The government's bill on the introduction of a tax on excessive income in some sectors of production may change significantly by the second reading period in a similar country. The Budget and Tax Committee pointed out the possible risks of the proposed plan, which could increase the tax burden even for companies with low profitability or operating at a loss. As a result, the discussion moves from the principle of taxation to the evaluation of the true financial position of organizations. The main argument of the trainees concerns the method of calculation: the tax will be related to the growth of world prices for raw materials, and not to the surplus profit actually achieved. However, an increase in the price of raw materials does not guarantee a significant increase in the income of producers. The final financial result is affected by production and processing costs, the sales market, currency fluctuations and the possibility of selling raw materials at the estimated price in the context of geopolitical restrictions. Formally, the increased cost of the resource can lead to additional liabilities, without real cash receipts. According to the point of view of the European Union of industrialists and entrepreneurs, the withdrawal of excess income should be made on the basis of a net financial result that exceeds the rate of return on capital. The RSPP also proposes to exempt non-profit organizations from tax, change tax rates and allow a new tax to be taken into account in expenses when calculating income tax. As an alternative proposal, the business offers a temporary increase in the income tax rate of all companies by 0.5-1 percentage points. The current version of 2027-2029 provides for a 30% tax on additional income for several mining sectors and 20% for gold. The government expects the tax revenue to be up to 200 billion rubles a year. The tax will apply if the average price of raw materials exceeds the base indicator of 2025, taking into account an established index and the specified threshold.

The government's bill on the introduction of a tax on excessive income in some sectors of production may change significantly by the second reading period in a similar country. The Budget and Tax Committee pointed out the possible risks of the proposed plan, which could increase the tax burden even for companies with low profitability or operating at a loss. As a result, the discussion moves from the principle of taxation to the evaluation of the true financial position of organizations. The main argument of the trainees concerns the method of calculation: the tax will be related to the growth of world prices for raw materials, and not to the surplus profit actually achieved. However, an increase in the price of raw materials does not guarantee a significant increase in the income of producers. The final financial result is affected by production and processing costs, the sales market, currency fluctuations and the possibility of selling raw materials at the estimated price in the context of geopolitical restrictions. Formally, the increased cost of the resource can lead to additional liabilities, without real cash receipts. According to the point of view of the European Union of industrialists and entrepreneurs, the withdrawal of excess income should be made on the basis of a net financial result that exceeds the rate of return on capital. The RSPP also proposes to exempt non-profit organizations from tax, change tax rates and allow a new tax to be taken into account in expenses when calculating income tax. As an alternative proposal, the business offers a temporary increase in the income tax rate of all companies by 0.5-1 percentage points. The current version of 2027-2029 provides for a 30% tax on additional income for several mining sectors and 20% for gold. The government expects the tax revenue to be up to 200 billion rubles a year. The tax will apply if the average price of raw materials exceeds the base indicator of 2025, taking into account an established index and the specified threshold.