Tananyag választó:
Adózás Magyarországon, vállalati és személyi adózás
Jegyzet szerkesztése:
Vállalatok és vállalkozások adóterhei
Eszköztár:

Helyi adó

Local taxes are to be paid in all settlements. They are collected by the Local municipality.
The main forms of local taxes are:
- property related taxes
- communal taxes
- local trade tax
- motor vehicle tax
Property-related taxes are levied on buildings or undeveloped land, that are situated in the area of the Local Municipality.
Communal taxes are:
- communal tax paid by private persons (based on the buildings owned or on the possession of lease right)
- communal tax paid by entrepreneurs (based on the number of employees)
- tourism tax (based on the number of guest nights)
Local trade tax must be paid by every company located within the area of the Local Municipality. It is levied on the business activity pursued.
Motor vehicle tax is based on vehicles with Hungarian registration plate

Osztalék adó

The dividend is a share from the profit of a business organization. The shareholders are the owners of the company who get a share of the company’s profit on the basis of their share in the company.
The 20 per cent tax imposed on the dividend (called dividend tax) has to be deducted and paid by the company instead of the person entitled. Resident taxpayers who receive a dividend do not have to pay a dividend tax.

Társasági adó

A corporation is an independent entity subject to taxation and as such, it has to file an income tax return.
Corporation tax rates are usually less progressive than personal income taxes and sometimes they feature a linear structure. Some countries apply a standard tax that they impose on the profits of companies.
The taxable income of companies is calculated similarly to individuals’ income tax that is by deducting ordinary business expenses from the gross income. Companies too, pay taxes on capital gains and –up to a certain limit- they can deduct capital losses from their incomes.
The companies’ income in the form of salaries is withheld as they deduct a certain percentage from the employees’ salary in order to pay it to the tax authorities. (This system is called P.A.Y.E. – pay as you earn- in Britain). Companies also have to pay so-called estimated taxes in advance which are then deducted from their tax liabilities.