🔥 Pobierz aplikację Akademii LTCA 🔥 Wybierz:
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Podatki, prawo i rachunkowość
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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
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• 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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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.
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• Umówienie zasad polityki rachunkowości
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• Informacje o instrumentach finansowych
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4. Dane uzupełniające do rachunku przepływów pieniężnych
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• Nota podatkowa
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• Wynagrodzenie audytora
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• Informacje o błędach z lat ubiegłych
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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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Stan prawny:
13.03.2023
Czas trwania:
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Certyfikat:
TAK
Materiały:
Tak
"
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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.
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1. Odpowiedzialność korporacyjna wobec spółki.
2. Odpowiedzialność za szkodę wyrządzoną spółce (art. 293 § 1 KSH).
3. Odpowiedzialność wobec spółki na podstawie stosunku kontraktowego.
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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.
"
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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 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.
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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.
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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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["relations":protected]=>
array(5) {
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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
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– 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:
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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
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– Stawka VAT przy sprzedaży towarów używanych objętych procedurą VAT marża
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"
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Materiały:
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"
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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
1. Źródła prawa, podstawowe pojęcia prawa celnego,
2. Zgłoszenie celne, zasady powstawania długu celnego.
a) formalności związane z przywozem i wywozem towarów
b) obowiązek zapłaty długu celnego i jego rozliczanie
3. Procedury celne.
a) przywóz i wywóz towarów
b) procedury specjalne.
4. Elementy kalkulacyjne zgłoszenia celnego
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b) taryfikacja celna
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
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"
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Czas trwania:
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Certyfikat:
TAK
Materiały:
Tak
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"
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["content"]=>
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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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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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Cena bez abonamentu:
199 PLN
Stan prawny:
28.02.2023
Czas trwania:
3 godziny 20 minut
Certyfikat:
TAK
Materiały:
Tak
"
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["keyType":protected]=>
string(3) "int"
["incrementing"]=>
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[1]=>
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[2]=>
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array(28) {
["id"]=>
int(1077)
["slug"]=>
string(48) "roszczenia-w-umowach-o-roboty-budowlane-27022023"
["price"]=>
string(3) "199"
["tax_id"]=>
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["type"]=>
int(3)
["deleted_at"]=>
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["created_at"]=>
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["updated_at"]=>
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["subscription_id"]=>
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["room_id"]=>
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["starts_at"]=>
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["date_of_publish"]=>
string(19) "2023-04-25 15:02:00"
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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
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1) roszczenie o zapłatę za wykonanie przedmiotu umowy
– czym się charakteryzuje
– rodzaje wynagrodzenia
– najczęstsze pomyłki i niedopowiedzenia
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– roszczenie niefinansowe
– jak się do niego przygotować
– najczęstsze błędy
– konsekwencje roszczenia
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– 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
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– 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
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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
– czy warto skorzystać od razu?
4) roszczenia rękojmiano-gwaranycjne
– różnice pomiędzy reżimami odpowiedzialności
– rzeczywiste podstawy roszczeń
– w jaki sposób dochodzone są te roszczenia
"
["description"]=>
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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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["name"]=>
string(45) "OBOWIĄZKOWA E-FAKTURA – ZMIANY NA ROK 2024"
["content"]=>
string(2414) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem Szkolenia jest przybliżenie podstawowych założeń projektu nowelizacji ustawy o VAT wprowadzającej obowiązek stosowania e-faktury (faktury ustrukturyzowanej) wraz z omówieniem podstawowych zasad funkcjonowania Krajowego Systemu E-Faktur.
Podczas Szkolenia przedstawione zostaną nowe obowiązki związane z fakturowaniem oraz założenia związane z wdrażaniem KSeF wraz ze wskazaniem okoliczności na które warto zwracać uwagę.
PROGRAM
1) Wstęp:
a) Wskazanie celów wprowadzania zmian ustawowych związanych z wprowadzeniem obowiązkowego KSeF,
b) Wskazanie podmiotów i rodzajów transakcji objętych obowiązkiem KSeF,
c) Wyjątki od konieczności korzystania z KseF
2) Omówienie założeń działania KSeF,
3) Wskazanie definicji faktury ustrukturyzowanej,
4) Omówienie kluczowych elementów faktru ustrukturyzowanej,
5) Projekt nowelizacji:
a) Podmioty objęte obowiązkiem KSeF,
b) Podmioty nieobjęte obowiązkiem KseF,
c) Transakcje podlegające fakturowaniu w KSeF,
d) Wyjątki od obowiązku stosowania KSeF,
e) Wyjątki od obowiązku przesłania e-faktury za pośrednictwem KSeF,
f) Skutki i sankcje związane z fakturowaniem poza KSeF
g) Sposób wystawiania faktur zaliczkowych,
h) Sposób wystawiania faktur korygujących, w tym propozycji faktury korygującej,
i) Sposób rozliczenia korekt in minus,
j) Skrócenie okresu ubiegania się o zwrot VAT,
6) Pozostałe zmiany:
a) zmiana sposobu dokonywania płatności
b) zmiany zakresu danych pokazywanych na tzw. Białej Liście podatników VAT
7) Na co zwracać uwagę przy wdrożeniu KSeF?
"
["description"]=>
string(0) ""
["additional_info"]=>
string(951) "
Cena bez abonamentu:
199 PLN
Stan prawny:
23.02.2023
Czas trwania:
2 godziny 35 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem Szkolenia jest przybliżenie podstawowych założeń projektu nowelizacji ustawy o VAT wprowadzającej obowiązek stosowania e-faktury (faktury ustrukturyzowanej) wraz z omówieniem podstawowych zasad funkcjonowania Krajowego Systemu E-Faktur.
Podczas Szkolenia przedstawione zostaną nowe obowiązki związane z fakturowaniem oraz założenia związane z wdrażaniem KSeF wraz ze wskazaniem okoliczności na które warto zwracać uwagę.
PROGRAM
1) Wstęp:
a) Wskazanie celów wprowadzania zmian ustawowych związanych z wprowadzeniem obowiązkowego KSeF,
b) Wskazanie podmiotów i rodzajów transakcji objętych obowiązkiem KSeF,
c) Wyjątki od konieczności korzystania z KseF
2) Omówienie założeń działania KSeF,
3) Wskazanie definicji faktury ustrukturyzowanej,
4) Omówienie kluczowych elementów faktru ustrukturyzowanej,
5) Projekt nowelizacji:
a) Podmioty objęte obowiązkiem KSeF,
b) Podmioty nieobjęte obowiązkiem KseF,
c) Transakcje podlegające fakturowaniu w KSeF,
d) Wyjątki od obowiązku stosowania KSeF,
e) Wyjątki od obowiązku przesłania e-faktury za pośrednictwem KSeF,
f) Skutki i sankcje związane z fakturowaniem poza KSeF
g) Sposób wystawiania faktur zaliczkowych,
h) Sposób wystawiania faktur korygujących, w tym propozycji faktury korygującej,
i) Sposób rozliczenia korekt in minus,
j) Skrócenie okresu ubiegania się o zwrot VAT,
6) Pozostałe zmiany:
a) zmiana sposobu dokonywania płatności
b) zmiany zakresu danych pokazywanych na tzw. Białej Liście podatników VAT
7) Na co zwracać uwagę przy wdrożeniu KSeF?
"
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Cena bez abonamentu:
199 PLN
Stan prawny:
23.02.2023
Czas trwania:
2 godziny 35 minut
Certyfikat:
TAK
Materiały:
Tak
"
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["name"]=>
string(35) "Raportowanie schematów podatkowych"
["content"]=>
string(4341) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest omówienie obowiązków związanych z raportowaniem schematów podatkowych. Obowiązek raportowania dotyczy każdego zdarzenia, które skutkuje powstaniem korzyści podatkowej. Może nim być każdy przypadek oszczędności podatkowej, m.in. niepowstanie zobowiązania podatkowego, obniżenie jego wysokości, a także powstanie albo zawyżenie straty podatkowej. Na szkoleniu zostaną przedstawione najnowsze stanowiska organów podatkowych i MF w zakresie interpretowania przepisów o schematach podatkowych. Przepisy przewidują surowe sankcje, w tym sankcje administracyjne, karne i karano – skarbowe za niewykonywanie lub nieprawidłowe wykonywanie nowych obowiązków. Szkolenie adresowane jest w szczególności do księgowych, pracowników biur rachunkowych, kontrolerów finansowych, dyrektorów finansowych i doradców podatkowych.
PROGRAM
I. Raportowanie schematów podatkowych
1. Zagadnienia ogólne
1. Dyrektywa Rady (UE) 2018/822 z 25.05.2018 – polskie przepisy, a treść Dyrektywy
2. Ordynacja podatkowa
3. Cel wprowadzenia przepisów
4. Najnowsze statystki MF
2. Czym jest schemat podatkowy?
1. Co jest przedmiotem raportowania?
2. Definicja uzgodnienia i korzyści podatkowej
3. Czym są i jak identyfikować cechy rozpoznawcze
4. Rodzaje schematów i ich różnice
5. Czy każdy schemat będzie podlegał raportowaniu? – jak prawidłowo przeprowadzić analizę zdarzenia
6. Raportowanie schematów, a ryzyko potencjalnej kontroli podatkowej
7. Praktyczne przykłady zastosowania schematów podatkowych
3. Kto jest zobowiązany do przekazania informacji o schematach podatkowych i kiedy należy je zgłosić?
1. Definicja i obowiązki promotora – jakie konsekwencje może ponieść promotor wskutek niewykonania lub nieprawidłowego wykonania obowiązków
2. Definicja i obowiązki korzystającego – jakie konsekwencje może ponieść korzystający wskutek niewykonania lub nieprawidłowego wykonania obowiązków
3. Definicja i obowiązki wspomagającego – jakie konsekwencje może ponieść wspomagający wskutek niewykonania lub nieprawidłowego wykonania obowiązków
4. Sytuacje nietypowe – jak ocenić, czy mamy obowiązek zgłoszenia schematu?
4. Co powinna zawierać informacja o schemacie podatkowym
1. Zakres danych ujawnianych w informacji o schemacie podatkowym
2. Ujawnienie danych, a tajemnica zawodowa
3. Sposób przekazania danych
4. Oświadczenie – kto i kiedy ma obowiązek jego złożenia
5. Odpowiedzialność karna – kto, za co i na jakich zasadach ją ponosi
5. Procedura wewnętrzna
1. Procedura wewnętrzna nie tylko jako obowiązek wynikający z ordynacji – przed czym może chronić, po co ją wprowadzać
2. Kto jest zobowiązany do posiadania procedury wewnętrznej?
3. Co powinna zawierać procedura wewnętrzna
4. Konsekwencje niewprowadzenia procedury – sankcje wynikające z ordynacji
6. Obowiązek raportowania schematów podatkowych, a COVID.
7. Najczęściej pojawiające się problemy w raportowaniu schematów podatkowych – przykłady praktyczne
8. Zgłoszenie schematu podatkowego – prezentacja zgłoszenia przykładowego schematu podatkowego na platformie www.mdr.mf.gov.pl
7. Sankcje
1. Sankcje administracyjne
2. Sankcje karne – k.k.s i kodeks karny
"
["description"]=>
string(0) ""
["additional_info"]=>
string(754) "
Stan prawny
21.02.2023
Czas trwania:
4 godziny 35 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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["name"]=>
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["content"]=>
string(4341) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest omówienie obowiązków związanych z raportowaniem schematów podatkowych. Obowiązek raportowania dotyczy każdego zdarzenia, które skutkuje powstaniem korzyści podatkowej. Może nim być każdy przypadek oszczędności podatkowej, m.in. niepowstanie zobowiązania podatkowego, obniżenie jego wysokości, a także powstanie albo zawyżenie straty podatkowej. Na szkoleniu zostaną przedstawione najnowsze stanowiska organów podatkowych i MF w zakresie interpretowania przepisów o schematach podatkowych. Przepisy przewidują surowe sankcje, w tym sankcje administracyjne, karne i karano – skarbowe za niewykonywanie lub nieprawidłowe wykonywanie nowych obowiązków. Szkolenie adresowane jest w szczególności do księgowych, pracowników biur rachunkowych, kontrolerów finansowych, dyrektorów finansowych i doradców podatkowych.
PROGRAM
I. Raportowanie schematów podatkowych
1. Zagadnienia ogólne
1. Dyrektywa Rady (UE) 2018/822 z 25.05.2018 – polskie przepisy, a treść Dyrektywy
2. Ordynacja podatkowa
3. Cel wprowadzenia przepisów
4. Najnowsze statystki MF
2. Czym jest schemat podatkowy?
1. Co jest przedmiotem raportowania?
2. Definicja uzgodnienia i korzyści podatkowej
3. Czym są i jak identyfikować cechy rozpoznawcze
4. Rodzaje schematów i ich różnice
5. Czy każdy schemat będzie podlegał raportowaniu? – jak prawidłowo przeprowadzić analizę zdarzenia
6. Raportowanie schematów, a ryzyko potencjalnej kontroli podatkowej
7. Praktyczne przykłady zastosowania schematów podatkowych
3. Kto jest zobowiązany do przekazania informacji o schematach podatkowych i kiedy należy je zgłosić?
1. Definicja i obowiązki promotora – jakie konsekwencje może ponieść promotor wskutek niewykonania lub nieprawidłowego wykonania obowiązków
2. Definicja i obowiązki korzystającego – jakie konsekwencje może ponieść korzystający wskutek niewykonania lub nieprawidłowego wykonania obowiązków
3. Definicja i obowiązki wspomagającego – jakie konsekwencje może ponieść wspomagający wskutek niewykonania lub nieprawidłowego wykonania obowiązków
4. Sytuacje nietypowe – jak ocenić, czy mamy obowiązek zgłoszenia schematu?
4. Co powinna zawierać informacja o schemacie podatkowym
1. Zakres danych ujawnianych w informacji o schemacie podatkowym
2. Ujawnienie danych, a tajemnica zawodowa
3. Sposób przekazania danych
4. Oświadczenie – kto i kiedy ma obowiązek jego złożenia
5. Odpowiedzialność karna – kto, za co i na jakich zasadach ją ponosi
5. Procedura wewnętrzna
1. Procedura wewnętrzna nie tylko jako obowiązek wynikający z ordynacji – przed czym może chronić, po co ją wprowadzać
2. Kto jest zobowiązany do posiadania procedury wewnętrznej?
3. Co powinna zawierać procedura wewnętrzna
4. Konsekwencje niewprowadzenia procedury – sankcje wynikające z ordynacji
6. Obowiązek raportowania schematów podatkowych, a COVID.
7. Najczęściej pojawiające się problemy w raportowaniu schematów podatkowych – przykłady praktyczne
8. Zgłoszenie schematu podatkowego – prezentacja zgłoszenia przykładowego schematu podatkowego na platformie www.mdr.mf.gov.pl
7. Sankcje
1. Sankcje administracyjne
2. Sankcje karne – k.k.s i kodeks karny
"
["description"]=>
string(0) ""
["additional_info"]=>
string(754) "
Stan prawny
21.02.2023
Czas trwania:
4 godziny 35 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Szkolenie poświęcone będzie omówieniu zasad ujmowania i wyceny rozrachunków z kontrahentami w księgach i sprawozdaniu. Wspólnie z uczestnikami omówione będą nie tylko zasady wynikające z rachunkowości, ale tez prawa cywilnego i gospodarczego.
PROGRAM
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2. Rozrachunki z kontrahentami a aktywa finansowe i zobowiązania finansowe –dlaczego to zagadnienie jest istotne
3. Wycena rozrachunków z kontrahentami na dzień ich ujęcia w księgach rachunkowych
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• Ujmowanie zobowiązań
• Rozrachunki w walutach obcych
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• Kompensaty
• Rozliczanie różnic kursowych
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• Naliczanie odsetek
• Naliczanie rekompensat
• Naliczanie kar i odszkodowań
• Odpisy aktualizujące
• Wyłączenie należności nieściąganych i przedawnionych oraz umorzonych
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7. Prezentacja rozrachunków w sprawozdaniu finansowym
"
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Cena bez abonamentu:
199 PLN
Stan prawny:
20.02.2023
Czas trwania:
4 godziny 25 minut
Certyfikat:
TAK
Materiały:
Tak
"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
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• Kompensaty
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• Naliczanie kar i odszkodowań
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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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string(4184) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przekrojowe przedstawienie zagadnień podatkowych związanych z kalkulacją CIT i wypełnieniem CIT-8 za 2022 r.
Podczas szkolenia, w szczególności poruszone zostaną kwestie związane z rozliczeniem podatku CIT na przełomie 2022 i 2023 r.
PROGRAM
I. Informacje ogólne w zakresie kalkulacji CIT i przejścia z wyniku księgowego na wynik podatkowy.
II. Przychody podatkowe:
1. Zasady rozliczania przychodów podatkowych na przełomie roku.
2. Określenie momentu powstania przychodu podatkowego (zasada memoriałowa, kasowa i przychody rozliczane okresowo).
3. Zaliczki i przedpłaty a przychód.
4. Szczególne rodzaje przychodów (przychody z nieodpłatnych świadczeń; przychody z refakturowania).
5. Wyodrębnienie dwóch źródeł przychodów – przychody z zysków kapitałowych i z innych źródeł.
III. Koszty uzyskania przychodów:
1. Moment rozpoznania kosztów podatkowych na przełomie roku.
2. Koszty bezpośrednie – rodzaje oraz zasady rozliczenia w czasie.
3. Koszty pośrednie – zasady kwalifikacji i rozliczenia na przełomie roku.
4. Przypisanie kosztów do dwóch źródeł przychodów.
IV. Różnice (wyłączenia) trwałe – najczęstsze przypadki oraz zasady rozliczenia:
1. Jakie koszty i przychody należy wyłączyć z kosztów i przychodów podatkowych: np. koszty reprezentacji, imprezy, alkohol, PFRON, VAT niebędący kosztem uzyskania przychodu, kary umowne, odszkodowania, kary administracyjne, grzywny, mandaty, koszty egzekucyjne / sądowe, upominki, prezenty świąteczne dla pracowników i klientów, darowizny, odsetki budżetowe, składki członkowskie, ubezpieczenia pracowników, koszty pokryte dotacjami, usługi nieprawidłowo udokumentowane, część odpisów / opłat za samochód osobowy, ubezpieczenie zw. z ww. samochodem, przekroczona kilometrówka, koszty eksploatacji samochodów osobowych, spisane należności handlowe.
V. Różnice (wyłączenia) przejściowe – najczęstsze przypadki oraz zasady rozliczenia:
1. Jakie koszty i przychody należy wyłączyć z kosztów i przychodów podatkowych (różnice przejściowe): np. odsetki, niewpłacone składki na ubezpieczenia społeczne, niewypłacone wynagrodzenia dla pracowników / delegacje pracownicze, naliczone opłaty za gwarancje bankowe, odpis aktualizujący wartość należności / zapasów, rezerwy na wierzytelności / zobowiązania, amortyzacja podatkowa i bilansowa.
VI. Limitowanie kosztów finansowania dłużnego (art. 15c ustawy o CIT).
VII. Hipotetyczne odsetki w kosztach uzyskania przychodów
VIII. Moment dokonania korekty przychodów i kosztów podatkowych.
IX. Rozliczenie ulg podatkowych w deklaracji rocznej (darowizny, ulga na złe długi, B+R i inne).
X. Rozliczenie podatkowych strat z lat ubiegłych – wybór jednej z dwóch metod rozliczenia strat i przypisanie straty do źródła przychodu.
XI. Płatności gotówkowe / biała lista / split payment a koszty – art. 15d ustawy o CIT.
XII. Stawka podatku (19% i 9% – definicja małego podatnika).
XIII. Zasady wypełniania deklaracji CIT-8 – krok po kroku.
"
["description"]=>
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["additional_info"]=>
string(951) "
Cena bez abonamentu:
199 PLN
Stan prawny:
16.02.2023
Czas trwania:
3 godziny 55 minut
Certyfikat:
TAK
Materiały:
Tak
"
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["content"]=>
string(4184) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przekrojowe przedstawienie zagadnień podatkowych związanych z kalkulacją CIT i wypełnieniem CIT-8 za 2022 r.
Podczas szkolenia, w szczególności poruszone zostaną kwestie związane z rozliczeniem podatku CIT na przełomie 2022 i 2023 r.
PROGRAM
I. Informacje ogólne w zakresie kalkulacji CIT i przejścia z wyniku księgowego na wynik podatkowy.
II. Przychody podatkowe:
1. Zasady rozliczania przychodów podatkowych na przełomie roku.
2. Określenie momentu powstania przychodu podatkowego (zasada memoriałowa, kasowa i przychody rozliczane okresowo).
3. Zaliczki i przedpłaty a przychód.
4. Szczególne rodzaje przychodów (przychody z nieodpłatnych świadczeń; przychody z refakturowania).
5. Wyodrębnienie dwóch źródeł przychodów – przychody z zysków kapitałowych i z innych źródeł.
III. Koszty uzyskania przychodów:
1. Moment rozpoznania kosztów podatkowych na przełomie roku.
2. Koszty bezpośrednie – rodzaje oraz zasady rozliczenia w czasie.
3. Koszty pośrednie – zasady kwalifikacji i rozliczenia na przełomie roku.
4. Przypisanie kosztów do dwóch źródeł przychodów.
IV. Różnice (wyłączenia) trwałe – najczęstsze przypadki oraz zasady rozliczenia:
1. Jakie koszty i przychody należy wyłączyć z kosztów i przychodów podatkowych: np. koszty reprezentacji, imprezy, alkohol, PFRON, VAT niebędący kosztem uzyskania przychodu, kary umowne, odszkodowania, kary administracyjne, grzywny, mandaty, koszty egzekucyjne / sądowe, upominki, prezenty świąteczne dla pracowników i klientów, darowizny, odsetki budżetowe, składki członkowskie, ubezpieczenia pracowników, koszty pokryte dotacjami, usługi nieprawidłowo udokumentowane, część odpisów / opłat za samochód osobowy, ubezpieczenie zw. z ww. samochodem, przekroczona kilometrówka, koszty eksploatacji samochodów osobowych, spisane należności handlowe.
V. Różnice (wyłączenia) przejściowe – najczęstsze przypadki oraz zasady rozliczenia:
1. Jakie koszty i przychody należy wyłączyć z kosztów i przychodów podatkowych (różnice przejściowe): np. odsetki, niewpłacone składki na ubezpieczenia społeczne, niewypłacone wynagrodzenia dla pracowników / delegacje pracownicze, naliczone opłaty za gwarancje bankowe, odpis aktualizujący wartość należności / zapasów, rezerwy na wierzytelności / zobowiązania, amortyzacja podatkowa i bilansowa.
VI. Limitowanie kosztów finansowania dłużnego (art. 15c ustawy o CIT).
VII. Hipotetyczne odsetki w kosztach uzyskania przychodów
VIII. Moment dokonania korekty przychodów i kosztów podatkowych.
IX. Rozliczenie ulg podatkowych w deklaracji rocznej (darowizny, ulga na złe długi, B+R i inne).
X. Rozliczenie podatkowych strat z lat ubiegłych – wybór jednej z dwóch metod rozliczenia strat i przypisanie straty do źródła przychodu.
XI. Płatności gotówkowe / biała lista / split payment a koszty – art. 15d ustawy o CIT.
XII. Stawka podatku (19% i 9% – definicja małego podatnika).
XIII. Zasady wypełniania deklaracji CIT-8 – krok po kroku.
"
["description"]=>
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["additional_info"]=>
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Cena bez abonamentu:
199 PLN
Stan prawny:
16.02.2023
Czas trwania:
3 godziny 55 minut
Certyfikat:
TAK
Materiały:
Tak
"
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string(2095) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
W czasie szkolenia zostaną omówione zagadnienia związane z pełnieniem funkcji członka zarządu w spółkach kapitałowych. Przedmiotem szkolenia będzie przedstawienie funkcji członka zarządu z perspektywy procesu powołania, wykonywania obowiązków i zakończenia relacji ze spółką. Zatrudnienie członków zarządu będzie zaprezentowane z perspektywy skutków podatkowych i ZUS.
PROGRAM
1. Członek zarządu – wymogi formalne
1) Kto może pełnić funkcję członka zarządu?
2) Czy członek zarządu może być osobą skazaną prawomocnym wyrokiem za przestępstwo karne?
3) Mandat a kadencja
2. Zatrudnianie członków zarządu w spółce
1) Umowa o pracę
2) Kontrakt menedżerski
3) Umowa zlecenie
4) Umowa o dzieło
5) Inne formy
3. Wynagradzania wypłacane członkom zarządu w spółce
1) Częstotliwość wypłaty wynagrodzenia
2) Forma wypłaty wynagrodzenia
3) Nieodpłatne pełnienie funkcji
4. Ustanie zatrudnienia
1) Rozwiązanie umowy o pracę
2) Rozwiązanie umowy cywilnoprawnej
3) Roszczenia członka zarządu
5. Zakończenie pełnienia funkcji
1) Odwołanie z pełnionej funkcji
2) Wygaśnięcie mandatu
3) Śmierć członka zarządu
4) Rezygnacja członka zarządu
6. Skutki podatkowe i ZUS ww. zagadnień
"
["description"]=>
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["additional_info"]=>
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Cena bez abonamentu:
199 PLN
Stan prawny:
14.02.2023
Czas trwania:
4 godziny 35 minut
Certyfikat:
TAK
Materiały:
Tak
"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
W czasie szkolenia zostaną omówione zagadnienia związane z pełnieniem funkcji członka zarządu w spółkach kapitałowych. Przedmiotem szkolenia będzie przedstawienie funkcji członka zarządu z perspektywy procesu powołania, wykonywania obowiązków i zakończenia relacji ze spółką. Zatrudnienie członków zarządu będzie zaprezentowane z perspektywy skutków podatkowych i ZUS.
PROGRAM
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1) Kto może pełnić funkcję członka zarządu?
2) Czy członek zarządu może być osobą skazaną prawomocnym wyrokiem za przestępstwo karne?
3) Mandat a kadencja
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2) Kontrakt menedżerski
3) Umowa zlecenie
4) Umowa o dzieło
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5. Zakończenie pełnienia funkcji
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2) Wygaśnięcie mandatu
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"
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Cena bez abonamentu:
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Stan prawny:
14.02.2023
Czas trwania:
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Certyfikat:
TAK
Materiały:
Tak
"
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string(46) "Samochody w działalności – VAT / CIT / PIT"
["content"]=>
string(4139) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przekrojowe przedstawienie problematyki związanej z wykorzystywaniem samochodów w działalności gospodarczej.
Podczas szkolenia przedstawione zostaną najważniejsze kwestie dotyczące rozliczeń samochodów na gruncie podatków dochodowych (CIT,PIT) oraz podatku od towarów i usług.
Dodatkowo, podczas szkolenia zaprezentujemy najnowsze interpretacje organów podatkowych oraz wyroki sądów administracyjnych dotyczące samochodów w działalności.
PROGRAM
1. Samochody w działalności – uwagi wstępne.
a. Różne definicje samochodów na gruncie prawa cywilnego i ustaw podatkowych.
b. Formy nabycia i wykorzystywania samochodów – zakup, leasing, najem – podobieństwa i różnice.
2. Samochody w działalności a koszty podatkowe (PIT,CIT).
a. Samochód stanowiący własność podatnika – samochód jako środek trwały, zasady amortyzacji, limity kosztów.
b. Leasing operacyjny i finansowy samochodów – zasady rozliczeń, limity kosztów.
c. Wynajem krótkoterminowy i długoterminowy – zasady rozliczeń, limity kosztów – jak policzyć limit?
d. Nieodliczony VAT jako koszt podatkowy.
e. Ubezpieczenie samochodu – kiedy 100 % KUP, a kiedy limit.
f. Wydatki eksploatacyjne – ograniczenia w możliwości rozpoznania KUP / kiedy 100 % KUP / co w przypadku tzw. nievatowców?
g. Koszty napraw powypadkowych – zasady rozliczeń.
h. Samochody prywatne wykorzystywane na cele służbowe / samochody zastępcze – zasady rozliczeń.
i. Zasady obliczania tzw. kilometrówki – nowa wysokość?
j. Wycofanie samochodu z działalności / darowizna – kiedy przychód?
k. Sprzedaż samochodu / cesja leasingu – skutki na gruncie podatków dochodowych.
3. Samochody w działalności a przychody na gruncie PIT.
a. Samochody służbowe wykorzystywane na cele prywatne – ryczałt z uwzględnieniem zmian od 2023 r. oraz problematyka paliwa.
b. Kiedy samochód faktycznie jest wykorzystywany na cele służbowe?
c. Samochody prywatne wykorzystywane na cele służbowe – zasady rozliczeń / kilometrówka.
d. Samochody wykorzystywane w ramach podróży służbowy oraz w ramach tzw. jazd lokalnych.
4. Samochody w działalności a VAT.
a. Odliczenie 100 % vs odliczenie 50 % – nabycie, leasing, eksploatacja.
b. Pełne odliczenie podatku naliczonego – obowiązki ewidencyjne, sprawozdawcze, dokumentacyjne.
c. Ewidencja przebiegu pojazdu na gruncie VAT.
d. Samochody służbowe wykorzystywane do celów prywatnych a VAT.
e. Samochody zastępcze a odliczenie VAT
f. Karty paliwowe – problemy praktyczne.
g. Wykup samochodu z leasingu do majątku prywatnego.
h. Sprzedaż samochodu na gruncie VAT / kiedy VAT marża / kiedy korekta VAT?
5. Zagadnienia dodatkowe.
a. Wynajem samochodów a podatek u źródła.
b. Przegląd najnowszych interpretacji, orzeczeń i stanowisk praktycznych w zakresie rozliczania samochodów na gruncie podatkowym.
c. Regulamin wykorzystywania samochodów służbowych – kiedy potrzebny i co w nim zawrzeć?- case study.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(951) "
Cena bez abonamentu:
199 PLN
Stan prawny:
13.02.2023
Czas trwania:
4 godziny 20 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
["original":protected]=>
array(7) {
["id"]=>
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["locale"]=>
string(2) "pl"
["name"]=>
string(46) "Samochody w działalności – VAT / CIT / PIT"
["content"]=>
string(4139) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przekrojowe przedstawienie problematyki związanej z wykorzystywaniem samochodów w działalności gospodarczej.
Podczas szkolenia przedstawione zostaną najważniejsze kwestie dotyczące rozliczeń samochodów na gruncie podatków dochodowych (CIT,PIT) oraz podatku od towarów i usług.
Dodatkowo, podczas szkolenia zaprezentujemy najnowsze interpretacje organów podatkowych oraz wyroki sądów administracyjnych dotyczące samochodów w działalności.
PROGRAM
1. Samochody w działalności – uwagi wstępne.
a. Różne definicje samochodów na gruncie prawa cywilnego i ustaw podatkowych.
b. Formy nabycia i wykorzystywania samochodów – zakup, leasing, najem – podobieństwa i różnice.
2. Samochody w działalności a koszty podatkowe (PIT,CIT).
a. Samochód stanowiący własność podatnika – samochód jako środek trwały, zasady amortyzacji, limity kosztów.
b. Leasing operacyjny i finansowy samochodów – zasady rozliczeń, limity kosztów.
c. Wynajem krótkoterminowy i długoterminowy – zasady rozliczeń, limity kosztów – jak policzyć limit?
d. Nieodliczony VAT jako koszt podatkowy.
e. Ubezpieczenie samochodu – kiedy 100 % KUP, a kiedy limit.
f. Wydatki eksploatacyjne – ograniczenia w możliwości rozpoznania KUP / kiedy 100 % KUP / co w przypadku tzw. nievatowców?
g. Koszty napraw powypadkowych – zasady rozliczeń.
h. Samochody prywatne wykorzystywane na cele służbowe / samochody zastępcze – zasady rozliczeń.
i. Zasady obliczania tzw. kilometrówki – nowa wysokość?
j. Wycofanie samochodu z działalności / darowizna – kiedy przychód?
k. Sprzedaż samochodu / cesja leasingu – skutki na gruncie podatków dochodowych.
3. Samochody w działalności a przychody na gruncie PIT.
a. Samochody służbowe wykorzystywane na cele prywatne – ryczałt z uwzględnieniem zmian od 2023 r. oraz problematyka paliwa.
b. Kiedy samochód faktycznie jest wykorzystywany na cele służbowe?
c. Samochody prywatne wykorzystywane na cele służbowe – zasady rozliczeń / kilometrówka.
d. Samochody wykorzystywane w ramach podróży służbowy oraz w ramach tzw. jazd lokalnych.
4. Samochody w działalności a VAT.
a. Odliczenie 100 % vs odliczenie 50 % – nabycie, leasing, eksploatacja.
b. Pełne odliczenie podatku naliczonego – obowiązki ewidencyjne, sprawozdawcze, dokumentacyjne.
c. Ewidencja przebiegu pojazdu na gruncie VAT.
d. Samochody służbowe wykorzystywane do celów prywatnych a VAT.
e. Samochody zastępcze a odliczenie VAT
f. Karty paliwowe – problemy praktyczne.
g. Wykup samochodu z leasingu do majątku prywatnego.
h. Sprzedaż samochodu na gruncie VAT / kiedy VAT marża / kiedy korekta VAT?
5. Zagadnienia dodatkowe.
a. Wynajem samochodów a podatek u źródła.
b. Przegląd najnowszych interpretacji, orzeczeń i stanowisk praktycznych w zakresie rozliczania samochodów na gruncie podatkowym.
c. Regulamin wykorzystywania samochodów służbowych – kiedy potrzebny i co w nim zawrzeć?- case study.
"
["description"]=>
string(0) ""
["additional_info"]=>
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Cena bez abonamentu:
199 PLN
Stan prawny:
13.02.2023
Czas trwania:
4 godziny 20 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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string(9) "starts_at"
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Znaleziono 511 szkoleń
