Glossary entry (derived from question below)
Hungarian term or phrase:
SZJA alap kiegészítés
English translation:
(personal income) tax base addition
Added to glossary by
Sarah Agoston
Dec 6, 2011 20:05
12 yrs ago
5 viewers *
Hungarian term
SZJA alap kiegészítés
Hungarian to English
Bus/Financial
Law: Taxation & Customs
bérjegyzék
csak egy sor a bérjegyzékben
Proposed translations
(English)
4 | (personal income) tax base addition | Ildiko Laskay |
5 | addition to standard individual income tax withholding | JANOS SAMU |
4 | personal income tax base supplement | Ildiko Santana |
Proposed translations
10 hrs
Selected
(personal income) tax base addition
A tax base + addition összetételt is használják.
Clayton & McKervey, P.C.
The tax base is increased by the tax base addition in 2011 and 2012 in the case of consolidated income. The tax base addition is 27% in 2011 and will be halved to 13.5% in 2012. The tax base addition will be fully abolished from 2013.
www.claytonmckervey.com/attach/worldwide-tax-guide-hungary....
PricewaterhouseCoopers
When calculating the income comprising the consolidated tax base, a tax base addition must be applied. In the case of revenues
from capital, no tax base addition will have to be applied. The tax base addition will remain 27% in 2011...
www.pwc.com/at/de/newsletter/.../438-tax-changes-from-2011....
Deloitte
The tax base increasing item added to gross income to form the consolidated tax base (introduced as from 2010) would remain in effect in 2011, but the rate of the tax base addition would be reduced to 13.5% in 2012...
www.deloitte.com/assets/Dcom.../Services/.../UK_Tax_Hungary...
Clayton & McKervey, P.C.
The tax base is increased by the tax base addition in 2011 and 2012 in the case of consolidated income. The tax base addition is 27% in 2011 and will be halved to 13.5% in 2012. The tax base addition will be fully abolished from 2013.
www.claytonmckervey.com/attach/worldwide-tax-guide-hungary....
PricewaterhouseCoopers
When calculating the income comprising the consolidated tax base, a tax base addition must be applied. In the case of revenues
from capital, no tax base addition will have to be applied. The tax base addition will remain 27% in 2011...
www.pwc.com/at/de/newsletter/.../438-tax-changes-from-2011....
Deloitte
The tax base increasing item added to gross income to form the consolidated tax base (introduced as from 2010) would remain in effect in 2011, but the rate of the tax base addition would be reduced to 13.5% in 2012...
www.deloitte.com/assets/Dcom.../Services/.../UK_Tax_Hungary...
4 KudoZ points awarded for this answer.
Comment: "köszönöm"
13 mins
personal income tax base supplement
Remélem, elég érthető így. :)
Reference:
http://5mp.eu/fajlok/jogiangolszaknyelv/personal_income_tax_www.5mp.eu_.pdf
http://www.nber.org/public_html/confer/2008/pef08/kopczuk.pdf
1 hr
addition to standard individual income tax withholding
Értelemszerűen az adóalapot meghaladó levonásról van szó. Még ha kiegészítést is használ a magyar a supplement szó akkor volna jó, ha az előírt adóalapot nem vonták volna le és ahhoz még kellene még levonni, de itt plusz összeget vonnak le, hogy csökkentsék az évi adóbevalláskor jelentkező adóterhet. Ezért lett ez addition (hozzáadott összeg). Úgy is lehet mondani, hogy standard individual income tax withholding additional deduction. Az adóalap pedig a standard income tax.
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