🔥 Pobierz aplikację Akademii LTCA 🔥 Wybierz:
Szkolenia nagrania
Podatki, prawo i rachunkowość
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string(11) "facebook_id"
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string(9) "google_id"
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string(2) "id"
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string(10) "first_name"
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string(10) "created_at"
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NULL
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bool(false)
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NULL
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NULL
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NULL
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NULL
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array(0) {
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object(Illuminate\Database\Eloquent\Collection)#3038 (2) {
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array(1) {
[0]=>
object(SCTeam\Products\Models\ProductTranslation)#3023 (30) {
["connection":protected]=>
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(7) {
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int(49284)
["product_id"]=>
int(49284)
["locale"]=>
string(2) "pl"
["name"]=>
string(46) "Nieodpłatne świadczenia na gruncie VAT i CIT"
["content"]=>
string(3314) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Celem Szkolenia jest przybliżenie podstawowych zasad związanych z nieodpłatnym świadczeniem usług oraz nieodpłatnymi przekazaniami towarów własnych na gruncie podatku od towarów i usług, w tym przekazaniami prezentów oraz próbek. W ramach szkolenia zostaną omówione również kwestie nieodpłatnych świadczeń na gruncie podatku dochodowego od osób prawnych, z uwzględnieniem transakcji pomiędzy podmiotami powiązanymi.
Podczas Szkolenia przedstawione zostaną podstawowe zasady związane z rozliczeniami VAT, Zaprezentujemy przy tym podejście organów / orzecznictwa do najczęściej występujących w obrocie świadczeń wykonywanych na rzecz pracowników, przy uwzględnieniu problematyki prawa do odliczenia, świadczeń zwolnionych oraz świadczeń częściowo finansowanych przez pracownika.
W zakresie podatku dochodowego od osób pranych poruszymy kwestie zdarzeń generujących przychód z nieopłatnych świadczeń, wskazując przy tym na aktualne stanowiska organów podatkowych i sądów administracyjnych oraz potencjalne ryzyko kontroli w przypadku zdarzeń pomiędzy podmiotami powiązanymi.
PROGRAM
1. Podatek VAT
I. Nieodpłatne przekazania towarów własnych
1) Podstawy opodatkowania nieopłatnego przekazania towarów,
2) Wyłączenie obowiązku naliczenia VAT przy nieodpłatnych przekazaniach,
3) Definicja prezentów o małej wartości,
4) Definicja próbki i jej kluczowych cech,
5) Sposób dokumentacji nieodpłatnego przekazania towarów i problematyka prawa do odliczenia
II. Nieodpłatne świadczenie usług
1) Znaczenie identyfikacji związku z prowadzoną działalnością,
2) Cele osobiste podatnika i jego pracowników,
3) Sposób dokumentacji nieodpłatnego świadczenia,
2. Podatek CIT
I. Podstawa prawna i definicja nieodpłatnych świadczeń w CIT
1) Jak rozumieć „nieodpłatność” i „świadczenie”
2) Przykłady z orzecznictwa i interpretacji indywidualnych
II. Typowe sytuacje generujące przychód z nieodpłatnych świadczeń
1) Udostępnienie nieruchomości lub ruchomości
2) Świadczenia członków zarządu bez wynagrodzenia
3) Poręczenia, gwarancje i pożyczki nieoprocentowane
III. Nieodpłatne świadczenia między podmiotami powiązanymi
IV. Wartość świadczenia i rozliczenie w CIT
1) Metody wyceny
2) Brak faktury a obowiązek wykazania przychodu
3) Kiedy powstaje przychód?
4) Ryzyko sporu z organami podatkowymi
"
["description"]=>
string(0) ""
["additional_info"]=>
string(765) "
Cena bez abonamentu:
99 PLN + VAT
Czas trwania:
2 godziny 45 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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OPIS SZKOLENIA
Celem Szkolenia jest przybliżenie podstawowych zasad związanych z nieodpłatnym świadczeniem usług oraz nieodpłatnymi przekazaniami towarów własnych na gruncie podatku od towarów i usług, w tym przekazaniami prezentów oraz próbek. W ramach szkolenia zostaną omówione również kwestie nieodpłatnych świadczeń na gruncie podatku dochodowego od osób prawnych, z uwzględnieniem transakcji pomiędzy podmiotami powiązanymi.
Podczas Szkolenia przedstawione zostaną podstawowe zasady związane z rozliczeniami VAT, Zaprezentujemy przy tym podejście organów / orzecznictwa do najczęściej występujących w obrocie świadczeń wykonywanych na rzecz pracowników, przy uwzględnieniu problematyki prawa do odliczenia, świadczeń zwolnionych oraz świadczeń częściowo finansowanych przez pracownika.
W zakresie podatku dochodowego od osób pranych poruszymy kwestie zdarzeń generujących przychód z nieopłatnych świadczeń, wskazując przy tym na aktualne stanowiska organów podatkowych i sądów administracyjnych oraz potencjalne ryzyko kontroli w przypadku zdarzeń pomiędzy podmiotami powiązanymi.
PROGRAM
1. Podatek VAT
I. Nieodpłatne przekazania towarów własnych
1) Podstawy opodatkowania nieopłatnego przekazania towarów,
2) Wyłączenie obowiązku naliczenia VAT przy nieodpłatnych przekazaniach,
3) Definicja prezentów o małej wartości,
4) Definicja próbki i jej kluczowych cech,
5) Sposób dokumentacji nieodpłatnego przekazania towarów i problematyka prawa do odliczenia
II. Nieodpłatne świadczenie usług
1) Znaczenie identyfikacji związku z prowadzoną działalnością,
2) Cele osobiste podatnika i jego pracowników,
3) Sposób dokumentacji nieodpłatnego świadczenia,
2. Podatek CIT
I. Podstawa prawna i definicja nieodpłatnych świadczeń w CIT
1) Jak rozumieć „nieodpłatność” i „świadczenie”
2) Przykłady z orzecznictwa i interpretacji indywidualnych
II. Typowe sytuacje generujące przychód z nieodpłatnych świadczeń
1) Udostępnienie nieruchomości lub ruchomości
2) Świadczenia członków zarządu bez wynagrodzenia
3) Poręczenia, gwarancje i pożyczki nieoprocentowane
III. Nieodpłatne świadczenia między podmiotami powiązanymi
IV. Wartość świadczenia i rozliczenie w CIT
1) Metody wyceny
2) Brak faktury a obowiązek wykazania przychodu
3) Kiedy powstaje przychód?
4) Ryzyko sporu z organami podatkowymi
"
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string(0) ""
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string(765) "
Cena bez abonamentu:
99 PLN + VAT
Czas trwania:
2 godziny 45 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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}
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int(49276)
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string(4119) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Celem szkolenia jest przybliżenie najważniejszych aspektów związanych z funkcją podatkową w spółkach, ze szczególnym uwzględnieniem odpowiedzialności, jaką może ponosić kadra menadżerska w obszarze podatkowym. Omówimy również tematy związane z najczęstszymi obszarami ryzyka w tym zakresie, jak sposobami jego zabezpieczenia.
PROGRAM
1. Wprowadzenie – odpowiedzialność menedżera a system podatkowy w Polsce
• Główne obowiązki podatkowe przedsiębiorstw
• Rola menedżera w obszarze podatków
• Krótkie omówienie rodzajów odpowiedzialności
2. Odpowiedzialność podatkowa członków zarządu i kadry kierowniczej
• Odpowiedzialność subsydiarna (art. 116 Ordynacji podatkowej)
• Przesłanki egzekwowania zobowiązań z majątku osobistego
• Odpowiedzialność pełnomocników i prokurentów
• Jak się bronić? Przesłanki wyłączenia odpowiedzialności
3. Ryzyka podatkowe w działalności menedżerskiej – na co uważać
• Błędna klasyfikacja przychodów i kosztów
• Ryzyka w zakresie VAT i JPK
• Ulgi podatkowe i ich bezpieczne stosowanie
• Kiedy konsultować się z doradcą podatkowym
4. Odpowiedzialność karno-skarbowa – praktyczne aspekty
• Podstawowe przestępstwa i wykroczenia skarbowe
• Kiedy menedżer może ponosić odpowiedzialność?
• Rola compliance i dokumentacji
• Przykłady z orzecznictwa (case study)
5. Najczęstsze błędy popełniane przez menedżerów – i jak ich unikać
• Nieświadomość delegowania odpowiedzialności
• Brak nadzoru nad księgowością i rozliczeniami
• Niedopilnowanie procedur wewnętrznych
6. Jak zabezpieczyć siebie i firmę – dobre praktyki
• Procedury wewnętrzne i ich znaczenie
• Rola compliance officerów, audytów i przeglądów podatkowych
• Klauzula należytej staranności
• Polisa ubezpieczeniowa – co daje, co nie chroni
7. Jak się zachować na wypadek kontroli?
• Najczęstsze obszary kontroli podatkowych
• Statystyki kontroli KAS
• Prawa i obowiązki w trakcie kontroli
8. Sesja Q&A + omówienie przykładów z praktyki uczestników
"
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Cena bez abonamentu:
99 PLN + VAT
Czas trwania:
3 godziny 8 minut
Certyfikat:
Tak
Materiały:
Tak
"
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string(4119) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Celem szkolenia jest przybliżenie najważniejszych aspektów związanych z funkcją podatkową w spółkach, ze szczególnym uwzględnieniem odpowiedzialności, jaką może ponosić kadra menadżerska w obszarze podatkowym. Omówimy również tematy związane z najczęstszymi obszarami ryzyka w tym zakresie, jak sposobami jego zabezpieczenia.
PROGRAM
1. Wprowadzenie – odpowiedzialność menedżera a system podatkowy w Polsce
• Główne obowiązki podatkowe przedsiębiorstw
• Rola menedżera w obszarze podatków
• Krótkie omówienie rodzajów odpowiedzialności
2. Odpowiedzialność podatkowa członków zarządu i kadry kierowniczej
• Odpowiedzialność subsydiarna (art. 116 Ordynacji podatkowej)
• Przesłanki egzekwowania zobowiązań z majątku osobistego
• Odpowiedzialność pełnomocników i prokurentów
• Jak się bronić? Przesłanki wyłączenia odpowiedzialności
3. Ryzyka podatkowe w działalności menedżerskiej – na co uważać
• Błędna klasyfikacja przychodów i kosztów
• Ryzyka w zakresie VAT i JPK
• Ulgi podatkowe i ich bezpieczne stosowanie
• Kiedy konsultować się z doradcą podatkowym
4. Odpowiedzialność karno-skarbowa – praktyczne aspekty
• Podstawowe przestępstwa i wykroczenia skarbowe
• Kiedy menedżer może ponosić odpowiedzialność?
• Rola compliance i dokumentacji
• Przykłady z orzecznictwa (case study)
5. Najczęstsze błędy popełniane przez menedżerów – i jak ich unikać
• Nieświadomość delegowania odpowiedzialności
• Brak nadzoru nad księgowością i rozliczeniami
• Niedopilnowanie procedur wewnętrznych
6. Jak zabezpieczyć siebie i firmę – dobre praktyki
• Procedury wewnętrzne i ich znaczenie
• Rola compliance officerów, audytów i przeglądów podatkowych
• Klauzula należytej staranności
• Polisa ubezpieczeniowa – co daje, co nie chroni
7. Jak się zachować na wypadek kontroli?
• Najczęstsze obszary kontroli podatkowych
• Statystyki kontroli KAS
• Prawa i obowiązki w trakcie kontroli
8. Sesja Q&A + omówienie przykładów z praktyki uczestników
"
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Cena bez abonamentu:
99 PLN + VAT
Czas trwania:
3 godziny 8 minut
Certyfikat:
Tak
Materiały:
Tak
"
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["content"]=>
string(2037) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
W trakcie szkolenia ekspert przedstawi wybrane zagadnienia związane z zawieraniem umów o prowadzenie ddokumentacji podatkowej i księgowej. Celem szkolenia będzie przedstawienie zasad podpisywania umów z klientami biura rachunkowego.
PROGRAM
1. Umowa o prowadzenie dokumentacji podatkowej i księgowej
1) Jakie formy umów są stosowane w praktyce?
2) Przedmiot i strony umowy
3) Wyłączenia z zakresu czynności objętych zakresem umowy
4) Prawa i obowiązki stron umowy
5) Wykonanie umowy i wstrzymanie wykonania czynności
6) Rozwiązanie umowy
7) Odpowiedzialność Zleceniobiorcy
8) Przykładowe praktyczne zapisy w umowie z biurem rachunkowym
2. Pozostałe zagadnienia związane z podpisywaniem i wykonywaniem umów o prowadzenie dokumentacji podatkowej i księgowej:
1) Przeciwdziałanie praniu pieniędzy oraz finansowaniu terroryzmu w biurze rachunkowym
2) Centralny Rejestr Beneficjentów Rzeczywistych
3) KSEF i pliki JPK – zapisy w umowie
4) RODO w biurze rachunkowym (podpisywanie umów powierzania danych osobowych)
5) Raportowanie schematów podatkowych - MDR w praktyce biura rachunkowego
6) Odbieranie oświadczeń przez przedsiębiorców oraz odbieranie oświadczeń od Klientów biura rachunkowego, należyta staranność
3. Pozostałe zagadnienia praktyczne.
"
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string(766) "
Cena bez abonamentu:
99 PLN + VAT
Czas trwania:
4 godziny 24 minuty
Certyfikat:
Tak
Materiały:
Tak
"
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OPIS SZKOLENIA
W trakcie szkolenia ekspert przedstawi wybrane zagadnienia związane z zawieraniem umów o prowadzenie ddokumentacji podatkowej i księgowej. Celem szkolenia będzie przedstawienie zasad podpisywania umów z klientami biura rachunkowego.
PROGRAM
1. Umowa o prowadzenie dokumentacji podatkowej i księgowej
1) Jakie formy umów są stosowane w praktyce?
2) Przedmiot i strony umowy
3) Wyłączenia z zakresu czynności objętych zakresem umowy
4) Prawa i obowiązki stron umowy
5) Wykonanie umowy i wstrzymanie wykonania czynności
6) Rozwiązanie umowy
7) Odpowiedzialność Zleceniobiorcy
8) Przykładowe praktyczne zapisy w umowie z biurem rachunkowym
2. Pozostałe zagadnienia związane z podpisywaniem i wykonywaniem umów o prowadzenie dokumentacji podatkowej i księgowej:
1) Przeciwdziałanie praniu pieniędzy oraz finansowaniu terroryzmu w biurze rachunkowym
2) Centralny Rejestr Beneficjentów Rzeczywistych
3) KSEF i pliki JPK – zapisy w umowie
4) RODO w biurze rachunkowym (podpisywanie umów powierzania danych osobowych)
5) Raportowanie schematów podatkowych - MDR w praktyce biura rachunkowego
6) Odbieranie oświadczeń przez przedsiębiorców oraz odbieranie oświadczeń od Klientów biura rachunkowego, należyta staranność
3. Pozostałe zagadnienia praktyczne.
"
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Cena bez abonamentu:
99 PLN + VAT
Czas trwania:
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Certyfikat:
Tak
Materiały:
Tak
"
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"
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"
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NULL
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array(0) {
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array(0) {
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[6]=>
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}
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NULL
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array(0) {
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}
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array(0) {
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array(0) {
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array(0) {
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string(14) "remember_token"
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array(8) {
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string(9) "google_id"
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array(5) {
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string(2) "id"
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["accessToken":protected]=>
NULL
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bool(false)
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NULL
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["content"]=>
string(2716) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Celem szkolenia jest pokazanie zasad ujmowania przychodów zgodnie z MSSF 15 w porównaniu do regulacji UoR i MSR 15. Uczestnicy dowiedzą się w jaki sposób identyfikować transakcje wieloelementowe, jakimi zasadami kierową się przypisując przychody do poszczególnych elementów transakcji. Omówione zostaną też zasady identyfikowania i umocowania zmniejszeń przychodów (rabatów, programów lojalnościowych itp). Trudne zagadnienia MSSF omówione zostaną na praktycznych przykładach.
PROGRAM
1. Definicje przychodów w rachunkowości – porównanie ustawy, KSR 3, KSR 15 i MSSF. Cele standardów i ich zastosowanie
2. Identyfikacja umów i ich elementów – jak przypisać przychód do sprzedaży dobra jak usługi
3. Zasady ujmowania przychodów – reguły wynikające z UOR i KSR 15. Omówienie na przykładach zasad wypełniania tych warunków: analiza umowy sprzedaży zawartej między dostawcą i nabywcą dóbr - Pięć kroków, w MSSF 15 jako zasada właściwego rozpoznania, ustalenia ceny i jej alokacji oraz ujęcia przychody
4. Odraczanie ujęcia przychodów niespełniających warunków ich ujęcia
5. Ujmowanie zmniejszeń przychodów
6. Wycena i ujmowanie przychodów wyrażonych w walutach obcych
7. Umowy sprzedaży zawarte na szczególnych warunkach
8. Dopłaty do cen i dotacje przedmiotowe
9. Dodatkowe koszty doprowadzenia do zawarcia umowy
10. Prezentacja i ujawnianie informacji o przychodach ze sprzedaży wyrobów półproduktów, towarów i materiałów w sprawozdaniu finansowym
"
["description"]=>
string(0) ""
["additional_info"]=>
string(765) "
Cena bez abonamentu:
99 PLN + VAT
Czas trwania:
4 godziny 18 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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["content"]=>
string(2716) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Celem szkolenia jest pokazanie zasad ujmowania przychodów zgodnie z MSSF 15 w porównaniu do regulacji UoR i MSR 15. Uczestnicy dowiedzą się w jaki sposób identyfikować transakcje wieloelementowe, jakimi zasadami kierową się przypisując przychody do poszczególnych elementów transakcji. Omówione zostaną też zasady identyfikowania i umocowania zmniejszeń przychodów (rabatów, programów lojalnościowych itp). Trudne zagadnienia MSSF omówione zostaną na praktycznych przykładach.
PROGRAM
1. Definicje przychodów w rachunkowości – porównanie ustawy, KSR 3, KSR 15 i MSSF. Cele standardów i ich zastosowanie
2. Identyfikacja umów i ich elementów – jak przypisać przychód do sprzedaży dobra jak usługi
3. Zasady ujmowania przychodów – reguły wynikające z UOR i KSR 15. Omówienie na przykładach zasad wypełniania tych warunków: analiza umowy sprzedaży zawartej między dostawcą i nabywcą dóbr - Pięć kroków, w MSSF 15 jako zasada właściwego rozpoznania, ustalenia ceny i jej alokacji oraz ujęcia przychody
4. Odraczanie ujęcia przychodów niespełniających warunków ich ujęcia
5. Ujmowanie zmniejszeń przychodów
6. Wycena i ujmowanie przychodów wyrażonych w walutach obcych
7. Umowy sprzedaży zawarte na szczególnych warunkach
8. Dopłaty do cen i dotacje przedmiotowe
9. Dodatkowe koszty doprowadzenia do zawarcia umowy
10. Prezentacja i ujawnianie informacji o przychodach ze sprzedaży wyrobów półproduktów, towarów i materiałów w sprawozdaniu finansowym
"
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string(765) "
Cena bez abonamentu:
99 PLN + VAT
Czas trwania:
4 godziny 18 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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string(1845) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Celem szkolenia jest omówienie faktycznych pułapek, jakie czyhają na biur rachunkowe, w związku z wejściem w reżim CIT Estońskiego przez Klientów Biur rachunkowych.
Przyjrzymy się obowiązkom prawno-podatkowym, jakie spoczywają na biurze oraz odpowiedzialności za niewykonanie/nienależyte wykonanie tych obowiązków
PROGRAM
1. Wejście w reżim CIT Estońskiego – wymogi formalne
2. Harmonogram czynności wykonywanych przez biuro rachunkowe, pod kątem wdrożenia CIT Estońskiego;
3. Najczęstsze błędy biur rachunkowych
4. Odpowiedzialność biura rachunkowego – na podstawie przepisów prawa i/lub umowy z klientem
5. Charakterystyka odpowiedzialności cywilnej biur rachunkowych
6. Odpowiedzialność karna i karnoskarbowa na podstawie wybranych rodzajów przestępstw i wykroczeń
7. Jak uniknąć ryzyk związanych z odpowiedzialnością?
"
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Cena bez abonamentu:
99 PLN + VAT
Czas trwania:
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Certyfikat:
Tak
Materiały:
Tak
"
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OPIS SZKOLENIA
Celem szkolenia jest omówienie faktycznych pułapek, jakie czyhają na biur rachunkowe, w związku z wejściem w reżim CIT Estońskiego przez Klientów Biur rachunkowych.
Przyjrzymy się obowiązkom prawno-podatkowym, jakie spoczywają na biurze oraz odpowiedzialności za niewykonanie/nienależyte wykonanie tych obowiązków
PROGRAM
1. Wejście w reżim CIT Estońskiego – wymogi formalne
2. Harmonogram czynności wykonywanych przez biuro rachunkowe, pod kątem wdrożenia CIT Estońskiego;
3. Najczęstsze błędy biur rachunkowych
4. Odpowiedzialność biura rachunkowego – na podstawie przepisów prawa i/lub umowy z klientem
5. Charakterystyka odpowiedzialności cywilnej biur rachunkowych
6. Odpowiedzialność karna i karnoskarbowa na podstawie wybranych rodzajów przestępstw i wykroczeń
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"
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Materiały:
Tak
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string(3870) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Celem szkolenia jest wyjaśnienie obowiązków w zakresie cen transferowych w przystępny i praktyczny sposób, uczestnicy szkolenia dowiedzą się jak dokumentacja cen transferowych może stać się atutem, a nie tylko formalnym obowiązkiem. Uczestnicy dowiedzą się również jakie mogą być ryzyka związane z brakiem dokumentacji cen transferowych oraz na co uwagę zwracają organy podatkowe kontrolując firmy.
PROGRAM
1. Wprowadzenie: Dlaczego ceny transferowe to temat, którego nie można ignorować?
• Case study: Co się dzieje, gdy firmy nie przykładają uwagi do cen transferowych (przykłady kontroli i kar)
2. Kto musi przygotować dokumentację? - 5 prostych pytań, które musisz sobie zadać
• Czy mam podmioty powiązane – ocena powiązań i jak zidentyfikować podmiot powiązany?
• Limit transakcji - progi dokumentacyjne, jak je prawidłowo określić?
• Grupowanie transakcji – czy naprawdę ma znaczenie?
• Ocena zwolnień – kiedy moja firma może skorzystać ze zwolnienia?
• Jak nie zwolnienie to może uproszczenie w sporządzeniu dokumentacji – kiedy warto stosować uproszczenia?
• Kiedy dokumentacja jest obowiązkowa, a kiedy warto ją mieć
• Najczęstsze błędne założenia firm ("my nie musimy sporządzać dokumentacji" — a jednak muszą)
Element praktyczny: mini-quiz online: "Czy Twoja firma powinna mieć dokumentację?"
3. Jak powinna wyglądać dobra dokumentacja cen transferowych?
• Master File vs Local File — na co zwrócić szczególną uwagę
• Jak tworzyć dokumentację, która wytrzyma kontrolę? (praktyczne wskazówki, czego szukają urzędnicy)
• Rola analizy benchmarkingowej i kiedy rzeczywiście trzeba ją robić
Element praktyczny: analiza fragmentu dokumentacji cen transferowych
5. Najczęstsze pułapki i ryzyka w cenach transferowych — jak ich unikać?
• Błędy w dokumentacji local file – co najczęściej wyłapują organy podatkowe
• Zapomniane transakcje – transakcje nieodpłatne, poręczenia, gwarancje, usługi zarządcze, rozliczenia wewnątrz grupy?
• Ryzyko korekt cen transferowych – czy zawsze możemy dokonać korekty?
6. Case studies: Jak pomagamy klientom
• Krótkie omówienie najciekawszych przypadków naszych Klientów
"
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string(766) "
Cena bez abonamentu:
99 PLN + VAT
Czas trwania:
2 godziny 52 minuty
Certyfikat:
Tak
Materiały:
Tak
"
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string(104) "Ceny transferowe bez tajemnic – jak uniknąć ryzyka i wykorzystać dokumentację na swoją korzyść?"
["content"]=>
string(3870) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Celem szkolenia jest wyjaśnienie obowiązków w zakresie cen transferowych w przystępny i praktyczny sposób, uczestnicy szkolenia dowiedzą się jak dokumentacja cen transferowych może stać się atutem, a nie tylko formalnym obowiązkiem. Uczestnicy dowiedzą się również jakie mogą być ryzyka związane z brakiem dokumentacji cen transferowych oraz na co uwagę zwracają organy podatkowe kontrolując firmy.
PROGRAM
1. Wprowadzenie: Dlaczego ceny transferowe to temat, którego nie można ignorować?
• Case study: Co się dzieje, gdy firmy nie przykładają uwagi do cen transferowych (przykłady kontroli i kar)
2. Kto musi przygotować dokumentację? - 5 prostych pytań, które musisz sobie zadać
• Czy mam podmioty powiązane – ocena powiązań i jak zidentyfikować podmiot powiązany?
• Limit transakcji - progi dokumentacyjne, jak je prawidłowo określić?
• Grupowanie transakcji – czy naprawdę ma znaczenie?
• Ocena zwolnień – kiedy moja firma może skorzystać ze zwolnienia?
• Jak nie zwolnienie to może uproszczenie w sporządzeniu dokumentacji – kiedy warto stosować uproszczenia?
• Kiedy dokumentacja jest obowiązkowa, a kiedy warto ją mieć
• Najczęstsze błędne założenia firm ("my nie musimy sporządzać dokumentacji" — a jednak muszą)
Element praktyczny: mini-quiz online: "Czy Twoja firma powinna mieć dokumentację?"
3. Jak powinna wyglądać dobra dokumentacja cen transferowych?
• Master File vs Local File — na co zwrócić szczególną uwagę
• Jak tworzyć dokumentację, która wytrzyma kontrolę? (praktyczne wskazówki, czego szukają urzędnicy)
• Rola analizy benchmarkingowej i kiedy rzeczywiście trzeba ją robić
Element praktyczny: analiza fragmentu dokumentacji cen transferowych
5. Najczęstsze pułapki i ryzyka w cenach transferowych — jak ich unikać?
• Błędy w dokumentacji local file – co najczęściej wyłapują organy podatkowe
• Zapomniane transakcje – transakcje nieodpłatne, poręczenia, gwarancje, usługi zarządcze, rozliczenia wewnątrz grupy?
• Ryzyko korekt cen transferowych – czy zawsze możemy dokonać korekty?
6. Case studies: Jak pomagamy klientom
• Krótkie omówienie najciekawszych przypadków naszych Klientów
"
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Cena bez abonamentu:
99 PLN + VAT
Czas trwania:
2 godziny 52 minuty
Certyfikat:
Tak
Materiały:
Tak
"
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"
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"
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["name"]=>
string(50) "Kontrola w firmie – jak nie dać się zaskoczyć"
["content"]=>
string(3717) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Celem szkolenia jest kompleksowe przedstawienie tematyki praw i obowiązków podatników podczas realizowanych przez organy podatkowe oraz urzędy celno-skarbowe czynności sprawdzających, kontroli i postępowań podatkowych.
Podczas szkolenia przedstawione też zostaną praktyczne aspekty postępowania podczas postępowań, jak również omówione zostaną najbardziej newralgiczne sektory działalności obejmowane kontrolą.
PROGRAM
I. Czynności sprawdzające
1. Co jest celem czynności sprawdzających i czy firma ma jakieś uprawnienia w toku ich trwania?
2. Czy muszę przekazać wszystkie dokumenty, jakie żąda urząd?
3. Czy można żądać zakończenia czynności sprawdzających?
II. Kontrola podatkowa
1. Wszczęcie kontroli podatkowej – kiedy potrzebne jest upoważnienie, a kiedy legitymacja?
2. Czynności podejmowane w toku kontroli – co może zrobić urząd, a czego już nie?
3. Postępowanie dowodowe – czy warto być aktywnym? Kiedy protestować, a kiedy lepiej współpracować?
4. Prawa i obowiązki kontrolowanego – na co zwrócić uwagę, żeby nie dostać grzywny.
5. Protokół kontroli podatkowej.
6. Zwalczanie ustaleń kontroli – czy warto wnosić zastrzeżenia.
7. Kiedy można dokonać korekty stwierdzonego przez organ błędu?
III. Kontrola celno-skarbowa
1. Różnice między kontrolą celno-skarbową a kontrolą podatkową.
2. Czego najczęściej dotyczą kontrole celno-skarbowe?
3. Zakończenie kontroli: czy od wyniku kontroli można się odwołać?
IV. Postępowanie podatkowe
1. Wszczęcie postępowania podatkowego.
2. Postępowanie dowodowe – jak się bronić? Czy warto być aktywnym?.
3. Prawa strony postępowania – omówienie kluczowych zasad postępowania podatkowego.
4. Decyzja zabezpieczająca, wymiarowa, rygor natychmiastowej wykonalności.
5. Odwołanie od decyzji organu pierwszej instancji.
6. Skarga do sądu administracyjnego – czyli kiedy warto zaskarżyć decyzję organu i jak przygotować się do obrony swojego stanowiska.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(766) "
Cena bez abonamentu:
99 PLN + VAT
Czas trwania:
2 godziny 42 minuty
Certyfikat:
Tak
Materiały:
Tak
"
}
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array(7) {
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["locale"]=>
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["name"]=>
string(50) "Kontrola w firmie – jak nie dać się zaskoczyć"
["content"]=>
string(3717) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Celem szkolenia jest kompleksowe przedstawienie tematyki praw i obowiązków podatników podczas realizowanych przez organy podatkowe oraz urzędy celno-skarbowe czynności sprawdzających, kontroli i postępowań podatkowych.
Podczas szkolenia przedstawione też zostaną praktyczne aspekty postępowania podczas postępowań, jak również omówione zostaną najbardziej newralgiczne sektory działalności obejmowane kontrolą.
PROGRAM
I. Czynności sprawdzające
1. Co jest celem czynności sprawdzających i czy firma ma jakieś uprawnienia w toku ich trwania?
2. Czy muszę przekazać wszystkie dokumenty, jakie żąda urząd?
3. Czy można żądać zakończenia czynności sprawdzających?
II. Kontrola podatkowa
1. Wszczęcie kontroli podatkowej – kiedy potrzebne jest upoważnienie, a kiedy legitymacja?
2. Czynności podejmowane w toku kontroli – co może zrobić urząd, a czego już nie?
3. Postępowanie dowodowe – czy warto być aktywnym? Kiedy protestować, a kiedy lepiej współpracować?
4. Prawa i obowiązki kontrolowanego – na co zwrócić uwagę, żeby nie dostać grzywny.
5. Protokół kontroli podatkowej.
6. Zwalczanie ustaleń kontroli – czy warto wnosić zastrzeżenia.
7. Kiedy można dokonać korekty stwierdzonego przez organ błędu?
III. Kontrola celno-skarbowa
1. Różnice między kontrolą celno-skarbową a kontrolą podatkową.
2. Czego najczęściej dotyczą kontrole celno-skarbowe?
3. Zakończenie kontroli: czy od wyniku kontroli można się odwołać?
IV. Postępowanie podatkowe
1. Wszczęcie postępowania podatkowego.
2. Postępowanie dowodowe – jak się bronić? Czy warto być aktywnym?.
3. Prawa strony postępowania – omówienie kluczowych zasad postępowania podatkowego.
4. Decyzja zabezpieczająca, wymiarowa, rygor natychmiastowej wykonalności.
5. Odwołanie od decyzji organu pierwszej instancji.
6. Skarga do sądu administracyjnego – czyli kiedy warto zaskarżyć decyzję organu i jak przygotować się do obrony swojego stanowiska.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(766) "
Cena bez abonamentu:
99 PLN + VAT
Czas trwania:
2 godziny 42 minuty
Certyfikat:
Tak
Materiały:
Tak
"
}
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}
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"
["to_be_logged_out"]=>
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"
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array(0) {
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array(6) {
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NULL
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array(3) {
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string(9) "image_url"
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}
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array(0) {
}
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array(3) {
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string(16) "createdWithMetas"
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array(0) {
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}
["revisionPresenter":protected]=>
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["sortable":protected]=>
array(7) {
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string(2) "id"
[1]=>
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string(4) "type"
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string(15) "date_of_publish"
[6]=>
string(32) "clickMeetingConference.starts_at"
}
["metaTable":protected]=>
string(13) "products_meta"
["forceDeleting":protected]=>
bool(false)
["defaultLocale":protected]=>
NULL
["mediaConversions"]=>
array(0) {
}
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array(0) {
}
["deletePreservingMedia":protected]=>
bool(false)
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array(0) {
}
["scoutMetadata":protected]=>
array(0) {
}
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}
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}
}
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array(0) {
}
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array(0) {
}
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array(0) {
}
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array(0) {
}
["rememberTokenName":protected]=>
string(14) "remember_token"
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array(8) {
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string(10) "first_name"
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string(9) "last_name"
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string(5) "email"
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string(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"
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string(9) "last_name"
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string(5) "email"
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string(10) "created_at"
}
["accessToken":protected]=>
NULL
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bool(false)
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string(5) "pgsql"
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array(7) {
["id"]=>
int(49201)
["product_id"]=>
int(49201)
["locale"]=>
string(2) "pl"
["name"]=>
string(149) "Wybrane zagadnienia związane z działaniem spółki z ograniczoną odpowiedzialnością cz. 3 - dokapitalizowanie spółki oraz wypłaty ze spółki"
["content"]=>
string(2763) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Niniejsze szkolenie stanowi kontynuację cyklu szkoleń dotyczących praw spółek. W ramach tego szkolenia postaramy się przekazać kolejną porcję informacji i porad w zakresie szczególnych zagadnień związanych z działaniem spółki z ograniczoną odpowiedzialnością.
PROGRAM
1) Podwyższenie kapitału zakładowego.
a) Czemu służy?
b) Sposoby podwyższenia kapitału.
c) Procedura podwyższenia kapitału.
2) Dopłaty w spółce z o.o.
a) Czym są dopłaty?
b) Mechanizm dopłat w sp. z o.o.
c) Procedura wnoszenia dopłat.
d) Ewentualny zwrot dopłat.
3) Pożyczka właścicielska.
a) Pożyczka jako forma dokapitalizowania właścicielskiego.
b) O czym należy pamiętać przy pożyczkach właścicielskich.
4) Dywidendy.
a) Charakterystyka wypłaty zysku w sp. z o.o.
b) Wysokość dywidendy.
c) Zaliczka na poczet dywidendy.
d) Procedura wypłaty dywidendy.
e) Zwrot zaliczek.
5) Obniżenie kapitału zakładowego.
a) Czemu służy?
b) Sposoby obniżenia kapitału.
c) Procedura obniżenia kapitału.
6) Umowy ze spółką.
a) Na co zwracać uwagę, istotne ryzyka.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(1171) "
Cena bez abonamentu:
99 PLN + VAT
Czas trwania:
3 godziny 21 minut
Certyfikat:
Tak
Materiały:
Tak
Nagranie:
Z przyczyn technicznych nagranie nie zostało zapisane w całości — brakuje trzeciej części. Przepraszamy za niedogodności i dziękujemy za wyrozumiałość.
"
}
["original":protected]=>
array(7) {
["id"]=>
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["product_id"]=>
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["locale"]=>
string(2) "pl"
["name"]=>
string(149) "Wybrane zagadnienia związane z działaniem spółki z ograniczoną odpowiedzialnością cz. 3 - dokapitalizowanie spółki oraz wypłaty ze spółki"
["content"]=>
string(2763) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Niniejsze szkolenie stanowi kontynuację cyklu szkoleń dotyczących praw spółek. W ramach tego szkolenia postaramy się przekazać kolejną porcję informacji i porad w zakresie szczególnych zagadnień związanych z działaniem spółki z ograniczoną odpowiedzialnością.
PROGRAM
1) Podwyższenie kapitału zakładowego.
a) Czemu służy?
b) Sposoby podwyższenia kapitału.
c) Procedura podwyższenia kapitału.
2) Dopłaty w spółce z o.o.
a) Czym są dopłaty?
b) Mechanizm dopłat w sp. z o.o.
c) Procedura wnoszenia dopłat.
d) Ewentualny zwrot dopłat.
3) Pożyczka właścicielska.
a) Pożyczka jako forma dokapitalizowania właścicielskiego.
b) O czym należy pamiętać przy pożyczkach właścicielskich.
4) Dywidendy.
a) Charakterystyka wypłaty zysku w sp. z o.o.
b) Wysokość dywidendy.
c) Zaliczka na poczet dywidendy.
d) Procedura wypłaty dywidendy.
e) Zwrot zaliczek.
5) Obniżenie kapitału zakładowego.
a) Czemu służy?
b) Sposoby obniżenia kapitału.
c) Procedura obniżenia kapitału.
6) Umowy ze spółką.
a) Na co zwracać uwagę, istotne ryzyka.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(1171) "
Cena bez abonamentu:
99 PLN + VAT
Czas trwania:
3 godziny 21 minut
Certyfikat:
Tak
Materiały:
Tak
Nagranie:
Z przyczyn technicznych nagranie nie zostało zapisane w całości — brakuje trzeciej części. Przepraszamy za niedogodności i dziękujemy za wyrozumiałość.
"
}
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}
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}
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}
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array(0) {
}
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NULL
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array(0) {
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object(SCTeam\Auth\Models\User)#3059 (46) {
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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?
"
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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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OPIS SZKOLENIA
Celem szkolenia jest kompleksowe przedstawienie problematyki ustalenia miejsca świadczenia (opodatkowania) poszczególnych rodzajów transakcji podlegających VAT.
PROGRAM
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b. Zasady podatku VAT istotne dla ustalenia miejsca opodatkowania
c. Podatnik – czyli kto?
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c. Eksport i import
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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.
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"
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Materiały:
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["deletePreservingMedia":protected]=>
bool(false)
["unAttachedMediaLibraryItems":protected]=>
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"
}
}
["touches":protected]=>
array(0) {
}
["timestamps"]=>
bool(true)
["hidden":protected]=>
array(2) {
[0]=>
string(8) "password"
[1]=>
string(14) "remember_token"
}
["visible":protected]=>
array(0) {
}
["fillable":protected]=>
array(0) {
}
["guarded":protected]=>
array(0) {
}
["rememberTokenName":protected]=>
string(14) "remember_token"
["revisionable":protected]=>
array(8) {
[0]=>
string(10) "first_name"
[1]=>
string(9) "last_name"
[2]=>
string(5) "email"
[3]=>
string(5) "phone"
[4]=>
string(6) "status"
[5]=>
string(16) "allow_newsletter"
[6]=>
string(11) "facebook_id"
[7]=>
string(9) "google_id"
}
["sortable":protected]=>
array(5) {
[0]=>
string(2) "id"
[1]=>
string(10) "first_name"
[2]=>
string(9) "last_name"
[3]=>
string(5) "email"
[4]=>
string(10) "created_at"
}
["accessToken":protected]=>
NULL
["forceDeleting":protected]=>
bool(false)
["roleClass":"SCTeam\Auth\Models\User":private]=>
NULL
["permissionClass":"SCTeam\Auth\Models\User":private]=>
NULL
["wildcardClass":"SCTeam\Auth\Models\User":private]=>
NULL
["__metaData":protected]=>
NULL
["__wasCreatedEventFired":protected]=>
bool(false)
["__wasUpdatedEventFired":protected]=>
bool(false)
["__wasSavedEventFired":protected]=>
bool(false)
["mediaConversions"]=>
array(0) {
}
["mediaCollections"]=>
array(0) {
}
["deletePreservingMedia":protected]=>
bool(false)
["unAttachedMediaLibraryItems":protected]=>
array(0) {
}
}
}
["escapeWhenCastingToString":protected]=>
bool(false)
}
["translations"]=>
object(Illuminate\Database\Eloquent\Collection)#3091 (2) {
["items":protected]=>
array(1) {
[0]=>
object(SCTeam\Products\Models\ProductTranslation)#3032 (30) {
["connection":protected]=>
string(5) "pgsql"
["table":protected]=>
string(20) "product_translations"
["primaryKey":protected]=>
string(2) "id"
["keyType":protected]=>
string(3) "int"
["incrementing"]=>
bool(true)
["with":protected]=>
array(0) {
}
["withCount":protected]=>
array(0) {
}
["preventsLazyLoading"]=>
bool(false)
["perPage":protected]=>
int(15)
["exists"]=>
bool(true)
["wasRecentlyCreated"]=>
bool(false)
["escapeWhenCastingToString":protected]=>
bool(false)
["attributes":protected]=>
array(7) {
["id"]=>
int(49195)
["product_id"]=>
int(49195)
["locale"]=>
string(2) "pl"
["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
"
}
["original":protected]=>
array(7) {
["id"]=>
int(49195)
["product_id"]=>
int(49195)
["locale"]=>
string(2) "pl"
["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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}
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array(1) {
[0]=>
string(1) "*"
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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]=>
NULL
["__wasCreatedEventFired":protected]=>
bool(false)
["__wasUpdatedEventFired":protected]=>
bool(false)
["__wasSavedEventFired":protected]=>
bool(false)
["translatedAttributes"]=>
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string(4) "name"
[1]=>
string(7) "content"
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string(11) "description"
[3]=>
string(15) "additional_info"
}
["revisionPresenter":protected]=>
string(44) "SCTeam\Products\Presenters\Revisions\Product"
["sortable":protected]=>
array(7) {
[0]=>
string(2) "id"
[1]=>
string(4) "slug"
[2]=>
string(5) "price"
[3]=>
string(9) "starts_at"
[4]=>
string(4) "type"
[5]=>
string(15) "date_of_publish"
[6]=>
string(32) "clickMeetingConference.starts_at"
}
["metaTable":protected]=>
string(13) "products_meta"
["forceDeleting":protected]=>
bool(false)
["defaultLocale":protected]=>
NULL
["mediaConversions"]=>
array(0) {
}
["mediaCollections"]=>
array(0) {
}
["deletePreservingMedia":protected]=>
bool(false)
["unAttachedMediaLibraryItems":protected]=>
array(0) {
}
["scoutMetadata":protected]=>
array(0) {
}
["translationModel"]=>
string(41) "SCTeam\Products\Models\ProductTranslation"
}
[10]=>
object(App\Models\Product)#3331 (46) {
["connection":protected]=>
string(5) "pgsql"
["table":protected]=>
string(8) "products"
["primaryKey":protected]=>
string(2) "id"
["keyType":protected]=>
string(3) "int"
["incrementing"]=>
bool(true)
["with":protected]=>
array(3) {
[0]=>
string(10) "categories"
[1]=>
string(4) "tags"
[2]=>
string(10) "attributes"
}
["withCount":protected]=>
array(0) {
}
["preventsLazyLoading"]=>
bool(false)
["perPage":protected]=>
int(15)
["exists"]=>
bool(true)
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bool(false)
["escapeWhenCastingToString":protected]=>
bool(false)
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array(30) {
["id"]=>
int(49186)
["slug"]=>
string(37) "spolka-cywilna-prawo-podatki-i-zus390"
["price"]=>
string(2) "99"
["tax_id"]=>
int(1)
["type"]=>
int(3)
["deleted_at"]=>
NULL
["created_at"]=>
string(19) "2025-04-22 11:09:35"
["updated_at"]=>
string(19) "2025-04-22 12:09:31"
["subscription_id"]=>
NULL
["room_id"]=>
NULL
["promotional_price"]=>
NULL
["promotional_price_starts_at"]=>
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NULL
["starts_at"]=>
NULL
["related_product_ids"]=>
NULL
["date_of_publish"]=>
string(19) "2025-04-22 11:05:00"
["is_visible"]=>
bool(true)
["finish_at"]=>
NULL
["limit_of_participants"]=>
NULL
["workshop_days"]=>
NULL
["subscription_price"]=>
string(1) "0"
["published_to"]=>
NULL
["only_with_subscription"]=>
bool(false)
["external_link"]=>
NULL
["related_subscription_id"]=>
NULL
["statute"]=>
int(0)
["require_admin_confirmation"]=>
bool(false)
["mobile_app_only"]=>
bool(false)
["archived_at"]=>
NULL
["visibility"]=>
string(4) "shop"
}
["original":protected]=>
array(30) {
["id"]=>
int(49186)
["slug"]=>
string(37) "spolka-cywilna-prawo-podatki-i-zus390"
["price"]=>
string(2) "99"
["tax_id"]=>
int(1)
["type"]=>
int(3)
["deleted_at"]=>
NULL
["created_at"]=>
string(19) "2025-04-22 11:09:35"
["updated_at"]=>
string(19) "2025-04-22 12:09:31"
["subscription_id"]=>
NULL
["room_id"]=>
NULL
["promotional_price"]=>
NULL
["promotional_price_starts_at"]=>
NULL
["promotional_price_ends_at"]=>
NULL
["starts_at"]=>
NULL
["related_product_ids"]=>
NULL
["date_of_publish"]=>
string(19) "2025-04-22 11:05:00"
["is_visible"]=>
bool(true)
["finish_at"]=>
NULL
["limit_of_participants"]=>
NULL
["workshop_days"]=>
NULL
["subscription_price"]=>
string(1) "0"
["published_to"]=>
NULL
["only_with_subscription"]=>
bool(false)
["external_link"]=>
NULL
["related_subscription_id"]=>
NULL
["statute"]=>
int(0)
["require_admin_confirmation"]=>
bool(false)
["mobile_app_only"]=>
bool(false)
["archived_at"]=>
NULL
["visibility"]=>
string(4) "shop"
}
["changes":protected]=>
array(0) {
}
["casts":protected]=>
array(12) {
["type"]=>
string(33) "SCTeam\Products\Enums\ProductType"
["promotional_price_starts_at"]=>
string(8) "datetime"
["promotional_price_ends_at"]=>
string(8) "datetime"
["starts_at"]=>
string(8) "datetime"
["finish_at"]=>
string(8) "datetime"
["related_product_ids"]=>
string(5) "array"
["date_of_publish"]=>
string(8) "datetime"
["published_to"]=>
string(8) "datetime"
["workshop_days"]=>
string(5) "array"
["mobile_app_only"]=>
string(7) "boolean"
["archived_at"]=>
string(8) "datetime"
["deleted_at"]=>
string(8) "datetime"
}
["classCastCache":protected]=>
array(0) {
}
["attributeCastCache":protected]=>
array(0) {
}
["dates":protected]=>
array(0) {
}
["dateFormat":protected]=>
NULL
["appends":protected]=>
array(3) {
[0]=>
string(9) "image_url"
[1]=>
string(3) "url"
[2]=>
string(12) "legal_status"
}
["dispatchesEvents":protected]=>
array(0) {
}
["observables":protected]=>
array(3) {
[0]=>
string(16) "createdWithMetas"
[1]=>
string(16) "updatedWithMetas"
[2]=>
string(14) "savedWithMetas"
}
["relations":protected]=>
array(5) {
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object(Illuminate\Database\Eloquent\Collection)#3319 (2) {
["items":protected]=>
array(1) {
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object(SCTeam\Products\Models\ProductCategory)#3287 (34) {
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string(5) "pgsql"
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string(10) "categories"
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string(2) "id"
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string(3) "int"
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bool(true)
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int(15)
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bool(true)
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bool(false)
["escapeWhenCastingToString":protected]=>
bool(false)
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array(11) {
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int(2)
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string(16) "szkolenia-online"
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["category_id"]=>
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NULL
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bool(true)
["link"]=>
NULL
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NULL
}
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NULL
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bool(true)
["link"]=>
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["image"]=>
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["pivot_categorable_id"]=>
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}
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array(1) {
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string(3) "url"
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["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:
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Certyfikat:
Tak
Materiały:
Tak
"
}
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"
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array(45) {
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"
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array(6) {
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["revisionPresenter":protected]=>
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["sortable":protected]=>
array(7) {
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string(2) "id"
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["metaTable":protected]=>
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["forceDeleting":protected]=>
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["mediaConversions"]=>
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["unAttachedMediaLibraryItems":protected]=>
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["scoutMetadata":protected]=>
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["translationModel"]=>
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}
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array(0) {
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array(0) {
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string(9) "google_id"
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string(2) "id"
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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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array(0) {
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array(0) {
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bool(false)
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array(0) {
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}
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["translations"]=>
object(Illuminate\Database\Eloquent\Collection)#3068 (2) {
["items":protected]=>
array(1) {
[0]=>
object(SCTeam\Products\Models\ProductTranslation)#3034 (30) {
["connection":protected]=>
string(5) "pgsql"
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["product_id"]=>
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["locale"]=>
string(2) "pl"
["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"]=>
string(0) ""
["additional_info"]=>
string(765) "
Cena bez abonamentu:
99 PLN + VAT
Czas trwania:
2 godziny 13 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
["original":protected]=>
array(7) {
["id"]=>
int(49174)
["product_id"]=>
int(49174)
["locale"]=>
string(2) "pl"
["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"]=>
string(0) ""
["additional_info"]=>
string(765) "
Cena bez abonamentu:
99 PLN + VAT
Czas trwania:
2 godziny 13 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
["changes":protected]=>
array(0) {
}
["casts":protected]=>
array(0) {
}
["classCastCache":protected]=>
array(0) {
}
["attributeCastCache":protected]=>
array(0) {
}
["dates":protected]=>
array(0) {
}
["dateFormat":protected]=>
NULL
["appends":protected]=>
array(0) {
}
["dispatchesEvents":protected]=>
array(0) {
}
["observables":protected]=>
array(0) {
}
["relations":protected]=>
array(0) {
}
["touches":protected]=>
array(0) {
}
["timestamps"]=>
bool(false)
["hidden":protected]=>
array(0) {
}
["visible":protected]=>
array(0) {
}
["fillable":protected]=>
array(4) {
[0]=>
string(4) "name"
[1]=>
string(7) "content"
[2]=>
string(11) "description"
[3]=>
string(15) "additional_info"
}
["guarded":protected]=>
array(1) {
[0]=>
string(1) "*"
}
}
}
["escapeWhenCastingToString":protected]=>
bool(false)
}
}
["touches":protected]=>
array(0) {
}
["timestamps"]=>
bool(true)
["hidden":protected]=>
array(0) {
}
["visible":protected]=>
array(0) {
}
["fillable":protected]=>
array(0) {
}
["guarded":protected]=>
array(1) {
[0]=>
string(2) "id"
}
["__metaData":protected]=>
NULL
["__wasCreatedEventFired":protected]=>
bool(false)
["__wasUpdatedEventFired":protected]=>
bool(false)
["__wasSavedEventFired":protected]=>
bool(false)
["translatedAttributes"]=>
array(4) {
[0]=>
string(4) "name"
[1]=>
string(7) "content"
[2]=>
string(11) "description"
[3]=>
string(15) "additional_info"
}
["revisionPresenter":protected]=>
string(44) "SCTeam\Products\Presenters\Revisions\Product"
["sortable":protected]=>
array(7) {
[0]=>
string(2) "id"
[1]=>
string(4) "slug"
[2]=>
string(5) "price"
[3]=>
string(9) "starts_at"
[4]=>
string(4) "type"
[5]=>
string(15) "date_of_publish"
[6]=>
string(32) "clickMeetingConference.starts_at"
}
["metaTable":protected]=>
string(13) "products_meta"
["forceDeleting":protected]=>
bool(false)
["defaultLocale":protected]=>
NULL
["mediaConversions"]=>
array(0) {
}
["mediaCollections"]=>
array(0) {
}
["deletePreservingMedia":protected]=>
bool(false)
["unAttachedMediaLibraryItems":protected]=>
array(0) {
}
["scoutMetadata":protected]=>
array(0) {
}
["translationModel"]=>
string(41) "SCTeam\Products\Models\ProductTranslation"
}
}
["escapeWhenCastingToString":protected]=>
bool(false)
}
["perPage":protected]=>
int(12)
["currentPage":protected]=>
int(10)
["path":protected]=>
string(77) "https://akademialtca.pl/katalog/podatki-prawo-rachunkowosc/szkolenia-nagrania"
["query":protected]=>
array(0) {
}
["fragment":protected]=>
NULL
["pageName":protected]=>
string(4) "page"
["onEachSide"]=>
int(3)
["options":protected]=>
array(2) {
["path"]=>
string(77) "https://akademialtca.pl/katalog/podatki-prawo-rachunkowosc/szkolenia-nagrania"
["pageName"]=>
string(4) "page"
}
["total":protected]=>
int(525)
["lastPage":protected]=>
int(44)
}
Znaleziono 525 szkoleń
