From 2013, the value of NMA (intangible assets) does not affect the possibility of further USN (simplified taxation), 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 apply a profitable simplified taxation system, and you decided that the income-expenditure ratio suits you more, then you need to notify the tax inspectorate before December 31, 2013 about changing the facility. To change the chosen object after the notification on transition to this special tax mode has been given, but before the beginning of the year from which you will apply this special regime, it will be impossible. For example, the organization filed a notification of the transition from 2013 to the revenue-expenditure STS. If then they change their mind and decide to apply the USN with another object in 2013, nothing will be done - and the whole of 2013 will have to work on the income-expenditure simplified. Change the object of taxation will be possible only in 2014.
Now organizations that apply this special tax regime are 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 excludes the appearance of such incomes and expenses in principle, although the Ministry of Finance also requires taking into account positive differences for tax purposes, and negative differences are present in the list of expenses in the Tax Code.
Until 2013, there was a provision under which paid contributions to compulsory insurance reduce the tax or advance payment for the period within the amounts calculated for the same period. This norm was understood by the Ministry of Finance and the Federal Tax Service in different ways. From the point of view of the Ministry of Finance, uproschentsy reduce the tax on the amount of contributions paid in the same period, regardless of when they are accrued. The FTS considers that the tax is reduced only for the amount of contributions that are accrued for the same quarter and paid on the date of submission of the simplified declaration. Since this year in the Tax Code there is a specific indication that small business taxes are reduced by the amount of contributions paid in this period within the calculated amounts. That is, the Tax Code of the Russian Federation fixes the point of view of the Ministry of Finance.
Also in this article it is explicitly stated that the tax at the simplified tax can be reduced solely on the amount of sickness benefits paid for the first 3 days of the hospital at the employer's expense. Previously, there was no such instruction in the Tax Code, and therefore many "profitable" uproschentsy had a legitimate question: is it possible to reduce the tax on benefits paid at the expense of the FSS? To which the Ministry of Finance always replied: "No, you can not." Now the position of officials the legislator has directly fixed in the code. In addition, if there were contracts of personal insurance of employees of the organization that apply a special tax regime, payments for which are financed by 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 contracts from 2013 will also reduce the amount of tax with a "profitable" USN. True, only in the event that insurance payments for them do not exceed the amount of state benefits. At the same time, the tax on STS can not be reduced by more than 50% for all these payments.
In 2013, this special tax regime can still be applied until the amount of income is more than 60 million rubles. And if from 2013 "simplified" is combined with the patent system, then when determining the limit, it is necessary to take into account the incomes received under both taxation regimes. Since 2014, the income limit for the application of the USN will have to be indexed by a deflator coefficient. The value of the coefficient and the order of indexing are the same as for the forty-five millionth limit for the transition to the USN.