Taxes profit tax: methodology for calculating payment to the federal budget

Tax liabilities arising from a permanent establishment of a foreign organization and a foreign organization which does not form one when operating in Russia are studied. The technology of calculation of excess profit tax of a foreign company - tax resident is determined. The calculation of excess profits tax on the initial data for calculating the liabilities of the real business economy to be paid to the federal budget is described. The calculation shows that the excess of the amount of security payment over the amount of excess profit tax after reduction by the amount of tax deduction entails the return of the overpaid security payment. The conclusion about risks and advantages of excess profit tax is made. The obtained results are characterized by scientific and practical novelty in solving the practical problem of the visibility of the calculation of excess profit tax to identify possible ways to avoid it.