{"id":1794,"date":"2023-02-01T12:36:12","date_gmt":"2023-02-01T12:36:12","guid":{"rendered":"https:\/\/varaszo.hu\/?p=1794"},"modified":"2023-02-01T14:42:39","modified_gmt":"2023-02-01T14:42:39","slug":"2023-januar-1-jetol-epitmenyenkent-evi-8-000-ft-ra-emelkedett-a-maganszemelyek-kommunalis-adojanak-merteke-varaszon","status":"publish","type":"post","link":"https:\/\/varaszo.hu\/?p=1794","title":{"rendered":"<strong>2023. janu\u00e1r 1-j\u00e9t\u0151l \u00e9p\u00edtm\u00e9nyenk\u00e9nt \u00e9vi 8.000,-Ft-ra emelkedett<\/strong> <strong>a mag\u00e1nszem\u00e9lyek kommun\u00e1lis ad\u00f3j\u00e1nak m\u00e9rt\u00e9ke V\u00e1rasz\u00f3n<\/strong>"},"content":{"rendered":"\n<p><\/p>\n\n\n\n<p>V\u00e1rasz\u00f3 K\u00f6zs\u00e9g \u00d6nkorm\u00e1nyzat\u00e1nak K\u00e9pvisel\u0151test\u00fclete a 2022. okt\u00f3ber 26-\u00e1n tartott \u00fcl\u00e9s\u00e9n 2023. janu\u00e1r 1-jei hat\u00e1llyal az eddigi 6.000,-Ft-r\u00f3l 8.000,-Ft-ra emelte \u00e9p\u00edtm\u00e9nyenk\u00e9nt a mag\u00e1nszem\u00e9lyek kommun\u00e1lis ad\u00f3j\u00e1nak \u00e9ves 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 class=\"wp-block-list\">\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. V\u00e1rasz\u00f3 eset\u00e9ben a helyi ad\u00f3rendeletben az ideiglenes ipar\u0171z\u00e9si ad\u00f3 m\u00e9rt\u00e9ke 1.000 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 class=\"wp-block-list\">\n<li>M\u00e1sr\u00e9szt a fenn\u00e1ll\u00f3 helyzeten tov\u00e1bb rontott 2021-ben az 1 milli\u00f3 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 class=\"wp-block-list\">\n<li>Harmadr\u00e9szt 2023-t\u00f3l megsz\u00fcntet\u00e9sre ker\u00fcl az egyre cs\u00f6kken\u0151 bev\u00e9telt jelent\u0151 idegenforgalmi ad\u00f3, mert rendk\u00edv\u00fcli m\u00e9rt\u00e9kben visszaesett a falusi turizmus keret\u00e9ben m\u0171k\u00f6d\u0151 sz\u00e1ll\u00e1shely szolg\u00e1ltat\u00e1s.<\/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.<\/p>\n\n\n\n<p>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 2 %-os ad\u00f3kulcs alkalmaz\u00e1s\u00e1val mind\u00f6ssze 50.000,-Ft forint lesz a fizetend\u0151 ad\u00f3 \u00e9ves \u00f6sszege.<\/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 6.000,-Ft-os kommun\u00e1lis ad\u00f3 m\u00e9rt\u00e9k\u00e9nek 8.000,-Ft-ra t\u00f6rt\u00e9n\u0151 emel\u00e9se 2023. \u00e9vt\u0151l kezd\u0151d\u0151en.<\/strong><\/p>\n\n\n\n<p>Az ar\u00e1nyos k\u00f6ztehervisel\u00e9s \u00e9rdek\u00e9ben a K\u00e9pvisel\u0151test\u00fclet elvetette magasabb ad\u00f3 meg\u00e1llap\u00edt\u00e1s\u00e1t.<\/p>\n\n\n\n<p>A 2.000,-Ft-os (33 %-os) nagys\u00e1g\u00fa ad\u00f3emel\u00e9s mintegy 500.000,-Ft\/\u00e9v t\u00f6bbletbev\u00e9telt jelenthet, figyelemmel a mintegy 250 telep\u00fcl\u00e9si szint\u0171 \u00e9p\u00edtm\u00e9ny ad\u00f3t\u00e1rgyra \u00e9s mag\u00e1nszem\u00e9ly ad\u00f3alanyra. Az \u00d6nkorm\u00e1nyzat az elm\u00falt id\u0151szakban \u00e9vente 1.600.000,-Ft \u00f6sszeg\u0171 mag\u00e1nszem\u00e9lyek kommun\u00e1lis ad\u00f3ja bev\u00e9telt realiz\u00e1lt, amely az ad\u00f3emel\u00e9st k\u00f6vet\u0151en 2.100.000,-Ft-ra n\u00f6vekedhet<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><a href=\"http:\/\/varaszo.hu\/wp-content\/uploads\/2023\/02\/Varaszo.docx\" target=\"_blank\" rel=\"noreferrer noopener\">A kapcsol\u00f3d\u00f3 rendelet innen is let\u00f6lthet\u0151.<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>V\u00e1rasz\u00f3 K\u00f6zs\u00e9g \u00d6nkorm\u00e1nyzat\u00e1nak K\u00e9pvisel\u0151test\u00fclete a 2022. okt\u00f3ber 26-\u00e1n tartott \u00fcl\u00e9s\u00e9n 2023. janu\u00e1r 1-jei hat\u00e1llyal az eddigi 6.000,-Ft-r\u00f3l 8.000,-Ft-ra emelte \u00e9p\u00edtm\u00e9nyenk\u00e9nt a mag\u00e1nszem\u00e9lyek kommun\u00e1lis ad\u00f3j\u00e1nak \u00e9ves m\u00e9rt\u00e9k\u00e9t. A K\u00e9pvisel\u0151test\u00fclet az ad\u00f3kulcs emel\u00e9se mellett h\u00e1rom jelent\u0151s ok miatt d\u00f6nt\u00f6tt. 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 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1795,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[30],"tags":[56,57,58,41],"class_list":{"0":"post-1794","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-hirek","8":"tag-56","9":"tag-ado","10":"tag-kepviselotestulet","11":"tag-tajekoztato"},"_links":{"self":[{"href":"https:\/\/varaszo.hu\/index.php?rest_route=\/wp\/v2\/posts\/1794","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/varaszo.hu\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/varaszo.hu\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/varaszo.hu\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/varaszo.hu\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1794"}],"version-history":[{"count":3,"href":"https:\/\/varaszo.hu\/index.php?rest_route=\/wp\/v2\/posts\/1794\/revisions"}],"predecessor-version":[{"id":1801,"href":"https:\/\/varaszo.hu\/index.php?rest_route=\/wp\/v2\/posts\/1794\/revisions\/1801"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/varaszo.hu\/index.php?rest_route=\/wp\/v2\/media\/1795"}],"wp:attachment":[{"href":"https:\/\/varaszo.hu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1794"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/varaszo.hu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1794"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/varaszo.hu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1794"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}