{"id":5562,"date":"2025-11-11T14:14:35","date_gmt":"2025-11-11T13:14:35","guid":{"rendered":"https:\/\/progressholding.pl\/pl\/?p=5562"},"modified":"2025-11-12T14:28:09","modified_gmt":"2025-11-12T13:28:09","slug":"jak-rozliczac-koszty-firmowego-samochodu-leasing-vs-zakup-wlasny","status":"publish","type":"post","link":"https:\/\/progressholding.pl\/ru\/kak-uchytyva-raskhody-na-sluzhebnyi-avtomobyl-lyzynh-yly-pokupka\/","title":{"rendered":"\u041a\u0430\u043a \u0443\u0447\u0438\u0442\u044b\u0432\u0430\u0442\u044c \u0440\u0430\u0441\u0445\u043e\u0434\u044b \u043d\u0430 \u0441\u043b\u0443\u0436\u0435\u0431\u043d\u044b\u0439 \u0430\u0432\u0442\u043e\u043c\u043e\u0431\u0438\u043b\u044c? \u041b\u0438\u0437\u0438\u043d\u0433 \u0438\u043b\u0438 \u043f\u043e\u043a\u0443\u043f\u043a\u0430"},"content":{"rendered":"<p><\/p>\n<article>\n<p>\u0412\u044b\u0431\u043e\u0440 \u043c\u0435\u0436\u0434\u0443 \u043b\u0438\u0437\u0438\u043d\u0433\u043e\u043c \u0438 \u043f\u043e\u043a\u0443\u043f\u043a\u043e\u0439 \u0437\u0430\u0432\u0438\u0441\u0438\u0442 \u043e\u0442 \u041d\u0414\u0421, \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u043b\u0438\u043c\u0438\u0442\u043e\u0432 \u0438 \u0432\u0430\u0448\u0435\u0433\u043e \u0434\u0435\u043d\u0435\u0436\u043d\u043e\u0433\u043e \u043f\u043e\u0442\u043e\u043a\u0430. \u0412 2026 \u0433. \u043b\u0438\u043c\u0438\u0442\u044b KUP (\u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432) \u0437\u0430\u0432\u0438\u0441\u044f\u0442 \u043e\u0442 \u0432\u044b\u0431\u0440\u043e\u0441\u043e\u0432 CO\u2082: 100\/150\/225 \u0442\u044b\u0441. \u0437\u043b\u043e\u0442\u044b\u0445. \u041f\u0440\u0430\u0432\u0438\u043b\u044c\u043d\u0430\u044f \u043d\u0430\u0441\u0442\u0440\u043e\u0439\u043a\u0430 \u0443\u0447\u0435\u0442\u0430 \u043f\u043e\u0437\u0432\u043e\u043b\u044f\u0435\u0442 \u0432\u044b\u0447\u0438\u0442\u0430\u0442\u044c 100% \u041d\u0414\u0421 \u0438\u043b\u0438 75%\/20% \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432 \u0432 PIT\/CIT.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 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\" 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>\u0418\u0437\u043c\u0435\u043d\u044f\u0442\u0441\u044f \u043b\u0438 \u0432 2026 \u0433. \u043b\u0438\u043c\u0438\u0442\u044b \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432 \u043d\u0430 \u043b\u0435\u0433\u043a\u043e\u0432\u044b\u0435 \u0430\u0432\u0442\u043e\u043c\u043e\u0431\u0438\u043b\u0438?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/progressholding.pl\/ru\/kak-uchytyva-raskhody-na-sluzhebnyi-avtomobyl-lyzynh-yly-pokupka\/#%d0%9b%d0%b8%d0%bc%d0%b8%d1%82%d1%8b-kup-%e2%80%93-%d0%bf%d0%be-%d1%81%d0%be%d1%81%d1%82%d0%be%d1%8f%d0%bd%d0%b8%d1%8e-%d0%bd%d0%b0-2025-vs-2026\" >\u041b\u0438\u043c\u0438\u0442\u044b KUP \u2013 \u043f\u043e \u0441\u043e\u0441\u0442\u043e\u044f\u043d\u0438\u044e \u043d\u0430 2025 vs 2026<\/a><\/li><\/ul><\/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-uchytyva-raskhody-na-sluzhebnyi-avtomobyl-lyzynh-yly-pokupka\/#%d0%9b%d0%b8%d0%b7%d0%b8%d0%bd%d0%b3-%d0%b8%d0%bb%d0%b8-%d0%bf%d0%be%d0%ba%d1%83%d0%bf%d0%ba%d0%b0-%d0%a7%d1%82%d0%be-%d0%be%d0%b1%d1%8b%d1%87%d0%bd%d0%be-%d0%b4%d0%b0%d0%b5%d1%82-%d0%b1%d0%be%d0%bb%d0%b5%d0%b5-%d0%bd%d0%b8%d0%b7%d0%ba%d0%b8%d0%b9-%d0%bd%d0%b0%d0%bb%d0%be%d0%b3-%d0%b8-%d0%bb%d1%83%d1%87%d1%88%d0%b8%d0%b9-cash-flow\" >\u041b\u0438\u0437\u0438\u043d\u0433 \u0438\u043b\u0438 \u043f\u043e\u043a\u0443\u043f\u043a\u0430? \u0427\u0442\u043e \u043e\u0431\u044b\u0447\u043d\u043e \u0434\u0430\u0435\u0442 \u0431\u043e\u043b\u0435\u0435 \u043d\u0438\u0437\u043a\u0438\u0439 \u043d\u0430\u043b\u043e\u0433 \u0438 \u043b\u0443\u0447\u0448\u0438\u0439 cash flow?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/progressholding.pl\/ru\/kak-uchytyva-raskhody-na-sluzhebnyi-avtomobyl-lyzynh-yly-pokupka\/#%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%b0%d0%b7%d0%bb%d0%b8%d1%87%d0%b8%d1%8f\" >\u041f\u0440\u0430\u043a\u0442\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u0440\u0430\u0437\u043b\u0438\u0447\u0438\u044f<\/a><\/li><\/ul><\/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-uchytyva-raskhody-na-sluzhebnyi-avtomobyl-lyzynh-yly-pokupka\/#%d0%9a%d0%b0%d0%ba-%d1%80%d0%b0%d0%b1%d0%be%d1%82%d0%b0%d0%b5%d1%82-%d0%bf%d1%80%d0%be%d0%bf%d0%be%d1%80%d1%86%d0%b8%d1%8f-%d0%bb%d0%b8%d0%bc%d0%b8%d1%82%d0%b0-%d0%bf%d1%80%d0%b8-%d0%bb%d0%b8%d0%b7%d0%b8%d0%bd%d0%b3%d0%b5-%d0%b8-%d0%b0%d1%80%d0%b5%d0%bd%d0%b4%d0%b5\" >\u041a\u0430\u043a \u0440\u0430\u0431\u043e\u0442\u0430\u0435\u0442 \u043f\u0440\u043e\u043f\u043e\u0440\u0446\u0438\u044f \u043b\u0438\u043c\u0438\u0442\u0430 \u043f\u0440\u0438 \u043b\u0438\u0437\u0438\u043d\u0433\u0435 \u0438 \u0430\u0440\u0435\u043d\u0434\u0435?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/progressholding.pl\/ru\/kak-uchytyva-raskhody-na-sluzhebnyi-avtomobyl-lyzynh-yly-pokupka\/#%d0%9f%d1%80%d0%b8%d0%bc%d0%b5%d1%80-%e2%80%93-%d0%bb%d0%b8%d0%b7%d0%b8%d0%bd%d0%b3-%d0%b0%d0%b2%d1%82%d0%be%d0%bc%d0%be%d0%b1%d0%b8%d0%bb%d1%8f-%d0%94%d0%92%d0%a1-%d0%b2-2026-%d0%b3\" >\u041f\u0440\u0438\u043c\u0435\u0440 \u2013 \u043b\u0438\u0437\u0438\u043d\u0433 \u0430\u0432\u0442\u043e\u043c\u043e\u0431\u0438\u043b\u044f \u0414\u0412\u0421 \u0432 2026 \u0433.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/progressholding.pl\/ru\/kak-uchytyva-raskhody-na-sluzhebnyi-avtomobyl-lyzynh-yly-pokupka\/#%d0%a1%d0%ba%d0%be%d0%bb%d1%8c%d0%ba%d0%be-%d0%9d%d0%94%d0%a1-%d0%b2%d1%8b-%d0%b2%d1%8b%d1%87%d1%82%d0%b5%d1%82%d0%b5-50-%d0%b8%d0%bb%d0%b8-100\" >\u0421\u043a\u043e\u043b\u044c\u043a\u043e \u041d\u0414\u0421 \u0432\u044b \u0432\u044b\u0447\u0442\u0435\u0442\u0435? 50% \u0438\u043b\u0438 100%?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/progressholding.pl\/ru\/kak-uchytyva-raskhody-na-sluzhebnyi-avtomobyl-lyzynh-yly-pokupka\/#%d0%a3%d1%81%d0%bb%d0%be%d0%b2%d0%b8%d1%8f-%d0%b4%d0%bb%d1%8f-100-%d0%9d%d0%94%d0%a1\" >\u0423\u0441\u043b\u043e\u0432\u0438\u044f \u0434\u043b\u044f 100% \u041d\u0414\u0421<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/progressholding.pl\/ru\/kak-uchytyva-raskhody-na-sluzhebnyi-avtomobyl-lyzynh-yly-pokupka\/#75-%d0%b8%d0%bb%d0%b8-100-%d1%8d%d0%ba%d1%81%d0%bf%d0%bb%d1%83%d0%b0%d1%82%d0%b0%d1%86%d0%b8%d0%be%d0%bd%d0%bd%d1%8b%d1%85-%d1%80%d0%b0%d1%81%d1%85%d0%be%d0%b4%d0%be%d0%b2-%d0%b2-pitcit\" >75% \u0438\u043b\u0438 100% \u044d\u043a\u0441\u043f\u043b\u0443\u0430\u0442\u0430\u0446\u0438\u043e\u043d\u043d\u044b\u0445 \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432 \u0432 PIT\/CIT?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/progressholding.pl\/ru\/kak-uchytyva-raskhody-na-sluzhebnyi-avtomobyl-lyzynh-yly-pokupka\/#%d0%92%d0%b0%d0%b6%d0%bd%d0%b5%d0%b9%d1%88%d0%b8%d0%b5-%d0%bf%d1%80%d0%b0%d0%b2%d0%b8%d0%bb%d0%b0\" >\u0412\u0430\u0436\u043d\u0435\u0439\u0448\u0438\u0435 \u043f\u0440\u0430\u0432\u0438\u043b\u0430<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/progressholding.pl\/ru\/kak-uchytyva-raskhody-na-sluzhebnyi-avtomobyl-lyzynh-yly-pokupka\/#%d0%94%d0%b0%d0%b5%d1%82-%d0%bb%d0%b8-%d1%80%d0%b0%d1%81%d1%85%d0%be%d0%b4%d1%8b-%d1%87%d0%b0%d1%81%d1%82%d0%bd%d1%8b%d0%b9-%d0%b0%d0%b2%d1%82%d0%be%d0%bc%d0%be%d0%b1%d0%b8%d0%bb%d1%8c-%d0%bf%d1%80%d0%b5%d0%b4%d0%bf%d1%80%d0%b8%d0%bd%d0%b8%d0%bc%d0%b0%d1%82%d0%b5%d0%bb%d1%8f\" >\u0414\u0430\u0435\u0442 \u043b\u0438 \u0440\u0430\u0441\u0445\u043e\u0434\u044b \u0447\u0430\u0441\u0442\u043d\u044b\u0439 \u0430\u0432\u0442\u043e\u043c\u043e\u0431\u0438\u043b\u044c \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u044f?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/progressholding.pl\/ru\/kak-uchytyva-raskhody-na-sluzhebnyi-avtomobyl-lyzynh-yly-pokupka\/#%d0%a3%d0%b2%d0%b5%d0%bb%d0%b8%d1%87%d0%b8%d0%b2%d0%b0%d0%b5%d1%82-%d0%bb%d0%b8-%d0%bd%d0%b5%d0%b2%d1%8b%d1%87%d1%82%d0%b5%d0%bd%d0%bd%d1%8b%d0%b9-%d0%9d%d0%94%d0%a1-%d0%bf%d0%b5%d1%80%d0%b2%d0%be%d0%bd%d0%b0%d1%87%d0%b0%d0%bb%d1%8c%d0%bd%d1%83%d1%8e-%d1%81%d1%82%d0%be%d0%b8%d0%bc%d0%be%d1%81%d1%82%d1%8c-%d0%b0%d0%b2%d1%82%d0%be%d0%bc%d0%be%d0%b1%d0%b8%d0%bb%d1%8f\" >\u0423\u0432\u0435\u043b\u0438\u0447\u0438\u0432\u0430\u0435\u0442 \u043b\u0438 \u043d\u0435\u0432\u044b\u0447\u0442\u0435\u043d\u043d\u044b\u0439 \u041d\u0414\u0421 \u043f\u0435\u0440\u0432\u043e\u043d\u0430\u0447\u0430\u043b\u044c\u043d\u0443\u044e \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u044c \u0430\u0432\u0442\u043e\u043c\u043e\u0431\u0438\u043b\u044f?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/progressholding.pl\/ru\/kak-uchytyva-raskhody-na-sluzhebnyi-avtomobyl-lyzynh-yly-pokupka\/#%d0%9c%d0%be%d0%b6%d0%bd%d0%be-%d0%bb%d0%b8-%d0%b0%d0%bc%d0%be%d1%80%d1%82%d0%b8%d0%b7%d0%b8%d1%80%d0%be%d0%b2%d0%b0%d1%82%d1%8c-%d0%bb%d0%b5%d0%b3%d0%ba%d0%be%d0%b2%d0%be%d0%b9-%d0%b0%d0%b2%d1%82%d0%be%d0%bc%d0%be%d0%b1%d0%b8%d0%bb%d1%8c-%d0%b5%d0%b4%d0%b8%d0%bd%d0%be%d0%b2%d1%80%d0%b5%d0%bc%d0%b5%d0%bd%d0%bd%d0%be\" >\u041c\u043e\u0436\u043d\u043e \u043b\u0438 \u0430\u043c\u043e\u0440\u0442\u0438\u0437\u0438\u0440\u043e\u0432\u0430\u0442\u044c \u043b\u0435\u0433\u043a\u043e\u0432\u043e\u0439 \u0430\u0432\u0442\u043e\u043c\u043e\u0431\u0438\u043b\u044c \u0435\u0434\u0438\u043d\u043e\u0432\u0440\u0435\u043c\u0435\u043d\u043d\u043e?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/progressholding.pl\/ru\/kak-uchytyva-raskhody-na-sluzhebnyi-avtomobyl-lyzynh-yly-pokupka\/#%d0%9b%d0%b8%d0%b7%d0%b8%d0%bd%d0%b3-vs-%d0%bf%d0%be%d0%ba%d1%83%d0%bf%d0%ba%d0%b0-%e2%80%93-%d0%b1%d1%8b%d1%81%d1%82%d1%80%d0%be%d0%b5-%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%be%d0%b2%d0%be%d0%b5-%d1%81%d1%80%d0%b0%d0%b2%d0%bd%d0%b5%d0%bd%d0%b8%d0%b5\" >\u041b\u0438\u0437\u0438\u043d\u0433 vs \u043f\u043e\u043a\u0443\u043f\u043a\u0430 \u2013 \u0431\u044b\u0441\u0442\u0440\u043e\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0435 \u0441\u0440\u0430\u0432\u043d\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-15\" href=\"https:\/\/progressholding.pl\/ru\/kak-uchytyva-raskhody-na-sluzhebnyi-avtomobyl-lyzynh-yly-pokupka\/#%d0%9a%d0%b0%d0%ba-%d1%8d%d1%82%d0%be-%d0%b2%d1%8b%d0%b3%d0%bb%d1%8f%d0%b4%d0%b8%d1%82-%d0%bd%d0%b0-%d0%bf%d1%80%d0%b0%d0%ba%d1%82%d0%b8%d0%ba%d0%b5-%d0%9e%d0%bf%d1%8b%d1%82-progress-holding\" >\u041a\u0430\u043a \u044d\u0442\u043e \u0432\u044b\u0433\u043b\u044f\u0434\u0438\u0442 \u043d\u0430 \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0435? \u041e\u043f\u044b\u0442 Progress Holding<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/progressholding.pl\/ru\/kak-uchytyva-raskhody-na-sluzhebnyi-avtomobyl-lyzynh-yly-pokupka\/#%d0%9d%d0%b0%d1%88%d0%b8-%d0%bd%d0%b0%d0%b1%d0%bb%d1%8e%d0%b4%d0%b5%d0%bd%d0%b8%d1%8f-%d0%b8-%d1%86%d0%b8%d1%84%d1%80%d1%8b\" >\u041d\u0430\u0448\u0438 \u043d\u0430\u0431\u043b\u044e\u0434\u0435\u043d\u0438\u044f \u0438 \u0446\u0438\u0444\u0440\u044b<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/progressholding.pl\/ru\/kak-uchytyva-raskhody-na-sluzhebnyi-avtomobyl-lyzynh-yly-pokupka\/#%d0%a7%d0%b0%d1%81%d1%82%d0%be-%d0%b7%d0%b0%d0%b4%d0%b0%d0%b2%d0%b0%d0%b5%d0%bc%d1%8b%d0%b5-%d0%b2%d0%be%d0%bf%d1%80%d0%be%d1%81%d1%8b\" >\u0427\u0430\u0441\u0442\u043e \u0437\u0430\u0434\u0430\u0432\u0430\u0435\u043c\u044b\u0435 \u0432\u043e\u043f\u0440\u043e\u0441\u044b<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/progressholding.pl\/ru\/kak-uchytyva-raskhody-na-sluzhebnyi-avtomobyl-lyzynh-yly-pokupka\/#%d0%94%d0%b0%d0%b5%d1%82-%d0%bb%d0%b8-100-%d0%9d%d0%94%d0%a1-%d0%b0%d0%b2%d1%82%d0%be%d0%bc%d0%b0%d1%82%d0%b8%d1%87%d0%b5%d1%81%d0%ba%d0%b8-100-%d1%80%d0%b0%d1%81%d1%85%d0%be%d0%b4%d0%be%d0%b2-%d0%b2-pitcit\" >\u0414\u0430\u0435\u0442 \u043b\u0438 100% \u041d\u0414\u0421 \u0430\u0432\u0442\u043e\u043c\u0430\u0442\u0438\u0447\u0435\u0441\u043a\u0438 100% \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432 \u0432 PIT\/CIT?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/progressholding.pl\/ru\/kak-uchytyva-raskhody-na-sluzhebnyi-avtomobyl-lyzynh-yly-pokupka\/#%d0%9a%d0%90%d0%a1%d0%9a%d0%9e-%d0%b2%d1%81%d0%b5%d0%b3%d0%b4%d0%b0-%d0%b2-%d0%bf%d0%be%d0%bb%d0%bd%d1%8b%d1%85-%d1%80%d0%b0%d1%81%d1%85%d0%be%d0%b4%d0%b0%d1%85\" >\u041a\u0410\u0421\u041a\u041e \u0432\u0441\u0435\u0433\u0434\u0430 \u0432 \u043f\u043e\u043b\u043d\u044b\u0445 \u0440\u0430\u0441\u0445\u043e\u0434\u0430\u0445?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/progressholding.pl\/ru\/kak-uchytyva-raskhody-na-sluzhebnyi-avtomobyl-lyzynh-yly-pokupka\/#%d0%a7%d1%82%d0%be-%d1%81-%d0%b2%d1%8b%d0%ba%d1%83%d0%bf%d0%be%d0%bc-%d0%b8%d0%b7-%d0%bb%d0%b8%d0%b7%d0%b8%d0%bd%d0%b3%d0%b0\" >\u0427\u0442\u043e \u0441 \u0432\u044b\u043a\u0443\u043f\u043e\u043c \u0438\u0437 \u043b\u0438\u0437\u0438\u043d\u0433\u0430?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/progressholding.pl\/ru\/kak-uchytyva-raskhody-na-sluzhebnyi-avtomobyl-lyzynh-yly-pokupka\/#%d0%94%d0%b0%d0%b5%d1%82-%d0%bb%d0%b8-%d1%87%d0%b0%d1%81%d1%82%d0%bd%d1%8b%d0%b9-%d0%b0%d0%b2%d1%82%d0%be%d0%bc%d0%be%d0%b1%d0%b8%d0%bb%d1%8c-%d1%83%d1%87%d0%b0%d1%81%d1%82%d0%bd%d0%b8%d0%ba%d0%b0-%d0%be%d0%b1%d1%89%d0%b5%d1%81%d1%82%d0%b2%d0%b0-%d1%80%d0%b0%d1%81%d1%85%d0%be%d0%b4%d1%8b-%d0%be%d0%b1%d1%89%d0%b5%d1%81%d1%82%d0%b2%d1%83\" >\u0414\u0430\u0435\u0442 \u043b\u0438 \u0447\u0430\u0441\u0442\u043d\u044b\u0439 \u0430\u0432\u0442\u043e\u043c\u043e\u0431\u0438\u043b\u044c \u0443\u0447\u0430\u0441\u0442\u043d\u0438\u043a\u0430 \u043e\u0431\u0449\u0435\u0441\u0442\u0432\u0430 \u0440\u0430\u0441\u0445\u043e\u0434\u044b \u043e\u0431\u0449\u0435\u0441\u0442\u0432\u0443?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/progressholding.pl\/ru\/kak-uchytyva-raskhody-na-sluzhebnyi-avtomobyl-lyzynh-yly-pokupka\/#%d0%9c%d0%be%d0%b3%d1%83-%d0%bb%d0%b8-%d1%8f-%c2%ab%d0%b2%d0%ba%d0%bb%d1%8e%d1%87%d0%b8%d1%82%d1%8c-%d0%b2-%d1%80%d0%b0%d1%81%d1%85%d0%be%d0%b4%d1%8b%c2%bb-%d0%b2%d1%81%d0%b5-%d1%82%d0%be%d0%bf%d0%bb%d0%b8%d0%b2%d0%be-%d0%bf%d1%80%d0%b8-%d1%81%d0%bc%d0%b5%d1%88%d0%b0%d0%bd%d0%bd%d0%be%d0%bc-%d0%b8%d1%81%d0%bf%d0%be%d0%bb%d1%8c%d0%b7%d0%be%d0%b2%d0%b0%d0%bd%d0%b8%d0%b8\" >\u041c\u043e\u0433\u0443 \u043b\u0438 \u044f \u00ab\u0432\u043a\u043b\u044e\u0447\u0438\u0442\u044c \u0432 \u0440\u0430\u0441\u0445\u043e\u0434\u044b\u00bb \u0432\u0441\u0435 \u0442\u043e\u043f\u043b\u0438\u0432\u043e \u043f\u0440\u0438 \u0441\u043c\u0435\u0448\u0430\u043d\u043d\u043e\u043c \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u043d\u0438\u0438?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/progressholding.pl\/ru\/kak-uchytyva-raskhody-na-sluzhebnyi-avtomobyl-lyzynh-yly-pokupka\/#%d0%9a%d0%b0%d0%ba-%d0%bd%d0%b0%d1%87%d0%b0%d1%82%d1%8c-%d0%b1%d0%b5%d0%b7-%d0%be%d1%88%d0%b8%d0%b1%d0%be%d0%ba-%d0%b8-%d0%bf%d0%be%d0%bb%d1%83%d1%87%d0%b8%d1%82%d1%8c-%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%be%d0%b2%d1%8b%d0%b9-%d1%89%d0%b8%d1%82\" >\u041a\u0430\u043a \u043d\u0430\u0447\u0430\u0442\u044c \u0431\u0435\u0437 \u043e\u0448\u0438\u0431\u043e\u043a \u0438 \u043f\u043e\u043b\u0443\u0447\u0438\u0442\u044c \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0439 \u0449\u0438\u0442?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/progressholding.pl\/ru\/kak-uchytyva-raskhody-na-sluzhebnyi-avtomobyl-lyzynh-yly-pokupka\/#%d0%93%d0%be%d1%81%d1%83%d0%b4%d0%b0%d1%80%d1%81%d1%82%d0%b2%d0%b5%d0%bd%d0%bd%d1%8b%d0%b5-%d0%b8%d1%81%d1%82%d0%be%d1%87%d0%bd%d0%b8%d0%ba%d0%b8-%d0%b8-%d0%bf%d1%80%d0%b0%d0%b2%d0%be%d0%b2%d1%8b%d0%b5-%d0%b0%d0%ba%d1%82%d1%8b\" >\u0413\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0435 \u0438\u0441\u0442\u043e\u0447\u043d\u0438\u043a\u0438 \u0438 \u043f\u0440\u0430\u0432\u043e\u0432\u044b\u0435 \u0430\u043a\u0442\u044b<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"%d0%98%d0%b7%d0%bc%d0%b5%d0%bd%d1%8f%d1%82%d1%81%d1%8f-%d0%bb%d0%b8-%d0%b2-2026-%d0%b3-%d0%bb%d0%b8%d0%bc%d0%b8%d1%82%d1%8b-%d1%80%d0%b0%d1%81%d1%85%d0%be%d0%b4%d0%be%d0%b2-%d0%bd%d0%b0-%d0%bb%d0%b5%d0%b3%d0%ba%d0%be%d0%b2%d1%8b%d0%b5-%d0%b0%d0%b2%d1%82%d0%be%d0%bc%d0%be%d0%b1%d0%b8%d0%bb%d0%b8\"><\/span>\u0418\u0437\u043c\u0435\u043d\u044f\u0442\u0441\u044f \u043b\u0438 \u0432 2026 \u0433. \u043b\u0438\u043c\u0438\u0442\u044b \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432 \u043d\u0430 \u043b\u0435\u0433\u043a\u043e\u0432\u044b\u0435 \u0430\u0432\u0442\u043e\u043c\u043e\u0431\u0438\u043b\u0438?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u0414\u0430. \u0421 1.01.2026 \u043b\u0438\u043c\u0438\u0442 \u0437\u0430\u0432\u0438\u0441\u0438\u0442 \u043e\u0442 \u0432\u044b\u0431\u0440\u043e\u0441\u043e\u0432 CO\u2082: 100 \u0442\u044b\u0441., 150 \u0442\u044b\u0441. \u0438\u043b\u0438 225 \u0442\u044b\u0441. \u0437\u043b\u043e\u0442\u044b\u0445. \u042d\u0442\u043e \u043a\u0430\u0441\u0430\u0435\u0442\u0441\u044f \u0430\u043c\u043e\u0440\u0442\u0438\u0437\u0430\u0446\u0438\u0438, \u0430\u0440\u0435\u043d\u0434\u044b \u0438 \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u043e\u043d\u043d\u043e\u0433\u043e \u043b\u0438\u0437\u0438\u043d\u0433\u0430.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%9b%d0%b8%d0%bc%d0%b8%d1%82%d1%8b-kup-%e2%80%93-%d0%bf%d0%be-%d1%81%d0%be%d1%81%d1%82%d0%be%d1%8f%d0%bd%d0%b8%d1%8e-%d0%bd%d0%b0-2025-vs-2026\"><\/span>\u041b\u0438\u043c\u0438\u0442\u044b KUP \u2013 \u043f\u043e \u0441\u043e\u0441\u0442\u043e\u044f\u043d\u0438\u044e \u043d\u0430 2025 vs 2026<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table>\n<thead>\n<tr>\n<th>\u0413\u043e\u0434 \/ \u043f\u0440\u0438\u0432\u043e\u0434<\/th>\n<th>\u041b\u0438\u043c\u0438\u0442 KUP (\u0430\u043c\u043e\u0440\u0442\u0438\u0437\u0430\u0446\u0438\u044f \/ \u043a\u0430\u043f\u0438\u0442\u0430\u043b\u044c\u043d\u0430\u044f \u0447\u0430\u0441\u0442\u044c)<\/th>\n<th>\u041f\u0440\u0430\u0432\u043e\u0432\u0430\u044f \u043e\u0441\u043d\u043e\u0432\u0430<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u0414\u043e 31.12.2025 \u2013 \u0414\u0412\u0421 \u0438 \u0433\u0438\u0431\u0440\u0438\u0434\u044b<\/td>\n<td>150 000 \u0437\u043b\u043e\u0442\u044b\u0445<\/td>\n<td><a href=\"https:\/\/www.podatki.gov.pl\/pit\/wyjasnienia-pit\/objasnienia-samochody-osobowe\/\" target=\"_blank\" rel=\"nofollow\">\u0420\u0430\u0437\u044a\u044f\u0441\u043d\u0435\u043d\u0438\u044f \u041c\u0424 9.04.2020<\/a><\/td>\n<\/tr>\n<tr>\n<td>\u0414\u043e 31.12.2025 \u2013 \u044d\u043b\u0435\u043a\u0442\u0440\u043e\/\u0432\u043e\u0434\u043e\u0440\u043e\u0434\u043d\u044b\u0435<\/td>\n<td>225 000 \u0437\u043b\u043e\u0442\u044b\u0445<\/td>\n<td><a href=\"https:\/\/www.podatki.gov.pl\/pit\/wyjasnienia-pit\/objasnienia-samochody-osobowe\/\" target=\"_blank\" rel=\"nofollow\">\u0420\u0430\u0437\u044a\u044f\u0441\u043d\u0435\u043d\u0438\u044f \u041c\u0424 9.04.2020<\/a><\/td>\n<\/tr>\n<tr>\n<td>\u0421 1.01.2026 \u2013 \u0432\u044b\u0431\u0440\u043e\u0441\u044b \u2265 50 \u0433 CO\u2082\/\u043a\u043c<\/td>\n<td>100 000 \u0437\u043b\u043e\u0442\u044b\u0445<\/td>\n<td><a href=\"https:\/\/isap.sejm.gov.pl\/isap.nsf\/DocDetails.xsp?id=WDU20210002269\" target=\"_blank\" rel=\"nofollow\">Dz.U. 2021 \u043f\u043e\u0437. 2269<\/a><\/td>\n<\/tr>\n<tr>\n<td>\u0421 1.01.2026 \u2013 \u0432\u044b\u0431\u0440\u043e\u0441\u044b &lt; 50 \u0433 CO\u2082\/\u043a\u043c<\/td>\n<td>150 000 \u0437\u043b\u043e\u0442\u044b\u0445<\/td>\n<td><a href=\"https:\/\/isap.sejm.gov.pl\/isap.nsf\/DocDetails.xsp?id=WDU20210002269\" target=\"_blank\" rel=\"nofollow\">Dz.U. 2021 \u043f\u043e\u0437. 2269<\/a><\/td>\n<\/tr>\n<tr>\n<td>\u0421 1.01.2026 \u2013 EV \/ H\u2082<\/td>\n<td>225 000 \u0437\u043b\u043e\u0442\u044b\u0445<\/td>\n<td><a href=\"https:\/\/isap.sejm.gov.pl\/isap.nsf\/DocDetails.xsp?id=WDU20210002269\" target=\"_blank\" rel=\"nofollow\">Dz.U. 2021 \u043f\u043e\u0437. 2269<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u041d\u043e\u0432\u044b\u0435 \u043b\u0438\u043c\u0438\u0442\u044b \u043f\u0440\u0438\u043c\u0435\u043d\u044f\u044e\u0442\u0441\u044f \u043a \u0430\u0432\u0442\u043e\u043c\u043e\u0431\u0438\u043b\u044f\u043c, \u0432\u0432\u0435\u0434\u0435\u043d\u043d\u044b\u043c \u0432 \u0443\u0447\u0435\u0442 \u0441 1.01.2026. \u0421\u0442\u0430\u0440\u044b\u0435 \u0430\u0432\u0442\u043e\u043c\u043e\u0431\u0438\u043b\u0438 \u0443\u0447\u0438\u0442\u044b\u0432\u0430\u044e\u0442\u0441\u044f \u043f\u043e \u00ab\u0441\u0442\u0430\u0440\u044b\u043c\u00bb \u043f\u0440\u0430\u0432\u0438\u043b\u0430\u043c.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%d0%9b%d0%b8%d0%b7%d0%b8%d0%bd%d0%b3-%d0%b8%d0%bb%d0%b8-%d0%bf%d0%be%d0%ba%d1%83%d0%bf%d0%ba%d0%b0-%d0%a7%d1%82%d0%be-%d0%be%d0%b1%d1%8b%d1%87%d0%bd%d0%be-%d0%b4%d0%b0%d0%b5%d1%82-%d0%b1%d0%be%d0%bb%d0%b5%d0%b5-%d0%bd%d0%b8%d0%b7%d0%ba%d0%b8%d0%b9-%d0%bd%d0%b0%d0%bb%d0%be%d0%b3-%d0%b8-%d0%bb%d1%83%d1%87%d1%88%d0%b8%d0%b9-cash-flow\"><\/span>\u041b\u0438\u0437\u0438\u043d\u0433 \u0438\u043b\u0438 \u043f\u043e\u043a\u0443\u043f\u043a\u0430? \u0427\u0442\u043e \u043e\u0431\u044b\u0447\u043d\u043e \u0434\u0430\u0435\u0442 \u0431\u043e\u043b\u0435\u0435 \u043d\u0438\u0437\u043a\u0438\u0439 \u043d\u0430\u043b\u043e\u0433 \u0438 \u043b\u0443\u0447\u0448\u0438\u0439 cash flow?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u041b\u0438\u0437\u0438\u043d\u0433 \u0447\u0430\u0441\u0442\u043e \u043b\u0443\u0447\u0448\u0435 \u0437\u0430\u0449\u0438\u0449\u0430\u0435\u0442 \u0434\u0435\u043d\u0435\u0436\u043d\u044b\u0439 \u043f\u043e\u0442\u043e\u043a, \u0430 \u043f\u043b\u0430\u0442\u0435\u0436 \u0431\u044b\u0441\u0442\u0440\u0435\u0435 \u0441\u043f\u0438\u0441\u044b\u0432\u0430\u0435\u0442\u0441\u044f \u0432 \u0440\u0430\u0441\u0445\u043e\u0434\u044b. \u041f\u043e\u043a\u0443\u043f\u043a\u0430 \u0434\u0430\u0435\u0442 \u043f\u043e\u043b\u043d\u044b\u0439 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044c \u043d\u0430\u0434 \u043e\u0441\u043d\u043e\u0432\u043d\u044b\u043c \u0441\u0440\u0435\u0434\u0441\u0442\u0432\u043e\u043c \u0438 \u0430\u043c\u043e\u0440\u0442\u0438\u0437\u0430\u0446\u0438\u0435\u0439.<\/p>\n<h3><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%b0%d0%b7%d0%bb%d0%b8%d1%87%d0%b8%d1%8f\"><\/span>\u041f\u0440\u0430\u043a\u0442\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u0440\u0430\u0437\u043b\u0438\u0447\u0438\u044f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><strong>\u041e\u043f\u0435\u0440\u0430\u0446\u0438\u043e\u043d\u043d\u044b\u0439 \u043b\u0438\u0437\u0438\u043d\u0433:<\/strong> \u0432 \u0440\u0430\u0441\u0445\u043e\u0434\u044b \u0432\u043a\u043b\u044e\u0447\u0430\u044e\u0442\u0441\u044f \u043f\u0435\u0440\u0432\u043e\u043d\u0430\u0447\u0430\u043b\u044c\u043d\u044b\u0439 \u0432\u0437\u043d\u043e\u0441 \u0438 \u043a\u0430\u043f\u0438\u0442\u0430\u043b\u044c\u043d\u0430\u044f \u0447\u0430\u0441\u0442\u044c \u043f\u043b\u0430\u0442\u0435\u0436\u0430, \u043d\u043e \u043f\u0440\u043e\u043f\u043e\u0440\u0446\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u043e \u043b\u0438\u043c\u0438\u0442\u0443 100\/150\/225 \u0442\u044b\u0441. \u0437\u043b\u043e\u0442\u044b\u0445 \u0441 2026 \u0433.<\/li>\n<li><strong>\u041f\u043e\u043a\u0443\u043f\u043a\u0430:<\/strong> \u0432\u044b \u0430\u043c\u043e\u0440\u0442\u0438\u0437\u0438\u0440\u0443\u0435\u0442\u0435 \u0434\u043e \u043b\u0438\u043c\u0438\u0442\u0430. \u0421\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u043d\u0430\u044f \u0441\u0442\u0430\u0432\u043a\u0430 \u0434\u043b\u044f \u043b\u0435\u0433\u043a\u043e\u0432\u044b\u0445 \u0430\u0432\u0442\u043e\u043c\u043e\u0431\u0438\u043b\u0435\u0439 \u2013 20% \u0432 \u0433\u043e\u0434 (\u043e\u043a\u043e\u043b\u043e 60 \u043c\u0435\u0441\u044f\u0446\u0435\u0432).<\/li>\n<li><strong>\u041f\u0440\u043e\u0446\u0435\u043d\u0442\u044b:<\/strong> \u043a\u0430\u043a \u043f\u0440\u0430\u0432\u0438\u043b\u043e, \u043d\u0435 \u043f\u043e\u0434\u043f\u0430\u0434\u0430\u044e\u0442 \u043f\u043e\u0434 \u043b\u0438\u043c\u0438\u0442 \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u0438 \u0430\u0432\u0442\u043e\u043c\u043e\u0431\u0438\u043b\u044f. \u041b\u0438\u043c\u0438\u0442\u044b \u043a\u0430\u0441\u0430\u044e\u0442\u0441\u044f \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u0438 \u0430\u0432\u0442\u043e\u043c\u043e\u0431\u0438\u043b\u044f \u0438 \u043a\u0430\u043f\u0438\u0442\u0430\u043b\u044c\u043d\u043e\u0439 \u0447\u0430\u0441\u0442\u0438.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"%d0%9a%d0%b0%d0%ba-%d1%80%d0%b0%d0%b1%d0%be%d1%82%d0%b0%d0%b5%d1%82-%d0%bf%d1%80%d0%be%d0%bf%d0%be%d1%80%d1%86%d0%b8%d1%8f-%d0%bb%d0%b8%d0%bc%d0%b8%d1%82%d0%b0-%d0%bf%d1%80%d0%b8-%d0%bb%d0%b8%d0%b7%d0%b8%d0%bd%d0%b3%d0%b5-%d0%b8-%d0%b0%d1%80%d0%b5%d0%bd%d0%b4%d0%b5\"><\/span>\u041a\u0430\u043a \u0440\u0430\u0431\u043e\u0442\u0430\u0435\u0442 \u043f\u0440\u043e\u043f\u043e\u0440\u0446\u0438\u044f \u043b\u0438\u043c\u0438\u0442\u0430 \u043f\u0440\u0438 \u043b\u0438\u0437\u0438\u043d\u0433\u0435 \u0438 \u0430\u0440\u0435\u043d\u0434\u0435?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u0412\u044b \u0432\u043a\u043b\u044e\u0447\u0430\u0435\u0442\u0435 \u0432 \u0440\u0430\u0441\u0445\u043e\u0434\u044b \u0442\u043e\u043b\u044c\u043a\u043e \u0447\u0430\u0441\u0442\u044c \u043a\u0430\u043f\u0438\u0442\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u043f\u043b\u0430\u0442\u0435\u0436\u0430 \u0432 \u043f\u0440\u043e\u043f\u043e\u0440\u0446\u0438\u0438: \u043b\u0438\u043c\u0438\u0442 \/ \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u044c \u0430\u0432\u0442\u043e\u043c\u043e\u0431\u0438\u043b\u044f \u00d7 \u043f\u043b\u0430\u0442\u0435\u0436. \u042d\u0442\u043e\u0442 \u043f\u0440\u0438\u043d\u0446\u0438\u043f \u0434\u0435\u0439\u0441\u0442\u0432\u0443\u0435\u0442 \u0438 \u043f\u043e\u0441\u043b\u0435 1.01.2026.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%9f%d1%80%d0%b8%d0%bc%d0%b5%d1%80-%e2%80%93-%d0%bb%d0%b8%d0%b7%d0%b8%d0%bd%d0%b3-%d0%b0%d0%b2%d1%82%d0%be%d0%bc%d0%be%d0%b1%d0%b8%d0%bb%d1%8f-%d0%94%d0%92%d0%a1-%d0%b2-2026-%d0%b3\"><\/span>\u041f\u0440\u0438\u043c\u0435\u0440 \u2013 \u043b\u0438\u0437\u0438\u043d\u0433 \u0430\u0432\u0442\u043e\u043c\u043e\u0431\u0438\u043b\u044f \u0414\u0412\u0421 \u0432 2026 \u0433.<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>\u0421\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u044c \u0430\u0432\u0442\u043e: 160 000 \u0437\u043b\u043e\u0442\u044b\u0445; \u0432\u044b\u0431\u0440\u043e\u0441\u044b 120 \u0433 CO\u2082\/\u043a\u043c \u2192 \u043b\u0438\u043c\u0438\u0442 100 000 \u0437\u043b\u043e\u0442\u044b\u0445.<\/li>\n<li>\u041f\u0440\u043e\u043f\u043e\u0440\u0446\u0438\u044f: 100 000 \/ 160 000 = 62,5%.<\/li>\n<li>\u0412 KUP (\u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0435 \u0440\u0430\u0441\u0445\u043e\u0434\u044b) \u043f\u043e\u043f\u0430\u0434\u0430\u0435\u0442 62,5% \u043a\u0430\u0436\u0434\u043e\u0433\u043e \u043a\u0430\u043f\u0438\u0442\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u043f\u043b\u0430\u0442\u0435\u0436\u0430 (\u043f\u0435\u0440\u0432\u043e\u043d\u0430\u0447\u0430\u043b\u044c\u043d\u044b\u0439 \u0432\u0437\u043d\u043e\u0441 + \u043f\u043b\u0430\u0442\u0435\u0436\u0438). \u041f\u0440\u043e\u0446\u0435\u043d\u0442\u043d\u0430\u044f \u0447\u0430\u0441\u0442\u044c \u2013 \u0431\u0435\u0437 \u043b\u0438\u043c\u0438\u0442\u0430.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"%d0%a1%d0%ba%d0%be%d0%bb%d1%8c%d0%ba%d0%be-%d0%9d%d0%94%d0%a1-%d0%b2%d1%8b-%d0%b2%d1%8b%d1%87%d1%82%d0%b5%d1%82%d0%b5-50-%d0%b8%d0%bb%d0%b8-100\"><\/span>\u0421\u043a\u043e\u043b\u044c\u043a\u043e \u041d\u0414\u0421 \u0432\u044b \u0432\u044b\u0447\u0442\u0435\u0442\u0435? 50% \u0438\u043b\u0438 100%?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u0421\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u043d\u043e 50% \u041d\u0414\u0421 \u0441 \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432 \u043d\u0430 \u043b\u0435\u0433\u043a\u043e\u0432\u043e\u0439 \u0430\u0432\u0442\u043e\u043c\u043e\u0431\u0438\u043b\u044c. 100% \u041d\u0414\u0421 \u0442\u0440\u0435\u0431\u0443\u0435\u0442 \u0438\u0441\u043a\u043b\u044e\u0447\u0438\u0442\u0435\u043b\u044c\u043d\u043e \u0441\u043b\u0443\u0436\u0435\u0431\u043d\u043e\u0433\u043e \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u043d\u0438\u044f \u0438 \u0432\u0435\u0434\u0435\u043d\u0438\u044f \u0436\u0443\u0440\u043d\u0430\u043b\u0430 \u043f\u0440\u043e\u0431\u0435\u0433\u0430 \u0434\u043b\u044f \u041d\u0414\u0421.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%a3%d1%81%d0%bb%d0%be%d0%b2%d0%b8%d1%8f-%d0%b4%d0%bb%d1%8f-100-%d0%9d%d0%94%d0%a1\"><\/span>\u0423\u0441\u043b\u043e\u0432\u0438\u044f \u0434\u043b\u044f 100% \u041d\u0414\u0421<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>\u0420\u0435\u0433\u043b\u0430\u043c\u0435\u043d\u0442, \u0438\u0441\u043a\u043b\u044e\u0447\u0430\u044e\u0449\u0438\u0439 \u0447\u0430\u0441\u0442\u043d\u043e\u0435 \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u043d\u0438\u0435, \u0438 \u0440\u0435\u0430\u043b\u044c\u043d\u044b\u0439 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044c.<\/li>\n<li>\u0416\u0443\u0440\u043d\u0430\u043b \u0443\u0447\u0435\u0442\u0430 \u043f\u0440\u043e\u0431\u0435\u0433\u0430 \u0430\u0432\u0442\u043e\u043c\u043e\u0431\u0438\u043b\u044f \u0434\u043b\u044f \u0446\u0435\u043b\u0435\u0439 \u041d\u0414\u0421.<\/li>\n<li>\u041f\u043e\u0434\u0430\u0447\u0430 VAT-26, \u0435\u0441\u043b\u0438 \u043f\u0440\u0438\u043c\u0435\u043d\u0438\u043c\u043e.<\/li>\n<\/ul>\n<p>\u041e\u0441\u043d\u043e\u0432\u0430\u043d\u0438\u0435: <a href=\"https:\/\/isap.sejm.gov.pl\/isap.nsf\/DocDetails.xsp?id=WDU20040540535\" target=\"_blank\" rel=\"nofollow\">\u0417\u0430\u043a\u043e\u043d \u043e \u041d\u0414\u0421, \u0441\u0442. 86a<\/a> \u0438 <a href=\"https:\/\/www.podatki.gov.pl\/\" target=\"_blank\" rel=\"nofollow\">podatki.gov.pl<\/a>.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"75-%d0%b8%d0%bb%d0%b8-100-%d1%8d%d0%ba%d1%81%d0%bf%d0%bb%d1%83%d0%b0%d1%82%d0%b0%d1%86%d0%b8%d0%be%d0%bd%d0%bd%d1%8b%d1%85-%d1%80%d0%b0%d1%81%d1%85%d0%be%d0%b4%d0%be%d0%b2-%d0%b2-pitcit\"><\/span>75% \u0438\u043b\u0438 100% \u044d\u043a\u0441\u043f\u043b\u0443\u0430\u0442\u0430\u0446\u0438\u043e\u043d\u043d\u044b\u0445 \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432 \u0432 PIT\/CIT?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u0414\u043b\u044f \u0441\u043b\u0443\u0436\u0435\u0431\u043d\u044b\u0445 \u0430\u0432\u0442\u043e\u043c\u043e\u0431\u0438\u043b\u0435\u0439, \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u0443\u0435\u043c\u044b\u0445 \u0432 \u0441\u043c\u0435\u0448\u0430\u043d\u043d\u043e\u043c \u0440\u0435\u0436\u0438\u043c\u0435, \u0432\u044b \u043e\u0442\u043d\u0435\u0441\u0435\u0442\u0435 \u043d\u0430 \u0440\u0430\u0441\u0445\u043e\u0434\u044b 75% \u044d\u043a\u0441\u043f\u043b\u0443\u0430\u0442\u0430\u0446\u0438\u043e\u043d\u043d\u044b\u0445 \u0437\u0430\u0442\u0440\u0430\u0442. 100% \u2013 \u0442\u043e\u043b\u044c\u043a\u043e \u043f\u0440\u0438 \u0438\u0441\u043a\u043b\u044e\u0447\u0438\u0442\u0435\u043b\u044c\u043d\u043e\u043c \u0441\u043b\u0443\u0436\u0435\u0431\u043d\u043e\u043c \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u043d\u0438\u0438.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%92%d0%b0%d0%b6%d0%bd%d0%b5%d0%b9%d1%88%d0%b8%d0%b5-%d0%bf%d1%80%d0%b0%d0%b2%d0%b8%d0%bb%d0%b0\"><\/span>\u0412\u0430\u0436\u043d\u0435\u0439\u0448\u0438\u0435 \u043f\u0440\u0430\u0432\u0438\u043b\u0430<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><strong>75% KUP:<\/strong> \u0442\u043e\u043f\u043b\u0438\u0432\u043e, \u0441\u0435\u0440\u0432\u0438\u0441, \u0448\u0438\u043d\u044b, \u043c\u043e\u0439\u043a\u0430, \u043f\u0430\u0440\u043a\u043e\u0432\u043a\u0430 \u2013 \u043a\u043e\u0433\u0434\u0430 \u0430\u0432\u0442\u043e\u043c\u043e\u0431\u0438\u043b\u044c \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u0443\u0435\u0442\u0441\u044f \u0442\u0430\u043a\u0436\u0435 \u0432 \u043b\u0438\u0447\u043d\u044b\u0445 \u0446\u0435\u043b\u044f\u0445.<\/li>\n<li><strong>100% KUP:<\/strong> \u043a\u043e\u0433\u0434\u0430 \u0432\u044b \u0432\u044b\u043f\u043e\u043b\u043d\u044f\u0435\u0442\u0435 \u0442\u0435 \u0436\u0435 \u0443\u0441\u043b\u043e\u0432\u0438\u044f, \u0447\u0442\u043e \u0438 \u0434\u043b\u044f 100% \u041d\u0414\u0421 (\u0438\u0441\u043a\u043b\u044e\u0447\u0438\u0442\u0435\u043b\u044c\u043d\u043e\u0435 \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u043d\u0438\u0435 + \u0436\u0443\u0440\u043d\u0430\u043b).<\/li>\n<li><strong>\u041a\u0410\u0421\u041a\u041e:<\/strong> \u0441\u0442\u0440\u0430\u0445\u043e\u0432\u043e\u0439 \u0432\u0437\u043d\u043e\u0441 \u0443\u0447\u0438\u0442\u044b\u0432\u0430\u0435\u0442\u0441\u044f \u043f\u0440\u043e\u043f\u043e\u0440\u0446\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u043e \u043b\u0438\u043c\u0438\u0442\u0443 \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u0438 \u0430\u0432\u0442\u043e\u043c\u043e\u0431\u0438\u043b\u044f.<\/li>\n<\/ul>\n<p>\u041e\u0441\u043d\u043e\u0432\u0430\u043d\u0438\u0435: <a href=\"https:\/\/sip.lex.pl\/akty-prawne\/dzu-dziennik-ustaw\/podatek-dochodowy-od-osob-fizycznych-16794311\/art-23\" target=\"_blank\" rel=\"nofollow\">PIT \u0441\u0442. 23 \u043f. 1 \u043f. 46a, 47<\/a>, <a href=\"https:\/\/sip.lex.pl\/akty-prawne\/dzu-dziennik-ustaw\/podatek-dochodowy-od-osob-prawnych-16794608\/art-16\" target=\"_blank\" rel=\"nofollow\">CIT \u0441\u0442. 16 \u043f. 1 \u043f. 51, 49<\/a>.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%d0%94%d0%b0%d0%b5%d1%82-%d0%bb%d0%b8-%d1%80%d0%b0%d1%81%d1%85%d0%be%d0%b4%d1%8b-%d1%87%d0%b0%d1%81%d1%82%d0%bd%d1%8b%d0%b9-%d0%b0%d0%b2%d1%82%d0%be%d0%bc%d0%be%d0%b1%d0%b8%d0%bb%d1%8c-%d0%bf%d1%80%d0%b5%d0%b4%d0%bf%d1%80%d0%b8%d0%bd%d0%b8%d0%bc%d0%b0%d1%82%d0%b5%d0%bb%d1%8f\"><\/span>\u0414\u0430\u0435\u0442 \u043b\u0438 \u0440\u0430\u0441\u0445\u043e\u0434\u044b \u0447\u0430\u0441\u0442\u043d\u044b\u0439 \u0430\u0432\u0442\u043e\u043c\u043e\u0431\u0438\u043b\u044c \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u044f?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u0414\u0430, \u0432 JDG (\u0418\u041f) \u0447\u0430\u0441\u0442\u043d\u044b\u0439 \u0430\u0432\u0442\u043e\u043c\u043e\u0431\u0438\u043b\u044c \u0434\u0430\u0435\u0442 20% KUP \u043e\u0442 \u044d\u043a\u0441\u043f\u043b\u0443\u0430\u0442\u0430\u0446\u0438\u043e\u043d\u043d\u044b\u0445 \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432. \u0412\u044b \u043d\u0435 \u0430\u043c\u043e\u0440\u0442\u0438\u0437\u0438\u0440\u0443\u0435\u0442\u0435 \u0447\u0430\u0441\u0442\u043d\u044b\u0439 \u0430\u0432\u0442\u043e\u043c\u043e\u0431\u0438\u043b\u044c, \u043d\u0435 \u0432\u0432\u0435\u0434\u0435\u043d\u043d\u044b\u0439 \u0432 \u0443\u0447\u0435\u0442.<\/p>\n<p>\u041e\u0441\u043d\u043e\u0432\u0430\u043d\u0438\u0435: <a href=\"https:\/\/sip.lex.pl\/akty-prawne\/dzu-dziennik-ustaw\/podatek-dochodowy-od-osob-fizycznych-16794311\/art-23\" target=\"_blank\" rel=\"nofollow\">PIT \u0441\u0442. 23 \u043f. 1 \u043f. 46<\/a>.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%d0%a3%d0%b2%d0%b5%d0%bb%d0%b8%d1%87%d0%b8%d0%b2%d0%b0%d0%b5%d1%82-%d0%bb%d0%b8-%d0%bd%d0%b5%d0%b2%d1%8b%d1%87%d1%82%d0%b5%d0%bd%d0%bd%d1%8b%d0%b9-%d0%9d%d0%94%d0%a1-%d0%bf%d0%b5%d1%80%d0%b2%d0%be%d0%bd%d0%b0%d1%87%d0%b0%d0%bb%d1%8c%d0%bd%d1%83%d1%8e-%d1%81%d1%82%d0%be%d0%b8%d0%bc%d0%be%d1%81%d1%82%d1%8c-%d0%b0%d0%b2%d1%82%d0%be%d0%bc%d0%be%d0%b1%d0%b8%d0%bb%d1%8f\"><\/span>\u0423\u0432\u0435\u043b\u0438\u0447\u0438\u0432\u0430\u0435\u0442 \u043b\u0438 \u043d\u0435\u0432\u044b\u0447\u0442\u0435\u043d\u043d\u044b\u0439 \u041d\u0414\u0421 \u043f\u0435\u0440\u0432\u043e\u043d\u0430\u0447\u0430\u043b\u044c\u043d\u0443\u044e \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u044c \u0430\u0432\u0442\u043e\u043c\u043e\u0431\u0438\u043b\u044f?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u0414\u0430. \u041d\u0435\u0432\u044b\u0447\u0442\u0435\u043d\u043d\u044b\u0439 \u041d\u0414\u0421 \u0443\u0432\u0435\u043b\u0438\u0447\u0438\u0432\u0430\u0435\u0442 \u043f\u0435\u0440\u0432\u043e\u043d\u0430\u0447\u0430\u043b\u044c\u043d\u0443\u044e \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u044c \u043e\u0441\u043d\u043e\u0432\u043d\u043e\u0433\u043e \u0441\u0440\u0435\u0434\u0441\u0442\u0432\u0430. \u0410\u043c\u043e\u0440\u0442\u0438\u0437\u0430\u0446\u0438\u043e\u043d\u043d\u044b\u0435 \u043e\u0442\u0447\u0438\u0441\u043b\u0435\u043d\u0438\u044f \u0432\u044b \u0440\u0430\u0441\u0441\u0447\u0438\u0442\u044b\u0432\u0430\u0435\u0442\u0435 \u0441 \u0443\u0432\u0435\u043b\u0438\u0447\u0435\u043d\u043d\u043e\u0439 \u0441\u0443\u043c\u043c\u044b.<\/p>\n<p>\u041e\u0441\u043d\u043e\u0432\u0430\u043d\u0438\u0435: <a href=\"https:\/\/sip.lex.pl\/akty-prawne\/dzu-dziennik-ustaw\/podatek-dochodowy-od-osob-fizycznych-16794311\/art-22-g\" target=\"_blank\" rel=\"nofollow\">PIT \u0441\u0442. 22g<\/a>, <a href=\"https:\/\/sip.lex.pl\/akty-prawne\/dzu-dziennik-ustaw\/podatek-dochodowy-od-osob-prawnych-16794608\/art-16-g\" target=\"_blank\" rel=\"nofollow\">CIT \u0441\u0442. 16g<\/a>.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%d0%9c%d0%be%d0%b6%d0%bd%d0%be-%d0%bb%d0%b8-%d0%b0%d0%bc%d0%be%d1%80%d1%82%d0%b8%d0%b7%d0%b8%d1%80%d0%be%d0%b2%d0%b0%d1%82%d1%8c-%d0%bb%d0%b5%d0%b3%d0%ba%d0%be%d0%b2%d0%be%d0%b9-%d0%b0%d0%b2%d1%82%d0%be%d0%bc%d0%be%d0%b1%d0%b8%d0%bb%d1%8c-%d0%b5%d0%b4%d0%b8%d0%bd%d0%be%d0%b2%d1%80%d0%b5%d0%bc%d0%b5%d0%bd%d0%bd%d0%be\"><\/span>\u041c\u043e\u0436\u043d\u043e \u043b\u0438 \u0430\u043c\u043e\u0440\u0442\u0438\u0437\u0438\u0440\u043e\u0432\u0430\u0442\u044c \u043b\u0435\u0433\u043a\u043e\u0432\u043e\u0439 \u0430\u0432\u0442\u043e\u043c\u043e\u0431\u0438\u043b\u044c \u0435\u0434\u0438\u043d\u043e\u0432\u0440\u0435\u043c\u0435\u043d\u043d\u043e?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u041d\u0435\u0442. \u0415\u0434\u0438\u043d\u043e\u0432\u0440\u0435\u043c\u0435\u043d\u043d\u0430\u044f \u0430\u043c\u043e\u0440\u0442\u0438\u0437\u0430\u0446\u0438\u044f \u00abde minimis\u00bb \u043d\u0435 \u0440\u0430\u0441\u043f\u0440\u043e\u0441\u0442\u0440\u0430\u043d\u044f\u0435\u0442\u0441\u044f \u043d\u0430 \u043b\u0435\u0433\u043a\u043e\u0432\u044b\u0435 \u0430\u0432\u0442\u043e\u043c\u043e\u0431\u0438\u043b\u0438. \u041e\u043d\u0430 \u043a\u0430\u0441\u0430\u0435\u0442\u0441\u044f \u0438\u0437\u0431\u0440\u0430\u043d\u043d\u044b\u0445 \u0433\u0440\u0443\u043f\u043f 3\u20138 K\u015aT, \u0437\u0430 \u0438\u0441\u043a\u043b\u044e\u0447\u0435\u043d\u0438\u0435\u043c \u043b\u0435\u0433\u043a\u043e\u0432\u044b\u0445 \u0430\u0432\u0442\u043e.<\/p>\n<p>\u041e\u0441\u043d\u043e\u0432\u0430\u043d\u0438\u0435: <a href=\"https:\/\/sip.lex.pl\/akty-prawne\/dzu-dziennik-ustaw\/podatek-dochodowy-od-osob-fizycznych-16794311\/art-22-k\" target=\"_blank\" rel=\"nofollow\">PIT \u0441\u0442. 22k<\/a>, <a href=\"https:\/\/sip.lex.pl\/akty-prawne\/dzu-dziennik-ustaw\/podatek-dochodowy-od-osob-prawnych-16794608\/art-16-k\" target=\"_blank\" rel=\"nofollow\">CIT \u0441\u0442. 16k<\/a>.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%d0%9b%d0%b8%d0%b7%d0%b8%d0%bd%d0%b3-vs-%d0%bf%d0%be%d0%ba%d1%83%d0%bf%d0%ba%d0%b0-%e2%80%93-%d0%b1%d1%8b%d1%81%d1%82%d1%80%d0%be%d0%b5-%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%be%d0%b2%d0%be%d0%b5-%d1%81%d1%80%d0%b0%d0%b2%d0%bd%d0%b5%d0%bd%d0%b8%d0%b5\"><\/span>\u041b\u0438\u0437\u0438\u043d\u0433 vs \u043f\u043e\u043a\u0443\u043f\u043a\u0430 \u2013 \u0431\u044b\u0441\u0442\u0440\u043e\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0435 \u0441\u0440\u0430\u0432\u043d\u0435\u043d\u0438\u0435<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u041e\u0431\u0430 \u0432\u0430\u0440\u0438\u0430\u043d\u0442\u0430 \u0440\u0430\u0431\u043e\u0442\u0430\u044e\u0442, \u043d\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0435 \u044d\u0444\u0444\u0435\u043a\u0442\u044b \u0440\u0430\u0437\u043b\u0438\u0447\u0430\u044e\u0442\u0441\u044f \u0441\u043a\u043e\u0440\u043e\u0441\u0442\u044c\u044e \u043f\u0440\u0438\u0437\u043d\u0430\u043d\u0438\u044f \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432 \u0438 \u043b\u0438\u043c\u0438\u0442\u043e\u043c \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u0438 \u0430\u0432\u0442\u043e\u043c\u043e\u0431\u0438\u043b\u044f.<\/p>\n<table>\n<thead>\n<tr>\n<th>\u0410\u0441\u043f\u0435\u043a\u0442<\/th>\n<th>\u041e\u043f\u0435\u0440\u0430\u0446\u0438\u043e\u043d\u043d\u044b\u0439 \u043b\u0438\u0437\u0438\u043d\u0433<\/th>\n<th>\u041f\u043e\u043a\u0443\u043f\u043a\u0430 (\u043e\u0441\u043d\u043e\u0432\u043d\u043e\u0435 \u0441\u0440\u0435\u0434\u0441\u0442\u0432\u043e)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>KUP \u2013 \u00ab\u043a\u0430\u043f\u0438\u0442\u0430\u043b\u00bb<\/td>\n<td>\u041f\u0440\u043e\u043f\u043e\u0440\u0446\u0438\u044f: \u043b\u0438\u043c\u0438\u0442 \/ \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u044c \u00d7 \u043a\u0430\u043f\u0438\u0442\u0430\u043b\u044c\u043d\u044b\u0435 \u043f\u043b\u0430\u0442\u0435\u0436\u0438<\/td>\n<td>\u041e\u0442\u0447\u0438\u0441\u043b\u0435\u043d\u0438\u044f \u0434\u043e \u043b\u0438\u043c\u0438\u0442\u0430 100\/150\/225 \u0442\u044b\u0441. \u0437\u043b\u043e\u0442\u044b\u0445<\/td>\n<\/tr>\n<tr>\n<td>KUP \u2013 \u043f\u0440\u043e\u0446\u0435\u043d\u0442\u044b<\/td>\n<td>\u0412 \u043e\u0441\u043d\u043e\u0432\u043d\u043e\u043c \u0432\u043d\u0435 \u043b\u0438\u043c\u0438\u0442\u0430 \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u0438 \u0430\u0432\u0442\u043e<\/td>\n<td>\u0412\u043d\u0435 \u043b\u0438\u043c\u0438\u0442\u0430 \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u0438 \u0430\u0432\u0442\u043e<\/td>\n<\/tr>\n<tr>\n<td>\u041d\u0414\u0421<\/td>\n<td>50% \u0438\u043b\u0438 100% (\u0441\u0442. 86a \u0417\u0430\u043a\u043e\u043d\u0430 \u043e \u041d\u0414\u0421)<\/td>\n<td>50% \u0438\u043b\u0438 100% (\u0441\u0442. 86a \u0417\u0430\u043a\u043e\u043d\u0430 \u043e \u041d\u0414\u0421)<\/td>\n<\/tr>\n<tr>\n<td>\u042d\u043a\u0441\u043f\u043b\u0443\u0430\u0442\u0430\u0446\u0438\u044f<\/td>\n<td>75% \/ 100% KUP<\/td>\n<td>75% \/ 100% KUP<\/td>\n<\/tr>\n<tr>\n<td>Cash flow<\/td>\n<td>\u041b\u0443\u0447\u0448\u0435 \u2013 \u0440\u0430\u0441\u0445\u043e\u0434 \u00ab\u0441\u0440\u0430\u0437\u0443\u00bb \u0432 \u043f\u043b\u0430\u0442\u0435\u0436\u0430\u0445<\/td>\n<td>\u041c\u0435\u0434\u043b\u0435\u043d\u043d\u0435\u0435 \u2013 \u0435\u0436\u0435\u043c\u0435\u0441\u044f\u0447\u043d\u044b\u0435 \u043e\u0442\u0447\u0438\u0441\u043b\u0435\u043d\u0438\u044f<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"%d0%9a%d0%b0%d0%ba-%d1%8d%d1%82%d0%be-%d0%b2%d1%8b%d0%b3%d0%bb%d1%8f%d0%b4%d0%b8%d1%82-%d0%bd%d0%b0-%d0%bf%d1%80%d0%b0%d0%ba%d1%82%d0%b8%d0%ba%d0%b5-%d0%9e%d0%bf%d1%8b%d1%82-progress-holding\"><\/span>\u041a\u0430\u043a \u044d\u0442\u043e \u0432\u044b\u0433\u043b\u044f\u0434\u0438\u0442 \u043d\u0430 \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0435? \u041e\u043f\u044b\u0442 Progress Holding<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u041d\u0430 \u043e\u0441\u043d\u043e\u0432\u0435 300+ \u0430\u043d\u0430\u043b\u0438\u0437\u043e\u0432 \u0430\u0432\u0442\u043e\u043f\u0430\u0440\u043a\u043e\u0432 \u0438 \u043b\u0438\u0437\u0438\u043d\u0433\u043e\u0432, \u043a\u043b\u0438\u0435\u043d\u0442\u044b \u0447\u0430\u0449\u0435 \u0432\u0441\u0435\u0433\u043e \u0442\u0435\u0440\u044f\u044e\u0442 \u0440\u0430\u0441\u0445\u043e\u0434\u044b \u0438\u0437-\u0437\u0430 \u043e\u0442\u0441\u0443\u0442\u0441\u0442\u0432\u0438\u044f \u0436\u0443\u0440\u043d\u0430\u043b\u0430 \u0434\u043b\u044f 100% \u041d\u0414\u0421. \u0412\u0442\u043e\u0440\u0430\u044f \u043e\u0448\u0438\u0431\u043a\u0430 \u2013 \u043d\u0435\u0443\u0447\u0435\u0442 \u043f\u0440\u043e\u043f\u043e\u0440\u0446\u0438\u0438 \u043b\u0438\u043c\u0438\u0442\u0430 \u043f\u0440\u0438 \u043f\u0435\u0440\u0432\u043e\u043d\u0430\u0447\u0430\u043b\u044c\u043d\u043e\u043c \u0432\u0437\u043d\u043e\u0441\u0435.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%9d%d0%b0%d1%88%d0%b8-%d0%bd%d0%b0%d0%b1%d0%bb%d1%8e%d0%b4%d0%b5%d0%bd%d0%b8%d1%8f-%d0%b8-%d1%86%d0%b8%d1%84%d1%80%d1%8b\"><\/span>\u041d\u0430\u0448\u0438 \u043d\u0430\u0431\u043b\u044e\u0434\u0435\u043d\u0438\u044f \u0438 \u0446\u0438\u0444\u0440\u044b<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>\u0421\u0440\u0435\u0434\u043d\u044f\u044f \u00ab\u043f\u043e\u0442\u0435\u0440\u044f\u00bb KUP \u043f\u0440\u0438 \u043e\u0442\u0441\u0443\u0442\u0441\u0442\u0432\u0438\u0438 \u0443\u0447\u0435\u0442\u0430 100% \u041d\u0414\u0421 \u0441\u043e\u0441\u0442\u0430\u0432\u043b\u044f\u0435\u0442 8\u201312% \u0433\u043e\u0434\u043e\u0432\u043e\u0439 \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u0438 \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432 \u043d\u0430 \u0430\u0432\u0442\u043e.<\/li>\n<li>\u0412 2026 \u0433. \u0430\u0432\u0442\u043e\u043c\u043e\u0431\u0438\u043b\u0438 \u0441 \u0432\u044b\u0431\u0440\u043e\u0441\u0430\u043c\u0438 \u2265 50 \u0433 CO\u2082\/\u043a\u043c \u0447\u0430\u0449\u0435 \u0432\u0441\u0435\u0433\u043e \u0431\u0443\u0434\u0443\u0442 \u043f\u043e\u0434\u043f\u0430\u0434\u0430\u0442\u044c \u043f\u043e\u0434 \u043b\u0438\u043c\u0438\u0442 100 \u0442\u044b\u0441. \u0437\u043b\u043e\u0442\u044b\u0445. \u042d\u0442\u043e \u0441\u043d\u0438\u0437\u0438\u0442 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0439 \u0449\u0438\u0442.<\/li>\n<li>\u041d\u0430\u0438\u0431\u043e\u043b\u044c\u0448\u0438\u0439 \u044d\u0444\u0444\u0435\u043a\u0442 \u0434\u0430\u0435\u0442 \u0432\u044b\u0431\u043e\u0440 \u0432\u0435\u0440\u0441\u0438\u0438 \u0441 \u0432\u044b\u0431\u0440\u043e\u0441\u0430\u043c\u0438 &lt; 50 \u0433 CO\u2082\/\u043a\u043c \u0438\u043b\u0438 EV, \u0430 \u0442\u0430\u043a\u0436\u0435 \u0440\u0435\u0433\u043b\u0430\u043c\u0435\u043d\u0442 \u0438 \u043c\u043e\u043d\u0438\u0442\u043e\u0440\u0438\u043d\u0433 \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u043d\u0438\u044f.<\/li>\n<\/ul>\n<p>\u0425\u043e\u0442\u0438\u0442\u0435 \u0440\u0430\u0441\u0441\u0447\u0438\u0442\u0430\u0442\u044c \u0441\u0432\u043e\u0439 \u0441\u043b\u0443\u0447\u0430\u0439? \u0412 Progress Holding \u043c\u044b \u043f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u0438\u043c \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e-\u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u0443\u044e \u043c\u043e\u0434\u0435\u043b\u044c \u0438 \u0432\u043d\u0435\u0434\u0440\u0438\u043c \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u0446\u0438\u044e \u0434\u043b\u044f 100% \u041d\u0414\u0421.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%d0%a7%d0%b0%d1%81%d1%82%d0%be-%d0%b7%d0%b0%d0%b4%d0%b0%d0%b2%d0%b0%d0%b5%d0%bc%d1%8b%d0%b5-%d0%b2%d0%be%d0%bf%d1%80%d0%be%d1%81%d1%8b\"><\/span>\u0427\u0430\u0441\u0442\u043e \u0437\u0430\u0434\u0430\u0432\u0430\u0435\u043c\u044b\u0435 \u0432\u043e\u043f\u0440\u043e\u0441\u044b<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"%d0%94%d0%b0%d0%b5%d1%82-%d0%bb%d0%b8-100-%d0%9d%d0%94%d0%a1-%d0%b0%d0%b2%d1%82%d0%be%d0%bc%d0%b0%d1%82%d0%b8%d1%87%d0%b5%d1%81%d0%ba%d0%b8-100-%d1%80%d0%b0%d1%81%d1%85%d0%be%d0%b4%d0%be%d0%b2-%d0%b2-pitcit\"><\/span>\u0414\u0430\u0435\u0442 \u043b\u0438 100% \u041d\u0414\u0421 \u0430\u0432\u0442\u043e\u043c\u0430\u0442\u0438\u0447\u0435\u0441\u043a\u0438 100% \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432 \u0432 PIT\/CIT?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u041d\u0435\u0442. 100% \u041d\u0414\u0421 \u0442\u0440\u0435\u0431\u0443\u0435\u0442 \u0438\u0441\u043a\u043b\u044e\u0447\u0438\u0442\u0435\u043b\u044c\u043d\u043e \u0441\u043b\u0443\u0436\u0435\u0431\u043d\u043e\u0433\u043e \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u043d\u0438\u044f \u0438 \u0436\u0443\u0440\u043d\u0430\u043b\u0430. \u0412 PIT\/CIT 100% KUP \u0442\u0430\u043a\u0436\u0435 \u0442\u0440\u0435\u0431\u0443\u0435\u0442 \u0438\u0441\u043a\u043b\u044e\u0447\u0438\u0442\u0435\u043b\u044c\u043d\u043e \u0441\u043b\u0443\u0436\u0435\u0431\u043d\u043e\u0433\u043e \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u043d\u0438\u044f. \u041f\u0440\u0438 \u0441\u043c\u0435\u0448\u0430\u043d\u043d\u043e\u043c \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u043d\u0438\u0438 \u0432\u044b \u043f\u0440\u0438\u043c\u0435\u043d\u044f\u0435\u0442\u0435 75% KUP.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%9a%d0%90%d0%a1%d0%9a%d0%9e-%d0%b2%d1%81%d0%b5%d0%b3%d0%b4%d0%b0-%d0%b2-%d0%bf%d0%be%d0%bb%d0%bd%d1%8b%d1%85-%d1%80%d0%b0%d1%81%d1%85%d0%be%d0%b4%d0%b0%d1%85\"><\/span>\u041a\u0410\u0421\u041a\u041e \u0432\u0441\u0435\u0433\u0434\u0430 \u0432 \u043f\u043e\u043b\u043d\u044b\u0445 \u0440\u0430\u0441\u0445\u043e\u0434\u0430\u0445?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u041d\u0435\u0442. \u0412\u0437\u043d\u043e\u0441 \u041a\u0410\u0421\u041a\u041e \u0432\u044b \u0440\u0430\u0441\u0441\u0447\u0438\u0442\u044b\u0432\u0430\u0435\u0442\u0435 \u043f\u0440\u043e\u043f\u043e\u0440\u0446\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u043e \u043b\u0438\u043c\u0438\u0442\u0443 \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u0438 \u0430\u0432\u0442\u043e (150\/225 \u0442\u044b\u0441. \u0434\u043e 2025 \u0433., \u0441 2026 \u0433. 100\/150\/225 \u0442\u044b\u0441. \u0437\u043b\u043e\u0442\u044b\u0445 \u0432 \u0437\u0430\u0432\u0438\u0441\u0438\u043c\u043e\u0441\u0442\u0438 \u043e\u0442 \u0432\u044b\u0431\u0440\u043e\u0441\u043e\u0432\/\u043f\u0440\u0438\u0432\u043e\u0434\u0430).<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%a7%d1%82%d0%be-%d1%81-%d0%b2%d1%8b%d0%ba%d1%83%d0%bf%d0%be%d0%bc-%d0%b8%d0%b7-%d0%bb%d0%b8%d0%b7%d0%b8%d0%bd%d0%b3%d0%b0\"><\/span>\u0427\u0442\u043e \u0441 \u0432\u044b\u043a\u0443\u043f\u043e\u043c \u0438\u0437 \u043b\u0438\u0437\u0438\u043d\u0433\u0430?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0412\u044b\u043a\u0443\u043f \u0441\u043e\u0437\u0434\u0430\u0435\u0442 \u043e\u0441\u043d\u043e\u0432\u043d\u043e\u0435 \u0441\u0440\u0435\u0434\u0441\u0442\u0432\u043e. \u0414\u0430\u043b\u0435\u0435 \u0432\u044b \u0430\u043c\u043e\u0440\u0442\u0438\u0437\u0438\u0440\u0443\u0435\u0442\u0435 \u0435\u0433\u043e \u0441 \u0443\u0447\u0435\u0442\u043e\u043c \u043b\u0438\u043c\u0438\u0442\u0430, \u0434\u0435\u0439\u0441\u0442\u0432\u0443\u044e\u0449\u0435\u0433\u043e \u0434\u043b\u044f \u0434\u0430\u043d\u043d\u043e\u0439 \u043a\u0430\u0442\u0435\u0433\u043e\u0440\u0438\u0438 \u0430\u0432\u0442\u043e \u0438 \u0434\u0430\u0442\u044b \u0432\u0432\u043e\u0434\u0430.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%94%d0%b0%d0%b5%d1%82-%d0%bb%d0%b8-%d1%87%d0%b0%d1%81%d1%82%d0%bd%d1%8b%d0%b9-%d0%b0%d0%b2%d1%82%d0%be%d0%bc%d0%be%d0%b1%d0%b8%d0%bb%d1%8c-%d1%83%d1%87%d0%b0%d1%81%d1%82%d0%bd%d0%b8%d0%ba%d0%b0-%d0%be%d0%b1%d1%89%d0%b5%d1%81%d1%82%d0%b2%d0%b0-%d1%80%d0%b0%d1%81%d1%85%d0%be%d0%b4%d1%8b-%d0%be%d0%b1%d1%89%d0%b5%d1%81%d1%82%d0%b2%d1%83\"><\/span>\u0414\u0430\u0435\u0442 \u043b\u0438 \u0447\u0430\u0441\u0442\u043d\u044b\u0439 \u0430\u0432\u0442\u043e\u043c\u043e\u0431\u0438\u043b\u044c \u0443\u0447\u0430\u0441\u0442\u043d\u0438\u043a\u0430 \u043e\u0431\u0449\u0435\u0441\u0442\u0432\u0430 \u0440\u0430\u0441\u0445\u043e\u0434\u044b \u043e\u0431\u0449\u0435\u0441\u0442\u0432\u0443?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0414\u0430, \u043d\u043e \u043d\u0430 \u043e\u0441\u043d\u043e\u0432\u0430\u043d\u0438\u0438 \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0430 \u0438 \u043e\u0431\u0449\u0438\u0445 \u043f\u0440\u0430\u0432\u0438\u043b. \u042d\u043a\u0441\u043f\u043b\u0443\u0430\u0442\u0430\u0446\u0438\u043e\u043d\u043d\u044b\u0435 \u0440\u0430\u0441\u0445\u043e\u0434\u044b \u0432 \u043e\u0431\u0449\u0435\u0441\u0442\u0432\u0435 \u043f\u0440\u0438 \u0441\u043c\u0435\u0448\u0430\u043d\u043d\u043e\u043c \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u043d\u0438\u0438 \u043f\u043e\u0434\u043b\u0435\u0436\u0430\u0442 75% KUP.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%9c%d0%be%d0%b3%d1%83-%d0%bb%d0%b8-%d1%8f-%c2%ab%d0%b2%d0%ba%d0%bb%d1%8e%d1%87%d0%b8%d1%82%d1%8c-%d0%b2-%d1%80%d0%b0%d1%81%d1%85%d0%be%d0%b4%d1%8b%c2%bb-%d0%b2%d1%81%d0%b5-%d1%82%d0%be%d0%bf%d0%bb%d0%b8%d0%b2%d0%be-%d0%bf%d1%80%d0%b8-%d1%81%d0%bc%d0%b5%d1%88%d0%b0%d0%bd%d0%bd%d0%be%d0%bc-%d0%b8%d1%81%d0%bf%d0%be%d0%bb%d1%8c%d0%b7%d0%be%d0%b2%d0%b0%d0%bd%d0%b8%d0%b8\"><\/span>\u041c\u043e\u0433\u0443 \u043b\u0438 \u044f \u00ab\u0432\u043a\u043b\u044e\u0447\u0438\u0442\u044c \u0432 \u0440\u0430\u0441\u0445\u043e\u0434\u044b\u00bb \u0432\u0441\u0435 \u0442\u043e\u043f\u043b\u0438\u0432\u043e \u043f\u0440\u0438 \u0441\u043c\u0435\u0448\u0430\u043d\u043d\u043e\u043c \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u043d\u0438\u0438?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u041d\u0435\u0442. \u0412 KUP \u0432\u0445\u043e\u0434\u0438\u0442 75% \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432 \u0431\u0440\u0443\u0442\u0442\u043e, \u0443\u0432\u0435\u043b\u0438\u0447\u0435\u043d\u043d\u044b\u0445 \u043d\u0430 \u043d\u0435\u0432\u044b\u0447\u0442\u0435\u043d\u043d\u044b\u0439 \u041d\u0414\u0421. \u041e\u0441\u0442\u0430\u043b\u044c\u043d\u044b\u0435 25% \u2013 \u044d\u0442\u043e NKUP (\u043d\u0435\u0440\u0430\u0441\u0445\u043e\u0434\u044b).<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%d0%9a%d0%b0%d0%ba-%d0%bd%d0%b0%d1%87%d0%b0%d1%82%d1%8c-%d0%b1%d0%b5%d0%b7-%d0%be%d1%88%d0%b8%d0%b1%d0%be%d0%ba-%d0%b8-%d0%bf%d0%be%d0%bb%d1%83%d1%87%d0%b8%d1%82%d1%8c-%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%be%d0%b2%d1%8b%d0%b9-%d1%89%d0%b8%d1%82\"><\/span>\u041a\u0430\u043a \u043d\u0430\u0447\u0430\u0442\u044c \u0431\u0435\u0437 \u043e\u0448\u0438\u0431\u043e\u043a \u0438 \u043f\u043e\u043b\u0443\u0447\u0438\u0442\u044c \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0439 \u0449\u0438\u0442?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u041e\u043f\u0440\u0435\u0434\u0435\u043b\u0438\u0442\u0435 \u0442\u0438\u043f \u0444\u0438\u043d\u0430\u043d\u0441\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f \u0441 \u0443\u0447\u0435\u0442\u043e\u043c \u0432\u044b\u0431\u0440\u043e\u0441\u043e\u0432 CO\u2082 \u0438 \u043b\u0438\u043c\u0438\u0442\u043e\u0432 2026. \u041f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u044c\u0442\u0435 \u0440\u0435\u0433\u043b\u0430\u043c\u0435\u043d\u0442 \u0438 \u0436\u0443\u0440\u043d\u0430\u043b \u0434\u043b\u044f 100% \u041d\u0414\u0421. \u0420\u0430\u0441\u0441\u0447\u0438\u0442\u0430\u0439\u0442\u0435 \u043f\u0440\u043e\u043f\u043e\u0440\u0446\u0438\u044e \u043b\u0438\u043c\u0438\u0442\u0430 \u0434\u043b\u044f \u043b\u0438\u0437\u0438\u043d\u0433\u0430.<\/p>\n<p>\u041d\u0443\u0436\u043d\u0430 \u043f\u043e\u0434\u0434\u0435\u0440\u0436\u043a\u0430 \u043f\u0440\u0438 \u0432\u044b\u0431\u043e\u0440\u0435 \u0438 \u0432\u043d\u0435\u0434\u0440\u0435\u043d\u0438\u0438 \u043f\u0440\u0430\u0432\u0438\u043b? \u041c\u044b \u0441\u0434\u0435\u043b\u0430\u0435\u043c \u044d\u0442\u043e \u0437\u0430 \u0432\u0430\u0441 \u0432 Progress Holding \u2013 \u043e\u0442 \u043f\u043e\u043b\u0438\u0442\u0438\u043a\u0438 \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u043d\u0438\u044f, \u0447\u0435\u0440\u0435\u0437 \u0443\u0447\u0435\u0442, \u0434\u043e \u0440\u0430\u0441\u0447\u0435\u0442\u043e\u0432.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%93%d0%be%d1%81%d1%83%d0%b4%d0%b0%d1%80%d1%81%d1%82%d0%b2%d0%b5%d0%bd%d0%bd%d1%8b%d0%b5-%d0%b8%d1%81%d1%82%d0%be%d1%87%d0%bd%d0%b8%d0%ba%d0%b8-%d0%b8-%d0%bf%d1%80%d0%b0%d0%b2%d0%be%d0%b2%d1%8b%d0%b5-%d0%b0%d0%ba%d1%82%d1%8b\"><\/span>\u0413\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0435 \u0438\u0441\u0442\u043e\u0447\u043d\u0438\u043a\u0438 \u0438 \u043f\u0440\u0430\u0432\u043e\u0432\u044b\u0435 \u0430\u043a\u0442\u044b<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><a href=\"https:\/\/isap.sejm.gov.pl\/isap.nsf\/DocDetails.xsp?id=WDU20210002269\" target=\"_blank\" rel=\"nofollow\">Dz.U. 2021 \u043f\u043e\u0437. 2269 \u2013 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u043b\u0438\u043c\u0438\u0442\u043e\u0432 \u0441 2026 \u0433.<\/a><\/li>\n<li><a href=\"https:\/\/isap.sejm.gov.pl\/isap.nsf\/DocDetails.xsp?id=WDU20040540535\" target=\"_blank\" rel=\"nofollow\">\u0417\u0430\u043a\u043e\u043d \u043e \u041d\u0414\u0421, \u0441\u0442. 86a \u2013 50%\/100% \u041d\u0414\u0421<\/a><\/li>\n<li><a href=\"https:\/\/sip.lex.pl\/akty-prawne\/dzu-dziennik-ustaw\/podatek-dochodowy-od-osob-fizycznych-16794311\/art-23\" target=\"_blank\" rel=\"nofollow\">PIT \u0441\u0442. 23 \u2013 75%\/20%, \u041a\u0410\u0421\u041a\u041e \u0438 \u043b\u0438\u043c\u0438\u0442\u044b<\/a><\/li>\n<li><a href=\"https:\/\/sip.lex.pl\/akty-prawne\/dzu-dziennik-ustaw\/podatek-dochodowy-od-osob-prawnych-16794608\/art-16\" target=\"_blank\" rel=\"nofollow\">CIT \u0441\u0442. 16 \u2013 75% \u0438 \u043b\u0438\u043c\u0438\u0442\u044b \u043b\u0438\u0437\u0438\u043d\u0433\u0430<\/a><\/li>\n<li><a href=\"https:\/\/www.podatki.gov.pl\/pit\/wyjasnienia-pit\/objasnienia-samochody-osobowe\/\" target=\"_blank\" rel=\"nofollow\">\u0420\u0430\u0437\u044a\u044f\u0441\u043d\u0435\u043d\u0438\u044f \u041c\u0424 \u2013 \u043b\u0435\u0433\u043a\u043e\u0432\u044b\u0435 \u0430\u0432\u0442\u043e\u043c\u043e\u0431\u0438\u043b\u0438<\/a><\/li>\n<\/ul>\n<p>\u041a\u043b\u044e\u0447\u0435\u0432\u043e\u0439 \u0432\u044b\u0432\u043e\u0434: \u043f\u043e\u0434\u0431\u0435\u0440\u0438\u0442\u0435 \u0444\u0438\u043d\u0430\u043d\u0441\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0435 \u043f\u043e\u0434 \u043b\u0438\u043c\u0438\u0442\u044b 2026 \u0438 \u043e\u0431\u0435\u0441\u043f\u0435\u0447\u044c\u0442\u0435 100% \u041d\u0414\u0421, \u0435\u0441\u043b\u0438 \u044d\u0442\u043e \u0432\u043e\u0437\u043c\u043e\u0436\u043d\u043e. \u041d\u0443\u0436\u043d\u0430 \u043f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u0430\u044f \u043f\u043e\u0434\u0434\u0435\u0440\u0436\u043a\u0430? \u0421\u0432\u044f\u0436\u0438\u0442\u0435\u0441\u044c \u0441 \u043d\u0430\u043c\u0438 \u0432 Progress Holding: +48 603 232 418, <a href=\"mailto:office@progressholding.pl\">office@progressholding.pl<\/a>.<\/p>\n<\/article>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>\u0412\u044b\u0431\u043e\u0440 \u043c\u0435\u0436\u0434\u0443 \u043b\u0438\u0437\u0438\u043d\u0433\u043e\u043c \u0438 \u043f\u043e\u043a\u0443\u043f\u043a\u043e\u0439 \u0437\u0430\u0432\u0438\u0441\u0438\u0442 \u043e\u0442 \u041d\u0414\u0421, \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u043b\u0438\u043c\u0438\u0442\u043e\u0432 \u0438 \u0432\u0430\u0448\u0435\u0433\u043e \u0434\u0435\u043d\u0435\u0436\u043d\u043e\u0433\u043e \u043f\u043e\u0442\u043e\u043a\u0430. \u0412 2026 \u0433. \u043b\u0438\u043c\u0438\u0442\u044b KUP (\u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432) \u0437\u0430\u0432\u0438\u0441\u044f\u0442 \u043e\u0442 \u0432\u044b\u0431\u0440\u043e\u0441\u043e\u0432 CO\u2082: 100\/150\/225 \u0442\u044b\u0441. \u0437\u043b\u043e\u0442\u044b\u0445. \u041f\u0440\u0430\u0432\u0438\u043b\u044c\u043d\u0430\u044f \u043d\u0430\u0441\u0442\u0440\u043e\u0439\u043a\u0430 \u0443\u0447\u0435\u0442\u0430 \u043f\u043e\u0437\u0432\u043e\u043b\u044f\u0435\u0442 \u0432\u044b\u0447\u0438\u0442\u0430\u0442\u044c 100% \u041d\u0414\u0421 \u0438\u043b\u0438 75%\/20% \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432 \u0432 PIT\/CIT. \u0418\u0437\u043c\u0435\u043d\u044f\u0442\u0441\u044f \u043b\u0438 \u0432 2026 \u0433. \u043b\u0438\u043c\u0438\u0442\u044b \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432 \u043d\u0430 \u043b\u0435\u0433\u043a\u043e\u0432\u044b\u0435 \u0430\u0432\u0442\u043e\u043c\u043e\u0431\u0438\u043b\u0438? \u0414\u0430. \u0421 1.01.2026 \u043b\u0438\u043c\u0438\u0442 \u0437\u0430\u0432\u0438\u0441\u0438\u0442 [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":5565,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5562","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bez-kategorii"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/progressholding.pl\/ru\/wp-json\/wp\/v2\/posts\/5562","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/progressholding.pl\/ru\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/progressholding.pl\/ru\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/progressholding.pl\/ru\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/progressholding.pl\/ru\/wp-json\/wp\/v2\/comments?post=5562"}],"version-history":[{"count":1,"href":"https:\/\/progressholding.pl\/ru\/wp-json\/wp\/v2\/posts\/5562\/revisions"}],"predecessor-version":[{"id":5566,"href":"https:\/\/progressholding.pl\/ru\/wp-json\/wp\/v2\/posts\/5562\/revisions\/5566"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/progressholding.pl\/ru\/wp-json\/wp\/v2\/media\/5565"}],"wp:attachment":[{"href":"https:\/\/progressholding.pl\/ru\/wp-json\/wp\/v2\/media?parent=5562"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/progressholding.pl\/ru\/wp-json\/wp\/v2\/categories?post=5562"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/progressholding.pl\/ru\/wp-json\/wp\/v2\/tags?post=5562"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}