SZJA alap kiegészítés

English translation: (personal income) tax base addition

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Hungarian term or phrase:SZJA alap kiegészítés
English translation:(personal income) tax base addition
Entered by: Sarah Agoston

20:05 Dec 6, 2011
Hungarian to English translations [PRO]
Bus/Financial - Law: Taxation & Customs / bérjegyzék
Hungarian term or phrase: SZJA alap kiegészítés
csak egy sor a bérjegyzékben
Sarah Agoston
Hungary
Local time: 17:09
(personal income) tax base addition
Explanation:
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...
Selected response from:

Ildiko Laskay
Hungary
Local time: 17:09
Grading comment
köszönöm
4 KudoZ points were awarded for this answer



Summary of answers provided
5addition to standard individual income tax withholding
JANOS SAMU
4personal income tax base supplement
Ildiko Santana
4(personal income) tax base addition
Ildiko Laskay


  

Answers


13 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
personal income tax base supplement


Explanation:
Remélem, elég érthető így. :)


    Reference: http://5mp.eu/fajlok/jogiangolszaknyelv/personal_income_tax_...
    Reference: http://www.nber.org/public_html/confer/2008/pef08/kopczuk.pd...
Ildiko Santana
United States
Local time: 08:09
Works in field
Native speaker of: Native in HungarianHungarian, Native in EnglishEnglish
PRO pts in category: 36
Login to enter a peer comment (or grade)

1 hr   confidence: Answerer confidence 5/5
addition to standard individual income tax withholding


Explanation:
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.

JANOS SAMU
United States
Local time: 08:09
PRO pts in category: 35
Login to enter a peer comment (or grade)

10 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
(personal income) tax base addition


Explanation:
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...

Ildiko Laskay
Hungary
Local time: 17:09
Native speaker of: Hungarian
PRO pts in category: 4
Grading comment
köszönöm
Login to enter a peer comment (or grade)



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