🔥 Pobierz aplikację Akademii LTCA 🔥 Wybierz:
Szkolenia nagrania
Podatki, prawo i rachunkowość
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"
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CEL SZKOLENIA
Celem szkolenia jest pokazanie na przykładach liczbowych zdarzeń wynikowych i sposobu ujęcia ich w rachunku zysków i strat oraz ujawnień w informacji dodatkowej.
PROGRAM
1. Istota rachunku zysków i strat – budowa i przypomnienie najważniejszych zasad
2. Zmiana stanu produktów
3. Koszt wytworzenia na własne potrzeby jednostki
4. Przychody i ich pomniejszenia
5. Sprzedaż, likwidacja i inne tytuły rozchodu aktywów niefinansowych oraz inwestycji finansowych
6. Rezerwy tworzenie, wykorzystanie i rozwiazywanie i prezentacja w RZiS
"
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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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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest pokazanie na przykładach liczbowych zdarzeń wynikowych i sposobu ujęcia ich w rachunku zysków i strat oraz ujawnień w informacji dodatkowej.
PROGRAM
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2. Zmiana stanu produktów
3. Koszt wytworzenia na własne potrzeby jednostki
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TAK
Materiały:
Tak
"
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"
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string(1156) "Daniel jest doradcą podatkowym i Partnerem Zarządzającym w Kancelarii LTCA. Ukończył prawo na Uniwersytecie Szczecińskim oraz jest w trakcie studiów doktoranckich na Akademii Leona Koźmińskiego w Warszawie. Od 2011 roku wykonuje zawód doradcy podatkowego, wcześniej pracował w administracji skarbowej, reprezentując Polskę między innymi w panelach podatkowych Grupy Wyszehradzkiej oraz Grupy Państw Morza Bałtyckiego. Specjalizuje się w podatkach CIT i VAT oraz w podatku od nieruchomości. Doradzał firmom z branży nieruchomościowej, automotive, transportowej, FCMG oraz IT. Reprezentował klientów w toku postępowań podatkowych oraz postępowań przed sądami administracyjnymi i Naczelnym Sądem Administracyjnym. Daniel jest również ekspertem z obszaru planowania i restrukturyzacji podatkowej – z powodzeniem wdrożył dziesiątki projektów restrukturyzacyjnych. Doświadczony wykładowca, przeprowadził ponad 500 szkoleń z zakresu podatków i restrukturyzacji. Autor wielu publikacji na temat opodatkowania działalności firm w Polsce. Włada biegle językiem angielskim.
"
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["name"]=>
string(69) "Podatki (VAT, CIT i podatek od nieruchomości) w branży hotelarskiej"
["content"]=>
string(6176) "
CEL SZKOLENIA
Celem szkolenia jest kompleksowe problematyki podatków CIT, VAT i PON w branży hotelarskiej. Szkolenie obejmuje wyłącznie zagadnienia branżowe, które zostały wybrane na bazie naszej wieloletniej praktyki w obsłudze podatkowej firm z branży hotelarskiej.
Nasi eksperci skupiają się na poszczególnych zagadnieniach, omawiając regulacje ustawowe oraz najnowsze interpretacje organów podatkowych i orzeczenia sądów administracyjnych.
PROGRAM
Podatek CIT:
1) Przychody podatkowe charakterystyczne w branży hotelarskiej z uwzględnieniem ujęcia przychodu w czasie:
a) usługi hotelarskie,
b) opłaty za rezygnację z usługi hotelarskiej (z tzw. „niedojazdów”),
c) kompleksowa usługa hotelarska,
d) organizacja szkoleń i konferencji a moment powstania przychodu,
e) wynajem sal konferencyjnych i innych pomieszczeń,
f) usługi restauracyjne, sprzedaż towarów z minibaru, usługi pralnicze,
g) usługi związane z organizacją czasu wolnego np. wycieczki,
h) wynajem powierzchni na sklepy, spa, siłownie, usługi rekreacyjne itp.,
i) usługi rekreacyjne i inne, np. basen, siłownia, aerobik, dyskoteki, SPA, pralnia, wynajem samochodów itp.,
j) usługi serwisowe (tipy).
2) Zaliczki na poczet usługi hotelarskiej (opłaty rezerwacyjne zwrotne i bezzwrotne), a przychody podatkowe. Czy całkowita zapłata za nocleg przed wykonaniem usługi powoduje powstanie przychodu?
3) Sprzedaż voucherów / bonów a data powstania przychodu podatkowego
4) Przychody z tytułu usług marketingowych – usługi ekspozycji towarów i inne usługi marketingowe
5) Podatek od przychodów z budynków (podatek minimalny) w branży hotelarskiej – zasady obliczania i ujęcia w zeznaniu podatkowym, ustalenie podstawy opodatkowania, ustalenie części wspólnych itd. Czy spółki z branży hotelarskiej są zobowiązane do zapłaty podatku? Analiza najnowszego orzecznictwa.
6) Spółka z branży hotelarskiej jako spółka nieruchomościowa – najnowsze interpretacje i orzecznictwo.
7) Kary umowne i odszkodowania, w tym związane ze zniszczeniami a przychody podatkowe
8) Rabaty posprzedażowe – data korekty przychodu podatkowego
9) Koszty uzyskania przychodów w branży hotelarskiej – uwagi ogólne.
10) Koszty uzyskania przychodów w branży hotelarskiej – koszty charakterystyczne dla branży hotelarskiej.
11) Remont a ulepszenie obiektów hotelarskich – rozliczenie kosztów.
12) Koszty pracownicze w branży hotelarskiej PIT/CIT – wyżywienie, noclegi, parkingi, przekazanie odzieży roboczej, ekwiwalent za pranie, itp.
VAT:
1. Moment powstania obowiązku podatkowego w przypadku świadczenia usług noclegowych.
2. Opłaty rezerwacyjne, zaliczki i przedpłaty, a rozliczenie VAT.
3. Problematyka tzw. „niedojazdów” i anulowania rezerwacji z perspektywy VAT.
4. Rozliczenia z pośrednikami w sprzedaży usług noclegowych – rozliczanie z perspektywy VAT, problematyka importu usług.
5. Fiskalizacja sprzedaży, faktury uproszczone, nowy JPK – problemy praktyczne dla hoteli i obiektów noclegowych.
6. Korekty faktur i sprzedaży fiskalnej w hotelach i obiektach noclegowych z uwzględnieniem pakietu SLIM VAT.
7. Stawki VAT w branży hotelarskiej – kiedy 8 % a kiedy 23 % / usługi dodatkowe w ramach usług noclegowych sprzedawane poza pakietami – jakie stawki VAT?
8. Świadczenia kompleksowe – organizacja eventów, pakiety wypoczynkowe, SPA, baseny, parkingi i inne świadczenia – jak rozliczać i dokumentować na gruncie VAT?
9. Świadczenia nieodpłatne – bony, vouchery, prezenty dla gości – rozliczenie na gruncie VAT.
10. Zasady odliczania VAT w branży hotelarskiej, w tym problematyka odliczania VAT od naycia usług noclegowych.
11. Świadczenia na rzecz pracowników i współpracowników hoteli a rozliczenie VAT.
12. Kary umowne i odszkodowania, w tym „prezenty” dla gości – problemy praktyczne na gruncie VAT.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(761) "
Cena bez abonamentu:
199 PLN
Czas trwania:
4 godziny 38 minuty
Certyfikat:
TAK
Materiały:
Tak
"
}
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string(69) "Podatki (VAT, CIT i podatek od nieruchomości) w branży hotelarskiej"
["content"]=>
string(6176) "
CEL SZKOLENIA
Celem szkolenia jest kompleksowe problematyki podatków CIT, VAT i PON w branży hotelarskiej. Szkolenie obejmuje wyłącznie zagadnienia branżowe, które zostały wybrane na bazie naszej wieloletniej praktyki w obsłudze podatkowej firm z branży hotelarskiej.
Nasi eksperci skupiają się na poszczególnych zagadnieniach, omawiając regulacje ustawowe oraz najnowsze interpretacje organów podatkowych i orzeczenia sądów administracyjnych.
PROGRAM
Podatek CIT:
1) Przychody podatkowe charakterystyczne w branży hotelarskiej z uwzględnieniem ujęcia przychodu w czasie:
a) usługi hotelarskie,
b) opłaty za rezygnację z usługi hotelarskiej (z tzw. „niedojazdów”),
c) kompleksowa usługa hotelarska,
d) organizacja szkoleń i konferencji a moment powstania przychodu,
e) wynajem sal konferencyjnych i innych pomieszczeń,
f) usługi restauracyjne, sprzedaż towarów z minibaru, usługi pralnicze,
g) usługi związane z organizacją czasu wolnego np. wycieczki,
h) wynajem powierzchni na sklepy, spa, siłownie, usługi rekreacyjne itp.,
i) usługi rekreacyjne i inne, np. basen, siłownia, aerobik, dyskoteki, SPA, pralnia, wynajem samochodów itp.,
j) usługi serwisowe (tipy).
2) Zaliczki na poczet usługi hotelarskiej (opłaty rezerwacyjne zwrotne i bezzwrotne), a przychody podatkowe. Czy całkowita zapłata za nocleg przed wykonaniem usługi powoduje powstanie przychodu?
3) Sprzedaż voucherów / bonów a data powstania przychodu podatkowego
4) Przychody z tytułu usług marketingowych – usługi ekspozycji towarów i inne usługi marketingowe
5) Podatek od przychodów z budynków (podatek minimalny) w branży hotelarskiej – zasady obliczania i ujęcia w zeznaniu podatkowym, ustalenie podstawy opodatkowania, ustalenie części wspólnych itd. Czy spółki z branży hotelarskiej są zobowiązane do zapłaty podatku? Analiza najnowszego orzecznictwa.
6) Spółka z branży hotelarskiej jako spółka nieruchomościowa – najnowsze interpretacje i orzecznictwo.
7) Kary umowne i odszkodowania, w tym związane ze zniszczeniami a przychody podatkowe
8) Rabaty posprzedażowe – data korekty przychodu podatkowego
9) Koszty uzyskania przychodów w branży hotelarskiej – uwagi ogólne.
10) Koszty uzyskania przychodów w branży hotelarskiej – koszty charakterystyczne dla branży hotelarskiej.
11) Remont a ulepszenie obiektów hotelarskich – rozliczenie kosztów.
12) Koszty pracownicze w branży hotelarskiej PIT/CIT – wyżywienie, noclegi, parkingi, przekazanie odzieży roboczej, ekwiwalent za pranie, itp.
VAT:
1. Moment powstania obowiązku podatkowego w przypadku świadczenia usług noclegowych.
2. Opłaty rezerwacyjne, zaliczki i przedpłaty, a rozliczenie VAT.
3. Problematyka tzw. „niedojazdów” i anulowania rezerwacji z perspektywy VAT.
4. Rozliczenia z pośrednikami w sprzedaży usług noclegowych – rozliczanie z perspektywy VAT, problematyka importu usług.
5. Fiskalizacja sprzedaży, faktury uproszczone, nowy JPK – problemy praktyczne dla hoteli i obiektów noclegowych.
6. Korekty faktur i sprzedaży fiskalnej w hotelach i obiektach noclegowych z uwzględnieniem pakietu SLIM VAT.
7. Stawki VAT w branży hotelarskiej – kiedy 8 % a kiedy 23 % / usługi dodatkowe w ramach usług noclegowych sprzedawane poza pakietami – jakie stawki VAT?
8. Świadczenia kompleksowe – organizacja eventów, pakiety wypoczynkowe, SPA, baseny, parkingi i inne świadczenia – jak rozliczać i dokumentować na gruncie VAT?
9. Świadczenia nieodpłatne – bony, vouchery, prezenty dla gości – rozliczenie na gruncie VAT.
10. Zasady odliczania VAT w branży hotelarskiej, w tym problematyka odliczania VAT od naycia usług noclegowych.
11. Świadczenia na rzecz pracowników i współpracowników hoteli a rozliczenie VAT.
12. Kary umowne i odszkodowania, w tym „prezenty” dla gości – problemy praktyczne na gruncie VAT.
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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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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem niniejszego szkolenia jest przybliżenie Uczetnikom istoptnych aspektów związanych z transakcjami dotyczącymi nieruchomości, z uwzględnieniem roli pośredników w obrocie nieruchomościowym.
PROGRAM
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2. Umowa przedwstępna sprzedaży nieruchomości.
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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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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem niniejszego szkolenia jest przybliżenie Uczetnikom istoptnych aspektów związanych z transakcjami dotyczącymi nieruchomości, z uwzględnieniem roli pośredników w obrocie nieruchomościowym.
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2. Umowa przedwstępna sprzedaży nieruchomości.
3. Kluczowe aspekty umowy sprzedaży nieruchomości.
3. Prawne aspekty dot. flipów.
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Materiały:
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Szkolenie przeznaczone jest dla osób rozpoczynających swoją przygodę ze światem podatku od wartości dodanej. Z uwagi na wysoki stopień skomplikowania regulacji unijnych, niejednokrotnie błędną ich implementację do krajowego porządku prawnego, ustalenie prawidłowego opodatkowania VAT danej transakcji bywa nie lada wyzwaniem. W trakcie szkolenia omówione i przedstawione na przykładach zostaną podstawowe zagadnienia dotyczące VAT.
Niniejsze szkolenie stanowi pierwsze z cyklu szkoleń poświęconej tej tematyce.
PROGRAM
A. Informacje ogólne
1. Zasady podatku VAT
2. Podatnik
3. Miejsce opodatkowania czynności opodatkowanych
B. Czynności podlegające opodatkowaniu
1. Dostawa towarów
a. Definicja dostawy towarów
b. Dostawy krajowe, WDT, WNT
c. Nieodpłatność dostaw a VAT
2. Świadczenie usług
a. Definicja świadczenia usług
b. Konsument usługi – warunek konieczny opodatkowania VAT
c. Usługi świadczone nieopłatnie
3. Eksport towarów i import towarów
a. Eksport pośredni i bezpośredni
b. Warunki stosowania stawki 0%
c. Import towarów – zasady opodatkowania
C. Transakcje wewnątrzwspólnotowe
1. Wewnątrzwspólnotowa dostawa towarów
a. Zasady opodatkowania WDT
b. Prawo do stawki 0% – dowody
c. Raportowanie
2. Wewnątrzwspólnotowe nabycie towarów
a. Zasady opodatkowania WNT
b. Miejsce opodatkowania
c. Raportowanie.
3. Transgraniczne świadczenie usług
a. Miejsce opodatkowania – zasada ogólna
b. Wyjątki od zasady ogólnej
c. Import usług – zasady rozliczeń
4. Pozostałe zagadnienia
a. Dostawa z montażem
b. Transakcje łańcuchowe
c. Transakcje trójstronne
D. Obowiązek podatkowy w VAT
1. Zasada ogólna
2. Zaliczki
3. Wyjątki od zasady ogólnej:
a. Wystawienie faktury
b. Otrzymanie płatności
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
4 godziny 19 minut
Certyfikat:
TAK
Materiały:
Tak
"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Szkolenie przeznaczone jest dla osób rozpoczynających swoją przygodę ze światem podatku od wartości dodanej. Z uwagi na wysoki stopień skomplikowania regulacji unijnych, niejednokrotnie błędną ich implementację do krajowego porządku prawnego, ustalenie prawidłowego opodatkowania VAT danej transakcji bywa nie lada wyzwaniem. W trakcie szkolenia omówione i przedstawione na przykładach zostaną podstawowe zagadnienia dotyczące VAT.
Niniejsze szkolenie stanowi pierwsze z cyklu szkoleń poświęconej tej tematyce.
PROGRAM
A. Informacje ogólne
1. Zasady podatku VAT
2. Podatnik
3. Miejsce opodatkowania czynności opodatkowanych
B. Czynności podlegające opodatkowaniu
1. Dostawa towarów
a. Definicja dostawy towarów
b. Dostawy krajowe, WDT, WNT
c. Nieodpłatność dostaw a VAT
2. Świadczenie usług
a. Definicja świadczenia usług
b. Konsument usługi – warunek konieczny opodatkowania VAT
c. Usługi świadczone nieopłatnie
3. Eksport towarów i import towarów
a. Eksport pośredni i bezpośredni
b. Warunki stosowania stawki 0%
c. Import towarów – zasady opodatkowania
C. Transakcje wewnątrzwspólnotowe
1. Wewnątrzwspólnotowa dostawa towarów
a. Zasady opodatkowania WDT
b. Prawo do stawki 0% – dowody
c. Raportowanie
2. Wewnątrzwspólnotowe nabycie towarów
a. Zasady opodatkowania WNT
b. Miejsce opodatkowania
c. Raportowanie.
3. Transgraniczne świadczenie usług
a. Miejsce opodatkowania – zasada ogólna
b. Wyjątki od zasady ogólnej
c. Import usług – zasady rozliczeń
4. Pozostałe zagadnienia
a. Dostawa z montażem
b. Transakcje łańcuchowe
c. Transakcje trójstronne
D. Obowiązek podatkowy w VAT
1. Zasada ogólna
2. Zaliczki
3. Wyjątki od zasady ogólnej:
a. Wystawienie faktury
b. Otrzymanie płatności
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
4 godziny 19 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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["slug"]=>
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["tax_id"]=>
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}
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}
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string(7) "boolean"
["deleted_at"]=>
string(8) "datetime"
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["classCastCache":protected]=>
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array(0) {
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array(3) {
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string(9) "image_url"
[1]=>
string(3) "url"
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string(12) "legal_status"
}
["dispatchesEvents":protected]=>
array(0) {
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["observables":protected]=>
array(3) {
[0]=>
string(16) "createdWithMetas"
[1]=>
string(16) "updatedWithMetas"
[2]=>
string(14) "savedWithMetas"
}
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}
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bool(true)
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array(0) {
}
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array(1) {
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string(2) "id"
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NULL
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bool(false)
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}
["revisionPresenter":protected]=>
string(44) "SCTeam\Products\Presenters\Revisions\Product"
["sortable":protected]=>
array(7) {
[0]=>
string(2) "id"
[1]=>
string(4) "slug"
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string(5) "price"
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string(9) "starts_at"
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string(4) "type"
[5]=>
string(15) "date_of_publish"
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string(32) "clickMeetingConference.starts_at"
}
["metaTable":protected]=>
string(13) "products_meta"
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bool(false)
["defaultLocale":protected]=>
NULL
["mediaConversions"]=>
array(0) {
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["mediaCollections"]=>
array(0) {
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array(0) {
}
["scoutMetadata":protected]=>
array(0) {
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}
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string(10) "product_id"
["relatedKey":protected]=>
string(9) "author_id"
}
}
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array(0) {
}
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bool(true)
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array(2) {
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string(14) "remember_token"
}
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array(0) {
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array(0) {
}
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array(0) {
}
["rememberTokenName":protected]=>
string(14) "remember_token"
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array(8) {
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string(10) "first_name"
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string(9) "last_name"
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string(5) "email"
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string(5) "phone"
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string(6) "status"
[5]=>
string(16) "allow_newsletter"
[6]=>
string(11) "facebook_id"
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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"
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string(10) "created_at"
}
["accessToken":protected]=>
NULL
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bool(false)
["roleClass":"SCTeam\Auth\Models\User":private]=>
NULL
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NULL
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NULL
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bool(false)
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bool(false)
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["translations"]=>
object(Illuminate\Database\Eloquent\Collection)#2899 (2) {
["items":protected]=>
array(1) {
[0]=>
object(SCTeam\Products\Models\ProductTranslation)#2788 (30) {
["connection":protected]=>
string(5) "pgsql"
["table":protected]=>
string(20) "product_translations"
["primaryKey":protected]=>
string(2) "id"
["keyType":protected]=>
string(3) "int"
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bool(true)
["with":protected]=>
array(0) {
}
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array(0) {
}
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bool(false)
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bool(true)
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bool(false)
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bool(false)
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array(7) {
["id"]=>
int(1986)
["product_id"]=>
int(1986)
["locale"]=>
string(2) "pl"
["name"]=>
string(44) "CIT od podstaw cz. I – wybrane zagadnienia"
["content"]=>
string(4928) "OPIS SZKOLENIA
Celem szkolenia jest omówienie podstawowych zasad rozliczania podatku dochodowego od osób prawnych. Podczas szkolenia przedstawimy ogólne zasady opodatkowania CIT, zasady rozliczania przychodów i kosztów podatkowych, odliczenia od podstawy opodatkowania i inne zagadnienia związane z CIT.
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. Zagadnienia ogólne w CIT
1. Podstawa opodatkowania i wysokość podatku
2. Zaliczki na podatek, podatek za rok podatkowy, zeznanie roczne
3. Odpowiedzialność podatnika i płatnika
4. Podatnicy podatku CIT
5. Ograniczony bądź nieograniczony obowiązek podatkowy
6. Rok podatkowy
II. Przychody podatkowe
1. Przychody z działalności gospodarczej – zasady ogólne, moment powstania przychodu
2. Przychody z tytułu dostawy towarów oraz świadczenia usług
3. Przychody z tytułu usług rozliczanych w okresach rozliczeniowych
4. Przychody rozpoznawane na zasadzie kasowej
5. Zaliczki a rozliczenie CIT
6. Refakturowanie a data powstania przychodu.
7. Korekta przychodów - kiedy korygujemy na bieżąco, a kiedy wstecz
8. Nieodpłatne świadczenia w CIT
9. Przychody z odpłatnego zbycia rzeczy i praw – zasady ustalania przychodu, pojęcie ceny rynkowej
10. Przychody z zysków kapitałowych i pozostałych źródeł – zasady rozliczenia
III. 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
IV. 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 na przykładzie kontraktów długoterminowych i rozliczenia produkcji w toku
V. 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 odsetki a koszty podatkowe
VI. 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. Spisane należności handlowe
17. Koszty reklamacji
18. Odpisy na należności nieściągalne / przedawnione
19. Koszty odsetek na transakcje kapitałowe
20. Inne koszty niepodatkowe (NKUP)
"
["description"]=>
string(0) ""
["additional_info"]=>
string(761) "
Cena bez abonamentu:
199 PLN
Czas trwania:
4 godziny 32 minuty
Certyfikat:
TAK
Materiały:
Tak
"
}
["original":protected]=>
array(7) {
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["product_id"]=>
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["locale"]=>
string(2) "pl"
["name"]=>
string(44) "CIT od podstaw cz. I – wybrane zagadnienia"
["content"]=>
string(4928) "OPIS SZKOLENIA
Celem szkolenia jest omówienie podstawowych zasad rozliczania podatku dochodowego od osób prawnych. Podczas szkolenia przedstawimy ogólne zasady opodatkowania CIT, zasady rozliczania przychodów i kosztów podatkowych, odliczenia od podstawy opodatkowania i inne zagadnienia związane z CIT.
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. Zagadnienia ogólne w CIT
1. Podstawa opodatkowania i wysokość podatku
2. Zaliczki na podatek, podatek za rok podatkowy, zeznanie roczne
3. Odpowiedzialność podatnika i płatnika
4. Podatnicy podatku CIT
5. Ograniczony bądź nieograniczony obowiązek podatkowy
6. Rok podatkowy
II. Przychody podatkowe
1. Przychody z działalności gospodarczej – zasady ogólne, moment powstania przychodu
2. Przychody z tytułu dostawy towarów oraz świadczenia usług
3. Przychody z tytułu usług rozliczanych w okresach rozliczeniowych
4. Przychody rozpoznawane na zasadzie kasowej
5. Zaliczki a rozliczenie CIT
6. Refakturowanie a data powstania przychodu.
7. Korekta przychodów - kiedy korygujemy na bieżąco, a kiedy wstecz
8. Nieodpłatne świadczenia w CIT
9. Przychody z odpłatnego zbycia rzeczy i praw – zasady ustalania przychodu, pojęcie ceny rynkowej
10. Przychody z zysków kapitałowych i pozostałych źródeł – zasady rozliczenia
III. 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
IV. 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 na przykładzie kontraktów długoterminowych i rozliczenia produkcji w toku
V. 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 odsetki a koszty podatkowe
VI. 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. Spisane należności handlowe
17. Koszty reklamacji
18. Odpisy na należności nieściągalne / przedawnione
19. Koszty odsetek na transakcje kapitałowe
20. Inne koszty niepodatkowe (NKUP)
"
["description"]=>
string(0) ""
["additional_info"]=>
string(761) "
Cena bez abonamentu:
199 PLN
Czas trwania:
4 godziny 32 minuty
Certyfikat:
TAK
Materiały:
Tak
"
}
["changes":protected]=>
array(0) {
}
["casts":protected]=>
array(0) {
}
["classCastCache":protected]=>
array(0) {
}
["attributeCastCache":protected]=>
array(0) {
}
["dates":protected]=>
array(0) {
}
["dateFormat":protected]=>
NULL
["appends":protected]=>
array(0) {
}
["dispatchesEvents":protected]=>
array(0) {
}
["observables":protected]=>
array(0) {
}
["relations":protected]=>
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}
["touches":protected]=>
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}
["timestamps"]=>
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["hidden":protected]=>
array(0) {
}
["visible":protected]=>
array(0) {
}
["fillable":protected]=>
array(4) {
[0]=>
string(4) "name"
[1]=>
string(7) "content"
[2]=>
string(11) "description"
[3]=>
string(15) "additional_info"
}
["guarded":protected]=>
array(1) {
[0]=>
string(1) "*"
}
}
}
["escapeWhenCastingToString":protected]=>
bool(false)
}
}
["touches":protected]=>
array(0) {
}
["timestamps"]=>
bool(true)
["hidden":protected]=>
array(0) {
}
["visible":protected]=>
array(0) {
}
["fillable":protected]=>
array(0) {
}
["guarded":protected]=>
array(1) {
[0]=>
string(2) "id"
}
["__metaData":protected]=>
NULL
["__wasCreatedEventFired":protected]=>
bool(false)
["__wasUpdatedEventFired":protected]=>
bool(false)
["__wasSavedEventFired":protected]=>
bool(false)
["translatedAttributes"]=>
array(4) {
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string(4) "name"
[1]=>
string(7) "content"
[2]=>
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[3]=>
string(15) "additional_info"
}
["revisionPresenter":protected]=>
string(44) "SCTeam\Products\Presenters\Revisions\Product"
["sortable":protected]=>
array(7) {
[0]=>
string(2) "id"
[1]=>
string(4) "slug"
[2]=>
string(5) "price"
[3]=>
string(9) "starts_at"
[4]=>
string(4) "type"
[5]=>
string(15) "date_of_publish"
[6]=>
string(32) "clickMeetingConference.starts_at"
}
["metaTable":protected]=>
string(13) "products_meta"
["forceDeleting":protected]=>
bool(false)
["defaultLocale":protected]=>
NULL
["mediaConversions"]=>
array(0) {
}
["mediaCollections"]=>
array(0) {
}
["deletePreservingMedia":protected]=>
bool(false)
["unAttachedMediaLibraryItems":protected]=>
array(0) {
}
["scoutMetadata":protected]=>
array(0) {
}
["translationModel"]=>
string(41) "SCTeam\Products\Models\ProductTranslation"
}
[5]=>
object(App\Models\Product)#3095 (46) {
["connection":protected]=>
string(5) "pgsql"
["table":protected]=>
string(8) "products"
["primaryKey":protected]=>
string(2) "id"
["keyType":protected]=>
string(3) "int"
["incrementing"]=>
bool(true)
["with":protected]=>
array(3) {
[0]=>
string(10) "categories"
[1]=>
string(4) "tags"
[2]=>
string(10) "attributes"
}
["withCount":protected]=>
array(0) {
}
["preventsLazyLoading"]=>
bool(false)
["perPage":protected]=>
int(15)
["exists"]=>
bool(true)
["wasRecentlyCreated"]=>
bool(false)
["escapeWhenCastingToString":protected]=>
bool(false)
["attributes":protected]=>
array(28) {
["id"]=>
int(1972)
["slug"]=>
string(36) "vat-miedzynarodowy-obrot-towarowy201"
["price"]=>
string(3) "199"
["tax_id"]=>
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["type"]=>
int(3)
["deleted_at"]=>
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["created_at"]=>
string(19) "2024-01-26 13:04:25"
["updated_at"]=>
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["subscription_id"]=>
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["room_id"]=>
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["promotional_price"]=>
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["promotional_price_ends_at"]=>
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["starts_at"]=>
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["related_product_ids"]=>
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["date_of_publish"]=>
string(19) "2024-01-26 13:03:00"
["is_visible"]=>
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["finish_at"]=>
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["limit_of_participants"]=>
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["workshop_days"]=>
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["subscription_price"]=>
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["published_to"]=>
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["only_with_subscription"]=>
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["external_link"]=>
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["related_subscription_id"]=>
NULL
["statute"]=>
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["require_admin_confirmation"]=>
bool(false)
["mobile_app_only"]=>
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}
["original":protected]=>
array(28) {
["id"]=>
int(1972)
["slug"]=>
string(36) "vat-miedzynarodowy-obrot-towarowy201"
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["tax_id"]=>
int(1)
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int(3)
["deleted_at"]=>
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["subscription_id"]=>
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["room_id"]=>
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["date_of_publish"]=>
string(19) "2024-01-26 13:03:00"
["is_visible"]=>
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["finish_at"]=>
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["limit_of_participants"]=>
NULL
["workshop_days"]=>
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["statute"]=>
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["require_admin_confirmation"]=>
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["mobile_app_only"]=>
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}
["changes":protected]=>
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["casts":protected]=>
array(11) {
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string(16) "allow_newsletter"
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string(11) "facebook_id"
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string(9) "google_id"
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string(2) "id"
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string(10) "first_name"
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string(10) "created_at"
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bool(false)
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array(1) {
[0]=>
object(SCTeam\Products\Models\ProductTranslation)#2789 (30) {
["connection":protected]=>
string(5) "pgsql"
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string(20) "product_translations"
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string(2) "id"
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string(3) "int"
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bool(true)
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array(7) {
["id"]=>
int(1972)
["product_id"]=>
int(1972)
["locale"]=>
string(2) "pl"
["name"]=>
string(35) "VAT międzynarodowy obrót towarowy"
["content"]=>
string(3975) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest kompleksowe przedstawienie zagadnień dotyczących opodatkowania VAT transakcji międzynarodowych (zarówno wewnątrzunijnych, jak i realizowanych z krajami trzecimi).
W szczególności omówione zostaną zagadnienia dotyczące:
- Wewnątrzwspólnotowej dostawy oraz nabycia towarów;
- Eksportu i importu towarów;
- Kwestie dotyczące prawidłowego dokumentowania transakcji;
- Obowiązki związane z raportowaniem JPK.
Szkolenie obejmuje również przedstawienie tez wynikających z najnowszych orzeczeń TSUE w zakresie omawianych zagadnień, jak równie orzecznictwa sądów krajowych i interpretacji Dyrektora KIS.
Grupa docelowa: dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu.
PROGRAM
1. Informacje ogólne
- Zasada terytorialności VAT
- Miejsce świadczenia (opodatkowania)
- Podatnik faktyczny, podatnik formalny i podmiot odpowiedzialny za rozliczenie podatku
2. Wewnątrzwspólnotowa dostawa towarów
- Definicja transakcji WDT
- Warunki formalne do zastosowania stawki 0%
- Dowody potwierdzające wywóz towarów do innego kraju UE
- Nietransakcyjne przesunięcie własnych towarów
- Podstawa opodatkowania i moment powstania obowiązku podatkowego
3. Wewnątrzwspólnotowe nabycie towarów
- Transakcje WNT – ryzyko dla transakcji „krajowych”
- Podstawa opodatkowania i obowiązek podatkowy WNT
- Rozliczenie VAT należnego i naliczonego – kwestia zgodności z regulacjami UE
- Przesunięcie nietransakcyjne własnych towarów
4. Rozwiązania szczególne
- Transakcje trójstronne uproszczone
- Warunki zastosowania uproszczenia.
- Fakturowanie i rozliczenie WTT w raportowaniu JPK.
- Ryzyka związane z transakcjami WTT
5. Call-off stock
- Zasady rozliczania magazynu typu call-off.
- Obowiązki ewidencyjne.
- Raportowanie VAT
6. Opodatkowanie dostawy z montażem
- Definicja dostawy z montażem.
- Moment powstania obowiązku podatkowego.
- Raportowanie VAT.
- Ryzyka reklasyfikacji transakcji.
7. Eksport towarów
- Eksport bezpośredni i pośredni.
- Podstawa opodatkowania oraz moment powstania obowiązku podatkowego.
- Dokumenty umożliwiające zastosowanie stawki 0%.
8. Import towarów
- Definicja importu towarów.
- Podstawa opodatkowania i moment powstania obowiązku podatkowego.
- Rozliczenie standardowe i uproszczone importu.
9. Transakcje łańcuchowe
- Istota problemu – orzecznictwo TSUE
- Rola zasad INCOTERMS
- Uproszczenie wynikające z quick-fixes
"
["description"]=>
string(0) ""
["additional_info"]=>
string(760) "
Cena bez abonamentu:
199 PLN
Czas trwania:
4 godziny 12 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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["content"]=>
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest kompleksowe przedstawienie zagadnień dotyczących opodatkowania VAT transakcji międzynarodowych (zarówno wewnątrzunijnych, jak i realizowanych z krajami trzecimi).
W szczególności omówione zostaną zagadnienia dotyczące:
- Wewnątrzwspólnotowej dostawy oraz nabycia towarów;
- Eksportu i importu towarów;
- Kwestie dotyczące prawidłowego dokumentowania transakcji;
- Obowiązki związane z raportowaniem JPK.
Szkolenie obejmuje również przedstawienie tez wynikających z najnowszych orzeczeń TSUE w zakresie omawianych zagadnień, jak równie orzecznictwa sądów krajowych i interpretacji Dyrektora KIS.
Grupa docelowa: dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu.
PROGRAM
1. Informacje ogólne
- Zasada terytorialności VAT
- Miejsce świadczenia (opodatkowania)
- Podatnik faktyczny, podatnik formalny i podmiot odpowiedzialny za rozliczenie podatku
2. Wewnątrzwspólnotowa dostawa towarów
- Definicja transakcji WDT
- Warunki formalne do zastosowania stawki 0%
- Dowody potwierdzające wywóz towarów do innego kraju UE
- Nietransakcyjne przesunięcie własnych towarów
- Podstawa opodatkowania i moment powstania obowiązku podatkowego
3. Wewnątrzwspólnotowe nabycie towarów
- Transakcje WNT – ryzyko dla transakcji „krajowych”
- Podstawa opodatkowania i obowiązek podatkowy WNT
- Rozliczenie VAT należnego i naliczonego – kwestia zgodności z regulacjami UE
- Przesunięcie nietransakcyjne własnych towarów
4. Rozwiązania szczególne
- Transakcje trójstronne uproszczone
- Warunki zastosowania uproszczenia.
- Fakturowanie i rozliczenie WTT w raportowaniu JPK.
- Ryzyka związane z transakcjami WTT
5. Call-off stock
- Zasady rozliczania magazynu typu call-off.
- Obowiązki ewidencyjne.
- Raportowanie VAT
6. Opodatkowanie dostawy z montażem
- Definicja dostawy z montażem.
- Moment powstania obowiązku podatkowego.
- Raportowanie VAT.
- Ryzyka reklasyfikacji transakcji.
7. Eksport towarów
- Eksport bezpośredni i pośredni.
- Podstawa opodatkowania oraz moment powstania obowiązku podatkowego.
- Dokumenty umożliwiające zastosowanie stawki 0%.
8. Import towarów
- Definicja importu towarów.
- Podstawa opodatkowania i moment powstania obowiązku podatkowego.
- Rozliczenie standardowe i uproszczone importu.
9. Transakcje łańcuchowe
- Istota problemu – orzecznictwo TSUE
- Rola zasad INCOTERMS
- Uproszczenie wynikające z quick-fixes
"
["description"]=>
string(0) ""
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string(760) "
Cena bez abonamentu:
199 PLN
Czas trwania:
4 godziny 12 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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}
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}
["revisionPresenter":protected]=>
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["sortable":protected]=>
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string(4) "type"
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[6]=>
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}
["metaTable":protected]=>
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["forceDeleting":protected]=>
bool(false)
["defaultLocale":protected]=>
NULL
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array(0) {
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array(0) {
}
["deletePreservingMedia":protected]=>
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["scoutMetadata":protected]=>
array(0) {
}
["translationModel"]=>
string(41) "SCTeam\Products\Models\ProductTranslation"
}
[6]=>
object(App\Models\Product)#3094 (46) {
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string(2) "id"
["keyType":protected]=>
string(3) "int"
["incrementing"]=>
bool(true)
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array(3) {
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string(10) "attributes"
}
["withCount":protected]=>
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["preventsLazyLoading"]=>
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["perPage":protected]=>
int(15)
["exists"]=>
bool(true)
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bool(false)
["escapeWhenCastingToString":protected]=>
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array(28) {
["id"]=>
int(1967)
["slug"]=>
string(57) "optymalna-podatkowo-forma-prowadzenia-biznesu-w-2024-r383"
["price"]=>
string(3) "199"
["tax_id"]=>
int(1)
["type"]=>
int(3)
["deleted_at"]=>
NULL
["created_at"]=>
string(19) "2024-01-22 10:49:13"
["updated_at"]=>
string(19) "2024-01-24 15:33:56"
["subscription_id"]=>
NULL
["room_id"]=>
NULL
["promotional_price"]=>
NULL
["promotional_price_starts_at"]=>
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NULL
["starts_at"]=>
NULL
["related_product_ids"]=>
NULL
["date_of_publish"]=>
string(19) "2024-01-22 10:47:00"
["is_visible"]=>
bool(true)
["finish_at"]=>
NULL
["limit_of_participants"]=>
NULL
["workshop_days"]=>
NULL
["subscription_price"]=>
string(1) "0"
["published_to"]=>
NULL
["only_with_subscription"]=>
bool(false)
["external_link"]=>
NULL
["related_subscription_id"]=>
NULL
["statute"]=>
int(0)
["require_admin_confirmation"]=>
bool(false)
["mobile_app_only"]=>
bool(false)
}
["original":protected]=>
array(28) {
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int(1967)
["slug"]=>
string(57) "optymalna-podatkowo-forma-prowadzenia-biznesu-w-2024-r383"
["price"]=>
string(3) "199"
["tax_id"]=>
int(1)
["type"]=>
int(3)
["deleted_at"]=>
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["updated_at"]=>
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["subscription_id"]=>
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["room_id"]=>
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["promotional_price"]=>
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NULL
["promotional_price_ends_at"]=>
NULL
["starts_at"]=>
NULL
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["date_of_publish"]=>
string(19) "2024-01-22 10:47:00"
["is_visible"]=>
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["finish_at"]=>
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NULL
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["published_to"]=>
NULL
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NULL
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NULL
["statute"]=>
int(0)
["require_admin_confirmation"]=>
bool(false)
["mobile_app_only"]=>
bool(false)
}
["changes":protected]=>
array(0) {
}
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array(11) {
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string(33) "SCTeam\Products\Enums\ProductType"
["promotional_price_starts_at"]=>
string(8) "datetime"
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string(8) "datetime"
["starts_at"]=>
string(8) "datetime"
["finish_at"]=>
string(8) "datetime"
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string(8) "datetime"
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string(8) "datetime"
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["classCastCache":protected]=>
array(0) {
}
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array(0) {
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array(0) {
}
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NULL
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array(3) {
[0]=>
string(9) "image_url"
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array(0) {
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string(16) "createdWithMetas"
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}
["relations":protected]=>
array(5) {
["categories"]=>
object(Illuminate\Database\Eloquent\Collection)#3082 (2) {
["items":protected]=>
array(1) {
[0]=>
object(SCTeam\Products\Models\ProductCategory)#3042 (34) {
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string(5) "pgsql"
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["keyType":protected]=>
string(3) "int"
["incrementing"]=>
bool(true)
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}
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["content"]=>
string(5378) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przedstawienie różnych form opodatkowania i prowadzenia działalności w 2024 r. z uwzględnieniem ich wad i zalet w aspekcie prawnym i podatkowym.
Podczas szkolenia przedstawione zostaną praktyczne aspekty związane z różnymi formami otrzymywania wynagrodzenia i prowadzenia jednoosobowej działalności gospodarczej oraz działalnością w formie spółek kapitałowych i osobowych, jak również fundacji rodzinnej.
W ramach szkolenia przedstawione zostaną różne warianty porównawcze wskazujące na różnice w obciążeniach publicznoprawnych w odniesieniu do danej formy opodatkowania.
PROGRAM
1. Umowa o pracę, umowy cywilnoprawne oraz inne formy otrzymywania wynagrodzenia poza działalnością gospodarczą – podstawowe wady i zalety oraz ryzyka, przykładowe wyliczenia obciążeń publicznoprawnych w 2024 r.:
a) Umowa o pracę
b) Umowa zlecenie
c) Umowa o dzieło
d) Kontrakty menadżerskie
e) Powołanie
f) Jednoosobowa spółka z o.o.
g) Art. 176 KSH
2. Umowa o pracę vs inne formy otrzymywania wynagrodzenia – co się bardziej opłaci i kiedy? Omówienie na przykładowych wyliczeniach.
3. Działalność gospodarcza na podatku liniowym i skali podatkowej – wady i zalety tych formy opodatkowania, ryzyka, odpowiedzialność i przykładowe wyliczenia obciążeń publicznoprawnych w 2022 r.:
a) Skala podatkowa
b) Podatek liniowy
4. Działalność gospodarcza na ryczałcie od przychodów ewidencjonowanych – wady i zalety tej formy opodatkowania, ryzyka, odpowiedzialność, przykładowe wyliczenia obciążeń publicznoprawnych w 2022 r.:
a) Kto i kiedy może skorzystać z ryczałtu
b) Przegląd stawek ryczałtu w odniesieniu do różnych działalności – analiza możliwości stosowania danych stawek ryczałtu
c) Korzyści vs ryzyka
d) najnowsze podejścia organów podatkowych i sądów administracyjnych do kwestii ryczałtu.
5. Spółki osobowe – zasady funkcjonowania, wady i zalety tych form prowadzenia działalności, zasady opodatkowania i oskładkowania, ryzyka, odpowiedzialność i przykładowe wyliczenia obciążeń publicznoprawnych w 2022 r.:
a) Spółka cywilna
b) Spółka jawna
c) Spółka partnerska
d) Spółka komandytowa
e) Spółka komandytowo akcyjna
6. Spółki kapitałowe:
a) Spółka z o.o. – zasady funkcjonowania, wady i zalety, ryzyka, odpowiedzialność i przykładowe wyliczenia obciążeń podatkowych i składkowych w 2022 r.
b) Spółka z o.o. na 9% CIT oraz na „modelu estońskim” – kiedy spółka może korzystać z 9% CIT, a kiedy z modelu estońskiego – na co zwrócić uwagę?
c) Prosta spółka akcyjna – czym różni się od spółki z o.o. i dla kogo będzie to najlepsza forma prowadzenia działalności?
7. Połączenie różnych form działalności i opodatkowania – kiedy jest możliwe, jakie będą zasady opodatkowania i oskładkowania – przykłady praktyczne.
8. Fundacja rodzinna – podstawowe zasady funkcjonowania i opodatkowania. Kiedy warto pomyśleć o fundacji rodzinnej?
9. Dyskusja.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(760) "
Cena bez abonamentu:
199 PLN
Czas trwania:
4 godziny 13 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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["content"]=>
string(5378) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przedstawienie różnych form opodatkowania i prowadzenia działalności w 2024 r. z uwzględnieniem ich wad i zalet w aspekcie prawnym i podatkowym.
Podczas szkolenia przedstawione zostaną praktyczne aspekty związane z różnymi formami otrzymywania wynagrodzenia i prowadzenia jednoosobowej działalności gospodarczej oraz działalnością w formie spółek kapitałowych i osobowych, jak również fundacji rodzinnej.
W ramach szkolenia przedstawione zostaną różne warianty porównawcze wskazujące na różnice w obciążeniach publicznoprawnych w odniesieniu do danej formy opodatkowania.
PROGRAM
1. Umowa o pracę, umowy cywilnoprawne oraz inne formy otrzymywania wynagrodzenia poza działalnością gospodarczą – podstawowe wady i zalety oraz ryzyka, przykładowe wyliczenia obciążeń publicznoprawnych w 2024 r.:
a) Umowa o pracę
b) Umowa zlecenie
c) Umowa o dzieło
d) Kontrakty menadżerskie
e) Powołanie
f) Jednoosobowa spółka z o.o.
g) Art. 176 KSH
2. Umowa o pracę vs inne formy otrzymywania wynagrodzenia – co się bardziej opłaci i kiedy? Omówienie na przykładowych wyliczeniach.
3. Działalność gospodarcza na podatku liniowym i skali podatkowej – wady i zalety tych formy opodatkowania, ryzyka, odpowiedzialność i przykładowe wyliczenia obciążeń publicznoprawnych w 2022 r.:
a) Skala podatkowa
b) Podatek liniowy
4. Działalność gospodarcza na ryczałcie od przychodów ewidencjonowanych – wady i zalety tej formy opodatkowania, ryzyka, odpowiedzialność, przykładowe wyliczenia obciążeń publicznoprawnych w 2022 r.:
a) Kto i kiedy może skorzystać z ryczałtu
b) Przegląd stawek ryczałtu w odniesieniu do różnych działalności – analiza możliwości stosowania danych stawek ryczałtu
c) Korzyści vs ryzyka
d) najnowsze podejścia organów podatkowych i sądów administracyjnych do kwestii ryczałtu.
5. Spółki osobowe – zasady funkcjonowania, wady i zalety tych form prowadzenia działalności, zasady opodatkowania i oskładkowania, ryzyka, odpowiedzialność i przykładowe wyliczenia obciążeń publicznoprawnych w 2022 r.:
a) Spółka cywilna
b) Spółka jawna
c) Spółka partnerska
d) Spółka komandytowa
e) Spółka komandytowo akcyjna
6. Spółki kapitałowe:
a) Spółka z o.o. – zasady funkcjonowania, wady i zalety, ryzyka, odpowiedzialność i przykładowe wyliczenia obciążeń podatkowych i składkowych w 2022 r.
b) Spółka z o.o. na 9% CIT oraz na „modelu estońskim” – kiedy spółka może korzystać z 9% CIT, a kiedy z modelu estońskiego – na co zwrócić uwagę?
c) Prosta spółka akcyjna – czym różni się od spółki z o.o. i dla kogo będzie to najlepsza forma prowadzenia działalności?
7. Połączenie różnych form działalności i opodatkowania – kiedy jest możliwe, jakie będą zasady opodatkowania i oskładkowania – przykłady praktyczne.
8. Fundacja rodzinna – podstawowe zasady funkcjonowania i opodatkowania. Kiedy warto pomyśleć o fundacji rodzinnej?
9. Dyskusja.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(760) "
Cena bez abonamentu:
199 PLN
Czas trwania:
4 godziny 13 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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["relatedKey":protected]=>
string(9) "author_id"
}
}
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array(0) {
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array(2) {
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string(14) "remember_token"
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string(2) "id"
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NULL
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NULL
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NULL
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NULL
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string(3444) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest kompleksowe omówienie problematyki złożonego i technicznego podatku od nieruchomości. Choć na pozór wydaje się prosty, bo obejmujący trzy – wydaje się oczywiste – przedmioty opodatkowania, to jego elementy są niekonstytucyjne, a on sam niestabilny i uzależniony od aktualnych orzeczeń sądów administracyjnych.
Szkolenie obejmuje całokształt zagadnień związanych z podatkiem od nieruchomości, które zostaną zaprezentowane na wybranych, choć najczęściej występujących w praktyce problemach. Wątpliwości podatników tego podatku zostaną przy tym przedstawione w świetle najnowszego orzecznictwa, w tym wyroków Trybunału Konstytucyjnego.
Grupa docelowa: dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych oraz osoby zajmujące się zarządzaniem majątku w danym przedsiębiorstwie.
PROGRAM
1. Podatnik podatku od nieruchomości.
2. Przedmiot opodatkowania podatkiem od nieruchomości:
a. grunty;
b. opodatkowanie lasów i użytków rolnych;
c. opodatkowanie gruntów obciążonych służebnością przesyłu;
d. budynki, w tym zagadnienie opodatkowania instalacji wewnętrznych;
e. budowle, w tym w szczególności wiaty, sieci techniczne, drogi, place, zbiorniki, fundamenty pod urządzenia techniczne, farmy fotowoltaiczne oraz hale namiotowe.
f. problematyka urządzeń technicznych, w tym urządzeń budowlanych na przykładzie transformatorów i stacji redukcyjno-pomiarowych.
3. Ustalanie podstawy opodatkowania gruntów, budynków, budowli – znaczenie ewidencji gruntów i budynków, Klasyfikacji Środków Trwałych, dokumentów technicznych oraz wartości rynkowej przy kompleksowych środkach trwałych.
4. Moment powstania obowiązku podatkowego.
5. Stawki podatku od nieruchomości w 2024 r. oraz znaczenie wyroku Trybunału Konstytucyjnego z dnia 24 lutego 2021 r., sygn. SK 39/19.
6. Znaczenie wyroku Trybunału Konstytucyjnego z dnia 4 lipca 2023 r., sygn. 14/21 oraz wyroku Trybunału Konstytucyjnego z dnia 18 października 2023 r., sygn. SK 23/19.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(761) "
Cena bez abonamentu:
199 PLN
Czas trwania:
4 godziny 32 minuty
Certyfikat:
TAK
Materiały:
Tak
"
}
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest kompleksowe omówienie problematyki złożonego i technicznego podatku od nieruchomości. Choć na pozór wydaje się prosty, bo obejmujący trzy – wydaje się oczywiste – przedmioty opodatkowania, to jego elementy są niekonstytucyjne, a on sam niestabilny i uzależniony od aktualnych orzeczeń sądów administracyjnych.
Szkolenie obejmuje całokształt zagadnień związanych z podatkiem od nieruchomości, które zostaną zaprezentowane na wybranych, choć najczęściej występujących w praktyce problemach. Wątpliwości podatników tego podatku zostaną przy tym przedstawione w świetle najnowszego orzecznictwa, w tym wyroków Trybunału Konstytucyjnego.
Grupa docelowa: dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych oraz osoby zajmujące się zarządzaniem majątku w danym przedsiębiorstwie.
PROGRAM
1. Podatnik podatku od nieruchomości.
2. Przedmiot opodatkowania podatkiem od nieruchomości:
a. grunty;
b. opodatkowanie lasów i użytków rolnych;
c. opodatkowanie gruntów obciążonych służebnością przesyłu;
d. budynki, w tym zagadnienie opodatkowania instalacji wewnętrznych;
e. budowle, w tym w szczególności wiaty, sieci techniczne, drogi, place, zbiorniki, fundamenty pod urządzenia techniczne, farmy fotowoltaiczne oraz hale namiotowe.
f. problematyka urządzeń technicznych, w tym urządzeń budowlanych na przykładzie transformatorów i stacji redukcyjno-pomiarowych.
3. Ustalanie podstawy opodatkowania gruntów, budynków, budowli – znaczenie ewidencji gruntów i budynków, Klasyfikacji Środków Trwałych, dokumentów technicznych oraz wartości rynkowej przy kompleksowych środkach trwałych.
4. Moment powstania obowiązku podatkowego.
5. Stawki podatku od nieruchomości w 2024 r. oraz znaczenie wyroku Trybunału Konstytucyjnego z dnia 24 lutego 2021 r., sygn. SK 39/19.
6. Znaczenie wyroku Trybunału Konstytucyjnego z dnia 4 lipca 2023 r., sygn. 14/21 oraz wyroku Trybunału Konstytucyjnego z dnia 18 października 2023 r., sygn. SK 23/19.
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
4 godziny 32 minuty
Certyfikat:
TAK
Materiały:
Tak
"
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}
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["subscription_id"]=>
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}
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}
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["classCastCache":protected]=>
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array(31) {
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NULL
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NULL
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string(723) "Urszula Gryń jest doradcą podatkowym. Ukończyła prawo na Uniwersytecie Szczecińskim. Doświadczenie zawodowe zdobywała od 2011 roku w polskiej kancelarii doradztwa podatkowego, w której zajmowała się zagadnieniami z zakresu bieżącego doradztwa podatkowego oraz postępowań podatkowych i sądowo-administracyjnych. Specjalizuje się w podatkach CIT i VAT oraz w podatku od nieruchomości. Doradzała firmom z branży nieruchomościowej, IT oraz licznym spółkom komunalnym i jednostkom samorządu terytorialnego. Reprezentowała klientów w toku postępowań podatkowych oraz postępowań przed sądami administracyjnymi i Naczelnym Sądem Administracyjnym.
"
["to_be_logged_out"]=>
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string(32) "photos/urszula_gryn_100x100.webp"
["hubspot_contact_id"]=>
NULL
}
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array(33) {
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bool(true)
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NULL
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string(723) "Urszula Gryń jest doradcą podatkowym. Ukończyła prawo na Uniwersytecie Szczecińskim. Doświadczenie zawodowe zdobywała od 2011 roku w polskiej kancelarii doradztwa podatkowego, w której zajmowała się zagadnieniami z zakresu bieżącego doradztwa podatkowego oraz postępowań podatkowych i sądowo-administracyjnych. Specjalizuje się w podatkach CIT i VAT oraz w podatku od nieruchomości. Doradzała firmom z branży nieruchomościowej, IT oraz licznym spółkom komunalnym i jednostkom samorządu terytorialnego. Reprezentowała klientów w toku postępowań podatkowych oraz postępowań przed sądami administracyjnymi i Naczelnym Sądem Administracyjnym.
"
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NULL
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string(32) "photos/urszula_gryn_500x500.webp"
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string(31) "photos/urszula_gryn_100x100.png"
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string(32) "photos/urszula_gryn_100x100.webp"
["hubspot_contact_id"]=>
NULL
["pivot_product_id"]=>
int(1965)
["pivot_author_id"]=>
int(21985)
}
["changes":protected]=>
array(0) {
}
["casts":protected]=>
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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array(0) {
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NULL
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string(4) "name"
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array(0) {
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array(3) {
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string(16) "createdWithMetas"
[1]=>
string(16) "updatedWithMetas"
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array(1) {
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object(Illuminate\Database\Eloquent\Relations\Pivot)#2836 (33) {
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NULL
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string(14) "product_author"
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string(2) "id"
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string(3) "int"
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array(0) {
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array(0) {
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array(2) {
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int(1965)
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int(21985)
}
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array(2) {
["product_id"]=>
int(1965)
["author_id"]=>
int(21985)
}
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array(0) {
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array(0) {
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array(0) {
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array(0) {
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array(0) {
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array(0) {
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object(App\Models\Product)#2911 (46) {
["connection":protected]=>
NULL
["table":protected]=>
string(8) "products"
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string(2) "id"
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string(3) "int"
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bool(true)
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array(3) {
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string(10) "categories"
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string(4) "tags"
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string(10) "attributes"
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array(0) {
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array(0) {
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array(11) {
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string(8) "datetime"
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string(8) "datetime"
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string(8) "datetime"
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string(5) "array"
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string(7) "boolean"
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string(8) "datetime"
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array(0) {
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array(0) {
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array(0) {
}
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NULL
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array(3) {
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string(9) "image_url"
[1]=>
string(3) "url"
[2]=>
string(12) "legal_status"
}
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array(0) {
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array(3) {
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string(16) "createdWithMetas"
[1]=>
string(16) "updatedWithMetas"
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string(14) "savedWithMetas"
}
["relations":protected]=>
array(0) {
}
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array(0) {
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array(0) {
}
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array(1) {
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string(2) "id"
}
["__metaData":protected]=>
NULL
["__wasCreatedEventFired":protected]=>
bool(false)
["__wasUpdatedEventFired":protected]=>
bool(false)
["__wasSavedEventFired":protected]=>
bool(false)
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array(4) {
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string(4) "name"
[1]=>
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string(15) "additional_info"
}
["revisionPresenter":protected]=>
string(44) "SCTeam\Products\Presenters\Revisions\Product"
["sortable":protected]=>
array(7) {
[0]=>
string(2) "id"
[1]=>
string(4) "slug"
[2]=>
string(5) "price"
[3]=>
string(9) "starts_at"
[4]=>
string(4) "type"
[5]=>
string(15) "date_of_publish"
[6]=>
string(32) "clickMeetingConference.starts_at"
}
["metaTable":protected]=>
string(13) "products_meta"
["forceDeleting":protected]=>
bool(false)
["defaultLocale":protected]=>
NULL
["mediaConversions"]=>
array(0) {
}
["mediaCollections"]=>
array(0) {
}
["deletePreservingMedia":protected]=>
bool(false)
["unAttachedMediaLibraryItems":protected]=>
array(0) {
}
["scoutMetadata":protected]=>
array(0) {
}
["translationModel"]=>
string(41) "SCTeam\Products\Models\ProductTranslation"
}
["foreignKey":protected]=>
string(10) "product_id"
["relatedKey":protected]=>
string(9) "author_id"
}
}
["touches":protected]=>
array(0) {
}
["timestamps"]=>
bool(true)
["hidden":protected]=>
array(2) {
[0]=>
string(8) "password"
[1]=>
string(14) "remember_token"
}
["visible":protected]=>
array(0) {
}
["fillable":protected]=>
array(0) {
}
["guarded":protected]=>
array(0) {
}
["rememberTokenName":protected]=>
string(14) "remember_token"
["revisionable":protected]=>
array(8) {
[0]=>
string(10) "first_name"
[1]=>
string(9) "last_name"
[2]=>
string(5) "email"
[3]=>
string(5) "phone"
[4]=>
string(6) "status"
[5]=>
string(16) "allow_newsletter"
[6]=>
string(11) "facebook_id"
[7]=>
string(9) "google_id"
}
["sortable":protected]=>
array(5) {
[0]=>
string(2) "id"
[1]=>
string(10) "first_name"
[2]=>
string(9) "last_name"
[3]=>
string(5) "email"
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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
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bool(false)
["__wasUpdatedEventFired":protected]=>
bool(false)
["__wasSavedEventFired":protected]=>
bool(false)
["mediaConversions"]=>
array(0) {
}
["mediaCollections"]=>
array(0) {
}
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bool(false)
["unAttachedMediaLibraryItems":protected]=>
array(0) {
}
}
}
["escapeWhenCastingToString":protected]=>
bool(false)
}
["translations"]=>
object(Illuminate\Database\Eloquent\Collection)#2852 (2) {
["items":protected]=>
array(1) {
[0]=>
object(SCTeam\Products\Models\ProductTranslation)#2792 (30) {
["connection":protected]=>
string(5) "pgsql"
["table":protected]=>
string(20) "product_translations"
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string(2) "id"
["keyType":protected]=>
string(3) "int"
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bool(true)
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array(0) {
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array(0) {
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bool(true)
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bool(false)
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bool(false)
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array(7) {
["id"]=>
int(1965)
["product_id"]=>
int(1965)
["locale"]=>
string(2) "pl"
["name"]=>
string(9) "VAT w JST"
["content"]=>
string(3670) "
FRAGMENT SZKOLENIA
CEL WEBINARU
Jednostki samorządu terytorialnego poza działaniem jako organ władzy publicznej, prowadzą także działalność gospodarczą i są podatnikami VAT.
Skala tej działalności – zwłaszcza w przypadku największych polskich miast – jest niejednokrotnie ogromna stąd w przypadku jednostek samorządu terytorialnego można mówić o bardzo dużej różnorodności transakcji tak sprzedażowych jak i zakupowych.
Ma to przełożenie na wysoki poziom skomplikowania rozliczeń VAT takich podatników. Cechują się one specyfiką, która powoduje, że czasami dla ustalenia konsekwencji podatkowych danego zdarzenia w zakresie VAT nie wystarczy pomoc nawet doradcy podatkowego, ale konieczne jest wsparcie eksperta specjalizującego się w rozliczeniach VAT jednostek sektora finansów publicznych. Niniejsze webinarium ma na celu zaznajomienie Państwa ze specyfiką tych rozliczeń. Opowiemy między innymi o:
- statusie JST jako podatnika VAT;
- centralizacji rozliczeń VAT w JST – jednym z największych projektów w historii polskiego VAT;
- odliczaniu VAT w JST (alokacji bezpośredniej, odliczeniu pełnym i odliczeniu częściowym); poruszymy temat prewspółczynnika i alternatywnych – w stosunku do prewspółczynnika z Rozporządzenia MF – metod kalkulacji tego wskaźnika;
PROGRAM
1. Status JST jako podatnika VAT
- Art. 15 ust. 6 ustawy o VAT i art. 13 Dyrektywy VAT;
- Omówienie czynności wykonywanych w charakterze podatnika VAT w sferze commercium;
- Omówienie czynności wykonywanych w charakterze organu władzy publicznej w sferze imperium
2. Centralizacja rozliczeń VAT w JST
- Rozliczenia VAT przed centralizacją – urząd gminy i jednostki gminne odrębnymi podatnikami VAT;
- Centralizacja rozliczeń VAT – wyrok TSUE ws. Gminy Wrocław – JST jednym „dużym” podatnikiem;
- Specustawa ws. centralizacji rozliczeń VAT w JST.
3. Odliczanie VAT w JST
- Alokacja bezpośrednia
- Współczynnik struktury sprzedaży
- Prewspółczynnik VAT
- obowiązek stosowania;
- prewspółczynnik według Rozporządzenia MF;
- alternatywne wobec Rozporządzenia MF metody kalkulowania prewspółczynnika.
d. Korekta roczna
e. Korekta wieloletnia
"
["description"]=>
string(0) ""
["additional_info"]=>
string(760) "
Cena bez abonamentu:
199 PLN
Czas trwania:
3 godziny 36 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
["original":protected]=>
array(7) {
["id"]=>
int(1965)
["product_id"]=>
int(1965)
["locale"]=>
string(2) "pl"
["name"]=>
string(9) "VAT w JST"
["content"]=>
string(3670) "
FRAGMENT SZKOLENIA
CEL WEBINARU
Jednostki samorządu terytorialnego poza działaniem jako organ władzy publicznej, prowadzą także działalność gospodarczą i są podatnikami VAT.
Skala tej działalności – zwłaszcza w przypadku największych polskich miast – jest niejednokrotnie ogromna stąd w przypadku jednostek samorządu terytorialnego można mówić o bardzo dużej różnorodności transakcji tak sprzedażowych jak i zakupowych.
Ma to przełożenie na wysoki poziom skomplikowania rozliczeń VAT takich podatników. Cechują się one specyfiką, która powoduje, że czasami dla ustalenia konsekwencji podatkowych danego zdarzenia w zakresie VAT nie wystarczy pomoc nawet doradcy podatkowego, ale konieczne jest wsparcie eksperta specjalizującego się w rozliczeniach VAT jednostek sektora finansów publicznych. Niniejsze webinarium ma na celu zaznajomienie Państwa ze specyfiką tych rozliczeń. Opowiemy między innymi o:
- statusie JST jako podatnika VAT;
- centralizacji rozliczeń VAT w JST – jednym z największych projektów w historii polskiego VAT;
- odliczaniu VAT w JST (alokacji bezpośredniej, odliczeniu pełnym i odliczeniu częściowym); poruszymy temat prewspółczynnika i alternatywnych – w stosunku do prewspółczynnika z Rozporządzenia MF – metod kalkulacji tego wskaźnika;
PROGRAM
1. Status JST jako podatnika VAT
- Art. 15 ust. 6 ustawy o VAT i art. 13 Dyrektywy VAT;
- Omówienie czynności wykonywanych w charakterze podatnika VAT w sferze commercium;
- Omówienie czynności wykonywanych w charakterze organu władzy publicznej w sferze imperium
2. Centralizacja rozliczeń VAT w JST
- Rozliczenia VAT przed centralizacją – urząd gminy i jednostki gminne odrębnymi podatnikami VAT;
- Centralizacja rozliczeń VAT – wyrok TSUE ws. Gminy Wrocław – JST jednym „dużym” podatnikiem;
- Specustawa ws. centralizacji rozliczeń VAT w JST.
3. Odliczanie VAT w JST
- Alokacja bezpośrednia
- Współczynnik struktury sprzedaży
- Prewspółczynnik VAT
- obowiązek stosowania;
- prewspółczynnik według Rozporządzenia MF;
- alternatywne wobec Rozporządzenia MF metody kalkulowania prewspółczynnika.
d. Korekta roczna
e. Korekta wieloletnia
"
["description"]=>
string(0) ""
["additional_info"]=>
string(760) "
Cena bez abonamentu:
199 PLN
Czas trwania:
3 godziny 36 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
["changes":protected]=>
array(0) {
}
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array(0) {
}
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array(0) {
}
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array(0) {
}
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array(0) {
}
["dateFormat":protected]=>
NULL
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array(0) {
}
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array(0) {
}
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array(0) {
}
["relations":protected]=>
array(0) {
}
["touches":protected]=>
array(0) {
}
["timestamps"]=>
bool(false)
["hidden":protected]=>
array(0) {
}
["visible":protected]=>
array(0) {
}
["fillable":protected]=>
array(4) {
[0]=>
string(4) "name"
[1]=>
string(7) "content"
[2]=>
string(11) "description"
[3]=>
string(15) "additional_info"
}
["guarded":protected]=>
array(1) {
[0]=>
string(1) "*"
}
}
}
["escapeWhenCastingToString":protected]=>
bool(false)
}
}
["touches":protected]=>
array(0) {
}
["timestamps"]=>
bool(true)
["hidden":protected]=>
array(0) {
}
["visible":protected]=>
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest omówienie instytucji spółki komandytowej: tworzenie, prowadzenie działalności gospodarczej w ramach spółki komandytowej, likwidacji spółki komandytowej. Przedmiotem szkolenia będą aspekty prawne i podatkowe funkcjonowania spółki komandytowej.
PROGRAM
1. Istota spółki komandytowej
1) popularność spółki komandytowej w Polsce
2) Spółka komandytowa podatnikiem CIT – daty, przepisy przejściowe
3) Różnice pomiędzy spółką komandytową i spółką jawną
2. Zakładanie spółki komandytowej
1) sposoby zakładania spółki komandytowej
2) rodzaje wkładów wnoszonych do spółki komandytowej i skutki podatkowe z tym związane
3) suma komandytowa
4) najważniejsze postanowienia umowy spółki komandytowej
5) wspólnicy spółki komandytowej – komandytariusze i komplementariusze
3. Prowadzenie spraw i reprezentacja spółki komandytowej
1) istota prowadzenia spraw spółki komandytowej
2) sposoby reprezentacji spółki komandytowej
4. Prawa i obowiązki wspólników w spółce komandytowej, podejmowanie uchwał
5. Zmiany osobowe w spółce komandytowej – wystąpienie ze spółki, przeniesienie ogółu praw i obowiązków, zmniejszenie udziału kapitałowego
6. Zmiana umowy spółki komandytowej
1) jak zmienić umowę spółki komandytowej?
2) czy zmiany umowy trzeba ujawniać?
3) KRS i CRBR
4) Data wejścia w życie zmian umowy spółki komandytowej
7. Rozwiązanie i likwidacja spółki komandytowej
8. Skutki podatkowe i ZUS w procesie zakładania, prowadzenia i likwidacji spółki komandytowej
9. Najnowsze interpretacje, wyjaśnienia i orzeczenia w sprawach dotyczących spółek komandytowych
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
4 godziny 28 minut
Certyfikat:
TAK
Materiały:
Tak
"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest omówienie instytucji spółki komandytowej: tworzenie, prowadzenie działalności gospodarczej w ramach spółki komandytowej, likwidacji spółki komandytowej. Przedmiotem szkolenia będą aspekty prawne i podatkowe funkcjonowania spółki komandytowej.
PROGRAM
1. Istota spółki komandytowej
1) popularność spółki komandytowej w Polsce
2) Spółka komandytowa podatnikiem CIT – daty, przepisy przejściowe
3) Różnice pomiędzy spółką komandytową i spółką jawną
2. Zakładanie spółki komandytowej
1) sposoby zakładania spółki komandytowej
2) rodzaje wkładów wnoszonych do spółki komandytowej i skutki podatkowe z tym związane
3) suma komandytowa
4) najważniejsze postanowienia umowy spółki komandytowej
5) wspólnicy spółki komandytowej – komandytariusze i komplementariusze
3. Prowadzenie spraw i reprezentacja spółki komandytowej
1) istota prowadzenia spraw spółki komandytowej
2) sposoby reprezentacji spółki komandytowej
4. Prawa i obowiązki wspólników w spółce komandytowej, podejmowanie uchwał
5. Zmiany osobowe w spółce komandytowej – wystąpienie ze spółki, przeniesienie ogółu praw i obowiązków, zmniejszenie udziału kapitałowego
6. Zmiana umowy spółki komandytowej
1) jak zmienić umowę spółki komandytowej?
2) czy zmiany umowy trzeba ujawniać?
3) KRS i CRBR
4) Data wejścia w życie zmian umowy spółki komandytowej
7. Rozwiązanie i likwidacja spółki komandytowej
8. Skutki podatkowe i ZUS w procesie zakładania, prowadzenia i likwidacji spółki komandytowej
9. Najnowsze interpretacje, wyjaśnienia i orzeczenia w sprawach dotyczących spółek komandytowych
"
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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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["revisionPresenter":protected]=>
string(46) "SCTeam\Products\Presenters\Revisions\Attribute"
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NULL
}
}
["escapeWhenCastingToString":protected]=>
bool(false)
}
["authors"]=>
object(Illuminate\Database\Eloquent\Collection)#2855 (2) {
["items":protected]=>
array(1) {
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object(SCTeam\Auth\Models\User)#2821 (46) {
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string(5) "pgsql"
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string(5) "users"
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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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array(31) {
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int(1760)
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NULL
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string(6) "Kubicz"
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string(19) "anna.kubicz@ltca.pl"
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NULL
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NULL
["status"]=>
bool(true)
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string(60) "$2y$10$8NkevbNa85JuEzAwG1CWlufXhNM89AlJi/TjXzwxhQaafQDvOrOje"
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bool(true)
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string(60) "PDNdllgf17gIoCssyq4jdLgEBH9OhGpMUbBVcaFsLJNjVCV2LyAo4rzxXCgD"
["facebook_id"]=>
NULL
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string(60) "XTJ2owC1xwHUq6LzT7wID3d79GCD4OlEZUQJjqfIqJBk27jlb9gkL3vVfPY8"
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string(19) "2023-04-21 17:22:10"
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string(19) "2025-11-21 19:27:54"
["deleted_at"]=>
NULL
["two_factor_code"]=>
NULL
["two_factor_expires_at"]=>
NULL
["description"]=>
string(910) "Anna jest doradcą podatkowym i Partnerem Zarządzającym w Kancelarii LTCA. Ukończyła prawo na Uniwersytecie Warszawskim oraz aplikację adwokacką przy Okręgowej Radzie Adwokackiej w Warszawie. Doświadczenie zawodowe zdobywała w renomowanych kancelariach prawnych i podatkowych, doradzając przy skomplikowanych transakcjach gospodarczych. Koncentruje się na doradztwie z zakresu podatków dochodowych ze szczególnym uwzględnieniem cen transferowych i analiz benchmarkigowych. Zarządzała ponad 300 projektami z zakresu TP. Anna z powodzeniem wdrażała również projekty z zakresu raportowania schematów podatkowych (MDR) oraz systemów compliance. Wykładowca na ponad 300 szkoleniach z zakresu cen transferowych, podatków CIT i VAT, MDR oraz compliance. Regularnie publikuje w prasie branżowej i specjalistycznej. Włada biegle językiem angielskim.
"
["to_be_logged_out"]=>
bool(false)
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NULL
["tpay_card_token"]=>
NULL
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NULL
["linkedin"]=>
string(50) "https://www.linkedin.com/in/anna-kubicz-872748122/"
["large_photo_png"]=>
string(30) "photos/anna_kubicz_500x500.png"
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string(31) "photos/anna_kubicz_500x500.webp"
["small_photo_png"]=>
string(30) "photos/anna_kubicz_100x100.png"
["small_photo_webp"]=>
string(31) "photos/anna_kubicz_100x100.webp"
["hubspot_contact_id"]=>
NULL
}
["original":protected]=>
array(33) {
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int(1760)
["username"]=>
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string(4) "Anna"
["last_name"]=>
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string(19) "anna.kubicz@ltca.pl"
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bool(true)
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string(60) "PDNdllgf17gIoCssyq4jdLgEBH9OhGpMUbBVcaFsLJNjVCV2LyAo4rzxXCgD"
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NULL
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string(60) "XTJ2owC1xwHUq6LzT7wID3d79GCD4OlEZUQJjqfIqJBk27jlb9gkL3vVfPY8"
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["deleted_at"]=>
NULL
["two_factor_code"]=>
NULL
["two_factor_expires_at"]=>
NULL
["description"]=>
string(910) "Anna jest doradcą podatkowym i Partnerem Zarządzającym w Kancelarii LTCA. Ukończyła prawo na Uniwersytecie Warszawskim oraz aplikację adwokacką przy Okręgowej Radzie Adwokackiej w Warszawie. Doświadczenie zawodowe zdobywała w renomowanych kancelariach prawnych i podatkowych, doradzając przy skomplikowanych transakcjach gospodarczych. Koncentruje się na doradztwie z zakresu podatków dochodowych ze szczególnym uwzględnieniem cen transferowych i analiz benchmarkigowych. Zarządzała ponad 300 projektami z zakresu TP. Anna z powodzeniem wdrażała również projekty z zakresu raportowania schematów podatkowych (MDR) oraz systemów compliance. Wykładowca na ponad 300 szkoleniach z zakresu cen transferowych, podatków CIT i VAT, MDR oraz compliance. Regularnie publikuje w prasie branżowej i specjalistycznej. Włada biegle językiem angielskim.
"
["to_be_logged_out"]=>
bool(false)
["parent_id"]=>
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["tpay_card_token"]=>
NULL
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NULL
["linkedin"]=>
string(50) "https://www.linkedin.com/in/anna-kubicz-872748122/"
["large_photo_png"]=>
string(30) "photos/anna_kubicz_500x500.png"
["large_photo_webp"]=>
string(31) "photos/anna_kubicz_500x500.webp"
["small_photo_png"]=>
string(30) "photos/anna_kubicz_100x100.png"
["small_photo_webp"]=>
string(31) "photos/anna_kubicz_100x100.webp"
["hubspot_contact_id"]=>
NULL
["pivot_product_id"]=>
int(1956)
["pivot_author_id"]=>
int(1760)
}
["changes":protected]=>
array(0) {
}
["casts":protected]=>
array(6) {
["email_verified_at"]=>
string(8) "datetime"
["two_factor_expires_at"]=>
string(8) "datetime"
["status"]=>
string(28) "SCTeam\Auth\Enums\UserStatus"
["subscriptions.pivot.type"]=>
string(43) "SCTeam\Subscriptions\Enums\SubscriptionType"
["subscriptions.pivot.validity_time_type"]=>
string(35) "SCTeam\Subscriptions\Enums\TimeType"
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string(8) "datetime"
}
["classCastCache":protected]=>
array(0) {
}
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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(0) {
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array(3) {
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string(16) "createdWithMetas"
[1]=>
string(16) "updatedWithMetas"
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string(14) "savedWithMetas"
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["relations":protected]=>
array(1) {
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object(Illuminate\Database\Eloquent\Relations\Pivot)#2833 (33) {
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NULL
["table":protected]=>
string(14) "product_author"
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string(2) "id"
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string(3) "int"
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}
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array(0) {
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array(0) {
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array(0) {
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array(0) {
}
["pivotParent"]=>
object(App\Models\Product)#2911 (46) {
["connection":protected]=>
NULL
["table":protected]=>
string(8) "products"
["primaryKey":protected]=>
string(2) "id"
["keyType":protected]=>
string(3) "int"
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bool(true)
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array(3) {
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string(10) "categories"
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}
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["promotional_price_starts_at"]=>
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string(5) "array"
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string(8) "datetime"
["published_to"]=>
string(8) "datetime"
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string(7) "boolean"
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string(8) "datetime"
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array(0) {
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array(0) {
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array(3) {
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string(9) "image_url"
[1]=>
string(3) "url"
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string(12) "legal_status"
}
["dispatchesEvents":protected]=>
array(0) {
}
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array(3) {
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string(16) "createdWithMetas"
[1]=>
string(16) "updatedWithMetas"
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string(14) "savedWithMetas"
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array(0) {
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array(0) {
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bool(true)
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array(0) {
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array(0) {
}
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array(1) {
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}
["__metaData":protected]=>
NULL
["__wasCreatedEventFired":protected]=>
bool(false)
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bool(false)
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bool(false)
["translatedAttributes"]=>
array(4) {
[0]=>
string(4) "name"
[1]=>
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[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"
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string(5) "price"
[3]=>
string(9) "starts_at"
[4]=>
string(4) "type"
[5]=>
string(15) "date_of_publish"
[6]=>
string(32) "clickMeetingConference.starts_at"
}
["metaTable":protected]=>
string(13) "products_meta"
["forceDeleting":protected]=>
bool(false)
["defaultLocale":protected]=>
NULL
["mediaConversions"]=>
array(0) {
}
["mediaCollections"]=>
array(0) {
}
["deletePreservingMedia":protected]=>
bool(false)
["unAttachedMediaLibraryItems":protected]=>
array(0) {
}
["scoutMetadata":protected]=>
array(0) {
}
["translationModel"]=>
string(41) "SCTeam\Products\Models\ProductTranslation"
}
["foreignKey":protected]=>
string(10) "product_id"
["relatedKey":protected]=>
string(9) "author_id"
}
}
["touches":protected]=>
array(0) {
}
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bool(true)
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array(2) {
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string(8) "password"
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string(14) "remember_token"
}
["visible":protected]=>
array(0) {
}
["fillable":protected]=>
array(0) {
}
["guarded":protected]=>
array(0) {
}
["rememberTokenName":protected]=>
string(14) "remember_token"
["revisionable":protected]=>
array(8) {
[0]=>
string(10) "first_name"
[1]=>
string(9) "last_name"
[2]=>
string(5) "email"
[3]=>
string(5) "phone"
[4]=>
string(6) "status"
[5]=>
string(16) "allow_newsletter"
[6]=>
string(11) "facebook_id"
[7]=>
string(9) "google_id"
}
["sortable":protected]=>
array(5) {
[0]=>
string(2) "id"
[1]=>
string(10) "first_name"
[2]=>
string(9) "last_name"
[3]=>
string(5) "email"
[4]=>
string(10) "created_at"
}
["accessToken":protected]=>
NULL
["forceDeleting":protected]=>
bool(false)
["roleClass":"SCTeam\Auth\Models\User":private]=>
NULL
["permissionClass":"SCTeam\Auth\Models\User":private]=>
NULL
["wildcardClass":"SCTeam\Auth\Models\User":private]=>
NULL
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NULL
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bool(false)
["__wasUpdatedEventFired":protected]=>
bool(false)
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bool(false)
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array(0) {
}
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array(0) {
}
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bool(false)
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array(0) {
}
}
}
["escapeWhenCastingToString":protected]=>
bool(false)
}
["translations"]=>
object(Illuminate\Database\Eloquent\Collection)#2826 (2) {
["items":protected]=>
array(1) {
[0]=>
object(SCTeam\Products\Models\ProductTranslation)#2794 (30) {
["connection":protected]=>
string(5) "pgsql"
["table":protected]=>
string(20) "product_translations"
["primaryKey":protected]=>
string(2) "id"
["keyType":protected]=>
string(3) "int"
["incrementing"]=>
bool(true)
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array(0) {
}
["withCount":protected]=>
array(0) {
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bool(false)
["perPage":protected]=>
int(15)
["exists"]=>
bool(true)
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bool(false)
["escapeWhenCastingToString":protected]=>
bool(false)
["attributes":protected]=>
array(7) {
["id"]=>
int(1956)
["product_id"]=>
int(1956)
["locale"]=>
string(2) "pl"
["name"]=>
string(66) "Ceny transferowe – czy prawidłowo wykonałeś swoje obowiązki?"
["content"]=>
string(3931) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
31 stycznia 2024 roku to już ostatni moment na złożenie informacji TPR za rok 2023 i zweryfikowanie czy prawidłowo oceniliśmy swoje obowiązki dokumentacyjne oraz prawidłowo zaraportowaliśmy transakcje w informacji TPR.
Podczas szkolenia uczestnicy dowiedzą się jak identyfikować podmioty powiązane, w jaki sposób grupować transakcje na potrzeby sporządzenia dokumentacji cen transferowych oraz jak określać progi dokumentacyjne w transakcjach towarowych, usługowych oraz w szczególności w transakcjach finansowych.
Dodatkowo zostanie przedstawione w jaki sposób wypełnić, podpisać i złożyć nowy formularz TPR, kto jest do tego upoważniony oraz jakimi dokumentami powinny dysponować spółki żeby zrealizować obowiązki, jak poradzić sobie z najczęstszymi problemami związanymi z raportowaniem transakcji, w tym w szczególności jak wykazywać transakcje nietypowe, finansowe oraz ich wartości.
PROGRAM
Identyfikowanie podmiotów powiązanych
1. Identyfikowanie podmiotów powiązanych, rodzaje powiązań:
- Powiązania rodzinne
- Powiązania osobowe
- Powiązania poprzez wywieranie znaczącego wpływu
- Powiązania kapitałowe
- Powiązania właścicielskie
- Powiązania zarządcze
2. Case study
Progi dokumentacyjne
- Sposoby określania progów dokumentacyjnych.
- Transakcje objęte obowiązkiem sporządzenia dokumentacji – zasady grupowania i określania limitów poszczególnych rodzajów transakcji.
- Transakcje zwolnione z obowiązku sporządzania dokumentacji – transakcje niestanowiące przychodu lub kosztu podatkowego, transakcje pomiędzy podmiotami krajowymi
- Limity dla transakcji nietypowych (raje podatkowe, umowy spółki, umowy wspólnego przedsięwzięcia).
- Zwolnienie z obowiązku sporządzania analiz benchmarkingowych oraz dokumentacji cen transferowych.
Formularz TPR
- Formularz TP-R jako narzędzie do typowania podmiotów do kontroli – jak organy podatkowe mogą wykorzystywać dane zawarte w formularzu.
- Podmioty zobowiązane do złożenia TP-R – czy zwolnienie z obowiązku sporządzenia dokumentacji cen transferowych zwalnia również ze złożenia formularza TP-R?
- Jakie transakcje podlegają raportowaniu – jak prawidłowo określić limity transakcji oraz jak prawidłowo przeprowadzić grupowanie transakcji.
- Termin na złożenie informacji o cenach transferowych.
- Osoby odpowiedzialne za złożenie i podpisanie TP-R. Sankcje za niezłożenie/złożenie po terminie/ podanie nieprawdy w składanym formularzu.
- Dane zawarte w TP-R, a odpowiedzialność za rynkowość transakcji – ryzyko związane z brakiem lub niewłaściwym sporządzeniem analiz benchmarkingowych.
- Transakcje z rajami podatkowymi, a obowiązek złożenia TP-R.
- Problemy z wypełnieniem TP-R – odpowiedzi na pytania powstałe podczas wypełniania TP-R.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(760) "
Cena bez abonamentu:
199 PLN
Czas trwania:
4 godziny 2 minuty
Certyfikat:
TAK
Materiały:
Tak
"
}
["original":protected]=>
array(7) {
["id"]=>
int(1956)
["product_id"]=>
int(1956)
["locale"]=>
string(2) "pl"
["name"]=>
string(66) "Ceny transferowe – czy prawidłowo wykonałeś swoje obowiązki?"
["content"]=>
string(3931) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
31 stycznia 2024 roku to już ostatni moment na złożenie informacji TPR za rok 2023 i zweryfikowanie czy prawidłowo oceniliśmy swoje obowiązki dokumentacyjne oraz prawidłowo zaraportowaliśmy transakcje w informacji TPR.
Podczas szkolenia uczestnicy dowiedzą się jak identyfikować podmioty powiązane, w jaki sposób grupować transakcje na potrzeby sporządzenia dokumentacji cen transferowych oraz jak określać progi dokumentacyjne w transakcjach towarowych, usługowych oraz w szczególności w transakcjach finansowych.
Dodatkowo zostanie przedstawione w jaki sposób wypełnić, podpisać i złożyć nowy formularz TPR, kto jest do tego upoważniony oraz jakimi dokumentami powinny dysponować spółki żeby zrealizować obowiązki, jak poradzić sobie z najczęstszymi problemami związanymi z raportowaniem transakcji, w tym w szczególności jak wykazywać transakcje nietypowe, finansowe oraz ich wartości.
PROGRAM
Identyfikowanie podmiotów powiązanych
1. Identyfikowanie podmiotów powiązanych, rodzaje powiązań:
- Powiązania rodzinne
- Powiązania osobowe
- Powiązania poprzez wywieranie znaczącego wpływu
- Powiązania kapitałowe
- Powiązania właścicielskie
- Powiązania zarządcze
2. Case study
Progi dokumentacyjne
- Sposoby określania progów dokumentacyjnych.
- Transakcje objęte obowiązkiem sporządzenia dokumentacji – zasady grupowania i określania limitów poszczególnych rodzajów transakcji.
- Transakcje zwolnione z obowiązku sporządzania dokumentacji – transakcje niestanowiące przychodu lub kosztu podatkowego, transakcje pomiędzy podmiotami krajowymi
- Limity dla transakcji nietypowych (raje podatkowe, umowy spółki, umowy wspólnego przedsięwzięcia).
- Zwolnienie z obowiązku sporządzania analiz benchmarkingowych oraz dokumentacji cen transferowych.
Formularz TPR
- Formularz TP-R jako narzędzie do typowania podmiotów do kontroli – jak organy podatkowe mogą wykorzystywać dane zawarte w formularzu.
- Podmioty zobowiązane do złożenia TP-R – czy zwolnienie z obowiązku sporządzenia dokumentacji cen transferowych zwalnia również ze złożenia formularza TP-R?
- Jakie transakcje podlegają raportowaniu – jak prawidłowo określić limity transakcji oraz jak prawidłowo przeprowadzić grupowanie transakcji.
- Termin na złożenie informacji o cenach transferowych.
- Osoby odpowiedzialne za złożenie i podpisanie TP-R. Sankcje za niezłożenie/złożenie po terminie/ podanie nieprawdy w składanym formularzu.
- Dane zawarte w TP-R, a odpowiedzialność za rynkowość transakcji – ryzyko związane z brakiem lub niewłaściwym sporządzeniem analiz benchmarkingowych.
- Transakcje z rajami podatkowymi, a obowiązek złożenia TP-R.
- Problemy z wypełnieniem TP-R – odpowiedzi na pytania powstałe podczas wypełniania TP-R.
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
4 godziny 2 minuty
Certyfikat:
TAK
Materiały:
Tak
"
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"
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NULL
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array(1) {
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object(SCTeam\Products\Models\ProductTranslation)#2795 (30) {
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string(2) "id"
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["id"]=>
int(1924)
["product_id"]=>
int(1924)
["locale"]=>
string(2) "pl"
["name"]=>
string(150) "Estoński CIT – ukryte zyski i wydatki niezwiązane z działalnością w świetle najnowszych interpretacji oraz orzeczeń sądów administracyjnych"
["content"]=>
string(3642) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest kompleksowe przedstawienie rozliczenia podatkowego CIT w tzw. modelu Estońskim, z uwzględnieniem zmian w ramach tzw. Polskiego Ładu. Podczas szkolenia skupimy się na omówieniu praktycznego podejścia organów podatkowych do rozliczenia CIT estońskiego.
W trakcie szkolenia przedstawimy praktyczne aspekty związane z przejściem na model estoński, prawa i obowiązki podatnika oraz zasady opodatkowania. Wartością dodaną będą przykłady praktyczne rozliczenia oraz porównanie obciążeń podatkowych w modelu estońskim i „tradycyjnym” CIT / PIT.
PROGRAM
I. Model estoński (ryczałt) – uwagi ogólne, różnice pomiędzy modelem estońskim a tradycyjnym CIT
II. Podmioty uprawnione do ryczałtu – jakie warunki musi spełnić spółka i wspólnicy
III. Kto nie może skorzystać z modelu estońskiego?
IV. Podstawowe obowiązki i zasady w modelu estońskim
1) okres opodatkowania,
2) możliwość wyjścia,
3) zasady prowadzenia ksiąg i podziału zysku,
4) rok podatkowy,
5) deklaracja CIT-8E; zgłoszenie OSW-RD, zgłoszeni ZAW-RD).
V. Jak się przygotować na Estoński:
1) wstępna korekta,
2) wyodrębnienie zysków i strat z lat poprzednich,
3) wypłata zysku z lat poprzednich a model estoński,
4) rozliczenie straty z lat poprzednich,
5) ulgi, zwolnienia i odliczenia z lat poprzednich,
6) dochód z przekształcenia.
VI. Od czego zapłacimy podatek w modelu estońskim? Przedmiot i podstawa opodatkowania – przykłady praktyczne i NAJNOWSZE INTERPRETACJE
1. dochód z tytułu podzielonego zysku,
2. dochód zysku przeznaczonego na pokrycie strat,
3. dochód z tytułu ukrytych zysków – przykłady praktyczne; co może być ukrytym zyskiem?
4. dochód z tytułu wydatków niezwiązanych z działalnością gospodarczą podatnika,
5. dochód z tytułu zmiany wartości składników majątku w przypadku określonych działań restrukturyzacyjnych,
6. dochód z tytułu zysku netto a redystrybucja zysku,
7. dochód z tytułu nieujawnionych operacji gospodarczych.
VII. Stawki podatkowe w modelu estońskim i odliczenia u wspólnika – przykłady obliczenia efektywnej stawki opodatkowania
VIII. Case study – porównanie obciążeń podatkowych w modelu estońskim i „tradycyjnym” CIT / PIT
IX. Terminy zapłaty podatku oraz obowiązki sprawozdawcze (deklaracja podatkowa)
X. Kiedy stracimy prawo do modelu estońskiego; na co uważać?
XI. Wyjście z modelu estońskiego
XII. Co muszą wiedzieć wspólnicy? Praktyczne wskazówki
XIII. Wypełnianie deklaracji CIT-8E krok po kroku
"
["description"]=>
string(0) ""
["additional_info"]=>
string(761) "
Cena bez abonamentu:
199 PLN
Czas trwania:
4 godziny 54 minuty
Certyfikat:
TAK
Materiały:
Tak
"
}
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array(7) {
["id"]=>
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["locale"]=>
string(2) "pl"
["name"]=>
string(150) "Estoński CIT – ukryte zyski i wydatki niezwiązane z działalnością w świetle najnowszych interpretacji oraz orzeczeń sądów administracyjnych"
["content"]=>
string(3642) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest kompleksowe przedstawienie rozliczenia podatkowego CIT w tzw. modelu Estońskim, z uwzględnieniem zmian w ramach tzw. Polskiego Ładu. Podczas szkolenia skupimy się na omówieniu praktycznego podejścia organów podatkowych do rozliczenia CIT estońskiego.
W trakcie szkolenia przedstawimy praktyczne aspekty związane z przejściem na model estoński, prawa i obowiązki podatnika oraz zasady opodatkowania. Wartością dodaną będą przykłady praktyczne rozliczenia oraz porównanie obciążeń podatkowych w modelu estońskim i „tradycyjnym” CIT / PIT.
PROGRAM
I. Model estoński (ryczałt) – uwagi ogólne, różnice pomiędzy modelem estońskim a tradycyjnym CIT
II. Podmioty uprawnione do ryczałtu – jakie warunki musi spełnić spółka i wspólnicy
III. Kto nie może skorzystać z modelu estońskiego?
IV. Podstawowe obowiązki i zasady w modelu estońskim
1) okres opodatkowania,
2) możliwość wyjścia,
3) zasady prowadzenia ksiąg i podziału zysku,
4) rok podatkowy,
5) deklaracja CIT-8E; zgłoszenie OSW-RD, zgłoszeni ZAW-RD).
V. Jak się przygotować na Estoński:
1) wstępna korekta,
2) wyodrębnienie zysków i strat z lat poprzednich,
3) wypłata zysku z lat poprzednich a model estoński,
4) rozliczenie straty z lat poprzednich,
5) ulgi, zwolnienia i odliczenia z lat poprzednich,
6) dochód z przekształcenia.
VI. Od czego zapłacimy podatek w modelu estońskim? Przedmiot i podstawa opodatkowania – przykłady praktyczne i NAJNOWSZE INTERPRETACJE
1. dochód z tytułu podzielonego zysku,
2. dochód zysku przeznaczonego na pokrycie strat,
3. dochód z tytułu ukrytych zysków – przykłady praktyczne; co może być ukrytym zyskiem?
4. dochód z tytułu wydatków niezwiązanych z działalnością gospodarczą podatnika,
5. dochód z tytułu zmiany wartości składników majątku w przypadku określonych działań restrukturyzacyjnych,
6. dochód z tytułu zysku netto a redystrybucja zysku,
7. dochód z tytułu nieujawnionych operacji gospodarczych.
VII. Stawki podatkowe w modelu estońskim i odliczenia u wspólnika – przykłady obliczenia efektywnej stawki opodatkowania
VIII. Case study – porównanie obciążeń podatkowych w modelu estońskim i „tradycyjnym” CIT / PIT
IX. Terminy zapłaty podatku oraz obowiązki sprawozdawcze (deklaracja podatkowa)
X. Kiedy stracimy prawo do modelu estońskiego; na co uważać?
XI. Wyjście z modelu estońskiego
XII. Co muszą wiedzieć wspólnicy? Praktyczne wskazówki
XIII. Wypełnianie deklaracji CIT-8E krok po kroku
"
["description"]=>
string(0) ""
["additional_info"]=>
string(761) "
Cena bez abonamentu:
199 PLN
Czas trwania:
4 godziny 54 minuty
Certyfikat:
TAK
Materiały:
Tak
"
}
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}
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}
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}
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array(0) {
}
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NULL
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}
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}
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}
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}
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}
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bool(false)
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}
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array(0) {
}
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array(4) {
[0]=>
string(4) "name"
[1]=>
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string(15) "additional_info"
}
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array(1) {
[0]=>
string(1) "*"
}
}
}
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}
}
["touches":protected]=>
array(0) {
}
["timestamps"]=>
bool(true)
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array(0) {
}
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array(0) {
}
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array(0) {
}
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array(1) {
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string(2) "id"
}
["__metaData":protected]=>
NULL
["__wasCreatedEventFired":protected]=>
bool(false)
["__wasUpdatedEventFired":protected]=>
bool(false)
["__wasSavedEventFired":protected]=>
bool(false)
["translatedAttributes"]=>
array(4) {
[0]=>
string(4) "name"
[1]=>
string(7) "content"
[2]=>
string(11) "description"
[3]=>
string(15) "additional_info"
}
["revisionPresenter":protected]=>
string(44) "SCTeam\Products\Presenters\Revisions\Product"
["sortable":protected]=>
array(7) {
[0]=>
string(2) "id"
[1]=>
string(4) "slug"
[2]=>
string(5) "price"
[3]=>
string(9) "starts_at"
[4]=>
string(4) "type"
[5]=>
string(15) "date_of_publish"
[6]=>
string(32) "clickMeetingConference.starts_at"
}
["metaTable":protected]=>
string(13) "products_meta"
["forceDeleting":protected]=>
bool(false)
["defaultLocale":protected]=>
NULL
["mediaConversions"]=>
array(0) {
}
["mediaCollections"]=>
array(0) {
}
["deletePreservingMedia":protected]=>
bool(false)
["unAttachedMediaLibraryItems":protected]=>
array(0) {
}
["scoutMetadata":protected]=>
array(0) {
}
["translationModel"]=>
string(41) "SCTeam\Products\Models\ProductTranslation"
}
}
["escapeWhenCastingToString":protected]=>
bool(false)
}
["perPage":protected]=>
int(12)
["currentPage":protected]=>
int(17)
["path":protected]=>
string(77) "https://akademialtca.pl/katalog/podatki-prawo-rachunkowosc/szkolenia-nagrania"
["query":protected]=>
array(0) {
}
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NULL
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string(4) "page"
["onEachSide"]=>
int(3)
["options":protected]=>
array(2) {
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string(77) "https://akademialtca.pl/katalog/podatki-prawo-rachunkowosc/szkolenia-nagrania"
["pageName"]=>
string(4) "page"
}
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int(493)
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}
Znaleziono 493 szkoleń
