{"id":127335,"date":"2020-06-19T12:07:54","date_gmt":"2020-06-19T10:07:54","guid":{"rendered":"http:\/\/gazdasagportal.hu\/?p=127335"},"modified":"2020-06-19T12:07:54","modified_gmt":"2020-06-19T10:07:54","slug":"az-online-kassza-nem-turkalo","status":"publish","type":"post","link":"https:\/\/gazdasagportal.hu\/index.php\/az-online-kassza-nem-turkalo\/","title":{"rendered":"Az online kassza nem turk\u00e1l\u00f3"},"content":{"rendered":"<p style=\"font-weight: 400;\"><strong>A<\/strong><strong>\u00a0NAV 2019-es \u00e9vk\u00f6nyve szerint az\u00e9rt akadt dolga az ad\u00f3hat\u00f3s\u00e1gnak, f\u0151leg \u00e1fa, de nyugtaad\u00e1s miatt is. Tov\u00e1bbra is \u00e1f\u00e1ban bakiztak a legt\u00f6bbet a f\u00fcl\u00f6n cs\u00edpett v\u00e1llalkoz\u00e1sok, 80% felett volt a felt\u00e1rt \u00fcgyesked\u00e9sekben az \u00e1fa ar\u00e1nya. \u00c9s a nyugtaad\u00e1s is akadozott egyesekn\u00e9l, 275 \u00fczletet be is kellett z\u00e1rni.<\/strong><strong><!--more--><\/p>\n<div class=\"ads-in-post1\"><div id=\"gazdasagportal.hu_fullbanner_wideboard\"><\/div>\r\n<\/div>\n<p><\/strong><\/p>\n<p style=\"font-weight: 400;\">A NAV 2019-ben \u00f6sszesen 183 ezer ellen\u0151rz\u00e9st v\u00e9gzett, 232 milli\u00e1rd\u00a0forint nett\u00f3 ad\u00f3k\u00fcl\u00f6nb\u00f6zetet t\u00e1rt fel. A kiszabott szankci\u00f3k (ad\u00f3- \u00e9s mulaszt\u00e1si b\u00edrs\u00e1g, k\u00e9sedelmi p\u00f3tl\u00e9k) \u00f6ssz\u00e9rt\u00e9ke 269 milli\u00e1rd forint volt. Sz\u00e1z ellen\u0151rz\u00e9sb\u0151l \u00e1tlagosan 15 vizsg\u00e1lat fejez\u0151d\u00f6tt be meg\u00e1llap\u00edt\u00e1ssal.<\/p>\n<p style=\"font-weight: 400;\"><strong>Nem mindenki tudja kisz\u00e1molni az \u00e1f\u00e1t<\/strong><\/p><div id=\"gazda-2903968736\" class=\"gazda-tartalomban gazda-entity-placement\"><script async src=\"https:\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js\"><\/script>\r\n<ins class=\"adsbygoogle\"\r\n     style=\"display:block\"\r\n     data-ad-format=\"fluid\"\r\n     data-ad-layout-key=\"-6t+ed+2i-1n-4w\"\r\n     data-ad-client=\"ca-pub-1959107119989764\"\r\n     data-ad-slot=\"4008251320\"><\/ins>\r\n<script>\r\n     (adsbygoogle = window.adsbygoogle || []).push({});\r\n<\/script><\/div>\n<p style=\"font-weight: 400;\">A kor\u00e1bbi id\u0151szakokhoz hasonl\u00f3an a meg\u00e1llap\u00edt\u00e1sok jellemz\u0151en, 82,9 sz\u00e1zal\u00e9kban az \u00e1fa ad\u00f3nemben sz\u00fclettek.<\/p>\n<p style=\"font-weight: 400;\">\u00c1f\u00e1b\u00f3l szedi be egy\u00e9bk\u00e9nt a legt\u00f6bb ad\u00f3t a hat\u00f3s\u00e1g, s\u0151t, 2019-ben sz\u00e9pen gyarapodtak is ezek a bev\u00e9telek. Nem v\u00e9letlen, hiszen n\u0151tt a gazdas\u00e1g is, a csal\u00e1di k\u00f6ltekez\u00e9s is, \u00e9s ott volt az online sz\u00e1ml\u00e1z\u00e1s rendje is.<\/p>\n<p style=\"font-weight: 400;\">A j\u00f6ved\u00e9ki ad\u00f3z\u00e1sban is akadtak hib\u00e1k.\u00a0A szakter\u00fcleten 12 ezer jogs\u00e9rt\u00e9st t\u00e1rtak fel.<\/p>\n<div class=\"ads-in-post2\"><script async src=\"https:\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js\"><\/script>\r\n<ins class=\"adsbygoogle\"\r\n     style=\"display:block\"\r\n     data-ad-format=\"fluid\"\r\n     data-ad-layout-key=\"-6t+ed+2i-1n-4w\"\r\n     data-ad-client=\"ca-pub-1959107119989764\"\r\n     data-ad-slot=\"4008251320\"><\/ins>\r\n<script>\r\n     (adsbygoogle = window.adsbygoogle || []).push({});\r\n<\/script><\/div>\n<p style=\"font-weight: 400;\"><strong>Az online kassza nem turk\u00e1l\u00f3<\/strong><\/p>\n<p style=\"font-weight: 400;\">A nyugta- \u00e9s sz\u00e1mlaad\u00e1st ellen\u0151rz\u0151 vizsg\u00e1latok k\u00f6z\u00fcl 43.806 ir\u00e1nyult online p\u00e9nzt\u00e1rg\u00e9pre. \u00c1tlagosan minden hatodik z\u00e1rult meg\u00e1llap\u00edt\u00e1ssal, a kiszabott mulaszt\u00e1si b\u00edrs\u00e1g \u00f6sszege meghaladta a 775 milli\u00f3 forintot. Ez azt jelenti, hogy h\u00e9tezer-h\u00e1romsz\u00e1z kassz\u00e1s hib\u00e1zott, az ellen\u0151rz\u00f6ttek k\u00f6r\u00e9ben.<\/p>\n<p style=\"font-weight: 400;\">275 \u00fczletet be is z\u00e1rtak p\u00e9nzt\u00e1rg\u00e9p-\u00fczemeltet\u00e9ssel kapcsolatos szab\u00e1lytalans\u00e1g miatt.<\/p>\n<p style=\"font-weight: 400;\">A leggyakrabban el\u0151fordul\u00f3 hib\u00e1k a p\u00e9nzt\u00e1rg\u00e9p \u00e9ves fel\u00fclvizsg\u00e1lat\u00e1val kapcsolatos mulaszt\u00e1sok \u00e9s p\u00e9nzk\u00e9szlet-elt\u00e9r\u00e9sek. Probl\u00e9mak\u00e9nt jelentkezik tov\u00e1bb\u00e1 a p\u00e9nzt\u00e1rg\u00e9pbe elhelyezett, \u00e9s onnan kivett p\u00e9nz\u00f6sszegek bizonylatol\u00e1sa, k\u00fcl\u00f6n\u00f6sen a napi nyit\u00e1s, valamint a borraval\u00f3 r\u00f6gz\u00edt\u00e9se.<\/p>\n<p style=\"font-weight: 400;\">Az operat\u00edv ellen\u0151rz\u00e9si szakter\u00fclet kiemelt figyelmet ford\u00edtott minden olyan esem\u00e9nyre, \u00fcnnepre, amelyek jelent\u0151s forgalmat vonzanak, mint a Valentin-nap, h\u00fasv\u00e9t, Forma-1, ny\u00e1ri fesztiv\u00e1lok, turistaszezon, black friday vagy a kar\u00e1csony. A rev\u00edzi\u00f3k jellemz\u0151en a nyugta- \u00e9s sz\u00e1mlaad\u00e1s, a szab\u00e1lyos foglalkoztat\u00e1s, az \u00e1rueredet, a k\u00e9szp\u00e9nzk\u00e9szlet \u00e9s a p\u00e9nzt\u00e1rg\u00e9p \u00f6sszes\u00edt\u0151 adatai, a nyilv\u00e1ntart\u00e1si \u00e9s a bejelent\u00e9si k\u00f6telezetts\u00e9gek, valamint az online p\u00e9nzt\u00e1rg\u00e9pekkel kapcsolatos k\u00f6telezetts\u00e9gek betart\u00e1s\u00e1nak vizsg\u00e1lat\u00e1ra ir\u00e1nyultak.<\/p>\n<div class=\"ads-in-post1\"><div id=\"gazdasagportal.hu_fullbanner_wideboard\"><\/div>\r\n<\/div>\n<p style=\"font-weight: 400;\"><strong>Fizett\u00fcnk ad\u00f3t sz\u00e9pen 2019-ben is<\/strong><\/p>\n<p style=\"font-weight: 400;\">Amikor megkapjuk a fizet\u00e9s\u00fcnket, abb\u00f3l le is vonj\u00e1k m\u00e1s t\u00e9telek mellett az szja-t is. De amikor a boltban, vagy m\u00e1s szolg\u00e1ltat\u00f3helyen k\u00f6ltj\u00fck a p\u00e9nz\u00fcnket, az \u00e1rakban is van ad\u00f3, amit a szolg\u00e1ltat\u00f3 fizet be a k\u00f6lts\u00e9gvet\u00e9sbe, legal\u00e1bb is ez a dolga. \u00c9s ezek az ad\u00f3bev\u00e9telek emelkedtek 2019-ben, rekorder a megugr\u00e1sban pedig a biztos\u00edt\u00e1si ad\u00f3.<\/p>\n<p style=\"font-weight: 400;\">A csal\u00e1di k\u00f6lts\u00e9gvet\u00e9st, a p\u00e9nzt\u00e1rc\u00e1nkat is terhel\u0151 ad\u00f3kb\u00f3l egy csokor:<\/p>\n<table style=\"font-weight: 400;\" width=\"761\">\n<tbody>\n<tr>\n<td width=\"49\">&nbsp;<\/td>\n<td width=\"49\"><strong>2018<\/strong><\/td>\n<td width=\"50\"><strong>2019<\/strong><\/td>\n<td width=\"50\"><strong>2019\/2018<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"49\"><strong>szja<\/strong><\/td>\n<td width=\"49\"><strong>2.424<\/strong><\/td>\n<td width=\"50\"><strong>2.177<\/strong><\/td>\n<td width=\"50\"><strong>+11%<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"49\"><strong>\u00e1fa<\/strong><\/td>\n<td width=\"49\"><strong>3.929<\/strong><\/td>\n<td width=\"50\"><strong>4.532<\/strong><\/td>\n<td width=\"50\"><strong>+15%<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"49\"><strong>j\u00f6ved\u00e9ki<\/strong><\/td>\n<td width=\"49\"><strong>1.132<\/strong><\/td>\n<td width=\"50\"><strong>1.176<\/strong><\/td>\n<td width=\"50\"><strong>+4%<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"49\"><strong>j\u00e1t\u00e9kad\u00f3<\/strong><\/td>\n<td width=\"49\"><strong>39<\/strong><\/td>\n<td width=\"50\"><strong>39<\/strong><\/td>\n<td width=\"50\"><strong>.<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"49\"><strong>p\u00e9nz\u00fcgyi tranzakci\u00f3s illet\u00e9k<\/strong><\/td>\n<td width=\"49\"><strong>233<\/strong><\/td>\n<td width=\"50\"><strong>243<\/strong><\/td>\n<td width=\"50\"><strong>+4%<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"49\"><strong>biztos\u00edt\u00e1si ad\u00f3<\/strong><\/td>\n<td width=\"49\"><strong>40<\/strong><\/td>\n<td width=\"50\"><strong>82<\/strong><\/td>\n<td width=\"50\"><strong>+105%<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"49\"><strong>k\u00f6rnyezetv\u00e9delmi term\u00e9kd\u00edj<\/strong><\/td>\n<td width=\"49\"><strong>79<\/strong><\/td>\n<td width=\"50\"><strong>83<\/strong><\/td>\n<td width=\"50\"><strong>+5%<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"49\"><strong>n\u00e9peg\u00e9szs\u00e9g\u00fcgyi term\u00e9kad\u00f3<\/strong><\/td>\n<td width=\"49\"><strong>41<\/strong><\/td>\n<td width=\"50\"><strong>53<\/strong><\/td>\n<td width=\"50\"><strong>+29%<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"49\"><strong>turizmusfejleszt\u00e9si hozz\u00e1j\u00e1rul\u00e1s<\/strong><\/td>\n<td width=\"49\"><strong>19<\/strong><\/td>\n<td width=\"50\"><strong>27<\/strong><\/td>\n<td width=\"50\"><strong>+42%<\/strong><\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\" width=\"49\">Forr\u00e1s: NAV 2019 \u00e9vk\u00f6nyv,\u00a0<strong>\u00e9rt\u00e9k: milli\u00e1rd forint<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"font-weight: 400;\">\n<p style=\"font-weight: 400;\"><strong>Akadt dolga az ad\u00f3hat\u00f3s\u00e1gnak, de hogyan is<\/strong><\/p>\n<p style=\"font-weight: 400;\">A Nemzeti Ad\u00f3- \u00e9s V\u00e1mhivatal (NAV) 2019-ben \u00f6sszesen 15.525 milli\u00e1rd forint ad\u00f3t szedett be, ami 1\u00a0272,6\u00a0milli\u00e1rddal, 8,9 sz\u00e1zal\u00e9kkal t\u00f6bb, mint az el\u0151z\u0151 \u00e9vben. A 2019-ben nyilv\u00e1ntartott m\u0171k\u00f6d\u0151 ad\u00f3alanyok sz\u00e1ma meghaladta az 1,96\u00a0milli\u00f3t, ami k\u00f6zel 2,1\u00a0sz\u00e1zal\u00e9kkal t\u00f6bb, mint egy \u00e9vvel kor\u00e1bban.\u00a0\u00d6sszesen 24,5\u00a0 milli\u00f3 bevall\u00e1s \u00e9s adatszolg\u00e1ltat\u00e1s \u00e9rkezett a hivatalhoz, ebb\u0151l t\u00f6bb mint 23,6\u00a0 milli\u00f3t elektronikusan ny\u00fajtottak be az ad\u00f3z\u00f3k.<\/p>\n<div class=\"ads-in-post1\"><div id=\"gazdasagportal.hu_fullbanner_wideboard\"><\/div>\r\n<\/div>\n<p style=\"font-weight: 400;\">A behajt\u00e1s \u00e9rt\u00e9ke 293 milli\u00e1rd forint volt, 10%-kal t\u00f6bb, mint kor\u00e1bban.\u00a0A NAV 797\u00a0 ezer fizet\u00e9si \u00e9rtes\u00edt\u00e9st \u00e9s felh\u00edv\u00e1st k\u00fcld\u00f6tt ki az \u00fcgyfeleknek, ami 2,8\u00a0sz\u00e1zal\u00e9kos cs\u00f6kken\u00e9st jelent. A kik\u00fcld\u00f6tt, d\u00f6nt\u0151en ad\u00f3tartoz\u00e1st \u00e9rint\u0151 fizet\u00e9si \u00e9rtes\u00edt\u00e9sek \u00e9s felh\u00edv\u00e1sok egy\u00fcttes \u00e9rt\u00e9ke 290 milli\u00e1rd forint, ami 1,4\u00a0sz\u00e1zal\u00e9kkal kevesebb az el\u0151z\u0151 \u00e9vi adathoz k\u00e9pest.<\/p>\n<p style=\"font-weight: 400;\">A h\u00e1tral\u00e9kos ad\u00f3z\u00f3k sz\u00e1ma egy \u00e9v alatt k\u00f6zel 70 ezerrel, 6\u00a0 sz\u00e1zal\u00e9kkal cs\u00f6kkent, 2019. december 31-\u00e9n 1,1 milli\u00f3 ad\u00f3z\u00f3nak volt h\u00e1tral\u00e9ka.\u00a0A NAV h\u00e1tral\u00e9k\u00e1llom\u00e1nya 2019\u00a0v\u00e9g\u00e9re 3 sz\u00e1zal\u00e9kkal, t\u00f6bb mint 1,1 milli\u00e1rd\u00a0forintra n\u0151tt, de ezen bel\u00fcl siker\u00fclt m\u00e9rs\u00e9kelni a m\u0171k\u00f6d\u0151 v\u00e1llalkoz\u00e1sok h\u00e1tral\u00e9k\u00e1t,<\/p>\n<p style=\"font-weight: 400;\">A NAV ad\u00f3-, valamint v\u00e1m- \u00e9s p\u00e9nz\u00fcgy\u0151ri szakmai szervei 2019-ben 3.739 b\u0171ncselekm\u00e9ny gyan\u00faj\u00e1t t\u00e1rt\u00e1k fel, az elk\u00f6vet\u00e9si \u00e9rt\u00e9k meghaladta a 42,7\u00a0milli\u00e1rd forintot.<\/p>\n<p style=\"font-weight: 400;\">Az ad\u00f3szakmai ellen\u0151rz\u00e9si ter\u00fclet t\u00f6bb mint 1,5 ezer ad\u00f3ellen\u0151rz\u00e9st v\u00e9gzett az online sz\u00e1mla rendszer adatainak hasznos\u00edt\u00e1s\u00e1val, \u00e9s k\u00f6zel 20 milli\u00e1rd\u00a0forintot meghalad\u00f3 nett\u00f3 ad\u00f3k\u00fcl\u00f6nb\u00f6zetet t\u00e1rt fel.<\/p>\n<p style=\"font-weight: 400;\">2019-ben az orsz\u00e1gos m\u00e9di\u00e1ban k\u00f6zel 24\u00a0ezer alkalommal szerepelt a NAV-val kapcsolatos h\u00edr. A tud\u00f3s\u00edt\u00e1sok t\u00f6bb mint h\u00e1romnegyede az interneten jelent meg.<\/p>\n<p style=\"font-weight: 400;\">A NAV a v\u00e9grehajt\u00e1s alatt \u00e1ll\u00f3 ad\u00f3z\u00f3k list\u00e1j\u00e1t hetente, a 180\u00a0napon kereszt\u00fcl jelent\u0151s ad\u00f3h\u00e1tral\u00e9kkal rendelkez\u0151 ad\u00f3z\u00f3k list\u00e1j\u00e1t negyed\u00e9vente teszi k\u00f6zz\u00e9 honlapj\u00e1n.<\/p>\n<p style=\"font-weight: 400;\">\n<p style=\"font-weight: 400;\">A NAV 2019-ben \u00f6sszesen 712 Ad\u00f3traffipax-k\u00f6zlem\u00e9nyben jelezte el\u0151re vizsg\u00e1latai id\u0151pontj\u00e1t, helysz\u00edn\u00e9t \u00e9s az \u00e9rintett ad\u00f3z\u00f3k k\u00f6r\u00e9t. A hivatal honlapj\u00e1n \u2013 a 2017\u00a0m\u00e1rciusi indul\u00e1s \u00f3ta \u2013 2.207 Ad\u00f3traffipax jelent meg.<\/p>\n<div class=\"ads-in-post2\"><script async src=\"https:\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js\"><\/script>\r\n<ins class=\"adsbygoogle\"\r\n     style=\"display:block\"\r\n     data-ad-format=\"fluid\"\r\n     data-ad-layout-key=\"-6t+ed+2i-1n-4w\"\r\n     data-ad-client=\"ca-pub-1959107119989764\"\r\n     data-ad-slot=\"4008251320\"><\/ins>\r\n<script>\r\n     (adsbygoogle = window.adsbygoogle || []).push({});\r\n<\/script><\/div>\n<p style=\"font-weight: 400;\">2019-ben a NAV nyolc k\u00f6rben, hat k\u00fcl\u00f6nb\u00f6z\u0151 t\u00e9m\u00e1ban \u00f6sszesen 7 .383 t\u00e1mogat\u00f3 elj\u00e1r\u00e1st ind\u00edtott, aminek hat\u00e1s\u00e1ra az ad\u00f3z\u00f3k 4,9 milli\u00e1rd forint ad\u00f3k\u00f6telezetts\u00e9get, j\u00f6vedelmet vallottak be ut\u00f3lag. A jogk\u00f6vet\u0151 ad\u00f3z\u00f3kn\u00e1l a NAV \u2013 az \u00f6sszes ellen\u0151rz\u00e9sen bel\u00fcl \u2013 31 ezer t\u00e1mogat\u00f3 jelleg\u0171 ellen\u0151rz\u00e9st v\u00e9gzett. A vizsg\u00e1latok hat\u00e1s\u00e1ra az \u00fcgyfelek \u00f6sszesen\u00a029\u00a0 milli\u00e1rd\u00a0 forint ad\u00f3k\u00f6telezetts\u00e9get vallottak be.<\/p>\n<p style=\"font-weight: 400;\">(<a href=\"http:\/\/blokkk.com\/\" data-saferedirecturl=\"https:\/\/www.google.com\/url?q=http:\/\/blokkk.com&amp;source=gmail&amp;ust=1592640679560000&amp;usg=AFQjCNGM1NyBNpbfUsLKPW3bRGWirighsA\" target=\"_blank\" rel=\"noopener\">blokkk.com<\/a>, forr\u00e1s: NAV \u00c9vk\u00f6nyv 2019)<\/p>\n<h1><u>\u00a0<\/u><\/h1>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A\u00a0NAV 2019-es \u00e9vk\u00f6nyve szerint az\u00e9rt akadt dolga az ad\u00f3hat\u00f3s\u00e1gnak, f\u0151leg \u00e1fa, de nyugtaad\u00e1s miatt is. Tov\u00e1bbra is \u00e1f\u00e1ban bakiztak a legt\u00f6bbet a f\u00fcl\u00f6n cs\u00edpett v\u00e1llalkoz\u00e1sok, 80% felett volt a felt\u00e1rt \u00fcgyesked\u00e9sekben az \u00e1fa ar\u00e1nya. \u00c9s a nyugtaad\u00e1s is akadozott egyesekn\u00e9l, 275 \u00fczletet be is kellett z\u00e1rni.<\/p>\n","protected":false},"author":1001006,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[136,424,19],"tags":[],"_links":{"self":[{"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/posts\/127335"}],"collection":[{"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/users\/1001006"}],"replies":[{"embeddable":true,"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/comments?post=127335"}],"version-history":[{"count":1,"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/posts\/127335\/revisions"}],"predecessor-version":[{"id":127336,"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/posts\/127335\/revisions\/127336"}],"wp:attachment":[{"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/media?parent=127335"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/categories?post=127335"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/tags?post=127335"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}