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Umowa faktoringu na gruncie ustawy o podatku dochodowym od osób fizycznych i ustawy o podatku dochodowym od osób prawnych

100%

Gwóźdź P.

Studenckie Zeszyty Naukowe

2016

vol. 19

issue 31

The subject of the present paper is the taxation of Factoring Agreement with the personal income tax and corporate income tax. The text defines tax effects caused by the Factoring Agreement for both its parties. The regulation of both acts are in line with each other. Therefore, the text is based mainly on the corporate income tax. It is possible because the Factoring Agreement applies to a particular group of entities – mostly entrepreneurs and banks. Every important issue is supported by numerous stances of the tax authorities.

Przedmiotem niniejszego opracowania jest opodatkowanie umowy faktoringu podatkiem dochodowym od osób fizycznych i podatkiem dochodowym od osób prawnych. Tekst określa skutki podatkowe, jakie wywołuje umowa faktoringu dla zawierających ją podmiotów. Przepisy obu ustaw są ze sobą zbieżne, dlatego artykuł opiera się głównie na ustawie o podatku dochodowym od osób prawnych. Jest to możliwe, ponieważ umowa faktoringu dotyczy głównie przedsiębiorców. Każda istotna kwestia jest popierana licznymi stanowiskami organów podatkowych.

Autonomiczność polskiego prawa bilansowego względem prawa podatkowego. Jej konsekwencje dla podmiotów prowadzących działalność gospodarczą

59%

Józefczuk M.

Roczniki Nauk Społecznych

2005

vol. 33

issue 3

89-100

The text discusses the overriding rule of autonomy of the Polish accounting law with respect to the tax law that is in force, and the resulting record-keeping – settlement – finance consequences for subjects having their own businesses. In the text I include the basic definitions and sources of the accounting law and the tax law that are in force in Poland now. I point to the classifications of taxes that are in force in the Polish tax system. I discuss the aims and the rules of the accounting and tax laws being in force. I mention the three types of relations existing between the accounting and tax laws as well as a brief historical outline of the process of reaching autonomy of the accounting law with respect to the tax law. I consider the differences in calculating the financial result in the accounting law and the tax result in the tax law as well as the basic differences between the contents of the definition of the cost and income in the accounting and tax laws. Finally I give actual examples of the consequences of autonomy of the accounting law with respect to the tax law for subjects having their own businesses, especially taking into account the rules of record-keeping provided by the accounting and tax laws. I discuss the lack of clarity in the tax law, and also the growing transaction costs for units having their own businesses in Poland resulting from lack of that clarity and imposition of new duties on economic subjects by the state. I suggest a short introduction to the deferred tax as the basic tool that allows including in the accounts the differences resulting from separate treatment of the cost and income in the accounting and tax laws.

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1 Roczniki Nauk Społecznych

1 Studenckie Zeszyty Naukowe

1 Gwóźdź P.

1 Józefczuk M.

1 2016

1 2005

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Umowa faktoringu na gruncie ustawy o podatku dochodowym od osób fizycznych i ustawy o podatku dochodowym od osób prawnych

Autonomiczność polskiego prawa bilansowego względem prawa podatkowego. Jej konsekwencje dla podmiotów prowadzących działalność gospodarczą