Podatki, prawo i rachunkowość
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string(5) "users"
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string(2) "id"
["keyType":protected]=>
string(3) "int"
["incrementing"]=>
bool(true)
["with":protected]=>
array(0) {
}
["withCount":protected]=>
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)
["attributes":protected]=>
array(31) {
["id"]=>
int(27986)
["username"]=>
NULL
["first_name"]=>
string(10) "Aleksander"
["last_name"]=>
string(12) "Łożykowski"
["email"]=>
string(29) "aleksander.lozykowski@ltca.pl"
["phone"]=>
NULL
["mobile_phone"]=>
string(1) "x"
["status"]=>
bool(true)
["email_verified_at"]=>
NULL
["password"]=>
string(60) "$2y$10$GXaQuKBPpOFPlaesRmarvu3JcROBHPJANDqWgKObc8LAuEsN3i6ka"
["allow_newsletter"]=>
bool(true)
["api_token"]=>
string(60) "$2y$10$uvKAGmr.4NgR27Q4summveK50IVfeWz45A9b3yKZq4VtjqJdXuZ12"
["facebook_id"]=>
NULL
["google_id"]=>
NULL
["remember_token"]=>
string(60) "kru34LfXgg3kefSBxqGunDCfLjKuwhQSAOcVUT51AMksn6szr5UH78p3klBe"
["created_at"]=>
string(19) "2024-08-08 15:35:55"
["updated_at"]=>
string(19) "2026-04-09 10:48:16"
["deleted_at"]=>
NULL
["two_factor_code"]=>
NULL
["two_factor_expires_at"]=>
NULL
["description"]=>
string(1158) "Aleksander jest doradcą podatkowym w kancelarii LTCA, radcą prawnym, pracownikiem naukowo-dydaktycznym Szkoły Głównej Handlowej. Studiował prawo na Uniwersytecie Warszawskim, finanse i rachunkowość na SGH, ukończył studia doktoranckie na SGH, aplikację radcowską w OIRP w Warszawie oraz studia podyplomowe z wyceny nieruchomości na Politechnice Świętokrzyskiej. W latach 2019 – 2022 pełnił funkcję dyrektora departamentu podatków dochodowych w Ministerstwie Finansów. Odpowiadał za szereg reform w podatku dochodowym, w tym wprowadzenie estońskiego CIT, ulgi na prototyp, ulgi na innowacyjnych pracowników, ulgi na ekspansję, ulgi na pierwszą ofertę publiczną, ulgi na CSR, czy ulgi na zabytki. Aleksander był także członkiem Państwowej Komisji Egzaminacyjnej ds. Doradztwa Podatkowego oraz członkiem rady nadzorczej Pomorskiej Specjalnej Strefy Ekonomicznej. Wcześniej pracował w międzynarodowych kancelariach prawnych. Autor kilkudziesięciu publikacji naukowych, dotyczących w szczególności opodatkowania dochodów przedsiębiorców.
"
["to_be_logged_out"]=>
bool(false)
["parent_id"]=>
NULL
["tpay_card_token"]=>
NULL
["tpay_card_suffix"]=>
NULL
["linkedin"]=>
string(56) "https://www.linkedin.com/in/aleksander-%C5%82-98841b145/"
["large_photo_png"]=>
string(40) "photos/aleksander_lozykowski_500x500.png"
["large_photo_webp"]=>
string(41) "photos/aleksander_lozykowski_500x500.webp"
["small_photo_png"]=>
string(40) "photos/aleksander_lozykowski_100x100.png"
["small_photo_webp"]=>
string(41) "photos/aleksander_lozykowski_100x100.webp"
["hubspot_contact_id"]=>
NULL
}
["original":protected]=>
array(33) {
["id"]=>
int(27986)
["username"]=>
NULL
["first_name"]=>
string(10) "Aleksander"
["last_name"]=>
string(12) "Łożykowski"
["email"]=>
string(29) "aleksander.lozykowski@ltca.pl"
["phone"]=>
NULL
["mobile_phone"]=>
string(1) "x"
["status"]=>
bool(true)
["email_verified_at"]=>
NULL
["password"]=>
string(60) "$2y$10$GXaQuKBPpOFPlaesRmarvu3JcROBHPJANDqWgKObc8LAuEsN3i6ka"
["allow_newsletter"]=>
bool(true)
["api_token"]=>
string(60) "$2y$10$uvKAGmr.4NgR27Q4summveK50IVfeWz45A9b3yKZq4VtjqJdXuZ12"
["facebook_id"]=>
NULL
["google_id"]=>
NULL
["remember_token"]=>
string(60) "kru34LfXgg3kefSBxqGunDCfLjKuwhQSAOcVUT51AMksn6szr5UH78p3klBe"
["created_at"]=>
string(19) "2024-08-08 15:35:55"
["updated_at"]=>
string(19) "2026-04-09 10:48:16"
["deleted_at"]=>
NULL
["two_factor_code"]=>
NULL
["two_factor_expires_at"]=>
NULL
["description"]=>
string(1158) "Aleksander jest doradcą podatkowym w kancelarii LTCA, radcą prawnym, pracownikiem naukowo-dydaktycznym Szkoły Głównej Handlowej. Studiował prawo na Uniwersytecie Warszawskim, finanse i rachunkowość na SGH, ukończył studia doktoranckie na SGH, aplikację radcowską w OIRP w Warszawie oraz studia podyplomowe z wyceny nieruchomości na Politechnice Świętokrzyskiej. W latach 2019 – 2022 pełnił funkcję dyrektora departamentu podatków dochodowych w Ministerstwie Finansów. Odpowiadał za szereg reform w podatku dochodowym, w tym wprowadzenie estońskiego CIT, ulgi na prototyp, ulgi na innowacyjnych pracowników, ulgi na ekspansję, ulgi na pierwszą ofertę publiczną, ulgi na CSR, czy ulgi na zabytki. Aleksander był także członkiem Państwowej Komisji Egzaminacyjnej ds. Doradztwa Podatkowego oraz członkiem rady nadzorczej Pomorskiej Specjalnej Strefy Ekonomicznej. Wcześniej pracował w międzynarodowych kancelariach prawnych. Autor kilkudziesięciu publikacji naukowych, dotyczących w szczególności opodatkowania dochodów przedsiębiorców.
"
["to_be_logged_out"]=>
bool(false)
["parent_id"]=>
NULL
["tpay_card_token"]=>
NULL
["tpay_card_suffix"]=>
NULL
["linkedin"]=>
string(56) "https://www.linkedin.com/in/aleksander-%C5%82-98841b145/"
["large_photo_png"]=>
string(40) "photos/aleksander_lozykowski_500x500.png"
["large_photo_webp"]=>
string(41) "photos/aleksander_lozykowski_500x500.webp"
["small_photo_png"]=>
string(40) "photos/aleksander_lozykowski_100x100.png"
["small_photo_webp"]=>
string(41) "photos/aleksander_lozykowski_100x100.webp"
["hubspot_contact_id"]=>
NULL
["pivot_product_id"]=>
int(51665)
["pivot_author_id"]=>
int(27986)
}
["changes":protected]=>
array(0) {
}
["casts":protected]=>
array(6) {
["email_verified_at"]=>
string(8) "datetime"
["two_factor_expires_at"]=>
string(8) "datetime"
["status"]=>
string(28) "SCTeam\Auth\Enums\UserStatus"
["subscriptions.pivot.type"]=>
string(43) "SCTeam\Subscriptions\Enums\SubscriptionType"
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string(35) "SCTeam\Subscriptions\Enums\TimeType"
["deleted_at"]=>
string(8) "datetime"
}
["classCastCache":protected]=>
array(0) {
}
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array(0) {
}
["dates":protected]=>
array(0) {
}
["dateFormat":protected]=>
NULL
["appends":protected]=>
array(2) {
[0]=>
string(4) "name"
[1]=>
string(6) "avatar"
}
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array(0) {
}
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array(3) {
[0]=>
string(16) "createdWithMetas"
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string(16) "updatedWithMetas"
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string(14) "savedWithMetas"
}
["relations":protected]=>
array(1) {
["pivot"]=>
object(Illuminate\Database\Eloquent\Relations\Pivot)#2889 (33) {
["connection":protected]=>
NULL
["table":protected]=>
string(14) "product_author"
["primaryKey":protected]=>
string(2) "id"
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string(3) "int"
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bool(false)
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array(0) {
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array(0) {
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bool(false)
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array(2) {
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}
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int(51665)
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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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NULL
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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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array(0) {
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array(0) {
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array(0) {
}
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array(0) {
}
["pivotParent"]=>
object(App\Models\Product)#2956 (46) {
["connection":protected]=>
NULL
["table":protected]=>
string(8) "products"
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string(2) "id"
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string(3) "int"
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bool(true)
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array(3) {
[0]=>
string(10) "categories"
[1]=>
string(4) "tags"
[2]=>
string(10) "attributes"
}
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array(0) {
}
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array(0) {
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array(0) {
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array(11) {
["type"]=>
string(33) "SCTeam\Products\Enums\ProductType"
["promotional_price_starts_at"]=>
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["promotional_price_ends_at"]=>
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string(8) "datetime"
["published_to"]=>
string(8) "datetime"
["workshop_days"]=>
string(5) "array"
["mobile_app_only"]=>
string(7) "boolean"
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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) {
[0]=>
string(9) "image_url"
[1]=>
string(3) "url"
[2]=>
string(12) "legal_status"
}
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array(0) {
}
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array(3) {
[0]=>
string(16) "createdWithMetas"
[1]=>
string(16) "updatedWithMetas"
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string(14) "savedWithMetas"
}
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array(0) {
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array(0) {
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array(0) {
}
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array(1) {
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string(2) "id"
}
["__metaData":protected]=>
NULL
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bool(false)
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bool(false)
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array(4) {
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string(4) "name"
[1]=>
string(7) "content"
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string(11) "description"
[3]=>
string(15) "additional_info"
}
["revisionPresenter":protected]=>
string(44) "SCTeam\Products\Presenters\Revisions\Product"
["sortable":protected]=>
array(7) {
[0]=>
string(2) "id"
[1]=>
string(4) "slug"
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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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bool(true)
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string(8) "password"
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array(0) {
}
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array(0) {
}
["guarded":protected]=>
array(0) {
}
["rememberTokenName":protected]=>
string(14) "remember_token"
["revisionable":protected]=>
array(8) {
[0]=>
string(10) "first_name"
[1]=>
string(9) "last_name"
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string(5) "email"
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string(5) "phone"
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string(6) "status"
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string(16) "allow_newsletter"
[6]=>
string(11) "facebook_id"
[7]=>
string(9) "google_id"
}
["sortable":protected]=>
array(5) {
[0]=>
string(2) "id"
[1]=>
string(10) "first_name"
[2]=>
string(9) "last_name"
[3]=>
string(5) "email"
[4]=>
string(10) "created_at"
}
["accessToken":protected]=>
NULL
["forceDeleting":protected]=>
bool(false)
["roleClass":"SCTeam\Auth\Models\User":private]=>
NULL
["permissionClass":"SCTeam\Auth\Models\User":private]=>
NULL
["wildcardClass":"SCTeam\Auth\Models\User":private]=>
NULL
["__metaData":protected]=>
NULL
["__wasCreatedEventFired":protected]=>
bool(false)
["__wasUpdatedEventFired":protected]=>
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) {
}
}
}
["escapeWhenCastingToString":protected]=>
bool(false)
}
["translations"]=>
object(Illuminate\Database\Eloquent\Collection)#2844 (2) {
["items":protected]=>
array(1) {
[0]=>
object(SCTeam\Products\Models\ProductTranslation)#2829 (30) {
["connection":protected]=>
string(5) "pgsql"
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string(20) "product_translations"
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string(2) "id"
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["product_id"]=>
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["locale"]=>
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["name"]=>
string(48) "JPK_CIT/PIT – znaczniki rachunkowe i podatkowe"
["content"]=>
string(3827) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Szkolenie przeznaczone jest dla wszystkich podatników CIT i PIT, których dotyczyć będą nowe obowiązki związane z wprowadzeniem ksiąg rachunkowych przy użyciu programów komputerowych (JPK_CIT/PIT). Szkolenie będzie pomocą w szczególności dla działów księgowych i osób odpowiedzialnych za finanse firmy. Szkolenie dotyczy jednego z najważniejszych zagadnień związanych z JPK-CIT – znaczników podatkowych i rachunkowych, o które należy uzupełnić księgi.
PROGRAM
1. Wprowadzenie do JPK_CIT/PIT i znaczników
a. Czym jest JPK_CIT/PIT?
b. Podstawy prawne – przepisy ustawy o CIT, ustawy o rachunkowości oraz rozporządzenia MF w sprawie JPK_CIT;
c. Kto, do czego i kiedy jest zobowiązany?
d. Cel i zakres raportowania – funkcje kontrolne i analityczne.
2. Powiązania JPK_CIT z ewidencją rachunkową:
a. Polityka rachunkowości i procesy księgowe (obowiązki wynikające z ustawy o rachunkowości);
b. Znaczenie spójności danych księgowych i podatkowych;
c. Procedury wewnętrzne – kto, kiedy i jak przygotowuje dane do JPK_CIT;
3. Budowa i analiza planu kont przed przypisaniem znaczników:
a. Wymagania dla struktury planu kont w kontekście raportowania JPK_CIT;
b. Identyfikacja kont powiązanych z przychodami, kosztami uzyskania przychodów, różnicami trwałymi i przejściowymi;
c. Jak rozpoznać konta „podatkowo wrażliwe”?
4. Jak przeprowadzić mapowanie planu kont na strukturę JPK_CIT:
a. Etapy procesu mapowania – od identyfikacji kont do przypisania znaczników;
b. Pola obowiązkowe i opcjonalne;
c. Przykłady praktyczne – mapowanie przykładowych wybranych fragmentów planu kont – omówienie wybranych trudnych zagadnień;
5. Najczęstsze błędy i problemy z klasyfikacją;
6. Znaczniki podatkowe i węzeł RPD
a. Konstrukcja znaczników
b. Zasady przypisywania znaczników podatkowych do kont
c. Znaczniki podatkowe a węzeł RPD (rozliczenie podatku dochodowego).
Sesja Q&A na zakończenie (około 1 h)
"
["description"]=>
string(0) ""
["additional_info"]=>
string(766) "
Cena bez abonamentu:
99 PLN + VAT
Czas trwania:
3 godziny 53 minuty
Certyfikat:
Tak
Materiały:
Tak
"
}
["original":protected]=>
array(7) {
["id"]=>
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["product_id"]=>
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["locale"]=>
string(2) "pl"
["name"]=>
string(48) "JPK_CIT/PIT – znaczniki rachunkowe i podatkowe"
["content"]=>
string(3827) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Szkolenie przeznaczone jest dla wszystkich podatników CIT i PIT, których dotyczyć będą nowe obowiązki związane z wprowadzeniem ksiąg rachunkowych przy użyciu programów komputerowych (JPK_CIT/PIT). Szkolenie będzie pomocą w szczególności dla działów księgowych i osób odpowiedzialnych za finanse firmy. Szkolenie dotyczy jednego z najważniejszych zagadnień związanych z JPK-CIT – znaczników podatkowych i rachunkowych, o które należy uzupełnić księgi.
PROGRAM
1. Wprowadzenie do JPK_CIT/PIT i znaczników
a. Czym jest JPK_CIT/PIT?
b. Podstawy prawne – przepisy ustawy o CIT, ustawy o rachunkowości oraz rozporządzenia MF w sprawie JPK_CIT;
c. Kto, do czego i kiedy jest zobowiązany?
d. Cel i zakres raportowania – funkcje kontrolne i analityczne.
2. Powiązania JPK_CIT z ewidencją rachunkową:
a. Polityka rachunkowości i procesy księgowe (obowiązki wynikające z ustawy o rachunkowości);
b. Znaczenie spójności danych księgowych i podatkowych;
c. Procedury wewnętrzne – kto, kiedy i jak przygotowuje dane do JPK_CIT;
3. Budowa i analiza planu kont przed przypisaniem znaczników:
a. Wymagania dla struktury planu kont w kontekście raportowania JPK_CIT;
b. Identyfikacja kont powiązanych z przychodami, kosztami uzyskania przychodów, różnicami trwałymi i przejściowymi;
c. Jak rozpoznać konta „podatkowo wrażliwe”?
4. Jak przeprowadzić mapowanie planu kont na strukturę JPK_CIT:
a. Etapy procesu mapowania – od identyfikacji kont do przypisania znaczników;
b. Pola obowiązkowe i opcjonalne;
c. Przykłady praktyczne – mapowanie przykładowych wybranych fragmentów planu kont – omówienie wybranych trudnych zagadnień;
5. Najczęstsze błędy i problemy z klasyfikacją;
6. Znaczniki podatkowe i węzeł RPD
a. Konstrukcja znaczników
b. Zasady przypisywania znaczników podatkowych do kont
c. Znaczniki podatkowe a węzeł RPD (rozliczenie podatku dochodowego).
Sesja Q&A na zakończenie (około 1 h)
"
["description"]=>
string(0) ""
["additional_info"]=>
string(766) "
Cena bez abonamentu:
99 PLN + VAT
Czas trwania:
3 godziny 53 minuty
Certyfikat:
Tak
Materiały:
Tak
"
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string(1176) "Marcin jest adwokatem i doradcą podatkowym oraz Partnerem Zarządzającym w Kancelarii LTCA. Ukończył prawo na Uniwersytecie Marii Curie Skłodowskiej w Lublinie oraz aplikację adwokacką przy Okręgowej Radzie Adwokackiej w Warszawie. Wieloletni praktyk i ekspert z zakresu prawa gospodarczego, podatkowego i zarządzania ryzykiem prawnym i podatkowym. Doświadczenie zawodowe zdobywał w krajowych i międzynarodowych firmach doradczych, jako specjalista z zakresu podatków dochodowych oraz wdrażania tax compliance. Marcin reprezentował klientów w ponad 100 postępowaniach podatkowych, sądowo – administracyjnych i karnoskarbowych. Wspólnie z zespołem LTCA jest laureatem prestiżowych rankingów Rzeczypospolitej i Dziennika Gazeta Prawna. Doświadczony wykładowca, prelegent na studiach podyplomowych oraz na ponad 900 szkoleniach m.in. z zakresu podatków dochodowych, podatku VAT, procedury podatkowej, cen transferowych, podatku u źródła, fuzji i przejęć oraz compliance. Autor wielu specjalistycznych publikacji prawnych i podatkowych. Włada biegle językiem angielskim.
"
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"
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string(2) "id"
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string(5) "pgsql"
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["name"]=>
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["content"]=>
string(2311) "OPIS SZKOLENIA
Celem szkolenia jest przedstawienie różnych form opodatkowania i prowadzenia działalności gospodarczej w 2026 r. z uwzględnieniem ich wad i zalet w aspekcie podatkowym.
Podczas szkolenia przedstawione zostaną praktyczne aspekty związane z różnymi formami prowadzenia jednoosobowej działalności gospodarczej.
W ramach szkolenia przedstawione zostaną różne warianty porównawcze wskazujące na różnice w obciążeniach publicznoprawnych w odniesieniu do danej formy opodatkowania.
PROGRAM
1. Działalność gospodarcza – czym jest
2. Formy opodatkowania pozarolniczej działalności gospodarczej „z lotu ptaka” – dla koga jaka forma (wady i zalety)
3. Spółki osobowe/spółki transparentne podatkowo
4. Skala podatkowa
a. Zgłoszenie i zmiany tej formy opodatkowania
b. zasady rozliczeń i odliczeń
c. skala podatkowa a składka zdrowotna
d. zeznania podatkowe
5. Podatek liniowy:
a. Zgłoszenia i zmiany tej formy opodatkowania
b. Zasady rozliczeń i odliczeń
c. Podatek liniowy a składka zdrowotna
d. Zeznania podatkowe
6. Ryczałt od przychodów ewidencjonowanych:
a. Zasady zgłoszenia i zmiany tej formy opodatkowania
b. Wyłączenia i wykluczenia spod opodatkowania ryczałtem
c. Stawki ryczałtu, ewidencje, zasady opodatkowania, zeznania podatkowe
d. Ryczałt a składka zdrowotna.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(764) "
Cena bez abonamentu:
0 PLN + VAT
Czas trwania:
3 godziny 58 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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["content"]=>
string(2311) "OPIS SZKOLENIA
Celem szkolenia jest przedstawienie różnych form opodatkowania i prowadzenia działalności gospodarczej w 2026 r. z uwzględnieniem ich wad i zalet w aspekcie podatkowym.
Podczas szkolenia przedstawione zostaną praktyczne aspekty związane z różnymi formami prowadzenia jednoosobowej działalności gospodarczej.
W ramach szkolenia przedstawione zostaną różne warianty porównawcze wskazujące na różnice w obciążeniach publicznoprawnych w odniesieniu do danej formy opodatkowania.
PROGRAM
1. Działalność gospodarcza – czym jest
2. Formy opodatkowania pozarolniczej działalności gospodarczej „z lotu ptaka” – dla koga jaka forma (wady i zalety)
3. Spółki osobowe/spółki transparentne podatkowo
4. Skala podatkowa
a. Zgłoszenie i zmiany tej formy opodatkowania
b. zasady rozliczeń i odliczeń
c. skala podatkowa a składka zdrowotna
d. zeznania podatkowe
5. Podatek liniowy:
a. Zgłoszenia i zmiany tej formy opodatkowania
b. Zasady rozliczeń i odliczeń
c. Podatek liniowy a składka zdrowotna
d. Zeznania podatkowe
6. Ryczałt od przychodów ewidencjonowanych:
a. Zasady zgłoszenia i zmiany tej formy opodatkowania
b. Wyłączenia i wykluczenia spod opodatkowania ryczałtem
c. Stawki ryczałtu, ewidencje, zasady opodatkowania, zeznania podatkowe
d. Ryczałt a składka zdrowotna.
"
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string(764) "
Cena bez abonamentu:
0 PLN + VAT
Czas trwania:
3 godziny 58 minut
Certyfikat:
Tak
Materiały:
Tak
"
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string(2597) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Celem szkolenia jest omówienie najnowszych orzeczeń i interpretacji 2025 r. w zakresie CIT i PIT.
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. Najnowsze orzeczenia i interpretacje dotyczące CIT i PIT:
1. Przychody z działalności gospodarczej
2. Nieodpłatne świadczenia w podatkach dochodowych
3. Koszty uzyskania przychodów – przegląd najbardziej charakterystycznych i nietypowych KUP
4. Koszty świadczeń pracowniczych (benefity)
5. Koszty umów zlecenia oraz świadczeń na rzecz zleceniobiorców i B2B
6. Reklama i reprezentacja
7. Świadczenia na rzecz kontrahentów
8. Akcje marketingowe
9. Kary umowne i odszkodowania
10. Upominki, prezenty dla klientów
11. Inne koszty niepodatkowe (NKUP)
12. Estoński CIT (ukryte zyski, wydatki niezwiązane z działalnością i inne)
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"
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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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OPIS SZKOLENIA
Celem szkolenia jest omówienie najnowszych orzeczeń i interpretacji 2025 r. w zakresie CIT i PIT.
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
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6. Reklama i reprezentacja
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9. Kary umowne i odszkodowania
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Materiały:
Tak
"
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Celem szkolenia jest pokazanie na przykładach liczbowych zdarzeń wynikowych i sposobu ujęcia ich w rachunku zysków i strat oraz ujawnień w informacji dodatkowej.
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2. Zmiana stanu produktów
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4. Przychody i ich pomniejszenia
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Tak
Materiały:
Tak
"
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"
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"
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NULL
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array(0) {
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}
["metaTable":protected]=>
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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]=>
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["relatedKey":protected]=>
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}
}
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array(0) {
}
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}
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array(0) {
}
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array(0) {
}
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array(0) {
}
["rememberTokenName":protected]=>
string(14) "remember_token"
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array(8) {
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string(10) "first_name"
[1]=>
string(9) "last_name"
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string(6) "status"
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string(9) "google_id"
}
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array(5) {
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string(2) "id"
[1]=>
string(10) "first_name"
[2]=>
string(9) "last_name"
[3]=>
string(5) "email"
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string(10) "created_at"
}
["accessToken":protected]=>
NULL
["forceDeleting":protected]=>
bool(false)
["roleClass":"SCTeam\Auth\Models\User":private]=>
NULL
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NULL
["wildcardClass":"SCTeam\Auth\Models\User":private]=>
NULL
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NULL
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bool(false)
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}
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["translations"]=>
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array(1) {
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array(7) {
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["content"]=>
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OPIS SZKOLENIA
Celem Szkolenia jest przedstawienie docelowej formy zmian w sposobie fakturowania i obowiązkowego wykorzystywania Krajowego Systemu e-Faktur (KSeF), łącznie z omówieniem zasad udzielania uprawnień i wnioskowania o certyfikaty KSeF.
PROGRAM
1. Wstęp:
a. Dlaczego mówimy o KSeF i o co tak naprawdę chodzi w tej rewolucji?
b. Dlaczego to ja muszę o tym słuchać a nie moja księgowa i na co zwracać uwagę?
2. Istota systemu:
i. zakres dokumentów funkcjonujących w KSeF i poza nim,
ii. podmioty obowiązane i wyłączenia,
iii. fazowanie terminu wejścia w życie obowiązkowego e-fakturowania
iv. podmioty „wykluczone cyfrowo”
3. Faktura ustrukturyzowana:
i. definicja i indywidualny numer KSeF (tzw. KSeF ID),
ii. data wystawienia e-faktury i różnice w dacie wystawienia dla trybów online i offline,
iii. data odebrania e-faktury i różnice w dacie odebrania e-faktury w zależności od statusu nabywcy,
iv. e-faktura w obrocie w zależności od statusu nabywcy oraz faktur posługiwania się NIP : wizualizacje i potwierdzenia transakcji
4. Sposób korzystania z KSeF, autoryzacje i uprawnienia:
i. dla jednoosobowej działalności gospodarczej,
ii. dla spółek handlowych,
5. Zmiany oczekujące na rok 2027:
i. zmiany sposobu płatności
ii. sankcje i sposób postępowania w przypadku łamania przepisów o KSeF,
ii. pozostałe
*Program może zostać doprecyzowany podczas wydarzenia w miarę możliwości zapoznania się z efektami trwającego procesu legislacyjnego i najnowszych wytycznych Ministerstwa Finansów.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(765) "
Cena bez abonamentu:
99 PLN + VAT
Czas trwania:
2 godziny 50 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
["original":protected]=>
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["content"]=>
string(3400) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Celem Szkolenia jest przedstawienie docelowej formy zmian w sposobie fakturowania i obowiązkowego wykorzystywania Krajowego Systemu e-Faktur (KSeF), łącznie z omówieniem zasad udzielania uprawnień i wnioskowania o certyfikaty KSeF.
PROGRAM
1. Wstęp:
a. Dlaczego mówimy o KSeF i o co tak naprawdę chodzi w tej rewolucji?
b. Dlaczego to ja muszę o tym słuchać a nie moja księgowa i na co zwracać uwagę?
2. Istota systemu:
i. zakres dokumentów funkcjonujących w KSeF i poza nim,
ii. podmioty obowiązane i wyłączenia,
iii. fazowanie terminu wejścia w życie obowiązkowego e-fakturowania
iv. podmioty „wykluczone cyfrowo”
3. Faktura ustrukturyzowana:
i. definicja i indywidualny numer KSeF (tzw. KSeF ID),
ii. data wystawienia e-faktury i różnice w dacie wystawienia dla trybów online i offline,
iii. data odebrania e-faktury i różnice w dacie odebrania e-faktury w zależności od statusu nabywcy,
iv. e-faktura w obrocie w zależności od statusu nabywcy oraz faktur posługiwania się NIP : wizualizacje i potwierdzenia transakcji
4. Sposób korzystania z KSeF, autoryzacje i uprawnienia:
i. dla jednoosobowej działalności gospodarczej,
ii. dla spółek handlowych,
5. Zmiany oczekujące na rok 2027:
i. zmiany sposobu płatności
ii. sankcje i sposób postępowania w przypadku łamania przepisów o KSeF,
ii. pozostałe
*Program może zostać doprecyzowany podczas wydarzenia w miarę możliwości zapoznania się z efektami trwającego procesu legislacyjnego i najnowszych wytycznych Ministerstwa Finansów.
"
["description"]=>
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["additional_info"]=>
string(765) "
Cena bez abonamentu:
99 PLN + VAT
Czas trwania:
2 godziny 50 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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}
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}
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}
["__metaData":protected]=>
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}
["revisionPresenter":protected]=>
string(44) "SCTeam\Products\Presenters\Revisions\Product"
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array(7) {
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string(2) "id"
[1]=>
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string(1707) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Leasing, najem i dzierżawa (KSR 5) - ujęcie rachunkowe umów leasingu od strony korzystającego.
PROGRAM
1. Zakres i definicje (UoR art. 3 ust. 4–6, KSR 5).
2. Klasyfikacja umowy: leasing finansowy vs operacyjny.
3. Leasing finansowy – ujęcie początkowe u korzystającego.
4. Leasing finansowy – rozliczanie zobowiązania.
5. Leasing finansowy – amortyzacja aktywa.
6. Leasing operacyjny – ujęcie i rozliczenia.
7. Płatności zmienne i indeksowane.
8. Modyfikacje, aneksy i wcześniejsze zakończenie.
9. Prezentacja i ujawnienia (UoR/KSR 5).
10. Studia przypadków.
"
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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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OPIS SZKOLENIA
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PROGRAM
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string(2) "id"
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NULL
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array(0) {
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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) {
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string(14) "remember_token"
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string(10) "first_name"
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string(9) "last_name"
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string(5) "email"
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string(16) "allow_newsletter"
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string(11) "facebook_id"
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string(9) "google_id"
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array(5) {
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string(2) "id"
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string(10) "first_name"
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string(9) "last_name"
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NULL
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bool(false)
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NULL
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string(5) "pgsql"
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string(2) "id"
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string(3) "int"
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bool(true)
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["content"]=>
string(2544) "OPIS SZKOLENIA
Celem szkolenia jest przybliżenie podstawowych pojęć związanych z odliczeniami częściowymi podatku naliczonego, tj. strukturą sprzedaży i prewspółczynnikiem. Celem szkolenia jest również przybliżenie zasad związanych z korektą roczną związaną ze zmianą przeznaczenia środków trwałych i innych nabyć.
PROGRAM
1. Kwalifikacja zakupów i podatku naliczonego
2. Odliczanie VAT strukturą – aspekty praktyczne z uwzględnieniem aktualnego orzecznictwa:
a) kiedy stosować proporcję,
b) zasady kwalifikacji kosztów,
c) metodologia określania współczynnika proporcji,
d) przykłady stosowania współczynnika proporcji,
3. Odliczanie VAT prewspółczynnikiem – aspekty praktyczne z uwzględnieniem aktualnego orzecznictwa:
a) kiedy stosować preproporcję ,
b) zasady kwalifikacji kosztów,
c) metodologia określania współczynnika preproporcji,
d) przykłady stosowania współczynnika preproporcji,
4. Ustalenie wielkości korekty dla środków trwałych i pozostałych zakupów
a) korekta roczna
b) korekta jednorazowa – zmiana przeznaczenia
i. Sprzedaż składnika majątku w okresie korekty
ii. Inne przypadki korekt jednorazowych
c) korekty 5-letnie i 10-letnie
5. Pozostałe zagadnienia związane z odliczaniem VAT i zmianą prawa do odliczenia:
a) zaniechanie inwestycji – kwestia rozliczenia VAT naliczonego,
b) zakończenie działalności gospodarczej – rozliczenie VAT.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(765) "
Cena bez abonamentu:
99 PLN + VAT
Czas trwania:
2 godziny 47 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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array(7) {
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Celem szkolenia jest przybliżenie podstawowych pojęć związanych z odliczeniami częściowymi podatku naliczonego, tj. strukturą sprzedaży i prewspółczynnikiem. Celem szkolenia jest również przybliżenie zasad związanych z korektą roczną związaną ze zmianą przeznaczenia środków trwałych i innych nabyć.
PROGRAM
1. Kwalifikacja zakupów i podatku naliczonego
2. Odliczanie VAT strukturą – aspekty praktyczne z uwzględnieniem aktualnego orzecznictwa:
a) kiedy stosować proporcję,
b) zasady kwalifikacji kosztów,
c) metodologia określania współczynnika proporcji,
d) przykłady stosowania współczynnika proporcji,
3. Odliczanie VAT prewspółczynnikiem – aspekty praktyczne z uwzględnieniem aktualnego orzecznictwa:
a) kiedy stosować preproporcję ,
b) zasady kwalifikacji kosztów,
c) metodologia określania współczynnika preproporcji,
d) przykłady stosowania współczynnika preproporcji,
4. Ustalenie wielkości korekty dla środków trwałych i pozostałych zakupów
a) korekta roczna
b) korekta jednorazowa – zmiana przeznaczenia
i. Sprzedaż składnika majątku w okresie korekty
ii. Inne przypadki korekt jednorazowych
c) korekty 5-letnie i 10-letnie
5. Pozostałe zagadnienia związane z odliczaniem VAT i zmianą prawa do odliczenia:
a) zaniechanie inwestycji – kwestia rozliczenia VAT naliczonego,
b) zakończenie działalności gospodarczej – rozliczenie VAT.
"
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string(0) ""
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string(765) "
Cena bez abonamentu:
99 PLN + VAT
Czas trwania:
2 godziny 47 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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OPIS SZKOLENIA
Celem szkolenia jest przekrojowe przedstawienie zagadnień podatkowych związanych z podatkowym zamknięciem roku w VAT.
Podczas szkolenia, w szczególności poruszone zostaną kwestie związane z rozliczeniem podatku od towarów i usług na przełomie 2025 i 2026.
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Grupa docelowa: dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu.
PROGRAM
1. Zasady powstawania obowiązku podatkowego na przełomie okresów.
2. Prawo do odliczenia VAT – zasady i ograniczenia.
3. Ustalenie proporcji w VAT.
4. Korekta roczna VAT.
5. Korekta odliczenia przy zakupie majątku trwałego i pozostałych nabyć.
7. Najważniejsze orzeczenia Trybunału Sprawiedliwości Unii Europejskiej w zakresie VAT.
8. Podsumowanie zmian w podatku od towarów i usług w roku 2025 i zapowiedzi zmian na rok 2026.
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Czas trwania:
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Tak
Materiały:
Tak
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OPIS SZKOLENIA
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2. Prawo do odliczenia VAT – zasady i ograniczenia.
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4. Korekta roczna VAT.
5. Korekta odliczenia przy zakupie majątku trwałego i pozostałych nabyć.
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["revisionPresenter":protected]=>
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object(Illuminate\Database\Eloquent\Collection)#2902 (2) {
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array(1) {
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object(SCTeam\Auth\Models\User)#2868 (46) {
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string(5) "users"
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string(2) "id"
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string(3) "int"
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bool(true)
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array(0) {
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array(31) {
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int(4)
["username"]=>
NULL
["first_name"]=>
string(8) "Grzegorz"
["last_name"]=>
string(8) "Niebudek"
["email"]=>
string(25) "grzegorz.niebudek@ltca.pl"
["phone"]=>
NULL
["mobile_phone"]=>
NULL
["status"]=>
bool(true)
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["password"]=>
string(60) "$2y$10$EUBHqCrWnV/2AUfo1tedJ.Rx/tTK1LPWlpJ/Lf4mZW8Qg/qpboURm"
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bool(true)
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string(60) "9S3jvS1uYFYO27AIfGlRYnzYOzxXzdA83tnkGtHiqnvWb0QLsV3LfkEk9q4n"
["facebook_id"]=>
NULL
["google_id"]=>
NULL
["remember_token"]=>
NULL
["created_at"]=>
string(19) "2023-04-21 17:20:18"
["updated_at"]=>
string(19) "2026-04-09 09:24:27"
["deleted_at"]=>
NULL
["two_factor_code"]=>
NULL
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NULL
["description"]=>
string(1116) "Grzegorz jest adwokatem i doradcą podatkowym oraz Partnerem Zarządzającym w Kancelarii LTCA. Ukończył prawo na Uniwersytecie Marii Curie Skłodowskiej w Lublinie oraz aplikację adwokacką przy Okręgowej Radzie Adwokackiej w Warszawie. Doświadczony ekspert z zakresu prawa podatkowego, laureat prestiżowych rankingów Rzeczypospolitej i Dziennika Gazeta Prawna w kategorii spory podatkowe, jak również w kategorii VAT i PIT. Grzegorz realizował wiele projektów doradczych, obejmujących planowanie podatkowe, zarządzenie ryzykiem prawnym i podatkowym, procesy restrukturyzacyjne oraz audyty podatkowe. Jako specjalista w zakresie procedury podatkowej z sukcesami prowadzi dziesiątki postępowań przed organami podatkowymi i sądami administracyjnymi oraz reprezentuje Klientów w skomplikowanych postępowaniach karnoskarbowych. Wykładowca na ponad 800 szkoleniach z zakresu prawa i podatków, restrukturyzacji oraz procedury podatkowej. Regularnie publikuje w prasie branżowej i specjalistycznej. Włada biegle językiem angielskim.
"
["to_be_logged_out"]=>
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NULL
["linkedin"]=>
string(55) "https://www.linkedin.com/in/grzegorz-niebudek-428421a0/"
["large_photo_png"]=>
string(44) "photos/user_4_large_photo_png_1775719467.png"
["large_photo_webp"]=>
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string(46) "photos/user_4_small_photo_webp_1775719467.webp"
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NULL
}
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array(33) {
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int(4)
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NULL
["first_name"]=>
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["last_name"]=>
string(8) "Niebudek"
["email"]=>
string(25) "grzegorz.niebudek@ltca.pl"
["phone"]=>
NULL
["mobile_phone"]=>
NULL
["status"]=>
bool(true)
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NULL
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bool(true)
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["facebook_id"]=>
NULL
["google_id"]=>
NULL
["remember_token"]=>
NULL
["created_at"]=>
string(19) "2023-04-21 17:20:18"
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["deleted_at"]=>
NULL
["two_factor_code"]=>
NULL
["two_factor_expires_at"]=>
NULL
["description"]=>
string(1116) "Grzegorz jest adwokatem i doradcą podatkowym oraz Partnerem Zarządzającym w Kancelarii LTCA. Ukończył prawo na Uniwersytecie Marii Curie Skłodowskiej w Lublinie oraz aplikację adwokacką przy Okręgowej Radzie Adwokackiej w Warszawie. Doświadczony ekspert z zakresu prawa podatkowego, laureat prestiżowych rankingów Rzeczypospolitej i Dziennika Gazeta Prawna w kategorii spory podatkowe, jak również w kategorii VAT i PIT. Grzegorz realizował wiele projektów doradczych, obejmujących planowanie podatkowe, zarządzenie ryzykiem prawnym i podatkowym, procesy restrukturyzacyjne oraz audyty podatkowe. Jako specjalista w zakresie procedury podatkowej z sukcesami prowadzi dziesiątki postępowań przed organami podatkowymi i sądami administracyjnymi oraz reprezentuje Klientów w skomplikowanych postępowaniach karnoskarbowych. Wykładowca na ponad 800 szkoleniach z zakresu prawa i podatków, restrukturyzacji oraz procedury podatkowej. Regularnie publikuje w prasie branżowej i specjalistycznej. Włada biegle językiem angielskim.
"
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string(55) "https://www.linkedin.com/in/grzegorz-niebudek-428421a0/"
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string(44) "photos/user_4_large_photo_png_1775719467.png"
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string(44) "photos/user_4_small_photo_png_1775719467.png"
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string(46) "photos/user_4_small_photo_webp_1775719467.webp"
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NULL
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int(51514)
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int(4)
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string(43) "SCTeam\Subscriptions\Enums\SubscriptionType"
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string(9) "image_url"
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["sortable":protected]=>
array(7) {
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string(2) "id"
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string(4) "type"
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string(15) "date_of_publish"
[6]=>
string(32) "clickMeetingConference.starts_at"
}
["metaTable":protected]=>
string(13) "products_meta"
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bool(false)
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NULL
["mediaConversions"]=>
array(0) {
}
["mediaCollections"]=>
array(0) {
}
["deletePreservingMedia":protected]=>
bool(false)
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array(0) {
}
["scoutMetadata":protected]=>
array(0) {
}
["translationModel"]=>
string(41) "SCTeam\Products\Models\ProductTranslation"
}
["foreignKey":protected]=>
string(10) "product_id"
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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) {
[0]=>
string(10) "first_name"
[1]=>
string(9) "last_name"
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string(5) "email"
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string(5) "phone"
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string(6) "status"
[5]=>
string(16) "allow_newsletter"
[6]=>
string(11) "facebook_id"
[7]=>
string(9) "google_id"
}
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array(5) {
[0]=>
string(2) "id"
[1]=>
string(10) "first_name"
[2]=>
string(9) "last_name"
[3]=>
string(5) "email"
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string(10) "created_at"
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NULL
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NULL
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NULL
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bool(false)
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bool(false)
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bool(false)
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array(0) {
}
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array(0) {
}
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bool(false)
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array(0) {
}
}
}
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bool(false)
}
["translations"]=>
object(Illuminate\Database\Eloquent\Collection)#2897 (2) {
["items":protected]=>
array(1) {
[0]=>
object(SCTeam\Products\Models\ProductTranslation)#2840 (30) {
["connection":protected]=>
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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bool(true)
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bool(false)
["escapeWhenCastingToString":protected]=>
bool(false)
["attributes":protected]=>
array(7) {
["id"]=>
int(51514)
["product_id"]=>
int(51514)
["locale"]=>
string(2) "pl"
["name"]=>
string(43) "Podatkowe zamknięcie roku w CIT za 2025 r."
["content"]=>
string(4575) "OPIS SZKOLENIA
Celem szkolenia jest przekrojowe przedstawienie zagadnień podatkowych związanych z podatkowym zamknięciem roku w CIT.
Podczas szkolenia, w szczególności poruszone zostaną kwestie związane z rozliczeniem podatku CIT na przełomie 2025 i 2026 r.
PROGRAM
I. Informacje ogólne w zakresie kalkulacji CIT i przejścia z wyniku księgowego na wynik podatkowy.
II. Przychody podatkowe:
1. Zasady rozliczania przychodów podatkowych na przełomie roku.
2. Określenie momentu powstania przychodu podatkowego (zasada memoriałowa, kasowa i przychody rozliczane okresowo).
3. Zaliczki i przedpłaty a przychód.
4. Szczególne rodzaje przychodów (przychody z nieodpłatnych świadczeń; przychody z refakturowania).
5. Wyodrębnienie dwóch źródeł przychodów – przychody z zysków kapitałowych i z innych źródeł.
III. Koszty uzyskania przychodów:
1. Moment rozpoznania kosztów podatkowych na przełomie roku.
2. Koszty bezpośrednie – rodzaje oraz zasady rozliczenia w czasie.
3. Koszty pośrednie – zasady kwalifikacji i rozliczenia na przełomie roku.
4. Przypisanie kosztów do dwóch źródeł przychodów.
IV. Różnice (wyłączenia) trwałe – najczęstsze przypadki oraz zasady rozliczenia:
1. Jakie koszty i przychody należy wyłączyć z kosztów i przychodów podatkowych: np. koszty reprezentacji, imprezy, alkohol, PFRON, VAT niebędący kosztem uzyskania przychodu, kary umowne, odszkodowania, kary administracyjne, grzywny, mandaty, koszty egzekucyjne / sądowe, upominki, prezenty świąteczne dla pracowników i klientów, darowizny, odsetki budżetowe, składki członkowskie, ubezpieczenia pracowników, koszty pokryte dotacjami, usługi nieprawidłowo udokumentowane, część odpisów / opłat za samochód osobowy, ubezpieczenie zw. z ww. samochodem, przekroczona kilometrówka, koszty eksploatacji samochodów osobowych, spisane należności handlowe.
V. Różnice (wyłączenia) przejściowe – najczęstsze przypadki oraz zasady rozliczenia:
1. Jakie koszty i przychody należy wyłączyć z kosztów i przychodów podatkowych (różnice przejściowe): np. odsetki, niewpłacone składki na ubezpieczenia społeczne, niewypłacone wynagrodzenia dla pracowników / delegacje pracownicze, naliczone opłaty za gwarancje bankowe, odpis aktualizujący wartość należności / zapasów, rezerwy na wierzytelności / zobowiązania, amortyzacja podatkowa i bilansowa.
VI. Hipotetyczne odsetki w kosztach uzyskania przychodów
VII. Moment dokonania korekty przychodów i kosztów podatkowych.
VIII. Rozliczenie ulg podatkowych w deklaracji rocznej (darowizny, ulga na złe długi, B+R i inne).
IX. Podatek minimalny w CIT.
X. Rozliczenie podatkowych strat z lat ubiegłych – wybór jednej z dwóch metod rozliczenia strat i przypisanie straty do źródła przychodu.
XI. Płatności gotówkowe / biała lista / split payment a koszty – art. 15d ustawy o CIT.
XII. Stawka podatku (19% i 9% - definicja małego podatnika).
XIII. Zasady wypełniania deklaracji CIT-8.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(768) "
Cena bez abonamentu:
99.00 PLN + VAT
Czas trwania:
2 godziny 46 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
["original":protected]=>
array(7) {
["id"]=>
int(51514)
["product_id"]=>
int(51514)
["locale"]=>
string(2) "pl"
["name"]=>
string(43) "Podatkowe zamknięcie roku w CIT za 2025 r."
["content"]=>
string(4575) "OPIS SZKOLENIA
Celem szkolenia jest przekrojowe przedstawienie zagadnień podatkowych związanych z podatkowym zamknięciem roku w CIT.
Podczas szkolenia, w szczególności poruszone zostaną kwestie związane z rozliczeniem podatku CIT na przełomie 2025 i 2026 r.
PROGRAM
I. Informacje ogólne w zakresie kalkulacji CIT i przejścia z wyniku księgowego na wynik podatkowy.
II. Przychody podatkowe:
1. Zasady rozliczania przychodów podatkowych na przełomie roku.
2. Określenie momentu powstania przychodu podatkowego (zasada memoriałowa, kasowa i przychody rozliczane okresowo).
3. Zaliczki i przedpłaty a przychód.
4. Szczególne rodzaje przychodów (przychody z nieodpłatnych świadczeń; przychody z refakturowania).
5. Wyodrębnienie dwóch źródeł przychodów – przychody z zysków kapitałowych i z innych źródeł.
III. Koszty uzyskania przychodów:
1. Moment rozpoznania kosztów podatkowych na przełomie roku.
2. Koszty bezpośrednie – rodzaje oraz zasady rozliczenia w czasie.
3. Koszty pośrednie – zasady kwalifikacji i rozliczenia na przełomie roku.
4. Przypisanie kosztów do dwóch źródeł przychodów.
IV. Różnice (wyłączenia) trwałe – najczęstsze przypadki oraz zasady rozliczenia:
1. Jakie koszty i przychody należy wyłączyć z kosztów i przychodów podatkowych: np. koszty reprezentacji, imprezy, alkohol, PFRON, VAT niebędący kosztem uzyskania przychodu, kary umowne, odszkodowania, kary administracyjne, grzywny, mandaty, koszty egzekucyjne / sądowe, upominki, prezenty świąteczne dla pracowników i klientów, darowizny, odsetki budżetowe, składki członkowskie, ubezpieczenia pracowników, koszty pokryte dotacjami, usługi nieprawidłowo udokumentowane, część odpisów / opłat za samochód osobowy, ubezpieczenie zw. z ww. samochodem, przekroczona kilometrówka, koszty eksploatacji samochodów osobowych, spisane należności handlowe.
V. Różnice (wyłączenia) przejściowe – najczęstsze przypadki oraz zasady rozliczenia:
1. Jakie koszty i przychody należy wyłączyć z kosztów i przychodów podatkowych (różnice przejściowe): np. odsetki, niewpłacone składki na ubezpieczenia społeczne, niewypłacone wynagrodzenia dla pracowników / delegacje pracownicze, naliczone opłaty za gwarancje bankowe, odpis aktualizujący wartość należności / zapasów, rezerwy na wierzytelności / zobowiązania, amortyzacja podatkowa i bilansowa.
VI. Hipotetyczne odsetki w kosztach uzyskania przychodów
VII. Moment dokonania korekty przychodów i kosztów podatkowych.
VIII. Rozliczenie ulg podatkowych w deklaracji rocznej (darowizny, ulga na złe długi, B+R i inne).
IX. Podatek minimalny w CIT.
X. Rozliczenie podatkowych strat z lat ubiegłych – wybór jednej z dwóch metod rozliczenia strat i przypisanie straty do źródła przychodu.
XI. Płatności gotówkowe / biała lista / split payment a koszty – art. 15d ustawy o CIT.
XII. Stawka podatku (19% i 9% - definicja małego podatnika).
XIII. Zasady wypełniania deklaracji CIT-8.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(768) "
Cena bez abonamentu:
99.00 PLN + VAT
Czas trwania:
2 godziny 46 minut
Certyfikat:
Tak
Materiały:
Tak
"
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string(2869) "OPIS SZKOLENIA
Spółka z ograniczoną odpowiedzialnością jest najczęściej zakładaną spólką prawa handlowego. Przedmiotem szkolenia będzie charakterystyka spółek z ograniczoną odpowiedzialnością, proces ich tworzenia, działania i likwidacji z perspektywy skutków prawnych i podatkowych.
PROGRAM
1. Istota spółki z ograniczoną odpowiedzialnością
2. Zakładanie spółki z ograniczoną odpowiedzialnością
a) sposoby zakładania spółki
b) rodzaje wkładów wnoszonych do spółki
c) najważniejsze postanowienia umowy spółki
3. Organy spółki z ograniczoną odpowiedzialnością
a) Zarząd
b) Zgromadzenie wspólników
c) Rada nadzorcza
4. Prawa i obowiązki wspólników w spółce z o. o.
5. Zmiany wysokości kapitałów – podwyższanie i obniżanie kapitału zakładowego
6. Wnoszenie dopłat do spółki, umarzanie udziałów, zasady podziału zysku i straty
7. Rozwiązanie i likwidacja spółki z ograniczoną odpowiedzialnością
8. Skutki podatkowe i ZUS w procesie zakładania, prowadzenia i likwidacji spółki z ograniczoną odpowiedzialnością1. Istota spółki z ograniczoną odpowiedzialnością
2. Zakładanie spółki z ograniczoną odpowiedzialnością
a) sposoby zakładania spółki
b) rodzaje wkładów wnoszonych do spółki
c) najważniejsze postanowienia umowy spółki
3. Organy spółki z ograniczoną odpowiedzialnością
a) Zarząd
b) Zgromadzenie wspólników
c) Rada nadzorcza
4. Prawa i obowiązki wspólników w spółce z o. o.
5. Zmiany wysokości kapitałów – podwyższanie i obniżanie kapitału zakładowego
6. Wnoszenie dopłat do spółki, umarzanie udziałów, zasady podziału zysku i straty
7. Rozwiązanie i likwidacja spółki z ograniczoną odpowiedzialnością
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"
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Cena bez abonamentu:
99.00 PLN + VAT
Czas trwania:
4 godziny 34 minuty
Certyfikat:
Tak
Materiały:
Tak
"
}
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Spółka z ograniczoną odpowiedzialnością jest najczęściej zakładaną spólką prawa handlowego. Przedmiotem szkolenia będzie charakterystyka spółek z ograniczoną odpowiedzialnością, proces ich tworzenia, działania i likwidacji z perspektywy skutków prawnych i podatkowych.
PROGRAM
1. Istota spółki z ograniczoną odpowiedzialnością
2. Zakładanie spółki z ograniczoną odpowiedzialnością
a) sposoby zakładania spółki
b) rodzaje wkładów wnoszonych do spółki
c) najważniejsze postanowienia umowy spółki
3. Organy spółki z ograniczoną odpowiedzialnością
a) Zarząd
b) Zgromadzenie wspólników
c) Rada nadzorcza
4. Prawa i obowiązki wspólników w spółce z o. o.
5. Zmiany wysokości kapitałów – podwyższanie i obniżanie kapitału zakładowego
6. Wnoszenie dopłat do spółki, umarzanie udziałów, zasady podziału zysku i straty
7. Rozwiązanie i likwidacja spółki z ograniczoną odpowiedzialnością
8. Skutki podatkowe i ZUS w procesie zakładania, prowadzenia i likwidacji spółki z ograniczoną odpowiedzialnością1. Istota spółki z ograniczoną odpowiedzialnością
2. Zakładanie spółki z ograniczoną odpowiedzialnością
a) sposoby zakładania spółki
b) rodzaje wkładów wnoszonych do spółki
c) najważniejsze postanowienia umowy spółki
3. Organy spółki z ograniczoną odpowiedzialnością
a) Zarząd
b) Zgromadzenie wspólników
c) Rada nadzorcza
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5. Zmiany wysokości kapitałów – podwyższanie i obniżanie kapitału zakładowego
6. Wnoszenie dopłat do spółki, umarzanie udziałów, zasady podziału zysku i straty
7. Rozwiązanie i likwidacja spółki z ograniczoną odpowiedzialnością
8. Skutki podatkowe i ZUS w procesie zakładania, prowadzenia i likwidacji spółki z ograniczoną odpowiedzialnością
"
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Cena bez abonamentu:
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Czas trwania:
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Certyfikat:
Tak
Materiały:
Tak
"
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Celem Szkolenia jest możliwie szczegółowe omówienie docelowej formy obowiązkowego wykorzystywania Krajowego Systemu e-Faktur (KSeF), łącznie z prezentacją podstawowych zasad trybu fakturowania online i offline, a także z omówieniem najczęściej pojawiających się pytań i wątpliwości podatników.
PROGRAM
- Istota systemu:
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- Podmioty obowiązane i wyłączenia,
- fazowanie terminu wejścia w życie obowiązkowego e-fakturowania
- podmioty „wykluczone cyfrowo”
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- data odebrania e-faktury i różnice w dacie odebrania e-faktury w zależności od statusu nabywcy,
- E-faktura w obrocie w zależności od statusu nabywcy oraz faktur posługiwania się NIP
- Tryby offline
- Schema FA(3) (wybrane zagadnienia)
- Sposób korzystania z KSeF, autoryzacje i uprawnienia:
- dla jednoosobowej działalności gospodarczej,
- dla spółek handlowych,
- Zmiany oczekujące na rok 2027:
- zmiany sposobu płatności
- sankcje i sposób postępowania w przypadku łamania przepisów o KSeF,
- pozostałe
*Program może zostać zmieniony lub doprecyzowany w miarę możliwości zapoznania się z efektami działań wdrożeniowych IT po stronie Ministerstwa Finansów.
"
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Cena bez abonamentu:
99.00 PLN + VAT
Czas trwania:
2 godziny 38 minut
Certyfikat:
Tak
Materiały:
Tak
"
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Celem Szkolenia jest możliwie szczegółowe omówienie docelowej formy obowiązkowego wykorzystywania Krajowego Systemu e-Faktur (KSeF), łącznie z prezentacją podstawowych zasad trybu fakturowania online i offline, a także z omówieniem najczęściej pojawiających się pytań i wątpliwości podatników.
PROGRAM
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- fazowanie terminu wejścia w życie obowiązkowego e-fakturowania
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- dla spółek handlowych,
- Zmiany oczekujące na rok 2027:
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- sankcje i sposób postępowania w przypadku łamania przepisów o KSeF,
- pozostałe
*Program może zostać zmieniony lub doprecyzowany w miarę możliwości zapoznania się z efektami działań wdrożeniowych IT po stronie Ministerstwa Finansów.
"
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Tak
Materiały:
Tak
"
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"
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["name"]=>
string(98) "Bilans i dane bilansowe w informacji dodatkowej - prawidłowe ujęcie i wycena aktywów i pasywów"
["content"]=>
string(2077) "OPIS SZKOLENIA
Celem szkolenie będzie omówienie i usystematyzowanie zasad wyceny aktywów i pasywów w sprawozdaniu finansowym za 2025 r. przede wszystkim w dużych jednostkach. Na tle tych zasad wskazane zostaną reguły ujmowania przychodów i kosztów wynikających z tej wyceny.
PROGRAM
1. Ogólne zasady sporządzania bilansu
2. Prezentacja danych za bieżący okres i okres porównawczy
3. Wpływ zdarzeń po dniu bilansowym na wycenę bilansową
4. Możliwości stosowania różnych uproszczeń w wycenie- zasady ogólne
5. Wycena wybranych aktywów i pasywów i wpływ na bilans, rachunek zysków i strat, przepływy pieniężne i informację dodatkową – najważniejsze podsumowania i jak uniknąć często spotykanych błędów.
• Środki trwałe i wartości niematerialne
• Nieruchomości i aktywa finansowe, - w tym skutki rozchodu
• Zapasy
• Należności i zobowiązania – w tym w walutowe
• Inwestycje i instrumenty finansowe
• Usługi długoterminowe
• Rozliczenia międzyokresowe czynne
• Rezerwy i bierne rozliczenia międzyokresowe
• Kapitały i ich nowa prezentacja
• Obciążenia wyniku finansowego – podatek dochodowy bieżący i odroczony w kontekście też KSR 2
"
["description"]=>
string(0) ""
["additional_info"]=>
string(769) "
Cena bez abonamentu:
99.00 PLN + VAT
Czas trwania:
4 godziny 22 minuty
Certyfikat:
Tak
Materiały:
Tak
"
}
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["content"]=>
string(2077) "OPIS SZKOLENIA
Celem szkolenie będzie omówienie i usystematyzowanie zasad wyceny aktywów i pasywów w sprawozdaniu finansowym za 2025 r. przede wszystkim w dużych jednostkach. Na tle tych zasad wskazane zostaną reguły ujmowania przychodów i kosztów wynikających z tej wyceny.
PROGRAM
1. Ogólne zasady sporządzania bilansu
2. Prezentacja danych za bieżący okres i okres porównawczy
3. Wpływ zdarzeń po dniu bilansowym na wycenę bilansową
4. Możliwości stosowania różnych uproszczeń w wycenie- zasady ogólne
5. Wycena wybranych aktywów i pasywów i wpływ na bilans, rachunek zysków i strat, przepływy pieniężne i informację dodatkową – najważniejsze podsumowania i jak uniknąć często spotykanych błędów.
• Środki trwałe i wartości niematerialne
• Nieruchomości i aktywa finansowe, - w tym skutki rozchodu
• Zapasy
• Należności i zobowiązania – w tym w walutowe
• Inwestycje i instrumenty finansowe
• Usługi długoterminowe
• Rozliczenia międzyokresowe czynne
• Rezerwy i bierne rozliczenia międzyokresowe
• Kapitały i ich nowa prezentacja
• Obciążenia wyniku finansowego – podatek dochodowy bieżący i odroczony w kontekście też KSR 2
"
["description"]=>
string(0) ""
["additional_info"]=>
string(769) "
Cena bez abonamentu:
99.00 PLN + VAT
Czas trwania:
4 godziny 22 minuty
Certyfikat:
Tak
Materiały:
Tak
"
}
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}
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Znaleziono 511 szkoleń