A havi SZJA-el\u0151leg jelent\u00e9s olyan \u00e9rtes\u00edt\u00e9s, amely az adott h\u00f3napban a v\u00e1llalkoz\u00f3 bev\u00e9telei ut\u00e1n fizetend\u0151 szem\u00e9lyij\u00f6vedelemad\u00f3-el\u0151leg \u00f6sszeg\u00e9t mutatja be. PIT-5 \u2013 az ad\u00f3t\u00e1bla (progressz\u00edv sk\u00e1la) szerint ad\u00f3z\u00f3, gazdas\u00e1gi tev\u00e9kenys\u00e9get folytat\u00f3 ad\u00f3z\u00f3k sz\u00e1m\u00e1ra, akik a j\u00f6vedelem ut\u00e1n havi el\u0151leget fizetnek. PIT-5L \u2013 a line\u00e1ris ad\u00f3z\u00e1s szerint elsz\u00e1mol\u00f3 v\u00e1llalkoz\u00f3k sz\u00e1m\u00e1ra; szint\u00e9n a havi el\u0151legeket mutatja be.<\/p>\n","protected":false},"excerpt":{"rendered":"
havi-szja-eloleg-jelentes-pit-5-vagy-pit-5l<\/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-3619","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\/3619","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=3619"}],"version-history":[{"count":1,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts\/3619\/revisions"}],"predecessor-version":[{"id":3636,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts\/3619\/revisions\/3636"}],"wp:attachment":[{"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/media?parent=3619"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/categories?post=3619"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/tags?post=3619"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}