🔥 Pobierz aplikację Akademii LTCA 🔥 Wybierz:
Szkolenia nagrania
Podatki, prawo i rachunkowość
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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
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– Pojęcie i zasady ustalania marży
– Ewidencjonowanie usług turystycznych na kasie fiskalnej
– Najczęściej pojawiające się problemy w ustaleniu marży
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– Zasady ustalania marży przy sprzedaży towarów używanych
– Stawka VAT przy sprzedaży towarów używanych objętych procedurą VAT marża
IV. Dostawy dzieł sztuki, przedmiotów kolekcjonerskich i antyków
– Definicje podatkowe dzieł sztuki, przedmiotów kolekcjonerskich i antyków
– Zasady ustalania marży
"
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Cena bez abonamentu:
199 PLN
Stan prawny:
08.03.2023
Czas trwania:
2 godziny 50 minut
Certyfikat:
TAK
Materiały:
Tak
"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przybliżenie podstawowych pojęć związanych z rozliczeniem szczególnej procedury dotyczącej VAT marży. Szkolenie stanowić będzie omówienie zasad regulujących procedurę VAT marża w turystyce oraz przy dostawach towarów używanych, dzieł sztuki, przedmiotów kolekcjonerskich i antyków.
PROGRAM
I. Wprowadzenie do procedury VAT marża
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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 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
a) wartość celna towaru
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
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
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a) przywóz i wywóz towarów
b) procedury specjalne.
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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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string(2478) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Szkolenie ma na celu kompleksowe omówienie rozwiązań wynikających z pakietu Slim VAT 3 oraz omówienie dotychczasowej praktyki stosowania rozwiązań wynikających z pakietów Slim VAT 1 i Slim VAT-2.
PROGRAM
1. Pakiet „Slim VAT 3”
a) Nowy limit dla „małego podatnika”.
b) Korekty faktur a kurs waluty obcej.
c) WDT – doprecyzowanie obowiązków podatnika.
d) Zmiany w zwolnieniach z VAT dla zarządzania funduszami inwestycyjnymi oraz importu towarów dla palcówek dyplomatycznych.
e) Zniesienie obowiązku posiadania faktury do odliczenia VAT przy WNT.
f) Zmiany w zakresie rozliczenia proporcjonalnego odliczenia VAT.
g) Fakturowanie zaliczek.
h) Odpowiedzialność solidarna faktora.
i) Raportowanie w przypadku używania kas on-line.
j) Zmiany w zakresie „dodatkowego zobowiązania podatkowego”.
k) Korekty przy OSS.
l) Przelewy na rachunkach VAT w ramach Grupy VAT.
m) Zmiany w zakresie WIS.
2. Zmiany wynikające z pakietu „SLIM VAT 2”
a) Zmiany wynikające z Brexit.
b) Modyfikacja rozliczeń w transakcjach łańcuchowych.
c) Faktury korygujące import usług i WNT.
d) Rozliczenia importu uproszczonego
e) Ulga na złe długi.
f) Powrót do pierwotnych zasad odliczenia podatku naliczonego przy imporcie usług i WNT.
g) Pozostałe zmiany.
3. Pakiet “SLIM VAT 1”
a) Faktury korygujące in minus po stronie sprzedawcy;
b) Korekty in minus dotyczące zakupów;
c) Rozwiązania dotyczące faktur korygujących in plus;
d) Objaśnienia Ministra Finansów
e) Pozostałe zmiany wynikające z pakietu „SLIM VAT 1”.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(951) "
Cena bez abonamentu:
199 PLN
Stan prawny:
28.02.2023
Czas trwania:
3 godziny 20 minut
Certyfikat:
TAK
Materiały:
Tak
"
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["content"]=>
string(2478) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Szkolenie ma na celu kompleksowe omówienie rozwiązań wynikających z pakietu Slim VAT 3 oraz omówienie dotychczasowej praktyki stosowania rozwiązań wynikających z pakietów Slim VAT 1 i Slim VAT-2.
PROGRAM
1. Pakiet „Slim VAT 3”
a) Nowy limit dla „małego podatnika”.
b) Korekty faktur a kurs waluty obcej.
c) WDT – doprecyzowanie obowiązków podatnika.
d) Zmiany w zwolnieniach z VAT dla zarządzania funduszami inwestycyjnymi oraz importu towarów dla palcówek dyplomatycznych.
e) Zniesienie obowiązku posiadania faktury do odliczenia VAT przy WNT.
f) Zmiany w zakresie rozliczenia proporcjonalnego odliczenia VAT.
g) Fakturowanie zaliczek.
h) Odpowiedzialność solidarna faktora.
i) Raportowanie w przypadku używania kas on-line.
j) Zmiany w zakresie „dodatkowego zobowiązania podatkowego”.
k) Korekty przy OSS.
l) Przelewy na rachunkach VAT w ramach Grupy VAT.
m) Zmiany w zakresie WIS.
2. Zmiany wynikające z pakietu „SLIM VAT 2”
a) Zmiany wynikające z Brexit.
b) Modyfikacja rozliczeń w transakcjach łańcuchowych.
c) Faktury korygujące import usług i WNT.
d) Rozliczenia importu uproszczonego
e) Ulga na złe długi.
f) Powrót do pierwotnych zasad odliczenia podatku naliczonego przy imporcie usług i WNT.
g) Pozostałe zmiany.
3. Pakiet “SLIM VAT 1”
a) Faktury korygujące in minus po stronie sprzedawcy;
b) Korekty in minus dotyczące zakupów;
c) Rozwiązania dotyczące faktur korygujących in plus;
d) Objaśnienia Ministra Finansów
e) Pozostałe zmiany wynikające z pakietu „SLIM VAT 1”.
"
["description"]=>
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["additional_info"]=>
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Cena bez abonamentu:
199 PLN
Stan prawny:
28.02.2023
Czas trwania:
3 godziny 20 minut
Certyfikat:
TAK
Materiały:
Tak
"
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"
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["name"]=>
string(39) "Roszczenia w umowach o roboty budowlane"
["content"]=>
string(2891) "
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
"
["description"]=>
string(0) ""
["additional_info"]=>
string(951) "
Cena bez abonamentu:
199 PLN
Stan prawny:
27.02.2023
Czas trwania:
4 godziny 35 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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["content"]=>
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przybliżenie tematyki najpopularniejszych roszczeń mogących się pojawić po obu stronach umowy o roboty budowlane oraz jak się przygotować do ich dochodzenia albo obrony przed nimi.
PROGRAM
I. Roszczenia wykonawcy
1) roszczenie o zapłatę za wykonanie przedmiotu umowy
– czym się charakteryzuje
– rodzaje wynagrodzenia
– najczęstsze pomyłki i niedopowiedzenia
2) roszczenie o przedłużenie czasu realizacji
– roszczenie niefinansowe
– jak się do niego przygotować
– najczęstsze błędy
– konsekwencje roszczenia
3) roszczenie o koszty ogólne (w przedłużonym czasie realizacji)
– kontynuacja roszczenia o zmianę terminu realizacji
– specyfika roszczenia i trudności z nim związane
– rola służb księgowych i finansowych
4) roszczenie dot. robót dodatkowych
– charakterystyka roszczenia i jego podstawy
– przygotowanie do roszczenia
– strategia przy robotach dodatkowych
5) roszczenia odszkodowawcze
– przykładowe roszczenia „dodatkowe”
6) roszczenia waloryzacyjne
– waloryzacja kontraktowa
– waloryzacja sądowa
– nowe zasady do.t waloryzacji
II. Roszczenia inwestora
1) kary umowne
– najpowszechniejsze roszczenie inwestorów
– rzeczywista moc tego roszczenia
– najczęstsze błędy przy konstruowaniu kar umownych i ich dochodzeniu
2) wykonanie zastępcze
– kiedy jest możliwe – jakie warunki należy spełnić
– jak przerzucić koszty na kontrahenta
3) dotyczące skorzystania z zabezpieczenia wykonania umowy
– charakter i rodzaje zabezpieczeń
– o czym należy pamiętać przy gwarancjach bankowych i ubezpieczeniowych
– czy warto skorzystać od razu?
4) roszczenia rękojmiano-gwaranycjne
– różnice pomiędzy reżimami odpowiedzialności
– rzeczywiste podstawy roszczeń
– w jaki sposób dochodzone są te roszczenia
"
["description"]=>
string(0) ""
["additional_info"]=>
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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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int(7)
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NULL
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string(1383) "Kajetan jest adwokatem i ekspertem z zakresu podatku VAT oraz Partnerem Kancelarii LTCA. Ukończył prawo na Uniwersytecie Warszawskim oraz aplikację adwokacką przy Okręgowej Radzie Adwokackiej w Warszawie. Doświadczenie zawodowe zdobywał m.in. w jednej z największych kancelarii prawnych w Polsce oraz w międzynarodowej kancelarii doradztwa podatkowego i restrukturyzacyjnego świadcząc usługi bieżącego doradztwa podatkowego oraz uczestnicząc w licznych audytach podatkowych. Specjalizuje się w doradztwie na rzecz Klientów działających w branży budowlanej, transportowej, produkcyjnej oraz handlowej. Obecnie jest odpowiedzialny za bieżące doradztwo prawno-podatkowe, zarówno dla Klientów krajowych, jak i zagranicznych, głównie z obszaru VAT oraz w zakresie ulg podatkowych w podatkach PIT/CIT dotyczących rozwoju i innowacyjności. Jest autorem kilkuset wniosków o wydanie interpretacji indywidualnych prawa podatkowego oraz o dokonanie klasyfikacji statystycznej towarów i usług. Autor licznych publikacji z zakresu prawa podatkowego zwłaszcza w zakresie opodatkowania VAT. Włada biegle językiem angielskim.
"
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bool(false)
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string(52) "https://www.linkedin.com/in/kajetan-kubicz-646160a2/"
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string(33) "photos/kajetan_kubicz_500x500.png"
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string(1383) "Kajetan jest adwokatem i ekspertem z zakresu podatku VAT oraz Partnerem Kancelarii LTCA. Ukończył prawo na Uniwersytecie Warszawskim oraz aplikację adwokacką przy Okręgowej Radzie Adwokackiej w Warszawie. Doświadczenie zawodowe zdobywał m.in. w jednej z największych kancelarii prawnych w Polsce oraz w międzynarodowej kancelarii doradztwa podatkowego i restrukturyzacyjnego świadcząc usługi bieżącego doradztwa podatkowego oraz uczestnicząc w licznych audytach podatkowych. Specjalizuje się w doradztwie na rzecz Klientów działających w branży budowlanej, transportowej, produkcyjnej oraz handlowej. Obecnie jest odpowiedzialny za bieżące doradztwo prawno-podatkowe, zarówno dla Klientów krajowych, jak i zagranicznych, głównie z obszaru VAT oraz w zakresie ulg podatkowych w podatkach PIT/CIT dotyczących rozwoju i innowacyjności. Jest autorem kilkuset wniosków o wydanie interpretacji indywidualnych prawa podatkowego oraz o dokonanie klasyfikacji statystycznej towarów i usług. Autor licznych publikacji z zakresu prawa podatkowego zwłaszcza w zakresie opodatkowania VAT. Włada biegle językiem angielskim.
"
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["revisionPresenter":protected]=>
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}
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string(2) "id"
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["product_id"]=>
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["locale"]=>
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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
"
}
["original":protected]=>
array(7) {
["id"]=>
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["product_id"]=>
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["locale"]=>
string(2) "pl"
["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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array(0) {
}
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}
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}
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}
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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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"
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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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["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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"
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[0]=>
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["connection":protected]=>
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["name"]=>
string(27) "Rozrachunki z kontrahentami"
["content"]=>
string(2094) "
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
1. Definicja rozrachunków i regulacje prawne w zakresie ich ujmowania
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
• Ujmowanie należności
• Ujmowanie zobowiązań
• Rozrachunki w walutach obcych
4. Wycena rozrachunków z kontrahentami na dzień rozliczenia (uregulowania) należności/zobowiązań
• Ujmowanie płatności
• Kompensaty
• Rozliczanie różnic kursowych
5. Wycena rozrachunków z kontrahentami na dzień bilansowy
• Naliczanie odsetek
• Naliczanie rekompensat
• Naliczanie kar i odszkodowań
• Odpisy aktualizujące
• Wyłączenie należności nieściąganych i przedawnionych oraz umorzonych
• Wyłącznie zobowiązań przedawnionych i umorzonych
6. Inwentaryzacja rozrachunków z kontrahentami
7. Prezentacja rozrachunków w sprawozdaniu finansowym
"
["description"]=>
string(0) ""
["additional_info"]=>
string(951) "
Cena bez abonamentu:
199 PLN
Stan prawny:
20.02.2023
Czas trwania:
4 godziny 25 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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["content"]=>
string(2094) "
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
1. Definicja rozrachunków i regulacje prawne w zakresie ich ujmowania
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
• Ujmowanie należności
• Ujmowanie zobowiązań
• Rozrachunki w walutach obcych
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• Ujmowanie płatności
• Kompensaty
• Rozliczanie różnic kursowych
5. Wycena rozrachunków z kontrahentami na dzień bilansowy
• Naliczanie odsetek
• Naliczanie rekompensat
• Naliczanie kar i odszkodowań
• Odpisy aktualizujące
• Wyłączenie należności nieściąganych i przedawnionych oraz umorzonych
• Wyłącznie zobowiązań przedawnionych i umorzonych
6. Inwentaryzacja rozrachunków z kontrahentami
7. Prezentacja rozrachunków w sprawozdaniu finansowym
"
["description"]=>
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string(951) "
Cena bez abonamentu:
199 PLN
Stan prawny:
20.02.2023
Czas trwania:
4 godziny 25 minut
Certyfikat:
TAK
Materiały:
Tak
"
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}
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["slug"]=>
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["price"]=>
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["tax_id"]=>
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}
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["subscription_id"]=>
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}
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string(49) "Kalkulacja CIT za 2022 r. – wybrane zagadnienia"
["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"]=>
string(0) ""
["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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["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"]=>
string(0) ""
["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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[5]=>
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[6]=>
string(32) "clickMeetingConference.starts_at"
}
["metaTable":protected]=>
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["forceDeleting":protected]=>
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["defaultLocale":protected]=>
NULL
["mediaConversions"]=>
array(0) {
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["mediaCollections"]=>
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["scoutMetadata":protected]=>
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[8]=>
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["table":protected]=>
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string(2) "id"
["keyType":protected]=>
string(3) "int"
["incrementing"]=>
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["with":protected]=>
array(3) {
[0]=>
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[1]=>
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[2]=>
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}
["withCount":protected]=>
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["slug"]=>
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["price"]=>
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["tax_id"]=>
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["deleted_at"]=>
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["created_at"]=>
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["subscription_id"]=>
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["starts_at"]=>
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["related_product_ids"]=>
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["is_visible"]=>
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["finish_at"]=>
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["limit_of_participants"]=>
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["workshop_days"]=>
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["published_to"]=>
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["only_with_subscription"]=>
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["statute"]=>
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["require_admin_confirmation"]=>
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["tax_id"]=>
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["type"]=>
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"
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string(32) "clickMeetingConference.starts_at"
}
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bool(false)
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NULL
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array(0) {
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array(0) {
}
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bool(false)
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array(0) {
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array(0) {
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}
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array(0) {
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bool(true)
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array(2) {
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string(8) "password"
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}
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array(0) {
}
["fillable":protected]=>
array(0) {
}
["guarded":protected]=>
array(0) {
}
["rememberTokenName":protected]=>
string(14) "remember_token"
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array(8) {
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string(10) "first_name"
[1]=>
string(9) "last_name"
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string(5) "email"
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string(5) "phone"
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string(6) "status"
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string(16) "allow_newsletter"
[6]=>
string(11) "facebook_id"
[7]=>
string(9) "google_id"
}
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array(5) {
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string(2) "id"
[1]=>
string(10) "first_name"
[2]=>
string(9) "last_name"
[3]=>
string(5) "email"
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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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array(0) {
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bool(false)
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array(0) {
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}
}
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["name"]=>
string(80) "Zatrudnianie wspólników i członków zarządu w spółkach – prawo i podatki"
["content"]=>
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"]=>
string(0) ""
["additional_info"]=>
string(951) "
Cena bez abonamentu:
199 PLN
Stan prawny:
14.02.2023
Czas trwania:
4 godziny 35 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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["name"]=>
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["content"]=>
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"]=>
string(0) ""
["additional_info"]=>
string(951) "
Cena bez abonamentu:
199 PLN
Stan prawny:
14.02.2023
Czas trwania:
4 godziny 35 minut
Certyfikat:
TAK
Materiały:
Tak
"
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}
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array(1) {
[0]=>
string(2) "id"
}
["__metaData":protected]=>
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bool(false)
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["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
"
}
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["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
"
}
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"
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["name"]=>
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["content"]=>
string(2590) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest omówienie najważniejszych elementów umowy najmu komercyjnego przy uwzględnieniem praktyki
PROGRAM
I. Wstęp
II. Przedmiot najmu
1. Opis przedmiotu najmu
Jak prawidłowo sporządzić opis przedmiotu najmu
Powierzchnia brutto – netto
Czas trwania najmu
2. Fit-out przedmiotu najmu
III. Strony umowy najmu
1. Jak sprawdzić podmiot z którym zawieramy umowę?
2. Oświadczenia stron
3. Czy można uchylić od umowy najmu z powodu wady oświadczenia woli?
4. Pełnomocnik
IV. Wydanie przedmiotu najmu
1. Procedura wydania przedmiotu najmu
2. Protokół z przekazania przedmiotu najmu
3. Przesuniecie terminu wydania przedmiotu najmu
4. Omówienie pojęć wad istotnych/wad nieistotnych
V. Czynsz, opłaty eksploatacyjne, opłaty za media
1. Omówienie pojęć czynszu, opłat eksploatacyjnych i opłat za media
2. Waloryzacja czynszu
VI. Zabezpieczenia umów najmu
1. Omówienie najczęściej stosowanych form zabezpieczeń
VII. Opis sposobu korzystania z przedmiotu najmu
1. Prawidłowe opis przeznaczenia przedmiotu najmu
2. Szkody spowodowane przez najemcę
3. Utrzymanie przedmiotu najmu przez wynajmującego
4. Prawo wstępu wynajmującego do przedmiot najmu
VIII. Przedwczesne zakończenie stosunku najmu
1. Wypowiedzenie umowy najmu
2. Odstąpienie od umowy najmu
3. Kary umowne
IX. Pozostałe zagadnienia
1. Podnajem
2. Ubezpieczenie nieruchomości i mienia najemcy
3. Forma umowy najmu
a) Zakaz działań odwetowych
b) Środki ochrony przed działaniami odwetowymi
c) Środki wsparcia
d) Zakaz zrzeczenia się praw i środków ochrony prawnej
7. Sankcje
"
["description"]=>
string(0) ""
["additional_info"]=>
string(951) "
Cena bez abonamentu:
199 PLN
Stan prawny:
10.02.2023
Czas trwania:
4 godziny 15 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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["content"]=>
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest omówienie najważniejszych elementów umowy najmu komercyjnego przy uwzględnieniem praktyki
PROGRAM
I. Wstęp
II. Przedmiot najmu
1. Opis przedmiotu najmu
Jak prawidłowo sporządzić opis przedmiotu najmu
Powierzchnia brutto – netto
Czas trwania najmu
2. Fit-out przedmiotu najmu
III. Strony umowy najmu
1. Jak sprawdzić podmiot z którym zawieramy umowę?
2. Oświadczenia stron
3. Czy można uchylić od umowy najmu z powodu wady oświadczenia woli?
4. Pełnomocnik
IV. Wydanie przedmiotu najmu
1. Procedura wydania przedmiotu najmu
2. Protokół z przekazania przedmiotu najmu
3. Przesuniecie terminu wydania przedmiotu najmu
4. Omówienie pojęć wad istotnych/wad nieistotnych
V. Czynsz, opłaty eksploatacyjne, opłaty za media
1. Omówienie pojęć czynszu, opłat eksploatacyjnych i opłat za media
2. Waloryzacja czynszu
VI. Zabezpieczenia umów najmu
1. Omówienie najczęściej stosowanych form zabezpieczeń
VII. Opis sposobu korzystania z przedmiotu najmu
1. Prawidłowe opis przeznaczenia przedmiotu najmu
2. Szkody spowodowane przez najemcę
3. Utrzymanie przedmiotu najmu przez wynajmującego
4. Prawo wstępu wynajmującego do przedmiot najmu
VIII. Przedwczesne zakończenie stosunku najmu
1. Wypowiedzenie umowy najmu
2. Odstąpienie od umowy najmu
3. Kary umowne
IX. Pozostałe zagadnienia
1. Podnajem
2. Ubezpieczenie nieruchomości i mienia najemcy
3. Forma umowy najmu
a) Zakaz działań odwetowych
b) Środki ochrony przed działaniami odwetowymi
c) Środki wsparcia
d) Zakaz zrzeczenia się praw i środków ochrony prawnej
7. Sankcje
"
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Cena bez abonamentu:
199 PLN
Stan prawny:
10.02.2023
Czas trwania:
4 godziny 15 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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}
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[6]=>
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}
["metaTable":protected]=>
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["forceDeleting":protected]=>
bool(false)
["defaultLocale":protected]=>
NULL
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array(0) {
}
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array(0) {
}
["translationModel"]=>
string(41) "SCTeam\Products\Models\ProductTranslation"
}
[11]=>
object(App\Models\Product)#3227 (46) {
["connection":protected]=>
string(5) "pgsql"
["table":protected]=>
string(8) "products"
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string(2) "id"
["keyType":protected]=>
string(3) "int"
["incrementing"]=>
bool(true)
["with":protected]=>
array(3) {
[0]=>
string(10) "categories"
[1]=>
string(4) "tags"
[2]=>
string(10) "attributes"
}
["withCount":protected]=>
array(0) {
}
["preventsLazyLoading"]=>
bool(false)
["perPage":protected]=>
int(15)
["exists"]=>
bool(true)
["wasRecentlyCreated"]=>
bool(false)
["escapeWhenCastingToString":protected]=>
bool(false)
["attributes":protected]=>
array(30) {
["id"]=>
int(1035)
["slug"]=>
string(28) "vat-od-podstaw-cz-2-09022023"
["price"]=>
string(3) "199"
["tax_id"]=>
int(1)
["type"]=>
int(3)
["deleted_at"]=>
NULL
["created_at"]=>
string(19) "2023-04-21 17:37:44"
["updated_at"]=>
string(19) "2023-04-26 22:37:13"
["subscription_id"]=>
NULL
["room_id"]=>
NULL
["promotional_price"]=>
NULL
["promotional_price_starts_at"]=>
NULL
["promotional_price_ends_at"]=>
NULL
["starts_at"]=>
NULL
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NULL
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array(12) {
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string(9) "image_url"
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string(16) "createdWithMetas"
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}
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string(13) "products_meta"
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NULL
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array(0) {
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array(0) {
}
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string(41) "SCTeam\Products\Models\ProductTranslation"
}
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string(10) "product_id"
["relatedKey":protected]=>
string(9) "author_id"
}
}
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array(0) {
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array(2) {
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array(0) {
}
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array(0) {
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string(14) "remember_token"
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string(10) "first_name"
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string(9) "last_name"
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string(5) "email"
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string(5) "phone"
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string(6) "status"
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string(16) "allow_newsletter"
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string(11) "facebook_id"
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string(9) "google_id"
}
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array(5) {
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string(2) "id"
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string(10) "first_name"
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string(9) "last_name"
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string(5) "email"
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string(10) "created_at"
}
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NULL
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NULL
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NULL
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NULL
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bool(false)
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object(SCTeam\Products\Models\ProductTranslation)#2941 (30) {
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string(5) "pgsql"
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["product_id"]=>
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["locale"]=>
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["name"]=>
string(20) "VAT od podstaw cz. 2"
["content"]=>
string(2748) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Jest to kontynuacja szkolenia poświęconego podstawowym zagadnieniom podatku VAT.
Szkolenie jest przeznaczone dla osób rozpoczynających swoją przygodę ze światem podatku od wartości dodanej. Z uwagi na wysoki stopień skomplikowania regulacji unijnych, niejednokrotnie błędną ich implementację do krajowego porządku prawnego, ustalenie prawidłowego opodatkowania VAT danej transakcji bywa nie lada wyzwaniem. W trakcie szkolenia omówione i przedstawione na przykładach zostaną podstawowe zagadnienia dotyczące VAT.
PROGRAM
A. Odliczenie VAT
1. Zasady korzystania z prawa do odliczenia
2. Znaczenie wyroków TSUE
3. Przesłanki negatywne
4. Terminy skorzystania z prawa do odliczenia
B. Stawki VAT
1. Stawki opodatkowania przewidziane ustawą
2. Zasada wyjątkowości stosowania stawek obniżonych, wybrane problemy praktyczne
3. Zwolnienia przedmiotowe, wybrane zagadnienia i najczęstsze wątpliwości podatników:
a. Sprzedaż nieruchomości,
b. Naje na cele mieszkaniowe dla pracowników,
c. Incydentalne Pożyczki,
d. Usługi około-ubezpieczeniowe,
4. Znaczenie WIS oraz interpretacji indywidualnych
C. Rejestracja VAT:
1. Zasady dokonywania zgłoszenia rejestracyjnego,
a) zakres i znaczenie dokumentacji,
b) rejestracja „wsteczna”
c) prawo do odliczenia z tytułu zakupów dokonywanych przed rejestracją
2. Zwolnienie podmiotowe, kogo dotyczy i na jakich zasadach
D. Raportowanie JPK w pigułce:
1. Oznaczenia części ewidencyjnej sprzedaży:
a. zasady stosowania oznaczeń GTU 01-13
b. zasady stosowania oznaczeń procedur
2. Oznaczenia części ewidencyjnej zakupów
3. Skutki nieprawidłowości
4. Zasady sporządzania tzw. czynnego żalu
E. Sankcje VAT:
1. Domiar podatku
2. Uwolnienie się od odpowiedzialności:
a. znaczenie należytej staranności,
b. biała lista podatników,
c. split payment
"
["description"]=>
string(0) ""
["additional_info"]=>
string(951) "
Cena bez abonamentu:
199 PLN
Stan prawny:
09.02.2023
Czas trwania:
2 godziny 50 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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["content"]=>
string(2748) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Jest to kontynuacja szkolenia poświęconego podstawowym zagadnieniom podatku VAT.
Szkolenie jest przeznaczone dla osób rozpoczynających swoją przygodę ze światem podatku od wartości dodanej. Z uwagi na wysoki stopień skomplikowania regulacji unijnych, niejednokrotnie błędną ich implementację do krajowego porządku prawnego, ustalenie prawidłowego opodatkowania VAT danej transakcji bywa nie lada wyzwaniem. W trakcie szkolenia omówione i przedstawione na przykładach zostaną podstawowe zagadnienia dotyczące VAT.
PROGRAM
A. Odliczenie VAT
1. Zasady korzystania z prawa do odliczenia
2. Znaczenie wyroków TSUE
3. Przesłanki negatywne
4. Terminy skorzystania z prawa do odliczenia
B. Stawki VAT
1. Stawki opodatkowania przewidziane ustawą
2. Zasada wyjątkowości stosowania stawek obniżonych, wybrane problemy praktyczne
3. Zwolnienia przedmiotowe, wybrane zagadnienia i najczęstsze wątpliwości podatników:
a. Sprzedaż nieruchomości,
b. Naje na cele mieszkaniowe dla pracowników,
c. Incydentalne Pożyczki,
d. Usługi około-ubezpieczeniowe,
4. Znaczenie WIS oraz interpretacji indywidualnych
C. Rejestracja VAT:
1. Zasady dokonywania zgłoszenia rejestracyjnego,
a) zakres i znaczenie dokumentacji,
b) rejestracja „wsteczna”
c) prawo do odliczenia z tytułu zakupów dokonywanych przed rejestracją
2. Zwolnienie podmiotowe, kogo dotyczy i na jakich zasadach
D. Raportowanie JPK w pigułce:
1. Oznaczenia części ewidencyjnej sprzedaży:
a. zasady stosowania oznaczeń GTU 01-13
b. zasady stosowania oznaczeń procedur
2. Oznaczenia części ewidencyjnej zakupów
3. Skutki nieprawidłowości
4. Zasady sporządzania tzw. czynnego żalu
E. Sankcje VAT:
1. Domiar podatku
2. Uwolnienie się od odpowiedzialności:
a. znaczenie należytej staranności,
b. biała lista podatników,
c. split payment
"
["description"]=>
string(0) ""
["additional_info"]=>
string(951) "
Cena bez abonamentu:
199 PLN
Stan prawny:
09.02.2023
Czas trwania:
2 godziny 50 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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array(0) {
}
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}
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}
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array(0) {
}
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NULL
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}
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}
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bool(false)
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}
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}
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array(1) {
[0]=>
string(1) "*"
}
}
}
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bool(false)
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}
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array(0) {
}
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bool(true)
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array(0) {
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string(2) "id"
}
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NULL
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bool(false)
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bool(false)
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bool(false)
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array(4) {
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string(4) "name"
[1]=>
string(7) "content"
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string(11) "description"
[3]=>
string(15) "additional_info"
}
["revisionPresenter":protected]=>
string(44) "SCTeam\Products\Presenters\Revisions\Product"
["sortable":protected]=>
array(7) {
[0]=>
string(2) "id"
[1]=>
string(4) "slug"
[2]=>
string(5) "price"
[3]=>
string(9) "starts_at"
[4]=>
string(4) "type"
[5]=>
string(15) "date_of_publish"
[6]=>
string(32) "clickMeetingConference.starts_at"
}
["metaTable":protected]=>
string(13) "products_meta"
["forceDeleting":protected]=>
bool(false)
["defaultLocale":protected]=>
NULL
["mediaConversions"]=>
array(0) {
}
["mediaCollections"]=>
array(0) {
}
["deletePreservingMedia":protected]=>
bool(false)
["unAttachedMediaLibraryItems":protected]=>
array(0) {
}
["scoutMetadata":protected]=>
array(0) {
}
["translationModel"]=>
string(41) "SCTeam\Products\Models\ProductTranslation"
}
}
["escapeWhenCastingToString":protected]=>
bool(false)
}
["perPage":protected]=>
int(12)
["currentPage":protected]=>
int(28)
["path":protected]=>
string(77) "https://akademialtca.pl/katalog/podatki-prawo-rachunkowosc/szkolenia-nagrania"
["query":protected]=>
array(0) {
}
["fragment":protected]=>
NULL
["pageName":protected]=>
string(4) "page"
["onEachSide"]=>
int(3)
["options":protected]=>
array(2) {
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string(77) "https://akademialtca.pl/katalog/podatki-prawo-rachunkowosc/szkolenia-nagrania"
["pageName"]=>
string(4) "page"
}
["total":protected]=>
int(521)
["lastPage":protected]=>
int(44)
}
Znaleziono 521 szkoleń
