{"id":16663,"date":"2017-11-09T16:18:10","date_gmt":"2017-11-09T15:18:10","guid":{"rendered":"https:\/\/dbh-group.com\/?p=16663"},"modified":"2017-11-23T08:42:49","modified_gmt":"2017-11-23T07:42:49","slug":"varhato-adovaltozasok-2018","status":"publish","type":"post","link":"https:\/\/dbh-group.com\/blog\/?p=16663&lang=hu","title":{"rendered":"V\u00e1rhat\u00f3 ad\u00f3v\u00e1ltoz\u00e1sok 2018"},"content":{"rendered":"<div>\n<p style=\"text-align: justify\"><strong>M\u00e1r jav\u00e1ban zajlik a parlament \u0151szi \u00fcl\u00e9s szakasza, amelyben t\u00e1rgyalnak a 2018. janu\u00e1r 1-t\u0151l \u00e9letbe l\u00e9p\u0151 v\u00e1ltoz\u00e1sokr\u00f3l is. A jelenleg ismertetett javaslatok k\u00f6z\u00f6tt igaz\u00e1n jelent\u0151s m\u00f3dos\u00edt\u00e1sok nem tal\u00e1lhat\u00f3ak, azonban akad n\u00e9h\u00e1ny v\u00e1ltoz\u00e1s, amelyeket \u00e9rdemes figyelmemmel k\u00eds\u00e9rni.\u00a0Az operat\u00edv munk\u00e1ban bet\u00f6lt\u00f6tt szerep\u00fck miatt nyomon k\u00f6vet\u00e9s\u00fck elengedhetetlen.<\/strong><\/p>\n<p style=\"text-align: justify\">Az els\u0151 \u00e9s tal\u00e1n a legnagyobb volumen\u0171 v\u00e1ltoz\u00e1s, hogy 2017. december 31-\u00e9n v\u00e1rhat\u00f3an hat\u00e1lyon k\u00edv\u00fcl helyezik az ad\u00f3z\u00e1s rendj\u00e9r\u0151l sz\u00f3l\u00f3 2003. \u00e9vi XCII t\u00f6rv\u00e9nyt, amelynek hely\u00e9t h\u00e1rom t\u00f6rv\u00e9ny veszi majd \u00e1t:<\/p>\n<ul style=\"text-align: justify\">\n<li>ad\u00f3z\u00e1s rendj\u00e9r\u0151l sz\u00f3l\u00f3 t\u00f6rv\u00e9ny (jelenleg T\/17994. irom\u00e1nysz\u00e1m),<\/li>\n<li>ad\u00f3igazgat\u00e1si rendtart\u00e1sr\u00f3l sz\u00f3l\u00f3 t\u00f6rv\u00e9ny (T\/17995 irom\u00e1nysz\u00e1m),<\/li>\n<li>ad\u00f3hat\u00f3s\u00e1g \u00e1ltal foganatos\u00edtand\u00f3 v\u00e9grehajt\u00e1si elj\u00e1r\u00e1sokr\u00f3l sz\u00f3l\u00f3 t\u00f6rv\u00e9ny (T\/17782 irom\u00e1nysz\u00e1m).<\/li>\n<\/ul>\n<p style=\"text-align: justify\">Az <strong>ad\u00f3z\u00e1s rendj\u00e9r\u0151l sz\u00f3l\u00f3 t\u00f6rv\u00e9ny<\/strong> hat\u00e1lyon k\u00edv\u00fcl helyez\u00e9se miatt sz\u00e1mos m\u00e1s t\u00f6rv\u00e9ny, rendelet m\u00f3dos\u00edt\u00e1sa is indokoltt\u00e1 v\u00e1lt. Ezek \u00e9rdemi v\u00e1ltoz\u00e1sokat val\u00f3j\u00e1ban nem jelentenek, mivel a t\u00f6rv\u00e9nyi hivatkoz\u00e1sok friss\u00edt\u00e9sei, jogszab\u00e1lyi \u00f6sszhang megteremt\u00e9se \u00e9rdek\u00e9ben elv\u00e9gzett m\u00f3dos\u00edt\u00e1sok. Ezeken k\u00edv\u00fcl a k\u00fcl\u00f6nb\u00f6z\u0151 ad\u00f3nemekhez tartoz\u00f3 valamennyi elj\u00e1r\u00e1si rendelkez\u00e9s az adott k\u00f6telezetts\u00e9get el\u0151\u00edr\u00f3 jogszab\u00e1lyokba ker\u00fcl \u00e1temel\u00e9sre.<\/p>\n<p style=\"text-align: justify\">A <strong>t\u00e1rsas\u00e1gi ad\u00f3t<\/strong> \u00e9rint\u0151en tartalmi v\u00e1ltoz\u00e1sk\u00e9nt jelenik meg, hogy az ad\u00f3, ad\u00f3el\u0151leg-kieg\u00e9sz\u00edt\u00e9s k\u00e9sve t\u00f6rt\u00e9n\u0151 teljes\u00edt\u00e9se nem minden esetben j\u00e1r a felaj\u00e1nl\u00e1s elutas\u00edt\u00e1s\u00e1val. Csek\u00e9ly m\u00e9rt\u00e9k\u0171 k\u00e9sedelem eset\u00e9n az ad\u00f3z\u00f3 k\u00fcl\u00f6n k\u00e9relm\u00e9re az ad\u00f3hat\u00f3s\u00e1g \u00e1tutalja a felaj\u00e1nlott \u00f6sszeget a kedvezm\u00e9nyezettnek \u00e9s a felaj\u00e1nl\u00f3 ad\u00f3z\u00f3 is megkaphatja az \u00f6sszeg ut\u00e1n a j\u00f3v\u00e1\u00edr\u00e1st. K\u00e9relem alapj\u00e1n az ad\u00f3hat\u00f3s\u00e1g akkor teljes\u00edti a j\u00f3v\u00e1\u00edr\u00e1st, ha a fizet\u00e9si k\u00e9sedelem nem haladja meg az esed\u00e9kess\u00e9gt\u0151l sz\u00e1m\u00edtott 15 napot.<\/p>\n<p style=\"text-align: justify\"><a href=\"https:\/\/dbh-group.com\/cms\/wp-content\/uploads\/2015\/04\/salary.jpg\"><img decoding=\"async\" loading=\"lazy\" class=\" wp-image-16683 alignright\" src=\"https:\/\/dbh-group.com\/cms\/wp-content\/uploads\/2015\/04\/salary.jpg\" alt=\"\" width=\"306\" height=\"204\" \/><\/a><\/p>\n<p style=\"text-align: justify\">B\u00e1r nem ad\u00f3v\u00e1ltoz\u00e1s, de szorosan kapcsol\u00f3dik a munk\u00e1ltat\u00f3kat \u00e9s munkav\u00e1llal\u00f3kat \u00e9rint\u0151 k\u00f6zterhek alakul\u00e1s\u00e1hoz a 2018. janu\u00e1r 1-t\u0151l \u00e9rv\u00e9nyes <strong>minim\u00e1lb\u00e9r \u00e9s garant\u00e1lt b\u00e9rminimum<\/strong> \u00f6sszeg\u00e9nek emelked\u00e9se. A 430\/2016. (XII. 15.) Korm. rendeletben foglaltaknak megfelel\u0151en janu\u00e1rt\u00f3l a minim\u00e1lb\u00e9r havi 138.000, a garant\u00e1lt b\u00e9rminimum pedig 180.500 Ft-ra emelkedik majd.<\/p>\n<p style=\"text-align: justify\">A b\u00e9rn\u00f6veked\u00e9s okozta k\u00f6zteher \u00f6sszeg emelked\u00e9st kompenz\u00e1land\u00f3 2018-t\u00f3l tov\u00e1bbi 2,5 sz\u00e1zal\u00e9kos cs\u00f6kken\u00e9s v\u00e1rhat\u00f3 a <strong>szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3ban<\/strong> (T\/17776. sz. t\u00f6rv\u00e9nyjavaslat). \u00cdgy 19,5%-os ad\u00f3kulccsal sz\u00e1molhatunk. Szint\u00e9n az eml\u00edtett t\u00f6rv\u00e9ny javaslat tartalmazza azt az inform\u00e1ci\u00f3t, amely szerint 2018. janu\u00e1r 1-t\u0151l az <strong>eg\u00e9szs\u00e9g\u00fcgyi hozz\u00e1j\u00e1rul\u00e1s<\/strong> m\u00e9rt\u00e9ke 19,5 sz\u00e1zal\u00e9kra cs\u00f6kken.<\/p>\n<p style=\"text-align: justify\">A 2018-as \u00e9v m\u00e1sik nagyobb volumen\u0171 v\u00e1ltoz\u00e1sa, hogy megsz\u0171nik a <strong>munk\u00e1ltat\u00f3i szem\u00e9lyi j\u00f6vedelemad\u00f3 meg\u00e1llap\u00edt\u00e1s<\/strong> lehet\u0151s\u00e9ge. M\u00e1r a 2017. \u00e9vi j\u00f6vedelmekre sem lehet ezt a m\u00f3dszert v\u00e1lasztani. Az ad\u00f3hat\u00f3s\u00e1g tov\u00e1bbra is elk\u00e9szti minden arra jogosultnak a bevall\u00e1si tervezetet \u00edgy ennek elfogad\u00e1s\u00e1val, kieg\u00e9sz\u00edt\u00e9s\u00e9vel, vagy \u00f6nad\u00f3z\u00e1ssal teljes\u00edtheti bevall\u00e1si k\u00f6telezetts\u00e9g\u00e9t a mag\u00e1nszem\u00e9ly.<\/p>\n<p style=\"text-align: justify\">Az elm\u00falt \u00e9vekhez hasonl\u00f3an 2018. janu\u00e1r 1-t\u0151l a <strong>csal\u00e1di kedvezm\u00e9ny<\/strong> \u00e9rv\u00e9nyes\u00edthet\u0151 \u00f6sszege is v\u00e1ltozik. 1 eltartott eset\u00e9n tov\u00e1bbra is 66.670 Ft, 2 eltartott eset\u00e9n 116.670 Ft, 3 eltartott eset\u00e9n tov\u00e1bbra is 220.000 Ft kedvezm\u00e9ny vehet\u0151 ig\u00e9nybe eltartottank\u00e9nt.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p>&nbsp;<\/p>\n<\/div>\n<p><em>K\u00e9pek forr\u00e1sa: pixabay<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p style=\"text-align: justify\">M\u00e1r jav\u00e1ban zajlik a parlament \u0151szi \u00fcl\u00e9s szakasza, amelyben t\u00e1rgyalnak a 2018. janu\u00e1r 1-t\u0151l \u00e9letbe l\u00e9p\u0151 v\u00e1ltoz\u00e1sokr\u00f3l is. A jelenleg ismertetett javaslatok k\u00f6z\u00f6tt igaz\u00e1n jelent\u0151s m\u00f3dos\u00edt\u00e1sok nem tal\u00e1lhat\u00f3ak, azonban akad n\u00e9h\u00e1ny v\u00e1ltoz\u00e1s, amelyeket \u00e9rdemes figyelmemmel k\u00eds\u00e9rni.\u00a0Az operat\u00edv munk\u00e1ban bet\u00f6lt\u00f6tt szerep\u00fck miatt nyomon k\u00f6vet\u00e9s\u00fck elengedhetetlen.<\/p>\n<p style=\"text-align: justify\">Az els\u0151 \u00e9s tal\u00e1n a legnagyobb volumen\u0171 v\u00e1ltoz\u00e1s, hogy 2017.<\/p>\n<p> <a href=\"https:\/\/dbh-group.com\/blog\/?p=16663&#038;lang=hu\">Read more<\/a><\/p>\n","protected":false},"author":41,"featured_media":16680,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"aside","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0},"categories":[],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v15.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dbh-group.com\/blog\/?p=16663&#038;lang=hu\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"V\u00e1rhat\u00f3 ad\u00f3v\u00e1ltoz\u00e1sok 2018 | DBH Group\" \/>\n<meta property=\"og:description\" content=\"M\u00e1r jav\u00e1ban zajlik a parlament \u0151szi \u00fcl\u00e9s szakasza, amelyben t\u00e1rgyalnak a 2018. janu\u00e1r 1-t\u0151l \u00e9letbe l\u00e9p\u0151 v\u00e1ltoz\u00e1sokr\u00f3l is. 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