🔥 Pobierz aplikację Akademii LTCA 🔥 Wybierz:
Szkolenia nagrania
Podatki, prawo i rachunkowość
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CEL SZKOLENIA
Celem szkolenia jest przedstawienie różnych form opodatkowania i prowadzenia działalności w 2025 r. z uwzględnieniem ich wad i zalet w aspekcie prawnym i podatkowym.
Podczas szkolenia przedstawione zostaną praktyczne aspekty związane z różnymi formami otrzymywania wynagrodzenia i prowadzenia jednoosobowej działalności gospodarczej oraz działalnością w formie spółek kapitałowych i osobowych, jak również fundacji rodzinnej.
W ramach szkolenia przedstawione zostaną różne warianty porównawcze wskazujące na różnice w obciążeniach publicznoprawnych w odniesieniu do danej formy opodatkowania.
Po szkoleniu odbędą się konsultacje, podczas których eksperci LTCA odpowiedzą na pytania uczestników.
PROGRAM
1. Umowa o pracę, umowy cywilnoprawne oraz inne formy otrzymywania wynagrodzenia poza działalnością gospodarczą – podstawowe wady i zalety oraz ryzyka, przykładowe wyliczenia obciążeń publicznoprawnych w 2024 r.:
a) Umowa o pracę
b) Umowa zlecenie
c) Umowa o dzieło
d) Kontrakty menadżerskie
e) Powołanie
f) Jednoosobowa spółka z o.o.
g) Art. 176 KSH
3. Działalność gospodarcza na podatku liniowym i skali podatkowej – wady i zalety
4. Działalność gospodarcza na ryczałcie od przychodów ewidencjonowanych – wady i zalety:
a) Kto i kiedy może skorzystać z ryczałtu
b) Przegląd stawek ryczałtu w odniesieniu do różnych działalności – analiza możliwości stosowania danych stawek ryczałtu
c) Korzyści vs ryzyka
d) najnowsze podejścia organów podatkowych i sądów administracyjnych do kwestii ryczałtu.
5. Spółki osobowe – zasady funkcjonowania, wady i zalety, zasady opodatkowania i oskładkowania:
a) Spółka cywilna
b) Spółka jawna
c) Spółka partnerska
d) Spółka komandytowa
e) Spółka komandytowo akcyjna
6. Spółki kapitałowe – zasady funkcjonowania, wady i zalety, zasady opodatkowania i oskładkowania:
a) 9% CIT dla małego podatnika
b) Model estoński
7. Połączenie różnych form działalności i opodatkowania – kiedy jest możliwe, jakie będą zasady opodatkowania i oskładkowania – przykłady praktyczne.
8. Inne rozwiązania warte uwagi: (Ulgi podatkowe, SFI, NID, Fundacja Rodzinna)
"
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Cena bez abonamentu:
0 PLN + VAT
Czas trwania:
2 godziny 54 minuty
Certyfikat:
TAK
Materiały:
Tak
"
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CEL SZKOLENIA
Celem szkolenia jest przedstawienie różnych form opodatkowania i prowadzenia działalności w 2025 r. z uwzględnieniem ich wad i zalet w aspekcie prawnym i podatkowym.
Podczas szkolenia przedstawione zostaną praktyczne aspekty związane z różnymi formami otrzymywania wynagrodzenia i prowadzenia jednoosobowej działalności gospodarczej oraz działalnością w formie spółek kapitałowych i osobowych, jak również fundacji rodzinnej.
W ramach szkolenia przedstawione zostaną różne warianty porównawcze wskazujące na różnice w obciążeniach publicznoprawnych w odniesieniu do danej formy opodatkowania.
Po szkoleniu odbędą się konsultacje, podczas których eksperci LTCA odpowiedzą na pytania uczestników.
PROGRAM
1. Umowa o pracę, umowy cywilnoprawne oraz inne formy otrzymywania wynagrodzenia poza działalnością gospodarczą – podstawowe wady i zalety oraz ryzyka, przykładowe wyliczenia obciążeń publicznoprawnych w 2024 r.:
a) Umowa o pracę
b) Umowa zlecenie
c) Umowa o dzieło
d) Kontrakty menadżerskie
e) Powołanie
f) Jednoosobowa spółka z o.o.
g) Art. 176 KSH
3. Działalność gospodarcza na podatku liniowym i skali podatkowej – wady i zalety
4. Działalność gospodarcza na ryczałcie od przychodów ewidencjonowanych – wady i zalety:
a) Kto i kiedy może skorzystać z ryczałtu
b) Przegląd stawek ryczałtu w odniesieniu do różnych działalności – analiza możliwości stosowania danych stawek ryczałtu
c) Korzyści vs ryzyka
d) najnowsze podejścia organów podatkowych i sądów administracyjnych do kwestii ryczałtu.
5. Spółki osobowe – zasady funkcjonowania, wady i zalety, zasady opodatkowania i oskładkowania:
a) Spółka cywilna
b) Spółka jawna
c) Spółka partnerska
d) Spółka komandytowa
e) Spółka komandytowo akcyjna
6. Spółki kapitałowe – zasady funkcjonowania, wady i zalety, zasady opodatkowania i oskładkowania:
a) 9% CIT dla małego podatnika
b) Model estoński
7. Połączenie różnych form działalności i opodatkowania – kiedy jest możliwe, jakie będą zasady opodatkowania i oskładkowania – przykłady praktyczne.
8. Inne rozwiązania warte uwagi: (Ulgi podatkowe, SFI, NID, Fundacja Rodzinna)
"
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Cena bez abonamentu:
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Czas trwania:
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Materiały:
Tak
"
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["content"]=>
string(4949) "OPIS SZKOLENIA
Celem szkolenia jest przekrojowe przedstawienie zagadnień podatkowych związanych z podatkowym zamknięciem roku w CIT. 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. 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.
V. 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.
VI. Limitowanie kosztów finansowania dłużnego (art. 15c ustawy o CIT).
VII. Hipotetyczne odsetki w kosztach uzyskania przychodów
VIII. Moment dokonania korekty przychodów i kosztów podatkowych.
IX. Rozliczenie ulg podatkowych w deklaracji rocznej (darowizny, ulga na złe długi, B+R i inne).
X. Podatek minimalny w CIT.
XI. Rozliczenie podatkowych strat z lat ubiegłych – wybór jednej z dwóch metod rozliczenia strat i przypisanie straty do źródła przychodu.
XII. Płatności gotówkowe / biała lista / split payment a koszty – art. 15d ustawy o CIT.
XIII. Stawka podatku (19% i 9% - definicja małego podatnika).
XIV. Zasady wypełniania deklaracji CIT-8.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(766) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
3 godziny 46 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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["content"]=>
string(4949) "OPIS SZKOLENIA
Celem szkolenia jest przekrojowe przedstawienie zagadnień podatkowych związanych z podatkowym zamknięciem roku w CIT. 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. 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.
V. 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.
VI. Limitowanie kosztów finansowania dłużnego (art. 15c ustawy o CIT).
VII. Hipotetyczne odsetki w kosztach uzyskania przychodów
VIII. Moment dokonania korekty przychodów i kosztów podatkowych.
IX. Rozliczenie ulg podatkowych w deklaracji rocznej (darowizny, ulga na złe długi, B+R i inne).
X. Podatek minimalny w CIT.
XI. Rozliczenie podatkowych strat z lat ubiegłych – wybór jednej z dwóch metod rozliczenia strat i przypisanie straty do źródła przychodu.
XII. Płatności gotówkowe / biała lista / split payment a koszty – art. 15d ustawy o CIT.
XIII. Stawka podatku (19% i 9% - definicja małego podatnika).
XIV. Zasady wypełniania deklaracji CIT-8.
"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
3 godziny 46 minut
Certyfikat:
Tak
Materiały:
Tak
"
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string(1074) "OPIS SZKOLENIA
Celem szkolenia jest omówienie zmian w ustawie o rachunkowości i ich wpływu na sprawozdanie finansowe za 2024. Nowe regulacje są ważne ponieważ będą stosowane już w sprawozdaniach za 2024r.
PROGRAM
- Zmiany dotyczące sprawozdań jednostek małych i jednostek mikro – zasady sporządzania sprawozdań wg załącznika nr 5 i 4 po zmianach. Czy nowe uchwały są konieczne
- Uproszczenia dla małych i mikro jednostek – porównanie przepisów przed i po nowelizacji, na co należy zwrócić uwagę ujmując i wyceniając aktywa i pasywa
- Przygotowanie bilansu, rachunku zysków i strat z uwzględnieniem nowelizacji
- Zmiany w progach i limitach prowadzenia ksiąg, badania sprawozdań finansowych
- Nowe sprawozdania za 2024 r
- sprawozdanie z podatku dochodowego
- Istota sprawozdawczości ESG w świetle prawa bilansowego
"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
4 godziny 29 minuty
Certyfikat:
Tak
Materiały:
Tak
"
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["content"]=>
string(1074) "OPIS SZKOLENIA
Celem szkolenia jest omówienie zmian w ustawie o rachunkowości i ich wpływu na sprawozdanie finansowe za 2024. Nowe regulacje są ważne ponieważ będą stosowane już w sprawozdaniach za 2024r.
PROGRAM
- Zmiany dotyczące sprawozdań jednostek małych i jednostek mikro – zasady sporządzania sprawozdań wg załącznika nr 5 i 4 po zmianach. Czy nowe uchwały są konieczne
- Uproszczenia dla małych i mikro jednostek – porównanie przepisów przed i po nowelizacji, na co należy zwrócić uwagę ujmując i wyceniając aktywa i pasywa
- Przygotowanie bilansu, rachunku zysków i strat z uwzględnieniem nowelizacji
- Zmiany w progach i limitach prowadzenia ksiąg, badania sprawozdań finansowych
- Nowe sprawozdania za 2024 r
- sprawozdanie z podatku dochodowego
- Istota sprawozdawczości ESG w świetle prawa bilansowego
"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
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Certyfikat:
Tak
Materiały:
Tak
"
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string(958) "Agnieszka jest doradcą podatkowym oraz managerem w Kancelarii LTCA
Ukończyła prawo na Uniwersytecie Warszawskim oraz zdobyła uprawnienia doradcy podatkowego.
Posiada wieloletnie doświadczenie zawodowe, w tym również w organach administracji skarbowej, gdzie zajmowała się prowadzeniem oraz nadzorowaniem postępowań podatkowych w zakresie podatku dochodowego od osób fizycznych oraz podatku dochodowego od osób prawnych.
W ramach Kancelarii LTCA koncentruje się na doradztwie z zakresu podatków dochodowych. Uczestniczy w projektach obejmujących bieżące doradztwo podatkowe, procesy restrukturyzacyjne, audyty podatkowe.
Reprezentuje klientów w toku postępowań podatkowych oraz postępowań przed sądami administracyjnymi.
"
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Ukończyła prawo na Uniwersytecie Warszawskim oraz zdobyła uprawnienia doradcy podatkowego.
Posiada wieloletnie doświadczenie zawodowe, w tym również w organach administracji skarbowej, gdzie zajmowała się prowadzeniem oraz nadzorowaniem postępowań podatkowych w zakresie podatku dochodowego od osób fizycznych oraz podatku dochodowego od osób prawnych.
W ramach Kancelarii LTCA koncentruje się na doradztwie z zakresu podatków dochodowych. Uczestniczy w projektach obejmujących bieżące doradztwo podatkowe, procesy restrukturyzacyjne, audyty podatkowe.
Reprezentuje klientów w toku postępowań podatkowych oraz postępowań przed sądami administracyjnymi.
"
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["locale"]=>
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["name"]=>
string(149) "Zamknięcie roku podatkowego 2024 przez Płatnika podatku dochodowego od osób fizycznych – podstawowe informacje. Planowane zmiany PIT na 2025 rok"
["content"]=>
string(3550) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Celem szkolenia jest omówienie zamknięcia roku podatkowego 2024 przez płatnika podatku dochodowego od osób fizycznych. Grupa docelowa: księgowi, pracownicy działów finansowych, kadrowych i controllingu oraz inne osoby zajmujące się podatkami w danej organizacji.
PROGRAM
- Obowiązki płatnika sporządzania informacji i deklaracji PIT za rok 2024 – rodzaje formularzy (PIT-11, PIT-4R i PIT-8AR, PIT-R), zasady wypełniania, forma i terminy ich przekazywania
- Uwzględnianie różnego rodzaju kosztów uzyskania przychodów (ryczałtowe, podstawowe, podwyższone, 50-procentowe).
- Umowa o pracę w kontekście prawidłowego wypełnienia PIT-11 przez płatnika (m.in. wykazywanie wpłat na Pracownicze Plany Kapitałowe, nieodpłatnych świadczeń, świadczeń rzeczowych (niepieniężnych), świadczeń z Zakładowego Funduszu Świadczeń Socjalnych, zasiłków wypłacanych przez płatnika, pobranej składki zdrowotnej, składki na związki zawodowe, zapomóg)
- Działalność wykonywana osobiście w kontekście prawidłowego wypełnienia PIT-11 przez płatnika (m.in. wykazywanie przychodów uzyskanych z tytułu umowy zlecenia, umowy o dzieło lub kontraktu menedżerskiego, z tytułu powołania, nieodpłatnych świadczeń, świadczeń rzeczowych)
- Omówienie zasad wypełniania PIT-11 przy zwolnieniach podatkowych (ulga dla młodych, ulga dla seniorów, ulga dla rodzin 4+, ulga na powrót, zasady wykazania przychodów, które zostały opodatkowane, mimo spełnienia warunków do zwolnienia, zasady wykazywania przychodów po przekroczeniu kwoty zwolnienia, zasady wykazywania kosztów uzyskania przychodów przy zwolnieniach podatkowych)
- Inne przypadki (prawa majątkowe w tym prawa autorskie, należności po zmarłym pracowniku, , przychody z innych źródeł, przejęcie pracowników z innej firmy, śmierć w trakcie roku, należności wypłacane po ustaniu zatrudnienia, błąd płatnika w trakcie roku a PIT-11, oddelegowanie za granicę a PIT-11)
- Zasady wypełniania formularza PIT-4R (m.in. brak poboru zaliczki a PIT-4R, zwolnienia podatkowe a liczba pracowników, niepełne etaty, kilka umów u jednego pracodawcy)
- Zasady wypełniania formularza PIT-8AR
- Wynagrodzenie płatnika (m.in. odzyskanie wynagrodzenia za lata poprzednie)
- Omówienie zasad wypełniania PIT-R (podmioty zobowiązane, zasady wykazywania kwot zwolnionych i konsekwencje przekroczenia kwoty zwolnionej, kwoty wypłacane za okresy poprzednie, z opóźnieniem)
- PIT-2 (m.in. zasady wypełniana, okres obowiązywania, forma, skutki dla płatnika złożonego błędnego oświadczenia lub wniosku
- Zmiany w 2025 r.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(766) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
4 godziny 12 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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["locale"]=>
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["name"]=>
string(149) "Zamknięcie roku podatkowego 2024 przez Płatnika podatku dochodowego od osób fizycznych – podstawowe informacje. Planowane zmiany PIT na 2025 rok"
["content"]=>
string(3550) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Celem szkolenia jest omówienie zamknięcia roku podatkowego 2024 przez płatnika podatku dochodowego od osób fizycznych. Grupa docelowa: księgowi, pracownicy działów finansowych, kadrowych i controllingu oraz inne osoby zajmujące się podatkami w danej organizacji.
PROGRAM
- Obowiązki płatnika sporządzania informacji i deklaracji PIT za rok 2024 – rodzaje formularzy (PIT-11, PIT-4R i PIT-8AR, PIT-R), zasady wypełniania, forma i terminy ich przekazywania
- Uwzględnianie różnego rodzaju kosztów uzyskania przychodów (ryczałtowe, podstawowe, podwyższone, 50-procentowe).
- Umowa o pracę w kontekście prawidłowego wypełnienia PIT-11 przez płatnika (m.in. wykazywanie wpłat na Pracownicze Plany Kapitałowe, nieodpłatnych świadczeń, świadczeń rzeczowych (niepieniężnych), świadczeń z Zakładowego Funduszu Świadczeń Socjalnych, zasiłków wypłacanych przez płatnika, pobranej składki zdrowotnej, składki na związki zawodowe, zapomóg)
- Działalność wykonywana osobiście w kontekście prawidłowego wypełnienia PIT-11 przez płatnika (m.in. wykazywanie przychodów uzyskanych z tytułu umowy zlecenia, umowy o dzieło lub kontraktu menedżerskiego, z tytułu powołania, nieodpłatnych świadczeń, świadczeń rzeczowych)
- Omówienie zasad wypełniania PIT-11 przy zwolnieniach podatkowych (ulga dla młodych, ulga dla seniorów, ulga dla rodzin 4+, ulga na powrót, zasady wykazania przychodów, które zostały opodatkowane, mimo spełnienia warunków do zwolnienia, zasady wykazywania przychodów po przekroczeniu kwoty zwolnienia, zasady wykazywania kosztów uzyskania przychodów przy zwolnieniach podatkowych)
- Inne przypadki (prawa majątkowe w tym prawa autorskie, należności po zmarłym pracowniku, , przychody z innych źródeł, przejęcie pracowników z innej firmy, śmierć w trakcie roku, należności wypłacane po ustaniu zatrudnienia, błąd płatnika w trakcie roku a PIT-11, oddelegowanie za granicę a PIT-11)
- Zasady wypełniania formularza PIT-4R (m.in. brak poboru zaliczki a PIT-4R, zwolnienia podatkowe a liczba pracowników, niepełne etaty, kilka umów u jednego pracodawcy)
- Zasady wypełniania formularza PIT-8AR
- Wynagrodzenie płatnika (m.in. odzyskanie wynagrodzenia za lata poprzednie)
- Omówienie zasad wypełniania PIT-R (podmioty zobowiązane, zasady wykazywania kwot zwolnionych i konsekwencje przekroczenia kwoty zwolnionej, kwoty wypłacane za okresy poprzednie, z opóźnieniem)
- PIT-2 (m.in. zasady wypełniana, okres obowiązywania, forma, skutki dla płatnika złożonego błędnego oświadczenia lub wniosku
- Zmiany w 2025 r.
"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
4 godziny 12 minut
Certyfikat:
Tak
Materiały:
Tak
"
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"
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}
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array(33) {
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NULL
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"
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array(0) {
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array(6) {
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string(8) "datetime"
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array(1) {
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NULL
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NULL
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array(11) {
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array(0) {
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array(0) {
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NULL
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array(3) {
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string(9) "image_url"
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string(3) "url"
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array(0) {
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array(0) {
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string(44) "SCTeam\Products\Presenters\Revisions\Product"
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string(4) "type"
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string(15) "date_of_publish"
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string(32) "clickMeetingConference.starts_at"
}
["metaTable":protected]=>
string(13) "products_meta"
["forceDeleting":protected]=>
bool(false)
["defaultLocale":protected]=>
NULL
["mediaConversions"]=>
array(0) {
}
["mediaCollections"]=>
array(0) {
}
["deletePreservingMedia":protected]=>
bool(false)
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array(0) {
}
["scoutMetadata":protected]=>
array(0) {
}
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}
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string(10) "product_id"
["relatedKey":protected]=>
string(9) "author_id"
}
}
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array(0) {
}
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bool(true)
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array(2) {
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string(8) "password"
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string(14) "remember_token"
}
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array(0) {
}
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array(0) {
}
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array(0) {
}
["rememberTokenName":protected]=>
string(14) "remember_token"
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array(8) {
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string(10) "first_name"
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string(9) "last_name"
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string(5) "phone"
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string(6) "status"
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string(16) "allow_newsletter"
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string(11) "facebook_id"
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string(9) "google_id"
}
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array(5) {
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string(2) "id"
[1]=>
string(10) "first_name"
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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)
["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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array(0) {
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}
}
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}
["translations"]=>
object(Illuminate\Database\Eloquent\Collection)#2902 (2) {
["items":protected]=>
array(1) {
[0]=>
object(SCTeam\Products\Models\ProductTranslation)#2795 (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)
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int(15)
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bool(true)
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bool(false)
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array(7) {
["id"]=>
int(48132)
["product_id"]=>
int(48132)
["locale"]=>
string(2) "pl"
["name"]=>
string(88) "Wybrane zagadnienia związane z działaniem spółki z ograniczoną odpowiedzialnością"
["content"]=>
string(1864) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
W ramach tego szkolenie postaramy się przybliżyć uczestnikom wybrane istotne aspekty związane z działaniem spółki z ograniczoną odpowiedzialnością
PROGRAM
- Istotne zagadnienia i charakter spółki z o.o.
- Reprezentacja spółki z o.o. – istotne zagadnienia
- Zarząd
- Prokurent
- Pełnomocnik
- Pełnomocnik na podstawie art. 410 KSH
- Zarys odpowiedzialności
- Podwyższanie/obniżanie kapitału zakładowego
- Zagadnienie dokapitalizowania spółki
- Istotne aspekty związane z podwyższeniem kapitału zakładowego
- Istotne aspekty związane z obniżeniem kapitału zakładowego
- Dopłaty wspólników w spółce z ograniczoną odpowiedzialnością
- Na czym polegają dopłaty wspólników?
- Jaki charakter mają dopłaty?
- Jak je uregulować w umowie spółki i dlaczego warto o nich pamiętać?
- Procedura wnoszenia dopłat i ewentualnego zwrotu dopłat.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(767) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
3 godziny 44 minuty
Certyfikat:
Tak
Materiały:
Tak
"
}
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array(7) {
["id"]=>
int(48132)
["product_id"]=>
int(48132)
["locale"]=>
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["content"]=>
string(1864) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
W ramach tego szkolenie postaramy się przybliżyć uczestnikom wybrane istotne aspekty związane z działaniem spółki z ograniczoną odpowiedzialnością
PROGRAM
- Istotne zagadnienia i charakter spółki z o.o.
- Reprezentacja spółki z o.o. – istotne zagadnienia
- Zarząd
- Prokurent
- Pełnomocnik
- Pełnomocnik na podstawie art. 410 KSH
- Zarys odpowiedzialności
- Podwyższanie/obniżanie kapitału zakładowego
- Zagadnienie dokapitalizowania spółki
- Istotne aspekty związane z podwyższeniem kapitału zakładowego
- Istotne aspekty związane z obniżeniem kapitału zakładowego
- Dopłaty wspólników w spółce z ograniczoną odpowiedzialnością
- Na czym polegają dopłaty wspólników?
- Jaki charakter mają dopłaty?
- Jak je uregulować w umowie spółki i dlaczego warto o nich pamiętać?
- Procedura wnoszenia dopłat i ewentualnego zwrotu dopłat.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(767) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
3 godziny 44 minuty
Certyfikat:
Tak
Materiały:
Tak
"
}
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bool(false)
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}
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string(4) "name"
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string(7) "content"
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array(1) {
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string(1) "*"
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}
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array(0) {
}
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array(1) {
[0]=>
string(2) "id"
}
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NULL
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bool(false)
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bool(false)
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bool(false)
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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
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array(0) {
}
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array(0) {
}
["deletePreservingMedia":protected]=>
bool(false)
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}
["scoutMetadata":protected]=>
array(0) {
}
["translationModel"]=>
string(41) "SCTeam\Products\Models\ProductTranslation"
}
[5]=>
object(App\Models\Product)#3095 (46) {
["connection":protected]=>
string(5) "pgsql"
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string(8) "products"
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string(2) "id"
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string(2) "id"
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bool(false)
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object(SCTeam\Auth\Models\User)#2821 (46) {
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string(2) "id"
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string(4) "type"
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string(13) "products_meta"
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bool(false)
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NULL
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array(0) {
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array(0) {
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array(0) {
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array(0) {
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}
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array(0) {
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bool(true)
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array(2) {
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string(8) "password"
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array(0) {
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string(5) "email"
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string(5) "phone"
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string(6) "status"
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string(16) "allow_newsletter"
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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(10) "first_name"
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string(9) "last_name"
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string(5) "email"
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string(10) "created_at"
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["accessToken":protected]=>
NULL
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bool(false)
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NULL
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NULL
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NULL
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NULL
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bool(false)
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bool(false)
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bool(false)
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array(0) {
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array(0) {
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["deletePreservingMedia":protected]=>
bool(false)
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array(0) {
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string(3029) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Z naszego doświadczenia wynika, że najwięcej problemów w kontekście CIT Estońskiego, związanych jest ze skutecznym wejściem w ten reżim opodatkowania oraz dopełnienia wszystkich warunków formalnych związanych z tą formą opodatkowania.
Wychodzimy Wam naprzeciw – omówimy dla Was krok po kroku wszystkie warunki formalne związane z CIT Estońskim.
PROGRAM
1. Warunki podmiotowe, jakie podatnik musi spełniać dla skutecznego wyboru CIT estońskiego, w tym:
• Warunki struktury udziałowej;
• Warunki dotyczące zatrudnienia;
• Warunki struktury przychodowej
2. Wyłączenia spod CIT Estońskiego
3. Warunek złożenia ZAW-RD
• Wejście na CIT Estoński w trakcie trwającego roku podatkowego
• Wejście na CIT Estoński od nowego roku podatkowego
• Omówienie formularza ZAW-RD
4. Właściwe wyodrębnienia w kapitałach Spółki
5. Korekta wstępna:
• Kogo dotyczy
• Omówienie przykładów oraz prezentacji
• Omówienie CIT/KW wraz z terminami złożenia
• Ewentualna płatność podatku z korekty wstępnej
6. Dochód i ewentualny podatek z przekształcenia
• Kogo dotyczy
• Omówienie przykładów oraz prezentacji
• Omówienie CIT/KW wraz z terminami złożenia
• Płatność podatku
7. OSW-RD – oświadczenia składane Spółce
"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
4 godziny 16 minut
Certyfikat:
Tak
Materiały:
Tak
"
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OPIS SZKOLENIA
Z naszego doświadczenia wynika, że najwięcej problemów w kontekście CIT Estońskiego, związanych jest ze skutecznym wejściem w ten reżim opodatkowania oraz dopełnienia wszystkich warunków formalnych związanych z tą formą opodatkowania.
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PROGRAM
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• Warunki struktury udziałowej;
• Warunki dotyczące zatrudnienia;
• Warunki struktury przychodowej
2. Wyłączenia spod CIT Estońskiego
3. Warunek złożenia ZAW-RD
• Wejście na CIT Estoński w trakcie trwającego roku podatkowego
• Wejście na CIT Estoński od nowego roku podatkowego
• Omówienie formularza ZAW-RD
4. Właściwe wyodrębnienia w kapitałach Spółki
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• Kogo dotyczy
• Omówienie przykładów oraz prezentacji
• Omówienie CIT/KW wraz z terminami złożenia
• Ewentualna płatność podatku z korekty wstępnej
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• Kogo dotyczy
• Omówienie przykładów oraz prezentacji
• Omówienie CIT/KW wraz z terminami złożenia
• Płatność podatku
7. OSW-RD – oświadczenia składane Spółce
"
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Tak
Materiały:
Tak
"
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["content"]=>
string(3368) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Szkolenie przygotowujące firmę do sukcesji, z opcją wyboru rozwiązań z zakrresu zarządu sukcesyjnego, fundacji rodzinnej bądź opcji restrukturyzacji. Ze szczególnym uwzględnieniem podatkowych konsekwencji działań restrukturyzcyjnych.
PROGRAM
Jak przygotować firmę do sukcesji?
Przedsiębiorstwo w spadku. Fundacja rodzinna. Inne opcje restrukturyzacyjne?
1. Podstawowe pojęcia z zakresu prawa spadkowego i prawa spółek w kontekście sukcesji przedsiębiorstwa.
2. Przedsiębiorstwo w spadku.
• zasady ustanawiania zarządcy sukcesyjnego za życia i po śmierci podatnika
• konieczność zgłoszenia do CEIDG
• remanent
• rozliczanie przedsiębiorstwa w spadku w przypadku działalności indywidualnej i spółki cywilnej
• jak długo może prowadzić działalność przedsiębiorstwo w spadku
• przedsiębiorstwo w spadku a konsekwencje w VAT
• inne korzyści z ustanowienia zarządcy sukcesyjnego
• konsekwencje zarządu sukcesyjnego w prawie pracy
• zeznania roczne
• inne kwestie ważne
• co dalej po wygaśnięciu zarządu sukcesyjnego.
3. Spadki – przepisy w pigułce.
• dziedziczenie ustawowe i testamentowe, zapis windykacyjny
• intercyza, rozwód, separacja a dziedziczenie
• zachowek
• darowizna za życia a dziedziczenie
• dziedziczenie firmy jednoosobowej a dziedziczenie spółki i innych składników majątku
4. Fundacja rodzinna –
• podstawowe zasady – utworzenie, działanie, organy, majątek
• skutki podatkowe (korzyści i zagrożenia)
• wady i zalety.
"
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string(766) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
4 godziny 21 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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["content"]=>
string(3368) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Szkolenie przygotowujące firmę do sukcesji, z opcją wyboru rozwiązań z zakrresu zarządu sukcesyjnego, fundacji rodzinnej bądź opcji restrukturyzacji. Ze szczególnym uwzględnieniem podatkowych konsekwencji działań restrukturyzcyjnych.
PROGRAM
Jak przygotować firmę do sukcesji?
Przedsiębiorstwo w spadku. Fundacja rodzinna. Inne opcje restrukturyzacyjne?
1. Podstawowe pojęcia z zakresu prawa spadkowego i prawa spółek w kontekście sukcesji przedsiębiorstwa.
2. Przedsiębiorstwo w spadku.
• zasady ustanawiania zarządcy sukcesyjnego za życia i po śmierci podatnika
• konieczność zgłoszenia do CEIDG
• remanent
• rozliczanie przedsiębiorstwa w spadku w przypadku działalności indywidualnej i spółki cywilnej
• jak długo może prowadzić działalność przedsiębiorstwo w spadku
• przedsiębiorstwo w spadku a konsekwencje w VAT
• inne korzyści z ustanowienia zarządcy sukcesyjnego
• konsekwencje zarządu sukcesyjnego w prawie pracy
• zeznania roczne
• inne kwestie ważne
• co dalej po wygaśnięciu zarządu sukcesyjnego.
3. Spadki – przepisy w pigułce.
• dziedziczenie ustawowe i testamentowe, zapis windykacyjny
• intercyza, rozwód, separacja a dziedziczenie
• zachowek
• darowizna za życia a dziedziczenie
• dziedziczenie firmy jednoosobowej a dziedziczenie spółki i innych składników majątku
4. Fundacja rodzinna –
• podstawowe zasady – utworzenie, działanie, organy, majątek
• skutki podatkowe (korzyści i zagrożenia)
• wady i zalety.
"
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string(766) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
4 godziny 21 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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string(3130) "OPIS SZKOLENIA
W trakcie szkolenia zostaną omówione teoretyczne i praktyczne zagadnienia dotyczące likwidacji wybranych spółek prawa handlowego - spółki jawnej, komandytowej i spółki z o. o. Prowadzące odniesie się także do osoby likwidatora z perspektywy jego powołania, i odołania oraz wynagradzana, a także omówi zakres uprawnień i obowiązków likwidatora. Szkolenie będzie obejmowało aspekty nie tylko prawne, ale także podatkowe (PIT, CIT, VA, PCC) oraz ZUS związane z otwarciem, przebiegem i zakończeniem procesu likwidacji po stronie spólki i jej wspólników oraz kontrahentów.
PROGRAM
1. Likwidacja spółki jawnej – przebieg procesu, etapy, konsekwencje
a. Rozwiązanie i likwidacja – czy to jest to samo?
b. Jak rozpocząć proces likwidacji spółki jawnej?
c. Jakie są sposoby likwidacji spółki jawnej?
d. Etapy likwidacji spółki komandytowej
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f. Likwidacja spółki jawnej – PIT, CIT, VAT, PCC
g. Likwidacja spółki jawnej w kontekście ZUS
h. Pozostałe skutki likwidacji spółki jawnej
2. Likwidacja spółki komandytowej – przebieg procesu, konsekwencje
a. Rozwiązanie i likwidacja – czy to jest to samo?
b. Jak rozpocząć proces likwidacji spółki komandytowej?
c. Jakie są sposoby likwidacji spółki komandytowej?
d. Etapy likwidacji spółki komandytowej
e. Skutki likwidacji spółki komandytowej wynikające z Ksh
f. Likwidacja spółki komandytowej– PIT, CIT, VAT, PCC
g. Likwidacja spółki komandytowej w kontekście ZUS
h. Pozostałe skutki likwidacji spółki komandytowej
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a. Rozwiązanie i likwidacja spółki z o. o. – czy to jest to samo?
b. Jak rozpocząć proces likwidacji spółki z o. o. (uchwała, koszty, głosowanie)?
c. Etapy likwidacji spółki z o. o. (ogłoszenie w MSiG, zmiana w KRS)
d. Skutki likwidacji spółki z o. o. wynikające z Ksh
e. Likwidacja spółki z o. o. – PIT, CIT, VAT, PCC
f. Likwidacja spółki z o. o. w kontekście ZUS
g. Pozostałe skutki likwidacji spółki z o. o.
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d. Odwołanie likwidatora
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6. Skutki w ZUS likwidacji spółki osobowej i kapitałowej po stronie spółki i wspólników, skutki bilansowe
"
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Cena bez abonamentu:
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Czas trwania:
4 godziny 32 minuty
Certyfikat:
Tak
Materiały:
Tak
"
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W trakcie szkolenia zostaną omówione teoretyczne i praktyczne zagadnienia dotyczące likwidacji wybranych spółek prawa handlowego - spółki jawnej, komandytowej i spółki z o. o. Prowadzące odniesie się także do osoby likwidatora z perspektywy jego powołania, i odołania oraz wynagradzana, a także omówi zakres uprawnień i obowiązków likwidatora. Szkolenie będzie obejmowało aspekty nie tylko prawne, ale także podatkowe (PIT, CIT, VA, PCC) oraz ZUS związane z otwarciem, przebiegem i zakończeniem procesu likwidacji po stronie spólki i jej wspólników oraz kontrahentów.
PROGRAM
1. Likwidacja spółki jawnej – przebieg procesu, etapy, konsekwencje
a. Rozwiązanie i likwidacja – czy to jest to samo?
b. Jak rozpocząć proces likwidacji spółki jawnej?
c. Jakie są sposoby likwidacji spółki jawnej?
d. Etapy likwidacji spółki komandytowej
e. Skutki likwidacji spółki jawnej wynikające z Ksh
f. Likwidacja spółki jawnej – PIT, CIT, VAT, PCC
g. Likwidacja spółki jawnej w kontekście ZUS
h. Pozostałe skutki likwidacji spółki jawnej
2. Likwidacja spółki komandytowej – przebieg procesu, konsekwencje
a. Rozwiązanie i likwidacja – czy to jest to samo?
b. Jak rozpocząć proces likwidacji spółki komandytowej?
c. Jakie są sposoby likwidacji spółki komandytowej?
d. Etapy likwidacji spółki komandytowej
e. Skutki likwidacji spółki komandytowej wynikające z Ksh
f. Likwidacja spółki komandytowej– PIT, CIT, VAT, PCC
g. Likwidacja spółki komandytowej w kontekście ZUS
h. Pozostałe skutki likwidacji spółki komandytowej
3. Likwidacja spółki z ograniczoną odpowiedzialnością – przebieg procesu, konsekwencje
a. Rozwiązanie i likwidacja spółki z o. o. – czy to jest to samo?
b. Jak rozpocząć proces likwidacji spółki z o. o. (uchwała, koszty, głosowanie)?
c. Etapy likwidacji spółki z o. o. (ogłoszenie w MSiG, zmiana w KRS)
d. Skutki likwidacji spółki z o. o. wynikające z Ksh
e. Likwidacja spółki z o. o. – PIT, CIT, VAT, PCC
f. Likwidacja spółki z o. o. w kontekście ZUS
g. Pozostałe skutki likwidacji spółki z o. o.
4. Rola likwidatora w procesie likwidacji
a. Powołanie likwidatora
b. Prawa i obowiązki likwidatora
c. Wynagrodzenie likwidatora
d. Odwołanie likwidatora
5. Skutki podatkowe likwidacji spółki osobowej i kapitałowej po stronie spółki i wspólników
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"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
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Certyfikat:
Tak
Materiały:
Tak
"
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string(1871) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Celem szkolenia jest poznanie zagadnień zwiazanych z ujmowaniem wyceną i prezentacją środków trwałeych. W oparciu o ustawę o rachunkowści, KSR ale też z uwzględnieniem przepisów podatkowych omówione zostaną probemy nurtujące ksiegowych przy ujmowaniu rzeczowych aktywów trwałych.
PROGRAM
1. Kryteria ujmowania rzeczowych aktywów trwałych
2. Wycena rzeczowych aktywów trwałych na dzień ich pierwszego ujęcia w tym ujmowanie kosztów wytworzenia, różnic kursowych
3. Ujmowanie dotacji do środków trwałych
4. Wycena rzeczowych aktywów trwałych na dzień bilansowy
5. Zasady naliczania amortyzacji
6. Ujmowanie nakładów ponoszonych w trakcie użytkowania
7. Przesłanki utraty wartości środków trwałych
8. Zakres ujawnień dotyczących rzeczowych aktywów trwałych w sprawozdaniach finansowych
"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
4 godziny 12 minut
Certyfikat:
Tak
Materiały:
Tak
"
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OPIS SZKOLENIA
Celem szkolenia jest poznanie zagadnień zwiazanych z ujmowaniem wyceną i prezentacją środków trwałeych. W oparciu o ustawę o rachunkowści, KSR ale też z uwzględnieniem przepisów podatkowych omówione zostaną probemy nurtujące ksiegowych przy ujmowaniu rzeczowych aktywów trwałych.
PROGRAM
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"
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Tak
Materiały:
Tak
"
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string(13) "products_meta"
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array(0) {
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["relatedKey":protected]=>
string(9) "author_id"
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array(2) {
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array(0) {
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string(14) "remember_token"
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string(11) "facebook_id"
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string(2) "id"
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object(SCTeam\Products\Models\ProductTranslation)#2800 (30) {
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["name"]=>
string(34) "Koszty uzyskania przychodów w CIT"
["content"]=>
string(7027) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Celem szkolenia jest omówienie podstawowych zasad rozliczania podatkowych kosztów uzyskania przychodów. Podczas szkolenia przedstawimy moment ujęcia kosztów w czasie, jak również zasady rozliczenia najbardziej charakterystycznych kosztów występujących w przedsiębiorstwach. Szkolenie obejmie również omówienie najbardziej charakterystycznych kosztów niepodatkowych i kosztów limitowanych.
Szkolenie obejmuje również omówienie najnowszych interpretacji organów podatkowych, orzeczeń sądów administracyjnych dotyczących CIT.
PROGRAM
I. Koszty uzyskania przychodów – zasady ogólne
1. Definicja kosztów uzyskania przychodów
2. Przesłanki uznania za koszt podatkowy (poniesiony przez podatnika, definitywny, w związku z prowadzoną przez podatnika działalnością gospodarczą, poniesiony w celu uzyskania, zachowania lub zabezpieczenia przychodów
3. Dokumentowanie kosztów uzyskania przychodów
4. Wyłączenia z kosztów
II. Zasady rozliczania kosztów w czasie:
1. Koszty bezpośrednie
2. Koszty pośrednie, w tym dotyczące okresu dłuższego niż rok czy rok podatkowy
3. Moment poniesienia kosztów
4. Rozliczenie kosztów w czasie
III. Najbardziej charakterystyczne koszty uzyskania przychodów
1. Wynagrodzenia i koszty świadczeń pracowniczych (narzuty, PPK, benefity, karty sportowe, abonamenty medyczne, imprezy integracyjne, wyjścia do kina, strój pracowniczy, prezenty, ubezpieczenia, szkolenia pracowników, paczki świąteczne i inne charakterystyczne świadczenia)
2. Koszty umów zlecenia oraz świadczeń na rzecz zleceniobiorców
3. Koszy samochodów osobowych a KUP (amortyzacja, leasing, wydatki eksploatacyjne)
4. Wierzytelności jako koszty uzyskania przychodów
5. Reklama i reprezentacja
6. Świadczenia na rzecz kontrahentów (szkolenia, prezenty, konsumpcja, imprezy itp.)
7. Sprzedaż premiowa, konkursy, sponsoring, bonusy, rabaty
8. Kary umowne i odszkodowania – kiedy mogą być kosztem
9. Hipotetyczne odsetkowe a koszty podatkowe
IV. Naruszenie regulacji w zakresie płatności bezgotówkowych i przepisów o „białej liście” a koszty podatkowe
V. Naruszenie regulacji w zakresie obowiązkowego „split payment” a koszty podatkowe
VI. Koszty finansowania dłużnego a limit KUP
VII. Brak zapłaty a ulga na złe długi
VIII. Koszty niestanowiące podatkowych kosztów uzyskania przychodów (NKUP)
1. Koszty reprezentacji
2. Składki członkowskie
3. Ubezpieczenia pracowników
4. Imprezy pracownicze – alkohol
5. VAT niebędący kosztem uzyskania przychodu
6. PFRON
7. Kary umowne, odszkodowania, kary administracyjne, grzywny, mandaty, koszty egzekucyjne / sądowe
8. Upominki, prezenty świąteczne dla klientów
9. Darowizny
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11. Koszty pokryte dotacjami
12. Usługi np. wynajmu samochodu / usługi taksówkowe nieprawidłowo udokumentowane
13. Część odpisów / opłat za samochód osobowy
14. Ubezpieczenie zw. z ww. samochodem
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16. Podatki np. PCC
17. Spisane należności handlowe
18. Koszty reklamacji
19. Odpisy na należności nieściągalne / przedawnione
20. Koszty odsetek na transakcje kapitałowe
21. Ukryta dywidenda (2023 r.)
22. Inne koszty niepodatkowe (NKUP)
IX. Różnice przejściowe pomiędzy wynikiem rachunkowym i podatkowym, omówienie zasad oraz przykłady
1. Odsetki
2. Niewpłacone składki na ubezpieczenia społeczne
3. Niewypłacone wynagrodzenia dla pracowników / delegacje pracownicze
4. Naliczone opłaty za gwarancje bankowe,
5. Inne różnice przejściowe
"
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string(0) ""
["additional_info"]=>
string(767) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
2 godzina 33 minuty
Certyfikat:
Tak
Materiały:
Tak
"
}
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["content"]=>
string(7027) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Celem szkolenia jest omówienie podstawowych zasad rozliczania podatkowych kosztów uzyskania przychodów. Podczas szkolenia przedstawimy moment ujęcia kosztów w czasie, jak również zasady rozliczenia najbardziej charakterystycznych kosztów występujących w przedsiębiorstwach. Szkolenie obejmie również omówienie najbardziej charakterystycznych kosztów niepodatkowych i kosztów limitowanych.
Szkolenie obejmuje również omówienie najnowszych interpretacji organów podatkowych, orzeczeń sądów administracyjnych dotyczących CIT.
PROGRAM
I. Koszty uzyskania przychodów – zasady ogólne
1. Definicja kosztów uzyskania przychodów
2. Przesłanki uznania za koszt podatkowy (poniesiony przez podatnika, definitywny, w związku z prowadzoną przez podatnika działalnością gospodarczą, poniesiony w celu uzyskania, zachowania lub zabezpieczenia przychodów
3. Dokumentowanie kosztów uzyskania przychodów
4. Wyłączenia z kosztów
II. Zasady rozliczania kosztów w czasie:
1. Koszty bezpośrednie
2. Koszty pośrednie, w tym dotyczące okresu dłuższego niż rok czy rok podatkowy
3. Moment poniesienia kosztów
4. Rozliczenie kosztów w czasie
III. Najbardziej charakterystyczne koszty uzyskania przychodów
1. Wynagrodzenia i koszty świadczeń pracowniczych (narzuty, PPK, benefity, karty sportowe, abonamenty medyczne, imprezy integracyjne, wyjścia do kina, strój pracowniczy, prezenty, ubezpieczenia, szkolenia pracowników, paczki świąteczne i inne charakterystyczne świadczenia)
2. Koszty umów zlecenia oraz świadczeń na rzecz zleceniobiorców
3. Koszy samochodów osobowych a KUP (amortyzacja, leasing, wydatki eksploatacyjne)
4. Wierzytelności jako koszty uzyskania przychodów
5. Reklama i reprezentacja
6. Świadczenia na rzecz kontrahentów (szkolenia, prezenty, konsumpcja, imprezy itp.)
7. Sprzedaż premiowa, konkursy, sponsoring, bonusy, rabaty
8. Kary umowne i odszkodowania – kiedy mogą być kosztem
9. Hipotetyczne odsetkowe a koszty podatkowe
IV. Naruszenie regulacji w zakresie płatności bezgotówkowych i przepisów o „białej liście” a koszty podatkowe
V. Naruszenie regulacji w zakresie obowiązkowego „split payment” a koszty podatkowe
VI. Koszty finansowania dłużnego a limit KUP
VII. Brak zapłaty a ulga na złe długi
VIII. Koszty niestanowiące podatkowych kosztów uzyskania przychodów (NKUP)
1. Koszty reprezentacji
2. Składki członkowskie
3. Ubezpieczenia pracowników
4. Imprezy pracownicze – alkohol
5. VAT niebędący kosztem uzyskania przychodu
6. PFRON
7. Kary umowne, odszkodowania, kary administracyjne, grzywny, mandaty, koszty egzekucyjne / sądowe
8. Upominki, prezenty świąteczne dla klientów
9. Darowizny
10. Odsetki budżetowe
11. Koszty pokryte dotacjami
12. Usługi np. wynajmu samochodu / usługi taksówkowe nieprawidłowo udokumentowane
13. Część odpisów / opłat za samochód osobowy
14. Ubezpieczenie zw. z ww. samochodem
15. Przekroczona kilometrówka
16. Podatki np. PCC
17. Spisane należności handlowe
18. Koszty reklamacji
19. Odpisy na należności nieściągalne / przedawnione
20. Koszty odsetek na transakcje kapitałowe
21. Ukryta dywidenda (2023 r.)
22. Inne koszty niepodatkowe (NKUP)
IX. Różnice przejściowe pomiędzy wynikiem rachunkowym i podatkowym, omówienie zasad oraz przykłady
1. Odsetki
2. Niewpłacone składki na ubezpieczenia społeczne
3. Niewypłacone wynagrodzenia dla pracowników / delegacje pracownicze
4. Naliczone opłaty za gwarancje bankowe,
5. Inne różnice przejściowe
"
["description"]=>
string(0) ""
["additional_info"]=>
string(767) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
2 godzina 33 minuty
Certyfikat:
Tak
Materiały:
Tak
"
}
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["revisionPresenter":protected]=>
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}
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["defaultLocale":protected]=>
NULL
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["mediaCollections"]=>
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["deletePreservingMedia":protected]=>
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["scoutMetadata":protected]=>
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[10]=>
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["keyType":protected]=>
string(3) "int"
["incrementing"]=>
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array(28) {
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["require_admin_confirmation"]=>
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array(3) {
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}
["dispatchesEvents":protected]=>
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string(16) "createdWithMetas"
[1]=>
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["relations":protected]=>
array(5) {
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["revisionPresenter":protected]=>
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array(7) {
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string(2) "id"
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NULL
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}
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array(0) {
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}
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string(10) "product_id"
["relatedKey":protected]=>
string(9) "author_id"
}
}
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array(0) {
}
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bool(true)
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array(2) {
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string(8) "password"
[1]=>
string(14) "remember_token"
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array(0) {
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array(0) {
}
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array(0) {
}
["rememberTokenName":protected]=>
string(14) "remember_token"
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array(8) {
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string(10) "first_name"
[1]=>
string(9) "last_name"
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string(5) "email"
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string(5) "phone"
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string(6) "status"
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string(16) "allow_newsletter"
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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"
[2]=>
string(9) "last_name"
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string(10) "created_at"
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["accessToken":protected]=>
NULL
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bool(false)
["roleClass":"SCTeam\Auth\Models\User":private]=>
NULL
["permissionClass":"SCTeam\Auth\Models\User":private]=>
NULL
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NULL
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NULL
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bool(false)
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bool(false)
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array(0) {
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array(0) {
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array(0) {
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["name"]=>
string(94) "Benefity dla pracowników i współpracowników – rozliczenie w podatku od towarów i usług"
["content"]=>
string(2701) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Celem szkolenia jest kompleksowe omówienie skutków podatkowych w VAT, przekazywania różnego rodzaju benefitów dla pracowników / współpracowników (UoP, zlecenie, dzieło, B2B). Podczas szkolenie omówimy najczęściej występujące przypadki wręczenia benefitów oraz najnowsze interpretacje organów podatkowych i orzeczenia sądów administracyjnych.
Grupa docelowa: dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu oraz inne osoby zajmujące się podatkami w danej organizacji.
PROGRAM
1) Benefity dla pracowników i współpracowników – zasady ogólne odliczania podatku naliczonego i wykazywania VAT należnego
2) Omówienie poszczególnych benefitów w świetle najnowszych interpretacji i orzeczeń sądów administracyjnych:
a) imprezy integracyjne i okolicznościowe,
b) jubileusz firmy,
c) zapewnianie noclegów i wyżywienia,
d) koszty drobnych zakupów do firmy (owoce, napoje itp.),
e) podróże służbowe,
f) posiłki z kontrahentami i nie tylko,
g) narady z pracownikami / współpracownikami,
h) szkolenia i konferencje,
i) karty sportowe;
j) abonamenty medyczne w tym medycyna pracy,
k) dofinansowanie do okularów / soczewek kontaktowych,
l) posiłki i napoje dla pracowników,
m) prezenty okolicznościowe,
n) dofinansowanie do wypoczynku,
o) podnoszenie kwalifikacji zawodowych,
p) świadczenia wynikające z przepisów BHP,
q) świadczenia socjalne i wynikające z ZFŚS,
r) odzież dla pracowników / współpracowników,
s) ekwiwalent za pranie odzieży roboczej,
t) ubezpieczenia dodatkowe,
"
["description"]=>
string(0) ""
["additional_info"]=>
string(767) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
2 godziny 32 minuty
Certyfikat:
Tak
Materiały:
Tak
"
}
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["content"]=>
string(2701) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Celem szkolenia jest kompleksowe omówienie skutków podatkowych w VAT, przekazywania różnego rodzaju benefitów dla pracowników / współpracowników (UoP, zlecenie, dzieło, B2B). Podczas szkolenie omówimy najczęściej występujące przypadki wręczenia benefitów oraz najnowsze interpretacje organów podatkowych i orzeczenia sądów administracyjnych.
Grupa docelowa: dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu oraz inne osoby zajmujące się podatkami w danej organizacji.
PROGRAM
1) Benefity dla pracowników i współpracowników – zasady ogólne odliczania podatku naliczonego i wykazywania VAT należnego
2) Omówienie poszczególnych benefitów w świetle najnowszych interpretacji i orzeczeń sądów administracyjnych:
a) imprezy integracyjne i okolicznościowe,
b) jubileusz firmy,
c) zapewnianie noclegów i wyżywienia,
d) koszty drobnych zakupów do firmy (owoce, napoje itp.),
e) podróże służbowe,
f) posiłki z kontrahentami i nie tylko,
g) narady z pracownikami / współpracownikami,
h) szkolenia i konferencje,
i) karty sportowe;
j) abonamenty medyczne w tym medycyna pracy,
k) dofinansowanie do okularów / soczewek kontaktowych,
l) posiłki i napoje dla pracowników,
m) prezenty okolicznościowe,
n) dofinansowanie do wypoczynku,
o) podnoszenie kwalifikacji zawodowych,
p) świadczenia wynikające z przepisów BHP,
q) świadczenia socjalne i wynikające z ZFŚS,
r) odzież dla pracowników / współpracowników,
s) ekwiwalent za pranie odzieży roboczej,
t) ubezpieczenia dodatkowe,
"
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string(0) ""
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
2 godziny 32 minuty
Certyfikat:
Tak
Materiały:
Tak
"
}
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["content"]=>
string(2832) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Szkolenie ma na celu omówienie wielu problemów, które powstają na gruncie ustawy o podatku od towarów i usług związanych z dokumentowaniem zdarzeń podlegających opodatkowaniu podatkiem VAT. Na szkoleniu omówione zostaną kwestie najważniejszych rodzajów dokumentów istotnych z perspektywy rozliczenia podatku VAT, tj. faktury, noty korygujące, paragony fiskalne, dokumenty wewnętrzne.
Szkolenie będzie podparte orzecznictwem sądowo-administracyjnym oraz interpretacjami podatkowymi.
Adresaci szkolenia: Pracownicy działów księgowości, działów finansowych, księgowi oraz fakturzyści.
PROGRAM
I. Praktyczne wyjaśnienie zagadnień dotyczących wystawiania faktur
- Czym jest faktura,
- Kto może wystawiać faktury,
- Obligatoryjne elementy, z których składa się faktura,
- Kiedy należy wystawić fakturę (powstanie obowiązku podatkowego),
- Zasady obliczania i prawo odliczenia naliczonego podatku VAT,
- Stawki oraz zwolnienia z podatku VAT,
- Faktura w walucie obcej,
- Paragon a faktura,
- Omówienie problemu refakturowania
- Czynności nieodpłatne – dokumentowanie.
II. Faktury zaliczkowe
- przypadki, kiedy należy wystawić fakturę zaliczkową,
- rozliczenie faktur zaliczkowych poprzez fakturę końcową,
- faktura zaliczkowa jako faktura końcowa,
- faktura zaliczkowa na 100% należności,
- faktura zaliczkowa a faktura PRO FORMA.
III. Dokonywanie zmian na fakturze:
- Korekta faktury,
- Nota korygująca,
- Różnica pomiędzy notą korygującą a fakturą korygującą,
- Zagubienie, zniszczenie faktury (zasady postępowania),
- Omyłkowe wystawienie faktury,
- Duplikat faktury.
IV. Ewidencjonowanie sprzedaży na kasie rejestrującej.
"
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string(0) ""
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string(766) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
2 godziny 35 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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["content"]=>
string(2832) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Szkolenie ma na celu omówienie wielu problemów, które powstają na gruncie ustawy o podatku od towarów i usług związanych z dokumentowaniem zdarzeń podlegających opodatkowaniu podatkiem VAT. Na szkoleniu omówione zostaną kwestie najważniejszych rodzajów dokumentów istotnych z perspektywy rozliczenia podatku VAT, tj. faktury, noty korygujące, paragony fiskalne, dokumenty wewnętrzne.
Szkolenie będzie podparte orzecznictwem sądowo-administracyjnym oraz interpretacjami podatkowymi.
Adresaci szkolenia: Pracownicy działów księgowości, działów finansowych, księgowi oraz fakturzyści.
PROGRAM
I. Praktyczne wyjaśnienie zagadnień dotyczących wystawiania faktur
- Czym jest faktura,
- Kto może wystawiać faktury,
- Obligatoryjne elementy, z których składa się faktura,
- Kiedy należy wystawić fakturę (powstanie obowiązku podatkowego),
- Zasady obliczania i prawo odliczenia naliczonego podatku VAT,
- Stawki oraz zwolnienia z podatku VAT,
- Faktura w walucie obcej,
- Paragon a faktura,
- Omówienie problemu refakturowania
- Czynności nieodpłatne – dokumentowanie.
II. Faktury zaliczkowe
- przypadki, kiedy należy wystawić fakturę zaliczkową,
- rozliczenie faktur zaliczkowych poprzez fakturę końcową,
- faktura zaliczkowa jako faktura końcowa,
- faktura zaliczkowa na 100% należności,
- faktura zaliczkowa a faktura PRO FORMA.
III. Dokonywanie zmian na fakturze:
- Korekta faktury,
- Nota korygująca,
- Różnica pomiędzy notą korygującą a fakturą korygującą,
- Zagubienie, zniszczenie faktury (zasady postępowania),
- Omyłkowe wystawienie faktury,
- Duplikat faktury.
IV. Ewidencjonowanie sprzedaży na kasie rejestrującej.
"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
2 godziny 35 minut
Certyfikat:
Tak
Materiały:
Tak
"
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Znaleziono 493 szkoleń
