🔥 Pobierz aplikację Akademii LTCA 🔥 Wybierz:
Szkolenia nagrania
Podatki, prawo i rachunkowość
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["content"]=>
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CEL SZKOLENIA
Celem szkolenia jest kompleksowe problematyki CIT w branży deweloperskiej. Szkolenie obejmuje wyłącznie zagadnienia branżowe, które zostały wybrane na bazie naszej wieloletniej praktyki w obsłudze podatkowej firm z branży deweloperskiej.
Nasi eksperci skupiają się na poszczególnych zagadnieniach, omawiając regulacje ustawowe oraz najnowsze interpretacje organów podatkowych i orzeczenia sądów administracyjnych.
Grupa docelowa: dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu oraz inne osoby zajmujące się podatkami w danej organizacji.
PROGRAM
Podatek CIT:
- Przychody podatkowe – data rozpoznania przychodu w branży deweloperskiej. Data sprzedaży lokalu a umowa przedwstępna, zaliczka, protokół, akt notarialny – data powstania przychodu podatkowego
- Przedpłaty na poczet nabycia lokalu – zaliczki, zadatki – rozpoznanie przychodu podatkowego
- Przychody podatkowe – kary umowne i odszkodowania. Czy zawsze otrzymanie kary umownej generuje przychód?
- Kaucje gwarancyjne otrzymane i wpłacone – czy zawsze są neutralne podatkowo? Kiedy kaucja może zostać rozliczona w przychodach i kosztach? Ryzyko nieodpłatnego świadczenia
- Koszty uzyskania przychodów w branży deweloperskiej – uwagi ogólne. Podział na koszty bezpośrednie, koszty pośrednie i inne. Omówienie przepisów ustawy o CIT istotnych dla rozliczenia kosztów w czasie
- Koszty uzyskania przychodów w branży deweloperskiej – koszty charakterystyczne dla branży deweloperskiej.
- Koszty uzyskania przychodów w branży deweloperskiej – rozliczanie kosztów w czasie „krok po kroku”, zgodnie z zasadą współmierności
- Kary umowne i odszkodowania w branży deweloperskiej – możliwość rozliczenia w kosztach podatkowych. Co z karami za opóźnienie? Możliwość rozliczenia kar związanych z epidemią COVID-19.
- Koszty uzyskania przychodów charakterystyczne dla branży deweloperskiej – wykonawstwo zastępcze i odpowiedzialność solidarna
- Koszty uzyskania przychodów charakterystyczne dla branży deweloperskiej – straty inwentaryzacyjne, likwidacja środków trwałych, koszty zaniechanych inwestycji
- Koszty pracownicze w branży deweloperskiej PIT/CIT – diety, koszty przejazdów, noclegi. Kiedy musimy rozpoznać przychód u pracownika?
- Inne zagadnienia branżowe.
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
2 godziny 32 minuty
Certyfikat:
TAK
Materiały:
Tak
"
}
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest kompleksowe problematyki CIT w branży deweloperskiej. Szkolenie obejmuje wyłącznie zagadnienia branżowe, które zostały wybrane na bazie naszej wieloletniej praktyki w obsłudze podatkowej firm z branży deweloperskiej.
Nasi eksperci skupiają się na poszczególnych zagadnieniach, omawiając regulacje ustawowe oraz najnowsze interpretacje organów podatkowych i orzeczenia sądów administracyjnych.
Grupa docelowa: dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu oraz inne osoby zajmujące się podatkami w danej organizacji.
PROGRAM
Podatek CIT:
- Przychody podatkowe – data rozpoznania przychodu w branży deweloperskiej. Data sprzedaży lokalu a umowa przedwstępna, zaliczka, protokół, akt notarialny – data powstania przychodu podatkowego
- Przedpłaty na poczet nabycia lokalu – zaliczki, zadatki – rozpoznanie przychodu podatkowego
- Przychody podatkowe – kary umowne i odszkodowania. Czy zawsze otrzymanie kary umownej generuje przychód?
- Kaucje gwarancyjne otrzymane i wpłacone – czy zawsze są neutralne podatkowo? Kiedy kaucja może zostać rozliczona w przychodach i kosztach? Ryzyko nieodpłatnego świadczenia
- Koszty uzyskania przychodów w branży deweloperskiej – uwagi ogólne. Podział na koszty bezpośrednie, koszty pośrednie i inne. Omówienie przepisów ustawy o CIT istotnych dla rozliczenia kosztów w czasie
- Koszty uzyskania przychodów w branży deweloperskiej – koszty charakterystyczne dla branży deweloperskiej.
- Koszty uzyskania przychodów w branży deweloperskiej – rozliczanie kosztów w czasie „krok po kroku”, zgodnie z zasadą współmierności
- Kary umowne i odszkodowania w branży deweloperskiej – możliwość rozliczenia w kosztach podatkowych. Co z karami za opóźnienie? Możliwość rozliczenia kar związanych z epidemią COVID-19.
- Koszty uzyskania przychodów charakterystyczne dla branży deweloperskiej – wykonawstwo zastępcze i odpowiedzialność solidarna
- Koszty uzyskania przychodów charakterystyczne dla branży deweloperskiej – straty inwentaryzacyjne, likwidacja środków trwałych, koszty zaniechanych inwestycji
- Koszty pracownicze w branży deweloperskiej PIT/CIT – diety, koszty przejazdów, noclegi. Kiedy musimy rozpoznać przychód u pracownika?
- Inne zagadnienia branżowe.
"
["description"]=>
string(0) ""
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Cena bez abonamentu:
199 PLN
Czas trwania:
2 godziny 32 minuty
Certyfikat:
TAK
Materiały:
Tak
"
}
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[1]=>
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["slug"]=>
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["price"]=>
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["tax_id"]=>
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["type"]=>
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["created_at"]=>
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["subscription_id"]=>
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["starts_at"]=>
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest kompleksowe problematyki VAT w branży deweloperskiej. Szkolenie obejmuje wyłącznie zagadnienia branżowe, które zostały wybrane na bazie naszej wieloletniej praktyki w obsłudze podatkowej firm z branży deweloperskiej.
Nasi eksperci skupiają się na poszczególnych zagadnieniach, omawiając regulacje ustawowe oraz najnowsze interpretacje organów podatkowych i orzeczenia sądów administracyjnych.
Grupa docelowa: dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu oraz inne osoby zajmujące się podatkami w danej organizacji.
PROGRAM
- Moment powstania obowiązku podatkowego przy dostawie nieruchomości (w tym lokali) – umowa przedwstępna / akt notarialny / wdanie kluczy – kiedy dochodzi do dostawy nieruchomości?
- Opodatkowanie usług wynajmu na gruncie VAT – obowiązek podatkowy, stawki podatku, problematyka tzw. wynajmu na cele mieszkaniowe.
- Opłata rezerwacyjna / zaliczka i zadatek – problemy praktyczne w VAT
- Wykorzystywanie rachunków powierniczych – skutki w VAT
- Kaucje gwarancyjne przy dostawie nieruchomości – zasady opodatkowania VAT.
- Kary umowne i odszkodowania w branży deweloperskiej – kiedy nota a kiedy faktura?
- Zasady opodatkowania dostawy nieruchomości zabudowanych – kiedy opodatkowanie a kiedy zwolnienie? Pierwsze zasiedlenie – czy nadal problematyczne do ustalenia?
- Zasady opodatkowania dostawy gruntów.
- Kiedy stawka 23 % a kiedy stawka 8 % na dostawę nieruchomości? Omówienie case study
- Dostawa nieruchomości a świadczenia kompleksowe – nieruchomości „pod klucz” oraz tzw. fit – out
- Rozliczanie przedsięwzięć deweloperskich na gruncie VAT – spółki celowe / konsorcja
- Wykonawstwo zastępcze a prawo do odliczenia VAT.
- Ulga na złe długi w aspekcie branży deweloperskiej i wyroku TSUE z 15 października 2020 r.
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
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Certyfikat:
TAK
Materiały:
Tak
"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest kompleksowe problematyki VAT w branży deweloperskiej. Szkolenie obejmuje wyłącznie zagadnienia branżowe, które zostały wybrane na bazie naszej wieloletniej praktyki w obsłudze podatkowej firm z branży deweloperskiej.
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Grupa docelowa: dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu oraz inne osoby zajmujące się podatkami w danej organizacji.
PROGRAM
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- Wykorzystywanie rachunków powierniczych – skutki w VAT
- Kaucje gwarancyjne przy dostawie nieruchomości – zasady opodatkowania VAT.
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- Zasady opodatkowania dostawy nieruchomości zabudowanych – kiedy opodatkowanie a kiedy zwolnienie? Pierwsze zasiedlenie – czy nadal problematyczne do ustalenia?
- Zasady opodatkowania dostawy gruntów.
- Kiedy stawka 23 % a kiedy stawka 8 % na dostawę nieruchomości? Omówienie case study
- Dostawa nieruchomości a świadczenia kompleksowe – nieruchomości „pod klucz” oraz tzw. fit – out
- Rozliczanie przedsięwzięć deweloperskich na gruncie VAT – spółki celowe / konsorcja
- Wykonawstwo zastępcze a prawo do odliczenia VAT.
- Ulga na złe długi w aspekcie branży deweloperskiej i wyroku TSUE z 15 października 2020 r.
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
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Certyfikat:
TAK
Materiały:
Tak
"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest pokazanie najważniejszych zasad ujmowania i wyceny inwestycji w instrumenty finansowe w księgach rachunkowych. W oparciu o dane z podmiotów zostaną pokazane skutki ujmowania operacji związanych z tymi aktywami.
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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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"
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["content"]=>
string(5051) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest kompleksowe przedstawienie rozliczenia podatkowego CIT w tzw. modelu estońskim.
Podczas szkolenia skupimy się na omówieniu zagadnień praktycznych z oparciu o najnowsze interpretacje organów podatkowych oraz orzecznictwo sądów administracyjnych.
W trakcie szkolenia przedstawimy praktyczne aspekty związane z przejściem na model estoński, prawa i obowiązki podatnika oraz zasady opodatkowania.
Szczegółowo omówione również zostaną kwestie związane z restrukturyzacjami poprzedzającymi wejście w model estoński oraz możliwością restrukturyzacji w trakcie opodatkowania ryczałtem.
PROGRAM
I. Kto może rozważać wybór estońskiego CIT-u, a kto na pewno nie może wybrać tej formy opodatkowania?
II. Przebieg procesu decyzyjnego - na co zwrócić uwagę przy obliczaniu opłacalności estońskiego CIT?
- Potrzeba “wyciągania” środków z biznesu - które przyzwyczajenia mogą okazać się szkodliwe?
- Czy Twoja branża łączy się z estońskim CIT? - modelowe struktury biznesowe, a zasady estońskiego CIT.
III. Restrukturyzacja celem wyboru estońskiego CIT, a schematy podatkowe i klauzula GAAR - ryzyka.
IV. Podstawowe obowiązki i zasady w modelu estońskim:
- okres opodatkowania,
- zasady prowadzenia ksiąg i podziału zysku,
- rok podatkowy,
- obowiązki sprawozdawcze: zgłoszenie ZAW-RD, deklaracja CIT-8E; oświadczenie OSW-RD,
- wyjście z modelu estońskiego - kiedy i w jaki sposób można zrezygnować z estońskiego CIT oraz jak wygląda kontynuacja rozliczeń podatkowych po wyjściu z modelu estońskiego.
V. Jak się przygotować na wejście w model estoński:
- korekta wstępna,
- wyodrębnienie zysków i strat z lat poprzednich,
- wypłata zysku z lat poprzednich a model estoński,
- rozliczenie straty z lat poprzednich,
- ulgi, zwolnienia i odliczenia z lat poprzednich,
- dochód z przekształcenia.
VI. Od czego zapłacimy podatek w modelu estońskim? Przedmiot i podstawa opodatkowania oraz terminy zapłaty podatku – przykłady praktyczne i NAJNOWSZE INTERPRETACJE
- dochód z tytułu podzielonego zysku - odliczenia u wspólnika, efektywna stawka opodatkowania,
- dochód zysku przeznaczonego na pokrycie strat,
- dochód z tytułu ukrytych zysków – przykłady praktyczne; co może być ukrytym zyskiem?
- dochód z tytułu wydatków niezwiązanych z działalnością gospodarczą podatnika – czy jest to katalog zbieżny z art. 16 ust. 1 ustawy o CIT?
- dochód z tytułu zmiany wartości składników majątku w przypadku określonych działań restrukturyzacyjnych,
- dochód z tytułu zysku netto a redystrybucja zysku,
- dochód z tytułu nieujawnionych operacji gospodarczych.
VII. Na co musimy uważać, aby nie stracić prawa do estońskiego CIT? Czy w estońskim CIT dozwolone są restrukturyzacje?
- Przekształcenie, a estoński CIT:
- kiedy jest możliwe?
- kiedy warto podjąć uchwałę o wypłacie “starych” zysków?
- przekształcenie sposobem na niższą stawkę estońskiego CIT?
- najważniejsze interpretacje indywidualne i orzeczenia.
- Aport majątku do spółki:
- omówienie zasad i ograniczeń,
- omówienie wyjątku przewidzianego dla jednoosobowych działalności gospodarczych prowadzących księgi rachunkowe,
- utrata prawa do estońskiego CIT na skutek nierozważnego aportu.,
- najważniejsze interpretacje indywidualne i orzeczenia.
- Połączenie lub podział przez wydzielenie:
- omówienie przepisu - wskazanie kiedy jest to możliwe, a kiedy nie,
- utrata prawa do estońskiego CIT jako ryzyko nieudanej restrukturyzacji
- najważniejsze interpretacje indywidualne i orzeczenia.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(760) "
Cena bez abonamentu:
199 PLN
Czas trwania:
4 godziny 37 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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["name"]=>
string(77) "Estoński CIT - zasady funkcjonowania i rozliczeń w tym modelu opodatkowania"
["content"]=>
string(5051) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest kompleksowe przedstawienie rozliczenia podatkowego CIT w tzw. modelu estońskim.
Podczas szkolenia skupimy się na omówieniu zagadnień praktycznych z oparciu o najnowsze interpretacje organów podatkowych oraz orzecznictwo sądów administracyjnych.
W trakcie szkolenia przedstawimy praktyczne aspekty związane z przejściem na model estoński, prawa i obowiązki podatnika oraz zasady opodatkowania.
Szczegółowo omówione również zostaną kwestie związane z restrukturyzacjami poprzedzającymi wejście w model estoński oraz możliwością restrukturyzacji w trakcie opodatkowania ryczałtem.
PROGRAM
I. Kto może rozważać wybór estońskiego CIT-u, a kto na pewno nie może wybrać tej formy opodatkowania?
II. Przebieg procesu decyzyjnego - na co zwrócić uwagę przy obliczaniu opłacalności estońskiego CIT?
- Potrzeba “wyciągania” środków z biznesu - które przyzwyczajenia mogą okazać się szkodliwe?
- Czy Twoja branża łączy się z estońskim CIT? - modelowe struktury biznesowe, a zasady estońskiego CIT.
III. Restrukturyzacja celem wyboru estońskiego CIT, a schematy podatkowe i klauzula GAAR - ryzyka.
IV. Podstawowe obowiązki i zasady w modelu estońskim:
- okres opodatkowania,
- zasady prowadzenia ksiąg i podziału zysku,
- rok podatkowy,
- obowiązki sprawozdawcze: zgłoszenie ZAW-RD, deklaracja CIT-8E; oświadczenie OSW-RD,
- wyjście z modelu estońskiego - kiedy i w jaki sposób można zrezygnować z estońskiego CIT oraz jak wygląda kontynuacja rozliczeń podatkowych po wyjściu z modelu estońskiego.
V. Jak się przygotować na wejście w model estoński:
- korekta wstępna,
- wyodrębnienie zysków i strat z lat poprzednich,
- wypłata zysku z lat poprzednich a model estoński,
- rozliczenie straty z lat poprzednich,
- ulgi, zwolnienia i odliczenia z lat poprzednich,
- dochód z przekształcenia.
VI. Od czego zapłacimy podatek w modelu estońskim? Przedmiot i podstawa opodatkowania oraz terminy zapłaty podatku – przykłady praktyczne i NAJNOWSZE INTERPRETACJE
- dochód z tytułu podzielonego zysku - odliczenia u wspólnika, efektywna stawka opodatkowania,
- dochód zysku przeznaczonego na pokrycie strat,
- dochód z tytułu ukrytych zysków – przykłady praktyczne; co może być ukrytym zyskiem?
- dochód z tytułu wydatków niezwiązanych z działalnością gospodarczą podatnika – czy jest to katalog zbieżny z art. 16 ust. 1 ustawy o CIT?
- dochód z tytułu zmiany wartości składników majątku w przypadku określonych działań restrukturyzacyjnych,
- dochód z tytułu zysku netto a redystrybucja zysku,
- dochód z tytułu nieujawnionych operacji gospodarczych.
VII. Na co musimy uważać, aby nie stracić prawa do estońskiego CIT? Czy w estońskim CIT dozwolone są restrukturyzacje?
- Przekształcenie, a estoński CIT:
- kiedy jest możliwe?
- kiedy warto podjąć uchwałę o wypłacie “starych” zysków?
- przekształcenie sposobem na niższą stawkę estońskiego CIT?
- najważniejsze interpretacje indywidualne i orzeczenia.
- Aport majątku do spółki:
- omówienie zasad i ograniczeń,
- omówienie wyjątku przewidzianego dla jednoosobowych działalności gospodarczych prowadzących księgi rachunkowe,
- utrata prawa do estońskiego CIT na skutek nierozważnego aportu.,
- najważniejsze interpretacje indywidualne i orzeczenia.
- Połączenie lub podział przez wydzielenie:
- omówienie przepisu - wskazanie kiedy jest to możliwe, a kiedy nie,
- utrata prawa do estońskiego CIT jako ryzyko nieudanej restrukturyzacji
- najważniejsze interpretacje indywidualne i orzeczenia.
"
["description"]=>
string(0) ""
["additional_info"]=>
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Cena bez abonamentu:
199 PLN
Czas trwania:
4 godziny 37 minut
Certyfikat:
TAK
Materiały:
Tak
"
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["name"]=>
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["content"]=>
string(3975) "
CEL SZKOLENIA
Przepisy o raportowaniu schematów podatkowych obowiązują w Polsce od 1 stycznia 2019 roku. Na mocy obowiązujących przepisów, podatnicy zobowiązani są do identyfikowania i raportowania Szefowi Kas informacji o schematach podatkowych. Wybrane podmioty mają również obowiązek wdrożenia wewnętrznej procedury w zakresie przeciwdziałania niewywiązywania się z obowiązku raportowania MDR.
Nieprzestrzeganie przepisów dotyczących schematów podatkowych wiąże się z wysokimi sankcjami. Odpowiedzialność ponoszą osoby fizyczne, które nie dopełniły obowiązków sprawozdawczych, sankcja może wynieść nawet 30 milionów złotych.
UWAGA!: Aktualnie od marca 2020 roku, na mocy ustawy covidowej, zawieszone były terminy na raportowanie schematów podatkowych krajowych, już wiemy, że obowiązki te powrócą z początkiem sierpnia 2023, tj. 30 dni po dniu zniesienia stanu zagrożenia epidemicznego.
Co spowoduje, że większość podatników zmuszona będzie dokonać szczegółowych audytów, obejmujących 3 letni okres, w celu zidentyfikowania i zaraportowania ewentualnych schematów podatkowych.
Podczas wydarzenia uczestnicy:
- dowiedzą się czym jest schemat podatkowy,
- dowiedzą się kto ma obowiązek raportowania, w jakich termiach oraz kto jest zwolniony z raportowania MDR
- dowiedzą się na co zwrócić szczególną uwagę przy identyfikacji schematów podatkowych,
- poznają praktyczne przykłady najczęściej raportowanych schematów podatkowych,
PROGRAM
I. Raportowanie schematów podatkowych
- Dyrektywa Rady (UE) 2018/822 z 25.05.2018 – polskie przepisy, a treść Dyrektywy
- Cel wprowadzenia przepisów
- Najnowsze statystki MF
II. Czym jest schemat podatkowy?
- Co jest przedmiotem raportowania?
- Definicja uzgodnienia i korzyści podatkowej
- Czym są i jak identyfikować cechy rozpoznawcze
- Czy każdy schemat będzie podlegał raportowaniu? – jak prawidłowo przeprowadzić analizę zdarzenia
- Praktyczne przykłady zastosowania schematów podatkowych
III. Kto jest zobowiązany do przekazania informacji o schematach podatkowych i kiedy należy je zgłosić?
- Definicja i obowiązki promotora – jakie konsekwencje może ponieść promotor wskutek niewykonania lub nieprawidłowego wykonania obowiązków
- Definicja i obowiązki korzystającego – jakie konsekwencje może ponieść korzystający wskutek niewykonania lub nieprawidłowego wykonania obowiązków
- Definicja i obowiązki wspomagającego – jakie konsekwencje może ponieść wspomagający wskutek niewykonania lub nieprawidłowego wykonania obowiązków
IV. Procedura wewnętrzna
- Kto jest zobowiązany do posiadania procedury wewnętrznej?
- Co powinna zawierać procedura wewnętrzna
- Konsekwencje niewprowadzenia procedury – sankcje wynikające z ordynacji
V. Sankcje
- Sankcje administracyjne
- Sankcje karne – k.k.s i kodeks karny
"
["description"]=>
string(0) ""
["additional_info"]=>
string(757) "
Cena bez abonamentu:
0 PLN
Czas trwania:
2 godziny 8 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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["name"]=>
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["content"]=>
string(3975) "
CEL SZKOLENIA
Przepisy o raportowaniu schematów podatkowych obowiązują w Polsce od 1 stycznia 2019 roku. Na mocy obowiązujących przepisów, podatnicy zobowiązani są do identyfikowania i raportowania Szefowi Kas informacji o schematach podatkowych. Wybrane podmioty mają również obowiązek wdrożenia wewnętrznej procedury w zakresie przeciwdziałania niewywiązywania się z obowiązku raportowania MDR.
Nieprzestrzeganie przepisów dotyczących schematów podatkowych wiąże się z wysokimi sankcjami. Odpowiedzialność ponoszą osoby fizyczne, które nie dopełniły obowiązków sprawozdawczych, sankcja może wynieść nawet 30 milionów złotych.
UWAGA!: Aktualnie od marca 2020 roku, na mocy ustawy covidowej, zawieszone były terminy na raportowanie schematów podatkowych krajowych, już wiemy, że obowiązki te powrócą z początkiem sierpnia 2023, tj. 30 dni po dniu zniesienia stanu zagrożenia epidemicznego.
Co spowoduje, że większość podatników zmuszona będzie dokonać szczegółowych audytów, obejmujących 3 letni okres, w celu zidentyfikowania i zaraportowania ewentualnych schematów podatkowych.
Podczas wydarzenia uczestnicy:
- dowiedzą się czym jest schemat podatkowy,
- dowiedzą się kto ma obowiązek raportowania, w jakich termiach oraz kto jest zwolniony z raportowania MDR
- dowiedzą się na co zwrócić szczególną uwagę przy identyfikacji schematów podatkowych,
- poznają praktyczne przykłady najczęściej raportowanych schematów podatkowych,
PROGRAM
I. Raportowanie schematów podatkowych
- Dyrektywa Rady (UE) 2018/822 z 25.05.2018 – polskie przepisy, a treść Dyrektywy
- Cel wprowadzenia przepisów
- Najnowsze statystki MF
II. Czym jest schemat podatkowy?
- Co jest przedmiotem raportowania?
- Definicja uzgodnienia i korzyści podatkowej
- Czym są i jak identyfikować cechy rozpoznawcze
- Czy każdy schemat będzie podlegał raportowaniu? – jak prawidłowo przeprowadzić analizę zdarzenia
- Praktyczne przykłady zastosowania schematów podatkowych
III. Kto jest zobowiązany do przekazania informacji o schematach podatkowych i kiedy należy je zgłosić?
- Definicja i obowiązki promotora – jakie konsekwencje może ponieść promotor wskutek niewykonania lub nieprawidłowego wykonania obowiązków
- Definicja i obowiązki korzystającego – jakie konsekwencje może ponieść korzystający wskutek niewykonania lub nieprawidłowego wykonania obowiązków
- Definicja i obowiązki wspomagającego – jakie konsekwencje może ponieść wspomagający wskutek niewykonania lub nieprawidłowego wykonania obowiązków
IV. Procedura wewnętrzna
- Kto jest zobowiązany do posiadania procedury wewnętrznej?
- Co powinna zawierać procedura wewnętrzna
- Konsekwencje niewprowadzenia procedury – sankcje wynikające z ordynacji
V. Sankcje
- Sankcje administracyjne
- Sankcje karne – k.k.s i kodeks karny
"
["description"]=>
string(0) ""
["additional_info"]=>
string(757) "
Cena bez abonamentu:
0 PLN
Czas trwania:
2 godziny 8 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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}
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}
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}
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NULL
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string(1156) "Daniel jest doradcą podatkowym i Partnerem Zarządzającym w Kancelarii LTCA. Ukończył prawo na Uniwersytecie Szczecińskim oraz jest w trakcie studiów doktoranckich na Akademii Leona Koźmińskiego w Warszawie. Od 2011 roku wykonuje zawód doradcy podatkowego, wcześniej pracował w administracji skarbowej, reprezentując Polskę między innymi w panelach podatkowych Grupy Wyszehradzkiej oraz Grupy Państw Morza Bałtyckiego. Specjalizuje się w podatkach CIT i VAT oraz w podatku od nieruchomości. Doradzał firmom z branży nieruchomościowej, automotive, transportowej, FCMG oraz IT. Reprezentował klientów w toku postępowań podatkowych oraz postępowań przed sądami administracyjnymi i Naczelnym Sądem Administracyjnym. Daniel jest również ekspertem z obszaru planowania i restrukturyzacji podatkowej – z powodzeniem wdrożył dziesiątki projektów restrukturyzacyjnych. Doświadczony wykładowca, przeprowadził ponad 500 szkoleń z zakresu podatków i restrukturyzacji. Autor wielu publikacji na temat opodatkowania działalności firm w Polsce. Włada biegle językiem angielskim.
"
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string(9) "image_url"
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array(0) {
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array(0) {
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["rememberTokenName":protected]=>
string(14) "remember_token"
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string(10) "first_name"
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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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bool(false)
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["name"]=>
string(47) "SLIM VAT 3 - rewolucyjne zmiany od 1 lipca 2023"
["content"]=>
string(1541) "OPIS SZKOLENIA
Szkolenie ma na celu kompleksowe omówienie rozwiązań wynikających z pakietu Slim VAT 3, który wchodzi w życie od 1 lipca 2023 r. Podczas szkolenia wskażemy najważniejsze zmiany oraz ich skutki praktyczne. Dodatkowo omówimy pozostałe zmiany od 1 lipca 2023 r. oraz 1 stycznia 2024 r., które zostały uchwalone razem z pakietem Slim VAT 3.
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. Dodatkowe zmiany od 1 lipca 2023 r. / 1 stycznia 2024 r.
a) Nowe kwoty wolne w podatku od spadków i darowizn
b) Zmiany w ryczałcie od przychodów ewidencjonowanych dla małżonków.
c) Pozostałe zmiany w PIT.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(759) "
Cena bez abonamentu:
0 PLN
Czas trwania:
1 godzina 47 minuty
Certyfikat:
TAK
Materiały:
Tak
"
}
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Szkolenie ma na celu kompleksowe omówienie rozwiązań wynikających z pakietu Slim VAT 3, który wchodzi w życie od 1 lipca 2023 r. Podczas szkolenia wskażemy najważniejsze zmiany oraz ich skutki praktyczne. Dodatkowo omówimy pozostałe zmiany od 1 lipca 2023 r. oraz 1 stycznia 2024 r., które zostały uchwalone razem z pakietem Slim VAT 3.
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. Dodatkowe zmiany od 1 lipca 2023 r. / 1 stycznia 2024 r.
a) Nowe kwoty wolne w podatku od spadków i darowizn
b) Zmiany w ryczałcie od przychodów ewidencjonowanych dla małżonków.
c) Pozostałe zmiany w PIT.
"
["description"]=>
string(0) ""
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string(759) "
Cena bez abonamentu:
0 PLN
Czas trwania:
1 godzina 47 minuty
Certyfikat:
TAK
Materiały:
Tak
"
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["slug"]=>
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["price"]=>
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["tax_id"]=>
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["deleted_at"]=>
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["created_at"]=>
string(19) "2023-06-28 16:45:36"
["updated_at"]=>
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["subscription_id"]=>
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["room_id"]=>
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["starts_at"]=>
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["related_product_ids"]=>
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["date_of_publish"]=>
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["is_visible"]=>
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["finish_at"]=>
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["limit_of_participants"]=>
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["subscription_price"]=>
string(1) "0"
["published_to"]=>
NULL
["only_with_subscription"]=>
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["external_link"]=>
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NULL
["statute"]=>
int(0)
["require_admin_confirmation"]=>
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}
["original":protected]=>
array(28) {
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int(1406)
["slug"]=>
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["price"]=>
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["tax_id"]=>
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["type"]=>
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["updated_at"]=>
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["subscription_id"]=>
NULL
["room_id"]=>
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest kompleksowe problematyki VAT w branży budowlanej. Szkolenie obejmuje wyłącznie zagadnienia branżowe, które zostały wybrane na bazie naszej wieloletniej praktyki w obsłudze podatkowej firm z branży budowlanej. Nasi eksperci skupiają się na poszczególnych zagadnieniach, omawiając regulacje ustawowe oraz najnowsze interpretacje organów podatkowych i orzeczenia sądów administracyjnych. Grupa docelowa: dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu oraz inne osoby zajmujące się podatkami w danej organizacji.
PROGRAM
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"
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Czas trwania:
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Certyfikat:
TAK
Materiały:
Tak
"
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string(16) "createdWithMetas"
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["revisionPresenter":protected]=>
string(44) "SCTeam\Products\Presenters\Revisions\Product"
["sortable":protected]=>
array(7) {
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string(2) "id"
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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
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["rememberTokenName":protected]=>
string(14) "remember_token"
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string(10) "first_name"
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["content"]=>
string(4720) "
CEL SZKOLENIA
Podczas naszych wydarzeń skupimy się na omówieniu najgorętszych tematów podatkowych w 2023 r. W pierwszej kolejności przedstawimy zasady związane z wprowadzeniem obowiązkowego systemu e – faktur i podpowiemy, jak najlepiej przygotować się do wdrożenie KSeF zarówno z perspektywy firm, jak i biur rachunkowych. Następnie opowiemy o optymalnych podatkowo rozwiązaniach, które pozwolą na obniżenie obciążeń publicznoprawnych – tutaj skupimy się zarówno na różnych formach prowadzenia biznesu, jak i ulgach, które oferują polskie ustawy podatkowe. Kluczowym aspektem naszego wydarzenia będzie omówienie zasad funkcjonowania i opodatkowania fundacji rodzinnej wraz ze wskazaniem, dla kogo taka forma prowadzenia działalności będzie najlepsza. Na koniec przedstawimy wybrane interpretacje podatkowe i orzeczenia sądów administracyjnych – zarówno te korzystne (m.in. pozwalające zaliczyć różne wydatki do KUP), jak i te absurdalne (m.in. w zakresie ryczałtu od przychodów ewidencjonowanych czy prawa do odliczenia VAT). Ruszamy w trasę!
PROGRAM
I. Krajowy System e – Faktur – cyfrowa rewolucja w VAT już od 2024 r.
- Kiedy KSeF wejdzie w życie i jak to wpłynie na przedsiębiorców i biura rachunkowe?
- Zasady funkcjonowania KSeF i podmioty obowiązane do korzystania z KSeF.
- Faktura ustrukturyzowana: definicja i opis schemy.
- Data wystawienia e-faktury.
- Data odebrania e-faktury.
- Obieg pozostałych dokumentów.
- Rodzaje uprawnień w KSeF.
- Wytyczne Ministerstwa Finansów (wybrane zagadnienia).
- Jak przygotować się do wdrożenia KSeF z perspektywy podatkowej i informatycznej?
II. “Bądź gotowy na KSeF” – jak w praktyce przygotować się na wdrożenie e-faktury w biurze rachunkowym
III. Optymalne podatkowo rozwiązania dla biznesu.
- Zasady opodatkowania różnych form prowadzenia działalności – korzyści i pułapki, kwestie problematyczne i „dziwne” stanowiska organów podatkowych.
- Spółki komandytowe, SKA oraz spółki z o.o. – kto i kiedy powinien zdecydować się na założenie spółki – korzyści i pułapki organizacyjne i podatkowe.
- Ulgi podatkowe, z których warto skorzystać – B+R, IP BOX, ulga na ekspansję produktową i inne – kto, kiedy i na jakich zasadach może rozliczać ulgi.
- CIT estoński jako sposób na legalną „optymalizację” podatkową?
IV. Fundacja rodzinna – hit podatkowy na 2023 r.?
- Czym jest fundacja rodzinna?
- Kto i kiedy powinien rozważyć założenie fundacji rodzinnej?
- Zasady funkcjonowania fundacji z perspektywy prawnej.
- Omówienie korzyści, jakie oferuje fundacja rodzinna.
- Opodatkowanie fundacji rodzinnej – zasady ogólne.
- Skutki podatkowe przekazania majątku na rzecz fundacji rodzinnej.
- Zwolnienie podmiotowe fundacji z CIT.
- Opodatkowanie „działalności zakazanej” dla fundacji.
- Świadczenia na rzecz beneficjentów fundacji – stawki podstawowe i możliwość zastosowania zwolnienia.
- Fundacja rodzinna a CIT estoński.
V. Schematy podatkowe (MDR) – obowiązku po zniesieniu stanu zagrożenia epidemicznego w 2023 r.
- Czy przepisy o MDR zostaną „odblokowane” w 2023 r.?
- Jakie kroki należy podjąć w zakresie schematów podatkowych z perspektywy firm oraz biur rachunkowych?
- Procedury MDR i zasady raportowania schematów.
- Konsekwencje i ryzyka związane z nieprawidłowościami w zakresie MDR.
VI. Przegląd i omówienie najciekawszych interpretacji i wyroków sądów administracyjnych istotnych z perspektywy firm i przedsiębiorców w 2023 r.
"
["description"]=>
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Cena bez abonamentu:
89 PLN
Czas trwania:
2 godziny 20 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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["content"]=>
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CEL SZKOLENIA
Podczas naszych wydarzeń skupimy się na omówieniu najgorętszych tematów podatkowych w 2023 r. W pierwszej kolejności przedstawimy zasady związane z wprowadzeniem obowiązkowego systemu e – faktur i podpowiemy, jak najlepiej przygotować się do wdrożenie KSeF zarówno z perspektywy firm, jak i biur rachunkowych. Następnie opowiemy o optymalnych podatkowo rozwiązaniach, które pozwolą na obniżenie obciążeń publicznoprawnych – tutaj skupimy się zarówno na różnych formach prowadzenia biznesu, jak i ulgach, które oferują polskie ustawy podatkowe. Kluczowym aspektem naszego wydarzenia będzie omówienie zasad funkcjonowania i opodatkowania fundacji rodzinnej wraz ze wskazaniem, dla kogo taka forma prowadzenia działalności będzie najlepsza. Na koniec przedstawimy wybrane interpretacje podatkowe i orzeczenia sądów administracyjnych – zarówno te korzystne (m.in. pozwalające zaliczyć różne wydatki do KUP), jak i te absurdalne (m.in. w zakresie ryczałtu od przychodów ewidencjonowanych czy prawa do odliczenia VAT). Ruszamy w trasę!
PROGRAM
I. Krajowy System e – Faktur – cyfrowa rewolucja w VAT już od 2024 r.
- Kiedy KSeF wejdzie w życie i jak to wpłynie na przedsiębiorców i biura rachunkowe?
- Zasady funkcjonowania KSeF i podmioty obowiązane do korzystania z KSeF.
- Faktura ustrukturyzowana: definicja i opis schemy.
- Data wystawienia e-faktury.
- Data odebrania e-faktury.
- Obieg pozostałych dokumentów.
- Rodzaje uprawnień w KSeF.
- Wytyczne Ministerstwa Finansów (wybrane zagadnienia).
- Jak przygotować się do wdrożenia KSeF z perspektywy podatkowej i informatycznej?
II. “Bądź gotowy na KSeF” – jak w praktyce przygotować się na wdrożenie e-faktury w biurze rachunkowym
III. Optymalne podatkowo rozwiązania dla biznesu.
- Zasady opodatkowania różnych form prowadzenia działalności – korzyści i pułapki, kwestie problematyczne i „dziwne” stanowiska organów podatkowych.
- Spółki komandytowe, SKA oraz spółki z o.o. – kto i kiedy powinien zdecydować się na założenie spółki – korzyści i pułapki organizacyjne i podatkowe.
- Ulgi podatkowe, z których warto skorzystać – B+R, IP BOX, ulga na ekspansję produktową i inne – kto, kiedy i na jakich zasadach może rozliczać ulgi.
- CIT estoński jako sposób na legalną „optymalizację” podatkową?
IV. Fundacja rodzinna – hit podatkowy na 2023 r.?
- Czym jest fundacja rodzinna?
- Kto i kiedy powinien rozważyć założenie fundacji rodzinnej?
- Zasady funkcjonowania fundacji z perspektywy prawnej.
- Omówienie korzyści, jakie oferuje fundacja rodzinna.
- Opodatkowanie fundacji rodzinnej – zasady ogólne.
- Skutki podatkowe przekazania majątku na rzecz fundacji rodzinnej.
- Zwolnienie podmiotowe fundacji z CIT.
- Opodatkowanie „działalności zakazanej” dla fundacji.
- Świadczenia na rzecz beneficjentów fundacji – stawki podstawowe i możliwość zastosowania zwolnienia.
- Fundacja rodzinna a CIT estoński.
V. Schematy podatkowe (MDR) – obowiązku po zniesieniu stanu zagrożenia epidemicznego w 2023 r.
- Czy przepisy o MDR zostaną „odblokowane” w 2023 r.?
- Jakie kroki należy podjąć w zakresie schematów podatkowych z perspektywy firm oraz biur rachunkowych?
- Procedury MDR i zasady raportowania schematów.
- Konsekwencje i ryzyka związane z nieprawidłowościami w zakresie MDR.
VI. Przegląd i omówienie najciekawszych interpretacji i wyroków sądów administracyjnych istotnych z perspektywy firm i przedsiębiorców w 2023 r.
"
["description"]=>
string(0) ""
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string(759) "
Cena bez abonamentu:
89 PLN
Czas trwania:
2 godziny 20 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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["revisionPresenter":protected]=>
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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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["scoutMetadata":protected]=>
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["keyType":protected]=>
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["is_visible"]=>
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["finish_at"]=>
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["limit_of_participants"]=>
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["workshop_days"]=>
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["relations":protected]=>
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array(0) {
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}
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array(0) {
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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(5) "email"
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string(10) "created_at"
}
["accessToken":protected]=>
NULL
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bool(false)
["roleClass":"SCTeam\Auth\Models\User":private]=>
NULL
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NULL
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NULL
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bool(false)
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}
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object(Illuminate\Database\Eloquent\Collection)#2859 (2) {
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array(1) {
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object(SCTeam\Products\Models\ProductTranslation)#2798 (30) {
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string(5) "pgsql"
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string(20) "product_translations"
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string(2) "id"
["keyType":protected]=>
string(3) "int"
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bool(true)
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array(0) {
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array(0) {
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int(15)
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bool(true)
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bool(false)
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bool(false)
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array(7) {
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int(1402)
["product_id"]=>
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string(2) "pl"
["name"]=>
string(106) "Odwieszenie obowiązków związanych z raportowaniem schematów podatkowych, jak się na nie przygotować?"
["content"]=>
string(4229) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Zgodnie z zapowiedziami, 1 lipca 2023 roku zniesiony zostanie stan zagrożenia epidemicznego, a tym samym powrócą po prawie 3 latach obowiązki związane z raportowaniem schematów podatkowych. Celem szkolenia jest omówienie obowiązków związanych z raportowaniem schematów podatkowych. Obowiązek raportowania dotyczy każdego zdarzenia, które skutkuje powstaniem korzyści podatkowej. Może nim być każdy przypadek oszczędności podatkowej, m.in. niepowstanie zobowiązania podatkowego, obniżenie jego wysokości, a także powstanie albo zawyżenie straty podatkowej. Na szkoleniu zostaną przedstawione najnowsze stanowiska organów podatkowych i MF w zakresie interpretowania przepisów o schematach podatkowych. Przepisy przewidują surowe sankcje, w tym sankcje administracyjne, karne i karano – skarbowe za niewykonywanie lub nieprawidłowe wykonywanie nowych obowiązków.
PROGRAM
I. Raportowanie schematów podatkowych
- Zagadnienia ogólne
- Dyrektywa Rady (UE) 2018/822 z 25.05.2018 – polskie przepisy, a treść Dyrektywy
- Ordynacja podatkowa
- Cel wprowadzenia przepisów
- Najnowsze statystki MF
II. Czym jest schemat podatkowy?
- Co jest przedmiotem raportowania?
- Definicja uzgodnienia i korzyści podatkowej
- Czym są i jak identyfikować cechy rozpoznawcze
- Rodzaje schematów i ich różnice
- Czy każdy schemat będzie podlegał raportowaniu? – jak prawidłowo przeprowadzić analizę zdarzenia
- Raportowanie schematów, a ryzyko potencjalnej kontroli podatkowej
- Praktyczne przykłady zastosowania schematów podatkowych
III. Kto jest zobowiązany do przekazania informacji o schematach podatkowych i kiedy należy je zgłosić?
- Definicja i obowiązki promotora – jakie konsekwencje może ponieść promotor wskutek niewykonania lub nieprawidłowego wykonania obowiązków
- Definicja i obowiązki korzystającego – jakie konsekwencje może ponieść korzystający wskutek niewykonania lub nieprawidłowego wykonania obowiązków
- Definicja i obowiązki wspomagającego – jakie konsekwencje może ponieść wspomagający wskutek niewykonania lub nieprawidłowego wykonania obowiązków
- Sytuacje nietypowe – jak ocenić, czy mamy obowiązek zgłoszenia schematu?
IV. Procedura wewnętrzna
- Procedura wewnętrzna nie tylko jako obowiązek wynikający z ordynacji – przed czym może chronić, po co ją wprowadzać
- Kto jest zobowiązany do posiadania procedury wewnętrznej?
- Co powinna zawierać procedura wewnętrzna
- Konsekwencje niewprowadzenia procedury – sankcje wynikające z ordynacji
VI. Najczęściej pojawiające się problemy w raportowaniu schematów podatkowych – przykłady praktyczne
VIII. Sankcje
- Sankcje administracyjne
- Sankcje karne – k.k.s i kodeks karny
"
["description"]=>
string(0) ""
["additional_info"]=>
string(760) "
Cena bez abonamentu:
199 PLN
Czas trwania:
3 godziny 30 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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["content"]=>
string(4229) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Zgodnie z zapowiedziami, 1 lipca 2023 roku zniesiony zostanie stan zagrożenia epidemicznego, a tym samym powrócą po prawie 3 latach obowiązki związane z raportowaniem schematów podatkowych. Celem szkolenia jest omówienie obowiązków związanych z raportowaniem schematów podatkowych. Obowiązek raportowania dotyczy każdego zdarzenia, które skutkuje powstaniem korzyści podatkowej. Może nim być każdy przypadek oszczędności podatkowej, m.in. niepowstanie zobowiązania podatkowego, obniżenie jego wysokości, a także powstanie albo zawyżenie straty podatkowej. Na szkoleniu zostaną przedstawione najnowsze stanowiska organów podatkowych i MF w zakresie interpretowania przepisów o schematach podatkowych. Przepisy przewidują surowe sankcje, w tym sankcje administracyjne, karne i karano – skarbowe za niewykonywanie lub nieprawidłowe wykonywanie nowych obowiązków.
PROGRAM
I. Raportowanie schematów podatkowych
- Zagadnienia ogólne
- Dyrektywa Rady (UE) 2018/822 z 25.05.2018 – polskie przepisy, a treść Dyrektywy
- Ordynacja podatkowa
- Cel wprowadzenia przepisów
- Najnowsze statystki MF
II. Czym jest schemat podatkowy?
- Co jest przedmiotem raportowania?
- Definicja uzgodnienia i korzyści podatkowej
- Czym są i jak identyfikować cechy rozpoznawcze
- Rodzaje schematów i ich różnice
- Czy każdy schemat będzie podlegał raportowaniu? – jak prawidłowo przeprowadzić analizę zdarzenia
- Raportowanie schematów, a ryzyko potencjalnej kontroli podatkowej
- Praktyczne przykłady zastosowania schematów podatkowych
III. Kto jest zobowiązany do przekazania informacji o schematach podatkowych i kiedy należy je zgłosić?
- Definicja i obowiązki promotora – jakie konsekwencje może ponieść promotor wskutek niewykonania lub nieprawidłowego wykonania obowiązków
- Definicja i obowiązki korzystającego – jakie konsekwencje może ponieść korzystający wskutek niewykonania lub nieprawidłowego wykonania obowiązków
- Definicja i obowiązki wspomagającego – jakie konsekwencje może ponieść wspomagający wskutek niewykonania lub nieprawidłowego wykonania obowiązków
- Sytuacje nietypowe – jak ocenić, czy mamy obowiązek zgłoszenia schematu?
IV. Procedura wewnętrzna
- Procedura wewnętrzna nie tylko jako obowiązek wynikający z ordynacji – przed czym może chronić, po co ją wprowadzać
- Kto jest zobowiązany do posiadania procedury wewnętrznej?
- Co powinna zawierać procedura wewnętrzna
- Konsekwencje niewprowadzenia procedury – sankcje wynikające z ordynacji
VI. Najczęściej pojawiające się problemy w raportowaniu schematów podatkowych – przykłady praktyczne
VIII. Sankcje
- Sankcje administracyjne
- Sankcje karne – k.k.s i kodeks karny
"
["description"]=>
string(0) ""
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string(760) "
Cena bez abonamentu:
199 PLN
Czas trwania:
3 godziny 30 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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}
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CEL SZKOLENIA
Celem szkolenia jest usystematyzowanie wiedzy związanej z rozliczeniem podatkowym zwrotów składki zdrowotnej dla wszystkich form opodatkowania.
PROGRAM
I. Termin:
- data złożenia wniosku o zwrot
- data wpływu na konto
- data potrącenia z bieżących należności
- łącznie wielu form opodatkowania
II. Zasady:
- Odliczanie składki zdrowotnej od podstawy opodatkowania
1.1
rok 2022 podatek liniowy
rok 2023 podatek liniowy, skala podatkowa, ryczałt
1.2
rok 2022 ryczałt
rok 2023 podatek liniowy, skala podatkowa, ryczałt
- Zaliczanie do KUP
rok 2022 podatek liniowy
rok 2023 podatek liniowy, skala podatkowa, ryczałt
- Ubezpieczony pomiędzy młotem (ZUS) a kowadłem (US) - rozbieżności w podstawie podatku dochodowym i podstawie składki zdrowotnej.
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
2 godziny 6 minut
Certyfikat:
TAK
Materiały:
Tak
"
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CEL SZKOLENIA
Celem szkolenia jest usystematyzowanie wiedzy związanej z rozliczeniem podatkowym zwrotów składki zdrowotnej dla wszystkich form opodatkowania.
PROGRAM
I. Termin:
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- data potrącenia z bieżących należności
- łącznie wielu form opodatkowania
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1.1
rok 2022 podatek liniowy
rok 2023 podatek liniowy, skala podatkowa, ryczałt
1.2
rok 2022 ryczałt
rok 2023 podatek liniowy, skala podatkowa, ryczałt
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rok 2022 podatek liniowy
rok 2023 podatek liniowy, skala podatkowa, ryczałt
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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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"
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"
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["content"]=>
string(3762) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest kompleksowe problematyki CIT w branży budowlanej.
Szkolenie obejmuje wyłącznie zagadnienia branżowe, które zostały wybrane na bazie naszej wieloletniej praktyki w obsłudze podatkowej firm z branży budowlanej.
Nasi eksperci skupiają się na poszczególnych zagadnieniach, omawiając regulacje ustawowe oraz najnowsze interpretacje organów podatkowych i orzeczenia sądów administracyjnych.
Grupa docelowa: dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu oraz inne osoby zajmujące się podatkami w danej organizacji.
PROGRAM
- Przychody podatkowe – data rozpoznania przychodu przy usłudze budowlanej. Problematyka związana z protokołem odbioru i brakiem odbioru prac
- Przychody podatkowe – kary umowne i odszkodowania. Czy zawsze otrzymanie kary umownej generuje przychód?
- Kaucje gwarancyjne – czy zawsze są neutralne podatkowo? Kiedy kaucja może zostać rozliczona w przychodach i kosztach? Ryzyko nieodpłatnego świadczenia
- Koszty uzyskania przychodów w branży budowlanej– uwagi ogólne. Podział na koszty bezpośrednie, koszty pośrednie i inne. Omówienie przepisów ustawy o CIT istotnych dla rozliczenia kontaktów długoterminowych w branży budowlanej
- Koszty uzyskania przychodów charakterystyczne dla branży budowlanej. Omówienie zasad rozliczenia podatkowego typowych kosztów występujących w tych branżach
- Koszty uzyskania przychodów w branży budowlanej – rozliczanie kosztów w czasie „krok po kroku”, zgodnie z zasadą współmierności
- Kary umowne i odszkodowania – możliwość rozliczenia w kosztach podatkowych. Co z karami za opóźnienie? Możliwość rozliczenia kar związanych z epidemią COVID-19.
- Koszty uzyskania przychodów charakterystyczne dla branży budowlanej – straty inwentaryzacyjne, likwidacja środków trwałych, koszty zaniechanych inwestycji
- Koszty uzyskania przychodów charakterystyczne dla branży budowlanej – wykonawstwo zastępcze, usunięcie / nasadzenie drzew, zajęcie pasa drogowego, przebudowa dróg i infrastruktury, odpowiedzialność solidarna
- Koszty pracownicze w branży budowlanej i deweloperskiej PIT/CIT – diety, koszty przejazdów, noclegi. Kiedy musimy rozpoznać przychód u pracownika?
- Zakład podatkowy typu budowlanego – moment powstania zakładu, wielość robót a istnienie zakładu, termin statuujący istnienie zakładu budowlanego, czasowe przerwanie prac, opodatkowanie zysków zakładu, zasady alokacji zysków zakładu, obowiązki sprawozdawcze.
- Inne zagadnienia branżowe.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(760) "
Cena bez abonamentu:
199 PLN
Czas trwania:
1 godziny 30 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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["content"]=>
string(3762) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest kompleksowe problematyki CIT w branży budowlanej.
Szkolenie obejmuje wyłącznie zagadnienia branżowe, które zostały wybrane na bazie naszej wieloletniej praktyki w obsłudze podatkowej firm z branży budowlanej.
Nasi eksperci skupiają się na poszczególnych zagadnieniach, omawiając regulacje ustawowe oraz najnowsze interpretacje organów podatkowych i orzeczenia sądów administracyjnych.
Grupa docelowa: dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu oraz inne osoby zajmujące się podatkami w danej organizacji.
PROGRAM
- Przychody podatkowe – data rozpoznania przychodu przy usłudze budowlanej. Problematyka związana z protokołem odbioru i brakiem odbioru prac
- Przychody podatkowe – kary umowne i odszkodowania. Czy zawsze otrzymanie kary umownej generuje przychód?
- Kaucje gwarancyjne – czy zawsze są neutralne podatkowo? Kiedy kaucja może zostać rozliczona w przychodach i kosztach? Ryzyko nieodpłatnego świadczenia
- Koszty uzyskania przychodów w branży budowlanej– uwagi ogólne. Podział na koszty bezpośrednie, koszty pośrednie i inne. Omówienie przepisów ustawy o CIT istotnych dla rozliczenia kontaktów długoterminowych w branży budowlanej
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- Inne zagadnienia branżowe.
"
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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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"
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["large_photo_png"]=>
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"
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array(0) {
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string(8) "datetime"
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array(1) {
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NULL
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object(App\Models\Product)#2918 (46) {
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string(8) "datetime"
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NULL
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array(3) {
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string(9) "image_url"
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string(3) "url"
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string(12) "legal_status"
}
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array(0) {
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string(16) "createdWithMetas"
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["__metaData":protected]=>
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["revisionPresenter":protected]=>
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array(7) {
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string(2) "id"
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}
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bool(false)
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NULL
["mediaConversions"]=>
array(0) {
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array(0) {
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["translationModel"]=>
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}
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["relatedKey":protected]=>
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}
}
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array(0) {
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array(0) {
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array(0) {
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array(0) {
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string(14) "remember_token"
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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]=>
string(10) "first_name"
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string(9) "last_name"
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string(5) "email"
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NULL
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bool(false)
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object(SCTeam\Products\Models\ProductTranslation)#2801 (30) {
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array(7) {
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["name"]=>
string(35) "Zabezpieczenia w umowach handlowych"
["content"]=>
string(2921) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przybliżenie najczęściej wykorzystywanych w praktyce zabezpieczeń w umowach handlowych.
PROGRAM
I. Wprowadzenie
- Umowy i kontraktowanie;
- Cel zabezpieczania wykonania i należytego wykonania umów.
II. Kary umowne
- stota kar umownych;
- Wymogi odnośnie ważności i skuteczności kar umownych;
- Sposób realizacji zabezpieczenia w postaci kar umownych.
III. Hipoteki i zastawy
- Hipoteka umowna – istota, cel i charakterystyka;
- Sposób ustanowienia zabezpieczenia w postaci hipoteki;
- Zastaw zwyczajny;
- Zastaw rejestrowy;
- Zastaw na udziałach;
- Sposób realizacji uprawnień.
IV. Przewłaszczenie na zabezpieczenie
- Charakterystyka przewłaszczenia na zabezpieczenie;
- Sposób ustanowienia w umowie.
V. Dobrowolne poddanie się egzekucji
- Charakterystyka zabezpieczenia i jego rodzaje;
- Sposób ustanowienia zabezpieczenia w umowie;
- Realizacja uprawnień.
VI. Kaucja gwarancyjna i kwoty zatrzymane
- Istota i charakter kaucji;
- Sposób ustanawiania w umowie;
- Realizacja uprawnień.
VII. Weksle i poręczenia
- Charakterystyka zabezpieczenia wekslowego i poręczenia osobistego;
- Sposób ustanawiania w umowie;
- Realizacja uprawnień.
VIII. Gwarancje bankowe i ubezpieczeniowe
- Czy są gwarancje bankowe i ubezpieczeniowe;
- Sposób ustanawiania – zobowiązanie do udzielenia zabezpieczenia;
- Realizacja uprawnień.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(761) "
Cena bez abonamentu:
199 PLN
Czas trwania:
3 godziny 40 minuty
Certyfikat:
TAK
Materiały:
Tak
"
}
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["content"]=>
string(2921) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przybliżenie najczęściej wykorzystywanych w praktyce zabezpieczeń w umowach handlowych.
PROGRAM
I. Wprowadzenie
- Umowy i kontraktowanie;
- Cel zabezpieczania wykonania i należytego wykonania umów.
II. Kary umowne
- stota kar umownych;
- Wymogi odnośnie ważności i skuteczności kar umownych;
- Sposób realizacji zabezpieczenia w postaci kar umownych.
III. Hipoteki i zastawy
- Hipoteka umowna – istota, cel i charakterystyka;
- Sposób ustanowienia zabezpieczenia w postaci hipoteki;
- Zastaw zwyczajny;
- Zastaw rejestrowy;
- Zastaw na udziałach;
- Sposób realizacji uprawnień.
IV. Przewłaszczenie na zabezpieczenie
- Charakterystyka przewłaszczenia na zabezpieczenie;
- Sposób ustanowienia w umowie.
V. Dobrowolne poddanie się egzekucji
- Charakterystyka zabezpieczenia i jego rodzaje;
- Sposób ustanowienia zabezpieczenia w umowie;
- Realizacja uprawnień.
VI. Kaucja gwarancyjna i kwoty zatrzymane
- Istota i charakter kaucji;
- Sposób ustanawiania w umowie;
- Realizacja uprawnień.
VII. Weksle i poręczenia
- Charakterystyka zabezpieczenia wekslowego i poręczenia osobistego;
- Sposób ustanawiania w umowie;
- Realizacja uprawnień.
VIII. Gwarancje bankowe i ubezpieczeniowe
- Czy są gwarancje bankowe i ubezpieczeniowe;
- Sposób ustanawiania – zobowiązanie do udzielenia zabezpieczenia;
- Realizacja uprawnień.
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
3 godziny 40 minuty
Certyfikat:
TAK
Materiały:
Tak
"
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}
["escapeWhenCastingToString":protected]=>
bool(false)
}
}
["touches":protected]=>
array(0) {
}
["timestamps"]=>
bool(true)
["hidden":protected]=>
array(0) {
}
["visible":protected]=>
array(0) {
}
["fillable":protected]=>
array(0) {
}
["guarded":protected]=>
array(1) {
[0]=>
string(2) "id"
}
["__metaData":protected]=>
NULL
["__wasCreatedEventFired":protected]=>
bool(false)
["__wasUpdatedEventFired":protected]=>
bool(false)
["__wasSavedEventFired":protected]=>
bool(false)
["translatedAttributes"]=>
array(4) {
[0]=>
string(4) "name"
[1]=>
string(7) "content"
[2]=>
string(11) "description"
[3]=>
string(15) "additional_info"
}
["revisionPresenter":protected]=>
string(44) "SCTeam\Products\Presenters\Revisions\Product"
["sortable":protected]=>
array(7) {
[0]=>
string(2) "id"
[1]=>
string(4) "slug"
[2]=>
string(5) "price"
[3]=>
string(9) "starts_at"
[4]=>
string(4) "type"
[5]=>
string(15) "date_of_publish"
[6]=>
string(32) "clickMeetingConference.starts_at"
}
["metaTable":protected]=>
string(13) "products_meta"
["forceDeleting":protected]=>
bool(false)
["defaultLocale":protected]=>
NULL
["mediaConversions"]=>
array(0) {
}
["mediaCollections"]=>
array(0) {
}
["deletePreservingMedia":protected]=>
bool(false)
["unAttachedMediaLibraryItems":protected]=>
array(0) {
}
["scoutMetadata":protected]=>
array(0) {
}
["translationModel"]=>
string(41) "SCTeam\Products\Models\ProductTranslation"
}
}
["escapeWhenCastingToString":protected]=>
bool(false)
}
["perPage":protected]=>
int(12)
["currentPage":protected]=>
int(22)
["path":protected]=>
string(77) "https://akademialtca.pl/katalog/podatki-prawo-rachunkowosc/szkolenia-nagrania"
["query":protected]=>
array(0) {
}
["fragment":protected]=>
NULL
["pageName":protected]=>
string(4) "page"
["onEachSide"]=>
int(3)
["options":protected]=>
array(2) {
["path"]=>
string(77) "https://akademialtca.pl/katalog/podatki-prawo-rachunkowosc/szkolenia-nagrania"
["pageName"]=>
string(4) "page"
}
["total":protected]=>
int(493)
["lastPage":protected]=>
int(42)
}
Znaleziono 493 szkoleń
