{"id":4410,"date":"2021-06-03T20:10:54","date_gmt":"2021-06-03T18:10:54","guid":{"rendered":"https:\/\/www.augelegalfiscal.com\/%d0%bd%d0%b0%d0%bb%d0%be%d0%b3-%d1%81-%d0%b4%d0%be%d1%85%d0%be%d0%b4%d0%b0-%d0%be%d1%82-%d0%b0%d1%80%d0%b5%d0%bd%d0%b4%d0%be%d0%b2%d0%b0%d0%bd%d0%bd%d0%be%d0%b9-%d0%bd%d0%b5%d0%b4%d0%b2%d0%b8%d0%b6\/"},"modified":"2021-06-04T10:42:10","modified_gmt":"2021-06-04T08:42:10","slug":"%d0%bd%d0%b0%d0%bb%d0%be%d0%b3-%d1%81-%d0%b4%d0%be%d1%85%d0%be%d0%b4%d0%b0-%d0%be%d1%82-%d0%b0%d1%80%d0%b5%d0%bd%d0%b4%d0%be%d0%b2%d0%b0%d0%bd%d0%bd%d0%be%d0%b9-%d0%bd%d0%b5%d0%b4%d0%b2%d0%b8%d0%b6","status":"publish","type":"post","link":"https:\/\/www.augelegalfiscal.com\/ru\/%d0%bd%d0%b0%d0%bb%d0%be%d0%b3-%d1%81-%d0%b4%d0%be%d1%85%d0%be%d0%b4%d0%b0-%d0%be%d1%82-%d0%b0%d1%80%d0%b5%d0%bd%d0%b4%d0%be%d0%b2%d0%b0%d0%bd%d0%bd%d0%be%d0%b9-%d0%bd%d0%b5%d0%b4%d0%b2%d0%b8%d0%b6\/","title":{"rendered":"\u041d\u0430\u043b\u043e\u0433 \u0441 \u0434\u043e\u0445\u043e\u0434\u0430 \u043e\u0442 \u0430\u0440\u0435\u043d\u0434\u043e\u0432\u0430\u043d\u043d\u043e\u0439 \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u0438"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4410\" class=\"elementor elementor-4410 elementor-4381\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7e3fffbc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7e3fffbc\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7784ba0e\" data-id=\"7784ba0e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-53e5547 elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"53e5547\" data-element_type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_79_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u041e\u0433\u043b\u0430\u0432\u043b\u0435\u043d\u0438\u0435<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #8f2b2f;color:#8f2b2f\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #8f2b2f;color:#8f2b2f\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.augelegalfiscal.com\/ru\/%d0%bd%d0%b0%d0%bb%d0%be%d0%b3-%d1%81-%d0%b4%d0%be%d1%85%d0%be%d0%b4%d0%b0-%d0%be%d1%82-%d0%b0%d1%80%d0%b5%d0%bd%d0%b4%d0%be%d0%b2%d0%b0%d0%bd%d0%bd%d0%be%d0%b9-%d0%bd%d0%b5%d0%b4%d0%b2%d0%b8%d0%b6\/#%D0%9D%D0%B0%D0%BB%D0%BE%D0%B3_%D1%81_%D0%B4%D0%BE%D1%85%D0%BE%D0%B4%D0%B0_%D0%BE%D1%82_%D0%B0%D1%80%D0%B5%D0%BD%D0%B4%D0%BE%D0%B2%D0%B0%D0%BD%D0%BD%D0%BE%D0%B9_%D0%BD%D0%B5%D0%B4%D0%B2%D0%B8%D0%B6%D0%B8%D0%BC%D0%BE%D1%81%D1%82%D0%B8\" >\u041d\u0430\u043b\u043e\u0433 \u0441 \u0434\u043e\u0445\u043e\u0434\u0430 \u043e\u0442 \u0430\u0440\u0435\u043d\u0434\u043e\u0432\u0430\u043d\u043d\u043e\u0439 \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u0438<\/a><\/li><\/ul><\/nav><\/div>\n<h1 class=\"elementor-heading-title elementor-size-default\"><span class=\"ez-toc-section\" id=\"%D0%9D%D0%B0%D0%BB%D0%BE%D0%B3_%D1%81_%D0%B4%D0%BE%D1%85%D0%BE%D0%B4%D0%B0_%D0%BE%D1%82_%D0%B0%D1%80%D0%B5%D0%BD%D0%B4%D0%BE%D0%B2%D0%B0%D0%BD%D0%BD%D0%BE%D0%B9_%D0%BD%D0%B5%D0%B4%D0%B2%D0%B8%D0%B6%D0%B8%D0%BC%D0%BE%D1%81%D1%82%D0%B8\"><\/span>\u041d\u0430\u043b\u043e\u0433 \u0441 \u0434\u043e\u0445\u043e\u0434\u0430 \u043e\u0442 \u0430\u0440\u0435\u043d\u0434\u043e\u0432\u0430\u043d\u043d\u043e\u0439 \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u0438<span class=\"ez-toc-section-end\"><\/span><\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3d2f0f07 elementor-widget elementor-widget-text-editor\" data-id=\"3d2f0f07\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>\u0417\u043d\u0430\u0435\u0442\u0435 \u043b\u0438 \u0432\u044b, \u0447\u0442\u043e \u0432\u043b\u0430\u0434\u0435\u043b\u044c\u0446\u044b \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u0438 \u043e\u0431\u044f\u0437\u0430\u043d\u044b \u0435\u0436\u0435\u0433\u043e\u0434\u043d\u043e \u043e\u0442\u0447\u0438\u0442\u044b\u0432\u0430\u0442\u044c\u0441\u044f \u043e \u0434\u043e\u0445\u043e\u0434\u0430\u0445 \u043e\u0442 \u0430\u0440\u0435\u043d\u0434\u044b \u0438 \u043f\u043b\u0430\u0442\u0438\u0442\u044c \u0441 \u043d\u0438\u0445 \u043d\u0430\u043b\u043e\u0433?<\/strong><\/p>\n<p>\u0427\u0442\u043e \u0442\u0430\u043a\u043e\u0435 \u043f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u044b\u0439 \u043d\u0430\u043b\u043e\u0433 \u0441 \u0430\u0440\u0435\u043d\u0434\u044b?<\/p>\n<p>\u042d\u0442\u043e \u043d\u0430\u043b\u043e\u0433 \u043f\u0440\u044f\u043c\u043e\u0433\u043e \u0445\u0430\u0440\u0430\u043a\u0442\u0435\u0440\u0430, \u043a\u043e\u0442\u043e\u0440\u044b\u043c \u043e\u0431\u043b\u0430\u0433\u0430\u0435\u0442\u0441\u044f \u0434\u043e\u0445\u043e\u0434, \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u043d\u044b\u0439 \u043e\u0442 \u0441\u0434\u0430\u0447\u0438 \u0432 \u0430\u0440\u0435\u043d\u0434\u0443 \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u0438, \u0440\u0430\u0441\u043f\u043e\u043b\u043e\u0436\u0435\u043d\u043d\u043e\u0439 \u043d\u0430 \u0442\u0435\u0440\u0440\u0438\u0442\u043e\u0440\u0438\u0438 \u043a\u0430\u043a\u043e\u0433\u043e-\u043b\u0438\u0431\u043e \u043f\u0440\u0438\u0445\u043e\u0434\u0430 \u041a\u043d\u044f\u0436\u0435\u0441\u0442\u0432\u0430 \u0410\u043d\u0434\u043e\u0440\u0440\u0430.<\/p>\n<p>\u041d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u043e\u043c \u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u0441\u043e\u0431\u0441\u0442\u0432\u0435\u043d\u043d\u0438\u043a \u0438\u043c\u0443\u0449\u0435\u0441\u0442\u0432\u0430 \u0438\u043b\u0438 \u0432\u0435\u0449\u043d\u043e\u0433\u043e \u043f\u0440\u0430\u0432\u0430 \u043d\u0430 \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0435 \u0438\u043c\u0443\u0449\u0435\u0441\u0442\u0432\u043e.<\/p>\n<p>\u0420\u0435\u0447\u044c \u0438\u0434\u0435\u0442 \u043e \u0435\u0436\u0435\u0433\u043e\u0434\u043d\u043e\u043c \u043c\u0443\u043d\u0438\u0446\u0438\u043f\u0430\u043b\u044c\u043d\u043e\u043c \u043d\u0430\u043b\u043e\u0433\u0435, \u043a\u043e\u0442\u043e\u0440\u044b\u0439 \u043d\u0430\u0447\u0438\u0441\u043b\u044f\u0435\u0442\u0441\u044f \u0432 \u043f\u043e\u0441\u043b\u0435\u0434\u043d\u0438\u0439 \u0434\u0435\u043d\u044c \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u043f\u0435\u0440\u0438\u043e\u0434\u0430, \u0442\u043e \u0435\u0441\u0442\u044c 31 \u0434\u0435\u043a\u0430\u0431\u0440\u044f \u043a\u0430\u0436\u0434\u043e\u0433\u043e \u0433\u043e\u0434\u0430.<\/p>\n<p>\u0421\u043e\u0433\u043b\u0430\u0441\u043d\u043e \u0417\u0430\u043a\u043e\u043d\u0443 10\/2003 \u043e\u0442 27 \u0438\u044e\u043d\u044f \u043e \u0433\u043e\u0440\u043e\u0434\u0441\u043a\u0438\u0445 \u0444\u0438\u043d\u0430\u043d\u0441\u0430\u0445, \u043c\u044d\u0440\u0438\u0438 \u043f\u0440\u0438\u0445\u043e\u0434\u043e\u0432 \u0443\u0441\u0442\u0430\u043d\u0430\u0432\u043b\u0438\u0432\u0430\u044e\u0442 \u0441\u0442\u0430\u0432\u043a\u0443 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u0441\u0431\u043e\u0440\u0430, \u043a\u043e\u0442\u043e\u0440\u0430\u044f \u043c\u043e\u0436\u0435\u0442 \u0432\u0430\u0440\u044c\u0438\u0440\u043e\u0432\u0430\u0442\u044c\u0441\u044f \u043e\u0442 \u043c\u0438\u043d\u0438\u043c\u0443\u043c\u0430 \u0432 0,4% \u0434\u043e \u043c\u0430\u043a\u0441\u0438\u043c\u0443\u043c 4% \u043e\u0442 \u043e\u0431\u0449\u0435\u0439 \u0441\u0443\u043c\u043c\u044b \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u043d\u043e\u0433\u043e \u0432 \u0442\u0435\u0447\u0435\u043d\u0438\u0435 \u0433\u043e\u0434\u0430 \u0434\u043e\u0445\u043e\u0434\u0430. \u041c\u044d\u0440\u0438\u0438 \u0442\u0430\u043a\u0436\u0435 \u0440\u0435\u0448\u0430\u044e\u0442, \u043d\u0435\u043e\u0431\u0445\u043e\u0434\u0438\u043c \u043b\u0438 \u0432 \u0438\u0445 \u043f\u0440\u0438\u0445\u043e\u0434\u0435 \u0434\u0430\u043d\u043d\u044b\u0439 \u043d\u0430\u043b\u043e\u0433. \u041a\u0430\u043d\u0438\u043b\u044c\u043e &#8212; \u0435\u0434\u0438\u043d\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0439 \u043f\u0440\u0438\u0445\u043e\u0434, \u0433\u0434\u0435 \u044d\u0442\u043e\u0442 \u043d\u0430\u043b\u043e\u0433 \u043d\u0435 \u0432\u0437\u0438\u043c\u0430\u0435\u0442\u0441\u044f.<\/p>\n<p>\u0413\u0435\u043d\u0435\u0440\u0430\u043b\u044c\u043d\u044b\u0439 \u0441\u043e\u0432\u0435\u0442 \u0410\u043d\u0434\u043e\u0440\u0440\u044b, \u043f\u0440\u0430\u0432\u0438\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u043e \u0410\u043d\u0434\u043e\u0440\u0440\u044b, \u043c\u044d\u0440\u0438\u0438 \u043f\u0440\u0438\u0445\u043e\u0434\u043e\u0432 \u0438 \u0441\u043e\u043a\u043d\u044f\u0437\u044c\u044f \u043e\u0441\u0432\u043e\u0431\u043e\u0436\u0434\u0430\u044e\u0442\u0441\u044f \u043e\u0442 \u044d\u0442\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u0430, \u043a\u043e\u0433\u0434\u0430 \u0434\u0435\u0439\u0441\u0442\u0432\u0443\u044e\u0442 \u0432 \u043a\u0430\u0447\u0435\u0441\u0442\u0432\u0435 \u0433\u043b\u0430\u0432 \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432.<\/p>\n<p>\u0422\u0430\u043a\u043e\u0432\u044b \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0435 \u0441\u0442\u0430\u0432\u043a\u0438 \u0440\u0430\u0437\u043b\u0438\u0447\u043d\u044b\u0445 \u043c\u0443\u043d\u0438\u0446\u0438\u043f\u0430\u043b\u0438\u0442\u0435\u0442\u043e\u0432 \u043d\u0430 2021 \u0433\u043e\u0434:<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b6fa28b elementor-widget elementor-widget-eael-advanced-data-table\" data-id=\"b6fa28b\" data-element_type=\"widget\" data-widget_type=\"eael-advanced-data-table.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"ea-advanced-data-table-wrap\" data-id=\"b6fa28b\"><div class=\"ea-advanced-data-table-wrap-inner\">\n                <table class=\"ea-advanced-data-table ea-advanced-data-table-static ea-advanced-data-table-b6fa28b\" data-id=\"b6fa28b\"><thead><tr><th><p><strong style=\"background-color: transparent\">\u041f\u0440\u0438\u0445\u043e\u0434<\/strong><\/p><\/th><th><p><strong style=\"background-color: transparent\">\u041d\u0430\u043b\u043e\u0433\u043e\u0432\u0430\u044f \u0441\u0442\u0430\u0432\u043a\u0430 \u043d\u0430 \u0434\u043e\u0445\u043e\u0434\u044b \u0441 \u0430\u0440\u0435\u043d\u0434\u044b<\/strong><\/p><\/th><\/tr><\/thead><tbody><tr><td><p><span style=\"background-color: transparent\">\u0410\u043d\u0434\u043e\u0440\u0440\u0430-\u043b\u0430-\u0412\u0435\u043b\u044c\u044f<\/span><\/p><\/td><td><p><strong style=\"background-color: transparent\">3%<\/strong><span style=\"background-color: transparent\"> - \u043d\u0430 \u0434\u043e\u0445\u043e\u0434\u044b \u0434\u043e 40.000\u20ac<\/span><\/p><\/td><\/tr><tr><td><\/td><td><p><strong style=\"background-color: transparent\">4%<\/strong><span style=\"background-color: transparent\"> - \u043d\u0430 \u0434\u043e\u0445\u043e\u0434\u044b \u043e\u0442 40.001\u20ac<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"background-color: transparent\">\u042d\u0441\u043a\u0430\u043b\u044c\u0434\u0435\u0441-\u042d\u043d\u0433\u043e\u0440\u0434\u0430\u043d\u044c<\/span><\/p><\/td><td><p><strong style=\"background-color: transparent\">3%<\/strong><span style=\"background-color: transparent\"> - &nbsp;\u043d\u0430 \u0434\u043e\u0445\u043e\u0434\u044b \u0434\u043e 40.000\u20ac<\/span><\/p><\/td><\/tr><tr><td><\/td><td><p><strong style=\"background-color: transparent\">4%<\/strong><span style=\"background-color: transparent\"> - &nbsp;\u043d\u0430 \u0434\u043e\u0445\u043e\u0434\u044b \u043e\u0442 40.001\u20ac<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"background-color: transparent\">\u041b\u0430-\u041c\u0430\u0441\u0441\u0430\u043d\u0430<\/span><\/p><\/td><td><p><strong style=\"background-color: transparent\">1,75%<\/strong><\/p><\/td><\/tr><tr><td><p><span style=\"background-color: transparent\">\u041e\u0440\u0434\u0438\u043d\u043e<\/span><\/p><\/td><td><p><strong style=\"background-color: transparent\">1,80%<\/strong><\/p><\/td><\/tr><tr><td><\/td><td><p><span style=\"background-color: transparent\">\u041c\u0438\u043d\u0438\u043c\u0430\u043b\u044c\u043d\u0430\u044f \u0444\u0438\u043a\u0441\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u0430\u044f \u043a\u0432\u043e\u0442\u0430 \u0437\u0430 \u043a\u0430\u0436\u0434\u044b\u0439 \u0430\u0440\u0435\u043d\u0434\u043e\u0432\u0430\u043d\u043d\u044b\u0439 \u043e\u0431\u044a\u0435\u043a\u0442 30\u20ac&nbsp;<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"background-color: transparent\">\u042d\u043d\u043a\u0430\u043c\u043f<\/span><\/p><\/td><td><p><strong style=\"background-color: transparent\">2%<\/strong><\/p><\/td><\/tr><tr><td><p><span style=\"background-color: transparent\">\u0421\u0430\u043d-\u0416\u0443\u043b\u0438\u044f-\u0434\u0435-\u041b\u043e\u0440\u0438\u044f<\/span><\/p><\/td><td><p><strong style=\"background-color: transparent\">3,03%<\/strong><\/p><\/td><\/tr><tr><td><p><span style=\"background-color: transparent\">\u041a\u0430\u043d\u0438\u043b\u044c\u043e<\/span><\/p><\/td><td><p><span style=\"background-color: transparent\">\u041d\u0430\u043b\u043e\u0433 \u043d\u0435 \u043f\u0440\u0438\u043c\u0435\u043d\u044f\u0435\u0442\u0441\u044f<\/span><\/p><\/td><\/tr><\/tbody><\/table>\n            <\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-59f179a elementor-widget elementor-widget-text-editor\" data-id=\"59f179a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u0412 \u0437\u0430\u043a\u043b\u044e\u0447\u0435\u043d\u0438\u0435 \u0441\u0442\u043e\u0438\u0442 \u043e\u0442\u043c\u0435\u0442\u0438\u0442\u044c, \u0447\u0442\u043e \u0434\u0430\u043d\u043d\u044b\u0439 \u043d\u0430\u043b\u043e\u0433 \u0432 \u043e\u0442\u043d\u043e\u0448\u0435\u043d\u0438\u0438 \u043d\u0430\u043b\u043e\u0433\u0430 \u043d\u0430 \u043f\u0440\u0438\u0431\u044b\u043b\u044c \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u0439* \u0438 \u041d\u0414\u0424\u041b** \u0441\u0447\u0438\u0442\u0430\u0435\u0442\u0441\u044f \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u043c, \u043d\u0435 \u043f\u043e\u0434\u043b\u0435\u0436\u0430\u0449\u0438\u043c \u0432\u044b\u0447\u0435\u0442\u0443 \u0438\u0437 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0439 \u0431\u0430\u0437\u044b, \u043d\u043e \u0434\u043b\u044f \u0443\u0441\u0442\u0440\u0430\u043d\u0435\u043d\u0438\u044f \u0434\u0432\u043e\u0439\u043d\u043e\u0433\u043e \u0432\u043d\u0443\u0442\u0440\u0435\u043d\u043d\u0435\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u0437\u0430\u043a\u043e\u043d \u043f\u0440\u0435\u0434\u0443\u0441\u043c\u0430\u0442\u0440\u0438\u0432\u0430\u0435\u0442 \u0432\u043e\u0437\u043c\u043e\u0436\u043d\u043e\u0441\u0442\u044c \u043f\u0440\u0438\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u0432\u044b\u0447\u0435\u0442\u0430 \u0432 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0439 \u043a\u0432\u043e\u0442\u0435.<\/p>\n<p><em>\u0414\u043b\u044f \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u0438:<\/em><\/p>\n<p><em>*\u0417\u0430\u043a\u043e\u043d 95\/2010 \u043e\u0442 29 \u0434\u0435\u043a\u0430\u0431\u0440\u044f \u043e \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u043e\u043c \u043d\u0430\u043b\u043e\u0433\u0435:<\/em><br \/>\n<em>&#8212; \u0421\u0442\u0430\u0442\u044c\u044f 13 &#8212; \u0440\u0430\u0441\u0445\u043e\u0434\u044b, \u043d\u0435 \u043f\u043e\u0434\u043b\u0435\u0436\u0430\u0449\u0438\u0435 \u0432\u044b\u0447\u0435\u0442\u0443 \u0438\u0437 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u043e\u0439 \u0431\u0430\u0437\u044b<\/em><br \/>\n<em>&#8212; \u0421\u0442\u0430\u0442\u044c\u044f 43 \u2013 \u043f\u043e\u0434\u043b\u0435\u0436\u0430\u0449\u0438\u0439 \u0443\u043f\u043b\u0430\u0442\u0435 \u043d\u0430\u043b\u043e\u0433 \u0438 \u0432\u044b\u0447\u0435\u0442 \u0434\u043b\u044f \u0443\u0441\u0442\u0440\u0430\u043d\u0435\u043d\u0438\u044f \u0434\u0432\u043e\u0439\u043d\u043e\u0433\u043e \u0432\u043d\u0443\u0442\u0440\u0435\u043d\u043d\u0435\u0433\u043e \u0438 \u043c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f.<\/em><\/p>\n<p><em>**\u0417\u0430\u043a\u043e\u043d 5\/2014 \u043e\u0442 24 \u0430\u043f\u0440\u0435\u043b\u044f \u043e \u043f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u043e\u043c \u043d\u0430\u043b\u043e\u0433\u0435 \u0441 \u0444\u0438\u0437\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u043b\u0438\u0446:<\/em><br \/>\n<em>&#8212; \u0421\u0442\u0430\u0442\u044c\u044f 16 &#8212; \u041f\u0440\u044f\u043c\u043e\u0435 \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u0438\u0435 \u0434\u043e\u0445\u043e\u0434\u043e\u0432 \u043e\u0442 \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u0447\u0435\u0441\u043a\u043e\u0439 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438<\/em><br \/>\n<em>&#8212; \u0421\u0442\u0430\u0442\u044c\u044f 47 &#8212; \u0412\u044b\u0447\u0435\u0442\u044b \u0434\u043b\u044f \u0443\u0441\u0442\u0440\u0430\u043d\u0435\u043d\u0438\u044f \u0434\u0432\u043e\u0439\u043d\u043e\u0433\u043e \u0432\u043d\u0443\u0442\u0440\u0435\u043d\u043d\u0435\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f.<\/em><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-deca49c elementor-widget elementor-widget-text-editor\" data-id=\"deca49c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>Elisabete De Sa<\/b><\/p>\n<p><span style=\"color: #a22d58;\">Aug\u00e9 Legal &amp; Fiscal<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1ad0d142 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"1ad0d142\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u0417\u043d\u0430\u0435\u0442\u0435 \u043b\u0438 \u0432\u044b, \u0447\u0442\u043e \u0432\u043b\u0430\u0434\u0435\u043b\u044c\u0446\u044b \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u0438 \u043e\u0431\u044f\u0437\u0430\u043d\u044b \u0435\u0436\u0435\u0433\u043e\u0434\u043d\u043e \u043e\u0442\u0447\u0438\u0442\u044b\u0432\u0430\u0442\u044c\u0441\u044f \u043e \u0434\u043e\u0445\u043e\u0434\u0430\u0445 \u043e\u0442 \u0430\u0440\u0435\u043d\u0434\u044b \u0438 \u043f\u043b\u0430\u0442\u0438\u0442\u044c \u0441 \u043d\u0438\u0445 \u043d\u0430\u043b\u043e\u0433? \u0427\u0442\u043e \u0442\u0430\u043a\u043e\u0435 \u043f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u044b\u0439 \u043d\u0430\u043b\u043e\u0433 \u0441 \u0430\u0440\u0435\u043d\u0434\u044b? \u042d\u0442\u043e \u043d\u0430\u043b\u043e\u0433 \u043f\u0440\u044f\u043c\u043e\u0433\u043e \u0445\u0430\u0440\u0430\u043a\u0442\u0435\u0440\u0430, \u043a\u043e\u0442\u043e\u0440\u044b\u043c \u043e\u0431\u043b\u0430\u0433\u0430\u0435\u0442\u0441\u044f \u0434\u043e\u0445\u043e\u0434, \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u043d\u044b\u0439 \u043e\u0442 \u0441\u0434\u0430\u0447\u0438 \u0432 \u0430\u0440\u0435\u043d\u0434\u0443 \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u0438, \u0440\u0430\u0441\u043f\u043e\u043b\u043e\u0436\u0435\u043d\u043d\u043e\u0439 \u043d\u0430 \u0442\u0435\u0440\u0440\u0438\u0442\u043e\u0440\u0438\u0438 \u043a\u0430\u043a\u043e\u0433\u043e-\u043b\u0438\u0431\u043e \u043f\u0440\u0438\u0445\u043e\u0434\u0430 \u041a\u043d\u044f\u0436\u0435\u0441\u0442\u0432\u0430 \u0410\u043d\u0434\u043e\u0440\u0440\u0430. \u041d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u043e\u043c \u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u0441\u043e\u0431\u0441\u0442\u0432\u0435\u043d\u043d\u0438\u043a \u0438\u043c\u0443\u0449\u0435\u0441\u0442\u0432\u0430 \u0438\u043b\u0438 \u0432\u0435\u0449\u043d\u043e\u0433\u043e \u043f\u0440\u0430\u0432\u0430 \u043d\u0430 \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0435 \u0438\u043c\u0443\u0449\u0435\u0441\u0442\u0432\u043e. \u0420\u0435\u0447\u044c [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":4429,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[12],"tags":[],"class_list":["post-4410","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-12"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.augelegalfiscal.com\/ru\/wp-json\/wp\/v2\/posts\/4410","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.augelegalfiscal.com\/ru\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.augelegalfiscal.com\/ru\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/ru\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/ru\/wp-json\/wp\/v2\/comments?post=4410"}],"version-history":[{"count":5,"href":"https:\/\/www.augelegalfiscal.com\/ru\/wp-json\/wp\/v2\/posts\/4410\/revisions"}],"predecessor-version":[{"id":4431,"href":"https:\/\/www.augelegalfiscal.com\/ru\/wp-json\/wp\/v2\/posts\/4410\/revisions\/4431"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/ru\/wp-json\/wp\/v2\/media\/4429"}],"wp:attachment":[{"href":"https:\/\/www.augelegalfiscal.com\/ru\/wp-json\/wp\/v2\/media?parent=4410"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/ru\/wp-json\/wp\/v2\/categories?post=4410"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/ru\/wp-json\/wp\/v2\/tags?post=4410"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}