{"id":28617,"date":"2014-02-23T16:28:16","date_gmt":"2014-02-23T15:28:16","guid":{"rendered":"http:\/\/stockportal.hu\/?p=28617"},"modified":"2014-02-23T10:29:10","modified_gmt":"2014-02-23T09:29:10","slug":"februar-25-ig-kell-bevallani-a-vallalkozoi-szja-t","status":"publish","type":"post","link":"https:\/\/gazdasagportal.hu\/index.php\/februar-25-ig-kell-bevallani-a-vallalkozoi-szja-t\/","title":{"rendered":"Febru\u00e1r 25-ig kell bevallani a v\u00e1llalkoz\u00f3i szja-t"},"content":{"rendered":"<p><strong>Az egy\u00e9ni v\u00e1llalkoz\u00f3knak \u00e9s az \u00e1fafizet\u00e9sre k\u00f6telezett mag\u00e1nszem\u00e9lyeknek febru\u00e1r 25-ig kell bevallaniuk \u00e9s befizetni\u00fck szem\u00e9lyi j\u00f6vedelemad\u00f3jukat a 1353-as sz\u00e1m\u00fa nyomtatv\u00e1ny kit\u00f6lt\u00e9s\u00e9vel.<!--more--><\/strong><\/p>\n<div id=\"vid4u\"><\/div>\n<p><script type=\"text\/javascript\">\/\/ <![CDATA[\nvar rid = 100000 + Math.floor(Math.random()*99999); var b = document.createElement(\"div\"); b.setAttribute(\"id\", \"v4u_c_\"+rid+\"_6\"); var r = document.getElementById(\"vid4u\"); r.parentNode.insertBefore(b,r); r.setAttribute(\"id\", \"\"); (function(w, d, s, rid) { function go(){ var js, fjs = d.getElementsByTagName(s)[0], load = function(url, id) { if (d.getElementById(id)) { d.getElementById(id).onload = d.getElementById(id).onreadystatechange = function() { if (typeof vid4u != 'undefined') vid4u.init(480,289,\"Bk4MBVSnIu\",\"CbNbmIXCgD\",6, rid);}; return; } js = d.createElement(s); js.src = url; js.id = id; fjs.parentNode.insertBefore(js, fjs); js.onload = js.onreadystatechange = function() { if (typeof vid4u != 'undefined') vid4u.init(480,289,\"Bk4MBVSnIu\",\"CbNbmIXCgD\",6, rid); };}; load(\"http:\/\/video.vid4u.org\/vid4ul.js\", \"vjs_\"+rid); } go(); }(window, document, \"script\", rid));\n\/\/ ]]><\/script><\/p>\n<p>A Nemzeti Ad\u00f3- \u00e9s V\u00e1mhivatal (NAV) a 2012-es ad\u00f3\u00e9vr\u0151l 251 ezer, az szja t\u00f6rv\u00e9ny szerint ad\u00f3z\u00f3 egy\u00e9ni v\u00e1llalkoz\u00f3i bevall\u00e1st dolgozott fel, 13,5 ezerrel, mintegy 5,1 sz\u00e1zal\u00e9kkal kevesebbet, mint egy \u00e9vvel kor\u00e1bban. A bevall\u00f3k 91,2 sz\u00e1zal\u00e9ka t\u00e9teles k\u00f6lts\u00e9gelsz\u00e1mol\u00f3, 8,8 sz\u00e1zal\u00e9ka \u00e1tal\u00e1nyad\u00f3z\u00f3 volt.<br \/>\nA t\u00e9teles k\u00f6lts\u00e9gelsz\u00e1mol\u00f3 egy\u00e9ni v\u00e1llalkoz\u00f3k bev\u00e9telei 2012-ben 1811,4 milli\u00e1rd forintot tettek ki, k\u00f6zel annyit, mint az el\u0151z\u0151 \u00e9vben, fajlagos bev\u00e9tel\u00fck t\u00f6bb mint 5 sz\u00e1zal\u00e9kkal n\u0151tt, 7,5 milli\u00f3r\u00f3l 7,9 milli\u00f3 forintra.<br \/>\nAz egy\u00e9ni v\u00e1llalkoz\u00f3k 78,8 sz\u00e1zal\u00e9ka 2012-ben a 6 milli\u00f3 forint alatti bev\u00e9teli s\u00e1vban helyezkedett el, de az \u00f6sszes bev\u00e9telnek csak a 16,1 sz\u00e1zal\u00e9k\u00e1t realiz\u00e1lta. Harminc milli\u00f3 forint feletti \u00e1rbev\u00e9telt az ad\u00f3z\u00f3k alig 5 sz\u00e1zal\u00e9ka \u00e9rt el, \u0151k szerezt\u00e9k meg viszont a bev\u00e9telek mintegy 57 sz\u00e1zal\u00e9k\u00e1t.<br \/>\nA t\u00e9teles k\u00f6lts\u00e9gelsz\u00e1mol\u00e1st alkalmaz\u00f3 egy\u00e9ni v\u00e1llalkoz\u00f3k a 2011. \u00e9vi 33,1 milli\u00e1rd forint ut\u00e1n 2012-ben 41,1 milli\u00e1rd forint pozit\u00edv eredm\u00e9nyt \u00e9rtek el. A v\u00e1llalkoz\u00f3i szja k\u00f6telezetts\u00e9get vall\u00f3 r\u00e9teg k\u00f6zel 4400 emberrel (2,2 sz\u00e1zal\u00e9kkal) b\u0151v\u00fclt. A fizetend\u0151 ad\u00f3 \u00f6sszege mintegy 1,1 milli\u00e1rd forinttal, 9,2 milli\u00e1rdra n\u0151tt. A fajlagos ad\u00f3k\u00f6telezetts\u00e9g mindezek hat\u00e1s\u00e1ra a 2011. \u00e9vi 41 ezer forintr\u00f3l 46 ezer forintra b\u0151v\u00fclt, de \u00edgy is alig t\u00f6bb mint k\u00e9tszerese volt annak, mint amennyit egy szabolcsi mag\u00e1nszem\u00e9ly tavaly \u00e1tlagosan havonta fizetett.(MTI)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Az egy\u00e9ni v\u00e1llalkoz\u00f3knak \u00e9s az \u00e1fafizet\u00e9sre k\u00f6telezett mag\u00e1nszem\u00e9lyeknek febru\u00e1r 25-ig kell bevallaniuk \u00e9s befizetni\u00fck szem\u00e9lyi j\u00f6vedelemad\u00f3jukat a 1353-as sz\u00e1m\u00fa nyomtatv\u00e1ny kit\u00f6lt\u00e9s\u00e9vel.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[20],"tags":[],"_links":{"self":[{"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/posts\/28617"}],"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\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/comments?post=28617"}],"version-history":[{"count":1,"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/posts\/28617\/revisions"}],"predecessor-version":[{"id":28618,"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/posts\/28617\/revisions\/28618"}],"wp:attachment":[{"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/media?parent=28617"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/categories?post=28617"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/tags?post=28617"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}