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ɉɊɂɅɈɀȿɇɂə
ɉɪɢɥɨɠɟɧɢɟ
Ɍɚɛɥɢɰɚ
Ɉɫɧɨɜɧɵɟɫɩɨɫɨɛɵɭɯɨɞɚɨɬɧɚɥɨɝɚɧɚɩɪɢɛɵɥɶɨɪɝɚɧɢɡɚɰɢɣɢɧɚɥɨɝɚ
ɧɚɞɨɛɚɜɥɟɧɧɭɸɫɬɨɢɦɨɫɬɶ
ɇɚɥɨɝɧɚɩɪɢɛɵɥɶɨɪɝɚɧɢɡɚɰɢɣ
ɩɫɬ ɩ ɫɬ
ɩɫɬɩɫɬ
ɩ ɫɬ
ɇɄɊɎ
ɩ
ɫɬ ɫɬ
ɩɩɩɫɬɩ
ɫɬɇɄɊɎ
ɩ ɫɬ ɩ
ɫɬɩɫɬ
ɩɫɬɫɬ
ɩ ɫɬ ɢ ɩ
ɫɬ ɩ ɫɬ
ɩɫɬɫɬ
ɩ ɫɬ ɫɬ
ɇɄɊɎ
Ɂɚɧɢɠɟɧɢɟɧɚɥɨɝɨɜɨɣɛɚɡɵɩɭɬɟɦ
ɧɟɩɨɥɧɨɝɨɨɬɪɚɠɟɧɢɹɜɭɱɟɬɟɞɨɯɨɞɨɜɨɬɪɟɚɥɢɡɚɰɢɢ
ɧɟ ɢɫɱɢɫɥɟɧɵ ɞɨɯɨɞɵ ɜ ɜɢɞɟ ɫɭɦɦ ɤɪɟɞɢɬɨɪɫɤɨɣ ɡɚɞɨɥɠɟɧɧɨɫɬɢ
ɨɛɹɡɚɬɟɥɶɫɬɜɩɟɪɟɞɤɪɟɞɢɬɨɪɚɦɢɩɨɞɥɟɠɚɳɟɣɫɩɢɫɚɧɢɸ
ɡɚɧɢɠɟɧɵɞɨɯɨɞɵɨɬɫɞɟɥɤɢɦɟɠɞɭɜɡɚɢɦɨɡɚɜɢɫɢɦɵɦɢɥɢɰɚɦɢ
ɡɚɧɢɠɟɧɢɹ ɞɨɯɨɞɚ ɧɚ ɫɬɨɢɦɨɫɬɶ ɌɆɐ ɜɵɹɜɥɟɧɧɵɯ ɜ ɪɟɡɭɥɶɬɚɬɟ
ɢɧɜɟɧɬɚɪɢɡɚɰɢɢ
ɜɫɥɟɞɫɬɜɢɟ ɧɟɩɪɚɜɨɦɟɪɧɨɝɨɭɱɟɬɚ ɜ ɫɨɫɬɚɜɟ ɤɨɫɜɟɧɧɵɯɪɚɫɯɨɞɨɜ
ɚɪɟɧɞɧɵɯɥɢɡɢɧɝɨɜɵɯɩɥɚɬɟɠɟɣɡɚɚɪɟɧɞɭɟɦɨɟɩɪɢɧɹɬɨɟɜɥɢɡɢɧɝ
ɢɦɭɳɟɫɬɜɨ ɨɩɥɚɬɭ ɬɪɭɞɚ ɪɚɛɨɬɧɢɤɨɜ ɭɱɚɫɬɜɨɜɚɜɲɢɯ ɜ ɩɪɨɰɟɫɫɟ
ɩɪɨɢɡɜɨɞɫɬɜɚɨɩɥɚɬɭɫɬɨɢɦɨɫɬɢɪɚɛɨɬɫɭɛɩɨɞɪɹɞɱɢɤɨɜɹɜɥɹɸɳɢɯɫɹ
ɩɪɹɦɵɦɢɪɚɫɯɨɞɚɦɢ
ɧɟɩɪɚɜɨɦɟɪɧɨɝɨ ɟɞɢɧɨɜɪɟɦɟɧɧɨɝɨ ɫɩɢɫɚɧɢɹɜɪɚɫɯɨɞɵɫɬɨɢɦɨɫɬɢ
ɜɵɩɨɥɧɟɧɧɵɯ ɪɚɛɨɬ ɨɫɭɳɟɫɬɜɥɟɧɧɵɯ ɜ ɫɥɭɱɚɹɯ ɞɨɫɬɪɨɣɤɢ
ɞɨɨɛɨɪɭɞɨɜɚɧɢɹ ɪɟɤɨɧɫɬɪɭɤɰɢɢ ɦɨɞɟɪɧɢɡɚɰɢɢ ɬɟɯɧɢɱɟɫɤɨɝɨ
ɩɟɪɟɜɨɨɪɭɠɟɧɢɹɨɛɴɟɤɬɨɜɨɫɧɨɜɧɵɯɫɪɟɞɫɬɜ
Ɂɚɧɢɠɟɧɢɟɜɧɟɪɟɚɥɢɡɚɰɢɨɧɧɵɯɞɨɯɨɞɨɜ
ɜɪɟɡɭɥɶɬɚɬɟɧɟɰɟɥɟɜɨɝɨɢɫɩɨɥɶɡɨɜɚɧɢɹɞɟɧɟɠɧɵɯɫɪɟɞɫɬɜ
ɧɚ ɫɭɦɦɭ ɤɪɟɞɢɬɨɪɫɤɨɣ ɡɚɞɨɥɠɟɧɧɨɫɬɢ ɩɨ ɢɫɬɟɱɟɧɢɢ ɫɪɨɤɚ
ɢɫɤɨɜɨɣɞɚɜɧɨɫɬɢ
ɧɚ ɫɬɨɢɦɨɫɬɶ ɦɚɬɟɪɢɚɥɶɧɨ ɩɪɨɢɡɜɨɞɫɬɜɟɧɧɵɯ ɡɚɩɚɫɨɜ ɤɨɬɨɪɵɟ
ɩɨɥɭɱɟɧɵɛɟɡɜɨɡɦɟɡɞɧɨ
ɧɚ ɫɬɨɢɦɨɫɬɶ ɩɨɥɭɱɟɧɧɵɯ ɦɚɬɟɪɢɚɥɨɜ ɢɥɢ ɢɧɨɝɨ ɢɦɭɳɟɫɬɜɚ ɩɪɢ
ɞɟɦɨɧɬɚɠɟ ɢɥɢ ɪɚɡɛɨɪɤɟ ɜɵɜɨɞɢɦɵɯ ɢɡ ɷɤɫɩɥɭɚɬɚɰɢɢ ɨɫɧɨɜɧɵɯ
ɫɪɟɞɫɬɜ
ɧɚɫɬɨɢɦɨɫɬɶɢɡɥɢɲɤɨɜɜɵɹɜɥɟɧɧɵɯɩɪɢɢɧɜɟɧɬɚɪɢɡɚɰɢɢ
ɧɚɫɭɦɦɭɭɫɥɭɝɩɨɚɪɟɧɞɟɨɛɨɪɭɞɨɜɚɧɢɹ
ɧɚ ɫɭɦɦɭ ɧɟɜɨɫɬɪɟɛɨɜɚɧɧɨɣ ɤɪɟɞɢɬɨɪɫɤɨɣ ɡɚɞɨɥɠɟɧɧɨɫɬɢ ɫ
ɢɫɬɟɤɲɢɦɫɪɨɤɨɦɢɫɤɨɜɨɣɞɚɜɧɨɫɬɢ
ɧɚɫɭɦɦɭɷɤɨɧɨɦɢɢɡɚɬɪɚɬɧɚɫɬɪɨɢɬɟɥɶɫɬɜɨɠɢɥɨɝɨɞɨɦɚ
ɧɚɫɭɦɦɭɩɟɧɢɡɚɧɚɪɭɲɟɧɢɟɫɪɨɤɨɜɜɨɡɜɪɚɬɚɡɚɣɦɨɜ
ɧɚɫɭɦɦɵɜɨɫɫɬɚɧɨɜɥɟɧɧɵɯɪɟɡɟɪɜɨɜ
ɧɚɫɭɦɦɭɨɬɫɞɚɱɢɢɦɭɳɟɫɬɜɚɜɚɪɟɧɞɭ
Ɂɚɜɵɲɟɧɢɟɪɚɫɯɨɞɨɜ
ɜɪɟɡɭɥɶɬɚɬɟɧɟɩɪɚɜɢɥɶɧɨɝɨɪɚɫɱɟɬɚɩɪɹɦɵɯɪɚɫɯɨɞɨɜɢɧɟɜɟɪɧɨɝɨ
ɨɩɪɟɞɟɥɟɧɢɹ ɞɨɥɢ ɨɫɬɚɬɤɚ ɧɟɡɚɜɟɪɲɟɧɧɨɝɨ ɩɪɨɢɡɜɨɞɫɬɜɚ
ɧɟɪɟɚɥɢɡɨɜɚɧɧɨɣɝɨɬɨɜɨɣɩɪɨɞɭɤɰɢɢ
ɧɚɫɭɦɦɭɭɛɵɬɤɚɩɨɥɭɱɟɧɧɨɝɨɨɬɪɟɚɥɢɡɚɰɢɢɨɫɧɨɜɧɨɝɨɫɪɟɞɫɬɜɚ
ɧɚ ɫɭɦɦɭ ɡɚɬɪɚɬɩɨɪɟɤɨɧɫɬɪɭɤɰɢɢɝɚɡɨɩɪɨɜɨɞɚɢ ɝɚɡɨɫɧɚɛɠɟɧɢɹ
ɚɪɟɧɞɨɜɚɧɧɵɯɩɨɦɟɳɟɧɢɣ
ɩɨɩɪɢɱɢɧɟɧɟɩɪɚɜɢɥɶɧɨɝɨɨɩɪɟɞɟɥɟɧɢɹɚɦɨɪɬɢɡɚɰɢɨɧɧɨɣɝɪɭɩɩɵ
ɩɨ ɨɛɴɟɤɬɚɦ ɞɜɨɣɧɨɝɨ ɜɤɥɸɱɟɧɢɹ ɪɚɫɯɨɞɨɜ ɧɚ ɤɚɩɢɬɚɥɶɧɵɟ
ɜɥɨɠɟɧɢɹɩɨɨɫɧɨɜɧɵɦɫɪɟɞɫɬɜɚɦɢɞɪ
ɧɚɫɭɦɦɭɞɨɤɭɦɟɧɬɚɥɶɧɨɧɟɩɨɞɬɜɟɪɠɞɟɧɧɵɯɡɚɬɪɚɬ
ɩɪɨɞɨɥɠɟɧɢɟɬɚɛɥɢɰɵ
ɫɬ ɩ ɫɬ
ɫɬ ɩ
ɩɩ ɩ ɫɬ
ɩ ɫɬ
ɩ ɫɬ
ɇɄɊɎ
ɩɫɬɇɄɊɎ ɉɪɢ ɫɨɜɦɟɳɟɧɢɢ ɞɜɭɯ ɪɟɠɢɦɨɜ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ ɨɛɳɟɝɨ ɢ
ɩ ɫɬ ɫɬ
ɩɩɩɫɬɇɄ
ɊɎ
ɩɫɬɇɄɊɎ Ɂɚɜɵɲɟɧɢɟ ɪɚɫɯɨɞɨɜ ɧɚ ɫɭɦɦɭ ɚɦɨɪɬɢɡɚɰɢɨɧɧɵɯ ɨɬɱɢɫɥɟɧɢɣ ɩɨ
ɩɫɬɇɄɊɎ Ɂɚɜɵɲɟɧɢɟ ɪɚɫɯɨɞɨɜ ɩɨ ɤɨɧɬɪɨɥɢɪɭɟɦɨɣ ɡɚɞɨɥɠɟɧɧɨɫɬɢ ɩɪɢ
ɩɫɬɫɬ
ɩɫɬɇɄɊɎ
ȼɫɨɫɬɚɜɜɧɟɪɟɚɥɢɡɚɰɢɨɧɧɵɯɪɚɫɯɨɞɨɜɧɟɨɛɨɫɧɨɜɚɧɧɨɜɤɥɸɱɟɧɵ
ɪɟɡɟɪɜ ɩɨ ɫɨɦɧɢɬɟɥɶɧɵɦ ɞɨɥɝɚɦ ɡɚɬɪɚɬɵ ɩɨ ɚɪɟɧɞɟ ɧɟɠɢɥɨɝɨ
ɩɨɦɟɳɟɧɢɹ
ɫɭɦɦɵ ɩɟɧɟɣ ɲɬɪɚɮɨɜ ɢ ɢɧɵɯ ɫɚɧɤɰɢɣ ɩɟɪɟɱɢɫɥɹɟɦɵɯ ɜ
ɛɸɞɠɟɬ ɚ ɬɚɤɠɟ ɲɬɪɚɮɨɜ ɢ ɞɪɭɝɢɯ ɫɚɧɤɰɢɣ ɜɡɢɦɚɟɦɵɯ
ɝɨɫɭɞɚɪɫɬɜɟɧɧɵɦɢɨɪɝɚɧɢɡɚɰɢɹɦɢ
ɪɚɫɯɨɞɵɧɚɫɭɦɦɭɫɩɨɧɫɨɪɫɤɨɣɩɨɦɨɳɢ
ɪɚɫɯɨɞɵ ɜ ɜɢɞɟ ɫɬɨɢɦɨɫɬɢ ɛɟɡɜɨɡɦɟɡɞɧɨ ɩɟɪɟɞɚɧɧɨɝɨ ɢɦɭɳɟɫɬɜɚ
ɪɚɛɨɬɭɫɥɭɝɢɦɭɳɟɫɬɜɟɧɧɵɯɩɪɚɜ
ɪɚɫɯɨɞɵɧɚɫɭɦɦɭɩɨɞɚɪɤɨɜɢɛɥɚɝɨɬɜɨɪɢɬɟɥɶɧɚɹɩɨɦɨɳɶ
ɞɟɛɢɬɨɪɫɤɚɹɡɚɞɨɥɠɟɧɧɨɫɬɶɛɟɡɞɨɤɭɦɟɧɬɚɥɶɧɨɝɨɩɨɞɬɜɟɪɠɞɟɧɢɹ
ɩɨɤɨɬɨɪɨɣɫɪɨɤɢɫɤɨɜɨɣɞɚɜɧɨɫɬɢɧɟɢɫɬɟɤ
ɩɪɨɰɟɧɬɵ ɩɨ ɤɪɟɞɢɬɚɦ ɜ ɩɨɥɧɨɦ ɨɛɴɟɦɟ ɛɟɡ ɫɨɛɥɸɞɟɧɢɹ
ɬɪɟɛɨɜɚɧɢɣɫɬɚɬɶɢɇɄɊɎ
ɫɭɦɦɵɩɨɨɩɟɪɚɰɢɹɦɫɜɹɡɚɧɧɵɦɫɰɟɧɧɵɦɢɛɭɦɚɝɚɦɢ
ɫɬɨɢɦɨɫɬɶɥɢɤɜɢɞɢɪɭɟɦɵɯɢɧɟɞɨɫɬɪɨɟɧɧɵɯɨɛɴɟɤɬɨɜ
ɫɢɫɬɟɦɵ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ ɜ ɜɢɞɟ ɟɞɢɧɨɝɨ ɧɚɥɨɝɚ ɧɚ ɜɦɟɧɟɧɧɵɣ
ɞɨɯɨɞ ɢ ɜɟɞɟɧɢɢ ɪɚɡɞɟɥɶɧɨɝɨ ɭɱɟɬɚ ɪɚɫɯɨɞɨɜ ɜɟɥɢɱɢɧɚ ɪɚɫɯɨɞɨɜ
ɩɪɢɯɨɞɹɳɭɸɫɹ ɧɚ ɞɟɹɬɟɥɶɧɨɫɬɶ ɩɟɪɟɜɟɞɟɧɧɭɸ ɧɚ ɭɩɥɚɬɭ ȿɇȼȾ
ɨɩɪɟɞɟɥɟɧɚ ɧɟɩɪɨɩɨɪɰɢɨɧɚɥɶɧɨ ɞɨɥɟ ɞɨɯɨɞɨɜ ɨɪɝɚɧɢɡɚɰɢɢ ɨɬ
ɞɟɹɬɟɥɶɧɨɫɬɢ ɩɟɪɟɜɟɞɟɧɧɨɣ ɧɚ ɭɩɥɚɬɭ ȿɇȼȾ ɜ ɨɛɳɟɦ ɞɨɯɨɞɟ
ɨɪɝɚɧɢɡɚɰɢɢɩɨɜɫɟɦɜɢɞɚɦɞɟɹɬɟɥɶɧɨɫɬɢ
ɇɟɨɛɨɫɧɨɜɚɧɧɨɟ ɡɚɜɵɲɟɧɢɟ ɪɚɫɯɨɞɨɜ ɩɭɬɟɦ ɨɮɨɪɦɥɟɧɢɹ ɫɞɟɥɨɤ ɫ
ɮɢɪɦɚɦɢɨɞɧɨɞɧɟɜɤɚɦɢ ɞɨɤɭɦɟɧɬɵ ɩɪɟɞɫɬɚɜɥɟɧɧɵɟ
ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɦ ɜ ɩɨɞɬɜɟɪɠɞɟɧɢɟ ɪɚɫɯɨɞɨɜ ɫɨɞɟɪɠɚɬ
ɧɟɞɨɫɬɨɜɟɪɧɵɟ ɢ ɧɟɩɨɞɬɜɟɪɠɞɟɧɧɵɟ ɞɚɧɧɵɟ ɫɨɨɬɜɟɬɫɬɜɟɧɧɨ ɧɟ
ɦɨɝɭɬ ɫɥɭɠɢɬɶ ɜ ɤɚɱɟɫɬɜɟ ɞɨɤɭɦɟɧɬɨɜ ɩɨɞɬɜɟɪɠɞɚɸɳɢɯ ɪɚɫɯɨɞɵɜ
ɰɟɥɹɯ ɢɫɱɢɫɥɟɧɢɹ ɧɚɥɨɝɚ ɧɚ ɩɪɢɛɵɥɶ ɨɪɝɚɧɢɡɚɰɢɣ ɢ
ɜɡɚɢɦɨɡɚɜɢɫɢɦɵɯ ɥɢɰ ɩɪɢ ɨɬɫɭɬɫɬɜɢɢ ɪɟɚɥɶɧɨɫɬɢ ɨɩɟɪɚɰɢɣ ɩɨ
ɞɨɤɭɦɟɧɬɚɦɫɨɞɟɪɠɚɳɢɦɧɟɞɨɫɬɨɜɟɪɧɵɟɫɜɟɞɟɧɢɹ
ɨɫɧɨɜɧɵɦɫɪɟɞɫɬɜɚɦ ɧɚ ɨɛɴɟɤɬɵ ɧɟɩɨɫɪɟɞɫɬɜɟɧɧɨ ɧɟɭɱɚɫɬɜɭɸɳɢɟ
ɜɩɪɨɢɡɜɨɞɫɬɜɟɢɪɟɚɥɢɡɚɰɢɢɬɨɜɚɪɨɜɪɚɛɨɬɭɫɥɭɝ
ɩɨɥɭɱɟɧɢɢɡɚɣɦɨɜ ɨɬ ɢɧɨɫɬɪɚɧɧɵɯɜɡɚɢɦɨɡɚɜɢɫɢɦɵɯ ɤɨɦɩɚɧɢɢ ɩɪɢ
ɧɟɫɨɛɥɸɞɟɧɢɢɭɫɥɨɜɢɣɩɪɢɦɟɧɟɧɢɹɩɩɫɬɇɄɊɎ
ɇɚɥɨɝɨɜɵɦ ɚɝɟɧɬɨɦ ɧɟ ɢɫɱɢɫɥɟɧ ɢ ɧɟ ɭɞɟɪɠɚɧ ɧɚɥɨɝ ɧɚ ɩɪɢɛɵɥɶ
ɨɪɝɚɧɢɡɚɰɢɣ ɫ ɞɨɯɨɞɨɜ ɢɧɨɫɬɪɚɧɧɵɯ ɨɪɝɚɧɢɡɚɰɢɣ ɩɨɥɭɱɚɸɳɢɯ
ɞɨɯɨɞɵ ɨɬ ɢɫɬɨɱɧɢɤɨɜ ɜ ɊɎ ɧɟ ɫɜɹɡɚɧɧɵɟ ɫ ɩɨɫɬɨɹɧɧɵɦ
ɩɪɟɞɫɬɚɜɢɬɟɥɶɫɬɜɨɦɜ ɊɎɜɱɚɫɬɧɨɫɬɢɞɨɯɨɞɵɜ ɜɢɞɟ ɩɪɨɰɟɧɬɨɜɩɨ
ɞɨɥɝɨɜɵɦɨɛɹɡɚɬɟɥɶɫɬɜɚɦɪɨɫɫɢɣɫɤɢɯɨɪɝɚɧɢɡɚɰɢɣ
ɇɚɥɨɝɧɚɞɨɛɚɜɥɟɧɧɭɸɫɬɨɢɦɨɫɬɶɇȾɋ
ɩ ɫɬ ɫɬ ɇɄ
ɊɎ
ɩɫɬɇɄɊɎ Ɂɚɧɢɠɟɧɢɟ ɧɚɥɨɝɨɜɨɣ ɛɚɡɵ ɧɚ ɫɬɨɢɦɨɫɬɶ ɛɟɡɜɨɡɦɟɡɞɧɨ
Ɂɚɧɢɠɟɧɢɟ ɧɚɥɨɝɨɜɨɣ ɛɚɡɵ ɜ ɪɟɡɭɥɶɬɚɬɟ ɧɟɩɨɥɧɨɝɨ ɨɬɪɚɠɟɧɢɹ
ɪɟɚɥɢɡɚɰɢɢɬɨɜɚɪɨɜɪɚɛɨɬɭɫɥɭɝ
ɩɟɪɟɞɚɧɧɨɝɨɢɦɭɳɟɫɬɜɚ
ɩɪɨɞɨɥɠɟɧɢɟɬɚɛɥɢɰɵ
ɩɩɩɫɬɇɄɊɎ ɇɟɜɤɥɸɱɟɧɢɟɜɧɚɥɨɝɨɜɭɸɛɚɡɭɫɬɪɨɢɬɟɥɶɧɨɦɨɧɬɚɠɧɵɯ ɪɚɛɨɬ
ɜɵɩɨɥɧɟɧɧɵɯɞɥɹɫɨɛɫɬɜɟɧɧɨɝɨɩɨɬɪɟɛɥɟɧɢɹ
ɩ ɫɬ ɩɩ ɩ
ɫɬ ɩ ɫɬ ɇɄ
ɊɎ
ɩ ɫɬ ɩ ɫɬ
ɇɄɊɎ
ɩɫɬɇɄɊɎ ɇɟɢɫɩɨɥɧɟɧɢɟ ɨɛɹɡɚɧɧɨɫɬɢ ɥɢɛɨ ɡɚɧɢɠɟɧɢɟ ɧɚɥɨɝɨɜɨɣ ɛɚɡɵ
ɩɫɬɇɄɊɎ ɇɟɩɪɚɜɨɦɟɪɧɨɟ ɩɪɢɦɟɧɟɧɢɟ ɩɨɧɢɠɟɧɧɨɣ ɧɚɥɨɝɨɜɨɣ ɫɬɚɜɤɢ
ɫɬ ɩ ɫɬ ɇɄ
ɊɎ
ɫɬɇɄɊɎ ɇɟɨɛɨɫɧɨɜɚɧɧɨ ɜɤɥɸɱɟɧɵ ɜ ɫɨɫɬɚɜ ɧɚɥɨɝɨɜɵɯ ɜɵɱɟɬɨɜ ɫɭɦɦɵ
ɩɫɬɇɄɊɎ ɇɟɨɛɨɫɧɨɜɚɧɧɨɟ ɜɤɥɸɱɟɧɢɟ ɜ ɫɨɫɬɚɜ ɧɚɥɨɝɨɜɵɯ ɜɵɱɟɬɨɜ ɫɭɦɦ
ɩ ɫɬ ɩ ɫɬ
ɇɄɊɎ
ɩɩɩɫɬɇɄɊɎ ɇɟɩɪɚɜɨɦɟɪɧɨɟ ɩɪɟɞɴɹɜɥɟɧɢɟ ɤ ɜɵɱɟɬɭ ɫɭɦɦ ɇȾɋ ɩɨ ɬɨɜɚɪɚɦ
ɩ ɫɬ ɩ ɫɬ
ɇɄɊɎ
ɩɩɩɫɬɇɄɊɎ ɇɟ ɜɨɫɫɬɚɧɨɜɥɟɧɢɟ ɫɭɦɦ ɇȾɋ ɪɚɧɟɟ ɩɪɢɧɹɬɵɯ ɤ ɜɵɱɟɬɭ ɩɪɢ
Ɂɚɧɢɠɟɧɢɟ ɧɚɥɨɝɨɜɨɣ ɛɚɡɵ ɜ ɪɟɡɭɥɶɬɚɬɟ ɧɟɩɪɚɜɨɦɟɪɧɨɝɨ
ɩɪɢɦɟɧɟɧɢɹɥɶɝɨɬɵ
Ɂɚɧɢɠɟɧɢɟɧɚɥɨɝɨɜɨɣɛɚɡɵɧɚɫɭɦɦɵɨɩɥɚɬɵɱɚɫɬɢɱɧɨɣɨɩɥɚɬɵ
ɚɜɚɧɫɵ ɩɨɥɭɱɟɧɧɵɟ ɜ ɫɱɟɬ ɩɪɟɞɫɬɨɹɳɢɯ ɩɨɫɬɚɜɨɤ ɬɨɜɚɪɨɜ
ɪɚɛɨɬɭɫɥɭɝ
ɧɚɥɨɝɨɜɵɦɢ ɚɝɟɧɬɚɦɢ ɩɨ ɢɫɱɢɫɥɟɧɢɸ ɭɞɟɪɠɚɧɢɸ ɢ
ɩɟɪɟɱɢɫɥɟɧɢɸ ɜ ɛɸɞɠɟɬ ɇȾɋ ɚɪɟɧɞɚɬɨɪɚɦɢ ɮɟɞɟɪɚɥɶɧɨɝɨ
ɢɦɭɳɟɫɬɜɚ ɢɦɭɳɟɫɬɜɚ ɫɭɛɴɟɤɬɨɜ ɊɎ ɦɭɧɢɰɢɩɚɥɶɧɨɝɨ
ɢɦɭɳɟɫɬɜɚ
ɜ ɱɚɫɬɧɨɫɬɢ ɩɪɢ ɪɟɚɥɢɡɚɰɢɢ ɢɡɞɟɥɢɣ ɦɟɞɢɰɢɧɫɤɨɝɨ
ɧɚɡɧɚɱɟɧɢɹ ɧɟ ɜɯɨɞɹɳɢɯ ɜ ɩɟɪɟɱɟɧɶ ɤɨɞɨɜ ɦɟɞɢɰɢɧɫɤɢɯ
ɬɨɜɚɪɨɜɜɫɨɨɬɜɟɬɫɬɜɢɢɫɈɄɉ
ɇɟɨɛɨɫɧɨɜɚɧɧɨɟ ɩɪɢɦɟɧɟɧɢɟ ɧɚɥɨɝɨɜɨɣ ɫɬɚɜɤɢ ɩɨ
ɪɟɚɥɢɡɚɰɢɢ ɬɨɜɚɪɨɜ ɧɚ ɷɤɫɩɨɪɬ ɢɫɱɢɫɥɟɧɢɟ ɫɭɦɦ ɇȾɋ ɫ
ɧɟɩɨɞɬɜɟɪɠɞɟɧɧɵɯɷɤɫɩɨɪɬɧɵɯɨɩɟɪɚɰɢɣ
ɇȾɋ ɩɨ ɜɡɚɢɦɨɨɬɧɨɲɟɧɢɹɦ ɫ ɮɢɪɦɚɦɢ ɨɞɧɨɞɧɟɜɤɚɦɢ
ɩɪɢɧɹɬɵ ɤ ɜɵɱɟɬɭ ɫɭɦɦɵ ɇȾɋ ɛɟɡ ɩɨɞɬɜɟɪɠɞɚɸɳɢɯ
ɞɨɤɭɦɟɧɬɨɜ ɢɢɥɢ ɧɚ ɨɫɧɨɜɚɧɢɢ ɫɱɟɬɨɜɮɚɤɬɭɪ ɫɨɞɟɪɠɚɳɢɯ
ɧɟɞɨɫɬɨɜɟɪɧɵɟɫɜɟɞɟɧɢɹ
ɇȾɋɩɪɢ ɨɬɫɭɬɫɬɜɢɢ ɫɱɟɬɨɜɮɚɤɬɭɪɜɵɫɬɚɜɥɟɧɧɵɯɩɪɨɞɚɜɰɚɦɢ
ɩɪɢɩɪɢɨɛɪɟɬɟɧɢɢ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɦ ɬɨɜɚɪɨɜ ɪɚɛɨɬ ɭɫɥɭɝ
ɢɦɭɳɟɫɬɜɟɧɧɵɯ ɩɪɚɜ ɬ ɟ ɞɨɤɭɦɟɧɬɨɜ ɩɨɞɬɜɟɪɠɞɚɸɳɢɯ
ɮɚɤɬɢɱɟɫɤɭɸ ɭɩɥɚɬɭ ɫɭɦɦ ɧɚɥɨɝɚ ɩɪɢ ɜɜɨɡɟ ɬɨɜɚɪɨɜ ɧɚ
ɬɟɪɪɢɬɨɪɢɸɊɎ
Ɉɬɫɭɬɫɬɜɢɟ ɪɚɡɞɟɥɶɧɨɝɨ ɭɱɟɬɚ ɩɪɢ ɨɫɭɳɟɫɬɜɥɟɧɢɢ ɨɩɟɪɚɰɢɣ
ɩɨɞɥɟɠɚɳɢɯ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɸ ɢ ɨɩɟɪɚɰɢɣ ɧɟ ɩɨɞɥɟɠɚɳɢɯ
ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɸ ɨɫɜɨɛɨɠɞɚɟɦɵɯ ɨɬ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ ɢ
ɧɟɩɪɚɜɨɦɟɪɧɨɟɡɚɹɜɥɟɧɢɟɜɫɜɹɡɢɫɷɬɢɦɜɵɱɟɬɨɜɩɨɇȾɋ
ɪɚɛɨɬɚɦ ɭɫɥɭɝɚɦ ɩɪɢɨɛɪɟɬɟɧɧɵɦ ɞɥɹ ɨɫɭɳɟɫɬɜɥɟɧɢɹ
ɨɩɟɪɚɰɢɣɧɟɩɪɢɡɧɚɜɚɟɦɵɯɨɛɴɟɤɬɚɦɢɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ
ɇɟɢɫɱɢɫɥɟɧɢɟ ɫɭɦɦɵ ɇȾɋ ɩɨɞɥɟɠɚɳɟɣ ɭɩɥɚɬɟ ɜ ɛɸɞɠɟɬ
ɥɢɰɚɦɢ ɧɟ ɹɜɥɹɸɳɢɦɢɫɹ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚɦɢ ɜ ɫɥɭɱɚɟ
ɜɵɫɬɚɜɥɟɧɢɹɢɦɢɫɱɟɬɚɮɚɤɬɭɪɵɫɜɵɞɟɥɟɧɢɟɦɫɭɦɦɵɧɚɥɨɝɚ
ɩɟɪɟɱɢɫɥɟɧɢɢ ɫɭɦɦ ɨɩɥɚɬɵ ɱɚɫɬɢɱɧɨɣ ɨɩɥɚɬɵ ɜ ɫɱɟɬ
ɩɪɟɞɫɬɨɹɳɢɯɩɨɫɬɚɜɨɤɬɨɜɚɪɨɜɪɚɛɨɬɭɫɥɭɝɜɬɨɦɧɚɥɨɝɨɜɨɦ
ɩɟɪɢɨɞɟ ɜ ɤɨɬɨɪɨɦ ɫɭɦɦɵ ɇȾɋ ɩɨ ɩɪɢɨɛɪɟɬɟɧɧɵɦ ɬɨɜɚɪɚɦ
ɩɨɞɥɟɠɚɬɜɵɱɟɬɭɜɩɨɪɹɞɤɟɭɫɬɚɧɨɜɥɟɧɧɨɦɫɬɇɄɊɎ
ɫɬɩɫɬ
ɇɄɊɎ
ɩɫɬ
ɇɄɊɎ
ɩɩɩɫɬɩɫɬ
ɩ ɫɬ ɩ ɫɬ
ɇɄɊɎ
ɋɨɫɬɚɜɥɟɧɨ ɩɨ: ɏɚɪɚɤɬɟɪɧɵɟ ɧɚɪɭɲɟɧɢɹ: URL:
https://www.nalog.ru/rn77/taxation/reference_work/reglament_vnp/
(ɞɚɬɚ ɨɛɪɚɳɟɧɢɹ 05.05.2018).
ɇɟɩɪɚɜɨɦɟɪɧɨɟ ɡɚɹɜɥɟɧɢɟ ɜɵɱɟɬɨɜ ɩɨ ɫɱɟɬɚɦɮɚɤɬɭɪɚɦ ɡɚ
ɩɪɟɞɟɥɚɦɢ ɭɫɬɚɧɨɜɥɟɧɧɨɝɨ ɬɪɟɯɥɟɬɧɟɝɨ ɫɪɨɤɚ ɫ ɦɨɦɟɧɬɚ
ɨɤɨɧɱɚɧɢɹɧɚɥɨɝɨɜɨɝɨɩɟɪɢɨɞɚɜɤɨɬɨɪɨɦɜɨɡɧɢɤɥɨɩɪɚɜɨɧɚɢɯ
ɩɪɢɦɟɧɟɧɢɟ
ɇɟɢɫɩɨɥɧɟɧɢɟ ɨɛɹɡɚɧɧɨɫɬɢ ɥɢɛɨ ɡɚɧɢɠɟɧɢɟ ɧɚɥɨɝɨɜɨɣ ɛɚɡɵ
ɧɚɥɨɝɨɜɵɦɢ ɚɝɟɧɬɚɦɢ ɩɨ ɢɫɱɢɫɥɟɧɢɸ ɭɞɟɪɠɚɧɢɸ ɢ
ɩɟɪɟɱɢɫɥɟɧɢɸ ɜ ɛɸɞɠɟɬ ɇȾɋ ɜ ɱɚɫɬɧɨɫɬɢ ɚɪɟɧɞɚɬɨɪɚɦɢ
ɮɟɞɟɪɚɥɶɧɨɝɨ ɢɦɭɳɟɫɬɜɚ ɢɦɭɳɟɫɬɜɚ ɫɭɛɴɟɤɬɨɜ ɊɎ
ɦɭɧɢɰɢɩɚɥɶɧɨɝɨɢɦɭɳɟɫɬɜɚ
ɇɟɩɪɚɜɨɦɟɪɧɨɟ ɧɟ ɢɫɱɢɫɥɟɧɢɟ ɧɟ ɭɞɟɪɠɚɧɢɟ ɢ ɧɟɭɩɥɚɬɚ ɜ
ɤɚɱɟɫɬɜɟ ɧɚɥɨɝɨɜɨɝɨ ɚɝɟɧɬɚ ɇȾɋ ɫ ɩɟɪɟɱɢɫɥɟɧɧɵɯ ɞɟɧɟɠɧɵɯ
ɫɪɟɞɫɬɜ ɡɚ ɭɫɥɭɝɢ ɨɤɚɡɚɧɧɵɟ ɢɧɨɫɬɪɚɧɧɨɣ ɤɨɦɩɚɧɢɟɣ ɧɟ
ɫɨɫɬɨɹɳɟɣ ɧɚ ɭɱɟɬɟ ɜ ɧɚɥɨɝɨɜɵɯ ɨɪɝɚɧɚɯ ɜ ɤɚɱɟɫɬɜɟ
ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚ
ɩɪɨɞɨɥɠɟɧɢɟɬɚɛɥɢɰɵ
ɉɪɢɥɨɠɟɧɢɟ
Ɍɚɛɥɢɰɚ
Ɍɢɩɢɱɧɵɟɫɯɟɦɵɭɯɨɞɚɨɬɧɚɥɨɝɨɜɞɨɤɚɡɚɧɧɵɟɧɚɥɨɝɨɜɵɦɢɨɪɝɚɧɚɦɢ
ɉɪɢɡɧɚɤɫɯɟɦɵ Ɉɩɢɫɚɧɢɟɫɯɟɦɵɭɯɨɞɚɨɬɧɚɥɨɝɨɜ Ɋɟɲɟɧɢɟɫɭɞɚ
Ⱦɨɤɭɦɟɧɬɵ ɨɬ ɤɨɧɬɪɚɝɟɧɬɨɜ ɮɚɤɬɢɱɟɫɤɢ
ɨɮɨɪɦɥɹɥɢɫɶɩɪɟɞɫɬɚɜɢɬɟɥɹɦɢ ɫɚɦɨɣɤɨɦɩɚɧɢɢ
ɍɱɪɟɞɢɬɟɥɶɢ ɪɭɤɨɜɨɞɢɬɟɥɶ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚ
Ɋɭɤɨɜɨɞɢɬɟɥɶ
ɤɨɦɩɚɧɢɢ
ɨɞɧɨɜɪɟɦɟɧɧɨ
ɜɨɡɝɥɚɜɥɹɟɬ
ɨɞɧɨɞɧɟɜɤɭ
ɉɨɥɭɱɟɧɢɟ
ɩɪɨɮɟɫɫɢɨɧɚɥɶɧɵɯ
ɜɵɱɟɬɨɜ ɂɉ ɫɯɟɦɚ
ɭɯɨɞɚ ɨɬ ɧɚɥɨɝɨɜ
ɱɟɪɟɡɂɉ
Ɋɟɡɢɞɟɧɬɫɬɜɨ ɜ
ɈɗɁ ɧɚɥɨɝ ɧɚ
ɩɪɢɛɵɥɶ±
ɨɞɧɨɜɪɟɦɟɧɧɨ ɹɜɥɹɥɢɫɶ ɭɱɪɟɞɢɬɟɥɟɦ ɢ
ɪɭɤɨɜɨɞɢɬɟɥɟɦ ɮɢɪɦɨɞɧɨɞɧɟɜɨɤ Ⱥ ɪɚɛɨɬɧɢɤ
ɤɨɦɩɚɧɢɢɨɞɧɨɜɪɟɦɟɧɧɨɹɜɥɹɥɫɹɪɭɤɨɜɨɞɢɬɟɥɟɦ
ɮɢɪɦɵɨɞɧɨɞɧɟɜɤɢ ȼ ɯɨɞɟ ɞɨɩɪɨɫɚ ɨɧɢ
ɩɨɞɬɜɟɪɞɢɥɢɱɬɨ ɧɟ ɨɫɭɳɟɫɬɜɥɹɥɢ ɮɚɤɬɢɱɟɫɤɨɟ
ɪɭɤɨɜɨɞɫɬɜɨɚɩɪɨɫɬɨ ɩɨɞɩɢɫɵɜɚɥɢ ɞɨɤɭɦɟɧɬɵ
ɗɬɨ ɫɜɢɞɟɬɟɥɶɫɬɜɭɟɬ ɨ ɫɨɡɞɚɧɢɢ ɮɨɪɦɚɥɶɧɨɝɨ
ɞɨɤɭɦɟɧɬɨɨɛɨɪɨɬɚ ɦɟɠɞɭ ɭɱɚɫɬɧɢɤɚɦɢ
ɨɫɩɚɪɢɜɚɟɦɵɯ ɫɞɟɥɨɤ ɜ ɰɟɥɹɯ ɩɨɥɭɱɟɧɢɹ
ɧɟɨɛɨɫɧɨɜɚɧɧɨɣ ɧɚɥɨɝɨɜɨɣ ɜɵɝɨɞɵ ɇɚɥɨɝɨɜɚɹ
ɩɪɢɡɧɚɥɚɫɞɟɥɤɭɮɢɤɬɢɜɧɨɣ
ɍɫɬɚɧɨɜɥɟɧɵ ɨɛɫɬɨɹɬɟɥɶɫɬɜɚ
ɫɜɢɞɟɬɟɥɶɫɬɜɭɸɳɢɟɨɫɨɝɥɚɫɨɜɚɧɧɨɫɬɢɞɟɣɫɬɜɢɣ
ɩɪɟɞɩɪɢɧɢɦɚɬɟɥɹ ɢ ɟɝɨ ɤɨɧɬɪɚɝɟɧɬɨɜ ɫ ɰɟɥɶɸ
ɩɪɟɞɴɹɜɥɟɧɢɹɤ ɜɵɱɟɬɭ ɇȾɋɢɨɬɧɟɫɟɧɢɹɡɚɬɪɚɬ
ɜɫɨɫɬɚɜɩɪɨɮɟɫɫɢɨɧɚɥɶɧɵɯɧɚɥɨɝɨɜɵɯɜɵɱɟɬɨɜ
ɨɬɫɭɬɫɬɜɢɟ ɪɟɚɥɶɧɨɣ ɜɨɡɦɨɠɧɨɫɬɢ ɩɨɫɬɚɜɤɢ
ɬɨɜɚɪɚ
ɨɬɫɭɬɫɬɜɢɟɩɨɞɬɜɟɪɠɞɟɧɢɹɞɨɫɬɚɜɤɢɬɨɜɚɪɚ
ɨɬɫɭɬɫɬɜɢɟ ɭɱɚɫɬɢɹ ɤɨɧɬɪɚɝɟɧɬɨɜ ɜ ɞɜɢɠɟɧɢɢ
ɬɨɜɚɪɚ
ɬɪɚɧɡɢɬɧɵɣ ɯɚɪɚɤɬɟɪ ɪɚɫɱɟɬɨɜ ɨɛɧɚɥɢɱɢɜɚɧɢɟ
ɞɟɧɟɠɧɵɯɫɪɟɞɫɬɜ
ɭɱɚɫɬɧɢɤɨɦ ɤɨɧɬɪɚɝɟɧɬɨɜ ɹɜɥɹɟɬɫɹ ɫɚɦ
ɩɪɟɞɩɪɢɧɢɦɚɬɟɥɶ
ɇɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤ ɢ ɢɧɵɟ ɨɪɝɚɧɢɡɚɰɢɢ
ɜɯɨɞɹɳɢɟɜɝɪɭɩɩɭɤɨɦɩɚɧɢɣɫɨɡɞɚɥɢɪɟɡɢɞɟɧɬɚ
ɨɫɨɛɨɣ ɷɤɨɧɨɦɢɱɟɫɤɨɣ ɡɨɧɵ ɭɩɥɚɱɢɜɚɸɳɟɝɨ
ɧɚɥɨɝ ɧɚ ɩɪɢɛɵɥɶ ɩɨ ɫɬɚɜɤɟ ɩɟɪɟɞɚɥɢ ɟɦɭ
ɡɞɚɧɢɹ ɫɨɨɪɭɠɟɧɢɹ ɡɟɦɟɥɶɧɵɟ ɭɱɚɫɬɤɢ
ɦɚɲɢɧɵ ɢ ɨɛɨɪɭɞɨɜɚɧɢɟ ɧɟɨɛɯɨɞɢɦɵɟ ɞɥɹ
ɩɪɨɢɡɜɨɞɫɬɜɚ ɚɜɬɨɦɨɛɢɥɟɣ ɜ ɫɨɛɫɬɜɟɧɧɨɫɬɶ
ɦɚɧɢɩɭɥɢɪɨɜɚɥɢ ɫɭɦɦɚɦɢ ɚɪɟɧɞɧɨɣ ɩɥɚɬɵ ȼ
ɪɟɡɭɥɶɬɚɬɟ ɛɵɥ ɫɨɡɞɚɧ ɟɞɢɧɵɣ ɩɨɞɤɨɧɬɪɨɥɶɧɵɣ
ɢɦɭɳɟɫɬɜɟɧɧɵɣ ɰɟɧɬɪ ɫɨ ɫɯɟɦɨɣ
ɜɡɚɢɦɨɨɬɧɨɲɟɧɢɣ ɩɨ ɚɪɟɧɞɟ ɩɪɨɢɡɜɨɞɫɬɜɟɧɧɵɯ
ɦɨɳɧɨɫɬɟɣ ɧɚ ɫɱɟɬɚɯ ɷɬɨɣ ɨɪɝɚɧɢɡɚɰɢɢ
ɚɤɤɭɦɭɥɢɪɨɜɚɥɢɫɶ ɡɧɚɱɢɬɟɥɶɧɵɟ ɞɟɧɟɠɧɵɟ
ɫɪɟɞɫɬɜɚ ɜ ɜɢɞɟ ɚɪɟɧɞɧɨɣ ɩɥɚɬɵ ɢ ɜ
ɩɨɫɥɟɞɭɸɳɟɦ ɜɵɜɨɞɢɥɢɫɶ ɡɚ ɝɪɚɧɢɰɭ ɜ ɜɢɞɟ
ɞɢɜɢɞɟɧɞɨɜ
Ⱦɨɧɚɱɢɫɥɟɧɢɟ
ɧɚɥɨɝɨɜ ɩɨ
ɫɩɨɪɧɵɦ ɫɞɟɥɤɚɦ
ɩɨɫɬɚɧɨɜɥɟɧɢɟȺɋ
ɍɈ ɨɬ
ʋ Ɏ ɩɨ
ɞɟɥɭ ʋ Ⱥ
ɉɪɟɞɩɪɢɧɢɦɚɬɟɥɹ
ɩɪɢɡɧɚɥɢ
ɜɢɧɨɜɧɵɦ ɜ
ɧɟɭɩɥɚɬɟ ɧɚɥɨɝɨɜ
ɩɨɫɬɚɧɨɜɥɟɧɢɟȺɋ
ɋɄɈ ɨɬ
ʋ Ɏ
ɩɨ ɞɟɥɭ ʋ Ⱥ
Ɍɚɤɚɹ ɨɪɝɚɧɢɡɚɰɢɹ
ɮɢɧɚɧɫɨɜɨ
ɯɨɡɹɣɫɬɜɟɧɧɨɣ
ɞɟɹɬɟɥɶɧɨɫɬɢ
ɫɜɢɞɟɬɟɥɶɫɬɜɭɟɬ ɨ
ɫɨɝɥɚɫɨɜɚɧɧɵɯ
ɞɟɣɫɬɜɢɹɯ
ɧɚɩɪɚɜɥɟɧɧɵɯ ɧɚ
ɩɨɥɭɱɟɧɢɟ
ɧɟɨɛɨɫɧɨɜɚɧɧɨɣ
ɧɚɥɨɝɨɜɨɣ ɜɵɝɨɞɵ
ɩɨɫɬɚɧɨɜɥɟɧɢɟȺɋ
ɋɁɈ ɨɬ
ʋ Ɏ
ɩɨ ɞɟɥɭ ʋ Ⱥ
ɩɪɨɞɨɥɠɟɧɢɟɬɚɛɥɢɰɵ
Ɏɨɪɦɚɥɶɧɵɣ
ɞɨɤɭɦɟɧɬɨɨɛɨɪɨɬ
ɫ
ɫɭɛɩɨɞɪɹɞɱɢɤɨɦ
ɧɟ
ɨɫɭɳɟɫɬɜɥɹɸɳɢɦ
ɞɟɹɬɟɥɶɧɨɫɬɶ
ɋɧɢɠɟɧɢɟ
ɧɚɥɨɝɨɜ ɫ
ɩɨɦɨɳɶɸ
ɞɪɨɛɥɟɧɢɹ
ɛɢɡɧɟɫɚɧɚɍɋɇ
Ɇɧɢɦɚɹ ɩɪɨɞɚɠɚ
ɨɛɴɟɤɬɨɜ
ɧɟɞɜɢɠɢɦɨɫɬɢ
ɂɫɬɨɱɧɢɤ: ɉɟɬɪɭɯɢɧɚ ɋ. ɋɚɦɵɟ ɨɩɚɫɧɵɟ ɫɯɟɦɵ ɭɯɨɞɚ ɨɬ ɧɚɥɨɝɨɜ 2018: Ɏɇɋ ɪɚɫɤɪɵɜɚɟɬ
ɫɯɟɦɵ ɭɤɥɨɧɟɧɢɹ ɨɬ ɭɩɥɚɬɵ ɧɚɥɨɝɨɜ: URL https://1c-wiseadvice.ru/company/blog/samye-
opasnye-nalogovye-skhemy-fns-podgotovila-metodichku-gde-uchit-raskryvat-skhemyukloneniya-9200/ (ɞɚɬɚ ɨɛɪɚɳɟɧɢɹ 10.10.2018).
Ⱦɨɤɭɦɟɧɬɨɨɛɨɪɨɬ ɦɟɠɞɭ ɤɨɧɬɪɚɝɟɧɬɚɦɢ ɢ
ɤɨɦɩɚɧɢɹɦɢ ɧɨɫɢɬ ɮɨɪɦɚɥɶɧɵɣ ɯɚɪɚɤɬɟɪ
ɫɨɡɞɚɧ ɫ ɰɟɥɶɸ ɩɨɥɭɱɟɧɢɹ ɧɟɨɛɨɫɧɨɜɚɧɧɨɣ
ɧɚɥɨɝɨɜɨɣ ɜɵɝɨɞɵ ɞɟɧɟɠɧɵɟ ɫɪɟɞɫɬɜɚ
ɩɟɪɟɱɢɫɥɟɧɧɵɟ ɡɚ ɫɬɪɨɢɬɟɥɶɧɨɦɨɧɬɚɠɧɵɟ
ɪɚɛɨɬɵ ɱɚɫɬɢɱɧɨ ɩɟɪɟɱɢɫɥɟɧɵ ɩɨɞ ɜɢɞɨɦ
ɨɩɥɚɬɵ ɫɭɛɩɨɞɪɹɞɧɵɯ ɪɚɛɨɬ ɧɚ ɫɱɟɬɚ
ɨɪɝɚɧɢɡɚɰɢɣ ɮɚɤɬɢɱɟɫɤɢ ɧɟ ɨɫɭɳɟɫɬɜɥɹɸɳɢɯ
ɮɢɧɚɧɫɨɜɨɯɨɡɹɣɫɬɜɟɧɧɭɸɞɟɹɬɟɥɶɧɨɫɬɶ
ɇɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɦ ɫɨɜɦɟɫɬɧɨ ɫ
ɜɡɚɢɦɨɡɚɜɢɫɢɦɵɦɤɨɧɬɪɚɝɟɧɬɨɦɫɨɡɞɚɧɚɫɯɟɦɚ
ɧɚɩɪɚɜɥɟɧɧɚɹ ɧɚ ɧɟɞɨɩɭɳɟɧɢɟ ɩɪɟɜɵɲɟɧɢɹ
ɩɪɟɞɟɥɶɧɨɝɨɥɢɦɢɬɚɜɵɪɭɱɤɢɞɥɹ ɩɨɥɭɱɟɧɢɹɢ
ɫɨɯɪɚɧɟɧɢɹ ɩɪɚɜɚ ɧɚ ɩɪɢɦɟɧɟɧɢɟ
©ɭɩɪɨɳɟɧɤɢª
əɜɥɹɹɫɶ ɫɨɛɫɬɜɟɧɧɢɤɨɦ ɫɩɨɪɧɵɯ ɨɛɴɟɤɬɨɜ
ɧɟɞɜɢɠɢɦɨɫɬɢ ɢ ɨɛɥɚɞɚɹ ɫɜɟɞɟɧɢɹɦɢ ɨɛ ɢɯ
ɪɟɚɥɶɧɨɣ ɪɵɧɨɱɧɨɣ ɫɬɨɢɦɨɫɬɢ ɡɚɤɥɸɱɚɹ ɫɞɟɥɤɢ ɫ
ɜɡɚɢɦɨɡɚɜɢɫɢɦɵɦɢɨɪɝɚɧɢɡɚɰɢɹɦɢɩɨɨɬɱɭɠɞɟɧɢɸ
ɨɛɴɟɤɬɨɜ ɧɟɞɜɢɠɢɦɨɫɬɢ ɤɨɦɩɚɧɢɹ ɭɦɵɲɥɟɧɧɨ
ɡɚɧɢɡɢɥɚ ɰɟɧɭ ɷɬɨɝɨ ɢɦɭɳɟɫɬɜɚ ɚ ɬɚɤɠɟ
ɢɦɢɬɢɪɨɜɚɥɚ ɞɟɹɬɟɥɶɧɨɫɬɶ ɩɨ ɜɵɩɨɥɧɟɧɢɸ
ɬɟɤɭɳɟɝɨ ɪɟɦɨɧɬɚ ɧɟɞɜɢɠɢɦɨɫɬɢ ɫ ɩɪɢɜɥɟɱɟɧɢɟɦ
ɩɨɞɪɹɞɱɢɤɨɜ ɚ ɜ ɪɟɚɥɶɧɨɫɬɢ ɷɬɢɯ ɨɩɟɪɚɰɢɣ ɧɟ
ɛɵɥɨ
Ʉɨɦɩɚɧɢɹ
ɡɚɧɢɦɚɥɚɫɶ
ɨɛɧɚɥɢɱɤɨɣ
ɩɨɫɪɟɞɫɬɜɨɦ
ɩɟɪɟɜɨɞɚ ɞɟɧɟɠɧɵɯ
ɫɪɟɞɫɬɜ ɧɚ ɫɱɟɬɚ
ɩɨɞɤɨɧɬɪɨɥɶɧɵɯ
ɮɢɡɢɱɟɫɤɢɯ ɥɢɰ
ɩɨɫɬɚɧɨɜɥɟɧɢɟ Ⱥɋ
ɉɈ ɨɬ ʋ
Ɏ ɩɨ
ɞɟɥɭ ʋ Ⱥ
Ʉɨɦɩɚɧɢɹ ɬɚɤɢɦ
ɨɛɪɚɡɨɦ ɭɲɥɚ ɨɬ
ɛɨɥɶɲɟɣ ɫɭɦɦɵ
ɧɚɥɨɝɨɜ ɤɨɬɨɪɭɸ
ɩɪɢɲɥɨɫɶ ɛɵ
ɩɥɚɬɢɬɶ ɧɚ ɨɛɳɟɣ
ɫɢɫɬɟɦɟ
ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ
ɩɨɫɬɚɧɨɜɥɟɧɢɟ Ⱥɋ
ɆɈɨɬʋ
Ɏ ɩɨ
ɞɟɥɭ ʋ Ⱥ
Ʉɨɦɩɚɧɢɹ ɩɵɬɚɥɚɫɶ
ɧɟɡɚɤɨɧɧɨ ɫɷɤɨɧɨɦɢɬɶ
ɧɚ ɇȾɋ ɢ ɧɚɥɨɝɭ ɧɚ
ɩɪɢɛɵɥɶ ɨɩɪɟɞɟɥɟɧɢɟ
ȼɟɪɯɨɜɧɨɝɨ ɋɭɞɚ ɊɎ
ɨɬ ʋ
ɄȽ ɩɨ ɞɟɥɭ ʋ
Ⱥ
ɂɡɦɟɧɟɧɢɟɩɨɪɹɞɤɚɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹɢɧɨɫɬɪɚɧɧɵɯɤɨɦɩɚɧɢɣ
ɩɪɢɡɧɚɜɚɟɦɵɯɧɚɥɨɝɨɜɵɦɢɪɟɡɢɞɟɧɬɚɦɢɊɎ
ɂɡɦɟɧɟɧɢɟɧɚɥɨɝɨɜɨɝɨ
ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɚ
ȼɜɟɞɟɧɚ ɝɥ ɇɄ ɊɎ
ɩɪɟɞɭɫɦɚɬɪɢɜɚɸɳɚɹ ɜɧɟɞɪɟɧɢɟ
ɦɟɯɚɧɢɡɦɚ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ
ɩɪɢɛɵɥɢ ɤɨɧɬɪɨɥɢɪɭɟɦɵɯ
ɢɧɨɫɬɪɚɧɧɵɯɤɨɦɩɚɧɢɣ
ȼɜɟɞɟɧɨ ɩɨɧɹɬɢɟ ©ɧɚɥɨɝɨɜɨɟ
ɪɟɡɢɞɟɧɬɫɬɜɨɨɪɝɚɧɢɡɚɰɢɣª
ȼɜɟɞɟɧɨ ɩɨɧɹɬɢɟ ©ɮɚɤɬɢɱɟɫɤɢɣ
ɩɨɥɭɱɚɬɟɥɶɞɨɯɨɞɚª
Ⱦɟɣɫɬɜɢɟ ɝɥ ɇɄ ɊɎ ɪɚɫɩɪɨɫɬɪɚɧɹɟɬɫɹ ɧɚ
ɨɪɝɚɧɢɡɚɰɢɢ ɢ ɮɢɡɢɱɟɫɤɢɯ ɥɢɰ ɭɱɚɫɬɜɭɸɳɢɯ ɜ
ɢɧɨɫɬɪɚɧɧɵɯ ɤɨɦɩɚɧɢɹɯ ɢɥɢ ɤɨɧɬɪɨɥɢɪɭɸɳɢɯ ɢɯ
ȼɜɟɞɟɧɵ ɧɨɜɵɟ ɩɨɧɹɬɢɹ ©ɤɨɧɬɪɨɥɢɪɭɟɦɚɹ
ɢɧɨɫɬɪɚɧɧɚɹɤɨɦɩɚɧɢɹªɢ©ɤɨɧɬɪɨɥɢɪɭɸɳɟɟɥɢɰɨª
Ƚɥɚɜɨɣ ɇɄ ɊɎ ɜɜɨɞɹɬɫɹ ɭɫɥɨɜɢɹ ɜ ɨɬɧɨɲɟɧɢɢ
ɢɧɨɫɬɪɚɧɧɵɯɤɨɦɩɚɧɢɣɫɨɨɬɜɟɬɫɬɜɢɟɯɨɬɹɛɵɨɞɧɨɦɭ
ɢɡ ɤɨɬɨɪɵɯ ɜɥɟɱɟɬ ɡɚ ɫɨɛɨɣ ɨɫɜɨɛɨɠɞɟɧɢɟ ɩɪɢɛɵɥɢ
ɷɬɨɣɤɨɦɩɚɧɢɢɨɬɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ
ɇɚɥɨɝɨɜɵɟ ɪɟɡɢɞɟɧɬɵ ɊɎ ɤɨɧɬɪɨɥɢɪɭɸɳɢɟ ɥɢɰɚ
ɨɛɹɡɚɧɵ ɭɜɟɞɨɦɥɹɬɶ ɧɚɥɨɝɨɜɵɟ ɨɪɝɚɧɵ ɨɛ ɭɱɚɫɬɢɢ ɜ
ɢɧɨɫɬɪɚɧɧɵɯ ɨɪɝɚɧɢɡɚɰɢɹɯ ɨɛ ɭɱɪɟɠɞɟɧɢɢ
ɢɧɨɫɬɪɚɧɧɵɯ ɫɬɪɭɤɬɭɪ ɛɟɡ ɨɛɪɚɡɨɜɚɧɢɹ
ɸɪɢɞɢɱɟɫɤɨɝɨɥɢɰɚɨɤɨɧɬɪɨɥɢɪɭɟɦɵɯɢɧɨɫɬɪɚɧɧɵɯ
ɤɨɦɩɚɧɢɹɯ ɚ ɬɚɤɠɟ ɭɩɥɚɱɢɜɚɬɶ ɧɚɥɨɝ ɫ
ɧɟɪɚɫɩɪɟɞɟɥɟɧɧɨɣ ɩɪɢɛɵɥɢ ɤɨɧɬɪɨɥɢɪɭɟɦɨɣ
ɢɧɨɫɬɪɚɧɧɨɣ ɤɨɦɩɚɧɢɢ ɉɪɢ ɷɬɨɦ ɩɪɢɛɵɥɶ
ɤɨɧɬɪɨɥɢɪɭɟɦɨɣɢɧɨɫɬɪɚɧɧɨɣɤɨɦɩɚɧɢɢɭɱɢɬɵɜɚɟɬɫɹ
ɩɪɢ ɨɩɪɟɞɟɥɟɧɢɢ ɧɚɥɨɝɨɜɨɣ ɛɚɡɵ ɩɨ ɧɚɥɨɝɭ ɧɚ
ɩɪɢɛɵɥɶ ɨɪɝɚɧɢɡɚɰɢɣ ɢɥɢ ɩɨ ɇȾɎɅ ɡɚ ɧɚɥɨɝɨɜɵɣ
ɩɟɪɢɨɞ ɟɫɥɢ ɟɟ ɜɟɥɢɱɢɧɚ ɫɨɫɬɚɜɢɥɚ ɛɨɥɟɟ ɦɥɧ
ɪɭɛ ɝ ɛɨɥɟɟ ɦɥɧ ɪɭɛ ɝ ɛɨɥɟɟ
ɦɥɧɪɭɛɩɨɫɥɟɝɨɞɚ±ɦɥɧɪɭɛ
ɇɚɥɨɝɨɜɵɦɢ ɪɟɡɢɞɟɧɬɚɦɢ ɊɎ ɩɨɦɢɦɨ ɸɪɢɞɢɱɟɫɤɢɯ
ɥɢɰ ɨɛɪɚɡɨɜɚɧɧɵɯ ɜ ɫɨɨɬɜɟɬɫɬɜɢɢ ɫ
ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɨɦ ɊɎ ɛɭɞɭɬ ɩɪɢɡɧɚɜɚɬɶɫɹ
ɨɪɝɚɧɢɡɚɰɢɢ ɦɟɫɬɨɦ ɮɚɤɬɢɱɟɫɤɨɝɨ ɭɩɪɚɜɥɟɧɢɹ
ɤɨɬɨɪɵɯ ɹɜɥɹɟɬɫɹ ɊɎ ɟɫɥɢ ɢɧɨɟ ɧɟ ɩɪɟɞɭɫɦɨɬɪɟɧɨ
ɦɟɠɞɭɧɚɪɨɞɧɵɦɞɨɝɨɜɨɪɨɦ
ɂɧɨɫɬɪɚɧɧɨɣ ɨɪɝɚɧɢɡɚɰɢɢ ɨɫɭɳɟɫɬɜɥɹɸɳɟɣ
ɞɟɹɬɟɥɶɧɨɫɬɶ ɜ ɊɎ ɱɟɪɟɡ ɨɛɨɫɨɛɥɟɧɧɨɟ
ɩɨɞɪɚɡɞɟɥɟɧɢɟ ɩɪɟɞɨɫɬɚɜɥɟɧɨ ɩɪɚɜɨ ɫɚɦɨɫɬɨɹɬɟɥɶɧɨ
ɩɪɢɡɧɚɬɶ ɫɟɛɹ ɧɚɥɨɝɨɜɵɦ ɪɟɡɢɞɟɧɬɨɦ ɊɎ ɚ ɬɚɤɠɟ
ɨɬɤɚɡɚɬɶɫɹɨɬɬɚɤɨɝɨɫɬɚɬɭɫɚ
ɇɨɪɦɚɧɚɩɪɚɜɥɟɧɚɧɚɩɪɟɫɟɱɟɧɢɟɜɵɜɟɞɟɧɢɹɞɨɯɨɞɨɜ
ɜ ɧɢɡɤɨɧɚɥɨɝɨɜɵɟ ɸɪɢɫɞɢɤɰɢɢ ɫ ɩɪɢɦɟɧɟɧɢɟɦ
ɫɨɝɥɚɲɟɧɢɣ ɨɛ ɢɡɛɟɠɚɧɢɢ ɞɜɨɣɧɨɝɨ
ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ ɜ ɨɬɧɨɲɟɧɢɢ ɞɢɜɢɞɟɧɞɨɜ
ɩɪɨɰɟɧɬɨɜɩɥɚɬɟɠɟɣɩɨɧɟɦɚɬɟɪɢɚɥɶɧɵɦɚɤɬɢɜɚɦ
ɋɭɬɶɢɡɦɟɧɟɧɢɹ
ɉɪɢɥɨɠɟɧɢɟ
Ɍɚɛɥɢɰɚ
ɂɫɬɨɱɧɢɤ: Ɂɨɛɨɜɚ ȿ.ɉ. ɇɚɥɨɝɨɜɚɹ ɩɨɥɢɬɢɤɚ ɞɨ 2018 ɝɨɞɚ: ɫɨɜɟɪɲɟɧɫɬɜɨɜɚɧɢɟ ɧɚɥɨɝɨɜɨɝɨ
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ɨɛɪɚɳɟɧɢɹ 06..11.2018).
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