{"id":3577,"date":"2026-07-19T13:22:51","date_gmt":"2026-07-19T11:22:51","guid":{"rendered":"https:\/\/szabo.pl\/index.php\/2026\/07\/19\/havi-jelentes-szemelyi-jovedelemadorol-vagy-tarsasagi-adorol\/"},"modified":"2026-07-19T13:47:19","modified_gmt":"2026-07-19T11:47:19","slug":"havi-jelentes-szemelyi-jovedelemadorol-vagy-tarsasagi-adorol","status":"publish","type":"post","link":"https:\/\/szabo.pl\/index.php\/2026\/07\/19\/havi-jelentes-szemelyi-jovedelemadorol-vagy-tarsasagi-adorol\/","title":{"rendered":"Havi jelent\u00e9s szem\u00e9lyi j\u00f6vedelemad\u00f3r\u00f3l vagy t\u00e1rsas\u00e1gi ad\u00f3r\u00f3l"},"content":{"rendered":"<p>A szem\u00e9lyi j\u00f6vedelemad\u00f3ra (PIT) \u00e9s a t\u00e1rsas\u00e1gi ad\u00f3ra (CIT) egyar\u00e1nt vonatkoz\u00f3 havi j\u00f6vedelemad\u00f3-jelent\u00e9s az \u00dcgyf\u00e9lnek k\u00fcld\u00f6tt \u00e9rtes\u00edt\u00e9s, amely \u00f6sszefoglalja a v\u00e1llalkoz\u00f3k adott elsz\u00e1mol\u00e1si id\u0151szakra vonatkoz\u00f3 ad\u00f3k\u00f6telezetts\u00e9geit (a szem\u00e9lyi j\u00f6vedelemad\u00f3r\u00f3l sz\u00f3l\u00f3 1991. j\u00falius 26-i t\u00f6rv\u00e9ny 44\u201345. cikke, valamint a t\u00e1rsas\u00e1gi ad\u00f3r\u00f3l sz\u00f3l\u00f3 1992. febru\u00e1r 15-i t\u00f6rv\u00e9ny 25. \u00e9s 27. cikke). A havi jelent\u00e9s c\u00e9lja: a bev\u00e9telek \u00e9s k\u00f6lts\u00e9gek \u00f6sszes\u00edt\u00e9se; a fizetend\u0151 ad\u00f3 kisz\u00e1m\u00edt\u00e1sa a kedvezm\u00e9nyek \u00e9s levon\u00e1sok figyelembev\u00e9tel\u00e9vel; az ad\u00f3jelent\u00e9s elk\u00e9sz\u00edt\u00e9se.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>havi-jelentes-szemelyi-jovedelemadorol-vagy-tarsasagi-adorol<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[83,404],"tags":[],"class_list":["post-3577","post","type-post","status-publish","format-standard","hentry","category-hu","category-opis-uslug-hu"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts\/3577","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/comments?post=3577"}],"version-history":[{"count":1,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts\/3577\/revisions"}],"predecessor-version":[{"id":3759,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts\/3577\/revisions\/3759"}],"wp:attachment":[{"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/media?parent=3577"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/categories?post=3577"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/tags?post=3577"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}