{"id":5010,"date":"2025-06-25T14:35:09","date_gmt":"2025-06-25T12:35:09","guid":{"rendered":"https:\/\/progressholding.pl\/pl\/?p=5010"},"modified":"2025-06-25T14:41:18","modified_gmt":"2025-06-25T12:41:18","slug":"jak-uniknac-podwojnego-opodatkowania-miedzy-polska-a-rosja-w-2025-roku","status":"publish","type":"post","link":"https:\/\/progressholding.pl\/ru\/kak-yzbezha-dvoinoho-nalohooblozhenyia-mezhdu-polshei-y-rossyei-v-2025-hodu\/","title":{"rendered":"\u041a\u0430\u043a \u0438\u0437\u0431\u0435\u0436\u0430\u0442\u044c \u0434\u0432\u043e\u0439\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u043c\u0435\u0436\u0434\u0443 \u041f\u043e\u043b\u044c\u0448\u0435\u0439 \u0438 \u0420\u043e\u0441\u0441\u0438\u0435\u0439 \u0432 2025 \u0433\u043e\u0434\u0443?"},"content":{"rendered":"<p><\/p>\n<ul>\n<li><a href=\"#osnovnye-aspekty-soidn\">\u041e\u0441\u043d\u043e\u0432\u043d\u044b\u0435 \u0430\u0441\u043f\u0435\u043a\u0442\u044b \u0421\u041e\u0418\u0414\u041d<\/a><\/li>\n<li><a href=\"#soglashenie-polsha-rossiya\">\u0421\u043e\u0433\u043b\u0430\u0448\u0435\u043d\u0438\u0435 \u043c\u0435\u0436\u0434\u0443 \u041f\u043e\u043b\u044c\u0448\u0435\u0439 \u0438 \u0420\u043e\u0441\u0441\u0438\u0435\u0439<\/a><\/li>\n<li><a href=\"#chto-daet-soglashenie\">\u0427\u0442\u043e \u0434\u0430\u0435\u0442 \u0441\u043e\u0433\u043b\u0430\u0448\u0435\u043d\u0438\u0435<\/a><\/li>\n<li><a href=\"#prakticheskie-rekomendatsii\">\u041f\u0440\u0430\u043a\u0442\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u0440\u0435\u043a\u043e\u043c\u0435\u043d\u0434\u0430\u0446\u0438\u0438<\/a><\/li>\n<li><a href=\"#priostanovlenie-soglasheniya\">\u0412\u0410\u0416\u041d\u041e! \u041f\u0440\u0438\u043e\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u0438\u0435 \u0434\u0435\u0439\u0441\u0442\u0432\u0438\u044f \u0441\u043e\u0433\u043b\u0430\u0448\u0435\u043d\u0438\u044f<\/a><\/li>\n<li><a href=\"#kontakt\">\u041a\u043e\u043d\u0442\u0430\u043a\u0442<\/a><\/li>\n<\/ul>\n<p>\u0427\u0442\u043e\u0431\u044b \u0438\u0437\u0431\u0435\u0436\u0430\u0442\u044c \u0434\u0432\u043e\u0439\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f, \u0441\u0442\u0440\u0430\u043d\u044b \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u043b\u044f\u044e\u0442 \u0440\u0430\u0437\u043b\u0438\u0447\u043d\u044b\u0435 \u0432\u0438\u0434\u044b \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u043b\u044c\u0433\u043e\u0442 \u0438 \u0438\u0441\u043a\u043b\u044e\u0447\u0435\u043d\u0438\u0439, \u0437\u0430\u043a\u0440\u0435\u043f\u043b\u0435\u043d\u043d\u044b\u0445 \u0432 \u0421\u041e\u0418\u0414\u041d, \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u043e\u043d\u0438 \u0437\u0430\u043a\u043b\u044e\u0447\u0430\u044e\u0442 \u0441 \u0434\u0440\u0443\u0433\u0438\u043c\u0438 \u0441\u0442\u0440\u0430\u043d\u0430\u043c\u0438. (\u0421\u041e\u0418\u0414\u041d) \u2014 \u044d\u0442\u043e \u043c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u044b\u0439 \u0434\u043e\u0433\u043e\u0432\u043e\u0440, \u0437\u0430\u043a\u043b\u044e\u0447\u0430\u0435\u043c\u044b\u0439 \u043c\u0435\u0436\u0434\u0443 \u0434\u0432\u0443\u043c\u044f \u0438\u043b\u0438 \u0431\u043e\u043b\u0435\u0435 \u0441\u0442\u0440\u0430\u043d\u0430\u043c\u0438 \u0441 \u0446\u0435\u043b\u044c\u044e \u043f\u0440\u0435\u0434\u043e\u0442\u0432\u0440\u0430\u0449\u0435\u043d\u0438\u044f \u0441\u0438\u0442\u0443\u0430\u0446\u0438\u0438, \u043a\u043e\u0433\u0434\u0430 \u043e\u0434\u043d\u043e \u0438 \u0442\u043e \u0436\u0435 \u0434\u043e\u0445\u043e\u0434\u043d\u043e\u0435 \u043e\u0431\u043b\u0430\u0433\u0430\u0435\u0442\u0441\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u043c \u0432 \u043e\u0431\u0435\u0438\u0445 \u044e\u0440\u0438\u0441\u0434\u0438\u043a\u0446\u0438\u044f\u0445. \u041e\u0441\u043d\u043e\u0432\u043d\u043e\u0439 \u0446\u0435\u043b\u044c\u044e \u0442\u0430\u043a\u0438\u0445 \u0441\u043e\u0433\u043b\u0430\u0448\u0435\u043d\u0438\u0439 \u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u0443\u0441\u0442\u0440\u0430\u043d\u0435\u043d\u0438\u0435 \u0438\u043b\u0438 \u0441\u043d\u0438\u0436\u0435\u043d\u0438\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u0431\u0440\u0435\u043c\u0435\u043d\u0438 \u0434\u043b\u044f \u0444\u0438\u0437\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u0438 \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u043b\u0438\u0446, \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u0432\u0435\u0434\u0443\u0442 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u044c \u0432 \u043d\u0435\u0441\u043a\u043e\u043b\u044c\u043a\u0438\u0445 \u0441\u0442\u0440\u0430\u043d\u0430\u0445.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/progressholding.pl\/ru\/kak-yzbezha-dvoinoho-nalohooblozhenyia-mezhdu-polshei-y-rossyei-v-2025-hodu\/#%d0%9e%d1%81%d0%bd%d0%be%d0%b2%d0%bd%d1%8b%d0%b5-%d0%b0%d1%81%d0%bf%d0%b5%d0%ba%d1%82%d1%8b-%d0%a1%d0%9e%d0%98%d0%94%d0%9d\" >\u041e\u0441\u043d\u043e\u0432\u043d\u044b\u0435 \u0430\u0441\u043f\u0435\u043a\u0442\u044b \u0421\u041e\u0418\u0414\u041d:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/progressholding.pl\/ru\/kak-yzbezha-dvoinoho-nalohooblozhenyia-mezhdu-polshei-y-rossyei-v-2025-hodu\/#%d0%a1%d0%be%d0%b3%d0%bb%d0%b0%d1%88%d0%b5%d0%bd%d0%b8%d0%b5-%d0%bc%d0%b5%d0%b6%d0%b4%d1%83-%d0%9f%d0%be%d0%bb%d1%8c%d1%88%d0%b5%d0%b9-%d0%b8-%d0%a0%d0%be%d1%81%d1%81%d0%b8%d0%b5%d0%b9\" >\u0421\u043e\u0433\u043b\u0430\u0448\u0435\u043d\u0438\u0435 \u043c\u0435\u0436\u0434\u0443 \u041f\u043e\u043b\u044c\u0448\u0435\u0439 \u0438 \u0420\u043e\u0441\u0441\u0438\u0435\u0439<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/progressholding.pl\/ru\/kak-yzbezha-dvoinoho-nalohooblozhenyia-mezhdu-polshei-y-rossyei-v-2025-hodu\/#%d0%a7%d1%82%d0%be-%d0%b4%d0%b0%d0%b5%d1%82-%d1%81%d0%be%d0%b3%d0%bb%d0%b0%d1%88%d0%b5%d0%bd%d0%b8%d0%b5\" >\u0427\u0442\u043e \u0434\u0430\u0435\u0442 \u0441\u043e\u0433\u043b\u0430\u0448\u0435\u043d\u0438\u0435<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/progressholding.pl\/ru\/kak-yzbezha-dvoinoho-nalohooblozhenyia-mezhdu-polshei-y-rossyei-v-2025-hodu\/#%d0%9f%d1%80%d0%b0%d0%ba%d1%82%d0%b8%d1%87%d0%b5%d1%81%d0%ba%d0%b8%d0%b5-%d1%80%d0%b5%d0%ba%d0%be%d0%bc%d0%b5%d0%bd%d0%b4%d0%b0%d1%86%d0%b8%d0%b8-%d0%b4%d0%bb%d1%8f-%d0%b1%d0%b8%d0%b7%d0%bd%d0%b5%d1%81%d0%b0-%d0%b8-%d0%b3%d1%80%d0%b0%d0%b6%d0%b4%d0%b0%d0%bd\" >\u041f\u0440\u0430\u043a\u0442\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u0440\u0435\u043a\u043e\u043c\u0435\u043d\u0434\u0430\u0446\u0438\u0438 \u0434\u043b\u044f \u0431\u0438\u0437\u043d\u0435\u0441\u0430 \u0438 \u0433\u0440\u0430\u0436\u0434\u0430\u043d<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/progressholding.pl\/ru\/kak-yzbezha-dvoinoho-nalohooblozhenyia-mezhdu-polshei-y-rossyei-v-2025-hodu\/#%d0%92%d0%90%d0%96%d0%9d%d0%9e-%d0%9f%d1%80%d0%b8%d0%be%d1%81%d1%82%d0%b0%d0%bd%d0%be%d0%b2%d0%bb%d0%b5%d0%bd%d0%b8%d0%b5-%d0%b4%d0%b5%d0%b9%d1%81%d1%82%d0%b2%d0%b8%d1%8f-%d1%81%d0%be%d0%b3%d0%bb%d0%b0%d1%88%d0%b5%d0%bd%d0%b8%d1%8f\" >\u0412\u0410\u0416\u041d\u041e! \u041f\u0440\u0438\u043e\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u0438\u0435 \u0434\u0435\u0439\u0441\u0442\u0432\u0438\u044f \u0441\u043e\u0433\u043b\u0430\u0448\u0435\u043d\u0438\u044f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/progressholding.pl\/ru\/kak-yzbezha-dvoinoho-nalohooblozhenyia-mezhdu-polshei-y-rossyei-v-2025-hodu\/#%d0%9a%d0%be%d0%bd%d1%82%d0%b0%d0%ba%d1%82\" >\u041a\u043e\u043d\u0442\u0430\u043a\u0442<\/a><\/li><\/ul><\/nav><\/div>\n<h2 id=\"osnovnye-aspekty-soidn\"><span class=\"ez-toc-section\" id=\"%d0%9e%d1%81%d0%bd%d0%be%d0%b2%d0%bd%d1%8b%d0%b5-%d0%b0%d1%81%d0%bf%d0%b5%d0%ba%d1%82%d1%8b-%d0%a1%d0%9e%d0%98%d0%94%d0%9d\"><\/span>\u041e\u0441\u043d\u043e\u0432\u043d\u044b\u0435 \u0430\u0441\u043f\u0435\u043a\u0442\u044b \u0421\u041e\u0418\u0414\u041d:<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li><strong>\u0418\u0437\u0431\u0435\u0436\u0430\u043d\u0438\u0435 \u0434\u0432\u043e\u0439\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f:<\/strong> \u0421\u041e\u0418\u0414\u041d \u0443\u0441\u0442\u0430\u043d\u0430\u0432\u043b\u0438\u0432\u0430\u0435\u0442 \u043f\u0440\u0430\u0432\u0438\u043b\u0430, \u0441\u043e\u0433\u043b\u0430\u0441\u043d\u043e \u043a\u043e\u0442\u043e\u0440\u044b\u043c \u0434\u043e\u0445\u043e\u0434\u044b, \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u043d\u044b\u0435 \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0430\u043c\u0438 \u043e\u0434\u043d\u043e\u0439 \u0441\u0442\u0440\u0430\u043d\u044b \u0438\u0437 \u0438\u0441\u0442\u043e\u0447\u043d\u0438\u043a\u043e\u0432 \u0432 \u0434\u0440\u0443\u0433\u043e\u0439 \u0441\u0442\u0440\u0430\u043d\u0435, \u043c\u043e\u0433\u0443\u0442 \u043e\u0431\u043b\u0430\u0433\u0430\u0442\u044c\u0441\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u043c \u0442\u043e\u043b\u044c\u043a\u043e \u0432 \u043e\u0434\u043d\u043e\u0439 \u0438\u0437 \u0441\u0442\u0440\u0430\u043d \u0438\u043b\u0438 \u043f\u043e \u0441\u043d\u0438\u0436\u0435\u043d\u043d\u043e\u0439 \u0441\u0442\u0430\u0432\u043a\u0435.<\/li>\n<li><strong>\u041e\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u0438\u0435 \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0441\u0442\u0432\u0430:<\/strong> \u0421\u043e\u0433\u043b\u0430\u0448\u0435\u043d\u0438\u044f \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u044f\u044e\u0442 \u043a\u0440\u0438\u0442\u0435\u0440\u0438\u0438 \u0434\u043b\u044f \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u0438\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0441\u0442\u0432\u0430 \u0444\u0438\u0437\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u0438 \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u043b\u0438\u0446, \u0447\u0442\u043e \u0432\u0430\u0436\u043d\u043e \u0434\u043b\u044f \u0443\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u0438\u044f, \u043a\u0430\u043a\u0430\u044f \u0441\u0442\u0440\u0430\u043d\u0430 \u0438\u043c\u0435\u0435\u0442 \u043f\u0440\u0430\u0432\u043e \u043d\u0430 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u0435.<\/li>\n<li><strong>\u041a\u0430\u0442\u0435\u0433\u043e\u0440\u0438\u0438 \u0434\u043e\u0445\u043e\u0434\u043e\u0432:<\/strong> \u0421\u041e\u0418\u0414\u041d \u043e\u0431\u044b\u0447\u043d\u043e \u043e\u0445\u0432\u0430\u0442\u044b\u0432\u0430\u044e\u0442 \u0440\u0430\u0437\u043b\u0438\u0447\u043d\u044b\u0435 \u0432\u0438\u0434\u044b \u0434\u043e\u0445\u043e\u0434\u043e\u0432, \u0442\u0430\u043a\u0438\u0435 \u043a\u0430\u043a:\n<ul>\n<li>\u0414\u0438\u0432\u0438\u0434\u0435\u043d\u0434\u044b<\/li>\n<li>\u041f\u0440\u043e\u0446\u0435\u043d\u0442\u044b<\/li>\n<li>\u0420\u043e\u044f\u043b\u0442\u0438<\/li>\n<li>\u0417\u0430\u0440\u0430\u0431\u043e\u0442\u043d\u0430\u044f \u043f\u043b\u0430\u0442\u0430<\/li>\n<li>\u041f\u0440\u0438\u0431\u044b\u043b\u044c \u043e\u0442 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u044c\u0441\u043a\u043e\u0439 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u041c\u0435\u0442\u043e\u0434\u044b \u0443\u0441\u0442\u0440\u0430\u043d\u0435\u043d\u0438\u044f \u0434\u0432\u043e\u0439\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f:<\/strong> \u0412 \u0441\u043e\u0433\u043b\u0430\u0448\u0435\u043d\u0438\u044f\u0445 \u043c\u043e\u0433\u0443\u0442 \u0431\u044b\u0442\u044c \u043f\u0440\u0435\u0434\u0443\u0441\u043c\u043e\u0442\u0440\u0435\u043d\u044b \u0440\u0430\u0437\u043d\u044b\u0435 \u043c\u0435\u0442\u043e\u0434\u044b \u0443\u0441\u0442\u0440\u0430\u043d\u0435\u043d\u0438\u044f \u0434\u0432\u043e\u0439\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f, \u0442\u0430\u043a\u0438\u0435 \u043a\u0430\u043a:\n<ul>\n<li>\u041c\u0435\u0442\u043e\u0434 \u043e\u0441\u0432\u043e\u0431\u043e\u0436\u0434\u0435\u043d\u0438\u044f (\u043e\u0441\u0432\u043e\u0431\u043e\u0436\u0434\u0435\u043d\u0438\u0435 \u043e\u0442 \u043d\u0430\u043b\u043e\u0433\u0430 \u0432 \u043e\u0434\u043d\u043e\u0439 \u0438\u0437 \u0441\u0442\u0440\u0430\u043d)<\/li>\n<li>\u041c\u0435\u0442\u043e\u0434 \u0437\u0430\u0447\u0435\u0442\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u0430 (\u043d\u0430\u043b\u043e\u0433, \u0443\u043f\u043b\u0430\u0447\u0435\u043d\u043d\u044b\u0439 \u0432 \u043e\u0434\u043d\u043e\u0439 \u0441\u0442\u0440\u0430\u043d\u0435, \u0432\u044b\u0447\u0438\u0442\u0430\u0435\u0442\u0441\u044f \u0438\u0437 \u043d\u0430\u043b\u043e\u0433\u0430 \u0432 \u0434\u0440\u0443\u0433\u043e\u0439 \u0441\u0442\u0440\u0430\u043d\u0435)<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u041e\u0431\u043c\u0435\u043d \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u0435\u0439:<\/strong> \u041c\u043d\u043e\u0433\u0438\u0435 \u0421\u041e\u0418\u0414\u041d \u0432\u043a\u043b\u044e\u0447\u0430\u044e\u0442 \u043f\u043e\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u043e \u0441\u043e\u0442\u0440\u0443\u0434\u043d\u0438\u0447\u0435\u0441\u0442\u0432\u0435 \u0438 \u043e\u0431\u043c\u0435\u043d\u0435 \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u0435\u0439 \u043c\u0435\u0436\u0434\u0443 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u043c\u0438 \u043e\u0440\u0433\u0430\u043d\u0430\u043c\u0438 \u0441\u0442\u0440\u0430\u043d-\u0443\u0447\u0430\u0441\u0442\u043d\u0438\u0446 \u0434\u043b\u044f \u043f\u0440\u0435\u0434\u043e\u0442\u0432\u0440\u0430\u0449\u0435\u043d\u0438\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u0443\u043a\u043b\u043e\u043d\u0435\u043d\u0438\u0439 \u0438 \u043e\u0431\u0435\u0441\u043f\u0435\u0447\u0435\u043d\u0438\u044f \u0441\u043e\u0431\u043b\u044e\u0434\u0435\u043d\u0438\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430.<\/li>\n<\/ol>\n<p>\u041a \u043f\u0440\u0435\u0438\u043c\u0443\u0449\u0435\u0441\u0442\u0432\u0430\u043c \u0421\u041e\u0418\u0414\u041d \u043c\u043e\u0436\u043d\u043e \u043e\u0442\u043d\u0435\u0441\u0442\u0438 \u2013 \u0441\u043d\u0438\u0436\u0435\u043d\u0438\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u0431\u0440\u0435\u043c\u0435\u043d\u0438, \u0443\u043f\u0440\u043e\u0449\u0435\u043d\u0438\u0435 \u0432\u0435\u0434\u0435\u043d\u0438\u044f \u0431\u0438\u0437\u043d\u0435\u0441\u0430, \u043f\u0440\u0438\u0432\u043b\u0435\u0447\u0435\u043d\u0438\u0435 \u0438\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0438\u0439.<\/p>\n<h2 id=\"soglashenie-polsha-rossiya\"><span class=\"ez-toc-section\" id=\"%d0%a1%d0%be%d0%b3%d0%bb%d0%b0%d1%88%d0%b5%d0%bd%d0%b8%d0%b5-%d0%bc%d0%b5%d0%b6%d0%b4%d1%83-%d0%9f%d0%be%d0%bb%d1%8c%d1%88%d0%b5%d0%b9-%d0%b8-%d0%a0%d0%be%d1%81%d1%81%d0%b8%d0%b5%d0%b9\"><\/span>\u0421\u043e\u0433\u043b\u0430\u0448\u0435\u043d\u0438\u0435 \u043c\u0435\u0436\u0434\u0443 \u041f\u043e\u043b\u044c\u0448\u0435\u0439 \u0438 \u0420\u043e\u0441\u0441\u0438\u0435\u0439<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u0412\u0435\u0434\u0435\u043d\u0438\u0435 \u0431\u0438\u0437\u043d\u0435\u0441\u0430 \u0438 \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u0438\u0435 \u0434\u043e\u0445\u043e\u0434\u043e\u0432 \u043c\u0435\u0436\u0434\u0443 \u041f\u043e\u043b\u044c\u0448\u0435\u0439 \u0438 \u0420\u043e\u0441\u0441\u0438\u0435\u0439 \u0442\u0440\u0435\u0431\u0443\u0435\u0442 \u0432\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u044c\u043d\u043e\u0433\u043e \u043f\u043e\u0434\u0445\u043e\u0434\u0430 \u043a \u0432\u043e\u043f\u0440\u043e\u0441\u0430\u043c \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f. \u041e\u0434\u043d\u0438\u043c \u0438\u0437 \u043a\u043b\u044e\u0447\u0435\u0432\u044b\u0445 \u0438\u043d\u0441\u0442\u0440\u0443\u043c\u0435\u043d\u0442\u043e\u0432 \u0434\u043b\u044f \u043f\u0440\u0435\u0434\u043e\u0442\u0432\u0440\u0430\u0449\u0435\u043d\u0438\u044f \u0434\u0432\u043e\u0439\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u043c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u043e\u0435 \u0441\u043e\u0433\u043b\u0430\u0448\u0435\u043d\u0438\u0435 \u043c\u0435\u0436\u0434\u0443 \u0441\u0442\u0440\u0430\u043d\u0430\u043c\u0438. \u0412 \u0441\u043b\u0443\u0447\u0430\u0435 \u0420\u043e\u0441\u0441\u0438\u0438 \u0438 \u041f\u043e\u043b\u044c\u0448\u0438 \u0442\u0430\u043a\u0438\u043c \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u043e\u043c \u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u0421\u043e\u0433\u043b\u0430\u0448\u0435\u043d\u0438\u0435 \u043e\u0442 22 \u043c\u0430\u044f 1992 \u0433\u043e\u0434\u0430 \u00ab\u041e\u0431 \u0438\u0437\u0431\u0435\u0436\u0430\u043d\u0438\u0438 \u0434\u0432\u043e\u0439\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u0434\u043e\u0445\u043e\u0434\u043e\u0432 \u0438 \u0438\u043c\u0443\u0449\u0435\u0441\u0442\u0432\u0430\u00bb. \u0421\u043e\u0433\u043b\u0430\u0448\u0435\u043d\u0438\u0435, \u043f\u043e\u0434\u043f\u0438\u0441\u0430\u043d\u043d\u043e\u0435 \u0432 1992 \u0433\u043e\u0434\u0443, \u043d\u0430\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u043e \u043d\u0430 \u0443\u0441\u0442\u0440\u0430\u043d\u0435\u043d\u0438\u0435 \u0441\u0438\u0442\u0443\u0430\u0446\u0438\u0438, \u043a\u043e\u0433\u0434\u0430 \u043e\u0434\u0438\u043d \u0438 \u0442\u043e\u0442 \u0436\u0435 \u0434\u043e\u0445\u043e\u0434 \u0438\u043b\u0438 \u0438\u043c\u0443\u0449\u0435\u0441\u0442\u0432\u043e \u043e\u0431\u043b\u0430\u0433\u0430\u0435\u0442\u0441\u044f \u043d\u0430\u043b\u043e\u0433\u0430\u043c\u0438 \u043e\u0434\u043d\u043e\u0432\u0440\u0435\u043c\u0435\u043d\u043d\u043e \u0432 \u043e\u0431\u0435\u0438\u0445 \u0441\u0442\u0440\u0430\u043d\u0430\u0445. \u042d\u0442\u043e \u0432\u0430\u0436\u043d\u043e \u0434\u043b\u044f \u0444\u0438\u0437\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u043b\u0438\u0446 \u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439, \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u0432\u0435\u0434\u0443\u0442 \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u0447\u0435\u0441\u043a\u0443\u044e \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u044c \u0438\u043b\u0438 \u043f\u043e\u043b\u0443\u0447\u0430\u044e\u0442 \u0434\u043e\u0445\u043e\u0434\u044b \u0432 \u043e\u0431\u0435\u0438\u0445 \u044e\u0440\u0438\u0441\u0434\u0438\u043a\u0446\u0438\u044f\u0445.<\/p>\n<h2 id=\"chto-daet-soglashenie\"><span class=\"ez-toc-section\" id=\"%d0%a7%d1%82%d0%be-%d0%b4%d0%b0%d0%b5%d1%82-%d1%81%d0%be%d0%b3%d0%bb%d0%b0%d1%88%d0%b5%d0%bd%d0%b8%d0%b5\"><\/span>\u0427\u0442\u043e \u0434\u0430\u0435\u0442 \u0441\u043e\u0433\u043b\u0430\u0448\u0435\u043d\u0438\u0435<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li><strong>\u0420\u0430\u0441\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u0438\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u043f\u0440\u0430\u0432<\/strong> &#8212; \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442 \u0447\u0435\u0442\u043a\u043e \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u044f\u0435\u0442, \u043a\u0430\u043a\u0430\u044f \u0441\u0442\u0440\u0430\u043d\u0430 \u0438\u043c\u0435\u0435\u0442 \u043f\u0440\u0430\u0432\u043e \u043e\u0431\u043b\u0430\u0433\u0430\u0442\u044c \u043d\u0430\u043b\u043e\u0433\u043e\u043c \u0440\u0430\u0437\u043b\u0438\u0447\u043d\u044b\u0435 \u0432\u0438\u0434\u044b \u0434\u043e\u0445\u043e\u0434\u043e\u0432 \u2014 \u043d\u0430\u043f\u0440\u0438\u043c\u0435\u0440, \u0434\u0438\u0432\u0438\u0434\u0435\u043d\u0434\u044b, \u043f\u0440\u043e\u0446\u0435\u043d\u0442\u044b, \u0440\u043e\u044f\u043b\u0442\u0438, \u0434\u043e\u0445\u043e\u0434\u044b \u043e\u0442 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u044c\u0441\u043a\u043e\u0439 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438.<\/li>\n<li><strong>\u041c\u0435\u0442\u043e\u0434\u044b \u0443\u0441\u0442\u0440\u0430\u043d\u0435\u043d\u0438\u044f \u0434\u0432\u043e\u0439\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f<\/strong> &#8212; \u0432 \u0441\u043e\u0433\u043b\u0430\u0448\u0435\u043d\u0438\u0438 \u043f\u0440\u0435\u0434\u0443\u0441\u043c\u043e\u0442\u0440\u0435\u043d\u044b \u0434\u0432\u0430 \u043e\u0441\u043d\u043e\u0432\u043d\u044b\u0445 \u043c\u0435\u0442\u043e\u0434\u0430:\n<ul>\n<li>\u041c\u0435\u0442\u043e\u0434 \u043e\u0441\u0432\u043e\u0431\u043e\u0436\u0434\u0435\u043d\u0438\u044f &#8212; \u0434\u043e\u0445\u043e\u0434 \u043e\u0441\u0432\u043e\u0431\u043e\u0436\u0434\u0430\u0435\u0442\u0441\u044f \u043e\u0442 \u043d\u0430\u043b\u043e\u0433\u0430 \u0432 \u043e\u0434\u043d\u043e\u0439 \u0438\u0437 \u0441\u0442\u0440\u0430\u043d.<\/li>\n<li>\u041c\u0435\u0442\u043e\u0434 \u0437\u0430\u0447\u0435\u0442\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u0430 &#8212; \u043d\u0430\u043b\u043e\u0433, \u0443\u043f\u043b\u0430\u0447\u0435\u043d\u043d\u044b\u0439 \u0432 \u043e\u0434\u043d\u043e\u0439 \u0441\u0442\u0440\u0430\u043d\u0435, \u0437\u0430\u0441\u0447\u0438\u0442\u044b\u0432\u0430\u0435\u0442\u0441\u044f \u043f\u0440\u0438 \u0440\u0430\u0441\u0447\u0435\u0442\u0435 \u043d\u0430\u043b\u043e\u0433\u0430 \u0432 \u0434\u0440\u0443\u0433\u043e\u0439.<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u041e\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u0438\u0435 \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0441\u0442\u0432\u0430<\/strong> &#8212; \u0441\u043e\u0433\u043b\u0430\u0448\u0435\u043d\u0438\u0435 \u0441\u043e\u0434\u0435\u0440\u0436\u0438\u0442 \u043a\u0440\u0438\u0442\u0435\u0440\u0438\u0438 \u0434\u043b\u044f \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u0438\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0441\u0442\u0432\u0430 \u0444\u0438\u0437\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u0438 \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u043b\u0438\u0446, \u0447\u0442\u043e \u043f\u043e\u043c\u043e\u0433\u0430\u0435\u0442 \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0438\u0442\u044c \u0441\u0442\u0440\u0430\u043d\u0443 \u043e\u0441\u043d\u043e\u0432\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f.<\/li>\n<li><strong>\u041e\u0431\u043c\u0435\u043d \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u0435\u0439<\/strong> &#8212; \u0434\u043b\u044f \u0431\u043e\u0440\u044c\u0431\u044b \u0441 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u043c\u0438 \u043f\u0440\u0430\u0432\u043e\u043d\u0430\u0440\u0443\u0448\u0435\u043d\u0438\u044f\u043c\u0438 \u043f\u0440\u0435\u0434\u0443\u0441\u043c\u043e\u0442\u0440\u0435\u043d \u043e\u0431\u043c\u0435\u043d \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0439 \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u0435\u0439 \u043c\u0435\u0436\u0434\u0443 \u043a\u043e\u043c\u043f\u0435\u0442\u0435\u043d\u0442\u043d\u044b\u043c\u0438 \u043e\u0440\u0433\u0430\u043d\u0430\u043c\u0438 \u0420\u043e\u0441\u0441\u0438\u0438 \u0438 \u041f\u043e\u043b\u044c\u0448\u0438.<\/li>\n<\/ul>\n<h2 id=\"prakticheskie-rekomendatsii\"><span class=\"ez-toc-section\" id=\"%d0%9f%d1%80%d0%b0%d0%ba%d1%82%d0%b8%d1%87%d0%b5%d1%81%d0%ba%d0%b8%d0%b5-%d1%80%d0%b5%d0%ba%d0%be%d0%bc%d0%b5%d0%bd%d0%b4%d0%b0%d1%86%d0%b8%d0%b8-%d0%b4%d0%bb%d1%8f-%d0%b1%d0%b8%d0%b7%d0%bd%d0%b5%d1%81%d0%b0-%d0%b8-%d0%b3%d1%80%d0%b0%d0%b6%d0%b4%d0%b0%d0%bd\"><\/span>\u041f\u0440\u0430\u043a\u0442\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u0440\u0435\u043a\u043e\u043c\u0435\u043d\u0434\u0430\u0446\u0438\u0438 \u0434\u043b\u044f \u0431\u0438\u0437\u043d\u0435\u0441\u0430 \u0438 \u0433\u0440\u0430\u0436\u0434\u0430\u043d<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li>\u041f\u0440\u043e\u0432\u0435\u0440\u044f\u0439\u0442\u0435 \u0441\u0442\u0430\u0442\u0443\u0441 \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0441\u0442\u0432\u0430 \u2014 \u043e\u043d \u0432\u043b\u0438\u044f\u0435\u0442 \u043d\u0430 \u0442\u043e, \u0433\u0434\u0435 \u0438\u043c\u0435\u043d\u043d\u043e \u0432\u044b \u0434\u043e\u043b\u0436\u043d\u044b \u043f\u043b\u0430\u0442\u0438\u0442\u044c \u043d\u0430\u043b\u043e\u0433\u0438.<\/li>\n<li>\u0418\u0441\u043f\u043e\u043b\u044c\u0437\u0443\u0439\u0442\u0435 \u043f\u0440\u0435\u0438\u043c\u0443\u0449\u0435\u0441\u0442\u0432\u0430 \u0441\u043e\u0433\u043b\u0430\u0448\u0435\u043d\u0438\u044f \u2014 \u043f\u0440\u0438 \u043f\u0440\u0430\u0432\u0438\u043b\u044c\u043d\u043e\u043c \u043e\u0444\u043e\u0440\u043c\u043b\u0435\u043d\u0438\u0438 \u043c\u043e\u0436\u043d\u043e \u0441\u043d\u0438\u0437\u0438\u0442\u044c \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u0443\u044e \u043d\u0430\u0433\u0440\u0443\u0437\u043a\u0443 \u0438\u043b\u0438 \u0438\u0437\u0431\u0435\u0436\u0430\u0442\u044c \u043f\u043e\u0432\u0442\u043e\u0440\u043d\u043e\u0439 \u0443\u043f\u043b\u0430\u0442\u044b \u043d\u0430\u043b\u043e\u0433\u0430.<\/li>\n<li>\u0421\u0432\u043e\u0435\u0432\u0440\u0435\u043c\u0435\u043d\u043d\u043e \u043f\u043e\u0434\u0430\u0432\u0430\u0439\u0442\u0435 \u043d\u0435\u043e\u0431\u0445\u043e\u0434\u0438\u043c\u044b\u0435 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u044b \u2014 \u0441\u043e\u0431\u043b\u044e\u0434\u0435\u043d\u0438\u0435 \u0441\u0440\u043e\u043a\u043e\u0432 \u043f\u043e\u0434\u0430\u0447\u0438 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438 \u0438 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u0439 \u0432\u0430\u0436\u043d\u043e \u0434\u043b\u044f \u043f\u043e\u0434\u0442\u0432\u0435\u0440\u0436\u0434\u0435\u043d\u0438\u044f \u043f\u0440\u0430\u0432\u0430 \u043d\u0430 \u043b\u044c\u0433\u043e\u0442\u044b.<\/li>\n<li>\u041a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0438\u0440\u0443\u0439\u0442\u0435\u0441\u044c \u0441 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u043c\u0438 \u0441\u043f\u0435\u0446\u0438\u0430\u043b\u0438\u0441\u0442\u0430\u043c\u0438 \u2014 \u043e\u0441\u043e\u0431\u0435\u043d\u043d\u043e\u0441\u0442\u0438 \u043f\u0440\u0438\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u0441\u043e\u0433\u043b\u0430\u0448\u0435\u043d\u0438\u044f \u043c\u043e\u0433\u0443\u0442 \u0437\u0430\u0432\u0438\u0441\u0435\u0442\u044c \u043e\u0442 \u043a\u043e\u043d\u043a\u0440\u0435\u0442\u043d\u044b\u0445 \u043e\u0431\u0441\u0442\u043e\u044f\u0442\u0435\u043b\u044c\u0441\u0442\u0432.<\/li>\n<\/ol>\n<h2 id=\"priostanovlenie-soglasheniya\"><span class=\"ez-toc-section\" id=\"%d0%92%d0%90%d0%96%d0%9d%d0%9e-%d0%9f%d1%80%d0%b8%d0%be%d1%81%d1%82%d0%b0%d0%bd%d0%be%d0%b2%d0%bb%d0%b5%d0%bd%d0%b8%d0%b5-%d0%b4%d0%b5%d0%b9%d1%81%d1%82%d0%b2%d0%b8%d1%8f-%d1%81%d0%be%d0%b3%d0%bb%d0%b0%d1%88%d0%b5%d0%bd%d0%b8%d1%8f\"><\/span>\u0412\u0410\u0416\u041d\u041e! \u041f\u0440\u0438\u043e\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u0438\u0435 \u0434\u0435\u0439\u0441\u0442\u0432\u0438\u044f \u0441\u043e\u0433\u043b\u0430\u0448\u0435\u043d\u0438\u044f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>8 \u0430\u0432\u0433\u0443\u0441\u0442\u0430 2023 \u0433\u043e\u0434\u0430 \u0432\u0441\u0442\u0443\u043f\u0438\u043b \u0432 \u0441\u0438\u043b\u0443 \u0423\u043a\u0430\u0437 \u043f\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0430 \u0420\u0424 \u2116 585 \u00ab\u041e \u043f\u0440\u0438\u043e\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u0438\u0438 \u0434\u0435\u0439\u0441\u0442\u0432\u0438\u044f \u043e\u0442\u0434\u0435\u043b\u044c\u043d\u044b\u0445 \u043f\u043e\u043b\u043e\u0436\u0435\u043d\u0438\u0439 \u043c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u044b\u0445 \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u043e\u0432 \u0420\u043e\u0441\u0441\u0438\u0439\u0441\u043a\u043e\u0439 \u0424\u0435\u0434\u0435\u0440\u0430\u0446\u0438\u0438 \u043f\u043e \u0432\u043e\u043f\u0440\u043e\u0441\u0430\u043c \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f\u00bb. \u042d\u0442\u043e\u0442 \u0443\u043a\u0430\u0437 \u043f\u0440\u0438\u043e\u0441\u0442\u0430\u043d\u043e\u0432\u0438\u043b \u0434\u0435\u0439\u0441\u0442\u0432\u0438\u0435 \u0441\u043e\u0433\u043b\u0430\u0448\u0435\u043d\u0438\u0439 \u043e\u0431 \u0438\u0437\u0431\u0435\u0436\u0430\u043d\u0438\u0438 \u0434\u0432\u043e\u0439\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u0434\u043e\u0445\u043e\u0434\u043e\u0432 \u0438 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\u0420\u0435\u0441\u043f\u0443\u0431\u043b\u0438\u043a\u0438 \u041f\u043e\u043b\u044c\u0448\u0430, \u043f\u043e\u0434\u043f\u0438\u0441\u0430\u043d\u043d\u043e\u0433\u043e 22 \u043c\u0430\u044f 1992 \u0433\u043e\u0434\u0430. \u0412 \u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u0435 \u0434\u0430\u043d\u043d\u044b\u0445 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u0439, \u0432 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u0438 \u0441 \u043f\u043e\u043b\u043e\u0436\u0435\u043d\u0438\u044f\u043c\u0438 \u0441\u0442\u0430\u0442\u0435\u0439 284 \u0438 309 \u041d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u043a\u043e\u0434\u0435\u043a\u0441\u0430 \u0420\u0424, \u0440\u043e\u0441\u0441\u0438\u0439\u0441\u043a\u0438\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0435 \u043e\u0440\u0433\u0430\u043d\u044b \u0438\u043c\u0435\u044e\u0442 \u043f\u0440\u0430\u0432\u043e \u0443\u0434\u0435\u0440\u0436\u0438\u0432\u0430\u0442\u044c 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\u0441\u043f\u0435\u0446\u0438\u0430\u043b\u0438\u0441\u0442\u043e\u0432.<\/p>\n<h2 id=\"kontakt\"><span class=\"ez-toc-section\" id=\"%d0%9a%d0%be%d0%bd%d1%82%d0%b0%d0%ba%d1%82\"><\/span>\u041a\u043e\u043d\u0442\u0430\u043a\u0442<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u0415\u0441\u043b\u0438 \u0432\u044b \u0445\u043e\u0442\u0438\u0442\u0435 \u043f\u043e\u043b\u0443\u0447\u0438\u0442\u044c \u0431\u043e\u043b\u044c\u0448\u0435 \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u0438 \u0438\u043b\u0438 \u0443 \u0432\u0430\u0441 \u043e\u0441\u0442\u0430\u043b\u0438\u0441\u044c \u0432\u043e\u043f\u0440\u043e\u0441\u044b, \u0441\u0432\u044f\u0436\u0438\u0442\u0435\u0441\u044c \u0441 \u043d\u0430\u0448\u0438\u043c\u0438 \u043c\u0435\u043d\u0435\u0434\u0436\u0435\u0440\u0430\u043c\u0438 \u0434\u043b\u044f \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u0438\u044f \u043e\u043f\u0435\u0440\u0430\u0442\u0438\u0432\u043d\u043e\u0439 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0438\u0438: <a href=\"mailto:office@progressholding.pl\">office@progressholding.pl<\/a><\/p>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>\u041e\u0441\u043d\u043e\u0432\u043d\u044b\u0435 \u0430\u0441\u043f\u0435\u043a\u0442\u044b \u0421\u041e\u0418\u0414\u041d \u0421\u043e\u0433\u043b\u0430\u0448\u0435\u043d\u0438\u0435 \u043c\u0435\u0436\u0434\u0443 \u041f\u043e\u043b\u044c\u0448\u0435\u0439 \u0438 \u0420\u043e\u0441\u0441\u0438\u0435\u0439 \u0427\u0442\u043e \u0434\u0430\u0435\u0442 \u0441\u043e\u0433\u043b\u0430\u0448\u0435\u043d\u0438\u0435 \u041f\u0440\u0430\u043a\u0442\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u0440\u0435\u043a\u043e\u043c\u0435\u043d\u0434\u0430\u0446\u0438\u0438 \u0412\u0410\u0416\u041d\u041e! \u041f\u0440\u0438\u043e\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u0438\u0435 \u0434\u0435\u0439\u0441\u0442\u0432\u0438\u044f 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(\u0421\u041e\u0418\u0414\u041d) \u2014 \u044d\u0442\u043e \u043c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u044b\u0439 \u0434\u043e\u0433\u043e\u0432\u043e\u0440, \u0437\u0430\u043a\u043b\u044e\u0447\u0430\u0435\u043c\u044b\u0439 \u043c\u0435\u0436\u0434\u0443 \u0434\u0432\u0443\u043c\u044f \u0438\u043b\u0438 \u0431\u043e\u043b\u0435\u0435 \u0441\u0442\u0440\u0430\u043d\u0430\u043c\u0438 \u0441 \u0446\u0435\u043b\u044c\u044e \u043f\u0440\u0435\u0434\u043e\u0442\u0432\u0440\u0430\u0449\u0435\u043d\u0438\u044f \u0441\u0438\u0442\u0443\u0430\u0446\u0438\u0438, \u043a\u043e\u0433\u0434\u0430 [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":5013,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5010","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bez-kategorii"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO Pro 5.0.1 - aioseo.com -->\n\t<meta name=\"description\" content=\"\u041a\u0430\u043a \u0438\u0437\u0431\u0435\u0436\u0430\u0442\u044c \u0434\u0432\u043e\u0439\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u043c\u0435\u0436\u0434\u0443 \u041f\u043e\u043b\u044c\u0448\u0435\u0439 \u0438 \u0420\u043e\u0441\u0441\u0438\u0435\u0439? \u0410\u043d\u0430\u043b\u0438\u0437 \u0441\u043e\u0433\u043b\u0430\u0448\u0435\u043d\u0438\u044f \u043e\u0442 1992 \u0433. \u0438 \u043f\u043e\u0441\u043b\u0435\u0434\u0441\u0442\u0432\u0438\u0439 \u043f\u0440\u0438\u043e\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u0438\u044f \u0435\u0433\u043e \u0434\u0435\u0439\u0441\u0442\u0432\u0438\u044f \u0420\u0424 \u0432 2023 \u0433.\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"author\" content=\"Progress Holding\"\/>\n\t<meta name=\"yandex-verification\" content=\"64c0afe43e6d5416\" \/>\n\t<link rel=\"canonical\" href=\"https:\/\/progressholding.pl\/ru\/kak-yzbezha-dvoinoho-nalohooblozhenyia-mezhdu-polshei-y-rossyei-v-2025-hodu\/\" \/>\n\t<meta name=\"generator\" content=\"All in One SEO Pro (AIOSEO) 5.0.1\" \/>\n\t\t<meta property=\"og:locale\" content=\"ru_RU\" \/>\n\t\t<meta property=\"og:site_name\" content=\"Progress Holding - Progress Holding prowadzi szeroki zakres us\u0142ug dla firm. 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