{"id":54010,"date":"2017-02-20T00:26:43","date_gmt":"2017-02-19T21:26:43","guid":{"rendered":"http:\/\/www.mohamah.net\/law\/?p=54010"},"modified":"2017-12-03T06:16:27","modified_gmt":"2017-12-03T03:16:27","slug":"%d8%aa%d9%81%d8%a7%d8%b5%d9%8a%d9%84-%d9%88%d9%85%d8%b9%d9%84%d9%88%d9%85%d8%a7%d8%aa-%d8%b9%d8%a7%d9%85%d8%a9-%d8%b9%d9%86-%d8%a7%d9%84%d8%b6%d8%b1%d9%8a%d8%a8%d8%a9-%d8%b9%d9%84%d9%89-%d8%a7%d9%84","status":"publish","type":"post","link":"https:\/\/www.mohamah.net\/law\/%d8%aa%d9%81%d8%a7%d8%b5%d9%8a%d9%84-%d9%88%d9%85%d8%b9%d9%84%d9%88%d9%85%d8%a7%d8%aa-%d8%b9%d8%a7%d9%85%d8%a9-%d8%b9%d9%86-%d8%a7%d9%84%d8%b6%d8%b1%d9%8a%d8%a8%d8%a9-%d8%b9%d9%84%d9%89-%d8%a7%d9%84\/","title":{"rendered":"\u062a\u0641\u0627\u0635\u064a\u0644 \u0648\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0639\u0627\u0645\u0629 \u0639\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629"},"content":{"rendered":"

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\u0623\u0645\u0627 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629\u060c \u0641\u062a\u0641\u0631\u0636 \u0639\u0646\u062f \u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0648\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0645\u0646 \u0642\u0628\u0644 \u0634\u0631\u0643\u0629\u060c \u0645\u0624\u0633\u0633\u0629 \u0623\u0648 \u0641\u0631\u062f. \u0641\u0647\u064a \u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643\u060c \u062a\u062a\u0645\u064a\u0632 \u0628\u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0639\u0628\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0639\u0644\u0649 \u0627\u0643\u0628\u0631 \u0639\u062f\u062f \u0645\u0645\u0643\u0646 \u0645\u0646 \u0627\u0644\u0645\u0643\u0644\u0641\u064a\u0646\u060c \u0648\u0644\u0627 \u062a\u062d\u0635\u0631\u0647 \u0628\u0627\u0644\u0641\u0626\u0629 \u0627\u0644\u0639\u0627\u0645\u0644\u0629 \u0645\u0646 \u0627\u0644\u0645\u062c\u062a\u0645\u0639. \u0643\u0645\u0627 \u0627\u0646\u0647\u0627 \u0644\u0627 \u062a\u0641\u0631\u0636 \u0639\u0644\u0649 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0648\u0627\u0644\u062a\u0648\u0641\u064a\u0631\u060c \u0625\u0630 \u064a\u0645\u0643\u0646 \u062d\u0633\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062a\u064a \u0623\u0635\u0627\u0628\u062a \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0648\u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u062b\u0627\u0628\u062a\u0629 \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u062a\u0648\u062c\u0628\u0629\u060c \u0645\u0643\u0627\u0641\u0626\u0629 \u0628\u0627\u0644\u062a\u0627\u0644\u064a \u0646\u0634\u0627\u0637 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a\u060c \u0648\u0645\u0634\u062c\u0639\u0629 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0641\u064a \u0644\u0628\u0646\u0627\u0646 \u0645\u0645\u0627 \u064a\u0642\u0648\u0651\u064a \u0627\u0644\u0645\u0631\u0648\u0646\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629.<\/p>\n

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\u0645\u0641\u0647\u0648\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u0629<\/strong><\/p>\n

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\u0645\u064a\u0632\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u0629<\/strong><\/p>\n

\u062a\u062a\u0645\u062a\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0628\u0627\u0644\u0645\u064a\u0632\u0627\u062a \u0627\u0644\u062a\u0627\u0644\u064a\u0629:<\/p>\n

– \u0627\u0646\u0647\u0627 \u0636\u0631\u064a\u0628\u0629 \u0639\u0627\u0645\u0629\u060c \u0623\u064a \u062a\u0637\u0627\u0644 \u0645\u0628\u062f\u0626\u064a\u0627” \u062c\u0645\u064a\u0639 \u0627\u0644\u0627\u0645\u0648\u0627\u0644 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643\u0629 \u0641\u064a \u0644\u0628\u0646\u0627\u0646\u060c \u0623\u0643\u0627\u0646\u062a \u0648\u0637\u0646\u064a\u0629 \u0627\u0644\u0645\u0635\u062f\u0631 \u0623\u0645 \u0623\u062c\u0646\u0628\u064a\u0629\u060c \u0623\u0648 \u0643\u0627\u0646\u062a \u0645\u0633\u062a\u0648\u0631\u062f\u0629 \u0645\u0646 \u0627\u0644\u062e\u0627\u0631\u062c.<\/p>\n

– \u0643\u0645\u0627 \u0627\u0646\u0647\u0627 \u0636\u0631\u064a\u0628\u0629 \u063a\u064a\u0631 \u0645\u0628\u0627\u0634\u0631\u0629\u060c \u0627\u064a \u0644\u0627 \u062a\u062c\u0628\u0649 \u0645\u0628\u0627\u0634\u0631\u0629 \u0645\u0646 \u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643\u060c \u0628\u0644 \u062a\u064f\u0633\u062a\u0648\u0641\u0649 \u0645\u0646 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0647\u0627\u060c \u0627\u0644\u062a\u064a \u062a\u0639\u0631\u0636 \u0627\u0644\u0627\u0645\u0648\u0627\u0644 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0641\u064a \u0643\u0644 \u0645\u0646 \u0645\u0631\u0627\u062d\u0644 \u0627\u0644\u062a\u0635\u0646\u064a\u0639 \u0648\u0627\u0644\u062a\u0648\u0632\u064a\u0639 \u0648\u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643. \u0648\u062a\u062d\u0645\u0644 \u0647\u0630\u0647 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643 \u0627\u0644\u0623\u062e\u064a\u0631 \u0641\u064a \u0627\u0644\u0633\u0639\u0631 \u0627\u0644\u0646\u0647\u0627\u0626\u064a.<\/p>\n

– \u0648\u0647\u064a \u0636\u0631\u064a\u0628\u0629 \u062d\u064a\u0627\u062f\u064a\u0629\u060c \u0627\u064a \u062a\u0637\u0627\u0644 \u0643\u0627\u0641\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0641\u064a \u0627\u0644\u062f\u0648\u0631\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629\u060c \u0648\u062a\u0639\u062a\u0645\u062f \u0645\u0639\u062f\u0644\u0627 \u0648\u062d\u064a\u062f\u0627. \u0648\u0646\u062a\u064a\u062c\u0629 \u0630\u0644\u0643\u060c \u0641\u0647\u064a \u0644\u0627 \u062a\u0624\u062b\u0631 \u0633\u0644\u0628\u0627 \u0639\u0644\u0649 \u0647\u064a\u0643\u0644\u0629 \u0627\u0644\u0627\u0633\u0639\u0627\u0631\u060c \u0648\u0644\u0627 \u062a\u0645\u0633 \u0628\u0627\u0644\u0642\u0648\u0627\u0639\u062f \u0627\u0644\u062a\u0646\u0627\u0641\u0633\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0631\u0627\u0639\u064a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0627\u0644\u0644\u0628\u0646\u0627\u0646\u064a.<\/p>\n

\u0648\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629\u060c \u0647\u064a \u0623\u0643\u062b\u0631 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u062d\u064a\u0627\u062f\u064a\u0627\u060c \u0648\u0623\u0642\u0644\u0647\u0627 \u062a\u0633\u0628\u0628\u0627 \u0644\u0644\u0627\u062b\u0627\u0631 \u0627\u0644\u0633\u0644\u0628\u064a\u0629 \u0623\u0648 \u0627\u0644\u062a\u0634\u0648\u0647\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629. \u0648\u0647\u064a \u062a\u0641\u0631\u0636 \u0639\u0644\u0649 \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u0633\u062a\u0648\u0631\u062f\u0629 \u062f\u0648\u0646 \u062a\u0641\u0631\u064a\u0642. \u0648\u0627\u0639\u0641\u0627\u0621 \u0627\u0644\u0633\u0644\u0639 \u0627\u0644\u0645\u0635\u062f\u0631\u0629 \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629\u060c \u064a\u0624\u0645\u0646 \u0644\u0647\u0627 \u062d\u064a\u0627\u062f\u064a\u0629 \u062a\u0627\u0645\u0629 \u0627\u0632\u0627\u0621 \u0627\u0644\u062a\u0628\u0627\u062f\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0627\u0644\u062e\u0627\u0631\u062c\u064a \u0648\u0627\u0644\u062f\u0627\u062e\u0644\u064a.<\/p>\n

\u0627\u0646 \u0645\u0627 \u064a\u0636\u0645\u0646 \u062d\u064a\u0627\u062f\u064a\u0629 \u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u0647\u0648 \u0645\u0628\u062f\u0623 \u0627\u0644\u062d\u0633\u0645 \u0627\u0644\u0630\u064a \u064a\u0624\u062f\u064a \u0627\u0644\u0649 \u062a\u0641\u0627\u062f\u064a \u062a\u0631\u0627\u0643\u0645 \u0627\u0644\u0639\u0628\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0645\u0647\u0645\u0627 \u062a\u0639\u062f\u062f\u062a \u0645\u0631\u0627\u062d\u0644 \u0627\u0644\u0627\u0646\u062a\u0627\u062c \u0648\u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a .<\/p>\n

\u0627\u062b\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0627\u0633\u0639\u0627\u0631<\/strong><\/p>\n

\u0645\u0646 \u0627\u0644\u0645\u062a\u0648\u0642\u0639 \u0627\u0646 \u0644\u0627 \u064a\u0643\u0648\u0646 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0623\u062b\u0631 \u0645\u0644\u062d\u0648\u0638 \u0639\u0644\u0649 \u0645\u0624\u0634\u0631 \u0627\u0644\u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0644\u0639\u062f\u0629 \u0627\u0633\u0628\u0627\u0628 \u0648\u0645\u0646\u0647\u0627:<\/p>\n

– \u0633\u064a\u062a\u0632\u0627\u0645\u0646 \u0625\u062f\u062e\u0627\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0645\u0639 \u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u063a\u0627\u0621 \u0628\u0639\u0636 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629\u060c \u0645\u062b\u0644 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u06405% \u0639\u0644\u0649 \u0627\u0644\u0645\u0637\u0627\u0639\u0645 \u0648\u0627\u0644\u0641\u0646\u0627\u062f\u0642 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0627\u0634\u062e\u0627\u0635 \u0627\u0644\u062e\u0627\u0636\u0639\u064a\u0646 \u0644\u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u0629. \u0643\u0645\u0627 \u0627\u0646 \u0646\u0633\u0628\u0629 \u0627\u0644\u0645\u0639\u062f\u0644 \u0627\u0644\u0645\u0642\u062a\u0631\u062d (10 %)\u060c \u0647\u0648 \u0645\u0639\u062f\u0644 \u0645\u0639\u0642\u0648\u0644 \u0648\u0645\u0646\u062e\u0641\u0636 \u0628\u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0629 \u0645\u0639 \u0628\u0644\u062f\u0627\u0646 \u0623\u062e\u0631\u0649. (\u062c\u062f\u0648\u0644 \u0631\u0642\u0645 1)<\/p>\n

– \u0623\u0645\u0627 \u0627\u0644\u0633\u0628\u0628 \u0627\u0644\u0623\u0643\u062b\u0631 \u0623\u0647\u0645\u064a\u0629 \u0644\u0639\u062f\u0645 \u062a\u0636\u062e\u0645 \u0627\u0644\u0623\u0633\u0639\u0627\u0631\u060c \u0641\u0647\u0648 \u0625\u0639\u0641\u0627\u0621 \u0644\u0627\u0626\u062d\u0629 \u0633\u0644\u0639 \u0623\u0633\u0627\u0633\u064a\u0629 \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u0645\u0645\u0627 \u064a\u0634\u0643\u0644 \u0642\u0633\u0645\u0627 \u0645\u0644\u062d\u0648\u0638\u0627 \u0645\u0646 \u0645\u062c\u0645\u0644 \u0633\u0644\u0629 \u0627\u0644\u0633\u0644\u0639 \u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643\u0629 \u0645\u062d\u0644\u064a\u0627. \u0643\u0645\u0627 \u0627\u0646 \u0643\u0648\u0646 \u0628\u0639\u0636 \u0627\u0644\u0642\u0637\u0627\u0639\u0627\u062a \u0643\u0627\u0644\u0635\u062d\u0629\u060c \u0627\u0644\u062a\u0631\u0628\u064a\u0629 \u0648\u0627\u0644\u0632\u0631\u0627\u0639\u0629 \u0645\u0639\u0641\u0627\u0629 \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u0648\u0625\u0639\u0641\u0627\u0621 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0642\u0639 \u0631\u0642\u0645 \u0627\u0639\u0645\u0627\u0644\u0647\u0627 \u062a\u062d\u062a \u0639\u062a\u0628\u0629 \u0627\u0644\u062e\u0645\u0633\u0645\u0627\u064a\u0629 \u0645\u0644\u064a\u0648\u0646 \u0644\u064a\u0631\u0629 \u0644\u0628\u0646\u0627\u0646\u064a\u0629.<\/p>\n

\u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0648\u0636\u0631\u0627\u0626\u0628 \u0627\u062e\u0631\u0649 \u0639\u0644\u0649 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a<\/strong><\/p>\n

\u0627\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a (sales tax) \u0627\u0644\u062a\u064a \u064a\u062a\u0643\u0648\u0646 \u0645\u0637\u0631\u062d\u0647\u0627 \u0645\u0646 \u062a\u0635\u0646\u064a\u0639 \u0648\u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a\u060c \u0645\u0639 \u0625\u0639\u0641\u0627\u0621 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062a\u0635\u062f\u064a\u0631 \u0648\u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u0627\u0633\u062a\u064a\u0631\u0627\u062f\u060c \u062a\u062a\u0645\u064a\u0632 \u0628\u0627\u0644\u0628\u0633\u0627\u0637\u0629 \u0648\u0627\u0644\u0645\u0631\u062f\u0648\u062f\u064a\u0629\u060c \u0648\u0644\u0643\u0646\u0647\u0627 \u0636\u0631\u064a\u0628\u0629 \u062a\u0631\u0627\u0643\u0645\u064a\u0629 (cascade effect) . \u0641\u0628\u063a\u064a\u0627\u0628 \u0623\u064a \u0642\u0627\u0628\u0644\u064a\u0629 \u0644\u062d\u0633\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a\u060c \u062a\u0634\u0648\u0651\u0647 \u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0633\u0648\u0642 \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u0634\u062c\u064a\u0639 \u0627\u0644\u062f\u0648\u0631\u0627\u062a \u0627\u0644\u0642\u0635\u064a\u0631\u0629 \u0648\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0645\u062a\u0643\u0627\u0645\u0644\u0629.<\/p>\n

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\n

\u0643\u064a\u0641\u064a\u0629 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629<\/strong><\/p>\n

\u064a\u062d\u062a\u0633\u0628 \u0643\u0644 \u0634\u062e\u0635 \u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0645\u062a\u0648\u062c\u0628 \u0639\u0644\u0649 \u0645\u062c\u0645\u0648\u0639 \u0645\u0628\u064a\u0639\u0627\u062a\u0647 \u0644\u0643\u0644 \u0641\u062a\u0631\u0629 \u0645\u0627\u0644\u064a\u0629 (\u0645\u0628\u062f\u0626\u064a\u0627\u064b \u0643\u0644 \u0634\u0647\u0631)\u060c \u0648\u064a\u062d\u0642 \u0644\u0647 \u0627\u0646 \u064a\u062d\u0633\u0645 \u0645\u0646 \u0642\u064a\u0645\u0629 \u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062a\u064a \u062a\u062d\u0645\u0644\u0647\u0627 \u062e\u0644\u0627\u0644 \u0627\u0644\u0645\u062f\u0629 \u0646\u0641\u0633\u0647\u0627 \u0644\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0644\u0627\u0645\u0648\u0627\u0644 \u0627\u0648 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0636\u0631\u0648\u0631\u064a\u0629 \u0644\u062d\u0627\u062c\u0627\u062a \u0646\u0634\u0627\u0637\u0647\u060c \u0648\u064a\u0633\u0645\u0649 \u0630\u0644\u0643 \u062d\u0642 \u0627\u0644\u062d\u0633\u0645. \u0644\u0627 \u064a\u0645\u0643\u0646 \u0645\u0645\u0627\u0631\u0633\u0629 \u0647\u0630\u0627 \u0627\u0644\u062d\u0642\u060c \u0625\u0644\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0627\u0644\u0634\u062e\u0635 \u0627\u0644\u062e\u0627\u0636\u0639 \u064a\u0642\u0648\u0645 \u0628\u0639\u0645\u0644\u064a\u0627\u062a \u062e\u0627\u0636\u0639\u0629 \u0628\u062f\u0648\u0631\u0647\u0627 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0648 \u0645\u0639\u0641\u0627\u0629 \u0645\u0639 \u062d\u0642 \u0627\u0644\u062d\u0633\u0645(zero-rated)\u060c \u0643\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u0635\u062f\u064a\u0631.<\/p>\n

\u0639\u0644\u0649 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0646 \u064a\u0624\u062f\u064a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u062a\u0648\u062c\u0628\u0629 \u0627\u0644\u0628\u0627\u0642\u064a\u0629 \u0628\u0639\u062f \u062d\u0633\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629 \u0645\u0646 \u0642\u0628\u0644\u0647\u060c \u0627\u0648 \u0627\u0646 \u064a\u062f\u0648\u0631 \u0627\u0644\u0649 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u062a\u0627\u0644\u064a\u0629 \u0641\u0627\u0626\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629\u060c \u0627\u0644\u0630\u064a \u0644\u0645 \u064a\u0633\u062a\u0637\u0639 \u062d\u0633\u0645\u0647 \u0641\u064a \u0627\u0644\u0641\u062a\u0631\u0629 \u0630\u0627\u062a\u0647\u0627\u060c \u0627\u0648 \u064a\u0637\u0644\u0628 \u0645\u0646 \u0627\u0644\u062f\u0648\u0644\u0629 \u0627\u0633\u062a\u0631\u062c\u0627\u0639 \u0647\u0630\u0627 \u0627\u0644\u0641\u0627\u0626\u0636.<\/p>\n

\u0646\u0637\u0627\u0642 \u0627\u0644\u0636\u0631\u064a\u0628\u0629<\/p>\n

\u0645\u0646 \u0647\u0645 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0648\u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u062e\u0627\u0631\u062c\u0648\u0646 \u0639\u0646 \u0646\u0637\u0627\u0642 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629\u061f<\/p>\n

\u0644\u0627 \u064a\u062e\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629:<\/p>\n

– \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062a\u0646\u0627\u0648\u0644 \u0627\u0631\u0627\u0636 \u063a\u064a\u0631 \u0645\u0628\u0646\u064a\u0629\u060c \u0645\u0647\u0645\u0627 \u0643\u0627\u0646 \u0627\u0644\u0634\u062e\u0635 \u0627\u0644\u0630\u064a \u064a\u0642\u0648\u0645 \u0628\u0647\u0627.<\/p>\n

– \u0627\u0644\u062f\u0648\u0644\u0629 \u0648\u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0648\u0628\u0634\u0643\u0644 \u0639\u0627\u0645 \u0627\u0634\u062e\u0627\u0635 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0639\u0627\u0645\u060c \u0641\u064a \u0645\u0627 \u064a\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u0627\u0639\u0645\u0627\u0644 \u0627\u0644\u062a\u064a \u064a\u0642\u0648\u0645\u0648\u0646 \u0628\u0647\u0627 \u0628\u0635\u0641\u062a\u0647\u0645 \u0633\u0644\u0637\u0629 \u0639\u0627\u0645\u0629.<\/p>\n

\u0645\u0646 \u0647\u0645 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u062e\u0627\u0636\u0639\u0648\u0646 \u0644\u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0639\u0646 \u0623\u064a \u0646\u0634\u0627\u0637\u061f<\/p>\n

\u064a\u062e\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0643\u0644 \u0634\u062e\u0635:<\/p>\n

\u00b7 \u064a\u0645\u0627\u0631\u0633 \u0628\u0634\u0643\u0644 \u0645\u0633\u062a\u0642\u0644 \u0646\u0634\u0627\u0637\u0627 \u062a\u062c\u0627\u0631\u064a\u0627 \u0627\u0648 \u0635\u0646\u0627\u0639\u064a\u0627 \u0627\u0648 \u064a\u062f\u0648\u064a\u0627 \u0627\u0648 \u0645\u0647\u0646\u0629 \u0645\u0627\u060c<\/p>\n

\u00b7 \u0648\u064a\u0642\u0648\u0645 \u0639\u0644\u0649 \u0627\u0644\u0623\u0631\u0627\u0636\u064a \u0627\u0644\u0644\u0628\u0646\u0627\u0646\u064a\u0629 \u0628\u0625\u062d\u062f\u0649 \u0627\u0648 \u0628\u0639\u0636 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u0627\u0644\u064a\u0629:<\/p>\n

– \u062a\u0633\u0644\u064a\u0645 \u0627\u0645\u0648\u0627\u0644\u060c \u0648\u0628\u0634\u0643\u0644 \u062e\u0627\u0635 \u0628\u064a\u0639 \u0627\u0645\u0648\u0627\u0644 \u0645\u0646\u0642\u0648\u0644\u0629\u060c<\/p>\n

– \u062a\u0642\u062f\u064a\u0645 \u062e\u062f\u0645\u0627\u062a\u060c \u0644\u0627 \u0633\u064a\u0645\u0627 \u0641\u064a \u0645\u062c\u0627\u0644 \u0627\u0644\u0641\u0646\u062f\u0642\u064a\u0629 \u0648\u0627\u0644\u0645\u0637\u0627\u0639\u0645 \u0648\u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0648\u0627\u0644\u062e\u0628\u0631\u0627\u062a \u0648\u0627\u0644\u0647\u0646\u062f\u0633\u0629 \u0648\u0627\u0644\u0625\u0639\u0644\u0627\u0646\u0627\u062a\u2026<\/p>\n

\u00b7 \u0627\u0630\u0627 \u062a\u0628\u064a\u0646 \u0644\u0647 \u0628\u0627\u0646 \u0631\u0642\u0645 \u0623\u0639\u0645\u0627\u0644\u0647 \u0627\u0644\u0639\u0627\u0626\u062f \u0644\u0627\u0631\u0628\u0639\u0629 \u0641\u0635\u0648\u0644 \u0645\u062a\u062a\u0627\u0644\u064a\u0629 \u0642\u062f \u062a\u062c\u0627\u0648\u0632 \u0645\u0628\u0644\u063a\u0627 \u0645\u0639\u064a\u0646\u0627 \u0645\u0646\u0635\u0648\u0635\u0627 \u0639\u0646\u0647 \u0641\u064a \u0627\u0644\u0642\u0627\u0646\u0648\u0646 (\u062d\u062f\u062f\u0647 \u0645\u0634\u0631\u0648\u0639 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0628\u0645\u0628\u0644\u063a \u062e\u0645\u0633\u0645\u0627\u064a\u0629 \u0645\u0644\u064a\u0648\u0646 \u0644\u064a\u0631\u0629 \u0644\u0628\u0646\u0627\u0646\u064a\u0629).<\/p>\n

\u064a\u062a\u0623\u0644\u0641 \u0631\u0642\u0645 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0645\u062d\u062f\u062f \u0627\u0639\u0644\u0627\u0647 \u0645\u0646 \u0645\u062c\u0645\u0648\u0639 \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u062a\u0627\u0644\u064a\u0629:<\/p>\n

– \u0642\u064a\u0645\u0629 \u062a\u0633\u0644\u064a\u0645 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0648\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u0628\u0627\u0633\u062a\u062b\u0646\u0627\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629\u060c<\/p>\n

– \u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u0639\u0641\u0627\u0629 \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u0648\u0627\u0644\u062a\u064a \u062a\u062a\u064a\u062d \u062d\u0642\u0651 \u0627\u0644\u062d\u0633\u0645.<\/p>\n

\u0648\u0644\u0643\u0646 \u064a\u0633\u062a\u062b\u0646\u0649 \u0645\u0646\u0647:<\/p>\n

– \u0642\u064a\u0645\u0629 \u0627\u0644\u062a\u0641\u0631\u063a \u0639\u0646 \u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0627\u0644\u062b\u0627\u0628\u062a\u0629\u060c<\/p>\n

– \u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062e\u0627\u0631\u062c\u0629 \u0645\u0646 \u0646\u0637\u0627\u0642 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0636\u0631\u064a\u0628\u0629\u060c<\/p>\n

– \u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u0639\u0641\u0627\u0629 \u0627\u0644\u062a\u064a \u0644\u0627 \u062a\u062a\u064a\u062d \u062d\u0642 \u0627\u0644\u062d\u0633\u0645.<\/p>\n

\u0627\u0645\u0627 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u064a\u0631\u0627\u062f\u060c \u0641\u064a\u062a\u0648\u062c\u0628 \u0639\u0644\u0649 \u0643\u0644 \u0645\u0646 \u064a\u0633\u062a\u0648\u0631\u062f \u0633\u0644\u0639\u0627 \u0645\u0646 \u0627\u0644\u062e\u0627\u0631\u062c \u062f\u0641\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629\u060c \u0648\u0627\u0646 \u0644\u0645 \u064a\u0643\u0646 \u062e\u0627\u0636\u0639\u0627” \u0644\u0647\u0627. \u0648\u062a\u0642\u0648\u0645 \u0645\u062f\u064a\u0631\u064a\u0629 \u0627\u0644\u062c\u0645\u0627\u0631\u0643 \u0628\u062a\u062d\u0635\u064a\u0644 \u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u0629.<\/p>\n

\u0645\u0627 \u0647\u0648 \u0627\u0644\u062e\u0636\u0648\u0639 \u0627\u0644\u0627\u062e\u062a\u064a\u0627\u0631\u064a \u0644\u0644\u0636\u0631\u064a\u0628\u0629\u061f<\/strong><\/p>\n

\u064a\u0633\u0645\u062d \u0627\u0644\u062e\u0636\u0648\u0639 \u0627\u0644\u0627\u062e\u062a\u064a\u0627\u0631\u064a \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629\u060c \u0636\u0645\u0646 \u0634\u0631\u0648\u0637 \u0645\u0639\u064a\u0646\u0629\u060c \u0644\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0630\u064a\u0646 \u0644\u0627 \u064a\u062a\u062c\u0627\u0648\u0632 \u0631\u0642\u0645 \u0623\u0639\u0645\u0627\u0644\u0647\u0645 \u0639\u0646 \u0641\u062a\u0631\u0629 \u0633\u0646\u0629 \u0631\u0642\u0645 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0645\u062d\u062f\u062f \u0641\u064a \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u060c \u0648\u0627\u0646\u0645\u0627 \u064a\u0628\u0644\u063a 250 \u0645\u0644\u064a\u0648\u0646 \u0644.\u0644.<\/p>\n

\u064a\u0634\u0643\u0644 \u0647\u0630\u0627 \u0627\u0644\u062e\u064a\u0627\u0631 \u0645\u0646\u0641\u0639\u0629 \u0648\u0641\u064a\u0631\u0629 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0645\u0624\u0633\u0633\u0629 \u0623\u0648 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u062a\u064a \u062a\u0642\u0648\u0645 \u0628\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0628\u0635\u0648\u0631\u0629 \u0645\u0633\u062a\u0645\u0631\u0629\u060c \u0625\u0630 \u062a\u0633\u062a\u0637\u064a\u0639 \u0645\u0645\u0627\u0631\u0633\u0629 \u062d\u0642 \u0627\u0644\u062d\u0633\u0645\u060c \u0648\u0627\u0633\u062a\u0631\u062c\u0627\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062a\u064a \u062f\u0641\u0639\u062a\u0647\u0627 \u0639\u0644\u0649 \u0645\u0634\u062a\u0631\u064a\u0627\u062a\u0647\u0627.<\/p>\n

\u0639\u0644\u0649 \u0635\u0639\u064a\u062f \u0622\u062e\u0631\u060c \u0645\u0646 \u0627\u0644\u0623\u0641\u0636\u0644 \u0644\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u0627\u0646 \u064a\u0634\u062a\u0631\u064a \u0633\u0644\u0639\u0627 \u0645\u0646 \u0645\u0624\u0633\u0633\u0627\u062a \u0623\u0648 \u0634\u0631\u0643\u0627\u062a \u062a\u0643\u0648\u0646 \u062e\u0627\u0636\u0639\u0629 \u0623\u064a\u0636\u0627 \u0644\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u0648\u0630\u0644\u0643 \u0645\u0646 \u0623\u062c\u0644 \u0625\u0633\u062a\u0631\u062c\u0627\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629\u060c \u0628\u062f\u0644\u0627 \u0639\u0646 \u062a\u062d\u0645\u064a\u0644\u0647\u0627 \u0628\u0643\u0644\u0641\u0629 \u0627\u0644\u0633\u0644\u0639 \u0648\u062a\u0641\u0627\u062f\u064a \u0645\u0641\u0639\u0648\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0636\u0631\u064a\u0628\u0629.<\/p>\n

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\u062a\u0639\u0641\u0649 \u0645\u0628\u062f\u0626\u064a\u0627” \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629\u060c \u0648\u0644\u0623\u0633\u0628\u0627\u0628 \u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0648\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629\u060c \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0642\u0637\u0627\u0639\u0627\u062a \u0627\u0644\u062a\u0627\u0644\u064a\u0629:<\/p>\n

-\u0627\u0644\u0635\u062d\u0629<\/p>\n

-\u0627\u0644\u062a\u0631\u0628\u064a\u0629<\/p>\n

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– \u0627\u0644\u0645\u0632\u0627\u0631\u0639\u0648\u0646 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u062a\u0633\u0644\u064a\u0645 \u0645\u062d\u0627\u0635\u064a\u0644\u0647\u0645 \u0627\u0644\u0632\u0631\u0627\u0639\u064a\u0629 \u0641\u064a \u062d\u0627\u0644\u062a\u0647\u0627 \u0627\u0644\u0637\u0628\u064a\u0639\u064a\u0629<\/p>\n

\u0648\u064a\u0639\u0641\u0649 \u0623\u064a\u0636\u0627 \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629\u060c \u062a\u0633\u0644\u064a\u0645 \u0628\u0639\u0636 \u0627\u0644\u0633\u0644\u0639 \u0627\u0644\u062a\u064a \u062a\u0639\u062a\u0628\u0631 \u0645\u0646 \u0627\u0644\u0623\u0648\u0644\u0648\u064a\u0627\u062a\u060c \u0645\u062b\u0644 \u0627\u0644\u0623\u062f\u0648\u064a\u0629 \u0648\u0627\u0644\u062e\u0628\u0632 \u0648\u0627\u0644\u0637\u062d\u064a\u0646 \u0648\u0627\u0644\u0633\u0643\u0631 \u0648\u0627\u0644\u0643\u062a\u0628 \u0627\u0644\u062e\u2026<\/p>\n

\u0644\u0627 \u064a\u062d\u0642 \u0644\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u0648\u0627\u0644\u0630\u064a \u064a\u0642\u0648\u0645 \u0628\u062a\u0644\u0643 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a\u060c \u0623\u0646 \u064a\u062d\u0633\u0645 \u0627\u0648 \u064a\u0637\u0644\u0628 \u0627\u0633\u062a\u0631\u062c\u0627\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062a\u064a \u062f\u0641\u0639\u0647\u0627 \u0639\u0646\u062f \u0627\u0643\u062a\u0633\u0627\u0628 \u0627\u0644\u0627\u0645\u0648\u0627\u0644 \u0627\u0648 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0645\u0646 \u0627\u062c\u0644 \u0645\u0632\u0627\u0648\u0644\u0629 \u0646\u0634\u0627\u0637\u0647.<\/p>\n

\u0643\u0645\u0627 \u062a\u0639\u0641\u0649 \u0627\u064a\u0636\u0627 \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629\u060c \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u0635\u062f\u064a\u0631 \u0627\u0644\u0649 \u062e\u0627\u0631\u062c \u0627\u0644\u0628\u0644\u0627\u062f\u060c \u0648\u0641\u0642\u0627 \u0644\u0645\u0628\u062f\u0623 \u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u064a \u0628\u0644\u062f \u0627\u0644\u0648\u0635\u0648\u0644\u060c \u0645\u0639 \u0627\u0644\u0645\u064a\u0632\u0629 \u0641\u064a \u0623\u0646\u0647 \u062a\u062a\u064a\u062d \u062d\u0642 \u0627\u0644\u062d\u0633\u0645\u060c \u0627\u064a \u0628\u0625\u0645\u0643\u0627\u0646 \u0627\u0644\u062e\u0627\u0636\u0639\u064a\u0646 \u0627\u0644\u0645\u0637\u0627\u0644\u0628\u0629 \u0628\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062a\u064a \u0623\u0635\u0627\u0628\u062a \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0623\u0648 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0643\u062a\u0633\u0628\u0629 \u0644\u062d\u0627\u062c\u0627\u062a \u0646\u0634\u0627\u0637\u0647\u0645.<\/p>\n

\u0643\u064a\u0641\u064a\u0629 \u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629<\/p>\n

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\u064a\u062a\u0623\u0644\u0641 \u0627\u0633\u0627\u0633 \u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u0645\u0646 \u0627\u0644\u0645\u0646\u0641\u0639\u0629 \u0627\u0644\u0645\u0642\u0627\u0628\u0644\u0629 \u0627\u0644\u0645\u0627\u062f\u064a\u0629\u060c \u0627\u0648 \u0645\u0646 \u0627\u0644\u0633\u0639\u0631 \u0627\u0644\u0630\u064a \u062a\u0642\u0627\u0636\u0627\u0647 \u0627\u0644\u0634\u062e\u0635\u060c \u0645\u0642\u0627\u0628\u0644 \u062a\u0633\u0644\u064a\u0645 \u0627\u0644\u0627\u0645\u0648\u0627\u0644 \u0623\u0648 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062e\u062f\u0645\u0627\u062a.<\/p>\n

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\u0643\u0645\u0627 \u0623\u0646 \u0628\u0639\u0636 \u0639\u0646\u0627\u0635\u0631 \u0627\u0644\u0633\u0639\u0631 \u0644\u064a\u0633\u062a \u0645\u0634\u0645\u0648\u0644\u0629 \u0641\u064a \u0627\u0633\u0627\u0633 \u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u0648\u0645\u0646\u0647\u0627 \u0627\u0644\u062d\u0633\u0648\u0645\u0627\u062a \u0648\u0627\u0633\u062a\u0631\u062f\u0627\u062f \u0627\u0644\u0646\u0641\u0642\u0627\u062a\u060c \u0648\u0627\u0644\u062a\u0639\u0648\u064a\u0636\u0627\u062a \u0648”\u0627\u0644\u0628\u062e\u0634\u064a\u0634”.<\/p>\n

\u0645\u0627 \u0647\u064a \u0646\u0633\u0628\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u061f<\/strong><\/p>\n

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\u0645\u0627 \u0647\u064a \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629\u061f<\/strong><\/p>\n

\u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629\u060c \u0647\u064a \u0627\u0644\u0645\u062f\u0629 \u0627\u0644\u062a\u064a \u062a\u062d\u062a\u0633\u0628 \u062e\u0644\u0627\u0644\u0647\u0627 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0639\u0627\u0626\u062f\u0629 \u0644\u0644\u062a\u0635\u0631\u064a\u062d \u0627\u0644\u062f\u0648\u0631\u064a.<\/p>\n

\u0647\u064a \u0645\u0628\u062f\u0626\u064a\u0627 \u0634\u0647\u0631\u064a\u0629\u060c \u062a\u062d\u062a\u0633\u0628 \u0641\u064a \u0646\u0647\u0627\u064a\u0629 \u0643\u0644 \u0634\u0647\u0631 \u0645\u0646 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u064a\u0644\u0627\u062f\u064a\u0629.<\/p>\n

\u0643\u064a\u0641 \u064a\u0645\u0627\u0631\u0633 \u062d\u0642 \u0627\u0644\u062d\u0633\u0645\u061f<\/strong><\/p>\n

\u062a\u062d\u0635\u0651\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0644\u062f\u0649 \u0643\u0644 \u0645\u0631\u062d\u0644\u0629 \u0645\u0646 \u0645\u0631\u0627\u062d\u0644 \u0627\u0644\u062a\u0635\u0646\u064a\u0639 \u0648\u0627\u0644\u062a\u0648\u0632\u064a\u0639 \u0648\u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643.<\/p>\n

\u0639\u0644\u0649 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u0639\u0646\u062f \u0627\u0646\u062a\u0647\u0627\u0621 \u0643\u0644\u0651 \u0641\u062a\u0631\u0629\u060c \u0623\u0646 \u064a\u0637\u0631\u062d \u0645\u062c\u0645\u0648\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062a\u064a \u0623\u0635\u0627\u0628\u062a \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u064a \u062d\u0635\u0644 \u0639\u0644\u064a\u0647\u0627\u060c \u0644\u0644\u0642\u064a\u0627\u0645 \u0628\u0623\u0639\u0645\u0627\u0644 \u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u0645\u0646 \u0645\u062c\u0645\u0648\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062a\u064a \u0641\u0631\u0636\u0647\u0627 \u0648\u062d\u0635\u0651\u0644\u0647\u0627 \u0645\u0646 \u0632\u0628\u0627\u0626\u0646\u0647 \u0645\u0646 \u062c\u0631\u0627\u0621 \u0645\u0645\u0627\u0631\u0633\u0629 \u0646\u0634\u0627\u0637\u0647 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u060c \u062e\u0644\u0627\u0644 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0630\u0627\u062a\u0647\u0627.<\/p>\n

\u0627\u0646 \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0646\u0627\u062a\u062c \u0639\u0646 \u0647\u0630\u0647 \u0627\u0644\u0639\u0645\u0644\u064a\u0629\u060c \u0647\u0648 \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0635\u0627\u0641\u064a \u0627\u0644\u0630\u064a \u064a\u062a\u0648\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u062e\u0627\u0636\u0639 \u062a\u0623\u062f\u064a\u062a\u0647. \u0623\u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0633\u0644\u0628\u064a\u0629\u060c \u0641\u064a\u0645\u0643\u0646 \u062a\u062f\u0648\u064a\u0631\u0647 \u0627\u0644\u0649 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0644\u0627\u062d\u0642\u0629\u060c \u0623\u0648 \u0637\u0644\u0628 \u0627\u0633\u062a\u0631\u062f\u0627\u062f\u0647 \u0648\u0641\u0642\u0627 \u0644\u0644\u0634\u0631\u0648\u0637 \u0648\u0627\u0644\u0645\u0647\u0644 \u0627\u0644\u0645\u062d\u062f\u062f\u0629 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0639\u0646\u064a\u0629.<\/p>\n

\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0627\u0644\u0645\u062a\u0648\u062c\u0628\u0629 \u0644\u0641\u062a\u0631\u0629 \u0645\u0639\u064a\u0646\u0629<\/strong><\/p>\n

=<\/p>\n

\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062d\u0633\u0645 \u0645\u0646 \u062b\u0645\u0646 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0648\u0634\u0631\u0627\u0621 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0639\u0627\u0626\u062f\u0629 \u0644\u0644\u0641\u062a\u0631\u0629 x Input tax<\/p>\n

\u0646\u0627\u0642\u0635<\/p>\n

–<\/p>\n

\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u062d\u0635\u0644\u0629 \u062e\u0644\u0627\u0644 \u0627\u0644\u0641\u062a\u0631\u0629 x Output tax<\/strong><\/p>\n

\n\u0644\u0627 \u064a\u0645\u0643\u0646 \u0645\u0645\u0627\u0631\u0633\u0629 \u062d\u0642\u0651 \u0627\u0644\u062d\u0633\u0645 \u0625\u0644\u0627 \u0639\u0646\u062f \u0627\u062c\u062a\u0645\u0627\u0639 \u0627\u0644\u0634\u0631\u0648\u0637 \u0627\u0644\u062a\u0627\u0644\u064a\u0629:
\n– \u064a\u062c\u0628 \u0623\u0646 \u062a\u0643\u0648\u0646 \u0622\u062e\u0631 \u0639\u0645\u0644\u064a\u0629 \u0645\u0646 \u0627\u0644\u062d\u0644\u0642\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629\u060c \u0623\u0648 \u0645\u0639\u0641\u0627\u0629 \u0645\u0646\u0647\u0627 \u0645\u0639 \u062d\u0642\u0651 \u0627\u0644\u062d\u0633\u0645\u060c<\/p>\n

– \u064a\u062c\u0628 \u0627\u0646 \u064a\u0643\u0648\u0646 \u0645\u0646 \u064a\u0637\u0644\u0628 \u0627\u0644\u062d\u0633\u0645\u060c \u062e\u0627\u0636\u0639\u0627 \u0645\u0633\u062c\u0644\u0627 \u0644\u062f\u0649 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629\u060c<\/p>\n

– \u064a\u062c\u0628 \u0627\u0646 \u062a\u0643\u0648\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0627\u0644\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062d\u0633\u0645\u060c \u0642\u062f \u0641\u0631\u0636\u062a \u0639\u0644\u0649 \u0623\u0645\u0648\u0627\u0644 \u0648\u062e\u062f\u0645\u0627\u062a \u0623\u062f\u064a\u062a \u0644\u062d\u0627\u062c\u0627\u062a \u0646\u0634\u0627\u0637 \u0627\u0644\u062e\u0627\u0636\u0639 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u060c<\/p>\n

– \u064a\u062c\u0628 \u0623\u0646 \u064a\u0628\u0631\u0632 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0645\u0633\u062a\u0646\u062f\u0627\u062a \u062a\u0628\u0631\u0631 \u0647\u0630\u0627 \u0627\u0644\u062d\u0633\u0645 : \u0641\u0627\u062a\u0648\u0631\u0629\u060c \u0645\u0633\u062a\u0646\u062f \u0627\u0633\u062a\u064a\u0631\u0627\u062f\u060c \u0645\u0633\u062a\u0646\u062f \u062a\u0635\u062f\u064a\u0631.<\/p>\n

\u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0641\u064a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629<\/strong><\/p>\n

\u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0627\u0644\u0632\u0627\u0645\u064a<\/strong><\/span><\/p>\n

\u0639\u0644\u0649 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0623\u0646 \u064a\u062a\u0633\u062c\u0644 \u0625\u0644\u0632\u0627\u0645\u064a\u0627 \u0645\u0646 \u0623\u062c\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629\u060c \u0625\u0630\u0627 \u0643\u0627\u0646 \u0631\u0642\u0645 \u0623\u0639\u0645\u0627\u0644\u0647 \u0627\u0644\u0639\u0627\u0626\u062f \u0627\u0644\u0649 \u0623\u0631\u0628\u0639 \u0641\u0635\u0648\u0644 \u0645\u062a\u062a\u0627\u0644\u064a\u0629 \u064a\u062a\u062c\u0627\u0648\u0632 500 \u0645\u0644\u064a\u0648\u0646 \u0644\u064a\u0631\u0629 \u0644\u0628\u0646\u0627\u0646\u064a\u0629.<\/p>\n

\u064a\u062c\u0628 \u062a\u0642\u062f\u064a\u0645 \u0637\u0644\u0628 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0641\u064a \u0645\u0647\u0644\u0629 \u0634\u0647\u0631\u064a\u0646\u060c \u0627\u0628\u062a\u062f\u0627\u0621 \u0645\u0646 \u0622\u062e\u0631 \u064a\u0648\u0645 \u0645\u0646 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u062a\u064a \u062a\u0648\u0641\u0631\u062a \u062e\u0644\u0627\u0644\u0647 \u0634\u0631\u0648\u0637 \u0627\u0644\u062e\u0636\u0648\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629.<\/p>\n

\u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0627\u062e\u062a\u064a\u0627\u0631\u064a<\/strong><\/span><\/p>\n

\u064a\u062d\u0642 \u0644\u0643\u0644 \u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0630\u064a \u0644\u0627 \u064a\u062a\u062c\u0627\u0648\u0632 \u0631\u0642\u0645 \u0623\u0639\u0645\u0627\u0644\u0647 \u0631\u0642\u0645 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0623\u062f\u0646\u0649\u060c \u0623\u0646 \u064a\u0637\u0644\u0628 \u0627\u0644\u062e\u0636\u0648\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0634\u0631\u0637 \u0627\u0646 \u064a\u062d\u0642\u0642 \u0631\u0642\u0645 \u0627\u0639\u0645\u0627\u0644 \u064a\u062a\u062c\u0627\u0648\u0632 250 \u0645\u0644\u064a\u0648\u0646 \u0644 \u0644 \u0639\u0646 \u0641\u062a\u0631\u0629 \u0627\u0631\u0628\u0639 \u0641\u0635\u0648\u0644 \u0645\u062a\u062a\u0627\u0644\u064a\u0629.<\/p>\n

\u0627\u0644\u063a\u0627\u0621 \u0627\u0644\u062a\u0633\u062c\u064a\u0644<\/strong><\/p>\n

\u0644\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0623\u0646 \u064a\u0637\u0644\u0628 \u0625\u0644\u063a\u0627\u0621 \u062a\u0633\u062c\u064a\u0644\u0647\u060c \u0636\u0645\u0646 \u0645\u0647\u0644\u0629 \u0634\u0647\u0631\u064a\u0646 \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u0627\u0646\u062a\u0647\u0627\u0621 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u064a\u0644\u0627\u062f\u064a\u0629\u060c \u0627\u0644\u062a\u064a \u0627\u0646\u062a\u0641\u062a \u0634\u0631\u0648\u0637 \u0627\u0644\u062e\u0636\u0648\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u062e\u0644\u0627\u0644\u0647\u0627. \u0627\u064a \u0641\u064a \u062d\u0627\u0644 \u0627\u0644\u062a\u0648\u0642\u0641 \u0639\u0646 \u0627\u0644\u0639\u0645\u0644\u060c \u0627\u0644\u062a\u0648\u0642\u0641 \u0639\u0646 \u0627\u0644\u0642\u064a\u0627\u0645 \u0628\u0639\u0645\u0644\u064a\u0627\u062a \u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u0623\u0648 \u0627\u0646\u062e\u0641\u0627\u0636 \u0631\u0642\u0645 \u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u062e\u0627\u0636\u0639 \u062a\u062d\u062a \u0631\u0642\u0645 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0623\u062f\u0646\u0649 \u0644\u0644\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0627\u062e\u062a\u064a\u0627\u0631\u064a.<\/p>\n

\u0645\u0648\u062c\u0628\u0627\u062a \u0627\u0644\u062e\u0627\u0636\u0639\u064a\u0646 \u0644\u0644\u0636\u0631\u064a\u0628\u0629<\/strong><\/p>\n

\u0627\u0644\u062a\u0635\u0631\u064a\u062d \u0627\u0644\u062f\u0648\u0631\u064a \u0639\u0646 \u0631\u0642\u0645 \u0627\u0644\u0623\u0639\u0645\u0627\u0644<\/p>\n

\u0639\u0644\u0649 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0623\u0646 \u064a\u0642\u062f\u0645 \u062a\u0635\u0631\u064a\u062d\u0627 \u062f\u0648\u0631\u064a\u0627 \u0639\u0646 \u0631\u0642\u0645 \u0623\u0639\u0645\u0627\u0644\u0647\u060c \u0628\u0645\u0647\u0644\u0629 \u0623\u0642\u0635\u0627\u0647\u0627 20 \u064a\u0648\u0645\u0627 \u0645\u0646 \u0627\u0646\u0642\u0636\u0627\u0621 \u0643\u0644 \u0641\u062a\u0631\u0629 \u0636\u0631\u064a\u0628\u064a\u0629.<\/p>\n

\u0645\u0633\u0643 \u062f\u0641\u0627\u062a\u0631 \u0645\u062d\u0627\u0633\u0628\u064a\u0629<\/p>\n

\u0639\u0644\u0649 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0645\u0633\u0643 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0636\u0631\u0648\u0631\u064a\u0629 \u0644\u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u0648\u062a\u0645\u0643\u064a\u0646 \u0627\u0644\u0648\u062d\u062f\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0645\u062e\u062a\u0635\u0629 \u0645\u0646 \u0645\u0631\u0627\u0642\u0628\u062a\u0647\u0627.<\/p>\n

\u0644\u0627 \u064a\u062a\u0639\u064a\u0646 \u0639\u0644\u0649 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0645\u0633\u0643 \u0633\u062c\u0644\u0627\u062a \u0648\u062f\u0641\u0627\u062a\u0631 \u0645\u062d\u0627\u0633\u0628\u064a\u0629\u060c \u063a\u064a\u0631 \u062a\u0644\u0643 \u0627\u0644\u062a\u064a \u064a\u0641\u0631\u0636 \u0645\u0633\u0643\u0647\u0627 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u0648\u0627\u0644\u062a\u0635\u0645\u064a\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0627\u0644\u0639\u0627\u0645 \u0648\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644. \u0648\u0644\u0643\u0646 \u064a\u062c\u0628 \u0623\u0646 \u062a\u062a\u0636\u0645\u0646 \u0628\u0639\u0636 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0627\u0636\u0627\u0641\u064a\u0629 \u0645\u0646 \u0623\u062c\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629\u060c \u0643\u0642\u064a\u0645\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629\u060c \u0648\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629 \u0639\u0646\u0647\u0627\u060c \u0648\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u062d\u0635\u0644\u0629 \u0639\u0646\u0647\u0627\u060c \u0627\u0644\u062e …<\/p>\n

\u062a\u0646\u0638\u064a\u0645 \u0648\u062a\u0633\u0644\u064a\u0645 \u0641\u0648\u0627\u062a\u064a\u0631<\/strong><\/p>\n

\u0639\u0644\u0649 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0623\u0646 \u064a\u0635\u062f\u0631 \u0641\u0627\u062a\u0648\u0631\u0629 \u0623\u0648 \u0623\u064a \u0645\u0633\u062a\u0646\u062f \u064a\u0642\u0648\u0645 \u0645\u0642\u0627\u0645\u0647\u0627\u060c \u0648\u0630\u0644\u0643 \u0639\u0646\u062f \u062a\u0633\u0644\u064a\u0645\u0647 \u0627\u0645\u0648\u0627\u0644 \u0623\u0648 \u062a\u0642\u062f\u064a\u0645\u0647 \u062e\u062f\u0645\u0627\u062a \u0644\u0623\u064a \u0634\u062e\u0635 \u0622\u062e\u0631.<\/p>\n

\u064a\u062c\u0628 \u0627\u0646 \u062a\u062a\u0636\u0645\u0646 \u0627\u0644\u0641\u0627\u062a\u0648\u0631\u0629 \u0628\u0639\u0636 \u0627\u0644\u062a\u0641\u0627\u0635\u064a\u0644 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629\u060c \u0648\u0644\u0627 \u0633\u064a\u0645\u0627 \u0645\u0648\u0636\u0648\u0639 \u062a\u0633\u0644\u064a\u0645 \u0627\u0644\u0645\u0627\u0644 \u0627\u0648 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062e\u062f\u0645\u0629\u060c \u062a\u0627\u0631\u064a\u062e \u062a\u0633\u0644\u064a\u0645 \u0627\u0644\u0627\u0645\u0648\u0627\u0644 \u0627\u0648 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062e\u062f\u0645\u0627\u062a\u060c \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0645\u062a\u0648\u062c\u0628 \u0639\u0646 \u062a\u0633\u0644\u064a\u0645 \u0627\u0644\u0627\u0645\u0648\u0627\u0644 \u0623\u0648 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062e\u062f\u0645\u0627\u062a\u060c \u0631\u0642\u0645 \u0627\u0644\u0641\u0627\u062a\u0648\u0631\u0629 \u0627\u0644\u062a\u0633\u0644\u0633\u0644\u064a\u060c \u0645\u0628\u0644\u063a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u062a\u0648\u062c\u0628 \u0645\u0639 \u0627\u0644\u0645\u0639\u062f\u0644 \u0627\u0644\u0645\u0637\u0628\u0642\u060c \u0627\u0644\u062e …<\/p>\n

\u0645\u062a\u0649 \u0648\u0643\u064a\u0641 \u062a\u0624\u062f\u0649 \u0627\u0644\u0636\u0631\u064a\u0628\u0629\u061f<\/strong><\/p>\n

\u062a\u0624\u062f\u0649 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0646\u062f \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062a\u0635\u0631\u064a\u062d \u0627\u0644\u062f\u0648\u0631\u064a\u060c \u0628\u0639\u062f \u0627\u062d\u062a\u0633\u0627\u0628\u0647\u0627.<\/p>\n

\u0627\u0644\u063a\u0627\u0621 \u0628\u0639\u0636 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0627\u0644\u0645\u0637\u0628\u0642\u0629 \u062d\u0627\u0644\u064a\u0627<\/p>\n

\u0645\u0646 \u0627\u062c\u0644 \u062a\u0641\u0627\u062f\u064a \u0627\u0632\u062f\u0648\u0627\u062c \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0645\u0639 \u0636\u0631\u0627\u0626\u0628 \u063a\u064a\u0631 \u0645\u0628\u0627\u0634\u0631\u0629 \u0627\u062e\u0631\u0649 \u062a\u0641\u0631\u0636 \u0639\u0644\u0649 \u0627\u0644\u0627\u0645\u0648\u0627\u0644 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a\u060c \u0644\u0627 \u064a\u0637\u0628\u0642 \u0627\u0644\u0631\u0633\u0645 (5 %) \u0639\u0644\u0649 \u0628\u062f\u0644\u0627\u062a \u0627\u0644\u0637\u0639\u0627\u0645 \u0648\u0627\u0644\u0634\u0631\u0627\u0628 \u0648\u0627\u0644\u0627\u0642\u0627\u0645\u0629 \u0648\u0644\u0627 \u0627\u0644\u0631\u0633\u0645 \u0639\u0644\u0649 \u0627\u0644\u0645\u0644\u0627\u0647\u064a\u060c \u0648\u0630\u0644\u0643 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u062d\u0642\u064a\u0642\u064a\u064a\u0646 \u0648\u0627\u0644\u0645\u0639\u0646\u0648\u064a\u064a\u0646 \u0627\u0644\u062e\u0627\u0636\u0639\u064a\u0646 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0627\u0644\u0632\u0627\u0645\u064a\u0627 \u0627\u0648 \u0627\u062e\u062a\u064a\u0627\u0631\u064a\u0627.<\/p>\n

\u064a\u0644\u063a\u0649 \u0627\u0644\u0631\u0633\u0645 \u0627\u0644\u0645\u0641\u0631\u0648\u0636 \u0639\u0644\u0649 \u0648\u0631\u0642 \u0627\u0644\u0644\u0639\u0628\u060c \u0627\u0639\u062a\u0628\u0627\u0631\u0627 \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u0646\u0641\u0627\u0630 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629.<\/p>\n

\u0643\u0645\u0627 \u062a\u0644\u063a\u0649 \u0627\u064a\u0636\u0627 \u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u0628\u0644\u062f\u064a\u0629 \u0627\u0644\u0645\u0641\u0631\u0648\u0636\u0629 \u0628\u0645\u0648\u062c\u0628 \u0627\u0644\u0645\u0648\u0627\u062f 96\u060c 97 \u064898 \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0631\u0642\u0645 60\/88 \u062a\u0627\u0631\u064a\u062e 12\/8\/1988\u060c \u0639\u0644\u0649 \u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0627\u0644\u0645\u0627\u0621 \u0648\u0627\u0644\u0643\u0647\u0631\u0628\u0627\u0621 \u0648\u0627\u0644\u0627\u062a\u0635\u0627\u0644\u0627\u062a \u0627\u0644\u0633\u0644\u0643\u064a\u0629 \u0648\u0627\u0644\u0644\u0627\u0633\u0644\u0643\u064a\u0629\u060c \u0648\u0630\u0644\u0643 \u0627\u0628\u062a\u062f\u0627\u0621 \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u0646\u0641\u0627\u0630 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646.<\/p>\n

\n\u062c\u062f\u0648\u0644 1- \u0645\u0639\u062f\u0644\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u0627\u0646 \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\u0627\u0644\u0645\u0639\u062f\u0644 \u0641\u064a \u062d\u0632\u064a\u0631\u0627\u0646 1997<\/td>\n\u0627\u0644\u0645\u0639\u062f\u0644 \u0627\u0644\u0623\u0648\u0651\u0644\u064a<\/td>\n\u062a\u0627\u0631\u064a\u062e \u0627\u0644\u062a\u0637\u0628\u064a\u0642 \u0623\u0648 \u0627\u0644\u0627\u0642\u062a\u0631\u0627\u062d<\/td>\n\u00a0 \u0627\u0644\u0628\u0644\u062f<\/span><\/strong><\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n <\/td>\n\u0627\u0644\u062f\u0648\u0644 \u0627\u0644\u0639\u0631\u0628\u064a\u0629<\/span><\/strong><\/td>\n<\/tr>\n
7.14.21<\/td>\n7.13.21<\/td>\n\u0646\u064a\u0633\u0627\u0646 1992<\/td>\n\u0627\u0644\u062c\u0632\u0627\u0626\u0631<\/span><\/strong><\/td>\n<\/tr>\n
5.10.25<\/td>\n5.10.25<\/td>\n\u062a\u0645\u0648\u0632 1991<\/td>\n\u0645\u0635\u0631<\/span><\/strong><\/td>\n<\/tr>\n
7.10.14.20<\/td>\n7.12.14.19.30<\/td>\n\u0646\u064a\u0633\u0627\u0646 1986<\/td>\n\u0627\u0644\u0645\u063a\u0631\u0628<\/span><\/strong><\/td>\n<\/tr>\n
6.17.29<\/td>\n6.17.29<\/td>\n\u062a\u0645\u0648\u0632 1988<\/td>\n\u062a\u0648\u0646\u0633<\/span><\/strong><\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n <\/td>\n\u0627\u0644\u062f\u0648\u0644 \u0627\u0644\u0623\u0648\u0631\u0648\u0628\u064a\u0629<\/span><\/strong><\/td>\n<\/tr>\n
2.1\/5.5\/20.6<\/td>\n6\/4\/13.6\/20\/25<\/td>\n\u0643\u0627\u0646\u0648\u0646 \u0627\u0644\u062b\u0627\u0646\u064a 1968<\/td>\n\u0641\u0631\u0646\u0633\u0627<\/span><\/strong><\/td>\n<\/tr>\n
7.15<\/td>\n5.10<\/td>\n\u0643\u0627\u0646\u0648\u0646 \u0627\u0644\u062b\u0627\u0646\u064a 1968<\/td>\n\u0623\u0644\u0645\u0627\u0646\u064a\u0627<\/span><\/strong><\/td>\n<\/tr>\n
4.8.18<\/td>\n6.18.36<\/td>\n\u0643\u0627\u0646\u0648\u0646 \u0627\u0644\u062b\u0627\u0646\u064a 1987<\/td>\n\u0627\u0644\u064a\u0648\u0646\u0627\u0646<\/span><\/strong><\/td>\n<\/tr>\n
4.10.16.19<\/td>\n6.12.18<\/td>\n\u0643\u0627\u0646\u0648\u0646 \u0627\u0644\u062b\u0627\u0646\u064a 1973<\/td>\n\u0625\u064a\u0637\u0627\u0644\u064a\u0627<\/span><\/strong><\/td>\n<\/tr>\n
4.7.16<\/td>\n6.12.33<\/td>\n\u0643\u0627\u0646\u0648\u0646 \u0627\u0644\u062b\u0627\u0646\u064a 1986<\/td>\n\u0625\u0633\u0628\u0627\u0646\u064a\u0627<\/span><\/strong><\/td>\n<\/tr>\n
2\/3\/6.5<\/td>\n2\/6.5<\/td>\n\u0643\u0627\u0646\u0648\u0646 \u0627\u0644\u062b\u0627\u0646\u064a 1995<\/td>\n\u0633\u0648\u064a\u0633\u0631\u0627<\/span><\/strong><\/td>\n<\/tr>\n
17.5<\/td>\n10<\/td>\n\u0646\u064a\u0633\u0627\u0646 1973<\/td>\n\u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629<\/span><\/strong><\/td>\n<\/tr>\n
1.6.12.21<\/td>\n6.14.18<\/td>\n\u0643\u0627\u0646\u0648\u0646 \u0627\u0644\u062b\u0627\u0646\u064a 1971<\/td>\n\u0628\u0644\u062c\u064a\u0643\u0627<\/span><\/strong><\/td>\n<\/tr>\n
1.8.16.25<\/td>\n10<\/td>\n\u0643\u0627\u0646\u0648\u0646 \u0627\u0644\u062b\u0627\u0646\u064a 1985<\/td>\n\u062a\u0631\u0643\u064a\u0627<\/span><\/strong><\/td>\n<\/tr>\n
8<\/td>\n5<\/td>\n\u062a\u0645\u0648\u0632 1992<\/td>\n\u0642\u0628\u0631\u0635<\/span><\/strong><\/td>\n<\/tr>\n
22<\/td>\n18<\/td>\n\u0646\u064a\u0633\u0627\u0646 1994<\/td>\n\u0628\u0644\u063a\u0627\u0631\u064a\u0627<\/span><\/strong><\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n <\/td>\n\u0627\u0644\u062f\u0648\u0644 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629<\/span><\/strong><\/td>\n<\/tr>\n
16.5 \/ (25)<\/td>\n10<\/td>\n\u062a\u0634\u0631\u064a\u0646 \u0627\u0644\u0623\u0648\u0644 1993<\/td>\n\u0641\u0646\u0632\u0648\u0644\u0627<\/span><\/strong><\/td>\n<\/tr>\n
9\/89\/12.36\/20.48 (6\/7)<\/td>\n15<\/td>\n\u0643\u0627\u0646\u0648\u0646 \u0627\u0644\u062b\u0627\u0646\u064a 1967<\/td>\n\u0627\u0644\u0628\u0631\u0627\u0632\u064a\u0644<\/span><\/strong><\/td>\n<\/tr>\n
7<\/td>\n7<\/td>\n\u0643\u0627\u0646\u0648\u0646 \u0627\u0644\u062b\u0627\u0646\u064a 1991<\/td>\n\u0643\u0646\u062f\u0627<\/span><\/strong><\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n <\/td>\n\u0627\u0644\u0628\u0644\u062f\u0627\u0646 \u0627\u0644\u0623\u062e\u0631\u0649<\/span><\/strong><\/td>\n<\/tr>\n
3<\/td>\n3<\/td>\n\u0646\u064a\u0633\u0627\u0646 1994<\/td>\n\u0633\u0646\u063a\u0641\u0648\u0631\u0627<\/span><\/strong><\/td>\n<\/tr>\n
4.5\/5<\/td>\n3.6<\/td>\n\u0646\u064a\u0633\u0627\u0646 1989<\/td>\n\u0627\u0644\u064a\u0627\u0628\u0627\u0646 (11)<\/span><\/strong><\/td>\n<\/tr>\n
13.17<\/td>\n13.17<\/td>\n\u0643\u0627\u0646\u0648\u0646 \u0627\u0644\u062b\u0627\u0646\u064a 1994<\/td>\n\u0627\u0644\u0635\u064a\u0646<\/span><\/strong><\/td>\n<\/tr>\n
5.10.20.35<\/td>\n10<\/td>\n\u0646\u064a\u0633\u0627\u0646 1985<\/td>\n\u0625\u0646\u062f\u0648\u0646\u064a\u0633\u064a\u0627<\/span><\/strong><\/td>\n<\/tr>\n
11.1\/20<\/td>\n8<\/td>\n\u0643\u0627\u0646\u0648\u0646 \u0627\u0644\u062b\u0627\u0646\u064a 1960<\/td>\n\u0633\u0627\u062d\u0644 \u0627\u0644\u0639\u0627\u062c<\/span><\/strong><\/td>\n<\/tr>\n
14<\/td>\n10<\/td>\n\u0623\u064a\u0644\u0648\u0644 1991<\/td>\n\u0623\u0641\u0631\u064a\u0642\u064a\u0627 \u0627\u0644\u062c\u0646\u0648\u0628\u064a\u0629<\/span><\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

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