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╖┤ БФ Ч╨ БЙ в┤ см / Еж╖┤БФЧ╨ вбт╕ЙвБ╖ a╬бп <с╢ б├ : ;4;4бп ;4;4БК ;4;4╖Х ;4;4хдб╗ wб ╖├ : ;4;4╖Х б╡б╧aпI╔ епВ┬╖Йaм Еж╖┤БФwм : б╡б╧aпI╔ (;4;4;4;4S6) ╣г e╠Бабпщм (;4;4S6)> wмбЛ Бж╖Хeмi╖ Еж╖┤q╨A╡ ╢╖с┤см Б║впA╥aм;4;4;4 БФa╬б╖aм;4;4;4 (б╖a╨ БsИВб╖aЬ q╨)e╖ Б║впA╥aм;4;4;4 БФa╬б╖aм;4;4;4 (б╖a╨ Бi╖Вб╖aЬ q╨)┴Й aФq╖┴Й {Иб╖ Еж╖┤БФЧ╨БЙв┤i╖ A┴iЙ e╨aФ. - aФ q╖ - 4A╣ 1 б╣4 ╖┴в├ БsИВ┴Й Бi╖В e╖ wмб╤ епБ╖ўмйпБ╖ е╢в├a╨A╡ б╖ БЙв┤i╖ Е║Боa╨a╡б┤ a╨aб Бi╖Вe╖ wмбЛ вбт╕Йвб╖ aиeЯ бпeИб╖БРA╡ Еж╖┤┼╡aЮIЦ Бо ╢╖бХвЭ A┬БФe╨ бСbЭa╨a╡б┤ e╨aФ. 4A╣ 2 б╣4 Еж╖┤БФЧ╨Б╖ ёдс╢ 1) Бi╖Вб╖ БФЧ╨a╨eУ є┤БвБ╖ ёдс╢eУ ╖╤бе, Еж╖┤wмqФ wЧ Еж╖┤БЙв┤ б╖х╕Б╖ Еж╖┤╔╤╖ХA╡ e╨a╨aб, Еж╖┤БЙв┤ A┴iЙ ╣г Еж╖┤БФqЛ БоsРe╖ БsИВб╖ ┼Йw╕e╨aФ. 2) Еж╖┤╫ЙбЙe┤A╡ БФa╨a╡eУ Бi╖ВБ╖ Б╖eЙi╖ т╕bЛ eдw╡a╨AЦ, ╫ЙбЙБРw╢ ╣г ╫ЙбЙбпбЛ, wдєд wЧ ╫ЙбЙБ╖ бпЧ╨e╖ БsИВб╖ Б║┼Йa╨бЛбЭ e╨aФ. 4A╣ 3 б╣4 Еж╖┤БФЧ╨ вбт╕Йв вбвЭ Еж╖┤БФЧ╨ вбт╕ЙвБ╖ wмAнвбвЭe╖ A┬б┴ A╣бпe╨ вбт╕ЙвБ╖ с╢б├, eбт╕ wЧб╖ eеwЙEЦ wЙБ╢ БsИВб╖ Бi╖ВA╡AЙ iебХ смeб A╣бпa╨eУ aдA╡ Б╖e╨aФ. 4A╣ 4 б╣4 БЙв┤бЛeИ┴Й вбa╬ Еж╖┤БЙв┤I╖ 1) б╖ Еж╖┤БФЧ╨Б╖ БЙв┤бЛeИe╖ б╖ БЙв┤A┴iЙй╖бЭБжс╚ Еж╖┤БИбпй╖ бЛЕ║a╖бЭ 6БИй╢a└ iай╖aМб╗бЭ e╨aФ. eФ, 6БИй╢a└ iай╖бЛЕ║ Еж╖┤БЙв┤I╖б╖ 100%бгeай╖ wЙБ╢ БЙв┤ бЛeИe╖ БsИВ┴Й Бi╖Вб╖ wмб╤ s╤Б╖a╨a╡ б╣ў╕б╟бЭ e╨aФ. 2) вбa╬Еж╖┤БЙв┤I╖e╖ A╣5б╣ (a╬1)┴Й {Иa╖aб Бi╖Вe╖ вбa╬ Еж╖┤БЙв┤I╖i╖ iФўмa╨бЛ с╢Б╨ A┬хмi╖ aФe╨aФ. 4A╣ 5 б╣4 Еж╖┤БФЧ╨aмБ╖ вбa╬БЙв┤I╖ (a╬ 1) <бЛ eИ><Еж╖┤БИбпй╖Бжс╚ 1БИй╢a└ iай╖><Еж╖┤БИбпй╖Бжс╚ 2БИй╢a└ iай╖><Еж╖┤БИбпй╖Бжс╚ 3БИй╢a└ iай╖><Еж╖┤БИбпй╖Бжс╚ 5БИй╢a└ iай╖><s╨ БЙ> <вб a╬ Еж╖┤БЙв┤I╖><80%><+10%><+5 %><+5%><100%> <бз бЙ><-. Еж╖┤БИбпй╖(eЙееБ║В╚ б╡e╧й╖) бЛЕ║ в╖й╢iай╖i╖ 1БИй╢a└бЭ e╨aФ. -. Еж╖┤БЙв┤I╖ : Еж╖┤БЙв┤qЛВ┤бЛЕ║> 4A╣ 6 б╣4 є┤БвqИвХ ╣г б╗бп 1) БsИВe╖ б╖ БЙв┤ є┤БвБоЧ╨i╖ с╢Б╨ БsИВ бЩeУ БsИВБ╖ в╗е╢i╖ e╤w╕ бЩeУ Еж╖┤ aмБвйпA╡ wмБ║бпa┼ Еж╖┤є┤БвiЯ ┼ЙбЯ qИвХi╨ Бо ╢╖aФ. 2) Бi╖Вe╖ х╕w╨Б╖ БsИВ бЩeУ БsИВБ╖ в╗е╢б╖ Еж╖┤╔╤╖Х┴Й ┼ЙeЭa╨a╡ б╗бпe╨ є┤БвiЯ ўмйпб╙ БоЧ╨a╨a╡б┤ e╨aФ. 3) Бi╖Вe╖ Еж╖┤╔╤╖Х БоЧ╨Ч║ бнa╢AЦeУ bИ╖╣ e╠в┴ ╣г ╖╤беЙвA╡ БФa╨a╡ БsИВ┴Й s╤Б╖ a╨a╡ aмх╕ wпе╖i╖ bЧa╨a╡б┤ e╨aФ. 4A╣ 7 б╣4 Еж╖┤БФЧ╨ w╢b╡є┤Бв 1) Бi╖Вe╖ БЙв┤бЛeИБРA╡ Еж╖┤╔╤╖ХБЙB╥смA╡ Б╖e╨ Еж╖┤х╕qФa╢е╢i╖ Б╩│╖a╨a╡б┤ a╨aб, Еж╖┤a╢е╢Б╖ є┤БвЕжw╕ ╣г б╣в╗a╬iЯ A╣Й┬a╨a╡б┤ e╨aФ. 2) Бi╖ВБ╖ Еж╖┤БФЧ╨ w╢b╡є┤БвБ╖ ёдс╢eУ (iеё└1)┴Й {ИaФ. 4A╣ 8 б╣4 Еж╖┤╔╤╖Хбзw╢Б╖ БжqФ БsИВ┴Й Бi╖Вб╖ bИbИ БжqФa╨a╡б┤ i╨ Еж╖┤╔╤╖Хбзw╢e╖ (iеё└2)┴╡ {ИaФ. 4A╣ 9 б╣4 Еж╖┤aИ В└ў╕ Еж╖┤aИbЙ(БФqЛsРБжб╣хИ б═q╨) В└ў╕бп БsИВ┴Й Бi╖Вe╖ s╤Б╖a╨AЦ, БsИВб╖ A┬╖╣т╕a╖бЭ A╣бпe╨ qЛВ┤a╖бЭ Бi╖Вe╖ вбт╕Йвi╖ Еж╖┤a╨a╡б┤ e╨aФ. 4A╣ 10 б╣4 Еж╖┤БФЧ╨ БоБоaЮ 1) Еж╖┤БФЧ╨БоБоaЮeУ Еж╖┤qЛВ┤ ╖┴В┤Б╖ 1.5%(VATiебХ)бЭ a╨AЦ Еж╖┤йпт╕A╡ aШaЬ (a╬2)┴╡ {Иб╖ e╨aФ. <БК Еж><БР w╢> <б╗sЛбзI╖><бЛееБоБоaЮ>< Еж╖┤qЛВ┤ ╖┴В┤Б╖ 1.5%><е╖Eнб╦aз>< Еж╖┤БИбп1БИй╢a└б╖БР 90%iФўмбп qЛб╖т┤е╢Б┬aИб╗sЛ><A═ щР б╦>< Еж╖┤БИбп3БИй╢a└iай╖aМб╗ 70%бгeабп 0.5%bмqИ> <бз бЙ><- Еж╖┤qЛВ┤e╖ VAT iебХ qЛВ┤▒╖ - б╗sЛБФwмБоБоaЮ = Еж╖┤qЛВ┤ * Еж╖┤БЙв┤I╖ * Еж╖┤БФЧ╨БоБоaЮI╖> 2) Еж╖┤БФЧ╨БоБоaЮБ╖ б╗sЛб╣хИ ╣г wдєдe╖ aФq╖ bИб╤A╡ aШaЬ т╕w╢e╨aФ. 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