{"id":4973,"date":"2022-05-09T17:21:22","date_gmt":"2022-05-09T17:21:22","guid":{"rendered":"https:\/\/taxconsulting.ge\/?p=4973"},"modified":"2025-05-11T15:31:33","modified_gmt":"2025-05-11T15:31:33","slug":"short-review-of-profit-tax-in-georgia","status":"publish","type":"post","link":"https:\/\/taxconsulting.ge\/ru\/2022\/05\/09\/\u043a\u0440\u0430\u0442\u043a\u0438\u0439-\u043e\u0431\u0437\u043e\u0440-\u043d\u0430\u043b\u043e\u0433\u0430-\u043d\u0430-\u043f\u0440\u0438\u0431\u044b\u043b\u044c-\u0432-\u0433\u0440\u0443\u0437\/","title":{"rendered":"\u041a\u0440\u0430\u0442\u043a\u0438\u0439 \u043e\u0431\u0437\u043e\u0440 \u043d\u0430\u043b\u043e\u0433\u0430 \u043d\u0430 \u043f\u0440\u0438\u0431\u044b\u043b\u044c \u0432 \u0413\u0440\u0443\u0437\u0438\u0438"},"content":{"rendered":"
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1. \u0412\u0412\u0415\u0414\u0415\u041d\u0418\u0415<\/span><\/h2>\n
\u0421\u0442\u0430\u0432\u043a\u0430 \u043d\u0430\u043b\u043e\u0433\u0430 \u043d\u0430 \u043f\u0440\u0438\u0431\u044b\u043b\u044c \u0432 \u0413\u0440\u0443\u0437\u0438\u0438 \u0441\u043e\u0441\u0442\u0430\u0432\u043b\u044f\u0435\u0442 \u2013 151\u0422\u04203\u0422.<\/span><\/h6>\n
\u041d\u0430\u043b\u043e\u0433\u0443 \u043d\u0430 \u043f\u0440\u0438\u0431\u044b\u043b\u044c \u043f\u043e\u0434\u043b\u0435\u0436\u0430\u0442:<\/span><\/a><\/pre>\n
1. \u0420\u0430\u0441\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u043d\u0430\u044f \u043f\u0440\u0438\u0431\u044b\u043b\u044c;<\/span>
\n2. \u041f\u0440\u043e\u0438\u0437\u0432\u0435\u0434\u0435\u043d\u043d\u044b\u0435 \u0440\u0430\u0441\u0445\u043e\u0434\u044b \u0438\u043b\u0438 \u0438\u043d\u044b\u0435 \u0432\u044b\u043f\u043b\u0430\u0442\u044b, \u043d\u0435 \u0441\u0432\u044f\u0437\u0430\u043d\u043d\u044b\u0435 \u0441 \u0445\u043e\u0437\u044f\u0439\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0439 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u044c\u044e;<\/span>
\n3. \u0411\u0435\u0441\u043f\u043b\u0430\u0442\u043d\u0430\u044f \u0434\u043e\u0441\u0442\u0430\u0432\u043a\u0430 \u0442\u043e\u0432\u0430\u0440\u043e\u0432\/\u0443\u0441\u043b\u0443\u0433 \u0438\/\u0438\u043b\u0438 \u043f\u0435\u0440\u0435\u0432\u043e\u0434 \u0434\u0435\u043d\u0435\u0436\u043d\u044b\u0445 \u0441\u0440\u0435\u0434\u0441\u0442\u0432;<\/span>
\n4. \u041f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u0438\u0442\u0435\u043b\u044c\u0441\u043a\u0438\u0435 \u0440\u0430\u0441\u0445\u043e\u0434\u044b, \u0443\u043f\u043b\u0430\u0447\u0435\u043d\u043d\u044b\u0435 \u0441\u0432\u0435\u0440\u0445 \u043e\u0433\u0440\u0430\u043d\u0438\u0447\u0435\u043d\u043d\u043e\u0439 \u0441\u0443\u043c\u043c\u044b, \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u043d\u043e\u0439 \u041d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u043c \u043a\u043e\u0434\u0435\u043a\u0441\u043e\u043c \u0413\u0440\u0443\u0437\u0438\u0438;<\/span><\/p>\n
\u0421\u0443\u043c\u043c\u0430, \u043f\u043e\u0434\u043b\u0435\u0436\u0430\u0449\u0430\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044e \u043f\u0440\u0438\u0431\u044b\u043b\u0438, \u0440\u0430\u0441\u0441\u0447\u0438\u0442\u044b\u0432\u0430\u0435\u0442\u0441\u044f \u043f\u0443\u0442\u0435\u043c \u0434\u0435\u043b\u0435\u043d\u0438\u044f \u0441\u0443\u043c\u043c\u044b \u043f\u0440\u043e\u0438\u0437\u0432\u0435\u0434\u0435\u043d\u043d\u043e\u0439 \u0432\u044b\u043f\u043b\u0430\u0442\u044b\/\u0443\u043f\u043b\u0430\u0447\u0435\u043d\u043d\u043e\u0433\u043e \u0440\u0430\u0441\u0445\u043e\u0434\u0430 \u043f\u043e \u043e\u0431\u044a\u0435\u043a\u0442\u0443 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f, \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u044f\u0435\u043c\u043e\u043c\u0443 \u043d\u0430 0,85.<\/span><\/p>\n
2. \u0420\u0410\u0421\u041f\u0420\u0415\u0414\u0415\u041b\u0415\u041d\u0418\u0415 \u041f\u0420\u0418\u0411\u042b\u041b\u0418<\/span><\/h2>\n
\u0420\u0430\u0441\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u0438\u0435\u043c \u043f\u0440\u0438\u0431\u044b\u043b\u0438 \u0441\u0447\u0438\u0442\u0430\u044e\u0442\u0441\u044f:<\/span><\/pre>\n
1. \u041b\u044e\u0431\u0430\u044f \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u044f, \u0441\u043e\u0432\u0435\u0440\u0448\u0430\u0435\u043c\u0430\u044f \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u0435\u043c \u0441\u043e \u0441\u0432\u044f\u0437\u0430\u043d\u043d\u044b\u043c \u043b\u0438\u0446\u043e\u043c (\u043a\u043e\u0442\u043e\u0440\u043e\u0435 \u043d\u0435 \u043e\u0431\u043b\u0430\u0433\u0430\u0435\u0442\u0441\u044f \u043d\u043e\u0432\u044b\u043c \u044d\u0441\u0442\u043e\u043d\u0441\u043a\u0438\u043c \u0442\u0438\u043f\u043e\u0432\u044b\u043c \u043d\u0430\u043b\u043e\u0433\u043e\u043c \u043d\u0430 \u043f\u0440\u0438\u0431\u044b\u043b\u044c), \u0435\u0441\u043b\u0438 \u0446\u0435\u043d\u0430 \u0437\u0430\u043a\u043b\u044e\u0447\u0435\u043d\u043d\u043e\u0439 \u043c\u0435\u0436\u0434\u0443 \u043d\u0438\u043c\u0438 \u0441\u0434\u0435\u043b\u043a\u0438 \u043e\u0442\u043b\u0438\u0447\u0430\u0435\u0442\u0441\u044f \u043e\u0442 \u0435\u0435 \u0440\u044b\u043d\u043e\u0447\u043d\u043e\u0439 \u0446\u0435\u043d\u044b \u0438 \u0438\u0445 \u0432\u0437\u0430\u0438\u043c\u043e\u0441\u0432\u044f\u0437\u044c \u0432\u043b\u0438\u044f\u0435\u0442 \u043d\u0430 \u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442 \u0441\u0434\u0435\u043b\u043a\u0438;<\/span><\/p>\n
2. \u041f\u0440\u043e\u0432\u0435\u0441\u0442\u0438 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u0438\u0440\u0443\u0435\u043c\u0443\u044e \u0441\u0434\u0435\u043b\u043a\u0443, \u0435\u0441\u043b\u0438 \u0443\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u043d\u044b\u0435 \u0443\u0441\u043b\u043e\u0432\u0438\u044f \u0441\u0434\u0435\u043b\u043a\u0438 \u043d\u0435 \u0443\u0434\u043e\u0432\u043b\u0435\u0442\u0432\u043e\u0440\u044f\u044e\u0442 \u0440\u044b\u043d\u043e\u0447\u043d\u043e\u043c\u0443 \u043f\u0440\u0438\u043d\u0446\u0438\u043f\u0443;<\/span><\/p>\n
3. \u041b\u044e\u0431\u0430\u044f \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u044f, \u0441\u043e\u0432\u0435\u0440\u0448\u0430\u0435\u043c\u0430\u044f \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u0435\u043c \u0441 \u043b\u0438\u0446\u043e\u043c, \u043e\u0441\u0432\u043e\u0431\u043e\u0436\u0434\u0430\u0435\u043c\u044b\u043c \u043e\u0442 \u043d\u0430\u043b\u043e\u0433\u0430 \u043d\u0430 \u043f\u0440\u0438\u0431\u044b\u043b\u044c\/\u043d\u0430\u043b\u043e\u0433 \u043d\u0430 \u043f\u0440\u0438\u0431\u044b\u043b\u044c, \u0435\u0441\u043b\u0438 \u0446\u0435\u043d\u0430 \u0437\u0430\u043a\u043b\u044e\u0447\u0435\u043d\u043d\u043e\u0439 \u043c\u0435\u0436\u0434\u0443 \u043d\u0438\u043c\u0438 \u0441\u0434\u0435\u043b\u043a\u0438 \u043e\u0442\u043b\u0438\u0447\u0430\u0435\u0442\u0441\u044f \u043e\u0442 \u0435\u0435 \u0440\u044b\u043d\u043e\u0447\u043d\u043e\u0439 \u0446\u0435\u043d\u044b.<\/span><\/p>\n
3. \u0412\u041d\u0415\u042d\u041a\u041e\u041d\u041e\u041c\u0418\u0427\u0415\u0421\u041a\u0418\u0415 \u0417\u0410\u0422\u0420\u0410\u0422\u042b\/\u041f\u041b\u0410\u0422\u0415\u0416\u0418<\/span><\/h2>\n
\u041a \u0440\u0430\u0441\u0445\u043e\u0434\u0430\u043c, \u043d\u0435 \u0441\u0432\u044f\u0437\u0430\u043d\u043d\u044b\u043c \u0441 \u0445\u043e\u0437\u044f\u0439\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0439 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u044c\u044e, \u043e\u0442\u043d\u043e\u0441\u044f\u0442\u0441\u044f:<\/span><\/span><\/pre>\n
1. \u0417\u0430\u0442\u0440\u0430\u0442\u044b, \u043d\u0435 \u043f\u043e\u0434\u0442\u0432\u0435\u0440\u0436\u0434\u0435\u043d\u043d\u044b\u0435 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u043b\u044c\u043d\u043e;<\/span><\/p>\n
2. \u0420\u0430\u0441\u0445\u043e\u0434\u044b, \u0446\u0435\u043b\u044c\u044e \u043e\u043f\u043b\u0430\u0442\u044b \u043a\u043e\u0442\u043e\u0440\u044b\u0445 \u043d\u0435 \u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u0438\u0435 \u043f\u0440\u0438\u0431\u044b\u043b\u0438, \u0434\u043e\u0445\u043e\u0434\u0430 \u0438\u043b\u0438 \u043a\u043e\u043c\u043f\u0435\u043d\u0441\u0430\u0446\u0438\u0438;<\/span><\/p>\n
3. \u0420\u0430\u0441\u0445\u043e\u0434\u044b, \u0443\u043f\u043b\u0430\u0447\u0435\u043d\u043d\u044b\u0435 \u0437\u0430 \u0442\u043e\u0432\u0430\u0440\u044b\/\u0443\u0441\u043b\u0443\u0433\u0438, \u043f\u0440\u0438\u043e\u0431\u0440\u0435\u0442\u0435\u043d\u043d\u044b\u0435 \u0443 \u0444\u0438\u0437\u0438\u0447\u0435\u0441\u043a\u043e\u0433\u043e \u043b\u0438\u0446\u0430, \u0438\u043c\u0435\u044e\u0449\u0435\u0433\u043e \u0441\u0442\u0430\u0442\u0443\u0441 \u043c\u0438\u043a\u0440\u043e\u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430, \u0437\u0430 \u0438\u0441\u043a\u043b\u044e\u0447\u0435\u043d\u0438\u0435\u043c \u0441\u043b\u0443\u0447\u0430\u0435\u0432, \u043a\u043e\u0433\u0434\u0430 \u0434\u043e\u0445\u043e\u0434, \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u043d\u044b\u0439 \u043e\u0442 \u043f\u043e\u0441\u0442\u0430\u0432\u043a\u0438 \u0442\u043e\u0432\u0430\u0440\u043e\u0432\/\u0443\u0441\u043b\u0443\u0433 \u043b\u0438\u0446\u043e\u043c, \u0438\u043c\u0435\u044e\u0449\u0438\u043c \u044d\u0442\u043e\u0442 \u0441\u0442\u0430\u0442\u0443\u0441, \u043e\u0431\u043b\u0430\u0433\u0430\u0435\u0442\u0441\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u043c \u043f\u043e \u043e\u0431\u0449\u0435\u043c\u0443 \u043f\u0440\u0430\u0432\u0438\u043b\u0443, \u0438\u043b\u0438 \u043f\u0440\u0438 \u043e\u0442\u043f\u0440\u0430\u0432\u043a\u0435 \u0433\u0440\u0443\u0437\u0430 \u043f\u0440\u0438 \u043f\u043e\u0441\u0442\u0430\u0432\u043a\u0435\/\u043f\u0440\u0438\u043e\u0431\u0440\u0435\u0442\u0435\u043d\u0438\u0438 \u0442\u043e\u0432\u0430\u0440\u043e\u0432 \u0432\u044b\u0434\u0430\u0435\u0442\u0441\u044f \u043e\u0442\u043c\u0435\u0442\u043a\u0430\/\u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442 \u0444\u043e\u0440\u043c\u044b, \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u043d\u043e\u0439 \u041c\u0438\u043d\u0438\u0441\u0442\u0440\u043e\u043c \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432 \u0413\u0440\u0443\u0437\u0438\u0438;<\/span><\/p>\n
4. \u041f\u0440\u043e\u0446\u0435\u043d\u0442\u044b, \u0443\u043f\u043b\u0430\u0447\u0435\u043d\u043d\u044b\u0435 \u0437\u0430 \u043a\u0440\u0435\u0434\u0438\u0442 (\u0437\u0430\u0439\u043c), \u043f\u0440\u0435\u0432\u044b\u0448\u0430\u044e\u0442 \u0433\u043e\u0434\u043e\u0432\u0443\u044e \u043f\u0440\u043e\u0446\u0435\u043d\u0442\u043d\u0443\u044e \u0441\u0442\u0430\u0432\u043a\u0443, \u0443\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u043d\u0443\u044e \u041c\u0438\u043d\u0438\u0441\u0442\u0440\u043e\u043c \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432 \u0413\u0440\u0443\u0437\u0438\u0438;<\/span><\/p>\n
5. \u0420\u0430\u0441\u0445\u043e\u0434\u044b, \u0443\u043f\u043b\u0430\u0447\u0435\u043d\u043d\u044b\u0435 \u043b\u0438\u0446\u043e\u043c \u043f\u0440\u0438 \u043f\u0440\u0438\u043e\u0431\u0440\u0435\u0442\u0435\u043d\u0438\u0438 \u0438\u043d\u043e\u0441\u0442\u0440\u0430\u043d\u043d\u044b\u0445 \u0442\u043e\u0432\u0430\u0440\u043e\u0432 \u0443 \u0441\u043f\u0435\u0446\u0438\u0430\u043b\u044c\u043d\u043e\u0439 \u0442\u043e\u0440\u0433\u043e\u0432\u043e\u0439 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 \u0432 \u0441\u0443\u043c\u043c\u0435, \u043f\u0440\u0435\u0432\u044b\u0448\u0430\u044e\u0449\u0435\u0439 \u0442\u0430\u043c\u043e\u0436\u0435\u043d\u043d\u0443\u044e \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u044c \u0442\u043e\u0432\u0430\u0440\u043e\u0432, \u0437\u0430 \u0438\u0441\u043a\u043b\u044e\u0447\u0435\u043d\u0438\u0435\u043c \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432, \u043d\u0435 \u0441\u0432\u044f\u0437\u0430\u043d\u043d\u044b\u0445 \u0441 \u043f\u043b\u0430\u0442\u0435\u0436\u0430\u043c\u0438 \u0432 \u0441\u043f\u0435\u0446\u0438\u0430\u043b\u044c\u043d\u0443\u044e \u0442\u043e\u0440\u0433\u043e\u0432\u0443\u044e \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u044e.<\/span><\/p>\n
4. \u0412\u041d\u0415\u042d\u041a\u041e\u041d\u041e\u041c\u0418\u0427\u0415\u0421\u041a\u0418\u0415 \u0417\u0410\u0422\u0420\u0410\u0422\u042b\/\u041f\u041b\u0410\u0422\u0415\u0416\u0418<\/span><\/h2>\n
\u041d\u0430\u043b\u043e\u0433\u043e\u043c \u043d\u0430 \u043f\u0440\u0438\u0431\u044b\u043b\u044c \u043e\u0431\u043b\u0430\u0433\u0430\u044e\u0442\u0441\u044f:<\/span><\/pre>\n
1. \u041f\u043b\u0430\u0442\u0435\u0436\u0438 \u043f\u043e \u043f\u0440\u0438\u043e\u0431\u0440\u0435\u0442\u0435\u043d\u0438\u044e \u0434\u043e\u043b\u0433\u043e\u0432\u044b\u0445 \u0446\u0435\u043d\u043d\u044b\u0445 \u0431\u0443\u043c\u0430\u0433, \u0432\u044b\u043f\u0443\u0449\u0435\u043d\u043d\u044b\u0445 \u043b\u0438\u0446\u043e\u043c, \u0437\u0430\u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u044b\u043c \u0432 \u0441\u0442\u0440\u0430\u043d\u0435 \u0441 \u043b\u044c\u0433\u043e\u0442\u043d\u044b\u043c \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u043c \u0440\u0435\u0436\u0438\u043c\u043e\u043c, \u0430 \u0442\u0430\u043a\u0436\u0435 \u043b\u0438\u0446\u043e\u043c, \u043e\u0441\u0432\u043e\u0431\u043e\u0436\u0434\u0435\u043d\u043d\u044b\u043c \u043e\u0442 \u043d\u0430\u043b\u043e\u0433\u0430 \u043d\u0430 \u043f\u0440\u0438\u0431\u044b\u043b\u044c;<\/span><\/p>\n
2. \u041a\u043e\u043d\u0442\u0440\u0430\u043a\u0442\u043d\u044b\u0435 \u043f\u0435\u043d\u0438 \u0438\/\u0438\u043b\u0438 \u0438\u043d\u044b\u0435 \u0448\u0442\u0440\u0430\u0444\u044b, \u0432\u044b\u043f\u043b\u0430\u0447\u0438\u0432\u0430\u0435\u043c\u044b\u0435 \u043b\u0438\u0446\u0443, \u0437\u0430\u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u043e\u043c\u0443 \u0432 \u0441\u0442\u0440\u0430\u043d\u0435 \u0441 \u043b\u044c\u0433\u043e\u0442\u043d\u044b\u043c \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u043c \u0440\u0435\u0436\u0438\u043c\u043e\u043c, \u0430 \u0442\u0430\u043a\u0436\u0435 \u043b\u0438\u0446\u0443, \u043e\u0441\u0432\u043e\u0431\u043e\u0436\u0434\u0435\u043d\u043d\u043e\u043c\u0443 \u043e\u0442 \u043d\u0430\u043b\u043e\u0433\u0430 \u043d\u0430 \u043f\u0440\u0438\u0431\u044b\u043b\u044c, \u0432\u043e\u0437\u043d\u0438\u043a\u0448\u0438\u0435 \u043d\u0430 \u043e\u0441\u043d\u043e\u0432\u0430\u043d\u0438\u0438 \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u043d\u044b\u0445 \u043e\u0442\u043d\u043e\u0448\u0435\u043d\u0438\u0439;<\/span><\/p>\n
3. \u0410\u0432\u0430\u043d\u0441\u043e\u0432\u044b\u0435 \u0432\u044b\u043f\u043b\u0430\u0442\u044b \u043b\u0438\u0446\u0443, \u0437\u0430\u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u043e\u043c\u0443 \u0432 \u0441\u0442\u0440\u0430\u043d\u0435 \u0441 \u043b\u044c\u0433\u043e\u0442\u043d\u044b\u043c \u0440\u0435\u0436\u0438\u043c\u043e\u043c \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f, \u0430 \u0442\u0430\u043a\u0436\u0435 \u043b\u0438\u0446\u0443, \u043e\u0441\u0432\u043e\u0431\u043e\u0436\u0434\u0435\u043d\u043d\u043e\u043c\u0443 \u043e\u0442 \u043d\u0430\u043b\u043e\u0433\u0430 \u043d\u0430 \u043f\u0440\u0438\u0431\u044b\u043b\u044c;<\/span><\/p>\n
4. \u041f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u0435 \u043a\u0440\u0435\u0434\u0438\u0442\u0430 \u043b\u0438\u0446\u0443, \u0437\u0430\u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u043e\u043c\u0443 \u0432 \u0441\u0442\u0440\u0430\u043d\u0435 \u0441 \u043b\u044c\u0433\u043e\u0442\u043d\u044b\u043c \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u043c \u0440\u0435\u0436\u0438\u043c\u043e\u043c, \u0430 \u0442\u0430\u043a\u0436\u0435 \u043b\u0438\u0446\u0443, \u043e\u0441\u0432\u043e\u0431\u043e\u0436\u0434\u0435\u043d\u043d\u043e\u043c\u0443 \u043e\u0442 \u043d\u0430\u043b\u043e\u0433\u0430 \u043d\u0430 \u043f\u0440\u0438\u0431\u044b\u043b\u044c \u0438\/\u0438\u043b\u0438 \u043f\u043b\u0430\u0442\u0435\u0436\u0435\u0439, \u043f\u0440\u043e\u0438\u0437\u0432\u0435\u0434\u0435\u043d\u043d\u044b\u0445 \u0434\u043b\u044f \u043f\u0440\u0438\u043e\u0431\u0440\u0435\u0442\u0435\u043d\u0438\u044f \u0438\u0441\u043a\u0430 \u043a \u044d\u0442\u043e\u043c\u0443 \u043b\u0438\u0446\u0443;<\/span><\/p>\n
5. \u0423\u0431\u044b\u0442\u043e\u043a, \u043f\u0440\u0438\u0447\u0438\u043d\u0435\u043d\u043d\u044b\u0439 \u0432 \u0441\u0432\u044f\u0437\u0438 \u0441 \u043f\u0435\u0440\u0435\u0445\u043e\u0434\u043e\u043c \u043f\u0440\u0430\u0432\u0430 \u0442\u0440\u0435\u0431\u043e\u0432\u0430\u043d\u0438\u044f \u0438 (\u0438\u043b\u0438) \u043e\u0442\u043a\u0430\u0437\u043e\u043c \u0432 \u043f\u0440\u0430\u0432\u0435 \u0442\u0440\u0435\u0431\u043e\u0432\u0430\u043d\u0438\u044f \u043b\u0438\u0446\u0443, \u0437\u0430\u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u043e\u043c\u0443 \u0432 \u0441\u0442\u0440\u0430\u043d\u0435 \u0441 \u043b\u044c\u0433\u043e\u0442\u043d\u044b\u043c \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u043c \u0440\u0435\u0436\u0438\u043c\u043e\u043c, \u0430 \u0442\u0430\u043a\u0436\u0435 \u043b\u0438\u0446\u0443, \u043e\u0441\u0432\u043e\u0431\u043e\u0436\u0434\u0435\u043d\u043d\u043e\u043c\u0443 \u043e\u0442 \u043d\u0430\u043b\u043e\u0433\u0430 \u043d\u0430 \u043f\u0440\u0438\u0431\u044b\u043b\u044c.<\/span><\/p>\n
6. \u0412\u043a\u043b\u0430\u0434 \u0432 \u043a\u0430\u043f\u0438\u0442\u0430\u043b \u043d\u0435\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0430, \u0430 \u0442\u0430\u043a\u0436\u0435 \u043b\u0438\u0446\u0430, \u043e\u0441\u0432\u043e\u0431\u043e\u0436\u0434\u0435\u043d\u043d\u043e\u0433\u043e \u043e\u0442 \u043d\u0430\u043b\u043e\u0433\u0430 \u043d\u0430 \u043f\u0440\u0438\u0431\u044b\u043b\u044c, \u0438 (\u0438\u043b\u0438) \u043f\u043b\u0430\u0442\u0430 \u0437\u0430 \u043f\u0440\u0438\u043e\u0431\u0440\u0435\u0442\u0435\u043d\u0438\u0435 \u0434\u043e\u043b\u0438 (\u0434\u043e\u043b\u0438) (\u0437\u0430 \u0438\u0441\u043a\u043b\u044e\u0447\u0435\u043d\u0438\u0435\u043c \u0434\u043e\u043b\u0438 (\u0434\u043e\u043b\u0438), \u0440\u0430\u0437\u043c\u0435\u0449\u0435\u043d\u043d\u043e\u0439 \u043d\u0430 \u0438\u043d\u043e\u0441\u0442\u0440\u0430\u043d\u043d\u043e \u043f\u0440\u0438\u0437\u043d\u0430\u043d\u043d\u043e\u0439 \u0430\u043a\u0446\u0438\u0438 \u043e\u0431\u043c\u0435\u043d.<\/span><\/p>\n
7. \u041f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u0435 \u043a\u0440\u0435\u0434\u0438\u0442\u0430 \u0444\u0438\u0437\u0438\u0447\u0435\u0441\u043a\u043e\u043c\u0443 \u043b\u0438\u0446\u0443 \u0438\u043b\u0438 \u043d\u0435\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0443 (\u0437\u0430 \u0438\u0441\u043a\u043b\u044e\u0447\u0435\u043d\u0438\u0435\u043c \u043f\u0440\u0438\u043e\u0431\u0440\u0435\u0442\u0435\u043d\u0438\u044f \u043a\u0440\u0435\u0434\u0438\u0442\u043d\u044b\u0445 \u0446\u0435\u043d\u043d\u044b\u0445 \u0431\u0443\u043c\u0430\u0433, \u0440\u0430\u0437\u043c\u0435\u0449\u0435\u043d\u043d\u044b\u0445 \u043d\u0430 \u0438\u043d\u043e\u0441\u0442\u0440\u0430\u043d\u043d\u043e \u043f\u0440\u0438\u0437\u043d\u0430\u043d\u043d\u043e\u0439 \u0444\u043e\u043d\u0434\u043e\u0432\u043e\u0439 \u0431\u0438\u0440\u0436\u0435).<\/span><\/p>\n
5. \u0412\u041e\u0417\u0412\u0420\u0410\u0429\u0415\u041d\u0418\u0415 \u041d\u0410\u041b\u041e\u0413\u041e\u0412<\/span><\/h2>\n
1. \u0415\u0441\u043b\u0438 \u043d\u0430 \u043e\u043f\u043b\u0430\u0442\u0443 \u043f\u043e\u0432\u043b\u0438\u044f\u043b\u043e (\u0444\u0430\u043a\u0442\u0438\u0447\u0435\u0441\u043a\u0438 \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u0430 \u0441\u0443\u043c\u043c\u0430) \u0432 \u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u0435 \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u044f \u043f\u0440\u0438\u043e\u0431\u0440\u0435\u0442\u0435\u043d\u043d\u044b\u0445 \u0434\u043e\u043b\u0433\u043e\u0432\u044b\u0445 \u0446\u0435\u043d\u043d\u044b\u0445 \u0431\u0443\u043c\u0430\u0433 \u0438\u043b\u0438 \u043f\u0440\u0430\u0432\u0430 \u043d\u0430 \u0443\u0447\u0430\u0441\u0442\u0438\u0435 \u0432 \u043a\u0430\u043f\u0438\u0442\u0430\u043b\u0435 (\u0430\u043a\u0446\u0438\u0439, \u0434\u043e\u043b\u0435\u0439) \u043b\u0438\u0431\u043e \u0443\u0434\u043e\u0432\u043b\u0435\u0442\u0432\u043e\u0440\u0435\u043d\u0438\u044f \u0442\u0440\u0435\u0431\u043e\u0432\u0430\u043d\u0438\u044f, \u043e\u0431\u0449\u0435\u0441\u0442\u0432\u043e \u0432\u043f\u0440\u0430\u0432\u0435 \u0437\u0430\u0447\u0435\u0441\u0442\u044c \u0438 \u0432\u0437\u044b\u0441\u043a\u0430\u0442\u044c \u0441\u0443\u043c\u043c\u0443 \u0440\u0430\u043d\u0435\u0435 \u0443\u043f\u043b\u0430\u0447\u0435\u043d\u043d\u044b\u0439 \u043d\u0430\u043b\u043e\u0433 \u043d\u0430 \u043f\u0440\u0438\u0431\u044b\u043b\u044c \u0432 \u0440\u0430\u0437\u043c\u0435\u0440\u0435 \u043d\u0430\u043b\u043e\u0433\u0430 \u043d\u0430 \u043f\u0440\u0438\u0431\u044b\u043b\u044c, \u0438\u0441\u0447\u0438\u0441\u043b\u0435\u043d\u043d\u043e\u0433\u043e \u043f\u043e \u0441\u0443\u043c\u043c\u0435, \u0443\u043f\u043b\u0430\u0447\u0435\u043d\u043d\u043e\u0439 \u0432 \u0442\u0435\u0447\u0435\u043d\u0438\u0435 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0433\u043e \u043f\u0435\u0440\u0438\u043e\u0434\u0430 \u0444\u0430\u043a\u0442\u0438\u0447\u0435\u0441\u043a\u043e\u0433\u043e \u043f\u043e\u0441\u0442\u0443\u043f\u043b\u0435\u043d\u0438\u044f \u0441\u0443\u043c\u043c\u044b.<\/span><\/p>\n
2. \u0415\u0441\u043b\u0438 \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u043d\u044b\u0439 \u043a\u0440\u0435\u0434\u0438\u0442\/\u0430\u0432\u0430\u043d\u0441\u043e\u0432\u044b\u0439 \u043f\u043b\u0430\u0442\u0435\u0436 \u0431\u044b\u043b \u043f\u043e\u0433\u0430\u0448\u0435\u043d \u043b\u0438\u0431\u043e \u0432\u0437\u0430\u043c\u0435\u043d \u0430\u0432\u0430\u043d\u0441\u043e\u0432\u043e\u0433\u043e \u043f\u043b\u0430\u0442\u0435\u0436\u0430 \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u044b \u0442\u043e\u0432\u0430\u0440\u044b\/\u0443\u0441\u043b\u0443\u0433\u0438, \u043e\u0431\u0449\u0435\u0441\u0442\u0432\u043e \u0432\u043f\u0440\u0430\u0432\u0435 \u0437\u0430\u0447\u0435\u0441\u0442\u044c \u0438 \u0432\u0437\u044b\u0441\u043a\u0430\u0442\u044c \u0441\u0443\u043c\u043c\u0443 \u0440\u0430\u043d\u0435\u0435 \u0443\u043f\u043b\u0430\u0447\u0435\u043d\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u0430 \u043d\u0430 \u043f\u0440\u0438\u0431\u044b\u043b\u044c \u0432 \u0440\u0430\u0437\u043c\u0435\u0440\u0435 \u043d\u0430\u043b\u043e\u0433\u0430 \u043d\u0430 \u043f\u0440\u0438\u0431\u044b\u043b\u044c, \u0438\u0441\u0447\u0438\u0441\u043b\u0435\u043d\u043d\u043e\u0433\u043e \u0432 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u0438 \u0441 \u0441\u0443\u043c\u043c\u0430, \u0432\u043e\u0437\u0432\u0440\u0430\u0449\u0430\u0435\u043c\u0430\u044f \u0432 \u0442\u0435\u0447\u0435\u043d\u0438\u0435 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0433\u043e \u043f\u0435\u0440\u0438\u043e\u0434\u0430 \u0432 \u0441\u0447\u0435\u0442 \u043f\u043e\u0433\u0430\u0448\u0435\u043d\u0438\u044f \u043a\u0440\u0435\u0434\u0438\u0442\u0430\/\u0430\u0432\u0430\u043d\u0441\u043e\u0432\u043e\u0433\u043e \u043f\u043b\u0430\u0442\u0435\u0436\u0430 \u0438\u043b\u0438 \u0444\u0430\u043a\u0442\u0438\u0447\u0435\u0441\u043a\u043e\u0433\u043e \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u0438\u044f \u0442\u043e\u0432\u0430\u0440\u043e\u0432\/\u0443\u0441\u043b\u0443\u0433, \u043b\u0438\u0431\u043e \u0432 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u0438 \u0441 \u0441\u0443\u043c\u043c\u043e\u0439 \u0432\u043e\u0437\u043c\u0435\u0449\u0435\u043d\u0438\u044f \u0437\u0430 \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u043d\u044b\u0435 \u0442\u043e\u0432\u0430\u0440\u044b\/\u0443\u0441\u043b\u0443\u0433\u0438.<\/span><\/p>\n
6. \u0411\u0415\u0421\u041f\u041b\u0410\u0422\u041d\u042b\u0419 \u0422\u0420\u0410\u041d\u0421\u0424\u0415\u0420 \u0418 \u041f\u0420\u0415\u0414\u0421\u0422\u0410\u0412\u0418\u0422\u0415\u041b\u042c\u0421\u041a\u0418\u0415 \u0420\u0410\u0421\u0425\u041e\u0414\u042b<\/span><\/h2>\n
1. \u0414\u043e\u0441\u0442\u0430\u0432\u043a\u0430 \u0442\u043e\u0432\u0430\u0440\u043e\u0432 \u0438\u043b\u0438 \u0443\u0441\u043b\u0443\u0433, \u043d\u0435 \u043f\u0440\u0435\u0434\u043d\u0430\u0437\u043d\u0430\u0447\u0435\u043d\u043d\u0430\u044f \u0434\u043b\u044f \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u0438\u044f \u043f\u0440\u0438\u0431\u044b\u043b\u0438, \u0434\u043e\u0445\u043e\u0434\u0430 \u0438\u043b\u0438 \u043a\u043e\u043c\u043f\u0435\u043d\u0441\u0430\u0446\u0438\u0438, \u0441\u0447\u0438\u0442\u0430\u0435\u0442\u0441\u044f \u0431\u0435\u0441\u043f\u043b\u0430\u0442\u043d\u043e\u0439 \u0434\u043e\u0441\u0442\u0430\u0432\u043a\u043e\u0439;<\/span><\/p>\n
2. \u041d\u0435\u0434\u043e\u0441\u0442\u0430\u0447\u0430 \u0442\u043e\u0432\u0430\u0440\u043d\u043e-\u043c\u0430\u0442\u0435\u0440\u0438\u0430\u043b\u044c\u043d\u044b\u0445 \u0446\u0435\u043d\u043d\u043e\u0441\u0442\u0435\u0439 \u0438 (\u0438\u043b\u0438) \u0430\u043a\u0442\u0438\u0432\u043e\u0432 \u043d\u0430 \u043c\u043e\u043c\u0435\u043d\u0442 \u0435\u0435 \u0432\u044b\u044f\u0432\u043b\u0435\u043d\u0438\u044f \u043f\u0440\u0438\u0437\u043d\u0430\u0435\u0442\u0441\u044f \u0431\u0435\u0437\u0432\u043e\u0437\u043c\u0435\u0437\u0434\u043d\u043e\u0439 \u043f\u043e\u0441\u0442\u0430\u0432\u043a\u043e\u0439 \u0442\u043e\u0432\u0430\u0440\u0430;<\/span><\/p>\n
3. \u0421\u0443\u043c\u043c\u0430 \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u0438\u0442\u0435\u043b\u044c\u0441\u043a\u0438\u0445 \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432, \u043f\u043e\u0434\u043b\u0435\u0436\u0430\u0449\u0438\u0445 \u043f\u043e\u043d\u0435\u0441\u0435\u043d\u0438\u044e \u0432 \u0442\u0435\u0447\u0435\u043d\u0438\u0435 \u043a\u0430\u043b\u0435\u043d\u0434\u0430\u0440\u043d\u043e\u0433\u043e \u0433\u043e\u0434\u0430, \u043e\u0433\u0440\u0430\u043d\u0438\u0447\u0438\u0432\u0430\u0435\u0442\u0441\u044f 1 % \u0434\u043e\u0445\u043e\u0434\u0430, \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u043d\u043e\u0433\u043e \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, \u0438 1 % \u043f\u043e\u043d\u0435\u0441\u0435\u043d\u043d\u044b\u0445 \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432, \u0435\u0441\u043b\u0438 \u0440\u0430\u0441\u0445\u043e\u0434\u044b \u043f\u0440\u0435\u0432\u044b\u0448\u0430\u044e\u0442 \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u043d\u044b\u0435 \u0434\u043e\u0445\u043e\u0434\u044b. \u0420\u0430\u0437\u043c\u0435\u0440 \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u0438\u0442\u0435\u043b\u044c\u0441\u043a\u0438\u0445 \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432, \u043f\u043e\u043d\u0435\u0441\u0435\u043d\u043d\u044b\u0445 \u0432 \u0442\u0435\u0447\u0435\u043d\u0438\u0435 \u043a\u0430\u043b\u0435\u043d\u0434\u0430\u0440\u043d\u043e\u0433\u043e \u0433\u043e\u0434\u0430 \u0441\u043e\u0437\u0434\u0430\u043d\u0438\u044f \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f, \u043e\u0433\u0440\u0430\u043d\u0438\u0447\u0438\u0432\u0430\u0435\u0442\u0441\u044f \u0441\u0443\u043c\u043c\u043e\u0439 1 1\u0422\u04203\u0422 \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432, \u043f\u043e\u043d\u0435\u0441\u0435\u043d\u043d\u044b\u0445 \u0434\u043e \u043a\u043e\u043d\u0446\u0430 \u0442\u0435\u043a\u0443\u0449\u0435\u0433\u043e \u043a\u0430\u043b\u0435\u043d\u0434\u0430\u0440\u043d\u043e\u0433\u043e \u0433\u043e\u0434\u0430.<\/span><\/p>\n
7. \u0417\u0410\u041a\u041b\u042e\u0427\u0415\u041d\u0418\u0415<\/span><\/h2>\n
\u0412 \u0434\u0430\u043d\u043d\u043e\u0439 \u0441\u0442\u0430\u0442\u044c\u0435 \u043c\u044b \u043e\u0431\u0441\u0443\u0434\u0438\u043b\u0438 \u0441\u0443\u0449\u0435\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0435 \u043e\u0441\u043d\u043e\u0432\u043d\u044b\u0435 \u0442\u0435\u043c\u044b \u043d\u0430\u043b\u043e\u0433\u0430 \u043d\u0430 \u043f\u0440\u0438\u0431\u044b\u043b\u044c \u0432 \u041d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0439 \u041a\u043e\u0434\u0435\u043a\u0441 \u0413\u0440\u0443\u0437\u0438\u0438<\/a>.<\/span><\/p>\n
\u0412\u044b \u043c\u043e\u0436\u0435\u0442\u0435 \u0441\u043a\u0430\u0447\u0430\u0442\u044c \u043d\u0430\u0448\u0443 \u0431\u0440\u043e\u0448\u044e\u0440\u0443 \u043f\u043e \u044d\u0442\u043e\u0439 \u0441\u0442\u0430\u0442\u044c\u0435. \u0437\u0434\u0435\u0441\u044c<\/a>.<\/span><\/p>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div><\/div>
<\/div><\/div><\/div><\/div>\n<\/section>","protected":false},"excerpt":{"rendered":"1. INTRODUCTION The profit tax rate in Georgia is - 15%. The following shall be subject to profit taxation: 1. Distributed profit; 2. Costs incurred or other payments not related to economic activity; 3. Free delivery of goods\/services and\/or transfer of funds; 4. Representation expenses paid in excess of a limited amount determined under the[...]","protected":false},"author":1,"featured_media":4947,"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":[149,3,7,9,15],"tags":[141,140,147,148,142,143,138,139,144,146,145],"class_list":["post-4973","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-cit","category-incorporation","category-investing-in-georgia","category-tax-news","tag-company-tax","tag-company-tax-in-georgia","tag-corporate-income-tax","tag-corporate-income-tax-in-georgia","tag-corporate-tax","tag-corporate-tax-in-georgia","tag-profit-tax","tag-profit-tax-in-georgia","tag-tax-code-of-georgia","tag-taxation-in-georgia","tag-taxes-in-georgia"],"yoast_head":"\nProfit Tax in Georgia - Main Topics - Short Review<\/title>\n<meta name=\"description\" content=\"Short Review of corporate profit tax in Georgia. 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