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VAT TAX, EXCISE TAX

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Ekonomia i rachunkowość
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Ekonomia i rachunkowość
R1Gxv5RZlePgy1
Ekonomia i rachunkowość
R1akHZR68oWnX1
Ekonomia i rachunkowość
Exercise 1
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Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Exercise 2
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Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Exercise 3
R1B4zdOmb9E4J1
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
mf8c8b6a4d2c510f9_1534957541685_0

CLASSIFICATION OF TAXES

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Ekonomia i rachunkowość
Exercise 4
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Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Exercise 5
ROmjVZLe9EDHX1
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Exercise 6
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Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
mf8c8b6a4d2c510f9_1534957554300_0

DOCUMENT STORAGE

Dear All,

Please read this email. I would like to remind you about the most important rules regarding the storage of accounting records.

We hold permanently the approved annual financial statementsmf8c8b6a4d2c510f9_1535285374727_0annual financial statements.Account ledgersmf8c8b6a4d2c510f9_1535285392097_0Account ledgers and employee payroll recordsmf8c8b6a4d2c510f9_1535285404797_0employee payroll records or equivalent are kept for 5 years. We keep accounting documentsmf8c8b6a4d2c510f9_1535285419392_0accounting documents of proceeds from retail sales until the date of approval of the financial statements for a given financial yearmf8c8b6a4d2c510f9_1535285438672_0financial year, not shorter than until the date of settlement of persons entrusted with the components of assetsmf8c8b6a4d2c510f9_1535285450853_0assets covered by retail sale. Accounting documents regarding fixed assetsmf8c8b6a4d2c510f9_1535285464191_0fixed assets under construction, loans, commercial contracts, claims pursued in civil proceedings or subject to criminal or tax proceedings are kept for 5 years from the beginning of the year following the financial year in which operations, transactions, proceedings were finally completed, repaid, settled or expiredmf8c8b6a4d2c510f9_1535285476092_0expired. Documents that relate to the warrantymf8c8b6a4d2c510f9_1535285492197_0warranty and complaints are stored by us for 1 year after the end of the warranty period or settlement of the complaint. In contrast, inventory documentsmf8c8b6a4d2c510f9_1535285507766_0inventory documents and other accounting documents and statements, for which the obligation to prepare results from the Act, are kept for 5 years.

Once again I would like to kindly ask you to read this email.

Regards,

Marek Kowalski

Exercise 7
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Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
mf8c8b6a4d2c510f9_1535285507766_0
mf8c8b6a4d2c510f9_1535285492197_0
mf8c8b6a4d2c510f9_1535285476092_0
mf8c8b6a4d2c510f9_1535285464191_0
mf8c8b6a4d2c510f9_1535285450853_0
mf8c8b6a4d2c510f9_1535285438672_0
mf8c8b6a4d2c510f9_1535285419392_0
mf8c8b6a4d2c510f9_1535285404797_0
mf8c8b6a4d2c510f9_1535285392097_0
mf8c8b6a4d2c510f9_1535285374727_0
mf8c8b6a4d2c510f9_1534957601332_0

MECHANISM OF VAT CALCULATION

R1HLnrIDFBW3c1
Ekonomia i rachunkowość
Exercise 8
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Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Exercise 9
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Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Exercise 10
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Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
mf8c8b6a4d2c510f9_1534957614679_0

TAX ORDINANCE ACT

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Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
mf8c8b6a4d2c510f9_1534957628502_0

Pictures

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Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
RGJwnL2W6E6Yf1
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
RpqUTUG91GcWz1
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
mf8c8b6a4d2c510f9_1534957638238_0

Game

R1eOMyQ8zHQGj1
Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Rj3iesihelj1e1
Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
R8Et14nHTGlEz1
Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
mf8c8b6a4d2c510f9_1534957649991_0

Dictionary

md7b46216f51376978c1_1498134d7b462_507
account ledger, account ledgers əˈkaʊnt ˈledʒ.ər
account ledger, account ledgers əˈkaʊnt ˈledʒ.ər

księga rachunkowa

m24ekie16f51376978c1_149813424ekie_473
accounting document, accounting documents əˈkaʊn.tɪŋ ˈdɒk.jə.mənt
accounting document, accounting documents əˈkaʊn.tɪŋ ˈdɒk.jə.mənt

dowód księgowy

mccdk6g16f51376978c1_1498134ccdk6g_436
accounting period əˈkaʊn.tɪŋ ˈpɪə.ri.əd
accounting period əˈkaʊn.tɪŋ ˈpɪə.ri.əd

okres rozliczeniowy

mfimnef16f51376978c1_1498134fimnef_778
add æd
add æd

doliczać

mh7nedi16f51376978c1_1498134h7nedi_240
advances on taxes ədˈvɑːns ɒn tæks
advances on taxes ədˈvɑːns ɒn tæks

zaliczka na podatek

mi3ndnm16f51376978c1_1498134i3ndnm_955
amount of surplus əˈmaʊnt əv ˈsɜː.pləs
amount of surplus əˈmaʊnt əv ˈsɜː.pləs

kwota nadwyżki

mnfhaai16f51376978c1_1498134nfhaai_482
amount per unit of product əˈmaʊnt pər ˈjuː.nɪt əv ˈprɒd.ʌkt
amount per unit of product əˈmaʊnt pər ˈjuː.nɪt əv ˈprɒd.ʌkt

kwota na jednostkę wyrobu

mden3k216f51376978c1_1498134den3k2_893
annual financial statements ˈæn.ju.əl faɪˈnæn.ʃəl ˈsteɪt.mənt
annual financial statements ˈæn.ju.əl faɪˈnæn.ʃəl ˈsteɪt.mənt

roczne sprawozdanie finansowe

migeha216f51376978c1_1498134igeha2_854
asset, assets ˈæs.et
asset, assets ˈæs.et

aktywa

mick9da16f51376978c1_1498134ick9da_440
business entity, business entities ˈbɪz.nɪs ˈen.tɪ.ti
business entity, business entities ˈbɪz.nɪs ˈen.tɪ.ti

przedsiębiorca

mef6cej16f51376978c1_1498134ef6cej_324
consumption tax kənˈsʌmp.ʃən tæks
consumption tax kənˈsʌmp.ʃən tæks

podatek konsumpcyjny

mjm79g916f51376978c1_1498134jm79g9_640
declaration, declarations ˌdek.ləˈreɪ.ʃən
declaration, declarations ˌdek.ləˈreɪ.ʃən

deklaracja

mcag79b16f51376978c1_1498134cag79b_111
deduct dɪˈdʌkt
deduct dɪˈdʌkt

odliczać

mef345916f51376978c1_1498134ef3459_951
direct tax, direct taxes daɪˈrekt tæks
direct tax, direct taxes daɪˈrekt tæks

podatek bezpośredni

mj54j9d16f51376978c1_1498134j54j9d_151
discount ˈdɪs.kaʊnt
discount ˈdɪs.kaʊnt

rabat

m8cjb2g16f51376978c1_14981348cjb2g_238
double taxation ˈdʌb.əl tækˈseɪ.ʃən
double taxation ˈdʌb.əl tækˈseɪ.ʃən

podwójne opodatkowanie

mg426j616f51376978c1_1498134g426j6_788
employee payroll record, employee payroll records ɪmˈplɔɪ.iː ˈpeɪ.rəʊl rɪˈkɔːd
employee payroll record, employee payroll records ɪmˈplɔɪ.iː ˈpeɪ.rəʊl rɪˈkɔːd

karta wynagrodzeń pracowników

mdbe9ke16f51376978c1_1498134dbe9ke_316
excise tax ˈek.saɪz tæks
excise tax ˈek.saɪz tæks

podatek akcyzowy

mk7maji16f51376978c1_1498134k7maji_563
expire ɪkˈspaɪər
expire ɪkˈspaɪər

przedawniać

mjhe7ni16f51376978c1_1498134jhe7ni_423
export ɪkˈspɔːt
export ɪkˈspɔːt

eksport

mhbhin516f51376978c1_1498134hbhin5_614
financial year, financial years faɪˈnæn.ʃəl jɪər
financial year, financial years faɪˈnæn.ʃəl jɪər

rok obrotowy

meddca816f51376978c1_1498134eddca8_674
fixed asset, fixed assets fɪkst ˈæs.et
fixed asset, fixed assets fɪkst ˈæs.et

środki trwałe

mag9knf16f51376978c1_1498134ag9knf_918
goods ɡʊdz
goods ɡʊdz

towar

m7b22fc16f51376978c1_14981347b22fc_504
gross amount ɡrəʊs əˈmaʊnt
gross amount ɡrəʊs əˈmaʊnt

kwota brutto

m6figfh16f51376978c1_14981346figfh_292
gross price ɡrəʊs praɪs
gross price ɡrəʊs praɪs

cena brutto

m8aacmn16f51376978c1_14981348aacmn_118
income tax ˈɪn.kʌm tæks
income tax ˈɪn.kʌm tæks

podatek dochodowy

mc2e3nn16f51376978c1_1498134c2e3nn_639
indirect tax, indirect taxes ˌɪn.daɪˈrekt tæks
indirect tax, indirect taxes ˌɪn.daɪˈrekt tæks

podatek pośredni

mf6i7g516f51376978c1_1498134f6i7g5_375
input tax ˈɪn.pʊt tæks
input tax ˈɪn.pʊt tæks

podatek naliczony

maj9gce16f51376978c1_1498134aj9gce_801
inventory document, inventory documents ˈɪn.vən.tər.i ˈdɒk.jə.mənt
inventory document, inventory documents ˈɪn.vən.tər.i ˈdɒk.jə.mənt

dokument inwentaryzacyjny

mkemdnj16f51376978c1_1498134kemdnj_618
invoice number ˈɪn.vɔɪs ˈnʌm.bər
invoice number ˈɪn.vɔɪs ˈnʌm.bər

faktura numer

m7nie7a16f51376978c1_14981347nie7a_402
local tax ˈləʊ.kəl tæks
local tax ˈləʊ.kəl tæks

podatek samorządowy

m7fadj816f51376978c1_14981347fadj8_151
margin ˈmɑː.dʒɪn
margin ˈmɑː.dʒɪn

marża

mf92fac16f51376978c1_1498134f92fac_872
net amount net əˈmaʊnt
net amount net əˈmaʊnt

kwota netto

migjjk916f51376978c1_1498134igjjk9_706
net price net praɪs
net price net praɪs

cena netto

megfih416f51376978c1_1498134egfih4_102
object of taxation ˈɒb.dʒɪkt əv tækˈseɪ.ʃən
object of taxation ˈɒb.dʒɪkt əv tækˈseɪ.ʃən

przedmiot opodatkowania

mb6ih9616f51376978c1_1498134b6ih96_182
output tax ˈaʊt.pʊt tæks
output tax ˈaʊt.pʊt tæks

podatek należny

mfk6h8b16f51376978c1_1498134fk6h8b_792
percentage of the maximum retail price pəˈsen.tɪdʒ əv ðə ˈmæk.sɪ.məm ˈriː.teɪl praɪs
percentage of the maximum retail price pəˈsen.tɪdʒ əv ðə ˈmæk.sɪ.məm ˈriː.teɪl praɪs

procent maksymalnej ceny detalicznej

mdgfh8616f51376978c1_1498134dgfh86_441
percentage of the product price pəˈsen.tɪdʒ əv ðə ˈprɒd.ʌkt praɪs
percentage of the product price pəˈsen.tɪdʒ əv ðə ˈprɒd.ʌkt praɪs

procent ceny wyrobu

mjmm4aa16f51376978c1_1498134jmm4aa_780
percentage tax pəˈsen.tɪdʒ tæks
percentage tax pəˈsen.tɪdʒ tæks

podatek procentowy

m4ejg7b16f51376978c1_14981344ejg7b_903
prime rate praɪm reɪt
prime rate praɪm reɪt

stawka podstawowa

mi9m9aa16f51376978c1_1498134i9m9aa_621
property tax ˈprɒp.ə.ti tæks
property tax ˈprɒp.ə.ti tæks

podatek majątkowy

mbg6ecf16f51376978c1_1498134bg6ecf_343
quarterly settlement ˈkwɔː.təl.i ˈset.əl.mənt
quarterly settlement ˈkwɔː.təl.i ˈset.əl.mənt

rozliczenie kwartalne

mmkckh716f51376978c1_1498134mkckh7_451
revenue and expense ledger ˈrev.ən.juː ənd ɪkˈspens ˈledʒ.ər
revenue and expense ledger ˈrev.ən.juː ənd ɪkˈspens ˈledʒ.ər

księga przychodów i rozchodów

m5j8mk716f51376978c1_14981345j8mk7_754
revenue tax ˈrev.ən.juː tæks
revenue tax ˈrev.ən.juː tæks

podatek przychodowy

m886ace16f51376978c1_1498134886ace_413
service ˈsɜː.vɪs
service ˈsɜː.vɪs

usługa

mgbejdm16f51376978c1_1498134gbejdm_671
settlement according to general principles ˈset.əl.mənt əˈkɔː.dɪŋ ˌtuː ˈdʒen.ər.əl ˈprɪn.sə.pəl
settlement according to general principles ˈset.əl.mənt əˈkɔː.dɪŋ ˌtuː ˈdʒen.ər.əl ˈprɪn.sə.pəl

rozliczenie na zasadach ogólnych

mimignj16f51376978c1_1498134imignj_126
specific tax spəˈsɪf.ɪk tæks
specific tax spəˈsɪf.ɪk tæks

podatek kwotowy

m74j5gf16f51376978c1_149813474j5gf_630
state budget steɪt ˈbʌdʒ.ɪt
state budget steɪt ˈbʌdʒ.ɪt

budżet państwa

m5bg4ih16f51376978c1_14981345bg4ih_305
state tax steɪt tæks
state tax steɪt tæks

podatek państwowy

mhic4hd16f51376978c1_1498134hic4hd_767
supply səˈplaɪ
supply səˈplaɪ

dostawa

mnk5fkk16f51376978c1_1498134nk5fkk_818
tax act tæks ækt
tax act tæks ækt

ustawa podatkowa

m7c3c7d16f51376978c1_14981347c3c7d_295
tax base tæks beɪs
tax base tæks beɪs

podstawa opodatkowania

mcicigm16f51376978c1_1498134cicigm_624
tax office tæks ˈɒf.ɪs
tax office tæks ˈɒf.ɪs

urząd skarbowy

m6mhid816f51376978c1_14981346mhid8_801
tax rate tæks reɪt
tax rate tæks reɪt

stawka podatkowa

m7ii82a16f51376978c1_14981347ii82a_250
tax relief, tax reliefs tæks rɪˈliːf
tax relief, tax reliefs tæks rɪˈliːf

ulga podatkowa

m8gdej216f51376978c1_14981348gdej2_729
tax warehouse tæks ˈweə.haʊs
tax warehouse tæks ˈweə.haʊs

skład podatkowy

mgc6iie16f51376978c1_1498134gc6iie_617
taxpayer, taxpayers ˈtæksˌpeɪ.ər
taxpayer, taxpayers ˈtæksˌpeɪ.ər

podatnik

mfdic8316f51376978c1_1498134fdic83_296
valorem duty vəˈlɔːrɛm ˈdʒuː.ti
valorem duty vəˈlɔːrɛm ˈdʒuː.ti

podatek proporcjonalny

mibecem16f51376978c1_1498134ibecem_255
VAT ˌviː.eɪˈtiː
VAT ˌviː.eɪˈtiː

podatek VAT

mg8iegj16f51376978c1_1498134g8iegj_628
VAT amount ˌviː.eɪˈtiː əˈmaʊnt
VAT amount ˌviː.eɪˈtiː əˈmaʊnt

kwota VAT

mdk42mn16f51376978c1_1498134dk42mn_692
VAT rate ˌviː.eɪˈtiː reɪt
VAT rate ˌviː.eɪˈtiː reɪt

stawka VAT

mkkham516f51376978c1_1498134kkham5_589
warranty ˈwɒr.ən.ti
warranty ˈwɒr.ən.ti

rękojmia