{"id":14346,"date":"2024-01-26T12:23:35","date_gmt":"2024-01-26T11:23:35","guid":{"rendered":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/?p=14346"},"modified":"2025-11-21T07:48:38","modified_gmt":"2025-11-21T06:48:38","slug":"uwzglednienie-roznic-remanentowych-zasady-rozliczania-w-2024","status":"publish","type":"post","link":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/uwzglednienie-roznic-remanentowych-zasady-rozliczania-2024","title":{"rendered":"Uwzgl\u0119dnienie r\u00f3\u017cnic remanentowych &#8211; zasady rozliczania w 2024"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"14346\" class=\"elementor elementor-14346\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-75a4c04 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"75a4c04\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ff72c4b\" data-id=\"ff72c4b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a5ca6f3 elementor-widget elementor-widget-text-editor\" data-id=\"a5ca6f3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">W poni\u017cszej poradzie wyj\u0105\u015bnimy, jak w programie SKP\u00ae uwzgl\u0119dnienia\u0107 r\u00f3\u017cnice remanentowe w dochodzie grudnia (sk\u0142adka za stycze\u0144)\u00a0 lub dopiero w rocznym rozliczeniu sk\u0142adki zdrowotnej.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Przedsi\u0119biorcy, kt\u00f3rzy prowadz\u0105 podatkow\u0105 ksi\u0119g\u0119 przychod\u00f3w i rozchod\u00f3w, s\u0105 zobowi\u0105zani do sporz\u0105dzania remanent\u00f3w, kt\u00f3re wp\u0142ywaj\u0105 nie tylko na podatek dochodowy, ale tak\u017ce na obliczenie rocznej sk\u0142adki zdrowotnej. Remanent powinien wi\u0119c by\u0107 wykonany przy rozpocz\u0119ciu dzia\u0142alno\u015bci w trakcie roku podatkowego, a tak\u017ce na jego zako\u0144czenie. Na dzie\u0144 31.12. danego roku nale\u017cy wi\u0119c sporz\u0105dzi\u0107 spis z natury.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Na potrzeby wyliczenia zobowi\u0105zania podatkowego zgodnie z art. 24 ust. 2 ustawy o PIT, podstaw\u0105 jego wyliczenia jest doch\u00f3d, czyli r\u00f3\u017cnica pomi\u0119dzy przychodem a kosztami uzyskania:<\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">powi\u0119kszona o r\u00f3\u017cnic\u0119 pomi\u0119dzy warto\u015bci\u0105 remanentu ko\u0144cowego i pocz\u0105tkowego (je\u017celi warto\u015b\u0107 remanentu ko\u0144cowego jest wy\u017csza ni\u017c warto\u015b\u0107 remanentu pocz\u0105tkowego) lub<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">pomniejszona o r\u00f3\u017cnic\u0119 pomi\u0119dzy warto\u015bci\u0105 remanentu pocz\u0105tkowego i ko\u0144cowego (je\u017celi warto\u015b\u0107 remanentu pocz\u0105tkowego jest wy\u017csza).<\/span><\/li><\/ul><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Zgodnie z art. 81 ust. 2c ust. 5\u00a0ustawy o \u015bwiadczeniach opieki zdrowotnej finansowanych ze \u015brodk\u00f3w publicznych przy obliczaniu podstawy wymiaru sk\u0142adki zdrowotnej (w przypadku os\u00f3b prowadz\u0105cych podatkow\u0105 ksi\u0119g\u0119 przychod\u00f3w i rozchod\u00f3w, tzw. KPiR) doch\u00f3d ustala si\u0119 z uwzgl\u0119dnieniem owej r\u00f3\u017cnicy \u00a0remanentowej. R\u00f3\u017cnica remanentowa mo\u017ce zwi\u0119ksza\u0107 doch\u00f3d lub go pomniejsza\u0107:<\/span><\/p><p><strong><span style=\"font-family: helvetica, arial, sans-serif; color: #008080;\"><em>Remanent ko\u0144cowy &gt; Remanent pocz\u0105tkowy -&gt; wzrost podstawy sk\u0142adki zdrowotnej<\/em><\/span><\/strong><\/p><p><strong><span style=\"font-family: helvetica, arial, sans-serif; color: #008080;\"><em>Remanent ko\u0144cowy &lt; Remanent pocz\u0105tkowy -&gt; obni\u017cenie podstawy sk\u0142adki zdrowotnej<\/em><\/span><\/strong><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Ustawa o PIT daje podatnikowi daje podatnikowi mo\u017cliwo\u015b\u0107 uwzgl\u0119dnienia warto\u015bci sporz\u0105dzanego na dzie\u0144 31 grudnia remanentu przy obliczaniu zaliczki za grudzie\u0144 danego roku. Ale nie musi, mo\u017ce go uwzgl\u0119dni\u0107 dopiero w rozliczeniu rocznym (decyzja w tym zakresie nale\u017cy do podatnika). <\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Maj\u0105c na wzgl\u0119dzie powy\u017csze wzgl\u0119dem wyliczenia podstawy sk\u0142adki zdrowotnej podatnik r\u00f3wnie\u017c mo\u017ce podj\u0105\u0107 tak\u0105 decyzje, czy uwzgl\u0119dni j\u0105 w sk\u0142adce za stycze\u0144 liczonej na podstawie dochodu grudnia, czy dopiero w rocznym rozliczeniu.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2b4a510 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2b4a510\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8be6483\" data-id=\"8be6483\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e4b44d0 elementor-widget elementor-widget-heading\" data-id=\"e4b44d0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Uwzgl\u0119dnienie r\u00f3\u017cnicy remanentowej w miesi\u0105cu sk\u0142adki stycze\u0144  w dochodzie grudnia: <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e4eb8b9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e4eb8b9\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-25877c1\" data-id=\"25877c1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2f98414 elementor-widget elementor-widget-text-editor\" data-id=\"2f98414\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Je\u017celi sk\u0142adka za m-c stycze\u0144 liczona na podstawie dochodu grudnia ma uwzgl\u0119dnia\u0107 sporz\u0105dzony remanent , przed zaktualizowaniem obrot\u00f3w tego miesi\u0105ca nale\u017cy wprowadzi\u0107 ko\u0144cowy stan magazynu w module: Ksi\u0119gi &gt; Ksi\u0119ga Podatkowa &gt; Opcje &gt; Remanenty:<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-606b2d2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"606b2d2\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7ac34af\" data-id=\"7ac34af\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b1b8adb elementor-widget elementor-widget-image\" data-id=\"b1b8adb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"288\" height=\"362\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2024\/01\/roznice-remanentowe-_-1.png\" class=\"attachment-full size-full wp-image-14348\" alt=\"Tabela z r\u00f3\u017cnicami remanentowymi\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2024\/01\/roznice-remanentowe-_-1.png 288w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2024\/01\/roznice-remanentowe-_-1-239x300.png 239w\" sizes=\"(max-width: 288px) 100vw, 288px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f777d6d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f777d6d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c34de68\" data-id=\"c34de68\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2efd8d6 elementor-widget elementor-widget-text-editor\" data-id=\"2efd8d6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Dopiero po jego wprowadzeniu przechodzimy do P\u0142ac do edycji wyliczenia dochod\u00f3w do sk\u0142adki zdrowotnej (W\u0142a\u015bciciel \u2013 dochody do zdrowotnej) \u00a0i wykonujemy Aktualizacj\u0119, pobieraj\u0105c obroty grudnia wraz z wzrostem magazynowym.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a6ee8a2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a6ee8a2\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a8a4563\" data-id=\"a8a4563\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b5ef0c3 elementor-widget elementor-widget-image\" data-id=\"b5ef0c3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"726\" height=\"283\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2024\/01\/roznice-remanentowe-_-2_.png\" class=\"attachment-full size-full wp-image-14349\" alt=\"Tabela z r\u00f3\u017cnicami remanentowymi\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2024\/01\/roznice-remanentowe-_-2_.png 726w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2024\/01\/roznice-remanentowe-_-2_-300x117.png 300w\" sizes=\"(max-width: 726px) 100vw, 726px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7b59150 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7b59150\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3a89a12\" data-id=\"3a89a12\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-612417d elementor-widget elementor-widget-text-editor\" data-id=\"612417d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Przyst\u0119puj\u0105c do wyliczenia rocznego sk\u0142adki zdrowotnej przechodzimy na zak\u0142adk\u0119: Rozliczenie roczne, pobieramy najpierw dane o przychodach i kosztach za pomoc\u0105 przycisku <strong><em>Pobierz z roku sk\u0142adkowego<\/em><\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9747248 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9747248\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-bd8c153\" data-id=\"bd8c153\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a2ee4d0 elementor-widget elementor-widget-image\" data-id=\"a2ee4d0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"726\" height=\"281\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2024\/01\/roznice-remanentowe-_-3.png\" class=\"attachment-full size-full wp-image-14350\" alt=\"Tabela z r\u00f3\u017cnicami remanentowymi\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2024\/01\/roznice-remanentowe-_-3.png 726w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2024\/01\/roznice-remanentowe-_-3-300x116.png 300w\" sizes=\"(max-width: 726px) 100vw, 726px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d81a41f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d81a41f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-edc371a\" data-id=\"edc371a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4b4d400 elementor-widget elementor-widget-text-editor\" data-id=\"4b4d400\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Pobrane zostan\u0105 przychody i koszty danego roku ksi\u0119gowego bez uwzgl\u0119dnienia wzrostu magazynowego, odliczone sk\u0142adki spo\u0142eczne oraz zap\u0142acone danym w roku sk\u0142adkowym sk\u0142adki zdrowotne. <\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Zwracamy uwag\u0119, i\u017c w tabeli rocznego rozliczenia wyst\u0119puje m-c dochodu, bowiem do wylicze\u0144 bierzemy doch\u00f3d z dzia\u0142alno\u015bci gospodarczej ustalony za rok kalendarzowy jako r\u00f3\u017cnica pomi\u0119dzy osi\u0105gni\u0119tymi przychodami a poniesionymi kosztami tych przychod\u00f3w. Doch\u00f3d ten pomniejszamy o kwot\u0119 op\u0142aconych w tym roku sk\u0142adek spo\u0142ecznych, je\u017celi nie zosta\u0142y zaliczone do koszt\u00f3w uzyskania przychodu. <\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Rokiem sk\u0142adkowym jest okres od 1 lutego dane roku do 31 stycznia roku nast\u0119pnego, ale podstaw\u0119 stanowi doch\u00f3d roku kalendarzowego. <\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Dlatego te\u017c w M-c dochodu styczniu mamy wykazan\u0105 sk\u0142adk\u0119 zdrowotn\u0105 z m-c sk\u0142adki Luty, w Lutym \u2013 z Marca itd.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Nast\u0119pnie przechodzimy do pobrania r\u00f3\u017cnicy remanentowej. W oknie R\u00f3\u017cnica remanentowa korzystamy w tym celu z przycisku: <strong><em>Pobierz r\u00f3\u017cnic\u0119 z Ksi\u0119gi.<\/em><\/strong><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cf6e8da elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cf6e8da\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4b9ac6d\" data-id=\"4b9ac6d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8102789 elementor-widget elementor-widget-image\" data-id=\"8102789\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"721\" height=\"284\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2024\/01\/roznice-remanentowe-_-4_.png\" class=\"attachment-full size-full wp-image-14351\" alt=\"Tabela z r\u00f3\u017cnicami remanentowymi\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2024\/01\/roznice-remanentowe-_-4_.png 721w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2024\/01\/roznice-remanentowe-_-4_-300x118.png 300w\" sizes=\"(max-width: 721px) 100vw, 721px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1b8079a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1b8079a\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6ac6a15\" data-id=\"6ac6a15\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5664d3d elementor-widget elementor-widget-text-editor\" data-id=\"5664d3d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Dla cel\u00f3w obliczenia rocznej sk\u0142adki zdrowotnej warto\u015b\u0107 r\u00f3\u017cnicy remontowej nale\u017cy wyliczy\u0107 bior\u0105c po uwag\u0119 remanent pocz\u0105tkowy \u2013 na pocz\u0105tek roku i ostatni przeprowadzony remanent ko\u0144cowy, nawet je\u017celi w ci\u0105gu roku stosowane by\u0142y wyliczenia remanentu \u015br\u00f3drocznego.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-204fbee elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"204fbee\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5a6f2e2\" data-id=\"5a6f2e2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-33da3b3 elementor-widget elementor-widget-image\" data-id=\"33da3b3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"709\" height=\"277\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2024\/01\/roznice-remanentowe-_-5_.png\" class=\"attachment-full size-full wp-image-14352\" alt=\"Tabela z r\u00f3\u017cnicami remanentowymi\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2024\/01\/roznice-remanentowe-_-5_.png 709w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2024\/01\/roznice-remanentowe-_-5_-300x117.png 300w\" sizes=\"(max-width: 709px) 100vw, 709px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c7cdc7a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c7cdc7a\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c6ca91f\" data-id=\"c6ca91f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2b10470 elementor-widget elementor-widget-text-editor\" data-id=\"2b10470\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">W tym wariancie, o ile oczywi\u015bcie nie zasz\u0142y inne transakcje odr\u0119bnie uwzgl\u0119dniane w zaliczce i inaczej w zdrowotnej, np. odliczenie straty lat ubieg\u0142ych, sk\u0142adki zdrowotnej w liniowym podatku nie zaliczone do KUP, kt\u00f3re mo\u017cliwe s\u0105 tylko w podatku dochodowym, otrzymamy zgodno\u015b\u0107 dochodu ustalonego w module Podatek z wyliczeniami dochodu do sk\u0142adki zdrowotnej:<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a6c99ea elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a6c99ea\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-66830f3\" data-id=\"66830f3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-79655eb elementor-widget elementor-widget-image\" data-id=\"79655eb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"591\" height=\"65\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2024\/01\/roznice-remanentowe-_-6.png\" class=\"attachment-full size-full wp-image-14353\" alt=\"Tabela z r\u00f3\u017cnicami remanentowymi\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2024\/01\/roznice-remanentowe-_-6.png 591w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2024\/01\/roznice-remanentowe-_-6-300x33.png 300w\" sizes=\"(max-width: 591px) 100vw, 591px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-965c98d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"965c98d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4bd6a1c\" data-id=\"4bd6a1c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1c7600f elementor-widget elementor-widget-text-editor\" data-id=\"1c7600f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Bierzemy tu pod uwag\u0119 poz. 106\u00a0 w przypadku podatek na zasadach skali \/ poz. 44 dla zasad liniowych , bowiem ta pozycja obrazuje nam doch\u00f3d pod odj\u0119ciu sk\u0142adek spo\u0142ecznych przy zachowaniu opisanych wy\u017cej wyj\u0105tk\u00f3w.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1dfabc0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1dfabc0\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0587139\" data-id=\"0587139\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c7c1d69 elementor-widget elementor-widget-heading\" data-id=\"c7c1d69\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Uwzgl\u0119dnienie r\u00f3\u017cnicy remanentowej dopiero w rozliczeniu rocznym <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9235fa3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9235fa3\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1fb0858\" data-id=\"1fb0858\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0bcba44 elementor-widget elementor-widget-text-editor\" data-id=\"0bcba44\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Je\u017celi zdecydowali\u015bmy, \u017ce remanent b\u0119dzie uwzgl\u0119dniony dopiero w zeznaniu rocznym , to podobnie jak w przypadku rozliczenia zaliczki na podatek za grudzie\u0144 , tak i w sk\u0142adce zdrowotnej, aktualizacj\u0119 obrot\u00f3w dokonujemy przed wpisaniem stan\u00f3w remanent\u00f3w.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-856a070 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"856a070\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e364c03\" data-id=\"e364c03\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cce3322 elementor-widget elementor-widget-image\" data-id=\"cce3322\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"640\" height=\"254\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2024\/01\/roznice-remanentowe-_-6a_.png\" class=\"attachment-large size-large wp-image-14355\" alt=\"Tabela z r\u00f3\u017cnicami remanentowymi\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2024\/01\/roznice-remanentowe-_-6a_.png 727w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2024\/01\/roznice-remanentowe-_-6a_-300x119.png 300w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b53f096 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b53f096\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9529a30\" data-id=\"9529a30\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-85a4552 elementor-widget elementor-widget-text-editor\" data-id=\"85a4552\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Kolumna Wzrost mag. nie mo\u017ce by\u0107 wype\u0142niona.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Dopiero po zaktualizowaniu zar\u00f3wno Podatku jak i Dochodu do sk\u0142adki zdrowotnej , gdy pozycje przychod\u00f3w i koszt\u00f3w zostan\u0105 do tabeli pobrane, mo\u017cemy uzupe\u0142ni\u0107 pozycje Remanentu w Ksi\u0119gach:<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-43273c2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"43273c2\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-69837de\" data-id=\"69837de\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-38d9e62 elementor-widget elementor-widget-image\" data-id=\"38d9e62\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"315\" height=\"397\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2024\/01\/roznice-remanentowe-_-7.png\" class=\"attachment-full size-full wp-image-14354\" alt=\"Tabela z r\u00f3\u017cnicami remanentowymi\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2024\/01\/roznice-remanentowe-_-7.png 315w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2024\/01\/roznice-remanentowe-_-7-238x300.png 238w\" sizes=\"(max-width: 315px) 100vw, 315px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9ecb1f2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9ecb1f2\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6df8d52\" data-id=\"6df8d52\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-97f2b24 elementor-widget elementor-widget-text-editor\" data-id=\"97f2b24\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"color: #333333;\">Uwaga! Po jego uzupe\u0142nieniu nie wykonujemy ju\u017c Aktualizacji Dochodu do sk\u0142adki zdrowotnej! Je\u017celi po wpisaniu remanentu ponownie wykonali\u015bmy aktualizacj\u0119, nale\u017cy usun\u0105\u0107 r\u0119cznie kwot\u0119 w kolumnie Wzrost mag.<\/span><\/p><p><span style=\"color: #333333;\">Przyst\u0119puj\u0105c do wyliczenia rocznego sk\u0142adki zdrowotnej przechodzimy na zak\u0142adk\u0119 Rozliczenie roczne, pobieramy najpierw dane o przychodach i kosztach za pomoc\u0105 przycisku <strong><em>Pobierz z roku sk\u0142adkowego<\/em><\/strong><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-45c4875 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"45c4875\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b2ccde8\" data-id=\"b2ccde8\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-261a7cb elementor-widget elementor-widget-image\" data-id=\"261a7cb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"719\" height=\"277\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2024\/01\/roznice-remanentowe-_-9.png\" class=\"attachment-full size-full wp-image-14356\" alt=\"Tabela z r\u00f3\u017cnicami remanentowymi\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2024\/01\/roznice-remanentowe-_-9.png 719w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2024\/01\/roznice-remanentowe-_-9-300x116.png 300w\" sizes=\"(max-width: 719px) 100vw, 719px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b4c8999 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b4c8999\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7123e50\" data-id=\"7123e50\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-aa7b9ea elementor-widget elementor-widget-text-editor\" data-id=\"aa7b9ea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Pobrane zostan\u0105 przychody i koszty bez uwzgl\u0119dnienia wzrostu magazynowego, odliczone sk\u0142adki spo\u0142eczne oraz zap\u0142acone danym w roku sk\u0142adkowym sk\u0142adki zdrowotne. <\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Zwracamy uwag\u0119, i\u017c w tabeli rocznego rozliczenia wyst\u0119puje m-c dochodu, bowiem do wylicze\u0144 bierzemy doch\u00f3d z dzia\u0142alno\u015bci gospodarczej ustalony za rok kalendarzowy jako r\u00f3\u017cnica pomi\u0119dzy osi\u0105gni\u0119tymi przychodami a poniesionymi kosztami tych przychod\u00f3w. Doch\u00f3d ten pomniejszamy o kwot\u0119 op\u0142aconych w tym roku sk\u0142adek spo\u0142ecznych, je\u017celi nie zosta\u0142y zaliczone do koszt\u00f3w uzyskania przychodu. <\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Rokiem sk\u0142adkowym jest okres od 1 lutego dane roku do 31 stycznia roku nast\u0119pnego, ale podstaw\u0119 stanowi doch\u00f3d roku kalendarzowego. Dlatego te\u017c w M-c dochodu styczniu mamy wykazan\u0105 sk\u0142adk\u0119 zdrowotn\u0105 z m-c sk\u0142adki Luty, w Lutym \u2013 z Marca itd.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">A nast\u0119pnie R\u00f3\u017cnic\u0119 remanentow\u0105 korzystaj\u0105c z przycisku: <strong><em>Pobierz r\u00f3\u017cnic\u0119 z Ksi\u0119gi <\/em><\/strong>:<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0fd76ce elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0fd76ce\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-061fbae\" data-id=\"061fbae\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a706082 elementor-widget elementor-widget-image\" data-id=\"a706082\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"727\" height=\"281\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2024\/01\/roznice-remanentowe-_-10_.png\" class=\"attachment-full size-full wp-image-14357\" alt=\"Tabela z r\u00f3\u017cnicami remanentowymi\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2024\/01\/roznice-remanentowe-_-10_.png 727w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2024\/01\/roznice-remanentowe-_-10_-300x116.png 300w\" sizes=\"(max-width: 727px) 100vw, 727px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-60c09ab elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"60c09ab\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-60969e8\" data-id=\"60969e8\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bfc4b7c elementor-widget elementor-widget-text-editor\" data-id=\"bfc4b7c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Dla cel\u00f3w obliczenia rocznej sk\u0142adki zdrowotnej warto\u015b\u0107 r\u00f3\u017cnicy remontowej nale\u017cy wyliczy\u0107 bior\u0105c po uwag\u0119 remanent pocz\u0105tkowy \u2013 na pocz\u0105tek roku i ostatni przeprowadzony remanent ko\u0144cowy, nawet je\u017celi w ci\u0105gu roku stosowane by\u0142y wyliczenia remanentu \u015br\u00f3drocznego.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b859cdf elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b859cdf\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2fb7817\" data-id=\"2fb7817\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0b467d3 elementor-widget elementor-widget-image\" data-id=\"0b467d3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"710\" height=\"278\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2024\/01\/roznice-remanentowe-_-11_.png\" class=\"attachment-full size-full wp-image-14358\" alt=\"Tabela z r\u00f3\u017cnicami remanentowymi\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2024\/01\/roznice-remanentowe-_-11_.png 710w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2024\/01\/roznice-remanentowe-_-11_-300x117.png 300w\" sizes=\"(max-width: 710px) 100vw, 710px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-87be387 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"87be387\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-08c58c9\" data-id=\"08c58c9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cb32074 elementor-widget elementor-widget-text-editor\" data-id=\"cb32074\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">W tym przypadku wyst\u0105pi zbie\u017cno\u015b\u0107 w wyliczeniach zaliczki na podatek dochodowy i sk\u0142adki zdrowotnej (poza kwot\u0105 przychod\u00f3w i koszt\u00f3w), bowiem doch\u00f3d roczny dla sk\u0142adki zdrowotnej uwzgl\u0119dnia\u0142 b\u0119dzie r\u00f3\u017cnic\u0119 remanentow\u0105, a doch\u00f3d do zaliczki za grudzie\u0144 nie b\u0119dzie jej uwzgl\u0119dnia\u0142. <\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Por\u00f3wna\u0107 b\u0119dzie mo\u017cna dopiero z zeznaniem rocznym PIT-36 o ile oczywi\u015bcie nie b\u0119dziemy rozlicza\u0107 innych przychod\u00f3w \u0142\u0105cznie z dzia\u0142alno\u015bci\u0105:<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-95051bf elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"95051bf\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ce3940f\" data-id=\"ce3940f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-44bdac9 elementor-widget elementor-widget-image\" data-id=\"44bdac9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"727\" height=\"182\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2024\/01\/roznice-remanentowe-_-12.png\" class=\"attachment-full size-full wp-image-14359\" alt=\"Tabela z r\u00f3\u017cnicami remanentowymi\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2024\/01\/roznice-remanentowe-_-12.png 727w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2024\/01\/roznice-remanentowe-_-12-300x75.png 300w\" sizes=\"(max-width: 727px) 100vw, 727px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e2697e7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e2697e7\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-644ed86\" data-id=\"644ed86\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4c5345e elementor-widget elementor-widget-text-editor\" data-id=\"4c5345e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Autor: Ewelina Mandziuk<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Specjalista ds. finans\u00f3w<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t<div class=\"heateor_sss_sharing_container heateor_sss_horizontal_sharing\" data-heateor-ss-offset=\"0\" data-heateor-sss-href='https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/uwzglednienie-roznic-remanentowych-zasady-rozliczania-2024'><div class=\"heateor_sss_sharing_ul\"><a aria-label=\"Facebook\" class=\"heateor_sss_facebook\" href=\"https:\/\/www.facebook.com\/sharer\/sharer.php?u=https%3A%2F%2Fwww.ksiega-podatkowa.pl%2Fakademia-skp%2Fuwzglednienie-roznic-remanentowych-zasady-rozliczania-2024\" title=\"Facebook\" rel=\"nofollow noopener\" target=\"_blank\" style=\"font-size:32px!important;box-shadow:none;display:inline-block;vertical-align:middle\"><span class=\"heateor_sss_svg\" style=\"background-color:#0765FE;width:35px;height:35px;border-radius:999px;display:inline-block;opacity:1;float:left;font-size:32px;box-shadow:none;display:inline-block;font-size:16px;padding:0 4px;vertical-align:middle;background-repeat:repeat;overflow:hidden;padding:0;cursor:pointer;box-sizing:content-box\"><svg style=\"display:block;border-radius:999px;\" focusable=\"false\" aria-hidden=\"true\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"100%\" height=\"100%\" viewBox=\"0 0 32 32\"><path fill=\"#fff\" d=\"M28 16c0-6.627-5.373-12-12-12S4 9.373 4 16c0 5.628 3.875 10.35 9.101 11.647v-7.98h-2.474V16H13.1v-1.58c0-4.085 1.849-5.978 5.859-5.978.76 0 2.072.15 2.608.298v3.325c-.283-.03-.775-.045-1.386-.045-1.967 0-2.728.745-2.728 2.683V16h3.92l-.673 3.667h-3.247v8.245C23.395 27.195 28 22.135 28 16Z\"><\/path><\/svg><\/span><\/a><a target=\"_blank\" aria-label=\"Facebook Messenger\" class=\"heateor_sss_button_facebook_messenger\" href=\"https:\/\/www.facebook.com\/dialog\/send?app_id=1904103319867886&display=popup&link=https%3A%2F%2Fwww.ksiega-podatkowa.pl%2Fakademia-skp%2Fuwzglednienie-roznic-remanentowych-zasady-rozliczania-2024&redirect_uri=https%3A%2F%2Fwww.ksiega-podatkowa.pl%2Fakademia-skp%2Fuwzglednienie-roznic-remanentowych-zasady-rozliczania-2024\" style=\"font-size:32px!important;box-shadow:none;display:inline-block;vertical-align:middle\"><span class=\"heateor_sss_svg heateor_sss_s__default heateor_sss_s_facebook_messenger\" style=\"background-color:#0084ff;width:35px;height:35px;border-radius:999px;display:inline-block;opacity:1;float:left;font-size:32px;box-shadow:none;display:inline-block;font-size:16px;padding:0 4px;vertical-align:middle;background-repeat:repeat;overflow:hidden;padding:0;cursor:pointer;box-sizing:content-box\"><svg style=\"display:block;border-radius:999px;\" focusable=\"false\" aria-hidden=\"true\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"100%\" height=\"100%\" viewBox=\"-2 -2 36 36\"><path fill=\"#fff\" d=\"M16 5C9.986 5 5.11 9.56 5.11 15.182c0 3.2 1.58 6.054 4.046 7.92V27l3.716-2.06c.99.276 2.04.425 3.128.425 6.014 0 10.89-4.56 10.89-10.183S22.013 5 16 5zm1.147 13.655L14.33 15.73l-5.423 3 5.946-6.31 2.816 2.925 5.42-3-5.946 6.31z\"\/><\/svg><\/span><\/a><a aria-label=\"Linkedin\" class=\"heateor_sss_button_linkedin\" href=\"https:\/\/www.linkedin.com\/sharing\/share-offsite\/?url=https%3A%2F%2Fwww.ksiega-podatkowa.pl%2Fakademia-skp%2Fuwzglednienie-roznic-remanentowych-zasady-rozliczania-2024\" title=\"Linkedin\" rel=\"nofollow noopener\" target=\"_blank\" style=\"font-size:32px!important;box-shadow:none;display:inline-block;vertical-align:middle\"><span class=\"heateor_sss_svg heateor_sss_s__default heateor_sss_s_linkedin\" style=\"background-color:#0077b5;width:35px;height:35px;border-radius:999px;display:inline-block;opacity:1;float:left;font-size:32px;box-shadow:none;display:inline-block;font-size:16px;padding:0 4px;vertical-align:middle;background-repeat:repeat;overflow:hidden;padding:0;cursor:pointer;box-sizing:content-box\"><svg style=\"display:block;border-radius:999px;\" focusable=\"false\" aria-hidden=\"true\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"100%\" height=\"100%\" viewBox=\"0 0 32 32\"><path d=\"M6.227 12.61h4.19v13.48h-4.19V12.61zm2.095-6.7a2.43 2.43 0 0 1 0 4.86c-1.344 0-2.428-1.09-2.428-2.43s1.084-2.43 2.428-2.43m4.72 6.7h4.02v1.84h.058c.56-1.058 1.927-2.176 3.965-2.176 4.238 0 5.02 2.792 5.02 6.42v7.395h-4.183v-6.56c0-1.564-.03-3.574-2.178-3.574-2.18 0-2.514 1.7-2.514 3.46v6.668h-4.187V12.61z\" fill=\"#fff\"><\/path><\/svg><\/span><\/a><a aria-label=\"Whatsapp\" class=\"heateor_sss_whatsapp\" href=\"https:\/\/api.whatsapp.com\/send?text=Uwzgl%C4%99dnienie%20r%C3%B3%C5%BCnic%20remanentowych%20-%20zasady%20rozliczania%20w%202024%20https%3A%2F%2Fwww.ksiega-podatkowa.pl%2Fakademia-skp%2Fuwzglednienie-roznic-remanentowych-zasady-rozliczania-2024\" title=\"Whatsapp\" rel=\"nofollow noopener\" target=\"_blank\" style=\"font-size:32px!important;box-shadow:none;display:inline-block;vertical-align:middle\"><span class=\"heateor_sss_svg\" style=\"background-color:#55eb4c;width:35px;height:35px;border-radius:999px;display:inline-block;opacity:1;float:left;font-size:32px;box-shadow:none;display:inline-block;font-size:16px;padding:0 4px;vertical-align:middle;background-repeat:repeat;overflow:hidden;padding:0;cursor:pointer;box-sizing:content-box\"><svg style=\"display:block;border-radius:999px;\" focusable=\"false\" aria-hidden=\"true\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"100%\" height=\"100%\" viewBox=\"-6 -5 40 40\"><path class=\"heateor_sss_svg_stroke heateor_sss_no_fill\" stroke=\"#fff\" stroke-width=\"2\" fill=\"none\" d=\"M 11.579798566743314 24.396926207859085 A 10 10 0 1 0 6.808479557110079 20.73576436351046\"><\/path><path d=\"M 7 19 l -1 6 l 6 -1\" class=\"heateor_sss_no_fill heateor_sss_svg_stroke\" stroke=\"#fff\" stroke-width=\"2\" fill=\"none\"><\/path><path d=\"M 10 10 q -1 8 8 11 c 5 -1 0 -6 -1 -3 q -4 -3 -5 -5 c 4 -2 -1 -5 -1 -4\" fill=\"#fff\"><\/path><\/svg><\/span><\/a><a aria-label=\"Email\" class=\"heateor_sss_email\" href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/uwzglednienie-roznic-remanentowych-zasady-rozliczania-2024\" onclick=\"event.preventDefault();window.open('mailto:?subject=' + decodeURIComponent('Uwzgl%C4%99dnienie%20r%C3%B3%C5%BCnic%20remanentowych%20-%20zasady%20rozliczania%20w%202024').replace('&', '%26') + '&body=https%3A%2F%2Fwww.ksiega-podatkowa.pl%2Fakademia-skp%2Fuwzglednienie-roznic-remanentowych-zasady-rozliczania-2024', '_blank')\" title=\"Email\" rel=\"noopener\" style=\"font-size:32px!important;box-shadow:none;display:inline-block;vertical-align:middle\"><span class=\"heateor_sss_svg\" style=\"background-color:#649a3f;width:35px;height:35px;border-radius:999px;display:inline-block;opacity:1;float:left;font-size:32px;box-shadow:none;display:inline-block;font-size:16px;padding:0 4px;vertical-align:middle;background-repeat:repeat;overflow:hidden;padding:0;cursor:pointer;box-sizing:content-box\"><svg style=\"display:block;border-radius:999px;\" focusable=\"false\" aria-hidden=\"true\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"100%\" height=\"100%\" viewBox=\"-.75 -.5 36 36\"><path d=\"M 5.5 11 h 23 v 1 l -11 6 l -11 -6 v -1 m 0 2 l 11 6 l 11 -6 v 11 h -22 v -11\" stroke-width=\"1\" fill=\"#fff\"><\/path><\/svg><\/span><\/a><a aria-label=\"Copy Link\" class=\"heateor_sss_button_copy_link\" title=\"Copy Link\" rel=\"noopener\" href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/uwzglednienie-roznic-remanentowych-zasady-rozliczania-2024\" onclick=\"event.preventDefault()\" style=\"font-size:32px!important;box-shadow:none;display:inline-block;vertical-align:middle\"><span class=\"heateor_sss_svg heateor_sss_s__default heateor_sss_s_copy_link\" style=\"background-color:#ffc112;width:35px;height:35px;border-radius:999px;display:inline-block;opacity:1;float:left;font-size:32px;box-shadow:none;display:inline-block;font-size:16px;padding:0 4px;vertical-align:middle;background-repeat:repeat;overflow:hidden;padding:0;cursor:pointer;box-sizing:content-box\"><svg style=\"display:block;border-radius:999px;\" focusable=\"false\" aria-hidden=\"true\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"100%\" height=\"100%\" viewBox=\"-4 -4 40 40\"><path fill=\"#fff\" d=\"M24.412 21.177c0-.36-.126-.665-.377-.917l-2.804-2.804a1.235 1.235 0 0 0-.913-.378c-.377 0-.7.144-.97.43.026.028.11.11.255.25.144.14.24.236.29.29s.117.14.2.256c.087.117.146.232.177.344.03.112.046.236.046.37 0 .36-.126.666-.377.918a1.25 1.25 0 0 1-.918.377 1.4 1.4 0 0 1-.373-.047 1.062 1.062 0 0 1-.345-.175 2.268 2.268 0 0 1-.256-.2 6.815 6.815 0 0 1-.29-.29c-.14-.142-.223-.23-.25-.254-.297.28-.445.607-.445.984 0 .36.126.664.377.916l2.778 2.79c.243.243.548.364.917.364.36 0 .665-.118.917-.35l1.982-1.97c.252-.25.378-.55.378-.9zm-9.477-9.504c0-.36-.126-.665-.377-.917l-2.777-2.79a1.235 1.235 0 0 0-.913-.378c-.35 0-.656.12-.917.364L7.967 9.92c-.254.252-.38.553-.38.903 0 .36.126.665.38.917l2.802 2.804c.242.243.547.364.916.364.377 0 .7-.14.97-.418-.026-.027-.11-.11-.255-.25s-.24-.235-.29-.29a2.675 2.675 0 0 1-.2-.255 1.052 1.052 0 0 1-.176-.344 1.396 1.396 0 0 1-.047-.37c0-.36.126-.662.377-.914.252-.252.557-.377.917-.377.136 0 .26.015.37.046.114.03.23.09.346.175.117.085.202.153.256.2.054.05.15.148.29.29.14.146.222.23.25.258.294-.278.442-.606.442-.983zM27 21.177c0 1.078-.382 1.99-1.146 2.736l-1.982 1.968c-.745.75-1.658 1.12-2.736 1.12-1.087 0-2.004-.38-2.75-1.143l-2.777-2.79c-.75-.747-1.12-1.66-1.12-2.737 0-1.106.392-2.046 1.183-2.818l-1.186-1.185c-.774.79-1.708 1.186-2.805 1.186-1.078 0-1.995-.376-2.75-1.13l-2.803-2.81C5.377 12.82 5 11.903 5 10.826c0-1.08.382-1.993 1.146-2.738L8.128 6.12C8.873 5.372 9.785 5 10.864 5c1.087 0 2.004.382 2.75 1.146l2.777 2.79c.75.747 1.12 1.66 1.12 2.737 0 1.105-.392 2.045-1.183 2.817l1.186 1.186c.774-.79 1.708-1.186 2.805-1.186 1.078 0 1.995.377 2.75 1.132l2.804 2.804c.754.755 1.13 1.672 1.13 2.75z\"\/><\/svg><\/span><\/a><\/div><div class=\"heateorSssClear\"><\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>W poni\u017cszej poradzie wyj\u0105\u015bnimy, jak w programie SKP\u00ae uwzgl\u0119dnienia\u0107 r\u00f3\u017cnice remanentowe w dochodzie grudnia (sk\u0142adka za stycze\u0144)\u00a0 lub dopiero w&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[27],"tags":[507,603,668,669,670],"class_list":["post-14346","post","type-post","status-publish","format-standard","hentry","category-ksiegowanie-i-podatki-page","tag-skladka-zdrowotna","tag-roczne-rozliczenie-skladki-zdrowotnej","tag-roznice-remanentowe","tag-remanent-koncowy","tag-remanent-poczatkowy"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Uwzgl\u0119dnienie r\u00f3\u017cnic remanentowych - zasady rozliczania w 2024 - Formsoft SKP\u00ae<\/title>\n<meta name=\"description\" content=\"W poni\u017cszej poradzie wyj\u0105\u015bnimy, jak w programie SKP\u00ae uwzgl\u0119dnienia\u0107 r\u00f3\u017cnice remanentowe w dochodzie grudnia (sk\u0142adka za stycze\u0144)\u00a0 lub dopiero w rocznym rozlicze\" \/>\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.ksiega-podatkowa.pl\/akademia-skp\/uwzglednienie-roznic-remanentowych-zasady-rozliczania-2024\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Uwzgl\u0119dnienie r\u00f3\u017cnic remanentowych - zasady rozliczania w 2024 - Formsoft SKP\u00ae\" \/>\n<meta property=\"og:description\" content=\"W poni\u017cszej poradzie wyj\u0105\u015bnimy, jak w programie SKP\u00ae uwzgl\u0119dnienia\u0107 r\u00f3\u017cnice remanentowe w dochodzie grudnia (sk\u0142adka za stycze\u0144)\u00a0 lub dopiero w rocznym rozlicze\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/uwzglednienie-roznic-remanentowych-zasady-rozliczania-2024\" \/>\n<meta property=\"og:site_name\" content=\"Formsoft SKP\u00ae\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/formsoft.programy\" \/>\n<meta property=\"article:published_time\" content=\"2024-01-26T11:23:35+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-11-21T06:48:38+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2024\/01\/roznice-remanentowe-_-1.png\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/uwzglednienie-roznic-remanentowych-zasady-rozliczania-2024#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/uwzglednienie-roznic-remanentowych-zasady-rozliczania-2024\"},\"author\":{\"name\":\"FORMSOFT\",\"@id\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/#\\\/schema\\\/person\\\/6ee2eec08db6c02b48abc2180e2ed051\"},\"headline\":\"Uwzgl\u0119dnienie r\u00f3\u017cnic remanentowych &#8211; zasady rozliczania w 2024\",\"datePublished\":\"2024-01-26T11:23:35+00:00\",\"dateModified\":\"2025-11-21T06:48:38+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/uwzglednienie-roznic-remanentowych-zasady-rozliczania-2024\"},\"wordCount\":1241,\"image\":{\"@id\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/uwzglednienie-roznic-remanentowych-zasady-rozliczania-2024#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/wp-content\\\/uploads\\\/2024\\\/01\\\/roznice-remanentowe-_-1.png\",\"keywords\":[\"Sk\u0142adka zdrowotna\",\"roczne rozliczenie sk\u0142adki zdrowotnej\",\"R\u00f3\u017cnice remanentowe\",\"Remanent ko\u0144cowy\",\"Remanent pocz\u0105tkowy\"],\"articleSection\":[\"Ksi\u0119gowanie i\u00a0Podatki\"],\"inLanguage\":\"pl-PL\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/uwzglednienie-roznic-remanentowych-zasady-rozliczania-2024\",\"url\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/uwzglednienie-roznic-remanentowych-zasady-rozliczania-2024\",\"name\":\"Uwzgl\u0119dnienie r\u00f3\u017cnic remanentowych - zasady rozliczania w 2024 - Formsoft SKP\u00ae\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/uwzglednienie-roznic-remanentowych-zasady-rozliczania-2024#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/uwzglednienie-roznic-remanentowych-zasady-rozliczania-2024#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/wp-content\\\/uploads\\\/2024\\\/01\\\/roznice-remanentowe-_-1.png\",\"datePublished\":\"2024-01-26T11:23:35+00:00\",\"dateModified\":\"2025-11-21T06:48:38+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/#\\\/schema\\\/person\\\/6ee2eec08db6c02b48abc2180e2ed051\"},\"description\":\"W poni\u017cszej poradzie wyj\u0105\u015bnimy, jak w programie SKP\u00ae uwzgl\u0119dnienia\u0107 r\u00f3\u017cnice remanentowe w dochodzie grudnia (sk\u0142adka za stycze\u0144)\u00a0 lub dopiero w rocznym rozlicze\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/uwzglednienie-roznic-remanentowych-zasady-rozliczania-2024#breadcrumb\"},\"inLanguage\":\"pl-PL\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/uwzglednienie-roznic-remanentowych-zasady-rozliczania-2024\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"pl-PL\",\"@id\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/uwzglednienie-roznic-remanentowych-zasady-rozliczania-2024#primaryimage\",\"url\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/wp-content\\\/uploads\\\/2024\\\/01\\\/roznice-remanentowe-_-1.png\",\"contentUrl\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/wp-content\\\/uploads\\\/2024\\\/01\\\/roznice-remanentowe-_-1.png\",\"width\":288,\"height\":362,\"caption\":\"Tabela z r\u00f3\u017cnicami remanentowymi\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/uwzglednienie-roznic-remanentowych-zasady-rozliczania-2024#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Strona g\u0142\u00f3wna\",\"item\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Uwzgl\u0119dnienie r\u00f3\u017cnic remanentowych &#8211; zasady rozliczania w 2024\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/#website\",\"url\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/\",\"name\":\"SKP\u00ae Formsoft\",\"description\":\"Akademia SKP to zbi\u00f3r wiedzy ksi\u0119gowej og\u00f3lnej i nt. nowo\u015bci. Chcemy te\u017c, aby by\u0142a \u017ar\u00f3d\u0142em odpowiedzi na ka\u017cde pytanie dotycz\u0105ce dzia\u0142ania programu\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"pl-PL\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/#\\\/schema\\\/person\\\/6ee2eec08db6c02b48abc2180e2ed051\",\"name\":\"FORMSOFT\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pl-PL\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/d956a90ba198909056f2b091db028891119810add1bf9cc11191a4877bfa7eeb?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/d956a90ba198909056f2b091db028891119810add1bf9cc11191a4877bfa7eeb?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/d956a90ba198909056f2b091db028891119810add1bf9cc11191a4877bfa7eeb?s=96&d=mm&r=g\",\"caption\":\"FORMSOFT\"},\"url\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/author\\\/adm\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Uwzgl\u0119dnienie r\u00f3\u017cnic remanentowych - zasady rozliczania w 2024 - Formsoft SKP\u00ae","description":"W poni\u017cszej poradzie wyj\u0105\u015bnimy, jak w programie SKP\u00ae uwzgl\u0119dnienia\u0107 r\u00f3\u017cnice remanentowe w dochodzie grudnia (sk\u0142adka za stycze\u0144)\u00a0 lub dopiero w rocznym rozlicze","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/uwzglednienie-roznic-remanentowych-zasady-rozliczania-2024","og_locale":"pl_PL","og_type":"article","og_title":"Uwzgl\u0119dnienie r\u00f3\u017cnic remanentowych - zasady rozliczania w 2024 - Formsoft SKP\u00ae","og_description":"W poni\u017cszej poradzie wyj\u0105\u015bnimy, jak w programie SKP\u00ae uwzgl\u0119dnienia\u0107 r\u00f3\u017cnice remanentowe w dochodzie grudnia (sk\u0142adka za stycze\u0144)\u00a0 lub dopiero w rocznym rozlicze","og_url":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/uwzglednienie-roznic-remanentowych-zasady-rozliczania-2024","og_site_name":"Formsoft SKP\u00ae","article_publisher":"https:\/\/www.facebook.com\/formsoft.programy","article_published_time":"2024-01-26T11:23:35+00:00","article_modified_time":"2025-11-21T06:48:38+00:00","og_image":[{"url":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2024\/01\/roznice-remanentowe-_-1.png","type":"","width":"","height":""}],"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/uwzglednienie-roznic-remanentowych-zasady-rozliczania-2024#article","isPartOf":{"@id":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/uwzglednienie-roznic-remanentowych-zasady-rozliczania-2024"},"author":{"name":"FORMSOFT","@id":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/#\/schema\/person\/6ee2eec08db6c02b48abc2180e2ed051"},"headline":"Uwzgl\u0119dnienie r\u00f3\u017cnic remanentowych &#8211; zasady rozliczania w 2024","datePublished":"2024-01-26T11:23:35+00:00","dateModified":"2025-11-21T06:48:38+00:00","mainEntityOfPage":{"@id":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/uwzglednienie-roznic-remanentowych-zasady-rozliczania-2024"},"wordCount":1241,"image":{"@id":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/uwzglednienie-roznic-remanentowych-zasady-rozliczania-2024#primaryimage"},"thumbnailUrl":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2024\/01\/roznice-remanentowe-_-1.png","keywords":["Sk\u0142adka zdrowotna","roczne rozliczenie sk\u0142adki zdrowotnej","R\u00f3\u017cnice remanentowe","Remanent ko\u0144cowy","Remanent pocz\u0105tkowy"],"articleSection":["Ksi\u0119gowanie i\u00a0Podatki"],"inLanguage":"pl-PL"},{"@type":"WebPage","@id":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/uwzglednienie-roznic-remanentowych-zasady-rozliczania-2024","url":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/uwzglednienie-roznic-remanentowych-zasady-rozliczania-2024","name":"Uwzgl\u0119dnienie r\u00f3\u017cnic remanentowych - zasady rozliczania w 2024 - Formsoft SKP\u00ae","isPartOf":{"@id":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/uwzglednienie-roznic-remanentowych-zasady-rozliczania-2024#primaryimage"},"image":{"@id":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/uwzglednienie-roznic-remanentowych-zasady-rozliczania-2024#primaryimage"},"thumbnailUrl":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2024\/01\/roznice-remanentowe-_-1.png","datePublished":"2024-01-26T11:23:35+00:00","dateModified":"2025-11-21T06:48:38+00:00","author":{"@id":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/#\/schema\/person\/6ee2eec08db6c02b48abc2180e2ed051"},"description":"W poni\u017cszej poradzie wyj\u0105\u015bnimy, jak w programie SKP\u00ae uwzgl\u0119dnienia\u0107 r\u00f3\u017cnice remanentowe w dochodzie grudnia (sk\u0142adka za stycze\u0144)\u00a0 lub dopiero w rocznym rozlicze","breadcrumb":{"@id":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/uwzglednienie-roznic-remanentowych-zasady-rozliczania-2024#breadcrumb"},"inLanguage":"pl-PL","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/uwzglednienie-roznic-remanentowych-zasady-rozliczania-2024"]}]},{"@type":"ImageObject","inLanguage":"pl-PL","@id":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/uwzglednienie-roznic-remanentowych-zasady-rozliczania-2024#primaryimage","url":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2024\/01\/roznice-remanentowe-_-1.png","contentUrl":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2024\/01\/roznice-remanentowe-_-1.png","width":288,"height":362,"caption":"Tabela z r\u00f3\u017cnicami remanentowymi"},{"@type":"BreadcrumbList","@id":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/uwzglednienie-roznic-remanentowych-zasady-rozliczania-2024#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Strona g\u0142\u00f3wna","item":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp"},{"@type":"ListItem","position":2,"name":"Uwzgl\u0119dnienie r\u00f3\u017cnic remanentowych &#8211; zasady rozliczania w 2024"}]},{"@type":"WebSite","@id":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/#website","url":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/","name":"SKP\u00ae Formsoft","description":"Akademia SKP to zbi\u00f3r wiedzy ksi\u0119gowej og\u00f3lnej i nt. nowo\u015bci. Chcemy te\u017c, aby by\u0142a \u017ar\u00f3d\u0142em odpowiedzi na ka\u017cde pytanie dotycz\u0105ce dzia\u0142ania programu","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"pl-PL"},{"@type":"Person","@id":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/#\/schema\/person\/6ee2eec08db6c02b48abc2180e2ed051","name":"FORMSOFT","image":{"@type":"ImageObject","inLanguage":"pl-PL","@id":"https:\/\/secure.gravatar.com\/avatar\/d956a90ba198909056f2b091db028891119810add1bf9cc11191a4877bfa7eeb?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/d956a90ba198909056f2b091db028891119810add1bf9cc11191a4877bfa7eeb?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/d956a90ba198909056f2b091db028891119810add1bf9cc11191a4877bfa7eeb?s=96&d=mm&r=g","caption":"FORMSOFT"},"url":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/author\/adm"}]}},"_links":{"self":[{"href":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-json\/wp\/v2\/posts\/14346","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-json\/wp\/v2\/comments?post=14346"}],"version-history":[{"count":6,"href":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-json\/wp\/v2\/posts\/14346\/revisions"}],"predecessor-version":[{"id":21546,"href":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-json\/wp\/v2\/posts\/14346\/revisions\/21546"}],"wp:attachment":[{"href":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-json\/wp\/v2\/media?parent=14346"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-json\/wp\/v2\/categories?post=14346"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-json\/wp\/v2\/tags?post=14346"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}