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: I 2005 (" ", 2005, N 9)





" ", 2005, N 9

I 2005

I 2005 . , , . , , .

, , 03.03.2005 N 30. , , 2004 . .

, () . . , " ".

, , , , . , , , , . .

.1 010 - 060. 010 040 , 020 050 - . 030 ( ). 060 . , , .

, . , , - . 010 , ( 030), 040 - , ( 060). .5 .346.21 .

.1 , .

, .

I 2005 . 25 2005 . (.7 .346.21 .1 .346.23 ).

:

- ;

- .1 " () , , , ";

- .2 " ".

2.1 " , ( 050 4 2 )" .

, - , , - .

-

, I 2005 . , .

1. I 2005 . "" 1 520 000 . 20 000 . - . - 1 500 000 . 4 ( 5, , 2005 .).

, I 2005 ., 500 000 . :

500 000 . 14% = 70 000 .

(70 000 .) . I 2005 . "" 60 000 ., 10 000 . - .

"" I 2005 . 26 000 ., :

- - 21 000 .;

- - 5000 .

.

, "" .

2

.2, . , , 3 ( .2 . . 34 - 35).

     
   TTT
   +||||||||||L        TTTTTTTTTTT                                    |
   |  ||||||||||        |7|7|1|5|2|5|8|9|6|5|4|6|                                    |
   |   52017049            L+++++++++++                                    |
   |                       TTTTTTTT      TT                             |
   |                    |7|7|1|5|0|1|0|0|1| . | | | |                             |
   |                       L++++++++      L++                             |
   |                                                                                    |
   |                                                                   1152017|
   |                                                                         00002|
   |                                                                                    |
   |                 2.                          |
   |                                                                                    |
   |                                                                         ( ) |
   | TT |
   | |                      |   |        | |
   | |                                             |++ |
   | |                                             |      |      | |
   | |                                             |      +T+ |
   | |                                             |      |      |, | |
   | |                                             |      |            |   | |
   | |                                             |      |            |  | |
   | |                                             |      |            |           | |
   | +++++ |
   | |                      1                      |   2  |      3     |       4      | |
   | +++++ |
   | |                       |  010 |  1 500 000 |             | |
   | +++++ |
   | |                   |  020 |           |             | |
   | +++++ |
   | |           |  030 |           |             | |
   | |       |      |            |              | |
   | |        |      |            |              | |
   | |                              |      |            |              | |
   | +++++ |
   | | :                              |      |            |              | |
   | |                                     |  040 |  1 500 000 |             | |
   | |( . 010   . 020   . 030) |      |            |              | |
   | +++++ |
   | |                                     |  041 |           |             | |
   | |( . 020 +  . 030)   . 010)|      |            |              | |
   | +++++ |
   | | ,          |  050 |           |             | |
   | |()  ()    |      |            |              | |
   | |(),      (|      |            |              | |
   | |. 050  2.1  )           |      |            |              | |
   | +++++ |
   | |      |  060 |  1 500 000 |             | |
   | |( . 3   . 040;  . 4      (|      |            |              | |
   | |. 040   . 050))                    |      |            |              | |
   | +++++ |
   | |   (%)                    |  070 |      6     |      15      | |
   | +++++ |
   | |               |  080 |     90 000 |             | |
   | |( . 060   . 070)                |      |            |              | |
   | +++++ |
   | |   (%)               |  090 |           |       1      | |
   | +++++ |
   | |        |  100 |           |             | |
   | |                              |      |            |              | |
   | |( . 010   . 090     |      |            |              | |
   | | )                            |      |            |              | |
   | +++++ |
   | |         ()|  110 |     70 000 |             | |
   | |         |      |            |              | |
   | |                        |      |            |              | |
   | L+++ |
   +                                                                                +
   L++
   
     
   TTT
   +||||||||||L        TTTTTTTTTTT                                    |
   |  ||||||||||        |7|7|1|5|2|5|8|9|6|5|4|6|                                    |
   |   52017056            L+++++++++++                                    |
   |                       TTTTTTTT      TT                             |
   |                    |7|7|1|5|0|1|0|0|1| . | | | |                             |
   |                       L++++++++      L++                             |
   |                                                                                    |
   |                                                                   1152017|
   |                                                                         00002|
   |                                                                                    |
   |                                                                         ( ) |
   | TTT |
   | |                      1                      |   2  |      3     |       4      | |
   | +++++ |
   | |       ()|  120 |     45 000 |             | |
   | |         |      |            |              | |
   | | ,      |      |            |              | |
   | |   (    |      |            |              | |
   | | 50%   . 080)                     |      |            |              | |
   | +++++ |
   | |      |  130 |     26 000 |             | |
   | | ()       |      |            |              | |
   | |                  |      |            |              | |
   | +++++ |
   | |           |  140 |     21 000 |             | |
   | | ()       |      |            |              | |
   | |          |      |            |              | |
   | |                           |      |            |              | |
   | +++++ |
   | |  ,      |  150 |     24 000 |             | |
   | | ()  ( . 3   (|      |            |              | |
   | |. 080   . 120   . 140);   |      |            |              | |
   | |. 4   . 080)                        |      |            |              | |
   | +++++ |
   | |           |  160 |           |             | |
   | |  (   .   170   |      |            |              | |
   | |  . 180   |      |            |              | |
   | | )                            |      |            |              | |
   | +++++ |
   | |  ,      |  170 |     24 000 |             | |
   | | ()  ( . 150   |      |            |              | |
   | | . 160) (   .   030|      |            |              | |
   | | 1 )                        |      |            |              | |
   | +++++ |
   | |      |  180 |           |             | |
   | |()  ( . 160     .|      |            |              | |
   | |150) (   . 060   1|      |            |              | |
   | |)                                  |      |            |              | |
   | +++++ |
   | |  ,   |  190 |           |             | |
   | |   ( . 100  |      |            |              | |
   | |    )   (    |      |            |              | |
   | |     .  100|      |            |              | |
   | |    . 080)  (|      |            |              | |
   | |  . 030   1      |      |            |              | |
   | | )                            |      |            |              | |
   | L+++ |
   +                                                                                +
   L++
   

010 , . , .346.15 . , ( .249 ) ( .250 ). , .251 , .

010 1 500 000 . 040.

20 000 . . .1 .346.15 .10 .1 .251 .

, 060, 1 500 000 .

080 . : ( 060) , ( 070):

1 500 000 . 6% = 90 000 .

!

, "", 28.10.2002 N -3-22/606.

26.03.2003 N -3-22/135 24.05.2004 N -3-22/332@ . , , , .

08.09.2004 26.03.2003 N -3-22/135 . 24.05.2004 N -3-22/332@ 8 2004 . 04.02.2005 N 15 ( 01.03.2005 N 6369).

, , , , , 28.10.2003 N -3-22/606.

, 2005 . , , ? 2005 . . ( 5) ( 7), .

110 , ( - 70 000 .).

: (10 000 .) 2005 ., "" , I 2005 . 23.09.2003 N 22-2-14/206. , , , () .

, , I 2005 . , 2005 ., , 2005 .

120 , . .3 .346.21 , , 50%. , , :

90 000 . 50% = 45 000 .

(70 000 .) , (45 000 .). , . , , , 45 000 .

130 , , . 26 000 .

140 , , - 21 000 . .3 .346.21 .

150 , I 2005 . : ( 080) ( 120) ( 140). :

90 000 . - 45 000 . - 21 000 . = 24 000 .

160 I , , .

170 , I 2005 . I 170 150. , , 24 000 .

1

.2 , .1. 010 .1 . , , 182 1 05 01010 01 1000 110 <*>.

     
   
   
<*> . " !" // , 2005, N 1-2. - . .

020 ( - 019-95) .

030 I 2005 ., , - 24 000 .

060 . 040 - 060 .

-

, , , .

2. "" I 2005 . 1 500 000 . 4 ( 5, ). , , - 1 320 000 . 5 ( 7, , 2005 .).

2004 . - 15 000 .

, "" .

2

, , , .2 4 ( .2 . . 36 - 37).

     
   TTT
   +||||||||||L        TTTTTTTTTTT                                    |
   |  ||||||||||        |7|7|1|6|9|5|2|5|8|2|5|6|                                    |
   |   52017049            L+++++++++++                                    |
   |                       TTTTTTTT      TT                             |
   |                    |7|7|1|6|0|1|0|0|1| . | | | |                             |
   |                       L++++++++      L++                             |
   |                                                                                    |
   |                                                                   1152017|
   |                                                                         00002|
   |                                                                                    |
   |                 2.                          |
   |                                                                                    |
   |                                                                         ( ) |
   | TT |
   | |                      |   |        | |
   | |                                             |++ |
   | |                                             |      |      | |
   | |                                             |      +T+ |
   | |                                             |      |      |, | |
   | |                                             |      |            |   | |
   | |                                             |      |            |  | |
   | |                                             |      |            |           | |
   | +++++ |
   | |                      1                      |   2  |      3     |       4      | |
   | +++++ |
   | |                       |  010 |           |   1 500 000  | |
   | +++++ |
   | |                   |  020 |           |   1 320 000  | |
   | +++++ |
   | |           |  030 |           |             | |
   | |       |      |            |              | |
   | |        |      |            |              | |
   | |                              |      |            |              | |
   | +++++ |
   | | :                              |      |            |              | |
   | |                                     |  040 |           |     180 000  | |
   | |( . 010   . 020   . 030) |      |            |              | |
   | +++++ |
   | |                                     |  041 |           |             | |
   | |( . 020 +  . 030)   . 010)|      |            |              | |
   | +++++ |
   | | ,          |  050 |           |             | |
   | |()  ()    |      |            |              | |
   | |(),      (|      |            |              | |
   | |. 050  2.1  )           |      |            |              | |
   | +++++ |
   | |      |  060 |           |     180 000  | |
   | |( . 3   . 040;  . 4      (|      |            |              | |
   | |. 040   . 050))                    |      |            |              | |
   | +++++ |
   | |   (%)                    |  070 |      6     |      15      | |
   | +++++ |
   | |               |  080 |           |      27 000  | |
   | |( . 060   . 070)                |      |            |              | |
   | +++++ |
   | |   (%)               |  090 |           |       1      | |
   | +++++ |
   | |        |  100 |           |             | |
   | |                              |      |            |              | |
   | |( . 010   . 090     |      |            |              | |
   | | )                            |      |            |              | |
   | +++++ |
   | |         ()|  110 |           |             | |
   | |         |      |            |              | |
   | |                        |      |            |              | |
   | L+++ |
   +                                                                                +
   L++
   
     
   TTT
   +||||||||||L        TTTTTTTTTTT                                    |
   |  ||||||||||        |7|7|1|6|9|5|2|5|8|2|5|6|                                    |
   |   52017056            L+++++++++++                                    |
   |                       TTTTTTTT      TT                             |
   |                    |7|7|1|6|0|1|0|0|1| . | | | |                             |
   |                       L++++++++      L++                             |
   |                                                                                    |
   |                                                                   1152017|
   |                                                                         00002|
   |                                                                                    |
   |                                                                         ( ) |
   | TTT |
   | |                      1                      |   2  |      3     |       4      | |
   | +++++ |
   | |       ()|  120 |           |             | |
   | |         |      |            |              | |
   | | ,      |      |            |              | |
   | |   (    |      |            |              | |
   | | 50%   . 080)                     |      |            |              | |
   | +++++ |
   | |      |  130 |           |             | |
   | | ()       |      |            |              | |
   | |                  |      |            |              | |
   | +++++ |
   | |           |  140 |           |             | |
   | | ()       |      |            |              | |
   | |          |      |            |              | |
   | |                           |      |            |              | |
   | +++++ |
   | |  ,      |  150 |           |      27 000  | |
   | | ()  ( . 3   (|      |            |              | |
   | |. 080   . 120   . 140);   |      |            |              | |
   | |. 4   . 080)                        |      |            |              | |
   | +++++ |
   | |           |  160 |           |             | |
   | |  (   .   170   |      |            |              | |
   | |  . 180   |      |            |              | |
   | | )                            |      |            |              | |
   | +++++ |
   | |  ,      |  170 |           |      27 000  | |
   | | ()  ( . 150   |      |            |              | |
   | | . 160) (   .   030|      |            |              | |
   | | 1 )                        |      |            |              | |
   | +++++ |
   | |      |  180 |           |             | |
   | |()  ( . 160     .|      |            |              | |
   | |150) (   . 060   1|      |            |              | |
   | |)                                  |      |            |              | |
   | +++++ |
   | |  ,   |  190 |           |             | |
   | |   ( . 100  |      |            |              | |
   | |    )   (    |      |            |              | |
   | |     .  100|      |            |              | |
   | |    . 080)  (|      |            |              | |
   | |  . 030   1      |      |            |              | |
   | | )                            |      |            |              | |
   | L+++ |
   +                                                                                +
   L++
   

010 I 2005 . - 1 500 000 ., 020 - , , - 1 320 000 .

030 . . .6 .346.18 , , .

040 , 010, , 020 030. 180 000 . (1 500 000 . - 1 320 000 .).

040 .

041 , . , . 041 .

050 .2.1 , .

, 060, I , 040. 180 000 .

080 :

180 000 . 15% = 27 000 .

100 , (.6 .346.18 ).

150 , I 2005 . 080 - 27 000 .

160 , I , .

170 , . I 150 - 27 000 .

1

, 170 .2 , 030 .1.

.1 .

010 . , , 2005 . 182 1 05 01020 01 1000 110.

020 .

040 - 060 .

..

. . .

12.04.2005

     
   


   







:
: 2005 (" ", 2005, N 9)
: (" ", 2005, N 9)