{"id":312,"date":"2026-01-05T23:33:49","date_gmt":"2026-01-05T20:03:49","guid":{"rendered":"https:\/\/callinu.com\/blog\/?p=312"},"modified":"2026-01-05T23:33:49","modified_gmt":"2026-01-05T20:03:49","slug":"%d8%a2%db%8c%d8%a7-%d9%85%d8%a7%d9%84%db%8c%d8%a7%d8%aa-%d8%b7%d9%84%d8%a7-%d8%ad%d8%b0%d9%81-%d8%b4%d8%af%d9%87%d8%9f","status":"publish","type":"post","link":"https:\/\/callinu.com\/blog\/%d8%a2%db%8c%d8%a7-%d9%85%d8%a7%d9%84%db%8c%d8%a7%d8%aa-%d8%b7%d9%84%d8%a7-%d8%ad%d8%b0%d9%81-%d8%b4%d8%af%d9%87%d8%9f\/","title":{"rendered":"\u0622\u06cc\u0627 \u0645\u0627\u0644\u06cc\u0627\u062a \u0637\u0644\u0627 \u062d\u0630\u0641 \u0634\u062f\u0647\u061f"},"content":{"rendered":"<h2 style=\"text-align: justify;\"><strong>\u0622\u06cc\u0627 \u0645\u0627\u0644\u06cc\u0627\u062a \u0637\u0644\u0627 \u062d\u0630\u0641 \u0634\u062f\u0647\u061f <\/strong><\/h2>\n<p style=\"text-align: justify;\">\u0637\u0644\u0627 \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u06cc\u06a9\u06cc \u0627\u0632 \u0645\u062d\u0628\u0648\u0628\u200c\u062a\u0631\u06cc\u0646 \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc\u200c\u0647\u0627 \u062f\u0631 \u0627\u06cc\u0631\u0627\u0646\u060c \u0647\u0645\u06cc\u0634\u0647 \u0628\u0627 \u0628\u062d\u062b\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0647\u0645\u0631\u0627\u0647 \u0628\u0648\u062f\u0647 \u0627\u0633\u062a. \u0628\u0627 \u0627\u0641\u0632\u0627\u06cc\u0634 \u0642\u06cc\u0645\u062a \u0637\u0644\u0627 \u0648 \u062a\u0648\u0631\u0645\u060c \u062e\u0631\u06cc\u062f\u0627\u0631\u0627\u0646 \u0648 \u0641\u0631\u0648\u0634\u0646\u062f\u06af\u0627\u0646 \u0627\u063a\u0644\u0628 \u0645\u06cc\u200c\u067e\u0631\u0633\u0646\u062f: \u0622\u06cc\u0627 \u0645\u0627\u0644\u06cc\u0627\u062a \u0637\u0644\u0627 \u062d\u0630\u0641 \u0634\u062f\u0647\u061f \u067e\u0627\u0633\u062e \u06a9\u0648\u062a\u0627\u0647 \u0628\u0644\u0647 \u0648 \u062e\u06cc\u0631 \u0627\u0633\u062a. \u0637\u0628\u0642 \u0627\u0635\u0644\u0627\u062d\u06cc\u0647 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0645\u0635\u0648\u0628 \u0633\u0627\u0644 \u06f1\u06f4\u06f0\u06f0 \u0648 \u0627\u062c\u0631\u0627\u06cc\u06cc \u0627\u0632 \u062f\u06cc\u200c\u0645\u0627\u0647 \u0647\u0645\u0627\u0646 \u0633\u0627\u0644\u060c \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0635\u0644 \u0637\u0644\u0627 (\u0648\u0632\u0646 \u062e\u0627\u0645 \u0637\u0644\u0627) \u062d\u0630\u0641 \u0634\u062f\u0647\u060c \u0627\u0645\u0627 \u0645\u0627\u0644\u06cc\u0627\u062a \u06f9 \u062f\u0631\u0635\u062f\u06cc \u0647\u0645\u0686\u0646\u0627\u0646 \u0628\u0631 \u0627\u062c\u0631\u062a \u0633\u0627\u062e\u062a\u060c \u0633\u0648\u062f \u0641\u0631\u0648\u0634\u0646\u062f\u0647 \u0648 \u062d\u0642\u200c\u0627\u0644\u0639\u0645\u0644 \u0627\u0639\u0645\u0627\u0644 \u0645\u06cc\u200c\u0634\u0648\u062f. \u0627\u06cc\u0646 \u062a\u063a\u06cc\u06cc\u0631 \u0628\u0631\u0627\u06cc \u06a9\u0627\u0647\u0634 \u0641\u0634\u0627\u0631 \u0628\u0631 \u0645\u0635\u0631\u0641\u200c\u06a9\u0646\u0646\u062f\u0647 \u0646\u0647\u0627\u06cc\u06cc \u0637\u0631\u0627\u062d\u06cc \u0634\u062f\u0647 \u0648 \u062f\u0631 \u0633\u0627\u0644 \u06f1\u06f4\u06f0\u06f3-\u06f1\u06f4\u06f0\u06f4 \u0628\u062f\u0648\u0646 \u062a\u063a\u06cc\u06cc\u0631 \u0628\u0627\u0642\u06cc \u0645\u0627\u0646\u062f\u0647 \u0627\u0633\u062a.<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-502 size-full\" src=\"https:\/\/callinu.com\/blog\/wp-content\/uploads\/2025\/12\/export_1-20_11zon.jpg\" alt=\"\" width=\"2400\" height=\"1792\" title=\"\" srcset=\"https:\/\/callinu.com\/blog\/wp-content\/uploads\/2025\/12\/export_1-20_11zon.jpg 2400w, https:\/\/callinu.com\/blog\/wp-content\/uploads\/2025\/12\/export_1-20_11zon-300x224.jpg 300w, https:\/\/callinu.com\/blog\/wp-content\/uploads\/2025\/12\/export_1-20_11zon-1024x765.jpg 1024w, https:\/\/callinu.com\/blog\/wp-content\/uploads\/2025\/12\/export_1-20_11zon-768x573.jpg 768w, https:\/\/callinu.com\/blog\/wp-content\/uploads\/2025\/12\/export_1-20_11zon-1536x1147.jpg 1536w, https:\/\/callinu.com\/blog\/wp-content\/uploads\/2025\/12\/export_1-20_11zon-2048x1529.jpg 2048w\" sizes=\"(max-width: 2400px) 100vw, 2400px\" \/><\/p>\n<p style=\"text-align: justify;\">\u062f\u0631 \u0627\u06cc\u0646 \u0645\u0642\u0627\u0644\u0647 \u0628\u0647\u200c\u0637\u0648\u0631 \u06a9\u0627\u0645\u0644 \u0648\u0636\u0639\u06cc\u062a \u0641\u0639\u0644\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a \u0637\u0644\u0627 \u0631\u0627 \u0628\u0631\u0631\u0633\u06cc \u0645\u06cc\u200c\u06a9\u0646\u06cc\u0645\u060c \u062a\u063a\u06cc\u06cc\u0631\u0627\u062a \u0642\u0627\u0646\u0648\u0646 \u062c\u062f\u06cc\u062f \u0631\u0627 \u062a\u0648\u0636\u06cc\u062d \u0645\u06cc\u200c\u062f\u0647\u06cc\u0645\u060c \u0646\u062d\u0648\u0647 \u0645\u062d\u0627\u0633\u0628\u0647 \u0631\u0627 \u06af\u0627\u0645\u200c\u0628\u0647\u200c\u06af\u0627\u0645 \u0646\u0634\u0627\u0646 \u0645\u06cc\u200c\u062f\u0647\u06cc\u0645\u060c \u0645\u062b\u0627\u0644\u200c\u0647\u0627\u06cc \u0648\u0627\u0642\u0639\u06cc \u0645\u06cc\u200c\u0622\u0648\u0631\u06cc\u0645 \u0648 \u0646\u06a9\u0627\u062a \u0645\u0647\u0645 \u0628\u0631\u0627\u06cc \u062e\u0631\u06cc\u062f\u0627\u0631\u0627\u0646 \u0648 \u0641\u0631\u0648\u0634\u0646\u062f\u06af\u0627\u0646 \u0631\u0627 \u0628\u06cc\u0627\u0646 \u0645\u06cc\u200c\u06a9\u0646\u06cc\u0645. \u0627\u06cc\u0646 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0628\u0631 \u0627\u0633\u0627\u0633 \u0622\u062e\u0631\u06cc\u0646 \u0628\u062e\u0634\u0646\u0627\u0645\u0647\u200c\u0647\u0627\u06cc \u0633\u0627\u0632\u0645\u0627\u0646 \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc (\u062a\u0627 \u0622\u0630\u0631 \u06f1\u06f4\u06f0\u06f3) \u0627\u0633\u062a \u0648 \u0647\u062f\u0641 \u0622\u0646\u060c \u062c\u0644\u0648\u06af\u06cc\u0631\u06cc \u0627\u0632 \u0627\u0628\u0647\u0627\u0645\u0627\u062a \u0631\u0627\u06cc\u062c \u062f\u0631 \u0628\u0627\u0632\u0627\u0631 \u0637\u0644\u0627\u0633\u062a.<\/p>\n<h3 style=\"text-align: justify;\"><strong>\u0648\u0636\u0639\u06cc\u062a \u0641\u0639\u0644\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0637\u0644\u0627: \u062d\u0630\u0641 \u0627\u0635\u0644 \u0637\u0644\u0627\u060c \u0627\u0645\u0627 \u0646\u0647 \u06a9\u0627\u0645\u0644<\/strong><\/h3>\n<p style=\"text-align: justify;\">\u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0637\u0644\u0627 (VAT) \u0627\u0632 \u0633\u0627\u0644 \u06f1\u06f3\u06f8\u06f7 \u062f\u0631 \u0627\u06cc\u0631\u0627\u0646 \u0627\u0639\u0645\u0627\u0644 \u0645\u06cc\u200c\u0634\u062f \u0648 \u062a\u0627 \u0642\u0628\u0644 \u0627\u0632 \u0627\u0635\u0644\u0627\u062d\u06cc\u0647 \u06f1\u06f4\u06f0\u06f0\u060c \u06f9 \u062f\u0631\u0635\u062f \u0628\u0631 \u06a9\u0644 \u0641\u0627\u06a9\u062a\u0648\u0631 \u062e\u0631\u06cc\u062f (\u0634\u0627\u0645\u0644 \u0648\u0632\u0646 \u0637\u0644\u0627 + \u0627\u062c\u0631\u062a + \u0633\u0648\u062f) \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u06cc\u200c\u0634\u062f. \u0627\u06cc\u0646 \u0627\u0645\u0631 \u0628\u0627\u0639\u062b \u0627\u0641\u0632\u0627\u06cc\u0634 \u06f9 \u062f\u0631\u0635\u062f\u06cc \u0642\u06cc\u0645\u062a \u0646\u0647\u0627\u06cc\u06cc \u0637\u0644\u0627 \u0645\u06cc\u200c\u0634\u062f \u0648 \u0627\u0639\u062a\u0631\u0627\u0636\u0627\u062a \u0635\u0646\u0641 \u0637\u0644\u0627 \u0648 \u062c\u0648\u0627\u0647\u0631 \u0631\u0627 \u0628\u0631\u0627\u0646\u06af\u06cc\u062e\u062a.<\/p>\n<h3 style=\"text-align: justify;\"><strong>\u062a\u063a\u06cc\u06cc\u0631 \u0642\u0627\u0646\u0648\u0646 \u062f\u0631 <\/strong><strong>\u06f1\u06f4\u06f0\u06f0<\/strong><\/h3>\n<p style=\"text-align: justify;\">\u0645\u062c\u0644\u0633 \u0634\u0648\u0631\u0627\u06cc \u0627\u0633\u0644\u0627\u0645\u06cc \u062f\u0631 \u062a\u06cc\u0631 \u06f1\u06f4\u06f0\u06f0\u060c \u0627\u0635\u0644\u0627\u062d\u06cc\u0647 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0631\u0627 \u062a\u0635\u0648\u06cc\u0628 \u06a9\u0631\u062f.<\/p>\n<p style=\"text-align: justify;\">\u0634\u0648\u0631\u0627\u06cc \u0646\u06af\u0647\u0628\u0627\u0646 \u0627\u06cc\u0631\u0627\u062f\u0627\u062a \u0631\u0627 \u0631\u0641\u0639 \u06a9\u0631\u062f \u0648 \u0642\u0627\u0646\u0648\u0646 \u062f\u0631 \u062f\u06cc\u200c\u0645\u0627\u0647 \u06f1\u06f4\u06f0\u06f0 \u0627\u062c\u0631\u0627\u06cc\u06cc \u0634\u062f.<\/p>\n<ul style=\"text-align: justify;\">\n<li>\u062d\u0630\u0641 \u0645\u0627\u0644\u06cc\u0627\u062a \u0627\u0632 \u0627\u0635\u0644 \u0637\u0644\u0627: \u0648\u0632\u0646 \u062e\u0627\u0645 \u0637\u0644\u0627 (\u0645\u062b\u0644 \u0634\u0645\u0634 \u06cc\u0627 \u0637\u0644\u0627\u06cc \u062e\u0627\u0645) \u0645\u0639\u0627\u0641 \u0627\u0632 \u06f9% VAT \u0627\u0633\u062a.<\/li>\n<li>\u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u062c\u0632\u0627: \u06f9% \u0641\u0642\u0637 \u0628\u0631 \u0627\u062c\u0631\u062a \u0633\u0627\u062e\u062a (\u06a9\u0627\u0631\u0645\u0632\u062f \u0637\u0631\u0627\u062d \u0648 \u0633\u0627\u0632\u0646\u062f\u0647) \u0648 \u0633\u0648\u062f \u0641\u0631\u0648\u0634\u0646\u062f\u0647 (\u0645\u0639\u0645\u0648\u0644\u0627\u064b \u06f7% \u0627\u0632 \u0642\u06cc\u0645\u062a) \u0627\u0639\u0645\u0627\u0644 \u0645\u06cc\u200c\u0634\u0648\u062f.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u0646\u062a\u06cc\u062c\u0647: \u0642\u06cc\u0645\u062a \u0646\u0647\u0627\u06cc\u06cc \u0637\u0644\u0627 \u062d\u062f\u0648\u062f \u06f5-\u06f7% \u0627\u0631\u0632\u0627\u0646\u200c\u062a\u0631 \u0627\u0632 \u0642\u0628\u0644 \u0634\u062f\u0647\u060c \u0686\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0641\u0642\u0637 \u0628\u0631 \u06f2\u06f0-\u06f3\u06f0% \u0641\u0627\u06a9\u062a\u0648\u0631 (\u0627\u062c\u0631\u062a + \u0633\u0648\u062f) \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f.<\/p>\n<p style=\"text-align: justify;\">\u062f\u0631 \u0633\u0627\u0644 \u06f1\u06f4\u06f0\u06f3\u060c \u0627\u06cc\u0646 \u0642\u0627\u0646\u0648\u0646 \u0628\u062f\u0648\u0646 \u062a\u063a\u06cc\u06cc\u0631 \u0627\u062f\u0627\u0645\u0647 \u062f\u0627\u0631\u062f \u0648 \u0637\u0644\u0627\u0641\u0631\u0648\u0634\u0627\u0646 \u0645\u0648\u0638\u0641 \u0628\u0647 \u0635\u062f\u0648\u0631 \u0641\u0627\u06a9\u062a\u0648\u0631 \u062c\u062f\u0627\u06af\u0627\u0646\u0647 \u0628\u0631\u0627\u06cc \u0627\u0635\u0644 \u0637\u0644\u0627 (\u0645\u0639\u0627\u0641) \u0648 \u0627\u062c\u0631\u062a\/\u0633\u0648\u062f (\u0645\u0634\u0631\u0648\u0637 \u0628\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a) \u0647\u0633\u062a\u0646\u062f. \u0639\u062f\u0645 \u0631\u0639\u0627\u06cc\u062a (\u062f\u0631\u06cc\u0627\u0641\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0627\u0632 \u0627\u0635\u0644 \u0637\u0644\u0627) \u062c\u0631\u06cc\u0645\u0647 \u062f\u0648 \u0628\u0631\u0627\u0628\u0631\u06cc \u062f\u0627\u0631\u062f \u0648 \u063a\u06cc\u0631\u0642\u0627\u0628\u0644 \u0628\u062e\u0634\u0648\u062f\u06af\u06cc \u0627\u0633\u062a.<\/p>\n<p style=\"text-align: justify;\"><strong>\u0646\u06a9\u062a\u0647 \u06a9\u0644\u06cc\u062f\u06cc:<\/strong> \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0639\u0627\u06cc\u062f\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647 \u0637\u0644\u0627 (CGT) \u062c\u062f\u0627\u06af\u0627\u0646\u0647 \u0627\u0633\u062a \u0648 \u0628\u0631\u0627\u06cc \u0641\u0631\u0648\u0634 \u0637\u0644\u0627 \u0628\u0627 \u0633\u0648\u062f (\u067e\u0633 \u0627\u0632 \u06cc\u06a9 \u0633\u0627\u0644 \u0646\u06af\u0647\u062f\u0627\u0631\u06cc) \u06f0-\u06f4\u06f0% \u0627\u0639\u0645\u0627\u0644 \u0645\u06cc\u200c\u0634\u0648\u062f\u060c \u0627\u0645\u0627 \u0627\u06cc\u0646 \u0631\u0628\u0637\u06cc \u0628\u0647 VAT \u062e\u0631\u06cc\u062f \u0646\u062f\u0627\u0631\u062f.<\/p>\n<h2 style=\"text-align: justify;\"><strong>\u0646\u062d\u0648\u0647 \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0637\u0644\u0627 (\u06af\u0627\u0645\u200c\u0628\u0647\u200c\u06af\u0627\u0645 <\/strong><strong>\u06f1\u06f4\u06f0\u06f3)<\/strong><\/h2>\n<p style=\"text-align: justify;\">\u0641\u0631\u0636 \u06a9\u0646\u06cc\u062f \u0645\u06cc\u200c\u062e\u0648\u0627\u0647\u06cc\u062f \u06cc\u06a9 \u062f\u0633\u062a\u0628\u0646\u062f \u0637\u0644\u0627 \u06f1\u06f8 \u0639\u06cc\u0627\u0631 \u06f1\u06f0 \u06af\u0631\u0645\u06cc \u0628\u062e\u0631\u06cc\u062f (\u0642\u06cc\u0645\u062a \u0647\u0631 \u06af\u0631\u0645 \u06f4 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646).<\/p>\n<p style=\"text-align: justify;\"><strong>\u06f1<\/strong><strong>. <\/strong><strong>\u0642\u06cc\u0645\u062a \u0627\u0635\u0644 \u0637\u0644\u0627:<\/strong> \u06f1\u06f0 \u06af\u0631\u0645 \u00d7 \u06f4 \u0645\u06cc\u0644\u06cc\u0648\u0646 = \u06f4\u06f0 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646 (\u0645\u0639\u0627\u0641 \u0627\u0632 \u0645\u0627\u0644\u06cc\u0627\u062a).<\/p>\n<p style=\"text-align: justify;\"><strong>\u06f2<\/strong><strong>. <\/strong><strong>\u0627\u062c\u0631\u062a \u0633\u0627\u062e\u062a:<\/strong> \u0645\u062b\u0644\u0627\u064b \u06f1\u06f0% \u0648\u0632\u0646 = \u06f4 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646.<\/p>\n<p style=\"text-align: justify;\"><strong>\u06f3<\/strong><strong>. <\/strong><strong>\u0633\u0648\u062f \u0641\u0631\u0648\u0634\u0646\u062f\u0647:<\/strong> \u0645\u062b\u0644\u0627\u064b \u06f7% = \u06f2.\u06f8 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646.<\/p>\n<p style=\"text-align: justify;\"><strong>\u06f4<\/strong><strong>. <\/strong><strong>\u062c\u0645\u0639 \u0645\u0634\u0645\u0648\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a:<\/strong> \u06f4 + \u06f2.\u06f8 = \u06f6.\u06f8 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646.<\/p>\n<p style=\"text-align: justify;\"><strong>\u06f5<\/strong><strong>. <\/strong><strong>\u0645\u0627\u0644\u06cc\u0627\u062a \u06f9%:<\/strong> \u06f6.\u06f8 \u00d7 \u06f0.\u06f0\u06f9 = \u06f0.\u06f6\u06f1\u06f2 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646 (\u06f6\u06f1\u06f2 \u0647\u0632\u0627\u0631 \u062a\u0648\u0645\u0627\u0646).<\/p>\n<p style=\"text-align: justify;\"><strong>\u06f6<\/strong><strong>. <\/strong><strong>\u0642\u06cc\u0645\u062a \u0646\u0647\u0627\u06cc\u06cc:<\/strong> \u06f4\u06f0 + \u06f4 + \u06f2.\u06f8 + \u06f0.\u06f6\u06f1\u06f2 = \u06f4\u06f7.\u06f4\u06f1\u06f2 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646.<\/p>\n<p style=\"text-align: justify;\"><strong>\u0628\u062f\u0648\u0646 \u062d\u0630\u0641 \u0645\u0627\u0644\u06cc\u0627\u062a (\u0642\u0628\u0644 \u0627\u0632 <\/strong><strong>\u06f1\u06f4\u06f0\u06f0):<\/strong> \u0645\u0627\u0644\u06cc\u0627\u062a \u06f9% \u0628\u0631 \u06a9\u0644 \u06f4\u06f6.\u06f8 \u0645\u06cc\u0644\u06cc\u0648\u0646 = \u06f4.\u06f2 \u0645\u06cc\u0644\u06cc\u0648\u0646\u060c \u0642\u06cc\u0645\u062a \u0646\u0647\u0627\u06cc\u06cc \u06f5\u06f1 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u2013 \u0635\u0631\u0641\u0647\u200c\u062c\u0648\u06cc\u06cc \u06f3.\u06f6 \u0645\u06cc\u0644\u06cc\u0648\u0646!<\/p>\n<p style=\"text-align: justify;\"><strong>\u0645\u062b\u0627\u0644 \u0648\u0627\u0642\u0639\u06cc:<\/strong> \u062e\u0631\u06cc\u062f \u06cc\u06a9 \u0627\u0646\u06af\u0634\u062a\u0631 \u06f5 \u06af\u0631\u0645\u06cc (\u0642\u06cc\u0645\u062a \u06a9\u0644 \u06f2\u06f5 \u0645\u06cc\u0644\u06cc\u0648\u0646): \u0645\u0627\u0644\u06cc\u0627\u062a \u0641\u0642\u0637 \u0628\u0631 \u0627\u062c\u0631\u062a \u06f2.\u06f5 \u0645\u06cc\u0644\u06cc\u0648\u0646 + \u0633\u0648\u062f \u06f1.\u06f7\u06f5 \u0645\u06cc\u0644\u06cc\u0648\u0646 = \u06f0.\u06f3\u06f9 \u0645\u06cc\u0644\u06cc\u0648\u0646 (\u06f3\u06f9\u06f0 \u0647\u0632\u0627\u0631 \u062a\u0648\u0645\u0627\u0646). \u0628\u062f\u0648\u0646 \u062a\u063a\u06cc\u06cc\u0631 \u0642\u0627\u0646\u0648\u0646\u060c \u0645\u0627\u0644\u06cc\u0627\u062a \u06f2.\u06f2\u06f5 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u0645\u06cc\u200c\u0628\u0648\u062f.<\/p>\n<h3 style=\"text-align: justify;\"><strong>\u062a\u063a\u06cc\u06cc\u0631\u0627\u062a \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0637\u0644\u0627 \u062f\u0631 \u0633\u0627\u0644 <\/strong><strong>\u06f1\u06f4\u06f0\u06f3-\u06f1\u06f4\u06f0\u06f4<\/strong><\/h3>\n<ul style=\"text-align: justify;\">\n<li>\u0627\u062c\u0631\u0627\u06cc\u06cc \u0627\u0632 \u062f\u06cc \u06f1\u06f4\u06f0\u06f0: \u0627\u0635\u0644 \u0637\u0644\u0627 \u0645\u0639\u0627\u0641\u060c \u0627\u062c\u0631\u062a \u0648 \u0633\u0648\u062f \u0645\u0634\u0645\u0648\u0644 \u06f9%.<\/li>\n<li>\u0633\u0627\u0644 \u06f1\u06f4\u06f0\u06f3: \u0628\u062f\u0648\u0646 \u062a\u063a\u06cc\u06cc\u0631 \u2013 \u0627\u062a\u062d\u0627\u062f\u06cc\u0647 \u0637\u0644\u0627 \u0648 \u062c\u0648\u0627\u0647\u0631 \u062a\u0647\u0631\u0627\u0646 \u0627\u0628\u0644\u0627\u063a\u06cc\u0647\u200c\u0627\u06cc \u0635\u0627\u062f\u0631 \u06a9\u0631\u062f \u06a9\u0647 \u0637\u0644\u0627\u0641\u0631\u0648\u0634\u0627\u0646 \u0641\u0642\u0637 \u0627\u0632 \u0627\u062c\u0631\u062a\/\u0633\u0648\u062f \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u06af\u06cc\u0631\u0646\u062f.<\/li>\n<li>\u067e\u06cc\u0634\u200c\u0628\u06cc\u0646\u06cc \u06f1\u06f4\u06f0\u06f4: \u0627\u062d\u062a\u0645\u0627\u0644 \u0627\u0641\u0632\u0627\u06cc\u0634 \u0646\u0631\u062e VAT \u0628\u0647 \u06f1\u06f0% (\u0628\u0627 \u062a\u0648\u0631\u0645)\u060c \u0627\u0645\u0627 \u0645\u0639\u0627\u0641\u06cc\u062a \u0627\u0635\u0644 \u0637\u0644\u0627 \u067e\u0627\u0628\u0631\u062c\u0627\u0633\u062a.<\/li>\n<li>\u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0639\u0627\u06cc\u062f\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647: \u0628\u0631\u0627\u06cc \u0641\u0631\u0648\u0634 \u0637\u0644\u0627\u060c \u0627\u06af\u0631 \u0633\u0648\u062f \u0628\u06cc\u0634 \u0627\u0632 \u06f4\u06f0% \u062a\u0648\u0631\u0645 \u0628\u0627\u0634\u062f\u060c \u06f1\u06f5-\u06f4\u06f0% CGT \u0627\u0639\u0645\u0627\u0644 \u0645\u06cc\u200c\u0634\u0648\u062f (\u062c\u062f\u06cc\u062f \u0627\u0632 \u06f1\u06f4\u06f0\u06f3).<\/li>\n<li>\u062c\u0631\u06cc\u0645\u0647 \u0639\u062f\u0645 \u0631\u0639\u0627\u06cc\u062a: \u0637\u0644\u0627\u0641\u0631\u0648\u0634\u0627\u0646 \u062a\u062e\u0644\u0641\u200c\u06a9\u0646\u0646\u062f\u0647 \u062c\u0631\u06cc\u0645\u0647 \u062f\u0648 \u0628\u0631\u0627\u0628\u0631\u06cc + \u0639\u0648\u062f\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0627\u0636\u0627\u0641\u06cc \u0645\u06cc\u200c\u0634\u0648\u0646\u062f.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><strong>\u0645\u0632\u0627\u06cc\u0627 \u0648 \u0645\u0639\u0627\u06cc\u0628 \u062d\u0630\u0641 \u0645\u0627\u0644\u06cc\u0627\u062a \u0627\u0632 \u0627\u0635\u0644 \u0637\u0644\u0627<\/strong><\/h3>\n<h4 style=\"text-align: justify;\"><strong>\u0645\u0632\u0627\u06cc\u0627<\/strong><strong>:<\/strong><\/h4>\n<ul style=\"text-align: justify;\">\n<li>\u06a9\u0627\u0647\u0634 \u06f5-\u06f7% \u0642\u06cc\u0645\u062a \u0646\u0647\u0627\u06cc\u06cc \u0637\u0644\u0627 (\u062d\u062f\u0648\u062f \u06f2\u06f0\u06f0-\u06f5\u06f0\u06f0 \u0647\u0632\u0627\u0631 \u062a\u0648\u0645\u0627\u0646 \u0635\u0631\u0641\u0647\u200c\u062c\u0648\u06cc\u06cc \u062f\u0631 \u0647\u0631 \u06af\u0631\u0645).<\/li>\n<li>\u0627\u0641\u0632\u0627\u06cc\u0634 \u0634\u0641\u0627\u0641\u06cc\u062a \u0641\u0627\u06a9\u062a\u0648\u0631 (\u062c\u062f\u0627\u0633\u0627\u0632\u06cc \u0627\u0635\u0644 \u0648 \u0627\u062c\u0631\u062a).<\/li>\n<li>\u062a\u0634\u0648\u06cc\u0642 \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc \u062f\u0631 \u0637\u0644\u0627 (\u0628\u062f\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0627\u0636\u0627\u0641\u06cc \u0628\u0631 \u0648\u0632\u0646).<\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><strong>\u0645\u0639\u0627\u06cc\u0628<\/strong><strong>:<\/strong><\/h4>\n<ul style=\"text-align: justify;\">\n<li>\u0637\u0644\u0627\u0641\u0631\u0648\u0634\u0627\u0646 \u062f\u0631\u0622\u0645\u062f \u06a9\u0645\u062a\u0631\u06cc \u0627\u0632 \u0645\u0627\u0644\u06cc\u0627\u062a \u062f\u0627\u0631\u0646\u062f (\u0641\u0634\u0627\u0631 \u0628\u0631 \u0635\u0646\u0641).<\/li>\n<li>\u0627\u0628\u0647\u0627\u0645 \u062f\u0631 \u0645\u062d\u0627\u0633\u0628\u0647 \u0627\u062c\u0631\u062a\/\u0633\u0648\u062f (\u0628\u0639\u0636\u06cc \u0641\u0631\u0648\u0634\u0646\u062f\u06af\u0627\u0646 \u0627\u062c\u0631\u062a \u0631\u0627 \u0628\u0627\u0644\u0627 \u0645\u06cc\u200c\u0628\u0631\u0646\u062f).<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><strong>\u0646\u06a9\u0627\u062a \u0645\u0647\u0645 \u0628\u0631\u0627\u06cc \u062e\u0631\u06cc\u062f\u0627\u0631\u0627\u0646 \u0648 \u0641\u0631\u0648\u0634\u0646\u062f\u06af\u0627\u0646 \u0637\u0644\u0627<\/strong><\/h3>\n<ul style=\"text-align: justify;\">\n<li>\u062e\u0631\u06cc\u062f\u0627\u0631\u0627\u0646: \u0647\u0645\u06cc\u0634\u0647 \u0641\u0627\u06a9\u062a\u0648\u0631 \u0631\u0633\u0645\u06cc \u0628\u06af\u06cc\u0631\u06cc\u062f \u0648 \u0686\u06a9 \u06a9\u0646\u06cc\u062f \u0645\u0627\u0644\u06cc\u0627\u062a \u0641\u0642\u0637 \u0627\u0632 \u0627\u062c\u0631\u062a\/\u0633\u0648\u062f \u0628\u0627\u0634\u062f. \u0627\u0632 \u0637\u0644\u0627\u06cc \u062e\u0627\u0645 (\u0634\u0645\u0634) \u0628\u0631\u0627\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u06a9\u0646\u06cc\u062f (\u0645\u0639\u0627\u0641 \u06a9\u0627\u0645\u0644).<\/li>\n<li>\u0641\u0631\u0648\u0634\u0646\u062f\u06af\u0627\u0646: \u0641\u0627\u06a9\u062a\u0648\u0631 \u0631\u0627 \u062c\u062f\u0627\u06af\u0627\u0646\u0647 \u0635\u0627\u062f\u0631 \u06a9\u0646\u06cc\u062f (\u0627\u0635\u0644: \u0645\u0639\u0627\u0641\u061b \u0627\u062c\u0631\u062a\/\u0633\u0648\u062f: \u06f9%). \u0639\u062f\u0645 \u0631\u0639\u0627\u06cc\u062a = \u062c\u0631\u06cc\u0645\u0647 \u062f\u0648 \u0628\u0631\u0627\u0628\u0631\u06cc.<\/li>\n<li>\u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc: \u0637\u0644\u0627 \u0647\u0646\u0648\u0632 \u0645\u0639\u0627\u0641 \u0627\u0632 CGT \u062a\u0627 \u06cc\u06a9 \u0633\u0627\u0644 \u0646\u06af\u0647\u062f\u0627\u0631\u06cc \u0627\u0633\u062a.<\/li>\n<li>\u0628\u0631\u0627\u06cc \u06af\u0631\u062f\u0634\u06af\u0631\u0627\u0646: \u0637\u0644\u0627 \u0635\u0627\u062f\u0631\u0627\u062a\u06cc \u0645\u0639\u0627\u0641 \u0627\u0632 VAT \u0627\u0633\u062a\u060c \u0627\u0645\u0627 \u0645\u062c\u0648\u0632 \u0644\u0627\u0632\u0645 \u062f\u0627\u0631\u062f.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u0646\u0645\u06cc\u200c\u062f\u0627\u0646\u06cc\u062f \u0645\u0627\u0644\u06cc\u0627\u062a \u062e\u0631\u06cc\u062f \u0637\u0644\u0627\u06cc \u0645\u0648\u0631\u062f \u0646\u0638\u0631\u062a\u0627\u0646 \u0686\u0642\u062f\u0631 \u0627\u0633\u062a \u06cc\u0627 \u0645\u06cc\u200c\u062e\u0648\u0627\u0647\u06cc\u062f \u0646\u062d\u0648\u0647 \u0645\u062d\u0627\u0633\u0628\u0647 \u0627\u062c\u0631\u062a \u0648 \u0633\u0648\u062f \u0631\u0627 \u0628\u062f\u0627\u0646\u06cc\u062f\u061f \u06a9\u0627\u0631\u0634\u0646\u0627\u0633\u0627\u0646 \u0645\u0634\u0627\u0648\u0631\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0628\u0647\u200c\u0635\u0648\u0631\u062a \u06f2\u06f4 \u0633\u0627\u0639\u062a\u0647 \u0648 \u0631\u0627\u06cc\u06af\u0627\u0646 \u0641\u0627\u06a9\u062a\u0648\u0631 \u0631\u0627 \u0628\u0631\u0631\u0633\u06cc \u0648 \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u06cc\u200c\u06a9\u0646\u0646\u062f. \u0647\u0645\u06cc\u0646 \u062d\u0627\u0644\u0627 \u06a9\u0644\u06cc\u06a9 \u06a9\u0646\u06cc\u062f \u0648 \u0627\u0632 \u0645\u0627\u0644\u06cc\u0627\u062a \u0627\u0636\u0627\u0641\u06cc \u062c\u0644\u0648\u06af\u06cc\u0631\u06cc \u06a9\u0646\u06cc\u062f!<\/p>\n<h3 style=\"text-align: justify;\"><strong>\u0633\u0648\u0627\u0644\u0627\u062a \u0645\u062a\u062f\u0627\u0648\u0644 \u062f\u0631\u0628\u0627\u0631\u0647 \u062d\u0630\u0641 \u0645\u0627\u0644\u06cc\u0627\u062a \u0637\u0644\u0627<\/strong><\/h3>\n<p style=\"text-align: justify;\">\u06f1<strong>. <\/strong><strong>\u0622\u06cc\u0627 \u0645\u0627\u0644\u06cc\u0627\u062a \u0637\u0644\u0627 \u062d\u0630\u0641 \u0634\u062f\u0647\u061f<\/strong><\/p>\n<p style=\"text-align: justify;\">\u0628\u0644\u0647\u060c \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0635\u0644 \u0637\u0644\u0627 \u062d\u0630\u0641 \u0634\u062f\u0647\u061b \u0641\u0642\u0637 \u06f9% \u0628\u0631 \u0627\u062c\u0631\u062a \u0648 \u0633\u0648\u062f \u0627\u0639\u0645\u0627\u0644 \u0645\u06cc\u200c\u0634\u0648\u062f.<\/p>\n<p style=\"text-align: justify;\"><strong>\u06f2<\/strong><strong>. <\/strong><strong>\u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0637\u0644\u0627 \u06f1\u06f4\u06f0\u06f3 \u0686\u0642\u062f\u0631 \u0627\u0633\u062a\u061f<\/strong><\/p>\n<p style=\"text-align: justify;\">\u06f9% \u0641\u0642\u0637 \u0628\u0631 \u0627\u062c\u0631\u062a \u0633\u0627\u062e\u062a \u0648 \u0633\u0648\u062f \u0641\u0631\u0648\u0634\u0646\u062f\u0647.<\/p>\n<p style=\"text-align: justify;\"><strong>\u06f3<\/strong><strong>. <\/strong><strong>\u0642\u06cc\u0645\u062a \u0637\u0644\u0627 \u0628\u0627 \u062d\u0630\u0641 \u0645\u0627\u0644\u06cc\u0627\u062a \u0686\u0642\u062f\u0631 \u06a9\u0627\u0647\u0634 \u06cc\u0627\u0641\u062a\u061f<\/strong><\/p>\n<p style=\"text-align: justify;\">\u06f5-\u06f7% \u0627\u0631\u0632\u0627\u0646\u200c\u062a\u0631 (\u06f2\u06f0\u06f0-\u06f5\u06f0\u06f0 \u0647\u0632\u0627\u0631 \u062a\u0648\u0645\u0627\u0646 \u062f\u0631 \u0647\u0631 \u06af\u0631\u0645).<\/p>\n<p style=\"text-align: justify;\"><strong>\u06f4<\/strong><strong>. <\/strong><strong>\u0637\u0644\u0627\u06cc \u062e\u0627\u0645 (\u0634\u0645\u0634) \u0645\u0627\u0644\u06cc\u0627\u062a \u062f\u0627\u0631\u062f\u061f<\/strong><\/p>\n<p style=\"text-align: justify;\">\u062e\u06cc\u0631\u060c \u06a9\u0627\u0645\u0644\u0627\u064b \u0645\u0639\u0627\u0641.<\/p>\n<p style=\"text-align: justify;\"><strong>\u06f5<\/strong><strong>. <\/strong><strong>\u0627\u06af\u0631 \u0641\u0627\u06a9\u062a\u0648\u0631 \u0628\u062f\u0648\u0646 \u062c\u062f\u0627\u0633\u0627\u0632\u06cc \u0628\u0627\u0634\u062f \u0686\u06cc\u061f<\/strong><\/p>\n<p style=\"text-align: justify;\">\u0627\u0639\u062a\u0631\u0627\u0636 \u0628\u0647 \u0627\u062a\u062d\u0627\u062f\u06cc\u0647 \u0637\u0644\u0627 \u06a9\u0646\u06cc\u062f \u2013 \u0641\u0631\u0648\u0634\u0646\u062f\u0647 \u062c\u0631\u06cc\u0645\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f.<\/p>\n<p style=\"text-align: justify;\"><strong>\u06f6<\/strong><strong>. <\/strong><strong>\u0645\u0627\u0644\u06cc\u0627\u062a \u0641\u0631\u0648\u0634 \u0637\u0644\u0627 \u0686\u0642\u062f\u0631 \u0627\u0633\u062a\u061f<\/strong><\/p>\n<p style=\"text-align: justify;\">\u0639\u0627\u06cc\u062f\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647 \u06f1\u06f5-\u06f4\u06f0% \u0628\u0631\u0627\u06cc \u0633\u0648\u062f \u0628\u0627\u0644\u0627\u06cc \u062a\u0648\u0631\u0645.<\/p>\n<p style=\"text-align: justify;\"><strong>\u06f7<\/strong><strong>. <\/strong><strong>\u0628\u0631\u0627\u06cc \u062c\u0648\u0627\u0647\u0631\u0627\u062a \u0686\u0637\u0648\u0631\u061f<\/strong><\/p>\n<p style=\"text-align: justify;\">\u0627\u0635\u0644 \u062c\u0648\u0627\u0647\u0631 \u0645\u0639\u0627\u0641\u061b \u0627\u062c\u0631\u062a \u0648 \u0633\u0648\u062f \u0645\u0634\u0645\u0648\u0644 \u06f9%.<\/p>\n<p style=\"text-align: justify;\"><strong>\u06f8<\/strong><strong>. <\/strong><strong>\u062a\u063a\u06cc\u06cc\u0631 \u062f\u0631 \u06f1\u06f4\u06f0\u06f4 \u067e\u06cc\u0634\u200c\u0628\u06cc\u0646\u06cc \u0645\u06cc\u200c\u0634\u0648\u062f\u061f<\/strong><\/p>\n<p style=\"text-align: justify;\">\u0627\u062d\u062a\u0645\u0627\u0644 \u0627\u0641\u0632\u0627\u06cc\u0634 \u0646\u0631\u062e \u0628\u0647 \u06f1\u06f0%\u060c \u0627\u0645\u0627 \u0645\u0639\u0627\u0641\u06cc\u062a \u0627\u0635\u0644 \u067e\u0627\u0628\u0631\u062c\u0627\u0633\u062a.<\/p>\n<p style=\"text-align: justify;\"><strong>\u06f9<\/strong><strong>. <\/strong><strong>\u0686\u0637\u0648\u0631 \u0641\u0627\u06a9\u062a\u0648\u0631 \u0686\u06a9 \u06a9\u0646\u0645\u061f<\/strong><\/p>\n<p style=\"text-align: justify;\">\u0627\u0635\u0644 \u0637\u0644\u0627: \u0645\u0639\u0627\u0641\u061b \u0627\u062c\u0631\u062a\/\u0633\u0648\u062f: \u06f9% VAT.<\/p>\n<p style=\"text-align: justify;\"><strong>\u06f1\u06f0<\/strong><strong>. <\/strong><strong>\u0628\u0631\u0627\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc \u0637\u0644\u0627 \u06a9\u062f\u0648\u0645 \u0628\u0647\u062a\u0631\u0647\u061f<\/strong><\/p>\n<p style=\"text-align: justify;\">\u0634\u0645\u0634 \u06cc\u0627 \u0637\u0644\u0627\u06cc \u062e\u0627\u0645 (\u0645\u0639\u0627\u0641 \u06a9\u0627\u0645\u0644).<\/p>\n<h4 style=\"text-align: justify;\"><strong>\u0633\u062e\u0646 \u067e\u0627\u06cc\u0627\u0646\u06cc<\/strong><\/h4>\n<p style=\"text-align: justify;\">\u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0635\u0644 \u0637\u0644\u0627 \u062d\u0630\u0641 \u0634\u062f\u0647 \u0648 \u0627\u0632 \u062f\u06cc \u06f1\u06f4\u06f0\u06f0 \u0641\u0642\u0637 \u06f9% \u0628\u0631 \u0627\u062c\u0631\u062a \u0648 \u0633\u0648\u062f \u0627\u0639\u0645\u0627\u0644 \u0645\u06cc\u200c\u0634\u0648\u062f\u060c \u06a9\u0647 \u0642\u06cc\u0645\u062a \u0646\u0647\u0627\u06cc\u06cc \u0631\u0627 \u06f5-\u06f7% \u0627\u0631\u0632\u0627\u0646\u200c\u062a\u0631 \u06a9\u0631\u062f\u0647 \u0627\u0633\u062a. \u0627\u06cc\u0646 \u062a\u063a\u06cc\u06cc\u0631 \u0645\u062b\u0628\u062a \u0628\u0631\u0627\u06cc \u062e\u0631\u06cc\u062f\u0627\u0631\u0627\u0646 \u0627\u0633\u062a\u060c \u0627\u0645\u0627 \u0647\u0645\u06cc\u0634\u0647 \u0641\u0627\u06a9\u062a\u0648\u0631 \u0631\u0633\u0645\u06cc \u0628\u06af\u06cc\u0631\u06cc\u062f \u062a\u0627 \u0627\u0632 \u0645\u062d\u0627\u0633\u0628\u0647 \u062f\u0631\u0633\u062a \u0645\u0637\u0645\u0626\u0646 \u0634\u0648\u06cc\u062f. \u062f\u0631 \u0628\u0627\u0632\u0627\u0631 \u067e\u0631\u0646\u0648\u0633\u0627\u0646 \u0637\u0644\u0627\u060c \u0622\u06af\u0627\u0647\u06cc \u0627\u0632 \u0642\u0648\u0627\u0646\u06cc\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u0635\u062f\u0647\u0627 \u0647\u0632\u0627\u0631 \u062a\u0648\u0645\u0627\u0646 \u0635\u0631\u0641\u0647\u200c\u062c\u0648\u06cc\u06cc \u0627\u06cc\u062c\u0627\u062f \u06a9\u0646\u062f.<\/p>\n<p style=\"text-align: justify;\">\u0627\u06af\u0631 \u0633\u0624\u0627\u0644\u06cc \u062f\u0631\u0628\u0627\u0631\u0647 \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u062e\u0631\u06cc\u062f\u062a\u0627\u0646 \u06cc\u0627 \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc \u062f\u0631 \u0637\u0644\u0627 \u062f\u0627\u0631\u06cc\u062f\u060c \u06a9\u0627\u0631\u0634\u0646\u0627\u0633\u0627\u0646 <a href=\"https:\/\/ur301.com\/fzKlW\" target=\"_blank\" rel=\"noopener\">\u0645\u0634\u0627\u0648\u0631\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc<\/a> \u06a9\u0627\u0644\u06cc\u0646\u0648 \u0622\u0645\u0627\u062f\u0647 \u06a9\u0645\u06a9 \u0647\u0633\u062a\u0646\u062f. \u0637\u0644\u0627\u06cc \u0645\u0637\u0645\u0626\u0646\u060c \u0628\u0627 \u0645\u0634\u0627\u0648\u0631\u0647 \u062f\u0631\u0633\u062a \u0628\u062e\u0631\u06cc\u062f!<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0622\u06cc\u0627 \u0645\u0627\u0644\u06cc\u0627\u062a \u0637\u0644\u0627 \u062d\u0630\u0641 \u0634\u062f\u0647\u061f \u0637\u0644\u0627 \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u06cc\u06a9\u06cc \u0627\u0632 \u0645\u062d\u0628\u0648\u0628\u200c\u062a\u0631\u06cc\u0646 \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc\u200c\u0647\u0627 \u062f\u0631 \u0627\u06cc\u0631\u0627\u0646\u060c \u0647\u0645\u06cc\u0634\u0647 \u0628\u0627 \u0628\u062d\u062b\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0647\u0645\u0631\u0627\u0647 \u0628\u0648\u062f\u0647 \u0627\u0633\u062a. \u0628\u0627 \u0627\u0641\u0632\u0627\u06cc\u0634 \u0642\u06cc\u0645\u062a \u0637\u0644\u0627 \u0648 \u062a\u0648\u0631\u0645\u060c \u062e\u0631\u06cc\u062f\u0627\u0631\u0627\u0646 \u0648 \u0641\u0631\u0648\u0634\u0646\u062f\u06af\u0627\u0646 \u0627\u063a\u0644\u0628 \u0645\u06cc\u200c\u067e\u0631\u0633\u0646\u062f: \u0622\u06cc\u0627 \u0645\u0627\u0644\u06cc\u0627\u062a \u0637\u0644\u0627 \u062d\u0630\u0641 \u0634\u062f\u0647\u061f \u067e\u0627\u0633\u062e \u06a9\u0648\u062a\u0627\u0647 \u0628\u0644\u0647 \u0648 \u062e\u06cc\u0631 \u0627\u0633\u062a. \u0637\u0628\u0642 \u0627\u0635\u0644\u0627\u062d\u06cc\u0647 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0645\u0635\u0648\u0628 \u0633\u0627\u0644 \u06f1\u06f4\u06f0\u06f0 \u0648 \u0627\u062c\u0631\u0627\u06cc\u06cc [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":501,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-312","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax"],"_links":{"self":[{"href":"https:\/\/callinu.com\/blog\/wp-json\/wp\/v2\/posts\/312","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/callinu.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/callinu.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/callinu.com\/blog\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/callinu.com\/blog\/wp-json\/wp\/v2\/comments?post=312"}],"version-history":[{"count":4,"href":"https:\/\/callinu.com\/blog\/wp-json\/wp\/v2\/posts\/312\/revisions"}],"predecessor-version":[{"id":503,"href":"https:\/\/callinu.com\/blog\/wp-json\/wp\/v2\/posts\/312\/revisions\/503"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/callinu.com\/blog\/wp-json\/wp\/v2\/media\/501"}],"wp:attachment":[{"href":"https:\/\/callinu.com\/blog\/wp-json\/wp\/v2\/media?parent=312"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/callinu.com\/blog\/wp-json\/wp\/v2\/categories?post=312"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/callinu.com\/blog\/wp-json\/wp\/v2\/tags?post=312"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}