Podatki, prawo i rachunkowość
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["name"]=>
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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.
"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
3 godzina 27 minuty
Certyfikat:
TAK
Materiały:
Tak
"
}
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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;
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"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
3 godzina 27 minuty
Certyfikat:
TAK
Materiały:
Tak
"
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["name"]=>
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["content"]=>
string(2247) "FRAGMENT SZKOLENIA
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
"
["description"]=>
string(0) ""
["additional_info"]=>
string(767) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
3 godziny 54 minuty
Certyfikat:
Tak
Materiały:
Tak
"
}
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array(7) {
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["product_id"]=>
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["name"]=>
string(35) "Rzeczowe aktywa trwałe według MSR"
["content"]=>
string(2247) "FRAGMENT SZKOLENIA
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:
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Czas trwania:
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Certyfikat:
Tak
Materiały:
Tak
"
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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.
"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
2 godziny 47 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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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.
"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
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Certyfikat:
Tak
Materiały:
Tak
"
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["relations":protected]=>
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}
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object(SCTeam\Products\Models\ProductTranslation)#2821 (30) {
["connection":protected]=>
string(5) "pgsql"
["table":protected]=>
string(20) "product_translations"
["primaryKey":protected]=>
string(2) "id"
["keyType":protected]=>
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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bool(false)
["perPage":protected]=>
int(15)
["exists"]=>
bool(true)
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bool(false)
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bool(false)
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array(7) {
["id"]=>
int(49091)
["product_id"]=>
int(49091)
["locale"]=>
string(2) "pl"
["name"]=>
string(43) "Spółka komandytowa - prawo, podatki i ZUS"
["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
"
}
["original":protected]=>
array(7) {
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["locale"]=>
string(2) "pl"
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string(43) "Spółka komandytowa - prawo, podatki i ZUS"
["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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["dateFormat":protected]=>
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string(1) "*"
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["__metaData":protected]=>
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}
["revisionPresenter":protected]=>
string(44) "SCTeam\Products\Presenters\Revisions\Product"
["sortable":protected]=>
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string(2) "id"
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[2]=>
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string(9) "starts_at"
[4]=>
string(4) "type"
[5]=>
string(15) "date_of_publish"
[6]=>
string(32) "clickMeetingConference.starts_at"
}
["metaTable":protected]=>
string(13) "products_meta"
["forceDeleting":protected]=>
bool(false)
["defaultLocale":protected]=>
NULL
["mediaConversions"]=>
array(0) {
}
["mediaCollections"]=>
array(0) {
}
["deletePreservingMedia":protected]=>
bool(false)
["unAttachedMediaLibraryItems":protected]=>
array(0) {
}
["scoutMetadata":protected]=>
array(0) {
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["translationModel"]=>
string(41) "SCTeam\Products\Models\ProductTranslation"
}
[5]=>
object(App\Models\Product)#3126 (46) {
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string(2) "id"
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string(3) "int"
["incrementing"]=>
bool(true)
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string(10) "categories"
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string(4) "tags"
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string(10) "attributes"
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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"
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string(3) "199"
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["type"]=>
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["subscription_id"]=>
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["room_id"]=>
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NULL
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NULL
["workshop_days"]=>
NULL
["subscription_price"]=>
string(1) "0"
["published_to"]=>
NULL
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bool(false)
["external_link"]=>
NULL
["related_subscription_id"]=>
NULL
["statute"]=>
int(0)
["require_admin_confirmation"]=>
bool(false)
["mobile_app_only"]=>
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}
["original":protected]=>
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int(49089)
["slug"]=>
string(70) "kalkulacja-cit-za-2024-r-na-co-zwrocic-uwage-przy-wypelnianiu-cit-8935"
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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(0)
["require_admin_confirmation"]=>
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["mobile_app_only"]=>
bool(false)
}
["changes":protected]=>
array(0) {
}
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array(11) {
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string(33) "SCTeam\Products\Enums\ProductType"
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array(0) {
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["dateFormat":protected]=>
NULL
["appends":protected]=>
array(3) {
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["dispatchesEvents":protected]=>
array(0) {
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["observables":protected]=>
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array(5) {
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array(1) {
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object(SCTeam\Products\Models\ProductCategory)#3072 (34) {
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"
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string(1383) "Kajetan jest adwokatem i ekspertem z zakresu podatku VAT oraz Partnerem Kancelarii LTCA. Ukończył prawo na Uniwersytecie Warszawskim oraz aplikację adwokacką przy Okręgowej Radzie Adwokackiej w Warszawie. Doświadczenie zawodowe zdobywał m.in. w jednej z największych kancelarii prawnych w Polsce oraz w międzynarodowej kancelarii doradztwa podatkowego i restrukturyzacyjnego świadcząc usługi bieżącego doradztwa podatkowego oraz uczestnicząc w licznych audytach podatkowych. Specjalizuje się w doradztwie na rzecz Klientów działających w branży budowlanej, transportowej, produkcyjnej oraz handlowej. Obecnie jest odpowiedzialny za bieżące doradztwo prawno-podatkowe, zarówno dla Klientów krajowych, jak i zagranicznych, głównie z obszaru VAT oraz w zakresie ulg podatkowych w podatkach PIT/CIT dotyczących rozwoju i innowacyjności. Jest autorem kilkuset wniosków o wydanie interpretacji indywidualnych prawa podatkowego oraz o dokonanie klasyfikacji statystycznej towarów i usług. Autor licznych publikacji z zakresu prawa podatkowego zwłaszcza w zakresie opodatkowania VAT. Włada biegle językiem angielskim.
"
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["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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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.
"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
3 godziny 30 minut
Certyfikat:
Tak
Materiały:
Tak
"
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OPIS SZKOLENIA
Celem szkolenia jest omówienie aspektów podatkowych związanych z zamknięciem roku podatnika opodatkowanego ryczałtem od dochodów spółek.
Podczas szkolenia będzie omówione zostanie zeznanie podatkowe CIT-8E wraz z załącznikiem CIT/EZ.
Szkolenie będzie oparte o objaśnienia podatkowe Ministerstwa Finansów, najbardziej aktualne interpretacje indywidualne oraz wyroków sądów administracyjnych.
Szkolenie umożliwi uczestnikom zweryfikowanie prawidłowości sposobu postępowania przy rozliczaniu ryczałtu.
Szkolenia skupia się na problemach praktycznych, z jakimi zmagają się księgowi po wejściu w CIT Estoński
PROGRAM
1. Dochód z tytułu podzielonego zysku: moment powstania obowiązku podatkowego, kalkulacja podatku, terminy dokonania rozliczenia oraz poprawne wypełnienie deklaracji CIT-8E.
2. Dochód z tytułu ukrytych zysków:
2.1. Termin zapłaty, obowiązek podatkowy, sposób ujęcia w CIT-8E.
2.2. Aktualne wątpliwości interpretacyjne w oparciu o objaśnienia Ministerstwa Finansów, wydane interpretacje indywidualne oraz orzecznictwo sądów administracyjnych.
3. Dochód z tytułu wydatków niezwiązanych z działalnością gospodarczą.
3.1. Termin zapłaty, obowiązek podatkowy, podstawa opodatkowania, sposób ujęcia w CIT-8E.
3.2. Aktualne wątpliwości interpretacyjne w oparciu o objaśnienia Ministerstwa Finansów, wydane interpretacje indywidualne oraz orzecznictwo sądów administracyjnych.
4. Dochód z tyt. nieujawnionych operacji gospodarczych, podstawa opodatkowania, obowiązek podatkowy, termin zapłaty podatku, ujęcie w CIT-8E.
5. Stawki ryczałtu
6. Rozliczenie PIT po stronie wspólników
7. CIT/EZ - omówienie
"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
3 godziny 25 minut
Certyfikat:
Tak
Materiały:
Tak
"
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OPIS SZKOLENIA
Celem szkolenia jest omówienie aspektów podatkowych związanych z zamknięciem roku podatnika opodatkowanego ryczałtem od dochodów spółek.
Podczas szkolenia będzie omówione zostanie zeznanie podatkowe CIT-8E wraz z załącznikiem CIT/EZ.
Szkolenie będzie oparte o objaśnienia podatkowe Ministerstwa Finansów, najbardziej aktualne interpretacje indywidualne oraz wyroków sądów administracyjnych.
Szkolenie umożliwi uczestnikom zweryfikowanie prawidłowości sposobu postępowania przy rozliczaniu ryczałtu.
Szkolenia skupia się na problemach praktycznych, z jakimi zmagają się księgowi po wejściu w CIT Estoński
PROGRAM
1. Dochód z tytułu podzielonego zysku: moment powstania obowiązku podatkowego, kalkulacja podatku, terminy dokonania rozliczenia oraz poprawne wypełnienie deklaracji CIT-8E.
2. Dochód z tytułu ukrytych zysków:
2.1. Termin zapłaty, obowiązek podatkowy, sposób ujęcia w CIT-8E.
2.2. Aktualne wątpliwości interpretacyjne w oparciu o objaśnienia Ministerstwa Finansów, wydane interpretacje indywidualne oraz orzecznictwo sądów administracyjnych.
3. Dochód z tytułu wydatków niezwiązanych z działalnością gospodarczą.
3.1. Termin zapłaty, obowiązek podatkowy, podstawa opodatkowania, sposób ujęcia w CIT-8E.
3.2. Aktualne wątpliwości interpretacyjne w oparciu o objaśnienia Ministerstwa Finansów, wydane interpretacje indywidualne oraz orzecznictwo sądów administracyjnych.
4. Dochód z tyt. nieujawnionych operacji gospodarczych, podstawa opodatkowania, obowiązek podatkowy, termin zapłaty podatku, ujęcie w CIT-8E.
5. Stawki ryczałtu
6. Rozliczenie PIT po stronie wspólników
7. CIT/EZ - omówienie
"
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Materiały:
Tak
"
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["content"]=>
string(2759) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Szkolenie przeznaczone jest dla osób zainteresowanych tematyką rozliczeń podatkowych działalności transgranicznej. Szkolenie dotyczy stosowania metod unikania podwójnego opodatkowania dochodów. Przedstawione zostaną przykłady rozliczeń w zakresie metody zwolnienia i zaliczenia oraz omówione najczęściej występujące problemy w ich stosowaniu. Zaprezentowane zostaną zasady rozliczeń w przypadku nakładania się u jednego podatnika dwóch metod unikania podwójnego opodatkowania. Przedstawione zostaną konsekwencje poniesienia straty za granicą w przypadku obowiązywania różnych metod unikania podwójnego opodatkowania. Omówione zostaną przykłady klauzul subject-to-tax. Zaprezentowane zostaną zasady wykazywania przychodów uzyskiwanych za granicą w deklaracji CIT w kontekście metod unikania podwójnego opodatkowania. Wyjaśnione zostaną zależności pomiędzy opodatkowaniem u źródła a metodami unikania podwójnego opodatkowania. Przedstawione zostaną zmiany wynikające z konwencji MLI.
PROGRAM
1. Kiedy występuje podwójne opodatkowanie dochodów?
2. Na czym polega metoda zwolnienia?
3. Na czym polega metoda zaliczenia?
4. Wiele metod unikania podwójnego opodatkowania u jednego podatnika.
5. Metody unikania podwójnego opodatkowania a zakład zagraniczny.
6. Strata poniesiona za granicą a rozliczenie w Polsce.
7. Metody unikania podwójnego opodatkowania a podatek u źródła.
8. Klauzule subject-to-tax.
9. Metody unikania podwójnego opodatkowania – wykazywanie w deklaracji CIT.
10. Metody unikania podwójnego opodatkowania w sensie ekonomicznym.
"
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string(0) ""
["additional_info"]=>
string(766) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
3 godziny 26 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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OPIS SZKOLENIA
Szkolenie przeznaczone jest dla osób zainteresowanych tematyką rozliczeń podatkowych działalności transgranicznej. Szkolenie dotyczy stosowania metod unikania podwójnego opodatkowania dochodów. Przedstawione zostaną przykłady rozliczeń w zakresie metody zwolnienia i zaliczenia oraz omówione najczęściej występujące problemy w ich stosowaniu. Zaprezentowane zostaną zasady rozliczeń w przypadku nakładania się u jednego podatnika dwóch metod unikania podwójnego opodatkowania. Przedstawione zostaną konsekwencje poniesienia straty za granicą w przypadku obowiązywania różnych metod unikania podwójnego opodatkowania. Omówione zostaną przykłady klauzul subject-to-tax. Zaprezentowane zostaną zasady wykazywania przychodów uzyskiwanych za granicą w deklaracji CIT w kontekście metod unikania podwójnego opodatkowania. Wyjaśnione zostaną zależności pomiędzy opodatkowaniem u źródła a metodami unikania podwójnego opodatkowania. Przedstawione zostaną zmiany wynikające z konwencji MLI.
PROGRAM
1. Kiedy występuje podwójne opodatkowanie dochodów?
2. Na czym polega metoda zwolnienia?
3. Na czym polega metoda zaliczenia?
4. Wiele metod unikania podwójnego opodatkowania u jednego podatnika.
5. Metody unikania podwójnego opodatkowania a zakład zagraniczny.
6. Strata poniesiona za granicą a rozliczenie w Polsce.
7. Metody unikania podwójnego opodatkowania a podatek u źródła.
8. Klauzule subject-to-tax.
9. Metody unikania podwójnego opodatkowania – wykazywanie w deklaracji CIT.
10. Metody unikania podwójnego opodatkowania w sensie ekonomicznym.
"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
3 godziny 26 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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}
["relations":protected]=>
array(5) {
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string(985) "Ukończyła prawo na Uniwersytecie Kardynała Stefana Wyszyńskiego w Warszawie. Pierwsze doświadczenie zawodowe zdobywała jako konsultant podatkowy w polskiej kancelarii doradztwa podatkowego, w której zajmowała się przede wszystkich zagadnieniami z zakresu PIT, CIT i VAT, sporządzając opinie podatkowe, wnioski o interpretacje, skargi oraz skargi kasacyjne. Następnie swoją karierę rozwijała w międzynarodowej kancelarii doradztwa podatkowego wchodzącej w skład tzw. „wielkiej czwórki”, w której realizowała projekty głównie z zakresu kontroli celno-skarbowych oraz postępowań sądowo-administracyjnych. Posiada również doświadczenie związane z raportowaniem schematów podatkowych (MDR) oraz składaniem wniosków nadpłatowych w zakresie podatku u źródła (WHT). W ramach Kancelarii LTCA uczestniczy w projektach obejmujących bieżące doradztwo podatkowe.
"
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["content"]=>
string(8037) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Podczas szkolenia zostaną omówione poszczególne należności, których wypłata do podmiotów zagranicznych wiąże się z obowiązkiem poboru podatku u źródła. Na szkoleniu zostaną przedstawione praktyczne przykłady wskazujące, w jaki sposób należy dokonywać oceny, czy wypłata danej należności będzie wiązała się z obowiązkiem poboru WHT. Szeroko zostanie omówione również najnowsze orzecznictwo sądów administracyjnych i interpretacje organów podatkowych dotyczące poszczególnych rodzajów należności wymienionych w katalogu art. 21 oraz art. 22 ustawy o CIT.
Dodatkowo, krok po kroku, zostanie omówiona informacja IFT-2R, która stanowi podstawowy obowiązek sprawozdawczy dla przedsiębiorców wypłacających należności opodatkowane na gruncie przepisów o podatku u źródła.
PROGRAM
I. Podatek u źródła – zagadnienia podstawowe, zasady poboru podatku
1. Podatek u źródła – informacje podstawowe:
a) pojęcie podatku u źródła – elementy konstrukcyjne podatku
b) źródła prawa,
c) podstawowe zasady związane z poborem podatku u źródła.
2. Ograniczony oraz nieograniczony obowiązek podatkowy w CIT i PIT.
3. Siedziba i miejsce zamieszkania dla celów podatkowych w umowach o unikaniu podwójnego opodatkowania:
a) miejsce zamieszkania osoby fizycznej (miejsce zamieszkania w więcej niż jednym państwie,
b) siedziba zarządu osoby prawnej (siedziba zarządu osoby prawnej w innym państwie niż jej siedziba).
4. Zakład podatkowy – kiedy mamy do czynienia z zakładem?
5. Znaczenie umów o unikaniu podwójnego opodatkowania, znaczenie Modelowej Konwencji OECD oraz Komentarza do Modelowej Konwencji OECD (konstrukcja umów, prawidłowa wykładnia postanowień umów).
II. Katalog należności podlegających obowiązkowi pobrania podatku u źródła
1. Zasady opodatkowania odsetek – odsetki w ustawie o CIT i PIT, a odsetki w umowach o unikaniu podwójnego opodatkowania.
2. Interpretacje i orzeczenia w zakresie odsetek – m.in. cashpooling / kapitalizacja odsetek.
3. Zasady opodatkowania należności licencyjnych – należności licencyjne w ustawie o CIT i PIT a należności licencyjne w umowach o unikaniu podwójnego opodatkowania.
4. Szczególne rodzaje należności licencyjnych – m.in. programy komputerowe i urządzenia przemysłowe.
5. Zwolnienie z obowiązku pobrania podatku u źródła od odsetek i należności licencyjnych dla podmiotów powiązanych.
6. Dywidendy w ustawie o CIT i PIT oraz dywidendy w umowach o unikaniu podwójnego opodatkowania.
7. Zwolnienie z obowiązku pobrania podatku u źródła od dywidend dla podmiotów powiązanych.
8. Bilety lotnicze, a czarter samolotów na gruncie WHT.
9. Zakup usług o charakterze niematerialnym w ustawie o CIT i PIT oraz w umowach o unikaniu podwójnego opodatkowania.
10. Wybrane przykłady usług niematerialnych na bazie najnowszych orzeczeń i interpretacji (ubezpieczenia, szkolenia, pośrednictwo, hosting, helpdesk, audyt, targi).
11. Zyski z przedsiębiorstw – jak postępować przy usługach niematerialnych w zakresie stosowania UPO.
12. Inne wybrane należności – dochody z nieruchomości, wynagrodzenia członków rad nadzorczych i dyrektorów.
III. Certyfikat rezydencji – rola, forma, problemy praktyczne
1. Znaczenie certyfikatów rezydencji.
2. Forma certyfikatów rezydencji.
3. Data ważności certyfikatu rezydencji.
4. Dane niezbędne dla uznania dokumentu za certyfikat rezydencji / dokumenty nieuznawane za certyfikaty rezydencji.
5. Możliwość korzystania z kopii certyfikatów rezydencji.
IV. Problemy praktyczne związane z poborem podatku u źródła
1. Kurs waluty stosowany do obliczenia wysokości podatku u źródła.
2. Pobrany podatek u źródła jako koszt uzyskania przychodu.
3. Problem tzw. ubruttowienia (gross-up).
V. Należyta staranności w podatku u źródła
1. Przesłanki należytej staranności.
2. Obowiązek weryfikacji statusu kontrahenta jako tzw. beneficial owner – jak zweryfikować kontrahenta?
3. Praktyczne przykłady dochowania należytej staranności – jakie dodatkowe dokumenty należy pozyskać?
VI. Mechanizm „pay and refund” (zasady poboru podatku od płatności powyżej 2 mln PLN)
1. Czym jest mechanizm „pay and refund” i w jakich przypadkach należy go stosować?
2. Oświadczenie płatnika i opinia o stosowaniu preferencji jako sposoby na niepobieranie podatku po przekroczeniu limitu 2 mln PLN.
3. Zasady zwrotu podatku u źródła.
VII. Obowiązki informacyjne i dokumentacyjne:
1. Deklaracje CIT-10Z oraz PIT-8AR (data złożenia, wymagane informacje, właściwy urząd)
2. Informacje IFT-2/2R oraz IFT-1/1R (data złożenia, właściwy urząd).
3. Omówienie nowego formularza IFT-2/IFT-2R(11) krok po kroku (w tym przedstawienie praktycznych przykładów).
4. Pozostałe obowiązki dokumentacyjne i informacyjne (m.in. ORD-U, CIT-8/O).
"
["description"]=>
string(0) ""
["additional_info"]=>
string(766) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
4 godziny 50 minut
Certyfikat:
Tak
Materiały:
Tak
"
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["content"]=>
string(8037) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Podczas szkolenia zostaną omówione poszczególne należności, których wypłata do podmiotów zagranicznych wiąże się z obowiązkiem poboru podatku u źródła. Na szkoleniu zostaną przedstawione praktyczne przykłady wskazujące, w jaki sposób należy dokonywać oceny, czy wypłata danej należności będzie wiązała się z obowiązkiem poboru WHT. Szeroko zostanie omówione również najnowsze orzecznictwo sądów administracyjnych i interpretacje organów podatkowych dotyczące poszczególnych rodzajów należności wymienionych w katalogu art. 21 oraz art. 22 ustawy o CIT.
Dodatkowo, krok po kroku, zostanie omówiona informacja IFT-2R, która stanowi podstawowy obowiązek sprawozdawczy dla przedsiębiorców wypłacających należności opodatkowane na gruncie przepisów o podatku u źródła.
PROGRAM
I. Podatek u źródła – zagadnienia podstawowe, zasady poboru podatku
1. Podatek u źródła – informacje podstawowe:
a) pojęcie podatku u źródła – elementy konstrukcyjne podatku
b) źródła prawa,
c) podstawowe zasady związane z poborem podatku u źródła.
2. Ograniczony oraz nieograniczony obowiązek podatkowy w CIT i PIT.
3. Siedziba i miejsce zamieszkania dla celów podatkowych w umowach o unikaniu podwójnego opodatkowania:
a) miejsce zamieszkania osoby fizycznej (miejsce zamieszkania w więcej niż jednym państwie,
b) siedziba zarządu osoby prawnej (siedziba zarządu osoby prawnej w innym państwie niż jej siedziba).
4. Zakład podatkowy – kiedy mamy do czynienia z zakładem?
5. Znaczenie umów o unikaniu podwójnego opodatkowania, znaczenie Modelowej Konwencji OECD oraz Komentarza do Modelowej Konwencji OECD (konstrukcja umów, prawidłowa wykładnia postanowień umów).
II. Katalog należności podlegających obowiązkowi pobrania podatku u źródła
1. Zasady opodatkowania odsetek – odsetki w ustawie o CIT i PIT, a odsetki w umowach o unikaniu podwójnego opodatkowania.
2. Interpretacje i orzeczenia w zakresie odsetek – m.in. cashpooling / kapitalizacja odsetek.
3. Zasady opodatkowania należności licencyjnych – należności licencyjne w ustawie o CIT i PIT a należności licencyjne w umowach o unikaniu podwójnego opodatkowania.
4. Szczególne rodzaje należności licencyjnych – m.in. programy komputerowe i urządzenia przemysłowe.
5. Zwolnienie z obowiązku pobrania podatku u źródła od odsetek i należności licencyjnych dla podmiotów powiązanych.
6. Dywidendy w ustawie o CIT i PIT oraz dywidendy w umowach o unikaniu podwójnego opodatkowania.
7. Zwolnienie z obowiązku pobrania podatku u źródła od dywidend dla podmiotów powiązanych.
8. Bilety lotnicze, a czarter samolotów na gruncie WHT.
9. Zakup usług o charakterze niematerialnym w ustawie o CIT i PIT oraz w umowach o unikaniu podwójnego opodatkowania.
10. Wybrane przykłady usług niematerialnych na bazie najnowszych orzeczeń i interpretacji (ubezpieczenia, szkolenia, pośrednictwo, hosting, helpdesk, audyt, targi).
11. Zyski z przedsiębiorstw – jak postępować przy usługach niematerialnych w zakresie stosowania UPO.
12. Inne wybrane należności – dochody z nieruchomości, wynagrodzenia członków rad nadzorczych i dyrektorów.
III. Certyfikat rezydencji – rola, forma, problemy praktyczne
1. Znaczenie certyfikatów rezydencji.
2. Forma certyfikatów rezydencji.
3. Data ważności certyfikatu rezydencji.
4. Dane niezbędne dla uznania dokumentu za certyfikat rezydencji / dokumenty nieuznawane za certyfikaty rezydencji.
5. Możliwość korzystania z kopii certyfikatów rezydencji.
IV. Problemy praktyczne związane z poborem podatku u źródła
1. Kurs waluty stosowany do obliczenia wysokości podatku u źródła.
2. Pobrany podatek u źródła jako koszt uzyskania przychodu.
3. Problem tzw. ubruttowienia (gross-up).
V. Należyta staranności w podatku u źródła
1. Przesłanki należytej staranności.
2. Obowiązek weryfikacji statusu kontrahenta jako tzw. beneficial owner – jak zweryfikować kontrahenta?
3. Praktyczne przykłady dochowania należytej staranności – jakie dodatkowe dokumenty należy pozyskać?
VI. Mechanizm „pay and refund” (zasady poboru podatku od płatności powyżej 2 mln PLN)
1. Czym jest mechanizm „pay and refund” i w jakich przypadkach należy go stosować?
2. Oświadczenie płatnika i opinia o stosowaniu preferencji jako sposoby na niepobieranie podatku po przekroczeniu limitu 2 mln PLN.
3. Zasady zwrotu podatku u źródła.
VII. Obowiązki informacyjne i dokumentacyjne:
1. Deklaracje CIT-10Z oraz PIT-8AR (data złożenia, wymagane informacje, właściwy urząd)
2. Informacje IFT-2/2R oraz IFT-1/1R (data złożenia, właściwy urząd).
3. Omówienie nowego formularza IFT-2/IFT-2R(11) krok po kroku (w tym przedstawienie praktycznych przykładów).
4. Pozostałe obowiązki dokumentacyjne i informacyjne (m.in. ORD-U, CIT-8/O).
"
["description"]=>
string(0) ""
["additional_info"]=>
string(766) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
4 godziny 50 minut
Certyfikat:
Tak
Materiały:
Tak
"
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NULL
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array(0) {
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string(8) "datetime"
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array(0) {
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string(2) "id"
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NULL
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bool(false)
["roleClass":"SCTeam\Auth\Models\User":private]=>
NULL
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NULL
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NULL
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NULL
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bool(false)
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bool(false)
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}
}
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string(1627) "OPIS SZKOLENIA
To już ostatni dzwonek na przygotowanie deklaracji na podatek od nieruchomości w nowym stanie prawnym. W marcu proponujemy Państwu szkolenie, na którym omówimy nowe definicje budynku i budowli oraz podsumujemy zmiany i przedstawimy wnioski z naszych dotychczasowych analiz aby ułatwić zdążenie z przygotowaniem deklaracji w nowym stanie prawnym. Dodatkowo, brzmienie nowych przepisów skonfrontujemy z pierwszymi sygnałami ze strony organów podatkowych, a sygnały te są wyjątkowo niepokojące. Kilka słów poświęcimy również zabezpieczeniu ryzyka.
PROGRAM
1. Nowa definicja budynku.
2. Najistotniejsze skutki zmiany definicji budynku.
3. Najistotniejsze skutki nowej definicji trwałego związania z gruntem.
4. Nowa definicja budowli
5. Najistotniejsze skutki zmiany definicji budowli.
6. Omówienie obiektów, które najczęściej występują w praktyce i ich nowa kwalifikacja wymaga szerszego przygotowania.
7. Pierwsze – niebezpieczne – sygnały ze strony organów podatkowych.
8. Jak zabezpieczyć się przed ryzykiem w 2025 r.
"
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string(765) "
Cena bez abonamentu:
0 PLN + VAT
Czas trwania:
2 godziny 51 minuty
Certyfikat:
Tak
Materiały:
Tak
"
}
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To już ostatni dzwonek na przygotowanie deklaracji na podatek od nieruchomości w nowym stanie prawnym. W marcu proponujemy Państwu szkolenie, na którym omówimy nowe definicje budynku i budowli oraz podsumujemy zmiany i przedstawimy wnioski z naszych dotychczasowych analiz aby ułatwić zdążenie z przygotowaniem deklaracji w nowym stanie prawnym. Dodatkowo, brzmienie nowych przepisów skonfrontujemy z pierwszymi sygnałami ze strony organów podatkowych, a sygnały te są wyjątkowo niepokojące. Kilka słów poświęcimy również zabezpieczeniu ryzyka.
PROGRAM
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4. Nowa definicja budowli
5. Najistotniejsze skutki zmiany definicji budowli.
6. Omówienie obiektów, które najczęściej występują w praktyce i ich nowa kwalifikacja wymaga szerszego przygotowania.
7. Pierwsze – niebezpieczne – sygnały ze strony organów podatkowych.
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"
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string(765) "
Cena bez abonamentu:
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Czas trwania:
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Certyfikat:
Tak
Materiały:
Tak
"
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[10]=>
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OPIS SZKOLENIA
Celem szkolenie jest przedstawienie wybranych ulg i preferencji podatkowych pod kątem możliwości obniżenia CIT. Ustawa przewiduje szereg możliwości, ulg i preferencji, aby obniżyć kwotę podatku do zapłaty. W wielu przypadkach podatnicy nie korzystają z tych możliwości. Szkolenie ma na celu omówienie w pełni legalnych sposobów na obniżenie podatku.
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1. Darowizny (na pożytek publiczny, kult religijny i inne)
2. Odliczenie straty
3. Hipotetyczne odsetki w kosztach (NID)
4. Ulga na złe długi
5. Obniżona stawka CIT 9%
6. Ulgi CSR (wspieranie sportu, kultury i nauki)
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2. Fundacja rodzinna – korzyści podatkowe
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OPIS SZKOLENIA
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3. Hipotetyczne odsetki w kosztach (NID)
4. Ulga na złe długi
5. Obniżona stawka CIT 9%
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1. Estoński CIT – kto może i kiedy się opłaca skorzystać?
2. Fundacja rodzinna – korzyści podatkowe
III. Odliczenie odpisu na specjalny fundusz inwestycyjny
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"
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"
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["name"]=>
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["content"]=>
string(5814) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Szkolenie przeznaczone dla małych przedsiębiorców i pracowników księgowości oraz biur rachunkowych. Najważniejsze i usystematyzowane informacje związane z obowiązkiem prowadzenia PKPIR. Od wyboru obowiązków przez dokumenty, zapisy księgowe, korekty do podstaw w zakresie momentu powstania obowiązku podatkowego i daty ponoszenia kosztów z uwzględnieniem zmian z 2025 roku wynikających z wprowadzenia metody kasowej w PIT. Najważniejsze informacje, obowiązki i zagrożenia w jednym miejscu.
Cel: usystematyzowanie wiedzy z zakresu zasad prowadzenia PKPIR, przybliżenie zmian z 2025 roku, wskazanie obszarów zagrożeń i przybliżenie niecodziennych zdarzeń gospodarczych ujmowanych w PKPIR.
PROGRAM
1. Podatkowa Księga Przychodów i Rozchodów (PKPiR)
a) zakres podmiotów obowiązanych do prowadzenia PKPiR
b) podstawy prawne – ustawa PDOF i rozporządzenie wykonawcze
c) PKPiR a wybór formy opodatkowania
d) PKPiR papierowo czy elektronicznie?
e) PKPiR a metoda kasowa w PIT
2. Prowadzenie PKPiR
a) procedury obowiązujące przy zakładaniu księgi, zawiadomienia, obowiązki
b) budowa PKPiR z uwzględnieniem zmian z 2019 roku
c) zasady prowadzenia ewidencji PKPiR – zasady ewidencjonowania dokumentów, terminy, dokumenty źródłowe, korygowanie zapisów
3. Przychody związane z prowadzeniem działalności gospodarczej
a) przychody ze sprzedaży towarów, wyrobów , materiałów i usług
b) pozostałe przychody
c) rodzaje dokumentów źródłowych będących podstawą zapisów w PKPiR
4. Koszty uzyskania przychodów
a) definicja kosztów w ustawie o PDOF, koszty negatywne, moment ujmowania kosztów
b) księgowanie kosztów zakupu towarów handlowych i materiałów
c) ujmowanie kosztów w czasie
d) koszty „kontrowersyjne”
5. Poszczególne dowody księgowe stanowiące podstawę zapisów w PKPiR
a) Faktury
b) Faktury korygujące
c) Rachunki
d) Dowody wewnętrzne
e) Kwity, paragony, umowy i inne
6. Środki trwałe w firmie
a) pojęcie i definicja środków trwałych
b) amortyzacja środków trwałych, metody dokonywania odpisów amortyzacyjnych
c) kiedy odpis amortyzacyjny jest kosztem
d) ewidencja środków trwałych i wyposażenia
7. Samochód w firmie wykorzystywany w działalności gospodarczej – wiedza w pigułce
a) samochód jako środek trwały
b) używanie samochodu prywatnego w celach służbowych
c) ewidencja przebiegu kilometrów
8. Lista płac i narzuty w PKPiR
9. Inwentaryzacja
a) podmioty zobowiązane do sporządzania spisu z natury
b) zarządzenie spisu z natury przez organ skarbowy
c) terminy sporządzania spisu z natury
d) dokumentacja, wycena zapasów, różnica remanentowa
10. Podatek VAT a PKPiR
a) wzajemna zależność między PKPiR a ewidencjami VAT
b) obowiązek i terminy do rejestracji jako podatnik VAT czynny
"
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string(0) ""
["additional_info"]=>
string(767) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
4 godziny 35 minuty
Certyfikat:
Tak
Materiały:
Tak
"
}
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["content"]=>
string(5814) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Szkolenie przeznaczone dla małych przedsiębiorców i pracowników księgowości oraz biur rachunkowych. Najważniejsze i usystematyzowane informacje związane z obowiązkiem prowadzenia PKPIR. Od wyboru obowiązków przez dokumenty, zapisy księgowe, korekty do podstaw w zakresie momentu powstania obowiązku podatkowego i daty ponoszenia kosztów z uwzględnieniem zmian z 2025 roku wynikających z wprowadzenia metody kasowej w PIT. Najważniejsze informacje, obowiązki i zagrożenia w jednym miejscu.
Cel: usystematyzowanie wiedzy z zakresu zasad prowadzenia PKPIR, przybliżenie zmian z 2025 roku, wskazanie obszarów zagrożeń i przybliżenie niecodziennych zdarzeń gospodarczych ujmowanych w PKPIR.
PROGRAM
1. Podatkowa Księga Przychodów i Rozchodów (PKPiR)
a) zakres podmiotów obowiązanych do prowadzenia PKPiR
b) podstawy prawne – ustawa PDOF i rozporządzenie wykonawcze
c) PKPiR a wybór formy opodatkowania
d) PKPiR papierowo czy elektronicznie?
e) PKPiR a metoda kasowa w PIT
2. Prowadzenie PKPiR
a) procedury obowiązujące przy zakładaniu księgi, zawiadomienia, obowiązki
b) budowa PKPiR z uwzględnieniem zmian z 2019 roku
c) zasady prowadzenia ewidencji PKPiR – zasady ewidencjonowania dokumentów, terminy, dokumenty źródłowe, korygowanie zapisów
3. Przychody związane z prowadzeniem działalności gospodarczej
a) przychody ze sprzedaży towarów, wyrobów , materiałów i usług
b) pozostałe przychody
c) rodzaje dokumentów źródłowych będących podstawą zapisów w PKPiR
4. Koszty uzyskania przychodów
a) definicja kosztów w ustawie o PDOF, koszty negatywne, moment ujmowania kosztów
b) księgowanie kosztów zakupu towarów handlowych i materiałów
c) ujmowanie kosztów w czasie
d) koszty „kontrowersyjne”
5. Poszczególne dowody księgowe stanowiące podstawę zapisów w PKPiR
a) Faktury
b) Faktury korygujące
c) Rachunki
d) Dowody wewnętrzne
e) Kwity, paragony, umowy i inne
6. Środki trwałe w firmie
a) pojęcie i definicja środków trwałych
b) amortyzacja środków trwałych, metody dokonywania odpisów amortyzacyjnych
c) kiedy odpis amortyzacyjny jest kosztem
d) ewidencja środków trwałych i wyposażenia
7. Samochód w firmie wykorzystywany w działalności gospodarczej – wiedza w pigułce
a) samochód jako środek trwały
b) używanie samochodu prywatnego w celach służbowych
c) ewidencja przebiegu kilometrów
8. Lista płac i narzuty w PKPiR
9. Inwentaryzacja
a) podmioty zobowiązane do sporządzania spisu z natury
b) zarządzenie spisu z natury przez organ skarbowy
c) terminy sporządzania spisu z natury
d) dokumentacja, wycena zapasów, różnica remanentowa
10. Podatek VAT a PKPiR
a) wzajemna zależność między PKPiR a ewidencjami VAT
b) obowiązek i terminy do rejestracji jako podatnik VAT czynny
"
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string(767) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
4 godziny 35 minuty
Certyfikat:
Tak
Materiały:
Tak
"
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Znaleziono 511 szkoleń