🔥 Pobierz aplikację Akademii LTCA 🔥 Wybierz:
Szkolenia nagrania
Podatki, prawo i rachunkowość
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"
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["name"]=>
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["content"]=>
string(3566) "
CEL SZKOLENIA
Celem szkolenia jest przedstawienie uczestnikom podstawowych zasad określania obowiązku dokumentacyjnego. Podczas szkolenia uczestnicy dowiedzą się jak identyfikować podmioty powiązane, w jaki sposób grupować transakcje na potrzeby sporządzenia dokumentacji cen transferowych oraz jak określać progi dokumentacyjne w transakcjach towarowych, usługowych oraz w szczególności w transakcjach finansowych.
Szkolenie wzbogacone zostanie o dużą ilość case study, tak aby uczestnicy poznali nie tylko przepisy ustawy, ale w szczególności poznali praktyczne problemy związane z identyfikowaniem obowiązków dokumentacyjnych.
PROGRAM
Identyfikowanie podmiotów powiązanych
1. Identyfikowanie podmiotów powiązanych, rodzaje powiązań:
a. Powiązania rodzinne
b. Powiązania osobowe
c. Powiązania poprzez wywieranie znaczącego wpływu
d. Powiązania kapitałowe
e. Powiązania właścicielskie
f. Powiązania zarządcze
2. Case study
Progi dokumentacyjne
1. Sposoby określania progów dokumentacyjnych.
2. Transakcje objęte obowiązkiem sporządzenia dokumentacji – zasady grupowania i określania limitów poszczególnych rodzajów transakcji.
4. Transakcje zwolnione z obowiązku sporządzania dokumentacji – transakcje niestanowiące przychodu lub kosztu podatkowego, transakcje pomiędzy podmiotami krajowymi
5. Limity dla transakcji nietypowych (raje podatkowe, umowy spółki, umowy wspólnego przedsięwzięcia).
6. Zwolnienie z obowiązku sporządzania analiz benchmarkingowych
Zasady ustalania ceny rynkowej
1. Marża 5% dla transakcji dotyczących usług o niskiej wartości dodanej – jakie warunki musi spełnić transakcja żeby organ odstąpił od określania wysokości narzutu.
2. Pożyczki wewnątrzgrupowe – kiedy organ nie będzie kwestionował wysokości oprocentowania.
3. Techniki wyceny, inne metod.
Obowiązki sprawozdawcze
1. Oświadczenie o sporządzeniu dokumentacji – nowa treść oświadczenia, osoby odpowiedzialne za złożenie, rozszerzona odpowiedzialność, termin na złożenie.
2. Informacja o cenach transferowych (TP-R) – podmioty zobowiązane do złożenia, zakres informacji przekazywanych do Szefa KAS, termin na złożenie.
3. Obowiązek przekazania master file.
4. Raportowanie według krajów (country – by country) – podmioty zobowiązane do raportowania, CBC-P/CBC-R, termin na złożenie.
Sankcje
"
["description"]=>
string(0) ""
["additional_info"]=>
string(760) "
Cena bez abonamentu:
199 PLN
Czas trwania:
3 godziny 56 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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["content"]=>
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przedstawienie uczestnikom podstawowych zasad określania obowiązku dokumentacyjnego. Podczas szkolenia uczestnicy dowiedzą się jak identyfikować podmioty powiązane, w jaki sposób grupować transakcje na potrzeby sporządzenia dokumentacji cen transferowych oraz jak określać progi dokumentacyjne w transakcjach towarowych, usługowych oraz w szczególności w transakcjach finansowych.
Szkolenie wzbogacone zostanie o dużą ilość case study, tak aby uczestnicy poznali nie tylko przepisy ustawy, ale w szczególności poznali praktyczne problemy związane z identyfikowaniem obowiązków dokumentacyjnych.
PROGRAM
Identyfikowanie podmiotów powiązanych
1. Identyfikowanie podmiotów powiązanych, rodzaje powiązań:
a. Powiązania rodzinne
b. Powiązania osobowe
c. Powiązania poprzez wywieranie znaczącego wpływu
d. Powiązania kapitałowe
e. Powiązania właścicielskie
f. Powiązania zarządcze
2. Case study
Progi dokumentacyjne
1. Sposoby określania progów dokumentacyjnych.
2. Transakcje objęte obowiązkiem sporządzenia dokumentacji – zasady grupowania i określania limitów poszczególnych rodzajów transakcji.
4. Transakcje zwolnione z obowiązku sporządzania dokumentacji – transakcje niestanowiące przychodu lub kosztu podatkowego, transakcje pomiędzy podmiotami krajowymi
5. Limity dla transakcji nietypowych (raje podatkowe, umowy spółki, umowy wspólnego przedsięwzięcia).
6. Zwolnienie z obowiązku sporządzania analiz benchmarkingowych
Zasady ustalania ceny rynkowej
1. Marża 5% dla transakcji dotyczących usług o niskiej wartości dodanej – jakie warunki musi spełnić transakcja żeby organ odstąpił od określania wysokości narzutu.
2. Pożyczki wewnątrzgrupowe – kiedy organ nie będzie kwestionował wysokości oprocentowania.
3. Techniki wyceny, inne metod.
Obowiązki sprawozdawcze
1. Oświadczenie o sporządzeniu dokumentacji – nowa treść oświadczenia, osoby odpowiedzialne za złożenie, rozszerzona odpowiedzialność, termin na złożenie.
2. Informacja o cenach transferowych (TP-R) – podmioty zobowiązane do złożenia, zakres informacji przekazywanych do Szefa KAS, termin na złożenie.
3. Obowiązek przekazania master file.
4. Raportowanie według krajów (country – by country) – podmioty zobowiązane do raportowania, CBC-P/CBC-R, termin na złożenie.
Sankcje
"
["description"]=>
string(0) ""
["additional_info"]=>
string(760) "
Cena bez abonamentu:
199 PLN
Czas trwania:
3 godziny 56 minut
Certyfikat:
TAK
Materiały:
Tak
"
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["sortable":protected]=>
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string(9) "starts_at"
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string(4) "type"
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}
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string(13) "products_meta"
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}
["mediaCollections"]=>
array(0) {
}
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[1]=>
object(App\Models\Product)#3269 (46) {
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["keyType":protected]=>
string(3) "int"
["incrementing"]=>
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["with":protected]=>
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[1]=>
string(4) "tags"
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string(10) "attributes"
}
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["escapeWhenCastingToString":protected]=>
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array(28) {
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int(1646)
["slug"]=>
string(76) "przychody-i-koszty-w-ujeciu-prawa-podatkowego-i-bilansowego-2023-rok-i-czesc"
["price"]=>
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["tax_id"]=>
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["type"]=>
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["created_at"]=>
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["subscription_id"]=>
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["room_id"]=>
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["content"]=>
string(7957) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Jak prawidłowo wyliczyć podatek dochodowy od osób prawnych? Na co zwrócić szczególną uwagę? Przepisy ustawy CIT są przedmiotem corocznych nowelizacji, zdarza się, że ustawodawca uchyla bądź zmienia je również w trakcie roku podatkowego. Wszystko to powoduje, że ustawy stają się nieczytelne, zaś podatnicy dopiero na etapie interpretacji czy orzeczeń sądowych dowiadują się jak w praktyce zastosować przepisy. Niniejsze warsztaty koncentrują się na praktycznych przykładach i wyliczeniach najczęściej występujących transakcji w firmach. Razem wyliczmy podatek i omówimy najważniejsze zagadnienia z nim związane. Wspólnie wypełnimy deklaracje i zgromadzimy niezbędną dokumentację.
PROGRAM
I. Zagadnienia wprowadzające
1. Prawo podatkowe i prawo bilansowe – wzajemne relacje i powiązania.
2. Pojęcie przychodu w prawie podatkowym a pojęcie przychodu w prawie bilansowym.
3. Pojęcie kosztów w prawie podatkowym i bilansowym
4. Bezpośredni i pośredni związek przyczynowy pomiędzy kosztem a przychodem w prawie podatkowym i bilansowym.
II. Przychody w praktyce – najnowsze interpretacje i orzecznictwo
1. Przychód w świetle prawa bilansowego.
2. Przychód w świetle przepisów ustawy o podatku dochodowym od osób prawnych.
3. Pojęcie przychodu w kontekście Międzynarodowego Standardu Sprawozdawczości Finansowej.
4. Przychody rachunkowe nie stanowiące przychodu dla celów podatkowych.
5. Różnice w momencie rozpoznania przychodów.
a) data powstania przychodu
b) płatność „z góry” a rozliczenie przychodu
c) sprzedaż na raty
d) data powstania przychodu z tytułu odszkodowania
6. Przychody podatkowe nie będące przychodami rachunkowymi.
7. Przychód z tytułu refakturowania.
8. Przychód z nieodpłatnych lub częściowo odpłatnych świadczeń.
a) czym są nieodpłatne świadczenia
b) Nieodpłatne świadczenia niestanowiące przychodu podatkowego
9. Odsetki a przychód.
10. Zaliczki, przedpłaty, zadatki.
11. Obniżanie przychodu o zwroty, rabaty, bonifikaty, skonta.
III. Koszty w praktyce – najnowsze interpretacje i orzecznictwo
1. Podstawowe zasady kwalifikacji wydatków.
2. Koszty podatkowe i niepodatkowe (katalog NKUP)
3. Szczególne rodzaje kosztów
a) Koszty pracownicze z bilansowego i podatkowego punktu widzenia
b) koszty reklamy i reprezentacji
c) koszty nabycia środków trwałych i wartości niematerialnych i prawnych
d) koszty finansowania dłużnego
e) koszty finansowania własnego
f) koszty podatkowe i niepodatkowe nieodliczonego podatku VAT
g) odpisywanie w koszty należności straconych
h) darowizny jako koszt podatkowy – ujęcie bilansowe i podatkowe
i) płatności transgraniczne w kosztach podatkowych
j) przeliczenia transakcji w walutach obcych
k) podatek u źródła, wyliczanie, ubruttowienie na przykładach praktycznych
l) samochody w firmie
m) leasing operacyjny a finansowy – różnice bilansowe i podatkowe
n) kary umowne i odszkodowania
o) opodatkowanie prezentów dla kontrahentów
p) odsetki.
IV. Alokacja kosztów uzyskania przychodów według klucza przychodowego
1. Pojęcie przychodów z zysków kapitałowych
2. Klucz alokacji kosztów do przychodów z zysków kapitałowych
3. Najnowsze stanowisko organów podatkowych
4. Analiza ryzyka prawidłowości klasyfikowania przepływów jednostki.
V. Podatek u źródła – na przykładach
1. Przeliczanie najczęściej występujących transakcji
a) odsetki
b) dywidendy
c) należności licencyjne
d) usługi niematerialne
VI. Podatek od przerzuconych dochodów i instrumenty hybrydowe
1. Nowe regulacje
2. Podatek od przerzuconych dochodów na przykładzie
3. Instrumenty hybrydowe – na przykładzie
VII. Deklaracje podatkowe – praktyczne aspekty wypełniania:
1. CIT- 8
2. TP – RC
3. IFT -2R/IFT- 1R
4. CIT – 10Z
5. CIT - MIT
"
["description"]=>
string(0) ""
["additional_info"]=>
string(760) "
Cena bez abonamentu:
199 PLN
Czas trwania:
4 godziny 15 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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["content"]=>
string(7957) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Jak prawidłowo wyliczyć podatek dochodowy od osób prawnych? Na co zwrócić szczególną uwagę? Przepisy ustawy CIT są przedmiotem corocznych nowelizacji, zdarza się, że ustawodawca uchyla bądź zmienia je również w trakcie roku podatkowego. Wszystko to powoduje, że ustawy stają się nieczytelne, zaś podatnicy dopiero na etapie interpretacji czy orzeczeń sądowych dowiadują się jak w praktyce zastosować przepisy. Niniejsze warsztaty koncentrują się na praktycznych przykładach i wyliczeniach najczęściej występujących transakcji w firmach. Razem wyliczmy podatek i omówimy najważniejsze zagadnienia z nim związane. Wspólnie wypełnimy deklaracje i zgromadzimy niezbędną dokumentację.
PROGRAM
I. Zagadnienia wprowadzające
1. Prawo podatkowe i prawo bilansowe – wzajemne relacje i powiązania.
2. Pojęcie przychodu w prawie podatkowym a pojęcie przychodu w prawie bilansowym.
3. Pojęcie kosztów w prawie podatkowym i bilansowym
4. Bezpośredni i pośredni związek przyczynowy pomiędzy kosztem a przychodem w prawie podatkowym i bilansowym.
II. Przychody w praktyce – najnowsze interpretacje i orzecznictwo
1. Przychód w świetle prawa bilansowego.
2. Przychód w świetle przepisów ustawy o podatku dochodowym od osób prawnych.
3. Pojęcie przychodu w kontekście Międzynarodowego Standardu Sprawozdawczości Finansowej.
4. Przychody rachunkowe nie stanowiące przychodu dla celów podatkowych.
5. Różnice w momencie rozpoznania przychodów.
a) data powstania przychodu
b) płatność „z góry” a rozliczenie przychodu
c) sprzedaż na raty
d) data powstania przychodu z tytułu odszkodowania
6. Przychody podatkowe nie będące przychodami rachunkowymi.
7. Przychód z tytułu refakturowania.
8. Przychód z nieodpłatnych lub częściowo odpłatnych świadczeń.
a) czym są nieodpłatne świadczenia
b) Nieodpłatne świadczenia niestanowiące przychodu podatkowego
9. Odsetki a przychód.
10. Zaliczki, przedpłaty, zadatki.
11. Obniżanie przychodu o zwroty, rabaty, bonifikaty, skonta.
III. Koszty w praktyce – najnowsze interpretacje i orzecznictwo
1. Podstawowe zasady kwalifikacji wydatków.
2. Koszty podatkowe i niepodatkowe (katalog NKUP)
3. Szczególne rodzaje kosztów
a) Koszty pracownicze z bilansowego i podatkowego punktu widzenia
b) koszty reklamy i reprezentacji
c) koszty nabycia środków trwałych i wartości niematerialnych i prawnych
d) koszty finansowania dłużnego
e) koszty finansowania własnego
f) koszty podatkowe i niepodatkowe nieodliczonego podatku VAT
g) odpisywanie w koszty należności straconych
h) darowizny jako koszt podatkowy – ujęcie bilansowe i podatkowe
i) płatności transgraniczne w kosztach podatkowych
j) przeliczenia transakcji w walutach obcych
k) podatek u źródła, wyliczanie, ubruttowienie na przykładach praktycznych
l) samochody w firmie
m) leasing operacyjny a finansowy – różnice bilansowe i podatkowe
n) kary umowne i odszkodowania
o) opodatkowanie prezentów dla kontrahentów
p) odsetki.
IV. Alokacja kosztów uzyskania przychodów według klucza przychodowego
1. Pojęcie przychodów z zysków kapitałowych
2. Klucz alokacji kosztów do przychodów z zysków kapitałowych
3. Najnowsze stanowisko organów podatkowych
4. Analiza ryzyka prawidłowości klasyfikowania przepływów jednostki.
V. Podatek u źródła – na przykładach
1. Przeliczanie najczęściej występujących transakcji
a) odsetki
b) dywidendy
c) należności licencyjne
d) usługi niematerialne
VI. Podatek od przerzuconych dochodów i instrumenty hybrydowe
1. Nowe regulacje
2. Podatek od przerzuconych dochodów na przykładzie
3. Instrumenty hybrydowe – na przykładzie
VII. Deklaracje podatkowe – praktyczne aspekty wypełniania:
1. CIT- 8
2. TP – RC
3. IFT -2R/IFT- 1R
4. CIT – 10Z
5. CIT - MIT
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
4 godziny 15 minut
Certyfikat:
TAK
Materiały:
Tak
"
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string(91) "Compliance w biurze rachunkowym – procedury, formularze, instrukcje w biurze rachunkowym"
["content"]=>
string(6138) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Szkolenie "Compliance w biurze rachunkowym" to niezwykle praktyczny warsztat dedykowany dla właścicieli biur rachunkowych.
Szkolenie ma na celu zaprezentowanie procedur w zakresie wymiany informacji z przedsiębiorcami, które warto wdrożyć i stosować by zabezpieczyć interesy prawne biura rachunkowego.
Podczas szkolenia przedstawione zostaną liczne opracowane dla biura rachunkowego wzory: schematów, oświadczeń, notatek, protokołów, wykazów dyspozycji, itp.
Jako przykładowe można tu wymienić: procedury księgowe, procedury związane z zatrudnianiem, procedury w zakresie należytej staranności w biurze, procedury współpracy z Klientami, procedury przyjmowania i wydawania dokumentacji.
PROGRAM
I. Czym jest compliance w biurze rachunkowym
Obszary ryzyk na gruncie kodeksu cywilnego oraz kodeksu karnoskarbowego oraz kluczowe obszary wdrożenia
• zgodność działania biura rachunkowego z przepisami prawa
• zgodność działania z branżowymi standardami zawodowymi/ dobrymi praktykami
• zgodność działania z wewnętrznymi – obowiązującymi w biurze regulaminami/standardami/ normami
II. Budowanie świadomości podatkowej przedsiębiorcy - jak uświadomić klienta i zabezpieczyć biuro rachunkowe przed ryzykiem odpowiedzialności
• obowiązek płatności za pośrednictwem rachunku
• obowiązek posługiwania się kontem firmowym
• split - payment
• ulga na złe długi
• faktury korygujące
III. Procedury organizacyjne w biurze rachunkowym
1. Mailing standaryzowany (spis z natury, wybór formy opodatkowania, ZUS dla ryczałtowców, PIT-2, PPK, ankiety do zeznań rocznych)
2. Procedury przyjęcia klienta do biura rachunkowego
• identyfikacja Klienta i weryfikacja tożsamości AML
• oświadczenie PEP (politically exposed persons) eksponowane stanowisko polityczne AML
• pouczenie o przetwarzaniu danych osobowych AML
• check lista - wykaz dokumentów niezbędnych do podjęcia współpracy z biurem
• protokół nawiązania współpracy z Klientem
• check lista dla pracownika biura - procedura przyjęcia Klienta
3. Procedury zakończenia współpracy z przedsiębiorcą
• check lista – uzgodnienia związane z zakończeniem współpracy z biurem,
• check lista dla pracownika biura – zakończenie współpracy z przedsiębiorcą.
IV. Compliance księgowy
1. środki trwałe – przyjęcia, wykreślenia, wycofania (omówienie i wzory dokumentacji)
• przyjęcie środków trwałych i wycofanie środków trwałych z majątku firmy,
• likwidacja środków trwałych,
• wprowadzenie prywatnych składników majątku do majątku firmy,
• wycofanie środków trwałych na potrzeby prywatne,
• sprzedaż składników majątku po likwidacji firmy
• przekazania na prywatne potrzeby
2. nieruchomości mieszkalne w działalności gospodarczej wykorzystywane na potrzeby prowadzonej działalności gospodarczej (omówienie i wzory dokumentacji)
• ryzyka od 2023 r. związane ze zmianą przepisów,
• biuro/ działalność w lokalu/ budynku mieszkalnym
3. procedury kadrowe/ ubezpieczeniowe
• zatrudnienie pracowników – wzór dyspozycji zatrudnienia
• osoby współpracujące – wzór dyspozycji zatrudnienia
• obowiązki informacyjne – wzór informacji o obowiązkach.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(761) "
Cena bez abonamentu:
199 PLN
Czas trwania:
4 godziny 23 minuty
Certyfikat:
TAK
Materiały:
Tak
"
}
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["content"]=>
string(6138) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Szkolenie "Compliance w biurze rachunkowym" to niezwykle praktyczny warsztat dedykowany dla właścicieli biur rachunkowych.
Szkolenie ma na celu zaprezentowanie procedur w zakresie wymiany informacji z przedsiębiorcami, które warto wdrożyć i stosować by zabezpieczyć interesy prawne biura rachunkowego.
Podczas szkolenia przedstawione zostaną liczne opracowane dla biura rachunkowego wzory: schematów, oświadczeń, notatek, protokołów, wykazów dyspozycji, itp.
Jako przykładowe można tu wymienić: procedury księgowe, procedury związane z zatrudnianiem, procedury w zakresie należytej staranności w biurze, procedury współpracy z Klientami, procedury przyjmowania i wydawania dokumentacji.
PROGRAM
I. Czym jest compliance w biurze rachunkowym
Obszary ryzyk na gruncie kodeksu cywilnego oraz kodeksu karnoskarbowego oraz kluczowe obszary wdrożenia
• zgodność działania biura rachunkowego z przepisami prawa
• zgodność działania z branżowymi standardami zawodowymi/ dobrymi praktykami
• zgodność działania z wewnętrznymi – obowiązującymi w biurze regulaminami/standardami/ normami
II. Budowanie świadomości podatkowej przedsiębiorcy - jak uświadomić klienta i zabezpieczyć biuro rachunkowe przed ryzykiem odpowiedzialności
• obowiązek płatności za pośrednictwem rachunku
• obowiązek posługiwania się kontem firmowym
• split - payment
• ulga na złe długi
• faktury korygujące
III. Procedury organizacyjne w biurze rachunkowym
1. Mailing standaryzowany (spis z natury, wybór formy opodatkowania, ZUS dla ryczałtowców, PIT-2, PPK, ankiety do zeznań rocznych)
2. Procedury przyjęcia klienta do biura rachunkowego
• identyfikacja Klienta i weryfikacja tożsamości AML
• oświadczenie PEP (politically exposed persons) eksponowane stanowisko polityczne AML
• pouczenie o przetwarzaniu danych osobowych AML
• check lista - wykaz dokumentów niezbędnych do podjęcia współpracy z biurem
• protokół nawiązania współpracy z Klientem
• check lista dla pracownika biura - procedura przyjęcia Klienta
3. Procedury zakończenia współpracy z przedsiębiorcą
• check lista – uzgodnienia związane z zakończeniem współpracy z biurem,
• check lista dla pracownika biura – zakończenie współpracy z przedsiębiorcą.
IV. Compliance księgowy
1. środki trwałe – przyjęcia, wykreślenia, wycofania (omówienie i wzory dokumentacji)
• przyjęcie środków trwałych i wycofanie środków trwałych z majątku firmy,
• likwidacja środków trwałych,
• wprowadzenie prywatnych składników majątku do majątku firmy,
• wycofanie środków trwałych na potrzeby prywatne,
• sprzedaż składników majątku po likwidacji firmy
• przekazania na prywatne potrzeby
2. nieruchomości mieszkalne w działalności gospodarczej wykorzystywane na potrzeby prowadzonej działalności gospodarczej (omówienie i wzory dokumentacji)
• ryzyka od 2023 r. związane ze zmianą przepisów,
• biuro/ działalność w lokalu/ budynku mieszkalnym
3. procedury kadrowe/ ubezpieczeniowe
• zatrudnienie pracowników – wzór dyspozycji zatrudnienia
• osoby współpracujące – wzór dyspozycji zatrudnienia
• obowiązki informacyjne – wzór informacji o obowiązkach.
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
4 godziny 23 minuty
Certyfikat:
TAK
Materiały:
Tak
"
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["content"]=>
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Świadczenia kompleksowe są instytucją na gruncie podatku VAT, która doczekała się już bogatego dorobku orzeczniczego sądów administracyjnych w tym szczególności TSUE jak i organów podatkowych. Bogactwo życia gospodarczego jak również sama istota koncepcji świadczeń złożonych ciągle wzbudza wątpliwości zarówno organów a przede wszystkim podatników. W trakcie szkolenia przybliżymy państwu jak rozpoznać świadczenie kompleksowe, jakie ryzyka podatkowe wiążą się z błędną identyfikacją świadczeń kompleksowych, jakie korzyści mogą wiązać się z poprawną identyfikacją świadczeń kompleksowych, jak należy je traktować dla rozliczeń podatku VAT podając jednocześnie przykłady problemów omawianych w ramach interpretacji i orzeczeń w tym w szczególności TSUE.
PROGRAM
1. Pojęcie świadczeń kompleksowych w podatku VAT
a. Zasada opodatkowania każdego świadczenia / każdej dostawy odrębną stawką VAT
b. Wskazówki interpretacyjne dotyczące pojęcia świadczenia złożonego
c. Kryteria identyfikacji świadczenia dominującego
d. Korzyści jakie niesie ze sobą instytucja świadczeń złożonych
e. Ryzyka wynikające z kwalifikacji świadczeń jako świadczeń złożonych
2. Przypadki stosowania koncepcji świadczeń złożonych w ramach podatku VAT jak i w poszczególnych branżach
a. Problemy klasyfikacji przy stosowaniu koncepcji świadczeń złożonych w branży budowlanej i deweloperskiej
b. Koncepcja świadczeń złożonych w branży hotelarskiej
c. Miejsce świadczenia
d. Import towarów
e. Eksport towarów
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
2 godziny 20 minut
Certyfikat:
TAK
Materiały:
Tak
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Świadczenia kompleksowe są instytucją na gruncie podatku VAT, która doczekała się już bogatego dorobku orzeczniczego sądów administracyjnych w tym szczególności TSUE jak i organów podatkowych. Bogactwo życia gospodarczego jak również sama istota koncepcji świadczeń złożonych ciągle wzbudza wątpliwości zarówno organów a przede wszystkim podatników. W trakcie szkolenia przybliżymy państwu jak rozpoznać świadczenie kompleksowe, jakie ryzyka podatkowe wiążą się z błędną identyfikacją świadczeń kompleksowych, jakie korzyści mogą wiązać się z poprawną identyfikacją świadczeń kompleksowych, jak należy je traktować dla rozliczeń podatku VAT podając jednocześnie przykłady problemów omawianych w ramach interpretacji i orzeczeń w tym w szczególności TSUE.
PROGRAM
1. Pojęcie świadczeń kompleksowych w podatku VAT
a. Zasada opodatkowania każdego świadczenia / każdej dostawy odrębną stawką VAT
b. Wskazówki interpretacyjne dotyczące pojęcia świadczenia złożonego
c. Kryteria identyfikacji świadczenia dominującego
d. Korzyści jakie niesie ze sobą instytucja świadczeń złożonych
e. Ryzyka wynikające z kwalifikacji świadczeń jako świadczeń złożonych
2. Przypadki stosowania koncepcji świadczeń złożonych w ramach podatku VAT jak i w poszczególnych branżach
a. Problemy klasyfikacji przy stosowaniu koncepcji świadczeń złożonych w branży budowlanej i deweloperskiej
b. Koncepcja świadczeń złożonych w branży hotelarskiej
c. Miejsce świadczenia
d. Import towarów
e. Eksport towarów
"
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Cena bez abonamentu:
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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(6) {
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string(8) "datetime"
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array(2) {
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NULL
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array(0) {
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array(8) {
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string(10) "first_name"
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string(9) "last_name"
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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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bool(false)
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest omówienie wybranej problematyki CIT i VAT związanej w otrzymaniem oraz zapłatą kar umownych i odszkodowań.
Grupa docelowa: dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych, kadrowych i controllingu oraz inne osoby zajmujące się podatkami w danej organizacji.
PROGRAM
VAT
1. kary umowne i odszkodowania w kodeksie cywilnym i ustawie o VAT
2. świadczenie usług za wynagrodzeniem na gruncie orzecznictwa TSUE i polskich sądów administracyjnych
3. problematyczne rodzaje wypłat:
a) opodatkowanie VAT dodatkowego wynagrodzenia w związku ze zmianą zakresu prac,
b) kara za opóźnienia i nieterminowe realizowanie inwestycji,
c) kary za zagubienie / uszkodzenie ładunku,
d) kara za odstąpienie od umowy i jej wcześniejsze rozwiązanie a VAT,
e) inne rodzaje kar i opłat
4. najnowsze orzeczenia i interpretacje
CIT
1. Odszkodowanie i kara umowna w rozumieniu CIT.
2. Skutki na gruncie CIT otrzymania kary umownej.
3. Kiedy zapłaconą karę umowną można zaliczyć do kosztów podatkowych?
4. Jak rozumieć pojęcie „wad dostarczonych towarów, wykonanych robót i usług”?
5. Kary umowne w estońskim CIT.
6. Orzeczenia i interpretacje podatkowe.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(760) "
Cena bez abonamentu:
199 PLN
Czas trwania:
2 godziny 57 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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["content"]=>
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest omówienie wybranej problematyki CIT i VAT związanej w otrzymaniem oraz zapłatą kar umownych i odszkodowań.
Grupa docelowa: dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych, kadrowych i controllingu oraz inne osoby zajmujące się podatkami w danej organizacji.
PROGRAM
VAT
1. kary umowne i odszkodowania w kodeksie cywilnym i ustawie o VAT
2. świadczenie usług za wynagrodzeniem na gruncie orzecznictwa TSUE i polskich sądów administracyjnych
3. problematyczne rodzaje wypłat:
a) opodatkowanie VAT dodatkowego wynagrodzenia w związku ze zmianą zakresu prac,
b) kara za opóźnienia i nieterminowe realizowanie inwestycji,
c) kary za zagubienie / uszkodzenie ładunku,
d) kara za odstąpienie od umowy i jej wcześniejsze rozwiązanie a VAT,
e) inne rodzaje kar i opłat
4. najnowsze orzeczenia i interpretacje
CIT
1. Odszkodowanie i kara umowna w rozumieniu CIT.
2. Skutki na gruncie CIT otrzymania kary umownej.
3. Kiedy zapłaconą karę umowną można zaliczyć do kosztów podatkowych?
4. Jak rozumieć pojęcie „wad dostarczonych towarów, wykonanych robót i usług”?
5. Kary umowne w estońskim CIT.
6. Orzeczenia i interpretacje podatkowe.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(760) "
Cena bez abonamentu:
199 PLN
Czas trwania:
2 godziny 57 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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bool(false)
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NULL
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array(0) {
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Cel: Prezentacja narzędzi tworzenia budżetu w zakresie kosztów stałych.
Uczestnicy szkolenia: Pracownicy działów księgowości, controllingu i finansowych.
Wiedza i umiejętności: Zdobycie wiedzy w stopniu umożliwiającym samodzielne zaprojektowanie i obsługę systemu budżetowania w zakresie budżetów kosztów stałych.
PROGRAM
I. Budżetowanie w zarządzaniu przedsiębiorstwem
1. Proces planowania budżetu głównego nakierowany na realizację celów strategicznych przedsiębiorstwa:
- rentowności kapitału
- udziału w rynku
- bezpiecznych struktur działalności
- progów rentowności
- wykorzystania zasobów
2. Ustalenie poziomu uszczegółowienia budżetu
3. Aktualizacja budżetu w trakcie jego realizacji - według zasad planowania kroczącego w zakresie strategicznym i operacyjnym
4. Ustalenie dopuszczalnych odchyleń w budżecie – system elastyczności budżetu
5. Reakcja na odchylenia w realizacji budżetu dla:
- przychodów i kosztów zmiennych – budżetowane elastyczne,
- kosztów stałych
6. Budżetowanie zadaniowe
II. Zasady konstrukcji struktury budżetów dla pojedynczych centrów kosztowych
1. Wady klasycznych metod tworzenia struktur budżetowych w układach MPK – rodzaj kosztu
2. Wielowymiarowe struktury budżetu MPK prezentujące dane według:
- Centrum kosztów – jednostki na rzecz, której poniesiono koszty
- Centrum odpowiedzialności – jednostki jaka jest odpowiedzialna za koszt
- Istotnych procesów zarządczych
- Pojedynczych zadań - projektów
- Rodzaju kosztów
- Zasady wydzielanie ilości perspektyw analizy danych w budżecie MPK
III. Zasady ustalania zakresów odpowiedzialności za koszty
- Centra kosztów a centra odpowiedzialności za koszty
- Odpowiedzialność jednostek centralnych
- Odpowiedzialność kierowników mpk
- Szczegółowe obowiązki pracowników z tytułu sprawowania odpowiedzialności za koszty
IV. Wieloetapowy proces planowania budżetów MPK
- Wzajemne relacja pomiędzy budżetami szczegółowymi
- Przykłady planowania budżetów:
- Płac
- Amortyzacji
- IT
- Nieruchomości
- BHP
- Szkoleń
- Itp.
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
3 godziny 59 minut
Certyfikat:
TAK
Materiały:
Tak
"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Cel: Prezentacja narzędzi tworzenia budżetu w zakresie kosztów stałych.
Uczestnicy szkolenia: Pracownicy działów księgowości, controllingu i finansowych.
Wiedza i umiejętności: Zdobycie wiedzy w stopniu umożliwiającym samodzielne zaprojektowanie i obsługę systemu budżetowania w zakresie budżetów kosztów stałych.
PROGRAM
I. Budżetowanie w zarządzaniu przedsiębiorstwem
1. Proces planowania budżetu głównego nakierowany na realizację celów strategicznych przedsiębiorstwa:
- rentowności kapitału
- udziału w rynku
- bezpiecznych struktur działalności
- progów rentowności
- wykorzystania zasobów
2. Ustalenie poziomu uszczegółowienia budżetu
3. Aktualizacja budżetu w trakcie jego realizacji - według zasad planowania kroczącego w zakresie strategicznym i operacyjnym
4. Ustalenie dopuszczalnych odchyleń w budżecie – system elastyczności budżetu
5. Reakcja na odchylenia w realizacji budżetu dla:
- przychodów i kosztów zmiennych – budżetowane elastyczne,
- kosztów stałych
6. Budżetowanie zadaniowe
II. Zasady konstrukcji struktury budżetów dla pojedynczych centrów kosztowych
1. Wady klasycznych metod tworzenia struktur budżetowych w układach MPK – rodzaj kosztu
2. Wielowymiarowe struktury budżetu MPK prezentujące dane według:
- Centrum kosztów – jednostki na rzecz, której poniesiono koszty
- Centrum odpowiedzialności – jednostki jaka jest odpowiedzialna za koszt
- Istotnych procesów zarządczych
- Pojedynczych zadań - projektów
- Rodzaju kosztów
- Zasady wydzielanie ilości perspektyw analizy danych w budżecie MPK
III. Zasady ustalania zakresów odpowiedzialności za koszty
- Centra kosztów a centra odpowiedzialności za koszty
- Odpowiedzialność jednostek centralnych
- Odpowiedzialność kierowników mpk
- Szczegółowe obowiązki pracowników z tytułu sprawowania odpowiedzialności za koszty
IV. Wieloetapowy proces planowania budżetów MPK
- Wzajemne relacja pomiędzy budżetami szczegółowymi
- Przykłady planowania budżetów:
- Płac
- Amortyzacji
- IT
- Nieruchomości
- BHP
- Szkoleń
- Itp.
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
3 godziny 59 minut
Certyfikat:
TAK
Materiały:
Tak
"
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["content"]=>
string(2826) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przedstawienie najczęstszych typów kontroli podatkowej w zakresie VAT ze szczególnym uwzględnieniem praktyki i doświadczenia prowadzących.
Przedstawimy zarówno obszary kontroli, najpowszechniejsze wykryte naruszenia, sankcje VAT oraz taktykę prowadzenia sporów z organami podatkowymi. Poruszmy kwestię m.in prawa do odliczenia, „pustych” faktur, nieświadomego uczestnictwa w karuzeli VAT oraz innych obszarów kontroli.
Przekażemy wiedzę, jak uchronić się przed naruszeniami przepisów przez organy podatkowe, oraz w jaki sposób zabezpieczyć się przez kontrolą urzędu skarbowego.
PROGRAM
1. Kontrola podatkowa a VAT
2. Informacje i dane przydatne organom podatkowym w kontroli VAT m.in.:
a. JPK_VAT
b. KSeF
c. Deklaracje i informacje podsumowujące,
d. kontrole krzyżowe
e. informacje bankowe
3. Najczęstsze obszary kontroli w zakresie VAT m.in:
a. prawo do odliczenia (m.in. puste faktury, karuzele VAT i należyta staranność),
b. prawidłowość stawek VAT,
c. błędy w fakturowaniu,
d. zastosowanie zwolnienia podmiotowego i zwolnień przedmiotowych,
e. nieodpłatne świadczenia,
4. Najpowszechniejsze nieprawidłowości wykrywane przez organy podatkowe w kontroli VAT;
5. Sankcje VAT z uwzględnieniem najnowszych zmian;
6. Rola compliance, oraz procedur VAT w unikaniu kontroli podatkowej.
"
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["additional_info"]=>
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Cena bez abonamentu:
199 PLN
Czas trwania:
3 godziny 17 minut
Certyfikat:
TAK
Materiały:
Tak
"
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["content"]=>
string(2826) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przedstawienie najczęstszych typów kontroli podatkowej w zakresie VAT ze szczególnym uwzględnieniem praktyki i doświadczenia prowadzących.
Przedstawimy zarówno obszary kontroli, najpowszechniejsze wykryte naruszenia, sankcje VAT oraz taktykę prowadzenia sporów z organami podatkowymi. Poruszmy kwestię m.in prawa do odliczenia, „pustych” faktur, nieświadomego uczestnictwa w karuzeli VAT oraz innych obszarów kontroli.
Przekażemy wiedzę, jak uchronić się przed naruszeniami przepisów przez organy podatkowe, oraz w jaki sposób zabezpieczyć się przez kontrolą urzędu skarbowego.
PROGRAM
1. Kontrola podatkowa a VAT
2. Informacje i dane przydatne organom podatkowym w kontroli VAT m.in.:
a. JPK_VAT
b. KSeF
c. Deklaracje i informacje podsumowujące,
d. kontrole krzyżowe
e. informacje bankowe
3. Najczęstsze obszary kontroli w zakresie VAT m.in:
a. prawo do odliczenia (m.in. puste faktury, karuzele VAT i należyta staranność),
b. prawidłowość stawek VAT,
c. błędy w fakturowaniu,
d. zastosowanie zwolnienia podmiotowego i zwolnień przedmiotowych,
e. nieodpłatne świadczenia,
4. Najpowszechniejsze nieprawidłowości wykrywane przez organy podatkowe w kontroli VAT;
5. Sankcje VAT z uwzględnieniem najnowszych zmian;
6. Rola compliance, oraz procedur VAT w unikaniu kontroli podatkowej.
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
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Certyfikat:
TAK
Materiały:
Tak
"
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int(3398)
["username"]=>
NULL
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["last_name"]=>
string(5) "Guzek"
["email"]=>
string(19) "diana.guzek@ltca.pl"
["phone"]=>
NULL
["mobile_phone"]=>
NULL
["status"]=>
bool(true)
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NULL
["password"]=>
string(60) "$2y$10$JnkiMrxgx5JCqsfNkyzh1ufvCiCDM6vGSpD4cXaJfgFVVb1rdE4ii"
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bool(true)
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["facebook_id"]=>
NULL
["google_id"]=>
NULL
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string(60) "PfrH12nObsVUt94hw7Tnm9voxcd4SELTgzQF3QrP3OnGsVrRCaB438crkW9J"
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string(19) "2025-10-06 16:49:16"
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NULL
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NULL
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NULL
["description"]=>
string(985) "Ukończyła prawo na Uniwersytecie Kardynała Stefana Wyszyńskiego w Warszawie. Pierwsze doświadczenie zawodowe zdobywała jako konsultant podatkowy w polskiej kancelarii doradztwa podatkowego, w której zajmowała się przede wszystkich zagadnieniami z zakresu PIT, CIT i VAT, sporządzając opinie podatkowe, wnioski o interpretacje, skargi oraz skargi kasacyjne. Następnie swoją karierę rozwijała w międzynarodowej kancelarii doradztwa podatkowego wchodzącej w skład tzw. „wielkiej czwórki”, w której realizowała projekty głównie z zakresu kontroli celno-skarbowych oraz postępowań sądowo-administracyjnych. Posiada również doświadczenie związane z raportowaniem schematów podatkowych (MDR) oraz składaniem wniosków nadpłatowych w zakresie podatku u źródła (WHT). W ramach Kancelarii LTCA uczestniczy w projektach obejmujących bieżące doradztwo podatkowe.
"
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bool(false)
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NULL
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NULL
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["large_photo_png"]=>
string(30) "photos/diana_guzek_500x500.png"
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string(30) "photos/diana_guzek_100x100.png"
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["account_type"]=>
NULL
["nip"]=>
NULL
["company_name"]=>
NULL
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NULL
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NULL
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NULL
}
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array(38) {
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int(3398)
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NULL
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string(5) "Guzek"
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NULL
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NULL
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bool(true)
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string(60) "$2y$10$JnkiMrxgx5JCqsfNkyzh1ufvCiCDM6vGSpD4cXaJfgFVVb1rdE4ii"
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NULL
["google_id"]=>
NULL
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string(60) "PfrH12nObsVUt94hw7Tnm9voxcd4SELTgzQF3QrP3OnGsVrRCaB438crkW9J"
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NULL
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NULL
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NULL
["description"]=>
string(985) "Ukończyła prawo na Uniwersytecie Kardynała Stefana Wyszyńskiego w Warszawie. Pierwsze doświadczenie zawodowe zdobywała jako konsultant podatkowy w polskiej kancelarii doradztwa podatkowego, w której zajmowała się przede wszystkich zagadnieniami z zakresu PIT, CIT i VAT, sporządzając opinie podatkowe, wnioski o interpretacje, skargi oraz skargi kasacyjne. Następnie swoją karierę rozwijała w międzynarodowej kancelarii doradztwa podatkowego wchodzącej w skład tzw. „wielkiej czwórki”, w której realizowała projekty głównie z zakresu kontroli celno-skarbowych oraz postępowań sądowo-administracyjnych. Posiada również doświadczenie związane z raportowaniem schematów podatkowych (MDR) oraz składaniem wniosków nadpłatowych w zakresie podatku u źródła (WHT). W ramach Kancelarii LTCA uczestniczy w projektach obejmujących bieżące doradztwo podatkowe.
"
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bool(false)
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NULL
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NULL
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NULL
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string(50) "https://www.linkedin.com/in/diana-guzek-34a27a166/"
["large_photo_png"]=>
string(30) "photos/diana_guzek_500x500.png"
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string(31) "photos/diana_guzek_500x500.webp"
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string(30) "photos/diana_guzek_100x100.png"
["small_photo_webp"]=>
string(31) "photos/diana_guzek_100x100.webp"
["account_type"]=>
NULL
["nip"]=>
NULL
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NULL
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NULL
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NULL
["hubspot_contact_id"]=>
NULL
["pivot_product_id"]=>
int(1625)
["pivot_author_id"]=>
int(3398)
}
["changes":protected]=>
array(0) {
}
["casts":protected]=>
array(6) {
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string(8) "datetime"
["two_factor_expires_at"]=>
string(8) "datetime"
["status"]=>
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string(43) "SCTeam\Subscriptions\Enums\SubscriptionType"
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string(35) "SCTeam\Subscriptions\Enums\TimeType"
["deleted_at"]=>
string(8) "datetime"
}
["classCastCache":protected]=>
array(0) {
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array(0) {
}
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array(0) {
}
["dateFormat":protected]=>
NULL
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array(2) {
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string(4) "name"
[1]=>
string(6) "avatar"
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array(0) {
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array(3) {
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string(16) "createdWithMetas"
[1]=>
string(16) "updatedWithMetas"
[2]=>
string(14) "savedWithMetas"
}
["relations":protected]=>
array(1) {
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object(Illuminate\Database\Eloquent\Relations\Pivot)#2954 (33) {
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NULL
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string(14) "product_author"
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string(2) "id"
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string(3) "int"
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bool(false)
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array(0) {
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array(0) {
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int(15)
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bool(true)
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bool(false)
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array(2) {
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}
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NULL
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array(0) {
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array(0) {
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array(0) {
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array(0) {
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array(0) {
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object(App\Models\Product)#3036 (46) {
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NULL
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string(8) "products"
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string(2) "id"
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string(3) "int"
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bool(true)
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array(3) {
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string(10) "categories"
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string(10) "attributes"
}
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array(0) {
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int(15)
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bool(false)
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bool(false)
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array(0) {
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["original":protected]=>
array(0) {
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array(0) {
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array(11) {
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string(33) "SCTeam\Products\Enums\ProductType"
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string(8) "datetime"
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string(8) "datetime"
["starts_at"]=>
string(8) "datetime"
["finish_at"]=>
string(8) "datetime"
["related_product_ids"]=>
string(5) "array"
["date_of_publish"]=>
string(8) "datetime"
["published_to"]=>
string(8) "datetime"
["workshop_days"]=>
string(5) "array"
["mobile_app_only"]=>
string(7) "boolean"
["deleted_at"]=>
string(8) "datetime"
}
["classCastCache":protected]=>
array(0) {
}
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array(0) {
}
["dates":protected]=>
array(0) {
}
["dateFormat":protected]=>
NULL
["appends":protected]=>
array(3) {
[0]=>
string(9) "image_url"
[1]=>
string(3) "url"
[2]=>
string(12) "legal_status"
}
["dispatchesEvents":protected]=>
array(0) {
}
["observables":protected]=>
array(3) {
[0]=>
string(16) "createdWithMetas"
[1]=>
string(16) "updatedWithMetas"
[2]=>
string(14) "savedWithMetas"
}
["relations":protected]=>
array(0) {
}
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array(0) {
}
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bool(true)
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array(0) {
}
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array(0) {
}
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array(0) {
}
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array(1) {
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string(2) "id"
}
["__metaData":protected]=>
NULL
["__wasCreatedEventFired":protected]=>
bool(false)
["__wasUpdatedEventFired":protected]=>
bool(false)
["__wasSavedEventFired":protected]=>
bool(false)
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array(4) {
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string(4) "name"
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string(15) "additional_info"
}
["revisionPresenter":protected]=>
string(44) "SCTeam\Products\Presenters\Revisions\Product"
["sortable":protected]=>
array(7) {
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string(2) "id"
[1]=>
string(4) "slug"
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string(5) "price"
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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)#2973 (2) {
["items":protected]=>
array(1) {
[0]=>
object(SCTeam\Products\Models\ProductTranslation)#2891 (30) {
["connection":protected]=>
string(5) "pgsql"
["table":protected]=>
string(20) "product_translations"
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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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int(15)
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bool(true)
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bool(false)
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bool(false)
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array(7) {
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int(1625)
["product_id"]=>
int(1625)
["locale"]=>
string(2) "pl"
["name"]=>
string(19) "Podatek u źródła"
["content"]=>
string(1221) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Webinar ma na celu przedstawienie wybranych zagadnień związanych z tzw. podatkiem u źródła (WHT). W szczególności w aspekcie zmian, które weszły w życie 1 stycznia 2022 r. w zakresie tzw. mechanizmu pay and refund.
PROGRAM
1. Zasady poboru podatku od płatności powyżej 2 mln PLN – mechanizm „pay and refund”.
2. Oświadczenie płatnika i opinia o stosowaniu preferencji jako sposoby na niepobieranie podatku po przekroczeniu limitu 2 mln PLN.
3. Tryb zwrotu podatku.
4. Problemy praktyczne związane z mechanizmem „pay and refund”.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(761) "
Cena bez abonamentu:
199 PLN
Czas trwania:
4 godzina 22 minuty
Certyfikat:
TAK
Materiały:
Tak
"
}
["original":protected]=>
array(7) {
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int(1625)
["product_id"]=>
int(1625)
["locale"]=>
string(2) "pl"
["name"]=>
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["content"]=>
string(1221) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Webinar ma na celu przedstawienie wybranych zagadnień związanych z tzw. podatkiem u źródła (WHT). W szczególności w aspekcie zmian, które weszły w życie 1 stycznia 2022 r. w zakresie tzw. mechanizmu pay and refund.
PROGRAM
1. Zasady poboru podatku od płatności powyżej 2 mln PLN – mechanizm „pay and refund”.
2. Oświadczenie płatnika i opinia o stosowaniu preferencji jako sposoby na niepobieranie podatku po przekroczeniu limitu 2 mln PLN.
3. Tryb zwrotu podatku.
4. Problemy praktyczne związane z mechanizmem „pay and refund”.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(761) "
Cena bez abonamentu:
199 PLN
Czas trwania:
4 godzina 22 minuty
Certyfikat:
TAK
Materiały:
Tak
"
}
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}
["revisionPresenter":protected]=>
string(44) "SCTeam\Products\Presenters\Revisions\Product"
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array(7) {
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string(2) "id"
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string(4) "slug"
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string(4) "type"
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string(15) "date_of_publish"
[6]=>
string(32) "clickMeetingConference.starts_at"
}
["metaTable":protected]=>
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bool(false)
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NULL
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array(0) {
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bool(false)
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array(0) {
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string(41) "SCTeam\Products\Models\ProductTranslation"
}
[8]=>
object(App\Models\Product)#3262 (46) {
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string(5) "pgsql"
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string(3) "int"
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bool(true)
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array(3) {
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string(10) "attributes"
}
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int(15)
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bool(true)
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bool(false)
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bool(false)
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array(28) {
["id"]=>
int(1623)
["slug"]=>
string(82) "zarzad-sukcesyjny-przedsiebiorstwem-w-spadku-jako-tymczasowa-forma-sukcesji-jdg613"
["price"]=>
string(3) "199"
["tax_id"]=>
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["type"]=>
int(3)
["deleted_at"]=>
NULL
["created_at"]=>
string(19) "2023-09-27 17:00:57"
["updated_at"]=>
string(19) "2023-09-27 17:05:18"
["subscription_id"]=>
NULL
["room_id"]=>
NULL
["promotional_price"]=>
NULL
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string(2055) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Zarząd sukcesyjny przedsiębiorstwem osoby fizycznej stanowi instytucję, która ma przeciwdziałać negatywnym skutkom śmierci przedsiębiorcy jednoosobowego oraz zapewnić ciągłość funkcjonowania przedsiębiorstwa. Przepisy o zarządzie sukcesyjnym obowiązują w Polsce od 25 listopada 2018 r. Celem szkolenia jest omówienie instytucji zarządu sukcesyjnego przedsiębiorstwem osoby fizycznej stanowiącej sposób kontynuacji prowadzenia działalności gospodarczej w przypadku śmierci osoby fizycznej prowadzącej tę działalność na podstawie wpisu do CEIDG, w tym wspólnika spółki cywilnej.
PROGRAM
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- Ustanowienie zarządu sukcesyjnego i powołanie zarządcy
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- Przedsiębiorstwo w spadku jako podatnik (PIT, VAT, inne podatki)
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
3 godziny 36 minut
Certyfikat:
TAK
Materiały:
Tak
"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
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Materiały:
Tak
"
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CEL SZKOLENIA
Celem szkolenia jest omówienie obowiązków związanych z raportowaniem schematów podatkowych. Obowiązek raportowania dotyczy każdego zdarzenia, które skutkuje powstaniem korzyści podatkowej. Może nim być każdy przypadek oszczędności podatkowej, m.in. niepowstanie zobowiązania podatkowego, obniżenie jego wysokości, a także powstanie albo zawyżenie straty podatkowej. Na szkoleniu zostaną przedstawione najnowsze stanowiska organów podatkowych i MF w zakresie interpretowania przepisów o schematach podatkowych.
Przepisy przewidują surowe sankcje, w tym sankcje administracyjne, karne i karano – skarbowe za niewykonywanie lub nieprawidłowe wykonywanie nowych obowiązków.
PROGRAM
I. Raportowanie schematów podatkowych
1. Zagadnienia ogólne
2. Dyrektywa Rady (UE) 2018/822 z 25.05.2018 – polskie przepisy, a treść Dyrektywy
3. Ordynacja podatkowa
4. Cel wprowadzenia przepisów
5. Najnowsze statystki MF
II. Zgłoszenie MDR po odwieszeniu terminów na raportowanie
1. Zawieszenie terminów – jakich schematów dotyczyło
2. Kiedy należy złożyć MDR – 1
3. Termin na złożenie MDR-3, czy można złożyć czynny żal
4. Prawdopodobieństwo sankcji za niezgłoszenie schematów w terminie
II. Czym jest schemat podatkowy?
1. Co jest przedmiotem raportowania?
2. Definicja uzgodnienia i korzyści podatkowej
3. Czym są i jak identyfikować cechy rozpoznawcze
4. Rodzaje schematów i ich różnice
5. Czy każdy schemat będzie podlegał raportowaniu? – jak prawidłowo przeprowadzić analizę zdarzenia
6. Raportowanie schematów, a ryzyko potencjalnej kontroli podatkowej
7. Praktyczne przykłady zastosowania schematów podatkowych
III. Kto jest zobowiązany do przekazania informacji o schematach podatkowych i kiedy należy je zgłosić?
1. Definicja i obowiązki promotora – jakie konsekwencje może ponieść promotor wskutek niewykonania lub nieprawidłowego wykonania obowiązków
2. Definicja i obowiązki korzystającego – jakie konsekwencje może ponieść korzystający wskutek niewykonania lub nieprawidłowego wykonania obowiązków
3. Definicja i obowiązki wspomagającego – jakie konsekwencje może ponieść wspomagający wskutek niewykonania lub nieprawidłowego wykonania obowiązków
4. Sytuacje nietypowe – jak ocenić, czy mamy obowiązek zgłoszenia schematu?
IV. Procedura wewnętrzna
1. Procedura wewnętrzna nie tylko jako obowiązek wynikający z ordynacji – przed czym może chronić, po co ją wprowadzać
2. Kto jest zobowiązany do posiadania procedury wewnętrznej?
3. Co powinna zawierać procedura wewnętrzna
4. Konsekwencje niewprowadzenia procedury – sankcje wynikające z ordynacji
VI. Najczęściej pojawiające się problemy w raportowaniu schematów podatkowych – przykłady praktyczne
VII. Zgłoszenie schematu podatkowego – prezentacja zgłoszenia przykładowych schematów podatkowych na platformie www.mdr.mf.gov.pl
1. Zgłoszenie MDR-1 – kto składa i jak wypełnić formularz
2. Zgłoszenie MDR- 2 – kto składa i jak wypełnić formularz
3. Zgłoszenie MDR – 3 - kto składa i jak wypełnić formularz
4. Zgłoszenie MDR -4 – kto składa i jak wypełnić formularz
VIII. Sankcje
1. Sankcje administracyjne
2. Sankcje karne – k.k.s i kodeks karny
"
["description"]=>
string(0) ""
["additional_info"]=>
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Cena bez abonamentu:
199 PLN
Czas trwania:
2 godzina 42 minuty
Certyfikat:
TAK
Materiały:
Tak
"
}
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CEL SZKOLENIA
Celem szkolenia jest omówienie obowiązków związanych z raportowaniem schematów podatkowych. Obowiązek raportowania dotyczy każdego zdarzenia, które skutkuje powstaniem korzyści podatkowej. Może nim być każdy przypadek oszczędności podatkowej, m.in. niepowstanie zobowiązania podatkowego, obniżenie jego wysokości, a także powstanie albo zawyżenie straty podatkowej. Na szkoleniu zostaną przedstawione najnowsze stanowiska organów podatkowych i MF w zakresie interpretowania przepisów o schematach podatkowych.
Przepisy przewidują surowe sankcje, w tym sankcje administracyjne, karne i karano – skarbowe za niewykonywanie lub nieprawidłowe wykonywanie nowych obowiązków.
PROGRAM
I. Raportowanie schematów podatkowych
1. Zagadnienia ogólne
2. Dyrektywa Rady (UE) 2018/822 z 25.05.2018 – polskie przepisy, a treść Dyrektywy
3. Ordynacja podatkowa
4. Cel wprowadzenia przepisów
5. Najnowsze statystki MF
II. Zgłoszenie MDR po odwieszeniu terminów na raportowanie
1. Zawieszenie terminów – jakich schematów dotyczyło
2. Kiedy należy złożyć MDR – 1
3. Termin na złożenie MDR-3, czy można złożyć czynny żal
4. Prawdopodobieństwo sankcji za niezgłoszenie schematów w terminie
II. Czym jest schemat podatkowy?
1. Co jest przedmiotem raportowania?
2. Definicja uzgodnienia i korzyści podatkowej
3. Czym są i jak identyfikować cechy rozpoznawcze
4. Rodzaje schematów i ich różnice
5. Czy każdy schemat będzie podlegał raportowaniu? – jak prawidłowo przeprowadzić analizę zdarzenia
6. Raportowanie schematów, a ryzyko potencjalnej kontroli podatkowej
7. Praktyczne przykłady zastosowania schematów podatkowych
III. Kto jest zobowiązany do przekazania informacji o schematach podatkowych i kiedy należy je zgłosić?
1. Definicja i obowiązki promotora – jakie konsekwencje może ponieść promotor wskutek niewykonania lub nieprawidłowego wykonania obowiązków
2. Definicja i obowiązki korzystającego – jakie konsekwencje może ponieść korzystający wskutek niewykonania lub nieprawidłowego wykonania obowiązków
3. Definicja i obowiązki wspomagającego – jakie konsekwencje może ponieść wspomagający wskutek niewykonania lub nieprawidłowego wykonania obowiązków
4. Sytuacje nietypowe – jak ocenić, czy mamy obowiązek zgłoszenia schematu?
IV. Procedura wewnętrzna
1. Procedura wewnętrzna nie tylko jako obowiązek wynikający z ordynacji – przed czym może chronić, po co ją wprowadzać
2. Kto jest zobowiązany do posiadania procedury wewnętrznej?
3. Co powinna zawierać procedura wewnętrzna
4. Konsekwencje niewprowadzenia procedury – sankcje wynikające z ordynacji
VI. Najczęściej pojawiające się problemy w raportowaniu schematów podatkowych – przykłady praktyczne
VII. Zgłoszenie schematu podatkowego – prezentacja zgłoszenia przykładowych schematów podatkowych na platformie www.mdr.mf.gov.pl
1. Zgłoszenie MDR-1 – kto składa i jak wypełnić formularz
2. Zgłoszenie MDR- 2 – kto składa i jak wypełnić formularz
3. Zgłoszenie MDR – 3 - kto składa i jak wypełnić formularz
4. Zgłoszenie MDR -4 – kto składa i jak wypełnić formularz
VIII. Sankcje
1. Sankcje administracyjne
2. Sankcje karne – k.k.s i kodeks karny
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
2 godzina 42 minuty
Certyfikat:
TAK
Materiały:
Tak
"
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NULL
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[1]=>
object(SCTeam\Auth\Models\User)#2929 (46) {
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string(3) "int"
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array(36) {
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int(15138)
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NULL
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NULL
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NULL
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NULL
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NULL
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NULL
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NULL
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"
["to_be_logged_out"]=>
bool(false)
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NULL
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}
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array(38) {
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"
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NULL
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array(3) {
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string(9) "image_url"
[1]=>
string(3) "url"
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string(12) "legal_status"
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array(0) {
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string(16) "createdWithMetas"
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string(16) "updatedWithMetas"
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string(14) "savedWithMetas"
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string(2) "id"
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string(7) "content"
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string(11) "description"
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}
["revisionPresenter":protected]=>
string(44) "SCTeam\Products\Presenters\Revisions\Product"
["sortable":protected]=>
array(7) {
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string(2) "id"
[1]=>
string(4) "slug"
[2]=>
string(5) "price"
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string(9) "starts_at"
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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) {
}
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array(0) {
}
["deletePreservingMedia":protected]=>
bool(false)
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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) {
}
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bool(true)
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array(2) {
[0]=>
string(8) "password"
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string(14) "remember_token"
}
["visible":protected]=>
array(0) {
}
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array(0) {
}
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array(0) {
}
["rememberTokenName":protected]=>
string(14) "remember_token"
["revisionable":protected]=>
array(8) {
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string(10) "first_name"
[1]=>
string(9) "last_name"
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string(5) "email"
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string(5) "phone"
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string(6) "status"
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string(16) "allow_newsletter"
[6]=>
string(11) "facebook_id"
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string(9) "google_id"
}
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array(5) {
[0]=>
string(2) "id"
[1]=>
string(10) "first_name"
[2]=>
string(9) "last_name"
[3]=>
string(5) "email"
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string(10) "created_at"
}
["accessToken":protected]=>
NULL
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bool(false)
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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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array(0) {
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bool(false)
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array(0) {
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}
}
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bool(false)
}
["translations"]=>
object(Illuminate\Database\Eloquent\Collection)#2923 (2) {
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array(1) {
[0]=>
object(SCTeam\Products\Models\ProductTranslation)#2888 (30) {
["connection":protected]=>
string(5) "pgsql"
["table":protected]=>
string(20) "product_translations"
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string(2) "id"
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string(3) "int"
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bool(true)
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bool(true)
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["product_id"]=>
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["locale"]=>
string(2) "pl"
["name"]=>
string(57) "Kontrola podatkowa w podatku dochodowym od osób prawnych"
["content"]=>
string(2795) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przedstawienie najczęstszych typów kontroli podatkowej w zakresie CIT ze szczególnym uwzględnieniem praktyki i doświadczenia prowadzących.
Przedstawimy zarówno obszary kontroli, najpowszechniejsze wykryte naruszenia, oraz taktykę prowadzenia sporów z organami podatkowymi. Poruszmy kwestię m.in. kosztów uzyskania przychodów, rozliczeń z nierezydentami oraz podatku u źródła, ulg podatkowych oraz innych obszarów kontroli.
Przekażemy wiedzę, jak uchronić się przed naruszeniami przepisów przez organy podatkowe, oraz w jaki sposób zabezpieczyć się przez kontrolą urzędu skarbowego.
PROGRAM
1. Kontrola podatkowa a CIT
2. Dokumenty i dane przydatne organom podatkowym w kontroli CIT:
a. Deklaracje i ewidencje,
b. rachunki, faktury
c. listy płac,
d. informacje bankowe,
3. Najczęstsze obszary kontroli w zakresie CIT:
a. stawki CIT,
b. zaniżanie przychodu podatkowego,
c. koszty uzyskania przychodu,
d. WHT i rozliczenia z nierezydentami,
e. ulgi podatkowe,
f. moment powstania przychodu, moment rozliczenia kosztów uzyskania przychodów,
g. ceny transferowe,
4. Najpowszechniejsze nieprawidłowości wykrywane przez organy podatkowe w kontroli CIT;
5. Rola compliance, oraz procedur CIT w unikaniu kontroli podatkowej.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(760) "
Cena bez abonamentu:
199 PLN
Czas trwania:
3 godziny 26 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
["original":protected]=>
array(7) {
["id"]=>
int(1614)
["product_id"]=>
int(1614)
["locale"]=>
string(2) "pl"
["name"]=>
string(57) "Kontrola podatkowa w podatku dochodowym od osób prawnych"
["content"]=>
string(2795) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przedstawienie najczęstszych typów kontroli podatkowej w zakresie CIT ze szczególnym uwzględnieniem praktyki i doświadczenia prowadzących.
Przedstawimy zarówno obszary kontroli, najpowszechniejsze wykryte naruszenia, oraz taktykę prowadzenia sporów z organami podatkowymi. Poruszmy kwestię m.in. kosztów uzyskania przychodów, rozliczeń z nierezydentami oraz podatku u źródła, ulg podatkowych oraz innych obszarów kontroli.
Przekażemy wiedzę, jak uchronić się przed naruszeniami przepisów przez organy podatkowe, oraz w jaki sposób zabezpieczyć się przez kontrolą urzędu skarbowego.
PROGRAM
1. Kontrola podatkowa a CIT
2. Dokumenty i dane przydatne organom podatkowym w kontroli CIT:
a. Deklaracje i ewidencje,
b. rachunki, faktury
c. listy płac,
d. informacje bankowe,
3. Najczęstsze obszary kontroli w zakresie CIT:
a. stawki CIT,
b. zaniżanie przychodu podatkowego,
c. koszty uzyskania przychodu,
d. WHT i rozliczenia z nierezydentami,
e. ulgi podatkowe,
f. moment powstania przychodu, moment rozliczenia kosztów uzyskania przychodów,
g. ceny transferowe,
4. Najpowszechniejsze nieprawidłowości wykrywane przez organy podatkowe w kontroli CIT;
5. Rola compliance, oraz procedur CIT w unikaniu kontroli podatkowej.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(760) "
Cena bez abonamentu:
199 PLN
Czas trwania:
3 godziny 26 minut
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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NULL
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array(0) {
}
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array(0) {
}
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NULL
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NULL
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NULL
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"
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string(38) "photos/agnieszka_lapinska_100x100.webp"
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NULL
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NULL
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NULL
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NULL
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NULL
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["changes":protected]=>
array(0) {
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array(6) {
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string(8) "datetime"
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string(8) "datetime"
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NULL
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array(1) {
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NULL
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array(0) {
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array(0) {
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array(0) {
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NULL
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array(3) {
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string(9) "image_url"
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string(3) "url"
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string(12) "legal_status"
}
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array(0) {
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array(3) {
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string(16) "createdWithMetas"
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string(16) "updatedWithMetas"
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array(0) {
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array(0) {
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array(0) {
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array(0) {
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array(1) {
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string(2) "id"
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NULL
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}
["revisionPresenter":protected]=>
string(44) "SCTeam\Products\Presenters\Revisions\Product"
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array(7) {
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string(15) "date_of_publish"
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string(32) "clickMeetingConference.starts_at"
}
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string(13) "products_meta"
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bool(false)
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NULL
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array(0) {
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array(0) {
}
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bool(false)
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array(0) {
}
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array(0) {
}
["translationModel"]=>
string(41) "SCTeam\Products\Models\ProductTranslation"
}
["foreignKey":protected]=>
string(10) "product_id"
["relatedKey":protected]=>
string(9) "author_id"
}
}
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array(0) {
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array(2) {
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string(8) "password"
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string(14) "remember_token"
}
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array(0) {
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array(0) {
}
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array(0) {
}
["rememberTokenName":protected]=>
string(14) "remember_token"
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array(8) {
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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(5) "phone"
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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
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bool(false)
["roleClass":"SCTeam\Auth\Models\User":private]=>
NULL
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NULL
["wildcardClass":"SCTeam\Auth\Models\User":private]=>
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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array(0) {
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array(0) {
}
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bool(false)
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array(0) {
}
}
}
["escapeWhenCastingToString":protected]=>
bool(false)
}
["translations"]=>
object(Illuminate\Database\Eloquent\Collection)#2922 (2) {
["items":protected]=>
array(1) {
[0]=>
object(SCTeam\Products\Models\ProductTranslation)#2886 (30) {
["connection":protected]=>
string(5) "pgsql"
["table":protected]=>
string(20) "product_translations"
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string(2) "id"
["keyType":protected]=>
string(3) "int"
["incrementing"]=>
bool(true)
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array(0) {
}
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array(0) {
}
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bool(false)
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int(15)
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bool(true)
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bool(false)
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bool(false)
["attributes":protected]=>
array(7) {
["id"]=>
int(1610)
["product_id"]=>
int(1610)
["locale"]=>
string(2) "pl"
["name"]=>
string(74) "Podstawa zasiłkowa - zasady ustalania dla pracowników i zleceniobiorców"
["content"]=>
string(1809) "
CEL SZKOLENIA
Uczestnicy dowiedzą się m.in.:
- jak prawidłowo ustalać podstawę świadczeń chorobowych dla pracowników w przypadkach ogólnych i szczególnych
- w jaki sposób ustalić podstawę zasiłkową dla zleceniobiorców
PROGRAM
I. Ustalanie podstawy zasiłkowej dla pracowników
- 1. Ustalanie wysokości podstawy – zasady ogólne:
a. Z jakiego okresu składniki uwzględniamy?
b. W jaki sposób uwzględniamy składniki za okresy miesięczne i dłuższe?
c. Zasady dokonywania uzupełnienia składników stałych i zmiennych
- Ustalanie wysokości świadczenia w przypadkach szczególnych:
a. Ustalanie wysokości świadczenia w przypadku zmiany wymiaru etatu
b. Ustalanie wysokości świadczenia w przypadku zmiany zasad wynagradzania
c. Ustalanie wysokości świadczenia w przypadku wykonywania zlecenia lub dzieła na rzecz własnego pracodawcy
II. Ustalanie podstawy zasiłkowej dla zleceniobiorców
- Zasady ogólne
- Zasady szczególne – ustalanie podstawy w przypadku niezdolności w pierwszym lub drugim miesiącu świadczenia usług.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(719) "
Nagranie:
Nagranie dostępne przez 7 dni tylko dla uczestników szkolenia na żywo. Dostęp do nagrania zostanie wysłany do uczestników szkolenia poprzez wiadomość e-mail.
Certyfikat:
TAK
Materiały:
Tak
"
}
["original":protected]=>
array(7) {
["id"]=>
int(1610)
["product_id"]=>
int(1610)
["locale"]=>
string(2) "pl"
["name"]=>
string(74) "Podstawa zasiłkowa - zasady ustalania dla pracowników i zleceniobiorców"
["content"]=>
string(1809) "
CEL SZKOLENIA
Uczestnicy dowiedzą się m.in.:
- jak prawidłowo ustalać podstawę świadczeń chorobowych dla pracowników w przypadkach ogólnych i szczególnych
- w jaki sposób ustalić podstawę zasiłkową dla zleceniobiorców
PROGRAM
I. Ustalanie podstawy zasiłkowej dla pracowników
- 1. Ustalanie wysokości podstawy – zasady ogólne:
a. Z jakiego okresu składniki uwzględniamy?
b. W jaki sposób uwzględniamy składniki za okresy miesięczne i dłuższe?
c. Zasady dokonywania uzupełnienia składników stałych i zmiennych
- Ustalanie wysokości świadczenia w przypadkach szczególnych:
a. Ustalanie wysokości świadczenia w przypadku zmiany wymiaru etatu
b. Ustalanie wysokości świadczenia w przypadku zmiany zasad wynagradzania
c. Ustalanie wysokości świadczenia w przypadku wykonywania zlecenia lub dzieła na rzecz własnego pracodawcy
II. Ustalanie podstawy zasiłkowej dla zleceniobiorców
- Zasady ogólne
- Zasady szczególne – ustalanie podstawy w przypadku niezdolności w pierwszym lub drugim miesiącu świadczenia usług.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(719) "
Nagranie:
Nagranie dostępne przez 7 dni tylko dla uczestników szkolenia na żywo. Dostęp do nagrania zostanie wysłany do uczestników szkolenia poprzez wiadomość e-mail.
Certyfikat:
TAK
Materiały:
Tak
"
}
["changes":protected]=>
array(0) {
}
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array(0) {
}
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array(0) {
}
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array(0) {
}
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array(0) {
}
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NULL
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array(0) {
}
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array(0) {
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array(0) {
}
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array(0) {
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array(0) {
}
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}
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array(0) {
}
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array(4) {
[0]=>
string(4) "name"
[1]=>
string(7) "content"
[2]=>
string(11) "description"
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string(15) "additional_info"
}
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array(1) {
[0]=>
string(1) "*"
}
}
}
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bool(false)
}
}
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array(0) {
}
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bool(true)
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array(0) {
}
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array(0) {
}
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array(0) {
}
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array(1) {
[0]=>
string(2) "id"
}
["__metaData":protected]=>
NULL
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bool(false)
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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
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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(16)
["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)
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["pageName"]=>
string(4) "page"
}
["total":protected]=>
int(449)
["lastPage":protected]=>
int(38)
}
Znaleziono 449 szkoleń
