Determination of the list of stripping works in the formation of the tax base for corporate income tax

The article deals with the problems of taxation by income tax of the composition of stripping operations in the extraction of minerals. The list of stripping works is analyzed, the structure of stripping works is analyzed, the conceptual apparatus is analyzed and the stripping is divided into operational and capital. Various methods of attributing costs to stripping operations are the cause of tax disputes regarding the formation of the tax base for income tax for subsoil users. The article presents an analysis of legislation in the field of taxation of subsurface users and the option of attributing stripping works to indirect expenses of a taxpayer - subsurface user.