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*5- \u0631\u0647\u0627\u0646 \u0627\u0644\u062a\u0645\u0648\u064a\u0644:* \u0643\u064a\u0641 \u0646\u0645\u0648\u0644 \u0627\u0644\u062f\u0648\u0644\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0645\u0639 \u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u0627\u0644\u062a\u0648\u0627\u0632\u0646\u0627\u062a\u061f
\n\u0648\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u062a\u0648\u0642\u0639 4.1% \u0641\u064a 2027\u060c \u0645\u0639 \u062d\u0635\u0631 \u0627\u0644\u0639\u062c\u0632 \u0641\u064a 3% \u0648\u0627\u0644\u0645\u062f\u064a\u0648\u0646\u064a\u0629 \u0641\u064a 65%. \u0648\u0647\u064a \u0645\u0639\u0627\u062f\u0644\u0629 \u0635\u0639\u0628\u0629 \u0645\u0639 \u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0625\u0646\u0641\u0627\u0642 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a<\/p>\n
*\u0627\u0644\u0645\u062d\u0648\u0631 \u0627\u0644\u062b\u0627\u0646\u064a: \u0645\u0644\u0627\u062d\u0638\u0627\u062a \u0628\u0634\u0623\u0646 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629*<\/p>\n
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*\u0627\u0644\u0645\u0644\u0627\u062d\u0638\u0629 \u0627\u0644\u0623\u0648\u0644\u0649 :\u0647\u0648 \u0623\u0646 \u062a\u0645\u0648\u064a\u0644 \u0627\u0644\u062f\u0648\u0644\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0644\u0627 \u064a\u0645\u0643\u0646 \u0627\u0646 \u064a\u062a\u0645 \u0628\u062f\u0648\u0646 \u0639\u062f\u0627\u0644\u0629 \u062c\u0628\u0627\u0626\u064a\u0629:*
\n\u0633\u0648\u0641 \u0646\u0639\u0637\u064a 1000 \u062f\u0631\u0647\u0645 \u0644\u0644\u0623\u0633\u0631\u0629 \u0644\u0643\u0646 \u0644\u0627 \u0646\u0631\u064a\u062f \u0623\u0646 \u0646\u0641\u0631\u0636 \u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062b\u0631\u0648\u0629.\u0648 \u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0646\u0623\u062e\u0630 \u0645\u0646 \u0627\u0644\u0641\u0642\u064a\u0631 \u0639\u0628\u0631 TVA \u0644\u0646\u0639\u0637\u064a\u0647 \u0644\u0644\u0641\u0642\u064a\u0631 \u0639\u0628\u0631 \u0627\u0644\u062f\u0639\u0645\u060c \u0648\u062a\u0628\u0642\u0649 \u0627\u0644\u062b\u0631\u0648\u0629 \u0627\u0644\u0643\u0628\u0631\u0649 \u062e\u0627\u0631\u062c \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629.<\/p>\n
*\u0627\u0644\u0645\u0644\u0627\u062d\u0638\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629 : \u0647\u0646\u0627\u0643 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0648\u0639\u0648\u062f \u0627\u0644\u0645\u0624\u062c\u0644\u0629*
\n\u0631\u0641\u0639 \u0627\u0644\u062f\u0639\u0645 \u0644\u0640 1000 \u062f\u0631\u0647\u0645 \u0648\u0631\u0641\u0639 \u0627\u0644\u062a\u0642\u0627\u0639\u062f \u0644\u0640 3000 \u062f\u0631\u0647\u0645 \u0643\u0644\u0647\u0627 \u0645\u0624\u062c\u0644\u0629 \u0644\u0640 2031 \u0628\u062f\u0648\u0646 \u0645\u0631\u0627\u062d\u0644 \u0633\u0646\u0648\u064a\u0629 \u0648\u0627\u0644\u0645\u0648\u0627\u0637\u0646 \u0633\u064a\u0646\u062a\u0638\u0631 4 \u0633\u0646\u0648\u0627\u062a \u0644\u064a\u0631\u0649 \u0627\u0644\u0623\u062b\u0631.<\/p>\n
*\u0627\u0644\u0645\u0644\u0627\u062d\u0638\u0629 \u0627\u0644\u062b\u0627\u0644\u062b\u0629 :\u0647\u0648 \u063a\u064a\u0627\u0628 \u0627\u0644\u0634\u0628\u0627\u0628 \u0643\u0641\u0627\u0639\u0644 \u0644\u0627 \u0643\u0645\u0633\u062a\u0641\u064a\u062f:* \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u064a\u0631\u0649 \u0627\u0644\u0634\u0628\u0627\u0628 “\u0643\u0628\u0627\u062d\u062b \u0639\u0646 \u0634\u063a\u0644” \u064a\u062d\u062a\u0627\u062c \u062f\u0639\u0645\u0627\u060c \u0644\u0627 “\u0643\u0641\u0627\u0639\u0644 \u0633\u064a\u0627\u0633\u064a” \u064a\u062d\u062a\u0627\u062c \u0645\u0634\u0627\u0631\u0643\u0629. \u0644\u0627 \u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0644\u0644\u0645\u0634\u0627\u0631\u0643\u0629 \u0627\u0644\u0633\u064a\u0627\u0633\u064a\u0629 \u0648\u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u062f\u064a\u0645\u0642\u0631\u0627\u0637\u064a\u0629 \u0644\u0644\u0634\u0628\u0627\u0628<\/p>\n
*\u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u062e\u062a\u0645:*<\/p>\n
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