🔥 Pobierz aplikację Akademii LTCA 🔥 Wybierz:
Szkolenia nagrania
Podatki, prawo i rachunkowość
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CEL SZKOLENIA
Celem szkolenia jest kompleksowe omówienie tematyki związanej z odliczeniem podatku naliczonego. Zagadnienie to omówione zostanie z uwzględnieniem wybranych przykładów praktycznych oraz najczęściej występujących zagadnień budzących wątpliwości przedsiębiorców.
PROGRAM
- Pojęcie podatku naliczonego
- Zakupy dające prawo do odliczenia podatku naliczonego
- Negatywne przesłanki prawa do odliczenia
- Warunki i terminy odliczania podatku
- Zasady dokonywania korekt podatku naliczonego
a) faktura korygująca in plus
b) faktura korygująca in minus
- Wyłączenia z prawa do odliczenia podatku naliczonego.
- Częściowe odliczenia:
a) proporcja,
b) prewspółczynnik
- Korekty wstępnego odliczenia podatku naliczonego
- Zmiana sposobu przeznaczenia towaru a odliczenie podatku VAT
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
2 godziny 41 minut
Certyfikat:
TAK
Materiały:
Tak
"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
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PROGRAM
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- Negatywne przesłanki prawa do odliczenia
- Warunki i terminy odliczania podatku
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"
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Cena bez abonamentu:
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Tak
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string(4486) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest omówienie zagadnień związanych z wypłatą dywidendy w świetle przepisów ustawy o CIT oraz ustawy o PIT, z uwzględnieniem regulacji dotyczących spółek holdingowych, spółek komandytowych, przepisów w zakresie podatku u źródła oraz modelu estońskiego.
PROGRAM
I. Dywidendy w świetle ustawy o CIT – zasady opodatkowania i obowiązki sprawozdawcze
1. Informacje podstawowe – stawka podatku, moment opodatkowania, termin wpłaty podatku
2. Obowiązki sprawozdawcze po stronie płatnika – deklaracja CIT-6R/PIT-8AR
3. Obowiązki sprawozdawcze po stronie beneficjenta dywidendy - załącznik CIT-8/O do zeznania rocznego
II. Zwolnienie dywidend z opodatkowania na mocy art. 22 ust. 4 ustawy o CIT
1. Warunki zastosowania zwolnienia z opodatkowania
2. „Zwolnienie dywidendowe” a spółki komandytowe
3. Wypłata dywidendy do zagranicznych udziałowców w świetle rewolucyjnych zmian w podatku u źródła (mechanizm „pay and refund”)
III. Zasady opodatkowania dywidendy otrzymanej od spółki zagranicznej
1. Odliczenia od podatku przewidziane w art. 20 ust. 1 i 2 ustawy o CIT
2. Zwolnienie z podatku, o którym mowa w art. 20 ust. 3 ustawy o CIT
IV. Dywidendy uzyskiwane przez spółki holdingowe
1. Spółki holdingowe – definicja, warunki uznania danego podmiotu za spółkę holdingową
2. Spółka zależna i zagraniczna spółka zależna – definicje
3. Warunki zastosowania zwolnienia od podatku
V. Dywidenda w spółce komandytowej
1. Odliczenie przewidziane dla komplementariusza na gruncie ustawy PIT oraz CIT
2. Zwolnienie przewidziane dla komandytariusza na gruncie ustawy PIT oraz CIT
3. Zaliczka na poczet dywidendy – ograniczenia
4. Opodatkowanie zaliczki na poczet dywidendy w świetle najnowszego orzecznictwa oraz interpretacji organów podatkowych
VI. Dywidenda w modelu estońskim
1. Wypłata dywidendy – zasady opodatkowania w spółce w modelu estońskim
2. Odliczenia przewidziane dla wspólników w ustawie o PIT
3. Zaliczka na poczet dywidendy w modelu estońskim
4. Termin wpłaty podatku z tytułu dywidendy/zaliczki na poczet dywidendy
5. Obowiązki sprawozdawcze – ujęcie wypłaconej dywidendy w deklaracji CIT-8E
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
2 godziny 40 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest omówienie zagadnień związanych z wypłatą dywidendy w świetle przepisów ustawy o CIT oraz ustawy o PIT, z uwzględnieniem regulacji dotyczących spółek holdingowych, spółek komandytowych, przepisów w zakresie podatku u źródła oraz modelu estońskiego.
PROGRAM
I. Dywidendy w świetle ustawy o CIT – zasady opodatkowania i obowiązki sprawozdawcze
1. Informacje podstawowe – stawka podatku, moment opodatkowania, termin wpłaty podatku
2. Obowiązki sprawozdawcze po stronie płatnika – deklaracja CIT-6R/PIT-8AR
3. Obowiązki sprawozdawcze po stronie beneficjenta dywidendy - załącznik CIT-8/O do zeznania rocznego
II. Zwolnienie dywidend z opodatkowania na mocy art. 22 ust. 4 ustawy o CIT
1. Warunki zastosowania zwolnienia z opodatkowania
2. „Zwolnienie dywidendowe” a spółki komandytowe
3. Wypłata dywidendy do zagranicznych udziałowców w świetle rewolucyjnych zmian w podatku u źródła (mechanizm „pay and refund”)
III. Zasady opodatkowania dywidendy otrzymanej od spółki zagranicznej
1. Odliczenia od podatku przewidziane w art. 20 ust. 1 i 2 ustawy o CIT
2. Zwolnienie z podatku, o którym mowa w art. 20 ust. 3 ustawy o CIT
IV. Dywidendy uzyskiwane przez spółki holdingowe
1. Spółki holdingowe – definicja, warunki uznania danego podmiotu za spółkę holdingową
2. Spółka zależna i zagraniczna spółka zależna – definicje
3. Warunki zastosowania zwolnienia od podatku
V. Dywidenda w spółce komandytowej
1. Odliczenie przewidziane dla komplementariusza na gruncie ustawy PIT oraz CIT
2. Zwolnienie przewidziane dla komandytariusza na gruncie ustawy PIT oraz CIT
3. Zaliczka na poczet dywidendy – ograniczenia
4. Opodatkowanie zaliczki na poczet dywidendy w świetle najnowszego orzecznictwa oraz interpretacji organów podatkowych
VI. Dywidenda w modelu estońskim
1. Wypłata dywidendy – zasady opodatkowania w spółce w modelu estońskim
2. Odliczenia przewidziane dla wspólników w ustawie o PIT
3. Zaliczka na poczet dywidendy w modelu estońskim
4. Termin wpłaty podatku z tytułu dywidendy/zaliczki na poczet dywidendy
5. Obowiązki sprawozdawcze – ujęcie wypłaconej dywidendy w deklaracji CIT-8E
"
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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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string(4886) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest kompleksowe problematyki VAT w branży hotelarskiej i turystycznej.
Szkolenie będzie obejmowało omówienie zagadnień w dwóch obszarach:
1. Wprowadzenia zmian w zakresie podatku od towarów i usług w roku 2023
oraz
2. Omówienie kluczowych zagadnień branżowych.
PROGRAM
I. Zmiany w VAT w roku 2023 mające wpływ na rozliczenia podatkowe firm z branży hotelarskiej i turystycznej.
1. Pakiet „Slim VAT 3”:
a) Nowy limit dla „małego podatnika”.
b) Korekty faktur a kurs waluty obcej.
c) WDT – doprecyzowanie obowiązków podatnika.
d) Zmiany w zwolnieniach z VAT dla zarządzania funduszami inwestycyjnymi oraz importu towarów dla palcówek dyplomatycznych.
e) Zniesienie obowiązku posiadania faktury do odliczenia VAT przy WNT.
f) Zmiany w zakresie rozliczenia proporcjonalnego odliczenia VAT.
g) Fakturowanie zaliczek.
h) Odpowiedzialność solidarna faktora.
i) Raportowanie w przypadku używania kas on-line.
j) Zmiany w zakresie „dodatkowego zobowiązania podatkowego”.
m) Zmiany w zakresie WIS.
2. Grupa VAT
a) Definicja powiązań członków.
b) Zasady rozliczeń w ramach Grupy.
c) Przedstawiciel Grupy.
d) Elementy umowy w sprawie Grupy VAT.
e) Rejestracja i wyrejestrowanie Grupy.
f) Korzyści i potencjalne ryzyka związane z funkcjonowaniem Grupy VAT.
II. Wybrane zagadnienia branżowe w VAT:
1. Moment powstania obowiązku podatkowego w przypadku świadczenia usług noclegowych i turystycznych.
2. Opłaty rezerwacyjne, zaliczki i przedpłaty, a rozliczenie VAT.
3. Problematyka tzw. „niedojazdów” i anulowania rezerwacji z perspektywy VAT
4. Pojęcie usługi turystyki na gruncie VAT
5. Rozliczenia z pośrednikami w sprzedaży usług – rozliczanie z perspektywy VAT, problematyka importu usług
6. Fiskalizacja sprzedaży, faktury uproszczone, nowy JPK – problemy praktyczne dla hoteli i obiektów noclegowych.
7. Korekty faktur i sprzedaży fiskalnej w hotelach i obiektach noclegowych z uwzględnieniem pakietu SLIM VAT.
8. Stawki VAT w branży hotelarskiej i turystycznej – kiedy 8 % a kiedy 23 % / usługi dodatkowe w ramach usług noclegowych / turystycznych sprzedawane poza pakietami – jakie stawki VAT?
9. Zasady ustalania marży od usług turystycznych
10. Marża zerowa i marża ujemna
11. Usługi własne i usługi nabywane dla bezpośredniej korzyści turysty
12. Marża zerowa i marża ujemna
13. Świadczenia kompleksowe – organizacja eventów, pakiety wypoczynkowe, SPA, baseny, parkingi i inne świadczenia – jak rozliczać i dokumentować na gruncie VAT?
14. Świadczenia nieodpłatne – bony, vouchery, prezenty dla gości – rozliczenie na gruncie VAT.
15. Zasady odliczania VAT w branży hotelarskiej i turystycznej , w tym problematyka odliczania VAT od nabycia usług noclegowych.
16. Świadczenia na rzecz pracowników i współpracowników a rozliczenie VAT.
17. Kary umowne i odszkodowania, w tym „prezenty” dla gości – problemy praktyczne na gruncie VAT.
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
3 godziny 9 minut
Certyfikat:
TAK
Materiały:
Tak
"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest kompleksowe problematyki VAT w branży hotelarskiej i turystycznej.
Szkolenie będzie obejmowało omówienie zagadnień w dwóch obszarach:
1. Wprowadzenia zmian w zakresie podatku od towarów i usług w roku 2023
oraz
2. Omówienie kluczowych zagadnień branżowych.
PROGRAM
I. Zmiany w VAT w roku 2023 mające wpływ na rozliczenia podatkowe firm z branży hotelarskiej i turystycznej.
1. Pakiet „Slim VAT 3”:
a) Nowy limit dla „małego podatnika”.
b) Korekty faktur a kurs waluty obcej.
c) WDT – doprecyzowanie obowiązków podatnika.
d) Zmiany w zwolnieniach z VAT dla zarządzania funduszami inwestycyjnymi oraz importu towarów dla palcówek dyplomatycznych.
e) Zniesienie obowiązku posiadania faktury do odliczenia VAT przy WNT.
f) Zmiany w zakresie rozliczenia proporcjonalnego odliczenia VAT.
g) Fakturowanie zaliczek.
h) Odpowiedzialność solidarna faktora.
i) Raportowanie w przypadku używania kas on-line.
j) Zmiany w zakresie „dodatkowego zobowiązania podatkowego”.
m) Zmiany w zakresie WIS.
2. Grupa VAT
a) Definicja powiązań członków.
b) Zasady rozliczeń w ramach Grupy.
c) Przedstawiciel Grupy.
d) Elementy umowy w sprawie Grupy VAT.
e) Rejestracja i wyrejestrowanie Grupy.
f) Korzyści i potencjalne ryzyka związane z funkcjonowaniem Grupy VAT.
II. Wybrane zagadnienia branżowe w VAT:
1. Moment powstania obowiązku podatkowego w przypadku świadczenia usług noclegowych i turystycznych.
2. Opłaty rezerwacyjne, zaliczki i przedpłaty, a rozliczenie VAT.
3. Problematyka tzw. „niedojazdów” i anulowania rezerwacji z perspektywy VAT
4. Pojęcie usługi turystyki na gruncie VAT
5. Rozliczenia z pośrednikami w sprzedaży usług – rozliczanie z perspektywy VAT, problematyka importu usług
6. Fiskalizacja sprzedaży, faktury uproszczone, nowy JPK – problemy praktyczne dla hoteli i obiektów noclegowych.
7. Korekty faktur i sprzedaży fiskalnej w hotelach i obiektach noclegowych z uwzględnieniem pakietu SLIM VAT.
8. Stawki VAT w branży hotelarskiej i turystycznej – kiedy 8 % a kiedy 23 % / usługi dodatkowe w ramach usług noclegowych / turystycznych sprzedawane poza pakietami – jakie stawki VAT?
9. Zasady ustalania marży od usług turystycznych
10. Marża zerowa i marża ujemna
11. Usługi własne i usługi nabywane dla bezpośredniej korzyści turysty
12. Marża zerowa i marża ujemna
13. Świadczenia kompleksowe – organizacja eventów, pakiety wypoczynkowe, SPA, baseny, parkingi i inne świadczenia – jak rozliczać i dokumentować na gruncie VAT?
14. Świadczenia nieodpłatne – bony, vouchery, prezenty dla gości – rozliczenie na gruncie VAT.
15. Zasady odliczania VAT w branży hotelarskiej i turystycznej , w tym problematyka odliczania VAT od nabycia usług noclegowych.
16. Świadczenia na rzecz pracowników i współpracowników a rozliczenie VAT.
17. Kary umowne i odszkodowania, w tym „prezenty” dla gości – problemy praktyczne na gruncie VAT.
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
3 godziny 9 minut
Certyfikat:
TAK
Materiały:
Tak
"
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["name"]=>
string(59) "Co nas czeka po zniesieniu stanu zagrożenia epidemicznego?"
["content"]=>
string(6033) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Stan epidemii został zniesiony w dniu 16 maja 2022 roku, jednocześnie został utrzymany i trwa nadal stan zagrożenia epidemicznego. Szkolenie ma na celu przedstawienie wybranych obowiązków z jakimi będą musieli poradzić sobie przedsiębiorcy po zniesieniu stanu zagrożenia epidemicznego. Podczas szkolenia omówione zostaną m.in. obowiązki przedsiębiorców w zakresie prawa pracy oraz prawa podatkowego. Na ten moment Ministerstwo Finansów niewiele mówi w zakresie planowanego zniesienia stanu zagrożenia epidemicznego, niemniej jednak możemy spodziewać się, że nastąpi to w okolicach maja – czerwca tego roku. W związku z powyższym warto już teraz dowiedzieć się co czeka spółki po zniesieniu stanu zagrożenia epidemicznego i jak się można na tą okoliczność przygotować.
PROGRAM
I. Stan zagrożenia epidemicznego – informacje ogólne
1. Stan zagrożenia epidemicznego, a stan epidemii?
2. Podstawy wprowadzenia i obowiązywania stanu zagrożenia epidemicznego.
3. Ograniczenia, zakazy i nakazy możliwe do wprowadzenia w stanie zagrożenia epidemicznego
II. Zniesienie stanu zagrożenia epidemicznego, a przepisy prawa pracy
1. Praca zdalna w okresie zagrożenia epidemicznego, a zmiany w prawie pracy
2. Możliwość wykorzystania zaległego urlopu wypoczynkowego
3. Ważność badań lekarskich
4. Szkolenia BHP
5. Odprawy i odszkodowania
6. ZFŚS
7. Zwolnienia podatkowe na świadczenia socjalne
8. Zakaz konkurencji
9. Orzeczenia o niepełnosprawności
10. Elastyczny czas pracy
11. Domniemanie doręczenia
12. Legalność pobytu i praca wykonywana przez cudzoziemców
III. Zniesienie stanu zagrożenia epidemicznego, a obowiązki podatkowe
1. MDR – zawieszenie terminów
2. Certyfikaty rezydencji
3. Biała Lista Podatników i złożenie zawiadomienia o dokonaniu zapłaty
4. Zniesienie opłaty prolongacyjnej
5. Kary umowne i odszkodowania powstałe wskutek zagrożenia epidemicznego
6. Termin wydawania interpretacji przez organy podatkowe
7. Uproszczenia w cenach transferowych
IV. Zniesienie stanu zagrożenia epidemicznego, a brak jawności rozpraw
V. Zniesienie stanu zagrożenia epidemicznego, a odpowiedzialność członków zarządu
1. Niewypłacalność spółki, jako podstawa złożenia wniosku o upadłość
2. Odpowiedzialność zarządu w przypadku zaniechania złożenia wniosku
3. Przepisy covidowe – zawieszenie odpowiedzialności członków zarządu za niezłożenie wniosku o upadłość
4. Konsekwencje przepisów i ich zniesienia dla spółki i członków zarządu
VI. Zniesienie stanu zagrożenia epidemicznego, pozostałe zmiany
1. Możliwość nałożenia obowiązków na jednostki samorządu terytorialnego
2. Udostępnianie danych lokalizacyjnych osób zarażonych COVID – 19
3. Wydawanie poleceń przez wojewodę
4. Podejmowanie uchwał przy wykorzystaniu środków komunikowania się na odległość
5. Ograniczenia w zakazie handlu w niedziele
6. Organizacje pozarządowe – regulacje dotyczące kadencji zarządów, podejmowanie uchwał w trybie obiegowym, spotkania online
7. Brak obowiązku uzyskiwania pozwolenia na użytkowanie
"
["description"]=>
string(0) ""
["additional_info"]=>
string(760) "
Cena bez abonamentu:
199 PLN
Czas trwania:
2 godziny 51 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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["content"]=>
string(6033) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Stan epidemii został zniesiony w dniu 16 maja 2022 roku, jednocześnie został utrzymany i trwa nadal stan zagrożenia epidemicznego. Szkolenie ma na celu przedstawienie wybranych obowiązków z jakimi będą musieli poradzić sobie przedsiębiorcy po zniesieniu stanu zagrożenia epidemicznego. Podczas szkolenia omówione zostaną m.in. obowiązki przedsiębiorców w zakresie prawa pracy oraz prawa podatkowego. Na ten moment Ministerstwo Finansów niewiele mówi w zakresie planowanego zniesienia stanu zagrożenia epidemicznego, niemniej jednak możemy spodziewać się, że nastąpi to w okolicach maja – czerwca tego roku. W związku z powyższym warto już teraz dowiedzieć się co czeka spółki po zniesieniu stanu zagrożenia epidemicznego i jak się można na tą okoliczność przygotować.
PROGRAM
I. Stan zagrożenia epidemicznego – informacje ogólne
1. Stan zagrożenia epidemicznego, a stan epidemii?
2. Podstawy wprowadzenia i obowiązywania stanu zagrożenia epidemicznego.
3. Ograniczenia, zakazy i nakazy możliwe do wprowadzenia w stanie zagrożenia epidemicznego
II. Zniesienie stanu zagrożenia epidemicznego, a przepisy prawa pracy
1. Praca zdalna w okresie zagrożenia epidemicznego, a zmiany w prawie pracy
2. Możliwość wykorzystania zaległego urlopu wypoczynkowego
3. Ważność badań lekarskich
4. Szkolenia BHP
5. Odprawy i odszkodowania
6. ZFŚS
7. Zwolnienia podatkowe na świadczenia socjalne
8. Zakaz konkurencji
9. Orzeczenia o niepełnosprawności
10. Elastyczny czas pracy
11. Domniemanie doręczenia
12. Legalność pobytu i praca wykonywana przez cudzoziemców
III. Zniesienie stanu zagrożenia epidemicznego, a obowiązki podatkowe
1. MDR – zawieszenie terminów
2. Certyfikaty rezydencji
3. Biała Lista Podatników i złożenie zawiadomienia o dokonaniu zapłaty
4. Zniesienie opłaty prolongacyjnej
5. Kary umowne i odszkodowania powstałe wskutek zagrożenia epidemicznego
6. Termin wydawania interpretacji przez organy podatkowe
7. Uproszczenia w cenach transferowych
IV. Zniesienie stanu zagrożenia epidemicznego, a brak jawności rozpraw
V. Zniesienie stanu zagrożenia epidemicznego, a odpowiedzialność członków zarządu
1. Niewypłacalność spółki, jako podstawa złożenia wniosku o upadłość
2. Odpowiedzialność zarządu w przypadku zaniechania złożenia wniosku
3. Przepisy covidowe – zawieszenie odpowiedzialności członków zarządu za niezłożenie wniosku o upadłość
4. Konsekwencje przepisów i ich zniesienia dla spółki i członków zarządu
VI. Zniesienie stanu zagrożenia epidemicznego, pozostałe zmiany
1. Możliwość nałożenia obowiązków na jednostki samorządu terytorialnego
2. Udostępnianie danych lokalizacyjnych osób zarażonych COVID – 19
3. Wydawanie poleceń przez wojewodę
4. Podejmowanie uchwał przy wykorzystaniu środków komunikowania się na odległość
5. Ograniczenia w zakazie handlu w niedziele
6. Organizacje pozarządowe – regulacje dotyczące kadencji zarządów, podejmowanie uchwał w trybie obiegowym, spotkania online
7. Brak obowiązku uzyskiwania pozwolenia na użytkowanie
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
2 godziny 51 minut
Certyfikat:
TAK
Materiały:
Tak
"
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[0]=>
string(16) "createdWithMetas"
[1]=>
string(16) "updatedWithMetas"
[2]=>
string(14) "savedWithMetas"
}
["relations":protected]=>
array(0) {
}
["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"
}
["foreignKey":protected]=>
string(15) "attributable_id"
["relatedKey":protected]=>
string(12) "attribute_id"
["morphType":protected]=>
string(17) "attributable_type"
["morphClass":protected]=>
string(30) "SCTeam\Products\Models\Product"
["translatedAttributes"]=>
array(1) {
[0]=>
string(5) "value"
}
["translationForeignKey":protected]=>
string(15) "attributable_id"
["defaultLocale":protected]=>
NULL
}
["translations"]=>
object(Illuminate\Database\Eloquent\Collection)#2996 (2) {
["items":protected]=>
array(1) {
[0]=>
object(SCTeam\Products\Models\AttributeTranslation)#2941 (30) {
["connection":protected]=>
string(5) "pgsql"
["table":protected]=>
string(22) "attribute_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(4) {
["id"]=>
int(1)
["attribute_id"]=>
int(1)
["locale"]=>
string(2) "pl"
["name"]=>
string(11) "Stan prawny"
}
["original":protected]=>
array(4) {
["id"]=>
int(1)
["attribute_id"]=>
int(1)
["locale"]=>
string(2) "pl"
["name"]=>
string(11) "Stan prawny"
}
["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(1) {
[0]=>
string(4) "name"
}
["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"
}
["translatedAttributes"]=>
array(1) {
[0]=>
string(4) "name"
}
["revisionPresenter":protected]=>
string(46) "SCTeam\Products\Presenters\Revisions\Attribute"
["forceDeleting":protected]=>
bool(false)
["defaultLocale":protected]=>
NULL
}
}
["escapeWhenCastingToString":protected]=>
bool(false)
}
["authors"]=>
object(Illuminate\Database\Eloquent\Collection)#2943 (2) {
["items":protected]=>
array(1) {
[0]=>
object(SCTeam\Auth\Models\User)#2914 (46) {
["connection":protected]=>
string(5) "pgsql"
["table":protected]=>
string(5) "users"
["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(36) {
["id"]=>
int(3125)
["username"]=>
NULL
["first_name"]=>
string(9) "Katarzyna"
["last_name"]=>
string(9) "Trzpioła"
["email"]=>
string(26) "katarzyna.trzpiola@ltca.pl"
["phone"]=>
NULL
["mobile_phone"]=>
NULL
["status"]=>
bool(true)
["email_verified_at"]=>
NULL
["password"]=>
string(34) "$P$BjaU6yPJklclTq.6v673YWDytIcz03/"
["allow_newsletter"]=>
bool(true)
["api_token"]=>
string(60) "$2y$10$nKyBN5k.u0KkFLDFZdRS2uTYg2IlwGMcno0idI9YvM0NOrq96qYx2"
["facebook_id"]=>
NULL
["google_id"]=>
NULL
["remember_token"]=>
NULL
["created_at"]=>
string(19) "2023-04-21 17:23:34"
["updated_at"]=>
string(19) "2023-04-24 14:59:15"
["deleted_at"]=>
NULL
["two_factor_code"]=>
NULL
["two_factor_expires_at"]=>
NULL
["description"]=>
string(1055) "dr Katarzyna Trzpioła – doktor nauk ekonomicznych w zakresie nauk o zarządzaniu, pracownik naukowy Katedry Rachunkowości Uniwersytetu Warszawskiego. Członek Komitetu Standardów Rachunkowości. Aplikant biegłego rewidenta w firmie z międzynarodowym kapitałem. Autorka licznych publikacji w prasie fachowej oraz książek m.in. „MSR 10 Zdarzenia po dniu bilansowym”, „Znowelizowana ustawa o rachunkowości – tekst jednolity z praktycznym komentarzem”, „Komentarz do nowelizacji ustawy o rachunkowości”, (Wydawnictwo Wiedza i praktyka). Doświadczony wykładowca z dziedziny rachunkowości dla praktyków, na studiach podyplomowych, na kursach dla kandydatów na biegłych rewidentów i doradców podatkowych oraz szkoleniach otwartych i zamkniętych. Dotychczas przeprowadziła ponad 500 szkoleń. Od wielu lat zajmuje się zagadnieniami rachunkowości finansowej wg UoR i MSSF oraz podatków w rachunkowości. Formuła szkolenia: otwarte, on-line na żywo.
"
["to_be_logged_out"]=>
bool(false)
["parent_id"]=>
NULL
["tpay_card_token"]=>
NULL
["tpay_card_suffix"]=>
NULL
["linkedin"]=>
string(62) "https://www.linkedin.com/in/katarzyna-trzpio%C5%82a-235592318/"
["large_photo_png"]=>
string(37) "photos/katarzyna_trzpiola_500x500.png"
["large_photo_webp"]=>
string(38) "photos/katarzyna_trzpiola_500x500.webp"
["small_photo_png"]=>
string(37) "photos/katarzyna_trzpiola_100x100.png"
["small_photo_webp"]=>
string(38) "photos/katarzyna_trzpiola_100x100.webp"
["account_type"]=>
NULL
["nip"]=>
NULL
["company_name"]=>
NULL
["industry"]=>
NULL
["position"]=>
NULL
["hubspot_contact_id"]=>
NULL
}
["original":protected]=>
array(38) {
["id"]=>
int(3125)
["username"]=>
NULL
["first_name"]=>
string(9) "Katarzyna"
["last_name"]=>
string(9) "Trzpioła"
["email"]=>
string(26) "katarzyna.trzpiola@ltca.pl"
["phone"]=>
NULL
["mobile_phone"]=>
NULL
["status"]=>
bool(true)
["email_verified_at"]=>
NULL
["password"]=>
string(34) "$P$BjaU6yPJklclTq.6v673YWDytIcz03/"
["allow_newsletter"]=>
bool(true)
["api_token"]=>
string(60) "$2y$10$nKyBN5k.u0KkFLDFZdRS2uTYg2IlwGMcno0idI9YvM0NOrq96qYx2"
["facebook_id"]=>
NULL
["google_id"]=>
NULL
["remember_token"]=>
NULL
["created_at"]=>
string(19) "2023-04-21 17:23:34"
["updated_at"]=>
string(19) "2023-04-24 14:59:15"
["deleted_at"]=>
NULL
["two_factor_code"]=>
NULL
["two_factor_expires_at"]=>
NULL
["description"]=>
string(1055) "dr Katarzyna Trzpioła – doktor nauk ekonomicznych w zakresie nauk o zarządzaniu, pracownik naukowy Katedry Rachunkowości Uniwersytetu Warszawskiego. Członek Komitetu Standardów Rachunkowości. Aplikant biegłego rewidenta w firmie z międzynarodowym kapitałem. Autorka licznych publikacji w prasie fachowej oraz książek m.in. „MSR 10 Zdarzenia po dniu bilansowym”, „Znowelizowana ustawa o rachunkowości – tekst jednolity z praktycznym komentarzem”, „Komentarz do nowelizacji ustawy o rachunkowości”, (Wydawnictwo Wiedza i praktyka). Doświadczony wykładowca z dziedziny rachunkowości dla praktyków, na studiach podyplomowych, na kursach dla kandydatów na biegłych rewidentów i doradców podatkowych oraz szkoleniach otwartych i zamkniętych. Dotychczas przeprowadziła ponad 500 szkoleń. Od wielu lat zajmuje się zagadnieniami rachunkowości finansowej wg UoR i MSSF oraz podatków w rachunkowości. Formuła szkolenia: otwarte, on-line na żywo.
"
["to_be_logged_out"]=>
bool(false)
["parent_id"]=>
NULL
["tpay_card_token"]=>
NULL
["tpay_card_suffix"]=>
NULL
["linkedin"]=>
string(62) "https://www.linkedin.com/in/katarzyna-trzpio%C5%82a-235592318/"
["large_photo_png"]=>
string(37) "photos/katarzyna_trzpiola_500x500.png"
["large_photo_webp"]=>
string(38) "photos/katarzyna_trzpiola_500x500.webp"
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string(37) "photos/katarzyna_trzpiola_100x100.png"
["small_photo_webp"]=>
string(38) "photos/katarzyna_trzpiola_100x100.webp"
["account_type"]=>
NULL
["nip"]=>
NULL
["company_name"]=>
NULL
["industry"]=>
NULL
["position"]=>
NULL
["hubspot_contact_id"]=>
NULL
["pivot_product_id"]=>
int(1355)
["pivot_author_id"]=>
int(3125)
}
["changes":protected]=>
array(0) {
}
["casts":protected]=>
array(6) {
["email_verified_at"]=>
string(8) "datetime"
["two_factor_expires_at"]=>
string(8) "datetime"
["status"]=>
string(28) "SCTeam\Auth\Enums\UserStatus"
["subscriptions.pivot.type"]=>
string(43) "SCTeam\Subscriptions\Enums\SubscriptionType"
["subscriptions.pivot.validity_time_type"]=>
string(35) "SCTeam\Subscriptions\Enums\TimeType"
["deleted_at"]=>
string(8) "datetime"
}
["classCastCache":protected]=>
array(0) {
}
["attributeCastCache":protected]=>
array(0) {
}
["dates":protected]=>
array(0) {
}
["dateFormat":protected]=>
NULL
["appends":protected]=>
array(2) {
[0]=>
string(4) "name"
[1]=>
string(6) "avatar"
}
["dispatchesEvents":protected]=>
array(0) {
}
["observables":protected]=>
array(3) {
[0]=>
string(16) "createdWithMetas"
[1]=>
string(16) "updatedWithMetas"
[2]=>
string(14) "savedWithMetas"
}
["relations":protected]=>
array(1) {
["pivot"]=>
object(Illuminate\Database\Eloquent\Relations\Pivot)#2938 (33) {
["connection":protected]=>
NULL
["table":protected]=>
string(14) "product_author"
["primaryKey":protected]=>
string(2) "id"
["keyType":protected]=>
string(3) "int"
["incrementing"]=>
bool(false)
["with":protected]=>
array(0) {
}
["withCount":protected]=>
array(0) {
}
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bool(false)
["perPage":protected]=>
int(15)
["exists"]=>
bool(true)
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bool(false)
["escapeWhenCastingToString":protected]=>
bool(false)
["attributes":protected]=>
array(2) {
["product_id"]=>
int(1355)
["author_id"]=>
int(3125)
}
["original":protected]=>
array(2) {
["product_id"]=>
int(1355)
["author_id"]=>
int(3125)
}
["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) {
}
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array(0) {
}
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bool(false)
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array(0) {
}
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array(0) {
}
["fillable":protected]=>
array(0) {
}
["guarded":protected]=>
array(0) {
}
["pivotParent"]=>
object(App\Models\Product)#3016 (46) {
["connection":protected]=>
NULL
["table":protected]=>
string(8) "products"
["primaryKey":protected]=>
string(2) "id"
["keyType":protected]=>
string(3) "int"
["incrementing"]=>
bool(true)
["with":protected]=>
array(3) {
[0]=>
string(10) "categories"
[1]=>
string(4) "tags"
[2]=>
string(10) "attributes"
}
["withCount":protected]=>
array(0) {
}
["preventsLazyLoading"]=>
bool(false)
["perPage":protected]=>
int(15)
["exists"]=>
bool(false)
["wasRecentlyCreated"]=>
bool(false)
["escapeWhenCastingToString":protected]=>
bool(false)
["attributes":protected]=>
array(0) {
}
["original":protected]=>
array(0) {
}
["changes":protected]=>
array(0) {
}
["casts":protected]=>
array(11) {
["type"]=>
string(33) "SCTeam\Products\Enums\ProductType"
["promotional_price_starts_at"]=>
string(8) "datetime"
["promotional_price_ends_at"]=>
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) {
}
["attributeCastCache":protected]=>
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) {
}
["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"
}
["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)#3004 (2) {
["items":protected]=>
array(1) {
[0]=>
object(SCTeam\Products\Models\ProductTranslation)#2874 (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(1355)
["product_id"]=>
int(1355)
["locale"]=>
string(2) "pl"
["name"]=>
string(49) "Podatek odroczony w kontraktach długoterminowych"
["content"]=>
string(1681) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem spotkania jest przedstawienie istoty ustalania podatku odroczonego w przypadku umów długoterminowych. Pokazany zostanie mechanizm ustalania odroczonego podatku dochodowego w tych usługach.
PROGRAM
1. Istota podatku odroczonego
2. Zasady ujmowania przychodów i kosztów związanych z usługami długoterminowymi w prawie podatkowym
3. Ujmowanie przychodów i kosztów w usługach długoterminowych w rachunkowości – najważniejsze zasady
4. Przykłady liczbowe dotyczące wyceny kontraktu z uwzględnieniem odroczonego podatku dochodowego – przykłady dotyczyć będą różnych metod i zmian na przestrzeni kilku okresów sprawozdawczych
"
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string(0) ""
["additional_info"]=>
string(760) "
Cena bez abonamentu:
199 PLN
Czas trwania:
4 godziny 36 minut
Certyfikat:
TAK
Materiały:
Tak
"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem spotkania jest przedstawienie istoty ustalania podatku odroczonego w przypadku umów długoterminowych. Pokazany zostanie mechanizm ustalania odroczonego podatku dochodowego w tych usługach.
PROGRAM
1. Istota podatku odroczonego
2. Zasady ujmowania przychodów i kosztów związanych z usługami długoterminowymi w prawie podatkowym
3. Ujmowanie przychodów i kosztów w usługach długoterminowych w rachunkowości – najważniejsze zasady
4. Przykłady liczbowe dotyczące wyceny kontraktu z uwzględnieniem odroczonego podatku dochodowego – przykłady dotyczyć będą różnych metod i zmian na przestrzeni kilku okresów sprawozdawczych
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
4 godziny 36 minut
Certyfikat:
TAK
Materiały:
Tak
"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem spotkania jest przedstawienie głównych bolączek polskich podatników, zarówno w aspekcie produkcji prawa podatkowego, jak i jego interpretacji.
Zarówno organy podatkowe jak i sądy administracyjne zajmują niekiedy stanowiska, które wydają się być sprzeczne nie tylko z samymi przepisami, ale i logiką oraz zdrowym rozsądkiem.
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Spotkanie będzie miało charakter luźnego spotkania z możliwością dyskusji i zadawania pytań.
PROGRAM
1. Gzie tkwią główne problemy polskiego systemu podatkowego?
2. Co się dzieje z interpretacjami podatkowymi?
3. Gdzie podziała się zasada rozstrzygania wątpliwości na korzyść podatników?
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5. Dlaczego organy i sady nie zawsze wykazują się zdrowym rozsądkiem?
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7. Dziwne interpretacje i wyroki z zakresu CIT
8. Dziwne interpretacje i wyroki z zakresu VAT
9. Inne ciekawostki z praktyki organów podatkowych i sądów administracyjnych
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
2 godziny 57 minut
Certyfikat:
TAK
Materiały:
Tak
"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
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2. Co się dzieje z interpretacjami podatkowymi?
3. Gdzie podziała się zasada rozstrzygania wątpliwości na korzyść podatników?
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9. Inne ciekawostki z praktyki organów podatkowych i sądów administracyjnych
"
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Materiały:
Tak
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"
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string(1771) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem niniejszego szkolenia jest praktyczne przybliżenie kluczowych aspektów związanych z odczytywaniem ze zrozumieniem aktów prawnych i postanowień umów wraz ze wskazówkami odnośnie poprawnego formułowania postanowień kontraktowych.
PROGRAM
I. Odczytywanie treści aktów prawnych
1. Wprowadzenie do języka ustaw.
2. Język prany a język prawniczy (kontrkatowy).
3. Dekodowanie aktów prawnych z zastosowaniem zasad logiki.
II. Odczytywanie treści umów
1. Budowa kontraktów.
2. Zasady odczytywania postanowień kontraktowych.
3. Uzupełniające metody wykładni postanowień umów.
III. Formułowanie postanowień umów
1. Zasady poprawnego formułowania postanowień kontraktowych.
2. Poprawna budowa (systemowa) postanowień kontraktowych.
3. Praktyczne przykłady i wskazówki.
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
3 godziny 3 minuty
Certyfikat:
TAK
Materiały:
Tak
"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem niniejszego szkolenia jest praktyczne przybliżenie kluczowych aspektów związanych z odczytywaniem ze zrozumieniem aktów prawnych i postanowień umów wraz ze wskazówkami odnośnie poprawnego formułowania postanowień kontraktowych.
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"
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Cena bez abonamentu:
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Materiały:
Tak
"
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string(3) "int"
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bool(true)
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string(10) "categories"
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string(4) "tags"
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int(15)
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array(0) {
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array(0) {
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string(33) "SCTeam\Products\Enums\ProductType"
["promotional_price_starts_at"]=>
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string(8) "datetime"
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string(8) "datetime"
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string(8) "datetime"
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string(8) "datetime"
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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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}
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array(0) {
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["revisionPresenter":protected]=>
string(44) "SCTeam\Products\Presenters\Revisions\Product"
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string(9) "starts_at"
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string(4) "type"
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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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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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string(14) "remember_token"
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array(8) {
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string(11) "facebook_id"
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string(9) "google_id"
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string(2) "id"
[1]=>
string(10) "first_name"
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string(9) "last_name"
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string(10) "created_at"
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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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array(0) {
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array(1) {
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object(SCTeam\Products\Models\ProductTranslation)#2871 (30) {
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string(5) "pgsql"
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string(20) "product_translations"
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array(7) {
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["locale"]=>
string(2) "pl"
["name"]=>
string(41) "CIT w branży hotelarskiej i turystycznej"
["content"]=>
string(5360) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest kompleksowe omówienie rozliczenia CIT w branży hotelarskiej i turystycznej. Szkolenie obejmuje wyłącznie zagadnienia branżowe, które zostały wybrane na bazie naszej wieloletniej praktyki w obsłudze podatkowej firm z branży hotelarskiej i turystycznej. Nasi eksperci skupiają się na poszczególnych zagadnieniach, omawiając regulacje ustawowe oraz najnowsze interpretacje organów podatkowych i orzeczenia sądów administracyjnych. W zakresie CIT, w kompleksowy sposób omówione zostaną zagadnienia dotyczące daty powstania przychodu podatkowego, jak również rozliczania kosztów charakterystycznych dla branży. Grupa docelowa: dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu oraz inne osoby zajmujące się podatkami w danej organizacji.
PROGRAM
1) Przychody podatkowe charakterystyczne w branży hotelarskiej z uwzględnieniem ujęcia przychodu w czasie:
– usługi hotelarskie,
– opłaty za rezygnację z usługi hotelarskiej (z tzw. „niedojazdów”),
– kompleksowa usługa hotelarska,
– organizacja szkoleń i konferencji a moment powstania przychodu,
– wynajem sal konferencyjnych i innych pomieszczeń,
– usługi restauracyjne, sprzedaż towarów z minibaru, usługi pralnicze,
– usługi związane z organizacją czasu wolnego np. wycieczki,
– wynajem powierzchni na sklepy, spa, siłownie, usługi rekreacyjne itp.,
– usługi rekreacyjne i inne, np. basen, siłownia, aerobik, dyskoteki, SPA, pralnia, wynajem samochodów itp.,
– usługi serwisowe (tipy).
2) Przychody z tytułu świadczenia usług turystyki.
3) Zaliczki na poczet usługi hotelarskiej / turystycznej (opłaty rezerwacyjne zwrotne i bezzwrotne), a przychody podatkowe. Czy całkowita zapłata za nocleg przed wykonaniem usługi powoduje powstanie przychodu?
4) Sprzedaż voucherów / bonów a data powstania przychodu podatkowego
5) Przychody z tytułu usług marketingowych – usługi ekspozycji towarów i inne usługi marketingowe
6) Podatek od przychodów z budynków (podatek minimalny) w branży hotelarskiej – zasady obliczania i ujęcia w zeznaniu podatkowym, ustalenie podstawy opodatkowania, ustalenie części wspólnych itd. Czy spółki z branży hotelarskiej są zobowiązane do zapłaty podatku? Analiza najnowszego orzecznictwa
7) Kary umowne i odszkodowania, w tym związane ze zniszczeniami a przychody podatkowe
8) Rabaty posprzedażowe – data korekty przychodu podatkowego
9) Koszty uzyskania przychodów w branży hotelarskiej i turystycznej – uwagi ogólne. Podział na koszty bezpośrednie, koszty pośrednie i inne. Omówienie przepisów ustawy o CIT istotnych dla rozliczenia kosztów w czasie
10) Koszty uzyskania przychodów w branży hotelarskiej i turystycznej:
– zużycie materiałów (porcelana, szkło, bielizna, szlafroki, paliwo do ogrzewania, druczki, żarówki, woda, materiały eksploatacyjne jak czapki dla kucharzy, łyżeczki plastikowe, chemia basenowa, prasa, odzież służbowa, BHP i robocza);
– energia elektryczna, woda ciepła zimna, gaz, ścieki;
– usługi ochrony;
– usługi pralnicze;
– usługi sprzątania na zlecenie;
– usługi obsługi w gastronomii;
– obsługa techniczna (bieżące naprawy, remonty, serwisy);
– usługi reklamy;
– koszty wynajmu miejsc parkingowych dla gości;
– koszty wynajmu sprzętu audiowizualnego oraz koszty płatnej telewizji pay tv;
– koszty wywozu śmieci, odpadów;
– usługi konwojowania pieniędzy;
– podatek od nieruchomości;
– opłaty licencyjne (franczyzowe);
– usługi pośrednictwa sprzedaży / rezerwacyjne (typu Booking.com);
– opłaty licencyjne na odtwarzanie muzyki / TV;
11) Remont a ulepszenie obiektów hotelarskich – rozliczenie kosztów
12) Niedobory inwentaryzacyjne a koszty podatkowe
13) Koszty pracownicze w branży hotelarskiej i turystycznej PIT/CIT – wyżywienie, noclegi, parkingi, przekazanie odzieży roboczej, ekwiwalent za pranie, itp.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(761) "
Cena bez abonamentu:
199 PLN
Czas trwania:
2 godzina 45 minuty
Certyfikat:
TAK
Materiały:
Tak
"
}
["original":protected]=>
array(7) {
["id"]=>
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["product_id"]=>
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["locale"]=>
string(2) "pl"
["name"]=>
string(41) "CIT w branży hotelarskiej i turystycznej"
["content"]=>
string(5360) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest kompleksowe omówienie rozliczenia CIT w branży hotelarskiej i turystycznej. Szkolenie obejmuje wyłącznie zagadnienia branżowe, które zostały wybrane na bazie naszej wieloletniej praktyki w obsłudze podatkowej firm z branży hotelarskiej i turystycznej. Nasi eksperci skupiają się na poszczególnych zagadnieniach, omawiając regulacje ustawowe oraz najnowsze interpretacje organów podatkowych i orzeczenia sądów administracyjnych. W zakresie CIT, w kompleksowy sposób omówione zostaną zagadnienia dotyczące daty powstania przychodu podatkowego, jak również rozliczania kosztów charakterystycznych dla branży. Grupa docelowa: dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu oraz inne osoby zajmujące się podatkami w danej organizacji.
PROGRAM
1) Przychody podatkowe charakterystyczne w branży hotelarskiej z uwzględnieniem ujęcia przychodu w czasie:
– usługi hotelarskie,
– opłaty za rezygnację z usługi hotelarskiej (z tzw. „niedojazdów”),
– kompleksowa usługa hotelarska,
– organizacja szkoleń i konferencji a moment powstania przychodu,
– wynajem sal konferencyjnych i innych pomieszczeń,
– usługi restauracyjne, sprzedaż towarów z minibaru, usługi pralnicze,
– usługi związane z organizacją czasu wolnego np. wycieczki,
– wynajem powierzchni na sklepy, spa, siłownie, usługi rekreacyjne itp.,
– usługi rekreacyjne i inne, np. basen, siłownia, aerobik, dyskoteki, SPA, pralnia, wynajem samochodów itp.,
– usługi serwisowe (tipy).
2) Przychody z tytułu świadczenia usług turystyki.
3) Zaliczki na poczet usługi hotelarskiej / turystycznej (opłaty rezerwacyjne zwrotne i bezzwrotne), a przychody podatkowe. Czy całkowita zapłata za nocleg przed wykonaniem usługi powoduje powstanie przychodu?
4) Sprzedaż voucherów / bonów a data powstania przychodu podatkowego
5) Przychody z tytułu usług marketingowych – usługi ekspozycji towarów i inne usługi marketingowe
6) Podatek od przychodów z budynków (podatek minimalny) w branży hotelarskiej – zasady obliczania i ujęcia w zeznaniu podatkowym, ustalenie podstawy opodatkowania, ustalenie części wspólnych itd. Czy spółki z branży hotelarskiej są zobowiązane do zapłaty podatku? Analiza najnowszego orzecznictwa
7) Kary umowne i odszkodowania, w tym związane ze zniszczeniami a przychody podatkowe
8) Rabaty posprzedażowe – data korekty przychodu podatkowego
9) Koszty uzyskania przychodów w branży hotelarskiej i turystycznej – uwagi ogólne. Podział na koszty bezpośrednie, koszty pośrednie i inne. Omówienie przepisów ustawy o CIT istotnych dla rozliczenia kosztów w czasie
10) Koszty uzyskania przychodów w branży hotelarskiej i turystycznej:
– zużycie materiałów (porcelana, szkło, bielizna, szlafroki, paliwo do ogrzewania, druczki, żarówki, woda, materiały eksploatacyjne jak czapki dla kucharzy, łyżeczki plastikowe, chemia basenowa, prasa, odzież służbowa, BHP i robocza);
– energia elektryczna, woda ciepła zimna, gaz, ścieki;
– usługi ochrony;
– usługi pralnicze;
– usługi sprzątania na zlecenie;
– usługi obsługi w gastronomii;
– obsługa techniczna (bieżące naprawy, remonty, serwisy);
– usługi reklamy;
– koszty wynajmu miejsc parkingowych dla gości;
– koszty wynajmu sprzętu audiowizualnego oraz koszty płatnej telewizji pay tv;
– koszty wywozu śmieci, odpadów;
– usługi konwojowania pieniędzy;
– podatek od nieruchomości;
– opłaty licencyjne (franczyzowe);
– usługi pośrednictwa sprzedaży / rezerwacyjne (typu Booking.com);
– opłaty licencyjne na odtwarzanie muzyki / TV;
11) Remont a ulepszenie obiektów hotelarskich – rozliczenie kosztów
12) Niedobory inwentaryzacyjne a koszty podatkowe
13) Koszty pracownicze w branży hotelarskiej i turystycznej PIT/CIT – wyżywienie, noclegi, parkingi, przekazanie odzieży roboczej, ekwiwalent za pranie, itp.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(761) "
Cena bez abonamentu:
199 PLN
Czas trwania:
2 godzina 45 minuty
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"
}
[8]=>
object(App\Models\Product)#3241 (46) {
["connection":protected]=>
string(5) "pgsql"
["table":protected]=>
string(8) "products"
["primaryKey":protected]=>
string(2) "id"
["keyType":protected]=>
string(3) "int"
["incrementing"]=>
bool(true)
["with":protected]=>
array(3) {
[0]=>
string(10) "categories"
[1]=>
string(4) "tags"
[2]=>
string(10) "attributes"
}
["withCount":protected]=>
array(0) {
}
["preventsLazyLoading"]=>
bool(false)
["perPage":protected]=>
int(15)
["exists"]=>
bool(true)
["wasRecentlyCreated"]=>
bool(false)
["escapeWhenCastingToString":protected]=>
bool(false)
["attributes":protected]=>
array(28) {
["id"]=>
int(1281)
["slug"]=>
string(47) "moment-powstania-obowiazku-podatkowego-w-vat356"
["price"]=>
string(3) "199"
["tax_id"]=>
int(1)
["type"]=>
int(3)
["deleted_at"]=>
NULL
["created_at"]=>
string(19) "2023-05-18 12:22:12"
["updated_at"]=>
string(19) "2023-05-18 12:42:51"
["subscription_id"]=>
NULL
["room_id"]=>
NULL
["promotional_price"]=>
NULL
["promotional_price_starts_at"]=>
NULL
["promotional_price_ends_at"]=>
NULL
["starts_at"]=>
NULL
["related_product_ids"]=>
NULL
["date_of_publish"]=>
string(19) "2023-05-18 12:09:00"
["is_visible"]=>
bool(true)
["finish_at"]=>
NULL
["limit_of_participants"]=>
NULL
["workshop_days"]=>
NULL
["subscription_price"]=>
string(1) "0"
["published_to"]=>
NULL
["only_with_subscription"]=>
bool(false)
["external_link"]=>
NULL
["related_subscription_id"]=>
NULL
["statute"]=>
int(0)
["require_admin_confirmation"]=>
bool(false)
["mobile_app_only"]=>
bool(false)
}
["original":protected]=>
array(28) {
["id"]=>
int(1281)
["slug"]=>
string(47) "moment-powstania-obowiazku-podatkowego-w-vat356"
["price"]=>
string(3) "199"
["tax_id"]=>
int(1)
["type"]=>
int(3)
["deleted_at"]=>
NULL
["created_at"]=>
string(19) "2023-05-18 12:22:12"
["updated_at"]=>
string(19) "2023-05-18 12:42:51"
["subscription_id"]=>
NULL
["room_id"]=>
NULL
["promotional_price"]=>
NULL
["promotional_price_starts_at"]=>
NULL
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest kompleksowe omówienie tematyki związanej z powstawaniem obowiązku podatkowego na gruncie ustawy o VAT. Zagadnienie to omówione zostanie z uwzględnieniem wybranych przykładów praktycznych oraz najczęściej występujących zagadnień budzących wątpliwości przedsiębiorców.
PROGRAM
I. Pojęcie momentu powstania obowiązku podatkowego
II. Zasada ogólna powstawania obowiązku podatkowego
III. Moment powstania obowiązku podatkowego przy dostawie towarów, w tym m.in.
1. warunki dostawy towarów i ich wpływ na obowiązek podatkowy
2. dostawa nieruchomości,
3,. dostawa towarów o charakterze ciągłym
IV. Moment powstania obowiązku podatkowego przy świadczeniu usług, w tym m.in.
1. usługi ciągłe,
2. usługi budowlane,
3. dostawa z montażem,
4. usługi finansowe,
V. Wyjątek związany z wcześniejszym rozpoznaniem momentu podatkowego (zaliczki)
VI. Regulacje szczególne, gdy decyduje data zapłaty lub data wystawienia faktury
VII. Moment podatkowy świadczeń refakturowanych
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
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Certyfikat:
TAK
Materiały:
Tak
"
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PROGRAM
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II. Zasada ogólna powstawania obowiązku podatkowego
III. Moment powstania obowiązku podatkowego przy dostawie towarów, w tym m.in.
1. warunki dostawy towarów i ich wpływ na obowiązek podatkowy
2. dostawa nieruchomości,
3,. dostawa towarów o charakterze ciągłym
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1. usługi ciągłe,
2. usługi budowlane,
3. dostawa z montażem,
4. usługi finansowe,
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"
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Cena bez abonamentu:
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest kompleksowe problematyki podatków VAT w branży TSL. Szkolenie będzie obejmowało omówienie kluczowych zagadnień branżowych. Nasi eksperci skupiają się na poszczególnych zagadnieniach, omawiając regulacje ustawowe oraz najnowsze interpretacje organów podatkowych i orzeczenia sądów administracyjnych.
PROGRAM
1. Założenia projektu „SLIM VAT 3”
2. Grupy VAT
3. Zmiany wynikające z pakietu „SLIM VAT 2”
4. Wprowadzenie pakietu „SLIM VAT 1” – w szczególności z miana zasad dokonywania korekt „in plus” oraz „in minus”
5. Krajowy System e-Faktur
6. Wybrane zagadnienia branżowe w VAT:
a. Moment powstania obowiązku podatkowego – usługi jednostkowe, ciągłe, rozliczane okresowo.
b. Wykonanie usługi transportowej, spedycyjnej i logistycznej – jak ustalić właściwą datę.
c. Ustalanie właściwego kursu dla obliczenia podstawy opodatkowania oraz kwoty podatku.
d. Świadczenia kompleksowe w VAT – co z kosztami transportu?
e. Miejsce opodatkowania usług TSL:
f. Usługi świadczone na rzecz konsumentów a usługi B2B.
g. Miejsce opodatkowani usług transportu międzynarodowego.
h. Szczegółowy przegląd zasad opodatkowania transportu krajowego, międzynarodowego i tranzytu na gruncie VAT
i. Stawka 0% VAT – warunki zastosowania
j. Prawo do odliczenia podatku naliczonego – zasady, terminy.
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
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Certyfikat:
TAK
Materiały:
Tak
"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
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PROGRAM
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5. Krajowy System e-Faktur
6. Wybrane zagadnienia branżowe w VAT:
a. Moment powstania obowiązku podatkowego – usługi jednostkowe, ciągłe, rozliczane okresowo.
b. Wykonanie usługi transportowej, spedycyjnej i logistycznej – jak ustalić właściwą datę.
c. Ustalanie właściwego kursu dla obliczenia podstawy opodatkowania oraz kwoty podatku.
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"
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Materiały:
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"
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"
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["name"]=>
string(84) "Częściowe odliczenia podatku VAT z uwzględnieniem regulacji dotyczących Grup VAT"
["content"]=>
string(7862) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przybliżenie podstawowych pojęć związanych z odliczeniami częściowymi podatku naliczonego, tj. strukturą sprzedaży i prewspółczynnikiem. Szkolenie stanowić będzie również omówienie zasad stosowania odliczeń częściowych w Grupach VAT.
PROGRAM
I. Pojęcie odliczeń częściowych
II. Odliczanie VAT strukturą – aspekty praktyczne z uwzględnieniem aktualnego orzecznictwa:
1. kiedy stosować proporcję,
2. zasady kwalifikacji kosztów,
3. metodologia określania współczynnika proporcji,
4. przykłady stosowania współczynnika proporcji,
III. Odliczanie VAT prewspółczynnikiem – aspekty praktyczne z uwzględnieniem aktualnego orzecznictwa:
1. kiedy stosować preproporcję ,
2. zasady kwalifikacji kosztów,
3. metodologia określania współczynnika preproporcji,
4. przykłady stosowania współczynnika preproporcji,
IV. Zasady stosowania prewspółczynnika i współczynnika na poziomie Grupy VAT
1. Stosowanie prewspółczynnika i współczynnika przez Grupę
2. Stosowanie prewspółczynnika i współczynnika przez poszczególnych członków Grupy,
3. Korzyści związane z funkcjonowaniem w ramach Grupy VAT na gruncie odliczeń
V. Pozostałe zagadnienia związane z odliczaniem VAT i zmianą prawa do odliczenia:
1. zaniechanie inwestycji – kwestia rozliczenia VAT naliczonego,
2. zakończenie działalności gospodarczej – rozliczenie VAT.
V. Korekty roczne, 5-letnie i 10-letnie
"
["description"]=>
string(272) "Celem szkolenia jest przybliżenie podstawowych pojęć związanych z odliczeniami częściowymi podatku naliczonego, tj. strukturą sprzedaży i prewspółczynnikiem. Szkolenie stanowić będzie również omówienie zasad stosowania odliczeń częściowych w Grupach VAT."
["additional_info"]=>
string(756) "
Cena bez abonamentu:
0 PLN
Czas trwania:
3 godzin 0 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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array(7) {
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["content"]=>
string(7862) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przybliżenie podstawowych pojęć związanych z odliczeniami częściowymi podatku naliczonego, tj. strukturą sprzedaży i prewspółczynnikiem. Szkolenie stanowić będzie również omówienie zasad stosowania odliczeń częściowych w Grupach VAT.
PROGRAM
I. Pojęcie odliczeń częściowych
II. Odliczanie VAT strukturą – aspekty praktyczne z uwzględnieniem aktualnego orzecznictwa:
1. kiedy stosować proporcję,
2. zasady kwalifikacji kosztów,
3. metodologia określania współczynnika proporcji,
4. przykłady stosowania współczynnika proporcji,
III. Odliczanie VAT prewspółczynnikiem – aspekty praktyczne z uwzględnieniem aktualnego orzecznictwa:
1. kiedy stosować preproporcję ,
2. zasady kwalifikacji kosztów,
3. metodologia określania współczynnika preproporcji,
4. przykłady stosowania współczynnika preproporcji,
IV. Zasady stosowania prewspółczynnika i współczynnika na poziomie Grupy VAT
1. Stosowanie prewspółczynnika i współczynnika przez Grupę
2. Stosowanie prewspółczynnika i współczynnika przez poszczególnych członków Grupy,
3. Korzyści związane z funkcjonowaniem w ramach Grupy VAT na gruncie odliczeń
V. Pozostałe zagadnienia związane z odliczaniem VAT i zmianą prawa do odliczenia:
1. zaniechanie inwestycji – kwestia rozliczenia VAT naliczonego,
2. zakończenie działalności gospodarczej – rozliczenie VAT.
V. Korekty roczne, 5-letnie i 10-letnie
"
["description"]=>
string(272) "Celem szkolenia jest przybliżenie podstawowych pojęć związanych z odliczeniami częściowymi podatku naliczonego, tj. strukturą sprzedaży i prewspółczynnikiem. Szkolenie stanowić będzie również omówienie zasad stosowania odliczeń częściowych w Grupach VAT."
["additional_info"]=>
string(756) "
Cena bez abonamentu:
0 PLN
Czas trwania:
3 godzin 0 minut
Certyfikat:
TAK
Materiały:
Tak
"
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"
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"
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["name"]=>
string(49) "CIT w branży TSL – tylko zagadnienia branżowe"
["content"]=>
string(6657) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest kompleksowe omówienie rozliczenia CIT w branży TSL (transport, spedycja, logistyka). Szkolenie obejmuje wyłącznie zagadnienia branżowe, które zostały wybrane na bazie naszej wieloletniej praktyki w obsłudze podatkowej firm z branży TSL.
Nasi eksperci skupiają się na poszczególnych zagadnieniach, omawiając regulacje ustawowe oraz najnowsze interpretacje organów podatkowych i orzeczenia sądów administracyjnych.
W zakresie CIT, w kompleksowy sposób omówione zostaną zagadnienia dotyczące daty powstania przychodu podatkowego, jak również rozliczania kosztów charakterystycznych dla branży. Omówione również zostaną zagadnienia dotyczące m.in. usług kompleksowych, kar umownych i odszkodowań, czy też podróży służbowych.
UWAGA:
Grupa docelowa: dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu oraz inne osoby zajmujące się podatkami w danej organizacji.
PROGRAM
Podatek CIT:
1) Przychody podatkowe charakterystyczne dla branży TSL: usługi transportowe, spedycyjne, logistyczne i magazynowe – wykonanie usługi oraz częściowe wykonanie usługi (określenie momentu rozpoznania przychodu).
2) Usługi transportu, spedycji i logistyki rozliczane w okresach rozliczeniowych.
3) Zaliczki, przedpłaty a przychody podatkowe.
4) Usługi kompleksowe w branży TSL – moment powstania przychodu.
5) Kary umowne i odszkodowania (otrzymane i zapłacone) w branży TSL: kary z tytułu wadliwej oraz nieterminowej realizacji usług, kary za zagubienie / uszkodzenie ładunku, kary za przestój oraz inne rodzaje kar i opłat – przegląd najnowszych interpretacji i orzecznictwa. Czy zawsze otrzymane kara / odszkodowanie powoduje powstanie przychodu podatkowego?
6) Rabaty potransakcyjne – data korekty przychodu i kosztu podatkowego.
7) Koszty uzyskania przychodów w branży TSL – uwagi ogólne. Podział na koszty bezpośrednie, koszty pośrednie i inne. Omówienie przepisów ustawy o CIT istotnych dla rozliczenia kosztów w czasie.
8) Koszty uzyskania przychodów w branży TSL – koszty charakterystyczne dla branży: koszty podwykonawców usług transportowych, licencje na wykonywanie usług transportowych, opłaty drogowe, opłaty administracyjne i inne.
9) Niedobory inwentaryzacyjne przy usługach magazynowania – koszty uzyskania przychodów.
10) Koszty i świadczenia na rzecz pracowników i współpracowników w branży TSL na gruncie CIT i PIT (wynagrodzenia i składki, imprezy integracyjne i jubileuszowe, szkolenia, ubezpieczenia dodatkowe, nagrody).
11) Podróże służbowe, w tym podróże służbowe kierowców – kluczowe problemy praktyczne związane z rozliczaniem podróży służbowych na gruncie CIT i PIT.
12) Podatek u źródła w branży TSL: środki transportu wynajmowane (leasingowane), usługi transportu lotniczego i morskiego – omówienie praktycznych aspektów rozliczenia z uwzględnieniem planowanych zmian.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(758) "
Cena bez abonamentu:
199 PLN
Czas trwania:
5 godzin 0 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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["content"]=>
string(6657) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest kompleksowe omówienie rozliczenia CIT w branży TSL (transport, spedycja, logistyka). Szkolenie obejmuje wyłącznie zagadnienia branżowe, które zostały wybrane na bazie naszej wieloletniej praktyki w obsłudze podatkowej firm z branży TSL.
Nasi eksperci skupiają się na poszczególnych zagadnieniach, omawiając regulacje ustawowe oraz najnowsze interpretacje organów podatkowych i orzeczenia sądów administracyjnych.
W zakresie CIT, w kompleksowy sposób omówione zostaną zagadnienia dotyczące daty powstania przychodu podatkowego, jak również rozliczania kosztów charakterystycznych dla branży. Omówione również zostaną zagadnienia dotyczące m.in. usług kompleksowych, kar umownych i odszkodowań, czy też podróży służbowych.
UWAGA:
Grupa docelowa: dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu oraz inne osoby zajmujące się podatkami w danej organizacji.
PROGRAM
Podatek CIT:
1) Przychody podatkowe charakterystyczne dla branży TSL: usługi transportowe, spedycyjne, logistyczne i magazynowe – wykonanie usługi oraz częściowe wykonanie usługi (określenie momentu rozpoznania przychodu).
2) Usługi transportu, spedycji i logistyki rozliczane w okresach rozliczeniowych.
3) Zaliczki, przedpłaty a przychody podatkowe.
4) Usługi kompleksowe w branży TSL – moment powstania przychodu.
5) Kary umowne i odszkodowania (otrzymane i zapłacone) w branży TSL: kary z tytułu wadliwej oraz nieterminowej realizacji usług, kary za zagubienie / uszkodzenie ładunku, kary za przestój oraz inne rodzaje kar i opłat – przegląd najnowszych interpretacji i orzecznictwa. Czy zawsze otrzymane kara / odszkodowanie powoduje powstanie przychodu podatkowego?
6) Rabaty potransakcyjne – data korekty przychodu i kosztu podatkowego.
7) Koszty uzyskania przychodów w branży TSL – uwagi ogólne. Podział na koszty bezpośrednie, koszty pośrednie i inne. Omówienie przepisów ustawy o CIT istotnych dla rozliczenia kosztów w czasie.
8) Koszty uzyskania przychodów w branży TSL – koszty charakterystyczne dla branży: koszty podwykonawców usług transportowych, licencje na wykonywanie usług transportowych, opłaty drogowe, opłaty administracyjne i inne.
9) Niedobory inwentaryzacyjne przy usługach magazynowania – koszty uzyskania przychodów.
10) Koszty i świadczenia na rzecz pracowników i współpracowników w branży TSL na gruncie CIT i PIT (wynagrodzenia i składki, imprezy integracyjne i jubileuszowe, szkolenia, ubezpieczenia dodatkowe, nagrody).
11) Podróże służbowe, w tym podróże służbowe kierowców – kluczowe problemy praktyczne związane z rozliczaniem podróży służbowych na gruncie CIT i PIT.
12) Podatek u źródła w branży TSL: środki transportu wynajmowane (leasingowane), usługi transportu lotniczego i morskiego – omówienie praktycznych aspektów rozliczenia z uwzględnieniem planowanych zmian.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(758) "
Cena bez abonamentu:
199 PLN
Czas trwania:
5 godzin 0 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(19)
["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(449)
["lastPage":protected]=>
int(38)
}
Znaleziono 449 szkoleń
