>3*4<& w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c&E%T&$8778>&-#083.#.&c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i*D3#9& 35$& .C7& 9#4& #7)*3& 4/+/992(8& .*(,77*$& 1*3%& *'#7&3*()#BB&*+&,-*4!7:9%&$83.&3,7!34<

8

244


!7!I!#<.#+=>+)+*?%542#3(25.J*-5( 50$29+5.5953& *+& *7*3)8& *">$53.5992(& $5(9+J384%& '*& B5D5753.D64%&'#()&*&4/15.45+@&3*;.,08&2105&35$&4I1,3D!4&*74*7$*+38<&K+.& *+&*">'*.>9,('#+&*+&*0.<&9+5083.8&9+*B,7)#4&*7*;D,3&4577&$5(.5338%& $2(;5"8(&"5:5$B50&kYH8(< L*9#37>*3& 42+53-541@& *& $5(9+J329& *BB*3& *+& 595.B53& 89%& '*& *+&20.24'*.,0.&.C772;D64<&K''5+&*+#3B*3&M()5738&4577&*+.&89%&*$8& 383:9&*+&20.24'*.,0B*3&^;7<&.,0()8&59+4/+&20.2459I.295X%&8775.15&*+.& 89%&'#()&$8&*+%&*$8.&B575&4577&9+,$#738&^;7<&*&48&35$&M+5.5..&9+,$7,4*.&89X< O7)534#0& *+& *& 9+,$7*& -#(& 57@9+/0& 3#0$,7& ,-*9+*B,7)& 9+5083.& *">+38%&*$577)57&$5('*7*"3,34&*+&20.24'*.,0.< L*&;7<&5""8(&1#7.&T&$8778>&-#083.#9&B512.57634%&29&48,77I.!34&5()& Y%E&$8778>&-#083.#9&9+,$7,.%&*44#0&5+53&9+,$7,0*&$,0&.57D59&5(29+2B53&,-,.&4577&-579+,$I.*3!34< L*&$5(9+J3.&*7*3)8&$53.59&9.,.!9!34%&*44#0&48:98.&1,038&4577%& $I(&CD0*&1,7*9+.'*.D!4<&L*&/39+,3.!34B>7&48D5753.45+.634%&*44#0& *&4/15.45+@&B5D5753.45+298&'*.,08"@&5()&21&$C71*&1*3%&.5',.&21& 12(2157& B5D5753.'5.D64%& '#()& CD0*& *7*3)8& $53.5954& 9+505.3234& 75338< L*&189+#3.&*+&20.24'*.,0&.C772;295&$8*..&59634&48&*+&*7*3)8&$53.5954&.,B#0,B>7%&*44#0&*&$5(9+J329&212.&4/15.@&$,9#"84&3*;.,08& 21&12(28(&35$&1,7*9+.'*.D!4&CD0*< L*&;27",!7&EFYkHB*3&$5('*7*".!4&*+&20.24'*.,0.%&*44#0&EFYS& 29&EFYT&B8+.#9*3&,-**7*3)423.&-#(&57.5738<&Q5(4#0,BB*3&EFY[H0*& (#3"#74#"'*.!34&CD0*&*&$53.5992(53%&'*&*&B512.578&20.24'*.,0#4& 75'5.@12&.59+84< !7! !#L/+H(9+))45%#2?+B01%542

8

K''5+&*+&*">+,9&053"D20@7&9+>7>&./0123)&Y<&9+,$C&$5772475.2354& k<"X&;#3.D,.&4577&57#71*93!34d


245

?=+&*7*3)8&*">$53.5992(5.&1,7*9+.>&*">*7*3)%&48+,0>7*(&*">751#3,90*&35$&D#(#9I.>&.512453)92(5.& -#7).*.>& *">*7*3)%& 1*7*$83.& *& 48+,0>7*(& $5+@(*+",9,(8&.512453)92(5.&-#7).*.>&467/375(59&D#(,77,9C& adóalany az általános forgalmadó-bevallási kötele+5..92(2354&$83"53&595.B53&'*18&()*4#089,((*7&.59+&575(5.M+5.298&4/.575+5..92(&4575.45+84%&*44#0&*+&*00*&59@&,-,.&*&.,0()'>3*;#.&4/15.@&EFH,8(&B5&4577&1*77*38& 29&B5&89&4577&M+5.38< =$57)84&'>3*;B*3&35$&4575.45+84&,-*4/.575+5..92(%&*44#0&.50$29+5.5953&3!77,9*3&95$&4577&,-*B51*77,9.&B5*"38< R545"&$83"53&,-*$53.5992(5.&1,7*9+.>&6()-575"&'*1#3.*&'#++*&*&9+,$7,8.q&W50.&'*&!.>7*(&159+5"&29+05%&'#()&;7<&35$&$5(-5757@53&9+,$7,+#..&5()&.,0()859+4/+H20.2459I.29.%&*44#0&$,0&:9*4& 42915&.!"#"&*&4/.575+5..92(5.&.57D59I.538< *7,3& *+& *"$8389+.0,:8>& 5()9+50J9I.295& D5()2B53& 0,-2035& 5005& *&9+*B,7)0*&89&5()&$>"#9I.,9<

8.3. Ingatlanok választható áfaszabályai =+& 83(*.7*3#44*7& 4*;:9#7*.#9& ,-*9+*B,7)#4& EFFGH.>7& *7*;15.@53& $5(1,7.#+.*4<&=+>.*&$,0&9#4H9#4&21&57.57.%&I()&*&1,7*9+.,9&B5D5753.295&29&*+!*3&./0.23@&48D5753.45+29&89&-57$5067'5.<& =&-@9+*B,7)&*7>78&57.2029.&*+&,-*./0123)&GG<&]H*&.59+8&75'5.@12%& $57)&9+5083.d ?=&G[<&]&^YX&B545+"292.@7&57.20@53&*&B57-/7"/3&3)871,3.*0.,9B*&15..&*">*7*3)&*+&,77*$8&*">'*.>9,(3*4& .5..& 57@+5.59& B5D5753.295& *7*;D,3& "/3.'5.& C()& 89%& '#()& *X&*&G[<&]&^YX&B545+"292354&DX&29&4X&;#3.D,B*3&5$7I.5..&.50$2420.2459I.292.%&8775.@75(& BX&*&G[<&]&^YX&B545+"292354&7X&;#3.D,B*3&5$7I.5..&9+#7(,7.*.,93)CD.,9,.& *">4/.575992&.59+8
8

246


=+&5$7I.5..&DX&29&4X&;#3.&*+&20.2459I.290@7&9+>7%&$I(&*+&7X&;#3.B*3& *&B20B5*",90*&.*7,7!34&9+*B,7)#+,9.<&K+.&*&42.&(*+"*9,(8&595$23).& 4577&.5',.&18+9(,73!34&*&1,7*9+.,98&75'5.@92(54&4*;:9,3< !;!"!#<.#%*2+&)+*OH-1H(+=45#-5#+.#4/+ =&-@9+*B,7)%&*+*+&*+&,-*./0123)&G[<&]&^YX&B545+"295&9+5083.d ?W53.59&*+&*">&*7>7d *+& 83(*.7*3& ^83(*.7*3029+X& B20B5*",9*%& '*9+#3B20B5*",9*7&0/(./3&.59+&5()&4812.57.&89d ?=+&^YX&B545+"29&7X&;#3.D*&35$&*74*7$*+'*.>d *X& *&4505945"57$8&9+,77,9'57)H9+#7(,7.*.,9&3)CD.,sának biztosítását szolgáló bérbeadásra; BX& *&4/+7545"298&59+4/+&57'57)5+292354%&;*04#7,sának biztosítását szolgáló bérbeadásra; :X&*+&83(*.7*33*7&.*0.>9*3&/99+54/./..&(2;%&5()2B&B5053"5+29& bérbeadására; "X&*&9+2-&B20B5*",9,0*&*">4/.575+5..92(<&=+&*">4/.575992&.2.57&.5',.&*+.&D5753.8%&'#()&*&B20B5*",9.& ,-,9*3& 9+505.3234& 9+,$7,+38<& =& B20B5*",9& *">4/.575992& .2.57205& *&.512453)92(&45+"5.54#0&1*()&$83"53&21&579@&3*;D,.>7&1*3&75'5.@92(<&l#3.#9%&'#()&*&B5D5753.29&*&.512453)92(&45+"5.5&57@..&1*()& *&.,0()215.&$5(57@+@&21&"5:5$B50&kYH8(&$5(&4577%&'#()&./0.23D53< K+& (#3"#.& D5753.'5.& 595.75(& *33,7%& *48& 21& 4/+B53& 45+"8& $5(& *&.512453)92(5.<

8

=+&=0.<&9+5083.&*&.512453)92(&B5D5753.295&$8*..8&1,7&.#&+,9&B5&D5H 753&.298& 4/.575+5..92(354& *& '*.,7)B*72;29.@7& 9+,$I.#..& YT& 3*;#3& B5767& 4577& $5(./0.23385<&=+& ,-*& 1,7*9+.,9*& 189+#3.& :9*4& *& .512453)92(&57@..&75'5.92(59<


247

R5$&75'5.&.5',.&$,0&,-,.&1,7*9+.*38&*BB*3&*+&595.B53%&'*&*&.512453)92(5.&!.>7*(&D5753.D64&B5<&L*&189+#3.&57@05&B5D5753.D64&*+& ,-,.%&!.>7*(&^YT&3*;#3&B5767X&$5(&*&.512453)92(5.%&*44#0&*+.&*+20.& 35$&-#(D*&-57"#7(#+38&*&'81*.*7%&$50.)*3&.512453)92(05&.5..634& 1,7.#+,9B5D5753.29.%&$57)&$2(&383:9&3)871,3.*0.1*< =48&.5',.&*&B20B5*",98&.512453)92(2.&C()&4I1,3D*&B5D5753.538%& '#()&5005&*+&,-*4/.575+5..92(5.&89&1,7*9+.D*%&*44#0&5+.&*&B5D5753.@7*;;*7&5()6..%&*&.512453)92(&45+"5.5&57@..&3)CD.9*&B5o =+&,-*&1,7*9+.,9,3*4*&D5775$+@53&*+%&'#()&*+&83(*.7*3&1,9,07,9*4#0&1*()&72.59I.2954#0&27.634&*">751#3,98&D#(!344*7%&$57)5.&35$&9+505.3234&1899+*053"5+38<&K+20.&*+.&*">4/.575953&4577& '*9+3#9I.*38<&^K+&*+&595.&3*()#3&08.4*&$*(,39+5$27)54&595.2B53%& 834,BB&*&1,77*74#+>40*&D5775$+@<X l#3.#9& 189+#3.& *+.& 89& .!"38%& '#()& *& 1,7*9+.,9& 75(*7,BB& T& 2105& 9+>7%&5(29+53&;#3.#9*3&*&1,7*9+.,9&212.&4/15.@&/./"84&3*;.,08&21& 12(28(&35$&.20'5.634&57&5..@7< =+&T&2159&4#07,..*7&4*;:9#7*.B*3&-57$5067.54&420"2954%&'89+53& *&./0123)&579@&B515+5.295&>.*&$,0&57.57.&533)8&8"@<&j*D#3&*&B5D5753.29.@7&1*()&*+&579@&*">4/.5759&*">21.@7&9+,$I.#..&T&21&$C71*& .20'5.634&1899+*&*+&*">$53.59&B20B5*",9'#+q U9&'*&$2(&5$7249+57%&*44#0&*+&579@&B5D5753.2954&!()*3&EFFrH B53& 2045+.54%& "5& *+& *44#08& 4,#9+& $8*..& $5('#99+*BBI.#..,4& EFFGH0*<& =+&,-*./0123)&GG<&]&^TX&B545+"295&9+5083.&*&1,7*9+.,9&212.&4/15.@&/./"84&3*;.,08&21&12(28(&35$&.20'5.&57<&p20"29&.5',.%&'#()& $57)84& *& 1,7*9+.,9& 215q& EFFr%& *$84#0& *& B5D5753.29& $5(./0.23.%& *+*+& *$84#0& $5(.5..5& *& 1,7*9+.,9,.& 1*()& EFFG%& *$57)& 21.@7& 83"!7.q&L*&EFFr%&*44#0&EFYkHB*3&48&75'5.&72;38%&'*&EFFG%&*44#0&$2(& 5()&215.&1,038&4577< 5()634&.5',.&053"5.&5+&6()B53<&=&D#(*74#.>&9+,3"24*&*+&1#7.%& '#()&75(*7,BB&T)*3&3*;.,08&21&75()53%&*$8&*&1,7*9+.,9&9+5083.& *">4/.575953&*">+84<& K+&;5"8(&*+.&D5753.8%&'#()&'*&;7<&EFFGHB*3&420.5"%&'#()&EFFZH .@7&*">4/.575953&9+,$7,+'*9"&*&B20B5*",9.%&*44#0&*&EFFZ<%&EFYF<%& EFYY<%& EFYE<%& EFYk<& 2154& 759+354& *+& *">4/.5759& 8"@9+*4#4<& L*& 1899+*&9+505.327&.2038%&*44#0&EFYk<&"5:5$B508&kYH8(&B5&4577&D5753.535"%&'#()&EFYS<&D*3!,0&YHD2.@7&89$2.&*">$53.5953&9+,$7,+'*99<

8

248


L*&*&$*(,39+5$27)&*+&83(*.7*3&B20B5*",9,0*&,-*4/.575+5..92(5.& 1,7*9+.%&*44#0&*&D/15"575$*">&053"9+502B53&:9*4&*&35..>&/99+5(5.&4577&*">+,9&*7,&1#338*%&'89+53&*+&,-*029+2.&*+&*">'*.>9,(&-572& *">423.&.57D59I.5385&4577< p577@&4/067.5483.2905&B8+.*.3,$&5BB53&*&.2$,B*3&*&9+,$7*B5-#(*">4*.&89<&i#4&595.B53&57@-#0"!7'*.%&'#()&*&:2(54&*&B20B5*",98& tevékenységre nem választották az adókötelessé tételt, mégis így 9+,$7,+3*4<&j*33*4)*3#4%&*484&$2(&EFFG&57@..&1,7*9+.#..,4%& "5&*+&CD&,-*./01233)[email protected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l#3.#9%&'#()& '*9+3,7"&5+.&*&75'5.@92(5.%&$50.&*+&,-*751#3,99*7&D,0>&4#:4,+*.#.& D5753.@953&:9/4453.'5.5"< \9*4&95(I.92(42;;53d '..;dPPxxx<3*1<(#1<'!P3*1P*"*.B*+89#4P=V= `QKpKnP *-**7*3)#4P*-**7*3)#4y5()9+50! !;!7!#<.#%*2+&)+*0B#-1&-B(5C&-5( WI(&*&B20B5*",93,7&*+&83(*.7*3#4*.&35$&:9#;#0.#9I.#..!4&.#1,BB%& :9*4&32',3)&9;5:8,789&595.5.&+,0.!34&48%&*+&20.2459I.29327&*+&83(*.7*3#4*.&4*.5(#08+,738&4577< =+&CD&,-*./0123)&9+*B,7)*8&*7*;D,3&*+&83(*.7*3#4*.&42.&:9#;#0.B*&9#0#7D!4d

8

Y<&:9#;#0.d&& c& 6059&2;I.298&.57454% c& *+#4&*+&83(*.7*3#4%&*$57)54354&579@&053"57.5.299+50J&'*9+3,7*.B*12.575& $2(& 35$& ./0.23.& $5(& ^B5-5D5+5.753& 83(*.7*nok); vagy


249

c& 579@& 053"57.5.299+50J& '*9+3,7*.B*12.575& $5(./0.23.%& "5& *+& *00*& D#(#9I.>& '*.>9,(8& 53(5"27)& D#(50@05& 5$5745"295& 29& *+& 20.2459I.29&4/+/..&$2(&35$&.57.&57&42.&21< E<&:9#;#0.d& c& *& B52;I.5.753%& 2;I.298& .5754354& 35$& $83@967@& -/7".50675.54%& és c& *+#4&*&B52;I.5..&83(*.7*3#4%&*$57)54&'*9+3,7*.B*12.578&53(5"27)5&$,0&75(*7,BB&42.2159< U0.57$5+2905&9+#0!7&$2(&*+&?579@&053"57.5.299+50J&'*9+3,7*.B*12.575A&$5(-#(*7$*+,9< L*& 5()& *"#..& 83(*.7*3#3& 53(5"27)4/.5759& -57CDI.,9%& ,.*7*4I.,9& ./0.2384%& 29& 53354& 4*;:9,3& CD*BB& '*9+3,7*.B*12.578& 53(5"277)57& 053"5745+84%& *& [email protected]& 9+5$;#3.D,B>7& *44#0& 89& *+& 579@& 53(5"27)'5+&42;59.&57.57.&8"@.&4577&18+9(,738<&L*&*+#3B*3&*+&CD#33*3& 48*"#..&53(5"27)&$5(1,7.#+.*.D*&*+&83(*.7*3&053"57.5.292.&^;7<&7*4>83(*.7*3B>7& 35$& 7*4,9:27C& 83(*.7*3& 759+X%& *44#0& *+.& *+& 53(5"27).&4577&18+9(,738%&*$57)5.&*+&CD%&429@BB8&053"57.5.29205&57@9+/0& 4*;#..< U9&1*D#3&$820.&-#3.#9&5+.&*&42.&:9#;#0.#.&$5('*.,0#+38q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c& 8775.15& *+& 57@+@& 21& "5:5$B50& kYH8(&*+#3B*3&6()75.6345.&*">4/.575992&.5'5.D64%&.5',.&1,7*9+.'*.!34&*">4/.575+5..92(5.&89<&j89+#3.&5BB53&*+&595.B53&95&-575"D64d& '*&*+&57*">&B5D5753.8%&'#()&*+&5BB5&*&:9#;#0.B*&.*0.#+>&83(*.7*3,.& 89&*">4/.575953&4I1,3D*&20.2459I.538%&*44#0&*&1,7*9+.,9,.>7&/.&*">218(&35$&.20'5.&57<&O..&189+#3.&35$)*3&-#7)*$*.#9&9+#7(,7.*.,9-

8

250


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

8

L#()&89&1*3&5+q K()&42.&21327&02(5BB8&83(*.7*3&20.2&459I.295&*">+,98&9+5$;#3.B>7&$83"&*+&57*">&1,7*9+.,9,.>7%&$83"&*&151@&*">*7*3)89,(,.>7&89& -6((< Y<&=+& 57*">& 35$& 1,7*9+.#..& *">4/.575+5..92(5.& *+& 20.2459I.2905d&*&48B#:9,.#..&9+,$7,D*&,-,.&35$&.*0.*7$*+%&29&*&9+,$7,3& -57.63.5.8%& '#()& ?$53.59& *+& *">& *7>7A%& D575+15& *+.%& '#()& *+& 6()75.&*">$53.5992(5.&2715+< E<&=+& 57*">& 1,7*9+.#..&0,&*">4/.575+5..92(5.%&29& *& 151@D5& *">*7*3)d& 35..>& 20.2453& 9+,$7,+%& $50.& *+& 6()75.& ?-#0"I.#..*3A& *">+84<&=&9+,$7,0*&0,&4577&I038%&'#()&?-#0"I.#..&*">+,9A<&K++57&D575+.5%&'#()&*+&6()75.&*">4/.5759%&"5&*+&*">&$5(M+5.295& *&151@.&.50'578<&KBB53&*+&595.B53&*&151@&*">9+,$*&5753(5"'5.5.753&4577245&*&9+,$7,3*4< k<&=+&57*">&1,7*9+.#..&0,&*">4/.575+5..92(5.%&"5&*&151@D5&35$& *">*7*3)d&B0!..>&c&,-,.&89&.*0.*7$*+>&c&9+,$7,.&4577&48,77I.*38%&29&*+&,-,.&*+&57*">&1*77D*&B5&29&M+5.8&$5(&*+&*">'*.>9,(3*4<


251

!8!2!"!$G$+40'6'H4(6,$&I;+JA.*,$I0:-)&54A K+53& 029+53& B5767& 5()& 420"29.& $2(& 20"5$59& .89+.,+38<&=+& !.>BB8&2154B53&$5(9+*;#0#".*4&*+#4&*&420"2954%&'#()&5()&02(5BB53& -572;67.&.,09*9',+B*3&*&$2(&$83"8(&605953&,77>&7*4,9#4&20.2459I.295&,-,9&1*()&35$< W84&*&4/067$23)54d c& *&4818.575+@&*+&2;I.29&-#7)*$,3&27.&*">751#3,98&D#(,1*7%&'89+53& *+& 83(*.7*3& .#1,BB20.2459I.298& :277*7& 2;67.%& 29& *+& ?CDA& 83(*.7*3#4&20.2459I.295&$83"5342;;53&,-,9% c& *&.,09*9',+&$,0&*+&579@&7*4,9&20.2459I.295&57@..&'*9+3,7*.B*12.578&53(5"277)57&053"5745+84%&'89+53&5()2B423.&*+&579@&7*4>& sem tudna beköltözni az általa megvásárolt lakásba, c& *&1,79,(&4/15.45+.2B53&57@-#0"!7.%&'#()&35$&$83"53&7*4,9.& 9845067.& 42.& 2153& B5767& 20.2459I.538%& 5+20.& B54/15.45+84& *+%& '#()&*&-@9+*B,7)&9+5083.&*+&83(*.7*3&20.2459I.295&$53.59&759+& *+&*">&*7>7<&p81215%&'*&*&4818.575+@%&*48&*+&83(*.7*3&.!7*D"#3#9*%&*">4/.575+5..92(5.&420< K+&*+&*&;#3.%&*'#7&$5(&4577&,7738<&W50.&9#4&595.B53&35$&420.54& *">4/.575+5..92(5.%&'89+53&*&7*4>83(*.7*3#4&,-,D,.&35$:9*4&*&$*(,39+5$27)54&35$&.!"D,4&751#3,9B*&'57)5+38%&'*35$&3*()#3&9#4& 595.B53&*&:2(54&95$< K+20.& 4#$#7)& ;8*:8& ',.0,3).& D5753.'5.& *+& 57*",98& ,00*& 45067@& ErhH#9&,-*<&p67/3/953&*44#0%&*$84#0&$2(&3*()#3&3)#$#..&,0#3& 89&*78(&75'5.&*+&83(*.7*3#4*.&20.2459I.538< j89+#3.&*+&2;I.29&4*;:9,3&*+&,-*&751#3,90*&45067.%&.5',.&*+.&$83"5342;;53&205++64%&'#()&1*7*$8.&.5338&4577<& V5&$8.q l57$5067'5.&5()84&(#3"#7*.423.%&'#()&*&4#0,BB*3&751#3.&,-,.& 1899+*& 4577& M+5.38<& K++57& *& 4895BB84& ;0#B72$*& *+%& '#()& !.>7*(& 9+83.5&5(),7.*7,3&35$&,77*;I.'*.>&$5(<&=&-@&(#3"&*+%&'#()&35$& 5+.&I0D*&57@&*&./0123)&5+54B53&*+&595.54B53<& K7(#3"#74#"'*.3,34&*&.,0()8&59+4/+/4&!.>7*(#9&,-*4#0054:8>9& 9+*B,7),3& 89<& K+& 189+#3.& *+20.& 35$& D,0'*.>& C.%& $50.& 5+54B53& *+&

8

252

KISVÁLLALATI ADÓMEGTAKARÍTÁ ABC:JE 2013

595.54B53&*+&83(*.7*3&429+75.423.&1*3&3)871,3.*0.1*<&g()&5+&B8+.#9*3&35$&*74*7$*+'*.>< W*0*"&*+&,-*./0123)&YY<&]&ÊX&B545+"29&:X&;#3.D*&9+5083.8&57@I0,9d ?K775320.24&-5D2B53&.57D59I.5..&.50$2420.2459I.29d& :X& .,0()8& 59+4/+354& 35$& $83@967@& .50$24& -57'*9+3,7,9*& *">751#3,90*& 35$& D#(#9I.>& .512453)92(&-#7).*.,9,'#+%&-57.215%&'#()&*&.50$24& B59+50+292'5+&1*()&BX&;#3.&9+5083.8&-57'*9+3,7,9,'#+& 4*;:9#7>">*3& *+& *">*7*3).& 5(29+B53& 1*()&029+B53&*">751#3,98&D#(&8775..5&$5(751#3,98&D#(,1*7%&29& a lakások adómentes értékesítésével megvalósul az adólevonásra 35$&D#(#9I.>&.512453)92(&48.2.57%&I()&*+&57*"#..&7*4,9#4&!.,3&*">M+5.298&4/.575+5..92(&,77&-533<& l#3.#9o&R5$&*+&*">751#3,98&D#(&4#07,.#+>"84%&'*35$&*">M+5.298&4/.575+5..92(&4575.45+84o =+&*">&*7*;D*&*+&,-*./0123)&[G<&]H*&*7*;D,3&'*.,0#+*3">&$5(<& ?=&YY<&29&YE<&]HB*3&5$7I.5..&595.54B53&*+&*">&*7*;D*& *&.50$24&1*()&*+&*''#+&'*9#37>&.50$24&.57D59I.294#0& $5(,77*;I.#..& B59+50+298& ,0*%& 87)53& ,0& '8,3),B*3& ;5"8(& *& .57D59I.294#0& $5(,77*;I.#..& 57@,77I.,98& 20.245
8

W83"5+&.5',.&*+.&D5753.8%&'#()&*+&20.2459I.294#0&$5(&4577535&'*.,0#+38%&$533)8&75335&*+&57@,77I.,98&4/7.92(%&'*&*+.&$#9.&2;I.53234& -57<& #.,789*3&M4.I1&9+,$%&'89+53&*&7*4,9&*&9+,$18.578&3)871,3.*0.,9B*3&c&$83.&429+75.&c&1*7*$87)53&/34/7.92(53&3)871,3&1*3&.*0.1*%&"5&5+&*+&505"5.8&2;I.298&,0<&W#9.&;5"8(&*+&20.2459I.29&8"@;#3.D,B*3&4577535&5()&/34/7.92(2.&$5(,77*;I.*38< =+&*">'*.>9,(&()*4#07*.,B*3&57-#(*"#..%&'#()&*+&57*",98&,0*.& B0!..>3*4&.5483.15%&*BB>7&9+,$#7D!4&1899+*&*+&,-**7*;#.< *7,3& $2(& 32$8& ,0029.& 89& M()575$B5& 1215& 5()& ;7<& YF& $8778>9& 7*4,957*",93,7&29&YFhH#9&,.7*(#9&,0029327&5+&4B<&r&$8778>&-#083.#9& ,-**7*;#.&505"$23)5+<


253

i+,$I.,9d YF&FFF&FFF&P&Y%Er&u&r&GrS&FFF&l.&35..>&57*",98&,0 r&GrS&FFF&z&F%Z&u&r&FGr&FFF&l. 50$29+5.5953& 5()2B& $>"#3& 89& B8+#3)I.'*.>& *+& 20.2459I.29& ;877*3*.,B*3& 20123)59& 57@,77I.,98& 20.24<& L*& 1*7*48354& 5005& ?.!.8A& $>"9+505&1*3%&'*9+3,7D*&*+.<&=&./0123)&35$&I0&9+,$I.,98&9+*B,7).<

8

Törvényi hivatkozások 1959. 1990. 1990. 1991. 1992. 1993. 1995. 1996. 1997.

1998. 2000. 2002. 2003. 2005. 2006. 2006. 2007. 2010. 2011. 2011. 2012.

évi IV. törvény *&b#7(,08& /0123)4/3)10@7 évi XCI. törvény *+&8775.24540@7 évi C. törvény *&'57)8&*">40>7 évi LXXXII. törvény *&(2;D,0$J*">0>7 évi XXII. törvény *&W!34*& /0123)4/3)120@7 évi XCVI. törvény *+& v3423.59& p/7:9/3/9& `8+.#9I.>& b23+.,0*40>7&^;23+.,08&./0123)X évi CXVI. törvény *&9+5$27)8&D/15"575$*">0>7&^9+D*H./0vény) évi LXXXI. törvény a társasági adóról és az osztalékadó0>7&^.*#H./0123)X évi LXXX. törvény a társadalombiztosítás ellátásaira és *&$*(,33)!("ID0*&D#(#9!7.*40>7%&1*7*$83.&5&9+#7(,7.*.,9#4& -5"5+5.20@7&^.BH./0123)X évi LXVI. törvény *+&5(29+92(6()8&'#++,D,0!7,90>7&^5'#H törvény) évi C. törvény *&9+,$18.570@7&^9+,$18.578&./0123)X évi XLI. törvény *+&5()9+50J9I.5..&1,77*74#+>8&*">0>7&^51*H törvény) évi XCI. törvény *+&*">+,9&053"D20@7&^=0.<X évi CXX. törvény *+&5()9+50J9I.5..&4/+.5'50H18957298&'#++,D,0!7,90>7&^54'#./0123)X évi IV. törvény *&(*+"*9,(8&.,09*9,(#40>7&^w.<X évi V. törvény *&:2(3)871,3#99,(0>7%&*&BI0>9,(8&:2(57D,0,9ról és a végelszámolásról évi CXXVI. törvény *+&,7.*7,3#9&-#0(*7$8&*">0>7&^,-*./0vény) évi LXXV. törvény *+& 5()9+50J9I.5..& -#(7*74#+.*.,90>7& ^5-#./0123)X évi CLV. törvény&*&9+*442;+298&'#++,D,0!7,90>7&29&*&42;+29&-5D759+.292354&.,$#(*.,9,0>7 évi CLVI. törvény 5()59&*">./0123)54&29&*++*7&/99+5-6((@&5()2B&./0123)54&$>"#9I.,9,0>7 évi CXLVII. törvény a kisadózó vállalkozások tételes *">D,0>7&29&*&4891,77*7*.8&*">0>7

ZÁRSZÓ EFYEHB53&YGS&W*()*0&p/+7/3)&D5753.&$5(%&/99+59"*7*83*4&9+,$*&kZ&FSG<&O(53%&D>7&7,.#"%&35$&57I0,9<&p/+57&35()1535+50"*7#3& D5753.& $5(& D#(9+*B,7)& .*1*7)%& *$8354& 8(53& 3*()& 9+,+*724*& 2083.& 1*7*$87)53&;23+6()8&.,0()C&./0123).< `,0& .!"#$%& '#()& *& B515+5.@B53& ./BB& 218(& 20123)B53& 751@& *">053"9+500@7&,7$#"#+.*$%&.89+.,B*3&1*()#4&*&$*8&1*7>9,((*7<& Q5'5.%&'#()&$2(&21&4/+B53&$5(1,7.#+84&*+&21&575D2.@7&'*.,7)#9& 9+*B,7)#+,9<& 50$29+5.5953&5+&95$&$53.92(&*+&*7>7%&'#()&35&89$50"&29&*74*7$*+"&*&'*.,7)#9&9+*B,7)#4*.<&l#("&-57&*&-#7)*$*.#9&1,7.#+,9.& $83"8(&*+&CD&75'5.@92(54&4*;!D,3*4<&{,0D&3)8.#..&9+5$$57&29&57$2157%&75()27&-#(24#3)&*+&CD"#39,(#40*%&29&'*&;27",!7&21&4/+B53& 89$2.&B5&75'5.35&72;38&*&481,B*%&35&*+#3&B#99+*34#"D%&'#()&$,0& $5(83.&9+,$#738&4577<&v067D&834,BB&*33*4%&'#()&'*&$5(208&,.72;38%&*44#0&4*;.,7&5()&75'5.@92(5.< W*(*$&029+20@7&*33)8B*3&.!"7*4&*+&214/+8&$>"#9I.,9#4&20.57$5+292B53& 95(I.538%& '#()& '*& M()575"& -#7)*$*.#9*3& *& x5B#7"*7!34#3&4/++2.5..&B5D5()+29545.<&L*&1*7*$87)53&1,7.#+,9&./0.2384%& *44#0&35&:9*4&57#71*9"&*&:8445.%&'*35$&D5()5+"&-57&*&4/3)1&2083.5..&029+2'5+%&'#()&$84#0&29&$87)53&$>"#9I.,9&45067.&57-#(*",90*< L*9+3,7"& 5+.& *& 4/3)15.& .5',.& 579@9#0B*3& *00*%& '#()& /.75.545.& $50I.9&B57@75%&29&4I1,3#$%&'#()&*+&8"58&21&12(23&89&57&.!""&$#3"*38&$*(*"0>7&29&:2(5"0@7&*+.%&?8(53%&5BB@7&*+&21B@7&89&48'#+.*$& *&$*a8$!$#.A<

#

PK1KQ.B?#R5S.5%

1. SZÁMÚ MELLÉKLET AZ EKHO VÁLASZTÁSÁRA JOGOSÍTÓ FOGLALKOZÁSOK 2123 & & & EYk[& E[Er& & & & & ErYS& & & ErYT& ErY[& ErYZ& & & ErEY& ErEE& ErEk& ErES& ErET& ErE[& ErEr& ErEG& ErEZ& & kYEE& & &

Telekommunikációs mérnök foglalkozásból Akusztikus mérnök =!"8#.5:'384*8&$203/4 L*3($203/4 5751I+8>9&$J9+*48&*",9053"5+@ w0*M4!9&29&$!7.8$2"8*H.5015+@ R)57129+%&-#0"I.>%&.#7$,:9&-#(7*74#+,9B>7 l87$9+/15(-#0"I.> QI0*8&$J154&-#0"I.>D* WJ-#0"I.> b0>+*8&29&"0,$*8&$J154&-#0"I.>D* p!7.!0,789&9+5015+@&-#(7*74#+,9B>7 b0#"!:50&^4!7.!0,789X & b0#"!4:8>9&$535"+950&^9+>0*4#+.*.>8;*0X p/3)1H&29&7*;48*">&9+50459+.@D5 |D9,(I0>%&0,"8>$J9#0H%&.5751I+8>$J9#0H9+50459+.@ K()2B&4!7.!0,789&29&9;#0.-#(7*74#+,9C&^-579@-#4C& 42;+5..92('5+&4*;:9#7>">X&-#(7*74#+,9B>7 WJ129+5.8&.*3,:9*"> Zenei konzulens, tanácsadó g0>&^CD9,(I0>&327467X p2;+@$J129+ O;*0$J129+%&(),0.$,3)H&29&0!'*.5015+@ }5359+50+@%&+5329+%&235459 n53"5+@%&#;50*.@0 i+I329+%&B,B$J129+ ,3:$J129+%&4#05#(0,-!9 \804!9+8&29&'*9#37>&57@*">$J129+ K()2B&*74#.>H&29&57@*">H$J129+8&-#(7*74#+,9C&^-579@-#4C& 12(+5..92('5+&4*;:9#7>">X j877*$#98;*08&.5:'384!9&^5754.0#384*8&.5:'384!9X& foglalkozásból p#3:50.H-23).5:'384!9 p#3:50.H9+I3;*".5:'384!9

260

kYST& & & & & & & & & & & 3711 krYE& krYS& krYT& krYZ& TEYY& & & TEYE& &

KISVÁLLALATI ADÓMEGTAKARÍTÁ ABC:JE 2013

WJ9#09+>0>&29&*!"8#18+!,789&.5:'384!9&-#(7*74#+,9B>7 l87$9.C"8>H.5:'384!9 L*3($59.50 L*3(059.*!0,:8>9&.5:'384!9 L*3(9.C"8>H.5:'384!9 L*3(.5:'384!9 p2;.5:'384!9 n/(+I.29.5:'384*8&.5:'384!9 i.C"8>.5:'384!9 j8"5#.5:'384!9 }5358&.5:'384!9 Segédszínész, statiszta i5(2"053"5+@ VI9+75.5+@%&"I9+I.@ p85(29+I.@&M7$(),0.,98&29&9+I3',+8&-#(7*74#+,9C K()2B&$J129+5.8&29&4!7.!0,789&-#(7*74#+,9C l#"0,9+&-#(7*74#+,9B>7 i+I3',+8&-#"0,9+ i+I3',+8&;*0>4*429+I.@ p#+$5.84!9&-#(7*74#+,9B>7 W*9+4$59.50 Sminkes Sminkmester & i+I3',+8&48429+I.@ 7212 Szabó, varró foglalkozásból & {57$5+H&29&*74*7$80!'*H429+I.@ & i+I3',+8&1*00> rEYk& p*7*;#9%&459+.)J9&-#(7*74#+,9B>7 & i+I3',+8&-5D"I9+429+I.@ rEYr& \8;29+%&:8;@429+I.@%&HD*1I.>&-#(7*74#+,9B>7 & i+I3',+8&:8;29+

2. SZÁMÚ MELLÉKLET FEOR 08 SZERINTI SZAKKÉPZETTSÉGET NEM IGÉNYLŐ FOGLALKOZÁSOK & Z& & & && ZY& & ZYY& &ZYYY& &ZYYE& 9113 &ZYYS& &ZYYT& &ZYYZ& & ZE& & ZEY& &ZEYY& &ZEYE& 922 &ZEEY& &ZEEE& 9223 &ZEES& &ZEET& & ZEk& &ZEkY& &ZEkE& &ZEkk& &ZEkS& &ZEkT& &ZEk[& &ZEkr& &ZEkG& &ZEkZ& & & & Zk& & ZkY&

i}=ppUb}K iUwK &RKW&OwUR~Qm&^Kw~i}KnX& lwQ=Qp}eip *4*0I.>4&29&'*9#37>&D5775(J&5()9+50J&-#(7*74#+,9#4 *4*0I.>4&29&4895(I.@4 L,+.*0.,98&.*4*0I.>&29&4895(I.@ O3.2+$23)8&.*4*0I.>&29&4895(I.@ Kézi mosó, vasaló {,0$J.*4*0I.> =B7*4.89+.I.> K()2B&.*4*0I.>&29&4895(I.@ K()9+50J&9+#7(,7.*.,98%&9+,77I.,98&29&'*9#37>&-#(7*74#+,9#4 i+5$2.()JD.@4&29&'*9#37>&-#(7*74#+,9#4 i+5$2.()JD.@%&!.:*95;0@ L!77*"24#9+.,7)#+> Szállítási foglalkozások és rakodók b5",7#9&1*()&42+8&'*D.,9C&(2;54&15+5.@D5 e77*.8&50@157&1#3.&D,0$J&'*D.>D* Rakodómunkás b!7.-57./7.@%&,0!-57./7.@ p2+8&:9#$*(#7> K()2B&5()9+50J&9+#7(,7.*.,98&29&9+,77I.,98&-#(7*74#+,9#4 b#0.,9%&.575;@0%&5()9+50J&@0 W20@>0*H75#71*9>&29&'*9#37>&5()9+50J&-#(7*74#+,9C L81*.*795(2"%&42+B59I.@ L#0",0%&:9#$*(48'#0"> w)#092..50$8&57*"> p#3)'*8&4895(I.@ L,+.*0.,98&*74*7$*+#.. b*04#7>@0 K()2B%&$,9'#1*&35$&9#0#7'*.>&5()9+50J&9+#7(,7.*.,98&29& 9+,77I.,98&-#(7*74#+,9C K()9+50J&8;*08%&2;I.@8;*08%&$5+@(*+"*9,(8&-#(7*74#+,9#4 K()9+50J&8;*08&-#(7*74#+,9#4

262

&ZkYF& & ZkE& 9321 &ZkEZ& & Zkk&


K()9+50J&8;*08&-#(7*74#+,9C K()9+50J&2;I.@8;*08&-#(7*74#+,9#4 Kubikos K()2B&5()9+50J&2;I.@8;*08&-#(7*74#+,9C K()9+50J&$5+@(*+"*9,(8%&50"29+5.8%&1*",9+*.8&29&'*7,9+*.8& foglalkozások &ZkkY& K()9+50J&$5+@(*+"*9,(8&-#(7*74#+,9C &ZkkE& K()9+50J&50"29+5.8%&1*",9+*.8&29&'*7,9+*.8&-#(7*74#+,9C

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

Recommend Documents