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Файл:Современные тенденции в развитии налогового контроля. Монография
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ɇɚɝɨɪɧɨɜɚ ɇ Ɋɟɚɥɶɧɨɫɬɶ ɢ ɬɨɱɤɚ ɫɭɞɚɦ ɩɥɟɜɚɬɶ ɧɚ
©ɫɟɪɵɟª ɩɪɢɡɧɚɤɢ Ⱥɭɞɢɬ Ɋɭ 85/ KWWSVZZZDXGLW
LWUXDUWLFOHVDFFRXQWFRXUWDKWPO ɞɚɬɚ ɨɛɪɚɳɟɧɢɹ
ɇɚɡɚɪɨɜ ȼɋ ɇɚɥɨɝɨɜɚɹ ɫɢɫɬɟɦɚ Ɋɨɫɫɢɢ ɜ ±
ɝɨɞɚɯ ɂɫɬɨɪɢɹ ɧɨɜɨɣ Ɋɨɫɫɢɢ 85/ KWWSUXUXQRGH
ɞɚɬɚɨɛɪɚɳɟɧɢɹ
ɇɚɥɨɝɢ ɧɚ ɬɪɭɞ ɨɩɟɪɟɞɢɥɢ ɧɟɮɬɶ ɢ ɝɚɡ ɫɪɟɞɢ ɝɥɚɜɧɵɯ
ɢɫɬɨɱɧɢɤɨɜ ɞɨɯɨɞɨɜ ɛɸɞɠɟɬɚ ɅɟɧɬɚɊɭ 85/
KWWSOHQWDUXQHZVWD[HV ɞɚɬɚ ɨɛɪɚɳɟɧɢɹ
ɇɚɥɨɝɨɜɚɹɧɚɝɪɭɡɤɚɜɊɨɫɫɢɢɫɪɟɞɢɫɬɪɚɧɈɗɋɊɧɟɨɱɟɧɶ
ɜɵɫɨɤɚɹ ɇɚɥɨɝɢ Ɋɨɫɫɢɢ 85/
KWWSZZZWD[UXFRPEORJ ɞɚɬɚ ɨɛɪɚɳɟɧɢɹ
ɇɚɥɨɝɨɜɚɹ ɷɤɫɩɟɪɬɢɡɚ ɩɨɧɹɬɢɟ ɢ ɤɪɭɝ
ɜɨɩɪɨɫɨɜɂɧɫɬɢɬɭɬ ɫɭɞɟɛɧɵɯ ɷɤɫɩɟɪɬɢɡ ɢ ɤɪɢɦɢɧɚɥɢɫɬɢɤɢ
85/ KWWSVFHXUUXOLEUDU\DUWLFOHVMHNVSHUWL]DLWHP ɞɚɬɚ
ɨɛɪɚɳɟɧɢɹ
ɇɚɥɨɝɨɜɨɟ ɛɪɟɦɹ ɧɚɥɨɝɨɜɵɣ ɝɧɟɬ ȼɫɹ ɷɥɟɤɬɪɨɧɧɚɹ
ɛɢɛɥɢɨɬɟɤɚ ɏɨɡɹɣɫɬɜɟɧɧɨɟ ɩɪɚɜɨ 85/
KWWSZZZELEOLRWHNDUUXKR]\D\VWYHQQRHSUDYRKWP ɞɚɬɚ
ɨɛɪɚɳɟɧɢɹ
ɇɚɥɨɝɨɜɵɣ ɮɨɪɭɦ ɈɗɋɊ ɜɩɟɪɜɵɟ ɜ Ɇɨɫɤɜɟ
85/ KWWSZZZQDORJUXUXEBPQVBQHZV ɞɚɬɚ
ɨɛɪɚɳɟɧɢɹ
ɇɚɥɨɝɨɜɵɟ ɪɢɫɤɢ ɜɨɡɪɚɫɬɚɸɬ Ⱥɫɫɨɰɢɚɰɢɹ ɧɚɥɨɝɨɜɵɯ
ɤɨɧɫɭɥɶɬɚɧɬɨɜ ȺɇɄ 85/ KWWSQDORJDQNUXLQIRDERXW
XVQRYRVWLQDORJRY\HULVNLYR]UDVWD\XWKWPO ɞɚɬɚ ɨɛɪɚɳɟɧɢɹ
ɇɚɬɚɥɸɤ ɇ ɇɚɥɨɝɨɜɵɣ ɤɨɧɬɪɨɥɶ ɜ ɰɢɮɪɚɯ ɢ
ɩɟɪɫɩɟɤɬɢɜɚɯ ɝɨɞɚ 85/ KWWSSUDYRYHVW
DXGLWUXQDVKLVWDWLLQDORJLLEXKXFKHWQDORJRY\\NRQWUROYFLIUDK
LSHUVSHNWLYDKJRGDɞɚɬɚɨɛɪɚɳɟɧɢɹ
ɇɟɞɨɪɟɡɨɜɚ Ɉɘ Ɂɚɞɚɱɢ ɢ ɩɪɨɛɥɟɦɵ ɮɨɪɦɢɪɨɜɚɧɢɹ
ɤɪɭɩɧɵɯ ɛɢɡɧɟɫɫɬɪɭɤɬɭɪ ɜ ɫɨɜɪɟɦɟɧɧɨɣ Ɋɨɫɫɢɢ ɍɱɟɧɵɟ
ɡɚɩɢɫɤɢɢɧɫɬɢɬɭɬɚɫɨɰɢɚɥɶɧɵɯɢɝɭɦɚɧɢɬɚɪɧɵɯɡɧɚɧɢɣȼɯ
ɬ ȼɵɩ Ɍ ɗɤɨɧɨɦɢɱɟɫɤɢɟ ɧɚɭɤɢ Ʉɚɡɚɧɶ ɘɧɢɜɟɪɫɭɦ
85/ KWWSUXFRQYGRFVRUJGRFVLQGH[
KWPO"SDJH ɞɚɬɚɨɛɪɚɳɟɧɢɹ
ɇɝɭɟɧ ɋɭɚɧ Ɍɯɚɧɝ Ɇɟɬɨɞɨɥɨɝɢɱɟɫɤɢɟ ɩɨɞɯɨɞɵ ɤ
ɮɨɪɦɢɪɨɜɚɧɢɸ ɧɚɥɨɝɨɜɵɯ ɞɨɯɨɞɨɜ ɛɸɞɠɟɬɚ ɡɚɪɭɛɟɠɧɵɣ
ɨɩɵɬ Ⱦɚɣɞɠɟɬɮɢɧɚɧɫɵ
KWWSVF\EHUOHQLQNDUXDUWLFOHYPHWRGRORJLFKHVNLHSRGKRG\N
IRUPLURYDQL\XQDORJRY\KGRKRGRYE\XG]KHWD]DUXEH]KQ\\RS\W
ɞɚɬɚɨɛɪɚɳɟɧɢɹ
ɇɨɜɵɟ ɮɟɞɟɪɚɥɶɧɵɟ ɫɬɚɧɞɚɪɬɵ ɛɭɯɝɚɥɬɟɪɫɤɨɝɨ ɭɱɟɬɚ ɢ
ɞɪɭɝɢɟ ɧɨɜɨɜɜɟɞɟɧɢɹ ɜɚɠɧɵɟ ɞɥɹ ɛɭɯɝɚɥɬɟɪɨɜ
85/KWWSSSWUXDUWEXKXFKHWL]PHQHQL\DL
QRYRVWLKWWSSSWUXDUWEXKXFKHWL]PHQHQL\DLQRYRVWL ɞɚɬɚ
ɨɛɪɚɳɟɧɢɹ
Ɉɛɡɨɪ ɩɪɚɜɨɜɵɯ ɩɨɡɢɰɢɣ ɜɵɫɲɢɯ ɫɭɞɨɜ ɜ ɫɩɨɪɚɯ
ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɜ ɫ Ɏɇɋ ɉɟɬɟɪɛɭɪɝɫɤɢɣ ɩɪɚɜɨɜɨɣ
ɩɨɪɬɚɥ
KWWSSSWUXQHZV"XWPBFDPSDLJQ GDLO\QHZVB
XWPBVRXUFH 6HQG3XOVHXWPBPHGLXP HPDLOɞɚɬɚ
ɨɛɪɚɳɟɧɢɹ
Ɉɛɴɟɤɬ ɢ ɩɪɟɞɦɟɬ ɧɚɥɨɝɨɜɨɣ ɩɪɨɜɟɪɤɢɉɪɢɨɪɢɬɟɬ Ɋɭ
85/ KWWSVZZZXNSULRULWHWUXSUHVVFHQWHUDUWLFOHVREHNWL
SUHGPHWQDORJRYRMSURYHUNLɞɚɬɚɨɛɪɚɳɟɧɢɹ
Ɉɩɭɛɥɢɤɨɜɚɧ ɬɟɤɫɬ Ɇɧɨɝɨɫɬɨɪɨɧɧɟɝɨ ɫɨɝɥɚɲɟɧɢɹ ɈɗɋɊ
ɞɥɹ ɜɧɟɫɟɧɢɹ ɢɡɦɟɧɟɧɢɣ ɜ ȾɂȾɇ 85/
KWWSVZZZSZFUXUXWD[FRQVXOWLQJ
VHUYLFHVDVVHWVOHJLVODWLRQWD[IODVKUHSRUWUXVSGIɞɚɬɚ
ɨɛɪɚɳɟɧɢɹ
ɉɚɩɱɟɤɨɜɚ Ɇ ɋɬɟɪɤɢɧ Ɏ ȼɥɚɫɬɢ ɩɪɢɡɧɚɥɢ ɩɪɨɜɚɥ
ɚɦɧɢɫɬɢɢ ɤɚɩɢɬɚɥɨɜȼɟɞɨɦɨɫɬɢ Ɋɍ 85/
KWWSZZZYHGRPRVWLUXHFRQRPLFVDUWLFOHV
YODVWLSUL]QDOLSURYDODPQLVWLLNDSLWDORY ɞɚɬɚ ɨɛɪɚɳɟɧɢɹ
ɉɟɧɭɯɢɧɚ ȿ Ɇɚɤɪɨɷɤɨɧɨɦɢɱɟɫɤɢɟ ɷɮɮɟɤɬɵ ɧɚɥɨɝɨɜɵɯ
ɪɟɮɨɪɦ ɜ Ɋɨɫɫɢɢ ɷɦɩɢɪɢɱɟɫɤɢɣ ɚɧɚɥɢɡ ɇɚɲɚ ɍɱɟɛɚ Ɋɍ
85/ KWWSIVQDVKDXFKHEDUXGRFVLQGH[KWPO ɞɚɬɚ
ɨɛɪɚɳɟɧɢɹ
ɉɟɧɭɯɢɧɚ ȿ Ȼɟɥɨɭɫɨɜ Ⱦ Ɇɢɯɚɣɥɟɧɤɨ Ʉ
ɗɤɨɧɨɦɢɱɟɫɤɢɟ ɷɮɮɟɤɬɵ ɧɚɥɨɝɨɜɵɯ ɪɟɮɨɪɦ
ɝɨɞɨɜ ɪɟɬɪɨɫɩɟɤɬɢɜɧɵɣ ɚɧɚɥɢɡ ȼɨɩɪɨɫɵ ɷɤɨɧɨɦɢɤɢ
ʋ 85/
KWWSZZZIRUHFDVWUXB$5&+,9($QDOLWLFV9RSU(FRQRP(3
SGIɞɚɬɚɨɛɪɚɳɟɧɢɹ
ɉɟɩɟɥɹɟɜ ɋȽ ɇɟɨɛɨɫɧɨɜɚɧɧɚɹ ɧɚɥɨɝɨɜɚɹ ɜɵɝɨɞɚ
ɫɭɞɟɛɧɚɹɞɨɤɬɪɢɧɚɯɨɪɨɲɨɚɡɚɤɨɧɥɭɱɲɟɇɚɥɨɝɨɜɟɞ±
ʋ 85/ KWWSQDORJRYHGUXDUW ɞɚɬɚ ɨɛɪɚɳɟɧɢɹ
ɉɟɪɫɩɟɤɬɢɜɵ ɫɨɡɞɚɧɢɹ ɜ Ɋɨɫɫɢɢ ɮɢɧɚɧɫɨɜɨɣ ɩɨɥɢɰɢɢ ɢ
ɩɭɬɢ ɫɨɜɟɪɲɟɧɫɬɜɨɜɚɧɢɹ ɞɟɹɬɟɥɶɧɨɫɬɢ ɩɨ ɩɪɨɬɢɜɨɞɟɣɫɬɜɢɸ
ɮɢɧɚɧɫɨɜɨɣɩɪɟɫɬɭɩɧɨɫɬɢ.ɋɥɟɞɫɬɜɟɧɧɵɣɤɨɦɢɬɟɬɊɨɫɫɢɣɫɤɨɣ
Ɏɟɞɟɪɚɰɢɢ 85/
KWWSZZZVOHGFRPUXEORJGHWDLOSKS"QRFDFKH ,'
ɞɚɬɚɨɛɪɚɳɟɧɢɹ
ɉɟɬɪɭɯɢɧɚ ɋ ɋɚɦɵɟ ɨɩɚɫɧɵɟ ɫɯɟɦɵ ɭɯɨɞɚ ɨɬ ɧɚɥɨɝɨɜ
Ɏɇɋ ɪɚɫɤɪɵɜɚɟɬ ɫɯɟɦɵɭɤɥɨɧɟɧɢɹ ɨɬ ɭɩɥɚɬɵ ɧɚɥɨɝɨɜ
85/ KWWSVFZLVHDGYLFHUXFRPSDQ\EORJVDP\HRSDVQ\H
QDORJRY\HVNKHP\IQVSRGJRWRYLODPHWRGLFKNXJGHXFKLW
UDVNU\YDWVNKHP\XNORQHQL\D ɞɚɬɚ ɨɛɪɚɳɟɧɢɹ
ɉɟɱɧɢɤɨɜɚ ȿɇ ɂɫɩɨɥɶɡɨɜɚɧɢɟ ɞɚɧɧɵɯ ɛɭɯɝɚɥɬɟɪɫɤɨɝɨ
ɭɱɟɬɚ ɩɪɢ ɫɥɟɞɨɜɚɧɢɢ ɤɪɢɬɟɪɢɹɦ ɨɰɟɧɤɢ ɪɢɫɤɨɜ ɫɨɜɟɪɲɟɧɢɹ
ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɦ ɧɚɥɨɝɨɜɵɯ ɩɪɚɜɨɧɚɪɭɲɟɧɢɢɇɚɥɨɝɢ ɢ
ɮɢɧɚɧɫɵʋɋ±
ɉɨɝɨɪɥɟɰɤɢɣ Ⱥɂ ɍɱɚɫɬɢɟ Ɋɨɫɫɢɢ ɜ
ɦɟɠɝɨɫɭɞɚɪɫɬɜɟɧɧɨɦ ɧɚɥɨɝɨɜɨɦ ɪɟɝɭɥɢɪɨɜɚɧɢɢ ɧɚ
ɫɨɜɪɟɦɟɧɧɨɦɷɬɚɩɟɪɚɡɜɢɬɢɹɬɟɤɭɳɢɟɩɨɡɢɰɢɢɩɪɨɛɥɟɦɵɢ
ɩɟɪɫɩɟɤɬɢɜɵ ɂɡɜɟɫɬɢɹ ɂɪɤɭɬɫɤɨɣ ɝɨɫɭɞɚɪɫɬɜɟɧɧɨɣ
ɷɤɨɧɨɦɢɱɟɫɤɨɣɚɤɚɞɟɦɢɢɌʋɋ
85/KWWSZZZUXVDFDGUX
ɉɪɢɡɧɚɤɢ ɩɨ ɤɨɬɨɪɵɦɜɚɲɭ ɤɨɦɩɚɧɢɸɬɨɱɧɨ ɩɪɢɡɧɚɸɬ
ɨɞɧɨɞɧɟɜɤɨɣ Ɍɚɤɫɤɨɦ 85/
KWWSVZZZNOHUNUXEXKDUWLFOHV ɞɚɬɚ ɨɛɪɚɳɟɧɢɹ
ɉɪɢɧɰɢɩ ɪɚɜɟɧɫɬɜɚ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ 85/
KWWSE]ERRNUX1DORJRYRHSUDYR6KSDUJDONDKWPO
ɉɪɨɤɨɩɟɧɤɨ Ⱥ Ȼɸɞɠɟɬ ɡɚɫɬɨɣɧɨɟ ɩɥɚɧɢɪɨɜɚɧɢɟ
ȼɟɞɨɦɨɫɬɢʋ
Ɋɚɡɝɢɥɶɞɟɟɜ Ⱥȼȼɡɵɫɤɚɧɢɟɧɚɥɨɝɨɜ ɫɬɪɟɬɶɟɝɨɥɢɰɚ ɤɚɤ
ɪɟɡɭɥɶɬɚɬ ɫɨɜɟɪɲɟɧɢɹ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɦ ɦɧɢɦɨɣ ɫɞɟɥɤɢ
Ʉɨɦɦɟɧɬɚɪɢɣ ɤ Ɉɩɪɟɞɟɥɟɧɢɸ ɋɭɞɟɛɧɨɣ ɤɨɥɥɟɝɢɢ ɩɨ
ɷɤɨɧɨɦɢɱɟɫɤɢɦɫɩɨɪɚɦȼɋɊɎɨɬ1ɄȽ
85/ KWWSɨɬɪɚɫɥɢɩɪɚɜɚɪɮDUWLFOH ɞɚɬɚ
ɨɛɪɚɳɟɧɢɹ
Ɋɨɡɢɧɫɤɢɣ ɂȺ Ȼɢɡɧɟɫ ɢ ɛɢɡɧɟɫɫɯɟɦɵ Ɍɪɚɧɫɮɟɪɬɧɨɟ
ɰɟɧɨɨɛɪɚɡɨɜɚɧɢɟ ɢ ɛɟɡɞɢɜɢɞɟɧɞɧɵɟ ɫɩɨɫɨɛɵ ɩɨɥɭɱɟɧɢɹ
ɞɨɯɨɞɨɜ ɥɟɠɚɬ ɜ ɨɫɧɨɜɟ ɦɧɨɝɢɯ ɧɚɲɢɯ ɛɟɞ 85/
KWWSODEJUXSUXLQGH[SKSDUWLN ɞɚɬɚ
ɨɛɪɚɳɟɧɢɹ
ɊɨɥɟɬɪȿȺȻɨɪɨɡɞɧɚɘȼɇɚɥɨɝɨɨɛɥɨɠɟɧɢɟɜɵɯɨɞɧɨɝɨ
ɩɨɫɨɛɢɹ ɜɵɩɥɚɱɢɜɚɟɦɨɝɨ ɪɚɛɨɬɧɢɤɭ ɩɨ ɫɨɝɥɚɲɟɧɢɸ
ɫɬɨɪɨɧɇɚɥɨɝɨɜɟɞ 85/ KWWSQDORJRYHGUXDUW ɞɚɬɚ
ɨɛɪɚɳɟɧɢɹ
©Ɋɨɫɫɢɹɛɟɪɟɬɜɡɚɣɦɵ ɨɱɟɧɶɫɯɟɦɚɬɢɱɟɫɤɢªȼɟɞɨɦɨɫɬɢ
ʋ
ɊɚɡɝɢɥɶɞɟɟɜȺȼȼɡɵɫɤɚɧɢɟ ɧɚɥɨɝɨɜɫɬɪɟɬɶɟɝɨɥɢɰɚɤɚɤ
ɪɟɡɭɥɶɬɚɬ ɫɨɜɟɪɲɟɧɢɹ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɦ ɦɧɢɦɨɣ ɫɞɟɥɤɢ
Ʉɨɦɦɟɧɬɚɪɢɣ ɤ Ɉɩɪɟɞɟɥɟɧɢɸ ɋɭɞɟɛɧɨɣ ɤɨɥɥɟɝɢɢ ɩɨ
ɷɤɨɧɨɦɢɱɟɫɤɢɦɫɩɨɪɚɦȼɋɊɎɨɬ1ɄȽ
85/ KWWSɨɬɪɚɫɥɢɩɪɚɜɚɪɮDUWLFOH ɞɚɬɚ
ɨɛɪɚɳɟɧɢɹ
Ɋɨɫɫɢɣɫɤɚɹ ɧɚɥɨɝɨɜɚɹ ɫɢɫɬɟɦɚ ɫɟɝɨɞɧɹ ɧɨɜɵɟ
ɢɧɫɬɪɭɦɟɧɬɵ ɧɨɜɵɟ ɪɢɫɤɢ ɇɚɥɨɝɨɜɟɞ ʋ 85/
KWWSQDORJRYHGUXDUWɞɚɬɚɨɛɪɚɳɟɧɢɹ
ɋɟɥɢɜɚɧɨɜɚ Ɇ ɋɚɜɤɢɧ Ⱥ Ɋɨɫɫɢɹ ɢɞɟɬ ɩɨ ɩɭɬɢ
ɭɠɟɫɬɨɱɟɧɢɹ ɧɚɤɚɡɚɧɢɹ ɡɚ ɧɚɥɨɝɨɜɵɟ ɩɪɟɫɬɭɩɥɟɧɢɹ
ɉɟɧɡɟɧɫɤɢɣ Ⱦɟɥɨɜɨɣ ɉɨɪɬɚɥ Ɉɩɭɛɥɢɤɨɜɚɧɨ
Ƚɚɡɟɬɚ ©Ȼɢɡɧɟɫª Ⱦɨɤɭɦɟɧɬ 85/ KWWS
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ɪɨɫɫɢɢɜ±ɝɨɞɚɯɞɚɬɚɨɛɪɚɳɟɧɢɹ
ɋɥɟɞɫɬɜɟɧɧɵɣ ɤɨɦɢɬɟɬ Ɋɨɫɫɢɣɫɤɨɣ Ɏɟɞɟɪɚɰɢɢ
Ɇɟɬɨɞɢɱɟɫɤɢɟ ɪɟɤɨɦɟɧɞɚɰɢɢ ɩɨ ɜɨɩɪɨɫɚɦ ɪɚɫɫɥɟɞɨɜɚɧɢɹ
ɧɚɥɨɝɨɜɵɯ ɩɪɟɫɬɭɩɥɟɧɢɣ 85/
NUNVOHGFRPUX¾XSORDG.ULPLQDOLVWPHWRGQDORJGRF ɞɚɬɚ
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ɱɟɪɟɡ ɦɚɥɵɣ ɛɢɡɧɟɫ ɊȻɄ 85/
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ɫɮɟɪɟ ɦɟɲɚɟɬ ɫɥɨɠɧɚɹ ɫɯɟɦɚ ɜɨɡɛɭɠɞɟɧɢɹ ɭɝɨɥɨɜɧɵɯ ɞɟɥ
85/ KWWSZZZILUVWQHZVUXRSLQLRQV ɞɚɬɚ
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KWWSKEFRPSUXDERXWODZBOLEUDU\ ɞɚɬɚ ɨɛɪɚɳɟɧɢɹ
ɋɩɨɫɨɛɵ ɩɪɨɬɢɜɨɞɟɣɫɬɜɢɹ ɡɥɨɭɩɨɬɪɟɛɥɟɧɢɸ ɩɪɚɜɨɦ ɜ
ɫɮɟɪɟ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ ɜ ɡɚɪɭɛɟɠɧɵɯ ɫɬɪɚɧɚɯ ɢ ɜ Ɋɨɫɫɢɢ
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ɋ ɭɬɪɨɟɧɧɨɣ ɫɢɥɨɣ ɂɫɫɥɟɞɨɜɚɧɢɟ ɤɨɦɩɚɧɢɢ (<
©Ȼɚɪɨɦɟɬɪ ɩɪɟɞɩɪɢɧɢɦɚɬɟɥɶɫɤɨɣ ɞɟɹɬɟɥɶɧɨɫɬɢ *ª ɡɚ
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ɪɟɡɭɥɶɬɚɬɚɯ ɤɨɧɬɪɨɥɶɧɨɝɨ ɦɟɪɨɩɪɢɹɬɢɹ ©ɉɪɨɜɟɪɤɚ
ɷɮɮɟɤɬɢɜɧɨɫɬɢ ɢɫɩɨɥɶɡɨɜɚɧɢɹ ɨɬɤɪɵɬɵɦ ɚɤɰɢɨɧɟɪɧɵɦ
ɨɛɳɟɫɬɜɨɦ ©ɊɈɋɇȺɇɈª ɝɨɫɭɞɚɪɫɬɜɟɧɧɨɣ ɤɨɪɩɨɪɚɰɢɟɣ
©Ɋɨɫɫɢɣɫɤɚɹ ɤɨɪɩɨɪɚɰɢɹ ɧɚɧɨɬɟɯɧɨɥɨɝɢɣª ɫɪɟɞɫɬɜ
ɮɟɞɟɪɚɥɶɧɨɝɨ ɛɸɞɠɟɬɚ ɩɨɥɭɱɟɧɧɵɯ ɜ ɝɨɞɚɯ ɢ
ɫɨɨɬɜɟɬɫɬɜɢɢ ɪɚɫɯɨɞɨɜɚɧɢɹ ɫɪɟɞɫɬɜ ɭɫɬɚɧɨɜɥɟɧɧɵɦ ɰɟɥɹɦ
ɞɟɹɬɟɥɶɧɨɫɬɢª ɭɬɜɟɪɠɞɟɧ Ʉɨɥɥɟɝɢɟɣ ɋɱɟɬɧɨɣ ɩɚɥɚɬɵ
ɊɨɫɫɢɣɫɤɨɣɎɟɞɟɪɚɰɢɢɩɪɨɬɨɤɨɥɨɬɚɩɪɟɥɹɝʋɄ
85/
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Ɍɢɩɨɥɨɝɢɱɟɫɤɨɟ ɢɫɫɥɟɞɨɜɚɧɢɟ©ɇɚɥɨɝɨɜɵɟ ɩɪɟɫɬɭɩɥɟɧɢɹ
ɢɨɬɦɵɜɚɧɢɟɞɟɧɟɝªȺɲɯɚɛɚɞɧɨɹɛɪɶɝZZZ&%558
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UDWLQJLQIRFDWDORJɞɚɬɚɨɛɪɚɳɟɧɢɹ
Ɏɟɞɨɪɨɜ ȾɊȼɨɞɨɩɶɹɧɨɜɚȼȺ ɇɚɥɨɝɨɜɵɟɩɪɨɜɟɪɤɢɧɚ
ɫɨɜɪɟɦɟɧɧɨɦ ɷɬɚɩɟ ɪɚɡɜɢɬɢɹ ɫɢɫɬɟɦɵ ɧɚɥɨɝɨɜɨɝɨ ɤɨɧɬɪɨɥɹ ɜ
Ɋɨɫɫɢɣɫɤɨɣ Ɏɟɞɟɪɚɰɢɢ ɧɚ ɩɪɢɦɟɪɟ ɆɂɎɇɋ Ɋɨɫɫɢɢ ɩɨ
ɤɪɭɩɧɟɣɲɢɦ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚɦ ɩɨ ɉɪɢɦɨɪɫɤɨɦɭ ɤɪɚɸ
ɋɨɜɪɟɦɟɧɧɵɟ ɧɚɭɱɧɵɟ ɢɫɫɥɟɞɨɜɚɧɢɹ ɢ ɢɧɧɨɜɚɰɢɢ ʋ
ɑ >ɗɥɟɤɬɪɨɧɧɵɣ ɪɟɫɭɪɫ@ 85/
KWWSZHEVQDXNDUXLVVXHV ɞɚɬɚ ɨɛɪɚɳɟɧɢɹ
Ɏɟɞɨɬɨɜ Ⱦɘ ȼɥɢɹɧɢɟ ɧɚɥɨɝɨɜɨɣ ɫɢɫɬɟɦɵ ɧɚ ɬɟɧɟɜɭɸ
ɷɤɨɧɨɦɢɤɭɎɢɧɚɧɫɵ ɢ ɤɪɟɞɢɬ ± ʋ 85/
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WHQHYX\XHNRQRPLNXɞɚɬɚɨɛɪɚɳɟɧɢɹ
Ɏɇɋ ɧɚɱɚɥɚ ɜɟɫɬɢ ɫɜɨɣ ɫɟɤɪɟɬɧɵɣ ɱɟɪɧɵɣ ɫɩɢɫɨɤ
ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɜ 85/
KWWSVZZZNOHUNUXEXKDUWLFOHV ɞɚɬɚ ɨɛɪɚɳɟɧɢɹ
Ɏɇɋ ɧɚɱɢɧɚɟɬ ɚɜɬɨɦɚɬɢɱɟɫɤɢɣ ɨɛɦɟɧ ɮɢɧɚɧɫɨɜɨɣ
ɢɧɮɨɪɦɚɰɢɟɣ ɫ ɢɧɨɫɬɪɚɧɧɵɦɢ ɤɨɦɩɟɬɟɧɬɧɵɦɢ ɨɪɝɚɧɚɦɢ
85/ KWWSZZZILQPDUNHWUXQHZV ɞɚɬɚ ɨɛɪɚɳɟɧɢɹ
Ɏɨɦɢɧ Ɉ ©ɋɬɚɥɨ ɹɫɧɨ ɤɚɤ ɞɨɤɚɡɚɬɶ ɧɚɞɟɠɧɨɫɬɶ ɜɚɲɢɯ
ɤɨɧɬɪɚɝɟɧɬɨɜªɍɱɟɬɇɚɥɨɝɢɉɪɚɜɨ±ɨɤɬɹɛɪɹʋ
ɏɚɧ ȿ ɉɪɟɞɭɩɪɟɞɢɬɟ ɞɢɪɟɤɬɨɪɚɫ ɧɟɝɨ ɦɨɝɭɬɜɡɵɫɤɚɬɶ
ɧɚɥɨɝɨɜɭɸ ɧɟɞɨɢɦɤɭ ɤɨɦɩɚɧɢɢ ɍɇɉ ʋ ± ± ±
ɨɤɬɹɛɪɹɝ
ɏɚɪɚɤɬɟɪɧɵɟ ɧɚɪɭɲɟɧɢɹ 85/
KWWSVZZZQDORJUXUQWD[DWLRQUHIHUHQFHBZRUNUHJODPHQWBYQ
Sɞɚɬɚɨɛɪɚɳɟɧɢɹ
ɏɚɪɢɫɨɜ ɂɎ ɗɜɨɥɸɰɢɹ ɩɨɞɫɥɟɞɫɬɜɟɧɧɨɫɬɢ ɧɚɥɨɝɨɜɵɯ
ɩɪɟɫɬɭɩɥɟɧɢɣ ɩɪɟɞɭɫɦɨɬɪɟɧɧɵɯ ɫɬ ɍɝɨɥɨɜɧɨɝɨ
ɤɨɞɟɤɫɚ Ɋɨɫɫɢɢ ɉɪɚɜɨɜɨɣ ɰɟɧɬɪ ©ɉɪɚɜɵɣ ɛɟɪɟɝª 85/
KWWSZZZFHQWHUEHUHJUXKWPO ɞɚɬɚ
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ɏɚɬɚɫɨɜȺɇɚɫɚɦɨɦɥɢɞɟɥɟɧɟɧɚɞɨɛɨɹɬɶɫɹɭɜɟɥɢɱɟɧɢɹ
ɧɚɥɨɝɨɜɨɣ ɧɚɝɪɭɡɤɢ" Ƚɚɪɚɧɬ Ɋɍ 85/
KWWSZZZJDUDQWUXLDRSLQLRQDXWKRUKDJDVRY ɞɚɬɚ
ɨɛɪɚɳɟɧɢɹ
ɏɨɱɭɟɜ ȼȺ ɋɬɚɧɨɜɥɟɧɢɟ ɢ ɪɚɡɜɢɬɢɟ ɧɚɥɨɝɨɜɨɝɨ
ɚɞɦɢɧɢɫɬɪɢɪɨɜɚɧɢɹ ɜ Ɋɨɫɫɢɣɫɤɨɣ Ɏɟɞɟɪɚɰɢɢ ± Ⱥɜɬɨɪɟɮ
ɞɢɫɫ«ɞɷɧ ± Ɇ Ɋɨɫɫɢɣɫɤɚɹ ɚɤɚɞɟɦɢɹ ɝɨɫɭɞɚɪɫɬɜɟɧɧɨɣ
ɫɥɭɠɛɵ ɩɪɢ ɉɪɟɡɢɞɟɧɬɟ Ɋɨɫɫɢɣɫɤɨɣ Ɏɟɞɟɪɚɰɢɢ 85/
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DXOL\DHYLFKKWPOɞɚɬɚɨɛɪɚɳɟɧɢɹ
ɏɪɚɦɨɜɚ Ⱥ ɇɚɫɤɨɥɶɤɨ ɩɪɨɡɪɚɱɧɚ ɝɥɨɛɚɥɶɧɚɹ ɧɚɥɨɝɨɜɚɹ
ɩɪɨɡɪɚɱɧɨɫɬɶ ɜ " ɈIIVKRUHZHDOWK 85/
KWWSVRIIVKRUHZHDOWKLQIRRIIVKRUHWD[FRIIVKRUHWD[KRZ
WUDQVSDUHQWLVJOREDOWD[WUDQVSDUHQF\LQ ɞɚɬɚ ɨɛɪɚɳɟɧɢɹ
ɑɚɩɤɢɧɚ ɇȺ Ɉɰɟɧɤɚ ɷɮɮɟɤɬɢɜɧɨɫɬɢ ɤɨɧɬɪɨɥɶɧɨɣ
ɪɚɛɨɬɵ Ɏɇɋ Ɋɨɫɫɢɢ ɡɚ ɝɝ ɇɚɥɨɝɢ ɢ
ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɟʋɋ'2,
; 85/ KWWSH
QRWDEHQHUXSQQDUWLFOHBKWPO ɞɚɬɚ ɨɛɪɚɳɟɧɢɹ
ɐȻ ɫ ɧɨɜɨɣ ɫɢɥɨɣ ɛɟɪɟɬɫɹ ɡɚ ɛɨɪɶɛɭ ɩɪɨɬɢɜ ɨɛɧɚɥɚ
1HZV5X 85/ KWWSVQHZVUXGHQJLFESUHGXSUH]KGDHWR
ULVNDKQH]DNRQQRMREQDOLFKNLFKHUH]WHKQLFKHVNLHNRPSDQLL
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ɑɭɪɹɟɜ Ⱥȼ ɉɪɚɤɬɢɱɟɫɤɢɣ ɤɨɦɦɟɧɬɚɪɢɣ ɤ
ɉɨɫɬɚɧɨɜɥɟɧɢɸ ɉɥɟɧɭɦɚ ȼɵɫɲɟɝɨ Ⱥɪɛɢɬɪɚɠɧɨɝɨ ɋɭɞɚ
Ɋɨɫɫɢɣɫɤɨɣ Ɏɟɞɟɪɚɰɢɢ ɨɬ ʋ ©Ɉ ɧɟɤɨɬɨɪɵɯ
ɜɨɩɪɨɫɚɯ ɜɨɡɧɢɤɚɸɳɢɯ ɩɪɢ ɩɪɢɦɟɧɟɧɢɢ ɚɪɛɢɬɪɚɠɧɵɦɢ
ɫɭɞɚɦɢ ɱɚɫɬɢ ɩɟɪɜɨɣ ɇɚɥɨɝɨɜɨɝɨ ɤɨɞɟɤɫɚ Ɋɨɫɫɢɣɫɤɨɣ
Ɏɟɞɟɪɚɰɢɢª Ɇɚɬɟɪɢɚɥ ɩɨɞɝɨɬɨɜɥɟɧ ɫ ɢɫɩɨɥɶɡɨɜɚɧɢɟɦ
ɩɪɚɜɨɜɵɯ ɚɤɬɨɜ ɩɨ ɫɨɫɬɨɹɧɢɸ ɧɚ ɨɤɬɹɛɪɹ
ɝɄɨɧɫɭɥɶɬɚɧɬɉɥɸɫ 85/
KWWSZZZWZLUS[FRPILOH ɞɚɬɚ ɨɛɪɚɳɟɧɢɹ
ɒɚɬɚɥɨɜ ɋȾ ɉɪɢɧɰɢɩɵ ɨɩɪɟɞɟɥɟɧɢɹ ɞɨɯɨɞɨɜ 85/
KWWSD]GHVLJQUX3URMHFWV$=/LEU&'/DZ7$;/DZ1.6+
QNVKWPOɞɚɬɚɨɛɪɚɳɟɧɢɹ
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PDLO UX 85/
KWWSVQHZVPDLOUXSROLWLFV"IURPPDLO
ɞɚɬɚɨɛɪɚɳɟɧɢɹ
ɒɟɫɬɚɤɨɜɚ ȿ Ʉɚɤɢɟ ɫɩɨɫɨɛɵ ɢɫɩɨɥɶɡɭɟɬ ɝɨɫɭɞɚɪɫɬɜɨ ɜ
ɛɨɪɶɛɟ ɫ ɮɢɪɦɚɦɢɨɞɧɨɞɧɟɜɤɚɦɢ" Ɏɢɧɚɧɫɨɜɚɹ ɝɚɡɟɬɚ 85/
KWWSILQJD]HWDUXFRQVXOWDWLRQV ɞɚɬɚ ɨɛɪɚɳɟɧɢɹ
ɗɤɨɧɨɦɢɫɬɵ ɧɚɡɜɚɥɢ ɝɥɚɜɧɵɟ ɪɢɫɤɢ ɞɥɹ ɷɤɨɧɨɦɢɤɢ
Ɋɨɫɫɢɢ ɜ ɝɨɞɭ ɊȻɄ 85/
KWWSVZZZUEFUXHFRQRPLFVEIHDEDDF
Iɞɚɬɚɨɛɪɚɳɟɧɢɹ
ɗɤɨɧɨɦɢɱɟɫɤɢɟ ɨɛɡɨɪɵ ɈɗɋɊ Ɋɨɫɫɢɣɫɤɚɹ Ɏɟɞɟɪɚɰɢɹ
əɧɜɚɪɶ Ɉɫɧɨɜɧɵɟ ɜɵɜɨɞɵ ɢ ɪɟɤɨɦɟɧɞɚɰɢɢ 85/
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ɨɛɪɚɳɟɧɢɹ
ɗɮɮɟɤɬɢɜɧɨɫɬɶ ɢ ɨɩɬɢɦɢɡɚɰɢɹ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ
>ɗɥɟɤɬɪɨɧɧɵɣ ɪɟɫɭɪɫ@ Ɉɛɪɚɡɨɜɚɬɟɥɶɧɵɣ ɩɨɪɬɚɥ Ɇɟɬɨɞɢɱɤɭɫ
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ɧɚɱɚɥɚ ɝɝ Ⱥɭɞɢɬ Ɋɍ 85/ KWWSVZZZDXGLW
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ɘɪɡɢɧɨɜɚ ɂɅ ɇɚɥɨɝɨɜɚɹ ɩɨɥɢɬɢɤɚ ɤɚɤ ɢɧɫɬɪɭɦɟɧɬ
ɭɩɪɚɜɥɟɧɢɹ ɫɨɰɢɚɥɶɧɨɷɤɨɧɨɦɢɱɟɫɤɢɦ ɪɚɡɜɢɬɢɟɦ Ɋɨɫɫɢɣɫɤɨɣ
Ɏɟɞɟɪɚɰɢɢ Ⱥɜɬɨɪɟɮɟɪɚɬ ɞɢɫɫɟɪɬɚɰɢɢ ɧɚ ɫɨɢɫɤɚɧɢɟ ɭɱɟɧɨɣ
ɫɬɟɩɟɧɢɞɷɧ±Ɇȼɫɟɪɨɫɫɢɣɫɤɚɹɝɨɫɭɞɚɪɫɬɜɟɧɧɚɹɧɚɥɨɝɨɜɚɹ
ɚɤɚɞɟɦɢɹ Ɇɢɧɢɫɬɟɪɫɬɜɚ ɮɢɧɚɧɫɨɜ Ɋɨɫɫɢɣɫɤɨɣ Ɏɟɞɟɪɚɰɢɢ
85/ KWWSGLEDVHUXDUWLFOHBXU]LQRYDLO ɞɚɬɚ
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Ɉɮɢɰɢɚɥɶɧɵɣ ɫɚɣɬ (5(325758Ɇɢɪɨɜɚɹ ɷɤɨɧɨɦɢɤɚ
85/
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Ɉɮɢɰɢɚɥɶɧɵɣ ɫɚɣɬ ɊȻɄ 85/
KWWSWRSUEFUXHFRQRPLFVVKWPO
ɈɮɢɰɢɚɥɶɧɵɣɫɚɣɬȼȺɋɊɎ85/ZZZDUELWUUX
Ɉɮɢɰɢɚɥɶɧɵɣ ɫɚɣɬ Ɇɢɧɢɫɬɟɪɫɬɜɚ ɮɢɧɚɧɫɨɜ Ɋɨɫɫɢɣɫɤɨɣ
Ɏɟɞɟɪɚɰɢɢ85/KWWSZZZPLQILQUXUX
Ɉɮɢɰɢɚɥɶɧɵɣ ɫɚɣɬ Ɇɢɧɢɫɬɟɪɫɬɜɚ ɜɧɭɬɪɟɧɧɢɯ ɞɟɥ
ɊɨɫɫɢɣɫɤɨɣɎɟɞɟɪɚɰɢɢ85/KWWSVɦɜɞɪɮ
Ɉɮɢɰɢɚɥɶɧɵɣ ɫɚɣɬ Ɏɟɞɟɪɚɥɶɧɨɣ ɧɚɥɨɝɨɜɨɣ ɫɥɭɠɛɵ
85/KWWSVZZZQDORJUX
Ɉɮɢɰɢɚɥɶɧɵɣ ɫɚɣɬ Ɏɟɞɟɪɚɥɶɧɨɣ ɫɥɭɠɛɵ
ɝɨɫɭɞɚɪɫɬɜɟɧɧɨɣɫɬɚɬɢɫɬɢɤɢ85/KWWSZZZDNVUX
Ⱥɤɚɞɟɦɢɤ85/KWWSVGLFDFDGHPLFUX
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