🔥 Pobierz aplikację Akademii LTCA 🔥 Wybierz:
Szkolenia nagrania
Podatki, prawo i rachunkowość
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array(0) {
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array(0) {
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string(10) "first_name"
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string(16) "allow_newsletter"
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string(11) "facebook_id"
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string(9) "google_id"
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array(5) {
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string(2) "id"
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string(10) "first_name"
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string(9) "last_name"
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string(10) "created_at"
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bool(false)
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["content"]=>
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CEL SZKOLENIA
Jest to kontynuacja szkolenia poświęconego podstawowym zagadnieniom podatku VAT.
Szkolenie jest przeznaczone 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.
PROGRAM
A. Odliczenie VAT
1. Zasady korzystania z prawa do odliczenia
2. Znaczenie wyroków TSUE
3. Przesłanki negatywne
4. Terminy skorzystania z prawa do odliczenia
B. Stawki VAT
1. Stawki opodatkowania przewidziane ustawą
2. Zasada wyjątkowości stosowania stawek obniżonych, wybrane problemy praktyczne
3. Zwolnienia przedmiotowe, wybrane zagadnienia i najczęstsze wątpliwości podatników:
a. Sprzedaż nieruchomości,
b. Naje na cele mieszkaniowe dla pracowników,
c. Incydentalne Pożyczki,
d. Usługi około-ubezpieczeniowe,
4. Znaczenie WIS oraz interpretacji indywidualnych
C. Rejestracja VAT:
1. Zasady dokonywania zgłoszenia rejestracyjnego,
a) zakres i znaczenie dokumentacji,
b) rejestracja „wsteczna”
c) prawo do odliczenia z tytułu zakupów dokonywanych przed rejestracją
2. Zwolnienie podmiotowe, kogo dotyczy i na jakich zasadach
D. Raportowanie JPK w pigułce:
1. Oznaczenia części ewidencyjnej sprzedaży:
a. zasady stosowania oznaczeń GTU 01-13
b. zasady stosowania oznaczeń procedur
2. Oznaczenia części ewidencyjnej zakupów
3. Skutki nieprawidłowości
4. Zasady sporządzania tzw. czynnego żalu
E. Sankcje VAT:
1. Domiar podatku
2. Uwolnienie się od odpowiedzialności:
a. znaczenie należytej staranności,
b. biała lista podatników,
c. split payment
"
["description"]=>
string(0) ""
["additional_info"]=>
string(760) "
Cena bez abonamentu:
199 PLN
Czas trwania:
2 godziny 58 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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["content"]=>
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Jest to kontynuacja szkolenia poświęconego podstawowym zagadnieniom podatku VAT.
Szkolenie jest przeznaczone 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.
PROGRAM
A. Odliczenie VAT
1. Zasady korzystania z prawa do odliczenia
2. Znaczenie wyroków TSUE
3. Przesłanki negatywne
4. Terminy skorzystania z prawa do odliczenia
B. Stawki VAT
1. Stawki opodatkowania przewidziane ustawą
2. Zasada wyjątkowości stosowania stawek obniżonych, wybrane problemy praktyczne
3. Zwolnienia przedmiotowe, wybrane zagadnienia i najczęstsze wątpliwości podatników:
a. Sprzedaż nieruchomości,
b. Naje na cele mieszkaniowe dla pracowników,
c. Incydentalne Pożyczki,
d. Usługi około-ubezpieczeniowe,
4. Znaczenie WIS oraz interpretacji indywidualnych
C. Rejestracja VAT:
1. Zasady dokonywania zgłoszenia rejestracyjnego,
a) zakres i znaczenie dokumentacji,
b) rejestracja „wsteczna”
c) prawo do odliczenia z tytułu zakupów dokonywanych przed rejestracją
2. Zwolnienie podmiotowe, kogo dotyczy i na jakich zasadach
D. Raportowanie JPK w pigułce:
1. Oznaczenia części ewidencyjnej sprzedaży:
a. zasady stosowania oznaczeń GTU 01-13
b. zasady stosowania oznaczeń procedur
2. Oznaczenia części ewidencyjnej zakupów
3. Skutki nieprawidłowości
4. Zasady sporządzania tzw. czynnego żalu
E. Sankcje VAT:
1. Domiar podatku
2. Uwolnienie się od odpowiedzialności:
a. znaczenie należytej staranności,
b. biała lista podatników,
c. split payment
"
["description"]=>
string(0) ""
["additional_info"]=>
string(760) "
Cena bez abonamentu:
199 PLN
Czas trwania:
2 godziny 58 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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}
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}
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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"
}
[1]=>
object(App\Models\Product)#3130 (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(2123)
["slug"]=>
string(59) "nie-bojmy-sie-rozliczac-ulg-zwiazanych-z-innowacyjnoscia163"
["price"]=>
string(1) "0"
["tax_id"]=>
int(1)
["type"]=>
int(3)
["deleted_at"]=>
NULL
["created_at"]=>
string(19) "2024-03-05 14:49:48"
["updated_at"]=>
string(19) "2024-04-08 11:11:01"
["subscription_id"]=>
NULL
["room_id"]=>
NULL
["promotional_price"]=>
NULL
["promotional_price_starts_at"]=>
NULL
["promotional_price_ends_at"]=>
NULL
["starts_at"]=>
NULL
["related_product_ids"]=>
NULL
["date_of_publish"]=>
string(19) "2024-03-05 14:48:00"
["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) {
["id"]=>
int(2123)
["slug"]=>
string(59) "nie-bojmy-sie-rozliczac-ulg-zwiazanych-z-innowacyjnoscia163"
["price"]=>
string(1) "0"
["tax_id"]=>
int(1)
["type"]=>
int(3)
["deleted_at"]=>
NULL
["created_at"]=>
string(19) "2024-03-05 14:49:48"
["updated_at"]=>
string(19) "2024-04-08 11:11:01"
["subscription_id"]=>
NULL
["room_id"]=>
NULL
["promotional_price"]=>
NULL
["promotional_price_starts_at"]=>
NULL
["promotional_price_ends_at"]=>
NULL
["starts_at"]=>
NULL
["related_product_ids"]=>
NULL
["date_of_publish"]=>
string(19) "2024-03-05 14:48:00"
["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)
}
["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"
["promotional_price_ends_at"]=>
string(8) "datetime"
["starts_at"]=>
string(8) "datetime"
["finish_at"]=>
string(8) "datetime"
["related_product_ids"]=>
string(5) "array"
["date_of_publish"]=>
string(8) "datetime"
["published_to"]=>
string(8) "datetime"
["workshop_days"]=>
string(5) "array"
["mobile_app_only"]=>
string(7) "boolean"
["deleted_at"]=>
string(8) "datetime"
}
["classCastCache":protected]=>
array(0) {
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string(3) "int"
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string(33) "SCTeam\Products\Enums\ProductType"
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string(8) "datetime"
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NULL
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array(0) {
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string(9) "google_id"
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NULL
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array(1) {
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object(SCTeam\Products\Models\ProductTranslation)#2822 (30) {
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string(5) "pgsql"
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string(20) "product_translations"
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string(2) "id"
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string(3) "int"
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bool(true)
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array(7) {
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int(2123)
["product_id"]=>
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["locale"]=>
string(2) "pl"
["name"]=>
string(62) "Nie bójmy się rozliczać ulg związanych z innowacyjnością"
["content"]=>
string(4800) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Szkolenie dedykowane ulgom i odliczeniom podatkowym w podatkach dochodowych, związanych z innowacyjnością.
Szkolenie skupiać się będzie nie tyle na zasadach stosowania ulgi, ale przede wszystkim na korzyściach i realnym przykładach działań umożliwiających jej wykorzystanie w danej branży. Skupimy się zatem nie na samych przepisach, ale na aspektach praktycznych, w tym rodzajach działań jakie każda firma może podejmować.
Stosowanie ulg jest coraz powszechniejsze, niemniej wiele firm wciąż nie jest świadoma możliwości skorzystania z preferencji, błędnie uważa ze ulga jej nie przysługuje lub ma obawy przed rozliczeniem ulgi. Z tych możemy jednak korzystać, nawet jak mamy stratę.
Dodatkowo ich zastosowanie może przynieść dalsze korzyści związane z poprawą płynności finansowej na skutek ograniczenia bądź zaniechania opłacania zaliczek na podatek dochodowy.
O tych wszystkich aspektach oraz o podejściu organów podatkowych i sądów administracyjnych opowiemy podczas szkolenia.
PROGRAM
1. Dlaczego w ogóle mówimy o ulgach: skuteczne obniżenie podatku przy rozliczeniu rocznym oraz wpływ dokonanego odliczenia na rozliczenia na bieżący rok, czy korzyści nadpłaty, zwrotu, czy ograniczenia poboru zaliczek
2. Ulga na działalność badawczo-rozwojową:
a. Podstawy stosowania
b. Prace rozwojowe najczęstszym rodzajem działań pozwalających na stosowanie ulgi
c. Przykłady działań rozwojowych dla wybranych branż:
i. IT,
ii. Budowlanka,
iii. Produkcja,
iv. Dystrybucja,
v. Inne
vi. Przykłady działań jakie mogą budzić wątpliwości
d. Rodzaje kosztów kwalifikowanych – jak je prawidłowo zidentyfikować
e. Koszty pracownicze jako największy składnik ulgi i aktualne rozbieżności wykładnicze
f. Zasady Rozliczenia ulgi i przykłady korzyści na liczbach
g. Odliczenie a strata
h. Ulga na innowacyjnych pracowników – co to i jakie ma dla mnie znaczenie?
3. Ulga na prototyp (produkcje próbną i wprowadzenie na rynek nowego produktu):
a. Zasady stosowani ulgi,
b. Istota produkcji próbnej i kosztów z nią związanych
c. Istota wprowadzenia na rynek nowego produktu i kosztów z tym związanych,
4. Ulga na robotyzację:
a. Zasady stosowani ulgi,
b. Koszty robotyzacji możliwe do rozliczenia,
c. Definicja robota przemysłowego oraz maszyn i urządzeń peryferyjnych,
d. Znaczenie specyfikacji technicznej robota przemysłowego,
5. Ulga na ekspansję produktową (inaczej: prowzrostowa)
a. Zasady stosowani ulgi, znaczenie zwiększenia przychodów ze sprzedaży,
b. Rodzaje kosztów możliwych do odliczenia wraz z omówieniem,
"
["description"]=>
string(0) ""
["additional_info"]=>
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Cena bez abonamentu:
0 PLN
Czas trwania:
2 godziny 21 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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["name"]=>
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["content"]=>
string(4800) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Szkolenie dedykowane ulgom i odliczeniom podatkowym w podatkach dochodowych, związanych z innowacyjnością.
Szkolenie skupiać się będzie nie tyle na zasadach stosowania ulgi, ale przede wszystkim na korzyściach i realnym przykładach działań umożliwiających jej wykorzystanie w danej branży. Skupimy się zatem nie na samych przepisach, ale na aspektach praktycznych, w tym rodzajach działań jakie każda firma może podejmować.
Stosowanie ulg jest coraz powszechniejsze, niemniej wiele firm wciąż nie jest świadoma możliwości skorzystania z preferencji, błędnie uważa ze ulga jej nie przysługuje lub ma obawy przed rozliczeniem ulgi. Z tych możemy jednak korzystać, nawet jak mamy stratę.
Dodatkowo ich zastosowanie może przynieść dalsze korzyści związane z poprawą płynności finansowej na skutek ograniczenia bądź zaniechania opłacania zaliczek na podatek dochodowy.
O tych wszystkich aspektach oraz o podejściu organów podatkowych i sądów administracyjnych opowiemy podczas szkolenia.
PROGRAM
1. Dlaczego w ogóle mówimy o ulgach: skuteczne obniżenie podatku przy rozliczeniu rocznym oraz wpływ dokonanego odliczenia na rozliczenia na bieżący rok, czy korzyści nadpłaty, zwrotu, czy ograniczenia poboru zaliczek
2. Ulga na działalność badawczo-rozwojową:
a. Podstawy stosowania
b. Prace rozwojowe najczęstszym rodzajem działań pozwalających na stosowanie ulgi
c. Przykłady działań rozwojowych dla wybranych branż:
i. IT,
ii. Budowlanka,
iii. Produkcja,
iv. Dystrybucja,
v. Inne
vi. Przykłady działań jakie mogą budzić wątpliwości
d. Rodzaje kosztów kwalifikowanych – jak je prawidłowo zidentyfikować
e. Koszty pracownicze jako największy składnik ulgi i aktualne rozbieżności wykładnicze
f. Zasady Rozliczenia ulgi i przykłady korzyści na liczbach
g. Odliczenie a strata
h. Ulga na innowacyjnych pracowników – co to i jakie ma dla mnie znaczenie?
3. Ulga na prototyp (produkcje próbną i wprowadzenie na rynek nowego produktu):
a. Zasady stosowani ulgi,
b. Istota produkcji próbnej i kosztów z nią związanych
c. Istota wprowadzenia na rynek nowego produktu i kosztów z tym związanych,
4. Ulga na robotyzację:
a. Zasady stosowani ulgi,
b. Koszty robotyzacji możliwe do rozliczenia,
c. Definicja robota przemysłowego oraz maszyn i urządzeń peryferyjnych,
d. Znaczenie specyfikacji technicznej robota przemysłowego,
5. Ulga na ekspansję produktową (inaczej: prowzrostowa)
a. Zasady stosowani ulgi, znaczenie zwiększenia przychodów ze sprzedaży,
b. Rodzaje kosztów możliwych do odliczenia wraz z omówieniem,
"
["description"]=>
string(0) ""
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string(758) "
Cena bez abonamentu:
0 PLN
Czas trwania:
2 godziny 21 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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}
["revisionPresenter":protected]=>
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["sortable":protected]=>
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[4]=>
string(4) "type"
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[6]=>
string(32) "clickMeetingConference.starts_at"
}
["metaTable":protected]=>
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NULL
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array(0) {
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}
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["scoutMetadata":protected]=>
array(0) {
}
["translationModel"]=>
string(41) "SCTeam\Products\Models\ProductTranslation"
}
[2]=>
object(App\Models\Product)#3129 (46) {
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string(2) "id"
["keyType":protected]=>
string(3) "int"
["incrementing"]=>
bool(true)
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string(10) "attributes"
}
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int(15)
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array(28) {
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int(2088)
["slug"]=>
string(52) "a-moze-kantor-prowadzenie-dzialalnosci-kantorowej638"
["price"]=>
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["tax_id"]=>
int(1)
["type"]=>
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["deleted_at"]=>
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["created_at"]=>
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["updated_at"]=>
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["subscription_id"]=>
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["starts_at"]=>
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["date_of_publish"]=>
string(19) "2024-02-27 10:44:00"
["is_visible"]=>
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NULL
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NULL
["only_with_subscription"]=>
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["external_link"]=>
NULL
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NULL
["statute"]=>
int(0)
["require_admin_confirmation"]=>
bool(false)
["mobile_app_only"]=>
bool(false)
}
["original":protected]=>
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int(2088)
["slug"]=>
string(52) "a-moze-kantor-prowadzenie-dzialalnosci-kantorowej638"
["price"]=>
string(3) "199"
["tax_id"]=>
int(1)
["type"]=>
int(3)
["deleted_at"]=>
NULL
["created_at"]=>
string(19) "2024-02-27 11:13:41"
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["subscription_id"]=>
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["room_id"]=>
NULL
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NULL
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string(19) "2024-02-27 10:44:00"
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NULL
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int(0)
["require_admin_confirmation"]=>
bool(false)
["mobile_app_only"]=>
bool(false)
}
["changes":protected]=>
array(0) {
}
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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(8) "datetime"
["workshop_days"]=>
string(5) "array"
["mobile_app_only"]=>
string(7) "boolean"
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string(8) "datetime"
}
["classCastCache":protected]=>
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}
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array(0) {
}
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array(0) {
}
["dateFormat":protected]=>
NULL
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array(3) {
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string(9) "image_url"
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array(3) {
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string(16) "createdWithMetas"
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}
["relations":protected]=>
array(5) {
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object(Illuminate\Database\Eloquent\Collection)#3114 (2) {
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array(1) {
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object(SCTeam\Products\Models\ProductCategory)#3069 (34) {
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string(5) "pgsql"
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string(1875) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Obecnie prowadzenie kantoru jest działalnością gospodarczą niewymagająca uzyskania zezwolenia dewizowego, co powoduje większą przystępność tej formy aktywności zarobkowej przedsiębiorców. Koniecznym jest jednak w tym przypadku uzyskanie wpisu do rejestru działalności kantorowej prowadzonego przez Prezesa NBP. Z uwagi na dokonywany w kantorze obrót walutą obcą działalność ta odznacza się istotną specyfiką. O tym na czym specyfika ta polega oraz jakie warunki powinien spełniać przedsiębiorca, który chce prowadzić kantor opowie dr Marta Skowrońska doradca podatkowy. Szkolenie będzie także obejmowało kwestie związane z opodatkowaniem działalności kantorowej oraz obowiązki prowadzącego kantor w zakresie ustawy AML.
PROGRAM
1. Podstawy prawne prowadzenia działalności kantorowej w Polsce (prawo dewizowe, prawo przedsiębiorców).
2. Pojęcie działalności kantorowej i wartości dewizowych.
3. Warunki prowadzenia działalności kantorowej (warunki formalne, osobowe, techniczno-organizacyjne).
4. Zawieszenie i zakaz wykonywania działalności kantorowej.
5. Opodatkowanie działalności kantorowej (podatek dochodowy, VAT).
6. Prowadzenie kantoru a ustawa AML.
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
2 godziny 40 minut
Certyfikat:
TAK
Materiały:
Tak
"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Obecnie prowadzenie kantoru jest działalnością gospodarczą niewymagająca uzyskania zezwolenia dewizowego, co powoduje większą przystępność tej formy aktywności zarobkowej przedsiębiorców. Koniecznym jest jednak w tym przypadku uzyskanie wpisu do rejestru działalności kantorowej prowadzonego przez Prezesa NBP. Z uwagi na dokonywany w kantorze obrót walutą obcą działalność ta odznacza się istotną specyfiką. O tym na czym specyfika ta polega oraz jakie warunki powinien spełniać przedsiębiorca, który chce prowadzić kantor opowie dr Marta Skowrońska doradca podatkowy. Szkolenie będzie także obejmowało kwestie związane z opodatkowaniem działalności kantorowej oraz obowiązki prowadzącego kantor w zakresie ustawy AML.
PROGRAM
1. Podstawy prawne prowadzenia działalności kantorowej w Polsce (prawo dewizowe, prawo przedsiębiorców).
2. Pojęcie działalności kantorowej i wartości dewizowych.
3. Warunki prowadzenia działalności kantorowej (warunki formalne, osobowe, techniczno-organizacyjne).
4. Zawieszenie i zakaz wykonywania działalności kantorowej.
5. Opodatkowanie działalności kantorowej (podatek dochodowy, VAT).
6. Prowadzenie kantoru a ustawa AML.
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
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TAK
Materiały:
Tak
"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem spotkania jest omówienie najważniejszych kwestii podatkowych w branży nieruchomości, zarówno z perspektywy wyboru optymalnej formy prowadzenia działalności, jak i skutków podatkowych.
Podczas szkolenia omówione zostaną zasady opodatkowania transakcji takich jak m.in:
• Sprzedaż i zakup nieruchomości
• Wynajem i dzierżawa nieruchomości
• Zamiana nieruchomości
• Tzw. „flipy”
W ramach szkolenia, skupimy się przede wszystkim na podatkach dochodowych i podatku VAT, niemniej omówione zostaną również konsekwencje na gruncie m.in. podatku od nieruchomości oraz podatku od czynności cywilnoprawnych.
Skutku podatkowe zostaną przedstawione zarówno z perspektywy przedsiębiorców, jak i osób fizycznych nieprowadzących działalności gospodarczej.
PROGRAM
1. Sprzedaż i zakup nieruchomości
PIT / CIT:
a. Sprzedaż nieruchomości – prywatnie, czy w ramach działalności?
b. Kiedy zakup i sprzedaż nieruchomościami mogą przesądzać o prowadzonej działalności gospodarczej?
c. Przesłanki zwolnienia od opodatkowania: sprzedaż po 5 latach
d. Sprzedaż przed upływem okresu 5 lat a cele mieszkaniowe – wątpliwości interpretacyjne i przegląd stanowisk praktycznych
e. Jak obliczyć przychody i koszty ze sprzedaży
f. Zakup nieruchomości a zakaz amortyzacji budynków i lokali mieszkalnych.
VAT:
a. Definicja podatnika a obrót nieruchomościami – kiedy działalność?
b. Dostawa nieruchomości zasady opodatkowania (grunty, budynki, budowle, obiekty budowlane i prawa do lokalu)
c. Zwolnienie z opodatkowania – kiedy dobrowolne, a kiedy obowiązkowe – problemy praktyczne związane z pierwszym zasiedleniem i nie tylko
d. Kiedy zastosujemy stawkę 23 % a kiedy 8 % (znaczenie Polskiej Klasyfikacji Obiektów Budowlanych) – co z garażami i obiektami infrastruktury?
e. Korekta podatku naliczonego przy sprzedaży nieruchomości (tzw. korekta 10 letnia)
PCC:
a. Zasady opodatkowania podatkiem od czynności cywilnoprawnych
b. Transakcje niepodlegające PCC
c. Kiedy nie zapłacimy PCC?
d. Zmiany w PCC od 2023 r.
Podatek od nieruchomości:
a. Zasady poboru podatku.
b. Wysokość stawek podatku i zmiany 2024 r.
c. Problemy praktyczne związane z prawidłową klasyfikacją nieruchomości.
2. Najem i dzierżawa nieruchomości
PIT/ CIT:
a. Najem prywatny czy firmowy – aspekty podatkowe.
b. Kiedy najem będzie działalnością gospodarczą?
c. Wynajem nieruchomości – zasady rozpoznawania przychodów i kosztów podatkowych
d. Co może być kosztem przy najmie?
e. Zmiany w opodatkowaniu najmu prywatnego od 2023 r.
VAT:
a. Kiedy wynajem to działalność gospodarcza na gruncie VAT
b. Fakturowanie i fiskalizacja
c. Co z prawem do odliczenia VAT?
d. Refakturowanie mediów – zasady i problemy
3. Flipy a podatki
a. Jak rozliczać tzw. flipy na gruncie podatkowym - przychody i koszty uzyskania przychodów przy flipach?
4. Optymalna podatkowo forma prowadzenia biznesu dla pośredników, deweloperów oraz fliperów
a. Działalność gospodarcza na podatku liniowym, skali podatkowej i ryczałcie – wady i zalety tych formy opodatkowania, ryzyka i odpowiedzialność
b. Spółka z o.o. – zasady funkcjonowania, wady i zalety, w tym spółka z o.o. na 9% CIT oraz na „modelu estońskim”
c. Spółki osobowe (cywilna, jawna, komandytowa i komandytowo – akcyjna) – zasady funkcjonowania, wady i zalety tych form prowadzenia działalności, zasady opodatkowania
d. Fundacja rodzinna – aspekty podatkowe
5. 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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["name"]=>
string(42) "PODATKOWE ASPEKTY OBROTU NIERUCHOMOŚCIAMI"
["content"]=>
string(6298) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem spotkania jest omówienie najważniejszych kwestii podatkowych w branży nieruchomości, zarówno z perspektywy wyboru optymalnej formy prowadzenia działalności, jak i skutków podatkowych.
Podczas szkolenia omówione zostaną zasady opodatkowania transakcji takich jak m.in:
• Sprzedaż i zakup nieruchomości
• Wynajem i dzierżawa nieruchomości
• Zamiana nieruchomości
• Tzw. „flipy”
W ramach szkolenia, skupimy się przede wszystkim na podatkach dochodowych i podatku VAT, niemniej omówione zostaną również konsekwencje na gruncie m.in. podatku od nieruchomości oraz podatku od czynności cywilnoprawnych.
Skutku podatkowe zostaną przedstawione zarówno z perspektywy przedsiębiorców, jak i osób fizycznych nieprowadzących działalności gospodarczej.
PROGRAM
1. Sprzedaż i zakup nieruchomości
PIT / CIT:
a. Sprzedaż nieruchomości – prywatnie, czy w ramach działalności?
b. Kiedy zakup i sprzedaż nieruchomościami mogą przesądzać o prowadzonej działalności gospodarczej?
c. Przesłanki zwolnienia od opodatkowania: sprzedaż po 5 latach
d. Sprzedaż przed upływem okresu 5 lat a cele mieszkaniowe – wątpliwości interpretacyjne i przegląd stanowisk praktycznych
e. Jak obliczyć przychody i koszty ze sprzedaży
f. Zakup nieruchomości a zakaz amortyzacji budynków i lokali mieszkalnych.
VAT:
a. Definicja podatnika a obrót nieruchomościami – kiedy działalność?
b. Dostawa nieruchomości zasady opodatkowania (grunty, budynki, budowle, obiekty budowlane i prawa do lokalu)
c. Zwolnienie z opodatkowania – kiedy dobrowolne, a kiedy obowiązkowe – problemy praktyczne związane z pierwszym zasiedleniem i nie tylko
d. Kiedy zastosujemy stawkę 23 % a kiedy 8 % (znaczenie Polskiej Klasyfikacji Obiektów Budowlanych) – co z garażami i obiektami infrastruktury?
e. Korekta podatku naliczonego przy sprzedaży nieruchomości (tzw. korekta 10 letnia)
PCC:
a. Zasady opodatkowania podatkiem od czynności cywilnoprawnych
b. Transakcje niepodlegające PCC
c. Kiedy nie zapłacimy PCC?
d. Zmiany w PCC od 2023 r.
Podatek od nieruchomości:
a. Zasady poboru podatku.
b. Wysokość stawek podatku i zmiany 2024 r.
c. Problemy praktyczne związane z prawidłową klasyfikacją nieruchomości.
2. Najem i dzierżawa nieruchomości
PIT/ CIT:
a. Najem prywatny czy firmowy – aspekty podatkowe.
b. Kiedy najem będzie działalnością gospodarczą?
c. Wynajem nieruchomości – zasady rozpoznawania przychodów i kosztów podatkowych
d. Co może być kosztem przy najmie?
e. Zmiany w opodatkowaniu najmu prywatnego od 2023 r.
VAT:
a. Kiedy wynajem to działalność gospodarcza na gruncie VAT
b. Fakturowanie i fiskalizacja
c. Co z prawem do odliczenia VAT?
d. Refakturowanie mediów – zasady i problemy
3. Flipy a podatki
a. Jak rozliczać tzw. flipy na gruncie podatkowym - przychody i koszty uzyskania przychodów przy flipach?
4. Optymalna podatkowo forma prowadzenia biznesu dla pośredników, deweloperów oraz fliperów
a. Działalność gospodarcza na podatku liniowym, skali podatkowej i ryczałcie – wady i zalety tych formy opodatkowania, ryzyka i odpowiedzialność
b. Spółka z o.o. – zasady funkcjonowania, wady i zalety, w tym spółka z o.o. na 9% CIT oraz na „modelu estońskim”
c. Spółki osobowe (cywilna, jawna, komandytowa i komandytowo – akcyjna) – zasady funkcjonowania, wady i zalety tych form prowadzenia działalności, zasady opodatkowania
d. Fundacja rodzinna – aspekty podatkowe
5. Dyskusja
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
4 godziny 13 minut
Certyfikat:
TAK
Materiały:
Tak
"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
W trakcie szkolenia zostaną przedstawione najważniejsze informacje dotyczące umów o pracę, umów pożyczek i umów najmu w spółkach prawa handlowego. Umowy te mogą być zawierane zarówno ze wspólnikami, jak i z osobami spoza grona wspólników. Stronami ww. umów mogą być także członkowie organów spółki. Zawieranie umów w spółkach prawa handlowego może wymagać uzyskania zgody odpowiedniego organu. Każda z umów, które zostanie omówiona na szkoleniu, wywołuje określone skutki prawne, podatkowe i w stosunku do ZUS. Te skutki występują zarówno po stronie spółki, jak i stron umów zawieranych przez spółkę.
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1. Zawieranie umów w spółkach prawa handlowego
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b. Strony umowy najmu
c. Warunki umowy najmu
d. Zawieranie umów najmu w praktyce funkcjonowania spółek prawa handlowego
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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
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Materiały:
Tak
"
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["name"]=>
string(88) "Podsumowanie roku 2023 w cenach transferowych – jakie działania podjąć na rok 2024?"
["content"]=>
string(6329) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przedstawienie uczestnikom zmian oraz najczęstszych problemów podatników sporządzających dokumentację cen transferowych. Podczas szkolenia podsumujemy zmiany wprowadzone w roku 2023, jak również przedstawimy najczęstsze problemy w określaniu obowiązków dokumentacyjnych, które spotkały spółki w związku z prawidłowym wypełnieniem obowiązków w roku 2023.
PROGRAM
1. Podsumowanie zmian w roku 2023
a) Likwidacja oświadczenia o sporządzeniu dokumentacji cen transferowych
b) Wydłużenie terminu na sporządzenie lokalnej dokumentacji cen transferowych oraz informacji o cenach transferowych.
c) Nowe zwolnienie z obowiązku sporządzenia lokalnej dokumentacji (refaktury, safe harbours, mikro i mali przedsiębiorcy)
d) Zmiana sankcji w kodeksie karnoskarbowym
e) Pozostałe propozycje zmian
f) Nowy formularz TPR (raportowanie refaktur, zwolnień, korekt, restrukturyzacji)
2. Najczęstsze błędy w sporządzaniu dokumentacji cen transferowych – jak przygotować się na nowy rok z cenami?
a) Najczęstsze błędy podatników przy sporządzaniu dokumentacji cen transferowych.
b) Dokumentacja lokalna – na co zwrócić szczególną uwagę przy jej sporządzaniu.
c) Transakcje najczęściej kontrolowane przez organy podatkowe – jak przygotować się do kontroli transakcji.
d) „Cykl życia” cen transferowych – jak zabezpieczyć transakcje w trakcie roku podatkowego
3. Korekty cen transferowych
a) Czym są korekty cen transferowych i jak mogą pomóc „urynkowić” transakcję?
b) Dlaczego najczęściej korekt dokonujemy na koniec roku podatkowego?
c) Przesłanki dokonania korekty cen transferowych?
d) Wady i zalety dokonywania korekt?
e) Korekta cen transferowych fakturą, notą z VAT, czy bez VAT?
f) Najnowsze interpretacje w sprawie korekt cen transferowych.
4. Recharakteryzacja transakcji lub jej pominięcie – nowe narzędzia w rękach organów podatkowych
a) Kiedy organy podatkowe mogą dokonać recharakteryzacji lub pominięcia transakcji?
b) Konsekwencje dla podatników
c) Jak zabezpieczyć się przed kwestionowaniem transakcji na przyszłość?
5. Ocena obowiązku dokumentacyjnego – jak prawidłowo określić swoje obowiązki w zakresie cen transferowych
a) Analiza powiązań, jak wytypować podmioty powiązane – przykłady
• Powiązania rodzinne
• Powiązania osobowe
• Powiązania poprzez wywieranie znaczącego wpływu
• Powiązania kapitałowe
• Powiązania właścicielskie
• Powiązania zarządcze
b) Analiza limitów i grupowanie transakcji
• czym są transakcje jednorodne?
• jak liczyć limity dla typowych transakcji usługowych, towarowych?
• jak określić limit dla transakcji finansowych (pożyczki, cashpooling, linie kredytowe, gwarancje, poręczenia)?
• jak określić limity dla innych transakcji (aporty, transakcje kapitałowe)?
• jak określić limity dla transakcji ubezpieczeniowych?
6. Zwolnienia z obowiązku sporządzenia dokumentacji
a) Podmioty zwolnione z obowiązku sporządzenia dokumentacji cen transferowych, jakie warunki należy spełnić?
b) Transakcje zwolnione z obowiązku sporządzania dokumentacji
c) Uproszczenia w stosowaniu cen transferowych, rodzaje uproszczeń i obowiązek raportowania schematów podatkowych
7. Sankcje
a) Sankcje podatkowe
b) Sankcje karnoskarbowe
"
["description"]=>
string(0) ""
["additional_info"]=>
string(760) "
Cena bez abonamentu:
199 PLN
Czas trwania:
4 godziny 4 minuty
Certyfikat:
TAK
Materiały:
Tak
"
}
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["content"]=>
string(6329) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przedstawienie uczestnikom zmian oraz najczęstszych problemów podatników sporządzających dokumentację cen transferowych. Podczas szkolenia podsumujemy zmiany wprowadzone w roku 2023, jak również przedstawimy najczęstsze problemy w określaniu obowiązków dokumentacyjnych, które spotkały spółki w związku z prawidłowym wypełnieniem obowiązków w roku 2023.
PROGRAM
1. Podsumowanie zmian w roku 2023
a) Likwidacja oświadczenia o sporządzeniu dokumentacji cen transferowych
b) Wydłużenie terminu na sporządzenie lokalnej dokumentacji cen transferowych oraz informacji o cenach transferowych.
c) Nowe zwolnienie z obowiązku sporządzenia lokalnej dokumentacji (refaktury, safe harbours, mikro i mali przedsiębiorcy)
d) Zmiana sankcji w kodeksie karnoskarbowym
e) Pozostałe propozycje zmian
f) Nowy formularz TPR (raportowanie refaktur, zwolnień, korekt, restrukturyzacji)
2. Najczęstsze błędy w sporządzaniu dokumentacji cen transferowych – jak przygotować się na nowy rok z cenami?
a) Najczęstsze błędy podatników przy sporządzaniu dokumentacji cen transferowych.
b) Dokumentacja lokalna – na co zwrócić szczególną uwagę przy jej sporządzaniu.
c) Transakcje najczęściej kontrolowane przez organy podatkowe – jak przygotować się do kontroli transakcji.
d) „Cykl życia” cen transferowych – jak zabezpieczyć transakcje w trakcie roku podatkowego
3. Korekty cen transferowych
a) Czym są korekty cen transferowych i jak mogą pomóc „urynkowić” transakcję?
b) Dlaczego najczęściej korekt dokonujemy na koniec roku podatkowego?
c) Przesłanki dokonania korekty cen transferowych?
d) Wady i zalety dokonywania korekt?
e) Korekta cen transferowych fakturą, notą z VAT, czy bez VAT?
f) Najnowsze interpretacje w sprawie korekt cen transferowych.
4. Recharakteryzacja transakcji lub jej pominięcie – nowe narzędzia w rękach organów podatkowych
a) Kiedy organy podatkowe mogą dokonać recharakteryzacji lub pominięcia transakcji?
b) Konsekwencje dla podatników
c) Jak zabezpieczyć się przed kwestionowaniem transakcji na przyszłość?
5. Ocena obowiązku dokumentacyjnego – jak prawidłowo określić swoje obowiązki w zakresie cen transferowych
a) Analiza powiązań, jak wytypować podmioty powiązane – przykłady
• Powiązania rodzinne
• Powiązania osobowe
• Powiązania poprzez wywieranie znaczącego wpływu
• Powiązania kapitałowe
• Powiązania właścicielskie
• Powiązania zarządcze
b) Analiza limitów i grupowanie transakcji
• czym są transakcje jednorodne?
• jak liczyć limity dla typowych transakcji usługowych, towarowych?
• jak określić limit dla transakcji finansowych (pożyczki, cashpooling, linie kredytowe, gwarancje, poręczenia)?
• jak określić limity dla innych transakcji (aporty, transakcje kapitałowe)?
• jak określić limity dla transakcji ubezpieczeniowych?
6. Zwolnienia z obowiązku sporządzenia dokumentacji
a) Podmioty zwolnione z obowiązku sporządzenia dokumentacji cen transferowych, jakie warunki należy spełnić?
b) Transakcje zwolnione z obowiązku sporządzania dokumentacji
c) Uproszczenia w stosowaniu cen transferowych, rodzaje uproszczeń i obowiązek raportowania schematów podatkowych
7. Sankcje
a) Sankcje podatkowe
b) Sankcje karnoskarbowe
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
4 godziny 4 minuty
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
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:
199 PLN
Czas trwania:
4 godziny 37 minut
Certyfikat:
TAK
Materiały:
Tak
"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
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PROGRAM
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2. Zmiana stanu produktów
3. Koszt wytworzenia na własne potrzeby jednostki
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"
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Cena bez abonamentu:
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Materiały:
Tak
"
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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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["locale"]=>
string(2) "pl"
["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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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
I. Prawne aspekty związane ze sprzedażą i nabyciem nieruchomości
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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.
PROGRAM
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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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["type"]=>
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["subscription_id"]=>
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}
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}
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string(8) "datetime"
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string(9) "image_url"
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}
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array(0) {
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["observables":protected]=>
array(3) {
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string(16) "createdWithMetas"
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string(16) "updatedWithMetas"
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}
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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(9) "starts_at"
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string(4) "type"
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string(32) "clickMeetingConference.starts_at"
}
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string(13) "products_meta"
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bool(false)
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NULL
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array(0) {
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array(0) {
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array(0) {
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}
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["relatedKey":protected]=>
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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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string(14) "remember_token"
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string(11) "facebook_id"
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string(9) "google_id"
}
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array(5) {
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string(2) "id"
[1]=>
string(10) "first_name"
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string(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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["translations"]=>
object(Illuminate\Database\Eloquent\Collection)#2860 (2) {
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array(1) {
[0]=>
object(SCTeam\Products\Models\ProductTranslation)#2831 (30) {
["connection":protected]=>
string(5) "pgsql"
["table":protected]=>
string(20) "product_translations"
["primaryKey":protected]=>
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(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]=>
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["product_id"]=>
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["locale"]=>
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["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) {
}
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}
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array(0) {
}
["attributeCastCache":protected]=>
array(0) {
}
["dates":protected]=>
array(0) {
}
["dateFormat":protected]=>
NULL
["appends":protected]=>
array(0) {
}
["dispatchesEvents":protected]=>
array(0) {
}
["observables":protected]=>
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["relations":protected]=>
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}
["touches":protected]=>
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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]=>
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[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"
}
[11]=>
object(App\Models\Product)#3120 (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"]=>
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["deleted_at"]=>
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["created_at"]=>
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["subscription_id"]=>
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["starts_at"]=>
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["date_of_publish"]=>
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["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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NULL
["statute"]=>
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["require_admin_confirmation"]=>
bool(false)
["mobile_app_only"]=>
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}
["original":protected]=>
array(28) {
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int(1972)
["slug"]=>
string(36) "vat-miedzynarodowy-obrot-towarowy201"
["price"]=>
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["tax_id"]=>
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["type"]=>
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["deleted_at"]=>
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["subscription_id"]=>
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["room_id"]=>
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["require_admin_confirmation"]=>
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}
["changes":protected]=>
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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)#2942 (46) {
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NULL
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string(8) "products"
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string(2) "id"
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string(3) "int"
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bool(true)
["with":protected]=>
array(3) {
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string(10) "categories"
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string(4) "tags"
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}
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array(0) {
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array(0) {
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array(11) {
["type"]=>
string(33) "SCTeam\Products\Enums\ProductType"
["promotional_price_starts_at"]=>
string(8) "datetime"
["promotional_price_ends_at"]=>
string(8) "datetime"
["starts_at"]=>
string(8) "datetime"
["finish_at"]=>
string(8) "datetime"
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string(5) "array"
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string(8) "datetime"
["published_to"]=>
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) {
[0]=>
string(9) "image_url"
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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"
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}
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array(0) {
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}
["revisionPresenter":protected]=>
string(44) "SCTeam\Products\Presenters\Revisions\Product"
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string(4) "type"
[5]=>
string(15) "date_of_publish"
[6]=>
string(32) "clickMeetingConference.starts_at"
}
["metaTable":protected]=>
string(13) "products_meta"
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bool(false)
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NULL
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array(0) {
}
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array(0) {
}
["deletePreservingMedia":protected]=>
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array(0) {
}
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array(0) {
}
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string(41) "SCTeam\Products\Models\ProductTranslation"
}
["foreignKey":protected]=>
string(10) "product_id"
["relatedKey":protected]=>
string(9) "author_id"
}
}
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array(0) {
}
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array(2) {
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string(8) "password"
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string(14) "remember_token"
}
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array(0) {
}
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array(0) {
}
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array(0) {
}
["rememberTokenName":protected]=>
string(14) "remember_token"
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array(8) {
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string(10) "first_name"
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string(9) "last_name"
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string(5) "email"
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string(5) "phone"
[4]=>
string(6) "status"
[5]=>
string(16) "allow_newsletter"
[6]=>
string(11) "facebook_id"
[7]=>
string(9) "google_id"
}
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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
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NULL
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NULL
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bool(false)
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bool(false)
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bool(false)
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array(0) {
}
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array(0) {
}
["deletePreservingMedia":protected]=>
bool(false)
["unAttachedMediaLibraryItems":protected]=>
array(0) {
}
}
}
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bool(false)
}
["translations"]=>
object(Illuminate\Database\Eloquent\Collection)#2861 (2) {
["items":protected]=>
array(1) {
[0]=>
object(SCTeam\Products\Models\ProductTranslation)#2832 (30) {
["connection":protected]=>
string(5) "pgsql"
["table":protected]=>
string(20) "product_translations"
["primaryKey":protected]=>
string(2) "id"
["keyType":protected]=>
string(3) "int"
["incrementing"]=>
bool(true)
["with":protected]=>
array(0) {
}
["withCount":protected]=>
array(0) {
}
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bool(false)
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bool(true)
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bool(false)
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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
"
}
["original":protected]=>
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
"
}
["changes":protected]=>
array(0) {
}
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array(0) {
}
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array(0) {
}
["attributeCastCache":protected]=>
array(0) {
}
["dates":protected]=>
array(0) {
}
["dateFormat":protected]=>
NULL
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array(0) {
}
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array(0) {
}
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array(0) {
}
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array(0) {
}
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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]=>
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) {
[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(18)
["path":protected]=>
string(77) "https://akademialtca.pl/katalog/podatki-prawo-rachunkowosc/szkolenia-nagrania"
["query":protected]=>
array(0) {
}
["fragment":protected]=>
NULL
["pageName":protected]=>
string(4) "page"
["onEachSide"]=>
int(3)
["options":protected]=>
array(2) {
["path"]=>
string(77) "https://akademialtca.pl/katalog/podatki-prawo-rachunkowosc/szkolenia-nagrania"
["pageName"]=>
string(4) "page"
}
["total":protected]=>
int(511)
["lastPage":protected]=>
int(43)
}
Znaleziono 511 szkoleń
