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"
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CEL SZKOLENIA
Celem szkolenia jest kompleksowe spojrzenie na zagadnienia związane z rozliczaniem w czasie przychodów i kosztów w różnych działalnościach. Na przykładach księgowań omówione zostaną najczęstsze wątpliwości jakie mają księgowi w tym zakresie.
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1. Istota rozliczeń międzyokresowych przychodów
2. Dofinansowania do aktywów trwałych – ujęcie i rozliczanie RMP
3. Środki otrzymane na poczet świadczeń, które będą w przyszłości
4. Rozliczenia w NGO
5. Istot rozliczeń międzyokresowych kosztów
6. RMK czynne – kiedy i jak je ujmować – przykłady liczbowe
7. Uproszczenia w zakresie RMK i ich konsekwencje
8. Rozliczenia międzyokresowe bierne kosztów – przykłady ujmowania i prezentacji
9. Kontrakty długoterminowe a rozliczenia międzyokresowe
"
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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
Celem szkolenia jest kompleksowe spojrzenie na zagadnienia związane z rozliczaniem w czasie przychodów i kosztów w różnych działalnościach. Na przykładach księgowań omówione zostaną najczęstsze wątpliwości jakie mają księgowi w tym zakresie.
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"
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Cena bez abonamentu:
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TAK
Materiały:
Tak
"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przekrojowe przedstawienie zagadnień podatkowych związanych z podatkowym zamknięciem roku w VAT.
Podczas szkolenia, w szczególności poruszone zostaną kwestie związane z rozliczeniem podatku od towarów i usług na przełomie 2023 i 2024.
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.
PROGRAM
1. Zasady powstawania obowiązku podatkowego na przełomie okresów.
2. Prawo do odliczenia VAT – zasady i ograniczenia.
3. Ustalenie proporcji w VAT.
4. Korekta roczna VAT.
5. Korekta odliczenia przy zakupie majątku trwałego i pozostałych nabyć.
6. Ulga na złe długi w VAT 2023 / 2024.
7. Najważniejsze orzeczenia Trybunału Sprawiedliwości Unii Europejskiej w zakresie VAT.
8. Podsumowanie zmian w podatku od towarów i usług w roku 2023 i zapowiedzi zmian na rok 2024.
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
2 godziny 38 minut
Certyfikat:
TAK
Materiały:
Tak
"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przekrojowe przedstawienie zagadnień podatkowych związanych z podatkowym zamknięciem roku w VAT.
Podczas szkolenia, w szczególności poruszone zostaną kwestie związane z rozliczeniem podatku od towarów i usług na przełomie 2023 i 2024.
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PROGRAM
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2. Prawo do odliczenia VAT – zasady i ograniczenia.
3. Ustalenie proporcji w VAT.
4. Korekta roczna VAT.
5. Korekta odliczenia przy zakupie majątku trwałego i pozostałych nabyć.
6. Ulga na złe długi w VAT 2023 / 2024.
7. Najważniejsze orzeczenia Trybunału Sprawiedliwości Unii Europejskiej w zakresie VAT.
8. Podsumowanie zmian w podatku od towarów i usług w roku 2023 i zapowiedzi zmian na rok 2024.
"
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Cena bez abonamentu:
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Czas trwania:
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Materiały:
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"
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["content"]=>
string(5353) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przekrojowe przedstawienie zagadnień podatkowych związanych z podatkowym zamknięciem roku w CIT.
Podczas szkolenia, w szczególności poruszone zostaną kwestie związane z rozliczeniem podatku CIT na przełomie 2023 i 2024 r.
PROGRAM
I. Informacje ogólne w zakresie kalkulacji CIT i przejścia z wyniku księgowego na wynik podatkowy.
II. Przychody podatkowe:
1. Zasady rozliczania przychodów podatkowych na przełomie roku.
2. Określenie momentu powstania przychodu podatkowego (zasada memoriałowa, kasowa i przychody rozliczane okresowo).
3. Zaliczki i przedpłaty a przychód.
4. Szczególne rodzaje przychodów (przychody z nieodpłatnych świadczeń; przychody z refakturowania).
5. Wyodrębnienie dwóch źródeł przychodów – przychody z zysków kapitałowych i z innych źródeł.
III. Koszty uzyskania przychodów:
1. Moment rozpoznania kosztów podatkowych na przełomie roku.
2. Koszty bezpośrednie – rodzaje oraz zasady rozliczenia w czasie.
3. Koszty pośrednie – zasady kwalifikacji i rozliczenia na przełomie roku.
4. Przypisanie kosztów do dwóch źródeł przychodów.
IV. Różnice (wyłączenia) trwałe – najczęstsze przypadki oraz zasady rozliczenia:
1. Jakie koszty i przychody należy wyłączyć z kosztów i przychodów podatkowych: np. koszty reprezentacji, imprezy, alkohol, PFRON, VAT niebędący kosztem uzyskania przychodu, kary umowne, odszkodowania, kary administracyjne, grzywny, mandaty, koszty egzekucyjne / sądowe, upominki, prezenty świąteczne dla pracowników i klientów, darowizny, odsetki budżetowe, składki członkowskie, ubezpieczenia pracowników, koszty pokryte dotacjami, usługi nieprawidłowo udokumentowane, część odpisów / opłat za samochód osobowy, ubezpieczenie zw. z ww. samochodem, przekroczona kilometrówka, koszty eksploatacji samochodów osobowych, spisane należności handlowe.
V. Różnice (wyłączenia) przejściowe – najczęstsze przypadki oraz zasady rozliczenia:
1. Jakie koszty i przychody należy wyłączyć z kosztów i przychodów podatkowych (różnice przejściowe): np. odsetki, niewpłacone składki na ubezpieczenia społeczne, niewypłacone wynagrodzenia dla pracowników / delegacje pracownicze, naliczone opłaty za gwarancje bankowe, odpis aktualizujący wartość należności / zapasów, rezerwy na wierzytelności / zobowiązania, amortyzacja podatkowa i bilansowa.
VI. Limitowanie kosztów finansowania dłużnego (art. 15c ustawy o CIT).
VII. Hipotetyczne odsetki w kosztach uzyskania przychodów
VIII. Moment dokonania korekty przychodów i kosztów podatkowych.
IX. Rozliczenie ulg podatkowych w deklaracji rocznej (darowizny, ulga na złe długi, B+R i inne).
X. Rozliczenie podatkowych strat z lat ubiegłych – wybór jednej z dwóch metod rozliczenia strat i przypisanie straty do źródła przychodu.
XI. Płatności gotówkowe / biała lista / split payment a koszty – art. 15d ustawy o CIT.
XII. Stawka podatku (19% i 9% - definicja małego podatnika).
XIII. Zasady wypełniania deklaracji CIT-8.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(758) "
Cena bez abonamentu:
199 PLN
Czas trwania:
4 godziny 9minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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["locale"]=>
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["content"]=>
string(5353) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przekrojowe przedstawienie zagadnień podatkowych związanych z podatkowym zamknięciem roku w CIT.
Podczas szkolenia, w szczególności poruszone zostaną kwestie związane z rozliczeniem podatku CIT na przełomie 2023 i 2024 r.
PROGRAM
I. Informacje ogólne w zakresie kalkulacji CIT i przejścia z wyniku księgowego na wynik podatkowy.
II. Przychody podatkowe:
1. Zasady rozliczania przychodów podatkowych na przełomie roku.
2. Określenie momentu powstania przychodu podatkowego (zasada memoriałowa, kasowa i przychody rozliczane okresowo).
3. Zaliczki i przedpłaty a przychód.
4. Szczególne rodzaje przychodów (przychody z nieodpłatnych świadczeń; przychody z refakturowania).
5. Wyodrębnienie dwóch źródeł przychodów – przychody z zysków kapitałowych i z innych źródeł.
III. Koszty uzyskania przychodów:
1. Moment rozpoznania kosztów podatkowych na przełomie roku.
2. Koszty bezpośrednie – rodzaje oraz zasady rozliczenia w czasie.
3. Koszty pośrednie – zasady kwalifikacji i rozliczenia na przełomie roku.
4. Przypisanie kosztów do dwóch źródeł przychodów.
IV. Różnice (wyłączenia) trwałe – najczęstsze przypadki oraz zasady rozliczenia:
1. Jakie koszty i przychody należy wyłączyć z kosztów i przychodów podatkowych: np. koszty reprezentacji, imprezy, alkohol, PFRON, VAT niebędący kosztem uzyskania przychodu, kary umowne, odszkodowania, kary administracyjne, grzywny, mandaty, koszty egzekucyjne / sądowe, upominki, prezenty świąteczne dla pracowników i klientów, darowizny, odsetki budżetowe, składki członkowskie, ubezpieczenia pracowników, koszty pokryte dotacjami, usługi nieprawidłowo udokumentowane, część odpisów / opłat za samochód osobowy, ubezpieczenie zw. z ww. samochodem, przekroczona kilometrówka, koszty eksploatacji samochodów osobowych, spisane należności handlowe.
V. Różnice (wyłączenia) przejściowe – najczęstsze przypadki oraz zasady rozliczenia:
1. Jakie koszty i przychody należy wyłączyć z kosztów i przychodów podatkowych (różnice przejściowe): np. odsetki, niewpłacone składki na ubezpieczenia społeczne, niewypłacone wynagrodzenia dla pracowników / delegacje pracownicze, naliczone opłaty za gwarancje bankowe, odpis aktualizujący wartość należności / zapasów, rezerwy na wierzytelności / zobowiązania, amortyzacja podatkowa i bilansowa.
VI. Limitowanie kosztów finansowania dłużnego (art. 15c ustawy o CIT).
VII. Hipotetyczne odsetki w kosztach uzyskania przychodów
VIII. Moment dokonania korekty przychodów i kosztów podatkowych.
IX. Rozliczenie ulg podatkowych w deklaracji rocznej (darowizny, ulga na złe długi, B+R i inne).
X. Rozliczenie podatkowych strat z lat ubiegłych – wybór jednej z dwóch metod rozliczenia strat i przypisanie straty do źródła przychodu.
XI. Płatności gotówkowe / biała lista / split payment a koszty – art. 15d ustawy o CIT.
XII. Stawka podatku (19% i 9% - definicja małego podatnika).
XIII. Zasady wypełniania deklaracji CIT-8.
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
4 godziny 9minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest omówienie najważniejszych zmian, które weszły w życie, co do zasady, od 1 lipca 2023 roku, na mocy ustawy z dnia 26 maja 2023 roku o zmianie ustawy o podatku od towarów i usług oraz niektórych innych ustaw.
Wśród zmian, które zostaną omówione znajdą się m.in. omówienie definicji małego podatnika i co się z tym wiąże – zmiana limitu kwotowego sprzedaży; sankcje VAT; kursy walut dla faktur korygujących; zwrot VAT w terminie 15 dni; zmiany w zakresie odpowiedzialności solidarnej; zapłata z rachunku VAT; korekta WDT oraz odliczanie VAT od WNT.
PROGRAM
1. Mały podatnik – zwiększenie limitu kwotowego;
a. Status małego podatnika;
b. Limity kwotowe po 1 lipca 2023 roku;
2. Kursy walut dla faktur korygujących;
a. Doprecyzowanie zasad przeliczenia kwot w walutach obcych dla faktur korygujących
b. Korekta in plus;
c. Korekta in minus;
3. Sankcje VAT;
a. Modyfikacja zasady ustalania wysokości stawki;
b. Okoliczności, które organ powinien wziąć pod uwagę ustalając wysokość sankcji (art. 112b ust. 2b);
4. Zmiany w zakresie solidarnej odpowiedzialności;
5. Korekta WDT i odliczanie VAT od WNT;
6. Zmiany w WIS, WIA, WIT i WIP;
a. Rozszerzenie zakresu mocy wiążącej WIS;
b. Doprecyzowanie okresu ważności WIS;
c. Zniesienie opłaty za wydanie WIS;
d. Wyznaczenie jednego organu właściwego do wydawani WIA, WIT, WIP i WIS;
7. Szybszy zwrot VAT;
a. Warunki dokonania zwrotu VAT w terminie 15 dni;
b. Przedłużenie terminu zwrotu przez organ;
8. Faktury do e – paragonów;
9. Zwiększenie płynności finansowej – m.in. zmiany w zakresie zapłaty z rachunku VAT;
10. Zapłata VAT w procedurze OSS i IOSS;
a. Korekta deklaracji OSS i IOSS;
11. Sprzedaż TAX FREE;
a. wprowadzenie możliwości dokonywania korekt podatku należnego od dostawy towarów dokonanej dla podróżnego w ramach systemu TAX FREE
12. Zmiany w zakresie ustalania wskaźnika proporcji VAT
"
["description"]=>
string(0) ""
["additional_info"]=>
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Cena bez abonamentu:
199 PLN
Czas trwania:
2 godziny 30 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest omówienie najważniejszych zmian, które weszły w życie, co do zasady, od 1 lipca 2023 roku, na mocy ustawy z dnia 26 maja 2023 roku o zmianie ustawy o podatku od towarów i usług oraz niektórych innych ustaw.
Wśród zmian, które zostaną omówione znajdą się m.in. omówienie definicji małego podatnika i co się z tym wiąże – zmiana limitu kwotowego sprzedaży; sankcje VAT; kursy walut dla faktur korygujących; zwrot VAT w terminie 15 dni; zmiany w zakresie odpowiedzialności solidarnej; zapłata z rachunku VAT; korekta WDT oraz odliczanie VAT od WNT.
PROGRAM
1. Mały podatnik – zwiększenie limitu kwotowego;
a. Status małego podatnika;
b. Limity kwotowe po 1 lipca 2023 roku;
2. Kursy walut dla faktur korygujących;
a. Doprecyzowanie zasad przeliczenia kwot w walutach obcych dla faktur korygujących
b. Korekta in plus;
c. Korekta in minus;
3. Sankcje VAT;
a. Modyfikacja zasady ustalania wysokości stawki;
b. Okoliczności, które organ powinien wziąć pod uwagę ustalając wysokość sankcji (art. 112b ust. 2b);
4. Zmiany w zakresie solidarnej odpowiedzialności;
5. Korekta WDT i odliczanie VAT od WNT;
6. Zmiany w WIS, WIA, WIT i WIP;
a. Rozszerzenie zakresu mocy wiążącej WIS;
b. Doprecyzowanie okresu ważności WIS;
c. Zniesienie opłaty za wydanie WIS;
d. Wyznaczenie jednego organu właściwego do wydawani WIA, WIT, WIP i WIS;
7. Szybszy zwrot VAT;
a. Warunki dokonania zwrotu VAT w terminie 15 dni;
b. Przedłużenie terminu zwrotu przez organ;
8. Faktury do e – paragonów;
9. Zwiększenie płynności finansowej – m.in. zmiany w zakresie zapłaty z rachunku VAT;
10. Zapłata VAT w procedurze OSS i IOSS;
a. Korekta deklaracji OSS i IOSS;
11. Sprzedaż TAX FREE;
a. wprowadzenie możliwości dokonywania korekt podatku należnego od dostawy towarów dokonanej dla podróżnego w ramach systemu TAX FREE
12. Zmiany w zakresie ustalania wskaźnika proporcji VAT
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
2 godziny 30 minut
Certyfikat:
TAK
Materiały:
Tak
"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przybliżenie uczestnikom specyfiki doręczeń elektronicznych (e-doręczeń), które niebawem staną się codziennością w kontaktach z urzędami, sądami oraz przedsiębiorcami.
Dla kogo?
Szkolenie jest skierowane przede wszystkim do przedsiębiorców, w tym profesjonalistów wykonujących wolny zawód oraz organizacji, a także do instytucji publicznych oraz niepublicznych, tj. wszystkich, którzy będą mieli obowiązek stosowania doręczeń elektronicznych w ramach prowadzonej korespondencji.
PROGRAM
I. Wprowadzenie
1. Cel wprowadzania systemu e-doręczeń;
2. Podstawy wprowadzenia e-doręczeń w Polsce;
3. Charakterystyka doręczeń elektronicznych – czym są e-doręczenia?
II. Harmonogram wprowadzania e-doręczeń
1. Zmiany we terminach wprowadzenia obowiązku wdrożenia e-doręczeń;
2. Aktualny harmonogram wdrażania systemu e-doręczeń;
III. Charakterystyka e-doręczeń, rodzaje e-doręczeń i obowiązki
1. Zasady dot. stosowania e-doręczeń, w tym adresu do doręczeń elektronicznych i elektronicznej skrzynki doręczeń;
2. Skutki prawne stosowania doręczeń elektronicznych;
3. Kim jest operator wyznaczony?
4. Baza adresów elektronicznych;
5. EPUAP a e-doręczenia;
6. E-doręczenia a usługa hybrydowa;
IV. E-doręczenia – praktyczne aspekty
1. E-doręczenia w kontaktach z organami i instytucjami publicznymi;
2. E-doręczenia w obrocie gospodarczym;
3. E-doręczenia w postępowaniach sądowych;
4. E-doręczenia w obrocie konsumenckim.
"
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Cena bez abonamentu:
0 PLN
Czas trwania:
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Certyfikat:
TAK
Materiały:
Tak
"
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string(3162) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przybliżenie uczestnikom specyfiki doręczeń elektronicznych (e-doręczeń), które niebawem staną się codziennością w kontaktach z urzędami, sądami oraz przedsiębiorcami.
Dla kogo?
Szkolenie jest skierowane przede wszystkim do przedsiębiorców, w tym profesjonalistów wykonujących wolny zawód oraz organizacji, a także do instytucji publicznych oraz niepublicznych, tj. wszystkich, którzy będą mieli obowiązek stosowania doręczeń elektronicznych w ramach prowadzonej korespondencji.
PROGRAM
I. Wprowadzenie
1. Cel wprowadzania systemu e-doręczeń;
2. Podstawy wprowadzenia e-doręczeń w Polsce;
3. Charakterystyka doręczeń elektronicznych – czym są e-doręczenia?
II. Harmonogram wprowadzania e-doręczeń
1. Zmiany we terminach wprowadzenia obowiązku wdrożenia e-doręczeń;
2. Aktualny harmonogram wdrażania systemu e-doręczeń;
III. Charakterystyka e-doręczeń, rodzaje e-doręczeń i obowiązki
1. Zasady dot. stosowania e-doręczeń, w tym adresu do doręczeń elektronicznych i elektronicznej skrzynki doręczeń;
2. Skutki prawne stosowania doręczeń elektronicznych;
3. Kim jest operator wyznaczony?
4. Baza adresów elektronicznych;
5. EPUAP a e-doręczenia;
6. E-doręczenia a usługa hybrydowa;
IV. E-doręczenia – praktyczne aspekty
1. E-doręczenia w kontaktach z organami i instytucjami publicznymi;
2. E-doręczenia w obrocie gospodarczym;
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"
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Czas trwania:
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TAK
Materiały:
Tak
"
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["content"]=>
string(6013) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Polska ustawa o ochronie sygnalistów zbliża się wielkimi krokami. W styczniu opublikowane szósty i najprawdopodobniej, ostateczny projekt ustawy o ochronie sygnalistów. Zgodnie z projektem ustawy obowiązek wdrożenia określonych procedur wewnętrznych oraz systemów zapewniających ochronę sygnalistom będą mieli:
• Średni i duzi przedsiębiorcy, tj. już podmioty zatrudniające od 50 pracowników.
• Mikro i małe przedsiębiorstwa działające w sektorze finansowym.
• Jednostki sektora publicznego zatrudniające co najmniej 50 pracowników.
• Podmioty sektora publicznego, z wyłączeniem urzędów lub jednostek organizacyjnych gminy liczącej mniej niż 10 000 mieszkańców.
Zgodnie z projektem, podmioty prywatne, zatrudniające od 50 do 249 pracowników muszą wdrożyć procedury w zakresie ochrony sygnalistów do 17 grudnia 2023 roku. Pozostałe podmioty będą w rzeczywistości miały 2 miesiące od dnia wejścia w życie ustawy na dostosowanie regulacji wewnętrznych do wymogów ustawy. Podczas szkolenia odpowiemy na pytania jak należy przygotować się na nowe wyzwania dotyczące ochrony sygnalisty, jakie uprawnienia zyskają pracownicy, przed jakimi wyzwaniami stoją przedsiębiorcy.
PROGRAM
1. Ochrona sygnalistów w Polsce – dane z analiz rynku
2. Informacje wstępne
a) Etap wdrożenia dyrektywy o ochronie sygnalistów – sankcje nałożone na Polskę i inne kraje europejskie
b) Zakres przedmiotowy obowiązywania dyrektywy o ochronie sygnalistów.
c) Podmioty zobowiązane do wdrożenia procedur
d) Sankcje
2. Kim jest sygnalista
a) Definicja sygnalisty
b) Warunki objęcia ochroną sygnalisty
3. Zgłoszenia wewnętrzne i działania następcze
a) Jak zorganizować wewnętrzne kanały zgłaszania informacji o potencjalnych nieprawidłowościach?
b) Jak opracować procedury dotyczące zgłoszeń wynikające z dyrektywy o sygnalistach?
- wskazania osoby odpowiedzialnej za odbieranie zgłoszeń,
- określenia sposobu/kanałów odbierania zgłoszeń,
- określenia sposobu ochrony osoby dokonującej zgłoszenia,
- określenia sposobu ochrony danych osobowych osoby dokonującej zgłoszenia,
- określenia zasad zachowania poufności w przypadku ujawnienia tożsamości sygnalisty,
- określenia rodzaju i charakteru działań następczych podejmowanych po odebraniu zgłoszenia,
c) Jakie działania następcze należy prowadzić w związku ze zgłoszeniami naruszenia prawa?
4. Zgłoszenia zewnętrzne i działania następcze
a) Jak zorganizować zewnętrzne kanały zgłaszania informacji o potencjalnych nieprawidłowościach?
b) Jak powinna wyglądać struktura zewnętrznych kanałów zgłoszeń wynikająca z dyrektywy o sygnalistach?
c) Jakie działania następcze należy prowadzić w związku ze zgłoszeniami naruszenia prawa?
5. Ujawnienie publiczne
6. Podstawowe zasady postępowania z sygnalistami
a) Obowiązek zachowania poufności – ochrona tożsamości sygnalisty
b) RODO, a sygnaliści
c) Obowiązki związane z prowadzeniem rejestrów zgłoszeń
7. Środki ochrony sygnalistów.
a) Zakaz działań odwetowych
b) Środki ochrony przed działaniami odwetowymi
c) Środki wsparcia
d) Zakaz zrzeczenia się praw i środków ochrony prawnej
8. Procedura wewnętrzna – jak ją przygotować
9. Sankcje
"
["description"]=>
string(0) ""
["additional_info"]=>
string(760) "
Cena bez abonamentu:
199 PLN
Czas trwania:
2 godziny 21 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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["name"]=>
string(70) "Obowiązki w zakresie ochrony sygnalistów, czy jesteś na nie gotowy?"
["content"]=>
string(6013) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Polska ustawa o ochronie sygnalistów zbliża się wielkimi krokami. W styczniu opublikowane szósty i najprawdopodobniej, ostateczny projekt ustawy o ochronie sygnalistów. Zgodnie z projektem ustawy obowiązek wdrożenia określonych procedur wewnętrznych oraz systemów zapewniających ochronę sygnalistom będą mieli:
• Średni i duzi przedsiębiorcy, tj. już podmioty zatrudniające od 50 pracowników.
• Mikro i małe przedsiębiorstwa działające w sektorze finansowym.
• Jednostki sektora publicznego zatrudniające co najmniej 50 pracowników.
• Podmioty sektora publicznego, z wyłączeniem urzędów lub jednostek organizacyjnych gminy liczącej mniej niż 10 000 mieszkańców.
Zgodnie z projektem, podmioty prywatne, zatrudniające od 50 do 249 pracowników muszą wdrożyć procedury w zakresie ochrony sygnalistów do 17 grudnia 2023 roku. Pozostałe podmioty będą w rzeczywistości miały 2 miesiące od dnia wejścia w życie ustawy na dostosowanie regulacji wewnętrznych do wymogów ustawy. Podczas szkolenia odpowiemy na pytania jak należy przygotować się na nowe wyzwania dotyczące ochrony sygnalisty, jakie uprawnienia zyskają pracownicy, przed jakimi wyzwaniami stoją przedsiębiorcy.
PROGRAM
1. Ochrona sygnalistów w Polsce – dane z analiz rynku
2. Informacje wstępne
a) Etap wdrożenia dyrektywy o ochronie sygnalistów – sankcje nałożone na Polskę i inne kraje europejskie
b) Zakres przedmiotowy obowiązywania dyrektywy o ochronie sygnalistów.
c) Podmioty zobowiązane do wdrożenia procedur
d) Sankcje
2. Kim jest sygnalista
a) Definicja sygnalisty
b) Warunki objęcia ochroną sygnalisty
3. Zgłoszenia wewnętrzne i działania następcze
a) Jak zorganizować wewnętrzne kanały zgłaszania informacji o potencjalnych nieprawidłowościach?
b) Jak opracować procedury dotyczące zgłoszeń wynikające z dyrektywy o sygnalistach?
- wskazania osoby odpowiedzialnej za odbieranie zgłoszeń,
- określenia sposobu/kanałów odbierania zgłoszeń,
- określenia sposobu ochrony osoby dokonującej zgłoszenia,
- określenia sposobu ochrony danych osobowych osoby dokonującej zgłoszenia,
- określenia zasad zachowania poufności w przypadku ujawnienia tożsamości sygnalisty,
- określenia rodzaju i charakteru działań następczych podejmowanych po odebraniu zgłoszenia,
c) Jakie działania następcze należy prowadzić w związku ze zgłoszeniami naruszenia prawa?
4. Zgłoszenia zewnętrzne i działania następcze
a) Jak zorganizować zewnętrzne kanały zgłaszania informacji o potencjalnych nieprawidłowościach?
b) Jak powinna wyglądać struktura zewnętrznych kanałów zgłoszeń wynikająca z dyrektywy o sygnalistach?
c) Jakie działania następcze należy prowadzić w związku ze zgłoszeniami naruszenia prawa?
5. Ujawnienie publiczne
6. Podstawowe zasady postępowania z sygnalistami
a) Obowiązek zachowania poufności – ochrona tożsamości sygnalisty
b) RODO, a sygnaliści
c) Obowiązki związane z prowadzeniem rejestrów zgłoszeń
7. Środki ochrony sygnalistów.
a) Zakaz działań odwetowych
b) Środki ochrony przed działaniami odwetowymi
c) Środki wsparcia
d) Zakaz zrzeczenia się praw i środków ochrony prawnej
8. Procedura wewnętrzna – jak ją przygotować
9. Sankcje
"
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["additional_info"]=>
string(760) "
Cena bez abonamentu:
199 PLN
Czas trwania:
2 godziny 21 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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array(0) {
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array(0) {
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array(8) {
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string(10) "first_name"
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string(5) "email"
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string(6) "status"
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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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[2]=>
string(9) "last_name"
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string(5) "email"
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string(10) "created_at"
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NULL
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bool(false)
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NULL
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NULL
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
W trakcie szkolenia przestawione zostaną przepisy Kodeksu spółek handlowych dotyczące spółki jawnej, w tym najnowsze wyjaśnienia, analizy czy komentarze. Prowadząca zapozna uczestników z konsekwencjami zakładania czy prowadzenia spraw i reprezentacji w spółce jawnej, w tym z prawnymi i podatkowymi skutkami wyboru tej formy prowadzenia działalności. Szkolenie będzie obejmowało równie porównanie przepisów o spółce jawnej z przepisami o innych spółkach osobowych i kapitałowych w celu podjęcia świadomej decyzji o wyborze optymalnej formy prowadzenia działalności gospodarczej. Szkolenie uwzględnia zmiany przepisów prawa wprowadzone w 2022 i 2023 roku (w tym w zakresie składki zdrowotnej).
PROGRAM
1. Istota spółki jawnej
2. Zakładanie spółki jawnej
1) sposoby zakładania spółki jawnej
2) rodzaje wkładów wnoszonych do spółki jawnej i skutki podatkowe z tym związane
3) najważniejsze postanowienia umowy spółki jawnej
3. Prowadzenie spraw i reprezentacja spółki jawnej
1) czym się różni powadzenie spraw spółki od jej reprezentacji?
2) wynagradzanie wspólnika za prowadzenie spraw spółki
4. Prawa i obowiązki wspólników, podejmowanie uchwał
1) prawa wspólnika
2) obowiązki wspólnika
3) podejmowanie uchwał na zebraniach wspólników
5. Zmiana umowy spółki jawnej
1) sposób zmiany umowy spółki
2) rejestracja KRS/PRS
3) data wejścia w życie zmian
6. Rozwiązanie i likwidacja spółki jawnej
1) „uproszczona” likwidacja spółki jawnej
2) klasyczny przebieg procesu likwidacji
7. Skutki podatkowe i ZUS w procesie zakładania, prowadzenia i likwidacji spółki jawnej
1) składka zdrowotna
2) ubezpieczenia społeczne wspólników spółki jawnej
3) zatrudnianie wspólników spółki jawnej
"
["description"]=>
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["additional_info"]=>
string(761) "
Cena bez abonamentu:
199 PLN
Czas trwania:
4 godziny 53 minuty
Certyfikat:
TAK
Materiały:
Tak
"
}
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
W trakcie szkolenia przestawione zostaną przepisy Kodeksu spółek handlowych dotyczące spółki jawnej, w tym najnowsze wyjaśnienia, analizy czy komentarze. Prowadząca zapozna uczestników z konsekwencjami zakładania czy prowadzenia spraw i reprezentacji w spółce jawnej, w tym z prawnymi i podatkowymi skutkami wyboru tej formy prowadzenia działalności. Szkolenie będzie obejmowało równie porównanie przepisów o spółce jawnej z przepisami o innych spółkach osobowych i kapitałowych w celu podjęcia świadomej decyzji o wyborze optymalnej formy prowadzenia działalności gospodarczej. Szkolenie uwzględnia zmiany przepisów prawa wprowadzone w 2022 i 2023 roku (w tym w zakresie składki zdrowotnej).
PROGRAM
1. Istota spółki jawnej
2. Zakładanie spółki jawnej
1) sposoby zakładania spółki jawnej
2) rodzaje wkładów wnoszonych do spółki jawnej i skutki podatkowe z tym związane
3) najważniejsze postanowienia umowy spółki jawnej
3. Prowadzenie spraw i reprezentacja spółki jawnej
1) czym się różni powadzenie spraw spółki od jej reprezentacji?
2) wynagradzanie wspólnika za prowadzenie spraw spółki
4. Prawa i obowiązki wspólników, podejmowanie uchwał
1) prawa wspólnika
2) obowiązki wspólnika
3) podejmowanie uchwał na zebraniach wspólników
5. Zmiana umowy spółki jawnej
1) sposób zmiany umowy spółki
2) rejestracja KRS/PRS
3) data wejścia w życie zmian
6. Rozwiązanie i likwidacja spółki jawnej
1) „uproszczona” likwidacja spółki jawnej
2) klasyczny przebieg procesu likwidacji
7. Skutki podatkowe i ZUS w procesie zakładania, prowadzenia i likwidacji spółki jawnej
1) składka zdrowotna
2) ubezpieczenia społeczne wspólników spółki jawnej
3) zatrudnianie wspólników spółki jawnej
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
4 godziny 53 minuty
Certyfikat:
TAK
Materiały:
Tak
"
}
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array(30) {
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int(1787)
["slug"]=>
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["price"]=>
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["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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["archived_at"]=>
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}
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["statute"]=>
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["require_admin_confirmation"]=>
bool(false)
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["archived_at"]=>
NULL
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}
["changes":protected]=>
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}
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array(12) {
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string(33) "SCTeam\Products\Enums\ProductType"
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string(8) "datetime"
}
["classCastCache":protected]=>
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array(0) {
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NULL
["appends":protected]=>
array(3) {
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string(9) "image_url"
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["dispatchesEvents":protected]=>
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem Szkolenia jest kompleksowe omówienie regulacji związanych z rozliczeniem podatku od towarów i usług w ramach importu usług.
PROGRAM
Program:
I. Definicja importu usług
II. Określanie miejsca świadczenia usług,
a) pojęcie „siedziby działalności gospodarczej” oraz „stałego miejsca prowadzenia działalności gospodarczej”,
b) świadczenie usług na rzecz podmiotów nieposiadających statusu podatnika,
c) opodatkowanie usług związanych z nieruchomościami,
d) opodatkowanie usług transportowych,
e) miejsce świadczenia w przypadku usług związanych z targami, wystawami, konferencjami itp.,
f) opodatkowanie usług gastronomicznych oraz cateringowych,
g) miejsce świadczenia przy krótkoterminowym najmie środków transportu,
III. Zasady powstawania obowiązku podatkowego w imporcie usług,
IV. Zasady odliczania VAT z tytułu importu usług,
V. Podstawa opodatkowania,
VI. Stawki podatku.
VII. Zastosowanie kursów
VIII. Import usług u podatnika zwolnionego z VAT
IX. Sposób ujmowania korekt w przypadku importu usług
a) ujmowanie korekt in minus oraz in plus (rabat posprzedażowy, skonto, zwrot zaliczki, błąd);
b) jaki kurs waluty stosować przy korektach;
X. Rozliczanie problematycznych świadczeń
"
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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 kompleksowe omówienie regulacji związanych z rozliczeniem podatku od towarów i usług w ramach importu usług.
PROGRAM
Program:
I. Definicja importu usług
II. Określanie miejsca świadczenia usług,
a) pojęcie „siedziby działalności gospodarczej” oraz „stałego miejsca prowadzenia działalności gospodarczej”,
b) świadczenie usług na rzecz podmiotów nieposiadających statusu podatnika,
c) opodatkowanie usług związanych z nieruchomościami,
d) opodatkowanie usług transportowych,
e) miejsce świadczenia w przypadku usług związanych z targami, wystawami, konferencjami itp.,
f) opodatkowanie usług gastronomicznych oraz cateringowych,
g) miejsce świadczenia przy krótkoterminowym najmie środków transportu,
III. Zasady powstawania obowiązku podatkowego w imporcie usług,
IV. Zasady odliczania VAT z tytułu importu usług,
V. Podstawa opodatkowania,
VI. Stawki podatku.
VII. Zastosowanie kursów
VIII. Import usług u podatnika zwolnionego z VAT
IX. Sposób ujmowania korekt w przypadku importu usług
a) ujmowanie korekt in minus oraz in plus (rabat posprzedażowy, skonto, zwrot zaliczki, błąd);
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X. Rozliczanie problematycznych świadczeń
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
2 godziny 50 minut
Certyfikat:
TAK
Materiały:
Tak
"
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Doradca podatkowy, doktor nauk prawnych. Ukończyła prawo na Uniwersytecie Marii Curie Skłodowskiej w Lublinie, gdzie także uzyskała stopień naukowy doktora nauk prawnych w dziedzinie prawo, specjalność prawo finansowe. Prowadzi własną Kancelarię Doradcy Podatkowego, doradza przedsiębiorcom oraz klientom indywidualnym, współpracuje z kancelariami prawnymi oraz biurami rachunkowymi. Wykładowca z 18 letnim doświadczeniem akademickim zakresu finansów publicznych, prawa podatkowego, prawa dewizowego oraz postępowania egzekucyjnego w administracji. Autorka wielu publikacji naukowych z zakresu finansów publicznych, w tym prawa podatkowego.
"
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NULL
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["metaTable":protected]=>
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["mediaCollections"]=>
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}
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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"
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string(9) "google_id"
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array(5) {
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string(2) "id"
[1]=>
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[2]=>
string(9) "last_name"
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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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NULL
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["connection":protected]=>
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["product_id"]=>
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["locale"]=>
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["name"]=>
string(88) "Najem na cele mieszkaniowe (najem prywatny i nieprywatny) - czy to się jeszcze opłaca?"
["content"]=>
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.
"
["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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["content"]=>
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.
"
["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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}
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string(44) "SCTeam\Products\Presenters\Revisions\Product"
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[1]=>
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[3]=>
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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"
}
[9]=>
object(App\Models\Product)#3327 (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) {
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["preventsLazyLoading"]=>
bool(false)
["perPage":protected]=>
int(15)
["exists"]=>
bool(true)
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bool(false)
["escapeWhenCastingToString":protected]=>
bool(false)
["attributes":protected]=>
array(30) {
["id"]=>
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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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}
["__metaData":protected]=>
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}
["revisionPresenter":protected]=>
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string(4) "type"
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[6]=>
string(32) "clickMeetingConference.starts_at"
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"
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["name"]=>
string(18) "Samochód w firmie"
["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"]=>
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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}
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[6]=>
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}
["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]=>
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}
["translationModel"]=>
string(41) "SCTeam\Products\Models\ProductTranslation"
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"
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["name"]=>
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["content"]=>
string(3190) "
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.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(760) "
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?
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.
"
["description"]=>
string(0) ""
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string(760) "
Cena bez abonamentu:
199 PLN
Czas trwania:
2 godziny 36 minut
Certyfikat:
TAK
Materiały:
Tak
"
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Znaleziono 525 szkoleń
