I have two questions: How much tax should the company pay each year or is the surplus value that the company benefits from not declared?
That would mean taxing unrealized gains, which is the wet dream of socialist policies and would lead to the disaster of the society in which it is implemented.
They are not actual profits because MSTR have not sold the bitcoin, they are paper profits. It's kind of like having to pay taxes to the IRS every year if the value of your house goes up even if you haven't sold it (and even if you haven't paid it all, taxes on the equity).