╨г╨┤╨╡╤А╨╢╨╕╨▓╨░╨╡╨╝╤Л╨╣ ╨╜╨░╨╗╨╛╨│


╨з╤В╨╛ ╤В╨░╨║╨╛╨╡ ╤Г╨┤╨╡╤А╨╢╨╕╨▓╨░╨╡╨╝╤Л╨╣ ╨╜╨░╨╗╨╛╨│?

╨г╨┤╨╡╤А╨╢╨╕╨▓╨░╨╡╨╝╤Л╨╣ ╨╜╨░╨╗╨╛╨│, ╤В╨░╨║╨╢╨╡ ╨╕╨╖╨▓╨╡╤Б╤В╨╜╤Л╨╣ ╨║╨░╨║ ╨╜╨░╨╗╨╛╨│ ╨╜╨░ ╤Г╨┤╨╡╤А╨╢╨░╨╜╨╕╨╡, ╨┐╤А╨╡╨┤╤Б╤В╨░╨▓╨╗╤П╨╡╤В ╤Б╨╛╨▒╨╛╨╣ ╨╜╨░╨╗╨╛╨│, ╨╛╨▒╤Л╤З╨╜╨╛ ╤Г╨┤╨╡╤А╨╢╨╕╨▓╨░╨╡╨╝╤Л╨╣ ╤Г ╨╕╤Б╤В╨╛╤З╨╜╨╕╨║╨░ ╤Б ╨┤╨╛╤Е╨╛╨┤╨░ ╨┐╨╗╨░╤В╨╡╨╗╤М╤Й╨╕╨║╨╛╨╝, ╨▓╨║╨╗╤О╤З╨░╤П ╨╗╨╕╤Ж, ╨┐╤А╨╛╨╢╨╕╨▓╨░╤О╤Й╨╕╤Е ╨▓ ╨┤╤А╤Г╨│╨╛╨╣ ╤Б╤В╤А╨░╨╜╨╡, ╤Б ╤А╨░╨▒╨╛╤В╨╜╨╕╨║╨░ ╨╝╨╡╤Б╤В╨╜╨╛╨╣ ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╕, ╨░ ╤В╨░╨║╨╢╨╡ ╤Б ╨┤╨╛╤Е╨╛╨┤╨░ ╨▓ ╨▓╨╕╨┤╨╡ ╨┐╤А╨╛╤Ж╨╡╨╜╤В╨╛╨▓ ╨╕ ╨┤╨╕╨▓╨╕╨┤╨╡╨╜╨┤╨╛╨▓ ╨▓ ╤Б╨╛╨╛╤В╨▓╨╡╤В╤Б╤В╨▓╨╕╨╕ ╤Б ╨╜╨░╨╗╨╛╨│╨╛╨▓╤Л╨╝ ╨╖╨░╨║╨╛╨╜╨╛╨┤╨░╤В╨╡╨╗╤М╤Б╤В╨▓╨╛╨╝ ╤Б╤В╤А╨░╨╜╨░ ╨▓╨╖╨╕╨╝╨░╨╡╤В ╨╜╨░╨╗╨╛╨│ ╤Г ╨╕╤Б╤В╨╛╤З╨╜╨╕╨║╨░ ╨╕ ╨┐╨╡╤А╨╡╤З╨╕╤Б╨╗╤П╨╡╤В╤Б╤П ╨┐╤А╨░╨▓╨╕╤В╨╡╨╗╤М╤Б╤В╨▓╤Г ╤Б╤В╤А╨░╨╜╤Л.

  • ╨Ш╨╖ ╨▓╤Л╤И╨╡╨┐╤А╨╕╨▓╨╡╨┤╨╡╨╜╨╜╨╛╨│╨╛ ╨╛╨┐╤А╨╡╨┤╨╡╨╗╨╡╨╜╨╕╤П ╤П╤Б╨╜╨╛, ╤З╤В╨╛ ╨╜╨░╨╗╨╛╨│ ╨╜╨░ ╤Г╨┤╨╡╤А╨╢╨░╨╜╨╕╨╡ ╨┐╤А╨╡╨┤╤Б╤В╨░╨▓╨╗╤П╨╡╤В ╤Б╨╛╨▒╨╛╨╣ ╨╜╨░╨╗╨╛╨│, ╤Г╨┤╨╡╤А╨╢╨╕╨▓╨░╨╡╨╝╤Л╨╣ ╤Г ╨╕╤Б╤В╨╛╤З╨╜╨╕╨║╨░ ╤Б ╨┐╤А╨╛╤Ж╨╡╨╜╤В╨╛╨▓, ╨┤╨╕╨▓╨╕╨┤╨╡╨╜╨┤╤Л╨Ф╨╕╨▓╨╕╨┤╨╡╨╜╨┤╤Л╨Ф╨╕╨▓╨╕╨┤╨╡╨╜╨┤╤Л ╨╛╤В╨╜╨╛╤Б╤П╤В╤Б╤П ╨║ ╤З╨░╤Б╤В╨╕ ╨┐╤А╨╕╨▒╤Л╨╗╨╕ ╨╛╤В ╨▒╨╕╨╖╨╜╨╡╤Б╨░, ╨▓╤Л╨┐╨╗╨░╤З╨╕╨▓╨░╨╡╨╝╨╛╨╣ ╨░╨║╤Ж╨╕╨╛╨╜╨╡╤А╨░╨╝ ╨▓ ╨║╨░╤З╨╡╤Б╤В╨▓╨╡ ╨▒╨╗╨░╨│╨╛╨┤╨░╤А╨╜╨╛╤Б╤В╨╕ ╨╖╨░ ╨╕╨╜╨▓╨╡╤Б╤В╨╕╤Ж╨╕╨╕ ╨▓ ╨║╨░╨┐╨╕╤В╨░╨╗ ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╕. ╨┐╨╗╨░╤В╨╡╨╗╤М╤Й╨╕╨║╨╛╨╝ ╤В╨░╨║╨╛╨│╨╛ ╨┤╨╛╤Е╨╛╨┤╨░, ╨░ ╨╖╨░╤В╨╡╨╝ ╨┐╨╡╤А╨╡╤З╨╕╤Б╨╗╤П╤О╤В╤Б╤П ╨┐╤А╨░╨▓╨╕╤В╨╡╨╗╤М╤Б╤В╨▓╤Г ╨╜╨░╨┐╤А╤П╨╝╤Г╤О.
  • ╨Ъ╤А╨╛╨╝╨╡ ╤В╨╛╨│╨╛, ╨┐╨╛╨╗╤Г╤З╨░╤В╨╡╨╗╤М, ╨║ ╨║╨╛╤В╨╛╤А╨╛╨╝╤Г ╨╛╨╜ ╨┐╤А╨╕╨╝╨╡╨╜╤П╨╡╤В╤Б╤П, ╨╝╨╛╨╢╨╡╤В ╨▒╤Л╤В╤М ╨╗╨╕╤Ж╨╛╨╝, ╤А╨╡╨╖╨╕╨┤╨╡╨╜╤В╨╛╨╝ ╨╕╨╗╨╕ ╨╜╨╡╤А╨╡╨╖╨╕╨┤╨╡╨╜╤В╨╛╨╝ ╤Н╤В╨╛╨╣ ╤Б╤В╤А╨░╨╜╤Л. ╨Ф╨╗╤П ╨┐╨╛╨╗╤Г╤З╨╡╨╜╨╕╤П ╤Б╤В╨░╤В╤Г╤Б╨░ ╤А╨╡╨╖╨╕╨┤╨╡╨╜╤В╨░ ╤Г╤З╨╕╤В╤Л╨▓╨░╤О╤В╤Б╤П ╨╜╨░╨╗╨╛╨│╨╛╨▓╤Л╨╡ ╨╜╨╛╤А╨╝╤Л ╤Б╤В╤А╨░╨╜╤Л. ╨Ъ╤А╨╛╨╝╨╡ ╤В╨╛╨│╨╛, ╤Г╨┤╨╡╤А╨╢╨░╨╜╨╜╤Л╨╣ ╨╜╨░╨╗╨╛╨│ ╨▓╤Л╤З╨╕╤В╨░╨╡╤В╤Б╤П ╨╕╨╖ ╨┤╨╛╤Е╨╛╨┤╨░, ╨╕╤Б╤В╨╛╤З╨╜╨╕╨║╨╛╨╝ ╨║╨╛╤В╨╛╤А╨╛╨│╨╛ ╤П╨▓╨╗╤П╨╡╤В╤Б╤П ╤Б╨░╨╝╨░ ╤Б╤В╤А╨░╨╜╨░, ╨┐╤А╨╛╨╕╨╖╨▓╨╛╨┤╤П╤Й╨░╤П ╨▓╤Л╤З╨╡╤В.

╨Ю╨│╨╗╨░╨▓╨╗╨╡╨╜╨╕╨╡

╨г╨┤╨╡╤А╨╢╨╕╨▓╨░╨╡╨╝╤Л╨╣ ╨╜╨░╨╗╨╛╨│

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╨в╨╕╨┐╤Л

╨Э╨╕╨╢╨╡ ╨┐╤А╨╕╨▓╨╡╨┤╨╡╨╜╤Л ╤А╨░╨╖╨╗╨╕╤З╨╜╤Л╨╡ ╨▓╨╕╨┤╤Л ╨╜╨░╨╗╨╛╨│╨░ ╤Г ╨╕╤Б╤В╨╛╤З╨╜╨╕╨║╨░, ╨▓╨╖╨╕╨╝╨░╨╡╨╝╨╛╨│╨╛ ╤Б ╨╝╨╜╨╛╨│╨╛╤З╨╕╤Б╨╗╨╡╨╜╨╜╤Л╤Е ╨╗╨╕╤Ж ╨▓ ╤Б╨╛╨╛╤В╨▓╨╡╤В╤Б╤В╨▓╨╕╨╕ ╤Б ╨╜╨░╨╗╨╛╨│╨╛╨▓╤Л╨╝╨╕ ╨╜╨╛╤А╨╝╨░╨╝╨╕ ╤Б╤В╤А╨░╨╜╤Л, ╨▓╨╖╨╕╨╝╨░╤О╤Й╨╡╨╣ ╤В╨░╨║╨╛╨╣ ╨╜╨░╨╗╨╛╨│:

тДЦ1 тАУ ╨г╨┤╨╡╤А╨╢╨░╨╜╨╕╨╡ ╨╜╨░╨╗╨╛╨│╨░ ╨╜╨░ ╨┐╨╗╨░╤В╨╡╨╢╨╕ ╨╕╨╜╨╛╤Б╤В╤А╨░╨╜╨╜╤Л╨╝ ╨╗╨╕╤Ж╨░╨╝

  • ╨г╨┤╨╡╤А╨╢╨░╨╜╨╜╤Л╨╣ ╨╜╨░╨╗╨╛╨│ ╨╜╨░ ╨┤╨╛╤Е╨╛╨┤ ╨╕╨╜╨╛╤Б╤В╤А╨░╨╜╨╜╨╛╨│╨╛ ╨╗╨╕╤Ж╨░ ╨▓╤Л╤З╨╕╤В╨░╨╡╤В╤Б╤П ╤Г ╨╕╤Б╤В╨╛╤З╨╜╨╕╨║╨░ ╨┐╨╛ ╤Д╨╕╨║╤Б╨╕╤А╨╛╨▓╨░╨╜╨╜╨╛╨╣ ╤Б╤В╨░╨▓╨║╨╡ 30% ╨╛╤В ╨▓╨░╨╗╨╛╨▓╨╛╨╣ ╤Б╤Г╨╝╨╝╤Л ╨┤╨╛╤Е╨╛╨┤╨░.
  • ╨н╤В╨╛ ╤Г╨┤╨╡╤А╨╢╨░╨╜╨╜╤Л╨╡ ╨╜╨░╨╗╨╛╨│╨╕, ╨║╨╛╤В╨╛╤А╤Л╨╡ ╨▓╨╖╨╕╨╝╨░╤О╤В╤Б╤П ╤Г ╨╕╤Б╤В╨╛╤З╨╜╨╕╨║╨░ ╤Д╨╡╨┤╨╡╤А╨░╨╗╤М╨╜╤Л╨╝ ╨┐╤А╨░╨▓╨╕╤В╨╡╨╗╤М╤Б╤В╨▓╨╛╨╝ ╨б╨и╨Р ╤Б ╨╕╨╜╨╛╤Б╤В╤А╨░╨╜╨╜╨╛╨│╨╛ ╨╗╨╕╤Ж╨░ ╤Б ╨╛╨┐╤А╨╡╨┤╨╡╨╗╨╡╨╜╨╜╤Л╤Е ╨▓╨╕╨┤╨╛╨▓ ╨╡╨│╨╛ ╨┐╨╛╤Б╤В╤Г╨┐╨╗╨╡╨╜╨╕╨╣.
  • ╨Ъ╤А╨╛╨╝╨╡ ╤В╨╛╨│╨╛, ╨┐╨░╤А╤В╨╜╨╡╤А╤Б╨║╨╕╨╡ ╤Д╨╕╤А╨╝╤Л ╤Г╨┐╨╗╨░╤З╨╕╨▓╨░╤О╤В ╨╜╨░╨╗╨╛╨│╨╕ ╤Б ╨┤╨╛╤Е╨╛╨┤╨╛╨▓, ╨┐╨╛╨╗╤Г╤З╨╡╨╜╨╜╤Л╤Е ╨╕╨╜╨╛╤Б╤В╤А╨░╨╜╨╜╤Л╨╝╨╕ ╨┐╨░╤А╤В╨╜╨╡╤А╨░╨╝╨╕ ╨╛╤В ╨┐╨░╤А╤В╨╜╨╡╤А╤Б╨║╨╕╤Е ╤Д╨╕╤А╨╝.
  • ╨Я╤А╨╛╤Ж╨╡╨╜╤В╨╜╤Л╨╣ ╨┤╨╛╤Е╨╛╨┤ ╨╜╨╡╤А╨╡╨╖╨╕╨┤╨╡╨╜╤В╨╛╨▓, ╨┤╨╕╨▓╨╕╨┤╨╡╨╜╨┤╤Л ╨╛╤В ╨╝╨╡╤Б╤В╨╜╤Л╤Е ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╣ ╨╕ ╨║╨╛╨╝╨┐╨╡╨╜╤Б╨░╤Ж╨╕╤П ╨╖╨░ ╤Г╤Б╨╗╤Г╨│╨╕, ╨░╤А╨╡╨╜╨┤╨╜╨░╤П ╨┐╨╗╨░╤В╨░, ╤А╨╛╤П╨╗╤В╨╕ ╨╕ ╨░╨╜╨╜╤Г╨╕╤В╨╡╤В╤Л ╤П╨▓╨╗╤П╤О╤В╤Б╤П ╨╛╨┐╤А╨╡╨┤╨╡╨╗╨╡╨╜╨╜╤Л╨╝╨╕ ╨▓╨╕╨┤╨░╨╝╨╕ ╨┐╨╗╨░╤В╨╡╨╢╨╡╨╣, ╨║╨╛╤В╨╛╤А╤Л╨╡ ╨┐╨╛╨┤╨╗╨╡╨╢╨░╤В ╨╜╨░╨╗╨╛╨│╨╛╨╛╨▒╨╗╨╛╨╢╨╡╨╜╨╕╤О ╤Г ╨╜╨╡╤А╨╡╨╖╨╕╨┤╨╡╨╜╤В╨╛╨▓ ╤Б╤В╤А╨░╨╜╤Л, ╤Г╨┤╨╡╤А╨╢╨╕╨▓╨░╤О╤Й╨╡╨╣ ╨╜╨░╨╗╨╛╨│╨╕.

# 2 — ╨Ч╨░╤А╨░╨▒╨╛╤В╨╜╨░╤П ╨┐╨╗╨░╤В╨░ ╨г╨┤╨╡╤А╨╢╨╕╨▓╨░╨╡╨╝╤Л╨╣ ╨╜╨░╨╗╨╛╨│

  • ╨Э╨░╨╗╨╛╨│╨╕, ╤Г╨┤╨╡╤А╨╢╨╕╨▓╨░╨╡╨╝╤Л╨╡ ╤Б ╨╖╨░╤А╨░╨▒╨╛╤В╨╜╨╛╨╣ ╨┐╨╗╨░╤В╤Л, ╨┐╤А╨╡╨┤╤Б╤В╨░╨▓╨╗╤П╤О╤В ╤Б╨╛╨▒╨╛╨╣ ╨│╤А╨░╨┤╤Г╨╕╤А╨╛╨▓╨░╨╜╨╜╤Л╨╡ ╨╜╨░╨╗╨╛╨│╨╛╨▓╤Л╨╡ ╤Б╤В╨░╨▓╨║╨╕, ╨╕, ╤Б╨╗╨╡╨┤╨╛╨▓╨░╤В╨╡╨╗╤М╨╜╨╛, ╨▒╨╛╨╗╨╡╨╡ ╨▓╤Л╤Б╨╛╨║╨░╤П ╨╖╨░╤А╨░╨▒╨╛╤В╨╜╨░╤П ╨┐╨╗╨░╤В╨░ ╨▒╤Г╨┤╨╡╤В ╨╛╨▒╨╗╨░╨│╨░╤В╤М╤Б╤П ╨▒╨╛╨╗╨╡╨╡ ╨▓╤Л╤Б╨╛╨║╨╕╨╝╨╕ ╨╜╨░╨╗╨╛╨│╨░╨╝╨╕. ╨Э╨░╨┐╤А╨╛╤В╨╕╨▓, ╨▒╨╛╨╗╨╡╨╡ ╨╜╨╕╨╖╨║╨╕╨╣ ╨╜╨░╨╗╨╛╨│ ╨╜╨░ ╤Г╨┤╨╡╤А╨╢╨░╨╜╨╕╨╡ ╨▒╤Г╨┤╨╡╤В ╨╛╤В╨▓╨╡╤З╨░╤В╤М ╨╖╨░ ╨▒╨╛╨╗╨╡╨╡ ╨╜╨╕╨╖╨║╨╕╨╣ ╤Г╨┤╨╡╤А╨╢╨╕╨▓╨░╨╡╨╝╤Л╨╣ ╨╜╨░╨╗╨╛╨│, ╨╕, ╤Б╨╗╨╡╨┤╨╛╨▓╨░╤В╨╡╨╗╤М╨╜╨╛, ╤Б╤Г╤Й╨╡╤Б╤В╨▓╤Г╨╡╤В ╤Б╨┐╤А╨░╨▓╨╡╨┤╨╗╨╕╨▓╨╛╨╡ ╨╛╤В╨╜╨╛╤И╨╡╨╜╨╕╨╡ ╨║ ╨║╨░╨╢╨┤╨╛╨╝╤Г ╨║╨╗╨░╤Б╤Б╤Г ╤Б╨╛╤В╤А╤Г╨┤╨╜╨╕╨║╨╛╨▓.
  • ╨а╨░╨▒╨╛╤В╨╛╨┤╨░╤В╨╡╨╗╨╕ ╨▓╤Л╤З╨╕╤В╨░╤О╤В ╨╡╨│╨╛ ╨╕╨╖ ╨╖╨░╤А╨░╨▒╨╛╤В╨╜╨╛╨╣ ╨┐╨╗╨░╤В╤Л ╨╕ ╨╖╨░╤А╨░╨▒╨╛╤В╨╜╨╛╨╣ ╨┐╨╗╨░╤В╤Л ╤А╨░╨▒╨╛╤В╨╜╨╕╨║╨░.
  • ╨Ъ╤А╨╛╨╝╨╡ ╤В╨╛╨│╨╛, ╤Г╨┤╨╡╤А╨╢╨░╨╜╨╕╨╡ ╨┐╨╛╤Б╨╛╨▒╨╕╨╣╨г╨┤╨╡╤А╨╢╨░╨╜╨╕╨╡ ╨┐╨╛╤Б╨╛╨▒╨╕╨╣╨Я╨╛╤Б╨╛╨▒╨╕╨╡ ╨┐╨╛ ╤Г╨┤╨╡╤А╨╢╨░╨╜╨╕╤О ╨╛╤В╨╜╨╛╤Б╨╕╤В╤Б╤П ╨║ ╨╛╨┐╤А╨╡╨┤╨╡╨╗╨╡╨╜╨╜╨╛╨╣ ╤Б╤Г╨╝╨╝╨╡ ╨┤╨╡╨╜╨╡╨│, ╤Г╨┤╨╡╤А╨╢╨╕╨▓╨░╨╡╨╝╨╛╨╣ ╤А╨░╨▒╨╛╤В╨╛╨┤╨░╤В╨╡╨╗╨╡╨╝ ╨╕╨╖ ╨╖╨░╤А╨┐╨╗╨░╤В╤Л ╤А╨░╨▒╨╛╤В╨╜╨╕╨║╨░. ╨Ч╨░╤В╨╡╨╝ ╤А╨░╨▒╨╛╤В╨╛╨┤╨░╤В╨╡╨╗╤М ╨▓╤Л╨┐╨╗╨░╤З╨╕╨▓╨░╨╡╤В ╤Б╤Г╨╝╨╝╤Г ╨▓ IRS (╨б╨╗╤Г╨╢╨▒╨░ ╨▓╨╜╤Г╤В╤А╨╡╨╜╨╜╨╕╤Е ╨┤╨╛╤Е╨╛╨┤╨╛╨▓) ╨╛╤В ╨╕╨╝╨╡╨╜╨╕ ╤А╨░╨▒╨╛╤В╨╜╨╕╨║╨░. ╨б╨╗╨╡╨┤╨╛╨▓╨░╤В╨╡╨╗╤М╨╜╨╛, ╤З╨╡╨╝ ╨▒╨╛╨╗╤М╤И╨╡ ╨┐╨╛╤Б╨╛╨▒╨╕╨╣ ╤В╤А╨╡╨▒╤Г╨╡╤В ╤З╨╡╨╗╨╛╨▓╨╡╨║, ╤В╨╡╨╝ ╨╝╨╡╨╜╤М╤И╨╡ ╨╜╨░╨╗╨╛╨│╨╛╨▓ ╨╛╨╜ ╨┤╨╛╨╗╨╢╨╡╨╜ ╨┐╨╗╨░╤В╨╕╤В╤М. ╨┐╨╛╨┤╤А╨╛╨▒╨╜╨╡╨╡ ╨╛╨▒ ╤Г╨┤╨╡╤А╨╢╨░╨╜╨╜╤Л╤Е ╨╜╨░╨╗╨╛╨│╨░╤Е ╤П╨▓╨╗╤П╤О╤В╤Б╤П ╤З╨░╤Б╤В╤М╤О ╤А╨░╤Б╤З╨╡╤В╨░ ╤Г╨┤╨╡╤А╨╢╨░╨╜╨╜╤Л╤Е ╨╜╨░╨╗╨╛╨│╨╛╨▓, ╨┐╨╛╤Б╨║╨╛╨╗╤М╨║╤Г ╤Г╨┤╨╡╤А╨╢╨░╨╜╨╜╤Л╨╡ ╨╜╨░╨╗╨╛╨│╨╛╨▓╤Л╨╡ ╨╗╤М╨│╨╛╤В╤Л ╤П╨▓╨╗╤П╤О╤В╤Б╤П ╨╜╨░╨╗╨╛╨│╨╛╨▓╤Л╨╝╨╕ ╨╗╤М╨│╨╛╤В╨░╨╝╨╕ ╨┐╨╛ ╤Г╨┤╨╡╤А╨╢╨░╨╜╨╜╤Л╨╝ ╨╜╨░╨╗╨╛╨│╨░╨╝, ╤Г╨┤╨╡╤А╨╢╨░╨╜╨╜╤Л╨╡ ╨╜╨░╨╗╨╛╨│╨╕ ╨╜╨╡ ╨▓╤Л╤З╨╕╤В╨░╤О╤В╤Б╤П.

#3 тАУ ╨а╨╡╨╖╨╡╤А╨▓╨╜╨╛╨╡ ╤Г╨┤╨╡╤А╨╢╨░╨╜╨╕╨╡ ╨┤╨╕╨▓╨╕╨┤╨╡╨╜╨┤╨╛╨▓ ╨╕ ╨┐╤А╨╛╤Ж╨╡╨╜╤В╨╛╨▓

  • ╨а╨╡╨╖╨╡╤А╨▓╨╜╨╛╨╡ ╤Г╨┤╨╡╤А╨╢╨░╨╜╨╕╨╡╨а╨╡╨╖╨╡╤А╨▓╨╜╨╛╨╡ ╤Г╨┤╨╡╤А╨╢╨░╨╜╨╕╨╡╨а╨╡╨╖╨╡╤А╨▓╨╜╨╛╨╡ ╤Г╨┤╨╡╤А╨╢╨░╨╜╨╕╨╡ тАУ ╤Н╤В╨╛ ╨┐╤А╨░╨║╤В╨╕╨║╨░, ╨║╨╛╨│╨┤╨░ ╨╛╤А╨│╨░╨╜╤Л ╨▓╨╗╨░╤Б╤В╨╕ ╤Г╨┤╨╡╤А╨╢╨╕╨▓╨░╤О╤В ╨╛╨┐╤А╨╡╨┤╨╡╨╗╨╡╨╜╨╜╤Л╨╣ ╨┐╤А╨╛╤Ж╨╡╨╜╤В ╨╕╨╗╨╕ ╤Б╤Г╨╝╨╝╤Г ╨╕╨╜╨▓╨╡╤Б╤В╨╕╤Ж╨╕╨╛╨╜╨╜╨╛╨│╨╛ ╨┤╨╛╤Е╨╛╨┤╨░ ╨╕╨╜╨▓╨╡╤Б╤В╨╛╤А╨░. ╨н╤В╨╛ ╨╝╨╛╨╢╨╡╤В ╨┐╤А╨╛╨╕╨╖╨╛╨╣╤В╨╕ ╨┐╨╛ ╤А╨░╨╖╨╜╤Л╨╝ ╨┐╤А╨╕╤З╨╕╨╜╨░╨╝, ╨▓ ╤В╨╛╨╝ ╤З╨╕╤Б╨╗╨╡ ╨▓ ╤Б╨╗╤Г╤З╨░╤П╤Е, ╨║╨╛╨│╨┤╨░ ╨┐╨╗╨░╤В╨╡╨╗╤М╤Й╨╕╨║ ╨╕╨╗╨╕ ╨╕╨╜╨▓╨╡╤Б╤В╨╛╤А ╨╜╨╡ ╨┐╤А╨╡╨┤╨╛╤Б╤В╨░╨▓╨╗╤П╨╡╤В ╨╛╨▒╤К╨╡╨║╤В╤Г ╨╕╨╜╨▓╨╡╤Б╤В╨╕╤Ж╨╕╨╣ ╨┐╤А╨░╨▓╨╕╨╗╤М╨╜╤Л╨╣ ╨╕╨┤╨╡╨╜╤В╨╕╤Д╨╕╨║╨░╤Ж╨╕╨╛╨╜╨╜╤Л╨╣ ╨╜╨╛╨╝╨╡╤А ╨╜╨░╨╗╨╛╨│╨╛╨┐╨╗╨░╤В╨╡╨╗╤М╤Й╨╕╨║╨░.╨Я╨╛╨┤╤А╨╛╨▒╨╜╨╡╨╡ ╨╛ ╨╜╨░╨╗╨╛╨│╨░╤Е╨║╨░╨║ ╤Б╨╗╨╡╨┤╤Г╨╡╤В ╨╕╨╖ ╨╜╨░╨╖╨▓╨░╨╜╨╕╤П, ╨▓╤Л╤З╨╕╤В╨░╤О╤В╤Б╤П ╨╕╨╖ ╨┤╨╕╨▓╨╕╨┤╨╡╨╜╨┤╨╛╨▓ ╨╕ ╨┐╤А╨╛╤Ж╨╡╨╜╤В╨╛╨▓ ╨┐╨╛╨╗╤Г╤З╨░╤В╨╡╨╗╤П.
  • ╨Ч╨┤╨╡╤Б╤М ╤Д╨╡╨┤╨╡╤А╨░╨╗╤М╨╜╤Л╨╣ ╨┐╨╛╨┤╨╛╤Е╨╛╨┤╨╜╤Л╨╣ ╨╜╨░╨╗╨╛╨│ ╨▓╤Л╤З╨╕╤В╨░╨╡╤В╤Б╤П ╤Г ╨╕╤Б╤В╨╛╤З╨╜╨╕╨║╨░ ╨┐╨╛ ╤В╨░╨║╨╕╨╝ ╨┐╤А╨╛╤Ж╨╡╨╜╤В╨╜╤Л╨╝ ╨┤╨╕╨▓╨╕╨┤╨╡╨╜╨┤╨░╨╝ ╨╕ ╨┤╤А╤Г╨│╨╕╨╝ ╨▓╨╕╨┤╨░╨╝ ╨┤╨╛╤Е╨╛╨┤╨╛╨▓ ╨▓ ╨╝╨╛╨╝╨╡╨╜╤В ╨▓╤Л╨┐╨╗╨░╤В╤Л ╨┤╨╡╤А╨╢╨░╤В╨╡╨╗╤П╨╝ ╨░╨║╤Ж╨╕╨╣ ╨╕ ╨┤╤А╤Г╨│╨╕╤Е ╨╕╨╜╤Б╤В╤А╤Г╨╝╨╡╨╜╤В╨╛╨▓.
  • ╨Я╤А╨╕╨╝╨╡╨╜╨╕╨╝╨╛╤Б╤В╤М: ╨Ф╨╛╨┐╨╛╨╗╨╜╨╕╤В╨╡╨╗╤М╨╜╤Л╨╡ ╤Г╨┤╨╡╤А╨╢╨░╨╜╨╜╤Л╨╡ ╨╜╨░╨╗╨╛╨│╨╕ ╨┐╤А╨╕╨╝╨╡╨╜╤П╤О╤В╤Б╤П, ╨╡╤Б╨╗╨╕ ╨┐╨╛╨╗╤Г╤З╨░╤В╨╡╨╗╨╡╨╝ ╤П╨▓╨╗╤П╨╡╤В╤Б╤П ╨╕╨╜╨╛╤Б╤В╤А╨░╨╜╨╜╨╛╨╡ ╨╗╨╕╤Ж╨╛, ╨░ ╤В╨░╨║╨╢╨╡ ╨╡╤Б╨╗╨╕ ╨╗╨╕╤Ж╨╛ ╨╜╨╡ ╨┐╤А╨╡╨┤╨╛╤Б╤В╨░╨▓╨╗╤П╨╡╤В ╨╜╨░╨╗╨╛╨│╨╛╨▓╤Л╨╣ ╨╕╨┤╨╡╨╜╤В╨╕╤Д╨╕╨║╨░╤Ж╨╕╨╛╨╜╨╜╤Л╨╣ ╨╜╨╛╨╝╨╡╤А ╨▓ ╤Д╨╛╤А╨╝╨╡ W 9 ╨╕╨╗╨╕ ╨╗╨╕╤Ж╨╛ ╨▒╤Л╨╗╨╛ ╤Г╨▓╨╡╨┤╨╛╨╝╨╗╨╡╨╜╨╛ ╨╜╨░╨╗╨╛╨│╨╛╨▓╨╛╨╣ ╤Б╨╗╤Г╨╢╨▒╨╛╨╣ ╨Ш╨╜╨┤╨╕╨╕, ╨┐╨╛╤Б╨║╨╛╨╗╤М╨║╤Г ╤В╤А╨╡╨▒╤Г╨╡╤В╤Б╤П ╨╗╨╕╤Ж╨╛, ╤Г╨┐╨╗╨░╤З╨╕╨▓╨░╤О╤Й╨╡╨╡ ╨┐╨╛╨╗╨╜╤Л╨╣ ╤Г╨┤╨╡╤А╨╢╨░╨╜╨╜╤Л╨╣ ╨╜╨░╨╗╨╛╨│. ╨▒╤Л╤В╤М ╨▓╤Л╤З╤В╨╡╨╜╤Л.

╨Ъ╨░╨║ ╤А╨░╤Б╤Б╤З╨╕╤В╨░╤В╤М ╨┐╨╛╨┤╨╛╤Е╨╛╨┤╨╜╤Л╨╣ ╨╜╨░╨╗╨╛╨│?

╨Ю╨╜╨╕ ╤А╨░╤Б╤Б╤З╨╕╤В╤Л╨▓╨░╤О╤В╤Б╤П ╨╕ ╨▓╤Л╤З╨╕╤В╨░╤О╤В╤Б╤П ╨╜╨░ ╨╛╤Б╨╜╨╛╨▓╨╡ ╨┤╨▓╤Г╤Е ╨▓╨╡╤Й╨╡╨╣: ╤Б╤Г╨╝╨╝╤Л ╨╖╨░╤А╨░╨▒╨╛╤В╨░╨╜╨╜╨╛╨│╨╛ ╨┤╨╛╤Е╨╛╨┤╨░ ╨╕ ╤Б╨▓╨╡╨┤╨╡╨╜╨╕╨╣, ╨┐╤А╨╡╨┤╨╛╤Б╤В╨░╨▓╨╗╨╡╨╜╨╜╤Л╤Е ╤А╨░╨▒╨╛╤В╨╜╨╕╨║╨╛╨╝ ╤А╨░╨▒╨╛╤В╨╛╨┤╨░╤В╨╡╨╗╤О ╨▓ ╤В╨╡╤А╨╝╨╕╨╜╨╡ W-4.

╨Ф╨╗╤П ╨║╨░╨╢╨┤╨╛╨╣ ╨║╨░╤В╨╡╨│╨╛╤А╨╕╨╕ ╨┐╨╛╨╗╤Г╤З╨░╤В╨╡╨╗╨╡╨╣ ╨╛╨╜ ╤А╨░╤Б╤Б╤З╨╕╤В╤Л╨▓╨░╨╡╤В╤Б╤П ╨┐╨╛-╤А╨░╨╖╨╜╨╛╨╝╤Г. ╨Э╨░╨┐╤А╨╕╨╝╨╡╤А, ╤Г╨┤╨╡╤А╨╢╨╕╨▓╨░╨╡╨╝╤Л╨╣ ╨╜╨░╨╗╨╛╨│ ╨╜╨░ ╨╖╨░╤А╨░╨▒╨╛╤В╨╜╤Г╤О ╨┐╨╗╨░╤В╤Г ╤А╨░╤Б╤Б╤З╨╕╤В╤Л╨▓╨░╨╡╤В╤Б╤П ╨▓ ╤Б╨╛╨╛╤В╨▓╨╡╤В╤Б╤В╨▓╨╕╨╕ ╤Б ╤В╨░╨▒╨╗╨╕╤Ж╨╡╨╣ ╤Г╨┤╨╡╤А╨╢╨░╨╜╨╕╤П ╨╕ ╨┐╤Г╨▒╨╗╨╕╨║╨░╤Ж╨╕╨╡╨╣ 15. ╨Э╨░╨┐╤А╨╛╤В╨╕╨▓, ╤Г╨┤╨╡╤А╨╢╨╕╨▓╨░╨╡╨╝╤Л╨╣ ╨╜╨░╨╗╨╛╨│ ╤Б ╤Д╨╕╨╖╨╕╤З╨╡╤Б╨║╨╛╨│╨╛ ╨╗╨╕╤Ж╨░ ╤А╨░╤Б╤Б╤З╨╕╤В╤Л╨▓╨░╨╡╤В╤Б╤П ╤Б ╤А╨░╨╖╨╗╨╕╤З╨╜╤Л╤Е ╤А╨╡╨│╤Г╨╗╤П╤А╨╜╤Л╤Е ╨┤╨╛╤Е╨╛╨┤╨╛╨▓, ╨░ ╤В╨░╨║╨╢╨╡ ╤Б ╨╗╨╛╤В╨╡╤А╨╡╨╣, ╤Б╤В╨░╨▓╨╛╨║ ╨╕ ╤В. ╨┤. ╤Б ╨╕╤Б╨┐╨╛╨╗╤М╨╖╨╛╨▓╨░╨╜╨╕╨╡╨╝ ╨╛╤Ж╨╡╨╜╤Й╨╕╨║╨░ ╤Г╨┤╨╡╤А╨╢╨░╨╜╨╕╤П ╨╕ ╨╛╨╢╨╕╨┤╨░╨╡╨╝╨╛╨│╨╛ ╨┤╨╛╤Е╨╛╨┤╨░.

╨Я╤А╨╕╨╝╨╡╤А╤Л

╨Я╤А╨╡╨┤╨┐╨╛╨╗╨╛╨╢╨╕╨╝, ╨╝╨╕╤Б╤В╨╡╤А ╨е ╨┐╨╛╨╗╤Г╤З╨░╨╡╤В ╨╖╨░╤А╨┐╨╗╨░╤В╤Г ╨▓ ╤А╨░╨╖╨╝╨╡╤А╨╡ 36 000 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨▓ ╨│╨╛╨┤. ╨Я╤А╨╕ ╨│╨╛╨┤╨╛╨▓╨╛╨╣ ╨╖╨░╤А╨┐╨╗╨░╤В╨╡ ╨▓ 36 000 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨╡╨│╨╛ ╨╡╨╢╨╡╨╝╨╡╤Б╤П╤З╨╜╤Л╨╣ ╨┤╨╛╤Е╨╛╨┤ ╤Б╨╛╤Б╤В╨░╨▓╨╗╤П╨╡╤В 3 000 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ (36 000 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ / 12).

╨Ю╨┤╨╜╨░╨║╨╛ 10% ╤Г╨┤╨╡╤А╨╢╨╕╨▓╨░╨╡╨╝╤Л╨╣ ╨╜╨░╨╗╨╛╨│ ╨▓╤Л╤З╨╕╤В╨░╨╡╤В╤Б╤П ╨╕╨╖ ╤В╨╛╨│╨╛ ╨╢╨╡, ╨╕, ╤Б╨╗╨╡╨┤╨╛╨▓╨░╤В╨╡╨╗╤М╨╜╨╛, ╨╛╨╜ ╨╖╨░╨▒╨╕╤А╨░╨╡╤В ╨┤╨╛╨╝╨╛╨╣ ╤В╨╛╨╗╤М╨║╨╛ 27 000 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ (30 000 тАУ 3 000 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓), ╨░ ╨╛╤Б╤В╨░╤В╨╛╨║ ╨▓ ╤А╨░╨╖╨╝╨╡╤А╨╡ 3 000 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨▓╤Л╤З╨╕╤В╨░╨╡╤В╤Б╤П ╤Г ╨╕╤Б╤В╨╛╤З╨╜╨╕╨║╨░ ╨▓ ╨║╨░╤З╨╡╤Б╤В╨▓╨╡ ╨╜╨░╨╗╨╛╨│╨░ ╨╜╨░ ╤Г╨┤╨╡╤А╨╢╨░╨╜╨╕╨╡.

╨Я╨╛╤З╨╡╨╝╤Г ╨▓╨╖╨╕╨╝╨░╨╡╤В╤Б╤П ╨┐╨╛╨┤╨╛╤Е╨╛╨┤╨╜╤Л╨╣ ╨╜╨░╨╗╨╛╨│?

  • ╨Э╨░╨╕╨▒╨╛╨╗╨╡╨╡ ╨▓╨░╨╢╨╜╨╛╨╣ ╨┐╤А╨╕╤З╨╕╨╜╨╛╨╣ ╨▓╨╖╨╕╨╝╨░╨╜╨╕╤П ╨╜╨░╨╗╨╛╨│╨░ ╨╜╨░ ╤Г╨┤╨╡╤А╨╢╨░╨╜╨╕╨╡ ╤П╨▓╨╗╤П╨╡╤В╤Б╤П ╤В╨╛, ╤З╤В╨╛ ╨╛╨╜ ╨╛╤Б╨▓╨╛╨▒╨╛╨╢╨┤╨░╨╡╤В ╤З╨╡╨╗╨╛╨▓╨╡╨║╨░ ╨╛╤В ╤Г╨┐╨╗╨░╤В╤Л ╨╛╨│╤А╨╛╨╝╨╜╤Л╤Е ╤Б╤Г╨╝╨╝ ╨╖╨░ ╨╛╨┤╨╕╨╜ ╨╝╨╡╤Б╤П╤Ж. ╨б╨╗╨╡╨┤╨╛╨▓╨░╤В╨╡╨╗╤М╨╜╨╛, ╤Н╤В╨╛ ╨▓╨╕╨┤ ╨░╨▓╨░╨╜╤Б╨╛╨▓╨╛╨│╨╛ ╨╜╨░╨╗╨╛╨│╨░, ╨║╨╛╤В╨╛╤А╤Л╨╣ ╨▓╤Л╤З╨╕╤В╨░╨╡╤В╤Б╤П ╨╕ ╤Г╨┐╨╗╨░╤З╨╕╨▓╨░╨╡╤В╤Б╤П ╨┐╨╗╨░╤В╨╡╨╗╤М╤Й╨╕╨║╨╛╨╝ ╨│╨╛╤Б╤Г╨┤╨░╤А╤Б╤В╨▓╤Г ╨║╨░╨╢╨┤╤Л╨╣ ╨╝╨╡╤Б╤П╤Ж ╨╕ ╤В. ╨┤.
  • ╨в╨░╨║╨╕╨╝ ╨╛╨▒╤А╨░╨╖╨╛╨╝, ╨┐╨╛╨┤╨╛╨▒╨╜╨╛ ╤Б╤В╤А╨░╤Е╨╛╨▓╨╛╨╝╤Г ╨┐╨╛╨╗╨╕╤Б╤Г, ╨┐╨╛ ╨║╨╛╤В╨╛╤А╨╛╨╝╤Г ╨┐╨╡╤А╨╕╨╛╨┤╨╕╤З╨╡╤Б╨║╨╕ ╨▓╤Л╨┐╨╗╨░╤З╨╕╨▓╨░╨╡╤В╤Б╤П ╨╝╨╡╨╜╤М╤И╨░╤П ╤Б╤Г╨╝╨╝╨░ ╨╖╨░ ╨╖╨╜╨░╤З╨╕╤В╨╡╨╗╤М╨╜╨╛╨╡ ╤Г╨▒╨╡╨╢╨╕╤Й╨╡ ╨▓ ╨▒╤Г╨┤╤Г╤Й╨╡╨╝, ╤Г╨┤╨╡╤А╨╢╨░╨╜╨╜╤Л╨╣ ╨╜╨░╨╗╨╛╨│ ╤А╨░╨▒╨╛╤В╨░╨╡╤В ╤В╨░╨║╨╕╨╝ ╨╢╨╡ ╨╛╨▒╤А╨░╨╖╨╛╨╝.
  • ╨Ъ╤А╨╛╨╝╨╡ ╤В╨╛╨│╨╛, ╨┤╨╗╤П ╨┐╤А╨░╨▓╨╕╤В╨╡╨╗╤М╤Б╤В╨▓╨░ ╤Н╤В╨╛ ╤Б╤В╨░╨╜╨╛╨▓╨╕╤В╤Б╤П ╨╛╨│╤А╨╛╨╝╨╜╤Л╨╝ ╨╛╨▒╨╗╨╡╨│╤З╨╡╨╜╨╕╨╡╨╝, ╨┐╨╛╤Б╨║╨╛╨╗╤М╨║╤Г ╨╕╤Е ╨┐╨╛╨▓╤Б╨╡╨┤╨╜╨╡╨▓╨╜╤Л╨╡ ╤А╨░╤Б╤Е╨╛╨┤╤Л ╨╝╨╛╨│╤Г╤В ╨▒╤Л╤В╤М ╤Б╨┤╨╡╨╗╨░╨╜╤Л ╨╕╨╖ ╤В╨░╨║╨╕╤Е ╨┐╨╡╤А╨╕╨╛╨┤╨╕╤З╨╡╤Б╨║╨╕╤Е ╨┐╨╗╨░╤В╨╡╨╢╨╡╨╣ ╨▓╨╝╨╡╤Б╤В╨╛ ╤В╨╛╨│╨╛, ╤З╤В╨╛╨▒╤Л ╨╢╨┤╨░╤В╤М ╤В╨░╨║ ╨┤╨╛╨╗╨│╨╛.

╨а╨░╨╖╨╜╨╕╤Ж╨░ ╨╝╨╡╨╢╨┤╤Г ╤Г╨┤╨╡╤А╨╢╨╕╨▓╨░╨╡╨╝╤Л╨╝ ╨╜╨░╨╗╨╛╨│╨╛╨╝ ╨╕ ╨╜╨░╨╗╨╛╨│╨╛╨╝, ╤Г╨┤╨╡╤А╨╢╨╕╨▓╨░╨╡╨╝╤Л╨╝ ╤Г ╨╕╤Б╤В╨╛╤З╨╜╨╕╨║╨░ (TDS)

╨б╤Г╤Й╨╡╤Б╤В╨▓╤Г╨╡╤В ╤В╨╛╨╜╨║╨░╤П ╤А╨░╨╖╨╜╨╕╤Ж╨░ ╨╝╨╡╨╢╨┤╤Г ╤Г╨┤╨╡╤А╨╢╨╕╨▓╨░╨╡╨╝╤Л╨╝ ╨╜╨░╨╗╨╛╨│╨╛╨╝ ╨╕ ╨╜╨░╨╗╨╛╨│╨╛╨╝, ╨▓╤Л╤З╨╕╤В╨░╨╡╨╝╤Л╨╝ ╤Г ╨╕╤Б╤В╨╛╤З╨╜╨╕╨║╨░ (TDSTDSTDS (Tax Deducted at Source) тАФ ╤Н╤В╨╛ ╨╝╨╡╤Е╨░╨╜╨╕╨╖╨╝, ╨┐╤А╨╕ ╨║╨╛╤В╨╛╤А╨╛╨╝ ╨┐╨╛╨┤╨╛╤Е╨╛╨┤╨╜╤Л╨╣ ╨╜╨░╨╗╨╛╨│ ╨▓╨╖╨╕╨╝╨░╨╡╤В╤Б╤П ╤Г ╨╕╤Б╤В╨╛╤З╨╜╨╕╨║╨░ ╨┐╨╛╨╗╤Г╤З╨╡╨╜╨╕╤П ╨┤╨╛╤Е╨╛╨┤╨░. ╨в╨╛╤В, ╨║╤В╨╛ ╨┐╤А╨╛╨╕╨╖╨▓╨╛╨┤╨╕╤В ╨┐╨╗╨░╤В╨╡╨╢ ╨┤╤А╤Г╨│╨╛╨╝╤Г ╨╗╨╕╤Ж╤Г, ╨▓╤Л╤З╨╕╤В╨░╨╡╤В TDS ╨╕╨╖ ╤Б╤Г╨╝╨╝╤Г ╨╕ ╨┐╨╡╤А╨╡╨▓╨╛╨┤╨╕╤В ╤Б╤Г╨╝╨╝╤Г ╨┐╤А╨░╨▓╨╕╤В╨╡╨╗╤М╤Б╤В╨▓╤Г ╨╛╤В ╨╕╨╝╨╡╨╜╨╕ ╨┐╨╛╨╗╤Г╤З╨░╤В╨╡╨╗╤П (╨┐╨╛╨┤╤А╨╛╨▒╨╜╨╡╨╡), ╨│╨┤╨╡ ╤В╨╡╤А╨╝╨╕╨╜ ╤Г╨┤╨╡╤А╨╢╨░╨╜╨╕╤П ╨╜╨░╨╗╨╛╨│╨░ ╨╛╨▒╤Л╤З╨╜╨╛ ╨▒╨╛╨╗╨╡╨╡ ╤А╨░╤Б╨┐╤А╨╛╤Б╤В╤А╨░╨╜╨╡╨╜ ╨▓ ╤Б╨╗╤Г╤З╨░╨╡ ╨┐╨╗╨░╤В╨╡╨╢╨░ ╨╖╨░ ╨┐╤А╨╡╨┤╨╡╨╗╨░╨╝╨╕ ╤Б╤В╤А╨░╨╜╤Л ╨╕╨╗╨╕ ╨┐╨╗╨░╤В╨╡╨╢╨░, ╤Б╨┤╨╡╨╗╨░╨╜╨╜╨╛╨│╨╛ ╨╜╨╡╤А╨╡╨╖╨╕╨┤╨╡╨╜╤В╨░╨╝. ╨в╨╛ ╨╢╨╡ ╤Б╨░╨╝╨╛╨╡ ╨╛╤В╨╜╨╛╤Б╨╕╤В╤Б╤П ╨║ ╤Б╤Г╨╝╨╝╨╡, ╨║╨╛╤В╨╛╤А╨░╤П ╨▓╤Л╤З╨╕╤В╨░╨╡╤В╤Б╤П ╨┐╨╗╨░╤В╨╡╨╗╤М╤Й╨╕╨║╨╛╨╝ ╨╖╨░╨▒╨╗╨░╨│╨╛╨▓╤А╨╡╨╝╨╡╨╜╨╜╨╛ ╨┤╨╛ ╤Д╨░╨║╤В╨╕╤З╨╡╤Б╨║╨╛╨│╨╛ ╨┐╨╗╨░╤В╨╡╨╢╨░, ╨░ ╨╖╨░╤В╨╡╨╝ ╨┤╨╡╨┐╨╛╨╜╨╕╤А╤Г╨╡╤В╤Б╤П ╨┐╤А╨░╨▓╨╕╤В╨╡╨╗╤М╤Б╤В╨▓╤Г ╨▓ ╤Г╤Б╤В╨░╨╜╨╛╨▓╨╗╨╡╨╜╨╜╤Л╨╣ ╤Б╤А╨╛╨║. ╨Т ╤В╨╛ ╨╢╨╡ ╨▓╤А╨╡╨╝╤П ╨╜╨░╨╗╨╛╨│, ╨▓╤Л╤З╨╕╤В╨░╨╡╨╝╤Л╨╣ ╤Г ╨╕╤Б╤В╨╛╤З╨╜╨╕╨║╨░, ╨┐╤А╨╡╨┤╤Б╤В╨░╨▓╨╗╤П╨╡╤В ╤Б╨╛╨▒╨╛╨╣ ╤Б╤Г╨╝╨╝╤Г, ╨▓╤Л╤З╤В╨╡╨╜╨╜╤Г╤О ╨▓ ╨╝╨╛╨╝╨╡╨╜╤В ╨╛╤Б╤Г╤Й╨╡╤Б╤В╨▓╨╗╨╡╨╜╨╕╤П ╨┐╨╗╨░╤В╨╡╨╢╨░ ╨╕ ╤Г╨┐╨╗╨░╤З╨╡╨╜╨╜╤Г╤О ╨│╨╛╤Б╤Г╨┤╨░╤А╤Б╤В╨▓╤Г ╨╛╤В ╨╕╨╝╨╡╨╜╨╕ ╨▓╤Л╤З╨╕╤В╨░╨╡╨╝╨╛╨│╨╛.

╨б╤В╨░╨▓╨║╨╕ ╨┐╨╛╨┤╨╛╤Е╨╛╨┤╨╜╨╛╨│╨╛ ╨╜╨░╨╗╨╛╨│╨░

╨Т ╨б╨╛╨╡╨┤╨╕╨╜╨╡╨╜╨╜╤Л╤Е ╨и╤В╨░╤В╨░╤Е ╨Р╨╝╨╡╤А╨╕╨║╨╕ ╤Г╨┤╨╡╤А╨╢╨╕╨▓╨░╨╡╨╝╤Л╨╣ ╨╜╨░╨╗╨╛╨│ ╨╛╨▒╤Л╤З╨╜╨╛ ╨▓╤Л╤З╨╕╤В╨░╨╡╤В╤Б╤П ╨┐╨╛ ╤Б╤В╨░╨▓╨║╨╡ 30% ╤Б ╤А╨░╨╖╨╗╨╕╤З╨╜╤Л╤Е ╨┤╨╛╤Е╨╛╨┤╨╛╨▓ ╨╜╨╡╤А╨╡╨╖╨╕╨┤╨╡╨╜╤В╨╛╨▓, ╤В╨░╨║╨╕╤Е ╨║╨░╨║ ╨┐╤А╨╛╤Ж╨╡╨╜╤В╤Л, ╤А╨╛╤П╨╗╤В╨╕ ╨╕ ╤В. ╨┤. ╨в╨░╨║╨╕╨╝ ╨╛╨▒╤А╨░╨╖╨╛╨╝, ╨▒╨╛╨╗╤М╤И╨╕╨╜╤Б╤В╨▓╨╛ ╨┐╨╗╨░╤В╨╡╨╢╨╡╨╣ ╨╕╨╜╨╛╤Б╤В╤А╨░╨╜╨╜╤Л╨╝ ╨╗╨╕╤Ж╨░╨╝ ╨▓╤Л╤З╨╕╤В╨░╤О╤В╤Б╤П ╨┐╨╛ ╤Б╤В╨░╨▓╨║╨╡ 30% ╤Б ╨╜╨╡╨║╨╛╤В╨╛╤А╤Л╨╝╨╕ ╨╕╤Б╨║╨╗╤О╤З╨╡╨╜╨╕╤П╨╝╨╕. ╨Э╨╛ ╤Б╤Г╤Й╨╡╤Б╤В╨▓╤Г╤О╤В ╤Б╨┐╨╡╤Ж╨╕╨░╨╗╤М╨╜╤Л╨╡ ╤Б╨╜╨╕╨╢╨╡╨╜╨╜╤Л╨╡ ╤Б╤В╨░╨▓╨║╨╕ ╨▓ ╨╖╨░╨▓╨╕╤Б╨╕╨╝╨╛╤Б╤В╨╕ ╨╛╤В ╤Н╤В╨╕╤Е ╨╕╤Б╨║╨╗╤О╤З╨╡╨╜╨╕╨╣, ╨▓╨║╨╗╤О╤З╨░╤П ╨╕╤Б╨║╨╗╤О╤З╨╡╨╜╨╕╤П ╨▓ ╤Б╨╛╨╛╤В╨▓╨╡╤В╤Б╤В╨▓╨╕╨╕ ╤Б ╨╜╨░╨╗╨╛╨│╨╛╨▓╤Л╨╝ ╨║╨╛╨┤╨╡╨║╤Б╨╛╨╝ ╨╕╨╗╨╕ ╨╜╨░╨╗╨╛╨│╨╛╨▓╤Л╨╝╨╕ ╤Б╨╛╨│╨╗╨░╤И╨╡╨╜╨╕╤П╨╝╨╕ ╨╝╨╡╨╢╨┤╤Г ╨┐╤А╨░╨▓╨╕╤В╨╡╨╗╤М╤Б╤В╨▓╨░╨╝╨╕ ╤А╨░╨╖╨╜╤Л╤Е ╤Б╤В╤А╨░╨╜.

╨Ч╨░╨║╨╗╤О╤З╨╡╨╜╨╕╨╡

╨г╨┤╨╡╤А╨╢╨╕╨▓╨░╨╡╨╝╤Л╨╣ ╨╜╨░╨╗╨╛╨│ ╨╛╨▒╤Л╤З╨╜╨╛ ╤Г╨┤╨╡╤А╨╢╨╕╨▓╨░╨╡╤В╤Б╤П ╤Г ╨╕╤Б╤В╨╛╤З╨╜╨╕╨║╨░ ╤Б ╨┤╨╛╤Е╨╛╨┤╨░ ╨┐╨╗╨░╤В╨╡╨╗╤М╤Й╨╕╨║╨╛╨╝ ╤Б ╤А╨░╨╖╨╗╨╕╤З╨╜╤Л╤Е ╤Б╤В╨╛╤А╨╛╨╜, ╨▓╨║╨╗╤О╤З╨░╤П ╨╗╨╕╤Ж, ╨┐╤А╨╛╨╢╨╕╨▓╨░╤О╤Й╨╕╤Е ╨▓ ╨┤╤А╤Г╨│╨╛╨╣ ╤Б╤В╤А╨░╨╜╨╡, ╨╕ ╤Н╤В╨╛ ╨╛╤З╨╡╨╜╤М ╨▓╨░╨╢╨╜╨╛ ╤Б ╤В╨╛╤З╨║╨╕ ╨╖╤А╨╡╨╜╨╕╤П ╨║╨░╨║ ╨┐╤А╨░╨▓╨╕╤В╨╡╨╗╤М╤Б╤В╨▓╨░, ╤В╨░╨║ ╨╕ ╤И╨╕╤А╨╛╨║╨╛╨╣ ╨╛╨▒╤Й╨╡╤Б╤В╨▓╨╡╨╜╨╜╨╛╤Б╤В╨╕ ╤Б ╤В╨╛╤З╨║╨╕ ╨╖╤А╨╡╨╜╨╕╤П ╤Г╨┐╤А╨░╨▓╨╗╨╡╨╜╨╕╤П ╨╜╨░╨╗╨╛╨│╨╛╨╝ ╨╜╨░ ╨╕╨╝╤Г╤Й╨╡╤Б╤В╨▓╨╛ ╨╕ ╨┤╨╛╤Б╤А╨╛╤З╨╜╨╛╨│╨╛ ╤Б╨▒╨╛╤А╨░ ╨╜╨░╨╗╨╛╨│╨╛╨▓. ╨╜╨░╨╗╨╛╨│╨╕ ╤Б ╤А╨╡╨╖╨╕╨┤╨╡╨╜╤В╨╛╨▓ ╨╕ ╨╜╨╡╤А╨╡╨╖╨╕╨┤╨╡╨╜╤В╨╛╨▓, ╨░ ╤В╨░╨║╨╢╨╡ ╤Б ╨╜╨░╨╡╨╝╨╜╤Л╤Е ╤А╨░╨▒╨╛╤В╨╜╨╕╨║╨╛╨▓.

╨н╤В╨░ ╤Б╤В╨░╤В╤М╤П ╨▒╤Л╨╗╨░ ╤А╤Г╨║╨╛╨▓╨╛╨┤╤Б╤В╨▓╨╛╨╝ ╨║ ╤В╨╛╨╝╤Г, ╤З╤В╨╛ ╤Г╨┤╨╡╤А╨╢╨╕╨▓╨░╨╡╨╝╤Л╨╣ ╨╜╨░╨╗╨╛╨│. ╨Ч╨┤╨╡╤Б╤М ╨╝╤Л ╨╛╨▒╤Б╤Г╨┤╨╕╨╝ ╤В╨╕╨┐╤Л ╨╕ ╤Б╨┐╨╛╤Б╨╛╨▒╤Л ╤А╨░╤Б╤З╨╡╤В╨░ ╨╜╨░╨╗╨╛╨│╨░ ╨╜╨░ ╤Г╨┤╨╡╤А╨╢╨░╨╜╨╕╨╡ ╨▓╨╝╨╡╤Б╤В╨╡ ╤Б ╨┐╤А╨░╨║╤В╨╕╤З╨╡╤Б╨║╨╕╨╝ ╨┐╤А╨╕╨╝╨╡╤А╨╛╨╝. ╨Т╤Л ╨╝╨╛╨╢╨╡╤В╨╡ ╤Г╨╖╨╜╨░╤В╤М ╨▒╨╛╨╗╤М╤И╨╡ ╨╛ ╤Д╨╕╨╜╨░╨╜╤Б╨╕╤А╨╛╨▓╨░╨╜╨╕╨╕ ╨╕╨╖ ╤Б╨╗╨╡╨┤╤Г╤О╤Й╨╕╤Е ╤Б╤В╨░╤В╨╡╨╣ тАУ

  • ╨Я╤А╨╕╨╝╨╡╤А╤Л ╨╜╨░╨╗╨╛╨│╨░ ╨╜╨░ ╤Д╤А╨░╨╜╤И╨╕╨╖╤Г
  • ╨Э╨░╨╗╨╛╨│╨╛╨▓╨░╤П ╨╗╤М╨│╨╛╤В╨░
  • ╨У╨╛╤Б╤Г╨┤╨░╤А╤Б╤В╨▓╨╡╨╜╨╜╨╛-╤З╨░╤Б╤В╨╜╨╛╨╡ ╨┐╨░╤А╤В╨╜╨╡╤А╤Б╤В╨▓╨╛
  • ╨Э╨░╨╗╨╛╨│ ╨╜╨░ ╨╖╨░╤А╨░╨▒╨╛╤В╨╜╤Г╤О ╨┐╨╗╨░╤В╤Г ╨┤╨╗╤П ╤А╨░╨▒╨╛╤В╨╛╨┤╨░╤В╨╡╨╗╨╡╨╣
  • ╨Э╨░╨╗╨╛╨│╨╛╨▓╤Л╨╣ ╨║╨╗╨╕╨╜

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