Podatki, prawo i rachunkowość
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"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem niniejszego szkolenia jest praktyczne przybliżenie kluczowych aspektów związanych z szeroko rozumianymi transakcjami dotyczącymi nieruchomości.
PROGRAM
I. Prawne aspekty związane ze sprzedażą i nabyciem nieruchomości
1. Jak przygotować się do transakcji.
2. Umowa przedwstępna sprzedaży nieruchomości.
3. Kluczowe aspekty umowy sprzedaży nieruchomości.
3. Prawne aspekty dot. flipów.
II. Umowa deweloperska
1. Istota deweloperskiego obrotu nieruchomościami.
2. Kluczowe aspekty umowy deweloperskiej.
3. Przegląd istotnych zmian związanych z nową ustawą deweloperską.
III. Najem i dzierżawa
1. Ostota najmu, najmu komercyjnego i dzierżawy.
2. Kluczowe uregulowania umowy najmu/dzierżawy.
3. Praktyczne aspekty prawne związane z najmem.
"
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Cena bez abonamentu:
199 PLN
Stan prawny:
13.04.2023
Czas trwania:
4 godziny 5 minut
Certyfikat:
TAK
Materiały:
Tak
"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
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PROGRAM
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1. Jak przygotować się do transakcji.
2. Umowa przedwstępna sprzedaży nieruchomości.
3. Kluczowe aspekty umowy sprzedaży nieruchomości.
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"
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Stan prawny:
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Certyfikat:
TAK
Materiały:
Tak
"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest pokazanie na przykładach liczbowych różnych sytuacji związanych z rozliczeniami w właścicielami i wspólnikami jednostek.
PROGRAM
1. Istota rozrachunków
2. Przykłady księgowań transakcji w działalności osoby fizycznej – m.in. wniesienie kapitału, zapłata zaliczek na podatek dochodowy, zapłata składek ZUS, pokrywanie prywatnych i firmowych kosztów
3. Przykłady księgowań transakcji w spółce jawnej – m.in. wniesienie wkładów, pożyczki, pobieranie zysku
4. Przykłady księgowań transakcji z spółkach kapitałowych – rozrachunki z tytułu wkładów, dopłaty do spółki, pożyczki i podział wyniku finansowego.
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
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Certyfikat:
TAK
Materiały:
Tak
"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest pokazanie na przykładach liczbowych różnych sytuacji związanych z rozliczeniami w właścicielami i wspólnikami jednostek.
PROGRAM
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"
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Materiały:
Tak
"
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string(3624) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
W trakcie szkolenia zostaną omówione teoretyczne i praktyczne zagadnienia dotyczące likwidacji wybranych spółek prawa handlowego – spółki jawnej, komandytowej i spółki z o. o. Prowadzące odniesie się także do osoby likwidatora z perspektywy jego powołania, i odołania oraz wynagradzana, a także omówi zakres uprawnień i obowiązków likwidatora. Szkolenie będzie obejmowało aspekty nie tylko prawne, ale także podatkowe (PIT, CIT, VA, PCC) oraz ZUS związane z otwarciem, przebiegem i zakończeniem procesu likwidacji po stronie spólki i jej wspólników oraz kontrahentów.
PROGRAM
1. Likwidacja spółki jawnej – przebieg procesu, etapy, konsekwencje
a. Rozwiązanie i likwidacja – czy to jest to samo?
b. Jak rozpocząć proces likwidacji spółki jawnej?
c. Jakie są sposoby likwidacji spółki jawnej?
d. Etapy likwidacji spółki komandytowej
e. Skutki likwidacji spółki jawnej wynikające z Ksh
f. Likwidacja spółki jawnej – PIT, CIT, VAT, PCC
g. Likwidacja spółki jawnej w kontekście ZUS
h. Pozostałe skutki likwidacji spółki jawnej
2. Likwidacja spółki komandytowej – przebieg procesu, konsekwencje
a. Rozwiązanie i likwidacja – czy to jest to samo?
b. Jak rozpocząć proces likwidacji spółki komandytowej?
c. Jakie są sposoby likwidacji spółki komandytowej?
d. Etapy likwidacji spółki komandytowej
e. Skutki likwidacji spółki komandytowej wynikające z Ksh
f. Likwidacja spółki komandytowej– PIT, CIT, VAT, PCC
g. Likwidacja spółki komandytowej w kontekście ZUS
h. Pozostałe skutki likwidacji spółki komandytowej
3. Likwidacja spółki z ograniczoną odpowiedzialnością – przebieg procesu, konsekwencje
a. Rozwiązanie i likwidacja spółki z o. o. – czy to jest to samo?
b. Jak rozpocząć proces likwidacji spółki z o. o. (uchwała, koszty, głosowanie)?
c. Etapy likwidacji spółki z o. o. (ogłoszenie w MSiG, zmiana w KRS)
d. Skutki likwidacji spółki z o. o. wynikające z Ksh
e. Likwidacja spółki z o. o. – PIT, CIT, VAT, PCC
f. Likwidacja spółki z o. o. w kontekście ZUS
g. Pozostałe skutki likwidacji spółki z o. o.
4. Rola likwidatora w procesie likwidacji
a. Powołanie likwidatora
b. Prawa i obowiązki likwidatora
c. Wynagrodzenie likwidatora
d. Odwołanie likwidatora
5. Skutki podatkowe likwidacji spółki osobowej i kapitałowej po stronie spółki i wspólników
6. Skutki w ZUS likwidacji spółki osobowej i kapitałowej po stronie spółki i wspólników, skutki bilansowe
"
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Cena z abonamentem:
0 PLN
Cena bez abonamentu:
199 PLN
Stan prawny:
12.04.2023
Czas trwania:
4 godziny 30 minut
Certyfikat:
TAK
Materiały:
Tak
"
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string(3624) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
W trakcie szkolenia zostaną omówione teoretyczne i praktyczne zagadnienia dotyczące likwidacji wybranych spółek prawa handlowego – spółki jawnej, komandytowej i spółki z o. o. Prowadzące odniesie się także do osoby likwidatora z perspektywy jego powołania, i odołania oraz wynagradzana, a także omówi zakres uprawnień i obowiązków likwidatora. Szkolenie będzie obejmowało aspekty nie tylko prawne, ale także podatkowe (PIT, CIT, VA, PCC) oraz ZUS związane z otwarciem, przebiegem i zakończeniem procesu likwidacji po stronie spólki i jej wspólników oraz kontrahentów.
PROGRAM
1. Likwidacja spółki jawnej – przebieg procesu, etapy, konsekwencje
a. Rozwiązanie i likwidacja – czy to jest to samo?
b. Jak rozpocząć proces likwidacji spółki jawnej?
c. Jakie są sposoby likwidacji spółki jawnej?
d. Etapy likwidacji spółki komandytowej
e. Skutki likwidacji spółki jawnej wynikające z Ksh
f. Likwidacja spółki jawnej – PIT, CIT, VAT, PCC
g. Likwidacja spółki jawnej w kontekście ZUS
h. Pozostałe skutki likwidacji spółki jawnej
2. Likwidacja spółki komandytowej – przebieg procesu, konsekwencje
a. Rozwiązanie i likwidacja – czy to jest to samo?
b. Jak rozpocząć proces likwidacji spółki komandytowej?
c. Jakie są sposoby likwidacji spółki komandytowej?
d. Etapy likwidacji spółki komandytowej
e. Skutki likwidacji spółki komandytowej wynikające z Ksh
f. Likwidacja spółki komandytowej– PIT, CIT, VAT, PCC
g. Likwidacja spółki komandytowej w kontekście ZUS
h. Pozostałe skutki likwidacji spółki komandytowej
3. Likwidacja spółki z ograniczoną odpowiedzialnością – przebieg procesu, konsekwencje
a. Rozwiązanie i likwidacja spółki z o. o. – czy to jest to samo?
b. Jak rozpocząć proces likwidacji spółki z o. o. (uchwała, koszty, głosowanie)?
c. Etapy likwidacji spółki z o. o. (ogłoszenie w MSiG, zmiana w KRS)
d. Skutki likwidacji spółki z o. o. wynikające z Ksh
e. Likwidacja spółki z o. o. – PIT, CIT, VAT, PCC
f. Likwidacja spółki z o. o. w kontekście ZUS
g. Pozostałe skutki likwidacji spółki z o. o.
4. Rola likwidatora w procesie likwidacji
a. Powołanie likwidatora
b. Prawa i obowiązki likwidatora
c. Wynagrodzenie likwidatora
d. Odwołanie likwidatora
5. Skutki podatkowe likwidacji spółki osobowej i kapitałowej po stronie spółki i wspólników
6. Skutki w ZUS likwidacji spółki osobowej i kapitałowej po stronie spółki i wspólników, skutki bilansowe
"
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Cena z abonamentem:
0 PLN
Cena bez abonamentu:
199 PLN
Stan prawny:
12.04.2023
Czas trwania:
4 godziny 30 minut
Certyfikat:
TAK
Materiały:
Tak
"
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"
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"
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["product_id"]=>
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["locale"]=>
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["name"]=>
string(39) "Zabezpieczenie umowy najmu komercyjnego"
["content"]=>
string(1652) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest omówienie najskuteczniejszych i najpopularniejszych form zabezpieczenia umowy najmu komercyjnego.
PROGRAM
I. Wstęp
II. Zabezpieczenie umowy najmu komercyjnego
a. Prawne zabezpieczenia umów najmu komercyjnego
1. Podział prawnych zabezpieczeń
1. Zabezpieczenia osobowe
2. Zabezpieczenia rzeczowe
2. Podmiot ustanawiający zabezpieczenie
b. Najczęściej stosowane formy zabezpieczeń
III. Wybór odpowiedniej formy zabezpieczenia umowy najmu
a. Kryteria stosowane przy wyborze formy zabezpieczenia
b. Określenie ryzyka związanych z zawarciem umowy najmu komercyjnego
c. Realna możliwość zaspokojenia roszczeń z umowy najmu komercyjnego
IV. Określenie wysokości i czasu trwania zabezpieczenia
a. Pojęcie wierzytelności
b. Rodzaje wierzytelności
V. Weryfikacja najemcy
a. Badanie statusu prawnego najemcy
"
["description"]=>
string(0) ""
["additional_info"]=>
string(951) "
Cena bez abonamentu:
199 PLN
Stan prawny:
11.04.2023
Czas trwania:
3 godziny 25 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
["original":protected]=>
array(7) {
["id"]=>
int(1181)
["product_id"]=>
int(1181)
["locale"]=>
string(2) "pl"
["name"]=>
string(39) "Zabezpieczenie umowy najmu komercyjnego"
["content"]=>
string(1652) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest omówienie najskuteczniejszych i najpopularniejszych form zabezpieczenia umowy najmu komercyjnego.
PROGRAM
I. Wstęp
II. Zabezpieczenie umowy najmu komercyjnego
a. Prawne zabezpieczenia umów najmu komercyjnego
1. Podział prawnych zabezpieczeń
1. Zabezpieczenia osobowe
2. Zabezpieczenia rzeczowe
2. Podmiot ustanawiający zabezpieczenie
b. Najczęściej stosowane formy zabezpieczeń
III. Wybór odpowiedniej formy zabezpieczenia umowy najmu
a. Kryteria stosowane przy wyborze formy zabezpieczenia
b. Określenie ryzyka związanych z zawarciem umowy najmu komercyjnego
c. Realna możliwość zaspokojenia roszczeń z umowy najmu komercyjnego
IV. Określenie wysokości i czasu trwania zabezpieczenia
a. Pojęcie wierzytelności
b. Rodzaje wierzytelności
V. Weryfikacja najemcy
a. Badanie statusu prawnego najemcy
"
["description"]=>
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["additional_info"]=>
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Cena bez abonamentu:
199 PLN
Stan prawny:
11.04.2023
Czas trwania:
3 godziny 25 minut
Certyfikat:
TAK
Materiały:
Tak
"
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"
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"
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["name"]=>
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["content"]=>
string(2684) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Druga odsłona ulg podatkowych w CIT. Omówiliśmy już ulgę na działalność badawczo-rozwojową oraz ulgę na ekspansję produktową (prowzrostową), teraz czas na ulgę na robotyzację oraz ulgę na prototyp. Dodatkowo poruszymy kwestie pozostałych ulg przewidzianych ustawą, w tym preferencyjne opodatkowanie dochodów z kwalifikowanych praw własności intelektualnej (tzw. IP BOX), ze szczególnym uwzględnieniem programów komputerowych.
Celem szkolenia jest omówienie przesłanek stosowania ulg i przybliżenie najważniejszych definicji związanych z daną preferencją.
Podczas szkolenia przedstawimy również podejście organów podatkowych oraz zagadnienia praktycznie i problemy z jakimi przedsiębiorcy mogą się zmierzyć próbując rozliczyć dana preferencję.
PROGRAM
1. Ulga na prototyp (produkcje próbną i wprowadzenie na rynek nowego produktu):
a. Zasady stosowani ulgi,
b. Znaczenie produkcji próbnej i kosztów z nią związanych
c. Istota wprowadzenia na rynek nowego produktu i kosztów z tym związanych,
d. Limity i ograniczenia w rozliczeniu ulgi.
e. Dokumentacja kosztów i celów ich ponoszenia,
2. Ulga na robotyzację:
a. Zasady stosowani ulgi,
b. Koszty robotyzacji możliwe do rozliczenia,
c. Definicja robota przemysłowego oraz maszyn i urządzeń peryferyjnych,
d. Znaczenie specyfikacji technicznej robota przemysłowego,
e. Limity i ograniczenia w rozliczeniu ulgi.
f. Dokumentacja kosztów i celów ich ponoszenia,
3. Pozostałe ulgi przewidziane ustawą:
a. IP BOX: definicje kwalifikowanych praw własności intelektualnej
b. IP BOX: rodzaje możliwych do osiągnięcia przychodów
c. IP BOX: problemy praktyczne i podejście organów
d. Odliczenie od darowizn,
e. Ulga Konsolidacyjna,
f. Ulga IPO,
g. Ulga dla wspierających sport, kulturę i edukację.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(951) "
Cena bez abonamentu:
199 PLN
Stan prawny:
29.03.2023
Czas trwania:
2 godziny 35 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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["content"]=>
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Druga odsłona ulg podatkowych w CIT. Omówiliśmy już ulgę na działalność badawczo-rozwojową oraz ulgę na ekspansję produktową (prowzrostową), teraz czas na ulgę na robotyzację oraz ulgę na prototyp. Dodatkowo poruszymy kwestie pozostałych ulg przewidzianych ustawą, w tym preferencyjne opodatkowanie dochodów z kwalifikowanych praw własności intelektualnej (tzw. IP BOX), ze szczególnym uwzględnieniem programów komputerowych.
Celem szkolenia jest omówienie przesłanek stosowania ulg i przybliżenie najważniejszych definicji związanych z daną preferencją.
Podczas szkolenia przedstawimy również podejście organów podatkowych oraz zagadnienia praktycznie i problemy z jakimi przedsiębiorcy mogą się zmierzyć próbując rozliczyć dana preferencję.
PROGRAM
1. Ulga na prototyp (produkcje próbną i wprowadzenie na rynek nowego produktu):
a. Zasady stosowani ulgi,
b. Znaczenie produkcji próbnej i kosztów z nią związanych
c. Istota wprowadzenia na rynek nowego produktu i kosztów z tym związanych,
d. Limity i ograniczenia w rozliczeniu ulgi.
e. Dokumentacja kosztów i celów ich ponoszenia,
2. Ulga na robotyzację:
a. Zasady stosowani ulgi,
b. Koszty robotyzacji możliwe do rozliczenia,
c. Definicja robota przemysłowego oraz maszyn i urządzeń peryferyjnych,
d. Znaczenie specyfikacji technicznej robota przemysłowego,
e. Limity i ograniczenia w rozliczeniu ulgi.
f. Dokumentacja kosztów i celów ich ponoszenia,
3. Pozostałe ulgi przewidziane ustawą:
a. IP BOX: definicje kwalifikowanych praw własności intelektualnej
b. IP BOX: rodzaje możliwych do osiągnięcia przychodów
c. IP BOX: problemy praktyczne i podejście organów
d. Odliczenie od darowizn,
e. Ulga Konsolidacyjna,
f. Ulga IPO,
g. Ulga dla wspierających sport, kulturę i edukację.
"
["description"]=>
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Cena bez abonamentu:
199 PLN
Stan prawny:
29.03.2023
Czas trwania:
2 godziny 35 minut
Certyfikat:
TAK
Materiały:
Tak
"
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["name"]=>
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["content"]=>
string(3870) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przedstawienie uczestnikom podstaw systemu podatkowego, zawartych w Ordynacji podatkowej. Zasady zawarte w Ordynacji podatkowej, to swego rodzaju baza, bez której nie jest możliwe skuteczne odnalezienie się w gąszczu szczegółowych regulacji podatkowych. Podczas szkolenia uczestnicy dowiedzą się jak prawidłowo liczyć terminy, z jakiej ochrony możemy korzystać zgodnie z przepisami ordynacji, czym są zobowiązania podatkowe, jaka jest odpowiedzialność podatników, płatników i inkasentów oraz jakie ulgi mogą przysługiwać w spłacie zobowiązań.
PROGRAM
1. Zagadnienie ogólne
a) Ordynacja podatkowa – zakres i cel regulacji
b) Organy podatkowe i ich właściwość
2. Obowiązek podatkowy
a) Zobowiązanie podatkowe – definicja zobowiązania podatkowego, kiedy powstaje zobowiązanie podatkowe?
b) Czy można i jak zabezpieczyć obowiązek wykonania zobowiązania podatkowego – wykonanie decyzji o zabezpieczeniu
c) Oszacowanie podstawy opodatkowania – na czym polega i jak następuje oszacowanie?
d) Zaległość podatkowa -kiedy powstaje?
e) Odsetki za zwłokę – od czego zależy podwyższona i obniżona stawka odsetek .
f) Wygaśnięcie zobowiązania podatkowego – kiedy jest możliwe i od czego zależy?
g) Przedawnienie zobowiązania podatkowego – kiedy jest możliwe i od czego zależy?
h) Przerwanie oraz zawieszenie biegu terminu zobowiązania podatkowego- kiedy jest możliwe i od czego zależy?
i) Nadpłata – definicja nadpłaty, stwierdzenie nadpłaty, zwrot, zaliczenie, terminy, wygaśnięcie.
j) Korekta deklaracji
3. Odpowiedzialność za zobowiązania podatkowe
a) Podatnika, płatnika, inkasenta,
b) Zarządu spółki kapitałowej
c) Spadkobiercy
d) Małżonka oraz rozwiedzionego małżonka
e) Rodziny
f) Osób trzecich
4. Działania ochronne i ulgi w spłacie zobowiązań
a) interpretacje podatkowe art. 14a – 14s Ordynacji Podatkowej
b) główne funkcje interpretacji
c) wydanie interpretacji indywidualnej
d) ochrona wnioskodawcy
e) odmowa wydania interpretacji indywidualnej
f) opinie zabezpieczające a interpretacje indywidualne
g) opinie zabezpieczające – art. 119w – 119zf Ordynacji Podatkowej
h) ulgi w spłacie zobowiązań podatkowych
i) procedura skorzystania z ulgi w spłacie zobowiązań
j) zaniechanie poboru podatku
k) objaśnienia Ministerstwa Finansów
5. Postępowania podatkowe i kontrole – zagadnienia ogólne
a) Postępowanie podatkowe
b) Kontrola podatkowa
c) Czynności sprawdzające
6. Postępowanie odwoławcze – zagadnienia ogólne
a) Prawo i terminy do odwołania
b) Elementy odwołania
c) Adresat odwołania
d) Zażalenia
e) Decyzja organu odwoławczego
f) Wznowienie postępowania odwoławczego
g) Nieważności decyzji ostatecznej
h) Uchylenie lub zmiana decyzji ostatecznej
i) Wygaśnięcie decyzji
"
["description"]=>
string(0) ""
["additional_info"]=>
string(951) "
Cena bez abonamentu:
199 PLN
Stan prawny:
28.03.2023
Czas trwania:
4 godziny 25 minut
Certyfikat:
TAK
Materiały:
Tak
"
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["content"]=>
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przedstawienie uczestnikom podstaw systemu podatkowego, zawartych w Ordynacji podatkowej. Zasady zawarte w Ordynacji podatkowej, to swego rodzaju baza, bez której nie jest możliwe skuteczne odnalezienie się w gąszczu szczegółowych regulacji podatkowych. Podczas szkolenia uczestnicy dowiedzą się jak prawidłowo liczyć terminy, z jakiej ochrony możemy korzystać zgodnie z przepisami ordynacji, czym są zobowiązania podatkowe, jaka jest odpowiedzialność podatników, płatników i inkasentów oraz jakie ulgi mogą przysługiwać w spłacie zobowiązań.
PROGRAM
1. Zagadnienie ogólne
a) Ordynacja podatkowa – zakres i cel regulacji
b) Organy podatkowe i ich właściwość
2. Obowiązek podatkowy
a) Zobowiązanie podatkowe – definicja zobowiązania podatkowego, kiedy powstaje zobowiązanie podatkowe?
b) Czy można i jak zabezpieczyć obowiązek wykonania zobowiązania podatkowego – wykonanie decyzji o zabezpieczeniu
c) Oszacowanie podstawy opodatkowania – na czym polega i jak następuje oszacowanie?
d) Zaległość podatkowa -kiedy powstaje?
e) Odsetki za zwłokę – od czego zależy podwyższona i obniżona stawka odsetek .
f) Wygaśnięcie zobowiązania podatkowego – kiedy jest możliwe i od czego zależy?
g) Przedawnienie zobowiązania podatkowego – kiedy jest możliwe i od czego zależy?
h) Przerwanie oraz zawieszenie biegu terminu zobowiązania podatkowego- kiedy jest możliwe i od czego zależy?
i) Nadpłata – definicja nadpłaty, stwierdzenie nadpłaty, zwrot, zaliczenie, terminy, wygaśnięcie.
j) Korekta deklaracji
3. Odpowiedzialność za zobowiązania podatkowe
a) Podatnika, płatnika, inkasenta,
b) Zarządu spółki kapitałowej
c) Spadkobiercy
d) Małżonka oraz rozwiedzionego małżonka
e) Rodziny
f) Osób trzecich
4. Działania ochronne i ulgi w spłacie zobowiązań
a) interpretacje podatkowe art. 14a – 14s Ordynacji Podatkowej
b) główne funkcje interpretacji
c) wydanie interpretacji indywidualnej
d) ochrona wnioskodawcy
e) odmowa wydania interpretacji indywidualnej
f) opinie zabezpieczające a interpretacje indywidualne
g) opinie zabezpieczające – art. 119w – 119zf Ordynacji Podatkowej
h) ulgi w spłacie zobowiązań podatkowych
i) procedura skorzystania z ulgi w spłacie zobowiązań
j) zaniechanie poboru podatku
k) objaśnienia Ministerstwa Finansów
5. Postępowania podatkowe i kontrole – zagadnienia ogólne
a) Postępowanie podatkowe
b) Kontrola podatkowa
c) Czynności sprawdzające
6. Postępowanie odwoławcze – zagadnienia ogólne
a) Prawo i terminy do odwołania
b) Elementy odwołania
c) Adresat odwołania
d) Zażalenia
e) Decyzja organu odwoławczego
f) Wznowienie postępowania odwoławczego
g) Nieważności decyzji ostatecznej
h) Uchylenie lub zmiana decyzji ostatecznej
i) Wygaśnięcie decyzji
"
["description"]=>
string(0) ""
["additional_info"]=>
string(951) "
Cena bez abonamentu:
199 PLN
Stan prawny:
28.03.2023
Czas trwania:
4 godziny 25 minut
Certyfikat:
TAK
Materiały:
Tak
"
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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
"
["description"]=>
string(0) ""
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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]=>
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["locale"]=>
string(2) "pl"
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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
"
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"
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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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["locale"]=>
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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"]=>
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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"
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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"]=>
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["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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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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PROGRAM
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c. Budowle związane z prowadzeniem działalności gospodarczej
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b. Czym jest powierzchnia użytkowa?
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7. Pozostałe zagadnienia
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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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string(14) "remember_token"
}
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array(0) {
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array(0) {
}
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array(0) {
}
["rememberTokenName":protected]=>
string(14) "remember_token"
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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"
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string(5) "email"
[4]=>
string(10) "created_at"
}
["accessToken":protected]=>
NULL
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bool(false)
["roleClass":"SCTeam\Auth\Models\User":private]=>
NULL
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NULL
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NULL
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NULL
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array(0) {
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array(0) {
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}
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}
["translations"]=>
object(Illuminate\Database\Eloquent\Collection)#2864 (2) {
["items":protected]=>
array(1) {
[0]=>
object(SCTeam\Products\Models\ProductTranslation)#2836 (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) {
}
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array(0) {
}
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bool(true)
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bool(false)
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array(7) {
["id"]=>
int(1112)
["product_id"]=>
int(1112)
["locale"]=>
string(2) "pl"
["name"]=>
string(101) "Podatek VAT od podstaw w transakcjach krajowych z uwzględnieniem zmian jakie weszły/wejdą w życie"
["content"]=>
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"]=>
string(0) ""
["additional_info"]=>
string(950) "
Cena bez abonamentu:
199 PLN
Stan prawny:
14.03.2023
Czas trwania:
2 godziny 5 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
["original":protected]=>
array(7) {
["id"]=>
int(1112)
["product_id"]=>
int(1112)
["locale"]=>
string(2) "pl"
["name"]=>
string(101) "Podatek VAT od podstaw w transakcjach krajowych z uwzględnieniem zmian jakie weszły/wejdą w życie"
["content"]=>
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"]=>
string(0) ""
["additional_info"]=>
string(950) "
Cena bez abonamentu:
199 PLN
Stan prawny:
14.03.2023
Czas trwania:
2 godziny 5 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
["changes":protected]=>
array(0) {
}
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array(0) {
}
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array(0) {
}
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array(0) {
}
["dates":protected]=>
array(0) {
}
["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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}
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bool(false)
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array(0) {
}
["visible":protected]=>
array(0) {
}
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array(4) {
[0]=>
string(4) "name"
[1]=>
string(7) "content"
[2]=>
string(11) "description"
[3]=>
string(15) "additional_info"
}
["guarded":protected]=>
array(1) {
[0]=>
string(1) "*"
}
}
}
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bool(false)
}
}
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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) {
}
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array(1) {
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string(2) "id"
}
["__metaData":protected]=>
NULL
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bool(false)
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bool(false)
["__wasSavedEventFired":protected]=>
bool(false)
["translatedAttributes"]=>
array(4) {
[0]=>
string(4) "name"
[1]=>
string(7) "content"
[2]=>
string(11) "description"
[3]=>
string(15) "additional_info"
}
["revisionPresenter":protected]=>
string(44) "SCTeam\Products\Presenters\Revisions\Product"
["sortable":protected]=>
array(7) {
[0]=>
string(2) "id"
[1]=>
string(4) "slug"
[2]=>
string(5) "price"
[3]=>
string(9) "starts_at"
[4]=>
string(4) "type"
[5]=>
string(15) "date_of_publish"
[6]=>
string(32) "clickMeetingConference.starts_at"
}
["metaTable":protected]=>
string(13) "products_meta"
["forceDeleting":protected]=>
bool(false)
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NULL
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array(0) {
}
["mediaCollections"]=>
array(0) {
}
["deletePreservingMedia":protected]=>
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["unAttachedMediaLibraryItems":protected]=>
array(0) {
}
["scoutMetadata":protected]=>
array(0) {
}
["translationModel"]=>
string(41) "SCTeam\Products\Models\ProductTranslation"
}
}
["escapeWhenCastingToString":protected]=>
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}
["perPage":protected]=>
int(12)
["currentPage":protected]=>
int(26)
["path":protected]=>
string(77) "https://akademialtca.pl/katalog/podatki-prawo-rachunkowosc/szkolenia-nagrania"
["query":protected]=>
array(0) {
}
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NULL
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string(4) "page"
["onEachSide"]=>
int(3)
["options":protected]=>
array(2) {
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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