🔥 Pobierz aplikację Akademii LTCA 🔥 Wybierz:
Szkolenia nagrania
Podatki, prawo i rachunkowość
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["content"]=>
string(5246) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Celem szkolenia jest przedstawienie kluczowych zmian w CIT, które weszły w życie w ostatnim czasie jak również najważniejszych wyzwań z którymi mierzą się podatnicy CIT.
Wszystkie regulacje zostaną omówione w oparciu o przepisy oraz najnowsze interpretację i orzeczenia, wraz ze wskazaniem kwestii, które nadal budzą wątpliwości interpretacyjne.
Grupa docelowa: dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu oraz inne osoby zajmujące się podatkami w danej organizacji.
PROGRAM
Najważniejsze wyzwania w CIT 2024 / 2025
- Podatek „minimalny” CIT – czas na pierwsze rozliczenie!
- JPK CIT - przesyłanie ksiąg w formie elektronicznej od 2025 r.
- Podatek u źródła – problemy i wyzwania praktyczne
- Pillar 2 – Globalny podatek minimalny
- Planowane zmiany na 2025 r.
Przychody podatkowe
- Źródła przychodów - przychody z zysków kapitałowych i innych źródeł
- Przychody z działalności gospodarczej – definicja czym jest przychód i podstawowe wyłączenia
- Przychody z tytułu dostawy towarów oraz świadczenia usług
- Przychody z tytułu usług rozliczanych w okresach rozliczeniowych oraz przychody rozpoznawane na zasadzie kasowej
- Problematyka zaliczek i refakturowania na gruncie CIT
- Korekta przychodów, kiedy korygujemy na bieżąco a kiedy wstecz
- Nieodpłatne świadczenia w CIT
- Przychody z odpłatnego zbycia rzeczy i praw – zasady ustalania przychodu, pojęcie ceny rynkowej
Koszty uzyskania przychodów – informacje podstawowe
- Definicja kosztów uzyskania przychodów - 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
- Dokumentowanie kosztów uzyskania przychodów – czym dokumentować koszty?
- Rozliczenie kosztów w czasie z uwzględnieniem podziału na koszty bezpośrednie i pośrednie, w tym dotyczące okresu dłuższego niż rok czy rok podatkowy
Wybrane i najbardziej charakterystyczne koszty uzyskania przychodów oraz koszty niepodatkowe
- Wynagrodzenia i koszty świadczeń pracowniczych (wynagrodzenia zasadnicze, premie, nadgodziny, narzuty ZUS i PPK)
- Koszty benefitów i innych świadczeń nieodpłatnych i częściowo odpłatnych na rzecz pracowników
- Koszty świadczeń na rzecz zleceniobiorców i B2B – które świadczenia nie mogą być kosztem?
- Koszy samochodów osobowych a KUP (amortyzacja, leasing, wydatki eksploatacyjne)
- Wierzytelności jako koszty uzyskania przychodów
- Reklama i reprezentacja
- Świadczenia na rzecz kontrahentów (prezenty, szkolenia, konsumpcja, imprezy itp.)
- Sprzedaż premiowa, konkursy, sponsoring, bonusy, rabaty
- Kary umowne i odszkodowania – kiedy mogą być kosztem
- Przegląd kosztów niestanowiących podatkowych kosztów uzyskania przychodów (NKUP) – np. koszty reprezentacji, składki członkowskie, alkohol, VAT niebędący kosztem uzyskania przychodu, PFRON, kary administracyjne, grzywny, mandaty, koszty egzekucyjne / sądowe, darowizny, koszty pokryte dotacjami, usługi nieprawidłowo udokumentowane
Limity i ograniczenia w kosztach
- Naruszenie regulacji w zakresie płatności bezgotówkowych i przepisów o „białej liście” a koszty podatkowe
- Naruszenie regulacji w zakresie obowiązkowego „split payment” a koszty podatkowe
- Koszty finansowania dłużnego a limity i ograniczenia w KUP
Odliczenia i ulgi w CIT – najpopularniejsze preferencje
- Darowizny, w tym darowizny celowe (Covid-19, pomoc humanitarna)
- Odliczenie straty
- Ulga na złe długi
- Odliczenie odpisu na specjalny fundusz inwestycyjny
- Hipotetyczne odsetkowe a koszty podatkowe
- Ulgi wspierające innowacje (B+R i inne)
"
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string(0) ""
["additional_info"]=>
string(767) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
3 godziny 43 minuty
Certyfikat:
Tak
Materiały:
Tak
"
}
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["content"]=>
string(5246) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Celem szkolenia jest przedstawienie kluczowych zmian w CIT, które weszły w życie w ostatnim czasie jak również najważniejszych wyzwań z którymi mierzą się podatnicy CIT.
Wszystkie regulacje zostaną omówione w oparciu o przepisy oraz najnowsze interpretację i orzeczenia, wraz ze wskazaniem kwestii, które nadal budzą wątpliwości interpretacyjne.
Grupa docelowa: dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu oraz inne osoby zajmujące się podatkami w danej organizacji.
PROGRAM
Najważniejsze wyzwania w CIT 2024 / 2025
- Podatek „minimalny” CIT – czas na pierwsze rozliczenie!
- JPK CIT - przesyłanie ksiąg w formie elektronicznej od 2025 r.
- Podatek u źródła – problemy i wyzwania praktyczne
- Pillar 2 – Globalny podatek minimalny
- Planowane zmiany na 2025 r.
Przychody podatkowe
- Źródła przychodów - przychody z zysków kapitałowych i innych źródeł
- Przychody z działalności gospodarczej – definicja czym jest przychód i podstawowe wyłączenia
- Przychody z tytułu dostawy towarów oraz świadczenia usług
- Przychody z tytułu usług rozliczanych w okresach rozliczeniowych oraz przychody rozpoznawane na zasadzie kasowej
- Problematyka zaliczek i refakturowania na gruncie CIT
- Korekta przychodów, kiedy korygujemy na bieżąco a kiedy wstecz
- Nieodpłatne świadczenia w CIT
- Przychody z odpłatnego zbycia rzeczy i praw – zasady ustalania przychodu, pojęcie ceny rynkowej
Koszty uzyskania przychodów – informacje podstawowe
- Definicja kosztów uzyskania przychodów - 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
- Dokumentowanie kosztów uzyskania przychodów – czym dokumentować koszty?
- Rozliczenie kosztów w czasie z uwzględnieniem podziału na koszty bezpośrednie i pośrednie, w tym dotyczące okresu dłuższego niż rok czy rok podatkowy
Wybrane i najbardziej charakterystyczne koszty uzyskania przychodów oraz koszty niepodatkowe
- Wynagrodzenia i koszty świadczeń pracowniczych (wynagrodzenia zasadnicze, premie, nadgodziny, narzuty ZUS i PPK)
- Koszty benefitów i innych świadczeń nieodpłatnych i częściowo odpłatnych na rzecz pracowników
- Koszty świadczeń na rzecz zleceniobiorców i B2B – które świadczenia nie mogą być kosztem?
- Koszy samochodów osobowych a KUP (amortyzacja, leasing, wydatki eksploatacyjne)
- Wierzytelności jako koszty uzyskania przychodów
- Reklama i reprezentacja
- Świadczenia na rzecz kontrahentów (prezenty, szkolenia, konsumpcja, imprezy itp.)
- Sprzedaż premiowa, konkursy, sponsoring, bonusy, rabaty
- Kary umowne i odszkodowania – kiedy mogą być kosztem
- Przegląd kosztów niestanowiących podatkowych kosztów uzyskania przychodów (NKUP) – np. koszty reprezentacji, składki członkowskie, alkohol, VAT niebędący kosztem uzyskania przychodu, PFRON, kary administracyjne, grzywny, mandaty, koszty egzekucyjne / sądowe, darowizny, koszty pokryte dotacjami, usługi nieprawidłowo udokumentowane
Limity i ograniczenia w kosztach
- Naruszenie regulacji w zakresie płatności bezgotówkowych i przepisów o „białej liście” a koszty podatkowe
- Naruszenie regulacji w zakresie obowiązkowego „split payment” a koszty podatkowe
- Koszty finansowania dłużnego a limity i ograniczenia w KUP
Odliczenia i ulgi w CIT – najpopularniejsze preferencje
- Darowizny, w tym darowizny celowe (Covid-19, pomoc humanitarna)
- Odliczenie straty
- Ulga na złe długi
- Odliczenie odpisu na specjalny fundusz inwestycyjny
- Hipotetyczne odsetkowe a koszty podatkowe
- Ulgi wspierające innowacje (B+R i inne)
"
["description"]=>
string(0) ""
["additional_info"]=>
string(767) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
3 godziny 43 minuty
Certyfikat:
Tak
Materiały:
Tak
"
}
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["content"]=>
string(2989) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Z dniem 1 stycznia 2025 r. ma wejść w życie rewolucyjna nowelizacja podatku od nieruchomości. To czas podsumowań. Wielu podatników zdecydowało się nie tylko na wdrożenie zmian, ale i dokonanie audytu ubiegłych okresów. Jest to też motywowane tym, że organy podatkowe wszczynają coraz więcej czynności sprawdzających i postępowań podatkowych, więc taka weryfikacja jest jak najbardziej zasadna. Celem szkolenia jest podsumowanie dotychczasowego dorobku orzeczniczego w podatku od nieruchomości – wraz z omówieniem najnowszych wyroków.
Jednocześnie celem szkolenia jest konfrontacja wyroków z procedowaną nowelizacją, tj. zweryfikowanie, w których miejscach ustawodawca zainspirował się orzecznictwem, a przez to – czego możemy spodziewać się w trakcie zapytań organów w 2025 r.
Grupa docelowa: dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych oraz osoby zajmujące się zarządzaniem majątku w danym przedsiębiorstwie.
PROGRAM
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- zbiorniki,
- silosy,
- stacje LNG,
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- sieci elektroenergetyczne
- stacje transformatorowe,
- stacje transformatorowe przy farmie fotowoltaicznej,
- farma fotowoltaiczna,
- sieci gazowe,
- dystrybutory paliw,
- hale namiotowe,
- opodatkowanie urządzeń na fundamentach,
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- wyciągi narciarskie,
- obiekty kontenerowe,
- opodatkowanie obiektów, które nie powstały w procesie budowlanym.
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- opodatkowanie majątku dewelopera,
- opodatkowanie majątku spółki w trakcie likwidacji.
- Moment powstania obowiązku podatkowego:
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- opodatkowanie mieszkań nabytych z rynku pierwotnego.
- Ocena powyższego z perspektywy zmian w podatku od nieruchomości w 2025 r.
"
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Cena bez abonamentu:
0 PLN
Czas trwania:
3 godziny 4 minuty
Certyfikat:
Tak
Materiały:
Tak
"
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OPIS SZKOLENIA
Z dniem 1 stycznia 2025 r. ma wejść w życie rewolucyjna nowelizacja podatku od nieruchomości. To czas podsumowań. Wielu podatników zdecydowało się nie tylko na wdrożenie zmian, ale i dokonanie audytu ubiegłych okresów. Jest to też motywowane tym, że organy podatkowe wszczynają coraz więcej czynności sprawdzających i postępowań podatkowych, więc taka weryfikacja jest jak najbardziej zasadna. Celem szkolenia jest podsumowanie dotychczasowego dorobku orzeczniczego w podatku od nieruchomości – wraz z omówieniem najnowszych wyroków.
Jednocześnie celem szkolenia jest konfrontacja wyroków z procedowaną nowelizacją, tj. zweryfikowanie, w których miejscach ustawodawca zainspirował się orzecznictwem, a przez to – czego możemy spodziewać się w trakcie zapytań organów w 2025 r.
Grupa docelowa: dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych oraz osoby zajmujące się zarządzaniem majątku w danym przedsiębiorstwie.
PROGRAM
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- zbiorniki,
- silosy,
- stacje LNG,
- węzły betoniarskie,
- sieci elektroenergetyczne
- stacje transformatorowe,
- stacje transformatorowe przy farmie fotowoltaicznej,
- farma fotowoltaiczna,
- sieci gazowe,
- dystrybutory paliw,
- hale namiotowe,
- opodatkowanie urządzeń na fundamentach,
- węzły betoniarskie,
- wyciągi narciarskie,
- obiekty kontenerowe,
- opodatkowanie obiektów, które nie powstały w procesie budowlanym.
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- opodatkowanie najmu długoterminowego,
- opodatkowanie majątku dewelopera,
- opodatkowanie majątku spółki w trakcie likwidacji.
- Moment powstania obowiązku podatkowego:
- opodatkowanie częściowo użytkowanego budynku,
- opodatkowanie mieszkań nabytych z rynku pierwotnego.
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"
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0 PLN
Czas trwania:
3 godziny 4 minuty
Certyfikat:
Tak
Materiały:
Tak
"
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["content"]=>
string(6353) "OPIS SZKOLENIA
Podczas szkolenia omówione zostaną należności podlegające podatkowi u źródła (WHT) oraz zasady poboru podatku i wykonywania pozostałych obowiązków związanych z WHT, w szczególności z uwzględnieniem zmian, które weszły w życie 1 stycznia 2022 r.
Celem szkolenia jest również praktyczne przedstawienie zasad związanych z wypełnianiem obowiązków informacyjnych w zakresie podatku u źródła.
Grupa docelowa: szkolenie przeznaczone zarówno dla osób początkujących, które rozpoczynają pracę w księgowości, jak również osób doświadczonych, które chcą usystematyzować wiedzę (dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu)
PROGRAM
I. Podatek u źródła – zagadnienia podstawowe, zasady poboru podatku
- Podatek u źródła – informacje podstawowe:
- pojęcie podatku u źródła – elementy konstrukcyjne podatku
- źródła prawa,
- podstawowe zasady związane z poborem podatku u źródła.
- Ograniczony oraz nieograniczony obowiązek podatkowy w CIT i PIT.
- Siedziba i miejsce zamieszkania dla celów podatkowych w umowach o unikaniu podwójnego opodatkowania:
- miejsce zamieszkania osoby fizycznej (miejsce zamieszkania w więcej niż jednym państwie,
- siedziba zarządu osoby prawnej (siedziba zarządu osoby prawnej w innym państwie niż jej siedziba).
- Zakład podatkowy – kiedy mamy do czynienia z zakładem?
- Znaczenie umów o unikaniu podwójnego opodatkowania, znaczenie Modelowej Konwencji OECD oraz Komentarza do Modelowej Konwencji OECD (konstrukcja umów, prawidłowa wykładnia postanowień umów).
II. Katalog należności podlegających obowiązkowi pobrania podatku u źródła
- Zasady opodatkowania odsetek – odsetki w ustawie o CIT i PIT, a odsetki w umowach o unikaniu podwójnego opodatkowania.
- Interpretacje i orzeczenia w zakresie odsetek – m.in. cashpooling / kapitalizacja odsetek.
- Zasady opodatkowania należności licencyjnych – należności licencyjne w ustawie o CIT i PIT a należności licencyjne w umowach o unikaniu podwójnego opodatkowania.
- Szczególne rodzaje należności licencyjnych – m.in. programy komputerowe i urządzenia przemysłowe.
- Zwolnienie z obowiązku pobrania podatku u źródła od odsetek i należności licencyjnych dla podmiotów powiązanych.
- Dywidendy w ustawie o CIT i PIT oraz dywidendy w umowach o unikaniu podwójnego opodatkowania.
- Zwolnienie z obowiązku pobrania podatku u źródła od dywidend dla podmiotów powiązanych.
- Bilety lotnicze.
- Zakup usług o charakterze niematerialnym w ustawie o CIT i PIT oraz w umowach o unikaniu podwójnego opodatkowania.
- Wybrane przykłady usług niematerialnych na bazie najnowszych orzeczeń i interpretacji (targi, ubezpieczenia, szkolenia, pośrednictwo, hosting, helpdesk, audyt).
- Zyski z przedsiębiorstw – jak postępować przy usługach niematerialnych w zakresie stosowania UPO.
- Inne wybrane należności – dochody z nieruchomości, wynagrodzenia członków rad nadzorczych i dyrektorów.
III. Certyfikat rezydencji – rola, forma, problemy praktyczne
- Znaczenie certyfikatów rezydencji.
- Forma certyfikatów rezydencji.
- Dane niezbędne dla uznania dokumentu za certyfikat rezydencji / dokumenty nieuznawane za certyfikaty rezydencji.
- Data ważności certyfikatu rezydencji.
- Certyfikaty rezydencji a przepisy antycovidowe.
IV. Problemy praktyczne związane z poborem podatku u źródła
- Kurs waluty stosowany do obliczenia wysokości podatku u źródła.
- Pobrany podatek u źródła jako koszt uzyskania przychodu.
- Problem tzw. ubruttowienia.
V. Należyta staranności w podatku u źródła
- Zasady należytej staranności obowiązujące od 1 stycznia 2019 r.:
- wprowadzenie obowiązku dochowania tzw. należytej staranności – przesłanki należytej staranności,
- obowiązek weryfikacji statusu kontrahenta jako tzw. beneficial owner – jak zweryfikować kontrahenta?
- praktyczne przykłady dochowania należytej staranności – case study + prezentacja procedury należytej staranności.
- Polski Ład – zmiany w podatku u źródła od 1 stycznia 2022 r.:
- zasady poboru podatku od płatności powyżej 2 mln PLN obowiązujące od 2022 r. – mechanizm „pay and refund”,
- oświadczenie płatnika i opinia o stosowaniu preferencji jako sposoby na niepobieranie podatku po przekroczeniu limitu 2 mln PLN,
- kto, kiedy i na jakich zasadach może wystąpić o opinię?
- zasady zwrotu podatku u źródła.
- możliwość korzystania z kopii certyfikatów rezydencji.
VI. Obowiązki informacyjne i dokumentacyjne: deklaracja CIT-10Z / PIT-8AR (data złożenia, wymagane informacje)
- Informacja IFT-2/2R / IFT-1/1R (data złożenia, wymagane informacje).
- Zasady wypełniania formularzy IFT-1/1R oraz IFT-2/2R na przykładach praktycznych.
- Pozostałe obowiązki dokumentacyjne i informacyjne (m.in. ORD-U, CIT-8/O).
"
["description"]=>
string(0) ""
["additional_info"]=>
string(766) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
4 godziny 16 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
["original":protected]=>
array(7) {
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["locale"]=>
string(2) "pl"
["name"]=>
string(19) "Podatek u źródła"
["content"]=>
string(6353) "OPIS SZKOLENIA
Podczas szkolenia omówione zostaną należności podlegające podatkowi u źródła (WHT) oraz zasady poboru podatku i wykonywania pozostałych obowiązków związanych z WHT, w szczególności z uwzględnieniem zmian, które weszły w życie 1 stycznia 2022 r.
Celem szkolenia jest również praktyczne przedstawienie zasad związanych z wypełnianiem obowiązków informacyjnych w zakresie podatku u źródła.
Grupa docelowa: szkolenie przeznaczone zarówno dla osób początkujących, które rozpoczynają pracę w księgowości, jak również osób doświadczonych, które chcą usystematyzować wiedzę (dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu)
PROGRAM
I. Podatek u źródła – zagadnienia podstawowe, zasady poboru podatku
- Podatek u źródła – informacje podstawowe:
- pojęcie podatku u źródła – elementy konstrukcyjne podatku
- źródła prawa,
- podstawowe zasady związane z poborem podatku u źródła.
- Ograniczony oraz nieograniczony obowiązek podatkowy w CIT i PIT.
- Siedziba i miejsce zamieszkania dla celów podatkowych w umowach o unikaniu podwójnego opodatkowania:
- miejsce zamieszkania osoby fizycznej (miejsce zamieszkania w więcej niż jednym państwie,
- siedziba zarządu osoby prawnej (siedziba zarządu osoby prawnej w innym państwie niż jej siedziba).
- Zakład podatkowy – kiedy mamy do czynienia z zakładem?
- Znaczenie umów o unikaniu podwójnego opodatkowania, znaczenie Modelowej Konwencji OECD oraz Komentarza do Modelowej Konwencji OECD (konstrukcja umów, prawidłowa wykładnia postanowień umów).
II. Katalog należności podlegających obowiązkowi pobrania podatku u źródła
- Zasady opodatkowania odsetek – odsetki w ustawie o CIT i PIT, a odsetki w umowach o unikaniu podwójnego opodatkowania.
- Interpretacje i orzeczenia w zakresie odsetek – m.in. cashpooling / kapitalizacja odsetek.
- Zasady opodatkowania należności licencyjnych – należności licencyjne w ustawie o CIT i PIT a należności licencyjne w umowach o unikaniu podwójnego opodatkowania.
- Szczególne rodzaje należności licencyjnych – m.in. programy komputerowe i urządzenia przemysłowe.
- Zwolnienie z obowiązku pobrania podatku u źródła od odsetek i należności licencyjnych dla podmiotów powiązanych.
- Dywidendy w ustawie o CIT i PIT oraz dywidendy w umowach o unikaniu podwójnego opodatkowania.
- Zwolnienie z obowiązku pobrania podatku u źródła od dywidend dla podmiotów powiązanych.
- Bilety lotnicze.
- Zakup usług o charakterze niematerialnym w ustawie o CIT i PIT oraz w umowach o unikaniu podwójnego opodatkowania.
- Wybrane przykłady usług niematerialnych na bazie najnowszych orzeczeń i interpretacji (targi, ubezpieczenia, szkolenia, pośrednictwo, hosting, helpdesk, audyt).
- Zyski z przedsiębiorstw – jak postępować przy usługach niematerialnych w zakresie stosowania UPO.
- Inne wybrane należności – dochody z nieruchomości, wynagrodzenia członków rad nadzorczych i dyrektorów.
III. Certyfikat rezydencji – rola, forma, problemy praktyczne
- Znaczenie certyfikatów rezydencji.
- Forma certyfikatów rezydencji.
- Dane niezbędne dla uznania dokumentu za certyfikat rezydencji / dokumenty nieuznawane za certyfikaty rezydencji.
- Data ważności certyfikatu rezydencji.
- Certyfikaty rezydencji a przepisy antycovidowe.
IV. Problemy praktyczne związane z poborem podatku u źródła
- Kurs waluty stosowany do obliczenia wysokości podatku u źródła.
- Pobrany podatek u źródła jako koszt uzyskania przychodu.
- Problem tzw. ubruttowienia.
V. Należyta staranności w podatku u źródła
- Zasady należytej staranności obowiązujące od 1 stycznia 2019 r.:
- wprowadzenie obowiązku dochowania tzw. należytej staranności – przesłanki należytej staranności,
- obowiązek weryfikacji statusu kontrahenta jako tzw. beneficial owner – jak zweryfikować kontrahenta?
- praktyczne przykłady dochowania należytej staranności – case study + prezentacja procedury należytej staranności.
- Polski Ład – zmiany w podatku u źródła od 1 stycznia 2022 r.:
- zasady poboru podatku od płatności powyżej 2 mln PLN obowiązujące od 2022 r. – mechanizm „pay and refund”,
- oświadczenie płatnika i opinia o stosowaniu preferencji jako sposoby na niepobieranie podatku po przekroczeniu limitu 2 mln PLN,
- kto, kiedy i na jakich zasadach może wystąpić o opinię?
- zasady zwrotu podatku u źródła.
- możliwość korzystania z kopii certyfikatów rezydencji.
VI. Obowiązki informacyjne i dokumentacyjne: deklaracja CIT-10Z / PIT-8AR (data złożenia, wymagane informacje)
- Informacja IFT-2/2R / IFT-1/1R (data złożenia, wymagane informacje).
- Zasady wypełniania formularzy IFT-1/1R oraz IFT-2/2R na przykładach praktycznych.
- Pozostałe obowiązki dokumentacyjne i informacyjne (m.in. ORD-U, CIT-8/O).
"
["description"]=>
string(0) ""
["additional_info"]=>
string(766) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
4 godziny 16 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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Celem szkolenia jest przedstawienie zmian w zakresie podatku od towarów i usług, które weszły w życie w roku 2024 oraz zmian planowanych na 2025 r.
PROGRAM
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Czas trwania:
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Certyfikat:
Tak
Materiały:
Tak
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string(5) "pgsql"
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["name"]=>
string(61) "Jak przygotować dokumentację cen transferowych za 2023 rok?"
["content"]=>
string(4568) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Ceny transferowe niezmiennie są jednym z głównych punktów zainteresowania organów podatkowych. Coraz liczniejsze kontrole transakcji realizowanych przez podmioty powiązane, dają coraz lepsze wyniki kontroli. Organy podatkowe dysponują większą ilością narzędzi do typowania podmiotów oraz coraz większym doświadczeniem i wiedzą z zakresu przeprowadzania kontroli cen transferowych.
Podczas szkolenie uczestnicy dowiedzą się jak przygotować się na kontrolę z cen transferowych, jak w praktyce wyglądają takie kontrole, na co zwrócić szczególną uwagę przy sporządzaniu dokumentacji cen transferowych oraz jak zarządzać ryzykiem w przedmiotowym zakresie.
PROGRAM
I. Kontrole z zakresu cen transferowych
- Najnowsze statystki z zakresu kontroli
- Plany Ministerstwa Finansów związane z dalszymi kontrolami
- Transakcje najczęściej kontrolowane przez organy podatkowe
- Czynniki wpływające na wytypowanie podmiotu do kontroli
- Narzędzia służące do typowania podmiotów do kontroli
II. Jak prawidłowo przygotować się do kontroli z obszaru cen transferowych
- Zarządzanie cenami transferowymi – jak zabezpieczyć obszar cen transferowych w trakcie roku podatkowego
- Warunki rynkowe transakcji – czy tylko cena ma znaczenie?
- Najczęstsze błędy podatników, prawidłowe ustalenie ceny rynkowej, transakcja usług wewnątrzgrupowych
- Dokumentacja cen transferowych – na co zwrócić szczególną uwagę przy sporządzaniu dokumentacji przy kontroli
- Modele współpracy – czy analiza funkcjonalna ma znaczenie dla organów podatkowych, jaki ma wpływ na wynik transakcji
- Dokumentacja cen transferowych od grupy – czy organy podatkowe kwestionują jej kompletność i prawidłowość
- Wymiana informacji podatkowych – jak często organy podatkowe korzystają z tej możliwości przy kontroli cen transferowych
- Korekty cen transferowych – wątpliwości odnośnie klasyfikacji
- Możliwość recharakteryzacji transakcji przez organy podatkowe, a jej konsekwencje dla podatników
- Restrukturyzacje, proces ich identyfikacji i wpływ na wyniki kontroli transakcji.
- Transakcje nieodpłatne pomiędzy podmiotami powiązanymi – jakie niosą ryzyko podczas kontroli i kiedy mogą być rynkowe.
- Przykłady najczęstszych pytań organów podatkowych podczas kontroli z obszaru cen transferowych
- Jak współpracować z organem podatkowym podczas kontroli.
III. Analiza benchmarkingowa i analiza zgodności jako narzędzie do ograniczenia ryzyka podatkowego i karnoskarbowego
- Czy każdy ma obowiązek badania rynkowości cen?
- Kiedy należy sporządzić analizę benchmarkingową, a kiedy analizę zgodności?
- Źródła danych
- Analizy danych porównawczych – jak wybrać metodę weryfikacji ceny transferowej.
IV. Obowiązki sprawozdawcze
- Obowiązek sporządzenia informacji TP-R – dane wykazywane w informacji
- Obowiązek złożenia oświadczenia o sporządzeniu dokumentacji
- Osoby odpowiedzialne za złożenie oświadczenia i informacji TP-R
V. Sankcje
"
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string(0) ""
["additional_info"]=>
string(767) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
3 godzina 19 minuty
Certyfikat:
Tak
Materiały:
Tak
"
}
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["content"]=>
string(4568) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Ceny transferowe niezmiennie są jednym z głównych punktów zainteresowania organów podatkowych. Coraz liczniejsze kontrole transakcji realizowanych przez podmioty powiązane, dają coraz lepsze wyniki kontroli. Organy podatkowe dysponują większą ilością narzędzi do typowania podmiotów oraz coraz większym doświadczeniem i wiedzą z zakresu przeprowadzania kontroli cen transferowych.
Podczas szkolenie uczestnicy dowiedzą się jak przygotować się na kontrolę z cen transferowych, jak w praktyce wyglądają takie kontrole, na co zwrócić szczególną uwagę przy sporządzaniu dokumentacji cen transferowych oraz jak zarządzać ryzykiem w przedmiotowym zakresie.
PROGRAM
I. Kontrole z zakresu cen transferowych
- Najnowsze statystki z zakresu kontroli
- Plany Ministerstwa Finansów związane z dalszymi kontrolami
- Transakcje najczęściej kontrolowane przez organy podatkowe
- Czynniki wpływające na wytypowanie podmiotu do kontroli
- Narzędzia służące do typowania podmiotów do kontroli
II. Jak prawidłowo przygotować się do kontroli z obszaru cen transferowych
- Zarządzanie cenami transferowymi – jak zabezpieczyć obszar cen transferowych w trakcie roku podatkowego
- Warunki rynkowe transakcji – czy tylko cena ma znaczenie?
- Najczęstsze błędy podatników, prawidłowe ustalenie ceny rynkowej, transakcja usług wewnątrzgrupowych
- Dokumentacja cen transferowych – na co zwrócić szczególną uwagę przy sporządzaniu dokumentacji przy kontroli
- Modele współpracy – czy analiza funkcjonalna ma znaczenie dla organów podatkowych, jaki ma wpływ na wynik transakcji
- Dokumentacja cen transferowych od grupy – czy organy podatkowe kwestionują jej kompletność i prawidłowość
- Wymiana informacji podatkowych – jak często organy podatkowe korzystają z tej możliwości przy kontroli cen transferowych
- Korekty cen transferowych – wątpliwości odnośnie klasyfikacji
- Możliwość recharakteryzacji transakcji przez organy podatkowe, a jej konsekwencje dla podatników
- Restrukturyzacje, proces ich identyfikacji i wpływ na wyniki kontroli transakcji.
- Transakcje nieodpłatne pomiędzy podmiotami powiązanymi – jakie niosą ryzyko podczas kontroli i kiedy mogą być rynkowe.
- Przykłady najczęstszych pytań organów podatkowych podczas kontroli z obszaru cen transferowych
- Jak współpracować z organem podatkowym podczas kontroli.
III. Analiza benchmarkingowa i analiza zgodności jako narzędzie do ograniczenia ryzyka podatkowego i karnoskarbowego
- Czy każdy ma obowiązek badania rynkowości cen?
- Kiedy należy sporządzić analizę benchmarkingową, a kiedy analizę zgodności?
- Źródła danych
- Analizy danych porównawczych – jak wybrać metodę weryfikacji ceny transferowej.
IV. Obowiązki sprawozdawcze
- Obowiązek sporządzenia informacji TP-R – dane wykazywane w informacji
- Obowiązek złożenia oświadczenia o sporządzeniu dokumentacji
- Osoby odpowiedzialne za złożenie oświadczenia i informacji TP-R
V. Sankcje
"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
3 godzina 19 minuty
Certyfikat:
Tak
Materiały:
Tak
"
}
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OPIS SZKOLENIA
Celem szkolenia jest przybliżenie zasad ujmowania i wyceny kontraktów długoterminowych na dzień bilansowy, pokazanie zasad ustalania wyniku finansowego i prezentowania w sprawozdaniu skutków wyceny.
PROGRAM
- Usługi długoterminowe – zakres, rodzaje łączenie, dzielenie na potrzeby wyceny,
- Identyfikacja przychodów w ramach usługi długoterminowej – zakres, zwiększanie i zmniejszenia ceny
- Identyfikacja kosztów w ramach usługi długoterminowej – rozliczanie w czasie i doszacowanie kosztów, zakres
- Przykład kontraktu wycenianego metodą zaawansowania wg kosztów
- Przykład usługi wycenianej metodą zaawansowania prac
- Przykład usługi wycenianej metodą zysku zerowego
- Zakres informacji prezentowanych w sprawozdaniach finansowych o usługach długoterminowych
"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
4 godziny 19 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Celem szkolenia jest przybliżenie zasad ujmowania i wyceny kontraktów długoterminowych na dzień bilansowy, pokazanie zasad ustalania wyniku finansowego i prezentowania w sprawozdaniu skutków wyceny.
PROGRAM
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"
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Cena bez abonamentu:
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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.
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Reprezentuje klientów w toku postępowań podatkowych oraz postępowań przed sądami administracyjnymi.
"
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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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bool(true)
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array(2) {
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array(0) {
}
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array(0) {
}
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array(0) {
}
["rememberTokenName":protected]=>
string(14) "remember_token"
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array(8) {
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string(10) "first_name"
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string(9) "last_name"
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string(5) "email"
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string(6) "status"
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string(2) "id"
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string(9) "last_name"
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string(5) "email"
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bool(false)
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object(SCTeam\Products\Models\ProductTranslation)#2802 (30) {
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string(20) "product_translations"
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string(2) "id"
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["product_id"]=>
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["name"]=>
string(51) "Oświadczenia i wnioski składane płatnikowi - PIT"
["content"]=>
string(1878) "
FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Celem szkolenia jest omówienie zagadnienia oświadczeń i wniosków składanych płatnikowi.
Grupa docelowa: księgowi, pracownicy działów finansowych, kadrowych i controllingu oraz inne osoby zajmujące się podatkami w danej organizacji.
PROGRAM
- Pojęcie płatnika, kluczowi płatnicy – czyli komu można składać oświadczenia i wnioski?
- Kwota zmniejszająca podatek, zasady dzielenia kwoty zmniejszającej podatek;
- ”Pracownicze” koszty uzyskania przychodu i z praw autorskich a PIT-2;
- Oświadczenie podatnika składane płatnikowi o zamiarze preferencyjnego opodatkowania dochodów z małżonkiem / jako osoba samotnie wychowująca dziecko;
- Zwolnienia podatkowe a PIT-2 składany płatnikowi;
- ulga na powrót;
- ulga dla pracującego seniora;
- ulga dla rodzin4+;
- ulga dla młodych;
- Wniosek podatnika składany płatnikowi16) w sprawie niepobierania zaliczek w roku podatkowym;
- Jak prawidłowo wypełnić formularz PIT-2?
- Objaśnienia podatkowe MF
"
["description"]=>
string(0) ""
["additional_info"]=>
string(766) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
2 godziny 59 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
["original":protected]=>
array(7) {
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["product_id"]=>
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string(2) "pl"
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["content"]=>
string(1878) "
FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Celem szkolenia jest omówienie zagadnienia oświadczeń i wniosków składanych płatnikowi.
Grupa docelowa: księgowi, pracownicy działów finansowych, kadrowych i controllingu oraz inne osoby zajmujące się podatkami w danej organizacji.
PROGRAM
- Pojęcie płatnika, kluczowi płatnicy – czyli komu można składać oświadczenia i wnioski?
- Kwota zmniejszająca podatek, zasady dzielenia kwoty zmniejszającej podatek;
- ”Pracownicze” koszty uzyskania przychodu i z praw autorskich a PIT-2;
- Oświadczenie podatnika składane płatnikowi o zamiarze preferencyjnego opodatkowania dochodów z małżonkiem / jako osoba samotnie wychowująca dziecko;
- Zwolnienia podatkowe a PIT-2 składany płatnikowi;
- ulga na powrót;
- ulga dla pracującego seniora;
- ulga dla rodzin4+;
- ulga dla młodych;
- Wniosek podatnika składany płatnikowi16) w sprawie niepobierania zaliczek w roku podatkowym;
- Jak prawidłowo wypełnić formularz PIT-2?
- Objaśnienia podatkowe MF
"
["description"]=>
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["additional_info"]=>
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
2 godziny 59 minut
Certyfikat:
Tak
Materiały:
Tak
"
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Doradca podatkowy, doktor nauk prawnych. Ukończyła prawo na Uniwersytecie Marii Curie Skłodowskiej w Lublinie, gdzie także uzyskała stopień naukowy doktora nauk prawnych w dziedzinie prawo, specjalność prawo finansowe. Prowadzi własną Kancelarię Doradcy Podatkowego, doradza przedsiębiorcom oraz klientom indywidualnym, współpracuje z kancelariami prawnymi oraz biurami rachunkowymi. Wykładowca z 18 letnim doświadczeniem akademickim zakresu finansów publicznych, prawa podatkowego, prawa dewizowego oraz postępowania egzekucyjnego w administracji. Autorka wielu publikacji naukowych z zakresu finansów publicznych, w tym prawa podatkowego.
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Doradca podatkowy, doktor nauk prawnych. Ukończyła prawo na Uniwersytecie Marii Curie Skłodowskiej w Lublinie, gdzie także uzyskała stopień naukowy doktora nauk prawnych w dziedzinie prawo, specjalność prawo finansowe. Prowadzi własną Kancelarię Doradcy Podatkowego, doradza przedsiębiorcom oraz klientom indywidualnym, współpracuje z kancelariami prawnymi oraz biurami rachunkowymi. Wykładowca z 18 letnim doświadczeniem akademickim zakresu finansów publicznych, prawa podatkowego, prawa dewizowego oraz postępowania egzekucyjnego w administracji. Autorka wielu publikacji naukowych z zakresu finansów publicznych, w tym prawa podatkowego.
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FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Crowdfunding, czyli finansowanie społecznościowe, z każdym rokiem zyskuje w Polsce na popularności. Na licznych platformach internetowych, twórcy zbiórek i kampanii poszukują kapitału na bardzo różne przedsięwzięcia. Dzięki takim zbiórkom finansowane są nie tylko inicjatywy o charakterze charytatywnym (dobroczynnym), ale także projekty artystyczne z dziedziny muzyki, filmu, teatru, projekty sportowe czy innowacyjne startupy. Finansowanie społecznościowe dla podmiotów prowadzących działalność gospodarczą staje się także alternatywą dla klasycznego finansowania w oparciu o kapitał inwestora bądź wspólników spółki posiadającej osobowość prawną.
Okazuje się jednak, że zarówno wpłacający środki jak i otrzymujący wpłaty, muszą wziąć pod uwagę skutki podatkowe takiego działania, które mogą być bardzo zróżnicowane i mogą wystąpić, w zależności od stanu faktycznego, na gruncie różnych podatków. W trakcie szkolenia prowadząca dr Marta Skowrońska doradca podatkowy, przedstawi uczestnikom wynikające z obowiązujących przepisów podatkowych oraz aktualnego stanowiska organów podatkowych skutki pozyskiwania środków finansowych w ramach internetowych zbiórek społecznościowych.
PROGRAM
- Co to jest crowdfunding?
- Rodzaje crowdfundingu.
- Skutki podatkowe po stronie otrzymującego wsparcie w ramach zbiórek społecznościowych:
- podatki dochodowe,
- podatek od spadków i darowizn,
- podatek od towarów i usług.
- Skutki podatkowe po stronie wspierających i pośredników (platform internetowych).
- Crowdfunding dla przedsięwzięć gospodarczych.
"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
2 godzina 3 minuty
Certyfikat:
Tak
Materiały:
Tak
"
}
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FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Crowdfunding, czyli finansowanie społecznościowe, z każdym rokiem zyskuje w Polsce na popularności. Na licznych platformach internetowych, twórcy zbiórek i kampanii poszukują kapitału na bardzo różne przedsięwzięcia. Dzięki takim zbiórkom finansowane są nie tylko inicjatywy o charakterze charytatywnym (dobroczynnym), ale także projekty artystyczne z dziedziny muzyki, filmu, teatru, projekty sportowe czy innowacyjne startupy. Finansowanie społecznościowe dla podmiotów prowadzących działalność gospodarczą staje się także alternatywą dla klasycznego finansowania w oparciu o kapitał inwestora bądź wspólników spółki posiadającej osobowość prawną.
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PROGRAM
- Co to jest crowdfunding?
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"
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Tak
Materiały:
Tak
"
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string(9) "last_name"
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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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bool(false)
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FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Celem szkolenia jest przedstawienie kompleksowych informacji na temat skutków czynności restrukturyzacyjnych na polu podatku od towarów i usług. Omówione zostaną zagadnienia związane z przenoszeniem aktywów w formie aportów, obrotem prawami korporacyjnymi oraz połączeniami i podziałami.
PROGRAM
- Kiedy dana czynność podlega VAT?
- aDefinicja działalności gospodarczej,
- Podatnik czyli kto?
- Czynności podlegające VAT.
- Transakcje aportowe
- Dostawa towarów i świadczenie usług,
- Podstawa opodatkowania i moment powstania obowiązku podatkowego,
- Korekta podatku naliczonego,
- Obowiązki dokumentacyjne.
- Połączenia i podziały
- Transakcje obejmujące przedsiębiorstwo bądź jego zorganizowaną część,
- Zasada kontynuacji – VAT naliczony,
- Korekty dotyczące okresu sprzed transakcji.
- Obrót udziałami i akcjami.
- Prawo do odliczenia VAT od zakupów związanych z transakcjami restrukturyzacyjnymi.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(767) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
2 godziny 40 minuty
Certyfikat:
Tak
Materiały:
Tak
"
}
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FRAGMENT SZKOLENIA
OPIS SZKOLENIA
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PROGRAM
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- Podatnik czyli kto?
- Czynności podlegające VAT.
- Transakcje aportowe
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- Korekty dotyczące okresu sprzed transakcji.
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"
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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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["relations":protected]=>
array(5) {
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int(2)
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string(30) "SCTeam\Products\Models\Product"
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}
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["deleted_at"]=>
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["category_id"]=>
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["pivot_categorable_id"]=>
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array(1) {
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FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Celem szkolenia jest spojrzenie z perspektywy służb finansowo księgowych za zasady przeprowadzania, przebieg i rozliczenie inwentaryzacji za 2024 rok. Co warto podpowiedzieć uczestnikom kierownikowi, na co zwrócić uwagę dokumentacyjnie – aby inwentaryzacja i jej rozliczenie nie budziło zastrzeżeń.
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- Szczegółowe wskazania do przebiegu inwentaryzacji metodą weryfikacji. Kiedy można ją zastosować? Wskazówki dla rozrachunków, rezerw, rozliczeń międzyokresowych i kapitałów oraz innych aktywów i pasywów
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"
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Czas trwania:
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Tak
Materiały:
Tak
"
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string(88) "Estoński CIT bez tajemnic – szkolenie z perspektywy blisko czterech lat doświadczeń"
["content"]=>
string(5271) "
FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Estoński CIT jako rozwiązanie podatkowe istnieje już ponad 3,5 roku.
Mimo upływu czasu nie traci na atrakcyjności, a statystyki pokazują, że co raz większa liczba przedsiębiorców chce świadomie i bez ryzyka zaoszczędzić na podatkach.
Pierwotne brzmienie przepisów estońskiego CIT nie zachęcało – obecne wydaje się być prawdziwym hitem.
Szkolenie jest rozwinięciem webinaru traktującego o kamieniach milowych, czyli najważniejszych dla biznesu zmianach przepisów, interpretacjach indywidualnych i wyrokach, które zapadły na przestrzeni tych 3,5 roku.
Podczas szkolenia omówimy estoński CIT od podstaw, ale z naciskiem na aspekt praktyczny – kiedy wybrać estoński CIT, jakich błędów nie popełnić na etapie wyboru estońskiego CIT, czego nie robić w trakcie opodatkowania ryczałtem oraz kiedy i na jakich zasadach można wyjść z modelu estońskiego.
Przedstawione treści oparte będą na kluczowych wyrokach, interpretacjach indywidualnych, a także doświadczeniach doradców podatkowych kancelarii LTCA w rozwiązywaniu problemów Klientów, którzy nam zaufali.
PROGRAM
- Estoński CIT – co odróżnia ten model podatkowy od „klasycznego CIT”?
- Jakim obowiązkom nadal podlegają spółki opodatkowane ryczałtem?
- Estoński CIT obecnie - podmioty uprawnione do ryczałtu od dochodów spółek.
- Dopuszczone formy restrukturyzacji i dostosowania biznesu w celu wyboru estońskiego CIT.
- Grupy podatników trwale wyłączone z estońskiego CIT.
- Podstawowe obowiązki i zasady w estońskim CIT.
- Okres opodatkowania – jak liczymy okres 4 lat podatkowych?
- Limit przychodów pasywnych – na co zwrócić uwagę, jak liczyć limit, co z faktoringiem?
- Warunek zatrudnienia, a status małego podatnika i status podatnika rozpoczynającego prowadzenie działalności gospodarczej?
- Prosta struktura udziałowa – relacja spółki i fundacji.
- Wybór estońskiego CIT.
- Czy lepszy jest wybór od początku roku podatkowego, czy w jego trakcie?
- Zawiadomienie ZAW – RD, sprawozdanie finansowe i zamknięcie ksiąg rachunkowych – jakich błędów nie popełnić.
- Korekta wstępna, oświadczenie OSW – RD.
- Wyodrębnienie zysków i strat z lat poprzednich, rozliczenie straty.
- Dochód z przekształcenia – czy można go uniknąć?
- Od czego zapłacimy podatek?
- Wypłata dywidendy i zaliczki na poczet dywidendy – decydująca data uchwały o podziale zysku.
- Dochód z tytułu ukrytych zysków – najczęstsze przyczyny płacenia podatku, problematyczna kwestia opodatkowania pożyczek.
- Dochód z tytułu wydatków niezwiązanych z działalnością gospodarczą – Fiskus dominująco po stronie podatników.
- Podatek od zmiany wartości składników majątku – uwaga na kosztowne restrukturyzacje.
- Podatek od nieujawnionych zdarzeń gospodarczych i podatek od dochodu z tytułu zysku przeznaczonego na pokrycie strat.
- Stawki podatku i terminy zapłaty estońskiego CIT.
- Deklaracja CIT – 8E – najważniejsze informacje.
- Dobrowolna rezygnacja z estońskiego CIT – zasady i konsekwencje.
- Utrata prawa do estońskiego CIT – kiedy nam grozi?
- Omówienie konsekwencji utraty prawa do ryczałtu.
- Co nas jeszcze czeka? – omówienie nierozwiązanych kwestii i aktualnych wątpliwości.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(765) "
Cena bez abonamentu:
0 PLN + VAT
Czas trwania:
2 godziny 55 minuty
Certyfikat:
Tak
Materiały:
Tak
"
}
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["name"]=>
string(88) "Estoński CIT bez tajemnic – szkolenie z perspektywy blisko czterech lat doświadczeń"
["content"]=>
string(5271) "
FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Estoński CIT jako rozwiązanie podatkowe istnieje już ponad 3,5 roku.
Mimo upływu czasu nie traci na atrakcyjności, a statystyki pokazują, że co raz większa liczba przedsiębiorców chce świadomie i bez ryzyka zaoszczędzić na podatkach.
Pierwotne brzmienie przepisów estońskiego CIT nie zachęcało – obecne wydaje się być prawdziwym hitem.
Szkolenie jest rozwinięciem webinaru traktującego o kamieniach milowych, czyli najważniejszych dla biznesu zmianach przepisów, interpretacjach indywidualnych i wyrokach, które zapadły na przestrzeni tych 3,5 roku.
Podczas szkolenia omówimy estoński CIT od podstaw, ale z naciskiem na aspekt praktyczny – kiedy wybrać estoński CIT, jakich błędów nie popełnić na etapie wyboru estońskiego CIT, czego nie robić w trakcie opodatkowania ryczałtem oraz kiedy i na jakich zasadach można wyjść z modelu estońskiego.
Przedstawione treści oparte będą na kluczowych wyrokach, interpretacjach indywidualnych, a także doświadczeniach doradców podatkowych kancelarii LTCA w rozwiązywaniu problemów Klientów, którzy nam zaufali.
PROGRAM
- Estoński CIT – co odróżnia ten model podatkowy od „klasycznego CIT”?
- Jakim obowiązkom nadal podlegają spółki opodatkowane ryczałtem?
- Estoński CIT obecnie - podmioty uprawnione do ryczałtu od dochodów spółek.
- Dopuszczone formy restrukturyzacji i dostosowania biznesu w celu wyboru estońskiego CIT.
- Grupy podatników trwale wyłączone z estońskiego CIT.
- Podstawowe obowiązki i zasady w estońskim CIT.
- Okres opodatkowania – jak liczymy okres 4 lat podatkowych?
- Limit przychodów pasywnych – na co zwrócić uwagę, jak liczyć limit, co z faktoringiem?
- Warunek zatrudnienia, a status małego podatnika i status podatnika rozpoczynającego prowadzenie działalności gospodarczej?
- Prosta struktura udziałowa – relacja spółki i fundacji.
- Wybór estońskiego CIT.
- Czy lepszy jest wybór od początku roku podatkowego, czy w jego trakcie?
- Zawiadomienie ZAW – RD, sprawozdanie finansowe i zamknięcie ksiąg rachunkowych – jakich błędów nie popełnić.
- Korekta wstępna, oświadczenie OSW – RD.
- Wyodrębnienie zysków i strat z lat poprzednich, rozliczenie straty.
- Dochód z przekształcenia – czy można go uniknąć?
- Od czego zapłacimy podatek?
- Wypłata dywidendy i zaliczki na poczet dywidendy – decydująca data uchwały o podziale zysku.
- Dochód z tytułu ukrytych zysków – najczęstsze przyczyny płacenia podatku, problematyczna kwestia opodatkowania pożyczek.
- Dochód z tytułu wydatków niezwiązanych z działalnością gospodarczą – Fiskus dominująco po stronie podatników.
- Podatek od zmiany wartości składników majątku – uwaga na kosztowne restrukturyzacje.
- Podatek od nieujawnionych zdarzeń gospodarczych i podatek od dochodu z tytułu zysku przeznaczonego na pokrycie strat.
- Stawki podatku i terminy zapłaty estońskiego CIT.
- Deklaracja CIT – 8E – najważniejsze informacje.
- Dobrowolna rezygnacja z estońskiego CIT – zasady i konsekwencje.
- Utrata prawa do estońskiego CIT – kiedy nam grozi?
- Omówienie konsekwencji utraty prawa do ryczałtu.
- Co nas jeszcze czeka? – omówienie nierozwiązanych kwestii i aktualnych wątpliwości.
"
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Cena bez abonamentu:
0 PLN + VAT
Czas trwania:
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Certyfikat:
Tak
Materiały:
Tak
"
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"
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"
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["name"]=>
string(94) "Wszystko o opodatkowaniu gruntów – podatek od nieruchomości, podatek leśny, podatek rolny"
["content"]=>
string(3355) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Grunt – jeden z trzech przedmiotów opodatkowania podatkiem od nieruchomości. A przy tym jedyny, przy którym należy wybrać pomiędzy trzema konkurencyjnymi podatkami – podatkiem od nieruchomości, podatkiem leśnym i podatkiem rolnym. Przy założeniu, że podatnik wie, co posiada, powinien być prosty w identyfikacji. Ale czy łatwy w opodatkowaniu? Praktyka pokazuje, że wielu podatników ma z tym problem i co ciekawe – to tu są często pogrzebane oszczędności!
Szkolenie jest skierowane do członków zarządu, dyrektorów finansowych, księgowych i każdej innej osoby zaangażowanej w proces rozliczenia podatku od nieruchomości w przedsiębiorstwie.
PROGRAM
- Etap I: identyfikacja gruntu:
- oznaczenie gruntu w ewidencji gruntów i budynków,
- istota ewidencji gruntów i budynków i zakres informacji wiążących,
- aktualizacja ewidencji gruntów i budynków,
- poruszanie się po geoportalu – informacje praktyczne,
- zajęcie gruntu na prowadzenie działalności gospodarczej,
- opodatkowanie lasów i użytków rolnych zajętych przez farmy fotowoltaiczne,
- opodatkowanie gruntów zajętych przez infrastrukturę przesyłową.
- Etap II: wybór właściwego podatku.
- Etap III: ustalenie podstawy opodatkowania gruntu:
- podstawa opodatkowania gruntów w podatku od nieruchomości,
- podstawa opodatkowania gruntów w podatku leśnym,
- podstawa opodatkowania gruntów w podatku rolnym,
- ustalanie normy obszarowej gospodarstwa rolnego,
- ustalenie okręgów podatkowych,
- ustalenie przeliczników powierzchni użytków rolnych.
- Etap IV: powstanie i wygaśnięcie obowiązku podatkowego.
- Etap V: stawka podatku:
- rekultywacja gruntów.
- Etap VI: zwolnienia i ulgi:
- grunty stanowiące nieużytki, użytki ekologiczne, grunty zadrzewione i zakrzewione, z wyjątkiem zajętych na prowadzenie działalności gospodarczej,
- lasy z drzewostanem w wieku do 40 lat,
- lasy wpisane indywidualnie do rejestru zabytków,
- zwolnienie dla użytków rolnych klasy V, VI i VIz oraz gruntów zadrzewionych i zakrzewionych ustanowionych na użytkach rolnych,
- ulga z tytułu położenia gruntów na terenach podgórskich i górskich.
- Etap VII: wypełnienie deklaracji.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(767) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
2 godziny 55 minuty
Certyfikat:
Tak
Materiały:
Tak
"
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["content"]=>
string(3355) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Grunt – jeden z trzech przedmiotów opodatkowania podatkiem od nieruchomości. A przy tym jedyny, przy którym należy wybrać pomiędzy trzema konkurencyjnymi podatkami – podatkiem od nieruchomości, podatkiem leśnym i podatkiem rolnym. Przy założeniu, że podatnik wie, co posiada, powinien być prosty w identyfikacji. Ale czy łatwy w opodatkowaniu? Praktyka pokazuje, że wielu podatników ma z tym problem i co ciekawe – to tu są często pogrzebane oszczędności!
Szkolenie jest skierowane do członków zarządu, dyrektorów finansowych, księgowych i każdej innej osoby zaangażowanej w proces rozliczenia podatku od nieruchomości w przedsiębiorstwie.
PROGRAM
- Etap I: identyfikacja gruntu:
- oznaczenie gruntu w ewidencji gruntów i budynków,
- istota ewidencji gruntów i budynków i zakres informacji wiążących,
- aktualizacja ewidencji gruntów i budynków,
- poruszanie się po geoportalu – informacje praktyczne,
- zajęcie gruntu na prowadzenie działalności gospodarczej,
- opodatkowanie lasów i użytków rolnych zajętych przez farmy fotowoltaiczne,
- opodatkowanie gruntów zajętych przez infrastrukturę przesyłową.
- Etap II: wybór właściwego podatku.
- Etap III: ustalenie podstawy opodatkowania gruntu:
- podstawa opodatkowania gruntów w podatku od nieruchomości,
- podstawa opodatkowania gruntów w podatku leśnym,
- podstawa opodatkowania gruntów w podatku rolnym,
- ustalanie normy obszarowej gospodarstwa rolnego,
- ustalenie okręgów podatkowych,
- ustalenie przeliczników powierzchni użytków rolnych.
- Etap IV: powstanie i wygaśnięcie obowiązku podatkowego.
- Etap V: stawka podatku:
- rekultywacja gruntów.
- Etap VI: zwolnienia i ulgi:
- grunty stanowiące nieużytki, użytki ekologiczne, grunty zadrzewione i zakrzewione, z wyjątkiem zajętych na prowadzenie działalności gospodarczej,
- lasy z drzewostanem w wieku do 40 lat,
- lasy wpisane indywidualnie do rejestru zabytków,
- zwolnienie dla użytków rolnych klasy V, VI i VIz oraz gruntów zadrzewionych i zakrzewionych ustanowionych na użytkach rolnych,
- ulga z tytułu położenia gruntów na terenach podgórskich i górskich.
- Etap VII: wypełnienie deklaracji.
"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
2 godziny 55 minuty
Certyfikat:
Tak
Materiały:
Tak
"
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Znaleziono 493 szkoleń
