The order of calculation and payment of tax on profit of commercial banks in the innovation economy

In the conditions of innovative economy of the tightening of the requirements of the Central Bank of the Russian Federation and the crisis of the banking system, in the conditions of a severe shortage of funds in the Russian Federation, taxes and fees levied on credit institutions are one of the main revenue sources of the state budget after the extraction, processing, transportation, warehousing and sale of natural resources-oil, gas and related petroleum products. In practice, the taxation of profits of credit institutions is under the close attention of the state. So, PJSC "Sberbank of Russia" in 2016, took fifth place among the largest Russian taxpayers, losing the leadership of the JSC "NK Rosneft", PJSC "Gazprom", PJSC "LUKOIL" and JSC "Surgutneftegas". At the same time in 2015 PJSC "Sberbank of Russia" has taken only the tenth place. A particularly urgent task in modern conditions is the reduction of the strongly expressed fiscal orientation of taxes and fees and the increase of their motivating role, as well as the strengthening of the legal regulation of fees and taxes as a complex part of the legislation in the field of taxation of Russia as a whole. The article describes taxpayers, the object of taxation on income tax of a commercial Bank. The detailed calculation of the tax base of income tax of PJSC "Sberbank of Russia" by year is presented. The table of calculation of the Bank's income is provided, by results of the analysis it is revealed that the greatest share in structure of the income is occupied by interest income all three years about 90%, however dynamics of development of banking sector and global tendencies dictate growth of Commission income in structure of the General income. Distinct dynamics can be traced clearly. The calculation of expenses for three years of PJSC “Sberbank of Russia” is also presented, the analysis is carried out, conclusions are formulated. According to the results of the work the conclusion about the need for further development of the system of taxation of commercial banks in obligatory correlation with the strategy and objectives of development of other sectors of the national economy of Russia.