{"id":28289,"date":"2021-05-06T08:00:46","date_gmt":"2021-05-06T06:00:46","guid":{"rendered":"https:\/\/wplabs.hu\/demos\/wts\/2021\/05\/06\/tarsasagi-ado-felajanlas\/"},"modified":"2021-05-06T08:00:46","modified_gmt":"2021-05-06T06:00:46","slug":"tarsasagi-ado-felajanlas","status":"publish","type":"post","link":"https:\/\/wplabs.hu\/demos\/wts\/2021\/05\/06\/tarsasagi-ado-felajanlas\/","title":{"rendered":"A t\u00e1rsas\u00e1gi ad\u00f3 felaj\u00e1nl\u00e1s id\u0151beli neh\u00e9zs\u00e9gei"},"content":{"rendered":"

Az elm\u00falt k\u00e9t \u00e9vben els\u0151 k\u00e9zb\u0151l sz\u00e1rmaz\u00f3 tapasztalatra tettem szert a l\u00e1tv\u00e1nycsapatsportok t\u00e1rsas\u00e1gi ad\u00f3n kereszt\u00fcl t\u00f6rt\u00e9n\u0151 t\u00e1mogat\u00e1s\u00e1nak<\/a> saj\u00e1toss\u00e1gair\u00f3l, mivel egy m\u00e1r r\u00e9g\u00f3ta d\u00e9delgetett tervemet megval\u00f3s\u00edtand\u00f3 szerepet v\u00e1llaltam egy ut\u00e1np\u00f3tl\u00e1s egyes\u00fclet munk\u00e1j\u00e1ban. Ebben a cikkben arra keresem a v\u00e1laszt, milyen id\u0151beli kih\u00edv\u00e1sokat okoz a t\u00e1mogat\u00f3 c\u00e9gek \u00e9s a t\u00e1mogat\u00e1st ig\u00e9nybe vev\u0151 egyes\u00fcletek sz\u00e1m\u00e1ra a jelenleg \u00e9rv\u00e9nyes szab\u00e1lyoz\u00e1s, k\u00fcl\u00f6n\u00f6s tekintettel a t\u00e1rsas\u00e1gi ad\u00f3bevall\u00e1s hat\u00e1rideje \u00e9s a tavaly megsz\u00fcntetett t\u00e1rsas\u00e1gi ad\u00f3 felt\u00f6lt\u00e9s<\/a> hi\u00e1nya okozta megoldhatatlannak t\u0171n\u0151 neh\u00e9zs\u00e9gekre, \u00e9s a probl\u00e9ma megold\u00e1s\u00e1ra is igyekszem javaslatot tenni.<\/p>\n

A t\u00e1rsas\u00e1gi ad\u00f3 t\u00e1mogat\u00e1s form\u00e1i<\/strong>\u00a0<\/strong><\/h5>\n

A hazai c\u00e9gek alapvet\u0151en k\u00e9t lehet\u0151s\u00e9g<\/strong> k\u00f6z\u00fcl v\u00e1laszthatnak, ha n\u00e9mi ad\u00f3el\u0151ny megszerz\u00e9se \u00e9rdek\u00e9ben a hat l\u00e1tv\u00e1nycsapatsport<\/strong> (labdar\u00fag\u00e1s, k\u00e9zilabda, kos\u00e1rlabda, v\u00edzilabda, r\u00f6plabda \u00e9s j\u00e9gkorong) egyik\u00e9ben ut\u00e1np\u00f3tl\u00e1s csapatot m\u0171k\u00f6dtet\u0151 egyes\u00fcletet k\u00edv\u00e1nnak t\u00e1mogatni<\/a>. Az egyszer\u0171bbnek t\u0171n\u0151, az \u00e9v b\u00e1rmelyik szakasz\u00e1ban adhat\u00f3 k\u00f6zvetlen t\u00e1mogat\u00e1s<\/strong>, melynek maximuma a t\u00e1rsas\u00e1gi ad\u00f3 \u00f6sszeg\u00e9nek 70%-a, a t\u00e1mogat\u00e1s 2,25%-\u00e1t kitev\u0151 t\u00e1rsas\u00e1gi ad\u00f3 megtakar\u00edt\u00e1ssal j\u00e1r. A m\u00e1sik, a t\u00e1rsas\u00e1gi ad\u00f3 80%-\u00e1ig ny\u00fajthat\u00f3 t\u00e1rsas\u00e1gi ad\u00f3 felaj\u00e1nl\u00e1s, melyet a NAV utal tov\u00e1bb a c\u00e9g<\/strong> \u00e1ltal\u00e1nos szab\u00e1lyok szerint megfizetett havi ad\u00f3el\u0151leg\u00e9b\u0151l<\/strong> vagy az \u00e9ves ad\u00f3bevall\u00e1s sor\u00e1n megadott \u00e9ves ad\u00f3 \u00f6sszeg\u00e9b\u0151l, mintegy 6,6 %-os (havi ad\u00f3el\u0151leg eset\u00e9n), illetve kb. 2,2%-os (az \u00e9ves bevall\u00e1ssal egy id\u0151ben t\u00f6rt\u00e9n\u0151 felaj\u00e1nl\u00e1s eset\u00e9n) t\u00e1rsas\u00e1gi ad\u00f3 megtakar\u00edt\u00e1st jelent.<\/p>\n

Els\u0151 r\u00e1n\u00e9z\u00e9sre a k\u00f6zvetlen t\u00e1mogat\u00e1s hasonl\u00f3 ad\u00f3el\u0151ny<\/strong> mellett egyszer\u0171bb megold\u00e1snak t\u0171nik. Mi\u00e9rt v\u00e1lasztja a t\u00e1rsas\u00e1gok jelent\u0151s r\u00e9sze m\u00e9gis a t\u00e1rsas\u00e1gi ad\u00f3 felaj\u00e1nl\u00e1s m\u00f3dszer\u00e9t?<\/p>\n

Erre a k\u00e9rd\u00e9sre a v\u00e1lasz a k\u00e9t m\u00f3dszer sz\u00e1mviteli elsz\u00e1mol\u00e1s\u00e1nak k\u00fcl\u00f6nbs\u00e9g\u00e9<\/strong>ben keresend\u0151. A k\u00f6zvetlen t\u00e1mogat\u00e1s ugyanis egy\u00e9b r\u00e1ford\u00edt\u00e1sk\u00e9nt cs\u00f6kkenti a t\u00e1rsas\u00e1g ad\u00f3z\u00e1s el\u0151tti eredm\u00e9ny\u00e9t, \u00edgy alacsonyabb EBIT, EBITA \u00e9s EBITDA sz\u00e1mokat okoz egy adott \u00e9vben, \u00e9s csak az ad\u00f3zott eredm\u00e9ny szintj\u00e9n \u201ehozza vissza\u201d a t\u00e1mogat\u00e1si \u00f6sszeget, \u00e9s jelen\u00edti meg a t\u00e1rsas\u00e1gi ad\u00f3 kedvezm\u00e9nyen kereszt\u00fcl el\u00e9rt magasabb \u00e9rt\u00e9ket.<\/p>\n

Ezzel szemben a t\u00e1rsas\u00e1gi ad\u00f3 felaj\u00e1nl\u00e1s t\u00e9nye meg sem jelenik egy adott \u00e9v besz\u00e1mol\u00f3j\u00e1ban. A felaj\u00e1nlott \u00f6sszeg a t\u00e1rsas\u00e1gi ad\u00f3 \u00f6sszeg\u00e9ben \u201erejtve marad\u201d, \u00e9s az el\u00e9rt ad\u00f3el\u0151ny a k\u00f6vetkez\u0151 ad\u00f3\u00e9vben m\u00e9g n\u00f6veli is a t\u00e1rsas\u00e1g EBIT, EBITA \u00e9s EBITDA adatait. M\u00e1rpedig a legt\u00f6bb c\u00e9gn\u00e9l az eml\u00edtett mutat\u00f3sz\u00e1mokat haszn\u00e1lj\u00e1k az eredm\u00e9nyess\u00e9g m\u00e9r\u00e9s\u00e9re, befoly\u00e1ssal vannak a c\u00e9g\u00e9rt\u00e9kre, \u00e9s a vezet\u0151 munkat\u00e1rsak premiz\u00e1l\u00e1s\u00e1ra is ezek alapj\u00e1n ker\u00fcl sor. Els\u0151sorban emiatt v\u00e1lt a t\u00e1rsas\u00e1gi ad\u00f3 felaj\u00e1nl\u00e1s m\u00f3dszere szinte egyeduralkod\u00f3v\u00e1 a multinacion\u00e1lis \u00e9s hazai nagyv\u00e1llalatok k\u00f6r\u00e9ben<\/strong>.\u00a0<\/strong><\/p>\n

A t\u00e1rsas\u00e1gi ad\u00f3val \u00e9s az egyes\u00fcletek t\u00e1mogat\u00e1s\u00e1val kapcsolatos hat\u00e1rid\u0151k ellentmond\u00e1sai<\/strong>\u00a0<\/strong><\/h5>\n

A t\u00e1rsas\u00e1gok jelent\u0151s r\u00e9sze a napt\u00e1ri \u00e9vvel azonos \u00fczleti \u00e9v szerint z\u00e1rja a k\u00f6nyveit, \u00edgy n\u00e1luk a t\u00e1rsas\u00e1gi ad\u00f3 bevall\u00e1s\u00e1nak hat\u00e1rideje m\u00e1jus v\u00e9g\u00e9re esik<\/strong>. B\u00e1r a havi ad\u00f3el\u0151legek terh\u00e9re is lehet felaj\u00e1nl\u00e1ssal \u00e9lni, s\u0151t, az \u00edgy el\u00e9rhet\u0151 ad\u00f3el\u0151ny h\u00e1romszorosa az \u00e9ves bevall\u00e1ssal egyidej\u0171 felaj\u00e1nl\u00e1s sor\u00e1n ny\u00fajtott t\u00e1mogat\u00e1s\u00e9nak, a nagyv\u00e1llalatok t\u00f6bbs\u00e9ge<\/strong> m\u00e9gis csup\u00e1n \u00e9vi egy alkalommal, a m\u00e1jus v\u00e9gi hat\u00e1rid\u0151h\u00f6z igazodva \u00edt\u00e9li oda <\/strong>a t\u00f6bb tucat egyes\u00fcleti k\u00e9relem elb\u00edr\u00e1l\u00e1s\u00e1t k\u00f6vet\u0151en a t\u00e1mogat\u00e1si \u00f6sszegeket<\/strong>. Ehhez azonban m\u00e1r febru\u00e1r v\u00e9gi hat\u00e1rid\u0151vel k\u00e9rik az egyes\u00fcleteket, hogy a k\u00e9relemhez mell\u00e9kelj\u00e9k a sport\u00e1gi sz\u00f6vets\u00e9gnek a t\u00e1mogat\u00e1s foly\u00f3s\u00edt\u00e1s\u00e1hoz sz\u00fcks\u00e9ges hat\u00e1rozat\u00e1t. De mikor sz\u00fcletnek meg ezek a hat\u00e1rozatok \u00e9s milyen id\u0151szakra vonatkoz\u00f3an kell az enged\u00e9lyezett t\u00e1mogat\u00e1si \u00f6sszeggel elsz\u00e1molni az egyes\u00fcleteknek?<\/p>\n

A sport\u00e1gi sz\u00f6vets\u00e9gek hat\u00e1rozatai<\/strong> az egyes\u00fcletek t\u00e1mogat\u00e1si ig\u00e9nyeinek febru\u00e1r v\u00e9gi bead\u00e1si hat\u00e1ridej\u00e9t k\u00f6vet\u0151en \u00e1prilis-m\u00e1jus h\u00f3napban sz\u00fcletnek meg<\/strong>, \u00e9s az adott \u00e9v j\u00falius 1-j\u00e9t\u0151l a k\u00f6vetkez\u0151 \u00e9v j\u00fanius 30-\u00e1ig tart\u00f3 szezonban lehet az enged\u00e9lyezett k\u00f6lts\u00e9geket elsz\u00e1molni. Az egyes\u00fcletek \u00edgy nagy es\u00e9llyel nem rendelkeznek friss hat\u00e1rozattal a c\u00e9gek m\u00e1jus v\u00e9gi ad\u00f3felaj\u00e1nl\u00e1s\u00e1hoz, \u00e9s csak az el\u0151z\u0151 \u00e9vben hozott hat\u00e1rozat szerinti \u00f6sszegekre tudnak a c\u00e9gek fel\u00e9 k\u00e9relemmel \u00e9lni. 9-10 h\u00f3nappal a hat\u00e1rozat k\u00e9zhezv\u00e9tele ut\u00e1n van csak re\u00e1lis es\u00e9ly\u00fck a t\u00e1mogat\u00e1s megszerz\u00e9s\u00e9re. R\u00e1ad\u00e1sul a p\u00e9nzt csak a m\u00e1jus v\u00e9gi ad\u00f3bevall\u00e1s hat\u00e1ridej\u00e9t k\u00f6vet\u0151 15. napon, j\u00fanius 15-\u00e9n kapj\u00e1k meg, vagyis ennek elsz\u00e1mol\u00e1s\u00e1ra a szezon v\u00e9g\u00e9ig, j\u00fanius 30-\u00e1ig 15 napjuk marad. Nincs m\u00e1s lehet\u0151s\u00e9g, az elsz\u00e1mol\u00e1si id\u0151szak egy \u00e9vvel t\u00f6rt\u00e9n\u0151 meghosszabb\u00edt\u00e1s\u00e1t kell k\u00e9relmezni\u00fck, \u00edgy v\u00e9g\u00fcl egy el\u0151z\u0151 \u00e9v febru\u00e1rj\u00e1ban beadott sportprogramjuk megval\u00f3s\u00edt\u00e1s\u00e1hoz 16 h\u00f3nappal k\u00e9s\u0151bb kezdhetnek hozz\u00e1.<\/p>\n

Javaslat a t\u00e1rsas\u00e1gi ad\u00f3 felaj\u00e1nl\u00e1s kapcs\u00e1n felmer\u00fcl\u0151 probl\u00e9ma megold\u00e1s\u00e1ra<\/strong><\/h5>\n

Ez a probl\u00e9ma a sokat kritiz\u00e1lt t\u00e1rsas\u00e1gi ad\u00f3 felt\u00f6lt\u00e9s december 20-ai hat\u00e1ridej\u00e9nek elt\u00f6rl\u00e9s\u00e9vel keletkezett<\/strong>. Ad\u00f3szak\u00e9rt\u0151k\u00e9nt eleget harcoltam ennek az \u00e9rtelmetlen szab\u00e1lynak<\/a> a megsz\u00fcntet\u00e9s\u00e9\u00e9rt ahhoz, hogy most a vissza\u00e1ll\u00edt\u00e1s\u00e1\u00e9rt tegyek l\u00e9p\u00e9seket. Csup\u00e1n egy olyan lehet\u0151s\u00e9g biztos\u00edt\u00e1s\u00e1t javaslom, hogy a c\u00e9gek<\/strong> ak\u00e1r az eddigi december 20-ai hat\u00e1rid\u0151vel, ak\u00e1r egy kor\u00e1bbi, \u0151szi id\u0151pontban rendelkezhessenek az \u00e9v sor\u00e1n addig befizetett ad\u00f3el\u0151legeik 80%-\u00e1nak egy\u00f6sszeg\u0171 felaj\u00e1nl\u00e1s\u00e1r\u00f3l<\/strong>, lehet\u0151leg a havi ad\u00f3el\u0151legekb\u0151l t\u00f6rt\u00e9n\u0151 felaj\u00e1nl\u00e1s sor\u00e1n el\u00e9rhet\u0151vel azonos ad\u00f3el\u0151ny biztos\u00edt\u00e1sa mellett. \u00cdgy a c\u00e9gek egy ny\u00e1r v\u00e9gi \/ \u0151sz eleji id\u0151pontig gy\u0171jthetn\u00e9k az egyes\u00fcleti ig\u00e9nyeket, melyek a sport\u00e1gi sz\u00f6vets\u00e9gek \u00e1ltal m\u00e1r meghozott hat\u00e1rozatokon alapuln\u00e1nak, \u00e9s az egyes\u00fcleteknek egy \u00e9v v\u00e9gi foly\u00f3s\u00edt\u00e1ssal az elk\u00f6lt\u00e9s\u00fckre is elegend\u0151 idej\u00fck lenne a szezon v\u00e9g\u00e9ig, azaz a k\u00f6vetkez\u0151 \u00e9v j\u00fanius\u00e1ig. Az \u00e9v v\u00e9gi adatok alapj\u00e1n kalkul\u00e1lt, m\u00e9g kihaszn\u00e1latlan t\u00e1rsas\u00e1gi ad\u00f3 felaj\u00e1nl\u00e1s hat\u00e1rideje, illetve az ad\u00f3el\u0151leget nem fizet\u0151, de az adott ad\u00f3\u00e9vben magas nyeres\u00e9get el\u00e9r\u0151, \u00edgy jelent\u0151s t\u00e1rsas\u00e1gi ad\u00f3t fizet\u0151 c\u00e9gek felaj\u00e1nl\u00e1sainak hat\u00e1rideje pedig maradna m\u00e1jus v\u00e9ge, ahogy ez a kor\u00e1bbi \u00e9vekben is megszokott volt.<\/p>\n

Ad\u00f3tan\u00e1csad\u00f3ink<\/a> m\u00e1r a c\u00e9g indul\u00e1sa \u00f3ta fogalmaznak meg javaslatokat a magyar ad\u00f3rendszer \u00e9szszer\u0171s\u00edt\u00e9se \u00e9s \u00fcgyfeleink, a v\u00e1llalatok ad\u00f3z\u00e1s\u00e1nak megk\u00f6nny\u00edt\u00e9se \u00e9s optimaliz\u00e1l\u00e1sa \u00e9rdek\u00e9ben. Javaslatainkat t\u00f6bb \u00edzben vitt\u00fck sikeresen kereszt\u00fcl a magyar ad\u00f3igazgat\u00e1son \u00e9s a d\u00f6nt\u00e9shoz\u00f3kon. Ha eredm\u00e9nyeink l\u00e1tt\u00e1n \u00fagy \u00e9rzi, hogy az \u00d6n c\u00e9g\u00e9nek ad\u00f3\u00fcgyeiben is seg\u00edts\u00e9get ny\u00fajthatunk, vagy \u00d6nnek is van az ad\u00f3z\u00e1sr\u00f3l v\u00e9lem\u00e9nye, \u00e9s szeretn\u00e9, hogy a magyarorsz\u00e1gi ad\u00f3politik\u00e1t \u00e9rint\u0151 javaslatait a korm\u00e1ny meghallgassa, forduljon hozz\u00e1nk b\u00e1tran!<\/p><\/blockquote>\n","protected":false},"excerpt":{"rendered":"

Az elm\u00falt k\u00e9t \u00e9vben els\u0151 k\u00e9zb\u0151l sz\u00e1rmaz\u00f3 tapasztalatra tettem szert a l\u00e1tv\u00e1nycsapatsportok t\u00e1rsas\u00e1gi ad\u00f3n kereszt\u00fcl t\u00f6rt\u00e9n\u0151 t\u00e1mogat\u00e1s\u00e1nak saj\u00e1toss\u00e1gair\u00f3l, mivel egy m\u00e1r r\u00e9g\u00f3ta d\u00e9delgetett tervemet megval\u00f3s\u00edtand\u00f3 szerepet v\u00e1llaltam egy ut\u00e1np\u00f3tl\u00e1s egyes\u00fclet munk\u00e1j\u00e1ban. Ebben a cikkben arra keresem a v\u00e1laszt, milyen id\u0151beli kih\u00edv\u00e1sokat okoz a t\u00e1mogat\u00f3 c\u00e9gek \u00e9s a t\u00e1mogat\u00e1st ig\u00e9nybe vev\u0151 egyes\u00fcletek sz\u00e1m\u00e1ra a jelenleg \u00e9rv\u00e9nyes […]<\/p>\n","protected":false},"author":21,"featured_media":9125,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[429],"tags":[13553,1870,1194,864,16388,13555,522,524],"class_list":["post-28289","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-wts-hirek","tag-adoeloleg-2-hu","tag-adoelony","tag-bevallas","tag-hatarido","tag-latvanycsapatsportok-hu","tag-sportegyesuletek-hu","tag-tamogatas","tag-tarsasagi-ado"],"acf":[],"yoast_head":"\nA t\u00e1rsas\u00e1gi ad\u00f3 felaj\u00e1nl\u00e1s id\u0151beli neh\u00e9zs\u00e9gei - WTS Klient Hungary | tax | accounting | payroll | advisory | HR services | digital solutions | state aid<\/title>\n<meta name=\"description\" content=\"Mivel k\u00fczdenek a c\u00e9gek \u00e9s a sportegyes\u00fcletek a t\u00e1rsas\u00e1gi ad\u00f3 felaj\u00e1nl\u00e1s tekintet\u00e9ben a jelenlegi jogszab\u00e1lyi k\u00f6rnyezetben \u00e9s mi lehet a megold\u00e1s?\" \/>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"hu_HU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"A t\u00e1rsas\u00e1gi ad\u00f3 felaj\u00e1nl\u00e1s id\u0151beli neh\u00e9zs\u00e9gei - 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