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EXCESS PROFIT TAX : EXPECTATION AND REALITY

... organizations whose average arithmetic profit for 2021 and profit for 2022 turned out to be above 1 billion rubles, a tax on excess profits, determining that the tax base for this tax is calculated as an increase in the average arithmetic profit for 2021 ... ... the bill through at least 1 review, which indicates interest in its rapid adoption. At the same time, representatives of the business community and a number of departments still have objections to the need to introduce an emergency tax, at least in the ...

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