🔥 Pobierz aplikację Akademii LTCA 🔥 Wybierz:
Szkolenia nagrania
Podatki, prawo i rachunkowość
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CEL SZKOLENIA
Celem szkolenia jest przedstawienie aktualnego statusu zmian w Polskim Ładzie według stanu prawnego na marzec 2022 r.
W ramach szkolenia skupimy się na kluczowych zmianach w Polskim Ładzie z perspektywy pracodawców, pracowników, jak również przedsiębiorców opodatkowanych podatkiem PIT oraz podatkiem CIT.
Omówione zostaną wszystkie zmiany legislacyjne, które były wprowadzane od stycznia 2022 r. ze szczegółowym wskazaniem, w jakim zakresie wpływają one na obowiązki podatników i płatników.
PROGRAM
I. Aktualny stan prawny na marzec 2022 r. – jakie przepisy zostały wprowadzone i z jakimi zmianami mieliśmy do czynienia na przełomie ostatnich miesięcy.
II. Wybrane zmiany w Polskim Ładzie dotyczące podatku PIT.
1. Składki zdrowotne w Polskim Ładzie – przegląd zasad i problemów praktycznych.
2. Jak prawidłowo ustalić składkę przy różnych formach działalności?
3. Kwota wolna od podatku, ulga dla klasy średniej i pozostałe ulgi – czy już wiemy jak wszystko rozliczać?
4. Jakie przepisy stosować w 2022 r.
5. Pozostałe zmiany w PIT (amortyzacja, wykup z leasingu, ryczałt za samochody służbowe)
6. Zmiany na 2023 r. – amortyzacja budynków i lokali mieszkalnych, najem na ryczałcie.
III. Wybrane zmiany w Polskim Ładzie dotyczące podatku CIT.
1. Podatek „minimalny” CIT
2. Rewolucyjne zmiany w podatku u źródła
3. Co z nowymi ulgami – czy warto?
4. Nowy CIT „estoński”
5. Ukryte dywidendy od 2023 r.
IV. Pozostałe zmiany.
1. Sankcje dla pracodawców zatrudniających na czarno.
2. Płatności bezgotówkowe.
3. Nowe limity płatności na 2023 r.
V. Dyskusja.
"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
2 godziny 55 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przedstawienie aktualnego statusu zmian w Polskim Ładzie według stanu prawnego na marzec 2022 r.
W ramach szkolenia skupimy się na kluczowych zmianach w Polskim Ładzie z perspektywy pracodawców, pracowników, jak również przedsiębiorców opodatkowanych podatkiem PIT oraz podatkiem CIT.
Omówione zostaną wszystkie zmiany legislacyjne, które były wprowadzane od stycznia 2022 r. ze szczegółowym wskazaniem, w jakim zakresie wpływają one na obowiązki podatników i płatników.
PROGRAM
I. Aktualny stan prawny na marzec 2022 r. – jakie przepisy zostały wprowadzone i z jakimi zmianami mieliśmy do czynienia na przełomie ostatnich miesięcy.
II. Wybrane zmiany w Polskim Ładzie dotyczące podatku PIT.
1. Składki zdrowotne w Polskim Ładzie – przegląd zasad i problemów praktycznych.
2. Jak prawidłowo ustalić składkę przy różnych formach działalności?
3. Kwota wolna od podatku, ulga dla klasy średniej i pozostałe ulgi – czy już wiemy jak wszystko rozliczać?
4. Jakie przepisy stosować w 2022 r.
5. Pozostałe zmiany w PIT (amortyzacja, wykup z leasingu, ryczałt za samochody służbowe)
6. Zmiany na 2023 r. – amortyzacja budynków i lokali mieszkalnych, najem na ryczałcie.
III. Wybrane zmiany w Polskim Ładzie dotyczące podatku CIT.
1. Podatek „minimalny” CIT
2. Rewolucyjne zmiany w podatku u źródła
3. Co z nowymi ulgami – czy warto?
4. Nowy CIT „estoński”
5. Ukryte dywidendy od 2023 r.
IV. Pozostałe zmiany.
1. Sankcje dla pracodawców zatrudniających na czarno.
2. Płatności bezgotówkowe.
3. Nowe limity płatności na 2023 r.
V. Dyskusja.
"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
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Certyfikat:
Tak
Materiały:
Tak
"
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["locale"]=>
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["name"]=>
string(47) "Należyta staranność VAT/WHT/Ceny transferowe"
["content"]=>
string(6274) "[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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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Zagadnienia związane z należytą starannością, w tym w szczególności kwestie związane z niedochowaniem przez podatników należytej staranności w poszczególnych obszarach podatkowych, stanowią przedmiot coraz częstszych kontroli przeprowadzanych przez organy podatkowe. Pomimo częstego odwoływania się przez organy podatkowe do pojęcia „należytej staranności” i sankcjonowania zachowań podatników niezgodnych lub odbiegających od tych norm, wciąż próżno szukać w przepisach legalnej definicji tego pojęcia. Podczas szkolenia omówimy praktyczne aspekty związane z należytą starannością oraz wdrażaniem procedur dochowania należytej staranności w przedsiębiorstwach w zakresie podatku VAT, WHT oraz cen transferowych.
PROGRAM
Należyta staranność w podatku VAT
1. Czym jest należyta staranność w podatku VAT?
2. Metodyka w zakresie oceny dochowania należytej staranności – zagadnienia ogólne, cel opracowania metodyki, adresaci metodyki
3. Należyta staranność – jak jej dochować przy nawiązywaniu współpracy z kontrahentem
a) Kryteria formalne – jak prawidłowo przeprowadzić weryfikację kontrahenta
b) Kryteria transakcyjne – przykłady transakcji objętych ryzykiem
4. Należyta staranność – jak jej dochować przy kontynuacji współpracy z kontrahentem
a) Kryteria formalne – jak prawidłowo przeprowadzić weryfikację kontrahenta
b) Kryteria transakcyjne – przykłady zachowań objętych ryzykiem
5. Należyta staranność, a prawo do odliczenia podatku VAT
a) Prawo do odliczenia VAT jako fundamentalne prawo podatnika
b) Brak dochowania należytej staranności, a utrata prawa do odliczenia podatku VAT
c) Należyta staranność, działanie w dobrej wierze, a praw do odliczenia
d) Należyta staranność, a prawo do odliczenia – przykłady orzecznictwa sądów administracyjnych i TSUE
6. Należyta staranność, a transakcje międzynarodowe (WDT, WNT) – odpowiedź na interpelację MF
7. Należyta staranność, a split payment – czy split payment wpływa na należytą staranność i jak go stosować (objaśnienia MF)
8. Należyta staranność, a Biała Lista – czy weryfikacja białej listy wpływa na należytą staranność, jak weryfikować podmioty (objaśnienia MF)
9. Procedury należytej staranności
a) Kto powinien wdrożyć procedurę
b) Elementy procedury
c) Cel wdrożenia procedury, przed czym może uchronić podatników
Należyta staranność – ceny transferowe
1. Należyta staranność kiedy znajduje zastosowanie – jakie podmioty i dla jakich transakcji mają obowiązek stosowania należytej staranności
2. Transakcje objęte obowiązkiem dokumentacyjnym i limit dla transakcji
3. Pojęcie rzeczywistego właściciela w raju podatkowym
4. Jak prawidłowo zweryfikować obowiązek sporządzenia dokumentacji cen transferowych?
5. Domniemanie wprowadzone przepisami – kiedy ma zastosowanie
6. Standardy należytej staranności
a) Istota standardu należytej staranności
b) Standard należytej staranności przy identyfikacji rzeczywistego właściciela – przykłady
c) Standard należytej staranności przy weryfikacji podstawy domniemania – przykłady
d) Stopniowalność standardu należytej staranności – przykłady
e) Wyłączenie należytej staranności w przypadku tzw. złej wiary
7. Sankcje za naruszenie przepisów
8. Procedury należytej staranności
d) Kto powinien wdrożyć procedurę
e) Elementy procedury
f) Cel wdrożenia procedury, przed czym może uchronić podatników
Należyta staranność – WHT
1. Podstawa obowiązku dochowania należytej staranności – art. 26 ust 1 ustawy o CIT
2. Kiedy i kto zobowiązany jest do dochowania należytej staranności – przykłady transakcji
3. Definicja rzeczywistego właściciela
4. Należyta staranność, a obowiązek weryfikacji kontrahentów i transakcji
5. Weryfikacja kontrahenta i należności – od czego zacząć, źródła danych
6. Szczegółowa weryfikacja transakcji i dokumentów źródłowych – jak ją przeprowadzić
7. Wpływ powiązań pomiędzy płatnikiem a podatnikiem na ocenę dochowania należytej staranności
8. Przykłady dochowania należytej staranności między podmiotami niepowiązanymi
9. Zmiany w należytej staranności 2022
10. Należyta staranność w WHT – orzecznictwo
11. Sankcje w przypadku niedochowania należytej staranności
9. Procedury należytej staranności
a) Kto powinien wdrożyć procedurę
b) Elementy procedury
c) Cel wdrożenia procedury, przed czym może uchronić podatników
"
["description"]=>
string(0) ""
["additional_info"]=>
string(765) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
4 godziny 5 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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array(7) {
["id"]=>
int(524)
["product_id"]=>
int(524)
["locale"]=>
string(2) "pl"
["name"]=>
string(47) "Należyta staranność VAT/WHT/Ceny transferowe"
["content"]=>
string(6274) "[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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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Zagadnienia związane z należytą starannością, w tym w szczególności kwestie związane z niedochowaniem przez podatników należytej staranności w poszczególnych obszarach podatkowych, stanowią przedmiot coraz częstszych kontroli przeprowadzanych przez organy podatkowe. Pomimo częstego odwoływania się przez organy podatkowe do pojęcia „należytej staranności” i sankcjonowania zachowań podatników niezgodnych lub odbiegających od tych norm, wciąż próżno szukać w przepisach legalnej definicji tego pojęcia. Podczas szkolenia omówimy praktyczne aspekty związane z należytą starannością oraz wdrażaniem procedur dochowania należytej staranności w przedsiębiorstwach w zakresie podatku VAT, WHT oraz cen transferowych.
PROGRAM
Należyta staranność w podatku VAT
1. Czym jest należyta staranność w podatku VAT?
2. Metodyka w zakresie oceny dochowania należytej staranności – zagadnienia ogólne, cel opracowania metodyki, adresaci metodyki
3. Należyta staranność – jak jej dochować przy nawiązywaniu współpracy z kontrahentem
a) Kryteria formalne – jak prawidłowo przeprowadzić weryfikację kontrahenta
b) Kryteria transakcyjne – przykłady transakcji objętych ryzykiem
4. Należyta staranność – jak jej dochować przy kontynuacji współpracy z kontrahentem
a) Kryteria formalne – jak prawidłowo przeprowadzić weryfikację kontrahenta
b) Kryteria transakcyjne – przykłady zachowań objętych ryzykiem
5. Należyta staranność, a prawo do odliczenia podatku VAT
a) Prawo do odliczenia VAT jako fundamentalne prawo podatnika
b) Brak dochowania należytej staranności, a utrata prawa do odliczenia podatku VAT
c) Należyta staranność, działanie w dobrej wierze, a praw do odliczenia
d) Należyta staranność, a prawo do odliczenia – przykłady orzecznictwa sądów administracyjnych i TSUE
6. Należyta staranność, a transakcje międzynarodowe (WDT, WNT) – odpowiedź na interpelację MF
7. Należyta staranność, a split payment – czy split payment wpływa na należytą staranność i jak go stosować (objaśnienia MF)
8. Należyta staranność, a Biała Lista – czy weryfikacja białej listy wpływa na należytą staranność, jak weryfikować podmioty (objaśnienia MF)
9. Procedury należytej staranności
a) Kto powinien wdrożyć procedurę
b) Elementy procedury
c) Cel wdrożenia procedury, przed czym może uchronić podatników
Należyta staranność – ceny transferowe
1. Należyta staranność kiedy znajduje zastosowanie – jakie podmioty i dla jakich transakcji mają obowiązek stosowania należytej staranności
2. Transakcje objęte obowiązkiem dokumentacyjnym i limit dla transakcji
3. Pojęcie rzeczywistego właściciela w raju podatkowym
4. Jak prawidłowo zweryfikować obowiązek sporządzenia dokumentacji cen transferowych?
5. Domniemanie wprowadzone przepisami – kiedy ma zastosowanie
6. Standardy należytej staranności
a) Istota standardu należytej staranności
b) Standard należytej staranności przy identyfikacji rzeczywistego właściciela – przykłady
c) Standard należytej staranności przy weryfikacji podstawy domniemania – przykłady
d) Stopniowalność standardu należytej staranności – przykłady
e) Wyłączenie należytej staranności w przypadku tzw. złej wiary
7. Sankcje za naruszenie przepisów
8. Procedury należytej staranności
d) Kto powinien wdrożyć procedurę
e) Elementy procedury
f) Cel wdrożenia procedury, przed czym może uchronić podatników
Należyta staranność – WHT
1. Podstawa obowiązku dochowania należytej staranności – art. 26 ust 1 ustawy o CIT
2. Kiedy i kto zobowiązany jest do dochowania należytej staranności – przykłady transakcji
3. Definicja rzeczywistego właściciela
4. Należyta staranność, a obowiązek weryfikacji kontrahentów i transakcji
5. Weryfikacja kontrahenta i należności – od czego zacząć, źródła danych
6. Szczegółowa weryfikacja transakcji i dokumentów źródłowych – jak ją przeprowadzić
7. Wpływ powiązań pomiędzy płatnikiem a podatnikiem na ocenę dochowania należytej staranności
8. Przykłady dochowania należytej staranności między podmiotami niepowiązanymi
9. Zmiany w należytej staranności 2022
10. Należyta staranność w WHT – orzecznictwo
11. Sankcje w przypadku niedochowania należytej staranności
9. Procedury należytej staranności
a) Kto powinien wdrożyć procedurę
b) Elementy procedury
c) Cel wdrożenia procedury, przed czym może uchronić podatników
"
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string(0) ""
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
4 godziny 5 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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array(0) {
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array(0) {
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}
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array(1) {
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string(1) "*"
}
}
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bool(false)
}
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bool(true)
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}
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["name"]=>
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["content"]=>
string(4109) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przedstawienie ostatnich kluczowych zmian w podatkach dochodowych (CIT i PIT) oraz podatku VAT, które weszły w życie w 2021 r. oraz zmian, które weszły w życie od 1 stycznia 2022 r. w ramach tzw. Polskiego Ładu. Konferencja obejmuje również omówienie najnowszych stanowisk praktycznych, w tym interpretacji organów podatkowych, orzeczeń sądów administracyjnych oraz orzeczeń TSUE dotyczących CIT i VAT.
PROGRAM
I. Zmiany w Polskim Ładzie dotyczące podatku PIT.
- Nowe zasady obliczania składki zdrowotnej przy różnych formach zatrudnienia i prowadzenia działalności.
- Kwota wolna od podatku
- Podwyższenie drugiego progu podatkowego.
- Ulga dla pracowników (dla „klasy średniej”).
- Wspólne opodatkowanie małżonków i samotnych rodziców
- Nowe ulgi dla dużych rodzin i seniorów.
- Ryczałt od przychodów ewidencjonowanych – zmiany 2022 r.
- „Likwidacja” karty podatkowej
- Wybór najbardziej optymalnej formy prowadzenia działalności na 2022 r. – przegląd możliwych rozwiązań oraz obliczenia.
- Sankcje podatkowe dla pracodawców zatrudniających „na czarno”
- Sprzedaż składników majątku wycofanych z działalności.
- Ryczałt za używanie służbowych aut
- Nowe zasady amortyzacji w PIT
- Zmiany w zakresie amortyzacji budynków i lokalów mieszkalnych – 2023 r.
- Przychody z najmu i dzierżawy tylko na ryczałcie – 2023 r.
II. Zmiany w Polskim Ładzie dotyczące podatku CIT.
- Podatek „minimalny” CIT
- Ukryte dywidendy
- Rewolucyjne zmiany w podatku u źródła
- Zasady ustalania rezydencji podatkowej
- Nowy CIT „estoński”
- Spółki holdingowe
- Usunięcie art. 15e
- Cienka kapitalizacja (art. 15c)
- Odsetki od pożyczki na nabycie udziałów
III. Pozostałe zmiany istotne dla funkcjonowania przedsiębiorstw.
- Nowe limity płatności gotówkowych dla konsumentów i firm
- Przesyłanie ksiąg w formie elektronicznej od 2023 r.
- Nowe uprawnienia KAS i „nabycie sprawdzające”.
IV. Zmiany 2021 r. – podatek CIT
- Strategia podatkowa oraz sprawozdanie z realizacji strategii
- Ulga na złe długi w CIT i PIT
- Wybór orzecznictwa i interpretacji z zakresu CIT.
V. Planowane zmiany na rok 2022
- Grupa VAT
- Wybór opcji rezygnacji ze zwolnienia z VAT dla instytucji finansowych.
- Promowanie obrotu bezgotówkowego.
- KKS przy JPK;
VI. Zmiany VAT w 2021 r.
- Wprowadzenie pakietu „SLIM VAT 1”.
- Zmiany w zakresie raportowania JPK VAT
- Pakiet e-commerce
- Zmiany wynikające z pakietu „SLIM VAT 2”
- Krajowy System e-Faktur
"
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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"]=>
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przedstawienie ostatnich kluczowych zmian w podatkach dochodowych (CIT i PIT) oraz podatku VAT, które weszły w życie w 2021 r. oraz zmian, które weszły w życie od 1 stycznia 2022 r. w ramach tzw. Polskiego Ładu. Konferencja obejmuje również omówienie najnowszych stanowisk praktycznych, w tym interpretacji organów podatkowych, orzeczeń sądów administracyjnych oraz orzeczeń TSUE dotyczących CIT i VAT.
PROGRAM
I. Zmiany w Polskim Ładzie dotyczące podatku PIT.
- Nowe zasady obliczania składki zdrowotnej przy różnych formach zatrudnienia i prowadzenia działalności.
- Kwota wolna od podatku
- Podwyższenie drugiego progu podatkowego.
- Ulga dla pracowników (dla „klasy średniej”).
- Wspólne opodatkowanie małżonków i samotnych rodziców
- Nowe ulgi dla dużych rodzin i seniorów.
- Ryczałt od przychodów ewidencjonowanych – zmiany 2022 r.
- „Likwidacja” karty podatkowej
- Wybór najbardziej optymalnej formy prowadzenia działalności na 2022 r. – przegląd możliwych rozwiązań oraz obliczenia.
- Sankcje podatkowe dla pracodawców zatrudniających „na czarno”
- Sprzedaż składników majątku wycofanych z działalności.
- Ryczałt za używanie służbowych aut
- Nowe zasady amortyzacji w PIT
- Zmiany w zakresie amortyzacji budynków i lokalów mieszkalnych – 2023 r.
- Przychody z najmu i dzierżawy tylko na ryczałcie – 2023 r.
II. Zmiany w Polskim Ładzie dotyczące podatku CIT.
- Podatek „minimalny” CIT
- Ukryte dywidendy
- Rewolucyjne zmiany w podatku u źródła
- Zasady ustalania rezydencji podatkowej
- Nowy CIT „estoński”
- Spółki holdingowe
- Usunięcie art. 15e
- Cienka kapitalizacja (art. 15c)
- Odsetki od pożyczki na nabycie udziałów
III. Pozostałe zmiany istotne dla funkcjonowania przedsiębiorstw.
- Nowe limity płatności gotówkowych dla konsumentów i firm
- Przesyłanie ksiąg w formie elektronicznej od 2023 r.
- Nowe uprawnienia KAS i „nabycie sprawdzające”.
IV. Zmiany 2021 r. – podatek CIT
- Strategia podatkowa oraz sprawozdanie z realizacji strategii
- Ulga na złe długi w CIT i PIT
- Wybór orzecznictwa i interpretacji z zakresu CIT.
V. Planowane zmiany na rok 2022
- Grupa VAT
- Wybór opcji rezygnacji ze zwolnienia z VAT dla instytucji finansowych.
- Promowanie obrotu bezgotówkowego.
- KKS przy JPK;
VI. Zmiany VAT w 2021 r.
- Wprowadzenie pakietu „SLIM VAT 1”.
- Zmiany w zakresie raportowania JPK VAT
- Pakiet e-commerce
- Zmiany wynikające z pakietu „SLIM VAT 2”
- Krajowy System e-Faktur
"
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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(2147) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
W trakcie szkolenia przestawione zostaną przepisy Kodeksu spółek handlowych dotyczące spółki jawnej, w tym najnowsze wyjaśnienia, analizy czy komentarze. Prowadząca zapozna uczestników z konsekwencjami zakładania czy prowadzenia spraw i reprezentacji w spółce jawnej, w tym z prawnymi i podatkowymi skutkami wyboru tej formy prowadzenia działalności. Szkolenie będzie obejmowało równie porównanie przepisów o spółce jawnej z przepisami o innych spółkach osobowych i kapitałowych w celu podjęcia świadomej decyzji o wyborze optymalnej formy prowadzenia działalności gospodarczej. Szkolenie uwzględnia zmiany przepisó prawa wprowadzone w 2022 roku (w tym w zakresie składki zdrowotnej).
PROGRAM
1. Istota spółki jawnej
2. Zakładanie spółki jawnej
1) sposoby zakładania spółki jawnej
2) rodzaje wkładów wnoszonych do spółki jawnej i skutki podatkowe z tym związane
3) najważniejsze postanowienia umowyspółki jawnej
3. Prowadzenie spraw i reprezentacja spółki jawnej
4. Prawa i obowiązki wspólników, podejmowanie uchwał
5. Zmiana umowy spółki jawnej
6. Rozwiązanie i likwidacja spółki jawnej
7. Skutki podatkowe i ZUS w procesie zakładania, prowadzenia i likwidacji spółki jawnej
"
["description"]=>
string(0) ""
["additional_info"]=>
string(766) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
4 godziny 40 minut
Certyfikat:
Tak
Materiały:
Tak
"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
W trakcie szkolenia przestawione zostaną przepisy Kodeksu spółek handlowych dotyczące spółki jawnej, w tym najnowsze wyjaśnienia, analizy czy komentarze. Prowadząca zapozna uczestników z konsekwencjami zakładania czy prowadzenia spraw i reprezentacji w spółce jawnej, w tym z prawnymi i podatkowymi skutkami wyboru tej formy prowadzenia działalności. Szkolenie będzie obejmowało równie porównanie przepisów o spółce jawnej z przepisami o innych spółkach osobowych i kapitałowych w celu podjęcia świadomej decyzji o wyborze optymalnej formy prowadzenia działalności gospodarczej. Szkolenie uwzględnia zmiany przepisó prawa wprowadzone w 2022 roku (w tym w zakresie składki zdrowotnej).
PROGRAM
1. Istota spółki jawnej
2. Zakładanie spółki jawnej
1) sposoby zakładania spółki jawnej
2) rodzaje wkładów wnoszonych do spółki jawnej i skutki podatkowe z tym związane
3) najważniejsze postanowienia umowyspółki jawnej
3. Prowadzenie spraw i reprezentacja spółki jawnej
4. Prawa i obowiązki wspólników, podejmowanie uchwał
5. Zmiana umowy spółki jawnej
6. Rozwiązanie i likwidacja spółki jawnej
7. Skutki podatkowe i ZUS w procesie zakładania, prowadzenia i likwidacji spółki jawnej
"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
4 godziny 40 minut
Certyfikat:
Tak
Materiały:
Tak
"
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"
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"
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CEL SZKOLENIA
Celem szkolenia jest przekrojowe przedstawienie zagadnień dotyczących opodatkowania VAT w branży wynajmu nieruchomości.
Podczas szkolenia w szczególności poruszone zostaną kwestie związane z praktycznymi aspektami rozliczeń pomiędzy wynajmującym a najemcami. Dodatkowo, omówione zostaną zasady opodatkowania VAT w przypadku nabycia oraz sprzedaży nieruchomości komercyjnych.
PROGRAM
1. Nabycie nieruchomości komercyjnej a VAT
a. Zasady opodatkowania VAT dostawy nieruchomości
b. Nabycie nieruchomości a nabycie zorganizowanej części przedsiębiorstwa
c. Rola due dilligence podatkowego w przypadku nabycia nieruchomości.
2. Obowiązek podatkowy w VAT
a. Moment powstania obowiązku dla najmu
b. Zaliczki a najem
c. Rozliczenie Service Charge a VAT
3. Korekty faktur VAT
a. Rozliczenie korekt faktur VAT w ramach Slim VAT
b. Korekty roczne Service Charge
c. Korekty kosztów bezpośrednich (energia elektryczna, cieplna itp.)
4. Miejsce opodatkowania, podstawa opodatkowania, usługi kompleksowe
a. Usługi związane z nieruchomością
b. Podstawa opodatkowania
c. Usługi kompleksowe – wątpliwości interpretacyjne
5. Transakcje niestandardowe
a. Rozliczenie zachęt dla najemców
b. Fit-outy a usługi podwykonawców
c. Zwrot powierzchni właścicielowi a nakłady najemcy
d. Transakcje na udziałach spółek nieruchomościowych
6. Sprzedaż nieruchomości a VAT
a. Możliwość rezygnacji ze zwolnienia z podatku
b. Transakcje zwolnione a korekta podatku naliczonego
c. Rozliczenie opłat eksploatacyjnych pomiędzy sprzedawcą a nabywcą.
"
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string(0) ""
["additional_info"]=>
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Cena bez abonamentu:
199 PLN
Czas trwania:
4 godziny 35 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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CEL SZKOLENIA
Celem szkolenia jest przekrojowe przedstawienie zagadnień dotyczących opodatkowania VAT w branży wynajmu nieruchomości.
Podczas szkolenia w szczególności poruszone zostaną kwestie związane z praktycznymi aspektami rozliczeń pomiędzy wynajmującym a najemcami. Dodatkowo, omówione zostaną zasady opodatkowania VAT w przypadku nabycia oraz sprzedaży nieruchomości komercyjnych.
PROGRAM
1. Nabycie nieruchomości komercyjnej a VAT
a. Zasady opodatkowania VAT dostawy nieruchomości
b. Nabycie nieruchomości a nabycie zorganizowanej części przedsiębiorstwa
c. Rola due dilligence podatkowego w przypadku nabycia nieruchomości.
2. Obowiązek podatkowy w VAT
a. Moment powstania obowiązku dla najmu
b. Zaliczki a najem
c. Rozliczenie Service Charge a VAT
3. Korekty faktur VAT
a. Rozliczenie korekt faktur VAT w ramach Slim VAT
b. Korekty roczne Service Charge
c. Korekty kosztów bezpośrednich (energia elektryczna, cieplna itp.)
4. Miejsce opodatkowania, podstawa opodatkowania, usługi kompleksowe
a. Usługi związane z nieruchomością
b. Podstawa opodatkowania
c. Usługi kompleksowe – wątpliwości interpretacyjne
5. Transakcje niestandardowe
a. Rozliczenie zachęt dla najemców
b. Fit-outy a usługi podwykonawców
c. Zwrot powierzchni właścicielowi a nakłady najemcy
d. Transakcje na udziałach spółek nieruchomościowych
6. Sprzedaż nieruchomości a VAT
a. Możliwość rezygnacji ze zwolnienia z podatku
b. Transakcje zwolnione a korekta podatku naliczonego
c. Rozliczenie opłat eksploatacyjnych pomiędzy sprzedawcą a nabywcą.
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
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Certyfikat:
TAK
Materiały:
Tak
"
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"
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["content"]=>
string(1466) "
CEL SZKOLENIA
Celem szkolenia jest pokazanie w praktyce zasad ewidencjonowania przychodów i kosztów w przypadku prowadzenia ewidencji kosztów w rożnych układach ewidencyjnych. W trakcie szkolenia rozwiązane zostaną przykłady z księgowaniami, w których zostaną pokazane konsekwencje różnych wyborów w zakresie ujmowania i wycen.
PROGRAM
CZĘŚĆ 1
1.Ewidencjują kosztów w układzie rodzajowym i kalkulacyjnym w firmie handlowo- usługowej
2.Ewidencjują kosztów w układzie rodzajowym i kalkulacyjnym w firmie produkcyjnej – ustalenie wyniku finansowego w wariancie kalkulacyjnym
3.Ewidencjują kosztów w układzie rodzajowym i kalkulacyjnym w firmie produkcyjnej – – ustalenie wyniku finansowego w wariancie porównawczym
CZĘŚĆ 2
4. Ewidencjują kosztów w układzie rodzajowym i kalkulacyjnym w firmie produkcyjnej cd
5. Istota zmiany stanu produktów
6. Ewidencjują kosztów w układzie rodzajowym w firmie produkcyjnej
CZĘŚĆ 3
7. Rozliczanie kosztów w czasie – konsekwencje dla wyniku finansowego różnych rozwiązań ewidencyjnych
8. Uproszczenia w ewidencjonowaniu zapasów – – konsekwencje dla wyniku finansowego
"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
4 godziny 35 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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CEL SZKOLENIA
Celem szkolenia jest pokazanie w praktyce zasad ewidencjonowania przychodów i kosztów w przypadku prowadzenia ewidencji kosztów w rożnych układach ewidencyjnych. W trakcie szkolenia rozwiązane zostaną przykłady z księgowaniami, w których zostaną pokazane konsekwencje różnych wyborów w zakresie ujmowania i wycen.
PROGRAM
CZĘŚĆ 1
1.Ewidencjują kosztów w układzie rodzajowym i kalkulacyjnym w firmie handlowo- usługowej
2.Ewidencjują kosztów w układzie rodzajowym i kalkulacyjnym w firmie produkcyjnej – ustalenie wyniku finansowego w wariancie kalkulacyjnym
3.Ewidencjują kosztów w układzie rodzajowym i kalkulacyjnym w firmie produkcyjnej – – ustalenie wyniku finansowego w wariancie porównawczym
CZĘŚĆ 2
4. Ewidencjują kosztów w układzie rodzajowym i kalkulacyjnym w firmie produkcyjnej cd
5. Istota zmiany stanu produktów
6. Ewidencjują kosztów w układzie rodzajowym w firmie produkcyjnej
CZĘŚĆ 3
7. Rozliczanie kosztów w czasie – konsekwencje dla wyniku finansowego różnych rozwiązań ewidencyjnych
8. Uproszczenia w ewidencjonowaniu zapasów – – konsekwencje dla wyniku finansowego
"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
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Certyfikat:
Tak
Materiały:
Tak
"
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array(3) {
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int(15)
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array(0) {
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array(12) {
["type"]=>
string(33) "SCTeam\Products\Enums\ProductType"
["promotional_price_starts_at"]=>
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string(8) "datetime"
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array(0) {
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array(0) {
}
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NULL
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array(3) {
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string(9) "image_url"
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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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["observables":protected]=>
array(3) {
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string(16) "createdWithMetas"
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NULL
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string(2) "id"
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NULL
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array(1) {
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object(SCTeam\Products\Models\ProductTranslation)#2936 (30) {
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string(5) "pgsql"
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string(20) "product_translations"
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string(2) "id"
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bool(true)
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int(497)
["product_id"]=>
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["name"]=>
string(53) "Polski Ład przegląd zmian i problemów praktycznych"
["content"]=>
string(3823) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przekrojowe omówienie zmian wprowadzonych w Polskim Ładzie. Z perspektywy podatków PIT, CIT oraz VAT. Podczas szkolenia omówione zostaną najważniejsze aspekty praktyczne związane z nowymi przepisami oraz kluczowe problemy, które napotykają podatnicy i płatnicy w 2022 r.
PROGRAM
I. Zmiany w Polskim Ładzie dotyczące podatku PIT.
1. Nowe zasady obliczania składki zdrowotnej przy różnych formach zatrudnienia i prowadzenia działalności.
2. Kwota wolna od podatku – problemy z PIT-2
3. Podwyższenie drugiego progu podatkowego.
4. Ulga dla klasy średniej – na czym właściwie stoimy?
5. Wspólne opodatkowanie małżonków i samotnych rodziców
6. Nowe ulgi dla dużych rodzin i seniorów.
7. Ryczałt od przychodów ewidencjonowanych – zmiany 2022 r.
8. „Likwidacja” karty podatkowej
9. Wybór najbardziej optymalnej formy prowadzenia działalności na 2022 r. – przegląd możliwych rozwiązań oraz obliczenia.
10. Sankcje podatkowe dla pracodawców zatrudniających „na czarno”
11. Sprzedaż składników majątku wycofanych z działalności.
12. Ryczałt za używanie służbowych aut
13. Nowe zasady amortyzacji w PIT
14. Zmiany w zakresie amortyzacji budynków i lokalów mieszkalnych – 2023 r.
15. Przychody z najmu i dzierżawy tylko na ryczałcie – 2023 r.
II. Zmiany w Polskim Ładzie dotyczące podatku CIT.
1. Podatek „minimalny” CIT
2. Ukryte dywidendy
3. Rewolucyjne zmiany w podatku u źródła
4. Zasady ustalania rezydencji podatkowej
5. Nowy CIT „estoński”
6. Spółki holdingowe
7. Usunięcie art. 15e
8. Cienka kapitalizacja (art. 15c)
9. Odsetki od pożyczki na nabycie udziałów
10. Przerzucone dochody
III. Pozostałe zmiany istotne dla funkcjonowania przedsiębiorstw.
1. Nowe limity płatności gotówkowych dla konsumentów i firm
2. Przesyłanie ksiąg w formie elektronicznej od 2023 r.
3. Nowe uprawnienia KAS i „nabycie sprawdzające”.
IV. Ceny transferowe.
1. Zmiany w cenach transferowych
2. Należyta staranność w cenach transferowych świetle nowych przepisów oraz projektu objaśnień dotyczącego transakcji „rajowych”.
V. Nowe ulgi podatkowe od 2022 r. w CIT i PIT
1. Ulga B+R i IP BOX – korzystne zmiany i możliwość łączenia ulg.
2. Ulga dla innowacyjnych pracowników
3. Ulga na prototypy
4. Ulga na ekspansję produktową
5. Ulga na robotyzację
6. Ulga na powrót
VI. Zmiany w Polskim Ładzie dotyczące VAT.
1. Grupa VAT
2. Wybór opcji rezygnacji ze zwolnienia z VAT dla instytucji finansowych.
3. Promowanie obrotu bezgotówkowego.
4. KKS przy JPK;
VII. Krajowy System e-Faktur
"
["description"]=>
string(0) ""
["additional_info"]=>
string(765) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
4 godziny 0 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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["locale"]=>
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["name"]=>
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["content"]=>
string(3823) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przekrojowe omówienie zmian wprowadzonych w Polskim Ładzie. Z perspektywy podatków PIT, CIT oraz VAT. Podczas szkolenia omówione zostaną najważniejsze aspekty praktyczne związane z nowymi przepisami oraz kluczowe problemy, które napotykają podatnicy i płatnicy w 2022 r.
PROGRAM
I. Zmiany w Polskim Ładzie dotyczące podatku PIT.
1. Nowe zasady obliczania składki zdrowotnej przy różnych formach zatrudnienia i prowadzenia działalności.
2. Kwota wolna od podatku – problemy z PIT-2
3. Podwyższenie drugiego progu podatkowego.
4. Ulga dla klasy średniej – na czym właściwie stoimy?
5. Wspólne opodatkowanie małżonków i samotnych rodziców
6. Nowe ulgi dla dużych rodzin i seniorów.
7. Ryczałt od przychodów ewidencjonowanych – zmiany 2022 r.
8. „Likwidacja” karty podatkowej
9. Wybór najbardziej optymalnej formy prowadzenia działalności na 2022 r. – przegląd możliwych rozwiązań oraz obliczenia.
10. Sankcje podatkowe dla pracodawców zatrudniających „na czarno”
11. Sprzedaż składników majątku wycofanych z działalności.
12. Ryczałt za używanie służbowych aut
13. Nowe zasady amortyzacji w PIT
14. Zmiany w zakresie amortyzacji budynków i lokalów mieszkalnych – 2023 r.
15. Przychody z najmu i dzierżawy tylko na ryczałcie – 2023 r.
II. Zmiany w Polskim Ładzie dotyczące podatku CIT.
1. Podatek „minimalny” CIT
2. Ukryte dywidendy
3. Rewolucyjne zmiany w podatku u źródła
4. Zasady ustalania rezydencji podatkowej
5. Nowy CIT „estoński”
6. Spółki holdingowe
7. Usunięcie art. 15e
8. Cienka kapitalizacja (art. 15c)
9. Odsetki od pożyczki na nabycie udziałów
10. Przerzucone dochody
III. Pozostałe zmiany istotne dla funkcjonowania przedsiębiorstw.
1. Nowe limity płatności gotówkowych dla konsumentów i firm
2. Przesyłanie ksiąg w formie elektronicznej od 2023 r.
3. Nowe uprawnienia KAS i „nabycie sprawdzające”.
IV. Ceny transferowe.
1. Zmiany w cenach transferowych
2. Należyta staranność w cenach transferowych świetle nowych przepisów oraz projektu objaśnień dotyczącego transakcji „rajowych”.
V. Nowe ulgi podatkowe od 2022 r. w CIT i PIT
1. Ulga B+R i IP BOX – korzystne zmiany i możliwość łączenia ulg.
2. Ulga dla innowacyjnych pracowników
3. Ulga na prototypy
4. Ulga na ekspansję produktową
5. Ulga na robotyzację
6. Ulga na powrót
VI. Zmiany w Polskim Ładzie dotyczące VAT.
1. Grupa VAT
2. Wybór opcji rezygnacji ze zwolnienia z VAT dla instytucji finansowych.
3. Promowanie obrotu bezgotówkowego.
4. KKS przy JPK;
VII. Krajowy System e-Faktur
"
["description"]=>
string(0) ""
["additional_info"]=>
string(765) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
4 godziny 0 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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}
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}
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}
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}
["__metaData":protected]=>
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}
["revisionPresenter":protected]=>
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["sortable":protected]=>
array(7) {
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string(2) "id"
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[2]=>
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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"
}
[7]=>
object(App\Models\Product)#3231 (46) {
["connection":protected]=>
string(5) "pgsql"
["table":protected]=>
string(8) "products"
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string(2) "id"
["keyType":protected]=>
string(3) "int"
["incrementing"]=>
bool(true)
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array(3) {
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string(10) "categories"
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string(4) "tags"
[2]=>
string(10) "attributes"
}
["withCount":protected]=>
array(0) {
}
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["perPage":protected]=>
int(15)
["exists"]=>
bool(true)
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bool(false)
["escapeWhenCastingToString":protected]=>
bool(false)
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array(30) {
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int(486)
["slug"]=>
string(33) "vat-miedzynarodowy-obrot-towarowy"
["price"]=>
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["tax_id"]=>
int(1)
["type"]=>
int(3)
["deleted_at"]=>
NULL
["created_at"]=>
string(19) "2023-04-21 17:36:52"
["updated_at"]=>
string(19) "2023-04-25 16:57:08"
["subscription_id"]=>
NULL
["room_id"]=>
NULL
["promotional_price"]=>
NULL
["promotional_price_starts_at"]=>
NULL
["promotional_price_ends_at"]=>
NULL
["starts_at"]=>
NULL
["related_product_ids"]=>
NULL
["date_of_publish"]=>
string(19) "2023-04-25 16:54:00"
["is_visible"]=>
bool(true)
["finish_at"]=>
NULL
["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"]=>
bool(false)
["mobile_app_only"]=>
bool(false)
["archived_at"]=>
NULL
["visibility"]=>
string(4) "shop"
}
["original":protected]=>
array(30) {
["id"]=>
int(486)
["slug"]=>
string(33) "vat-miedzynarodowy-obrot-towarowy"
["price"]=>
string(3) "199"
["tax_id"]=>
int(1)
["type"]=>
int(3)
["deleted_at"]=>
NULL
["created_at"]=>
string(19) "2023-04-21 17:36:52"
["updated_at"]=>
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["subscription_id"]=>
NULL
["room_id"]=>
NULL
["promotional_price"]=>
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NULL
["promotional_price_ends_at"]=>
NULL
["starts_at"]=>
NULL
["related_product_ids"]=>
NULL
["date_of_publish"]=>
string(19) "2023-04-25 16:54:00"
["is_visible"]=>
bool(true)
["finish_at"]=>
NULL
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NULL
["workshop_days"]=>
NULL
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string(1) "0"
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NULL
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NULL
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NULL
["statute"]=>
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["mobile_app_only"]=>
bool(false)
["archived_at"]=>
NULL
["visibility"]=>
string(4) "shop"
}
["changes":protected]=>
array(0) {
}
["casts":protected]=>
array(12) {
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string(33) "SCTeam\Products\Enums\ProductType"
["promotional_price_starts_at"]=>
string(8) "datetime"
["promotional_price_ends_at"]=>
string(8) "datetime"
["starts_at"]=>
string(8) "datetime"
["finish_at"]=>
string(8) "datetime"
["related_product_ids"]=>
string(5) "array"
["date_of_publish"]=>
string(8) "datetime"
["published_to"]=>
string(8) "datetime"
["workshop_days"]=>
string(5) "array"
["mobile_app_only"]=>
string(7) "boolean"
["archived_at"]=>
string(8) "datetime"
["deleted_at"]=>
string(8) "datetime"
}
["classCastCache":protected]=>
array(0) {
}
["attributeCastCache":protected]=>
array(0) {
}
["dates":protected]=>
array(0) {
}
["dateFormat":protected]=>
NULL
["appends":protected]=>
array(3) {
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string(9) "image_url"
[1]=>
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string(12) "legal_status"
}
["dispatchesEvents":protected]=>
array(0) {
}
["observables":protected]=>
array(3) {
[0]=>
string(16) "createdWithMetas"
[1]=>
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[2]=>
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}
["relations":protected]=>
array(5) {
["categories"]=>
object(Illuminate\Database\Eloquent\Collection)#3219 (2) {
["items":protected]=>
array(1) {
[0]=>
object(SCTeam\Products\Models\ProductCategory)#3181 (34) {
["connection":protected]=>
string(5) "pgsql"
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string(2) "id"
["keyType":protected]=>
string(3) "int"
["incrementing"]=>
bool(true)
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array(1) {
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string(5) "array"
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string(7) "boolean"
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string(8) "datetime"
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string(8) "datetime"
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array(0) {
}
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array(0) {
}
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array(0) {
}
["dateFormat":protected]=>
NULL
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array(3) {
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string(9) "image_url"
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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"
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}
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array(0) {
}
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}
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string(2) "id"
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["revisionPresenter":protected]=>
string(44) "SCTeam\Products\Presenters\Revisions\Product"
["sortable":protected]=>
array(7) {
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string(2) "id"
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string(4) "slug"
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string(15) "date_of_publish"
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string(32) "clickMeetingConference.starts_at"
}
["metaTable":protected]=>
string(13) "products_meta"
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bool(false)
["defaultLocale":protected]=>
NULL
["mediaConversions"]=>
array(0) {
}
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array(0) {
}
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bool(false)
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array(0) {
}
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array(0) {
}
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string(41) "SCTeam\Products\Models\ProductTranslation"
}
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string(10) "product_id"
["relatedKey":protected]=>
string(9) "author_id"
}
}
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array(0) {
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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) {
}
["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(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) {
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string(2) "id"
[1]=>
string(10) "first_name"
[2]=>
string(9) "last_name"
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string(5) "email"
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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
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NULL
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bool(false)
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bool(false)
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bool(false)
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array(0) {
}
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array(0) {
}
["deletePreservingMedia":protected]=>
bool(false)
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array(0) {
}
}
}
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bool(false)
}
["translations"]=>
object(Illuminate\Database\Eloquent\Collection)#2991 (2) {
["items":protected]=>
array(1) {
[0]=>
object(SCTeam\Products\Models\ProductTranslation)#2937 (30) {
["connection":protected]=>
string(5) "pgsql"
["table":protected]=>
string(20) "product_translations"
["primaryKey":protected]=>
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(false)
["perPage":protected]=>
int(15)
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bool(true)
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bool(false)
["escapeWhenCastingToString":protected]=>
bool(false)
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array(7) {
["id"]=>
int(486)
["product_id"]=>
int(486)
["locale"]=>
string(2) "pl"
["name"]=>
string(35) "VAT międzynarodowy obrót towarowy"
["content"]=>
string(3844) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest kompleksowe przedstawienie zagadnień dotyczących opodatkowania VAT transakcji międzynarodowych (zarówno wewnątrzunijnych, jak i realizowanych z krajami trzecimi).
W szczególności omówione zostaną zagadnienia dotyczące:
1. Wewnątrzwspólnotowej dostawy oraz nabycia towarów;
2. Eksportu i importu towarów;
3. Kwestie dotyczące prawidłowego dokumentowania transakcji;
4. Obowiązki związane z raportowaniem JPK.
Szkolenie obejmuje również przedstawienie tez wynikających z najnowszych orzeczeń TSUE w zakresie omawianych zagadnień, jak równie orzecznictwa sądów krajowych i interpretacji Dyrektora KIS.
Grupa docelowa: dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu.
PROGRAM
1. Informacje ogólne
- Zasada terytorialności VAT
- Miejsce świadczenia (opodatkowania)
- Podatnik faktyczny, podatnik formalny i podmiot odpowiedzialny za rozliczenie podatku
2. Wewnątrzwspólnotowa dostawa towarów
- Definicja transakcji WDT
- Warunki formalne do zastosowania stawki 0%
- Dowody potwierdzające wywóz towarów do innego kraju UE
- Nietransakcyjne przesunięcie własnych towarów
- Podstawa opodatkowania i moment powstania obowiązku podatkowego
3. Wewnątrzwspólnotowe nabycie towarów
- Transakcje WNT – ryzyko dla transakcji „krajowych”
- Podstawa opodatkowania i obowiązek podatkowy WNT
- Rozliczenie VAT należnego i naliczonego – kwestia zgodności z regulacjami UE
- Przesunięcie nietransakcyjne własnych towarów
4. Rozwiązania szczególne
- Transakcje trójstronne uproszczone
- Warunki zastosowania uproszczenia.
- Fakturowanie i rozliczenie WTT w raportowaniu JPK.
- Ryzyka związane z transakcjami WTT
5. Call-off stock
- Zasady rozliczania magazynu typu call-off.
- Obowiązki ewidencyjne.
- Raportowanie VAT
6. Opodatkowanie dostawy z montażem
- Definicja dostawy z montażem.
- Moment powstania obowiązku podatkowego.
- Raportowanie VAT.
- Ryzyka reklasyfikacji transakcji.
7. Eksport towarów
- Eksport bezpośredni i pośredni.
- Podstawa opodatkowania oraz moment powstania obowiązku podatkowego.
- Dokumenty umożliwiające zastosowanie stawki 0%.
8. Import towarów
- Definicja importu towarów.
- Podstawa opodatkowania i moment powstania obowiązku podatkowego.
- Rozliczenie standardowe i uproszczone importu.
9. Transakcje łańcuchowe
- Istota problemu – orzecznictwo TSUE
- Rola zasad INCOTERMS
- Uproszczenie wynikające z quick-fixes
"
["description"]=>
string(0) ""
["additional_info"]=>
string(766) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
4 godziny 30 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
["original":protected]=>
array(7) {
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["name"]=>
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["content"]=>
string(3844) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest kompleksowe przedstawienie zagadnień dotyczących opodatkowania VAT transakcji międzynarodowych (zarówno wewnątrzunijnych, jak i realizowanych z krajami trzecimi).
W szczególności omówione zostaną zagadnienia dotyczące:
1. Wewnątrzwspólnotowej dostawy oraz nabycia towarów;
2. Eksportu i importu towarów;
3. Kwestie dotyczące prawidłowego dokumentowania transakcji;
4. Obowiązki związane z raportowaniem JPK.
Szkolenie obejmuje również przedstawienie tez wynikających z najnowszych orzeczeń TSUE w zakresie omawianych zagadnień, jak równie orzecznictwa sądów krajowych i interpretacji Dyrektora KIS.
Grupa docelowa: dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu.
PROGRAM
1. Informacje ogólne
- Zasada terytorialności VAT
- Miejsce świadczenia (opodatkowania)
- Podatnik faktyczny, podatnik formalny i podmiot odpowiedzialny za rozliczenie podatku
2. Wewnątrzwspólnotowa dostawa towarów
- Definicja transakcji WDT
- Warunki formalne do zastosowania stawki 0%
- Dowody potwierdzające wywóz towarów do innego kraju UE
- Nietransakcyjne przesunięcie własnych towarów
- Podstawa opodatkowania i moment powstania obowiązku podatkowego
3. Wewnątrzwspólnotowe nabycie towarów
- Transakcje WNT – ryzyko dla transakcji „krajowych”
- Podstawa opodatkowania i obowiązek podatkowy WNT
- Rozliczenie VAT należnego i naliczonego – kwestia zgodności z regulacjami UE
- Przesunięcie nietransakcyjne własnych towarów
4. Rozwiązania szczególne
- Transakcje trójstronne uproszczone
- Warunki zastosowania uproszczenia.
- Fakturowanie i rozliczenie WTT w raportowaniu JPK.
- Ryzyka związane z transakcjami WTT
5. Call-off stock
- Zasady rozliczania magazynu typu call-off.
- Obowiązki ewidencyjne.
- Raportowanie VAT
6. Opodatkowanie dostawy z montażem
- Definicja dostawy z montażem.
- Moment powstania obowiązku podatkowego.
- Raportowanie VAT.
- Ryzyka reklasyfikacji transakcji.
7. Eksport towarów
- Eksport bezpośredni i pośredni.
- Podstawa opodatkowania oraz moment powstania obowiązku podatkowego.
- Dokumenty umożliwiające zastosowanie stawki 0%.
8. Import towarów
- Definicja importu towarów.
- Podstawa opodatkowania i moment powstania obowiązku podatkowego.
- Rozliczenie standardowe i uproszczone importu.
9. Transakcje łańcuchowe
- Istota problemu – orzecznictwo TSUE
- Rola zasad INCOTERMS
- Uproszczenie wynikające z quick-fixes
"
["description"]=>
string(0) ""
["additional_info"]=>
string(766) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
4 godziny 30 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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}
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}
["__metaData":protected]=>
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}
["revisionPresenter":protected]=>
string(44) "SCTeam\Products\Presenters\Revisions\Product"
["sortable":protected]=>
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string(4) "type"
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[6]=>
string(32) "clickMeetingConference.starts_at"
}
["metaTable":protected]=>
string(13) "products_meta"
["forceDeleting":protected]=>
bool(false)
["defaultLocale":protected]=>
NULL
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array(0) {
}
["mediaCollections"]=>
array(0) {
}
["deletePreservingMedia":protected]=>
bool(false)
["unAttachedMediaLibraryItems":protected]=>
array(0) {
}
["scoutMetadata":protected]=>
array(0) {
}
["translationModel"]=>
string(41) "SCTeam\Products\Models\ProductTranslation"
}
[8]=>
object(App\Models\Product)#3230 (46) {
["connection":protected]=>
string(5) "pgsql"
["table":protected]=>
string(8) "products"
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string(2) "id"
["keyType":protected]=>
string(3) "int"
["incrementing"]=>
bool(true)
["with":protected]=>
array(3) {
[0]=>
string(10) "categories"
[1]=>
string(4) "tags"
[2]=>
string(10) "attributes"
}
["withCount":protected]=>
array(0) {
}
["preventsLazyLoading"]=>
bool(false)
["perPage":protected]=>
int(15)
["exists"]=>
bool(true)
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bool(false)
["escapeWhenCastingToString":protected]=>
bool(false)
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array(30) {
["id"]=>
int(478)
["slug"]=>
string(86) "zmiany-w-ksiegach-rachunkowych-nowe-wymogi-prawa-i-aktualizacja-polityki-rachunkowosci"
["price"]=>
string(3) "199"
["tax_id"]=>
int(1)
["type"]=>
int(3)
["deleted_at"]=>
NULL
["created_at"]=>
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["updated_at"]=>
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["subscription_id"]=>
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["room_id"]=>
NULL
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NULL
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NULL
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["date_of_publish"]=>
string(19) "2023-04-25 16:55:00"
["is_visible"]=>
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NULL
["limit_of_participants"]=>
NULL
["workshop_days"]=>
NULL
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NULL
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["external_link"]=>
NULL
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int(0)
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bool(false)
["mobile_app_only"]=>
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["archived_at"]=>
NULL
["visibility"]=>
string(4) "shop"
}
["original":protected]=>
array(30) {
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int(478)
["slug"]=>
string(86) "zmiany-w-ksiegach-rachunkowych-nowe-wymogi-prawa-i-aktualizacja-polityki-rachunkowosci"
["price"]=>
string(3) "199"
["tax_id"]=>
int(1)
["type"]=>
int(3)
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["subscription_id"]=>
NULL
["room_id"]=>
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["starts_at"]=>
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["limit_of_participants"]=>
NULL
["workshop_days"]=>
NULL
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NULL
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NULL
["statute"]=>
int(0)
["require_admin_confirmation"]=>
bool(false)
["mobile_app_only"]=>
bool(false)
["archived_at"]=>
NULL
["visibility"]=>
string(4) "shop"
}
["changes":protected]=>
array(0) {
}
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array(12) {
["type"]=>
string(33) "SCTeam\Products\Enums\ProductType"
["promotional_price_starts_at"]=>
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string(8) "datetime"
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NULL
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array(3) {
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string(9) "image_url"
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["dispatchesEvents":protected]=>
array(0) {
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["relations":protected]=>
array(5) {
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array(1) {
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["escapeWhenCastingToString":protected]=>
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}
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["category_id"]=>
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["pivot_categorable_id"]=>
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["pivot_category_id"]=>
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}
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string(1929) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przedstawianie zmian, jakie wynikają z przepisów polskiego ładu dla zasad prowadzenia ksiąg rachunkowych w szczególności obszarów gdzie rozwiązania podatkowe wpływają na wartości przychodów i kosztów i odwrotnie. Omówione zostaną też zasady wprowadzania zmian do polityki rachunkowości.
PROGRAM
CZĘŚĆ 1
- Integracja rachunkowości i rozwiązań podatkowych w związku ze zmianami 2022 r.
-
- Amortyzacja księgowa jako podstawa amortyzacji podatkowej
- Zasady ustalania wartości początkowej środków trwałych
- Pojęcie istotności
CZĘŚĆ 2
- Polityka rachunkowości – jej elementy i zakres stosowania
- Zasady stosowania rozwiązań uproszczających prowadzenie ksiąg
CZĘŚĆ 3
- Zmiany polityki – jak je wprowadzić, jak udokumentować
- Przykłady zmian polityki rachunkowości i ich wpływu na sprawozdania
- Przegląd zmian prawa w rachunkowości na 2022 r
"
["description"]=>
string(0) ""
["additional_info"]=>
string(766) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
4 godziny 40 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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["content"]=>
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przedstawianie zmian, jakie wynikają z przepisów polskiego ładu dla zasad prowadzenia ksiąg rachunkowych w szczególności obszarów gdzie rozwiązania podatkowe wpływają na wartości przychodów i kosztów i odwrotnie. Omówione zostaną też zasady wprowadzania zmian do polityki rachunkowości.
PROGRAM
CZĘŚĆ 1
- Integracja rachunkowości i rozwiązań podatkowych w związku ze zmianami 2022 r.
-
- Amortyzacja księgowa jako podstawa amortyzacji podatkowej
- Zasady ustalania wartości początkowej środków trwałych
- Pojęcie istotności
CZĘŚĆ 2
- Polityka rachunkowości – jej elementy i zakres stosowania
- Zasady stosowania rozwiązań uproszczających prowadzenie ksiąg
CZĘŚĆ 3
- Zmiany polityki – jak je wprowadzić, jak udokumentować
- Przykłady zmian polityki rachunkowości i ich wpływu na sprawozdania
- Przegląd zmian prawa w rachunkowości na 2022 r
"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
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Certyfikat:
Tak
Materiały:
Tak
"
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["content"]=>
string(4672) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Szkolenie ma na celu przedstawienie problematyki cen transferowych od podstaw. Podczas szkolenia uczestnicy dowiedzą się jak określać obowiązki dokumentacyjne, jak identyfikować podmioty powiązane, jak określać limity transakcji oraz jak je grupować. Dodatkowo omówione zostaną praktyczne aspekty związane ze stosowaniem poszczególnych metod wyceny, w tym w szczególności które metody dedykowane są określonym rodzajom transakcji oraz jakie błędy są najczęściej popełnianie przy doborze metody. Szkolenie zostanie wzbogacone o praktyczne przykłady związane z weryfikacją obowiązków dokumentacyjnych oraz stosowaniem metod wyceny.
PROGRAM
1. Podstawowe pojęcia
a. Cena transferowa – (wynagrodzenie, wynik, finansowy lub wskaźnik finansowy)
b. Podmioty powiązane – ocena zdolności wpływania na podejmowanie kluczowych decyzji, jak ocenić powiązania
c. Transakcja kontrolowana – jakie zdarzenia podlegają pod obowiązek dokumentacyjny
2. Progi dokumentacyjne
a. Transakcje objęte obowiązkiem sporządzenia dokumentacji – zasady grupowania i określania limitów poszczególnych rodzajów transakcji.
b. Transakcje zwolnione z obowiązku sporządzania dokumentacji
c. Limity dla transakcji nietypowych (raje podatkowe, umowy spółki, umowy wspólnego przedsięwzięcia).
3. Dokumentacja lokalna (Local File) – elementy
4. Dokumentacja grupowa (Master File) – elementy
5. Terminy sporządzenia dokumentacji
6. Zasady ustalania ceny rynkowej
a. Analiza benchmarkingowa jako element dokumentacji local file
b. Analiza zgodności, a analiza danych porównawczych – kiedy podmioty mogą zrezygnować ze sporządzania analizy benchmarkingowej.
c. Pożyczki wewnątrzgrupowe i usługi o niskiej wartości dodanej bez obowiązku sporządzania analizy benchmarkingowej.
7. Stosowanie metod weryfikacji cen transferowych – informacje ogólne
a. Metoda porównywalnej ceny niekontrolowanej,
b. Metoda ceny odprzedaży,
c. Metoda koszt plus,
d. Metoda marży transakcyjnej netto,
e. Metoda podziału zysku,
f. Inne metody.
1. Hierarchia metod weryfikacji cen transferowych
a. wybór najbardziej odpowiedniej metody,
b. dokumentowanie procesu wyboru najbardziej odpowiedniej metody w dokumentacji cen transferowych.
2. Metody weryfikacji cen transferowych w przypadku braku obowiązku przygotowania dokumentacji cen transferowych
3. Czynniki, które należy wziąć pod uwagę przy wyborze najbardziej odpowiedniej metody do
weryfikacji rynkowego charakteru transakcji
4. Metoda PCN
a. Transakcje, w stosunku do których można zastosować metodę
b. Błędy przy stosowaniu metody
c. Praktyczne przykłady zastosowania
5. Metoda koszt plus
a. Transakcje, w stosunku do których można zastosować metodę
b. Błędy przy stosowaniu metody
c. Praktyczne przykłady zastosowania
6. Metoda marży transakcyjnej netto
a. Transakcje, w stosunku do których można zastosować metodę
b. Błędy przy stosowaniu metody
c. Praktyczne przykłady zastosowania
7. Metoda ceny odprzedaży
a. Transakcje, w stosunku do których można zastosować metodę
b. Błędy przy stosowaniu metody
c. Praktyczne przykłady zastosowania
8. Metoda podziału zysku
a. Transakcje, w stosunku do których można zastosować metodę
b. Błędy przy stosowaniu metody
c. Praktyczne przykłady zastosowania
8. Korekty cen transferowych, nowe warunki stosowania korekt
9. Dokumentowanie transakcji z rajami podatkowymi
10. Obowiązki sprawozdawcze
11. Sankcje
"
["description"]=>
string(0) ""
["additional_info"]=>
string(765) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
4 godziny 6 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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["name"]=>
string(100) "Ceny transferowe w praktyce – podstawy sporządzenia dokumentacji, metody kalkulacji wynagrodzenia"
["content"]=>
string(4672) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Szkolenie ma na celu przedstawienie problematyki cen transferowych od podstaw. Podczas szkolenia uczestnicy dowiedzą się jak określać obowiązki dokumentacyjne, jak identyfikować podmioty powiązane, jak określać limity transakcji oraz jak je grupować. Dodatkowo omówione zostaną praktyczne aspekty związane ze stosowaniem poszczególnych metod wyceny, w tym w szczególności które metody dedykowane są określonym rodzajom transakcji oraz jakie błędy są najczęściej popełnianie przy doborze metody. Szkolenie zostanie wzbogacone o praktyczne przykłady związane z weryfikacją obowiązków dokumentacyjnych oraz stosowaniem metod wyceny.
PROGRAM
1. Podstawowe pojęcia
a. Cena transferowa – (wynagrodzenie, wynik, finansowy lub wskaźnik finansowy)
b. Podmioty powiązane – ocena zdolności wpływania na podejmowanie kluczowych decyzji, jak ocenić powiązania
c. Transakcja kontrolowana – jakie zdarzenia podlegają pod obowiązek dokumentacyjny
2. Progi dokumentacyjne
a. Transakcje objęte obowiązkiem sporządzenia dokumentacji – zasady grupowania i określania limitów poszczególnych rodzajów transakcji.
b. Transakcje zwolnione z obowiązku sporządzania dokumentacji
c. Limity dla transakcji nietypowych (raje podatkowe, umowy spółki, umowy wspólnego przedsięwzięcia).
3. Dokumentacja lokalna (Local File) – elementy
4. Dokumentacja grupowa (Master File) – elementy
5. Terminy sporządzenia dokumentacji
6. Zasady ustalania ceny rynkowej
a. Analiza benchmarkingowa jako element dokumentacji local file
b. Analiza zgodności, a analiza danych porównawczych – kiedy podmioty mogą zrezygnować ze sporządzania analizy benchmarkingowej.
c. Pożyczki wewnątrzgrupowe i usługi o niskiej wartości dodanej bez obowiązku sporządzania analizy benchmarkingowej.
7. Stosowanie metod weryfikacji cen transferowych – informacje ogólne
a. Metoda porównywalnej ceny niekontrolowanej,
b. Metoda ceny odprzedaży,
c. Metoda koszt plus,
d. Metoda marży transakcyjnej netto,
e. Metoda podziału zysku,
f. Inne metody.
1. Hierarchia metod weryfikacji cen transferowych
a. wybór najbardziej odpowiedniej metody,
b. dokumentowanie procesu wyboru najbardziej odpowiedniej metody w dokumentacji cen transferowych.
2. Metody weryfikacji cen transferowych w przypadku braku obowiązku przygotowania dokumentacji cen transferowych
3. Czynniki, które należy wziąć pod uwagę przy wyborze najbardziej odpowiedniej metody do
weryfikacji rynkowego charakteru transakcji
4. Metoda PCN
a. Transakcje, w stosunku do których można zastosować metodę
b. Błędy przy stosowaniu metody
c. Praktyczne przykłady zastosowania
5. Metoda koszt plus
a. Transakcje, w stosunku do których można zastosować metodę
b. Błędy przy stosowaniu metody
c. Praktyczne przykłady zastosowania
6. Metoda marży transakcyjnej netto
a. Transakcje, w stosunku do których można zastosować metodę
b. Błędy przy stosowaniu metody
c. Praktyczne przykłady zastosowania
7. Metoda ceny odprzedaży
a. Transakcje, w stosunku do których można zastosować metodę
b. Błędy przy stosowaniu metody
c. Praktyczne przykłady zastosowania
8. Metoda podziału zysku
a. Transakcje, w stosunku do których można zastosować metodę
b. Błędy przy stosowaniu metody
c. Praktyczne przykłady zastosowania
8. Korekty cen transferowych, nowe warunki stosowania korekt
9. Dokumentowanie transakcji z rajami podatkowymi
10. Obowiązki sprawozdawcze
11. Sankcje
"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
4 godziny 6 minut
Certyfikat:
Tak
Materiały:
Tak
"
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string(2660) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest zdobycie i aktualizacja informacji na temat zmian podatkowych w podatku dochodowym od osób fizycznych w 2021/2022 r. Zapoznanie uczestników szkolenia z najnowszymi i najważniejszymi wyrokami, orzeczeniami i interpretacjami podatkowymi. Podczas szkolenia omówione zostaną także wybrane zagadnienia związane z rozliczaniem podatku dochodowego od osób fizycznych.
Po ukończeniu szkolenia uczestnik:
będzie posiadał aktualną i uporządkowaną wiedzę z zakresu podatku dochodowego od osób fizycznych z uwzględnieniem regulacji wprowadzonych „polskim ładem”
uzyska odpowiedź na nurtujące problemy.
Adresaci szkolenia:
Szkolenie adresowane jest do osób zatrudnionych w działach finansowych, kadrowych i księgowych, które chciałyby zaktualizować oraz uzupełnić swoją wiedzę z zakresu podatku dochodowego od osób fizycznych – ze szczególnym uwzględnieniem zmian w podatku dochodowym od osób fizycznych wynikających z „polskiego ładu”.
PROGRAM
CZĘŚĆ 1
- Likwidacja obliczenia od podatku składki zdrowotnej
- Nowa kwota wolna
- Ulga dla klasy średniej
- Podwyższenie kwoty granicznej skali podatkowej
- Rozporządzenie z 7 stycznia MF
CZĘŚĆ 2
- Nowe zwolnienia podatkowe w PIT od 2022 r.
- Ryczałt od przychodów ewidencjonowanych po zmianach
- Ulga dla młodych
- Danina solidaronościowa
- Ulga abolicyjna
CZĘŚĆ 3
- Przychody ze stosunku pracy
- Wybrane zwolnienia podatkowe w PIT
- Nieodpłatne świadczenia na podstawie wyroku TK
- Covid a podatek dochodowy od osób fizycznych
- Informacje PIT-11 w formie elektronicznej
"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
4 godziny 30 minut
Certyfikat:
Tak
Materiały:
Tak
"
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["content"]=>
string(2660) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest zdobycie i aktualizacja informacji na temat zmian podatkowych w podatku dochodowym od osób fizycznych w 2021/2022 r. Zapoznanie uczestników szkolenia z najnowszymi i najważniejszymi wyrokami, orzeczeniami i interpretacjami podatkowymi. Podczas szkolenia omówione zostaną także wybrane zagadnienia związane z rozliczaniem podatku dochodowego od osób fizycznych.
Po ukończeniu szkolenia uczestnik:
będzie posiadał aktualną i uporządkowaną wiedzę z zakresu podatku dochodowego od osób fizycznych z uwzględnieniem regulacji wprowadzonych „polskim ładem”
uzyska odpowiedź na nurtujące problemy.
Adresaci szkolenia:
Szkolenie adresowane jest do osób zatrudnionych w działach finansowych, kadrowych i księgowych, które chciałyby zaktualizować oraz uzupełnić swoją wiedzę z zakresu podatku dochodowego od osób fizycznych – ze szczególnym uwzględnieniem zmian w podatku dochodowym od osób fizycznych wynikających z „polskiego ładu”.
PROGRAM
CZĘŚĆ 1
- Likwidacja obliczenia od podatku składki zdrowotnej
- Nowa kwota wolna
- Ulga dla klasy średniej
- Podwyższenie kwoty granicznej skali podatkowej
- Rozporządzenie z 7 stycznia MF
CZĘŚĆ 2
- Nowe zwolnienia podatkowe w PIT od 2022 r.
- Ryczałt od przychodów ewidencjonowanych po zmianach
- Ulga dla młodych
- Danina solidaronościowa
- Ulga abolicyjna
CZĘŚĆ 3
- Przychody ze stosunku pracy
- Wybrane zwolnienia podatkowe w PIT
- Nieodpłatne świadczenia na podstawie wyroku TK
- Covid a podatek dochodowy od osób fizycznych
- Informacje PIT-11 w formie elektronicznej
"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
4 godziny 30 minut
Certyfikat:
Tak
Materiały:
Tak
"
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"
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"
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["content"]=>
string(3367) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przedstawienie ostatnich kluczowych zmian w CIT, które weszły w życie w od 1 stycznia 2022 r. w ramach tzw. Polskiego Ładu.
PROGRAM
I. Zmiany w Polskim Ładzie dotyczące podatku CIT.
1. Podatek „minimalny” CIT
2. Usunięcie art. 15e
3. Cienka kapitalizacja (art. 15c)
4. Odsetki od pożyczki na transakcje kapitałowe
5. Ukryte dywidendy
6. Rewolucyjne zmiany w podatku u źródła
7. Zasady ustalania rezydencji podatkowej
8. Nowy CIT „estoński”
9. Spółki holdingowe
10. Zmiany dotyczące podatkowych grup kapitałowych
11. Zmiany w cenach transferowych
12. Ograniczenie amortyzacji w spółkach nieruchomościowych
II. Pozostałe zmiany istotne dla funkcjonowania przedsiębiorstw.
1. Nowe limity płatności gotówkowych dla konsumentów i firm
2. Przesyłanie ksiąg w formie elektronicznej od 2023 r.
3. Sankcje podatkowe dla pracodawców zatrudniających „na czarno”
4. Sprzedaż składników majątku wycofanych z działalności
5. Nowe zasady amortyzacji w PIT
6. Zmiany w zakresie amortyzacji budynków i lokalów mieszkalnych
7. Przychody z najmu i dzierżawy tylko na ryczałcie
8. Ryczałt za używanie służbowych aut
III. Nowe ulgi podatkowe od 2022 r. w CIT i PIT
1. Ulga B+R i IP BOX – korzystne zmiany i możliwość łączenia ulg.
2. Ulga dla innowacyjnych pracowników
3. Ulga na prototyp
4. Ulga na wprowadzenie do obrotu nowego produktu
5. Ulga na ekspansję produktową
6. Ulga na robotyzację
7. Ulga na wspieranie sportu, kultury i edukacji
8. Ulga IPO
9. Ulga konsolidacyjna
IV. CIT Estoński – zasady stosowania, szczegółowe omówienie regulacji, zmiany na rok 2022
1. Podmioty uprawnione do ryczałtu – jakie warunki musi spełnić spółka i wspólnicy
2. Podstawowe obowiązki i zasady w modelu estońskim
3. Kiedy zapłacimy podatek w modelu estońskim? Przedmiot i podstawa opodatkowania – przykłady praktyczne
4. Stawki podatkowe w modelu estońskim i odliczenia u wspólnika – przykłady obliczenia efektywnej stawki opodatkowania
5. Terminy zapłaty podatku oraz obowiązki sprawozdawcze (deklaracja podatkowa)
V. Zmiany 2021 r. a obowiązki w 2022 r.
1. Należyta staranność w cenach transferowych świetle nowych przepisów oraz projektu objaśnień
2. Rozliczenie faktoringu na gruncie interpretacji ogólnej MF
"
["description"]=>
string(0) ""
["additional_info"]=>
string(766) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
3 godziny 55 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
["original":protected]=>
array(7) {
["id"]=>
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["product_id"]=>
int(482)
["locale"]=>
string(2) "pl"
["name"]=>
string(8) "CIT 2022"
["content"]=>
string(3367) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przedstawienie ostatnich kluczowych zmian w CIT, które weszły w życie w od 1 stycznia 2022 r. w ramach tzw. Polskiego Ładu.
PROGRAM
I. Zmiany w Polskim Ładzie dotyczące podatku CIT.
1. Podatek „minimalny” CIT
2. Usunięcie art. 15e
3. Cienka kapitalizacja (art. 15c)
4. Odsetki od pożyczki na transakcje kapitałowe
5. Ukryte dywidendy
6. Rewolucyjne zmiany w podatku u źródła
7. Zasady ustalania rezydencji podatkowej
8. Nowy CIT „estoński”
9. Spółki holdingowe
10. Zmiany dotyczące podatkowych grup kapitałowych
11. Zmiany w cenach transferowych
12. Ograniczenie amortyzacji w spółkach nieruchomościowych
II. Pozostałe zmiany istotne dla funkcjonowania przedsiębiorstw.
1. Nowe limity płatności gotówkowych dla konsumentów i firm
2. Przesyłanie ksiąg w formie elektronicznej od 2023 r.
3. Sankcje podatkowe dla pracodawców zatrudniających „na czarno”
4. Sprzedaż składników majątku wycofanych z działalności
5. Nowe zasady amortyzacji w PIT
6. Zmiany w zakresie amortyzacji budynków i lokalów mieszkalnych
7. Przychody z najmu i dzierżawy tylko na ryczałcie
8. Ryczałt za używanie służbowych aut
III. Nowe ulgi podatkowe od 2022 r. w CIT i PIT
1. Ulga B+R i IP BOX – korzystne zmiany i możliwość łączenia ulg.
2. Ulga dla innowacyjnych pracowników
3. Ulga na prototyp
4. Ulga na wprowadzenie do obrotu nowego produktu
5. Ulga na ekspansję produktową
6. Ulga na robotyzację
7. Ulga na wspieranie sportu, kultury i edukacji
8. Ulga IPO
9. Ulga konsolidacyjna
IV. CIT Estoński – zasady stosowania, szczegółowe omówienie regulacji, zmiany na rok 2022
1. Podmioty uprawnione do ryczałtu – jakie warunki musi spełnić spółka i wspólnicy
2. Podstawowe obowiązki i zasady w modelu estońskim
3. Kiedy zapłacimy podatek w modelu estońskim? Przedmiot i podstawa opodatkowania – przykłady praktyczne
4. Stawki podatkowe w modelu estońskim i odliczenia u wspólnika – przykłady obliczenia efektywnej stawki opodatkowania
5. Terminy zapłaty podatku oraz obowiązki sprawozdawcze (deklaracja podatkowa)
V. Zmiany 2021 r. a obowiązki w 2022 r.
1. Należyta staranność w cenach transferowych świetle nowych przepisów oraz projektu objaśnień
2. Rozliczenie faktoringu na gruncie interpretacji ogólnej MF
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
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Certyfikat:
Tak
Materiały:
Tak
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Znaleziono 521 szkoleń
