🔥 Pobierz aplikację Akademii LTCA 🔥 Wybierz:
Szkolenia nagrania
Podatki, prawo i rachunkowość
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string(3537) "
CEL SZKOLENIA
Inwestowanie w nieruchomości zawsze stanowiło dobry sposób na lokatę kapitału. Tym bardziej dzisiaj, w czasach braku stabilności gospodarczej i szalejącej inflacji, taki pomysł wydaje się być trafiony. Dobrze też, jeżeli nieruchomość, w którą zainwestujemy, będzie przynosić wymierne korzyści, np. w postaci przychodów z najmu. Jednak czy w warunkach Polskiego Ładu nadal można zakładać, że najem na cele mieszkaniowe to korzystne rozwiązanie ? W jaki sposób optymalnie rozliczać najem w sytuacji, gdy został tylko najem prywatny opodatkowany ryczałtem lub działalność gospodarcza? Co z amortyzacją ? Kiedy trzeba doliczyć VAT i czy potrzebna jest kasa fiskalna ? Jakie stawki podatku od nieruchomości należy zastosować w przypadku wynajmowanych nieruchomości ? To dzisiaj najistotniejsze pytania na jakie muszą sobie odpowiedzieć wynajmujący.
Celem szkolenia jest przystępne omówienie zasad opodatkowania najmu na cele mieszkaniowe z uwzględnieniem problemów wynikających ze zmian przepisów podatkowych w ramach Polskiego Ładu, a przede wszystkim odpowiedź na pytanie czy w danym przypadku lepszym rozwiązaniem będzie rozliczanie najmu jako prywatnego i obowiązkowe opodatkowanie go ryczałtem, czy rozliczenie go w ramach prowadzonej działalności gospodarczej i skorzystanie z możliwości wyboru formy opodatkowania. Przedstawienie problematyki najmu na cele mieszkaniowe w ramach szkolenia zostanie dokonane nie tylko z uwzględnieniem zmian przepisów podatkowych ale także aktualnego stanowiska organów podatkowych i orzecznictwa sądów administracyjnych w zakresie PIT, VAT i podatku od nieruchomości.
PROGRAM
1. Umowa najmu.
2. Najem na cele mieszkaniowe a najem krótkoterminowy.
3. Najem prywatny a najem w ramach działalności gospodarczej (PIT).
4. Ryczałt jako obligatoryjna forma opodatkowania najmu prywatnego; jak obniżyć kwotę przychodu do opodatkowania.
5. Najem w działalności gospodarczej – wybór formy opodatkowania.
6. Rozliczanie kosztów najmu, problem z amortyzacją.
7. Przychód z najmu i moment jego powstania.
8. Usługi najmu jako opodatkowane VAT; możliwość zastosowania zwolnienia podatkowego.
9. Kasa fiskalna a najem na cele mieszkaniowe.
10. Opodatkowanie wynajmowanych nieruchomości podatkiem od nieruchomości.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(761) "
Cena bez abonamentu:
199 PLN
Czas trwania:
3 godziny 44 minuty
Certyfikat:
TAK
Materiały:
Tak
"
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string(3537) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Inwestowanie w nieruchomości zawsze stanowiło dobry sposób na lokatę kapitału. Tym bardziej dzisiaj, w czasach braku stabilności gospodarczej i szalejącej inflacji, taki pomysł wydaje się być trafiony. Dobrze też, jeżeli nieruchomość, w którą zainwestujemy, będzie przynosić wymierne korzyści, np. w postaci przychodów z najmu. Jednak czy w warunkach Polskiego Ładu nadal można zakładać, że najem na cele mieszkaniowe to korzystne rozwiązanie ? W jaki sposób optymalnie rozliczać najem w sytuacji, gdy został tylko najem prywatny opodatkowany ryczałtem lub działalność gospodarcza? Co z amortyzacją ? Kiedy trzeba doliczyć VAT i czy potrzebna jest kasa fiskalna ? Jakie stawki podatku od nieruchomości należy zastosować w przypadku wynajmowanych nieruchomości ? To dzisiaj najistotniejsze pytania na jakie muszą sobie odpowiedzieć wynajmujący.
Celem szkolenia jest przystępne omówienie zasad opodatkowania najmu na cele mieszkaniowe z uwzględnieniem problemów wynikających ze zmian przepisów podatkowych w ramach Polskiego Ładu, a przede wszystkim odpowiedź na pytanie czy w danym przypadku lepszym rozwiązaniem będzie rozliczanie najmu jako prywatnego i obowiązkowe opodatkowanie go ryczałtem, czy rozliczenie go w ramach prowadzonej działalności gospodarczej i skorzystanie z możliwości wyboru formy opodatkowania. Przedstawienie problematyki najmu na cele mieszkaniowe w ramach szkolenia zostanie dokonane nie tylko z uwzględnieniem zmian przepisów podatkowych ale także aktualnego stanowiska organów podatkowych i orzecznictwa sądów administracyjnych w zakresie PIT, VAT i podatku od nieruchomości.
PROGRAM
1. Umowa najmu.
2. Najem na cele mieszkaniowe a najem krótkoterminowy.
3. Najem prywatny a najem w ramach działalności gospodarczej (PIT).
4. Ryczałt jako obligatoryjna forma opodatkowania najmu prywatnego; jak obniżyć kwotę przychodu do opodatkowania.
5. Najem w działalności gospodarczej – wybór formy opodatkowania.
6. Rozliczanie kosztów najmu, problem z amortyzacją.
7. Przychód z najmu i moment jego powstania.
8. Usługi najmu jako opodatkowane VAT; możliwość zastosowania zwolnienia podatkowego.
9. Kasa fiskalna a najem na cele mieszkaniowe.
10. Opodatkowanie wynajmowanych nieruchomości podatkiem od nieruchomości.
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
3 godziny 44 minuty
Certyfikat:
TAK
Materiały:
Tak
"
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["name"]=>
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["content"]=>
string(7104) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest omówienie podstawowych zasad rozliczania podatkowych kosztów uzyskania przychodów. Podczas szkolenia przedstawimy moment ujęcia kosztów w czasie, jak również zasady rozliczenia najbardziej charakterystycznych kosztów występujących w przedsiębiorstwach. Szkolenie obejmie również omówienie najbardziej charakterystycznych kosztów niepodatkowych i kosztów limitowanych.
Szkolenie obejmuje również omówienie najnowszych interpretacji organów podatkowych, orzeczeń sądów administracyjnych dotyczących CIT.
PROGRAM
I. Koszty uzyskania przychodów – zasady ogólne
1. Definicja kosztów uzyskania przychodów
2. Przesłanki uznania za koszt podatkowy (poniesiony przez podatnika, definitywny, w związku z prowadzoną przez podatnika działalnością gospodarczą, poniesiony w celu uzyskania, zachowania lub zabezpieczenia przychodów
3. Dokumentowanie kosztów uzyskania przychodów
4. Wyłączenia z kosztów
II. Zasady rozliczania kosztów w czasie:
1. Koszty bezpośrednie
2. Koszty pośrednie, w tym dotyczące okresu dłuższego niż rok czy rok podatkowy
3. Moment poniesienia kosztów
4. Rozliczenie kosztów w czasie
III. Najbardziej charakterystyczne koszty uzyskania przychodów
1. Wynagrodzenia i koszty świadczeń pracowniczych (narzuty, PPK, benefity, karty sportowe, abonamenty medyczne, imprezy integracyjne, wyjścia do kina, strój pracowniczy, prezenty, ubezpieczenia, szkolenia pracowników, paczki świąteczne i inne charakterystyczne świadczenia)
2. Koszty umów zlecenia oraz świadczeń na rzecz zleceniobiorców
3. Koszy samochodów osobowych a KUP (amortyzacja, leasing, wydatki eksploatacyjne)
4. Wierzytelności jako koszty uzyskania przychodów
5. Reklama i reprezentacja
6. Świadczenia na rzecz kontrahentów (szkolenia, prezenty, konsumpcja, imprezy itp.)
7. Sprzedaż premiowa, konkursy, sponsoring, bonusy, rabaty
8. Kary umowne i odszkodowania – kiedy mogą być kosztem
9. Hipotetyczne odsetkowe a koszty podatkowe
IV. Naruszenie regulacji w zakresie płatności bezgotówkowych i przepisów o „białej liście” a koszty podatkowe
V. Naruszenie regulacji w zakresie obowiązkowego „split payment” a koszty podatkowe
VI. Koszty finansowania dłużnego a limit KUP
VII. Brak zapłaty a ulga na złe długi
VIII. Koszty niestanowiące podatkowych kosztów uzyskania przychodów (NKUP)
1. Koszty reprezentacji
2. Składki członkowskie
3. Ubezpieczenia pracowników
4. Imprezy pracownicze – alkohol
5. VAT niebędący kosztem uzyskania przychodu
6. PFRON
7. Kary umowne, odszkodowania, kary administracyjne, grzywny, mandaty, koszty egzekucyjne / sądowe
8. Upominki, prezenty świąteczne dla klientów
9. Darowizny
10. Odsetki budżetowe
11. Koszty pokryte dotacjami
12. Usługi np. wynajmu samochodu / usługi taksówkowe nieprawidłowo udokumentowane
13. Część odpisów / opłat za samochód osobowy
14. Ubezpieczenie zw. z ww. samochodem
15. Przekroczona kilometrówka
16. Podatki np. PCC
17. Spisane należności handlowe
18. Koszty reklamacji
19. Odpisy na należności nieściągalne / przedawnione
20. Koszty odsetek na transakcje kapitałowe
21. Ukryta dywidenda (2023 r.)
22. Inne koszty niepodatkowe (NKUP)
IX. Różnice przejściowe pomiędzy wynikiem rachunkowym i podatkowym, omówienie zasad oraz przykłady
1. Odsetki
2. Niewpłacone składki na ubezpieczenia społeczne
3. Niewypłacone wynagrodzenia dla pracowników / delegacje pracownicze
4. Naliczone opłaty za gwarancje bankowe,
5. Inne różnice przejściowe
"
["description"]=>
string(0) ""
["additional_info"]=>
string(760) "
Cena bez abonamentu:
199 PLN
Czas trwania:
3 godziny 16 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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["name"]=>
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["content"]=>
string(7104) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest omówienie podstawowych zasad rozliczania podatkowych kosztów uzyskania przychodów. Podczas szkolenia przedstawimy moment ujęcia kosztów w czasie, jak również zasady rozliczenia najbardziej charakterystycznych kosztów występujących w przedsiębiorstwach. Szkolenie obejmie również omówienie najbardziej charakterystycznych kosztów niepodatkowych i kosztów limitowanych.
Szkolenie obejmuje również omówienie najnowszych interpretacji organów podatkowych, orzeczeń sądów administracyjnych dotyczących CIT.
PROGRAM
I. Koszty uzyskania przychodów – zasady ogólne
1. Definicja kosztów uzyskania przychodów
2. Przesłanki uznania za koszt podatkowy (poniesiony przez podatnika, definitywny, w związku z prowadzoną przez podatnika działalnością gospodarczą, poniesiony w celu uzyskania, zachowania lub zabezpieczenia przychodów
3. Dokumentowanie kosztów uzyskania przychodów
4. Wyłączenia z kosztów
II. Zasady rozliczania kosztów w czasie:
1. Koszty bezpośrednie
2. Koszty pośrednie, w tym dotyczące okresu dłuższego niż rok czy rok podatkowy
3. Moment poniesienia kosztów
4. Rozliczenie kosztów w czasie
III. Najbardziej charakterystyczne koszty uzyskania przychodów
1. Wynagrodzenia i koszty świadczeń pracowniczych (narzuty, PPK, benefity, karty sportowe, abonamenty medyczne, imprezy integracyjne, wyjścia do kina, strój pracowniczy, prezenty, ubezpieczenia, szkolenia pracowników, paczki świąteczne i inne charakterystyczne świadczenia)
2. Koszty umów zlecenia oraz świadczeń na rzecz zleceniobiorców
3. Koszy samochodów osobowych a KUP (amortyzacja, leasing, wydatki eksploatacyjne)
4. Wierzytelności jako koszty uzyskania przychodów
5. Reklama i reprezentacja
6. Świadczenia na rzecz kontrahentów (szkolenia, prezenty, konsumpcja, imprezy itp.)
7. Sprzedaż premiowa, konkursy, sponsoring, bonusy, rabaty
8. Kary umowne i odszkodowania – kiedy mogą być kosztem
9. Hipotetyczne odsetkowe a koszty podatkowe
IV. Naruszenie regulacji w zakresie płatności bezgotówkowych i przepisów o „białej liście” a koszty podatkowe
V. Naruszenie regulacji w zakresie obowiązkowego „split payment” a koszty podatkowe
VI. Koszty finansowania dłużnego a limit KUP
VII. Brak zapłaty a ulga na złe długi
VIII. Koszty niestanowiące podatkowych kosztów uzyskania przychodów (NKUP)
1. Koszty reprezentacji
2. Składki członkowskie
3. Ubezpieczenia pracowników
4. Imprezy pracownicze – alkohol
5. VAT niebędący kosztem uzyskania przychodu
6. PFRON
7. Kary umowne, odszkodowania, kary administracyjne, grzywny, mandaty, koszty egzekucyjne / sądowe
8. Upominki, prezenty świąteczne dla klientów
9. Darowizny
10. Odsetki budżetowe
11. Koszty pokryte dotacjami
12. Usługi np. wynajmu samochodu / usługi taksówkowe nieprawidłowo udokumentowane
13. Część odpisów / opłat za samochód osobowy
14. Ubezpieczenie zw. z ww. samochodem
15. Przekroczona kilometrówka
16. Podatki np. PCC
17. Spisane należności handlowe
18. Koszty reklamacji
19. Odpisy na należności nieściągalne / przedawnione
20. Koszty odsetek na transakcje kapitałowe
21. Ukryta dywidenda (2023 r.)
22. Inne koszty niepodatkowe (NKUP)
IX. Różnice przejściowe pomiędzy wynikiem rachunkowym i podatkowym, omówienie zasad oraz przykłady
1. Odsetki
2. Niewpłacone składki na ubezpieczenia społeczne
3. Niewypłacone wynagrodzenia dla pracowników / delegacje pracownicze
4. Naliczone opłaty za gwarancje bankowe,
5. Inne różnice przejściowe
"
["description"]=>
string(0) ""
["additional_info"]=>
string(760) "
Cena bez abonamentu:
199 PLN
Czas trwania:
3 godziny 16 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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}
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}
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}
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}
["__metaData":protected]=>
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["name"]=>
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["content"]=>
string(4345) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Samochód jest po prostu środkiem transportu umożliwiającym szybkie przemieszczanie się na odległość. Wydawałoby się zatem, że zakupy samochodowe powinny być rozliczane na zasadach ogólnych. Tymczasem ustawodawca wprowadził w tym zakresie szczególne rozwiązania zarówno w zakresie VAT, jak i podatku dochodowego. Na szkoleniu dowiesz się jak rozliczać wydatki samochodowe oraz kiedy możesz odliczyć cały VAT, a kwotę netto w całości zaliczyć do kosztów uzyskania. Ważnym elementem szkolenia jest omówienie zasad używania samochodów służbowych przez pracowników.
Korzyści:
- uniknięcie błędów przy rozliczaniu wydatków samochodowych
- zdobycie lub ugruntowanie wiedzy na temat odliczania VAT od wydatków samochodowych
- dobycie lub ugruntowanie wiedzy na temat zaliczania wydatków samochodowych do kosztów uzyskania
- prawidłowe rozliczanie przychodów pracowniczych z tytułu udostępnienia samochodów
PROGRAM
1. Rodzaje aut służbowych
- Auta osobowe
- Auta inne niż osobowe
2. Samochody a VAT
- Samochody uprawniające do 100% odliczenia
- Samochody uprawniające do 50% odliczenia
- Możliwość i warunki pełnego odliczenia VAT
- Używanie do celów prywatnych a prawo do odliczenia
- Odpłatność za używanie, a prawo do odliczenia
3. Samochody PIT/CIT
- Auta niepodlegające ograniczeniom podatkowym
- Zasady amortyzacji samochodów
- Limit amortyzacji i ubezpieczenia
- Koszty związane z używaniem aut – rozliczenie procentowe
- Naprawy powypadkowe
- Auta rozliczane kilometrówką
4. Użytek służbowy i prywatny
- Auta używane wyłącznie do celów służbowych
- Auta używane w cyklu mieszanym
- Auta używane wyłącznie do celów prywatnych
5. Naliczanie przychodów u pracownika
- Ryczałtowe przychód uzależniony od pojemności silnika
- Używanie aut do celów prywatnych tylko przez część miesiąca
- Wprowadzenie odpłatności za samochód
- Urlop i inne nieobecności w pracy
- Paliwo i inne wydatki eksploatacyjne a przychody pracownika
- Wydatki eksploatacyjne a koszty pracodawcy
6. Przychód osób niebędących pracownikami
- Braku regulacji podatkowej
- Kontrowersje związane ze stosowaniem analogii
7. Dowóz do pracy
- Zapewnienie dowozu autobusem
- Zapewnienie innych form dowozu pracowników
- Opłacenie biletów przez pracodawcę
8 Składki ZUS
- Przychód jako podstawa wymiaru składek
- Wyłączenia z podstawy wymiaru składek
- Zapis w regulaminie lub układzie zbiorowym albo inny przepis o wynagradzaniu wprowadzający bezpłatne lub częściowo odpłatne przejazdy
- Niekorzystne stanowisko ZUS
9. Jazdy lokalne
- Rozliczanie jazd lokalnych
- Ustalanie stawki za kilometr i limitu kilometrów
- Ryczałt a nieobecności
- Zwolnienie od ZUS
10. Delegacje
- Określanie środka lokomocji
- Rozliczanie przejazdów samochodem służbowym
- Rozliczanie przejazdów samochodem prywatnym
"
["description"]=>
string(0) ""
["additional_info"]=>
string(759) "
Cena bez abonamentu:
199 PLN
Czas trwania:
4 godziny 5 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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["content"]=>
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Samochód jest po prostu środkiem transportu umożliwiającym szybkie przemieszczanie się na odległość. Wydawałoby się zatem, że zakupy samochodowe powinny być rozliczane na zasadach ogólnych. Tymczasem ustawodawca wprowadził w tym zakresie szczególne rozwiązania zarówno w zakresie VAT, jak i podatku dochodowego. Na szkoleniu dowiesz się jak rozliczać wydatki samochodowe oraz kiedy możesz odliczyć cały VAT, a kwotę netto w całości zaliczyć do kosztów uzyskania. Ważnym elementem szkolenia jest omówienie zasad używania samochodów służbowych przez pracowników.
Korzyści:
- uniknięcie błędów przy rozliczaniu wydatków samochodowych
- zdobycie lub ugruntowanie wiedzy na temat odliczania VAT od wydatków samochodowych
- dobycie lub ugruntowanie wiedzy na temat zaliczania wydatków samochodowych do kosztów uzyskania
- prawidłowe rozliczanie przychodów pracowniczych z tytułu udostępnienia samochodów
PROGRAM
1. Rodzaje aut służbowych
- Auta osobowe
- Auta inne niż osobowe
2. Samochody a VAT
- Samochody uprawniające do 100% odliczenia
- Samochody uprawniające do 50% odliczenia
- Możliwość i warunki pełnego odliczenia VAT
- Używanie do celów prywatnych a prawo do odliczenia
- Odpłatność za używanie, a prawo do odliczenia
3. Samochody PIT/CIT
- Auta niepodlegające ograniczeniom podatkowym
- Zasady amortyzacji samochodów
- Limit amortyzacji i ubezpieczenia
- Koszty związane z używaniem aut – rozliczenie procentowe
- Naprawy powypadkowe
- Auta rozliczane kilometrówką
4. Użytek służbowy i prywatny
- Auta używane wyłącznie do celów służbowych
- Auta używane w cyklu mieszanym
- Auta używane wyłącznie do celów prywatnych
5. Naliczanie przychodów u pracownika
- Ryczałtowe przychód uzależniony od pojemności silnika
- Używanie aut do celów prywatnych tylko przez część miesiąca
- Wprowadzenie odpłatności za samochód
- Urlop i inne nieobecności w pracy
- Paliwo i inne wydatki eksploatacyjne a przychody pracownika
- Wydatki eksploatacyjne a koszty pracodawcy
6. Przychód osób niebędących pracownikami
- Braku regulacji podatkowej
- Kontrowersje związane ze stosowaniem analogii
7. Dowóz do pracy
- Zapewnienie dowozu autobusem
- Zapewnienie innych form dowozu pracowników
- Opłacenie biletów przez pracodawcę
8 Składki ZUS
- Przychód jako podstawa wymiaru składek
- Wyłączenia z podstawy wymiaru składek
- Zapis w regulaminie lub układzie zbiorowym albo inny przepis o wynagradzaniu wprowadzający bezpłatne lub częściowo odpłatne przejazdy
- Niekorzystne stanowisko ZUS
9. Jazdy lokalne
- Rozliczanie jazd lokalnych
- Ustalanie stawki za kilometr i limitu kilometrów
- Ryczałt a nieobecności
- Zwolnienie od ZUS
10. Delegacje
- Określanie środka lokomocji
- Rozliczanie przejazdów samochodem służbowym
- Rozliczanie przejazdów samochodem prywatnym
"
["description"]=>
string(0) ""
["additional_info"]=>
string(759) "
Cena bez abonamentu:
199 PLN
Czas trwania:
4 godziny 5 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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["revisionPresenter":protected]=>
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string(4) "type"
[5]=>
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[6]=>
string(32) "clickMeetingConference.starts_at"
}
["metaTable":protected]=>
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["forceDeleting":protected]=>
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["defaultLocale":protected]=>
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["mediaConversions"]=>
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["mediaCollections"]=>
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}
["deletePreservingMedia":protected]=>
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["unAttachedMediaLibraryItems":protected]=>
array(0) {
}
["scoutMetadata":protected]=>
array(0) {
}
["translationModel"]=>
string(41) "SCTeam\Products\Models\ProductTranslation"
}
[3]=>
object(App\Models\Product)#3097 (46) {
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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"
}
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Formularz TP-R to w praktyce „wyciąg” ze sporządzonej dokumentacji cen transferowych, w którym podatnicy podają informacje nie tylko na temat rodzaju realizowanych transakcji, ale również informacje związane z ustaleniem warunków realizowania transakcji wewnątrzgrupowych oraz metody i wysokości cen stosowanych w takich transakcjach. Formularz to idealne narzędzie dla organów podatkowych do typowania podmiotów do kontroli cen transferowych. Podczas szkolenia dowiedzą się Państwo jak przygotować się do złożenia TP-R za rok 2021, jakie dane musimy posiadać oraz jak w praktyce wygląda złożenie formularza TP-R.
PROGRAM
1. Formularz TP-R jako narzędzie do typowania podmiotów do kontroli – jak organy podatkowe mogą wykorzystywać dane zawarte w formularzu.
2. Podmioty zobowiązane do złożenia TP-R – czy zwolnienie z obowiązku sporządzenia dokumentacji cen transferowych zwalnia również ze złożenia formularza TP-R?
3. Jakie transakcje podlegają raportowaniu – jak prawidłowo określić limity transakcji oraz jak prawidłowo przeprowadzić grupowanie transakcji.
4. Termin na złożenie informacji o cenach transferowych.
5. Osoby odpowiedzialne za złożenie i podpisanie TP-R. Sankcje za niezłożenie/złożenie po terminie/ podanie nieprawdy w składanym formularzu.
6. Dane zawarte w TP-R, a odpowiedzialność za rynkowość transakcji – ryzyko związane z brakiem lub niewłaściwym sporządzeniem analiz benchmarkingowych.
7. Transakcje z rajami podatkowymi, a obowiązek złożenia TP-R
8. Problemy z wypełnieniem TP-R – odpowiedzi na pytania powstałe podczas wypełniania TP-R.
9. Elementy formularza TP-R – omówienie poszczególnych sekcji formularza oraz informacji jakie należy w nich ująć.
10. Wspólne wypełnienie TP-R – instrukcja jak krok po kroku wypełnić formularz na przykładzie wybranych transakcji.
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
2 godziny 36 minut
Certyfikat:
TAK
Materiały:
Tak
"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Formularz TP-R to w praktyce „wyciąg” ze sporządzonej dokumentacji cen transferowych, w którym podatnicy podają informacje nie tylko na temat rodzaju realizowanych transakcji, ale również informacje związane z ustaleniem warunków realizowania transakcji wewnątrzgrupowych oraz metody i wysokości cen stosowanych w takich transakcjach. Formularz to idealne narzędzie dla organów podatkowych do typowania podmiotów do kontroli cen transferowych. Podczas szkolenia dowiedzą się Państwo jak przygotować się do złożenia TP-R za rok 2021, jakie dane musimy posiadać oraz jak w praktyce wygląda złożenie formularza TP-R.
PROGRAM
1. Formularz TP-R jako narzędzie do typowania podmiotów do kontroli – jak organy podatkowe mogą wykorzystywać dane zawarte w formularzu.
2. Podmioty zobowiązane do złożenia TP-R – czy zwolnienie z obowiązku sporządzenia dokumentacji cen transferowych zwalnia również ze złożenia formularza TP-R?
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4. Termin na złożenie informacji o cenach transferowych.
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6. Dane zawarte w TP-R, a odpowiedzialność za rynkowość transakcji – ryzyko związane z brakiem lub niewłaściwym sporządzeniem analiz benchmarkingowych.
7. Transakcje z rajami podatkowymi, a obowiązek złożenia TP-R
8. Problemy z wypełnieniem TP-R – odpowiedzi na pytania powstałe podczas wypełniania TP-R.
9. Elementy formularza TP-R – omówienie poszczególnych sekcji formularza oraz informacji jakie należy w nich ująć.
10. Wspólne wypełnienie TP-R – instrukcja jak krok po kroku wypełnić formularz na przykładzie wybranych transakcji.
"
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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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["content"]=>
string(5868) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przedstawienie kluczowych zagadnień związanych z ustawą o CIT w szczególności ostatnich zmian podatkowych. Wszystkie regulacje zostaną omówione w oparciu o przepisy oraz najnowsze interpretację i orzeczenia, wraz ze wskazaniem kwestii, które nadal budzą wątpliwości interpretacyjne.
PROGRAM
Program:
I. Kluczowe zmiany w CIT z uwzględnieniem najnowszych interpretacji i orzeczeń:
1) Podatek „minimalny” CIT – szczegółowe omówienie regulacji
a) Kogo dotyczy podatek minimalny?
b) Jak dokonać kalkulacji rentowności (udziału dochodów w przychodach)?
c) Wyłączenia podmiotowe z opodatkowania.
d) Zasady obliczania „minimalnego CIT”:
2) Podatek od przerzuconych dochodów
a) Kogo może potencjalnie dotyczyć obowiązek zapłaty podatku?
b) Jakie koszty podlegają opodatkowaniu?
c) Podstawa opodatkowania, stawka podatku, termin zapłaty podatku
d) Przesłanki kwalifikujące do opodatkowania
e) Obowiązki dokumentacyjne i sprawozdawcze
3) Usunięcie art. 15e – możliwość rozliczenia kosztów
4) Cienka kapitalizacja (art. 15c), z uwzględnieniem zmian 2023 r.
5) Odsetki od pożyczki na transakcje kapitałowe, z uwzględnieniem zmian 2023 r.
6) Zmiany w podatku u źródła – najnowsze interpretacje
7) Zasady ustalania rezydencji podatkowej
8) Spółki holdingowe
9) Zmiany dotyczące podatkowych grup kapitałowych
10) Zmiany w cenach transferowych
11) Ograniczenie amortyzacji w spółkach nieruchomościowych
12) Organicznie amortyzacji nieruchomości mieszkalnych
II. Pozostałe zmiany istotne dla funkcjonowania przedsiębiorstw:
1) Przesyłanie ksiąg w formie elektronicznej
2) Nowy termin zaliczenia do KUP składek ZUS
3) Zmiany w zakresie ulgi na złe długi
4) Sankcje podatkowe dla pracodawców zatrudniających „na czarno”
5) Zmiana przepisów dotyczących procedury zwrotu podatku od przychodów z budynków
III. Fundacja rodzinna – czy warto skorzystać?
1) Skutki podatkowe przekazania majątku na rzecz fundacji rodzinnej
2) Zwolnienie podmiotowe fundacji
3) Opodatkowanie „działalności zakazanej” dla fundacji
4) Świadczenia na rzecz beneficjentów fundacji – stawki podstawowe i możliwość zastosowania zwolnienia
5) Wielość fundatorów a proporcjonalne zwolnienie
6) Obowiązki płatnika
7) Skutki podatkowe rozwiązania fundacji rodzinnej
IV. Ulgi podatkowe w świetle najnowszych interpretacji i orzeczeń:
1) Ulga B+R – korzystne zmiany
2) Ulga dla innowacyjnych pracowników
3) Ulga na prototyp
4) Ulga na wprowadzenie do obrotu nowego produktu
5) Ulga na ekspansję produktową
6) Ulga na robotyzację
7) Ulga na wspieranie sportu, kultury i edukacji
8) Ulga IPO
9) Ulga konsolidacyjna
V. Strategia podatkowa – planowane zmiany.
VI. Skutki zniesienia stanu epidemii Covid (biała lista, certyfikaty rezydencji, kary umowne, interpretacje podatkowe itd.)
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
4 godziny 2 minuty
Certyfikat:
TAK
Materiały:
Tak
"
}
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przedstawienie kluczowych zagadnień związanych z ustawą o CIT w szczególności ostatnich zmian podatkowych. Wszystkie regulacje zostaną omówione w oparciu o przepisy oraz najnowsze interpretację i orzeczenia, wraz ze wskazaniem kwestii, które nadal budzą wątpliwości interpretacyjne.
PROGRAM
Program:
I. Kluczowe zmiany w CIT z uwzględnieniem najnowszych interpretacji i orzeczeń:
1) Podatek „minimalny” CIT – szczegółowe omówienie regulacji
a) Kogo dotyczy podatek minimalny?
b) Jak dokonać kalkulacji rentowności (udziału dochodów w przychodach)?
c) Wyłączenia podmiotowe z opodatkowania.
d) Zasady obliczania „minimalnego CIT”:
2) Podatek od przerzuconych dochodów
a) Kogo może potencjalnie dotyczyć obowiązek zapłaty podatku?
b) Jakie koszty podlegają opodatkowaniu?
c) Podstawa opodatkowania, stawka podatku, termin zapłaty podatku
d) Przesłanki kwalifikujące do opodatkowania
e) Obowiązki dokumentacyjne i sprawozdawcze
3) Usunięcie art. 15e – możliwość rozliczenia kosztów
4) Cienka kapitalizacja (art. 15c), z uwzględnieniem zmian 2023 r.
5) Odsetki od pożyczki na transakcje kapitałowe, z uwzględnieniem zmian 2023 r.
6) Zmiany w podatku u źródła – najnowsze interpretacje
7) Zasady ustalania rezydencji podatkowej
8) Spółki holdingowe
9) Zmiany dotyczące podatkowych grup kapitałowych
10) Zmiany w cenach transferowych
11) Ograniczenie amortyzacji w spółkach nieruchomościowych
12) Organicznie amortyzacji nieruchomości mieszkalnych
II. Pozostałe zmiany istotne dla funkcjonowania przedsiębiorstw:
1) Przesyłanie ksiąg w formie elektronicznej
2) Nowy termin zaliczenia do KUP składek ZUS
3) Zmiany w zakresie ulgi na złe długi
4) Sankcje podatkowe dla pracodawców zatrudniających „na czarno”
5) Zmiana przepisów dotyczących procedury zwrotu podatku od przychodów z budynków
III. Fundacja rodzinna – czy warto skorzystać?
1) Skutki podatkowe przekazania majątku na rzecz fundacji rodzinnej
2) Zwolnienie podmiotowe fundacji
3) Opodatkowanie „działalności zakazanej” dla fundacji
4) Świadczenia na rzecz beneficjentów fundacji – stawki podstawowe i możliwość zastosowania zwolnienia
5) Wielość fundatorów a proporcjonalne zwolnienie
6) Obowiązki płatnika
7) Skutki podatkowe rozwiązania fundacji rodzinnej
IV. Ulgi podatkowe w świetle najnowszych interpretacji i orzeczeń:
1) Ulga B+R – korzystne zmiany
2) Ulga dla innowacyjnych pracowników
3) Ulga na prototyp
4) Ulga na wprowadzenie do obrotu nowego produktu
5) Ulga na ekspansję produktową
6) Ulga na robotyzację
7) Ulga na wspieranie sportu, kultury i edukacji
8) Ulga IPO
9) Ulga konsolidacyjna
V. Strategia podatkowa – planowane zmiany.
VI. Skutki zniesienia stanu epidemii Covid (biała lista, certyfikaty rezydencji, kary umowne, interpretacje podatkowe itd.)
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
4 godziny 2 minuty
Certyfikat:
TAK
Materiały:
Tak
"
}
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest omówienie i usystematyzowanie zagadnień związanych z rola inwentaryzacji w rachunkowości.
PROGRAM
1. Cele inwentaryzacji
2. Metody i możliwe uproszczenia
3. Terminy czynności inwentaryzacyjnych
4. Inwentaryzacja zapasów, jej przeprowadzenie i rozliczenie
5. Inwentaryzacja środków pieniężnych i innych inwestycji finansowych, jej przeprowadzenie i rozliczenie
6. Inwentaryzacja środków trwałych, jej przeprowadzenie i rozliczenie
7. Inwentaryzacja należności i zobowiązań, jej przeprowadzenie i rozliczenie
8. Inwentaryzacja kapitałów, rezerw, rozliczeń międzyokresowych, jej przeprowadzenie i rozliczenie
9. Inwentaryzacja pozostałych aktywów i pasywów, jej przeprowadzenie i rozliczenie
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
4 godziny 20 minut
Certyfikat:
TAK
Materiały:
Tak
"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest omówienie i usystematyzowanie zagadnień związanych z rola inwentaryzacji w rachunkowości.
PROGRAM
1. Cele inwentaryzacji
2. Metody i możliwe uproszczenia
3. Terminy czynności inwentaryzacyjnych
4. Inwentaryzacja zapasów, jej przeprowadzenie i rozliczenie
5. Inwentaryzacja środków pieniężnych i innych inwestycji finansowych, jej przeprowadzenie i rozliczenie
6. Inwentaryzacja środków trwałych, jej przeprowadzenie i rozliczenie
7. Inwentaryzacja należności i zobowiązań, jej przeprowadzenie i rozliczenie
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"
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Cena bez abonamentu:
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Czas trwania:
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TAK
Materiały:
Tak
"
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["content"]=>
string(7573) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Jak prawidłowo wyliczyć podatek dochodowy od osób prawnych? Na co zwrócić szczególną uwagę? Przepisy ustawy CIT są przedmiotem corocznych nowelizacji, zdarza się, że ustawodawca uchyla bądź zmienia je również w trakcie roku podatkowego. Wszystko to powoduje, że ustawy stają się nieczytelne, zaś podatnicy dopiero na etapie interpretacji czy orzeczeń sądowych dowiadują się jak w praktyce zastosować przepisy. Niniejsze warsztaty koncentrują się na praktycznych przykładach i wyliczeniach najczęściej występujących transakcji w firmach. Razem wyliczmy podatek i omówimy najważniejsze zagadnienia z nim związane. Wspólnie wypełnimy deklaracje i zgromadzimy niezbędną dokumentację.
PROGRAM
I. Zagadnienia wprowadzające
1. Prawo podatkowe i prawo bilansowe – wzajemne relacje i powiązania.
2. Pojęcie przychodu w prawie podatkowym a pojęcie przychodu w prawie bilansowym.
3. Pojęcie kosztów w prawie podatkowym i bilansowym
4. Bezpośredni i pośredni związek przyczynowy pomiędzy kosztem a przychodem w prawie podatkowym i bilansowym.
II. Przychody w praktyce – najnowsze interpretacje i orzecznictwo
1. Przychód w świetle prawa bilansowego.
2. Przychód w świetle przepisów ustawy o podatku dochodowym od osób prawnych.
3. Pojęcie przychodu w kontekście Międzynarodowego Standardu Sprawozdawczości Finansowej.
4. Przychody rachunkowe nie stanowiące przychodu dla celów podatkowych.
5. Różnice w momencie rozpoznania przychodów.
a) data powstania przychodu
b) płatność „z góry” a rozliczenie przychodu
c) sprzedaż na raty
d) data powstania przychodu z tytułu odszkodowania
6. Przychody podatkowe nie będące przychodami rachunkowymi.
7. Przychód z tytułu refakturowania.
8. Przychód z nieodpłatnych lub częściowo odpłatnych świadczeń.
a) czym są nieodpłatne świadczenia
b) Nieodpłatne świadczenia niestanowiące przychodu podatkowego
9. Odsetki a przychód.
10. Zaliczki, przedpłaty, zadatki.
11. Obniżanie przychodu o zwroty, rabaty, bonifikaty, skonta.
III. Koszty w praktyce – najnowsze interpretacje i orzecznictwo
1. Podstawowe zasady kwalifikacji wydatków.
2. Koszty podatkowe i niepodatkowe (katalog NKUP)
3. Szczególne rodzaje kosztów
a) Koszty pracownicze z bilansowego i podatkowego punktu widzenia
b) koszty reklamy i reprezentacji
c) koszty nabycia środków trwałych i wartości niematerialnych i prawnych
d) koszty finansowania dłużnego
e) koszty finansowania własnego
f) koszty podatkowe i niepodatkowe nieodliczonego podatku VAT
g) odpisywanie w koszty należności straconych
h) darowizny jako koszt podatkowy – ujęcie bilansowe i podatkowe
i) płatności transgraniczne w kosztach podatkowych
j) przeliczenia transakcji w walutach obcych
k) podatek u źródła, wyliczanie, ubruttowienie na przykładach praktycznych
l) samochody w firmie
m) leasing operacyjny a finansowy – różnice bilansowe i podatkowe
n) kary umowne i odszkodowania
o) opodatkowanie prezentów dla kontrahentów
p) odsetki.
IV. Alokacja kosztów uzyskania przychodów według klucza przychodowego
1. Pojęcie przychodów z zysków kapitałowych
2. Klucz alokacji kosztów do przychodów z zysków kapitałowych
3. Najnowsze stanowisko organów podatkowych
4. Analiza ryzyka prawidłowości klasyfikowania przepływów jednostki.
V. Podatek u źródła – na przykładach
1. Przeliczanie najczęściej występujących transakcji
a) odsetki
b) dywidendy
c) należności licencyjne
d) usługi niematerialne
VI. Podatek od przerzuconych dochodów i instrumenty hybrydowe
1. Nowe regulacje
2. Podatek od przerzuconych dochodów na przykładzie
3. Instrumenty hybrydowe – na przykładzie
VII. Deklaracje podatkowe – praktyczne aspekty wypełniania:
1. CIT- 8
2. TP – RC
3. IFT -2R/IFT- 1R
4. CIT – 10Z
5. CIT - MIT
"
["description"]=>
string(0) ""
["additional_info"]=>
string(739) "
Cena bez abonamentu:
199 PLN
Czas trwania:
4 godziny 7 minut
TAK
Materiały:
Tak
"
}
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["name"]=>
string(69) "Przychody i koszty w ujęciu prawa podatkowego i bilansowego 2023 rok"
["content"]=>
string(7573) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Jak prawidłowo wyliczyć podatek dochodowy od osób prawnych? Na co zwrócić szczególną uwagę? Przepisy ustawy CIT są przedmiotem corocznych nowelizacji, zdarza się, że ustawodawca uchyla bądź zmienia je również w trakcie roku podatkowego. Wszystko to powoduje, że ustawy stają się nieczytelne, zaś podatnicy dopiero na etapie interpretacji czy orzeczeń sądowych dowiadują się jak w praktyce zastosować przepisy. Niniejsze warsztaty koncentrują się na praktycznych przykładach i wyliczeniach najczęściej występujących transakcji w firmach. Razem wyliczmy podatek i omówimy najważniejsze zagadnienia z nim związane. Wspólnie wypełnimy deklaracje i zgromadzimy niezbędną dokumentację.
PROGRAM
I. Zagadnienia wprowadzające
1. Prawo podatkowe i prawo bilansowe – wzajemne relacje i powiązania.
2. Pojęcie przychodu w prawie podatkowym a pojęcie przychodu w prawie bilansowym.
3. Pojęcie kosztów w prawie podatkowym i bilansowym
4. Bezpośredni i pośredni związek przyczynowy pomiędzy kosztem a przychodem w prawie podatkowym i bilansowym.
II. Przychody w praktyce – najnowsze interpretacje i orzecznictwo
1. Przychód w świetle prawa bilansowego.
2. Przychód w świetle przepisów ustawy o podatku dochodowym od osób prawnych.
3. Pojęcie przychodu w kontekście Międzynarodowego Standardu Sprawozdawczości Finansowej.
4. Przychody rachunkowe nie stanowiące przychodu dla celów podatkowych.
5. Różnice w momencie rozpoznania przychodów.
a) data powstania przychodu
b) płatność „z góry” a rozliczenie przychodu
c) sprzedaż na raty
d) data powstania przychodu z tytułu odszkodowania
6. Przychody podatkowe nie będące przychodami rachunkowymi.
7. Przychód z tytułu refakturowania.
8. Przychód z nieodpłatnych lub częściowo odpłatnych świadczeń.
a) czym są nieodpłatne świadczenia
b) Nieodpłatne świadczenia niestanowiące przychodu podatkowego
9. Odsetki a przychód.
10. Zaliczki, przedpłaty, zadatki.
11. Obniżanie przychodu o zwroty, rabaty, bonifikaty, skonta.
III. Koszty w praktyce – najnowsze interpretacje i orzecznictwo
1. Podstawowe zasady kwalifikacji wydatków.
2. Koszty podatkowe i niepodatkowe (katalog NKUP)
3. Szczególne rodzaje kosztów
a) Koszty pracownicze z bilansowego i podatkowego punktu widzenia
b) koszty reklamy i reprezentacji
c) koszty nabycia środków trwałych i wartości niematerialnych i prawnych
d) koszty finansowania dłużnego
e) koszty finansowania własnego
f) koszty podatkowe i niepodatkowe nieodliczonego podatku VAT
g) odpisywanie w koszty należności straconych
h) darowizny jako koszt podatkowy – ujęcie bilansowe i podatkowe
i) płatności transgraniczne w kosztach podatkowych
j) przeliczenia transakcji w walutach obcych
k) podatek u źródła, wyliczanie, ubruttowienie na przykładach praktycznych
l) samochody w firmie
m) leasing operacyjny a finansowy – różnice bilansowe i podatkowe
n) kary umowne i odszkodowania
o) opodatkowanie prezentów dla kontrahentów
p) odsetki.
IV. Alokacja kosztów uzyskania przychodów według klucza przychodowego
1. Pojęcie przychodów z zysków kapitałowych
2. Klucz alokacji kosztów do przychodów z zysków kapitałowych
3. Najnowsze stanowisko organów podatkowych
4. Analiza ryzyka prawidłowości klasyfikowania przepływów jednostki.
V. Podatek u źródła – na przykładach
1. Przeliczanie najczęściej występujących transakcji
a) odsetki
b) dywidendy
c) należności licencyjne
d) usługi niematerialne
VI. Podatek od przerzuconych dochodów i instrumenty hybrydowe
1. Nowe regulacje
2. Podatek od przerzuconych dochodów na przykładzie
3. Instrumenty hybrydowe – na przykładzie
VII. Deklaracje podatkowe – praktyczne aspekty wypełniania:
1. CIT- 8
2. TP – RC
3. IFT -2R/IFT- 1R
4. CIT – 10Z
5. CIT - MIT
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
4 godziny 7 minut
TAK
Materiały:
Tak
"
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string(5443) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest omówienie zmian w podatku od towarów i usług w roku 2023 oraz projektowanych zmian na rok 2024.
Szkolenie obejmuje również omówienie bieżących problemów związanych z rozliczaniem VAT, w tym w szczególności w aspekcie najnowszych interpretacji organów podatkowych, orzeczeń sądów administracyjnych oraz orzeczeń TSUE.
Grupa docelowa: dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu.
PROGRAM
1. Pakiet „Slim VAT 3”:
a) Nowy limit dla „małego podatnika”.
b) Korekty faktur a kurs waluty obcej.
c) WDT – doprecyzowanie obowiązków podatnika.
d) Zmiany w zwolnieniach z VAT dla zarządzania funduszami inwestycyjnymi oraz importu towarów dla palcówek dyplomatycznych.
e) Zniesienie obowiązku posiadania faktury do odliczenia VAT przy WNT.
f) Zmiany w zakresie rozliczenia proporcjonalnego odliczenia VAT.
g) Fakturowanie zaliczek.
h) Odpowiedzialność solidarna faktora.
i) Raportowanie w przypadku używania kas on-line.
j) Zmiany w zakresie „dodatkowego zobowiązania podatkowego”.
k) Korekty przy OSS.
l) Przelewy na rachunkach VAT w ramach Grupy VAT.
m) Zmiany w zakresie WIS.
2. Grupa VAT
a) warunki tworzenia,
b) zasady funkcjonowania,
c) przedstawiciel grupy VAT i rejestracja,
d) sposoby rozliczania transakcji wewnątrz grupy i na zewnątrz,
e) kto może korzystać z ułatwienia,
f) ewidencje podatników w grupie VAT,
g) dodatkowe ewidencje prowadzone przez członków grupy VAT,
h) odliczanie VAT wewnątrz grupy, w tym odliczanie proporcjonalne,
i) korzyści istnienia grupy VAT,
j) zagrożenia dla grupy VAT oraz podmiotów sprzedających grupie VAT, jak i podmiotów nabywających od grupy VAT.
3. Zmiany w kasach rejestrujących
a) zmiany przepisów dotyczących kas z elektronicznym zapisem kopii,
b) kasa elektroniczna a wymiana pamięci fiskalnej,
c) kasy rejestrujące w myjniach samochodowych, w tym w myjniach automatycznych.
4. Zmiany w zakresie odwrotnego obciążenia
a) okres obowiązywania regulacji,
b) warunki podmiotowe i przedmiotowe wystąpienia odwrotnego obciążenia,
c) treść faktur,
d) obowiązki formalne.
5. KSeF
a) Założenia modelu.
b) Korzyści ze stosowania faktur ustrukturyzowanych.
c) Funkcje Krajowego Systemu e-Faktur.
d) Brak akceptacji odbiorcy faktury – sposób postępowania.
e) Sankcje wynikające z projektu ustawy o KSeF
f) Pozostałe zmiany.
6. Informacja o stosowaniu stawek obniżonych
a) żywność,
b) paliwa,
c) energia cieplna i elektryczna,
d) gaz ziemny,
e) nawozy.
7. Zapowiedź zmian VAT 2024
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
2 godziny 50 minut
Certyfikat:
TAK
Materiały:
Tak
"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest omówienie zmian w podatku od towarów i usług w roku 2023 oraz projektowanych zmian na rok 2024.
Szkolenie obejmuje również omówienie bieżących problemów związanych z rozliczaniem VAT, w tym w szczególności w aspekcie najnowszych interpretacji organów podatkowych, orzeczeń sądów administracyjnych oraz orzeczeń TSUE.
Grupa docelowa: dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu.
PROGRAM
1. Pakiet „Slim VAT 3”:
a) Nowy limit dla „małego podatnika”.
b) Korekty faktur a kurs waluty obcej.
c) WDT – doprecyzowanie obowiązków podatnika.
d) Zmiany w zwolnieniach z VAT dla zarządzania funduszami inwestycyjnymi oraz importu towarów dla palcówek dyplomatycznych.
e) Zniesienie obowiązku posiadania faktury do odliczenia VAT przy WNT.
f) Zmiany w zakresie rozliczenia proporcjonalnego odliczenia VAT.
g) Fakturowanie zaliczek.
h) Odpowiedzialność solidarna faktora.
i) Raportowanie w przypadku używania kas on-line.
j) Zmiany w zakresie „dodatkowego zobowiązania podatkowego”.
k) Korekty przy OSS.
l) Przelewy na rachunkach VAT w ramach Grupy VAT.
m) Zmiany w zakresie WIS.
2. Grupa VAT
a) warunki tworzenia,
b) zasady funkcjonowania,
c) przedstawiciel grupy VAT i rejestracja,
d) sposoby rozliczania transakcji wewnątrz grupy i na zewnątrz,
e) kto może korzystać z ułatwienia,
f) ewidencje podatników w grupie VAT,
g) dodatkowe ewidencje prowadzone przez członków grupy VAT,
h) odliczanie VAT wewnątrz grupy, w tym odliczanie proporcjonalne,
i) korzyści istnienia grupy VAT,
j) zagrożenia dla grupy VAT oraz podmiotów sprzedających grupie VAT, jak i podmiotów nabywających od grupy VAT.
3. Zmiany w kasach rejestrujących
a) zmiany przepisów dotyczących kas z elektronicznym zapisem kopii,
b) kasa elektroniczna a wymiana pamięci fiskalnej,
c) kasy rejestrujące w myjniach samochodowych, w tym w myjniach automatycznych.
4. Zmiany w zakresie odwrotnego obciążenia
a) okres obowiązywania regulacji,
b) warunki podmiotowe i przedmiotowe wystąpienia odwrotnego obciążenia,
c) treść faktur,
d) obowiązki formalne.
5. KSeF
a) Założenia modelu.
b) Korzyści ze stosowania faktur ustrukturyzowanych.
c) Funkcje Krajowego Systemu e-Faktur.
d) Brak akceptacji odbiorcy faktury – sposób postępowania.
e) Sankcje wynikające z projektu ustawy o KSeF
f) Pozostałe zmiany.
6. Informacja o stosowaniu stawek obniżonych
a) żywność,
b) paliwa,
c) energia cieplna i elektryczna,
d) gaz ziemny,
e) nawozy.
7. Zapowiedź zmian VAT 2024
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
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Certyfikat:
TAK
Materiały:
Tak
"
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"
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string(1278) "Anna jest radcą prawnym oraz absolwentem Wydziału Prawa i Administracji Uniwersytetu Warszawskiego. Ukończyła aplikację radcowską przy Okręgowej Izby Radców Prawnych w Warszawie. Zdała egzamin dla brokerów ubezpieczeniowych, przeprowadzany przez Komisję Nadzoru Finansowego. Specjalizuje się w prowadzeniu sporów sądowych oraz obsłudze korporacyjnej podmiotów gospodarczych, w szczególności z branży budowlanej oraz transportowej. Posiada doświadczenie zawodowe w sporządzaniu oraz analizie umów gospodarczych. Świadczyła usługi prawne na rzecz polskich i zagranicznych podmiotów, w tym należących do grupy kapitałowej. Anna doradzała klientom przy znaczących inwestycjach budowlanych, w tym finansowanych ze środków publicznych. Swoje doświadczenie zawodowe zdobywała w renomowanych warszawskich kancelariach prawnych, obsługując wielomilionowe spory gospodarcze, korporacyjne oraz związane z wrogim przejęciem przedsiębiorstwa. Zajmowała się wdrożeniem GDPR (RODO), przeprowadzając jednocześnie szkolenia z zakresu ochrony danych osobowych. Autorka specjalistycznych publikacji branżowych, w tym dla wydawnictwa Wolters Kluwer. Biegle włada językiem angielskim i norweskim.
"
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array(0) {
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NULL
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array(3) {
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string(9) "image_url"
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array(0) {
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string(9) "google_id"
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string(2) "id"
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["accessToken":protected]=>
NULL
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bool(false)
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["name"]=>
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["content"]=>
string(3345) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przybliżenie zagadnień powszechnie występujących w umowach handlowych związanych z tajemnicą przedsiębiorstwa, zakazem konkurencji i klauzulami informacyjnymi.
PROGRAM
Program:
I. Wprowadzenie
1. Cel wprowadzania do umów postanowień „towarzyszących”;
2. Obligatoryjne i fakultatywne klauzule kontraktowe.
II. Tajemnica przedsiębiorstwa
1. Definicja i istota tajemnicy przedsiębiorstwa;
2. Tajemnica przedsiębiorstwa a tajemnica przedsiębiorcy;
3. Obowiązki ustawowe a dodatkowe zastrzeżenia tajemnicy i poufności;
4. Klauzule o zachowaniu poufności (NDA);
5. Skutki naruszenia tajemnicy przedsiębiorstwa.
III. Zakaz konkurencji
1. Definicja i charakter działalności konkurencyjnej;
2. Zakaz konkurencji w prawie pracy a zakaz działalności konkurencyjnej;
3. Wymogi ustawowe odnośnie do zakazu konkurencji;
4. Zakaz konkurencji w umowach;
5. Skutki naruszenia zakazu konkurencji.
IV. Klauzule informacyjne
1. Podstawowe definicje
2. Obowiązki administratora związane z ochroną danych osobowych;
3. Prawa osób, których dane osobowe są przetwarzane;
4. Umowa powierzenia przetwarzania danych osobowych;
5. Klauzule informacyjne;
6. Polityka prywatności;
7. Rejestr czynności przetwarzania danych;
8. Analiza ryzyka i ocena skutków dla ochrony danych.
"
["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(3345) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przybliżenie zagadnień powszechnie występujących w umowach handlowych związanych z tajemnicą przedsiębiorstwa, zakazem konkurencji i klauzulami informacyjnymi.
PROGRAM
Program:
I. Wprowadzenie
1. Cel wprowadzania do umów postanowień „towarzyszących”;
2. Obligatoryjne i fakultatywne klauzule kontraktowe.
II. Tajemnica przedsiębiorstwa
1. Definicja i istota tajemnicy przedsiębiorstwa;
2. Tajemnica przedsiębiorstwa a tajemnica przedsiębiorcy;
3. Obowiązki ustawowe a dodatkowe zastrzeżenia tajemnicy i poufności;
4. Klauzule o zachowaniu poufności (NDA);
5. Skutki naruszenia tajemnicy przedsiębiorstwa.
III. Zakaz konkurencji
1. Definicja i charakter działalności konkurencyjnej;
2. Zakaz konkurencji w prawie pracy a zakaz działalności konkurencyjnej;
3. Wymogi ustawowe odnośnie do zakazu konkurencji;
4. Zakaz konkurencji w umowach;
5. Skutki naruszenia zakazu konkurencji.
IV. Klauzule informacyjne
1. Podstawowe definicje
2. Obowiązki administratora związane z ochroną danych osobowych;
3. Prawa osób, których dane osobowe są przetwarzane;
4. Umowa powierzenia przetwarzania danych osobowych;
5. Klauzule informacyjne;
6. Polityka prywatności;
7. Rejestr czynności przetwarzania danych;
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"
["description"]=>
string(0) ""
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string(760) "
Cena bez abonamentu:
199 PLN
Czas trwania:
4 godziny 4 minuty
Certyfikat:
TAK
Materiały:
Tak
"
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["revisionPresenter":protected]=>
string(44) "SCTeam\Products\Presenters\Revisions\Product"
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array(7) {
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string(2) "id"
[1]=>
string(4) "slug"
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string(4) "type"
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string(15) "date_of_publish"
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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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object(App\Models\Product)#3091 (46) {
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string(5) "pgsql"
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string(35) "SCTeam\Subscriptions\Enums\TimeType"
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object(App\Models\Product)#2911 (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)
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array(11) {
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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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array(0) {
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array(0) {
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NULL
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array(3) {
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string(9) "image_url"
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string(3) "url"
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}
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array(0) {
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string(2) "id"
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NULL
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["revisionPresenter":protected]=>
string(44) "SCTeam\Products\Presenters\Revisions\Product"
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string(32) "clickMeetingConference.starts_at"
}
["metaTable":protected]=>
string(13) "products_meta"
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bool(false)
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NULL
["mediaConversions"]=>
array(0) {
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["mediaCollections"]=>
array(0) {
}
["deletePreservingMedia":protected]=>
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["unAttachedMediaLibraryItems":protected]=>
array(0) {
}
["scoutMetadata":protected]=>
array(0) {
}
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string(41) "SCTeam\Products\Models\ProductTranslation"
}
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string(10) "product_id"
["relatedKey":protected]=>
string(9) "author_id"
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}
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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"
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array(0) {
}
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array(0) {
}
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array(0) {
}
["rememberTokenName":protected]=>
string(14) "remember_token"
["revisionable":protected]=>
array(8) {
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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) {
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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)
["__wasSavedEventFired":protected]=>
bool(false)
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array(0) {
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array(0) {
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["deletePreservingMedia":protected]=>
bool(false)
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array(0) {
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}
}
["escapeWhenCastingToString":protected]=>
bool(false)
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object(Illuminate\Database\Eloquent\Collection)#2848 (2) {
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array(1) {
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object(SCTeam\Products\Models\ProductTranslation)#2797 (30) {
["connection":protected]=>
string(5) "pgsql"
["table":protected]=>
string(20) "product_translations"
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string(2) "id"
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string(3) "int"
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bool(true)
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array(0) {
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bool(true)
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array(7) {
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int(1725)
["product_id"]=>
int(1725)
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["name"]=>
string(45) "Formy wykonywania działalności gospodarczej"
["content"]=>
string(3825) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Omówienie różnych form wykonywania działalności gospodarczej. Przedstawienie plusów i minusów każdej z nich oraz zasad zakładania i prowadzenia działalności gospodarczej.
Korzyści:
- umiejętność dopasowania formy działalności do własnych potrzeb
- optymalizacja zobowiązań podatkowo-ubezpieczeniowych
- uniknięcie błędów przy zakładaniu firmy
- zdobycie wiedzy praktycznej na temat założenia działalności gospodarczej, ZUS, podatki, finansowanie
PROGRAM
1. Definicja działalności gospodarczej (praktyczne aspekty z ujęciem orzecznictwa)
- Definicja ogólna
- Definicja ogólna podatkowa
- Definicja PIT
- Definicja VAT
- Definicja przedsiębiorstwa i jego części składowe
- Zorganizowana część przedsiębiorstwa
- Pojęcie przedsiębiorcy
2. Przegląd form prowadzenia działalności gospodarczej
- Działalność indywidualna
- Spółka cywilna
- Spółka jawna
- Spółka partnerska
- Spółka komandytowa
- Spółka komandytowo-akcyjna
- Spółka z o.o.
- Spółka akcyjna
- Fundacje i stowarzyszenia
3. Zakładam działalność gospodarczą - krok po kroku
- Pomysł na biznes / znalezienie klienta
- Samemu czy wspólnie
- Wybór formy opodatkowania
- Zgłoszenia: CEIDG, KRS, REGON, działalność regulowana
- Pieczątki
- Rachunek bankowy
4. Podatek dochodowy
- Formy opodatkowania PIT (karta podatkowa, ryczałt od przychodów ewidencjonowanych, podatek liniowy, zasady ogólne
- Zasady opodatkowania CIT
- Możliwości opłacania zaliczek
5. Podatek od towarów i usług
- Kiedy można, a kiedy trzeba być VAT-owcem
- Plusy i minusy bycia podatnikiem VAT
- Obowiązki związane z VAT
6. Księgowość
- PKPiR
- Księgi rachunkowe
- Ewidencje przychodów
7. Składki ZUS
- Mały i duży ZUS
- Rodzaje składek
- Zbieg tytułów ubezpieczeniowych
8. Zawieszenie działalności gospodarczej
- Warunki zawieszania działalności gospodarczej
- Dopuszczalność zawieszenia
- Co można robić podczas zawieszenia
9. Pełnomocnictwo
- Pełnomocnictwo CEIDG
- Prokura
- Pełnomocnictwa podatkowe
10. Finansowanie działalności gospodarczej
- Przesunięcia między majątkiem prywatnym i firmowym
- Pożyczki i dopłaty
- Kredyt a leasing
- Pomoc publiczna (dotacje i dofinansowania)
11. Wybrane aspekty prowadzenia działalności gospodarczej
- Rozliczanie podróży przedsiębiorcy
- Jak się zabezpieczyć przed nieuczciwym kontrahentem
"
["description"]=>
string(0) ""
["additional_info"]=>
string(761) "
Cena bez abonamentu:
199 PLN
Czas trwania:
4 godziny 24 minuty
Certyfikat:
TAK
Materiały:
Tak
"
}
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["product_id"]=>
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["locale"]=>
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["name"]=>
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["content"]=>
string(3825) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Omówienie różnych form wykonywania działalności gospodarczej. Przedstawienie plusów i minusów każdej z nich oraz zasad zakładania i prowadzenia działalności gospodarczej.
Korzyści:
- umiejętność dopasowania formy działalności do własnych potrzeb
- optymalizacja zobowiązań podatkowo-ubezpieczeniowych
- uniknięcie błędów przy zakładaniu firmy
- zdobycie wiedzy praktycznej na temat założenia działalności gospodarczej, ZUS, podatki, finansowanie
PROGRAM
1. Definicja działalności gospodarczej (praktyczne aspekty z ujęciem orzecznictwa)
- Definicja ogólna
- Definicja ogólna podatkowa
- Definicja PIT
- Definicja VAT
- Definicja przedsiębiorstwa i jego części składowe
- Zorganizowana część przedsiębiorstwa
- Pojęcie przedsiębiorcy
2. Przegląd form prowadzenia działalności gospodarczej
- Działalność indywidualna
- Spółka cywilna
- Spółka jawna
- Spółka partnerska
- Spółka komandytowa
- Spółka komandytowo-akcyjna
- Spółka z o.o.
- Spółka akcyjna
- Fundacje i stowarzyszenia
3. Zakładam działalność gospodarczą - krok po kroku
- Pomysł na biznes / znalezienie klienta
- Samemu czy wspólnie
- Wybór formy opodatkowania
- Zgłoszenia: CEIDG, KRS, REGON, działalność regulowana
- Pieczątki
- Rachunek bankowy
4. Podatek dochodowy
- Formy opodatkowania PIT (karta podatkowa, ryczałt od przychodów ewidencjonowanych, podatek liniowy, zasady ogólne
- Zasady opodatkowania CIT
- Możliwości opłacania zaliczek
5. Podatek od towarów i usług
- Kiedy można, a kiedy trzeba być VAT-owcem
- Plusy i minusy bycia podatnikiem VAT
- Obowiązki związane z VAT
6. Księgowość
- PKPiR
- Księgi rachunkowe
- Ewidencje przychodów
7. Składki ZUS
- Mały i duży ZUS
- Rodzaje składek
- Zbieg tytułów ubezpieczeniowych
8. Zawieszenie działalności gospodarczej
- Warunki zawieszania działalności gospodarczej
- Dopuszczalność zawieszenia
- Co można robić podczas zawieszenia
9. Pełnomocnictwo
- Pełnomocnictwo CEIDG
- Prokura
- Pełnomocnictwa podatkowe
10. Finansowanie działalności gospodarczej
- Przesunięcia między majątkiem prywatnym i firmowym
- Pożyczki i dopłaty
- Kredyt a leasing
- Pomoc publiczna (dotacje i dofinansowania)
11. Wybrane aspekty prowadzenia działalności gospodarczej
- Rozliczanie podróży przedsiębiorcy
- Jak się zabezpieczyć przed nieuczciwym kontrahentem
"
["description"]=>
string(0) ""
["additional_info"]=>
string(761) "
Cena bez abonamentu:
199 PLN
Czas trwania:
4 godziny 24 minuty
Certyfikat:
TAK
Materiały:
Tak
"
}
["changes":protected]=>
array(0) {
}
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}
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}
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}
["dateFormat":protected]=>
NULL
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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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}
["visible":protected]=>
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}
["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"
}
[10]=>
object(App\Models\Product)#3090 (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(1723)
["slug"]=>
string(34) "zmiany-w-vat-w-2023-i-2024-roku212"
["price"]=>
string(3) "199"
["tax_id"]=>
int(1)
["type"]=>
int(3)
["deleted_at"]=>
NULL
["created_at"]=>
string(19) "2023-10-27 08:24:17"
["updated_at"]=>
string(19) "2023-10-27 08:38:58"
["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) "2023-10-27 08:23:00"
["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(1723)
["slug"]=>
string(34) "zmiany-w-vat-w-2023-i-2024-roku212"
["price"]=>
string(3) "199"
["tax_id"]=>
int(1)
["type"]=>
int(3)
["deleted_at"]=>
NULL
["created_at"]=>
string(19) "2023-10-27 08:24:17"
["updated_at"]=>
string(19) "2023-10-27 08:38:58"
["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) "2023-10-27 08:23:00"
["is_visible"]=>
bool(true)
["finish_at"]=>
NULL
["limit_of_participants"]=>
NULL
["workshop_days"]=>
NULL
["subscription_price"]=>
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string(31) "Zmiany w VAT w 2023 i 2024 roku"
["content"]=>
string(5681) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest omówienie zmian w podatku od towarów i usług w roku 2023 oraz projektowanych zmian na rok 2024.
Szkolenie obejmuje również omówienie bieżących problemów związanych z rozliczaniem VAT, w tym w szczególności w aspekcie najnowszych interpretacji organów podatkowych, orzeczeń sądów administracyjnych oraz orzeczeń TSUE.
Ważnym elementem szkolenia jest wskazanie zasad ponoszenia odpowiedzialności za nieprawidłowe rozliczenia podatkowe, w tym w aspekcie VAT. Omówione zostaną również sposoby na ograniczenie ewentualnych ryzyk kwestia dotycząca tzw. należytej staranności w VAT.
Grupa docelowa: dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu.
PROGRAM
1. Pakiet „Slim VAT 3”:
a) Nowy limit dla „małego podatnika”.
b) Korekty faktur a kurs waluty obcej.
c) WDT – doprecyzowanie obowiązków podatnika.
d) Zmiany w zwolnieniach z VAT dla zarządzania funduszami inwestycyjnymi oraz importu towarów dla palcówek dyplomatycznych.
e) Zniesienie obowiązku posiadania faktury do odliczenia VAT przy WNT.
f) Zmiany w zakresie rozliczenia proporcjonalnego odliczenia VAT.
g) Fakturowanie zaliczek.
h) Odpowiedzialność solidarna faktora.
i) Raportowanie w przypadku używania kas on-line.
j) Zmiany w zakresie „dodatkowego zobowiązania podatkowego”.
k) Korekty przy OSS.
l) Przelewy na rachunkach VAT w ramach Grupy VAT.
m) Zmiany w zakresie WIS.
2. Grupa VAT
a) warunki tworzenia,
b) zasady funkcjonowania,
c) przedstawiciel grupy VAT i rejestracja,
d) sposoby rozliczania transakcji wewnątrz grupy i na zewnątrz,
e) kto może korzystać z ułatwienia,
f) ewidencje podatników w grupie VAT,
g) dodatkowe ewidencje prowadzone przez członków grupy VAT,
h) odliczanie VAT wewnątrz grupy, w tym odliczanie proporcjonalne,
i) korzyści istnienia grupy VAT,
j) zagrożenia dla grupy VAT oraz podmiotów sprzedających grupie VAT, jak i podmiotów nabywających od grupy VAT.
3. Zmiany w kasach rejestrujących
a) zmiany przepisów dotyczących kas z elektronicznym zapisem kopii,
b) kasa elektroniczna a wymiana pamięci fiskalnej,
c) kasy rejestrujące w myjniach samochodowych, w tym w myjniach automatycznych.
4. Zmiany w zakresie odwrotnego obciążenia
a) okres obowiązywania regulacji,
b) warunki podmiotowe i przedmiotowe wystąpienia odwrotnego obciążenia,
c) treść faktur,
d) obowiązki formalne.
5. KSeF
a) Założenia modelu.
b) Korzyści ze stosowania faktur ustrukturyzowanych.
c) Funkcje Krajowego Systemu e-Faktur.
d) Brak akceptacji odbiorcy faktury – sposób postępowania.
e) Sankcje wynikające z projektu ustawy o KSeF
f) Pozostałe zmiany.
6. Informacja o stosowaniu stawek obniżonych
a) żywność,
b) paliwa,
c) energia cieplna i elektryczna,
d) gaz ziemny,
e) nawozy.
7. Zapowiedź zmian VAT 2024
"
["description"]=>
string(0) ""
["additional_info"]=>
string(760) "
Cena bez abonamentu:
199 PLN
Czas trwania:
2 godziny 50 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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["name"]=>
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["content"]=>
string(5681) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest omówienie zmian w podatku od towarów i usług w roku 2023 oraz projektowanych zmian na rok 2024.
Szkolenie obejmuje również omówienie bieżących problemów związanych z rozliczaniem VAT, w tym w szczególności w aspekcie najnowszych interpretacji organów podatkowych, orzeczeń sądów administracyjnych oraz orzeczeń TSUE.
Ważnym elementem szkolenia jest wskazanie zasad ponoszenia odpowiedzialności za nieprawidłowe rozliczenia podatkowe, w tym w aspekcie VAT. Omówione zostaną również sposoby na ograniczenie ewentualnych ryzyk kwestia dotycząca tzw. należytej staranności w VAT.
Grupa docelowa: dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu.
PROGRAM
1. Pakiet „Slim VAT 3”:
a) Nowy limit dla „małego podatnika”.
b) Korekty faktur a kurs waluty obcej.
c) WDT – doprecyzowanie obowiązków podatnika.
d) Zmiany w zwolnieniach z VAT dla zarządzania funduszami inwestycyjnymi oraz importu towarów dla palcówek dyplomatycznych.
e) Zniesienie obowiązku posiadania faktury do odliczenia VAT przy WNT.
f) Zmiany w zakresie rozliczenia proporcjonalnego odliczenia VAT.
g) Fakturowanie zaliczek.
h) Odpowiedzialność solidarna faktora.
i) Raportowanie w przypadku używania kas on-line.
j) Zmiany w zakresie „dodatkowego zobowiązania podatkowego”.
k) Korekty przy OSS.
l) Przelewy na rachunkach VAT w ramach Grupy VAT.
m) Zmiany w zakresie WIS.
2. Grupa VAT
a) warunki tworzenia,
b) zasady funkcjonowania,
c) przedstawiciel grupy VAT i rejestracja,
d) sposoby rozliczania transakcji wewnątrz grupy i na zewnątrz,
e) kto może korzystać z ułatwienia,
f) ewidencje podatników w grupie VAT,
g) dodatkowe ewidencje prowadzone przez członków grupy VAT,
h) odliczanie VAT wewnątrz grupy, w tym odliczanie proporcjonalne,
i) korzyści istnienia grupy VAT,
j) zagrożenia dla grupy VAT oraz podmiotów sprzedających grupie VAT, jak i podmiotów nabywających od grupy VAT.
3. Zmiany w kasach rejestrujących
a) zmiany przepisów dotyczących kas z elektronicznym zapisem kopii,
b) kasa elektroniczna a wymiana pamięci fiskalnej,
c) kasy rejestrujące w myjniach samochodowych, w tym w myjniach automatycznych.
4. Zmiany w zakresie odwrotnego obciążenia
a) okres obowiązywania regulacji,
b) warunki podmiotowe i przedmiotowe wystąpienia odwrotnego obciążenia,
c) treść faktur,
d) obowiązki formalne.
5. KSeF
a) Założenia modelu.
b) Korzyści ze stosowania faktur ustrukturyzowanych.
c) Funkcje Krajowego Systemu e-Faktur.
d) Brak akceptacji odbiorcy faktury – sposób postępowania.
e) Sankcje wynikające z projektu ustawy o KSeF
f) Pozostałe zmiany.
6. Informacja o stosowaniu stawek obniżonych
a) żywność,
b) paliwa,
c) energia cieplna i elektryczna,
d) gaz ziemny,
e) nawozy.
7. Zapowiedź zmian VAT 2024
"
["description"]=>
string(0) ""
["additional_info"]=>
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Cena bez abonamentu:
199 PLN
Czas trwania:
2 godziny 50 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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["translationModel"]=>
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}
[11]=>
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int(1673)
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["type"]=>
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["subscription_id"]=>
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["room_id"]=>
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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(1249) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Szkolenie poświęcone będzie ujmowaniu, wycenie i prezentacji rezerw oraz rozliczeń międzyokresowych biernych. Praktyczne przykłady wyceny i księgowań pozwolą zrozumieć istotę tych kategorii prawa bilansowego.
PROGRAM
- Regulacje krajowe i międzynarodowe w zakresie rezerw i RMB
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- Przykłady księgowania zdarzeń w różnych wariantach ewidencyjnych
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- Prezentacja w sprawozdaniu finansowym
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
4 godziny 23 minuty
Certyfikat:
TAK
Materiały:
Tak
"
}
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Szkolenie poświęcone będzie ujmowaniu, wycenie i prezentacji rezerw oraz rozliczeń międzyokresowych biernych. Praktyczne przykłady wyceny i księgowań pozwolą zrozumieć istotę tych kategorii prawa bilansowego.
PROGRAM
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- Prezentacja w sprawozdaniu finansowym
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
4 godziny 23 minuty
Certyfikat:
TAK
Materiały:
Tak
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Znaleziono 493 szkoleń
