{"id":8720,"date":"2020-12-24T14:08:31","date_gmt":"2020-12-24T12:08:31","guid":{"rendered":"https:\/\/dev22.website-dev.com.ua\/?p=8720"},"modified":"2020-12-24T14:14:51","modified_gmt":"2020-12-24T12:14:51","slug":"obgruntuvannya-tsin-v-operatsiyah-z-syrovynnymy-tovaramy","status":"publish","type":"post","link":"https:\/\/dev22.website-dev.com.ua\/en\/articles\/blog\/obgruntuvannya-tsin-v-operatsiyah-z-syrovynnymy-tovaramy","title":{"rendered":"\u041e\u0431\u0491\u0440\u0443\u043d\u0442\u0443\u0432\u0430\u043d\u043d\u044f \u0446\u0456\u043d \u0432 \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u044f\u0445 \u0437 \u0441\u0438\u0440\u043e\u0432\u0438\u043d\u043d\u0438\u043c\u0438 \u0442\u043e\u0432\u0430\u0440\u0430\u043c\u0438"},"content":{"rendered":"<p class=\"qtranxs-available-languages-message qtranxs-available-languages-message-en\">Sorry, this entry is only available in <a href=\"https:\/\/dev22.website-dev.com.ua\/ua\/wp-json\/wp\/v2\/posts\/8720\" class=\"qtranxs-available-language-link qtranxs-available-language-link-ua\" title=\"\u0423\u043a\u0440\u0430\u0457\u043d\u0441\u044c\u043a\u0430\">\u0423\u043a\u0440\u0430\u0457\u043d\u0441\u044c\u043a\u0430<\/a>.<\/p><p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-6553 alignleft\" src=\"https:\/\/dev22.website-dev.com.ua\/wp-content\/uploads\/2018\/08\/kravcova-lina.png\" alt=\"\" width=\"79\" height=\"79\" srcset=\"https:\/\/dev22.website-dev.com.ua\/wp-content\/uploads\/2018\/08\/kravcova-lina.png 250w, https:\/\/dev22.website-dev.com.ua\/wp-content\/uploads\/2018\/08\/kravcova-lina-150x150.png 150w\" sizes=\"auto, (max-width: 79px) 100vw, 79px\" \/><em><strong>\u041f\u0456\u0434\u0433\u043e\u0442\u043e\u0432\u043b\u0435\u043d\u043e:<\/strong><\/em><\/p>\n<p><em><strong>\u0410\u043d\u0433\u0435\u043b\u0456\u043d\u0430 \u041a\u0440\u0430\u0432\u0446\u043e\u0432\u0430, \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u043d\u0442 \u0414\u0435\u043f\u0430\u0440\u0442\u0430\u043c\u0435\u043d\u0442\u0443 \u0442\u0440\u0430\u043d\u0441\u0444\u0435\u0440\u0442\u043d\u043e\u0433\u043e \u0446\u0456\u043d\u043e\u0443\u0442\u0432\u043e\u0440\u0435\u043d\u043d\u044f<\/strong><\/em><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>\u041f\u0440\u0438\u0439\u043d\u044f\u0442\u0442\u044f \u0417\u0430\u043a\u043e\u043d\u0443 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u2116 466 \u00ab\u041f\u0440\u043e \u0432\u043d\u0435\u0441\u0435\u043d\u043d\u044f \u0437\u043c\u0456\u043d \u0434\u043e \u041f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0433\u043e \u043a\u043e\u0434\u0435\u043a\u0441\u0443 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u0449\u043e\u0434\u043e \u0432\u0434\u043e\u0441\u043a\u043e\u043d\u0430\u043b\u0435\u043d\u043d\u044f \u0430\u0434\u043c\u0456\u043d\u0456\u0441\u0442\u0440\u0443\u0432\u0430\u043d\u043d\u044f \u043f\u043e\u0434\u0430\u0442\u043a\u0456\u0432, \u0443\u0441\u0443\u043d\u0435\u043d\u043d\u044f \u0442\u0435\u0445\u043d\u0456\u0447\u043d\u0438\u0445 \u0442\u0430 \u043b\u043e\u0433\u0456\u0447\u043d\u0438\u0445 \u043d\u0435\u0443\u0437\u0433\u043e\u0434\u0436\u0435\u043d\u043e\u0441\u0442\u0435\u0439 \u0443 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u043c\u0443 \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0432\u0441\u0442\u0432\u0456\u00bb \u0432\u0456\u0434 16.01.2020<a href=\"#_ftn1\" name=\"_ftnref1\">[1]<\/a> (\u043d\u0430\u0434\u0430\u043b\u0456 \u2013 \u0417\u0430\u043a\u043e\u043d 466) \u043f\u0440\u0438\u0437\u0432\u0435\u043b\u043e \u0434\u043e \u0437\u043c\u0456\u043d \u0431\u0430\u0433\u0430\u0442\u044c\u043e\u0445 \u043d\u043e\u0440\u043c, \u0437\u0430\u043f\u0440\u043e\u0432\u0430\u0434\u0436\u0435\u043d\u0438\u0445 \u041f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u043c \u043a\u043e\u0434\u0435\u043a\u0441\u043e\u043c \u0423\u043a\u0440\u0430\u0457\u043d\u0438<a href=\"#_ftn2\" name=\"_ftnref2\">[2]<\/a> (\u043d\u0430\u0434\u0430\u043b\u0456 \u2013 \u041f\u041a\u0423). \u041e\u0434\u043d\u0456\u0454\u044e \u0437 \u0442\u0430\u043a\u0438\u0445 \u0437\u043c\u0456\u043d \u0454 \u0443\u0441\u0443\u043d\u0435\u043d\u043d\u044f \u043f\u043e\u043d\u044f\u0442\u0442\u044f \u0431\u0456\u0440\u0436\u043e\u0432\u0438\u0445 \u0442\u043e\u0432\u0430\u0440\u0456\u0432 \u0442\u0430 \u0432\u043f\u0440\u043e\u0432\u0430\u0434\u0436\u0435\u043d\u043d\u044f \u043f\u043e\u043d\u044f\u0442\u0442\u044f \u0441\u0438\u0440\u043e\u0432\u0438\u043d\u043d\u0438\u0445 \u0442\u043e\u0432\u0430\u0440\u0456\u0432.<\/p>\n<p><span style=\"color: #800000;\"><strong>\u041f\u043e\u043d\u044f\u0442\u0442\u044f \u0441\u0438\u0440\u043e\u0432\u0438\u043d\u043d\u0438\u0445 \u0442\u043e\u0432\u0430\u0440\u0456\u0432, \u043a\u043e\u0442\u0438\u0440\u0443\u0432\u0430\u043b\u044c\u043d\u0456 \u0446\u0456\u043d\u0438<\/strong><\/span><\/p>\n<p>\u0414\u043e \u043f\u043e\u043d\u044f\u0442\u0442\u044f \u00ab\u0441\u0438\u0440\u043e\u0432\u0438\u043d\u043d\u0456 \u0442\u043e\u0432\u0430\u0440\u0438\u00bb \u0432\u0456\u0434\u043d\u043e\u0441\u044f\u0442\u044c: \u043c\u0456\u043d\u0435\u0440\u0430\u043b\u044c\u043d\u0443 \u0441\u0438\u0440\u043e\u0432\u0438\u043d\u0443, \u043f\u0440\u043e\u0434\u0443\u043a\u0442\u0438 \u0457\u0457 \u0437\u0431\u0430\u0433\u0430\u0447\u0435\u043d\u043d\u044f \u0442\u0430 \u043f\u0435\u0440\u0435\u0440\u043e\u0431\u043a\u0438 (\u0447\u043e\u0440\u043d\u0456 \u0442\u0430 \u043a\u043e\u043b\u044c\u043e\u0440\u043e\u0432\u0456 \u043c\u0435\u0442\u0430\u043b\u0438); \u0441\u0456\u043b\u044c\u0441\u044c\u043a\u043e\u0433\u043e\u0441\u043f\u043e\u0434\u0430\u0440\u0441\u044c\u043a\u0443 \u0441\u0438\u0440\u043e\u0432\u0438\u043d\u0443 \u0440\u043e\u0441\u043b\u0438\u043d\u043d\u043e\u0433\u043e \u0456 \u0442\u0432\u0430\u0440\u0438\u043d\u043d\u043e\u0433\u043e \u043f\u043e\u0445\u043e\u0434\u0436\u0435\u043d\u043d\u044f \u0442\u0430 \u043f\u0440\u043e\u0434\u0443\u043a\u0442\u0438 \u0457\u0445 \u043f\u0435\u0440\u0432\u0438\u043d\u043d\u043e\u0457 \u043f\u0435\u0440\u0435\u0440\u043e\u0431\u043a\u0438, \u0430 \u0442\u0430\u043a\u043e\u0436 \u043f\u0440\u043e\u0434\u043e\u0432\u043e\u043b\u044c\u0447\u0456 \u0442\u043e\u0432\u0430\u0440\u0438; \u0445\u0456\u043c\u0456\u0447\u043d\u0443 \u043f\u0440\u043e\u0434\u0443\u043a\u0446\u0456\u044e (\u0441\u0438\u043d\u0442\u0435\u0442\u0438\u0447\u043d\u0438\u0439 \u043a\u0430\u0443\u0447\u0443\u043a, \u0448\u0442\u0443\u0447\u043d\u0456 \u0432\u043e\u043b\u043e\u043a\u043d\u0430, \u043f\u043b\u0430\u0441\u0442\u043c\u0430\u0441\u0438 \u0442\u0430 \u0456\u043d.).<\/p>\n<p>\u0412\u0438\u0445\u043e\u0434\u044f\u0447\u0438 \u0437 \u043d\u043e\u0440\u043c \u041f\u041a\u0423 \u043f\u0456\u0434 \u0441\u0438\u0440\u043e\u0432\u0438\u043d\u043d\u0438\u043c\u0438 \u0442\u043e\u0432\u0430\u0440\u0430\u043c\u0438 \u0440\u043e\u0437\u0443\u043c\u0456\u044e\u0442\u044c\u0441\u044f \u0442\u043e\u0432\u0430\u0440\u0438, \u0434\u043b\u044f \u044f\u043a\u0438\u0445 \u043d\u0435\u043f\u043e\u0432\u2019\u044f\u0437\u0430\u043d\u0456 \u043e\u0441\u043e\u0431\u0438 \u0443 \u044f\u043a\u043e\u0441\u0442\u0456 \u043e\u0440\u0456\u0454\u043d\u0442\u0438\u0440\u0430 (\u0435\u0442\u0430\u043b\u043e\u043d\u0430) \u0434\u043b\u044f \u0432\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u043d\u044f \u0446\u0456\u043d\u0438 \u043d\u0435\u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044c\u043e\u0432\u0430\u043d\u0438\u0445 \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0439 \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u043e\u0432\u0443\u044e\u0442\u044c \u043a\u043e\u0442\u0438\u0440\u0443\u0432\u0430\u043b\u044c\u043d\u0456 \u0446\u0456\u043d\u0438. \u041f\u0435\u0440\u0435\u043b\u0456\u043a \u0441\u0438\u0440\u043e\u0432\u0438\u043d\u043d\u0438\u0445 \u0442\u043e\u0432\u0430\u0440\u0456\u0432 \u0437\u0430\u0442\u0432\u0435\u0440\u0434\u0436\u0435\u043d\u0438\u0439 \u041f\u043e\u0441\u0442\u0430\u043d\u043e\u0432\u043e\u044e \u041a\u041c\u0423 \u0437\u0430 \u043d\u043e\u043c\u0435\u0440\u043e\u043c 1221 \u0432\u0456\u0434 9 \u0433\u0440\u0443\u0434\u043d\u044f 2020 \u0440\u043e\u043a\u0443 \u0442\u0430 \u043d\u0430\u0431\u0438\u0440\u0430\u0454 \u0447\u0438\u043d\u043d\u043e\u0441\u0442\u0456 \u0437 1 \u0441\u0456\u0447\u043d\u044f 2021 \u0440\u043e\u043a\u0443<a href=\"#_ftn3\" name=\"_ftnref3\">[3]<\/a>.<\/p>\n<p>\u041a\u043e\u0442\u0438\u0440\u0443\u0432\u0430\u043b\u044c\u043d\u0456 \u0446\u0456\u043d\u0438 &#8211; \u0446\u0456\u043d\u0438 \u043d\u0430 \u0441\u0438\u0440\u043e\u0432\u0438\u043d\u043d\u0438\u0439 \u0442\u043e\u0432\u0430\u0440 \u0443 \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u043d\u0438\u0439 \u043f\u0435\u0440\u0456\u043e\u0434, \u043e\u0442\u0440\u0438\u043c\u0430\u043d\u0456 \u043d\u0430 \u043c\u0456\u0436\u043d\u0430\u0440\u043e\u0434\u043d\u043e\u043c\u0443 \u0440\u0438\u043d\u043a\u0443 \u0442\u043e\u0432\u0430\u0440\u0456\u0432, \u044f\u043a\u0456 \u0432\u043a\u043b\u044e\u0447\u0430\u044e\u0442\u044c, \u0437\u043e\u043a\u0440\u0435\u043c\u0430, \u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u0438 \u0431\u0456\u0440\u0436\u043e\u0432\u0438\u0445 \u0442\u043e\u0440\u0433\u0456\u0432, \u0446\u0456\u043d\u0438, \u043e\u0442\u0440\u0438\u043c\u0430\u043d\u0456 \u0437 \u0432\u0438\u0437\u043d\u0430\u043d\u0438\u0445 \u0430\u0433\u0435\u043d\u0442\u0441\u0442\u0432, \u0441\u0442\u0430\u0442\u0438\u0441\u0442\u0438\u0447\u043d\u0438\u0445 \u0430\u0431\u043e \u0443\u0440\u044f\u0434\u043e\u0432\u0438\u0445 \u0430\u0433\u0435\u043d\u0442\u0441\u0442\u0432 \u0456\u0437 \u0446\u0456\u043d\u043e\u0443\u0442\u0432\u043e\u0440\u0435\u043d\u043d\u044f<a href=\"#_ftn4\" name=\"_ftnref4\"><sup>[4]<\/sup><\/a>.<\/p>\n<p><span style=\"color: #800000;\"><strong>\u0412\u0438\u0431\u0456\u0440 \u043c\u0435\u0442\u043e\u0434\u0443 \u0442\u0440\u0430\u043d\u0441\u0444\u0435\u0440\u0442\u043d\u043e\u0433\u043e \u0446\u0456\u043d\u043e\u0443\u0442\u0432\u043e\u0440\u0435\u043d\u043d\u044f<\/strong><\/span><\/p>\n<p>\u0412\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u043d\u044f \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u043d\u043e\u0441\u0442\u0456 \u0443\u043c\u043e\u0432 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044c\u043e\u0432\u0430\u043d\u0438\u0445 \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0439 \u0437 \u0441\u0438\u0440\u043e\u0432\u0438\u043d\u043d\u0438\u043c\u0438 \u0442\u043e\u0432\u0430\u0440\u0430\u043c\u0438 \u043f\u0440\u0438\u043d\u0446\u0438\u043f\u0443 \u00ab\u0432\u0438\u0442\u044f\u0433\u043d\u0443\u0442\u043e\u0457 \u0440\u0443\u043a\u0438\u00bb \u0437\u0434\u0456\u0439\u0441\u043d\u044e\u0454\u0442\u044c\u0441\u044f \u0437\u0430 \u043c\u0435\u0442\u043e\u0434\u043e\u043c \u043f\u043e\u0440\u0456\u0432\u043d\u044f\u043b\u044c\u043d\u043e\u0457 \u043d\u0435\u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044c\u043e\u0432\u0430\u043d\u043e\u0457 \u0446\u0456\u043d\u0438 (\u043d\u0430\u0434\u0430\u043b\u0456 \u2013 \u043c\u0435\u0442\u043e\u0434 \u041f\u041d\u0426) \u0430\u0431\u043e \u043d\u0430 \u043f\u0456\u0434\u0441\u0442\u0430\u0432\u0456 \u043a\u043e\u0442\u0438\u0440\u0443\u0432\u0430\u043b\u044c\u043d\u0438\u0445 \u0446\u0456\u043d, \u0430\u0431\u043e \u0437 \u0446\u0456\u043d\u043e\u044e \u0437\u0456\u0441\u0442\u0430\u0432\u043d\u0438\u0445 \u043d\u0435\u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044c\u043e\u0432\u0430\u043d\u0438\u0445 \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0439 (\u0454 \u043d\u044e\u0430\u043d\u0441\u0438, \u0437\u0430\u0437\u043d\u0430\u0447\u0435\u043d\u0456 \u043d\u0438\u0436\u0447\u0435).<\/p>\n<p>\u041f\u0435\u0440\u0435\u043b\u0456\u043a \u0440\u0435\u043a\u043e\u043c\u0435\u043d\u0434\u043e\u0432\u0430\u043d\u0438\u0445 \u00a0\u0434\u0436\u0435\u0440\u0435\u043b \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0457 \u0449\u043e\u0434\u043e \u043a\u043e\u0442\u0438\u0440\u0443\u0432\u0430\u043b\u044c\u043d\u0438\u0445 \u0446\u0456\u043d \u043c\u0430\u0454 \u0431\u0443\u0442\u0438 \u043e\u043f\u0440\u0438\u043b\u044e\u0434\u043d\u0435\u043d\u0438\u0439 \u043d\u0430 \u043e\u0444\u0456\u0446\u0456\u0439\u043d\u043e\u043c\u0443 \u0432\u0435\u0431-\u043f\u043e\u0440\u0442\u0430\u043b\u0456 \u0414\u041f\u0421 \u0434\u043e \u043f\u043e\u0447\u0430\u0442\u043a\u0443 \u0437\u0432\u0456\u0442\u043d\u043e\u0433\u043e \u0440\u043e\u043a\u0443 (\u043d\u0430 \u0442\u0435\u043f\u0435\u0440\u0456\u0448\u043d\u0456\u0439 \u0447\u0430\u0441 \u043d\u0435 \u043e\u043f\u0440\u0438\u043b\u044e\u0434\u043d\u0435\u043d\u0438\u0439).<\/p>\n<p>\u041a\u043e\u0442\u0438\u0440\u0443\u0432\u0430\u043b\u044c\u043d\u0456 \u0446\u0456\u043d\u0438, \u044f\u043a\u0456 \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u043e\u0432\u0443\u044e\u0442\u044c\u0441\u044f \u0434\u043b\u044f \u043f\u043e\u0440\u0456\u0432\u043d\u044f\u043d\u043d\u044f \u0437 \u0446\u0456\u043d\u0430\u043c\u0438 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044c\u043e\u0432\u0430\u043d\u0438\u0445 \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0439, \u043c\u0430\u044e\u0442\u044c \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u0430\u0442\u0438 \u0443\u043c\u043e\u0432\u0430\u043c \u0437\u0456 \u0441\u0442\u0430\u0432\u043d\u043e\u0441\u0442\u0456, \u0432\u0438\u0437\u043d\u0430\u0447\u0435\u043d\u0438\u043c\u00a0<a href=\"https:\/\/zakon.rada.gov.ua\/laws\/show\/2755-17#n10917\">\u043f.\u043f. 39.2.2<\/a> \u043f.39.2 \u0441\u0442. 39 \u041f\u041a\u0423, \u0430 \u0443 \u0440\u0430\u0437\u0456 \u043d\u0430\u044f\u0432\u043d\u043e\u0441\u0442\u0456 \u0437\u043d\u0430\u0447\u043d\u0438\u0445 \u0432\u0456\u0434\u043c\u0456\u043d\u043d\u043e\u0441\u0442\u0435\u0439, \u0449\u043e \u0432\u043f\u043b\u0438\u0432\u0430\u044e\u0442\u044c \u043d\u0430 \u0446\u0456\u043d\u0443 \u0443\u0433\u043e\u0434 \u0437 \u0441\u0438\u0440\u043e\u0432\u0438\u043d\u043d\u0438\u043c\u0438 \u0442\u043e\u0432\u0430\u0440\u0430\u043c\u0438, \u0437\u0434\u0456\u0439\u0441\u043d\u0438\u0442\u0438 \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u043d\u0456 \u043a\u043e\u0440\u0438\u0433\u0443\u0432\u0430\u043d\u043d\u044f.<\/p>\n<p>\u041f\u043b\u0430\u0442\u043d\u0438\u043a \u043f\u043e\u0434\u0430\u0442\u043a\u0456\u0432 \u043f\u0440\u0438 \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u043d\u043d\u0456 \u043c\u0435\u0442\u043e\u0434\u0443 \u041f\u041d\u0426 \u0434\u043b\u044f \u043e\u0431\u0491\u0440\u0443\u043d\u0442\u0443\u0432\u0430\u043d\u043d\u044f \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044c\u043e\u0432\u0430\u043d\u0438\u0445 \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0439 \u0437 \u0441\u0438\u0440\u043e\u0432\u0438\u043d\u043d\u0438\u043c\u0438 \u0442\u043e\u0432\u0430\u0440\u0430\u043c\u0438 \u0442\u0430\u043a\u043e\u0436 \u043c\u043e\u0436\u0435 \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u043e\u0432\u0443\u0432\u0430\u0442\u0438 \u0446\u0456\u043d\u0438 \u0437\u0456\u0441\u0442\u0430\u0432\u043d\u0438\u0445 \u043d\u0435\u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044c\u043e\u0432\u0430\u043d\u0438\u0445 \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0439, \u044f\u043a\u0456 <strong>\u0431\u0443\u043b\u0438 \u0444\u0430\u043a\u0442\u0438\u0447\u043d\u043e \u0437\u0434\u0456\u0439\u0441\u043d\u0435\u043d\u0456<\/strong> \u043d\u0438\u043c \u0430\u0431\u043e \u0456\u043d\u0448\u0438\u043c\u0438 \u043e\u0441\u043e\u0431\u0430\u043c\u0438 <strong>\u0437 \u043d\u0435\u043f\u043e\u0432\u2019\u044f\u0437\u0430\u043d\u0438\u043c\u0438 \u043e\u0441\u043e\u0431\u0430\u043c\u0438<\/strong>. \u0410\u043b\u0435, \u0442\u0430\u043a\u0456 \u00a0\u043d\u0435\u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044c\u043e\u0432\u0430\u043d\u0456 \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0457 \u043c\u0430\u044e\u0442\u044c \u0431\u0443\u0442\u0438:<\/p>\n<ul>\n<li>\u0440\u0435\u0433\u0443\u043b\u044f\u0440\u043d\u0438\u043c\u0438 \u0432\u043f\u0440\u043e\u0434\u043e\u0432\u0436 \u0430\u043d\u0430\u043b\u0456\u0437\u043e\u0432\u0430\u043d\u043e\u0433\u043e \u043f\u0435\u0440\u0456\u043e\u0434\u0443;<\/li>\n<li>\u0437\u0434\u0456\u0439\u0441\u043d\u0435\u043d\u0438\u043c\u0438 \u0437 \u0434\u0435\u043a\u0456\u043b\u044c\u043a\u043e\u043c\u0430 \u043a\u043e\u043d\u0442\u0440\u0430\u0433\u0435\u043d\u0442\u0430\u043c\u0438;<\/li>\n<li>\u0437\u0434\u0456\u0439\u0441\u043d\u0435\u043d\u0438\u043c\u0438 \u0432 \u043e\u0431\u0441\u044f\u0433\u0430\u0445, \u0437\u0456\u0441\u0442\u0430\u0432\u043d\u0438\u0445 \u0442\u0438\u043c, \u044f\u043a\u0456 \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u043e\u0432\u0443\u0432\u0430\u043b\u0438\u0441\u044c \u0443 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044c\u043e\u0432\u0430\u043d\u0456\u0439 \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0457.<\/li>\n<\/ul>\n<p>\u0414\u043b\u044f \u0437\u0430\u0441\u0442\u043e\u0441\u0443\u0432\u0430\u043d\u043d\u044f \u0456\u043d\u0448\u043e\u0433\u043e \u043c\u0435\u0442\u043e\u0434\u0443 \u0442\u0440\u0430\u043d\u0441\u0444\u0435\u0440\u0442\u043d\u043e\u0433\u043e \u0446\u0456\u043d\u043e\u0443\u0442\u0432\u043e\u0440\u0435\u043d\u043d\u044f \u0437 \u043e\u0431\u0491\u0440\u0443\u043d\u0442\u0443\u0432\u0430\u043d\u043d\u044f \u0446\u0456\u043d\u0438 \u0441\u0438\u0440\u043e\u0432\u0438\u043d\u043d\u0438\u0445 \u0442\u043e\u0432\u0430\u0440\u0456\u0432, \u0430\u043d\u0456\u0436 \u043c\u0435\u0442\u043e\u0434 \u041f\u041d\u0426, \u043f\u043b\u0430\u0442\u043d\u0438\u043a \u043f\u043e\u0434\u0430\u0442\u043a\u0456\u0432 \u0443 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u0446\u0456\u0457 \u0437 \u0442\u0440\u0430\u043d\u0441\u0444\u0435\u0440\u0442\u043d\u043e\u0433\u043e \u0446\u0456\u043d\u043e\u0443\u0442\u0432\u043e\u0440\u0435\u043d\u043d\u044f \u043f\u043e\u0432\u0438\u043d\u0435\u043d<a href=\"#_ftn5\" name=\"_ftnref5\">[5]<\/a>:<\/p>\n<ul>\n<li>\u043e\u0431\u0491\u0440\u0443\u043d\u0442\u0443\u0432\u0430\u0442\u0438 \u043d\u0435\u043c\u043e\u0436\u043b\u0438\u0432\u0456\u0441\u0442\u044c \u0437\u0430\u0441\u0442\u043e\u0441\u0443\u0432\u0430\u043d\u043d\u044f \u043c\u0435\u0442\u043e\u0434\u0443 \u041f\u041d\u0426 \u0430\u0431\u043e \u0442\u0435, \u0449\u043e \u0437\u0430\u0437\u043d\u0430\u0447\u0435\u043d\u0438\u0439 \u043c\u0435\u0442\u043e\u0434 \u043d\u0435 \u0454 \u043d\u0430\u0439\u0431\u0456\u043b\u044c\u0448 \u0434\u043e\u0446\u0456\u043b\u044c\u043d\u0438\u043c \u0449\u043e\u0434\u043e \u0444\u0430\u043a\u0442\u0456\u0432 \u0442\u0430 \u043e\u0431\u0441\u0442\u0430\u0432\u0438\u043d \u0437\u0434\u0456\u0439\u0441\u043d\u0435\u043d\u043d\u044f \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044c\u043e\u0432\u0430\u043d\u043e\u0457 \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0457;<\/li>\n<li>\u0437\u0430\u0437\u043d\u0430\u0447\u0438\u0442\u0438 \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u044e \u043f\u0440\u043e \u0432\u0441\u0456\u0445 \u043e\u0441\u0456\u0431, \u044f\u043a\u0456 \u0431\u0440\u0430\u043b\u0438 \u0443\u0447\u0430\u0441\u0442\u044c \u0443 \u043b\u0430\u043d\u0446\u044e\u0433\u0443 \u043f\u043e\u0441\u0442\u0430\u0447\u0430\u043d\u043d\u044f \u0442\u0430\u043a\u0438\u0445 \u0442\u043e\u0432\u0430\u0440\u0456\u0432 \u0432\u0456\u0434 \u0432\u0438\u0440\u043e\u0431\u043d\u0438\u043a\u0430 (\u043f\u043e\u0441\u0442\u0430\u0447\u0430\u043b\u044c\u043d\u0438\u043a\u0430) \u0434\u043e \u043f\u0435\u0440\u0448\u043e\u0457 \u043d\u0435\u043f\u043e\u0432\u2019\u044f\u0437\u0430\u043d\u043e\u0457 \u043e\u0441\u043e\u0431\u0438 \u0430\u0431\u043e \u043e\u0441\u043e\u0431\u0438 \u2013 \u043d\u0435\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0430, \u0449\u043e \u043d\u0435 \u0437\u0430\u0440\u0435\u0454\u0441\u0442\u0440\u043e\u0432\u0430\u043d\u0430 \u0432 \u043d\u0438\u0437\u044c\u043a\u043e\u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0456\u0439 \u044e\u0440\u0438\u0441\u0434\u0438\u043a\u0446\u0456\u0457 \u0437 \u041f\u0435\u0440\u0435\u043b\u0456\u043a\u0443 \u21161045<a href=\"#_ftn6\" name=\"_ftnref6\">[6]<\/a> \u0442\u0430 \u043d\u0435 \u043c\u0430\u0454 \u00ab\u043e\u0441\u043e\u0431\u043b\u0438\u0432\u0443\u00bb \u043e\u0440\u0433\u0430\u043d\u0456\u0437\u0430\u0446\u0456\u0439\u043d\u043e\u2013\u043f\u0440\u0430\u0432\u043e\u0432\u0443 \u0444\u043e\u0440\u043c\u0443 \u0437 \u041f\u0435\u0440\u0435\u043b\u0456\u043a\u0443 \u2116480<a href=\"#_ftn7\" name=\"_ftnref7\">[7]<\/a>.<\/li>\n<\/ul>\n<p>\u0406\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u044f \u043c\u0430\u0454 \u043c\u0456\u0441\u0442\u0438\u0442\u0438 \u0434\u0430\u043d\u0456 \u043f\u0440\u043e \u0440\u0456\u0432\u0435\u043d\u044c \u043f\u043e\u043a\u0430\u0437\u043d\u0438\u043a\u0456\u0432 \u0440\u0435\u043d\u0442\u0430\u0431\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0456 \u0446\u0438\u0445 \u043e\u0441\u0456\u0431, \u044f\u043a\u0456 \u0454 \u043d\u0430\u0439\u0431\u0456\u043b\u044c\u0448 \u0434\u043e\u0446\u0456\u043b\u044c\u043d\u0438\u043c\u0438, \u0432\u0438\u0445\u043e\u0434\u044f\u0447\u0438 \u0456\u0437 \u0444\u0430\u043a\u0442\u0456\u0432 \u0442\u0430 \u043e\u0431\u0441\u0442\u0430\u0432\u0438\u043d \u0457\u0445 \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456 \u0443 \u043b\u0430\u043d\u0446\u044e\u0433\u0443 \u043f\u043e\u0441\u0442\u0430\u0447\u0430\u043d\u043d\u044f.<\/p>\n<p>\u042f\u043a\u0449\u043e \u043f\u043b\u0430\u0442\u043d\u0438\u043a \u043f\u043e\u0434\u0430\u0442\u043a\u0456\u0432 \u043d\u0435 \u043d\u0430\u0434\u0430\u0441\u0442\u044c \u0442\u0430\u043a\u0443 \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u044e, \u043e\u0440\u0433\u0430\u043d\u0438 \u0414\u041f\u0421 \u043c\u0430\u0442\u0438\u043c\u0443\u0442\u044c \u043f\u0440\u0430\u0432\u043e \u0441\u0430\u043c\u043e\u0441\u0442\u0456\u0439\u043d\u043e \u0437\u0430\u0441\u0442\u043e\u0441\u0443\u0432\u0430\u0442\u0438 \u043c\u0435\u0442\u043e\u0434 \u041f\u041d\u0426 \u0434\u043e \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044c\u043e\u0432\u0430\u043d\u0438\u0445 \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0439 \u0442\u0430 \u0432\u0438\u0437\u043d\u0430\u0447\u0438\u0442\u0438 \u0440\u0456\u0432\u0435\u043d\u044c \u0446\u0456\u043d, \u0449\u043e \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u0430\u0454 \u043f\u0440\u0438\u043d\u0446\u0438\u043f\u0443 \u00ab\u0432\u0438\u0442\u044f\u0433\u043d\u0443\u0442\u043e\u0457 \u0440\u0443\u043a\u0438\u00bb.<\/p>\n<p><span style=\"color: #800000;\"><strong>\u041f\u0435\u0440\u0456\u043e\u0434, \u0437\u0430 \u044f\u043a\u0438\u0439 \u043f\u0440\u043e\u0432\u043e\u0434\u0438\u0442\u044c\u0441\u044f \u043f\u043e\u0440\u0456\u0432\u043d\u044f\u043d\u043d\u044f \u0446\u0456\u043d \u0441\u0438\u0440\u043e\u0432\u0438\u043d\u043d\u0438\u0445 \u0442\u043e\u0432\u0430\u0440\u0456\u0432<\/strong><\/span><\/p>\n<p>\u0412\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u043d\u043e \u0434\u043e \u043f\u043f. 39.3.3.3 \u043f.39.3 \u0441\u0442.39 \u041d\u041a\u0423 \u043f\u043e\u0440\u0456\u0432\u043d\u044f\u043d\u043d\u044f \u0446\u0456\u043d\u0438 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044c\u043e\u0432\u0430\u043d\u043e\u0457 \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0457 \u0437 \u0446\u0456\u043d\u043e\u044e \u0437\u0456\u0441\u0442\u0430\u0432\u043d\u0438\u0445 \u043d\u0435\u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044c\u043e\u0432\u0430\u043d\u0438\u0445 \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0439 \u043f\u0440\u043e\u0432\u043e\u0434\u0438\u0442\u044c\u0441\u044f \u043d\u0430 \u043f\u0456\u0434\u0441\u0442\u0430\u0432\u0456 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\u00ab\u0432\u0438\u0442\u044f\u0433\u043d\u0443\u0442\u043e\u0457 \u0440\u0443\u043a\u0438\u00bb, \u043f\u0440\u043e\u0432\u043e\u0434\u0438\u0442\u044c \u043f\u043e\u0440\u0456\u0432\u043d\u044f\u043d\u043d\u044f \u0446\u0456\u043d\u0438 \u0437 \u043a\u043e\u0442\u0438\u0440\u0443\u0432\u0430\u043b\u044c\u043d\u0438\u043c\u0438 \u0446\u0456\u043d\u0430\u043c\u0438 <strong>\u043d\u0430 \u0434\u0430\u0442\u0443 \u043f\u0435\u0440\u0435\u0445\u043e\u0434\u0443 \u043f\u0440\u0430\u0432\u0430 \u0432\u043b\u0430\u0441\u043d\u043e\u0441\u0442\u0456<\/strong> \u043d\u0430 \u0442\u043e\u0432\u0430\u0440 \u0430\u0431\u043e \u043d\u0430 \u0434\u0430\u0442\u0443 \u0432\u0456\u0434\u0432\u0430\u043d\u0442\u0430\u0436\u0435\u043d\u043d\u044f \u0442\u043e\u0432\u0430\u0440\u0443 \u0437\u0433\u0456\u0434\u043d\u043e \u0437 \u0442\u043e\u0432\u0430\u0440\u043e\u0442\u0440\u0430\u043d\u0441\u043f\u043e\u0440\u0442\u043d\u0438\u043c \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u043e\u043c (\u043a\u043e\u043d\u043e\u0441\u0430\u043c\u0435\u043d\u0442 \u0430\u0431\u043e \u0456\u043d\u0448\u0438\u0439 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442 \u0437\u0430\u043b\u0435\u0436\u043d\u043e \u0432\u0456\u0434 \u0442\u0440\u0430\u043d\u0441\u043f\u043e\u0440\u0442\u043d\u043e\u0433\u043e \u0437\u0430\u0441\u043e\u0431\u0443) \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u043d\u043e \u0434\u043e \u0443\u043c\u043e\u0432 \u0442\u0430 \u0444\u0430\u043a\u0442\u0438\u0447\u043d\u0438\u0445 \u043e\u0431\u0441\u0442\u0430\u0432\u0438\u043d \u0437\u0434\u0456\u0439\u0441\u043d\u0435\u043d\u043d\u044f \u0442\u0430\u043a\u043e\u0457 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044c\u043e\u0432\u0430\u043d\u043e\u0457 \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0457.<\/p>\n<p>\u041d\u0430 \u043f\u0440\u0430\u043a\u0442\u0438\u0446\u0456, \u0456\u0441\u043d\u0443\u044e\u0442\u044c \u0441\u0438\u0442\u0443\u0430\u0446\u0456\u0457, \u043a\u043e\u043b\u0438 \u043c\u0456\u0436 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\u0442\u0438\u043f \u043a\u043e\u043d\u0442\u0440\u0430\u043a\u0442\u0443 (\u0444\u043e\u0440\u0432\u0430\u0440\u0434\u043d\u0438\u0439 \u0447\u0438 \u0444\u2019\u044e\u0447\u0435\u0440\u0441\u043d\u0438\u0439);<\/li>\n<li>\u0443\u043c\u043e\u0432\u0438 \u0443\u0433\u043e\u0434\u0438: \u043d\u0430\u0437\u0432\u0430 \u0442\u043e\u0432\u0430\u0440\u0443, \u043a\u043e\u0434 \u0437\u0433\u0456\u0434\u043d\u043e \u0437 \u0423\u041a\u0422\u0417\u0415\u0414, \u043a\u0456\u043b\u044c\u043a\u0456\u0441\u0442\u044c, \u0446\u0456\u043d\u0430 \u0437\u0430 \u043e\u0434\u0438\u043d\u0438\u0446\u044e, \u0432\u0430\u043b\u044e\u0442\u0430 \u043a\u043e\u043d\u0442\u0440\u0430\u043a\u0442\u0443, \u0437\u0430\u0433\u0430\u043b\u044c\u043d\u0430 \u0432\u0430\u0440\u0442\u0456\u0441\u0442\u044c, \u0443\u043c\u043e\u0432\u0438 \u043f\u043e\u0441\u0442\u0430\u0432\u043a\u0438 \u0437\u0433\u0456\u0434\u043d\u043e \u0437 \u0406\u043d\u043a\u043e\u0442\u0435\u0440\u043c\u0441 \u0442\u0430 \u0442\u0435\u0440\u043c\u0456\u043d \u0432\u0438\u043a\u043e\u043d\u0430\u043d\u043d\u044f.<\/li>\n<\/ul>\n<p>\u0423 \u0440\u0430\u0437\u0456 <strong>\u043f\u043e\u0434\u0430\u043d\u043d\u044f<\/strong> \u0442\u0430\u043a\u043e\u0433\u043e \u041f\u043e\u0432\u0456\u0434\u043e\u043c\u043b\u0435\u043d\u043d\u044f \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u043e\u043c \u0434\u043e \u043e\u0440\u0433\u0430\u043d\u0456\u0432 \u0414\u041f\u0421 \u0442\u0430 \u0443\u0437\u0433\u043e\u0434\u0436\u0435\u043d\u043d\u044f \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0457, \u0437\u0430\u0437\u043d\u0430\u0447\u0435\u043d\u043e\u0457 \u0443 \u041f\u043e\u0432\u0456\u0434\u043e\u043c\u043b\u0435\u043d\u043d\u0456, \u043f\u043e\u0440\u0456\u0432\u043d\u044f\u043d\u043d\u044f \u0446\u0456\u043d\u0438 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044c\u043e\u0432\u0430\u043d\u043e\u0457 \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0457 \u0437 \u043a\u043e\u0442\u0438\u0440\u0443\u0432\u0430\u043b\u044c\u043d\u0438\u043c\u0438 \u0446\u0456\u043d\u0430\u043c\u0438 \u0441\u043b\u0456\u0434 \u043f\u0440\u043e\u0432\u043e\u0434\u0438\u0442\u0438 \u043d\u0430 \u0434\u0430\u0442\u0443, <strong>\u043d\u0430\u0439\u0431\u043b\u0438\u0436\u0447\u0443 \u0434\u043e \u0434\u0430\u0442\u0438 \u0446\u0456\u043d\u043e\u0443\u0442\u0432\u043e\u0440\u0435\u043d\u043d\u044f<\/strong>.<\/p>\n<p>\u042f\u043a\u0449\u043e \u0436 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u043e\u043c <strong>\u043d\u0435 \u0431\u0443\u043b\u043e \u043f\u043e\u0434\u0430\u043d\u0435<\/strong> \u043f\u043e\u0432\u0456\u0434\u043e\u043c\u043b\u0435\u043d\u043d\u044f \u043f\u0440\u043e \u0443\u043a\u043b\u0430\u0434\u0435\u043d\u043d\u044f \u043a\u043e\u043d\u0442\u0440\u0430\u043a\u0442\u0443 \u0434\u043e \u043e\u0440\u0433\u0430\u043d\u0456\u0432 \u0414\u041f\u0421 \u0430\u0431\u043e<\/p>\n<ul>\n<li>\u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u044f \u0432 \u043f\u043e\u0432\u0456\u0434\u043e\u043c\u043b\u0435\u043d\u043d\u0456 \u043d\u0435 \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u0430\u0454 \u0443\u043c\u043e\u0432\u0430\u043c \u043a\u043e\u043d\u0442\u0440\u0430\u043a\u0442\u0443, \u0430\u0431\u043e<\/li>\n<li>\u0444\u0430\u043a\u0442\u0438\u0447\u043d\u0456 \u043e\u0431\u0441\u0442\u0430\u0432\u0438\u043d\u0438 \u0437\u0434\u0456\u0439\u0441\u043d\u0435\u043d\u043d\u044f \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0439 \u0432\u0456\u0434\u0440\u0456\u0437\u043d\u044f\u044e\u0442\u044c\u0441\u044f \u0432\u0456\u0434 \u0443\u043c\u043e\u0432, \u0437\u0430\u0442\u0432\u0435\u0440\u0434\u0436\u0435\u043d\u0438\u0445 \u0443 \u043a\u043e\u043d\u0442\u0440\u0430\u043a\u0442\u0456 \u0442\u0430 \u043f\u043e\u0432\u0456\u0434\u043e\u043c\u043b\u0435\u043d\u043d\u0456, \u0430\u0431\u043e<\/li>\n<li>\u043f\u0456\u0441\u043b\u044f \u043f\u043e\u0434\u0430\u043d\u043d\u044f \u043f\u043e\u0432\u0456\u0434\u043e\u043c\u043b\u0435\u043d\u043d\u044f \u0431\u0443\u043b\u0438 \u0437\u043c\u0456\u043d\u0435\u043d\u0456 \u0443\u043c\u043e\u0432\u0438 \u043a\u043e\u043d\u0442\u0440\u0430\u043a\u0442\u0443 \u0449\u043e\u0434\u043e \u0446\u0456\u043d, \u0437\u0430\u0433\u0430\u043b\u044c\u043d\u043e\u0457 \u0432\u0430\u0440\u0442\u043e\u0441\u0442\u0456, \u0443\u043c\u043e\u0432 \u043f\u043e\u0441\u0442\u0430\u0447\u0430\u043d\u043d\u044f \u0442\u0430 \u043e\u043f\u043b\u0430\u0442\u0438, \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u0430\u043b\u044c\u043d\u043e\u0441\u0442\u0456 \u0441\u0442\u043e\u0440\u0456\u043d \u0442\u043e\u0449\u043e,<\/li>\n<\/ul>\n<p>\u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044e\u044e\u0447\u0438\u0439 \u043e\u0440\u0433\u0430\u043d \u0431\u0443\u0434\u0435 \u043f\u0440\u043e\u0432\u043e\u0434\u0438\u0442\u0438 \u043f\u043e\u0440\u0456\u0432\u043d\u044f\u043d\u043d\u044f \u0446\u0456\u043d\u0438 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044c\u043e\u0432\u0430\u043d\u043e\u0457 \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0457 \u0437 \u043a\u043e\u0442\u0438\u0440\u0443\u0432\u0430\u043b\u044c\u043d\u0438\u043c\u0438 \u0446\u0456\u043d\u0430\u043c\u0438 <strong>\u043d\u0430 \u0434\u0430\u0442\u0443 \u043f\u0435\u0440\u0435\u0445\u043e\u0434\u0443 \u043f\u0440\u0430\u0432\u0430 \u0432\u043b\u0430\u0441\u043d\u043e\u0441\u0442\u0456<\/strong> \u043d\u0430 \u0442\u043e\u0432\u0430\u0440 \u0430\u0431\u043e \u043d\u0430 \u0434\u0430\u0442\u0443 \u0432\u0456\u0434\u0432\u0430\u043d\u0442\u0430\u0436\u0435\u043d\u043d\u044f \u0442\u043e\u0432\u0430\u0440\u0443 \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u043d\u043e \u0434\u043e \u0432\u0438\u043c\u043e\u0433 \u041f\u041a\u0423.<\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"#_ftnref1\" name=\"_ftn1\"><em><strong>[1]<\/strong><\/em><\/a><em> https:\/\/zakon.rada.gov.ua\/laws\/show\/466-20#top<\/em><\/p>\n<p><a href=\"#_ftnref2\" name=\"_ftn2\"><em><strong>[2]<\/strong><\/em><\/a> <em>https<\/em><em>:\/\/<\/em><em>zakon<\/em><em>.<\/em><em>rada<\/em><em>.<\/em><em>gov<\/em><em>.<\/em><em>ua<\/em><em>\/<\/em><em>laws<\/em><em>\/<\/em><em>show<\/em><em>\/2755-17\/<\/em><em>ed<\/em><em>20201107#<\/em><em>Text<\/em><\/p>\n<p><a href=\"#_ftnref3\" name=\"_ftn3\"><em><strong>[3]<\/strong><\/em><\/a> <em>https<\/em><em>:\/\/<\/em><em>zakon<\/em><em>.<\/em><em>rada<\/em><em>.<\/em><em>gov<\/em><em>.<\/em><em>ua<\/em><em>\/<\/em><em>laws<\/em><em>\/<\/em><em>show<\/em><em>\/1221-2020-%<\/em><em>D<\/em><em>0%<\/em><em>BF<\/em><em>#<\/em><em>Text<\/em><\/p>\n<p><a href=\"#_ftnref4\" name=\"_ftn4\"><em><strong>[4]<\/strong><\/em><\/a><em> \u043f.\u043f. 14.1.94<sup>-1<\/sup> \u043f. 14.1 \u0441\u0442. 14 \u041f\u041a\u0423<\/em><\/p>\n<p><a href=\"#_ftnref5\" name=\"_ftn5\"><em><strong>[5]<\/strong><\/em><\/a> <em>\u043f.\u043f. 39.3.3.8 \u043f.\u043f. 39.3.3 \u043f. 39.3 \u0441\u0442. 39 \u041f\u041a\u0423<\/em><\/p>\n<p><a href=\"#_ftnref6\" name=\"_ftn6\"><em><strong>[6]<\/strong><\/em><\/a> <em>https<\/em><em>:\/\/<\/em><em>zakon<\/em><em>.<\/em><em>rada<\/em><em>.<\/em><em>gov<\/em><em>.<\/em><em>ua<\/em><em>\/<\/em><em>laws<\/em><em>\/<\/em><em>show<\/em><em>\/1045-2017-%<\/em><em>D<\/em><em>0%<\/em><em>BF<\/em><em>#<\/em><em>Text<\/em><\/p>\n<p><a href=\"#_ftnref7\" name=\"_ftn7\"><em><strong>[7]<\/strong><\/em><\/a> <em>https<\/em><em>:\/\/<\/em><em>zakon<\/em><em>.<\/em><em>rada<\/em><em>.<\/em><em>gov<\/em><em>.<\/em><em>ua<\/em><em>\/<\/em><em>laws<\/em><em>\/<\/em><em>show<\/em><em>\/480-2017-%<\/em><em>D<\/em><em>0%<\/em><em>BF<\/em><em>#<\/em><em>Text<\/em><\/p>\n<p><a href=\"#_ftnref8\" name=\"_ftn8\"><em><strong>[8]<\/strong><\/em><\/a> <em>\u043f.\u043f. 39.3.3.5. \u043f.\u043f. 39.3.3 \u043f. 39.3 \u0441\u0442. 39 \u041f\u041a\u0423<\/em><\/p>\n<p>&nbsp;<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-8393 size-full\" style=\"width: 170px; height: 170px; float: left; margin-left: 12px; margin-right: 12px;\" src=\"https:\/\/dev22.website-dev.com.ua\/wp-content\/uploads\/2020\/07\/Bashhak-A.png\" alt=\"\" width=\"492\" height=\"492\" srcset=\"https:\/\/dev22.website-dev.com.ua\/wp-content\/uploads\/2020\/07\/Bashhak-A.png 492w, https:\/\/dev22.website-dev.com.ua\/wp-content\/uploads\/2020\/07\/Bashhak-A-300x300.png 300w, https:\/\/dev22.website-dev.com.ua\/wp-content\/uploads\/2020\/07\/Bashhak-A-150x150.png 150w, https:\/\/dev22.website-dev.com.ua\/wp-content\/uploads\/2020\/07\/Bashhak-A-400x400.png 400w\" sizes=\"auto, (max-width: 492px) 100vw, 492px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 16px;\"><strong>\u0417\u0430\u043b\u0438\u0448\u0438\u043b\u0438\u0441\u044c \u043f\u0438\u0442\u0430\u043d\u043d\u044f? \u0417\u0432&#8217;\u044f\u0436\u0456\u0442\u044c\u0441\u044f \u0437 \u043d\u0430\u043c\u0438 \u043f\u0440\u044f\u043c\u043e \u0437\u0430\u0440\u0430\u0437!<\/strong><\/span><\/p>\n<p><span style=\"color: #246a9d;\"><span style=\"font-size: 18px;\"><strong>\u232a<\/strong><strong> 097 338 12 88, 050 340 11 17<\/strong><\/span><\/span><\/p>\n<p><span style=\"color: #246a9d;\"><span style=\"font-size: 18px;\"><strong>\u232a<\/strong><strong> af@audit-invest.com.ua<\/strong><\/span><\/span><\/p>\n<p><a href=\"#_ftnref9\" name=\"_ftn9\"><\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>Sorry, this entry is only available in \u0423\u043a\u0440\u0430\u0457\u043d\u0441\u044c\u043a\u0430.\u041f\u0456\u0434\u0433\u043e\u0442\u043e\u0432\u043b\u0435\u043d\u043e: \u0410\u043d\u0433\u0435\u043b\u0456\u043d\u0430 \u041a\u0440\u0430\u0432\u0446\u043e\u0432\u0430, \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u043d\u0442 \u0414\u0435\u043f\u0430\u0440\u0442\u0430\u043c\u0435\u043d\u0442\u0443 \u0442\u0440\u0430\u043d\u0441\u0444\u0435\u0440\u0442\u043d\u043e\u0433\u043e \u0446\u0456\u043d\u043e\u0443\u0442\u0432\u043e\u0440\u0435\u043d\u043d\u044f &nbsp; &nbsp; \u041f\u0440\u0438\u0439\u043d\u044f\u0442\u0442\u044f \u0417\u0430\u043a\u043e\u043d\u0443 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u2116 466 \u00ab\u041f\u0440\u043e \u0432\u043d\u0435\u0441\u0435\u043d\u043d\u044f \u0437\u043c\u0456\u043d \u0434\u043e \u041f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0433\u043e \u043a\u043e\u0434\u0435\u043a\u0441\u0443 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u0449\u043e\u0434\u043e \u0432\u0434\u043e\u0441\u043a\u043e\u043d\u0430\u043b\u0435\u043d\u043d\u044f \u0430\u0434\u043c\u0456\u043d\u0456\u0441\u0442\u0440\u0443\u0432\u0430\u043d\u043d\u044f \u043f\u043e\u0434\u0430\u0442\u043a\u0456\u0432, \u0443\u0441\u0443\u043d\u0435\u043d\u043d\u044f \u0442\u0435\u0445\u043d\u0456\u0447\u043d\u0438\u0445 \u0442\u0430 \u043b\u043e\u0433\u0456\u0447\u043d\u0438\u0445 \u043d\u0435\u0443\u0437\u0433\u043e\u0434\u0436\u0435\u043d\u043e\u0441\u0442\u0435\u0439 \u0443 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u043c\u0443 \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0432\u0441\u0442\u0432\u0456\u00bb&#8230; <a class=\"readmore\" href=\"https:\/\/dev22.website-dev.com.ua\/en\/articles\/blog\/obgruntuvannya-tsin-v-operatsiyah-z-syrovynnymy-tovaramy\">Rea more<\/a><\/p>\n","protected":false},"author":4,"featured_media":8722,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"om_disable_all_campaigns":false,"footnotes":""},"categories":[10],"tags":[79,81,80,36],"class_list":["post-8720","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","tag-vybir-metodu-transfertnogo-tsinoutvorennya","tag-operatsiyi-ttsu","tag-syrovynni-tovary","tag-ttsu"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO Pro 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