{"id":100444,"date":"2025-11-16T20:24:06","date_gmt":"2025-11-16T18:24:06","guid":{"rendered":"https:\/\/buhgalter-fop.com.ua\/?page_id=100444"},"modified":"2025-11-26T00:14:00","modified_gmt":"2025-11-25T22:14:00","slug":"buhgalterskij-oblik-fop-za-sistemoyu-opodatkuvannya","status":"publish","type":"page","link":"https:\/\/buhgalter-fop.com.ua\/ru\/buhgalterskij-oblik-fop-za-sistemoyu-opodatkuvannya\/","title":{"rendered":"\u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0439 \u0443\u0447\u0435\u0442 \u0424\u041b\u041f\/\u0424\u041e\u041f \u043f\u043e \u0441\u0438\u0441\u0442\u0435\u043c\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"100444\" class=\"elementor elementor-100444\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-998022a e-flex e-con-boxed e-con e-parent\" data-id=\"998022a\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;video&quot;,&quot;background_video_link&quot;:&quot;https:\\\/\\\/buhgalter-fop.com.ua\\\/wp-content\\\/uploads\\\/2025\\\/11\\\/exp21.mp4&quot;,&quot;background_play_once&quot;:&quot;yes&quot;,&quot;background_play_on_mobile&quot;:&quot;yes&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-background-video-container\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t<video class=\"elementor-background-video-hosted\" autoplay muted playsinline><\/video>\n\t\t\t\t\t<\/div>\t\t<div class=\"elementor-element elementor-element-9be1ac7 elementor-widget elementor-widget-ceasectiontitle\" data-id=\"9be1ac7\" data-element_type=\"widget\" data-widget_type=\"ceasectiontitle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"section-title-wrapper\"><div class=\"title-wrap\"><h1 class=\"section-title\">\u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0439 \u0443\u0447\u0435\u0442 \u0424\u041b\u041f\/\u0424\u041e\u041f \u043f\u043e \u0441\u0438\u0441\u0442\u0435\u043c\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f<\/h1><\/div><!-- .title-wrap --><div class=\"section-description\"><p class=\"lead d-block\">\u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0439 \u0443\u0447\u0435\u0442 \u0424\u041b\u041f\/\u0424\u041e\u041f \u043f\u043e \u0441\u0438\u0441\u0442\u0435\u043c\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f: \u0432\u0435\u0434\u0435\u043d\u0438\u0435 \u0434\u043e\u0445\u043e\u0434\u043e\u0432 \u0438 \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432, \u0444\u043e\u0440\u043c\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0435 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438, \u043e\u043f\u0442\u0438\u043c\u0438\u0437\u0430\u0446\u0438\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u0432 \u0438 \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u043e\u0435 \u0441\u043e\u043f\u0440\u043e\u0432\u043e\u0436\u0434\u0435\u043d\u0438\u0435. \u041d\u0430\u0434\u0435\u0436\u043d\u044b\u0435 \u0443\u0441\u043b\u0443\u0433\u0438 \u0434\u043b\u044f \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u0435\u0439 1-4 \u0433\u0440\u0443\u043f\u043f.<\/p><\/div><!-- .section-description --><\/div><!-- .section-title-wrapper -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-826a702 e-flex e-con-boxed e-con e-parent\" data-id=\"826a702\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2181c13 elementor-widget elementor-widget-text-editor\" data-id=\"2181c13\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u0412\u044b\u0431\u043e\u0440 \u0441\u0438\u0441\u0442\u0435\u043c\u044b \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u043e\u043f\u0438\u0441\u044b\u0432\u0430\u0435\u0442 \u0440\u0430\u0437\u043c\u0435\u0440 \u043d\u0430\u043b\u043e\u0433\u043e\u0432, \u0441\u043b\u043e\u0436\u043d\u043e\u0441\u0442\u044c \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438 \u0438 \u0441\u043f\u043e\u0441\u043e\u0431\u043d\u043e\u0441\u0442\u0438 \u0440\u0430\u0437\u0432\u0438\u0442\u0438\u044f \u0431\u0438\u0437\u043d\u0435\u0441\u0430. \u041f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u043e\u0435 \u0432\u0435\u0434\u0435\u043d\u0438\u0435 \u0443\u0447\u0435\u0442\u0430 \u043f\u043e\u043c\u043e\u0433\u0430\u0435\u0442 \u043c\u0438\u043d\u0438\u043c\u0438\u0437\u0438\u0440\u043e\u0432\u0430\u0442\u044c \u0440\u0430\u0441\u0445\u043e\u0434\u044b \u0438 \u0438\u0437\u0431\u0435\u0433\u0430\u0442\u044c \u0448\u0442\u0440\u0430\u0444\u043e\u0432.<\/p>\n<h2>\u041a\u043b\u044e\u0447\u0435\u0432\u044b\u0435 \u043f\u0440\u0435\u0438\u043c\u0443\u0449\u0435\u0441\u0442\u0432\u0430 \u043f\u0440\u0430\u0432\u0438\u043b\u044c\u043d\u043e\u0433\u043e \u0432\u044b\u0431\u043e\u0440\u0430:<\/h2>\n<p>\u2713 \u042d\u043a\u043e\u043d\u043e\u043c\u0438\u044f \u0434\u043e 50% \u043d\u0430\u043b\u043e\u0433\u043e\u0432 \u043f\u0440\u0438 \u043e\u043f\u0442\u0438\u043c\u0430\u043b\u044c\u043d\u043e\u0439 \u0441\u0438\u0441\u0442\u0435\u043c\u0435<br \/>\u2713 \u041c\u0438\u043d\u0438\u043c\u0438\u0437\u0430\u0446\u0438\u044f \u0430\u0434\u043c\u0438\u043d\u0438\u0441\u0442\u0440\u0430\u0442\u0438\u0432\u043d\u044b\u0445 \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432 \u043d\u0430 \u0443\u0447\u0435\u0442<br \/>\u2713 \u0417\u0430\u0449\u0438\u0442\u0430 \u043e\u0442 \u0434\u043e\u043d\u0430\u0447\u0438\u0441\u043b\u0435\u043d\u0438\u0439 \u043f\u0440\u0438 \u043f\u0440\u043e\u0432\u0435\u0440\u043a\u0430\u0445<br \/>\u2713 \u0412\u043e\u0437\u043c\u043e\u0436\u043d\u043e\u0441\u0442\u044c \u043b\u0435\u0433\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u043c\u0430\u0441\u0448\u0442\u0430\u0431\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f \u0431\u0438\u0437\u043d\u0435\u0441\u0430<\/p>\n<p>\u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0439 \u0443\u0447\u0435\u0442 \u0424\u041b\u041f\/\u0424\u041e\u041f \u0432\u043a\u043b\u044e\u0447\u0430\u0435\u0442 \u0441\u0438\u0441\u0442\u0435\u043c\u0430\u0442\u0438\u0447\u0435\u0441\u043a\u0443\u044e \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u044e \u0434\u043e\u0445\u043e\u0434\u043e\u0432, \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044c \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432 \u0438 \u0441\u0432\u043e\u0435\u0432\u0440\u0435\u043c\u0435\u043d\u043d\u0443\u044e \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u044c \u0432 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u0438 \u0441 \u0432\u044b\u0431\u0440\u0430\u043d\u043d\u043e\u0439 \u0433\u0440\u0443\u043f\u043f\u043e\u0439 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0206ffb elementor-widget elementor-widget-ceamodalpopup\" data-id=\"0206ffb\" data-element_type=\"widget\" data-widget_type=\"ceamodalpopup.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"modal-popup-wrapper\">\t\t\t\t\t<div class=\"cea-button-wrapper\">\r\n\t\t\t\t\t\t<a class=\"elementor-button cea-button elementor-size-sm cea-modal-box-trigger\" href=\"#cea-modal-1\">\r\n\t\t\t\t\t\t\t\t\t<span class=\"cea-button-content-wrapper\">\r\n\t\t\t\t\t\t<span class=\"cea-button-icon cea-align-icon-\">\r\n\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t<span class=\"cea-button-text\">\u0417\u0430\u043a\u0430\u0437\u0430\u0442\u044c \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0439 \u0443\u0447\u0435\u0442 \u0424\u041b\u041f\/\u0424\u041e\u041f \u043f\u043e \u0441\u0438\u0441\u0442\u0435\u043c\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f<\/span>\r\n\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/a>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\t<div class=\"mfp-hide white-popup-block\" id=\"cea-modal-1\" ><div class=\"modal-popup-size modal-md\" role=\"document\"><div class=\"modal-popup-content\"><div class=\"modal-popup-header\"><h2 class=\"modal-popup-title\">\u0417\u0430\u043a\u0430\u0437\u0430\u0442\u044c \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0439 \u0443\u0447\u0435\u0442 \u0424\u041b\u041f\/\u0424\u041e\u041f \u043f\u043e \u0441\u0438\u0441\u0442\u0435\u043c\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f<\/h2><span class=\"cea-popup-modal-dismiss ti-close\"><\/span><\/div><div class=\"modal-popup-body\"><p><div class=\"wpforms-container wpforms-container-full wpforms-render-modern\" id=\"wpforms-100451\"><form id=\"wpforms-form-100451\" class=\"wpforms-validate wpforms-form wpforms-ajax-form\" data-formid=\"100451\" method=\"post\" enctype=\"multipart\/form-data\" action=\"\/ru\/wp-json\/wp\/v2\/pages\/100444\" data-token=\"8804c14b5a1dbb2386c446b4025cb25d\" data-token-time=\"1789458316\" data-trp-original-action=\"\/ru\/wp-json\/wp\/v2\/pages\/100444\"><noscript class=\"wpforms-error-noscript\">\u0414\u043b\u044f \u0437\u0430\u043f\u043e\u043b\u043d\u0435\u043d\u0438\u044f \u0434\u0430\u043d\u043d\u043e\u0439 \u0444\u043e\u0440\u043c\u044b \u0432\u043a\u043b\u044e\u0447\u0438\u0442\u0435 JavaScript \u0432 \u0431\u0440\u0430\u0443\u0437\u0435\u0440\u0435.<\/noscript><div class=\"wpforms-hidden\" id=\"wpforms-error-noscript\">\u0414\u043b\u044f \u0437\u0430\u043f\u043e\u043b\u043d\u0435\u043d\u0438\u044f \u0434\u0430\u043d\u043d\u043e\u0439 \u0444\u043e\u0440\u043c\u044b \u0432\u043a\u043b\u044e\u0447\u0438\u0442\u0435 JavaScript \u0432 \u0431\u0440\u0430\u0443\u0437\u0435\u0440\u0435.<\/div><div class=\"wpforms-field-container\"><div id=\"wpforms-100451-field_1-container\" class=\"wpforms-field wpforms-field-name\" data-field-id=\"1\"><label class=\"wpforms-field-label wpforms-label-hide\" for=\"wpforms-100451-field_1\" aria-hidden=\"false\">\u0418\u043c\u044f <span class=\"wpforms-required-label\" aria-hidden=\"true\">*<\/span><\/label><input type=\"text\" id=\"wpforms-100451-field_1\" class=\"wpforms-field-large wpforms-field-required\" name=\"wpforms[fields][1]\" placeholder=\"\u0418\u043c\u044f\" aria-errormessage=\"wpforms-100451-field_1-error\" required><\/div><div id=\"wpforms-100451-field_4-container\" class=\"wpforms-field wpforms-field-phone\" data-field-id=\"4\"><label class=\"wpforms-field-label wpforms-label-hide\" for=\"wpforms-100451-field_4\" aria-hidden=\"false\">\u0422\u0435\u043b\u0435\u0444\u043e\u043d <span class=\"wpforms-required-label\" aria-hidden=\"true\">*<\/span><\/label><input type=\"tel\" id=\"wpforms-100451-field_4\" class=\"wpforms-field-large wpforms-field-required\" data-rule-int-phone-field=\"true\" name=\"wpforms[fields][4]\" placeholder=\"\u0422\u0435\u043b\u0435\u0444\u043e\u043d\" aria-label=\"\u0422\u0435\u043b\u0435\u0444\u043e\u043d\" aria-errormessage=\"wpforms-100451-field_4-error\" required><\/div><div id=\"wpforms-100451-field_5-container\" class=\"wpforms-field wpforms-field-gdpr-checkbox\" data-field-id=\"5\"><label class=\"wpforms-field-label\">\u0421\u043e\u0433\u043b\u0430\u0441\u0438\u0435 <span class=\"wpforms-required-label\" aria-hidden=\"true\">*<\/span><\/label><ul id=\"wpforms-100451-field_5\" class=\"wpforms-field-required\"><li class=\"choice-1\"><input type=\"checkbox\" id=\"wpforms-100451-field_5_1\" name=\"wpforms[fields][5][]\" value=\"\u042f \u043f\u043e\u0433\u043e\u0434\u0436\u0443\u044e\u0441\u044c \u043d\u0430 \u043e\u0431\u0440\u043e\u0431\u043a\u0443 \u043c\u043e\u0433\u043e \u0442\u0435\u043b\u0435\u0444\u043e\u043d\u043d\u043e\u0433\u043e \u043d\u043e\u043c\u0435\u0440\u0430 \u0434\u043b\u044f \u0437\u0432\u043e\u0440\u043e\u0442\u043d\u043e\u0433\u043e \u0437\u0432\u2019\u044f\u0437\u043a\u0443 \u0442\u0430 \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u0456 \u043d\u0430 \u043c\u0456\u0439 \u0437\u0430\u043f\u0438\u0442.\" aria-errormessage=\"wpforms-100451-field_5_1-error\" required><label class=\"wpforms-field-label-inline\" for=\"wpforms-100451-field_5_1\">\u042f \u0441\u043e\u0433\u043b\u0430\u0441\u0435\u043d \u043d\u0430 \u043e\u0431\u0440\u0430\u0431\u043e\u0442\u043a\u0443 \u043c\u043e\u0435\u0433\u043e \u0442\u0435\u043b\u0435\u0444\u043e\u043d\u043d\u043e\u0433\u043e \u043d\u043e\u043c\u0435\u0440\u0430 \u0434\u043b\u044f \u043e\u0431\u0440\u0430\u0442\u043d\u043e\u0439 \u0441\u0432\u044f\u0437\u0438 \u0438 \u043e\u0442\u0432\u0435\u0442\u0430 \u043d\u0430 \u043c\u043e\u0439 \u0437\u0430\u043f\u0440\u043e\u0441.<\/label><\/li><\/ul><\/div><\/div><!-- .wpforms-field-container --><div class=\"wpforms-recaptcha-container wpforms-is-recaptcha wpforms-is-recaptcha-type-v3\" ><input type=\"hidden\" name=\"wpforms[recaptcha]\" value=\"\"><\/div><div class=\"wpforms-submit-container\" ><input type=\"hidden\" name=\"wpforms[id]\" value=\"100451\"><input type=\"hidden\" name=\"page_title\" value=\"\"><input type=\"hidden\" name=\"page_url\" value=\"https:\/\/buhgalter-fop.com.ua\/ru\/wp-json\/wp\/v2\/pages\/100444\"><input type=\"hidden\" name=\"url_referer\" value=\"\"><button type=\"submit\" name=\"wpforms[submit]\" id=\"wpforms-submit-100451\" class=\"wpforms-submit\" data-alt-text=\"\u041d\u0430\u0434\u0441\u0438\u043b\u0430\u043d\u043d\u044f\u2026\" data-submit-text=\"\u041d\u0430\u0434\u0456\u0441\u043b\u0430\u0442\u0438\" aria-live=\"assertive\" value=\"wpforms-submit\">\u041e\u0442\u043f\u0440\u0430\u0432\u0438\u0442\u044c<\/button><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/buhgalter-fop.com.ua\/wp-content\/plugins\/wpforms\/assets\/images\/submit-spin.svg\" class=\"wpforms-submit-spinner\" style=\"display: none;\" width=\"26\" height=\"26\" alt=\"\u0417\u0430\u0433\u0440\u0443\u0437\u043a\u0430\"><\/div><input type=\"hidden\" name=\"trp-form-language\" value=\"ru\"\/><\/form><\/div>  <!-- .wpforms-container --><\/p><\/div><\/div><\/div><\/div><\/div><!-- .modal-popup-wrapper -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0caa5fd e-flex e-con-boxed e-con e-parent\" data-id=\"0caa5fd\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-e04cb9a e-con-full e-flex e-con e-child\" data-id=\"e04cb9a\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-701bc57 elementor-widget elementor-widget-ceasectiontitle\" data-id=\"701bc57\" data-element_type=\"widget\" data-widget_type=\"ceasectiontitle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"section-title-wrapper\"><div class=\"title-wrap\"><h2 class=\"section-title\">\u041e\u0431\u0449\u0438\u0435 \u043f\u043e\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u0433\u043e \u0443\u0447\u0435\u0442\u0430 \u0424\u041b\u041f\/\u0424\u041e\u041f<\/h2><\/div><!-- .title-wrap --><div class=\"section-description\"><p class=\"lead d-block\">\u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0439 \u0443\u0447\u0435\u0442 \u0424\u041b\u041f\/\u0424\u041e\u041f \u2013 \u044d\u0442\u043e \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0442\u0435\u043b\u044c\u043d\u043e \u0440\u0435\u0433\u043b\u0430\u043c\u0435\u043d\u0442\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u0430\u044f \u0441\u0438\u0441\u0442\u0435\u043c\u0430 \u0444\u0438\u043a\u0441\u0430\u0446\u0438\u0438 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0445 \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u0439 \u0434\u043b\u044f \u043f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u043a\u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438 \u0438 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044f \u0431\u0438\u0437\u043d\u0435\u0441-\u043f\u043e\u043a\u0430\u0437\u0430\u0442\u0435\u043b\u0435\u0439.<\/p><p class=\"section-content\">\n\n<h3>\u041a\u043b\u044e\u0447\u0435\u0432\u044b\u0435 \u043e\u0442\u043b\u0438\u0447\u0438\u044f \u043e\u0442 \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u043b\u0438\u0446:<\/h3>\n\n<p><strong>\u0424\u041b\u041f\/\u0424\u041e\u041f \u043d\u0430 \u0443\u043f\u0440\u043e\u0449\u0435\u043d\u043d\u043e\u0439 \u0441\u0438\u0441\u0442\u0435\u043c\u0435 (1-3 \u0433\u0440\u0443\u043f\u043f\u044b):<\/strong><\/p>\n<ul>\n    <li>\u041d\u0435 \u0442\u0440\u0435\u0431\u0443\u0435\u0442\u0441\u044f \u0434\u0432\u043e\u0439\u043d\u043e\u0439 \u0431\u0443\u0445\u0443\u0447\u0435\u0442 \u043f\u043e \u0436\u0443\u0440\u043d\u0430\u043b\u044c\u043d\u043e-\u043e\u0440\u0434\u0435\u0440\u043d\u043e\u0439 \u0441\u0438\u0441\u0442\u0435\u043c\u0435<\/li>\n    <li>\u041d\u0435 \u0441\u043e\u0441\u0442\u0430\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u0431\u0430\u043b\u0430\u043d\u0441 \u0438 \u043e\u0442\u0447\u0435\u0442 \u043e \u0444\u0438\u043d\u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u0430\u0445<\/li>\n    <li>\u041e\u0442\u0441\u0443\u0442\u0441\u0442\u0432\u0443\u0435\u0442 \u0442\u0440\u0435\u0431\u043e\u0432\u0430\u043d\u0438\u0435 \u0438\u043c\u0435\u0442\u044c \u0448\u0442\u0430\u0442\u043d\u043e\u0433\u043e \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0430<\/li>\n    <li>\u0423\u043f\u0440\u043e\u0449\u0435\u043d\u043d\u044b\u0435 \u0442\u0440\u0435\u0431\u043e\u0432\u0430\u043d\u0438\u044f \u043a \u043f\u0435\u0440\u0432\u0438\u0447\u043d\u043e\u0439 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u0446\u0438\u0438<\/li>\n<\/ul>\n\n<p><strong>\u0424\u041b\u041f\/\u0424\u041e\u041f \u043d\u0430 \u043e\u0431\u0449\u0435\u0439 \u0441\u0438\u0441\u0442\u0435\u043c\u0435:<\/strong><\/p>\n<ul>\n    <li>\u041f\u043e\u0434\u0440\u043e\u0431\u043d\u044b\u0439 \u0443\u0447\u0435\u0442 \u0434\u043e\u0445\u043e\u0434\u043e\u0432 \u0438 \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432<\/li>\n    <li>\u0414\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u043b\u044c\u043d\u043e\u0435 \u043f\u043e\u0434\u0442\u0432\u0435\u0440\u0436\u0434\u0435\u043d\u0438\u0435 \u043a\u0430\u0436\u0434\u043e\u0439 \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u0438<\/li>\n    <li>\u0415\u0436\u0435\u043c\u0435\u0441\u044f\u0447\u043d\u0430\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u0430\u044f \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u044c<\/li>\n    <li>\u0412\u043e\u0437\u043c\u043e\u0436\u043d\u043e\u0441\u0442\u044c \u0443\u043c\u0435\u043d\u044c\u0448\u0435\u043d\u0438\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0439 \u0431\u0430\u0437\u044b \u043d\u0430 \u0440\u0430\u0441\u0445\u043e\u0434\u044b<\/li>\n<\/ul>\n\n<h3>\u041e\u0431\u044a\u0435\u043c \u0443\u0447\u0435\u0442\u043d\u044b\u0445 \u0442\u0440\u0435\u0431\u043e\u0432\u0430\u043d\u0438\u0439 \u0432 \u0437\u0430\u0432\u0438\u0441\u0438\u043c\u043e\u0441\u0442\u0438 \u043e\u0442 \u0433\u0440\u0443\u043f\u043f\u044b:<\/h3>\n\n<p><strong>1-2 \u0433\u0440\u0443\u043f\u043f\u0430 (\u043c\u0438\u043d\u0438\u043c\u0430\u043b\u044c\u043d\u044b\u0439 \u0443\u0447\u0435\u0442):<\/strong><\/p>\n<ul>\n    <li>\u0424\u0438\u043a\u0441\u0430\u0446\u0438\u044f \u0444\u0430\u043a\u0442\u0430 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438 \u0431\u0435\u0437 \u0434\u0435\u0442\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0443\u0447\u0435\u0442\u0430<\/li>\n    <li>\u041d\u0430\u043b\u043e\u0433 \u0444\u0438\u043a\u0441\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u044b\u0439, \u043d\u0435 \u0437\u0430\u0432\u0438\u0441\u0438\u0442 \u043e\u0442 \u043e\u0431\u043e\u0440\u043e\u0442\u0430<\/li>\n    <li>\u041f\u0435\u0440\u0432\u0438\u0447\u043d\u044b\u0435 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u044b \u0445\u0440\u0430\u043d\u044f\u0442\u0441\u044f 3 \u0433\u043e\u0434\u0430<\/li>\n    <li>\u0413\u043e\u0434\u043e\u0432\u0430\u044f \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u044f \u043f\u043e\u0434\u0430\u0435\u0442\u0441\u044f \u043e\u0434\u0438\u043d \u0440\u0430\u0437<\/li>\n<\/ul>\n\n<p><strong>3 \u0433\u0440\u0443\u043f\u043f\u0430 (\u043f\u0440\u043e\u0441\u0442\u043e\u0439 \u0443\u0447\u0435\u0442):<\/strong><\/p>\n<ul>\n    <li>\u041e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u043d\u0430\u044f \u041a\u043d\u0438\u0433\u0430 \u0443\u0447\u0435\u0442\u0430 \u0434\u043e\u0445\u043e\u0434\u043e\u0432<\/li>\n    <li>\u041f\u0435\u0440\u0432\u0438\u0447\u043a\u0430 \u043d\u0430 \u0432\u0441\u0435 \u043f\u043e\u0441\u0442\u0443\u043f\u043b\u0435\u043d\u0438\u044f \u043e\u0442 \u043a\u043b\u0438\u0435\u043d\u0442\u043e\u0432<\/li>\n    <li>\u041a\u0432\u0430\u0440\u0442\u0430\u043b\u044c\u043d\u0430\u044f \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u044c (4 \u0440\u0430\u0437\u0430\/\u0433\u043e\u0434)<\/li>\n    <li>\u041d\u0430\u043b\u043e\u0433 5% \u043e\u0442 \u0432\u0430\u043b\u043e\u0432\u043e\u0433\u043e \u0434\u043e\u0445\u043e\u0434\u0430<\/li>\n<\/ul>\n\n<p><strong>\u041e\u0431\u0449\u0430\u044f \u0441\u0438\u0441\u0442\u0435\u043c\u0430 (\u0441\u043b\u043e\u0436\u043d\u044b\u0439 \u0443\u0447\u0435\u0442):<\/strong><\/p>\n<ul>\n    <li>\u041f\u043e\u0434\u0440\u043e\u0431\u043d\u0430\u044f \u041a\u043d\u0438\u0433\u0430 \u0443\u0447\u0435\u0442\u0430 \u0434\u043e\u0445\u043e\u0434\u043e\u0432 \u0438 \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432<\/li>\n    <li>\u0414\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u044b \u043d\u0430 \u043a\u0430\u0436\u0434\u044b\u0439 \u0440\u0430\u0441\u0445\u043e\u0434 \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u043d\u044b<\/li>\n    <li>\u0415\u0436\u0435\u043c\u0435\u0441\u044f\u0447\u043d\u044b\u0435 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u0438 (12 \u0440\u0430\u0437\/\u0433\u043e\u0434)<\/li>\n    <li>\u041d\u0430\u043b\u043e\u0433 19.5% \u043e\u0442 \u0447\u0438\u0441\u0442\u043e\u0439 \u043f\u0440\u0438\u0431\u044b\u043b\u0438<\/li>\n<\/ul>\n\n<h3>\u0411\u0430\u0437\u043e\u0432\u044b\u0435 \u043f\u0440\u0438\u043d\u0446\u0438\u043f\u044b \u0443\u0447\u0435\u0442\u0430:<\/h3>\n<p>\n    \ud83d\udd39 <strong>\u041f\u043e\u043b\u043d\u043e\u0442\u0430<\/strong> - \u0444\u0438\u043a\u0441\u0430\u0446\u0438\u044f \u0432\u0441\u0435\u0445 \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u0439 \u0431\u0435\u0437 \u0438\u0441\u043a\u043b\u044e\u0447\u0435\u043d\u0438\u0439<br>\n    \ud83d\udd39 <strong>\u0421\u0432\u043e\u0435\u0432\u0440\u0435\u043c\u0435\u043d\u043d\u043e\u0441\u0442\u044c<\/strong> - \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u044f \u0432 \u043c\u043e\u043c\u0435\u043d\u0442 \u043e\u0441\u0443\u0449\u0435\u0441\u0442\u0432\u043b\u0435\u043d\u0438\u044f<br>\n    \ud83d\udd39 <strong>\u0414\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u043e\u0441\u0442\u044c<\/strong> - \u043d\u0430\u043b\u0438\u0447\u0438\u0435 \u043f\u043e\u0434\u0442\u0432\u0435\u0440\u0436\u0434\u0430\u044e\u0449\u0438\u0445 \u0431\u0443\u043c\u0430\u0433<br>\n    \ud83d\udd39 <strong>\u0421\u043e\u0445\u0440\u0430\u043d\u0435\u043d\u0438\u0435<\/strong> - \u0430\u0440\u0445\u0438\u0432 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u043e\u0432 \u043c\u0438\u043d\u0438\u043c\u0443\u043c 3 \u0433\u043e\u0434\u0430\n<\/p>\n\n<p><strong>\u0421\u043e\u0431\u043b\u044e\u0434\u0435\u043d\u0438\u0435 \u043f\u0440\u0438\u043d\u0446\u0438\u043f\u043e\u0432 \u0437\u0430\u0449\u0438\u0449\u0430\u0435\u0442 \u043e\u0442:<\/strong><\/p>\n<ul>\n    <li>\u0414\u043e\u043d\u0430\u0447\u0438\u0441\u043b\u0435\u043d\u0438\u0439 \u043d\u0430\u043b\u043e\u0433\u043e\u0432 \u043f\u0440\u0438 \u043f\u0440\u043e\u0432\u0435\u0440\u043a\u0430\u0445<\/li>\n    <li>\u0428\u0442\u0440\u0430\u0444\u043e\u0432 25% + \u043f\u0435\u043d\u044f 3%\/\u043c\u0435\u0441\u044f\u0446<\/li>\n    <li>\u0411\u043b\u043e\u043a\u0438\u0440\u043e\u0432\u043a\u0430 \u0441\u0447\u0435\u0442\u043e\u0432 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0439 \u0441\u043b\u0443\u0436\u0431\u043e\u0439<\/li>\n<\/ul>\n<\/p><\/div><!-- .section-description --><\/div><!-- .section-title-wrapper -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0a13b35 e-flex e-con-boxed e-con e-parent\" data-id=\"0a13b35\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-909405a e-con-full e-flex e-con e-child\" data-id=\"909405a\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-67c8e3f e-con-full e-flex e-con e-child\" data-id=\"67c8e3f\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7840011 elementor-widget elementor-widget-ceasectiontitle\" data-id=\"7840011\" data-element_type=\"widget\" data-widget_type=\"ceasectiontitle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"section-title-wrapper\"><div class=\"title-wrap\"><h2 class=\"section-title\">\u041a\u0430\u043a \u0432\u044b\u0431\u0440\u0430\u0442\u044c \u0441\u0438\u0441\u0442\u0435\u043c\u0443 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u2014 \u043f\u043e\u0448\u0430\u0433\u043e\u0432\u0430\u044f \u043c\u0435\u0442\u043e\u0434\u0438\u043a\u0430<\/h2><\/div><!-- .title-wrap --><div class=\"section-description\"><p class=\"section-content\">\u0412\u044b\u0431\u043e\u0440 \u0433\u0440\u0443\u043f\u043f\u044b \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u2013 \u0432\u0430\u0436\u043d\u0435\u0439\u0448\u0435\u0435 \u0440\u0435\u0448\u0435\u043d\u0438\u0435, \u0432\u043b\u0438\u044f\u044e\u0449\u0435\u0435 \u043d\u0430 \u043d\u0430\u043b\u043e\u0433\u0438, \u0443\u0447\u0435\u0442 \u0438 \u043f\u0435\u0440\u0441\u043f\u0435\u043a\u0442\u0438\u0432\u044b \u0440\u0430\u0437\u0432\u0438\u0442\u0438\u044f \u043d\u0430 \u0433\u043e\u0434\u044b \u0432\u043f\u0435\u0440\u0435\u0434.<\/p><\/div><!-- .section-description --><\/div><!-- .section-title-wrapper -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-04a6a63 e-con-full e-flex e-con e-child\" data-id=\"04a6a63\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-09aacce e-con-full e-flex e-con e-child\" data-id=\"09aacce\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-a0ff7d5 e-con-full e-flex e-con e-child\" data-id=\"a0ff7d5\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cab8c2c elementor-widget-mobile__width-inherit cea-view-stacked cea-shape-circle elementor-widget elementor-widget-ceafeaturebox\" data-id=\"cab8c2c\" data-element_type=\"widget\" data-widget_type=\"ceafeaturebox.default\">\n\t\t\t\t<div class=\"elementor-widget-container feature-box-wrapper feature-box-default\">\n\t\t\t<div class=\"feature-box-inner\"><h3 class=\"feature-box-title\">\u041e\u043f\u0440\u0435\u0434\u0435\u043b\u0438\u0442\u0435 \u043f\u043e\u0442\u0440\u0435\u0431\u043d\u043e\u0441\u0442\u044c \u0432 \u0440\u0430\u0431\u043e\u0442\u043d\u0438\u043a\u0430\u0445<\/h3><div class=\"fbox-content\"><p><strong>\u274c \u0411\u0435\u0437 \u0440\u0430\u0431\u043e\u0442\u043d\u0438\u043a\u043e\u0432 (\u0440\u0430\u0431\u043e\u0442\u0430\u044e \u0441\u0430\u043c):<\/strong><\/p>\n<ul>\n    <li><strong>1 \u0433\u0440\u0443\u043f\u0430<\/strong> - \u0443\u0441\u043b\u0443\u0433\u0438 \u043d\u0430\u0441\u0435\u043b\u0435\u043d\u0438\u044e \u043d\u0430 \u0434\u043e\u043c\u0443, \u0434\u043e\u0445\u043e\u0434 \u0434\u043e 140 \u0442\u044b\u0441.\/\u043c\u0435\u0441<\/li>\n    <li><strong>2 \u0433\u0440\u0443\u043f\u0430<\/strong> - \u043b\u044e\u0431\u0430\u044f \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u044c, \u0434\u043e\u0445\u043e\u0434 \u0434\u043e 220 \u0442\u044b\u0441.\/\u043c\u0435\u0441<\/li>\n<\/ul>\n\n<p><strong>\u2705 \u0421 \u0440\u0430\u0431\u043e\u0442\u043d\u0438\u043a\u0430\u043c\u0438:<\/strong><\/p>\n<ul>\n    <li><strong>3 \u0433\u0440\u0443\u043f\u0430<\/strong> \u2014 \u0443\u043d\u0438\u0432\u0435\u0440\u0441\u0430\u043b\u044c\u043d\u0430 \u0434\u043b\u044f \u0431\u043e\u043b\u044c\u0448\u0438\u043d\u0441\u0442\u0432\u0430 \u0431\u0438\u0437\u043d\u0435\u0441\u043e\u0432<\/li>\n    <li><strong>4 \u0433\u0440\u0443\u043f\u0430<\/strong> - \u0438\u0441\u043a\u043b\u044e\u0447\u0438\u0442\u0435\u043b\u044c\u043d\u043e \u0441\u0435\u043b\u044c\u0441\u043a\u043e\u0435 \u0445\u043e\u0437\u044f\u0439\u0441\u0442\u0432\u043e<\/li>\n    <li><strong>\u0417\u0430\u0433\u0430\u043b\u044c\u043d\u0430 \u0441\u0438\u0441\u0442\u0435\u043c\u0430<\/strong> - \u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u043e \u0441 \u0432\u044b\u0441\u043e\u043a\u0438\u043c\u0438 \u0437\u0430\u0442\u0440\u0430\u0442\u0430\u043c\u0438<\/li>\n<\/ul><\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d1f9477 e-con-full e-flex e-con e-child\" data-id=\"d1f9477\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-faabc3c elementor-widget elementor-widget-counter\" data-id=\"faabc3c\" data-element_type=\"widget\" data-widget_type=\"counter.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-counter\">\n\t\t\t<div class=\"elementor-counter-title\">\u0448\u0430\u0433<\/div>\t\t\t<div class=\"elementor-counter-number-wrapper\">\n\t\t\t\t<span class=\"elementor-counter-number-prefix\"><\/span>\n\t\t\t\t<span class=\"elementor-counter-number\" data-duration=\"500\" data-to-value=\"1\" data-from-value=\"0\" data-delimiter=\",\">0<\/span>\n\t\t\t\t<span class=\"elementor-counter-number-suffix\"><\/span>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e156279 e-con-full e-flex e-con e-child\" data-id=\"e156279\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-2dd1f46 e-con-full e-flex e-con e-child\" data-id=\"2dd1f46\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e8f0cc4 elementor-widget-mobile__width-inherit cea-view-stacked cea-shape-circle elementor-widget elementor-widget-ceafeaturebox\" data-id=\"e8f0cc4\" data-element_type=\"widget\" data-widget_type=\"ceafeaturebox.default\">\n\t\t\t\t<div class=\"elementor-widget-container feature-box-wrapper feature-box-default\">\n\t\t\t<div class=\"feature-box-inner\"><h3 class=\"feature-box-title\">\u041e\u0446\u0435\u043d\u0438\u0442\u0435 \u043e\u0436\u0438\u0434\u0430\u0435\u043c\u044b\u0439 \u043e\u0431\u043e\u0440\u043e\u0442<\/h3><div class=\"fbox-content\">### \u0428\u0430\u0433 2: \u041e\u0446\u0435\u043d\u0438\u0442\u0435 \u043e\u0436\u0438\u0434\u0430\u0435\u043c\u044b\u0439 \u043e\u0431\u043e\u0440\u043e\u0442\n\n<div class=\"income-table\">\n<table>\n<thead>\n<tr>\n<th>\u0414\u043e\u0445\u043e\u0434\/\u043c\u0435\u0441\u044f\u0446<\/th>\n<th>\u0420\u0435\u043a\u043e\u043c\u0435\u043d\u0434\u0443\u0435\u043c\u0430\u044f \u0433\u0440\u0443\u043f\u043f\u0430<\/th>\n<th>\u041d\u0430\u043b\u043e\u0433<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u0414\u043e 140 \u0442\u044b\u0441.<\/td>\n<td class=\"highlight-best\">1 \u0433\u0440\u0443\u043f\u0430<\/td>\n<td>1,320 \u0433\u0440\u043d\/\u043c\u0456\u0441<\/td>\n<\/tr>\n<tr>\n<td>140\u2013220 \u0442\u044b\u0441.<\/td>\n<td class=\"highlight-best\">2 \u0433\u0440\u0443\u043f\u0430<\/td>\n<td>1,200 \u0433\u0440\u043d\/\u043c\u0435\u0441<\/td>\n<\/tr>\n<tr>\n<td>220 \u0442\u044b\u0441. \u2013 2 \u043c\u043b\u043d<\/td>\n<td class=\"highlight-current\">3 \u0433\u0440\u0443\u043f\u0430<\/td>\n<td>5% \u043e\u0442 \u0434\u043e\u0445\u043e\u0434\u0430<\/td>\n<\/tr>\n<tr>\n<td>\u0411\u043e\u043b\u0435\u0435 2 \u043c\u043b\u043d<\/td>\n<td class=\"highlight-warning\">\u041e\u0431\u0449\u0430\u044f \u0438\u043b\u0438 3<\/td>\n<td>\u0417\u0430\u0432\u0438\u0441\u0438\u0442 \u043e\u0442 \u0437\u0430\u0442\u0440\u0430\u0442<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n\n<div class=\"info-box\">\n<p>\ud83d\udca1 <strong>\u0412\u0430\u0436\u043d\u043e:<\/strong> \u041f\u0440\u0438 \u043d\u0435\u0431\u043e\u043b\u044c\u0448\u043e\u043c \u043f\u0440\u0435\u0432\u044b\u0448\u0435\u043d\u0438\u0438 \u043b\u0438\u043c\u0438\u0442\u0430 \u043b\u0443\u0447\u0448\u0435 \u0441\u0440\u0430\u0437\u0443 \u0432\u044b\u0431\u0440\u0430\u0442\u044c \u0431\u043e\u043b\u0435\u0435 \u0432\u044b\u0441\u043e\u043a\u0443\u044e \u0433\u0440\u0443\u043f\u043f\u0443, \u0447\u0435\u043c \u0440\u0438\u0441\u043a\u043e\u0432\u0430\u0442\u044c \u0430\u0432\u0442\u043e\u043c\u0430\u0442\u0438\u0447\u0435\u0441\u043a\u0438\u043c \u043f\u0435\u0440\u0435\u0445\u043e\u0434\u043e\u043c \u0432 \u0441\u0435\u0440\u0435\u0434\u0438\u043d\u0435 \u0433\u043e\u0434\u0430.<\/p>\n<\/div>\n\n<style>\n\/* \u0422\u0430\u0431\u043b\u0438\u0446\u044f \u0434\u043e\u0445\u043e\u0434\u0456\u0432 *\/\n.income-table {\n  width: 100%;\n  overflow-x: auto;\n  margin: 25px 0;\n}\n\n.income-table table {\n  width: 100%;\n  border-collapse: collapse;\n  background: #fff;\n  box-shadow: 0 4px 12px rgba(0,0,0,0.08);\n  border-radius: 10px;\n  overflow: hidden;\n}\n\n.income-table thead {\n  background: linear-gradient(135deg, #667eea 0%, #764ba2 100%);\n  color: #fff;\n}\n\n.income-table th {\n  padding: 18px 16px;\n  text-align: left;\n  font-weight: 600;\n  font-size: 15px;\n  text-transform: uppercase;\n  letter-spacing: 0.5px;\n}\n\n.income-table tbody tr {\n  border-bottom: 1px solid #e8e8e8;\n  transition: all 0.3s ease;\n}\n\n.income-table tbody tr:hover {\n  background-color: #f8f9ff;\n  transform: translateX(3px);\n}\n\n.income-table tbody tr:last-child {\n  border-bottom: none;\n}\n\n.income-table td {\n  padding: 16px;\n  font-size: 15px;\n  color: #333;\n  vertical-align: middle;\n}\n\n.income-table td:first-child {\n  font-weight: 600;\n  color: #555;\n}\n\n.income-table td:last-child {\n  color: #667eea;\n  font-weight: 600;\n}\n\n\/* \u0412\u0438\u0434\u0456\u043b\u0435\u043d\u043d\u044f \u0433\u0440\u0443\u043f *\/\n.highlight-best {\n  background: linear-gradient(90deg, #e8f5e9 0%, #f1f8f4 100%);\n  color: #2e7d32;\n  font-weight: 700;\n  padding: 12px 16px !important;\n  border-left: 4px solid #4caf50;\n}\n\n.highlight-current {\n  background: linear-gradient(90deg, #fff3e0 0%, #fef8f1 100%);\n  color: #e65100;\n  font-weight: 700;\n  padding: 12px 16px !important;\n  border-left: 4px solid #ff9800;\n}\n\n.highlight-warning {\n  background: linear-gradient(90deg, #fce4ec 0%, #fef4f7 100%);\n  color: #c62828;\n  font-weight: 700;\n  padding: 12px 16px !important;\n  border-left: 4px solid #e91e63;\n}\n\n\/* \u0406\u043d\u0444\u043e-\u0431\u043b\u043e\u043a *\/\n.info-box {\n  background: linear-gradient(135deg, #e3f2fd 0%, #f3f7fd 100%);\n  border-left: 5px solid #2196f3;\n  padding: 18px 24px;\n  margin: 25px 0;\n  border-radius: 8px;\n  box-shadow: 0 2px 8px rgba(33, 150, 243, 0.1);\n}\n\n.info-box p {\n  margin: 0;\n  font-size: 15px;\n  line-height: 1.6;\n  color: #1565c0;\n}\n\n.info-box strong {\n  font-weight: 700;\n  color: #0d47a1;\n}\n\n\/* \u0410\u0434\u0430\u043f\u0442\u0438\u0432\u043d\u0456\u0441\u0442\u044c *\/\n@media (max-width: 768px) {\n  .income-table th,\n  .income-table td {\n    padding: 14px 12px;\n    font-size: 14px;\n  }\n  \n  .income-table th {\n    font-size: 13px;\n  }\n  \n  .info-box {\n    padding: 15px 18px;\n  }\n  \n  .info-box p {\n    font-size: 14px;\n  }\n}\n\n@media (max-width: 480px) {\n  .income-table th,\n  .income-table td {\n    padding: 12px 10px;\n    font-size: 13px;\n  }\n  \n  .income-table th {\n    font-size: 12px;\n  }\n  \n  .info-box {\n    padding: 12px 15px;\n  }\n  \n  .info-box p {\n    font-size: 13px;\n  }\n  \n  .income-table tbody tr:hover {\n    transform: none;\n  }\n}\n<\/style><\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-80d1048 e-con-full e-flex e-con e-child\" data-id=\"80d1048\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-df18076 elementor-widget elementor-widget-counter\" data-id=\"df18076\" data-element_type=\"widget\" data-widget_type=\"counter.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-counter\">\n\t\t\t<div class=\"elementor-counter-title\">\u0448\u0430\u0433<\/div>\t\t\t<div class=\"elementor-counter-number-wrapper\">\n\t\t\t\t<span class=\"elementor-counter-number-prefix\"><\/span>\n\t\t\t\t<span class=\"elementor-counter-number\" data-duration=\"500\" data-to-value=\"2\" data-from-value=\"0\" data-delimiter=\",\">0<\/span>\n\t\t\t\t<span class=\"elementor-counter-number-suffix\"><\/span>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-261dc4f e-con-full e-flex e-con e-child\" data-id=\"261dc4f\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-414b517 e-con-full e-flex e-con e-child\" data-id=\"414b517\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3b47c4b elementor-widget-mobile__width-inherit cea-view-stacked cea-shape-circle elementor-widget elementor-widget-ceafeaturebox\" data-id=\"3b47c4b\" data-element_type=\"widget\" data-widget_type=\"ceafeaturebox.default\">\n\t\t\t\t<div class=\"elementor-widget-container feature-box-wrapper feature-box-default\">\n\t\t\t<div class=\"feature-box-inner\"><h3 class=\"feature-box-title\">\u041f\u0440\u043e\u0430\u043d\u0430\u043b\u0438\u0437\u0438\u0440\u0443\u0439\u0442\u0435 \u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u0443 \u0437\u0430\u0442\u0440\u0430\u0442<\/h3><div class=\"fbox-content\"><p><strong>\u0420\u0430\u0441\u0445\u043e\u0434\u044b \u043c\u0435\u043d\u0435\u0435 40% \u043e\u0431\u043e\u0440\u043e\u0442\u0430:<\/strong><\/p>\n<ul>\n    <li>\u2705 3 \u0433\u0440\u0443\u043f\u043f\u0430 \u043e\u043f\u0442\u0438\u043c\u0430\u043b\u044c\u043d\u0430 (\u043d\u0430\u043b\u043e\u0433 5%, \u043f\u0440\u043e\u0441\u0442\u043e\u0439 \u0443\u0447\u0435\u0442)<\/li>\n    <li>\u041f\u0440\u0438\u043c\u0435\u0440: \u0414\u043e\u0445\u043e\u0434 1 \u043c\u043b\u043d, \u0440\u0430\u0441\u0445\u043e\u0434 300 \u0442\u044b\u0441. \u2192 \u043d\u0430\u043b\u043e\u0433 50 \u0442\u044b\u0441.<\/li>\n<\/ul>\n\n<p><strong>\u0420\u0430\u0441\u0445\u043e\u0434\u044b 60-80% \u043e\u0431\u043e\u0440\u043e\u0442\u0430:<\/strong><\/p>\n<ul>\n    <li>\u2705 \u041e\u0431\u0449\u0430\u044f \u0441\u0438\u0441\u0442\u0435\u043c\u0430 \u043c\u043e\u0436\u0435\u0442 \u0431\u044b\u0442\u044c \u0431\u043e\u043b\u0435\u0435 \u0432\u044b\u0433\u043e\u0434\u043d\u043e\u0439<\/li>\n    <li>\u041f\u0440\u0438\u043c\u0435\u0440: \u0414\u043e\u0445\u043e\u0434 1 \u043c\u043b\u043d., \u0440\u0430\u0441\u0445\u043e\u0434\u044b 700 \u0442\u044b\u0441., \u043f\u0440\u0438\u0431\u044b\u043b\u044c 300 \u0442\u044b\u0441. \u2192 \u043d\u0430\u043b\u043e\u0433 58.5 \u0442\u044b\u0441. (19.5%)<\/li>\n    <li>\u042d\u043a\u043e\u043d\u043e\u043c\u0438\u044f \u0438\u0437-\u0437\u0430 \u0443\u0447\u0435\u0442\u0430 \u0437\u0430\u0442\u0440\u0430\u0442 \u043a\u043e\u043c\u043f\u0435\u043d\u0441\u0438\u0440\u0443\u0435\u0442 \u0441\u043b\u043e\u0436\u043d\u043e\u0441\u0442\u044c<\/li>\n<\/ul>\n\n<p><strong>\u0420\u0430\u0441\u0445\u043e\u0434\u044b \u0441\u0432\u044b\u0448\u0435 80%:<\/strong><\/p>\n<ul>\n    <li>\u2705 \u041e\u0431\u0449\u0430\u044f \u0441\u0438\u0441\u0442\u0435\u043c\u0430 \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u043d\u043e \u0431\u043e\u043b\u0435\u0435 \u0432\u044b\u0433\u043e\u0434\u043d\u0430<\/li>\n    <li>\u041f\u0440\u0438\u043c\u0435\u0440: \u0422\u043e\u0440\u0433\u043e\u0432\u043b\u044f \u0441 \u043d\u0430\u0446\u0435\u043d\u043a\u043e\u0439 15% - \u043d\u0430 3 \u0433\u0440\u0443\u043f\u043f\u0435 \u043f\u0435\u0440\u0435\u043f\u043b\u0430\u0442\u0430 \u0432 \u0442\u0440\u0438 \u0440\u0430\u0437\u0430<\/li>\n<\/ul>\n<\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-25c6ecb e-con-full e-flex e-con e-child\" data-id=\"25c6ecb\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c704cfb elementor-widget elementor-widget-counter\" data-id=\"c704cfb\" data-element_type=\"widget\" data-widget_type=\"counter.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-counter\">\n\t\t\t<div class=\"elementor-counter-title\">\u0448\u0430\u0433<\/div>\t\t\t<div class=\"elementor-counter-number-wrapper\">\n\t\t\t\t<span class=\"elementor-counter-number-prefix\"><\/span>\n\t\t\t\t<span class=\"elementor-counter-number\" data-duration=\"500\" data-to-value=\"3\" data-from-value=\"0\" data-delimiter=\",\">0<\/span>\n\t\t\t\t<span class=\"elementor-counter-number-suffix\"><\/span>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f859303 e-con-full e-flex e-con e-child\" data-id=\"f859303\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-a606493 e-con-full e-flex e-con e-child\" data-id=\"a606493\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5e57d40 elementor-widget-mobile__width-inherit cea-view-stacked cea-shape-circle elementor-widget elementor-widget-ceafeaturebox\" data-id=\"5e57d40\" data-element_type=\"widget\" data-widget_type=\"ceafeaturebox.default\">\n\t\t\t\t<div class=\"elementor-widget-container feature-box-wrapper feature-box-default\">\n\t\t\t<div class=\"feature-box-inner\"><h3 class=\"feature-box-title\">\u0423\u0447\u0442\u0438\u0442\u0435 \u0441\u043f\u0435\u0446\u0438\u0444\u0438\u043a\u0443 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438<\/h3><div class=\"fbox-content\"><p><strong>\ud83c\udfe0 \u0423\u0441\u043b\u0443\u0433\u0438 \u043d\u0430\u0441\u0435\u043b\u0435\u043d\u0438\u044e \u0434\u043e\u043c\u0430:<\/strong> \u2192 <strong>1 \u0433\u0440\u0443\u043f\u0430<\/strong> (\u043c\u0438\u043d\u0438\u043c\u0430\u043b\u044c\u043d\u044b\u0435 \u043d\u0430\u043b\u043e\u0433\u0438 2,750 \u0433\u0440\u043d\/\u043c\u0435\u0441, \u0431\u0435\u0437 \u0420\u0420\u041e)<\/p>\n<p><strong>\ud83d\uded2 \u0422\u043e\u0440\u0433\u043e\u0432\u043b\u044f \u0438\u043b\u0438 \u0443\u0441\u043b\u0443\u0433\u0438 \u0431\u0435\u0437 \u0440\u0430\u0431\u043e\u0442\u043d\u0438\u043a\u043e\u0432:<\/strong> \u2192 <strong>2 \u0433\u0440\u0443\u043f\u0430<\/strong> (\u0444\u0438\u043a\u0441\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u044b\u0439 \u043d\u0430\u043b\u043e\u0433, \u0420\u0420\u041e \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u0435\u043d)<\/p>\n<p><strong>\ud83c\udfea \u041c\u0430\u0433\u0430\u0437\u0438\u043d\/\u043a\u0430\u0444\u0435 \u0441 \u043f\u0435\u0440\u0441\u043e\u043d\u0430\u043b\u043e\u043c:<\/strong> \u2192 <strong>3 \u0433\u0440\u0443\u043f\u0430<\/strong> (\u043d\u0430\u0438\u0431\u043e\u043b\u0435\u0435 \u0441\u0431\u0430\u043b\u0430\u043d\u0441\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u0430\u044f \u0441\u0438\u0441\u0442\u0435\u043c\u0430)<\/p>\n<p><strong>\ud83c\udf3e \u0424\u0435\u0440\u043c\u0435\u0440\u0441\u043a\u043e\u0435 \u0445\u043e\u0437\u044f\u0439\u0441\u0442\u0432\u043e:<\/strong> \u2192 <strong>4 \u0433\u0440\u0443\u043f\u0430<\/strong> (\u043d\u0430\u043b\u043e\u0433\u0438 \u0432 5-10 \u0440\u0430\u0437 \u043d\u0438\u0436\u0435 \u0434\u0440\u0443\u0433\u0438\u0445 \u0433\u0440\u0443\u043f\u043f)<\/p>\n<p><strong>\ud83c\udfd7\ufe0f \u041f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u043e\/\u0441\u0442\u0440\u043e\u0438\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u043e:<\/strong> \u2192 <strong>\u0417\u0430\u0433\u0430\u043b\u044c\u043d\u0430 \u0441\u0438\u0441\u0442\u0435\u043c\u0430<\/strong> (\u044d\u043a\u043e\u043d\u043e\u043c\u0438\u044f \u043f\u0440\u0438 \u0431\u043e\u043b\u044c\u0448\u0438\u0445 \u0437\u0430\u0442\u0440\u0430\u0442\u0430\u0445 \u043d\u0430 \u043c\u0430\u0442\u0435\u0440\u0438\u0430\u043b\u044b)<\/p><\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-143ef3d e-con-full e-flex e-con e-child\" data-id=\"143ef3d\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-412ab61 elementor-widget elementor-widget-counter\" data-id=\"412ab61\" data-element_type=\"widget\" data-widget_type=\"counter.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-counter\">\n\t\t\t<div class=\"elementor-counter-title\">\u0448\u0430\u0433<\/div>\t\t\t<div class=\"elementor-counter-number-wrapper\">\n\t\t\t\t<span class=\"elementor-counter-number-prefix\"><\/span>\n\t\t\t\t<span class=\"elementor-counter-number\" data-duration=\"500\" data-to-value=\"4\" data-from-value=\"0\" data-delimiter=\",\">0<\/span>\n\t\t\t\t<span class=\"elementor-counter-number-suffix\"><\/span>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-24cccc0 e-flex e-con-boxed e-con e-parent\" data-id=\"24cccc0\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8567364 elementor-widget elementor-widget-ceasectiontitle\" data-id=\"8567364\" data-element_type=\"widget\" data-widget_type=\"ceasectiontitle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"section-title-wrapper\"><div class=\"title-wrap\"><h2 class=\"section-title\">\u0422\u041e\u041f-4 \u043e\u0448\u0438\u0431\u043a\u0438 \u043f\u0440\u0438 \u0432\u044b\u0431\u043e\u0440\u0435 \u0441\u0438\u0441\u0442\u0435\u043c\u044b<\/h2><\/div><!-- .title-wrap --><div class=\"section-description\"><\/div><!-- .section-description --><\/div><!-- .section-title-wrapper -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fb1550b elementor-widget elementor-widget-text-editor\" data-id=\"fb1550b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3>\u274c \u041e\u0448\u0438\u0431\u043a\u0430 1: 3 \u0433\u0440\u0443\u043f\u043f\u0430 \u043f\u0440\u0438 \u0440\u0430\u0441\u0445\u043e\u0434\u0435 80%+<\/h3>\n<p><strong>\u041f\u0440\u043e\u0431\u043b\u0435\u043c\u0430:<\/strong> \u041d\u0430\u043b\u043e\u0433 5% \u043e\u0442 \u0434\u043e\u0445\u043e\u0434\u0430 \u0438\u0433\u043d\u043e\u0440\u0438\u0440\u0443\u0435\u0442 \u0440\u0430\u0441\u0445\u043e\u0434\u044b<br \/><strong>\u0421\u043b\u0435\u0434\u0441\u0442\u0432\u0438\u0435:<\/strong> \u041f\u0435\u0440\u0435\u043f\u043b\u0430\u0442\u0430 \u0432 2-3 \u0440\u0430\u0437\u0430 \u043f\u043e \u0441\u0440\u0430\u0432\u043d\u0435\u043d\u0438\u044e \u0441 \u043e\u0431\u0449\u0435\u0439 \u0441\u0438\u0441\u0442\u0435\u043c\u043e\u0439<br \/><strong>\u041f\u0440\u0438\u043c\u0435\u0440:<\/strong> \u0421\u0442\u0440\u043e\u0438\u0442\u0435\u043b\u044c\u043d\u0430\u044f \u0444\u0438\u0440\u043c\u0430 \u2013 \u0434\u043e\u0445\u043e\u0434 1.1 \u043c\u043b\u043d, \u0440\u0430\u0441\u0445\u043e\u0434\u044b 900 \u0442\u044b\u0441.<\/p>\n<ul>\n<li>\u041d\u0430 3 \u0433\u0440\u0443\u043f\u043f\u0435: 55 \u0442\u044b\u0441. \u043d\u0430\u043b\u043e\u0433\u0430<\/li>\n<li>\u041d\u0430 \u043e\u0431\u0449\u0435\u0439: 39 \u0442\u044b\u0441. \u043d\u0430\u043b\u043e\u0433\u0430<\/li>\n<li><strong>\u041f\u0435\u0440\u0435\u043f\u043b\u0430\u0442\u0430: 16 \u0442\u044b\u0441.\/\u0433\u043e\u0434<\/strong><\/li>\n<\/ul>\n<hr \/>\n<h3>\u274c \u041e\u0448\u0438\u0431\u043a\u0430 2: 2 \u0433\u0440\u0443\u043f\u043f\u0430 \u0441 \u043f\u043b\u0430\u043d\u0430\u043c\u0438 \u043d\u0430\u0439\u043c\u0430<\/h3>\n<p><strong>\u041f\u0440\u043e\u0431\u043b\u0435\u043c\u0430:<\/strong> \u041f\u0440\u0438\u0434\u0435\u0442\u0441\u044f \u043f\u0435\u0440\u0435\u0445\u043e\u0434\u0438\u0442\u044c \u043d\u0430 3 \u0433\u0440\u0443\u043f\u043f\u0443 \u043f\u043e\u0441\u0440\u0435\u0434\u0438 \u0433\u043e\u0434\u0430<br \/><strong>\u0421\u043b\u0435\u0434\u0441\u0442\u0432\u0438\u0435:<\/strong> \u0423\u043f\u0443\u0449\u0435\u043d\u043d\u043e\u0435 \u0432\u0440\u0435\u043c\u044f \u043d\u0430 \u043f\u0435\u0440\u0435\u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u044e, \u0432\u043e\u0437\u043c\u043e\u0436\u043d\u044b \u0448\u0442\u0440\u0430\u0444\u044b<br \/><strong>\u0420\u0435\u0448\u0435\u043d\u0438\u0435:<\/strong> \u0421\u0440\u0430\u0437\u0443 \u0432\u044b\u0431\u0440\u0430\u0442\u044c 3 \u0433\u0440\u0443\u043f\u043f\u0443 \u043f\u0440\u0438 \u043f\u043b\u0430\u043d\u0430\u0445 \u0440\u0430\u0437\u0432\u0438\u0442\u0438\u044f<\/p>\n<hr \/>\n<h3>\u274c \u041e\u0448\u0438\u0431\u043a\u0430 3: \u041e\u0431\u0449\u0430\u044f \u0441\u0438\u0441\u0442\u0435\u043c\u0430 \u043c\u0430\u043b\u043e\u0433\u043e \u0431\u0438\u0437\u043d\u0435\u0441\u0430<\/h3>\n<p><strong>\u041f\u0440\u043e\u0431\u043b\u0435\u043c\u0430:<\/strong> \u0421\u043b\u043e\u0436\u043d\u044b\u0439 \u0443\u0447\u0435\u0442 \u0431\u0435\u0437 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0439 \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u0438<br \/><strong>\u0421\u043b\u0435\u0434\u0441\u0442\u0432\u0438\u0435:<\/strong> \u041f\u0435\u0440\u0435\u043f\u043b\u0430\u0442\u0430 \u0437\u0430 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0435 \u0443\u0441\u043b\u0443\u0433\u0438<br \/><strong>\u041f\u0440\u0438\u043c\u0435\u0440:<\/strong> \u0423\u0441\u043b\u0443\u0433\u0438 \u0441 \u0434\u043e\u0445\u043e\u0434\u043e\u043c 600 \u0442\u044b\u0441\u044f\u0447, \u0440\u0430\u0441\u0445\u043e\u0434\u044b 180 \u0442\u044b\u0441\u044f\u0447.<\/p>\n<ul>\n<li>\u041e\u0431\u0449\u0430\u044f \u0441\u0438\u0441\u0442\u0435\u043c\u0430: 82 \u0442\u044b\u0441. \u043d\u0430\u043b\u043e\u0433\u0430 + \u0441\u043b\u043e\u0436\u043d\u044b\u0439 \u0443\u0447\u0435\u0442<\/li>\n<li>3 \u0433\u0440\u0443\u043f\u043f\u0430: 30 \u0442\u044b\u0441. \u043d\u0430\u043b\u043e\u0433\u0430 + \u043f\u0440\u043e\u0441\u0442\u043e\u0439 \u0443\u0447\u0435\u0442<\/li>\n<li><strong>\u042d\u043a\u043e\u043d\u043e\u043c\u0438\u044f: 52 \u0442\u044b\u0441.\/\u0433\u043e\u0434 + \u043f\u0440\u043e\u0441\u0442\u043e\u0442\u0430<\/strong><\/li>\n<\/ul>\n<hr \/>\n<h3>\u274c \u041e\u0448\u0438\u0431\u043a\u0430 4: \u0418\u0433\u043d\u043e\u0440\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0435 4 \u0433\u0440\u0443\u043f\u043f\u044b \u0434\u043b\u044f \u0430\u0433\u0440\u0430\u0440\u0438\u0435\u0432<\/h3>\n<p><strong>\u041f\u0440\u043e\u0431\u043b\u0435\u043c\u0430:<\/strong> \u0418\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u043d\u0438\u0435 3 \u0433\u0440\u0443\u043f\u043f\u044b \u0432\u043c\u0435\u0441\u0442\u043e \u0441\u043f\u0435\u0446\u0438\u0430\u043b\u0438\u0437\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u043e\u0439 4-\u0439<br \/><strong>\u0421\u043b\u0435\u0434\u0441\u0442\u0432\u0438\u0435:<\/strong> \u041f\u0435\u0440\u0435\u043f\u043b\u0430\u0442\u0430 \u0432 5-10 \u0440\u0430\u0437<br \/><strong>\u041f\u0440\u0438\u043c\u0435\u0440:<\/strong> \u0424\u0435\u0440\u043c\u0435\u0440 \u0441 \u0434\u043e\u0445\u043e\u0434\u043e\u043c 3 \u043c\u043b\u043d<\/p>\n<ul>\n<li>\u041d\u0430 3 \u0433\u0440\u0443\u043f\u043f\u0435: 150 \u0442\u044b\u0441. \u043d\u0430\u043b\u043e\u0433\u0430<\/li>\n<li>\u041d\u0430 4 \u0433\u0440\u0443\u043f\u043f\u0435: 28.5 \u0442\u044b\u0441. \u043d\u0430\u043b\u043e\u0433\u0430<\/li>\n<li><strong>\u041f\u0435\u0440\u0435\u043f\u043b\u0430\u0442\u0430: 121.5 \u0442\u044b\u0441.\/\u0433\u043e\u0434<\/strong><\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e1aec0b e-flex e-con-boxed e-con e-parent\" data-id=\"e1aec0b\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-1d374c9 e-con-full e-flex e-con e-child\" data-id=\"1d374c9\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-36c0559 e-con-full e-flex e-con e-child\" data-id=\"36c0559\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7fc024a cea-mobile-align-center elementor-widget elementor-widget-ceasectiontitle\" data-id=\"7fc024a\" data-element_type=\"widget\" data-widget_type=\"ceasectiontitle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"section-title-wrapper\"><div class=\"title-wrap\"><h2 class=\"section-title\">\u0421\u0438\u0441\u0442\u0435\u043c\u044b \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f - \u043f\u043e\u0434\u0440\u043e\u0431\u043d\u044b\u0439 \u043e\u0431\u0437\u043e\u0440<\/h2><\/div><!-- .title-wrap --><div class=\"section-description\"><\/div><!-- .section-description --><\/div><!-- .section-title-wrapper -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6530765 e-con-full e-flex e-con e-child\" data-id=\"6530765\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-4e3ffea e-con-full e-flex e-con e-child\" data-id=\"4e3ffea\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-a54af91 e-con-full e-flex e-con e-child\" data-id=\"a54af91\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-16e521f cea-view-default elementor-widget elementor-widget-ceafeaturebox\" data-id=\"16e521f\" data-element_type=\"widget\" data-widget_type=\"ceafeaturebox.default\">\n\t\t\t\t<div class=\"elementor-widget-container feature-box-wrapper feature-box-classic\">\n\t\t\t<div class=\"media\"><div class=\"media-icon-part\"><\/div><div class=\"media-body\"><h3 class=\"feature-box-title\">1 \u0433\u0440\u0443\u043f\u043f\u0430 - \u0434\u043b\u044f \u0443\u0441\u043b\u0443\u0433 \u043d\u0430\u0441\u0435\u043b\u0435\u043d\u0438\u044e<\/h3><div class=\"fbox-content\"><p><strong>\u041d\u0430\u043b\u043e\u0433:<\/strong> 1,320 \u0433\u0440\u043d\/\u043c\u0435\u0441 \u0444\u0438\u043a\u0441\u0438\u0440\u043e\u0432\u0430\u043d\u043e + \u0415\u0421\u0412 1,760 \u0433\u0440\u043d\/\u043c\u0435\u0441 = <strong>3,080 \u0433\u0440\u043d\/\u043c\u0435\u0441<\/strong><\/p>\n<p><strong>\u041b\u0438\u043c\u0438\u0442 \u0434\u043e\u0445\u043e\u0434\u0430:<\/strong> 1,684 \u043c\u043b\u043d \u0433\u0440\u043d\/\u0433\u043e\u0434 (140 \u0442\u044b\u0441.\/\u043c\u0435\u0441 \u0441\u0440\u0435\u0434\u043d\u0435)<\/p>\n<p><strong>\u0420\u0430\u0437\u0440\u0435\u0448\u0435\u043d\u043d\u0430\u044f \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u044c:<\/strong><\/p>\n<ul>\n    <li>\u0411\u044b\u0442\u043e\u0432\u044b\u0435 \u0443\u0441\u043b\u0443\u0433\u0438 \u043d\u0430\u0441\u0435\u043b\u0435\u043d\u0438\u044e \u043d\u0430 \u0434\u043e\u043c\u0443<\/li>\n    <li>\u0422\u043e\u0440\u0433\u043e\u0432\u043b\u044f \u043d\u0430 \u0440\u044b\u043d\u043a\u0430\u0445 \u0441 \u0442\u043e\u0440\u0433\u043e\u0432\u044b\u0445 \u043c\u0435\u0441\u0442<\/li>\n<\/ul>\n<p><strong>\u041e\u0433\u0440\u0430\u043d\u0438\u0447\u0435\u043d\u0438\u0435:<\/strong><\/p>\n<ul>\n    <li>\u274c \u0417\u0430\u043f\u0440\u0435\u0449\u0435\u043d\u043e \u043d\u0430\u043d\u0438\u043c\u0430\u0442\u044c \u0440\u0430\u0431\u043e\u0442\u043d\u0438\u043a\u043e\u0432<\/li>\n    <li>\u274c \u0420\u0430\u0431\u043e\u0442\u0430 \u0442\u043e\u043b\u044c\u043a\u043e \u0441 \u043d\u0430\u0441\u0435\u043b\u0435\u043d\u0438\u0435\u043c (\u0444\u0438\u0437\u043b\u0438\u0446\u0430\u043c\u0438-\u043d\u0435\u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u044f\u043c\u0438)<\/li>\n    <li>\u274c \u041e\u0433\u0440\u0430\u043d\u0438\u0447\u0435\u043d\u043d\u044b\u0439 \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<\/li>\n<\/ul>\n<p><strong>\u0423\u0447\u0435\u0442:<\/strong> \u041c\u0438\u043d\u0438\u043c\u0430\u043b\u044c\u043d\u044b\u0439 \u2014 \u041a\u043d\u0438\u0433\u0430 \u0443\u0447\u0435\u0442\u0430 \u043d\u0435 \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u043d\u0430, \u0420\u0420\u041e \u043d\u0435 \u0442\u0440\u0435\u0431\u0443\u0435\u0442\u0441\u044f<\/p>\n<p><strong>\u041e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u044c:<\/strong> \u0420\u0430\u0437 \u0432 \u0433\u043e\u0434 (\u0434\u043e 60 \u0434\u043d\u0435\u0439 \u043f\u043e\u0441\u043b\u0435 \u043e\u043a\u043e\u043d\u0447\u0430\u043d\u0438\u044f \u0433\u043e\u0434\u0430)<\/p>\n<p><strong>\u0414\u043b\u044f \u043a\u043e\u0433\u043e:<\/strong> \u041f\u0430\u0440\u0438\u043a\u043c\u0430\u0445\u0435\u0440\u044b, \u043a\u043e\u0441\u043c\u0435\u0442\u043e\u043b\u043e\u0433\u0438, \u0440\u0435\u043f\u0435\u0442\u0438\u0442\u043e\u0440\u044b, \u043c\u0430\u0441\u0442\u0435\u0440\u0430 \u043d\u0430 \u0434\u043e\u043c\u0443<\/p>\n<\/div>\t\t\t\t<div class=\"cea-button-wrapper\">\n\t\t\t\t\t<a href=\"https:\/\/buhgalter-fop.com.ua\/ru\/bukhhalterskyj-oblik-fop-1-yi-grupi\/\" class=\"cea-button-link elementor-button cea-button elementor-size-md\">\n\t\t\t\t\t\t\t\t<span class=\"cea-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"cea-button-icon cea-align-icon-right\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"bi-arrow-right-short\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"cea-button-text\">\u0423\u0447\u0435\u0442 \u0424\u041b\u041f\/\u0424\u041e\u041f 1 \u0433\u0440\u0443\u043f\u043f\u044b <\/span>\n\t\t<\/span>\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div><!-- .media-body --><\/div><!-- .media -->\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5ef6dfd e-con-full e-flex e-con e-child\" data-id=\"5ef6dfd\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cb50030 cea-view-default elementor-widget elementor-widget-ceafeaturebox\" data-id=\"cb50030\" data-element_type=\"widget\" data-widget_type=\"ceafeaturebox.default\">\n\t\t\t\t<div class=\"elementor-widget-container feature-box-wrapper feature-box-classic\">\n\t\t\t<div class=\"media\"><div class=\"media-icon-part\"><\/div><div class=\"media-body\"><h3 class=\"feature-box-title\">2 \u0433\u0440\u0443\u043f\u043f\u0430 - \u0443\u043d\u0438\u0432\u0435\u0440\u0441\u0430\u043b\u044c\u043d\u0430\u044f \u0434\u043b\u044f \u043c\u0430\u043b\u043e\u0433\u043e \u0431\u0438\u0437\u043d\u0435\u0441\u0430<\/h3><div class=\"fbox-content\"><p><strong>\u041d\u0430\u043b\u043e\u0433:<\/strong> 1,200 \u0433\u0440\u043d\/\u043c\u0435\u0441 + \u0415\u0421\u0412 1,760 \u0433\u0440\u043d\/\u043c\u0435\u0441 = <strong>2,960 \u0433\u0440\u043d\/\u043c\u0435\u0441<\/strong><\/p>\n<p><strong>\u041b\u0438\u043c\u0438\u0442 \u0434\u043e\u0445\u043e\u0434\u0430:<\/strong> 5 \u043c\u043b\u043d \u0433\u0440\u043d\/\u0433\u043e\u0434 (220 \u0442\u044b\u0441.\/\u043c\u0435\u0441 \u0441\u0440\u0435\u0434\u043d\u0435)<\/p>\n<p><strong>\u0420\u0430\u0437\u0440\u0435\u0448\u0435\u043d\u043d\u0430\u044f \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u044c:<\/strong> \u041b\u044e\u0431\u0430\u044f, \u043a\u0440\u043e\u043c\u0435 \u0437\u0430\u043f\u0440\u0435\u0449\u0435\u043d\u043d\u043e\u0439 \u0437\u0430\u043a\u043e\u043d\u043e\u043c<\/p>\n<p><strong>\u041e\u0433\u0440\u0430\u043d\u0438\u0447\u0435\u043d\u0438\u0435:<\/strong><\/p>\n<ul>\n    <li>\u274c \u0411\u0435\u0437 \u043f\u0440\u0430\u0446\u0456\u0432\u043d\u0438\u043a\u0456\u0432<\/li>\n    <li>\u2705 \u0420\u043e\u0431\u043e\u0442\u0430 \u0437 \u044e\u0440\u043e\u0441\u043e\u0431\u0430\u043c\u0438 \u0442\u0430 \u0424\u041e\u041f \u0434\u043e\u0437\u0432\u043e\u043b\u0435\u043d\u0430<\/li>\n    <li>\u2705 \u041c\u043e\u0436\u043b\u0438\u0432\u0456\u0441\u0442\u044c \u0435\u043a\u0441\u043f\u043e\u0440\u0442\u0443 \u043f\u043e\u0441\u043b\u0443\u0433<\/li>\n<\/ul>\n<p><strong>\u0423\u0447\u0435\u0442:<\/strong> \u041f\u0440\u043e\u0441\u0442\u0438\u0439 \u2014 \u041a\u043d\u0438\u0433\u0430 \u043d\u0435 \u043e\u0431\u043e\u0432'\u044f\u0437\u043a\u043e\u0432\u0430, \u0420\u0420\u041e \u043f\u043e\u0442\u0440\u0456\u0431\u0435\u043d<\/p>\n<p><strong>\u041e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u044c:<\/strong> \u0420\u0430\u0437 \u043d\u0430 \u0440\u0456\u043a<\/p>\n<p><strong>\u0414\u043b\u044f \u043a\u043e\u0433\u043e:<\/strong> \u0424\u0440\u0456\u043b\u0430\u043d\u0441\u0435\u0440\u0438, \u0456\u043d\u0442\u0435\u0440\u043d\u0435\u0442-\u043c\u0430\u0433\u0430\u0437\u0438\u043d\u0438, \u0434\u0440\u0456\u0431\u043d\u0456 \u0442\u043e\u0440\u0433\u043e\u0432\u0446\u0456<\/p><\/div>\t\t\t\t<div class=\"cea-button-wrapper\">\n\t\t\t\t\t<a href=\"https:\/\/buhgalter-fop.com.ua\/ru\/bukhhalterskyj-oblik-fop-2-i-hrupy\/\" class=\"cea-button-link elementor-button cea-button elementor-size-md\">\n\t\t\t\t\t\t\t\t<span class=\"cea-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"cea-button-icon cea-align-icon-right\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"bi-arrow-right-short\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"cea-button-text\">\u0423\u0447\u0435\u0442 \u0424\u041b\u041f\/\u0424\u041e\u041f 2 \u0433\u0440\u0443\u043f\u043f\u044b <\/span>\n\t\t<\/span>\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div><!-- .media-body --><\/div><!-- .media -->\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-976b18b e-con-full e-flex e-con e-child\" data-id=\"976b18b\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-ed08e90 e-con-full e-flex e-con e-child\" data-id=\"ed08e90\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bb0d458 cea-view-default elementor-widget elementor-widget-ceafeaturebox\" data-id=\"bb0d458\" data-element_type=\"widget\" data-widget_type=\"ceafeaturebox.default\">\n\t\t\t\t<div class=\"elementor-widget-container feature-box-wrapper feature-box-classic\">\n\t\t\t<div class=\"media\"><div class=\"media-icon-part\"><\/div><div class=\"media-body\"><h3 class=\"feature-box-title\">3 \u0433\u0440\u0443\u043f\u0430 \u2014 \u0434\u043b\u044f \u0441\u0435\u0440\u0435\u0434\u043d\u044c\u043e\u0433\u043e \u0431\u0456\u0437\u043d\u0435\u0441\u0443<\/h3><div class=\"fbox-content\"><p><strong>\u041d\u0430\u043b\u043e\u0433:<\/strong> 5% \u0432\u0456\u0434 \u0434\u043e\u0445\u043e\u0434\u0443 (\u0430\u0431\u043e 3% \u0437 \u041f\u0414\u0412) + \u0404\u0421\u0412 \u0437\u0430 \u0441\u0435\u0431\u0435 \u0442\u0430 \u043f\u0440\u0430\u0446\u0456\u0432\u043d\u0438\u043a\u0456\u0432<\/p>\n<p><strong>\u041b\u0438\u043c\u0438\u0442 \u0434\u043e\u0445\u043e\u0434\u0430:<\/strong> 25 \u043c\u043b\u043d \u0433\u0440\u043d\/\u0440\u0456\u043a<\/p>\n<p><strong>\u0420\u0430\u0437\u0440\u0435\u0448\u0435\u043d\u043d\u0430\u044f \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u044c:<\/strong> \u0411\u0443\u0434\u044c-\u044f\u043a\u0430 + \u043d\u0435\u043e\u0431\u043c\u0435\u0436\u0435\u043d\u0430 \u043a\u0456\u043b\u044c\u043a\u0456\u0441\u0442\u044c \u043f\u0440\u0430\u0446\u0456\u0432\u043d\u0438\u043a\u0456\u0432<\/p>\n<p><strong>\u041e\u0433\u0440\u0430\u043d\u0438\u0447\u0435\u043d\u0438\u0435:<\/strong> \u0412\u0456\u0434\u0441\u0443\u0442\u043d\u0456<\/p>\n<p><strong>\u0423\u0447\u0435\u0442:<\/strong> \u041f\u043e\u043c\u0456\u0440\u043d\u0438\u0439 \u2014 \u041a\u043d\u0438\u0433\u0430 \u043e\u0431\u043b\u0456\u043a\u0443 \u0434\u043e\u0445\u043e\u0434\u0456\u0432 \u043e\u0431\u043e\u0432'\u044f\u0437\u043a\u043e\u0432\u0430, \u0420\u0420\u041e \u043f\u043e\u0442\u0440\u0456\u0431\u0435\u043d<\/p>\n<p><strong>\u041e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u044c:<\/strong> \u0429\u043e\u043a\u0432\u0430\u0440\u0442\u0430\u043b\u0443 (4 \u0440\u0430\u0437\u0438\/\u0440\u0456\u043a)<\/p>\n<p><strong>\u0414\u043b\u044f \u043a\u043e\u0433\u043e:<\/strong> \u041c\u0430\u0433\u0430\u0437\u0438\u043d\u0438, \u043a\u0430\u0444\u0435, \u0441\u0430\u043b\u043e\u043d\u0438 \u043a\u0440\u0430\u0441\u0438, \u0430\u0432\u0442\u043e\u0441\u0435\u0440\u0432\u0456\u0441\u0438<\/p>\n<p><strong>\u041f\u0440\u0438\u043c\u0435\u0440 \u0440\u0430\u0441\u0447\u0435\u0442\u0430:<\/strong><\/p>\n<ul>\n    <li>\u0414\u043e\u0445\u0456\u0434 2 \u043c\u043b\u043d\/\u0440\u0456\u043a<\/li>\n    <li>\u041f\u043e\u0434\u0430\u0442\u043e\u043a: 2,000,000 \u00d7 5% = 100,000 \u0433\u0440\u043d<\/li>\n    <li>\u0404\u0421\u0412 \u0437\u0430 \u0441\u0435\u0431\u0435: 21,120 \u0433\u0440\u043d<\/li>\n    <li><strong>\u0420\u0430\u0437\u043e\u043c: 121,120 \u0433\u0440\u043d\/\u0440\u0456\u043a (6% \u0432\u0456\u0434 \u0434\u043e\u0445\u043e\u0434\u0443)<\/strong><\/li>\n<\/ul>\n<\/div>\t\t\t\t<div class=\"cea-button-wrapper\">\n\t\t\t\t\t<a href=\"https:\/\/buhgalter-fop.com.ua\/ru\/bukhhalterskyj-oblik-fop-3-i-hrupy\/\" class=\"cea-button-link elementor-button cea-button elementor-size-md\">\n\t\t\t\t\t\t\t\t<span class=\"cea-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"cea-button-icon cea-align-icon-right\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"bi-arrow-right-short\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"cea-button-text\">\u0423\u0447\u0435\u0442 \u0424\u041b\u041f\/\u0424\u041e\u041f 3 \u0433\u0440\u0443\u043f\u043f\u044b <\/span>\n\t\t<\/span>\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div><!-- .media-body --><\/div><!-- .media -->\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8d7943b e-con-full e-flex e-con e-child\" data-id=\"8d7943b\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a69a732 cea-view-default elementor-widget elementor-widget-ceafeaturebox\" data-id=\"a69a732\" data-element_type=\"widget\" data-widget_type=\"ceafeaturebox.default\">\n\t\t\t\t<div class=\"elementor-widget-container feature-box-wrapper feature-box-classic\">\n\t\t\t<div class=\"media\"><div class=\"media-icon-part\"><\/div><div class=\"media-body\"><h3 class=\"feature-box-title\">4 \u0433\u0440\u0443\u043f\u0430 \u2014 \u0434\u043b\u044f \u0430\u0433\u0440\u0430\u0440\u0456\u0457\u0432<\/h3><div class=\"fbox-content\"><p><strong>\u041d\u0430\u043b\u043e\u0433:<\/strong> 0.19\u20132.43% \u0432\u0456\u0434 \u043d\u043e\u0440\u043c\u0430\u0442\u0438\u0432\u043d\u043e\u0457 \u043e\u0446\u0456\u043d\u043a\u0438 \u0437\u0435\u043c\u043b\u0456<\/p>\n<p><strong>\u0421\u0442\u0430\u0432\u043a\u0438:<\/strong><\/p>\n<ul>\n    <li>\u0420\u0456\u043b\u043b\u044f (\u0437\u0435\u0440\u043d\u043e\u0432\u0456): 0.95% \u041d\u0413\u041e<\/li>\n    <li>\u041f\u0430\u0441\u043e\u0432\u0438\u0449\u0430: 0.57% \u041d\u0413\u041e<\/li>\n    <li>\u0412\u043e\u0434\u043d\u0438\u0439 \u0444\u043e\u043d\u0434 (\u0440\u0438\u0431\u0438): 0.19% \u041d\u0413\u041e<\/li>\n<\/ul>\n<p><strong>\u041b\u0456\u043c\u0456\u0442:<\/strong> \u0411\u0435\u0437 \u043e\u0431\u043c\u0435\u0436\u0435\u043d\u044c \u043f\u0440\u0438 75%+ \u0434\u043e\u0445\u043e\u0434\u0443 \u0432\u0456\u0434 \u0441\/\u0433<\/p>\n<p><strong>\u0412\u0438\u043c\u043e\u0433\u0438:<\/strong> \u2705 \u0417\u0435\u043c\u043b\u044f \u0443 \u0432\u043b\u0430\u0441\u043d\u043e\u0441\u0442\u0456 \u0430\u0431\u043e \u043e\u0440\u0435\u043d\u0434\u0456 \u0432\u0456\u0434 2 \u0433\u0430<br>\n\u2705 \u041c\u0456\u043d\u0456\u043c\u0443\u043c 75% \u0434\u043e\u0445\u043e\u0434\u0443 \u0432\u0456\u0434 \u0432\u043b\u0430\u0441\u043d\u043e\u0457 \u0441\/\u0433 \u043f\u0440\u043e\u0434\u0443\u043a\u0446\u0456\u0457<\/p>\n<p><strong>\u0423\u0447\u0435\u0442:<\/strong> \u0421\u043f\u0435\u0446\u0456\u0430\u043b\u0456\u0437\u043e\u0432\u0430\u043d\u0438\u0439 \u2014 \u041a\u043d\u0438\u0433\u0430 + \u043e\u0431\u043b\u0456\u043a \u043f\u043b\u043e\u0449 \u0442\u0430 \u0432\u0440\u043e\u0436\u0430\u0439\u043d\u043e\u0441\u0442\u0456<\/p>\n<p><strong>\u041e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u044c:<\/strong> \u0420\u0430\u0437 \u043d\u0430 \u0440\u0456\u043a<\/p>\n<p><strong>\u0414\u043b\u044f \u043a\u043e\u0433\u043e:<\/strong> \u0424\u0435\u0440\u043c\u0435\u0440\u0438, \u0441\u0430\u0434\u0456\u0432\u043d\u0438\u043a\u0438, \u043f\u0430\u0441\u0456\u0447\u043d\u0438\u043a\u0438, \u0440\u0438\u0431\u043e\u0432\u043e\u0434\u0438<\/p>\n<p><strong>\u041f\u0440\u0438\u043c\u0435\u0440:<\/strong> 100 \u0433\u0430 \u0440\u0456\u043b\u043b\u0456, \u041d\u0413\u041e 30 \u0442\u0438\u0441.\/\u0433\u0430<\/p>\n<ul>\n    <li>\u041f\u043e\u0434\u0430\u0442\u043e\u043a: 100 \u00d7 30,000 \u00d7 0.95% = <strong>28,500 \u0433\u0440\u043d\/\u0440\u0456\u043a<\/strong><\/li>\n    <li>\u041f\u0440\u0438 \u0434\u043e\u0445\u043e\u0434\u0456 3 \u043c\u043b\u043d \u2014 \u0446\u0435 0.95% (\u043d\u0430 3 \u0433\u0440\u0443\u043f\u0456 \u0431\u0443\u043b\u043e \u0431 150 \u0442\u0438\u0441.)<\/li>\n<\/ul>\n<\/div><\/div><!-- .media-body --><\/div><!-- .media -->\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e54bdee e-con-full e-flex e-con e-child\" data-id=\"e54bdee\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-263e541 e-con-full e-flex e-con e-child\" data-id=\"263e541\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-719f276 cea-view-default elementor-widget elementor-widget-ceafeaturebox\" data-id=\"719f276\" data-element_type=\"widget\" data-widget_type=\"ceafeaturebox.default\">\n\t\t\t\t<div class=\"elementor-widget-container feature-box-wrapper feature-box-classic\">\n\t\t\t<div class=\"media\"><div class=\"media-icon-part\"><\/div><div class=\"media-body\"><h3 class=\"feature-box-title\">\u0417\u0430\u0433\u0430\u043b\u044c\u043d\u0430 \u0441\u0438\u0441\u0442\u0435\u043c\u0430 \u2014 \u0434\u043b\u044f \u0431\u0456\u0437\u043d\u0435\u0441\u0443 \u0437 \u0432\u0438\u0441\u043e\u043a\u0438\u043c\u0438 \u0432\u0438\u0442\u0440\u0430\u0442\u0430\u043c\u0438<\/h3><div class=\"fbox-content\"><p><strong>\u041d\u0430\u043b\u043e\u0433:<\/strong> \u041f\u0414\u0424\u041e 18% + \u0412\u0417 1.5% = <strong>19.5% \u0432\u0456\u0434 \u0447\u0438\u0441\u0442\u043e\u0433\u043e \u043f\u0440\u0438\u0431\u0443\u0442\u043a\u0443<\/strong><\/p>\n<p><strong>\u0411\u0430\u0437\u0430 \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f:<\/strong> \u0414\u043e\u0445\u0456\u0434 \u043c\u0456\u043d\u0443\u0441 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u043e\u0432\u0430\u043d\u0456 \u0432\u0438\u0442\u0440\u0430\u0442\u0438<\/p>\n<p><strong>\u041b\u0456\u043c\u0456\u0442:<\/strong> \u0411\u0435\u0437 \u043e\u0431\u043c\u0435\u0436\u0435\u043d\u044c<\/p>\n<p><strong>\u041e\u0433\u0440\u0430\u043d\u0438\u0447\u0435\u043d\u0438\u0435:<\/strong> \u0412\u0456\u0434\u0441\u0443\u0442\u043d\u0456<\/p>\n<p><strong>\u0423\u0447\u0435\u0442:<\/strong> \u0421\u043a\u043b\u0430\u0434\u043d\u0438\u0439 \u2014 \u041a\u043d\u0438\u0433\u0430 \u0434\u043e\u0445\u043e\u0434\u0456\u0432 \u0456 \u0432\u0438\u0442\u0440\u0430\u0442, \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0438 \u043d\u0430 \u043a\u043e\u0436\u043d\u0443 \u0432\u0438\u0442\u0440\u0430\u0442\u0443<\/p>\n<p><strong>\u041e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u044c:<\/strong> \u0429\u043e\u043c\u0456\u0441\u044f\u0446\u044f (12 \u0440\u0430\u0437\u0456\u0432\/\u0440\u0456\u043a)<\/p>\n<p><strong>\u0414\u043b\u044f \u043a\u043e\u0433\u043e:<\/strong> \u0412\u0438\u0440\u043e\u0431\u043d\u0438\u0446\u0442\u0432\u043e, \u0431\u0443\u0434\u0456\u0432\u043d\u0438\u0446\u0442\u0432\u043e, \u0442\u043e\u0440\u0433\u0456\u0432\u043b\u044f \u0437 \u043d\u0438\u0437\u044c\u043a\u043e\u044e \u043d\u0430\u0446\u0435\u043d\u043a\u043e\u044e<\/p>\n<p><strong>\u041a\u043e\u043b\u0438 \u0432\u0438\u0433\u0456\u0434\u043d\u0430:<\/strong> \u0412\u0438\u0442\u0440\u0430\u0442\u0438 60%+ \u0432\u0456\u0434 \u043e\u0431\u043e\u0440\u043e\u0442\u0443<\/p>\n<p><strong>\u041f\u0440\u0438\u043c\u0435\u0440:<\/strong><\/p>\n<ul>\n    <li>\u0414\u043e\u0445\u0456\u0434 2 \u043c\u043b\u043d, \u0432\u0438\u0442\u0440\u0430\u0442\u0438 1.4 \u043c\u043b\u043d, \u043f\u0440\u0438\u0431\u0443\u0442\u043e\u043a 600 \u0442\u0438\u0441.<\/li>\n    <li>\u041f\u043e\u0434\u0430\u0442\u043e\u043a: 600,000 \u00d7 19.5% = 117,000 \u0433\u0440\u043d<\/li>\n    <li>\u041d\u0430 3 \u0433\u0440\u0443\u043f\u0456 \u0431\u0443\u043b\u043e \u0431: 2,000,000 \u00d7 5% = 100,000 \u0433\u0440\u043d<\/li>\n<\/ul>\n<p><em>\u041f\u0440\u0438 \u0432\u0438\u0442\u0440\u0430\u0442\u0430\u0445 70%+ \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u044f \u043e\u0447\u0435\u0432\u0438\u0434\u043d\u0430<\/em><\/p>\n<\/div>\t\t\t\t<div class=\"cea-button-wrapper\">\n\t\t\t\t\t<a href=\"https:\/\/buhgalter-fop.com.ua\/ru\/buhgalterskij-oblik-fop-na-zagalnij-sistemi\/\" class=\"cea-button-link elementor-button cea-button elementor-size-md\">\n\t\t\t\t\t\t\t\t<span class=\"cea-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"cea-button-icon cea-align-icon-right\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"bi-arrow-right-short\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"cea-button-text\">\u0423\u0447\u0435\u0442 \u0424\u041b\u041f\/\u0424\u041e\u041f \u043d\u0430 \u043e\u0431\u0449\u0435\u0439 \u0441\u0438\u0441\u0442\u0435\u043c\u0435<\/span>\n\t\t<\/span>\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div><!-- .media-body --><\/div><!-- .media -->\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b4620e3 e-flex e-con-boxed e-con e-parent\" data-id=\"b4620e3\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-89f2b10 e-con-full e-flex e-con e-child\" data-id=\"89f2b10\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-54fae2d elementor-widget elementor-widget-ceasectiontitle\" data-id=\"54fae2d\" data-element_type=\"widget\" data-widget_type=\"ceasectiontitle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"section-title-wrapper\"><div class=\"title-wrap\"><h2 class=\"section-title\">\u041f\u043e\u0440\u0456\u0432\u043d\u044f\u043b\u044c\u043d\u0430 \u0442\u0430\u0431\u043b\u0438\u0446\u044f \u0441\u0438\u0441\u0442\u0435\u043c \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f<\/h2><\/div><!-- .title-wrap --><div class=\"section-description\"><\/div><!-- .section-description --><\/div><!-- .section-title-wrapper -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-82d450a elementor-widget elementor-widget-html\" data-id=\"82d450a\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>\r\n.tax-table {\r\n  width: 100%;\r\n  margin: 30px 0;\r\n  overflow-x: auto;\r\n  -webkit-overflow-scrolling: touch;\r\n}\r\n.tax-table table {\r\n  width: 100%;\r\n  border-collapse: collapse;\r\n  background: white;\r\n  font-size: 14px;\r\n  box-shadow: 0 2px 8px rgba(0,0,0,0.1);\r\n}\r\n.tax-table th {\r\n  background: linear-gradient(135deg, #2F4F4F 0%, #1a3a3a 100%);\r\n  color: white;\r\n  padding: 16px;\r\n  text-align: left;\r\n  font-weight: 600;\r\n  border: none;\r\n}\r\n.tax-table td {\r\n  padding: 14px 16px;\r\n  border-bottom: 1px solid #e0e0e0;\r\n  vertical-align: middle;\r\n}\r\n.tax-table tr:nth-child(even) {\r\n  background-color: #f9fafb;\r\n}\r\n.tax-table tr:hover {\r\n  background-color: #f0f4f8;\r\n  transition: all 0.2s ease;\r\n}\r\n.highlight-best {\r\n  background-color: #d4edda !important;\r\n  color: #155724;\r\n  font-weight: 600;\r\n}\r\n.highlight-worst {\r\n  background-color: #f8d7da !important;\r\n  color: #721c24;\r\n  font-weight: 600;\r\n}\r\n@media (max-width: 768px) {\r\n  .tax-table table {\r\n    font-size: 12px;\r\n    min-width: 800px;\r\n  }\r\n  .tax-table th,\r\n  .tax-table td {\r\n    padding: 12px;\r\n  }\r\n}\r\n@media (max-width: 480px) {\r\n  .tax-table table {\r\n    font-size: 11px;\r\n    min-width: 700px;\r\n  }\r\n  .tax-table th,\r\n  .tax-table td {\r\n    padding: 10px;\r\n  }\r\n}\r\n<\/style>\r\n<div class=\"tax-table\">\r\n  <table>\r\n    <thead>\r\n      <tr>\r\n        <th>\u041f\u0430\u0440\u0430\u043c\u0435\u0442\u0440<\/th>\r\n        <th>1 \u0433\u0440\u0443\u043f\u0430<\/th>\r\n        <th>2 \u0433\u0440\u0443\u043f\u0430<\/th>\r\n        <th>3 \u0433\u0440\u0443\u043f\u0430<\/th>\r\n        <th>4 \u0433\u0440\u0443\u043f\u0430<\/th>\r\n        <th>\u0417\u0430\u0433\u0430\u043b\u044c\u043d\u0430 \u0441\u0438\u0441\u0442\u0435\u043c\u0430<\/th>\r\n      <\/tr>\r\n    <\/thead>\r\n    <tbody>\r\n      <tr>\r\n        <td><strong>\u0421\u0442\u0430\u0432\u043a\u0430 \u043f\u043e\u0434\u0430\u0442\u043a\u0443<\/strong><\/td>\r\n        <td class=\"highlight-best\">1,320 \u0433\u0440\u043d\/\u043c\u0456\u0441 (\u0444\u0456\u043a\u0441\u043e\u0432\u0430\u043d\u043e)<\/td>\r\n        <td class=\"highlight-best\">1,200 \u0433\u0440\u043d\/\u043c\u0456\u0441 (\u0444\u0456\u043a\u0441\u043e\u0432\u0430\u043d\u043e)<\/td>\r\n        <td>5% \u0432\u0456\u0434 \u0434\u043e\u0445\u043e\u0434\u0443 (\u0431\u0435\u0437 \u041f\u0414\u0412)<\/td>\r\n        <td class=\"highlight-best\">0.19-2.43% \u041d\u0413\u041e \u0437\u0435\u043c\u043b\u0456<\/td>\r\n        <td class=\"highlight-worst\">19.5% \u0432\u0456\u0434 \u043f\u0440\u0438\u0431\u0443\u0442\u043a\u0443<\/td>\r\n      <\/tr>\r\n      <tr>\r\n        <td><strong>\u041b\u0438\u043c\u0438\u0442 \u0434\u043e\u0445\u043e\u0434\u0430<\/strong><\/td>\r\n        <td class=\"highlight-worst\">1,680,000 \u0433\u0440\u043d\/\u0440\u0456\u043a<\/td>\r\n        <td class=\"highlight-worst\">2,640,000 \u0433\u0440\u043d\/\u0440\u0456\u043a<\/td>\r\n        <td>25 \u043c\u043b\u043d \u0433\u0440\u043d\/\u0440\u0456\u043a<\/td>\r\n        <td class=\"highlight-best\">\u0411\u0435\u0437 \u043e\u0431\u043c\u0435\u0436\u0435\u043d\u044c<\/td>\r\n        <td class=\"highlight-best\">\u0411\u0435\u0437 \u043e\u0431\u043c\u0435\u0436\u0435\u043d\u044c<\/td>\r\n      <\/tr>\r\n      <tr>\r\n        <td><strong>\u041e\u0431\u043b\u0456\u043a \u0432\u0438\u0442\u0440\u0430\u0442<\/strong><\/td>\r\n        <td>\u274c \u041d\u0435 \u0432\u0440\u0430\u0445\u043e\u0432\u0443\u044e\u0442\u044c\u0441\u044f<\/td>\r\n        <td>\u274c \u041d\u0435 \u0432\u0440\u0430\u0445\u043e\u0432\u0443\u044e\u0442\u044c\u0441\u044f<\/td>\r\n        <td>\u274c \u041d\u0435 \u0432\u0440\u0430\u0445\u043e\u0432\u0443\u044e\u0442\u044c\u0441\u044f<\/td>\r\n        <td>\u274c \u041d\u0435 \u0432\u0440\u0430\u0445\u043e\u0432\u0443\u044e\u0442\u044c\u0441\u044f<\/td>\r\n        <td class=\"highlight-best\">\u2705 \u0417\u043c\u0435\u043d\u0448\u0443\u044e\u0442\u044c \u0431\u0430\u0437\u0443<\/td>\r\n      <\/tr>\r\n      <tr>\r\n        <td><strong>\u041d\u0430\u0439\u043c \u043f\u0440\u0430\u0446\u0456\u0432\u043d\u0438\u043a\u0456\u0432<\/strong><\/td>\r\n        <td class=\"highlight-worst\">\u274c \u0417\u0430\u0431\u043e\u0440\u043e\u043d\u0435\u043d\u043e<\/td>\r\n        <td class=\"highlight-worst\">\u274c \u0417\u0430\u0431\u043e\u0440\u043e\u043d\u0435\u043d\u043e<\/td>\r\n        <td class=\"highlight-best\">\u2705 \u041d\u0435\u043e\u0431\u043c\u0435\u0436\u0435\u043d\u043e<\/td>\r\n        <td class=\"highlight-best\">\u2705 \u041d\u0435\u043e\u0431\u043c\u0435\u0436\u0435\u043d\u043e<\/td>\r\n        <td class=\"highlight-best\">\u2705 \u041d\u0435\u043e\u0431\u043c\u0435\u0436\u0435\u043d\u043e<\/td>\r\n      <\/tr>\r\n      <tr>\r\n        <td><strong>\u0420\u0420\u041e\/\u041f\u0420\u0420\u041e<\/strong><\/td>\r\n        <td class=\"highlight-best\">\u274c \u041d\u0435 \u043e\u0431\u043e\u0432'\u044f\u0437\u043a\u043e\u0432\u043e<\/td>\r\n        <td class=\"highlight-worst\">\u2705 \u041e\u0431\u043e\u0432'\u044f\u0437\u043a\u043e\u0432\u043e<\/td>\r\n        <td class=\"highlight-worst\">\u2705 \u041e\u0431\u043e\u0432'\u044f\u0437\u043a\u043e\u0432\u043e<\/td>\r\n        <td class=\"highlight-best\">\u274c \u041d\u0435 \u043e\u0431\u043e\u0432'\u044f\u0437\u043a\u043e\u0432\u043e<\/td>\r\n        <td class=\"highlight-worst\">\u2705 \u041e\u0431\u043e\u0432'\u044f\u0437\u043a\u043e\u0432\u043e<\/td>\r\n      <\/tr>\r\n      <tr>\r\n        <td><strong>\u041a\u043d\u0438\u0433\u0430 \u043e\u0431\u043b\u0456\u043a\u0443<\/strong><\/td>\r\n        <td class=\"highlight-best\">\u274c \u041d\u0435 \u043e\u0431\u043e\u0432'\u044f\u0437\u043a\u043e\u0432\u0430<\/td>\r\n        <td class=\"highlight-best\">\u274c \u041d\u0435 \u043e\u0431\u043e\u0432'\u044f\u0437\u043a\u043e\u0432\u0430<\/td>\r\n        <td class=\"highlight-worst\">\u2705 \u041e\u0431\u043e\u0432'\u044f\u0437\u043a\u043e\u0432\u0430<\/td>\r\n        <td class=\"highlight-worst\">\u2705 \u041e\u0431\u043e\u0432'\u044f\u0437\u043a\u043e\u0432\u0430<\/td>\r\n        <td class=\"highlight-worst\">\u2705 \u041e\u0431\u043e\u0432'\u044f\u0437\u043a\u043e\u0432\u0430<\/td>\r\n      <\/tr>\r\n      <tr>\r\n        <td><strong>\u041e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u044c<\/strong><\/td>\r\n        <td class=\"highlight-best\">\u0429\u043e\u0440\u043e\u043a\u0443 (1 \u0440\u0430\u0437)<\/td>\r\n        <td class=\"highlight-best\">\u0429\u043e\u0440\u043e\u043a\u0443 (1 \u0440\u0430\u0437)<\/td>\r\n        <td>\u0429\u043e\u043a\u0432\u0430\u0440\u0442\u0430\u043b\u0443 (4 \u0440\u0430\u0437\u0438)<\/td>\r\n        <td class=\"highlight-best\">\u0429\u043e\u0440\u043e\u043a\u0443 (1 \u0440\u0430\u0437)<\/td>\r\n        <td class=\"highlight-worst\">\u0429\u043e\u043c\u0456\u0441\u044f\u0446\u044f (12 \u0440\u0430\u0437\u0456\u0432)<\/td>\r\n      <\/tr>\r\n      <tr>\r\n        <td><strong>\u0412\u0438\u0434\u0438 \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456<\/strong><\/td>\r\n        <td class=\"highlight-worst\">\u0422\u0456\u043b\u044c\u043a\u0438 \u043f\u043e\u0441\u043b\u0443\u0433\u0438 \u043d\u0430\u0441\u0435\u043b\u0435\u043d\u043d\u044e<\/td>\r\n        <td class=\"highlight-best\">\u0411\u0443\u0434\u044c-\u044f\u043a\u0456<\/td>\r\n        <td class=\"highlight-best\">\u0411\u0443\u0434\u044c-\u044f\u043a\u0456<\/td>\r\n        <td class=\"highlight-worst\">\u0422\u0456\u043b\u044c\u043a\u0438 \u0441\/\u0433<\/td>\r\n        <td class=\"highlight-best\">\u0411\u0443\u0434\u044c-\u044f\u043a\u0456<\/td>\r\n      <\/tr>\r\n      <tr>\r\n        <td><strong>\u0420\u043e\u0431\u043e\u0442\u0430 \u0437 \u044e\u0440\u043e\u0441\u043e\u0431\u0430\u043c\u0438<\/strong><\/td>\r\n        <td class=\"highlight-worst\">\u274c \u0417\u0430\u0431\u043e\u0440\u043e\u043d\u0435\u043d\u043e<\/td>\r\n        <td class=\"highlight-best\">\u2705 \u0414\u043e\u0437\u0432\u043e\u043b\u0435\u043d\u043e<\/td>\r\n        <td class=\"highlight-best\">\u2705 \u0414\u043e\u0437\u0432\u043e\u043b\u0435\u043d\u043e<\/td>\r\n        <td class=\"highlight-best\">\u2705 \u0414\u043e\u0437\u0432\u043e\u043b\u0435\u043d\u043e<\/td>\r\n        <td class=\"highlight-best\">\u2705 \u0414\u043e\u0437\u0432\u043e\u043b\u0435\u043d\u043e<\/td>\r\n      <\/tr>\r\n      <tr>\r\n        <td><strong>\u0421\u043b\u043e\u0436\u043d\u043e\u0441\u0442\u044c \u0443\u0447\u0435\u0442\u0430<\/strong><\/td>\r\n        <td class=\"highlight-best\">\u2b50 \u0414\u0443\u0436\u0435 \u043f\u0440\u043e\u0441\u0442\u0438\u0439<\/td>\r\n        <td class=\"highlight-best\">\u2b50 \u0414\u0443\u0436\u0435 \u043f\u0440\u043e\u0441\u0442\u0438\u0439<\/td>\r\n        <td>\u2b50\u2b50 \u041f\u0440\u043e\u0441\u0442\u0438\u0439<\/td>\r\n        <td>\u2b50\u2b50 \u041f\u0440\u043e\u0441\u0442\u0438\u0439<\/td>\r\n        <td class=\"highlight-worst\">\u2b50\u2b50\u2b50\u2b50\u2b50 \u0421\u043a\u043b\u0430\u0434\u043d\u0438\u0439<\/td>\r\n      <\/tr>\r\n      <tr>\r\n        <td><strong>\u0414\u043b\u044f \u043a\u043e\u0433\u043e<\/strong><\/td>\r\n        <td>\u041f\u0435\u0440\u0443\u043a\u0430\u0440\u0456, \u043a\u043e\u0441\u043c\u0435\u0442\u043e\u043b\u043e\u0433\u0438, \u0440\u0435\u043f\u0435\u0442\u0438\u0442\u043e\u0440\u0438<\/td>\r\n        <td>\u0424\u0440\u0456\u043b\u0430\u043d\u0441\u0435\u0440\u0438, \u0434\u0440\u0456\u0431\u043d\u0456 \u0442\u043e\u0440\u0433\u043e\u0432\u0446\u0456<\/td>\r\n        <td>\u041c\u0430\u0433\u0430\u0437\u0438\u043d\u0438, \u043a\u0430\u0444\u0435, \u043f\u043e\u0441\u043b\u0443\u0433\u0438<\/td>\r\n        <td>\u0424\u0435\u0440\u043c\u0435\u0440\u0438, \u0441\u0430\u0434\u0456\u0432\u043d\u0438\u043a\u0438<\/td>\r\n        <td>\u0412\u0438\u0440\u043e\u0431\u043d\u0438\u0446\u0442\u0432\u043e, \u0431\u0443\u0434\u0456\u0432\u043d\u0438\u0446\u0442\u0432\u043e<\/td>\r\n      <\/tr>\r\n    <\/tbody>\r\n  <\/table>\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-74dfbc6 e-flex e-con-boxed e-con e-parent\" data-id=\"74dfbc6\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e2b1ba8 elementor-widget elementor-widget-ceasectiontitle\" data-id=\"e2b1ba8\" data-element_type=\"widget\" data-widget_type=\"ceasectiontitle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"section-title-wrapper\"><div class=\"title-wrap\"><h2 class=\"section-title\">\u041f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0456 \u0437\u043e\u0431\u043e\u0432'\u044f\u0437\u0430\u043d\u043d\u044f \u0437\u0430 \u0441\u0438\u0441\u0442\u0435\u043c\u0430\u043c\u0438<\/h2><\/div><!-- .title-wrap --><div class=\"section-description\"><\/div><!-- .section-description --><\/div><!-- .section-title-wrapper -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9a989ba elementor-widget elementor-widget-text-editor\" data-id=\"9a989ba\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3>\u0404\u0434\u0438\u043d\u0438\u0439 \u043f\u043e\u0434\u0430\u0442\u043e\u043a (1-4 \u0433\u0440\u0443\u043f\u0438)<\/h3>\n<p><strong>1 \u0433\u0440\u0443\u043f\u0430:<\/strong><\/p>\n<ul>\n<li>\u0421\u0443\u043c\u0430: 1,320 \u0433\u0440\u043d\/\u043c\u0456\u0441 \u0444\u0456\u043a\u0441\u043e\u0432\u0430\u043d\u043e<\/li>\n<li>\u0422\u0435\u0440\u043c\u0456\u043d: \u0434\u043e 20 \u0447\u0438\u0441\u043b\u0430 \u043f\u043e\u0442\u043e\u0447\u043d\u043e\u0433\u043e \u043c\u0456\u0441\u044f\u0446\u044f<\/li>\n<li>\u0420\u0456\u0447\u043d\u0430 \u0441\u0443\u043c\u0430: 15,840 \u0433\u0440\u043d \u043d\u0435\u0437\u0430\u043b\u0435\u0436\u043d\u043e \u0432\u0456\u0434 \u0434\u043e\u0445\u043e\u0434\u0443<\/li>\n<\/ul>\n<p><strong>2 \u0433\u0440\u0443\u043f\u0430:<\/strong><\/p>\n<ul>\n<li>\u0421\u0443\u043c\u0430: 1,200 \u0433\u0440\u043d\/\u043c\u0456\u0441 \u0444\u0456\u043a\u0441\u043e\u0432\u0430\u043d\u043e<\/li>\n<li>\u0422\u0435\u0440\u043c\u0456\u043d: \u0434\u043e 20 \u0447\u0438\u0441\u043b\u0430 \u043f\u043e\u0442\u043e\u0447\u043d\u043e\u0433\u043e \u043c\u0456\u0441\u044f\u0446\u044f<\/li>\n<li>\u041c\u043e\u0436\u043d\u0430 \u043d\u0435 \u043f\u043b\u0430\u0442\u0438\u0442\u0438 \u043f\u0440\u0438 \u0432\u0456\u0434\u0441\u0443\u0442\u043d\u043e\u0441\u0442\u0456 \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456 (\u0437 \u043f\u043e\u0432\u0456\u0434\u043e\u043c\u043b\u0435\u043d\u043d\u044f\u043c)<\/li>\n<\/ul>\n<p><strong>3 \u0433\u0440\u0443\u043f\u0430:<\/strong><\/p>\n<ul>\n<li>\u0421\u0443\u043c\u0430: 5% \u0432\u0456\u0434 \u0444\u0430\u043a\u0442\u0438\u0447\u043d\u043e\u0433\u043e \u0434\u043e\u0445\u043e\u0434\u0443 \u0437\u0430 \u043a\u0432\u0430\u0440\u0442\u0430\u043b<\/li>\n<li>\u0422\u0435\u0440\u043c\u0456\u043d: \u0434\u043e 10 \u0434\u043d\u0456\u0432 \u043f\u0456\u0441\u043b\u044f \u043f\u043e\u0434\u0430\u043d\u043d\u044f \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0456\u0457<\/li>\n<li>\u0414\u0435\u0434\u043b\u0430\u0439\u043d\u0438: 19.05, 20.08, 19.11, 19.02<\/li>\n<\/ul>\n<p><strong>4 \u0433\u0440\u0443\u043f\u0430:<\/strong><\/p>\n<ul>\n<li>\u0420\u043e\u0437\u0440\u0430\u0445\u0443\u043d\u043e\u043a: \u041f\u043b\u043e\u0449\u0430 \u00d7 \u041d\u0413\u041e \u00d7 \u0421\u0442\u0430\u0432\u043a\u0430<\/li>\n<li>\u0421\u043f\u043b\u0430\u0442\u0430: \u0449\u043e\u043a\u0432\u0430\u0440\u0442\u0430\u043b\u0443 \u0430\u0431\u043e \u0440\u0430\u0437 \u043d\u0430 \u0440\u0456\u043a (\u043d\u0430 \u0432\u0438\u0431\u0456\u0440)<\/li>\n<li>\u041d\u0430\u0439\u043d\u0438\u0436\u0447\u0456 \u0441\u0442\u0430\u0432\u043a\u0438 \u0441\u0435\u0440\u0435\u0434 \u0443\u0441\u0456\u0445 \u0433\u0440\u0443\u043f<\/li>\n<\/ul>\n<hr \/>\n<h3>\u0404\u0421\u0412 \u2014 \u043e\u0431\u043e\u0432\u2019\u044f\u0437\u043a\u043e\u0432\u0438\u0439 \u0434\u043b\u044f \u0432\u0441\u0456\u0445<\/h3>\n<p><strong>\u0417\u0430 \u0441\u0435\u0431\u0435:<\/strong> 22% \u0432\u0456\u0434 \u041c\u0417\u041f = <strong>1,760 \u0433\u0440\u043d\/\u043c\u0456\u0441<\/strong><\/p>\n<p><strong>\u0422\u0435\u0440\u043c\u0456\u043d\u0438:<\/strong><\/p>\n<ul>\n<li>\u0429\u043e\u043c\u0456\u0441\u044f\u0447\u043d\u043e \u0434\u043e 20 \u0447\u0438\u0441\u043b\u0430 \u043d\u0430\u0441\u0442\u0443\u043f\u043d\u043e\u0433\u043e \u043c\u0456\u0441\u044f\u0446\u044f<\/li>\n<li>\u0410\u0431\u043e \u0449\u043e\u043a\u0432\u0430\u0440\u0442\u0430\u043b\u044c\u043d\u043e (\u0434\u043b\u044f \u0437\u0440\u0443\u0447\u043d\u043e\u0441\u0442\u0456)<\/li>\n<\/ul>\n<p><strong>\u0417\u0430 \u043f\u0440\u0430\u0446\u0456\u0432\u043d\u0438\u043a\u0456\u0432:<\/strong> 22% \u0432\u0456\u0434 \u043d\u0430\u0440\u0430\u0445\u043e\u0432\u0430\u043d\u043e\u0457 \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u0438<\/p>\n<p><strong>\u041f\u0440\u0438\u043c\u0435\u0440:<\/strong><\/p>\n<ul>\n<li>\u0417\u0430\u0440\u043f\u043b\u0430\u0442\u0430 \u043f\u0440\u0430\u0446\u0456\u0432\u043d\u0438\u043a\u0430: 15,000 \u0433\u0440\u043d<\/li>\n<li>\u0404\u0421\u0412 \u0440\u043e\u0431\u043e\u0442\u043e\u0434\u0430\u0432\u0446\u044f: 3,300 \u0433\u0440\u043d<\/li>\n<li>\u0417 \u043f\u0440\u0430\u0446\u0456\u0432\u043d\u0438\u043a\u0430 \u0443\u0442\u0440\u0438\u043c\u0443\u0454\u0442\u044c\u0441\u044f: \u041f\u0414\u0424\u041e 2,700 + \u0412\u0417 225 \u0433\u0440\u043d<\/li>\n<li>\u041d\u0430 \u0440\u0443\u043a\u0438: 12,075 \u0433\u0440\u043d<\/li>\n<\/ul>\n<p>\ud83d\udca1 <strong>\u0412\u0430\u0436\u043d\u043e:<\/strong> \u041d\u0435\u0441\u0432\u043e\u0454\u0447\u0430\u0441\u043d\u0430 \u0441\u043f\u043b\u0430\u0442\u0430 \u0404\u0421\u0412 = \u043f\u0435\u043d\u044f 0.03%\/\u0434\u0435\u043d\u044c + \u0432\u0442\u0440\u0430\u0442\u0430 \u043c\u0435\u0434\u0441\u0442\u0440\u0430\u0445\u0443\u0432\u0430\u043d\u043d\u044f \u0447\u0435\u0440\u0435\u0437 90 \u0434\u043d\u0456\u0432<\/p>\n<hr \/>\n<h3>\u041f\u0414\u0424\u041e \u0442\u0430 \u0412\u0417 (\u0437\u0430\u0433\u0430\u043b\u044c\u043d\u0430 \u0441\u0438\u0441\u0442\u0435\u043c\u0430)<\/h3>\n<p><strong>\u0421\u0442\u0430\u0432\u043a\u0430:<\/strong> 18% \u041f\u0414\u0424\u041e + 1.5% \u0412\u0417 = <strong>19.5% \u0440\u0430\u0437\u043e\u043c<\/strong><\/p>\n<p><strong>\u0411\u0430\u0437\u0430:<\/strong> \u0427\u0438\u0441\u0442\u0438\u0439 \u043f\u0440\u0438\u0431\u0443\u0442\u043e\u043a (\u0434\u043e\u0445\u0456\u0434 \u043c\u0456\u043d\u0443\u0441 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u043e\u0432\u0430\u043d\u0456 \u0432\u0438\u0442\u0440\u0430\u0442\u0438)<\/p>\n<p><strong>\u0421\u043f\u043b\u0430\u0442\u0430:<\/strong> \u0429\u043e\u043c\u0456\u0441\u044f\u0446\u044f \u0434\u043e 20 \u0447\u0438\u0441\u043b\u0430 \u043d\u0430\u0441\u0442\u0443\u043f\u043d\u043e\u0433\u043e \u043c\u0456\u0441\u044f\u0446\u044f<\/p>\n<p><strong>\u041f\u0435\u0440\u0435\u043d\u0435\u0441\u0435\u043d\u043d\u044f \u0437\u0431\u0438\u0442\u043a\u0456\u0432:<\/strong><\/p>\n<ul>\n<li>\u0417\u0431\u0438\u0442\u043e\u043a \u043e\u0434\u043d\u043e\u0433\u043e \u043c\u0456\u0441\u044f\u0446\u044f \u0437\u043c\u0435\u043d\u0448\u0443\u0454 \u043f\u0440\u0438\u0431\u0443\u0442\u043e\u043a \u043d\u0430\u0441\u0442\u0443\u043f\u043d\u0438\u0445<\/li>\n<li>\u041f\u0440\u0438\u043a\u043b\u0430\u0434: \u041b\u044e\u0442\u0438\u0439 \u0437\u0431\u0438\u0442\u043e\u043a -100 \u0442\u0438\u0441., \u0411\u0435\u0440\u0435\u0437\u0435\u043d\u044c \u043f\u0440\u0438\u0431\u0443\u0442\u043e\u043a +250 \u0442\u0438\u0441.<\/li>\n<li>\u041e\u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0443\u0454\u0442\u044c\u0441\u044f: 250 \u2013 100 = 150 \u0442\u0438\u0441.<\/li>\n<\/ul>\n<h2>\u041f\u0456\u0434\u0441\u0443\u043c\u043a\u043e\u0432\u0456 \u043f\u0440\u0438\u043a\u043b\u0430\u0434\u0438 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0433\u043e \u043d\u0430\u0432\u0430\u043d\u0442\u0430\u0436\u0435\u043d\u043d\u044f<\/h2>\n\n<p><strong>1 \u0433\u0440\u0443\u043f\u0430 (\u0434\u043e\u0445\u0456\u0434 600 \u0442\u0438\u0441.\/\u0440\u0456\u043a):<\/strong><\/p>\n<ul>\n  <li>\u0404\u041f: 15,840 \u0433\u0440\u043d<\/li>\n  <li>\u0404\u0421\u0412: 21,120 \u0433\u0440\u043d<\/li>\n  <li><strong>\u0420\u0430\u0437\u043e\u043c: 36,960 \u0433\u0440\u043d (6.2% \u0432\u0456\u0434 \u0434\u043e\u0445\u043e\u0434\u0443)<\/strong><\/li>\n<\/ul>\n\n<p><strong>2 \u0433\u0440\u0443\u043f\u0430 (\u0434\u043e\u0445\u0456\u0434 1.2 \u043c\u043b\u043d\/\u0440\u0456\u043a):<\/strong><\/p>\n<ul>\n  <li>\u0404\u041f: 14,400 \u0433\u0440\u043d<\/li>\n  <li>\u0404\u0421\u0412: 21,120 \u0433\u0440\u043d<\/li>\n  <li><strong>\u0420\u0430\u0437\u043e\u043c: 35,520 \u0433\u0440\u043d (3% \u0432\u0456\u0434 \u0434\u043e\u0445\u043e\u0434\u0443)<\/strong><\/li>\n<\/ul>\n\n<p><strong>3 \u0433\u0440\u0443\u043f\u0430 \u0431\u0435\u0437 \u043f\u0440\u0430\u0446\u0456\u0432\u043d\u0438\u043a\u0456\u0432 (\u0434\u043e\u0445\u0456\u0434 2 \u043c\u043b\u043d\/\u0440\u0456\u043a):<\/strong><\/p>\n<ul>\n  <li>\u0404\u041f 5%: 100,000 \u0433\u0440\u043d<\/li>\n  <li>\u0404\u0421\u0412: 21,120 \u0433\u0440\u043d<\/li>\n  <li><strong>\u0420\u0430\u0437\u043e\u043c: 121,120 \u0433\u0440\u043d (6% \u0432\u0456\u0434 \u0434\u043e\u0445\u043e\u0434\u0443)<\/strong><\/li>\n<\/ul>\n\n<p><strong>3 \u0433\u0440\u0443\u043f\u0430 \u0437 3 \u043f\u0440\u0430\u0446\u0456\u0432\u043d\u0438\u043a\u0430\u043c\u0438 (\u0434\u043e\u0445\u0456\u0434 3 \u043c\u043b\u043d, \u0424\u041e\u041f \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u0438 540 \u0442\u0438\u0441.\/\u0440\u0456\u043a):<\/strong><\/p>\n<ul>\n  <li>\u0404\u041f 5%: 150,000 \u0433\u0440\u043d<\/li>\n  <li>\u0404\u0421\u0412 \u0437\u0430 \u0441\u0435\u0431\u0435: 21,120 \u0433\u0440\u043d<\/li>\n  <li>\u0404\u0421\u0412 \u0437\u0430 \u043f\u0440\u0430\u0446\u0456\u0432\u043d\u0438\u043a\u0456\u0432: 118,800 \u0433\u0440\u043d<\/li>\n  <li><strong>\u0420\u0430\u0437\u043e\u043c: 289,920 \u0433\u0440\u043d (9.7% \u0432\u0456\u0434 \u0434\u043e\u0445\u043e\u0434\u0443)<\/strong><\/li>\n<\/ul>\n\n<p><strong>\u0417\u0430\u0433\u0430\u043b\u044c\u043d\u0430 \u0441\u0438\u0441\u0442\u0435\u043c\u0430 (\u0434\u043e\u0445\u0456\u0434 2 \u043c\u043b\u043d, \u0432\u0438\u0442\u0440\u0430\u0442\u0438 1.4 \u043c\u043b\u043d, \u043f\u0440\u0438\u0431\u0443\u0442\u043e\u043a 600 \u0442\u0438\u0441.):<\/strong><\/p>\n<ul>\n  <li>\u041f\u0414\u0424\u041e+\u0412\u0417 19.5%: 117,000 \u0433\u0440\u043d<\/li>\n  <li>\u0404\u0421\u0412: 21,120 \u0433\u0440\u043d<\/li>\n  <li><strong>\u0420\u0430\u0437\u043e\u043c: 138,120 \u0433\u0440\u043d (6.9% \u0432\u0456\u0434 \u0434\u043e\u0445\u043e\u0434\u0443, 23% \u0432\u0456\u0434 \u043f\u0440\u0438\u0431\u0443\u0442\u043a\u0443)<\/strong><\/li>\n<\/ul>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-98ef74c e-flex e-con-boxed e-con e-parent\" data-id=\"98ef74c\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bb20b17 elementor-widget elementor-widget-ceasectiontitle\" data-id=\"bb20b17\" data-element_type=\"widget\" data-widget_type=\"ceasectiontitle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"section-title-wrapper\"><div class=\"title-wrap\"><h2 class=\"section-title\">\u041e\u0431\u043e\u0432'\u044f\u0437\u043a\u043e\u0432\u0456 \u043e\u0431\u043b\u0456\u043a\u043e\u0432\u0456 \u0440\u0435\u0454\u0441\u0442\u0440\u0438<\/h2><\/div><!-- .title-wrap --><div class=\"section-description\"><\/div><!-- .section-description --><\/div><!-- .section-title-wrapper -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e1e497 elementor-widget elementor-widget-text-editor\" data-id=\"2e1e497\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3>\u041a\u043d\u0438\u0433\u0430 \u043e\u0431\u043b\u0456\u043a\u0443 \u0434\u043e\u0445\u043e\u0434\u0456\u0432 (3-4 \u0433\u0440\u0443\u043f\u0430)<\/h3>\n\n<p><strong>\u041f\u0440\u0438\u0437\u043d\u0430\u0447\u0435\u043d\u043d\u044f:<\/strong> \u0421\u0438\u0441\u0442\u0435\u043c\u0430\u0442\u0438\u0447\u043d\u0430 \u0444\u0456\u043a\u0441\u0430\u0446\u0456\u044f \u0432\u0441\u0456\u0445 \u043d\u0430\u0434\u0445\u043e\u0434\u0436\u0435\u043d\u044c \u0434\u043b\u044f \u0440\u043e\u0437\u0440\u0430\u0445\u0443\u043d\u043a\u0443 \u043f\u043e\u0434\u0430\u0442\u043a\u0443<\/p>\n\n<p><strong>\u0421\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u0430:<\/strong><\/p>\n<ul>\n  <li>\u0422\u0438\u0442\u0443\u043b\u044c\u043d\u0430 \u0441\u0442\u043e\u0440\u0456\u043d\u043a\u0430 (\u041f\u0406\u0411, \u0406\u041f\u041d, \u0440\u0456\u043a, \u043f\u0456\u0434\u043f\u0438\u0441)<\/li>\n  <li>\u0420\u043e\u0437\u0434\u0456\u043b I \u201c\u0414\u043e\u0445\u043e\u0434\u0438\u201d (\u0434\u0430\u0442\u0430, \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442, \u0437\u043c\u0456\u0441\u0442, \u0441\u0443\u043c\u0430)<\/li>\n  <li>\u0420\u043e\u0437\u0434\u0456\u043b II \u201c\u0420\u043e\u0437\u0440\u0430\u0445\u0443\u043d\u043e\u043a \u043f\u043e\u0434\u0430\u0442\u043a\u0443\u201d (\u043f\u0456\u0434\u0441\u0443\u043c\u043a\u0438 \u043f\u043e \u043a\u0432\u0430\u0440\u0442\u0430\u043b\u0430\u0445)<\/li>\n<\/ul>\n\n<p><strong>\u0424\u043e\u0440\u043c\u0430 \u0432\u0435\u0434\u0435\u043d\u043d\u044f:<\/strong><\/p>\n<ul>\n  <li>\u041f\u0430\u043f\u0435\u0440\u043e\u0432\u0430 (\u043f\u0440\u043e\u0448\u0438\u0442\u0430, \u043f\u0440\u043e\u043d\u0443\u043c\u0435\u0440\u043e\u0432\u0430\u043d\u0430, \u043f\u0456\u0434\u043f\u0438\u0441\u0430\u043d\u0430)<\/li>\n  <li>\u0415\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0430 (\u0437 \u0440\u043e\u0437\u0434\u0440\u0443\u043a\u0443\u0432\u0430\u043d\u043d\u044f\u043c \u043f\u0456\u0441\u043b\u044f \u0437\u0430\u0432\u0435\u0440\u0448\u0435\u043d\u043d\u044f \u0440\u043e\u043a\u0443)<\/li>\n<\/ul>\n\n<p><strong>\u0421\u0442\u0440\u043e\u043a \u0437\u0431\u0435\u0440\u0456\u0433\u0430\u043d\u043d\u044f:<\/strong> 3 \u0440\u043e\u043a\u0438 \u043f\u0456\u0441\u043b\u044f \u0437\u0432\u0456\u0442\u043d\u043e\u0433\u043e \u0440\u043e\u043a\u0443<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4114f83 elementor-widget elementor-widget-ceasectiontitle\" data-id=\"4114f83\" data-element_type=\"widget\" data-widget_type=\"ceasectiontitle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"section-title-wrapper\"><div class=\"title-wrap\"><span class=\"section-title\"><\/span><\/div><!-- .title-wrap --><div class=\"section-description\"><p class=\"lead d-block\">\u041f\u0440\u0438\u043a\u043b\u0430\u0434 \u0437\u0430\u043f\u043e\u0432\u043d\u0435\u043d\u043d\u044f \u0420\u043e\u0437\u0434\u0456\u043b\u0443 I (\u043a\u0456\u043b\u044c\u043a\u0430 \u0437\u0430\u043f\u0438\u0441\u0456\u0432 \u0437\u0430 \u0431\u0435\u0440\u0435\u0437\u0435\u043d\u044c 2025):<\/p><\/div><!-- .section-description --><\/div><!-- .section-title-wrapper -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3148e79 elementor-widget elementor-widget-html\" data-id=\"3148e79\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>\n.income-table {\n  width: 100%;\n  margin: 30px 0;\n  overflow-x: auto;\n  -webkit-overflow-scrolling: touch;\n}\n.income-table table {\n  width: 100%;\n  border-collapse: collapse;\n  background: white;\n  font-size: 14px;\n  box-shadow: 0 2px 8px rgba(0,0,0,0.1);\n}\n.income-table th {\n  background: linear-gradient(135deg, #2F4F4F 0%, #1a3a3a 100%);\n  color: white;\n  padding: 16px;\n  text-align: left;\n  font-weight: 600;\n  border: none;\n}\n.income-table td {\n  padding: 14px 16px;\n  border-bottom: 1px solid #e0e0e0;\n  vertical-align: middle;\n}\n.income-table tr:nth-child(even) {\n  background-color: #f9fafb;\n}\n.income-table tr:hover {\n  background-color: #f0f4f8;\n  transition: all 0.2s ease;\n}\n.income-table .total-row {\n  background-color: #e8f5e9 !important;\n  font-weight: 600;\n}\n@media (max-width: 768px) {\n  .income-table table {\n    font-size: 12px;\n    min-width: 600px;\n  }\n  .income-table th,\n  .income-table td {\n    padding: 12px;\n  }\n}\n<\/style>\n<div class=\"income-table\">\n  <table>\n    <thead>\n      <tr>\n        <th>\u0414\u0430\u0442\u0430 \u0442\u0430 \u043d\u043e\u043c\u0435\u0440 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430<\/th>\n        <th>\u0417\u043c\u0456\u0441\u0442 \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0457<\/th>\n        <th>\u0421\u0443\u043c\u0430, \u0433\u0440\u043d<\/th>\n      <\/tr>\n    <\/thead>\n    <tbody>\n      <tr>\n        <td>05.03.2025, \u0447\u0435\u043a \u0420\u0420\u041e \u211612345<\/td>\n        <td>\u041f\u0440\u043e\u0434\u0430\u0436 \u0442\u043e\u0432\u0430\u0440\u0443 \u0437\u0430 \u0433\u043e\u0442\u0456\u0432\u043a\u0443<\/td>\n        <td>15,000.00<\/td>\n      <\/tr>\n      <tr>\n        <td>10.03.2025, \u043f\u043b\u0430\u0442\u0456\u0436\u043a\u0430 \u211667<\/td>\n        <td>\u041d\u0430\u0434\u0430\u043d\u043d\u044f \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0456\u0439\u043d\u0438\u0445 \u043f\u043e\u0441\u043b\u0443\u0433 \u0422\u041e\u0412 \"\u0410\u043b\u044c\u0444\u0430\"<\/td>\n        <td>50,000.00<\/td>\n      <\/tr>\n      <tr>\n        <td>15.03.2025, \u0430\u043a\u0442 \u21168<\/td>\n        <td>\u0412\u0438\u043a\u043e\u043d\u0430\u043d\u043d\u044f \u0440\u0435\u043c\u043e\u043d\u0442\u043d\u0438\u0445 \u0440\u043e\u0431\u0456\u0442 \u0424\u041e\u041f \u041f\u0435\u0442\u0440\u0435\u043d\u043a\u0443<\/td>\n        <td>35,000.00<\/td>\n      <\/tr>\n      <tr>\n        <td>20.03.2025, Z-\u0437\u0432\u0456\u0442 \u0420\u0420\u041e \u0437\u0430 20.03<\/td>\n        <td>\u041f\u0440\u043e\u0434\u0430\u0436 \u0442\u043e\u0432\u0430\u0440\u0456\u0432 \u0437\u0430 \u0433\u043e\u0442\u0456\u0432\u043a\u0443<\/td>\n        <td>48,000.00<\/td>\n      <\/tr>\n      <tr>\n        <td>25.03.2025, \u043f\u043b\u0430\u0442\u0456\u0436\u043a\u0430 \u211689<\/td>\n        <td>\u041e\u0442\u0440\u0438\u043c\u0430\u043d\u043e \u0430\u0432\u0430\u043d\u0441 \u0432\u0456\u0434 \u0422\u041e\u0412 \"\u0411\u0435\u0442\u0430\" \u0437\u0430 \u043c\u0430\u0439\u0431\u0443\u0442\u043d\u0456 \u0440\u043e\u0431\u043e\u0442\u0438<\/td>\n        <td>25,000.00<\/td>\n      <\/tr>\n      <tr class=\"total-row\">\n        <td><strong>\u0420\u0430\u0437\u043e\u043c \u0437\u0430 \u0431\u0435\u0440\u0435\u0437\u0435\u043d\u044c<\/strong><\/td>\n        <td><\/td>\n        <td><strong>173,000.00<\/strong><\/td>\n      <\/tr>\n    <\/tbody>\n  <\/table>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2dca44f elementor-widget elementor-widget-text-editor\" data-id=\"2dca44f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3>\u041a\u043d\u0438\u0433\u0430 \u043e\u0431\u043b\u0456\u043a\u0443 \u0434\u043e\u0445\u043e\u0434\u0456\u0432 \u0456 \u0432\u0438\u0442\u0440\u0430\u0442 (\u0437\u0430\u0433\u0430\u043b\u044c\u043d\u0430 \u0441\u0438\u0441\u0442\u0435\u043c\u0430)<\/h3>\n\n<p><strong>\u041f\u0440\u0438\u0437\u043d\u0430\u0447\u0435\u043d\u043d\u044f:<\/strong> \u0424\u0456\u043a\u0441\u0430\u0446\u0456\u044f \u0434\u043e\u0445\u043e\u0434\u0456\u0432 \u0442\u0430 \u0432\u0438\u0442\u0440\u0430\u0442 \u0434\u043b\u044f \u0440\u043e\u0437\u0440\u0430\u0445\u0443\u043d\u043a\u0443 \u043f\u0440\u0438\u0431\u0443\u0442\u043a\u0443<\/p>\n\n<p><strong>\u0421\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u0430:<\/strong><\/p>\n<ul>\n  <li>\u0420\u043e\u0437\u0434\u0456\u043b I \u201c\u0414\u043e\u0445\u043e\u0434\u0438\u201d<\/li>\n  <li>\u0420\u043e\u0437\u0434\u0456\u043b II \u201c\u0412\u0438\u0442\u0440\u0430\u0442\u0438\u201d (\u0437 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u043b\u044c\u043d\u0438\u043c \u043f\u0456\u0434\u0442\u0432\u0435\u0440\u0434\u0436\u0435\u043d\u043d\u044f\u043c)<\/li>\n  <li>\u0420\u043e\u0437\u0434\u0456\u043b III \u201c\u0420\u043e\u0437\u0440\u0430\u0445\u0443\u043d\u043e\u043a \u043e\u0431\u2019\u0454\u043a\u0442\u0430 \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f\u201d<\/li>\n<\/ul>\n\n<p><strong>\u041a\u043b\u044e\u0447\u043e\u0432\u0456 \u043e\u0441\u043e\u0431\u043b\u0438\u0432\u043e\u0441\u0442\u0456:<\/strong><\/p>\n<ul>\n  <li>\u0412\u0438\u0442\u0440\u0430\u0442\u0430\u043c\u0438 \u0432\u0438\u0437\u043d\u0430\u044e\u0442\u044c\u0441\u044f \u0442\u0456\u043b\u044c\u043a\u0438 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u043e\u0432\u0430\u043d\u0456 \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0457<\/li>\n  <li>\u041d\u0435\u043e\u0431\u0445\u0456\u0434\u043d\u0435 \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u0435 \u043e\u0431\u0491\u0440\u0443\u043d\u0442\u0443\u0432\u0430\u043d\u043d\u044f \u043a\u043e\u0436\u043d\u043e\u0457 \u0432\u0438\u0442\u0440\u0430\u0442\u0438<\/li>\n  <li>\u0429\u043e\u043c\u0456\u0441\u044f\u0447\u043d\u0438\u0439 \u0440\u043e\u0437\u0440\u0430\u0445\u0443\u043d\u043e\u043a \u043f\u0440\u0438\u0431\u0443\u0442\u043a\u0443\/\u0437\u0431\u0438\u0442\u043a\u0443<\/li>\n<\/ul>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-17b44ec elementor-widget elementor-widget-ceasectiontitle\" data-id=\"17b44ec\" data-element_type=\"widget\" data-widget_type=\"ceasectiontitle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"section-title-wrapper\"><div class=\"title-wrap\"><span class=\"section-title\"><\/span><\/div><!-- .title-wrap --><div class=\"section-description\"><p class=\"lead d-block\">\u041f\u0440\u0438\u043a\u043b\u0430\u0434 \u0437\u0430\u043f\u043e\u0432\u043d\u0435\u043d\u043d\u044f \u0420\u043e\u0437\u0434\u0456\u043b\u0443 III (\u0437\u0430 \u043f\u0435\u0440\u0448\u0456 3 \u043c\u0456\u0441\u044f\u0446\u0456 2025):<\/p><\/div><!-- .section-description --><\/div><!-- .section-title-wrapper -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2191482 elementor-widget elementor-widget-html\" data-id=\"2191482\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>\n.profit-table {\n  width: 100%;\n  margin: 30px 0;\n  overflow-x: auto;\n  -webkit-overflow-scrolling: touch;\n}\n.profit-table table {\n  width: 100%;\n  border-collapse: collapse;\n  background: white;\n  font-size: 14px;\n  box-shadow: 0 2px 8px rgba(0,0,0,0.1);\n}\n.profit-table th {\n  background: linear-gradient(135deg, #2F4F4F 0%, #1a3a3a 100%);\n  color: white;\n  padding: 16px;\n  text-align: left;\n  font-weight: 600;\n  border: none;\n}\n.profit-table td {\n  padding: 14px 16px;\n  border-bottom: 1px solid #e0e0e0;\n  vertical-align: middle;\n}\n.profit-table tr:nth-child(even) {\n  background-color: #f9fafb;\n}\n.profit-table tr:hover {\n  background-color: #f0f4f8;\n  transition: all 0.2s ease;\n}\n@media (max-width: 768px) {\n  .profit-table table {\n    font-size: 12px;\n    min-width: 700px;\n  }\n  .profit-table th,\n  .profit-table td {\n    padding: 12px;\n  }\n}\n<\/style>\n<div class=\"profit-table\">\n  <table>\n    <thead>\n      <tr>\n        <th>\u041f\u043e\u043a\u0430\u0437\u043d\u0438\u043a<\/th>\n        <th>\u0421\u0456\u0447\u0435\u043d\u044c<\/th>\n        <th>\u041b\u044e\u0442\u0438\u0439<\/th>\n        <th>\u0411\u0435\u0440\u0435\u0437\u0435\u043d\u044c<\/th>\n      <\/tr>\n    <\/thead>\n    <tbody>\n      <tr>\n        <td>\u0414\u043e\u0445\u0456\u0434<\/td>\n        <td>500,000<\/td>\n        <td>300,000<\/td>\n        <td>600,000<\/td>\n      <\/tr>\n      <tr>\n        <td>\u0412\u0438\u0442\u0440\u0430\u0442\u0438<\/td>\n        <td>350,000<\/td>\n        <td>400,000<\/td>\n        <td>350,000<\/td>\n      <\/tr>\n      <tr>\n        <td>\u041f\u0440\u0438\u0431\u0443\u0442\u043e\u043a\/\u0437\u0431\u0438\u0442\u043e\u043a<\/td>\n        <td>+150,000<\/td>\n        <td>-100,000<\/td>\n        <td>+250,000<\/td>\n      <\/tr>\n      <tr>\n        <td>\u041f\u0435\u0440\u0435\u043d\u0435\u0441\u0435\u043d\u0438\u0439 \u0437\u0431\u0438\u0442\u043e\u043a \u0437 \u043c\u0438\u043d\u0443\u043b\u0438\u0445 \u043f\u0435\u0440\u0456\u043e\u0434\u0456\u0432<\/td>\n        <td>0<\/td>\n        <td>0<\/td>\n        <td>-100,000 (\u0437\u0431\u0438\u0442\u043e\u043a \u043b\u044e\u0442\u043e\u0433\u043e)<\/td>\n      <\/tr>\n      <tr>\n        <td>\u041e\u0431'\u0454\u043a\u0442 \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f<\/td>\n        <td>150,000<\/td>\n        <td>0<\/td>\n        <td>150,000 (250,000-100,000)<\/td>\n      <\/tr>\n      <tr>\n        <td>\u041f\u0414\u0424\u041e 18%<\/td>\n        <td>27,000<\/td>\n        <td>0<\/td>\n        <td>27,000<\/td>\n      <\/tr>\n      <tr>\n        <td>\u0412\u0417 1.5%<\/td>\n        <td>2,250<\/td>\n        <td>0<\/td>\n        <td>2,250<\/td>\n      <\/tr>\n      <tr>\n        <td><strong>\u0420\u0430\u0437\u043e\u043c \u043f\u043e\u0434\u0430\u0442\u043e\u043a<\/strong><\/td>\n        <td><strong>29,250<\/strong><\/td>\n        <td><strong>0<\/strong><\/td>\n        <td><strong>29,250<\/strong><\/td>\n      <\/tr>\n    <\/tbody>\n  <\/table>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6781a3a e-flex e-con-boxed e-con e-parent\" data-id=\"6781a3a\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ca4cde4 elementor-widget elementor-widget-ceasectiontitle\" data-id=\"ca4cde4\" data-element_type=\"widget\" data-widget_type=\"ceasectiontitle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"section-title-wrapper\"><div class=\"title-wrap\"><h2 class=\"section-title\">\u041f\u0435\u0440\u0432\u0438\u043d\u043d\u0456 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0438 \u2014 \u0449\u043e \u043e\u0431\u043e\u0432'\u044f\u0437\u043a\u043e\u0432\u043e \u0437\u0431\u0435\u0440\u0456\u0433\u0430\u0442\u0438<\/h2><\/div><!-- .title-wrap --><div class=\"section-description\"><\/div><!-- .section-description --><\/div><!-- .section-title-wrapper -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4c37fdc elementor-widget elementor-widget-text-editor\" data-id=\"4c37fdc\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3>\u0422\u043e\u0432\u0430\u0440\u043d\u0430 \u043d\u0430\u043a\u043b\u0430\u0434\u043d\u0430<\/h3>\n<p><strong>\u0412\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u043d\u043d\u044f:<\/strong> \u041f\u0440\u0438 \u043a\u0443\u043f\u0456\u0432\u043b\u0456\/\u043f\u0440\u043e\u0434\u0430\u0436\u0443 \u0442\u043e\u0432\u0430\u0440\u0456\u0432<\/p>\n<p><strong>\u041e\u0431\u043e\u0432\u2019\u044f\u0437\u043a\u043e\u0432\u0456 \u0440\u0435\u043a\u0432\u0456\u0437\u0438\u0442\u0438:<\/strong><\/p>\n<ul>\n<li>\u041d\u0430\u0437\u0432\u0430 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430, \u0434\u0430\u0442\u0430, \u043d\u043e\u043c\u0435\u0440<\/li>\n<li>\u041f\u0440\u043e\u0434\u0430\u0432\u0435\u0446\u044c \u0442\u0430 \u043f\u043e\u043a\u0443\u043f\u0435\u0446\u044c (\u041f\u0406\u0411\/\u043d\u0430\u0437\u0432\u0430, \u0406\u041f\u041d\/\u0404\u0414\u0420\u041f\u041e\u0423)<\/li>\n<li>\u0422\u0430\u0431\u043b\u0438\u0446\u044f \u0442\u043e\u0432\u0430\u0440\u0456\u0432 (\u043d\u0430\u0439\u043c\u0435\u043d\u0443\u0432\u0430\u043d\u043d\u044f, \u043a\u0456\u043b\u044c\u043a\u0456\u0441\u0442\u044c, \u0446\u0456\u043d\u0430)<\/li>\n<li>\u0417\u0430\u0433\u0430\u043b\u044c\u043d\u0430 \u0441\u0443\u043c\u0430<\/li>\n<li>\u041f\u0456\u0434\u043f\u0438\u0441\u0438 \u043e\u0431\u043e\u0445 \u0441\u0442\u043e\u0440\u0456\u043d<\/li>\n<\/ul>\n<p><strong>\u0417\u0431\u0435\u0440\u0456\u0433\u0430\u043d\u043d\u044f:<\/strong> 3 \u0440\u043e\u043a\u0438<\/p>\n<h3>\u0410\u043a\u0442 \u0432\u0438\u043a\u043e\u043d\u0430\u043d\u0438\u0445 \u0440\u043e\u0431\u0456\u0442<\/h3>\n<p><strong>\u0412\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u043d\u043d\u044f:<\/strong> \u041f\u0440\u0438 \u043d\u0430\u0434\u0430\u043d\u043d\u0456 \u043f\u043e\u0441\u043b\u0443\u0433 \u0430\u0431\u043e \u0432\u0438\u043a\u043e\u043d\u0430\u043d\u043d\u0456 \u0440\u043e\u0431\u0456\u0442<\/p>\n<ul>\n<li>\u041f\u0435\u0440\u0456\u043e\u0434 \u0432\u0438\u043a\u043e\u043d\u0430\u043d\u043d\u044f \u0440\u043e\u0431\u0456\u0442<\/li>\n<li>\u0414\u0435\u0442\u0430\u043b\u044c\u043d\u0438\u0439 \u043e\u043f\u0438\u0441 \u0432\u0438\u043a\u043e\u043d\u0430\u043d\u043e\u0433\u043e (\u043a\u043e\u043d\u043a\u0440\u0435\u0442\u043d\u043e, \u043d\u0435 \u201c\u043f\u043e\u0441\u043b\u0443\u0433\u0438\u201d)<\/li>\n<li>\u041e\u0431\u0441\u044f\u0433 \u0440\u043e\u0431\u0456\u0442 (\u0433\u043e\u0434\u0438\u043d\u0438, \u043a\u0456\u043b\u044c\u043a\u0456\u0441\u0442\u044c, \u043c\u0435\u0442\u0440\u0438)<\/li>\n<li>\u0412\u0430\u0440\u0442\u0456\u0441\u0442\u044c \u043a\u043e\u0436\u043d\u043e\u0457 \u043f\u043e\u0441\u043b\u0443\u0433\u0438 \u043e\u043a\u0440\u0435\u043c\u043e<\/li>\n<li>\u041f\u0456\u0434\u043f\u0438\u0441\u0438 \u0432\u0438\u043a\u043e\u043d\u0430\u0432\u0446\u044f \u0442\u0430 \u0437\u0430\u043c\u043e\u0432\u043d\u0438\u043a\u0430<\/li>\n<\/ul>\n<p><strong>\u0421\u043a\u043b\u0430\u0434\u0430\u0454\u0442\u044c\u0441\u044f \u0443 2 \u043f\u0440\u0438\u043c\u0456\u0440\u043d\u0438\u043a\u0430\u0445<\/strong><\/p>\n<h3>\u0427\u0435\u043a \u0420\u0420\u041e<\/h3>\n<p><strong>\u041a\u043e\u043b\u0438 \u043e\u0431\u043e\u0432\u2019\u044f\u0437\u043a\u043e\u0432\u0438\u0439:<\/strong><\/p>\n<ul>\n<li>2-3 \u0433\u0440\u0443\u043f\u0430 \u0442\u0430 \u0437\u0430\u0433\u0430\u043b\u044c\u043d\u0430 \u0441\u0438\u0441\u0442\u0435\u043c\u0430<\/li>\n<li>\u041f\u0440\u0438 \u0433\u043e\u0442\u0456\u0432\u043a\u043e\u0432\u0438\u0445 \u0440\u043e\u0437\u0440\u0430\u0445\u0443\u043d\u043a\u0430\u0445 \u0430\u0431\u043e \u043e\u043f\u043b\u0430\u0442\u0456 \u043a\u0430\u0440\u0442\u043a\u043e\u044e<\/li>\n<\/ul>\n<p><strong>\u041c\u0456\u0441\u0442\u0438\u0442\u044c:<\/strong><\/p>\n<ul>\n<li>\u0414\u0430\u0442\u0443 \u0442\u0430 \u0447\u0430\u0441 \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0457<\/li>\n<li>\u041f\u0435\u0440\u0435\u043b\u0456\u043a \u0442\u043e\u0432\u0430\u0440\u0456\u0432\/\u043f\u043e\u0441\u043b\u0443\u0433<\/li>\n<li>\u0417\u0430\u0433\u0430\u043b\u044c\u043d\u0443 \u0441\u0443\u043c\u0443<\/li>\n<li>\u0424\u0456\u0441\u043a\u0430\u043b\u044c\u043d\u0438\u0439 \u043d\u043e\u043c\u0435\u0440<\/li>\n<li>QR-\u043a\u043e\u0434 \u0434\u043b\u044f \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u043a\u0438<\/li>\n<\/ul>\n<p><strong>\u0417\u0431\u0435\u0440\u0456\u0433\u0430\u043d\u043d\u044f:<\/strong> 3 \u0440\u043e\u043a\u0438 (\u0440\u0435\u043a\u043e\u043c\u0435\u043d\u0434\u0443\u0454\u0442\u044c\u0441\u044f \u0441\u043a\u0430\u043d\u0443\u0432\u0430\u0442\u0438, \u0431\u043e \u0442\u0435\u0440\u043c\u043e\u043f\u0430\u043f\u0456\u0440 \u0432\u0438\u0433\u043e\u0440\u044f\u0454)<\/p>\n<h3>\u0411\u0430\u043d\u043a\u0456\u0432\u0441\u044c\u043a\u0456 \u0432\u0438\u043f\u0438\u0441\u043a\u0438<\/h3>\n<p><strong>\u041f\u0440\u0438\u0437\u043d\u0430\u0447\u0435\u043d\u043d\u044f:<\/strong> \u041f\u0456\u0434\u0442\u0432\u0435\u0440\u0434\u0436\u0435\u043d\u043d\u044f \u0431\u0435\u0437\u0433\u043e\u0442\u0456\u0432\u043a\u043e\u0432\u0438\u0445 \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0439<\/p>\n<ul>\n<li>\u0417\u0430\u0432\u0430\u043d\u0442\u0430\u0436\u0443\u0432\u0430\u0442\u0438 \u0449\u043e\u043c\u0456\u0441\u044f\u0446\u044f \u0437 \u043e\u043d\u043b\u0430\u0439\u043d-\u0431\u0430\u043d\u043a\u0456\u043d\u0433\u0443<\/li>\n<li>\u0417\u0432\u0456\u0440\u044f\u0442\u0438 \u0437 \u0430\u043a\u0442\u0430\u043c\u0438 \u0442\u0430 \u0440\u0430\u0445\u0443\u043d\u043a\u0430\u043c\u0438<\/li>\n<li>\u0417\u0431\u0435\u0440\u0456\u0433\u0430\u0442\u0438 \u0435\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u043e + \u043f\u0430\u043f\u0435\u0440\u043e\u0432\u0456 \u043a\u043e\u043f\u0456\u0457<\/li>\n<\/ul>\n<p><strong>\u0412\u0430\u0436\u043d\u043e:<\/strong> \u0420\u043e\u0437\u0431\u0456\u0436\u043d\u043e\u0441\u0442\u0456 \u043c\u0456\u0436 \u0432\u0438\u043f\u0438\u0441\u043a\u0430\u043c\u0438 \u0442\u0430 \u043e\u0431\u043b\u0456\u043a\u043e\u043c \u2014 \u043f\u0440\u0438\u0447\u0438\u043d\u0430 \u21161 \u0434\u043b\u044f \u043f\u0438\u0442\u0430\u043d\u044c \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0457<\/p>\n<h3>\u0414\u043e\u0433\u043e\u0432\u043e\u0440\u0438<\/h3>\n<p><strong>\u041a\u043e\u043b\u0438 \u043f\u043e\u0442\u0440\u0456\u0431\u043d\u0456:<\/strong><\/p>\n<ul>\n<li>\u041f\u043e\u0441\u0442\u0456\u0439\u043d\u0430 \u0437\u0430\u043a\u0443\u043f\u0456\u0432\u043b\u044f \u0442\u043e\u0432\u0430\u0440\u0456\u0432<\/li>\n<li>\u041d\u0430\u0434\u0430\u043d\u043d\u044f \u043f\u043e\u0441\u043b\u0443\u0433 \u043f\u043e\u043d\u0430\u0434 10 \u0442\u0438\u0441. \u0433\u0440\u043d<\/li>\n<li>\u041e\u0440\u0435\u043d\u0434\u0430 \u043f\u0440\u0438\u043c\u0456\u0449\u0435\u043d\u044c<\/li>\n<li>\u0422\u0440\u0443\u0434\u043e\u0432\u0456 \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0438 \u0437 \u043f\u0440\u0430\u0446\u0456\u0432\u043d\u0438\u043a\u0430\u043c\u0438<\/li>\n<\/ul>\n<p><strong>\u0417\u0431\u0435\u0440\u0456\u0433\u0430\u043d\u043d\u044f:<\/strong> 3 \u0440\u043e\u043a\u0438 \u043f\u0456\u0441\u043b\u044f \u0437\u0430\u043a\u0456\u043d\u0447\u0435\u043d\u043d\u044f \u0434\u0456\u0457, \u0440\u0435\u043a\u043e\u043c\u0435\u043d\u0434\u043e\u0432\u0430\u043d\u043e 5 \u0440\u043e\u043a\u0456\u0432 \u0434\u043b\u044f \u0432\u0435\u043b\u0438\u043a\u0438\u0445 \u0441\u0443\u043c<\/p>\n<h2>\u0412\u0438\u043c\u043e\u0433\u0438 \u0434\u043e \u043f\u0435\u0440\u0432\u0438\u043d\u043d\u0438\u0445 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0456\u0432<\/h2>\n<p><strong>\u041e\u0431\u043e\u0432\u2019\u044f\u0437\u043a\u043e\u0432\u0456 \u0440\u0435\u043a\u0432\u0456\u0437\u0438\u0442\u0438 (\u0437\u0433\u0456\u0434\u043d\u043e \u0417\u0430\u043a\u043e\u043d\u0443 \u043f\u0440\u043e \u0431\u0443\u0445\u043e\u0431\u043b\u0456\u043a):<\/strong><\/p>\n<ol>\n<li>\u041d\u0430\u0437\u0432\u0430 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430<\/li>\n<li>\u0414\u0430\u0442\u0430 \u0441\u043a\u043b\u0430\u0434\u0430\u043d\u043d\u044f<\/li>\n<li>\u041f\u0406\u0411\/\u043d\u0430\u0437\u0432\u0430 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0430<\/li>\n<li>\u0417\u043c\u0456\u0441\u0442 \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0457<\/li>\n<li>\u041e\u0434\u0438\u043d\u0438\u0446\u044f \u0432\u0438\u043c\u0456\u0440\u0443<\/li>\n<li>\u041f\u0406\u0411 \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u0430\u043b\u044c\u043d\u0438\u0445 \u043e\u0441\u0456\u0431<\/li>\n<li>\u041f\u0456\u0434\u043f\u0438\u0441\u0438 (\u043e\u0441\u043e\u0431\u0438\u0441\u0442\u0456 \u0430\u0431\u043e \u0415\u0426\u041f)<\/li>\n<\/ol>\n<p><strong>\u0424\u043e\u0440\u043c\u0430:<\/strong><\/p>\n<ul>\n<li>\u041f\u0430\u043f\u0435\u0440\u043e\u0432\u0430 (\u0440\u043e\u0437\u0434\u0440\u0443\u043a\u043e\u0432\u0430\u043d\u0430, \u043f\u0456\u0434\u043f\u0438\u0441\u0430\u043d\u0430 \u0432\u0440\u0443\u0447\u043d\u0443)<\/li>\n<li>\u0415\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0430 (\u0437 \u0415\u0426\u041f \u043e\u0431\u043e\u0445 \u0441\u0442\u043e\u0440\u0456\u043d)<\/li>\n<\/ul>\n<p><strong>\u041c\u043e\u0432\u0430:<\/strong> \u0423\u043a\u0440\u0430\u0457\u043d\u0441\u044c\u043a\u0430 (\u043e\u0431\u043e\u0432\u2019\u044f\u0437\u043a\u043e\u0432\u043e)<\/p>\n<p><strong>\u0412\u0438\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u043d\u044f:<\/strong><\/p>\n<ul>\n<li>\u0414\u043e\u0437\u0432\u043e\u043b\u0435\u043d\u0456 \u0437\u0430 \u0437\u0433\u043e\u0434\u043e\u044e \u043e\u0431\u043e\u0445 \u0441\u0442\u043e\u0440\u0456\u043d<\/li>\n<li>\u0417\u0430\u043a\u0440\u0435\u0441\u043b\u0435\u043d\u043d\u044f \u043e\u0434\u043d\u0456\u0454\u044e \u0440\u0438\u0441\u043a\u043e\u044e + \u043d\u0430\u043f\u0438\u0441 \u201c\u0412\u0438\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u043e \u0432\u0456\u0440\u043d\u043e\u201d<\/li>\n<li>\u0423 \u0447\u0435\u043a\u0430\u0445 \u0420\u0420\u041e \u0442\u0430 \u043a\u0430\u0441\u043e\u0432\u0438\u0445 \u043e\u0440\u0434\u0435\u0440\u0430\u0445 \u2014 \u0437\u0430\u0431\u043e\u0440\u043e\u043d\u0435\u043d\u0456<\/li>\n<\/ul>\n<p><strong>\u0421\u0442\u0440\u043e\u043a \u0437\u0431\u0435\u0440\u0456\u0433\u0430\u043d\u043d\u044f:<\/strong> \u041c\u0456\u043d\u0456\u043c\u0443\u043c 3 \u0440\u043e\u043a\u0438<\/p>\n<p><strong>\u0412\u0438\u043d\u044f\u0442\u043a\u0438 (\u0437\u0431\u0435\u0440\u0456\u0433\u0430\u044e\u0442\u044c\u0441\u044f \u0434\u043e\u0432\u0448\u0435):<\/strong><\/p>\n<ul>\n<li>\u0422\u0440\u0443\u0434\u043e\u0432\u0456 \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0438 \u2014 75 \u0440\u043e\u043a\u0456\u0432<\/li>\n<li>\u0414\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0438 \u043d\u0430 \u043d\u0435\u0440\u0443\u0445\u043e\u043c\u0456\u0441\u0442\u044c \u2014 \u0432\u0435\u0441\u044c \u043f\u0435\u0440\u0456\u043e\u0434 + 3 \u0440\u043e\u043a\u0438<\/li>\n<li>\u0421\u0443\u0434\u043e\u0432\u0456 \u0441\u043f\u0440\u0430\u0432\u0438 \u2014 \u0434\u043e \u0437\u0430\u043a\u0456\u043d\u0447\u0435\u043d\u043d\u044f + 3 \u0440\u043e\u043a\u0438<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cdd7d18 e-con-full e-flex e-con e-parent\" data-id=\"cdd7d18\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-f0a1221 e-con-full e-flex e-con e-child\" data-id=\"f0a1221\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-cd66dde e-con-full e-flex e-con e-child\" data-id=\"cd66dde\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-68384ca e-con-full e-flex e-con e-child\" data-id=\"68384ca\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fd7368b cea-mobile-align-left cea-align-left elementor-widget elementor-widget-ceasectiontitle\" data-id=\"fd7368b\" data-element_type=\"widget\" data-widget_type=\"ceasectiontitle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"section-title-wrapper\"><div class=\"title-wrap\"><h2 class=\"section-title\">\u0411\u0435\u0437\u043a\u043e\u0448\u0442\u043e\u0432\u043d\u0430 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0456\u044f \u0437 \u0432\u0438\u0431\u043e\u0440\u0443 \u0441\u0438\u0441\u0442\u0435\u043c\u0438 \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f \u0424\u041e\u041f<\/h2><\/div><!-- .title-wrap --><div class=\"section-description\"><p class=\"section-content\">\u041d\u0435 \u0437\u043d\u0430\u0454\u0442\u0435 \u044f\u043a\u0443 \u0441\u0438\u0441\u0442\u0435\u043c\u0443 \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f \u043e\u0431\u0440\u0430\u0442\u0438? \u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440 \u0431\u0435\u0437\u043a\u043e\u0448\u0442\u043e\u0432\u043d\u043e \u0440\u043e\u0437\u0440\u0430\u0445\u0443\u0454 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0435 \u043d\u0430\u0432\u0430\u043d\u0442\u0430\u0436\u0435\u043d\u043d\u044f \u043d\u0430 \u0432\u0441\u0456\u0445 \u0441\u0438\u0441\u0442\u0435\u043c\u0430\u0445 \u0434\u043b\u044f \u0432\u0430\u0448\u043e\u0457 \u0441\u0438\u0442\u0443\u0430\u0446\u0456\u0457, \u043f\u043e\u0440\u0435\u043a\u043e\u043c\u0435\u043d\u0434\u0443\u0454 \u043e\u043f\u0442\u0438\u043c\u0430\u043b\u044c\u043d\u0438\u0439 \u0432\u0430\u0440\u0456\u0430\u043d\u0442 \u0437 \u043e\u0431\u0491\u0440\u0443\u043d\u0442\u0443\u0432\u0430\u043d\u043d\u044f\u043c \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0457, \u043e\u0440\u0433\u0430\u043d\u0456\u0437\u0443\u0454 \u0440\u0435\u0454\u0441\u0442\u0440\u0430\u0446\u0456\u044e \u0424\u041e\u041f \u0437 \u043f\u0440\u0430\u0432\u0438\u043b\u044c\u043d\u043e\u044e \u0433\u0440\u0443\u043f\u043e\u044e \u0437 \u043f\u0435\u0440\u0448\u0438\u0445 \u0434\u043d\u0456\u0432.<\/p><\/div><!-- .section-description --><\/div><!-- .section-title-wrapper -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1745250 elementor-widget elementor-widget-ceachart\" data-id=\"1745250\" data-element_type=\"widget\" data-widget_type=\"ceachart.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<canvas id=\"chart-rand-2\" class=\"line-chart\" width=\"1000\" height=\"630\" data-labels=\"Budget,Saving,Analytics,Implement,Technology,Market\" data-values=\"25,30,45,50,40,30\" data-background=\"#85A6A6\" data-border=\"#85A6A6\" data-fill=\"1\" data-responsive=\"1\" data-legend-position=\"top\" data-yaxes-zorobegining=\"1\"><\/canvas>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-dbb5566 e-con-full e-flex e-con e-child\" data-id=\"dbb5566\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a7e050d elementor-widget elementor-widget-text-editor\" data-id=\"a7e050d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>\u041a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0456\u044f \u0432\u043a\u043b\u044e\u0447\u0430\u0454:<\/strong><\/p>\n<ul>\n<li>\u0410\u043d\u0430\u043b\u0456\u0437 \u0432\u0430\u0448\u043e\u0457 \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456 \u0442\u0430 \u043f\u0440\u043e\u0433\u043d\u043e\u0437\u043e\u0432\u0430\u043d\u043e\u0433\u043e \u0434\u043e\u0445\u043e\u0434\u0443<\/li>\n<li>\u0420\u043e\u0437\u0440\u0430\u0445\u0443\u043d\u043e\u043a \u043f\u043e\u0434\u0430\u0442\u043a\u0456\u0432 \u043d\u0430 1, 2, 3 \u0433\u0440\u0443\u043f\u0456 \u0442\u0430 \u0437\u0430\u0433\u0430\u043b\u044c\u043d\u0456\u0439 \u0441\u0438\u0441\u0442\u0435\u043c\u0456<\/li>\n<li>\u041f\u043e\u0440\u0456\u0432\u043d\u044f\u043b\u044c\u043d\u0430 \u0442\u0430\u0431\u043b\u0438\u0446\u044f \u0437 \u0440\u0435\u043a\u043e\u043c\u0435\u043d\u0434\u0430\u0446\u0456\u044f\u043c\u0438<\/li>\n<li>\u0412\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u0456 \u043d\u0430 \u0432\u0441\u0456 \u043f\u0438\u0442\u0430\u043d\u043d\u044f \u043f\u0440\u043e \u043e\u0431\u043b\u0456\u043a \u0442\u0430 \u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-067d3ad elementor-widget elementor-widget-ceamodalpopup\" data-id=\"067d3ad\" data-element_type=\"widget\" data-widget_type=\"ceamodalpopup.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"modal-popup-wrapper\">\t\t\t\t\t<div class=\"cea-button-wrapper\">\r\n\t\t\t\t\t\t<a class=\"elementor-button cea-button elementor-size-sm cea-modal-box-trigger\" href=\"#cea-modal-3\">\r\n\t\t\t\t\t\t\t\t\t<span class=\"cea-button-content-wrapper\">\r\n\t\t\t\t\t\t<span class=\"cea-button-icon cea-align-icon-\">\r\n\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t<span class=\"cea-button-text\">\u0417\u0430\u043a\u0430\u0437\u0430\u0442\u044c \u0431\u0435\u0441\u043f\u043b\u0430\u0442\u043d\u0443\u044e \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0438\u044e \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0430 \u0424\u041b\u041f\/\u0424\u041e\u041f<\/span>\r\n\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/a>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\t<div class=\"mfp-hide white-popup-block\" id=\"cea-modal-3\" ><div class=\"modal-popup-size modal-md\" role=\"document\"><div class=\"modal-popup-content\"><div class=\"modal-popup-header\"><h2 class=\"modal-popup-title\">\u0417\u0430\u043a\u0430\u0437\u0430\u0442\u044c \u0431\u0435\u0441\u043f\u043b\u0430\u0442\u043d\u0443\u044e \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0438\u044e \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0430 \u0424\u041b\u041f\/\u0424\u041e\u041f<\/h2><span class=\"cea-popup-modal-dismiss ti-close\"><\/span><\/div><div class=\"modal-popup-body\"><p><div class=\"wpforms-container wpforms-container-full wpforms-render-modern\" id=\"wpforms-94557\"><form id=\"wpforms-form-94557\" class=\"wpforms-validate wpforms-form wpforms-ajax-form\" data-formid=\"94557\" method=\"post\" enctype=\"multipart\/form-data\" action=\"\/ru\/wp-json\/wp\/v2\/pages\/100444\" data-token=\"95bc234f15d0c5546306aa1f2cb51409\" data-token-time=\"1789458316\" data-trp-original-action=\"\/ru\/wp-json\/wp\/v2\/pages\/100444\"><noscript class=\"wpforms-error-noscript\">\u0414\u043b\u044f \u0437\u0430\u043f\u043e\u043b\u043d\u0435\u043d\u0438\u044f \u0434\u0430\u043d\u043d\u043e\u0439 \u0444\u043e\u0440\u043c\u044b \u0432\u043a\u043b\u044e\u0447\u0438\u0442\u0435 JavaScript \u0432 \u0431\u0440\u0430\u0443\u0437\u0435\u0440\u0435.<\/noscript><div class=\"wpforms-hidden\" id=\"wpforms-error-noscript\">\u0414\u043b\u044f \u0437\u0430\u043f\u043e\u043b\u043d\u0435\u043d\u0438\u044f \u0434\u0430\u043d\u043d\u043e\u0439 \u0444\u043e\u0440\u043c\u044b \u0432\u043a\u043b\u044e\u0447\u0438\u0442\u0435 JavaScript \u0432 \u0431\u0440\u0430\u0443\u0437\u0435\u0440\u0435.<\/div><div class=\"wpforms-field-container\"><div id=\"wpforms-94557-field_1-container\" class=\"wpforms-field wpforms-field-name\" data-field-id=\"1\"><label class=\"wpforms-field-label wpforms-label-hide\" for=\"wpforms-94557-field_1\" aria-hidden=\"false\">\u0418\u043c\u044f <span class=\"wpforms-required-label\" aria-hidden=\"true\">*<\/span><\/label><input type=\"text\" id=\"wpforms-94557-field_1\" class=\"wpforms-field-large wpforms-field-required\" name=\"wpforms[fields][1]\" placeholder=\"\u0418\u043c\u044f\" aria-errormessage=\"wpforms-94557-field_1-error\" required><\/div><div id=\"wpforms-94557-field_4-container\" class=\"wpforms-field wpforms-field-phone\" data-field-id=\"4\"><label class=\"wpforms-field-label wpforms-label-hide\" for=\"wpforms-94557-field_4\" aria-hidden=\"false\">\u0422\u0435\u043b\u0435\u0444\u043e\u043d <span class=\"wpforms-required-label\" aria-hidden=\"true\">*<\/span><\/label><input type=\"tel\" id=\"wpforms-94557-field_4\" class=\"wpforms-field-large wpforms-field-required\" data-rule-int-phone-field=\"true\" name=\"wpforms[fields][4]\" placeholder=\"\u0422\u0435\u043b\u0435\u0444\u043e\u043d\" aria-label=\"\u0422\u0435\u043b\u0435\u0444\u043e\u043d\" aria-errormessage=\"wpforms-94557-field_4-error\" required><\/div><div id=\"wpforms-94557-field_5-container\" class=\"wpforms-field wpforms-field-gdpr-checkbox\" data-field-id=\"5\"><label class=\"wpforms-field-label\">\u0421\u043e\u0433\u043b\u0430\u0441\u0438\u0435 <span class=\"wpforms-required-label\" aria-hidden=\"true\">*<\/span><\/label><ul id=\"wpforms-94557-field_5\" class=\"wpforms-field-required\"><li class=\"choice-1\"><input type=\"checkbox\" id=\"wpforms-94557-field_5_1\" name=\"wpforms[fields][5][]\" value=\"\u042f \u043f\u043e\u0433\u043e\u0434\u0436\u0443\u044e\u0441\u044c \u043d\u0430 \u043e\u0431\u0440\u043e\u0431\u043a\u0443 \u043c\u043e\u0433\u043e \u0442\u0435\u043b\u0435\u0444\u043e\u043d\u043d\u043e\u0433\u043e \u043d\u043e\u043c\u0435\u0440\u0430 \u0434\u043b\u044f \u0437\u0432\u043e\u0440\u043e\u0442\u043d\u043e\u0433\u043e \u0437\u0432\u2019\u044f\u0437\u043a\u0443 \u0442\u0430 \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u0456 \u043d\u0430 \u043c\u0456\u0439 \u0437\u0430\u043f\u0438\u0442.\" aria-errormessage=\"wpforms-94557-field_5_1-error\" required><label class=\"wpforms-field-label-inline\" for=\"wpforms-94557-field_5_1\">\u042f \u0441\u043e\u0433\u043b\u0430\u0441\u0435\u043d \u043d\u0430 \u043e\u0431\u0440\u0430\u0431\u043e\u0442\u043a\u0443 \u043c\u043e\u0435\u0433\u043e \u0442\u0435\u043b\u0435\u0444\u043e\u043d\u043d\u043e\u0433\u043e \u043d\u043e\u043c\u0435\u0440\u0430 \u0434\u043b\u044f \u043e\u0431\u0440\u0430\u0442\u043d\u043e\u0439 \u0441\u0432\u044f\u0437\u0438 \u0438 \u043e\u0442\u0432\u0435\u0442\u0430 \u043d\u0430 \u043c\u043e\u0439 \u0437\u0430\u043f\u0440\u043e\u0441.<\/label><\/li><\/ul><\/div><\/div><!-- .wpforms-field-container --><div class=\"wpforms-recaptcha-container wpforms-is-recaptcha wpforms-is-recaptcha-type-v3\" ><input type=\"hidden\" name=\"wpforms[recaptcha]\" value=\"\"><\/div><div class=\"wpforms-submit-container\" ><input type=\"hidden\" name=\"wpforms[id]\" value=\"94557\"><input type=\"hidden\" name=\"page_title\" value=\"\"><input type=\"hidden\" name=\"page_url\" value=\"https:\/\/buhgalter-fop.com.ua\/ru\/wp-json\/wp\/v2\/pages\/100444\"><input type=\"hidden\" name=\"url_referer\" value=\"\"><button type=\"submit\" name=\"wpforms[submit]\" id=\"wpforms-submit-94557\" class=\"wpforms-submit\" data-alt-text=\"\u041d\u0430\u0434\u0441\u0438\u043b\u0430\u043d\u043d\u044f\u2026\" data-submit-text=\"\u041d\u0430\u0434\u0456\u0441\u043b\u0430\u0442\u0438\" aria-live=\"assertive\" value=\"wpforms-submit\">\u041e\u0442\u043f\u0440\u0430\u0432\u0438\u0442\u044c<\/button><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/buhgalter-fop.com.ua\/wp-content\/plugins\/wpforms\/assets\/images\/submit-spin.svg\" class=\"wpforms-submit-spinner\" style=\"display: none;\" width=\"26\" height=\"26\" alt=\"\u0417\u0430\u0433\u0440\u0443\u0437\u043a\u0430\"><\/div><input type=\"hidden\" name=\"trp-form-language\" value=\"ru\"\/><\/form><\/div>  <!-- .wpforms-container --><\/p><\/div><\/div><\/div><\/div><\/div><!-- .modal-popup-wrapper -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-69244ad e-flex e-con-boxed e-con e-parent\" data-id=\"69244ad\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9840809 elementor-widget elementor-widget-html\" data-id=\"9840809\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>\r\n\/* \u041f\u0440\u0430\u0432\u043e\u0432\u0430 \u0431\u0430\u0437\u0430 - \u043e\u0441\u043d\u043e\u0432\u043d\u0456 \u0441\u0442\u0438\u043b\u0456 *\/\r\n.legal-section {\r\n  margin: 40px 0;\r\n}\r\n\r\n.legal-section h2 {\r\n  color: #2F4F4F;\r\n  font-size: 28px;\r\n  margin-bottom: 20px;\r\n  padding-bottom: 10px;\r\n  border-bottom: 3px solid #2F4F4F;\r\n}\r\n\r\n.legal-section h3 {\r\n  color: #1a3a3a;\r\n  font-size: 22px;\r\n  margin: 30px 0 15px 0;\r\n  padding-left: 15px;\r\n  border-left: 4px solid #2F4F4F;\r\n}\r\n\r\n.legal-section h4 {\r\n  color: #2F4F4F;\r\n  font-size: 18px;\r\n  margin: 25px 0 15px 0;\r\n  font-weight: 600;\r\n}\r\n\r\n\/* \u0422\u0430\u0431\u043b\u0438\u0446\u044f \u043f\u0440\u0430\u0432\u043e\u0432\u043e\u0457 \u0431\u0430\u0437\u0438 *\/\r\n.legal-table {\r\n  width: 100%;\r\n  margin: 30px 0;\r\n  overflow-x: auto;\r\n  -webkit-overflow-scrolling: touch;\r\n}\r\n\r\n.legal-table table {\r\n  width: 100%;\r\n  border-collapse: collapse;\r\n  background: white;\r\n  font-size: 14px;\r\n  box-shadow: 0 2px 8px rgba(0,0,0,0.1);\r\n}\r\n\r\n.legal-table th {\r\n  background: linear-gradient(135deg, #2F4F4F 0%, #1a3a3a 100%);\r\n  color: white;\r\n  padding: 16px;\r\n  text-align: left;\r\n  font-weight: 600;\r\n  border: none;\r\n}\r\n\r\n.legal-table td {\r\n  padding: 14px 16px;\r\n  border-bottom: 1px solid #e0e0e0;\r\n  vertical-align: middle;\r\n}\r\n\r\n.legal-table tr:nth-child(even) {\r\n  background-color: #f9fafb;\r\n}\r\n\r\n.legal-table tr:hover {\r\n  background-color: #f0f4f8;\r\n  transition: all 0.2s ease;\r\n}\r\n\r\n.legal-table td:first-child {\r\n  font-weight: 600;\r\n  color: #2F4F4F;\r\n}\r\n\r\n\/* \u041f\u043e\u0441\u0438\u043b\u0430\u043d\u043d\u044f \u0432 \u0442\u0430\u0431\u043b\u0438\u0446\u0456 *\/\r\n.legal-table a {\r\n  color: #2F4F4F;\r\n  text-decoration: none;\r\n  font-weight: 600;\r\n  border-bottom: 1px dashed #2F4F4F;\r\n  transition: all 0.3s ease;\r\n}\r\n\r\n.legal-table a:hover {\r\n  color: #1a3a3a;\r\n  border-bottom: 1px solid #1a3a3a;\r\n}\r\n\r\n.legal-table a::after {\r\n  content: \" \u2197\";\r\n  font-size: 11px;\r\n  opacity: 0.7;\r\n  margin-left: 3px;\r\n}\r\n\r\n\/* \u0421\u043f\u0438\u0441\u043a\u0438 \u0432 \u043f\u0440\u0430\u0432\u043e\u0432\u0456\u0439 \u0431\u0430\u0437\u0456 *\/\r\n.legal-list {\r\n  background: #f9fafb;\r\n  padding: 20px 25px;\r\n  margin: 15px 0;\r\n  border-radius: 6px;\r\n  border-left: 4px solid #2F4F4F;\r\n  box-shadow: 0 2px 6px rgba(0,0,0,0.05);\r\n}\r\n\r\n.legal-list ul {\r\n  margin: 10px 0 0 0;\r\n  padding-left: 25px;\r\n  list-style: none;\r\n}\r\n\r\n.legal-list ul li {\r\n  margin: 10px 0;\r\n  padding-left: 10px;\r\n  position: relative;\r\n  line-height: 1.6;\r\n  color: #333;\r\n}\r\n\r\n.legal-list ul li::before {\r\n  content: \"\u25b8\";\r\n  position: absolute;\r\n  left: -15px;\r\n  color: #2F4F4F;\r\n  font-weight: bold;\r\n}\r\n\r\n.legal-list strong {\r\n  color: #2F4F4F;\r\n  font-weight: 600;\r\n}\r\n\r\n\/* \u041f\u043e\u0441\u0438\u043b\u0430\u043d\u043d\u044f \u043d\u0430 \u0437\u0430\u043a\u043e\u043d\u0438 *\/\r\n.law-link {\r\n  display: inline-block;\r\n  margin: 15px 0;\r\n  padding: 12px 22px;\r\n  background: linear-gradient(135deg, #2F4F4F 0%, #1a3a3a 100%);\r\n  color: white !important;\r\n  text-decoration: none;\r\n  border-radius: 6px;\r\n  font-weight: 600;\r\n  transition: all 0.3s ease;\r\n  box-shadow: 0 2px 8px rgba(47, 79, 79, 0.3);\r\n}\r\n\r\n.law-link:hover {\r\n  transform: translateY(-2px);\r\n  box-shadow: 0 4px 12px rgba(47, 79, 79, 0.4);\r\n  background: linear-gradient(135deg, #1a3a3a 0%, #0d1f1f 100%);\r\n}\r\n\r\n.law-link::after {\r\n  content: \" \u2192\";\r\n  margin-left: 8px;\r\n  font-size: 16px;\r\n}\r\n\r\n\/* \u0410\u0434\u0430\u043f\u0442\u0438\u0432\u043d\u0456\u0441\u0442\u044c *\/\r\n@media (max-width: 768px) {\r\n  .legal-section h2 {\r\n    font-size: 24px;\r\n  }\r\n  \r\n  .legal-section h3 {\r\n    font-size: 20px;\r\n  }\r\n  \r\n  .legal-table table {\r\n    font-size: 12px;\r\n    min-width: 700px;\r\n  }\r\n  \r\n  .legal-table th,\r\n  .legal-table td {\r\n    padding: 12px;\r\n  }\r\n  \r\n  .legal-list {\r\n    padding: 18px 20px;\r\n  }\r\n  \r\n  .legal-list ul {\r\n    padding-left: 20px;\r\n  }\r\n}\r\n\r\n@media (max-width: 480px) {\r\n  .legal-section h2 {\r\n    font-size: 22px;\r\n  }\r\n  \r\n  .legal-section h3 {\r\n    font-size: 18px;\r\n  }\r\n  \r\n  .legal-table table {\r\n    font-size: 11px;\r\n    min-width: 650px;\r\n  }\r\n  \r\n  .legal-table th,\r\n  .legal-table td {\r\n    padding: 10px;\r\n  }\r\n  \r\n  .legal-list {\r\n    padding: 15px 18px;\r\n  }\r\n  \r\n  .legal-list ul {\r\n    padding-left: 18px;\r\n    font-size: 13px;\r\n  }\r\n  \r\n  .law-link {\r\n    padding: 10px 18px;\r\n    font-size: 14px;\r\n  }\r\n}\r\n<\/style>\r\n\r\n<div class=\"legal-section\">\r\n  <h2>\u041f\u0440\u0430\u0432\u043e\u0432\u0430 \u0431\u0430\u0437\u0430 \u0434\u043b\u044f \u0424\u041e\u041f<\/h2>\r\n  \r\n  <h3>\u041d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0439 \u043a\u043e\u0434\u0435\u043a\u0441 \u0423\u043a\u0440\u0430\u0438\u043d\u044b<\/h3>\r\n  \r\n  <h4>\u0420\u043e\u0437\u0434\u0456\u043b XIV \"\u0421\u043f\u0440\u043e\u0449\u0435\u043d\u0430 \u0441\u0438\u0441\u0442\u0435\u043c\u0430 \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f\" (\u0441\u0442\u0430\u0442\u0442\u0456 291-298)<\/h4>\r\n  \r\n  <div class=\"legal-table\">\r\n    <table>\r\n      <thead>\r\n        <tr>\r\n          <th>\u041d\u043e\u0440\u043c\u0430<\/th>\r\n          <th>\u041f\u043e\u0441\u0438\u043b\u0430\u043d\u043d\u044f<\/th>\r\n          <th>\u0429\u043e \u0440\u0435\u0433\u0443\u043b\u044e\u0454<\/th>\r\n        <\/tr>\r\n      <\/thead>\r\n      <tbody>\r\n        <tr>\r\n          <td><strong>\u0421\u0442\u0430\u0442\u0442\u044f 291<\/strong><\/td>\r\n          <td><a href=\"https:\/\/zakon.rada.gov.ua\/laws\/show\/2755-17#n6931\" target=\"_blank\" rel=\"noopener\">\u0417\u0430\u0433\u0430\u043b\u044c\u043d\u0456 \u043f\u043e\u043b\u043e\u0436\u0435\u043d\u043d\u044f<\/a><\/td>\r\n          <td>\u0423\u043c\u043e\u0432\u0438 \u0437\u0430\u0441\u0442\u043e\u0441\u0443\u0432\u0430\u043d\u043d\u044f \u0441\u043f\u0440\u043e\u0449\u0435\u043d\u043e\u0457 \u0441\u0438\u0441\u0442\u0435\u043c\u0438, \u043b\u0456\u043c\u0456\u0442\u0438 \u0434\u043e\u0445\u043e\u0434\u0456\u0432, \u043e\u0431\u043c\u0435\u0436\u0435\u043d\u043d\u044f \u043f\u043e \u0433\u0440\u0443\u043f\u0430\u0445<\/td>\r\n        <\/tr>\r\n        <tr>\r\n          <td><strong>\u0421\u0442\u0430\u0442\u0442\u044f 293<\/strong><\/td>\r\n          <td><a href=\"https:\/\/zakon.rada.gov.ua\/laws\/show\/2755-17#n6976\" target=\"_blank\" rel=\"noopener\">\u0421\u0442\u0430\u0432\u043a\u0438 \u0454\u0434\u0438\u043d\u043e\u0433\u043e \u043f\u043e\u0434\u0430\u0442\u043a\u0443<\/a><\/td>\r\n          <td>\u0420\u043e\u0437\u043c\u0456\u0440 \u043f\u043e\u0434\u0430\u0442\u043a\u0443 \u0434\u043b\u044f \u043a\u043e\u0436\u043d\u043e\u0457 \u0433\u0440\u0443\u043f\u0438 (1,320 \u0433\u0440\u043d, 1,200 \u0433\u0440\u043d, 5%, \u0432\u0456\u0434 \u041d\u0413\u041e \u0437\u0435\u043c\u043b\u0456)<\/td>\r\n        <\/tr>\r\n        <tr>\r\n          <td><strong>\u0421\u0442\u0430\u0442\u0442\u044f 295<\/strong><\/td>\r\n          <td><a href=\"https:\/\/zakon.rada.gov.ua\/laws\/show\/2755-17#n7022\" target=\"_blank\" rel=\"noopener\">\u0421\u0442\u0440\u043e\u043a\u0438 \u0441\u043f\u043b\u0430\u0442\u0438<\/a><\/td>\r\n          <td>\u0422\u0435\u0440\u043c\u0456\u043d\u0438 \u0441\u043f\u043b\u0430\u0442\u0438 \u0454\u0434\u0438\u043d\u043e\u0433\u043e \u043f\u043e\u0434\u0430\u0442\u043a\u0443 (\u0434\u043e 20 \u0447\u0438\u0441\u043b\u0430 \u0449\u043e\u043c\u0456\u0441\u044f\u0446\u044f \u0430\u0431\u043e \u0449\u043e\u043a\u0432\u0430\u0440\u0442\u0430\u043b\u0443)<\/td>\r\n        <\/tr>\r\n        <tr>\r\n          <td><strong>\u0421\u0442\u0430\u0442\u0442\u044f 296<\/strong><\/td>\r\n          <td><a href=\"https:\/\/zakon.rada.gov.ua\/laws\/show\/2755-17#n7041\" target=\"_blank\" rel=\"noopener\">\u041e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u044c<\/a><\/td>\r\n          <td>\u041f\u0435\u0440\u0456\u043e\u0434\u0438\u0447\u043d\u0456\u0441\u0442\u044c \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0456\u0439 (\u0440\u0456\u0447\u043d\u0430 \u0434\u043b\u044f 1-2 \u0433\u0440\u0443\u043f\u0438, \u043a\u0432\u0430\u0440\u0442\u0430\u043b\u044c\u043d\u0430 \u0434\u043b\u044f 3 \u0433\u0440\u0443\u043f\u0438)<\/td>\r\n        <\/tr>\r\n        <tr>\r\n          <td><strong>\u0421\u0442\u0430\u0442\u0442\u044f 177<\/strong><\/td>\r\n          <td><a href=\"https:\/\/zakon.rada.gov.ua\/laws\/show\/2755-17#n4784\" target=\"_blank\" rel=\"noopener\">\u041f\u0414\u0424\u041e<\/a><\/td>\r\n          <td>\u0417\u0430\u0433\u0430\u043b\u044c\u043d\u0430 \u0441\u0438\u0441\u0442\u0435\u043c\u0430 \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f (\u0441\u0442\u0430\u0432\u043a\u0430 18% \u0432\u0456\u0434 \u0447\u0438\u0441\u0442\u043e\u0433\u043e \u043f\u0440\u0438\u0431\u0443\u0442\u043a\u0443)<\/td>\r\n        <\/tr>\r\n      <\/tbody>\r\n    <\/table>\r\n  <\/div>\r\n\r\n  <h3>\u0417\u0430\u043a\u043e\u043d \u043e \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u043c \u0443\u0447\u0435\u0442\u0435<\/h3>\r\n  \r\n  <a href=\"https:\/\/zakon.rada.gov.ua\/laws\/show\/996-14\" target=\"_blank\" rel=\"noopener\" class=\"law-link\">\u0417\u0430\u043a\u043e\u043d \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \"\u041f\u0440\u043e \u0431\u0443\u0445\u043e\u0431\u043b\u0456\u043a \u0442\u0430 \u0444\u0456\u043d\u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c\"<\/a>\r\n  \r\n  <div class=\"legal-list\">\r\n    <strong>\u041a\u043b\u044e\u0447\u043e\u0432\u0456 \u0441\u0442\u0430\u0442\u0442\u0456:<\/strong>\r\n    <ul>\r\n      <li><strong>\u0421\u0442\u0430\u0442\u0442\u044f 2<\/strong> \u2014 \u0424\u041e\u041f \u043d\u0430 \u0454\u0434\u0438\u043d\u043e\u043c\u0443 \u043f\u043e\u0434\u0430\u0442\u043a\u0443 \u043c\u043e\u0436\u0443\u0442\u044c \u043d\u0435 \u0432\u0435\u0441\u0442\u0438 \u043f\u043e\u0434\u0432\u0456\u0439\u043d\u0438\u0439 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u0438\u0439 \u043e\u0431\u043b\u0456\u043a<\/li>\r\n      <li><strong>\u0421\u0442\u0430\u0442\u0442\u044f 9<\/strong> \u2014 \u043e\u0431\u043e\u0432'\u044f\u0437\u043a\u043e\u0432\u0456 \u0440\u0435\u043a\u0432\u0456\u0437\u0438\u0442\u0438 \u043f\u0435\u0440\u0432\u0438\u043d\u043d\u0438\u0445 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0456\u0432 (\u043d\u0430\u0437\u0432\u0430, \u0434\u0430\u0442\u0430, \u0441\u0442\u043e\u0440\u043e\u043d\u0438, \u0437\u043c\u0456\u0441\u0442, \u043f\u0456\u0434\u043f\u0438\u0441\u0438)<\/li>\r\n      <li><strong>\u0421\u0442\u0430\u0442\u0442\u044f 8<\/strong> \u2014 \u0441\u0442\u0440\u043e\u043a\u0438 \u0437\u0431\u0435\u0440\u0456\u0433\u0430\u043d\u043d\u044f \u043e\u0431\u043b\u0456\u043a\u043e\u0432\u0438\u0445 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0456\u0432 (\u043c\u0456\u043d\u0456\u043c\u0443\u043c 3 \u0440\u043e\u043a\u0438)<\/li>\r\n    <\/ul>\r\n  <\/div>\r\n\r\n  <h3>\u0417\u0430\u043a\u043e\u043d \u043f\u0440\u043e \u0420\u0420\u041e<\/h3>\r\n  \r\n  <a href=\"https:\/\/zakon.rada.gov.ua\/laws\/show\/265\/95-\u0432\u0440\" target=\"_blank\" rel=\"noopener\" class=\"law-link\">\u0417\u0430\u043a\u043e\u043d \u043f\u0440\u043e \u0440\u0435\u0454\u0441\u0442\u0440\u0430\u0442\u043e\u0440\u0438 \u0440\u043e\u0437\u0440\u0430\u0445\u0443\u043d\u043a\u043e\u0432\u0438\u0445 \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0439<\/a>\r\n  \r\n  <div class=\"legal-list\">\r\n    <strong>\u0421\u0442\u0430\u0442\u0442\u044f 3 \u2014 \u043e\u0431\u043e\u0432'\u044f\u0437\u043a\u043e\u0432\u0456\u0441\u0442\u044c \u0420\u0420\u041e:<\/strong>\r\n    <ul>\r\n      <li><strong>2-3 \u0433\u0440\u0443\u043f\u0430<\/strong> \u2014 \u043e\u0431\u043e\u0432'\u044f\u0437\u043a\u043e\u0432\u043e \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u043e\u0432\u0443\u0432\u0430\u0442\u0438 \u0420\u0420\u041e \u043f\u0440\u0438 \u0433\u043e\u0442\u0456\u0432\u043a\u043e\u0432\u0438\u0445 \u0440\u043e\u0437\u0440\u0430\u0445\u0443\u043d\u043a\u0430\u0445<\/li>\r\n      <li><strong>1 \u0433\u0440\u0443\u043f\u0430<\/strong> \u2014 \u0437\u0432\u0456\u043b\u044c\u043d\u0435\u043d\u0430 \u0432\u0456\u0434 \u0420\u0420\u041e \u043f\u0440\u0438 \u043d\u0430\u0434\u0430\u043d\u043d\u0456 \u043f\u043e\u0441\u043b\u0443\u0433 \u043d\u0430 \u0434\u043e\u043c\u0443<\/li>\r\n      <li><strong>4 \u0433\u0440\u0443\u043f\u0430<\/strong> \u2014 \u0443\u0432\u043e\u043b\u0435\u043d\u0430 \u043f\u0440\u0438 \u043f\u0440\u043e\u0434\u0430\u0436\u0435 \u0441\u043e\u0431\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0439 \u0441\u0435\u043b\u044c\u0441\u043a\u043e\u0445\u043e\u0437\u044f\u0439\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0439 \u043f\u0440\u043e\u0434\u0443\u043a\u0446\u0438\u0438<\/li>\r\n    <\/ul>\r\n  <\/div>\r\n  \r\n  <div class=\"legal-list\">\r\n    <strong>\u0421\u0442\u0430\u0442\u044c\u044f 17 - \u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0441\u0442\u044c \u0437\u0430 \u043d\u0430\u0440\u0443\u0448\u0435\u043d\u0438\u0435:<\/strong>\r\n    <ul>\r\n      <li><strong>\u0428\u0442\u0440\u0430\u0444 \u0437\u0430 \u0440\u0430\u0431\u043e\u0442\u0443 \u0431\u0435\u0437 \u0420\u0420\u041e:<\/strong> 100% \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u0438 \u0442\u043e\u0432\u0430\u0440\u043e\u0432\/\u0443\u0441\u043b\u0443\u0433 + 1,020 \u0433\u0440\u043d \u0437\u0430 \u043a\u0430\u0436\u0434\u044b\u0439 \u0444\u0430\u043a\u0442<\/li>\r\n      <li><strong>\u0417\u0430 \u043d\u0435\u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u0435 Z-\u043e\u0442\u0447\u0435\u0442\u0430:<\/strong> 340 \u0433\u0440\u043d \u0437\u0430 \u043a\u0430\u0436\u0434\u044b\u0439 \u0434\u0435\u043d\u044c \u0437\u0430\u0434\u0435\u0440\u0436\u043a\u0438<\/li>\r\n    <\/ul>\r\n  <\/div>\r\n\r\n  <h3>\u0417\u0430\u043a\u043e\u043d \u043e \u0415\u0421\u0412<\/h3>\r\n  \r\n  <a href=\"https:\/\/zakon.rada.gov.ua\/laws\/show\/2464-17\" target=\"_blank\" rel=\"noopener\" class=\"law-link\">\u0417\u0430\u043a\u043e\u043d \u043e \u0435\u0434\u0438\u043d\u043e\u043c \u0441\u043e\u0446\u0438\u0430\u043b\u044c\u043d\u043e\u043c \u0432\u0437\u043d\u043e\u0441\u0435<\/a>\r\n  \r\n  <div class=\"legal-list\">\r\n    <strong>\u0421\u0442\u0430\u0442\u044c\u044f 7 - \u0440\u0430\u0437\u043c\u0435\u0440 \u0415\u0421\u0412:<\/strong>\r\n    <ul>\r\n      <li><strong>\u0417\u0430 \u0441\u0435\u0431\u0435:<\/strong> \u043c\u0438\u043d\u0438\u043c\u0443\u043c 22% \u043e\u0442 \u043c\u0438\u043d\u0438\u043c\u0430\u043b\u044c\u043d\u043e\u0439 \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u044b = 1,760 \u0433\u0440\u043d\/\u043c\u0435\u0441 (2025 \u0433\u043e\u0434)<\/li>\r\n      <li><strong>\u0417\u0430 \u043f\u0440\u0430\u0446\u0456\u0432\u043d\u0438\u043a\u0456\u0432:<\/strong> 22% \u043e\u0442 \u043d\u0430\u0447\u0438\u0441\u043b\u0435\u043d\u043d\u043e\u0439 \u0437\u0430\u0440\u0430\u0431\u043e\u0442\u043d\u043e\u0439 \u043f\u043b\u0430\u0442\u044b \u043a\u0430\u0436\u0434\u043e\u0433\u043e \u0440\u0430\u0431\u043e\u0442\u043d\u0438\u043a\u0430<\/li>\r\n    <\/ul>\r\n  <\/div>\r\n  \r\n  <div class=\"legal-list\">\r\n    <strong>\u0421\u0442\u0430\u0442\u044c\u044f 9 - \u0441\u0440\u043e\u043a\u0438 \u0443\u043f\u043b\u0430\u0442\u044b:<\/strong>\r\n    <ul>\r\n      <li><strong>\u0415\u0421\u0412 \u0437\u0430 \u0441\u0435\u0431\u044f \u0438 \u0440\u0430\u0431\u043e\u0442\u043d\u0438\u043a\u043e\u0432:<\/strong> \u0435\u0436\u0435\u043c\u0435\u0441\u044f\u0447\u043d\u043e \u0434\u043e 20 \u0447\u0438\u0441\u043b\u0430 \u0441\u043b\u0435\u0434\u0443\u044e\u0449\u0435\u0433\u043e \u043c\u0435\u0441\u044f\u0446\u0430<\/li>\r\n      <li><strong>\u041e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u044c:<\/strong> \u0435\u0436\u0435\u043c\u0435\u0441\u044f\u0447\u043d\u0430\u044f \u0444\u043e\u0440\u043c\u0430 \u04144 \u0434\u043e 20 \u0447\u0438\u0441\u043b\u0430<\/li>\r\n    <\/ul>\r\n  <\/div>\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-44434d9 e-flex e-con-boxed e-con e-parent\" data-id=\"44434d9\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2125591 cea-align-left elementor-widget elementor-widget-ceasectiontitle\" data-id=\"2125591\" data-element_type=\"widget\" data-widget_type=\"ceasectiontitle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"section-title-wrapper\"><div class=\"title-wrap\"><div class=\"sub-title\"><span class=\"subtitle-dots\">\u0427\u0430\u0441\u0442\u043e \u0437\u0430\u0434\u0430\u0432\u0430\u0435\u043c\u044b\u0435 \u0432\u043e\u043f\u0440\u043e\u0441\u044b<\/span><\/div><h2 class=\"section-title\">\u042d\u043a\u0441\u043f\u0435\u0440\u0442\u043d\u044b\u0435 \u043e\u0442\u0432\u0435\u0442\u044b \u043e \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u043c \u0443\u0447\u0435\u0442\u0435 \u0424\u041b\u041f\/\u0424\u041e\u041f \u043f\u043e \u0441\u0438\u0441\u0442\u0435\u043c\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f<\/h2><\/div><!-- .title-wrap --><div class=\"section-description\"><\/div><!-- .section-description --><\/div><!-- .section-title-wrapper -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c407354 elementor-widget elementor-widget-ucaddon_content_accordion\" data-id=\"c407354\" data-element_type=\"widget\" data-widget_type=\"ucaddon_content_accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<!-- start Content Accordion -->\n\t\t<link id='font-awesome-css' href='https:\/\/buhgalter-fop.com.ua\/wp-content\/plugins\/unlimited-elements-for-elementor-premium\/assets_libraries\/font-awesome6\/fontawesome-all.min.css' type='text\/css' rel='stylesheet' >\n\t\t<link id='font-awesome-4-shim-css' href='https:\/\/buhgalter-fop.com.ua\/wp-content\/plugins\/unlimited-elements-for-elementor-premium\/assets_libraries\/font-awesome6\/fontawesome-v4-shims.min.css' type='text\/css' rel='stylesheet' >\n\n<style>\/* widget: Content Accordion *\/\n\n\n\n#uc_content_accordion_elementor_c407354 *{\n  box-sizing: border-box;\n}\n\n#uc_content_accordion_elementor_c407354 .ue_heading_title{\n  margin:0;\n  flex-grow:1;\n  display:flex;\n  flex-direction:row;\n}\n\n#uc_content_accordion_elementor_c407354 .uc_container .uc-heading{\n\tdisplay:flex;\n    align-items:center;\n\toverflow:hidden;\n\tcursor:pointer;  \n}\n\n#uc_content_accordion_elementor_c407354 .uc_container .uc_content{\n    display:none;\n}\n\n#uc_content_accordion_elementor_c407354 .uc_container .uc-heading span.ue_accordion_icon{\n\tdisplay:flex;\n    align-items:center;\n   \tjustify-content:center;\n    flex-grow:0;\n    flex-shrink:0;\n}\n\n#uc_content_accordion_elementor_c407354 .uc_ac_box.uc-item-active span.uc_dactive{\n\tdisplay:none;\n}\n\n#uc_content_accordion_elementor_c407354 .uc_ac_box:not(.uc-item-active) span.uc_active{\n\tdisplay:none;\n}\n\n#uc_content_accordion_elementor_c407354 span.ue_accordion_icon svg{\n  height:1em;\n  width:1em;\n}\n\n#uc_content_accordion_elementor_c407354 .uc_container .uc_btn {\n    text-align: center;\n    display: inline-block;\n    text-decoration: none;\n    transition: ease-in-out all 0.25s;\n}\n\n#uc_content_accordion_elementor_c407354 .ue-item-image img{\n  width:100%;\n  display:block;\n  object-fit:cover;\n}\n\n<\/style>\n\n<div class=\"uc_material_accordion\"  id=\"uc_content_accordion_elementor_c407354\"  data-name=\"\" data-scroll=\"desktop+mobile\" data-offset=\"-80\" data-closeothers=\"true\" data-set-hash=\"false\" data-transition-duration=\"400\" >\n  <div class=\"uc_container uc-items-wrapper\">\n    \n\n\n\n\n<div id=\"#ue-tab1\" class=\"uc_ac_box elementor-repeater-item-a87aeb8\" style=\"background-color:;\">\n  <a href=\"javascript:void(0)\" class=\"uc-heading uc_trigger\" role=\"button\">\n    <span class=\"uc_dactive bbb ue_accordion_icon\"><i class='fas fa-ellipsis-h'><\/i><\/span> \n    <span class=\"uc_active bbb ue_accordion_icon\"><i class='fas fa-ellipsis-v'><\/i><\/span>\n    <h3 class=\"ue_heading_title\">\u041a\u0430\u043a\u0443\u044e \u0441\u0438\u0441\u0442\u0435\u043c\u0443 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u0432\u044b\u0431\u0440\u0430\u0442\u044c?<\/h3>\n  <\/a>\n  \n  <div class=\"uc_content\" >\n        \n      \n         \n                        \n      \n              <div class=\"ue-item-text\"><p>\u0412\u044b\u0431\u043e\u0440 \u0437\u0430\u0432\u0438\u0441\u0438\u0442 \u043e\u0442 4 \u0444\u0430\u043a\u0442\u043e\u0440\u043e\u0432: \u0432\u0438\u0434 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438, \u043f\u043e\u0442\u0440\u0435\u0431\u043d\u043e\u0441\u0442\u044c \u0432 \u0440\u0430\u0431\u043e\u0442\u043d\u0438\u043a\u0430\u0445, \u043e\u0436\u0438\u0434\u0430\u0435\u043c\u044b\u0439 \u043e\u0431\u043e\u0440\u043e\u0442, \u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u0430 \u0437\u0430\u0442\u0440\u0430\u0442.<\/p>\n<p><strong>\u042d\u043a\u0441\u043f\u0440\u0435\u0441\u0441-\u0442\u0435\u0441\u0442:<\/strong><\/p>\n<ul>\n<li>\u0423\u0441\u043b\u0443\u0433\u0438 \u043d\u0430 \u0434\u043e\u043c\u0443, \u0431\u0435\u0437 \u0440\u0430\u0431\u043e\u0442\u043d\u0438\u043a\u043e\u0432, \u0434\u043e 140 \u0442\u044b\u0441.\/\u043c\u0435\u0441 \u2192 <strong>1 \u0433\u0440\u0443\u043f\u0430<\/strong><\/li>\n<li>\u0422\u043e\u0440\u0433\u043e\u0432\u043b\u044f\/\u0443\u0441\u043b\u0443\u0433\u0438, \u0431\u0435\u0437 \u0440\u0430\u0431\u043e\u0442\u043d\u0438\u043a\u043e\u0432, \u0434\u043e 220 \u0442\u044b\u0441.\/\u043c\u0435\u0441 \u2192 <strong>2 \u0433\u0440\u0443\u043f\u0430<\/strong><\/li>\n<li>\u041d\u0443\u0436\u043d\u044b \u0440\u0430\u0431\u043e\u0442\u043d\u0438\u043a\u0438 \u0438\u043b\u0438 \u0434\u043e\u0445\u043e\u0434 220+ \u0442\u044b\u0441.\/\u043c\u0435\u0441 \u2192 <strong>3 \u0433\u0440\u0443\u043f\u0430<\/strong><\/li>\n<li>\u0421\u0435\u043b\u044c\u0441\u043a\u043e\u0435 \u0445\u043e\u0437\u044f\u0439\u0441\u0442\u0432\u043e \u2192 <strong>4 \u0433\u0440\u0443\u043f\u043f\u0430 \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u043d\u043e<\/strong><\/li>\n<li>\u041f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u043e, \u0440\u0430\u0441\u0445\u043e\u0434\u044b 70%+ \u2192 <strong>\u0417\u0430\u0433\u0430\u043b\u044c\u043d\u0430 \u0441\u0438\u0441\u0442\u0435\u043c\u0430<\/strong><\/li>\n<\/ul>\n<p><strong>\u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440 \u0440\u0430\u0441\u0441\u0447\u0438\u0442\u044b\u0432\u0430\u0435\u0442<\/strong> \u0442\u043e\u0447\u043d\u0430\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u0430\u044f \u043d\u0430\u0433\u0440\u0443\u0437\u043a\u0430 \u043d\u0430 \u0432\u0441\u0435\u0445 \u0441\u0438\u0441\u0442\u0435\u043c\u0430\u0445 \u0431\u0435\u0441\u043f\u043b\u0430\u0442\u043d\u043e.<\/p><\/div>\n      \n              \n      <\/div> \n<\/div>\n\n\n\n\n\n<div id=\"#ue-tab2\" class=\"uc_ac_box elementor-repeater-item-4a7d2ab\" style=\"background-color:;\">\n  <a href=\"javascript:void(0)\" class=\"uc-heading uc_trigger\" role=\"button\">\n    <span class=\"uc_dactive bbb ue_accordion_icon\"><i class='fas fa-ellipsis-h'><\/i><\/span> \n    <span class=\"uc_active bbb ue_accordion_icon\"><i class='fas fa-ellipsis-v'><\/i><\/span>\n    <h3 class=\"ue_heading_title\">\u041e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u043d\u0430 \u043b\u0438 \u041a\u043d\u0438\u0433\u0430 \u0443\u0447\u0435\u0442\u0430 \u0434\u043e\u0445\u043e\u0434\u043e\u0432?<\/h3>\n  <\/a>\n  \n  <div class=\"uc_content\" >\n        \n      \n         \n                        \n      \n              <div class=\"ue-item-text\"><p><strong>1-2 \u0433\u0440\u0443\u043f\u0430:<\/strong> \u041d\u0415 \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u043d\u0430 \u0441 2021 \u0433\u043e\u0434\u0430 (\u043d\u0430\u043b\u043e\u0433 \u0444\u0438\u043a\u0441\u0438\u0440\u043e\u0432\u0430\u043d)<\/p>\n<p><strong>3-4 \u0433\u0440\u0443\u043f\u0430:<\/strong> \u041e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u043d\u0430\u044f (\u0434\u043b\u044f \u0440\u0430\u0441\u0447\u0435\u0442\u0430 5% \u043d\u0430\u043b\u043e\u0433\u0430)<\/p>\n<p><strong>\u041e\u0431\u0449\u0430\u044f \u0441\u0438\u0441\u0442\u0435\u043c\u0430:<\/strong> \u041e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u043d\u0430\u044f \u041a\u043d\u0438\u0433\u0430 \u0434\u043e\u0445\u043e\u0434\u043e\u0432 \u0438 \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432<\/p>\n<p>\ud83d\udca1 <strong>\u041f\u043e\u0440\u0430\u0434\u0430:<\/strong> \u0414\u0430\u0436\u0435 \u043d\u0430 1-2 \u0433\u0440\u0443\u043f\u043f\u0435 \u0432\u0435\u043b\u0438 \u043f\u0440\u043e\u0441\u0442\u0443\u044e \u0442\u0430\u0431\u043b\u0438\u0447\u043a\u0443 \u0434\u043b\u044f \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044f \u043f\u0440\u0438\u0431\u043b\u0438\u0436\u0435\u043d\u0438\u044f \u043a \u043b\u0438\u043c\u0438\u0442\u0443.<\/p><\/div>\n      \n              \n      <\/div> \n<\/div>\n\n\n\n\n\n<div id=\"#ue-tab3\" class=\"uc_ac_box elementor-repeater-item-3ae3c93\" style=\"background-color:;\">\n  <a href=\"javascript:void(0)\" class=\"uc-heading uc_trigger\" role=\"button\">\n    <span class=\"uc_dactive bbb ue_accordion_icon\"><i class='fas fa-ellipsis-h'><\/i><\/span> \n    <span class=\"uc_active bbb ue_accordion_icon\"><i class='fas fa-ellipsis-v'><\/i><\/span>\n    <h3 class=\"ue_heading_title\">\u041a\u0430\u043a\u0438\u0435 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u044b \u043f\u043e\u0434\u0442\u0432\u0435\u0440\u0436\u0434\u0430\u044e\u0442 \u0434\u043e\u0445\u043e\u0434?<\/h3>\n  <\/a>\n  \n  <div class=\"uc_content\" >\n        \n      \n         \n                        \n      \n              <div class=\"ue-item-text\"><p><strong>\u041d\u0430\u043b\u0438\u0447\u043d\u044b\u0435:<\/strong><\/p>\n<ul>\n<li>\u0427\u0435\u043a\u0438 \u0420\u0420\u041e (\u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u043d\u044b \u0434\u043b\u044f 2-3 \u0433\u0440\u0443\u043f\u043f\u044b)<\/li>\n<li>\u041a\u0432\u0438\u0442\u0430\u043d\u0446\u0438\u0438 (\u0434\u043b\u044f 1 \u0433\u0440\u0443\u043f\u043f\u044b)<\/li>\n<li>\u0410\u043a\u0442\u0438 \u0432\u0438\u043a\u043e\u043d\u0430\u043d\u0438\u0445 \u0440\u043e\u0431\u0456\u0442<\/li>\n<\/ul>\n<p><strong>\u0411\u0435\u0437\u043d\u0430\u043b\u0438\u0447\u043d\u043e\u0441\u0442\u044c:<\/strong><\/p>\n<ul>\n<li>\u0411\u0430\u043d\u043a\u043e\u0432\u0441\u043a\u0438\u0435 \u0432\u044b\u043f\u0438\u0441\u043a\u0438 (\u043e\u0441\u043d\u043e\u0432\u043d\u043e\u0439 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442)<\/li>\n<li>\u041f\u043b\u0430\u0442\u0435\u0436\u043d\u044b\u0435 \u043f\u043e\u0440\u0443\u0447\u0435\u043d\u0438\u044f \u043e\u0442 \u043a\u043b\u0438\u0435\u043d\u0442\u043e\u0432<\/li>\n<li>\u0420\u0430\u0441\u0445\u043e\u0434\u043d\u044b\u0435 \u043d\u0430\u043a\u043b\u0430\u0434\u043d\u044b\u0435<\/li>\n<\/ul>\n<p><strong>\u0421\u0442\u0440\u043e\u043a \u0437\u0431\u0435\u0440\u0456\u0433\u0430\u043d\u043d\u044f:<\/strong> \u041c\u0456\u043d\u0456\u043c\u0443\u043c 3 \u0440\u043e\u043a\u0438<\/p><\/div>\n      \n              \n      <\/div> \n<\/div>\n\n\n\n\n\n<div id=\"#ue-tab4\" class=\"uc_ac_box elementor-repeater-item-9f6bdd5\" style=\"background-color:;\">\n  <a href=\"javascript:void(0)\" class=\"uc-heading uc_trigger\" role=\"button\">\n    <span class=\"uc_dactive bbb ue_accordion_icon\"><i class='fas fa-ellipsis-h'><\/i><\/span> \n    <span class=\"uc_active bbb ue_accordion_icon\"><i class='fas fa-ellipsis-v'><\/i><\/span>\n    <h3 class=\"ue_heading_title\">\u041c\u043e\u0436\u043d\u043e \u043b\u0438 \u0441\u043d\u0438\u0437\u0438\u0442\u044c \u043d\u0430\u043b\u043e\u0433\u0438 \u043d\u0430 \u0440\u0430\u0441\u0445\u043e\u0434\u044b?<\/h3>\n  <\/a>\n  \n  <div class=\"uc_content\" >\n        \n      \n         \n                        \n      \n              <div class=\"ue-item-text\"><p><strong>\u0423\u043f\u0440\u043e\u0449\u0435\u043d\u043d\u0430\u044f \u0441\u0438\u0441\u0442\u0435\u043c\u0430 (1-4 \u0433\u0440\u0443\u043f\u043f\u044b):<\/strong> \u041d\u0435\u043b\u044c\u0437\u044f \u2014 \u043d\u0430\u043b\u043e\u0433 \u043d\u0435 \u0437\u0430\u0432\u0438\u0441\u0438\u0442 \u043e\u0442 \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432<\/p>\n<p><strong>\u041e\u0431\u0449\u0430\u044f \u0441\u0438\u0441\u0442\u0435\u043c\u0430:<\/strong> \u0414\u0410 \u2013 \u043d\u0430\u043b\u043e\u0433 19.5% \u043e\u0442 \u0447\u0438\u0441\u0442\u043e\u0439 \u043f\u0440\u0438\u0431\u044b\u043b\u0438 (\u0434\u043e\u0445\u043e\u0434 \u043c\u0438\u043d\u0443\u0441 \u0440\u0430\u0441\u0445\u043e\u0434\u0430)<\/p>\n<p><strong>\u041a\u043e\u0433\u0434\u0430 \u0432\u044b\u0433\u043e\u0434\u043d\u0430 \u043e\u0431\u0449\u0430\u044f \u0441\u0438\u0441\u0442\u0435\u043c\u0430:<\/strong><\/p>\n<ul>\n<li>\u0412\u0438\u0442\u0440\u0430\u0442\u0438 60%+ \u0432\u0456\u0434 \u043e\u0431\u043e\u0440\u043e\u0442\u0443<\/li>\n<li>\u041f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u043e \u0441 \u043c\u0430\u0442\u0435\u0440\u0438\u0430\u043b\u0430\u043c\u0438<\/li>\n<li>\u0421\u0442\u0440\u043e\u0438\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u043e<\/li>\n<li>\u0422\u043e\u0440\u0433\u043e\u0432\u043b\u044f \u0441 \u043d\u0438\u0437\u043a\u043e\u0439 \u043d\u0430\u0446\u0435\u043d\u043a\u043e\u0439<\/li>\n<\/ul>\n<p><strong>\u042d\u043a\u043e\u043d\u043e\u043c\u0438\u044f:<\/strong> \u0414\u043e 50% \u043f\u0440\u0438 \u0440\u0430\u0441\u0445\u043e\u0434\u0430\u0445 80%+<\/p><\/div>\n      \n              \n      <\/div> \n<\/div>\n\n\n\n\n\n<div id=\"#ue-tab5\" class=\"uc_ac_box elementor-repeater-item-0f3fe9a\" style=\"background-color:;\">\n  <a href=\"javascript:void(0)\" class=\"uc-heading uc_trigger\" role=\"button\">\n    <span class=\"uc_dactive bbb ue_accordion_icon\"><i class='fas fa-ellipsis-h'><\/i><\/span> \n    <span class=\"uc_active bbb ue_accordion_icon\"><i class='fas fa-ellipsis-v'><\/i><\/span>\n    <h3 class=\"ue_heading_title\">\u0427\u0442\u043e \u0431\u0443\u0434\u0435\u0442 \u0437\u0430 \u043d\u0435\u0441\u0432\u043e\u0435\u0432\u0440\u0435\u043c\u0435\u043d\u043d\u0443\u044e \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u044c? \u0428\u0442\u0440\u0430\u0444\u044b:<\/h3>\n  <\/a>\n  \n  <div class=\"uc_content\" >\n        \n      \n         \n                        \n      \n              <div class=\"ue-item-text\"><ul>\n<li>\u0417\u0430 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u044e: 170 \u0433\u0440\u043d\/\u0434\u0435\u043d\u044c (\u043c\u0430\u043a\u0441\u0438\u043c\u0443\u043c 1,020 \u0433\u0440\u043d)<\/li>\n<li>\u0417\u0430 \u043d\u0435\u0443\u043f\u043b\u0430\u0442\u0443 \u043d\u0430\u043b\u043e\u0433\u0430: \u043f\u0435\u043d\u044f 3%\/\u043c\u0435\u0441\u044f\u0446<\/li>\n<li>\u0411\u043b\u043e\u043a\u0438\u0440\u043e\u0432\u043a\u0430 \u0441\u0447\u0435\u0442\u0430: \u043f\u0440\u0438 \u0434\u043e\u043b\u0433\u0435 3,000+ \u0433\u0440\u043d \u0438\u043b\u0438 \u0437\u0430\u0434\u0435\u0440\u0436\u043a\u0435 10+ \u0434\u043d\u0435\u0439<\/li>\n<\/ul>\n<p><strong>\u041f\u0440\u0438\u043c\u0435\u0440:<\/strong><\/p>\n<ul>\n<li>\u041d\u0430\u043b\u043e\u0433 20,000 \u0433\u0440\u043d \u043d\u0435 \u043e\u043f\u043b\u0430\u0447\u0435\u043d\u043e 2 \u043c\u0435\u0441\u044f\u0446\u0430<\/li>\n<li>\u041f\u0435\u043d\u044f: 20,000\u00d73% \u00d7 2 = 1,200 \u0433\u0440\u043d<\/li>\n<li>\u0412\u043e\u0437\u043c\u043e\u0436\u043d\u0430 \u0431\u043b\u043e\u043a\u0438\u0440\u043e\u0432\u043a\u0430 \u0441\u0447\u0435\u0442\u0430<\/li>\n<\/ul>\n<p><strong>\u0420\u0435\u0448\u0435\u043d\u0438\u0435:<\/strong> \u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u0438\u0440\u0443\u0435\u0442 \u0434\u0435\u0434\u043b\u0430\u0439\u043d\u044b - \u043d\u043e\u043b\u044c \u0448\u0442\u0440\u0430\u0444\u043e\u0432 \u0433\u0430\u0440\u0430\u043d\u0442\u0438\u0440\u043e\u0432\u0430\u043d\u043e<\/p><\/div>\n      \n              \n      <\/div> \n<\/div>\n\n  <\/div>\n<\/div>\n\n\n<!-- end Content Accordion -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1aa04376 e-flex e-con-boxed e-con e-parent\" data-id=\"1aa04376\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-95519ba e-con-full e-flex e-con e-child\" data-id=\"95519ba\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-5822671 e-con-full e-flex e-con e-child\" data-id=\"5822671\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-7a8d4358 e-con-full e-flex e-con e-child\" data-id=\"7a8d4358\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-52d18aad elementor-widget elementor-widget-image\" data-id=\"52d18aad\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"456\" height=\"649\" src=\"https:\/\/buhgalter-fop.com.ua\/wp-content\/uploads\/2025\/11\/bukhhalterskyj-oblik-fop-za-systemoiu-opodatkuvannia-3.webp\" class=\"attachment-full size-full wp-image-100479\" alt=\"\u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0439 \u0443\u0447\u0435\u0442 \u0424\u041b\u041f\/\u0424\u041e\u041f \u043f\u043e \u0441\u0438\u0441\u0442\u0435\u043c\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-205cc0c e-con-full cus-gradient-clr e-flex e-con e-child\" data-id=\"205cc0c\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-4a1a95f4 e-con-full e-flex e-con e-child\" data-id=\"4a1a95f4\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-14931cf4 elementor-widget elementor-widget-heading\" data-id=\"14931cf4\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">5.0<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-306ab0a3 elementor-widget elementor-widget-rating\" data-id=\"306ab0a3\" data-element_type=\"widget\" data-widget_type=\"rating.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-rating\" itemtype=\"https:\/\/schema.org\/Rating\" itemscope=\"\" itemprop=\"reviewRating\">\n\t\t\t<meta itemprop=\"worstRating\" content=\"0\">\n\t\t\t<meta itemprop=\"bestRating\" content=\"5\">\n\t\t\t<div class=\"e-rating-wrapper\" itemprop=\"ratingValue\" content=\"5\" role=\"img\" aria-label=\"\u041e\u0446\u0435\u043d\u043a\u0430 5 \u0438\u0437 5\">\n\t\t\t\t\t\t\t<div class=\"e-icon\">\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-marked\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"bi-star-fill\"><\/i>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-unmarked\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"bi-star-fill\"><\/i>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"e-icon\">\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-marked\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"bi-star-fill\"><\/i>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-unmarked\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"bi-star-fill\"><\/i>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"e-icon\">\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-marked\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"bi-star-fill\"><\/i>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-unmarked\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"bi-star-fill\"><\/i>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"e-icon\">\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-marked\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"bi-star-fill\"><\/i>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-unmarked\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"bi-star-fill\"><\/i>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"e-icon\">\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-marked\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"bi-star-fill\"><\/i>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-unmarked\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"bi-star-fill\"><\/i>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-78f2290e e-con-full e-flex e-con e-child\" data-id=\"78f2290e\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-49e26687 elementor-widget elementor-widget-heading\" data-id=\"49e26687\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">\u041f\u0440\u0430\u0432\u0438\u043b\u044c\u043d\u044b\u0439 \u0432\u044b\u0431\u043e\u0440 \u0441\u0438\u0441\u0442\u0435\u043c\u044b \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u0442 50,000+ \u0433\u0440\u043d \u043d\u0430\u043b\u043e\u0433\u043e\u0432 \u0435\u0436\u0435\u0433\u043e\u0434\u043d\u043e<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7ef4ec81 e-con-full e-flex e-con e-child\" data-id=\"7ef4ec81\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-43fa6ba9 e-con-full e-flex e-con e-child\" data-id=\"43fa6ba9\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-5de6a230 e-con-full e-flex e-con e-child\" data-id=\"5de6a230\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8ad1dde elementor-widget elementor-widget-ceasectiontitle\" data-id=\"8ad1dde\" data-element_type=\"widget\" data-widget_type=\"ceasectiontitle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"section-title-wrapper\"><div class=\"title-wrap\"><h2 class=\"section-title\">\u041a\u043e\u043c\u043f\u043b\u0435\u043a\u0441\u043d\u044b\u0439 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0439 \u0443\u0447\u0435\u0442 \u0424\u041b\u041f\/\u0424\u041e\u041f \u043f\u043e \u0441\u0438\u0441\u0442\u0435\u043c\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f<\/h2><\/div><!-- .title-wrap --><div class=\"section-description\"><p class=\"section-content\">\u041f\u0440\u0430\u0432\u0438\u043b\u044c\u043d\u044b\u0439 \u0432\u044b\u0431\u043e\u0440 \u0441\u0438\u0441\u0442\u0435\u043c\u044b \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u0438 \u043f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u043e\u0435 \u0432\u0435\u0434\u0435\u043d\u0438\u0435 \u0443\u0447\u0435\u0442\u0430 \u2013 \u0437\u0430\u043b\u043e\u0433 \u0443\u0441\u043f\u0435\u0448\u043d\u043e\u0433\u043e \u0431\u0438\u0437\u043d\u0435\u0441\u0430. \u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0439 \u0443\u0447\u0435\u0442 \u0424\u041b\u041f\/\u0424\u041e\u041f \u0434\u043e\u043b\u0436\u0435\u043d \u0431\u044b\u0442\u044c \u043f\u0440\u043e\u0441\u0442\u044b\u043c \u0434\u043b\u044f \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u044f \u0438 \u043d\u0430\u0434\u0435\u0436\u043d\u044b\u043c \u0434\u043b\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0439. \u0418\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0438\u044f \u0432 \u043f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u043e\u0435 \u0441\u043e\u043f\u0440\u043e\u0432\u043e\u0436\u0434\u0435\u043d\u0438\u0435 \u043e\u043a\u0443\u043f\u0430\u0435\u0442\u0441\u044f \u043c\u043d\u043e\u0433\u043e\u043a\u0440\u0430\u0442\u043d\u043e \u0438\u0437-\u0437\u0430 \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u0432, \u0432\u0440\u0435\u043c\u0435\u043d\u0438 \u0438 \u0437\u0430\u0449\u0438\u0442\u044b \u043e\u0442 \u0448\u0442\u0440\u0430\u0444\u043e\u0432.<\/p><\/div><!-- .section-description --><\/div><!-- .section-title-wrapper -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7335d69 elementor-widget elementor-widget-ceamodalpopup\" data-id=\"7335d69\" data-element_type=\"widget\" data-widget_type=\"ceamodalpopup.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"modal-popup-wrapper\">\t\t\t\t\t<div class=\"cea-button-wrapper\">\r\n\t\t\t\t\t\t<a class=\"elementor-button cea-button elementor-size-sm cea-modal-box-trigger\" href=\"#cea-modal-4\">\r\n\t\t\t\t\t\t\t\t\t<span class=\"cea-button-content-wrapper\">\r\n\t\t\t\t\t\t<span class=\"cea-button-icon cea-align-icon-\">\r\n\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t<span class=\"cea-button-text\">\u0417\u0430\u043a\u0430\u0437\u0430\u0442\u044c \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0439 \u0443\u0447\u0435\u0442 \u0424\u041b\u041f\/\u0424\u041e\u041f \u043f\u043e \u0441\u0438\u0441\u0442\u0435\u043c\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f<\/span>\r\n\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/a>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\t<div class=\"mfp-hide white-popup-block\" id=\"cea-modal-4\" ><div class=\"modal-popup-size modal-md\" role=\"document\"><div class=\"modal-popup-content\"><div class=\"modal-popup-header\"><h2 class=\"modal-popup-title\">\u0417\u0430\u043a\u0430\u0437\u0430\u0442\u044c \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0439 \u0443\u0447\u0435\u0442 \u0424\u041b\u041f\/\u0424\u041e\u041f \u043f\u043e \u0441\u0438\u0441\u0442\u0435\u043c\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f<\/h2><span class=\"cea-popup-modal-dismiss ti-close\"><\/span><\/div><div class=\"modal-popup-body\"><p><div class=\"wpforms-container wpforms-container-full wpforms-render-modern\" id=\"wpforms-100451\"><form id=\"wpforms-form-100451\" class=\"wpforms-validate wpforms-form wpforms-ajax-form\" data-formid=\"100451\" method=\"post\" enctype=\"multipart\/form-data\" action=\"\/ru\/wp-json\/wp\/v2\/pages\/100444\" data-token=\"8804c14b5a1dbb2386c446b4025cb25d\" data-token-time=\"1789458316\" data-trp-original-action=\"\/ru\/wp-json\/wp\/v2\/pages\/100444\"><noscript class=\"wpforms-error-noscript\">\u0414\u043b\u044f \u0437\u0430\u043f\u043e\u043b\u043d\u0435\u043d\u0438\u044f \u0434\u0430\u043d\u043d\u043e\u0439 \u0444\u043e\u0440\u043c\u044b \u0432\u043a\u043b\u044e\u0447\u0438\u0442\u0435 JavaScript \u0432 \u0431\u0440\u0430\u0443\u0437\u0435\u0440\u0435.<\/noscript><div class=\"wpforms-hidden\" id=\"wpforms-error-noscript\">\u0414\u043b\u044f \u0437\u0430\u043f\u043e\u043b\u043d\u0435\u043d\u0438\u044f \u0434\u0430\u043d\u043d\u043e\u0439 \u0444\u043e\u0440\u043c\u044b \u0432\u043a\u043b\u044e\u0447\u0438\u0442\u0435 JavaScript \u0432 \u0431\u0440\u0430\u0443\u0437\u0435\u0440\u0435.<\/div><div class=\"wpforms-field-container\"><div id=\"wpforms-100451-field_1-container\" class=\"wpforms-field wpforms-field-name\" data-field-id=\"1\"><label class=\"wpforms-field-label wpforms-label-hide\" for=\"wpforms-100451-field_1\" aria-hidden=\"false\">\u0418\u043c\u044f <span class=\"wpforms-required-label\" aria-hidden=\"true\">*<\/span><\/label><input type=\"text\" id=\"wpforms-100451-field_1\" class=\"wpforms-field-large wpforms-field-required\" name=\"wpforms[fields][1]\" placeholder=\"\u0418\u043c\u044f\" aria-errormessage=\"wpforms-100451-field_1-error\" required><\/div><div id=\"wpforms-100451-field_4-container\" class=\"wpforms-field wpforms-field-phone\" data-field-id=\"4\"><label class=\"wpforms-field-label wpforms-label-hide\" for=\"wpforms-100451-field_4\" aria-hidden=\"false\">\u0422\u0435\u043b\u0435\u0444\u043e\u043d <span class=\"wpforms-required-label\" aria-hidden=\"true\">*<\/span><\/label><input type=\"tel\" id=\"wpforms-100451-field_4\" class=\"wpforms-field-large wpforms-field-required\" data-rule-int-phone-field=\"true\" name=\"wpforms[fields][4]\" placeholder=\"\u0422\u0435\u043b\u0435\u0444\u043e\u043d\" aria-label=\"\u0422\u0435\u043b\u0435\u0444\u043e\u043d\" aria-errormessage=\"wpforms-100451-field_4-error\" required><\/div><div id=\"wpforms-100451-field_5-container\" class=\"wpforms-field wpforms-field-gdpr-checkbox\" data-field-id=\"5\"><label class=\"wpforms-field-label\">\u0421\u043e\u0433\u043b\u0430\u0441\u0438\u0435 <span class=\"wpforms-required-label\" aria-hidden=\"true\">*<\/span><\/label><ul id=\"wpforms-100451-field_5\" class=\"wpforms-field-required\"><li class=\"choice-1\"><input type=\"checkbox\" id=\"wpforms-100451-field_5_1\" name=\"wpforms[fields][5][]\" value=\"\u042f \u043f\u043e\u0433\u043e\u0434\u0436\u0443\u044e\u0441\u044c \u043d\u0430 \u043e\u0431\u0440\u043e\u0431\u043a\u0443 \u043c\u043e\u0433\u043e \u0442\u0435\u043b\u0435\u0444\u043e\u043d\u043d\u043e\u0433\u043e \u043d\u043e\u043c\u0435\u0440\u0430 \u0434\u043b\u044f \u0437\u0432\u043e\u0440\u043e\u0442\u043d\u043e\u0433\u043e \u0437\u0432\u2019\u044f\u0437\u043a\u0443 \u0442\u0430 \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u0456 \u043d\u0430 \u043c\u0456\u0439 \u0437\u0430\u043f\u0438\u0442.\" aria-errormessage=\"wpforms-100451-field_5_1-error\" required><label class=\"wpforms-field-label-inline\" for=\"wpforms-100451-field_5_1\">\u042f \u0441\u043e\u0433\u043b\u0430\u0441\u0435\u043d \u043d\u0430 \u043e\u0431\u0440\u0430\u0431\u043e\u0442\u043a\u0443 \u043c\u043e\u0435\u0433\u043e \u0442\u0435\u043b\u0435\u0444\u043e\u043d\u043d\u043e\u0433\u043e \u043d\u043e\u043c\u0435\u0440\u0430 \u0434\u043b\u044f \u043e\u0431\u0440\u0430\u0442\u043d\u043e\u0439 \u0441\u0432\u044f\u0437\u0438 \u0438 \u043e\u0442\u0432\u0435\u0442\u0430 \u043d\u0430 \u043c\u043e\u0439 \u0437\u0430\u043f\u0440\u043e\u0441.<\/label><\/li><\/ul><\/div><\/div><!-- .wpforms-field-container --><div class=\"wpforms-recaptcha-container wpforms-is-recaptcha wpforms-is-recaptcha-type-v3\" ><input type=\"hidden\" name=\"wpforms[recaptcha]\" value=\"\"><\/div><div class=\"wpforms-submit-container\" ><input type=\"hidden\" name=\"wpforms[id]\" value=\"100451\"><input type=\"hidden\" name=\"page_title\" value=\"\"><input type=\"hidden\" name=\"page_url\" value=\"https:\/\/buhgalter-fop.com.ua\/ru\/wp-json\/wp\/v2\/pages\/100444\"><input type=\"hidden\" name=\"url_referer\" value=\"\"><button type=\"submit\" name=\"wpforms[submit]\" id=\"wpforms-submit-100451\" class=\"wpforms-submit\" data-alt-text=\"\u041d\u0430\u0434\u0441\u0438\u043b\u0430\u043d\u043d\u044f\u2026\" data-submit-text=\"\u041d\u0430\u0434\u0456\u0441\u043b\u0430\u0442\u0438\" aria-live=\"assertive\" value=\"wpforms-submit\">\u041e\u0442\u043f\u0440\u0430\u0432\u0438\u0442\u044c<\/button><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/buhgalter-fop.com.ua\/wp-content\/plugins\/wpforms\/assets\/images\/submit-spin.svg\" class=\"wpforms-submit-spinner\" style=\"display: none;\" width=\"26\" height=\"26\" alt=\"\u0417\u0430\u0433\u0440\u0443\u0437\u043a\u0430\"><\/div><input type=\"hidden\" name=\"trp-form-language\" value=\"ru\"\/><\/form><\/div>  <!-- .wpforms-container --><\/p><\/div><\/div><\/div><\/div><\/div><!-- .modal-popup-wrapper -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4618490 e-flex e-con-boxed e-con e-parent\" data-id=\"4618490\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f175e2a cea-align-center elementor-widget elementor-widget-ceasectiontitle\" data-id=\"f175e2a\" data-element_type=\"widget\" data-widget_type=\"ceasectiontitle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"section-title-wrapper\"><div class=\"title-wrap\"><div class=\"sub-title\"><span class=\"subtitle-dots\">\u041f\u043e\u043b\u0435\u0437\u043d\u0430\u044f \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044f<\/span><\/div><h2 class=\"section-title\">\u0411\u0430\u0437\u0430 \u0437\u043d\u0430\u043d\u0438\u0439 \u043f\u0440\u043e \u0424\u041b\u041f\/\u0424\u041e\u041f<\/h2><\/div><!-- .title-wrap --><div class=\"section-description\"><\/div><!-- .section-description --><\/div><!-- .section-title-wrapper -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e984dde elementor-widget elementor-widget-ceaposts\" data-id=\"e984dde\" data-element_type=\"widget\" data-widget_type=\"ceaposts.default\">\n\t\t\t\t\r\n\t\t<div class=\"elementor-widget-container blog-wrapper blog-style-classic blog-light blog-slide-model\">\r\n\t\t\r\n\t\t\t<div class=\"cea-carousel owl-carousel\" data-loop=\"1\" data-margin=\"0\" data-center=\"0\" data-nav=\"0\" data-dots=\"1\" data-autoplay=\"0\" data-items=\"3\" data-items-tab=\"2\" data-items-mob=\"1\" data-duration=\"5000\" data-smartspeed=\"250\" data-scrollby=\"1\" data-autoheight=\"0\"><div class=\"owl-carousel-item\"><div class=\"blog-inner\"><div class=\"post-thumb\"><a href=\"https:\/\/buhgalter-fop.com.ua\/ru\/iak-pravylno-obraty-hrupu-opodatkuvannia-fop-pry-reiestratsii\/\" class=\"post-image-link\"><img decoding=\"async\" src=\"https:\/\/buhgalter-fop.com.ua\/wp-content\/uploads\/2025\/10\/fop911-2-2.webp\" title=\"\u041a\u0430\u043a \u043f\u0440\u0430\u0432\u0438\u043b\u044c\u043d\u043e \u0432\u044b\u0431\u0440\u0430\u0442\u044c \u0433\u0440\u0443\u043f\u043f\u0443 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u0424\u041b\u041f\/\u0424\u041e\u041f \u043f\u0440\u0438 \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u0438\" alt=\"\u041a\u0430\u043a \u043f\u0440\u0430\u0432\u0438\u043b\u044c\u043d\u043e \u0432\u044b\u0431\u0440\u0430\u0442\u044c \u0433\u0440\u0443\u043f\u043f\u0443 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u0424\u041b\u041f\/\u0424\u041e\u041f \u043f\u0440\u0438 \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u0438\" class=\"img-fluid squared\" \/><\/a><\/div><!-- .post-thumb --><div class=\"entry-title\"><h3 class=\"post-title-head\"><a href=\"https:\/\/buhgalter-fop.com.ua\/ru\/iak-pravylno-obraty-hrupu-opodatkuvannia-fop-pry-reiestratsii\/\" class=\"post-title\">\u041a\u0430\u043a \u043f\u0440\u0430\u0432\u0438\u043b\u044c\u043d\u043e \u0432\u044b\u0431\u0440\u0430\u0442\u044c \u0433\u0440\u0443\u043f\u043f\u0443 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u0424\u041b\u041f\/\u0424\u041e\u041f \u043f\u0440\u0438 \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u0438<\/a><\/h3><\/div><!-- .entry-title --><div class=\"post-excerpt\"><p>\u0423\u0437\u043d\u0430\u0439\u0442\u0435, \u043a\u0430\u043a \u043f\u0440\u0430\u0432\u0438\u043b\u044c\u043d\u043e \u0432\u044b\u0431\u0440\u0430\u0442\u044c \u0433\u0440\u0443\u043f\u043f\u0443 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u0424\u041b\u041f\/\u0424\u041e\u041f \u043f\u0440\u0438 \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u0438 \u0432\u043e \u0438\u0437\u0431\u0435\u0436\u0430\u043d\u0438\u0435 \u0448\u0442\u0440\u0430\u0444\u043e\u0432 \u0438 \u043b\u0438\u0448\u043d\u0438\u0445 \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432. \u041e\u0448\u0438\u0431\u043a\u0438 \u043f\u0440\u0438 \u0432\u044b\u0431\u043e\u0440\u0435 \u043c\u043e\u0433\u0443\u0442 \u043f\u0440\u0438\u0432\u0435\u0441\u0442\u0438 \u043a \u0437\u043d\u0430\u0447\u0438\u0442\u0435\u043b\u044c\u043d\u044b\u043c \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u043c \u043f\u043e\u0442\u0435\u0440\u044f\u043c.<\/p>\n<\/div><!-- .post-excerpt --><\/div><!-- .blog-inner --><\/div><!-- .col \/ .owl-carousel-item \/ .isotope --><div class=\"owl-carousel-item\"><div class=\"blog-inner\"><div class=\"post-thumb\"><a href=\"https:\/\/buhgalter-fop.com.ua\/ru\/koly-kasovyj-aparat-rro-oboviazkovyj-dlia-fop\/\" class=\"post-image-link\"><img decoding=\"async\" src=\"https:\/\/buhgalter-fop.com.ua\/wp-content\/uploads\/2025\/10\/fop911-3-1.webp\" title=\"\u041a\u043e\u0433\u0434\u0430 \u043a\u0430\u0441\u0441\u043e\u0432\u044b\u0439 \u0430\u043f\u043f\u0430\u0440\u0430\u0442 \u0420\u0420\u041e \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u0435\u043d \u0434\u043b\u044f \u0424\u041b\u041f\/\u0424\u041e\u041f\" alt=\"\u041a\u043e\u0433\u0434\u0430 \u043a\u0430\u0441\u0441\u043e\u0432\u044b\u0439 \u0430\u043f\u043f\u0430\u0440\u0430\u0442 \u0420\u0420\u041e \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u0435\u043d \u0434\u043b\u044f \u0424\u041b\u041f\/\u0424\u041e\u041f\" class=\"img-fluid squared img-fluid squared\" \/><\/a><\/div><!-- .post-thumb --><div class=\"entry-title\"><h3 class=\"post-title-head\"><a href=\"https:\/\/buhgalter-fop.com.ua\/ru\/koly-kasovyj-aparat-rro-oboviazkovyj-dlia-fop\/\" class=\"post-title\">\u041a\u043e\u0433\u0434\u0430 \u043a\u0430\u0441\u0441\u043e\u0432\u044b\u0439 \u0430\u043f\u043f\u0430\u0440\u0430\u0442 \u0420\u0420\u041e \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u0435\u043d \u0434\u043b\u044f \u0424\u041b\u041f\/\u0424\u041e\u041f<\/a><\/h3><\/div><!-- .entry-title --><div class=\"post-excerpt\"><p>\u0423\u0437\u043d\u0430\u0439\u0442\u0435, \u043a\u043e\u0433\u0434\u0430 \u043a\u0430\u0441\u0441\u043e\u0432\u044b\u0439 \u0430\u043f\u043f\u0430\u0440\u0430\u0442 \u0420\u0420\u041e \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u0435\u043d \u0434\u043b\u044f \u0424\u041b\u041f\/\u0424\u041e\u041f \u0438 \u043a\u0430\u043a\u0438\u0435 \u0448\u0442\u0440\u0430\u0444\u044b \u0436\u0434\u0443\u0442 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u0435\u0439 \u0437\u0430 \u0435\u0433\u043e \u043e\u0442\u0441\u0443\u0442\u0441\u0442\u0432\u0438\u0435. \u041d\u0435\u0432\u044b\u043f\u043e\u043b\u043d\u0435\u043d\u0438\u0435 \u0442\u0440\u0435\u0431\u043e\u0432\u0430\u043d\u0438\u0439 \u043c\u043e\u0436\u0435\u0442 \u043f\u0440\u0438\u0432\u0435\u0441\u0442\u0438 \u043a \u0448\u0442\u0440\u0430\u0444\u0430\u043c \u043e\u0442 850 \u0434\u043e 42500 \u0433\u0440\u043d.<\/p>\n<\/div><!-- .post-excerpt --><\/div><!-- .blog-inner --><\/div><!-- .col \/ .owl-carousel-item \/ .isotope --><div class=\"owl-carousel-item\"><div class=\"blog-inner\"><div class=\"post-thumb\"><a href=\"https:\/\/buhgalter-fop.com.ua\/ru\/iakyj-oblik-valiutnykh-operatsij-dlia-it-fakhivtsiv-ta-frilanseriv\/\" class=\"post-image-link\"><img decoding=\"async\" src=\"https:\/\/buhgalter-fop.com.ua\/wp-content\/uploads\/2025\/10\/fop911-19.webp\" title=\"\u041a\u0430\u043a\u043e\u0432 \u0443\u0447\u0435\u0442 \u0432\u0430\u043b\u044e\u0442\u043d\u044b\u0445 \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u0439 \u0434\u043b\u044f IT-\u0441\u043f\u0435\u0446\u0438\u0430\u043b\u0438\u0441\u0442\u043e\u0432 \u0438 \u0444\u0440\u0438\u043b\u0430\u043d\u0441\u0435\u0440\u043e\u0432\" alt=\"\u041a\u0430\u043a\u043e\u0432 \u0443\u0447\u0435\u0442 \u0432\u0430\u043b\u044e\u0442\u043d\u044b\u0445 \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u0439 \u0434\u043b\u044f IT-\u0441\u043f\u0435\u0446\u0438\u0430\u043b\u0438\u0441\u0442\u043e\u0432 \u0438 \u0444\u0440\u0438\u043b\u0430\u043d\u0441\u0435\u0440\u043e\u0432\" class=\"img-fluid squared img-fluid squared img-fluid squared\" \/><\/a><\/div><!-- .post-thumb --><div class=\"entry-title\"><h3 class=\"post-title-head\"><a href=\"https:\/\/buhgalter-fop.com.ua\/ru\/iakyj-oblik-valiutnykh-operatsij-dlia-it-fakhivtsiv-ta-frilanseriv\/\" class=\"post-title\">\u041a\u0430\u043a\u043e\u0432 \u0443\u0447\u0435\u0442 \u0432\u0430\u043b\u044e\u0442\u043d\u044b\u0445 \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u0439 \u0434\u043b\u044f IT-\u0441\u043f\u0435\u0446\u0438\u0430\u043b\u0438\u0441\u0442\u043e\u0432 \u0438 \u0444\u0440\u0438\u043b\u0430\u043d\u0441\u0435\u0440\u043e\u0432<\/a><\/h3><\/div><!-- .entry-title --><div class=\"post-excerpt\"><p>\u0423\u0437\u043d\u0430\u0439\u0442\u0435, \u043a\u0430\u043a \u043f\u0440\u0430\u0432\u0438\u043b\u044c\u043d\u043e \u0432\u0435\u0441\u0442\u0438 \u0443\u0447\u0435\u0442 \u0432\u0430\u043b\u044e\u0442\u043d\u044b\u0445 \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u0439 \u0434\u043b\u044f IT-\u0441\u043f\u0435\u0446\u0438\u0430\u043b\u0438\u0441\u0442\u043e\u0432 \u0438 \u0444\u0440\u0438\u043b\u0430\u043d\u0441\u0435\u0440\u043e\u0432. \u041a\u0430\u043a \u0438\u0437\u0431\u0435\u0436\u0430\u0442\u044c \u0448\u0442\u0440\u0430\u0444\u043e\u0432 \u0438\u0437-\u0437\u0430 \u043d\u0435\u043f\u0440\u0430\u0432\u0438\u043b\u044c\u043d\u043e\u0439 \u043a\u043e\u043d\u0432\u0435\u0440\u0442\u0430\u0446\u0438\u0438 \u0432\u0430\u043b\u044e\u0442\u044b \u0438 \u0443\u0447\u0435\u0442\u0430 \u043f\u043e \u043a\u0443\u0440\u0441\u0443 \u041d\u0411\u0423.<\/p>\n<\/div><!-- .post-excerpt --><\/div><!-- .blog-inner --><\/div><!-- .col \/ .owl-carousel-item \/ .isotope --><div class=\"owl-carousel-item\"><div class=\"blog-inner\"><div class=\"post-thumb\"><a href=\"https:\/\/buhgalter-fop.com.ua\/ru\/oblik-komisij-marketplejsiv-dlia-internet-mahazyniv\/\" class=\"post-image-link\"><img decoding=\"async\" src=\"https:\/\/buhgalter-fop.com.ua\/wp-content\/uploads\/2025\/10\/fop911-7.webp\" title=\"\u0423\u0447\u0435\u0442 \u043a\u043e\u043c\u0438\u0441\u0441\u0438\u0439 \u043c\u0430\u0440\u043a\u0435\u0442\u043f\u043b\u0435\u0439\u0441\u043e\u0432 \u0434\u043b\u044f \u0438\u043d\u0442\u0435\u0440\u043d\u0435\u0442-\u043c\u0430\u0433\u0430\u0437\u0438\u043d\u043e\u0432\" alt=\"\u0423\u0447\u0435\u0442 \u043a\u043e\u043c\u0438\u0441\u0441\u0438\u0439 \u043c\u0430\u0440\u043a\u0435\u0442\u043f\u043b\u0435\u0439\u0441\u043e\u0432 \u0434\u043b\u044f \u0438\u043d\u0442\u0435\u0440\u043d\u0435\u0442-\u043c\u0430\u0433\u0430\u0437\u0438\u043d\u043e\u0432\" class=\"img-fluid squared img-fluid squared img-fluid squared img-fluid squared\" \/><\/a><\/div><!-- .post-thumb --><div class=\"entry-title\"><h3 class=\"post-title-head\"><a href=\"https:\/\/buhgalter-fop.com.ua\/ru\/oblik-komisij-marketplejsiv-dlia-internet-mahazyniv\/\" class=\"post-title\">\u0423\u0447\u0435\u0442 \u043a\u043e\u043c\u0438\u0441\u0441\u0438\u0439 \u043c\u0430\u0440\u043a\u0435\u0442\u043f\u043b\u0435\u0439\u0441\u043e\u0432 \u0434\u043b\u044f \u0438\u043d\u0442\u0435\u0440\u043d\u0435\u0442-\u043c\u0430\u0433\u0430\u0437\u0438\u043d\u043e\u0432<\/a><\/h3><\/div><!-- .entry-title --><div class=\"post-excerpt\"><p>\u0423\u0437\u043d\u0430\u0439\u0442\u0435, \u043a\u0430\u043a \u043f\u0440\u0430\u0432\u0438\u043b\u044c\u043d\u043e \u0443\u0447\u0438\u0442\u044b\u0432\u0430\u0442\u044c \u043a\u043e\u043c\u0438\u0441\u0441\u0438\u0438 \u043c\u0430\u0440\u043a\u0435\u0442\u043f\u043b\u0435\u0439\u0441\u043e\u0432 \u0434\u043b\u044f \u0438\u043d\u0442\u0435\u0440\u043d\u0435\u0442-\u043c\u0430\u0433\u0430\u0437\u0438\u043d\u043e\u0432, \u0442\u0430\u043a\u0438\u0445 \u043a\u0430\u043a Rozetka, Prom \u0438 \u043f\u043b\u0430\u0442\u0435\u0436\u043d\u044b\u0435 \u0441\u0438\u0441\u0442\u0435\u043c\u044b. \u041a\u0430\u043a \u043d\u0435 \u043f\u043e\u0442\u0435\u0440\u044f\u0442\u044c 10-20% \u0434\u043e\u0445\u043e\u0434\u0430 \u0438\u0437-\u0437\u0430 \u043d\u0435\u043f\u0440\u0430\u0432\u0438\u043b\u044c\u043d\u043e\u0433\u043e \u0443\u0447\u0435\u0442\u0430 \u0438 \u043c\u0438\u043d\u0438\u043c\u0438\u0437\u0438\u0440\u043e\u0432\u0430\u0442\u044c \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0435 \u0440\u0438\u0441\u043a\u0438.<\/p>\n<\/div><!-- .post-excerpt --><\/div><!-- .blog-inner --><\/div><!-- .col \/ .owl-carousel-item \/ .isotope --><div class=\"owl-carousel-item\"><div class=\"blog-inner\"><div class=\"post-thumb\"><a href=\"https:\/\/buhgalter-fop.com.ua\/ru\/iaki-shtrafy-za-pomylky-v-obliku-fop-ta-iak-ikh-unyknuty\/\" class=\"post-image-link\"><img decoding=\"async\" src=\"https:\/\/buhgalter-fop.com.ua\/wp-content\/uploads\/2025\/10\/fop911-4.webp\" title=\"\u041a\u0430\u043a\u0438\u0435 \u0448\u0442\u0440\u0430\u0444\u044b \u0437\u0430 \u043e\u0448\u0438\u0431\u043a\u0438 \u0432 \u0443\u0447\u0435\u0442\u0435 \u0424\u041b\u041f\/\u0424\u041e\u041f \u0438 \u043a\u0430\u043a \u0438\u0445 \u0438\u0437\u0431\u0435\u0436\u0430\u0442\u044c\" alt=\"\u041a\u0430\u043a\u0438\u0435 \u0448\u0442\u0440\u0430\u0444\u044b \u0437\u0430 \u043e\u0448\u0438\u0431\u043a\u0438 \u0432 \u0443\u0447\u0435\u0442\u0435 \u0424\u041b\u041f\/\u0424\u041e\u041f \u0438 \u043a\u0430\u043a \u0438\u0445 \u0438\u0437\u0431\u0435\u0436\u0430\u0442\u044c\" class=\"img-fluid squared img-fluid squared img-fluid squared img-fluid squared img-fluid squared\" \/><\/a><\/div><!-- .post-thumb --><div class=\"entry-title\"><h3 class=\"post-title-head\"><a href=\"https:\/\/buhgalter-fop.com.ua\/ru\/iaki-shtrafy-za-pomylky-v-obliku-fop-ta-iak-ikh-unyknuty\/\" class=\"post-title\">\u041a\u0430\u043a\u0438\u0435 \u0448\u0442\u0440\u0430\u0444\u044b \u0437\u0430 \u043e\u0448\u0438\u0431\u043a\u0438 \u0432 \u0443\u0447\u0435\u0442\u0435 \u0424\u041b\u041f\/\u0424\u041e\u041f \u0438 \u043a\u0430\u043a \u0438\u0445 \u0438\u0437\u0431\u0435\u0436\u0430\u0442\u044c<\/a><\/h3><\/div><!-- .entry-title --><div class=\"post-excerpt\"><p>\u0423\u0437\u043d\u0430\u0439\u0442\u0435, \u043a\u0430\u043a\u0438\u0435 \u0448\u0442\u0440\u0430\u0444\u044b \u0437\u0430 \u043e\u0448\u0438\u0431\u043a\u0438 \u0432 \u0443\u0447\u0435\u0442\u0435 \u0424\u041b\u041f\/\u0424\u041e\u041f \u043c\u043e\u0433\u0443\u0442 \u0443\u0433\u0440\u043e\u0436\u0430\u0442\u044c \u0431\u0438\u0437\u043d\u0435\u0441\u0443 \u0438 \u043a\u0430\u043a \u0438\u0445 \u0438\u0437\u0431\u0435\u0436\u0430\u0442\u044c. \u041d\u0430\u0438\u0431\u043e\u043b\u044c\u0448\u0438\u0435 \u0448\u0442\u0440\u0430\u0444\u044b \u043a\u0430\u0441\u0430\u044e\u0442\u0441\u044f \u0420\u0420\u041e, \u043d\u0435\u043f\u0440\u0430\u0432\u0438\u043b\u044c\u043d\u044b\u0445 \u0440\u0430\u0441\u0447\u0435\u0442\u043e\u0432 \u0438 \u0441\u043e\u043a\u0440\u044b\u0442\u0438\u044f \u0434\u043e\u0445\u043e\u0434\u043e\u0432. \u0421\u043e\u0432\u0435\u0442\u044b \u043f\u043e \u043c\u0438\u043d\u0438\u043c\u0438\u0437\u0430\u0446\u0438\u0438 \u0440\u0438\u0441\u043a\u043e\u0432.<\/p>\n<\/div><!-- .post-excerpt --><\/div><!-- .blog-inner --><\/div><!-- .col \/ .owl-carousel-item \/ .isotope --><\/div><!-- .owl-carousel -->\t\t\t\r\n\t\t<\/div>\r\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4a97b72 e-flex e-con-boxed e-con e-parent\" data-id=\"4a97b72\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-393f68b elementor-widget elementor-widget-text-editor\" data-id=\"393f68b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul class=\"wp-block-social-links is-layout-flex wp-block-social-links-is-layout-flex\"><li class=\"wp-social-link wp-social-link-gravatar wp-block-social-link\"><a rel=\"me noopener\" href=\"https:\/\/gravatar.com\/cheerfullymeticulous38a10fd50b\" class=\"wp-block-social-link-anchor\" target=\"_blank\"><svg width=\"24\" height=\"24\" viewbox=\"0 0 24 24\" version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M10.8001 4.69937V10.6494C10.8001 11.1001 10.9791 11.5323 11.2978 11.851C11.6165 12.1697 12.0487 12.3487 12.4994 12.3487C12.9501 12.3487 13.3824 12.1697 13.7011 11.851C14.0198 11.5323 14.1988 11.1001 14.1988 10.6494V6.69089C15.2418 7.05861 16.1371 7.75537 16.7496 8.67617C17.3622 9.59698 17.6589 10.6919 17.595 11.796C17.5311 12.9001 17.1101 13.9535 16.3954 14.7975C15.6807 15.6415 14.711 16.2303 13.6325 16.4753C12.5541 16.7202 11.4252 16.608 10.4161 16.1555C9.40691 15.703 8.57217 14.9348 8.03763 13.9667C7.50308 12.9985 7.29769 11.8828 7.45242 10.7877C7.60714 9.69266 8.11359 8.67755 8.89545 7.89537C9.20904 7.57521 9.38364 7.14426 9.38132 6.69611C9.37899 6.24797 9.19994 5.81884 8.88305 5.50195C8.56616 5.18506 8.13704 5.00601 7.68889 5.00369C7.24075 5.00137 6.80979 5.17597 6.48964 5.48956C5.09907 6.8801 4.23369 8.7098 4.04094 10.6669C3.84819 12.624 4.34 14.5873 5.43257 16.2224C6.52515 17.8575 8.15088 19.0632 10.0328 19.634C11.9146 20.2049 13.9362 20.1055 15.753 19.3529C17.5699 18.6003 19.0695 17.241 19.9965 15.5066C20.9234 13.7722 21.2203 11.7701 20.8366 9.84133C20.4528 7.91259 19.4122 6.17658 17.892 4.92911C16.3717 3.68163 14.466 2.99987 12.4994 3C12.0487 3 11.6165 3.17904 11.2978 3.49773C10.9791 3.81643 10.8001 4.24867 10.8001 4.69937Z\" \/><\/svg><span class=\"wp-block-social-link-label screen-reader-text\">Gravatar<\/span><\/a><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>\u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u0438\u0439 \u043e\u0431\u043b\u0456\u043a \u0424\u041e\u041f \u0437\u0430 \u0441\u0438\u0441\u0442\u0435\u043c\u043e\u044e \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f \u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u0438\u0439 \u043e\u0431\u043b\u0456\u043a \u0424\u041e\u041f \u0437\u0430 \u0441\u0438\u0441\u0442\u0435\u043c\u043e\u044e \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f: \u0432\u0435\u0434\u0435\u043d\u043d\u044f \u0434\u043e\u0445\u043e\u0434\u0456\u0432 \u0456..<\/p>","protected":false},"author":1,"featured_media":100448,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-100444","page","type-page","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/buhgalter-fop.com.ua\/ru\/wp-json\/wp\/v2\/pages\/100444","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/buhgalter-fop.com.ua\/ru\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/buhgalter-fop.com.ua\/ru\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/buhgalter-fop.com.ua\/ru\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/buhgalter-fop.com.ua\/ru\/wp-json\/wp\/v2\/comments?post=100444"}],"version-history":[{"count":0,"href":"https:\/\/buhgalter-fop.com.ua\/ru\/wp-json\/wp\/v2\/pages\/100444\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/buhgalter-fop.com.ua\/ru\/wp-json\/wp\/v2\/media\/100448"}],"wp:attachment":[{"href":"https:\/\/buhgalter-fop.com.ua\/ru\/wp-json\/wp\/v2\/media?parent=100444"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}