Ways to reduce the tax base on the profit tax

The article considers the problem of reducing the tax base for income tax, emphasizes the invaluable role of reducing the tax base for income tax. The article reflects the legal ways to reduce the tax base on profits. According to the Tax Code of the Russian Federation, namely paragraph 1 of Article 246 of Chapter 25, all Russian organizations are recognized as taxpayers of income tax and are required to pay it on time. Note that only those organizations that use the general taxation system pay income tax. The aim of the work is to find ways to reduce the tax base for income tax, which in turn will reduce the tax burden of the organization for this tax.