{"id":2627,"date":"2021-05-03T17:19:07","date_gmt":"2021-05-03T15:19:07","guid":{"rendered":"https:\/\/www.ecovis.com\/poland\/pl\/?p=2627"},"modified":"2021-08-30T10:22:27","modified_gmt":"2021-08-30T08:22:27","slug":"strategie-podatkowe","status":"publish","type":"post","link":"https:\/\/www.ecovis.com\/poland\/pl\/blog\/strategie-podatkowe\/","title":{"rendered":"Strategie podatkowe"},"content":{"rendered":"<p>W zwi\u0105zku z planowanymi zmianami w ustawie o CIT od 1 stycznia 2021 pojawi\u0142 si\u0119 obowi\u0105zek podania do publicznej wiadomo\u015bci informacji o strategii podatkowej. Przedmiotem strategii podatkowej s\u0105 wydatki, kt\u00f3re wp\u0142ywaj\u0105 na zobowi\u0105zania podatkowe, a tak\u017ce czynno\u015bci zwi\u0105zane z prowadzeniem ewidencji i rozlicze\u0144. Nale\u017cy r\u00f3wnie\u017c uwzgl\u0119dni\u0107 wydatki dotycz\u0105ce rozwi\u0105zywania problem\u00f3w podatkowych oraz ograniczenia jego ryzyka.<\/p>\n<p>Przedsi\u0119biorcy mog\u0105 skorzysta\u0107 z dw\u00f3ch rodzaj\u00f3w strategii podatkowej:<\/p>\n<ul>\n<li>strategii konserwatywnej \u2013 podatnik wype\u0142nia obowi\u0105zki wynikaj\u0105ce z zakresu opodatkowania jednocze\u015bnie unika spor\u00f3w z organami podatkowymi;<\/li>\n<li>strategii agresywnej \u2013 zmierzaj\u0105cej do minimalizacji podatk\u00f3w.<\/li>\n<\/ul>\n<p>Sprawozdanie z realizowanej strategii uwzgl\u0119dnia:<\/p>\n<ol>\n<li>opis podej\u015bcia podatnika do:\n<ol>\n<li>zarz\u0105dzania wype\u0142nieniem obowi\u0105zk\u00f3w wynikaj\u0105cych z przepis\u00f3w prawa podatkowego.<\/li>\n<li>dobrowolnych form wsp\u00f3\u0142pracy z organami Krajowej Administracji Skarbowej.<\/li>\n<\/ol>\n<\/li>\n<li>opis podej\u015bcia podatnika do realizacji obowi\u0105zk\u00f3w podatkowych na terytorium Rzeczypospolitej Polskiej wraz z informacj\u0105 o liczbie przekazanych Szefowi Krajowej Administracji Skarbowej informacji o schematach podatkowych, o kt\u00f3rych mowa w art. 86a \u00a7 1 pkt 10 Ordynacji podatkowej z podzia\u0142em na podatki, kt\u00f3rych dotycz\u0105.<\/li>\n<li>informacje o:\n<ol>\n<li>transakcjach z podmiotami powi\u0105zanymi przekraczaj\u0105cych 5% sumy bilansowej aktyw\u00f3w;<\/li>\n<li>restrukturyzacjach, w tym tak\u017ce planowanych, mog\u0105cych mie\u0107 wp\u0142yw na wysoko\u015b\u0107 zobowi\u0105za\u0144 podatkowych podatnika lub podmiot\u00f3w powi\u0105zanych.<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<p>Obowi\u0105zek podania do publicznej wiadomo\u015bci informacji o strategii podatkowej b\u0119dzie dotyczy\u0142:<\/p>\n<ol>\n<li>podatnik\u00f3w CIT \u2013 w momencie gdy warto\u015b\u0107 przychodu przekroczy 50 mln euro;<\/li>\n<li>podatkowych grup kapita\u0142owych \u2013 bez wzgl\u0119du na przych\u00f3d. Ustawa nie wskazuje, \u017ce obowi\u0105zek publikowania informacji o zrealizowanych strategiach podatkowych dotyczy roku podatkowego zako\u0144czonego po 31 grudnia 2020 roku. Je\u017celi jednak ustawa wejdzie w \u017cycie jeszcze w tym roku, to podatnicy zobowi\u0105zani b\u0119d\u0105 do opublikowania tych informacji za ca\u0142y 2020 rok.<\/li>\n<\/ol>\n<a href=\"https:\/\/www.ecovis.com\/poland\/pl\/wp-content\/uploads\/sites\/2\/2021\/05\/Newsletter-02-2021-PL.pdf\" target=\"blank\"> <div class=\"ecobutton example-class\"> <i class=\"fas fa-file-pdf\"><\/i>Pobierz Newsletter 02 | 2021 w formacie PDF<\/div><\/a>\n","protected":false},"excerpt":{"rendered":"<p>W zwi\u0105zku z planowanymi zmianami w ustawie o CIT od 1 stycznia 2021 pojawi\u0142 si\u0119 obowi\u0105zek podania do publicznej wiadomo\u015bci informacji o strategii podatkowej. Przedmiotem strategii podatkowej s\u0105 wydatki, kt\u00f3re wp\u0142ywaj\u0105 na zobowi\u0105zania podatkowe, a tak\u017ce czynno\u015bci zwi\u0105zane z prowadzeniem ewidencji i rozlicze\u0144. Nale\u017cy r\u00f3wnie\u017c uwzgl\u0119dni\u0107 wydatki dotycz\u0105ce rozwi\u0105zywania problem\u00f3w podatkowych oraz ograniczenia jego ryzyka. [&hellip;]<\/p>\n","protected":false},"author":16,"featured_media":2620,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[29,28],"tags":[31],"class_list":["post-2627","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-poland-legal-news","tag-newsletter-02-2021"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Strategie podatkowe - Ecovis w Polsce<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.ecovis.com\/poland\/pl\/blog\/strategie-podatkowe\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Strategie podatkowe - Ecovis w Polsce\" \/>\n<meta property=\"og:description\" content=\"W zwi\u0105zku z planowanymi zmianami w ustawie o CIT od 1 stycznia 2021 pojawi\u0142 si\u0119 obowi\u0105zek podania do publicznej wiadomo\u015bci informacji o strategii podatkowej. Przedmiotem strategii podatkowej s\u0105 wydatki, kt\u00f3re wp\u0142ywaj\u0105 na zobowi\u0105zania podatkowe, a tak\u017ce czynno\u015bci zwi\u0105zane z prowadzeniem ewidencji i rozlicze\u0144. Nale\u017cy r\u00f3wnie\u017c uwzgl\u0119dni\u0107 wydatki dotycz\u0105ce rozwi\u0105zywania problem\u00f3w podatkowych oraz ograniczenia jego ryzyka. 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