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OPIS SZKOLENIA
Szkolenie przygotowujące firmę do sukcesji, z opcją wyboru rozwiązań z zakrresu zarządu sukcesyjnego, fundacji rodzinnej bądź opcji restrukturyzacji. Ze szczególnym uwzględnieniem podatkowych konsekwencji działań restrukturyzcyjnych.
PROGRAM
Jak przygotować firmę do sukcesji?
Przedsiębiorstwo w spadku. Fundacja rodzinna. Inne opcje restrukturyzacyjne?
1. Podstawowe pojęcia z zakresu prawa spadkowego i prawa spółek w kontekście sukcesji przedsiębiorstwa.
2. Przedsiębiorstwo w spadku.
• zasady ustanawiania zarządcy sukcesyjnego za życia i po śmierci podatnika
• konieczność zgłoszenia do CEIDG
• remanent
• rozliczanie przedsiębiorstwa w spadku w przypadku działalności indywidualnej i spółki cywilnej
• jak długo może prowadzić działalność przedsiębiorstwo w spadku
• przedsiębiorstwo w spadku a konsekwencje w VAT
• inne korzyści z ustanowienia zarządcy sukcesyjnego
• konsekwencje zarządu sukcesyjnego w prawie pracy
• zeznania roczne
• inne kwestie ważne
• co dalej po wygaśnięciu zarządu sukcesyjnego.
3. Spadki – przepisy w pigułce.
• dziedziczenie ustawowe i testamentowe, zapis windykacyjny
• intercyza, rozwód, separacja a dziedziczenie
• zachowek
• darowizna za życia a dziedziczenie
• dziedziczenie firmy jednoosobowej a dziedziczenie spółki i innych składników majątku
4. Fundacja rodzinna –
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• skutki podatkowe (korzyści i zagrożenia)
• wady i zalety.
"
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Cena bez abonamentu:
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Czas trwania:
4 godziny 21 minut
Certyfikat:
Tak
Materiały:
Tak
"
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OPIS SZKOLENIA
Szkolenie przygotowujące firmę do sukcesji, z opcją wyboru rozwiązań z zakrresu zarządu sukcesyjnego, fundacji rodzinnej bądź opcji restrukturyzacji. Ze szczególnym uwzględnieniem podatkowych konsekwencji działań restrukturyzcyjnych.
PROGRAM
Jak przygotować firmę do sukcesji?
Przedsiębiorstwo w spadku. Fundacja rodzinna. Inne opcje restrukturyzacyjne?
1. Podstawowe pojęcia z zakresu prawa spadkowego i prawa spółek w kontekście sukcesji przedsiębiorstwa.
2. Przedsiębiorstwo w spadku.
• zasady ustanawiania zarządcy sukcesyjnego za życia i po śmierci podatnika
• konieczność zgłoszenia do CEIDG
• remanent
• rozliczanie przedsiębiorstwa w spadku w przypadku działalności indywidualnej i spółki cywilnej
• jak długo może prowadzić działalność przedsiębiorstwo w spadku
• przedsiębiorstwo w spadku a konsekwencje w VAT
• inne korzyści z ustanowienia zarządcy sukcesyjnego
• konsekwencje zarządu sukcesyjnego w prawie pracy
• zeznania roczne
• inne kwestie ważne
• co dalej po wygaśnięciu zarządu sukcesyjnego.
3. Spadki – przepisy w pigułce.
• dziedziczenie ustawowe i testamentowe, zapis windykacyjny
• intercyza, rozwód, separacja a dziedziczenie
• zachowek
• darowizna za życia a dziedziczenie
• dziedziczenie firmy jednoosobowej a dziedziczenie spółki i innych składników majątku
4. Fundacja rodzinna –
• podstawowe zasady – utworzenie, działanie, organy, majątek
• skutki podatkowe (korzyści i zagrożenia)
• wady i zalety.
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Czas trwania:
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Certyfikat:
Tak
Materiały:
Tak
"
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["content"]=>
string(3130) "OPIS SZKOLENIA
W trakcie szkolenia zostaną omówione teoretyczne i praktyczne zagadnienia dotyczące likwidacji wybranych spółek prawa handlowego - spółki jawnej, komandytowej i spółki z o. o. Prowadzące odniesie się także do osoby likwidatora z perspektywy jego powołania, i odołania oraz wynagradzana, a także omówi zakres uprawnień i obowiązków likwidatora. Szkolenie będzie obejmowało aspekty nie tylko prawne, ale także podatkowe (PIT, CIT, VA, PCC) oraz ZUS związane z otwarciem, przebiegem i zakończeniem procesu likwidacji po stronie spólki i jej wspólników oraz kontrahentów.
PROGRAM
1. Likwidacja spółki jawnej – przebieg procesu, etapy, konsekwencje
a. Rozwiązanie i likwidacja – czy to jest to samo?
b. Jak rozpocząć proces likwidacji spółki jawnej?
c. Jakie są sposoby likwidacji spółki jawnej?
d. Etapy likwidacji spółki komandytowej
e. Skutki likwidacji spółki jawnej wynikające z Ksh
f. Likwidacja spółki jawnej – PIT, CIT, VAT, PCC
g. Likwidacja spółki jawnej w kontekście ZUS
h. Pozostałe skutki likwidacji spółki jawnej
2. Likwidacja spółki komandytowej – przebieg procesu, konsekwencje
a. Rozwiązanie i likwidacja – czy to jest to samo?
b. Jak rozpocząć proces likwidacji spółki komandytowej?
c. Jakie są sposoby likwidacji spółki komandytowej?
d. Etapy likwidacji spółki komandytowej
e. Skutki likwidacji spółki komandytowej wynikające z Ksh
f. Likwidacja spółki komandytowej– PIT, CIT, VAT, PCC
g. Likwidacja spółki komandytowej w kontekście ZUS
h. Pozostałe skutki likwidacji spółki komandytowej
3. Likwidacja spółki z ograniczoną odpowiedzialnością – przebieg procesu, konsekwencje
a. Rozwiązanie i likwidacja spółki z o. o. – czy to jest to samo?
b. Jak rozpocząć proces likwidacji spółki z o. o. (uchwała, koszty, głosowanie)?
c. Etapy likwidacji spółki z o. o. (ogłoszenie w MSiG, zmiana w KRS)
d. Skutki likwidacji spółki z o. o. wynikające z Ksh
e. Likwidacja spółki z o. o. – PIT, CIT, VAT, PCC
f. Likwidacja spółki z o. o. w kontekście ZUS
g. Pozostałe skutki likwidacji spółki z o. o.
4. Rola likwidatora w procesie likwidacji
a. Powołanie likwidatora
b. Prawa i obowiązki likwidatora
c. Wynagrodzenie likwidatora
d. Odwołanie likwidatora
5. Skutki podatkowe likwidacji spółki osobowej i kapitałowej po stronie spółki i wspólników
6. Skutki w ZUS likwidacji spółki osobowej i kapitałowej po stronie spółki i wspólników, skutki bilansowe
"
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["additional_info"]=>
string(767) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
4 godziny 32 minuty
Certyfikat:
Tak
Materiały:
Tak
"
}
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string(3130) "OPIS SZKOLENIA
W trakcie szkolenia zostaną omówione teoretyczne i praktyczne zagadnienia dotyczące likwidacji wybranych spółek prawa handlowego - spółki jawnej, komandytowej i spółki z o. o. Prowadzące odniesie się także do osoby likwidatora z perspektywy jego powołania, i odołania oraz wynagradzana, a także omówi zakres uprawnień i obowiązków likwidatora. Szkolenie będzie obejmowało aspekty nie tylko prawne, ale także podatkowe (PIT, CIT, VA, PCC) oraz ZUS związane z otwarciem, przebiegem i zakończeniem procesu likwidacji po stronie spólki i jej wspólników oraz kontrahentów.
PROGRAM
1. Likwidacja spółki jawnej – przebieg procesu, etapy, konsekwencje
a. Rozwiązanie i likwidacja – czy to jest to samo?
b. Jak rozpocząć proces likwidacji spółki jawnej?
c. Jakie są sposoby likwidacji spółki jawnej?
d. Etapy likwidacji spółki komandytowej
e. Skutki likwidacji spółki jawnej wynikające z Ksh
f. Likwidacja spółki jawnej – PIT, CIT, VAT, PCC
g. Likwidacja spółki jawnej w kontekście ZUS
h. Pozostałe skutki likwidacji spółki jawnej
2. Likwidacja spółki komandytowej – przebieg procesu, konsekwencje
a. Rozwiązanie i likwidacja – czy to jest to samo?
b. Jak rozpocząć proces likwidacji spółki komandytowej?
c. Jakie są sposoby likwidacji spółki komandytowej?
d. Etapy likwidacji spółki komandytowej
e. Skutki likwidacji spółki komandytowej wynikające z Ksh
f. Likwidacja spółki komandytowej– PIT, CIT, VAT, PCC
g. Likwidacja spółki komandytowej w kontekście ZUS
h. Pozostałe skutki likwidacji spółki komandytowej
3. Likwidacja spółki z ograniczoną odpowiedzialnością – przebieg procesu, konsekwencje
a. Rozwiązanie i likwidacja spółki z o. o. – czy to jest to samo?
b. Jak rozpocząć proces likwidacji spółki z o. o. (uchwała, koszty, głosowanie)?
c. Etapy likwidacji spółki z o. o. (ogłoszenie w MSiG, zmiana w KRS)
d. Skutki likwidacji spółki z o. o. wynikające z Ksh
e. Likwidacja spółki z o. o. – PIT, CIT, VAT, PCC
f. Likwidacja spółki z o. o. w kontekście ZUS
g. Pozostałe skutki likwidacji spółki z o. o.
4. Rola likwidatora w procesie likwidacji
a. Powołanie likwidatora
b. Prawa i obowiązki likwidatora
c. Wynagrodzenie likwidatora
d. Odwołanie likwidatora
5. Skutki podatkowe likwidacji spółki osobowej i kapitałowej po stronie spółki i wspólników
6. Skutki w ZUS likwidacji spółki osobowej i kapitałowej po stronie spółki i wspólników, skutki bilansowe
"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
4 godziny 32 minuty
Certyfikat:
Tak
Materiały:
Tak
"
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string(1871) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Celem szkolenia jest poznanie zagadnień zwiazanych z ujmowaniem wyceną i prezentacją środków trwałeych. W oparciu o ustawę o rachunkowści, KSR ale też z uwzględnieniem przepisów podatkowych omówione zostaną probemy nurtujące ksiegowych przy ujmowaniu rzeczowych aktywów trwałych.
PROGRAM
1. Kryteria ujmowania rzeczowych aktywów trwałych
2. Wycena rzeczowych aktywów trwałych na dzień ich pierwszego ujęcia w tym ujmowanie kosztów wytworzenia, różnic kursowych
3. Ujmowanie dotacji do środków trwałych
4. Wycena rzeczowych aktywów trwałych na dzień bilansowy
5. Zasady naliczania amortyzacji
6. Ujmowanie nakładów ponoszonych w trakcie użytkowania
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8. Zakres ujawnień dotyczących rzeczowych aktywów trwałych w sprawozdaniach finansowych
"
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Cena bez abonamentu:
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Czas trwania:
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Certyfikat:
Tak
Materiały:
Tak
"
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OPIS SZKOLENIA
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PROGRAM
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"
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Materiały:
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["content"]=>
string(7027) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Celem szkolenia jest omówienie podstawowych zasad rozliczania podatkowych kosztów uzyskania przychodów. Podczas szkolenia przedstawimy moment ujęcia kosztów w czasie, jak również zasady rozliczenia najbardziej charakterystycznych kosztów występujących w przedsiębiorstwach. Szkolenie obejmie również omówienie najbardziej charakterystycznych kosztów niepodatkowych i kosztów limitowanych.
Szkolenie obejmuje również omówienie najnowszych interpretacji organów podatkowych, orzeczeń sądów administracyjnych dotyczących CIT.
PROGRAM
I. Koszty uzyskania przychodów – zasady ogólne
1. Definicja kosztów uzyskania przychodów
2. Przesłanki uznania za koszt podatkowy (poniesiony przez podatnika, definitywny, w związku z prowadzoną przez podatnika działalnością gospodarczą, poniesiony w celu uzyskania, zachowania lub zabezpieczenia przychodów
3. Dokumentowanie kosztów uzyskania przychodów
4. Wyłączenia z kosztów
II. Zasady rozliczania kosztów w czasie:
1. Koszty bezpośrednie
2. Koszty pośrednie, w tym dotyczące okresu dłuższego niż rok czy rok podatkowy
3. Moment poniesienia kosztów
4. Rozliczenie kosztów w czasie
III. Najbardziej charakterystyczne koszty uzyskania przychodów
1. Wynagrodzenia i koszty świadczeń pracowniczych (narzuty, PPK, benefity, karty sportowe, abonamenty medyczne, imprezy integracyjne, wyjścia do kina, strój pracowniczy, prezenty, ubezpieczenia, szkolenia pracowników, paczki świąteczne i inne charakterystyczne świadczenia)
2. Koszty umów zlecenia oraz świadczeń na rzecz zleceniobiorców
3. Koszy samochodów osobowych a KUP (amortyzacja, leasing, wydatki eksploatacyjne)
4. Wierzytelności jako koszty uzyskania przychodów
5. Reklama i reprezentacja
6. Świadczenia na rzecz kontrahentów (szkolenia, prezenty, konsumpcja, imprezy itp.)
7. Sprzedaż premiowa, konkursy, sponsoring, bonusy, rabaty
8. Kary umowne i odszkodowania – kiedy mogą być kosztem
9. Hipotetyczne odsetkowe a koszty podatkowe
IV. Naruszenie regulacji w zakresie płatności bezgotówkowych i przepisów o „białej liście” a koszty podatkowe
V. Naruszenie regulacji w zakresie obowiązkowego „split payment” a koszty podatkowe
VI. Koszty finansowania dłużnego a limit KUP
VII. Brak zapłaty a ulga na złe długi
VIII. Koszty niestanowiące podatkowych kosztów uzyskania przychodów (NKUP)
1. Koszty reprezentacji
2. Składki członkowskie
3. Ubezpieczenia pracowników
4. Imprezy pracownicze – alkohol
5. VAT niebędący kosztem uzyskania przychodu
6. PFRON
7. Kary umowne, odszkodowania, kary administracyjne, grzywny, mandaty, koszty egzekucyjne / sądowe
8. Upominki, prezenty świąteczne dla klientów
9. Darowizny
10. Odsetki budżetowe
11. Koszty pokryte dotacjami
12. Usługi np. wynajmu samochodu / usługi taksówkowe nieprawidłowo udokumentowane
13. Część odpisów / opłat za samochód osobowy
14. Ubezpieczenie zw. z ww. samochodem
15. Przekroczona kilometrówka
16. Podatki np. PCC
17. Spisane należności handlowe
18. Koszty reklamacji
19. Odpisy na należności nieściągalne / przedawnione
20. Koszty odsetek na transakcje kapitałowe
21. Ukryta dywidenda (2023 r.)
22. Inne koszty niepodatkowe (NKUP)
IX. Różnice przejściowe pomiędzy wynikiem rachunkowym i podatkowym, omówienie zasad oraz przykłady
1. Odsetki
2. Niewpłacone składki na ubezpieczenia społeczne
3. Niewypłacone wynagrodzenia dla pracowników / delegacje pracownicze
4. Naliczone opłaty za gwarancje bankowe,
5. Inne różnice przejściowe
"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
2 godzina 33 minuty
Certyfikat:
Tak
Materiały:
Tak
"
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["content"]=>
string(7027) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Celem szkolenia jest omówienie podstawowych zasad rozliczania podatkowych kosztów uzyskania przychodów. Podczas szkolenia przedstawimy moment ujęcia kosztów w czasie, jak również zasady rozliczenia najbardziej charakterystycznych kosztów występujących w przedsiębiorstwach. Szkolenie obejmie również omówienie najbardziej charakterystycznych kosztów niepodatkowych i kosztów limitowanych.
Szkolenie obejmuje również omówienie najnowszych interpretacji organów podatkowych, orzeczeń sądów administracyjnych dotyczących CIT.
PROGRAM
I. Koszty uzyskania przychodów – zasady ogólne
1. Definicja kosztów uzyskania przychodów
2. Przesłanki uznania za koszt podatkowy (poniesiony przez podatnika, definitywny, w związku z prowadzoną przez podatnika działalnością gospodarczą, poniesiony w celu uzyskania, zachowania lub zabezpieczenia przychodów
3. Dokumentowanie kosztów uzyskania przychodów
4. Wyłączenia z kosztów
II. Zasady rozliczania kosztów w czasie:
1. Koszty bezpośrednie
2. Koszty pośrednie, w tym dotyczące okresu dłuższego niż rok czy rok podatkowy
3. Moment poniesienia kosztów
4. Rozliczenie kosztów w czasie
III. Najbardziej charakterystyczne koszty uzyskania przychodów
1. Wynagrodzenia i koszty świadczeń pracowniczych (narzuty, PPK, benefity, karty sportowe, abonamenty medyczne, imprezy integracyjne, wyjścia do kina, strój pracowniczy, prezenty, ubezpieczenia, szkolenia pracowników, paczki świąteczne i inne charakterystyczne świadczenia)
2. Koszty umów zlecenia oraz świadczeń na rzecz zleceniobiorców
3. Koszy samochodów osobowych a KUP (amortyzacja, leasing, wydatki eksploatacyjne)
4. Wierzytelności jako koszty uzyskania przychodów
5. Reklama i reprezentacja
6. Świadczenia na rzecz kontrahentów (szkolenia, prezenty, konsumpcja, imprezy itp.)
7. Sprzedaż premiowa, konkursy, sponsoring, bonusy, rabaty
8. Kary umowne i odszkodowania – kiedy mogą być kosztem
9. Hipotetyczne odsetkowe a koszty podatkowe
IV. Naruszenie regulacji w zakresie płatności bezgotówkowych i przepisów o „białej liście” a koszty podatkowe
V. Naruszenie regulacji w zakresie obowiązkowego „split payment” a koszty podatkowe
VI. Koszty finansowania dłużnego a limit KUP
VII. Brak zapłaty a ulga na złe długi
VIII. Koszty niestanowiące podatkowych kosztów uzyskania przychodów (NKUP)
1. Koszty reprezentacji
2. Składki członkowskie
3. Ubezpieczenia pracowników
4. Imprezy pracownicze – alkohol
5. VAT niebędący kosztem uzyskania przychodu
6. PFRON
7. Kary umowne, odszkodowania, kary administracyjne, grzywny, mandaty, koszty egzekucyjne / sądowe
8. Upominki, prezenty świąteczne dla klientów
9. Darowizny
10. Odsetki budżetowe
11. Koszty pokryte dotacjami
12. Usługi np. wynajmu samochodu / usługi taksówkowe nieprawidłowo udokumentowane
13. Część odpisów / opłat za samochód osobowy
14. Ubezpieczenie zw. z ww. samochodem
15. Przekroczona kilometrówka
16. Podatki np. PCC
17. Spisane należności handlowe
18. Koszty reklamacji
19. Odpisy na należności nieściągalne / przedawnione
20. Koszty odsetek na transakcje kapitałowe
21. Ukryta dywidenda (2023 r.)
22. Inne koszty niepodatkowe (NKUP)
IX. Różnice przejściowe pomiędzy wynikiem rachunkowym i podatkowym, omówienie zasad oraz przykłady
1. Odsetki
2. Niewpłacone składki na ubezpieczenia społeczne
3. Niewypłacone wynagrodzenia dla pracowników / delegacje pracownicze
4. Naliczone opłaty za gwarancje bankowe,
5. Inne różnice przejściowe
"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
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Certyfikat:
Tak
Materiały:
Tak
"
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"
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"
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string(44) "SCTeam\Products\Presenters\Revisions\Product"
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string(2) "id"
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array(0) {
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array(0) {
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array(0) {
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string(14) "remember_token"
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array(7) {
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["product_id"]=>
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["locale"]=>
string(2) "pl"
["name"]=>
string(94) "Benefity dla pracowników i współpracowników – rozliczenie w podatku od towarów i usług"
["content"]=>
string(2701) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Celem szkolenia jest kompleksowe omówienie skutków podatkowych w VAT, przekazywania różnego rodzaju benefitów dla pracowników / współpracowników (UoP, zlecenie, dzieło, B2B). Podczas szkolenie omówimy najczęściej występujące przypadki wręczenia benefitów oraz najnowsze interpretacje organów podatkowych i orzeczenia sądów administracyjnych.
Grupa docelowa: dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu oraz inne osoby zajmujące się podatkami w danej organizacji.
PROGRAM
1) Benefity dla pracowników i współpracowników – zasady ogólne odliczania podatku naliczonego i wykazywania VAT należnego
2) Omówienie poszczególnych benefitów w świetle najnowszych interpretacji i orzeczeń sądów administracyjnych:
a) imprezy integracyjne i okolicznościowe,
b) jubileusz firmy,
c) zapewnianie noclegów i wyżywienia,
d) koszty drobnych zakupów do firmy (owoce, napoje itp.),
e) podróże służbowe,
f) posiłki z kontrahentami i nie tylko,
g) narady z pracownikami / współpracownikami,
h) szkolenia i konferencje,
i) karty sportowe;
j) abonamenty medyczne w tym medycyna pracy,
k) dofinansowanie do okularów / soczewek kontaktowych,
l) posiłki i napoje dla pracowników,
m) prezenty okolicznościowe,
n) dofinansowanie do wypoczynku,
o) podnoszenie kwalifikacji zawodowych,
p) świadczenia wynikające z przepisów BHP,
q) świadczenia socjalne i wynikające z ZFŚS,
r) odzież dla pracowników / współpracowników,
s) ekwiwalent za pranie odzieży roboczej,
t) ubezpieczenia dodatkowe,
"
["description"]=>
string(0) ""
["additional_info"]=>
string(767) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
2 godziny 32 minuty
Certyfikat:
Tak
Materiały:
Tak
"
}
["original":protected]=>
array(7) {
["id"]=>
int(48101)
["product_id"]=>
int(48101)
["locale"]=>
string(2) "pl"
["name"]=>
string(94) "Benefity dla pracowników i współpracowników – rozliczenie w podatku od towarów i usług"
["content"]=>
string(2701) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Celem szkolenia jest kompleksowe omówienie skutków podatkowych w VAT, przekazywania różnego rodzaju benefitów dla pracowników / współpracowników (UoP, zlecenie, dzieło, B2B). Podczas szkolenie omówimy najczęściej występujące przypadki wręczenia benefitów oraz najnowsze interpretacje organów podatkowych i orzeczenia sądów administracyjnych.
Grupa docelowa: dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu oraz inne osoby zajmujące się podatkami w danej organizacji.
PROGRAM
1) Benefity dla pracowników i współpracowników – zasady ogólne odliczania podatku naliczonego i wykazywania VAT należnego
2) Omówienie poszczególnych benefitów w świetle najnowszych interpretacji i orzeczeń sądów administracyjnych:
a) imprezy integracyjne i okolicznościowe,
b) jubileusz firmy,
c) zapewnianie noclegów i wyżywienia,
d) koszty drobnych zakupów do firmy (owoce, napoje itp.),
e) podróże służbowe,
f) posiłki z kontrahentami i nie tylko,
g) narady z pracownikami / współpracownikami,
h) szkolenia i konferencje,
i) karty sportowe;
j) abonamenty medyczne w tym medycyna pracy,
k) dofinansowanie do okularów / soczewek kontaktowych,
l) posiłki i napoje dla pracowników,
m) prezenty okolicznościowe,
n) dofinansowanie do wypoczynku,
o) podnoszenie kwalifikacji zawodowych,
p) świadczenia wynikające z przepisów BHP,
q) świadczenia socjalne i wynikające z ZFŚS,
r) odzież dla pracowników / współpracowników,
s) ekwiwalent za pranie odzieży roboczej,
t) ubezpieczenia dodatkowe,
"
["description"]=>
string(0) ""
["additional_info"]=>
string(767) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
2 godziny 32 minuty
Certyfikat:
Tak
Materiały:
Tak
"
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string(2832) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Szkolenie ma na celu omówienie wielu problemów, które powstają na gruncie ustawy o podatku od towarów i usług związanych z dokumentowaniem zdarzeń podlegających opodatkowaniu podatkiem VAT. Na szkoleniu omówione zostaną kwestie najważniejszych rodzajów dokumentów istotnych z perspektywy rozliczenia podatku VAT, tj. faktury, noty korygujące, paragony fiskalne, dokumenty wewnętrzne.
Szkolenie będzie podparte orzecznictwem sądowo-administracyjnym oraz interpretacjami podatkowymi.
Adresaci szkolenia: Pracownicy działów księgowości, działów finansowych, księgowi oraz fakturzyści.
PROGRAM
I. Praktyczne wyjaśnienie zagadnień dotyczących wystawiania faktur
- Czym jest faktura,
- Kto może wystawiać faktury,
- Obligatoryjne elementy, z których składa się faktura,
- Kiedy należy wystawić fakturę (powstanie obowiązku podatkowego),
- Zasady obliczania i prawo odliczenia naliczonego podatku VAT,
- Stawki oraz zwolnienia z podatku VAT,
- Faktura w walucie obcej,
- Paragon a faktura,
- Omówienie problemu refakturowania
- Czynności nieodpłatne – dokumentowanie.
II. Faktury zaliczkowe
- przypadki, kiedy należy wystawić fakturę zaliczkową,
- rozliczenie faktur zaliczkowych poprzez fakturę końcową,
- faktura zaliczkowa jako faktura końcowa,
- faktura zaliczkowa na 100% należności,
- faktura zaliczkowa a faktura PRO FORMA.
III. Dokonywanie zmian na fakturze:
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- Nota korygująca,
- Różnica pomiędzy notą korygującą a fakturą korygującą,
- Zagubienie, zniszczenie faktury (zasady postępowania),
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"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
2 godziny 35 minut
Certyfikat:
Tak
Materiały:
Tak
"
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OPIS SZKOLENIA
Szkolenie ma na celu omówienie wielu problemów, które powstają na gruncie ustawy o podatku od towarów i usług związanych z dokumentowaniem zdarzeń podlegających opodatkowaniu podatkiem VAT. Na szkoleniu omówione zostaną kwestie najważniejszych rodzajów dokumentów istotnych z perspektywy rozliczenia podatku VAT, tj. faktury, noty korygujące, paragony fiskalne, dokumenty wewnętrzne.
Szkolenie będzie podparte orzecznictwem sądowo-administracyjnym oraz interpretacjami podatkowymi.
Adresaci szkolenia: Pracownicy działów księgowości, działów finansowych, księgowi oraz fakturzyści.
PROGRAM
I. Praktyczne wyjaśnienie zagadnień dotyczących wystawiania faktur
- Czym jest faktura,
- Kto może wystawiać faktury,
- Obligatoryjne elementy, z których składa się faktura,
- Kiedy należy wystawić fakturę (powstanie obowiązku podatkowego),
- Zasady obliczania i prawo odliczenia naliczonego podatku VAT,
- Stawki oraz zwolnienia z podatku VAT,
- Faktura w walucie obcej,
- Paragon a faktura,
- Omówienie problemu refakturowania
- Czynności nieodpłatne – dokumentowanie.
II. Faktury zaliczkowe
- przypadki, kiedy należy wystawić fakturę zaliczkową,
- rozliczenie faktur zaliczkowych poprzez fakturę końcową,
- faktura zaliczkowa jako faktura końcowa,
- faktura zaliczkowa na 100% należności,
- faktura zaliczkowa a faktura PRO FORMA.
III. Dokonywanie zmian na fakturze:
- Korekta faktury,
- Nota korygująca,
- Różnica pomiędzy notą korygującą a fakturą korygującą,
- Zagubienie, zniszczenie faktury (zasady postępowania),
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"
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199 PLN + VAT
Czas trwania:
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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(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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["name"]=>
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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
- Przedmiot opodatkowania podatkiem od nieruchomości:
- wiaty,
- 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.
- Stawki podatku od nieruchomości:
- 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.
- Ocena powyższego z perspektywy zmian w podatku od nieruchomości w 2025 r.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(758) "
Cena bez abonamentu:
0 PLN
Czas trwania:
3 godziny 4 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
- Przedmiot opodatkowania podatkiem od nieruchomości:
- wiaty,
- 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.
- Stawki podatku od nieruchomości:
- 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.
- Ocena powyższego z perspektywy zmian w podatku od nieruchomości w 2025 r.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(758) "
Cena bez abonamentu:
0 PLN
Czas trwania:
3 godziny 4 minuty
Certyfikat:
Tak
Materiały:
Tak
"
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string(985) "Ukończyła prawo na Uniwersytecie Kardynała Stefana Wyszyńskiego w Warszawie. Pierwsze doświadczenie zawodowe zdobywała jako konsultant podatkowy w polskiej kancelarii doradztwa podatkowego, w której zajmowała się przede wszystkich zagadnieniami z zakresu PIT, CIT i VAT, sporządzając opinie podatkowe, wnioski o interpretacje, skargi oraz skargi kasacyjne. Następnie swoją karierę rozwijała w międzynarodowej kancelarii doradztwa podatkowego wchodzącej w skład tzw. „wielkiej czwórki”, w której realizowała projekty głównie z zakresu kontroli celno-skarbowych oraz postępowań sądowo-administracyjnych. Posiada również doświadczenie związane z raportowaniem schematów podatkowych (MDR) oraz składaniem wniosków nadpłatowych w zakresie podatku u źródła (WHT). W ramach Kancelarii LTCA uczestniczy w projektach obejmujących bieżące doradztwo podatkowe.
"
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string(985) "Ukończyła prawo na Uniwersytecie Kardynała Stefana Wyszyńskiego w Warszawie. Pierwsze doświadczenie zawodowe zdobywała jako konsultant podatkowy w polskiej kancelarii doradztwa podatkowego, w której zajmowała się przede wszystkich zagadnieniami z zakresu PIT, CIT i VAT, sporządzając opinie podatkowe, wnioski o interpretacje, skargi oraz skargi kasacyjne. Następnie swoją karierę rozwijała w międzynarodowej kancelarii doradztwa podatkowego wchodzącej w skład tzw. „wielkiej czwórki”, w której realizowała projekty głównie z zakresu kontroli celno-skarbowych oraz postępowań sądowo-administracyjnych. Posiada również doświadczenie związane z raportowaniem schematów podatkowych (MDR) oraz składaniem wniosków nadpłatowych w zakresie podatku u źródła (WHT). W ramach Kancelarii LTCA uczestniczy w projektach obejmujących bieżące doradztwo podatkowe.
"
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["promotional_price_starts_at"]=>
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["translations"]=>
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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]=>
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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).
"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
4 godziny 16 minut
Certyfikat:
Tak
Materiały:
Tak
"
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["name"]=>
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["content"]=>
string(1225) "OPIS SZKOLENIA
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
- Opłata „SUP” a podatek od towarów i usług
- informacje podstawowe o nowej opłacie,
- podstawa opodatkowania a opłata „SUP”,
- stawka VAT a opłata „SUP”,
- nowa opłata a ewidencja sprzedaży na kasie rejestrującej.
- Dyrektywa 2020/284 - płatności transgraniczne – obowiązki ewidencyjne dostawcy usług płatniczych.
- System kaucyjny:
- podmiot wprowadzający produkty w opakowaniach na napoje,
- opodatkowanie zwrotu tzw. odpadów opakowaniowych,
- podstawa opodatkowania wartości opakowania wielokrotnego użytku,
- rozliczenie zwrotu opakowania,
- nowe obowiązki dokumentacyjne.
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"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
2 godzina 19 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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PROGRAM
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- podstawa opodatkowania a opłata „SUP”,
- stawka VAT a opłata „SUP”,
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- Dyrektywa 2020/284 - płatności transgraniczne – obowiązki ewidencyjne dostawcy usług płatniczych.
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- rozliczenie zwrotu opakowania,
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199 PLN + VAT
Czas trwania:
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Certyfikat:
Tak
Materiały:
Tak
"
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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
"
["description"]=>
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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["name"]=>
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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
"
["description"]=>
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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string(62) "https://www.linkedin.com/in/katarzyna-trzpio%C5%82a-235592318/"
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string(37) "photos/katarzyna_trzpiola_500x500.png"
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string(38) "photos/katarzyna_trzpiola_500x500.webp"
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string(37) "photos/katarzyna_trzpiola_100x100.png"
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string(38) "photos/katarzyna_trzpiola_100x100.webp"
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NULL
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int(2610)
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int(3125)
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["changes":protected]=>
array(0) {
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array(6) {
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string(8) "datetime"
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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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NULL
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array(2) {
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string(4) "name"
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string(6) "avatar"
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array(1) {
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NULL
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string(8) "products"
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string(3) "int"
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array(3) {
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string(10) "categories"
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string(4) "tags"
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array(0) {
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array(11) {
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string(8) "datetime"
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string(8) "datetime"
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array(0) {
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array(0) {
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NULL
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array(3) {
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string(9) "image_url"
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string(3) "url"
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string(12) "legal_status"
}
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array(0) {
}
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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(1) {
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string(44) "SCTeam\Products\Presenters\Revisions\Product"
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array(7) {
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string(2) "id"
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string(4) "type"
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string(15) "date_of_publish"
[6]=>
string(32) "clickMeetingConference.starts_at"
}
["metaTable":protected]=>
string(13) "products_meta"
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bool(false)
["defaultLocale":protected]=>
NULL
["mediaConversions"]=>
array(0) {
}
["mediaCollections"]=>
array(0) {
}
["deletePreservingMedia":protected]=>
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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) {
}
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bool(true)
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array(2) {
[0]=>
string(8) "password"
[1]=>
string(14) "remember_token"
}
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array(0) {
}
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array(0) {
}
["guarded":protected]=>
array(0) {
}
["rememberTokenName":protected]=>
string(14) "remember_token"
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array(8) {
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string(10) "first_name"
[1]=>
string(9) "last_name"
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string(5) "email"
[3]=>
string(5) "phone"
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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)#2866 (2) {
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array(1) {
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object(SCTeam\Products\Models\ProductTranslation)#2839 (30) {
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string(5) "pgsql"
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string(20) "product_translations"
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string(2) "id"
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string(3) "int"
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bool(true)
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array(0) {
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array(0) {
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bool(false)
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int(15)
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bool(true)
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bool(false)
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bool(false)
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int(2610)
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["name"]=>
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["content"]=>
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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
"
["description"]=>
string(0) ""
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string(766) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
4 godziny 19 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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int(2610)
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string(2) "pl"
["name"]=>
string(65) "Usługi długoterminowe w rachunkowości – wycena i prezentacja"
["content"]=>
string(1623) "
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
- 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
"
["description"]=>
string(0) ""
["additional_info"]=>
string(766) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
4 godziny 19 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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array(4) {
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string(4) "name"
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string(2) "id"
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NULL
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bool(false)
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bool(false)
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bool(false)
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[0]=>
string(4) "name"
[1]=>
string(7) "content"
[2]=>
string(11) "description"
[3]=>
string(15) "additional_info"
}
["revisionPresenter":protected]=>
string(44) "SCTeam\Products\Presenters\Revisions\Product"
["sortable":protected]=>
array(7) {
[0]=>
string(2) "id"
[1]=>
string(4) "slug"
[2]=>
string(5) "price"
[3]=>
string(9) "starts_at"
[4]=>
string(4) "type"
[5]=>
string(15) "date_of_publish"
[6]=>
string(32) "clickMeetingConference.starts_at"
}
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string(13) "products_meta"
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NULL
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array(0) {
}
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array(0) {
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bool(false)
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array(0) {
}
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array(0) {
}
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string(41) "SCTeam\Products\Models\ProductTranslation"
}
}
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int(12)
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["pageName"]=>
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}
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int(511)
["lastPage":protected]=>
int(43)
}
Znaleziono 511 szkoleń
