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CEL SZKOLENIA
Szkolenie pozwalające na przygotowanie firmy do sukcesji, analiza skutków podatkowych rozwiązań z akresu zarządu sukcesyjnego i fundacji rodzinnej.
PROGRAM
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- Przedsiębiorstwo w spadku. Fundacja rodzinna. Inne opcje restrukturyzacyjne?
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• podstawowe zasady – utworzenie, działanie, organy, majątek
• skutki podatkowe (korzyści i zagrożenia)
• wady i zalety.
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
4 godziny 27 minut
Certyfikat:
TAK
Materiały:
Tak
"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Szkolenie pozwalające na przygotowanie firmy do sukcesji, analiza skutków podatkowych rozwiązań z akresu zarządu sukcesyjnego i fundacji rodzinnej.
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- Podstawowe pojęcia z zakresu prawa spadkowego i prawa spółek w kontekście sukcesji przedsiębiorstwa.
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• konieczność zgłoszenia do CEIDG
• remanent
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Materiały:
Tak
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["name"]=>
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["content"]=>
string(4267) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Ustawa o AML rozszerzyła katalog instytucji obowiązanych o podmioty prowadzące działalność gospodarczą polegającą na świadczeniu usług w branży kryptowalut. Szkolenie dedykowane jest tym podmiotom, które zajmując się szeroko rozumianym handlem walutami wirtualnymi chcą uzyskać informacje, czy znajdują się w katalogu instytucji obowiązanych oraz jakie obowiązki wiążą się z objęciem obszaru kryptowalut zakresem ustawy o AML. Podczas szkolenia odpowiemy m.in. na pytania:
- Kto jest instytucją obowiązaną w rozumieniu ustawy w zakresie obrotu walutami wirtualnymi?
- Czy każdy podmiot dokonujący handlu walutami wirtualnymi musi posiadać procedury AML?
- Jak wdrożyć i jakie procedury powinny posiadać instytucje obowiązane w rozumieniu ustawy?
PROGRAM
- Ustawa o AML
• Ogólne założenia ustawy
• Definicja prania brudnych pieniędzy
• Definicja waluty wirtualnej
- Działalność polegająca na świadczeniu usług w branży kryptowalut, a definicja instytucji obowiązanej.
• Definicja kantoru, giełdy kryptowalutowej oraz podmiotów dostarczających portfele kryptowalutowe
- Rejestracja działalności kryptowalutowej dla celów AML
• Podstawa prawna działania rejestru działalności w zakresie kryptowalut
• Wpis do rejestru – niekaralność i obowiązek wykazani wiedzy i doświadczenia związanego z działalnością kryptowalut
• Zmiana wpisu w rejestrze
• Zawiadomienie o zawieszeniu i wykreśleniu z rejestru
• Opłata za wpis
- Czy KNF nadzoruje giełdy kryptowalutowe?
• Działalność giełdy kryptowalutowej, a świadczenie usług płatniczych.
- Obowiązki podmiotów działających w branży kryptowalut, a ustawa o AML
• Ocena ryzyka – praktyczne omówienie przeprowadzenia oceny ryzyka oraz czynników za pomocą, których dokonujemy oceny
• Środki bezpieczeństwa finansowego, w tym wzmożone środki bezpieczeństwa finansowego – kiedy należy je stosować
• Zasady szkolenia pracowników– czy wszyscy pracownicy podlegają obowiązkowemu szkoleniu AML?
• Zasady zgłaszania nieprawidłowości – jak wprowadzić odpowiednią procedurę i kto jest zobowiązany do zgłaszania nieprawidłowości
- Obowiązki wynikające z ustawy, a ochrona danych osobowych
- Wewnętrza procedura AML
• Osoby odpowiedzialne za wdrożenie procedur i nowe obowiązki kadry zarządzającej
• Elementy procedury
• Procedura KYC – know your customer, jakie elementy powinna zawierać
• Wdrożenie procedury - praktyczne przykłady opracowania i wdrożenia procedury
- Raportowanie do GIIF
• Transakcje podlegające raportowaniu
• Zawiadomienie o podejrzeniu prania brudnych pieniędzy
• Raportowanie okresowe
• Zasady postępowania instytucji obowiązanej w przypadku żądania wstrzymania realizacji transakcji przez Generalnego Inspektora lub Prokuraturę.
- Zasady kontroli instytucji obowiązanych
• Podmioty uprawnione do kontroli
- Sankcje
• Kary administracyjne
• Kary pieniężne
• Odpowiedzialność karna
"
["description"]=>
string(0) ""
["additional_info"]=>
string(761) "
Cena bez abonamentu:
199 PLN
Czas trwania:
3 godziny 52 minuty
Certyfikat:
TAK
Materiały:
Tak
"
}
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Ustawa o AML rozszerzyła katalog instytucji obowiązanych o podmioty prowadzące działalność gospodarczą polegającą na świadczeniu usług w branży kryptowalut. Szkolenie dedykowane jest tym podmiotom, które zajmując się szeroko rozumianym handlem walutami wirtualnymi chcą uzyskać informacje, czy znajdują się w katalogu instytucji obowiązanych oraz jakie obowiązki wiążą się z objęciem obszaru kryptowalut zakresem ustawy o AML. Podczas szkolenia odpowiemy m.in. na pytania:
- Kto jest instytucją obowiązaną w rozumieniu ustawy w zakresie obrotu walutami wirtualnymi?
- Czy każdy podmiot dokonujący handlu walutami wirtualnymi musi posiadać procedury AML?
- Jak wdrożyć i jakie procedury powinny posiadać instytucje obowiązane w rozumieniu ustawy?
PROGRAM
- Ustawa o AML
• Ogólne założenia ustawy
• Definicja prania brudnych pieniędzy
• Definicja waluty wirtualnej
- Działalność polegająca na świadczeniu usług w branży kryptowalut, a definicja instytucji obowiązanej.
• Definicja kantoru, giełdy kryptowalutowej oraz podmiotów dostarczających portfele kryptowalutowe
- Rejestracja działalności kryptowalutowej dla celów AML
• Podstawa prawna działania rejestru działalności w zakresie kryptowalut
• Wpis do rejestru – niekaralność i obowiązek wykazani wiedzy i doświadczenia związanego z działalnością kryptowalut
• Zmiana wpisu w rejestrze
• Zawiadomienie o zawieszeniu i wykreśleniu z rejestru
• Opłata za wpis
- Czy KNF nadzoruje giełdy kryptowalutowe?
• Działalność giełdy kryptowalutowej, a świadczenie usług płatniczych.
- Obowiązki podmiotów działających w branży kryptowalut, a ustawa o AML
• Ocena ryzyka – praktyczne omówienie przeprowadzenia oceny ryzyka oraz czynników za pomocą, których dokonujemy oceny
• Środki bezpieczeństwa finansowego, w tym wzmożone środki bezpieczeństwa finansowego – kiedy należy je stosować
• Zasady szkolenia pracowników– czy wszyscy pracownicy podlegają obowiązkowemu szkoleniu AML?
• Zasady zgłaszania nieprawidłowości – jak wprowadzić odpowiednią procedurę i kto jest zobowiązany do zgłaszania nieprawidłowości
- Obowiązki wynikające z ustawy, a ochrona danych osobowych
- Wewnętrza procedura AML
• Osoby odpowiedzialne za wdrożenie procedur i nowe obowiązki kadry zarządzającej
• Elementy procedury
• Procedura KYC – know your customer, jakie elementy powinna zawierać
• Wdrożenie procedury - praktyczne przykłady opracowania i wdrożenia procedury
- Raportowanie do GIIF
• Transakcje podlegające raportowaniu
• Zawiadomienie o podejrzeniu prania brudnych pieniędzy
• Raportowanie okresowe
• Zasady postępowania instytucji obowiązanej w przypadku żądania wstrzymania realizacji transakcji przez Generalnego Inspektora lub Prokuraturę.
- Zasady kontroli instytucji obowiązanych
• Podmioty uprawnione do kontroli
- Sankcje
• Kary administracyjne
• Kary pieniężne
• Odpowiedzialność karna
"
["description"]=>
string(0) ""
["additional_info"]=>
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Cena bez abonamentu:
199 PLN
Czas trwania:
3 godziny 52 minuty
Certyfikat:
TAK
Materiały:
Tak
"
}
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string(3569) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest kompleksowe omówienie problematyki podatków CIT w branży produkcyjnej. Szkolenie obejmuje wyłącznie zagadnienia branżowe, które zostały wybrane na bazie naszej wieloletniej praktyki w obsłudze podatkowej firm z branży produkcyjnej.
Nasi eksperci skupiają się na poszczególnych zagadnieniach, omawiając regulacje ustawowe oraz najnowsze interpretacje organów podatkowych i orzeczenia sądów administracyjnych.
UWAGA:
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 – moment rozpoznania przychodu w branży produkcyjnej. Data sprzedaży towaru a data wystawienia faktury?
- Zaliczki / przedpłaty na poczet sprzedaży towaru
- Przychody rozliczane kasowo – odsetki, kary umowne i odszkodowania od dostawców.
- Korekta przychodów i kosztów uzyskania przychodów – kiedy wstecz a kiedy na bieżąco?
- Koszty uzyskania przychodów w branży produkcyjnej – uwagi ogólne. Podział na koszty bezpośrednie, koszty pośrednie i inne.
Omówienie przepisów ustawy o CIT istotnych dla rozliczenia kosztów w czasie
- Alokacja kosztów bezpośrednich i pośrednich dla wydatków związanych z produkcją – podejście podatkowe a podejście bilansowe
- Moment potrącenia kosztów wynagrodzeń pracowniczych z narzutami oraz odpisów amortyzacyjnych
- Koszty uzyskania przychodów charakterystyczne dla branży produkcyjnej – straty inwentaryzacyjne (magazynowe),
likwidacja środków trwałych, koszty zaniechanych inwestycji
- Koszty reklamacji jakościowych i logistycznych a także kary umowne i odszkodowania – koszty uzyskania przychodów
- Środki trwałe w branży produkcyjnej, remont / konserwacja oraz modernizacja środków trwałych w branży produkcyjnej
- Koszty pozyskania finansowania – limitowanie kosztów podatkowych (art. 15c CIT)
- Koszty pracownicze w branży produkcyjnej PIT/CIT (wynagrodzenia, premie itd.), w tym koszty BHP i benefitów pracowniczych
- Koszty marketingowe / reprezentacyjne i koszty działu sprzedaży (np. koszty akwizycji, spotkania z kontrahentami)
a podatkowe koszty uzyskania przychodów
- Wierzytelności nieściągalne i ulga na złe długi w branży produkcyjnej.
- Ulgi podatkowe firm z branży produkcyjnej, w szczególności: ulga B+R, ulga na prototyp, ulga na robotyzację.
"
["description"]=>
string(0) ""
["additional_info"]=>
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Cena bez abonamentu:
199 PLN
Czas trwania:
2 godziny 46 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest kompleksowe omówienie problematyki podatków CIT w branży produkcyjnej. Szkolenie obejmuje wyłącznie zagadnienia branżowe, które zostały wybrane na bazie naszej wieloletniej praktyki w obsłudze podatkowej firm z branży produkcyjnej.
Nasi eksperci skupiają się na poszczególnych zagadnieniach, omawiając regulacje ustawowe oraz najnowsze interpretacje organów podatkowych i orzeczenia sądów administracyjnych.
UWAGA:
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 – moment rozpoznania przychodu w branży produkcyjnej. Data sprzedaży towaru a data wystawienia faktury?
- Zaliczki / przedpłaty na poczet sprzedaży towaru
- Przychody rozliczane kasowo – odsetki, kary umowne i odszkodowania od dostawców.
- Korekta przychodów i kosztów uzyskania przychodów – kiedy wstecz a kiedy na bieżąco?
- Koszty uzyskania przychodów w branży produkcyjnej – uwagi ogólne. Podział na koszty bezpośrednie, koszty pośrednie i inne.
Omówienie przepisów ustawy o CIT istotnych dla rozliczenia kosztów w czasie
- Alokacja kosztów bezpośrednich i pośrednich dla wydatków związanych z produkcją – podejście podatkowe a podejście bilansowe
- Moment potrącenia kosztów wynagrodzeń pracowniczych z narzutami oraz odpisów amortyzacyjnych
- Koszty uzyskania przychodów charakterystyczne dla branży produkcyjnej – straty inwentaryzacyjne (magazynowe),
likwidacja środków trwałych, koszty zaniechanych inwestycji
- Koszty reklamacji jakościowych i logistycznych a także kary umowne i odszkodowania – koszty uzyskania przychodów
- Środki trwałe w branży produkcyjnej, remont / konserwacja oraz modernizacja środków trwałych w branży produkcyjnej
- Koszty pozyskania finansowania – limitowanie kosztów podatkowych (art. 15c CIT)
- Koszty pracownicze w branży produkcyjnej PIT/CIT (wynagrodzenia, premie itd.), w tym koszty BHP i benefitów pracowniczych
- Koszty marketingowe / reprezentacyjne i koszty działu sprzedaży (np. koszty akwizycji, spotkania z kontrahentami)
a podatkowe koszty uzyskania przychodów
- Wierzytelności nieściągalne i ulga na złe długi w branży produkcyjnej.
- Ulgi podatkowe firm z branży produkcyjnej, w szczególności: ulga B+R, ulga na prototyp, ulga na robotyzację.
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
2 godziny 46 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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string(70) "OBOWIĄZKI W ZAKRESIE OCHRONY SYGNALISTÓW, CZY JESTEŚ NA NIE GOTOWY?"
["content"]=>
string(4659) "
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
- Ochrona sygnalistów w Polsce – dane z analiz rynku
- 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
- Kim jest sygnalista
a) Definicja sygnalisty
b) Warunki objęcia ochroną sygnalisty
- 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?
- 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?
- Ujawnienie publiczne
- Podstawowe zasady postępowania z sygnalistami
a) Obowiązek zachowania poufności – ochrona tożsamości sygnalisty
b) RODO, a sygnaliści
c) Obowiązki związane z prowadzeniem rejestrów zgłoszeń
- 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
- Procedura wewnętrzna – jak ją przygotować
- Sankcje
"
["description"]=>
string(0) ""
["additional_info"]=>
string(759) "
Cena bez abonamentu:
199 PLN
Czas trwania:
3 godziny 0 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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["content"]=>
string(4659) "
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
- Ochrona sygnalistów w Polsce – dane z analiz rynku
- 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
- Kim jest sygnalista
a) Definicja sygnalisty
b) Warunki objęcia ochroną sygnalisty
- 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?
- 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?
- Ujawnienie publiczne
- Podstawowe zasady postępowania z sygnalistami
a) Obowiązek zachowania poufności – ochrona tożsamości sygnalisty
b) RODO, a sygnaliści
c) Obowiązki związane z prowadzeniem rejestrów zgłoszeń
- 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
- Procedura wewnętrzna – jak ją przygotować
- Sankcje
"
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string(759) "
Cena bez abonamentu:
199 PLN
Czas trwania:
3 godziny 0 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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["content"]=>
string(2584) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest kompleksowe omówienie tematyki związanej ze świadczeniem usług w obrocie zagranicznym ze szczególnym uwzględnieniem miejsca świadczenia usług. Zagadnienie to omówione zostanie z uwzględnieniem wybranych przykładów praktycznych oraz najczęściej występujących zagadnień budzących wątpliwości przedsiębiorców.
PROGRAM
I. pojęcie importu i „eksportu” 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.
"
["description"]=>
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["additional_info"]=>
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Cena bez abonamentu:
199 PLN
Czas trwania:
2 godziny 40 minut
Certyfikat:
TAK
Materiały:
Tak
"
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["name"]=>
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["content"]=>
string(2584) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest kompleksowe omówienie tematyki związanej ze świadczeniem usług w obrocie zagranicznym ze szczególnym uwzględnieniem miejsca świadczenia usług. Zagadnienie to omówione zostanie z uwzględnieniem wybranych przykładów praktycznych oraz najczęściej występujących zagadnień budzących wątpliwości przedsiębiorców.
PROGRAM
I. pojęcie importu i „eksportu” 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.
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
2 godziny 40 minut
Certyfikat:
TAK
Materiały:
Tak
"
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"
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"
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["name"]=>
string(60) "Rozliczanie krajowych i zagranicznych podróży służbowych"
["content"]=>
string(4132) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Omówienie zasad zlecania, odbywania i rozliczania delegacji
Korzyści:
- usystematyzowanie wiedzy na temat zasad odbywania delegacji pracowniczych
- uniknięcie błędów przy rozliczaniu delegacji
- poznanie różnic między podróżą służbową a podróżą szkoleniową
- poznanie warunków skorzystania ze zwolnień PIT/ZUS
PROGRAM
- Kategorie podróżujących
• Pracownicy
• Osoby wykonujące umowy cywilnoprawne
• Właściciele (wspólnicy)
- Rodzaje wyjazdów pracowniczych
• Podróże w ramach zwykłych obowiązków pracowniczych
• Podróże służbowe
• Oddelegowanie
• Podróże szkoleniowe
- Podróże w ramach zwykłych obowiązków pracowniczych
• Miejsce pracy pracownika mobilnego
• Miejsce pracy a miejsce wykonywania obowiązków pracowniczych
• Szczególna regulacja dotycząca kierowców
- Rozliczanie jazd lokalnych
• Jazdy lokalne a podróże służbowe
• Umowa z pracownikiem
• Rozliczanie na podstawie kilometrówki
• Rozliczanie ryczałtowe
- Podróże szkoleniowe
• Nauka z inicjatywy lub za zgodą pracodawcy
• Świadczenia obowiązkowe
• Świadczenia dobrowolne
• Umowa
• Obowiązek przepracowania określonego czasu po nauce
• Podróż szkoleniowa a podróż służbowa
- Podróż służbowa
• Definicja podróży służbowej
• Ile czasu może trwać podróż służbowa?
• Rodzaje świadczeń przysługujących pracownikom
• Zasady rozliczania podróży krajowych
• Zasady rozliczania podróży zagranicznych
• Zwolnienia podatkowo-ubezpieczeniowe
- Rozliczanie podróży służbowych
• Diety i ryczałty
• Zmniejszanie diety krajowej za posiłki
• Krajowy i zagraniczny limit noclegowy
• Zasady rozliczania kosztów przejazdów
• Katalog innych uzasadnionych wydatków
• Gubienie biletów - to już nie problem
• Kurs rozliczenia
• Czy trzeba wystawiać polecenia wyjazdu służbowego
• Zwolnienia podatkowo-ubezpieczeniowe
- Oddelegowanie
• Problemy definicyjne
• Odróżnienie od delegacji
• Zasady wypłaty świadczeń
• Zwolnienia podatkowo-ubezpieczeniowe
- Wyjazdy szkoleniowe
• Czy wyjazd na szkolenie to podróż służbowa
• Rozliczanie wyjazdów szkoleniowych
- Czas pracy w podróży pracowniczej
• Czas przejazdu a czas pracy
• Czas delegacji a czas pracy
- Podróże osób wykonujących umowy cywilnoprawne
• Zakres podmiotowy: zleceniobiorcy, wykonawcy umów o dzieło, menedżerowie, członkowi zarządów i rad nadzorczych
• Brak regulacji ogólnej - decydują rozwiązania wewnętrzne
• Brak konieczności rozliczania podróży
• Zwolnienia podatkowo-ubezpieczeniowe
"
["description"]=>
string(0) ""
["additional_info"]=>
string(759) "
Cena bez abonamentu:
199 PLN
Czas trwania:
4 godziny 8 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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array(7) {
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string(2) "pl"
["name"]=>
string(60) "Rozliczanie krajowych i zagranicznych podróży służbowych"
["content"]=>
string(4132) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Omówienie zasad zlecania, odbywania i rozliczania delegacji
Korzyści:
- usystematyzowanie wiedzy na temat zasad odbywania delegacji pracowniczych
- uniknięcie błędów przy rozliczaniu delegacji
- poznanie różnic między podróżą służbową a podróżą szkoleniową
- poznanie warunków skorzystania ze zwolnień PIT/ZUS
PROGRAM
- Kategorie podróżujących
• Pracownicy
• Osoby wykonujące umowy cywilnoprawne
• Właściciele (wspólnicy)
- Rodzaje wyjazdów pracowniczych
• Podróże w ramach zwykłych obowiązków pracowniczych
• Podróże służbowe
• Oddelegowanie
• Podróże szkoleniowe
- Podróże w ramach zwykłych obowiązków pracowniczych
• Miejsce pracy pracownika mobilnego
• Miejsce pracy a miejsce wykonywania obowiązków pracowniczych
• Szczególna regulacja dotycząca kierowców
- Rozliczanie jazd lokalnych
• Jazdy lokalne a podróże służbowe
• Umowa z pracownikiem
• Rozliczanie na podstawie kilometrówki
• Rozliczanie ryczałtowe
- Podróże szkoleniowe
• Nauka z inicjatywy lub za zgodą pracodawcy
• Świadczenia obowiązkowe
• Świadczenia dobrowolne
• Umowa
• Obowiązek przepracowania określonego czasu po nauce
• Podróż szkoleniowa a podróż służbowa
- Podróż służbowa
• Definicja podróży służbowej
• Ile czasu może trwać podróż służbowa?
• Rodzaje świadczeń przysługujących pracownikom
• Zasady rozliczania podróży krajowych
• Zasady rozliczania podróży zagranicznych
• Zwolnienia podatkowo-ubezpieczeniowe
- Rozliczanie podróży służbowych
• Diety i ryczałty
• Zmniejszanie diety krajowej za posiłki
• Krajowy i zagraniczny limit noclegowy
• Zasady rozliczania kosztów przejazdów
• Katalog innych uzasadnionych wydatków
• Gubienie biletów - to już nie problem
• Kurs rozliczenia
• Czy trzeba wystawiać polecenia wyjazdu służbowego
• Zwolnienia podatkowo-ubezpieczeniowe
- Oddelegowanie
• Problemy definicyjne
• Odróżnienie od delegacji
• Zasady wypłaty świadczeń
• Zwolnienia podatkowo-ubezpieczeniowe
- Wyjazdy szkoleniowe
• Czy wyjazd na szkolenie to podróż służbowa
• Rozliczanie wyjazdów szkoleniowych
- Czas pracy w podróży pracowniczej
• Czas przejazdu a czas pracy
• Czas delegacji a czas pracy
- Podróże osób wykonujących umowy cywilnoprawne
• Zakres podmiotowy: zleceniobiorcy, wykonawcy umów o dzieło, menedżerowie, członkowi zarządów i rad nadzorczych
• Brak regulacji ogólnej - decydują rozwiązania wewnętrzne
• Brak konieczności rozliczania podróży
• Zwolnienia podatkowo-ubezpieczeniowe
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
4 godziny 8 minut
Certyfikat:
TAK
Materiały:
Tak
"
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"
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"
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["content"]=>
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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"]=>
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["additional_info"]=>
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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) ""
["additional_info"]=>
string(761) "
Cena bez abonamentu:
199 PLN
Czas trwania:
2 godziny 32 minuty
Certyfikat:
TAK
Materiały:
Tak
"
}
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["content"]=>
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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:
2 godzina 44 minuty
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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- 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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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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Materiały:
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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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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.
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
4 godziny 37 minut
Certyfikat:
TAK
Materiały:
Tak
"
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"
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"
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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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string(71) "Odwieszenie terminów na raportowanie MDR – czy jesteś na to gotowy?"
["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
"
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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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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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["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) ""
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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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["__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(23)
["path":protected]=>
string(77) "https://akademialtca.pl/katalog/podatki-prawo-rachunkowosc/szkolenia-nagrania"
["query":protected]=>
array(0) {
}
["fragment":protected]=>
NULL
["pageName":protected]=>
string(4) "page"
["onEachSide"]=>
int(3)
["options":protected]=>
array(2) {
["path"]=>
string(77) "https://akademialtca.pl/katalog/podatki-prawo-rachunkowosc/szkolenia-nagrania"
["pageName"]=>
string(4) "page"
}
["total":protected]=>
int(511)
["lastPage":protected]=>
int(43)
}
Znaleziono 511 szkoleń
