🔥 Pobierz aplikację Akademii LTCA 🔥 Wybierz:
Szkolenia nagrania
Podatki, prawo i rachunkowość
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string(8) "datetime"
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string(6) "avatar"
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string(2) "id"
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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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string(14) "remember_token"
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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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string(5) "email"
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string(10) "created_at"
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["accessToken":protected]=>
NULL
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bool(false)
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NULL
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NULL
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NULL
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NULL
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bool(false)
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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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object(SCTeam\Auth\Models\User)#2806 (46) {
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string(5) "pgsql"
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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(0) {
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bool(false)
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array(31) {
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int(4899)
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bool(true)
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string(8) "datetime"
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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(2) {
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string(4) "name"
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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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array(3) {
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string(16) "createdWithMetas"
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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"
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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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["revisionPresenter":protected]=>
string(44) "SCTeam\Products\Presenters\Revisions\Product"
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array(7) {
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string(2) "id"
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string(4) "slug"
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string(5) "price"
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string(9) "starts_at"
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string(4) "type"
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string(15) "date_of_publish"
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string(32) "clickMeetingConference.starts_at"
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["metaTable":protected]=>
string(13) "products_meta"
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bool(false)
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NULL
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array(0) {
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array(0) {
}
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bool(false)
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array(0) {
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array(0) {
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string(41) "SCTeam\Products\Models\ProductTranslation"
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string(10) "product_id"
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string(9) "author_id"
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}
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array(0) {
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bool(true)
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array(2) {
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string(8) "password"
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string(14) "remember_token"
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array(0) {
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array(0) {
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array(0) {
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["rememberTokenName":protected]=>
string(14) "remember_token"
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string(10) "first_name"
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string(9) "last_name"
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string(5) "email"
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string(5) "phone"
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string(6) "status"
[5]=>
string(16) "allow_newsletter"
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string(11) "facebook_id"
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string(9) "google_id"
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["sortable":protected]=>
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"
[3]=>
string(5) "email"
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string(10) "created_at"
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["accessToken":protected]=>
NULL
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OPIS SZKOLENIA
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Podczas szkolenia będzie omówione zostanie zeznanie podatkowe CIT-8E wraz z załącznikiem CIT/EZ.
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7. CIT/EZ - omówienie
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OPIS SZKOLENIA
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Podczas szkolenia będzie omówione zostanie zeznanie podatkowe CIT-8E wraz z załącznikiem CIT/EZ.
Szkolenie będzie oparte o objaśnienia podatkowe Ministerstwa Finansów, najbardziej aktualne interpretacje indywidualne oraz wyroków sądów administracyjnych.
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2.2. Aktualne wątpliwości interpretacyjne w oparciu o objaśnienia Ministerstwa Finansów, wydane interpretacje indywidualne oraz orzecznictwo sądów administracyjnych.
3. Dochód z tytułu wydatków niezwiązanych z działalnością gospodarczą.
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3.2. Aktualne wątpliwości interpretacyjne w oparciu o objaśnienia Ministerstwa Finansów, wydane interpretacje indywidualne oraz orzecznictwo sądów administracyjnych.
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"
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"
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["name"]=>
string(41) "Metody unikania podwójnego opodatkowania"
["content"]=>
string(2759) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Szkolenie przeznaczone jest dla osób zainteresowanych tematyką rozliczeń podatkowych działalności transgranicznej. Szkolenie dotyczy stosowania metod unikania podwójnego opodatkowania dochodów. Przedstawione zostaną przykłady rozliczeń w zakresie metody zwolnienia i zaliczenia oraz omówione najczęściej występujące problemy w ich stosowaniu. Zaprezentowane zostaną zasady rozliczeń w przypadku nakładania się u jednego podatnika dwóch metod unikania podwójnego opodatkowania. Przedstawione zostaną konsekwencje poniesienia straty za granicą w przypadku obowiązywania różnych metod unikania podwójnego opodatkowania. Omówione zostaną przykłady klauzul subject-to-tax. Zaprezentowane zostaną zasady wykazywania przychodów uzyskiwanych za granicą w deklaracji CIT w kontekście metod unikania podwójnego opodatkowania. Wyjaśnione zostaną zależności pomiędzy opodatkowaniem u źródła a metodami unikania podwójnego opodatkowania. Przedstawione zostaną zmiany wynikające z konwencji MLI.
PROGRAM
1. Kiedy występuje podwójne opodatkowanie dochodów?
2. Na czym polega metoda zwolnienia?
3. Na czym polega metoda zaliczenia?
4. Wiele metod unikania podwójnego opodatkowania u jednego podatnika.
5. Metody unikania podwójnego opodatkowania a zakład zagraniczny.
6. Strata poniesiona za granicą a rozliczenie w Polsce.
7. Metody unikania podwójnego opodatkowania a podatek u źródła.
8. Klauzule subject-to-tax.
9. Metody unikania podwójnego opodatkowania – wykazywanie w deklaracji CIT.
10. Metody unikania podwójnego opodatkowania w sensie ekonomicznym.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(766) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
3 godziny 26 minut
Certyfikat:
Tak
Materiały:
Tak
"
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["content"]=>
string(2759) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Szkolenie przeznaczone jest dla osób zainteresowanych tematyką rozliczeń podatkowych działalności transgranicznej. Szkolenie dotyczy stosowania metod unikania podwójnego opodatkowania dochodów. Przedstawione zostaną przykłady rozliczeń w zakresie metody zwolnienia i zaliczenia oraz omówione najczęściej występujące problemy w ich stosowaniu. Zaprezentowane zostaną zasady rozliczeń w przypadku nakładania się u jednego podatnika dwóch metod unikania podwójnego opodatkowania. Przedstawione zostaną konsekwencje poniesienia straty za granicą w przypadku obowiązywania różnych metod unikania podwójnego opodatkowania. Omówione zostaną przykłady klauzul subject-to-tax. Zaprezentowane zostaną zasady wykazywania przychodów uzyskiwanych za granicą w deklaracji CIT w kontekście metod unikania podwójnego opodatkowania. Wyjaśnione zostaną zależności pomiędzy opodatkowaniem u źródła a metodami unikania podwójnego opodatkowania. Przedstawione zostaną zmiany wynikające z konwencji MLI.
PROGRAM
1. Kiedy występuje podwójne opodatkowanie dochodów?
2. Na czym polega metoda zwolnienia?
3. Na czym polega metoda zaliczenia?
4. Wiele metod unikania podwójnego opodatkowania u jednego podatnika.
5. Metody unikania podwójnego opodatkowania a zakład zagraniczny.
6. Strata poniesiona za granicą a rozliczenie w Polsce.
7. Metody unikania podwójnego opodatkowania a podatek u źródła.
8. Klauzule subject-to-tax.
9. Metody unikania podwójnego opodatkowania – wykazywanie w deklaracji CIT.
10. Metody unikania podwójnego opodatkowania w sensie ekonomicznym.
"
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["additional_info"]=>
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
3 godziny 26 minut
Certyfikat:
Tak
Materiały:
Tak
"
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["content"]=>
string(8037) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Podczas szkolenia zostaną omówione poszczególne należności, których wypłata do podmiotów zagranicznych wiąże się z obowiązkiem poboru podatku u źródła. Na szkoleniu zostaną przedstawione praktyczne przykłady wskazujące, w jaki sposób należy dokonywać oceny, czy wypłata danej należności będzie wiązała się z obowiązkiem poboru WHT. Szeroko zostanie omówione również najnowsze orzecznictwo sądów administracyjnych i interpretacje organów podatkowych dotyczące poszczególnych rodzajów należności wymienionych w katalogu art. 21 oraz art. 22 ustawy o CIT.
Dodatkowo, krok po kroku, zostanie omówiona informacja IFT-2R, która stanowi podstawowy obowiązek sprawozdawczy dla przedsiębiorców wypłacających należności opodatkowane na gruncie przepisów o podatku u źródła.
PROGRAM
I. Podatek u źródła – zagadnienia podstawowe, zasady poboru podatku
1. Podatek u źródła – informacje podstawowe:
a) pojęcie podatku u źródła – elementy konstrukcyjne podatku
b) źródła prawa,
c) podstawowe zasady związane z poborem podatku u źródła.
2. Ograniczony oraz nieograniczony obowiązek podatkowy w CIT i PIT.
3. Siedziba i miejsce zamieszkania dla celów podatkowych w umowach o unikaniu podwójnego opodatkowania:
a) miejsce zamieszkania osoby fizycznej (miejsce zamieszkania w więcej niż jednym państwie,
b) siedziba zarządu osoby prawnej (siedziba zarządu osoby prawnej w innym państwie niż jej siedziba).
4. Zakład podatkowy – kiedy mamy do czynienia z zakładem?
5. Znaczenie umów o unikaniu podwójnego opodatkowania, znaczenie Modelowej Konwencji OECD oraz Komentarza do Modelowej Konwencji OECD (konstrukcja umów, prawidłowa wykładnia postanowień umów).
II. Katalog należności podlegających obowiązkowi pobrania podatku u źródła
1. Zasady opodatkowania odsetek – odsetki w ustawie o CIT i PIT, a odsetki w umowach o unikaniu podwójnego opodatkowania.
2. Interpretacje i orzeczenia w zakresie odsetek – m.in. cashpooling / kapitalizacja odsetek.
3. Zasady opodatkowania należności licencyjnych – należności licencyjne w ustawie o CIT i PIT a należności licencyjne w umowach o unikaniu podwójnego opodatkowania.
4. Szczególne rodzaje należności licencyjnych – m.in. programy komputerowe i urządzenia przemysłowe.
5. Zwolnienie z obowiązku pobrania podatku u źródła od odsetek i należności licencyjnych dla podmiotów powiązanych.
6. Dywidendy w ustawie o CIT i PIT oraz dywidendy w umowach o unikaniu podwójnego opodatkowania.
7. Zwolnienie z obowiązku pobrania podatku u źródła od dywidend dla podmiotów powiązanych.
8. Bilety lotnicze, a czarter samolotów na gruncie WHT.
9. Zakup usług o charakterze niematerialnym w ustawie o CIT i PIT oraz w umowach o unikaniu podwójnego opodatkowania.
10. Wybrane przykłady usług niematerialnych na bazie najnowszych orzeczeń i interpretacji (ubezpieczenia, szkolenia, pośrednictwo, hosting, helpdesk, audyt, targi).
11. Zyski z przedsiębiorstw – jak postępować przy usługach niematerialnych w zakresie stosowania UPO.
12. Inne wybrane należności – dochody z nieruchomości, wynagrodzenia członków rad nadzorczych i dyrektorów.
III. Certyfikat rezydencji – rola, forma, problemy praktyczne
1. Znaczenie certyfikatów rezydencji.
2. Forma certyfikatów rezydencji.
3. Data ważności certyfikatu rezydencji.
4. Dane niezbędne dla uznania dokumentu za certyfikat rezydencji / dokumenty nieuznawane za certyfikaty rezydencji.
5. Możliwość korzystania z kopii certyfikatów rezydencji.
IV. Problemy praktyczne związane z poborem podatku u źródła
1. Kurs waluty stosowany do obliczenia wysokości podatku u źródła.
2. Pobrany podatek u źródła jako koszt uzyskania przychodu.
3. Problem tzw. ubruttowienia (gross-up).
V. Należyta staranności w podatku u źródła
1. Przesłanki należytej staranności.
2. Obowiązek weryfikacji statusu kontrahenta jako tzw. beneficial owner – jak zweryfikować kontrahenta?
3. Praktyczne przykłady dochowania należytej staranności – jakie dodatkowe dokumenty należy pozyskać?
VI. Mechanizm „pay and refund” (zasady poboru podatku od płatności powyżej 2 mln PLN)
1. Czym jest mechanizm „pay and refund” i w jakich przypadkach należy go stosować?
2. Oświadczenie płatnika i opinia o stosowaniu preferencji jako sposoby na niepobieranie podatku po przekroczeniu limitu 2 mln PLN.
3. Zasady zwrotu podatku u źródła.
VII. Obowiązki informacyjne i dokumentacyjne:
1. Deklaracje CIT-10Z oraz PIT-8AR (data złożenia, wymagane informacje, właściwy urząd)
2. Informacje IFT-2/2R oraz IFT-1/1R (data złożenia, właściwy urząd).
3. Omówienie nowego formularza IFT-2/IFT-2R(11) krok po kroku (w tym przedstawienie praktycznych przykładów).
4. Pozostałe obowiązki dokumentacyjne i informacyjne (m.in. ORD-U, CIT-8/O).
"
["description"]=>
string(0) ""
["additional_info"]=>
string(766) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
4 godziny 50 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
["original":protected]=>
array(7) {
["id"]=>
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["product_id"]=>
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["locale"]=>
string(2) "pl"
["name"]=>
string(25) "Podatek u źródła (WHT)"
["content"]=>
string(8037) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Podczas szkolenia zostaną omówione poszczególne należności, których wypłata do podmiotów zagranicznych wiąże się z obowiązkiem poboru podatku u źródła. Na szkoleniu zostaną przedstawione praktyczne przykłady wskazujące, w jaki sposób należy dokonywać oceny, czy wypłata danej należności będzie wiązała się z obowiązkiem poboru WHT. Szeroko zostanie omówione również najnowsze orzecznictwo sądów administracyjnych i interpretacje organów podatkowych dotyczące poszczególnych rodzajów należności wymienionych w katalogu art. 21 oraz art. 22 ustawy o CIT.
Dodatkowo, krok po kroku, zostanie omówiona informacja IFT-2R, która stanowi podstawowy obowiązek sprawozdawczy dla przedsiębiorców wypłacających należności opodatkowane na gruncie przepisów o podatku u źródła.
PROGRAM
I. Podatek u źródła – zagadnienia podstawowe, zasady poboru podatku
1. Podatek u źródła – informacje podstawowe:
a) pojęcie podatku u źródła – elementy konstrukcyjne podatku
b) źródła prawa,
c) podstawowe zasady związane z poborem podatku u źródła.
2. Ograniczony oraz nieograniczony obowiązek podatkowy w CIT i PIT.
3. Siedziba i miejsce zamieszkania dla celów podatkowych w umowach o unikaniu podwójnego opodatkowania:
a) miejsce zamieszkania osoby fizycznej (miejsce zamieszkania w więcej niż jednym państwie,
b) siedziba zarządu osoby prawnej (siedziba zarządu osoby prawnej w innym państwie niż jej siedziba).
4. Zakład podatkowy – kiedy mamy do czynienia z zakładem?
5. Znaczenie umów o unikaniu podwójnego opodatkowania, znaczenie Modelowej Konwencji OECD oraz Komentarza do Modelowej Konwencji OECD (konstrukcja umów, prawidłowa wykładnia postanowień umów).
II. Katalog należności podlegających obowiązkowi pobrania podatku u źródła
1. Zasady opodatkowania odsetek – odsetki w ustawie o CIT i PIT, a odsetki w umowach o unikaniu podwójnego opodatkowania.
2. Interpretacje i orzeczenia w zakresie odsetek – m.in. cashpooling / kapitalizacja odsetek.
3. Zasady opodatkowania należności licencyjnych – należności licencyjne w ustawie o CIT i PIT a należności licencyjne w umowach o unikaniu podwójnego opodatkowania.
4. Szczególne rodzaje należności licencyjnych – m.in. programy komputerowe i urządzenia przemysłowe.
5. Zwolnienie z obowiązku pobrania podatku u źródła od odsetek i należności licencyjnych dla podmiotów powiązanych.
6. Dywidendy w ustawie o CIT i PIT oraz dywidendy w umowach o unikaniu podwójnego opodatkowania.
7. Zwolnienie z obowiązku pobrania podatku u źródła od dywidend dla podmiotów powiązanych.
8. Bilety lotnicze, a czarter samolotów na gruncie WHT.
9. Zakup usług o charakterze niematerialnym w ustawie o CIT i PIT oraz w umowach o unikaniu podwójnego opodatkowania.
10. Wybrane przykłady usług niematerialnych na bazie najnowszych orzeczeń i interpretacji (ubezpieczenia, szkolenia, pośrednictwo, hosting, helpdesk, audyt, targi).
11. Zyski z przedsiębiorstw – jak postępować przy usługach niematerialnych w zakresie stosowania UPO.
12. Inne wybrane należności – dochody z nieruchomości, wynagrodzenia członków rad nadzorczych i dyrektorów.
III. Certyfikat rezydencji – rola, forma, problemy praktyczne
1. Znaczenie certyfikatów rezydencji.
2. Forma certyfikatów rezydencji.
3. Data ważności certyfikatu rezydencji.
4. Dane niezbędne dla uznania dokumentu za certyfikat rezydencji / dokumenty nieuznawane za certyfikaty rezydencji.
5. Możliwość korzystania z kopii certyfikatów rezydencji.
IV. Problemy praktyczne związane z poborem podatku u źródła
1. Kurs waluty stosowany do obliczenia wysokości podatku u źródła.
2. Pobrany podatek u źródła jako koszt uzyskania przychodu.
3. Problem tzw. ubruttowienia (gross-up).
V. Należyta staranności w podatku u źródła
1. Przesłanki należytej staranności.
2. Obowiązek weryfikacji statusu kontrahenta jako tzw. beneficial owner – jak zweryfikować kontrahenta?
3. Praktyczne przykłady dochowania należytej staranności – jakie dodatkowe dokumenty należy pozyskać?
VI. Mechanizm „pay and refund” (zasady poboru podatku od płatności powyżej 2 mln PLN)
1. Czym jest mechanizm „pay and refund” i w jakich przypadkach należy go stosować?
2. Oświadczenie płatnika i opinia o stosowaniu preferencji jako sposoby na niepobieranie podatku po przekroczeniu limitu 2 mln PLN.
3. Zasady zwrotu podatku u źródła.
VII. Obowiązki informacyjne i dokumentacyjne:
1. Deklaracje CIT-10Z oraz PIT-8AR (data złożenia, wymagane informacje, właściwy urząd)
2. Informacje IFT-2/2R oraz IFT-1/1R (data złożenia, właściwy urząd).
3. Omówienie nowego formularza IFT-2/IFT-2R(11) krok po kroku (w tym przedstawienie praktycznych przykładów).
4. Pozostałe obowiązki dokumentacyjne i informacyjne (m.in. ORD-U, CIT-8/O).
"
["description"]=>
string(0) ""
["additional_info"]=>
string(766) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
4 godziny 50 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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To już ostatni dzwonek na przygotowanie deklaracji na podatek od nieruchomości w nowym stanie prawnym. W marcu proponujemy Państwu szkolenie, na którym omówimy nowe definicje budynku i budowli oraz podsumujemy zmiany i przedstawimy wnioski z naszych dotychczasowych analiz aby ułatwić zdążenie z przygotowaniem deklaracji w nowym stanie prawnym. Dodatkowo, brzmienie nowych przepisów skonfrontujemy z pierwszymi sygnałami ze strony organów podatkowych, a sygnały te są wyjątkowo niepokojące. Kilka słów poświęcimy również zabezpieczeniu ryzyka.
PROGRAM
1. Nowa definicja budynku.
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4. Nowa definicja budowli
5. Najistotniejsze skutki zmiany definicji budowli.
6. Omówienie obiektów, które najczęściej występują w praktyce i ich nowa kwalifikacja wymaga szerszego przygotowania.
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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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To już ostatni dzwonek na przygotowanie deklaracji na podatek od nieruchomości w nowym stanie prawnym. W marcu proponujemy Państwu szkolenie, na którym omówimy nowe definicje budynku i budowli oraz podsumujemy zmiany i przedstawimy wnioski z naszych dotychczasowych analiz aby ułatwić zdążenie z przygotowaniem deklaracji w nowym stanie prawnym. Dodatkowo, brzmienie nowych przepisów skonfrontujemy z pierwszymi sygnałami ze strony organów podatkowych, a sygnały te są wyjątkowo niepokojące. Kilka słów poświęcimy również zabezpieczeniu ryzyka.
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Tak
Materiały:
Tak
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"
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"
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array(7) {
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["product_id"]=>
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["locale"]=>
string(2) "pl"
["name"]=>
string(65) "Jak płacić niższy CIT? Przegląd ulg i preferencji podatkowych"
["content"]=>
string(2917) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Celem szkolenie jest przedstawienie wybranych ulg i preferencji podatkowych pod kątem możliwości obniżenia CIT. Ustawa przewiduje szereg możliwości, ulg i preferencji, aby obniżyć kwotę podatku do zapłaty. W wielu przypadkach podatnicy nie korzystają z tych możliwości. Szkolenie ma na celu omówienie w pełni legalnych sposobów na obniżenie podatku.
PROGRAM
I. Tradycyjne odliczenia i ulgi w CIT – omówienie regulacji
1. Darowizny (na pożytek publiczny, kult religijny i inne)
2. Odliczenie straty
3. Hipotetyczne odsetki w kosztach (NID)
4. Ulga na złe długi
5. Obniżona stawka CIT 9%
6. Ulgi CSR (wspieranie sportu, kultury i nauki)
II. Inne możliwości podatkowe w CIT
1. Estoński CIT – kto może i kiedy się opłaca skorzystać?
2. Fundacja rodzinna – korzyści podatkowe
III. Odliczenie odpisu na specjalny fundusz inwestycyjny
1. Istota regulacji
2. Kto może skorzystać?
3. Jakie korzyści można uzyskać?
4. Zasady wydatkowania środków
IV. Ulgi wspierające innowacje
1. Ulga B+R – korzystne zmiany
2. Ulga dla innowacyjnych pracowników
3. Ulga na prototyp
4. Ulga na ekspansję produktową
5. Ulga na robotyzację
"
["description"]=>
string(0) ""
["additional_info"]=>
string(766) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
1 godzina 45 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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string(2) "pl"
["name"]=>
string(65) "Jak płacić niższy CIT? Przegląd ulg i preferencji podatkowych"
["content"]=>
string(2917) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Celem szkolenie jest przedstawienie wybranych ulg i preferencji podatkowych pod kątem możliwości obniżenia CIT. Ustawa przewiduje szereg możliwości, ulg i preferencji, aby obniżyć kwotę podatku do zapłaty. W wielu przypadkach podatnicy nie korzystają z tych możliwości. Szkolenie ma na celu omówienie w pełni legalnych sposobów na obniżenie podatku.
PROGRAM
I. Tradycyjne odliczenia i ulgi w CIT – omówienie regulacji
1. Darowizny (na pożytek publiczny, kult religijny i inne)
2. Odliczenie straty
3. Hipotetyczne odsetki w kosztach (NID)
4. Ulga na złe długi
5. Obniżona stawka CIT 9%
6. Ulgi CSR (wspieranie sportu, kultury i nauki)
II. Inne możliwości podatkowe w CIT
1. Estoński CIT – kto może i kiedy się opłaca skorzystać?
2. Fundacja rodzinna – korzyści podatkowe
III. Odliczenie odpisu na specjalny fundusz inwestycyjny
1. Istota regulacji
2. Kto może skorzystać?
3. Jakie korzyści można uzyskać?
4. Zasady wydatkowania środków
IV. Ulgi wspierające innowacje
1. Ulga B+R – korzystne zmiany
2. Ulga dla innowacyjnych pracowników
3. Ulga na prototyp
4. Ulga na ekspansję produktową
5. Ulga na robotyzację
"
["description"]=>
string(0) ""
["additional_info"]=>
string(766) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
1 godzina 45 minut
Certyfikat:
Tak
Materiały:
Tak
"
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NULL
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string(19) "2023-05-24 14:49:46"
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string(508) "Absolwentka Wydziału Prawa i Administracji Uniwersytetu Śląskiego w Katowicach. Doradca podatkowy z 28 letnim stażem. Wspólnik w kancelarii doradztwa podatkowego. Wykładowca na studiach z zakresu podatków oraz wynagrodzeń w Akademii WSB oraz Akademii Ekonomicznej w Krakowie. Trener z 18 letnim stażem z zakresu podatków dochodowych, podatku VAT, naliczania wynagrodzeń, ZUS, zasiłków. Praktyk z pasją dzielący się zdobytą przez lata wiedzą i doświadczeniem.
"
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}
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array(33) {
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["last_name"]=>
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NULL
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NULL
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NULL
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NULL
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string(508) "Absolwentka Wydziału Prawa i Administracji Uniwersytetu Śląskiego w Katowicach. Doradca podatkowy z 28 letnim stażem. Wspólnik w kancelarii doradztwa podatkowego. Wykładowca na studiach z zakresu podatków oraz wynagrodzeń w Akademii WSB oraz Akademii Ekonomicznej w Krakowie. Trener z 18 letnim stażem z zakresu podatków dochodowych, podatku VAT, naliczania wynagrodzeń, ZUS, zasiłków. Praktyk z pasją dzielący się zdobytą przez lata wiedzą i doświadczeniem.
"
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NULL
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["locale"]=>
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["name"]=>
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["content"]=>
string(5814) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Szkolenie przeznaczone dla małych przedsiębiorców i pracowników księgowości oraz biur rachunkowych. Najważniejsze i usystematyzowane informacje związane z obowiązkiem prowadzenia PKPIR. Od wyboru obowiązków przez dokumenty, zapisy księgowe, korekty do podstaw w zakresie momentu powstania obowiązku podatkowego i daty ponoszenia kosztów z uwzględnieniem zmian z 2025 roku wynikających z wprowadzenia metody kasowej w PIT. Najważniejsze informacje, obowiązki i zagrożenia w jednym miejscu.
Cel: usystematyzowanie wiedzy z zakresu zasad prowadzenia PKPIR, przybliżenie zmian z 2025 roku, wskazanie obszarów zagrożeń i przybliżenie niecodziennych zdarzeń gospodarczych ujmowanych w PKPIR.
PROGRAM
1. Podatkowa Księga Przychodów i Rozchodów (PKPiR)
a) zakres podmiotów obowiązanych do prowadzenia PKPiR
b) podstawy prawne – ustawa PDOF i rozporządzenie wykonawcze
c) PKPiR a wybór formy opodatkowania
d) PKPiR papierowo czy elektronicznie?
e) PKPiR a metoda kasowa w PIT
2. Prowadzenie PKPiR
a) procedury obowiązujące przy zakładaniu księgi, zawiadomienia, obowiązki
b) budowa PKPiR z uwzględnieniem zmian z 2019 roku
c) zasady prowadzenia ewidencji PKPiR – zasady ewidencjonowania dokumentów, terminy, dokumenty źródłowe, korygowanie zapisów
3. Przychody związane z prowadzeniem działalności gospodarczej
a) przychody ze sprzedaży towarów, wyrobów , materiałów i usług
b) pozostałe przychody
c) rodzaje dokumentów źródłowych będących podstawą zapisów w PKPiR
4. Koszty uzyskania przychodów
a) definicja kosztów w ustawie o PDOF, koszty negatywne, moment ujmowania kosztów
b) księgowanie kosztów zakupu towarów handlowych i materiałów
c) ujmowanie kosztów w czasie
d) koszty „kontrowersyjne”
5. Poszczególne dowody księgowe stanowiące podstawę zapisów w PKPiR
a) Faktury
b) Faktury korygujące
c) Rachunki
d) Dowody wewnętrzne
e) Kwity, paragony, umowy i inne
6. Środki trwałe w firmie
a) pojęcie i definicja środków trwałych
b) amortyzacja środków trwałych, metody dokonywania odpisów amortyzacyjnych
c) kiedy odpis amortyzacyjny jest kosztem
d) ewidencja środków trwałych i wyposażenia
7. Samochód w firmie wykorzystywany w działalności gospodarczej – wiedza w pigułce
a) samochód jako środek trwały
b) używanie samochodu prywatnego w celach służbowych
c) ewidencja przebiegu kilometrów
8. Lista płac i narzuty w PKPiR
9. Inwentaryzacja
a) podmioty zobowiązane do sporządzania spisu z natury
b) zarządzenie spisu z natury przez organ skarbowy
c) terminy sporządzania spisu z natury
d) dokumentacja, wycena zapasów, różnica remanentowa
10. Podatek VAT a PKPiR
a) wzajemna zależność między PKPiR a ewidencjami VAT
b) obowiązek i terminy do rejestracji jako podatnik VAT czynny
"
["description"]=>
string(0) ""
["additional_info"]=>
string(767) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
4 godziny 35 minuty
Certyfikat:
Tak
Materiały:
Tak
"
}
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["id"]=>
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["product_id"]=>
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["locale"]=>
string(2) "pl"
["name"]=>
string(28) "PKPIR w praktyce w 2025 roku"
["content"]=>
string(5814) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Szkolenie przeznaczone dla małych przedsiębiorców i pracowników księgowości oraz biur rachunkowych. Najważniejsze i usystematyzowane informacje związane z obowiązkiem prowadzenia PKPIR. Od wyboru obowiązków przez dokumenty, zapisy księgowe, korekty do podstaw w zakresie momentu powstania obowiązku podatkowego i daty ponoszenia kosztów z uwzględnieniem zmian z 2025 roku wynikających z wprowadzenia metody kasowej w PIT. Najważniejsze informacje, obowiązki i zagrożenia w jednym miejscu.
Cel: usystematyzowanie wiedzy z zakresu zasad prowadzenia PKPIR, przybliżenie zmian z 2025 roku, wskazanie obszarów zagrożeń i przybliżenie niecodziennych zdarzeń gospodarczych ujmowanych w PKPIR.
PROGRAM
1. Podatkowa Księga Przychodów i Rozchodów (PKPiR)
a) zakres podmiotów obowiązanych do prowadzenia PKPiR
b) podstawy prawne – ustawa PDOF i rozporządzenie wykonawcze
c) PKPiR a wybór formy opodatkowania
d) PKPiR papierowo czy elektronicznie?
e) PKPiR a metoda kasowa w PIT
2. Prowadzenie PKPiR
a) procedury obowiązujące przy zakładaniu księgi, zawiadomienia, obowiązki
b) budowa PKPiR z uwzględnieniem zmian z 2019 roku
c) zasady prowadzenia ewidencji PKPiR – zasady ewidencjonowania dokumentów, terminy, dokumenty źródłowe, korygowanie zapisów
3. Przychody związane z prowadzeniem działalności gospodarczej
a) przychody ze sprzedaży towarów, wyrobów , materiałów i usług
b) pozostałe przychody
c) rodzaje dokumentów źródłowych będących podstawą zapisów w PKPiR
4. Koszty uzyskania przychodów
a) definicja kosztów w ustawie o PDOF, koszty negatywne, moment ujmowania kosztów
b) księgowanie kosztów zakupu towarów handlowych i materiałów
c) ujmowanie kosztów w czasie
d) koszty „kontrowersyjne”
5. Poszczególne dowody księgowe stanowiące podstawę zapisów w PKPiR
a) Faktury
b) Faktury korygujące
c) Rachunki
d) Dowody wewnętrzne
e) Kwity, paragony, umowy i inne
6. Środki trwałe w firmie
a) pojęcie i definicja środków trwałych
b) amortyzacja środków trwałych, metody dokonywania odpisów amortyzacyjnych
c) kiedy odpis amortyzacyjny jest kosztem
d) ewidencja środków trwałych i wyposażenia
7. Samochód w firmie wykorzystywany w działalności gospodarczej – wiedza w pigułce
a) samochód jako środek trwały
b) używanie samochodu prywatnego w celach służbowych
c) ewidencja przebiegu kilometrów
8. Lista płac i narzuty w PKPiR
9. Inwentaryzacja
a) podmioty zobowiązane do sporządzania spisu z natury
b) zarządzenie spisu z natury przez organ skarbowy
c) terminy sporządzania spisu z natury
d) dokumentacja, wycena zapasów, różnica remanentowa
10. Podatek VAT a PKPiR
a) wzajemna zależność między PKPiR a ewidencjami VAT
b) obowiązek i terminy do rejestracji jako podatnik VAT czynny
"
["description"]=>
string(0) ""
["additional_info"]=>
string(767) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
4 godziny 35 minuty
Certyfikat:
Tak
Materiały:
Tak
"
}
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array(0) {
}
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}
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}
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}
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"
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string(2628) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Celem szkolenia jest przedstawienie założeń oraz korzyści płynących dla firm rodzinnych oraz możliwości, jakie daje nowa instytucja w polskim systemie prawnym – Fundacja Rodzinna.
Podczas spotkania szczegółowo przedstawione zostaną omówione będą zagadnienia obejmujące kwestie podatkowe, związane z założeniem, funkcjonowaniem oraz zakończeniem istnienia Fundacji Rodzinnej.
PROGRAM
1. Informacje podstawowe
a. Czym jest fundacja rodzinna;
b. Fundacja rodzinna a inne osoby prawne i jednostki niemające osobowości prawnej;
c. Restrykcje związane z prowadzeniem fundacji rodzinnej.
2. Założenie fundacji rodzinnej
a. Formalności związane z założeniem fundacji rodzinnej;
b. Fundator czy fundatorzy;
c. Wyposażenie fundacji rodzinnej w niezbędny majątek – skutki podatkowe.
3. Prowadzenie działalności przez fundację rodzinną
a. Zwolnienie z podatku dochodowego od osób prawnych oraz jego ograniczenia;
b. Opodatkowanie świadczeń otrzymywanych przez beneficjentów;
c. Fundacja rodzinna a VAT i inne podatki.
4. Rozwiązanie fundacji rodzinnej
a. Procedura rozwiązania fundacji rodzinnej;
b. Skutki podatkowe zakończenia funkcjonowania fundacji rodzinnej;
c. Ustalenie podstawy opodatkowania.
"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
2 godzina 38 minuty
Certyfikat:
Tak
Materiały:
Tak
"
}
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OPIS SZKOLENIA
Celem szkolenia jest przedstawienie założeń oraz korzyści płynących dla firm rodzinnych oraz możliwości, jakie daje nowa instytucja w polskim systemie prawnym – Fundacja Rodzinna.
Podczas spotkania szczegółowo przedstawione zostaną omówione będą zagadnienia obejmujące kwestie podatkowe, związane z założeniem, funkcjonowaniem oraz zakończeniem istnienia Fundacji Rodzinnej.
PROGRAM
1. Informacje podstawowe
a. Czym jest fundacja rodzinna;
b. Fundacja rodzinna a inne osoby prawne i jednostki niemające osobowości prawnej;
c. Restrykcje związane z prowadzeniem fundacji rodzinnej.
2. Założenie fundacji rodzinnej
a. Formalności związane z założeniem fundacji rodzinnej;
b. Fundator czy fundatorzy;
c. Wyposażenie fundacji rodzinnej w niezbędny majątek – skutki podatkowe.
3. Prowadzenie działalności przez fundację rodzinną
a. Zwolnienie z podatku dochodowego od osób prawnych oraz jego ograniczenia;
b. Opodatkowanie świadczeń otrzymywanych przez beneficjentów;
c. Fundacja rodzinna a VAT i inne podatki.
4. Rozwiązanie fundacji rodzinnej
a. Procedura rozwiązania fundacji rodzinnej;
b. Skutki podatkowe zakończenia funkcjonowania fundacji rodzinnej;
c. Ustalenie podstawy opodatkowania.
"
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Czas trwania:
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Tak
Materiały:
Tak
"
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string(11) "facebook_id"
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string(9) "google_id"
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string(2) "id"
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bool(false)
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OPIS SZKOLENIA
Niniejsze szkolenie stanowi kontynuację cyklu szkoleń dotyczących praw spółek. W ramach tego szkolenia postaramy się przekazać kolejną porcję informacji i porad w zakresie szczególnych zagadnień związanych z działaniem spółki z ograniczoną odpowiedzialnością.
PROGRAM
1) Założenie spółki z o.o.
• streszczenie procedury;
• na co zwracać szczególną uwagę?
2) Przystąpienie nowego wspólnika do spółki z o.o.
• Sposoby dołączenia wspólnika do spółki
• Procedury związane ze zmianą wspólników
3) Wystąpienie wspólnika ze spółki z o.o.
• Sposoby wystąpienie wspólnika ze spółki
• Jakie procedury mogą mieć zastosowanie?
• Na co zwracać uwagę?
4) Dziedziczenie udziałów / sukcesja w sp. z o.o.
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• Jak uregulować kwestię dziedziczenia w umowie spółki?
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"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
3 godzina 33 minuty
Certyfikat:
Tak
Materiały:
Tak
"
}
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OPIS SZKOLENIA
Niniejsze szkolenie stanowi kontynuację cyklu szkoleń dotyczących praw spółek. W ramach tego szkolenia postaramy się przekazać kolejną porcję informacji i porad w zakresie szczególnych zagadnień związanych z działaniem spółki z ograniczoną odpowiedzialnością.
PROGRAM
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2) Przystąpienie nowego wspólnika do spółki z o.o.
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• Sposoby wystąpienie wspólnika ze spółki
• Jakie procedury mogą mieć zastosowanie?
• Na co zwracać uwagę?
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• Jak uregulować kwestię dziedziczenia w umowie spółki?
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"
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Cena bez abonamentu:
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Czas trwania:
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Tak
Materiały:
Tak
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array(0) {
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array(5) {
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["type"]=>
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["category_id"]=>
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["created_by"]=>
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["pivot_categorable_id"]=>
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"
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string(910) "Anna jest doradcą podatkowym i Partnerem Zarządzającym w Kancelarii LTCA. Ukończyła prawo na Uniwersytecie Warszawskim oraz aplikację adwokacką przy Okręgowej Radzie Adwokackiej w Warszawie. Doświadczenie zawodowe zdobywała w renomowanych kancelariach prawnych i podatkowych, doradzając przy skomplikowanych transakcjach gospodarczych. Koncentruje się na doradztwie z zakresu podatków dochodowych ze szczególnym uwzględnieniem cen transferowych i analiz benchmarkigowych. Zarządzała ponad 300 projektami z zakresu TP. Anna z powodzeniem wdrażała również projekty z zakresu raportowania schematów podatkowych (MDR) oraz systemów compliance. Wykładowca na ponad 300 szkoleniach z zakresu cen transferowych, podatków CIT i VAT, MDR oraz compliance. Regularnie publikuje w prasie branżowej i specjalistycznej. Włada biegle językiem angielskim.
"
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["name"]=>
string(28) "EUDR – co oznacza dla firm"
["content"]=>
string(6069) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
EUDR – co oznacza dla firm
Według szacunków polskiego rządu EUDR obejmie ponad 120 tysięcy firm w Polsce. Mało firm ma świadomość, że EUDR może dotyczyć właśnie ich!
Rozporządzenie EUDR (European Union Deforestation Regulation) to prawo UE, które zakazuje wprowadzania na rynek unijny oraz eksportu produktów przyczyniających się do wylesiania, wymagając od firm wdrożenia szczegółowych systemów należytej staranności, których elementami będzie:
• zbieranie informacji o produktach i towarach;
• ocena ryzyka;
• podejmowanie działań mające na celu zmniejszanie ryzyka;
• składanie i publikowanie oświadczeń o należytej staranności.
Kogo dotyczy EUDR?
EUDR dotyczy wszystkich podmiotów, które w ramach działalności gospodarczej wprowadzają do obrotu lub eksportują wyroby/towary objęte Rozporządzeniem. Zgodnie z przepisami obowiązki wynikające z Rozporządzenia będą dotyczyły:
• importerów;
• eksporterów;
• producentów;
• dystrybutorów;
• hurtownie oraz
• podmioty handlowe, które udostępniają towary/wyroby na rynku – np. sieci handlowe;
Jakich towarów/wyrobów dotyczy EUDR?
EUDR jako towar odnośny wymienia: kawę, kakao, soję, palmę olejową, kauczuk, drewno, bydło.
Pod EUDR podlegać będą również wszystkie produkty wytworzone z tzw. towarów odnośnych, słodycze zawierające kakao, wszelkie produkty zawierające kauczuk takie jak opony, dętki, artykuły odzieżowe i dodatki odzieżowe, wszelkie produkty z drewna, drewno opałowe, meble, branża papiernicza itp.
Sankcje
Zgodnie z przepisami, sankcją za nieprzestrzeganie przepisów o EUDR jest kara finansowa, polegająca na możliwości pozbawienia podmiotu wszelkich korzyści ekonomicznych z handlu towarem / produktem odnośnym, który nie spełnia wymogów. Poziom kar może wynieść nawet 4% obrotu rocznego osiągniętego przez podmiot w całej UE.
PROGRAM
Podczas naszego szkolenia uczestnicy dowiedzą się czym jest EUDR, kogo dotyczy, jaki wpływ będzie miał na działalność firm oraz jak skutecznie przygotować się na wdrożenie nowych przepisów.
1. Zagadnienia wstępne
a) czym jest Rozporządzenie EUDR i jakie cele ma osiągnąć;
b) proces implementacji
c) daty i harmonogram wdrożenia
2. Kogo dotyczy EUDR
a) Jakie towary są objęte EUDR
b) Jakie wyroby mogą być objęte EUDR
c) Jakie podmioty będą zobowiązane do stosowania przepisów
3. Należyta staranność w rozumieniu EUDR
a) Jak zbudować system należytej staranności zgodny z EUDR
b) Obowiązki związane ze zbieraniem informacji o towarach i produktach
c) Obowiązki związane z oceną ryzyka
d) Obowiązki związane z podejmowaniem działań ograniczających ryzyko
e) Dokumentowanie przeprowadzonych działań
f) Publikowanie informacji o dochowaniu należytej staranności
4. Klasyfikacja podmiotu, a stosowanie zasad uproszczonej należytej staranności
a) Obowiązki podmiotów
b) Obowiązki podmiotów handlowych
c) Możliwość działania upoważnionych przedstawicieli
5. Geolokalizacja
a) Istota geolokalizacji dla EUDR i narzędzia służące wykonywaniu obowiązków
6. Raportowanie EUDR
a) Systemy informatyczne służące raportowaniu EUDR
7. Kontrole i sankcje
a) Kontrole podmiotów i podmiotów handlowych
b) Sposoby przeprowadzania kontroli
c) Działania naprawcze
d) Sankcje
"
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string(0) ""
["additional_info"]=>
string(767) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
2 godzina 22 minuty
Certyfikat:
Tak
Materiały:
Tak
"
}
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["content"]=>
string(6069) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
EUDR – co oznacza dla firm
Według szacunków polskiego rządu EUDR obejmie ponad 120 tysięcy firm w Polsce. Mało firm ma świadomość, że EUDR może dotyczyć właśnie ich!
Rozporządzenie EUDR (European Union Deforestation Regulation) to prawo UE, które zakazuje wprowadzania na rynek unijny oraz eksportu produktów przyczyniających się do wylesiania, wymagając od firm wdrożenia szczegółowych systemów należytej staranności, których elementami będzie:
• zbieranie informacji o produktach i towarach;
• ocena ryzyka;
• podejmowanie działań mające na celu zmniejszanie ryzyka;
• składanie i publikowanie oświadczeń o należytej staranności.
Kogo dotyczy EUDR?
EUDR dotyczy wszystkich podmiotów, które w ramach działalności gospodarczej wprowadzają do obrotu lub eksportują wyroby/towary objęte Rozporządzeniem. Zgodnie z przepisami obowiązki wynikające z Rozporządzenia będą dotyczyły:
• importerów;
• eksporterów;
• producentów;
• dystrybutorów;
• hurtownie oraz
• podmioty handlowe, które udostępniają towary/wyroby na rynku – np. sieci handlowe;
Jakich towarów/wyrobów dotyczy EUDR?
EUDR jako towar odnośny wymienia: kawę, kakao, soję, palmę olejową, kauczuk, drewno, bydło.
Pod EUDR podlegać będą również wszystkie produkty wytworzone z tzw. towarów odnośnych, słodycze zawierające kakao, wszelkie produkty zawierające kauczuk takie jak opony, dętki, artykuły odzieżowe i dodatki odzieżowe, wszelkie produkty z drewna, drewno opałowe, meble, branża papiernicza itp.
Sankcje
Zgodnie z przepisami, sankcją za nieprzestrzeganie przepisów o EUDR jest kara finansowa, polegająca na możliwości pozbawienia podmiotu wszelkich korzyści ekonomicznych z handlu towarem / produktem odnośnym, który nie spełnia wymogów. Poziom kar może wynieść nawet 4% obrotu rocznego osiągniętego przez podmiot w całej UE.
PROGRAM
Podczas naszego szkolenia uczestnicy dowiedzą się czym jest EUDR, kogo dotyczy, jaki wpływ będzie miał na działalność firm oraz jak skutecznie przygotować się na wdrożenie nowych przepisów.
1. Zagadnienia wstępne
a) czym jest Rozporządzenie EUDR i jakie cele ma osiągnąć;
b) proces implementacji
c) daty i harmonogram wdrożenia
2. Kogo dotyczy EUDR
a) Jakie towary są objęte EUDR
b) Jakie wyroby mogą być objęte EUDR
c) Jakie podmioty będą zobowiązane do stosowania przepisów
3. Należyta staranność w rozumieniu EUDR
a) Jak zbudować system należytej staranności zgodny z EUDR
b) Obowiązki związane ze zbieraniem informacji o towarach i produktach
c) Obowiązki związane z oceną ryzyka
d) Obowiązki związane z podejmowaniem działań ograniczających ryzyko
e) Dokumentowanie przeprowadzonych działań
f) Publikowanie informacji o dochowaniu należytej staranności
4. Klasyfikacja podmiotu, a stosowanie zasad uproszczonej należytej staranności
a) Obowiązki podmiotów
b) Obowiązki podmiotów handlowych
c) Możliwość działania upoważnionych przedstawicieli
5. Geolokalizacja
a) Istota geolokalizacji dla EUDR i narzędzia służące wykonywaniu obowiązków
6. Raportowanie EUDR
a) Systemy informatyczne służące raportowaniu EUDR
7. Kontrole i sankcje
a) Kontrole podmiotów i podmiotów handlowych
b) Sposoby przeprowadzania kontroli
c) Działania naprawcze
d) Sankcje
"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
2 godzina 22 minuty
Certyfikat:
Tak
Materiały:
Tak
"
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string(57) "OPODATKOWANIE ODPŁATNEGO ZBYCIA NIERUCHOMOŚCI PIT I VAT"
["content"]=>
string(3495) "FRAGEMNT SZKOLENIA
OPIS SZKOLENIA
Celem szkolenia jest kompleksowe omówienie problematyki PIT i VAT związanej z odpłatnym zbyciem nieruchomości
Szkolenie obejmuje zagadnienia, które zostały wybrane na bazie naszej wieloletniej praktyki.
Skupiamy się na poszczególnych zagadnieniach, omawiając regulacje ustawowe oraz najnowsze interpretacje organów podatkowych i orzeczenia sądów administracyjnych.
Grupa docelowa: księgowi, pracownicy biur rachunkowych, przedsiębiorcy oraz inne osoby zajmujące się podatkami.
PROGRAM
1. Sprzedaż nieruchomości a źródła przychodów PIT
2. Przesłanki prowadzenia działalności gospodarczej i wpływ działalności na zasady opodatkowania
3. Kiedy zakup i sprzedaż nieruchomości mogą przesądzać o prowadzonej działalności gospodarczej
4. Sprzedaż nieruchomości w ramach działalności gospodarczej
5. Sprzedaży nieruchomości przed upływem 5 lat (poza działalnością gospodarczą)
6. Jak liczyć okres 5 lat od nabycia nieruchomości?
7. Sprzedaż nieruchomości nabytej w spadku
8. Sprzedaż nieruchomości stanowiącej majątek wspólny małżonków
9. Koszty odpłatnego zbycia
10. Dochód ze sprzedaży nieruchomości
11. Koszty uzyskania przychodu
12. Amortyzacja
13. Ulga mieszkaniowa, warunki stosowania
14. Umowa przedwstępna, a ulga mieszkaniowa
15. Jak liczyć kwotę dochodu zwolnionego?
16. Stawka podatkowa
17. Zeznanie podatkowe PIT-39
18. Sprzedaż nieruchomości na gruncie ustawy o VAT, w tym:
a. Definicja podatnika a obrót nieruchomościami – kiedy działalność?
b. Dostawa nieruchomości zasady opodatkowania (grunty, budynki, budowle, obiekty budowlane i prawa do lokalu)
c. Zwolnienie z opodatkowania – kiedy dobrowolne, a kiedy obowiązkowe – problemy praktyczne związane z pierwszym zasiedleniem i nie tylko
19. Kiedy zastosujemy stawkę 23 % a kiedy 8 % (znaczenie Polskiej Klasyfikacji Obiektów Budowlanych) – co z garażami i obiektami infrastruktury?
"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
3 godziny 26 minut
Certyfikat:
Tak
Materiały:
Tak
"
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string(3495) "FRAGEMNT SZKOLENIA
OPIS SZKOLENIA
Celem szkolenia jest kompleksowe omówienie problematyki PIT i VAT związanej z odpłatnym zbyciem nieruchomości
Szkolenie obejmuje zagadnienia, które zostały wybrane na bazie naszej wieloletniej praktyki.
Skupiamy się na poszczególnych zagadnieniach, omawiając regulacje ustawowe oraz najnowsze interpretacje organów podatkowych i orzeczenia sądów administracyjnych.
Grupa docelowa: księgowi, pracownicy biur rachunkowych, przedsiębiorcy oraz inne osoby zajmujące się podatkami.
PROGRAM
1. Sprzedaż nieruchomości a źródła przychodów PIT
2. Przesłanki prowadzenia działalności gospodarczej i wpływ działalności na zasady opodatkowania
3. Kiedy zakup i sprzedaż nieruchomości mogą przesądzać o prowadzonej działalności gospodarczej
4. Sprzedaż nieruchomości w ramach działalności gospodarczej
5. Sprzedaży nieruchomości przed upływem 5 lat (poza działalnością gospodarczą)
6. Jak liczyć okres 5 lat od nabycia nieruchomości?
7. Sprzedaż nieruchomości nabytej w spadku
8. Sprzedaż nieruchomości stanowiącej majątek wspólny małżonków
9. Koszty odpłatnego zbycia
10. Dochód ze sprzedaży nieruchomości
11. Koszty uzyskania przychodu
12. Amortyzacja
13. Ulga mieszkaniowa, warunki stosowania
14. Umowa przedwstępna, a ulga mieszkaniowa
15. Jak liczyć kwotę dochodu zwolnionego?
16. Stawka podatkowa
17. Zeznanie podatkowe PIT-39
18. Sprzedaż nieruchomości na gruncie ustawy o VAT, w tym:
a. Definicja podatnika a obrót nieruchomościami – kiedy działalność?
b. Dostawa nieruchomości zasady opodatkowania (grunty, budynki, budowle, obiekty budowlane i prawa do lokalu)
c. Zwolnienie z opodatkowania – kiedy dobrowolne, a kiedy obowiązkowe – problemy praktyczne związane z pierwszym zasiedleniem i nie tylko
19. Kiedy zastosujemy stawkę 23 % a kiedy 8 % (znaczenie Polskiej Klasyfikacji Obiektów Budowlanych) – co z garażami i obiektami infrastruktury?
"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
3 godziny 26 minut
Certyfikat:
Tak
Materiały:
Tak
"
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"
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"
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string(2) "id"
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string(2841) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Celem szkolenia jest przedstawienie różnych form opodatkowania i prowadzenia działalności gospodarczej w 2025 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(0) ""
["additional_info"]=>
string(766) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
3 godziny 3 minuty
Certyfikat:
Tak
Materiały:
Tak
"
}
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OPIS SZKOLENIA
Celem szkolenia jest przedstawienie różnych form opodatkowania i prowadzenia działalności gospodarczej w 2025 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
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c. Podatek liniowy a składka zdrowotna
d. Zeznania podatkowe
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a. Zasady zgłoszenia i zmiany tej formy opodatkowania
b. Wyłączenia i wykluczenia spod opodatkowania ryczałtem
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"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
3 godziny 3 minuty
Certyfikat:
Tak
Materiały:
Tak
"
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NULL
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["name"]=>
string(60) "MSR mające wpływ na sporządzenie sprawozdania finansowego"
["content"]=>
string(2899) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
W czasie szkolenia omówione zostaną standardy które determinują ogólny kształt sprawozdania finansowego przygotowywanego wg MSSF/MSR. Jest to szkolenie wprowadzające do zagadnień MSR.
PROGRAM
1. Wprowadzenie do MSR/MSSF:
• MSR/MSSF jako globalny i uniwersalny język sprawozdawczości
• MSSF w Unii Europejskiej i w polskim prawie bilansowym – obowiązki/możliwości zastosowania
• Źródła wiedzy na temat MSR/MSSF i sposobu ich zastosowania
2. Założenia koncepcyjne sprawozdawczości finansowej według MSR/MSSF:
• MSR/MSSF jako język sprawozdawczości opartej na zasadach a nie regułach
• Nadrzędne zasady sprawozdawczości wg MSR/MSSF
• Cechy jakościowe i główne elementy sprawozdania finansowego
• Zasady ujmowania i wyceny elementów sprawozdania finansowego
3. Omówienie struktury MSR MSSF i interpretacji
4. Sprawozdanie finansowe według MSR i MSSF
• Omówienie zasad przygotowywania sprawozdania wg MSSF/MSR w tym „elementy sprawozdania”, „zakres ujawnień w sprawozdaniu finansowym” przykłady prezentacji
5. Zasady wynikające z MSR 1 i MSR 27
6. Polityka rachunkowości – MSR 8
7. Zdarzenia po dniu bilansowym MSR 10
8. Sprawozdawczość śródroczna MSR 34
9. Rachunek przepływów wg MSR 7 – powiązania sprawozdawcze
10. Sprawozdanie z segmentów operacyjnych.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(766) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
4 godziny 13 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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string(60) "MSR mające wpływ na sporządzenie sprawozdania finansowego"
["content"]=>
string(2899) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
W czasie szkolenia omówione zostaną standardy które determinują ogólny kształt sprawozdania finansowego przygotowywanego wg MSSF/MSR. Jest to szkolenie wprowadzające do zagadnień MSR.
PROGRAM
1. Wprowadzenie do MSR/MSSF:
• MSR/MSSF jako globalny i uniwersalny język sprawozdawczości
• MSSF w Unii Europejskiej i w polskim prawie bilansowym – obowiązki/możliwości zastosowania
• Źródła wiedzy na temat MSR/MSSF i sposobu ich zastosowania
2. Założenia koncepcyjne sprawozdawczości finansowej według MSR/MSSF:
• MSR/MSSF jako język sprawozdawczości opartej na zasadach a nie regułach
• Nadrzędne zasady sprawozdawczości wg MSR/MSSF
• Cechy jakościowe i główne elementy sprawozdania finansowego
• Zasady ujmowania i wyceny elementów sprawozdania finansowego
3. Omówienie struktury MSR MSSF i interpretacji
4. Sprawozdanie finansowe według MSR i MSSF
• Omówienie zasad przygotowywania sprawozdania wg MSSF/MSR w tym „elementy sprawozdania”, „zakres ujawnień w sprawozdaniu finansowym” przykłady prezentacji
5. Zasady wynikające z MSR 1 i MSR 27
6. Polityka rachunkowości – MSR 8
7. Zdarzenia po dniu bilansowym MSR 10
8. Sprawozdawczość śródroczna MSR 34
9. Rachunek przepływów wg MSR 7 – powiązania sprawozdawcze
10. Sprawozdanie z segmentów operacyjnych.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(766) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
4 godziny 13 minut
Certyfikat:
Tak
Materiały:
Tak
"
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string(44) "SCTeam\Products\Presenters\Revisions\Product"
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string(4) "slug"
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string(32) "clickMeetingConference.starts_at"
}
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}
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}
Znaleziono 493 szkoleń
