Podatki, prawo i rachunkowość
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string(985) "Ukończyła prawo na Uniwersytecie Kardynała Stefana Wyszyńskiego w Warszawie. Pierwsze doświadczenie zawodowe zdobywała jako konsultant podatkowy w polskiej kancelarii doradztwa podatkowego, w której zajmowała się przede wszystkich zagadnieniami z zakresu PIT, CIT i VAT, sporządzając opinie podatkowe, wnioski o interpretacje, skargi oraz skargi kasacyjne. Następnie swoją karierę rozwijała w międzynarodowej kancelarii doradztwa podatkowego wchodzącej w skład tzw. „wielkiej czwórki”, w której realizowała projekty głównie z zakresu kontroli celno-skarbowych oraz postępowań sądowo-administracyjnych. Posiada również doświadczenie związane z raportowaniem schematów podatkowych (MDR) oraz składaniem wniosków nadpłatowych w zakresie podatku u źródła (WHT). W ramach Kancelarii LTCA uczestniczy w projektach obejmujących bieżące doradztwo podatkowe.
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["content"]=>
string(2917) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest omówienie podstawowych zasad rozliczania podatku dochodowego od osób prawnych. Podczas szkolenia przedstawimy ogólne zasady opodatkowania CIT, zasady rozliczania przychodów i kosztów podatkowych, odliczenia od podstawy opodatkowania i inne zagadnienia związane z CIT.
Grupa docelowa: szkolenie przeznaczone zarówno dla osób początkujących, które rozpoczynają pracę w księgowości, jak również osób doświadczonych, które chcą usystematyzować wiedzę (dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu)
PROGRAM
VII. Inne limity i ograniczenia
1. Naruszenie regulacji w zakresie płatności bezgotówkowych i przepisów o „białej liście” a koszty podatkowe
2. Naruszenie regulacji w zakresie obowiązkowego „split payment” a koszty podatkowe
3. Koszty finansowania dłużnego a limit KUP
VIII. Amortyzacja środki trwałe, wartości niematerialne i prawne
1. Środki trwałe i WNiP – definicje
2. Ustalenie wartości początkowej
3. Zasady i metody amortyzacji
4. Remont a ulepszenie środków trwałych
5. Straty w majątku trwałym
6. Inwestycje w obcym środku trwałym
7. Likwidacja
IX. Odliczenia i ulgi w CIT – zasady obliczania oraz wykazywania w deklaracji CIT
1. Darowizny, w tym darowizny celowe (Covid-19, pomoc humanitarna)
2. Odliczenie straty
3. Atrakcyjność finansowania własnego (NID)
4. Ulga na złe długi
5. Ulga B+R
6. Ulga na innowacyjnych pracowników
7. Ulga na produkcje próbną i wprowadzenie do obrotu nowego produktu
8. Ulga na robotyzację
9. Ulga na ekspansje produktową
10. Ulga na wspieranie sportu, kultury i nauki
11. Ulga IPO
12. Ulga konsolidacyjna
13. Ulga IP BOX
X. Inne zagadnienia
1. Podatek od przychodów z budynków
2. Podatek minimalny w CIT
3. Estoński CIT – omówienie istoty regulacji
XI. Zasady wypełniania CIT-8 z załącznikami – krok po kroku
"
["description"]=>
string(0) ""
["additional_info"]=>
string(952) "
Cena bez abonamentu:
199 PLN
Stan prawny:
27.03.2023
Czas trwania:
4 godziny 23 minuty
Certyfikat:
TAK
Materiały:
Tak
"
}
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest omówienie podstawowych zasad rozliczania podatku dochodowego od osób prawnych. Podczas szkolenia przedstawimy ogólne zasady opodatkowania CIT, zasady rozliczania przychodów i kosztów podatkowych, odliczenia od podstawy opodatkowania i inne zagadnienia związane z CIT.
Grupa docelowa: szkolenie przeznaczone zarówno dla osób początkujących, które rozpoczynają pracę w księgowości, jak również osób doświadczonych, które chcą usystematyzować wiedzę (dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu)
PROGRAM
VII. Inne limity i ograniczenia
1. Naruszenie regulacji w zakresie płatności bezgotówkowych i przepisów o „białej liście” a koszty podatkowe
2. Naruszenie regulacji w zakresie obowiązkowego „split payment” a koszty podatkowe
3. Koszty finansowania dłużnego a limit KUP
VIII. Amortyzacja środki trwałe, wartości niematerialne i prawne
1. Środki trwałe i WNiP – definicje
2. Ustalenie wartości początkowej
3. Zasady i metody amortyzacji
4. Remont a ulepszenie środków trwałych
5. Straty w majątku trwałym
6. Inwestycje w obcym środku trwałym
7. Likwidacja
IX. Odliczenia i ulgi w CIT – zasady obliczania oraz wykazywania w deklaracji CIT
1. Darowizny, w tym darowizny celowe (Covid-19, pomoc humanitarna)
2. Odliczenie straty
3. Atrakcyjność finansowania własnego (NID)
4. Ulga na złe długi
5. Ulga B+R
6. Ulga na innowacyjnych pracowników
7. Ulga na produkcje próbną i wprowadzenie do obrotu nowego produktu
8. Ulga na robotyzację
9. Ulga na ekspansje produktową
10. Ulga na wspieranie sportu, kultury i nauki
11. Ulga IPO
12. Ulga konsolidacyjna
13. Ulga IP BOX
X. Inne zagadnienia
1. Podatek od przychodów z budynków
2. Podatek minimalny w CIT
3. Estoński CIT – omówienie istoty regulacji
XI. Zasady wypełniania CIT-8 z załącznikami – krok po kroku
"
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Cena bez abonamentu:
199 PLN
Stan prawny:
27.03.2023
Czas trwania:
4 godziny 23 minuty
Certyfikat:
TAK
Materiały:
Tak
"
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["content"]=>
string(6346) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Podczas szkolenia omówione zostaną należności podlegające podatkowi u źródła (WHT) oraz zasady poboru podatku i wykonywania pozostałych obowiązków związanych z WHT, w szczególności z uwzględnieniem zmian, które weszły w życie 1 stycznia 2022 r.
Celem szkolenia jest również praktyczne przedstawienie zasad związanych z wypełnianiem obowiązków informacyjnych w zakresie podatku u źródła.
Grupa docelowa: szkolenie przeznaczone zarówno dla osób początkujących, które rozpoczynają pracę w księgowości, jak również osób doświadczonych, które chcą usystematyzować wiedzę (dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu)
PROGRAM
I. Rewolucyjne zmiany w podatku u źródła
1. Zmiany od 1 stycznia 2019 r.:
a) Wprowadzenie obowiązku dochowania tzw. należytej staranności – przesłanki należytej staranności.
b) Obowiązek weryfikacji statusu kontrahenta jako tzw. beneficial owner – jak zweryfikować kontrahenta.
c) Praktyczne przykłady dochowania należytej staranności – case study + prezentacja procedury należytej staranności.
2. Polski Ład – zmiany od 1 stycznia 2022 r.
a) Zasady poboru podatku od płatności powyżej 2 mln PLN obowiązujące od 2022 r. – mechanizm „pay and refund”.
b) Ograniczenie stosowania mechanizmu pay and refund (podmioty powiązane i należności bierne).
c) Oświadczenie płatnika i opinia o stosowaniu preferencji jako sposoby na niepobieranie podatku po przekroczeniu limitu 2 mln PLN.
d) Kto, kiedy i na jakich zasadach może wystąpić o opinię?
e) Nowe zasady zwrotu podatku u źródła.
f) Umożliwienie korzystania z kopii certyfikatów rezydencji.
II. Podatek u źródła – zagadnienia podstawowe, zasady poboru podatku.
1. Podatek u źródła – informacje podstawowe:
a) pojęcie podatku u źródła – elementy konstrukcyjne podatku,
b) źródła prawa,
c) podstawowe zasady związane z poborem podatku u źródła.
2. Znaczenie umów o unikaniu podwójnego opodatkowania, znaczenie Modelowej Konwencji OECD oraz Komentarza do Modelowej Konwencji OECD (konstrukcja umów, prawidłowa wykładnia postanowień umów).
3. Ograniczony oraz nieograniczony obowiązek podatkowy w CIT i PIT.
4. Siedziba i miejsce zamieszkania dla celów podatkowych w umowach o unikaniu podwójnego opodatkowania:
a) miejsce zamieszkania osoby fizycznej (miejsce zamieszkania w więcej niż jednym państwie,
b) siedziba zarządu osoby prawnej (siedziba zarządu osoby prawnej w innym państwie niż jej siedziba).
5. Zakład podatkowy – kiedy mamy do czynienia z zakładem?
6. Szeroki katalog należności podlegających obowiązkowi pobrania podatku u źródła.
7. Zasady opodatkowania odsetek – odsetki w ustawie o CIT i PIT, a odsetki w umowach o unikaniu podwójnego opodatkowania.
8. Interpretacje i orzeczenia w zakresie odsetek – m.in. cash pooling / kapitalizacja odsetek.
9. Zasady opodatkowania należności licencyjnych – należności licencyjne w ustawie o CIT i PIT a należności licencyjne w umowach o unikaniu podwójnego opodatkowania.
10. Szczególne rodzaje należności licencyjnych – m.in. programy komputerowe i urządzenia przemysłowe.
11. Zwolnienie z obowiązku pobrania podatku u źródła od odsetek i należności licencyjnych dla podmiotów powiązanych.
12. Dywidendy w ustawie o CIT i PIT oraz dywidendy w umowach o unikaniu podwójnego opodatkowania.
13. Zwolnienie z obowiązku pobrania podatku u źródła od dywidend dla podmiotów powiązanych.
14. Bilety lotnicze.
15. Zakup usług o charakterze niematerialnym w ustawie o CIT i PIT oraz w umowach o unikaniu podwójnego opodatkowani.
16. Wybrane przykłady usług niematerialnych na bazie najnowszych orzeczeń i interpretacji.
17. Zyski z przedsiębiorstw – jak postępować przy usługach niematerialnych w zakresie stosowania UPO.
18. Inne wybrane należności – dochody z nieruchomości, wynagrodzenia członków rad nadzorczych i dyrektorów.
19. Certyfikat rezydencji – problemy praktyczne:
a) znaczenie certyfikatów rezydencji,
b) forma certyfikatów rezydencji – oryginał czy kopia (zmiana podejścia organów podatkowych w zakresie certyfikatów elektronicznych),
c) dane niezbędne dla uznania dokumentu za certyfikat rezydencji / dokumenty nieuznawane za certyfikaty rezydencji,
d) data ważności certyfikatu rezydencji,
e) certyfikaty rezydencji a przepisy antycovidowe.
20. Problemy praktyczne związane z poborem podatku u źródła:
a) kurs waluty stosowany do obliczenia wysokości podatku u źródła,
b) pobrany podatek u źródła jako koszt uzyskania przychodu,
c) problem tzw. ubruttowienia,
21. Obowiązki informacyjne i dokumentacyjne) deklaracja CIT-10Z / PIT-8AR (data złożenia, wymagane informacje)
a) informacja IFT – 2/2R / IFT – 1/1R (data złożenia, wymagane informacje),
b) zasady wypełniania formularzy IFT 1/1R oraz IFT 2/2R na przykładach praktycznych,
c) pozostałe obowiązki dokumentacyjne i informacyjne (m.in. ORD-U, CIT-8/O).
"
["description"]=>
string(0) ""
["additional_info"]=>
string(1144) "
Cena z abonamentem:
0 PLN
Cena bez abonamentu:
199 PLN
Stan prawny:
21.03.2023
Czas trwania:
4 godziny 55 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
["original":protected]=>
array(7) {
["id"]=>
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["locale"]=>
string(2) "pl"
["name"]=>
string(48) "Podatek u źródła w świetle zmian 2022 / 2023"
["content"]=>
string(6346) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Podczas szkolenia omówione zostaną należności podlegające podatkowi u źródła (WHT) oraz zasady poboru podatku i wykonywania pozostałych obowiązków związanych z WHT, w szczególności z uwzględnieniem zmian, które weszły w życie 1 stycznia 2022 r.
Celem szkolenia jest również praktyczne przedstawienie zasad związanych z wypełnianiem obowiązków informacyjnych w zakresie podatku u źródła.
Grupa docelowa: szkolenie przeznaczone zarówno dla osób początkujących, które rozpoczynają pracę w księgowości, jak również osób doświadczonych, które chcą usystematyzować wiedzę (dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu)
PROGRAM
I. Rewolucyjne zmiany w podatku u źródła
1. Zmiany od 1 stycznia 2019 r.:
a) Wprowadzenie obowiązku dochowania tzw. należytej staranności – przesłanki należytej staranności.
b) Obowiązek weryfikacji statusu kontrahenta jako tzw. beneficial owner – jak zweryfikować kontrahenta.
c) Praktyczne przykłady dochowania należytej staranności – case study + prezentacja procedury należytej staranności.
2. Polski Ład – zmiany od 1 stycznia 2022 r.
a) Zasady poboru podatku od płatności powyżej 2 mln PLN obowiązujące od 2022 r. – mechanizm „pay and refund”.
b) Ograniczenie stosowania mechanizmu pay and refund (podmioty powiązane i należności bierne).
c) Oświadczenie płatnika i opinia o stosowaniu preferencji jako sposoby na niepobieranie podatku po przekroczeniu limitu 2 mln PLN.
d) Kto, kiedy i na jakich zasadach może wystąpić o opinię?
e) Nowe zasady zwrotu podatku u źródła.
f) Umożliwienie korzystania z kopii certyfikatów rezydencji.
II. Podatek u źródła – zagadnienia podstawowe, zasady poboru podatku.
1. Podatek u źródła – informacje podstawowe:
a) pojęcie podatku u źródła – elementy konstrukcyjne podatku,
b) źródła prawa,
c) podstawowe zasady związane z poborem podatku u źródła.
2. Znaczenie umów o unikaniu podwójnego opodatkowania, znaczenie Modelowej Konwencji OECD oraz Komentarza do Modelowej Konwencji OECD (konstrukcja umów, prawidłowa wykładnia postanowień umów).
3. Ograniczony oraz nieograniczony obowiązek podatkowy w CIT i PIT.
4. Siedziba i miejsce zamieszkania dla celów podatkowych w umowach o unikaniu podwójnego opodatkowania:
a) miejsce zamieszkania osoby fizycznej (miejsce zamieszkania w więcej niż jednym państwie,
b) siedziba zarządu osoby prawnej (siedziba zarządu osoby prawnej w innym państwie niż jej siedziba).
5. Zakład podatkowy – kiedy mamy do czynienia z zakładem?
6. Szeroki katalog należności podlegających obowiązkowi pobrania podatku u źródła.
7. Zasady opodatkowania odsetek – odsetki w ustawie o CIT i PIT, a odsetki w umowach o unikaniu podwójnego opodatkowania.
8. Interpretacje i orzeczenia w zakresie odsetek – m.in. cash pooling / kapitalizacja odsetek.
9. Zasady opodatkowania należności licencyjnych – należności licencyjne w ustawie o CIT i PIT a należności licencyjne w umowach o unikaniu podwójnego opodatkowania.
10. Szczególne rodzaje należności licencyjnych – m.in. programy komputerowe i urządzenia przemysłowe.
11. Zwolnienie z obowiązku pobrania podatku u źródła od odsetek i należności licencyjnych dla podmiotów powiązanych.
12. Dywidendy w ustawie o CIT i PIT oraz dywidendy w umowach o unikaniu podwójnego opodatkowania.
13. Zwolnienie z obowiązku pobrania podatku u źródła od dywidend dla podmiotów powiązanych.
14. Bilety lotnicze.
15. Zakup usług o charakterze niematerialnym w ustawie o CIT i PIT oraz w umowach o unikaniu podwójnego opodatkowani.
16. Wybrane przykłady usług niematerialnych na bazie najnowszych orzeczeń i interpretacji.
17. Zyski z przedsiębiorstw – jak postępować przy usługach niematerialnych w zakresie stosowania UPO.
18. Inne wybrane należności – dochody z nieruchomości, wynagrodzenia członków rad nadzorczych i dyrektorów.
19. Certyfikat rezydencji – problemy praktyczne:
a) znaczenie certyfikatów rezydencji,
b) forma certyfikatów rezydencji – oryginał czy kopia (zmiana podejścia organów podatkowych w zakresie certyfikatów elektronicznych),
c) dane niezbędne dla uznania dokumentu za certyfikat rezydencji / dokumenty nieuznawane za certyfikaty rezydencji,
d) data ważności certyfikatu rezydencji,
e) certyfikaty rezydencji a przepisy antycovidowe.
20. Problemy praktyczne związane z poborem podatku u źródła:
a) kurs waluty stosowany do obliczenia wysokości podatku u źródła,
b) pobrany podatek u źródła jako koszt uzyskania przychodu,
c) problem tzw. ubruttowienia,
21. Obowiązki informacyjne i dokumentacyjne) deklaracja CIT-10Z / PIT-8AR (data złożenia, wymagane informacje)
a) informacja IFT – 2/2R / IFT – 1/1R (data złożenia, wymagane informacje),
b) zasady wypełniania formularzy IFT 1/1R oraz IFT 2/2R na przykładach praktycznych,
c) pozostałe obowiązki dokumentacyjne i informacyjne (m.in. ORD-U, CIT-8/O).
"
["description"]=>
string(0) ""
["additional_info"]=>
string(1144) "
Cena z abonamentem:
0 PLN
Cena bez abonamentu:
199 PLN
Stan prawny:
21.03.2023
Czas trwania:
4 godziny 55 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
["changes":protected]=>
array(0) {
}
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array(0) {
}
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}
["attributeCastCache":protected]=>
array(0) {
}
["dates":protected]=>
array(0) {
}
["dateFormat":protected]=>
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["appends":protected]=>
array(0) {
}
["dispatchesEvents":protected]=>
array(0) {
}
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array(0) {
}
["relations":protected]=>
array(0) {
}
["touches":protected]=>
array(0) {
}
["timestamps"]=>
bool(false)
["hidden":protected]=>
array(0) {
}
["visible":protected]=>
array(0) {
}
["fillable":protected]=>
array(4) {
[0]=>
string(4) "name"
[1]=>
string(7) "content"
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string(1116) "Grzegorz jest adwokatem i doradcą podatkowym oraz Partnerem Zarządzającym w Kancelarii LTCA. Ukończył prawo na Uniwersytecie Marii Curie Skłodowskiej w Lublinie oraz aplikację adwokacką przy Okręgowej Radzie Adwokackiej w Warszawie. Doświadczony ekspert z zakresu prawa podatkowego, laureat prestiżowych rankingów Rzeczypospolitej i Dziennika Gazeta Prawna w kategorii spory podatkowe, jak również w kategorii VAT i PIT. Grzegorz realizował wiele projektów doradczych, obejmujących planowanie podatkowe, zarządzenie ryzykiem prawnym i podatkowym, procesy restrukturyzacyjne oraz audyty podatkowe. Jako specjalista w zakresie procedury podatkowej z sukcesami prowadzi dziesiątki postępowań przed organami podatkowymi i sądami administracyjnymi oraz reprezentuje Klientów w skomplikowanych postępowaniach karnoskarbowych. Wykładowca na ponad 800 szkoleniach z zakresu prawa i podatków, restrukturyzacji oraz procedury podatkowej. Regularnie publikuje w prasie branżowej i specjalistycznej. Włada biegle językiem angielskim.
"
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["content"]=>
string(5299) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest omówienie podstawowych zasad rozliczania podatku dochodowego od osób prawnych. Podczas szkolenia przedstawimy ogólne zasady opodatkowania CIT, zasady rozliczania przychodów i kosztów podatkowych, odliczenia od podstawy opodatkowania i inne zagadnienia związane z CIT.
Grupa docelowa: szkolenie przeznaczone zarówno dla osób początkujących, które rozpoczynają pracę w księgowości, jak również osób doświadczonych, które chcą usystematyzować wiedzę (dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu)
PROGRAM
I. Zagadnienia ogólne w CIT
1. Podstawa opodatkowania i wysokość podatku
2. Zaliczki na podatek, podatek za rok podatkowy, zeznanie roczne
3. Odpowiedzialność podatnika i płatnika
4. Podatnicy podatku CIT
5. Ograniczony bądź nieograniczony obowiązek podatkowy
6. Rok podatkowy
II. Przychody podatkowe
1. Przychody z działalności gospodarczej – zasady ogólne, moment powstania przychodu
2. Przychody z tytułu dostawy towarów oraz świadczenia usług
3. Przychody z tytułu usług rozliczanych w okresach rozliczeniowych
4. Przychody rozpoznawane na zasadzie kasowej
5. Zaliczki a rozliczenie CIT
6. Refakturowanie a data powstania przychodu.
7. Korekta przychodów, kiedy korygujemy na bieżąco a kiedy wstecz
8. Nieodpłatne świadczenia w CIT
9. Przychody z odpłatnego zbycia rzeczy i praw – zasady ustalania przychodu, pojęcie ceny rynkowej
10. Przychody z zysków kapitałowych i pozostałych źródeł – zasady rozliczenia
III. Koszty uzyskania przychodów – zasady ogólne
1. Definicja kosztów uzyskania przychodów
2. Przesłanki uznania za koszt podatkowy (poniesiony przez podatnika, definitywny, w związku z prowadzoną przez podatnika działalnością gospodarczą, poniesiony w celu uzyskania, zachowania lub zabezpieczenia przychodów
3. Dokumentowanie kosztów uzyskania przychodów
4. Wyłączenia z kosztów
IV. Zasady rozliczania kosztów w czasie:
1. Koszty bezpośrednie
2. Koszty pośrednie, w tym dotyczące okresu dłuższego niż rok czy rok podatkowy
3. Moment poniesienia kosztów
4. Rozliczenie kosztów w czasie na przykładzie kontraktów długoterminowych i rozliczenia produkcji w toku
V. Najbardziej charakterystyczne koszty uzyskania przychodów
1. Wynagrodzenia i koszty świadczeń pracowniczych (narzuty, PPK, benefity, karty sportowe, abonamenty medyczne, imprezy integracyjne, wyjścia do kina, strój pracowniczy, prezenty, ubezpieczenia, szkolenia pracowników, paczki świąteczne i inne charakterystyczne świadczenia)
2. Koszty umów zlecenia oraz świadczeń na rzecz zleceniobiorców
3. Koszy samochodów osobowych a KUP (amortyzacja, leasing, wydatki eksploatacyjne)
4. Wierzytelności jako koszty uzyskania przychodów
5. Reklama i reprezentacja
6. Świadczenia na rzecz kontrahentów (szkolenia, prezenty, konsumpcja, imprezy itp.)
7. Sprzedaż premiowa, konkursy, sponsoring, bonusy, rabaty
8. Kary umowne i odszkodowania – kiedy mogą być kosztem
9. Hipotetyczne odsetkowe a koszty podatkowe
VI. Koszty niestanowiące podatkowych kosztów uzyskania przychodów (NKUP)
1. Koszty reprezentacji
2. Składki członkowskie
3. Ubezpieczenia pracowników
4. Imprezy pracownicze – alkohol
5. VAT niebędący kosztem uzyskania przychodu
6. PFRON
7. Kary umowne, odszkodowania, kary administracyjne, grzywny, mandaty, koszty egzekucyjne / sądowe
8. Upominki, prezenty świąteczne dla klientów
9. Darowizny
10. Odsetki budżetowe
11. Koszty pokryte dotacjami
12. Usługi np. wynajmu samochodu / usługi taksówkowe nieprawidłowo udokumentowane
13. Część odpisów / opłat za samochód osobowy
14. Ubezpieczenie zw. z ww. samochodem
15. Przekroczona kilometrówka
16. Podatki np. PCC
17. Spisane należności handlowe
18. Koszty reklamacji
19. Odpisy na należności nieściągalne / przedawnione
20. Koszty odsetek na transakcje kapitałowe
21. Ukryta dywidenda (2023 r.)
22. Inne koszty niepodatkowe (NKUP)
"
["description"]=>
string(0) ""
["additional_info"]=>
string(951) "
Cena bez abonamentu:
199 PLN
Stan prawny:
20.03.2023
Czas trwania:
4 godziny 10 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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["name"]=>
string(19) "CIT od podstaw cz.1"
["content"]=>
string(5299) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest omówienie podstawowych zasad rozliczania podatku dochodowego od osób prawnych. Podczas szkolenia przedstawimy ogólne zasady opodatkowania CIT, zasady rozliczania przychodów i kosztów podatkowych, odliczenia od podstawy opodatkowania i inne zagadnienia związane z CIT.
Grupa docelowa: szkolenie przeznaczone zarówno dla osób początkujących, które rozpoczynają pracę w księgowości, jak również osób doświadczonych, które chcą usystematyzować wiedzę (dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu)
PROGRAM
I. Zagadnienia ogólne w CIT
1. Podstawa opodatkowania i wysokość podatku
2. Zaliczki na podatek, podatek za rok podatkowy, zeznanie roczne
3. Odpowiedzialność podatnika i płatnika
4. Podatnicy podatku CIT
5. Ograniczony bądź nieograniczony obowiązek podatkowy
6. Rok podatkowy
II. Przychody podatkowe
1. Przychody z działalności gospodarczej – zasady ogólne, moment powstania przychodu
2. Przychody z tytułu dostawy towarów oraz świadczenia usług
3. Przychody z tytułu usług rozliczanych w okresach rozliczeniowych
4. Przychody rozpoznawane na zasadzie kasowej
5. Zaliczki a rozliczenie CIT
6. Refakturowanie a data powstania przychodu.
7. Korekta przychodów, kiedy korygujemy na bieżąco a kiedy wstecz
8. Nieodpłatne świadczenia w CIT
9. Przychody z odpłatnego zbycia rzeczy i praw – zasady ustalania przychodu, pojęcie ceny rynkowej
10. Przychody z zysków kapitałowych i pozostałych źródeł – zasady rozliczenia
III. Koszty uzyskania przychodów – zasady ogólne
1. Definicja kosztów uzyskania przychodów
2. Przesłanki uznania za koszt podatkowy (poniesiony przez podatnika, definitywny, w związku z prowadzoną przez podatnika działalnością gospodarczą, poniesiony w celu uzyskania, zachowania lub zabezpieczenia przychodów
3. Dokumentowanie kosztów uzyskania przychodów
4. Wyłączenia z kosztów
IV. Zasady rozliczania kosztów w czasie:
1. Koszty bezpośrednie
2. Koszty pośrednie, w tym dotyczące okresu dłuższego niż rok czy rok podatkowy
3. Moment poniesienia kosztów
4. Rozliczenie kosztów w czasie na przykładzie kontraktów długoterminowych i rozliczenia produkcji w toku
V. Najbardziej charakterystyczne koszty uzyskania przychodów
1. Wynagrodzenia i koszty świadczeń pracowniczych (narzuty, PPK, benefity, karty sportowe, abonamenty medyczne, imprezy integracyjne, wyjścia do kina, strój pracowniczy, prezenty, ubezpieczenia, szkolenia pracowników, paczki świąteczne i inne charakterystyczne świadczenia)
2. Koszty umów zlecenia oraz świadczeń na rzecz zleceniobiorców
3. Koszy samochodów osobowych a KUP (amortyzacja, leasing, wydatki eksploatacyjne)
4. Wierzytelności jako koszty uzyskania przychodów
5. Reklama i reprezentacja
6. Świadczenia na rzecz kontrahentów (szkolenia, prezenty, konsumpcja, imprezy itp.)
7. Sprzedaż premiowa, konkursy, sponsoring, bonusy, rabaty
8. Kary umowne i odszkodowania – kiedy mogą być kosztem
9. Hipotetyczne odsetkowe a koszty podatkowe
VI. Koszty niestanowiące podatkowych kosztów uzyskania przychodów (NKUP)
1. Koszty reprezentacji
2. Składki członkowskie
3. Ubezpieczenia pracowników
4. Imprezy pracownicze – alkohol
5. VAT niebędący kosztem uzyskania przychodu
6. PFRON
7. Kary umowne, odszkodowania, kary administracyjne, grzywny, mandaty, koszty egzekucyjne / sądowe
8. Upominki, prezenty świąteczne dla klientów
9. Darowizny
10. Odsetki budżetowe
11. Koszty pokryte dotacjami
12. Usługi np. wynajmu samochodu / usługi taksówkowe nieprawidłowo udokumentowane
13. Część odpisów / opłat za samochód osobowy
14. Ubezpieczenie zw. z ww. samochodem
15. Przekroczona kilometrówka
16. Podatki np. PCC
17. Spisane należności handlowe
18. Koszty reklamacji
19. Odpisy na należności nieściągalne / przedawnione
20. Koszty odsetek na transakcje kapitałowe
21. Ukryta dywidenda (2023 r.)
22. Inne koszty niepodatkowe (NKUP)
"
["description"]=>
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["additional_info"]=>
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Cena bez abonamentu:
199 PLN
Stan prawny:
20.03.2023
Czas trwania:
4 godziny 10 minut
Certyfikat:
TAK
Materiały:
Tak
"
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"
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"
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[0]=>
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["name"]=>
string(77) "Jak wypełnić deklarację CIT-8E? – Rozliczenie roczne w modelu estońskim"
["content"]=>
string(1677) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest kompleksowe przedstawienie rocznego rozliczenia podatkowego CIT w tzw. modelu estońskim, z uwzględnieniem zmian wprowadzonych w ramach tzw. Polskiego Ładu.
Podczas szkolenia szczegółowo zostanie omówiona roczna deklaracja CIT-8E wraz załącznikiem CIT/EZ oraz przedstawione zostaną zasady kalkulacji ryczałtu od dochodów spółek w oparciu o najnowsze orzecznictwo.
PROGRAM
I. Analiza zeznania rocznego w modelu estońskim:
a) jak wypełnić deklarację CIT-8E?
b) na co zwrócić uwagę przy składaniu zeznania rocznego?
c) wypełnienie załącznika CIT/EZ krok po kroku.
II. Kalkulacja podatku w modelu estońskim:
a) przedmiot i podstawa opodatkowania – od czego należy zapłacić podatek?
b) analiza najnowszych interpretacji w kontekście kalkulacji ryczałtu od dochodów spółek;
c) terminy zapłaty podatku w kontekście najnowszych zmian w przepisach ustawy o CIT.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(950) "
Cena bez abonamentu:
199 PLN
Stan prawny:
16.03.2023
Czas trwania:
2 godziny 0 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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["content"]=>
string(1677) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest kompleksowe przedstawienie rocznego rozliczenia podatkowego CIT w tzw. modelu estońskim, z uwzględnieniem zmian wprowadzonych w ramach tzw. Polskiego Ładu.
Podczas szkolenia szczegółowo zostanie omówiona roczna deklaracja CIT-8E wraz załącznikiem CIT/EZ oraz przedstawione zostaną zasady kalkulacji ryczałtu od dochodów spółek w oparciu o najnowsze orzecznictwo.
PROGRAM
I. Analiza zeznania rocznego w modelu estońskim:
a) jak wypełnić deklarację CIT-8E?
b) na co zwrócić uwagę przy składaniu zeznania rocznego?
c) wypełnienie załącznika CIT/EZ krok po kroku.
II. Kalkulacja podatku w modelu estońskim:
a) przedmiot i podstawa opodatkowania – od czego należy zapłacić podatek?
b) analiza najnowszych interpretacji w kontekście kalkulacji ryczałtu od dochodów spółek;
c) terminy zapłaty podatku w kontekście najnowszych zmian w przepisach ustawy o CIT.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(950) "
Cena bez abonamentu:
199 PLN
Stan prawny:
16.03.2023
Czas trwania:
2 godziny 0 minut
Certyfikat:
TAK
Materiały:
Tak
"
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string(41) "SCTeam\Products\Models\ProductTranslation"
}
[4]=>
object(App\Models\Product)#3099 (46) {
["connection":protected]=>
string(5) "pgsql"
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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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["slug"]=>
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["price"]=>
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["tax_id"]=>
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["type"]=>
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["promotional_price_ends_at"]=>
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["starts_at"]=>
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["related_product_ids"]=>
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["date_of_publish"]=>
string(19) "2023-04-25 14:52:00"
["is_visible"]=>
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["finish_at"]=>
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["limit_of_participants"]=>
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["workshop_days"]=>
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["subscription_price"]=>
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
W trakcie szkolenia przestawione zostaną przepisy ustawy o podatkach i opłatach lokalnych dotyczące podatku od nieruchomości, w tym najnowsze wyjaśnienia, analizy czy komentarze. Prowadząca zapozna uczestników z wybranymi aspektami opodatkowania gruntów, budynków i niektórych budowli podatkiem od nieruchomości. Szkolenie będzie obejmowało równie planowane zmiany przepisów regulujących opodatkowanie podatkiem od nieruchomości wybranych przedmiotów opodatkowania. Omawiane kwestie zostaną poparte interpretacjami organów podatkowych, orzecznictwem sądów administracyjnych i wyrokami Trybunału Konstytucyjnego. Szkolenie uwzględnia zmiany przepisów prawa wprowadzone w 2022 roku oraz planowane zmiany przepisów na rok 2023.
PROGRAM
1. Przedmiot opodatkowania podatkiem od nieruchomości
a. Grunty
b. Budynki
c. Budowle związane z prowadzeniem działalności gospodarczej
2. Podatnicy podatku od nieruchomości
a. Właściciele nieruchomości
b. Posiadacze nieruchomości
3. Obowiązek podatkowy w podatku od nieruchomości
a. Powstawanie i wygasanie obowiązku podatkowego
b. „wakacje podatkowe”
4. Podstawa opodatkowania w podatku od nieruchomości
a. Kategoria nieruchomości – wpływ na podstawę opodatkowania
b. Czym jest powierzchnia użytkowa?
c. Podstawa opodatkowania dla budowli
5. Stawki podatku od nieruchomości
a. Stawki kwotowe i procentowe
b. Uchwały rady gmin
6. Zwolnienia przedmiotowe i podmiotowe w podatku od nieruchomości
a. Jakie podmioty są zwolnione z podatku od nieruchomości?
b. Przedmioty opodatkowania zwolnione z podatku od nieruchomości
7. Pozostałe zagadnienia
a. Zasady wypełniania deklaracji i informacji w podatku od nieruchomości
b. Planowane zmiany przepisów dotyczących opodatkowania podatkiem od nieruchomości
8. Najnowsze interpretacje organów podatkowych i orzecznictwo sądów administracyjnych w podatku od nieruchomości w 2022-2023 roku
"
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Cena bez abonamentu:
199 PLN
Stan prawny:
14.03.2023
Czas trwania:
4 godziny 25 minut
Certyfikat:
TAK
Materiały:
Tak
"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
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"
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Cena bez abonamentu:
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Stan prawny:
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Czas trwania:
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Certyfikat:
TAK
Materiały:
Tak
"
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NULL
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string(2) "id"
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string(2296) "
FRAGMENT SZKOLENIA
CEL WEBINAR
Celem Szkolenia jest przybliżenie podstawowych zagadnień związanych z rozliczeniem podatku od towarów i usług. Podczas Szkolenia przedstawione zostaną podstawowe zagadnienia dotyczące stawki podatkowy VAT, jak również reguły dotyczące transakcji kompleksowych, faktur oraz przepisów mających wejść w życie dotyczących systemu KseF.
PROGRAM
1. Transakcje kompleksowe
1) definicja transakcji kompleksowych
2) podstawa opodatkowania w transakcjach kompleksowych
3) obowiązek podatkowy przy transakcjach kompleksowych
4) odliczenie podatku od transakcji kompleksowych
2. Faktura:
1) Definicja i niezbędna treść faktury
a. katalog obowiązkowych danych na fakturze
b. najczęściej popełniane błędy na fakturach
c. dane fakultatywne na fakturach
d. adnotacje i uwagi
2) Faktury elektroniczne
a. pojęcie faktury elektronicznej i e-faktury
b. zasady wystawiania
3) Faktury zaliczkowe
a. przypadki, kiedy należy wystawić fakturę zaliczkową
b. rozliczenie faktur zaliczkowych poprzez fakturę końcową
c. faktura zaliczkowa jako faktura końcowa
d. faktura zaliczkowa na 100% należności
e. faktura zaliczkowa a faktura PRO FORMA- jakie elementy powinna zawierać ?
4) Anulowanie faktury
3. Faktura ustrukturyzowana oraz KSeF
1) co to jest KSeF i do czego ma służyć
2) faktura ustrukturyzowana
3) akceptacja odbiorcy faktury ustrukturyzowanej, wystawienie, otrzymanie i przesłanie faktury ustrukturyzowanej,
4) zasady uwierzytelniania faktury ustrukturyzowanej;
"
["description"]=>
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["additional_info"]=>
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Cena bez abonamentu:
199 PLN
Stan prawny:
14.03.2023
Czas trwania:
2 godziny 5 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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FRAGMENT SZKOLENIA
CEL WEBINAR
Celem Szkolenia jest przybliżenie podstawowych zagadnień związanych z rozliczeniem podatku od towarów i usług. Podczas Szkolenia przedstawione zostaną podstawowe zagadnienia dotyczące stawki podatkowy VAT, jak również reguły dotyczące transakcji kompleksowych, faktur oraz przepisów mających wejść w życie dotyczących systemu KseF.
PROGRAM
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1) definicja transakcji kompleksowych
2) podstawa opodatkowania w transakcjach kompleksowych
3) obowiązek podatkowy przy transakcjach kompleksowych
4) odliczenie podatku od transakcji kompleksowych
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a. katalog obowiązkowych danych na fakturze
b. najczęściej popełniane błędy na fakturach
c. dane fakultatywne na fakturach
d. adnotacje i uwagi
2) Faktury elektroniczne
a. pojęcie faktury elektronicznej i e-faktury
b. zasady wystawiania
3) Faktury zaliczkowe
a. przypadki, kiedy należy wystawić fakturę zaliczkową
b. rozliczenie faktur zaliczkowych poprzez fakturę końcową
c. faktura zaliczkowa jako faktura końcowa
d. faktura zaliczkowa na 100% należności
e. faktura zaliczkowa a faktura PRO FORMA- jakie elementy powinna zawierać ?
4) Anulowanie faktury
3. Faktura ustrukturyzowana oraz KSeF
1) co to jest KSeF i do czego ma służyć
2) faktura ustrukturyzowana
3) akceptacja odbiorcy faktury ustrukturyzowanej, wystawienie, otrzymanie i przesłanie faktury ustrukturyzowanej,
4) zasady uwierzytelniania faktury ustrukturyzowanej;
"
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Cena bez abonamentu:
199 PLN
Stan prawny:
14.03.2023
Czas trwania:
2 godziny 5 minut
Certyfikat:
TAK
Materiały:
Tak
"
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[2]=>
string(12) "legal_status"
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["dispatchesEvents":protected]=>
array(0) {
}
["observables":protected]=>
array(3) {
[0]=>
string(16) "createdWithMetas"
[1]=>
string(16) "updatedWithMetas"
[2]=>
string(14) "savedWithMetas"
}
["relations":protected]=>
array(0) {
}
["touches":protected]=>
array(0) {
}
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bool(true)
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["visible":protected]=>
array(0) {
}
["fillable":protected]=>
array(0) {
}
["guarded":protected]=>
array(1) {
[0]=>
string(2) "id"
}
["__metaData":protected]=>
NULL
["__wasCreatedEventFired":protected]=>
bool(false)
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bool(false)
["__wasSavedEventFired":protected]=>
bool(false)
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array(4) {
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["revisionPresenter":protected]=>
string(44) "SCTeam\Products\Presenters\Revisions\Product"
["sortable":protected]=>
array(7) {
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string(2) "id"
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string(4) "slug"
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string(5) "price"
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string(4) "type"
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string(15) "date_of_publish"
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string(32) "clickMeetingConference.starts_at"
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["metaTable":protected]=>
string(13) "products_meta"
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bool(false)
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NULL
["mediaConversions"]=>
array(0) {
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["mediaCollections"]=>
array(0) {
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bool(false)
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array(0) {
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array(0) {
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object(Illuminate\Database\Eloquent\Collection)#2882 (2) {
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array(1) {
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object(SCTeam\Products\Models\AttributeTranslation)#2871 (30) {
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string(5) "pgsql"
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string(2) "id"
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string(3) "int"
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array(0) {
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int(15)
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bool(false)
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array(4) {
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int(1)
["attribute_id"]=>
int(1)
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string(2) "pl"
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string(11) "Stan prawny"
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["original":protected]=>
array(4) {
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int(1)
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int(1)
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string(2) "pl"
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["changes":protected]=>
array(0) {
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array(0) {
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array(0) {
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array(0) {
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["dates":protected]=>
array(0) {
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["dateFormat":protected]=>
NULL
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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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array(0) {
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array(0) {
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array(0) {
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["fillable":protected]=>
array(1) {
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string(4) "name"
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array(1) {
[0]=>
string(1) "*"
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}
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bool(false)
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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"
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array(1) {
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bool(false)
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NULL
}
}
["escapeWhenCastingToString":protected]=>
bool(false)
}
["authors"]=>
object(Illuminate\Database\Eloquent\Collection)#2865 (2) {
["items":protected]=>
array(1) {
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object(SCTeam\Auth\Models\User)#2828 (46) {
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string(5) "pgsql"
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string(5) "users"
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string(2) "id"
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string(3) "int"
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bool(true)
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array(0) {
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array(0) {
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bool(true)
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bool(false)
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bool(false)
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array(31) {
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int(3125)
["username"]=>
NULL
["first_name"]=>
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["email"]=>
string(26) "katarzyna.trzpiola@ltca.pl"
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NULL
["mobile_phone"]=>
NULL
["status"]=>
bool(true)
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["password"]=>
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NULL
["google_id"]=>
NULL
["remember_token"]=>
NULL
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string(19) "2023-04-21 17:23:34"
["updated_at"]=>
string(19) "2023-04-24 14:59:15"
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NULL
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NULL
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NULL
["description"]=>
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"
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bool(false)
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["tpay_card_token"]=>
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array(33) {
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int(3125)
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NULL
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NULL
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NULL
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array(0) {
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array(6) {
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string(8) "datetime"
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string(8) "datetime"
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string(43) "SCTeam\Subscriptions\Enums\SubscriptionType"
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string(35) "SCTeam\Subscriptions\Enums\TimeType"
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string(8) "datetime"
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array(0) {
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array(0) {
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array(0) {
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NULL
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array(2) {
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string(4) "name"
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string(6) "avatar"
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array(0) {
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array(3) {
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string(16) "createdWithMetas"
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array(1) {
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string(14) "product_author"
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string(2) "id"
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bool(false)
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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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object(App\Models\Product)#2917 (46) {
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string(8) "products"
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string(3) "int"
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bool(true)
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array(3) {
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string(10) "categories"
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string(4) "tags"
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string(10) "attributes"
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bool(false)
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array(0) {
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array(0) {
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array(0) {
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array(11) {
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string(33) "SCTeam\Products\Enums\ProductType"
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string(8) "datetime"
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string(8) "datetime"
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string(8) "datetime"
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string(8) "datetime"
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string(5) "array"
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string(8) "datetime"
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string(8) "datetime"
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string(5) "array"
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string(7) "boolean"
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string(8) "datetime"
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array(0) {
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array(0) {
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array(0) {
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NULL
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array(3) {
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string(9) "image_url"
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string(3) "url"
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string(12) "legal_status"
}
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array(0) {
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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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bool(true)
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array(0) {
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array(0) {
}
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array(0) {
}
["guarded":protected]=>
array(1) {
[0]=>
string(2) "id"
}
["__metaData":protected]=>
NULL
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bool(false)
["__wasUpdatedEventFired":protected]=>
bool(false)
["__wasSavedEventFired":protected]=>
bool(false)
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array(4) {
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string(4) "name"
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string(7) "content"
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string(11) "description"
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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)
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NULL
["mediaConversions"]=>
array(0) {
}
["mediaCollections"]=>
array(0) {
}
["deletePreservingMedia":protected]=>
bool(false)
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array(0) {
}
["scoutMetadata":protected]=>
array(0) {
}
["translationModel"]=>
string(41) "SCTeam\Products\Models\ProductTranslation"
}
["foreignKey":protected]=>
string(10) "product_id"
["relatedKey":protected]=>
string(9) "author_id"
}
}
["touches":protected]=>
array(0) {
}
["timestamps"]=>
bool(true)
["hidden":protected]=>
array(2) {
[0]=>
string(8) "password"
[1]=>
string(14) "remember_token"
}
["visible":protected]=>
array(0) {
}
["fillable":protected]=>
array(0) {
}
["guarded":protected]=>
array(0) {
}
["rememberTokenName":protected]=>
string(14) "remember_token"
["revisionable":protected]=>
array(8) {
[0]=>
string(10) "first_name"
[1]=>
string(9) "last_name"
[2]=>
string(5) "email"
[3]=>
string(5) "phone"
[4]=>
string(6) "status"
[5]=>
string(16) "allow_newsletter"
[6]=>
string(11) "facebook_id"
[7]=>
string(9) "google_id"
}
["sortable":protected]=>
array(5) {
[0]=>
string(2) "id"
[1]=>
string(10) "first_name"
[2]=>
string(9) "last_name"
[3]=>
string(5) "email"
[4]=>
string(10) "created_at"
}
["accessToken":protected]=>
NULL
["forceDeleting":protected]=>
bool(false)
["roleClass":"SCTeam\Auth\Models\User":private]=>
NULL
["permissionClass":"SCTeam\Auth\Models\User":private]=>
NULL
["wildcardClass":"SCTeam\Auth\Models\User":private]=>
NULL
["__metaData":protected]=>
NULL
["__wasCreatedEventFired":protected]=>
bool(false)
["__wasUpdatedEventFired":protected]=>
bool(false)
["__wasSavedEventFired":protected]=>
bool(false)
["mediaConversions"]=>
array(0) {
}
["mediaCollections"]=>
array(0) {
}
["deletePreservingMedia":protected]=>
bool(false)
["unAttachedMediaLibraryItems":protected]=>
array(0) {
}
}
}
["escapeWhenCastingToString":protected]=>
bool(false)
}
["translations"]=>
object(Illuminate\Database\Eloquent\Collection)#2853 (2) {
["items":protected]=>
array(1) {
[0]=>
object(SCTeam\Products\Models\ProductTranslation)#2804 (30) {
["connection":protected]=>
string(5) "pgsql"
["table":protected]=>
string(20) "product_translations"
["primaryKey":protected]=>
string(2) "id"
["keyType":protected]=>
string(3) "int"
["incrementing"]=>
bool(true)
["with":protected]=>
array(0) {
}
["withCount":protected]=>
array(0) {
}
["preventsLazyLoading"]=>
bool(false)
["perPage":protected]=>
int(15)
["exists"]=>
bool(true)
["wasRecentlyCreated"]=>
bool(false)
["escapeWhenCastingToString":protected]=>
bool(false)
["attributes":protected]=>
array(7) {
["id"]=>
int(1110)
["product_id"]=>
int(1110)
["locale"]=>
string(2) "pl"
["name"]=>
string(34) "Informacja dodatkowa krok po kroku"
["content"]=>
string(2488) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
W czasie szkolenia zostanie dokładnie omówiona struktura i zakres informacji dodatkowej wg załącznika nr 1 do ustawy o rachunkowości, tak, aby przygotowując ją do sprawozdania właściwie zaprezentować dane i niczego nie pominąć.
PROGRAM
1. Wprowadzenie do sprawozdania
• Prezentacja jednostki i jej działalności
• Odniesienie się do zasady kontynuacji działalności jednostki
• Umówienie zasad polityki rachunkowości
2. Dane uzupełniające do bilansu m.in.:
• Informacje o strukturze grup aktywów i ich zmianach
• Odpisy aktualizujące
• Informacje o instrumentach finansowych
• Dane o rezerwach, zobowiązaniach i należnościach
3. Dane uzupełniające do rachunku zysków i strat m.in.:
• Struktura przychodów
• Struktura kosztów
• Koszty poniesione na aktywa niefinansowe i nakłady środowiskowe
4. Dane uzupełniające do rachunku przepływów pieniężnych
• Objaśnienie struktury rpp
5. Informacje o charakterze podatkowym
• Rezerwy i aktywa w z tytułu odroczonego podatku dochodowego
• Nota podatkowa
6. Pozostałe informacje wymagane przez ustawę o rachunkowości m.in.:
• Zatrudnienie
• Relacje z członkami organów kierowniczych, nadzorczych
• Wynagrodzenie audytora
• Informacje o zatrudnieniu
• Informacje o błędach z lat ubiegłych
• Informacje o zmianach polityki rachunkowości
7. Informacje ujawniane zgodnie z rozporządzeniem w sprawie instrumentów finansowych
8. Przegląd zaleceń KSR w zakresie ujawniania informacji
9. Dodatkowe dobrowolne ujawnienia w dobie kryzysu
"
["description"]=>
string(0) ""
["additional_info"]=>
string(951) "
Cena bez abonamentu:
199 PLN
Stan prawny:
13.03.2023
Czas trwania:
4 godziny 15 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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["name"]=>
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["content"]=>
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
W czasie szkolenia zostanie dokładnie omówiona struktura i zakres informacji dodatkowej wg załącznika nr 1 do ustawy o rachunkowości, tak, aby przygotowując ją do sprawozdania właściwie zaprezentować dane i niczego nie pominąć.
PROGRAM
1. Wprowadzenie do sprawozdania
• Prezentacja jednostki i jej działalności
• Odniesienie się do zasady kontynuacji działalności jednostki
• Umówienie zasad polityki rachunkowości
2. Dane uzupełniające do bilansu m.in.:
• Informacje o strukturze grup aktywów i ich zmianach
• Odpisy aktualizujące
• Informacje o instrumentach finansowych
• Dane o rezerwach, zobowiązaniach i należnościach
3. Dane uzupełniające do rachunku zysków i strat m.in.:
• Struktura przychodów
• Struktura kosztów
• Koszty poniesione na aktywa niefinansowe i nakłady środowiskowe
4. Dane uzupełniające do rachunku przepływów pieniężnych
• Objaśnienie struktury rpp
5. Informacje o charakterze podatkowym
• Rezerwy i aktywa w z tytułu odroczonego podatku dochodowego
• Nota podatkowa
6. Pozostałe informacje wymagane przez ustawę o rachunkowości m.in.:
• Zatrudnienie
• Relacje z członkami organów kierowniczych, nadzorczych
• Wynagrodzenie audytora
• Informacje o zatrudnieniu
• Informacje o błędach z lat ubiegłych
• Informacje o zmianach polityki rachunkowości
7. Informacje ujawniane zgodnie z rozporządzeniem w sprawie instrumentów finansowych
8. Przegląd zaleceń KSR w zakresie ujawniania informacji
9. Dodatkowe dobrowolne ujawnienia w dobie kryzysu
"
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Cena bez abonamentu:
199 PLN
Stan prawny:
13.03.2023
Czas trwania:
4 godziny 15 minut
Certyfikat:
TAK
Materiały:
Tak
"
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string(2) "id"
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["revisionPresenter":protected]=>
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["forceDeleting":protected]=>
bool(false)
["defaultLocale":protected]=>
NULL
}
}
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}
["authors"]=>
object(Illuminate\Database\Eloquent\Collection)#2864 (2) {
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array(1) {
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object(SCTeam\Auth\Models\User)#2829 (46) {
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string(5) "pgsql"
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string(5) "users"
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string(3) "int"
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array(31) {
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int(8667)
["username"]=>
NULL
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["last_name"]=>
string(11) "Szyłkajtis"
["email"]=>
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["phone"]=>
NULL
["mobile_phone"]=>
NULL
["status"]=>
bool(true)
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["password"]=>
string(34) "$P$BAHopUpcUb0/vkyohGIQkjb81gDgXw1"
["allow_newsletter"]=>
bool(true)
["api_token"]=>
string(60) "$2y$10$Qb5IAZZqvzmqquegS.8HAOzk/tVnLU/6vtN04oS.sbVCaAdW9rcbi"
["facebook_id"]=>
NULL
["google_id"]=>
NULL
["remember_token"]=>
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["created_at"]=>
string(19) "2023-04-21 17:29:18"
["updated_at"]=>
string(19) "2025-01-22 08:30:33"
["deleted_at"]=>
NULL
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NULL
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string(1864) "Bolesław jest adwokatem, członkiem Izby Adwokackiej w Warszawie oraz partnerem zarządzającym w LTCA Legal. Ukończył prawo na Uniwersytecie Marii Curie Skłodowskiej w Lublinie. Posiada wieloletnie, bogate doświadczenie w prowadzeniu i rozwiązywaniu sporów oraz obsłudze prawnej klientów, w szczególności z branży budowlanej i deweloperskiej. Swoje doświadczenie zdobył m.in. przy realizacji kluczowych projektów budowlanych i infrastrukturalnych, takich jak budowy linii kolejowych, dworców, stadionów, obiektów przemysłowych, dróg ekspresowych, autostrad i nieruchomości deweloperskich. Świadczył doradztwo na rzecz polskich i zagranicznych spółek w największych inwestycjach i sporach budowlanych w Polsce. Bolesław reprezentował klientów w licznych procesach sądowych i arbitrażowych o wielomilionowej wartości charakteryzujących się najwyższym stopniem skomplikowania i złożoności. Doradzał również klientom przy realizacji wielu znaczących i prestiżowych inwestycji budowlanych. Swoje bogate doświadczenie zdobywał w renomowanych polskich i międzynarodowych kancelariach prawnych, takich jak: JDP, DZP, CMS i Hoogells. W swojej praktyce kieruje się przede wszystkim indywidualnym podejściem do klientów zwracając szczególną uwagę na ich potrzeby biznesowe. Posiada szczególną umiejętność w szerokim, międzybranżowym podejściu do problemów klientów. Jest również doświadczonym prelegentem, który wielokrotnie występował na konferencjach i kongresach w branży budowlanej oraz prowadził liczne wykłady, warsztaty i panele, a także szkolenia dedykowane dla klientów. Obsługuje klientów w języku polskim, angielskim i niemieckim.
"
["to_be_logged_out"]=>
bool(false)
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["tpay_card_token"]=>
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["linkedin"]=>
string(47) "https://www.linkedin.com/in/boleslawszylkajtis/"
["large_photo_png"]=>
string(38) "photos/boleslaw_szylkajtis_500x500.png"
["large_photo_webp"]=>
string(39) "photos/boleslaw_szylkajtis_500x500.webp"
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["hubspot_contact_id"]=>
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}
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array(33) {
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["phone"]=>
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bool(true)
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["facebook_id"]=>
NULL
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NULL
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string(19) "2023-04-21 17:29:18"
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["deleted_at"]=>
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string(1864) "Bolesław jest adwokatem, członkiem Izby Adwokackiej w Warszawie oraz partnerem zarządzającym w LTCA Legal. Ukończył prawo na Uniwersytecie Marii Curie Skłodowskiej w Lublinie. Posiada wieloletnie, bogate doświadczenie w prowadzeniu i rozwiązywaniu sporów oraz obsłudze prawnej klientów, w szczególności z branży budowlanej i deweloperskiej. Swoje doświadczenie zdobył m.in. przy realizacji kluczowych projektów budowlanych i infrastrukturalnych, takich jak budowy linii kolejowych, dworców, stadionów, obiektów przemysłowych, dróg ekspresowych, autostrad i nieruchomości deweloperskich. Świadczył doradztwo na rzecz polskich i zagranicznych spółek w największych inwestycjach i sporach budowlanych w Polsce. Bolesław reprezentował klientów w licznych procesach sądowych i arbitrażowych o wielomilionowej wartości charakteryzujących się najwyższym stopniem skomplikowania i złożoności. Doradzał również klientom przy realizacji wielu znaczących i prestiżowych inwestycji budowlanych. Swoje bogate doświadczenie zdobywał w renomowanych polskich i międzynarodowych kancelariach prawnych, takich jak: JDP, DZP, CMS i Hoogells. W swojej praktyce kieruje się przede wszystkim indywidualnym podejściem do klientów zwracając szczególną uwagę na ich potrzeby biznesowe. Posiada szczególną umiejętność w szerokim, międzybranżowym podejściu do problemów klientów. Jest również doświadczonym prelegentem, który wielokrotnie występował na konferencjach i kongresach w branży budowlanej oraz prowadził liczne wykłady, warsztaty i panele, a także szkolenia dedykowane dla klientów. Obsługuje klientów w języku polskim, angielskim i niemieckim.
"
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NULL
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int(1105)
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}
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array(0) {
}
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array(6) {
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string(8) "datetime"
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string(8) "datetime"
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string(35) "SCTeam\Subscriptions\Enums\TimeType"
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NULL
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array(2) {
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["starts_at"]=>
string(8) "datetime"
["finish_at"]=>
string(8) "datetime"
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string(8) "datetime"
["published_to"]=>
string(8) "datetime"
["workshop_days"]=>
string(5) "array"
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string(7) "boolean"
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string(8) "datetime"
}
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array(0) {
}
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array(0) {
}
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NULL
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array(3) {
[0]=>
string(9) "image_url"
[1]=>
string(3) "url"
[2]=>
string(12) "legal_status"
}
["dispatchesEvents":protected]=>
array(0) {
}
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array(3) {
[0]=>
string(16) "createdWithMetas"
[1]=>
string(16) "updatedWithMetas"
[2]=>
string(14) "savedWithMetas"
}
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array(0) {
}
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array(0) {
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bool(true)
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array(0) {
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}
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array(0) {
}
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array(1) {
[0]=>
string(2) "id"
}
["__metaData":protected]=>
NULL
["__wasCreatedEventFired":protected]=>
bool(false)
["__wasUpdatedEventFired":protected]=>
bool(false)
["__wasSavedEventFired":protected]=>
bool(false)
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string(4) "name"
[1]=>
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[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"
}
["foreignKey":protected]=>
string(10) "product_id"
["relatedKey":protected]=>
string(9) "author_id"
}
}
["touches":protected]=>
array(0) {
}
["timestamps"]=>
bool(true)
["hidden":protected]=>
array(2) {
[0]=>
string(8) "password"
[1]=>
string(14) "remember_token"
}
["visible":protected]=>
array(0) {
}
["fillable":protected]=>
array(0) {
}
["guarded":protected]=>
array(0) {
}
["rememberTokenName":protected]=>
string(14) "remember_token"
["revisionable":protected]=>
array(8) {
[0]=>
string(10) "first_name"
[1]=>
string(9) "last_name"
[2]=>
string(5) "email"
[3]=>
string(5) "phone"
[4]=>
string(6) "status"
[5]=>
string(16) "allow_newsletter"
[6]=>
string(11) "facebook_id"
[7]=>
string(9) "google_id"
}
["sortable":protected]=>
array(5) {
[0]=>
string(2) "id"
[1]=>
string(10) "first_name"
[2]=>
string(9) "last_name"
[3]=>
string(5) "email"
[4]=>
string(10) "created_at"
}
["accessToken":protected]=>
NULL
["forceDeleting":protected]=>
bool(false)
["roleClass":"SCTeam\Auth\Models\User":private]=>
NULL
["permissionClass":"SCTeam\Auth\Models\User":private]=>
NULL
["wildcardClass":"SCTeam\Auth\Models\User":private]=>
NULL
["__metaData":protected]=>
NULL
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bool(false)
["__wasUpdatedEventFired":protected]=>
bool(false)
["__wasSavedEventFired":protected]=>
bool(false)
["mediaConversions"]=>
array(0) {
}
["mediaCollections"]=>
array(0) {
}
["deletePreservingMedia":protected]=>
bool(false)
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array(0) {
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}
}
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bool(false)
}
["translations"]=>
object(Illuminate\Database\Eloquent\Collection)#2859 (2) {
["items":protected]=>
array(1) {
[0]=>
object(SCTeam\Products\Models\ProductTranslation)#2805 (30) {
["connection":protected]=>
string(5) "pgsql"
["table":protected]=>
string(20) "product_translations"
["primaryKey":protected]=>
string(2) "id"
["keyType":protected]=>
string(3) "int"
["incrementing"]=>
bool(true)
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array(0) {
}
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array(0) {
}
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bool(false)
["perPage":protected]=>
int(15)
["exists"]=>
bool(true)
["wasRecentlyCreated"]=>
bool(false)
["escapeWhenCastingToString":protected]=>
bool(false)
["attributes":protected]=>
array(7) {
["id"]=>
int(1105)
["product_id"]=>
int(1105)
["locale"]=>
string(2) "pl"
["name"]=>
string(38) "Odpowiedzialność członków zarządu"
["content"]=>
string(1882) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przybliżenie najważniejszych aspektów związanych z odpowiedzialnością członków zarządu spółek.
PROGRAM
I. Zasady związane z piastowaniem funkcji cżłonka zarządu.
1. Odpowiedzialność za działanie spółki.
2. Wymóg zachowania lojalności wobec spółki.
3. Wymóg działania z należytą starannością.
4. Wymóg zachowania tajemnicy.
II. Odpowiedzialność wewnętrzna członka zarządu.
1. Odpowiedzialność korporacyjna wobec spółki.
2. Odpowiedzialność za szkodę wyrządzoną spółce (art. 293 § 1 KSH).
3. Odpowiedzialność wobec spółki na podstawie stosunku kontraktowego.
III. Odpowiedzialność zewnętrzna członka zarządu
1. Odpowiedzialność na podstawie art. 291 KSH.
2. Odpowiedzialność na podstawie art. 299 § 1 KSH.
3. Odpowiedzialność na podstawie art. 300 KSH.
IV. Odpowiedzialność karna i podatkowa członka zarządu.
1. Odpowiedzialność karna, którą może ponieść członek zarządu.
3. Odpowiedzialność za zaległości podatkowe spółki.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(951) "
Cena bez abonamentu:
199 PLN
Stan prawny:
09.03.2023
Czas trwania:
3 godziny 25 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
["original":protected]=>
array(7) {
["id"]=>
int(1105)
["product_id"]=>
int(1105)
["locale"]=>
string(2) "pl"
["name"]=>
string(38) "Odpowiedzialność członków zarządu"
["content"]=>
string(1882) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przybliżenie najważniejszych aspektów związanych z odpowiedzialnością członków zarządu spółek.
PROGRAM
I. Zasady związane z piastowaniem funkcji cżłonka zarządu.
1. Odpowiedzialność za działanie spółki.
2. Wymóg zachowania lojalności wobec spółki.
3. Wymóg działania z należytą starannością.
4. Wymóg zachowania tajemnicy.
II. Odpowiedzialność wewnętrzna członka zarządu.
1. Odpowiedzialność korporacyjna wobec spółki.
2. Odpowiedzialność za szkodę wyrządzoną spółce (art. 293 § 1 KSH).
3. Odpowiedzialność wobec spółki na podstawie stosunku kontraktowego.
III. Odpowiedzialność zewnętrzna członka zarządu
1. Odpowiedzialność na podstawie art. 291 KSH.
2. Odpowiedzialność na podstawie art. 299 § 1 KSH.
3. Odpowiedzialność na podstawie art. 300 KSH.
IV. Odpowiedzialność karna i podatkowa członka zarządu.
1. Odpowiedzialność karna, którą może ponieść członek zarządu.
3. Odpowiedzialność za zaległości podatkowe spółki.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(951) "
Cena bez abonamentu:
199 PLN
Stan prawny:
09.03.2023
Czas trwania:
3 godziny 25 minut
Certyfikat:
TAK
Materiały:
Tak
"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przybliżenie podstawowych pojęć związanych z rozliczeniem szczególnej procedury dotyczącej VAT marży. Szkolenie stanowić będzie omówienie zasad regulujących procedurę VAT marża w turystyce oraz przy dostawach towarów używanych, dzieł sztuki, przedmiotów kolekcjonerskich i antyków.
PROGRAM
I. Wprowadzenie do procedury VAT marża
II. VAT marża w turystyce
– Pojęcie usługi turystyki
– Zakres usług opodatkowanych wg procedury VAT marża
– Usługi własne i usługi nabywane dla bezpośredniej korzyści turysty
– Świadczenia kompleksowe w turystyce
– Usługi pośrednictwa w usługach turystycznych
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– Zaliczki na poczet usług turystyki
– Rozliczanie marży po otrzymaniu dodatkowych dokumentów kosztowych
– Wpływ korekt na wysokość marży
– Pojęcie i zasady ustalania marży
– Ewidencjonowanie usług turystycznych na kasie fiskalnej
– Najczęściej pojawiające się problemy w ustaleniu marży
III. Sprzedaż towarów używanych
– Definicja towarów używanych
– Zasady ustalania marży przy sprzedaży towarów używanych
– Stawka VAT przy sprzedaży towarów używanych objętych procedurą VAT marża
IV. Dostawy dzieł sztuki, przedmiotów kolekcjonerskich i antyków
– Definicje podatkowe dzieł sztuki, przedmiotów kolekcjonerskich i antyków
– Zasady ustalania marży
"
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Cena bez abonamentu:
199 PLN
Stan prawny:
08.03.2023
Czas trwania:
2 godziny 50 minut
Certyfikat:
TAK
Materiały:
Tak
"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przybliżenie podstawowych pojęć związanych z rozliczeniem szczególnej procedury dotyczącej VAT marży. Szkolenie stanowić będzie omówienie zasad regulujących procedurę VAT marża w turystyce oraz przy dostawach towarów używanych, dzieł sztuki, przedmiotów kolekcjonerskich i antyków.
PROGRAM
I. Wprowadzenie do procedury VAT marża
II. VAT marża w turystyce
– Pojęcie usługi turystyki
– Zakres usług opodatkowanych wg procedury VAT marża
– Usługi własne i usługi nabywane dla bezpośredniej korzyści turysty
– Świadczenia kompleksowe w turystyce
– Usługi pośrednictwa w usługach turystycznych
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– Zaliczki na poczet usług turystyki
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– Wpływ korekt na wysokość marży
– Pojęcie i zasady ustalania marży
– Ewidencjonowanie usług turystycznych na kasie fiskalnej
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– Zasady ustalania marży przy sprzedaży towarów używanych
– Stawka VAT przy sprzedaży towarów używanych objętych procedurą VAT marża
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"
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Cena bez abonamentu:
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Stan prawny:
08.03.2023
Czas trwania:
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Certyfikat:
TAK
Materiały:
Tak
"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przybliżenie podstawowych pojęć funkcjonujących w obrocie towarowym z zagranicą. W trakcie szkolenia zostaną także przedstawione obowiązki związane z przywozem towaru jak również jego eksportem, omówione zasady ustalania należności celnych. Przedstawione zostaną procedury celne ze wskazaniem ich gospodarczego skutku jak również pozostałe aspekty związane z wymianą towarową z państwami trzecimi.
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2. Zgłoszenie celne, zasady powstawania długu celnego.
a) formalności związane z przywozem i wywozem towarów
b) obowiązek zapłaty długu celnego i jego rozliczanie
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a) przywóz i wywóz towarów
b) procedury specjalne.
4. Elementy kalkulacyjne zgłoszenia celnego
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c) pochodzenie towaru
"
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Cena bez abonamentu:
199 PLN
Stan prawny:
06.03.2023
Czas trwania:
4 godziny 40 minut
Certyfikat:
TAK
Materiały:
Tak
"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przybliżenie podstawowych pojęć funkcjonujących w obrocie towarowym z zagranicą. W trakcie szkolenia zostaną także przedstawione obowiązki związane z przywozem towaru jak również jego eksportem, omówione zasady ustalania należności celnych. Przedstawione zostaną procedury celne ze wskazaniem ich gospodarczego skutku jak również pozostałe aspekty związane z wymianą towarową z państwami trzecimi.
PROGRAM
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a) formalności związane z przywozem i wywozem towarów
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a) przywóz i wywóz towarów
b) procedury specjalne.
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Cena bez abonamentu:
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Stan prawny:
06.03.2023
Czas trwania:
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Certyfikat:
TAK
Materiały:
Tak
"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Szkolenie ma na celu kompleksowe omówienie rozwiązań wynikających z pakietu Slim VAT 3 oraz omówienie dotychczasowej praktyki stosowania rozwiązań wynikających z pakietów Slim VAT 1 i Slim VAT-2.
PROGRAM
1. Pakiet „Slim VAT 3”
a) Nowy limit dla „małego podatnika”.
b) Korekty faktur a kurs waluty obcej.
c) WDT – doprecyzowanie obowiązków podatnika.
d) Zmiany w zwolnieniach z VAT dla zarządzania funduszami inwestycyjnymi oraz importu towarów dla palcówek dyplomatycznych.
e) Zniesienie obowiązku posiadania faktury do odliczenia VAT przy WNT.
f) Zmiany w zakresie rozliczenia proporcjonalnego odliczenia VAT.
g) Fakturowanie zaliczek.
h) Odpowiedzialność solidarna faktora.
i) Raportowanie w przypadku używania kas on-line.
j) Zmiany w zakresie „dodatkowego zobowiązania podatkowego”.
k) Korekty przy OSS.
l) Przelewy na rachunkach VAT w ramach Grupy VAT.
m) Zmiany w zakresie WIS.
2. Zmiany wynikające z pakietu „SLIM VAT 2”
a) Zmiany wynikające z Brexit.
b) Modyfikacja rozliczeń w transakcjach łańcuchowych.
c) Faktury korygujące import usług i WNT.
d) Rozliczenia importu uproszczonego
e) Ulga na złe długi.
f) Powrót do pierwotnych zasad odliczenia podatku naliczonego przy imporcie usług i WNT.
g) Pozostałe zmiany.
3. Pakiet “SLIM VAT 1”
a) Faktury korygujące in minus po stronie sprzedawcy;
b) Korekty in minus dotyczące zakupów;
c) Rozwiązania dotyczące faktur korygujących in plus;
d) Objaśnienia Ministra Finansów
e) Pozostałe zmiany wynikające z pakietu „SLIM VAT 1”.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(951) "
Cena bez abonamentu:
199 PLN
Stan prawny:
28.02.2023
Czas trwania:
3 godziny 20 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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["content"]=>
string(2478) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Szkolenie ma na celu kompleksowe omówienie rozwiązań wynikających z pakietu Slim VAT 3 oraz omówienie dotychczasowej praktyki stosowania rozwiązań wynikających z pakietów Slim VAT 1 i Slim VAT-2.
PROGRAM
1. Pakiet „Slim VAT 3”
a) Nowy limit dla „małego podatnika”.
b) Korekty faktur a kurs waluty obcej.
c) WDT – doprecyzowanie obowiązków podatnika.
d) Zmiany w zwolnieniach z VAT dla zarządzania funduszami inwestycyjnymi oraz importu towarów dla palcówek dyplomatycznych.
e) Zniesienie obowiązku posiadania faktury do odliczenia VAT przy WNT.
f) Zmiany w zakresie rozliczenia proporcjonalnego odliczenia VAT.
g) Fakturowanie zaliczek.
h) Odpowiedzialność solidarna faktora.
i) Raportowanie w przypadku używania kas on-line.
j) Zmiany w zakresie „dodatkowego zobowiązania podatkowego”.
k) Korekty przy OSS.
l) Przelewy na rachunkach VAT w ramach Grupy VAT.
m) Zmiany w zakresie WIS.
2. Zmiany wynikające z pakietu „SLIM VAT 2”
a) Zmiany wynikające z Brexit.
b) Modyfikacja rozliczeń w transakcjach łańcuchowych.
c) Faktury korygujące import usług i WNT.
d) Rozliczenia importu uproszczonego
e) Ulga na złe długi.
f) Powrót do pierwotnych zasad odliczenia podatku naliczonego przy imporcie usług i WNT.
g) Pozostałe zmiany.
3. Pakiet “SLIM VAT 1”
a) Faktury korygujące in minus po stronie sprzedawcy;
b) Korekty in minus dotyczące zakupów;
c) Rozwiązania dotyczące faktur korygujących in plus;
d) Objaśnienia Ministra Finansów
e) Pozostałe zmiany wynikające z pakietu „SLIM VAT 1”.
"
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["additional_info"]=>
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Cena bez abonamentu:
199 PLN
Stan prawny:
28.02.2023
Czas trwania:
3 godziny 20 minut
Certyfikat:
TAK
Materiały:
Tak
"
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}
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["content"]=>
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przybliżenie tematyki najpopularniejszych roszczeń mogących się pojawić po obu stronach umowy o roboty budowlane oraz jak się przygotować do ich dochodzenia albo obrony przed nimi.
PROGRAM
I. Roszczenia wykonawcy
1) roszczenie o zapłatę za wykonanie przedmiotu umowy
– czym się charakteryzuje
– rodzaje wynagrodzenia
– najczęstsze pomyłki i niedopowiedzenia
2) roszczenie o przedłużenie czasu realizacji
– roszczenie niefinansowe
– jak się do niego przygotować
– najczęstsze błędy
– konsekwencje roszczenia
3) roszczenie o koszty ogólne (w przedłużonym czasie realizacji)
– kontynuacja roszczenia o zmianę terminu realizacji
– specyfika roszczenia i trudności z nim związane
– rola służb księgowych i finansowych
4) roszczenie dot. robót dodatkowych
– charakterystyka roszczenia i jego podstawy
– przygotowanie do roszczenia
– strategia przy robotach dodatkowych
5) roszczenia odszkodowawcze
– przykładowe roszczenia „dodatkowe”
6) roszczenia waloryzacyjne
– waloryzacja kontraktowa
– waloryzacja sądowa
– nowe zasady do.t waloryzacji
II. Roszczenia inwestora
1) kary umowne
– najpowszechniejsze roszczenie inwestorów
– rzeczywista moc tego roszczenia
– najczęstsze błędy przy konstruowaniu kar umownych i ich dochodzeniu
2) wykonanie zastępcze
– kiedy jest możliwe – jakie warunki należy spełnić
– jak przerzucić koszty na kontrahenta
3) dotyczące skorzystania z zabezpieczenia wykonania umowy
– charakter i rodzaje zabezpieczeń
– o czym należy pamiętać przy gwarancjach bankowych i ubezpieczeniowych
– czy warto skorzystać od razu?
4) roszczenia rękojmiano-gwaranycjne
– różnice pomiędzy reżimami odpowiedzialności
– rzeczywiste podstawy roszczeń
– w jaki sposób dochodzone są te roszczenia
"
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Cena bez abonamentu:
199 PLN
Stan prawny:
27.02.2023
Czas trwania:
4 godziny 35 minut
Certyfikat:
TAK
Materiały:
Tak
"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przybliżenie tematyki najpopularniejszych roszczeń mogących się pojawić po obu stronach umowy o roboty budowlane oraz jak się przygotować do ich dochodzenia albo obrony przed nimi.
PROGRAM
I. Roszczenia wykonawcy
1) roszczenie o zapłatę za wykonanie przedmiotu umowy
– czym się charakteryzuje
– rodzaje wynagrodzenia
– najczęstsze pomyłki i niedopowiedzenia
2) roszczenie o przedłużenie czasu realizacji
– roszczenie niefinansowe
– jak się do niego przygotować
– najczęstsze błędy
– konsekwencje roszczenia
3) roszczenie o koszty ogólne (w przedłużonym czasie realizacji)
– kontynuacja roszczenia o zmianę terminu realizacji
– specyfika roszczenia i trudności z nim związane
– rola służb księgowych i finansowych
4) roszczenie dot. robót dodatkowych
– charakterystyka roszczenia i jego podstawy
– przygotowanie do roszczenia
– strategia przy robotach dodatkowych
5) roszczenia odszkodowawcze
– przykładowe roszczenia „dodatkowe”
6) roszczenia waloryzacyjne
– waloryzacja kontraktowa
– waloryzacja sądowa
– nowe zasady do.t waloryzacji
II. Roszczenia inwestora
1) kary umowne
– najpowszechniejsze roszczenie inwestorów
– rzeczywista moc tego roszczenia
– najczęstsze błędy przy konstruowaniu kar umownych i ich dochodzeniu
2) wykonanie zastępcze
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– jak przerzucić koszty na kontrahenta
3) dotyczące skorzystania z zabezpieczenia wykonania umowy
– charakter i rodzaje zabezpieczeń
– o czym należy pamiętać przy gwarancjach bankowych i ubezpieczeniowych
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"
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Cena bez abonamentu:
199 PLN
Stan prawny:
27.02.2023
Czas trwania:
4 godziny 35 minut
Certyfikat:
TAK
Materiały:
Tak
"
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Znaleziono 493 szkoleń