🔥 Pobierz aplikację Akademii LTCA 🔥 Wybierz:
Szkolenia nagrania
Podatki, prawo i rachunkowość
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CEL SZKOLENIA
Celem spotkania jest przedstawienie głównych bolączek polskich podatników, zarówno w aspekcie produkcji prawa podatkowego, jak i jego interpretacji.
Zarówno organy podatkowe jak i sądy administracyjne zajmują niekiedy stanowiska, które wydają się być sprzeczne nie tylko z samymi przepisami, ale i logiką oraz zdrowym rozsądkiem.
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1. Gzie tkwią główne problemy polskiego systemu podatkowego?
2. Co się dzieje z interpretacjami podatkowymi?
3. Gdzie podziała się zasada rozstrzygania wątpliwości na korzyść podatników?
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5. Dlaczego organy i sady nie zawsze wykazują się zdrowym rozsądkiem?
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7. Dziwne interpretacje i wyroki z zakresu CIT
8. Dziwne interpretacje i wyroki z zakresu VAT
9. Inne ciekawostki z praktyki organów podatkowych i sądów administracyjnych
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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
CEL SZKOLENIA
Celem spotkania jest przedstawienie głównych bolączek polskich podatników, zarówno w aspekcie produkcji prawa podatkowego, jak i jego interpretacji.
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2. Co się dzieje z interpretacjami podatkowymi?
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5. Dlaczego organy i sady nie zawsze wykazują się zdrowym rozsądkiem?
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"
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Materiały:
Tak
"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem niniejszego szkolenia jest praktyczne przybliżenie kluczowych aspektów związanych z odczytywaniem ze zrozumieniem aktów prawnych i postanowień umów wraz ze wskazówkami odnośnie poprawnego formułowania postanowień kontraktowych.
PROGRAM
I. Odczytywanie treści aktów prawnych
1. Wprowadzenie do języka ustaw.
2. Język prany a język prawniczy (kontrkatowy).
3. Dekodowanie aktów prawnych z zastosowaniem zasad logiki.
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1. Budowa kontraktów.
2. Zasady odczytywania postanowień kontraktowych.
3. Uzupełniające metody wykładni postanowień umów.
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2. Poprawna budowa (systemowa) postanowień kontraktowych.
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"
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Cena bez abonamentu:
199 PLN
Czas trwania:
3 godziny 3 minuty
Certyfikat:
TAK
Materiały:
Tak
"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem niniejszego szkolenia jest praktyczne przybliżenie kluczowych aspektów związanych z odczytywaniem ze zrozumieniem aktów prawnych i postanowień umów wraz ze wskazówkami odnośnie poprawnego formułowania postanowień kontraktowych.
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3. Uzupełniające metody wykładni postanowień umów.
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"
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Cena bez abonamentu:
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TAK
Materiały:
Tak
"
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string(41) "CIT w branży hotelarskiej i turystycznej"
["content"]=>
string(5360) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest kompleksowe omówienie rozliczenia CIT w branży hotelarskiej i turystycznej. Szkolenie obejmuje wyłącznie zagadnienia branżowe, które zostały wybrane na bazie naszej wieloletniej praktyki w obsłudze podatkowej firm z branży hotelarskiej i turystycznej. Nasi eksperci skupiają się na poszczególnych zagadnieniach, omawiając regulacje ustawowe oraz najnowsze interpretacje organów podatkowych i orzeczenia sądów administracyjnych. W zakresie CIT, w kompleksowy sposób omówione zostaną zagadnienia dotyczące daty powstania przychodu podatkowego, jak również rozliczania kosztów charakterystycznych dla branży. Grupa docelowa: dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu oraz inne osoby zajmujące się podatkami w danej organizacji.
PROGRAM
1) Przychody podatkowe charakterystyczne w branży hotelarskiej z uwzględnieniem ujęcia przychodu w czasie:
– usługi hotelarskie,
– opłaty za rezygnację z usługi hotelarskiej (z tzw. „niedojazdów”),
– kompleksowa usługa hotelarska,
– organizacja szkoleń i konferencji a moment powstania przychodu,
– wynajem sal konferencyjnych i innych pomieszczeń,
– usługi restauracyjne, sprzedaż towarów z minibaru, usługi pralnicze,
– usługi związane z organizacją czasu wolnego np. wycieczki,
– wynajem powierzchni na sklepy, spa, siłownie, usługi rekreacyjne itp.,
– usługi rekreacyjne i inne, np. basen, siłownia, aerobik, dyskoteki, SPA, pralnia, wynajem samochodów itp.,
– usługi serwisowe (tipy).
2) Przychody z tytułu świadczenia usług turystyki.
3) Zaliczki na poczet usługi hotelarskiej / turystycznej (opłaty rezerwacyjne zwrotne i bezzwrotne), a przychody podatkowe. Czy całkowita zapłata za nocleg przed wykonaniem usługi powoduje powstanie przychodu?
4) Sprzedaż voucherów / bonów a data powstania przychodu podatkowego
5) Przychody z tytułu usług marketingowych – usługi ekspozycji towarów i inne usługi marketingowe
6) Podatek od przychodów z budynków (podatek minimalny) w branży hotelarskiej – zasady obliczania i ujęcia w zeznaniu podatkowym, ustalenie podstawy opodatkowania, ustalenie części wspólnych itd. Czy spółki z branży hotelarskiej są zobowiązane do zapłaty podatku? Analiza najnowszego orzecznictwa
7) Kary umowne i odszkodowania, w tym związane ze zniszczeniami a przychody podatkowe
8) Rabaty posprzedażowe – data korekty przychodu podatkowego
9) Koszty uzyskania przychodów w branży hotelarskiej i turystycznej – uwagi ogólne. Podział na koszty bezpośrednie, koszty pośrednie i inne. Omówienie przepisów ustawy o CIT istotnych dla rozliczenia kosztów w czasie
10) Koszty uzyskania przychodów w branży hotelarskiej i turystycznej:
– zużycie materiałów (porcelana, szkło, bielizna, szlafroki, paliwo do ogrzewania, druczki, żarówki, woda, materiały eksploatacyjne jak czapki dla kucharzy, łyżeczki plastikowe, chemia basenowa, prasa, odzież służbowa, BHP i robocza);
– energia elektryczna, woda ciepła zimna, gaz, ścieki;
– usługi ochrony;
– usługi pralnicze;
– usługi sprzątania na zlecenie;
– usługi obsługi w gastronomii;
– obsługa techniczna (bieżące naprawy, remonty, serwisy);
– usługi reklamy;
– koszty wynajmu miejsc parkingowych dla gości;
– koszty wynajmu sprzętu audiowizualnego oraz koszty płatnej telewizji pay tv;
– koszty wywozu śmieci, odpadów;
– usługi konwojowania pieniędzy;
– podatek od nieruchomości;
– opłaty licencyjne (franczyzowe);
– usługi pośrednictwa sprzedaży / rezerwacyjne (typu Booking.com);
– opłaty licencyjne na odtwarzanie muzyki / TV;
11) Remont a ulepszenie obiektów hotelarskich – rozliczenie kosztów
12) Niedobory inwentaryzacyjne a koszty podatkowe
13) Koszty pracownicze w branży hotelarskiej i turystycznej PIT/CIT – wyżywienie, noclegi, parkingi, przekazanie odzieży roboczej, ekwiwalent za pranie, itp.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(761) "
Cena bez abonamentu:
199 PLN
Czas trwania:
2 godzina 45 minuty
Certyfikat:
TAK
Materiały:
Tak
"
}
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["content"]=>
string(5360) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest kompleksowe omówienie rozliczenia CIT w branży hotelarskiej i turystycznej. Szkolenie obejmuje wyłącznie zagadnienia branżowe, które zostały wybrane na bazie naszej wieloletniej praktyki w obsłudze podatkowej firm z branży hotelarskiej i turystycznej. Nasi eksperci skupiają się na poszczególnych zagadnieniach, omawiając regulacje ustawowe oraz najnowsze interpretacje organów podatkowych i orzeczenia sądów administracyjnych. W zakresie CIT, w kompleksowy sposób omówione zostaną zagadnienia dotyczące daty powstania przychodu podatkowego, jak również rozliczania kosztów charakterystycznych dla branży. Grupa docelowa: dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu oraz inne osoby zajmujące się podatkami w danej organizacji.
PROGRAM
1) Przychody podatkowe charakterystyczne w branży hotelarskiej z uwzględnieniem ujęcia przychodu w czasie:
– usługi hotelarskie,
– opłaty za rezygnację z usługi hotelarskiej (z tzw. „niedojazdów”),
– kompleksowa usługa hotelarska,
– organizacja szkoleń i konferencji a moment powstania przychodu,
– wynajem sal konferencyjnych i innych pomieszczeń,
– usługi restauracyjne, sprzedaż towarów z minibaru, usługi pralnicze,
– usługi związane z organizacją czasu wolnego np. wycieczki,
– wynajem powierzchni na sklepy, spa, siłownie, usługi rekreacyjne itp.,
– usługi rekreacyjne i inne, np. basen, siłownia, aerobik, dyskoteki, SPA, pralnia, wynajem samochodów itp.,
– usługi serwisowe (tipy).
2) Przychody z tytułu świadczenia usług turystyki.
3) Zaliczki na poczet usługi hotelarskiej / turystycznej (opłaty rezerwacyjne zwrotne i bezzwrotne), a przychody podatkowe. Czy całkowita zapłata za nocleg przed wykonaniem usługi powoduje powstanie przychodu?
4) Sprzedaż voucherów / bonów a data powstania przychodu podatkowego
5) Przychody z tytułu usług marketingowych – usługi ekspozycji towarów i inne usługi marketingowe
6) Podatek od przychodów z budynków (podatek minimalny) w branży hotelarskiej – zasady obliczania i ujęcia w zeznaniu podatkowym, ustalenie podstawy opodatkowania, ustalenie części wspólnych itd. Czy spółki z branży hotelarskiej są zobowiązane do zapłaty podatku? Analiza najnowszego orzecznictwa
7) Kary umowne i odszkodowania, w tym związane ze zniszczeniami a przychody podatkowe
8) Rabaty posprzedażowe – data korekty przychodu podatkowego
9) Koszty uzyskania przychodów w branży hotelarskiej i turystycznej – uwagi ogólne. Podział na koszty bezpośrednie, koszty pośrednie i inne. Omówienie przepisów ustawy o CIT istotnych dla rozliczenia kosztów w czasie
10) Koszty uzyskania przychodów w branży hotelarskiej i turystycznej:
– zużycie materiałów (porcelana, szkło, bielizna, szlafroki, paliwo do ogrzewania, druczki, żarówki, woda, materiały eksploatacyjne jak czapki dla kucharzy, łyżeczki plastikowe, chemia basenowa, prasa, odzież służbowa, BHP i robocza);
– energia elektryczna, woda ciepła zimna, gaz, ścieki;
– usługi ochrony;
– usługi pralnicze;
– usługi sprzątania na zlecenie;
– usługi obsługi w gastronomii;
– obsługa techniczna (bieżące naprawy, remonty, serwisy);
– usługi reklamy;
– koszty wynajmu miejsc parkingowych dla gości;
– koszty wynajmu sprzętu audiowizualnego oraz koszty płatnej telewizji pay tv;
– koszty wywozu śmieci, odpadów;
– usługi konwojowania pieniędzy;
– podatek od nieruchomości;
– opłaty licencyjne (franczyzowe);
– usługi pośrednictwa sprzedaży / rezerwacyjne (typu Booking.com);
– opłaty licencyjne na odtwarzanie muzyki / TV;
11) Remont a ulepszenie obiektów hotelarskich – rozliczenie kosztów
12) Niedobory inwentaryzacyjne a koszty podatkowe
13) Koszty pracownicze w branży hotelarskiej i turystycznej PIT/CIT – wyżywienie, noclegi, parkingi, przekazanie odzieży roboczej, ekwiwalent za pranie, itp.
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
2 godzina 45 minuty
Certyfikat:
TAK
Materiały:
Tak
"
}
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest kompleksowe omówienie tematyki związanej z powstawaniem obowiązku podatkowego na gruncie ustawy o VAT. Zagadnienie to omówione zostanie z uwzględnieniem wybranych przykładów praktycznych oraz najczęściej występujących zagadnień budzących wątpliwości przedsiębiorców.
PROGRAM
I. Pojęcie momentu powstania obowiązku podatkowego
II. Zasada ogólna powstawania obowiązku podatkowego
III. Moment powstania obowiązku podatkowego przy dostawie towarów, w tym m.in.
1. warunki dostawy towarów i ich wpływ na obowiązek podatkowy
2. dostawa nieruchomości,
3,. dostawa towarów o charakterze ciągłym
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1. usługi ciągłe,
2. usługi budowlane,
3. dostawa z montażem,
4. usługi finansowe,
V. Wyjątek związany z wcześniejszym rozpoznaniem momentu podatkowego (zaliczki)
VI. Regulacje szczególne, gdy decyduje data zapłaty lub data wystawienia faktury
VII. Moment podatkowy świadczeń refakturowanych
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
2 godziny 42 minuty
Certyfikat:
TAK
Materiały:
Tak
"
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FRAGMENT SZKOLENIA
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PROGRAM
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1. warunki dostawy towarów i ich wpływ na obowiązek podatkowy
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1. usługi ciągłe,
2. usługi budowlane,
3. dostawa z montażem,
4. usługi finansowe,
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"
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Cena bez abonamentu:
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Czas trwania:
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TAK
Materiały:
Tak
"
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"
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"
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["name"]=>
string(49) "VAT w branży TSL – tylko zagadnienia branżowe"
["content"]=>
string(2349) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest kompleksowe problematyki podatków VAT w branży TSL. Szkolenie będzie obejmowało omówienie kluczowych zagadnień branżowych. Nasi eksperci skupiają się na poszczególnych zagadnieniach, omawiając regulacje ustawowe oraz najnowsze interpretacje organów podatkowych i orzeczenia sądów administracyjnych.
PROGRAM
1. Założenia projektu „SLIM VAT 3”
2. Grupy VAT
3. Zmiany wynikające z pakietu „SLIM VAT 2”
4. Wprowadzenie pakietu „SLIM VAT 1” – w szczególności z miana zasad dokonywania korekt „in plus” oraz „in minus”
5. Krajowy System e-Faktur
6. Wybrane zagadnienia branżowe w VAT:
a. Moment powstania obowiązku podatkowego – usługi jednostkowe, ciągłe, rozliczane okresowo.
b. Wykonanie usługi transportowej, spedycyjnej i logistycznej – jak ustalić właściwą datę.
c. Ustalanie właściwego kursu dla obliczenia podstawy opodatkowania oraz kwoty podatku.
d. Świadczenia kompleksowe w VAT – co z kosztami transportu?
e. Miejsce opodatkowania usług TSL:
f. Usługi świadczone na rzecz konsumentów a usługi B2B.
g. Miejsce opodatkowani usług transportu międzynarodowego.
h. Szczegółowy przegląd zasad opodatkowania transportu krajowego, międzynarodowego i tranzytu na gruncie VAT
i. Stawka 0% VAT – warunki zastosowania
j. Prawo do odliczenia podatku naliczonego – zasady, terminy.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(761) "
Cena bez abonamentu:
199 PLN
Czas trwania:
3 godzina 55 minuty
Certyfikat:
TAK
Materiały:
Tak
"
}
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array(7) {
["id"]=>
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["product_id"]=>
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["locale"]=>
string(2) "pl"
["name"]=>
string(49) "VAT w branży TSL – tylko zagadnienia branżowe"
["content"]=>
string(2349) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest kompleksowe problematyki podatków VAT w branży TSL. Szkolenie będzie obejmowało omówienie kluczowych zagadnień branżowych. Nasi eksperci skupiają się na poszczególnych zagadnieniach, omawiając regulacje ustawowe oraz najnowsze interpretacje organów podatkowych i orzeczenia sądów administracyjnych.
PROGRAM
1. Założenia projektu „SLIM VAT 3”
2. Grupy VAT
3. Zmiany wynikające z pakietu „SLIM VAT 2”
4. Wprowadzenie pakietu „SLIM VAT 1” – w szczególności z miana zasad dokonywania korekt „in plus” oraz „in minus”
5. Krajowy System e-Faktur
6. Wybrane zagadnienia branżowe w VAT:
a. Moment powstania obowiązku podatkowego – usługi jednostkowe, ciągłe, rozliczane okresowo.
b. Wykonanie usługi transportowej, spedycyjnej i logistycznej – jak ustalić właściwą datę.
c. Ustalanie właściwego kursu dla obliczenia podstawy opodatkowania oraz kwoty podatku.
d. Świadczenia kompleksowe w VAT – co z kosztami transportu?
e. Miejsce opodatkowania usług TSL:
f. Usługi świadczone na rzecz konsumentów a usługi B2B.
g. Miejsce opodatkowani usług transportu międzynarodowego.
h. Szczegółowy przegląd zasad opodatkowania transportu krajowego, międzynarodowego i tranzytu na gruncie VAT
i. Stawka 0% VAT – warunki zastosowania
j. Prawo do odliczenia podatku naliczonego – zasady, terminy.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(761) "
Cena bez abonamentu:
199 PLN
Czas trwania:
3 godzina 55 minuty
Certyfikat:
TAK
Materiały:
Tak
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}
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array(33) {
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NULL
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NULL
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string(699) "Urszula Zielińska jest doradcą podatkowym. Ukończyła prawo na Uniwersytecie Szczecińskim. Doświadczenie zawodowe zdobywała od 2011 roku w polskiej kancelarii doradztwa podatkowego, w której zajmowała się zagadnieniami z zakresu bieżącego doradztwa podatkowego oraz postępowań podatkowych i sądowo-administracyjnych. Specjalizuje się w podatkach CIT i VAT oraz w podatku od nieruchomości. Doradzała firmom z branży nieruchomościowej, IT oraz licznym spółkom komunalnym i jednostkom samorządu terytorialnego. Reprezentowała klientów w toku postępowań podatkowych oraz postępowań przed sądami administracyjnymi i Naczelnym Sądem Administracyjnym.
"
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NULL
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NULL
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NULL
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NULL
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NULL
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NULL
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NULL
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int(1237)
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}
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["metaTable":protected]=>
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array(0) {
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array(0) {
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["rememberTokenName":protected]=>
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string(9) "last_name"
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array(5) {
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string(2) "id"
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array(1) {
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["name"]=>
string(84) "Częściowe odliczenia podatku VAT z uwzględnieniem regulacji dotyczących Grup VAT"
["content"]=>
string(7862) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przybliżenie podstawowych pojęć związanych z odliczeniami częściowymi podatku naliczonego, tj. strukturą sprzedaży i prewspółczynnikiem. Szkolenie stanowić będzie również omówienie zasad stosowania odliczeń częściowych w Grupach VAT.
PROGRAM
I. Pojęcie odliczeń częściowych
II. Odliczanie VAT strukturą – aspekty praktyczne z uwzględnieniem aktualnego orzecznictwa:
1. kiedy stosować proporcję,
2. zasady kwalifikacji kosztów,
3. metodologia określania współczynnika proporcji,
4. przykłady stosowania współczynnika proporcji,
III. Odliczanie VAT prewspółczynnikiem – aspekty praktyczne z uwzględnieniem aktualnego orzecznictwa:
1. kiedy stosować preproporcję ,
2. zasady kwalifikacji kosztów,
3. metodologia określania współczynnika preproporcji,
4. przykłady stosowania współczynnika preproporcji,
IV. Zasady stosowania prewspółczynnika i współczynnika na poziomie Grupy VAT
1. Stosowanie prewspółczynnika i współczynnika przez Grupę
2. Stosowanie prewspółczynnika i współczynnika przez poszczególnych członków Grupy,
3. Korzyści związane z funkcjonowaniem w ramach Grupy VAT na gruncie odliczeń
V. Pozostałe zagadnienia związane z odliczaniem VAT i zmianą prawa do odliczenia:
1. zaniechanie inwestycji – kwestia rozliczenia VAT naliczonego,
2. zakończenie działalności gospodarczej – rozliczenie VAT.
V. Korekty roczne, 5-letnie i 10-letnie
"
["description"]=>
string(272) "Celem szkolenia jest przybliżenie podstawowych pojęć związanych z odliczeniami częściowymi podatku naliczonego, tj. strukturą sprzedaży i prewspółczynnikiem. Szkolenie stanowić będzie również omówienie zasad stosowania odliczeń częściowych w Grupach VAT."
["additional_info"]=>
string(756) "
Cena bez abonamentu:
0 PLN
Czas trwania:
3 godzin 0 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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["content"]=>
string(7862) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przybliżenie podstawowych pojęć związanych z odliczeniami częściowymi podatku naliczonego, tj. strukturą sprzedaży i prewspółczynnikiem. Szkolenie stanowić będzie również omówienie zasad stosowania odliczeń częściowych w Grupach VAT.
PROGRAM
I. Pojęcie odliczeń częściowych
II. Odliczanie VAT strukturą – aspekty praktyczne z uwzględnieniem aktualnego orzecznictwa:
1. kiedy stosować proporcję,
2. zasady kwalifikacji kosztów,
3. metodologia określania współczynnika proporcji,
4. przykłady stosowania współczynnika proporcji,
III. Odliczanie VAT prewspółczynnikiem – aspekty praktyczne z uwzględnieniem aktualnego orzecznictwa:
1. kiedy stosować preproporcję ,
2. zasady kwalifikacji kosztów,
3. metodologia określania współczynnika preproporcji,
4. przykłady stosowania współczynnika preproporcji,
IV. Zasady stosowania prewspółczynnika i współczynnika na poziomie Grupy VAT
1. Stosowanie prewspółczynnika i współczynnika przez Grupę
2. Stosowanie prewspółczynnika i współczynnika przez poszczególnych członków Grupy,
3. Korzyści związane z funkcjonowaniem w ramach Grupy VAT na gruncie odliczeń
V. Pozostałe zagadnienia związane z odliczaniem VAT i zmianą prawa do odliczenia:
1. zaniechanie inwestycji – kwestia rozliczenia VAT naliczonego,
2. zakończenie działalności gospodarczej – rozliczenie VAT.
V. Korekty roczne, 5-letnie i 10-letnie
"
["description"]=>
string(272) "Celem szkolenia jest przybliżenie podstawowych pojęć związanych z odliczeniami częściowymi podatku naliczonego, tj. strukturą sprzedaży i prewspółczynnikiem. Szkolenie stanowić będzie również omówienie zasad stosowania odliczeń częściowych w Grupach VAT."
["additional_info"]=>
string(756) "
Cena bez abonamentu:
0 PLN
Czas trwania:
3 godzin 0 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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[6]=>
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["keyType":protected]=>
string(3) "int"
["incrementing"]=>
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}
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int(15)
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["escapeWhenCastingToString":protected]=>
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["attributes":protected]=>
array(28) {
["id"]=>
int(1265)
["slug"]=>
string(52) "cit-w-branzy-tsl-tylko-zagadnienia-branzowe-27042023"
["price"]=>
string(3) "199"
["tax_id"]=>
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["type"]=>
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["deleted_at"]=>
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["created_at"]=>
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["subscription_id"]=>
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["room_id"]=>
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["promotional_price_ends_at"]=>
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["starts_at"]=>
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["finish_at"]=>
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["limit_of_participants"]=>
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["subscription_price"]=>
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["external_link"]=>
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["related_subscription_id"]=>
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["statute"]=>
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["require_admin_confirmation"]=>
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["content"]=>
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest kompleksowe omówienie rozliczenia CIT w branży TSL (transport, spedycja, logistyka). Szkolenie obejmuje wyłącznie zagadnienia branżowe, które zostały wybrane na bazie naszej wieloletniej praktyki w obsłudze podatkowej firm z branży TSL.
Nasi eksperci skupiają się na poszczególnych zagadnieniach, omawiając regulacje ustawowe oraz najnowsze interpretacje organów podatkowych i orzeczenia sądów administracyjnych.
W zakresie CIT, w kompleksowy sposób omówione zostaną zagadnienia dotyczące daty powstania przychodu podatkowego, jak również rozliczania kosztów charakterystycznych dla branży. Omówione również zostaną zagadnienia dotyczące m.in. usług kompleksowych, kar umownych i odszkodowań, czy też podróży służbowych.
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:
1) Przychody podatkowe charakterystyczne dla branży TSL: usługi transportowe, spedycyjne, logistyczne i magazynowe – wykonanie usługi oraz częściowe wykonanie usługi (określenie momentu rozpoznania przychodu).
2) Usługi transportu, spedycji i logistyki rozliczane w okresach rozliczeniowych.
3) Zaliczki, przedpłaty a przychody podatkowe.
4) Usługi kompleksowe w branży TSL – moment powstania przychodu.
5) Kary umowne i odszkodowania (otrzymane i zapłacone) w branży TSL: kary z tytułu wadliwej oraz nieterminowej realizacji usług, kary za zagubienie / uszkodzenie ładunku, kary za przestój oraz inne rodzaje kar i opłat – przegląd najnowszych interpretacji i orzecznictwa. Czy zawsze otrzymane kara / odszkodowanie powoduje powstanie przychodu podatkowego?
6) Rabaty potransakcyjne – data korekty przychodu i kosztu podatkowego.
7) Koszty uzyskania przychodów w branży TSL – uwagi ogólne. Podział na koszty bezpośrednie, koszty pośrednie i inne. Omówienie przepisów ustawy o CIT istotnych dla rozliczenia kosztów w czasie.
8) Koszty uzyskania przychodów w branży TSL – koszty charakterystyczne dla branży: koszty podwykonawców usług transportowych, licencje na wykonywanie usług transportowych, opłaty drogowe, opłaty administracyjne i inne.
9) Niedobory inwentaryzacyjne przy usługach magazynowania – koszty uzyskania przychodów.
10) Koszty i świadczenia na rzecz pracowników i współpracowników w branży TSL na gruncie CIT i PIT (wynagrodzenia i składki, imprezy integracyjne i jubileuszowe, szkolenia, ubezpieczenia dodatkowe, nagrody).
11) Podróże służbowe, w tym podróże służbowe kierowców – kluczowe problemy praktyczne związane z rozliczaniem podróży służbowych na gruncie CIT i PIT.
12) Podatek u źródła w branży TSL: środki transportu wynajmowane (leasingowane), usługi transportu lotniczego i morskiego – omówienie praktycznych aspektów rozliczenia z uwzględnieniem planowanych zmian.
"
["description"]=>
string(0) ""
["additional_info"]=>
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Cena bez abonamentu:
199 PLN
Czas trwania:
5 godzin 0 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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["content"]=>
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest kompleksowe omówienie rozliczenia CIT w branży TSL (transport, spedycja, logistyka). Szkolenie obejmuje wyłącznie zagadnienia branżowe, które zostały wybrane na bazie naszej wieloletniej praktyki w obsłudze podatkowej firm z branży TSL.
Nasi eksperci skupiają się na poszczególnych zagadnieniach, omawiając regulacje ustawowe oraz najnowsze interpretacje organów podatkowych i orzeczenia sądów administracyjnych.
W zakresie CIT, w kompleksowy sposób omówione zostaną zagadnienia dotyczące daty powstania przychodu podatkowego, jak również rozliczania kosztów charakterystycznych dla branży. Omówione również zostaną zagadnienia dotyczące m.in. usług kompleksowych, kar umownych i odszkodowań, czy też podróży służbowych.
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:
1) Przychody podatkowe charakterystyczne dla branży TSL: usługi transportowe, spedycyjne, logistyczne i magazynowe – wykonanie usługi oraz częściowe wykonanie usługi (określenie momentu rozpoznania przychodu).
2) Usługi transportu, spedycji i logistyki rozliczane w okresach rozliczeniowych.
3) Zaliczki, przedpłaty a przychody podatkowe.
4) Usługi kompleksowe w branży TSL – moment powstania przychodu.
5) Kary umowne i odszkodowania (otrzymane i zapłacone) w branży TSL: kary z tytułu wadliwej oraz nieterminowej realizacji usług, kary za zagubienie / uszkodzenie ładunku, kary za przestój oraz inne rodzaje kar i opłat – przegląd najnowszych interpretacji i orzecznictwa. Czy zawsze otrzymane kara / odszkodowanie powoduje powstanie przychodu podatkowego?
6) Rabaty potransakcyjne – data korekty przychodu i kosztu podatkowego.
7) Koszty uzyskania przychodów w branży TSL – uwagi ogólne. Podział na koszty bezpośrednie, koszty pośrednie i inne. Omówienie przepisów ustawy o CIT istotnych dla rozliczenia kosztów w czasie.
8) Koszty uzyskania przychodów w branży TSL – koszty charakterystyczne dla branży: koszty podwykonawców usług transportowych, licencje na wykonywanie usług transportowych, opłaty drogowe, opłaty administracyjne i inne.
9) Niedobory inwentaryzacyjne przy usługach magazynowania – koszty uzyskania przychodów.
10) Koszty i świadczenia na rzecz pracowników i współpracowników w branży TSL na gruncie CIT i PIT (wynagrodzenia i składki, imprezy integracyjne i jubileuszowe, szkolenia, ubezpieczenia dodatkowe, nagrody).
11) Podróże służbowe, w tym podróże służbowe kierowców – kluczowe problemy praktyczne związane z rozliczaniem podróży służbowych na gruncie CIT i PIT.
12) Podatek u źródła w branży TSL: środki transportu wynajmowane (leasingowane), usługi transportu lotniczego i morskiego – omówienie praktycznych aspektów rozliczenia z uwzględnieniem planowanych zmian.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(758) "
Cena bez abonamentu:
199 PLN
Czas trwania:
5 godzin 0 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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array(0) {
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["pivotParent"]=>
object(App\Models\Product)#2945 (46) {
["connection":protected]=>
NULL
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string(8) "products"
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string(2) "id"
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string(3) "int"
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array(3) {
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int(15)
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array(11) {
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string(33) "SCTeam\Products\Enums\ProductType"
["promotional_price_starts_at"]=>
string(8) "datetime"
["promotional_price_ends_at"]=>
string(8) "datetime"
["starts_at"]=>
string(8) "datetime"
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string(8) "datetime"
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NULL
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array(3) {
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string(9) "image_url"
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string(3) "url"
[2]=>
string(12) "legal_status"
}
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array(0) {
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array(3) {
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string(16) "createdWithMetas"
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string(16) "updatedWithMetas"
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string(14) "savedWithMetas"
}
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array(0) {
}
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array(0) {
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array(1) {
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string(2) "id"
}
["__metaData":protected]=>
NULL
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["revisionPresenter":protected]=>
string(44) "SCTeam\Products\Presenters\Revisions\Product"
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string(32) "clickMeetingConference.starts_at"
}
["metaTable":protected]=>
string(13) "products_meta"
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bool(false)
["defaultLocale":protected]=>
NULL
["mediaConversions"]=>
array(0) {
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array(0) {
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array(0) {
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["scoutMetadata":protected]=>
array(0) {
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}
["foreignKey":protected]=>
string(10) "product_id"
["relatedKey":protected]=>
string(9) "author_id"
}
}
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array(0) {
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array(0) {
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array(0) {
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array(0) {
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["rememberTokenName":protected]=>
string(14) "remember_token"
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string(10) "first_name"
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string(11) "facebook_id"
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string(9) "google_id"
}
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string(2) "id"
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string(10) "created_at"
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NULL
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NULL
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object(Illuminate\Database\Eloquent\Collection)#2887 (2) {
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array(1) {
[0]=>
object(SCTeam\Products\Models\ProductTranslation)#2830 (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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string(3) "int"
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int(1263)
["product_id"]=>
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["name"]=>
string(42) "Podatkowe aspekty obrotu nieruchomościami"
["content"]=>
string(10246) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przedstawienie skutków podatkowych związanych z transakcjami, których przedmiotem są nieruchomości.
Podczas szkolenia omówione zostaną zasady opodatkowania transakcji takich jak m.in:
• Sprzedaż i zakup nieruchomości
• Wynajem i dzierżawa nieruchomości
• Zamiana nieruchomości
• Tzw. „flipy”
W ramach szkolenia, skupimy się przede wszystkim na podatkach dochodowych i podatku VAT, niemniej omówione zostaną również konsekwencje na gruncie m.in. podatku od nieruchomości oraz podatku od czynności cywilnoprawnych.
Skutku podatkowe zostaną przedstawione zarówno z perspektywy przedsiębiorców, jak i osób fizycznych nieprowadzących działalności gospodarczej.
PROGRAM
1. Sprzedaż i zakup nieruchomości
PIT:
• Sprzedaż nieruchomości – prywatnie, czy w ramach działalności?
• Kiedy zakup i sprzedaż nieruchomościami mogą przesądzać o prowadzonej działalności gospodarczej?
• Kiedy rozpoznamy przychód i jak należy go zakwalifikować
• Przesłanki zwolnienia od opodatkowania: sprzedaż po 5 latach
• Sprzedaż przed upływem okresu 5 lat a cele mieszkaniowe – wątpliwości interpretacyjne i przegląd stanowisk praktycznych
• Sposób obliczenia dochodu podlegającego opodatkowaniu
• Jakie koszty możemy brać pod uwagę przy obliczaniu dochodu
• Koszty uzyskania przychodu: wydatki transakcyjne, remonty, modernizacje – jak rozliczyć?
CIT:
• Przychód i koszty i jego uzyskania z tytułu sprzedaży nieruchomości
• Nieruchomość jako środek trwały
ZMIANY 2023:
Zakaz amortyzacji nieruchomości mieszkalnych – wybrane problemy w 2023 r.
VAT:
• Definicja podatnika a obrót nieruchomościami
• Dostawa nieruchomości zasady opodatkowania (grunty, budynki, budowle, obiekty budowlane i prawa do lokalu)
• Zwolnienie z opodatkowania – kiedy dobrowolne, a kiedy obowiązkowe – problemy praktyczne związane z pierwszym zasiedleniem i nie tylko
• Kiedy zastosujemy stawkę 23 % a kiedy 8 % (znaczenie Polskiej Klasyfikacji Obiektów Budowlanych) – co z garażami i obiektami infrastruktury?
• Zasady odliczenia VAT naliczonego przy nabyciu nieruchomości oraz ponoszeniu nakładów na remont lub adaptację,
• Korekta podatku naliczonego przy sprzedaży nieruchomości (tzw. korekta 10 letnia)
PCC:
• Zasady opodatkowania podatkiem od czynności cywilnoprawnych
• Transakcje niepodlegające PCC
• Kiedy nie zapłacimy PCC?
2) Najem i dzierżawa nieruchomości:
PIT:
• Kiedy najem będzie działalnością gospodarczą?
• Wynajem nieruchomości – zasady rozpoznawania przychodów i kosztów podatkowych
• Co może być kosztem przy najmie?
• Zmiany w opodatkowaniu najmu prywatnego od 2023 r.
•
CIT:
• Zasady rozpoznawania przychodów z tytułu wynajmu – problemy praktyczne
VAT:
• Kiedy wynajem to działalność gospodarcza na gruncie VAT
• Rozliczanie VAT (podstawa opodatkowania i data powstania obowiązku podatkowego)
• Fakturowanie i fiskalizacja
• Co z prawem do odliczenia?
• Refakturowanie mediów – zasady i problemy
3) Flipy a podatki
• jak rozliczać tzw. flipy na gruncie podatkowym
• optymalna podatkowo forma prowadzenia działalności dla flipów
• koszty uzyskania przychodów przy flipach.
4) Podatek od nieruchomości
• wybrane zagadnienia i zasady opodatkowania nieruchomości prywatnych i wykorzystywanych w ramach działalności.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(758) "
Cena bez abonamentu:
199 PLN
Czas trwania:
5 godzin 0 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
["original":protected]=>
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["content"]=>
string(10246) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przedstawienie skutków podatkowych związanych z transakcjami, których przedmiotem są nieruchomości.
Podczas szkolenia omówione zostaną zasady opodatkowania transakcji takich jak m.in:
• Sprzedaż i zakup nieruchomości
• Wynajem i dzierżawa nieruchomości
• Zamiana nieruchomości
• Tzw. „flipy”
W ramach szkolenia, skupimy się przede wszystkim na podatkach dochodowych i podatku VAT, niemniej omówione zostaną również konsekwencje na gruncie m.in. podatku od nieruchomości oraz podatku od czynności cywilnoprawnych.
Skutku podatkowe zostaną przedstawione zarówno z perspektywy przedsiębiorców, jak i osób fizycznych nieprowadzących działalności gospodarczej.
PROGRAM
1. Sprzedaż i zakup nieruchomości
PIT:
• Sprzedaż nieruchomości – prywatnie, czy w ramach działalności?
• Kiedy zakup i sprzedaż nieruchomościami mogą przesądzać o prowadzonej działalności gospodarczej?
• Kiedy rozpoznamy przychód i jak należy go zakwalifikować
• Przesłanki zwolnienia od opodatkowania: sprzedaż po 5 latach
• Sprzedaż przed upływem okresu 5 lat a cele mieszkaniowe – wątpliwości interpretacyjne i przegląd stanowisk praktycznych
• Sposób obliczenia dochodu podlegającego opodatkowaniu
• Jakie koszty możemy brać pod uwagę przy obliczaniu dochodu
• Koszty uzyskania przychodu: wydatki transakcyjne, remonty, modernizacje – jak rozliczyć?
CIT:
• Przychód i koszty i jego uzyskania z tytułu sprzedaży nieruchomości
• Nieruchomość jako środek trwały
ZMIANY 2023:
Zakaz amortyzacji nieruchomości mieszkalnych – wybrane problemy w 2023 r.
VAT:
• Definicja podatnika a obrót nieruchomościami
• Dostawa nieruchomości zasady opodatkowania (grunty, budynki, budowle, obiekty budowlane i prawa do lokalu)
• Zwolnienie z opodatkowania – kiedy dobrowolne, a kiedy obowiązkowe – problemy praktyczne związane z pierwszym zasiedleniem i nie tylko
• Kiedy zastosujemy stawkę 23 % a kiedy 8 % (znaczenie Polskiej Klasyfikacji Obiektów Budowlanych) – co z garażami i obiektami infrastruktury?
• Zasady odliczenia VAT naliczonego przy nabyciu nieruchomości oraz ponoszeniu nakładów na remont lub adaptację,
• Korekta podatku naliczonego przy sprzedaży nieruchomości (tzw. korekta 10 letnia)
PCC:
• Zasady opodatkowania podatkiem od czynności cywilnoprawnych
• Transakcje niepodlegające PCC
• Kiedy nie zapłacimy PCC?
2) Najem i dzierżawa nieruchomości:
PIT:
• Kiedy najem będzie działalnością gospodarczą?
• Wynajem nieruchomości – zasady rozpoznawania przychodów i kosztów podatkowych
• Co może być kosztem przy najmie?
• Zmiany w opodatkowaniu najmu prywatnego od 2023 r.
•
CIT:
• Zasady rozpoznawania przychodów z tytułu wynajmu – problemy praktyczne
VAT:
• Kiedy wynajem to działalność gospodarcza na gruncie VAT
• Rozliczanie VAT (podstawa opodatkowania i data powstania obowiązku podatkowego)
• Fakturowanie i fiskalizacja
• Co z prawem do odliczenia?
• Refakturowanie mediów – zasady i problemy
3) Flipy a podatki
• jak rozliczać tzw. flipy na gruncie podatkowym
• optymalna podatkowo forma prowadzenia działalności dla flipów
• koszty uzyskania przychodów przy flipach.
4) Podatek od nieruchomości
• wybrane zagadnienia i zasady opodatkowania nieruchomości prywatnych i wykorzystywanych w ramach działalności.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(758) "
Cena bez abonamentu:
199 PLN
Czas trwania:
5 godzin 0 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
["changes":protected]=>
array(0) {
}
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}
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}
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array(0) {
}
["dates":protected]=>
array(0) {
}
["dateFormat":protected]=>
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array(0) {
}
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}
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}
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}
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}
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}
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array(0) {
}
["fillable":protected]=>
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string(4) "name"
[1]=>
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[2]=>
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}
["guarded":protected]=>
array(1) {
[0]=>
string(1) "*"
}
}
}
["escapeWhenCastingToString":protected]=>
bool(false)
}
}
["touches":protected]=>
array(0) {
}
["timestamps"]=>
bool(true)
["hidden":protected]=>
array(0) {
}
["visible":protected]=>
array(0) {
}
["fillable":protected]=>
array(0) {
}
["guarded":protected]=>
array(1) {
[0]=>
string(2) "id"
}
["__metaData":protected]=>
NULL
["__wasCreatedEventFired":protected]=>
bool(false)
["__wasUpdatedEventFired":protected]=>
bool(false)
["__wasSavedEventFired":protected]=>
bool(false)
["translatedAttributes"]=>
array(4) {
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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"
}
[8]=>
object(App\Models\Product)#3123 (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(1258)
["slug"]=>
string(36) "zeznanie-roczne-za-2022-rok-21042023"
["price"]=>
string(3) "199"
["tax_id"]=>
int(1)
["type"]=>
int(3)
["deleted_at"]=>
NULL
["created_at"]=>
string(19) "2023-04-27 15:09:29"
["updated_at"]=>
string(19) "2023-04-27 15:19:58"
["subscription_id"]=>
NULL
["room_id"]=>
NULL
["promotional_price"]=>
NULL
["promotional_price_starts_at"]=>
NULL
["promotional_price_ends_at"]=>
NULL
["starts_at"]=>
NULL
["related_product_ids"]=>
NULL
["date_of_publish"]=>
string(19) "2023-04-27 15:08:00"
["is_visible"]=>
bool(true)
["finish_at"]=>
NULL
["limit_of_participants"]=>
NULL
["workshop_days"]=>
NULL
["subscription_price"]=>
string(1) "0"
["published_to"]=>
NULL
["only_with_subscription"]=>
bool(false)
["external_link"]=>
NULL
["related_subscription_id"]=>
NULL
["statute"]=>
int(0)
["require_admin_confirmation"]=>
bool(false)
["mobile_app_only"]=>
bool(false)
}
["original":protected]=>
array(28) {
["id"]=>
int(1258)
["slug"]=>
string(36) "zeznanie-roczne-za-2022-rok-21042023"
["price"]=>
string(3) "199"
["tax_id"]=>
int(1)
["type"]=>
int(3)
["deleted_at"]=>
NULL
["created_at"]=>
string(19) "2023-04-27 15:09:29"
["updated_at"]=>
string(19) "2023-04-27 15:19:58"
["subscription_id"]=>
NULL
["room_id"]=>
NULL
["promotional_price"]=>
NULL
["promotional_price_starts_at"]=>
NULL
["promotional_price_ends_at"]=>
NULL
["starts_at"]=>
NULL
["related_product_ids"]=>
NULL
["date_of_publish"]=>
string(19) "2023-04-27 15:08:00"
["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)
}
["changes":protected]=>
array(0) {
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["metaTable":protected]=>
string(13) "products_meta"
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bool(false)
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NULL
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array(0) {
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array(0) {
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array(0) {
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string(9) "author_id"
}
}
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array(0) {
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string(14) "remember_token"
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array(0) {
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array(0) {
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string(14) "remember_token"
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string(10) "first_name"
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string(9) "last_name"
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string(5) "email"
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string(5) "phone"
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string(9) "google_id"
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array(5) {
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string(2) "id"
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string(10) "first_name"
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string(9) "last_name"
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string(10) "created_at"
}
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NULL
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bool(false)
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NULL
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NULL
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NULL
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NULL
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bool(false)
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string(5) "pgsql"
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["name"]=>
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["content"]=>
string(3104) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przygotowanie się do sporządzenia zeznań rocznych związanych ze zmianą przepisów Polskiego Ładu od 01/2022 i 07/2022.
PROGRAM
Część I.
1.Ulga termoizolacyjna – podsumowanie zmian
2.Darowizny, OPP – podsumowanie zmian
3.Ulga rehabilitacyjna – zmiana zasad
4.Ulga prorodzinna – zmiana zasad
5.Wspólne rozliczenie z małżonkiem – nowe uregulowania
6.Przywrócenie wspólnego rozliczenia z dzieckiem – nowe uregulowania
7.Hipotetyczny podatek dochodowy za rok 2022
8.Zasiłki macierzyńskie – nowe zwolnienie dla części podatników
9.Nowe ulgi : dla seniora, dla rodzica 4+, dla powracających
10.Wsteczna zmiana formy opodatkowania:
10.1 działalność gospodarcza
– ryczałt → skala podatkowa w ujęciu rocznym i hybrydowym
– podatek liniowy → skala podatkowa w ujęciu rocznym
10.2 najem prywatny
– skala czy ryczałt
Część II.
1.Zeznanie roczne a śmierć podatnika
2.Zeznanie roczne przedsiębiorstwa w spadku
3.Różnice pomiędzy podstawą składki zdrowotnej a podstawą opodatkowania w podatku dochodowym:
A) dane „widoczne” w zeznaniach rocznych składanych w US i obowiązek ich wykazywania na drukach zeznań
– okres zawieszenia działalności gospodarczej,
– nowe ulgi
– składki społeczne przedsiębiorcy
B) dane „niewidoczne” (brak powiązań) w zeznaniach rocznych składanych w ZUS i US
– sprzedaż środków trwałych,
– wierzytelności, odszkodowania, dotacje, refundacje, itd.,
– dodatnia różnica inwentur za rok 2022
– podleganie pod KRUS czy niepodleganie pod polskie przepisy
C) dane „częściowo widoczne” w comiesięcznych deklaracjach rozliczeniowych ZUS, czyli:
– wyłączenia z obowiązku opłacania składki zdrowotnej przedsiębiorców
4.Odliczalność składki zdrowotnej
5.Skutki podatkowe zwrotów nadpłat składek zdrowotnych
6.Składki społeczne przedsiębiorcy a składki potrącane przez płatnika z pracy najemnej
"
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string(0) ""
["additional_info"]=>
string(758) "
Cena bez abonamentu:
199 PLN
Czas trwania:
5 godzin 0 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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["content"]=>
string(3104) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przygotowanie się do sporządzenia zeznań rocznych związanych ze zmianą przepisów Polskiego Ładu od 01/2022 i 07/2022.
PROGRAM
Część I.
1.Ulga termoizolacyjna – podsumowanie zmian
2.Darowizny, OPP – podsumowanie zmian
3.Ulga rehabilitacyjna – zmiana zasad
4.Ulga prorodzinna – zmiana zasad
5.Wspólne rozliczenie z małżonkiem – nowe uregulowania
6.Przywrócenie wspólnego rozliczenia z dzieckiem – nowe uregulowania
7.Hipotetyczny podatek dochodowy za rok 2022
8.Zasiłki macierzyńskie – nowe zwolnienie dla części podatników
9.Nowe ulgi : dla seniora, dla rodzica 4+, dla powracających
10.Wsteczna zmiana formy opodatkowania:
10.1 działalność gospodarcza
– ryczałt → skala podatkowa w ujęciu rocznym i hybrydowym
– podatek liniowy → skala podatkowa w ujęciu rocznym
10.2 najem prywatny
– skala czy ryczałt
Część II.
1.Zeznanie roczne a śmierć podatnika
2.Zeznanie roczne przedsiębiorstwa w spadku
3.Różnice pomiędzy podstawą składki zdrowotnej a podstawą opodatkowania w podatku dochodowym:
A) dane „widoczne” w zeznaniach rocznych składanych w US i obowiązek ich wykazywania na drukach zeznań
– okres zawieszenia działalności gospodarczej,
– nowe ulgi
– składki społeczne przedsiębiorcy
B) dane „niewidoczne” (brak powiązań) w zeznaniach rocznych składanych w ZUS i US
– sprzedaż środków trwałych,
– wierzytelności, odszkodowania, dotacje, refundacje, itd.,
– dodatnia różnica inwentur za rok 2022
– podleganie pod KRUS czy niepodleganie pod polskie przepisy
C) dane „częściowo widoczne” w comiesięcznych deklaracjach rozliczeniowych ZUS, czyli:
– wyłączenia z obowiązku opłacania składki zdrowotnej przedsiębiorców
4.Odliczalność składki zdrowotnej
5.Skutki podatkowe zwrotów nadpłat składek zdrowotnych
6.Składki społeczne przedsiębiorcy a składki potrącane przez płatnika z pracy najemnej
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
5 godzin 0 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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}
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["forceDeleting":protected]=>
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}
[9]=>
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["statute"]=>
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}
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int(0)
["require_admin_confirmation"]=>
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["mobile_app_only"]=>
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}
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}
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"
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"
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["name"]=>
string(17) "Fundacja Rodzinna"
["content"]=>
string(3709) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przedstawienie założeń oraz korzyści płynących dla firm rodzinnych z możliwości, jakie daje nowa instytucja w polskim systemie prawnym – Fundacja Rodzinna. Podczas spotkania szczegółowo przedstawione zostaną omówione będą zagadnienia obejmujące kwestie prawne, a więc:
o w jaki sposób założyć fundację,
o jaka powinna być struktura organizacyjna,
o jakim obowiązkom podlegać będzie fundacja,
o jaka działalność może być podejmowana w ramach fundacji,
o jak fundacja wpływa na regulacje prawa spadkowego,
o w jaki sposób zakończyć istnienie fundacji.
Dodatkowo, podczas szkolenia omówione zostaną kwestie opodatkowania fundacji oraz możliwości wykorzystania tej instytucji w praktyce, a w szczególności:
o opodatkowanie fundatora oraz beneficjentów fundacji,
o zwolnienie podmiotowe fundacji z CIT,
o opodatkowanie środków przekazywanych fundatorowi i beneficjentom,
o opodatkowanie „działalności zakazanej”,
o odpowiedzialność za zaległości podatkowe,
o modele optymalizacyjne z wykorzystaniem fundacji rodzinnej.
Grupa docelowa: właściciele firm rodzinnych, dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu.
PROGRAM
I. Prawne aspekty fundacji rodzinnej
1. Czym jest fundacja rodzinna?
2. Założenie fundacji rodzinnej – krok po kroku.
3. Statut i organy fundacji.
4. Przekazanie majątku fundacji.
5. Sposób działania fundacji rodzinnej.
6. Zasady sukcesji; fundacja rodzinna a kwestie spadkowe.
7. Zakończenie działalności; likwidacja fundacji rodzinnej.
II. Opodatkowanie fundacji
1. Skutki podatkowe przekazania majątku na rzecz fundacji rodzinnej.
2. Zwolnienie podmiotowe fundacji.
3. Opodatkowanie „działalności zakazanej” dla fundacji.
4. Świadczenia na rzecz beneficjentów fundacji – stawki podstawowe i możliwość zastosowania zwolnienia.
5. Wielość fundatorów a proporcjonalne zwolnienie.
6. Obowiązki płatnika.
7. Skutki podatkowe rozwiązania fundacji rodzinnej.
8. Fundacja rodzinna a „estoński CIT” i „spółka holdingowa”.
9. Praktyczne przykłady wykorzystania instytucji fundacji rodzinnej.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(760) "
Cena bez abonamentu:
199 PLN
Czas trwania:
3 godziny 31 minut
Certyfikat:
TAK
Materiały:
Tak
"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przedstawienie założeń oraz korzyści płynących dla firm rodzinnych z możliwości, jakie daje nowa instytucja w polskim systemie prawnym – Fundacja Rodzinna. Podczas spotkania szczegółowo przedstawione zostaną omówione będą zagadnienia obejmujące kwestie prawne, a więc:
o w jaki sposób założyć fundację,
o jaka powinna być struktura organizacyjna,
o jakim obowiązkom podlegać będzie fundacja,
o jaka działalność może być podejmowana w ramach fundacji,
o jak fundacja wpływa na regulacje prawa spadkowego,
o w jaki sposób zakończyć istnienie fundacji.
Dodatkowo, podczas szkolenia omówione zostaną kwestie opodatkowania fundacji oraz możliwości wykorzystania tej instytucji w praktyce, a w szczególności:
o opodatkowanie fundatora oraz beneficjentów fundacji,
o zwolnienie podmiotowe fundacji z CIT,
o opodatkowanie środków przekazywanych fundatorowi i beneficjentom,
o opodatkowanie „działalności zakazanej”,
o odpowiedzialność za zaległości podatkowe,
o modele optymalizacyjne z wykorzystaniem fundacji rodzinnej.
Grupa docelowa: właściciele firm rodzinnych, dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu.
PROGRAM
I. Prawne aspekty fundacji rodzinnej
1. Czym jest fundacja rodzinna?
2. Założenie fundacji rodzinnej – krok po kroku.
3. Statut i organy fundacji.
4. Przekazanie majątku fundacji.
5. Sposób działania fundacji rodzinnej.
6. Zasady sukcesji; fundacja rodzinna a kwestie spadkowe.
7. Zakończenie działalności; likwidacja fundacji rodzinnej.
II. Opodatkowanie fundacji
1. Skutki podatkowe przekazania majątku na rzecz fundacji rodzinnej.
2. Zwolnienie podmiotowe fundacji.
3. Opodatkowanie „działalności zakazanej” dla fundacji.
4. Świadczenia na rzecz beneficjentów fundacji – stawki podstawowe i możliwość zastosowania zwolnienia.
5. Wielość fundatorów a proporcjonalne zwolnienie.
6. Obowiązki płatnika.
7. Skutki podatkowe rozwiązania fundacji rodzinnej.
8. Fundacja rodzinna a „estoński CIT” i „spółka holdingowa”.
9. Praktyczne przykłady wykorzystania instytucji fundacji rodzinnej.
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
3 godziny 31 minut
Certyfikat:
TAK
Materiały:
Tak
"
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"
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"
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string(62) "Podstawy cen transferowych – jak sporządzić dokumentację?"
["content"]=>
string(4138) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przedstawienie uczestnikom podstawowych zasad określania obowiązku dokumentacyjnego. Podczas szkolenia uczestnicy dowiedzą się jak identyfikować podmioty powiązane, w jaki sposób grupować transakcje na potrzeby sporządzenia dokumentacji cen transferowych oraz jak określać progi dokumentacyjne w transakcjach towarowych, usługowych oraz w szczególności w transakcjach finansowych. Szkolenie wzbogacone zostanie o dużą ilość case study, tak aby uczestnicy poznali nie tylko przepisy ustawy, ale w szczególności poznali praktyczne problemy związane z identyfikowaniem obowiązków dokumentacyjnych. Dodatkowym atutem szkolenia będzie zaprezentowanie uczestnikom najnowszych interpretacji organów podatkowych w zakresie identyfikowania podmiotów powiązanych, grupowania transakcji oraz sporządzania dokumentacji podatkowej dla nietypowych transakcji oraz objaśnień Ministerstwa Finansów.
PROGRAM
Identyfikowanie podmiotów powiązanych
1. Identyfikowanie podmiotów powiązanych, rodzaje powiązań:
a. Powiązania rodzinne
b. Powiązania osobowe
c. Powiązania poprzez wywieranie znaczącego wpływu
d. Powiązania kapitałowe
e. Powiązania właścicielskie
f. Powiązania zarządcze
2. Case study Progi dokumentacyjne
1. Sposoby określania progów dokumentacyjnych.
2. Transakcje objęte obowiązkiem sporządzenia dokumentacji – zasady grupowania i określania limitów poszczególnych rodzajów transakcji.
3. Transakcje zwolnione z obowiązku sporządzania dokumentacji – transakcje niestanowiące przychodu lub kosztu podatkowego, transakcje pomiędzy podmiotami krajowymi
4. Limity dla transakcji nietypowych (raje podatkowe, umowy spółki, umowy wspólnego przedsięwzięcia).
Zasady ustalania ceny rynkowej
1. Marża 5% dla transakcji dotyczących usług o niskiej wartości dodanej – jakie warunki musi spełnić transakcja żeby organ odstąpił od określania wysokości narzutu.
2. Pożyczki wewnątrzgrupowe – kiedy organ nie będzie kwestionował wysokości oprocentowania.
3. Techniki wyceny, inne metod.
Obowiązki sprawozdawcze
1. Oświadczenie o sporządzeniu dokumentacji – nowa treść oświadczenia, osoby odpowiedzialne za złożenie, rozszerzona odpowiedzialność, termin na złożenie.
2. Informacja o cenach transferowych (TP-R) – podmioty zobowiązane do złożenia, zakres informacji przekazywanych do Szefa KAS, termin na złożenie.
3. Obowiązek przekazania master file.
4. Raportowanie według krajów (country – by country) – podmioty zobowiązane do raportowania, CBC-P/CBC-R, termin na złożenie.
Sankcje Zmiany 2023 r.:
1. Likwidacja oświadczenia o sporządzeniu dokumentacji cen transferowych
2. Wprowadzenie możliwości odstąpienia od sporządzania analizy porównawczej dla określonej grupy podmiotów.
3. Wydłużenie terminu na sporządzenie lokalnej dokumentacji cen transferowych oraz informacji o cenach transferowych.
4. Nowe zwolnienie z obowiązku sporządzenia lokalnej dokumentacji. 5. Pozostałe propozycje zmian
"
["description"]=>
string(0) ""
["additional_info"]=>
string(760) "
Cena bez abonamentu:
199 PLN
Czas trwania:
3 godziny 20 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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["content"]=>
string(4138) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przedstawienie uczestnikom podstawowych zasad określania obowiązku dokumentacyjnego. Podczas szkolenia uczestnicy dowiedzą się jak identyfikować podmioty powiązane, w jaki sposób grupować transakcje na potrzeby sporządzenia dokumentacji cen transferowych oraz jak określać progi dokumentacyjne w transakcjach towarowych, usługowych oraz w szczególności w transakcjach finansowych. Szkolenie wzbogacone zostanie o dużą ilość case study, tak aby uczestnicy poznali nie tylko przepisy ustawy, ale w szczególności poznali praktyczne problemy związane z identyfikowaniem obowiązków dokumentacyjnych. Dodatkowym atutem szkolenia będzie zaprezentowanie uczestnikom najnowszych interpretacji organów podatkowych w zakresie identyfikowania podmiotów powiązanych, grupowania transakcji oraz sporządzania dokumentacji podatkowej dla nietypowych transakcji oraz objaśnień Ministerstwa Finansów.
PROGRAM
Identyfikowanie podmiotów powiązanych
1. Identyfikowanie podmiotów powiązanych, rodzaje powiązań:
a. Powiązania rodzinne
b. Powiązania osobowe
c. Powiązania poprzez wywieranie znaczącego wpływu
d. Powiązania kapitałowe
e. Powiązania właścicielskie
f. Powiązania zarządcze
2. Case study Progi dokumentacyjne
1. Sposoby określania progów dokumentacyjnych.
2. Transakcje objęte obowiązkiem sporządzenia dokumentacji – zasady grupowania i określania limitów poszczególnych rodzajów transakcji.
3. Transakcje zwolnione z obowiązku sporządzania dokumentacji – transakcje niestanowiące przychodu lub kosztu podatkowego, transakcje pomiędzy podmiotami krajowymi
4. Limity dla transakcji nietypowych (raje podatkowe, umowy spółki, umowy wspólnego przedsięwzięcia).
Zasady ustalania ceny rynkowej
1. Marża 5% dla transakcji dotyczących usług o niskiej wartości dodanej – jakie warunki musi spełnić transakcja żeby organ odstąpił od określania wysokości narzutu.
2. Pożyczki wewnątrzgrupowe – kiedy organ nie będzie kwestionował wysokości oprocentowania.
3. Techniki wyceny, inne metod.
Obowiązki sprawozdawcze
1. Oświadczenie o sporządzeniu dokumentacji – nowa treść oświadczenia, osoby odpowiedzialne za złożenie, rozszerzona odpowiedzialność, termin na złożenie.
2. Informacja o cenach transferowych (TP-R) – podmioty zobowiązane do złożenia, zakres informacji przekazywanych do Szefa KAS, termin na złożenie.
3. Obowiązek przekazania master file.
4. Raportowanie według krajów (country – by country) – podmioty zobowiązane do raportowania, CBC-P/CBC-R, termin na złożenie.
Sankcje Zmiany 2023 r.:
1. Likwidacja oświadczenia o sporządzeniu dokumentacji cen transferowych
2. Wprowadzenie możliwości odstąpienia od sporządzania analizy porównawczej dla określonej grupy podmiotów.
3. Wydłużenie terminu na sporządzenie lokalnej dokumentacji cen transferowych oraz informacji o cenach transferowych.
4. Nowe zwolnienie z obowiązku sporządzenia lokalnej dokumentacji. 5. Pozostałe propozycje zmian
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
3 godziny 20 minut
Certyfikat:
TAK
Materiały:
Tak
"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem Szkolenia jest przybliżenie podstawowych praw i obowiązków związanych z udziałem w kontroli lub postępowaniu podatkowym.
Podczas Szkolenia przedstawione zostaną podstawowe zasady prowadzenia kontroli i postepowania, w tym możliwych aspektów skarżenia działań organów podatkowych. Omówimy wybrane orzeczenia sądów administracyjnych i zagadnienia praktycznie jakie powszechnie występują.
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PROGRAM
1) Kontrola: kto jest narażony? Jakie są najczęstsze przyczyny kontroli VAT i CIT/PIT (korekty deklaracji/zeznań podatkowych, puste faktury, spadek dochodowości)
2) Statystyki i wytyczne Ministerstwa Finansów
3) Słowem o tzw. kontrolach krzyżowych i problematyce postępowania dowodowego z nimi związanych,
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d) moment wszczęcia postępowania i zasady jego prowadzenia,
e) koniec postępowania i co dalej: korekta, czy skarga do sądu?
5) Prawa podatnika, o których najczęściej zapominamy
6) Słowem o decyzji zabezpieczającej i postępowaniu egzekucyjnym w administracji: kto jest narażony i jakie są przesłanki zabezpieczenia.
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
3 godziny 0 minut
Certyfikat:
TAK
Materiały:
Tak
"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
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2) Statystyki i wytyczne Ministerstwa Finansów
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b) postępowanie dowodowe, sposób jego prowadzenia, możliwe wady postępowania organów,
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d) moment wszczęcia postępowania i zasady jego prowadzenia,
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5) Prawa podatnika, o których najczęściej zapominamy
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"
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Czas trwania:
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Materiały:
Tak
"
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}
["translationModel"]=>
string(41) "SCTeam\Products\Models\ProductTranslation"
}
}
["escapeWhenCastingToString":protected]=>
bool(false)
}
["perPage":protected]=>
int(12)
["currentPage":protected]=>
int(25)
["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
