{"id":91831,"date":"2021-11-22T11:48:42","date_gmt":"2021-11-22T10:48:42","guid":{"rendered":"https:\/\/semmelweis.hu\/gfi\/?p=91831"},"modified":"2021-11-22T11:48:42","modified_gmt":"2021-11-22T10:48:42","slug":"modellvaltas-utan-2021-08-01-szolgaltatasok-bekerulesi-ertek-megallapitasa-temaban-iktsz-113640-gfipui-2021","status":"publish","type":"post","link":"https:\/\/semmelweis.hu\/gfi\/2021\/11\/22\/modellvaltas-utan-2021-08-01-szolgaltatasok-bekerulesi-ertek-megallapitasa-temaban-iktsz-113640-gfipui-2021\/","title":{"rendered":"Modellv\u00e1lt\u00e1s ut\u00e1n (2021.08.01.) szolg\u00e1ltat\u00e1sok beker\u00fcl\u00e9si \u00e9rt\u00e9k meg\u00e1llap\u00edt\u00e1sa t\u00e9m\u00e1ban  Iktsz: 113640\/GFIP\u00dcI\/2021"},"content":{"rendered":"<p><strong>T \u00c1 J \u00c9 K O Z T A T \u00d3<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>Modellv\u00e1lt\u00e1s ut\u00e1n (2021.08.01.) szolg\u00e1ltat\u00e1sok beker\u00fcl\u00e9si \u00e9rt\u00e9k meg\u00e1llap\u00edt\u00e1sa t\u00e9m\u00e1ban<\/strong><\/p>\n<p><em>A 2000 \u00e9vi C tv. (Sz\u00e1mv. tv.) alapj\u00e1n:<\/em><\/p>\n<p><em>\u00a0<\/em><strong><em>Ig\u00e9nybe vett szolg\u00e1ltat\u00e1s<\/em><\/strong><em>:\u00a0<\/em>minden olyan szolg\u00e1ltat\u00e1s, amely nem tartozik a k\u00f6zvet\u00edtett szolg\u00e1ltat\u00e1s, illetve az egy\u00e9b szolg\u00e1ltat\u00e1s k\u00f6z\u00e9, k\u00fcl\u00f6n\u00f6sen az utaz\u00e1sszervez\u00e9s, a sz\u00e1ll\u00edt\u00e1s-rakod\u00e1s, a rakt\u00e1roz\u00e1s, a csomagol\u00e1s, a k\u00f6lcs\u00f6nz\u00e9s, a b\u00e9rlet, a b\u00e9rmunka, az eszk\u00f6z\u00f6k karbantart\u00e1sa, a postai \u00e9s t\u00e1vk\u00f6zl\u00e9si szolg\u00e1ltat\u00e1s, a mos\u00e1s \u00e9s vegytiszt\u00edt\u00e1s, a bizom\u00e1nyi tev\u00e9kenys\u00e9g, az \u00fcgyletszerz\u00e9s, az oktat\u00e1s \u00e9s tov\u00e1bbk\u00e9pz\u00e9s, a hirdet\u00e9s, a rekl\u00e1m \u00e9s propaganda, a piackutat\u00e1s, a k\u00f6nyvkiad\u00e1s, a lapkiad\u00e1s, a sz\u00e1llodai szolg\u00e1ltat\u00e1s, a vend\u00e9gl\u00e1t\u00e1s, a kutat\u00e1s \u00e9s k\u00eds\u00e9rleti fejleszt\u00e9s, a tervez\u00e9s \u00e9s lebonyol\u00edt\u00e1s, a k\u00f6nyvvizsg\u00e1lat, a k\u00f6nyvviteli szolg\u00e1ltat\u00e1s.<\/p>\n<p><strong><em>Egy\u00e9b szolg\u00e1ltat\u00e1s<\/em><\/strong><em>:\u00a0<\/em>a p\u00e9nz\u00fcgyi, a befektet\u00e9si, a biztos\u00edt\u00e1si, a hat\u00f3s\u00e1gi igazgat\u00e1si, az egy\u00e9b hat\u00f3s\u00e1gi szolg\u00e1ltat\u00e1s.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Az ig\u00e9nybe vett szolg\u00e1ltat\u00e1sok<\/strong> \u00e9rt\u00e9kek\u00e9nt az \u00fczleti \u00e9vben ig\u00e9nybe vett anyagjelleg\u0171 \u00e9s nem anyagjelleg\u0171 szolg\u00e1ltat\u00e1sok <strong>beker\u00fcl\u00e9si \u00e9rt\u00e9k\u00e9t<\/strong> a &#8211; le nem vonhat\u00f3 \u00e1ltal\u00e1nos forgalmi ad\u00f3t is mag\u00e1ban foglal\u00f3 &#8211; <strong>sz\u00e1ml\u00e1zott, fizetett, szerz\u0151d\u00e9sben meghat\u00e1rozott \u00f6sszegben kell elsz\u00e1molni.<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><strong>Az egy\u00e9b szolg\u00e1ltat\u00e1sok<\/strong> \u00e9rt\u00e9kek\u00e9nt az \u00fczleti \u00e9vben felmer\u00fclt, <strong>az eszk\u00f6z\u00f6k beker\u00fcl\u00e9si \u00e9rt\u00e9k\u00e9ben el nem sz\u00e1molt <\/strong>(figyelembe nem vehet\u0151) illet\u00e9ket, jogszab\u00e1lyon alapul\u00f3 hat\u00f3s\u00e1gi igazgat\u00e1si, szolg\u00e1ltat\u00e1si d\u00edjat, egy\u00e9b hat\u00f3s\u00e1gi igazgat\u00e1si, szolg\u00e1ltat\u00e1si elj\u00e1r\u00e1si d\u00edjat, bankk\u00f6lts\u00e9get (a fizetett, fizetend\u0151 kamat kiv\u00e9tel\u00e9vel) \u00e9s a negat\u00edv hozamk\u00e9nt felsz\u00e1m\u00edtott \u00f6sszeget (negat\u00edv kamatot), biztos\u00edt\u00e1si d\u00edjat, tov\u00e1bb\u00e1 a saj\u00e1t el\u0151\u00e1ll\u00edt\u00e1s\u00fa term\u00e9keknek a saj\u00e1t kiskereskedelmi egys\u00e9gbe t\u00f6rt\u00e9n\u0151 kisz\u00e1ll\u00edt\u00e1sakor, illetve (saj\u00e1t) \u00fczemben t\u00f6rt\u00e9n\u0151 felhaszn\u00e1l\u00e1sakor megfizetett ad\u00f3t, j\u00e1rul\u00e9kot, term\u00e9kd\u00edjat <strong>a sz\u00e1ml\u00e1zott, a fizetett, a szerz\u0151d\u00e9sben meghat\u00e1rozott (sz\u00e1m\u00edtott), a bevallott \u00f6sszegben kell kimutatni.<\/strong><\/p>\n<p>Budapest, 2021.11.22.<\/p>\n<p>&nbsp;<\/p>\n<p>Tisztelettel:\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Reif L\u00e1szl\u00f3n\u00e9 p\u00e9nz\u00fcgyi igazgat\u00f3<\/p>\n<p><a href=\"https:\/\/semmelweis.hu\/gfi\/files\/2021\/11\/Scanned_from_a_Lexmark_Multifunction_Product2021-11-22-103408.pdf\">Scanned_from_a_Lexmark_Multifunction_Product2021-11-22-103408<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>T \u00c1 J \u00c9 K O Z T A T \u00d3 \u00a0 Modellv\u00e1lt\u00e1s ut\u00e1n (2021.08.01.) szolg\u00e1ltat\u00e1sok beker\u00fcl\u00e9si \u00e9rt\u00e9k meg\u00e1llap\u00edt\u00e1sa t\u00e9m\u00e1ban A 2000 \u00e9vi C tv. (Sz\u00e1mv. tv.) alapj\u00e1n: \u00a0Ig\u00e9nybe vett szolg\u00e1ltat\u00e1s:\u00a0minden olyan szolg\u00e1ltat\u00e1s, amely nem tartozik a k\u00f6zvet\u00edtett szolg\u00e1ltat\u00e1s, illetve az egy\u00e9b szolg\u00e1ltat\u00e1s k\u00f6z\u00e9, k\u00fcl\u00f6n\u00f6sen az utaz\u00e1sszervez\u00e9s, a sz\u00e1ll\u00edt\u00e1s-rakod\u00e1s, a rakt\u00e1roz\u00e1s, a csomagol\u00e1s, a k\u00f6lcs\u00f6nz\u00e9s, &hellip;<\/p>\n","protected":false},"author":101489,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[10],"class_list":["post-91831","post","type-post","status-publish","format-standard","hentry","category-hirek","tag-penzugy"],"acf":[],"_links":{"self":[{"href":"https:\/\/semmelweis.hu\/gfi\/wp-json\/wp\/v2\/posts\/91831","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/semmelweis.hu\/gfi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/semmelweis.hu\/gfi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/semmelweis.hu\/gfi\/wp-json\/wp\/v2\/users\/101489"}],"replies":[{"embeddable":true,"href":"https:\/\/semmelweis.hu\/gfi\/wp-json\/wp\/v2\/comments?post=91831"}],"version-history":[{"count":1,"href":"https:\/\/semmelweis.hu\/gfi\/wp-json\/wp\/v2\/posts\/91831\/revisions"}],"predecessor-version":[{"id":91833,"href":"https:\/\/semmelweis.hu\/gfi\/wp-json\/wp\/v2\/posts\/91831\/revisions\/91833"}],"wp:attachment":[{"href":"https:\/\/semmelweis.hu\/gfi\/wp-json\/wp\/v2\/media?parent=91831"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/semmelweis.hu\/gfi\/wp-json\/wp\/v2\/categories?post=91831"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/semmelweis.hu\/gfi\/wp-json\/wp\/v2\/tags?post=91831"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}