🔥 Pobierz aplikację Akademii LTCA 🔥 Wybierz:
Szkolenia nagrania
Podatki, prawo i rachunkowość
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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
- Powstanie obowiązku podatkowego a moment wykonania usługi budowlanej w aspekcie wyroku TSUE w sprawie BUDIMEX
- Wykonawstwo zastępcze – zasady rozliczania VAT
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"
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Cena bez abonamentu:
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Czas trwania:
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Certyfikat:
TAK
Materiały:
Tak
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FRAGMENT SZKOLENIA
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Materiały:
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object(App\Models\Product)#2945 (46) {
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string(9) "image_url"
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string(3) "url"
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string(2) "id"
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["__metaData":protected]=>
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["revisionPresenter":protected]=>
string(44) "SCTeam\Products\Presenters\Revisions\Product"
["sortable":protected]=>
array(7) {
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}
["metaTable":protected]=>
string(13) "products_meta"
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NULL
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object(Illuminate\Database\Eloquent\Collection)#2904 (2) {
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array(1) {
[0]=>
object(SCTeam\Products\Models\ProductTranslation)#2821 (30) {
["connection":protected]=>
string(5) "pgsql"
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string(20) "product_translations"
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string(2) "id"
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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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string(759) "
Cena bez abonamentu:
89 PLN
Czas trwania:
2 godziny 20 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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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"]=>
string(0) ""
["additional_info"]=>
string(759) "
Cena bez abonamentu:
89 PLN
Czas trwania:
2 godziny 20 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
["changes":protected]=>
array(0) {
}
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}
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}
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}
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}
["dateFormat":protected]=>
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}
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}
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}
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}
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[0]=>
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[1]=>
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[2]=>
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[3]=>
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}
["guarded":protected]=>
array(1) {
[0]=>
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}
}
}
["escapeWhenCastingToString":protected]=>
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}
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["timestamps"]=>
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array(0) {
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}
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array(0) {
}
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array(1) {
[0]=>
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}
["__metaData":protected]=>
NULL
["__wasCreatedEventFired":protected]=>
bool(false)
["__wasUpdatedEventFired":protected]=>
bool(false)
["__wasSavedEventFired":protected]=>
bool(false)
["translatedAttributes"]=>
array(4) {
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[1]=>
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}
["revisionPresenter":protected]=>
string(44) "SCTeam\Products\Presenters\Revisions\Product"
["sortable":protected]=>
array(7) {
[0]=>
string(2) "id"
[1]=>
string(4) "slug"
[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"
}
[2]=>
object(App\Models\Product)#3129 (46) {
["connection":protected]=>
string(5) "pgsql"
["table":protected]=>
string(8) "products"
["primaryKey":protected]=>
string(2) "id"
["keyType":protected]=>
string(3) "int"
["incrementing"]=>
bool(true)
["with":protected]=>
array(3) {
[0]=>
string(10) "categories"
[1]=>
string(4) "tags"
[2]=>
string(10) "attributes"
}
["withCount":protected]=>
array(0) {
}
["preventsLazyLoading"]=>
bool(false)
["perPage":protected]=>
int(15)
["exists"]=>
bool(true)
["wasRecentlyCreated"]=>
bool(false)
["escapeWhenCastingToString":protected]=>
bool(false)
["attributes":protected]=>
array(28) {
["id"]=>
int(1402)
["slug"]=>
string(101) "odwieszenie-obowiazkow-zwiazanych-z-raportowaniem-schematow-podatkowych-jak-sie-na-nie-przygotowac131"
["price"]=>
string(3) "199"
["tax_id"]=>
int(1)
["type"]=>
int(3)
["deleted_at"]=>
NULL
["created_at"]=>
string(19) "2023-06-23 14:28:53"
["updated_at"]=>
string(19) "2023-06-23 14:34:30"
["subscription_id"]=>
NULL
["room_id"]=>
NULL
["promotional_price"]=>
NULL
["promotional_price_starts_at"]=>
NULL
["promotional_price_ends_at"]=>
NULL
["starts_at"]=>
NULL
["related_product_ids"]=>
NULL
["date_of_publish"]=>
string(19) "2023-06-23 14:27:00"
["is_visible"]=>
bool(true)
["finish_at"]=>
NULL
["limit_of_participants"]=>
NULL
["workshop_days"]=>
NULL
["subscription_price"]=>
string(1) "0"
["published_to"]=>
NULL
["only_with_subscription"]=>
bool(false)
["external_link"]=>
NULL
["related_subscription_id"]=>
NULL
["statute"]=>
int(0)
["require_admin_confirmation"]=>
bool(false)
["mobile_app_only"]=>
bool(false)
}
["original":protected]=>
array(28) {
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int(1402)
["slug"]=>
string(101) "odwieszenie-obowiazkow-zwiazanych-z-raportowaniem-schematow-podatkowych-jak-sie-na-nie-przygotowac131"
["price"]=>
string(3) "199"
["tax_id"]=>
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["type"]=>
int(3)
["deleted_at"]=>
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["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"]=>
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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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Cena bez abonamentu:
199 PLN
Czas trwania:
3 godziny 30 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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["statute"]=>
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}
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string(1426) "
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.
"
["description"]=>
string(0) ""
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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 wpływu na konto
- 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
- 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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["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.
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
1 godziny 30 minut
Certyfikat:
TAK
Materiały:
Tak
"
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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.
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
1 godziny 30 minut
Certyfikat:
TAK
Materiały:
Tak
"
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"
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"
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string(2) "id"
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string(4) "type"
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string(32) "clickMeetingConference.starts_at"
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string(2) "id"
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object(SCTeam\Products\Models\ProductTranslation)#2825 (30) {
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string(20) "product_translations"
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string(2) "id"
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array(7) {
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["product_id"]=>
int(1390)
["locale"]=>
string(2) "pl"
["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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string(0) ""
["additional_info"]=>
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Cena bez abonamentu:
199 PLN
Czas trwania:
3 godziny 40 minuty
Certyfikat:
TAK
Materiały:
Tak
"
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"
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array(0) {
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array(5) {
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string(2) "id"
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bool(false)
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest pokazanie zasad prawa bilansowego dotyczących ustalania kosztu wytworzenia. W czasie spotkania skupimy się na pokazaniu sposobów księgowania (nie metod kalkulacji) kosztów składających się na koszt wytworzenia w przypadku prowadzenia ewidencji księgowej różnymi metodami.
PROGRAM
- Regulacje prawne związane z ustalaniem kosztu wytworzenia
- Uproszczenia i ich konsekwencje
- Na co trzeba uważać, aby koszt wytworzenia podatkowo ustalić
- Sposób prowadzenia ewidencji kosztów a księgowanie kosztu wytworzenia - przykłady liczbowe
- Księgowanie produkcji w nietypowych sytuacjach
- Produkcja niezakończona – możliwe rozwiązania
- Prezentacja w sprawozdaniu finansowym
"
["description"]=>
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["additional_info"]=>
string(760) "
Cena bez abonamentu:
199 PLN
Czas trwania:
4 godziny 25 minut
Certyfikat:
TAK
Materiały:
Tak
"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest pokazanie zasad prawa bilansowego dotyczących ustalania kosztu wytworzenia. W czasie spotkania skupimy się na pokazaniu sposobów księgowania (nie metod kalkulacji) kosztów składających się na koszt wytworzenia w przypadku prowadzenia ewidencji księgowej różnymi metodami.
PROGRAM
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- Uproszczenia i ich konsekwencje
- Na co trzeba uważać, aby koszt wytworzenia podatkowo ustalić
- Sposób prowadzenia ewidencji kosztów a księgowanie kosztu wytworzenia - przykłady liczbowe
- Księgowanie produkcji w nietypowych sytuacjach
- Produkcja niezakończona – możliwe rozwiązania
- Prezentacja w sprawozdaniu finansowym
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
4 godziny 25 minut
Certyfikat:
TAK
Materiały:
Tak
"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest kompleksowe omówienie tematyki związanej z odliczeniem podatku naliczonego. Zagadnienie to omówione zostanie z uwzględnieniem wybranych przykładów praktycznych oraz najczęściej występujących zagadnień budzących wątpliwości przedsiębiorców.
PROGRAM
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- Zakupy dające prawo do odliczenia podatku naliczonego
- Negatywne przesłanki prawa do odliczenia
- Warunki i terminy odliczania podatku
- Zasady dokonywania korekt podatku naliczonego
a) faktura korygująca in plus
b) faktura korygująca in minus
- Wyłączenia z prawa do odliczenia podatku naliczonego.
- Częściowe odliczenia:
a) proporcja,
b) prewspółczynnik
- Korekty wstępnego odliczenia podatku naliczonego
- Zmiana sposobu przeznaczenia towaru a odliczenie podatku VAT
"
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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
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PROGRAM
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Cena bez abonamentu:
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest omówienie zagadnień związanych z wypłatą dywidendy w świetle przepisów ustawy o CIT oraz ustawy o PIT, z uwzględnieniem regulacji dotyczących spółek holdingowych, spółek komandytowych, przepisów w zakresie podatku u źródła oraz modelu estońskiego.
PROGRAM
I. Dywidendy w świetle ustawy o CIT – zasady opodatkowania i obowiązki sprawozdawcze
1. Informacje podstawowe – stawka podatku, moment opodatkowania, termin wpłaty podatku
2. Obowiązki sprawozdawcze po stronie płatnika – deklaracja CIT-6R/PIT-8AR
3. Obowiązki sprawozdawcze po stronie beneficjenta dywidendy - załącznik CIT-8/O do zeznania rocznego
II. Zwolnienie dywidend z opodatkowania na mocy art. 22 ust. 4 ustawy o CIT
1. Warunki zastosowania zwolnienia z opodatkowania
2. „Zwolnienie dywidendowe” a spółki komandytowe
3. Wypłata dywidendy do zagranicznych udziałowców w świetle rewolucyjnych zmian w podatku u źródła (mechanizm „pay and refund”)
III. Zasady opodatkowania dywidendy otrzymanej od spółki zagranicznej
1. Odliczenia od podatku przewidziane w art. 20 ust. 1 i 2 ustawy o CIT
2. Zwolnienie z podatku, o którym mowa w art. 20 ust. 3 ustawy o CIT
IV. Dywidendy uzyskiwane przez spółki holdingowe
1. Spółki holdingowe – definicja, warunki uznania danego podmiotu za spółkę holdingową
2. Spółka zależna i zagraniczna spółka zależna – definicje
3. Warunki zastosowania zwolnienia od podatku
V. Dywidenda w spółce komandytowej
1. Odliczenie przewidziane dla komplementariusza na gruncie ustawy PIT oraz CIT
2. Zwolnienie przewidziane dla komandytariusza na gruncie ustawy PIT oraz CIT
3. Zaliczka na poczet dywidendy – ograniczenia
4. Opodatkowanie zaliczki na poczet dywidendy w świetle najnowszego orzecznictwa oraz interpretacji organów podatkowych
VI. Dywidenda w modelu estońskim
1. Wypłata dywidendy – zasady opodatkowania w spółce w modelu estońskim
2. Odliczenia przewidziane dla wspólników w ustawie o PIT
3. Zaliczka na poczet dywidendy w modelu estońskim
4. Termin wpłaty podatku z tytułu dywidendy/zaliczki na poczet dywidendy
5. Obowiązki sprawozdawcze – ujęcie wypłaconej dywidendy w deklaracji CIT-8E
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
2 godziny 40 minut
Certyfikat:
TAK
Materiały:
Tak
"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest omówienie zagadnień związanych z wypłatą dywidendy w świetle przepisów ustawy o CIT oraz ustawy o PIT, z uwzględnieniem regulacji dotyczących spółek holdingowych, spółek komandytowych, przepisów w zakresie podatku u źródła oraz modelu estońskiego.
PROGRAM
I. Dywidendy w świetle ustawy o CIT – zasady opodatkowania i obowiązki sprawozdawcze
1. Informacje podstawowe – stawka podatku, moment opodatkowania, termin wpłaty podatku
2. Obowiązki sprawozdawcze po stronie płatnika – deklaracja CIT-6R/PIT-8AR
3. Obowiązki sprawozdawcze po stronie beneficjenta dywidendy - załącznik CIT-8/O do zeznania rocznego
II. Zwolnienie dywidend z opodatkowania na mocy art. 22 ust. 4 ustawy o CIT
1. Warunki zastosowania zwolnienia z opodatkowania
2. „Zwolnienie dywidendowe” a spółki komandytowe
3. Wypłata dywidendy do zagranicznych udziałowców w świetle rewolucyjnych zmian w podatku u źródła (mechanizm „pay and refund”)
III. Zasady opodatkowania dywidendy otrzymanej od spółki zagranicznej
1. Odliczenia od podatku przewidziane w art. 20 ust. 1 i 2 ustawy o CIT
2. Zwolnienie z podatku, o którym mowa w art. 20 ust. 3 ustawy o CIT
IV. Dywidendy uzyskiwane przez spółki holdingowe
1. Spółki holdingowe – definicja, warunki uznania danego podmiotu za spółkę holdingową
2. Spółka zależna i zagraniczna spółka zależna – definicje
3. Warunki zastosowania zwolnienia od podatku
V. Dywidenda w spółce komandytowej
1. Odliczenie przewidziane dla komplementariusza na gruncie ustawy PIT oraz CIT
2. Zwolnienie przewidziane dla komandytariusza na gruncie ustawy PIT oraz CIT
3. Zaliczka na poczet dywidendy – ograniczenia
4. Opodatkowanie zaliczki na poczet dywidendy w świetle najnowszego orzecznictwa oraz interpretacji organów podatkowych
VI. Dywidenda w modelu estońskim
1. Wypłata dywidendy – zasady opodatkowania w spółce w modelu estońskim
2. Odliczenia przewidziane dla wspólników w ustawie o PIT
3. Zaliczka na poczet dywidendy w modelu estońskim
4. Termin wpłaty podatku z tytułu dywidendy/zaliczki na poczet dywidendy
5. Obowiązki sprawozdawcze – ujęcie wypłaconej dywidendy w deklaracji CIT-8E
"
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Czas trwania:
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Materiały:
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["content"]=>
string(4886) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest kompleksowe problematyki VAT w branży hotelarskiej i turystycznej.
Szkolenie będzie obejmowało omówienie zagadnień w dwóch obszarach:
1. Wprowadzenia zmian w zakresie podatku od towarów i usług w roku 2023
oraz
2. Omówienie kluczowych zagadnień branżowych.
PROGRAM
I. Zmiany w VAT w roku 2023 mające wpływ na rozliczenia podatkowe firm z branży hotelarskiej i turystycznej.
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”.
m) Zmiany w zakresie WIS.
2. Grupa VAT
a) Definicja powiązań członków.
b) Zasady rozliczeń w ramach Grupy.
c) Przedstawiciel Grupy.
d) Elementy umowy w sprawie Grupy VAT.
e) Rejestracja i wyrejestrowanie Grupy.
f) Korzyści i potencjalne ryzyka związane z funkcjonowaniem Grupy VAT.
II. Wybrane zagadnienia branżowe w VAT:
1. Moment powstania obowiązku podatkowego w przypadku świadczenia usług noclegowych i turystycznych.
2. Opłaty rezerwacyjne, zaliczki i przedpłaty, a rozliczenie VAT.
3. Problematyka tzw. „niedojazdów” i anulowania rezerwacji z perspektywy VAT
4. Pojęcie usługi turystyki na gruncie VAT
5. Rozliczenia z pośrednikami w sprzedaży usług – rozliczanie z perspektywy VAT, problematyka importu usług
6. Fiskalizacja sprzedaży, faktury uproszczone, nowy JPK – problemy praktyczne dla hoteli i obiektów noclegowych.
7. Korekty faktur i sprzedaży fiskalnej w hotelach i obiektach noclegowych z uwzględnieniem pakietu SLIM VAT.
8. Stawki VAT w branży hotelarskiej i turystycznej – kiedy 8 % a kiedy 23 % / usługi dodatkowe w ramach usług noclegowych / turystycznych sprzedawane poza pakietami – jakie stawki VAT?
9. Zasady ustalania marży od usług turystycznych
10. Marża zerowa i marża ujemna
11. Usługi własne i usługi nabywane dla bezpośredniej korzyści turysty
12. Marża zerowa i marża ujemna
13. Świadczenia kompleksowe – organizacja eventów, pakiety wypoczynkowe, SPA, baseny, parkingi i inne świadczenia – jak rozliczać i dokumentować na gruncie VAT?
14. Świadczenia nieodpłatne – bony, vouchery, prezenty dla gości – rozliczenie na gruncie VAT.
15. Zasady odliczania VAT w branży hotelarskiej i turystycznej , w tym problematyka odliczania VAT od nabycia usług noclegowych.
16. Świadczenia na rzecz pracowników i współpracowników a rozliczenie VAT.
17. Kary umowne i odszkodowania, w tym „prezenty” dla gości – problemy praktyczne na gruncie VAT.
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
3 godziny 9 minut
Certyfikat:
TAK
Materiały:
Tak
"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest kompleksowe problematyki VAT w branży hotelarskiej i turystycznej.
Szkolenie będzie obejmowało omówienie zagadnień w dwóch obszarach:
1. Wprowadzenia zmian w zakresie podatku od towarów i usług w roku 2023
oraz
2. Omówienie kluczowych zagadnień branżowych.
PROGRAM
I. Zmiany w VAT w roku 2023 mające wpływ na rozliczenia podatkowe firm z branży hotelarskiej i turystycznej.
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”.
m) Zmiany w zakresie WIS.
2. Grupa VAT
a) Definicja powiązań członków.
b) Zasady rozliczeń w ramach Grupy.
c) Przedstawiciel Grupy.
d) Elementy umowy w sprawie Grupy VAT.
e) Rejestracja i wyrejestrowanie Grupy.
f) Korzyści i potencjalne ryzyka związane z funkcjonowaniem Grupy VAT.
II. Wybrane zagadnienia branżowe w VAT:
1. Moment powstania obowiązku podatkowego w przypadku świadczenia usług noclegowych i turystycznych.
2. Opłaty rezerwacyjne, zaliczki i przedpłaty, a rozliczenie VAT.
3. Problematyka tzw. „niedojazdów” i anulowania rezerwacji z perspektywy VAT
4. Pojęcie usługi turystyki na gruncie VAT
5. Rozliczenia z pośrednikami w sprzedaży usług – rozliczanie z perspektywy VAT, problematyka importu usług
6. Fiskalizacja sprzedaży, faktury uproszczone, nowy JPK – problemy praktyczne dla hoteli i obiektów noclegowych.
7. Korekty faktur i sprzedaży fiskalnej w hotelach i obiektach noclegowych z uwzględnieniem pakietu SLIM VAT.
8. Stawki VAT w branży hotelarskiej i turystycznej – kiedy 8 % a kiedy 23 % / usługi dodatkowe w ramach usług noclegowych / turystycznych sprzedawane poza pakietami – jakie stawki VAT?
9. Zasady ustalania marży od usług turystycznych
10. Marża zerowa i marża ujemna
11. Usługi własne i usługi nabywane dla bezpośredniej korzyści turysty
12. Marża zerowa i marża ujemna
13. Świadczenia kompleksowe – organizacja eventów, pakiety wypoczynkowe, SPA, baseny, parkingi i inne świadczenia – jak rozliczać i dokumentować na gruncie VAT?
14. Świadczenia nieodpłatne – bony, vouchery, prezenty dla gości – rozliczenie na gruncie VAT.
15. Zasady odliczania VAT w branży hotelarskiej i turystycznej , w tym problematyka odliczania VAT od nabycia usług noclegowych.
16. Świadczenia na rzecz pracowników i współpracowników a rozliczenie VAT.
17. Kary umowne i odszkodowania, w tym „prezenty” dla gości – problemy praktyczne na gruncie VAT.
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
3 godziny 9 minut
Certyfikat:
TAK
Materiały:
Tak
"
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["content"]=>
string(6033) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Stan epidemii został zniesiony w dniu 16 maja 2022 roku, jednocześnie został utrzymany i trwa nadal stan zagrożenia epidemicznego. Szkolenie ma na celu przedstawienie wybranych obowiązków z jakimi będą musieli poradzić sobie przedsiębiorcy po zniesieniu stanu zagrożenia epidemicznego. Podczas szkolenia omówione zostaną m.in. obowiązki przedsiębiorców w zakresie prawa pracy oraz prawa podatkowego. Na ten moment Ministerstwo Finansów niewiele mówi w zakresie planowanego zniesienia stanu zagrożenia epidemicznego, niemniej jednak możemy spodziewać się, że nastąpi to w okolicach maja – czerwca tego roku. W związku z powyższym warto już teraz dowiedzieć się co czeka spółki po zniesieniu stanu zagrożenia epidemicznego i jak się można na tą okoliczność przygotować.
PROGRAM
I. Stan zagrożenia epidemicznego – informacje ogólne
1. Stan zagrożenia epidemicznego, a stan epidemii?
2. Podstawy wprowadzenia i obowiązywania stanu zagrożenia epidemicznego.
3. Ograniczenia, zakazy i nakazy możliwe do wprowadzenia w stanie zagrożenia epidemicznego
II. Zniesienie stanu zagrożenia epidemicznego, a przepisy prawa pracy
1. Praca zdalna w okresie zagrożenia epidemicznego, a zmiany w prawie pracy
2. Możliwość wykorzystania zaległego urlopu wypoczynkowego
3. Ważność badań lekarskich
4. Szkolenia BHP
5. Odprawy i odszkodowania
6. ZFŚS
7. Zwolnienia podatkowe na świadczenia socjalne
8. Zakaz konkurencji
9. Orzeczenia o niepełnosprawności
10. Elastyczny czas pracy
11. Domniemanie doręczenia
12. Legalność pobytu i praca wykonywana przez cudzoziemców
III. Zniesienie stanu zagrożenia epidemicznego, a obowiązki podatkowe
1. MDR – zawieszenie terminów
2. Certyfikaty rezydencji
3. Biała Lista Podatników i złożenie zawiadomienia o dokonaniu zapłaty
4. Zniesienie opłaty prolongacyjnej
5. Kary umowne i odszkodowania powstałe wskutek zagrożenia epidemicznego
6. Termin wydawania interpretacji przez organy podatkowe
7. Uproszczenia w cenach transferowych
IV. Zniesienie stanu zagrożenia epidemicznego, a brak jawności rozpraw
V. Zniesienie stanu zagrożenia epidemicznego, a odpowiedzialność członków zarządu
1. Niewypłacalność spółki, jako podstawa złożenia wniosku o upadłość
2. Odpowiedzialność zarządu w przypadku zaniechania złożenia wniosku
3. Przepisy covidowe – zawieszenie odpowiedzialności członków zarządu za niezłożenie wniosku o upadłość
4. Konsekwencje przepisów i ich zniesienia dla spółki i członków zarządu
VI. Zniesienie stanu zagrożenia epidemicznego, pozostałe zmiany
1. Możliwość nałożenia obowiązków na jednostki samorządu terytorialnego
2. Udostępnianie danych lokalizacyjnych osób zarażonych COVID – 19
3. Wydawanie poleceń przez wojewodę
4. Podejmowanie uchwał przy wykorzystaniu środków komunikowania się na odległość
5. Ograniczenia w zakazie handlu w niedziele
6. Organizacje pozarządowe – regulacje dotyczące kadencji zarządów, podejmowanie uchwał w trybie obiegowym, spotkania online
7. Brak obowiązku uzyskiwania pozwolenia na użytkowanie
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
2 godziny 51 minut
Certyfikat:
TAK
Materiały:
Tak
"
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["content"]=>
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Stan epidemii został zniesiony w dniu 16 maja 2022 roku, jednocześnie został utrzymany i trwa nadal stan zagrożenia epidemicznego. Szkolenie ma na celu przedstawienie wybranych obowiązków z jakimi będą musieli poradzić sobie przedsiębiorcy po zniesieniu stanu zagrożenia epidemicznego. Podczas szkolenia omówione zostaną m.in. obowiązki przedsiębiorców w zakresie prawa pracy oraz prawa podatkowego. Na ten moment Ministerstwo Finansów niewiele mówi w zakresie planowanego zniesienia stanu zagrożenia epidemicznego, niemniej jednak możemy spodziewać się, że nastąpi to w okolicach maja – czerwca tego roku. W związku z powyższym warto już teraz dowiedzieć się co czeka spółki po zniesieniu stanu zagrożenia epidemicznego i jak się można na tą okoliczność przygotować.
PROGRAM
I. Stan zagrożenia epidemicznego – informacje ogólne
1. Stan zagrożenia epidemicznego, a stan epidemii?
2. Podstawy wprowadzenia i obowiązywania stanu zagrożenia epidemicznego.
3. Ograniczenia, zakazy i nakazy możliwe do wprowadzenia w stanie zagrożenia epidemicznego
II. Zniesienie stanu zagrożenia epidemicznego, a przepisy prawa pracy
1. Praca zdalna w okresie zagrożenia epidemicznego, a zmiany w prawie pracy
2. Możliwość wykorzystania zaległego urlopu wypoczynkowego
3. Ważność badań lekarskich
4. Szkolenia BHP
5. Odprawy i odszkodowania
6. ZFŚS
7. Zwolnienia podatkowe na świadczenia socjalne
8. Zakaz konkurencji
9. Orzeczenia o niepełnosprawności
10. Elastyczny czas pracy
11. Domniemanie doręczenia
12. Legalność pobytu i praca wykonywana przez cudzoziemców
III. Zniesienie stanu zagrożenia epidemicznego, a obowiązki podatkowe
1. MDR – zawieszenie terminów
2. Certyfikaty rezydencji
3. Biała Lista Podatników i złożenie zawiadomienia o dokonaniu zapłaty
4. Zniesienie opłaty prolongacyjnej
5. Kary umowne i odszkodowania powstałe wskutek zagrożenia epidemicznego
6. Termin wydawania interpretacji przez organy podatkowe
7. Uproszczenia w cenach transferowych
IV. Zniesienie stanu zagrożenia epidemicznego, a brak jawności rozpraw
V. Zniesienie stanu zagrożenia epidemicznego, a odpowiedzialność członków zarządu
1. Niewypłacalność spółki, jako podstawa złożenia wniosku o upadłość
2. Odpowiedzialność zarządu w przypadku zaniechania złożenia wniosku
3. Przepisy covidowe – zawieszenie odpowiedzialności członków zarządu za niezłożenie wniosku o upadłość
4. Konsekwencje przepisów i ich zniesienia dla spółki i członków zarządu
VI. Zniesienie stanu zagrożenia epidemicznego, pozostałe zmiany
1. Możliwość nałożenia obowiązków na jednostki samorządu terytorialnego
2. Udostępnianie danych lokalizacyjnych osób zarażonych COVID – 19
3. Wydawanie poleceń przez wojewodę
4. Podejmowanie uchwał przy wykorzystaniu środków komunikowania się na odległość
5. Ograniczenia w zakazie handlu w niedziele
6. Organizacje pozarządowe – regulacje dotyczące kadencji zarządów, podejmowanie uchwał w trybie obiegowym, spotkania online
7. Brak obowiązku uzyskiwania pozwolenia na użytkowanie
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
2 godziny 51 minut
Certyfikat:
TAK
Materiały:
Tak
"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem spotkania jest przedstawienie istoty ustalania podatku odroczonego w przypadku umów długoterminowych. Pokazany zostanie mechanizm ustalania odroczonego podatku dochodowego w tych usługach.
PROGRAM
1. Istota podatku odroczonego
2. Zasady ujmowania przychodów i kosztów związanych z usługami długoterminowymi w prawie podatkowym
3. Ujmowanie przychodów i kosztów w usługach długoterminowych w rachunkowości – najważniejsze zasady
4. Przykłady liczbowe dotyczące wyceny kontraktu z uwzględnieniem odroczonego podatku dochodowego – przykłady dotyczyć będą różnych metod i zmian na przestrzeni kilku okresów sprawozdawczych
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
4 godziny 36 minut
Certyfikat:
TAK
Materiały:
Tak
"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem spotkania jest przedstawienie istoty ustalania podatku odroczonego w przypadku umów długoterminowych. Pokazany zostanie mechanizm ustalania odroczonego podatku dochodowego w tych usługach.
PROGRAM
1. Istota podatku odroczonego
2. Zasady ujmowania przychodów i kosztów związanych z usługami długoterminowymi w prawie podatkowym
3. Ujmowanie przychodów i kosztów w usługach długoterminowych w rachunkowości – najważniejsze zasady
4. Przykłady liczbowe dotyczące wyceny kontraktu z uwzględnieniem odroczonego podatku dochodowego – przykłady dotyczyć będą różnych metod i zmian na przestrzeni kilku okresów sprawozdawczych
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
4 godziny 36 minut
Certyfikat:
TAK
Materiały:
Tak
"
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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(24)
["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
