{"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\/ru\/2021\/02\/11\/\u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u044c-\u043c\u0430\u043b\u043e\u0433\u043e-\u0431\u0438\u0437\u043d\u0435\u0441\u0430-\u0432-\u0433\u0440\u0443\/","title":{"rendered":"\u041f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u044c \u043c\u0430\u043b\u043e\u0433\u043e \u0431\u0438\u0437\u043d\u0435\u0441\u0430"},"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. \u0412\u0432\u0435\u0434\u0435\u043d\u0438\u0435<\/h3>\n<p><span style=\"font-size: 16px;\">\u0412 \u0446\u0435\u043b\u044f\u0445 \u043f\u0440\u0438\u0432\u043b\u0435\u0447\u0435\u043d\u0438\u044f \u0438\u043d\u043e\u0441\u0442\u0440\u0430\u043d\u043d\u044b\u0445 \u0438\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0438\u0439 \u0438 \u0441\u0442\u0438\u043c\u0443\u043b\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u043a\u0438 \u0433\u043b\u0430\u0432\u0430 XII \u041d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u043a\u043e\u0434\u0435\u043a\u0441\u0430 \u0413\u0440\u0443\u0437\u0438\u0438 \u043f\u0440\u0435\u0434\u043b\u0430\u0433\u0430\u0435\u0442 \u0441\u043f\u0435\u0446\u0438\u0430\u043b\u044c\u043d\u044b\u0439 \u0440\u0435\u0436\u0438\u043c \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u0434\u043b\u044f \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u0435\u0439 \u043c\u0430\u043b\u043e\u0433\u043e \u0431\u0438\u0437\u043d\u0435\u0441\u0430, \u043a\u043e\u0442\u043e\u0440\u044b\u0439 \u043f\u0440\u0435\u0434\u0443\u0441\u043c\u0430\u0442\u0440\u0438\u0432\u0430\u0435\u0442 \u0437\u043d\u0430\u0447\u0438\u0442\u0435\u043b\u044c\u043d\u044b\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0435 \u043b\u044c\u0433\u043e\u0442\u044b. \u0412 \u0446\u0435\u043b\u043e\u043c, \u0441\u043e\u0433\u043b\u0430\u0441\u043d\u043e \u043c\u044f\u0433\u043a\u043e\u043c\u0443 \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0443 \u0413\u0440\u0443\u0437\u0438\u0438, \u0434\u043e\u0445\u043e\u0434\u044b \u0444\u0438\u0437\u0438\u0447\u0435\u0441\u043a\u043e\u0433\u043e \u043b\u0438\u0446\u0430 \u043e\u0431\u043b\u0430\u0433\u0430\u044e\u0442\u0441\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u043c \u043f\u043e \u0441\u0442\u0430\u0432\u043a\u0435 20% (\u0437\u0430 \u043d\u0435\u043a\u043e\u0442\u043e\u0440\u044b\u043c\u0438 \u0438\u0441\u043a\u043b\u044e\u0447\u0435\u043d\u0438\u044f\u043c\u0438). \u041e\u0434\u043d\u0430\u043a\u043e \u0432 \u0441\u043b\u0443\u0447\u0430\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u0441\u0435\u0440\u0442\u0438\u0444\u0438\u043a\u0430\u0442\u0430 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u044f \u043c\u0430\u043b\u043e\u0433\u043e \u0431\u0438\u0437\u043d\u0435\u0441\u0430 \u0441\u0442\u0430\u0432\u043a\u0430 \u043f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u0430 \u0441 \u043d\u0430\u0441\u0435\u043b\u0435\u043d\u0438\u044f \u0441\u043d\u0438\u0436\u0430\u0435\u0442\u0441\u044f \u0434\u043e 1-3%.<\/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. \u0423\u0441\u043b\u043e\u0432\u0438\u044f \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u044f \u0441\u0442\u0430\u0442\u0443\u0441\u0430 \u041f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u044f \u043c\u0430\u043b\u043e\u0433\u043e \u0431\u0438\u0437\u043d\u0435\u0441\u0430 \u043f\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0439 \u0441\u0442\u0430\u0432\u043a\u0435 11\u0422\u041f3\u0422.<\/h3>\n<p><span style=\"font-size: 16px;\">\u041d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0435 \u0430\u0433\u0435\u043d\u0442\u0441\u0442\u0432\u043e \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u043b\u044f\u0435\u0442 \u0441\u0442\u0430\u0442\u0443\u0441 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u044f \u043c\u0430\u043b\u043e\u0433\u043e \u0431\u0438\u0437\u043d\u0435\u0441\u0430 \u043f\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0439 \u0441\u0442\u0430\u0432\u043a\u0435 1%, \u0432 \u0447\u0430\u0441\u0442\u043d\u043e\u0441\u0442\u0438 \u041d\u0430\u043b\u043e\u0433\u043e\u0432\u0430\u044f \u0441\u043b\u0443\u0436\u0431\u0430 \u0413\u0440\u0443\u0437\u0438\u0438. \u0415\u0441\u043b\u0438 \u043e\u043d \u043e\u0434\u043e\u0431\u0440\u044f\u0435\u0442 \u0437\u0430\u044f\u0432\u043a\u0443, \u0432\u044b\u0434\u0430\u0435\u0442 \u0441\u0435\u0440\u0442\u0438\u0444\u0438\u043a\u0430\u0442 \u043c\u0430\u043b\u043e\u0433\u043e \u0431\u0438\u0437\u043d\u0435\u0441\u0430 \u0432 \u0442\u0435\u0447\u0435\u043d\u0438\u0435 \u0440\u0430\u0437\u0443\u043c\u043d\u043e\u0433\u043e \u043f\u0435\u0440\u0438\u043e\u0434\u0430 \u0432\u0440\u0435\u043c\u0435\u043d\u0438 \u043f\u043e\u0441\u043b\u0435 \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u0438\u044f \u0437\u0430\u044f\u0432\u043a\u0438.<\/span><br \/>\n<span style=\"font-size: 16px;\">\u0421\u0442\u0430\u0442\u0443\u0441 \u043c\u0430\u043b\u043e\u0433\u043e \u0431\u0438\u0437\u043d\u0435\u0441\u0430 \u043f\u0440\u0438\u0441\u0432\u0430\u0438\u0432\u0430\u0435\u0442\u0441\u044f \u043b\u0438\u0446\u0443 \u0441 \u043f\u0435\u0440\u0432\u043e\u0433\u043e \u0447\u0438\u0441\u043b\u0430 \u043c\u0435\u0441\u044f\u0446\u0430, \u0441\u043b\u0435\u0434\u0443\u044e\u0449\u0435\u0433\u043e \u0437\u0430 \u043c\u0435\u0441\u044f\u0446\u0435\u043c \u043f\u043e\u0434\u0430\u0447\u0438 \u0437\u0430\u044f\u0432\u043b\u0435\u043d\u0438\u044f \u043e \u043f\u0440\u0438\u0441\u0432\u043e\u0435\u043d\u0438\u0438 \u0441\u0442\u0430\u0442\u0443\u0441\u0430 \u043c\u0430\u043b\u043e\u0433\u043e \u0431\u0438\u0437\u043d\u0435\u0441\u0430 \u0432 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0439 \u043e\u0440\u0433\u0430\u043d, \u0438 \u043b\u0438\u0446\u043e \u0441\u0447\u0438\u0442\u0430\u0435\u0442\u0441\u044f \u0438\u043c\u0435\u044e\u0449\u0438\u043c \u0441\u0442\u0430\u0442\u0443\u0441 \u0441 \u044d\u0442\u043e\u0439 \u0434\u0430\u0442\u044b.<\/span><\/p>\n<p><span style=\"font-size: 16px;\"><blockquote class=\"blockquote-two  krth-blockquote-69f261d01adce\">\u0421\u0435\u0440\u0442\u0438\u0444\u0438\u043a\u0430\u0442 \u043c\u0430\u043b\u043e\u0433\u043e \u0431\u0438\u0437\u043d\u0435\u0441\u0430 \u0432\u044b\u0434\u0430\u0435\u0442\u0441\u044f \u043d\u0430 \u0432\u0441\u044e \u0436\u0438\u0437\u043d\u044c \u0438 \u0434\u0435\u0439\u0441\u0442\u0432\u0438\u0442\u0435\u043b\u0435\u043d \u0434\u043e \u0442\u0435\u0445 \u043f\u043e\u0440, \u043f\u043e\u043a\u0430 \u0441\u0442\u0430\u0442\u0443\u0441 \u043c\u0430\u043b\u043e\u0433\u043e \u0431\u0438\u0437\u043d\u0435\u0441\u0430 \u043d\u0435 \u0431\u0443\u0434\u0435\u0442 \u0430\u043d\u043d\u0443\u043b\u0438\u0440\u043e\u0432\u0430\u043d.<\/blockquote><\/span><\/p>\n<p><span style=\"text-decoration: underline; font-size: 16px; color: #0000ff;\"><strong>\u0414\u043b\u044f \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u0438\u044f \u0441\u0442\u0430\u0442\u0443\u0441\u0430 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u044f \u043c\u0430\u043b\u043e\u0433\u043e \u0431\u0438\u0437\u043d\u0435\u0441\u0430 \u0444\u0438\u0437\u0438\u0447\u0435\u0441\u043a\u043e\u0435 \u043b\u0438\u0446\u043e \u0434\u043e\u043b\u0436\u043d\u043e \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u043e\u0432\u0430\u0442\u044c \u0441\u043b\u0435\u0434\u0443\u044e\u0449\u0438\u043c \u0443\u0441\u043b\u043e\u0432\u0438\u044f\u043c:<\/strong><\/span><\/p>\n\n\t\t<\/div>\n\t<\/div>\n<ul class=\"krth-list-icon  krth-list-69f261d01ae20\"><li><i class=\"fa fa-check-square\"><\/i><h5>\u0417\u0430\u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0438\u0440\u043e\u0432\u0430\u043d \u043a\u0430\u043a \u0438\u043d\u0434\u0438\u0432\u0438\u0434\u0443\u0430\u043b\u044c\u043d\u044b\u0439 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u044c (\u0437\u0430 \u043d\u0435\u0431\u043e\u043b\u044c\u0448\u0438\u043c \u0438\u0441\u043a\u043b\u044e\u0447\u0435\u043d\u0438\u0435\u043c)<\/h5><\/li><li><i class=\"fa fa-check-square\"><\/i><h5>\u041d\u0435 \u043e\u0441\u0443\u0449\u0435\u0441\u0442\u0432\u043b\u044f\u0435\u0442 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u044c, \u043f\u0440\u0435\u0434\u0443\u0441\u043c\u043e\u0442\u0440\u0435\u043d\u043d\u0443\u044e \u043f. <a href=\"https:\/\/matsne.gov.ge\/ka\/document\/view\/1164635?publication=0\">\u0420\u0435\u0437\u043e\u043b\u044e\u0446\u0438\u044f N415<\/a>  \u043f\u0440\u0430\u0432\u0438\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430 \u0413\u0440\u0443\u0437\u0438\u0438, \u0432 \u0445\u043e\u0434\u0435 \u043a\u043e\u0442\u043e\u0440\u043e\u0433\u043e \u0437\u0430\u043f\u0440\u0435\u0449\u0435\u043d\u043e \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u043b\u044f\u0442\u044c \u0441\u0442\u0430\u0442\u0443\u0441 \u043c\u0430\u043b\u043e\u0433\u043e \u0431\u0438\u0437\u043d\u0435\u0441\u0430<\/h5><\/li><li><i class=\"fa fa-check-square\"><\/i><h5>\u0414\u043e\u0445\u043e\u0434 \u043e\u0442 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438 \u0432 \u0442\u0435\u0447\u0435\u043d\u0438\u0435 \u043a\u0430\u043b\u0435\u043d\u0434\u0430\u0440\u043d\u043e\u0433\u043e \u0433\u043e\u0434\u0430 \u043d\u0435 \u043f\u0440\u0435\u0432\u044b\u0448\u0430\u0435\u0442 500 000 \u043b\u0430\u0440\u0438.<\/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>\u041f\u0435\u0440\u0435\u0447\u0435\u043d\u044c \u0437\u0430\u043f\u0440\u0435\u0449\u0435\u043d\u043d\u044b\u0445 \u0432\u0438\u0434\u043e\u0432 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438, \u043d\u0435 \u043f\u0440\u0438\u043c\u0435\u043d\u0438\u043c\u044b\u0445 \u0434\u043b\u044f \u0441\u0442\u0430\u0442\u0443\u0441\u0430 \u043c\u0430\u043b\u043e\u0433\u043e \u0431\u0438\u0437\u043d\u0435\u0441\u0430:<\/strong><\/span><\/p>\n\n\t\t<\/div>\n\t<\/div>\n<ul class=\"krth-list-icon  krth-list-69f261d01af5c\"><li><i class=\"fa fa-times\"><\/i><h5>\u0414\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u044c, \u0442\u0440\u0435\u0431\u0443\u044e\u0449\u0430\u044f \u043b\u0438\u0446\u0435\u043d\u0437\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f \u0438\u043b\u0438 \u0440\u0430\u0437\u0440\u0435\u0448\u0435\u043d\u0438\u044f, \u043a\u0440\u043e\u043c\u0435 \u0440\u0430\u0437\u0440\u0435\u0448\u0435\u043d\u0438\u044f \u043d\u0430 \u043f\u0435\u0440\u0435\u0435\u0437\u0434 \u0432 \u0441\u0442\u043e\u043b\u0438\u0446\u0443 \u0413\u0440\u0443\u0437\u0438\u0438 \u043d\u0430 \u0430\u0432\u0442\u043e\u043c\u043e\u0431\u0438\u043b\u0435 \u2013 \u0442\u0430\u043a\u0441\u0438 (\u043a\u0430\u0442\u0435\u0433\u043e\u0440\u0438\u044f \u041c1)<\/h5><\/li><li><i class=\"fa fa-times\"><\/i><h5>\u041c\u0435\u0440\u043e\u043f\u0440\u0438\u044f\u0442\u0438\u044f, \u0440\u0435\u0430\u043b\u0438\u0437\u0430\u0446\u0438\u044f \u043a\u043e\u0442\u043e\u0440\u044b\u0445 \u0442\u0440\u0435\u0431\u0443\u0435\u0442 \u0437\u043d\u0430\u0447\u0438\u0442\u0435\u043b\u044c\u043d\u044b\u0445 \u0438\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0438\u0439<\/h5><\/li><li><i class=\"fa fa-times\"><\/i><h5>\u0412\u0430\u043b\u044e\u0442\u043d\u044b\u0435 \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u0438<\/h5><\/li><li><i class=\"fa fa-times\"><\/i><h5>\u041c\u0435\u0434\u0438\u0446\u0438\u043d\u0441\u043a\u0438\u0435 \u0443\u0441\u043b\u0443\u0433\u0438<\/h5><\/li><li><i class=\"fa fa-times\"><\/i><h5>\u0410\u0440\u0445\u0438\u0442\u0435\u043a\u0442\u0443\u0440\u043d\u044b\u0435 \u0443\u0441\u043b\u0443\u0433\u0438<\/h5><\/li><li><i class=\"fa fa-times\"><\/i><h5>\u0423\u0441\u043b\u0443\u0433\u0438 \u0430\u0434\u0432\u043e\u043a\u0430\u0442\u0430 \u0438\u043b\u0438 \u043d\u043e\u0442\u0430\u0440\u0438\u0443\u0441\u0430<\/h5><\/li><li><i class=\"fa fa-times\"><\/i><h5>\u0410\u0443\u0434\u0438\u0442\u043e\u0440\u0441\u043a\u0438\u0435, \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0438\u043e\u043d\u043d\u044b\u0435 (\u0432 \u0442\u043e\u043c \u0447\u0438\u0441\u043b\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0435 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u043d\u0442\u044b) \u0443\u0441\u043b\u0443\u0433\u0438<\/h5><\/li><li><i class=\"fa fa-times\"><\/i><h5>\u0418\u0433\u043e\u0440\u043d\u044b\u0439 \u0431\u0438\u0437\u043d\u0435\u0441<\/h5><\/li><li><i class=\"fa fa-times\"><\/i><h5>\u041a\u0430\u0434\u0440\u043e\u0432\u043e\u0435 \u043e\u0431\u0435\u0441\u043f\u0435\u0447\u0435\u043d\u0438\u0435<\/h5><\/li><li><i class=\"fa fa-times\"><\/i><h5>\u041f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u043e \u043f\u043e\u0434\u0430\u043a\u0446\u0438\u0437\u043d\u044b\u0445 \u0442\u043e\u0432\u0430\u0440\u043e\u0432<\/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;\">\u041f\u043e\u043c\u0438\u043c\u043e \u0432\u044b\u0448\u0435\u0443\u043a\u0430\u0437\u0430\u043d\u043d\u044b\u0445 \u0432\u0438\u0434\u043e\u0432 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438, \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u043e\u043c \u0442\u0430\u043a\u0436\u0435 \u0443\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d \u043f\u0435\u0440\u0435\u0447\u0435\u043d\u044c \u0432\u0438\u0434\u043e\u0432 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438, \u043f\u0440\u0438 \u043e\u0441\u0443\u0449\u0435\u0441\u0442\u0432\u043b\u0435\u043d\u0438\u0438 \u043a\u043e\u0442\u043e\u0440\u044b\u0445 \u0434\u043e\u0445\u043e\u0434\u044b, \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u043d\u044b\u0435 \u0438\u043d\u0434\u0438\u0432\u0438\u0434\u0443\u0430\u043b\u044c\u043d\u044b\u043c \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u0435\u043c \u043c\u0430\u043b\u043e\u0433\u043e \u0431\u0438\u0437\u043d\u0435\u0441\u0430, \u043e\u0431\u043b\u0430\u0433\u0430\u044e\u0442\u0441\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u043c \u043f\u043e \u0441\u0442\u0430\u0432\u043a\u0435 201\u0422\u041f3\u0422 \u0432\u043c\u0435\u0441\u0442\u043e \u0441\u0442\u0430\u0432\u043a\u0438 \u043d\u0430\u043b\u043e\u0433\u0430 11\u0422\u041f3\u0422. \u0421\u043b\u0435\u0434\u043e\u0432\u0430\u0442\u0435\u043b\u044c\u043d\u043e, \u0444\u0438\u0437\u0438\u0447\u0435\u0441\u043a\u043e\u0435 \u043b\u0438\u0446\u043e \u0441\u043e \u0441\u0442\u0430\u0442\u0443\u0441\u043e\u043c \u043c\u0430\u043b\u043e\u0433\u043e \u0431\u0438\u0437\u043d\u0435\u0441\u0430, \u043f\u043e\u043c\u0438\u043c\u043e \u0437\u0430\u043f\u0440\u0435\u0449\u0435\u043d\u043d\u044b\u0445 \u0432\u0438\u0434\u043e\u0432 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438, \u043c\u043e\u0436\u0435\u0442 \u043e\u0441\u0443\u0449\u0435\u0441\u0442\u0432\u043b\u044f\u0442\u044c \u043e\u0434\u043d\u043e\u0432\u0440\u0435\u043c\u0435\u043d\u043d\u043e \u043d\u0435\u0441\u043a\u043e\u043b\u044c\u043a\u043e \u0432\u0438\u0434\u043e\u0432 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438 \u043f\u043e \u043e\u0431\u0449\u0435\u043c\u0443 \u043f\u0440\u0430\u0432\u0438\u043b\u0443 \u0438 \u0441\u043f\u0435\u0446\u0438\u0430\u043b\u044c\u043d\u043e\u043c\u0443 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u043c\u0443 \u0440\u0435\u0436\u0438\u043c\u0443, \u0432 \u0442\u043e\u043c \u0447\u0438\u0441\u043b\u0435 \u043f\u043e\u043b\u0443\u0447\u0430\u0442\u044c \u0437\u0430\u0440\u0430\u0431\u043e\u0442\u043d\u0443\u044e \u043f\u043b\u0430\u0442\u0443 \u043e\u0442 \u0442\u0440\u0443\u0434\u043e\u0432\u043e\u0439 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438. <\/span><\/p>\n<p><span style=\"text-decoration: underline; font-size: 16px;\"><strong>\u0412\u0438\u0434\u044b \u0434\u043e\u0445\u043e\u0434\u043e\u0432, \u043d\u0430 \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u043d\u0435 \u0440\u0430\u0441\u043f\u0440\u043e\u0441\u0442\u0440\u0430\u043d\u044f\u0435\u0442\u0441\u044f \u0441\u043f\u0435\u0446\u0438\u0430\u043b\u044c\u043d\u044b\u0439 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0439 \u0440\u0435\u0436\u0438\u043c:<\/strong><\/span><\/p>\n\n\t\t<\/div>\n\t<\/div>\n<ul class=\"krth-list-icon  krth-list-69f261d01b0a0\"><li><i class=\"fa fa-minus-circle\"><\/i><h5>\u0421\u0434\u0430\u0447\u0430 \u0432 \u0430\u0440\u0435\u043d\u0434\u0443 \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u0438\/\u0430\u0440\u0435\u043d\u0434\u0430 \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u0438<\/h5><\/li><li><i class=\"fa fa-minus-circle\"><\/i><h5>\u0414\u043e\u0445\u043e\u0434 \u043e\u0442 \u043a\u0440\u0435\u0434\u0438\u0442\u0430<\/h5><\/li><li><i class=\"fa fa-minus-circle\"><\/i><h5>\u041f\u0440\u0438\u0431\u044b\u043b\u044c \u043e\u0442 \u0438\u0433\u043e\u0440\u043d\u043e\u0433\u043e \u0431\u0438\u0437\u043d\u0435\u0441\u0430<\/h5><\/li><li><i class=\"fa fa-minus-circle\"><\/i><h5>\u041f\u043e\u0434\u0430\u0440\u043e\u043a<\/h5><\/li><li><i class=\"fa fa-minus-circle\"><\/i><h5>\u0414\u043e\u043f\u043e\u043b\u043d\u0438\u0442\u0435\u043b\u044c\u043d\u044b\u0439 \u0434\u043e\u0445\u043e\u0434, \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u043d\u044b\u0439 \u043e\u0442 \u043f\u0440\u043e\u0434\u0430\u0436\u0438 \u0441\u043b\u0435\u0434\u0443\u044e\u0449\u0435\u0433\u043e \u0438\u043c\u0443\u0449\u0435\u0441\u0442\u0432\u0430<\/h5><p>1) \u041d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u044c 2) \u0422\u0440\u0430\u043d\u0441\u043f\u043e\u0440\u0442\u043d\u043e\u0435 \u0441\u0440\u0435\u0434\u0441\u0442\u0432\u043e 3) \u0426\u0435\u043d\u043d\u044b\u0435 \u0431\u0443\u043c\u0430\u0433\u0438<\/p><\/li><li><i class=\"fa fa-minus-circle\"><\/i><h5>\u0414\u043e\u0445\u043e\u0434\u044b, \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u043d\u044b\u0435 \u0432 \u0432\u0438\u0434\u0435 \u043d\u0430\u0441\u043b\u0435\u0434\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0433\u043e \u0438\u043c\u0443\u0449\u0435\u0441\u0442\u0432\u0430<\/h5><\/li><li><i class=\"fa fa-minus-circle\"><\/i><h5>\u0414\u0438\u0432\u0438\u0434\u0435\u043d\u0434\u044b<\/h5><\/li><li><i class=\"fa fa-minus-circle\"><\/i><h5>\u0418\u043d\u0442\u0435\u0440\u0435\u0441<\/h5><\/li><li><i class=\"fa fa-minus-circle\"><\/i><h5>\u0420\u043e\u044f\u043b\u0442\u0438<\/h5><\/li><li><i class=\"fa fa-minus-circle\"><\/i><h5>\u041f\u0440\u043e\u0449\u0435\u043d\u0438\u0435 \u0434\u043e\u043b\u0433\u043e\u0432<\/h5><\/li><li><i class=\"fa fa-minus-circle\"><\/i><h5>\u041f\u0440\u043e\u0434\u0430\u0436\u0430 \u0434\u043e\u043b\u0435\u0439 \u043f\u0430\u0440\u0442\u043d\u0435\u0440\u0430<\/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. \u041d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u0435 1% \u041d\u0430\u043b\u043e\u0433\u043e\u0432\u0430\u044f \u0441\u0442\u0430\u0432\u043a\u0430 \u0434\u043b\u044f \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u0435\u0439 \u043c\u0430\u043b\u043e\u0433\u043e \u0431\u0438\u0437\u043d\u0435\u0441\u0430<\/h3>\n<p><span style=\"font-size: 16px;\"><blockquote class=\"blockquote-two  krth-blockquote-69f261d01b223\">\u0412 \u0446\u0435\u043b\u043e\u043c \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u044b\u0439 \u0434\u043e\u0445\u043e\u0434 \u043c\u0430\u043b\u043e\u0433\u043e \u0431\u0438\u0437\u043d\u0435\u0441\u0430 \u043e\u0431\u043b\u0430\u0433\u0430\u0435\u0442\u0441\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u043c \u043f\u043e \u0441\u0442\u0430\u0432\u043a\u0435 1%. \u041e\u0434\u043d\u0430\u043a\u043e \u0435\u0441\u043b\u0438 \u0432\u0430\u043b\u043e\u0432\u043e\u0439 \u0434\u043e\u0445\u043e\u0434 \u043e\u0442 \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u0447\u0435\u0441\u043a\u043e\u0439 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438 \u043f\u0440\u0435\u0432\u044b\u0448\u0430\u0435\u0442 500 000 \u043b\u0430\u0440\u0438, \u0441\u0442\u0430\u0432\u043a\u0430 \u043d\u0430\u043b\u043e\u0433\u0430 \u0443\u0432\u0435\u043b\u0438\u0447\u0438\u0432\u0430\u0435\u0442\u0441\u044f \u0434\u043e 31\u0422\u04203\u0422. \u041b\u0438\u0446\u043e \u0441\u043e \u0441\u0442\u0430\u0442\u0443\u0441\u043e\u043c \u043c\u0430\u043b\u043e\u0433\u043e \u0431\u0438\u0437\u043d\u0435\u0441\u0430 \u043e\u0431\u043b\u0430\u0433\u0430\u0435\u0442\u0441\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u043c \u043f\u043e \u0441\u0442\u0430\u0432\u043a\u0435 31\u0422\u041f3\u0422 \u0441 \u043d\u0430\u0447\u0430\u043b\u0430 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0443\u044e\u0449\u0435\u0433\u043e \u043c\u0435\u0441\u044f\u0446\u0430 \u0444\u0438\u043a\u0441\u0430\u0446\u0438\u0438 \u043f\u0440\u0435\u0432\u044b\u0448\u0435\u043d\u0438\u044f \u043b\u0438\u043c\u0438\u0442\u0430 \u0434\u043e\u0445\u043e\u0434\u043e\u0432 \u0432 \u0440\u0430\u0437\u043c\u0435\u0440\u0435 500 000 \u043b\u0430\u0440\u0438 \u0434\u043e \u043a\u043e\u043d\u0446\u0430 \u043a\u0430\u043b\u0435\u043d\u0434\u0430\u0440\u043d\u043e\u0433\u043e \u0433\u043e\u0434\u0430.<\/blockquote><\/span><\/p>\n<p><span style=\"font-size: 16px;\"><strong><u>\u041f\u0440\u0438\u043c\u0435\u0440:<\/u> <\/strong>\u0413\u0435\u043e\u0440\u0433\u0438\u0439 \u043f\u043e\u043b\u0443\u0447\u0438\u043b \u0441\u0442\u0430\u0442\u0443\u0441 \u043c\u0430\u043b\u043e\u0433\u043e \u0431\u0438\u0437\u043d\u0435\u0441\u0430 \u0438 \u043e\u0441\u0443\u0449\u0435\u0441\u0442\u0432\u043b\u044f\u0435\u0442 \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u0447\u0435\u0441\u043a\u0443\u044e \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u044c, \u0432 \u0447\u0430\u0441\u0442\u043d\u043e\u0441\u0442\u0438, \u0432\u043b\u0430\u0434\u0435\u0435\u0442 \u00ab\u043c\u0438\u043d\u0438-\u0440\u044b\u043d\u043a\u043e\u043c\u00bb, \u0433\u0434\u0435 \u0437\u0430\u043d\u0438\u043c\u0430\u0435\u0442\u0441\u044f \u0440\u043e\u0437\u043d\u0438\u0447\u043d\u043e\u0439 \u0442\u043e\u0440\u0433\u043e\u0432\u043b\u0435\u0439 \u043f\u0440\u043e\u0434\u0443\u043a\u0442\u0430\u043c\u0438 \u043f\u0438\u0442\u0430\u043d\u0438\u044f. \u041d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u044b\u0439 \u0434\u043e\u0445\u043e\u0434, \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u043d\u044b\u0439 \u043e\u0442 \u044d\u0442\u043e\u0439 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438 \u043d\u0430 20 \u043e\u043a\u0442\u044f\u0431\u0440\u044f 2019 \u0433\u043e\u0434\u0430, \u043f\u0440\u0435\u0432\u044b\u0441\u0438\u043b 500 000 \u043b\u0430\u0440\u0438.<\/span><\/p>\n<p><span style=\"font-size: 16px;\"><strong><u>\u0410\u043d\u0430\u043b\u0438\u0437:<\/u><\/strong> \u041d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u044b\u0439 \u0434\u043e\u0445\u043e\u0434 \u043e\u0442 \u0442\u043e\u0440\u0433\u043e\u0432\u043b\u0438 \u043c\u0430\u043b\u043e\u0433\u043e \u0431\u0438\u0437\u043d\u0435\u0441\u0430 \u0432 \u0413\u0440\u0443\u0437\u0438\u0438 \u043f\u043e\u0434\u043b\u0435\u0436\u0438\u0442 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044e \u0432 \u0441\u043f\u0435\u0446\u0438\u0430\u043b\u044c\u043d\u043e\u043c \u0440\u0435\u0436\u0438\u043c\u0435, \u0434\u0430\u0436\u0435 \u0435\u0441\u043b\u0438 \u0435\u0433\u043e \u0434\u043e\u0445\u043e\u0434 \u043f\u0440\u0435\u0432\u044b\u0448\u0430\u0435\u0442 500 000 \u043b\u0430\u0440\u0438. \u0421 1 \u044f\u043d\u0432\u0430\u0440\u044f 2019 \u0433\u043e\u0434\u0430 \u043f\u043e 30 \u0441\u0435\u043d\u0442\u044f\u0431\u0440\u044f \u0442\u043e\u0433\u043e \u0436\u0435 \u0433\u043e\u0434\u0430 \u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u044b\u0439 \u0434\u043e\u0445\u043e\u0434 \u043e\u0442 \u0442\u043e\u0440\u0433\u043e\u0432\u043b\u0438 \u0432 \u0413\u0440\u0443\u0437\u0438\u0438 \u0431\u0443\u0434\u0435\u0442 \u043e\u0431\u043b\u0430\u0433\u0430\u0442\u044c\u0441\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u043c \u043f\u043e \u0441\u0442\u0430\u0432\u043a\u0435 11\u0422\u041f3\u0422, \u0443\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u043d\u043e\u0439 \u0434\u043b\u044f \u043c\u0430\u043b\u043e\u0433\u043e \u0431\u0438\u0437\u043d\u0435\u0441\u0430, \u0430 \u0434\u043e\u0445\u043e\u0434\u044b, \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u043d\u044b\u0435 \u0441 1 \u043e\u043a\u0442\u044f\u0431\u0440\u044f \u0434\u043e \u043a\u043e\u043d\u0446\u0430 \u043a\u0430\u043b\u0435\u043d\u0434\u0430\u0440\u043d\u043e\u0433\u043e \u0433\u043e\u0434\u0430, \u2013 \u043f\u043e \u0441\u0442\u0430\u0432\u043a\u0435 11\u0422\u041f3\u0422, \u0443\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u043d\u043e\u0439 \u0434\u043b\u044f \u043c\u0430\u043b\u043e\u0433\u043e \u0431\u0438\u0437\u043d\u0435\u0441\u0430. \u043a\u0443\u0440\u0441 31\u0422\u041f3\u0422.<\/span><\/p>\n<p><span style=\"font-size: 16px;\">1% \u041f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u0438 \u043c\u0430\u043b\u043e\u0433\u043e \u0431\u0438\u0437\u043d\u0435\u0441\u0430 \u043f\u043e\u0434\u0430\u044e\u0442 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0435 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u0438 \u0435\u0436\u0435\u043c\u0435\u0441\u044f\u0447\u043d\u043e. \u041e\u0441\u0432\u043e\u0431\u043e\u0436\u0434\u0435\u043d\u0438\u0435 \u043c\u0430\u043b\u043e\u0433\u043e \u0431\u0438\u0437\u043d\u0435\u0441\u0430 \u043f\u0440\u0438\u043c\u0435\u043d\u044f\u0435\u0442\u0441\u044f \u0442\u043e\u043b\u044c\u043a\u043e \u043a \u043f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u043e\u043c\u0443 \u043d\u0430\u043b\u043e\u0433\u0443, \u0438 \u043e\u043d \u043e\u0431\u044b\u0447\u043d\u043e \u043f\u043b\u0430\u0442\u0438\u0442 \u0434\u0440\u0443\u0433\u0438\u0435 \u043d\u0430\u043b\u043e\u0433\u0438, \u043a\u0430\u043a \u0442\u043e\u0433\u043e \u0442\u0440\u0435\u0431\u0443\u0435\u0442 \u0437\u0430\u043a\u043e\u043d, \u0432\u043a\u043b\u044e\u0447\u0430\u044f \u041d\u0414\u0421 \u0438 \u043f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u044b\u0439 \u043d\u0430\u043b\u043e\u0433.<\/span><\/p>\n<p><span style=\"font-size: 16px;\">\u0417\u0430\u0440\u0430\u0431\u043e\u0442\u043d\u0430\u044f \u043f\u043b\u0430\u0442\u0430, \u0432\u044b\u043f\u043b\u0430\u0447\u0438\u0432\u0430\u0435\u043c\u0430\u044f \u0441\u0443\u0431\u044a\u0435\u043a\u0442\u0430\u043c\u0438 \u043c\u0430\u043b\u043e\u0433\u043e \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430 \u0432 \u0440\u0430\u0437\u043c\u0435\u0440\u0435 \u0434\u043e 6000 \u043b\u0430\u0440\u0438 \u0432 \u0442\u0435\u0447\u0435\u043d\u0438\u0435 \u043a\u0430\u043b\u0435\u043d\u0434\u0430\u0440\u043d\u043e\u0433\u043e \u0433\u043e\u0434\u0430, \u043d\u0435 \u043e\u0431\u043b\u0430\u0433\u0430\u0435\u0442\u0441\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u043c \u0443 \u0438\u0441\u0442\u043e\u0447\u043d\u0438\u043a\u0430 \u0432\u044b\u043f\u043b\u0430\u0442\u044b \u043f\u0440\u0438 \u043d\u0430\u043b\u0438\u0447\u0438\u0438 \u043e\u0434\u043d\u043e\u0433\u043e \u0438\u0437 \u0441\u043b\u0435\u0434\u0443\u044e\u0449\u0438\u0445 \u0443\u0441\u043b\u043e\u0432\u0438\u0439: \u0430) \u043b\u0438\u0446\u043e \u0437\u0430\u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0438\u0440\u043e\u0432\u0430\u043d\u043e \u0432 \u043a\u0430\u0447\u0435\u0441\u0442\u0432\u0435 \u0438\u043d\u0434\u0438\u0432\u0438\u0434\u0443\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u044f \u0438 \u0435\u043c\u0443 \u043f\u0440\u0438\u0441\u0432\u043e\u0435\u043d \u0441\u0442\u0430\u0442\u0443\u0441 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u044f; \u043c\u0430\u043b\u044b\u0439 \u0431\u0438\u0437\u043d\u0435\u0441 \u0432 \u0442\u0435\u0447\u0435\u043d\u0438\u0435 \u0442\u043e\u0433\u043e \u0436\u0435 \u043a\u0430\u043b\u0435\u043d\u0434\u0430\u0440\u043d\u043e\u0433\u043e \u0433\u043e\u0434\u0430; \u0431) \u043e\u0431\u0449\u0438\u0439 \u0434\u043e\u0445\u043e\u0434, \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u043d\u044b\u0439 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u0435\u043c \u043c\u0430\u043b\u043e\u0433\u043e \u0431\u0438\u0437\u043d\u0435\u0441\u0430 \u0437\u0430 \u043f\u0440\u0435\u0434\u044b\u0434\u0443\u0449\u0438\u0439 \u043a\u0430\u043b\u0435\u043d\u0434\u0430\u0440\u043d\u044b\u0439 \u0433\u043e\u0434, \u043d\u0435 \u043f\u0440\u0435\u0432\u044b\u0448\u0430\u0435\u0442 50 000 \u043b\u0430\u0440\u0438.<\/span><\/p>\n<p><span style=\"text-decoration: underline;\"><span style=\"font-size: 16px;\">\u041a \u043b\u0438\u0446\u0430\u043c \u0441\u043e \u0441\u0442\u0430\u0442\u0443\u0441\u043e\u043c \u043c\u0430\u043b\u043e\u0433\u043e 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\u0431\u0438\u0437\u043d\u0435\u0441\u0430:<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 16px;\">\u0412\u0435\u0434\u0438\u0442\u0435 \u0441\u043f\u0435\u0446\u0438\u0430\u043b\u044c\u043d\u044b\u0439 \u0436\u0443\u0440\u043d\u0430\u043b \u0443\u0447\u0435\u0442\u0430, \u0432 \u0442\u043e\u043c \u0447\u0438\u0441\u043b\u0435 \u0432 \u044d\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u043e\u043c \u0432\u0438\u0434\u0435.<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u0418\u0441\u043f\u043e\u043b\u044c\u0437\u0443\u0439\u0442\u0435 \u043a\u0430\u0441\u0441\u043e\u0432\u044b\u0439 \u0430\u043f\u043f\u0430\u0440\u0430\u0442 \u043f\u0440\u0438 \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u0438\u0438 \u043d\u0430\u043b\u0438\u0447\u043d\u044b\u0445 \u0434\u0435\u043d\u0435\u0433<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u0418\u0441\u043f\u043e\u043b\u044c\u0437\u0443\u0439\u0442\u0435 \u043d\u0430\u043a\u043b\u0430\u0434\u043d\u0443\u044e \u043f\u0440\u0438 \u0442\u0440\u0430\u043d\u0441\u043f\u043e\u0440\u0442\u0438\u0440\u043e\u0432\u043a\u0435 \u0438\/\u0438\u043b\u0438 \u0434\u043e\u0441\u0442\u0430\u0432\u043a\u0435 \u0442\u043e\u0432\u0430\u0440\u0430<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u0423\u0431\u044b\u0442\u043a\u0438, \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u043d\u044b\u0435 \u0432 \u0442\u0435\u0447\u0435\u043d\u0438\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u0433\u043e\u0434\u0430, \u043d\u0435 \u0431\u0443\u0434\u0443\u0442 \u043f\u0435\u0440\u0435\u043d\u0435\u0441\u0435\u043d\u044b \u043d\u0430 \u0441\u043b\u0435\u0434\u0443\u044e\u0449\u0438\u0439 \u0433\u043e\u0434, \u0435\u0441\u043b\u0438 \u043d\u0435 \u0431\u0443\u0434\u0435\u0442 \u043e\u0442\u043c\u0435\u043d\u0435\u043d \u0441\u043f\u0435\u0446\u0438\u0430\u043b\u044c\u043d\u044b\u0439 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0439 \u0440\u0435\u0436\u0438\u043c.<\/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. \u0410\u043d\u043d\u0443\u043b\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0435 \u0441\u0442\u0430\u0442\u0443\u0441\u0430<\/h3>\n<p><span style=\"color: #000000; font-size: 16px;\">\u0421\u0442\u0430\u0442\u0443\u0441 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u044f \u043c\u0430\u043b\u043e\u0433\u043e \u0431\u0438\u0437\u043d\u0435\u0441\u0430 \u043f\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0439 \u0441\u0442\u0430\u0432\u043a\u0435 1% \u043f\u043e\u0434\u043b\u0435\u0436\u0438\u0442 \u0430\u043d\u043d\u0443\u043b\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044e, \u0435\u0441\u043b\u0438:<\/span><\/p>\n\n\t\t<\/div>\n\t<\/div>\n<ul class=\"krth-list-icon  krth-list-69f261d01b38b\"><li><i class=\"fa fa-times\"><\/i><h5>\u041b\u0438\u0446\u043e \u043e\u0441\u0443\u0449\u0435\u0441\u0442\u0432\u043b\u044f\u0435\u0442 \u0437\u0430\u043f\u0440\u0435\u0449\u0435\u043d\u043d\u0443\u044e \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u044c, \u0443\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u043d\u0443\u044e \u0437\u0430\u043a\u043e\u043d\u043e\u043c<\/h5><\/li><li><i class=\"fa fa-times\"><\/i><h5>\u041b\u0438\u0446\u043e \u043e\u0431\u0440\u0430\u0442\u0438\u043b\u043e\u0441\u044c \u0432 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0439 \u043e\u0440\u0433\u0430\u043d \u0441 \u0434\u0430\u043d\u043d\u044b\u043c \u0437\u0430\u043f\u0440\u043e\u0441\u043e\u043c \u0434\u043e \u043a\u043e\u043d\u0446\u0430 \u043a\u0430\u043b\u0435\u043d\u0434\u0430\u0440\u043d\u043e\u0433\u043e \u0433\u043e\u0434\u0430.<\/h5><\/li><li><i class=\"fa fa-times\"><\/i><h5>\u041e\u0431\u0449\u0438\u0439 \u0434\u043e\u0445\u043e\u0434, \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u043d\u044b\u0439 \u043e\u0442 \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u0447\u0435\u0441\u043a\u043e\u0439 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438 \u043b\u0438\u0446\u0430, \u043f\u0440\u0435\u0432\u044b\u0448\u0430\u044e\u0449\u0438\u0439 500 000 \u043b\u0430\u0440\u0438 \u0432 \u0442\u0435\u0447\u0435\u043d\u0438\u0435 \u043a\u0430\u0436\u0434\u043e\u0433\u043e \u043a\u0430\u043b\u0435\u043d\u0434\u0430\u0440\u043d\u043e\u0433\u043e \u0433\u043e\u0434\u0430, \u043f\u043e 2 \u043a\u0430\u043b\u0435\u043d\u0434\u0430\u0440\u043d\u044b\u043c \u0433\u043e\u0434\u0430\u043c<\/h5><\/li><li><i class=\"fa fa-times\"><\/i><h5>\u041b\u0438\u0446\u043e \u0431\u044b\u043b\u043e \u043e\u0448\u0442\u0440\u0430\u0444\u043e\u0432\u0430\u043d\u043e \u043d\u0435 \u043c\u0435\u043d\u0435\u0435 3 \u0440\u0430\u0437 \u0432 \u0442\u0435\u0447\u0435\u043d\u0438\u0435 \u043a\u0430\u043b\u0435\u043d\u0434\u0430\u0440\u043d\u043e\u0433\u043e \u0433\u043e\u0434\u0430 \u0437\u0430 \u043d\u0430\u0440\u0443\u0448\u0435\u043d\u0438\u0435 \u043f\u0440\u0430\u0432\u0438\u043b \u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u043d\u0438\u044f \u043a\u0430\u0441\u0441\u043e\u0432\u044b\u043c \u0430\u043f\u043f\u0430\u0440\u0430\u0442\u043e\u043c.<\/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. \u041f\u043e\u043b\u0443\u0447\u0435\u043d\u0438\u0435 \u0441\u0442\u0430\u0442\u0443\u0441\u0430 \u043c\u0430\u043b\u043e\u0433\u043e \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u044f \u043f\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0439 \u0441\u0442\u0430\u0432\u043a\u0435 11\u0422\u041f3\u0422 \u0434\u043b\u044f \u0438\u043d\u043e\u0441\u0442\u0440\u0430\u043d\u043d\u044b\u0445 \u0433\u0440\u0430\u0436\u0434\u0430\u043d.<\/h3>\n<p><span style=\"font-size: 16px;\">\u0418\u043d\u043e\u0441\u0442\u0440\u0430\u043d\u043d\u044b\u0439 \u0433\u0440\u0430\u0436\u0434\u0430\u043d\u0438\u043d \u0424\u0438\u0437\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u043b\u0438\u0446\u0430, \u0441\u0442\u0430\u0432\u0448\u0438\u0435 \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0430\u043c\u0438 \u0413\u0440\u0443\u0437\u0438\u0438, \u0442\u0430\u043a\u0436\u0435 \u043c\u043e\u0433\u0443\u0442 \u043f\u043e\u043b\u0443\u0447\u0438\u0442\u044c \u0441\u0442\u0430\u0442\u0443\u0441 \u043c\u0430\u043b\u043e\u0433\u043e \u0431\u0438\u0437\u043d\u0435\u0441\u0430. \u0420\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u043e\u043c \u0413\u0440\u0443\u0437\u0438\u0438 \u0432 \u0442\u0435\u0447\u0435\u043d\u0438\u0435 \u0432\u0441\u0435\u0433\u043e \u0442\u0435\u043a\u0443\u0449\u0435\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u0433\u043e\u0434\u0430 \u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u0444\u0438\u0437\u0438\u0447\u0435\u0441\u043a\u043e\u0435 \u043b\u0438\u0446\u043e, \u043a\u043e\u0442\u043e\u0440\u043e\u0435 \u0444\u0430\u043a\u0442\u0438\u0447\u0435\u0441\u043a\u0438 \u043d\u0430\u0445\u043e\u0434\u0438\u0442\u0441\u044f \u043d\u0430 \u0442\u0435\u0440\u0440\u0438\u0442\u043e\u0440\u0438\u0438 \u0413\u0440\u0443\u0437\u0438\u0438 183 \u0438 \u0431\u043e\u043b\u0435\u0435 \u0434\u043d\u0435\u0439 \u0432 \u0442\u0435\u0447\u0435\u043d\u0438\u0435 \u043b\u044e\u0431\u044b\u0445 \u043d\u0435\u043f\u0440\u0435\u0440\u044b\u0432\u043d\u044b\u0445 12 \u043a\u0430\u043b\u0435\u043d\u0434\u0430\u0440\u043d\u044b\u0445 \u043c\u0435\u0441\u044f\u0446\u0435\u0432, \u0437\u0430\u043a\u0430\u043d\u0447\u0438\u0432\u0430\u044e\u0449\u0438\u0445\u0441\u044f \u0432 \u044d\u0442\u043e\u043c \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u043c \u0433\u043e\u0434\u0443. \u0421\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0435\u043d\u043d\u043e, \u0438\u043d\u043e\u0441\u0442\u0440\u0430\u043d\u043d\u044b\u0435 \u0433\u0440\u0430\u0436\u0434\u0430\u043d\u0435 \u043c\u043e\u0433\u0443\u0442 \u0432\u044b\u0435\u0437\u0436\u0430\u0442\u044c \u0437\u0430 \u0433\u0440\u0430\u043d\u0438\u0446\u0443, \u0437\u0430\u043d\u0438\u043c\u0430\u0442\u044c\u0441\u044f \u0441\u0432\u043e\u0438\u043c \u0431\u0438\u0437\u043d\u0435\u0441\u043e\u043c \u0438 \u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u0442\u044c\u0441\u044f \u0441\u0442\u0430\u0442\u0443\u0441\u043e\u043c \u043c\u0430\u043b\u043e\u0433\u043e \u0431\u0438\u0437\u043d\u0435\u0441\u0430, \u0435\u0441\u043b\u0438 \u043e\u043d\u0438 \u043d\u0430\u0445\u043e\u0434\u044f\u0442\u0441\u044f \u0432 \u0413\u0440\u0443\u0437\u0438\u0438 \u0431\u043e\u043b\u0435\u0435 183 \u0434\u043d\u0435\u0439 \u0432 \u0442\u0435\u0447\u0435\u043d\u0438\u0435 \u043a\u0430\u043b\u0435\u043d\u0434\u0430\u0440\u043d\u043e\u0433\u043e \u0433\u043e\u0434\u0430. \u041a\u043e\u043d\u0435\u0447\u043d\u043e, \u043c\u044b \u0442\u0430\u043a\u0436\u0435 \u0434\u043e\u043b\u0436\u043d\u044b \u043f\u0440\u0438\u043d\u044f\u0442\u044c \u0432\u043e \u0432\u043d\u0438\u043c\u0430\u043d\u0438\u0435 \u0443\u0441\u043b\u043e\u0432\u0438\u044f \u0441\u043e\u0433\u043b\u0430\u0448\u0435\u043d\u0438\u044f \u043e\u0431 \u0438\u0437\u0431\u0435\u0436\u0430\u043d\u0438\u0438 \u0434\u0432\u043e\u0439\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u0438 \u0442\u043e, \u043d\u0430\u0441\u043a\u043e\u043b\u044c\u043a\u043e \u043e\u043d\u043e \u0437\u0430\u0449\u0438\u0449\u0430\u0435\u0442 \u043d\u0430\u0441 \u043e\u0442 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u043b\u044c\u0433\u043e\u0442 \u0434\u043b\u044f \u043c\u0430\u043b\u043e\u0433\u043e \u0431\u0438\u0437\u043d\u0435\u0441\u0430.<\/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. \u0417\u0430\u043a\u043b\u044e\u0447\u0435\u043d\u0438\u0435<\/h3>\n<p><span style=\"font-size: 16px;\">\u0421\u0442\u0430\u0442\u0443\u0441 \u043c\u0430\u043b\u043e\u0433\u043e \u0431\u0438\u0437\u043d\u0435\u0441\u0430 \u0434\u0435\u0439\u0441\u0442\u0432\u0438\u0442\u0435\u043b\u044c\u043d\u043e \u043f\u0440\u0435\u0434\u043b\u0430\u0433\u0430\u0435\u0442 \u043e\u0447\u0435\u043d\u044c \u0441\u0443\u0449\u0435\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0435 \u043b\u044c\u0433\u043e\u0442\u044b \u0438\u043d\u0434\u0438\u0432\u0438\u0434\u0443\u0430\u043b\u044c\u043d\u044b\u043c \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u044f\u043c \u0432 \u0447\u0430\u0441\u0442\u0438 \u043f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u0430. \u0415\u0441\u043b\u0438 \u0438\u043d\u0434\u0438\u0432\u0438\u0434\u0443\u0430\u043b\u044c\u043d\u044b\u0439 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\u0442\u043e\u043b\u044c\u043a\u043e \u043f\u043e \u0441\u0442\u0430\u0432\u043a\u0435 11\u0422\u041f3\u0422.<\/span><\/p>\n<p><span style=\"font-size: 16px;\">\u0414\u043b\u044f \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u0438\u044f \u0434\u043e\u043f\u043e\u043b\u043d\u0438\u0442\u0435\u043b\u044c\u043d\u043e\u0439 \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u0438 \u0438\u043b\u0438 \u043f\u043e\u043c\u043e\u0449\u0438 \u0432 \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u0438\u0438 \u0441\u0442\u0430\u0442\u0443\u0441\u0430 \u041f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u044f \u043c\u0430\u043b\u043e\u0433\u043e \u0431\u0438\u0437\u043d\u0435\u0441\u0430 <a href=\"https:\/\/taxconsulting.ge\/ru\/%d1%81%d0%b2%d1%8f%d0%b7%d0%b0%d1%82%d1%8c%d1%81%d1%8f-%d1%81-%d0%bd%d0%b0%d0%bc%d0%b8\/\">\u0441\u0432\u044f\u0437\u0430\u0442\u044c\u0441\u044f \u0441 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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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