🔥 Pobierz aplikację Akademii LTCA 🔥 Wybierz:
Szkolenia nagrania
Podatki, prawo i rachunkowość
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CEL SZKOLENIA
Zapraszamy na szkolenia „Podatkowe podsumowanie roku 2022” który poprowadzi Pan Marcin Zarzycki Adwokat, Doradca podatkowy z Kancelarii LTCA.
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Cena z abonamentem:
0 PLN
Cena bez abonamentu:
0 PLN
Stan prawny:
22.12.2022
Czas trwania:
3 godziny 0 minut
Certyfikat:
Tak
Materiały:
Tak
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Zapraszamy na szkolenia „Podatkowe podsumowanie roku 2022” który poprowadzi Pan Marcin Zarzycki Adwokat, Doradca podatkowy z Kancelarii LTCA.
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string(2033) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem Szkolenia jest przybliżenie podstawowych zagadnień związanych z rozliczeniem podatku od towarów i usług.
Podczas Szkolenia przedstawione zostaną podstawowe zagadnienia dotyczące definicji czynności podlegających opodatkowaniu, jak również reguły dotyczące kalkulacji podstawy opodatkowania i określania momentu powstania obowiązku podatkowego.
PROGRAM
I. Czynności podlegające opodatkowaniu
1) Działalność w charakterze podatnika
a) Definicja podatnika
b) Pojęcie prowadzenia działalności gospodarczej
2) Dostawa towarów
a) Definicja odpłatnej dostawy towarów
b) Nieodpłatna dostawa towarów jako przedmiot opodatkowania
3) Świadczenie usług
a) Odpłatne świadczenie usług
b) Nieodpłatne świadczenie usług.
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1) Czym jest podstawa opodatkowania
2) Jakie elementy są wyłączone z podstawy opodatkowania
3) Wydatki ponoszone w imieniu i na rzecz innego podmiotu
4) Zwiększenie bądź zmniejszenie podstawy opodatkowania
III. Obowiązek podatkowy
1) Definicja obowiązku podatkowego
2) Moment powstania obowiązku przy dostawie towarów i świadczeniu usług
3) Wyjątki od zasady podstawowej:
a. Zaliczki
b. Wystawienie faktury
c. Otrzymanie zapłaty
"
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Cena bez abonamentu:
199 PLN
Stan prawny:
21.12.2022
Czas trwania:
3 godziny 0 minut
Certyfikat:
TAK
Materiały:
Tak
"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem Szkolenia jest przybliżenie podstawowych zagadnień związanych z rozliczeniem podatku od towarów i usług.
Podczas Szkolenia przedstawione zostaną podstawowe zagadnienia dotyczące definicji czynności podlegających opodatkowaniu, jak również reguły dotyczące kalkulacji podstawy opodatkowania i określania momentu powstania obowiązku podatkowego.
PROGRAM
I. Czynności podlegające opodatkowaniu
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a) Definicja podatnika
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"
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Stan prawny:
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Certyfikat:
TAK
Materiały:
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"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przedstawienie kluczowych zmian w CIT, które weszły w życie w od 1 stycznia 2022 r. w ramach tzw. Polskiego Ładu oraz planowanej modyfikacji przepisów, które będą obowiązywać od 1 stycznia 2023 r. lub z datą wsteczną od 1 stycznia 2022 r.
Wszystkie regulacje zostaną omówione w oparciu o przepisy oraz najnowsze interpretację i orzeczenia, wraz ze wskazaniem kwestii, które nadal budzą wątpliwości interpretacyjne.
PROGRAM
1. Informacje wstępne
a) Etap wdrożenia dyrektywy o ochronie sygnalistów
b) Zakres przedmiotowy obowiązywania dyrektywy o ochronie sygnalistów.
c) Podmioty zobowiązane do wdrożenia procedur
d) Termin wdrożenia dyrektywy
2. Kim jest sygnalista
a) Definicja sygnalisty
b) Warunki objęcia ochroną sygnalisty
3. Zgłoszenia wewnętrzne i działania następcze
a) Jak zorganizować wewnętrzne kanały zgłaszania informacji o potencjalnych nieprawidłowościach?
b) Jak opracować procedury dotyczące zgłoszeń wynikające z dyrektywy o sygnalistach?
• wskazania osoby odpowiedzialnej za odbieranie zgłoszeń,
• określenia sposobu/kanałów odbierania zgłoszeń,
• określenia sposobu ochrony osoby dokonującej zgłoszenia,
• określenia sposobu ochrony danych osobowych osoby dokonującej zgłoszenia,
• określenia zasad zachowania poufności w przypadku ujawnienia tożsamości sygnalisty,
• określenia rodzaju i charakteru działań następczych podejmowanych po odebraniu zgłoszenia,
c) Jakie działania następcze należy prowadzić w związku ze zgłoszeniami naruszenia prawa?
4. Zgłoszenia zewnętrzne i działania następcze
a) Jak zorganizować zewnętrzne kanały zgłaszania informacji o potencjalnych nieprawidłowościach?
b) Jak powinna wyglądać struktura zewnętrznych kanałów zgłoszeń wynikająca z dyrektywy o sygnalistach?
c) Jakie działania następcze należy prowadzić w związku ze zgłoszeniami naruszenia prawa?
5. Podstawowe zasady postępowania z sygnalistami
a) Obowiązek zachowania poufności – ochrona tożsamości sygnalisty
b) RODO, a sygnaliści
c) Obowiązki związane z prowadzeniem rejestrów zgłoszeń
6. Środki ochrony sygnalistów.
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:
21.12.2022
Czas trwania:
4 godziny 35 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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["name"]=>
string(24) "Zmiany w CIT 2022 / 2023"
["content"]=>
string(3385) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przedstawienie kluczowych zmian w CIT, które weszły w życie w od 1 stycznia 2022 r. w ramach tzw. Polskiego Ładu oraz planowanej modyfikacji przepisów, które będą obowiązywać od 1 stycznia 2023 r. lub z datą wsteczną od 1 stycznia 2022 r.
Wszystkie regulacje zostaną omówione w oparciu o przepisy oraz najnowsze interpretację i orzeczenia, wraz ze wskazaniem kwestii, które nadal budzą wątpliwości interpretacyjne.
PROGRAM
1. Informacje wstępne
a) Etap wdrożenia dyrektywy o ochronie sygnalistów
b) Zakres przedmiotowy obowiązywania dyrektywy o ochronie sygnalistów.
c) Podmioty zobowiązane do wdrożenia procedur
d) Termin wdrożenia dyrektywy
2. Kim jest sygnalista
a) Definicja sygnalisty
b) Warunki objęcia ochroną sygnalisty
3. Zgłoszenia wewnętrzne i działania następcze
a) Jak zorganizować wewnętrzne kanały zgłaszania informacji o potencjalnych nieprawidłowościach?
b) Jak opracować procedury dotyczące zgłoszeń wynikające z dyrektywy o sygnalistach?
• wskazania osoby odpowiedzialnej za odbieranie zgłoszeń,
• określenia sposobu/kanałów odbierania zgłoszeń,
• określenia sposobu ochrony osoby dokonującej zgłoszenia,
• określenia sposobu ochrony danych osobowych osoby dokonującej zgłoszenia,
• określenia zasad zachowania poufności w przypadku ujawnienia tożsamości sygnalisty,
• określenia rodzaju i charakteru działań następczych podejmowanych po odebraniu zgłoszenia,
c) Jakie działania następcze należy prowadzić w związku ze zgłoszeniami naruszenia prawa?
4. Zgłoszenia zewnętrzne i działania następcze
a) Jak zorganizować zewnętrzne kanały zgłaszania informacji o potencjalnych nieprawidłowościach?
b) Jak powinna wyglądać struktura zewnętrznych kanałów zgłoszeń wynikająca z dyrektywy o sygnalistach?
c) Jakie działania następcze należy prowadzić w związku ze zgłoszeniami naruszenia prawa?
5. Podstawowe zasady postępowania z sygnalistami
a) Obowiązek zachowania poufności – ochrona tożsamości sygnalisty
b) RODO, a sygnaliści
c) Obowiązki związane z prowadzeniem rejestrów zgłoszeń
6. Środki ochrony sygnalistów.
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:
21.12.2022
Czas trwania:
4 godziny 35 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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["name"]=>
string(49) "Umowa najmu – praktyczne spojrzenie na kontrakt"
["content"]=>
string(2088) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem niniejszego szkolenia jest omówienie – w najbardziej przystępny i praktyczny sposób – jak najrozsądniej formułować w umowie najmu poszczególne zagadnienia, które w praktyce powodują najwięcej problemów i sytuacji konfliktowych. Omówienie najistotniejszych elementów umowy najmu na podstawie gotowego projektu umowy.
PROGRAM
I. Rodzaje umów najmu – uwagi praktyczne
1. Umowa najmu komercyjnego,
2. „Zwykła” umowa najmu,
II. Negocjowanie warunków umowy najmu
1. Umowa najmu jako umowa cywilnoprawna,
2. Korzyści z możliwie dogłębnego doprecyzowywania postanowień umowy,
III. Na co szczególnie zwracać uwagę przy formułowaniu postanowień umowy najmu na przykładzie gotowej umowy
1. Przegląd najistotniejszych uregulowań umowy najmu,
2. Analiza postanowień umowy najmu na przykładzie gotowej umowy,
IV. Zakończenie umowy najmu – praktyczne podejście do problemu
1. Umowa najmu: odstąpienie czy wypowiedzenie?
2. Możliwość odstąpienia od umowy najmu,
3. Zasady wypowiedzenia umowy najmu,
4. Rozwiązanie umowy najmu w innym trybie,
V. Spory dotyczące umowy najmu
1. Jakie spory występują zazwyczaj na gruncie umowy najmu,
2. Jak się przygotować do sporu z kontrahentem.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(957) "
Cena bez abonamentu:
199 PLN + VAT
Stan prawny:
20.12.2022
Czas trwania:
4 godziny 35 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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string(2088) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem niniejszego szkolenia jest omówienie – w najbardziej przystępny i praktyczny sposób – jak najrozsądniej formułować w umowie najmu poszczególne zagadnienia, które w praktyce powodują najwięcej problemów i sytuacji konfliktowych. Omówienie najistotniejszych elementów umowy najmu na podstawie gotowego projektu umowy.
PROGRAM
I. Rodzaje umów najmu – uwagi praktyczne
1. Umowa najmu komercyjnego,
2. „Zwykła” umowa najmu,
II. Negocjowanie warunków umowy najmu
1. Umowa najmu jako umowa cywilnoprawna,
2. Korzyści z możliwie dogłębnego doprecyzowywania postanowień umowy,
III. Na co szczególnie zwracać uwagę przy formułowaniu postanowień umowy najmu na przykładzie gotowej umowy
1. Przegląd najistotniejszych uregulowań umowy najmu,
2. Analiza postanowień umowy najmu na przykładzie gotowej umowy,
IV. Zakończenie umowy najmu – praktyczne podejście do problemu
1. Umowa najmu: odstąpienie czy wypowiedzenie?
2. Możliwość odstąpienia od umowy najmu,
3. Zasady wypowiedzenia umowy najmu,
4. Rozwiązanie umowy najmu w innym trybie,
V. Spory dotyczące umowy najmu
1. Jakie spory występują zazwyczaj na gruncie umowy najmu,
2. Jak się przygotować do sporu z kontrahentem.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(957) "
Cena bez abonamentu:
199 PLN + VAT
Stan prawny:
20.12.2022
Czas trwania:
4 godziny 35 minut
Certyfikat:
Tak
Materiały:
Tak
"
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"
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"
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["name"]=>
string(75) "Podatki dla zarządu i kadry menedżerskiej – ryzyka i odpowiedzialność"
["content"]=>
string(4582) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Szkolenie ma na celu przekrojowe przedstawienie problematyki związanej z zarządzaniem funkcją podatkową w przedsiębiorstwie z perspektywy zarządów spółek oraz kadry menedżerskiej.
Podczas szkolenia omówione zostaną kwestie ryzyk, które mogą wystąpić w przypadku naruszenia przepisów podatkowych. Dodatkowo, eksperci poruszą zagadnienia związane z zakresem podmiotowym i przedmiotowym odpowiedzialności zarówno spółki, jak i kadry zarządzającej w tym w szczególności w aspekcie przepisów podatkowych, karnych i karnoskarbowych.
Podczas szkolenia, przedstawione zostaną również rozwiązania zmierzające do ograniczenia ryzyk i odpowiedzialności. W tym aspekcie, omówione zostaną w szczególności aspekty praktyczne związane z budową i wdrożeniem systemu tax compliance, jako narzędzia zapewniającego zgodność prowadzenia działalności z przepisami podatkowymi oraz rolą zarządów w tworzeniu i nadzorowaniu systemu tax compliance.
Końcowo, omówione zostaną zasady konstrukcji rozliczeń pomiędzy członkami zarządu i osobami pełniącymi funkcje kierownicze a spółką.
PROGRAM
I. Budowa systemu podatkowego w Polsce i główne obszary ryzyk.
1. Podatki jako niezbędny element działalności przedsiębiorstwa.
2. Ryzyka podatkowe w spółkach – identyfikacja ryzyka, główne obszary ryzyk na przykładzie wybranych podatków.
3. Główne kierunki kontroli organów podatkowych.
4. Jak prawidłowo zidentyfikować i oszacować ryzyko?
II. Odpowiedzialność spółek oraz kadry zarządzającej za rozliczenia podatkowe.
1. Odpowiedzialność spółki, kadry zarządzającej, służb finansowych oraz pracowników – główne obszary odpowiedzialności za rozliczenia podatkowe:
• opowiedzialność podatkowa;
• odpowiedzialność karna;
• odpowiedzialność karna skarbowa;
• inne rodzaje odpowiedzialności.
2. Podstawowe sposoby ograniczania odpowiedzialności – podział kompetencji, outsourcing, współpraca z organami podatkowymi oraz czynny żal i dobrowolne poddanie się odpowiedzialności.
III. Zarządzanie podatkami w przedsiębiorstwie – na czym polega i jaka jest rola zarządu i kadry menadżerskiej w sprawowaniu funkcji podatkowej?
1. Jak prawidłowo zarządzać funkcją podatkową?
2. Sposoby ograniczenia ryzyk podatkowych oraz odpowiedzialności kadry menadżerskiej na przykładzie zarządu, dyrektorów finansowych, głównych księgowych i pracowników.
3. System zarządzania ryzykiem (tax compliance) jako podstawowe narzędzie do zarządzania podatkami i ograniczania ryzyk i odpowiedzialność.
4. Korzyści płynące z wdrożenia tax compliance oraz rola zarządu we wdrożeniu systemu.
5. Główne elementy systemu tax compliance:
• Strategia podatkowa jako podstawowy dokument określający procedury i procesy podatkowe.
• Procedury dla kadry zarządazjącej oraz podział kompetencji i obowiązków.
• Procedury decyzyjne i obiegu dokumentów.
• Procedury kontrolne (w tym procedury KKS).
• Procedury należytej starnności (m.in VAT, WHT, ceny transferowe).
• System kontroli wewnętrznej – cykliczne audyty i szkolenia.
6. Tax compliance officer – kto i na jakich zasadach powinien pełnić taką funkcję?
7. Budowa systemu tax compliance – case study.
Członkowie zarządu i osoby z kadry kierowniczej a rozliczenia ze spółką – jak prawidłowo skonstruować zasady rozliczeń, aby uniknąć ryzyk i odpowiedzialności?
"
["description"]=>
string(0) ""
["additional_info"]=>
string(948) "
Cena bez abonamentu:
199 PLN + VAT
Stan prawny:
19.12.2022
Czas trwania:
3 godziny
Certyfikat:
Tak
Materiały:
Tak
"
}
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["content"]=>
string(4582) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Szkolenie ma na celu przekrojowe przedstawienie problematyki związanej z zarządzaniem funkcją podatkową w przedsiębiorstwie z perspektywy zarządów spółek oraz kadry menedżerskiej.
Podczas szkolenia omówione zostaną kwestie ryzyk, które mogą wystąpić w przypadku naruszenia przepisów podatkowych. Dodatkowo, eksperci poruszą zagadnienia związane z zakresem podmiotowym i przedmiotowym odpowiedzialności zarówno spółki, jak i kadry zarządzającej w tym w szczególności w aspekcie przepisów podatkowych, karnych i karnoskarbowych.
Podczas szkolenia, przedstawione zostaną również rozwiązania zmierzające do ograniczenia ryzyk i odpowiedzialności. W tym aspekcie, omówione zostaną w szczególności aspekty praktyczne związane z budową i wdrożeniem systemu tax compliance, jako narzędzia zapewniającego zgodność prowadzenia działalności z przepisami podatkowymi oraz rolą zarządów w tworzeniu i nadzorowaniu systemu tax compliance.
Końcowo, omówione zostaną zasady konstrukcji rozliczeń pomiędzy członkami zarządu i osobami pełniącymi funkcje kierownicze a spółką.
PROGRAM
I. Budowa systemu podatkowego w Polsce i główne obszary ryzyk.
1. Podatki jako niezbędny element działalności przedsiębiorstwa.
2. Ryzyka podatkowe w spółkach – identyfikacja ryzyka, główne obszary ryzyk na przykładzie wybranych podatków.
3. Główne kierunki kontroli organów podatkowych.
4. Jak prawidłowo zidentyfikować i oszacować ryzyko?
II. Odpowiedzialność spółek oraz kadry zarządzającej za rozliczenia podatkowe.
1. Odpowiedzialność spółki, kadry zarządzającej, służb finansowych oraz pracowników – główne obszary odpowiedzialności za rozliczenia podatkowe:
• opowiedzialność podatkowa;
• odpowiedzialność karna;
• odpowiedzialność karna skarbowa;
• inne rodzaje odpowiedzialności.
2. Podstawowe sposoby ograniczania odpowiedzialności – podział kompetencji, outsourcing, współpraca z organami podatkowymi oraz czynny żal i dobrowolne poddanie się odpowiedzialności.
III. Zarządzanie podatkami w przedsiębiorstwie – na czym polega i jaka jest rola zarządu i kadry menadżerskiej w sprawowaniu funkcji podatkowej?
1. Jak prawidłowo zarządzać funkcją podatkową?
2. Sposoby ograniczenia ryzyk podatkowych oraz odpowiedzialności kadry menadżerskiej na przykładzie zarządu, dyrektorów finansowych, głównych księgowych i pracowników.
3. System zarządzania ryzykiem (tax compliance) jako podstawowe narzędzie do zarządzania podatkami i ograniczania ryzyk i odpowiedzialność.
4. Korzyści płynące z wdrożenia tax compliance oraz rola zarządu we wdrożeniu systemu.
5. Główne elementy systemu tax compliance:
• Strategia podatkowa jako podstawowy dokument określający procedury i procesy podatkowe.
• Procedury dla kadry zarządazjącej oraz podział kompetencji i obowiązków.
• Procedury decyzyjne i obiegu dokumentów.
• Procedury kontrolne (w tym procedury KKS).
• Procedury należytej starnności (m.in VAT, WHT, ceny transferowe).
• System kontroli wewnętrznej – cykliczne audyty i szkolenia.
6. Tax compliance officer – kto i na jakich zasadach powinien pełnić taką funkcję?
7. Budowa systemu tax compliance – case study.
Członkowie zarządu i osoby z kadry kierowniczej a rozliczenia ze spółką – jak prawidłowo skonstruować zasady rozliczeń, aby uniknąć ryzyk i odpowiedzialności?
"
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Cena bez abonamentu:
199 PLN + VAT
Stan prawny:
19.12.2022
Czas trwania:
3 godziny
Certyfikat:
Tak
Materiały:
Tak
"
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string(2243) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
W ramach szkolenia Monika Markisz – radca prawny i doradca podatkowy przedstawi zasady zakładania spółek z ograniczoną odpowiedzialnością. Prelegentka wskaże najważniejsze aspekty prowadzenia działalności w formie spółki z o. o. Omówione zostaną organy tej spółki i warunki ich działania. W trakcie szkolenia zostanie dokonana analiza zmian wysokości kapitału zakładowego, wnoszenia dopłat czy podziału zysku pomiędzy wspólników. Omówiony zostanie także przebieg procesu likwidacji spółki z ograniczoną odpowiedzialnością.
PROGRAM
1. Istota spółki z ograniczoną odpowiedzialnością
2. Zakładanie spółki z ograniczoną odpowiedzialnością
a) sposoby zakładania spółki
b) rodzaje wkładów wnoszonych do spółki
c) najważniejsze postanowienia umowy spółki
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a) Zarząd
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c) Rada nadzorcza
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5. Zmiany wysokości kapitałów – podwyższanie i obniżanie kapitału zakładowego
6. Wnoszenie dopłat do spółki, umarzanie udziałów, zasady podziału zysku i straty
7. Rozwiązanie i likwidacja spółki z ograniczoną odpowiedzialnością
8. Skutki podatkowe i ZUS w procesie zakładania, prowadzenia i likwidacji spółki z ograniczoną odpowiedzialnością
"
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Cena bez abonamentu:
199 PLN + VAT
Stan prawny:
15.12.2022
Czas trwania:
4 godziny 45 minut
Certyfikat:
Tak
Materiały:
Tak
"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
W ramach szkolenia Monika Markisz – radca prawny i doradca podatkowy przedstawi zasady zakładania spółek z ograniczoną odpowiedzialnością. Prelegentka wskaże najważniejsze aspekty prowadzenia działalności w formie spółki z o. o. Omówione zostaną organy tej spółki i warunki ich działania. W trakcie szkolenia zostanie dokonana analiza zmian wysokości kapitału zakładowego, wnoszenia dopłat czy podziału zysku pomiędzy wspólników. Omówiony zostanie także przebieg procesu likwidacji spółki z ograniczoną odpowiedzialnością.
PROGRAM
1. Istota spółki z ograniczoną odpowiedzialnością
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a) sposoby zakładania spółki
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"
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Cena bez abonamentu:
199 PLN + VAT
Stan prawny:
15.12.2022
Czas trwania:
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Certyfikat:
Tak
Materiały:
Tak
"
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string(2528) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem Szkolenia jest przybliżenie podstawowych zasad związanych z nieodpłatnym świadczeniem usług oraz nieodpłatnymi przekazaniami towarów własnych na gruncie podatku od towarów i usług, w tym przekazaniami prezentów oraz próbek.
Podczas Szkolenia przedstawione zostaną podstawowe zasady związane z rozliczeniami VAT, Zaprezentujemy przy tym podejście organów / orzecznictwa do najczęściej występujących w obrocie świadczeń wykonywanych na rzecz pracowników, przy uwzględnieniu problematyki prawa do odliczenia, świadczeń zwolnionych oraz świadczeń częściowo finansowanych przez pracownika.
PROGRAM
I. Nieodpłatne przekazania towarów własnych
1) Podstawy opodatkowania nieopłatnego przekazania towarów,
2) Wyłączenie obowiązku naliczenia VAT przy nieodpłatnych przekazaniach,
3) Definicja prezentów o małej wartości,
4) Definicja próbki i jej kluczowych cech,
5) Sposób dokumentacji nieodpłatnego przekazania towarów i problematyka prawa do odliczenia
II. Nieodpłatne świadczenie usług
1) Znaczenie identyfikacji związku z prowadzoną działalnością,
2) Cele osobiste podatnika i jego pracowników,
3) Sposób dokumentacji nieodpłatnego świadczenia,
III. Powszechne świadczenia na rzecz pracowników:
1) zakwaterowanie,
2) dojazdy do pracy,
3) odzież robocza,
4) wyżywienie,
5) pakiety ubezpieczeniowe,
6) pakiety medyczne,
7) pakiety sportowe,
8) imprezy firmowe (integracyjne),
9) owocowe dni,
10) kawa i ciastka w firmie,
11) samochód firmowy do celów prywatnych,
12) szkolenia / studia / podnoszenie kwalifikacji zawodowych,
13) bony sodexo, cafeterie,
14) prezenty okolicznościowe, jubileuszowe.
"
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Cena bez abonamentu:
199 PLN + VAT
Stan prawny:
13.12.2022
Czas trwania:
2 godziny 35 minut
Certyfikat:
Tak
Materiały:
Tak
"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem Szkolenia jest przybliżenie podstawowych zasad związanych z nieodpłatnym świadczeniem usług oraz nieodpłatnymi przekazaniami towarów własnych na gruncie podatku od towarów i usług, w tym przekazaniami prezentów oraz próbek.
Podczas Szkolenia przedstawione zostaną podstawowe zasady związane z rozliczeniami VAT, Zaprezentujemy przy tym podejście organów / orzecznictwa do najczęściej występujących w obrocie świadczeń wykonywanych na rzecz pracowników, przy uwzględnieniu problematyki prawa do odliczenia, świadczeń zwolnionych oraz świadczeń częściowo finansowanych przez pracownika.
PROGRAM
I. Nieodpłatne przekazania towarów własnych
1) Podstawy opodatkowania nieopłatnego przekazania towarów,
2) Wyłączenie obowiązku naliczenia VAT przy nieodpłatnych przekazaniach,
3) Definicja prezentów o małej wartości,
4) Definicja próbki i jej kluczowych cech,
5) Sposób dokumentacji nieodpłatnego przekazania towarów i problematyka prawa do odliczenia
II. Nieodpłatne świadczenie usług
1) Znaczenie identyfikacji związku z prowadzoną działalnością,
2) Cele osobiste podatnika i jego pracowników,
3) Sposób dokumentacji nieodpłatnego świadczenia,
III. Powszechne świadczenia na rzecz pracowników:
1) zakwaterowanie,
2) dojazdy do pracy,
3) odzież robocza,
4) wyżywienie,
5) pakiety ubezpieczeniowe,
6) pakiety medyczne,
7) pakiety sportowe,
8) imprezy firmowe (integracyjne),
9) owocowe dni,
10) kawa i ciastka w firmie,
11) samochód firmowy do celów prywatnych,
12) szkolenia / studia / podnoszenie kwalifikacji zawodowych,
13) bony sodexo, cafeterie,
14) prezenty okolicznościowe, jubileuszowe.
"
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Cena bez abonamentu:
199 PLN + VAT
Stan prawny:
13.12.2022
Czas trwania:
2 godziny 35 minut
Certyfikat:
Tak
Materiały:
Tak
"
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"
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["content"]=>
string(1710) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia bilansowego jest wskazanie zasad sporządzania rachunku zysków i strat i powiązanych z nim informacji dodatkowych.
Korzyści: poznanie zasad dotyczących sporządzania rachunku zysków i strat, ustalania wartości i sposobu prezentowania w nim przychodów i kosztów oraz informacji dodatkowej w zakresie danych o przychodach i kosztach.
PROGRAM
1. Zasady rozpoznawania przychodów i kosztów w sprawozdaniu finansowym
2. Przychody i koszty w działalności podstawowej – przykłady zdarzeń, sposoby ich odzwierciedlenia w tej części rachunku zysków i strat
3. Przychody i koszty pozostałe operacyjne – przykłady zdarzeń, sposoby ich odzwierciedlenia w tej części rachunku zysków i strat
4. Przychody i koszty finansowe – przykłady zdarzeń, sposoby ich odzwierciedlenia w tej części rachunku zysków i strat
5. Obciążenia wyniku finansowego
6. Ujawnianie informacji o przychodach i kosztach w Informacji dodatkowej
"
["description"]=>
string(0) ""
["additional_info"]=>
string(957) "
Cena bez abonamentu:
199 PLN + VAT
Stan prawny:
08.12.2022
Czas trwania:
4 godziny 35 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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["content"]=>
string(1710) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia bilansowego jest wskazanie zasad sporządzania rachunku zysków i strat i powiązanych z nim informacji dodatkowych.
Korzyści: poznanie zasad dotyczących sporządzania rachunku zysków i strat, ustalania wartości i sposobu prezentowania w nim przychodów i kosztów oraz informacji dodatkowej w zakresie danych o przychodach i kosztach.
PROGRAM
1. Zasady rozpoznawania przychodów i kosztów w sprawozdaniu finansowym
2. Przychody i koszty w działalności podstawowej – przykłady zdarzeń, sposoby ich odzwierciedlenia w tej części rachunku zysków i strat
3. Przychody i koszty pozostałe operacyjne – przykłady zdarzeń, sposoby ich odzwierciedlenia w tej części rachunku zysków i strat
4. Przychody i koszty finansowe – przykłady zdarzeń, sposoby ich odzwierciedlenia w tej części rachunku zysków i strat
5. Obciążenia wyniku finansowego
6. Ujawnianie informacji o przychodach i kosztach w Informacji dodatkowej
"
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Cena bez abonamentu:
199 PLN + VAT
Stan prawny:
08.12.2022
Czas trwania:
4 godziny 35 minut
Certyfikat:
Tak
Materiały:
Tak
"
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"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przekrojowe przedstawienie zagadnień podatkowych związanych z podatkowym zamknięciem roku w VAT.
Podczas szkolenia, w szczególności poruszone zostaną kwestie związane z rozliczeniem podatku od towarów i usług na przełomie 2022 i 2023.
PROGRAM
1. Zasady powstawania obowiązku podatkowego na przełomie okresów.
2. Prawo do odliczenia VAT – zasady i ograniczenia.
3. Ustalenie proporcji w VAT.
4. Korekta roczna VAT.
5. Korekta odliczenia przy zakupie majątku trwałego i pozostałych nabyć.
6. Ulga na złe długi w VAT 2022 / 2023.
7. Najważniejsze orzeczenia Trybunału Sprawiedliwości Unii Europejskiej w zakresie VAT
8. Podsumowanie zmian w podatku od towarów i usług (Slim VAT 2, Slim VAT 3, Polski Ład, KSeF).
"
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Cena bez abonamentu:
199 PLN + VAT
Stan prawny:
07.12.2022
Czas trwania:
3 godziny 50 minut
Certyfikat:
Tak
Materiały:
Tak
"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przekrojowe przedstawienie zagadnień podatkowych związanych z podatkowym zamknięciem roku w VAT.
Podczas szkolenia, w szczególności poruszone zostaną kwestie związane z rozliczeniem podatku od towarów i usług na przełomie 2022 i 2023.
PROGRAM
1. Zasady powstawania obowiązku podatkowego na przełomie okresów.
2. Prawo do odliczenia VAT – zasady i ograniczenia.
3. Ustalenie proporcji w VAT.
4. Korekta roczna VAT.
5. Korekta odliczenia przy zakupie majątku trwałego i pozostałych nabyć.
6. Ulga na złe długi w VAT 2022 / 2023.
7. Najważniejsze orzeczenia Trybunału Sprawiedliwości Unii Europejskiej w zakresie VAT
8. Podsumowanie zmian w podatku od towarów i usług (Slim VAT 2, Slim VAT 3, Polski Ład, KSeF).
"
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Cena bez abonamentu:
199 PLN + VAT
Stan prawny:
07.12.2022
Czas trwania:
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Certyfikat:
Tak
Materiały:
Tak
"
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["product_id"]=>
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["content"]=>
string(4147) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przekrojowe przedstawienie zagadnień podatkowych związanych z podatkowym zamknięciem roku w CIT.
Podczas szkolenia, w szczególności poruszone zostaną kwestie związane z rozliczeniem podatku CIT na przełomie 2022 i 2023.
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.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(957) "
Cena bez abonamentu:
199 PLN + VAT
Stan prawny:
06.12.2022
Czas trwania:
4 godziny 10 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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["name"]=>
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["content"]=>
string(4147) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przekrojowe przedstawienie zagadnień podatkowych związanych z podatkowym zamknięciem roku w CIT.
Podczas szkolenia, w szczególności poruszone zostaną kwestie związane z rozliczeniem podatku CIT na przełomie 2022 i 2023.
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.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(957) "
Cena bez abonamentu:
199 PLN + VAT
Stan prawny:
06.12.2022
Czas trwania:
4 godziny 10 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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["__metaData":protected]=>
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["revisionPresenter":protected]=>
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["sortable":protected]=>
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[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]=>
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["scoutMetadata":protected]=>
array(0) {
}
["translationModel"]=>
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}
[10]=>
object(App\Models\Product)#3228 (46) {
["connection":protected]=>
string(5) "pgsql"
["table":protected]=>
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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]=>
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}
["preventsLazyLoading"]=>
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["perPage":protected]=>
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["exists"]=>
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["escapeWhenCastingToString":protected]=>
bool(false)
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array(30) {
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int(894)
["slug"]=>
string(69) "podatek-od-nieruchomosci-prawidlowe-okreslenie-podstawy-opodatkowania"
["price"]=>
string(3) "199"
["tax_id"]=>
int(1)
["type"]=>
int(3)
["deleted_at"]=>
NULL
["created_at"]=>
string(19) "2023-04-21 17:37:31"
["updated_at"]=>
string(19) "2023-04-25 16:22:03"
["subscription_id"]=>
NULL
["room_id"]=>
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["promotional_price"]=>
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["promotional_price_starts_at"]=>
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["starts_at"]=>
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["related_product_ids"]=>
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["date_of_publish"]=>
string(19) "2023-04-25 16:21:00"
["is_visible"]=>
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["finish_at"]=>
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["limit_of_participants"]=>
NULL
["workshop_days"]=>
NULL
["subscription_price"]=>
string(1) "0"
["published_to"]=>
NULL
["only_with_subscription"]=>
bool(false)
["external_link"]=>
NULL
["related_subscription_id"]=>
NULL
["statute"]=>
int(0)
["require_admin_confirmation"]=>
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["mobile_app_only"]=>
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["archived_at"]=>
NULL
["visibility"]=>
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}
["original":protected]=>
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["slug"]=>
string(69) "podatek-od-nieruchomosci-prawidlowe-okreslenie-podstawy-opodatkowania"
["price"]=>
string(3) "199"
["tax_id"]=>
int(1)
["type"]=>
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["deleted_at"]=>
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["updated_at"]=>
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["subscription_id"]=>
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["room_id"]=>
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["promotional_price"]=>
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["starts_at"]=>
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["is_visible"]=>
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["finish_at"]=>
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["limit_of_participants"]=>
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["published_to"]=>
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["statute"]=>
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["require_admin_confirmation"]=>
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["mobile_app_only"]=>
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["archived_at"]=>
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["visibility"]=>
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}
["changes":protected]=>
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["starts_at"]=>
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string(3) "url"
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string(12) "legal_status"
}
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array(0) {
}
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array(3) {
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string(16) "createdWithMetas"
[1]=>
string(16) "updatedWithMetas"
[2]=>
string(14) "savedWithMetas"
}
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array(0) {
}
["touches":protected]=>
array(0) {
}
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bool(true)
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array(0) {
}
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array(0) {
}
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array(0) {
}
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array(1) {
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string(2) "id"
}
["__metaData":protected]=>
NULL
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bool(false)
["__wasUpdatedEventFired":protected]=>
bool(false)
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bool(false)
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string(15) "additional_info"
}
["revisionPresenter":protected]=>
string(44) "SCTeam\Products\Presenters\Revisions\Product"
["sortable":protected]=>
array(7) {
[0]=>
string(2) "id"
[1]=>
string(4) "slug"
[2]=>
string(5) "price"
[3]=>
string(9) "starts_at"
[4]=>
string(4) "type"
[5]=>
string(15) "date_of_publish"
[6]=>
string(32) "clickMeetingConference.starts_at"
}
["metaTable":protected]=>
string(13) "products_meta"
["forceDeleting":protected]=>
bool(false)
["defaultLocale":protected]=>
NULL
["mediaConversions"]=>
array(0) {
}
["mediaCollections"]=>
array(0) {
}
["deletePreservingMedia":protected]=>
bool(false)
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array(0) {
}
["scoutMetadata":protected]=>
array(0) {
}
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string(41) "SCTeam\Products\Models\ProductTranslation"
}
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string(9) "author_id"
}
}
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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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string(14) "remember_token"
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array(0) {
}
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array(0) {
}
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array(0) {
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["rememberTokenName":protected]=>
string(14) "remember_token"
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array(8) {
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string(10) "first_name"
[1]=>
string(9) "last_name"
[2]=>
string(5) "email"
[3]=>
string(5) "phone"
[4]=>
string(6) "status"
[5]=>
string(16) "allow_newsletter"
[6]=>
string(11) "facebook_id"
[7]=>
string(9) "google_id"
}
["sortable":protected]=>
array(5) {
[0]=>
string(2) "id"
[1]=>
string(10) "first_name"
[2]=>
string(9) "last_name"
[3]=>
string(5) "email"
[4]=>
string(10) "created_at"
}
["accessToken":protected]=>
NULL
["forceDeleting":protected]=>
bool(false)
["roleClass":"SCTeam\Auth\Models\User":private]=>
NULL
["permissionClass":"SCTeam\Auth\Models\User":private]=>
NULL
["wildcardClass":"SCTeam\Auth\Models\User":private]=>
NULL
["__metaData":protected]=>
NULL
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bool(false)
["__wasUpdatedEventFired":protected]=>
bool(false)
["__wasSavedEventFired":protected]=>
bool(false)
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array(0) {
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array(0) {
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bool(false)
["unAttachedMediaLibraryItems":protected]=>
array(0) {
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}
}
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bool(false)
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["translations"]=>
object(Illuminate\Database\Eloquent\Collection)#2968 (2) {
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array(1) {
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object(SCTeam\Products\Models\ProductTranslation)#2941 (30) {
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string(5) "pgsql"
["table":protected]=>
string(20) "product_translations"
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string(2) "id"
["keyType":protected]=>
string(3) "int"
["incrementing"]=>
bool(true)
["with":protected]=>
array(0) {
}
["withCount":protected]=>
array(0) {
}
["preventsLazyLoading"]=>
bool(false)
["perPage":protected]=>
int(15)
["exists"]=>
bool(true)
["wasRecentlyCreated"]=>
bool(false)
["escapeWhenCastingToString":protected]=>
bool(false)
["attributes":protected]=>
array(7) {
["id"]=>
int(894)
["product_id"]=>
int(894)
["locale"]=>
string(2) "pl"
["name"]=>
string(76) "Podatek od nieruchomości – prawidłowe określenie podstawy opodatkowania"
["content"]=>
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FRAGMENT SZKOLENIA
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CEL SZKOLENIA
Celem Szkolenia jest przybliżenie podstawowych zagadnień związanych z prawidłowym ustaleniem podstawy opodatkowania w podatku od nieruchomości. Podczas szkolenia przedstawione zostaną szczegółowe regulacje dotyczące powyższego zagadnienia wraz ze wskazaniem najnowszego orzecznictwa w zakresie podatku od nieruchomości.
PROGRAM
I. Określenie podstawy opodatkowania gruntów 1. Sposób pomiaru powierzchni gruntów a) dokumenty przydatny przy określeniu powierzchni gruntu b) ewidencja gruntów c) pomiary 2. Sposób pomiaru innych powierzchni np. zbiorników wodnych II. Zasady określania powierzchni użytkowej budynku 1. Powierzchnia użytkowa budynku 2. Definicja klatki schodowej dla celów określenia podstawy opodatkowania 3. Sposoby dokumentowania podstawy opodatkowania III. Określenie sposobu opodatkowania budowli 1. Wartość historyczna jako podstawa opodatkowania budowli 2. Znaczenie amortyzacji środków trwałych dla podstawy opodatkowania budowli 3. Zmiana wartości środka trwałego w roku a podstawa opodatkowania 4. Podstawa opodatkowania budowli nie podlegających amortyzacji IV. Analiza najnowszego orzecznictwa w zakresie podatku do nieruchomości[/vc_column_text][/vc_column][vc_column width="1/4" css=".vc_custom_1628839556663{margin-top: 0px !important;padding-top: 0px !important;}"][vc_column_text css=".vc_custom_1635176398480{margin-bottom: 0px !important;padding-bottom: 0px !important;}"]
INFORMACJE
[/vc_column_text][vc_row_inner css=".vc_custom_1628840933667{margin-top: 0px !important;margin-bottom: 0px !important;border-bottom-width: 1px !important;padding-top: 0px !important;padding-bottom: 0px !important;border-bottom-color: #eeeeee !important;border-bottom-style: solid !important;}"][vc_column_inner css=".vc_custom_1628846234747{margin-top: 0px !important;margin-bottom: 0px !important;padding-top: 0px !important;padding-bottom: 0px !important;}"][vc_column_text css=".vc_custom_1628848109624{margin-top: 0px !important;margin-bottom: -20px !important;padding-top: 10px !important;padding-bottom: 10px !important;}"]
Cena z abonamentem 0 PLN
[/vc_column_text][/vc_column_inner][/vc_row_inner][vc_row_inner css=".vc_custom_1628840933667{margin-top: 0px !important;margin-bottom: 0px !important;border-bottom-width: 1px !important;padding-top: 0px !important;padding-bottom: 0px !important;border-bottom-color: #eeeeee !important;border-bottom-style: solid !important;}"][vc_column_inner css=".vc_custom_1628846234747{margin-top: 0px !important;margin-bottom: 0px !important;padding-top: 0px !important;padding-bottom: 0px !important;}"][vc_column_text css=".vc_custom_1669823101908{margin-top: 0px !important;margin-bottom: -20px !important;padding-top: 10px !important;padding-bottom: 10px !important;}"]
Cena bez abonamentu 199 PLN + VAT
[/vc_column_text][/vc_column_inner][/vc_row_inner][vc_row_inner css=".vc_custom_1628840933667{margin-top: 0px !important;margin-bottom: 0px !important;border-bottom-width: 1px !important;padding-top: 0px !important;padding-bottom: 0px !important;border-bottom-color: #eeeeee !important;border-bottom-style: solid !important;}"][vc_column_inner css=".vc_custom_1628846199375{margin-top: 0px !important;margin-bottom: 0px !important;padding-top: 0px !important;padding-bottom: 0px !important;}"][vc_column_text css=".vc_custom_1669823115437{margin-top: 0px !important;margin-bottom: -20px !important;padding-top: 10px !important;padding-bottom: 10px !important;}"]
Stan prawny 29.11.2022
[/vc_column_text][/vc_column_inner][/vc_row_inner][vc_row_inner css=".vc_custom_1628840933667{margin-top: 0px !important;margin-bottom: 0px !important;border-bottom-width: 1px !important;padding-top: 0px !important;padding-bottom: 0px !important;border-bottom-color: #eeeeee !important;border-bottom-style: solid !important;}"][vc_column_inner css=".vc_custom_1628846199375{margin-top: 0px !important;margin-bottom: 0px !important;padding-top: 0px !important;padding-bottom: 0px !important;}"][vc_column_text css=".vc_custom_1669823134468{margin-top: 0px !important;margin-bottom: -20px !important;padding-top: 10px !important;padding-bottom: 10px !important;}"]
Czas trwania 3 godziny 10 minut
[/vc_column_text][/vc_column_inner][/vc_row_inner][vc_row_inner css=".vc_custom_1628840933667{margin-top: 0px !important;margin-bottom: 0px !important;border-bottom-width: 1px !important;padding-top: 0px !important;padding-bottom: 0px !important;border-bottom-color: #eeeeee !important;border-bottom-style: solid !important;}"][vc_column_inner css=".vc_custom_1628846199375{margin-top: 0px !important;margin-bottom: 0px !important;padding-top: 0px !important;padding-bottom: 0px !important;}"][vc_column_text css=".vc_custom_1628848213546{margin-top: 0px !important;margin-bottom: -20px !important;padding-top: 10px !important;padding-bottom: 10px !important;}"]
Certyfikat TAK
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Materiały TAK
[/vc_column_text][/vc_column_inner][/vc_row_inner][/vc_column][/vc_row]
"
["description"]=>
string(0) ""
["additional_info"]=>
string(0) ""
}
["original":protected]=>
array(7) {
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int(894)
["product_id"]=>
int(894)
["locale"]=>
string(2) "pl"
["name"]=>
string(76) "Podatek od nieruchomości – prawidłowe określenie podstawy opodatkowania"
["content"]=>
string(7004) "[vc_row css=".vc_custom_1628848592944{margin-top: 0px !important;margin-bottom: 0px !important;padding-top: 0px !important;padding-bottom: 0px !important;}"][vc_column width="3/4"][vc_column_text]
FRAGMENT SZKOLENIA
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CEL SZKOLENIA
Celem Szkolenia jest przybliżenie podstawowych zagadnień związanych z prawidłowym ustaleniem podstawy opodatkowania w podatku od nieruchomości. Podczas szkolenia przedstawione zostaną szczegółowe regulacje dotyczące powyższego zagadnienia wraz ze wskazaniem najnowszego orzecznictwa w zakresie podatku od nieruchomości.
PROGRAM
I. Określenie podstawy opodatkowania gruntów 1. Sposób pomiaru powierzchni gruntów a) dokumenty przydatny przy określeniu powierzchni gruntu b) ewidencja gruntów c) pomiary 2. Sposób pomiaru innych powierzchni np. zbiorników wodnych II. Zasady określania powierzchni użytkowej budynku 1. Powierzchnia użytkowa budynku 2. Definicja klatki schodowej dla celów określenia podstawy opodatkowania 3. Sposoby dokumentowania podstawy opodatkowania III. Określenie sposobu opodatkowania budowli 1. Wartość historyczna jako podstawa opodatkowania budowli 2. Znaczenie amortyzacji środków trwałych dla podstawy opodatkowania budowli 3. Zmiana wartości środka trwałego w roku a podstawa opodatkowania 4. Podstawa opodatkowania budowli nie podlegających amortyzacji IV. Analiza najnowszego orzecznictwa w zakresie podatku do nieruchomości[/vc_column_text][/vc_column][vc_column width="1/4" css=".vc_custom_1628839556663{margin-top: 0px !important;padding-top: 0px !important;}"][vc_column_text css=".vc_custom_1635176398480{margin-bottom: 0px !important;padding-bottom: 0px !important;}"]
INFORMACJE
[/vc_column_text][vc_row_inner css=".vc_custom_1628840933667{margin-top: 0px !important;margin-bottom: 0px !important;border-bottom-width: 1px !important;padding-top: 0px !important;padding-bottom: 0px !important;border-bottom-color: #eeeeee !important;border-bottom-style: solid !important;}"][vc_column_inner css=".vc_custom_1628846234747{margin-top: 0px !important;margin-bottom: 0px !important;padding-top: 0px !important;padding-bottom: 0px !important;}"][vc_column_text css=".vc_custom_1628848109624{margin-top: 0px !important;margin-bottom: -20px !important;padding-top: 10px !important;padding-bottom: 10px !important;}"]
Cena z abonamentem 0 PLN
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Cena bez abonamentu 199 PLN + VAT
[/vc_column_text][/vc_column_inner][/vc_row_inner][vc_row_inner css=".vc_custom_1628840933667{margin-top: 0px !important;margin-bottom: 0px !important;border-bottom-width: 1px !important;padding-top: 0px !important;padding-bottom: 0px !important;border-bottom-color: #eeeeee !important;border-bottom-style: solid !important;}"][vc_column_inner css=".vc_custom_1628846199375{margin-top: 0px !important;margin-bottom: 0px !important;padding-top: 0px !important;padding-bottom: 0px !important;}"][vc_column_text css=".vc_custom_1669823115437{margin-top: 0px !important;margin-bottom: -20px !important;padding-top: 10px !important;padding-bottom: 10px !important;}"]
Stan prawny 29.11.2022
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Czas trwania 3 godziny 10 minut
[/vc_column_text][/vc_column_inner][/vc_row_inner][vc_row_inner css=".vc_custom_1628840933667{margin-top: 0px !important;margin-bottom: 0px !important;border-bottom-width: 1px !important;padding-top: 0px !important;padding-bottom: 0px !important;border-bottom-color: #eeeeee !important;border-bottom-style: solid !important;}"][vc_column_inner css=".vc_custom_1628846199375{margin-top: 0px !important;margin-bottom: 0px !important;padding-top: 0px !important;padding-bottom: 0px !important;}"][vc_column_text css=".vc_custom_1628848213546{margin-top: 0px !important;margin-bottom: -20px !important;padding-top: 10px !important;padding-bottom: 10px !important;}"]
Certyfikat TAK
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Materiały TAK
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"
["description"]=>
string(0) ""
["additional_info"]=>
string(0) ""
}
["changes":protected]=>
array(0) {
}
["casts":protected]=>
array(0) {
}
["classCastCache":protected]=>
array(0) {
}
["attributeCastCache":protected]=>
array(0) {
}
["dates":protected]=>
array(0) {
}
["dateFormat":protected]=>
NULL
["appends":protected]=>
array(0) {
}
["dispatchesEvents":protected]=>
array(0) {
}
["observables":protected]=>
array(0) {
}
["relations":protected]=>
array(0) {
}
["touches":protected]=>
array(0) {
}
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bool(false)
["hidden":protected]=>
array(0) {
}
["visible":protected]=>
array(0) {
}
["fillable":protected]=>
array(4) {
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string(4) "name"
[1]=>
string(7) "content"
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}
["guarded":protected]=>
array(1) {
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string(1) "*"
}
}
}
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bool(false)
}
}
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array(0) {
}
["timestamps"]=>
bool(true)
["hidden":protected]=>
array(0) {
}
["visible":protected]=>
array(0) {
}
["fillable":protected]=>
array(0) {
}
["guarded":protected]=>
array(1) {
[0]=>
string(2) "id"
}
["__metaData":protected]=>
NULL
["__wasCreatedEventFired":protected]=>
bool(false)
["__wasUpdatedEventFired":protected]=>
bool(false)
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bool(false)
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string(4) "name"
[1]=>
string(7) "content"
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string(15) "additional_info"
}
["revisionPresenter":protected]=>
string(44) "SCTeam\Products\Presenters\Revisions\Product"
["sortable":protected]=>
array(7) {
[0]=>
string(2) "id"
[1]=>
string(4) "slug"
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string(5) "price"
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string(4) "type"
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string(15) "date_of_publish"
[6]=>
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}
["metaTable":protected]=>
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["forceDeleting":protected]=>
bool(false)
["defaultLocale":protected]=>
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array(0) {
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["scoutMetadata":protected]=>
array(0) {
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["translationModel"]=>
string(41) "SCTeam\Products\Models\ProductTranslation"
}
[11]=>
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string(5) "pgsql"
["table":protected]=>
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string(2) "id"
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string(3) "int"
["incrementing"]=>
bool(true)
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array(3) {
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string(10) "categories"
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string(4) "tags"
[2]=>
string(10) "attributes"
}
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array(0) {
}
["preventsLazyLoading"]=>
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int(15)
["exists"]=>
bool(true)
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bool(false)
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bool(false)
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["content"]=>
string(4936) "
CEL WEBINARU
Od początku roku 2022 pracodawcy, zleceniodawcy i biura rachunkowe borykają się z coraz to nowymi „usprawnieniami” przepisów podatkowych. Zmiany wprowadzone Polskim Ładem oraz następujące po nich kolejne próby naprawy kontrowersyjnych rozwiązań stanowią nieustające wyzwanie dla osób odpowiedzialnych za prawidłowe rozliczanie wynagrodzeń.
Niech ten rok się wreszcie skończy, chciałoby się powiedzieć, jednakże zanim to nastąpi, służby kadrowo – płacowe czeka jeszcze jeden sprawdzian, a mianowicie prawidłowe sporządzenie formularzy podatkowych.
Zapraszamy Państwa na szkolenie, na którym prześledzimy najważniejsze zmiany obejmujące płatników podatku PIT, przypomnimy także inne zagadnienia związane z rozliczaniem podatku dochodowego od osób fizycznych.
PROGRAM
I. Prawidłowe sporządzanie informacji i deklaracji PIT za rok 2022, – rodzaje formularzy obowiązujących płatnika podatku dochodowego od osób fizycznych (PIT-11, PIT-4R i PIT-8AR), zasady wypełniania, forma i terminy ich przekazywania, z uwzględnieniem zmian wprowadzonych od 1 lipca 2022 r.
II. Opodatkowanie przychodów ze stosunku pracy w tym m.in.:
1. Rozszerzenie katalogu przychodów zwolnionych z opodatkowania a prawidłowe wypełnienie formularza PIT:
zasiłek macierzyński wypłacany dla osób korzystających ze zwolnienia PIT-0
świadczenia otrzymywane od pracodawcy przez emerytów lub rencistów
2. Składki na rzecz związków zawodowych a PIT-11
3. Wypłata dla pracownika przechodzącego na emeryturę a ulga dla seniora
4. Nieodpłatne świadczenia na rzecz pracownika a obowiązek zwiększenia przychodu w PIT– praktyczne przykłady
5. Przychód podatkowy a podstawa naliczania składek ZUS – praktyczne przykłady
III. Zwolnienia podatkowe – wybrane problemy z uwzględnieniem m.in.:
1. Zakładowy Fundusz Świadczeń Socjalnych – limity zwolnień (świadczenia rzeczowe i pieniężne, zapomogi, dopłaty do wypoczynku), zakres zwolnienia – omówienie wybranych zagadnień
2. Wydatki na dokształcanie pracownika, zleceniobiorcy, menedżera – omówienie zwolnienia w oparciu o korzystne interpretacje organów podatkowych (wypłata dodatku szkoleniowego).
3. PIT dla młodych w roku 2021 – omówienie wybranych problemów.
4. Zwolnienia z opodatkowania prezentów i nagród o wartości nieprzekraczającej 200 zł, a przekazanie świadczeń o wyższej wartości.
IV. Pozostałe zagadnienia, w tym:
1. Przychód z innych źródeł, obowiązek wykazania w PIT – praktyczne przykłady
2. Nagrody, wygrana w konkursie, a zwolnienie z PIT – zasady opodatkowania wygranych uzyskiwany przez osoby fizyczne prowadzące pozarolniczą działalność gospodarczą.
3. Należności wypłacane po zmarłym pracowniku (wynagrodzenia, odprawy pośmiertne, zapomogi, niespłacona pożyczka).
4. Pracownicze KUP przypomnienie zasad naliczania
5. Koszty dla twórcy – korzystanie i rozporządzanie prawami autorskimi.
6. Odszkodowanie, a rekompensata – stosowanie zwolnienia z podatku, czy obowiązek ujęcia w informacji PIT.
7. Podatkowe skutki nieprawidłowości rozliczonych składek ZUS (społecznej i zdrowotnej).
8. Umowy cywilnoprawne, przychody członków zarządu i rad nadzorczych – zasady rozliczania świadczeń w ramach osobiście wykonywanej działalności.
9. Rozliczanie należności wypłaconych dla nierezydenta – wysokość podatku, rodzaje formularzy właściwość urzędów skarbowych.
V. Zmiany wprowadzane od 1 stycznia 2023 r.
1. Stosowanie kwoty zmniejszającej podatek przez więcej niż jednego płatnika.
2. Kwota zmniejszająca przy wypłacie świadczeń z działalności wykonywanej osobiście.
3. Jednolity wzór PIT-2, w którym zawierać się będą oświadczenia i wnioski mające wpływ na obliczenie zaliczki.
4. Zwolnienie płatnika z obowiązku poboru zaliczki na podatek – rozszerzenie katalogu uprawnionych
5. Zasady postępowania z wnioskami i oświadczeniami składanymi płatnikowi (forma, okres obowiązywania,
6. Ujednolicenie terminów rocznego rozliczenia podatku PIT.
VI. Pozostałe zmiany, w tym między innymi
1. Ograniczenie odpowiedzialności płatnika o której mowa w art. 26a § 2 Ordynacji podatkowej
2. Wynagrodzenie płatnika podatku dochodowego od osób fizycznych
3. Rozliczanie osoby samotnie wychowującej dziecko
"
["description"]=>
string(0) ""
["additional_info"]=>
string(957) "
Cena bez abonamentu:
199 PLN + VAT
Stan prawny:
05.12.2022
Czas trwania:
4 godziny 10 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
["original":protected]=>
array(7) {
["id"]=>
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["locale"]=>
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["name"]=>
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["content"]=>
string(4936) "
CEL WEBINARU
Od początku roku 2022 pracodawcy, zleceniodawcy i biura rachunkowe borykają się z coraz to nowymi „usprawnieniami” przepisów podatkowych. Zmiany wprowadzone Polskim Ładem oraz następujące po nich kolejne próby naprawy kontrowersyjnych rozwiązań stanowią nieustające wyzwanie dla osób odpowiedzialnych za prawidłowe rozliczanie wynagrodzeń.
Niech ten rok się wreszcie skończy, chciałoby się powiedzieć, jednakże zanim to nastąpi, służby kadrowo – płacowe czeka jeszcze jeden sprawdzian, a mianowicie prawidłowe sporządzenie formularzy podatkowych.
Zapraszamy Państwa na szkolenie, na którym prześledzimy najważniejsze zmiany obejmujące płatników podatku PIT, przypomnimy także inne zagadnienia związane z rozliczaniem podatku dochodowego od osób fizycznych.
PROGRAM
I. Prawidłowe sporządzanie informacji i deklaracji PIT za rok 2022, – rodzaje formularzy obowiązujących płatnika podatku dochodowego od osób fizycznych (PIT-11, PIT-4R i PIT-8AR), zasady wypełniania, forma i terminy ich przekazywania, z uwzględnieniem zmian wprowadzonych od 1 lipca 2022 r.
II. Opodatkowanie przychodów ze stosunku pracy w tym m.in.:
1. Rozszerzenie katalogu przychodów zwolnionych z opodatkowania a prawidłowe wypełnienie formularza PIT:
zasiłek macierzyński wypłacany dla osób korzystających ze zwolnienia PIT-0
świadczenia otrzymywane od pracodawcy przez emerytów lub rencistów
2. Składki na rzecz związków zawodowych a PIT-11
3. Wypłata dla pracownika przechodzącego na emeryturę a ulga dla seniora
4. Nieodpłatne świadczenia na rzecz pracownika a obowiązek zwiększenia przychodu w PIT– praktyczne przykłady
5. Przychód podatkowy a podstawa naliczania składek ZUS – praktyczne przykłady
III. Zwolnienia podatkowe – wybrane problemy z uwzględnieniem m.in.:
1. Zakładowy Fundusz Świadczeń Socjalnych – limity zwolnień (świadczenia rzeczowe i pieniężne, zapomogi, dopłaty do wypoczynku), zakres zwolnienia – omówienie wybranych zagadnień
2. Wydatki na dokształcanie pracownika, zleceniobiorcy, menedżera – omówienie zwolnienia w oparciu o korzystne interpretacje organów podatkowych (wypłata dodatku szkoleniowego).
3. PIT dla młodych w roku 2021 – omówienie wybranych problemów.
4. Zwolnienia z opodatkowania prezentów i nagród o wartości nieprzekraczającej 200 zł, a przekazanie świadczeń o wyższej wartości.
IV. Pozostałe zagadnienia, w tym:
1. Przychód z innych źródeł, obowiązek wykazania w PIT – praktyczne przykłady
2. Nagrody, wygrana w konkursie, a zwolnienie z PIT – zasady opodatkowania wygranych uzyskiwany przez osoby fizyczne prowadzące pozarolniczą działalność gospodarczą.
3. Należności wypłacane po zmarłym pracowniku (wynagrodzenia, odprawy pośmiertne, zapomogi, niespłacona pożyczka).
4. Pracownicze KUP przypomnienie zasad naliczania
5. Koszty dla twórcy – korzystanie i rozporządzanie prawami autorskimi.
6. Odszkodowanie, a rekompensata – stosowanie zwolnienia z podatku, czy obowiązek ujęcia w informacji PIT.
7. Podatkowe skutki nieprawidłowości rozliczonych składek ZUS (społecznej i zdrowotnej).
8. Umowy cywilnoprawne, przychody członków zarządu i rad nadzorczych – zasady rozliczania świadczeń w ramach osobiście wykonywanej działalności.
9. Rozliczanie należności wypłaconych dla nierezydenta – wysokość podatku, rodzaje formularzy właściwość urzędów skarbowych.
V. Zmiany wprowadzane od 1 stycznia 2023 r.
1. Stosowanie kwoty zmniejszającej podatek przez więcej niż jednego płatnika.
2. Kwota zmniejszająca przy wypłacie świadczeń z działalności wykonywanej osobiście.
3. Jednolity wzór PIT-2, w którym zawierać się będą oświadczenia i wnioski mające wpływ na obliczenie zaliczki.
4. Zwolnienie płatnika z obowiązku poboru zaliczki na podatek – rozszerzenie katalogu uprawnionych
5. Zasady postępowania z wnioskami i oświadczeniami składanymi płatnikowi (forma, okres obowiązywania,
6. Ujednolicenie terminów rocznego rozliczenia podatku PIT.
VI. Pozostałe zmiany, w tym między innymi
1. Ograniczenie odpowiedzialności płatnika o której mowa w art. 26a § 2 Ordynacji podatkowej
2. Wynagrodzenie płatnika podatku dochodowego od osób fizycznych
3. Rozliczanie osoby samotnie wychowującej dziecko
"
["description"]=>
string(0) ""
["additional_info"]=>
string(957) "
Cena bez abonamentu:
199 PLN + VAT
Stan prawny:
05.12.2022
Czas trwania:
4 godziny 10 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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}
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["__wasCreatedEventFired":protected]=>
bool(false)
["__wasUpdatedEventFired":protected]=>
bool(false)
["__wasSavedEventFired":protected]=>
bool(false)
["translatedAttributes"]=>
array(4) {
[0]=>
string(4) "name"
[1]=>
string(7) "content"
[2]=>
string(11) "description"
[3]=>
string(15) "additional_info"
}
["revisionPresenter":protected]=>
string(44) "SCTeam\Products\Presenters\Revisions\Product"
["sortable":protected]=>
array(7) {
[0]=>
string(2) "id"
[1]=>
string(4) "slug"
[2]=>
string(5) "price"
[3]=>
string(9) "starts_at"
[4]=>
string(4) "type"
[5]=>
string(15) "date_of_publish"
[6]=>
string(32) "clickMeetingConference.starts_at"
}
["metaTable":protected]=>
string(13) "products_meta"
["forceDeleting":protected]=>
bool(false)
["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(30)
["path":protected]=>
string(77) "https://akademialtca.pl/katalog/podatki-prawo-rachunkowosc/szkolenia-nagrania"
["query":protected]=>
array(0) {
}
["fragment":protected]=>
NULL
["pageName":protected]=>
string(4) "page"
["onEachSide"]=>
int(3)
["options":protected]=>
array(2) {
["path"]=>
string(77) "https://akademialtca.pl/katalog/podatki-prawo-rachunkowosc/szkolenia-nagrania"
["pageName"]=>
string(4) "page"
}
["total":protected]=>
int(521)
["lastPage":protected]=>
int(44)
}
Znaleziono 521 szkoleń
