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A╣8б╤ смвп Бжa╬ 3] (2014.3.14. БИў╕) >< (|┤в╜)> <aм є┤ e╡ бХ><. . . ~><AнВ┤╖ЙA╣б╣ў╕wбAнсм(3)><єде╖wб><>< . . .><aмє┤a╕wЧвЭхдб╤><> <1. ╖ЙA╣AнВ┤БЙeм(4б╣Aнb╦БЭA╣e╨єд4)> < БК Еж><eЛсИєд б╣ w╨>< БЙ eм бЛ Е║><б┼aЧ>< БЙeмwбAн>< ╖ЙA╣БФwм Aн В┤> <б╣ Aн b╦ БЭ A╣ e╨ єд><Ч║бнбЛє┤Б╩a╕AнВ┤╖ЙA╣>< A╣5б╣><Б╩a╕qЛВ┤ 4 3/100><01><><><бЛє┤Б╖ с┤q╖A╣бХБИхмi╖ с╢e╨ AнВ┤╖ЙA╣>< A╣7б╣Б╖2><(┼╤с┤q╖ wЧ б╗sЛqЛВ┤-в┤внс┤q╖ iЙA╣qЛВ┤) 4 ((4,5)/1000, 15/10000) *eмЙ┬AнВ┤Б╖ 10% e╨бХ><02><><><БФ4Ч║бнбЛє┤ wмЧмs╤bЭi╖ с╢e╨ бЛqЛЙ┬e╡ AнВ┤╖ЙA╣>< A╣8б╣Б╖3><Й┬e╡qЛ 4 7/100><1D><><><e╡БК4е╖bЭБИiдбзAнВ┤╖ЙA╣>< A╣10б╣><'12.12.31. б╖х╕: iдЧмВ┤ 4 (10,15,20,25,30)/100 бЩeУ 4eСeИ e╡w═EЛ iдЧмВ┤Б╖ б┴┴ЙВ┤ 4 50(40)/100 '13.1.1.~'13.12.31.: iдЧмВ┤ 4 (8,10,15,20,25,30)/100 бЩeУ 3eСeИ e╡w═EЛ iдЧмВ┤Б╖ б┴┴ЙВ┤ 4 50(40)/100 '14.1.1.~'14.12.31.: iдЧмВ┤ 4 (8,10,15,20,25,30)/100 бЩeУ 2eСeИ e╡w═EЛ iдЧмВ┤Б╖ б┴┴ЙВ┤ 4 50(40)/100 '15.1.1. б╖Б╥: iдЧмВ┤ 4 (10,15,20,25,30)/100 бЩeУ в╗х╕ iдЧмВ┤Б╖ б┴┴ЙВ┤ 4 50(40)/100><04><><><e╡БК4е╖bЭБИiдщмбзБ╩a╕AнВ┤╖ЙA╣>< A╣11б╣><Б╩a╕qЛВ┤ 4 3(5,10)/100><06><><><бЛЙос┬bЧA╡ БФe╨ AнВ┤╖ЙA╣>< A╣12б╣ A╣2w╨><b╦с╨еК wЧ с┬bЧqЛВ┤ 4 7/100 *єде╖AнБ╖ 10% e╨бХ><07><><><бЛЙоb╤епw╤ s╨wеA╡ БФe╨ AнВ┤╖ЙA╣>< A╣12б╣Б╖3><бЛЙоaИб├qЛВ┤ 4 10/100><4T><><><бЛЙоb╤епw╤ Б║впс┬bЧA╡ БФe╨ AнВ┤╖ЙA╣>< A╣12б╣Б╖4><бЛЙоaИб├qЛВ┤ 4 10/100><4U><><><Чмeмўм╖╨wмбпщмБ╩a╕AнВ┤╖ЙA╣>< A╣24б╣><Б╩a╕qЛВ┤ 4 7(3)/100><08><><><e┤х╕щмбзБ╩a╕AнВ┤╖ЙA╣>< A╣25б╣><Б╩a╕qЛВ┤ 4 3(7)/100><09><><><A╡сРб╗щ╕в┤бпщмБ╩a╕AнВ┤╖ЙA╣>< A╣25б╣Б╖2><Б╩a╕qЛВ┤ 4 3(5,10)/100><10><><><┼╤wЙбех╕бпщм Б╩a╕AнВ┤╖ЙA╣>< A╣25б╣Б╖3><Б╩a╕qЛВ┤ 4 3(5,10)/100><21><><><Б╖в┤С╬ С╬й╗┼ЙбЯбпщмБ╩a╕AнВ┤╖ЙA╣>< A╣25б╣Б╖4><Б╩a╕qЛВ┤ 4 3(5,7)/100><22><><><▒╖бпБ╩a╕AнВ┤╖ЙA╣><єдIЯ A╣10406б╤ Бжв├ A╣14б╣><'10.12.31 б╖х╕ : Б╩a╕qЛВ┤ 4 7/100 '11.1.1 ~ 12.31 : Б╩a╕qЛВ┤ 4 4%, 5%><11><><><бЙw╢w└Й┬Б╩a╕AнВ┤╖ЙA╣>< A╣26б╣><'12.1.1.~12.31.:Б╩a╕qЛВ┤ 4 {бЛее╖ЙA╣(3~4%)+Б┬aИ╖ЙA╣(2~3%)} '13.1.1.~12.31.:Б╩a╕qЛВ┤ 4 {бЛее╖ЙA╣(2~4%)+Б┬aИ╖ЙA╣(3%)} '14.1.1. б╖Б╥: Б╩a╕qЛВ┤ 4 {бЛее╖ЙA╣(1~4%)+Б┬aИ╖ЙA╣(3%)} (e╨бХ : wмбпeЛбЭa╕ w╗aИЕж 4 1,000eае╢, 1,500eае╢, 2,000eае╢)><1E><><><eмє┤Боa╢xаС┬w╤бЙwЧb╨aКwЧ й╣є┤a╕iЯ wеb╡б╖Ч╨ Б╥ вев╗бпе╟ Ч║бнбЛє┤A╡ БФe╨ AнВ┤╖ЙA╣>< A╣29б╣Б╖2><вев╗a╕A╡AЙ б╗sЛe╨ е╖хИбз 4 10/100><4S><><><ў╕AЛв╗ eЛбЭa╕ х╕┼╤ AнВ┤╖ЙA╣>< A╣30б╣Б╖2><х╕┼╤е╖е╢Бо 4 30eае╢(Д14.1.1. б╖Б╥ х╕┼╤Ежe╖ 100eае╢)><23><><><бЙw╢w╗БФ AнВ┤╖ЙA╣>< A╣30б╣Б╖4><wмбпeЛбЭa╕ w╗aИЕж 4 300eае╢><15><><><Ч║бнбЛє┤ бЙw╢w╗aИ е╖е╢A╡ БФe╨ aмA╥беё╨aЮ AнВ┤╖ЙA╣><A╣30б╣Б╖4><ў└eС(eа15~29Aн)eЛбЭa╕ Еоw╗е╖е╢Б╖ aмA╥беё╨aЮ(w╗aИЕжБ╖ 100%) ў└eС б╖A╢ eЛбЭa╕ Еоw╗е╖е╢Б╖ aмA╥беё╨aЮ(w╗aИЕжБ╖ 50%)><4Q><><><eЛбЭa╕веб╗w╗е╗бпщмБ╩a╕AнВ┤╖ЙA╣>< A╣94б╣><Б╩a╕qЛВ┤ 4 7(10)/100><12><><><б╗sЛwбAнсм х╕a╕A╣Й┬A╡ БФe╨ AнВ┤╖ЙA╣>< A╣104б╣Б╖5><б╗sЛб╣смA╣Й┬хИБо 4 100е╢(й╖w╢300е╢) *200eае╢(AнБв4A╥БЙєде╖e╖ 300eае╢)e╨бХ><19><><><х╕a╕епбЙA╡ БФe╨ AнВ┤╖ЙA╣(єде╖)><A╣104б╣Б╖8ч6><єде╖Aн х╕a╕епбЙбп 2eае╢><20><><><х╕a╕епбЙA╡ БФe╨ AнВ┤╖ЙA╣(AнБвєде╖ wЧ)><A╣104б╣Б╖8щ6><єде╖4бнbЧAн х╕a╕епбЙ БФбЯхИБо 4 2eае╢ ><1C><><><A╣3a╕ ЙвAЯбзw╢ AнВ┤╖ЙA╣><A╣104б╣Б╖14><(х╕eСБФбз с╢b╚ЙвAЯбзw╢ w╗aИВ┤)43/100 ><25><><><Б╨A╢a╕е╢БИiдaмє┤б╗е╢ AнВ┤╖ЙA╣><A╣104б╣Б╖15><Б╩a╕qЛВ┤ 4 3/100><26><><><БФb╨ xаС┬w╤ aКB╖бзw╢ AнВ┤╖ЙA╣><A╣104б╣Б╖18ч6><єд A╣10б╣ e╡БК4е╖bЭБИiдбзAнВ┤╖ЙA╣ Е║w╢ ><28><><><БФb╨wЧ бЛБжщмбзA╡ БФe╨ AнВ┤╖ЙA╣><A╣104б╣Б╖18ш6><єд A╣11б╣ e╡БК4е╖bЭБИiдщмбзБ╩a╕AнВ┤╖ЙA╣ Е║w╢ ><29><><><бЛє┤Б╖ Е╢╖ХwЙбзБж щмб├Е╢w╡ AнВ┤╖ЙA╣><A╣104б╣Б╖22><щмб├Е╢w╡бзw╢ 4 10(20)/100><1F><><><eмє┤Боa╢xаС┬w╤ бЙwЧb╨aК wЧ Б╕b╨ЧмA╡ БФe╨ e╤w╕Е╥eЭБоwФ wЧ AнВ┤╖ЙA╣>< A╣104б╣Б╖18 ъ6><й╖eд e╡БК4е╖bЭБИiдбз AнВ┤╖ЙA╣ Е║w╢><4R><><><тмA╖A╣С╬ х╕a╕wмсИБЬA╡ БФe╨ AнВ┤╖ЙA╣><A╣104б╣Б╖25><'13.1.1.~12.31.: ╖ЙsЛaИВ┤Б╖ 0.5%(eмЙ┬AнВ┤Б╖ 10% e╨бХ) ><4P><><><qЛ e╤Йвбпw╕A╡см сИБЬAЦeУ qЛб╗qЛA╡ БФe╨ ┴ЙAнb╦БЭ><A╣126б╣Б╖7ю6><eмЙ┬AнВ┤4[(qЛ e╤Йвбпw╕ б╖w╢qЛВ┤ - в╗х╕ ┴ЙAнe╡бХБ╖ qЛ e╤Йвбпw╕ б╖w╢qЛВ┤)/БаЙ┬В┤] бЩeУ eмЙ┬AнВ┤4[(qЛ e╤Йвбпw╕ б╖w╢qЛВ┤45/100)/БаЙ┬В┤]><4V><><><><><><><><> <s╨ БЙ><30><><> < 2. wФбЛ╖ЙA╣AнВ┤ ╣г б╖й╢В┤БЙeм> < >< ><a╢╖ЙA╣AнВ┤><wФбЛ ╖ЙA╣БФwмAнВ┤>< A┬с╕e╨Aн >< aЛcдБ╖ aмA╖бЭ е╖e╨ бг╖ЙA╣В┤>< >< >< б╖й╢В┤ >< >< >< >< 1a└e╡бХ>< >< >< >< >< > <><><><><><><><><><><><><><><><><><><><><><><><><><><><><><><><бнБЙ><><><><><><><><><><><><><><> <><><><><><><><><><><><><><><><><><><><><><><><><><><><><><><><бнБЙ><><><><><><><><><><><><><><> <s╨ БЙ><><><><><><><><><><; ><><><><> <210mm4297mm[Вдwмб╗ 80g/S6 бЩeУ Ч║й╗б╗ 80g/S6]> А^g