{"id":4213,"date":"2024-12-25T20:18:04","date_gmt":"2024-12-25T17:18:04","guid":{"rendered":"https:\/\/bip.net.ua\/?p=4213"},"modified":"2026-06-16T16:45:28","modified_gmt":"2026-06-16T13:45:28","slug":"stroki-splati-yesv-ta-yep-fop","status":"publish","type":"post","link":"https:\/\/bip.net.ua\/ru\/articles\/stroki-splati-yesv-ta-yep-fop\/","title":{"rendered":"\u0421\u0440\u043e\u043a\u0438 \u043f\u043e\u0434\u0430\u0447\u0438 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438 \u0438 \u0443\u043f\u043b\u0430\u0442\u044b \u0415\u0421\u0412, \u0435\u0434\u0438\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u0430, \u0432\u043e\u0435\u043d\u043d\u043e\u0433\u043e \u0441\u0431\u043e\u0440\u0430 \u0432 2026 \u0433\u043e\u0434\u0443 \u0434\u043b\u044f \u0424\u041b\u041f 2 \u0438 3 \u0433\u0440\u0443\u043f\u043f\u044b (\u043a\u0430\u043b\u0435\u043d\u0434\u0430\u0440\u044c, \u0442\u0430\u0431\u043b\u0438\u0446\u0430)"},"content":{"rendered":"<div id=\"ez-toc-container\" 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\u0424\u041b\u041f \u043d\u0430 2 \u0438 3 \u0433\u0440\u0443\u043f\u043f\u0435 \u0435\u0434\u0438\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u0430?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/bip.net.ua\/ru\/articles\/stroki-splati-yesv-ta-yep-fop\/#%D0%9E%D1%82%D0%BB%D0%B8%D1%87%D0%B0%D1%8E%D1%82%D1%81%D1%8F_%D0%BB%D0%B8_%D1%81%D1%80%D0%BE%D0%BA%D0%B8_%D1%83%D0%BF%D0%BB%D0%B0%D1%82%D1%8B_%D0%95%D0%A1%D0%92_%D0%B8_%D0%B5%D0%B4%D0%B8%D0%BD%D0%BE%D0%B3%D0%BE_%D0%BD%D0%B0%D0%BB%D0%BE%D0%B3%D0%B0_%D0%B2%D0%BE%D0%B5%D0%BD%D0%BD%D0%BE%D0%B3%D0%BE_%D1%81%D0%B1%D0%BE%D1%80%D0%B0_%D0%B4%D0%BB%D1%8F_%D0%A4%D0%9B%D0%9F_2_3_%D0%B3%D1%80%D1%83%D0%BF%D0%BF%D1%8B\" >\u041e\u0442\u043b\u0438\u0447\u0430\u044e\u0442\u0441\u044f \u043b\u0438 \u0441\u0440\u043e\u043a\u0438 \u0443\u043f\u043b\u0430\u0442\u044b \u0415\u0421\u0412 \u0438 \u0435\u0434\u0438\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u0430, \u0432\u043e\u0435\u043d\u043d\u043e\u0433\u043e \u0441\u0431\u043e\u0440\u0430 \u0434\u043b\u044f \u0424\u041b\u041f 2, 3 \u0433\u0440\u0443\u043f\u043f\u044b?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/bip.net.ua\/ru\/articles\/stroki-splati-yesv-ta-yep-fop\/#%D0%93%D0%B4%D0%B5_%D0%BF%D1%80%D0%BE%D0%B2%D0%B5%D1%80%D0%B8%D1%82%D1%8C_%D1%80%D0%B5%D0%BA%D0%B2%D0%B8%D0%B7%D0%B8%D1%82%D1%8B_%D0%BF%D0%BE_%D1%83%D0%BF%D0%BB%D0%B0%D1%82%D0%B5_%D0%95%D0%A1%D0%92_%D0%95%D0%9D_%D0%92%D0%A1_%D0%B8_%D1%81%D0%BE%D1%81%D1%82%D0%BE%D1%8F%D0%BD%D0%B8%D0%B5_%D1%80%D0%B0%D1%81%D1%87%D0%B5%D1%82%D0%BE%D0%B2_%D1%81_%D0%B1%D1%8E%D0%B4%D0%B6%D0%B5%D1%82%D0%BE%D0%BC\" >\u0413\u0434\u0435 \u043f\u0440\u043e\u0432\u0435\u0440\u0438\u0442\u044c \u0440\u0435\u043a\u0432\u0438\u0437\u0438\u0442\u044b \u043f\u043e \u0443\u043f\u043b\u0430\u0442\u0435 \u0415\u0421\u0412, \u0415\u041d, \u0412\u0421 \u0438 \u0441\u043e\u0441\u0442\u043e\u044f\u043d\u0438\u0435 \u0440\u0430\u0441\u0447\u0435\u0442\u043e\u0432 \u0441 \u0431\u044e\u0434\u0436\u0435\u0442\u043e\u043c?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/bip.net.ua\/ru\/articles\/stroki-splati-yesv-ta-yep-fop\/#%D0%9A%D0%B0%D0%BA_%D1%83%D0%B7%D0%BD%D0%B0%D1%82%D1%8C_%D0%BA%D0%B0%D0%BA%D1%83%D1%8E_%D1%81%D1%83%D0%BC%D0%BC%D1%83_%D0%95%D0%9D_%D0%95%D0%A1%D0%92_%D0%B8_%D0%92%D0%A1_%D0%BD%D1%83%D0%B6%D0%BD%D0%BE_%D0%BE%D0%BF%D0%BB%D0%B0%D1%82%D0%B8%D1%82%D1%8C\" >\u041a\u0430\u043a \u0443\u0437\u043d\u0430\u0442\u044c, \u043a\u0430\u043a\u0443\u044e \u0441\u0443\u043c\u043c\u0443 \u0415\u041d, \u0415\u0421\u0412 \u0438 \u0412\u0421 \u043d\u0443\u0436\u043d\u043e \u043e\u043f\u043b\u0430\u0442\u0438\u0442\u044c?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<p>\u0424\u041b\u041f \u043d\u0430 \u0443\u043f\u0440\u043e\u0449\u0435\u043d\u043d\u043e\u0439 \u0441\u0438\u0441\u0442\u0435\u043c\u0435 \u043f\u043b\u0430\u0442\u044f\u0442 \u0415\u0421\u0412 \u0435\u0436\u0435\u043a\u0432\u0430\u0440\u0442\u0430\u043b\u044c\u043d\u043e \u2013 \u0434\u043e 20 \u0447\u0438\u0441\u043b\u0430 \u043c\u0435\u0441\u044f\u0446\u0430 \u043f\u043e\u0441\u043b\u0435 \u043a\u0432\u0430\u0440\u0442\u0430\u043b\u0430. \u0412 2026 \u0433\u043e\u0434\u0443 \u043c\u0438\u043d\u0438\u043c\u0430\u043b\u044c\u043d\u044b\u0439 \u043a\u0432\u0430\u0440\u0442\u0430\u043b\u044c\u043d\u044b\u0439 \u0415\u0421\u0412 \u0441\u043e\u0441\u0442\u0430\u0432\u043b\u044f\u0435\u0442 5 707,02 \u0433\u0440\u043d (1 902,34 \u0433\u0440\u043d \u0445 3 \u043c\u0435\u0441\u044f\u0446\u0430). \u0415\u0434\u0438\u043d\u044b\u0439 \u043d\u0430\u043b\u043e\u0433 \u0438 \u0432\u043e\u0435\u043d\u043d\u044b\u0439 \u0441\u0431\u043e\u0440 \u0424\u041b\u041f 2 \u0433\u0440\u0443\u043f\u043f\u044b \u0443\u043f\u043b\u0430\u0447\u0438\u0432\u0430\u044e\u0442 \u0434\u043e 20 \u0447\u0438\u0441\u043b\u0430 \u043a\u0430\u0436\u0434\u043e\u0433\u043e \u043c\u0435\u0441\u044f\u0446\u0430 (1 729,40 \u0433\u0440\u043d \u0438 864,7 \u0433\u0440\u043d \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0435\u043d\u043d\u043e), 3 \u0433\u0440\u0443\u043f\u043f\u044b \u2013 \u0440\u0430\u0437 \u0432 \u043a\u0432\u0430\u0440\u0442\u0430\u043b \u0432 \u0440\u0430\u0437\u043c\u0435\u0440\u0435 5% (\u0438\u043b\u0438 3% \u0441 \u041d\u0414\u0421) \u0438 1% \u0441 \u0434\u043e\u0445\u043e\u0434\u0430.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%D0%A2%D0%B0%D0%B1%D0%BB%D0%B8%D1%86%D0%B0_%D1%81_%D0%BE%D1%81%D0%BD%D0%BE%D0%B2%D0%BD%D1%8B%D0%BC%D0%B8_%D1%81%D1%80%D0%BE%D0%BA%D0%B0%D0%BC%D0%B8_%D0%B8_%D1%81%D1%83%D0%BC%D0%BC%D0%B0%D0%BC%D0%B8_%D0%B4%D0%BB%D1%8F_%D0%A4%D0%9B%D0%9F_2_3_%D0%B3%D1%80%D1%83%D0%BF%D0%BF%D1%8B\"><\/span>\u0422\u0430\u0431\u043b\u0438\u0446\u0430 \u0441 \u043e\u0441\u043d\u043e\u0432\u043d\u044b\u043c\u0438 \u0441\u0440\u043e\u043a\u0430\u043c\u0438 \u0438 \u0441\u0443\u043c\u043c\u0430\u043c\u0438 \u0434\u043b\u044f \u0424\u041b\u041f 2, 3 \u0433\u0440\u0443\u043f\u043f\u044b<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table>\n<tbody>\n<tr>\n<td><\/td>\n<td style=\"text-align: center;\"><strong>\u0424\u041b\u041f 2 \u0433\u0440\u0443\u043f\u043f\u0430<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\u0424\u041b\u041f 3 \u0433\u0440\u0443\u043f\u043f\u0430<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\u0421\u0440\u043e\u043a\u0438 \u0443\u043f\u043b\u0430\u0442\u044b \u0415\u0421\u0412<\/td>\n<td style=\"text-align: center;\" colspan=\"2\">\u0414\u043e 20 \u0447\u0438\u0441\u043b\u0430 \u043f\u043e\u0441\u043b\u0435 \u043e\u043a\u043e\u043d\u0447\u0430\u043d\u0438\u044f \u043a\u0432\u0430\u0440\u0442\u0430\u043b\u0430<\/td>\n<\/tr>\n<tr>\n<td>\u0420\u0430\u0437\u043c\u0435\u0440 \u0415\u0421\u0412 (\u043c\u0435\u0441\u044f\u0446\/\u043a\u0432\u0430\u0440\u0442\u0430\u043b)<\/td>\n<td style=\"text-align: center;\" colspan=\"2\">1 902,34 \u0433\u0440\u043d \u0432 \u043c\u0435\u0441\u044f\u0446, 5 707,02 \u0437\u0430 \u043a\u0432\u0430\u0440\u0442\u0430\u043b: 20 \u0430\u043f\u0440\u0435\u043b\u044f, 20 \u0438\u044e\u043b\u044f, 19 \u043e\u043a\u0442\u044f\u0431\u0440\u044f 2026 \u0433\u043e\u0434\u0430, 19 \u044f\u043d\u0432\u0430\u0440\u044f 2027 \u0433\u043e\u0434\u0430<\/td>\n<\/tr>\n<tr>\n<td>\u0421\u0440\u043e\u043a\u0438 \u0443\u043f\u043b\u0430\u0442\u044b \u0415\u041d \u0438 \u0412\u0421<\/td>\n<td style=\"text-align: center;\">\u0414\u043e 20 \u0447\u0438\u0441\u043b\u0430 \u043a\u0430\u0436\u0434\u043e\u0433\u043e \u043c\u0435\u0441\u044f\u0446\u0430, \u0430\u0432\u0430\u043d\u0441\u043e\u043c<\/td>\n<td style=\"text-align: center;\">10 \u0434\u043d\u0435\u0439 \u043f\u043e\u0441\u043b\u0435 \u043f\u043e\u0434\u0430\u0447\u0438 \u043a\u0432\u0430\u0440\u0442\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u043e\u0442\u0447\u0435\u0442\u0430: 20 \u043c\u0430\u044f, 19 \u0430\u0432\u0433\u0443\u0441\u0442\u0430, 19 \u043d\u043e\u044f\u0431\u0440\u044f 2026 \u0433\u043e\u0434\u0430, 19 \u0444\u0435\u0432\u0440\u0430\u043b\u044f 2027 \u0433\u043e\u0434\u0430<\/td>\n<\/tr>\n<tr>\n<td>\u0420\u0430\u0437\u043c\u0435\u0440 \u0435\u0434\u0438\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u0430<\/td>\n<td style=\"text-align: center;\">1 729,40 \u0433\u0440\u043d<\/td>\n<td style=\"text-align: center;\">5% (\u0438\u043b\u0438 3% \u0441 \u041d\u0414\u0421) \u043e\u0442 \u0434\u043e\u0445\u043e\u0434\u0430<\/td>\n<\/tr>\n<tr>\n<td>\u0420\u0430\u0437\u043c\u0435\u0440 \u0432\u043e\u0435\u043d\u043d\u043e\u0433\u043e \u0441\u0431\u043e\u0440\u0430<\/td>\n<td style=\"text-align: center;\">864,70 \u0433\u0440\u043d<\/td>\n<td style=\"text-align: center;\">1% \u043e\u0442 \u0434\u043e\u0445\u043e\u0434\u0430<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u0422\u0435\u043f\u0435\u0440\u044c \u0440\u0430\u0437\u0431\u0435\u0440\u0435\u043c\u0441\u044f \u0441\u043e \u0432\u0441\u0435\u043c \u0431\u043e\u043b\u0435\u0435 \u0434\u0435\u0442\u0430\u043b\u044c\u043d\u043e. \u0412 \u044d\u0442\u043e\u0439 \u0441\u0442\u0430\u0442\u044c\u0435 \u043c\u044b \u0440\u0430\u0441\u0441\u043a\u0430\u0436\u0435\u043c, \u043a\u043e\u0433\u0434\u0430 \u0424\u041b\u041f, \u0447\u0442\u043e \u043d\u0430\u0445\u043e\u0434\u044f\u0442\u0441\u044f \u043d\u0430 2 \u0438 3 \u0433\u0440\u0443\u043f\u043f\u0435 \u0443\u043f\u0440\u043e\u0449\u0435\u043d\u043d\u043e\u0439 \u0441\u0438\u0441\u0442\u0435\u043c\u044b \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f, \u0441\u043b\u0435\u0434\u0443\u0435\u0442 \u043e\u0442\u0447\u0438\u0442\u044b\u0432\u0430\u0442\u044c\u0441\u044f, \u0443\u043f\u043b\u0430\u0447\u0438\u0432\u0430\u0442\u044c \u0415\u0421\u0412 (\u0437\u0430 \u0441\u0435\u0431\u044f) \u0438 \u0435\u0434\u0438\u043d\u044b\u0439 \u043d\u0430\u043b\u043e\u0433, \u0432\u043e\u0435\u043d\u043d\u044b\u0439 \u0441\u0431\u043e\u0440 \u0432 2026 \u0433\u043e\u0434\u0443.<\/p>\n<p>\u041f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u0438\u043c \u0443\u0434\u043e\u0431\u043d\u044b\u0435 \u0442\u0430\u0431\u043b\u0438\u0446\u044b \u0438 \u043a\u0430\u043b\u0435\u043d\u0434\u0430\u0440\u044c \u043f\u0440\u0435\u0434\u0435\u043b\u044c\u043d\u044b\u0445 \u0441\u0440\u043e\u043a\u043e\u0432 \u0444\u043e\u0440\u043c\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u0439, \u0443\u043f\u043b\u0430\u0442\u044b \u043d\u0430\u043b\u043e\u0433\u043e\u0432. \u0420\u0430\u0441\u0441\u043a\u0430\u0436\u0435\u043c \u043e \u0441\u0443\u043c\u043c\u0430\u0445 \u0441\u0431\u043e\u0440\u043e\u0432 \u0438 \u043e\u0441\u043e\u0431\u0435\u043d\u043d\u043e\u0441\u0442\u044f\u0445 \u0438\u0445 \u043d\u0430\u0447\u0438\u0441\u043b\u0435\u043d\u0438\u044f.<\/p>\n<p>\u0412\u044b \u0441\u043c\u043e\u0436\u0435\u0442\u0435 \u0441\u043e\u0445\u0440\u0430\u043d\u0438\u0442\u044c \u0442\u0430\u0431\u043b\u0438\u0446\u044b, \u043a\u0430\u043b\u0435\u043d\u0434\u0430\u0440\u044c \u0438 \u0443\u0434\u043e\u0431\u043d\u043e \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u0442\u044c \u0438\u0445 \u0432 \u0442\u0435\u0447\u0435\u043d\u0438\u0435 2026 \u0433\u043e\u0434\u0430, \u0447\u0442\u043e\u0431\u044b \u043d\u0435 \u043f\u0440\u043e\u043f\u0443\u0441\u0442\u0438\u0442\u044c \u0441\u0440\u043e\u043a\u0438 \u043f\u043e\u0434\u0430\u0447\u0438 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438 \u0432 \u0413\u041d\u0421 \u0438 \u0443\u043f\u043b\u0430\u0442\u044b \u043e\u0441\u043d\u043e\u0432\u043d\u044b\u0445 \u043d\u0430\u043b\u043e\u0433\u043e\u0432.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%D0%9A%D0%B0%D0%BA_%D0%B8_%D0%BA%D0%BE%D0%B3%D0%B4%D0%B0_%D0%BD%D0%B5%D0%BE%D0%B1%D1%85%D0%BE%D0%B4%D0%B8%D0%BC%D0%BE_%D0%BF%D0%BB%D0%B0%D1%82%D0%B8%D1%82%D1%8C_%D0%95%D0%A1%D0%92_%D0%A4%D0%9B%D0%9F_%D0%BD%D0%B0_2-3_%D0%B3%D1%80%D1%83%D0%BF%D0%BF%D0%B5_%D0%B8_%D1%81%D1%80%D0%BE%D0%BA_%D0%BF%D0%BE%D0%B4%D0%B0%D1%87%D0%B8_%D0%BE%D1%82%D1%87%D0%B5%D1%82%D0%BD%D0%BE%D1%81%D1%82%D0%B8\"><\/span>\u041a\u0430\u043a \u0438 \u043a\u043e\u0433\u0434\u0430 \u043d\u0435\u043e\u0431\u0445\u043e\u0434\u0438\u043c\u043e \u043f\u043b\u0430\u0442\u0438\u0442\u044c \u0415\u0421\u0412 \u0424\u041b\u041f \u043d\u0430 2-3 \u0433\u0440\u0443\u043f\u043f\u0435 \u0438 \u0441\u0440\u043e\u043a \u043f\u043e\u0434\u0430\u0447\u0438 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u0412\u0430\u0436\u043d\u043e! \u0412 \u043a\u043e\u043d\u0446\u0435 2024 \u0433\u043e\u0434\u0430 \u0431\u044b\u043b \u043f\u0440\u0438\u043d\u044f\u0442 \u0437\u0430\u043a\u043e\u043d \u043e \u0433\u043e\u0441\u0431\u044e\u0434\u0436\u0435\u0442\u0435, \u043a\u043e\u0442\u043e\u0440\u044b\u0439 \u0432\u0435\u0440\u043d\u0443\u043b \u0442\u0440\u0435\u0431\u043e\u0432\u0430\u043d\u0438\u0435 \u0443\u043f\u043b\u0430\u0442\u044b \u0415\u0421\u0412 \u0434\u043b\u044f \u0424\u041b\u041f, \u0430 \u043f\u043e\u0442\u043e\u043c\u0443 \u0443\u0436\u0435 \u0432 2025 \u0433\u043e\u0434\u0443 \u0432\u0441\u0435\u043c \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u044f\u043c \u043f\u0440\u0438\u0448\u043b\u043e\u0441\u044c \u043f\u043b\u0430\u0442\u0438\u0442\u044c \u044d\u0442\u043e\u0442 \u043d\u0430\u043b\u043e\u0433.<\/p>\n<p>\u0418\u0441\u043a\u043b\u044e\u0447\u0435\u043d\u0438\u0435\u043c \u044f\u0432\u043b\u044f\u044e\u0442\u0441\u044f \u0442\u043e\u043b\u044c\u043a\u043e \u0424\u041b\u041f \u0438\u0437 \u0447\u0438\u0441\u043b\u0430 \u043d\u0430\u0435\u043c\u043d\u044b\u0445 \u0440\u0430\u0431\u043e\u0442\u043d\u0438\u043a\u043e\u0432, \u0437\u0430 \u043a\u043e\u0442\u043e\u0440\u044b\u0445 \u0440\u0430\u0431\u043e\u0442\u043e\u0434\u0430\u0442\u0435\u043b\u044c \u043f\u043b\u0430\u0442\u0438\u0442 \u0415\u0421\u0412 \u043d\u0435 \u043c\u0435\u043d\u0435\u0435 \u043c\u0438\u043d\u0438\u043c\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0440\u0430\u0437\u043c\u0435\u0440\u0430, \u043f\u0435\u043d\u0441\u0438\u043e\u043d\u0435\u0440\u044b, \u043b\u0438\u0446\u0430 \u0441 \u0438\u043d\u0432\u0430\u043b\u0438\u0434\u043d\u043e\u0441\u0442\u044c\u044e \u0438 \u043d\u0435\u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u0434\u0440\u0443\u0433\u0438\u0435 \u043a\u0430\u0442\u0435\u0433\u043e\u0440\u0438\u0438.<\/p>\n<p>\u0422\u0430\u043a\u0436\u0435 \u0441 2025 \u0433\u043e\u0434\u0430 \u0437\u0430\u043a\u043e\u043d\u043e\u043c \u0443\u0432\u0435\u043b\u0438\u0447\u0438\u043b\u0438 \u043c\u0430\u043a\u0441\u0438\u043c\u0430\u043b\u044c\u043d\u0443\u044e \u0431\u0430\u0437\u0443 \u0434\u043b\u044f \u043d\u0430\u0447\u0438\u0441\u043b\u0435\u043d\u0438\u044f \u0415\u0421\u0412 \u0441 15 \u0434\u043e 20 \u0440\u0430\u0437\u043c\u0435\u0440\u043e\u0432 \u043c\u0438\u043d\u0438\u043c\u0430\u043b\u044c\u043d\u044b\u0445 \u0437\u0430\u0440\u043f\u043b\u0430\u0442. \u042d\u0442\u043e \u0432\u0430\u0436\u043d\u043e \u0434\u043b\u044f \u0442\u0435\u0445, \u043a\u0442\u043e \u043f\u043b\u0430\u0442\u0438\u0442 \u0431\u043e\u043b\u044c\u0448\u0438\u0435 \u0441\u0443\u043c\u043c\u044b \u0415\u0421\u0412, \u0447\u0435\u043c \u043c\u0438\u043d\u0438\u043c\u0430\u043b\u044c\u043d\u044b\u0435.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%D0%A3%D1%81%D0%BB%D0%BE%D0%B2%D0%B8%D1%8F_%D1%83%D0%BF%D0%BB%D0%B0%D1%82%D1%8B_%D0%95%D0%A1%D0%92_%D0%BF%D1%80%D0%B5%D0%B4%D0%BF%D1%80%D0%B8%D0%BD%D0%B8%D0%BC%D0%B0%D1%82%D0%B5%D0%BB%D1%8F%D0%BC%D0%B8_%D0%BD%D0%B0_%D1%83%D0%BF%D1%80%D0%BE%D1%89%D0%B5%D0%BD%D0%BD%D0%BE%D0%B9_%D1%81%D0%B8%D1%81%D1%82%D0%B5%D0%BC%D0%B5\"><\/span>\u0423\u0441\u043b\u043e\u0432\u0438\u044f \u0443\u043f\u043b\u0430\u0442\u044b \u0415\u0421\u0412 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u044f\u043c\u0438 \u043d\u0430 \u0443\u043f\u0440\u043e\u0449\u0435\u043d\u043d\u043e\u0439 \u0441\u0438\u0441\u0442\u0435\u043c\u0435<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0421\u043e\u0433\u043b\u0430\u0441\u043d\u043e \u0441\u0442. 7 <a href=\"https:\/\/zakon.rada.gov.ua\/laws\/show\/2464-17#Text\">\u0417\u0430\u043a\u043e\u043d\u0430 \u043e \u0415\u0421\u0412<\/a>, \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u0438 \u0443\u043f\u0440\u043e\u0449\u0435\u043d\u043d\u043e\u0439 \u0441\u0438\u0441\u0442\u0435\u043c\u044b \u043c\u043e\u0433\u0443\u0442 \u0441\u0430\u043c\u043e\u0441\u0442\u043e\u044f\u0442\u0435\u043b\u044c\u043d\u043e \u0440\u0435\u0448\u0430\u0442\u044c, \u043a\u0430\u043a\u0443\u044e \u0441\u0443\u043c\u043c\u0443 \u043f\u043b\u0430\u0442\u0438\u0442\u044c \u0432 \u0431\u044e\u0434\u0436\u0435\u0442 \u0438 \u043a\u0430\u043a\u0438\u0435 \u043f\u043e\u043a\u0430\u0437\u0430\u0442\u0435\u043b\u0438 \u0432 \u0431\u0443\u0434\u0443\u0449\u0435\u043c \u0431\u0443\u0434\u0443\u0442 \u0443\u0447\u0438\u0442\u044b\u0432\u0430\u0442\u044c\u0441\u044f \u0434\u043b\u044f \u043d\u0430\u0447\u0438\u0441\u043b\u0435\u043d\u0438\u044f \u0438\u043c \u043f\u0435\u043d\u0441\u0438\u043e\u043d\u043d\u043e\u0433\u043e \u043e\u0431\u0435\u0441\u043f\u0435\u0447\u0435\u043d\u0438\u044f. \u0417\u0430\u043a\u043e\u043d \u0442\u043e\u043b\u044c\u043a\u043e \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u044f\u0435\u0442 \u043f\u0440\u0435\u0434\u0435\u043b\u044c\u043d\u044b\u0435 \u043f\u043e\u043a\u0430\u0437\u0430\u0442\u0435\u043b\u0438 \u0441\u0442\u0430\u0432\u043a\u0438 \u0415\u0421\u0412.<\/p>\n<p>\u041e\u0441\u043d\u043e\u0432\u043d\u044b\u0435 \u043f\u0440\u0430\u0432\u0438\u043b\u0430 \u043d\u0430\u0447\u0438\u0441\u043b\u0435\u043d\u0438\u044f \u0415\u0421\u0412:<\/p>\n<ul>\n<li aria-level=\"1\">\u0421\u0443\u043c\u043c\u0430 \u043c\u0438\u043d\u0438\u043c\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0432\u0437\u043d\u043e\u0441\u0430 \u0441\u043e\u0441\u0442\u0430\u0432\u043b\u044f\u0435\u0442 22% \u043e\u0442 \u0440\u0430\u0437\u043c\u0435\u0440\u0430 \u043c\u0438\u043d\u0438\u043c\u0430\u043b\u044c\u043d\u043e\u0439 \u0437\u0430\u0440\u0430\u0431\u043e\u0442\u043d\u043e\u0439 \u043f\u043b\u0430\u0442\u044b, \u0447\u0442\u043e \u0443\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u0430 \u043d\u0430 1 \u044f\u043d\u0432\u0430\u0440\u044f \u0433\u043e\u0434\u0430 \u2013 \u0432 2026 \u0433\u043e\u0434\u0443 \u044d\u0442\u043e 8 647 \u0433\u0440\u043d. \u0421\u043b\u0435\u0434\u043e\u0432\u0430\u0442\u0435\u043b\u044c\u043d\u043e, \u043c\u0438\u043d\u0438\u043c\u0430\u043b\u044c\u043d\u0430\u044f \u0441\u0443\u043c\u043c\u0430 \u0415\u0421\u0412 \u0441\u043e\u0441\u0442\u0430\u0432\u043b\u044f\u0435\u0442 8 647 \u0445 22% = 1 902,34 \u0433\u0440\u043d.<\/li>\n<li aria-level=\"1\">\u041c\u0430\u043a\u0441\u0438\u043c\u0430\u043b\u044c\u043d\u0430\u044f \u0441\u0443\u043c\u043c\u0430 \u0415\u0421\u0412 \u043d\u0430\u0447\u0438\u0441\u043b\u044f\u0435\u0442\u0441\u044f \u0441 \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u043d\u043e\u0433\u043e \u043a\u043e\u043b\u0438\u0447\u0435\u0441\u0442\u0432\u0430 \u043c\u0438\u043d\u0438\u043c\u0430\u043b\u044c\u043d\u044b\u0445 \u0437\u0430\u0440\u0430\u0431\u043e\u0442\u043d\u044b\u0445 \u043f\u043b\u0430\u0442. \u0412 2024 \u0433\u043e\u0434\u0443 \u0431\u044b\u043b\u043e 15 \u0440\u0430\u0437\u043c\u0435\u0440\u043e\u0432, \u0432 2025 \u2013 \u0443\u0432\u0435\u043b\u0438\u0447\u0435\u043d\u043e \u0434\u043e 20 \u0440\u0430\u0437\u043c\u0435\u0440\u043e\u0432. \u0422\u043e \u0435\u0441\u0442\u044c, \u043c\u0430\u043a\u0441\u0438\u043c\u0430\u043b\u044c\u043d\u0430\u044f \u0441\u0443\u043c\u043c\u0430 \u0415\u0421\u0412 \u0434\u043b\u044f \u0424\u041b\u041f \u0441\u043e\u0441\u0442\u0430\u0432\u043b\u044f\u0435\u0442 8 647 \u0445 20 \u0445 22% = 38 046,80 \u0433\u0440\u043d.<\/li>\n<\/ul>\n<p>\u0423\u043f\u043b\u0430\u0442\u0430 \u0415\u0421\u0412 \u0434\u043b\u044f \u0424\u041b\u041f \u043d\u0430 \u043e\u0431\u0449\u0435\u0439 \u0441\u0438\u0441\u0442\u0435\u043c\u0435 \u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0438\u0442\u0441\u044f \u043f\u043e-\u0434\u0440\u0443\u0433\u043e\u043c\u0443 \u0438 \u043d\u0430\u043b\u043e\u0433 \u043d\u0430\u0447\u0438\u0441\u043b\u044f\u0435\u0442\u0441\u044f \u043a\u0430\u043a 22% \u0441 \u0441\u0443\u043c\u043c\u044b \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u043d\u043e\u0433\u043e \u0447\u0438\u0441\u0442\u043e\u0433\u043e \u0434\u043e\u0445\u043e\u0434\u0430.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%D0%A1%D1%80%D0%BE%D0%BA%D0%B8_%D1%83%D0%BF%D0%BB%D0%B0%D1%82%D1%8B_%D0%95%D0%A1%D0%92_%D0%B2_2026_%D0%B3%D0%BE%D0%B4%D1%83_%D0%B4%D0%BB%D1%8F_%D0%A4%D0%9B%D0%9F_2-3_%D0%B3%D1%80%D1%83%D0%BF%D0%BF\"><\/span>\u0421\u0440\u043e\u043a\u0438 \u0443\u043f\u043b\u0430\u0442\u044b \u0415\u0421\u0412 \u0432 2026 \u0433\u043e\u0434\u0443 \u0434\u043b\u044f \u0424\u041b\u041f 2-3 \u0433\u0440\u0443\u043f\u043f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0423\u043f\u043b\u0430\u0442\u0430 \u0415\u0421\u0412 \u0424\u041b\u041f \u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0438\u0442\u0441\u044f \u0435\u0436\u0435\u043a\u0432\u0430\u0440\u0442\u0430\u043b\u044c\u043d\u043e, \u0434\u043e 20 \u0447\u0438\u0441\u043b\u0430 \u0441\u043b\u0435\u0434\u0443\u044e\u0449\u0435\u0433\u043e \u0437\u0430 \u043a\u0432\u0430\u0440\u0442\u0430\u043b\u043e\u043c \u043c\u0435\u0441\u044f\u0446\u0430. \u041e\u0442\u0447\u0435\u0442 \u0415\u0421\u0412 \u043f\u043e\u0434\u0430\u0435\u0442\u0441\u044f \u0440\u0430\u0437 \u0432 \u0433\u043e\u0434, \u0432 \u041f\u0440\u0438\u043b\u043e\u0436\u0435\u043d\u0438\u0438 1 \u043a \u0433\u043e\u0434\u043e\u0432\u043e\u0439 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u0438. \u041f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u0438 \u043d\u0430 2 \u0433\u0440\u0443\u043f\u043f\u0435 \u0434\u043e\u043b\u0436\u043d\u044b \u043f\u043e\u0434\u0430\u0442\u044c \u0435\u0433\u043e \u0434\u043e 2 \u043c\u0430\u0440\u0442\u0430 2026 \u0433\u043e\u0434\u0430 (\u0437\u0430 2025 \u0433\u043e\u0434) \u0438 2 \u043c\u0430\u0440\u0442\u0430 2027 \u0433\u043e\u0434\u0430 (\u0437\u0430 \u0433\u043e\u0434 2026), 3 \u0433\u0440\u0443\u043f\u043f\u044b \u2013 \u0434\u043e 9 \u0444\u0435\u0432\u0440\u0430\u043b\u044f 2026 \u0433\u043e\u0434\u0430 (\u0437\u0430 2025) \u0438 9 \u0444\u0435\u0432\u0440\u0430\u043b\u044f 2027 \u0433\u043e\u0434\u0430 (\u0437\u0430 \u0433\u043e\u0434 2026).<\/p>\n<p>\u0423\u043f\u043b\u0430\u0447\u0438\u0432\u0430\u0442\u044c \u0415\u0421\u0412 \u0432 2026 \u043d\u0443\u0436\u043d\u043e \u043f\u043e \u0433\u0440\u0430\u0444\u0438\u043a\u0443:<\/p>\n<ul>\n<li aria-level=\"1\">\u0417\u0430 1 \u043a\u0432\u0430\u0440\u0442\u0430\u043b \u0441\u043b\u0435\u0434\u0443\u0435\u0442 \u043f\u0435\u0440\u0435\u0447\u0438\u0441\u043b\u0438\u0442\u044c \u043d\u0430\u043b\u043e\u0433 \u0434\u043e 20 \u0430\u043f\u0440\u0435\u043b\u044f 2026 \u0433\u043e\u0434\u0430.<\/li>\n<li aria-level=\"1\">\u0417\u0430 2 \u043a\u0432\u0430\u0440\u0442\u0430\u043b \u043f\u043b\u0430\u0442\u044f\u0442 \u0434\u043e 20 \u0438\u044e\u043b\u044f 2026 \u0433\u043e\u0434\u0430.<\/li>\n<li aria-level=\"1\">\u0415\u0421\u0412 \u0437\u0430 3 \u043a\u0432\u0430\u0440\u0442\u0430\u043b \u0434\u043e\u043b\u0436\u0435\u043d \u0431\u044b\u0442\u044c \u0443\u043f\u043b\u0430\u0447\u0435\u043d \u0434\u043e 19 \u043e\u043a\u0442\u044f\u0431\u0440\u044f 2026 \u0433\u043e\u0434\u0430.<\/li>\n<li aria-level=\"1\">\u041f\u0440\u0435\u0434\u0435\u043b\u044c\u043d\u044b\u0439 \u0441\u0440\u043e\u043a \u0434\u043b\u044f \u0415\u0421\u0412 \u0437\u0430 4 \u043a\u0432\u0430\u0440\u0442\u0430\u043b \u0441\u043e\u0441\u0442\u0430\u0432\u043b\u044f\u0435\u0442 19 \u044f\u043d\u0432\u0430\u0440\u044f 2027 \u0433\u043e\u0434\u0430.<\/li>\n<\/ul>\n<p>\u041e\u0431\u0440\u0430\u0449\u0430\u0435\u043c \u0432\u043d\u0438\u043c\u0430\u043d\u0438\u0435, \u0447\u0442\u043e \u0434\u043e 20 \u0438\u044e\u043b\u044f 2026 \u0433\u043e\u0434\u0430 \u043d\u0443\u0436\u043d\u043e \u0443\u043f\u043b\u0430\u0442\u0438\u0442\u044c \u0415\u0421\u0412 \u0437\u0430 2 \u043a\u0432\u0430\u0440\u0442\u0430\u043b 2026 \u0433\u043e\u0434\u0430.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%D0%9C%D0%BE%D0%B6%D0%BD%D0%BE_%D0%BB%D0%B8_%D0%BD%D0%B5_%D0%BF%D0%BB%D0%B0%D1%82%D0%B8%D1%82%D1%8C_%D0%95%D0%A1%D0%92_%D0%B2_2026_%D0%B3%D0%BE%D0%B4%D1%83_%D0%B5%D1%81%D0%BB%D0%B8_%D0%BD%D0%B5%D1%82_%D0%B4%D0%BE%D1%85%D0%BE%D0%B4%D0%B0\"><\/span>\u041c\u043e\u0436\u043d\u043e \u043b\u0438 \u043d\u0435 \u043f\u043b\u0430\u0442\u0438\u0442\u044c \u0415\u0421\u0412 \u0432 2026 \u0433\u043e\u0434\u0443, \u0435\u0441\u043b\u0438 \u043d\u0435\u0442 \u0434\u043e\u0445\u043e\u0434\u0430?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0412\u0441\u0435 \u0424\u041b\u041f \u043d\u0430 \u0443\u043f\u0440\u043e\u0449\u0435\u043d\u043d\u043e\u0439 \u0441\u0438\u0441\u0442\u0435\u043c\u0435 \u043e\u0431\u044f\u0437\u0430\u043d\u044b \u043f\u043b\u0430\u0442\u0438\u0442\u044c \u0415\u0421\u0412 \u0437\u0430 \u0441\u0435\u0431\u044f, \u043d\u0435\u0437\u0430\u0432\u0438\u0441\u0438\u043c\u043e \u043e\u0442 \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u043d\u043e\u0433\u043e \u0434\u043e\u0445\u043e\u0434\u0430 \u2013 \u0434\u0430\u0436\u0435 \u0435\u0441\u043b\u0438 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u044c \u043d\u0435 \u0432\u0435\u043b \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u044c. \u041f\u0440\u0430\u0432\u043e \u043d\u0435 \u043f\u043b\u0430\u0442\u0438\u0442\u044c \u0415\u0421\u0412 \u0437\u0430 \u0441\u0435\u0431\u044f \u0432 2026 \u0433\u043e\u0434\u0443 \u0438\u043c\u0435\u044e\u0442:<\/p>\n<ol>\n<li aria-level=\"1\">\u0424\u041b\u041f \u043d\u0430 \u043e\u0431\u0449\u0435\u0439 \u0441\u0438\u0441\u0442\u0435\u043c\u0435, \u0443 \u043a\u043e\u0442\u043e\u0440\u044b\u0445 \u0437\u0430 \u043e\u0442\u0447\u0435\u0442\u043d\u044b\u0439 \u043f\u0435\u0440\u0438\u043e\u0434 \u0432\u043e\u043e\u0431\u0449\u0435 \u043d\u0435 \u0431\u044b\u043b\u043e \u0434\u043e\u0445\u043e\u0434\u0430.<\/li>\n<li aria-level=\"1\">\u041b\u044c\u0433\u043e\u0442\u043d\u044b\u0435 \u043a\u0430\u0442\u0435\u0433\u043e\u0440\u0438\u0438 \u2013 \u043f\u0435\u043d\u0441\u0438\u043e\u043d\u0435\u0440\u044b \u043f\u043e \u0432\u043e\u0437\u0440\u0430\u0441\u0442\u0443 \u0438 \u043b\u0438\u0446\u0430 \u0441 \u0438\u043d\u0432\u0430\u043b\u0438\u0434\u043d\u043e\u0441\u0442\u044c\u044e, \u043d\u0435\u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u0434\u0440\u0443\u0433\u0438\u0435.<\/li>\n<li aria-level=\"1\">\u0424\u041b\u041f, \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u043e\u0434\u043d\u043e\u0432\u0440\u0435\u043c\u0435\u043d\u043d\u043e \u044f\u0432\u043b\u044f\u044e\u0442\u0441\u044f \u043d\u0430\u0435\u043c\u043d\u044b\u043c\u0438 \u0440\u0430\u0431\u043e\u0442\u043d\u0438\u043a\u0430\u043c\u0438 \u2013 \u043f\u0440\u0438 \u0443\u0441\u043b\u043e\u0432\u0438\u0438, \u0447\u0442\u043e \u0440\u0430\u0431\u043e\u0442\u043e\u0434\u0430\u0442\u0435\u043b\u044c \u043f\u043b\u0430\u0442\u0438\u0442 \u0415\u0421\u0412 \u0432 \u0440\u0430\u0437\u043c\u0435\u0440\u0435 \u043d\u0435 \u043c\u0435\u043d\u0435\u0435 \u043c\u0438\u043d\u0438\u043c\u0430\u043b\u044c\u043d\u043e\u0433\u043e.<\/li>\n<li aria-level=\"1\">\u041c\u043e\u0431\u0438\u043b\u0438\u0437\u043e\u0432\u0430\u043d\u043d\u044b\u0435 \u0438 \u043a\u043e\u043d\u0442\u0440\u0430\u043a\u0442\u043d\u0438\u043a\u0438, \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u0437\u0430\u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0438\u0440\u043e\u0432\u0430\u043b\u0438 \u0424\u041b\u041f \u0434\u043e \u043d\u0430\u0447\u0430\u043b\u0430 \u0441\u043b\u0443\u0436\u0431\u044b.<\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"%D0%9A%D0%B0%D0%BA_%D0%B8_%D0%BA%D0%BE%D0%B3%D0%B4%D0%B0_%D0%BE%D1%82%D1%87%D0%B8%D1%82%D1%8B%D0%B2%D0%B0%D1%82%D1%8C%D1%81%D1%8F_%D0%B8_%D1%83%D0%BF%D0%BB%D0%B0%D1%87%D0%B8%D0%B2%D0%B0%D1%82%D1%8C_%D0%B5%D0%B4%D0%B8%D0%BD%D1%8B%D0%B9_%D0%BD%D0%B0%D0%BB%D0%BE%D0%B3_%D0%B2%D0%BE%D0%B5%D0%BD%D0%BD%D1%8B%D0%B9_%D1%81%D0%B1%D0%BE%D1%80_%D0%A4%D0%9B%D0%9F_2_%D0%B8_3_%D0%B3%D1%80%D1%83%D0%BF%D0%BF%D1%8B\"><\/span>\u041a\u0430\u043a \u0438 \u043a\u043e\u0433\u0434\u0430 \u043e\u0442\u0447\u0438\u0442\u044b\u0432\u0430\u0442\u044c\u0441\u044f \u0438 \u0443\u043f\u043b\u0430\u0447\u0438\u0432\u0430\u0442\u044c \u0435\u0434\u0438\u043d\u044b\u0439 \u043d\u0430\u043b\u043e\u0433, \u0432\u043e\u0435\u043d\u043d\u044b\u0439 \u0441\u0431\u043e\u0440 \u0424\u041b\u041f 2 \u0438 3 \u0433\u0440\u0443\u043f\u043f\u044b<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u0415\u0434\u0438\u043d\u044b\u0439 \u043d\u0430\u043b\u043e\u0433 \u0434\u043b\u044f \u0424\u041b\u041f 2 \u0438 3 \u0433\u0440\u0443\u043f\u043f\u044b \u0443\u043f\u0440\u043e\u0449\u0435\u043d\u043d\u043e\u0439 \u0441\u0438\u0441\u0442\u0435\u043c\u044b \u043d\u0430\u0447\u0438\u0441\u043b\u044f\u0435\u0442\u0441\u044f \u043f\u043e \u0440\u0430\u0437\u043d\u043e\u043c\u0443 \u043f\u0440\u0438\u043d\u0446\u0438\u043f\u0443. \u0420\u0430\u0437\u043b\u0438\u0447\u0430\u044e\u0442\u0441\u044f \u0438 \u0441\u0440\u043e\u043a\u0438 \u0443\u043f\u043b\u0430\u0442\u044b \u0435\u0434\u0438\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u0430. \u0417\u0434\u0435\u0441\u044c \u0442\u0430\u043a\u0436\u0435 \u0441\u043b\u0435\u0434\u0443\u0435\u0442 \u0434\u043e\u0431\u0430\u0432\u0438\u0442\u044c, \u0447\u0442\u043e \u0441 2025 \u0433\u043e\u0434\u0430 \u0434\u043b\u044f \u00ab\u0443\u043f\u0440\u043e\u0449\u0435\u043d\u0446\u0435\u0432\u00bb \u0432\u0432\u0435\u0434\u0435\u043d\u0430 \u043e\u0431\u044f\u0437\u0430\u043d\u043d\u043e\u0441\u0442\u044c \u043f\u043b\u0430\u0442\u0438\u0442\u044c \u0432\u043e\u0435\u043d\u043d\u044b\u0439 \u0441\u0431\u043e\u0440.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%D0%A2%D0%B0%D0%B1%D0%BB%D0%B8%D1%86%D0%B0_%D1%81_%D0%BE%D1%82%D1%87%D0%B5%D1%82%D0%BD%D0%BE%D1%81%D1%82%D1%8C%D1%8E_%D0%B8_%D1%81%D1%80%D0%BE%D0%BA%D0%B0%D0%BC%D0%B8_%D1%83%D0%BF%D0%BB%D0%B0%D1%82%D1%8B_%D0%BD%D0%B0%D0%BB%D0%BE%D0%B3%D0%BE%D0%B2_%D0%B4%D0%BB%D1%8F_%D0%A4%D0%9B%D0%9F_2_%D0%B8_3_%D0%B3%D1%80%D1%83%D0%BF%D0%BF%D1%8B\"><\/span>\u0422\u0430\u0431\u043b\u0438\u0446\u0430 \u0441 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u044c\u044e \u0438 \u0441\u0440\u043e\u043a\u0430\u043c\u0438 \u0443\u043f\u043b\u0430\u0442\u044b \u043d\u0430\u043b\u043e\u0433\u043e\u0432 \u0434\u043b\u044f \u0424\u041b\u041f 2 \u0438 3 \u0433\u0440\u0443\u043f\u043f\u044b<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table>\n<tbody>\n<tr>\n<td><\/td>\n<td style=\"text-align: center;\"><strong>2 \u0433\u0440\u0443\u043f\u043f\u0430<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>3 \u0433\u0440\u0443\u043f\u043f\u0430<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\u041f\u0435\u0440\u0438\u043e\u0434 \u0438 \u0441\u0440\u043e\u043a \u043f\u043e\u0434\u0430\u0447\u0438 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438<\/td>\n<td>\u041e\u0442\u0447\u0435\u0442 \u043f\u043e \u0435\u0434\u0438\u043d\u043e\u043c\u0443 \u043d\u0430\u043b\u043e\u0433\u0443 \u0438 \u0432\u043e\u0435\u043d\u043d\u043e\u043c\u0443 \u0441\u0431\u043e\u0440\u0443, \u0415\u0421\u0412 \u043f\u043e\u0434\u0430\u0435\u0442\u0441\u044f \u0440\u0430\u0437 \u0432 \u0433\u043e\u0434, \u0432 \u0442\u0435\u0447\u0435\u043d\u0438\u0435 60 \u0434\u043d\u0435\u0439 \u043f\u043e\u0441\u043b\u0435 \u043e\u043a\u043e\u043d\u0447\u0430\u043d\u0438\u044f \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0433\u043e \u0433\u043e\u0434\u0430.<\/td>\n<td>\u041e\u0442\u0447\u0435\u0442 \u043f\u043e \u0435\u0434\u0438\u043d\u043e\u043c\u0443 \u043d\u0430\u043b\u043e\u0433\u0443 \u0438 \u0432\u043e\u0435\u043d\u043d\u043e\u043c\u0443 \u0441\u0431\u043e\u0440\u0443 \u043f\u043e\u0434\u0430\u0435\u0442 \u0440\u0430\u0437 \u0432 \u043a\u0432\u0430\u0440\u0442\u0430\u043b, \u0432 \u0442\u0435\u0447\u0435\u043d\u0438\u0435 40 \u0434\u043d\u0435\u0439 \u043f\u043e\u0441\u043b\u0435 \u0435\u0433\u043e \u043e\u043a\u043e\u043d\u0447\u0430\u043d\u0438\u044f, \u043d\u0430\u0440\u0430\u0441\u0442\u0430\u044e\u0449\u0438\u043c \u0438\u0442\u043e\u0433\u043e\u043c. \u041e\u0442\u0447\u0435\u0442 \u0415\u0421\u0412 \u043f\u043e\u0434\u0430\u0435\u0442\u0441\u044f \u0432 \u041f\u0440\u0438\u043b\u043e\u0436\u0435\u043d\u0438\u0438 1 \u043a \u0433\u043e\u0434\u043e\u0432\u043e\u0439 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u0438 (\u0437\u0430 4 \u043a\u0432\u0430\u0440\u0442\u0430\u043b).<\/td>\n<\/tr>\n<tr>\n<td>\u0421\u0440\u043e\u043a \u0443\u043f\u043b\u0430\u0442\u044b \u0435\u0434\u0438\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u0430 \u0438 \u0432\u043e\u0435\u043d\u043d\u043e\u0433\u043e \u0441\u0431\u043e\u0440\u0430<\/td>\n<td>\u041a\u0430\u0436\u0434\u044b\u0439 \u043c\u0435\u0441\u044f\u0446 \u0434\u043e 20 \u0447\u0438\u0441\u043b\u0430 \u0430\u0432\u0430\u043d\u0441\u043e\u043c (\u0432\u043a\u043b\u044e\u0447\u0438\u0442\u0435\u043b\u044c\u043d\u043e).<\/td>\n<td>\u0420\u0430\u0437 \u0432 \u043a\u0432\u0430\u0440\u0442\u0430\u043b, \u043f\u043e \u0438\u0442\u043e\u0433\u0430\u043c \u043a\u0432\u0430\u0440\u0442\u0430\u043b\u0430, \u0432 \u0442\u0435\u0447\u0435\u043d\u0438\u0435 10 \u0434\u043d\u0435\u0439 \u043f\u043e\u0441\u043b\u0435 \u0438\u0441\u0442\u0435\u0447\u0435\u043d\u0438\u044f \u043f\u0440\u0435\u0434\u0435\u043b\u044c\u043d\u043e\u0433\u043e \u0441\u0440\u043e\u043a\u0430 \u043f\u043e\u0434\u0430\u0447\u0438 \u043e\u0442\u0447\u0435\u0442\u0430.<\/td>\n<\/tr>\n<tr>\n<td>\u0421\u0440\u043e\u043a \u0443\u043f\u043b\u0430\u0442\u044b \u0415\u0421\u0412<\/td>\n<td colspan=\"2\">\n<p style=\"text-align: center;\">\u0420\u0430\u0437 \u0432 \u043a\u0432\u0430\u0440\u0442\u0430\u043b, \u0434\u043e 20 \u0447\u0438\u0441\u043b\u0430 \u0441\u043b\u0435\u0434\u0443\u044e\u0449\u0435\u0433\u043e \u043c\u0435\u0441\u044f\u0446\u0430.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"%D0%92%D0%BE%D0%B5%D0%BD%D0%BD%D1%8B%D0%B9_%D1%81%D0%B1%D0%BE%D1%80_%D0%B4%D0%BB%D1%8F_%D0%A4%D0%9B%D0%9F_2_%D0%B8_3_%D0%B3%D1%80%D1%83%D0%BF%D0%BF%D1%8B_%D0%B2_2026_%D0%B3%D0%BE%D0%B4%D1%83_%D1%81%D1%83%D0%BC%D0%BC%D0%B0_%D0%B8_%D1%81%D1%80%D0%BE%D0%BA%D0%B8\"><\/span>\u0412\u043e\u0435\u043d\u043d\u044b\u0439 \u0441\u0431\u043e\u0440 \u0434\u043b\u044f \u0424\u041b\u041f 2 \u0438 3 \u0433\u0440\u0443\u043f\u043f\u044b \u0432 2026 \u0433\u043e\u0434\u0443: \u0441\u0443\u043c\u043c\u0430 \u0438 \u0441\u0440\u043e\u043a\u0438<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li aria-level=\"1\">\u0412\u0421 \u0434\u043b\u044f \u0424\u041b\u041f 2 \u0433\u0440\u0443\u043f\u043f\u044b: 10% \u043e\u0442 \u041c\u0417\u041f = 864,70 \u0433\u0440\u043d \u0432 \u043c\u0435\u0441\u044f\u0446, \u0443\u043f\u043b\u0430\u0442\u0430 \u0434\u043e 20 \u0447\u0438\u0441\u043b\u0430 \u043a\u0430\u0436\u0434\u043e\u0433\u043e \u043c\u0435\u0441\u044f\u0446\u0430.<\/li>\n<li aria-level=\"1\">\u0412\u0421 \u0434\u043b\u044f \u0424\u041b\u041f 3 \u0433\u0440\u0443\u043f\u043f\u044b: 1% \u043e\u0442 \u0434\u043e\u0445\u043e\u0434\u0430, \u0443\u043f\u043b\u0430\u0442\u0430 \u0432\u043c\u0435\u0441\u0442\u0435 \u0441 \u0435\u0434\u0438\u043d\u044b\u043c \u043d\u0430\u043b\u043e\u0433\u043e\u043c, \u0440\u0430\u0437 \u0432 \u043a\u0432\u0430\u0440\u0442\u0430\u043b.<\/li>\n<\/ul>\n<p>\u0421\u0440\u043e\u043a\u0438 \u0443\u043f\u043b\u0430\u0442\u044b \u0432\u043e\u0435\u043d\u043d\u043e\u0433\u043e \u0441\u0431\u043e\u0440\u0430 \u0441\u043e\u0432\u043f\u0430\u0434\u0430\u044e\u0442 \u0441\u043e \u0441\u0440\u043e\u043a\u0430\u043c\u0438 \u0443\u043f\u043b\u0430\u0442\u044b \u0435\u0434\u0438\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u0430. \u041e\u0434\u043d\u0430\u043a\u043e \u0440\u0435\u043a\u0432\u0438\u0437\u0438\u0442\u044b \u0434\u043b\u044f \u043e\u043f\u043b\u0430\u0442\u044b \u0434\u0440\u0443\u0433\u0438\u0435, \u043f\u043e\u044d\u0442\u043e\u043c\u0443 \u0432\u0430\u0436\u043d\u043e \u0441\u043b\u0435\u0434\u0438\u0442\u044c \u0437\u0430 \u0442\u0435\u043c, \u0447\u0442\u043e\u0431\u044b \u0441\u0443\u043c\u043c\u044b \u0415\u041d \u0438 \u0412\u0421 \u043f\u043b\u0430\u0442\u0438\u043b\u0438\u0441\u044c \u043e\u0442\u0434\u0435\u043b\u044c\u043d\u043e, \u043d\u0430 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0443\u044e\u0449\u0438\u0435 \u0441\u0447\u0435\u0442\u0430. \u041e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u044c \u0442\u0430\u043a\u0436\u0435 \u043f\u043e\u0434\u0430\u0435\u0442\u0441\u044f \u043e\u0434\u043d\u043e\u0432\u0440\u0435\u043c\u0435\u043d\u043d\u043e \u2013 \u0432 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u0438 \u0443\u043a\u0430\u0437\u044b\u0432\u0430\u044e\u0442\u0441\u044f \u0434\u043e\u0445\u043e\u0434\u044b, \u0441\u0443\u043c\u043c\u044b \u0415\u041d \u0438 \u0412\u0421.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%D0%9E%D1%81%D0%BD%D0%BE%D0%B2%D0%BD%D1%8B%D0%B5_%D0%BF%D1%80%D0%B0%D0%B2%D0%B8%D0%BB%D0%B0_%D0%BD%D0%B0%D1%87%D0%B8%D1%81%D0%BB%D0%B5%D0%BD%D0%B8%D1%8F_%D0%95%D0%9D_%D0%B8_%D0%BE%D1%82%D1%87%D0%B5%D1%82%D0%BD%D0%BE%D1%81%D1%82%D0%B8_%D0%B4%D0%BB%D1%8F_2_%D0%B3%D1%80%D1%83%D0%BF%D0%BF%D1%8B\"><\/span>\u041e\u0441\u043d\u043e\u0432\u043d\u044b\u0435 \u043f\u0440\u0430\u0432\u0438\u043b\u0430 \u043d\u0430\u0447\u0438\u0441\u043b\u0435\u043d\u0438\u044f \u0415\u041d \u0438 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438 \u0434\u043b\u044f 2 \u0433\u0440\u0443\u043f\u043f\u044b<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0415\u0434\u0438\u043d\u044b\u0439 \u043d\u0430\u043b\u043e\u0433 \u0424\u041b\u041f 2 \u0433\u0440\u0443\u043f\u043f\u044b \u0443\u043f\u043b\u0430\u0447\u0438\u0432\u0430\u044e\u0442 \u0432 \u0441\u0443\u043c\u043c\u0435 \u0434\u043e 20% \u043e\u0442 \u0440\u0430\u0437\u043c\u0435\u0440\u0430 \u043c\u0438\u043d\u0438\u043c\u0430\u043b\u044c\u043d\u043e\u0439 \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u044b, \u0443\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u043d\u043e\u0439 \u043d\u0430 1 \u044f\u043d\u0432\u0430\u0440\u044f \u0433\u043e\u0434\u0430. \u0412 2026 \u0433\u043e\u0434\u0443 \u0441\u0443\u043c\u043c\u0430 \u0441\u043e\u0441\u0442\u0430\u0432\u043b\u044f\u0435\u0442 1 729,40 \u0433\u0440\u043d. \u0432 \u043c\u0435\u0441\u044f\u0446. \u0423\u043f\u043b\u0430\u0447\u0438\u0432\u0430\u0435\u0442\u0441\u044f \u0430\u0432\u0430\u043d\u0441\u043e\u043c \u0434\u043e 20 \u0447\u0438\u0441\u043b\u0430 \u043c\u0435\u0441\u044f\u0446\u0430. \u0422\u043e \u0435\u0441\u0442\u044c, \u043d\u0430\u043f\u0440\u0438\u043c\u0435\u0440, \u0437\u0430 \u044f\u043d\u0432\u0430\u0440\u044c 2026 \u0433\u043e\u0434\u0430 \u043d\u0443\u0436\u043d\u043e \u0431\u044b\u043b\u043e \u043f\u0435\u0440\u0435\u0447\u0438\u0441\u043b\u0438\u0442\u044c 1 729,40 \u0433\u0440\u043d. \u0434\u043e 20 \u044f\u043d\u0432\u0430\u0440\u044f, \u0437\u0430 \u0438\u044e\u043b\u044c \u2013 \u0434\u043e 20 \u0438\u044e\u043b\u044f 2026 \u0433\u043e\u0434\u0430 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0435\u043d\u043d\u043e.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%D0%9A%D0%B0%D0%BB%D0%B5%D0%BD%D0%B4%D0%B0%D1%80%D1%8C_%D0%BE%D1%82%D1%87%D0%B5%D1%82%D0%BD%D0%BE%D1%81%D1%82%D0%B8_%D0%B8_%D1%83%D0%BF%D0%BB%D0%B0%D1%82%D1%8B_%D0%95%D0%A1%D0%92_%D0%95%D0%9D_%D0%92%D0%A1_%D0%B4%D0%BB%D1%8F_%D0%A4%D0%9B%D0%9F_2_%D0%B3%D1%80%D1%83%D0%BF%D0%BF%D1%8B_%D0%BD%D0%B0_2026_%D0%B3%D0%BE%D0%B4\"><\/span>\u041a\u0430\u043b\u0435\u043d\u0434\u0430\u0440\u044c \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438 \u0438 \u0443\u043f\u043b\u0430\u0442\u044b \u0415\u0421\u0412, \u0415\u041d, \u0412\u0421 \u0434\u043b\u044f \u0424\u041b\u041f 2 \u0433\u0440\u0443\u043f\u043f\u044b \u043d\u0430 2026 \u0433\u043e\u0434<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table>\n<tbody>\n<tr>\n<td rowspan=\"2\">\u042f\u043d\u0432\u0430\u0440\u044c<\/td>\n<td>20 \u0412\u0422<\/td>\n<td>\u0423\u043f\u043b\u0430\u0442\u0430 \u0415\u0421\u0412 \u0437\u0430 4 \u043a\u0432\u0430\u0440\u0442\u0430\u043b 2025 \u0433\u043e\u0434\u0430 (5 280 \u0433\u0440\u043d)<\/td>\n<\/tr>\n<tr>\n<td>20 \u0412\u0422<\/td>\n<td>\u0423\u043f\u043b\u0430\u0442\u0430 \u0415\u041d \u0438 \u0412\u0421 \u0437\u0430 \u044f\u043d\u0432\u0430\u0440\u044c 2026 \u0433\u043e\u0434\u0430 (1 729,40 \u0433\u0440\u043d \u0438 864,70 \u0433\u0440\u043d)<\/td>\n<\/tr>\n<tr>\n<td>\u0424\u0435\u0432\u0440\u0430\u043b\u044c<\/td>\n<td>20 \u041f\u0422<\/td>\n<td>\u0423\u043f\u043b\u0430\u0442\u0430 \u0415\u041d \u0438 \u0412\u0421 \u0437\u0430 \u0444\u0435\u0432\u0440\u0430\u043b\u044c 2026 \u0433\u043e\u0434\u0430<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\">\u041c\u0430\u0440\u0442<\/td>\n<td>\u00a0 2 \u041f\u041d<\/td>\n<td>\u041f\u043e\u0434\u0430\u0447\u0430 \u0433\u043e\u0434\u043e\u0432\u043e\u0439 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u0438 \u0437\u0430 2025 \u0433\u043e\u0434 \u043f\u043e \u0415\u041d \u0438 \u043e\u0442\u0447\u0435\u0442 \u043f\u043e \u0415\u0421\u0412 (\u041f\u0440\u0438\u043b\u043e\u0436\u0435\u043d\u0438\u0435 1)<\/td>\n<\/tr>\n<tr>\n<td>20 \u041f\u0422<\/td>\n<td>\u0423\u043f\u043b\u0430\u0442\u0430 \u0415\u041d \u0438 \u0412\u0421 \u0437\u0430 \u043c\u0430\u0440\u0442 2026 \u0433\u043e\u0434\u0430<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\">\u0410\u043f\u0440\u0435\u043b\u044c<\/td>\n<td>20 \u041f\u041d<\/td>\n<td>\u0423\u043f\u043b\u0430\u0442\u0430 \u0415\u0421\u0412 \u0437\u0430 1 \u043a\u0432\u0430\u0440\u0442\u0430\u043b 2026 \u0433\u043e\u0434\u0430 (5 707,02 \u0433\u0440\u043d)<\/td>\n<\/tr>\n<tr>\n<td>20 \u041f\u041d<\/td>\n<td>\u0423\u043f\u043b\u0430\u0442\u0430 \u0415\u041d \u0438 \u0412\u0421 \u0437\u0430 \u0430\u043f\u0440\u0435\u043b\u044c 2026<\/td>\n<\/tr>\n<tr>\n<td>\u041c\u0430\u0439<\/td>\n<td>20 \u0421\u0420<\/td>\n<td>\u0423\u043f\u043b\u0430\u0442\u0430 \u0415\u041d \u0438 \u0412\u0421 \u0437\u0430 \u043c\u0430\u0439 2026<\/td>\n<\/tr>\n<tr>\n<td>\u0418\u044e\u043d\u044c<\/td>\n<td>20 \u0421\u0411<\/td>\n<td>\u0423\u043f\u043b\u0430\u0442\u0430 \u0415\u041d \u0438 \u0412\u0421 \u0437\u0430 \u0438\u044e\u043d\u044c 2026<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\">\u0418\u044e\u043b\u044c<\/td>\n<td>20 \u041f\u041d<\/td>\n<td>\u0423\u043f\u043b\u0430\u0442\u0430 \u0415\u0421\u0412 \u0437\u0430 2 \u043a\u0432\u0430\u0440\u0442\u0430\u043b 2026<\/td>\n<\/tr>\n<tr>\n<td>20 \u041f\u041d<\/td>\n<td>\u0423\u043f\u043b\u0430\u0442\u0430 \u0415\u041d \u0438 \u0412\u0421 \u0437\u0430 \u0438\u044e\u043b\u044c 2026<\/td>\n<\/tr>\n<tr>\n<td>\u0410\u0432\u0433\u0443\u0441\u0442<\/td>\n<td>20 \u0427\u0422<\/td>\n<td>\u0423\u043f\u043b\u0430\u0442\u0430 \u0415\u041d \u0438 \u0412\u0421 \u0437\u0430 \u0430\u0432\u0433\u0443\u0441\u0442 2026<\/td>\n<\/tr>\n<tr>\n<td>\u0421\u0435\u043d\u0442\u044f\u0431\u0440\u044c<\/td>\n<td>20 \u0412\u0421<\/td>\n<td>\u0423\u043f\u043b\u0430\u0442\u0430 \u0415\u041d \u0438 \u0412\u0421 \u0437\u0430 \u0441\u0435\u043d\u0442\u044f\u0431\u0440\u044c 2026<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\">\u041e\u043a\u0442\u044f\u0431\u0440\u044c<\/td>\n<td>19 \u041f\u041d<\/td>\n<td>\u0423\u043f\u043b\u0430\u0442\u0430 \u0415\u0421\u0412 \u0437\u0430 3 \u043a\u0432\u0430\u0440\u0442\u0430\u043b 2026<\/td>\n<\/tr>\n<tr>\n<td>20 \u0412\u0422<\/td>\n<td>\u0423\u043f\u043b\u0430\u0442\u0430 \u0415\u041d \u0438 \u0412\u0421 \u0437\u0430 \u043e\u043a\u0442\u044f\u0431\u0440\u044c 2026<\/td>\n<\/tr>\n<tr>\n<td>\u041d\u043e\u044f\u0431\u0440\u044c<\/td>\n<td>20 \u041f\u0422<\/td>\n<td>\u0423\u043f\u043b\u0430\u0442\u0430 \u0415\u041d \u0438 \u0412\u0421 \u0437\u0430 \u043d\u043e\u044f\u0431\u0440\u044c 2026<\/td>\n<\/tr>\n<tr>\n<td>\u0414\u0435\u043a\u0430\u0431\u0440\u044c<\/td>\n<td>20 \u0412\u0421<\/td>\n<td>\u0423\u043f\u043b\u0430\u0442\u0430 \u0415\u041d \u0438 \u0412\u0421 \u0437\u0430 \u0434\u0435\u043a\u0430\u0431\u0440\u044c 2026<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u0415\u0421\u0412 \u0437\u0430 4 \u043a\u0432\u0430\u0440\u0442\u0430\u043b 2026 \u0433\u043e\u0434\u0430 \u0441\u043b\u0435\u0434\u0443\u0435\u0442 \u0443\u043f\u043b\u0430\u0442\u0438\u0442\u044c \u0434\u043e 19 \u044f\u043d\u0432\u0430\u0440\u044f 2027 \u0433\u043e\u0434\u0430. \u041e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u044c \u0437\u0430 2026 \u0433\u043e\u0434 (\u0415\u041d, \u0412\u0421 + \u0415\u0421\u0412) \u2013 \u043f\u043e\u0434\u0430\u0442\u044c \u0434\u043e 2 \u043c\u0430\u0440\u0442\u0430 2027 \u0433\u043e\u0434\u0430.<\/p>\n<p>\u0411\u043e\u043b\u0435\u0435 \u043f\u043e\u0434\u0440\u043e\u0431\u043d\u043e \u043e\u0437\u043d\u0430\u043a\u043e\u043c\u0438\u0442\u044c\u0441\u044f \u0441 <a href=\"https:\/\/bip.net.ua\/ru\/articles\/fop-2-grupa-limiti-podatki-vidi-zvitnosti-shtrafi-kalendar-zvitnosti-na-rik\/\">\u0443\u0441\u043b\u043e\u0432\u0438\u044f\u043c\u0438 \u0434\u043b\u044f \u0424\u041b\u041f 2 \u0433\u0440\u0443\u043f\u043f\u044b \u0432 2026 \u0433\u043e\u0434\u0443<\/a> \u043c\u043e\u0436\u0435\u0442\u0435 \u043f\u043e \u0430\u043a\u0442\u0438\u0432\u043d\u043e\u0439 \u0441\u0441\u044b\u043b\u043a\u0435.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%D0%A3%D0%BF%D0%BB%D0%B0%D1%82%D0%B0_%D0%B8_%D0%BE%D1%82%D1%87%D0%B5%D1%82%D0%BD%D0%BE%D1%81%D1%82%D1%8C_%D0%BF%D0%BE_%D0%B5%D0%B4%D0%B8%D0%BD%D0%BE%D0%BC%D1%83_%D0%BD%D0%B0%D0%BB%D0%BE%D0%B3%D1%83_%D0%B4%D0%BB%D1%8F_%D0%A4%D0%9B%D0%9F_3_%D0%B3%D1%80%D1%83%D0%BF%D0%BF%D1%8B\"><\/span>\u0423\u043f\u043b\u0430\u0442\u0430 \u0438 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u044c \u043f\u043e \u0435\u0434\u0438\u043d\u043e\u043c\u0443 \u043d\u0430\u043b\u043e\u0433\u0443 \u0434\u043b\u044f \u0424\u041b\u041f 3 \u0433\u0440\u0443\u043f\u043f\u044b<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u041f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u0438, \u0447\u0442\u043e \u043d\u0430\u0445\u043e\u0434\u044f\u0442\u0441\u044f \u043d\u0430 3 \u0433\u0440\u0443\u043f\u043f\u0435, \u043f\u043b\u0430\u0442\u044f\u0442 \u0415\u041d \u0432 \u0441\u0443\u043c\u043c\u0435 5% \u0441 \u0434\u043e\u0445\u043e\u0434\u0430, \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u043d\u043e\u0433\u043e \u0437\u0430 \u043e\u0442\u0447\u0435\u0442\u043d\u044b\u0439 \u043a\u0432\u0430\u0440\u0442\u0430\u043b. \u0418\u043b\u0438 3%, \u0435\u0441\u043b\u0438 \u0437\u0430\u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0438\u0440\u043e\u0432\u0430\u043b\u0438\u0441\u044c \u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u0430\u043c\u0438 \u041d\u0414\u0421.<\/p>\n<p>\u0414\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u044e \u043f\u043e \u0435\u0434\u0438\u043d\u043e\u043c\u0443 \u043d\u0430\u043b\u043e\u0433\u0443 \u0424\u041b\u041f \u043f\u043e\u0434\u0430\u044e\u0442 \u0440\u0430\u0437 \u0432 \u043a\u0432\u0430\u0440\u0442\u0430\u043b, \u0443\u043a\u0430\u0437\u044b\u0432\u0430\u044f \u043f\u043e\u043a\u0430\u0437\u0430\u0442\u0435\u043b\u0438 \u043d\u0430\u0440\u0430\u0441\u0442\u0430\u044e\u0449\u0438\u043c \u0438\u0442\u043e\u0433\u043e\u043c, \u0432 \u0442\u0435\u0447\u0435\u043d\u0438\u0435 40 \u0434\u043d\u0435\u0439 \u043f\u043e \u043e\u043a\u043e\u043d\u0447\u0430\u043d\u0438\u0438 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0433\u043e \u043a\u0432\u0430\u0440\u0442\u0430\u043b\u0430. \u0421\u0440\u043e\u043a \u0443\u043f\u043b\u0430\u0442\u044b \u0435\u0434\u0438\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u0430 \u2013 10 \u0434\u043d\u0435\u0439 \u043f\u043e\u0441\u043b\u0435 \u0438\u0441\u0442\u0435\u0447\u0435\u043d\u0438\u044f \u043f\u0440\u0435\u0434\u0435\u043b\u044c\u043d\u043e\u0433\u043e \u0441\u0440\u043e\u043a\u0430 \u043f\u043e\u0434\u0430\u0447\u0438 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u0438 (\u0438\u043b\u0438 50 \u0434\u043d\u0435\u0439 \u043f\u043e \u043e\u043a\u043e\u043d\u0447\u0430\u043d\u0438\u0438 \u043a\u0432\u0430\u0440\u0442\u0430\u043b\u0430).<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%D0%9A%D0%B0%D0%BB%D0%B5%D0%BD%D0%B4%D0%B0%D1%80%D1%8C_%D0%BE%D1%82%D1%87%D0%B5%D1%82%D0%BD%D0%BE%D1%81%D1%82%D0%B8_%D0%B8_%D1%83%D0%BF%D0%BB%D0%B0%D1%82%D1%8B_%D0%B5%D0%B4%D0%B8%D0%BD%D0%BE%D0%B3%D0%BE_%D0%BD%D0%B0%D0%BB%D0%BE%D0%B3%D0%B0_%D0%B2%D0%BE%D0%B5%D0%BD%D0%BD%D0%BE%D0%B3%D0%BE_%D1%81%D0%B1%D0%BE%D1%80%D0%B0_%D0%95%D0%A1%D0%92_%D0%B4%D0%BB%D1%8F_%D0%A4%D0%9B%D0%9F_3_%D0%B3%D1%80%D1%83%D0%BF%D0%BF%D1%8B_%D0%B2_2026_%D0%B3%D0%BE%D0%B4%D1%83\"><\/span>\u041a\u0430\u043b\u0435\u043d\u0434\u0430\u0440\u044c \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438 \u0438 \u0443\u043f\u043b\u0430\u0442\u044b \u0435\u0434\u0438\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u0430, \u0432\u043e\u0435\u043d\u043d\u043e\u0433\u043e \u0441\u0431\u043e\u0440\u0430, \u0415\u0421\u0412 \u0434\u043b\u044f \u0424\u041b\u041f 3 \u0433\u0440\u0443\u043f\u043f\u044b \u0432 2026 \u0433\u043e\u0434\u0443<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table>\n<tbody>\n<tr>\n<td>\u042f\u043d\u0432\u0430\u0440\u044c<\/td>\n<td>20 \u041f\u041d<\/td>\n<td>\u0423\u043f\u043b\u0430\u0442\u0430 \u0415\u0421\u0412 \u0437\u0430 4 \u043a\u0432\u0430\u0440\u0442\u0430\u043b 2025 \u0433\u043e\u0434\u0430 (5 280 \u0433\u0440\u043d)<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\">\u0424\u0435\u0432\u0440\u0430\u043b\u044c<\/p>\n<p>&nbsp;<\/td>\n<td>09 \u041f\u041d<\/td>\n<td>\u041e\u0442\u0447\u0435\u0442 \u043f\u043e \u0415\u041d \u0438 \u0412\u0421 \u0437\u0430 4 \u043a\u0432\u0430\u0440\u0442\u0430\u043b 2025 \u0433\u043e\u0434\u0430 + \u0433\u043e\u0434\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442 \u0415\u0421\u0412<\/td>\n<\/tr>\n<tr>\n<td>19 \u0427\u0422<\/td>\n<td>\u0423\u043f\u043b\u0430\u0442\u0430 \u0415\u041d \u0438 \u0412\u0421 \u0437\u0430 4 \u043a\u0432\u0430\u0440\u0442\u0430\u043b 2025 \u0433\u043e\u0434\u0430 (5% \u0438 1% \u0441 \u0434\u043e\u0445\u043e\u0434\u0430)<\/td>\n<\/tr>\n<tr>\n<td>\u0410\u043f\u0440\u0435\u043b\u044c<\/td>\n<td>20 \u041f\u041d<\/td>\n<td>\u0423\u043f\u043b\u0430\u0442\u0430 \u0415\u0421\u0412 \u0437\u0430 1 \u043a\u0432\u0430\u0440\u0442\u0430\u043b 2026 \u0433\u043e\u0434\u0430 (5 707,02 \u0433\u0440\u043d)<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\">\u041c\u0430\u0439<\/p>\n<p>&nbsp;<\/td>\n<td>11 \u041f\u041d<\/td>\n<td>\u041e\u0442\u0447\u0435\u0442 \u043f\u043e \u0415\u041d \u0438 \u0412\u0421 \u0437\u0430 1 \u043a\u0432\u0430\u0440\u0442\u0430\u043b 2026<\/td>\n<\/tr>\n<tr>\n<td>20 \u0427\u0422<\/td>\n<td>\u0423\u043f\u043b\u0430\u0442\u0430 \u0415\u041d \u0456 \u0412\u0421 \u0437\u0430 1 \u043a\u0432\u0430\u0440\u0442\u0430\u043b 2026<\/td>\n<\/tr>\n<tr>\n<td>\u0418\u044e\u043b\u044c<\/td>\n<td>20 \u041f\u041d<\/td>\n<td>\u0423\u043f\u043b\u0430\u0442\u0430 \u0415\u0421\u0412 \u0437\u0430 2 \u043a\u0432\u0430\u0440\u0442\u0430\u043b 2026<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\">\u0410\u0432\u0433\u0443\u0441\u0442<\/p>\n<p>&nbsp;<\/td>\n<td>10 \u041f\u041d<\/td>\n<td>\u041e\u0442\u0447\u0435\u0442 \u043f\u043e \u0415\u041d \u0438 \u0412\u0421 \u0437\u0430 2 \u043a\u0432\u0430\u0440\u0442\u0430\u043b 2026<\/td>\n<\/tr>\n<tr>\n<td>19 \u0421\u0420<\/td>\n<td>\u0423\u043f\u043b\u0430\u0442\u0430 \u0415\u041d \u0438 \u0412\u0421 \u0437\u0430 2 \u043a\u0432\u0430\u0440\u0442\u0430\u043b 2026<\/td>\n<\/tr>\n<tr>\n<td>\u041e\u043a\u0442\u044f\u0431\u0440\u044c<\/td>\n<td>19 \u041f\u041d<\/td>\n<td>\u0423\u043f\u043b\u0430\u0442\u0430 \u0415\u0421\u0412 \u0437\u0430 3 \u043a\u0432\u0430\u0440\u0442\u0430\u043b 2026<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\">\u041d\u043e\u044f\u0431\u0440\u044c<\/p>\n<p>&nbsp;<\/td>\n<td>09 \u041f\u041d<\/td>\n<td>\u041e\u0442\u0447\u0435\u0442 \u043f\u043e \u0415\u041d \u0438 \u0412\u0421 \u0437\u0430 3 \u043a\u0432\u0430\u0440\u0442\u0430\u043b 2026<\/td>\n<\/tr>\n<tr>\n<td>19 \u0427\u0422<\/td>\n<td>\u0423\u043f\u043b\u0430\u0442\u0430 \u0415\u041d \u0438 \u0412\u0421 \u0437\u0430 3 \u043a\u0432\u0430\u0440\u0442\u0430\u043b 2026<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u0415\u0421\u0412 \u0437\u0430 4 \u043a\u0432\u0430\u0440\u0442\u0430\u043b 2026 \u0433\u043e\u0434\u0430 \u0441\u043b\u0435\u0434\u0443\u0435\u0442 \u0443\u043f\u043b\u0430\u0442\u0438\u0442\u044c \u0434\u043e 19 \u044f\u043d\u0432\u0430\u0440\u044f 2027 \u0433\u043e\u0434\u0430. \u041e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u044c \u0437\u0430 2026 \u0433\u043e\u0434 (\u0415\u041d, \u0412\u0421 + \u0415\u0421\u0412) \u2013 \u043f\u043e\u0434\u0430\u0442\u044c \u0434\u043e 9 \u0444\u0435\u0432\u0440\u0430\u043b\u044f 2027 \u0433\u043e\u0434\u0430, \u0443\u043f\u043b\u0430\u0442\u0438\u0442\u044c \u0435\u0434\u0438\u043d\u044b\u0439 \u043d\u0430\u043b\u043e\u0433 \u0438 \u0432\u043e\u0435\u043d\u043d\u044b\u0439 \u0441\u0431\u043e\u0440 \u2013 \u0434\u043e 19 \u0444\u0435\u0432\u0440\u0430\u043b\u044f 2027 \u0433\u043e\u0434\u0430.<\/p>\n<p><a href=\"https:\/\/bip.net.ua\/ru\/articles\/kalendar-fop\/\">\u041f\u043e\u043b\u043d\u044b\u0439 \u043a\u0430\u043b\u0435\u043d\u0434\u0430\u0440\u044c \u0424\u041b\u041f 2026<\/a> \u043f\u043e \u0441\u0440\u043e\u043a\u0430\u043c, \u043e\u0441\u043e\u0431\u0435\u043d\u043d\u043e\u0441\u0442\u044f\u043c \u043d\u0430\u0447\u0438\u0441\u043b\u0435\u043d\u0438\u044f, \u0443\u043f\u043b\u0430\u0442\u044b \u043d\u0430\u043b\u043e\u0433\u043e\u0432 \u0438 \u0415\u0421\u0412 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u044f\u043c\u0438 \u043d\u0430 \u043e\u0431\u0449\u0435\u0439, \u0443\u043f\u0440\u043e\u0449\u0435\u043d\u043d\u043e\u0439 \u0441\u0438\u0441\u0442\u0435\u043c\u0435 \u043c\u043e\u0436\u0435\u0442\u0435 \u043d\u0430\u0439\u0442\u0438 \u043f\u043e \u0430\u043a\u0442\u0438\u0432\u043d\u043e\u0439 \u0441\u0441\u044b\u043b\u043a\u0435.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%D0%9E%D0%B1%D1%8A%D0%B5%D0%B4%D0%B8%D0%BD%D0%B5%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%B7%D0%B0_%D0%BD%D0%B0%D0%B5%D0%BC%D0%BD%D1%8B%D1%85_%D1%80%D0%B0%D0%B1%D0%BE%D1%82%D0%BD%D0%B8%D0%BA%D0%BE%D0%B2\"><\/span>\u041e\u0431\u044a\u0435\u0434\u0438\u043d\u0435\u043d\u043d\u0430\u044f \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u044c \u0437\u0430 \u043d\u0430\u0435\u043c\u043d\u044b\u0445 \u0440\u0430\u0431\u043e\u0442\u043d\u0438\u043a\u043e\u0432<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u0424\u041b\u041f, \u0443 \u043a\u043e\u0442\u043e\u0440\u044b\u0445 \u0435\u0441\u0442\u044c \u043d\u0430\u0435\u043c\u043d\u044b\u0435 \u0440\u0430\u0431\u043e\u0442\u043d\u0438\u043a\u0438, \u0442\u0430\u043a\u0436\u0435 \u0434\u043e\u043b\u0436\u043d\u044b \u043a\u0430\u0436\u0434\u044b\u0439 \u043a\u0432\u0430\u0440\u0442\u0430\u043b \u043f\u043e\u0434\u0430\u0432\u0430\u0442\u044c \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u044c, \u0433\u0434\u0435 \u043e\u0442\u0440\u0430\u0436\u0430\u044e\u0442 \u0441\u0443\u043c\u043c\u044b \u043d\u0430\u0447\u0438\u0441\u043b\u0435\u043d\u043d\u043e\u0433\u043e \u0434\u043e\u0445\u043e\u0434\u0430 \u0444\u0438\u0437\u0438\u0447\u0435\u0441\u043a\u043e\u043c\u0443 \u043b\u0438\u0446\u0443, \u0432\u0437\u0438\u043c\u0430\u0435\u043c\u044b\u0445 \u0441 \u0434\u043e\u0445\u043e\u0434\u0430 \u0441\u0443\u043c\u043c \u041d\u0414\u0424\u041b, \u0432\u043e\u0435\u043d\u043d\u043e\u0433\u043e \u0441\u0431\u043e\u0440\u0430, \u0443\u043f\u043b\u0430\u0447\u0435\u043d\u043d\u043e\u0433\u043e \u0415\u0421\u0412.<\/p>\n<p>\u0420\u0430\u043d\u0435\u0435 \u0424\u041b\u041f \u043f\u043e\u0434\u0430\u0432\u0430\u043b\u0438 \u043a\u0430\u0436\u0434\u044b\u0439 \u043c\u0435\u0441\u044f\u0446 \u044d\u0442\u043e\u0442 \u043e\u0442\u0447\u0435\u0442, \u0441\u0435\u0439\u0447\u0430\u0441 \u0436\u0435 \u0434\u043b\u044f \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u0435\u0439 \u0432\u0435\u0440\u043d\u0443\u043b\u0438 <a href=\"https:\/\/bip.net.ua\/ru\/articles\/podatkovij-rozrahunok-sum-dohodu\/\">\u043a\u0432\u0430\u0440\u0442\u0430\u043b\u044c\u043d\u0443\u044e \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u044c \u043f\u043e \u041d\u0414\u0424\u041b, \u0412\u0421, \u0415\u0421\u0412<\/a>. \u0422\u0430\u043a\u0436\u0435 \u044d\u0442\u0443 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u044e \u0434\u043e\u043b\u0436\u043d\u044b \u0437\u0430\u043f\u043e\u043b\u043d\u044f\u0442\u044c \u0442\u0435, \u043a\u0442\u043e \u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0438\u043b \u0432\u044b\u043f\u043b\u0430\u0442\u044b \u0432 \u043f\u043e\u043b\u044c\u0437\u0443 \u0444\u0438\u0437\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u043b\u0438\u0446, \u0434\u0440\u0443\u0433\u0438\u0445 \u0424\u041b\u041f (\u043d\u0435 \u0442\u043e\u043b\u044c\u043a\u043e \u043d\u0430\u0435\u043c\u043d\u044b\u043c \u0440\u0430\u0431\u043e\u0442\u043d\u0438\u043a\u0430\u043c).<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%D0%9F%D0%BE%D0%BC%D0%BE%D1%89%D1%8C_%D1%81%D0%BF%D0%B5%D1%86%D0%B8%D0%B0%D0%BB%D0%B8%D1%81%D1%82%D0%BE%D0%B2_%D0%91%D0%98%D0%9F\"><\/span>\u041f\u043e\u043c\u043e\u0449\u044c \u0441\u043f\u0435\u0446\u0438\u0430\u043b\u0438\u0441\u0442\u043e\u0432 \u0411\u0418\u041f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u0418\u0442\u0430\u043a, \u043c\u044b \u0440\u0430\u0441\u0441\u043c\u043e\u0442\u0440\u0435\u043b\u0438 \u0441\u0440\u043e\u043a\u0438 \u043f\u043e\u0434\u0430\u0447\u0438 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438 \u0438 \u0443\u043f\u043b\u0430\u0442\u044b \u043d\u0430\u043b\u043e\u0433\u043e\u0432, \u0443\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u043d\u044b\u0435 \u0434\u043b\u044f \u0424\u041b\u041f \u043d\u0430 2 \u0438 3 \u0433\u0440\u0443\u043f\u043f\u0435 \u0415\u041d. \u0415\u0441\u043b\u0438 \u0436\u0435 \u0443 \u0432\u0430\u0441 \u0435\u0449\u0435 \u043e\u0441\u0442\u0430\u043b\u0438\u0441\u044c \u043a\u0430\u043a\u0438\u0435-\u043b\u0438\u0431\u043e \u0432\u043e\u043f\u0440\u043e\u0441\u044b \u043a\u0430\u0441\u0430\u0442\u0435\u043b\u044c\u043d\u043e <a href=\"https:\/\/bip.net.ua\/ru\/services\/buhgalteria-fop\/\">\u0432\u0435\u0434\u0435\u043d\u0438\u044f \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0438\u0438 \u0424\u041b\u041f<\/a>, \u0432\u044b \u043c\u043e\u0436\u0435\u0442\u0435 \u043e\u0431\u0440\u0430\u0442\u0438\u0442\u044c\u0441\u044f \u0437\u0430 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0438\u0435\u0439 \u043a \u043d\u0430\u0448\u0438\u043c \u0441\u043f\u0435\u0446\u0438\u0430\u043b\u0438\u0441\u0442\u0430\u043c.<\/p>\n<p>\u041e\u0441\u0442\u0430\u0432\u043b\u044f\u0439\u0442\u0435 \u043a\u043e\u043d\u0442\u0430\u043a\u0442\u043d\u044b\u0435 \u0434\u0430\u043d\u043d\u044b\u0435 \u0432 \u0444\u043e\u0440\u043c\u0435 \u043e\u0431\u0440\u0430\u0442\u043d\u043e\u0439 \u0441\u0432\u044f\u0437\u0438, \u043a\u043e\u0442\u043e\u0440\u0443\u044e \u0432\u0438\u0434\u0438\u0442\u0435 \u043d\u0438\u0436\u0435, \u0438\u043b\u0438 \u0437\u0432\u043e\u043d\u0438\u0442\u0435 \u043f\u043e \u0443\u043a\u0430\u0437\u0430\u043d\u043d\u043e\u043c\u0443 \u043d\u0430 \u0441\u0430\u0439\u0442\u0435 \u043d\u043e\u043c\u0435\u0440\u0443!<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%D0%9F%D0%BE%D0%BF%D1%83%D0%BB%D1%8F%D1%80%D0%BD%D1%8B%D0%B5_%D0%B2%D0%BE%D0%BF%D1%80%D0%BE%D1%81%D1%8B_%D0%BE_%D0%BD%D0%B0%D1%87%D0%B8%D1%81%D0%BB%D0%B5%D0%BD%D0%B8%D0%B8_%D1%83%D0%BF%D0%BB%D0%B0%D1%82%D0%B5_%D0%95%D0%A1%D0%92_%D0%95%D0%9D_%D0%92%D0%A1_%D0%B4%D0%BB%D1%8F_%D0%A4%D0%9B%D0%9F_%D0%BD%D0%B0_2_%D0%B8_3_%D0%B3%D1%80%D1%83%D0%BF%D0%BF%D0%B5_%D0%B5%D0%B4%D0%B8%D0%BD%D0%BE%D0%B3%D0%BE_%D0%BD%D0%B0%D0%BB%D0%BE%D0%B3%D0%B0\"><\/span>\u041f\u043e\u043f\u0443\u043b\u044f\u0440\u043d\u044b\u0435 \u0432\u043e\u043f\u0440\u043e\u0441\u044b \u043e \u043d\u0430\u0447\u0438\u0441\u043b\u0435\u043d\u0438\u0438, \u0443\u043f\u043b\u0430\u0442\u0435 \u0415\u0421\u0412, \u0415\u041d, \u0412\u0421 \u0434\u043b\u044f \u0424\u041b\u041f \u043d\u0430 2 \u0438 3 \u0433\u0440\u0443\u043f\u043f\u0435 \u0435\u0434\u0438\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u0430<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"%D0%9A%D0%BE%D0%B3%D0%B4%D0%B0_%D0%A4%D0%9B%D0%9F_%D0%BF%D0%BB%D0%B0%D1%82%D0%B8%D1%82_%D0%95%D0%A1%D0%92_%D0%B2_2026_%D0%B3%D0%BE%D0%B4%D1%83\"><\/span>\u041a\u043e\u0433\u0434\u0430 \u0424\u041b\u041f \u043f\u043b\u0430\u0442\u0438\u0442 \u0415\u0421\u0412 \u0432 2026 \u0433\u043e\u0434\u0443?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0424\u041b\u041f \u043d\u0430 \u0443\u043f\u0440\u043e\u0449\u0435\u043d\u043d\u043e\u0439 \u0438 \u043e\u0431\u0449\u0435\u0439 \u0441\u0438\u0441\u0442\u0435\u043c\u0430\u0445 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u043f\u043b\u0430\u0442\u044f\u0442 \u0415\u0421\u0412 \u0437\u0430 \u0441\u0435\u0431\u044f \u0435\u0436\u0435\u043a\u0432\u0430\u0440\u0442\u0430\u043b\u044c\u043d\u043e \u2013 \u0434\u043e 20 \u0447\u0438\u0441\u043b\u0430 \u043c\u0435\u0441\u044f\u0446\u0430, \u0441\u043b\u0435\u0434\u0443\u044e\u0449\u0435\u0433\u043e \u0437\u0430 \u043e\u0442\u0447\u0435\u0442\u043d\u044b\u043c \u043a\u0432\u0430\u0440\u0442\u0430\u043b\u043e\u043c. \u041f\u0440\u0435\u0434\u0435\u043b\u044c\u043d\u044b\u0439 \u0434\u0435\u043d\u044c \u2013 19 \u0447\u0438\u0441\u043b\u043e. \u0421\u0440\u043e\u043a\u0438 \u0443\u043f\u043b\u0430\u0442\u044b \u0415\u0421\u0412 \u0432 2026 \u0433\u043e\u0434\u0443: I \u043a\u0432\u0430\u0440\u0442\u0430\u043b \u2013 20 \u0430\u043f\u0440\u0435\u043b\u044f, II \u2013 20 \u0438\u044e\u043b\u044f, III \u2013 19 \u043e\u043a\u0442\u044f\u0431\u0440\u044f, IV \u2013 19 \u044f\u043d\u0432\u0430\u0440\u044f 2027 \u0433\u043e\u0434\u0430. \u041c\u0438\u043d\u0438\u043c\u0430\u043b\u044c\u043d\u0430\u044f \u043a\u0432\u0430\u0440\u0442\u0430\u043b\u044c\u043d\u0430\u044f \u0441\u0443\u043c\u043c\u0430: 5 707,02 \u0433\u0440\u043d (22% \u043e\u0442 \u041c\u0417\u041f 8 647 \u0433\u0440\u043d \u0445 3 \u043c\u0435\u0441\u044f\u0446\u0430).<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%D0%9A%D0%BE%D0%B3%D0%B4%D0%B0_%D0%BF%D0%BB%D0%B0%D1%82%D0%B8%D1%82%D1%8C_%D0%95%D0%A1%D0%92_%D0%B7%D0%B0_%D0%86%D0%86_%D0%BA%D0%B2%D0%B0%D1%80%D1%82%D0%B0%D0%BB_2026_%D0%B3%D0%BE%D0%B4%D0%B0\"><\/span>\u041a\u043e\u0433\u0434\u0430 \u043f\u043b\u0430\u0442\u0438\u0442\u044c \u0415\u0421\u0412 \u0437\u0430 \u0406\u0406 \u043a\u0432\u0430\u0440\u0442\u0430\u043b 2026 \u0433\u043e\u0434\u0430?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0417\u0430 \u0406\u0406 \u043a\u0432\u0430\u0440\u0442\u0430\u043b 2026 \u0433\u043e\u0434\u0430 \u0415\u0421\u0412 \u0434\u043e\u043b\u0436\u0435\u043d \u0431\u044b\u0442\u044c \u0443\u043f\u043b\u0430\u0447\u0435\u043d \u0434\u043e 20 \u0438\u044e\u043b\u044f 2026 \u0433\u043e\u0434\u0430. \u041c\u043e\u0436\u043d\u043e \u043f\u043b\u0430\u0442\u0438\u0442\u044c \u043f\u043e\u043c\u0435\u0441\u044f\u0447\u043d\u043e, \u043d\u043e \u0434\u043e \u0433\u0440\u0430\u043d\u0438\u0447\u043d\u043e\u0433\u043e \u0441\u0440\u043e\u043a\u0430 \u0434\u043e\u043b\u0436\u043d\u044b \u0431\u044b\u0442\u044c \u0443\u043f\u043b\u0430\u0447\u0435\u043d\u044b \u0432\u0437\u043d\u043e\u0441\u044b \u0437\u0430 \u0432\u0435\u0441\u044c \u043a\u0432\u0430\u0440\u0442\u0430\u043b.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%D0%9A%D0%B0%D0%BA%D0%B0%D1%8F_%D0%BC%D0%B8%D0%BD%D0%B8%D0%BC%D0%B0%D0%BB%D1%8C%D0%BD%D0%B0%D1%8F_%D1%81%D1%83%D0%BC%D0%BC%D0%B0_%D0%95%D0%A1%D0%92_%D0%B4%D0%BB%D1%8F_%D0%A4%D0%9B%D0%9F_%D0%BD%D0%B0_%D1%83%D0%BF%D1%80%D0%BE%D1%89%D0%B5%D0%BD%D0%BD%D0%BE%D0%B9_%D1%81%D0%B8%D1%81%D1%82%D0%B5%D0%BC%D0%B5_%D0%B2_2026_%D0%B3%D0%BE%D0%B4%D1%83\"><\/span>\u041a\u0430\u043a\u0430\u044f \u043c\u0438\u043d\u0438\u043c\u0430\u043b\u044c\u043d\u0430\u044f \u0441\u0443\u043c\u043c\u0430 \u0415\u0421\u0412 \u0434\u043b\u044f \u0424\u041b\u041f \u043d\u0430 \u0443\u043f\u0440\u043e\u0449\u0435\u043d\u043d\u043e\u0439 \u0441\u0438\u0441\u0442\u0435\u043c\u0435 \u0432 2026 \u0433\u043e\u0434\u0443?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u041c\u0438\u043d\u0438\u043c\u0430\u043b\u044c\u043d\u0430\u044f \u0441\u0443\u043c\u043c\u0430 \u0415\u0421\u0412 \u0434\u043b\u044f \u0424\u041b\u041f-\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u043e\u0432 \u0435\u0434\u0438\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u0430 \u0432 2026 \u0433\u043e\u0434\u0443 \u0441\u043e\u0441\u0442\u0430\u0432\u043b\u044f\u0435\u0442 1 902,34 \u0433\u0440\u043d \u0432 \u043c\u0435\u0441\u044f\u0446 \u0438\u043b\u0438 5 707,02 \u0433\u0440\u043d \u0437\u0430 \u043a\u0432\u0430\u0440\u0442\u0430\u043b (22% \u043e\u0442 \u043c\u0438\u043d\u0438\u043c\u0430\u043b\u044c\u043d\u043e\u0439 \u0437\u0430\u0440\u0430\u0431\u043e\u0442\u043d\u043e\u0439 \u043f\u043b\u0430\u0442\u044b 8 647 \u0433\u0440\u043d, \u0443\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u043d\u043e\u0439 \u043d\u0430 \u043c\u0435\u0441\u044f\u0446 \u0443\u043f\u043b\u0430\u0442\u044b), 22 828,08 \u0433\u0440\u043d \u0432 \u0433\u043e\u0434.<\/p>\n<p>\u041c\u0430\u043a\u0441\u0438\u043c\u0430\u043b\u044c\u043d\u0430\u044f \u0431\u0430\u0437\u0430 \u043d\u0430\u0447\u0438\u0441\u043b\u0435\u043d\u0438\u044f: 20 \u0440\u0430\u0437\u043c\u0435\u0440\u043e\u0432 \u041c\u0417\u041f = 172 940 \u0433\u0440\u043d \u0432 \u043c\u0435\u0441\u044f\u0446. \u0415\u0421\u0412 \u043d\u0435 \u043c\u043e\u0436\u0435\u0442 \u0431\u044b\u0442\u044c \u0431\u043e\u043b\u044c\u0448\u0435 38 046,80 \u0433\u0440\u043d \u0432 \u043c\u0435\u0441\u044f\u0446. \u0424\u041b\u041f \u043d\u0430 \u0443\u043f\u0440\u043e\u0449\u0435\u043d\u043d\u043e\u0439 \u0441\u0438\u0441\u0442\u0435\u043c\u0435 \u0441\u0430\u043c\u043e\u0441\u0442\u043e\u044f\u0442\u0435\u043b\u044c\u043d\u043e \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u044f\u044e\u0442 \u0431\u0430\u0437\u0443 \u043d\u0430\u0447\u0438\u0441\u043b\u0435\u043d\u0438\u044f (\u043d\u0435 \u043d\u0438\u0436\u0435 \u043c\u0438\u043d\u0438\u043c\u0443\u043c\u0430).<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%D0%9D%D1%83%D0%B6%D0%BD%D0%BE_%D0%BB%D0%B8_%D0%BF%D0%BB%D0%B0%D1%82%D0%B8%D1%82%D1%8C_%D0%95%D0%A1%D0%92_%D0%B5%D1%81%D0%BB%D0%B8_%D1%8F_%D0%BC%D0%BE%D0%B1%D0%B8%D0%BB%D0%B8%D0%B7%D0%BE%D0%B2%D0%B0%D0%BD\"><\/span>\u041d\u0443\u0436\u043d\u043e \u043b\u0438 \u043f\u043b\u0430\u0442\u0438\u0442\u044c \u0415\u0421\u0412, \u0435\u0441\u043b\u0438 \u044f \u043c\u043e\u0431\u0438\u043b\u0438\u0437\u043e\u0432\u0430\u043d?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u041c\u043e\u0431\u0438\u043b\u0438\u0437\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u044b\u0435 \u0424\u041b\u041f \u043c\u043e\u0433\u0443\u0442 \u043d\u0435 \u043f\u043b\u0430\u0442\u0438\u0442\u044c \u0415\u0421\u0412, \u0412\u0421, \u0415\u041d \u0437\u0430 \u043f\u0435\u0440\u0438\u043e\u0434 \u0441\u043b\u0443\u0436\u0431\u044b. \u041f\u0440\u0438 \u0443\u0441\u043b\u043e\u0432\u0438\u0438, \u0447\u0442\u043e \u0424\u041b\u041f \u0431\u044b\u043b \u043e\u0442\u043a\u0440\u044b\u0442 \u0434\u043e \u043f\u043e\u0434\u043f\u0438\u0441\u0430\u043d\u0438\u044f \u043a\u043e\u043d\u0442\u0440\u0430\u043a\u0442\u0430 \u0438\u043b\u0438 \u043f\u0440\u0438\u0437\u044b\u0432\u0430, \u043f\u043e\u0434\u0430\u0447\u0438 \u0437\u0430\u044f\u0432\u043b\u0435\u043d\u0438\u044f \u0432 \u0413\u041d\u0421.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%D0%A7%D1%82%D0%BE_%D0%B1%D1%83%D0%B4%D0%B5%D1%82_%D0%B5%D1%81%D0%BB%D0%B8_%D0%BD%D0%B5_%D1%83%D0%BF%D0%BB%D0%B0%D1%82%D0%B8%D1%82%D1%8C_%D0%95%D0%A1%D0%92_%D1%81%D0%B2%D0%BE%D0%B5%D0%B2%D1%80%D0%B5%D0%BC%D0%B5%D0%BD%D0%BD%D0%BE_%D0%B2_2026_%D0%B3%D0%BE%D0%B4%D1%83\"><\/span>\u0427\u0442\u043e \u0431\u0443\u0434\u0435\u0442, \u0435\u0441\u043b\u0438 \u043d\u0435 \u0443\u043f\u043b\u0430\u0442\u0438\u0442\u044c \u0415\u0421\u0412 \u0441\u0432\u043e\u0435\u0432\u0440\u0435\u043c\u0435\u043d\u043d\u043e \u0432 2026 \u0433\u043e\u0434\u0443?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0413\u041d\u0421 \u043c\u043e\u0436\u0435\u0442 \u0437\u0430\u0444\u0438\u043a\u0441\u0438\u0440\u043e\u0432\u0430\u0442\u044c \u043d\u0430\u0440\u0443\u0448\u0435\u043d\u0438\u044f \u043f\u0440\u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u043f\u0440\u043e\u0432\u0435\u0440\u043a\u0430\u0445 \u0438 \u043d\u0430\u0447\u0438\u0441\u043b\u0438\u0442\u044c \u0448\u0442\u0440\u0430\u0444\u044b, \u0434\u043e\u043b\u0433\u0438, \u043f\u0435\u043d\u044e.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%D0%9A%D0%B0%D0%BA_%D0%A4%D0%9B%D0%9F_2_3_%D0%B3%D1%80%D1%83%D0%BF%D0%BF%D1%8B_%D1%80%D0%B0%D1%81%D1%81%D1%87%D0%B8%D1%82%D1%8B%D0%B2%D0%B0%D0%B5%D1%82_%D0%95%D0%9D_%D0%B2_2026_%D0%B3%D0%BE%D0%B4%D1%83\"><\/span>\u041a\u0430\u043a \u0424\u041b\u041f 2, 3 \u0433\u0440\u0443\u043f\u043f\u044b \u0440\u0430\u0441\u0441\u0447\u0438\u0442\u044b\u0432\u0430\u0435\u0442 \u0415\u041d \u0432 2026 \u0433\u043e\u0434\u0443?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u041f\u0440\u0438\u043d\u0446\u0438\u043f \u0440\u0430\u0441\u0447\u0435\u0442\u0430 \u043f\u0440\u0438\u043d\u0446\u0438\u043f\u0438\u0430\u043b\u044c\u043d\u043e \u0440\u0430\u0437\u043d\u044b\u0439. \u0424\u041b\u041f \u043d\u0430 2 \u0433\u0440\u0443\u043f\u043f\u0435 \u0443\u043f\u043b\u0430\u0447\u0438\u0432\u0430\u044e\u0442 \u0444\u0438\u043a\u0441\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u0443\u044e \u0441\u0443\u043c\u043c\u0443 \u0435\u0434\u0438\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u0430, \u043a\u043e\u0442\u043e\u0440\u0430\u044f \u0440\u0430\u0441\u0441\u0447\u0438\u0442\u044b\u0432\u0430\u0435\u0442\u0441\u044f \u043a\u0430\u043a 20% \u043e\u0442 \u043f\u043e\u043a\u0430\u0437\u0430\u0442\u0435\u043b\u044f \u043c\u0438\u043d\u0438\u043c\u0430\u043b\u044c\u043d\u043e\u0439 \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u044b, \u0443\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u043d\u043e\u0439 \u043d\u0430 \u0433\u043e\u0434. \u0421 1 \u044f\u043d\u0432\u0430\u0440\u044f \u0432 \u0423\u043a\u0440\u0430\u0438\u043d\u0435 \u041c\u0417\u041f \u0441\u043e\u0441\u0442\u0430\u0432\u043b\u044f\u0435\u0442 8 647 \u0433\u0440\u043d \u2013 \u0441\u043b\u0435\u0434\u043e\u0432\u0430\u0442\u0435\u043b\u044c\u043d\u043e, \u0424\u041b\u041f 2 \u0433\u0440\u0443\u043f\u043f\u044b \u0432 \u0442\u0435\u0447\u0435\u043d\u0438\u0435 \u0432\u0441\u0435\u0433\u043e \u0433\u043e\u0434\u0430 \u0434\u043e\u043b\u0436\u0435\u043d \u043f\u043b\u0430\u0442\u0438\u0442\u044c 1 729,40 \u0433\u0440\u043d \u0432 \u043c\u0435\u0441\u044f\u0446, \u043d\u0435\u0437\u0430\u0432\u0438\u0441\u0438\u043c\u043e \u043e\u0442 \u0441\u0443\u043c\u043c\u044b \u0434\u043e\u0445\u043e\u0434\u0430. \u0424\u041b\u041f 3 \u0433\u0440\u0443\u043f\u043f\u044b \u043f\u043b\u0430\u0442\u0438\u0442 5% \u0415\u041d \u043e\u0442 \u0441\u0443\u043c\u043c\u044b \u0434\u043e\u0445\u043e\u0434\u0430, \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u043d\u043e\u0439 \u0432 \u0442\u0435\u0447\u0435\u043d\u0438\u0435 \u043a\u0432\u0430\u0440\u0442\u0430\u043b\u0430. \u0418\u043b\u0438 3%, \u0435\u0441\u043b\u0438 \u0437\u0430\u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0438\u0440\u043e\u0432\u0430\u043d \u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u043e\u043c \u041d\u0414\u0421.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%D0%9D%D1%83%D0%B6%D0%BD%D0%BE_%D0%BB%D0%B8_%D0%A4%D0%9B%D0%9F_%D0%BF%D0%BB%D0%B0%D1%82%D0%B8%D1%82%D1%8C_%D0%B2%D0%BE%D0%B5%D0%BD%D0%BD%D1%8B%D0%B9_%D1%81%D0%B1%D0%BE%D1%80\"><\/span>\u041d\u0443\u0436\u043d\u043e \u043b\u0438 \u0424\u041b\u041f \u043f\u043b\u0430\u0442\u0438\u0442\u044c \u0432\u043e\u0435\u043d\u043d\u044b\u0439 \u0441\u0431\u043e\u0440?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0414\u0430. \u0421 2025 \u0433\u043e\u0434\u0430 \u0424\u041b\u041f \u043d\u0430 \u0443\u043f\u0440\u043e\u0449\u0435\u043d\u043d\u043e\u0439 \u0441\u0438\u0441\u0442\u0435\u043c\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u043f\u043b\u0430\u0442\u044f\u0442 \u0432\u043e\u0435\u043d\u043d\u044b\u0439 \u0441\u0431\u043e\u0440 \u0432 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u0438 \u0441 \u0442\u0440\u0435\u0431\u043e\u0432\u0430\u043d\u0438\u044f\u043c\u0438 \u041d\u041a\u0423.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%D0%9A%D0%B0%D0%BA%D0%B8%D0%B5_%D1%81%D1%83%D0%BC%D0%BC%D1%8B_%D0%92%D0%A1_%D0%BF%D0%BB%D0%B0%D1%82%D1%8F%D1%82_%D0%A4%D0%9B%D0%9F_%D0%BD%D0%B0_2_%D0%B8_3_%D0%B3%D1%80%D1%83%D0%BF%D0%BF%D0%B5_%D0%B5%D0%B4%D0%B8%D0%BD%D0%BE%D0%B3%D0%BE_%D0%BD%D0%B0%D0%BB%D0%BE%D0%B3%D0%B0\"><\/span>\u041a\u0430\u043a\u0438\u0435 \u0441\u0443\u043c\u043c\u044b \u0412\u0421 \u043f\u043b\u0430\u0442\u044f\u0442 \u0424\u041b\u041f \u043d\u0430 2 \u0438 3 \u0433\u0440\u0443\u043f\u043f\u0435 \u0435\u0434\u0438\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u0430?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0424\u041b\u041f \u043d\u0430 2 \u0433\u0440\u0443\u043f\u043f\u0435 \u043f\u043b\u0430\u0442\u0438\u0442 \u0412\u0421 \u0432 \u0440\u0430\u0437\u043c\u0435\u0440\u0435 10% \u043e\u0442 \u043c\u0438\u043d\u0438\u043c\u0430\u043b\u044c\u043d\u043e\u0439 \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u044b, \u0443\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u043d\u043e\u0439 \u043d\u0430 1 \u044f\u043d\u0432\u0430\u0440\u044f \u0433\u043e\u0434\u0430. \u0412 2026 \u0433\u043e\u0434\u0443 \u0441\u0443\u043c\u043c\u0430 \u0441\u043e\u0441\u0442\u0430\u0432\u043b\u044f\u0435\u0442 864,70 \u0433\u0440\u043d (10% \u043e\u0442 8 647 \u0433\u0440\u043d). \u041d\u0430 3 \u0433\u0440\u0443\u043f\u043f\u0435 \u0432\u043e\u0435\u043d\u043d\u044b\u0439 \u0441\u0431\u043e\u0440 \u0443\u043f\u043b\u0430\u0447\u0438\u0432\u0430\u0435\u0442\u0441\u044f \u0440\u0430\u0437 \u0432 \u043a\u0432\u0430\u0440\u0442\u0430\u043b, \u0432 \u0441\u0443\u043c\u043c\u0435 1% \u043e\u0442 \u0432\u0441\u0435\u0433\u043e \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u043d\u043e\u0433\u043e \u0437\u0430 \u043a\u0432\u0430\u0440\u0442\u0430\u043b \u0434\u043e\u0445\u043e\u0434\u0430.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%D0%9E%D1%82%D0%BB%D0%B8%D1%87%D0%B0%D1%8E%D1%82%D1%81%D1%8F_%D0%BB%D0%B8_%D1%81%D1%80%D0%BE%D0%BA%D0%B8_%D1%83%D0%BF%D0%BB%D0%B0%D1%82%D1%8B_%D0%95%D0%A1%D0%92_%D0%B8_%D0%B5%D0%B4%D0%B8%D0%BD%D0%BE%D0%B3%D0%BE_%D0%BD%D0%B0%D0%BB%D0%BE%D0%B3%D0%B0_%D0%B2%D0%BE%D0%B5%D0%BD%D0%BD%D0%BE%D0%B3%D0%BE_%D1%81%D0%B1%D0%BE%D1%80%D0%B0_%D0%B4%D0%BB%D1%8F_%D0%A4%D0%9B%D0%9F_2_3_%D0%B3%D1%80%D1%83%D0%BF%D0%BF%D1%8B\"><\/span>\u041e\u0442\u043b\u0438\u0447\u0430\u044e\u0442\u0441\u044f \u043b\u0438 \u0441\u0440\u043e\u043a\u0438 \u0443\u043f\u043b\u0430\u0442\u044b \u0415\u0421\u0412 \u0438 \u0435\u0434\u0438\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u0430, \u0432\u043e\u0435\u043d\u043d\u043e\u0433\u043e \u0441\u0431\u043e\u0440\u0430 \u0434\u043b\u044f \u0424\u041b\u041f 2, 3 \u0433\u0440\u0443\u043f\u043f\u044b?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0414\u0430, \u043e\u0442\u043b\u0438\u0447\u0430\u044e\u0442\u0441\u044f. \u0415\u041d \u0438 \u0412\u0421 \u0424\u041b\u041f \u043d\u0430 2 \u0433\u0440\u0443\u043f\u043f\u0435 \u043f\u043b\u0430\u0442\u0438\u0442 \u043a\u0430\u0436\u0434\u044b\u0439 \u043c\u0435\u0441\u044f\u0446 \u0430\u0432\u0430\u043d\u0441\u043e\u043c \u0434\u043e 20 \u0447\u0438\u0441\u043b\u0430, 3 \u0433\u0440\u0443\u043f\u043f\u044b \u2013 \u043a\u0430\u0436\u0434\u044b\u0439 \u043a\u0432\u0430\u0440\u0442\u0430\u043b \u0432 \u0442\u0435\u0447\u0435\u043d\u0438\u0435 10 \u0434\u043d\u0435\u0439 \u043f\u043e\u0441\u043b\u0435 \u043f\u043e\u0434\u0430\u0447\u0438 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438 (50 \u0434\u043d\u0435\u0439 \u043f\u043e\u0441\u043b\u0435 \u0437\u0430\u0432\u0435\u0440\u0448\u0435\u043d\u0438\u044f \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0443\u044e\u0449\u0435\u0433\u043e \u043a\u0432\u0430\u0440\u0442\u0430\u043b\u0430). \u0415\u0421\u0412 \u0443\u043f\u043b\u0430\u0447\u0438\u0432\u0430\u0435\u0442\u0441\u044f \u0432\u0441\u0435\u043c\u0438 \u0424\u041b\u041f \u0432 \u0442\u0435\u0447\u0435\u043d\u0438\u0435 20 \u0434\u043d\u0435\u0439 \u043f\u043e \u043e\u043a\u043e\u043d\u0447\u0430\u043d\u0438\u0438 \u043a\u0432\u0430\u0440\u0442\u0430\u043b\u0430.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%D0%93%D0%B4%D0%B5_%D0%BF%D1%80%D0%BE%D0%B2%D0%B5%D1%80%D0%B8%D1%82%D1%8C_%D1%80%D0%B5%D0%BA%D0%B2%D0%B8%D0%B7%D0%B8%D1%82%D1%8B_%D0%BF%D0%BE_%D1%83%D0%BF%D0%BB%D0%B0%D1%82%D0%B5_%D0%95%D0%A1%D0%92_%D0%95%D0%9D_%D0%92%D0%A1_%D0%B8_%D1%81%D0%BE%D1%81%D1%82%D0%BE%D1%8F%D0%BD%D0%B8%D0%B5_%D1%80%D0%B0%D1%81%D1%87%D0%B5%D1%82%D0%BE%D0%B2_%D1%81_%D0%B1%D1%8E%D0%B4%D0%B6%D0%B5%D1%82%D0%BE%D0%BC\"><\/span>\u0413\u0434\u0435 \u043f\u0440\u043e\u0432\u0435\u0440\u0438\u0442\u044c \u0440\u0435\u043a\u0432\u0438\u0437\u0438\u0442\u044b \u043f\u043e \u0443\u043f\u043b\u0430\u0442\u0435 \u0415\u0421\u0412, \u0415\u041d, \u0412\u0421 \u0438 \u0441\u043e\u0441\u0442\u043e\u044f\u043d\u0438\u0435 \u0440\u0430\u0441\u0447\u0435\u0442\u043e\u0432 \u0441 \u0431\u044e\u0434\u0436\u0435\u0442\u043e\u043c?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0410\u043a\u0442\u0443\u0430\u043b\u044c\u043d\u044b\u0435 \u0440\u0435\u043a\u0432\u0438\u0437\u0438\u0442\u044b \u0438 \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044e \u043e \u043d\u0430\u0447\u0438\u0441\u043b\u0435\u043d\u0438\u0438 \u0438 \u0443\u043f\u043b\u0430\u0442\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u0432 \u043c\u043e\u0436\u043d\u043e \u043f\u0440\u043e\u0441\u043c\u043e\u0442\u0440\u0435\u0442\u044c \u0432 <a href=\"https:\/\/cabinet.tax.gov.ua\/login\">\u042d\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u043e\u043c \u043a\u0430\u0431\u0438\u043d\u0435\u0442\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u0430<\/a> \u043d\u0430 \u0441\u0430\u0439\u0442\u0435 \u0413\u041d\u0421, \u0432 \u0440\u0430\u0437\u0434\u0435\u043b\u0435 \u00ab\u0421\u043e\u0441\u0442\u043e\u044f\u043d\u0438\u0435 \u0440\u0430\u0441\u0447\u0435\u0442\u043e\u0432 \u0441 \u0431\u044e\u0434\u0436\u0435\u0442\u043e\u043c\u00bb.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%D0%9A%D0%B0%D0%BA_%D1%83%D0%B7%D0%BD%D0%B0%D1%82%D1%8C_%D0%BA%D0%B0%D0%BA%D1%83%D1%8E_%D1%81%D1%83%D0%BC%D0%BC%D1%83_%D0%95%D0%9D_%D0%95%D0%A1%D0%92_%D0%B8_%D0%92%D0%A1_%D0%BD%D1%83%D0%B6%D0%BD%D0%BE_%D0%BE%D0%BF%D0%BB%D0%B0%D1%82%D0%B8%D1%82%D1%8C\"><\/span>\u041a\u0430\u043a \u0443\u0437\u043d\u0430\u0442\u044c, \u043a\u0430\u043a\u0443\u044e \u0441\u0443\u043c\u043c\u0443 \u0415\u041d, \u0415\u0421\u0412 \u0438 \u0412\u0421 \u043d\u0443\u0436\u043d\u043e \u043e\u043f\u043b\u0430\u0442\u0438\u0442\u044c?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0420\u0430\u0437\u043c\u0435\u0440 \u043f\u043b\u0430\u0442\u0435\u0436\u0435\u0439 \u0437\u0430\u0432\u0438\u0441\u0438\u0442 \u043e\u0442 \u0433\u0440\u0443\u043f\u043f\u044b \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f, \u0434\u043e\u0445\u043e\u0434\u0430 \u0438 \u0434\u0435\u0439\u0441\u0442\u0432\u0443\u044e\u0449\u0438\u0445 \u0441\u0442\u0430\u0432\u043e\u043a. \u0410\u043a\u0442\u0443\u0430\u043b\u044c\u043d\u0443\u044e \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044e \u043c\u043e\u0436\u043d\u043e \u043f\u0440\u043e\u0432\u0435\u0440\u0438\u0442\u044c \u0432 \u042d\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u043e\u043c \u043a\u0430\u0431\u0438\u043d\u0435\u0442\u0435 \u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u0430 \u043d\u0430\u043b\u043e\u0433\u043e\u0432 \u0438\u043b\u0438 <a href=\"https:\/\/bip.net.ua\/ru\/services\/konsultacia\/\">\u043f\u0440\u043e\u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0438\u0440\u043e\u0432\u0430\u0442\u044c\u0441\u044f \u0441 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u043e\u043c<\/a>.<\/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;4213&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;8&quot;,&quot;legendonly&quot;:&quot;&quot;,&quot;readonly&quot;:&quot;&quot;,&quot;score&quot;:&quot;5&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;5\\\/5 - (8 \u0433\u043e\u043b\u043e\u0441\u043e\u0432)&quot;,&quot;size&quot;:&quot;18&quot;,&quot;title&quot;:&quot;\u0421\u0440\u043e\u043a\u0438 \u043f\u043e\u0434\u0430\u0447\u0438 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438 \u0438 \u0443\u043f\u043b\u0430\u0442\u044b \u0415\u0421\u0412, \u0435\u0434\u0438\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u0430, \u0432\u043e\u0435\u043d\u043d\u043e\u0433\u043e \u0441\u0431\u043e\u0440\u0430 \u0432 2026 \u0433\u043e\u0434\u0443 \u0434\u043b\u044f \u0424\u041b\u041f 2 \u0438 3 \u0433\u0440\u0443\u043f\u043f\u044b (\u043a\u0430\u043b\u0435\u043d\u0434\u0430\u0440\u044c, \u0442\u0430\u0431\u043b\u0438\u0446\u0430)&quot;,&quot;width&quot;:&quot;112.5&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: 112.5px;\">\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            5\/5 - (8 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\u0432\u043e\u0435\u043d\u043d\u044b\u0439 \u0441\u0431\u043e\u0440 \u0424\u041b\u041f 2 \u0433\u0440\u0443\u043f\u043f\u044b \u0443\u043f\u043b\u0430\u0447\u0438\u0432\u0430\u044e\u0442 \u0434\u043e 20 \u0447\u0438\u0441\u043b\u0430 \u043a\u0430\u0436\u0434\u043e\u0433\u043e \u043c\u0435\u0441\u044f\u0446\u0430 (1 729,40 \u0433\u0440\u043d \u0438 864,7 \u0433\u0440\u043d \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0435\u043d\u043d\u043e), 3 \u0433\u0440\u0443\u043f\u043f\u044b \u2013 \u0440\u0430\u0437 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\u0440\u043e\u0446\u0456?\", \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"\u0423 \u0440\u0430\u0437\u0456 \u043d\u0435\u0441\u0432\u043e\u0454\u0447\u0430\u0441\u043d\u043e\u0457 \u0441\u043f\u043b\u0430\u0442\u0438 \u0404\u0421\u0412 \u0414\u041f\u0421 \u043c\u043e\u0436\u0435 \u0437\u0430\u0444\u0456\u043a\u0441\u0443\u0432\u0430\u0442\u0438 \u043f\u043e\u0440\u0443\u0448\u0435\u043d\u043d\u044f \u043f\u0456\u0434 \u0447\u0430\u0441 \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u043e\u043a \u0442\u0430 \u043d\u0430\u0440\u0430\u0445\u0443\u0432\u0430\u0442\u0438 \u0448\u0442\u0440\u0430\u0444\u0438, \u043f\u0435\u043d\u044e \u0456 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u0439 \u0431\u043e\u0440\u0433.\" } }, { \"@type\": \"Question\", \"name\": \"\u042f\u043a \u0424\u041e\u041f 2 \u0442\u0430 3 \u0433\u0440\u0443\u043f\u0438 \u0440\u043e\u0437\u0440\u0430\u0445\u043e\u0432\u0443\u0454 \u0454\u0434\u0438\u043d\u0438\u0439 \u043f\u043e\u0434\u0430\u0442\u043e\u043a \u0443 2026 \u0440\u043e\u0446\u0456?\", \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"\u0424\u041e\u041f 2 \u0433\u0440\u0443\u043f\u0438 \u0441\u043f\u043b\u0430\u0447\u0443\u044e\u0442\u044c \u0444\u0456\u043a\u0441\u043e\u0432\u0430\u043d\u0443 \u0441\u0443\u043c\u0443 \u0454\u0434\u0438\u043d\u043e\u0433\u043e \u043f\u043e\u0434\u0430\u0442\u043a\u0443 \u2013 20% \u0432\u0456\u0434 \u043c\u0456\u043d\u0456\u043c\u0430\u043b\u044c\u043d\u043e\u0457 \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u0438, \u0432\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u043e\u0457 \u043d\u0430 1 \u0441\u0456\u0447\u043d\u044f \u0440\u043e\u043a\u0443. \u0423 2026 \u0440\u043e\u0446\u0456 \u0446\u0435 1 729,40 \u0433\u0440\u043d \u043d\u0430 \u043c\u0456\u0441\u044f\u0446\u044c. \u0424\u041e\u041f 3 \u0433\u0440\u0443\u043f\u0438 \u0441\u043f\u043b\u0430\u0447\u0443\u044e\u0442\u044c 5% \u0432\u0456\u0434 \u043e\u0442\u0440\u0438\u043c\u0430\u043d\u043e\u0433\u043e \u0434\u043e\u0445\u043e\u0434\u0443 \u0430\u0431\u043e 3%, \u044f\u043a\u0449\u043e \u0454 \u043f\u043b\u0430\u0442\u043d\u0438\u043a\u0430\u043c\u0438 \u041f\u0414\u0412.\" } }, { \"@type\": \"Question\", \"name\": \"\u0427\u0438 \u043f\u043e\u0442\u0440\u0456\u0431\u043d\u043e \u0424\u041e\u041f \u0441\u043f\u043b\u0430\u0447\u0443\u0432\u0430\u0442\u0438 \u0432\u0456\u0439\u0441\u044c\u043a\u043e\u0432\u0438\u0439 \u0437\u0431\u0456\u0440?\", \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"\u0422\u0430\u043a. \u0417 2025 \u0440\u043e\u043a\u0443 \u0424\u041e\u041f \u043d\u0430 \u0441\u043f\u0440\u043e\u0449\u0435\u043d\u0456\u0439 \u0441\u0438\u0441\u0442\u0435\u043c\u0456 \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f \u0441\u043f\u043b\u0430\u0447\u0443\u044e\u0442\u044c \u0432\u0456\u0439\u0441\u044c\u043a\u043e\u0432\u0438\u0439 \u0437\u0431\u0456\u0440 \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u043d\u043e \u0434\u043e \u0432\u0438\u043c\u043e\u0433 \u041f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0433\u043e \u043a\u043e\u0434\u0435\u043a\u0441\u0443 \u0423\u043a\u0440\u0430\u0457\u043d\u0438.\" } }, { \"@type\": \"Question\", \"name\": \"\u042f\u043a\u0456 \u0441\u0443\u043c\u0438 \u0432\u0456\u0439\u0441\u044c\u043a\u043e\u0432\u043e\u0433\u043e \u0437\u0431\u043e\u0440\u0443 \u043f\u043b\u0430\u0442\u044f\u0442\u044c \u0424\u041e\u041f \u043d\u0430 2 \u0456 3 \u0433\u0440\u0443\u043f\u0456 \u0454\u0434\u0438\u043d\u043e\u0433\u043e \u043f\u043e\u0434\u0430\u0442\u043a\u0443?\", \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"\u0424\u041e\u041f 2 \u0433\u0440\u0443\u043f\u0438 \u0441\u043f\u043b\u0430\u0447\u0443\u044e\u0442\u044c \u0432\u0456\u0439\u0441\u044c\u043a\u043e\u0432\u0438\u0439 \u0437\u0431\u0456\u0440 \u0443 \u0440\u043e\u0437\u043c\u0456\u0440\u0456 10% \u0432\u0456\u0434 \u043c\u0456\u043d\u0456\u043c\u0430\u043b\u044c\u043d\u043e\u0457 \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u0438, \u0432\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u043e\u0457 \u043d\u0430 1 \u0441\u0456\u0447\u043d\u044f \u0440\u043e\u043a\u0443. \u0423 2026 \u0440\u043e\u0446\u0456 \u0446\u0435 864,70 \u0433\u0440\u043d \u043d\u0430 \u043c\u0456\u0441\u044f\u0446\u044c. \u0424\u041e\u041f 3 \u0433\u0440\u0443\u043f\u0438 \u0441\u043f\u043b\u0430\u0447\u0443\u044e\u0442\u044c \u0432\u0456\u0439\u0441\u044c\u043a\u043e\u0432\u0438\u0439 \u0437\u0431\u0456\u0440 \u0449\u043e\u043a\u0432\u0430\u0440\u0442\u0430\u043b\u044c\u043d\u043e \u0432 \u0440\u043e\u0437\u043c\u0456\u0440\u0456 1% \u0432\u0456\u0434 \u043e\u0442\u0440\u0438\u043c\u0430\u043d\u043e\u0433\u043e \u0437\u0430 \u043a\u0432\u0430\u0440\u0442\u0430\u043b \u0434\u043e\u0445\u043e\u0434\u0443.\" } }, { \"@type\": \"Question\", \"name\": \"\u0427\u0438 \u0432\u0456\u0434\u0440\u0456\u0437\u043d\u044f\u044e\u0442\u044c\u0441\u044f \u0441\u0442\u0440\u043e\u043a\u0438 \u0441\u043f\u043b\u0430\u0442\u0438 \u0404\u0421\u0412, \u0454\u0434\u0438\u043d\u043e\u0433\u043e \u043f\u043e\u0434\u0430\u0442\u043a\u0443 \u0442\u0430 \u0432\u0456\u0439\u0441\u044c\u043a\u043e\u0432\u043e\u0433\u043e \u0437\u0431\u043e\u0440\u0443 \u0434\u043b\u044f \u0424\u041e\u041f 2 \u0456 3 \u0433\u0440\u0443\u043f\u0438?\", \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"\u0422\u0430\u043a. \u0424\u041e\u041f 2 \u0433\u0440\u0443\u043f\u0438 \u0441\u043f\u043b\u0430\u0447\u0443\u044e\u0442\u044c \u0454\u0434\u0438\u043d\u0438\u0439 \u043f\u043e\u0434\u0430\u0442\u043e\u043a \u0442\u0430 \u0432\u0456\u0439\u0441\u044c\u043a\u043e\u0432\u0438\u0439 \u0437\u0431\u0456\u0440 \u0449\u043e\u043c\u0456\u0441\u044f\u0446\u044f \u0430\u0432\u0430\u043d\u0441\u043e\u043c \u0434\u043e 20 \u0447\u0438\u0441\u043b\u0430. \u0424\u041e\u041f 3 \u0433\u0440\u0443\u043f\u0438 \u0441\u043f\u043b\u0430\u0447\u0443\u044e\u0442\u044c \u0457\u0445 \u0449\u043e\u043a\u0432\u0430\u0440\u0442\u0430\u043b\u044c\u043d\u043e \u043f\u0440\u043e\u0442\u044f\u0433\u043e\u043c 10 \u0434\u043d\u0456\u0432 \u043f\u0456\u0441\u043b\u044f \u0433\u0440\u0430\u043d\u0438\u0447\u043d\u043e\u0433\u043e \u0441\u0442\u0440\u043e\u043a\u0443 \u043f\u043e\u0434\u0430\u043d\u043d\u044f \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0456\u0457. \u0404\u0421\u0412 \u0443\u0441\u0456 \u0424\u041e\u041f \u0441\u043f\u043b\u0430\u0447\u0443\u044e\u0442\u044c \u0449\u043e\u043a\u0432\u0430\u0440\u0442\u0430\u043b\u044c\u043d\u043e \u043f\u0440\u043e\u0442\u044f\u0433\u043e\u043c 20 \u0434\u043d\u0456\u0432 \u043f\u0456\u0441\u043b\u044f \u0437\u0430\u0432\u0435\u0440\u0448\u0435\u043d\u043d\u044f \u043a\u0432\u0430\u0440\u0442\u0430\u043b\u0443.\" } }, { \"@type\": \"Question\", \"name\": \"\u0414\u0435 \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u0438\u0442\u0438 \u0440\u0435\u043a\u0432\u0456\u0437\u0438\u0442\u0438 \u0434\u043b\u044f \u0441\u043f\u043b\u0430\u0442\u0438 \u0404\u0421\u0412, \u0404\u041f, \u0412\u0417 \u0442\u0430 \u0441\u0442\u0430\u043d \u0440\u043e\u0437\u0440\u0430\u0445\u0443\u043d\u043a\u0456\u0432 \u0437 \u0431\u044e\u0434\u0436\u0435\u0442\u043e\u043c?\", \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"\u0410\u043a\u0442\u0443\u0430\u043b\u044c\u043d\u0456 \u0440\u0435\u043a\u0432\u0456\u0437\u0438\u0442\u0438 \u0434\u043b\u044f \u0441\u043f\u043b\u0430\u0442\u0438 \u043f\u043e\u0434\u0430\u0442\u043a\u0456\u0432 \u0442\u0430 \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u044e \u043f\u0440\u043e \u0441\u0442\u0430\u043d \u0440\u043e\u0437\u0440\u0430\u0445\u0443\u043d\u043a\u0456\u0432 \u0437 \u0431\u044e\u0434\u0436\u0435\u0442\u043e\u043c \u043c\u043e\u0436\u043d\u0430 \u043f\u0435\u0440\u0435\u0433\u043b\u044f\u043d\u0443\u0442\u0438 \u0432 \u0415\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u043e\u043c\u0443 \u043a\u0430\u0431\u0456\u043d\u0435\u0442\u0456 \u043f\u043b\u0430\u0442\u043d\u0438\u043a\u0430 \u043f\u043e\u0434\u0430\u0442\u043a\u0456\u0432 \u043d\u0430 \u0441\u0430\u0439\u0442\u0456 \u0414\u041f\u0421 \u0443 \u0440\u043e\u0437\u0434\u0456\u043b\u0456 \u00ab\u0421\u0442\u0430\u043d \u0440\u043e\u0437\u0440\u0430\u0445\u0443\u043d\u043a\u0456\u0432 \u0437 \u0431\u044e\u0434\u0436\u0435\u0442\u043e\u043c\u00bb.\" } }, { \"@type\": \"Question\", \"name\": \"\u042f\u043a \u0434\u0456\u0437\u043d\u0430\u0442\u0438\u0441\u044f, \u044f\u043a\u0443 \u0441\u0443\u043c\u0443 \u0404\u041f, \u0404\u0421\u0412 \u0442\u0430 \u0412\u0417 \u043f\u043e\u0442\u0440\u0456\u0431\u043d\u043e \u0441\u043f\u043b\u0430\u0442\u0438\u0442\u0438?\", \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"\u0420\u043e\u0437\u043c\u0456\u0440 \u043f\u043b\u0430\u0442\u0435\u0436\u0456\u0432 \u0437\u0430\u043b\u0435\u0436\u0438\u0442\u044c \u0432\u0456\u0434 \u0433\u0440\u0443\u043f\u0438 \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f, \u043e\u0442\u0440\u0438\u043c\u0430\u043d\u043e\u0433\u043e \u0434\u043e\u0445\u043e\u0434\u0443 \u0442\u0430 \u0447\u0438\u043d\u043d\u0438\u0445 \u0441\u0442\u0430\u0432\u043e\u043a \u043f\u043e\u0434\u0430\u0442\u043a\u0456\u0432. \u0410\u043a\u0442\u0443\u0430\u043b\u044c\u043d\u0443 \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u044e \u043c\u043e\u0436\u043d\u0430 \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u0438\u0442\u0438 \u0432 \u0415\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u043e\u043c\u0443 \u043a\u0430\u0431\u0456\u043d\u0435\u0442\u0456 \u043f\u043b\u0430\u0442\u043d\u0438\u043a\u0430 \u043f\u043e\u0434\u0430\u0442\u043a\u0456\u0432 \u0430\u0431\u043e \u0443\u0442\u043e\u0447\u043d\u0438\u0442\u0438 \u0443 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0430.\" } } ] 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