🔥 Pobierz aplikację Akademii LTCA 🔥 Wybierz:
Szkolenia nagrania
Podatki, prawo i rachunkowość
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string(3371) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Spółka komandytowa jest osobową spółką prawa handlowego, mającą na celu prowadzenie przedsiębiorstwa pod własną firmą, w której wobec wierzycieli za zobowiązania spółki co najmniej jeden wspólnik odpowiada bez ograniczenia (komplementariusz), a odpowiedzialność co najmniej jednego wspólnika (komandytariusza) jest ograniczona. W trakcie szkolenia przestawione zostaną przepisy Kodeksu spółek handlowych dotyczące spółki komandytowej, w tym najnowsze wyjaśnienia, analizy czy komentarze z zakresu prawa podatkowego i ZUS. Prowadząca zapozna uczestników z konsekwencjami zakładania czy prowadzenia spraw i reprezentacji w spółce komandytowej, w tym z prawnymi i podatkowymi skutkami wyboru tej formy prowadzenia działalności. Szkolenie będzie obejmowało równie porównanie przepisów o spółce komandytowej z przepisami o innych spółkach osobowych i kapitałowych w celu podjęcia świadomej decyzji o wyborze optymalnej formy prowadzenia działalności gospodarczej. Szkolenie uwzględnia zmiany przepisów prawa wprowadzone w 2022 roku.
PROGRAM
1. Istota spółki komandytowej 1) popularność spółki komandytowej w Polsce, 2) Spółka komandytowa podatnikiem CIT – daty, przepisy przejściowe 3) Różnice pomiędzy spółką komandytową i spółką jawną 2. Zakładanie spółki komandytowej 1) sposoby zakładania spółki komandytowej 2) rodzaje wkładów wnoszonych do spółki komandytowej i skutki podatkowe z tym związane 3) suma komandytowa 4) najważniejsze postanowienia umowy spółki komandytowej 5) wspólnicy spółki komandytowej – komandytariusze i komplementariusze 3. Prowadzenie spraw i reprezentacja spółki komandytowej 1) istota prowadzenia spraw spółki komandytowej 2) sposoby reprezentacji spółki komandytowej 4. Prawa i obowiązki wspólników w spółce komandytowej, podejmowanie uchwał 5. Zmiany osobowe w spółce komandytowej – wystąpienie ze spółki, przeniesienie ogółu praw i obowiązków, zmniejszenie udziału kapitałowego 6. Zmiana umowy spółki komandytowej 1) jak zmienić umowę spółki komandytowej? 2) czy zmiany umowy trzeba ujawniać? 3) KRS i CRBR 4) Data wejścia w życie zmian umowy spółki komandytowej 7. Rozwiązanie i likwidacja spółki komandytowej 8. Skutki podatkowe i ZUS w procesie zakładania, prowadzenia i likwidacji spółki komandytowej 9. Najnowsze interpretacje, wyjaśnienia i orzeczenia w sprawach dotyczących spółek komandytowych
"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
4 godziny 35 minut
Certyfikat:
Tak
Materiały:
Tak
"
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["content"]=>
string(3371) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Spółka komandytowa jest osobową spółką prawa handlowego, mającą na celu prowadzenie przedsiębiorstwa pod własną firmą, w której wobec wierzycieli za zobowiązania spółki co najmniej jeden wspólnik odpowiada bez ograniczenia (komplementariusz), a odpowiedzialność co najmniej jednego wspólnika (komandytariusza) jest ograniczona. W trakcie szkolenia przestawione zostaną przepisy Kodeksu spółek handlowych dotyczące spółki komandytowej, w tym najnowsze wyjaśnienia, analizy czy komentarze z zakresu prawa podatkowego i ZUS. Prowadząca zapozna uczestników z konsekwencjami zakładania czy prowadzenia spraw i reprezentacji w spółce komandytowej, w tym z prawnymi i podatkowymi skutkami wyboru tej formy prowadzenia działalności. Szkolenie będzie obejmowało równie porównanie przepisów o spółce komandytowej z przepisami o innych spółkach osobowych i kapitałowych w celu podjęcia świadomej decyzji o wyborze optymalnej formy prowadzenia działalności gospodarczej. Szkolenie uwzględnia zmiany przepisów prawa wprowadzone w 2022 roku.
PROGRAM
1. Istota spółki komandytowej 1) popularność spółki komandytowej w Polsce, 2) Spółka komandytowa podatnikiem CIT – daty, przepisy przejściowe 3) Różnice pomiędzy spółką komandytową i spółką jawną 2. Zakładanie spółki komandytowej 1) sposoby zakładania spółki komandytowej 2) rodzaje wkładów wnoszonych do spółki komandytowej i skutki podatkowe z tym związane 3) suma komandytowa 4) najważniejsze postanowienia umowy spółki komandytowej 5) wspólnicy spółki komandytowej – komandytariusze i komplementariusze 3. Prowadzenie spraw i reprezentacja spółki komandytowej 1) istota prowadzenia spraw spółki komandytowej 2) sposoby reprezentacji spółki komandytowej 4. Prawa i obowiązki wspólników w spółce komandytowej, podejmowanie uchwał 5. Zmiany osobowe w spółce komandytowej – wystąpienie ze spółki, przeniesienie ogółu praw i obowiązków, zmniejszenie udziału kapitałowego 6. Zmiana umowy spółki komandytowej 1) jak zmienić umowę spółki komandytowej? 2) czy zmiany umowy trzeba ujawniać? 3) KRS i CRBR 4) Data wejścia w życie zmian umowy spółki komandytowej 7. Rozwiązanie i likwidacja spółki komandytowej 8. Skutki podatkowe i ZUS w procesie zakładania, prowadzenia i likwidacji spółki komandytowej 9. Najnowsze interpretacje, wyjaśnienia i orzeczenia w sprawach dotyczących spółek komandytowych
"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
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Certyfikat:
Tak
Materiały:
Tak
"
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"
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["content"]=>
string(1942) "
CEL SZKOLENIA
Celem szkolenia jest pokazanie zasad przygotowywania sprawozdania z przepływów pieniężnych z naciskiem na działalność operacyjną. Korekty jakie wymaga ustawa o rachunkowości budzą wiele wątpliwości – na szkoleniu zostaną one wyjaśnione.
Uczestnicy na praktycznych przykładach zobaczą w jaki sposób ujmować przepływy w ramach codziennej działalności i jak je prezentować w tej części sprawozdania finansowania.
PROGRAM
I. Ogólne zasady przygotowywania rachunku przepływów pieniężnych
II. Omówienie istoty działalności operacyjnej, finansowej i inwestycyjnej
III. Przygotowanie informacji w ramach działalności operacyjnej – korekty, przykłady ujęcia zdarzeń
1. Amortyzacja
2. Zyski (straty) z tytułu różnic kursowych
3. Odsetki i udziały w zyskach (dywidendy)
4. Zysk (strata) z działalności inwestycyjnej
5. Zmiana stanu rezerw
6. Zmiana stanu zapasów
7. Zmiana stanu należności
8. Zmiana stanu zobowiązań krótkoterminowych, z wyjątkiem pożyczek i kredytów
9. Zmiana stanu rozliczeń międzyokresowych
10. Inne korekty
"
["description"]=>
string(0) ""
["additional_info"]=>
string(766) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
3 godziny 50 minut
Certyfikat:
Tak
Materiały:
Tak
"
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["content"]=>
string(1942) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest pokazanie zasad przygotowywania sprawozdania z przepływów pieniężnych z naciskiem na działalność operacyjną. Korekty jakie wymaga ustawa o rachunkowości budzą wiele wątpliwości – na szkoleniu zostaną one wyjaśnione.
Uczestnicy na praktycznych przykładach zobaczą w jaki sposób ujmować przepływy w ramach codziennej działalności i jak je prezentować w tej części sprawozdania finansowania.
PROGRAM
I. Ogólne zasady przygotowywania rachunku przepływów pieniężnych
II. Omówienie istoty działalności operacyjnej, finansowej i inwestycyjnej
III. Przygotowanie informacji w ramach działalności operacyjnej – korekty, przykłady ujęcia zdarzeń
1. Amortyzacja
2. Zyski (straty) z tytułu różnic kursowych
3. Odsetki i udziały w zyskach (dywidendy)
4. Zysk (strata) z działalności inwestycyjnej
5. Zmiana stanu rezerw
6. Zmiana stanu zapasów
7. Zmiana stanu należności
8. Zmiana stanu zobowiązań krótkoterminowych, z wyjątkiem pożyczek i kredytów
9. Zmiana stanu rozliczeń międzyokresowych
10. Inne korekty
"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
3 godziny 50 minut
Certyfikat:
Tak
Materiały:
Tak
"
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["content"]=>
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
USTAWA O AML, OBOWIĄZKI INSTYTUCJI OBOWIĄZANYCH Coraz więcej podmiotów spełnia definicję instytucji obowiązanych, a tym samym posiada obowiązki związane z koniecznością weryfikacji kontrahentów i oceny ryzyka na potrzeby ustawy o przeciwdziałaniu praniu pieniędzy i finansowaniu terroryzmu. Naruszenie obowiązków wynikających z przepisów ustawy to szereg różnego rodzaju sankcji, w tym sankcji administracyjnych, pieniężnych (do 1.000.000,00 eur) oraz karnych (kara grzywny i/lub kara pozbawienia wolności od 3 miesięcy do 5 lat.) Szkolenie dedykowane jest wszystkim podmiotom, które już teraz spełniają definicję instytucji obowiązanej, jak również tym podmiotom, które ze względu na wprowadzone ostatnio zmiany znajdują się w poszerzonym katalogu instytucji obowiązanych.
PROGRAM
- Ustawa o AML
- Ogólne założenia ustawy
- Definicja prania brudnych pieniędzy
- Instytucje obowiązane – nowa definicja instytucji obowiązanej
- Obowiązki instytucji obowiązanych
- Ocena ryzyka – praktyczne omówienie przeprowadzenia oceny ryzyka oraz czynników za pomocą, których dokonujemy oceny
- Środki bezpieczeństwa finansowego, w tym wzmożone środki bezpieczeństwa finansowego – kiedy należy je stosować
- Zasady szkolenia pracowników– czy wszyscy pracownicy podlegają obowiązkowemu szkoleniu AML?
- Zasady zgłaszania nieprawidłowości – jak wprowadzić odpowiednią procedurę i kto jest zobowiązany do zgłaszania nieprawidłowości
- Obowiązki wynikające z ustawy, a ochrona danych osobowych
- Wewnętrza procedura AML
- Osoby odpowiedzialne za wdrożenie procedur i nowe obowiązki kadry zarządzającej
- Elementy procedury
- Procedura KYC – know your customer, jakie elementy powinna zawierać
- Wdrożenie procedury – praktyczne przykłady opracowania i wdrożenia procedury
- Raportowanie do GIIF
- Transakcje podlegające raportowaniu
- Zawiadomienie o podejrzeniu prania brudnych pieniędzy
- Raportowanie okresowe
- Zasady postępowania instytucji obowiązanej w przypadku żądania wstrzymania realizacji transakcji przez Generalnego Inspektora lub Prokuraturę.
- Zasady kontroli instytucji obowiązanych
- Podmioty uprawnione do kontroli
- Sankcje
- Kary administracyjne
- Kary pieniężne
- Odpowiedzialność karna
"
["description"]=>
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["additional_info"]=>
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
3 godzina 27 minut
Certyfikat:
TAK
Materiały:
Tak
"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
USTAWA O AML, OBOWIĄZKI INSTYTUCJI OBOWIĄZANYCH Coraz więcej podmiotów spełnia definicję instytucji obowiązanych, a tym samym posiada obowiązki związane z koniecznością weryfikacji kontrahentów i oceny ryzyka na potrzeby ustawy o przeciwdziałaniu praniu pieniędzy i finansowaniu terroryzmu. Naruszenie obowiązków wynikających z przepisów ustawy to szereg różnego rodzaju sankcji, w tym sankcji administracyjnych, pieniężnych (do 1.000.000,00 eur) oraz karnych (kara grzywny i/lub kara pozbawienia wolności od 3 miesięcy do 5 lat.) Szkolenie dedykowane jest wszystkim podmiotom, które już teraz spełniają definicję instytucji obowiązanej, jak również tym podmiotom, które ze względu na wprowadzone ostatnio zmiany znajdują się w poszerzonym katalogu instytucji obowiązanych.
PROGRAM
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- Ogólne założenia ustawy
- Definicja prania brudnych pieniędzy
- Instytucje obowiązane – nowa definicja instytucji obowiązanej
- Obowiązki instytucji obowiązanych
- Ocena ryzyka – praktyczne omówienie przeprowadzenia oceny ryzyka oraz czynników za pomocą, których dokonujemy oceny
- Środki bezpieczeństwa finansowego, w tym wzmożone środki bezpieczeństwa finansowego – kiedy należy je stosować
- Zasady szkolenia pracowników– czy wszyscy pracownicy podlegają obowiązkowemu szkoleniu AML?
- Zasady zgłaszania nieprawidłowości – jak wprowadzić odpowiednią procedurę i kto jest zobowiązany do zgłaszania nieprawidłowości
- Obowiązki wynikające z ustawy, a ochrona danych osobowych
- Wewnętrza procedura AML
- Osoby odpowiedzialne za wdrożenie procedur i nowe obowiązki kadry zarządzającej
- Elementy procedury
- Procedura KYC – know your customer, jakie elementy powinna zawierać
- Wdrożenie procedury – praktyczne przykłady opracowania i wdrożenia procedury
- Raportowanie do GIIF
- Transakcje podlegające raportowaniu
- Zawiadomienie o podejrzeniu prania brudnych pieniędzy
- Raportowanie okresowe
- Zasady postępowania instytucji obowiązanej w przypadku żądania wstrzymania realizacji transakcji przez Generalnego Inspektora lub Prokuraturę.
- Zasady kontroli instytucji obowiązanych
- Podmioty uprawnione do kontroli
- Sankcje
- Kary administracyjne
- Kary pieniężne
- Odpowiedzialność karna
"
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Cena bez abonamentu:
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Czas trwania:
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Certyfikat:
TAK
Materiały:
Tak
"
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["content"]=>
string(3151) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest kompleksowe problematyki podatków CIT i VAT w branży budowlanej i deweloperskiej.
Szkolenie będzie obejmowało omówienie zagadnień w dwóch obszarach:
1. Wprowadzenia obszernego pakietu zmian związanych z Polskim Ładem oraz
2. Omówienie kluczowych zagadnień branżowych
Nasi eksperci skupiają się na poszczególnych zagadnieniach, omawiając regulacje ustawowe oraz najnowsze interpretacje organów podatkowych i orzeczenia sądów administracyjnych.
PROGRAM
I. Zmiany w Polskim Ładzie dotyczące podatku CIT mające wpływ na rozliczenia podatkowe firm z branży budowlanej i deweloperskiej:
1. Podatek „minimalny” CIT
2. Spółki holdingowe
3. Rewolucyjne zmiany w podatku u źródła
4. Cienka kapitalizacja
5. Odsetki od pożyczki na nabycie udziałów
6. Nowe limity płatności gotówkowych dla konsumentów i firm
7. Sankcje podatkowe dla pracodawców zatrudniających „na czarno”
8. Inne istotne zmiany w branży
II. Wybrane zagadnienia branżowe w CIT:
1. Przychody podatkowe – data rozpoznania przychodu przy usłudze budowlanej. Problematyka związana z protokołem odbioru i brakiem odbioru prac
2. Przychody podatkowe – data rozpoznania przychodu w branży deweloperskiej. Data sprzedaży lokalu a umowa przedwstępna, zaliczka, protokół, akt notarialny
3. Przychody podatkowe – kary umowne i odszkodowania. Czy zawsze otrzymanie kary umownej generuje przychód?
4. Kaucje gwarancyjne – czy zawsze są neutralne podatkowo? Kiedy kaucja może zostać rozliczona w przychodach i kosztach? Ryzyko nieodpłatnego świadczeni
5. Koszty uzyskania przychodów w branży budowlanej i deweloperskiej – uwagi ogólne. Podział na koszty bezpośrednie, koszty pośrednie i inne. Omówienie przepisów ustawy o CIT istotnych dla rozliczenia kontaktów długoterminowych w branży budowlanej
6. Koszty uzyskania przychodów charakterystyczne dla branży budowlanej i deweloperskiej. Omówienie zasad rozliczenia podatkowego typowych kosztów występujących w tych branżach
7. Koszty uzyskania przychodów w branży budowlanej – rozliczanie kosztów w czasie „krok po kroku”,
"
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["additional_info"]=>
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
4 godziny 35 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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["content"]=>
string(3151) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest kompleksowe problematyki podatków CIT i VAT w branży budowlanej i deweloperskiej.
Szkolenie będzie obejmowało omówienie zagadnień w dwóch obszarach:
1. Wprowadzenia obszernego pakietu zmian związanych z Polskim Ładem oraz
2. Omówienie kluczowych zagadnień branżowych
Nasi eksperci skupiają się na poszczególnych zagadnieniach, omawiając regulacje ustawowe oraz najnowsze interpretacje organów podatkowych i orzeczenia sądów administracyjnych.
PROGRAM
I. Zmiany w Polskim Ładzie dotyczące podatku CIT mające wpływ na rozliczenia podatkowe firm z branży budowlanej i deweloperskiej:
1. Podatek „minimalny” CIT
2. Spółki holdingowe
3. Rewolucyjne zmiany w podatku u źródła
4. Cienka kapitalizacja
5. Odsetki od pożyczki na nabycie udziałów
6. Nowe limity płatności gotówkowych dla konsumentów i firm
7. Sankcje podatkowe dla pracodawców zatrudniających „na czarno”
8. Inne istotne zmiany w branży
II. Wybrane zagadnienia branżowe w CIT:
1. Przychody podatkowe – data rozpoznania przychodu przy usłudze budowlanej. Problematyka związana z protokołem odbioru i brakiem odbioru prac
2. Przychody podatkowe – data rozpoznania przychodu w branży deweloperskiej. Data sprzedaży lokalu a umowa przedwstępna, zaliczka, protokół, akt notarialny
3. Przychody podatkowe – kary umowne i odszkodowania. Czy zawsze otrzymanie kary umownej generuje przychód?
4. Kaucje gwarancyjne – czy zawsze są neutralne podatkowo? Kiedy kaucja może zostać rozliczona w przychodach i kosztach? Ryzyko nieodpłatnego świadczeni
5. Koszty uzyskania przychodów w branży budowlanej i deweloperskiej – uwagi ogólne. Podział na koszty bezpośrednie, koszty pośrednie i inne. Omówienie przepisów ustawy o CIT istotnych dla rozliczenia kontaktów długoterminowych w branży budowlanej
6. Koszty uzyskania przychodów charakterystyczne dla branży budowlanej i deweloperskiej. Omówienie zasad rozliczenia podatkowego typowych kosztów występujących w tych branżach
7. Koszty uzyskania przychodów w branży budowlanej – rozliczanie kosztów w czasie „krok po kroku”,
"
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199 PLN + VAT
Czas trwania:
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Certyfikat:
Tak
Materiały:
Tak
"
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array(28) {
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["slug"]=>
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["price"]=>
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["tax_id"]=>
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["type"]=>
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["created_at"]=>
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["subscription_id"]=>
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["room_id"]=>
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["starts_at"]=>
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["date_of_publish"]=>
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["is_visible"]=>
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["finish_at"]=>
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["published_to"]=>
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["only_with_subscription"]=>
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["content"]=>
string(2987) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest omówienie podstawowych zasad rozliczania podatku dochodowego od osób prawnych. Podczas szkolenia przedstawimy ogólne zasady opodatkowania CIT, zasady rozliczania przychodów i kosztów podatkowych, odliczenia od podstawy opodatkowania i inne zagadnienia związane z CIT.
Grupa docelowa: szkolenie przeznaczone zarówno dla osób początkujących, które rozpoczynają pracę w księgowości, jak również osób doświadczonych, które chcą usystematyzować wiedzę (dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu)
PROGRAM
I. Inne limity i ograniczenia
1. Naruszenie regulacji w zakresie płatności bezgotówkowych i przepisów o „białej liście” a koszty podatkowe
2. Naruszenie regulacji w zakresie obowiązkowego „split payment” a koszty podatkowe
3. Koszty finansowania dłużnego a limit KUP
II. Amortyzacja środki trwałe, wartości niematerialne i prawne
1. Środki trwałe i WNiP – definicje
2. Ustalenie wartości początkowej
3. Zasady i metody amortyzacji
4. Remont a ulepszenie środków trwałych
5. Straty w majątku trwałym
6. Inwestycje w obcym środku trwałym
7. Likwidacja
III. Odliczenia i ulgi w CIT – zasady obliczania oraz wykazywania w deklaracji CIT
1. Darowizny, w tym darowizny celowe (Covid-19, pomoc humanitarna)
2. Odliczenie straty
3. Atrakcyjność finansowania własnego (NID)
4. Ulga na złe długi
5. Ulga B+R
6. Ulga na innowacyjnych pracowników
7. Ulga na produkcje próbną i wprowadzenie do obrotu nowego produktu
8. Ulga na robotyzację
9. Ulga na ekspansje produktową
10. Ulga na wspieranie sportu, kultury i nauki
11. Ulga IPO
12. Ulga konsolidacyjna
13. Ulga IP BOX
IV. Inne zagadnienia
1. Podatek od przychodów z budynków
2. Podatek minimalny w CIT
3. Estoński CIT – omówienie istoty regulacji
V. Zasady wypełniania CIT-8 z załącznikami – krok po kroku
"
["description"]=>
string(0) ""
["additional_info"]=>
string(564) "
Czas trwania:
6 godziny 10 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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array(7) {
["id"]=>
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["content"]=>
string(2987) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest omówienie podstawowych zasad rozliczania podatku dochodowego od osób prawnych. Podczas szkolenia przedstawimy ogólne zasady opodatkowania CIT, zasady rozliczania przychodów i kosztów podatkowych, odliczenia od podstawy opodatkowania i inne zagadnienia związane z CIT.
Grupa docelowa: szkolenie przeznaczone zarówno dla osób początkujących, które rozpoczynają pracę w księgowości, jak również osób doświadczonych, które chcą usystematyzować wiedzę (dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu)
PROGRAM
I. Inne limity i ograniczenia
1. Naruszenie regulacji w zakresie płatności bezgotówkowych i przepisów o „białej liście” a koszty podatkowe
2. Naruszenie regulacji w zakresie obowiązkowego „split payment” a koszty podatkowe
3. Koszty finansowania dłużnego a limit KUP
II. Amortyzacja środki trwałe, wartości niematerialne i prawne
1. Środki trwałe i WNiP – definicje
2. Ustalenie wartości początkowej
3. Zasady i metody amortyzacji
4. Remont a ulepszenie środków trwałych
5. Straty w majątku trwałym
6. Inwestycje w obcym środku trwałym
7. Likwidacja
III. Odliczenia i ulgi w CIT – zasady obliczania oraz wykazywania w deklaracji CIT
1. Darowizny, w tym darowizny celowe (Covid-19, pomoc humanitarna)
2. Odliczenie straty
3. Atrakcyjność finansowania własnego (NID)
4. Ulga na złe długi
5. Ulga B+R
6. Ulga na innowacyjnych pracowników
7. Ulga na produkcje próbną i wprowadzenie do obrotu nowego produktu
8. Ulga na robotyzację
9. Ulga na ekspansje produktową
10. Ulga na wspieranie sportu, kultury i nauki
11. Ulga IPO
12. Ulga konsolidacyjna
13. Ulga IP BOX
IV. Inne zagadnienia
1. Podatek od przychodów z budynków
2. Podatek minimalny w CIT
3. Estoński CIT – omówienie istoty regulacji
V. Zasady wypełniania CIT-8 z załącznikami – krok po kroku
"
["description"]=>
string(0) ""
["additional_info"]=>
string(564) "
Czas trwania:
6 godziny 10 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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}
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["keyType":protected]=>
string(3) "int"
["incrementing"]=>
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array(28) {
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int(620)
["slug"]=>
string(69) "nawiazywanie-i-rozwiazywanie-stosunkow-pracy-miedzy-teoria-a-praktyka"
["price"]=>
string(3) "199"
["tax_id"]=>
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["type"]=>
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["deleted_at"]=>
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["created_at"]=>
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string(19) "2023-04-25 16:48:00"
["is_visible"]=>
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["finish_at"]=>
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["limit_of_participants"]=>
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["workshop_days"]=>
NULL
["subscription_price"]=>
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["statute"]=>
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["require_admin_confirmation"]=>
bool(false)
["mobile_app_only"]=>
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}
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string(69) "nawiazywanie-i-rozwiazywanie-stosunkow-pracy-miedzy-teoria-a-praktyka"
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["tax_id"]=>
int(1)
["type"]=>
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["subscription_id"]=>
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["is_visible"]=>
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["finish_at"]=>
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NULL
["subscription_price"]=>
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["published_to"]=>
NULL
["only_with_subscription"]=>
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["external_link"]=>
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NULL
["statute"]=>
int(0)
["require_admin_confirmation"]=>
bool(false)
["mobile_app_only"]=>
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}
["changes":protected]=>
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string(33) "SCTeam\Products\Enums\ProductType"
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}
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string(78) "Nawiązywanie i rozwiązywanie stosunków pracy – miedzy teorią a praktyką"
["content"]=>
string(1987) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Podczas szkolenia umówimy obowiązki pracodawcy i pracownika związane z zatrudnianiem. Przedstawione zostaną także zasady nawiązywania stosunków pracy w ramach umów o pracę, ich rozwiązywania. Podczas szkolenia umówimy także wybrane stany faktyczne, orzecznictwo oraz wykładnie.
PROGRAM
1. Stosunek pracy a zatrudnienie cywilnoprawne
2. Dane pozyskiwane przez pracodawcę podczas zatrudniania pracownika
3. Informacje o przetwarzaniu danych osobowych, monitoring
4. Umowy o pracę
5. Warunki stosowania okresu próbnego oraz czasu określonego
6. Elementy umowy o pracę
7. Informowanie pracownika o warunkach zatrudnienia
8. Zakres czynności
9. Szkolenia bhp i badania medycyny pracy
10. Sposoby rozwiązania umowy o pracę
11. Rozwiązanie umowy za wypowiedzeniem
12. Ochrona przed rozwiązaniem stosunku pracy
13. Wypowiedzenie zmieniające
14. Świadectwo pracy
15. Wygaśnięcie stosunku pracy
16. Rozwiązanie umowy o pracę bez wypowiedzenia
17. Nawiązywanie i rozwiązywanie stosunku pracy a dokumentacja pracownicza
18. Równe traktowanie, dyskryminacja, mobbing – obowiązki pracodawcy
"
["description"]=>
string(0) ""
["additional_info"]=>
string(564) "
Czas trwania:
3 godziny 15 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Podczas szkolenia umówimy obowiązki pracodawcy i pracownika związane z zatrudnianiem. Przedstawione zostaną także zasady nawiązywania stosunków pracy w ramach umów o pracę, ich rozwiązywania. Podczas szkolenia umówimy także wybrane stany faktyczne, orzecznictwo oraz wykładnie.
PROGRAM
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2. Dane pozyskiwane przez pracodawcę podczas zatrudniania pracownika
3. Informacje o przetwarzaniu danych osobowych, monitoring
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5. Warunki stosowania okresu próbnego oraz czasu określonego
6. Elementy umowy o pracę
7. Informowanie pracownika o warunkach zatrudnienia
8. Zakres czynności
9. Szkolenia bhp i badania medycyny pracy
10. Sposoby rozwiązania umowy o pracę
11. Rozwiązanie umowy za wypowiedzeniem
12. Ochrona przed rozwiązaniem stosunku pracy
13. Wypowiedzenie zmieniające
14. Świadectwo pracy
15. Wygaśnięcie stosunku pracy
16. Rozwiązanie umowy o pracę bez wypowiedzenia
17. Nawiązywanie i rozwiązywanie stosunku pracy a dokumentacja pracownicza
18. Równe traktowanie, dyskryminacja, mobbing – obowiązki pracodawcy
"
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Czas trwania:
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Certyfikat:
Tak
Materiały:
Tak
"
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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.
"
["to_be_logged_out"]=>
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["linkedin"]=>
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["large_photo_png"]=>
string(33) "photos/kajetan_kubicz_500x500.png"
["large_photo_webp"]=>
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["small_photo_png"]=>
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["small_photo_webp"]=>
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["hubspot_contact_id"]=>
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}
["original":protected]=>
array(33) {
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["first_name"]=>
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["last_name"]=>
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["phone"]=>
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NULL
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NULL
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NULL
["description"]=>
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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array(6) {
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string(8) "datetime"
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["relations":protected]=>
array(1) {
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object(Illuminate\Database\Eloquent\Relations\Pivot)#2838 (33) {
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string(2) "id"
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array(11) {
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["promotional_price_starts_at"]=>
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["published_to"]=>
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["workshop_days"]=>
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array(0) {
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array(0) {
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NULL
["appends":protected]=>
array(3) {
[0]=>
string(9) "image_url"
[1]=>
string(3) "url"
[2]=>
string(12) "legal_status"
}
["dispatchesEvents":protected]=>
array(0) {
}
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array(3) {
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string(16) "createdWithMetas"
[1]=>
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array(0) {
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array(0) {
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array(0) {
}
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array(1) {
[0]=>
string(2) "id"
}
["__metaData":protected]=>
NULL
["__wasCreatedEventFired":protected]=>
bool(false)
["__wasUpdatedEventFired":protected]=>
bool(false)
["__wasSavedEventFired":protected]=>
bool(false)
["translatedAttributes"]=>
array(4) {
[0]=>
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"
}
["foreignKey":protected]=>
string(10) "product_id"
["relatedKey":protected]=>
string(9) "author_id"
}
}
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array(0) {
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array(0) {
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array(0) {
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array(0) {
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["rememberTokenName":protected]=>
string(14) "remember_token"
["revisionable":protected]=>
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(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
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NULL
["__metaData":protected]=>
NULL
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bool(false)
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bool(false)
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bool(false)
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array(0) {
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array(0) {
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["deletePreservingMedia":protected]=>
bool(false)
["unAttachedMediaLibraryItems":protected]=>
array(0) {
}
}
}
["escapeWhenCastingToString":protected]=>
bool(false)
}
["translations"]=>
object(Illuminate\Database\Eloquent\Collection)#2847 (2) {
["items":protected]=>
array(1) {
[0]=>
object(SCTeam\Products\Models\ProductTranslation)#2799 (30) {
["connection":protected]=>
string(5) "pgsql"
["table":protected]=>
string(20) "product_translations"
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string(2) "id"
["keyType":protected]=>
string(3) "int"
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bool(true)
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array(0) {
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array(0) {
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bool(true)
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bool(false)
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bool(false)
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array(7) {
["id"]=>
int(617)
["product_id"]=>
int(617)
["locale"]=>
string(2) "pl"
["name"]=>
string(32) "Odpowiedzialność karnoskarbowa"
["content"]=>
string(4832) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem Szkolenia jest przedstawienie i omówienie podstawowych zasad odpowiedzialności karnoskarbowej oraz instytucji pozwalających na uchylenie się od tej odpowiedzialności. Podczas szkolenia poruszone zostaną w szczególności kwestie: najczęściej popełnianych czynów zabronionych, zasady odpowiedzialności sprawców i współsprawców, terminy przedawnienia oraz skuteczność składania czynnego żalu lub poddawania się dobrowolnej odpowiedzialności karno-skarbowej. Dodatkowo omówione zostaną zmiany przewidziane w nowelizacji kodeksu karno-skarbowego. Powyższe zagadnienia omówione zostaną przy uwzględnieniu najczęściej występujących uchybień przy rozliczeniach podatkowych, ze szczególnym uwzględnieniem podatku VAT który jest przedmiotem największej ilości postępowań. Szkolenie kierowane jest przede wszystkim do osób odpowiedzialnych za rozliczenia podatkowe podmiotów gospodarczych (księgowi, dyrektorzy finansowi), jak również do samych przedsiębiorców oraz ich kadry kierowniczej (osoby samodzielnie prowadzące działalności, wspólnicy spółek osobowych, członkowie zarządów spółek kapitałowych). Szkolenie nie ma na celu pełnego omówienia kwestii prawnych i zasad prowadzenia postępowania karno-skarbowego, lecz ma na celu ogólne przedstawienie ryzyk związanych z nieprawidłowymi rozliczeniami podatkowymi i zwrócenie uwagi uczestników na kwestie wymagające szczególnej atencji.
PROGRAM
1) Podstawowe aspekty odpowiedzialności (wybrane zagadnienia):
a) pojęcie sprawcy czynu zabronionego,
b) przesłanka winy,
2) Rozróżnienie pojęcia przestępstwa i wykroczenia, w tym możliwych do nałożenia sankcji,
3) Penalizacja czynów dot. rozliczeń podatkowych (wybrane zagadnienia):
a) uchylanie się od opodatkowania [art. 54 kks]
b) oszustwo podatkowe [art. 56 kks]
c) uporczywe niepłacenie podatku [art. 57 kks]
d) płatności z pominięciem mechanizmu split payment [art. 57c kks]
e) nierzetelność / wadliwość ksiąg [art. 61 kks]
f) brak wystawienia faktury lub wystawienie pustej faktury [art. 62 kks]
g) nienależny zwrot podatku [art. 76 kks]
h) utrudnianie kontroli podatkowej [art. 83 kks]
i) inne: brak sporządzenia dokumentacji TP, brak wpłaty pobranego podatku przez płatnika lub pobranie go w nieprawidłowej wysokości (np. z tytułu WHT), brak złożenia wymaganej informacji podsumowującej (np. VAT-UE), niezłożenie w terminie sprawozdania finansowego,
j) czyny penalizowane kodeksem karnym: fałszerstwo faktur, prawnie brudnych pieniędzy
4) Terminy przedawnienia,
5) Zasady zaniechania ukarania sprawcy:
a) instytucja dobrowolnego poddania się odpowiedzialności karno-skarbowej,
b) czynny żal i jego skuteczność,
6) Planowane zmiany w przepisach (wybrane zagadnienia):
a) wydłużenie okresów przedawnienia,
b) obostrzenie odpowiedzialności dot. uszczupleń podatkowych,
c) zmiany dotyczące instytucji zaniechania ukarania sprawcy.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(760) "
Cena bez abonamentu:
199 PLN
Czas trwania:
2 godziny 50 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
["original":protected]=>
array(7) {
["id"]=>
int(617)
["product_id"]=>
int(617)
["locale"]=>
string(2) "pl"
["name"]=>
string(32) "Odpowiedzialność karnoskarbowa"
["content"]=>
string(4832) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem Szkolenia jest przedstawienie i omówienie podstawowych zasad odpowiedzialności karnoskarbowej oraz instytucji pozwalających na uchylenie się od tej odpowiedzialności. Podczas szkolenia poruszone zostaną w szczególności kwestie: najczęściej popełnianych czynów zabronionych, zasady odpowiedzialności sprawców i współsprawców, terminy przedawnienia oraz skuteczność składania czynnego żalu lub poddawania się dobrowolnej odpowiedzialności karno-skarbowej. Dodatkowo omówione zostaną zmiany przewidziane w nowelizacji kodeksu karno-skarbowego. Powyższe zagadnienia omówione zostaną przy uwzględnieniu najczęściej występujących uchybień przy rozliczeniach podatkowych, ze szczególnym uwzględnieniem podatku VAT który jest przedmiotem największej ilości postępowań. Szkolenie kierowane jest przede wszystkim do osób odpowiedzialnych za rozliczenia podatkowe podmiotów gospodarczych (księgowi, dyrektorzy finansowi), jak również do samych przedsiębiorców oraz ich kadry kierowniczej (osoby samodzielnie prowadzące działalności, wspólnicy spółek osobowych, członkowie zarządów spółek kapitałowych). Szkolenie nie ma na celu pełnego omówienia kwestii prawnych i zasad prowadzenia postępowania karno-skarbowego, lecz ma na celu ogólne przedstawienie ryzyk związanych z nieprawidłowymi rozliczeniami podatkowymi i zwrócenie uwagi uczestników na kwestie wymagające szczególnej atencji.
PROGRAM
1) Podstawowe aspekty odpowiedzialności (wybrane zagadnienia):
a) pojęcie sprawcy czynu zabronionego,
b) przesłanka winy,
2) Rozróżnienie pojęcia przestępstwa i wykroczenia, w tym możliwych do nałożenia sankcji,
3) Penalizacja czynów dot. rozliczeń podatkowych (wybrane zagadnienia):
a) uchylanie się od opodatkowania [art. 54 kks]
b) oszustwo podatkowe [art. 56 kks]
c) uporczywe niepłacenie podatku [art. 57 kks]
d) płatności z pominięciem mechanizmu split payment [art. 57c kks]
e) nierzetelność / wadliwość ksiąg [art. 61 kks]
f) brak wystawienia faktury lub wystawienie pustej faktury [art. 62 kks]
g) nienależny zwrot podatku [art. 76 kks]
h) utrudnianie kontroli podatkowej [art. 83 kks]
i) inne: brak sporządzenia dokumentacji TP, brak wpłaty pobranego podatku przez płatnika lub pobranie go w nieprawidłowej wysokości (np. z tytułu WHT), brak złożenia wymaganej informacji podsumowującej (np. VAT-UE), niezłożenie w terminie sprawozdania finansowego,
j) czyny penalizowane kodeksem karnym: fałszerstwo faktur, prawnie brudnych pieniędzy
4) Terminy przedawnienia,
5) Zasady zaniechania ukarania sprawcy:
a) instytucja dobrowolnego poddania się odpowiedzialności karno-skarbowej,
b) czynny żal i jego skuteczność,
6) Planowane zmiany w przepisach (wybrane zagadnienia):
a) wydłużenie okresów przedawnienia,
b) obostrzenie odpowiedzialności dot. uszczupleń podatkowych,
c) zmiany dotyczące instytucji zaniechania ukarania sprawcy.
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
2 godziny 50 minut
Certyfikat:
TAK
Materiały:
Tak
"
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["content"]=>
string(2289) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przedstawienie uczestnikom informacji na temat skutków likwidacji spółek osobowych oraz spółek kapitałowych na gruncie ustawy o podatku dochodowym od osób prawnych, od osób fizycznych oraz podatku od towarów i usług. Dodatkowo, przedstawione zostaną również podstawowe informacje na temat prawnych i bilansowych obowiązków związanych z likwidacją spółek. Dodatkowym atutem szkolenia będzie zaprezentowanie uczestnikom najnowszych interpretacji dyrektora krajowej informacji skarbowej oraz wyroków sądów administracyjnych dotyczących analizowanej kwestii.
PROGRAM
1. Uregulowania prawne a. Procedura likwidacji spółki osobowej b. Rozwiązanie spółki osobowej c. Likwidacja spółki kapitałowej d. Aspekty bilansowe likwidacji i rozwiązania umowy spółki 2. Spółki osobowe a. Skutki rozpoczęcia i zakończenia postępowania likwidacyjnego b. Likwidacja spółki a rozliczenia podatkowe wspólników c. Obowiązki wynikające z ustawy o podatku od towarów i usług. d. Wątpliwości dotyczące spółki komandytowej i komandytowo-akcyjnej. 3. Spółki kapitałowe a. Rozpoczęcie likwidacji – skutki podatkowe dla spółki b. Wydanie majątku likwidowanej spółki – obowiązki podatkowe spółki c. Rozliczenie podatkowe wspólników d. Zakończenie likwidacji – zamknięcie ksiąg a deklaracja CIT. 4. Skutki podatkowe likwidacji innych osób prawnych a. Stowarzyszenie b. Fundacja.
"
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string(0) ""
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Czas trwania:
2 godziny 40 minut
Certyfikat:
Tak
Materiały:
Tak
"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przedstawienie uczestnikom informacji na temat skutków likwidacji spółek osobowych oraz spółek kapitałowych na gruncie ustawy o podatku dochodowym od osób prawnych, od osób fizycznych oraz podatku od towarów i usług. Dodatkowo, przedstawione zostaną również podstawowe informacje na temat prawnych i bilansowych obowiązków związanych z likwidacją spółek. Dodatkowym atutem szkolenia będzie zaprezentowanie uczestnikom najnowszych interpretacji dyrektora krajowej informacji skarbowej oraz wyroków sądów administracyjnych dotyczących analizowanej kwestii.
PROGRAM
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"
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Czas trwania:
2 godziny 40 minut
Certyfikat:
Tak
Materiały:
Tak
"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
W dobie kryzysu i zmniejszającej się rentowności umiejętność szczegółowej i poprawnej kalkulacji odgrywa coraz większe znaczenie. Na szkoleniu zaprezentowane zostaną nowoczesne metody kalkulacji kosztów i ustalania cen. Przedstawione narzędzia zróżnicowane będą tak, aby można było je stosować w przedsiębiorstwach z różnych branż. Omawiane narzędzia rachunkowości zgodne są z aktualnymi wymogami rachunkowości finansowej i zarządczej.
Szkolenie skierowane jest do pracowników działów księgowości, controllingu i analiz finansowych.
PROGRAM
1. Ewidencja kosztów na potrzeby nowoczesnej kalkulacji
2. Dobre praktyki w zakresie ustalania kosztów produktów i usług
a) Wady tradycyjnych metod rozliczeń kosztów
b) Adaptacja metod rozliczeń kosztów na potrzeby rachunkowości zarządczej
3. Ewidencja kosztów na potrzeby nowoczesnej kalkulacji w zakresie
a) Kont zespołu 4
b) Kont zespołu 5
c) Kont pozabilansowych
4. Wielopoziomowe metody rozliczeń kosztów wydziałowych
a) Rozliczanie kosztów pojedynczych zasobów technicznych
b) Rozliczanie kosztów pracowników
c) Rozliczanie kosztów ogólnowydziałowych
d) Wpływ sposobu rozliczeń kosztów pośrednich na rachunek marżowy
e) Kalkulacja fazowa
f) Produkcja niezakończona w kalkulacji fazowej
5. Koszty niewykorzystanej zdolności produkcyjnej
a) Koszty wydziałowe zmienne i stałe oraz metody ich ewidencji
b) Odmienne metody rozliczania kosztów wydziałowych zmiennych i stałych
c) Rozliczanie kosztów według reguły normalnej zdolności produkcyjnej
d) Ustalanie poziomu normalnej zdolności produkcyjnej
e) Zakres identyfikacji kosztów niewykorzystanego potencjału
f) Ewidencja na kontach księgowych kosztów niewykorzystanego potencjału
g) Rozliczanie na produkty kosztów niewykorzystanej zdolności produkcyjnej
6. Kalkulacja ceny według reguły normalnej zdolności produkcyjnej
a) Ustalenie kosztów wytworzenia
b) Doliczenie kosztów ogólnego zarządu
c) Ustalenie ceny fabrycznej według reguły normalnej zdolności produkcyjnej
d) Doliczenia kosztów sprzedaży, finansowych oraz niewykorzystanego potencjału
e) Doliczenie zysku
f) Ustalenie ceny ofertowej dla klienta
"
["description"]=>
string(0) ""
["additional_info"]=>
string(564) "
Czas trwania:
3 godziny 20 minut
Certyfikat:
Tak
Materiały:
Tak
"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
W dobie kryzysu i zmniejszającej się rentowności umiejętność szczegółowej i poprawnej kalkulacji odgrywa coraz większe znaczenie. Na szkoleniu zaprezentowane zostaną nowoczesne metody kalkulacji kosztów i ustalania cen. Przedstawione narzędzia zróżnicowane będą tak, aby można było je stosować w przedsiębiorstwach z różnych branż. Omawiane narzędzia rachunkowości zgodne są z aktualnymi wymogami rachunkowości finansowej i zarządczej.
Szkolenie skierowane jest do pracowników działów księgowości, controllingu i analiz finansowych.
PROGRAM
1. Ewidencja kosztów na potrzeby nowoczesnej kalkulacji
2. Dobre praktyki w zakresie ustalania kosztów produktów i usług
a) Wady tradycyjnych metod rozliczeń kosztów
b) Adaptacja metod rozliczeń kosztów na potrzeby rachunkowości zarządczej
3. Ewidencja kosztów na potrzeby nowoczesnej kalkulacji w zakresie
a) Kont zespołu 4
b) Kont zespołu 5
c) Kont pozabilansowych
4. Wielopoziomowe metody rozliczeń kosztów wydziałowych
a) Rozliczanie kosztów pojedynczych zasobów technicznych
b) Rozliczanie kosztów pracowników
c) Rozliczanie kosztów ogólnowydziałowych
d) Wpływ sposobu rozliczeń kosztów pośrednich na rachunek marżowy
e) Kalkulacja fazowa
f) Produkcja niezakończona w kalkulacji fazowej
5. Koszty niewykorzystanej zdolności produkcyjnej
a) Koszty wydziałowe zmienne i stałe oraz metody ich ewidencji
b) Odmienne metody rozliczania kosztów wydziałowych zmiennych i stałych
c) Rozliczanie kosztów według reguły normalnej zdolności produkcyjnej
d) Ustalanie poziomu normalnej zdolności produkcyjnej
e) Zakres identyfikacji kosztów niewykorzystanego potencjału
f) Ewidencja na kontach księgowych kosztów niewykorzystanego potencjału
g) Rozliczanie na produkty kosztów niewykorzystanej zdolności produkcyjnej
6. Kalkulacja ceny według reguły normalnej zdolności produkcyjnej
a) Ustalenie kosztów wytworzenia
b) Doliczenie kosztów ogólnego zarządu
c) Ustalenie ceny fabrycznej według reguły normalnej zdolności produkcyjnej
d) Doliczenia kosztów sprzedaży, finansowych oraz niewykorzystanego potencjału
e) Doliczenie zysku
f) Ustalenie ceny ofertowej dla klienta
"
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string(0) ""
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Czas trwania:
3 godziny 20 minut
Certyfikat:
Tak
Materiały:
Tak
"
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"
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"
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["content"]=>
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przedstawienie uczestnikom podstawowych zasad określania obowiązku dokumentacyjnego. Podczas szkolenia uczestnicy dowiedzą się jak identyfikować podmioty powiązane, w jaki sposób grupować transakcje na potrzeby sporządzenia dokumentacji cen transferowych oraz jak określać progi dokumentacyjne w transakcjach towarowych, usługowych oraz w szczególności w transakcjach finansowych.
Szkolenie wzbogacone zostanie o dużą ilość case study, tak aby uczestnicy poznali nie tylko przepisy ustawy, ale w szczególności poznali praktyczne problemy związane z identyfikowaniem obowiązków dokumentacyjnych.
Dodatkowym atutem szkolenia będzie zaprezentowanie uczestnikom najnowszych interpretacji organów podatkowych w zakresie identyfikowania podmiotów powiązanych, grupowania transakcji oraz sporządzania dokumentacji podatkowej dla nietypowych transakcji oraz objaśnień Ministerstwa Finansów.
PROGRAM
Identyfikowanie podmiotów powiązanych
1. Identyfikowanie podmiotów powiązanych, rodzaje powiązań:
a. Powiązania rodzinne
b. Powiązania osobowe
c. Powiązania poprzez wywieranie znaczącego wpływu
d. Powiązania kapitałowe
e. Powiązania właścicielskie
f. Powiązania zarządcze
2. Case study
Progi dokumentacyjne
1. Sposoby określania progów dokumentacyjnych.
2. Transakcje objęte obowiązkiem sporządzenia dokumentacji – zasady grupowania i określania limitów poszczególnych rodzajów transakcji.
4. Transakcje zwolnione z obowiązku sporządzania dokumentacji – transakcje niestanowiące przychodu lub kosztu podatkowego, transakcje pomiędzy podmiotami krajowymi
5. Limity dla transakcji nietypowych (raje podatkowe, umowy spółki, umowy wspólnego przedsięwzięcia).
Zasady ustalania ceny rynkowej
1. Marża 5% dla transakcji dotyczących usług o niskiej wartości dodanej – jakie warunki musi spełnić transakcja żeby organ odstąpił od określania wysokości narzutu.
2. Pożyczki wewnątrzgrupowe – kiedy organ nie będzie kwestionował wysokości oprocentowania.
3. Techniki wyceny, inne metod.
Dokumentowanie transakcji z rajami podatkowymi
1. Nowe zasady dokumentowania transakcji z rajami
2. Limity kwotowe
3. Obowiązek sporządzenia dokumentacji, a domniemanie dotyczące rzeczywistego właściciela
4. Dochowanie należytej staranności, a odpowiedzialność za sporządzenie dokumentacji
5. Czy posiadanie procedury może uchronić przed sankcjami
6. Jak sporządzić procedurę i co powinna zawierać
Obowiązki sprawozdawcze
1. Oświadczenie o sporządzeniu dokumentacji – nowa treść oświadczenia, osoby odpowiedzialne za złożenie, rozszerzona odpowiedzialność, termin na złożenie.
2. Informacja o cenach transferowych (TP-R) – podmioty zobowiązane do złożenia, zakres informacji przekazywanych do Szefa KAS, termin na złożenie.
3. Obowiązek przekazania master file.
4. Raportowanie według krajów (country – by country) – podmioty zobowiązane do raportowania, CBC-P/CBC-R, termin na złożenie.
Sankcje
Zmiany 2022 r.:
1. Likwidacja oświadczenia o sporządzeniu dokumentacji cen transferowych
2. Wprowadzenie możliwości odstąpienia od sporządzania analizy porównawczej dla określonej grupy podmiotów.
3. Wydłużenie terminu na sporządzenie lokalnej dokumentacji cen transferowych oraz informacji o cenach transferowych.
4. Nowe zwolnienie z obowiązku sporządzenia lokalnej dokumentacji.
5. Pozostałe propozycje zmian
"
["description"]=>
string(0) ""
["additional_info"]=>
string(564) "
Czas trwania:
4 godziny 20 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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["content"]=>
string(4513) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przedstawienie uczestnikom podstawowych zasad określania obowiązku dokumentacyjnego. Podczas szkolenia uczestnicy dowiedzą się jak identyfikować podmioty powiązane, w jaki sposób grupować transakcje na potrzeby sporządzenia dokumentacji cen transferowych oraz jak określać progi dokumentacyjne w transakcjach towarowych, usługowych oraz w szczególności w transakcjach finansowych.
Szkolenie wzbogacone zostanie o dużą ilość case study, tak aby uczestnicy poznali nie tylko przepisy ustawy, ale w szczególności poznali praktyczne problemy związane z identyfikowaniem obowiązków dokumentacyjnych.
Dodatkowym atutem szkolenia będzie zaprezentowanie uczestnikom najnowszych interpretacji organów podatkowych w zakresie identyfikowania podmiotów powiązanych, grupowania transakcji oraz sporządzania dokumentacji podatkowej dla nietypowych transakcji oraz objaśnień Ministerstwa Finansów.
PROGRAM
Identyfikowanie podmiotów powiązanych
1. Identyfikowanie podmiotów powiązanych, rodzaje powiązań:
a. Powiązania rodzinne
b. Powiązania osobowe
c. Powiązania poprzez wywieranie znaczącego wpływu
d. Powiązania kapitałowe
e. Powiązania właścicielskie
f. Powiązania zarządcze
2. Case study
Progi dokumentacyjne
1. Sposoby określania progów dokumentacyjnych.
2. Transakcje objęte obowiązkiem sporządzenia dokumentacji – zasady grupowania i określania limitów poszczególnych rodzajów transakcji.
4. Transakcje zwolnione z obowiązku sporządzania dokumentacji – transakcje niestanowiące przychodu lub kosztu podatkowego, transakcje pomiędzy podmiotami krajowymi
5. Limity dla transakcji nietypowych (raje podatkowe, umowy spółki, umowy wspólnego przedsięwzięcia).
Zasady ustalania ceny rynkowej
1. Marża 5% dla transakcji dotyczących usług o niskiej wartości dodanej – jakie warunki musi spełnić transakcja żeby organ odstąpił od określania wysokości narzutu.
2. Pożyczki wewnątrzgrupowe – kiedy organ nie będzie kwestionował wysokości oprocentowania.
3. Techniki wyceny, inne metod.
Dokumentowanie transakcji z rajami podatkowymi
1. Nowe zasady dokumentowania transakcji z rajami
2. Limity kwotowe
3. Obowiązek sporządzenia dokumentacji, a domniemanie dotyczące rzeczywistego właściciela
4. Dochowanie należytej staranności, a odpowiedzialność za sporządzenie dokumentacji
5. Czy posiadanie procedury może uchronić przed sankcjami
6. Jak sporządzić procedurę i co powinna zawierać
Obowiązki sprawozdawcze
1. Oświadczenie o sporządzeniu dokumentacji – nowa treść oświadczenia, osoby odpowiedzialne za złożenie, rozszerzona odpowiedzialność, termin na złożenie.
2. Informacja o cenach transferowych (TP-R) – podmioty zobowiązane do złożenia, zakres informacji przekazywanych do Szefa KAS, termin na złożenie.
3. Obowiązek przekazania master file.
4. Raportowanie według krajów (country – by country) – podmioty zobowiązane do raportowania, CBC-P/CBC-R, termin na złożenie.
Sankcje
Zmiany 2022 r.:
1. Likwidacja oświadczenia o sporządzeniu dokumentacji cen transferowych
2. Wprowadzenie możliwości odstąpienia od sporządzania analizy porównawczej dla określonej grupy podmiotów.
3. Wydłużenie terminu na sporządzenie lokalnej dokumentacji cen transferowych oraz informacji o cenach transferowych.
4. Nowe zwolnienie z obowiązku sporządzenia lokalnej dokumentacji.
5. Pozostałe propozycje zmian
"
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Czas trwania:
4 godziny 20 minut
Certyfikat:
Tak
Materiały:
Tak
"
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["name"]=>
string(21) "VAT od podstaw cz. II"
["content"]=>
string(7901) "[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
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. VAT e-commerce w pigułce: 1. definicje i zasady rozliczenia sprzedaży towarów na odległość 2. uproszczenie rozliczeń w punkcie kompleksowej obsługi F. Sankcje VAT: 1. Domiar podatku 2. Uwolnienie się od odpowiedzialności: a. znaczenie należytej staranności, b. biała lista podatników, c. split payment[/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
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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_1650383461862{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_1650383451145{margin-top: 0px !important;margin-bottom: -20px !important;padding-top: 10px !important;padding-bottom: 10px !important;}"]
Stan prawny 15.04.2022
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Czas trwania 3 godziny 25 minut
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Certyfikat TAK
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Materiały TAK
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FRAGMENT SZKOLENIA
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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. VAT e-commerce w pigułce: 1. definicje i zasady rozliczenia sprzedaży towarów na odległość 2. uproszczenie rozliczeń w punkcie kompleksowej obsługi F. Sankcje VAT: 1. Domiar podatku 2. Uwolnienie się od odpowiedzialności: a. znaczenie należytej staranności, b. biała lista podatników, c. split payment[/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
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Cena z abonamentem 0 PLN
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Cena bez abonamentu 199 PLN + VAT
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Stan prawny 15.04.2022
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Czas trwania 3 godziny 25 minut
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Certyfikat TAK
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Materiały TAK
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FRAGMENT SZKOLENIA
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CEL SZKOLENIA
Szkolenie ma na celu omówienie działań marketingowych i świadczeń nieodpłatnych pod kątem podatkowym VAT / CIT / PIT.
Podczas szkolenia, prowadzący dokonają analizy poszczególnych wydatków pod kątem podatkowym, jak również wskażą jak powinna wyglądać ich właściwa dokumentacja.
Podczas szkolenia, szczególny nacisk zostanie położony na różnego rodzaju świadczenia nieodpłatne dokonywane na rzecz pracowników oraz kontrahentów.
Szkolenie ma również na celu przedstawienie najnowszych interpretacji organów podatkowych oraz sądów administracyjnych. Podstawowym celem szkolenia jest przekazanie wiedzy, która pozwoli na bezpieczne rozliczenie podatkowe.
PROGRAM
I. Podatkowe aspekty wydatków marketingowych – zagadnienia ogólne
1. Podatek VAT:
a. możliwość odliczenia podatku VAT naliczonego z tytułu zakupu towarów i usług w celach marketingowych,
b. obowiązek naliczenia podatku VAT w związku z przekazywaniem towarów i usług w celach marketingowych (opodatkowanie nieodpłatnych przekazań, próbki),
c. problemy związane z rozliczeniem VAT przy współpracy z agencjami reklamowymi.
2. Podatek CIT:
a. możliwość zaliczenia wydatków poniesionych w celach marketingowych do kosztów uzyskania przychodów oraz możliwość zaliczenia do kosztów nieodliczonego podatku VAT,
b. obowiązek rozpoznania przychodów podatkowych w podatku CIT w związku z otrzymaniem towarów i usług w ramach akcji marketingowych (przychody z tzw. świadczeń nieodpłatnych).
3. Podatek PIT:
a. obowiązek rozpoznania przychodów podatkowych w podatku PIT w związku z otrzymaniem towarów i usług w ramach działań marketingowych (przychody z tzw. świadczeń nieodpłatnych
a przychody ze stosunku pracy i z działalności wykonywanej osobiście),
b. zakres zwolnienia w PIT związanego z otrzymywaniem świadczeń w ramach konkursów / sprzedaży premiowych / akcji promocyjnych/ wynikających z BHP,
c. obowiązki płatnika.
4. Obowiązki dokumentacyjne i informacyjne związane z marketingiem:
a. dokumentacja konkursów / sprzedaży premiowych / akcji reklamowych i innych działań marketingowych – zakres wymaganych dokumentów,
b. regulaminy akcji marketingowych oraz regulaminy konkursów i sprzedaży premiowych
– zasady sporządzania,
c. obowiązki informacyjno-rejestracyjne w przypadku szczególnych działań marketingowych
np. loterii (obowiązki wynikające z innych ustaw np. Ustawa hazardowa, prawo celne),
d. działania marketingowe organizowane przy współpracy z agencjami marketingowymi – zasady współpracy, obowiązki stron, wymagane dokumenty.
II. Reklama i reprezentacja / imprezy, targi, konferencje:
1. pojęcie reklamy i reprezentacji dla celów podatkowych,
2. prezenty dla kontrahentów i pracowników,
3. konsumpcja z kontrahentami / posiłki dla pracowników,
4. imprezy dla kontrahentów oraz imprezy integracyjne dla pracowników,
5. imprezy okolicznościowe i jubileuszowe,
6. szkolenia i konferencje dla kontrahentów,
7. szkolenia / narady / konferencje dla pracowników,
8. wyjazdy krajowe i zagraniczne dla pracowników i kontrahentów,
9. udział w targach / organizacja stanowisk wystawowych,
10. wydatki na wystrój firmy.
III. Sprzedaż premiowa:
1. definicja sprzedaży premiowej / zasady prowadzenia sprzedaży premiowej,
2. dokumentacja sprzedaży premiowej,
3. usługa jako nagroda w sprzedaży premiowej,
4. sprzedaż premiowa a sprzedaż promocyjna,
5. sprzedaż premiowa – zakres zwolnienia z PIT.
IV. Konkursy dla kontrahentów i pracowników:
1. definicja konkursu – problemy interpretacyjne,
2. organizator konkursu a fundator nagrody w konkursie (organizacja konkursów przez podmioty zewnętrzne),
3. konkursy w środkach masowego przekazu (np. konkursy w Internecie),
4. konkursy dla kontrahentów a konkursy dla pracowników – zakres opodatkowania i zwolnienia w PIT,
5. konkursy a programy motywacyjne – różnice w zakresie opodatkowania.
V. Bony, vouchery, karty podarunkowe – rozliczenie VAT, CIT i PIT po zmianie przepisów
1. Podział bonów (voucherów) – bony jednego i różnego przeznaczenia,
2. Emisja bonów, nieodpłatne wydanie, oraz zakup bonów,
3. Upływ terminu ważności bonów – skutki podatkowe,
4. Przekazanie bonów pracownikom – konsekwencje podatkowe.
VI. Premie pieniężne i rabaty:
1. pojęcie premii pieniężnych,
2. premie lojalnościowe i premie jakościowe,
3. premia pieniężna jako rabat / premia pieniężna jako usługa.
VII. Sponsoring:
1. pojęcie sponsoringu w ujęciu prawnym i podatkowym,
2. niezbędne elementy umowy sponsoringu,
3. formy sponsoringu (rzeczowy, pieniężny, właściwy, niewłaściwy),
4. sponsoring a darowizny.
VIII. Inne świadczenia na rzecz kontrahentów i pracowników:
1. przekazywanie biletów do kina / teatru / wejściówek na basen,
2. organizacja pikników i koncertów,
3. zapewnianie noclegów i wyżywienia,
4. wręczanie alkoholu i towarów luksusowych.
5. świadczenia na rzecz członków rodziny pracownika,
6. strój, ubiór pracowników,
7. abonamenty medyczne,
8. ubezpieczenie OC członków organów spółek,
9. dowóz pracowników do pracy,
10. podnoszenie kwalifikacji zawodowych,
11. bony towarowe dla pracowników,
12. świadczenia wynikające z przepisów BHP,
13. świadczenia socjalne i wynikające z ZFŚS,
14. karty benefit i multisport.[/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
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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_1650034126859{margin-top: 0px !important;margin-bottom: -20px !important;padding-top: 10px !important;padding-bottom: 10px !important;}"]
Cena bez abonamentu
199 PLN + VAT
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Stan prawny
14.04.2022
[/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_1650034172440{margin-top: 0px !important;margin-bottom: -20px !important;padding-top: 10px !important;padding-bottom: 10px !important;}"]
Czas trwania
4 godziny 20 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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["content"]=>
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FRAGMENT SZKOLENIA
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CEL SZKOLENIA
Szkolenie ma na celu omówienie działań marketingowych i świadczeń nieodpłatnych pod kątem podatkowym VAT / CIT / PIT.
Podczas szkolenia, prowadzący dokonają analizy poszczególnych wydatków pod kątem podatkowym, jak również wskażą jak powinna wyglądać ich właściwa dokumentacja.
Podczas szkolenia, szczególny nacisk zostanie położony na różnego rodzaju świadczenia nieodpłatne dokonywane na rzecz pracowników oraz kontrahentów.
Szkolenie ma również na celu przedstawienie najnowszych interpretacji organów podatkowych oraz sądów administracyjnych. Podstawowym celem szkolenia jest przekazanie wiedzy, która pozwoli na bezpieczne rozliczenie podatkowe.
PROGRAM
I. Podatkowe aspekty wydatków marketingowych – zagadnienia ogólne
1. Podatek VAT:
a. możliwość odliczenia podatku VAT naliczonego z tytułu zakupu towarów i usług w celach marketingowych,
b. obowiązek naliczenia podatku VAT w związku z przekazywaniem towarów i usług w celach marketingowych (opodatkowanie nieodpłatnych przekazań, próbki),
c. problemy związane z rozliczeniem VAT przy współpracy z agencjami reklamowymi.
2. Podatek CIT:
a. możliwość zaliczenia wydatków poniesionych w celach marketingowych do kosztów uzyskania przychodów oraz możliwość zaliczenia do kosztów nieodliczonego podatku VAT,
b. obowiązek rozpoznania przychodów podatkowych w podatku CIT w związku z otrzymaniem towarów i usług w ramach akcji marketingowych (przychody z tzw. świadczeń nieodpłatnych).
3. Podatek PIT:
a. obowiązek rozpoznania przychodów podatkowych w podatku PIT w związku z otrzymaniem towarów i usług w ramach działań marketingowych (przychody z tzw. świadczeń nieodpłatnych
a przychody ze stosunku pracy i z działalności wykonywanej osobiście),
b. zakres zwolnienia w PIT związanego z otrzymywaniem świadczeń w ramach konkursów / sprzedaży premiowych / akcji promocyjnych/ wynikających z BHP,
c. obowiązki płatnika.
4. Obowiązki dokumentacyjne i informacyjne związane z marketingiem:
a. dokumentacja konkursów / sprzedaży premiowych / akcji reklamowych i innych działań marketingowych – zakres wymaganych dokumentów,
b. regulaminy akcji marketingowych oraz regulaminy konkursów i sprzedaży premiowych
– zasady sporządzania,
c. obowiązki informacyjno-rejestracyjne w przypadku szczególnych działań marketingowych
np. loterii (obowiązki wynikające z innych ustaw np. Ustawa hazardowa, prawo celne),
d. działania marketingowe organizowane przy współpracy z agencjami marketingowymi – zasady współpracy, obowiązki stron, wymagane dokumenty.
II. Reklama i reprezentacja / imprezy, targi, konferencje:
1. pojęcie reklamy i reprezentacji dla celów podatkowych,
2. prezenty dla kontrahentów i pracowników,
3. konsumpcja z kontrahentami / posiłki dla pracowników,
4. imprezy dla kontrahentów oraz imprezy integracyjne dla pracowników,
5. imprezy okolicznościowe i jubileuszowe,
6. szkolenia i konferencje dla kontrahentów,
7. szkolenia / narady / konferencje dla pracowników,
8. wyjazdy krajowe i zagraniczne dla pracowników i kontrahentów,
9. udział w targach / organizacja stanowisk wystawowych,
10. wydatki na wystrój firmy.
III. Sprzedaż premiowa:
1. definicja sprzedaży premiowej / zasady prowadzenia sprzedaży premiowej,
2. dokumentacja sprzedaży premiowej,
3. usługa jako nagroda w sprzedaży premiowej,
4. sprzedaż premiowa a sprzedaż promocyjna,
5. sprzedaż premiowa – zakres zwolnienia z PIT.
IV. Konkursy dla kontrahentów i pracowników:
1. definicja konkursu – problemy interpretacyjne,
2. organizator konkursu a fundator nagrody w konkursie (organizacja konkursów przez podmioty zewnętrzne),
3. konkursy w środkach masowego przekazu (np. konkursy w Internecie),
4. konkursy dla kontrahentów a konkursy dla pracowników – zakres opodatkowania i zwolnienia w PIT,
5. konkursy a programy motywacyjne – różnice w zakresie opodatkowania.
V. Bony, vouchery, karty podarunkowe – rozliczenie VAT, CIT i PIT po zmianie przepisów
1. Podział bonów (voucherów) – bony jednego i różnego przeznaczenia,
2. Emisja bonów, nieodpłatne wydanie, oraz zakup bonów,
3. Upływ terminu ważności bonów – skutki podatkowe,
4. Przekazanie bonów pracownikom – konsekwencje podatkowe.
VI. Premie pieniężne i rabaty:
1. pojęcie premii pieniężnych,
2. premie lojalnościowe i premie jakościowe,
3. premia pieniężna jako rabat / premia pieniężna jako usługa.
VII. Sponsoring:
1. pojęcie sponsoringu w ujęciu prawnym i podatkowym,
2. niezbędne elementy umowy sponsoringu,
3. formy sponsoringu (rzeczowy, pieniężny, właściwy, niewłaściwy),
4. sponsoring a darowizny.
VIII. Inne świadczenia na rzecz kontrahentów i pracowników:
1. przekazywanie biletów do kina / teatru / wejściówek na basen,
2. organizacja pikników i koncertów,
3. zapewnianie noclegów i wyżywienia,
4. wręczanie alkoholu i towarów luksusowych.
5. świadczenia na rzecz członków rodziny pracownika,
6. strój, ubiór pracowników,
7. abonamenty medyczne,
8. ubezpieczenie OC członków organów spółek,
9. dowóz pracowników do pracy,
10. podnoszenie kwalifikacji zawodowych,
11. bony towarowe dla pracowników,
12. świadczenia wynikające z przepisów BHP,
13. świadczenia socjalne i wynikające z ZFŚS,
14. karty benefit i multisport.[/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
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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_1650034138519{margin-top: 0px !important;margin-bottom: -20px !important;padding-top: 10px !important;padding-bottom: 10px !important;}"]
Stan prawny
14.04.2022
[/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_1650034172440{margin-top: 0px !important;margin-bottom: -20px !important;padding-top: 10px !important;padding-bottom: 10px !important;}"]
Czas trwania
4 godziny 20 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
[/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_1628848221439{margin-top: 0px !important;margin-bottom: -20px !important;padding-top: 10px !important;padding-bottom: 10px !important;}"]
Materiały
TAK
[/vc_column_text][/vc_column_inner][/vc_row_inner][/vc_column][/vc_row]
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array(0) {
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array(4) {
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string(15) "additional_info"
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array(1) {
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string(1) "*"
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["escapeWhenCastingToString":protected]=>
bool(false)
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["touches":protected]=>
array(0) {
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["timestamps"]=>
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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}
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NULL
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bool(false)
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bool(false)
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array(4) {
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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) {
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["mediaCollections"]=>
array(0) {
}
["deletePreservingMedia":protected]=>
bool(false)
["unAttachedMediaLibraryItems":protected]=>
array(0) {
}
["scoutMetadata":protected]=>
array(0) {
}
["translationModel"]=>
string(41) "SCTeam\Products\Models\ProductTranslation"
}
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string(77) "https://akademialtca.pl/katalog/podatki-prawo-rachunkowosc/szkolenia-nagrania"
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array(0) {
}
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NULL
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int(3)
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string(77) "https://akademialtca.pl/katalog/podatki-prawo-rachunkowosc/szkolenia-nagrania"
["pageName"]=>
string(4) "page"
}
["total":protected]=>
int(493)
["lastPage":protected]=>
int(42)
}
Znaleziono 493 szkoleń
