{"id":1287,"date":"2022-03-21T20:18:00","date_gmt":"2022-03-21T19:18:00","guid":{"rendered":"https:\/\/meritoros.dev.justidea.pl\/?p=1287"},"modified":"2022-11-02T18:23:43","modified_gmt":"2022-11-02T17:23:43","slug":"koszty-niepodatkowe-nkup","status":"publish","type":"post","link":"https:\/\/meritoros.pl\/pl\/blog-podatkowo-ksiegowe\/koszty-niepodatkowe-nkup\/","title":{"rendered":"Koszty niepodatkowe (NKUP)"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Ka\u017cda firma, niezale\u017cnie od tego jak\u0105 ma form\u0119 dzia\u0142alno\u015bci oraz skal\u0119 ponosi koszty. Koszty te s\u0105 po\u015brednio lub bezpo\u015brednio zwi\u0105zane z prowadzon\u0105 dzia\u0142alno\u015bci\u0105. Jednak tylko cz\u0119\u015b\u0107 z tych koszt\u00f3w to&nbsp;<strong>koszty podatkowe<\/strong>, kt\u00f3re obni\u017caj\u0105 podstaw\u0119 opodatkowania.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Zgodnie z definicj\u0105,&nbsp;<strong>kosztami podatkowymi<\/strong>&nbsp;s\u0105 wydatki poniesione w celu osi\u0105gni\u0119cia przychod\u00f3w lub zachowania albo zabezpieczenia \u017ar\u00f3d\u0142a przychod\u00f3w. Koszt, kt\u00f3ry nie wpisuje si\u0119 w wy\u017cej przedstawion\u0105 definicj\u0119 mo\u017cna zaliczy\u0107 do&nbsp;<strong>koszt\u00f3w niepodatkowych<\/strong>. Tak poniesiony koszt&nbsp;<strong>nie obni\u017ca podstawy opodatkowania<\/strong>, a co za tym idzie&nbsp;<strong>podatek dochodowy nie ulega zmniejszeniu<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Kosztami uzyskania przychodu mog\u0105 by\u0107 r\u00f3\u017cne wydatki, przy czym b\u0119d\u0105 one zale\u017ce\u0107 od tego, jak\u0105 prowadzi si\u0119 dzia\u0142alno\u015b\u0107. W przypadku sklep\u00f3w spo\u017cywczych kosztem uzyskania przychodu mo\u017ce by\u0107 zakup alkoholu, kt\u00f3ry b\u0119dzie stanowi\u0142 towar firmy, natomiast w przypadku dzia\u0142alno\u015bci informatycznej zakupu alkoholu na firm\u0119 nie mo\u017cna uzna\u0107 jako kosztu podatkowego, bo nie ma on zwi\u0105zku z prowadzon\u0105 dzia\u0142alno\u015bci\u0105. Opr\u00f3cz koszt\u00f3w pozornych, uzale\u017cnionych od prowadzonej dzia\u0142alno\u015bci, do koszt\u00f3w uzyskania przychod\u00f3w nie mo\u017cemy zaliczy\u0107 tak\u017ce tych koszt\u00f3w, kt\u00f3re zosta\u0142y opisane w&nbsp;<strong>zamkni\u0119tym katalogu<\/strong>&nbsp;ustawy o podatku dochodowym od os\u00f3b prawnych lub ustawy o podatku dochodowym od os\u00f3b fizycznych. Do takich koszt\u00f3w zalicza si\u0119 mi\u0119dzy innymi kary umowne i odszkodowania, a tak\u017ce odsetki bud\u017cetowe.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ka\u017cda firma, niezale\u017cnie od tego jak\u0105 ma form\u0119 dzia\u0142alno\u015bci oraz skal\u0119 ponosi koszty. Jednak tylko cz\u0119\u015b\u0107 z tych koszt\u00f3w to koszty podatkowe, kt\u00f3re obni\u017caj\u0105 podstaw\u0119 opodatkowania.<\/p>\n","protected":false},"author":4,"featured_media":1584,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[3],"tags":[],"class_list":["post-1287","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-podatkowo-ksiegowe"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Koszty niepodatkowe (NKUP) - Meritoros<\/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:\/\/meritoros.pl\/pl\/blog-podatkowo-ksiegowe\/koszty-niepodatkowe-nkup\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Koszty niepodatkowe (NKUP) - Meritoros\" \/>\n<meta property=\"og:description\" content=\"Ka\u017cda firma, niezale\u017cnie od tego jak\u0105 ma form\u0119 dzia\u0142alno\u015bci oraz skal\u0119 ponosi koszty. 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