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: 2005 (" ", 2006, N 1)





" ", 2006, N 1

2005

, 2005 . , - 2005 . - .

. 346.23 2005 . - 31 2006 .; - - 30 2006 .

. 3 . 346.23 . 2005 . , 3 2005 . N 30.

2005 . . 26.2 , 1 2006 .

, . 26.2 , 21 2005 . N 101- " 26.2 26.3 , ".

2005 . , .

3 2005 . N 30 :

- . ;

- . - , , ;

- . 50 . , 50 . ;

- , , , , . .

, 2 2002 . N -3-32/169 " ".

:

. 1 " () , , ";

. 2 " ";

. 2.1 " , ( 050 4 2 )".

. 1 2 .

.

, .

- ""

, , , , . 346.15 , 6 .

, . 346.15 :

- (, ), , . 249 ;

- , . 250 .

, . 251 , .

2005 . , , , (6 ) , , , .

. 3 . 346.21 ( , 1 2006 .) ( ), () , , , . ( ) 50 .

:

1) ( ), () , (. 26 2004 . N 04-02-05/2/25);

2) , - (. 4 2004 . N 04-02-05/3/15).

1. 2005 . , . 346.15 , 1 400 000 .; - 43 400 .; - 7000 ., - 5000 .; , 2005 ., - 26 400 .

, 2005 .

:

1 400 000 . x 6% = 84 000 .

50 :

84 000 . x 50% = 42 000 .

50 (43 400 . > 42 000 .), 42 000 . .

, 2005 ., :

84 000 . - 42 000 . - 5000 . = 37 000 .

, , :

37 000 . - 26 400 . = 10 600 .

1.

. 2 . , , 3 "" .

3 . 2 1.

010 , . 249 , , . 250 . , . 251 , 010 .

010 1 400 000 .

040 060.

020, 030, 041, 050, 100 190 , , .

070 3 - 6 .

080 , , 060 070:

1 400 000 . x 6% = 84 000 .

, , - 43 400 . - 110 . 2 .

120 2005 . , ( 50 ) , 080.

- 42 000 .

130 () - 7000 .

, () ( - 5000 .), 140.

150 , () . 080, 120 140. 150 3 .

1 150 37 000 . (84 000 . - 42 000 . - 5000 .).

160 ( 170 - 180 ). 1 26 400 .

, 2005 ., 170. 170 150 160. 170 .

170 10 600 . (37 000 . - 26 400 .).

180 () . 180 , , 160, , , 150. 180 160 150. 180 .

2005 . :

     
   TTT
   +||||||||||L        TTTTTTTTTTT                                    |
   |  ||||||||||        | | | | | | | | | | | | |                                    |
   |   52017049            L+++++++++++                                    |
   |                       TTTTTTTT      TT                             |
   |                    | | | | | | | | | | . | | | |                             |
   |                       L++++++++      L++                             |
   |                                                                                    |
   |                                                                   1152017|
   |                                                                         00002|
   |                                                                                    |
   |                 2.                          |
   |                                                                                    |
   |                                                                         ( ) |
   | TT |
   | |                      |   |        | |
   | |                                             |++ |
   | |                                             |      |      | |
   | |                                             |      +T+ |
   | |                                             |      |      |, | |
   | |                                             |      |            |   | |
   | |                                             |      |            |  | |
   | |                                             |      |            |           | |
   | +++++ |
   | |                      1                      |   2  |      3     |       4      | |
   | +++++ |
   | |                       |  010 |  1 400 000 |              | |
   | +++++ |
   | |                   |  020 |           |              | |
   | +++++ |
   | |           |  030 |           |              | |
   | |       |      |            |              | |
   | |        |      |            |              | |
   | |                              |      |            |              | |
   | +++++ |
   | | :                              |      |            |              | |
   | |                                     |  040 |  1 400 000 |              | |
   | |( . 010   . 020   . 030) |      |            |              | |
   | +++++ |
   | |                                     |  041 |           |              | |
   | |( . 020 +  . 030)   . 010)|      |            |              | |
   | +++++ |
   | | ,          |  050 |           |              | |
   | |()  ()    |      |            |              | |
   | |(),      (|      |            |              | |
   | |. 050  2.1  )           |      |            |              | |
   | +++++ |
   | |      |  060 |  1 400 000 |              | |
   | |( . 3   . 040;  . 4      (|      |            |              | |
   | |. 040   . 050))                    |      |            |              | |
   | +++++ |
   | |   (%)                    |  070 |      6     |      15      | |
   | +++++ |
   | |               |  080 |   84 000   |              | |
   | |( . 060 x  . 070)                |      |            |              | |
   | +++++ |
   | |   (%)               |  090 |           |       1      | |
   | +++++ |
   | |        |  100 |           |              | |
   | |                              |      |            |              | |
   | |( . 010 x  . 090     |      |            |              | |
   | | )                            |      |            |              | |
   | +++++ |
   | |       ()|  110 |   43 400   |             | |
   | |         |      |            |              | |
   | |                        |      |            |              | |
   | L+++ |
   +                                                                                +
   L++
   
     
   TTT
   +||||||||||L        TTTTTTTTTTT                                    |
   |  ||||||||||        | | | | | | | | | | | | |                                    |
   |   52017056            L+++++++++++                                    |
   |                       TTTTTTTT      TT                             |
   |                    | | | | | | | | | | . | | | |                             |
   |                       L++++++++      L++                             |
   |                                                                                    |
   |                                                                   1152017|
   |                                                                         00002|
   |                                                                                    |
   |                                                                         ( ) |
   | TTT |
   | |                      1                      |   2  |      3     |       4      | |
   | +++++ |
   | |       ()|  120 |   42 000   |             | |
   | |         |      |            |              | |
   | | ,      |      |            |              | |
   | |   (    |      |            |              | |
   | | 50%   . 080)                     |      |            |              | |
   | +++++ |
   | |      |  130 |    7 000   |             | |
   | | ()       |      |            |              | |
   | |                  |      |            |              | |
   | +++++ |
   | |           |  140 |    5 000   |             | |
   | | ()       |      |            |              | |
   | |          |      |            |              | |
   | |                           |      |            |              | |
   | +++++ |
   | |  ,      |  150 |   37 000   |              | |
   | | ()  ( . 3   (|      |            |              | |
   | |. 080   . 120   . 140);   |      |            |              | |
   | |. 4   . 080)                        |      |            |              | |
   | +++++ |
   | |           |  160 |   26 400   |              | |
   | |  (   .   170   |      |            |              | |
   | |  . 180   |      |            |              | |
   | | )                            |      |            |              | |
   | +++++ |
   | |  ,      |  170 |   10 600   |              | |
   | | ()  ( . 150   |      |            |              | |
   | | . 160) (   .   030|      |            |              | |
   | | 1 )                        |      |            |              | |
   | +++++ |
   | |      |  180 |           |              | |
   | |()  ( . 160     .|      |            |              | |
   | |150) (   . 060   1|      |            |              | |
   | |)                                  |      |            |              | |
   | +++++ |
   | |  ,   |  190 |           |              | |
   | |   ( . 100  |      |            |              | |
   | |    )   (    |      |            |              | |
   | |     .  100|      |            |              | |
   | |    . 080)  (|      |            |              | |
   | |  . 030   1      |      |            |              | |
   | | )                            |      |            |              | |
   | L+++ |
   +                                                                                +
   L++
   

- ",

"

, , , , , , 15 .

, . 346.15 , - , . 346.16 .

, . 6 . 346.18 , , , , 1 . , ( 15 , ), .

( ). . 6 . 346.18 , 1 2006 ., . . , , 30 2005 . N 03-11-04/2/93 , " . , , " (. 18 2005 . N 03-11-04/2/26, 8 2005 . N 03-03-02-04/1-138, 29 2004 . N 03-03-02-04/1/110). 1 2006 . .

, , , , , . , , , . 6 7 . 1 . 346.16 .

, , , 4 . 2 .

.

2. 2005 . 850 000 . 660 000 .

:

(850 000 . - 660 000 .) x 15% = 28 500 .

:

850 000 . x 1% = 8500 .

, - 28 500 .

. , 15 000 . , .

- 850 000 . - 010 .

- 660 000 . - 020.

030, , , 2004 . .

040 , , ( ). 040 190 000 . (850 000 . - 660 000 .).

, 041 050 .

060 . , 040, - 190 000 .

, , 060 070, 28 500 . (190 000 . x 15%), 080.

2005 . , , 100 - 8500 . ( 080 100 , , 16 2004 . N 22-0-10/247 " , , ").

, . , 100 .

110 - 140 , , , .

150 , , .. , 080, - 28 500 .

160 , . 15 000 .

, 2005 ., 170. 13 500 . (28 500 . - 15 000 .).

, 180.

190 , (.. 100). 2 , , 190 .

2005 . :

     
   TTT
   +||||||||||L        TTTTTTTTTTT                                    |
   |  ||||||||||        | | | | | | | | | | | | |                                    |
   |   52017049            L+++++++++++                                    |
   |                       TTTTTTTT      TT                             |
   |                    | | | | | | | | | | . | | | |                             |
   |                       L++++++++      L++                             |
   |                                                                                    |
   |                                                                   1152017|
   |                                                                         00002|
   |                                                                                    |
   |                 2.                          |
   |                                                                                    |
   |                                                                         ( ) |
   | TT |
   | |                      |   |        | |
   | |                                             |++ |
   | |                                             |      |      | |
   | |                                             |      +T+ |
   | |                                             |      |      |, | |
   | |                                             |      |            |   | |
   | |                                             |      |            |  | |
   | |                                             |      |            |           | |
   | +++++ |
   | |                      1                      |   2  |      3     |       4      | |
   | +++++ |
   | |                       |  010 |            |    850 000   | |
   | +++++ |
   | |                   |  020 |           |    660 000   | |
   | +++++ |
   | |           |  030 |           |             | |
   | |       |      |            |              | |
   | |        |      |            |              | |
   | |                              |      |            |              | |
   | +++++ |
   | | :                              |      |            |              | |
   | |                                     |  040 |            |    190 000   | |
   | |( . 010   . 020   . 030) |      |            |              | |
   | +++++ |
   | |                                     |  041 |           |             | |
   | |( . 020 +  . 030)   . 010)|      |            |              | |
   | +++++ |
   | | ,          |  050 |           |             | |
   | |()  ()    |      |            |              | |
   | |(),      (|      |            |              | |
   | |. 050  2.1  )           |      |            |              | |
   | +++++ |
   | |      |  060 |            |    190 000   | |
   | |( . 3   . 040;  . 4      (|      |            |              | |
   | |. 040   . 050))                    |      |            |              | |
   | +++++ |
   | |   (%)                    |  070 |      6     |      15      | |
   | +++++ |
   | |               |  080 |            |    28 500    | |
   | |( . 060 x  . 070)                |      |            |              | |
   | +++++ |
   | |   (%)               |  090 |           |       1      | |
   | +++++ |
   | |        |  100 |           |     8 500    | |
   | |                              |      |            |              | |
   | |( . 010 x  . 090     |      |            |              | |
   | | )                            |      |            |              | |
   | +++++ |
   | |       ()|  110 |            |             | |
   | |         |      |            |              | |
   | |                        |      |            |              | |
   | L+++ |
   +                                                                                +
   L++
   
     
   TTT
   +||||||||||L        TTTTTTTTTTT                                    |
   |  ||||||||||        | | | | | | | | | | | | |                                    |
   |   52017056            L+++++++++++                                    |
   |                       TTTTTTTT      TT                             |
   |                    | | | | | | | | | | . | | | |                             |
   |                       L++++++++      L++                             |
   |                                                                                    |
   |                                                                   1152017|
   |                                                                         00002|
   |                                                                                    |
   |                                                                         ( ) |
   | TTT |
   | |                      1                      |   2  |      3     |       4      | |
   | +++++ |
   | |       ()|  120 |            |             | |
   | |         |      |            |              | |
   | | ,      |      |            |              | |
   | |   (    |      |            |              | |
   | | 50%   . 080)                     |      |            |              | |
   | +++++ |
   | |      |  130 |            |             | |
   | | ()       |      |            |              | |
   | |                  |      |            |              | |
   | +++++ |
   | |           |  140 |            |             | |
   | | ()       |      |            |              | |
   | |          |      |            |              | |
   | |                           |      |            |              | |
   | +++++ |
   | |  ,      |  150 |            |    28 500    | |
   | | ()  ( . 3   (|      |            |              | |
   | |. 080   . 120   . 140);   |      |            |              | |
   | |. 4   . 080)                        |      |            |              | |
   | +++++ |
   | |           |  160 |            |    15 000    | |
   | |  (   .   170   |      |            |              | |
   | |  . 180   |      |            |              | |
   | | )                            |      |            |              | |
   | +++++ |
   | |  ,      |  170 |            |    13 500    | |
   | | ()  ( . 150   |      |            |              | |
   | | . 160) (   .   030|      |            |              | |
   | | 1 )                        |      |            |              | |
   | +++++ |
   | |      |  180 |            |             | |
   | |()  ( . 160     .|      |            |              | |
   | |150) (   . 060   1|      |            |              | |
   | |)                                  |      |            |              | |
   | +++++ |
   | |  ,   |  190 |           |             | |
   | |   ( . 100  |      |            |              | |
   | |    )   (    |      |            |              | |
   | |     .  100|      |            |              | |
   | |    . 080)  (|      |            |              | |
   | |  . 030   1      |      |            |              | |
   | | )                            |      |            |              | |
   | L+++ |
   +                                                                                +
   L++
   

3. 2005 . 850 000 . 810 000 .

:

(850 000 . - 810 000 .) x 15% = 6000 .

:

850 000 . x 1% = 8500 .

, - 8500 .

. 6 . 346.18 , , , , , , . 7 . 346.18 .

30 2005 . N 03-11-04/2/93, , , . . 26.2 - .

3.

, , 2005 ., 7300 . , .

- 850 000 . - 010 .

- 810 000 . - 020.

040 - 40 000 . 060.

, , - 6000 . - 080.

100 - 8500 .

, . 8500 . 190.

150, , () , 170, , () , .

2005 . - 7300 . - 160 180 () .

. 2 16 2004 . N 22-0-10/247.

2005 . 3 :

     
   TTT
   +||||||||||L        TTTTTTTTTTT                                    |
   |  ||||||||||        | | | | | | | | | | | | |                                    |
   |   52017049            L+++++++++++                                    |
   |                       TTTTTTTT      TT                             |
   |                    | | | | | | | | | | . | | | |                             |
   |                       L++++++++      L++                             |
   |                                                                                    |
   |                                                                   1152017|
   |                                                                         00002|
   |                                                                                    |
   |                 2.                          |
   |                                                                                    |
   |                                                                         ( ) |
   | TT |
   | |                      |   |        | |
   | |                                             |++ |
   | |                                             |      |      | |
   | |                                             |      +T+ |
   | |                                             |      |      |, | |
   | |                                             |      |            |   | |
   | |                                             |      |            |  | |
   | |                                             |      |            |           | |
   | +++++ |
   | |                      1                      |   2  |      3     |       4      | |
   | +++++ |
   | |                       |  010 |            |    850 000   | |
   | +++++ |
   | |                   |  020 |           |    810 000   | |
   | +++++ |
   | |           |  030 |           |             | |
   | |       |      |            |              | |
   | |        |      |            |              | |
   | |                              |      |            |              | |
   | +++++ |
   | | :                              |      |            |              | |
   | |                                     |  040 |            |    40 000    | |
   | |( . 010   . 020   . 030) |      |            |              | |
   | +++++ |
   | |                                     |  041 |           |             | |
   | |( . 020 +  . 030)   . 010)|      |            |              | |
   | +++++ |
   | | ,          |  050 |           |             | |
   | |()  ()    |      |            |              | |
   | |(),      (|      |            |              | |
   | |. 050  2.1  )           |      |            |              | |
   | +++++ |
   | |      |  060 |            |    40 000    | |
   | |( . 3   . 040;  . 4      (|      |            |              | |
   | |. 040   . 050))                    |      |            |              | |
   | +++++ |
   | |   (%)                    |  070 |      6     |      15      | |
   | +++++ |
   | |               |  080 |            |     6 000    | |
   | |( . 060 x  . 070)                |      |            |              | |
   | +++++ |
   | |   (%)               |  090 |           |       1      | |
   | +++++ |
   | |        |  100 |           |     8 500    | |
   | |                              |      |            |              | |
   | |( . 010 x  . 090     |      |            |              | |
   | | )                            |      |            |              | |
   | +++++ |
   | |       ()|  110 |            |             | |
   | |         |      |            |              | |
   | |                        |      |            |              | |
   | L+++ |
   +                                                                                +
   L++
   
     
   TTT
   +||||||||||L        TTTTTTTTTTT                                    |
   |  ||||||||||        | | | | | | | | | | | | |                                    |
   |   52017056            L+++++++++++                                    |
   |                       TTTTTTTT      TT                             |
   |                    | | | | | | | | | | . | | | |                             |
   |                       L++++++++      L++                             |
   |                                                                                    |
   |                                                                   1152017|
   |                                                                         00002|
   |                                                                                    |
   |                                                                         ( ) |
   | TTT |
   | |                      1                      |   2  |      3     |       4      | |
   | +++++ |
   | |       ()|  120 |            |             | |
   | |         |      |            |              | |
   | | ,      |      |            |              | |
   | |   (    |      |            |              | |
   | | 50%   . 080)                     |      |            |              | |
   | +++++ |
   | |      |  130 |            |             | |
   | | ()       |      |            |              | |
   | |                  |      |            |              | |
   | +++++ |
   | |           |  140 |            |             | |
   | | ()       |      |            |              | |
   | |          |      |            |              | |
   | |                           |      |            |              | |
   | +++++ |
   | |  ,      |  150 |            |             | |
   | | ()  ( . 3   (|      |            |              | |
   | |. 080   . 120   . 140);   |      |            |              | |
   | |. 4   . 080)                        |      |            |              | |
   | +++++ |
   | |           |  160 |            |     7 300    | |
   | |  (   .   170   |      |            |              | |
   | |  . 180   |      |            |              | |
   | | )                            |      |            |              | |
   | +++++ |
   | |  ,      |  170 |            |             | |
   | | ()  ( . 150   |      |            |              | |
   | | . 160) (   .   030|      |            |              | |
   | | 1 )                        |      |            |              | |
   | +++++ |
   | |      |  180 |            |     7 300    | |
   | |()  ( . 160     .|      |            |              | |
   | |150) (   . 060   1|      |            |              | |
   | |)                                  |      |            |              | |
   | +++++ |
   | |  ,   |  190 |           |     8 500    | |
   | |   ( . 100  |      |            |              | |
   | |    )   (    |      |            |              | |
   | |     .  100|      |            |              | |
   | |    . 080)  (|      |            |              | |
   | |  . 030   1      |      |            |              | |
   | | )                            |      |            |              | |
   | L+++ |
   +                                                                                +
   L++
   

, . 6 . 346.18 , 30 2005 . N 03-11-04/2/93 5 2004 . N 03-03-02-04/1/2, 2006 . (8500 .) , (6000 .), . 2006 . (2500 .) 030 . 2 .

, .. .

4. 2005 . 850 000 . 900 000 .

, 50 000 . (850 000 . - 900 000 .).

, , , :

850 000 . x 1% = 8500 .

. 7 . 346.18 , , .

, . 346.16 , , . 346.15 .

, 30 . , 10 .

, :

- , , ;

- , , .

, , , .

4.

, 2005 . 5700 . , .

- 850 000 . - 900 000 . 010 020 . 2 .

, (50 000 .), 041 ( 040, , ). , . , 060 080 (. 16 2004 . N 22-0-10/247).

100 - 8500 .

, 190.

150, , () , 170, , () , .

2005 . - 5700 . - 160 180 () .

2005 . 4 :

     
   TTT
   +||||||||||L        TTTTTTTTTTT                                    |
   |  ||||||||||        | | | | | | | | | | | | |                                    |
   |   52017049            L+++++++++++                                    |
   |                       TTTTTTTT      TT                             |
   |                    | | | | | | | | | | . | | | |                             |
   |                       L++++++++      L++                             |
   |                                                                                    |
   |                                                                   1152017|
   |                                                                         00002|
   |                                                                                    |
   |                 2.                          |
   |                                                                                    |
   |                                                                         ( ) |
   | TT |
   | |                      |   |        | |
   | |                                             |++ |
   | |                                             |      |      | |
   | |                                             |      +T+ |
   | |                                             |      |      |, | |
   | |                                             |      |            |   | |
   | |                                             |      |            |  | |
   | |                                             |      |            |           | |
   | +++++ |
   | |                      1                      |   2  |      3     |       4      | |
   | +++++ |
   | |                       |  010 |            |    850 000   | |
   | +++++ |
   | |                   |  020 |           |    900 000   | |
   | +++++ |
   | |           |  030 |           |             | |
   | |       |      |            |              | |
   | |        |      |            |              | |
   | |                              |      |            |              | |
   | +++++ |
   | | :                              |      |            |              | |
   | |                                     |  040 |            |             | |
   | |( . 010   . 020   . 030) |      |            |              | |
   | +++++ |
   | |                                     |  041 |           |    50 000    | |
   | |( . 020 +  . 030)   . 010)|      |            |              | |
   | +++++ |
   | | ,          |  050 |           |             | |
   | |()  ()    |      |            |              | |
   | |(),      (|      |            |              | |
   | |. 050  2.1  )           |      |            |              | |
   | +++++ |
   | |      |  060 |            |             | |
   | |( . 3   . 040;  . 4      (|      |            |              | |
   | |. 040   . 050))                    |      |            |              | |
   | +++++ |
   | |   (%)                    |  070 |      6     |      15      | |
   | +++++ |
   | |               |  080 |            |             | |
   | |( . 060 x  . 070)                |      |            |              | |
   | +++++ |
   | |   (%)               |  090 |           |       1      | |
   | +++++ |
   | |        |  100 |           |     8 500    | |
   | |                              |      |            |              | |
   | |( . 010 x  . 090     |      |            |              | |
   | | )                            |      |            |              | |
   | +++++ |
   | |       ()|  110 |            |             | |
   | |         |      |            |              | |
   | |                        |      |            |              | |
   | L+++ |
   +                                                                                +
   L++
   
     
   TTT
   +||||||||||L        TTTTTTTTTTT                                    |
   |  ||||||||||        | | | | | | | | | | | | |                                    |
   |   52017056            L+++++++++++                                    |
   |                       TTTTTTTT      TT                             |
   |                    | | | | | | | | | | . | | | |                             |
   |                       L++++++++      L++                             |
   |                                                                                    |
   |                                                                   1152017|
   |                                                                         00002|
   |                                                                                    |
   |                                                                         ( ) |
   | TTT |
   | |                      1                      |   2  |      3     |       4      | |
   | +++++ |
   | |       ()|  120 |            |             | |
   | |         |      |            |              | |
   | | ,      |      |            |              | |
   | |   (    |      |            |              | |
   | | 50%   . 080)                     |      |            |              | |
   | +++++ |
   | |      |  130 |            |             | |
   | | ()       |      |            |              | |
   | |                  |      |            |              | |
   | +++++ |
   | |           |  140 |            |             | |
   | | ()       |      |            |              | |
   | |          |      |            |              | |
   | |                           |      |            |              | |
   | +++++ |
   | |  ,      |  150 |            |             | |
   | | ()  ( . 3   (|      |            |              | |
   | |. 080   . 120   . 140);   |      |            |              | |
   | |. 4   . 080)                        |      |            |              | |
   | +++++ |
   | |           |  160 |            |     5 700    | |
   | |  (   .   170   |      |            |              | |
   | |  . 180   |      |            |              | |
   | | )                            |      |            |              | |
   | +++++ |
   | |  ,      |  170 |            |             | |
   | | ()  ( . 150   |      |            |              | |
   | | . 160) (   .   030|      |            |              | |
   | | 1 )                        |      |            |              | |
   | +++++ |
   | |      |  180 |            |     5 700    | |
   | |()  ( . 160     .|      |            |              | |
   | |150) (   . 060   1|      |            |              | |
   | |)                                  |      |            |              | |
   | +++++ |
   | |  ,   |  190 |           |     8 500    | |
   | |   ( . 100  |      |            |              | |
   | |    )   (    |      |            |              | |
   | |     .  100|      |            |              | |
   | |    . 080)  (|      |            |              | |
   | |  . 030   1      |      |            |              | |
   | | )                            |      |            |              | |
   | L+++ |
   +                                                                                +
   L++
   

5. 2004 . 310 000 . ( - 780 000 ., - 1 090 000 .), 2005 .

2004 . :

780 000 . x 1% = 7800 .

2005 . 1 200 000 . 760 000 . , . 6 . 346.18 , . 2004 . , 2005 . , 2004 .

2005 . :

1 200 000 . - 760 000 . - 7800 . = 432 200 .

, 2004 ., 2005 .:

432 200 . x 30% = 129 660 .

:

432 200 . - 129 660 . = 302 540 .

, 2005 ., :

302 540 . x 15% = 45 381 .

:

1 200 000 x 1% = 12 000 .

, , .

180 340 . (310 000 . - 129 660 .) .

.

, 2005 . 31 000 .

010 020 . 2 2005 . - 1 200 000 . 760 000 .

030 . 5 2004 . 310 000 ., .. , . , 030 2004 . - 7800 .

040 , , 010, , 020, 030. 040 432 200 . (1 200 000 . - 760 000 . - 7800 .).

050 , , .

, 050, . 2.1 .

. 28 , , 3 2005 . N 30, , ", " () () () .

, . 2 , . 2.1.

5.

010 . 2.1 - , 060 " " . 2.1 . (2004 .) . , 2005 . .

020 . 2.1 , (2004 .). , , , 041 (": - ") . 2 . 5 020 , 2004 ., - 310 000 .

030 . 2.1 - , , 010 020. 030 310 000 .

040 . 2.1 (2005 .), .. 040 . 2 2005 . - 432 200 .

050 . 2.1 , ( 30 ) , 040 . 2.

30 129 660 . (432 200 . x 30%).

, 2005 . 129 660 . , 2004 . 050 . 2.1 050 . 2 .

2005 . , 030 050 . 2.1 (310 000 . - 129 660 . = 180 340 .), 060 . 2.1 . 010 . 2.1 2006 .

070 , . 080 - 170 . , 070 - 170 .

5 . 2.1 :

     
   TTT
   +||||||||||L        TTTTTTTTTTT                                    |
   |  ||||||||||        | | | | | | | | | | | | |                                    |
   |   5201706             L+++++++++++                                    |
   |                       TTTTTTTT      TT                             |
   |                    | | | | | | | | | | . | | | |                             |
   |                       L++++++++      L++                             |
   |                                                                                    |
   |                                                                   1152017|
   |                                                                         00021|
   |                                                                                    |
   |    2.1.   ,          |
   |                                                                   |
   |                  (  050  4  2 )                     |
   |                                                                                    |
   |                                                                         ( ) |
   | TT |
   | |                             |   | | |
   | |                                                    ||                    | |
   | ++++ |
   | |                          1                         |   2  |          3         | |
   | ++++ |
   | |              |  010 |                   | |
   | ++++ |
   | |     ( . 041,|  020 |       310 000      | |
   | | 4  2    |      |                    | |
   | |)                                             |      |                    | |
   | ++++ |
   | |                 |  030 |       310 000      | |
   | |( . 010 +  . 020)                       |      |                    | |
   | ++++ |
   | |     ( .    040,|  040 |       432 200      | |
   | | 4  2    )   |      |                    | |
   | ++++ |
   | | ,             |  050 |       129 660      | |
   | |  (     30%)     |      |                    | |
   | |. 040 (   . 050,       4|      |                    | |
   | | 2 )                               |      |                    | |
   | ++++ |
   | |       |  060 |       180 340      | |
   | |( . 030   . 050)                       |      |                    | |
   | ++++ |
   | |   ()   (   |  070 |                   | |
   | |  080  170)                              |      |                    | |
   | ++++ |
   | |    20 ___________                             |  080 |                   | |
   | ++++ |
   | |    20 ___________                             |  090 |                   | |
   | ++++ |
   | |    20 ___________                             |  100 |                   | |
   | ++++ |
   | |    20 ___________                             |  110 |                   | |
   | ++++ |
   | |    20 ___________                             |  120 |                   | |
   | ++++ |
   | |    20 ___________                             |  130 |                   | |
   | ++++ |
   | |    20 ___________                             |  140 |                   | |
   | ++++ |
   | |    20 ___________                             |  150 |                   | |
   | ++++ |
   | |    20 ___________                             |  160 |                   | |
   | ++++ |
   | |    20 ___________                             |  170 |                   | |
   | L++ |
   +                                                                                +
   L++
   

. 2 .

, 050 . 2 , 050 . 2.1, .. 129 660 .

060 . 2 , , 040 050 . 2, .. 302 540 . (432 200 . - 129 660 .).

, 080 100 . 2 .

:

302 540 . x 15% = 45 381 .

:

1 200 000 . x 1% = 12 000 .

, . , 150, , , 45 381 ., 190, , , .

160 . 2 , , - 31 000 .

170 , 2005 ., , 150 160, 14 381 . (45 381 . - 31 000 .).

2 :

     
   TTT
   +||||||||||L        TTTTTTTTTTT                                    |
   |  ||||||||||        | | | | | | | | | | | | |                                    |
   |   52017049            L+++++++++++                                    |
   |                       TTTTTTTT      TT                             |
   |                    | | | | | | | | | | . | | | |                             |
   |                       L++++++++      L++                             |
   |                                                                                    |
   |                                                                   1152017|
   |                                                                         00002|
   |                                                                                    |
   |                 2.                          |
   |                                                                                    |
   |                                                                         ( ) |
   | TT |
   | |                      |   |        | |
   | |                                             |++ |
   | |                                             |      |      | |
   | |                                             |      +T+ |
   | |                                             |      |      |, | |
   | |                                             |      |            |   | |
   | |                                             |      |            |  | |
   | |                                             |      |            |           | |
   | +++++ |
   | |                      1                      |   2  |      3     |       4      | |
   | +++++ |
   | |                       |  010 |            |   1 200 000  | |
   | +++++ |
   | |                   |  020 |           |    760 000   | |
   | +++++ |
   | |           |  030 |           |     7 800    | |
   | |       |      |            |              | |
   | |        |      |            |              | |
   | |                              |      |            |              | |
   | +++++ |
   | | :                              |      |            |              | |
   | |                                     |  040 |            |    432 200   | |
   | |( . 010   . 020   . 030) |      |            |              | |
   | +++++ |
   | |                                     |  041 |           |             | |
   | |( . 020 +  . 030)   . 010)|      |            |              | |
   | +++++ |
   | | ,          |  050 |           |    129 660   | |
   | |()  ()    |      |            |              | |
   | |(),      (|      |            |              | |
   | |. 050  2.1  )           |      |            |              | |
   | +++++ |
   | |      |  060 |            |    302 540   | |
   | |( . 3   . 040;  . 4      (|      |            |              | |
   | |. 040   . 050))                    |      |            |              | |
   | +++++ |
   | |   (%)                    |  070 |      6     |      15      | |
   | +++++ |
   | |               |  080 |            |    45 381    | |
   | |( . 060 x  . 070)                |      |            |              | |
   | +++++ |
   | |   (%)               |  090 |           |       1      | |
   | +++++ |
   | |        |  100 |           |    12 000    | |
   | |                              |      |            |              | |
   | |( . 010 x  . 090     |      |            |              | |
   | | )                            |      |            |              | |
   | +++++ |
   | |       ()|  110 |            |             | |
   | |         |      |            |              | |
   | |                        |      |            |              | |
   | L+++ |
   +                                                                                +
   L++
   
     
   TTT
   +||||||||||L        TTTTTTTTTTT                                    |
   |  ||||||||||        | | | | | | | | | | | | |                                    |
   |   52017056            L+++++++++++                                    |
   |                       TTTTTTTT      TT                             |
   |                    | | | | | | | | | | . | | | |                             |
   |                       L++++++++      L++                             |
   |                                                                                    |
   |                                                                   1152017|
   |                                                                         00002|
   |                                                                                    |
   |                                                                         ( ) |
   | TTT |
   | |                      1                      |   2  |      3     |       4      | |
   | +++++ |
   | |       ()|  120 |            |             | |
   | |         |      |            |              | |
   | | ,      |      |            |              | |
   | |   (    |      |            |              | |
   | | 50%   . 080)                     |      |            |              | |
   | +++++ |
   | |      |  130 |            |             | |
   | | ()       |      |            |              | |
   | |                  |      |            |              | |
   | +++++ |
   | |           |  140 |            |             | |
   | | ()       |      |            |              | |
   | |          |      |            |              | |
   | |                           |      |            |              | |
   | +++++ |
   | |  ,      |  150 |            |    45 381    | |
   | | ()  ( . 3   (|      |            |              | |
   | |. 080   . 120   . 140);   |      |            |              | |
   | |. 4   . 080)                        |      |            |              | |
   | +++++ |
   | |           |  160 |            |    31 000    | |
   | |  (   .   170   |      |            |              | |
   | |  . 180   |      |            |              | |
   | | )                            |      |            |              | |
   | +++++ |
   | |  ,      |  170 |            |    14 381    | |
   | | ()  ( . 150   |      |            |              | |
   | | . 160) (   .   030|      |            |              | |
   | | 1 )                        |      |            |              | |
   | +++++ |
   | |      |  180 |            |             | |
   | |()  ( . 160     .|      |            |              | |
   | |150) (   . 060   1|      |            |              | |
   | |)                                  |      |            |              | |
   | +++++ |
   | |  ,   |  190 |           |             | |
   | |   ( . 100  |      |            |              | |
   | |    )   (    |      |            |              | |
   | |     .  100|      |            |              | |
   | |    . 080)  (|      |            |              | |
   | |  . 030   1      |      |            |              | |
   | | )                            |      |            |              | |
   | L+++ |
   +                                                                                +
   L++
   

..

12.12.2005

     
   


   







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: 2006 (" ", 2006, N 1)
: , () (" ", 2006, N 1)



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