{"id":786,"date":"2020-04-30T18:06:00","date_gmt":"2020-04-30T16:06:00","guid":{"rendered":"http:\/\/www.whisperingtree.hu\/blog\/?p=786"},"modified":"2020-05-01T18:12:20","modified_gmt":"2020-05-01T16:12:20","slug":"koronavirus-adokonnyitesek","status":"publish","type":"post","link":"https:\/\/www.whisperingtree.hu\/blog\/koronavirus-adokonnyitesek\/","title":{"rendered":"H\u00edrlev\u00e9l 2020.04.30.: \u00dajabb ad\u00f3k\u00f6telezetts\u00e9g k\u00f6nny\u00edt\u00e9sek a koronav\u00edrus miatt"},"content":{"rendered":"\n<h2>\u00daj korm\u00e1nyrendelet l\u00e9pett hat\u00e1lyba a koronav\u00edrus-j\u00e1rv\u00e1ny miatt<\/h2>\n\n\n\n<p>A <strong>140\/2020 (IV. 21.) Korm\u00e1nyrendelet<\/strong>, mely a kihirdet\u00e9s\u00e9t (2020. \u00e1prilis 21.) k\u00f6vet\u0151 15-dik napon l\u00e9p hat\u00e1lyba (azaz 2020. m\u00e1jus 6-\u00e1n), k\u00f6nny\u00edt\u00e9seket tartalmaz alapvet\u0151en v\u00e1llalkoz\u00e1sok \u00e9ves ad\u00f3i tekintet\u00e9ben (t\u00e1rsas\u00e1gi ad\u00f3, helyi ipar\u0171z\u00e9si ad\u00f3 \u00e9s besz\u00e1mol\u00e1si k\u00f6telezetts\u00e9g)<\/p>\n\n\n\n<h2>Ad\u00f3bevall\u00e1si hat\u00e1rid\u0151k kitol\u00f3d\u00e1sa 2020. szeptember 30-ig<\/h2>\n\n\n\n<p>Az al\u00e1bb felsorolt <strong>ad\u00f3nemek bevall\u00e1si \u00e9s fizet\u00e9s hat\u00e1rideje 2020. szeptember 30-ra tol\u00f3dik ki<\/strong>:<\/p>\n\n\n\n<ul><li><strong>T\u00e1rsas\u00e1gi ad\u00f3<\/strong><\/li><li><strong>Kisv\u00e1llalati ad\u00f3 (KIVA)<\/strong><\/li><li><strong>Helyi ipar\u0171z\u00e9si ad\u00f3<\/strong><\/li><li><strong>Innov\u00e1ci\u00f3s j\u00e1rul\u00e9k<\/strong><\/li><\/ul>\n\n\n\n<h2>Besz\u00e1mol\u00e1si k\u00f6telezetts\u00e9g<\/h2>\n\n\n\n<p>Az \u00e9ves, egyszer\u0171s\u00edtett \u00e9ves \u00e9s mikrogazd\u00e1lkod\u00f3i besz\u00e1mol\u00f3t <strong>2020. szeptember 30<\/strong>-ig kell let\u00e9tbe helyezni \u00e9s k\u00f6zz\u00e9tenni.<\/p>\n\n\n\n<h2>Idegenforgalmi ad\u00f3<\/h2>\n\n\n\n<p>A 2020-as \u00e9vi idegenforgalmi ad\u00f3t <strong>2020. december 31-ig<\/strong> nem kell megfizetni, azonban be kell vallani.<\/p>\n\n\n\n<h2>Szem\u00e9lyi j\u00f6vedelemad\u00f3 \u00e9s Szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3<\/h2>\n\n\n\n<p>A SZJA t\u00f6rv\u00e9nyt\u0151l elt\u00e9r\u0151en, az \u00f6n\u00e1ll\u00f3 vagy nem \u00f6n\u00e1ll\u00f3 tev\u00e9kenys\u00e9gb\u0151l sz\u00e1rmaz\u00f3 j\u00f6vedelem eset\u00e9n, <strong>amennyiben szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3t<\/strong> is kellene fizetni, ez ut\u00f3bbi <strong>alapja a j\u00f6vedelem 87%-a<\/strong>.<\/p>\n\n\n\n<p><strong>A szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3 m\u00e9rt\u00e9ke 15,5%-ra cs\u00f6kken.<\/strong><\/p>\n\n\n\n<h2>KATA \u00e9s KIVA<\/h2>\n\n\n\n<p>A f\u0151\u00e1ll\u00e1s\u00fa KATA alanyok p\u00e9nzbeli ell\u00e1t\u00e1sok jogosults\u00e1gi alapja <strong>102.000.-Ft-ra (50.000.-Ft KATA eset\u00e9n), illetve 170.000.-Ft-ra (75.000.-Ft KATA eset\u00e9n)<\/strong> n\u00f6vekszik.<\/p>\n\n\n\n<p><strong>A KIVA m\u00e9rt\u00e9ke 11%-ra cs\u00f6kken.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00daj korm\u00e1nyrendelet l\u00e9pett hat\u00e1lyba a koronav\u00edrus-j\u00e1rv\u00e1ny miatt A 140\/2020 (IV. 21.) Korm\u00e1nyrendelet, mely a kihirdet\u00e9s\u00e9t (2020. \u00e1prilis 21.) k\u00f6vet\u0151 15-dik napon l\u00e9p hat\u00e1lyba (azaz 2020. m\u00e1jus 6-\u00e1n), k\u00f6nny\u00edt\u00e9seket tartalmaz alapvet\u0151en v\u00e1llalkoz\u00e1sok \u00e9ves ad\u00f3i tekintet\u00e9ben (t\u00e1rsas\u00e1gi ad\u00f3, helyi ipar\u0171z\u00e9si ad\u00f3 \u00e9s besz\u00e1mol\u00e1si k\u00f6telezetts\u00e9g) Ad\u00f3bevall\u00e1si hat\u00e1rid\u0151k kitol\u00f3d\u00e1sa 2020. szeptember 30-ig Az al\u00e1bb felsorolt ad\u00f3nemek bevall\u00e1si \u00e9s fizet\u00e9s &hellip; <a href=\"https:\/\/www.whisperingtree.hu\/blog\/koronavirus-adokonnyitesek\/\" class=\"more-link\"><span class=\"screen-reader-text\">H\u00edrlev\u00e9l 2020.04.30.: \u00dajabb ad\u00f3k\u00f6telezetts\u00e9g k\u00f6nny\u00edt\u00e9sek a koronav\u00edrus miatt<\/span> r\u00e9szletei&#8230;<\/a><\/p>\n","protected":false},"author":1,"featured_media":788,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false},"categories":[25,62],"tags":[431,427,158,426,429,430,231,428,101,354],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>H\u00edrlev\u00e9l 2020.04.30.: \u00dajabb ad\u00f3k\u00f6telezetts\u00e9g k\u00f6nny\u00edt\u00e9sek a koronav\u00edrus miatt<\/title>\n<meta name=\"description\" content=\"A 140\/2020 (IV. 21.) Korm.rend. \u00fajabb ad\u00f3z\u00e1si k\u00f6nny\u00edt\u00e9seket tartogat: t\u00f6bbek k\u00f6z\u00f6tt kitol\u00f3dik a t\u00e1rsas\u00e1gi, a helyi ipar\u0171z\u00e9si ad\u00f3 \u00e9s a besz\u00e1mol\u00f3 hat\u00e1rideje.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.whisperingtree.hu\/blog\/koronavirus-adokonnyitesek\/\" \/>\n<meta property=\"og:locale\" content=\"hu_HU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"H\u00edrlev\u00e9l 2020.04.30.: \u00dajabb ad\u00f3k\u00f6telezetts\u00e9g k\u00f6nny\u00edt\u00e9sek a koronav\u00edrus miatt\" \/>\n<meta property=\"og:description\" content=\"A 140\/2020 (IV. 21.) 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