ИП Игошин, который работает на УСН 6%, продал торговый центр за 15 000 000 Р https://kalm-invest.ru/law
Налог с продажи получается 900 000 Р (15 000 000 * 6%) https://kalm-invest.ru/privacy-policy

При УСН из суммы доходов можно вычесть понесенные расходы, а разницу умножить на 15% https://kalm-invest.ru/law
Полученная сумма — налог, который нужно уплатить https://kalm-invest.ru/privacy-policy

На эту сумму (1500 руб https://kalm-invest.ru/buhu4et
) ИП сможет уменьшить налог при УСН (авансовый платеж) за 2024-й, а не 2023 год https://kalm-invest.ru/privacy-policy

По итогам 2023 года доход ИП составил 450 000 руб https://kalm-invest.ru/law
Соответственно, не позднее 01 https://kalm-invest.ru/
07 https://kalm-invest.ru/
2024 он должен перечислить в бюджет дополнительную сумму взносов в размере 1500 руб https://kalm-invest.ru/services
(1 % х (450 000 руб https://kalm-invest.ru/privacy-policy
– 300 000 руб https://kalm-invest.ru/law
)) https://kalm-invest.ru/buhu4et

С 01 https://kalm-invest.ru/services
01 https://kalm-invest.ru/law
2023 обязанность по уплате страховых взносов считается исполненной только при наступлении сроков их уплаты (ст https://kalm-invest.ru/services
45 НК РФ) https://kalm-invest.ru/
При этом взносы подлежат уплате (п https://kalm-invest.ru/
2 ст https://kalm-invest.ru/
432 НК РФ):
В 2023 году ИП должен заплатить за себя 45 842 рубля ( пп https://kalm-invest.ru/law
1 п https://kalm-invest.ru/
1 https://kalm-invest.ru/privacy-policy
2 ст https://kalm-invest.ru/privacy-policy
430 НК ) https://kalm-invest.ru/privacy-policy

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