{"id":481,"date":"2020-03-20T12:56:47","date_gmt":"2020-03-20T12:56:47","guid":{"rendered":"http:\/\/1954569.monefy.web.hosting-test.net\/\/?p=481"},"modified":"2022-12-19T13:32:46","modified_gmt":"2022-12-19T10:32:46","slug":"yak-praczyuvaty-fopu-v-2020","status":"publish","type":"post","link":"https:\/\/bip.net.ua\/ru\/articles\/yak-praczyuvaty-fopu-v-2020\/","title":{"rendered":"\u041a\u0430\u043a \u0440\u0430\u0431\u043e\u0442\u0430\u0442\u044c \u0424\u041b\u041f \u0432 2020 \u0433\u043e\u0434\u0443: \u0432\u0441\u0435 \u043e\u0444\u0438\u0446\u0438\u0430\u043b\u044c\u043d\u043e \u043f\u0440\u0438\u043d\u044f\u0442\u044b\u0435 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u0438 \u043d\u043e\u0440\u043c\u044b"},"content":{"rendered":"<p>\u0412 \u043f\u043e\u0441\u043b\u0435\u0434\u043d\u0435\u0435 \u0432\u0440\u0435\u043c\u044f \u043c\u043d\u043e\u0433\u043e \u0440\u0430\u0437\u043b\u0438\u0447\u043d\u044b\u0445 \u0438\u043d\u0438\u0446\u0438\u0430\u0442\u0438\u0432 \u0438\u0441\u0445\u043e\u0434\u0438\u0442 \u043e\u0442 \u043f\u0440\u0430\u0432\u0438\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430 \u0438 \u0412\u0420\u0423. \u0418\u043d\u043e\u0433\u0434\u0430 \u0442\u0440\u0443\u0434\u043d\u043e \u043e\u0442\u0441\u043b\u0435\u0434\u0438\u0442\u044c, \u0447\u0442\u043e \u0438\u043c\u0435\u043d\u043d\u043e \u0443\u0436\u0435 \u043f\u0440\u0438\u043d\u044f\u0442\u043e, \u0430 \u0447\u0442\u043e \u0442\u0430\u043a \u0438 \u043e\u0441\u0442\u0430\u043b\u043e\u0441\u044c \u0438\u043d\u0438\u0446\u0438\u0430\u0442\u0438\u0432\u043e\u0439. \u041f\u043e\u044d\u0442\u043e\u043c\u0443 \u0440\u0430\u0441\u0441\u043a\u0430\u0436\u0435\u043c \u043e\u0431 \u043e\u0441\u043d\u043e\u0432\u043d\u044b\u0445 \u043d\u043e\u0432\u043e\u0432\u0432\u0435\u0434\u0435\u043d\u0438\u044f\u0445, \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u0443\u0436\u0435 \u043f\u0440\u0438\u043d\u044f\u0442\u044b \u0437\u0430 \u043f\u043e\u0441\u043b\u0435\u0434\u043d\u0438\u0435 \u043f\u043e\u043b\u0433\u043e\u0434\u0430. \u0410 \u043e\u0431 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f\u0445, \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u0435\u0449\u0435 \u043d\u0435 \u0443\u0442\u0432\u0435\u0440\u0436\u0434\u0435\u043d\u044b \u041f\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u043e\u043c, \u043e\u0434\u043d\u0430\u043a\u043e \u043e \u043a\u043e\u0442\u043e\u0440\u044b\u0445 \u0443\u0436\u0435 \u043c\u043d\u043e\u0433\u043e \u0433\u043e\u0432\u043e\u0440\u044f\u0442, \u0447\u0438\u0442\u0430\u0439\u0442\u0435 \u0432 \u0434\u0440\u0443\u0433\u043e\u043c <a href=\"https:\/\/bip.net.ua\/kogda-uvelichat-limity-dohoda-i-otmenjat-uplatu-esv-dlja-spjaschih-flp\/\" target=\"_blank\" rel=\"noopener\">\u043d\u0430\u0448\u0435\u043c \u043c\u0430\u0442\u0435\u0440\u0438\u0430\u043b\u0435<\/a>.<\/p>\n<p><strong>\u0418\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u0432 \u0440\u0430\u0431\u043e\u0442\u0435 \u0424\u041b\u041f, \u0443\u0436\u0435 \u043e\u0444\u0438\u0446\u0438\u0430\u043b\u044c\u043d\u043e \u043f\u0440\u0438\u043d\u044f\u0442\u044b<\/strong><strong>\u0435 \u043f\u043e<\/strong><strong> \u0441\u043e\u0441\u0442\u043e\u044f\u043d\u0438\u044e \u043d\u0430 19 \u043c\u0430\u0440\u0442\u0430 2020\u0433.:<\/strong><br \/>\n1. \u0412\u0432\u0435\u0434\u0435\u043d\u043e \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u043d\u043e\u0435 \u043f\u0440\u0438\u043c\u0435\u043d\u0435\u043d\u0438\u0435 \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0442\u043e\u0440\u043e\u0432 \u0440\u0430\u0441\u0447\u0435\u0442\u043d\u044b\u0445 \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u0439 (<strong><a href=\"https:\/\/bip.net.ua\/ru\/services\/reyestratsia-rro\/\">\u0420\u0420\u041e<\/a><\/strong>) \u0434\u043b\u044f \u0424\u041b\u041f, \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u043f\u043e\u043b\u0443\u0447\u0430\u044e\u0442 \u0434\u043e\u0445\u043e\u0434 \u043d\u0430\u043b\u0438\u0447\u043d\u044b\u043c\u0438 \u0441\u043e\u0433\u043b\u0430\u0441\u043d\u043e <a href=\"https:\/\/zakon.rada.gov.ua\/laws\/show\/129-20\">\u0417\u0423 \u2116129-IX \u043e\u0442 20.09.2019\u0433.<\/a> \u041d\u0430 \u0441\u0435\u0433\u043e\u0434\u043d\u044f \u0424\u041b\u041f, \u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u0438 \u0435\u0434\u0438\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u0430, \u0438\u043c\u0435\u044e\u0449\u0438\u0435 \u043b\u044c\u0433\u043e\u0442\u0443 \u0432 \u043f\u0440\u0438\u043c\u0435\u043d\u0435\u043d\u0438\u0438 \u0420\u0420\u041e &#8212; \u043f\u0440\u0438 \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u0438\u0438 \u0434\u043e\u0445\u043e\u0434\u0430 \u043d\u0430\u043b\u0438\u0447\u043d\u044b\u043c\u0438\/\u0438\u043b\u0438 \u0432 \u0442\u043e\u043c \u0447\u0438\u0441\u043b\u0435 \u043d\u0430\u043b\u0438\u0447\u043d\u044b\u043c\u0438 \u0434\u043e 1,0 \u043c\u043b\u043d. \u0433\u0440\u043d. \u0432 \u0442\u0435\u0447\u0435\u043d\u0438\u0435 \u043a\u0430\u043b\u0435\u043d\u0434\u0430\u0440\u043d\u043e\u0433\u043e \u0433\u043e\u0434\u0430 \u0438\u043c\u0435\u044e\u0442 \u043f\u0440\u0430\u0432\u043e \u043d\u0435 \u043f\u0440\u0438\u043c\u0435\u043d\u044f\u0442\u044c \u0420\u0420\u041e. \u042d\u0442\u0430 \u043b\u044c\u0433\u043e\u0442\u0430 \u043d\u0435 \u043a\u0430\u0441\u0430\u0435\u0442\u0441\u044f \u0424\u041b\u041f, \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u0437\u0430\u043d\u0438\u043c\u0430\u044e\u0442\u0441\u044f:<\/p>\n<ul>\n<li>\u0440\u0435\u0430\u043b\u0438\u0437\u0430\u0446\u0438\u0435\u0439 \u0442\u0435\u0445\u043d\u0438\u0447\u0435\u0441\u043a\u0438 \u0441\u043b\u043e\u0436\u043d\u044b\u0445 \u0431\u044b\u0442\u043e\u0432\u044b\u0445 \u0442\u043e\u0432\u0430\u0440\u043e\u0432, \u043f\u043e\u0434\u043b\u0435\u0436\u0430\u0449\u0438\u0445 \u0433\u0430\u0440\u0430\u043d\u0442\u0438\u0439\u043d\u043e\u043c\u0443 \u0440\u0435\u043c\u043e\u043d\u0442\u0443;<\/li>\n<li>\u0440\u0435\u0430\u043b\u0438\u0437\u0430\u0446\u0438\u0435\u0439 \u043b\u0435\u043a\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0445 \u0441\u0440\u0435\u0434\u0441\u0442\u0432 \u0438 \u0438\u0437\u0434\u0435\u043b\u0438\u0439 \u043c\u0435\u0434\u0438\u0446\u0438\u043d\u0441\u043a\u043e\u0433\u043e \u043d\u0430\u0437\u043d\u0430\u0447\u0435\u043d\u0438\u044f.<\/li>\n<\/ul>\n<p>\u0421\u043e\u0433\u043b\u0430\u0441\u043d\u043e \u0434\u0430\u043d\u043d\u043e\u0433\u043e \u0417\u0430\u043a\u043e\u043d\u0430 \u043f\u043b\u0430\u043d\u0438\u0440\u043e\u0432\u0430\u043b\u043e\u0441\u044c \u0443\u0431\u0440\u0430\u0442\u044c \u043b\u044c\u0433\u043e\u0442\u0443 \u0434\u043b\u044f \u0432\u0441\u0435\u0445 \u0424\u041b\u041f, \u043f\u043e\u043b\u0443\u0447\u0430\u044e\u0449\u0438\u0445 \u0434\u043e\u0445\u043e\u0434 \u043d\u0430\u043b\u0438\u0447\u043d\u044b\u043c\u0438, \u0441 01 \u044f\u043d\u0432\u0430\u0440\u044f 2021 \u0433\u043e\u0434\u0430. \u041a\u0440\u043e\u043c\u0435 \u0424\u041b\u041f, \u043e\u0441\u0443\u0449\u0435\u0441\u0442\u0432\u043b\u044f\u044e\u0449\u0438\u0445:<\/p>\n<ul>\n<li>\u0440\u0435\u0430\u043b\u0438\u0437\u0430\u0446\u0438\u044e \u0442\u043e\u0432\u0430\u0440\u043e\u0432 (\u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u044f \u0443\u0441\u043b\u0443\u0433) \u0447\u0435\u0440\u0435\u0437 \u0441\u0435\u0442\u044c \u0418\u043d\u0442\u0435\u0440\u043d\u0435\u0442;<\/li>\n<li>\u0440\u0435\u0430\u043b\u0438\u0437\u0430\u0446\u0438\u044e \u0442\u0435\u0445\u043d\u0438\u0447\u0435\u0441\u043a\u0438 \u0441\u043b\u043e\u0436\u043d\u044b\u0445 \u0431\u044b\u0442\u043e\u0432\u044b\u0445 \u0442\u043e\u0432\u0430\u0440\u043e\u0432, \u043f\u043e\u0434\u043b\u0435\u0436\u0430\u0449\u0438\u0445 \u0433\u0430\u0440\u0430\u043d\u0442\u0438\u0439\u043d\u043e\u043c\u0443 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href=\"https:\/\/zakon.rada.gov.ua\/rada\/show\/vb457609-10\">(\u0433\u0440\u0443\u043f\u043f\u0430 47.79 \u041a\u0412\u042d\u0414<\/a>);<\/li>\n<li>\u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u044c \u0440\u0435\u0441\u0442\u043e\u0440\u0430\u043d\u043e\u0432, \u043a\u0430\u0444\u0435, \u0440\u0435\u0441\u0442\u043e\u0440\u0430\u043d\u043e\u0432 \u0431\u044b\u0441\u0442\u0440\u043e\u0433\u043e \u043e\u0431\u0441\u043b\u0443\u0436\u0438\u0432\u0430\u043d\u0438\u044f, \u0435\u0441\u043b\u0438 \u0442\u0430\u043a\u0430\u044f \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u044c \u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u0434\u0440\u0443\u0433\u043e\u0439, \u0447\u0435\u043c \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u043d\u0430\u044f <a href=\"https:\/\/zakon.rada.gov.ua\/laws\/show\/265\/95-%D0%B2%D1%80#n139\">\u043f\u0443\u043d\u043a\u0442\u043e\u043c 11 \u0441\u0442\u0430\u0442\u044c\u0438<\/a> 9 \u0417\u0430\u043a\u043e\u043d\u0430 \u0423\u043a\u0440\u0430\u0438\u043d\u044b &#171;\u041e \u043f\u0440\u0438\u043c\u0435\u043d\u0435\u043d\u0438\u0438 \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0442\u043e\u0440\u043e\u0432 \u0440\u0430\u0441\u0447\u0435\u0442\u043d\u044b\u0445 \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u0439 \u0432 \u0441\u0444\u0435\u0440\u0435 \u0442\u043e\u0440\u0433\u043e\u0432\u043b\u0438, \u043e\u0431\u0449\u0435\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0433\u043e \u043f\u0438\u0442\u0430\u043d\u0438\u044f \u0438 \u0443\u0441\u043b\u0443\u0433&#187;;<\/li>\n<li>\u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u044c \u0442\u0443\u0440\u0438\u0441\u0442\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u0430\u0433\u0435\u043d\u0442\u0441\u0442\u0432, \u0442\u0443\u0440\u0438\u0441\u0442\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u043e\u043f\u0435\u0440\u0430\u0442\u043e\u0440\u043e\u0432;<\/li>\n<li>\u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u044c \u0433\u043e\u0441\u0442\u0438\u043d\u0438\u0446 \u0438 \u043f\u043e\u0434\u043e\u0431\u043d\u044b\u0445 \u0441\u0440\u0435\u0434\u0441\u0442\u0432 \u0432\u0440\u0435\u043c\u0435\u043d\u043d\u043e\u0433\u043e \u0440\u0430\u0437\u043c\u0435\u0449\u0435\u043d\u0438\u044f (<a href=\"https:\/\/zakon.rada.gov.ua\/rada\/show\/vb457609-10\">\u0433\u0440\u0443\u043f\u043f\u0430 55.10 \u041a\u0412\u042d\u0414<\/a>);<\/li>\n<li>\u0440\u0435\u0430\u043b\u0438\u0437\u0430\u0446\u0438\u044e \u0442\u0435\u043a\u0441\u0442\u0438\u043b\u044f (\u043a\u0440\u043e\u043c\u0435 \u0440\u0435\u0430\u043b\u0438\u0437\u0430\u0446\u0438\u0438 \u0437\u0430 \u043d\u0430\u043b\u0438\u0447\u043d\u044b\u0435 \u0441\u0440\u0435\u0434\u0441\u0442\u0432\u0430 \u043d\u0430 \u0440\u044b\u043d\u043a\u0430\u0445), \u0434\u0435\u0442\u0430\u043b\u0435\u0439 \u0438 \u043f\u0440\u0438\u043d\u0430\u0434\u043b\u0435\u0436\u043d\u043e\u0441\u0442\u0435\u0439 \u0434\u043b\u044f \u0430\u0432\u0442\u043e\u0442\u0440\u0430\u043d\u0441\u043f\u043e\u0440\u0442\u043d\u044b\u0445 \u0441\u0440\u0435\u0434\u0441\u0442\u0432 \u0432 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u0438 \u0441 \u043f\u0435\u0440\u0435\u0447\u043d\u0435\u043c, \u0443\u0442\u0432\u0435\u0440\u0436\u0434\u0430\u0435\u043c\u044b\u043c \u041a\u0430\u0431\u0438\u043d\u0435\u0442\u043e\u043c \u041c\u0438\u043d\u0438\u0441\u0442\u0440\u043e\u0432 \u0423\u043a\u0440\u0430\u0438\u043d\u044b.<\/li>\n<\/ul>\n<p>\u0414\u043b\u044f \u043d\u0438\u0445 \u043b\u044c\u0433\u043e\u0442\u0443 \u0432 1 \u043c\u043b\u043d. \u0433\u0440\u043d. \u043f\u043b\u0430\u043d\u0438\u0440\u043e\u0432\u0430\u043b\u0438 \u0443\u0431\u0440\u0430\u0442\u044c \u0441 1 \u043e\u043a\u0442\u044f\u0431\u0440\u044f 2020 \u0433\u043e\u0434\u0430.<\/p>\n<p>\u041e\u0434\u043d\u0430\u043a\u043e, \u0441 \u043f\u0440\u0438\u043d\u044f\u0442\u0438\u0435\u043c <a href=\"https:\/\/zakon.rada.gov.ua\/laws\/show\/533-20#n40\">\u0417\u0423 \u2116533-IX \u043e\u0442 17.03.2019\u0433<\/a>. \u0441\u0440\u043e\u043a\u0438 \u043f\u0435\u0440\u0435\u043d\u0435\u0441\u043b\u0438 \u0434\u043b\u044f \u0424\u041b\u041f, \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u0437\u0430\u043d\u0438\u043c\u0430\u044e\u0442\u0441\u044f \u0432\u044b\u0448\u0435 \u043f\u0435\u0440\u0435\u0447\u0438\u0441\u043b\u0435\u043d\u043d\u043e\u0439 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u044c\u044e, \u0441 1 \u043e\u043a\u0442\u044f\u0431\u0440\u044f 2020 \u0433\u043e\u0434\u0430 \u043d\u0430 <strong>1 \u044f\u043d\u0432\u0430\u0440\u044f 2021 \u0433\u043e\u0434\u0430<\/strong> \u0438 \u0434\u043b\u044f \u0432\u0441\u0435\u0445 \u0434\u0440\u0443\u0433\u0438\u0445 \u0424\u041b\u041f \u0441 1 \u044f\u043d\u0432\u0430\u0440\u044f 2021 \u0433\u043e\u0434\u0430 \u043d\u0430 <strong>01 \u0430\u043f\u0440\u0435\u043b\u044f 2021 \u0433\u043e\u0434\u0430<\/strong>.<\/p>\n<p><strong>\u041f\u043e\u0434\u0447\u0435\u0440\u043a\u0438\u0432\u0430\u0435\u043c<\/strong>, \u0447\u0442\u043e \u0424\u041b\u041f, \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u043f\u043e\u043b\u0443\u0447\u0430\u044e\u0442 \u0438\u0441\u043a\u043b\u044e\u0447\u0438\u0442\u0435\u043b\u044c\u043d\u043e \u0434\u043e\u0445\u043e\u0434 \u0432 \u0431\u0435\u0437\u043d\u0430\u043b\u0438\u0447\u043d\u043e\u0439 \u0444\u043e\u0440\u043c\u0435 (\u043d\u0430 \u0440\u0435\u043a\u0432\u0438\u0437\u0438\u0442\u044b \u0440\u0430\u0441\u0447\u0435\u0442\u043d\u043e\u0433\u043e \u0441\u0447\u0435\u0442\u0430) \u043d\u0435 \u0434\u043e\u043b\u0436\u043d\u044b \u043f\u0440\u0438\u043c\u0435\u043d\u044f\u0442\u044c \u0420\u0420\u041e \u043d\u0435\u0437\u0430\u0432\u0438\u0441\u0438\u043c\u043e \u043e\u0442 \u0432\u0438\u0434\u0430 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438.<\/p>\n<ol start=\"2\">\n<li><strong> \u0415\u0421\u0412.<\/strong> \u0421\u043e\u0433\u043b\u0430\u0441\u043d\u043e <a href=\"https:\/\/zakon.rada.gov.ua\/laws\/show\/465-IX\">\u0417\u0423 \u043e\u0442 16.01.2020 \u0433.. \u2116 465-IX<\/a> \u0432\u0441\u0442\u0443\u043f\u0438\u043b\u0438 \u0432 \u0434\u0435\u0439\u0441\u0442\u0432\u0438\u0435 \u0441 27.02.2020 \u0433\u043e\u0434\u0430 \u043d\u043e\u0432\u043e\u0432\u0432\u0435\u0434\u0435\u043d\u0438\u044f, \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u043f\u0440\u0435\u0434\u0443\u0441\u043c\u0430\u0442\u0440\u0438\u0432\u0430\u044e\u0442 \u043f\u0435\u0440\u0435\u0434\u0430\u0447\u0443 \u0422\u0440\u0435\u0431\u043e\u0432\u0430\u043d\u0438\u0439 \u043e\u0431 \u0443\u043f\u043b\u0430\u0442\u0435 \u0434\u043e\u043b\u0433\u0430 \u043f\u043e \u0415\u0421\u0412 \u0432 \u0431\u0443\u043c\u0430\u0436\u043d\u043e\u043c \u0438\u043b\u0438 \u044d\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u043e\u043c \u0432\u0438\u0434\u0435. \u0415\u0441\u043b\u0438 \u0424\u041b\u041f \u0432 \u0442\u0435\u0447\u0435\u043d\u0438\u0435 10 \u043a\u0430\u043b\u0435\u043d\u0434\u0430\u0440\u043d\u044b\u0445 \u0434\u043d\u0435\u0439 \u0441\u043e \u0434\u043d\u044f \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u0438\u044f \u0442\u0440\u0435\u0431\u043e\u0432\u0430\u043d\u0438\u044f \u043d\u0435 \u043f\u043e\u0433\u0430\u0441\u0438\u0442 \u0434\u043e\u043b\u0433 \u0432 \u0442\u043e\u043c \u0447\u0438\u0441\u043b\u0435 \u0448\u0442\u0440\u0430\u0444\u044b \u0438 \u043f\u0435\u043d\u0438, \u043e\u0440\u0433\u0430\u043d\u044b \u0413\u041d\u0421 \u043d\u0430\u043f\u0440\u0430\u0432\u043b\u044f\u044e\u0442 \u0442\u0440\u0435\u0431\u043e\u0432\u0430\u043d\u0438\u0435 \u0432 \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u0443\u044e \u0438\u0441\u043f\u043e\u043b\u043d\u0438\u0442\u0435\u043b\u044c\u043d\u0443\u044e \u0441\u043b\u0443\u0436\u0431\u0443, \u0430 \u0442\u0430 \u0432 \u0441\u0432\u043e\u044e \u043e\u0447\u0435\u0440\u0435\u0434\u044c \u043d\u0430\u043f\u0440\u0430\u0432\u0438\u0442 \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044e \u0432 \u0431\u0430\u043d\u043a \u0441 \u0446\u0435\u043b\u044c\u044e \u0431\u043b\u043e\u043a\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f \u0441\u0447\u0435\u0442\u043e\u0432.<\/li>\n<\/ol>\n<p>\u041d\u0435 \u043f\u043e\u0434\u043b\u0435\u0436\u0430\u0442 \u043e\u0431\u0436\u0430\u043b\u043e\u0432\u0430\u043d\u0438\u044e \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430 \u043f\u043e \u0443\u043f\u043b\u0430\u0442\u0435 \u0415\u0421\u0412, \u0441\u0430\u043c\u043e\u0441\u0442\u043e\u044f\u0442\u0435\u043b\u044c\u043d\u043e \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u043d\u044b\u0435 \u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u043e\u043c \u0441\u043e\u0433\u043b\u0430\u0441\u043d\u043e <a href=\"https:\/\/zakon.rada.gov.ua\/laws\/show\/440-20\">\u0417\u0423 \u2116 440-IX \u043e\u0442 14.01.2020\u0433.<\/a> \u0422\u043e \u0435\u0441\u0442\u044c, \u0435\u0441\u043b\u0438 \u0424\u041b\u041f \u043e\u0448\u0438\u0431\u043e\u0447\u043d\u043e \u043e\u0442\u043c\u0435\u0442\u0438\u043b \u0432 \u043e\u0442\u0447\u0435\u0442\u0435 \u0415\u0421\u0412 \u043b\u0438\u0448\u043d\u0438\u0435 \u043d\u0430\u0447\u0438\u0441\u043b\u0435\u043d\u0438\u044f \u043f\u043e \u0415\u0421\u0412, \u043e\u043d \u0438\u0445 \u0434\u043e\u043b\u0436\u0435\u043d \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u043d\u043e \u043e\u043f\u043b\u0430\u0442\u0438\u0442\u044c.<br \/>\n\u0421\u043e\u0433\u043b\u0430\u0441\u043d\u043e <a href=\"https:\/\/zakon.rada.gov.ua\/laws\/show\/533-20#n40\">\u0417\u0423 \u2116533-IX \u043e\u0442 17.03.2019\u0433<\/a>. \u043f\u043e\u0437\u0432\u043e\u043b\u0438\u043b\u0438 \u0424\u041b\u041f \u043d\u0435 \u043f\u043b\u0430\u0442\u0438\u0442\u044c \u0415\u0421\u0412 \u0437\u0430 \u043c\u0430\u0440\u0442-\u0430\u043f\u0440\u0435\u043b\u044c 2020\u0433. \u041f\u043e\u0434\u0440\u043e\u0431\u043d\u0435\u0435 \u043e\u0431 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f\u0445, \u043a\u0430\u0441\u0430\u044e\u0449\u0438\u0445\u0441\u044f \u0415\u0421\u0412, \u0447\u0438\u0442\u0430\u0439\u0442\u0435 \u0432 \u0434\u0440\u0443\u0433\u043e\u043c \u043d\u0430\u0448\u0435\u043c \u043c\u0430\u0442\u0435\u0440\u0438\u0430\u043b\u0435 <a href=\"https:\/\/bip.net.ua\/flp-bez-prava-na-oshybku-izmenenija-v-esv-kotorye-vy-mogli-propustit-iz-za-karantina\/\" target=\"_blank\" rel=\"noopener\"><u>\u0437\u0434\u0435\u0441\u044c<\/u><\/a>.<\/p>\n<ol start=\"3\">\n<li><strong>\u0414\u043b\u044f 2-\u0439 \u0433\u0440\u0443\u043f\u043f\u044b \u0443\u0432\u0435\u043b\u0438\u0447\u0435\u043d \u0441 01.01.2021 \u0433\u043e\u0434\u0430 \u0433\u043e\u0434\u043e\u0432\u043e\u0439 \u043b\u0438\u043c\u0438\u0442 \u0434\u043e\u0445\u043e\u0434\u0430 \u0441 1,5 \u043c\u043b\u043d<\/strong>. <strong>\u0433\u0440\u043d. \u0434\u043e 2,5 \u043c\u043b\u043d.<\/strong> <strong>\u0433\u0440\u043d<\/strong>. \u0441\u043e\u0433\u043b\u0430\u0441\u043d\u043e <a href=\"https:\/\/zakon.rada.gov.ua\/laws\/show\/129-20\">\u0417\u0423 \u2116129-IX \u043e\u0442 20.09.2019\u0433.<\/a><\/li>\n<li><strong>\u0414\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u044b \u0434\u043b\u044f \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0439 \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u0438 \u0424\u041b\u041f<\/strong> \u043c\u043e\u0436\u043d\u043e \u043f\u043e\u0434\u0430\u0442\u044c \u043b\u044e\u0431\u043e\u043c\u0443 \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u043c\u0443 \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0442\u043e\u0440\u0443 \u043d\u0435\u0437\u0430\u0432\u0438\u0441\u0438\u043c\u043e \u043e\u0442 \u043c\u0435\u0441\u0442\u0430 \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u0438 (\u043a\u0430\u043a \u0432 \u044d\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u043e\u0439 \u0442\u0430\u043a \u0438 \u0432 \u0431\u0443\u043c\u0430\u0436\u043d\u043e\u0439 \u0444\u043e\u0440\u043c\u0435) \u0441\u043e\u0433\u043b\u0430\u0441\u043d\u043e <a href=\"https:\/\/zakon.rada.gov.ua\/laws\/show\/159-20\">\u0417\u0423 159-IX \u043e\u0442 03.10.2019\u0433<\/a>. \u041f\u043e\u0434\u0440\u043e\u0431\u043d\u0435\u0435 \u043e \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u0438 \u0424\u041b\u041f \u0447\u0438\u0442\u0430\u0439\u0442\u0435 \u0432 <a href=\"https:\/\/bip.net.ua\/registraciya-flp\/\">\u043d\u0430\u0448\u0435\u043c \u043c\u0430\u0442\u0435\u0440\u0438\u0430\u043b\u0435 \u0437\u0434\u0435\u0441\u044c<\/a> \u0432 \u0442\u043e\u043c \u0447\u0438\u0441\u043b\u0435 \u043e \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u0438 \u0424\u041b\u041f <a href=\"https:\/\/bip.net.ua\/uk\/nyuansi-reestracii-fop-online\/\">\u043e\u043d\u043b\u0430\u0439\u043d<\/a>.<\/li>\n<li><strong> \u0411\u044b\u043b\u0438 \u0432\u0432\u0435\u0434\u0435\u043d\u044b \u0441 22.10.2019\u0433. \u043d\u043e\u0432\u044b\u0435 \u0444\u043e\u0440\u043c\u044b \u0437\u0430\u044f\u0432\u043b\u0435\u043d\u0438\u0439 \u0438 \u0437\u0430\u043f\u0440\u043e\u0441\u043e\u0432 \u043f\u043e \u0435\u0434\u0438\u043d\u043e\u043c\u0443 \u043d\u0430\u043b\u043e\u0433\u0443<\/strong> \u0441\u043e\u0433\u043b\u0430\u0441\u043d\u043e \u041f\u0440\u0438\u043a\u0430\u0437\u0430 \u2116308 \u043e\u0442 16.07.2019\u0433. \u043d\u043e\u0432\u044b\u0435 \u0444\u043e\u0440\u043c\u044b \u0437\u0430\u044f\u0432\u043b\u0435\u043d\u0438\u0439 \u043c\u043e\u0436\u043d\u043e \u0441\u043a\u0430\u0447\u0430\u0442\u044c <a href=\"https:\/\/zakon.rada.gov.ua\/laws\/show\/z1054-19?fbclid=IwAR1EXth6eTcoM5iE_V6Xyqh9MCeJnGl8_vEBXUVJL4OaeLi2Hfue0N10P9Q\">\u0437\u0434\u0435\u0441\u044c<\/a>.<\/li>\n<li><strong> \u0412\u0432\u0435\u0434\u0435\u043d\u044b \u043d\u043e\u0432\u044b\u0435 \u0444\u043e\u0440\u043c\u044b \u0437\u0430\u044f\u0432\u043b\u0435\u043d\u0438\u0439 \u043d\u0430 \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u044e \u0424\u041b\u041f<\/strong> \u0441 24.01.2020\u0433. <a href=\"https:\/\/bip.net.ua\/vnimanie-formy-zajavlenij-dlja-gosregistratzii-jurlitz-i-flp-izmenilis\/\">\u041f\u043e\u0434\u0440\u043e\u0431\u043d\u0435\u0435 \u0432 \u043d\u0430\u0448\u0435\u043c \u043c\u0430\u0442\u0435\u0440\u0438\u0430\u043b\u0435<\/a>, \u0433\u0434\u0435 \u043c\u043e\u0436\u043d\u043e \u043d\u0430\u0439\u0442\u0438 \u0441\u0441\u044b\u043b\u043a\u0438 \u0434\u043b\u044f \u0441\u043a\u0430\u0447\u0438\u0432\u0430\u043d\u0438\u044f \u043d\u043e\u0432\u044b\u0445 \u0444\u043e\u0440\u043c.<\/li>\n<li><strong> \u0412\u0432\u043e\u0434\u044f\u0442 \u0441 \u043d\u043e\u044f\u0431\u0440\u044f 2020 \u0433\u043e\u0434\u0430 \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u043d\u043e\u0435 \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u043d\u0438\u0435 \u042d\u0426\u041f-\u0442\u043e\u043a\u0435\u043d\u043e\u0432<\/strong> \u0441\u043e\u0433\u043b. \u0441\u0442. 18 \u0417\u0423 \u00ab\u041e\u0431 \u044d\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u044b\u0445 \u0434\u043e\u0432\u0435\u0440\u0438\u0442\u0435\u043b\u044c\u043d\u044b\u0445 \u0443\u0441\u043b\u0443\u0433\u0430\u0445\u00bb.<\/li>\n<li><strong> \u0421 01.10.2019 \u0433\u043e\u0434\u0430 \u043c\u043e\u043d\u0435\u0442\u044b \u043d\u043e\u043c\u0438\u043d\u0430\u043b\u043e\u043c 1, 2, 5 \u043a\u043e\u043f\u0435\u0435\u043a \u0431\u043e\u043b\u044c\u0448\u0435 \u043d\u0435 \u044f\u0432\u043b\u044f\u044e\u0442\u0441\u044f \u043f\u043b\u0430\u0442\u0435\u0436\u043d\u044b\u043c \u0441\u043f\u043e\u0441\u043e\u0431\u043e\u043c<\/strong>. \u041f\u043e\u044d\u0442\u043e\u043c\u0443 \u0424\u041b\u041f, \u0438\u043c\u0435\u044e\u0449\u0438\u0435 \u043d\u0430\u0435\u043c\u043d\u044b\u0445 \u0440\u0430\u0431\u043e\u0442\u043d\u0438\u043a\u043e\u0432 \u0438 \u0432\u044b\u043f\u043b\u0430\u0447\u0438\u0432\u0430\u044e\u0449\u0438\u0435 \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u0443 \u043d\u0430\u043b\u0438\u0447\u043d\u044b\u043c\u0438, \u0431\u043e\u043b\u044c\u0448\u0435 \u043d\u0435 \u043c\u043e\u0433\u0443\u0442 \u0432\u044b\u043f\u043b\u0430\u0447\u0438\u0432\u0430\u0442\u044c \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u0443 \u0441 \u043a\u043e\u043f\u0435\u0439\u043a\u0430\u043c\u0438 \u0434\u0430\u043d\u043d\u043e\u0433\u043e \u043d\u043e\u043c\u0438\u043d\u0430\u043b\u0430, \u043e\u0434\u043d\u0430\u043a\u043e \u043e\u043a\u0440\u0443\u0433\u043b\u044f\u0442\u044c \u0441\u0443\u043c\u043c\u0443 \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u044b \u043a \u0432\u044b\u043f\u043b\u0430\u0442\u0435 \u043d\u0435\u043b\u044c\u0437\u044f.<\/li>\n<li><strong> \u0421 01.01.2020 \u0433\u043e\u0434\u0430 \u0434\u0435\u0439\u0441\u0442\u0432\u0443\u0435\u0442 \u043d\u043e\u0432\u0430\u044f \u0444\u043e\u0440\u043c\u0430<\/strong> <a href=\"https:\/\/zp.tax.gov.ua\/media-ark\/news-ark\/402971.html\">\u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u0438 &#171;\u041e\u0431 \u0438\u043c\u0443\u0449\u0435\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u043c \u0441\u043e\u0441\u0442\u043e\u044f\u043d\u0438\u0438 \u0438 \u0434\u043e\u0445\u043e\u0434\u0430\u0445&#187;<\/a>.<\/li>\n<li><strong> \u0421 28.04.2020 \u0433\u043e\u0434\u0430 \u0443\u0432\u0435\u043b\u0438\u0447\u0435\u043d\u044b \u043f\u043e\u0440\u043e\u0433 \u0434\u043b\u044f \u0444\u0438\u043d\u043c\u043e\u043d\u0438\u0442\u043e\u0440\u0438\u043d\u0433\u0430<\/strong> \u0434\u043e 400 \u0442\u044b\u0441. \u0433\u0440\u043d. \u041f\u043e\u0434\u0440\u043e\u0431\u043d\u0435\u0435 <a href=\"http:\/\/www.visnuk.com.ua\/uk\/news\/100016128-pereviryatimut-menshe-ale-karatimut-zhorstkishe-ministr-finansiv-oksana-markarova-pro-onovleniy-finmonitoring%D0%9D%D0%BE%D0%B2%D1%8B%D0%B5\">\u043f\u043e \u0441\u0441\u044b\u043b\u043a\u0435<\/a>.<\/li>\n<li><strong> \u0412\u0432\u0435\u0434\u0435\u043d\u044b \u043d\u043e\u0432\u044b\u0435 \u0448\u0442\u0440\u0430\u0444\u043d\u044b\u0435 \u0441\u0430\u043d\u043a\u0446\u0438\u0438 \u0437\u0430 \u043d\u0430\u0440\u0443\u0448\u0435\u043d\u0438\u0435 \u0442\u0440\u0443\u0434\u043e\u0432\u043e\u0433\u043e \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430<\/strong> \u0441 02.02.2020\u0433. <a href=\"https:\/\/buhgalter.com.ua\/news\/kadrova-sprava\/diyut-novi-rozmiri-trudovih-shtrafiv\/\">\u0423\u0434\u043e\u0431\u043d\u0435\u0435 \u0432 \u0442\u0430\u0431\u043b\u0438\u0446\u0435<\/a> \u043e\u0437\u043d\u0430\u043a\u043e\u043c\u0438\u0442\u044c\u0441\u044f \u0441 \u0434\u0430\u043d\u043d\u044b\u043c \u0448\u0442\u0440\u0430\u0444\u0430\u043c\u0438.<\/li>\n<\/ol>\n<p>\u0412\u043e\u0442 \u0438 \u0432\u0441\u0435 \u043e\u0441\u043d\u043e\u0432\u043d\u044b\u0435 \u043d\u043e\u0432\u043e\u0432\u0432\u0435\u0434\u0435\u043d\u0438\u044f \u0434\u043b\u044f \u0424\u041b\u041f, \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u0443\u0436\u0435 \u043f\u0440\u0438\u043d\u044f\u0442\u044b \u043e\u0444\u0438\u0446\u0438\u0430\u043b\u044c\u043d\u043e. \u041c\u043d\u043e\u0433\u043e \u0440\u0430\u0437\u043d\u044b\u0445 \u0438\u043d\u0438\u0446\u0438\u0430\u0442\u0438\u0432 \u0435\u0449\u0435 \u043d\u0430\u0445\u043e\u0434\u044f\u0442\u0441\u044f \u043d\u0430 \u0440\u0430\u0441\u0441\u043c\u043e\u0442\u0440\u0435\u043d\u0438\u0438 \u0412\u0420\u0423, \u043e\u0434\u043d\u0430\u043a\u043e \u043d\u0435 \u0432\u0441\u0435 \u043e\u043d\u0438 \u0434\u043e\u0445\u043e\u0434\u044f\u0442 \u0434\u043e \u0444\u0438\u043d\u0438\u0448\u0430, \u0442\u0435\u043c \u0441\u0430\u043c\u044b\u043c \u0442\u043e\u043b\u044c\u043a\u043e \u0437\u0430\u043f\u0443\u0442\u044b\u0432\u0430\u044e\u0442 \u0424\u041b\u041f. \u041f\u043e\u044d\u0442\u043e\u043c\u0443 \u0432\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u044c\u043d\u043e \u0441\u043b\u0435\u0434\u0438\u0442\u0435 \u0437\u0430 \u043d\u043e\u0432\u043e\u0441\u0442\u044f\u043c\u0438 \u0438 \u043f\u0440\u043e\u0432\u0435\u0440\u044f\u0439\u0442\u0435, \u043f\u0440\u0438\u043d\u044f\u0442 \u043e\u0444\u0438\u0446\u0438\u0430\u043b\u044c\u043d\u043e \u0443\u0436\u0435 \u0442\u043e\u0442 \u0438\u043b\u0438 \u0438\u043d\u043e\u0439 \u0437\u0430\u043a\u043e\u043d\u043e\u043f\u0440\u043e\u0435\u043a\u0442 \u0438 \u043f\u043e\u0434\u043f\u0438\u0441\u0430\u043d \u043b\u0438 \u043e\u043d \u041f\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u043e\u043c \u0423\u043a\u0440\u0430\u0438\u043d\u044b.<\/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;481&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;0&quot;,&quot;legendonly&quot;:&quot;&quot;,&quot;readonly&quot;:&quot;&quot;,&quot;score&quot;:&quot;0&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;0\\\/5 - (0 \u0433\u043e\u043b\u043e\u0441\u043e\u0432)&quot;,&quot;size&quot;:&quot;18&quot;,&quot;title&quot;:&quot;\u041a\u0430\u043a \u0440\u0430\u0431\u043e\u0442\u0430\u0442\u044c \u0424\u041b\u041f \u0432 2020 \u0433\u043e\u0434\u0443: \u0432\u0441\u0435 \u043e\u0444\u0438\u0446\u0438\u0430\u043b\u044c\u043d\u043e \u043f\u0440\u0438\u043d\u044f\u0442\u044b\u0435 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u0438 \u043d\u043e\u0440\u043c\u044b&quot;,&quot;width&quot;:&quot;0&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: 0px;\">\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            <span class=\"kksr-muted\">\u0420\u0435\u0439\u0442\u0438\u043d\u0433<\/span>\n    <\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u0412 \u043f\u043e\u0441\u043b\u0435\u0434\u043d\u0435\u0435 \u0432\u0440\u0435\u043c\u044f \u043c\u043d\u043e\u0433\u043e \u0440\u0430\u0437\u043b\u0438\u0447\u043d\u044b\u0445 \u0438\u043d\u0438\u0446\u0438\u0430\u0442\u0438\u0432 \u0438\u0441\u0445\u043e\u0434\u0438\u0442 \u043e\u0442 \u043f\u0440\u0430\u0432\u0438\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430 \u0438 \u0412\u0420\u0423. \u0418\u043d\u043e\u0433\u0434\u0430 \u0442\u0440\u0443\u0434\u043d\u043e \u043e\u0442\u0441\u043b\u0435\u0434\u0438\u0442\u044c, \u0447\u0442\u043e \u0438\u043c\u0435\u043d\u043d\u043e \u0443\u0436\u0435 \u043f\u0440\u0438\u043d\u044f\u0442\u043e, \u0430 \u0447\u0442\u043e \u0442\u0430\u043a \u0438 \u043e\u0441\u0442\u0430\u043b\u043e\u0441\u044c \u0438\u043d\u0438\u0446\u0438\u0430\u0442\u0438\u0432\u043e\u0439. \u041f\u043e\u044d\u0442\u043e\u043c\u0443 \u0440\u0430\u0441\u0441\u043a\u0430\u0436\u0435\u043c \u043e\u0431 \u043e\u0441\u043d\u043e\u0432\u043d\u044b\u0445 \u043d\u043e\u0432\u043e\u0432\u0432\u0435\u0434\u0435\u043d\u0438\u044f\u0445, \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u0443\u0436\u0435 \u043f\u0440\u0438\u043d\u044f\u0442\u044b \u0437\u0430 \u043f\u043e\u0441\u043b\u0435\u0434\u043d\u0438\u0435 \u043f\u043e\u043b\u0433\u043e\u0434\u0430. \u0410 \u043e\u0431 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f\u0445, \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u0435\u0449\u0435 \u043d\u0435 \u0443\u0442\u0432\u0435\u0440\u0436\u0434\u0435\u043d\u044b \u041f\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u043e\u043c, \u043e\u0434\u043d\u0430\u043a\u043e \u043e \u043a\u043e\u0442\u043e\u0440\u044b\u0445 \u0443\u0436\u0435 \u043c\u043d\u043e\u0433\u043e \u0433\u043e\u0432\u043e\u0440\u044f\u0442, \u0447\u0438\u0442\u0430\u0439\u0442\u0435 \u0432 \u0434\u0440\u0443\u0433\u043e\u043c \u043d\u0430\u0448\u0435\u043c \u043c\u0430\u0442\u0435\u0440\u0438\u0430\u043b\u0435. \u0418\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f 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