{"id":3797,"date":"2021-02-11T23:04:24","date_gmt":"2021-02-11T23:04:24","guid":{"rendered":"https:\/\/inc.ge\/?p=3797"},"modified":"2025-05-11T15:31:33","modified_gmt":"2025-05-11T15:31:33","slug":"small-business-entrepreneur-in-georgia","status":"publish","type":"post","link":"https:\/\/taxconsulting.ge\/ka\/2021\/02\/11\/\u10db\u10ea\u10d8\u10e0\u10d4-\u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8-\u10db\u10d4\u10ec\u10d0\u10e0\u10db\u10d4-\u10e1\u10d0\/","title":{"rendered":"\u10db\u10ea\u10d8\u10e0\u10d4 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10db\u10d4\u10ec\u10d0\u10e0\u10db\u10d4"},"content":{"rendered":"<section class=\"wpb-content-wrapper\"><div class=\"vc_row wpb_row vc_row-fluid krth-dhav-dotted\"><div class=\"wpb_column vc_column_container text-left vc_col-sm-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<h3>1. \u10e8\u10d4\u10e1\u10d0\u10d5\u10d0\u10da\u10d8<\/h3>\n<p><span style=\"font-size: 16px;\">\u10e3\u10ea\u10ee\u10dd\u10e3\u10e0\u10d8 \u10d8\u10dc\u10d5\u10d4\u10e1\u10e2\u10d8\u10ea\u10d8\u10d4\u10d1\u10d8\u10e1 \u10db\u10dd\u10d6\u10d8\u10d3\u10d5\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10d8\u10e1 \u10d2\u10d0\u10e1\u10d0\u10eb\u10da\u10d8\u10d4\u10e0\u10d4\u10d1\u10da\u10d0\u10d3 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d9\u10dd\u10d3\u10d4\u10e5\u10e1\u10d8\u10e1 XII \u10d7\u10d0\u10d5\u10d8 \u10db\u10ea\u10d8\u10e0\u10d4 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10db\u10d4\u10ec\u10d0\u10e0\u10db\u10d4\u10d4\u10d1\u10e1 \u10e1\u10d7\u10d0\u10d5\u10d0\u10d6\u10dd\u10d1\u10e1 \u10d3\u10d0\u10d1\u10d4\u10d2\u10d5\u10e0\u10d8\u10e1 \u10e1\u10de\u10d4\u10ea\u10d8\u10d0\u10da\u10e3\u10e0 \u10e0\u10d4\u10df\u10d8\u10db\u10e1, \u10e0\u10d0\u10ea \u10db\u10dc\u10d8\u10e8\u10d5\u10dc\u10d4\u10da\u10dd\u10d5\u10d0\u10dc \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10e8\u10d4\u10e6\u10d0\u10d5\u10d0\u10d7\u10d4\u10d1\u10e1 \u10d0\u10ec\u10d4\u10e1\u10d4\u10d1\u10e1. \u10d6\u10dd\u10d2\u10d0\u10d3\u10d0\u10d3, \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10da\u10d0\u10d9\u10dd\u10dc\u10e3\u10e0\u10d8 \u10d9\u10d0\u10dc\u10dd\u10dc\u10db\u10d3\u10d4\u10d1\u10da\u10dd\u10d1\u10d8\u10e1 \u10db\u10d8\u10ee\u10d4\u10d3\u10d5\u10d8\u10d7, \u10e4\u10d8\u10d6\u10d8\u10d9\u10e3\u10e0\u10d8 \u10de\u10d8\u10e0\u10d8\u10e1 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10d0\u10da\u10d8 \u10d8\u10d1\u10d4\u10d2\u10e0\u10d4\u10d1\u10d0 20% (\u10d2\u10d0\u10e0\u10d9\u10d5\u10d4\u10e3\u10da\u10d8 \u10d2\u10d0\u10db\u10dd\u10dc\u10d0\u10d9\u10da\u10d8\u10e1\u10d4\u10d1\u10d8\u10e1) \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1 \u10d2\u10d0\u10dc\u10d0\u10d9\u10d5\u10d4\u10d7\u10d8\u10d7. \u10d7\u10e3\u10db\u10ea\u10d0, \u10db\u10ea\u10d8\u10e0\u10d4 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10db\u10dd\u10ec\u10db\u10dd\u10d1\u10d8\u10e1 \u10e8\u10d4\u10db\u10d7\u10ee\u10d5\u10d4\u10d5\u10d0\u10e8\u10d8, \u10de\u10d8\u10e0\u10d0\u10d3\u10d8 \u10e1\u10d0\u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10dd \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1 \u10d2\u10d0\u10dc\u10d0\u10d9\u10d5\u10d4\u10d7\u10d8 \u10db\u10ea\u10d8\u10e0\u10d3\u10d4\u10d1\u10d0 1-3%-\u10db\u10d3\u10d4.<\/span>.<\/p>\n\n\t\t<\/div>\n\t<\/div>\n\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<h3>2. 1% \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d2\u10d0\u10dc\u10d0\u10d9\u10d5\u10d4\u10d7\u10d8\u10e1 \u10db\u10ea\u10d8\u10e0\u10d4 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10db\u10d4\u10ec\u10d0\u10e0\u10db\u10d8\u10e1 \u10e1\u10e2\u10d0\u10e2\u10e3\u10e1\u10d8\u10e1 \u10db\u10d8\u10dc\u10d8\u10ed\u10d4\u10d1\u10d8\u10e1 \u10de\u10d8\u10e0\u10dd\u10d1\u10d4\u10d1\u10d8.<\/h3>\n<p><span style=\"font-size: 16px;\">\u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10e1\u10d0\u10d0\u10d2\u10d4\u10dc\u10e2\u10dd \u10d0\u10dc\u10d8\u10ed\u10d4\u10d1\u10e1 1% \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d2\u10d0\u10dc\u10d0\u10d9\u10d5\u10d4\u10d7\u10e1 \u10db\u10ea\u10d8\u10e0\u10d4 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10db\u10d4\u10ec\u10d0\u10e0\u10db\u10d8\u10e1 \u10e1\u10e2\u10d0\u10e2\u10e3\u10e1\u10e1, \u10d9\u10d4\u10e0\u10eb\u10dd\u10d3, \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10d4\u10d1\u10d8\u10e1 \u10e1\u10d0\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10e1. \u10d7\u10e3 \u10d8\u10d2\u10d8 \u10d3\u10d0\u10d0\u10db\u10e2\u10d9\u10d8\u10ea\u10d4\u10d1\u10e1 \u10d2\u10d0\u10dc\u10d0\u10ea\u10ee\u10d0\u10d3\u10e1, \u10d2\u10d0\u10e1\u10ea\u10d4\u10db\u10e1 \u10db\u10ea\u10d8\u10e0\u10d4 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10e1\u10d4\u10e0\u10d7\u10d8\u10e4\u10d8\u10d9\u10d0\u10e2\u10e1 \u10d2\u10d0\u10dc\u10d0\u10ea\u10ee\u10d0\u10d3\u10d8\u10e1 \u10db\u10d8\u10e6\u10d4\u10d1\u10d8\u10d3\u10d0\u10dc \u10d2\u10dd\u10dc\u10d8\u10d5\u10e0\u10e3\u10da \u10d5\u10d0\u10d3\u10d0\u10e8\u10d8.<\/span><br \/>\n<span style=\"font-size: 16px;\">\u10db\u10ea\u10d8\u10e0\u10d4 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10e1\u10e2\u10d0\u10e2\u10e3\u10e1\u10d8 \u10de\u10d8\u10e0\u10e1 \u10d4\u10dc\u10d8\u10ed\u10d4\u10d1\u10d0 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10dd\u10e0\u10d2\u10d0\u10dc\u10dd\u10e8\u10d8 \u10db\u10ea\u10d8\u10e0\u10d4 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10e1\u10e2\u10d0\u10e2\u10e3\u10e1\u10d6\u10d4 \u10d2\u10d0\u10dc\u10d0\u10ea\u10ee\u10d0\u10d3\u10d8\u10e1 \u10e8\u10d4\u10e2\u10d0\u10dc\u10d8\u10e1 \u10d7\u10d5\u10d8\u10e1 \u10db\u10dd\u10db\u10d3\u10d4\u10d5\u10dc\u10dd \u10d7\u10d5\u10d8\u10e1 \u10de\u10d8\u10e0\u10d5\u10d4\u10da\u10d8 \u10d3\u10e6\u10d8\u10d3\u10d0\u10dc \u10d3\u10d0 \u10de\u10d8\u10e0\u10d8 \u10e1\u10e2\u10d0\u10e2\u10e3\u10e1\u10d8\u10e1 \u10db\u10e5\u10dd\u10dc\u10d4\u10d3 \u10d8\u10d7\u10d5\u10da\u10d4\u10d1\u10d0 \u10d0\u10db \u10d3\u10e6\u10d8\u10d3\u10d0\u10dc.<\/span><\/p>\n<p><span style=\"font-size: 16px;\"><blockquote class=\"blockquote-two  krth-blockquote-6a14c90960316\">\u10db\u10ea\u10d8\u10e0\u10d4 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10e1\u10d4\u10e0\u10d7\u10d8\u10e4\u10d8\u10d9\u10d0\u10e2\u10d8 \u10d2\u10d0\u10d8\u10ea\u10d4\u10db\u10d0 \u10e3\u10d5\u10d0\u10d3\u10dd\u10d3 \u10d3\u10d0 \u10eb\u10d0\u10da\u10d0\u10e8\u10d8\u10d0, \u10d7\u10e3 \u10db\u10ea\u10d8\u10e0\u10d4 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10e1\u10e2\u10d0\u10e2\u10e3\u10e1\u10d8 \u10d0\u10e0 \u10d2\u10d0\u10e3\u10e5\u10db\u10d3\u10d0.<\/blockquote><\/span><\/p>\n<p><span style=\"text-decoration: underline; font-size: 16px; color: #0000ff;\"><strong>\u10db\u10ea\u10d8\u10e0\u10d4 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10db\u10d4\u10ec\u10d0\u10e0\u10db\u10d8\u10e1 \u10e1\u10e2\u10d0\u10e2\u10e3\u10e1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1 \u10e4\u10d8\u10d6\u10d8\u10d9\u10e3\u10e0\u10d8 \u10de\u10d8\u10e0\u10d8 \u10e3\u10dc\u10d3\u10d0 \u10d0\u10d9\u10db\u10d0\u10e7\u10dd\u10e4\u10d8\u10da\u10d4\u10d1\u10d3\u10d4\u10e1 \u10e8\u10d4\u10db\u10d3\u10d4\u10d2 \u10de\u10d8\u10e0\u10dd\u10d1\u10d4\u10d1\u10e1:<\/strong><\/span><\/p>\n\n\t\t<\/div>\n\t<\/div>\n<ul class=\"krth-list-icon  krth-list-6a14c90960362\"><li><i class=\"fa fa-check-square\"><\/i><h5>\u10e0\u10d4\u10d2\u10d8\u10e1\u10e2\u10e0\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d8\u10d0 \u10e0\u10dd\u10d2\u10dd\u10e0\u10ea \u10d8\u10dc\u10d3\u10d8\u10d5\u10d8\u10d3\u10e3\u10d0\u10da\u10e3\u10e0\u10d8 \u10db\u10d4\u10ec\u10d0\u10e0\u10db\u10d4 (\u10d2\u10d0\u10e0\u10d3\u10d0 \u10db\u10ea\u10d8\u10e0\u10d4 \u10d2\u10d0\u10db\u10dd\u10dc\u10d0\u10d9\u10da\u10d8\u10e1\u10d4\u10d1\u10d8\u10e1\u10d0)<\/h5><\/li><li><i class=\"fa fa-check-square\"><\/i><h5>\u10d0\u10e0 \u10d0\u10ee\u10dd\u10e0\u10ea\u10d8\u10d4\u10da\u10d4\u10d1\u10e1 \u10db\u10d8\u10d4\u10e0 \u10d2\u10d0\u10dc\u10e1\u10d0\u10d6\u10e6\u10d5\u10e0\u10e3\u10da \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d0\u10e1 <a href=\"https:\/\/matsne.gov.ge\/ka\/document\/view\/1164635?publication=0\">\u10e0\u10d4\u10d6\u10dd\u10da\u10e3\u10ea\u10d8\u10d0 N415<\/a>  \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10db\u10d7\u10d0\u10d5\u10e0\u10dd\u10d1\u10d8\u10e1, \u10e0\u10dd\u10db\u10da\u10d8\u10e1 \u10d3\u10e0\u10dd\u10e1\u10d0\u10ea \u10d0\u10d9\u10e0\u10eb\u10d0\u10da\u10e3\u10da\u10d8\u10d0 \u10db\u10ea\u10d8\u10e0\u10d4 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10e1\u10e2\u10d0\u10e2\u10e3\u10e1\u10d8\u10e1 \u10db\u10d8\u10dc\u10d8\u10ed\u10d4\u10d1\u10d0<\/h5><\/li><li><i class=\"fa fa-check-square\"><\/i><h5>\u10d9\u10d0\u10da\u10d4\u10dc\u10d3\u10d0\u10e0\u10e3\u10da\u10d8 \u10ec\u10da\u10d8\u10e1 \u10d2\u10d0\u10dc\u10db\u10d0\u10d5\u10da\u10dd\u10d1\u10d0\u10e8\u10d8 \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d8\u10d3\u10d0\u10dc \u10db\u10d8\u10e6\u10d4\u10d1\u10e3\u10da\u10d8 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10d0\u10da\u10d8 \u10d0\u10e0 \u10d0\u10e6\u10d4\u10db\u10d0\u10e2\u10d4\u10d1\u10d0 500 000 \u10da\u10d0\u10e0\u10e1<\/h5><\/li><\/ul>\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p><span style=\"text-decoration: underline; font-size: 16px; color: #ff0000;\"><strong>\u10d0\u10d9\u10e0\u10eb\u10d0\u10da\u10e3\u10da\u10d8 \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d8\u10e1 \u10e9\u10d0\u10db\u10dd\u10dc\u10d0\u10d7\u10d5\u10d0\u10da\u10d8, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10d0\u10e0 \u10d2\u10d0\u10db\u10dd\u10d8\u10e7\u10d4\u10dc\u10d4\u10d1\u10d0 \u10db\u10ea\u10d8\u10e0\u10d4 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10e1\u10e2\u10d0\u10e2\u10e3\u10e1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1:<\/strong><\/span><\/p>\n\n\t\t<\/div>\n\t<\/div>\n<ul class=\"krth-list-icon  krth-list-6a14c90960494\"><li><i class=\"fa fa-times\"><\/i><h5>\u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d0, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10db\u10dd\u10d8\u10d7\u10ee\u10dd\u10d5\u10e1 \u10da\u10d8\u10ea\u10d4\u10dc\u10d6\u10d8\u10e0\u10d4\u10d1\u10d0\u10e1 \u10d0\u10dc \u10e1\u10ee\u10d5\u10d0 \u10dc\u10d4\u10d1\u10d0\u10e0\u10d7\u10d5\u10d0\u10e1, \u10d2\u10d0\u10e0\u10d3\u10d0 \u10dc\u10d4\u10d1\u10d0\u10e0\u10d7\u10d5\u10d8\u10e1\u10d0 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10d3\u10d4\u10d3\u10d0\u10e5\u10d0\u10da\u10d0\u10e5\u10e8\u10d8 \u10d0\u10d5\u10e2\u10dd\u10db\u10dd\u10d1\u10d8\u10da\u10d8\u10d7-\u10e2\u10d0\u10e5\u10e1\u10d8\u10d7 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d5\u10da\u10d8\u10e1\u10d0 (M1 \u10d9\u10d0\u10e2\u10d4\u10d2\u10dd\u10e0\u10d8\u10d0)<\/h5><\/li><li><i class=\"fa fa-times\"><\/i><h5>\u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d0, \u10e0\u10dd\u10db\u10da\u10d8\u10e1 \u10d2\u10d0\u10dc\u10ee\u10dd\u10e0\u10ea\u10d8\u10d4\u10da\u10d4\u10d1\u10d0\u10ea \u10db\u10dc\u10d8\u10e8\u10d5\u10dc\u10d4\u10da\u10dd\u10d5\u10d0\u10dc \u10d8\u10dc\u10d5\u10d4\u10e1\u10e2\u10d8\u10ea\u10d8\u10d0\u10e1 \u10db\u10dd\u10d8\u10d7\u10ee\u10dd\u10d5\u10e1<\/h5><\/li><li><i class=\"fa fa-times\"><\/i><h5>\u10e1\u10d0\u10d5\u10d0\u10da\u10e3\u10e2\u10dd \u10dd\u10de\u10d4\u10e0\u10d0\u10ea\u10d8\u10d4\u10d1\u10d8<\/h5><\/li><li><i class=\"fa fa-times\"><\/i><h5>\u1ca1\u10d0\u10db\u10d4\u10d3\u10d8\u10ea\u10d8\u10dc\u10dd \u10e1\u10d4\u10e0\u10d5\u10d8\u10e1\u10d4\u10d1\u10d8<\/h5><\/li><li><i class=\"fa fa-times\"><\/i><h5>\u10d0\u10e0\u10e5\u10d8\u10e2\u10d4\u10e5\u10e2\u10e3\u10e0\u10e3\u10da\u10d8 \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d0<\/h5><\/li><li><i class=\"fa fa-times\"><\/i><h5>\u10e1\u10d0\u10d0\u10d3\u10d5\u10dd\u10d9\u10d0\u10e2\u10dd \u10d0\u10dc \u10e1\u10d0\u10dc\u10dd\u10e2\u10d0\u10e0\u10dd \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d0<\/h5><\/li><li><i class=\"fa fa-times\"><\/i><h5>\u10d0\u10e3\u10d3\u10d8\u10e2\u10d8\u10e1, \u10e1\u10d0\u10d9\u10dd\u10dc\u10e1\u10e3\u10da\u10e2\u10d0\u10ea\u10d8\u10dd (\u10db\u10d0\u10d7 \u10e8\u10dd\u10e0\u10d8\u10e1, \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d9\u10dd\u10dc\u10e1\u10e3\u10da\u10e2\u10d0\u10dc\u10e2\u10d4\u10d1\u10d8\u10e1) \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d0<\/h5><\/li><li><i class=\"fa fa-times\"><\/i><h5>\u10e1\u10d0\u10d7\u10d0\u10db\u10d0\u10e8\u10dd \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8<\/h5><\/li><li><i class=\"fa fa-times\"><\/i><h5>\u10d3\u10d0\u10d9\u10dd\u10db\u10de\u10da\u10d4\u10e5\u10e2\u10d4\u10d1\u10d0<\/h5><\/li><li><i class=\"fa fa-times\"><\/i><h5>\u10d0\u10e5\u10ea\u10d8\u10d6\u10e3\u10e0\u10d8 \u10e1\u10d0\u10e5\u10dd\u10dc\u10da\u10d8\u10e1 \u10ec\u10d0\u10e0\u10db\u10dd\u10d4\u10d1\u10d0<\/h5><\/li><\/ul>\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p><span style=\"font-size: 16px;\">\u10d2\u10d0\u10e0\u10d3\u10d0 \u10d0\u10db\u10d8\u10e1\u10d0, \u10d6\u10d4\u10db\u10dd\u10d0\u10e6\u10dc\u10d8\u10e8\u10dc\u10e3\u10da \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d0\u10e1\u10d7\u10d0\u10dc \u10d4\u10e0\u10d7\u10d0\u10d3, \u10d9\u10d0\u10dc\u10dd\u10dc\u10db\u10d3\u10d4\u10d1\u10da\u10dd\u10d1\u10d0 \u10d0\u10d3\u10d2\u10d4\u10dc\u10e1 \u10d8\u10db \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d8\u10e1 \u10e9\u10d0\u10db\u10dd\u10dc\u10d0\u10d7\u10d5\u10d0\u10da\u10e1\u10d0\u10ea, \u10e0\u10dd\u10db\u10da\u10d8\u10e1 \u10e8\u10d4\u10db\u10d7\u10ee\u10d5\u10d4\u10d5\u10d0\u10e8\u10d8\u10ea \u10db\u10ea\u10d8\u10e0\u10d4 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10d8\u10dc\u10d3\u10db\u10d4\u10ec\u10d0\u10e0\u10db\u10d8\u10e1 \u10db\u10d8\u10d4\u10e0 \u10db\u10d8\u10e6\u10d4\u10d1\u10e3\u10da\u10d8 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10d0\u10da\u10d8 1% \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d2\u10d0\u10dc\u10d0\u10d9\u10d5\u10d4\u10d7\u10d8\u10e1 \u10dc\u10d0\u10ea\u10d5\u10da\u10d0\u10d3 \u10d8\u10d1\u10d4\u10d2\u10e0\u10d4\u10d1\u10d0 20%. \u10e8\u10d4\u10e1\u10d0\u10d1\u10d0\u10db\u10d8\u10e1\u10d0\u10d3, \u10db\u10ea\u10d8\u10e0\u10d4 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10e1\u10e2\u10d0\u10e2\u10e3\u10e1\u10d8\u10e1 \u10db\u10e5\u10dd\u10dc\u10d4 \u10e4\u10d8\u10d6\u10d8\u10d9\u10e3\u10e0 \u10de\u10d8\u10e0\u10e1, \u10d2\u10d0\u10e0\u10d3\u10d0 \u10d0\u10d9\u10e0\u10eb\u10d0\u10da\u10e3\u10da\u10d8 \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d8\u10e1\u10d0, \u10e8\u10d4\u10e3\u10eb\u10da\u10d8\u10d0 \u10d2\u10d0\u10dc\u10d0\u10ee\u10dd\u10e0\u10ea\u10d8\u10d4\u10da\u10dd\u10e1 \u10d6\u10dd\u10d2\u10d0\u10d3\u10d8 \u10ec\u10d4\u10e1\u10d8\u10d7 \u10d3\u10d0 \u10e1\u10de\u10d4\u10ea\u10d8\u10d0\u10da\u10e3\u10e0\u10d8 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10e0\u10d4\u10df\u10d8\u10db\u10d8\u10d7 \u10d4\u10e0\u10d7\u10d3\u10e0\u10dd\u10e3\u10da\u10d0\u10d3 \u10e0\u10d0\u10db\u10d3\u10d4\u10dc\u10d8\u10db\u10d4 \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d0, \u10db\u10d0\u10d7 \u10e8\u10dd\u10e0\u10d8\u10e1 \u10d3\u10d0\u10e1\u10d0\u10e5\u10db\u10d4\u10d1\u10d8\u10d3\u10d0\u10dc \u10ee\u10d4\u10da\u10e4\u10d0\u10e1\u10d8\u10e1 \u10db\u10d8\u10e6\u10d4\u10d1\u10d0. <\/span><\/p>\n<p><span style=\"text-decoration: underline; font-size: 16px;\"><strong>\u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10d8\u10e1 \u10e1\u10d0\u10ee\u10d4\u10d4\u10d1\u10d8, \u10e0\u10dd\u10db\u10da\u10d4\u10d1\u10d8\u10ea \u10d0\u10e0 \u10d2\u10d0\u10db\u10dd\u10d8\u10e7\u10d4\u10dc\u10d4\u10d1\u10d0 \u10e1\u10de\u10d4\u10ea\u10d8\u10d0\u10da\u10e3\u10e0\u10d8 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10e0\u10d4\u10df\u10d8\u10db\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1:<\/strong><\/span><\/p>\n\n\t\t<\/div>\n\t<\/div>\n<ul class=\"krth-list-icon  krth-list-6a14c909605d2\"><li><i class=\"fa fa-minus-circle\"><\/i><h5>\u10e3\u10eb\u10e0\u10d0\u10d5\u10d8 \u10e5\u10dd\u10dc\u10d4\u10d1\u10d8\u10e1 \u10d8\u10ef\u10d0\u10e0\u10d8\u10d7 \u10d2\u10d0\u10ea\u10d4\u10db\u10d0\/\u10d2\u10d0\u10e5\u10d8\u10e0\u10d0\u10d5\u10d4\u10d1\u10d0<\/h5><\/li><li><i class=\"fa fa-minus-circle\"><\/i><h5>\u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10d0\u10da\u10d8 \u10e1\u10d4\u10e1\u10ee\u10d8\u10d3\u10d0\u10dc<\/h5><\/li><li><i class=\"fa fa-minus-circle\"><\/i><h5>\u10db\u10dd\u10d2\u10d4\u10d1\u10d0 \u10e1\u10d0\u10d7\u10d0\u10db\u10d0\u10e8\u10dd \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10d3\u10d0\u10dc<\/h5><\/li><li><i class=\"fa fa-minus-circle\"><\/i><h5>\u10e1\u10d0\u10e9\u10e3\u10e5\u10d0\u10e0\u10d8<\/h5><\/li><li><i class=\"fa fa-minus-circle\"><\/i><h5>\u10e8\u10d4\u10db\u10d3\u10d4\u10d2\u10d8 \u10e5\u10dd\u10dc\u10d4\u10d1\u10d8\u10e1 \u10e0\u10d4\u10d0\u10da\u10d8\u10d6\u10d0\u10ea\u10d8\u10d8\u10d7 \u10db\u10d8\u10e6\u10d4\u10d1\u10e3\u10da\u10d8 \u10ed\u10d0\u10e0\u10d1\u10d8 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10d0\u10da\u10d8<\/h5><p>1) \u10e3\u10eb\u10e0\u10d0\u10d5\u10d8 \u10e5\u10dd\u10dc\u10d4\u10d1\u10d0 2) \u10e1\u10d0\u10e2\u10e0\u10d0\u10dc\u10e1\u10de\u10dd\u10e0\u10e2\u10dd \u10e1\u10d0\u10e8\u10e3\u10d0\u10da\u10d4\u10d1\u10d0 3) \u10e4\u10d0\u10e1\u10d8\u10d0\u10dc\u10d8 \u10e5\u10d0\u10e6\u10d0\u10da\u10d3\u10d4\u10d1\u10d8<\/p><\/li><li><i class=\"fa fa-minus-circle\"><\/i><h5>\u10e1\u10d0\u10db\u10d9\u10d5\u10d8\u10d3\u10e0\u10dd \u10e5\u10dd\u10dc\u10d4\u10d1\u10d8\u10e1 \u10e1\u10d0\u10ee\u10d8\u10d7 \u10db\u10d8\u10e6\u10d4\u10d1\u10e3\u10da\u10d8 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10d0\u10da\u10d8<\/h5><\/li><li><i class=\"fa fa-minus-circle\"><\/i><h5>\u1c93\u10d8\u10d5\u10d8\u10d3\u10d4\u10dc\u10d3\u10d8<\/h5><\/li><li><i class=\"fa fa-minus-circle\"><\/i><h5>\u10d8\u10dc\u10e2\u10d4\u10e0\u10d4\u10e1\u10d8<\/h5><\/li><li><i class=\"fa fa-minus-circle\"><\/i><h5>\u10f0\u10dd\u10dc\u10dd\u10e0\u10d0\u10e0\u10d8<\/h5><\/li><li><i class=\"fa fa-minus-circle\"><\/i><h5>\u10d5\u10d0\u10da\u10d4\u10d1\u10d8\u10e1 \u10de\u10d0\u10e2\u10d8\u10d4\u10d1\u10d0<\/h5><\/li><li><i class=\"fa fa-minus-circle\"><\/i><h5>\u10de\u10d0\u10e0\u10e2\u10dc\u10d8\u10dd\u10e0\u10d8\u10e1 \u10d0\u10e5\u10ea\u10d8\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10e7\u10d8\u10d3\u10d5\u10d0<\/h5><\/li><\/ul>\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<h3>3. 1% \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d2\u10d0\u10dc\u10d0\u10d9\u10d5\u10d4\u10d7\u10d8 \u10db\u10ea\u10d8\u10e0\u10d4 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10db\u10d4\u10ec\u10d0\u10e0\u10db\u10d8\u10e1 \u10d3\u10d0\u10d1\u10d4\u10d2\u10d5\u10e0\u10d0<\/h3>\n<p><span style=\"font-size: 16px;\"><blockquote class=\"blockquote-two  krth-blockquote-6a14c9096075c\">\u10d6\u10dd\u10d2\u10d0\u10d3\u10d0\u10d3, \u10db\u10ea\u10d8\u10e0\u10d4 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10d3\u10d0\u10e1\u10d0\u10d1\u10d4\u10d2\u10e0\u10d8 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10d0\u10da\u10d8 \u10d8\u10d1\u10d4\u10d2\u10e0\u10d4\u10d1\u10d0 1%. \u10d7\u10e3\u10db\u10ea\u10d0, \u10d7\u10e3 \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10e3\u10e0\u10d8 \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d8\u10d3\u10d0\u10dc \u10db\u10d8\u10e6\u10d4\u10d1\u10e3\u10da\u10d8 \u10db\u10d7\u10da\u10d8\u10d0\u10dc\u10d8 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10d0\u10da\u10d8 \u10d0\u10e6\u10d4\u10db\u10d0\u10e2\u10d4\u10d1\u10d0 500 000 \u10da\u10d0\u10e0\u10e1, \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1 \u10d2\u10d0\u10dc\u10d0\u10d9\u10d5\u10d4\u10d7\u10d8 \u10d8\u10d6\u10e0\u10d3\u10d4\u10d1\u10d0 3%-\u10db\u10d3\u10d4. \u10db\u10ea\u10d8\u10e0\u10d4 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10e1\u10e2\u10d0\u10e2\u10e3\u10e1\u10d8\u10e1 \u10db\u10e5\u10dd\u10dc\u10d4 \u10de\u10d8\u10e0\u10d8 \u10d8\u10d1\u10d4\u10d2\u10e0\u10d4\u10d1\u10d0 3% \u10d2\u10d0\u10dc\u10d0\u10d9\u10d5\u10d4\u10d7\u10d8\u10d7 \u10d9\u10d0\u10da\u10d4\u10dc\u10d3\u10d0\u10e0\u10e3\u10da\u10d8 \u10ec\u10da\u10d8\u10e1 \u10d1\u10dd\u10da\u10dd\u10db\u10d3\u10d4 500 000 \u10da\u10d0\u10e0\u10d8\u10d0\u10dc\u10d8 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10d8\u10e1 \u10da\u10d8\u10db\u10d8\u10e2\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10ed\u10d0\u10e0\u10d1\u10d4\u10d1\u10d8\u10e1 \u10d3\u10d0\u10e4\u10d8\u10e5\u10e1\u10d8\u10e0\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10e1\u10d0\u10d1\u10d0\u10db\u10d8\u10e1\u10d8 \u10d7\u10d5\u10d8\u10e1 \u10d3\u10d0\u10e1\u10d0\u10ec\u10e7\u10d8\u10e1\u10d8\u10d3\u10d0\u10dc.<\/blockquote><\/span><\/p>\n<p><span style=\"font-size: 16px;\"><strong><u>\u10db\u10d0\u10d2\u10d0\u10da\u10d8\u10d7\u10d8:<\/u> <\/strong>\u10d2\u10d8\u10dd\u10e0\u10d2\u10d8\u10e1 \u10db\u10d8\u10dc\u10d8\u10ed\u10d4\u10d1\u10e3\u10da\u10d8 \u10d0\u10e5\u10d5\u10e1 \u10db\u10ea\u10d8\u10e0\u10d4 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10e1\u10e2\u10d0\u10e2\u10e3\u10e1\u10d8 \u10d3\u10d0 \u10d4\u10ec\u10d4\u10d5\u10d0 \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10e3\u10e0 \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d0\u10e1, \u10d9\u10d4\u10e0\u10eb\u10dd\u10d3, \u10e4\u10da\u10dd\u10d1\u10e1 \u201e\u10db\u10d8\u10dc\u10d8 \u10db\u10d0\u10e0\u10d9\u10d4\u10e2\u10e1\u201c, \u10e1\u10d0\u10d3\u10d0\u10ea \u10d3\u10d0\u10d9\u10d0\u10d5\u10d4\u10d1\u10e3\u10da\u10d8\u10d0 \u10e1\u10e3\u10e0\u10e1\u10d0\u10d7\u10d8\u10e1 \u10e1\u10d0\u10ea\u10d0\u10da\u10dd \u10d5\u10d0\u10ed\u10e0\u10dd\u10d1\u10d8\u10d7. \u10d0\u10db \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d8\u10d3\u10d0\u10dc \u10db\u10d8\u10e6\u10d4\u10d1\u10e3\u10da\u10db\u10d0 \u10d3\u10d0\u10e1\u10d0\u10d1\u10d4\u10d2\u10e0\u10d8 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10d0\u10da\u10db\u10d0 2019 \u10ec\u10da\u10d8\u10e1 20 \u10dd\u10e5\u10e2\u10dd\u10db\u10d1\u10d4\u10e0\u10e1 500 000 \u10da\u10d0\u10e0\u10e1 \u10d2\u10d0\u10d3\u10d0\u10d0\u10ed\u10d0\u10e0\u10d1\u10d0.<\/span><\/p>\n<p><span style=\"font-size: 16px;\"><strong><u>\u10d0\u10dc\u10d0\u10da\u10d8\u10d6\u10d8:<\/u><\/strong> \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8 \u10db\u10ea\u10d8\u10e0\u10d4 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10db\u10d8\u10d4\u10e0 \u10d5\u10d0\u10ed\u10e0\u10dd\u10d1\u10d8\u10d3\u10d0\u10dc \u10db\u10d8\u10e6\u10d4\u10d1\u10e3\u10da\u10d8 \u10d3\u10d0\u10e1\u10d0\u10d1\u10d4\u10d2\u10e0\u10d8 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10d0\u10da\u10d8 \u10d4\u10e5\u10d5\u10d4\u10db\u10d3\u10d4\u10d1\u10d0\u10e0\u10d4\u10d1\u10d0 \u10e1\u10de\u10d4\u10ea\u10d8\u10d0\u10da\u10e3\u10e0\u10d8 \u10e0\u10d4\u10df\u10d8\u10db\u10d8\u10e1 \u10d3\u10d0\u10d1\u10d4\u10d2\u10d5\u10e0\u10d0\u10e1, \u10db\u10d8\u10e3\u10ee\u10d4\u10d3\u10d0\u10d5\u10d0\u10d3 \u10d8\u10db\u10d8\u10e1\u10d0, \u10e0\u10dd\u10db \u10db\u10d8\u10e1\u10d8 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10d0\u10da\u10d8 \u10d0\u10e6\u10d4\u10db\u10d0\u10e2\u10d4\u10d1\u10d0 500 000 \u10da\u10d0\u10e0\u10e1. 2019 \u10ec\u10da\u10d8\u10e1 1 \u10d8\u10d0\u10dc\u10d5\u10e0\u10d8\u10d3\u10d0\u10dc \u10d8\u10db\u10d0\u10d5\u10d4 \u10ec\u10da\u10d8\u10e1 30 \u10e1\u10d4\u10e5\u10e2\u10d4\u10db\u10d1\u10e0\u10d8\u10e1 \u10e9\u10d0\u10d7\u10d5\u10da\u10d8\u10d7, \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8 \u10d5\u10d0\u10ed\u10e0\u10dd\u10d1\u10d8\u10d3\u10d0\u10dc \u10db\u10d8\u10e6\u10d4\u10d1\u10e3\u10da\u10d8 \u10d3\u10d0\u10e1\u10d0\u10d1\u10d4\u10d2\u10e0\u10d8 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10d0\u10da\u10d8 \u10d3\u10d0\u10d8\u10d1\u10d4\u10d2\u10e0\u10d4\u10d1\u10d0 \u10db\u10ea\u10d8\u10e0\u10d4 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1 \u10d3\u10d0\u10d3\u10d2\u10d4\u10dc\u10d8\u10da\u10d8 1% \u10d2\u10d0\u10dc\u10d0\u10d9\u10d5\u10d4\u10d7\u10d8\u10d7, \u10ee\u10dd\u10da\u10dd \u10db\u10d8\u10e6\u10d4\u10d1\u10e3\u10da\u10d8 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10d0\u10da\u10d8 1 \u10dd\u10e5\u10e2\u10dd\u10db\u10d1\u10e0\u10d8\u10d3\u10d0\u10dc \u10d9\u10d0\u10da\u10d4\u10dc\u10d3\u10d0\u10e0\u10e3\u10da\u10d8 \u10ec\u10da\u10d8\u10e1 \u10d1\u10dd\u10da\u10dd\u10db\u10d3\u10d4 \u2013 \u10e5. \u10db\u10d0\u10e9\u10d5\u10d4\u10dc\u10d4\u10d1\u10d4\u10da\u10d8 3%.<\/span><\/p>\n<p><span style=\"font-size: 16px;\">1% \u10db\u10ea\u10d8\u10e0\u10d4 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10db\u10d4\u10ec\u10d0\u10e0\u10db\u10d4\u10d4\u10d1\u10d8 \u10e7\u10dd\u10d5\u10d4\u10da\u10d7\u10d5\u10d8\u10e3\u10e0\u10d0\u10d3 \u10ec\u10d0\u10e0\u10d0\u10d3\u10d2\u10d4\u10dc\u10d4\u10dc \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d3\u10d4\u10d9\u10da\u10d0\u10e0\u10d0\u10ea\u10d8\u10d0\u10e1. \u10db\u10ea\u10d8\u10e0\u10d4 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10d2\u10d0\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10da\u10d4\u10d1\u10d0 \u10d5\u10e0\u10ea\u10d4\u10da\u10d3\u10d4\u10d1\u10d0 \u10db\u10ee\u10dd\u10da\u10dd\u10d3 \u10e1\u10d0\u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10dd \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d6\u10d4 \u10d3\u10d0 \u10d8\u10e1 \u10e9\u10d5\u10d4\u10e3\u10da\u10d4\u10d1\u10e0\u10d8\u10d5 \u10d8\u10ee\u10d3\u10d8\u10e1 \u10e1\u10ee\u10d5\u10d0 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d4\u10d1\u10e1, \u10e0\u10dd\u10d2\u10dd\u10e0\u10ea \u10d0\u10db\u10d0\u10e1 \u10d9\u10d0\u10dc\u10dd\u10dc\u10d8 \u10db\u10dd\u10d8\u10d7\u10ee\u10dd\u10d5\u10e1, \u10db\u10d0\u10d7 \u10e8\u10dd\u10e0\u10d8\u10e1 \u10d3\u10e6\u10d2-\u10e1 \u10d3\u10d0 \u10d3\u10d0\u10d9\u10d0\u10d5\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10e1.<\/span><\/p>\n<p><span style=\"font-size: 16px;\">\u10db\u10ea\u10d8\u10e0\u10d4 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10db\u10d8\u10d4\u10e0 \u10d9\u10d0\u10da\u10d4\u10dc\u10d3\u10d0\u10e0\u10e3\u10da\u10d8 \u10ec\u10da\u10d8\u10e1 \u10d2\u10d0\u10dc\u10db\u10d0\u10d5\u10da\u10dd\u10d1\u10d0\u10e8\u10d8 6000 \u10da\u10d0\u10e0\u10d0\u10db\u10d3\u10d4 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d8\u10da\u10d8 \u10ee\u10d4\u10da\u10e4\u10d0\u10e1\u10d4\u10d1\u10d8 \u10d0\u10e0 \u10d8\u10d1\u10d4\u10d2\u10e0\u10d4\u10d1\u10d0 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d8\u10e1 \u10ec\u10e7\u10d0\u10e0\u10dd\u10e1\u10d7\u10d0\u10dc \u10d3\u10d0\u10d9\u10d0\u10d5\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1 \u10e1\u10d0\u10ee\u10d8\u10d7, \u10d7\u10e3 \u10d0\u10e0\u10e1\u10d4\u10d1\u10dd\u10d1\u10e1 \u10d4\u10e0\u10d7-\u10d4\u10e0\u10d7\u10d8 \u10e8\u10d4\u10db\u10d3\u10d4\u10d2\u10d8 \u10de\u10d8\u10e0\u10dd\u10d1\u10d0: \u10d0) \u10de\u10d8\u10e0\u10d8 \u10d3\u10d0\u10e0\u10d4\u10d2\u10d8\u10e1\u10e2\u10e0\u10d8\u10e0\u10d3\u10d0 \u10d8\u10dc\u10d3\u10db\u10d4\u10ec\u10d0\u10e0\u10db\u10d4\u10d0\u10d3 \u10d3\u10d0 \u10db\u10d8\u10d4\u10dc\u10d8\u10ed\u10d0 \u10e1\u10e2\u10d0\u10e2\u10e3\u10e1\u10d8. \u10db\u10ea\u10d8\u10e0\u10d4 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8 \u10d8\u10db\u10d0\u10d5\u10d4 \u10d9\u10d0\u10da\u10d4\u10dc\u10d3\u10d0\u10e0\u10e3\u10da\u10d8 \u10ec\u10da\u10d8\u10e1 \u10d2\u10d0\u10dc\u10db\u10d0\u10d5\u10da\u10dd\u10d1\u10d0\u10e8\u10d8; \u10d1) \u10db\u10ea\u10d8\u10e0\u10d4 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10db\u10d4\u10ec\u10d0\u10e0\u10db\u10d8\u10e1 \u10db\u10d8\u10d4\u10e0 \u10ec\u10d8\u10dc\u10d0 \u10d9\u10d0\u10da\u10d4\u10dc\u10d3\u10d0\u10e0\u10e3\u10da\u10d8 \u10ec\u10da\u10d8\u10e1 \u10d2\u10d0\u10dc\u10db\u10d0\u10d5\u10da\u10dd\u10d1\u10d0\u10e8\u10d8 \u10db\u10d8\u10e6\u10d4\u10d1\u10e3\u10da\u10d8 \u10ef\u10d0\u10db\u10e3\u10e0\u10d8 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10d0\u10da\u10d8 \u10d0\u10e0 \u10d0\u10e6\u10d4\u10db\u10d0\u10e2\u10d4\u10d1\u10d0 50 000 \u10da\u10d0\u10e0\u10e1.<\/span><\/p>\n<p><span style=\"text-decoration: underline;\"><span style=\"font-size: 16px;\">\u10db\u10ea\u10d8\u10e0\u10d4 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10e1\u10e2\u10d0\u10e2\u10e3\u10e1\u10d8\u10e1 \u10db\u10e5\u10dd\u10dc\u10d4 \u10de\u10d8\u10e0\u10d4\u10d1\u10d6\u10d4 \u10e8\u10d4\u10d8\u10eb\u10da\u10d4\u10d1\u10d0 \u10d2\u10d0\u10db\u10dd\u10e7\u10d4\u10dc\u10d4\u10d1\u10e3\u10da \u10d8\u10e5\u10dc\u10d0\u10e1 \u10db\u10d8\u10db\u10d3\u10d8\u10dc\u10d0\u10e0\u10d4 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d9\u10dd\u10dc\u10e2\u10e0\u10dd\u10da\u10d8\u10e1 \u10e8\u10d4\u10db\u10d3\u10d4\u10d2\u10d8 \u10d6\u10dd\u10db\u10d4\u10d1\u10d8:<\/span><\/span><\/p>\n<ul>\n<li><span style=\"font-size: 16px;\">\u10e1\u10d0\u10e5\u10dd\u10dc\u10da\u10d8\u10e1\/\u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10e1\u10e7\u10d8\u10d3\u10d5\u10d4\u10d1\u10d8\u10e1 \u10d9\u10dd\u10dc\u10e2\u10e0\u10dd\u10da\u10d8<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u1c95\u10d8\u10d6\u10e3\u10d0\u10da\u10e3\u10e0\u10d8 \u10e8\u10d4\u10db\u10dd\u10ec\u10db\u10d4\u10d1\u10d0<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u10d9\u10dd\u10dc\u10e2\u10e0\u10dd\u10da\u10d8 \u10e1\u10d0\u10da\u10d0\u10e0\u10dd \u10d0\u10de\u10d0\u10e0\u10d0\u10e2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10db\u10dd\u10e7\u10d4\u10dc\u10d4\u10d1\u10d8\u10e1 \u10ec\u10d4\u10e1\u10d4\u10d1\u10d8\u10e1 \u10d3\u10d0\u10ea\u10d5\u10d0\u10d6\u10d4<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u10d3\u10e0\u10dd\u10d8\u10e1 \u10e8\u10d4\u10e1\u10ec\u10d0\u10d5\u10da\u10d0<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u10d8\u10dc\u10d5\u10d4\u10dc\u10e2\u10d0\u10e0\u10d8\u10e1 \u10d0\u10e6\u10d4\u10d1\u10d0<\/span><\/li>\n<\/ul>\n<p><span style=\"text-decoration: underline; font-size: 16px;\">\u10db\u10dd\u10d7\u10ee\u10dd\u10d5\u10dc\u10d4\u10d1\u10d8 \u10db\u10ea\u10d8\u10e0\u10d4 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10e1\u10e2\u10d0\u10e2\u10e3\u10e1\u10d8\u10e1 \u10db\u10e5\u10dd\u10dc\u10d4 \u10db\u10d4\u10ec\u10d0\u10e0\u10db\u10d4\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1:<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 16px;\">\u10e8\u10d4\u10d8\u10dc\u10d0\u10ee\u10d4\u10d7 \u10e1\u10de\u10d4\u10ea\u10d8\u10d0\u10da\u10e3\u10e0\u10d8 \u10e1\u10d0\u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10e0\u10dd \u10df\u10e3\u10e0\u10dc\u10d0\u10da\u10d8, \u10db\u10d0\u10d7 \u10e8\u10dd\u10e0\u10d8\u10e1 \u10d4\u10da\u10d4\u10e5\u10e2\u10e0\u10dd\u10dc\u10e3\u10da\u10d8 \u10e4\u10dd\u10e0\u10db\u10d8\u10d7<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u10dc\u10d0\u10e6\u10d3\u10d8 \u10e4\u10e3\u10da\u10d8\u10e1 \u10db\u10d8\u10e6\u10d4\u10d1\u10d8\u10e1\u10d0\u10e1 \u10d2\u10d0\u10db\u10dd\u10d8\u10e7\u10d4\u10dc\u10d4\u10d7 \u10e1\u10d0\u10da\u10d0\u10e0\u10dd \u10d0\u10de\u10d0\u10e0\u10d0\u10e2\u10d8<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u10d2\u10d0\u10db\u10dd\u10d8\u10e7\u10d4\u10dc\u10d4\u10d7 \u10d6\u10d4\u10d3\u10dc\u10d0\u10d3\u10d4\u10d1\u10d8 \u10e1\u10d0\u10e5\u10dd\u10dc\u10da\u10d8\u10e1 \u10e2\u10e0\u10d0\u10dc\u10e1\u10de\u10dd\u10e0\u10e2\u10d8\u10e0\u10d4\u10d1\u10d8\u10e1 \u10d0\u10dc\/\u10d3\u10d0 \u10db\u10d8\u10e2\u10d0\u10dc\u10d8\u10e1\u10d0\u10e1<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10ec\u10da\u10d8\u10e1 \u10d2\u10d0\u10dc\u10db\u10d0\u10d5\u10da\u10dd\u10d1\u10d0\u10e8\u10d8 \u10db\u10d8\u10e6\u10d4\u10d1\u10e3\u10da\u10d8 \u10d6\u10d0\u10e0\u10d0\u10da\u10d8 \u10d0\u10e0 \u10d2\u10d0\u10d3\u10d0\u10d8\u10e2\u10d0\u10dc\u10d4\u10d1\u10d0 \u10e8\u10d4\u10db\u10d3\u10d4\u10d2 \u10ec\u10d4\u10da\u10e1, \u10d7\u10e3 \u10d0\u10e0 \u10db\u10dd\u10d8\u10ee\u10e1\u10dc\u10d4\u10d1\u10d0 \u10e1\u10de\u10d4\u10ea\u10d8\u10d0\u10da\u10e3\u10e0\u10d8 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10e0\u10d4\u10df\u10d8\u10db\u10d8<\/span><\/li>\n<\/ul>\n\n\t\t<\/div>\n\t<\/div>\n\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<h3>4. \u10e1\u10e2\u10d0\u10e2\u10e3\u10e1\u10d8\u10e1 \u10d2\u10d0\u10e3\u10e5\u10db\u10d4\u10d1\u10d0<\/h3>\n<p><span style=\"color: #000000; font-size: 16px;\">1% \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d2\u10d0\u10dc\u10d0\u10d9\u10d5\u10d4\u10d7\u10d8 \u10db\u10ea\u10d8\u10e0\u10d4 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10db\u10d4\u10ec\u10d0\u10e0\u10db\u10d8\u10e1 \u10e1\u10e2\u10d0\u10e2\u10e3\u10e1\u10d8 \u10d4\u10e5\u10d5\u10d4\u10db\u10d3\u10d4\u10d1\u10d0\u10e0\u10d4\u10d1\u10d0 \u10d2\u10d0\u10e3\u10e5\u10db\u10d4\u10d1\u10d0\u10e1, \u10d7\u10e3:<\/span><\/p>\n\n\t\t<\/div>\n\t<\/div>\n<ul class=\"krth-list-icon  krth-list-6a14c909608cf\"><li><i class=\"fa fa-times\"><\/i><h5>\u10de\u10d8\u10e0\u10d8 \u10d0\u10ee\u10dd\u10e0\u10ea\u10d8\u10d4\u10da\u10d4\u10d1\u10e1 \u10d9\u10d0\u10dc\u10dd\u10dc\u10d8\u10d7 \u10d3\u10d0\u10d3\u10d2\u10d4\u10dc\u10d8\u10da \u10d0\u10d9\u10e0\u10eb\u10d0\u10da\u10e3\u10da \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d0\u10e1<\/h5><\/li><li><i class=\"fa fa-times\"><\/i><h5>\u10d0\u10e6\u10dc\u10d8\u10e8\u10dc\u10e3\u10da\u10d8 \u10db\u10dd\u10d7\u10ee\u10dd\u10d5\u10dc\u10d8\u10d7 \u10de\u10d8\u10e0\u10db\u10d0 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10dd\u10e0\u10d2\u10d0\u10dc\u10dd\u10e1 \u10d9\u10d0\u10da\u10d4\u10dc\u10d3\u10d0\u10e0\u10e3\u10da\u10d8 \u10ec\u10da\u10d8\u10e1 \u10d3\u10d0\u10e1\u10e0\u10e3\u10da\u10d4\u10d1\u10d0\u10db\u10d3\u10d4 \u10db\u10d8\u10db\u10d0\u10e0\u10d7\u10d0<\/h5><\/li><li><i class=\"fa fa-times\"><\/i><h5>\u10de\u10d8\u10e0\u10d8\u10e1 \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10e3\u10e0\u10d8 \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d8\u10d3\u10d0\u10dc \u10db\u10d8\u10e6\u10d4\u10d1\u10e3\u10da\u10d8 \u10ef\u10d0\u10db\u10e3\u10e0\u10d8 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10d0\u10da\u10d8 500 000 \u10da\u10d0\u10e0\u10d6\u10d4 \u10db\u10d4\u10e2\u10d8 \u10e7\u10dd\u10d5\u10d4\u10da\u10d8 \u10d9\u10d0\u10da\u10d4\u10dc\u10d3\u10d0\u10e0\u10e3\u10da\u10d8 \u10ec\u10da\u10d8\u10e1 \u10d2\u10d0\u10dc\u10db\u10d0\u10d5\u10da\u10dd\u10d1\u10d0\u10e8\u10d8, 2 \u10d9\u10d0\u10da\u10d4\u10dc\u10d3\u10d0\u10e0\u10e3\u10da\u10d8 \u10ec\u10da\u10d8\u10e1 \u10db\u10d8\u10ee\u10d4\u10d3\u10d5\u10d8\u10d7.<\/h5><\/li><li><i class=\"fa fa-times\"><\/i><h5>\u10e1\u10d0\u10da\u10d0\u10e0\u10dd \u10d0\u10de\u10d0\u10e0\u10d0\u10e2\u10d8\u10d7 \u10e1\u10d0\u10e0\u10d2\u10d4\u10d1\u10da\u10dd\u10d1\u10d8\u10e1 \u10ec\u10d4\u10e1\u10d8\u10e1 \u10d3\u10d0\u10e0\u10e6\u10d5\u10d4\u10d5\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1 \u10de\u10d8\u10e0\u10d8 \u10d9\u10d0\u10da\u10d4\u10dc\u10d3\u10d0\u10e0\u10e3\u10da\u10d8 \u10ec\u10da\u10d8\u10e1 \u10d2\u10d0\u10dc\u10db\u10d0\u10d5\u10da\u10dd\u10d1\u10d0\u10e8\u10d8 \u10db\u10d8\u10dc\u10d8\u10db\u10e3\u10db 3-\u10ef\u10d4\u10e0 \u10d3\u10d0\u10ef\u10d0\u10e0\u10d8\u10db\u10d3\u10d0.<\/h5><\/li><\/ul>\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<h3>5. 1% \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d2\u10d0\u10dc\u10d0\u10d9\u10d5\u10d4\u10d7\u10d8\u10e1 \u10db\u10ea\u10d8\u10e0\u10d4 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10db\u10d4\u10ec\u10d0\u10e0\u10db\u10d8\u10e1 \u10e1\u10e2\u10d0\u10e2\u10e3\u10e1\u10d8\u10e1 \u10db\u10d8\u10e6\u10d4\u10d1\u10d0 \u10e3\u10ea\u10ee\u10dd \u10e5\u10d5\u10d4\u10e7\u10dc\u10d8\u10e1 \u10db\u10dd\u10e5\u10d0\u10da\u10d0\u10e5\u10d4\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1<\/h3>\n<p><span style=\"font-size: 16px;\">\u10e3\u10ea\u10ee\u10dd \u10e5\u10d5\u10d4\u10e7\u10dc\u10d8\u10e1 \u10db\u10dd\u10e5\u10d0\u10da\u10d0\u10e5\u10d4 \u10e4\u10d8\u10d6\u10d8\u10d9\u10e3\u10e0 \u10de\u10d8\u10e0\u10d4\u10d1\u10e1, \u10e0\u10dd\u10db\u10da\u10d4\u10d1\u10d8\u10ea \u10d2\u10d0\u10ee\u10d3\u10d4\u10d1\u10d8\u10d0\u10dc \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10e0\u10d4\u10d6\u10d8\u10d3\u10d4\u10dc\u10e2\u10d8, \u10e8\u10d4\u10e3\u10eb\u10da\u10d8\u10d0\u10d7 \u10db\u10d8\u10d8\u10e6\u10dd\u10dc \u10db\u10ea\u10d8\u10e0\u10d4 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10e1\u10e2\u10d0\u10e2\u10e3\u10e1\u10d8. \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10e0\u10d4\u10d6\u10d8\u10d3\u10d4\u10dc\u10e2\u10d8 \u10db\u10d7\u10d4\u10da\u10d8 \u10db\u10d8\u10db\u10d3\u10d8\u10dc\u10d0\u10e0\u10d4 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10ec\u10da\u10d8\u10e1 \u10d2\u10d0\u10dc\u10db\u10d0\u10d5\u10da\u10dd\u10d1\u10d0\u10e8\u10d8 \u10d0\u10e0\u10d8\u10e1 \u10e4\u10d8\u10d6\u10d8\u10d9\u10e3\u10e0\u10d8 \u10de\u10d8\u10e0\u10d8, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10e4\u10d0\u10e5\u10e2\u10dd\u10d1\u10e0\u10d8\u10d5\u10d0\u10d3 \u10d8\u10db\u10e7\u10dd\u10e4\u10d4\u10d1\u10d0 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10e2\u10d4\u10e0\u10d8\u10e2\u10dd\u10e0\u10d8\u10d0\u10d6\u10d4 183 \u10d0\u10dc \u10db\u10d4\u10e2\u10d8 \u10d3\u10e6\u10d8\u10e1 \u10d2\u10d0\u10dc\u10db\u10d0\u10d5\u10da\u10dd\u10d1\u10d0\u10e8\u10d8 \u10d0\u10db \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10ec\u10d4\u10da\u10e1 \u10d3\u10d0\u10db\u10d7\u10d0\u10d5\u10e0\u10d4\u10d1\u10e3\u10da\u10d8 \u10dc\u10d4\u10d1\u10d8\u10e1\u10db\u10d8\u10d4\u10e0\u10d8 \u10e3\u10ec\u10e7\u10d5\u10d4\u10e2\u10d8 12 \u10d9\u10d0\u10da\u10d4\u10dc\u10d3\u10d0\u10e0\u10e3\u10da\u10d8 \u10d7\u10d5\u10d8\u10e1 \u10d2\u10d0\u10dc\u10db\u10d0\u10d5\u10da\u10dd\u10d1\u10d0\u10e8\u10d8. \u10e8\u10d4\u10e1\u10d0\u10d1\u10d0\u10db\u10d8\u10e1\u10d0\u10d3, \u10e3\u10ea\u10ee\u10dd \u10e5\u10d5\u10d4\u10e7\u10dc\u10d8\u10e1 \u10db\u10dd\u10e5\u10d0\u10da\u10d0\u10e5\u10d4\u10d4\u10d1\u10e1 \u10e8\u10d4\u10e3\u10eb\u10da\u10d8\u10d0\u10d7 \u10d8\u10db\u10dd\u10d2\u10d6\u10d0\u10e3\u10e0\u10dd\u10dc \u10e1\u10d0\u10d6\u10e6\u10d5\u10d0\u10e0\u10d2\u10d0\u10e0\u10d4\u10d7, \u10d0\u10d9\u10d4\u10d7\u10dd\u10dc \u10d7\u10d0\u10d5\u10d8\u10d0\u10dc\u10d7\u10d8 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8 \u10d3\u10d0 \u10d8\u10e1\u10d0\u10e0\u10d2\u10d4\u10d1\u10da\u10dd\u10dc \u10db\u10ea\u10d8\u10e0\u10d4 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10e1\u10e2\u10d0\u10e2\u10e3\u10e1\u10d8\u10d7, \u10d7\u10e3 \u10d8\u10e1\u10d8\u10dc\u10d8 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8 \u10d9\u10d0\u10da\u10d4\u10dc\u10d3\u10d0\u10e0\u10e3\u10da\u10d8 \u10ec\u10da\u10d8\u10e1 \u10d2\u10d0\u10dc\u10db\u10d0\u10d5\u10da\u10dd\u10d1\u10d0\u10e8\u10d8 183 \u10d3\u10e6\u10d4\u10d6\u10d4 \u10db\u10d4\u10e2 \u10ee\u10d0\u10dc\u10e1 \u10d3\u10d0\u10e0\u10e9\u10d4\u10d1\u10d8\u10d0\u10dc. \u10e0\u10d0 \u10d7\u10e5\u10db\u10d0 \u10e3\u10dc\u10d3\u10d0, \u10d0\u10e1\u10d4\u10d5\u10d4 \u10e3\u10dc\u10d3\u10d0 \u10d2\u10d0\u10d5\u10d8\u10d7\u10d5\u10d0\u10da\u10d8\u10e1\u10ec\u10d8\u10dc\u10dd\u10d7 \u10dd\u10e0\u10db\u10d0\u10d2\u10d8 \u10d3\u10d0\u10d1\u10d4\u10d2\u10d5\u10e0\u10d8\u10e1 \u10ee\u10d4\u10da\u10e8\u10d4\u10d9\u10e0\u10e3\u10da\u10d4\u10d1\u10d8\u10e1 \u10de\u10d8\u10e0\u10dd\u10d1\u10d4\u10d1\u10d8 \u10d3\u10d0 \u10e0\u10d0\u10db\u10d3\u10d4\u10dc\u10d0\u10d3 \u10d2\u10d5\u10d8\u10ea\u10d0\u10d5\u10e1 \u10d8\u10d2\u10d8 \u10db\u10ea\u10d8\u10e0\u10d4 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10e1\u10e2\u10d0\u10e2\u10e3\u10e1\u10d8\u10e1 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10e8\u10d4\u10e6\u10d0\u10d5\u10d0\u10d7\u10d4\u10d1\u10d8\u10d7 \u10e1\u10d0\u10e0\u10d2\u10d4\u10d1\u10da\u10dd\u10d1\u10d0\u10e8\u10d8.<\/span><\/p>\n\n\t\t<\/div>\n\t<\/div>\n\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<h3>6. \u10d3\u10d0\u10e1\u10d9\u10d5\u10dc\u10d0<\/h3>\n<p><span style=\"font-size: 16px;\">\u10db\u10ea\u10d8\u10e0\u10d4 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10e1\u10e2\u10d0\u10e2\u10e3\u10e1\u10d8 \u10dc\u10d0\u10db\u10d3\u10d5\u10d8\u10da\u10d0\u10d3 \u10e1\u10d7\u10d0\u10d5\u10d0\u10d6\u10dd\u10d1\u10e1 \u10eb\u10d0\u10da\u10d8\u10d0\u10dc \u10db\u10dc\u10d8\u10e8\u10d5\u10dc\u10d4\u10da\u10dd\u10d5\u10d0\u10dc \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10e8\u10d4\u10e6\u10d0\u10d5\u10d0\u10d7\u10e1 \u10d8\u10dc\u10d3\u10d8\u10d5\u10d8\u10d3\u10e3\u10d0\u10da\u10e3\u10e0 \u10db\u10d4\u10ec\u10d0\u10e0\u10db\u10d4\u10d4\u10d1\u10e1 \u10e1\u10d0\u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10dd \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1 \u10d7\u10d5\u10d0\u10da\u10e1\u10d0\u10d6\u10e0\u10d8\u10e1\u10d8\u10d7. \u10d7\u10e3 \u10d8\u10dc\u10d3\u10db\u10d4\u10ec\u10d0\u10e0\u10db\u10d4 \u10e1\u10d0\u10e5\u10dd\u10dc\u10d4\u10da\u10e1\/\u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d0\u10e1 \u10d0\u10ee\u10dd\u10e0\u10ea\u10d8\u10d4\u10da\u10d4\u10d1\u10e1 \u10e1\u10d0\u10d6\u10e6\u10d5\u10d0\u10e0\u10d2\u10d0\u10e0\u10d4\u10d7 \u10d3\u10d0 \u10db\u10d8\u10e1 \u10db\u10d8\u10d4\u10e0 \u10db\u10d8\u10e6\u10d4\u10d1\u10e3\u10da\u10d8 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10d0\u10da\u10d8 \u10d8\u10d7\u10d5\u10da\u10d4\u10d1\u10d0 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10d0\u10da\u10d0\u10d3 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8 \u10d0\u10e0\u10e1\u10d4\u10d1\u10e3\u10da\u10d8 \u10ec\u10e7\u10d0\u10e0\u10dd\u10d3\u10d0\u10dc, \u10d8\u10e1 \u10d0\u10e0 \u10d2\u10d0\u10d3\u10d0\u10d8\u10ee\u10d3\u10d8\u10e1 \u10d3\u10e6\u10d2-\u10e1, \u10e8\u10d4\u10e1\u10d0\u10d1\u10d0\u10db\u10d8\u10e1\u10d0\u10d3 \u10db\u10d8\u10e1\u10d8 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10d0\u10da\u10d8 \u10e8\u10d4\u10d8\u10eb\u10da\u10d4\u10d1\u10d0 \u10d3\u10d0\u10d8\u10d1\u10d4\u10d2\u10e0\u10dd\u10e1 \u10db\u10ee\u10dd\u10da\u10dd\u10d3 1%.<\/span><\/p>\n<p><span style=\"font-size: 16px;\">\u10d3\u10d0\u10db\u10d0\u10e2\u10d4\u10d1\u10d8\u10d7\u10d8 \u10d8\u10dc\u10e4\u10dd\u10e0\u10db\u10d0\u10ea\u10d8\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1 \u10d0\u10dc \u10db\u10ea\u10d8\u10e0\u10d4 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10db\u10d4\u10ec\u10d0\u10e0\u10db\u10d8\u10e1 \u10e1\u10e2\u10d0\u10e2\u10e3\u10e1\u10d8\u10e1 \u10db\u10d8\u10e1\u10d0\u10e6\u10d4\u10d1\u10d0\u10d3 \u10d3\u10d0\u10ee\u10db\u10d0\u10e0\u10d4\u10d1\u10d8\u10e1 \u10db\u10d8\u10e1\u10d0\u10e6\u10d4\u10d1\u10d0\u10d3 <a href=\"https:\/\/taxconsulting.ge\/ka\/\u10d3\u10d0\u10d2\u10d5\u10d8\u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10d3\u10d8\u10d7\/\">\u10d3\u10d0\u10d2\u10d5\u10d8\u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10d3\u10d8\u10d7.<\/a><\/span><\/p>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_row-fluid krth-dhav-dotted\"><div class=\"wpb_column vc_column_container text-left vc_col-sm-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><\/div><\/div><\/div><\/div>\n<\/section>","protected":false},"excerpt":{"rendered":"1. Introduction In order to attract foreign investment and boost the economy chapter XII of the Tax Code of Georgia offers a special taxation regime for small business entrepreneurs, which imposes significant tax benefits. In general, according to Georgian lax legislation, the income of a natural person is taxed at 20% (with some exceptions) tax[...]","protected":false},"author":1,"featured_media":3921,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[12,149,9,14],"tags":[34,45,46,47,48],"class_list":["post-3797","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-1-small-business-entrepreneur","category-blog","category-investing-in-georgia","category-special-tax-certificates-in-georgia","tag-incorporation-in-georgia","tag-small-business-status-in-georgia","tag-small-business-tax-certificate-in-georgia","tag-small-business-tax-status-in-georgia","tag-special-tax-regimes-in-georgia"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v20.8 (Yoast SEO v27.0) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Small Business Entrepreneur - 1% Income Tax Rate in Georgia<\/title>\n<meta name=\"description\" content=\"All the information and important details you need to know about Small Business Entrepreneur status in Georgia. 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