{"id":80724,"date":"2025-07-03T13:49:54","date_gmt":"2025-07-03T11:49:54","guid":{"rendered":"https:\/\/euro-tax.com\/?p=80724"},"modified":"2025-07-03T14:57:56","modified_gmt":"2025-07-03T12:57:56","slug":"%d0%b4%d0%be%d1%85%d0%be%d0%b4%d0%b8-%d0%b2-%d0%b0%d0%b2%d1%81%d1%82%d1%80%d0%b8%d1%8f","status":"publish","type":"post","link":"https:\/\/euro-tax.com\/bg\/blog\/%d0%b4%d0%be%d1%85%d0%be%d0%b4%d0%b8-%d0%b2-%d0%b0%d0%b2%d1%81%d1%82%d1%80%d0%b8%d1%8f\/","title":{"rendered":"\u0414\u043e\u0445\u043e\u0434\u0438 \u0432 \u0410\u0432\u0441\u0442\u0440\u0438\u044f \u043f\u0440\u0435\u0437 2025"},"content":{"rendered":"<div class=\"mceContentBody mceFrontEnd\">\n    \n      <section id=\"simple-text-block_ac39aa00d3147328717996bf0772cb15\" class=\"simple-text lozad\">\n        <div class=\"container\" id=\"\">\n          <div class=\"row\">\n                          <div class=\"content\">\n                <p>\u0410\u0432\u0441\u0442\u0440\u0438\u044f \u0435 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\u043f\u043e\u043c\u043d\u0438, \u0447\u0435 \u0432 \u0410\u0432\u0441\u0442\u0440\u0438\u044f \u043d\u044f\u043c\u0430 \u0437\u0430\u043a\u043e\u043d\u043e\u0432\u043e \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u0430 \u043c\u0438\u043d\u0438\u043c\u0430\u043b\u043d\u0430 \u0440\u0430\u0431\u043e\u0442\u043d\u0430 \u0437\u0430\u043f\u043b\u0430\u0442\u0430. \u041c\u0438\u043d\u0438\u043c\u0430\u043b\u043d\u0438\u0442\u0435 \u0441\u0442\u0430\u0432\u043a\u0438 \u043d\u0430 \u0437\u0430\u043f\u043b\u0430\u0449\u0430\u043d\u0435 \u0441\u0435 \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u044f\u0442 \u0432 \u043a\u043e\u043b\u0435\u043a\u0442\u0438\u0432\u043d\u0438 \u0442\u0440\u0443\u0434\u043e\u0432\u0438 \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0438 (Kollektivvertrag), \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0435\u043d\u0438 \u0437\u0430 \u043e\u0442\u0434\u0435\u043b\u043d\u0438\u0442\u0435 \u0441\u0435\u043a\u0442\u043e\u0440\u0438. \u041f\u0440\u0435\u0437 2025 \u0433. \u043d\u0430\u0439-\u043d\u0438\u0441\u043a\u0438\u0442\u0435 \u043c\u0435\u0441\u0435\u0447\u043d\u0438 \u0437\u0430\u043f\u043b\u0430\u0442\u0438 \u0437\u0430\u043f\u043e\u0447\u0432\u0430\u0442 \u043e\u0442 \u043e\u043a\u043e\u043b\u043e 1 500 \u0435\u0432\u0440\u043e \u0431\u0440\u0443\u0442\u043e, \u0432\u044a\u043f\u0440\u0435\u043a\u0438 \u0447\u0435 \u0432 \u043d\u044f\u043a\u043e\u0438 \u0441\u0435\u043a\u0442\u043e\u0440\u0438 \u0442\u0435 \u043c\u043e\u0433\u0430\u0442 \u0434\u0430 \u0431\u044a\u0434\u0430\u0442 \u043c\u0430\u043b\u043a\u043e \u043f\u043e-\u043d\u0438\u0441\u043a\u0438 \u0438\u043b\u0438 \u043f\u043e-\u0432\u0438\u0441\u043e\u043a\u0438 &#8211; \u043d\u0430\u043f\u0440\u0438\u043c\u0435\u0440 \u0432 \u0442\u044a\u0440\u0433\u043e\u0432\u0438\u044f\u0442\u0430 \u043d\u0430 \u0434\u0440\u0435\u0431\u043d\u043e \u0442\u0435 \u0441\u0430 \u043e\u043a\u043e\u043b\u043e 1 450 \u0435\u0432\u0440\u043e, \u0432 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\u0434\u0430 \u0440\u0430\u0437\u0447\u0438\u0442\u0430\u0442 \u043d\u0430 \u0437\u043d\u0430\u0447\u0438\u0442\u0435\u043b\u043d\u043e \u043f\u043e-\u0432\u0438\u0441\u043e\u043a\u0438 \u0437\u0430\u043f\u043b\u0430\u0442\u0438.<\/p>\n<p>&nbsp;<\/p>\n<h2>\u041f\u0440\u0438\u043c\u0435\u0440\u043d\u0438 \u0441\u0440\u0435\u0434\u043d\u0438 \u0433\u043e\u0434\u0438\u0448\u043d\u0438 \u0431\u0440\u0443\u0442\u043d\u0438 \u0437\u0430\u043f\u043b\u0430\u0442\u0438 \u0432 \u0438\u0437\u0431\u0440\u0430\u043d\u0438 \u0441\u0435\u043a\u0442\u043e\u0440\u0438:<\/h2>\n<ul>\n<li><strong>\u0424\u0438\u043d\u0430\u043d\u0441\u0438:<\/strong> \u043f\u0440\u0438\u0431\u043b\u0438\u0437\u0438\u0442\u0435\u043b\u043d\u043e 41 500 \u0435\u0432\u0440\u043e<\/li>\n<li><strong>\u0411\u0438\u0437\u043d\u0435\u0441 \u0443\u0441\u043b\u0443\u0433\u0438:<\/strong> \u043f\u0440\u0438\u0431\u043b\u0438\u0437\u0438\u0442\u0435\u043b\u043d\u043e 31 800 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\u043d\u0430\u0448\u0430\u0442\u0430 \u0441\u0442\u0430\u0442\u0438\u044f \u0437\u0430 \u0437\u0430\u043f\u043b\u0430\u0442\u0438\u0442\u0435 \u0432 \u041d\u0438\u0434\u0435\u0440\u043b\u0430\u043d\u0434\u0438\u044f.<\/p>\n<p>&nbsp;<\/p>\n<h2>\u041d\u0430\u0439-\u0442\u044a\u0440\u0441\u0435\u043d\u0438\u0442\u0435 \u0438 \u043d\u0430\u0439-\u0434\u043e\u0431\u0440\u0435 \u043f\u043b\u0430\u0442\u0435\u043d\u0438 \u043f\u0440\u043e\u0444\u0435\u0441\u0438\u0438<\/h2>\n<p>\u041f\u0440\u0435\u0437 2025 \u0433. \u0410\u0432\u0441\u0442\u0440\u0438\u044f \u0432\u0441\u0435 \u043e\u0449\u0435 \u0449\u0435 \u0441\u0435 \u0431\u043e\u0440\u0438 \u0441 \u043d\u0435\u0434\u043e\u0441\u0442\u0438\u0433 \u043d\u0430 \u0440\u0430\u0431\u043e\u0442\u043d\u0438\u0446\u0438 \u0432 \u043c\u043d\u043e\u0433\u043e \u0441\u0435\u043a\u0442\u043e\u0440\u0438. \u041d\u0430\u0439-\u043c\u043d\u043e\u0433\u043e \u043f\u0440\u0435\u0434\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u0437\u0430 \u0440\u0430\u0431\u043e\u0442\u0430 \u0441\u0435 \u043e\u0442\u043d\u0430\u0441\u044f\u0442 \u0434\u043e \u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u043e\u0442\u043e (\u043e\u043f\u0435\u0440\u0430\u0442\u043e\u0440\u0438 \u043d\u0430 \u0426\u041f\u0423, \u0438\u043d\u0436\u0435\u043d\u0435\u0440\u0438, \u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u0435\u043d\u0438 \u0440\u0430\u0431\u043e\u0442\u043d\u0438\u0446\u0438), \u0418\u0422 (\u043f\u0440\u043e\u0433\u0440\u0430\u043c\u0438\u0441\u0442\u0438, \u0430\u0434\u043c\u0438\u043d\u0438\u0441\u0442\u0440\u0430\u0442\u043e\u0440\u0438, SAP \u0441\u043f\u0435\u0446\u0438\u0430\u043b\u0438\u0441\u0442\u0438), \u0437\u0434\u0440\u0430\u0432\u0435\u043e\u043f\u0430\u0437\u0432\u0430\u043d\u0435\u0442\u043e (\u043b\u0435\u043a\u0430\u0440\u0438, \u043c\u0435\u0434\u0438\u0446\u0438\u043d\u0441\u043a\u0438 \u0441\u0435\u0441\u0442\u0440\u0438, \u0431\u043e\u043b\u043d\u043e\u0433\u043b\u0435\u0434\u0430\u0447\u0438), \u0441\u0442\u0440\u043e\u0438\u0442\u0435\u043b\u0441\u0442\u0432\u043e\u0442\u043e (\u0437\u0438\u0434\u0430\u0440\u0438, \u0435\u043b\u0435\u043a\u0442\u0440\u043e\u0442\u0435\u0445\u043d\u0438\u0446\u0438, \u0432\u043e\u0434\u043e\u043f\u0440\u043e\u0432\u043e\u0434\u0447\u0438\u0446\u0438, \u0437\u0430\u0432\u0430\u0440\u0447\u0438\u0446\u0438), \u043a\u0430\u043a\u0442\u043e \u0438 \u0442\u0443\u0440\u0438\u0437\u043c\u0430 \u0438 \u043a\u0443\u043b\u0438\u043d\u0430\u0440\u0438\u044f\u0442\u0430 (\u0433\u043e\u0442\u0432\u0430\u0447\u0438, \u0441\u0435\u0440\u0432\u0438\u0442\u044c\u043e\u0440\u0438, \u0443\u043f\u0440\u0430\u0432\u0438\u0442\u0435\u043b\u0438 \u043d\u0430 \u0445\u043e\u0442\u0435\u043b\u0438). \u041c\u043d\u043e\u0433\u043e \u043f\u043e\u043f\u0443\u043b\u044f\u0440\u043d\u0430 \u0435 \u0438 \u0441\u0435\u0437\u043e\u043d\u043d\u0430\u0442\u0430 \u0440\u0430\u0431\u043e\u0442\u0430, \u043d\u0430\u043f\u0440\u0438\u043c\u0435\u0440 \u043f\u0440\u0438\u0431\u0438\u0440\u0430\u043d\u0435\u0442\u043e \u043d\u0430 \u0440\u0435\u043a\u043e\u043b\u0442\u0430\u0442\u0430.<\/p>\n<p>&nbsp;<\/p>\n<h2>\u041f\u0440\u0438\u043c\u0435\u0440\u043d\u0438 \u0431\u0440\u0443\u0442\u043d\u0438 \u043c\u0435\u0441\u0435\u0447\u043d\u0438 \u0437\u0430\u043f\u043b\u0430\u0442\u0438:<\/h2>\n<ul>\n<li><strong>\u0410\u0440\u0445\u0438\u0442\u0435\u043a\u0442:<\/strong> \u043e\u043a\u043e\u043b\u043e 3 350 \u0435\u0432\u0440\u043e<\/li>\n<li><strong>\u041f\u0440\u043e\u0433\u0440\u0430\u043c\u0438\u0441\u0442:<\/strong> \u043f\u0440\u0438\u0431\u043b\u0438\u0437\u0438\u0442\u0435\u043b\u043d\u043e 3450 \u0435\u0432\u0440\u043e<\/li>\n<li><strong>\u0418\u043d\u0436\u0435\u043d\u0435\u0440:<\/strong> \u043e\u043a\u043e\u043b\u043e 3 500 \u0435\u0432\u0440\u043e<\/li>\n<li><strong>\u041c\u0435\u0434\u0438\u0446\u0438\u043d\u0441\u043a\u0430 \u0441\u0435\u0441\u0442\u0440\u0430:<\/strong> \u043f\u0440\u0438\u0431\u043b\u0438\u0437\u0438\u0442\u0435\u043b\u043d\u043e 2 950 \u0435\u0432\u0440\u043e<\/li>\n<li><strong>\u041c\u0435\u043d\u0438\u0434\u0436\u044a\u0440 \u043f\u0440\u043e\u0434\u0430\u0436\u0431\u0438:<\/strong> \u043f\u0440\u0438\u0431\u043b\u0438\u0437\u0438\u0442\u0435\u043b\u043d\u043e 6 000 \u0435\u0432\u0440\u043e<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-80737\" src=\"https:\/\/euro-tax.com\/wp-content\/uploads\/2025\/07\/Tall-image-post-13.png\" alt=\"\" width=\"1006\" height=\"500\" srcset=\"https:\/\/euro-tax.com\/wp-content\/uploads\/2025\/07\/Tall-image-post-13.png 1006w, https:\/\/euro-tax.com\/wp-content\/uploads\/2025\/07\/Tall-image-post-13-300x149.png 300w, https:\/\/euro-tax.com\/wp-content\/uploads\/2025\/07\/Tall-image-post-13-768x382.png 768w, https:\/\/euro-tax.com\/wp-content\/uploads\/2025\/07\/Tall-image-post-13-34x17.png 34w, https:\/\/euro-tax.com\/wp-content\/uploads\/2025\/07\/Tall-image-post-13-320x159.png 320w, https:\/\/euro-tax.com\/wp-content\/uploads\/2025\/07\/Tall-image-post-13-400x199.png 400w, https:\/\/euro-tax.com\/wp-content\/uploads\/2025\/07\/Tall-image-post-13-250x124.png 250w, https:\/\/euro-tax.com\/wp-content\/uploads\/2025\/07\/Tall-image-post-13-900x447.png 900w, https:\/\/euro-tax.com\/wp-content\/uploads\/2025\/07\/Tall-image-post-13-201x100.png 201w, https:\/\/euro-tax.com\/wp-content\/uploads\/2025\/07\/Tall-image-post-13-864x429.png 864w\" sizes=\"(max-width: 1006px) 100vw, 1006px\" \/><\/p>\n<p>\u0417\u0430 \u0442\u0435\u0445\u043d\u0438\u0447\u0435\u0441\u043a\u0438\u0442\u0435 \u0438 \u0441\u043f\u0435\u0446\u0438\u0430\u043b\u0438\u0437\u0438\u0440\u0430\u043d\u0438\u0442\u0435 \u043f\u0440\u043e\u0444\u0435\u0441\u0438\u0438 \u0437\u0430\u043f\u043b\u0430\u0442\u0438\u0442\u0435 \u043c\u043e\u0433\u0430\u0442 \u0434\u0430 \u043d\u0430\u0434\u0445\u0432\u044a\u0440\u043b\u044f\u0442 60 000 \u0435\u0432\u0440\u043e \u0433\u043e\u0434\u0438\u0448\u043d\u043e, \u0430 \u0437\u0430 \u043e\u043f\u0438\u0442\u043d\u0438\u0442\u0435 \u043b\u0435\u043a\u0430\u0440\u0438 \u0438\u043b\u0438 \u0440\u044a\u043a\u043e\u0432\u043e\u0434\u0438\u0442\u0435\u043b\u0438\u0442\u0435 \u043d\u0430 \u043f\u0440\u043e\u0435\u043a\u0442\u0438 \u0432 \u0441\u0442\u0440\u043e\u0438\u0442\u0435\u043b\u0441\u0442\u0432\u043e\u0442\u043e &#8211; \u0434\u043e\u0440\u0438 80 000 \u0435\u0432\u0440\u043e \u0433\u043e\u0434\u0438\u0448\u043d\u043e.<\/p>\n<h2>\u0414\u0430\u043d\u044a\u0447\u043d\u043e \u043e\u0431\u043b\u0430\u0433\u0430\u043d\u0435 \u0438 \u0441\u043e\u0446\u0438\u0430\u043b\u043d\u043e\u043e\u0441\u0438\u0433\u0443\u0440\u0438\u0442\u0435\u043b\u043d\u0438 \u0432\u043d\u043e\u0441\u043a\u0438 \u0432 \u0410\u0432\u0441\u0442\u0440\u0438\u044f<\/h2>\n<p>\u0410\u0432\u0441\u0442\u0440\u0438\u044f \u0438\u043c\u0430 \u043f\u0440\u043e\u0433\u0440\u0435\u0441\u0438\u0432\u043d\u0430 \u0434\u0430\u043d\u044a\u0447\u043d\u0430 \u0441\u043a\u0430\u043b\u0430. \u041f\u0440\u0435\u0437 2025 \u0433. \u043d\u0435\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u0430\u0442\u0430 \u0441\u0443\u043c\u0430 \u0435 13 308 \u0435\u0432\u0440\u043e \u0433\u043e\u0434\u0438\u0448\u043d\u043e. \u0421\u0442\u0430\u0432\u043a\u0438\u0442\u0435 \u043d\u0430 \u043f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u0438\u044f \u0434\u0430\u043d\u044a\u043a (Lohnsteuer) \u0437\u0430\u043f\u043e\u0447\u0432\u0430\u0442 \u043e\u0442 20% \u0438 \u043d\u0430\u0440\u0430\u0441\u0442\u0432\u0430\u0442 \u0434\u043e 55% \u0437\u0430 \u043d\u0430\u0439-\u0432\u0438\u0441\u043e\u043a\u0438\u0442\u0435 \u0434\u043e\u0445\u043e\u0434\u0438. \u0412 \u0434\u043e\u043f\u044a\u043b\u043d\u0435\u043d\u0438\u0435 \u043a\u044a\u043c \u0434\u0430\u043d\u044a\u043a\u0430 \u043e\u0442 \u0437\u0430\u043f\u043b\u0430\u0442\u0438\u0442\u0435 \u0441\u0435 \u0443\u0434\u044a\u0440\u0436\u0430\u0442 \u0432\u043d\u043e\u0441\u043a\u0438 \u0437\u0430 \u0441\u043e\u0446\u0438\u0430\u043b\u043d\u043e \u043e\u0441\u0438\u0433\u0443\u0440\u044f\u0432\u0430\u043d\u0435: \u0437\u0434\u0440\u0430\u0432\u043d\u043e, \u043f\u0435\u043d\u0441\u0438\u043e\u043d\u043d\u043e, \u0437\u0430 \u0437\u043b\u043e\u043f\u043e\u043b\u0443\u043a\u0430 \u0438 \u0437\u0430 \u0431\u0435\u0437\u0440\u0430\u0431\u043e\u0442\u0438\u0446\u0430. \u041e\u0431\u0449\u0430\u0442\u0430 \u0442\u0435\u0436\u0435\u0441\u0442 \u0435 \u043e\u043a\u043e\u043b\u043e 18-20% \u043e\u0442 \u0431\u0440\u0443\u0442\u043d\u0430\u0442\u0430 \u0437\u0430\u043f\u043b\u0430\u0442\u0430 \u043d\u0430 \u0441\u043b\u0443\u0436\u0438\u0442\u0435\u043b\u044f.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-80731\" src=\"https:\/\/euro-tax.com\/wp-content\/uploads\/2025\/07\/Tall-image-post-11.png\" alt=\"\" width=\"1006\" height=\"500\" srcset=\"https:\/\/euro-tax.com\/wp-content\/uploads\/2025\/07\/Tall-image-post-11.png 1006w, https:\/\/euro-tax.com\/wp-content\/uploads\/2025\/07\/Tall-image-post-11-300x149.png 300w, https:\/\/euro-tax.com\/wp-content\/uploads\/2025\/07\/Tall-image-post-11-768x382.png 768w, https:\/\/euro-tax.com\/wp-content\/uploads\/2025\/07\/Tall-image-post-11-34x17.png 34w, https:\/\/euro-tax.com\/wp-content\/uploads\/2025\/07\/Tall-image-post-11-320x159.png 320w, https:\/\/euro-tax.com\/wp-content\/uploads\/2025\/07\/Tall-image-post-11-400x199.png 400w, https:\/\/euro-tax.com\/wp-content\/uploads\/2025\/07\/Tall-image-post-11-250x124.png 250w, https:\/\/euro-tax.com\/wp-content\/uploads\/2025\/07\/Tall-image-post-11-900x447.png 900w, https:\/\/euro-tax.com\/wp-content\/uploads\/2025\/07\/Tall-image-post-11-201x100.png 201w, https:\/\/euro-tax.com\/wp-content\/uploads\/2025\/07\/Tall-image-post-11-864x429.png 864w\" sizes=\"(max-width: 1006px) 100vw, 1006px\" \/><\/p>\n<p>\u0417\u0430\u0441\u043b\u0443\u0436\u0430\u0432\u0430 \u0434\u0430 \u0441\u0435 \u043e\u0442\u0431\u0435\u043b\u0435\u0436\u0438, \u0447\u0435 \u0432 \u0410\u0432\u0441\u0442\u0440\u0438\u044f \u043d\u0435 \u0435 \u0432\u044a\u0437\u043c\u043e\u0436\u043d\u043e \u0441\u044a\u0432\u043c\u0435\u0441\u0442\u043d\u043e \u043f\u043e\u0434\u0430\u0432\u0430\u043d\u0435 \u043d\u0430 <a href=\"https:\/\/euro-tax.com\/bg\/vazstanoviavane-na-danaci\/ot-avstriya\/\">\u0434\u0430\u043d\u044a\u0447\u043d\u0438 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u0438<\/a> \u0441\u044a\u0441 \u0441\u044a\u043f\u0440\u0443\u0433\u0430\/\u0441\u044a\u043f\u0440\u0443\u0433\u0430\u0442\u0430 &#8211; \u0432\u0441\u0435\u043a\u0438 \u043f\u043e\u0434\u0430\u0432\u0430 \u0438\u043d\u0434\u0438\u0432\u0438\u0434\u0443\u0430\u043b\u043d\u0438 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u0438. \u041b\u0435\u0433\u0430\u043b\u043d\u043e \u0440\u0430\u0431\u043e\u0442\u0435\u0449\u0438\u0442\u0435 \u0445\u043e\u0440\u0430 \u043c\u043e\u0433\u0430\u0442 \u0434\u0430 \u043a\u0430\u043d\u0434\u0438\u0434\u0430\u0442\u0441\u0442\u0432\u0430\u0442 \u0437\u0430 \u0432\u044a\u0437\u0441\u0442\u0430\u043d\u043e\u0432\u044f\u0432\u0430\u043d\u0435 \u043d\u0430 \u0434\u0430\u043d\u044a\u0446\u0438 \u043e\u0442 \u0410\u0432\u0441\u0442\u0440\u0438\u044f, \u0430 \u0441\u0438\u0441\u0442\u0435\u043c\u0430\u0442\u0430 \u043f\u0440\u0435\u0434\u0432\u0438\u0436\u0434\u0430 \u043c\u043d\u043e\u0433\u043e\u0431\u0440\u043e\u0439\u043d\u0438 \u043f\u0440\u0438\u0441\u043f\u0430\u0434\u0430\u043d\u0438\u044f, \u043d\u0430\u043f\u0440. \u0437\u0430 \u043f\u044a\u0442\u0443\u0432\u0430\u043d\u0435 \u0434\u043e \u0440\u0430\u0431\u043e\u0442\u0430, \u043f\u043e\u0434\u0434\u044a\u0440\u0436\u0430\u043d\u0435 \u043d\u0430 \u0434\u0432\u043e\u0439\u043d\u043e \u0434\u043e\u043c\u0430\u043a\u0438\u043d\u0441\u0442\u0432\u043e \u0438\u043b\u0438 \u0434\u0435\u0446\u0430 \u043d\u0430 \u0438\u0437\u0434\u0440\u044a\u0436\u043a\u0430.<\/p>\n<p>&nbsp;<\/p>\n<h2>\u0420\u0430\u0431\u043e\u0442\u043d\u043e \u0432\u0440\u0435\u043c\u0435 \u0438 \u0434\u043e\u043f\u044a\u043b\u043d\u0438\u0442\u0435\u043b\u043d\u0438 \u043f\u0440\u0438\u0434\u043e\u0431\u0438\u0432\u043a\u0438 \u0432 \u0410\u0432\u0441\u0442\u0440\u0438\u044f<\/h2>\n<p>\u0421\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u043d\u0430\u0442\u0430 \u0440\u0430\u0431\u043e\u0442\u043d\u0430 \u0441\u0435\u0434\u043c\u0438\u0446\u0430 \u0435 40 \u0447\u0430\u0441\u0430, \u0440\u0430\u0437\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u0438 \u0432 5 \u0434\u043d\u0438. \u0421\u043b\u0443\u0436\u0438\u0442\u0435\u043b\u0438\u0442\u0435 \u0438\u043c\u0430\u0442 \u043f\u0440\u0430\u0432\u043e \u043d\u0430 25 \u0434\u043d\u0438 \u043f\u043b\u0430\u0442\u0435\u043d \u043e\u0442\u043f\u0443\u0441\u043a \u0438 13 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\u043d\u044f\u043a\u043e\u0438 \u0441\u0435\u043a\u0442\u043e\u0440\u0438 \u043c\u043e\u0436\u0435\u0442\u0435 \u0434\u0430 \u0440\u0430\u0437\u0447\u0438\u0442\u0430\u0442\u0435 \u043d\u0430 \u0432\u044a\u0437\u0441\u0442\u0430\u043d\u043e\u0432\u044f\u0432\u0430\u043d\u0435 \u043d\u0430 \u0440\u0430\u0437\u0445\u043e\u0434\u0438\u0442\u0435 \u0437\u0430 \u043f\u0440\u0438\u0434\u0432\u0438\u0436\u0432\u0430\u043d\u0435 \u0434\u043e \u0440\u0430\u0431\u043e\u0442\u043d\u043e\u0442\u043e \u043c\u044f\u0441\u0442\u043e \u0438\u043b\u0438 \u043d\u0430 \u0443\u0432\u0435\u043b\u0438\u0447\u0435\u043d\u0438 \u0431\u043e\u043d\u0443\u0441\u0438 \u0437\u0430 \u043d\u043e\u0449\u0435\u043d \u0442\u0440\u0443\u0434.<\/p>\n<p>&nbsp;<\/p>\n<h2>\u0420\u0435\u0433\u0438\u043e\u043d\u0430\u043b\u043d\u0438 \u0440\u0430\u0437\u043b\u0438\u0447\u0438\u044f \u0432 \u0410\u0432\u0441\u0442\u0440\u0438\u044f<\/h2>\n<p>\u041d\u0430\u0439-\u0432\u0438\u0441\u043e\u043a\u0438\u0442\u0435 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\u0437\u0430\u043f\u043b\u0430\u0442\u0438\u0442\u0435 \u0441\u0430 \u043f\u043e-\u043d\u0438\u0441\u043a\u0438, \u043d\u043e \u0438 \u0440\u0430\u0437\u0445\u043e\u0434\u0438\u0442\u0435 \u0437\u0430 \u0436\u0438\u0432\u043e\u0442 \u0441\u0430 \u043f\u043e-\u043d\u0438\u0441\u043a\u0438.<\/p>\n<p>&nbsp;<\/p>\n<h2>\u0417\u0430\u0441\u043b\u0443\u0436\u0430\u0432\u0430 \u043b\u0438 \u0441\u0438 \u0434\u0430 \u0440\u0430\u0431\u043e\u0442\u0438\u0442\u0435 \u0432 \u0410\u0432\u0441\u0442\u0440\u0438\u044f?<\/h2>\n<p>\u0417\u0430\u043f\u043b\u0430\u0442\u0438\u0442\u0435 \u0432 \u0410\u0432\u0441\u0442\u0440\u0438\u044f \u0441\u0430 \u043c\u043d\u043e\u0433\u043e \u043f\u043e-\u0432\u0438\u0441\u043e\u043a\u0438, \u043e\u0442\u043a\u043e\u043b\u043a\u043e\u0442\u043e \u0432 \u0411\u044a\u043b\u0433\u0430\u0440\u0438\u044f, \u0438 \u0434\u043e\u0440\u0438 \u0441\u043b\u0435\u0434 \u043f\u0440\u0438\u0441\u043f\u0430\u0434\u0430\u043d\u0435 \u043d\u0430 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