{"id":1123,"date":"2023-02-01T12:30:41","date_gmt":"2023-02-01T12:30:41","guid":{"rendered":"https:\/\/www.kisfuzes.hu\/?p=1123"},"modified":"2023-02-01T14:43:01","modified_gmt":"2023-02-01T14:43:01","slug":"2023-januar-1-jetol-18-ra-emelkedett-a-helyi-iparuzesi-ado-merteke-kisfuzesen","status":"publish","type":"post","link":"http:\/\/www.kisfuzes.hu\/?p=1123","title":{"rendered":"2023. janu\u00e1r 1-j\u00e9t\u0151l 1,8 %-ra emelkedett a helyi ipar\u0171z\u00e9si ad\u00f3 m\u00e9rt\u00e9ke Kisf\u00fczesen"},"content":{"rendered":"\n<p><\/p>\n\n\n\n<p>Kisf\u00fczes K\u00f6zs\u00e9g \u00d6nkorm\u00e1nyzat\u00e1nak K\u00e9pvisel\u0151test\u00fclete a 2022. november 16-\u00e1n tartott \u00fcl\u00e9s\u00e9n 2023. janu\u00e1r 1-jei hat\u00e1llyal az eddigi 1,4 %-r\u00f3l 1,8 %-ra emelte a helyi ipar\u0171z\u00e9si ad\u00f3 m\u00e9rt\u00e9k\u00e9t.<\/p>\n\n\n\n<p><strong>A K\u00e9pvisel\u0151test\u00fclet az ad\u00f3kulcs emel\u00e9se mellett h\u00e1rom jelent\u0151s ok miatt d\u00f6nt\u00f6tt.<\/strong><\/p>\n\n\n\n<ul>\n<li>Egyr\u00e9szt az egyes ad\u00f3t\u00f6rv\u00e9nyek m\u00f3dos\u00edt\u00e1s\u00e1r\u00f3l sz\u00f3l\u00f3 2020. \u00e9vi CXVIII. t\u00f6rv\u00e9ny 100. \u00a7-a 2020. december 31. napj\u00e1val hat\u00e1lyon k\u00edv\u00fcl helyezte a helyi ad\u00f3kr\u00f3l sz\u00f3l\u00f3 1990. \u00e9vi C. t\u00f6rv\u00e9nynek az ideiglenes jelleggel v\u00e9gzett ipar\u0171z\u00e9si tev\u00e9kenys\u00e9gre vonatkoz\u00f3 valamennyi rendelkez\u00e9s\u00e9t. Kisf\u00fczes eset\u00e9ben a helyi ad\u00f3rendeletben az ideiglenes ipar\u0171z\u00e9si ad\u00f3 m\u00e9rt\u00e9ke 5.000 Ft\/nap \u00f6sszegben volt meg\u00e1llap\u00edtva. Ezen ad\u00f3t\u00e9tel megsz\u00fcntet\u00e9s\u00e9vel az ebb\u0151l sz\u00e1rmaz\u00f3 bev\u00e9tel t\u00f6rl\u0151d\u00f6tt.<\/li>\n<\/ul>\n\n\n\n<ul>\n<li>M\u00e1sr\u00e9szt 2022-re 2,5 milli\u00f3 forintr\u00f3l 1,5 milli\u00f3 forintra cs\u00f6kkent a helyi ipar\u0171z\u00e9si ad\u00f3 bev\u00e9tele. Harmadr\u00e9szt a fenn\u00e1ll\u00f3 helyzeten tov\u00e1bb rontott 2021-ben az 500 ezer forint \u00f6sszeg\u0171 s\u00falyad\u00f3, azaz a g\u00e9pj\u00e1rm\u0171ad\u00f3 \u00f6nkorm\u00e1nyzatot megillet\u0151 40 %-\u00e1nak a v\u00e9gleges elvon\u00e1sa.<\/li>\n<\/ul>\n\n\n\n<ul>\n<li>R\u00e1ad\u00e1sul rendk\u00edv\u00fcli kieg\u00e9sz\u00edt\u0151 \u00e1llami t\u00e1mogat\u00e1sra m\u00e1r harmadik \u00e9ve nem jogosult a telep\u00fcl\u00e9s.<\/li>\n<\/ul>\n\n\n\n<p><strong>2022. \u00e9v sor\u00e1n hat\u00e1ly\u00e1t vesztette az a k\u00f6zponti jogszab\u00e1lyi rendelkez\u00e9s, amely szerint a vesz\u00e9lyhelyzet fenn\u00e1ll\u00e1sa miatt nem lehet a helyi ad\u00f3k m\u00e9rt\u00e9k\u00e9t emelni.<\/strong><\/p>\n\n\n\n<p>Ezek ut\u00e1n felmer\u00fclt a jelent\u0151s \u00f6nkorm\u00e1nyzati saj\u00e1t forr\u00e1s cs\u00f6kken\u00e9se alapj\u00e1n az ad\u00f3korrekci\u00f3. T\u00f6bbek k\u00f6z\u00f6tt a villamosenergia \u00e9s a g\u00e1zenergia d\u00edj\u00e1nak nagy ar\u00e1ny\u00fa emelked\u00e9se olyan jelent\u0151s terhet r\u00f3hat az \u00d6nkorm\u00e1nyzatra, amely vesz\u00e9lybe sodorhatja egyes feladatai ell\u00e1t\u00e1s\u00e1t. Ugyanakkor a 2023. \u00e9vi ad\u00f3t\u00f6rv\u00e9ny \u00e9rtelm\u00e9ben &#8211; az \u00f6nkorm\u00e1nyzatok rov\u00e1s\u00e1ra &#8211; 2023-ban bevezet\u00e9sre ker\u00fclt az egyszer\u0171s\u00edtett ipar\u0171z\u00e9si ad\u00f3alap meg\u00e1llap\u00edt\u00e1s\u00e1nak m\u00f3dja a kisv\u00e1llalkoz\u00e1sok sz\u00e1m\u00e1ra. \u00cdgy 12 milli\u00f3 forint bev\u00e9telig az ipar\u0171z\u00e9si ad\u00f3alap 2,5 milli\u00f3 forint lesz, amely ut\u00e1n 1,8 %-os ad\u00f3kulcs alkalmaz\u00e1s\u00e1val mind\u00f6ssze 45.000,-Ft forint lesz a fizetend\u0151 ad\u00f3 \u00e9ves m\u00e9rt\u00e9ke.<\/p>\n\n\n\n<p><strong>A fentiek alapj\u00e1n v\u00e1lt indokoltt\u00e1 &#8211; a helyi ad\u00f3rendelet m\u00f3dos\u00edt\u00e1sa \u00fatj\u00e1n &#8211; az eddig alkalmazott 1,4 %-os helyi ipar\u0171z\u00e9si ad\u00f3 kulcs\u00e1nak 1,8 %-ra t\u00f6rt\u00e9n\u0151 emel\u00e9se 2023. \u00e9vt\u0151l kezd\u0151d\u0151en.<\/strong><\/p>\n\n\n\n<p>Befektet\u00e9s\u00f6szt\u00f6nz\u00e9si c\u00e9lb\u00f3l a K\u00e9pvisel\u0151test\u00fclet elvetette a 2 %-os ad\u00f3maximum meg\u00e1llap\u00edt\u00e1s\u00e1t.<\/p>\n\n\n\n<p>A telep\u00fcl\u00e9sen ugyanis jelenleg 40 ad\u00f3alany van nyilv\u00e1ntartva, ebb\u0151l 30 akt\u00edv v\u00e1llalkoz\u00e1s, melyek k\u00f6z\u00fcl 15 rendelkezik k\u00f6zvetlen\u00fcl kisf\u00fczesi illet\u0151s\u00e9ggel (sz\u00e9khellyel vagy telephellyel).<\/p>\n\n\n\n<p>A befektet\u0151k sz\u00e1m\u00e1nak emelked\u00e9s\u00e9re rem\u00e9nyt adhat a Kisf\u00fczes P\u00e9terv\u00e1s\u00e1ra k\u00f6z\u00f6tti bek\u00f6t\u0151\u00fat teljes k\u00f6r\u0171 fel\u00faj\u00edt\u00e1sa, illetve a lovas turisztikai k\u00f6zpont elk\u00e9sz\u00fclte ut\u00e1n annak v\u00e1rhat\u00f3 vonzereje.<\/p>\n\n\n\n<p>Dr. Kerekes Tibor aljegyz\u0151<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><a href=\"http:\/\/www.kisfuzes.hu\/wp-content\/uploads\/2023\/02\/Kisfuzes.docx\" target=\"_blank\" rel=\"noreferrer noopener\">A kapcsol\u00f3d\u00f3 rendelet innen let\u00f6lthet\u0151.<\/a><\/p>\n\r\n","protected":false},"excerpt":{"rendered":"<p>Kisf\u00fczes K\u00f6zs\u00e9g \u00d6nkorm\u00e1nyzat\u00e1nak K\u00e9pvisel\u0151test\u00fclete a 2022. november 16-\u00e1n tartott \u00fcl\u00e9s\u00e9n 2023. janu\u00e1r 1-jei hat\u00e1llyal az eddigi 1,4 %-r\u00f3l 1,8 %-ra emelte a helyi ipar\u0171z\u00e9si ad\u00f3 m\u00e9rt\u00e9k\u00e9t. A K\u00e9pvisel\u0151test\u00fclet az ad\u00f3kulcs emel\u00e9se mellett h\u00e1rom jelent\u0151s&#46;&#46;&#46;<\/p>\n","protected":false},"author":1,"featured_media":1125,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[12,25],"tags":[55,56,51],"_links":{"self":[{"href":"http:\/\/www.kisfuzes.hu\/index.php?rest_route=\/wp\/v2\/posts\/1123"}],"collection":[{"href":"http:\/\/www.kisfuzes.hu\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.kisfuzes.hu\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.kisfuzes.hu\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.kisfuzes.hu\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1123"}],"version-history":[{"count":6,"href":"http:\/\/www.kisfuzes.hu\/index.php?rest_route=\/wp\/v2\/posts\/1123\/revisions"}],"predecessor-version":[{"id":1133,"href":"http:\/\/www.kisfuzes.hu\/index.php?rest_route=\/wp\/v2\/posts\/1123\/revisions\/1133"}],"wp:featuredmedia":[{"embeddable":true,"href":"http:\/\/www.kisfuzes.hu\/index.php?rest_route=\/wp\/v2\/media\/1125"}],"wp:attachment":[{"href":"http:\/\/www.kisfuzes.hu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1123"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.kisfuzes.hu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1123"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.kisfuzes.hu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1123"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}