🔥 Pobierz aplikację Akademii LTCA 🔥 Wybierz:
Szkolenia nagrania
Podatki, prawo i rachunkowość
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"
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["content"]=>
string(1864) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
W ramach tego szkolenie postaramy się przybliżyć uczestnikom wybrane istotne aspekty związane z działaniem spółki z ograniczoną odpowiedzialnością
PROGRAM
- Istotne zagadnienia i charakter spółki z o.o.
- Reprezentacja spółki z o.o. – istotne zagadnienia
- Zarząd
- Prokurent
- Pełnomocnik
- Pełnomocnik na podstawie art. 410 KSH
- Zarys odpowiedzialności
- Podwyższanie/obniżanie kapitału zakładowego
- Zagadnienie dokapitalizowania spółki
- Istotne aspekty związane z podwyższeniem kapitału zakładowego
- Istotne aspekty związane z obniżeniem kapitału zakładowego
- Dopłaty wspólników w spółce z ograniczoną odpowiedzialnością
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- Jaki charakter mają dopłaty?
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"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
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Certyfikat:
Tak
Materiały:
Tak
"
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OPIS SZKOLENIA
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Materiały:
Tak
"
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"
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["locale"]=>
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["name"]=>
string(50) "Formalne przygotowanie do wejścia w CIT Estoński"
["content"]=>
string(3029) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Z naszego doświadczenia wynika, że najwięcej problemów w kontekście CIT Estońskiego, związanych jest ze skutecznym wejściem w ten reżim opodatkowania oraz dopełnienia wszystkich warunków formalnych związanych z tą formą opodatkowania.
Wychodzimy Wam naprzeciw – omówimy dla Was krok po kroku wszystkie warunki formalne związane z CIT Estońskim.
PROGRAM
1. Warunki podmiotowe, jakie podatnik musi spełniać dla skutecznego wyboru CIT estońskiego, w tym:
• Warunki struktury udziałowej;
• Warunki dotyczące zatrudnienia;
• Warunki struktury przychodowej
2. Wyłączenia spod CIT Estońskiego
3. Warunek złożenia ZAW-RD
• Wejście na CIT Estoński w trakcie trwającego roku podatkowego
• Wejście na CIT Estoński od nowego roku podatkowego
• Omówienie formularza ZAW-RD
4. Właściwe wyodrębnienia w kapitałach Spółki
5. Korekta wstępna:
• Kogo dotyczy
• Omówienie przykładów oraz prezentacji
• Omówienie CIT/KW wraz z terminami złożenia
• Ewentualna płatność podatku z korekty wstępnej
6. Dochód i ewentualny podatek z przekształcenia
• Kogo dotyczy
• Omówienie przykładów oraz prezentacji
• Omówienie CIT/KW wraz z terminami złożenia
• Płatność podatku
7. OSW-RD – oświadczenia składane Spółce
"
["description"]=>
string(0) ""
["additional_info"]=>
string(766) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
4 godziny 16 minut
Certyfikat:
Tak
Materiały:
Tak
"
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["content"]=>
string(3029) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Z naszego doświadczenia wynika, że najwięcej problemów w kontekście CIT Estońskiego, związanych jest ze skutecznym wejściem w ten reżim opodatkowania oraz dopełnienia wszystkich warunków formalnych związanych z tą formą opodatkowania.
Wychodzimy Wam naprzeciw – omówimy dla Was krok po kroku wszystkie warunki formalne związane z CIT Estońskim.
PROGRAM
1. Warunki podmiotowe, jakie podatnik musi spełniać dla skutecznego wyboru CIT estońskiego, w tym:
• Warunki struktury udziałowej;
• Warunki dotyczące zatrudnienia;
• Warunki struktury przychodowej
2. Wyłączenia spod CIT Estońskiego
3. Warunek złożenia ZAW-RD
• Wejście na CIT Estoński w trakcie trwającego roku podatkowego
• Wejście na CIT Estoński od nowego roku podatkowego
• Omówienie formularza ZAW-RD
4. Właściwe wyodrębnienia w kapitałach Spółki
5. Korekta wstępna:
• Kogo dotyczy
• Omówienie przykładów oraz prezentacji
• Omówienie CIT/KW wraz z terminami złożenia
• Ewentualna płatność podatku z korekty wstępnej
6. Dochód i ewentualny podatek z przekształcenia
• Kogo dotyczy
• Omówienie przykładów oraz prezentacji
• Omówienie CIT/KW wraz z terminami złożenia
• Płatność podatku
7. OSW-RD – oświadczenia składane Spółce
"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
4 godziny 16 minut
Certyfikat:
Tak
Materiały:
Tak
"
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string(3368) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Szkolenie przygotowujące firmę do sukcesji, z opcją wyboru rozwiązań z zakrresu zarządu sukcesyjnego, fundacji rodzinnej bądź opcji restrukturyzacji. Ze szczególnym uwzględnieniem podatkowych konsekwencji działań restrukturyzcyjnych.
PROGRAM
Jak przygotować firmę do sukcesji?
Przedsiębiorstwo w spadku. Fundacja rodzinna. Inne opcje restrukturyzacyjne?
1. Podstawowe pojęcia z zakresu prawa spadkowego i prawa spółek w kontekście sukcesji przedsiębiorstwa.
2. Przedsiębiorstwo w spadku.
• zasady ustanawiania zarządcy sukcesyjnego za życia i po śmierci podatnika
• konieczność zgłoszenia do CEIDG
• remanent
• rozliczanie przedsiębiorstwa w spadku w przypadku działalności indywidualnej i spółki cywilnej
• jak długo może prowadzić działalność przedsiębiorstwo w spadku
• przedsiębiorstwo w spadku a konsekwencje w VAT
• inne korzyści z ustanowienia zarządcy sukcesyjnego
• konsekwencje zarządu sukcesyjnego w prawie pracy
• zeznania roczne
• inne kwestie ważne
• co dalej po wygaśnięciu zarządu sukcesyjnego.
3. Spadki – przepisy w pigułce.
• dziedziczenie ustawowe i testamentowe, zapis windykacyjny
• intercyza, rozwód, separacja a dziedziczenie
• zachowek
• darowizna za życia a dziedziczenie
• dziedziczenie firmy jednoosobowej a dziedziczenie spółki i innych składników majątku
4. Fundacja rodzinna –
• podstawowe zasady – utworzenie, działanie, organy, majątek
• skutki podatkowe (korzyści i zagrożenia)
• wady i zalety.
"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
4 godziny 21 minut
Certyfikat:
Tak
Materiały:
Tak
"
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OPIS SZKOLENIA
Szkolenie przygotowujące firmę do sukcesji, z opcją wyboru rozwiązań z zakrresu zarządu sukcesyjnego, fundacji rodzinnej bądź opcji restrukturyzacji. Ze szczególnym uwzględnieniem podatkowych konsekwencji działań restrukturyzcyjnych.
PROGRAM
Jak przygotować firmę do sukcesji?
Przedsiębiorstwo w spadku. Fundacja rodzinna. Inne opcje restrukturyzacyjne?
1. Podstawowe pojęcia z zakresu prawa spadkowego i prawa spółek w kontekście sukcesji przedsiębiorstwa.
2. Przedsiębiorstwo w spadku.
• zasady ustanawiania zarządcy sukcesyjnego za życia i po śmierci podatnika
• konieczność zgłoszenia do CEIDG
• remanent
• rozliczanie przedsiębiorstwa w spadku w przypadku działalności indywidualnej i spółki cywilnej
• jak długo może prowadzić działalność przedsiębiorstwo w spadku
• przedsiębiorstwo w spadku a konsekwencje w VAT
• inne korzyści z ustanowienia zarządcy sukcesyjnego
• konsekwencje zarządu sukcesyjnego w prawie pracy
• zeznania roczne
• inne kwestie ważne
• co dalej po wygaśnięciu zarządu sukcesyjnego.
3. Spadki – przepisy w pigułce.
• dziedziczenie ustawowe i testamentowe, zapis windykacyjny
• intercyza, rozwód, separacja a dziedziczenie
• zachowek
• darowizna za życia a dziedziczenie
• dziedziczenie firmy jednoosobowej a dziedziczenie spółki i innych składników majątku
4. Fundacja rodzinna –
• podstawowe zasady – utworzenie, działanie, organy, majątek
• skutki podatkowe (korzyści i zagrożenia)
• wady i zalety.
"
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199 PLN + VAT
Czas trwania:
4 godziny 21 minut
Certyfikat:
Tak
Materiały:
Tak
"
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W trakcie szkolenia zostaną omówione teoretyczne i praktyczne zagadnienia dotyczące likwidacji wybranych spółek prawa handlowego - spółki jawnej, komandytowej i spółki z o. o. Prowadzące odniesie się także do osoby likwidatora z perspektywy jego powołania, i odołania oraz wynagradzana, a także omówi zakres uprawnień i obowiązków likwidatora. Szkolenie będzie obejmowało aspekty nie tylko prawne, ale także podatkowe (PIT, CIT, VA, PCC) oraz ZUS związane z otwarciem, przebiegem i zakończeniem procesu likwidacji po stronie spólki i jej wspólników oraz kontrahentów.
PROGRAM
1. Likwidacja spółki jawnej – przebieg procesu, etapy, konsekwencje
a. Rozwiązanie i likwidacja – czy to jest to samo?
b. Jak rozpocząć proces likwidacji spółki jawnej?
c. Jakie są sposoby likwidacji spółki jawnej?
d. Etapy likwidacji spółki komandytowej
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f. Likwidacja spółki jawnej – PIT, CIT, VAT, PCC
g. Likwidacja spółki jawnej w kontekście ZUS
h. Pozostałe skutki likwidacji spółki jawnej
2. Likwidacja spółki komandytowej – przebieg procesu, konsekwencje
a. Rozwiązanie i likwidacja – czy to jest to samo?
b. Jak rozpocząć proces likwidacji spółki komandytowej?
c. Jakie są sposoby likwidacji spółki komandytowej?
d. Etapy likwidacji spółki komandytowej
e. Skutki likwidacji spółki komandytowej wynikające z Ksh
f. Likwidacja spółki komandytowej– PIT, CIT, VAT, PCC
g. Likwidacja spółki komandytowej w kontekście ZUS
h. Pozostałe skutki likwidacji spółki komandytowej
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a. Rozwiązanie i likwidacja spółki z o. o. – czy to jest to samo?
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c. Etapy likwidacji spółki z o. o. (ogłoszenie w MSiG, zmiana w KRS)
d. Skutki likwidacji spółki z o. o. wynikające z Ksh
e. Likwidacja spółki z o. o. – PIT, CIT, VAT, PCC
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g. Pozostałe skutki likwidacji spółki z o. o.
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c. Wynagrodzenie likwidatora
d. Odwołanie likwidatora
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6. Skutki w ZUS likwidacji spółki osobowej i kapitałowej po stronie spółki i wspólników, skutki bilansowe
"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
4 godziny 32 minuty
Certyfikat:
Tak
Materiały:
Tak
"
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W trakcie szkolenia zostaną omówione teoretyczne i praktyczne zagadnienia dotyczące likwidacji wybranych spółek prawa handlowego - spółki jawnej, komandytowej i spółki z o. o. Prowadzące odniesie się także do osoby likwidatora z perspektywy jego powołania, i odołania oraz wynagradzana, a także omówi zakres uprawnień i obowiązków likwidatora. Szkolenie będzie obejmowało aspekty nie tylko prawne, ale także podatkowe (PIT, CIT, VA, PCC) oraz ZUS związane z otwarciem, przebiegem i zakończeniem procesu likwidacji po stronie spólki i jej wspólników oraz kontrahentów.
PROGRAM
1. Likwidacja spółki jawnej – przebieg procesu, etapy, konsekwencje
a. Rozwiązanie i likwidacja – czy to jest to samo?
b. Jak rozpocząć proces likwidacji spółki jawnej?
c. Jakie są sposoby likwidacji spółki jawnej?
d. Etapy likwidacji spółki komandytowej
e. Skutki likwidacji spółki jawnej wynikające z Ksh
f. Likwidacja spółki jawnej – PIT, CIT, VAT, PCC
g. Likwidacja spółki jawnej w kontekście ZUS
h. Pozostałe skutki likwidacji spółki jawnej
2. Likwidacja spółki komandytowej – przebieg procesu, konsekwencje
a. Rozwiązanie i likwidacja – czy to jest to samo?
b. Jak rozpocząć proces likwidacji spółki komandytowej?
c. Jakie są sposoby likwidacji spółki komandytowej?
d. Etapy likwidacji spółki komandytowej
e. Skutki likwidacji spółki komandytowej wynikające z Ksh
f. Likwidacja spółki komandytowej– PIT, CIT, VAT, PCC
g. Likwidacja spółki komandytowej w kontekście ZUS
h. Pozostałe skutki likwidacji spółki komandytowej
3. Likwidacja spółki z ograniczoną odpowiedzialnością – przebieg procesu, konsekwencje
a. Rozwiązanie i likwidacja spółki z o. o. – czy to jest to samo?
b. Jak rozpocząć proces likwidacji spółki z o. o. (uchwała, koszty, głosowanie)?
c. Etapy likwidacji spółki z o. o. (ogłoszenie w MSiG, zmiana w KRS)
d. Skutki likwidacji spółki z o. o. wynikające z Ksh
e. Likwidacja spółki z o. o. – PIT, CIT, VAT, PCC
f. Likwidacja spółki z o. o. w kontekście ZUS
g. Pozostałe skutki likwidacji spółki z o. o.
4. Rola likwidatora w procesie likwidacji
a. Powołanie likwidatora
b. Prawa i obowiązki likwidatora
c. Wynagrodzenie likwidatora
d. Odwołanie likwidatora
5. Skutki podatkowe likwidacji spółki osobowej i kapitałowej po stronie spółki i wspólników
6. Skutki w ZUS likwidacji spółki osobowej i kapitałowej po stronie spółki i wspólników, skutki bilansowe
"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
4 godziny 32 minuty
Certyfikat:
Tak
Materiały:
Tak
"
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OPIS SZKOLENIA
Celem szkolenia jest poznanie zagadnień zwiazanych z ujmowaniem wyceną i prezentacją środków trwałeych. W oparciu o ustawę o rachunkowści, KSR ale też z uwzględnieniem przepisów podatkowych omówione zostaną probemy nurtujące ksiegowych przy ujmowaniu rzeczowych aktywów trwałych.
PROGRAM
1. Kryteria ujmowania rzeczowych aktywów trwałych
2. Wycena rzeczowych aktywów trwałych na dzień ich pierwszego ujęcia w tym ujmowanie kosztów wytworzenia, różnic kursowych
3. Ujmowanie dotacji do środków trwałych
4. Wycena rzeczowych aktywów trwałych na dzień bilansowy
5. Zasady naliczania amortyzacji
6. Ujmowanie nakładów ponoszonych w trakcie użytkowania
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"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
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Certyfikat:
Tak
Materiały:
Tak
"
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OPIS SZKOLENIA
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array(5) {
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string(2) "id"
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string(10) "first_name"
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string(9) "last_name"
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string(5) "email"
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string(10) "created_at"
}
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NULL
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bool(false)
["roleClass":"SCTeam\Auth\Models\User":private]=>
NULL
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NULL
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NULL
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NULL
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bool(false)
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bool(false)
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bool(false)
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bool(false)
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}
}
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bool(false)
}
["translations"]=>
object(Illuminate\Database\Eloquent\Collection)#3037 (2) {
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array(1) {
[0]=>
object(SCTeam\Products\Models\ProductTranslation)#2872 (30) {
["connection":protected]=>
string(5) "pgsql"
["table":protected]=>
string(20) "product_translations"
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string(2) "id"
["keyType":protected]=>
string(3) "int"
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bool(true)
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array(0) {
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bool(true)
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bool(false)
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int(48102)
["product_id"]=>
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["name"]=>
string(34) "Koszty uzyskania przychodów w CIT"
["content"]=>
string(7027) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Celem szkolenia jest omówienie podstawowych zasad rozliczania podatkowych kosztów uzyskania przychodów. Podczas szkolenia przedstawimy moment ujęcia kosztów w czasie, jak również zasady rozliczenia najbardziej charakterystycznych kosztów występujących w przedsiębiorstwach. Szkolenie obejmie również omówienie najbardziej charakterystycznych kosztów niepodatkowych i kosztów limitowanych.
Szkolenie obejmuje również omówienie najnowszych interpretacji organów podatkowych, orzeczeń sądów administracyjnych dotyczących CIT.
PROGRAM
I. Koszty uzyskania przychodów – zasady ogólne
1. Definicja kosztów uzyskania przychodów
2. Przesłanki uznania za koszt podatkowy (poniesiony przez podatnika, definitywny, w związku z prowadzoną przez podatnika działalnością gospodarczą, poniesiony w celu uzyskania, zachowania lub zabezpieczenia przychodów
3. Dokumentowanie kosztów uzyskania przychodów
4. Wyłączenia z kosztów
II. Zasady rozliczania kosztów w czasie:
1. Koszty bezpośrednie
2. Koszty pośrednie, w tym dotyczące okresu dłuższego niż rok czy rok podatkowy
3. Moment poniesienia kosztów
4. Rozliczenie kosztów w czasie
III. Najbardziej charakterystyczne koszty uzyskania przychodów
1. Wynagrodzenia i koszty świadczeń pracowniczych (narzuty, PPK, benefity, karty sportowe, abonamenty medyczne, imprezy integracyjne, wyjścia do kina, strój pracowniczy, prezenty, ubezpieczenia, szkolenia pracowników, paczki świąteczne i inne charakterystyczne świadczenia)
2. Koszty umów zlecenia oraz świadczeń na rzecz zleceniobiorców
3. Koszy samochodów osobowych a KUP (amortyzacja, leasing, wydatki eksploatacyjne)
4. Wierzytelności jako koszty uzyskania przychodów
5. Reklama i reprezentacja
6. Świadczenia na rzecz kontrahentów (szkolenia, prezenty, konsumpcja, imprezy itp.)
7. Sprzedaż premiowa, konkursy, sponsoring, bonusy, rabaty
8. Kary umowne i odszkodowania – kiedy mogą być kosztem
9. Hipotetyczne odsetkowe a koszty podatkowe
IV. Naruszenie regulacji w zakresie płatności bezgotówkowych i przepisów o „białej liście” a koszty podatkowe
V. Naruszenie regulacji w zakresie obowiązkowego „split payment” a koszty podatkowe
VI. Koszty finansowania dłużnego a limit KUP
VII. Brak zapłaty a ulga na złe długi
VIII. Koszty niestanowiące podatkowych kosztów uzyskania przychodów (NKUP)
1. Koszty reprezentacji
2. Składki członkowskie
3. Ubezpieczenia pracowników
4. Imprezy pracownicze – alkohol
5. VAT niebędący kosztem uzyskania przychodu
6. PFRON
7. Kary umowne, odszkodowania, kary administracyjne, grzywny, mandaty, koszty egzekucyjne / sądowe
8. Upominki, prezenty świąteczne dla klientów
9. Darowizny
10. Odsetki budżetowe
11. Koszty pokryte dotacjami
12. Usługi np. wynajmu samochodu / usługi taksówkowe nieprawidłowo udokumentowane
13. Część odpisów / opłat za samochód osobowy
14. Ubezpieczenie zw. z ww. samochodem
15. Przekroczona kilometrówka
16. Podatki np. PCC
17. Spisane należności handlowe
18. Koszty reklamacji
19. Odpisy na należności nieściągalne / przedawnione
20. Koszty odsetek na transakcje kapitałowe
21. Ukryta dywidenda (2023 r.)
22. Inne koszty niepodatkowe (NKUP)
IX. Różnice przejściowe pomiędzy wynikiem rachunkowym i podatkowym, omówienie zasad oraz przykłady
1. Odsetki
2. Niewpłacone składki na ubezpieczenia społeczne
3. Niewypłacone wynagrodzenia dla pracowników / delegacje pracownicze
4. Naliczone opłaty za gwarancje bankowe,
5. Inne różnice przejściowe
"
["description"]=>
string(0) ""
["additional_info"]=>
string(767) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
2 godzina 33 minuty
Certyfikat:
Tak
Materiały:
Tak
"
}
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["product_id"]=>
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["locale"]=>
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["name"]=>
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["content"]=>
string(7027) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Celem szkolenia jest omówienie podstawowych zasad rozliczania podatkowych kosztów uzyskania przychodów. Podczas szkolenia przedstawimy moment ujęcia kosztów w czasie, jak również zasady rozliczenia najbardziej charakterystycznych kosztów występujących w przedsiębiorstwach. Szkolenie obejmie również omówienie najbardziej charakterystycznych kosztów niepodatkowych i kosztów limitowanych.
Szkolenie obejmuje również omówienie najnowszych interpretacji organów podatkowych, orzeczeń sądów administracyjnych dotyczących CIT.
PROGRAM
I. Koszty uzyskania przychodów – zasady ogólne
1. Definicja kosztów uzyskania przychodów
2. Przesłanki uznania za koszt podatkowy (poniesiony przez podatnika, definitywny, w związku z prowadzoną przez podatnika działalnością gospodarczą, poniesiony w celu uzyskania, zachowania lub zabezpieczenia przychodów
3. Dokumentowanie kosztów uzyskania przychodów
4. Wyłączenia z kosztów
II. Zasady rozliczania kosztów w czasie:
1. Koszty bezpośrednie
2. Koszty pośrednie, w tym dotyczące okresu dłuższego niż rok czy rok podatkowy
3. Moment poniesienia kosztów
4. Rozliczenie kosztów w czasie
III. Najbardziej charakterystyczne koszty uzyskania przychodów
1. Wynagrodzenia i koszty świadczeń pracowniczych (narzuty, PPK, benefity, karty sportowe, abonamenty medyczne, imprezy integracyjne, wyjścia do kina, strój pracowniczy, prezenty, ubezpieczenia, szkolenia pracowników, paczki świąteczne i inne charakterystyczne świadczenia)
2. Koszty umów zlecenia oraz świadczeń na rzecz zleceniobiorców
3. Koszy samochodów osobowych a KUP (amortyzacja, leasing, wydatki eksploatacyjne)
4. Wierzytelności jako koszty uzyskania przychodów
5. Reklama i reprezentacja
6. Świadczenia na rzecz kontrahentów (szkolenia, prezenty, konsumpcja, imprezy itp.)
7. Sprzedaż premiowa, konkursy, sponsoring, bonusy, rabaty
8. Kary umowne i odszkodowania – kiedy mogą być kosztem
9. Hipotetyczne odsetkowe a koszty podatkowe
IV. Naruszenie regulacji w zakresie płatności bezgotówkowych i przepisów o „białej liście” a koszty podatkowe
V. Naruszenie regulacji w zakresie obowiązkowego „split payment” a koszty podatkowe
VI. Koszty finansowania dłużnego a limit KUP
VII. Brak zapłaty a ulga na złe długi
VIII. Koszty niestanowiące podatkowych kosztów uzyskania przychodów (NKUP)
1. Koszty reprezentacji
2. Składki członkowskie
3. Ubezpieczenia pracowników
4. Imprezy pracownicze – alkohol
5. VAT niebędący kosztem uzyskania przychodu
6. PFRON
7. Kary umowne, odszkodowania, kary administracyjne, grzywny, mandaty, koszty egzekucyjne / sądowe
8. Upominki, prezenty świąteczne dla klientów
9. Darowizny
10. Odsetki budżetowe
11. Koszty pokryte dotacjami
12. Usługi np. wynajmu samochodu / usługi taksówkowe nieprawidłowo udokumentowane
13. Część odpisów / opłat za samochód osobowy
14. Ubezpieczenie zw. z ww. samochodem
15. Przekroczona kilometrówka
16. Podatki np. PCC
17. Spisane należności handlowe
18. Koszty reklamacji
19. Odpisy na należności nieściągalne / przedawnione
20. Koszty odsetek na transakcje kapitałowe
21. Ukryta dywidenda (2023 r.)
22. Inne koszty niepodatkowe (NKUP)
IX. Różnice przejściowe pomiędzy wynikiem rachunkowym i podatkowym, omówienie zasad oraz przykłady
1. Odsetki
2. Niewpłacone składki na ubezpieczenia społeczne
3. Niewypłacone wynagrodzenia dla pracowników / delegacje pracownicze
4. Naliczone opłaty za gwarancje bankowe,
5. Inne różnice przejściowe
"
["description"]=>
string(0) ""
["additional_info"]=>
string(767) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
2 godzina 33 minuty
Certyfikat:
Tak
Materiały:
Tak
"
}
["changes":protected]=>
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}
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["__metaData":protected]=>
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}
["revisionPresenter":protected]=>
string(44) "SCTeam\Products\Presenters\Revisions\Product"
["sortable":protected]=>
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string(2) "id"
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string(4) "type"
[5]=>
string(15) "date_of_publish"
[6]=>
string(32) "clickMeetingConference.starts_at"
}
["metaTable":protected]=>
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["forceDeleting":protected]=>
bool(false)
["defaultLocale":protected]=>
NULL
["mediaConversions"]=>
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["mediaCollections"]=>
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}
["deletePreservingMedia":protected]=>
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["unAttachedMediaLibraryItems":protected]=>
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["scoutMetadata":protected]=>
array(0) {
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["translationModel"]=>
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}
[6]=>
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string(8) "products"
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string(2) "id"
["keyType":protected]=>
string(3) "int"
["incrementing"]=>
bool(true)
["with":protected]=>
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string(10) "categories"
[1]=>
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["dispatchesEvents":protected]=>
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string(16) "createdWithMetas"
[1]=>
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["relations":protected]=>
array(5) {
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array(11) {
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["link"]=>
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}
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["content"]=>
string(2701) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Celem szkolenia jest kompleksowe omówienie skutków podatkowych w VAT, przekazywania różnego rodzaju benefitów dla pracowników / współpracowników (UoP, zlecenie, dzieło, B2B). Podczas szkolenie omówimy najczęściej występujące przypadki wręczenia benefitów oraz najnowsze interpretacje organów podatkowych i orzeczenia sądów administracyjnych.
Grupa docelowa: dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu oraz inne osoby zajmujące się podatkami w danej organizacji.
PROGRAM
1) Benefity dla pracowników i współpracowników – zasady ogólne odliczania podatku naliczonego i wykazywania VAT należnego
2) Omówienie poszczególnych benefitów w świetle najnowszych interpretacji i orzeczeń sądów administracyjnych:
a) imprezy integracyjne i okolicznościowe,
b) jubileusz firmy,
c) zapewnianie noclegów i wyżywienia,
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k) dofinansowanie do okularów / soczewek kontaktowych,
l) posiłki i napoje dla pracowników,
m) prezenty okolicznościowe,
n) dofinansowanie do wypoczynku,
o) podnoszenie kwalifikacji zawodowych,
p) świadczenia wynikające z przepisów BHP,
q) świadczenia socjalne i wynikające z ZFŚS,
r) odzież dla pracowników / współpracowników,
s) ekwiwalent za pranie odzieży roboczej,
t) ubezpieczenia dodatkowe,
"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
2 godziny 32 minuty
Certyfikat:
Tak
Materiały:
Tak
"
}
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OPIS SZKOLENIA
Celem szkolenia jest kompleksowe omówienie skutków podatkowych w VAT, przekazywania różnego rodzaju benefitów dla pracowników / współpracowników (UoP, zlecenie, dzieło, B2B). Podczas szkolenie omówimy najczęściej występujące przypadki wręczenia benefitów oraz najnowsze interpretacje organów podatkowych i orzeczenia sądów administracyjnych.
Grupa docelowa: dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu oraz inne osoby zajmujące się podatkami w danej organizacji.
PROGRAM
1) Benefity dla pracowników i współpracowników – zasady ogólne odliczania podatku naliczonego i wykazywania VAT należnego
2) Omówienie poszczególnych benefitów w świetle najnowszych interpretacji i orzeczeń sądów administracyjnych:
a) imprezy integracyjne i okolicznościowe,
b) jubileusz firmy,
c) zapewnianie noclegów i wyżywienia,
d) koszty drobnych zakupów do firmy (owoce, napoje itp.),
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o) podnoszenie kwalifikacji zawodowych,
p) świadczenia wynikające z przepisów BHP,
q) świadczenia socjalne i wynikające z ZFŚS,
r) odzież dla pracowników / współpracowników,
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t) ubezpieczenia dodatkowe,
"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
2 godziny 32 minuty
Certyfikat:
Tak
Materiały:
Tak
"
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["content"]=>
string(2832) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Szkolenie ma na celu omówienie wielu problemów, które powstają na gruncie ustawy o podatku od towarów i usług związanych z dokumentowaniem zdarzeń podlegających opodatkowaniu podatkiem VAT. Na szkoleniu omówione zostaną kwestie najważniejszych rodzajów dokumentów istotnych z perspektywy rozliczenia podatku VAT, tj. faktury, noty korygujące, paragony fiskalne, dokumenty wewnętrzne.
Szkolenie będzie podparte orzecznictwem sądowo-administracyjnym oraz interpretacjami podatkowymi.
Adresaci szkolenia: Pracownicy działów księgowości, działów finansowych, księgowi oraz fakturzyści.
PROGRAM
I. Praktyczne wyjaśnienie zagadnień dotyczących wystawiania faktur
- Czym jest faktura,
- Kto może wystawiać faktury,
- Obligatoryjne elementy, z których składa się faktura,
- Kiedy należy wystawić fakturę (powstanie obowiązku podatkowego),
- Zasady obliczania i prawo odliczenia naliczonego podatku VAT,
- Stawki oraz zwolnienia z podatku VAT,
- Faktura w walucie obcej,
- Paragon a faktura,
- Omówienie problemu refakturowania
- Czynności nieodpłatne – dokumentowanie.
II. Faktury zaliczkowe
- przypadki, kiedy należy wystawić fakturę zaliczkową,
- rozliczenie faktur zaliczkowych poprzez fakturę końcową,
- faktura zaliczkowa jako faktura końcowa,
- faktura zaliczkowa na 100% należności,
- faktura zaliczkowa a faktura PRO FORMA.
III. Dokonywanie zmian na fakturze:
- Korekta faktury,
- Nota korygująca,
- Różnica pomiędzy notą korygującą a fakturą korygującą,
- Zagubienie, zniszczenie faktury (zasady postępowania),
- Omyłkowe wystawienie faktury,
- Duplikat faktury.
IV. Ewidencjonowanie sprzedaży na kasie rejestrującej.
"
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["additional_info"]=>
string(766) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
2 godziny 35 minut
Certyfikat:
Tak
Materiały:
Tak
"
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["content"]=>
string(2832) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Szkolenie ma na celu omówienie wielu problemów, które powstają na gruncie ustawy o podatku od towarów i usług związanych z dokumentowaniem zdarzeń podlegających opodatkowaniu podatkiem VAT. Na szkoleniu omówione zostaną kwestie najważniejszych rodzajów dokumentów istotnych z perspektywy rozliczenia podatku VAT, tj. faktury, noty korygujące, paragony fiskalne, dokumenty wewnętrzne.
Szkolenie będzie podparte orzecznictwem sądowo-administracyjnym oraz interpretacjami podatkowymi.
Adresaci szkolenia: Pracownicy działów księgowości, działów finansowych, księgowi oraz fakturzyści.
PROGRAM
I. Praktyczne wyjaśnienie zagadnień dotyczących wystawiania faktur
- Czym jest faktura,
- Kto może wystawiać faktury,
- Obligatoryjne elementy, z których składa się faktura,
- Kiedy należy wystawić fakturę (powstanie obowiązku podatkowego),
- Zasady obliczania i prawo odliczenia naliczonego podatku VAT,
- Stawki oraz zwolnienia z podatku VAT,
- Faktura w walucie obcej,
- Paragon a faktura,
- Omówienie problemu refakturowania
- Czynności nieodpłatne – dokumentowanie.
II. Faktury zaliczkowe
- przypadki, kiedy należy wystawić fakturę zaliczkową,
- rozliczenie faktur zaliczkowych poprzez fakturę końcową,
- faktura zaliczkowa jako faktura końcowa,
- faktura zaliczkowa na 100% należności,
- faktura zaliczkowa a faktura PRO FORMA.
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- Korekta faktury,
- Nota korygująca,
- Różnica pomiędzy notą korygującą a fakturą korygującą,
- Zagubienie, zniszczenie faktury (zasady postępowania),
- Omyłkowe wystawienie faktury,
- Duplikat faktury.
IV. Ewidencjonowanie sprzedaży na kasie rejestrującej.
"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
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Certyfikat:
Tak
Materiały:
Tak
"
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string(1116) "Grzegorz jest adwokatem i doradcą podatkowym oraz Partnerem Zarządzającym w Kancelarii LTCA. Ukończył prawo na Uniwersytecie Marii Curie Skłodowskiej w Lublinie oraz aplikację adwokacką przy Okręgowej Radzie Adwokackiej w Warszawie. Doświadczony ekspert z zakresu prawa podatkowego, laureat prestiżowych rankingów Rzeczypospolitej i Dziennika Gazeta Prawna w kategorii spory podatkowe, jak również w kategorii VAT i PIT. Grzegorz realizował wiele projektów doradczych, obejmujących planowanie podatkowe, zarządzenie ryzykiem prawnym i podatkowym, procesy restrukturyzacyjne oraz audyty podatkowe. Jako specjalista w zakresie procedury podatkowej z sukcesami prowadzi dziesiątki postępowań przed organami podatkowymi i sądami administracyjnymi oraz reprezentuje Klientów w skomplikowanych postępowaniach karnoskarbowych. Wykładowca na ponad 800 szkoleniach z zakresu prawa i podatków, restrukturyzacji oraz procedury podatkowej. Regularnie publikuje w prasie branżowej i specjalistycznej. Włada biegle językiem angielskim.
"
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string(1116) "Grzegorz jest adwokatem i doradcą podatkowym oraz Partnerem Zarządzającym w Kancelarii LTCA. Ukończył prawo na Uniwersytecie Marii Curie Skłodowskiej w Lublinie oraz aplikację adwokacką przy Okręgowej Radzie Adwokackiej w Warszawie. Doświadczony ekspert z zakresu prawa podatkowego, laureat prestiżowych rankingów Rzeczypospolitej i Dziennika Gazeta Prawna w kategorii spory podatkowe, jak również w kategorii VAT i PIT. Grzegorz realizował wiele projektów doradczych, obejmujących planowanie podatkowe, zarządzenie ryzykiem prawnym i podatkowym, procesy restrukturyzacyjne oraz audyty podatkowe. Jako specjalista w zakresie procedury podatkowej z sukcesami prowadzi dziesiątki postępowań przed organami podatkowymi i sądami administracyjnymi oraz reprezentuje Klientów w skomplikowanych postępowaniach karnoskarbowych. Wykładowca na ponad 800 szkoleniach z zakresu prawa i podatków, restrukturyzacji oraz procedury podatkowej. Regularnie publikuje w prasie branżowej i specjalistycznej. Włada biegle językiem angielskim.
"
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["content"]=>
string(5246) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Celem szkolenia jest przedstawienie kluczowych zmian w CIT, które weszły w życie w ostatnim czasie jak również najważniejszych wyzwań z którymi mierzą się podatnicy CIT.
Wszystkie regulacje zostaną omówione w oparciu o przepisy oraz najnowsze interpretację i orzeczenia, wraz ze wskazaniem kwestii, które nadal budzą wątpliwości interpretacyjne.
Grupa docelowa: dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu oraz inne osoby zajmujące się podatkami w danej organizacji.
PROGRAM
Najważniejsze wyzwania w CIT 2024 / 2025
- Podatek „minimalny” CIT – czas na pierwsze rozliczenie!
- JPK CIT - przesyłanie ksiąg w formie elektronicznej od 2025 r.
- Podatek u źródła – problemy i wyzwania praktyczne
- Pillar 2 – Globalny podatek minimalny
- Planowane zmiany na 2025 r.
Przychody podatkowe
- Źródła przychodów - przychody z zysków kapitałowych i innych źródeł
- Przychody z działalności gospodarczej – definicja czym jest przychód i podstawowe wyłączenia
- Przychody z tytułu dostawy towarów oraz świadczenia usług
- Przychody z tytułu usług rozliczanych w okresach rozliczeniowych oraz przychody rozpoznawane na zasadzie kasowej
- Problematyka zaliczek i refakturowania na gruncie CIT
- Korekta przychodów, kiedy korygujemy na bieżąco a kiedy wstecz
- Nieodpłatne świadczenia w CIT
- Przychody z odpłatnego zbycia rzeczy i praw – zasady ustalania przychodu, pojęcie ceny rynkowej
Koszty uzyskania przychodów – informacje podstawowe
- Definicja kosztów uzyskania przychodów - przesłanki uznania za koszt podatkowy (poniesiony przez podatnika, definitywny, w związku z prowadzoną przez podatnika działalnością gospodarczą, poniesiony w celu uzyskania, zachowania lub zabezpieczenia przychodów
- Dokumentowanie kosztów uzyskania przychodów – czym dokumentować koszty?
- Rozliczenie kosztów w czasie z uwzględnieniem podziału na koszty bezpośrednie i pośrednie, w tym dotyczące okresu dłuższego niż rok czy rok podatkowy
Wybrane i najbardziej charakterystyczne koszty uzyskania przychodów oraz koszty niepodatkowe
- Wynagrodzenia i koszty świadczeń pracowniczych (wynagrodzenia zasadnicze, premie, nadgodziny, narzuty ZUS i PPK)
- Koszty benefitów i innych świadczeń nieodpłatnych i częściowo odpłatnych na rzecz pracowników
- Koszty świadczeń na rzecz zleceniobiorców i B2B – które świadczenia nie mogą być kosztem?
- Koszy samochodów osobowych a KUP (amortyzacja, leasing, wydatki eksploatacyjne)
- Wierzytelności jako koszty uzyskania przychodów
- Reklama i reprezentacja
- Świadczenia na rzecz kontrahentów (prezenty, szkolenia, konsumpcja, imprezy itp.)
- Sprzedaż premiowa, konkursy, sponsoring, bonusy, rabaty
- Kary umowne i odszkodowania – kiedy mogą być kosztem
- Przegląd kosztów niestanowiących podatkowych kosztów uzyskania przychodów (NKUP) – np. koszty reprezentacji, składki członkowskie, alkohol, VAT niebędący kosztem uzyskania przychodu, PFRON, kary administracyjne, grzywny, mandaty, koszty egzekucyjne / sądowe, darowizny, koszty pokryte dotacjami, usługi nieprawidłowo udokumentowane
Limity i ograniczenia w kosztach
- Naruszenie regulacji w zakresie płatności bezgotówkowych i przepisów o „białej liście” a koszty podatkowe
- Naruszenie regulacji w zakresie obowiązkowego „split payment” a koszty podatkowe
- Koszty finansowania dłużnego a limity i ograniczenia w KUP
Odliczenia i ulgi w CIT – najpopularniejsze preferencje
- Darowizny, w tym darowizny celowe (Covid-19, pomoc humanitarna)
- Odliczenie straty
- Ulga na złe długi
- Odliczenie odpisu na specjalny fundusz inwestycyjny
- Hipotetyczne odsetkowe a koszty podatkowe
- Ulgi wspierające innowacje (B+R i inne)
"
["description"]=>
string(0) ""
["additional_info"]=>
string(767) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
3 godziny 43 minuty
Certyfikat:
Tak
Materiały:
Tak
"
}
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string(5246) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Celem szkolenia jest przedstawienie kluczowych zmian w CIT, które weszły w życie w ostatnim czasie jak również najważniejszych wyzwań z którymi mierzą się podatnicy CIT.
Wszystkie regulacje zostaną omówione w oparciu o przepisy oraz najnowsze interpretację i orzeczenia, wraz ze wskazaniem kwestii, które nadal budzą wątpliwości interpretacyjne.
Grupa docelowa: dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu oraz inne osoby zajmujące się podatkami w danej organizacji.
PROGRAM
Najważniejsze wyzwania w CIT 2024 / 2025
- Podatek „minimalny” CIT – czas na pierwsze rozliczenie!
- JPK CIT - przesyłanie ksiąg w formie elektronicznej od 2025 r.
- Podatek u źródła – problemy i wyzwania praktyczne
- Pillar 2 – Globalny podatek minimalny
- Planowane zmiany na 2025 r.
Przychody podatkowe
- Źródła przychodów - przychody z zysków kapitałowych i innych źródeł
- Przychody z działalności gospodarczej – definicja czym jest przychód i podstawowe wyłączenia
- Przychody z tytułu dostawy towarów oraz świadczenia usług
- Przychody z tytułu usług rozliczanych w okresach rozliczeniowych oraz przychody rozpoznawane na zasadzie kasowej
- Problematyka zaliczek i refakturowania na gruncie CIT
- Korekta przychodów, kiedy korygujemy na bieżąco a kiedy wstecz
- Nieodpłatne świadczenia w CIT
- Przychody z odpłatnego zbycia rzeczy i praw – zasady ustalania przychodu, pojęcie ceny rynkowej
Koszty uzyskania przychodów – informacje podstawowe
- Definicja kosztów uzyskania przychodów - przesłanki uznania za koszt podatkowy (poniesiony przez podatnika, definitywny, w związku z prowadzoną przez podatnika działalnością gospodarczą, poniesiony w celu uzyskania, zachowania lub zabezpieczenia przychodów
- Dokumentowanie kosztów uzyskania przychodów – czym dokumentować koszty?
- Rozliczenie kosztów w czasie z uwzględnieniem podziału na koszty bezpośrednie i pośrednie, w tym dotyczące okresu dłuższego niż rok czy rok podatkowy
Wybrane i najbardziej charakterystyczne koszty uzyskania przychodów oraz koszty niepodatkowe
- Wynagrodzenia i koszty świadczeń pracowniczych (wynagrodzenia zasadnicze, premie, nadgodziny, narzuty ZUS i PPK)
- Koszty benefitów i innych świadczeń nieodpłatnych i częściowo odpłatnych na rzecz pracowników
- Koszty świadczeń na rzecz zleceniobiorców i B2B – które świadczenia nie mogą być kosztem?
- Koszy samochodów osobowych a KUP (amortyzacja, leasing, wydatki eksploatacyjne)
- Wierzytelności jako koszty uzyskania przychodów
- Reklama i reprezentacja
- Świadczenia na rzecz kontrahentów (prezenty, szkolenia, konsumpcja, imprezy itp.)
- Sprzedaż premiowa, konkursy, sponsoring, bonusy, rabaty
- Kary umowne i odszkodowania – kiedy mogą być kosztem
- Przegląd kosztów niestanowiących podatkowych kosztów uzyskania przychodów (NKUP) – np. koszty reprezentacji, składki członkowskie, alkohol, VAT niebędący kosztem uzyskania przychodu, PFRON, kary administracyjne, grzywny, mandaty, koszty egzekucyjne / sądowe, darowizny, koszty pokryte dotacjami, usługi nieprawidłowo udokumentowane
Limity i ograniczenia w kosztach
- Naruszenie regulacji w zakresie płatności bezgotówkowych i przepisów o „białej liście” a koszty podatkowe
- Naruszenie regulacji w zakresie obowiązkowego „split payment” a koszty podatkowe
- Koszty finansowania dłużnego a limity i ograniczenia w KUP
Odliczenia i ulgi w CIT – najpopularniejsze preferencje
- Darowizny, w tym darowizny celowe (Covid-19, pomoc humanitarna)
- Odliczenie straty
- Ulga na złe długi
- Odliczenie odpisu na specjalny fundusz inwestycyjny
- Hipotetyczne odsetkowe a koszty podatkowe
- Ulgi wspierające innowacje (B+R i inne)
"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
3 godziny 43 minuty
Certyfikat:
Tak
Materiały:
Tak
"
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string(2989) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Z dniem 1 stycznia 2025 r. ma wejść w życie rewolucyjna nowelizacja podatku od nieruchomości. To czas podsumowań. Wielu podatników zdecydowało się nie tylko na wdrożenie zmian, ale i dokonanie audytu ubiegłych okresów. Jest to też motywowane tym, że organy podatkowe wszczynają coraz więcej czynności sprawdzających i postępowań podatkowych, więc taka weryfikacja jest jak najbardziej zasadna. Celem szkolenia jest podsumowanie dotychczasowego dorobku orzeczniczego w podatku od nieruchomości – wraz z omówieniem najnowszych wyroków.
Jednocześnie celem szkolenia jest konfrontacja wyroków z procedowaną nowelizacją, tj. zweryfikowanie, w których miejscach ustawodawca zainspirował się orzecznictwem, a przez to – czego możemy spodziewać się w trakcie zapytań organów w 2025 r.
Grupa docelowa: dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych oraz osoby zajmujące się zarządzaniem majątku w danym przedsiębiorstwie.
PROGRAM
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- zbiorniki,
- silosy,
- stacje LNG,
- węzły betoniarskie,
- sieci elektroenergetyczne
- stacje transformatorowe,
- stacje transformatorowe przy farmie fotowoltaicznej,
- farma fotowoltaiczna,
- sieci gazowe,
- dystrybutory paliw,
- hale namiotowe,
- opodatkowanie urządzeń na fundamentach,
- węzły betoniarskie,
- wyciągi narciarskie,
- obiekty kontenerowe,
- opodatkowanie obiektów, które nie powstały w procesie budowlanym.
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- opodatkowanie najmu długoterminowego,
- opodatkowanie majątku dewelopera,
- opodatkowanie majątku spółki w trakcie likwidacji.
- Moment powstania obowiązku podatkowego:
- opodatkowanie częściowo użytkowanego budynku,
- opodatkowanie mieszkań nabytych z rynku pierwotnego.
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"
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Cena bez abonamentu:
0 PLN
Czas trwania:
3 godziny 4 minuty
Certyfikat:
Tak
Materiały:
Tak
"
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OPIS SZKOLENIA
Z dniem 1 stycznia 2025 r. ma wejść w życie rewolucyjna nowelizacja podatku od nieruchomości. To czas podsumowań. Wielu podatników zdecydowało się nie tylko na wdrożenie zmian, ale i dokonanie audytu ubiegłych okresów. Jest to też motywowane tym, że organy podatkowe wszczynają coraz więcej czynności sprawdzających i postępowań podatkowych, więc taka weryfikacja jest jak najbardziej zasadna. Celem szkolenia jest podsumowanie dotychczasowego dorobku orzeczniczego w podatku od nieruchomości – wraz z omówieniem najnowszych wyroków.
Jednocześnie celem szkolenia jest konfrontacja wyroków z procedowaną nowelizacją, tj. zweryfikowanie, w których miejscach ustawodawca zainspirował się orzecznictwem, a przez to – czego możemy spodziewać się w trakcie zapytań organów w 2025 r.
Grupa docelowa: dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych oraz osoby zajmujące się zarządzaniem majątku w danym przedsiębiorstwie.
PROGRAM
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- zbiorniki,
- silosy,
- stacje LNG,
- węzły betoniarskie,
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- wyciągi narciarskie,
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- opodatkowanie obiektów, które nie powstały w procesie budowlanym.
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- opodatkowanie najmu długoterminowego,
- opodatkowanie majątku dewelopera,
- opodatkowanie majątku spółki w trakcie likwidacji.
- Moment powstania obowiązku podatkowego:
- opodatkowanie częściowo użytkowanego budynku,
- opodatkowanie mieszkań nabytych z rynku pierwotnego.
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"
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Czas trwania:
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Certyfikat:
Tak
Materiały:
Tak
"
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array(0) {
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array(0) {
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array(0) {
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string(14) "remember_token"
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string(10) "first_name"
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string(9) "last_name"
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string(11) "facebook_id"
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string(9) "google_id"
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array(5) {
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string(2) "id"
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bool(false)
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NULL
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["translations"]=>
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[0]=>
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string(5) "pgsql"
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string(20) "product_translations"
["primaryKey":protected]=>
string(2) "id"
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string(3) "int"
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bool(true)
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array(0) {
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array(0) {
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array(7) {
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["name"]=>
string(19) "Podatek u źródła"
["content"]=>
string(6353) "OPIS SZKOLENIA
Podczas szkolenia omówione zostaną należności podlegające podatkowi u źródła (WHT) oraz zasady poboru podatku i wykonywania pozostałych obowiązków związanych z WHT, w szczególności z uwzględnieniem zmian, które weszły w życie 1 stycznia 2022 r.
Celem szkolenia jest również praktyczne przedstawienie zasad związanych z wypełnianiem obowiązków informacyjnych w zakresie podatku u źródła.
Grupa docelowa: szkolenie przeznaczone zarówno dla osób początkujących, które rozpoczynają pracę w księgowości, jak również osób doświadczonych, które chcą usystematyzować wiedzę (dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu)
PROGRAM
I. Podatek u źródła – zagadnienia podstawowe, zasady poboru podatku
- Podatek u źródła – informacje podstawowe:
- pojęcie podatku u źródła – elementy konstrukcyjne podatku
- źródła prawa,
- podstawowe zasady związane z poborem podatku u źródła.
- Ograniczony oraz nieograniczony obowiązek podatkowy w CIT i PIT.
- Siedziba i miejsce zamieszkania dla celów podatkowych w umowach o unikaniu podwójnego opodatkowania:
- miejsce zamieszkania osoby fizycznej (miejsce zamieszkania w więcej niż jednym państwie,
- siedziba zarządu osoby prawnej (siedziba zarządu osoby prawnej w innym państwie niż jej siedziba).
- Zakład podatkowy – kiedy mamy do czynienia z zakładem?
- Znaczenie umów o unikaniu podwójnego opodatkowania, znaczenie Modelowej Konwencji OECD oraz Komentarza do Modelowej Konwencji OECD (konstrukcja umów, prawidłowa wykładnia postanowień umów).
II. Katalog należności podlegających obowiązkowi pobrania podatku u źródła
- Zasady opodatkowania odsetek – odsetki w ustawie o CIT i PIT, a odsetki w umowach o unikaniu podwójnego opodatkowania.
- Interpretacje i orzeczenia w zakresie odsetek – m.in. cashpooling / kapitalizacja odsetek.
- Zasady opodatkowania należności licencyjnych – należności licencyjne w ustawie o CIT i PIT a należności licencyjne w umowach o unikaniu podwójnego opodatkowania.
- Szczególne rodzaje należności licencyjnych – m.in. programy komputerowe i urządzenia przemysłowe.
- Zwolnienie z obowiązku pobrania podatku u źródła od odsetek i należności licencyjnych dla podmiotów powiązanych.
- Dywidendy w ustawie o CIT i PIT oraz dywidendy w umowach o unikaniu podwójnego opodatkowania.
- Zwolnienie z obowiązku pobrania podatku u źródła od dywidend dla podmiotów powiązanych.
- Bilety lotnicze.
- Zakup usług o charakterze niematerialnym w ustawie o CIT i PIT oraz w umowach o unikaniu podwójnego opodatkowania.
- Wybrane przykłady usług niematerialnych na bazie najnowszych orzeczeń i interpretacji (targi, ubezpieczenia, szkolenia, pośrednictwo, hosting, helpdesk, audyt).
- Zyski z przedsiębiorstw – jak postępować przy usługach niematerialnych w zakresie stosowania UPO.
- Inne wybrane należności – dochody z nieruchomości, wynagrodzenia członków rad nadzorczych i dyrektorów.
III. Certyfikat rezydencji – rola, forma, problemy praktyczne
- Znaczenie certyfikatów rezydencji.
- Forma certyfikatów rezydencji.
- Dane niezbędne dla uznania dokumentu za certyfikat rezydencji / dokumenty nieuznawane za certyfikaty rezydencji.
- Data ważności certyfikatu rezydencji.
- Certyfikaty rezydencji a przepisy antycovidowe.
IV. Problemy praktyczne związane z poborem podatku u źródła
- Kurs waluty stosowany do obliczenia wysokości podatku u źródła.
- Pobrany podatek u źródła jako koszt uzyskania przychodu.
- Problem tzw. ubruttowienia.
V. Należyta staranności w podatku u źródła
- Zasady należytej staranności obowiązujące od 1 stycznia 2019 r.:
- wprowadzenie obowiązku dochowania tzw. należytej staranności – przesłanki należytej staranności,
- obowiązek weryfikacji statusu kontrahenta jako tzw. beneficial owner – jak zweryfikować kontrahenta?
- praktyczne przykłady dochowania należytej staranności – case study + prezentacja procedury należytej staranności.
- Polski Ład – zmiany w podatku u źródła od 1 stycznia 2022 r.:
- zasady poboru podatku od płatności powyżej 2 mln PLN obowiązujące od 2022 r. – mechanizm „pay and refund”,
- oświadczenie płatnika i opinia o stosowaniu preferencji jako sposoby na niepobieranie podatku po przekroczeniu limitu 2 mln PLN,
- kto, kiedy i na jakich zasadach może wystąpić o opinię?
- zasady zwrotu podatku u źródła.
- możliwość korzystania z kopii certyfikatów rezydencji.
VI. Obowiązki informacyjne i dokumentacyjne: deklaracja CIT-10Z / PIT-8AR (data złożenia, wymagane informacje)
- Informacja IFT-2/2R / IFT-1/1R (data złożenia, wymagane informacje).
- Zasady wypełniania formularzy IFT-1/1R oraz IFT-2/2R na przykładach praktycznych.
- Pozostałe obowiązki dokumentacyjne i informacyjne (m.in. ORD-U, CIT-8/O).
"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
4 godziny 16 minut
Certyfikat:
Tak
Materiały:
Tak
"
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string(6353) "OPIS SZKOLENIA
Podczas szkolenia omówione zostaną należności podlegające podatkowi u źródła (WHT) oraz zasady poboru podatku i wykonywania pozostałych obowiązków związanych z WHT, w szczególności z uwzględnieniem zmian, które weszły w życie 1 stycznia 2022 r.
Celem szkolenia jest również praktyczne przedstawienie zasad związanych z wypełnianiem obowiązków informacyjnych w zakresie podatku u źródła.
Grupa docelowa: szkolenie przeznaczone zarówno dla osób początkujących, które rozpoczynają pracę w księgowości, jak również osób doświadczonych, które chcą usystematyzować wiedzę (dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu)
PROGRAM
I. Podatek u źródła – zagadnienia podstawowe, zasady poboru podatku
- Podatek u źródła – informacje podstawowe:
- pojęcie podatku u źródła – elementy konstrukcyjne podatku
- źródła prawa,
- podstawowe zasady związane z poborem podatku u źródła.
- Ograniczony oraz nieograniczony obowiązek podatkowy w CIT i PIT.
- Siedziba i miejsce zamieszkania dla celów podatkowych w umowach o unikaniu podwójnego opodatkowania:
- miejsce zamieszkania osoby fizycznej (miejsce zamieszkania w więcej niż jednym państwie,
- siedziba zarządu osoby prawnej (siedziba zarządu osoby prawnej w innym państwie niż jej siedziba).
- Zakład podatkowy – kiedy mamy do czynienia z zakładem?
- Znaczenie umów o unikaniu podwójnego opodatkowania, znaczenie Modelowej Konwencji OECD oraz Komentarza do Modelowej Konwencji OECD (konstrukcja umów, prawidłowa wykładnia postanowień umów).
II. Katalog należności podlegających obowiązkowi pobrania podatku u źródła
- Zasady opodatkowania odsetek – odsetki w ustawie o CIT i PIT, a odsetki w umowach o unikaniu podwójnego opodatkowania.
- Interpretacje i orzeczenia w zakresie odsetek – m.in. cashpooling / kapitalizacja odsetek.
- Zasady opodatkowania należności licencyjnych – należności licencyjne w ustawie o CIT i PIT a należności licencyjne w umowach o unikaniu podwójnego opodatkowania.
- Szczególne rodzaje należności licencyjnych – m.in. programy komputerowe i urządzenia przemysłowe.
- Zwolnienie z obowiązku pobrania podatku u źródła od odsetek i należności licencyjnych dla podmiotów powiązanych.
- Dywidendy w ustawie o CIT i PIT oraz dywidendy w umowach o unikaniu podwójnego opodatkowania.
- Zwolnienie z obowiązku pobrania podatku u źródła od dywidend dla podmiotów powiązanych.
- Bilety lotnicze.
- Zakup usług o charakterze niematerialnym w ustawie o CIT i PIT oraz w umowach o unikaniu podwójnego opodatkowania.
- Wybrane przykłady usług niematerialnych na bazie najnowszych orzeczeń i interpretacji (targi, ubezpieczenia, szkolenia, pośrednictwo, hosting, helpdesk, audyt).
- Zyski z przedsiębiorstw – jak postępować przy usługach niematerialnych w zakresie stosowania UPO.
- Inne wybrane należności – dochody z nieruchomości, wynagrodzenia członków rad nadzorczych i dyrektorów.
III. Certyfikat rezydencji – rola, forma, problemy praktyczne
- Znaczenie certyfikatów rezydencji.
- Forma certyfikatów rezydencji.
- Dane niezbędne dla uznania dokumentu za certyfikat rezydencji / dokumenty nieuznawane za certyfikaty rezydencji.
- Data ważności certyfikatu rezydencji.
- Certyfikaty rezydencji a przepisy antycovidowe.
IV. Problemy praktyczne związane z poborem podatku u źródła
- Kurs waluty stosowany do obliczenia wysokości podatku u źródła.
- Pobrany podatek u źródła jako koszt uzyskania przychodu.
- Problem tzw. ubruttowienia.
V. Należyta staranności w podatku u źródła
- Zasady należytej staranności obowiązujące od 1 stycznia 2019 r.:
- wprowadzenie obowiązku dochowania tzw. należytej staranności – przesłanki należytej staranności,
- obowiązek weryfikacji statusu kontrahenta jako tzw. beneficial owner – jak zweryfikować kontrahenta?
- praktyczne przykłady dochowania należytej staranności – case study + prezentacja procedury należytej staranności.
- Polski Ład – zmiany w podatku u źródła od 1 stycznia 2022 r.:
- zasady poboru podatku od płatności powyżej 2 mln PLN obowiązujące od 2022 r. – mechanizm „pay and refund”,
- oświadczenie płatnika i opinia o stosowaniu preferencji jako sposoby na niepobieranie podatku po przekroczeniu limitu 2 mln PLN,
- kto, kiedy i na jakich zasadach może wystąpić o opinię?
- zasady zwrotu podatku u źródła.
- możliwość korzystania z kopii certyfikatów rezydencji.
VI. Obowiązki informacyjne i dokumentacyjne: deklaracja CIT-10Z / PIT-8AR (data złożenia, wymagane informacje)
- Informacja IFT-2/2R / IFT-1/1R (data złożenia, wymagane informacje).
- Zasady wypełniania formularzy IFT-1/1R oraz IFT-2/2R na przykładach praktycznych.
- Pozostałe obowiązki dokumentacyjne i informacyjne (m.in. ORD-U, CIT-8/O).
"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
4 godziny 16 minut
Certyfikat:
Tak
Materiały:
Tak
"
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["revisionPresenter":protected]=>
string(44) "SCTeam\Products\Presenters\Revisions\Product"
["sortable":protected]=>
array(7) {
[0]=>
string(2) "id"
[1]=>
string(4) "slug"
[2]=>
string(5) "price"
[3]=>
string(9) "starts_at"
[4]=>
string(4) "type"
[5]=>
string(15) "date_of_publish"
[6]=>
string(32) "clickMeetingConference.starts_at"
}
["metaTable":protected]=>
string(13) "products_meta"
["forceDeleting":protected]=>
bool(false)
["defaultLocale":protected]=>
NULL
["mediaConversions"]=>
array(0) {
}
["mediaCollections"]=>
array(0) {
}
["deletePreservingMedia":protected]=>
bool(false)
["unAttachedMediaLibraryItems":protected]=>
array(0) {
}
["scoutMetadata":protected]=>
array(0) {
}
["translationModel"]=>
string(41) "SCTeam\Products\Models\ProductTranslation"
}
["foreignKey":protected]=>
string(10) "product_id"
["relatedKey":protected]=>
string(9) "author_id"
}
}
["touches":protected]=>
array(0) {
}
["timestamps"]=>
bool(true)
["hidden":protected]=>
array(2) {
[0]=>
string(8) "password"
[1]=>
string(14) "remember_token"
}
["visible":protected]=>
array(0) {
}
["fillable":protected]=>
array(0) {
}
["guarded":protected]=>
array(0) {
}
["rememberTokenName":protected]=>
string(14) "remember_token"
["revisionable":protected]=>
array(8) {
[0]=>
string(10) "first_name"
[1]=>
string(9) "last_name"
[2]=>
string(5) "email"
[3]=>
string(5) "phone"
[4]=>
string(6) "status"
[5]=>
string(16) "allow_newsletter"
[6]=>
string(11) "facebook_id"
[7]=>
string(9) "google_id"
}
["sortable":protected]=>
array(5) {
[0]=>
string(2) "id"
[1]=>
string(10) "first_name"
[2]=>
string(9) "last_name"
[3]=>
string(5) "email"
[4]=>
string(10) "created_at"
}
["accessToken":protected]=>
NULL
["forceDeleting":protected]=>
bool(false)
["roleClass":"SCTeam\Auth\Models\User":private]=>
NULL
["permissionClass":"SCTeam\Auth\Models\User":private]=>
NULL
["wildcardClass":"SCTeam\Auth\Models\User":private]=>
NULL
["__metaData":protected]=>
NULL
["__wasCreatedEventFired":protected]=>
bool(false)
["__wasUpdatedEventFired":protected]=>
bool(false)
["__wasSavedEventFired":protected]=>
bool(false)
["mediaConversions"]=>
array(0) {
}
["mediaCollections"]=>
array(0) {
}
["deletePreservingMedia":protected]=>
bool(false)
["unAttachedMediaLibraryItems":protected]=>
array(0) {
}
}
}
["escapeWhenCastingToString":protected]=>
bool(false)
}
["translations"]=>
object(Illuminate\Database\Eloquent\Collection)#2901 (2) {
["items":protected]=>
array(1) {
[0]=>
object(SCTeam\Products\Models\ProductTranslation)#2865 (30) {
["connection":protected]=>
string(5) "pgsql"
["table":protected]=>
string(20) "product_translations"
["primaryKey":protected]=>
string(2) "id"
["keyType":protected]=>
string(3) "int"
["incrementing"]=>
bool(true)
["with":protected]=>
array(0) {
}
["withCount":protected]=>
array(0) {
}
["preventsLazyLoading"]=>
bool(false)
["perPage":protected]=>
int(15)
["exists"]=>
bool(true)
["wasRecentlyCreated"]=>
bool(false)
["escapeWhenCastingToString":protected]=>
bool(false)
["attributes":protected]=>
array(7) {
["id"]=>
int(2657)
["product_id"]=>
int(2657)
["locale"]=>
string(2) "pl"
["name"]=>
string(25) "VAT: Zmiany 2024 – 2025"
["content"]=>
string(1225) "OPIS SZKOLENIA
Celem szkolenia jest przedstawienie zmian w zakresie podatku od towarów i usług, które weszły w życie w roku 2024 oraz zmian planowanych na 2025 r.
PROGRAM
- Opłata „SUP” a podatek od towarów i usług
- informacje podstawowe o nowej opłacie,
- podstawa opodatkowania a opłata „SUP”,
- stawka VAT a opłata „SUP”,
- nowa opłata a ewidencja sprzedaży na kasie rejestrującej.
- Dyrektywa 2020/284 - płatności transgraniczne – obowiązki ewidencyjne dostawcy usług płatniczych.
- System kaucyjny:
- podmiot wprowadzający produkty w opakowaniach na napoje,
- opodatkowanie zwrotu tzw. odpadów opakowaniowych,
- podstawa opodatkowania wartości opakowania wielokrotnego użytku,
- rozliczenie zwrotu opakowania,
- nowe obowiązki dokumentacyjne.
- Ewidencja sprzedaży przy zastosowaniu kas rejestrujących – nowe rozporządzenie w sprawie zwolnienia z obowiązku rejestracji.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(766) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
2 godzina 19 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
["original":protected]=>
array(7) {
["id"]=>
int(2657)
["product_id"]=>
int(2657)
["locale"]=>
string(2) "pl"
["name"]=>
string(25) "VAT: Zmiany 2024 – 2025"
["content"]=>
string(1225) "OPIS SZKOLENIA
Celem szkolenia jest przedstawienie zmian w zakresie podatku od towarów i usług, które weszły w życie w roku 2024 oraz zmian planowanych na 2025 r.
PROGRAM
- Opłata „SUP” a podatek od towarów i usług
- informacje podstawowe o nowej opłacie,
- podstawa opodatkowania a opłata „SUP”,
- stawka VAT a opłata „SUP”,
- nowa opłata a ewidencja sprzedaży na kasie rejestrującej.
- Dyrektywa 2020/284 - płatności transgraniczne – obowiązki ewidencyjne dostawcy usług płatniczych.
- System kaucyjny:
- podmiot wprowadzający produkty w opakowaniach na napoje,
- opodatkowanie zwrotu tzw. odpadów opakowaniowych,
- podstawa opodatkowania wartości opakowania wielokrotnego użytku,
- rozliczenie zwrotu opakowania,
- nowe obowiązki dokumentacyjne.
- Ewidencja sprzedaży przy zastosowaniu kas rejestrujących – nowe rozporządzenie w sprawie zwolnienia z obowiązku rejestracji.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(766) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
2 godzina 19 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
["changes":protected]=>
array(0) {
}
["casts":protected]=>
array(0) {
}
["classCastCache":protected]=>
array(0) {
}
["attributeCastCache":protected]=>
array(0) {
}
["dates":protected]=>
array(0) {
}
["dateFormat":protected]=>
NULL
["appends":protected]=>
array(0) {
}
["dispatchesEvents":protected]=>
array(0) {
}
["observables":protected]=>
array(0) {
}
["relations":protected]=>
array(0) {
}
["touches":protected]=>
array(0) {
}
["timestamps"]=>
bool(false)
["hidden":protected]=>
array(0) {
}
["visible":protected]=>
array(0) {
}
["fillable":protected]=>
array(4) {
[0]=>
string(4) "name"
[1]=>
string(7) "content"
[2]=>
string(11) "description"
[3]=>
string(15) "additional_info"
}
["guarded":protected]=>
array(1) {
[0]=>
string(1) "*"
}
}
}
["escapeWhenCastingToString":protected]=>
bool(false)
}
}
["touches":protected]=>
array(0) {
}
["timestamps"]=>
bool(true)
["hidden":protected]=>
array(0) {
}
["visible":protected]=>
array(0) {
}
["fillable":protected]=>
array(0) {
}
["guarded":protected]=>
array(1) {
[0]=>
string(2) "id"
}
["__metaData":protected]=>
NULL
["__wasCreatedEventFired":protected]=>
bool(false)
["__wasUpdatedEventFired":protected]=>
bool(false)
["__wasSavedEventFired":protected]=>
bool(false)
["translatedAttributes"]=>
array(4) {
[0]=>
string(4) "name"
[1]=>
string(7) "content"
[2]=>
string(11) "description"
[3]=>
string(15) "additional_info"
}
["revisionPresenter":protected]=>
string(44) "SCTeam\Products\Presenters\Revisions\Product"
["sortable":protected]=>
array(7) {
[0]=>
string(2) "id"
[1]=>
string(4) "slug"
[2]=>
string(5) "price"
[3]=>
string(9) "starts_at"
[4]=>
string(4) "type"
[5]=>
string(15) "date_of_publish"
[6]=>
string(32) "clickMeetingConference.starts_at"
}
["metaTable":protected]=>
string(13) "products_meta"
["forceDeleting":protected]=>
bool(false)
["defaultLocale":protected]=>
NULL
["mediaConversions"]=>
array(0) {
}
["mediaCollections"]=>
array(0) {
}
["deletePreservingMedia":protected]=>
bool(false)
["unAttachedMediaLibraryItems":protected]=>
array(0) {
}
["scoutMetadata":protected]=>
array(0) {
}
["translationModel"]=>
string(41) "SCTeam\Products\Models\ProductTranslation"
}
}
["escapeWhenCastingToString":protected]=>
bool(false)
}
["perPage":protected]=>
int(12)
["currentPage":protected]=>
int(13)
["path":protected]=>
string(82) "https://test.akademialtca.pl/katalog/podatki-prawo-rachunkowosc/szkolenia-nagrania"
["query":protected]=>
array(0) {
}
["fragment":protected]=>
NULL
["pageName":protected]=>
string(4) "page"
["onEachSide"]=>
int(3)
["options":protected]=>
array(2) {
["path"]=>
string(82) "https://test.akademialtca.pl/katalog/podatki-prawo-rachunkowosc/szkolenia-nagrania"
["pageName"]=>
string(4) "page"
}
["total":protected]=>
int(513)
["lastPage":protected]=>
int(43)
}
Znaleziono 513 szkoleń
