Since 2013, the value of intangible assets (intangible assets) no longer affects the possibility of further application of the simplified tax system (simplified tax system), while the value of fixed assets still matters. And it should not be more than 100 million rubles.
If the organization decides to change the object of taxation, then, according to legislative amendments, this can be done no later than December 31. That is, if you use a profitable
simplified taxation system, and decide that income-spending is more suitable for you, then the IFTS must be notified of the change of property by December 31, 2013. Change the selected object after you have been notified of the transition to this special tax regime, but until the beginning of the year from which you will apply this special regime, it will not be possible. For example, an organization has filed a notice of the transition from 2013 to the revenue and expense tax system. If then they change their minds and decide to use the simplified tax system with another object in 2013, nothing can be done - and the whole of 2013 will have to work on a revenue-and-expense simplification. It will be possible to change the object of taxation only from 2014.
Now organizations that apply this special tax regime have been spared the need to take into account exchange rate differences arising from the revaluation of currency values and liabilities. By and large, this innovation will not change anything for them: the cash method used by them eliminates the appearance of such incomes and expenses in principle, although the Ministry of Finance requires that positive differences be taken into account for tax purposes, and negative differences are present in the list of expenses in the Tax Code.
Until 2013, the provision was in force, according to which the paid contributions for compulsory insurance reduce the tax or
advance payment for the period to the extent of the amounts calculated for the same period. The Ministry of Finance and the Federal Tax Service understood this norm differently. From the point of view of the Ministry of Finance, simplists reduce the tax on the amount of contributions paid in the same period, regardless of when they are assessed. The FTS believes that tax is reduced only by the amount of contributions that are accrued for the same quarter and paid on the date of submission of the simplified tax return. Since this year, the Tax Code has a specific indication that small business taxes are reduced by the amount of contributions paid in a given period within the calculated amounts. That is, the point of view of the Ministry of Finance is fixed in the Tax Code of the Russian Federation.
It is also explicitly stated in this article that the tax under the STS can be reduced solely by the amount of sickness benefits paid for the first 3 days of the sick leave at the expense of the employer. Previously, there was no such indication in the Tax Code, and therefore many “profitable” simplists had a logical question: is it possible to reduce the tax on benefits paid from the FSS? To which the Ministry of Finance always answered: "No, it is impossible." Now, however, the legislator has directly fixed the position of officials in the code. In addition, if personal insurance contracts have been entered into for employees of an organization that applies a special tax regime, payments for which finance the amount of sickness benefits, disability benefits will be recorded only in the amount not covered by payments under these contracts.
In turn, payments under these agreements from 2013 will also reduce the amount of tax for a “profitable" USN. True, only if insurance payments on them will not exceed the amount of state benefits. At the same time, the tax under the simplified tax system cannot be reduced by all these payments by more than 50%.
In 2013, it is still possible to apply this special tax regime until the amount of income is above 60 million rubles. Moreover, if since 2013 the “simplified girl” has been combined with the patent system, then when determining the limit, it is necessary to take into account the income received under both taxation regimes. Since 2014, the income limit for
applying the simplified tax system will have to be indexed by the deflator coefficient. The value of the coefficient and the indexing order are the same as for the forty-five millionth limit for switching to the simplified tax system.