Добавил:
ivanov666
Опубликованный материал нарушает ваши авторские права? Сообщите нам.
Вуз:
Предмет:
Файл:Современные тенденции в развитии налогового контроля. Монография
.pdf
ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɚɜ ɊɎɢ ɢɯ ɨɬɪɚɠɟɧɢɢɜ ɫɭɞɟɛɧɨɣ ɩɪɚɤɬɢɤɟ
Ɏɢɧɚɧɫɵʋɋ
ɉɨɩɨɧɨɜɚ ɇȺɈɛ ɭɪɨɜɧɟ ɧɚɥɨɝɨɜɨɣɧɚɝɪɭɡɤɢ ɜ Ɋɨɫɫɢɢ
ɉɪɨɛɥɟɦɵ ɪɟɮɨɪɦɢɪɨɜɚɧɢɹ ɛɭɯɝɚɥɬɟɪɫɤɨɝɨ ɭɱɟɬɚ ɢ
ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ ɜ ɫɨɜɪɟɦɟɧɧɨɣ ɷɤɨɧɨɦɢɤɟ ɦɚɬɟɪɢɚɥɵ
ȼɫɟɪɨɫɫɢɣɫɤɨɣɧɚɭɱɧɨɩɪɚɤɬɢɱɟɫɤɨɣɤɨɧɮɟɪɟɧɰɢɢɧɨɹɛɪɹ
ɝɨɞɚɝɌɜɟɪɶ±ɌɜɟɪɶɌɜɟɪɝɨɫɭɧɬ ±ɋ
ɉɨɩɨɧɨɜɚ ɇȺ Ɉɛ ɭɫɢɥɟɧɢɢ ɬɪɚɧɫɩɚɪɟɧɬɧɨɫɬɢ ɜ ɫɮɟɪɟ
ɦɟɠɞɭɧɚɪɨɞɧɨɝɨ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ ɍɝɨɥɨɜɧɨ
ɢɫɩɨɥɧɢɬɟɥɶɧɚɹ ɩɨɥɢɬɢɤɚ ɢ ɜɨɩɪɨɫɵ ɢɫɩɨɥɧɟɧɢɹ ɭɝɨɥɨɜɧɵɯ
ɧɚɤɚɡɚɧɢɣ ɫɛ ɦɚɬɟɪɢɚɥɨɜ Ɇɟɠɞɭɧɚɪ ɧɚɭɱ ɩɪɚɤ ɤɨɧɮ ɝ
Ɋɹɡɚɧɶɧɨɹɛɪɹɝɜɬ±ɊɹɡɚɧɶȺɤɚɞɟɦɢɹɎɋɂɇ
Ɋɨɫɫɢɢ Ɍ Ɇɚɬɟɪɢɚɥɵ ɧɚɭɱɧɨɩɪɚɤɬɢɱɟɫɤɢɯ
ɦɟɪɨɩɪɢɹɬɢɣ±ɋ±
ɉɨɩɨɧɨɜɚ ɇȺ Ɉ ɜɥɢɹɧɢɢ ɧɚɥɨɝɨɜɨɣ ɧɚɝɪɭɡɤɢ ɧɚ
ɩɪɟɞɩɪɢɧɢɦɚɬɟɥɶɫɤɭɸ ɚɤɬɢɜɧɨɫɬɶ Ɋɨɥɶ ɛɭɯɝɚɥɬɟɪɫɤɨɝɨ
ɭɱɟɬɚ ɤɨɧɬɪɨɥɹ ɢ ɚɭɞɢɬɚ ɜ ɨɛɟɫɩɟɱɟɧɢɢ ɷɤɨɧɨɦɢɱɟɫɤɨɣ
ɛɟɡɨɩɚɫɧɨɫɬɢ Ɋɨɫɫɢɢ ɋɛ ɧɚɭɱɧɵɯ ɬɪɭɞɨɜ ȼɵɩɭɫɤ ± Ɇ
ɇɚɭɱɧɵɣɤɨɧɫɭɥɶɬɚɧɬ±ɋ±
ɉɨɩɨɧɨɜɚ ɇȺ Ɉɛ ɨɫɨɛɟɧɧɨɫɬɹɯ ɜɵɹɜɥɟɧɢɹ ɧɚɥɨɝɨɜɵɯ
ɩɪɚɜɨɧɚɪɭɲɟɧɢɣ ɫ ɢɫɩɨɥɶɡɨɜɚɧɢɟɦ ɮɢɤɬɢɜɧɵɯ ɫɞɟɥɨɤ ɢ
ɨɩɟɪɚɰɢɣ Ɋɨɥɶ ɛɭɯɝɚɥɬɟɪɫɤɨɝɨ ɭɱɟɬɚ ɤɨɧɬɪɨɥɹ ɢ ɚɭɞɢɬɚ ɜ
ɨɛɟɫɩɟɱɟɧɢɢ ɷɤɨɧɨɦɢɱɟɫɤɨɣ ɛɟɡɨɩɚɫɧɨɫɬɢ Ɋɨɫɫɢɢ ɋɛ
ɧɚɭɱɧɵɯɬɪɭɞɨɜ ȼɵɩ Ɇ ɇɚɭɱɧɵɣ ɤɨɧɫɭɥɶɬɚɧɬ ±
ɋ
ɉɨɩɨɧɨɜɚɇȺɈɫɨɜɟɪɲɟɧɫɬɜɨɜɚɧɢɢɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɚɜ
ɰɟɥɹɯ ɛɨɪɶɛɵ ɫ ɧɚɥɨɝɨɜɵɦɢ ɡɥɨɭɩɨɬɪɟɛɥɟɧɢɹɦɢ ɋɛɨɪɧɢɤ
ɧɚɭɱɧɵɯ ɬɪɭɞɨɜ ɩɨ ɦɚɬɟɪɢɚɥɚɦ ɧɚɭɱɧɨɩɪɚɤɬɢɱɟɫɤɢɯ
ɤɨɧɮɟɪɟɧɰɢɣ ɤɪɭɝɥɵɯ ɫɬɨɥɨɜ ɤɚɮɟɞɪɵ ©ɗɤɨɧɨɦɢɱɟɫɤɚɹ
ɛɟɡɨɩɚɫɧɨɫɬɶª Ɇɨɫɤɨɜɫɤɨɝɨ ɬɟɯɧɨɥɨɝɢɱɟɫɤɨɝɨ ɭɧɢɜɟɪɫɢɬɟɬɚ
ɡɚɝɝ Ɇɇɚɭɱɧɵɣɤɨɧɫɭɥɶɬɚɧɬ ɋ
ɉɨɩɨɧɨɜɚ ɇȺ Ɉɛ ɨɫɨɛɟɧɧɨɫɬɹɯ ɧɚɥɨɝɨɜɵɯ ɫɩɨɪɨɜ ɜ
ɫɨɜɪɟɦɟɧɧɵɯ ɭɫɥɨɜɢɹɯ Ɋɨɥɶ ɢ ɦɟɫɬɨ ɰɢɜɢɥɢɡɨɜɚɧɧɨɝɨ
ɩɪɟɞɩɪɢɧɢɦɚɬɟɥɶɫɬɜɚ ɜ ɷɤɨɧɨɦɢɤɟ Ɋɨɫɫɢɢ ɍɱɟɧɵɟ ɡɚɩɢɫɤɢ
Ɋɨɫɫɢɣɫɤɨɣ Ⱥɤɚɞɟɦɢɢ ɩɪɟɞɩɪɢɧɢɦɚɬɟɥɶɫɬɜɚ ± Ɇ ±
Ɍʋ±ɋ±
ɉɥɨɬɧɢɤɨɜ ȼȺ Ɏɟɞɨɬɨɜɚ ȽȺ Ƚɨɫɭɞɚɪɫɬɜɟɧɧɚɹ
ɛɸɞɠɟɬɧɚɹ ɩɨɥɢɬɢɤɚ ɜ ɭɫɥɨɜɢɹɯ ɤɪɢɡɢɫɚ ɪɟɝɢɨɧɚɥɶɧɵɣ
ɚɫɩɟɤɬɍɩɪɚɜɥɟɧɱɟɫɤɨɟɤɨɧɫɭɥɶɬɢɪɨɜɚɧɢɟʋɋ
±
ɉɪɨɤɨɩɟɧɤɨ Ⱥ Ȼɸɞɠɟɬ ɡɚɫɬɨɣɧɨɟ ɩɥɚɧɢɪɨɜɚɧɢɟ
ȼɟɞɨɦɨɫɬɢʋ
ɉɪɨɫɬɨɤɜɚɲɢɧ ɋȼ ȼɥɢɹɧɢɟ ɧɚɥɨɝɨɜɨɣ ɧɚɝɪɭɡɤɢ ɧɚ
ɮɢɧɚɧɫɨɜɨɟɫɨɫɬɨɹɧɢɟ ɯɨɡɹɣɫɬɜɭɸɳɢɯ ɫɭɛɴɟɤɬɨɜ Ɋɨɫɫɢɣɫɤɨɣ
Ɏɟɞɟɪɚɰɢɢɤɚɤɩɪɢɱɢɧɚɪɚɡɜɢɬɢɹɬɟɧɟɜɨɝɨɫɟɤɬɨɪɚɷɤɨɧɨɦɢɤɢ
ɂɧɮɨɪɦɚɰɢɨɧɧɚɹɛɟɡɨɩɚɫɧɨɫɬɶɪɟɝɢɨɧɨɜʋɋ±
ɉɭɪɥɢɤ ȼɆ Ɉ ɦɨɞɟɥɹɯ ɤɨɪɩɨɪɚɬɢɜɧɨɝɨ ɭɩɪɚɜɥɟɧɢɹ ɢ
ɨɫɨɛɟɧɧɨɫɬɹɯɢɯɫɬɚɧɨɜɥɟɧɢɹɜɊɨɫɫɢɢȼɟɫɬɧɢɤɆɨɫɤɨɜɫɤɨɝɨ
ɭɧɢɜɟɪɫɢɬɟɬɚ ɋɟɪɢɹ ɍɩɪɚɜɥɟɧɢɟ Ƚɨɫɭɞɚɪɫɬɜɨ ɢ
ɨɛɳɟɫɬɜɨʋ±ɋ
ɋɚɦɨɯɜɚɥɨɜ Ⱥ ɇɟ ɩɨɥɭɱɢɥɨɫɶ ± ɭɯɨɞɢ Ɉɞɧɚɤɨ
ʋɋ
ɋɥɨɛɨɞɧɹɤ ɂȺ ɂɫɫɥɟɞɨɜɚɧɢɟ ɩɪɨɮɟɫɫɢɨɧɚɥɶɧɨɝɨ
ɫɭɠɞɟɧɢɹ ɩɪɢ ɮɨɪɦɢɪɨɜɚɧɢɢ ɭɱɟɬɧɨɚɧɚɥɢɬɢɱɟɫɤɨɣ
ɢɧɮɨɪɦɚɰɢɢ ɨ ɞɨɯɨɞɚɯ ɨɪɝɚɧɢɡɚɰɢɢ ɞɥɹ ɛɭɯɝɚɥɬɟɪɫɤɨɣ
ɭɩɪɚɜɥɟɧɱɟɫɤɨɣ ɨɬɱɟɬɧɨɫɬɢ ɂ Ⱥ ɋɥɨɛɨɞɧɹɤ
Ɇɟɠɞɭɧɚɪɨɞɧɵɣ ɛɭɯɝɚɥɬɟɪɫɤɢɣ ɭɱɟɬௗௗ ʋ ௗ ɋ ±
ɋɦɢɪɧɨɜɚ ȿȿ ȼɵɟɡɞɧɵɟ ɧɚɥɨɝɨɜɵɟ ɩɪɨɜɟɪɤɢ ɜ ɩɟɪɢɨɞ
ɤɪɢɡɢɫɚɇɚɥɨɝɨɜɵɣɜɟɫɬɧɢɤʋɋ±
ɋɨɤɨɥɨɜ Ɇ ɇɟɮɬɟɝɚɡɨɜɵɟ ɪɟɫɭɪɫɵ ɪɟɡɟɪɜɧɵɟ ɮɨɧɞɵ ɢ
ɛɸɞɠɟɬɗɤɨɧɨɦɢɫɬʋɋ
Ɍɚɧɰɢ ȼɢɬɨ Ɋɨɥɶ ɝɨɫɭɞɚɪɫɬɜɚ ɢ ɤɚɱɟɫɬɜɨ
ɝɨɫɭɞɚɪɫɬɜɟɧɧɨɝɨ ɫɟɤɬɨɪɚ 3ROLWHNRQRP ɪɨɫɫɢɣɫɤɨ
ɝɟɪɦɚɧɫɤɢɣ ɠɭɪɧɚɥ ɩɨ ɷɤɨɧɨɦɢɱɟɫɤɨɣ ɬɟɨɪɢɢ ɢ ɩɪɚɤɬɢɤɟ ±
±ʋɋ
Ɍɢɬɨɜ ɋ ©Ɉɮɲɨɪɵ ɩɪɨɫɹɬɫɹ ɜɊɨɫɫɢɸª ȼɟɞɨɦɨɫɬɢ
ʋ
ɍɤɪɚɢɧɰɟɜɚȺɂɋɭɳɧɨɫɬɶɮɨɪɦɵɢɦɟɬɨɞɵɧɚɥɨɝɨɜɨɝɨ
ɤɨɧɬɪɨɥɹȺɞɦɢɧɢɫɬɪɚɬɢɜɧɨɟɢɦɭɧɢɰɢɩɚɥɶɧɨɟɩɪɚɜɨ
ʋ&
ɍɲɜɢɰɤɢɣ Ʌɂ Ɇɚɫɥɨɜɚ Ⱦȼ Ɇɟɬɨɞɢɤɚ ɨɰɟɧɤɢ
ɧɚɥɨɝɨɜɨɣɧɚɝɪɭɡɤɢɧɚɬɪɭɞɢɤɚɩɢɬɚɥɎɢɧɚɧɫɨɜɵɣ ɜɟɫɬɧɢɤ
ɮɢɧɚɧɫɵɧɚɥɨɝɢɫɬɪɚɯɨɜɚɧɢɟɛɭɯɝɚɥɬɟɪɫɤɢɣɭɱɟɬ1
ɋ
ɏɚɫɛɭɥɚɬɨɜ Ɋ Ⱥɧɚɥɢɡ ɞɨɤɥɚɞɚ Ⱦɠ ɋɬɢɝɥɢɰɚ Ʉɨɦɢɫɫɢɢ
ɮɢɧɚɧɫɨɜɵɯ ɷɤɫɩɟɪɬɨɜ ɈɈɇ ©Ɉ ɪɟɮɨɪɦɟ ɦɟɠɞɭɧɚɪɨɞɧɨɣ
ɜɚɥɸɬɧɨɮɢɧɚɧɫɨɜɨɣ ɫɢɫɬɟɦɵ ɭɪɨɤɢ ɝɥɨɛɚɥɶɧɨɝɨ ɤɪɢɡɢɫɚª
ɫɬɚɬɶɹɜɬɨɪɚɹɆɟɠɞɭɧɚɪɨɞɧɚɹɷɤɨɧɨɦɢɤɚ ʋ ɋ±
ɐɯɚɞɚɞɡɟ ɇȼɈɛɟɫɩɟɱɟɧɢɟ ɧɚɥɨɝɨɜɨɣ ɛɟɡɨɩɚɫɧɨɫɬɢ
ɝɨɫɭɞɚɪɫɬɜɚ ɜ ɝɥɨɛɚɥɶɧɨɦ ɦɢɪɟ ɗɤɨɧɨɦɢɤɚ ɢ ɭɩɪɚɜɥɟɧɢɟ
ʋɋ±
ɑɭɥɤɨɜɚ ɅȺ Ʉɨɦɦɟɧɬɚɪɢɣ ɤ ɉɨɫɬɚɧɨɜɥɟɧɢɸ
ɉɪɟɡɢɞɢɭɦɚȼɵɫɲɟɝɨ ɚɪɛɢɬɪɚɠɧɨɝɨɫɭɞɚ ɊɎɨɬ 1
ɇɚɥɨɝɨɜɵɣ ɜɟɫɬɧɢɤ ɤɨɦɦɟɧɬɚɪɢɢ ɤ ɧɨɪɦɚɬɢɜɧɵɦ
ɞɨɤɭɦɟɧɬɚɦɞɥɹɛɭɯɝɚɥɬɟɪɨɜ1
ɒɚɥɶɧɟɜɚ Ɇɋ ɑɟɯɥɚɧɶ ȿɘ Ɋɟɮɨɪɦɚ ɪɨɫɫɢɣɫɤɨɣ
ɧɚɥɨɝɨɜɨɣ ɫɢɫɬɟɦɵ ɢɫɬɨɪɢɹ ɪɚɡɜɢɬɢɹ ɢ ɚɤɬɭɚɥɶɧɵɟ
ɩɪɨɛɥɟɦɵɎɢɧɚɧɫɨɜɵɣɜɟɫɬɧɢɤʋ±ɋ
ɒɟɲɭɤɨɜɚ ɌȽ Ȼɚɥɟɧɤɨ Ⱦȼ Ɋɚɡɜɢɬɢɟ ɧɚɥɨɝɨɜɨɝɨ
ɤɨɧɬɪɨɥɹ ɨɩɵɬ ɡɚɪɭɛɟɠɧɵɯ ɫɬɪɚɧ ȼɟɫɬɧɢɤ ɉɟɪɦɫɤɨɝɨ
ɭɧɢɜɟɪɫɢɬɟɬɚɗɤɨɧɨɦɢɤɚ±±ȼɵɩ±ɋ
ɒɦɟɥɶɞɟɪɫ Ƚ ɇɚɥɨɝɨɜɵɣ ɦɟɧɬɚɥɢɬɟɬ ɪɚɡɧɵɯ ɧɚɪɨɞɨɜ
3ROLWHNRQRPɪɨɫɫɢɣɫɤɨɝɟɪɦɚɧɫɤɢɣɠɭɪɧɚɥɩɨɷɤɨɧɨɦɢɱɟɫɤɨɣ
ɬɟɨɪɢɢɢɩɪɚɤɬɢɤɟ±±ʋɋ±
ɘɪɶɟɜɆɄɚɤɛɵɫɬɪɨɜɵɣɬɢɢɡɤɪɢɡɢɫɚɈɞɧɚɤɨ±
ʋɋ
Ȼɟɪɧɚɪ ɂɜ Ʉɨɥɥɢ ɀɄ Ɍɨɥɤɨɜɵɣ ɷɤɨɧɨɦɢɱɟɫɤɢɣ ɢ
ɮɢɧɚɧɫɨɜɵɣ ɫɥɨɜɚɪɶ ɮɪɚɧɰɭɡɫɤɚɹ ɪɭɫɫɤɚɹ ɚɧɝɥɢɣɫɤɚɹ
ɢɫɩɚɧɫɤɚɹ ɬɟɪɦɢɧɨɥɨɝɢɹ ȼ ɯ ɬɬ ɉɟɪ ɫ ɮɪ Ɇ
ɆɟɠɞɭɧɚɪɨɞɧɵɟɨɬɧɨɲɟɧɢɹɌɋ
ɋɭɫɥɨɜ ȾȺ Ɇɢɧɚɤɨɜ Ⱥȼ Ʉɨɜɛɚɫɚ ɇȺ ɋɟɞɨɜ Ɇȼ
Ɉɪɝɚɧɢɡɚɰɢɹ ɢ ɦɟɬɨɞɵ ɜɵɹɜɥɟɧɢɹ ɧɚɥɨɝɨɜɵɯ
ɩɪɚɜɨɧɚɪɭɲɟɧɢɣ ɍɱɟɛɧɨɟ ɩɨɫɨɛɢɟ ɩɨ ɞɢɫɰɢɩɥɢɧɟ
©Ɉɪɝɚɧɢɡɚɰɢɹ ɢ ɦɟɬɨɞɵ ɜɵɹɜɥɟɧɢɹ ɧɚɥɨɝɨɜɵɯ
ɩɪɚɜɨɧɚɪɭɲɟɧɢɣª Ɇ Ⱥɤɚɞɟɦɢɹ ɷɤɨɧɨɦɢɱɟɫɤɨɣ
ɛɟɡɨɩɚɫɧɨɫɬɢɆȼȾɊɨɫɫɢɢ±ɫ
Ⱥɜɬɨɦɚɬɢɱɟɫɤɢɣ ɨɛɦɟɧ ɧɚɥɨɝɨɜɨɣɢɧɮɨɪɦɚɰɢɟɣ ɫɩɢɫɨɤ
ɫɬɪɚɧ ɋɨɝɥɚɲɟɧɢɟ ɨɛ ɚɜɬɨɦɚɬɢɱɟɫɤɨɦ ɨɛɦɟɧɟ ɧɚɥɨɝɨɜɨɣ
ɢɧɮɨɪɦɚɰɢɟɣ %XVLQHVV0DQUX 85/
KWWSVEXVLQHVVPDQUXDYWRPDWLFKHVNL\REPHQQDORJRYR\
LQIRUPDWVLH\VSLVRNVWUDQVRJODVKHQLHREDYWRPDWLFKHVNRP
REPHQHQDORJRYR\LQIRUPDWVLH\ɞɚɬɚɨɛɪɚɳɟɧɢɹ
Ⱥɥɢɦɟɧɬɵ ɫ ɩɪɟɞɩɪɢɧɢɦɚɬɟɥɹ ȿɥɢɫɟɟɜɚ ɢ ɩɚɪɬɧɟɪɵ
Ʉɨɧɫɚɥɬɢɧɝɨɜɨɟ ɚɝɟɧɬɫɬɜɨ 85/
KWWSZZZHOLVHHYDUXGRFVSUDYRVHPDOLPHQ ɞɚɬɚ
ɨɛɪɚɳɟɧɢɹ
Ⱥɧɚɥɢɬɢɱɟɫɤɢɣ ɨɛɡɨɪ ɞɨɤɭɦɟɧɬ ɧɟɞɟɥɢ Ɏɟɞɟɪɚɥɶɧɵɣ
ɡɚɤɨɧ Ɋɨɫɫɢɣɫɤɨɣ Ɏɟɞɟɪɚɰɢɢ ɨɬ 1 ɎɁ ©Ɉ
ɜɧɟɫɟɧɢɢ ɢɡɦɟɧɟɧɢɣ ɜ ɨɬɞɟɥɶɧɵɟ ɡɚɤɨɧɨɞɚɬɟɥɶɧɵɟ ɚɤɬɵ
Ɋɨɫɫɢɣɫɤɨɣ Ɏɟɞɟɪɚɰɢɢ ɜ ɱɚɫɬɢ ɩɪɨɬɢɜɨɞɟɣɫɬɜɢɹ ɧɟɡɚɤɨɧɧɵɦ
ɮɢɧɚɧɫɨɜɵɦ ɨɩɟɪɚɰɢɹɦª 85/
KWWSZZZFRQVXOWDQWUXODZUHYLHZKWPO ɞɚɬɚ
ɨɛɪɚɳɟɧɢɹ
Ⱥɪɬɟɦɟɧɤɨ ȾȺ Ɇɟɯɚɧɢɡɦ ɧɚɥɨɝɨɜɨɝɨ
ɚɞɦɢɧɢɫɬɪɢɪɨɜɚɧɢɹ ɬɟɨɪɢɹ ɦɟɬɨɞɨɥɨɝɢɹ ɧɚɩɪɚɜɥɟɧɢɹ
ɬɪɚɧɫɮɨɪɦɚɰɢɢɊɨɫɬɨɜɧȾɋɨɞɟɣɫɬɜɢɟɜɟɤ±ɋ
Ȼɚɡɚɧɨɜɚ ȿ ɈɗɋɊ ɩɨɞɝɨɬɨɜɢɥɚ ɩɨɞɪɨɛɧɭɸ ɢɧɫɬɪɭɤɰɢɸ
ɩɨ ɛɨɪɶɛɟ ɫ ɨɮɮɲɨɪɚɦɢ ȼɟɞɨɦɨɫɬɢ Ɋɍ 85/
KWWSZZZYHGRPRVWLUXHFRQRPLFVDUWLFOHV
RHVUERUEHVRIVKRUDPL"IURP QHZVOHWWHUHGLWRU
FKRLFHXWPBVRXUFH QHZVOHWWHɞɚɬɚɨɛɪɚɳɟɧɢɹ
Ȼɚɡɚɧɨɜɚ ȿ ɇɚɥɨɝɢ ɛɟɡ ɝɪɚɧɢɰ ȼɟɞɨɦɨɫɬɢ Ɋɍ
85/
KWWSVZZZYHGRPRVWLUXHFRQRPLFVDUWLFOHV
RHVUVRJODVKHQLHQDORJRYɞɚɬɚɨɛɪɚɳɟɧɢɹ
Ȼɚɪɫɤɢɣ Ⱦ )$4V Ɇɟɠɞɭɧɚɪɨɞɧɵɣ ɨɛɦɟɧ ɢɧɮɨɪɦɚɰɢɟɣ
ɩɨ ɮɢɧɚɧɫɨɜɵɦ ɫɱɟɬɚɦ 0&$$ &56 85/
KWWSV]DNRQUXɞɚɬɚɨɛɪɚɳɟɧɢɹ
Ȼɚɬɭɪɢɧɚ Ɉ ȼ Ʌɟɝɚɥɢɡɚɰɢɹ ɧɚɥɨɝɨɜɨɣ ɛɚɡɵ ɧɚɥɨɝɨɜɨ
ɛɸɞɠɟɬɧɵɣɚɫɩɟɤɬɈȼȻɚɬɭɪɢɧɚɇəɄɪɢɜɨɧɨɫɨɜɚ%DLNDO
5HVHDUFK -RXUQDOௗ ௗ Ɍ ʋ '2,
ɞɚɬɚɨɛɪɚɳɟɧɢɹ
Ȼɟɥɨɭɫɨɜ Ⱦ Ɇ Ɋɚɫɫɥɟɞɨɜɚɧɢɟ ɧɟɡɚɤɨɧɧɨɝɨ ɜɨɡɦɟɳɟɧɢɹ
ɧɚɥɨɝɚ ɧɚ ɞɨɛɚɜɥɟɧɧɭɸ ɫɬɨɢɦɨɫɬɶ ɢɡ ɮɟɞɟɪɚɥɶɧɨɝɨ ɛɸɞɠɟɬɚ
Ɂɚɤɨɧɧɨɫɬɶ± ʋ 85/KWWS]DNRQLURVUX"S
ɞɚɬɚɨɛɪɚɳɟɧɢɹ
Ȼɨɥɶɲɚɹ ɱɟɬɜɟɪɤɚ ɜɵɫɤɚɡɚɥɚ ɩɪɟɞɥɨɠɟɧɢɹ ɩɨ ɩɥɚɧɭ
ɞɟɣɫɬɜɢɣ ɧɚ ± ɝɨɞɵª Ɂɚɛɚɣɤɚɥɶɫɤɢɣ
ɢɧɜɟɫɬɢɰɢɨɧɧɵɣ ɩɨɪɬɚɥ 85/ KWWSZZZ]DE
LQYHVWSRUWDOUXVRE\WL\DLWHPEROVKD\DFKHWYHUNDY\VND]DOD
SUHGOR]KHQL\DSRSODQXGHMVWYLMQDJRG\ ɞɚɬɚ
ɨɛɪɚɳɟɧɢɹ
ȻɪɵɡɝɚɥɢɧȺȼɇɟɞɨɛɪɨɫɨɜɟɫɬɧɨɫɬɶɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚ
ɧɨɜɚɹɩɨɡɢɰɢɹȼȺɋɊɎɇɚɥɨɝɨɜɵɣɭɱɟɬɞɥɹɛɭɯɝɚɥɬɟɪɚ
ʋ 85/ KWWSVZZZODZPL[UXEX[ ɞɚɬɚ ɨɛɪɚɳɟɧɢɹ
Ȼɪɵɡɝɚɥɢɧ Ⱥɇ ɇɚɥɨɝɨɜɵɟ ɩɪɨɜɟɪɤɢ ɜɢɞɵ ɩɪɨɰɟɞɭɪɵ
ɨɝɪɚɧɢɱɟɧɢɹ 85/
KWWSVNDUWDVORYUXɤɧɢɝɢȻɪɵɡɝɚɥɢɧBȺBɇɚɥɨɝɨɜɵɟBɩɪɨɜɟɪɤɢB
ɜɢɞɵBɩɪɨɰɟɞɭɪɵBɨɝɪɚɧɢɱɟɧɢɹɞɚɬɚɨɛɪɚɳɟɧɢɹ
Ȼɵɤɨɜ ɋɋ Ʉ ɞɢɫɤɭɫɫɢɢ ɨ ɩɨɧɹɬɢɢ ɩɪɨɬɢɜɨɞɟɣɫɬɜɢɹ
ɭɤɥɨɧɟɧɢɸ ɨɬ ɭɩɥɚɬɵ ɧɚɥɨɝɨɜ ɢ ɟɝɨ ɡɧɚɱɟɧɢɢ ɜ ɩɪɢɡɧɚɧɢɢ
ɧɚɥɨɝɨɜɨɝɨ ɩɪɚɜɚ ɫɚɦɨɫɬɨɹɬɟɥɶɧɨɣ ɨɬɪɚɫɥɶɸɂɡɜɟɫɬɢɹ
ɂȽɗȺ ʋ 85/
KWWSL]YHVWLDLVHDUXSGIDVS"LG ɞɚɬɚ ɨɛɪɚɳɟɧɢɹ
ȼɚɡɚɪɯɚɧɨɜ ɂɋ Ⱥɧɬɢɤɪɢɦɢɧɚɥɶɧɚɹ ɮɭɧɤɰɢɹ ɧɚɥɨɝɨɜ
ɤɚɤɢɧɫɬɪɭɦɟɧɬɚɪɢɣɜɛɨɪɶɛɟɫɬɟɧɟɜɨɣɷɤɨɧɨɦɢɤɨɣȼɟɫɬɧɢɤ
Ɋɨɫɬɨɜɫɤɨɝɨ ɝɨɫɭɞɚɪɫɬɜɟɧɧɨɝɨ ɷɤɨɧɨɦɢɱɟɫɤɨɝɨ ɭɧɢɜɟɪɫɢɬɟɬɚ
©Ɋɂɇɏªʋɋ±
ȼɚɫɹɧɢɧɚ ȿɅ ɉɪɨɛɥɟɦɵ ɨɩɪɟɞɟɥɟɧɢɹ ɷɤɨɧɨɦɢɱɟɫɤɨɝɨ
ɨɫɧɨɜɚɧɢɹɧɚɥɨɝɚɩɨɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɭɊɨɫɫɢɣɫɤɨɣɎɟɞɟɪɚɰɢɢ
ɢ ɜ ɩɪɚɤɬɢɤɟ ɪɨɫɫɢɣɫɤɢɯ ɫɭɞɨɜ ɉɪɚɜɨɜɨɣ ɰɟɧɬɪ ©ɉɪɚɜɵɣ
ɛɟɪɟɝª 85/ KWWS[ZZZFHQWHUEHUHJUXKWPO ɞɚɬɚ
ɨɛɪɚɳɟɧɢɹ
ȼɛɨɪɶɛɟɡɚɞɟɨɮɲɨɪɢɡɚɰɢɸɊɎɝɨɬɨɜɚɩɪɢɫɨɟɞɢɧɢɬɶɫɹɤ
Ʉɨɧɜɟɧɰɢɢ ɈɗɋɊ ɐɟɧɬɪ ɫɬɪɭɤɬɭɪɢɪɨɜɚɧɢɹ ɛɢɡɧɟɫɚ ɢ
ɧɚɥɨɝɨɜɨɣ ɛɟɡɨɩɚɫɧɨɫɬɢ WD[&2$&+ 85/ KWWSZZZDXGLW
LWUXDUWLFOHVDFFRXQWSKWPO ɞɚɬɚ ɨɛɪɚɳɟɧɢɹ
ȼɞɨɜɢɧɚ Ɍ Ƚɟɪɦɚɧɢɹ ɩɪɨɬɢɜ ɲɜɟɣɰɚɪɫɤɨɣ ɛɚɧɤɨɜɫɤɨɣ
ɬɚɣɧɵ Ȼɚɧɤɢ Ɋɍ 85/
KWWSZZZEDQNLUXQHZVEDQNSUHVV"LG ɞɚɬɚ
ɨɛɪɚɳɟɧɢɹ
ȼɢɞɵ ɧɚɥɨɝɨɜɵɯ ɩɪɨɜɟɪɨɤ ɜɵɟɡɞɧɚɹ ɢ ɤɚɦɟɪɚɥɶɧɚɹ ɢɯ
ɰɟɥɶ ɢ ɡɧɚɱɢɦɨɫɬɶ ɇɚɥɨɝɢ ɢ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɟ 85/
KWWSVQDORJSURUXɞɚɬɚɨɛɪɚɳɟɧɢɹ
ȼ ɆȼɎ ɧɚɡɜɚɥɢ ɨɫɧɨɜɧɵɟ ɭɝɪɨɡɵ ɦɢɪɨɜɨɣ ɷɤɨɧɨɦɢɤɟ
KWWSVULDUXHFRQRP\KWPOɞɚɬɚ
ɨɛɪɚɳɟɧɢɹ
ȼɧɟɞɪɟɧɢɟ ɮɟɞɟɪɚɥɶɧɵɯ ɫɬɚɧɞɚɪɬɨɜ ɛɭɯɝɚɥɬɟɪɫɤɨɝɨ
ɭɱɟɬɚ ɤɨɧɜɟɪɝɢɪɨɜɚɧɧɵɯ ɫ ɆɋɎɈȺɜɭɚɪ 85/
KWWSDYXDUUXEORJFRQVXOWLQJYQHGUHQLHɞɚɬɚ ɨɛɪɚɳɟɧɢɹ
ȼɨɥɤɨɜ ȺȺ Ɋɚɡɜɢɬɢɟ ɫɬɢɦɭɥɢɪɭɸɳɟɣ ɮɭɧɤɰɢɢ
ɧɚɥɨɝɨɜɨɣɫɢɫɬɟɦɵɊɨɫɫɢɢɞɢɫɫɤɚɧɞɢɞɚɬɚɷɤɨɧɨɦɢɱɟɫɤɢɯ
ɧɚɭɤ±ɆɊɨɫɚɤɚɞɝɨɫɫɥɭɠɛɵɩɪɢɉɪɟɡɢɞɟɧɬɟɊɎ
ɫ 85/ KWWSZZZGVOLEQHWILQDQV\UD]YLWLH
VWLPXOLUXMXZHMIXQNFLLQDORJRYRMVLVWHP\URVVLLKWPO ɞɚɬɚ
ɨɛɪɚɳɟɧɢɹ
Ƚɨɧɱɚɪɟɧɤɨ Ʌɂ ɉɪɢɧɰɢɩɢɚɥɶɧɵɟ ɞɟɮɟɤɬɵ ɧɚɥɨɝɨɜɨɣ
ɫɢɫɬɟɦɵ ȼɵɫɬɭɩɥɟɧɢɟ ɧɚ ɩɭɛɥɢɱɧɵɯ ɥɟɤɰɢɹɯ ©ɇɚɥɨɝɢ ɢ
ɧɚɥɨɝɨɜɨɟ ɩɪɚɜɨ ;;, ɜɟɤɚª ɨɪɝɚɧɢɡɨɜɚɧɧɵɯ ɉɚɥɚɬɨɣ
ɧɚɥɨɝɨɜɵɯ ɤɨɧɫɭɥɶɬɚɧɬɨɜ ɠɭɪɧɚɥɨɦ ©ɇɚɥɨɝɨɜɟɞª ɢ
ɂɧɫɬɢɬɭɬɨɦ ɷɤɨɧɨɦɢɤɢ ɧɟɞɜɢɠɢɦɨɫɬɢ ȼɒɗ ɚɩɪɟɥɹ
ɝ ɈɩɟɤɊɭ 85/ KWWSZZZRSHFUXKWPO ɞɚɬɚ
ɨɛɪɚɳɟɧɢɹ
Ⱦɚɞɚɲɟɜɚ ɘȺ ɋɨɛɢɪɚɟɦɨɫɬɶ ɧɚɥɨɝɨɜ ɦɟɬɨɞɵ
ɢɡɦɟɪɟɧɢɹ ɢ ɫɮɟɪɚ ɩɪɢɦɟɧɟɧɢɹ Ɏɢɧɚɧɫɵ ʋ
ɋɟɣɱɚɫ Ɋɍ 85/ KWWSZZZODZPL[UXEX[ ɞɚɬɚ
ɨɛɪɚɳɟɧɢɹ
Ⱦɟɦɟɧɬɶɟɜ ȼɉ Ʉɨɪɧɟɟɜ ȼȾ Ʉ ɦɟɬɨɞɨɥɨɝɢɢ
ɨɩɪɟɞɟɥɟɧɢɹ ɞɨɯɨɞɨɜ ɪɚɫɯɨɞɨɜ ɢ ɫɛɟɪɟɠɟɧɢɣ ɧɚɫɟɥɟɧɢɹ
85/
KWWSZZZQVXUXH[SUHI0HGLDHIDFFFB
'HPHQWLHYSGIɞɚɬɚɨɛɪɚɳɟɧɢɹ
ȾɟɧɶɝɢɢɡɨɮɲɨɪɨɜɜɟɪɧɟɬɜɊɨɫɫɢɸɮɢɧɚɧɫɨɜɚɹɩɨɥɢɰɢɹ
ZZZEEFFRPɞɚɬɚɨɛɪɚɳɟɧɢɹ
Ⱦɨɥɝɨɩɨɥɨɜɚ Ɇȼ ɉɪɨɛɥɟɦɵ ɩɪɢɦɟɧɟɧɢɹ ɦɟɬɨɞɨɜ
ɩɪɨɬɢɜɨɞɟɣɫɬɜɢɹ ɭɤɥɨɧɟɧɢɸ ɨɬ ɭɩɥɚɬɵ ɧɚɥɨɝɨɜ ɜ
ɦɟɠɞɭɧɚɪɨɞɧɨɦ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɢ Ɇɚɬɟɪɢɚɥɵ
ɦɟɠɞɭɧɚɪɨɞɧɨɣ ɧɚɭɱɧɨɩɪɚɤɬɢɱɟɫɤɨɣ ɤɨɧɮɟɪɟɧɰɢɢ
©ɉɪɨɛɥɟɦɵ ɩɪɨɬɢɜɨɞɟɣɫɬɜɢɹ ɭɤɥɨɧɟɧɢɸ ɨɬ ɭɩɥɚɬɵ ɧɚɥɨɝɨɜ
ɧɚ ɫɨɜɪɟɦɟɧɧɨɦ ɷɬɚɩɟ ɪɚɡɜɢɬɢɹ ɪɨɫɫɢɣɫɤɨɣ ɧɚɥɨɝɨɜɨɣ
ɫɢɫɬɟɦɵª ɂɪɤɭɬɫɤ Ȼɚɣɤɚɥɶɫɤɢɣ ɝɨɫɭɞɚɪɫɬɜɟɧɧɵɣ
ɭɧɢɜɟɪɫɢɬɟɬ ɷɤɨɧɨɦɢɤɢ ɢ ɩɪɚɜɚ ɫɟɧɬ ɝ 85/
KWWSZZZSDODWDQNUXSKSFRQWHQWSKS"LG ɞɚɬɚ
ɨɛɪɚɳɟɧɢɹ
Ⱦɪɨɛɵɲɟɜɫɤɢɣ ɋ Ɇɚɥɢɧɢɧɚ Ɍ ɋɢɧɟɥɶɧɢɤɨɜɆɭɪɵɥɟɜ
ɋ Ɉɫɧɨɜɧɵɟ ɧɚɩɪɚɜɥɟɧɢɹ ɪɟɮɨɪɦɢɪɨɜɚɧɢɹ ɧɚɥɨɝɨɜɨɣ
ɫɢɫɬɟɦɵ ɧɚ ɫɪɟɞɧɟɫɪɨɱɧɭɸ ɩɟɪɫɩɟɤɬɢɜɭ ɗɤɫɩɟɪɬɧɵɣ ɫɚɣɬ
ȼɵɫɲɟɣ ɲɤɨɥɵ ɷɤɨɧɨɦɢɤɢ 85/
KWWSZZZRSHFUXKWPOɞɚɬɚɨɛɪɚɳɟɧɢɹ
ȿɥɢɧɫɤɢɣ Ⱥȼ Ɉɩɵɬ ȼɟɥɢɤɨɛɪɢɬɚɧɢɢ ɢ ɋɒȺ ɩɨ
ɪɚɡɝɪɚɧɢɱɟɧɢɸɡɚɤɨɧɧɨɣ ɢ ɧɟɡɚɤɨɧɧɨɣ ɦɢɧɢɦɢɡɚɰɢɢ ɧɚɥɨɝɨɜ
ɢ ɟɝɨ ɡɧɚɱɟɧɢɟ ɞɥɹ ɫɨɜɟɪɲɟɧɫɬɜɨɜɚɧɢɹ ɪɨɫɫɢɣɫɤɨɝɨ
ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɚ ɄɢɛɟɪɅɟɧɢɧɤɚ 85/
KWWSVF\EHUOHQLQNDUXDUWLFOHQS\WYHOLNREULWDQLLLVVKDSR
UD]JUDQLFKHQL\X]DNRQQR\LQH]DNRQQR\PLQLPL]DWVLLQDORJRYL
HJR]QDFKHQLHGO\DVRYHUVKHQVWYRYDQL\D
ɀɚɧɞɚɪɦɨɜɚ ɂ Ɏɇɋ ɫɨɫɬɚɜɢɥɚ ©ɱɟɪɧɵɣª ɫɩɢɫɨɤ
ɸɪɢɫɞɢɤɰɢɣ Ɋɨɫ ɝɚɡ 85/
KWWSZZZUJUXSULQWDEOHIQVKWPO ɞɚɬɚ ɨɛɪɚɳɟɧɢɹ
ɀɢɪɧɨɜɚ ɇȺ ȼɡɚɢɦɨɞɟɣɫɬɜɢɟ ɧɚɥɨɝɨɜɵɯ ɨɪɝɚɧɨɜ ɢ
ɨɪɝɚɧɨɜɜɧɭɬɪɟɧɧɢɯɞɟɥɜɩɪɨɰɟɫɫɟɨɫɭɳɟɫɬɜɥɟɧɢɹɧɚɥɨɝɨɜɨɝɨ
ɤɨɧɬɪɨɥɹ ɇɚɥɨɝɢ ɢ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɟ ʋ '2,
; 85/ KWWSH
QRWDEHQHUXSQQDUWLFOHBKWPO ɞɚɬɚ ɨɛɪɚɳɟɧɢɹ
Ɂɚɪɢɩɨɜ ȼ Ʌɟɝɤɢɦ ɞɜɢɠɟɧɢɟɦ ɪɭɤɢ ɇȾɋ
ɩɪɟɜɪɚɳɚɟɬɫɹ«ɇɚɥɨɝɨɜɟɞȻɥɨɝɉɟɩɟɥɹɟɜȽɪɭɩɩ
85/KWWSQDORJRYHGUXEORJɞɚɬɚɨɛɪɚɳɟɧɢɹ
Ɂɜɹɝɢɧ ɋȺ Ɋɚɡɜɢɬɢɟ ɦɟɬɨɞɨɥɨɝɢɢ ɢ ɦɟɬɨɞɢɤɢ
ɛɭɯɝɚɥɬɟɪɫɤɨɣ ɷɤɫɩɟɪɬɢɡɵ Ⱥɜɬɨɪɟɮ ɞɢɫɫ « ɞ ɷɧ ȽɈɍ
ȼɉɈ ©ȼɨɪɨɧɟɠɫɤɢɣ ɝɨɫɭɞɚɪɫɬɜɟɧɧɵɣ ɭɧɢɜɟɪɫɢɬɟɬª ±
ȼɨɪɨɧɟɠ±ɫ
Ɂɨɛɨɜɚ ȿɉ ɇɚɥɨɝɨɜɚɹ ɩɨɥɢɬɢɤɚ ɞɨ ɝɨɞɚ
ɫɨɜɟɪɲɟɧɫɬɜɨɜɚɧɢɟ ɧɚɥɨɝɨɜɨɝɨ ɚɞɦɢɧɢɫɬɪɢɪɨɜɚɧɢɹ 85/
KWWSOH[DQGEXVLQHVVUXYLHZDUWLFOHSKS"LG ɞɚɬɚ
ɨɛɪɚɳɟɧɢɹ
Ɂɨɥɨɬɚɪɟɜɚ Ⱥ Ʉɢɪɟɟɜɚ Ⱥ Ʉɨɪɧɢɟɧɤɨ ɇ ɇɚɥɨɝɨɜɨɟ
ɚɞɦɢɧɢɫɬɪɢɪɨɜɚɧɢɟɈɫɧɨɜɧɵɟɢɬɨɝɢɪɟɮɨɪɦɵɩɨɞɪɟɞɞɷɧ
ɋɢɧɟɥɶɧɢɤɨɜɚɆɭɪɵɥɟɜɚ ɋȽ ɢ ɤɷɧ Ɍɪɭɧɢɧɚ ɂȼ ±
Ɇɂɗɉɉ ɂɧɫɬɢɬɭɬ ɷɤɨɧɨɦɢɤɢ ɩɟɪɟɯɨɞɧɨɝɨ ɩɟɪɢɨɞɚ
85/KWWSVZZZLHSUXɞɚɬɚɨɛɪɚɳɟɧɢɹ
Ɂɨɥɨɬɭɯɢɧɚ Ɉ Ɋɚɫɱɟɬɧɵɣ ɦɟɬɨɞ ɢɫɱɢɫɥɟɧɢɹ ɧɚɥɨɝɨɜ
KWWSZZZORJRVLQIRUX]DVKLWDYVXGHDUELWUDGMQDORJRY\H
VSRU\UDVFKWQ\LPHWRGLVFKLVOHQL\DQDORJRY ɞɚɬɚ ɨɛɪɚɳɟɧɢɹ
ɂɡɦɟɧɟɧɢɹ ɜ ɩɨɪɹɞɤɟ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ ɩɪɢɛɵɥɢ
ɤɨɧɬɪɨɥɢɪɭɟɦɵɯ ɢɧɨɫɬɪɚɧɧɵɯ ɤɨɦɩɚɧɢɣ ɢ ɞɨɯɨɞɨɜ
ɢɧɨɫɬɪɚɧɧɵɯ ɨɪɝɚɧɢɡɚɰɢɣ
KWWSVZZZGHORLWWHFRPFRQWHQWGDP'HORLWWHUX'RFXPHQWVWD[
OWLQIRFXVUXVVLDQ/7BLQB)RFXVBBBUXVSGI ɞɚɬɚ
ɨɛɪɚɳɟɧɢɹ
ɂɡɦɟɧɟɧɢɹ ɜ ɤɨɧɬɪɨɥɟ ɡɚ ɭɱɚɫɬɧɢɤɚɦɢ ɦɟɠɞɭɧɚɪɨɞɧɵɯ
ɝɪɭɩɩɚɯ ɤɨɦɩɚɧɢɣ ɫ ɹɧɜɚɪɹ ɝɨɞɚ ɞɟɤɚɛɪɹ
85/KWWSSUDYRYHVWDXGLWUXQDVKLVWDWLLQDORJLL
EXKXFKHWL]PHQHQL\DYNRQWUROH]DXFKDVWQLNDPL
PH]KGXQDURGQ\KJUXSSNRPSDQL\V\DQYDU\D ɞɚɬɚ
ɨɛɪɚɳɟɧɢɹ
ɂɡɦɟɧɟɧɢɹ ɜ ɩɨɪɹɞɤɟ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ ɩɪɢɛɵɥɢ
ɤɨɧɬɪɨɥɢɪɭɟɦɵɯ ɢɧɨɫɬɪɚɧɧɵɯ ɤɨɦɩɚɧɢɣ ɢ ɞɨɯɨɞɨɜ
ɢɧɨɫɬɪɚɧɧɵɯ ɨɪɝɚɧɢɡɚɰɢɣ 85/
KWWSVZZZGHORLWWHFRPFRQWHQWGDP'HORLWWHUX'RFXPHQWVWD[
OWLQIRFXVUXVVLDQ/7BLQB)RFXVBBBUXVSGI ɞɚɬɚ
ɨɛɪɚɳɟɧɢɹ
ɂɫɬɨɪɢɱɟɫɤɢɟ ɚɫɩɟɤɬɵ ɧɚɥɨɝɨɜɨɝɨ ɭɱɟɬɚȻɪɵɡɝɚɥɢɧ
Ⱥȼ Ȼɟɪɧɢɤ ȼɊ Ƚɨɥɨɜɤɢɧ Ⱥɇ Ⱥɤɬɭɚɥɶɧɵɟ ɜɨɩɪɨɫɵ
ɷɤɨɧɨɦɢɤɢɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ ɢɩɪɟɞɩɪɢɧɢɦɚɬɟɥɶɫɤɨɝɨ ɩɪɚɜɚ
ɇɚɥɨɝɢ ɢ ɮɢɧɚɧɫɨɜɨɟ ɩɪɚɜɨ 85/
KWWSZZZDGKGSRUWDOFRPERRNBBFKDSWHUBB,VWRULFKHVNLHBDV
SHNW\BQDORJRYRJRBXFKHWDKWPOɞɚɬɚɨɛɪɚɳɟɧɢɹ
Ʉɚɤ ɤɨɦɩɚɧɢɢ ɞɨɤɚɡɵɜɚɥɢ ɪɟɚɥɶɧɨɫɬɶ ɫɞɟɥɤɢ ɜ ±
ɝɨɞɚɯ 85/KWWSSURYHUNDQDORJSODQUXNDNGRND]\YDOL
UHDOQRVWVGHONLɞɚɬɚɨɛɪɚɳɟɧɢɹ
Ʉɚɤ Ɇɢɧɮɢɧ ɩɪɟɞɥɨɠɢɥ ɞɨɧɚɫɬɪɨɢɬɶ ɧɚɥɨɝɨɜɭɸ
ɫɢɫɬɟɦɭ ɊȻɄ 85/
KWWSVZZZUEFUXHFRQRPLFVEID
Eɞɚɬɚɨɛɪɚɳɟɧɢɹ
Ʉɚɤɨɟ ɛɭɞɭɳɟɟ ɝɨɬɨɜɢɬ Ɏɇɋ ɛɢɡɧɟɫɭ ɚɧɚɥɢɡɢɪɭɟɦ
ɨɬɱɟɬɵ ɧɚɥɨɝɨɜɢɤɨɜ Ʉɥɟɪɤ Ɋɭ 85/
KWWSZZZNOHUNUXEXKDUWLFOHV ɞɚɬɚ ɨɛɪɚɳɟɧɢɹ
Ʉɚɤ Ɏɇɋ ɜɵɹɜɥɹɟɬ ɛɢɡɧɟɫɦɨɞɟɥɢ ɭɯɨɞɚ ɨɬ
ɧɚɥɨɝɨɜ"Ⱥɭɞɢɬ Ɋɭ 85/ KWWSVZZZDXGLW
LWUXDUWLFOHVDFFRXQWFRXUWDKWPOɞɚɬɚ ɨɛɪɚɳɟɧɢɹ
Ʉɨɧɰɟɩɬɭɚɥɶɧɵɟ ɨɫɧɨɜɵ ɮɢɧɚɧɫɨɜɨɣ ɨɬɱɟɬɧɨɫɬɢ
ɚɤɬɭɚɥɶɧɨ ɧɚ ɦɚɹ ɝɨɞɚȽɥɚɜɧɚɹ ɤɧɢɝɚ 85/
KWWSJODYNQLJDUXVLWXDWLRQVN ɞɚɬɚ ɨɛɪɚɳɟɧɢɹ
Ʉɨɪɧɢɟɧɤɨ ɇɘ ɉɪɢɫɨɟɞɢɧɟɧɢɟ Ɋɨɫɫɢɢ ɤ Ʉɨɧɜɟɧɰɢɢ
&ɨɜɟɬɚ ȿɜɪɨɩɵ ɢ ɈɗɋɊ ɨ ɜɡɚɢɦɧɨɣ ɚɞɦɢɧɢɫɬɪɚɬɢɜɧɨɣ
ɩɨɦɨɳɢ ɩɨ ɧɚɥɨɝɨɜɵɦ ɞɟɥɚɦ ɂɧɫɬɢɬɭɬ ɷɤɨɧɨɦɢɱɟɫɤɨɣ
ɩɨɥɢɬɢɤɢ ɢɦɟɧɢ ȿɌ Ƚɚɣɞɚɪɚ Ʉɨɦɦɟɧɬɚɪɢɢ 85/
KWWSZZZLHSUXUXNRPPHQWDULLSULVRHGLQHQLHURVVLLN
NRQYHQFLLVRYHWDHYURS\LRHVURY]DLPQRLDGPLQLVWUDWLYQRL
SRPRVFKLSRQDORJRY\PGHODPKWP ɞɚɬɚ ɨɛɪɚɳɟɧɢɹ
Ʌɚɛɭɧɟɰ ɘ ɂɧɮɨɪɦɚɬɢɜɧɵɟ ɦɟɬɨɞɵ ɧɚɥɨɝɨɜɨɝɨ
ɤɨɧɬɪɨɥɹ ɷɤɫɩɨɪɬɧɵɯ ɨɩɟɪɚɰɢɣ ɫɭɳɧɨɫɬɶ ɤɪɢɬɟɪɢɢ ɨɰɟɧɤɢ
ɪɟɡɭɥɶɬɚɬɢɜɧɨɫɬɢ ȼɟɫɬɧɢɤ Ɍɨɦɫɤɨɝɨ ɝɨɫɭɞɚɪɫɬɜɟɧɧɨɝɨ
ɭɧɢɜɟɪɫɢɬɟɬɚ ʋ 85/
KWWSVHOLEUDU\UXGRZQORDGHOLEUDU\BBSGI
ɞɚɬɚɨɛɪɚɳɟɧɢɹ
Ʌɚɜɪɟɧɱɭɤ ȿɇ Ɏɨɪɦɢɪɨɜɚɧɢɟ ɧɚɥɨɝɨɜɨɝɨ ɩɨɬɟɧɰɢɚɥɚ
Ɋɟɝɢɨɧɚɥɶɧɚɹ ɷɤɨɧɨɦɢɤɚ ɢ ɭɩɪɚɜɥɟɧɢɟ ɷɥɟɤɬɪɨɧɧɵɣ
ɧɚɭɱɧɵɣ ɠɭɪɧɚɥ ʋ 85/ KWWSUHJLRQPFQLSUX
ɞɚɬɚɨɛɪɚɳɟɧɢɹ
Ʌɚɡɭɬɢɧɚ Ⱦȼ ɇɚɥɨɝɨɜɚɹɧɚɝɪɭɡɤɚ ɢɦɟɬɨɞɵ ɟɟ ɪɚɫɱɟɬɚ
Ⱥɜɬɨɪɟɮ ɞɢɫɫ ɤ ɷ ɧ Ɍɸɦɟɧɶ 85/
KWWSSURYL]LWNXUXDYWRUHIDYWBBOD]XWLQDBGBYBBQDORJRYDMDBQDJUX
]NDBLBPHWRG\BHHBUDVFKHWDBBWMXPHQBBBBBVKWPO ɞɚɬɚ
ɨɛɪɚɳɟɧɢɹ
Ʌɟɨɧɟɧɤɨ ɇ ȿɜɪɨɩɚ ɛɨɪɟɬɫɹ ɫ ɧɟɭɩɥɚɬɨɣ ɧɚɥɨɝɨɜ ɢ
ɤɨɧɮɢɞɟɧɰɢɚɥɶɧɨɫɬɶɸ ɤɥɢɟɧɬɨɜ 85/
KWWSZZZRIIVKRUHZHDOWKLQIRLQGH[SKSQHZVRIWKH
RIIVKRUHKWPOɞɚɬɚɨɛɪɚɳɟɧɢɹ
ɆɚɥɢɤɨɜɚɇɄɚɤɬɟɩɟɪɶɎɇɋɛɭɞɟɬɞɨɤɚɡɵɜɚɬɶɧɟɭɩɥɚɬɭ
ɧɚɥɨɝɨɜ ɉɪɚɤɬɢɱɟɫɤɢɣ ɠɭɪɧɚɥ ©Ɏɢɧɚɧɫɨɜɵɣ ɞɢɪɟɤɬɨɪª
ZZZYHJDVOH[UXDQDO\WLFVSXEOLFDWLRQVLWBLVBQRZBRQBWRBSURYHB
WD[BHYDVLRQɞɚɬɚɨɛɪɚɳɟɧɢɹ
Ɇɚɥɨɜɚ ɘȼ Ɇɨɫɤɚɥɟɜɚ ȿȽ Ⱥɧɚɥɢɡ ɧɚɥɨɝɨɜɨɣ
ɧɚɝɪɭɡɤɢ ɧɚ ɩɪɢɦɟɪɟ ɫɜɟɬɨɬɟɯɧɢɱɟɫɤɨɝɨ ɩɪɟɞɩɪɢɹɬɢɹ
ɗɤɨɧɨɦɢɤɚ ɢ ɫɨɰɢɭɦ ʋ 85/
KWWSZZZLXSUUXGRPDLQVBGDWDILOHV]XUQDOB0DORYD<X
93GIɞɚɬɚɨɛɪɚɳɟɧɢɹ
Ɇɚɫɥɨɜɚ Ⱦȼ Ɇɟɬɨɞɨɥɨɝɢɹ ɧɚɥɨɝɨɜɨɝɨ ɫɬɢɦɭɥɢɪɨɜɚɧɢɹ
ɷɤɨɧɨɦɢɱɟɫɤɨɝɨ ɪɨɫɬɚ ɩɨɫɪɟɞɫɬɜɨɦ ɨɩɬɢɦɚɥɶɧɨɝɨ
ɪɚɫɩɪɟɞɟɥɟɧɢɹ ɞɨɛɚɜɥɟɧɧɨɣ ɫɬɨɢɦɨɫɬɢ ɂɡɜɟɫɬɧɵɟ ɭɱɟɧɵɟ
85/ KWWSZZZIDPRXVVFLHQWLVWVUXOLVW ɞɚɬɚ
ɨɛɪɚɳɟɧɢɹ
Ɇɚɬɟɪɢɚɥɵ ɦɟɠɞɭɧɚɪɨɞɧɨɣ ɧɚɭɱɧɨɩɪɚɤɬɢɱɟɫɤɨɣ
ɤɨɧɮɟɪɟɧɰɢɢ ©ɉɪɨɛɥɟɦɵ ɩɪɨɬɢɜɨɞɟɣɫɬɜɢɹ ɭɤɥɨɧɟɧɢɸ ɨɬ
ɭɩɥɚɬɵ ɧɚɥɨɝɨɜ ɧɚ ɫɨɜɪɟɦɟɧɧɨɦ ɷɬɚɩɟ ɪɚɡɜɢɬɢɹ ɪɨɫɫɢɣɫɤɨɣ
ɧɚɥɨɝɨɜɨɣ ɫɢɫɬɟɦɵª ɂɪɤɭɬɫɤ Ȼɚɣɤɚɥɶɫɤɢɣ ɝɨɫɭɞɚɪɫɬɜɟɧɧɵɣ
ɭɧɢɜɟɪɫɢɬɟɬ ɷɤɨɧɨɦɢɤɢ ɢ ɩɪɚɜɚ ɫɟɧɬ ɝ 85/
KWWSZZZSDODWDQNUXSKSFRQWHQWSKS"LG
Ɇɚɪɬɵɧɟɧɤɨ ɉ Ɍɟɧɞɟɧɰɢɢ ɧɚɥɨɝɨɜɵɯ ɫɩɨɪɨɜ ɜ
ɝɨɞɭ ɇɚɥɨɝɨɜɵɟ ɫɩɨɪɵ 85/
KWWSVSUDYRUJUXUXEULFVTXHVWLRQɞɚɬɚ ɨɛɪɚɳɟɧɢɹ
Ɇɟɠɝɨɫɭɞɚɪɫɬɜɟɧɧɵɣ ɨɛɦɟɧ ɧɚɥɨɝɨɜɨɣ ɢɧɮɨɪɦɚɰɢɟɣ
ɦɢɪɨɜɵɟ ɬɟɧɞɟɧɰɢɢ ɢ ɪɨɫɫɢɣɫɤɢɟ ɩɟɪɫɩɟɤɬɢɜɵ Ɇɚɬɟɪɢɚɥɵ
ɦɟɠɞɭɧɚɪɨɞɧɨɣ ɤɨɧɮɟɪɟɧɰɢɢ ©Ɋɨɫɫɢɣɫɤɨɟ ɢ ɦɟɠɞɭɧɚɪɨɞɧɨɟ
ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɟ ɧɨɜɚɹ ɫɭɞɟɛɧɚɹ ɩɪɚɤɬɢɤɚ ɜɨɩɪɨɫɵ ɢ
ɪɟɲɟɧɢɹª ɚɩɪɟɥɹ ɝ 85/ KWWS OHJDOLQVLJKWUXUXVVLDQ
DQGLQWHUQDWLRQDOWD[DWLRQɞɚɬɚɨɛɪɚɳɟɧɢɹ
Ɇɢɧɮɢɧ ɩɨɨɛɟɳɚɥ ɪɚɞɢɤɚɥɶɧɨ ɫɨɤɪɚɬɢɬɶ ɨɬɱɟɬɧɨɫɬɶ ɢ
ɨɬɤɚɡɚɬɶɫɹ ɨɬ ɧɚɥɨɝɨɜɵɯ ɩɪɨɜɟɪɨɤ 85/ KWWSVEXKUX ɞɚɬɚ
ɨɛɪɚɳɟɧɢɹ
Ɇɢɯɚɣɥɨɜɚ ȿȺ ɋɨɜɟɪɲɟɧɫɬɜɨɜɚɧɢɟ ɧɚɥɨɝɨɜɨɝɨ
ɚɞɦɢɧɢɫɬɪɢɪɨɜɚɧɢɹ ɫ ɰɟɥɶɸ ɩɨɜɵɲɟɧɢɹ ɷɮɮɟɤɬɢɜɧɨɫɬɢ
ɮɭɧɤɰɢɨɧɢɪɨɜɚɧɢɹ ɧɚɥɨɝɨɜɨɣ ɫɢɫɬɟɦɵ ɜ ɊɎ ɎԤɇɇɚɭɤɚ
ʋɋ
Ɇɨɦɟɧɬ ɢɫɬɢɧɵ Ɋɨɫɫɢɹ ɢ ɫɚɧɤɰɢɢ Ɂɚɩɚɞɚ Ⱦɨɤɥɚɞ ɝɪɭɩɩɵ
ɷɤɫɩɟɪɬɨɜ ɩɨɞ ɪɭɤɨɜɨɞɫɬɜɨɦ ɚɤɚɞɟɦɢɤɚ ɊȺɇ ɋɘ Ƚɥɚɡɶɟɜɚ
Ʉɪɚɫɧɨɹɪɫɤɨɟ ɜɪɟɦɹ 85/ KWWSNUDVYUHP\DUXPRPHQWLVWLQ\
URVVL\DLVDQNFLL]DSDGDɞɚɬɚɨɛɪɚɳɟɧɢɹ
Ɇɭɯɢɧ Ɇɋ ɇɚɡɚɪɨɜ ȺɊ ȼȺɋ ɊɎ ɨ ɤɪɢɬɟɪɢɹɯ
ɧɟɞɨɛɪɨɫɨɜɟɫɬɧɨɫɬɢ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚ ȻɭɯɊɍ 85/
KWWSVEXKUXɞɚɬɚɨɛɪɚɳɟɧɢɹ
Соседние файлы в предмете [НЕСОРТИРОВАННОЕ]