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-"#-$$,AA/.' 5, ('!.'/'0)"=>'!.0*$%3(*$!'$- ,"8'B'0)"=>&!"'(/.,.4/(2'!$!(.!A!$' 41&,0* (?'4/$%",./(60&2.'! !#+'!$!(.!A!$'0, -0* (' $!:'/'$%! %+?'$!:'/'01/#2'"!:'>,../.'$!::1"!:;'/C
&'()*% B#2"/>1A,(- 'D/",@$/#2'E<(8 FFF8/#-"/>1A/(- 846 +",",$-./'()*% Böröczky Zoltán 7A=>!%!(+ 0"/12#3,1(% Gottgeisl Rita &2##"/12#% Botos Ildikó 4526)('.",$/7-!817-% KA1592'G(8 &7!'#(1.,"!3#:(% HIJK8':, @16$'L8 ISBN 978-963-08-6128-1
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TARTALOM
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KISVÁLLALATI ADÓMEGTAKARÍTÁS ABC2JE 2013
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TARTALOM
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' ' P8JJ8'E/W@$-./(':,$'/#200/.'8888888888888888888888888888888888888888888888888888 182 ' ' ' P8JJ8J8' B'01>/':!A$%;"*$!'6(,"1'(/-8_!.+.!A'88888888888888888888888 183 ' ' ' P8JJ8H8' ]!.=1'/#2'88888888888888888888888888888888888888888888888888888888888888888 JXL R8'A FOGLALKOZTATÁS UTÁN JÁRÓ KEDVEZMÉNYEK88888888888888888888888888888888 187 ' R8J8' T6"0/4!.=>*#!.:1'/0@12(! >'8888888888888888888888888888888888888888888888 190 ' ' R8J8J8' B':6"0/4!.=>*#!.:1'/0@12(! >'0)%)$'$%/&,.=/1888888888 190 ' ' R8J8H8' B'$%/00*W%!(($*A!('"!:'1A*"=.+':6"0/0) )0&!"' foglalkoztatottak utáni kedvezmény'8888888888888888888888888888 192 ' ' R8J8K8' B'46$%-")('*>'/./((1'*$'/%')(>!")('*>''/./((1'W,.=/0!%#+0'07.)"'$%/&,.=/'8888888888888 JYL ' ' R8J8N8' B'(/ (2$/"',..,$0! !$+'$%!:*.=!0'6(,"1'0!#>!%:*"='88 197 ' ' R8J8L8' B'A=! :!0"!>!.*$&+.'>1$$%/(* +':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
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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)%)$$*A1'(! :*0&!$%! %*$!'8888888888 HNK ' X8H8R8' B%'/#2/./"=1$,A':!A$%;"*$!'88888888888888888888888888888888888888 HNN ' X8H8X8' Q/..,$1'A=/0- 1$,A'8888888888888888888888888888888888888888888888 HNN X8K8' \"A/(./"-0'>,./$%(4/(2',$%/&,.=/1'888888888888888888888888888888888888 HNL ' X8K8J8' B%'1"A/(./"_&* &!/#,$'*$'/%','8888888888888888888888888888888888 HNP ' X8K8H8' B%'1"A/(./"-0'* (*0!$3(*$!'8888888888888888888888888888888888888888888 HNX ' ' X8K8H8J8'B'(, $/$4,%/0'*W3(+1"!0'W -&.*:,1'88888888888888888888888888 HLJ
ZÁRSZÓ'8888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888 HLR J8' SZÁMÚ MELLÉKLET: AZ EKHO VÁLASZTÁSÁRA JOGOSÍTÓ FOGLALKOZÁSOK'88888888888888888888888888888888888888888888888888888888888888888888888888888 HLY H8' (#-;<,;!..80.!$=,>!1),?@,(#!)3A$3,(#/008B#!$$(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
KISVÁLLALATI ADÓMEGTAKARÍTÁS ABC2JE 2013
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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-$$,AA/.'(, 5/',./$%(,$1' .!4!(+$*A!0!(8' G!:6(/(5/?' 010' *.4!("!0' /' 07.)"&)%+' /#2%,$1':2#-00/.?'/%-0':1.=!"'!.+"=)00!.'5, 4/("/0?'*$':1('>, ' !.' @$! *&!' /' 5-A/.0-(2?' /%/%' /' 9,(*0$%/&,.=-0/(8' V%,:&/' >!$%1?' 4-A=/"'.!4!('!%!0!('!A=7((!$!"'/.0/.:/%"1?'*$':10'/%-0'/'#)"(*$!0?':!.=!0'!A=:,$('01%, 5,08'^!:'6(-.$2$- &/"'Q(5, 20/(':6(/(' /%'!A=!$'5,($%2(! !0'0)%)((?'1..!(>!'E/W60/('/%-0'!.4/A=,$, /'o'
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/' >,.(-%(/(,$' :1"#!"' 0)>!(0!%:*"=*>!.' !A=7((' o?' 4/' >/./:!.=' 07.$+'>/A='&!.$+'0) 7.:*"='>,.(-%,$/':1/(('/#-(('$%70$*A!$'>,./$%' 1.=!"' 1 ,"=&/' :6(/(8' Q.(/./' (!4,(' 0!%7"0&!' 0/W4/(560' /%(' /'D6#,$(?':!.="!0'$!A3($*A*>!.'m*$'$-0'$%,:-.,$$/.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
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16
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8 VÁLASZTHATÓ ÁFASZABÁLYOK
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