{"id":2360,"date":"2022-07-13T18:32:05","date_gmt":"2022-07-13T15:32:05","guid":{"rendered":"https:\/\/www.bip.net.ua\/?p=2360"},"modified":"2022-07-13T19:05:23","modified_gmt":"2022-07-13T16:05:23","slug":"fop-na-speczgrupi-prypynyaye-diyalnist-podayemo-likvidaczijnu-zvitnist","status":"publish","type":"post","link":"https:\/\/bip.net.ua\/ru\/articles\/fop-na-speczgrupi-prypynyaye-diyalnist-podayemo-likvidaczijnu-zvitnist\/","title":{"rendered":"\u0424\u041b\u041f \u043d\u0430 \u0441\u043f\u0435\u0446\u0433\u0440\u0443\u043f\u043f\u0435 \u043f\u0440\u0435\u043a\u0440\u0430\u0449\u0430\u0435\u0442 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u044c: \u043f\u043e\u0434\u0430\u0435\u043c \u043b\u0438\u043a\u0432\u0438\u0434\u0430\u0446\u0438\u043e\u043d\u043d\u0443\u044e \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u044c"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<label for=\"ez-toc-cssicon-toggle-item-6a5fff1a21805\" class=\"ez-toc-cssicon-toggle-label\"><p class=\"ez-toc-title\" style=\"cursor:inherit\">\u0421\u043e\u0434\u0435\u0440\u0436\u0430\u043d\u0438\u0435<\/p>\n<span class=\"ez-toc-cssicon\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #252d55;color:#252d55\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #252d55;color:#252d55\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 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\u0433\u0440\u0443\u043f\u043f\u0435 (2%)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/bip.net.ua\/ru\/articles\/fop-na-speczgrupi-prypynyaye-diyalnist-podayemo-likvidaczijnu-zvitnist\/#%D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5_%D0%BB%D0%B8%D0%BA%D0%B2%D0%B8%D0%B4%D0%B0%D1%86%D0%B8%D0%BE%D0%BD%D0%BD%D0%BE%D0%B9_%D0%BE%D1%82%D1%87%D0%B5%D1%82%D0%BD%D0%BE%D1%81%D1%82%D0%B8\" >\u0417\u0430\u043f\u043e\u043b\u043d\u0435\u043d\u0438\u0435 \u043b\u0438\u043a\u0432\u0438\u0434\u0430\u0446\u0438\u043e\u043d\u043d\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438<\/a><\/li><\/ul><\/nav><\/div>\n<p>\u041c\u043d\u043e\u0433\u0438\u0435 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u0438, \u044f\u0432\u043b\u044f\u044e\u0449\u0438\u0435\u0441\u044f \u0424\u041b\u041f-\u0443\u043f\u0440\u043e\u0449\u0435\u043d\u0446\u0430\u043c\u0438 \u043d\u0430 3-\u0439 \u0433\u0440\u0443\u043f\u043f\u0435, \u0432\u043e \u0432\u0440\u0435\u043c\u044f \u0432\u043e\u0439\u043d\u044b \u0432\u043e\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u043b\u0438\u0441\u044c \u0432\u043e\u0437\u043c\u043e\u0436\u043d\u043e\u0441\u0442\u044c\u044e \u043f\u0435\u0440\u0435\u0445\u043e\u0434\u0430 \u043d\u0430 \u0441\u043f\u0435\u0446\u0433\u0440\u0443\u043f\u043f\u0443 \u043f\u043e \u0441\u0442\u0430\u0432\u043a\u0435 2%. \u0423\u0436\u0435 \u043d\u0435\u0441\u043a\u043e\u043b\u044c\u043a\u043e \u043c\u0435\u0441\u044f\u0446\u0435\u0432 \u044d\u0442\u0438 \u0424\u041b\u041f \u043e\u0442\u0447\u0438\u0442\u044b\u0432\u0430\u044e\u0442\u0441\u044f \u043f\u043e \u043d\u043e\u0432\u044b\u043c \u0443\u0441\u043b\u043e\u0432\u0438\u044f\u043c (\u0435\u0436\u0435\u043c\u0435\u0441\u044f\u0447\u043d\u043e) \u0438 \u043c\u044b \u0443\u0436\u0435 \u043f\u043e\u0434\u0440\u043e\u0431\u043d\u043e <a href=\"https:\/\/www.bip.net.ua\/articles\/podacha-deklaracziyi-ta-splata-podatkiv-na-3-j-grupi-yep-za-stavkoyu-2\/\">\u0440\u0430\u0437\u0431\u0438\u0440\u0430\u043b\u0438<\/a>, \u043a\u0430\u043a \u044d\u0442\u043e \u0434\u0435\u043b\u0430\u0442\u044c.<\/p>\n<p>\u041e\u0434\u043d\u0430\u043a\u043e \u0442\u0435\u043f\u0435\u0440\u044c \u043c\u044b \u043f\u043e\u043b\u0443\u0447\u0430\u0435\u043c \u0441\u043e\u0442\u043d\u0438 \u0437\u0430\u043f\u0440\u043e\u0441\u043e\u0432 \u043e\u0442 \u043a\u043b\u0438\u0435\u043d\u0442\u043e\u0432, \u043f\u0440\u0438\u043d\u0438\u043c\u0430\u044e\u0449\u0438\u0445 \u0440\u0435\u0448\u0435\u043d\u0438\u0435 \u043f\u0440\u0435\u043a\u0440\u0430\u0442\u0438\u0442\u044c \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u044c, \u043d\u0430\u0445\u043e\u0434\u044f\u0441\u044c \u043d\u0430 \u0441\u043f\u0435\u0446\u0433\u0440\u0443\u043f\u043f\u0435 \u2013 \u0447\u0442\u043e \u043f\u0440\u0438 \u044d\u0442\u043e\u043c \u0434\u0435\u043b\u0430\u0442\u044c \u0441 \u043b\u0438\u043a\u0432\u0438\u0434\u0430\u0446\u0438\u043e\u043d\u043d\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u044c\u044e? \u0417\u0434\u0435\u0441\u044c \u043c\u043d\u043e\u0433\u043e \u043e\u0441\u043e\u0431\u0435\u043d\u043d\u043e\u0441\u0442\u0435\u0439: \u043a\u0430\u043a\u0443\u044e \u0444\u043e\u0440\u043c\u0443 \u0432\u044b\u0431\u0440\u0430\u0442\u044c, \u043a\u043e\u0433\u0434\u0430 \u043e\u0442\u0447\u0438\u0442\u044b\u0432\u0430\u0442\u044c\u0441\u044f, \u043a\u0430\u043a \u0437\u0430\u043f\u043e\u043b\u043d\u044f\u0442\u044c?<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%D0%9B%D0%B8%D0%BA%D0%B2%D0%B8%D0%B4%D0%B0%D1%86%D0%B8%D0%BE%D0%BD%D0%BD%D0%B0%D1%8F_%D0%BE%D1%82%D1%87%D0%B5%D1%82%D0%BD%D0%BE%D1%81%D1%82%D1%8C_%D0%B4%D0%BB%D1%8F_%D0%A4%D0%9B%D0%9F_%D0%BD%D0%B0_3-%D0%B9_%D0%B3%D1%80%D1%83%D0%BF%D0%BF%D0%B5_2\"><\/span>\u041b\u0438\u043a\u0432\u0438\u0434\u0430\u0446\u0438\u043e\u043d\u043d\u0430\u044f \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u044c \u0434\u043b\u044f \u0424\u041b\u041f \u043d\u0430 3-\u0439 \u0433\u0440\u0443\u043f\u043f\u0435 (2%)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u0418\u0442\u0430\u043a, \u043d\u0430\u0447\u043d\u0451\u043c \u0441\u043e \u0441\u0440\u043e\u043a\u0430 \u043f\u043e\u0434\u0430\u0447\u0438 \u043b\u0438\u043a\u0432\u0438\u0434\u0430\u0446\u0438\u043e\u043d\u043d\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438, \u0435\u0441\u043b\u0438 \u0432\u044b \u0440\u0435\u0448\u0438\u043b\u0438 \u043f\u0440\u0435\u043a\u0440\u0430\u0442\u0438\u0442\u044c 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\u043f\u043e\u043c\u043e\u0449\u044c\u044e \u0441\u0440\u0435\u0434\u0441\u0442\u0432 \u044d\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u043e\u0439 \u0441\u0432\u044f\u0437\u0438 (\u0441 \u0441\u043e\u0431\u043b\u044e\u0434\u0435\u043d\u0438\u0435\u043c \u0442\u0440\u0435\u0431\u043e\u0432\u0430\u043d\u0438\u0439 \u0437\u0430\u043a\u043e\u043d\u043e\u0432 \u0423\u043a\u0440\u0430\u0438\u043d\u044b \u043e\u0442 22.05.2003 \u0433. \u2116851-IV \u00ab\u041e\u0431 \u044d\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u044b\u0445 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u0445 \u0438 \u200b\u200b\u044d\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u043e\u043c \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u043e\u043e\u0431\u043e\u0440\u043e\u0442\u0435\u00bb \u0441 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f\u043c\u0438 \u0438 \u0434\u043e\u043f\u043e\u043b\u043d\u0435\u043d\u0438\u044f\u043c\u0438 \u0438 \u043e\u0442 05.10.2017 \u0433. \u21162155-VIII \u00ab\u041e\u0431 \u044d\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u044b\u0445 \u0434\u043e\u0432\u0435\u0440\u0438\u0442\u0435\u043b\u044c\u043d\u044b\u0445 \u0443\u0441\u043b\u0443\u0433\u0430\u0445\u00bb \u0441 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f\u043c\u0438 \u0438 \u0434\u043e\u043f\u043e\u043b\u043d\u0435\u043d\u0438\u044f\u043c\u0438).<\/li>\n<\/ul>\n<p>\u0424\u043e\u0440\u043c\u0430 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0443\u044e\u0449\u0435\u0439 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0439 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u0438 \u0443\u0442\u0432\u0435\u0440\u0436\u0434\u0435\u043d\u0430 \u041f\u0440\u0438\u043a\u0430\u0437\u043e\u043c \u041c\u0438\u043d\u0444\u0438\u043d\u0430 \u043e\u0442 26.04.2022 \u0433. \u2116124. \u0412 \u0442\u043e \u0436\u0435 \u0432\u0440\u0435\u043c\u044f \u043d\u0430 \u043e\u0444\u0438\u0446\u0438\u0430\u043b\u044c\u043d\u043e\u043c \u0432\u0435\u0431\u043f\u043e\u0440\u0442\u0430\u043b\u0435 \u0413\u041d\u0421 \u0432 \u0440\u0443\u0431\u0440\u0438\u043a\u0435 \u201c\u042d\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0430\u044f \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u044c\/\u041d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u0430\u043c \u043e\u0431 \u044d\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438\/\u0418\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u043e\u043d\u043d\u043e-\u0430\u043d\u0430\u043b\u0438\u0442\u0438\u0447\u0435\u0441\u043a\u043e\u0435 \u043e\u0431\u0435\u0441\u043f\u0435\u0447\u0435\u043d\u0438\u0435\/\u0420\u0435\u0433\u0438\u0441\u0442\u0440 \u0444\u043e\u0440\u043c \u044d\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u044b\u0445 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u043e\u0432\u201d \u043c\u043e\u0436\u043d\u043e \u043d\u0430\u0439\u0442\u0438 \u044d\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0443\u044e \u0444\u043e\u0440\u043c\u0443 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0443\u044e\u0449\u0435\u0439 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0439 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u0438 \u043f\u043e <em>\u0438\u0434\u0435\u043d\u0442\u0438\u0444\u0438\u043a\u0430\u0442\u043e\u0440\u0443 F0103203<\/em>.<\/p>\n<p>\u0422\u0430\u043a\u0436\u0435, \u0432 \u0441\u043b\u0443\u0447\u0430\u0435 \u043f\u0440\u043e\u0432\u0435\u0434\u0435\u043d\u0438\u044f \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0439 \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u0438 \u043f\u0440\u0435\u043a\u0440\u0430\u0449\u0435\u043d\u0438\u044f \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u044c\u0441\u043a\u043e\u0439 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438, \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u0438 \u043d\u0430 \u0441\u043f\u0435\u0446\u0433\u0440\u0443\u043f\u043f\u0435 2% \u0434\u043e\u043b\u0436\u043d\u044b \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u0438\u0442\u044c \u041f\u0440\u0438\u043b\u043e\u0436\u0435\u043d\u0438\u0435 2 \u0432 \u0441\u043e\u0441\u0442\u0430\u0432\u0435 \u0414\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u0438 \u0432 \u0442\u0435\u0447\u0435\u043d\u0438\u0435 \u0433\u043e\u0434\u0430 (\u0432\u043d\u0435 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0433\u043e (\u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e) \u043f\u0435\u0440\u0438\u043e\u0434\u0430).<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5_%D0%BB%D0%B8%D0%BA%D0%B2%D0%B8%D0%B4%D0%B0%D1%86%D0%B8%D0%BE%D0%BD%D0%BD%D0%BE%D0%B9_%D0%BE%D1%82%D1%87%D0%B5%D1%82%D0%BD%D0%BE%D1%81%D1%82%D0%B8\"><\/span>\u0417\u0430\u043f\u043e\u043b\u043d\u0435\u043d\u0438\u0435 \u043b\u0438\u043a\u0432\u0438\u0434\u0430\u0446\u0438\u043e\u043d\u043d\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u041f\u0440\u0438 \u0437\u0430\u043f\u043e\u043b\u043d\u0435\u043d\u0438\u0438 \u043b\u0438\u043a\u0432\u0438\u0434\u0430\u0446\u0438\u043e\u043d\u043d\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438 \u0432 \u043e\u043f\u0438\u0441\u0430\u043d\u043d\u043e\u043c \u0441\u043b\u0443\u0447\u0430\u0435 \u043e\u0431\u0440\u0430\u0442\u0438\u0442\u0435 \u0432\u043d\u0438\u043c\u0430\u043d\u0438\u0435 \u043d\u0430 \u0441\u0442\u0440\u043e\u043a\u0438 \u0441 1 \u043f\u043e 7 &#8212; \u043e\u043d\u0438 \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u043d\u043e \u0434\u043e\u043b\u0436\u043d\u044b \u0431\u044b\u0442\u044c \u0437\u0430\u043f\u043e\u043b\u043d\u0435\u043d\u044b. \u041f\u0440\u0438 \u044d\u0442\u043e\u043c \u0447\u0438\u0441\u043b\u043e\u0432\u044b\u0435 \u043f\u043e\u043a\u0430\u0437\u0430\u0442\u0435\u043b\u0438 \u0441\u043b\u0435\u0434\u0443\u0435\u0442 \u0437\u0430\u043f\u043e\u043b\u043d\u044f\u0442\u044c \u0441\u0430\u043c\u043e\u0441\u0442\u043e\u044f\u0442\u0435\u043b\u044c\u043d\u043e. \u0422\u0430\u043a\u0436\u0435 \u043f\u0440\u0438\u0434\u0435\u0442\u0441\u044f \u043f\u043e\u0434\u0432\u0435\u0441\u0442\u0438 \u0438\u0442\u043e\u0433 \u043f\u043e \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u043d\u043e\u043c\u0443 \u0434\u043e\u0445\u043e\u0434\u0443 \u0438 <strong>\u0437\u0430\u043f\u043e\u043b\u043d\u0438\u0442\u044c \u0441\u0442\u0440\u043e\u043a\u0443 01 \u0438 02<\/strong> \u0414\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u0438.<br \/>\n<strong>\u0412 \u043f\u0440\u0438\u043b\u043e\u0436\u0435\u043d\u0438\u0438 2<\/strong> \u043d\u0443\u0436\u043d\u043e \u0437\u0430\u043f\u043e\u043b\u043d\u0438\u0442\u044c \u0441\u0442\u0440\u043e\u043a\u0438 \u0437\u0430 \u043c\u0435\u0441\u044f\u0446\u044b, \u0437\u0430 \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u0412\u044b \u043f\u043b\u0430\u0442\u0438\u043b\u0438 \u0415\u0421\u0412.<\/p>\n<p>\u0415\u0441\u043b\u0438 \u0432\u044b \u0441\u043e\u043c\u043d\u0435\u0432\u0430\u0435\u0442\u0435\u0441\u044c, \u0447\u0442\u043e \u0434\u043e\u043f\u0443\u0441\u0442\u0438\u0442\u0435 \u043e\u0448\u0438\u0431\u043a\u0443 \u0432 \u043b\u0438\u043a\u0432\u0438\u0434\u0430\u0446\u0438\u043e\u043d\u043d\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438, \u043b\u0443\u0447\u0448\u0435 \u0434\u043e\u0432\u0435\u0440\u044c\u0442\u0435\u0441\u044c \u043f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u0430\u043c. \u0421\u043f\u0435\u0446\u0438\u0430\u043b\u0438\u0441\u0442\u044b \u0411\u0418\u041f \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u043b\u044f\u044e\u0442 \u0442\u0430\u043a\u0443\u044e \u200b\u200b<a href=\"https:\/\/www.bip.net.ua\/services\/konsultacia\/\">\u0443\u0441\u043b\u0443\u0433\u0443<\/a>, \u043f\u043e\u044d\u0442\u043e\u043c\u0443 \u0432\u044b \u0438\u0437\u0431\u0430\u0432\u0438\u0442\u0435\u0441\u044c \u043e\u0442 \u043b\u0438\u0448\u043d\u0438\u0445 \u043f\u0440\u043e\u0431\u043b\u0435\u043c.<\/p>\n\n\n<div class=\"kk-star-ratings kksr-auto kksr-align-right kksr-valign-bottom\"\n    data-payload='{&quot;align&quot;:&quot;right&quot;,&quot;id&quot;:&quot;2360&quot;,&quot;slug&quot;:&quot;default&quot;,&quot;valign&quot;:&quot;bottom&quot;,&quot;ignore&quot;:&quot;&quot;,&quot;reference&quot;:&quot;auto&quot;,&quot;class&quot;:&quot;&quot;,&quot;count&quot;:&quot;62&quot;,&quot;legendonly&quot;:&quot;&quot;,&quot;readonly&quot;:&quot;&quot;,&quot;score&quot;:&quot;4.8&quot;,&quot;starsonly&quot;:&quot;&quot;,&quot;best&quot;:&quot;5&quot;,&quot;gap&quot;:&quot;5&quot;,&quot;greet&quot;:&quot;\u0420\u0435\u0439\u0442\u0438\u043d\u0433&quot;,&quot;legend&quot;:&quot;4.8\\\/5 - (62 \u0433\u043e\u043b\u043e\u0441\u043e\u0432)&quot;,&quot;size&quot;:&quot;18&quot;,&quot;title&quot;:&quot;\u0424\u041b\u041f \u043d\u0430 \u0441\u043f\u0435\u0446\u0433\u0440\u0443\u043f\u043f\u0435 \u043f\u0440\u0435\u043a\u0440\u0430\u0449\u0430\u0435\u0442 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u044c: \u043f\u043e\u0434\u0430\u0435\u043c \u043b\u0438\u043a\u0432\u0438\u0434\u0430\u0446\u0438\u043e\u043d\u043d\u0443\u044e \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u044c&quot;,&quot;width&quot;:&quot;107.9&quot;,&quot;_legend&quot;:&quot;{score}\\\/{best} - ({count} \u0433\u043e\u043b\u043e\u0441\u043e\u0432)&quot;,&quot;font_factor&quot;:&quot;1.25&quot;}'>\n            \n<div class=\"kksr-stars\">\n    \n<div class=\"kksr-stars-inactive\">\n            <div class=\"kksr-star\" data-star=\"1\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 18px; height: 18px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"2\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 18px; height: 18px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"3\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 18px; height: 18px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"4\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 18px; height: 18px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"5\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 18px; height: 18px;\"><\/div>\n        <\/div>\n    <\/div>\n    \n<div class=\"kksr-stars-active\" style=\"width: 107.9px;\">\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 18px; height: 18px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 18px; height: 18px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 18px; height: 18px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 18px; height: 18px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 18px; height: 18px;\"><\/div>\n        <\/div>\n    <\/div>\n<\/div>\n                \n\n<div class=\"kksr-legend\" style=\"font-size: 14.4px;\">\n            4.8\/5 - (62 \u0433\u043e\u043b\u043e\u0441\u043e\u0432)    <\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u041c\u043d\u043e\u0433\u0438\u0435 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u0438, \u044f\u0432\u043b\u044f\u044e\u0449\u0438\u0435\u0441\u044f \u0424\u041b\u041f-\u0443\u043f\u0440\u043e\u0449\u0435\u043d\u0446\u0430\u043c\u0438 \u043d\u0430 3-\u0439 \u0433\u0440\u0443\u043f\u043f\u0435, \u0432\u043e \u0432\u0440\u0435\u043c\u044f \u0432\u043e\u0439\u043d\u044b \u0432\u043e\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u043b\u0438\u0441\u044c \u0432\u043e\u0437\u043c\u043e\u0436\u043d\u043e\u0441\u0442\u044c\u044e \u043f\u0435\u0440\u0435\u0445\u043e\u0434\u0430 \u043d\u0430 \u0441\u043f\u0435\u0446\u0433\u0440\u0443\u043f\u043f\u0443 \u043f\u043e \u0441\u0442\u0430\u0432\u043a\u0435 2%. \u0423\u0436\u0435 \u043d\u0435\u0441\u043a\u043e\u043b\u044c\u043a\u043e \u043c\u0435\u0441\u044f\u0446\u0435\u0432 \u044d\u0442\u0438 \u0424\u041b\u041f \u043e\u0442\u0447\u0438\u0442\u044b\u0432\u0430\u044e\u0442\u0441\u044f \u043f\u043e \u043d\u043e\u0432\u044b\u043c \u0443\u0441\u043b\u043e\u0432\u0438\u044f\u043c (\u0435\u0436\u0435\u043c\u0435\u0441\u044f\u0447\u043d\u043e) \u0438 \u043c\u044b \u0443\u0436\u0435 \u043f\u043e\u0434\u0440\u043e\u0431\u043d\u043e \u0440\u0430\u0437\u0431\u0438\u0440\u0430\u043b\u0438, \u043a\u0430\u043a \u044d\u0442\u043e \u0434\u0435\u043b\u0430\u0442\u044c. \u041e\u0434\u043d\u0430\u043a\u043e \u0442\u0435\u043f\u0435\u0440\u044c \u043c\u044b \u043f\u043e\u043b\u0443\u0447\u0430\u0435\u043c \u0441\u043e\u0442\u043d\u0438 \u0437\u0430\u043f\u0440\u043e\u0441\u043e\u0432 \u043e\u0442 \u043a\u043b\u0438\u0435\u043d\u0442\u043e\u0432, \u043f\u0440\u0438\u043d\u0438\u043c\u0430\u044e\u0449\u0438\u0445 \u0440\u0435\u0448\u0435\u043d\u0438\u0435 \u043f\u0440\u0435\u043a\u0440\u0430\u0442\u0438\u0442\u044c \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u044c, \u043d\u0430\u0445\u043e\u0434\u044f\u0441\u044c \u043d\u0430 \u0441\u043f\u0435\u0446\u0433\u0440\u0443\u043f\u043f\u0435 \u2013 \u0447\u0442\u043e \u043f\u0440\u0438 \u044d\u0442\u043e\u043c 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