Wszystko, co musisz wiedzieć o podatku CIT!

Autor, doświadczony doradca podatkowy, przedstawia zagadnienia dotyczące podatku CIT ustalanego na zasadach ogólnych, a także specjalnych danin i sposobów opodatkowania, jakie przewiduje ustawa o podatku dochodowym od osób prawnych. Publikacja według stanu prawnego na dzień 23 lutego 2023 r., uwzględnia w szczególności zmiany, jakie zostały wprowadzone ustawą z dnia 7 października 2022 r. o zmianie ustawy o podatku dochodowym od osób prawnych oraz niektórych innych ustaw (Dz.U. z 2022 r. poz. 2180) – tzw. Polski Ład 3.0, w tym dotyczące m.in. minimalnego podatku dochodowego, podatkowych grup kapitałowych, podatku od przerzuconych dochodów, opodatkowania spółek holdingowych, podatku u źródła. Omówiona została również fundacja rodzinna – nowa dla polskiego systemu prawa instytucja, wprowadzona ustawą z dnia 26 stycznia 2023 r. o fundacji rodzinnej (Dz.U. z 2023 r. poz. 326), która wejdzie w życie w maju tego roku.

W książce m.in.:

*czy spółka osobowa może być podatnikiem podatku CIT?

którzy podatnicy objęci są nieograniczonym obowiązkiem podatkowym?

*jak prawidłowo obliczyć dochód?

*w jaki sposób rozliczyć stratę?

*które podmioty mogą stosować obniżoną stawkę podatkową?

*co nie stanowi przychodu (omówienie konkretnych przypadków)?

*które czynności związane z restrukturyzacją podlegają opodatkowaniu?

*jak rozliczyć dochód uzyskany za granicą?

*kiedy zachodzi konieczność pobrania podatku u źródła?

*jakie są zasady opodatkowania zagranicznych jednostek kontrolowanych?

*jak prawidłowo obliczyć podatek od nieruchomości wynajmowanych?

*czy IP Box wyłącza możliwość zastosowania ulgi na rozwój i badania?

*co podlega opodatkowaniu podatkiem od niezrealizowanych zysków (exit tax)?

Dla lepszego zrozumienia przedstawianych zagadnień w tekście przywołano wiele przykładów, orzecznictwo sądowe, a także interpretacje organów podatkowych.

Publikacja dedykowana podatnikom podatku CIT, księgowym, dyrektorom finansowym, a także wszystkim osobom zajmującym się rozliczaniem tego podatku w firmach.

W suplemencie elektronicznym do książki zawarto ujednolicony tekst ustawy o podatku dochodowym od osób prawnych. Plik suplementu do pobrania przez Internet – instrukcja w książce. Zainstalowanie suplementu wymaga systemu operacyjnego Windows

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