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Amire az iparűzési adóval kapcsolatban nem is gondolsz!

Az iparűzési adó az az adó, aminek a kiszámítását a vállalkozók nem szokták érteni. Addig érthető, hogy fizetni kell előleget március 15-ig és szeptember 15-ig is, májusban pedig az évet tisztázzuk; és azt is tudjuk, hogy az előző évi iparűzési adó összeget fizetjük be a következő évre előlegként. Tehát ha magasabb volt a tavalyi adó összege, akkor idén túlfizetésünk, ha alacsonyabb, akkor fizetendő adónk keletkezik. Az azonban, hogy miért kell ennyit fizetni, kérdésként szinte mindig felmerül.

Mert nagyon kell vele vigyázni! Amikor veszteséges a vállalkozásunk, akkor nem is jut eszünkbe, hogy valamilyen teherrel még sújthatnak bennünket…

Pedig teljesen mindegy, hogy a vállalkozás veszteséges-e vagy nyereséges, mert az iparűzési adónak nem a nyereség az alapja. Másképp számoljuk. Nézzük a törvény ide vonatkozó részét:

Az adó alapja

39. § (1) Állandó jelleggel végzett iparűzési tevékenység esetén – a (6) bekezdésben foglaltakra is figyelemmel – az adó alapja a nettó árbevétel, csökkentve

a) az eladott áruk beszerzési értéke és a közvetített szolgáltatások értéke, együttes – a (4)-(8) bekezdésben meghatározottak szerint számított – összegével,

b) az alvállalkozói teljesítések értékével,

c) az anyagköltséggel,

d) az alapkutatás, alkalmazott kutatás, kísérleti fejlesztés adóévben elszámolt közvetlen költségével.

Látod? Sajnos nagyon sok költség nem vonható le az adó alapjából, vagyis a nettó árbevételből. Hogy csak néhány dolgot említsek a teljesség igénye nélkül:

  • Hiába magas a bérköltség és hiába veszel igénybe különféle szolgáltatásokat (pl. számviteli szolgáltatás) azok az iparűzési adó alapját nem csökkentik. Előnyt élveznek azok, akiknek sok az anyagköltségük, vagy az árubeszerzésük, pl. valamilyen kereskedelmet folytatnak. Kivéve, ha az év végére magas készletet halmoznak fel.
  • A szolgáltatók jellemzően nagyon sok iparűzési adót fizetnek.
  • Meg szoktak lepődni az ügyfeleim, hogy év végén vásárolnak egy autót és nem nagyon tesznek vele semmit sem a társasági adó, sem az iparűzési adó csökkentése érdekében. Ugyanígy sajnos nem tudom levonni az árbevételből a sokszor igen magas összegű bérleti díjakat sem, bár ezek legalább a társasági adót csökkentik.

Emiatt rengeteg vállalkozó dönt úgy, hogy olyan településre teszi a székhelyét, ahol nem kell iparűzési adót fizetni. Ez teljesen legális, csakhogy akárhová teszed a székhelyedet, mindenképpen kell oda is fizetned, ahol ténylegesen dolgozol. Nyilván van ott legalább egy fiókteleped, vagy telephelyed és a törvény úgy szól, hogy ezek között meg kell osztanod az iparűzési adó alapodat. Vannak erre különféle számítási módok és komoly kritériumok, hogy hogyan is nem lehet sehová nulla adóalapot osztani.

Érdekesség még, hogy vannak települések, ahol bizonyos összegű adóalap alatt nincs adófizetési kötelezettség. Ne gondold azonban, hogy ha sok telephelyed van, akkor ezzel a művelettel megúszhatod az adófizetést! Mert nem. Ugyanis az összes adóalapot kell figyelembe venni, nem az aktuális önkormányzat területére esőt…

Tehát óvatosan ezzel az adóval, a székhely és a telephelyek közötti megosztásokat nagyon alapos számításokkal kell alátámasztani, nem hasraütésszerűen megállapítani az összegeket, mert egyébként egyre sűrűbben ellenőrzik a bevallásokat!

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