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A╣1б╣4b╦в┤б╣хИ4БsИВб╖ ў╕бЯA╥aм▒╖i╖ qИe┤a╨a╡, БЙв┤e╖ A┴iЙa╨AЦ, ее БЙв┤e╖ БsИВБ╖ ў╕бЯєде╢(смЙ╢б╗wдєде╢ A╣3a╠aмБж)a╖бЭБжс╚ ╖Х хИA╡ ┼Йe╨ с╨aИiЯ bЧe╨ Б╥ aЛ a╥bЭб╖ iдЧмe╨aФ. A╣2б╣4Еж╖┤ БФЧ╨ вбт╕Йв4iеё└wбAнiЯ q└б╣e╨aФ. A╣3б╣4вбт╕4БsИВб╖ Бi╖ВA╡AЙ A╣2б╣ вбт╕ЙвБ╖ Еж╖┤БФЧ╨i╖ Б╖AЮa╨бЙ Бi╖Вe╖ ╖ХхИi╖ БоbЬq╨A╡ ╢╖с┤ aЛ щ╕a└ ╣г БРw╢i╖ AЛў╕a╨бЙ еКбЯ ╣г Б╖Бв┼ЙБЙiЯ wб┬╤б╙ в┤ў╕a╨a╡ ЕжЧ╕i╖ Б╡wдa╨бЙ wмб╤ б╖в╖i╖ w╗е╗q╨A╡ ее БЙв┤ A┴iЙБ╖ вбт╕б╖ ╢╖aФ. A╣4б╣4БФЧ╨Б╖ ёдс╢4ч6 Eес└бЛє┤ │╗т╕бпщм б╗ў╕є┤Бв(Eес└йз╖Ч б╗ў╕є┤Бв) й╖A┴ ш6 Eес└бЛє┤ ╣г Eес└ б╗е╢бпщм, Eес└ ┼ЙeЭбпщмБ╖ Еж╖┤wмqФ й╖A┴ щ6 │╗s╨ хИЙвбЭ х╕┼╤wЧбЛ й╖A┴ ъ6 s╤╖Х┴╤ a╕qЛ ╣г Ч║бнбЛє┤ B╖ўмa╕qЛ W╖a╕є┤Бв й╖A┴ ы6 wмбЛ aмw╨┴Й ┼ЙeЭAЦeУ БжБФє┤Бв й╖A┴ A╣5б╣4БЙв┤бЛeИ4ч6 БЙв┤ A┴iЙй╖бЭБжс╚ 2000.11.30.aМб╗бЭ e╨aФ. ш6 eФ, БsИВ┴Й Бi╖ВБ╖ s╤Б╖A╡ Б╖сИ wмбЛ бЛeИi╖ eеwЙi╨ Бо ╢╖aФ. A╣6б╣4Еж╖┤aИbЙ4ч6 Еж╖┤ aИbЙe╖ iеё└wбAнA╡ aШeЯaФ. ш6 wмбЛ w═wФ aИbЙБ╖ хИЙв4VAT4б╔б╗A╡ Б╨wФa╨eУ qЛВ┤Б╖ бзI╖e╖ БsИВБ╖ A╥БЙбЛЕ║A╡ Б╖сИ БsИВб╖ iЙў╕e╨aФ. A╣7б╣4БФЧ╨ БоБоaЮ4ч6 Бi╖Вб╖ БаБо Б╙wаa╕┴╡Б╖ wмqФ ╣г s╤Б╖A╡ Б╖сИ Еж╖┤БЙв┤б╖ A┴iЙIЦ wЙБ╢ iеё└wбAнA╡ a╬бпEЦ Еж╖┤qЛВ┤ Ч║ VATiЯ A╣A╢e╨ Еж╖┤╖┴В┤Б╖ 6.5%iЯ Еж╖┤ БФЧ╨ БоБоaЮб╣(VAT iебХ)бЭ a╨бЙ ╖Х qЛВ┤Б╖ AнqЛ БЙeмсмiЯ БsИВA╡AЙ iдЧ╨e╨aФ. ш6 БsИВe╖ Еж╖┤ БФЧ╨ БоБоaЮA╡ Б╨wФa╨eУ qЛВ┤i╖ e╤qЛa╖бЭ б╗sЛa╨AЦ A╖Х б╗a╨wмaИБ╖ Еж╖┤ e╕a╡Ежб╖ iдЧмi╨ wЙБ╢A╡eУ БФЧ╨БоБоaЮБ╖ 50% ёдс╢ БРA╡см БФЙвбЭ б╗sЛi╨ Бо ╢╖aФ. щ6 БоБоaЮ б╗sЛб╣хИ <БК Еж><1a└><2a└><3a└> <бз I╖><10%><20%><70%> <бп бЛ><БЙв┤qЛ(Еж╖┤╖┴В┤Б╖ 10%) sРБжй╖бЭБжс╚ 10й╖ б╖БР><Ч║бХqЛsРБжй╖бЭБжс╚ 10й╖ б╖БР><e╕qЛ┼╡sРй╖бЭБжс╚ 10й╖ б╖БР>> <ъ6 Еж╖┤a╕aИ Еж╖┤БФqЛ Ч║ e╕qЛi╖ БФЙ┬qЛa╖бЭ Ч┬wФi╨ wЙБ╢Б╖ БФЧ╨БоБоaЮeУ 3)w╨┴ЙeУ iФбЯ e╕qЛ┼╡sРй╖бЭБжс╚ 10й╖ б╖БРA╡ й╖бпЙжбЭ б╗sЛe╨aФ. A╣8б╣4БsИВБ╖ БжqФ ╣г Б╖Бв4ч6 Бi╖ВБ╖ Еж╖┤БФЧ╨ є┤БвA╡ й╧a╢e╨ aмБвйп(╖┤Б╕aмв╡ БР б╡б╧aпI╔ 1БИ б╤йп бЩeУ б╡б╧aпI╔ й╖Бж)i╖ Бвwм(▒╖БФaЮ ╣г ┼ЙбЯбз)a╖бЭ A╣╖Йe╨aФ. ш6 Еж╖┤БФЧ╨ вбт╕ЙвБ╖ qФбееКa╕Б╖ qФбе iабн Б╡ў╕ ╖ХБ╖см ╖╗БК щ╕a└iЯ БsИВБ╖ В└▒╖a╨A╡ е╗Ч╨e╨aФ. щ6 бЛе╣ ▒╖a└е╖iЧA╡ БФe╨ БаbИ Б╡ў╕ ╖╔бе┴╡ БЙв┤╖╣aЮ ╣г Ч║бХ Б╨б╗бп wббХВ└▒╖ ╣г е╢wм веБКeУ БsИВБ╖ В└▒╖a╨A╡ е╗Ч╨e╨aФ. ъ6 БаБо Б╙wаa╕┴╡Б╖ Еж╖┤БЙв┤ A┴iЙбп смwбiРе╖, Еж╖┤БФqЛ w╡Бо wЧe╖ БsИВeаб╖ х╕qФe╨aФ. ы6 Еж╖┤БЙв┤ A┴iЙ Б╥ bИ хИiе qФбееКa╕ ╖ХБ╖ ╣г ў╕бЯєде╢Б╖ с╨aИeУ БsИВБ╖ В└▒╖a╨A╡ б╖Ч╨e╨aФ. ь6 БаБое╖ a╢БКбп БаБаaИВ┤Б╖ 70% б╖БРБ╖ e╖Ч╨БФЙ┬i╖ БsИВб╖ i┤хмi╨ Бо ╢╖aФ. A╣9б╣4Бi╖ВБ╖ БжqФ ╣г Б╖Бв4ч6 Eес└йз╖Ч б╗ў╕є┤Бв е╗Ч╨e╖ Бi╖Вб╖ БжqФe╨aФ. ш6 Еж╖┤БФЧ╨ вбт╕ЙвБ╖ Ежi╨ Еж╖┤бп e─bаб╖ щмб├бзw╢ ╣г Ежi╨wЧбЛA╡ бнa╢AЦeУ A╣eдбзw╢e╖ х╕т╕a╖бЭ Бi╖Вб╖ БжqФe╨aФ. щ6 Еж╖┤aмБвйп │╗бЛбзС╬ ╣г Е╢w╡бзбХ Бi╖Вб╖ БжqФe╨aФ. ъ6 БФЙ┬┼ЙeЭ БФA╢є┤БвeУ Бi╖ВБ╖ В└▒╖ ╣г БжqФa╨A╡ е╗Ч╨e╨aФ. ы6 БаБоa╕ a╢БКбп w╢бХeеwЙ ╣г б╖A╡ aШeЯ ┼ЙeЭбзw╢e╖ Бi╖Вб╖ БжqФe╨aФ. ь6 Еж╖┤є┤БвA╡ бнa╢AЦeУ ╖╤беЙв A╣b╕бзw╢ wЧ й╖A┴Б╖ ╖╤бебзw╢ b╡бп Бi╖Вб╖ БжqФe╨aФ. A╣10б╣4s╤Б╖aмw╨4ч6 Еж╖┤qЛВ┤ sРБжwдєд ╣г w├iе A╖б├є┤╖╣e╖ БsИВ┴Й Бi╖ВБ╖ s╤Б╖A╡ Б╖a╨a╡ б╣ў╕e╨aФ. ш6 iеё└бЛЕ║aИВ┤4БаБаaИВ┤4бгeаa╖бЭ БаbИIЦ wм╫╤б╖ iдЧмi╨ wЙБ╢A╡eУ aмх╕ БsИВБ╖ wпе╖i╖ hдeУaФ. щ6 wмaИБ╖ wЙБ╢eУ e╤ є┤╖╣┴Й ╖Хй╖ бЩeУ A╖aмe╨ є┤╖╣a╖бЭ БаbИб╔вЭ A┬БФe╨ s╤б╣a╨aб, Боw╡w╕Б╖ wЙБ╢ e╤ є┤╖╣(Боw╡w╕)┴Й Бв┼Йe╨ a╚ є┤╖╣a╖бЭ БаbИe╨ wЙБ╢A╡ aЛ е╢wмвеБК ╣г w╢бХeеwЙA╡ бнa╢AЦeУ бзw╢й╖A┴eУ х╕т╕a╖бЭ БаБое╖В└▒╖a╖бЭ e╨aФ. ъ6 БФЙ┬┼ЙeЭ б╗ў╕e╖Ч╨e╖ БsИВ┴Й Бi╖ВБ╖ s╤Б╖A╡ Б╖сИ ў╕e╨aФ. ы6 бЛa╚ ее БЙв┤смA╡ wббпa╨б╗ g┤e╖ aмw╨ Ч║ Еж╖┤є┤Бв┴╡ ┼ЙeЭEЦ їИe╖ БsИВ┴Й Бi╖ВБ╖ s╤Б╖A╡ Б╖a╨a╡ iЙў╕e╨aФ. > А_