hogyan kell adozni egy eladott haz utan.En Canadaban elek es fogalmam sincs az uj adozasi rendszerrol igy annyit sikerult kideritenem,hogy ha nem adozok akkor meg leszek buntetve.Meg azt sem tudom,hogy mi utan kell adozni es mennyit de mar fenyegetnek,hogy megbuntetnek.Az orokseg egy fel haz volt,mert eredetileg a masik fel mar a tulajdonomban volt az apai reszrol amit annak idejen (20 eve) a kiszabott adot befizettem.Most edesanyam is elhunyt es az orokosodesi adot erre is befizettem az adohatosagnak.Ezutan eladtam a hazat es mint jovedelem ezutan ujbol kell adozni.Nem tudam,hogy az ado az eladasi ar utan jar vagy egyaltalan csak a fel utan hogyan kell csinalni?Ha tudtok segitsetek koszi
From: [EMAIL PROTECTED] Reply-To: [EMAIL PROTECTED] To: [EMAIL PROTECTED] Subject: Akta digest, Vol 1 #567 - 12 msgs Date: Sun, 04 Jan 2004 06:29:55 +0100
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Today's Topics:
1. =?windows-1250?Q?Kettos_k=F6nyvviteluek_EVAs_osztal=E9ka?= (FairConto Home)
2. Re: banktitok vagy nem (FairConto Home)
3. Re: EVA-zott jovedelem megegyszer (FairConto Home)
4. Re: Konyv afa 2004 (FairConto Home)
5. Re: banktitok vagy nem (=?iso-8859-2?Q?Ol=E1h_Csilla?=)
6. =?iso-8859-2?Q?Re:_Munkak=F6ri_le=EDr=E1s;_Munkaszerz=F5d=E9s;_Tanulm=E1n?=
=?iso-8859-2?Q?yi_szerz=F5d=E9s_k=E9r=E9se?= (FairConto Home)
7. Re: lila - adojovairas (FairConto Home)
8. Re: banktitok vagy nem (FairConto Home)
9. Re: banktitok vagy nem (=?iso-8859-2?Q?Ol=E1h_Csilla?=)
10. Re: Munkaszerzodes modositas (Kiss Ferenc)
11. Re: banktitok vagy nem (Orban Maria)
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Message: 1
From: "FairConto Home" <[EMAIL PROTECTED]>
To: =?windows-1250?Q?APEH_-_ABEV_=E9szrev=E9telek?= <[EMAIL PROTECTED]>,
=?windows-1250?Q?APEH_Internetes_=DCgyf=E9lszolg=E1lat?= <[EMAIL PROTECTED]>,
"AKTA" <[EMAIL PROTECTED]>
Cc: =?windows-1250?Q?PM_-_Szatm=E1ri_L=E1szl=F3?= <[EMAIL PROTECTED]>,
"=?windows-1250?B?UE0gLSBN6XN64XJvcyBM4XN6bPM=?=" <[EMAIL PROTECTED]>,
"FairConto - Ruszin Zsolt" <[EMAIL PROTECTED]>
Date: Sun, 4 Jan 2004 00:16:45 +0100
Subject: =?windows-1250?Q?Kettos_k=F6nyvviteluek_EVAs_osztal=E9ka?=
Reply-To: [EMAIL PROTECTED]
Kedves �gyf�lszolg�lat!
Ad�z�: FairConto Bt. Ad�sz�m: 28566506-2-41 Sz�khely: 1042 Budapest, Vir�g u. 27. III/17.
K�ztudott, hogy az egyszer�s�tett v�llalkoz�i ad�r�l sz�l� - t�bbsz�r m�dos�tott - 2002. �vi XLIII. t�rv�ny (a tov�bbiakban: EVA tv.) 18. � (4) bekezd�se szerint - f� szab�lyk�nt - az eva alany t�rsas�got ad�alanyis�ga ad��v�ben nem terheli a mag�nszem�ly tagj�nak kifizetett osztal�k ut�ni szem�lyi j�vedelemad�-k�telezetts�g.
A Btk. 310. � (1)-a szerint "Aki az ad�k�telezetts�g (...) meg�llap�t�sa szempontj�b�l jelent�s t�nyt (adatot) a hat�s�g, (...) el�tt val�tlanul ad el� vagy elhallgat (...) v�ts�get k�vet el, �s k�t �vig terjed� szabads�gveszt�ssel, k�z�rdek� munk�val vagy p�nzb�ntet�ssel b�ntetend�.
Az el�bbi k�t szakasz alapj�n kik�vetkeztethet�, hogy azon kett�s k�nyvvitelt vezet� t�rsas�gok, ahol az EVA megfizet�s�vel - saj�tos m�don - nem terheli tov�bbi ad�k�telezetts�g a mag�nszem�ly osztal�k-j�vedelm�t, tov�bbra is fenn�ll a j�vedelem legal�bb t�j�koztat� adatk�nt val� k�zl�si k�telezetts�ge, miut�n annak elmulaszt�s�val olyan l�nyeges t�ny, vagy inform�ci� fog az APEH nyilv�ntart�saib�l hi�nyozni, amely f�lrevezet� adatokat �s d�nt�seket eredm�nyezhet a hat�s�gok r�sz�r�l.
Ez�rt javasoljuk, hogy biztos�ts�k a lehet�s�get a 2004. sor�n keletkezett EVAs osztal�k-j�vedelmek (�s amennyiben lehets�ges a 2003. sor�n keletkezett osztal�k-el�legek) tekintet�ben a bevall�sban val� szerepeltet�st.
Jogalkot�s szempontj�b�l elhib�zottnak tartjuk az EVAs osztal�kkal kapcsolatos "ad�k�telezetts�g" kv�zi t�rl�s�t, helyette az ad�fizet�si-k�telezetts�g lenne szerencs�sebb, hiszen fontos �rdek f�z�dhet a nyilv�ntart�si, bevall�si, stb. ad�k�telezetts�gek teljes�t�s�hez ehhez, ak�r mindk�t f�l (mag�nszem�ly, APEH) r�sz�r�l is.
V�rjuk megtisztel� v�laszukat. �dv�zlettel
__________________________________ Ruszin Zsolt FairConto
Office: 1046 Budapest, Kiss Ern� u. 1-3. Home: 1042 Budapest, Vir�g u. 27 III/17. Tel/Fax: +36 1 399-1587 (Office) Fax: +36 1 399-1589 (Office) Tel/Fax: +36 1 370-8980 (Home) Mobil: +36 20 922-8470 E-mail: [EMAIL PROTECTED] E-mail: [EMAIL PROTECTED] WEB: www.fairconto.hu
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Message: 2 From: "FairConto Home" <[EMAIL PROTECTED]> To: <[EMAIL PROTECTED]> Date: Sun, 4 Jan 2004 00:21:13 +0100 Subject: Re: banktitok vagy nem Reply-To: [EMAIL PROTECTED]
Kedves Csilla!
> Igen �n is ezt szeretn�m megtudni.. > Lehet m�gis asztalborogatas lesz! > Mert jog is van a vilagon.
Csak ne olyan hevesen. Ez az ize, marmint a GameOfLife nem egy HubeleBalazs Jatek.
Segitsek megfogalmazni a kerelmet?
__________________________________ Ruszin Zsolt FairConto
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Message: 3 From: "FairConto Home" <[EMAIL PROTECTED]> To: <[EMAIL PROTECTED]> Date: Sun, 4 Jan 2004 00:24:12 +0100 Subject: Re: EVA-zott jovedelem megegyszer Reply-To: [EMAIL PROTECTED]
Kedves Csilla!
> Ha meg ures marad, akkor is celszeu nullasat kuldeni.
Inkabb ne, pliz. Nekem egy ugyfelemnek egyszer 0-as fogyasztasi adoreszletezot nyujtottak be. Lett is belole balhe. Szoval a nullas adatokat inkabb ne kozoljunk, ha az nem kotelezo (mert ugye kotelezo pl. az 0-as AFA bevallas)
__________________________________ Ruszin Zsolt FairConto
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Message: 4 From: "FairConto Home" <[EMAIL PROTECTED]> To: <[EMAIL PROTECTED]> Date: Sun, 4 Jan 2004 00:25:22 +0100 Subject: Re: Konyv afa 2004 Reply-To: [EMAIL PROTECTED]
Kedves rrd!
> A konyv 5% AFAs, a konyvkiadas meg 25%-os. > Valaki megmondana nekem, hogy mikor lehet > akkor 5%-ot szamlazni es mikor kell 25-ot?
Szerintem ha fogalmazasi jutalekot kersz, az bizony 25%-os (pl. royaltee), ha viszont adsz-veszel, az marad 5% alatt.
__________________________________ Ruszin Zsolt FairConto
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Message: 5 From: =?iso-8859-2?Q?Ol=E1h_Csilla?= <[EMAIL PROTECTED]> To: <[EMAIL PROTECTED]> Date: Sun, 4 Jan 2004 00:31:50 +0100 Subject: Re: banktitok vagy nem Reply-To: [EMAIL PROTECTED]
Kedves Zsolt!
K=F6szi a segitseget, es elek is vele, ha lehet... Termesztesen kepletesen gondoltam a dolgot Nyilvan finoman fogalmazva, tartozas osszeget nem vitatva.. De.. Nem tudom.. Hogy mi lesz a vegkifejlet igen eros errefele az osszefonodas..
Csilla
--__--__--
Message: 6
From: "FairConto Home" <[EMAIL PROTECTED]>
To: <[EMAIL PROTECTED]>
Date: Sun, 4 Jan 2004 00:34:33 +0100
Subject: =?iso-8859-2?Q?Re:_Munkak=F6ri_le=EDr=E1s;_Munkaszerz=F5d=E9s;_Tanulm=E1n?=
=?iso-8859-2?Q?yi_szerz=F5d=E9s_k=E9r=E9se?=
Reply-To: [EMAIL PROTECTED]
This is a multi-part message in MIME format.
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Kedves Mindenki!
J�l l�ttam, hogy az al�bbi e-mailre senki sem felelt? �rdekes. Mindazon�ltal �n nem �rtem a munk�ltat�t. Nyilv�nval�an nem lehet p�ly�zati anyagk�nt munkav�gz�sre k�telezni egy dolgoz�t. Majd janu�r 18.-�n bel�p �s meg�rja. Kapjon r� rendes hat�rid�t.
Ha kell, akkor szaladjon el korrepet�l�sra, de egy list�r�l ilyen �ltal�noss�gban nem fog senki sem egy "gazdas�gi vezet�"-s munka�gyi cuccot produk�lni. �s botors�g lenne azt hinni, hogy egy ilyen free dolog azt�n szakmailag is "rendben" lenne.
Megszaktan�csadni persze sokan meg tudn�k...
Tanulm�nyi Szerz�d�st viszont mell�kelek. Frutti helyett szorom. (Volt itt valahol egy m�sik verzi� is, csak most hirtelen nem tal�lom) H�tha megtanulnak a c�gek v�gre norm�lis tanulm�nyi szerz�d�st k�tni!
__________________________________ Ruszin Zsolt FairConto
----- Original Message ----- From: "Enyedi Andrea" <[EMAIL PROTECTED]> To: <[EMAIL PROTECTED]> Sent: Friday, January 02, 2004 11:56 PM Subject: Munkak�ri le�r�s; Munkaszerz�d�s; Tanulm�nyi szerz�d�s k�r�se
Kedves �gyint�z�!
Alul�rott azzal a tiszteletteljes k�r�ssel fordulok �n�kh�z, hogy r�szemre, ha m�djukban �ll, sz�veskedjenek postafordult�val egy r�szletes, mindenre kiterjed� "GAZDAS�GI VEZET�"-i munkak�ri le�r�s-t a hozz� tartoz� r�szletes munkaszerz�d�s-sel egy�tt �tk�ldeni.
A leend� munkak�r�m f�gg t�le. Egy k�zszolg�lati Kft. hozta l�tre �jonnan ezt a beoszt�st. P�ly�zat �tj�n elnyertem, 2004. 01. 18-i kezd�ssel. A munkak�ri le�r�st �s a munkaszerz�d�st nekem kell produk�lni. Ez�rt fordultam az Interneten kereszt�l egy olyan szakemberhez, aki biztosan tud nekem seg�teni.
Tov�bb� sz�ks�gem lenne egy mindenre kiterjed� "TANULM�NYI SZERZ�D�S"-re is. Posztgradu�lis 4 f�l�ves k�pz�s keret�n bel�l kezdem el szakk�zgazd�sz diplom�t ny�jt� tanulm�nyaimat 2004. febru�rj�t�l. Az �j munkahelyem minden anyagi �s erk�lcsi t�mogat�st megad, de a tanulm�nyi szerz�d�st is nekem kell �llni.
Seg�ts�g�ket �s meg�rt�s�ket el�re is k�sz�n�m. Tisztelettel �s �dv�zlettel:
Enyedi Andrea
[EMAIL PROTECTED]
Fax : 88/ 443017
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Message: 7 From: "FairConto Home" <[EMAIL PROTECTED]> To: <[EMAIL PROTECTED]> Date: Sun, 4 Jan 2004 00:38:57 +0100 Subject: Re: lila - adojovairas Reply-To: [EMAIL PROTECTED]
Kedves Feri!
> Szoval eloleg eseten a "piros > haromszogekkel" gond van :-((
A rajz es a kiegeszties zsenialis. Kulgyetek be egy kis k�r�t�ssel egy napilapnak: [EMAIL PROTECTED]
Dicserjetek meg a kiegeszito adojovairast jo nagyon. Olyan nagyon-nagyon. Nagyon-nagyon-nagyon. Hatha az illetekes elvtarsak kozul valaki eszre veszi magat. Entom ki, csakhat nem szemelyeskednek... __________________________________ Ruszin Zsolt FairConto
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Message: 8 From: "FairConto Home" <[EMAIL PROTECTED]> To: <[EMAIL PROTECTED]> Date: Sun, 4 Jan 2004 00:40:44 +0100 Subject: Re: banktitok vagy nem Reply-To: [EMAIL PROTECTED]
Kedves Csilla!
> K�szi a segitseget, es elek is vele, ha lehet... > Termesztesen kepletesen gondoltam a dolgot > Nyilvan finoman fogalmazva, tartozas osszeget > nem vitatva. De.. Nem tudom.. Hogy mi lesz a > vegkifejlet igen eros errefele az osszefonodas..
Megfenyegtjuk oket a sajtoval, marmint, hogy csak a hivatalos velemeny birtokaban fordulnank hozzajuk... Ez altalaban hatni szokott...
Vasarnap (ma delutan?) osszehozzuk?
__________________________________ Ruszin Zsolt FairConto
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Message: 9 From: =?iso-8859-2?Q?Ol=E1h_Csilla?= <[EMAIL PROTECTED]> To: <[EMAIL PROTECTED]> Date: Sun, 4 Jan 2004 00:49:43 +0100 Subject: Re: banktitok vagy nem Reply-To: [EMAIL PROTECTED]
Kedves Zsolt! Igen azt hiszem... Ugyis konyvelek egy ujsagironak akinek szinten tele a.....hoembere az onkormanyzati adoirdoaval: Ne tudd meg mit csinaltak veluk is! Csilla ----- Original Message -----=20 From: "FairConto Home" <[EMAIL PROTECTED]> To: <[EMAIL PROTECTED]> Sent: Sunday, January 04, 2004 12:40 AM Subject: Re: banktitok vagy nem
Kedves Csilla!
> K=F6szi a segitseget, es elek is vele, ha lehet... > Termesztesen kepletesen gondoltam a dolgot > Nyilvan finoman fogalmazva, tartozas osszeget > nem vitatva. De.. Nem tudom.. Hogy mi lesz a > vegkifejlet igen eros errefele az osszefonodas..
Megfenyegtjuk oket a sajtoval, marmint, hogy csak a hivatalos velemeny birtokaban fordulnank hozzajuk... Ez altalaban hatni szokott...
Vasarnap (ma delutan?) osszehozzuk?
__________________________________ Ruszin Zsolt FairConto
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Message: 10 From: "Kiss Ferenc" <[EMAIL PROTECTED]> To: "Akta" <[EMAIL PROTECTED]> Date: Sun, 4 Jan 2004 01:44:24 +0100 Subject: Re: Munkaszerzodes modositas Reply-To: [EMAIL PROTECTED]
Kedves Csilla, Gyongyi!
Cs> Munkaugyi ellenorok szerint annyi eleg, hogy ertesiteni kell a dolgozot,
Cs> hogy szemelyi alapbere ett�l ennyi forint ...
Nekunk meg anno (5-6 eve) azt mondtak a munkaugyi ellenorok, hogy legkozelebb ha nem munkaszerzodes modositas lesz, akkor megbuntetnek. (Mt. szerint igazuk van :-((
Gy> Nekem meg �vekkel ezel�tt az TB ellen�rz�s m�g jegyz�k�nyvbe is adta, hogy Gy> nem sz�ks�ges minden minim�lb�r emel�skor �j munkaszerz�d�s.
A TB-t az erdekli, hogy minel tobb legyen a jarulek, igy nekik nem baj, ha "szabalytalanul" emelted meg a fizetes :-(( Vajon azt is elfogadnak, ha "tajekoztatoban" csokkentenel ??
Hmmm... Aztan meg ha ram hallgattok, ugy csinaljatok ahogy jol esik ... :-))
Udv: Feri
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Message: 11 From: "Orban Maria" <[EMAIL PROTECTED]> To: <[EMAIL PROTECTED]> Date: Sun, 4 Jan 2004 05:30:35 +0100 Subject: Re: banktitok vagy nem Reply-To: [EMAIL PROTECTED]
Felad�: "Ol�h Csilla" <[EMAIL PROTECTED]> > Hogyan jutott ennek a bankszamla szamanak birtokaba? > Szabalyosan, vagy szabalytalanul? >
Soha nem fizetett IPA-t errol a bankszamlarol ? OM
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End of Akta Digest
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