🔥 Pobierz aplikację Akademii LTCA 🔥 Wybierz:
Szkolenia nagrania
Podatki, prawo i rachunkowość
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object(SCTeam\Auth\Models\User)#2938 (46) {
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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(5) "price"
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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"
}
["metaTable":protected]=>
string(13) "products_meta"
["forceDeleting":protected]=>
bool(false)
["defaultLocale":protected]=>
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) {
}
["scoutMetadata":protected]=>
array(0) {
}
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string(41) "SCTeam\Products\Models\ProductTranslation"
}
["foreignKey":protected]=>
string(10) "product_id"
["relatedKey":protected]=>
string(9) "author_id"
}
}
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array(0) {
}
["timestamps"]=>
bool(true)
["hidden":protected]=>
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"
[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) {
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string(2) "id"
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string(9) "last_name"
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string(10) "created_at"
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["accessToken":protected]=>
NULL
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bool(false)
["roleClass":"SCTeam\Auth\Models\User":private]=>
NULL
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NULL
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NULL
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string(5) "pgsql"
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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(false)
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int(49199)
["product_id"]=>
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string(41) "VAT: Miejsce świadczenia (opodatkowania)"
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string(2437) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Celem szkolenia jest kompleksowe przedstawienie problematyki ustalenia miejsca świadczenia (opodatkowania) poszczególnych rodzajów transakcji podlegających VAT.
PROGRAM
1. Zasada terytorialności VAT
a. Różnica pomiędzy podatkiem globalnym a terytorialnym
b. Zasady podatku VAT istotne dla ustalenia miejsca opodatkowania
c. Podatnik – czyli kto?
2. Miejsce opodatkowania transakcji towarowych
a. Dostawy krajowe (nieruchome)
b. Wewnątrzwspólnotowa dostawa towarów i wewnątrzwspólnotowe nabycie towarów
c. Eksport i import
d. Transakcje łańcuchowe
3. Miejsce opodatkowania transakcji usługowych
a. Zasada generalna
b. Stałe miejsce prowadzenia działalności gospodarczej
c. Miejsce opodatkowania wybranych transakcji usługowych
4. Zasady rozliczenia podatku VAT
a. Fakturowanie transakcji międzynarodowych
b. Informacja podsumowująca VAT UE
c. Raportowanie transakcji niepodlegających VAT w Polsce.
d. Obowiązki formalne – kiedy polski podatnik musi zarejestrować się na potrzeby VAT w innym kraju?
"
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string(0) ""
["additional_info"]=>
string(764) "
Cena bez abonamentu:
99 PLN + VAT
Czas trwania:
3 godziny 9 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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OPIS SZKOLENIA
Celem szkolenia jest kompleksowe przedstawienie problematyki ustalenia miejsca świadczenia (opodatkowania) poszczególnych rodzajów transakcji podlegających VAT.
PROGRAM
1. Zasada terytorialności VAT
a. Różnica pomiędzy podatkiem globalnym a terytorialnym
b. Zasady podatku VAT istotne dla ustalenia miejsca opodatkowania
c. Podatnik – czyli kto?
2. Miejsce opodatkowania transakcji towarowych
a. Dostawy krajowe (nieruchome)
b. Wewnątrzwspólnotowa dostawa towarów i wewnątrzwspólnotowe nabycie towarów
c. Eksport i import
d. Transakcje łańcuchowe
3. Miejsce opodatkowania transakcji usługowych
a. Zasada generalna
b. Stałe miejsce prowadzenia działalności gospodarczej
c. Miejsce opodatkowania wybranych transakcji usługowych
4. Zasady rozliczenia podatku VAT
a. Fakturowanie transakcji międzynarodowych
b. Informacja podsumowująca VAT UE
c. Raportowanie transakcji niepodlegających VAT w Polsce.
d. Obowiązki formalne – kiedy polski podatnik musi zarejestrować się na potrzeby VAT w innym kraju?
"
["description"]=>
string(0) ""
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string(764) "
Cena bez abonamentu:
99 PLN + VAT
Czas trwania:
3 godziny 9 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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string(1) "*"
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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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int(49195)
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string(106) "przychodzi-przedsiebiorca-z-faktura-za-przeglad-najciekawszych-i-nietypowych-wydatkow-w-rozliczeniu-jdg992"
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array(0) {
}
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NULL
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array(3) {
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}
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array(0) {
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array(3) {
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["name"]=>
string(115) "Przychodzi przedsiębiorca z fakturą za… – przegląd najciekawszych i nietypowych wydatków w rozliczeniu JDG"
["content"]=>
string(4820) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Przedsiębiorcy prowadzący jednoosobową działalność opodatkowaną podatkiem liniowym i na zasadach ogólnych (skala podatkowa) regularnie muszą rozstrzygać, które z ponoszonych przez nich wydatków stanowią koszty uzyskania przychodu.
Podczas naszego spotkania omówimy definicję kosztu uzyskania, wskażemy, które wydatki na pewno nie będą kosztami uzyskania przychodu, na co powinien zwrócić przedsiębiorca decydując czy dany wydatek może być kosztem jego działalności gospodarczej oraz jakie nietypowe wydatki można uznać za koszt firmowy?
Co ważne - powyższe zasady dotyczą także wspólników spółek cywilnych, jawnych i partnerskich.
PROGRAM
1. Koszt uzyskania przychodu.
a. Definicja kosztu uzyskania przychodu.
b. Jakie zalecenia płyną z poglądów organów podatkowych i orzeczeń sądów administracyjnych?
c. Na co należy zwrócić uwagę dokonując kwalifikacji wydatku jako koszt uzyskania przychodu?
d. Najczęściej występujące koszty uzyskania przychodu w przedsiębiorstwie.
2. Wydatki niestanowiące kosztów uzyskania przychodów.
a. Omówienie katalogu i najczęściej występujących kategorii wydatków, których nie zaliczymy do kosztów uzyskania przychodu?
b. Wydatki częściowo wyłączone z kosztów uzyskania przychodów – samochody osobowe w rozliczeniach podatkowych przedsiębiorcy.
3. Ryzyko błędnego uznania wydatku za koszt uzyskania przychodu.
4. Przychodzi przedsiębiorca z fakturą za…:
a. konsole do gier,
b. wycieczkę,
c. lekcje tenisa i pole dance,
d. zajęcia z jogi,
e. okulary korekcyjne,
f. masaże,
g. rower,
h. studia podyplomowe,
i. garnitur,
j. telewizor,
k. zegarek,
l. kosmetyki i ubrania,
m. i wiele, wiele innych ciekawych przypadków;
- czy te wydatki mogą być kosztem i w jakich sytuacjach?
5. Interpretacja indywidualna jako sposób na ocenę czy dany wydatek może stanowić koszt uzyskania przychodu.
a. Przypomnienie – czym jest i jakie korzyści daje posiadanie interpretacji podatkowej wydanej we własnej sprawie?
b. Kiedy interpretacja podatkowa może zaszkodzić?
c. Na co należy zwracać czytając interpretacje indywidualne wydane w sprawach innych podatników?
6. Nieoczywiste wydatki uznane za koszt uzyskania przychodu.
a. Przykłady najciekawszych interpretacji podatkowych i orzeczeń sądów administracyjnych. Najczęściej występujące koszty uzyskania przychodu w przedsiębiorstwie.
7. Przykłady niekonsekwencji organów podatkowych i sądów administracyjnych – które wydatki niewątpliwie związane z prowadzoną działalnością kwestionuje fiskus.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(766) "
Cena bez abonamentu:
99 PLN + VAT
Czas trwania:
2 godziny 49 minuty
Certyfikat:
Tak
Materiały:
Tak
"
}
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["name"]=>
string(115) "Przychodzi przedsiębiorca z fakturą za… – przegląd najciekawszych i nietypowych wydatków w rozliczeniu JDG"
["content"]=>
string(4820) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Przedsiębiorcy prowadzący jednoosobową działalność opodatkowaną podatkiem liniowym i na zasadach ogólnych (skala podatkowa) regularnie muszą rozstrzygać, które z ponoszonych przez nich wydatków stanowią koszty uzyskania przychodu.
Podczas naszego spotkania omówimy definicję kosztu uzyskania, wskażemy, które wydatki na pewno nie będą kosztami uzyskania przychodu, na co powinien zwrócić przedsiębiorca decydując czy dany wydatek może być kosztem jego działalności gospodarczej oraz jakie nietypowe wydatki można uznać za koszt firmowy?
Co ważne - powyższe zasady dotyczą także wspólników spółek cywilnych, jawnych i partnerskich.
PROGRAM
1. Koszt uzyskania przychodu.
a. Definicja kosztu uzyskania przychodu.
b. Jakie zalecenia płyną z poglądów organów podatkowych i orzeczeń sądów administracyjnych?
c. Na co należy zwrócić uwagę dokonując kwalifikacji wydatku jako koszt uzyskania przychodu?
d. Najczęściej występujące koszty uzyskania przychodu w przedsiębiorstwie.
2. Wydatki niestanowiące kosztów uzyskania przychodów.
a. Omówienie katalogu i najczęściej występujących kategorii wydatków, których nie zaliczymy do kosztów uzyskania przychodu?
b. Wydatki częściowo wyłączone z kosztów uzyskania przychodów – samochody osobowe w rozliczeniach podatkowych przedsiębiorcy.
3. Ryzyko błędnego uznania wydatku za koszt uzyskania przychodu.
4. Przychodzi przedsiębiorca z fakturą za…:
a. konsole do gier,
b. wycieczkę,
c. lekcje tenisa i pole dance,
d. zajęcia z jogi,
e. okulary korekcyjne,
f. masaże,
g. rower,
h. studia podyplomowe,
i. garnitur,
j. telewizor,
k. zegarek,
l. kosmetyki i ubrania,
m. i wiele, wiele innych ciekawych przypadków;
- czy te wydatki mogą być kosztem i w jakich sytuacjach?
5. Interpretacja indywidualna jako sposób na ocenę czy dany wydatek może stanowić koszt uzyskania przychodu.
a. Przypomnienie – czym jest i jakie korzyści daje posiadanie interpretacji podatkowej wydanej we własnej sprawie?
b. Kiedy interpretacja podatkowa może zaszkodzić?
c. Na co należy zwracać czytając interpretacje indywidualne wydane w sprawach innych podatników?
6. Nieoczywiste wydatki uznane za koszt uzyskania przychodu.
a. Przykłady najciekawszych interpretacji podatkowych i orzeczeń sądów administracyjnych. Najczęściej występujące koszty uzyskania przychodu w przedsiębiorstwie.
7. Przykłady niekonsekwencji organów podatkowych i sądów administracyjnych – które wydatki niewątpliwie związane z prowadzoną działalnością kwestionuje fiskus.
"
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string(766) "
Cena bez abonamentu:
99 PLN + VAT
Czas trwania:
2 godziny 49 minuty
Certyfikat:
Tak
Materiały:
Tak
"
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["name"]=>
string(40) "Spółka cywilna - prawo, podatki i ZUS"
["content"]=>
string(4238) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Spółka cywilna jest rodzajem umowy regulującej zasady współpracy jej stron, czyli wspólników. W odróżnieniu od umów spółek prawa handlowego, umowa spółki cywilnej regulowana jest przepisami Kodeksu cywilnego. W trakcie szkolenia przestawione zostaną przepisy Kodeksu Cywilnego w zakresie spólki cywilnej, w tym najnowsze wyjaśnienia, analizy czy komentarze z zakresu prawa podatkowego i ZUS. Prowadząca zapozna uczestników z konsekwencjami zakładania spółki cywilnej, prowadzenia spraw i reprezentacji w spółce cywilnej oraz likwidacji spółki cywilnej, w tym z prawnymi i podatkowymi skutkami wyboru tej formy prowadzenia działalności. Szkolenie będzie obejmowało równie porównanie przepisów o spółce cywilnej z przepisami o spółkach osobowych i kapitałowych w celu podjęcia świadomej decyzji o wyborze optymalnej formy prowadzenia działalności gospodarczej.
PROGRAM
I. Istota spółki cywilnej
1) liczba spółek cywilnych w Polsce,
2) czy spółka jest podatnikiem, a jeśłi tak - to w zakresie jaich podatków?
3) Różnice pomiędzy spółką cywilną a spółkami prawa handlowego
II. Zakładanie spółki cywilnej
1) sposoby zakładania spółki cywilnej
2) rodzaje wkładów wnoszonych do spółki cywilnej i skutki podatkowe z tym związane
3) najważniejsze postanowienia umowy spółki cywilnej
4) wspólnicy spółki cywilnej, odpowiedzialność solidarna
III. Prowadzenie spraw i reprezentacja spółki cywilnej
1) istota prowadzenia spraw spółki cywilnej
2) sposoby reprezentacji spółki cywilnej
IV. Prawa i obowiązki wspólników w spółce cywilnej, podejmowanie uchwał
V. Zmiany osobowe w spółce cywilnej – wystąpienie ze spółki, przeniesienie ogółu praw i obowiązków, spadkobiercy
VI. Zmiana umowy spółki cywilnej
1) jak zmienić umowę spółki cywilnej?
2) Data wejścia w życie zmian umowy spółki cywilnej
VII. Rozwiązanie i likwidacja spółki cywilnej
VIII. Skutki podatkowe i ZUS w procesie zakładania, prowadzenia i likwidacji spółki cywilnej
IX. Najnowsze interpretacje, wyjaśnienia i orzeczenia w sprawach dotyczących spółek cywilnych
"
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["additional_info"]=>
string(764) "
Cena bez abonamentu:
99 PLN + VAT
Czas trwania:
4 godziny 5 minut
Certyfikat:
Tak
Materiały:
Tak
"
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string(4238) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Spółka cywilna jest rodzajem umowy regulującej zasady współpracy jej stron, czyli wspólników. W odróżnieniu od umów spółek prawa handlowego, umowa spółki cywilnej regulowana jest przepisami Kodeksu cywilnego. W trakcie szkolenia przestawione zostaną przepisy Kodeksu Cywilnego w zakresie spólki cywilnej, w tym najnowsze wyjaśnienia, analizy czy komentarze z zakresu prawa podatkowego i ZUS. Prowadząca zapozna uczestników z konsekwencjami zakładania spółki cywilnej, prowadzenia spraw i reprezentacji w spółce cywilnej oraz likwidacji spółki cywilnej, w tym z prawnymi i podatkowymi skutkami wyboru tej formy prowadzenia działalności. Szkolenie będzie obejmowało równie porównanie przepisów o spółce cywilnej z przepisami o spółkach osobowych i kapitałowych w celu podjęcia świadomej decyzji o wyborze optymalnej formy prowadzenia działalności gospodarczej.
PROGRAM
I. Istota spółki cywilnej
1) liczba spółek cywilnych w Polsce,
2) czy spółka jest podatnikiem, a jeśłi tak - to w zakresie jaich podatków?
3) Różnice pomiędzy spółką cywilną a spółkami prawa handlowego
II. Zakładanie spółki cywilnej
1) sposoby zakładania spółki cywilnej
2) rodzaje wkładów wnoszonych do spółki cywilnej i skutki podatkowe z tym związane
3) najważniejsze postanowienia umowy spółki cywilnej
4) wspólnicy spółki cywilnej, odpowiedzialność solidarna
III. Prowadzenie spraw i reprezentacja spółki cywilnej
1) istota prowadzenia spraw spółki cywilnej
2) sposoby reprezentacji spółki cywilnej
IV. Prawa i obowiązki wspólników w spółce cywilnej, podejmowanie uchwał
V. Zmiany osobowe w spółce cywilnej – wystąpienie ze spółki, przeniesienie ogółu praw i obowiązków, spadkobiercy
VI. Zmiana umowy spółki cywilnej
1) jak zmienić umowę spółki cywilnej?
2) Data wejścia w życie zmian umowy spółki cywilnej
VII. Rozwiązanie i likwidacja spółki cywilnej
VIII. Skutki podatkowe i ZUS w procesie zakładania, prowadzenia i likwidacji spółki cywilnej
IX. Najnowsze interpretacje, wyjaśnienia i orzeczenia w sprawach dotyczących spółek cywilnych
"
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Cena bez abonamentu:
99 PLN + VAT
Czas trwania:
4 godziny 5 minut
Certyfikat:
Tak
Materiały:
Tak
"
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string(2) "id"
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string(5) "email"
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string(10) "created_at"
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["accessToken":protected]=>
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bool(false)
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["name"]=>
string(47) "Benefity dla pracowników i współpracowników"
["content"]=>
string(4769) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Celem szkolenia jest kompleksowe omówienie opodatkowania w CIT i PIT oraz VAT, przekazywania różnego rodzaju benefitów dla pracowników / współpracowników (UoP, zlecenie, dzieło, B2B).
Podczas szkolenie omówimy najczęściej występujące przypadki benefitów oraz najnowsze interpretacje organów podatkowych i orzeczenia sądów administracyjnych.
PROGRAM
1) Zasady ogólne
a) Benefity dla pracowników vs benefity dla współpracowników –podstawowe różnice.
b) Benefity a koszty podatkowe w CIT i PIT.
c) Benefity a przychód podatkowy w PIT.
d) Zwolnienia na gruncie PIT.
e) Benefity a prawo do odliczenia podatku naliczonego VAT.
f) Benefity a obowiązek naliczenia podatku należnego VAT.
2) Rodzaje benefitów (każdy przypadek omawiamy z perspektywy statusu odbiorcy – pracownik/ współpracownik oraz z rozbiciem na poszczególne podatki – CIT/PIT/VAT)
a) imprezy integracyjne i okolicznościowe, jubileusz firmy,
b) spotkania i lunche z kontrahentami,
c) szkolenia, narady i konferencje,
d) podnoszenie kwalifikacji zawodowych, w tym studia podyplomowe i kursy językowe
e) podróże służbowe,
f) samochody służbowe
g) zakwaterowanie,
h) artykuły spożywcze (owoce, napoje itp.), w tym owocowe czwartki
i) pakiety kafateryjne,
j) posiłki profilaktyczne,
k) prezenty (w tym okolicznościowe),
l) podróże służbowe,
m) karty sportowe;
n) abonamenty medyczne w tym medycyna pracy,
o) dodatkowe ubezpieczenia,
p) dofinansowanie do okularów / soczewek kontaktowych,
q) świadczenia wynikające z przepisów BHP,
r) odzież dla pracowników / współpracowników,
s) świadczenia socjalne i wynikające z ZFŚS,
t) dofinansowanie do wypoczynku,
u) odzież dla pracowników / współpracowników,
v) ekwiwalent za pranie odzieży roboczej,
w) nekrologi, wieńce, kwiaty.
3) Inne „ciekawe” benefity dla pracowników
a) konkursy,
b) bilety do kina / teatru,
c) nony i karty przedpłacone,
d) lekcje tenisa / zajęcia sportowe, siłownia
e) lekcje jogi, masaże, i pole dance,
f) konsole do gier, piłkarzyki,
4) Dyskusja i Q&A
"
["description"]=>
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["additional_info"]=>
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Cena bez abonamentu:
99 PLN + VAT
Czas trwania:
2 godziny 13 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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["content"]=>
string(4769) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Celem szkolenia jest kompleksowe omówienie opodatkowania w CIT i PIT oraz VAT, przekazywania różnego rodzaju benefitów dla pracowników / współpracowników (UoP, zlecenie, dzieło, B2B).
Podczas szkolenie omówimy najczęściej występujące przypadki benefitów oraz najnowsze interpretacje organów podatkowych i orzeczenia sądów administracyjnych.
PROGRAM
1) Zasady ogólne
a) Benefity dla pracowników vs benefity dla współpracowników –podstawowe różnice.
b) Benefity a koszty podatkowe w CIT i PIT.
c) Benefity a przychód podatkowy w PIT.
d) Zwolnienia na gruncie PIT.
e) Benefity a prawo do odliczenia podatku naliczonego VAT.
f) Benefity a obowiązek naliczenia podatku należnego VAT.
2) Rodzaje benefitów (każdy przypadek omawiamy z perspektywy statusu odbiorcy – pracownik/ współpracownik oraz z rozbiciem na poszczególne podatki – CIT/PIT/VAT)
a) imprezy integracyjne i okolicznościowe, jubileusz firmy,
b) spotkania i lunche z kontrahentami,
c) szkolenia, narady i konferencje,
d) podnoszenie kwalifikacji zawodowych, w tym studia podyplomowe i kursy językowe
e) podróże służbowe,
f) samochody służbowe
g) zakwaterowanie,
h) artykuły spożywcze (owoce, napoje itp.), w tym owocowe czwartki
i) pakiety kafateryjne,
j) posiłki profilaktyczne,
k) prezenty (w tym okolicznościowe),
l) podróże służbowe,
m) karty sportowe;
n) abonamenty medyczne w tym medycyna pracy,
o) dodatkowe ubezpieczenia,
p) dofinansowanie do okularów / soczewek kontaktowych,
q) świadczenia wynikające z przepisów BHP,
r) odzież dla pracowników / współpracowników,
s) świadczenia socjalne i wynikające z ZFŚS,
t) dofinansowanie do wypoczynku,
u) odzież dla pracowników / współpracowników,
v) ekwiwalent za pranie odzieży roboczej,
w) nekrologi, wieńce, kwiaty.
3) Inne „ciekawe” benefity dla pracowników
a) konkursy,
b) bilety do kina / teatru,
c) nony i karty przedpłacone,
d) lekcje tenisa / zajęcia sportowe, siłownia
e) lekcje jogi, masaże, i pole dance,
f) konsole do gier, piłkarzyki,
4) Dyskusja i Q&A
"
["description"]=>
string(0) ""
["additional_info"]=>
string(765) "
Cena bez abonamentu:
99 PLN + VAT
Czas trwania:
2 godziny 13 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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}
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[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) {
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["mediaCollections"]=>
array(0) {
}
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bool(false)
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[4]=>
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["keyType":protected]=>
string(3) "int"
["incrementing"]=>
bool(true)
["with":protected]=>
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}
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["escapeWhenCastingToString":protected]=>
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array(28) {
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int(49125)
["slug"]=>
string(74) "leasing-w-prawie-bilansowym-w-tym-wg-mssf-16-perspektywa-korzystajacego786"
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["tax_id"]=>
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int(3)
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["created_at"]=>
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["starts_at"]=>
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string(19) "2025-04-11 16:12:00"
["is_visible"]=>
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["finish_at"]=>
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["limit_of_participants"]=>
NULL
["workshop_days"]=>
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["statute"]=>
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["mobile_app_only"]=>
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}
["original":protected]=>
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["subscription_id"]=>
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["room_id"]=>
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["promotional_price"]=>
NULL
["promotional_price_starts_at"]=>
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["starts_at"]=>
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string(19) "2025-04-11 16:12:00"
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string(1) "0"
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NULL
["only_with_subscription"]=>
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string(1983) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Umowy leasingu są coraz popularniejszym sposobem finasowania działalności. Ich rozpoznanie lub nie ma znaczący wpływ na ocenę sytuacji finansowej podmiotu i jego zadłużenie. Ujmowanie umów nie jest łatwe ponieważ są odmienne regulacje na różnych płaszczyznach prawnych. W czasie szkolenia dokonane zostanie porównanie regulacji i omówienie konsekwencji z nich wynikających.
PROGRAM
1. Klasyfikacja leasingu wg prawa cywilnego oraz bilansowego Ustawa a MSSF 16
2. Możliwość stosowania uproszczenia – uor a MSSF
3. Identyfikacja elementów leasingowych i nie leasingowych – czy najem jest de facto leasingiem
4. Łączenie i podział umów
5. Ujęcie i wycena leasingu w sprawozdaniu finansowego leasingobiorcy
6. Ujmowanie zobowiązań
7. Ujmowanie i wycena aktywów ujętych w oparciu o umowy leasingu
8. Zmiana umowy leasingu a wycena zobowiązania i składnika aktywów
9. Ujawnienia nt. leasingu w sprawozdaniu
"
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Cena bez abonamentu:
99 PLN + VAT
Czas trwania:
4 godziny 13 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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OPIS SZKOLENIA
Umowy leasingu są coraz popularniejszym sposobem finasowania działalności. Ich rozpoznanie lub nie ma znaczący wpływ na ocenę sytuacji finansowej podmiotu i jego zadłużenie. Ujmowanie umów nie jest łatwe ponieważ są odmienne regulacje na różnych płaszczyznach prawnych. W czasie szkolenia dokonane zostanie porównanie regulacji i omówienie konsekwencji z nich wynikających.
PROGRAM
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2. Możliwość stosowania uproszczenia – uor a MSSF
3. Identyfikacja elementów leasingowych i nie leasingowych – czy najem jest de facto leasingiem
4. Łączenie i podział umów
5. Ujęcie i wycena leasingu w sprawozdaniu finansowego leasingobiorcy
6. Ujmowanie zobowiązań
7. Ujmowanie i wycena aktywów ujętych w oparciu o umowy leasingu
8. Zmiana umowy leasingu a wycena zobowiązania i składnika aktywów
9. Ujawnienia nt. leasingu w sprawozdaniu
"
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Cena bez abonamentu:
99 PLN + VAT
Czas trwania:
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Certyfikat:
Tak
Materiały:
Tak
"
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Celem szkolenia jest omówienie kwestii związanych z rozliczeniem rocznym osób fizycznych ze szczególnym uwzględnieniem ulg podatkowych.
Grupa docelowa: księgowi, pracownicy biur rachunkowych, przedsiębiorcy oraz inne osoby zajmujące się podatkami.
PROGRAM
1. Jaki formularz podatkowy -PIT-37, PIT-36, PIT-28, PIT-36L, PIT- 38, PIT-39, DSF-1
2. Wspólne rozliczenie z małżonkiem
3. Wspólne rozliczenie jako osoba samotnie wychowująca dzieci
4. Dochody uzyskane za granicą a wykazanie w polskim zeznaniu podatkowym
5. Ulgi w PIT-11 a rozliczenie roczne
a. Ulga dla seniora w PIT-11 a rozliczenie roczne
b. Ulga dla młodych a rozliczenie roczne
6. Odliczenia od dochodu:
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b. Składki ZUS
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f. Ulga na IKZE;
g. Ulga termomodernizacyjna;
h. Składki członkowskie na rzecz związków zawodowych;
i. Ulga na zabytki.
7. Odliczenia od podatku:
a. Ulga na dzieci (ulga prorodzinna);
b. Ulga abolicyjna.
8. Ulga dla zatrudniających żołnierzy WOT
9. Danina solidarnościowa
10. e-PIT
11. Najczęstsze błędy popełniane przy rozliczaniu PIT.
12. Termin zwrotu podatku.
"
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Cena bez abonamentu:
99 PLN + VAT
Czas trwania:
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Certyfikat:
Tak
Materiały:
Tak
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Celem szkolenia jest omówienie kwestii związanych z rozliczeniem rocznym osób fizycznych ze szczególnym uwzględnieniem ulg podatkowych.
Grupa docelowa: księgowi, pracownicy biur rachunkowych, przedsiębiorcy oraz inne osoby zajmujące się podatkami.
PROGRAM
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"
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"
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string(4) "type"
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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(10) "first_name"
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string(9) "last_name"
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string(5) "email"
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string(6) "status"
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string(16) "allow_newsletter"
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string(11) "facebook_id"
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string(9) "google_id"
}
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array(5) {
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string(2) "id"
[1]=>
string(10) "first_name"
[2]=>
string(9) "last_name"
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string(5) "email"
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string(10) "created_at"
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["accessToken":protected]=>
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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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bool(false)
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bool(false)
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array(0) {
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}
}
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["items":protected]=>
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[0]=>
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string(20) "product_translations"
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array(7) {
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int(49111)
["product_id"]=>
int(49111)
["locale"]=>
string(2) "pl"
["name"]=>
string(38) "E-Doręczenia – co należy wiedzieć"
["content"]=>
string(1922) "FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przybliżenie Uczestnikom w najważniejszych kwestii związanych z problematyką e-doręczeń.
PROGRAM
I. Wprowadzenie
1. Cel wprowadzania systemu e-doręczeń;
2. Podstawy wprowadzenia e-doręczeń w Polsce;
3. Czym są e-doręczenia?
II. Harmonogram wprowadzania e-doręczeń
1. Zmiany we terminach wprowadzenia obowiązku wdrożenia e-doręczeń;
2. Aktualny harmonogram wdrażania systemu e-doręczeń;
III. Charakterystyka e-doręczeń, rodzaje e-doręczeń i obowiązki
1. Zasady dot. stosowania e-doręczeń, w tym adresu do doręczeń elektronicznych i elektronicznej skrzynki doręczeń;
2. Skutki prawne stosowania doręczeń elektronicznych;
3. Kim jest operator wyznaczony?
4. Baza adresów elektronicznych;
5. EPUAP a e-doręczenia;
6. E-doręczenia a usługa hybrydowa;
7. Sankcje za uchybienie obowiązkom w zakresie e-doręczeń
IV. E-doręczenia – praktyczne aspekty
1. E-doręczenia w kontaktach z organami i instytucjami publicznymi;
2. E-doręczenia w obrocie gospodarczym;
3. E-doręczenia w postępowaniach sądowych;
4. E-doręczenia w obrocie konsumenckim.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(767) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
3 godzina 27 minuty
Certyfikat:
TAK
Materiały:
Tak
"
}
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array(7) {
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string(38) "E-Doręczenia – co należy wiedzieć"
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string(1922) "FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przybliżenie Uczestnikom w najważniejszych kwestii związanych z problematyką e-doręczeń.
PROGRAM
I. Wprowadzenie
1. Cel wprowadzania systemu e-doręczeń;
2. Podstawy wprowadzenia e-doręczeń w Polsce;
3. Czym są e-doręczenia?
II. Harmonogram wprowadzania e-doręczeń
1. Zmiany we terminach wprowadzenia obowiązku wdrożenia e-doręczeń;
2. Aktualny harmonogram wdrażania systemu e-doręczeń;
III. Charakterystyka e-doręczeń, rodzaje e-doręczeń i obowiązki
1. Zasady dot. stosowania e-doręczeń, w tym adresu do doręczeń elektronicznych i elektronicznej skrzynki doręczeń;
2. Skutki prawne stosowania doręczeń elektronicznych;
3. Kim jest operator wyznaczony?
4. Baza adresów elektronicznych;
5. EPUAP a e-doręczenia;
6. E-doręczenia a usługa hybrydowa;
7. Sankcje za uchybienie obowiązkom w zakresie e-doręczeń
IV. E-doręczenia – praktyczne aspekty
1. E-doręczenia w kontaktach z organami i instytucjami publicznymi;
2. E-doręczenia w obrocie gospodarczym;
3. E-doręczenia w postępowaniach sądowych;
4. E-doręczenia w obrocie konsumenckim.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(767) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
3 godzina 27 minuty
Certyfikat:
TAK
Materiały:
Tak
"
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OPIS SZKOLENIA
Celem szkolenia jest zwrócenie uwagi iż ujmowanie rzeczowych aktywów opiera się nie tylko na MSR 16 ale też na wielu innych regulacjach MSSF/MSR.
PROGRAM
1. Regulacje prawne w zakresie środków trwałych w tym MSR z uwzględnieniem MSR 16 MSR 23 i MSR 20, MSR 36 MSSF 5
2. Kryteria ujmowania rzeczowych aktywów trwałych
3. Zasady ujmowania początkowego – kiedy składnik jest zdatny i kompletny
4. Wycena rzeczowych aktywów trwałych na dzień ich pierwszego ujęcia w przypadku różnych sytuacji
5. Koszty finansowania zewnętrznego (Zakres kosztów finansowania zewnętrznego, Ujmowanie kosztów finansowania zewnętrznego, Alokacja kosztów finansowania zewnętrznego o charakterze ogólnym i do poszczególnych aktywów)
6. Ujmowanie dotacji i dofinansowań
7. Nakłady w trakcie użytkowania – remonty a ulepszenia
8. Wycena rzeczowych aktywów trwałych na dzień bilansowy
9. Amortyzacja i jej aktualizacja
10. Problematyka utraty wartości
11. Zakres ujawnień dotyczących rzeczowych aktywów trwałych w sprawozdaniach finansowych
"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
3 godziny 54 minuty
Certyfikat:
Tak
Materiały:
Tak
"
}
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OPIS SZKOLENIA
Celem szkolenia jest zwrócenie uwagi iż ujmowanie rzeczowych aktywów opiera się nie tylko na MSR 16 ale też na wielu innych regulacjach MSSF/MSR.
PROGRAM
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2. Kryteria ujmowania rzeczowych aktywów trwałych
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5. Koszty finansowania zewnętrznego (Zakres kosztów finansowania zewnętrznego, Ujmowanie kosztów finansowania zewnętrznego, Alokacja kosztów finansowania zewnętrznego o charakterze ogólnym i do poszczególnych aktywów)
6. Ujmowanie dotacji i dofinansowań
7. Nakłady w trakcie użytkowania – remonty a ulepszenia
8. Wycena rzeczowych aktywów trwałych na dzień bilansowy
9. Amortyzacja i jej aktualizacja
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"
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Tak
Materiały:
Tak
"
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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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bool(false)
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bool(false)
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array(0) {
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[1]=>
object(SCTeam\Auth\Models\User)#2927 (46) {
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string(5) "pgsql"
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string(5) "users"
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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)
["attributes":protected]=>
array(36) {
["id"]=>
int(6447)
["username"]=>
NULL
["first_name"]=>
string(9) "Agnieszka"
["last_name"]=>
string(19) "Fijałkowska-Wocial"
["email"]=>
string(29) "agnieszka.fijalkowska@ltca.pl"
["phone"]=>
NULL
["mobile_phone"]=>
NULL
["status"]=>
bool(true)
["email_verified_at"]=>
NULL
["password"]=>
string(34) "$P$Bhf8KqtreA60oKujBbQyjpVZTSHWjM0"
["allow_newsletter"]=>
bool(true)
["api_token"]=>
string(60) "$2y$10$fibY1hFsE27miFf1QSvxcu.xp6kTCxxIumT6T1Jo6oLnH57OqJATu"
["facebook_id"]=>
NULL
["google_id"]=>
NULL
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NULL
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string(19) "2023-04-21 17:27:00"
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["deleted_at"]=>
NULL
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NULL
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NULL
["description"]=>
string(958) "Agnieszka jest doradcą podatkowym oraz managerem w Kancelarii LTCA
Ukończyła prawo na Uniwersytecie Warszawskim oraz zdobyła uprawnienia doradcy podatkowego.
Posiada wieloletnie doświadczenie zawodowe, w tym również w organach administracji skarbowej, gdzie zajmowała się prowadzeniem oraz nadzorowaniem postępowań podatkowych w zakresie podatku dochodowego od osób fizycznych oraz podatku dochodowego od osób prawnych.
W ramach Kancelarii LTCA koncentruje się na doradztwie z zakresu podatków dochodowych. Uczestniczy w projektach obejmujących bieżące doradztwo podatkowe, procesy restrukturyzacyjne, audyty podatkowe.
Reprezentuje klientów w toku postępowań podatkowych oraz postępowań przed sądami administracyjnymi.
"
["to_be_logged_out"]=>
bool(false)
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NULL
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NULL
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NULL
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string(72) "https://www.linkedin.com/in/agnieszka-fija%C5%82kowska-wocial-b39751236/"
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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
["hubspot_contact_id"]=>
NULL
}
["original":protected]=>
array(38) {
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int(6447)
["username"]=>
NULL
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NULL
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NULL
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bool(true)
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NULL
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bool(true)
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["facebook_id"]=>
NULL
["google_id"]=>
NULL
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NULL
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string(19) "2023-04-21 17:27:00"
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NULL
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NULL
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NULL
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string(958) "Agnieszka jest doradcą podatkowym oraz managerem w Kancelarii LTCA
Ukończyła prawo na Uniwersytecie Warszawskim oraz zdobyła uprawnienia doradcy podatkowego.
Posiada wieloletnie doświadczenie zawodowe, w tym również w organach administracji skarbowej, gdzie zajmowała się prowadzeniem oraz nadzorowaniem postępowań podatkowych w zakresie podatku dochodowego od osób fizycznych oraz podatku dochodowego od osób prawnych.
W ramach Kancelarii LTCA koncentruje się na doradztwie z zakresu podatków dochodowych. Uczestniczy w projektach obejmujących bieżące doradztwo podatkowe, procesy restrukturyzacyjne, audyty podatkowe.
Reprezentuje klientów w toku postępowań podatkowych oraz postępowań przed sądami administracyjnymi.
"
["to_be_logged_out"]=>
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NULL
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string(47) "photos/agnieszka_fijalkowska-wocial_500x500.png"
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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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NULL
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int(49092)
["pivot_author_id"]=>
int(6447)
}
["changes":protected]=>
array(0) {
}
["casts":protected]=>
array(6) {
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string(8) "datetime"
["two_factor_expires_at"]=>
string(8) "datetime"
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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"
}
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}
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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) {
}
["observables":protected]=>
array(3) {
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string(16) "createdWithMetas"
[1]=>
string(16) "updatedWithMetas"
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string(14) "savedWithMetas"
}
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array(1) {
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object(Illuminate\Database\Eloquent\Relations\Pivot)#2950 (33) {
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NULL
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string(2) "id"
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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) {
["connection":protected]=>
NULL
["table":protected]=>
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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["starts_at"]=>
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string(8) "datetime"
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string(5) "array"
["mobile_app_only"]=>
string(7) "boolean"
["deleted_at"]=>
string(8) "datetime"
}
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}
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array(0) {
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array(0) {
}
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NULL
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array(3) {
[0]=>
string(9) "image_url"
[1]=>
string(3) "url"
[2]=>
string(12) "legal_status"
}
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array(0) {
}
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array(3) {
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string(16) "createdWithMetas"
[1]=>
string(16) "updatedWithMetas"
[2]=>
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}
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array(0) {
}
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array(1) {
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string(2) "id"
}
["__metaData":protected]=>
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}
["revisionPresenter":protected]=>
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["sortable":protected]=>
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string(2) "id"
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string(4) "slug"
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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) {
}
["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) {
}
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array(0) {
}
["deletePreservingMedia":protected]=>
bool(false)
["unAttachedMediaLibraryItems":protected]=>
array(0) {
}
}
}
["escapeWhenCastingToString":protected]=>
bool(false)
}
["translations"]=>
object(Illuminate\Database\Eloquent\Collection)#2978 (2) {
["items":protected]=>
array(1) {
[0]=>
object(SCTeam\Products\Models\ProductTranslation)#2881 (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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["perPage":protected]=>
int(15)
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bool(true)
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bool(false)
["escapeWhenCastingToString":protected]=>
bool(false)
["attributes":protected]=>
array(7) {
["id"]=>
int(49092)
["product_id"]=>
int(49092)
["locale"]=>
string(2) "pl"
["name"]=>
string(44) "OPODATKOWANIE NAJMU NIERUCHOMOŚCI PIT I VAT"
["content"]=>
string(2111) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Celem szkolenia jest kompleksowe omówienie problematyki PIT i VAT związanej z najmem nieruchomości.
Szkolenie obejmuje zagadnienia, które zostały wybrane na bazie naszej wieloletniej praktyki.
Skupiamy się na poszczególnych zagadnieniach, omawiając regulacje ustawowe oraz najnowsze interpretacje organów podatkowych i orzeczenia sądów administracyjnych.
Grupa docelowa: księgowi, pracownicy biur rachunkowych, przedsiębiorcy oraz inne osoby zajmujące się podatkami.
PROGRAM
PIT:
a) Opodatkowanie najmu prywatnego.
b) Kiedy najem będzie działalnością gospodarczą?
c) Wynajem nieruchomości – zasady rozpoznawania przychodów i kosztów podatkowych.
d) Co może być kosztem przy najmie?
e) Amortyzacja nieruchomości przeznaczonych na wynajem na gruncie PIT i CIT.
VAT:
a) Wynajem nieruchomości a stawka VAT.
b) Refakturowanie mediów.
c) Moment powstania obowiązku podatkowego VAT.
d) Wpływ najmu prywatnego na zwolnienie podmiotowe VAT.
e) Prawo do odliczenia podatku naliczonego przy wynajmie.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(766) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
2 godziny 47 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
["original":protected]=>
array(7) {
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int(49092)
["product_id"]=>
int(49092)
["locale"]=>
string(2) "pl"
["name"]=>
string(44) "OPODATKOWANIE NAJMU NIERUCHOMOŚCI PIT I VAT"
["content"]=>
string(2111) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Celem szkolenia jest kompleksowe omówienie problematyki PIT i VAT związanej z najmem nieruchomości.
Szkolenie obejmuje zagadnienia, które zostały wybrane na bazie naszej wieloletniej praktyki.
Skupiamy się na poszczególnych zagadnieniach, omawiając regulacje ustawowe oraz najnowsze interpretacje organów podatkowych i orzeczenia sądów administracyjnych.
Grupa docelowa: księgowi, pracownicy biur rachunkowych, przedsiębiorcy oraz inne osoby zajmujące się podatkami.
PROGRAM
PIT:
a) Opodatkowanie najmu prywatnego.
b) Kiedy najem będzie działalnością gospodarczą?
c) Wynajem nieruchomości – zasady rozpoznawania przychodów i kosztów podatkowych.
d) Co może być kosztem przy najmie?
e) Amortyzacja nieruchomości przeznaczonych na wynajem na gruncie PIT i CIT.
VAT:
a) Wynajem nieruchomości a stawka VAT.
b) Refakturowanie mediów.
c) Moment powstania obowiązku podatkowego VAT.
d) Wpływ najmu prywatnego na zwolnienie podmiotowe VAT.
e) Prawo do odliczenia podatku naliczonego przy wynajmie.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(766) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
2 godziny 47 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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}
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bool(false)
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}
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string(4) "name"
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}
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array(1) {
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string(1) "*"
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bool(true)
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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
["__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(7) "content"
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}
["revisionPresenter":protected]=>
string(44) "SCTeam\Products\Presenters\Revisions\Product"
["sortable":protected]=>
array(7) {
[0]=>
string(2) "id"
[1]=>
string(4) "slug"
[2]=>
string(5) "price"
[3]=>
string(9) "starts_at"
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string(5) "pgsql"
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["content"]=>
string(3431) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Spółka komandytowa jest osobową spółką prawa handlowego, mającą na celu prowadzenie przedsiębiorstwa pod własną firmą, w której wobec wierzycieli za zobowiązania spółki co najmniej jeden wspólnik odpowiada bez ograniczenia (komplementariusz), a odpowiedzialność co najmniej jednego wspólnika (komandytariusza) jest ograniczona. W trakcie szkolenia przestawione zostaną przepisy Kodeksu spółek handlowych dotyczące spółki komandytowej, w tym najnowsze wyjaśnienia, analizy czy komentarze z zakresu prawa podatkowego i ZUS. Prowadząca zapozna uczestników z konsekwencjami zakładania czy prowadzenia spraw i reprezentacji w spółce komandytowej, w tym z prawnymi i podatkowymi skutkami wyboru tej formy prowadzenia działalności. Szkolenie będzie obejmowało równie porównanie przepisów o spółce komandytowej z przepisami o innych spółkach osobowych i kapitałowych w celu podjęcia świadomej decyzji o wyborze optymalnej formy prowadzenia działalności gospodarczej.
PROGRAM
1. Istota spółki komandytowej
1) popularność spółki komandytowej w Polsce,
2) Spółka komandytowa podatnikiem CIT – daty, przepisy przejściowe
3) Różnice pomiędzy spółką komandytową i spółką jawną
2. Zakładanie spółki komandytowej
1) sposoby zakładania spółki komandytowej
2) rodzaje wkładów wnoszonych do spółki komandytowej i skutki podatkowe z tym związane
3) suma komandytowa
4) najważniejsze postanowienia umowy spółki komandytowej
5) wspólnicy spółki komandytowej – komandytariusze i komplementariusze
3. Prowadzenie spraw i reprezentacja spółki komandytowej
1) istota prowadzenia spraw spółki komandytowej
2) sposoby reprezentacji spółki komandytowej
4. Prawa i obowiązki wspólników w spółce komandytowej, podejmowanie uchwał
5. Zmiany osobowe w spółce komandytowej – wystąpienie ze spółki, przeniesienie ogółu praw i obowiązków, zmniejszenie udziału kapitałowego
6. Zmiana umowy spółki komandytowej
1) jak zmienić umowę spółki komandytowej?
2) czy zmiany umowy trzeba ujawniać?
3) KRS i CRBR
4) Data wejścia w życie zmian umowy spółki komandytowej
7. Rozwiązanie i likwidacja spółki komandytowej
8. Skutki podatkowe i ZUS w procesie zakładania, prowadzenia i likwidacji spółki komandytowej
9. Najnowsze interpretacje, wyjaśnienia i orzeczenia w sprawach dotyczących spółek komandytowych
"
["description"]=>
string(0) ""
["additional_info"]=>
string(767) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
4 godziny 33 minuty
Certyfikat:
Tak
Materiały:
Tak
"
}
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OPIS SZKOLENIA
Spółka komandytowa jest osobową spółką prawa handlowego, mającą na celu prowadzenie przedsiębiorstwa pod własną firmą, w której wobec wierzycieli za zobowiązania spółki co najmniej jeden wspólnik odpowiada bez ograniczenia (komplementariusz), a odpowiedzialność co najmniej jednego wspólnika (komandytariusza) jest ograniczona. W trakcie szkolenia przestawione zostaną przepisy Kodeksu spółek handlowych dotyczące spółki komandytowej, w tym najnowsze wyjaśnienia, analizy czy komentarze z zakresu prawa podatkowego i ZUS. Prowadząca zapozna uczestników z konsekwencjami zakładania czy prowadzenia spraw i reprezentacji w spółce komandytowej, w tym z prawnymi i podatkowymi skutkami wyboru tej formy prowadzenia działalności. Szkolenie będzie obejmowało równie porównanie przepisów o spółce komandytowej z przepisami o innych spółkach osobowych i kapitałowych w celu podjęcia świadomej decyzji o wyborze optymalnej formy prowadzenia działalności gospodarczej.
PROGRAM
1. Istota spółki komandytowej
1) popularność spółki komandytowej w Polsce,
2) Spółka komandytowa podatnikiem CIT – daty, przepisy przejściowe
3) Różnice pomiędzy spółką komandytową i spółką jawną
2. Zakładanie spółki komandytowej
1) sposoby zakładania spółki komandytowej
2) rodzaje wkładów wnoszonych do spółki komandytowej i skutki podatkowe z tym związane
3) suma komandytowa
4) najważniejsze postanowienia umowy spółki komandytowej
5) wspólnicy spółki komandytowej – komandytariusze i komplementariusze
3. Prowadzenie spraw i reprezentacja spółki komandytowej
1) istota prowadzenia spraw spółki komandytowej
2) sposoby reprezentacji spółki komandytowej
4. Prawa i obowiązki wspólników w spółce komandytowej, podejmowanie uchwał
5. Zmiany osobowe w spółce komandytowej – wystąpienie ze spółki, przeniesienie ogółu praw i obowiązków, zmniejszenie udziału kapitałowego
6. Zmiana umowy spółki komandytowej
1) jak zmienić umowę spółki komandytowej?
2) czy zmiany umowy trzeba ujawniać?
3) KRS i CRBR
4) Data wejścia w życie zmian umowy spółki komandytowej
7. Rozwiązanie i likwidacja spółki komandytowej
8. Skutki podatkowe i ZUS w procesie zakładania, prowadzenia i likwidacji spółki komandytowej
9. Najnowsze interpretacje, wyjaśnienia i orzeczenia w sprawach dotyczących spółek komandytowych
"
["description"]=>
string(0) ""
["additional_info"]=>
string(767) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
4 godziny 33 minuty
Certyfikat:
Tak
Materiały:
Tak
"
}
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["revisionPresenter":protected]=>
string(44) "SCTeam\Products\Presenters\Revisions\Product"
["sortable":protected]=>
array(7) {
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[3]=>
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[4]=>
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[6]=>
string(32) "clickMeetingConference.starts_at"
}
["metaTable":protected]=>
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["defaultLocale":protected]=>
NULL
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array(0) {
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string(41) "SCTeam\Products\Models\ProductTranslation"
}
[11]=>
object(App\Models\Product)#3231 (46) {
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string(2) "id"
["keyType":protected]=>
string(3) "int"
["incrementing"]=>
bool(true)
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array(3) {
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[2]=>
string(10) "attributes"
}
["withCount":protected]=>
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int(15)
["exists"]=>
bool(true)
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bool(false)
["escapeWhenCastingToString":protected]=>
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array(28) {
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int(49089)
["slug"]=>
string(70) "kalkulacja-cit-za-2024-r-na-co-zwrocic-uwage-przy-wypelnianiu-cit-8935"
["price"]=>
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["tax_id"]=>
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["type"]=>
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["deleted_at"]=>
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["created_at"]=>
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["subscription_id"]=>
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["room_id"]=>
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["statute"]=>
int(0)
["require_admin_confirmation"]=>
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["mobile_app_only"]=>
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}
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array(28) {
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string(70) "kalkulacja-cit-za-2024-r-na-co-zwrocic-uwage-przy-wypelnianiu-cit-8935"
["price"]=>
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["tax_id"]=>
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["subscription_id"]=>
NULL
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NULL
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object(SCTeam\Products\Models\ProductTranslation)#2878 (30) {
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string(20) "product_translations"
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["id"]=>
int(49089)
["product_id"]=>
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["locale"]=>
string(2) "pl"
["name"]=>
string(74) "Kalkulacja CIT za 2024 r. Na co zwrócić uwagę przy wypełnianiu CIT-8?"
["content"]=>
string(5160) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Celem szkolenia jest przekrojowe przedstawienie zagadnień podatkowych związanych z kalkulacją CIT i wypełnieniem CIT-8 za 2024 r. Podczas szkolenia, w szczególności poruszone zostaną kwestie związane z rozliczeniem podatku CIT na przełomie 2024 i 2025 r.
PROGRAM
I. Informacje ogólne w zakresie kalkulacji CIT i przejścia z wyniku księgowego na wynik podatkowy.
II. Przychody podatkowe:
1. Zasady rozliczania przychodów podatkowych na przełomie roku.
2. Określenie momentu powstania przychodu podatkowego (zasada memoriałowa, kasowa i przychody rozliczane okresowo).
3. Zaliczki i przedpłaty a przychód.
4. Szczególne rodzaje przychodów (przychody z nieodpłatnych świadczeń; przychody z refakturowania).
5. Wyodrębnienie dwóch źródeł przychodów – przychody z zysków kapitałowych i z innych źródeł.
III. Koszty uzyskania przychodów:
1. Moment rozpoznania kosztów podatkowych na przełomie roku.
2. Koszty bezpośrednie – rodzaje oraz zasady rozliczenia w czasie.
3. Koszty pośrednie – zasady kwalifikacji i rozliczenia na przełomie roku.
4. Przypisanie kosztów do dwóch źródeł przychodów.
IV. Moment dokonania korekty przychodów i kosztów podatkowych.
V. Różnice (wyłączenia) trwałe – najczęstsze przypadki oraz zasady rozliczenia:
1. Jakie koszty i przychody należy wyłączyć z kosztów i przychodów podatkowych: np. koszty reprezentacji, imprezy, alkohol, PFRON, VAT niebędący kosztem uzyskania przychodu, kary umowne, odszkodowania, kary administracyjne, grzywny, mandaty, koszty egzekucyjne / sądowe, upominki, prezenty świąteczne dla pracowników i klientów, darowizny, odsetki budżetowe, składki członkowskie, ubezpieczenia pracowników, koszty pokryte dotacjami, usługi nieprawidłowo udokumentowane, część odpisów / opłat za samochód osobowy, ubezpieczenie zw. z ww. samochodem, przekroczona kilometrówka, koszty eksploatacji samochodów osobowych, spisane należności handlowe.
VI. Różnice (wyłączenia) przejściowe – najczęstsze przypadki oraz zasady rozliczenia:
1. Jakie koszty i przychody należy wyłączyć z kosztów i przychodów podatkowych (różnice przejściowe): np. odsetki, niewpłacone składki na ubezpieczenia społeczne, niewypłacone wynagrodzenia dla pracowników / delegacje pracownicze, naliczone opłaty za gwarancje bankowe, odpis aktualizujący wartość należności / zapasów, rezerwy na wierzytelności / zobowiązania, amortyzacja podatkowa i bilansowa.
VII. Podatek minimalny w CIT
VIII. Hipotetyczne odsetki w kosztach uzyskania przychodów
IX. Rozliczenie ulg podatkowych w deklaracji rocznej (darowizny, ulga na złe długi, B+R i inne).
X. Rozliczenie podatkowych strat z lat ubiegłych – wybór jednej z dwóch metod rozliczenia strat i przypisanie straty do źródła przychodu.
XI. Płatności gotówkowe / biała lista / split payment a koszty – art. 15d ustawy o CIT.
XII. Stawka podatku (19% i 9%).
XIII. Zasady wypełniania deklaracji CIT-8 – na co zwrócić uwagę.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(766) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
3 godziny 30 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
["original":protected]=>
array(7) {
["id"]=>
int(49089)
["product_id"]=>
int(49089)
["locale"]=>
string(2) "pl"
["name"]=>
string(74) "Kalkulacja CIT za 2024 r. Na co zwrócić uwagę przy wypełnianiu CIT-8?"
["content"]=>
string(5160) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Celem szkolenia jest przekrojowe przedstawienie zagadnień podatkowych związanych z kalkulacją CIT i wypełnieniem CIT-8 za 2024 r. Podczas szkolenia, w szczególności poruszone zostaną kwestie związane z rozliczeniem podatku CIT na przełomie 2024 i 2025 r.
PROGRAM
I. Informacje ogólne w zakresie kalkulacji CIT i przejścia z wyniku księgowego na wynik podatkowy.
II. Przychody podatkowe:
1. Zasady rozliczania przychodów podatkowych na przełomie roku.
2. Określenie momentu powstania przychodu podatkowego (zasada memoriałowa, kasowa i przychody rozliczane okresowo).
3. Zaliczki i przedpłaty a przychód.
4. Szczególne rodzaje przychodów (przychody z nieodpłatnych świadczeń; przychody z refakturowania).
5. Wyodrębnienie dwóch źródeł przychodów – przychody z zysków kapitałowych i z innych źródeł.
III. Koszty uzyskania przychodów:
1. Moment rozpoznania kosztów podatkowych na przełomie roku.
2. Koszty bezpośrednie – rodzaje oraz zasady rozliczenia w czasie.
3. Koszty pośrednie – zasady kwalifikacji i rozliczenia na przełomie roku.
4. Przypisanie kosztów do dwóch źródeł przychodów.
IV. Moment dokonania korekty przychodów i kosztów podatkowych.
V. Różnice (wyłączenia) trwałe – najczęstsze przypadki oraz zasady rozliczenia:
1. Jakie koszty i przychody należy wyłączyć z kosztów i przychodów podatkowych: np. koszty reprezentacji, imprezy, alkohol, PFRON, VAT niebędący kosztem uzyskania przychodu, kary umowne, odszkodowania, kary administracyjne, grzywny, mandaty, koszty egzekucyjne / sądowe, upominki, prezenty świąteczne dla pracowników i klientów, darowizny, odsetki budżetowe, składki członkowskie, ubezpieczenia pracowników, koszty pokryte dotacjami, usługi nieprawidłowo udokumentowane, część odpisów / opłat za samochód osobowy, ubezpieczenie zw. z ww. samochodem, przekroczona kilometrówka, koszty eksploatacji samochodów osobowych, spisane należności handlowe.
VI. Różnice (wyłączenia) przejściowe – najczęstsze przypadki oraz zasady rozliczenia:
1. Jakie koszty i przychody należy wyłączyć z kosztów i przychodów podatkowych (różnice przejściowe): np. odsetki, niewpłacone składki na ubezpieczenia społeczne, niewypłacone wynagrodzenia dla pracowników / delegacje pracownicze, naliczone opłaty za gwarancje bankowe, odpis aktualizujący wartość należności / zapasów, rezerwy na wierzytelności / zobowiązania, amortyzacja podatkowa i bilansowa.
VII. Podatek minimalny w CIT
VIII. Hipotetyczne odsetki w kosztach uzyskania przychodów
IX. Rozliczenie ulg podatkowych w deklaracji rocznej (darowizny, ulga na złe długi, B+R i inne).
X. Rozliczenie podatkowych strat z lat ubiegłych – wybór jednej z dwóch metod rozliczenia strat i przypisanie straty do źródła przychodu.
XI. Płatności gotówkowe / biała lista / split payment a koszty – art. 15d ustawy o CIT.
XII. Stawka podatku (19% i 9%).
XIII. Zasady wypełniania deklaracji CIT-8 – na co zwrócić uwagę.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(766) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
3 godziny 30 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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[0]=>
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[1]=>
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[2]=>
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[3]=>
string(15) "additional_info"
}
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[0]=>
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string(2) "id"
}
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}
["revisionPresenter":protected]=>
string(44) "SCTeam\Products\Presenters\Revisions\Product"
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[1]=>
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[2]=>
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[3]=>
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[5]=>
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[6]=>
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}
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}
Znaleziono 449 szkoleń
