{"id":28406,"date":"2020-10-13T06:00:25","date_gmt":"2020-10-13T04:00:25","guid":{"rendered":"https:\/\/wplabs.hu\/demos\/wts\/2020\/10\/13\/kisvallalati-ado\/"},"modified":"2020-10-13T06:00:25","modified_gmt":"2020-10-13T04:00:25","slug":"kisvallalati-ado","status":"publish","type":"post","link":"https:\/\/wplabs.hu\/demos\/wts\/2020\/10\/13\/kisvallalati-ado\/","title":{"rendered":"Gondolatok a kisv\u00e1llalati ad\u00f3 v\u00e1laszt\u00e1s\u00e1r\u00f3l"},"content":{"rendered":"<p>A p\u00e9nz\u00fcgyminiszter nemr\u00e9g jelentette be a kisv\u00e1llalati ad\u00f3 (KIVA) al\u00e1 val\u00f3 bejelentkez\u00e9s \u00e1rbev\u00e9tel korl\u00e1tj\u00e1nak 1 milli\u00e1rd forintr\u00f3l 3 milli\u00e1rd forintra emel\u00e9s\u00e9t. Ez az <strong>\u00e1rbev\u00e9tel nagys\u00e1grend-n\u00f6vel\u00e9s a kisv\u00e1llalati ad\u00f3 kulcs\u00e1nak egyidej\u0171 11%-ra cs\u00f6kkent\u00e9s\u00e9vel egy\u00fctt <\/strong>m\u00e1r a mi \u00fcgyfeleink fant\u00e1zi\u00e1j\u00e1t is megmozgatja. \u00c9rdemes teh\u00e1t sz\u00e1m\u00edt\u00e1sokat v\u00e9gezni annak \u00e9rdek\u00e9ben, hogy eld\u00f6nthess\u00fck, vajon megfontoland\u00f3-e az \u00e1tt\u00e9r\u00e9sr\u0151l komolyabban elgondolkoznunk.<\/p>\n<h5><strong>A kisv\u00e1llalati ad\u00f3 v\u00e1laszt\u00e1s\u00e1nak kiz\u00e1r\u00f3 t\u00e9nyez\u0151i<\/strong><\/h5>\n<p>Els\u0151 k\u00f6rben \u00e9rdemes tiszt\u00e1zni, hogy milyen <a href=\"https:\/\/wtsklient.hu\/2019\/10\/10\/kiva\/\">kiz\u00e1r\u00f3 okok<\/a> eset\u00e9n nem sz\u00fcks\u00e9ges tov\u00e1bbi sz\u00e1m\u00edt\u00e1sokkal t\u00f6lteni \u00e9rt\u00e9kes id\u0151nket. A KIV\u00c1-ra val\u00f3 \u00e1tt\u00e9r\u00e9s\u00fcnket legink\u00e1bb a <strong>maximum 50 f\u0151s foglalkoztatotti l\u00e9tsz\u00e1m<\/strong>, illetve a <strong>kapcsolt v\u00e1llalkoz\u00e1sok<\/strong> adatainak az \u00e1tt\u00e9r\u00e9si korl\u00e1tok sz\u00e1m\u00edt\u00e1s\u00e1n\u00e1l val\u00f3 figyelembev\u00e9tele akad\u00e1lyozhatja. Ha ezen \u00e9s n\u00e9h\u00e1ny egy\u00e9b, deal breakernek kev\u00e9sb\u00e9 sz\u00e1m\u00edt\u00f3 <a href=\"https:\/\/wtsklient.hu\/2020\/01\/28\/kiva-kisvallalati-ado\/\">felt\u00e9telen<\/a> t\u00faljutottunk, belekezdhet\u00fcnk a val\u00f3di ad\u00f3-megtakar\u00edt\u00e1si potenci\u00e1l sz\u00e1m\u00edt\u00e1s\u00e1ba.<\/p>\n<h5><strong>A 2021-es \u00e9v keretfelt\u00e9telei<\/strong><\/h5>\n<p>Viszonylag biztosnak t\u0171n\u0151 sz\u00e1m\u00edt\u00e1st <strong>2021. els\u0151 f\u00e9l\u00e9v<\/strong>\u00e9re v\u00e9gezhet\u00fcnk. Ekkor 11% lesz a kisv\u00e1llalati ad\u00f3 m\u00e9rt\u00e9ke, m\u00edg a t\u00e1rsas\u00e1gi ad\u00f3 v\u00e9lhet\u0151leg 9%-os marad. Sz\u00e1m\u00edt\u00e1saink sor\u00e1n \u00edgy <strong>azt kell m\u00e9rlegeln\u00fcnk, hogy a brutt\u00f3 b\u00e9rk\u00f6lts\u00e9g\u00fcnk vagy a t\u00e1rsas\u00e1gi ad\u00f3alapunk lesz l\u00e9nyegesen nagyobb<\/strong>. A KIVA v\u00e1laszt\u00e1s\u00e1val ugyanis 2021. els\u0151 f\u00e9l\u00e9v\u00e9ben m\u00e9g szinte biztosan 15,5%-os szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3t\u00f3l \u00e9s 1,5%-os szakk\u00e9pz\u00e9si hozz\u00e1j\u00e1rul\u00e1st\u00f3l (\u00f6sszesen 17% j\u00e1rul\u00e9kteher) \u201eszabadulunk meg\u201d. \u00cdgy nagyj\u00e1b\u00f3l azonos brutt\u00f3 b\u00e9rt\u00f6meg \u00e9s t\u00e1rsas\u00e1gi ad\u00f3alap eset\u00e9n a 11%-os kisv\u00e1llalati ad\u00f3 m\u00e9g \u00fagy is el\u0151ny\u00f6sebb lesz, hogy azt nem csak a j\u00e1rul\u00e9kteher, de a 9%-os t\u00e1rsas\u00e1gi ad\u00f3 helyett is meg kell fizetn\u00fcnk. Az ad\u00f3megtakar\u00edt\u00e1sunkat cs\u00f6kkenti, de teljesen nem t\u00fcnteti el, hogy a kies\u0151 17%-os j\u00e1rul\u00e9kteher ebben az esetben nem cs\u00f6kkenti a szint\u00e9n KIVA alapnak min\u0151s\u00fcl\u0151 ad\u00f3z\u00e1s el\u0151tti eredm\u00e9ny\u00fcnket. (Minden eddigi esetben azt felt\u00e9telezve, hogy a v\u00e9gs\u0151 nyeres\u00e9gr\u0151l osztal\u00e9kfizet\u00e9si hat\u00e1rozat sz\u00fcletett).<\/p>\n<p>\u201eSajnos\u201d a <strong>m\u00e1sodik f\u00e9l\u00e9v<\/strong>ben sor ker\u00fclhet a szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3 kulcs\u00e1nak cs\u00f6kkent\u00e9s\u00e9re, amelyet a korm\u00e1ny munkaad\u00f3kkal \u00e9s munkav\u00e1llal\u00f3kkal k\u00f6t\u00f6tt meg\u00e1llapod\u00e1sa mozgat bizonyos felt\u00e9telek teljes\u00fcl\u00e9se eset\u00e9n. A <strong>\u201eszocho\u201d k\u00e9t sz\u00e1zal\u00e9kpontos cs\u00f6kkent\u00e9se eset\u00e9n m\u00e1r fogy\u00f3ban lesz a kisv\u00e1llalati ad\u00f3z\u00e1s el\u0151nye<\/strong>. Az els\u0151 f\u00e9l\u00e9v megtakar\u00edt\u00e1sa azonban megmarad, r\u00e1ad\u00e1sul a szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3 cs\u00f6kkent\u00e9se m\u00e1r k\u00e9t \u00edzben \u2013 igaz f\u00e9l\u00e9ves k\u00e9s\u00e9ssel \u2013 a kisv\u00e1llalati ad\u00f3 m\u00e9rt\u00e9k\u00e9nek cs\u00f6kkent\u00e9s\u00e9t hozta mag\u00e1val. \u00cdgy tal\u00e1n egy \u00e9ven t\u00fal sem kell att\u00f3l tartani, hogy h\u00e1tr\u00e1nyunk sz\u00e1rmazik a kisv\u00e1llalati ad\u00f3z\u00e1sra val\u00f3 \u00e1tt\u00e9r\u00e9sb\u0151l.<\/p>\n<h5><strong>A t\u00e1rsas\u00e1gi ad\u00f3 alapj\u00e1t m\u00f3dos\u00edt\u00f3 t\u00e9telek \u00e9s a t\u00e1rsas\u00e1gi ad\u00f3kedvezm\u00e9nyek szerepe<\/strong><strong>\u00a0<\/strong><\/h5>\n<p>Az eddig viszonylag egyszer\u0171 k\u00e9plet\u00fcnket, miszerint a t\u00e1rsas\u00e1gi ad\u00f3alappal azonos vagy ann\u00e1l magasabb brutt\u00f3 b\u00e9r eset\u00e9n nagy val\u00f3sz\u00edn\u0171s\u00e9ggel \u00e9rdemes \u00e1tt\u00e9rn\u00fcnk, teljesen <strong>hazav\u00e1gja a t\u00e1rsas\u00e1gi ad\u00f3alap m\u00f3dos\u00edt\u00f3 t\u00e9telek \u00e9s az esetleges t\u00e1rsas\u00e1gi ad\u00f3kedvezm\u00e9nyek torz\u00edt\u00f3 hat\u00e1sa<\/strong>. El\u00e9g csak a kutat\u00e1s-fejleszt\u00e9si tev\u00e9kenys\u00e9g k\u00f6lts\u00e9geinek k\u00e9tszeres (olykor h\u00e1romszoros) levonhat\u00f3s\u00e1g\u00e1ra, vagy a <a href=\"https:\/\/wtsklient.hu\/2019\/11\/19\/tarsasagi-adoeloleg-kiegeszitesi-kotelezettseg\/\">l\u00e1tv\u00e1ny-csapatsportok t\u00e1mogat\u00e1s\u00e1nak ad\u00f3kedvezm\u00e9ny\u00e9re<\/a> gondolnunk, hogy bel\u00e1ssuk, nem el\u00e9g a tavalyi \u00e9ves besz\u00e1mol\u00f3nkban szerepl\u0151 k\u00e9t eml\u00edtett \u00f6sszeget hasonl\u00edtgatnunk a d\u00f6nt\u00e9s meghozatal\u00e1hoz. V\u00e9gig kell vizsg\u00e1lnunk azt is, hogy az ad\u00f3z\u00e1s el\u0151tti eredm\u00e9ny\u00fcnk \u00e9s a t\u00e9nyleges t\u00e1rsas\u00e1gi ad\u00f3alapunk hogyan viszonyul egym\u00e1shoz, \u00e9s mennyiben befoly\u00e1solja mindez az egy\u00e9bk\u00e9nt egyszer\u0171nek t\u0171n\u0151 sz\u00e1m\u00edt\u00e1sunkat.<\/p>\n<h5><strong>Nyeres\u00e9g\u00fcket visszaforgat\u00f3 c\u00e9gek \u2013 val\u00f3s ad\u00f3el\u0151ny?<\/strong><\/h5>\n<p>Eddigi virtu\u00e1lis sz\u00e1m\u00edt\u00e1saink sor\u00e1n egyik t\u00e9nyez\u0151k\u00e9nt a t\u00e1rsas\u00e1gi ad\u00f3 alapj\u00e1t vett\u00fck figyelembe az ad\u00f3k\u00fcl\u00f6nb\u00f6zet meghat\u00e1roz\u00e1s\u00e1n\u00e1l. \u00c9rdemes ugyanakkor azt is v\u00e9giggondolnunk, mi t\u00f6rt\u00e9nik akkor, ha a nyeres\u00e9g\u00fcnket <a href=\"https:\/\/wtsklient.hu\/2017\/02\/15\/mibol-fizetheto-ki-az-osztalek\/\">osztal\u00e9k<\/a> form\u00e1j\u00e1ban nem vonjuk ki a c\u00e9g\u00fcnkb\u0151l, hanem az eredm\u00e9nytartal\u00e9kba helyezve a tov\u00e1bbi \u00e9vek fejl\u0151d\u00e9se \u00e9rdek\u00e9ben c\u00e9g\u00fcnkben hagyjuk.<\/p>\n<p>Mivel a KIVA alapj\u00e1t csak az <strong>osztal\u00e9k-kifizet\u00e9s<\/strong>k\u00e9nt elhat\u00e1rozott nyeres\u00e9g k\u00e9pezi, vil\u00e1gos, hogy ennek <strong>elmarad\u00e1sa eset\u00e9n a kisv\u00e1llalati ad\u00f3 igazi ad\u00f3megtakar\u00edt\u00e1st jelent<\/strong>, hiszen az eddigi 15,5% \u201eszocho\u201d \u00e9s 1,5% szakk\u00e9pz\u00e9si hozz\u00e1j\u00e1rul\u00e1s, valamint a 9%-os t\u00e1rsas\u00e1gi ad\u00f3 helyett mind\u00f6ssze a b\u00e9rk\u00f6lts\u00e9g 11%-a terheli c\u00e9g\u00fcnket. \u00c9rdemes ugyanakkor azt is sz\u00e1m\u00edt\u00e1sba venn\u00fcnk, hogy ez a megtakar\u00edt\u00e1s <strong>nem v\u00e9gleges<\/strong>, hiszen a bent tartott nyeres\u00e9g egy k\u00e9s\u0151bbi id\u0151pontban osztal\u00e9kk\u00e9nt val\u00f3 kifizet\u00e9se szint\u00e9n KIVA alapot k\u00e9pez majd, \u00edgy ink\u00e1bb egy kamatmentes ad\u00f3hitelr\u0151l, mint val\u00f3s ad\u00f3el\u0151nyr\u0151l besz\u00e9lhet\u00fcnk. R\u00e1ad\u00e1sul, ha a ki nem osztott nyeres\u00e9get beruh\u00e1z\u00e1sok finansz\u00edroz\u00e1s\u00e1ra haszn\u00e1ljuk, a <a href=\"https:\/\/wtsklient.hu\/2020\/05\/04\/teljes-tarsasagi-ado-mentesseg\/\">jelenlegi szab\u00e1lyok<\/a> szerint, azaz a t\u00e1rsas\u00e1gi ad\u00f3 alanyak\u00e9nt is lehet\u0151s\u00e9g\u00fcnk van a teljes nyeres\u00e9g fejleszt\u00e9si tartal\u00e9kk\u00e9nt val\u00f3 figyelembev\u00e9tel\u00e9re, ami szint\u00e9n kamatmentes ad\u00f3hitelt jelent.<\/p>\n<h5><strong>Kisv\u00e1llalati ad\u00f3 a korm\u00e1ny szemsz\u00f6g\u00e9b\u0151l<\/strong><\/h5>\n<p>Az vil\u00e1gosan l\u00e1tszik, hogy a <strong>korm\u00e1ny egy\u00e9rtelm\u0171 sz\u00e1nd\u00e9ka a kisv\u00e1llalati ad\u00f3 hat\u00e1lya al\u00e1 tartoz\u00f3 c\u00e9gek sz\u00e1m\u00e1nak n\u00f6vel\u00e9se<\/strong>. Ennek h\u00e1tter\u00e9ben az \u00e1llhat, hogy ez az ad\u00f3nem j\u00f3val kisz\u00e1m\u00edthat\u00f3bb a <a href=\"https:\/\/wtsklient.hu\/2020\/04\/07\/2020-as-magyar-koltsegvetes\/\">k\u00f6lts\u00e9gvet\u00e9s<\/a> bev\u00e9teleit illet\u0151en, mint az ad\u00f3alap-m\u00f3dos\u00edt\u00f3 t\u00e9telek \u00e9s ad\u00f3kedvezm\u00e9nyek sokas\u00e1ga \u00e1ltal hull\u00e1mz\u00f3 t\u00e1rsas\u00e1gi ad\u00f3 volumene, r\u00e1ad\u00e1sul egy fontos gazdas\u00e1gpolitikai c\u00e9lt, a KKV-szektor kisebb nyeres\u00e9ggel m\u0171k\u00f6d\u0151, de munkaer\u0151-ig\u00e9nyes \u00e1gazatainak t\u00e1mogat\u00e1s\u00e1t is j\u00f3l szolg\u00e1lja ez a t\u00f6rekv\u00e9s.<\/p>\n<p>Mindezek ellen\u00e9re javasoljuk, hogy az \u00e1tt\u00e9r\u00e9sr\u0151l sz\u00f3l\u00f3 d\u00f6nt\u00e9s meghozatala el\u0151tt alapos \u00e9s t\u00f6bb \u00e9vre sz\u00f3l\u00f3 sz\u00e1m\u00edt\u00e1sokkal t\u00e1masszuk al\u00e1 azt. Arra is figyelemmel kell lenn\u00fcnk, hogy egy a t\u00e1rsas\u00e1gi ad\u00f3z\u00e1sra val\u00f3 esetleges k\u00e9s\u0151bbi visszat\u00e9r\u00e9s eset\u00e9n tov\u00e1bbi \u00e1tt\u00e9r\u00e9si szab\u00e1lyok \u00e9rv\u00e9nyesek, azaz k\u00f6nnyen lehet, hogy a megszerzett ad\u00f3el\u0151nyt cs\u00f6kkenti vagy elt\u00fcnteti majd az \u00e1tt\u00e9r\u00e9skor fizetend\u0151 ad\u00f3k\u00fcl\u00f6nb\u00f6zet.<\/p>\n<blockquote><p>A kisv\u00e1llalati ad\u00f3z\u00e1sra val\u00f3 \u00e1tt\u00e9r\u00e9s, illetve a t\u00e1rsas\u00e1gi ad\u00f3z\u00e1sra val\u00f3 visszat\u00e9r\u00e9s szab\u00e1lyair\u00f3l \u00e9s a d\u00f6nt\u00e9s sor\u00e1n sz\u00e1m\u00edt\u00e1sba vett valamennyi egy\u00e9b szempontr\u00f3l <a href=\"https:\/\/wtsklient.hu\/szolgaltatas\/adotanacsadas\/\"><strong>ad\u00f3z\u00e1ssal foglalkoz\u00f3 koll\u00e9g\u00e1ink<\/strong><\/a> sz\u00edvesen t\u00e1j\u00e9koztatj\u00e1k \u00d6nt. Forduljon hozz\u00e1nk bizalommal!<\/p><\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>A p\u00e9nz\u00fcgyminiszter nemr\u00e9g jelentette be a kisv\u00e1llalati ad\u00f3 (KIVA) al\u00e1 val\u00f3 bejelentkez\u00e9s \u00e1rbev\u00e9tel korl\u00e1tj\u00e1nak 1 milli\u00e1rd forintr\u00f3l 3 milli\u00e1rd forintra emel\u00e9s\u00e9t. Ez az \u00e1rbev\u00e9tel nagys\u00e1grend-n\u00f6vel\u00e9s a kisv\u00e1llalati ad\u00f3 kulcs\u00e1nak egyidej\u0171 11%-ra cs\u00f6kkent\u00e9s\u00e9vel egy\u00fctt m\u00e1r a mi \u00fcgyfeleink fant\u00e1zi\u00e1j\u00e1t is megmozgatja. \u00c9rdemes teh\u00e1t sz\u00e1m\u00edt\u00e1sokat v\u00e9gezni annak \u00e9rdek\u00e9ben, hogy eld\u00f6nthess\u00fck, vajon megfontoland\u00f3-e az \u00e1tt\u00e9r\u00e9sr\u0151l komolyabban elgondolkoznunk. A [&hellip;]<\/p>\n","protected":false},"author":21,"featured_media":9276,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[429],"tags":[2138,17918,17920,17922,614,17924,17926,1344,1064,616,524,17928],"class_list":["post-28406","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-wts-hirek","tag-atteres","tag-dontes-hu","tag-elony-hu","tag-jarulekteher-hu","tag-kiva","tag-kiva-alap-hu","tag-kulcs-hu","tag-osztalek","tag-szocho","tag-szocialis-hozzajarulasi-ado","tag-tarsasagi-ado","tag-tarsasagi-adokedvezmeny-hu"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Gondolatok a kisv\u00e1llalati ad\u00f3 v\u00e1laszt\u00e1s\u00e1r\u00f3l - WTS Klient Hungary | tax | accounting | payroll | advisory | HR services | digital solutions | state aid<\/title>\n<meta name=\"description\" content=\"Miel\u0151tt a kisv\u00e1llalati ad\u00f3 v\u00e1laszt\u00e1sa mellett d\u00f6nt\u00fcnk, \u00e9rdemes alaposan m\u00e9rlegelni minden ezzel kapcsolatos r\u00f6vid- \u00e9s hossz\u00fat\u00e1v\u00fa el\u0151nyt \u00e9s h\u00e1tr\u00e1nyt.\" \/>\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=\"Gondolatok a kisv\u00e1llalati ad\u00f3 v\u00e1laszt\u00e1s\u00e1r\u00f3l - 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