{"id":855,"date":"2022-06-14T13:34:42","date_gmt":"2022-06-14T11:34:42","guid":{"rendered":"https:\/\/progressholding.pl\/?p=855"},"modified":"2024-09-24T13:16:13","modified_gmt":"2024-09-24T11:16:13","slug":"zmiany-podatkowe-od-1-lipca-2022-2","status":"publish","type":"post","link":"https:\/\/progressholding.pl\/ru\/nalogovye-izmeneniq-s-1-iyulq-2022-goda\/","title":{"rendered":"\u041d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0435 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u0441 1 \u0438\u044e\u043b\u044f 2022 \u0433\u043e\u0434\u0430"},"content":{"rendered":"<p>\u0412 \u0447\u0435\u0442\u0432\u0435\u0440\u0433, 9 \u0438\u044e\u043d\u044f, \u0421\u0435\u0439\u043c \u043f\u0440\u0438\u043d\u044f\u043b \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u0432 \u043f\u043e\u043b\u044c\u0441\u043a\u043e\u0435 \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u043e, \u0431\u043e\u043b\u044c\u0448\u0438\u043d\u0441\u0442\u0432\u043e \u0438\u0437 \u043a\u043e\u0442\u043e\u0440\u044b\u0445 \u0432\u0441\u0442\u0443\u043f\u044f\u0442 \u0432 \u0441\u0438\u043b\u0443 1 \u0438\u044e\u043b\u044f. \u0412\u043e\u0442 \u0441\u0430\u043c\u044b\u0435 \u0432\u0430\u0436\u043d\u044b\u0435 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f, \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u043d\u0430\u0441 \u0436\u0434\u0443\u0442:<\/p>\n<ul>\n<li>\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\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/progressholding.pl\/ru\/nalogovye-izmeneniq-s-1-iyulq-2022-goda\/#%d0%91%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%bd%d0%b0-%d0%bf%d1%80%d0%b8%d0%b1%d1%8b%d0%bb%d1%8c-pit\" >\u0411\u043e\u043b\u0435\u0435 \u043d\u0438\u0437\u043a\u0438\u0439 \u043d\u0430\u043b\u043e\u0433 \u043d\u0430 \u043f\u0440\u0438\u0431\u044b\u043b\u044c (PIT)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/progressholding.pl\/ru\/nalogovye-izmeneniq-s-1-iyulq-2022-goda\/#%d0%9e%d1%82%d0%bc%d0%b5%d0%bd%d0%b0-%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%be%d0%b2%d1%8b%d1%85-%d0%bb%d1%8c%d0%b3%d0%be%d1%82-%d0%b4%d0%bb%d1%8f-%d1%81%d1%80%d0%b5%d0%b4%d0%bd%d0%b5%d0%b3%d0%be-%d0%ba%d0%bb%d0%b0%d1%81%d1%81%d0%b0\" >\u041e\u0442\u043c\u0435\u043d\u0430 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u043b\u044c\u0433\u043e\u0442 \u0434\u043b\u044f \u0441\u0440\u0435\u0434\u043d\u0435\u0433\u043e \u043a\u043b\u0430\u0441\u0441\u0430<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/progressholding.pl\/ru\/nalogovye-izmeneniq-s-1-iyulq-2022-goda\/#%d0%9c%d0%b5%d0%bd%d1%8c%d1%88%d0%b0%d1%8f-%d1%81%d1%83%d0%bc%d0%bc%d0%b0-%d1%83%d0%bc%d0%b5%d0%bd%d1%8c%d1%88%d0%b5%d0%bd%d0%b8%d1%8f-%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%b0-%d0%b7%d0%b0%d0%b4%d0%b5%d1%80%d0%b6%d0%ba%d0%b0-pit-2\" >\u041c\u0435\u043d\u044c\u0448\u0430\u044f \u0441\u0443\u043c\u043c\u0430 \u0443\u043c\u0435\u043d\u044c\u0448\u0435\u043d\u0438\u044f \u043d\u0430\u043b\u043e\u0433\u0430 (\u0437\u0430\u0434\u0435\u0440\u0436\u043a\u0430 PIT-2)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/progressholding.pl\/ru\/nalogovye-izmeneniq-s-1-iyulq-2022-goda\/#%d0%9f%d0%be%d1%81%d0%be%d0%b1%d0%b8%d0%b5-%d0%bf%d0%be-%d0%b2%d0%b7%d0%bd%d0%be%d1%81%d0%b0%d0%bc-%d0%b4%d0%bb%d1%8f-%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%d0%b5%d0%b9\" >\u041f\u043e\u0441\u043e\u0431\u0438\u0435 \u043f\u043e \u0432\u0437\u043d\u043e\u0441\u0430\u043c \u0434\u043b\u044f \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u0435\u0439<\/a><\/li><\/ul><\/nav><\/div>\n<h4><span class=\"ez-toc-section\" id=\"%d0%91%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%bd%d0%b0-%d0%bf%d1%80%d0%b8%d0%b1%d1%8b%d0%bb%d1%8c-pit\"><\/span><strong>\u0411\u043e\u043b\u0435\u0435 \u043d\u0438\u0437\u043a\u0438\u0439 \u043d\u0430\u043b\u043e\u0433 \u043d\u0430 \u043f\u0440\u0438\u0431\u044b\u043b\u044c (<\/strong><strong>PIT<\/strong><strong>)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/li>\n<\/ul>\n<p>\u0421\u0442\u0430\u0432\u043a\u0430 \u043d\u0430\u043b\u043e\u0433\u0430 \u043d\u0430 \u043f\u0440\u0438\u0431\u044b\u043b\u044c \u0441\u043d\u0438\u0437\u0438\u0442\u0441\u044f \u0441 17 \u0434\u043e 12%. \u0421\u043e\u0442\u0440\u0443\u0434\u043d\u0438\u043a\u0438, \u0440\u0430\u0431\u043e\u0442\u0430\u044e\u0449\u0438\u0435 \u043f\u043e\u043b\u043d\u044b\u0439 \u0440\u0430\u0431\u043e\u0447\u0438\u0439 \u0434\u0435\u043d\u044c, \u043f\u043e \u0433\u0440\u0430\u0436\u0434\u0430\u043d\u0441\u043a\u043e-\u043f\u0440\u0430\u0432\u043e\u0432\u044b\u043c \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0430\u043c, \u043f\u0435\u043d\u0441\u0438\u043e\u043d\u0435\u0440\u044b \u0438 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u0438, \u043f\u043b\u0430\u0442\u044f\u0449\u0438\u0435 \u043f\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0439 \u0448\u043a\u0430\u043b\u0435, \u043d\u0430\u0447\u043d\u0443\u0442 \u043f\u043b\u0430\u0442\u0438\u0442\u044c \u0432 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u0443\u044e \u0438\u043d\u0441\u043f\u0435\u043a\u0446\u0438\u044e \u043c\u0435\u043d\u044c\u0448\u0435, \u0447\u0442\u043e \u043f\u0440\u0438\u0432\u0435\u0434\u0435\u0442 \u043a \u0443\u0432\u0435\u043b\u0438\u0447\u0435\u043d\u0438\u044e \u0442\u0440\u0430\u043d\u0441\u0444\u0435\u0440\u0442\u043e\u0432. \u0421\u043d\u0438\u0436\u0435\u043d\u0438\u0435 \u0441\u0442\u0430\u0432\u043a\u0438 \u043d\u0430\u043b\u043e\u0433\u0430 \u0432\u0441\u0442\u0443\u043f\u0438\u0442 \u0432 \u0441\u0438\u043b\u0443 \u0437\u0430\u0434\u043d\u0438\u043c \u0447\u0438\u0441\u043b\u043e\u043c, \u0441 1 \u044f\u043d\u0432\u0430\u0440\u044f. \u0412\u0435\u0441\u043d\u043e\u0439 2023 \u0433\u043e\u0434\u0430 \u0437\u043d\u0430\u0447\u0438\u0442\u0435\u043b\u044c\u043d\u0430\u044f \u0447\u0430\u0441\u0442\u044c \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u043e\u0432 \u043f\u043e\u043b\u0443\u0447\u0438\u0442 \u0431\u043e\u043b\u0435\u0435 \u0432\u044b\u0441\u043e\u043a\u0438\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0435 \u0432\u043e\u0437\u0432\u0440\u0430\u0442\u044b, \u0447\u0435\u043c \u0440\u0430\u043d\u044c\u0448\u0435 &#8212; \u0437\u0430 \u0448\u0435\u0441\u0442\u044c \u043c\u0435\u0441\u044f\u0446\u0435\u0432 \u043e\u043d\u0438 \u043e\u0442\u0434\u0430\u043b\u0438 \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0439 \u043d\u0430\u043b\u043e\u0433 \u043d\u0430 \u0443\u0440\u043e\u0432\u043d\u0435 17%, \u0430 \u0432 \u0440\u0430\u0441\u0447\u0435\u0442\u043d\u043e\u043c \u043f\u0435\u0440\u0438\u043e\u0434\u0435 \u043f\u0440\u0438\u0447\u0438\u0442\u0430\u044e\u0449\u0438\u0439\u0441\u044f \u043d\u0430\u043b\u043e\u0433 \u0441\u043e\u0441\u0442\u0430\u0432\u0438\u0442 12%.<\/p>\n<ul>\n<li>\n<h4><span class=\"ez-toc-section\" id=\"%d0%9e%d1%82%d0%bc%d0%b5%d0%bd%d0%b0-%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%be%d0%b2%d1%8b%d1%85-%d0%bb%d1%8c%d0%b3%d0%be%d1%82-%d0%b4%d0%bb%d1%8f-%d1%81%d1%80%d0%b5%d0%b4%d0%bd%d0%b5%d0%b3%d0%be-%d0%ba%d0%bb%d0%b0%d1%81%d1%81%d0%b0\"><\/span><strong>\u041e\u0442\u043c\u0435\u043d\u0430 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u043b\u044c\u0433\u043e\u0442 \u0434\u043b\u044f \u0441\u0440\u0435\u0434\u043d\u0435\u0433\u043e \u043a\u043b\u0430\u0441\u0441\u0430<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/li>\n<\/ul>\n<ul>\n<li>\n<h4><span class=\"ez-toc-section\" id=\"%d0%9c%d0%b5%d0%bd%d1%8c%d1%88%d0%b0%d1%8f-%d1%81%d1%83%d0%bc%d0%bc%d0%b0-%d1%83%d0%bc%d0%b5%d0%bd%d1%8c%d1%88%d0%b5%d0%bd%d0%b8%d1%8f-%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%b0-%d0%b7%d0%b0%d0%b4%d0%b5%d1%80%d0%b6%d0%ba%d0%b0-pit-2\"><\/span><strong>\u041c\u0435\u043d\u044c\u0448\u0430\u044f \u0441\u0443\u043c\u043c\u0430 \u0443\u043c\u0435\u043d\u044c\u0448\u0435\u043d\u0438\u044f \u043d\u0430\u043b\u043e\u0433\u0430 (\u0437\u0430\u0434\u0435\u0440\u0436\u043a\u0430 <\/strong><strong>PIT<\/strong><strong>-2)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/li>\n<\/ul>\n<p>\u041d\u0430 \u043e\u0441\u043d\u043e\u0432\u0430\u043d\u0438\u0438 PIT-2 \u0440\u0430\u0431\u043e\u0442\u043e\u0434\u0430\u0442\u0435\u043b\u044c \u043c\u043e\u0436\u0435\u0442 \u0443\u043c\u0435\u043d\u044c\u0448\u0438\u0442\u044c \u043d\u0430\u043b\u043e\u0433, \u043f\u0440\u0438\u0447\u0438\u0442\u0430\u044e\u0449\u0438\u0439\u0441\u044f \u0441 \u0437\u0430\u0440\u0430\u0431\u043e\u0442\u043d\u043e\u0439 \u043f\u043b\u0430\u0442\u044b \u0440\u0430\u0431\u043e\u0442\u043d\u0438\u043a\u0430, \u043d\u0430 1\/12 \u043e\u0442 \u0441\u0443\u043c\u043c\u044b, \u0443\u043c\u0435\u043d\u044c\u0448\u0430\u044e\u0449\u0435\u0439 \u043d\u0430\u043b\u043e\u0433 \u0435\u0436\u0435\u043c\u0435\u0441\u044f\u0447\u043d\u043e. \u041f\u0435\u0440\u0432\u043e\u043d\u0430\u0447\u0430\u043b\u044c\u043d\u044b\u0435 \u043f\u043b\u0430\u043d\u044b \u043f\u0440\u0435\u0434\u043f\u043e\u043b\u0430\u0433\u0430\u043b\u0438, \u0447\u0442\u043e \u0441 1 \u0438\u044e\u043b\u044f \u043c\u043e\u0436\u043d\u043e \u0431\u0443\u0434\u0435\u0442 \u043f\u043e\u0434\u0430\u0432\u0430\u0442\u044c \u0444\u043e\u0440\u043c\u0443 \u043d\u0435\u0441\u043a\u043e\u043b\u044c\u043a\u0438\u043c \u0440\u0430\u0431\u043e\u0442\u043e\u0434\u0430\u0442\u0435\u043b\u044f\u043c (\u0434\u043e \u0442\u0440\u0435\u0445) \u0441 \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u0435\u0439 \u043e \u0440\u0430\u0437\u0434\u0435\u043b\u0435\u043d\u0438\u0438 \u0441\u0443\u043c\u043c\u044b, \u0443\u043c\u0435\u043d\u044c\u0448\u0430\u044e\u0449\u0435\u0439 \u043d\u0430\u043b\u043e\u0433. \u0412 \u043a\u043e\u043d\u0435\u0447\u043d\u043e\u043c \u0441\u0447\u0435\u0442\u0435, \u044d\u0442\u043e \u0440\u0435\u0448\u0435\u043d\u0438\u0435 \u0432\u0441\u0442\u0443\u043f\u0438\u0442 \u0432 \u0441\u0438\u043b\u0443 \u0442\u043e\u043b\u044c\u043a\u043e 1 \u044f\u043d\u0432\u0430\u0440\u044f 2023 \u0433\u043e\u0434\u0430. \u0412 \u0441\u043b\u0443\u0447\u0430\u0435 \u0441 \u043e\u0434\u043d\u0438\u043c \u0440\u0430\u0431\u043e\u0442\u043e\u0434\u0430\u0442\u0435\u043b\u0435\u043c \u0441\u0443\u043c\u043c\u0430 \u0441\u043e\u0441\u0442\u0430\u0432\u0438\u0442 300 PLN \u0432 \u043c\u0435\u0441\u044f\u0446, \u0430 \u0434\u043b\u044f \u0434\u0432\u043e\u0438\u0445 &#8212; 150. \u0412 \u0441\u043b\u0443\u0447\u0430\u0435 \u0442\u0440\u0435\u0445 \u0447\u0435\u043b\u043e\u0432\u0435\u043a \u044d\u0442\u043e \u0441\u043e\u0441\u0442\u0430\u0432\u0438\u0442 100 PLN \u0437\u0430 \u043a\u0430\u0436\u0434\u043e\u0433\u043e. \u0420\u0430\u0437\u0434\u0435\u043b\u0438\u0442\u044c PIT-2 \u043c\u043e\u0436\u043d\u043e \u0431\u0443\u0434\u0435\u0442 \u0432 \u0441\u043b\u0443\u0447\u0430\u0435 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id=\"%d0%9f%d0%be%d1%81%d0%be%d0%b1%d0%b8%d0%b5-%d0%bf%d0%be-%d0%b2%d0%b7%d0%bd%d0%be%d1%81%d0%b0%d0%bc-%d0%b4%d0%bb%d1%8f-%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%d0%b5%d0%b9\"><\/span><strong>\u041f\u043e\u0441\u043e\u0431\u0438\u0435 \u043f\u043e \u0432\u0437\u043d\u043e\u0441\u0430\u043c \u0434\u043b\u044f \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u0435\u0439<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/li>\n<\/ul>\n<p>\u041f\u043b\u0430\u043d\u0438\u0440\u0443\u0435\u0442\u0441\u044f \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u0438\u0442\u044c \u0431\u043e\u043b\u044c\u0448\u043e\u0439 \u0433\u0440\u0443\u043f\u043f\u0435 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u0435\u0439 \u0432\u043e\u0437\u043c\u043e\u0436\u043d\u043e\u0441\u0442\u044c \u0441\u043d\u0438\u0437\u0438\u0442\u044c \u043d\u0430\u043b\u043e\u0433 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\u0432\u0437\u043d\u043e\u0441\u043e\u0432.<\/p>","protected":false},"excerpt":{"rendered":"<p>\u0412 \u0447\u0435\u0442\u0432\u0435\u0440\u0433, 9 \u0438\u044e\u043d\u044f, \u0421\u0435\u0439\u043c \u043f\u0440\u0438\u043d\u044f\u043b \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u0432 \u043f\u043e\u043b\u044c\u0441\u043a\u043e\u0435 \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u043e, \u0431\u043e\u043b\u044c\u0448\u0438\u043d\u0441\u0442\u0432\u043e \u0438\u0437 \u043a\u043e\u0442\u043e\u0440\u044b\u0445 \u0432\u0441\u0442\u0443\u043f\u044f\u0442 \u0432 \u0441\u0438\u043b\u0443 1 \u0438\u044e\u043b\u044f. \u0412\u043e\u0442 \u0441\u0430\u043c\u044b\u0435 \u0432\u0430\u0436\u043d\u044b\u0435 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f, \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u043d\u0430\u0441 \u0436\u0434\u0443\u0442: \u0411\u043e\u043b\u0435\u0435 \u043d\u0438\u0437\u043a\u0438\u0439 \u043d\u0430\u043b\u043e\u0433 \u043d\u0430 \u043f\u0440\u0438\u0431\u044b\u043b\u044c (PIT) \u0421\u0442\u0430\u0432\u043a\u0430 \u043d\u0430\u043b\u043e\u0433\u0430 \u043d\u0430 \u043f\u0440\u0438\u0431\u044b\u043b\u044c \u0441\u043d\u0438\u0437\u0438\u0442\u0441\u044f \u0441 17 \u0434\u043e 12%. \u0421\u043e\u0442\u0440\u0443\u0434\u043d\u0438\u043a\u0438, \u0440\u0430\u0431\u043e\u0442\u0430\u044e\u0449\u0438\u0435 \u043f\u043e\u043b\u043d\u044b\u0439 \u0440\u0430\u0431\u043e\u0447\u0438\u0439 \u0434\u0435\u043d\u044c, \u043f\u043e \u0433\u0440\u0430\u0436\u0434\u0430\u043d\u0441\u043a\u043e-\u043f\u0440\u0430\u0432\u043e\u0432\u044b\u043c \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0430\u043c, \u043f\u0435\u043d\u0441\u0438\u043e\u043d\u0435\u0440\u044b \u0438 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u0438, \u043f\u043b\u0430\u0442\u044f\u0449\u0438\u0435 \u043f\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0439 \u0448\u043a\u0430\u043b\u0435, 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