On Peculiarities of the Taxation of Mining Enterprises’ Profits in Conditions of Differentiated Approach |
Author: Valeriya B. Dubkova, Cand. Sc. (Ec.), Associate-Prof. of Humanities and Socio-Economic Disciplines Dept. Abstract: On the basis of the system of indicators the article justifies the differentiation of industrial enterprises into groups for a more optimal taxation of their profits (incomes). The author proposes the algorithm for calculating a corporate tax rate. The paper considers a graphical method for determining the value of the resulting excess or lost profits in comparison with the production of a surplus value at the enterprise. Key words: profit norm; norm of a surplus value; organic structure of the capital; average profit; excess profit; tax rate; mining enterprises. |