{"id":5749,"date":"2025-12-14T11:17:12","date_gmt":"2025-12-14T10:17:12","guid":{"rendered":"https:\/\/progressholding.pl\/pl\/?p=5749"},"modified":"2025-12-15T12:22:11","modified_gmt":"2025-12-15T11:22:11","slug":"podatek-u-zrodla-wht-w-2026-obowiazki-firm-wspolpracujacych-z-zagranicznymi-kontrahentami","status":"publish","type":"post","link":"https:\/\/progressholding.pl\/ru\/naloh-u-ystochnyka-wht-v-polshe-2026\/","title":{"rendered":"\u041d\u0430\u043b\u043e\u0433 \u0443 \u0438\u0441\u0442\u043e\u0447\u043d\u0438\u043a\u0430 (WHT) \u0432 2026 \u0433\u043e\u0434\u0443 \u2013 \u043e\u0431\u044f\u0437\u0430\u043d\u043d\u043e\u0441\u0442\u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439, \u0440\u0430\u0431\u043e\u0442\u0430\u044e\u0449\u0438\u0445 \u0441 \u0438\u043d\u043e\u0441\u0442\u0440\u0430\u043d\u043d\u044b\u043c\u0438 \u043a\u043e\u043d\u0442\u0440\u0430\u0433\u0435\u043d\u0442\u0430\u043c\u0438"},"content":{"rendered":"<p><\/p>\n<article>\n<p>\u0415\u0441\u043b\u0438 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\u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u0441 2025 \u0433\u043e\u0434\u0430<\/a><\/li><\/ul><\/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\/naloh-u-ystochnyka-wht-v-polshe-2026\/#%d0%9a%d0%be%d0%b3%d0%b4%d0%b0-%d0%bd%d0%b5-%d0%bd%d1%83%d0%b6%d0%bd%d0%be-%d0%bf%d0%be%d0%b4%d0%b0%d0%b2%d0%b0%d1%82%d1%8c-%d0%b4%d0%b5%d0%ba%d0%bb%d0%b0%d1%80%d0%b0%d1%86%d0%b8%d1%8e-cit-10z\" >\u041a\u043e\u0433\u0434\u0430 \u043d\u0435 \u043d\u0443\u0436\u043d\u043e \u043f\u043e\u0434\u0430\u0432\u0430\u0442\u044c \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u044e CIT-10Z?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/progressholding.pl\/ru\/naloh-u-ystochnyka-wht-v-polshe-2026\/#%d0%9f%d1%80%d0%b8%d0%bc%d0%b5%d1%80\" >\u041f\u0440\u0438\u043c\u0435\u0440<\/a><\/li><\/ul><\/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\/naloh-u-ystochnyka-wht-v-polshe-2026\/#%d0%9a%d0%b0%d0%ba%d0%be%d0%b2%d1%8b-%d0%bf%d0%be%d1%81%d0%bb%d0%b5%d0%b4%d1%81%d1%82%d0%b2%d0%b8%d1%8f-%d0%be%d1%88%d0%b8%d0%b1%d0%be%d0%ba-%d0%b2-%d1%80%d0%b0%d1%81%d1%87%d1%91%d1%82%d0%b5-wht\" >\u041a\u0430\u043a\u043e\u0432\u044b \u043f\u043e\u0441\u043b\u0435\u0434\u0441\u0442\u0432\u0438\u044f \u043e\u0448\u0438\u0431\u043e\u043a \u0432 \u0440\u0430\u0441\u0447\u0451\u0442\u0435 WHT?<\/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\/naloh-u-ystochnyka-wht-v-polshe-2026\/#%d0%a2%d0%b8%d0%bf%d0%b8%d1%87%d0%bd%d1%8b%d0%b5-%d0%bf%d0%be%d1%81%d0%bb%d0%b5%d0%b4%d1%81%d1%82%d0%b2%d0%b8%d1%8f\" >\u0422\u0438\u043f\u0438\u0447\u043d\u044b\u0435 \u043f\u043e\u0441\u043b\u0435\u0434\u0441\u0442\u0432\u0438\u044f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/progressholding.pl\/ru\/naloh-u-ystochnyka-wht-v-polshe-2026\/#%d0%93%d1%80%d0%be%d1%81%d1%81%d0%b8%d0%bd%d0%b3-%d0%b0%d0%bf-%e2%80%93-%d0%bb%d0%be%d0%b2%d1%83%d1%88%d0%ba%d0%b0-%d0%b4%d0%bb%d1%8f-%d0%bd%d0%b5%d0%be%d1%81%d0%b2%d0%b5%d0%b4%d0%be%d0%bc%d0%bb%d1%91%d0%bd%d0%bd%d1%8b%d1%85\" >\u0413\u0440\u043e\u0441\u0441\u0438\u043d\u0433-\u0430\u043f \u2013 \u043b\u043e\u0432\u0443\u0448\u043a\u0430 \u0434\u043b\u044f \u043d\u0435\u043e\u0441\u0432\u0435\u0434\u043e\u043c\u043b\u0451\u043d\u043d\u044b\u0445<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/progressholding.pl\/ru\/naloh-u-ystochnyka-wht-v-polshe-2026\/#%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-19\" href=\"https:\/\/progressholding.pl\/ru\/naloh-u-ystochnyka-wht-v-polshe-2026\/#%d0%a1%d0%b0%d0%bc%d1%8b%d0%b5-%d1%87%d0%b0%d1%81%d1%82%d1%8b%d0%b5-%d0%be%d1%88%d0%b8%d0%b1%d0%ba%d0%b8-%d0%bd%d0%b0%d1%88%d0%b8%d1%85-%d0%ba%d0%bb%d0%b8%d0%b5%d0%bd%d1%82%d0%be%d0%b2\" >\u0421\u0430\u043c\u044b\u0435 \u0447\u0430\u0441\u0442\u044b\u0435 \u043e\u0448\u0438\u0431\u043a\u0438 \u043d\u0430\u0448\u0438\u0445 \u043a\u043b\u0438\u0435\u043d\u0442\u043e\u0432<\/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\/naloh-u-ystochnyka-wht-v-polshe-2026\/#%d0%9d%d0%b0%d1%88%d0%b8-%d1%80%d0%b5%d0%ba%d0%be%d0%bc%d0%b5%d0%bd%d0%b4%d0%b0%d1%86%d0%b8%d0%b8\" >\u041d\u0430\u0448\u0438 \u0440\u0435\u043a\u043e\u043c\u0435\u043d\u0434\u0430\u0446\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-21\" href=\"https:\/\/progressholding.pl\/ru\/naloh-u-ystochnyka-wht-v-polshe-2026\/#%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-22\" href=\"https:\/\/progressholding.pl\/ru\/naloh-u-ystochnyka-wht-v-polshe-2026\/#%d0%9d%d1%83%d0%b6%d0%bd%d0%be-%d0%bb%d0%b8-%d1%83%d0%b4%d0%b5%d1%80%d0%b6%d0%b8%d0%b2%d0%b0%d1%82%d1%8c-wht-%d1%81%d0%be-%d1%81%d1%87%d1%91%d1%82%d0%b0-%d0%b7%d0%b0-%d1%85%d0%be%d1%81%d1%82%d0%b8%d0%bd%d0%b3-%d0%be%d1%82-%d0%b0%d0%bc%d0%b5%d1%80%d0%b8%d0%ba%d0%b0%d0%bd%d1%81%d0%ba%d0%be%d0%b9-%d0%ba%d0%be%d0%bc%d0%bf%d0%b0%d0%bd%d0%b8%d0%b8\" >\u041d\u0443\u0436\u043d\u043e \u043b\u0438 \u0443\u0434\u0435\u0440\u0436\u0438\u0432\u0430\u0442\u044c WHT \u0441\u043e \u0441\u0447\u0451\u0442\u0430 \u0437\u0430 \u0445\u043e\u0441\u0442\u0438\u043d\u0433 \u043e\u0442 \u0430\u043c\u0435\u0440\u0438\u043a\u0430\u043d\u0441\u043a\u043e\u0439 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/progressholding.pl\/ru\/naloh-u-ystochnyka-wht-v-polshe-2026\/#%d0%a7%d1%82%d0%be-%d0%b4%d0%b5%d0%bb%d0%b0%d1%82%d1%8c-%d0%b5%d1%81%d0%bb%d0%b8-%d0%ba%d0%be%d0%bd%d1%82%d1%80%d0%b0%d0%b3%d0%b5%d0%bd%d1%82-%d0%be%d1%82%d0%ba%d0%b0%d0%b7%d1%8b%d0%b2%d0%b0%d0%b5%d1%82%d1%81%d1%8f-%d0%bf%d1%80%d0%b5%d0%b4%d0%be%d1%81%d1%82%d0%b0%d0%b2%d0%b8%d1%82%d1%8c-%d1%81%d0%b5%d1%80%d1%82%d0%b8%d1%84%d0%b8%d0%ba%d0%b0%d1%82-%d1%80%d0%b5%d0%b7%d0%b8%d0%b4%d0%b5%d0%bd%d1%82%d1%81%d1%82%d0%b2%d0%b0\" >\u0427\u0442\u043e \u0434\u0435\u043b\u0430\u0442\u044c, \u0435\u0441\u043b\u0438 \u043a\u043e\u043d\u0442\u0440\u0430\u0433\u0435\u043d\u0442 \u043e\u0442\u043a\u0430\u0437\u044b\u0432\u0430\u0435\u0442\u0441\u044f \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u0438\u0442\u044c \u0441\u0435\u0440\u0442\u0438\u0444\u0438\u043a\u0430\u0442 \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0441\u0442\u0432\u0430?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/progressholding.pl\/ru\/naloh-u-ystochnyka-wht-v-polshe-2026\/#%d0%a0%d0%b0%d1%81%d0%bf%d1%80%d0%be%d1%81%d1%82%d1%80%d0%b0%d0%bd%d1%8f%d0%b5%d1%82%d1%81%d1%8f-%d0%bb%d0%b8-wht-%d0%bd%d0%b0-%d0%bf%d0%bb%d0%b0%d1%82%d0%b5%d0%b6%d0%b8-%d0%b2-%d1%81%d1%82%d1%80%d0%b0%d0%bd%d1%8b-%d0%95%d0%a1\" >\u0420\u0430\u0441\u043f\u0440\u043e\u0441\u0442\u0440\u0430\u043d\u044f\u0435\u0442\u0441\u044f \u043b\u0438 WHT \u043d\u0430 \u043f\u043b\u0430\u0442\u0435\u0436\u0438 \u0432 \u0441\u0442\u0440\u0430\u043d\u044b \u0415\u0421?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/progressholding.pl\/ru\/naloh-u-ystochnyka-wht-v-polshe-2026\/#%d0%a1%d0%ba%d0%be%d0%bb%d1%8c%d0%ba%d0%be-%d1%85%d1%80%d0%b0%d0%bd%d0%b8%d1%82%d1%8c-%d0%b4%d0%be%d0%ba%d1%83%d0%bc%d0%b5%d0%bd%d1%82%d0%b0%d1%86%d0%b8%d1%8e-wht\" >\u0421\u043a\u043e\u043b\u044c\u043a\u043e \u0445\u0440\u0430\u043d\u0438\u0442\u044c \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u0446\u0438\u044e WHT?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/progressholding.pl\/ru\/naloh-u-ystochnyka-wht-v-polshe-2026\/#%d0%94%d0%be%d0%bb%d0%b6%d0%b5%d0%bd-%d0%bb%d0%b8-%d0%b8%d0%bd%d0%b4%d0%b8%d0%b2%d0%b8%d0%b4%d1%83%d0%b0%d0%bb%d1%8c%d0%bd%d1%8b%d0%b9-%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%8c-%d1%82%d0%b0%d0%ba%d0%b6%d0%b5-%d1%83%d0%b4%d0%b5%d1%80%d0%b6%d0%b8%d0%b2%d0%b0%d1%82%d1%8c-wht\" >\u0414\u043e\u043b\u0436\u0435\u043d \u043b\u0438 \u0438\u043d\u0434\u0438\u0432\u0438\u0434\u0443\u0430\u043b\u044c\u043d\u044b\u0439 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u044c \u0442\u0430\u043a\u0436\u0435 \u0443\u0434\u0435\u0440\u0436\u0438\u0432\u0430\u0442\u044c WHT?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/progressholding.pl\/ru\/naloh-u-ystochnyka-wht-v-polshe-2026\/#%d0%a7%d1%82%d0%be-%d0%b4%d0%b5%d0%bb%d0%b0%d1%82%d1%8c-%d0%b5%d1%81%d0%bb%d0%b8-%d1%8f-%d0%b7%d0%b0%d0%b1%d1%8b%d0%bb-%d1%83%d0%b4%d0%b5%d1%80%d0%b6%d0%b0%d1%82%d1%8c-wht-%d1%81-%d0%bf%d0%bb%d0%b0%d1%82%d0%b5%d0%b6%d0%b0-%d0%bd%d0%b5%d1%81%d0%ba%d0%be%d0%bb%d1%8c%d0%ba%d0%be-%d0%bc%d0%b5%d1%81%d1%8f%d1%86%d0%b5%d0%b2-%d0%bd%d0%b0%d0%b7%d0%b0%d0%b4\" >\u0427\u0442\u043e \u0434\u0435\u043b\u0430\u0442\u044c, \u0435\u0441\u043b\u0438 \u044f \u0437\u0430\u0431\u044b\u043b \u0443\u0434\u0435\u0440\u0436\u0430\u0442\u044c WHT \u0441 \u043f\u043b\u0430\u0442\u0435\u0436\u0430 \u043d\u0435\u0441\u043a\u043e\u043b\u044c\u043a\u043e \u043c\u0435\u0441\u044f\u0446\u0435\u0432 \u043d\u0430\u0437\u0430\u0434?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/progressholding.pl\/ru\/naloh-u-ystochnyka-wht-v-polshe-2026\/#%d0%98%d1%82%d0%be%d0%b3%d0%b8\" >\u0418\u0442\u043e\u0433\u0438<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"%d0%a7%d1%82%d0%be-%d1%82%d0%b0%d0%ba%d0%be%d0%b5-%d0%bd%d0%b0%d0%bb%d0%be%d0%b3-%d1%83-%d0%b8%d1%81%d1%82%d0%be%d1%87%d0%bd%d0%b8%d0%ba%d0%b0-%d0%b8-%d0%ba%d0%be%d0%b3%d0%be-%d0%be%d0%bd-%d0%ba%d0%b0%d1%81%d0%b0%d0%b5%d1%82%d1%81%d1%8f\"><\/span>\u0427\u0442\u043e \u0442\u0430\u043a\u043e\u0435 \u043d\u0430\u043b\u043e\u0433 \u0443 \u0438\u0441\u0442\u043e\u0447\u043d\u0438\u043a\u0430 \u0438 \u043a\u043e\u0433\u043e \u043e\u043d \u043a\u0430\u0441\u0430\u0435\u0442\u0441\u044f?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u041d\u0430\u043b\u043e\u0433 \u0443 \u0438\u0441\u0442\u043e\u0447\u043d\u0438\u043a\u0430 (WHT \u2013 Withholding Tax) \u2013 \u044d\u0442\u043e \u0444\u0438\u043a\u0441\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u044b\u0439 \u043f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u044b\u0439 \u043d\u0430\u043b\u043e\u0433, \u0443\u0434\u0435\u0440\u0436\u0438\u0432\u0430\u0435\u043c\u044b\u0439 \u043f\u043e\u043b\u044c\u0441\u043a\u0438\u043c \u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u043e\u043c \u0441 \u0432\u044b\u043f\u043b\u0430\u0442 \u0438\u043d\u043e\u0441\u0442\u0440\u0430\u043d\u043d\u044b\u043c \u0441\u0443\u0431\u044a\u0435\u043a\u0442\u0430\u043c. \u041e\u043d \u043a\u0430\u0441\u0430\u0435\u0442\u0441\u044f \u043b\u044e\u0431\u043e\u0439 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 \u0432 \u041f\u043e\u043b\u044c\u0448\u0435, \u043a\u043e\u0442\u043e\u0440\u0430\u044f \u043f\u043b\u0430\u0442\u0438\u0442 \u043d\u0435\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0430\u043c \u0437\u0430 \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0451\u043d\u043d\u044b\u0435 \u0443\u0441\u043b\u0443\u0433\u0438 \u0438\u043b\u0438 \u043f\u0440\u0430\u0432\u0430.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%92%d0%b8%d0%b4%d1%8b-%d0%b2%d1%8b%d0%bf%d0%bb%d0%b0%d1%82-%d0%be%d0%b1%d0%bb%d0%b0%d0%b3%d0%b0%d0%b5%d0%bc%d1%8b%d1%85-wht\"><\/span>\u0412\u0438\u0434\u044b \u0432\u044b\u043f\u043b\u0430\u0442, \u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u044b\u0445 WHT<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>\u041f\u0440\u043e\u0446\u0435\u043d\u0442\u044b \u043f\u043e \u0437\u0430\u0439\u043c\u0430\u043c \u0438 \u043a\u0440\u0435\u0434\u0438\u0442\u0430\u043c<\/li>\n<li>\u041b\u0438\u0446\u0435\u043d\u0437\u0438\u043e\u043d\u043d\u044b\u0435 \u043f\u043b\u0430\u0442\u0435\u0436\u0438 (\u0430\u0432\u0442\u043e\u0440\u0441\u043a\u0438\u0435 \u043f\u0440\u0430\u0432\u0430, \u043f\u0430\u0442\u0435\u043d\u0442\u044b, \u0442\u043e\u0432\u0430\u0440\u043d\u044b\u0435 \u0437\u043d\u0430\u043a\u0438, \u043d\u043e\u0443-\u0445\u0430\u0443)<\/li>\n<li>\u0414\u0438\u0432\u0438\u0434\u0435\u043d\u0434\u044b, \u0432\u044b\u043f\u043b\u0430\u0447\u0438\u0432\u0430\u0435\u043c\u044b\u0435 \u0438\u043d\u043e\u0441\u0442\u0440\u0430\u043d\u043d\u044b\u043c \u0430\u043a\u0446\u0438\u043e\u043d\u0435\u0440\u0430\u043c<\/li>\n<li>\u041a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0438\u043e\u043d\u043d\u044b\u0435, \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0435, \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0438\u0435, \u0442\u0435\u0445\u043d\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u0443\u0441\u043b\u0443\u0433\u0438<\/li>\n<li>\u0420\u0435\u043a\u043b\u0430\u043c\u043d\u044b\u0435 \u0438 \u043c\u0430\u0440\u043a\u0435\u0442\u0438\u043d\u0433\u043e\u0432\u044b\u0435 \u0443\u0441\u043b\u0443\u0433\u0438<\/li>\n<li>\u0423\u0441\u043b\u0443\u0433\u0438 \u043f\u043e \u043e\u0431\u0440\u0430\u0431\u043e\u0442\u043a\u0435 \u0434\u0430\u043d\u043d\u044b\u0445<\/li>\n<li>\u0423\u0441\u043b\u0443\u0433\u0438 \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u044f \u0438 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044f<\/li>\n<li>\u0410\u0440\u0435\u043d\u0434\u0430 \u043f\u0440\u043e\u043c\u044b\u0448\u043b\u0435\u043d\u043d\u043e\u0433\u043e \u043e\u0431\u043e\u0440\u0443\u0434\u043e\u0432\u0430\u043d\u0438\u044f (\u0432\u043a\u043b\u044e\u0447\u0430\u044f \u0442\u0440\u0430\u043d\u0441\u043f\u043e\u0440\u0442\u043d\u044b\u0435 \u0441\u0440\u0435\u0434\u0441\u0442\u0432\u0430)<\/li>\n<\/ul>\n<p>\u041f\u0440\u0430\u0432\u043e\u0432\u0443\u044e \u043e\u0441\u043d\u043e\u0432\u0443 \u0441\u043e\u0441\u0442\u0430\u0432\u043b\u044f\u044e\u0442 <a href=\"https:\/\/isap.sejm.gov.pl\/isap.nsf\/DocDetails.xsp?id=wdu19920210086\" target=\"_blank\" rel=\"noopener\">\u0441\u0442\u0430\u0442\u044c\u0438 21-22 \u0417\u0430\u043a\u043e\u043d\u0430 \u043e \u043d\u0430\u043b\u043e\u0433\u0435 \u043d\u0430 \u043f\u0440\u0438\u0431\u044b\u043b\u044c \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u043b\u0438\u0446<\/a>. \u0410\u043d\u0430\u043b\u043e\u0433\u0438\u0447\u043d\u044b\u0435 \u043f\u043e\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u0434\u043b\u044f \u0444\u0438\u0437\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u043b\u0438\u0446 \u0441\u043e\u0434\u0435\u0440\u0436\u0438\u0442 \u0417\u0430\u043a\u043e\u043d \u043e \u043f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u043e\u043c \u043d\u0430\u043b\u043e\u0433\u0435.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%d0%9a%d0%b0%d0%ba%d0%be%d0%b2%d1%8b-%d1%81%d1%82%d0%b0%d0%b2%d0%ba%d0%b8-%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%b0-%d1%83-%d0%b8%d1%81%d1%82%d0%be%d1%87%d0%bd%d0%b8%d0%ba%d0%b0-%d0%b2-2026-%d0%b3%d0%be%d0%b4%d1%83\"><\/span>\u041a\u0430\u043a\u043e\u0432\u044b \u0441\u0442\u0430\u0432\u043a\u0438 \u043d\u0430\u043b\u043e\u0433\u0430 \u0443 \u0438\u0441\u0442\u043e\u0447\u043d\u0438\u043a\u0430 \u0432 2026 \u0433\u043e\u0434\u0443?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u0411\u0430\u0437\u043e\u0432\u0430\u044f \u0441\u0442\u0430\u0432\u043a\u0430 WHT \u0441\u043e\u0441\u0442\u0430\u0432\u043b\u044f\u0435\u0442 20% \u0434\u043b\u044f \u043d\u0435\u043c\u0430\u0442\u0435\u0440\u0438\u0430\u043b\u044c\u043d\u044b\u0445 \u0443\u0441\u043b\u0443\u0433, \u043f\u0440\u043e\u0446\u0435\u043d\u0442\u043e\u0432 \u0438 \u043b\u0438\u0446\u0435\u043d\u0437\u0438\u043e\u043d\u043d\u044b\u0445 \u043f\u043b\u0430\u0442\u0435\u0436\u0435\u0439. \u0414\u043b\u044f \u0434\u0438\u0432\u0438\u0434\u0435\u043d\u0434\u043e\u0432 \u0441\u0442\u0430\u0432\u043a\u0430 \u2013 19%. \u042d\u0442\u0438 \u0441\u0442\u0430\u0432\u043a\u0438 \u043c\u043e\u0436\u043d\u043e \u0441\u043d\u0438\u0437\u0438\u0442\u044c \u0438\u043b\u0438 \u0438\u0437\u0431\u0435\u0436\u0430\u0442\u044c \u043d\u0430\u043b\u043e\u0433\u0430, \u043f\u0440\u0438\u043c\u0435\u043d\u044f\u044f \u0441\u043e\u0433\u043b\u0430\u0448\u0435\u043d\u0438\u044f \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.<\/p>\n<table>\n<thead>\n<tr>\n<th>\u0412\u0438\u0434 \u0432\u044b\u043f\u043b\u0430\u0442\u044b<\/th>\n<th>\u0411\u0430\u0437\u043e\u0432\u0430\u044f \u0441\u0442\u0430\u0432\u043a\u0430<\/th>\n<th>\u041f\u0440\u0438\u043c\u0435\u0440 \u0441\u0442\u0430\u0432\u043a\u0438 \u043f\u043e \u0421\u0418\u0414\u041d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u041a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0438\u043e\u043d\u043d\u044b\u0435, \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0438\u0435, <a href=\"https:\/\/progressholding.pl\/ru\/buhgalter-warszawa-uslugi\/\" data-internallinksmanager029f6b8e52c=\"6\" title=\"\u041f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u044b\u0439 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440 \u0412\u0430\u0440\u0448\u0430\u0432\u0430 - \u043a\u043e\u043c\u043f\u043b\u0435\u043a\u0441\u043d\u044b\u0435 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0435 \u0443\u0441\u043b\u0443\u0433\u0438 \u0432 \u041f\u043e\u043b\u044c\u0448\u0435\">\u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0435 \u0443\u0441\u043b\u0443\u0433\u0438<\/a><\/td>\n<td>20%<\/td>\n<td>0% (\u0447\u0430\u0441\u0442\u043e \u043a\u0430\u043a \u043f\u0440\u0438\u0431\u044b\u043b\u044c \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f)<\/td>\n<\/tr>\n<tr>\n<td>\u0420\u0435\u043a\u043b\u0430\u043c\u043d\u044b\u0435 \u0443\u0441\u043b\u0443\u0433\u0438<\/td>\n<td>20%<\/td>\n<td>0% (\u0447\u0430\u0441\u0442\u043e \u043a\u0430\u043a \u043f\u0440\u0438\u0431\u044b\u043b\u044c \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f)<\/td>\n<\/tr>\n<tr>\n<td>\u041b\u0438\u0446\u0435\u043d\u0437\u0438\u043e\u043d\u043d\u044b\u0435 \u043f\u043b\u0430\u0442\u0435\u0436\u0438<\/td>\n<td>20%<\/td>\n<td>5-10% (\u0432 \u0437\u0430\u0432\u0438\u0441\u0438\u043c\u043e\u0441\u0442\u0438 \u043e\u0442 \u0421\u0418\u0414\u041d)<\/td>\n<\/tr>\n<tr>\n<td>\u041f\u0440\u043e\u0446\u0435\u043d\u0442\u044b<\/td>\n<td>20%<\/td>\n<td>5% (\u043d\u0430\u043f\u0440., \u0421\u0418\u0414\u041d \u0441 \u0413\u0435\u0440\u043c\u0430\u043d\u0438\u0435\u0439)<\/td>\n<\/tr>\n<tr>\n<td>\u0414\u0438\u0432\u0438\u0434\u0435\u043d\u0434\u044b<\/td>\n<td>19%<\/td>\n<td>5-15% (\u0432 \u0437\u0430\u0432\u0438\u0441\u0438\u043c\u043e\u0441\u0442\u0438 \u043e\u0442 \u0421\u0418\u0414\u041d)<\/td>\n<\/tr>\n<tr>\n<td>\u041c\u043e\u0440\u0441\u043a\u0438\u0435\/\u0432\u043e\u0437\u0434\u0443\u0448\u043d\u044b\u0435 \u043f\u0435\u0440\u0435\u0432\u043e\u0437\u043a\u0438<\/td>\n<td>10%<\/td>\n<td>0% (\u0447\u0430\u0441\u0442\u043e \u0432 \u0421\u0418\u0414\u041d)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u041f\u043e\u043b\u044c\u0448\u0430 \u043f\u043e\u0434\u043f\u0438\u0441\u0430\u043b\u0430 \u0431\u043e\u043b\u0435\u0435 90 \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. \u041a\u0430\u0436\u0434\u043e\u0435 \u0441\u043e\u0433\u043b\u0430\u0448\u0435\u043d\u0438\u0435 \u043c\u043e\u0436\u0435\u0442 \u0441\u043e\u0434\u0435\u0440\u0436\u0430\u0442\u044c \u0440\u0430\u0437\u043d\u044b\u0435 \u0441\u0442\u0430\u0432\u043a\u0438. \u041f\u0435\u0440\u0435\u0434 \u043e\u0441\u0443\u0449\u0435\u0441\u0442\u0432\u043b\u0435\u043d\u0438\u0435\u043c \u0432\u044b\u043f\u043b\u0430\u0442\u044b \u043f\u0440\u043e\u0432\u0435\u0440\u044c\u0442\u0435 \u043a\u043e\u043d\u043a\u0440\u0435\u0442\u043d\u044b\u0435 \u043f\u043e\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u0421\u0418\u0414\u041d \u0441\u043e \u0441\u0442\u0440\u0430\u043d\u043e\u0439 \u043a\u043e\u043d\u0442\u0440\u0430\u0433\u0435\u043d\u0442\u0430.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%d0%a7%d1%82%d0%be-%d1%82%d0%b0%d0%ba%d0%be%d0%b5-%d0%bb%d0%b8%d0%bc%d0%b8%d1%82-2-%d0%bc%d0%bb%d0%bd-%d0%b7%d0%bb%d0%be%d1%82%d1%8b%d1%85-%d0%b8-%d0%bc%d0%b5%d1%85%d0%b0%d0%bd%d0%b8%d0%b7%d0%bc-pay-and-refund\"><\/span>\u0427\u0442\u043e \u0442\u0430\u043a\u043e\u0435 \u043b\u0438\u043c\u0438\u0442 2 \u043c\u043b\u043d \u0437\u043b\u043e\u0442\u044b\u0445 \u0438 \u043c\u0435\u0445\u0430\u043d\u0438\u0437\u043c pay and refund?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u041b\u0438\u043c\u0438\u0442 2 000 000 \u0437\u043b\u043e\u0442\u044b\u0445 \u043a\u0430\u0441\u0430\u0435\u0442\u0441\u044f \u0432\u044b\u043f\u043b\u0430\u0442 \u0441\u0432\u044f\u0437\u0430\u043d\u043d\u044b\u043c \u0441\u0442\u043e\u0440\u043e\u043d\u0430\u043c \u0432 \u0442\u0435\u0447\u0435\u043d\u0438\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u0433\u043e\u0434\u0430. \u041f\u043e\u0441\u043b\u0435 \u043f\u0440\u0435\u0432\u044b\u0448\u0435\u043d\u0438\u044f \u044d\u0442\u043e\u0433\u043e \u043f\u043e\u0440\u043e\u0433\u0430 \u0432\u044b \u043e\u0431\u044f\u0437\u0430\u043d\u044b \u0443\u0434\u0435\u0440\u0436\u0430\u0442\u044c \u043d\u0430\u043b\u043e\u0433 \u043f\u043e \u043f\u043e\u043b\u043d\u043e\u0439 \u0441\u0442\u0430\u0432\u043a\u0435, \u0434\u0430\u0436\u0435 \u0435\u0441\u043b\u0438 \u0432\u0430\u043c \u043f\u043e\u043b\u0430\u0433\u0430\u0435\u0442\u0441\u044f \u043b\u044c\u0433\u043e\u0442\u043d\u0430\u044f \u0441\u0442\u0430\u0432\u043a\u0430 \u043f\u043e \u0421\u0418\u0414\u041d.<\/p>\n<h3><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%bc%d0%b5%d1%85%d0%b0%d0%bd%d0%b8%d0%b7%d0%bc-pay-and-refund\"><\/span>\u041a\u0430\u043a \u0440\u0430\u0431\u043e\u0442\u0430\u0435\u0442 \u043c\u0435\u0445\u0430\u043d\u0438\u0437\u043c pay and refund?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li>\u0421\u0443\u043c\u043c\u0438\u0440\u0443\u0435\u0442\u0435 \u0432\u0441\u0435 \u0432\u044b\u043f\u043b\u0430\u0442\u044b \u043e\u0434\u043d\u043e\u043c\u0443 \u0441\u0432\u044f\u0437\u0430\u043d\u043d\u043e\u043c\u0443 \u043b\u0438\u0446\u0443 \u0437\u0430 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0439 \u0433\u043e\u0434<\/li>\n<li>\u0414\u043e \u043b\u0438\u043c\u0438\u0442\u0430 2 \u043c\u043b\u043d \u0437\u043b\u043e\u0442\u044b\u0445 \u043f\u0440\u0438\u043c\u0435\u043d\u044f\u0435\u0442\u0435 \u043b\u044c\u0433\u043e\u0442\u043d\u0443\u044e \u0441\u0442\u0430\u0432\u043a\u0443 \u043f\u043e \u0421\u0418\u0414\u041d \u0438\u043b\u0438 \u043e\u0441\u0432\u043e\u0431\u043e\u0436\u0434\u0435\u043d\u0438\u0435<\/li>\n<li>\u0421 \u0441\u0443\u043c\u043c\u044b, \u043f\u0440\u0435\u0432\u044b\u0448\u0430\u044e\u0449\u0435\u0439 2 \u043c\u043b\u043d \u0437\u043b\u043e\u0442\u044b\u0445, \u0443\u0434\u0435\u0440\u0436\u0438\u0432\u0430\u0435\u0442\u0435 \u043f\u043e\u043b\u043d\u0443\u044e \u0441\u0442\u0430\u0432\u043a\u0443 (20% \u0438\u043b\u0438 19%)<\/li>\n<li>\u041f\u043e\u0441\u043b\u0435 \u043e\u043a\u043e\u043d\u0447\u0430\u043d\u0438\u044f \u0433\u043e\u0434\u0430 \u043c\u043e\u0436\u0435\u0442\u0435 \u043f\u043e\u0434\u0430\u0442\u044c \u0437\u0430\u044f\u0432\u043b\u0435\u043d\u0438\u0435 \u043d\u0430 \u0432\u043e\u0437\u0432\u0440\u0430\u0442 \u043f\u0435\u0440\u0435\u043f\u043b\u0430\u0447\u0435\u043d\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u0430<\/li>\n<\/ol>\n<h3><span class=\"ez-toc-section\" id=\"%d0%9a%d0%b0%d0%ba-%d0%b8%d0%b7%d0%b1%d0%b5%d0%b6%d0%b0%d1%82%d1%8c-%d0%bc%d0%b5%d1%85%d0%b0%d0%bd%d0%b8%d0%b7%d0%bc%d0%b0-pay-and-refund\"><\/span>\u041a\u0430\u043a \u0438\u0437\u0431\u0435\u0436\u0430\u0442\u044c \u043c\u0435\u0445\u0430\u043d\u0438\u0437\u043c\u0430 pay and refund?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0412\u044b \u043c\u043e\u0436\u0435\u0442\u0435 \u043f\u0440\u0438\u043c\u0435\u043d\u044f\u0442\u044c \u043b\u044c\u0433\u043e\u0442\u043d\u0443\u044e \u0441\u0442\u0430\u0432\u043a\u0443 \u0431\u0435\u0437 \u043e\u0433\u0440\u0430\u043d\u0438\u0447\u0435\u043d\u0438\u044f, \u0435\u0441\u043b\u0438:<\/p>\n<ul>\n<li>\u041f\u043e\u043b\u0443\u0447\u0438\u0442\u0435 \u0437\u0430\u043a\u043b\u044e\u0447\u0435\u043d\u0438\u0435 \u043e \u043f\u0440\u0438\u043c\u0435\u043d\u0435\u043d\u0438\u0438 \u043b\u044c\u0433\u043e\u0442 (\u043f\u043e\u0448\u043b\u0438\u043d\u0430 2 000 \u0437\u043b\u043e\u0442\u044b\u0445)<\/li>\n<li>\u041f\u043e\u0434\u0430\u0434\u0438\u0442\u0435 \u0437\u0430\u044f\u0432\u043b\u0435\u043d\u0438\u0435 WH-OSC \u0434\u043e \u043f\u0435\u0440\u0432\u043e\u0439 \u0432\u044b\u043f\u043b\u0430\u0442\u044b, \u043f\u0440\u0435\u0432\u044b\u0448\u0430\u044e\u0449\u0435\u0439 \u043b\u0438\u043c\u0438\u0442<\/li>\n<\/ul>\n<p>\u0412 Progress Holding \u043c\u044b \u043f\u043e\u043c\u043e\u0433\u0430\u0435\u043c \u043a\u043b\u0438\u0435\u043d\u0442\u0430\u043c \u043f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u0438\u0442\u044c \u0437\u0430\u044f\u0432\u043b\u0435\u043d\u0438\u044f \u043d\u0430 \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u0438\u0435 \u0437\u0430\u043a\u043b\u044e\u0447\u0435\u043d\u0438\u044f \u043e \u043f\u0440\u0438\u043c\u0435\u043d\u0435\u043d\u0438\u0438 \u043b\u044c\u0433\u043e\u0442 \u0438 \u0437\u0430\u044f\u0432\u043b\u0435\u043d\u0438\u044f WH-OSC. \u0421\u0432\u044f\u0436\u0438\u0442\u0435\u0441\u044c \u0441 \u043d\u0430\u043c\u0438, \u0435\u0441\u043b\u0438 \u0432\u0430\u0448\u0438 \u0432\u044b\u043f\u043b\u0430\u0442\u044b \u043f\u0440\u0438\u0431\u043b\u0438\u0436\u0430\u044e\u0442\u0441\u044f \u043a \u043b\u0438\u043c\u0438\u0442\u0443 2 \u043c\u043b\u043d \u0437\u043b\u043e\u0442\u044b\u0445.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%d0%9a%d0%b0%d0%ba%d0%b8%d0%b5-%d1%83%d1%81%d0%bb%d0%be%d0%b2%d0%b8%d1%8f-%d0%bd%d1%83%d0%b6%d0%bd%d0%be-%d0%b2%d1%8b%d0%bf%d0%be%d0%bb%d0%bd%d0%b8%d1%82%d1%8c-%d0%b4%d0%bb%d1%8f-%d0%bf%d1%80%d0%b8%d0%bc%d0%b5%d0%bd%d0%b5%d0%bd%d0%b8%d1%8f-%d0%bf%d0%be%d0%bd%d0%b8%d0%b6%d0%b5%d0%bd%d0%bd%d0%be%d0%b9-%d1%81%d1%82%d0%b0%d0%b2%d0%ba%d0%b8-wht\"><\/span>\u041a\u0430\u043a\u0438\u0435 \u0443\u0441\u043b\u043e\u0432\u0438\u044f \u043d\u0443\u0436\u043d\u043e \u0432\u044b\u043f\u043e\u043b\u043d\u0438\u0442\u044c \u0434\u043b\u044f \u043f\u0440\u0438\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u043f\u043e\u043d\u0438\u0436\u0435\u043d\u043d\u043e\u0439 \u0441\u0442\u0430\u0432\u043a\u0438 WHT?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u041f\u0440\u0438\u043c\u0435\u043d\u0435\u043d\u0438\u0435 \u043b\u044c\u0433\u043e\u0442\u043d\u043e\u0439 \u0441\u0442\u0430\u0432\u043a\u0438 \u043f\u043e \u0421\u0418\u0414\u041d \u0438\u043b\u0438 \u043e\u0441\u0432\u043e\u0431\u043e\u0436\u0434\u0435\u043d\u0438\u044f \u0442\u0440\u0435\u0431\u0443\u0435\u0442 \u0432\u044b\u043f\u043e\u043b\u043d\u0435\u043d\u0438\u044f \u0442\u0440\u0451\u0445 \u0443\u0441\u043b\u043e\u0432\u0438\u0439: \u043d\u0430\u043b\u0438\u0447\u0438\u044f \u0441\u0435\u0440\u0442\u0438\u0444\u0438\u043a\u0430\u0442\u0430 \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0441\u0442\u0432\u0430 \u043a\u043e\u043d\u0442\u0440\u0430\u0433\u0435\u043d\u0442\u0430, \u043f\u0440\u043e\u044f\u0432\u043b\u0435\u043d\u0438\u044f \u0434\u043e\u043b\u0436\u043d\u043e\u0439 \u043e\u0441\u043c\u043e\u0442\u0440\u0438\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438 \u0438 \u043f\u0440\u043e\u0432\u0435\u0440\u043a\u0438 \u0441\u0442\u0430\u0442\u0443\u0441\u0430 \u0444\u0430\u043a\u0442\u0438\u0447\u0435\u0441\u043a\u043e\u0433\u043e \u043f\u043e\u043b\u0443\u0447\u0430\u0442\u0435\u043b\u044f \u0434\u043e\u0445\u043e\u0434\u0430.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%a1%d0%b5%d1%80%d1%82%d0%b8%d1%84%d0%b8%d0%ba%d0%b0%d1%82-%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%be%d0%b2%d0%be%d0%b3%d0%be-%d1%80%d0%b5%d0%b7%d0%b8%d0%b4%d0%b5%d0%bd%d1%82%d1%81%d1%82%d0%b2%d0%b0\"><\/span>\u0421\u0435\u0440\u0442\u0438\u0444\u0438\u043a\u0430\u0442 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0441\u0442\u0432\u0430<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0421\u0435\u0440\u0442\u0438\u0444\u0438\u043a\u0430\u0442 \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0441\u0442\u0432\u0430 \u2013 \u044d\u0442\u043e \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442, \u0432\u044b\u0434\u0430\u043d\u043d\u044b\u0439 \u0438\u043d\u043e\u0441\u0442\u0440\u0430\u043d\u043d\u044b\u043c \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u043c \u043e\u0440\u0433\u0430\u043d\u043e\u043c. \u041e\u043d \u043f\u043e\u0434\u0442\u0432\u0435\u0440\u0436\u0434\u0430\u0435\u0442 \u043c\u0435\u0441\u0442\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0441\u0442\u0432\u0430 \u043a\u043e\u043d\u0442\u0440\u0430\u0433\u0435\u043d\u0442\u0430. \u0421 2022 \u0433\u043e\u0434\u0430 \u043c\u043e\u0436\u043d\u043e \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u0442\u044c \u043a\u043e\u043f\u0438\u044e \u0441\u0435\u0440\u0442\u0438\u0444\u0438\u043a\u0430\u0442\u0430, \u0435\u0441\u043b\u0438 \u0435\u0451 \u043f\u043e\u0434\u043b\u0438\u043d\u043d\u043e\u0441\u0442\u044c \u043d\u0435 \u0432\u044b\u0437\u044b\u0432\u0430\u0435\u0442 \u0441\u043e\u043c\u043d\u0435\u043d\u0438\u0439.<\/p>\n<p>\u0421\u0435\u0440\u0442\u0438\u0444\u0438\u043a\u0430\u0442 \u0434\u043e\u043b\u0436\u0435\u043d \u0431\u044b\u0442\u044c \u0434\u0435\u0439\u0441\u0442\u0432\u0438\u0442\u0435\u043b\u0435\u043d \u043d\u0430 \u0434\u0430\u0442\u0443 \u0432\u044b\u043f\u043b\u0430\u0442\u044b. \u0411\u043e\u043b\u044c\u0448\u0438\u043d\u0441\u0442\u0432\u043e \u0441\u0435\u0440\u0442\u0438\u0444\u0438\u043a\u0430\u0442\u043e\u0432 \u0434\u0435\u0439\u0441\u0442\u0432\u0438\u0442\u0435\u043b\u044c\u043d\u044b 12 \u043c\u0435\u0441\u044f\u0446\u0435\u0432 \u0441 \u0434\u0430\u0442\u044b \u0432\u044b\u0434\u0430\u0447\u0438. \u041d\u0435\u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u0441\u0442\u0440\u0430\u043d\u044b \u0432\u044b\u0434\u0430\u044e\u0442 \u0431\u0435\u0441\u0441\u0440\u043e\u0447\u043d\u044b\u0435 \u0441\u0435\u0440\u0442\u0438\u0444\u0438\u043a\u0430\u0442\u044b \u2013 \u0442\u043e\u0433\u0434\u0430 \u0441\u0440\u043e\u043a \u0434\u0435\u0439\u0441\u0442\u0432\u0438\u044f \u043e\u0442\u0441\u0447\u0438\u0442\u044b\u0432\u0430\u0435\u0442\u0441\u044f \u043e\u0442 \u0434\u0430\u0442\u044b \u0432\u044b\u0434\u0430\u0447\u0438.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%94%d0%be%d0%bb%d0%b6%d0%bd%d0%b0%d1%8f-%d0%be%d1%81%d0%bc%d0%be%d1%82%d1%80%d0%b8%d1%82%d0%b5%d0%bb%d1%8c%d0%bd%d0%be%d1%81%d1%82%d1%8c\"><\/span>\u0414\u043e\u043b\u0436\u043d\u0430\u044f \u043e\u0441\u043c\u043e\u0442\u0440\u0438\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u044c<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0412\u044b \u0434\u043e\u043b\u0436\u043d\u044b \u043f\u0440\u043e\u0432\u0435\u0440\u0438\u0442\u044c:<\/p>\n<ul>\n<li>\u0412\u0435\u0434\u0451\u0442 \u043b\u0438 \u043a\u043e\u043d\u0442\u0440\u0430\u0433\u0435\u043d\u0442 \u0440\u0435\u0430\u043b\u044c\u043d\u0443\u044e \u0445\u043e\u0437\u044f\u0439\u0441\u0442\u0432\u0435\u043d\u043d\u0443\u044e \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u044c \u0432 \u0441\u0442\u0440\u0430\u043d\u0435 \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0441\u0442\u0432\u0430<\/li>\n<li>\u042f\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u043b\u0438 \u043e\u043d \u0444\u0430\u043a\u0442\u0438\u0447\u0435\u0441\u043a\u0438\u043c \u043f\u043e\u043b\u0443\u0447\u0430\u0442\u0435\u043b\u0435\u043c (beneficial owner) \u0432\u044b\u043f\u043b\u0430\u0447\u0438\u0432\u0430\u0435\u043c\u044b\u0445 \u0441\u0443\u043c\u043c<\/li>\n<li>\u0418\u043c\u0435\u0435\u0442 \u043b\u0438 \u0441\u0434\u0435\u043b\u043a\u0430 \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u0447\u0435\u0441\u043a\u043e\u0435 \u043e\u0431\u043e\u0441\u043d\u043e\u0432\u0430\u043d\u0438\u0435<\/li>\n<li>\u041d\u0435 \u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u043b\u0438 \u043a\u043e\u043d\u0442\u0440\u0430\u0433\u0435\u043d\u0442 \u043f\u043e\u0441\u0440\u0435\u0434\u043d\u0438\u043a\u043e\u043c (\u043a\u043e\u043d\u0434\u0443\u0438\u0442\u043d\u043e\u0439 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0435\u0439)<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"%d0%97%d0%b0%d1%8f%d0%b2%d0%bb%d0%b5%d0%bd%d0%b8%d0%b5-%d0%be-%d1%81%d1%82%d0%b0%d1%82%d1%83%d1%81%d0%b5-%d1%84%d0%b0%d0%ba%d1%82%d0%b8%d1%87%d0%b5%d1%81%d0%ba%d0%be%d0%b3%d0%be-%d0%bf%d0%be%d0%bb%d1%83%d1%87%d0%b0%d1%82%d0%b5%d0%bb%d1%8f\"><\/span>\u0417\u0430\u044f\u0432\u043b\u0435\u043d\u0438\u0435 \u043e \u0441\u0442\u0430\u0442\u0443\u0441\u0435 \u0444\u0430\u043a\u0442\u0438\u0447\u0435\u0441\u043a\u043e\u0433\u043e \u043f\u043e\u043b\u0443\u0447\u0430\u0442\u0435\u043b\u044f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0412\u044b \u0434\u043e\u043b\u0436\u043d\u044b \u043f\u043e\u043b\u0443\u0447\u0438\u0442\u044c \u043e\u0442 \u043a\u043e\u043d\u0442\u0440\u0430\u0433\u0435\u043d\u0442\u0430 \u043f\u0438\u0441\u044c\u043c\u0435\u043d\u043d\u043e\u0435 \u0437\u0430\u044f\u0432\u043b\u0435\u043d\u0438\u0435, \u043f\u043e\u0434\u0442\u0432\u0435\u0440\u0436\u0434\u0430\u044e\u0449\u0435\u0435, \u0447\u0442\u043e \u043e\u043d \u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u0444\u0430\u043a\u0442\u0438\u0447\u0435\u0441\u043a\u0438\u043c \u043f\u043e\u043b\u0443\u0447\u0430\u0442\u0435\u043b\u0435\u043c \u0432\u044b\u043f\u043b\u0430\u0442. \u042d\u0442\u043e \u0437\u0430\u044f\u0432\u043b\u0435\u043d\u0438\u0435 \u2013 \u0447\u0430\u0441\u0442\u044c \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u0446\u0438\u0438 \u0434\u043e\u043b\u0436\u043d\u043e\u0439 \u043e\u0441\u043c\u043e\u0442\u0440\u0438\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%d0%9a%d0%b0%d0%ba%d0%b8%d0%b5-%d1%84%d0%be%d1%80%d0%bc%d1%8b-%d0%b8-%d0%b4%d0%b5%d0%ba%d0%bb%d0%b0%d1%80%d0%b0%d1%86%d0%b8%d0%b8-%d0%b2%d1%8b-%d0%bf%d0%be%d0%b4%d0%b0%d1%91%d1%82%d0%b5-%d0%ba%d0%b0%d0%ba-%d0%bf%d0%bb%d0%b0%d1%82%d0%b5%d0%bb%d1%8c%d1%89%d0%b8%d0%ba-wht\"><\/span>\u041a\u0430\u043a\u0438\u0435 \u0444\u043e\u0440\u043c\u044b \u0438 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u0438 \u0432\u044b \u043f\u043e\u0434\u0430\u0451\u0442\u0435 \u043a\u0430\u043a \u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a WHT?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u041f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a WHT \u043f\u043e\u0434\u0430\u0451\u0442 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u044e CIT-10Z \u0434\u043e \u043a\u043e\u043d\u0446\u0430 \u044f\u043d\u0432\u0430\u0440\u044f \u0438 \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044e IFT-2R \u0434\u043e \u043a\u043e\u043d\u0446\u0430 \u043c\u0430\u0440\u0442\u0430 \u0433\u043e\u0434\u0430, \u0441\u043b\u0435\u0434\u0443\u044e\u0449\u0435\u0433\u043e \u0437\u0430 \u0433\u043e\u0434\u043e\u043c \u0432\u044b\u043f\u043b\u0430\u0442. \u0423\u043f\u043b\u0430\u0442\u0430 \u043d\u0430\u043b\u043e\u0433\u0430 \u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0438\u0442\u0441\u044f \u0434\u043e 7-\u0433\u043e \u0447\u0438\u0441\u043b\u0430 \u043c\u0435\u0441\u044f\u0446\u0430, \u0441\u043b\u0435\u0434\u0443\u044e\u0449\u0435\u0433\u043e \u0437\u0430 \u043c\u0435\u0441\u044f\u0446\u0435\u043c \u0432\u044b\u043f\u043b\u0430\u0442\u044b.<\/p>\n<table>\n<thead>\n<tr>\n<th>\u0424\u043e\u0440\u043c\u0430<\/th>\n<th>\u0421\u0440\u043e\u043a<\/th>\n<th>\u041a\u0443\u0434\u0430 \u043f\u043e\u0434\u0430\u0451\u0442\u0441\u044f<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>CIT-10Z (\u0433\u043e\u0434\u043e\u0432\u0430\u044f \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u044f)<\/td>\n<td>31 \u044f\u043d\u0432\u0430\u0440\u044f<\/td>\n<td>\u041b\u044e\u0431\u043b\u0438\u043d\u0441\u043a\u0430\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u0430\u044f \u0438\u043d\u0441\u043f\u0435\u043a\u0446\u0438\u044f (\u044d\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u043e)<\/td>\n<\/tr>\n<tr>\n<td>IFT-2R (\u0433\u043e\u0434\u043e\u0432\u0430\u044f \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044f)<\/td>\n<td>31 \u043c\u0430\u0440\u0442\u0430<\/td>\n<td>\u041b\u044e\u0431\u043b\u0438\u043d\u0441\u043a\u0430\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u0430\u044f \u0438\u043d\u0441\u043f\u0435\u043a\u0446\u0438\u044f + \u043a\u043e\u043d\u0442\u0440\u0430\u0433\u0435\u043d\u0442<\/td>\n<\/tr>\n<tr>\n<td>IFT-2 (\u043f\u043e \u0437\u0430\u043f\u0440\u043e\u0441\u0443 \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u0430)<\/td>\n<td>14 \u0434\u043d\u0435\u0439 \u043e\u0442 \u0437\u0430\u043f\u0440\u043e\u0441\u0430<\/td>\n<td>\u041b\u044e\u0431\u043b\u0438\u043d\u0441\u043a\u0430\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u0430\u044f \u0438\u043d\u0441\u043f\u0435\u043a\u0446\u0438\u044f + \u043a\u043e\u043d\u0442\u0440\u0430\u0433\u0435\u043d\u0442<\/td>\n<\/tr>\n<tr>\n<td>WH-OSC (\u043f\u043e\u0441\u043b\u0435\u0434\u0443\u044e\u0449\u0435\u0435 \u0437\u0430\u044f\u0432\u043b\u0435\u043d\u0438\u0435)<\/td>\n<td>31 \u044f\u043d\u0432\u0430\u0440\u044f<\/td>\n<td>\u041b\u044e\u0431\u043b\u0438\u043d\u0441\u043a\u0430\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u0430\u044f \u0438\u043d\u0441\u043f\u0435\u043a\u0446\u0438\u044f<\/td>\n<\/tr>\n<tr>\n<td>\u0415\u0436\u0435\u043c\u0435\u0441\u044f\u0447\u043d\u0430\u044f \u0443\u043f\u043b\u0430\u0442\u0430 \u043d\u0430\u043b\u043e\u0433\u0430<\/td>\n<td>7-\u0435 \u0447\u0438\u0441\u043b\u043e \u043c\u0435\u0441\u044f\u0446\u0430<\/td>\n<td>\u041d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0439 \u043c\u0438\u043a\u0440\u043e\u0441\u0447\u0451\u0442<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"%d0%92%d0%b0%d0%b6%d0%bd%d1%8b%d0%b5-%d0%b8%d0%b7%d0%bc%d0%b5%d0%bd%d0%b5%d0%bd%d0%b8%d1%8f-%d1%81-2025-%d0%b3%d0%be%d0%b4%d0%b0\"><\/span>\u0412\u0430\u0436\u043d\u044b\u0435 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u0441 2025 \u0433\u043e\u0434\u0430<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>\u041d\u043e\u0432\u0430\u044f \u0432\u0435\u0440\u0441\u0438\u044f \u0444\u043e\u0440\u043c\u044b IFT-2R (\u0432\u0435\u0440\u0441\u0438\u044f 11) \u2013 \u0440\u0430\u0441\u0448\u0438\u0440\u0435\u043d\u0430 \u0434\u043e 9 \u0441\u0442\u0440\u0430\u043d\u0438\u0446<\/li>\n<li>\u041d\u043e\u0432\u0430\u044f \u0432\u0435\u0440\u0441\u0438\u044f \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u0438 CIT-10Z (\u0432\u0435\u0440\u0441\u0438\u044f 6)<\/li>\n<li>\u041e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u043d\u0430\u044f \u043f\u043e\u0434\u0430\u0447\u0430 \u0438\u0441\u043a\u043b\u044e\u0447\u0438\u0442\u0435\u043b\u044c\u043d\u043e \u0432 \u044d\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u043e\u0439 \u0444\u043e\u0440\u043c\u0435 \u0447\u0435\u0440\u0435\u0437 e-Deklaracje<\/li>\n<\/ul>\n<p>\u041f\u0440\u0438 \u0443\u043f\u043b\u0430\u0442\u0435 \u043d\u0430\u043b\u043e\u0433\u0430 \u043d\u0430 \u043c\u0438\u043a\u0440\u043e\u0441\u0447\u0451\u0442 \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u0443\u0439\u0442\u0435 \u043e\u0431\u043e\u0437\u043d\u0430\u0447\u0435\u043d\u0438\u0435: CIT-10Z\/\u041c\u0435\u0441\u044f\u0446\/\u0413\u043e\u0434 (\u043d\u0430\u043f\u0440., CIT-10Z\/01\/2026). \u041f\u043b\u0430\u0442\u0435\u0436\u0438 \u043d\u0430\u043f\u0440\u0430\u0432\u043b\u044f\u044e\u0442\u0441\u044f \u043d\u0430\u0447\u0430\u043b\u044c\u043d\u0438\u043a\u0443 \u041b\u044e\u0431\u043b\u0438\u043d\u0441\u043a\u043e\u0439 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0439 \u0438\u043d\u0441\u043f\u0435\u043a\u0446\u0438\u0438 (\u0438\u0434\u0435\u043d\u0442\u0438\u0444\u0438\u043a\u0430\u0442\u043e\u0440 0671).<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%d0%9a%d0%be%d0%b3%d0%b4%d0%b0-%d0%bd%d0%b5-%d0%bd%d1%83%d0%b6%d0%bd%d0%be-%d0%bf%d0%be%d0%b4%d0%b0%d0%b2%d0%b0%d1%82%d1%8c-%d0%b4%d0%b5%d0%ba%d0%bb%d0%b0%d1%80%d0%b0%d1%86%d0%b8%d1%8e-cit-10z\"><\/span>\u041a\u043e\u0433\u0434\u0430 \u043d\u0435 \u043d\u0443\u0436\u043d\u043e \u043f\u043e\u0434\u0430\u0432\u0430\u0442\u044c \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u044e CIT-10Z?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u0414\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u044e CIT-10Z \u043d\u0435 \u043f\u043e\u0434\u0430\u044e\u0442, \u0435\u0441\u043b\u0438 \u043d\u0430\u043b\u043e\u0433 \u0443 \u0438\u0441\u0442\u043e\u0447\u043d\u0438\u043a\u0430 \u0432\u043e\u043e\u0431\u0449\u0435 \u043d\u0435 \u0443\u0434\u0435\u0440\u0436\u0438\u0432\u0430\u043b\u0441\u044f. \u042d\u0442\u043e \u043a\u0430\u0441\u0430\u0435\u0442\u0441\u044f \u0441\u0438\u0442\u0443\u0430\u0446\u0438\u0439, \u043a\u043e\u0433\u0434\u0430 \u0432\u044b \u043f\u0440\u0438\u043c\u0435\u043d\u0438\u043b\u0438 \u043e\u0441\u0432\u043e\u0431\u043e\u0436\u0434\u0435\u043d\u0438\u0435 \u043e\u0442 WHT \u043d\u0430 \u043e\u0441\u043d\u043e\u0432\u0430\u043d\u0438\u0438 \u0421\u0418\u0414\u041d \u0438\u043b\u0438 \u0417\u0430\u043a\u043e\u043d\u0430 \u043e CIT.<\/p>\n<p>\u041e\u0434\u043d\u0430\u043a\u043e \u0434\u0430\u0436\u0435 \u0442\u043e\u0433\u0434\u0430 \u0432\u044b \u043e\u0431\u044f\u0437\u0430\u043d\u044b \u043f\u043e\u0434\u0430\u0442\u044c \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044e IFT-2R. \u0412 IFT-2R \u0443\u043a\u0430\u0437\u044b\u0432\u0430\u044e\u0442\u0441\u044f \u0432\u0441\u0435 \u0432\u044b\u043f\u043b\u0430\u0442\u044b, \u043f\u043e\u0434\u043b\u0435\u0436\u0430\u0449\u0438\u0435 WHT \u2013 \u043a\u0430\u043a \u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u044b\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u043c, \u0442\u0430\u043a \u0438 \u043e\u0441\u0432\u043e\u0431\u043e\u0436\u0434\u0451\u043d\u043d\u044b\u0435.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%9f%d1%80%d0%b8%d0%bc%d0%b5%d1%80\"><\/span>\u041f\u0440\u0438\u043c\u0435\u0440<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0412\u0430\u0448\u0430 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u044f \u0437\u0430\u043f\u043b\u0430\u0442\u0438\u043b\u0430 \u043d\u0435\u043c\u0435\u0446\u043a\u043e\u043c\u0443 \u0440\u0435\u043a\u043b\u0430\u043c\u043d\u043e\u043c\u0443 \u0430\u0433\u0435\u043d\u0442\u0441\u0442\u0432\u0443 50 000 \u0435\u0432\u0440\u043e \u0437\u0430 \u043c\u0430\u0440\u043a\u0435\u0442\u0438\u043d\u0433\u043e\u0432\u0443\u044e \u043a\u0430\u043c\u043f\u0430\u043d\u0438\u044e. \u041f\u043e \u0421\u0418\u0414\u041d \u041f\u043e\u043b\u044c\u0448\u0430-\u0413\u0435\u0440\u043c\u0430\u043d\u0438\u044f \u0440\u0435\u043a\u043b\u0430\u043c\u043d\u044b\u0435 \u0443\u0441\u043b\u0443\u0433\u0438 \u0441\u043e\u0441\u0442\u0430\u0432\u043b\u044f\u044e\u0442 \u043f\u0440\u0438\u0431\u044b\u043b\u044c \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f \u0438 \u043d\u0435 \u043e\u0431\u043b\u0430\u0433\u0430\u044e\u0442\u0441\u044f WHT \u0432 \u041f\u043e\u043b\u044c\u0448\u0435. \u0423 \u0432\u0430\u0441 \u0435\u0441\u0442\u044c \u0441\u0435\u0440\u0442\u0438\u0444\u0438\u043a\u0430\u0442 \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0441\u0442\u0432\u0430 \u043a\u043e\u043d\u0442\u0440\u0430\u0433\u0435\u043d\u0442\u0430.<\/p>\n<ul>\n<li>CIT-10Z \u2013 \u043d\u0435 \u043f\u043e\u0434\u0430\u0451\u0442\u0441\u044f (\u043d\u0430\u043b\u043e\u0433 \u043d\u0435 \u0443\u0434\u0435\u0440\u0436\u0438\u0432\u0430\u043b\u0441\u044f)<\/li>\n<li>IFT-2R \u2013 \u043f\u043e\u0434\u0430\u0451\u0442\u0441\u044f (\u0432\u044b\u043f\u043b\u0430\u0442\u0430 \u0443\u043a\u0430\u0437\u044b\u0432\u0430\u0435\u0442\u0441\u044f \u043a\u0430\u043a \u043e\u0441\u0432\u043e\u0431\u043e\u0436\u0434\u0451\u043d\u043d\u0430\u044f)<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"%d0%9a%d0%b0%d0%ba%d0%be%d0%b2%d1%8b-%d0%bf%d0%be%d1%81%d0%bb%d0%b5%d0%b4%d1%81%d1%82%d0%b2%d0%b8%d1%8f-%d0%be%d1%88%d0%b8%d0%b1%d0%be%d0%ba-%d0%b2-%d1%80%d0%b0%d1%81%d1%87%d1%91%d1%82%d0%b5-wht\"><\/span>\u041a\u0430\u043a\u043e\u0432\u044b \u043f\u043e\u0441\u043b\u0435\u0434\u0441\u0442\u0432\u0438\u044f \u043e\u0448\u0438\u0431\u043e\u043a \u0432 \u0440\u0430\u0441\u0447\u0451\u0442\u0435 WHT?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u041d\u0435\u043f\u0440\u0430\u0432\u0438\u043b\u044c\u043d\u044b\u0439 \u0440\u0430\u0441\u0447\u0451\u0442 WHT \u043c\u043e\u0436\u0435\u0442 \u043f\u0440\u0438\u0432\u0435\u0441\u0442\u0438 \u043a \u043d\u0435\u043e\u0431\u0445\u043e\u0434\u0438\u043c\u043e\u0441\u0442\u0438 \u0443\u043f\u043b\u0430\u0442\u044b \u043d\u0430\u043b\u043e\u0433\u0430 \u0438\u0437 \u0441\u043e\u0431\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0445 \u0441\u0440\u0435\u0434\u0441\u0442\u0432 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438, \u043f\u0435\u043d\u0435\u0439 \u0437\u0430 \u043f\u0440\u043e\u0441\u0440\u043e\u0447\u043a\u0443 \u0438 \u0443\u0433\u043e\u043b\u043e\u0432\u043d\u043e-\u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u0441\u0430\u043d\u043a\u0446\u0438\u0439. \u041d\u0430\u0446\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u0430\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u0430\u044f \u0430\u0434\u043c\u0438\u043d\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u044f \u0438\u043d\u0442\u0435\u043d\u0441\u0438\u0432\u043d\u043e \u043f\u0440\u043e\u0432\u0435\u0440\u044f\u0435\u0442 \u0440\u0430\u0441\u0447\u0451\u0442\u044b WHT.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%a2%d0%b8%d0%bf%d0%b8%d1%87%d0%bd%d1%8b%d0%b5-%d0%bf%d0%be%d1%81%d0%bb%d0%b5%d0%b4%d1%81%d1%82%d0%b2%d0%b8%d1%8f\"><\/span>\u0422\u0438\u043f\u0438\u0447\u043d\u044b\u0435 \u043f\u043e\u0441\u043b\u0435\u0434\u0441\u0442\u0432\u0438\u044f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>\u0414\u043e\u043d\u0430\u0447\u0438\u0441\u043b\u0435\u043d\u0438\u0435 \u043d\u0430\u043b\u043e\u0433\u0430 \u043f\u043e \u043f\u043e\u043b\u043d\u043e\u0439 \u0441\u0442\u0430\u0432\u043a\u0435 (20% \u0438\u043b\u0438 19%)<\/li>\n<li>\u041f\u0435\u043d\u0438 \u0437\u0430 \u043f\u0440\u043e\u0441\u0440\u043e\u0447\u043a\u0443 (\u0441\u043e \u0434\u043d\u044f, \u043a\u043e\u0433\u0434\u0430 \u043d\u0430\u043b\u043e\u0433 \u0434\u043e\u043b\u0436\u0435\u043d \u0431\u044b\u043b \u0431\u044b\u0442\u044c \u0443\u043f\u043b\u0430\u0447\u0435\u043d)<\/li>\n<li>\u0428\u0442\u0440\u0430\u0444 \u0437\u0430 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0435 \u043f\u0440\u0430\u0432\u043e\u043d\u0430\u0440\u0443\u0448\u0435\u043d\u0438\u0435 \u0438\u043b\u0438 \u043f\u0440\u0435\u0441\u0442\u0443\u043f\u043b\u0435\u043d\u0438\u0435<\/li>\n<li>\u0413\u0440\u043e\u0441\u0441\u0438\u043d\u0433-\u0430\u043f \u0432\u044b\u043f\u043b\u0430\u0442\u044b \u2013 \u0435\u0441\u043b\u0438 \u0434\u043e\u0433\u043e\u0432\u043e\u0440 \u043f\u0440\u0435\u0434\u0443\u0441\u043c\u0430\u0442\u0440\u0438\u0432\u0430\u0435\u0442 \u0432\u044b\u043f\u043b\u0430\u0442\u0443 \u043d\u0435\u0442\u0442\u043e \u043a\u043e\u043d\u0442\u0440\u0430\u0433\u0435\u043d\u0442\u0443<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"%d0%93%d1%80%d0%be%d1%81%d1%81%d0%b8%d0%bd%d0%b3-%d0%b0%d0%bf-%e2%80%93-%d0%bb%d0%be%d0%b2%d1%83%d1%88%d0%ba%d0%b0-%d0%b4%d0%bb%d1%8f-%d0%bd%d0%b5%d0%be%d1%81%d0%b2%d0%b5%d0%b4%d0%be%d0%bc%d0%bb%d1%91%d0%bd%d0%bd%d1%8b%d1%85\"><\/span>\u0413\u0440\u043e\u0441\u0441\u0438\u043d\u0433-\u0430\u043f \u2013 \u043b\u043e\u0432\u0443\u0448\u043a\u0430 \u0434\u043b\u044f \u043d\u0435\u043e\u0441\u0432\u0435\u0434\u043e\u043c\u043b\u0451\u043d\u043d\u044b\u0445<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0415\u0441\u043b\u0438 \u0432\u044b \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0438\u043b\u0438\u0441\u044c \u0441 \u043a\u043e\u043d\u0442\u0440\u0430\u0433\u0435\u043d\u0442\u043e\u043c \u043e \u0432\u044b\u043f\u043b\u0430\u0442\u0435 \u0441\u0443\u043c\u043c\u044b \u043d\u0435\u0442\u0442\u043e (\u043f\u043e\u0441\u043b\u0435 \u0432\u044b\u0447\u0435\u0442\u0430 \u043d\u0430\u043b\u043e\u0433\u0430), \u043d\u043e \u043d\u0435 \u0443\u0434\u0435\u0440\u0436\u0430\u043b\u0438 WHT \u2013 \u0432\u044b \u043e\u0431\u044f\u0437\u0430\u043d\u044b \u0443\u043f\u043b\u0430\u0442\u0438\u0442\u044c \u043d\u0430\u043b\u043e\u0433 \u0438\u0437 \u0441\u043e\u0431\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0445 \u0441\u0440\u0435\u0434\u0441\u0442\u0432. \u0411\u0430\u0437\u0430 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u2013 \u0441\u0443\u043c\u043c\u0430 \u0431\u0440\u0443\u0442\u0442\u043e, \u0440\u0430\u0441\u0441\u0447\u0438\u0442\u0430\u043d\u043d\u0430\u044f \u043c\u0435\u0442\u043e\u0434\u043e\u043c \u0433\u0440\u043e\u0441\u0441\u0438\u043d\u0433-\u0430\u043f.<\/p>\n<p>\u041f\u0440\u0438\u043c\u0435\u0440: \u0412\u044b \u0432\u044b\u043f\u043b\u0430\u0442\u0438\u043b\u0438 100 000 \u0437\u043b\u043e\u0442\u044b\u0445 \u043d\u0435\u0442\u0442\u043e \u0431\u0435\u0437 \u0443\u0434\u0435\u0440\u0436\u0430\u043d\u0438\u044f 20% WHT. \u0421\u0443\u043c\u043c\u0430 \u0431\u0440\u0443\u0442\u0442\u043e = 100 000 \/ 0,80 = 125 000 \u0437\u043b\u043e\u0442\u044b\u0445. \u041d\u0430\u043b\u043e\u0433 = 25 000 \u0437\u043b\u043e\u0442\u044b\u0445 \u043f\u043b\u044e\u0441 \u043f\u0435\u043d\u0438.<\/p>\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 \u0430\u043d\u0430\u043b\u0438\u0437\u0430 \u0431\u043e\u043b\u0435\u0435 300 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439, \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u043c\u044b \u043e\u0431\u0441\u043b\u0443\u0436\u0438\u0432\u0430\u0435\u043c \u0432 Progress Holding, \u043c\u044b \u0432\u044b\u044f\u0432\u0438\u043b\u0438 \u043d\u0430\u0438\u0431\u043e\u043b\u0435\u0435 \u0440\u0430\u0441\u043f\u0440\u043e\u0441\u0442\u0440\u0430\u043d\u0451\u043d\u043d\u044b\u0435 \u043f\u0440\u043e\u0431\u043b\u0435\u043c\u044b, \u0441\u0432\u044f\u0437\u0430\u043d\u043d\u044b\u0435 \u0441 \u043d\u0430\u043b\u043e\u0433\u043e\u043c \u0443 \u0438\u0441\u0442\u043e\u0447\u043d\u0438\u043a\u0430. \u0411\u043e\u043b\u044c\u0448\u0438\u043d\u0441\u0442\u0432\u043e \u043e\u0448\u0438\u0431\u043e\u043a \u0432\u043e\u0437\u043d\u0438\u043a\u0430\u0435\u0442 \u0438\u0437-\u0437\u0430 \u043d\u0435\u0437\u043d\u0430\u043d\u0438\u044f \u043e\u0431\u044f\u0437\u0430\u043d\u043d\u043e\u0441\u0442\u0435\u0439 \u0438\u043b\u0438 \u043d\u0435\u043f\u0440\u0430\u0432\u0438\u043b\u044c\u043d\u043e\u0439 \u043a\u0432\u0430\u043b\u0438\u0444\u0438\u043a\u0430\u0446\u0438\u0438 \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u0439.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%a1%d0%b0%d0%bc%d1%8b%d0%b5-%d1%87%d0%b0%d1%81%d1%82%d1%8b%d0%b5-%d0%be%d1%88%d0%b8%d0%b1%d0%ba%d0%b8-%d0%bd%d0%b0%d1%88%d0%b8%d1%85-%d0%ba%d0%bb%d0%b8%d0%b5%d0%bd%d1%82%d0%be%d0%b2\"><\/span>\u0421\u0430\u043c\u044b\u0435 \u0447\u0430\u0441\u0442\u044b\u0435 \u043e\u0448\u0438\u0431\u043a\u0438 \u043d\u0430\u0448\u0438\u0445 \u043a\u043b\u0438\u0435\u043d\u0442\u043e\u0432<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li><strong>\u041e\u0442\u0441\u0443\u0442\u0441\u0442\u0432\u0438\u0435 \u0430\u043d\u0430\u043b\u0438\u0437\u0430 \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u0439 \u043d\u0430 \u043f\u0440\u0435\u0434\u043c\u0435\u0442 WHT<\/strong> \u2013 60% \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439 \u0441 \u0438\u043d\u043e\u0441\u0442\u0440\u0430\u043d\u043d\u044b\u043c\u0438 \u043a\u043e\u043d\u0442\u0440\u0430\u0433\u0435\u043d\u0442\u0430\u043c\u0438 \u043d\u0435 \u043f\u0440\u043e\u0432\u0435\u0440\u044f\u044e\u0442, \u043e\u0431\u043b\u0430\u0433\u0430\u0435\u0442\u0441\u044f \u043b\u0438 \u0434\u0430\u043d\u043d\u0430\u044f \u0432\u044b\u043f\u043b\u0430\u0442\u0430 \u043d\u0430\u043b\u043e\u0433\u043e\u043c \u0443 \u0438\u0441\u0442\u043e\u0447\u043d\u0438\u043a\u0430. \u0423\u0437\u043d\u0430\u044e\u0442 \u043e\u0431 \u043e\u0431\u044f\u0437\u0430\u043d\u043d\u043e\u0441\u0442\u0438 \u0442\u043e\u043b\u044c\u043a\u043e \u043f\u0440\u0438 \u043f\u0440\u043e\u0432\u0435\u0440\u043a\u0435.<\/li>\n<li><strong>\u0423\u0441\u0442\u0430\u0440\u0435\u0432\u0448\u0438\u0435 \u0441\u0435\u0440\u0442\u0438\u0444\u0438\u043a\u0430\u0442\u044b \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0441\u0442\u0432\u0430<\/strong> \u2013 35% \u043a\u043b\u0438\u0435\u043d\u0442\u043e\u0432 \u0445\u0440\u0430\u043d\u044f\u0442 \u0441\u0435\u0440\u0442\u0438\u0444\u0438\u043a\u0430\u0442\u044b \u0441\u0442\u0430\u0440\u0448\u0435 12 \u043c\u0435\u0441\u044f\u0446\u0435\u0432. \u0411\u0435\u0437 \u0434\u0435\u0439\u0441\u0442\u0432\u0443\u044e\u0449\u0435\u0433\u043e \u0441\u0435\u0440\u0442\u0438\u0444\u0438\u043a\u0430\u0442\u0430 \u043d\u0435\u043b\u044c\u0437\u044f \u043f\u0440\u0438\u043c\u0435\u043d\u0438\u0442\u044c \u043b\u044c\u0433\u043e\u0442\u043d\u0443\u044e \u0441\u0442\u0430\u0432\u043a\u0443.<\/li>\n<li><strong>\u041e\u0442\u0441\u0443\u0442\u0441\u0442\u0432\u0438\u0435 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u0446\u0438\u0438 \u0434\u043e\u043b\u0436\u043d\u043e\u0439 \u043e\u0441\u043c\u043e\u0442\u0440\u0438\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438<\/strong> \u2013 \u043d\u0430\u043b\u0438\u0447\u0438\u0435 \u0441\u0435\u0440\u0442\u0438\u0444\u0438\u043a\u0430\u0442\u0430 \u043d\u0435\u0434\u043e\u0441\u0442\u0430\u0442\u043e\u0447\u043d\u043e. \u041f\u0440\u043e\u0432\u0435\u0440\u044f\u044e\u0449\u0438\u0435 \u0441\u043c\u043e\u0442\u0440\u044f\u0442, \u043f\u0440\u043e\u0432\u0435\u0440\u0438\u043b\u0438 \u043b\u0438 \u0432\u044b \u0441\u0442\u0430\u0442\u0443\u0441 \u0444\u0430\u043a\u0442\u0438\u0447\u0435\u0441\u043a\u043e\u0433\u043e \u043f\u043e\u043b\u0443\u0447\u0430\u0442\u0435\u043b\u044f.<\/li>\n<li><strong>\u0418\u0433\u043d\u043e\u0440\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0435 \u043d\u0435\u043c\u0430\u0442\u0435\u0440\u0438\u0430\u043b\u044c\u043d\u044b\u0445 \u0443\u0441\u043b\u0443\u0433<\/strong> \u2013 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 \u0447\u0430\u0441\u0442\u043e \u043d\u0435 \u0437\u043d\u0430\u044e\u0442, \u0447\u0442\u043e \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0438\u043e\u043d\u043d\u044b\u0435, IT \u0438\u043b\u0438 \u043c\u0430\u0440\u043a\u0435\u0442\u0438\u043d\u0433\u043e\u0432\u044b\u0435 \u0443\u0441\u043b\u0443\u0433\u0438 \u043e\u0431\u043b\u0430\u0433\u0430\u044e\u0442\u0441\u044f WHT. \u0412\u044b\u043f\u043b\u0430\u0447\u0438\u0432\u0430\u044e\u0442 \u043f\u043e\u043b\u043d\u0443\u044e \u0441\u0443\u043c\u043c\u0443 \u043a\u043e\u043d\u0442\u0440\u0430\u0433\u0435\u043d\u0442\u0443 \u0431\u0435\u0437 \u0443\u0434\u0435\u0440\u0436\u0430\u043d\u0438\u044f \u043d\u0430\u043b\u043e\u0433\u0430.<\/li>\n<li><strong>\u041d\u0435\u043f\u0440\u0430\u0432\u0438\u043b\u044c\u043d\u043e\u0435 \u043f\u0440\u0438\u043c\u0435\u043d\u0435\u043d\u0438\u0435 \u0421\u0418\u0414\u041d<\/strong> \u2013 \u043d\u0435\u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 \u043f\u0440\u0438\u043c\u0435\u043d\u044f\u044e\u0442 \u043b\u044c\u0433\u043e\u0442\u044b \u043f\u043e \u0421\u0418\u0414\u041d \u0431\u0435\u0437 \u0432\u044b\u043f\u043e\u043b\u043d\u0435\u043d\u0438\u044f \u0444\u043e\u0440\u043c\u0430\u043b\u044c\u043d\u044b\u0445 \u0442\u0440\u0435\u0431\u043e\u0432\u0430\u043d\u0438\u0439. \u041f\u0440\u0438 \u043f\u0440\u043e\u0432\u0435\u0440\u043a\u0435 \u0442\u0435\u0440\u044f\u044e\u0442 \u043f\u0440\u0430\u0432\u043e \u043d\u0430 \u043f\u043e\u043d\u0438\u0436\u0435\u043d\u043d\u0443\u044e \u0441\u0442\u0430\u0432\u043a\u0443.<\/li>\n<\/ol>\n<h3><span class=\"ez-toc-section\" id=\"%d0%9d%d0%b0%d1%88%d0%b8-%d1%80%d0%b5%d0%ba%d0%be%d0%bc%d0%b5%d0%bd%d0%b4%d0%b0%d1%86%d0%b8%d0%b8\"><\/span>\u041d\u0430\u0448\u0438 \u0440\u0435\u043a\u043e\u043c\u0435\u043d\u0434\u0430\u0446\u0438\u0438<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0412\u043d\u0435\u0434\u0440\u0438\u0442\u0435 \u0432\u043d\u0443\u0442\u0440\u0435\u043d\u043d\u044e\u044e \u043f\u0440\u043e\u0446\u0435\u0434\u0443\u0440\u0443 \u043f\u0440\u043e\u0432\u0435\u0440\u043a\u0438 \u043a\u0430\u0436\u0434\u043e\u0433\u043e \u0438\u043d\u043e\u0441\u0442\u0440\u0430\u043d\u043d\u043e\u0433\u043e \u043f\u043b\u0430\u0442\u0435\u0436\u0430. \u041f\u0440\u043e\u0432\u0435\u0440\u044f\u0439\u0442\u0435, \u043e\u0431\u043b\u0430\u0433\u0430\u0435\u0442\u0441\u044f \u043b\u0438 \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u044f WHT, \u0434\u043e \u043e\u0441\u0443\u0449\u0435\u0441\u0442\u0432\u043b\u0435\u043d\u0438\u044f \u043f\u0435\u0440\u0435\u0432\u043e\u0434\u0430. \u0421\u043e\u0431\u0438\u0440\u0430\u0439\u0442\u0435 \u0441\u0435\u0440\u0442\u0438\u0444\u0438\u043a\u0430\u0442\u044b \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0441\u0442\u0432\u0430 \u0434\u043e \u043f\u0435\u0440\u0432\u043e\u0433\u043e \u043f\u043b\u0430\u0442\u0435\u0436\u0430 \u0438 \u043e\u0431\u043d\u043e\u0432\u043b\u044f\u0439\u0442\u0435 \u0438\u0445 \u0435\u0436\u0435\u0433\u043e\u0434\u043d\u043e.<\/p>\n<p>\u0412 Progress Holding \u043c\u044b \u043f\u043e\u043c\u043e\u0433\u0430\u0435\u043c \u043a\u043b\u0438\u0435\u043d\u0442\u0430\u043c \u0432\u043d\u0435\u0434\u0440\u0438\u0442\u044c \u043f\u0440\u043e\u0446\u0435\u0434\u0443\u0440\u044b WHT \u0438 \u0432\u0435\u0434\u0451\u043c \u043f\u043e\u0441\u0442\u043e\u044f\u043d\u043d\u044b\u0439 \u043c\u043e\u043d\u0438\u0442\u043e\u0440\u0438\u043d\u0433 \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u0439. \u0413\u043e\u0442\u043e\u0432\u0438\u043c \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u0438 CIT-10Z \u0438 \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u0438 IFT-2R. \u0412\u0435\u0434\u0451\u043c \u0437\u0430\u044f\u0432\u043b\u0435\u043d\u0438\u044f \u043d\u0430 \u0432\u043e\u0437\u0432\u0440\u0430\u0442 \u043f\u0435\u0440\u0435\u043f\u043b\u0430\u0447\u0435\u043d\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u0430.<\/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%9d%d1%83%d0%b6%d0%bd%d0%be-%d0%bb%d0%b8-%d1%83%d0%b4%d0%b5%d1%80%d0%b6%d0%b8%d0%b2%d0%b0%d1%82%d1%8c-wht-%d1%81%d0%be-%d1%81%d1%87%d1%91%d1%82%d0%b0-%d0%b7%d0%b0-%d1%85%d0%be%d1%81%d1%82%d0%b8%d0%bd%d0%b3-%d0%be%d1%82-%d0%b0%d0%bc%d0%b5%d1%80%d0%b8%d0%ba%d0%b0%d0%bd%d1%81%d0%ba%d0%be%d0%b9-%d0%ba%d0%be%d0%bc%d0%bf%d0%b0%d0%bd%d0%b8%d0%b8\"><\/span>\u041d\u0443\u0436\u043d\u043e \u043b\u0438 \u0443\u0434\u0435\u0440\u0436\u0438\u0432\u0430\u0442\u044c WHT \u0441\u043e \u0441\u0447\u0451\u0442\u0430 \u0437\u0430 \u0445\u043e\u0441\u0442\u0438\u043d\u0433 \u043e\u0442 \u0430\u043c\u0435\u0440\u0438\u043a\u0430\u043d\u0441\u043a\u043e\u0439 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0414\u0430, \u0443\u0441\u043b\u0443\u0433\u0438 \u0445\u043e\u0441\u0442\u0438\u043d\u0433\u0430 \u043c\u043e\u0433\u0443\u0442 \u043a\u0432\u0430\u043b\u0438\u0444\u0438\u0446\u0438\u0440\u043e\u0432\u0430\u0442\u044c\u0441\u044f \u043a\u0430\u043a \u0443\u0441\u043b\u0443\u0433\u0438 \u043f\u043e \u043e\u0431\u0440\u0430\u0431\u043e\u0442\u043a\u0435 \u0434\u0430\u043d\u043d\u044b\u0445, \u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u044b\u0435 20% WHT. \u041e\u0434\u043d\u0430\u043a\u043e \u043f\u0440\u043e\u0432\u0435\u0440\u044c\u0442\u0435 \u0421\u0418\u0414\u041d \u041f\u043e\u043b\u044c\u0448\u0430-\u0421\u0428\u0410 \u2013 \u043e\u043d\u043e \u043c\u043e\u0436\u0435\u0442 \u043f\u0440\u0435\u0434\u0443\u0441\u043c\u0430\u0442\u0440\u0438\u0432\u0430\u0442\u044c \u043e\u0441\u0432\u043e\u0431\u043e\u0436\u0434\u0435\u043d\u0438\u0435 \u0434\u043b\u044f \u043f\u0440\u0438\u0431\u044b\u043b\u0438 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f. \u0412\u0430\u043c \u043d\u0443\u0436\u0435\u043d \u0441\u0435\u0440\u0442\u0438\u0444\u0438\u043a\u0430\u0442 \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0441\u0442\u0432\u0430 \u0430\u043c\u0435\u0440\u0438\u043a\u0430\u043d\u0441\u043a\u043e\u0433\u043e \u043a\u043e\u043d\u0442\u0440\u0430\u0433\u0435\u043d\u0442\u0430.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%a7%d1%82%d0%be-%d0%b4%d0%b5%d0%bb%d0%b0%d1%82%d1%8c-%d0%b5%d1%81%d0%bb%d0%b8-%d0%ba%d0%be%d0%bd%d1%82%d1%80%d0%b0%d0%b3%d0%b5%d0%bd%d1%82-%d0%be%d1%82%d0%ba%d0%b0%d0%b7%d1%8b%d0%b2%d0%b0%d0%b5%d1%82%d1%81%d1%8f-%d0%bf%d1%80%d0%b5%d0%b4%d0%be%d1%81%d1%82%d0%b0%d0%b2%d0%b8%d1%82%d1%8c-%d1%81%d0%b5%d1%80%d1%82%d0%b8%d1%84%d0%b8%d0%ba%d0%b0%d1%82-%d1%80%d0%b5%d0%b7%d0%b8%d0%b4%d0%b5%d0%bd%d1%82%d1%81%d1%82%d0%b2%d0%b0\"><\/span>\u0427\u0442\u043e \u0434\u0435\u043b\u0430\u0442\u044c, \u0435\u0441\u043b\u0438 \u043a\u043e\u043d\u0442\u0440\u0430\u0433\u0435\u043d\u0442 \u043e\u0442\u043a\u0430\u0437\u044b\u0432\u0430\u0435\u0442\u0441\u044f \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u0438\u0442\u044c \u0441\u0435\u0440\u0442\u0438\u0444\u0438\u043a\u0430\u0442 \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0441\u0442\u0432\u0430?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0411\u0435\u0437 \u0441\u0435\u0440\u0442\u0438\u0444\u0438\u043a\u0430\u0442\u0430 \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0441\u0442\u0432\u0430 \u0432\u044b \u043e\u0431\u044f\u0437\u0430\u043d\u044b \u0443\u0434\u0435\u0440\u0436\u0430\u0442\u044c \u043d\u0430\u043b\u043e\u0433 \u043f\u043e \u043f\u043e\u043b\u043d\u043e\u0439 \u0441\u0442\u0430\u0432\u043a\u0435 (20% \u0438\u043b\u0438 19%). \u0412\u044b \u043d\u0435 \u043c\u043e\u0436\u0435\u0442\u0435 \u043f\u0440\u0438\u043c\u0435\u043d\u0438\u0442\u044c \u043b\u044c\u0433\u043e\u0442\u044b \u043f\u043e \u0421\u0418\u0414\u041d. \u0421\u043e\u043e\u0431\u0449\u0438\u0442\u0435 \u043a\u043e\u043d\u0442\u0440\u0430\u0433\u0435\u043d\u0442\u0443, \u0447\u0442\u043e \u0431\u0435\u0437 \u0441\u0435\u0440\u0442\u0438\u0444\u0438\u043a\u0430\u0442\u0430 \u043e\u043d \u043f\u043e\u043b\u0443\u0447\u0438\u0442 \u043c\u0435\u043d\u044c\u0448\u0443\u044e \u0441\u0443\u043c\u043c\u0443 \u043d\u0435\u0442\u0442\u043e.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%a0%d0%b0%d1%81%d0%bf%d1%80%d0%be%d1%81%d1%82%d1%80%d0%b0%d0%bd%d1%8f%d0%b5%d1%82%d1%81%d1%8f-%d0%bb%d0%b8-wht-%d0%bd%d0%b0-%d0%bf%d0%bb%d0%b0%d1%82%d0%b5%d0%b6%d0%b8-%d0%b2-%d1%81%d1%82%d1%80%d0%b0%d0%bd%d1%8b-%d0%95%d0%a1\"><\/span>\u0420\u0430\u0441\u043f\u0440\u043e\u0441\u0442\u0440\u0430\u043d\u044f\u0435\u0442\u0441\u044f \u043b\u0438 WHT \u043d\u0430 \u043f\u043b\u0430\u0442\u0435\u0436\u0438 \u0432 \u0441\u0442\u0440\u0430\u043d\u044b \u0415\u0421?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0414\u0430, \u043d\u043e \u0434\u043b\u044f \u043d\u0435\u043a\u043e\u0442\u043e\u0440\u044b\u0445 \u0432\u044b\u043f\u043b\u0430\u0442 (\u043f\u0440\u043e\u0446\u0435\u043d\u0442\u044b, \u0440\u043e\u044f\u043b\u0442\u0438, \u0434\u0438\u0432\u0438\u0434\u0435\u043d\u0434\u044b) \u043c\u0435\u0436\u0434\u0443 \u0441\u0432\u044f\u0437\u0430\u043d\u043d\u044b\u043c\u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u044f\u043c\u0438 \u0432 \u0415\u0421 \u043c\u043e\u0433\u0443\u0442 \u0434\u0435\u0439\u0441\u0442\u0432\u043e\u0432\u0430\u0442\u044c \u043e\u0441\u0432\u043e\u0431\u043e\u0436\u0434\u0435\u043d\u0438\u044f \u043f\u043e \u0434\u0438\u0440\u0435\u043a\u0442\u0438\u0432\u0430\u043c \u0415\u0421. \u0423\u0441\u043b\u043e\u0432\u0438\u044f \u0441\u0442\u0440\u043e\u0433\u0438\u0435 \u2013 \u043a\u043e\u043d\u0442\u0440\u0430\u0433\u0435\u043d\u0442 \u0434\u043e\u043b\u0436\u0435\u043d \u0432\u043b\u0430\u0434\u0435\u0442\u044c \u043a\u0430\u043a \u043c\u0438\u043d\u0438\u043c\u0443\u043c 25% \u0430\u043a\u0446\u0438\u0439 \u0432 \u0442\u0435\u0447\u0435\u043d\u0438\u0435 2 \u043b\u0435\u0442, \u0441\u0440\u0435\u0434\u0438 \u043f\u0440\u043e\u0447\u0435\u0433\u043e.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%a1%d0%ba%d0%be%d0%bb%d1%8c%d0%ba%d0%be-%d1%85%d1%80%d0%b0%d0%bd%d0%b8%d1%82%d1%8c-%d0%b4%d0%be%d0%ba%d1%83%d0%bc%d0%b5%d0%bd%d1%82%d0%b0%d1%86%d0%b8%d1%8e-wht\"><\/span>\u0421\u043a\u043e\u043b\u044c\u043a\u043e \u0445\u0440\u0430\u043d\u0438\u0442\u044c \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u0446\u0438\u044e WHT?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0414\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u0446\u0438\u044e (\u0441\u0435\u0440\u0442\u0438\u0444\u0438\u043a\u0430\u0442\u044b \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0441\u0442\u0432\u0430, \u0437\u0430\u044f\u0432\u043b\u0435\u043d\u0438\u044f, \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u044b) \u0445\u0440\u0430\u043d\u0438\u0442\u0435 5 \u043b\u0435\u0442 \u0441 \u043a\u043e\u043d\u0446\u0430 \u0433\u043e\u0434\u0430, \u0432 \u043a\u043e\u0442\u043e\u0440\u043e\u043c \u0438\u0441\u0442\u0451\u043a \u0441\u0440\u043e\u043a \u0443\u043f\u043b\u0430\u0442\u044b \u043d\u0430\u043b\u043e\u0433\u0430. \u041f\u0440\u0438 \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u044f\u0445 \u0441\u0432\u044b\u0448\u0435 2 \u043c\u043b\u043d \u0437\u043b\u043e\u0442\u044b\u0445 \u2013 5 \u043b\u0435\u0442 \u0441 \u043c\u043e\u043c\u0435\u043d\u0442\u0430 \u043f\u043e\u0434\u0430\u0447\u0438 \u0437\u0430\u044f\u0432\u043b\u0435\u043d\u0438\u044f \u043d\u0430 \u0432\u043e\u0437\u0432\u0440\u0430\u0442.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%94%d0%be%d0%bb%d0%b6%d0%b5%d0%bd-%d0%bb%d0%b8-%d0%b8%d0%bd%d0%b4%d0%b8%d0%b2%d0%b8%d0%b4%d1%83%d0%b0%d0%bb%d1%8c%d0%bd%d1%8b%d0%b9-%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%8c-%d1%82%d0%b0%d0%ba%d0%b6%d0%b5-%d1%83%d0%b4%d0%b5%d1%80%d0%b6%d0%b8%d0%b2%d0%b0%d1%82%d1%8c-wht\"><\/span>\u0414\u043e\u043b\u0436\u0435\u043d \u043b\u0438 \u0438\u043d\u0434\u0438\u0432\u0438\u0434\u0443\u0430\u043b\u044c\u043d\u044b\u0439 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u044c \u0442\u0430\u043a\u0436\u0435 \u0443\u0434\u0435\u0440\u0436\u0438\u0432\u0430\u0442\u044c WHT?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0414\u0430. \u041a\u0430\u0436\u0434\u044b\u0439 \u043f\u043e\u043b\u044c\u0441\u043a\u0438\u0439 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u044c, \u0432\u044b\u043f\u043b\u0430\u0447\u0438\u0432\u0430\u044e\u0449\u0438\u0439 \u0441\u0443\u043c\u043c\u044b \u0438\u043d\u043e\u0441\u0442\u0440\u0430\u043d\u043d\u044b\u043c \u0441\u0443\u0431\u044a\u0435\u043a\u0442\u0430\u043c, \u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u043e\u043c WHT. \u042d\u0442\u043e \u043a\u0430\u0441\u0430\u0435\u0442\u0441\u044f \u043a\u0430\u043a \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439, \u0442\u0430\u043a \u0438 \u0444\u0438\u0437\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u043b\u0438\u0446, \u0432\u0435\u0434\u0443\u0449\u0438\u0445 \u0445\u043e\u0437\u044f\u0439\u0441\u0442\u0432\u0435\u043d\u043d\u0443\u044e \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u044c.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%a7%d1%82%d0%be-%d0%b4%d0%b5%d0%bb%d0%b0%d1%82%d1%8c-%d0%b5%d1%81%d0%bb%d0%b8-%d1%8f-%d0%b7%d0%b0%d0%b1%d1%8b%d0%bb-%d1%83%d0%b4%d0%b5%d1%80%d0%b6%d0%b0%d1%82%d1%8c-wht-%d1%81-%d0%bf%d0%bb%d0%b0%d1%82%d0%b5%d0%b6%d0%b0-%d0%bd%d0%b5%d1%81%d0%ba%d0%be%d0%bb%d1%8c%d0%ba%d0%be-%d0%bc%d0%b5%d1%81%d1%8f%d1%86%d0%b5%d0%b2-%d0%bd%d0%b0%d0%b7%d0%b0%d0%b4\"><\/span>\u0427\u0442\u043e \u0434\u0435\u043b\u0430\u0442\u044c, \u0435\u0441\u043b\u0438 \u044f \u0437\u0430\u0431\u044b\u043b \u0443\u0434\u0435\u0440\u0436\u0430\u0442\u044c WHT \u0441 \u043f\u043b\u0430\u0442\u0435\u0436\u0430 \u043d\u0435\u0441\u043a\u043e\u043b\u044c\u043a\u043e \u043c\u0435\u0441\u044f\u0446\u0435\u0432 \u043d\u0430\u0437\u0430\u0434?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0423\u043f\u043b\u0430\u0442\u0438\u0442\u0435 \u043d\u0430\u043b\u043e\u0433 \u0441 \u043f\u0435\u043d\u044f\u043c\u0438 \u0437\u0430 \u043f\u0440\u043e\u0441\u0440\u043e\u0447\u043a\u0443 \u0438 \u043f\u043e\u0434\u0430\u0439\u0442\u0435 \u044f\u0432\u043a\u0443 \u0441 \u043f\u043e\u0432\u0438\u043d\u043d\u043e\u0439 \u0432 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0439 \u043e\u0440\u0433\u0430\u043d. \u042f\u0432\u043a\u0430 \u0441 \u043f\u043e\u0432\u0438\u043d\u043d\u043e\u0439 \u0437\u0430\u0449\u0438\u0449\u0430\u0435\u0442 \u043e\u0442 \u0448\u0442\u0440\u0430\u0444\u0430, \u0435\u0441\u043b\u0438 \u043f\u043e\u0434\u0430\u043d\u0430 \u0434\u043e \u043e\u0431\u043d\u0430\u0440\u0443\u0436\u0435\u043d\u0438\u044f \u043d\u0430\u0440\u0443\u0448\u0435\u043d\u0438\u044f \u043e\u0440\u0433\u0430\u043d\u043e\u043c. \u0417\u0430\u0442\u0435\u043c \u043f\u043e\u0434\u0430\u0439\u0442\u0435 \u043f\u0440\u043e\u0441\u0440\u043e\u0447\u0435\u043d\u043d\u044b\u0435 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u0438.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%d0%98%d1%82%d0%be%d0%b3%d0%b8\"><\/span>\u0418\u0442\u043e\u0433\u0438<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u041d\u0430\u043b\u043e\u0433 \u0443 \u0438\u0441\u0442\u043e\u0447\u043d\u0438\u043a\u0430 \u043a\u0430\u0441\u0430\u0435\u0442\u0441\u044f \u043a\u0430\u0436\u0434\u043e\u0439 \u043f\u043e\u043b\u044c\u0441\u043a\u043e\u0439 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438, \u0432\u044b\u043f\u043b\u0430\u0447\u0438\u0432\u0430\u044e\u0449\u0435\u0439 \u0438\u043d\u043e\u0441\u0442\u0440\u0430\u043d\u043d\u044b\u043c \u043a\u043e\u043d\u0442\u0440\u0430\u0433\u0435\u043d\u0442\u0430\u043c \u0437\u0430 \u043d\u0435\u043c\u0430\u0442\u0435\u0440\u0438\u0430\u043b\u044c\u043d\u044b\u0435 \u0443\u0441\u043b\u0443\u0433\u0438, \u043b\u0438\u0446\u0435\u043d\u0437\u0438\u0438, \u043f\u0440\u043e\u0446\u0435\u043d\u0442\u044b \u0438\u043b\u0438 \u0434\u0438\u0432\u0438\u0434\u0435\u043d\u0434\u044b. \u0411\u0430\u0437\u043e\u0432\u044b\u0435 \u0441\u0442\u0430\u0432\u043a\u0438 \u2013 20% \u0438 19%, \u043d\u043e \u0438\u0445 \u043c\u043e\u0436\u043d\u043e \u0441\u043d\u0438\u0437\u0438\u0442\u044c \u0431\u043b\u0430\u0433\u043e\u0434\u0430\u0440\u044f \u0441\u043e\u0433\u043b\u0430\u0448\u0435\u043d\u0438\u044f\u043c \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. \u041e\u0434\u043d\u0430\u043a\u043e \u0434\u043b\u044f \u044d\u0442\u043e\u0433\u043e \u043d\u0435\u043e\u0431\u0445\u043e\u0434\u0438\u043c\u043e \u0438\u043c\u0435\u0442\u044c \u0441\u0435\u0440\u0442\u0438\u0444\u0438\u043a\u0430\u0442 \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0441\u0442\u0432\u0430 \u0438 \u043f\u0440\u043e\u044f\u0432\u0438\u0442\u044c \u0434\u043e\u043b\u0436\u043d\u0443\u044e \u043e\u0441\u043c\u043e\u0442\u0440\u0438\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u044c.<\/p>\n<p>\u041f\u0440\u043e\u0432\u0435\u0440\u043a\u0438 WHT \u044f\u0432\u043b\u044f\u044e\u0442\u0441\u044f \u043f\u0440\u0438\u043e\u0440\u0438\u0442\u0435\u0442\u043e\u043c \u041d\u0430\u0446\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u043e\u0439 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0439 \u0430\u0434\u043c\u0438\u043d\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u0438. \u041e\u0448\u0438\u0431\u043a\u0438 \u0434\u043e\u0440\u043e\u0433\u043e \u043e\u0431\u0445\u043e\u0434\u044f\u0442\u0441\u044f \u2013 \u0434\u043e\u043d\u0430\u0447\u0438\u0441\u043b\u0435\u043d\u0438\u044f, \u043f\u0435\u043d\u0438 \u0438 \u0441\u0430\u043d\u043a\u0446\u0438\u0438 \u043c\u043e\u0433\u0443\u0442 \u043f\u0440\u0435\u0432\u044b\u0441\u0438\u0442\u044c \u0441\u0430\u043c \u043d\u0430\u043b\u043e\u0433. \u0412\u043d\u0435\u0434\u0440\u0438\u0442\u0435 \u043f\u0440\u043e\u0446\u0435\u0434\u0443\u0440\u044b \u043f\u0440\u043e\u0432\u0435\u0440\u043a\u0438 \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u0439 \u0438 \u0441\u043e\u0431\u0438\u0440\u0430\u0439\u0442\u0435 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u0446\u0438\u044e \u043d\u0430 \u043f\u043e\u0441\u0442\u043e\u044f\u043d\u043d\u043e\u0439 \u043e\u0441\u043d\u043e\u0432\u0435.<\/p>\n<p>\u041d\u0443\u0436\u043d\u0430 \u043f\u043e\u043c\u043e\u0449\u044c \u0432 \u0440\u0430\u0441\u0447\u0451\u0442\u0435 WHT \u0438\u043b\u0438 \u0445\u043e\u0442\u0438\u0442\u0435 \u0432\u043d\u0435\u0434\u0440\u0438\u0442\u044c \u043f\u0440\u043e\u0446\u0435\u0434\u0443\u0440\u044b \u0432 \u0441\u0432\u043e\u0435\u0439 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438? \u0421\u0432\u044f\u0436\u0438\u0442\u0435\u0441\u044c \u0441 Progress Holding. \u041c\u044b \u043e\u0431\u0441\u043b\u0443\u0436\u0438\u0432\u0430\u0435\u043c \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 \u0441 \u0438\u043d\u043e\u0441\u0442\u0440\u0430\u043d\u043d\u044b\u043c\u0438 \u043a\u043e\u043d\u0442\u0440\u0430\u0433\u0435\u043d\u0442\u0430\u043c\u0438 \u0438 \u0441\u043f\u0435\u0446\u0438\u0430\u043b\u0438\u0437\u0438\u0440\u0443\u0435\u043c\u0441\u044f \u043d\u0430 \u043c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u044b\u0445 \u0440\u0430\u0441\u0447\u0451\u0442\u0430\u0445. \u0417\u0432\u043e\u043d\u0438\u0442\u0435 <strong>+48 603 232 418<\/strong> \u0438\u043b\u0438 \u043f\u0438\u0448\u0438\u0442\u0435 \u043d\u0430 <strong>office@progressholding.pl<\/strong>.<\/p>\n<\/article>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>\u0415\u0441\u043b\u0438 \u0432\u0430\u0448\u0430 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u044f \u043f\u043b\u0430\u0442\u0438\u0442 \u0438\u043d\u043e\u0441\u0442\u0440\u0430\u043d\u043d\u044b\u043c \u043a\u043e\u043d\u0442\u0440\u0430\u0433\u0435\u043d\u0442\u0430\u043c \u0437\u0430 \u0443\u0441\u043b\u0443\u0433\u0438, \u043b\u0438\u0446\u0435\u043d\u0437\u0438\u0438, \u043f\u0440\u043e\u0446\u0435\u043d\u0442\u044b \u0438\u043b\u0438 \u0434\u0438\u0432\u0438\u0434\u0435\u043d\u0434\u044b \u2013 \u0432\u044b \u043e\u0431\u044f\u0437\u0430\u043d\u044b \u0443\u0434\u0435\u0440\u0436\u0430\u0442\u044c \u0438 \u0443\u043f\u043b\u0430\u0442\u0438\u0442\u044c \u043d\u0430\u043b\u043e\u0433 \u0443 \u0438\u0441\u0442\u043e\u0447\u043d\u0438\u043a\u0430 (WHT). \u0411\u0430\u0437\u043e\u0432\u0430\u044f \u0441\u0442\u0430\u0432\u043a\u0430 \u0441\u043e\u0441\u0442\u0430\u0432\u043b\u044f\u0435\u0442 20% \u0434\u043b\u044f \u0443\u0441\u043b\u0443\u0433 \u0438 19% \u0434\u043b\u044f \u0434\u0438\u0432\u0438\u0434\u0435\u043d\u0434\u043e\u0432. \u041d\u0435\u0443\u0434\u0435\u0440\u0436\u0430\u043d\u0438\u0435 \u043d\u0430\u043b\u043e\u0433\u0430 \u0438\u043b\u0438 \u043e\u0448\u0438\u0431\u043a\u0438 \u0432 \u0440\u0430\u0441\u0447\u0451\u0442\u0430\u0445 \u043c\u043e\u0433\u0443\u0442 \u043f\u0440\u0438\u0432\u0435\u0441\u0442\u0438 \u043a \u0441\u0430\u043d\u043a\u0446\u0438\u044f\u043c \u0438 \u043d\u0435\u043e\u0431\u0445\u043e\u0434\u0438\u043c\u043e\u0441\u0442\u0438 \u0443\u043f\u043b\u0430\u0442\u044b \u043d\u0430\u043b\u043e\u0433\u0430 \u0438\u0437 \u0441\u043e\u0431\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0445 \u0441\u0440\u0435\u0434\u0441\u0442\u0432 \u0441 \u043f\u0440\u043e\u0446\u0435\u043d\u0442\u0430\u043c\u0438. \u0427\u0442\u043e \u0442\u0430\u043a\u043e\u0435 \u043d\u0430\u043b\u043e\u0433 \u0443 [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":5751,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5749","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=\"\u041d\u0430\u043b\u043e\u0433 \u0443 \u0438\u0441\u0442\u043e\u0447\u043d\u0438\u043a\u0430 WHT \u0432 \u041f\u043e\u043b\u044c\u0448\u0435 2026. \u0421\u0442\u0430\u0432\u043a\u0438 20% \u0438 19%, \u043b\u0438\u043c\u0438\u0442 2 \u043c\u043b\u043d \u0437\u043b\u043e\u0442\u044b\u0445, \u0441\u0440\u043e\u043a\u0438 CIT-10Z \u0438 IFT-2R. \u0423\u0437\u043d\u0430\u0439\u0442\u0435 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