{"id":6268,"date":"2025-12-07T11:53:30","date_gmt":"2025-12-07T09:53:30","guid":{"rendered":"https:\/\/accres.eu\/?p=6268"},"modified":"2025-12-07T11:53:35","modified_gmt":"2025-12-07T09:53:35","slug":"eliminacion-joroba-fiscal-estonia-2026","status":"publish","type":"post","link":"https:\/\/accres.eu\/es\/otmena-nalogovogo-gorba-estoniya-2026\/","title":{"rendered":"Eliminaci\u00f3n de la \u00abjoroba fiscal\u00bb en Estonia a partir de 2026: c\u00f3mo cambiar\u00e1n el impuesto sobre la renta y el m\u00ednimo exento"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"6268\" class=\"elementor elementor-6268\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-17dda27 e-flex e-con-boxed e-con e-parent\" data-id=\"17dda27\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-baba1e1 elementor-widget elementor-widget-text-editor\" data-id=\"baba1e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-pm-slice=\"1 1 []\">\u0421 1 \u044f\u043d\u0432\u0430\u0440\u044f 2026 \u0433\u043e\u0434\u0430 \u0432 \u042d\u0441\u0442\u043e\u043d\u0438\u0438 \u043f\u043e\u043b\u043d\u043e\u0441\u0442\u044c\u044e \u043c\u0435\u043d\u044f\u0435\u0442\u0441\u044f \u043f\u043e\u0434\u0445\u043e\u0434 \u043a \u043d\u0435\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u043e\u043c\u0443 \u043c\u0438\u043d\u0438\u043c\u0443\u043c\u0443 \u043f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u0430. \u0422\u0430\u043a \u043d\u0430\u0437\u044b\u0432\u0430\u0435\u043c\u044b\u0439 \u00ab\u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0439 \u0433\u043e\u0440\u0431\u00bb (maksuk\u00fc\u00fcr), \u0438\u0437-\u0437\u0430 \u043a\u043e\u0442\u043e\u0440\u043e\u0433\u043e \u0440\u0430\u0437\u043c\u0435\u0440 \u043d\u0435\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u043e\u0433\u043e \u043c\u0438\u043d\u0438\u043c\u0443\u043c\u0430 \u0437\u0430\u0432\u0438\u0441\u0435\u043b \u043e\u0442 \u0433\u043e\u0434\u043e\u0432\u043e\u0433\u043e \u0434\u043e\u0445\u043e\u0434\u0430 \u0438 \u043f\u043e\u0441\u0442\u0435\u043f\u0435\u043d\u043d\u043e \u0441\u0445\u043e\u0434\u0438\u043b \u043a \u043d\u0443\u043b\u044e, \u043e\u0442\u043c\u0435\u043d\u044f\u0435\u0442\u0441\u044f. \u0412\u043c\u0435\u0441\u0442\u043e \u044d\u0442\u043e\u0433\u043e \u0432\u0441\u0435\u043c \u0440\u0430\u0431\u043e\u0442\u0430\u044e\u0449\u0438\u043c \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0430\u043c \u0432\u0432\u043e\u0434\u044f\u0442 <strong>\u0435\u0434\u0438\u043d\u044b\u0439 \u043d\u0435\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u044b\u0439 \u043c\u0438\u043d\u0438\u043c\u0443\u043c 700 \u20ac \u0432 \u043c\u0435\u0441\u044f\u0446 (8400 \u20ac \u0432 \u0433\u043e\u0434)<\/strong>.<\/p>\t\t\t\t\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-716c878 e-flex e-con-boxed e-con e-parent\" data-id=\"716c878\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-912b13a elementor-widget elementor-widget-text-editor\" data-id=\"912b13a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-pm-slice=\"1 1 []\">\u041f\u0440\u0438 \u044d\u0442\u043e\u043c \u0441\u0442\u0430\u0432\u043a\u0430 \u043f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u0430 \u0434\u043b\u044f \u0444\u0438\u0437\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u043b\u0438\u0446 \u043e\u0441\u0442\u0430\u0451\u0442\u0441\u044f <strong>22%<\/strong>, \u0445\u043e\u0442\u044f \u0440\u0430\u043d\u044c\u0448\u0435 \u043f\u043b\u0430\u043d\u0438\u0440\u043e\u0432\u0430\u043b\u043e\u0441\u044c \u043f\u043e\u0432\u044b\u0448\u0435\u043d\u0438\u0435 \u0434\u043e 24%. \u041f\u0440\u0430\u0432\u0438\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u043e \u043f\u043e\u0434\u0442\u0432\u0435\u0440\u0434\u0438\u043b\u043e \u0432 \u043f\u0440\u043e\u0435\u043a\u0442\u0435 \u0431\u044e\u0434\u0436\u0435\u0442\u0430 \u043d\u0430 2026 \u0433\u043e\u0434, \u0447\u0442\u043e \u043f\u043e\u0432\u044b\u0448\u0435\u043d\u0438\u0435 \u043d\u0435 \u0431\u0443\u0434\u0435\u0442 \u0440\u0435\u0430\u043b\u0438\u0437\u043e\u0432\u0430\u043d\u043e.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1506254 elementor-widget elementor-widget-text-editor\" data-id=\"1506254\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-pm-slice=\"1 1 []\">\u0414\u0430\u0432\u0430\u0439\u0442\u0435 \u0440\u0430\u0437\u0431\u0435\u0440\u0451\u043c\u0441\u044f, \u043a\u0430\u043a \u0440\u0430\u0431\u043e\u0442\u0430\u043b \u00ab\u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0439 \u0433\u043e\u0440\u0431\u00bb \u0440\u0430\u043d\u044c\u0448\u0435, \u0447\u0442\u043e \u0438\u043c\u0435\u043d\u043d\u043e \u043c\u0435\u043d\u044f\u0435\u0442\u0441\u044f \u0441 2026 \u0433\u043e\u0434\u0430 \u0438 \u043a\u0430\u043a \u044d\u0442\u043e \u043f\u043e\u0432\u043b\u0438\u044f\u0435\u0442 \u043d\u0430 \u0441\u043e\u0442\u0440\u0443\u0434\u043d\u0438\u043a\u043e\u0432, \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u0435\u0439 \u0438 \u0432\u043b\u0430\u0434\u0435\u043b\u044c\u0446\u0435\u0432 O\u00dc.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c7f5ee3 elementor-widget elementor-widget-heading\" data-id=\"c7f5ee3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0427\u0442\u043e \u0442\u0430\u043a\u043e\u0435 \u00ab\u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0439 \u0433\u043e\u0440\u0431\u00bb \u0438 \u043a\u0430\u043a \u043e\u043d \u0440\u0430\u0431\u043e\u0442\u0430\u043b \u0434\u043e 2026 \u0433\u043e\u0434\u0430<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cc3a3f7 elementor-widget elementor-widget-text-editor\" data-id=\"cc3a3f7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-pm-slice=\"1 1 []\">\u00ab\u041d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0439 \u0433\u043e\u0440\u0431\u00bb, \u044d\u0442\u043e \u0441\u0438\u0441\u0442\u0435\u043c\u0430 \u0434\u0438\u0444\u0444\u0435\u0440\u0435\u043d\u0446\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u043e\u0433\u043e \u043d\u0435\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u043e\u0433\u043e \u043c\u0438\u043d\u0438\u043c\u0443\u043c\u0430, \u043a\u043e\u0442\u043e\u0440\u0430\u044f \u0434\u0435\u0439\u0441\u0442\u0432\u043e\u0432\u0430\u043b\u0430 \u0432 \u042d\u0441\u0442\u043e\u043d\u0438\u0438 \u0441 2018 \u0433\u043e\u0434\u0430.<\/p><p>\u0421\u0443\u0442\u044c \u0431\u044b\u043b\u0430 \u0432 \u0442\u043e\u043c, \u0447\u0442\u043e:<\/p><ul data-spread=\"false\"><li><p>\u043f\u0440\u0438 \u043d\u0435\u0431\u043e\u043b\u044c\u0448\u043e\u043c \u0433\u043e\u0434\u043e\u0432\u043e\u043c \u0434\u043e\u0445\u043e\u0434\u0435 \u043f\u0440\u0438\u043c\u0435\u043d\u044f\u043b\u0441\u044f \u043c\u0430\u043a\u0441\u0438\u043c\u0430\u043b\u044c\u043d\u044b\u0439 \u043d\u0435\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u044b\u0439 \u043c\u0438\u043d\u0438\u043c\u0443\u043c;<\/p><\/li><li><p>\u043f\u0440\u0438 \u0440\u043e\u0441\u0442\u0435 \u0434\u043e\u0445\u043e\u0434\u0430 \u0440\u0430\u0437\u043c\u0435\u0440 \u043d\u0435\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u043e\u0433\u043e \u043c\u0438\u043d\u0438\u043c\u0443\u043c\u0430 \u043f\u043e\u0441\u0442\u0435\u043f\u0435\u043d\u043d\u043e \u0443\u043c\u0435\u043d\u044c\u0448\u0430\u043b\u0441\u044f \u043f\u043e \u0441\u043f\u0435\u0446\u0438\u0430\u043b\u044c\u043d\u043e\u0439 \u0444\u043e\u0440\u043c\u0443\u043b\u0435;<\/p><\/li><li><p>\u043f\u0440\u0438 \u0434\u043e\u0441\u0442\u0430\u0442\u043e\u0447\u043d\u043e \u0432\u044b\u0441\u043e\u043a\u043e\u0439 \u0433\u043e\u0434\u043e\u0432\u043e\u0439 \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u0435 <strong>\u043d\u0435\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u044b\u0439 \u043c\u0438\u043d\u0438\u043c\u0443\u043c \u0441\u0442\u0430\u043d\u043e\u0432\u0438\u043b\u0441\u044f \u043d\u0443\u043b\u0435\u0432\u044b\u043c<\/strong>, \u0432\u0435\u0441\u044c \u0434\u043e\u0445\u043e\u0434 \u043e\u0431\u043b\u0430\u0433\u0430\u043b\u0441\u044f \u043f\u043e \u0441\u0442\u0430\u0432\u043a\u0435 20\u201322% (\u0432 \u0437\u0430\u0432\u0438\u0441\u0438\u043c\u043e\u0441\u0442\u0438 \u043e\u0442 \u0433\u043e\u0434\u0430).<\/p><\/li><\/ul><p>\u042d\u0442\u043e \u043f\u0440\u0438\u0432\u043e\u0434\u0438\u043b\u043e \u043a \u043d\u0435\u0441\u043a\u043e\u043b\u044c\u043a\u0438\u043c \u044d\u0444\u0444\u0435\u043a\u0442\u0430\u043c:<\/p><ul data-spread=\"false\"><li><p>\u0441\u0438\u0441\u0442\u0435\u043c\u0430 \u0431\u044b\u043b\u0430 \u0441\u043b\u043e\u0436\u043d\u043e\u0439 \u0434\u043b\u044f \u043f\u043e\u043d\u0438\u043c\u0430\u043d\u0438\u044f: \u0447\u0435\u043b\u043e\u0432\u0435\u043a\u0443 \u0431\u044b\u043b\u043e \u0442\u0440\u0443\u0434\u043d\u043e \u043e\u0446\u0435\u043d\u0438\u0442\u044c, \u0441\u043a\u043e\u043b\u044c\u043a\u043e \u043e\u043d \u0440\u0435\u0430\u043b\u044c\u043d\u043e \u043f\u043e\u043b\u0443\u0447\u0438\u0442 \u00ab\u043d\u0430 \u0440\u0443\u043a\u0438\u00bb \u043f\u0440\u0438 \u043f\u043e\u0432\u044b\u0448\u0435\u043d\u0438\u0438 \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u044b;<\/p><\/li><li><p>\u0434\u043e\u043f\u043e\u043b\u043d\u0438\u0442\u0435\u043b\u044c\u043d\u044b\u0439 \u0437\u0430\u0440\u0430\u0431\u043e\u0442\u043e\u043a \u0432 \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0451\u043d\u043d\u043e\u043c \u0434\u0438\u0430\u043f\u0430\u0437\u043e\u043d\u0435 \u0434\u043e\u0445\u043e\u0434\u043e\u0432 \u043f\u0440\u0430\u043a\u0442\u0438\u0447\u0435\u0441\u043a\u0438 \u00ab\u0441\u044a\u0435\u0434\u0430\u043b\u0441\u044f\u00bb \u0443\u043c\u0435\u043d\u044c\u0448\u0435\u043d\u0438\u0435\u043c \u043d\u0435\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u043e\u0433\u043e \u043c\u0438\u043d\u0438\u043c\u0443\u043c\u0430;<\/p><\/li><li><p>\u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u044b \u0438 \u0440\u0430\u0431\u043e\u0442\u043d\u0438\u043a\u0438 \u0432\u044b\u043d\u0443\u0436\u0434\u0435\u043d\u044b \u0431\u044b\u043b\u0438 \u0441\u043b\u0435\u0434\u0438\u0442\u044c \u0437\u0430 \u0444\u043e\u0440\u043c\u0443\u043b\u0430\u043c\u0438, \u043f\u0440\u043e\u0432\u0435\u0440\u044f\u0442\u044c \u0440\u0430\u0441\u0447\u0451\u0442\u044b \u0438 \u043a\u043e\u0440\u0440\u0435\u043a\u0442\u0438\u0440\u043e\u0432\u0430\u0442\u044c \u0437\u0430\u044f\u0432\u043b\u0435\u043d\u0438\u044f \u043d\u0430 \u043f\u0440\u0438\u043c\u0435\u043d\u0435\u043d\u0438\u0435 \u043d\u0435\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u043e\u0433\u043e \u043c\u0438\u043d\u0438\u043c\u0443\u043c\u0430.<\/p><\/li><\/ul><p>\u0422\u043e \u0435\u0441\u0442\u044c \u0438\u0434\u0435\u044f \u0431\u044b\u043b\u0430 \u0441\u043e\u0446\u0438\u0430\u043b\u044c\u043d\u043e\u0439 (\u0431\u043e\u043b\u044c\u0448\u0435 \u043b\u044c\u0433\u043e\u0442 \u0434\u043b\u044f \u043d\u0438\u0437\u043a\u0438\u0445 \u0434\u043e\u0445\u043e\u0434\u043e\u0432), \u043d\u043e \u0440\u0435\u0430\u043b\u0438\u0437\u0430\u0446\u0438\u044f, \u0441\u043b\u043e\u0436\u043d\u043e\u0439 \u0438 \u043d\u0435\u043f\u0440\u043e\u0437\u0440\u0430\u0447\u043d\u043e\u0439.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-19e8e2e elementor-widget elementor-widget-heading\" data-id=\"19e8e2e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0427\u0442\u043e \u043c\u0435\u043d\u044f\u0435\u0442\u0441\u044f \u0441 2026 \u0433\u043e\u0434\u0430: \u0435\u0434\u0438\u043d\u044b\u0439 \u043d\u0435\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u044b\u0439 \u043c\u0438\u043d\u0438\u043c\u0443\u043c 700 \u20ac \u0438 \u043e\u0442\u043c\u0435\u043d\u0430 \u00ab\u0433\u043e\u0440\u0431\u0430\u00bb<\/h2>\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-e6163f8 e-flex e-con-boxed e-con e-parent\" data-id=\"e6163f8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-805dbf3 elementor-widget elementor-widget-text-editor\" data-id=\"805dbf3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-pm-slice=\"1 1 []\">\u0421 1 \u044f\u043d\u0432\u0430\u0440\u044f 2026 \u0433\u043e\u0434\u0430 \u0432\u0441\u0442\u0443\u043f\u0430\u044e\u0442 \u0432 \u0441\u0438\u043b\u0443 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u0432 <a href=\"https:\/\/www.riigiteataja.ee\/akt\/108072025020\" target=\"_blank\" rel=\"noopener\">\u0417\u0430\u043a\u043e\u043d\u0435 \u043e \u043f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u043e\u043c \u043d\u0430\u043b\u043e\u0433\u0435<\/a>, \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u0440\u0430\u0434\u0438\u043a\u0430\u043b\u044c\u043d\u043e \u0443\u043f\u0440\u043e\u0449\u0430\u044e\u0442 \u0441\u0438\u0441\u0442\u0435\u043c\u0443. \u041f\u043e\u0434\u0440\u043e\u0431\u043d\u044b\u0439 \u043e\u0431\u0437\u043e\u0440 \u043e\u043f\u0443\u0431\u043b\u0438\u043a\u043e\u0432\u0430\u043d <a href=\"https:\/\/www.emta.ee\/uudised\/maksumuudatused-2026\" target=\"_blank\" rel=\"noopener\">\u041d\u0430\u043b\u043e\u0433\u043e\u0432\u043e-\u0442\u0430\u043c\u043e\u0436\u0435\u043d\u043d\u044b\u043c \u0434\u0435\u043f\u0430\u0440\u0442\u0430\u043c\u0435\u043d\u0442\u043e\u043c (EMTA)<\/a>.<\/p><ul data-spread=\"true\"><li><p><strong>\u041e\u0431\u0449\u0438\u0439 \u043d\u0435\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u044b\u0439 \u043c\u0438\u043d\u0438\u043c\u0443\u043c \u0434\u043b\u044f \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u043e\u0432:<\/strong><\/p><ul data-spread=\"false\"><li><p><strong>700 \u20ac \u0432 \u043c\u0435\u0441\u044f\u0446<\/strong>,<\/p><\/li><li><p><strong>8400 \u20ac \u0432 \u0433\u043e\u0434<\/strong>,<\/p><\/li><li><p><strong>\u043d\u0435 \u0437\u0430\u0432\u0438\u0441\u0438\u0442 \u043e\u0442 \u0440\u0430\u0437\u043c\u0435\u0440\u0430 \u0434\u043e\u0445\u043e\u0434\u0430<\/strong>.<\/p><\/li><\/ul><\/li><li><p><strong>\u0414\u043b\u044f \u043b\u044e\u0434\u0435\u0439 \u043f\u0435\u043d\u0441\u0438\u043e\u043d\u043d\u043e\u0433\u043e \u0432\u043e\u0437\u0440\u0430\u0441\u0442\u0430<\/strong> \u0441\u043e\u0445\u0440\u0430\u043d\u044f\u0435\u0442\u0441\u044f \u043f\u043e\u0432\u044b\u0448\u0435\u043d\u043d\u044b\u0439 \u043d\u0435\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u044b\u0439 \u043c\u0438\u043d\u0438\u043c\u0443\u043c:<\/p><ul data-spread=\"false\"><li><p><strong>776 \u20ac \u0432 \u043c\u0435\u0441\u044f\u0446<\/strong>,<\/p><\/li><li><p><strong>9312 \u20ac \u0432 \u0433\u043e\u0434<\/strong>.<\/p><\/li><\/ul><\/li><li><p><strong>\u00ab\u041d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0439 \u0433\u043e\u0440\u0431\u00bb \u043e\u0442\u043c\u0435\u043d\u044f\u0435\u0442\u0441\u044f:<\/strong><\/p><ul data-spread=\"false\"><li><p>\u043d\u0435\u0442 \u0431\u043e\u043b\u044c\u0448\u0435 \u0444\u043e\u0440\u043c\u0443\u043b\u044b, \u043f\u0440\u0438 \u043a\u043e\u0442\u043e\u0440\u043e\u0439 \u043d\u0435\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u044b\u0439 \u043c\u0438\u043d\u0438\u043c\u0443\u043c \u00ab\u0442\u0430\u0435\u0442\u00bb \u043f\u0440\u0438 \u0440\u043e\u0441\u0442\u0435 \u0434\u043e\u0445\u043e\u0434\u0430;<\/p><\/li><li><p>\u043b\u044e\u0431\u043e\u0439 \u0440\u0430\u0431\u043e\u0442\u0430\u044e\u0449\u0438\u0439 \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442 \u0438\u043c\u0435\u0435\u0442 \u043f\u0440\u0430\u0432\u043e \u043d\u0430 \u043e\u0434\u0438\u043d \u0438 \u0442\u043e\u0442 \u0436\u0435 \u0431\u0430\u0437\u043e\u0432\u044b\u0439 \u043d\u0435\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u044b\u0439 \u043c\u0438\u043d\u0438\u043c\u0443\u043c.<\/p><\/li><\/ul><\/li><li><p><strong>\u0421\u0442\u0430\u0432\u043a\u0430 \u043f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u0430 \u043e\u0441\u0442\u0430\u0451\u0442\u0441\u044f 22%<\/strong>:<\/p><ul data-spread=\"false\"><li><p>\u043f\u043b\u0430\u043d\u0438\u0440\u043e\u0432\u0430\u0432\u0448\u0435\u0435\u0441\u044f \u0443\u0432\u0435\u043b\u0438\u0447\u0435\u043d\u0438\u0435 \u0434\u043e 24% \u0432 2026 \u0433\u043e\u0434\u0443 \u043d\u0435 \u0440\u0435\u0430\u043b\u0438\u0437\u0443\u0435\u0442\u0441\u044f;<\/p><\/li><li><p>\u0441\u0442\u0430\u0432\u043a\u0430 22% \u0434\u0435\u0439\u0441\u0442\u0432\u0443\u0435\u0442 \u043a\u0430\u043a \u0434\u043b\u044f \u0444\u0438\u0437\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u043b\u0438\u0446, \u0442\u0430\u043a \u0438 \u0434\u043b\u044f \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439.<\/p><\/li><\/ul><\/li><\/ul><p>\u0424\u0430\u043a\u0442\u0438\u0447\u0435\u0441\u043a\u0438 \u044d\u0442\u043e \u043e\u0437\u043d\u0430\u0447\u0430\u0435\u0442: <strong>\u0447\u0435\u043c \u0431\u044b \u0432\u044b \u043d\u0438 \u0437\u0430\u0440\u0430\u0431\u0430\u0442\u044b\u0432\u0430\u043b\u0438, 800 \u20ac, 1800 \u20ac \u0438\u043b\u0438 3800 \u20ac \u0432 \u043c\u0435\u0441\u044f\u0446, \u0443 \u0432\u0430\u0441 \u043e\u0434\u0438\u043d \u0438 \u0442\u043e\u0442 \u0436\u0435 \u0431\u0430\u0437\u043e\u0432\u044b\u0439 \u043d\u0435\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u044b\u0439 \u043c\u0438\u043d\u0438\u043c\u0443\u043c 700 \u20ac (\u0435\u0441\u043b\u0438 \u0432\u044b \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442 \u0438 \u043d\u0435 \u0432 \u043f\u0435\u043d\u0441\u0438\u043e\u043d\u043d\u043e\u043c \u0432\u043e\u0437\u0440\u0430\u0441\u0442\u0435).<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7e5184e elementor-widget elementor-widget-heading\" data-id=\"7e5184e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u041a\u0442\u043e \u0432\u044b\u0438\u0433\u0440\u044b\u0432\u0430\u0435\u0442 \u043e\u0442 \u043e\u0442\u043c\u0435\u043d\u044b \u00ab\u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u0433\u043e\u0440\u0431\u0430\u00bb<\/h2>\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-4f2ba22 e-flex e-con-boxed e-con e-parent\" data-id=\"4f2ba22\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2923477 elementor-widget elementor-widget-text-editor\" data-id=\"2923477\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-pm-slice=\"1 1 []\">\u041d\u0430 \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0435 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u043f\u043e-\u0440\u0430\u0437\u043d\u043e\u043c\u0443 \u0432\u043b\u0438\u044f\u044e\u0442 \u043d\u0430 \u0440\u0430\u0437\u043d\u044b\u0435 \u0433\u0440\u0443\u043f\u043f\u044b \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u043e\u0432.<\/p>\t\t\t\t\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-b4eb5aa e-flex e-con-boxed e-con e-parent\" data-id=\"b4eb5aa\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-736d07e elementor-widget elementor-widget-heading\" data-id=\"736d07e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u041d\u0438\u0437\u043a\u0438\u0435 \u0434\u043e\u0445\u043e\u0434\u044b (\u0434\u043e ~1200 \u20ac \u0432 \u043c\u0435\u0441\u044f\u0446)<\/h3>\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-c6a1efb e-flex e-con-boxed e-con e-parent\" data-id=\"c6a1efb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0b5db91 elementor-widget elementor-widget-text-editor\" data-id=\"0b5db91\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-pm-slice=\"1 1 []\">\u0414\u043b\u044f \u043b\u044e\u0434\u0435\u0439 \u0441 \u0431\u043e\u043b\u0435\u0435 \u043d\u0438\u0437\u043a\u0438\u043c\u0438 \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u0430\u043c\u0438 \u0438 \u0440\u0430\u043d\u044c\u0448\u0435 \u043f\u0440\u0438\u043c\u0435\u043d\u044f\u043b\u0441\u044f \u0432\u044b\u0441\u043e\u043a\u0438\u0439 \u043d\u0435\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u044b\u0439 \u043c\u0438\u043d\u0438\u043c\u0443\u043c. \u041f\u043e\u0441\u043b\u0435 \u0440\u0435\u0444\u043e\u0440\u043c\u044b:<\/p><ul data-spread=\"false\"><li><p>\u043d\u0435\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u044b\u0439 \u043c\u0438\u043d\u0438\u043c\u0443\u043c \u0441\u0442\u0430\u043d\u043e\u0432\u0438\u0442\u0441\u044f \u0447\u0451\u0442\u043a\u043e 700 \u20ac,<\/p><\/li><li><p>\u044d\u0444\u0444\u0435\u043a\u0442 \u0434\u043b\u044f \u044d\u0442\u043e\u0439 \u0433\u0440\u0443\u043f\u043f\u044b \u043b\u0438\u0431\u043e \u043d\u0435\u0439\u0442\u0440\u0430\u043b\u044c\u043d\u044b\u0439, \u043b\u0438\u0431\u043e \u043d\u0435\u0431\u043e\u043b\u044c\u0448\u043e\u0439 \u043f\u043b\u044e\u0441 (\u0442\u043e\u0447\u043d\u043e\u0435 \u0432\u043b\u0438\u044f\u043d\u0438\u0435 \u0437\u0430\u0432\u0438\u0441\u0438\u0442 \u043e\u0442 \u0434\u043e\u0445\u043e\u0434\u0430 \u0432 2025 \u0438 \u0442\u043e\u0433\u043e, \u043a\u0430\u043a \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u043b\u0441\u044f \u043d\u0435\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u044b\u0439 \u043c\u0438\u043d\u0438\u043c\u0443\u043c).<\/p><\/li><\/ul><p>\u0412\u0430\u0436\u043d\u043e, \u0447\u0442\u043e \u0441\u0438\u0441\u0442\u0435\u043c\u0430 \u0441\u0442\u0430\u043d\u043e\u0432\u0438\u0442\u0441\u044f \u043f\u0440\u043e\u0449\u0435: \u043d\u0435 \u043d\u0443\u0436\u043d\u043e \u0443\u0447\u0438\u0442\u044b\u0432\u0430\u0442\u044c, \u00ab\u043d\u0435 \u0432\u044b\u043b\u0435\u0437\u043b\u0438 \u043b\u0438 \u0432\u044b\u00bb \u0438\u0437 \u043a\u0430\u043a\u043e\u0433\u043e-\u0442\u043e \u0434\u0438\u0430\u043f\u0430\u0437\u043e\u043d\u0430, \u0433\u0434\u0435 \u043c\u0438\u043d\u0438\u043c\u0443\u043c \u043d\u0430\u0447\u0438\u043d\u0430\u0435\u0442 \u0443\u043c\u0435\u043d\u044c\u0448\u0430\u0442\u044c\u0441\u044f.<\/p>\t\t\t\t\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-93a28ca e-flex e-con-boxed e-con e-parent\" data-id=\"93a28ca\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2d310c8 elementor-widget elementor-widget-heading\" data-id=\"2d310c8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u0421\u0440\u0435\u0434\u043d\u0438\u0435 \u0434\u043e\u0445\u043e\u0434\u044b (\u043f\u0440\u0438\u043c\u0435\u0440\u043d\u043e 1500\u20133000 \u20ac \u0432 \u043c\u0435\u0441\u044f\u0446)\n\n<\/h3>\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-dc56bad e-flex e-con-boxed e-con e-parent\" data-id=\"dc56bad\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-89f7c36 elementor-widget elementor-widget-text-editor\" data-id=\"89f7c36\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-pm-slice=\"1 3 []\">\u0418\u043c\u0435\u043d\u043d\u043e \u044d\u0442\u0430 \u0433\u0440\u0443\u043f\u043f\u0430 \u0447\u0430\u0449\u0435 \u0432\u0441\u0435\u0433\u043e \u0441\u0442\u0440\u0430\u0434\u0430\u043b\u0430 \u043e\u0442 \u00ab\u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u0433\u043e\u0440\u0431\u0430\u00bb, \u0447\u0430\u0441\u0442\u044c \u043d\u0435\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u043e\u0433\u043e \u043c\u0438\u043d\u0438\u043c\u0443\u043c\u0430 \u00ab\u0441\u044a\u0435\u0434\u0430\u043b\u0430\u0441\u044c\u00bb \u043f\u043e \u0444\u043e\u0440\u043c\u0443\u043b\u0435, \u0438 \u044d\u0444\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u0430\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u0430\u044f \u043d\u0430\u0433\u0440\u0443\u0437\u043a\u0430 \u0432 \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0451\u043d\u043d\u043e\u043c \u0434\u0438\u0430\u043f\u0430\u0437\u043e\u043d\u0435 \u0431\u044b\u043b\u0430 \u0432\u044b\u0448\u0435.<\/p><p>\u041f\u043e\u0441\u043b\u0435 \u043e\u0442\u043c\u0435\u043d\u044b \u0433\u043e\u0440\u0431\u0430:<\/p><ul data-spread=\"false\"><li><p>\u043b\u044e\u0434\u0438 \u0441 \u0442\u0430\u043a\u0438\u043c\u0438 \u0434\u043e\u0445\u043e\u0434\u0430\u043c\u0438 \u043f\u043e\u043b\u0443\u0447\u0430\u044e\u0442 <strong>\u0441\u0442\u0430\u0431\u0438\u043b\u044c\u043d\u044b\u0439 \u043d\u0435\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u044b\u0439 \u043c\u0438\u043d\u0438\u043c\u0443\u043c 700 \u20ac<\/strong>,<\/p><\/li><li><p>\u044d\u0444\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u0430\u044f \u0441\u0442\u0430\u0432\u043a\u0430 \u043d\u0430\u043b\u043e\u0433\u0430 \u0434\u043b\u044f \u043d\u0438\u0445 <strong>\u0441\u043d\u0438\u0436\u0430\u0435\u0442\u0441\u044f<\/strong>,<\/p><\/li><li><p>\u0437\u0430\u0440\u043f\u043b\u0430\u0442\u0430 \u00ab\u043d\u0430 \u0440\u0443\u043a\u0438\u00bb \u0432\u044b\u0440\u0430\u0441\u0442\u0430\u0435\u0442, \u043e\u0441\u043e\u0431\u0435\u043d\u043d\u043e \u0435\u0441\u043b\u0438 \u0440\u0430\u043d\u044c\u0448\u0435 \u0437\u043d\u0430\u0447\u0438\u0442\u0435\u043b\u044c\u043d\u0430\u044f \u0447\u0430\u0441\u0442\u044c \u043d\u0435\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u043e\u0433\u043e \u043c\u0438\u043d\u0438\u043c\u0443\u043c\u0430 \u0443\u0436\u0435 \u0431\u044b\u043b\u0430 \u043f\u043e\u0442\u0435\u0440\u044f\u043d\u0430 \u0438\u0437-\u0437\u0430 \u0444\u043e\u0440\u043c\u0443\u043b\u044b.<\/p><\/li><\/ul>\t\t\t\t\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-d38b114 e-flex e-con-boxed e-con e-parent\" data-id=\"d38b114\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-10d43a5 elementor-widget elementor-widget-heading\" data-id=\"10d43a5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u0412\u044b\u0441\u043e\u043a\u0438\u0435 \u0434\u043e\u0445\u043e\u0434\u044b (\u043f\u0440\u0438\u043c\u0435\u0440\u043d\u043e \u043e\u0442 3000\u20133500 \u20ac \u0432 \u043c\u0435\u0441\u044f\u0446 \u0438 \u0432\u044b\u0448\u0435)<\/h3>\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-d885207 e-flex e-con-boxed e-con e-parent\" data-id=\"d885207\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ac5735a elementor-widget elementor-widget-text-editor\" data-id=\"ac5735a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-pm-slice=\"1 3 []\">\u0420\u0430\u043d\u044c\u0448\u0435 \u043f\u0440\u0438 \u0434\u043e\u0445\u043e\u0434\u0430\u0445 \u0432\u044b\u0448\u0435 \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0451\u043d\u043d\u043e\u0433\u043e \u043f\u043e\u0440\u043e\u0433\u0430 \u0447\u0435\u043b\u043e\u0432\u0435\u043a <strong>\u0432\u043e\u043e\u0431\u0449\u0435 \u043d\u0435 \u0438\u043c\u0435\u043b \u043f\u0440\u0430\u0432\u0430 \u043d\u0430 \u043d\u0435\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u044b\u0439 \u043c\u0438\u043d\u0438\u043c\u0443\u043c<\/strong>, \u0432\u0435\u0441\u044c \u0434\u043e\u0445\u043e\u0434 \u043e\u0431\u043b\u0430\u0433\u0430\u043b\u0441\u044f \u043f\u043e \u0441\u0442\u0430\u0432\u043a\u0435 \u043f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u0430.<\/p><p>\u0421 2026 \u0433\u043e\u0434\u0430:<\/p><ul data-spread=\"false\"><li><p>\u0434\u0430\u0436\u0435 \u043f\u0440\u0438 \u0432\u044b\u0441\u043e\u043a\u0438\u0445 \u0434\u043e\u0445\u043e\u0434\u0430\u0445 \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442 \u043f\u043e\u043b\u0443\u0447\u0430\u0435\u0442 \u043f\u0440\u0430\u0432\u043e \u043d\u0430 <strong>8400 \u20ac \u043d\u0435\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u043e\u0433\u043e \u0434\u043e\u0445\u043e\u0434\u0430 \u0432 \u0433\u043e\u0434<\/strong>;<\/p><\/li><li><p>\u044d\u043a\u043e\u043d\u043e\u043c\u0438\u044f \u043c\u043e\u0436\u0435\u0442 \u0441\u043e\u0441\u0442\u0430\u0432\u0438\u0442\u044c \u0434\u043e <strong>1848 \u20ac \u0432 \u0433\u043e\u0434<\/strong> (22% \u043e\u0442 8400 \u20ac), \u0435\u0441\u043b\u0438 \u0432\u0435\u0441\u044c \u043d\u0435\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u044b\u0439 \u043c\u0438\u043d\u0438\u043c\u0443\u043c \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u0443\u0435\u0442\u0441\u044f \u0432 \u0442\u0435\u0447\u0435\u043d\u0438\u0435 \u0433\u043e\u0434\u0430.<\/p><\/li><\/ul>\t\t\t\t\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-7b2bede e-flex e-con-boxed e-con e-parent\" data-id=\"7b2bede\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-db26a24 elementor-widget elementor-widget-heading\" data-id=\"db26a24\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u041a\u0430\u043a \u0431\u0443\u0434\u0435\u0442 \u0441\u0447\u0438\u0442\u0430\u0442\u044c\u0441\u044f \u043f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u044b\u0439 \u043d\u0430\u043b\u043e\u0433 \u0441 2026 \u0433\u043e\u0434\u0430, \u043f\u0440\u043e\u0441\u0442\u0430\u044f \u043b\u043e\u0433\u0438\u043a\u0430<\/h2>\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-e9b5771 e-flex e-con-boxed e-con e-parent\" data-id=\"e9b5771\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c4dab32 elementor-widget elementor-widget-text-editor\" data-id=\"c4dab32\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-pm-slice=\"1 3 []\">\u0414\u043b\u044f \u0431\u043e\u043b\u044c\u0448\u0438\u043d\u0441\u0442\u0432\u0430 \u0441\u043e\u0442\u0440\u0443\u0434\u043d\u0438\u043a\u043e\u0432 \u0444\u043e\u0440\u043c\u0443\u043b\u0430 \u0441\u0442\u0430\u043d\u043e\u0432\u0438\u0442\u0441\u044f \u0438\u043d\u0442\u0443\u0438\u0442\u0438\u0432\u043d\u043e\u0439:<\/p><blockquote><p><strong>\u041d\u0430\u043b\u043e\u0433\u043e\u0432\u0430\u044f \u0431\u0430\u0437\u0430 = \u043c\u0435\u0441\u044f\u0447\u043d\u044b\u0439 \u0434\u043e\u0445\u043e\u0434 \u2013 700 \u20ac (\u0435\u0441\u043b\u0438 \u0432\u044b \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u0443\u0435\u0442\u0435 \u043d\u0435\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u044b\u0439 \u043c\u0438\u043d\u0438\u043c\u0443\u043c \u0443 \u044d\u0442\u043e\u0433\u043e \u0440\u0430\u0431\u043e\u0442\u043e\u0434\u0430\u0442\u0435\u043b\u044f)<\/strong><\/p><p><br \/><strong>\u041f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u044b\u0439 \u043d\u0430\u043b\u043e\u0433 = 22% \u00d7 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u0430\u044f \u0431\u0430\u0437\u0430<\/strong><\/p><\/blockquote><p>\u0412\u0430\u0436\u043d\u044b\u0435 \u043d\u044e\u0430\u043d\u0441\u044b:<\/p><ul data-spread=\"false\"><li><p>\u043d\u0435\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u044b\u0439 \u043c\u0438\u043d\u0438\u043c\u0443\u043c 700 \u20ac \u043f\u0440\u0438\u043c\u0435\u043d\u044f\u0435\u0442\u0441\u044f <strong>\u0443 \u043e\u0434\u043d\u043e\u0433\u043e \u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u0430 \u0434\u043e\u0445\u043e\u0434\u0430<\/strong>, \u0442\u0430\u043c, \u0433\u0434\u0435 \u0432\u044b \u043f\u043e\u0434\u0430\u043b\u0438 \u0437\u0430\u044f\u0432\u043b\u0435\u043d\u0438\u0435 (avalduse maksuvaba tulu rakendamiseks);<\/p><\/li><li><p>\u0435\u0441\u043b\u0438 \u0432\u044b \u0440\u0430\u0431\u043e\u0442\u0430\u0435\u0442\u0435 \u0432 \u043d\u0435\u0441\u043a\u043e\u043b\u044c\u043a\u0438\u0445 \u043c\u0435\u0441\u0442\u0430\u0445, \u043d\u0435\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u044b\u0439 \u043c\u0438\u043d\u0438\u043c\u0443\u043c \u043c\u043e\u0436\u043d\u043e \u043f\u0440\u0438\u043c\u0435\u043d\u044f\u0442\u044c \u0442\u043e\u043b\u044c\u043a\u043e \u0432 \u043e\u0434\u043d\u043e\u043c;<\/p><\/li><li><p>\u0435\u0441\u043b\u0438 \u0432 \u0442\u0435\u0447\u0435\u043d\u0438\u0435 \u0433\u043e\u0434\u0430 \u043d\u0435\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u044b\u0439 \u043c\u0438\u043d\u0438\u043c\u0443\u043c \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u043b\u0438 \u043d\u0435 \u043f\u043e\u043b\u043d\u043e\u0441\u0442\u044c\u044e, \u043e\u043a\u043e\u043d\u0447\u0430\u0442\u0435\u043b\u044c\u043d\u044b\u0439 \u0440\u0430\u0441\u0447\u0451\u0442 \u0434\u0435\u043b\u0430\u0435\u0442\u0441\u044f \u0432 \u0433\u043e\u0434\u043e\u0432\u043e\u0439 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u0438, \u0438 \u0447\u0430\u0441\u0442\u044c \u043d\u0430\u043b\u043e\u0433\u0430 \u043c\u043e\u0436\u0435\u0442 \u0432\u0435\u0440\u043d\u0443\u0442\u044c\u0441\u044f.<\/p><\/li><\/ul>\t\t\t\t\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-3210d65 e-flex e-con-boxed e-con e-parent\" data-id=\"3210d65\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6dbb368 elementor-widget elementor-widget-heading\" data-id=\"6dbb368\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u041f\u0440\u0438\u043c\u0435\u0440 1: \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u0430 1200 \u20ac \u0432 \u043c\u0435\u0441\u044f\u0446<\/h3>\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-fd9aa5b e-flex e-con-boxed e-con e-parent\" data-id=\"fd9aa5b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a1a8c70 elementor-widget elementor-widget-text-editor\" data-id=\"a1a8c70\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-pm-slice=\"1 1 []\">\u041f\u0440\u0435\u0434\u043f\u043e\u043b\u043e\u0436\u0438\u043c, \u0443 \u0432\u0430\u0441 \u043e\u0434\u0438\u043d \u0440\u0430\u0431\u043e\u0442\u043e\u0434\u0430\u0442\u0435\u043b\u044c, \u0432\u044b, \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442, \u043d\u0435 \u043f\u0435\u043d\u0441\u0438\u043e\u043d\u0435\u0440, \u0438 \u0432\u044b \u043f\u043e\u0434\u0430\u043b\u0438 \u0437\u0430\u044f\u0432\u043b\u0435\u043d\u0438\u0435 \u043d\u0430 \u043f\u0440\u0438\u043c\u0435\u043d\u0435\u043d\u0438\u0435 \u043d\u0435\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u043e\u0433\u043e \u043c\u0438\u043d\u0438\u043c\u0443\u043c\u0430 700 \u20ac.<\/p><ul data-spread=\"false\"><li><p>\u041c\u0435\u0441\u044f\u0447\u043d\u044b\u0439 \u0434\u043e\u0445\u043e\u0434: 1200 \u20ac<\/p><\/li><li><p>\u041d\u0435\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u044b\u0439 \u043c\u0438\u043d\u0438\u043c\u0443\u043c: 700 \u20ac<\/p><\/li><li><p>\u041d\u0430\u043b\u043e\u0433\u043e\u0432\u0430\u044f \u0431\u0430\u0437\u0430: 1200 \u2013 700 = 500 \u20ac<\/p><\/li><li><p>\u041f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u044b\u0439 \u043d\u0430\u043b\u043e\u0433: 500 \u00d7 22% = 110 \u20ac<\/p><\/li><\/ul><p>\u041e\u0441\u0442\u0430\u0432\u0448\u0438\u0435\u0441\u044f \u0443\u0434\u0435\u0440\u0436\u0430\u043d\u0438\u044f (\u043f\u0435\u043d\u0441\u0438\u043e\u043d\u043d\u044b\u0435 \u0432\u0437\u043d\u043e\u0441\u044b, \u0441\u043e\u0446\u043d\u0430\u043b\u043e\u0433) \u0437\u0434\u0435\u0441\u044c \u043d\u0435 \u0440\u0430\u0441\u0441\u043c\u0430\u0442\u0440\u0438\u0432\u0430\u0435\u043c, \u0440\u0435\u0447\u044c \u0442\u043e\u043b\u044c\u043a\u043e \u043e \u043f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u043e\u043c \u043d\u0430\u043b\u043e\u0433\u0435.<\/p>\t\t\t\t\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-da979c4 e-flex e-con-boxed e-con e-parent\" data-id=\"da979c4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-24ae2b6 elementor-widget elementor-widget-heading\" data-id=\"24ae2b6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u041f\u0440\u0438\u043c\u0435\u0440 2: \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u0430 2000 \u20ac \u0432 \u043c\u0435\u0441\u044f\u0446<\/h3>\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-a67718f e-flex e-con-boxed e-con e-parent\" data-id=\"a67718f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0e4b676 elementor-widget elementor-widget-text-editor\" data-id=\"0e4b676\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul data-spread=\"false\" data-pm-slice=\"3 1 []\"><li><p>\u0414\u043e\u0445\u043e\u0434: 2000 \u20ac<\/p><\/li><li><p>\u041d\u0435\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u044b\u0439 \u043c\u0438\u043d\u0438\u043c\u0443\u043c: 700 \u20ac<\/p><\/li><li><p>\u041d\u0430\u043b\u043e\u0433\u043e\u0432\u0430\u044f \u0431\u0430\u0437\u0430: 1300 \u20ac<\/p><\/li><li><p>\u041f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u044b\u0439 \u043d\u0430\u043b\u043e\u0433: 1300 \u00d7 22% = 286 \u20ac<\/p><\/li><\/ul><p>\u0420\u0430\u043d\u044c\u0448\u0435 \u043f\u0440\u0438 \u0442\u0430\u043a\u043e\u0439 \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u0435 \u0447\u0430\u0441\u0442\u044c \u043d\u0435\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u043e\u0433\u043e \u043c\u0438\u043d\u0438\u043c\u0443\u043c\u0430 \u0443\u0436\u0435 \u043c\u043e\u0433\u043b\u0430 \u0431\u044b\u0442\u044c \u00ab\u0441\u0440\u0435\u0437\u0430\u043d\u0430\u00bb \u0444\u043e\u0440\u043c\u0443\u043b\u043e\u0439. \u0422\u0435\u043f\u0435\u0440\u044c, \u043f\u0440\u043e\u0437\u0440\u0430\u0447\u043d\u0430\u044f \u0438 \u043f\u043e\u043d\u044f\u0442\u043d\u0430\u044f \u0441\u0445\u0435\u043c\u0430.<\/p>\t\t\t\t\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-ed50cfb e-flex e-con-boxed e-con e-parent\" data-id=\"ed50cfb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5dea02f elementor-widget elementor-widget-heading\" data-id=\"5dea02f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u041f\u0440\u0438\u043c\u0435\u0440 3: \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u0430 3500 \u20ac \u0432 \u043c\u0435\u0441\u044f\u0446\n\n<\/h3>\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-4577dae e-flex e-con-boxed e-con e-parent\" data-id=\"4577dae\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f02b621 elementor-widget elementor-widget-text-editor\" data-id=\"f02b621\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-pm-slice=\"1 1 []\">\u0420\u0430\u043d\u044c\u0448\u0435 \u043f\u0440\u0438 \u0442\u0430\u043a\u043e\u043c \u0434\u043e\u0445\u043e\u0434\u0435 \u043d\u0435\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u044b\u0439 \u043c\u0438\u043d\u0438\u043c\u0443\u043c, \u043a\u0430\u043a \u043f\u0440\u0430\u0432\u0438\u043b\u043e, \u0443\u0436\u0435 \u0431\u044b\u043b \u0440\u0430\u0432\u0435\u043d \u043d\u0443\u043b\u044e. \u0421 2026 \u0433\u043e\u0434\u0430:<\/p><ul data-spread=\"false\"><li><p>\u0414\u043e\u0445\u043e\u0434: 3500 \u20ac<\/p><\/li><li><p>\u041d\u0435\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u044b\u0439 \u043c\u0438\u043d\u0438\u043c\u0443\u043c: 700 \u20ac<\/p><\/li><li><p>\u041d\u0430\u043b\u043e\u0433\u043e\u0432\u0430\u044f \u0431\u0430\u0437\u0430: 2800 \u20ac<\/p><\/li><li><p>\u041f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u044b\u0439 \u043d\u0430\u043b\u043e\u0433: 2800 \u00d7 22% = 616 \u20ac<\/p><\/li><\/ul><p>\u0424\u0430\u043a\u0442\u0438\u0447\u0435\u0441\u043a\u0438 \u0447\u0435\u043b\u043e\u0432\u0435\u043a \u0441 \u0432\u044b\u0441\u043e\u043a\u043e\u0439 \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u043e\u0439 \u043f\u043e\u043b\u0443\u0447\u0430\u0435\u0442 \u0442\u0430\u043a\u043e\u0439 \u0436\u0435 \u00ab\u0431\u043e\u043d\u0443\u0441\u00bb \u0432 \u0432\u0438\u0434\u0435 \u043d\u0435\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u043e\u0433\u043e \u043c\u0438\u043d\u0438\u043c\u0443\u043c\u0430, \u043a\u0430\u043a \u0438 \u043e\u0441\u0442\u0430\u043b\u044c\u043d\u044b\u0435.<\/p>\t\t\t\t\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-df078d5 e-flex e-con-boxed e-con e-parent\" data-id=\"df078d5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1b62ef1 elementor-widget elementor-widget-text-editor\" data-id=\"1b62ef1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u26a0\ufe0f <strong>\u0412\u0430\u0436\u043d\u043e:<\/strong> <strong>\u044d\u0442\u043e \u0443\u043f\u0440\u043e\u0449\u0451\u043d\u043d\u044b\u0435 \u043f\u0440\u0438\u043c\u0435\u0440\u044b.<\/strong> \u0420\u0435\u0430\u043b\u044c\u043d\u044b\u0439 \u0440\u0430\u0441\u0447\u0451\u0442 \u043c\u043e\u0436\u0435\u0442 \u043e\u0442\u043b\u0438\u0447\u0430\u0442\u044c\u0441\u044f, \u0435\u0441\u043b\u0438 \u0443 \u0432\u0430\u0441:<\/p><ul data-spread=\"false\"><li><p>\u043d\u0435\u0441\u043a\u043e\u043b\u044c\u043a\u043e \u0438\u0441\u0442\u043e\u0447\u043d\u0438\u043a\u043e\u0432 \u0434\u043e\u0445\u043e\u0434\u0430;<\/p><\/li><li><p>\u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u044c\u0441\u043a\u0430\u044f \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u044c;<\/p><\/li><li><p>\u0434\u043e\u043f\u043e\u043b\u043d\u0438\u0442\u0435\u043b\u044c\u043d\u044b\u0435 \u0432\u044b\u0447\u0435\u0442\u044b (\u043f\u0440\u043e\u0446\u0435\u043d\u0442\u044b \u043f\u043e \u0438\u043f\u043e\u0442\u0435\u043a\u0435, \u043f\u043e\u0436\u0435\u0440\u0442\u0432\u043e\u0432\u0430\u043d\u0438\u044f \u0438 \u0442.\u0434.). \u0412 \u044d\u0442\u0438\u0445 \u0441\u043b\u0443\u0447\u0430\u044f\u0445 \u0438\u0442\u043e\u0433 \u0443\u0442\u043e\u0447\u043d\u044f\u0435\u0442\u0441\u044f \u0447\u0435\u0440\u0435\u0437 \u0433\u043e\u0434\u043e\u0432\u0443\u044e \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u044e.<\/p><\/li><\/ul>\t\t\t\t\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-3414afb e-flex e-con-boxed e-con e-parent\" data-id=\"3414afb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-44a418e elementor-widget elementor-widget-heading\" data-id=\"44a418e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0427\u0442\u043e \u043d\u0443\u0436\u043d\u043e \u0441\u0434\u0435\u043b\u0430\u0442\u044c \u0441\u043e\u0442\u0440\u0443\u0434\u043d\u0438\u043a\u0443 \u0432 2025\u20132026 \u0433\u043e\u0434\u0430\u0445\n\n<\/h2>\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-56ad0c3 e-flex e-con-boxed e-con e-parent\" data-id=\"56ad0c3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6b8b46b elementor-widget elementor-widget-text-editor\" data-id=\"6b8b46b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-pm-slice=\"1 1 []\">\u0427\u0442\u043e\u0431\u044b \u043a\u043e\u0440\u0440\u0435\u043a\u0442\u043d\u043e \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u0442\u044c \u043d\u043e\u0432\u044b\u0439 \u043d\u0435\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u044b\u0439 \u043c\u0438\u043d\u0438\u043c\u0443\u043c, \u0438\u043c\u0435\u0435\u0442 \u0441\u043c\u044b\u0441\u043b \u043f\u0440\u043e\u0432\u0435\u0440\u0438\u0442\u044c \u043d\u0435\u0441\u043a\u043e\u043b\u044c\u043a\u043e \u043c\u043e\u043c\u0435\u043d\u0442\u043e\u0432.<\/p>\t\t\t\t\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-6a5faa3 e-flex e-con-boxed e-con e-parent\" data-id=\"6a5faa3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2a8ddf4 elementor-widget elementor-widget-heading\" data-id=\"2a8ddf4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">1. \u041f\u0440\u043e\u0432\u0435\u0440\u0438\u0442\u044c \u0437\u0430\u044f\u0432\u043b\u0435\u043d\u0438\u0435 \u043e \u043d\u0435\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u043e\u043c \u043c\u0438\u043d\u0438\u043c\u0443\u043c\u0435 \u0443 \u0440\u0430\u0431\u043e\u0442\u043e\u0434\u0430\u0442\u0435\u043b\u044f<\/h3>\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-fb53882 e-flex e-con-boxed e-con e-parent\" data-id=\"fb53882\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a33409c elementor-widget elementor-widget-text-editor\" data-id=\"a33409c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-pm-slice=\"1 1 []\">\u0421 2026 \u0433\u043e\u0434\u0430 \u043c\u0430\u043a\u0441\u0438\u043c\u0430\u043b\u044c\u043d\u044b\u0439 \u0440\u0430\u0437\u043c\u0435\u0440 \u043d\u0435\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u043e\u0439 \u0441\u0443\u043c\u043c\u044b, 700 \u20ac \u0432 \u043c\u0435\u0441\u044f\u0446. \u0415\u0441\u043b\u0438 \u0432\u0430\u0448\u0435 \u0441\u0442\u0430\u0440\u043e\u0435 \u0437\u0430\u044f\u0432\u043b\u0435\u043d\u0438\u0435 \u0431\u044b\u043b\u043e \u0432 \u0434\u0443\u0445\u0435 \u00abmaksuvaba tulu seadusega etten\u00e4htud m\u00e4\u00e4ras\u00bb (\u00ab\u0432 \u0440\u0430\u0437\u043c\u0435\u0440e, \u043f\u0440\u0435\u0434\u0443\u0441\u043c\u043e\u0442\u0440\u0435\u043d\u043d\u043e\u043c \u0437\u0430\u043a\u043e\u043d\u043e\u043c\u00bb), \u0440\u0430\u0431\u043e\u0442\u043e\u0434\u0430\u0442\u0435\u043b\u044c \u043c\u043e\u0436\u0435\u0442 \u043f\u0440\u0438\u043c\u0435\u043d\u044f\u0442\u044c <strong>700 \u20ac \u0430\u0432\u0442\u043e\u043c\u0430\u0442\u0438\u0447\u0435\u0441\u043a\u0438<\/strong> \u0431\u0435\u0437 \u043d\u043e\u0432\u043e\u0433\u043e \u0437\u0430\u044f\u0432\u043b\u0435\u043d\u0438\u044f.<\/p><p>\u041d\u043e \u0435\u0441\u043b\u0438:<\/p><ul data-spread=\"false\"><li><p>\u0432\u044b \u043a\u043e\u0433\u0434\u0430-\u0442\u043e \u043f\u0440\u043e\u0441\u0438\u043b\u0438 \u043f\u0440\u0438\u043c\u0435\u043d\u044f\u0442\u044c \u043c\u0435\u043d\u044c\u0448\u0443\u044e \u0441\u0443\u043c\u043c\u0443 (\u043d\u0430\u043f\u0440\u0438\u043c\u0435\u0440, 300 \u20ac);<\/p><\/li><li><p>\u0438\u043b\u0438 \u0437\u0430\u043f\u0440\u0435\u0442\u0438\u043b\u0438 \u043f\u0440\u0438\u043c\u0435\u043d\u044f\u0442\u044c \u043d\u0435\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u044b\u0439 \u043c\u0438\u043d\u0438\u043c\u0443\u043c \u0432\u043e\u043e\u0431\u0449\u0435;<\/p><\/li><\/ul><p>\u2014 \u0442\u043e \u0438\u043c\u0435\u0435\u0442 \u0441\u043c\u044b\u0441\u043b \u043f\u043e\u0434\u0430\u0442\u044c \u043d\u043e\u0432\u043e\u0435 \u0437\u0430\u044f\u0432\u043b\u0435\u043d\u0438\u0435 \u0441 \u0430\u043a\u0442\u0443\u0430\u043b\u044c\u043d\u043e\u0439 \u0441\u0443\u043c\u043c\u043e\u0439.<\/p>\t\t\t\t\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-3e26aca e-flex e-con-boxed e-con e-parent\" data-id=\"3e26aca\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e2c0658 elementor-widget elementor-widget-heading\" data-id=\"e2c0658\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">2. \u0415\u0441\u043b\u0438 \u0443 \u0432\u0430\u0441 \u043d\u0435\u0441\u043a\u043e\u043b\u044c\u043a\u043e \u0440\u0430\u0431\u043e\u0442\u043e\u0434\u0430\u0442\u0435\u043b\u0435\u0439<\/h3>\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-cdbf72a e-flex e-con-boxed e-con e-parent\" data-id=\"cdbf72a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-009d66e elementor-widget elementor-widget-text-editor\" data-id=\"009d66e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-pm-slice=\"1 3 []\">\u041d\u0435\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u044b\u0439 \u043c\u0438\u043d\u0438\u043c\u0443\u043c \u043c\u043e\u0436\u043d\u043e \u043f\u0440\u0438\u043c\u0435\u043d\u044f\u0442\u044c <strong>\u0442\u043e\u043b\u044c\u043a\u043e \u0443 \u043e\u0434\u043d\u043e\u0433\u043e<\/strong>. \u041f\u043e\u044d\u0442\u043e\u043c\u0443:<\/p><ul data-spread=\"false\"><li><p>\u0432\u044b\u0431\u0435\u0440\u0438\u0442\u0435 \u0442\u043e\u0433\u043e \u0440\u0430\u0431\u043e\u0442\u043e\u0434\u0430\u0442\u0435\u043b\u044f, \u0433\u0434\u0435 \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u0430 \u0432\u044b\u0448\u0435 \u0438 \u0441\u0442\u0430\u0431\u0438\u043b\u044c\u043d\u0435\u0435;<\/p><\/li><li><p>\u0443\u0431\u0435\u0434\u0438\u0442\u0435\u0441\u044c, \u0447\u0442\u043e \u0442\u043e\u043b\u044c\u043a\u043e \u0442\u0443\u0434\u0430 \u043f\u043e\u0434\u0430\u043d\u043e \u0437\u0430\u044f\u0432\u043b\u0435\u043d\u0438\u0435 \u043e \u043f\u0440\u0438\u043c\u0435\u043d\u0435\u043d\u0438\u0438 \u043d\u0435\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u043e\u0433\u043e \u043c\u0438\u043d\u0438\u043c\u0443\u043c\u0430;<\/p><\/li><li><p>\u0435\u0441\u043b\u0438 \u0432 \u043a\u0430\u043a\u043e\u0439-\u0442\u043e \u043c\u0435\u0441\u044f\u0446 \u043c\u0438\u043d\u0438\u043c\u0443\u043c \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u043d \u043d\u0435 \u043f\u043e\u043b\u043d\u043e\u0441\u0442\u044c\u044e, \u043f\u0435\u0440\u0435\u0440\u0430\u0441\u0447\u0451\u0442 \u043f\u0440\u043e\u0438\u0437\u043e\u0439\u0434\u0451\u0442 \u0432 \u0433\u043e\u0434\u043e\u0432\u043e\u0439 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u0438.<\/p><\/li><\/ul>\t\t\t\t\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-4f2d736 e-flex e-con-boxed e-con e-parent\" data-id=\"4f2d736\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-690f8e3 elementor-widget elementor-widget-heading\" data-id=\"690f8e3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">3. \u0421\u043b\u0435\u0434\u0438\u0442\u044c \u0437\u0430 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u0435\u0439 \u0437\u0430 2026 \u0433\u043e\u0434<\/h3>\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-876aa4d e-flex e-con-boxed e-con e-parent\" data-id=\"876aa4d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-957b6a7 elementor-widget elementor-widget-text-editor\" data-id=\"957b6a7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-pm-slice=\"1 1 []\">\u0414\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u044f \u0437\u0430 2026 \u0433\u043e\u0434 \u043f\u043e\u0434\u0430\u0451\u0442\u0441\u044f \u0441 15 \u0444\u0435\u0432\u0440\u0430\u043b\u044f 2027 \u0433\u043e\u0434\u0430. \u0412 \u043d\u0435\u0439 EMTA \u0430\u0432\u0442\u043e\u043c\u0430\u0442\u0438\u0447\u0435\u0441\u043a\u0438 \u043f\u0440\u0438\u043c\u0435\u043d\u0438\u0442 <strong>8400 \u20ac \u043d\u0435\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u043e\u0433\u043e \u0434\u043e\u0445\u043e\u0434\u0430<\/strong> \u0432\u043d\u0435 \u0437\u0430\u0432\u0438\u0441\u0438\u043c\u043e\u0441\u0442\u0438 \u043e\u0442 \u0440\u0430\u0437\u043c\u0435\u0440\u0430 \u0434\u043e\u0445\u043e\u0434\u0430. \u0415\u0441\u043b\u0438 \u0432 \u0442\u0435\u0447\u0435\u043d\u0438\u0435 \u0433\u043e\u0434\u0430 \u043d\u0430\u043b\u043e\u0433 \u0443\u0434\u0435\u0440\u0436\u0438\u0432\u0430\u043b\u0438 \u0441 \u0437\u0430\u043f\u0430\u0441\u043e\u043c, \u0447\u0430\u0441\u0442\u044c \u0441\u0443\u043c\u043c\u044b \u043c\u043e\u0436\u043d\u043e \u0431\u0443\u0434\u0435\u0442 \u0432\u0435\u0440\u043d\u0443\u0442\u044c \u0447\u0435\u0440\u0435\u0437 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u044e.<\/p>\t\t\t\t\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-1cfefb2 e-flex e-con-boxed e-con e-parent\" data-id=\"1cfefb2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fba2b28 elementor-widget elementor-widget-heading\" data-id=\"fba2b28\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0427\u0442\u043e \u0432\u0430\u0436\u043d\u043e \u0443\u0447\u0435\u0441\u0442\u044c \u0440\u0430\u0431\u043e\u0442\u043e\u0434\u0430\u0442\u0435\u043b\u044f\u043c \u0438 \u0432\u043b\u0430\u0434\u0435\u043b\u044c\u0446\u0430\u043c O\u00dc<\/h2>\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-0dd13e7 e-flex e-con-boxed e-con e-parent\" data-id=\"0dd13e7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fd76450 elementor-widget elementor-widget-text-editor\" data-id=\"fd76450\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-pm-slice=\"1 1 []\">\u0414\u043b\u044f \u0440\u0430\u0431\u043e\u0442\u043e\u0434\u0430\u0442\u0435\u043b\u0435\u0439 \u0438 \u0432\u043b\u0430\u0434\u0435\u043b\u044c\u0446\u0435\u0432 \u044d\u0441\u0442\u043e\u043d\u0441\u043a\u0438\u0445 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439 \u044d\u0442\u0438 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f, \u043f\u043e\u0432\u043e\u0434 \u043f\u0440\u043e\u0432\u0435\u0440\u0438\u0442\u044c \u043d\u0430\u0441\u0442\u0440\u043e\u0439\u043a\u0443 \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u043d\u044b\u0445 \u043f\u0440\u043e\u0446\u0435\u0441\u0441\u043e\u0432 \u0438 \u043a\u043e\u043c\u043c\u0443\u043d\u0438\u043a\u0430\u0446\u0438\u044e \u0441 \u0441\u043e\u0442\u0440\u0443\u0434\u043d\u0438\u043a\u0430\u043c\u0438.<\/p>\t\t\t\t\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-1363e6d e-flex e-con-boxed e-con e-parent\" data-id=\"1363e6d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6f1ee9c elementor-widget elementor-widget-heading\" data-id=\"6f1ee9c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">1. \u041e\u0431\u043d\u043e\u0432\u0438\u0442\u044c \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u043d\u044b\u0435 \u0441\u0438\u0441\u0442\u0435\u043c\u044b \u0438 \u0448\u0430\u0431\u043b\u043e\u043d\u044b<\/h3>\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-d1d1792 e-flex e-con-boxed e-con e-parent\" data-id=\"d1d1792\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-27f67e0 elementor-widget elementor-widget-text-editor\" data-id=\"27f67e0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-pm-slice=\"1 3 []\">\u041d\u0443\u0436\u043d\u043e \u0443\u0431\u0435\u0434\u0438\u0442\u044c\u0441\u044f, \u0447\u0442\u043e \u0441 1 \u044f\u043d\u0432\u0430\u0440\u044f 2026 \u0433\u043e\u0434\u0430:<\/p><ul data-spread=\"false\"><li><p>\u0432 \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u043d\u043e\u0439 \u043f\u0440\u043e\u0433\u0440\u0430\u043c\u043c\u0435 \u0443\u0447\u0442\u0451\u043d <strong>\u0435\u0434\u0438\u043d\u044b\u0439 \u043d\u0435\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u044b\u0439 \u043c\u0438\u043d\u0438\u043c\u0443\u043c 700 \u20ac<\/strong>;<\/p><\/li><li><p>\u043d\u0435\u0442 \u0441\u0442\u0430\u0440\u044b\u0445 \u0444\u043e\u0440\u043c\u0443\u043b \u0434\u043b\u044f \u00ab\u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u0433\u043e\u0440\u0431\u0430\u00bb;<\/p><\/li><li><p>TSD \u0438 \u0434\u0440\u0443\u0433\u0438\u0435 \u043e\u0442\u0447\u0451\u0442\u044b \u0444\u043e\u0440\u043c\u0438\u0440\u0443\u044e\u0442\u0441\u044f \u0441 \u043a\u043e\u0440\u0440\u0435\u043a\u0442\u043d\u044b\u043c\u0438 \u0441\u0443\u043c\u043c\u0430\u043c\u0438.<\/p><\/li><\/ul>\t\t\t\t\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-b173077 e-flex e-con-boxed e-con e-parent\" data-id=\"b173077\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c95cc87 elementor-widget elementor-widget-heading\" data-id=\"c95cc87\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">2. \u041f\u0440\u043e\u0438\u043d\u0444\u043e\u0440\u043c\u0438\u0440\u043e\u0432\u0430\u0442\u044c \u0441\u043e\u0442\u0440\u0443\u0434\u043d\u0438\u043a\u043e\u0432<\/h3>\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-5fc3dfb e-flex e-con-boxed e-con e-parent\" data-id=\"5fc3dfb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6db754f elementor-widget elementor-widget-text-editor\" data-id=\"6db754f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-pm-slice=\"1 1 []\">\u0425\u043e\u0440\u043e\u0448\u0438\u0439 \u0442\u043e\u043d, \u0440\u0430\u0437\u043e\u0441\u043b\u0430\u0442\u044c \u043a\u043e\u0440\u043e\u0442\u043a\u043e\u0435 \u043f\u043e\u044f\u0441\u043d\u0435\u043d\u0438\u0435:<\/p><ul data-spread=\"false\"><li><p>\u0447\u0442\u043e \u00ab\u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0439 \u0433\u043e\u0440\u0431\u00bb \u043e\u0442\u043c\u0435\u043d\u044f\u0435\u0442\u0441\u044f;<\/p><\/li><li><p>\u0447\u0442\u043e \u0443 \u0432\u0441\u0435\u0445 \u043f\u043e\u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u0435\u0434\u0438\u043d\u044b\u0439 \u043d\u0435\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u044b\u0439 \u043c\u0438\u043d\u0438\u043c\u0443\u043c;<\/p><\/li><li><p>\u043a\u0430\u043a \u0441\u043e\u0442\u0440\u0443\u0434\u043d\u0438\u043a\u0430\u043c \u043f\u0440\u0438 \u043d\u0435\u043e\u0431\u0445\u043e\u0434\u0438\u043c\u043e\u0441\u0442\u0438 \u043e\u0431\u043d\u043e\u0432\u0438\u0442\u044c \u0437\u0430\u044f\u0432\u043b\u0435\u043d\u0438\u044f.<\/p><\/li><\/ul><p>\u042d\u0442\u043e \u0441\u043d\u0438\u0436\u0430\u0435\u0442 \u0447\u0438\u0441\u043b\u043e \u0432\u043e\u043f\u0440\u043e\u0441\u043e\u0432 \u043a \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0438\u0438 \u0438 \u043f\u043e\u043c\u043e\u0433\u0430\u0435\u0442 \u0438\u0437\u0431\u0435\u0436\u0430\u0442\u044c \u043e\u0448\u0438\u0431\u043e\u043a \u0432 \u043f\u0440\u0438\u043c\u0435\u043d\u0435\u043d\u0438\u0438 \u043d\u0435\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u043e\u0433\u043e \u043c\u0438\u043d\u0438\u043c\u0443\u043c\u0430.<\/p>\t\t\t\t\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-791cef2 e-flex e-con-boxed e-con e-parent\" data-id=\"791cef2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0b356c4 elementor-widget elementor-widget-heading\" data-id=\"0b356c4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">3. \u041f\u0435\u0440\u0435\u0441\u0447\u0438\u0442\u0430\u0442\u044c \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u043d\u044b\u0439 \u0444\u043e\u043d\u0434 \u0438 \u0431\u0435\u043d\u0435\u0444\u0438\u0442\u044b<\/h3>\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-a556339 e-flex e-con-boxed e-con e-parent\" data-id=\"a556339\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-25e5744 elementor-widget elementor-widget-text-editor\" data-id=\"25e5744\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-pm-slice=\"1 3 []\">\u0422\u0430\u043a \u043a\u0430\u043a \u0441\u0442\u0430\u0432\u043a\u0430 \u043f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u0430 \u043e\u0441\u0442\u0430\u0451\u0442\u0441\u044f 22%, \u0430 \u043d\u0435\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u044b\u0439 \u043c\u0438\u043d\u0438\u043c\u0443\u043c \u0440\u0430\u0441\u0442\u0451\u0442 \u0438 \u0441\u0442\u0430\u043d\u043e\u0432\u0438\u0442\u0441\u044f \u0435\u0434\u0438\u043d\u044b\u043c, \u0434\u043b\u044f \u043c\u043d\u043e\u0433\u0438\u0445 \u0441\u043e\u0442\u0440\u0443\u0434\u043d\u0438\u043a\u043e\u0432 <strong>\u0437\u0430\u0440\u043f\u043b\u0430\u0442\u0430 \u043d\u0430 \u0440\u0443\u043a\u0438 \u0443\u0432\u0435\u043b\u0438\u0447\u0438\u0442\u0441\u044f \u0431\u0435\u0437 \u0440\u043e\u0441\u0442\u0430 \u0431\u0440\u0443\u0442\u0442\u043e-\u0437\u0430\u0440\u043f\u043b\u0430\u0442\u044b<\/strong>.<\/p><p>\u042d\u0442\u043e \u0443\u0434\u043e\u0431\u043d\u044b\u0439 \u043c\u043e\u043c\u0435\u043d\u0442, \u0447\u0442\u043e\u0431\u044b:<\/p><ul data-spread=\"false\"><li><p>\u043f\u0435\u0440\u0435\u0441\u043c\u043e\u0442\u0440\u0435\u0442\u044c \u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u0443 \u043a\u043e\u043c\u043f\u0435\u043d\u0441\u0430\u0446\u0438\u0439;<\/p><\/li><li><p>\u0441\u043f\u043b\u0430\u043d\u0438\u0440\u043e\u0432\u0430\u0442\u044c \u0431\u044e\u0434\u0436\u0435\u0442 \u043d\u0430 2026 \u0433\u043e\u0434;<\/p><\/li><li><p>\u043f\u0440\u0438 \u043d\u0435\u043e\u0431\u0445\u043e\u0434\u0438\u043c\u043e\u0441\u0442\u0438 \u0441\u043a\u043e\u0440\u0440\u0435\u043a\u0442\u0438\u0440\u043e\u0432\u0430\u0442\u044c \u043e\u0444\u0444\u0435\u0440\u044b \u0438 HR-\u043a\u043e\u043c\u043c\u0443\u043d\u0438\u043a\u0430\u0446\u0438\u044e (\u00ab\u0437\u0430\u0440\u043f\u043b\u0430\u0442\u0430 \u043d\u0430 \u0440\u0443\u043a\u0438\u00bb \u0438\u0437\u043c\u0435\u043d\u0438\u0442\u0441\u044f).<\/p><\/li><\/ul>\t\t\t\t\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-41e1287 e-flex e-con-boxed e-con e-parent\" data-id=\"41e1287\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-47b901b elementor-widget elementor-widget-heading\" data-id=\"47b901b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0427\u0430\u0441\u0442\u044b\u0435 \u0432\u043e\u043f\u0440\u043e\u0441\u044b \u043e\u0431 \u043e\u0442\u043c\u0435\u043d\u0435 \u00ab\u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u0433\u043e\u0440\u0431\u0430\u00bb \u0432 \u042d\u0441\u0442\u043e\u043d\u0438\u0438<\/h2>\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-de4b0c0 e-flex e-con-boxed e-con e-parent\" data-id=\"de4b0c0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2eaae45 elementor-widget elementor-widget-n-accordion\" data-id=\"2eaae45\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4890\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-4890\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> \u041d\u0443\u0436\u043d\u043e \u043b\u0438 \u0437\u0430\u043d\u043e\u0432\u043e \u043f\u043e\u0434\u0430\u0432\u0430\u0442\u044c \u0437\u0430\u044f\u0432\u043b\u0435\u043d\u0438\u0435 \u043e \u043d\u0435\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u043e\u043c \u043c\u0438\u043d\u0438\u043c\u0443\u043c\u0435? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4890\" class=\"elementor-element elementor-element-df1b2a5 e-con-full e-flex e-con e-child\" data-id=\"df1b2a5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7163b1a elementor-widget elementor-widget-text-editor\" data-id=\"7163b1a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-pm-slice=\"1 1 []\"><strong>\u041d\u0435 \u0432\u0441\u0435\u0433\u0434\u0430.<\/strong> \u0415\u0441\u043b\u0438 \u0432 \u0437\u0430\u044f\u0432\u043b\u0435\u043d\u0438\u0438 \u0443\u0436\u0435 \u043d\u0430\u043f\u0438\u0441\u0430\u043d\u043e, \u0447\u0442\u043e \u0440\u0430\u0431\u043e\u0442\u043e\u0434\u0430\u0442\u0435\u043b\u044c \u0434\u043e\u043b\u0436\u0435\u043d \u043f\u0440\u0438\u043c\u0435\u043d\u044f\u0442\u044c \u043d\u0435\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u044b\u0439 \u043c\u0438\u043d\u0438\u043c\u0443\u043c \u00ab\u0432 \u0440\u0430\u0437\u043c\u0435\u0440\u0435, \u043f\u0440\u0435\u0434\u0443\u0441\u043c\u043e\u0442\u0440\u0435\u043d\u043d\u043e\u043c \u0437\u0430\u043a\u043e\u043d\u043e\u043c\u00bb,, \u0441 2026 \u0433\u043e\u0434\u0430 \u043e\u043d \u043c\u043e\u0436\u0435\u0442 \u043f\u0440\u043e\u0441\u0442\u043e \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u0442\u044c 700 \u20ac \u0431\u0435\u0437 \u043d\u043e\u0432\u043e\u0433\u043e \u0437\u0430\u044f\u0432\u043b\u0435\u043d\u0438\u044f. \u0415\u0441\u043b\u0438 \u0436\u0435 \u0432\u044b \u0441\u043f\u0435\u0446\u0438\u0430\u043b\u044c\u043d\u043e \u0443\u043a\u0430\u0437\u044b\u0432\u0430\u043b\u0438 \u043c\u0435\u043d\u044c\u0448\u0443\u044e \u0441\u0443\u043c\u043c\u0443 \u0438\u043b\u0438 0, \u0438\u043c\u0435\u0435\u0442 \u0441\u043c\u044b\u0441\u043b \u043f\u043e\u0434\u0430\u0442\u044c \u043d\u043e\u0432\u043e\u0435 \u0437\u0430\u044f\u0432\u043b\u0435\u043d\u0438\u0435.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4891\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4891\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> \u0410 \u0435\u0441\u043b\u0438 \u044f \u0440\u0430\u0431\u043e\u0442\u0430\u044e \u043d\u0430 \u0434\u0432\u0443\u0445 \u0440\u0430\u0431\u043e\u0442\u0430\u0445? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4891\" class=\"elementor-element elementor-element-9a7bb4d e-con-full e-flex e-con e-child\" data-id=\"9a7bb4d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fb4951f elementor-widget elementor-widget-text-editor\" data-id=\"fb4951f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-pm-slice=\"1 1 []\">\u041d\u0435\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u044b\u0439 \u043c\u0438\u043d\u0438\u043c\u0443\u043c \u043c\u043e\u0436\u043d\u043e \u043f\u0440\u0438\u043c\u0435\u043d\u044f\u0442\u044c <strong>\u0442\u043e\u043b\u044c\u043a\u043e \u0443 \u043e\u0434\u043d\u043e\u0433\u043e \u0440\u0430\u0431\u043e\u0442\u043e\u0434\u0430\u0442\u0435\u043b\u044f<\/strong>. \u0415\u0441\u043b\u0438 \u0432\u044b \u043f\u043e\u0434\u0430\u043b\u0438 \u0437\u0430\u044f\u0432\u043b\u0435\u043d\u0438\u044f \u0434\u0432\u0443\u043c, \u043c\u043e\u0436\u0435\u0442 \u043e\u0431\u0440\u0430\u0437\u043e\u0432\u0430\u0442\u044c\u0441\u044f \u043d\u0435\u0434\u043e\u043f\u043b\u0430\u0442\u0430 \u043f\u043e \u0438\u0442\u043e\u0433\u0430\u043c \u0433\u043e\u0434\u0430, \u0438 \u0435\u0451 \u043f\u0440\u0438\u0434\u0451\u0442\u0441\u044f \u0434\u043e\u043f\u043b\u0430\u0447\u0438\u0432\u0430\u0442\u044c \u043f\u043e \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u0438. \u041f\u043e\u044d\u0442\u043e\u043c\u0443 \u043b\u0443\u0447\u0448\u0435 \u0432\u044b\u0431\u0440\u0430\u0442\u044c \u043e\u0434\u043d\u043e\u0433\u043e \u0440\u0430\u0431\u043e\u0442\u043e\u0434\u0430\u0442\u0435\u043b\u044f \u0438 \u0442\u0430\u043c \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u0442\u044c \u0432\u0435\u0441\u044c \u043c\u0438\u043d\u0438\u043c\u0443\u043c.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4892\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4892\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> \u0427\u0442\u043e \u0431\u0443\u0434\u0435\u0442, \u0435\u0441\u043b\u0438 \u0432 \u0442\u0435\u0447\u0435\u043d\u0438\u0435 \u0433\u043e\u0434\u0430 \u043d\u0435\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u044b\u0439 \u043c\u0438\u043d\u0438\u043c\u0443\u043c \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u043b\u0438 \u043d\u0435\u043f\u0440\u0430\u0432\u0438\u043b\u044c\u043d\u043e? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4892\" class=\"elementor-element elementor-element-f235356 e-con-full e-flex e-con e-child\" data-id=\"f235356\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8c90d7a elementor-widget elementor-widget-text-editor\" data-id=\"8c90d7a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-pm-slice=\"1 1 []\">\u041e\u043a\u043e\u043d\u0447\u0430\u0442\u0435\u043b\u044c\u043d\u044b\u0439 \u0440\u0430\u0441\u0447\u0451\u0442 \u0432\u0441\u0451 \u0440\u0430\u0432\u043d\u043e \u0434\u0435\u043b\u0430\u0435\u0442\u0441\u044f \u0432 \u0433\u043e\u0434\u043e\u0432\u043e\u0439 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u0438:<\/p><ul data-spread=\"false\"><li><p>\u0435\u0441\u043b\u0438 \u043f\u0440\u0438\u043c\u0435\u043d\u044f\u043b\u0438 \u043c\u0435\u043d\u044c\u0448\u0435, \u0447\u0435\u043c \u043f\u043e\u043b\u043e\u0436\u0435\u043d\u043e,, \u0447\u0430\u0441\u0442\u044c \u043d\u0430\u043b\u043e\u0433\u0430 \u0432\u0435\u0440\u043d\u0451\u0442\u0441\u044f;<\/p><\/li><li><p>\u0435\u0441\u043b\u0438 \u043f\u0440\u0438\u043c\u0435\u043d\u044f\u043b\u0438 \u0431\u043e\u043b\u044c\u0448\u0435 (\u043d\u0430\u043f\u0440\u0438\u043c\u0435\u0440, \u043e\u0434\u043d\u043e\u0432\u0440\u0435\u043c\u0435\u043d\u043d\u043e \u0443 \u0434\u0432\u0443\u0445 \u0440\u0430\u0431\u043e\u0442\u043e\u0434\u0430\u0442\u0435\u043b\u0435\u0439), \u043f\u0440\u0438\u0434\u0451\u0442\u0441\u044f \u0434\u043e\u043f\u043b\u0430\u0442\u0438\u0442\u044c.<\/p><\/li><\/ul><p>\u041f\u043e\u044d\u0442\u043e\u043c\u0443 \u0432\u0430\u0436\u043d\u043e \u0441\u043b\u0435\u0434\u0438\u0442\u044c \u0437\u0430 \u0437\u0430\u044f\u0432\u043b\u0435\u043d\u0438\u044f\u043c\u0438 \u0438 \u043a\u043e\u0440\u0440\u0435\u043a\u0442\u043d\u043e \u0443\u043a\u0430\u0437\u044b\u0432\u0430\u0442\u044c, \u0433\u0434\u0435 \u0432\u044b \u0445\u043e\u0442\u0438\u0442\u0435 \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u0442\u044c \u043d\u0435\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u044b\u0439 \u043c\u0438\u043d\u0438\u043c\u0443\u043c.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4893\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4893\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> \u041c\u0435\u043d\u044f\u0435\u0442\u0441\u044f \u043b\u0438 \u0447\u0442\u043e-\u0442\u043e \u0434\u043b\u044f \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u044c\u0441\u043a\u043e\u0433\u043e \u0441\u0447\u0451\u0442\u0430 (ettev\u00f5tluskonto)? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4893\" class=\"elementor-element elementor-element-3b0ab42 e-flex e-con-boxed e-con e-child\" data-id=\"3b0ab42\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-746f334 elementor-widget elementor-widget-text-editor\" data-id=\"746f334\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-pm-slice=\"1 1 []\">\u041e\u0441\u043d\u043e\u0432\u043d\u044b\u0435 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u043a\u0430\u0441\u0430\u044e\u0442\u0441\u044f \u0438\u043c\u0435\u043d\u043d\u043e \u0431\u0430\u0437\u043e\u0432\u043e\u0433\u043e \u043d\u0435\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u043e\u0433\u043e \u043c\u0438\u043d\u0438\u043c\u0443\u043c\u0430 \u0438 \u043e\u0442\u043c\u0435\u043d\u044b \u00ab\u0433\u043e\u0440\u0431\u0430\u00bb. \u0421\u0442\u0430\u0432\u043a\u0430 \u043f\u043e \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u044c\u0441\u043a\u043e\u043c\u0443 \u0441\u0447\u0451\u0442\u0443 \u043e\u0441\u0442\u0430\u0451\u0442\u0441\u044f \u043f\u0440\u0438\u0432\u044f\u0437\u0430\u043d\u043d\u043e\u0439 \u043a \u0442\u043e\u0439 \u0436\u0435 \u043e\u0431\u0449\u0435\u0439 \u0441\u0442\u0430\u0432\u043a\u0435 \u043f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u0430 22% (\u0430 \u043d\u0435 24%, \u043a\u0430\u043a \u043f\u043b\u0430\u043d\u0438\u0440\u043e\u0432\u0430\u043b\u043e\u0441\u044c \u0440\u0430\u043d\u044c\u0448\u0435).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"\\u041d\\u0443\\u0436\\u043d\\u043e \\u043b\\u0438 \\u0437\\u0430\\u043d\\u043e\\u0432\\u043e \\u043f\\u043e\\u0434\\u0430\\u0432\\u0430\\u0442\\u044c \\u0437\\u0430\\u044f\\u0432\\u043b\\u0435\\u043d\\u0438\\u0435 \\u043e \\u043d\\u0435\\u043e\\u0431\\u043b\\u0430\\u0433\\u0430\\u0435\\u043c\\u043e\\u043c \\u043c\\u0438\\u043d\\u0438\\u043c\\u0443\\u043c\\u0435?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\\u041d\\u0435 \\u0432\\u0441\\u0435\\u0433\\u0434\\u0430. \\u0415\\u0441\\u043b\\u0438 \\u0432 \\u0437\\u0430\\u044f\\u0432\\u043b\\u0435\\u043d\\u0438\\u0438 \\u0443\\u0436\\u0435 \\u043d\\u0430\\u043f\\u0438\\u0441\\u0430\\u043d\\u043e, \\u0447\\u0442\\u043e \\u0440\\u0430\\u0431\\u043e\\u0442\\u043e\\u0434\\u0430\\u0442\\u0435\\u043b\\u044c \\u0434\\u043e\\u043b\\u0436\\u0435\\u043d \\u043f\\u0440\\u0438\\u043c\\u0435\\u043d\\u044f\\u0442\\u044c \\u043d\\u0435\\u043e\\u0431\\u043b\\u0430\\u0433\\u0430\\u0435\\u043c\\u044b\\u0439 \\u043c\\u0438\\u043d\\u0438\\u043c\\u0443\\u043c \\u00ab\\u0432 \\u0440\\u0430\\u0437\\u043c\\u0435\\u0440\\u0435, \\u043f\\u0440\\u0435\\u0434\\u0443\\u0441\\u043c\\u043e\\u0442\\u0440\\u0435\\u043d\\u043d\\u043e\\u043c 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\\u0435\\u0441\\u043b\\u0438 \\u044f \\u0440\\u0430\\u0431\\u043e\\u0442\\u0430\\u044e \\u043d\\u0430 \\u0434\\u0432\\u0443\\u0445 \\u0440\\u0430\\u0431\\u043e\\u0442\\u0430\\u0445?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\\u041d\\u0435\\u043e\\u0431\\u043b\\u0430\\u0433\\u0430\\u0435\\u043c\\u044b\\u0439 \\u043c\\u0438\\u043d\\u0438\\u043c\\u0443\\u043c \\u043c\\u043e\\u0436\\u043d\\u043e \\u043f\\u0440\\u0438\\u043c\\u0435\\u043d\\u044f\\u0442\\u044c \\u0442\\u043e\\u043b\\u044c\\u043a\\u043e \\u0443 \\u043e\\u0434\\u043d\\u043e\\u0433\\u043e \\u0440\\u0430\\u0431\\u043e\\u0442\\u043e\\u0434\\u0430\\u0442\\u0435\\u043b\\u044f. \\u0415\\u0441\\u043b\\u0438 \\u0432\\u044b \\u043f\\u043e\\u0434\\u0430\\u043b\\u0438 \\u0437\\u0430\\u044f\\u0432\\u043b\\u0435\\u043d\\u0438\\u044f \\u0434\\u0432\\u0443\\u043c, \\u043c\\u043e\\u0436\\u0435\\u0442 \\u043e\\u0431\\u0440\\u0430\\u0437\\u043e\\u0432\\u0430\\u0442\\u044c\\u0441\\u044f \\u043d\\u0435\\u0434\\u043e\\u043f\\u043b\\u0430\\u0442\\u0430 \\u043f\\u043e \\u0438\\u0442\\u043e\\u0433\\u0430\\u043c \\u0433\\u043e\\u0434\\u0430, \\u0438 \\u0435\\u0451 \\u043f\\u0440\\u0438\\u0434\\u0451\\u0442\\u0441\\u044f \\u0434\\u043e\\u043f\\u043b\\u0430\\u0447\\u0438\\u0432\\u0430\\u0442\\u044c \\u043f\\u043e \\u0434\\u0435\\u043a\\u043b\\u0430\\u0440\\u0430\\u0446\\u0438\\u0438. \\u041f\\u043e\\u044d\\u0442\\u043e\\u043c\\u0443 \\u043b\\u0443\\u0447\\u0448\\u0435 \\u0432\\u044b\\u0431\\u0440\\u0430\\u0442\\u044c \\u043e\\u0434\\u043d\\u043e\\u0433\\u043e \\u0440\\u0430\\u0431\\u043e\\u0442\\u043e\\u0434\\u0430\\u0442\\u0435\\u043b\\u044f \\u0438 \\u0442\\u0430\\u043c \\u0438\\u0441\\u043f\\u043e\\u043b\\u044c\\u0437\\u043e\\u0432\\u0430\\u0442\\u044c \\u0432\\u0435\\u0441\\u044c \\u043c\\u0438\\u043d\\u0438\\u043c\\u0443\\u043c.\"}},{\"@type\":\"Question\",\"name\":\"\\u0427\\u0442\\u043e \\u0431\\u0443\\u0434\\u0435\\u0442, \\u0435\\u0441\\u043b\\u0438 \\u0432 \\u0442\\u0435\\u0447\\u0435\\u043d\\u0438\\u0435 \\u0433\\u043e\\u0434\\u0430 \\u043d\\u0435\\u043e\\u0431\\u043b\\u0430\\u0433\\u0430\\u0435\\u043c\\u044b\\u0439 \\u043c\\u0438\\u043d\\u0438\\u043c\\u0443\\u043c \\u0438\\u0441\\u043f\\u043e\\u043b\\u044c\\u0437\\u043e\\u0432\\u0430\\u043b\\u0438 \\u043d\\u0435\\u043f\\u0440\\u0430\\u0432\\u0438\\u043b\\u044c\\u043d\\u043e?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\\u041e\\u043a\\u043e\\u043d\\u0447\\u0430\\u0442\\u0435\\u043b\\u044c\\u043d\\u044b\\u0439 \\u0440\\u0430\\u0441\\u0447\\u0451\\u0442 \\u0432\\u0441\\u0451 \\u0440\\u0430\\u0432\\u043d\\u043e \\u0434\\u0435\\u043b\\u0430\\u0435\\u0442\\u0441\\u044f \\u0432 \\u0433\\u043e\\u0434\\u043e\\u0432\\u043e\\u0439 \\u0434\\u0435\\u043a\\u043b\\u0430\\u0440\\u0430\\u0446\\u0438\\u0438:\\u0435\\u0441\\u043b\\u0438 \\u043f\\u0440\\u0438\\u043c\\u0435\\u043d\\u044f\\u043b\\u0438 \\u043c\\u0435\\u043d\\u044c\\u0448\\u0435, \\u0447\\u0435\\u043c \\u043f\\u043e\\u043b\\u043e\\u0436\\u0435\\u043d\\u043e,, \\u0447\\u0430\\u0441\\u0442\\u044c \\u043d\\u0430\\u043b\\u043e\\u0433\\u0430 \\u0432\\u0435\\u0440\\u043d\\u0451\\u0442\\u0441\\u044f;\\u0435\\u0441\\u043b\\u0438 \\u043f\\u0440\\u0438\\u043c\\u0435\\u043d\\u044f\\u043b\\u0438 \\u0431\\u043e\\u043b\\u044c\\u0448\\u0435 (\\u043d\\u0430\\u043f\\u0440\\u0438\\u043c\\u0435\\u0440, \\u043e\\u0434\\u043d\\u043e\\u0432\\u0440\\u0435\\u043c\\u0435\\u043d\\u043d\\u043e \\u0443 \\u0434\\u0432\\u0443\\u0445 \\u0440\\u0430\\u0431\\u043e\\u0442\\u043e\\u0434\\u0430\\u0442\\u0435\\u043b\\u0435\\u0439), \\u043f\\u0440\\u0438\\u0434\\u0451\\u0442\\u0441\\u044f \\u0434\\u043e\\u043f\\u043b\\u0430\\u0442\\u0438\\u0442\\u044c.\\u041f\\u043e\\u044d\\u0442\\u043e\\u043c\\u0443 \\u0432\\u0430\\u0436\\u043d\\u043e \\u0441\\u043b\\u0435\\u0434\\u0438\\u0442\\u044c \\u0437\\u0430 \\u0437\\u0430\\u044f\\u0432\\u043b\\u0435\\u043d\\u0438\\u044f\\u043c\\u0438 \\u0438 \\u043a\\u043e\\u0440\\u0440\\u0435\\u043a\\u0442\\u043d\\u043e \\u0443\\u043a\\u0430\\u0437\\u044b\\u0432\\u0430\\u0442\\u044c, \\u0433\\u0434\\u0435 \\u0432\\u044b \\u0445\\u043e\\u0442\\u0438\\u0442\\u0435 \\u0438\\u0441\\u043f\\u043e\\u043b\\u044c\\u0437\\u043e\\u0432\\u0430\\u0442\\u044c \\u043d\\u0435\\u043e\\u0431\\u043b\\u0430\\u0433\\u0430\\u0435\\u043c\\u044b\\u0439 \\u043c\\u0438\\u043d\\u0438\\u043c\\u0443\\u043c.\"}},{\"@type\":\"Question\",\"name\":\"\\u041c\\u0435\\u043d\\u044f\\u0435\\u0442\\u0441\\u044f \\u043b\\u0438 \\u0447\\u0442\\u043e-\\u0442\\u043e \\u0434\\u043b\\u044f \\u043f\\u0440\\u0435\\u0434\\u043f\\u0440\\u0438\\u043d\\u0438\\u043c\\u0430\\u0442\\u0435\\u043b\\u044c\\u0441\\u043a\\u043e\\u0433\\u043e \\u0441\\u0447\\u0451\\u0442\\u0430 (ettev\\u00f5tluskonto)?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\\u041e\\u0441\\u043d\\u043e\\u0432\\u043d\\u044b\\u0435 \\u0438\\u0437\\u043c\\u0435\\u043d\\u0435\\u043d\\u0438\\u044f \\u043a\\u0430\\u0441\\u0430\\u044e\\u0442\\u0441\\u044f \\u0438\\u043c\\u0435\\u043d\\u043d\\u043e \\u0431\\u0430\\u0437\\u043e\\u0432\\u043e\\u0433\\u043e \\u043d\\u0435\\u043e\\u0431\\u043b\\u0430\\u0433\\u0430\\u0435\\u043c\\u043e\\u0433\\u043e \\u043c\\u0438\\u043d\\u0438\\u043c\\u0443\\u043c\\u0430 \\u0438 \\u043e\\u0442\\u043c\\u0435\\u043d\\u044b \\u00ab\\u0433\\u043e\\u0440\\u0431\\u0430\\u00bb. \\u0421\\u0442\\u0430\\u0432\\u043a\\u0430 \\u043f\\u043e \\u043f\\u0440\\u0435\\u0434\\u043f\\u0440\\u0438\\u043d\\u0438\\u043c\\u0430\\u0442\\u0435\\u043b\\u044c\\u0441\\u043a\\u043e\\u043c\\u0443 \\u0441\\u0447\\u0451\\u0442\\u0443 \\u043e\\u0441\\u0442\\u0430\\u0451\\u0442\\u0441\\u044f \\u043f\\u0440\\u0438\\u0432\\u044f\\u0437\\u0430\\u043d\\u043d\\u043e\\u0439 \\u043a \\u0442\\u043e\\u0439 \\u0436\\u0435 \\u043e\\u0431\\u0449\\u0435\\u0439 \\u0441\\u0442\\u0430\\u0432\\u043a\\u0435 \\u043f\\u043e\\u0434\\u043e\\u0445\\u043e\\u0434\\u043d\\u043e\\u0433\\u043e \\u043d\\u0430\\u043b\\u043e\\u0433\\u0430 22% (\\u0430 \\u043d\\u0435 24%, \\u043a\\u0430\\u043a \\u043f\\u043b\\u0430\\u043d\\u0438\\u0440\\u043e\\u0432\\u0430\\u043b\\u043e\\u0441\\u044c \\u0440\\u0430\\u043d\\u044c\\u0448\\u0435).\"}}]}<\/script>\n\t\t\t\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-4cd346b e-flex e-con-boxed e-con e-parent\" data-id=\"4cd346b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f6b1b24 elementor-widget elementor-widget-heading\" data-id=\"f6b1b24\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u041d\u0443\u0436\u043d\u0430 \u043f\u043e\u043c\u043e\u0449\u044c \u0441 \u0440\u0430\u0441\u0447\u0451\u0442\u0430\u043c\u0438 \u0438 \u043f\u043b\u0430\u043d\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0435\u043c \u043d\u0430\u043b\u043e\u0433\u043e\u0432?<\/h2>\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-0cda76a e-flex e-con-boxed e-con e-parent\" data-id=\"0cda76a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9f39a53 elementor-widget elementor-widget-text-editor\" data-id=\"9f39a53\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-pm-slice=\"1 1 []\">\u041e\u0442\u043c\u0435\u043d\u0430 \u00ab\u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u0433\u043e\u0440\u0431\u0430\u00bb \u0434\u0435\u043b\u0430\u0435\u0442 \u0441\u0438\u0441\u0442\u0435\u043c\u0443 \u043f\u0440\u043e\u0449\u0435, \u043d\u043e:<\/p><ul data-spread=\"false\"><li><p>\u0435\u0441\u043b\u0438 \u0443 \u0432\u0430\u0441 \u043d\u0435\u0441\u043a\u043e\u043b\u044c\u043a\u043e \u0438\u0441\u0442\u043e\u0447\u043d\u0438\u043a\u043e\u0432 \u0434\u043e\u0445\u043e\u0434\u0430;<\/p><\/li><li><p>\u0432\u044b \u0441\u043e\u0432\u043c\u0435\u0449\u0430\u0435\u0442\u0435 \u0440\u0430\u0431\u043e\u0442\u0443 \u043f\u043e \u043d\u0430\u0439\u043c\u0443 \u0441 \u0431\u0438\u0437\u043d\u0435\u0441\u043e\u043c \u0447\u0435\u0440\u0435\u0437 O\u00dc \u0438\u043b\u0438 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u044c\u0441\u043a\u0438\u0439 \u0441\u0447\u0451\u0442;<\/p><\/li><li><p>\u043f\u043b\u0430\u043d\u0438\u0440\u0443\u0435\u0442\u0435 \u043a\u0440\u0443\u043f\u043d\u044b\u0435 \u0434\u0438\u0432\u0438\u0434\u0435\u043d\u0434\u044b, \u043f\u0440\u043e\u0434\u0430\u0436\u0443 \u0430\u043a\u0442\u0438\u0432\u043e\u0432 \u0438\u043b\u0438 \u0432\u044b\u0445\u043e\u0434 \u043d\u0430 \u0440\u044b\u043d\u043e\u043a \u042d\u0441\u0442\u043e\u043d\u0438\u0438,<\/p><\/li><\/ul><p>\u2014 \u0438\u043c\u0435\u0435\u0442 \u0441\u043c\u044b\u0441\u043b \u0437\u0430\u0440\u0430\u043d\u0435\u0435 \u043f\u0440\u043e\u0441\u0447\u0438\u0442\u0430\u0442\u044c \u0441\u0446\u0435\u043d\u0430\u0440\u0438\u0438 \u0438 \u043f\u043e\u043d\u044f\u0442\u044c, \u043a\u0430\u043a \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f 2026 \u0433\u043e\u0434\u0430 \u0432\u043b\u0438\u044f\u044e\u0442 \u0438\u043c\u0435\u043d\u043d\u043e \u043d\u0430 \u0432\u0430\u0448\u0443 \u0441\u0438\u0442\u0443\u0430\u0446\u0438\u044e.<\/p><p><strong>Accounting Resources Nola O\u00dc<\/strong> \u043f\u043e\u043c\u043e\u0433\u0430\u0435\u0442 \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0430\u043c \u0438 \u0432\u043b\u0430\u0434\u0435\u043b\u044c\u0446\u0430\u043c \u044d\u0441\u0442\u043e\u043d\u0441\u043a\u0438\u0445 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439:<\/p><ul data-spread=\"false\"><li><p>\u043e\u0446\u0435\u043d\u0438\u0442\u044c \u0432\u043b\u0438\u044f\u043d\u0438\u0435 \u043d\u043e\u0432\u044b\u0445 \u043f\u0440\u0430\u0432\u0438\u043b \u043d\u0430 \u0447\u0438\u0441\u0442\u044b\u0439 \u0434\u043e\u0445\u043e\u0434;<\/p><\/li><li><p>\u043d\u0430\u0441\u0442\u0440\u043e\u0438\u0442\u044c \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u043d\u044b\u0435 \u043f\u0440\u043e\u0446\u0435\u0441\u0441\u044b \u0438 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u0438;<\/p><\/li><li><p>\u0432\u044b\u0441\u0442\u0440\u043e\u0438\u0442\u044c \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e-\u0431\u0435\u0437\u043e\u043f\u0430\u0441\u043d\u0443\u044e \u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u0443 \u0432\u044b\u043f\u043b\u0430\u0442.<\/p><\/li><\/ul><p><a href=\"https:\/\/accres.eu\/kontakt\/\">\u0421\u0432\u044f\u0436\u0438\u0442\u0435\u0441\u044c \u0441 \u043d\u0430\u043c\u0438<\/a>, \u0447\u0442\u043e\u0431\u044b \u043e\u0431\u0441\u0443\u0434\u0438\u0442\u044c \u0432\u0430\u0448 \u043a\u0435\u0439\u0441 \u0438 \u043f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u0438\u0442\u044c\u0441\u044f \u043a 2026 \u0433\u043e\u0434\u0443 \u0431\u0435\u0437 \u0441\u044e\u0440\u043f\u0440\u0438\u0437\u043e\u0432.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u0421 1 \u044f\u043d\u0432\u0430\u0440\u044f 2026 \u0433\u043e\u0434\u0430 \u0432 \u042d\u0441\u0442\u043e\u043d\u0438\u0438 \u043f\u043e\u043b\u043d\u043e\u0441\u0442\u044c\u044e \u043c\u0435\u043d\u044f\u0435\u0442\u0441\u044f \u043f\u043e\u0434\u0445\u043e\u0434 \u043a \u043d\u0435\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u043e\u043c\u0443 \u043c\u0438\u043d\u0438\u043c\u0443\u043c\u0443 \u043f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u0430. \u0422\u0430\u043a \u043d\u0430\u0437\u044b\u0432\u0430\u0435\u043c\u044b\u0439 \u00ab\u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0439 \u0433\u043e\u0440\u0431\u00bb (maksuk\u00fc\u00fcr), \u0438\u0437-\u0437\u0430 \u043a\u043e\u0442\u043e\u0440\u043e\u0433\u043e \u0440\u0430\u0437\u043c\u0435\u0440 \u043d\u0435\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u043e\u0433\u043e \u043c\u0438\u043d\u0438\u043c\u0443\u043c\u0430 \u0437\u0430\u0432\u0438\u0441\u0435\u043b \u043e\u0442 \u0433\u043e\u0434\u043e\u0432\u043e\u0433\u043e \u0434\u043e\u0445\u043e\u0434\u0430 \u0438 \u043f\u043e\u0441\u0442\u0435\u043f\u0435\u043d\u043d\u043e \u0441\u0445\u043e\u0434\u0438\u043b \u043a \u043d\u0443\u043b\u044e, \u043e\u0442\u043c\u0435\u043d\u044f\u0435\u0442\u0441\u044f. \u0412\u043c\u0435\u0441\u0442\u043e \u044d\u0442\u043e\u0433\u043e \u0432\u0441\u0435\u043c \u0440\u0430\u0431\u043e\u0442\u0430\u044e\u0449\u0438\u043c \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0430\u043c 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