Ez egy kényes kérdés. A vállalkozók nagy többsége mindenről számlát kér, amit vásárol. Ez igen veszélyes, könyvelőként el is mondjuk, hogy van közötte olyan, amit nem lehet és van, amit nem érdemes elszámolni.
Mások pedig szinte semmiről nem hoznak számlát. Fogalmuk sincs, hogy mit lehetne elszámolni, csak év végén szembesülnek azzal, mennyivel kevesebb lenne az adójuk, ha néhány dologról hoznának bizonylatot.
Általánosságban elmondhatjuk, hogy a vállalkozás működésének érdekében felmerült költségek elszámolhatóak. Csak vállalkozó legyen a talpán, aki ezt helyesen értelmezi…
Azt tudjuk, hogy minél több a költség, annál kevesebb az adó. Azonban ezzel nagyon kell vigyázni, mert vannak olyan kiadások, amelyek károsabbak, mint amennyi hasznot hoznak. Olyanokra gondolok pl., mint egy üzleti vacsora, üzleti ajándék. Mert lehet, hogy ezek a társasági adót (10%) csökkentik, azonban ennél sokkal magasabb közterhet kell utánuk fizetni úgy, mint “egyes meghatározott juttatások” után.
Azt is vegyük tudomásul, hogy a könyvelő nem szelektálhatja a számlákat. Sokszor jönnek be úgy vállalkozóim az anyagukkal, hogy “kértem számlát, ha nem kell, dobd ki”. Hogyne… Az a számla a vállalkozás nevére szól, a vállalkozás pénzéből van vásárolva. Ha tehát kidobnám, akkor a beszámoló ellentmondana a teljesség elvének.
Számviteli törvény -> számviteli alapelvek -> Teljesség elve:
A gazdálkodónak könyvelnie kell minden olyan gazdasági eseményt, amely az eszközökre és a forrásokra, illetve a tárgyévi eredményre hatással van a mérleg fordulónapját követően, de még a mérleg elkészítését megelőzően váltak ismertté, és a mérleg fordulónapjával lezárt év gazdasági eseményeiből erednek, a mérleg fordulónapja előtt még nem következtek be, de a mérleg elkészítését megelőzően ismertté váltak.
Nézzük át, hogy melyek az ún. jellemzően előforduló költségek egy vállalkozásnál:
- az alapítás költségei (ez nem szokott bekerülni a könyvelésre, mert ilyenkor még nincs is vállalkozás)
- az ügyvéd díja
- illeték
- bankszámla nyitás költsége
- kamarai hozzájárulás
- bérleti díj
- tanfolyam díja stb.
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az anyagbeszerzésre, az árubeszerzésre, a göngyöleg beszerzésére (csökkentve a szállítónak visszaküldött betétdíjas göngyöleg ellenértékével), a szállításra fordított kiadás;
-
a kizárólag üzemi célt szolgáló tárgyi eszközök, nem anyagi javak beszerzésére, előállítására fordított kiadás, ha az a 100 ezer forintot nem haladja meg, továbbá beszerzési értékétől függetlenül a kizárólag üzemi célt szolgáló tárgyi eszközök, nem anyagi javak folyamatos, zavartalan, biztonságos üzemeltetését szolgáló javítási, karbantartási munkára fordított kiadás,
-
a vállalkozóval munkaviszonyban álló magánszemély (alkalmazott) részére kifizetett bér és annak közterhei,
-
a 16. életévét betöltött segítő családtag részére kifizetett – de legfeljebb a mindenkori minimálbért meg nem haladó – összeg és annak közterhei, feltéve, hogy a segítő családtag legalább heti 40 órában közreműködik (főállású segítő családtag) vagy, ha a közreműködés ideje ennél kevesebb, akkor ezzel arányos rész,
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az olyan személybiztosítás díja, amelynek biztosítottja az alkalmazott, továbbá az alkalmazott javára az önkéntes kölcsönös biztosító pénztárba történő munkáltatói hozzájárulás és annak közterhei,
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a köztestület számára tagdíj vagy annak megfelelő jogcímen fizetett összeg, továbbá a vállalkozói tevékenységgel kapcsolatos érdek-képviseleti feladatot is ellátó egyesület számára tagdíj címén fizetett összeg,
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a megrendelő, a vevő által igazolt szavatossági és jótállási költség,
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a bevétel, illetve az ehhez szükséges feltételek biztosítása érdekében kifizetett vagyon-, felelősség-, kockázati biztosítás díja,
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a vállalkozási tevékenységgel kapcsolatban felvett pénzintézeti hitelre (kölcsönre) kifizetett kamat, kivéve azt a kamatot, amely a tárgyi eszköz beszerzési árának részét képezi,
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a központi költségvetésbe, a helyi önkormányzatoknak az adóévben megfizetett, kizárólag a tevékenységhez kapcsolódó adó, illeték, hatósági díj, vám, vámkezelési díj, perköltség, kötbér, késedelmi kamat, önellenőrzési pótlék, kivéve, ha a tárgyi eszköz beszerzési árának részét képezi,
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az üzlet, a műhely, a gazdasági épület, az iroda bérleti díja, a fűtés, a világítás és a technológiai energia költsége, a telefon, rádiótelefon, telefax, cb-rádió, telex (ha a lakás és a telephely műszakilag nem elkülönített, akkor a tevékenységgel arányosan lehet e kiadásokat figyelembe venni az adott költségre jellemző mértékegységek – például nap, m2, m3 – alapulvételével), továbbá az internet használat díja (ha a lakás és a telephely műszakilag nem elkülönített, az internet használati díjának 50 százaléka)
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a telefon, a rádiótelefon, a telefax, a cb-rádió, a telex telephelyre történő beszerelése esetén a készülék ára és a beszerelés díja, azzal, hogy a telefon árának és beszerelési díjának 50 százaléka számolható el költségként abban az esetben, ha a vállalkozó lakása és telephelye műszakilag nem elkülönített,
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a telefonfejlesztési hozzájárulás, továbbá a közműfejlesztési hozzájárulásnak a helyi önkormányzat által visszatérített összeggel csökkentett része,
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a műszaki leírás, a tervrajz költsége, a bérmunka díja, az alvállalkozó részére kifizetett összeg, igénybe vett szolgáltatás díja (például reklámköltség),
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munkaruházati termék, a védőeszköz, a munka-, baleset- és környezetvédelmi berendezés beszerzésére fordított kiadás,
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a hivatali, üzleti utazás esetén az utazásra, a szállás díjára, külföldi kiküldetés esetén az utazásra, a szállás díjára fordított kiadás, továbbá az erről szóló kormányrendelet szerint naponta számított igazolás nélkül elismert költség azzal, hogy e pont rendelkezése nem alkalmazható abban az esetben, ha az utazásra vonatkozó dokumentumok és körülmények (szervezés, reklám, hirdetés, útvonal, úti cél, tartózkodási idő, a tényleges szakmai és szabadidőprogram aránya stb.) valós tartalma alapján, akár közvetve is megállapítható, hogy az utazás csak látszólagosan hivatali, üzleti,
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lízingszerződés alapján lízingdíj címén kifizetett összegből a lízingbe vevőnél csak kizárólag üzemi célt szolgáló tárgyi eszközök, nem anyagi javak
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a kizárólag üzemi célt szolgáló tárgyi eszközök, nem anyagi javak értékesítése (ideértve a selejtezést, a megsemmisülést is) esetén az értékesítés időpontjáig még el nem számolt értékcsökkenési leírás összege, az értékcsökkenési leírásból kizárt tárgyi eszköz, nem anyagi javak esetében a nyilvántartásba vett beruházási költség az értékesítéskor költségként elszámolható,
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