🔥 Pobierz aplikację Akademii LTCA 🔥 Wybierz:
Szkolenia nagrania
Podatki, prawo i rachunkowość
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Celem szkolenia jest kompleksowe spojrzenie na sprawozdanie finansowe przygotowywane przez mikro jednostki i małe jednostki.
PROGRAM
1. Definicje mikro i malej jednostki
2. Podmioty wykluczone z przywilejów małych i mikro jednostek
3. Omówienie zasad sporządzania sprawozdania finansowego – elementy , terminy, schemy, uchwały organów
4. Omówienie zasad ujmowania i wyceny aktywów i pasywów tam gdzie UoR przewiduje prawo do uproszczeń dla małych i mikro jednostek. Przykłady wpływu na SF. Warunki zastosowania
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6. Podsumowanie obowiązków związanych ze sprawozdaniem finansowym
7. Inne sprawozdania przygotowywane przez mikro i małe jednostki
"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
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Certyfikat:
Tak
Materiały:
Tak
"
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Celem szkolenia jest kompleksowe spojrzenie na sprawozdanie finansowe przygotowywane przez mikro jednostki i małe jednostki.
PROGRAM
1. Definicje mikro i malej jednostki
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3. Omówienie zasad sporządzania sprawozdania finansowego – elementy , terminy, schemy, uchwały organów
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Tak
Materiały:
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string(2294) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
W trakcie szkolenia przestawione zostaną przepisy Kodeksu spółek handlowych dotyczące spółki jawnej, w tym najnowsze wyjaśnienia, analizy czy komentarze.
Celem szkolenia jest zwiększenie wiedzy uczestników szkolenia o zagadnienia dotyczące spółki jawnej.
Prowadząca zapozna uczestników z konsekwencjami zakładania czy prowadzenia spraw i reprezentacji w spółce jawnej, w tym z prawnymi i podatkowymi skutkami wyboru tej formy prowadzenia działalności.
Szkolenie będzie obejmowało równie porównanie przepisów o spółce jawnej z przepisami o innych spółkach osobowych i kapitałowych w celu podjęcia świadomej decyzji o wyborze optymalnej formy prowadzenia działalności gospodarczej. Szkolenie uwzględnia również zagadnienia w zakresie składek ZUS.
PROGRAM
1. Istota spółki jawnej
2. Zakładanie spółki jawnej
• sposoby zakładania spółki jawnej
• rodzaje wkładów wnoszonych do spółki jawnej i skutki podatkowe z tym związane
• najważniejsze postanowienia umowy spółki jawnej
3. Prowadzenie spraw i reprezentacja spółki jawnej
4. Prawa i obowiązki wspólników, podejmowanie uchwał
5. Zmiana umowy spółki jawnej
6. Rozwiązanie i likwidacja spółki jawnej
7. Skutki podatkowe i ZUS w procesie zakładania, prowadzenia i likwidacji spółki jawnej
"
["description"]=>
string(0) ""
["additional_info"]=>
string(766) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
4 godziny 27 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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OPIS SZKOLENIA
W trakcie szkolenia przestawione zostaną przepisy Kodeksu spółek handlowych dotyczące spółki jawnej, w tym najnowsze wyjaśnienia, analizy czy komentarze.
Celem szkolenia jest zwiększenie wiedzy uczestników szkolenia o zagadnienia dotyczące spółki jawnej.
Prowadząca zapozna uczestników z konsekwencjami zakładania czy prowadzenia spraw i reprezentacji w spółce jawnej, w tym z prawnymi i podatkowymi skutkami wyboru tej formy prowadzenia działalności.
Szkolenie będzie obejmowało równie porównanie przepisów o spółce jawnej z przepisami o innych spółkach osobowych i kapitałowych w celu podjęcia świadomej decyzji o wyborze optymalnej formy prowadzenia działalności gospodarczej. Szkolenie uwzględnia również zagadnienia w zakresie składek ZUS.
PROGRAM
1. Istota spółki jawnej
2. Zakładanie spółki jawnej
• sposoby zakładania spółki jawnej
• rodzaje wkładów wnoszonych do spółki jawnej i skutki podatkowe z tym związane
• najważniejsze postanowienia umowy spółki jawnej
3. Prowadzenie spraw i reprezentacja spółki jawnej
4. Prawa i obowiązki wspólników, podejmowanie uchwał
5. Zmiana umowy spółki jawnej
6. Rozwiązanie i likwidacja spółki jawnej
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"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
4 godziny 27 minut
Certyfikat:
Tak
Materiały:
Tak
"
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["name"]=>
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["content"]=>
string(3764) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Celem szkolenia jest zapoznanie się z nowymi przepisami obowiązującymi od stycznia 2025 r.
Podczas szkolenia ekspert odpowie na pytania:
1) Czy nowe rozwiązanie zastąpi już istniejące? Czyli ulga na złe długi w pdof czy VAT czy metoda kasowa?
2) Jakie są korzyści podatkowe i składkowe a jakie pułapki czekają podatnika?
3) Jakie dodatkowe wymogi dokumentacyjne będą wymagane do przejścia na PIT kasowy by ustalić obowiązki księgowość- przedsiębiorca jak i cenę za usługę?
PROGRAM
I. Warunki stosowania kasowego PIT:
- forma prawna prowadzenia działalności gospodarczej:
- JDG
- spółki cywilne
- spólki jawne, partnerskie
- preferencja dla nowych podatników
- próg przychodowy (kurs z 01 października)
- próg przychodowy dla przedsiębiorstw w spadku
- rodzaj ewidencji podatkowej
II. Zasady i terminy wyboru kasowego PIT
- dla nowo rozpoczynających działalność gospodarczą
- dla funcjonujacych podatników,
- kasowy PIT a podatnicy po okresie zawieszenia/likwidacji w danym roku podatkowym
- oświadczenie na piśmie, czyli jak?
- termin rezygnacji z kasowego gpIT
III. Moment powstania przychodu
- aktywny podatnik
- likwidacja działalności gospodarczej
- krąg odbiorców dla kasowego PIT
- typ odbiorcy a zwykły PIT, czyli kto nie jest przedsiębiorcą
- typ odbiorcy a kasowy PIT
- typ transakcji a kasowy PIT
- częściowe uregulowanie należności
- zaliczka/przedpłata/zadatek
- faktury wystawione zgodnie z odrębnymi przepisami (PDOF,VAT)
- faktury między latami kalendarzowymi przy stosowaniu wyłącznie w jednym roku kasowego PIT
- przełom lat 2024/2025 a przychód wg metody kasowej
IV. Przychody poza kasowym PIT
- podmioty powiązane
- podmioty z rajów podatkowych
- zbycie środków trwałych/wartości niematerialnych i prawnych
V. KUP w kasowym PIT
- data wystawienia faktury a data potrącenia kosztu
- data zapłaty a data potrącenia kosztu
- likwidacja działności / zmiana formy opdoatkowania na zryczałtowaną
- przełom lat 2024/2025 a koszt wg metody kasowej
- inwentura na kasowym PIT
VI. Dodatkowe obowiązki dokumentacyjne
VII. Kasowy PIT a składka zdrowotna
VIII. Kasowy PIT a ulga na złe długi
IX. Przepisy przejściowe , czyli przełom lat 2024 i 2025 przy wyborze kasowego PIT
X. Wierzytelności a KUP
XI. Ulga na złe długi w PDOF/PPE
XII. Ulga na złe długi w VAT
"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
4 godziny 38 minut
Certyfikat:
Tak
Materiały:
Tak
"
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["name"]=>
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["content"]=>
string(3764) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Celem szkolenia jest zapoznanie się z nowymi przepisami obowiązującymi od stycznia 2025 r.
Podczas szkolenia ekspert odpowie na pytania:
1) Czy nowe rozwiązanie zastąpi już istniejące? Czyli ulga na złe długi w pdof czy VAT czy metoda kasowa?
2) Jakie są korzyści podatkowe i składkowe a jakie pułapki czekają podatnika?
3) Jakie dodatkowe wymogi dokumentacyjne będą wymagane do przejścia na PIT kasowy by ustalić obowiązki księgowość- przedsiębiorca jak i cenę za usługę?
PROGRAM
I. Warunki stosowania kasowego PIT:
- forma prawna prowadzenia działalności gospodarczej:
- JDG
- spółki cywilne
- spólki jawne, partnerskie
- preferencja dla nowych podatników
- próg przychodowy (kurs z 01 października)
- próg przychodowy dla przedsiębiorstw w spadku
- rodzaj ewidencji podatkowej
II. Zasady i terminy wyboru kasowego PIT
- dla nowo rozpoczynających działalność gospodarczą
- dla funcjonujacych podatników,
- kasowy PIT a podatnicy po okresie zawieszenia/likwidacji w danym roku podatkowym
- oświadczenie na piśmie, czyli jak?
- termin rezygnacji z kasowego gpIT
III. Moment powstania przychodu
- aktywny podatnik
- likwidacja działalności gospodarczej
- krąg odbiorców dla kasowego PIT
- typ odbiorcy a zwykły PIT, czyli kto nie jest przedsiębiorcą
- typ odbiorcy a kasowy PIT
- typ transakcji a kasowy PIT
- częściowe uregulowanie należności
- zaliczka/przedpłata/zadatek
- faktury wystawione zgodnie z odrębnymi przepisami (PDOF,VAT)
- faktury między latami kalendarzowymi przy stosowaniu wyłącznie w jednym roku kasowego PIT
- przełom lat 2024/2025 a przychód wg metody kasowej
IV. Przychody poza kasowym PIT
- podmioty powiązane
- podmioty z rajów podatkowych
- zbycie środków trwałych/wartości niematerialnych i prawnych
V. KUP w kasowym PIT
- data wystawienia faktury a data potrącenia kosztu
- data zapłaty a data potrącenia kosztu
- likwidacja działności / zmiana formy opdoatkowania na zryczałtowaną
- przełom lat 2024/2025 a koszt wg metody kasowej
- inwentura na kasowym PIT
VI. Dodatkowe obowiązki dokumentacyjne
VII. Kasowy PIT a składka zdrowotna
VIII. Kasowy PIT a ulga na złe długi
IX. Przepisy przejściowe , czyli przełom lat 2024 i 2025 przy wyborze kasowego PIT
X. Wierzytelności a KUP
XI. Ulga na złe długi w PDOF/PPE
XII. Ulga na złe długi w VAT
"
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Czas trwania:
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Certyfikat:
Tak
Materiały:
Tak
"
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["content"]=>
string(3459) "FRAGMENT SZKOLENIA
CEL SZKOLENIA
2025 r. to rok wyzwań dla podatników podatku od nieruchomości. Nowe przepisy, nowa wykładnia, nowe praktyki, nowe budynki i budowle. W takich okolicznościach weryfikacja majątku wydaje się być niezbędna, aby w kolejnym roku prawidłowo ustalić pulę obiektów do opodatkowania.
W trakcie szkolenia porozmawiamy o tym jak kwalifikować obiekty, co jest czym i jakie czynności podjąć, aby przygotować się do złożenia nowej deklaracji.
Szkolenie jest skierowane do członków zarządu, dyrektorów finansowych, księgowych i każdej innej osoby (w tym o kompetencjach technicznych) zaangażowanej w proces rozliczenia podatku od nieruchomości w przedsiębiorstwie.
PROGRAM
1. Opodatkowanie budynków w 2025 r.
a. Czym teraz jest budynek?
b. Nowa definicja trwałego związania z gruntem.
c. Problematyka opodatkowania instalacji wewnętrznych.
d. Opodatkowanie obiektów kompleksowych.
2. Opodatkowanie budowli
a. Instrukcja (schemat) ustalenia czy dany obiekt podlega opodatkowaniu jako budowla.
b. Wzniesienie budowli w trakcie robót budowlanych.
c. Omówienie załącznika do ustawy, tj. opodatkowanie m.in.:
- zbiorników,
- fotowoltaiki,
- obiektów sportowych,
- wiat,
- hal namiotowych,
- obiektów kontenerowych,
- wag samochodowych,
- sieci technicznych.
d. Opodatkowanie wolno stojących urządzeń technicznych i urządzeń budowlanych.
3. Opodatkowanie obiektów małej architektury.
4. Porównanie – na przykładach z orzecznictwa – opodatkowania wybranych obiektów na dwóch stanach prawnych, czyli wrażliwe pola nowelizacji.
5. Proces wdrożenia zmian na 2025 r.
6. Przesunięcie terminu złożenia deklaracji na podatek od nieruchomości.
"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
3 godziny 22 minuty
Certyfikat:
TAK
Materiały:
Tak
"
}
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CEL SZKOLENIA
2025 r. to rok wyzwań dla podatników podatku od nieruchomości. Nowe przepisy, nowa wykładnia, nowe praktyki, nowe budynki i budowle. W takich okolicznościach weryfikacja majątku wydaje się być niezbędna, aby w kolejnym roku prawidłowo ustalić pulę obiektów do opodatkowania.
W trakcie szkolenia porozmawiamy o tym jak kwalifikować obiekty, co jest czym i jakie czynności podjąć, aby przygotować się do złożenia nowej deklaracji.
Szkolenie jest skierowane do członków zarządu, dyrektorów finansowych, księgowych i każdej innej osoby (w tym o kompetencjach technicznych) zaangażowanej w proces rozliczenia podatku od nieruchomości w przedsiębiorstwie.
PROGRAM
1. Opodatkowanie budynków w 2025 r.
a. Czym teraz jest budynek?
b. Nowa definicja trwałego związania z gruntem.
c. Problematyka opodatkowania instalacji wewnętrznych.
d. Opodatkowanie obiektów kompleksowych.
2. Opodatkowanie budowli
a. Instrukcja (schemat) ustalenia czy dany obiekt podlega opodatkowaniu jako budowla.
b. Wzniesienie budowli w trakcie robót budowlanych.
c. Omówienie załącznika do ustawy, tj. opodatkowanie m.in.:
- zbiorników,
- fotowoltaiki,
- obiektów sportowych,
- wiat,
- hal namiotowych,
- obiektów kontenerowych,
- wag samochodowych,
- sieci technicznych.
d. Opodatkowanie wolno stojących urządzeń technicznych i urządzeń budowlanych.
3. Opodatkowanie obiektów małej architektury.
4. Porównanie – na przykładach z orzecznictwa – opodatkowania wybranych obiektów na dwóch stanach prawnych, czyli wrażliwe pola nowelizacji.
5. Proces wdrożenia zmian na 2025 r.
6. Przesunięcie terminu złożenia deklaracji na podatek od nieruchomości.
"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
3 godziny 22 minuty
Certyfikat:
TAK
Materiały:
Tak
"
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"
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["name"]=>
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["content"]=>
string(2972) "FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest wskazanie zasad nabywania prawa, dokumentowania i rozliczania nieobecności związanych z prawem do zasiłku macierzyńskiego.
PROGRAM
I. Urlop macierzyński
1. Urlop dla matki dziecka
a. prawo do urlopu przed porodem
b. wymiar urlopu macierzyńskiego (podstawowy, w przypadku urodzenia dziecka martwego lub śmierci dziecka, w przypadku oddania dziecka)
c. zasady przerywania urlopu w związku z hospitalizacją dziecka
d. zasady rezygnacji z urlopu na rzecz ojca lub innego członka rodziny w związku z chorobą matki
2. Urlop macierzyński dla ojca dziecka
a. w związku z przekazaniem części urlopu przez matkę,
b. w związku ze śmiercią matki dziecka
c. w związku z porzuceniem dziecka przez matkę
d. w związku z podjęciem zatrudnienia przez matkę niebędącą ubezpieczoną
3. Urlop macierzyński dla najbliższego członka rodziny
II. Urlop na warunkach urlopu macierzyńskiego – zasady nabywania prawa i wykorzystywania przez rodziców przysposabiających
III. Urlop rodzicielski
a. wymiar i zasady udzielania
b. łączenie pracy z urlopem rodzicielskim
IV. Urlop ojcowski – zasady udzielania i wymiar
V. Rozliczanie świadczeń z tytułu macierzyństwa na liście płac
a. Wysokość zasiłku brutto w zależności od rodzaju świadczenia i trybu wnioskowania
b. Zasady wyrównywania zasiłku
"
["description"]=>
string(0) ""
["additional_info"]=>
string(766) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
2 godziny 47 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
["original":protected]=>
array(7) {
["id"]=>
int(48204)
["product_id"]=>
int(48204)
["locale"]=>
string(2) "pl"
["name"]=>
string(33) "Wszystko o kasach rejestrujących"
["content"]=>
string(2972) "FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest wskazanie zasad nabywania prawa, dokumentowania i rozliczania nieobecności związanych z prawem do zasiłku macierzyńskiego.
PROGRAM
I. Urlop macierzyński
1. Urlop dla matki dziecka
a. prawo do urlopu przed porodem
b. wymiar urlopu macierzyńskiego (podstawowy, w przypadku urodzenia dziecka martwego lub śmierci dziecka, w przypadku oddania dziecka)
c. zasady przerywania urlopu w związku z hospitalizacją dziecka
d. zasady rezygnacji z urlopu na rzecz ojca lub innego członka rodziny w związku z chorobą matki
2. Urlop macierzyński dla ojca dziecka
a. w związku z przekazaniem części urlopu przez matkę,
b. w związku ze śmiercią matki dziecka
c. w związku z porzuceniem dziecka przez matkę
d. w związku z podjęciem zatrudnienia przez matkę niebędącą ubezpieczoną
3. Urlop macierzyński dla najbliższego członka rodziny
II. Urlop na warunkach urlopu macierzyńskiego – zasady nabywania prawa i wykorzystywania przez rodziców przysposabiających
III. Urlop rodzicielski
a. wymiar i zasady udzielania
b. łączenie pracy z urlopem rodzicielskim
IV. Urlop ojcowski – zasady udzielania i wymiar
V. Rozliczanie świadczeń z tytułu macierzyństwa na liście płac
a. Wysokość zasiłku brutto w zależności od rodzaju świadczenia i trybu wnioskowania
b. Zasady wyrównywania zasiłku
"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
2 godziny 47 minut
Certyfikat:
TAK
Materiały:
Tak
"
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CEL SZKOLENIA
Celem szkolenia jest przekrojowe przedstawienie zagadnień podatkowych związanych z podatkowym zamknięciem roku w VAT.
Podczas szkolenia, w szczególności poruszone zostaną kwestie związane z rozliczeniem podatku od towarów i usług na przełomie 2024 i 2025.
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Grupa docelowa: dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu.
PROGRAM
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2. Prawo do odliczenia VAT – zasady i ograniczenia.
3. Ustalenie proporcji w VAT.
4. Korekta roczna VAT.
5. Korekta odliczenia przy zakupie majątku trwałego i pozostałych nabyć.
6. Ulga na złe długi w VAT 2024 / 2025.
7. Najważniejsze orzeczenia Trybunału Sprawiedliwości Unii Europejskiej w zakresie VAT.
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"
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Cena bez abonamentu:
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Czas trwania:
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TAK
Materiały:
Tak
"
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CEL SZKOLENIA
Celem szkolenia jest przekrojowe przedstawienie zagadnień podatkowych związanych z podatkowym zamknięciem roku w VAT.
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2. Prawo do odliczenia VAT – zasady i ograniczenia.
3. Ustalenie proporcji w VAT.
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5. Korekta odliczenia przy zakupie majątku trwałego i pozostałych nabyć.
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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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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.
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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
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5. Spółki osobowe – zasady funkcjonowania, wady i zalety, zasady opodatkowania i oskładkowania:
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b) Spółka jawna
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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.
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"
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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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["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:
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Czas trwania:
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Certyfikat:
Tak
Materiały:
Tak
"
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"
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["name"]=>
string(94) "Bilansowe zamknięcie roku 2024 – wpływ nowelizacji ustawy o rachunkowości na sprawozdania"
["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
"
["description"]=>
string(0) ""
["additional_info"]=>
string(767) "
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
"
["description"]=>
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["additional_info"]=>
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
4 godziny 29 minuty
Certyfikat:
Tak
Materiały:
Tak
"
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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.
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"
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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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array(7) {
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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
"
}
["changes":protected]=>
array(0) {
}
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array(0) {
}
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}
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}
["dates":protected]=>
array(0) {
}
["dateFormat":protected]=>
NULL
["appends":protected]=>
array(0) {
}
["dispatchesEvents":protected]=>
array(0) {
}
["observables":protected]=>
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["parent_id"]=>
NULL
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NULL
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NULL
["linkedin"]=>
string(47) "https://www.linkedin.com/in/boleslawszylkajtis/"
["large_photo_png"]=>
string(38) "photos/boleslaw_szylkajtis_500x500.png"
["large_photo_webp"]=>
string(39) "photos/boleslaw_szylkajtis_500x500.webp"
["small_photo_png"]=>
string(38) "photos/boleslaw_szylkajtis_100x100.png"
["small_photo_webp"]=>
string(39) "photos/boleslaw_szylkajtis_100x100.webp"
["hubspot_contact_id"]=>
NULL
}
["original":protected]=>
array(33) {
["id"]=>
int(8667)
["username"]=>
NULL
["first_name"]=>
string(9) "Bolesław"
["last_name"]=>
string(11) "Szyłkajtis"
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string(27) "boleslaw.szylkajtis@ltca.pl"
["phone"]=>
NULL
["mobile_phone"]=>
NULL
["status"]=>
bool(true)
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NULL
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string(34) "$P$BAHopUpcUb0/vkyohGIQkjb81gDgXw1"
["allow_newsletter"]=>
bool(true)
["api_token"]=>
string(60) "$2y$10$Qb5IAZZqvzmqquegS.8HAOzk/tVnLU/6vtN04oS.sbVCaAdW9rcbi"
["facebook_id"]=>
NULL
["google_id"]=>
NULL
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NULL
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string(19) "2023-04-21 17:29:18"
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string(19) "2026-04-09 10:04:07"
["deleted_at"]=>
NULL
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NULL
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NULL
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string(1864) "Bolesław jest adwokatem, członkiem Izby Adwokackiej w Warszawie oraz partnerem zarządzającym w LTCA Legal. Ukończył prawo na Uniwersytecie Marii Curie Skłodowskiej w Lublinie. Posiada wieloletnie, bogate doświadczenie w prowadzeniu i rozwiązywaniu sporów oraz obsłudze prawnej klientów, w szczególności z branży budowlanej i deweloperskiej. Swoje doświadczenie zdobył m.in. przy realizacji kluczowych projektów budowlanych i infrastrukturalnych, takich jak budowy linii kolejowych, dworców, stadionów, obiektów przemysłowych, dróg ekspresowych, autostrad i nieruchomości deweloperskich. Świadczył doradztwo na rzecz polskich i zagranicznych spółek w największych inwestycjach i sporach budowlanych w Polsce. Bolesław reprezentował klientów w licznych procesach sądowych i arbitrażowych o wielomilionowej wartości charakteryzujących się najwyższym stopniem skomplikowania i złożoności. Doradzał również klientom przy realizacji wielu znaczących i prestiżowych inwestycji budowlanych. Swoje bogate doświadczenie zdobywał w renomowanych polskich i międzynarodowych kancelariach prawnych, takich jak: JDP, DZP, CMS i Hoogells. W swojej praktyce kieruje się przede wszystkim indywidualnym podejściem do klientów zwracając szczególną uwagę na ich potrzeby biznesowe. Posiada szczególną umiejętność w szerokim, międzybranżowym podejściu do problemów klientów. Jest również doświadczonym prelegentem, który wielokrotnie występował na konferencjach i kongresach w branży budowlanej oraz prowadził liczne wykłady, warsztaty i panele, a także szkolenia dedykowane dla klientów. Obsługuje klientów w języku polskim, angielskim i niemieckim.
"
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bool(false)
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NULL
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string(47) "https://www.linkedin.com/in/boleslawszylkajtis/"
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string(38) "photos/boleslaw_szylkajtis_500x500.png"
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string(39) "photos/boleslaw_szylkajtis_500x500.webp"
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string(38) "photos/boleslaw_szylkajtis_100x100.png"
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string(39) "photos/boleslaw_szylkajtis_100x100.webp"
["hubspot_contact_id"]=>
NULL
["pivot_product_id"]=>
int(48132)
["pivot_author_id"]=>
int(8667)
}
["changes":protected]=>
array(0) {
}
["casts":protected]=>
array(6) {
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string(8) "datetime"
["two_factor_expires_at"]=>
string(8) "datetime"
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string(28) "SCTeam\Auth\Enums\UserStatus"
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string(43) "SCTeam\Subscriptions\Enums\SubscriptionType"
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string(35) "SCTeam\Subscriptions\Enums\TimeType"
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string(8) "datetime"
}
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array(0) {
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array(0) {
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array(0) {
}
["dateFormat":protected]=>
NULL
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array(2) {
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string(4) "name"
[1]=>
string(6) "avatar"
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array(0) {
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array(3) {
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string(16) "createdWithMetas"
[1]=>
string(16) "updatedWithMetas"
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string(14) "savedWithMetas"
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["relations":protected]=>
array(1) {
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object(Illuminate\Database\Eloquent\Relations\Pivot)#2870 (33) {
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NULL
["table":protected]=>
string(14) "product_author"
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string(2) "id"
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string(3) "int"
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bool(false)
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array(0) {
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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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array(0) {
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["pivotParent"]=>
object(App\Models\Product)#2945 (46) {
["connection":protected]=>
NULL
["table":protected]=>
string(8) "products"
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string(2) "id"
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string(3) "int"
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bool(true)
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array(3) {
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string(10) "categories"
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string(4) "tags"
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string(10) "attributes"
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array(0) {
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array(0) {
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array(0) {
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array(11) {
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string(33) "SCTeam\Products\Enums\ProductType"
["promotional_price_starts_at"]=>
string(8) "datetime"
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string(8) "datetime"
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string(8) "datetime"
["finish_at"]=>
string(8) "datetime"
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string(5) "array"
["date_of_publish"]=>
string(8) "datetime"
["published_to"]=>
string(8) "datetime"
["workshop_days"]=>
string(5) "array"
["mobile_app_only"]=>
string(7) "boolean"
["deleted_at"]=>
string(8) "datetime"
}
["classCastCache":protected]=>
array(0) {
}
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array(0) {
}
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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"
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string(14) "savedWithMetas"
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array(0) {
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array(0) {
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bool(true)
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array(0) {
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array(0) {
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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)
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array(4) {
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string(4) "name"
[1]=>
string(7) "content"
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string(11) "description"
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string(15) "additional_info"
}
["revisionPresenter":protected]=>
string(44) "SCTeam\Products\Presenters\Revisions\Product"
["sortable":protected]=>
array(7) {
[0]=>
string(2) "id"
[1]=>
string(4) "slug"
[2]=>
string(5) "price"
[3]=>
string(9) "starts_at"
[4]=>
string(4) "type"
[5]=>
string(15) "date_of_publish"
[6]=>
string(32) "clickMeetingConference.starts_at"
}
["metaTable":protected]=>
string(13) "products_meta"
["forceDeleting":protected]=>
bool(false)
["defaultLocale":protected]=>
NULL
["mediaConversions"]=>
array(0) {
}
["mediaCollections"]=>
array(0) {
}
["deletePreservingMedia":protected]=>
bool(false)
["unAttachedMediaLibraryItems":protected]=>
array(0) {
}
["scoutMetadata":protected]=>
array(0) {
}
["translationModel"]=>
string(41) "SCTeam\Products\Models\ProductTranslation"
}
["foreignKey":protected]=>
string(10) "product_id"
["relatedKey":protected]=>
string(9) "author_id"
}
}
["touches":protected]=>
array(0) {
}
["timestamps"]=>
bool(true)
["hidden":protected]=>
array(2) {
[0]=>
string(8) "password"
[1]=>
string(14) "remember_token"
}
["visible":protected]=>
array(0) {
}
["fillable":protected]=>
array(0) {
}
["guarded":protected]=>
array(0) {
}
["rememberTokenName":protected]=>
string(14) "remember_token"
["revisionable":protected]=>
array(8) {
[0]=>
string(10) "first_name"
[1]=>
string(9) "last_name"
[2]=>
string(5) "email"
[3]=>
string(5) "phone"
[4]=>
string(6) "status"
[5]=>
string(16) "allow_newsletter"
[6]=>
string(11) "facebook_id"
[7]=>
string(9) "google_id"
}
["sortable":protected]=>
array(5) {
[0]=>
string(2) "id"
[1]=>
string(10) "first_name"
[2]=>
string(9) "last_name"
[3]=>
string(5) "email"
[4]=>
string(10) "created_at"
}
["accessToken":protected]=>
NULL
["forceDeleting":protected]=>
bool(false)
["roleClass":"SCTeam\Auth\Models\User":private]=>
NULL
["permissionClass":"SCTeam\Auth\Models\User":private]=>
NULL
["wildcardClass":"SCTeam\Auth\Models\User":private]=>
NULL
["__metaData":protected]=>
NULL
["__wasCreatedEventFired":protected]=>
bool(false)
["__wasUpdatedEventFired":protected]=>
bool(false)
["__wasSavedEventFired":protected]=>
bool(false)
["mediaConversions"]=>
array(0) {
}
["mediaCollections"]=>
array(0) {
}
["deletePreservingMedia":protected]=>
bool(false)
["unAttachedMediaLibraryItems":protected]=>
array(0) {
}
}
}
["escapeWhenCastingToString":protected]=>
bool(false)
}
["translations"]=>
object(Illuminate\Database\Eloquent\Collection)#2863 (2) {
["items":protected]=>
array(1) {
[0]=>
object(SCTeam\Products\Models\ProductTranslation)#2834 (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) {
}
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bool(false)
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int(15)
["exists"]=>
bool(true)
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bool(false)
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bool(false)
["attributes":protected]=>
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
"
}
["original":protected]=>
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(0) {
}
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}
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}
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}
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string(4) "name"
[1]=>
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}
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array(1) {
[0]=>
string(1) "*"
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}
}
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bool(false)
}
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array(0) {
}
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array(1) {
[0]=>
string(2) "id"
}
["__metaData":protected]=>
NULL
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bool(false)
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bool(false)
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string(4) "name"
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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) {
}
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bool(false)
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array(0) {
}
["scoutMetadata":protected]=>
array(0) {
}
["translationModel"]=>
string(41) "SCTeam\Products\Models\ProductTranslation"
}
[11]=>
object(App\Models\Product)#3120 (46) {
["connection":protected]=>
string(5) "pgsql"
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string(8) "products"
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string(2) "id"
["keyType":protected]=>
string(3) "int"
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bool(true)
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array(3) {
[0]=>
string(10) "categories"
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string(4) "tags"
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string(10) "attributes"
}
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int(15)
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bool(false)
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array(28) {
["id"]=>
int(48129)
["slug"]=>
string(51) "formalne-przygotowanie-do-wejscia-w-cit-estonski273"
["price"]=>
string(3) "199"
["tax_id"]=>
int(1)
["type"]=>
int(3)
["deleted_at"]=>
NULL
["created_at"]=>
string(19) "2024-11-26 17:41:21"
["updated_at"]=>
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["subscription_id"]=>
NULL
["room_id"]=>
NULL
["promotional_price"]=>
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["promotional_price_starts_at"]=>
NULL
["promotional_price_ends_at"]=>
NULL
["starts_at"]=>
NULL
["related_product_ids"]=>
NULL
["date_of_publish"]=>
string(19) "2024-11-26 17:39:00"
["is_visible"]=>
bool(true)
["finish_at"]=>
NULL
["limit_of_participants"]=>
NULL
["workshop_days"]=>
NULL
["subscription_price"]=>
string(1) "0"
["published_to"]=>
NULL
["only_with_subscription"]=>
bool(false)
["external_link"]=>
NULL
["related_subscription_id"]=>
NULL
["statute"]=>
int(0)
["require_admin_confirmation"]=>
bool(false)
["mobile_app_only"]=>
bool(false)
}
["original":protected]=>
array(28) {
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int(48129)
["slug"]=>
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["name"]=>
string(50) "Formalne przygotowanie do wejścia w CIT Estoński"
["content"]=>
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
"
["description"]=>
string(0) ""
["additional_info"]=>
string(766) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
4 godziny 16 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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["product_id"]=>
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["name"]=>
string(50) "Formalne przygotowanie do wejścia w CIT Estoński"
["content"]=>
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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string(766) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
4 godziny 16 minut
Certyfikat:
Tak
Materiały:
Tak
"
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Znaleziono 511 szkoleń
