{"id":56421,"date":"2026-10-27T10:11:24","date_gmt":"2026-10-27T09:11:24","guid":{"rendered":"https:\/\/www.nzp.de\/?post_type=service&#038;p=56421"},"modified":"2026-10-27T10:13:17","modified_gmt":"2026-10-27T09:13:17","slug":"tax-audit-in-germany","status":"publish","type":"service","link":"https:\/\/www.nzp.de\/ru\/service\/\u043d\u0430\u043b\u043e\u0433\u043e\u0432\u0430\u044f-\u043f\u0440\u043e\u0432\u0435\u0440\u043a\u0430-\u0432-\u0433\u0435\u0440\u043c\u0430\u043d\u0438\u0438\/","title":{"rendered":"\u041d\u0430\u043b\u043e\u0433\u043e\u0432\u0430\u044f \u043f\u0440\u043e\u0432\u0435\u0440\u043a\u0430 \u0432 \u0413\u0435\u0440\u043c\u0430\u043d\u0438\u0438"},"content":{"rendered":"<p style=\"font-weight: 400;\">Businesses operating in Germany may be subject to a\u202ftax audit (\u201c<em><span data-contrast=\"none\">Au\u00dfenpr\u00fcfung\u201d<\/span><\/em><span data-contrast=\"none\"> or \u201c<\/span><em><span data-contrast=\"none\">Betriebspr\u00fcfung<\/span><\/em><span data-contrast=\"none\">\u201d)<\/span>\u202f\u043d\u0435\u043c\u0435\u0446\u043a\u0438\u043c\u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u043c\u0438 \u043e\u0440\u0433\u0430\u043d\u0430\u043c\u0438. \u041d\u0430\u043b\u043e\u0433\u043e\u0432\u0430\u044f \u043f\u0440\u043e\u0432\u0435\u0440\u043a\u0430 \u043f\u043e\u0437\u0432\u043e\u043b\u044f\u0435\u0442 \u043e\u0440\u0433\u0430\u043d\u0430\u043c \u0432\u043b\u0430\u0441\u0442\u0438 \u0438\u0437\u0443\u0447\u0438\u0442\u044c \u0444\u0430\u043a\u0442\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u0438 \u043f\u0440\u0430\u0432\u043e\u0432\u044b\u0435 \u043e\u0431\u0441\u0442\u043e\u044f\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f, \u0438\u043c\u0435\u044e\u0449\u0438\u0435 \u043e\u0442\u043d\u043e\u0448\u0435\u043d\u0438\u0435 \u043a \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044e, \u0438 \u043f\u0440\u043e\u0432\u0435\u0440\u0438\u0442\u044c, \u0431\u044b\u043b\u0438 \u043b\u0438 \u043f\u0440\u0430\u0432\u0438\u043b\u044c\u043d\u043e \u0432\u044b\u043f\u043e\u043b\u043d\u0435\u043d\u044b \u0435\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0435 \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430.<span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:300}\">\u00a0<\/span><\/p>\n<p style=\"font-weight: 400;\"><span data-contrast=\"none\">\u0412 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u0438 \u0441 \u041d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u043c \u043a\u043e\u0434\u0435\u043a\u0441\u043e\u043c \u0413\u0435\u0440\u043c\u0430\u043d\u0438\u0438 \u043f\u0440\u043e\u0432\u0435\u0434\u0435\u043d\u0438\u0435 \u0432\u043d\u0435\u0448\u043d\u0438\u0445 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u043f\u0440\u043e\u0432\u0435\u0440\u043e\u043a \u0434\u043e\u043f\u0443\u0441\u043a\u0430\u0435\u0442\u0441\u044f, \u0432 \u0447\u0430\u0441\u0442\u043d\u043e\u0441\u0442\u0438, \u0432 \u043e\u0442\u043d\u043e\u0448\u0435\u043d\u0438\u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u043e\u0432, \u043e\u0441\u0443\u0449\u0435\u0441\u0442\u0432\u043b\u044f\u044e\u0449\u0438\u0445 \u043a\u043e\u043c\u043c\u0435\u0440\u0447\u0435\u0441\u043a\u0443\u044e \u0438\u043b\u0438 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u044c\u0441\u043a\u0443\u044e \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u044c, \u0441\u0435\u043b\u044c\u0441\u043a\u043e\u0445\u043e\u0437\u044f\u0439\u0441\u0442\u0432\u0435\u043d\u043d\u0443\u044e \u0438\u043b\u0438 \u043b\u0435\u0441\u043e\u0445\u043e\u0437\u044f\u0439\u0441\u0442\u0432\u0435\u043d\u043d\u0443\u044e \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u044c \u043b\u0438\u0431\u043e \u043f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u0443\u044e \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u044c.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:300}\">\u00a0<\/span><\/p>\n<h2 style=\"font-weight: 400;\"><span data-contrast=\"none\">\u0427\u0442\u043e \u043f\u0440\u043e\u0432\u0435\u0440\u044f\u0435\u0442\u0441\u044f \u0432 \u0445\u043e\u0434\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0439 \u043f\u0440\u043e\u0432\u0435\u0440\u043a\u0438 \u0432 \u0413\u0435\u0440\u043c\u0430\u043d\u0438\u0438?<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:300}\">\u00a0<\/span><\/h2>\n<p style=\"font-weight: 400;\"><span data-contrast=\"none\">\u0422\u043e\u0447\u043d\u044b\u0439 \u043e\u0431\u044a\u0435\u043c \u043f\u0440\u043e\u0432\u0435\u0440\u043a\u0438 \u0437\u0430\u0432\u0438\u0441\u0438\u0442 \u043e\u0442 \u043f\u043e\u0440\u0443\u0447\u0435\u043d\u0438\u044f \u043e \u043f\u0440\u043e\u0432\u0435\u0434\u0435\u043d\u0438\u0438 \u043f\u0440\u043e\u0432\u0435\u0440\u043a\u0438 \u0438 \u043a\u043e\u043d\u043a\u0440\u0435\u0442\u043d\u043e\u0433\u043e \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f, \u0432 \u043e\u0442\u043d\u043e\u0448\u0435\u043d\u0438\u0438 \u043a\u043e\u0442\u043e\u0440\u043e\u0433\u043e \u043e\u043d\u0430 \u043f\u0440\u043e\u0432\u043e\u0434\u0438\u0442\u0441\u044f. \u041d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0435 \u043f\u0440\u043e\u0432\u0435\u0440\u043a\u0438 \u043c\u043e\u0433\u0443\u0442 \u0432\u043a\u043b\u044e\u0447\u0430\u0442\u044c \u0432 \u0441\u0435\u0431\u044f \u0438\u0437\u0443\u0447\u0435\u043d\u0438\u0435 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438 \u0438 \u0434\u0440\u0443\u0433\u0438\u0445 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u043e\u0432, \u0438\u043c\u0435\u044e\u0449\u0438\u0445 \u043e\u0442\u043d\u043e\u0448\u0435\u043d\u0438\u0435 \u043a \u043d\u0430\u0447\u0438\u0441\u043b\u0435\u043d\u0438\u044e \u043d\u0430\u043b\u043e\u0433\u043e\u0432.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:300}\">\u00a0<\/span><\/p>\n<p style=\"font-weight: 400;\"><span data-contrast=\"none\">\u0414\u043b\u044f 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\u0443\u0447\u0435\u0442\u0430.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:300}\">\u00a0<\/span><\/p>\n<p style=\"font-weight: 400;\"><span data-contrast=\"none\">\u041d\u0435\u0434\u0430\u0432\u043d\u043e \u0432 \u043d\u0435\u043c\u0435\u0446\u043a\u043e\u0439 \u0441\u0438\u0441\u0442\u0435\u043c\u0435 \u043f\u0440\u043e\u0432\u0435\u0434\u0435\u043d\u0438\u044f \u0432\u043d\u0435\u0448\u043d\u0438\u0445 \u0430\u0443\u0434\u0438\u0442\u043e\u0432 \u0431\u044b\u043b\u0438 \u0432\u043d\u0435\u0441\u0435\u043d\u044b \u043f\u0440\u043e\u0446\u0435\u0434\u0443\u0440\u043d\u044b\u0435 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f. \u0412 \u0441\u0435\u043d\u0442\u044f\u0431\u0440\u0435 2026 \u0433\u043e\u0434\u0430 \u0424\u0435\u0434\u0435\u0440\u0430\u043b\u044c\u043d\u043e\u0435 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data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:300}\">\u00a0<\/span><\/p>\n<h2 style=\"font-weight: 400;\"><span data-contrast=\"none\">\u041a\u0430\u043a \u043f\u0440\u043e\u0445\u043e\u0434\u0438\u0442 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u0430\u044f \u043f\u0440\u043e\u0432\u0435\u0440\u043a\u0430?<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:300}\">\u00a0<\/span><\/h2>\n<p style=\"font-weight: 400;\"><span data-contrast=\"none\">\u0412\u043d\u0435\u0448\u043d\u044f\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u0430\u044f \u043f\u0440\u043e\u0432\u0435\u0440\u043a\u0430 \u0432 \u0413\u0435\u0440\u043c\u0430\u043d\u0438\u0438 \u043f\u0440\u043e\u0432\u043e\u0434\u0438\u0442\u0441\u044f \u043a\u043e\u043c\u043f\u0435\u0442\u0435\u043d\u0442\u043d\u044b\u043c\u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u043c\u0438 \u043e\u0440\u0433\u0430\u043d\u0430\u043c\u0438 \u0432 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u0438 \u0441 \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u043e\u043c. \u041e\u0431\u044a\u0435\u043c \u043f\u0440\u043e\u0432\u0435\u0440\u043a\u0438 \u0444\u043e\u0440\u043c\u0430\u043b\u044c\u043d\u043e \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u044f\u0435\u0442\u0441\u044f, \u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a \u043e\u0431\u044f\u0437\u0430\u043d \u0441\u043e\u0442\u0440\u0443\u0434\u043d\u0438\u0447\u0430\u0442\u044c \u0441 \u043f\u0440\u043e\u0432\u0435\u0440\u044f\u044e\u0449\u0438\u043c\u0438 \u043e\u0440\u0433\u0430\u043d\u0430\u043c\u0438.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:300}\">\u00a0<\/span><\/p>\n<p style=\"font-weight: 400;\"><span data-contrast=\"none\">\u041d\u0430 \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0435 \u0430\u0443\u0434\u0438\u0442 \u043c\u043e\u0436\u0435\u0442 \u0432\u043a\u043b\u044e\u0447\u0430\u0442\u044c \u043f\u0440\u043e\u0432\u0435\u0440\u043a\u0443 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u0439 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u0446\u0438\u0438, \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u043e\u0442\u0447\u0435\u0442\u043e\u0432 \u0438 \u043e\u0442\u0434\u0435\u043b\u044c\u043d\u044b\u0445 \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u0439. \u0426\u0438\u0444\u0440\u043e\u0432\u044b\u0435 \u0437\u0430\u043f\u0438\u0441\u0438 \u0442\u0430\u043a\u0436\u0435 \u043c\u043e\u0433\u0443\u0442 \u0438\u043c\u0435\u0442\u044c \u0437\u043d\u0430\u0447\u0435\u043d\u0438\u0435: \u0424\u0435\u0434\u0435\u0440\u0430\u043b\u044c\u043d\u043e\u0435 \u043c\u0438\u043d\u0438\u0441\u0442\u0435\u0440\u0441\u0442\u0432\u043e \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432 \u043f\u0440\u044f\u043c\u043e \u0443\u043a\u0430\u0437\u044b\u0432\u0430\u0435\u0442, \u0447\u0442\u043e \u0434\u043e\u0441\u0442\u0443\u043f \u043a \u0434\u0430\u043d\u043d\u044b\u043c \u0438 \u0432\u043e\u0437\u043c\u043e\u0436\u043d\u043e\u0441\u0442\u044c \u043f\u0440\u043e\u0432\u0435\u0440\u043a\u0438 \u0446\u0438\u0444\u0440\u043e\u0432\u044b\u0445 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u043e\u0432 \u044f\u0432\u043b\u044f\u044e\u0442\u0441\u044f \u0447\u0430\u0441\u0442\u044c\u044e \u043d\u043e\u0440\u043c\u0430\u0442\u0438\u0432\u043d\u043e-\u043f\u0440\u0430\u0432\u043e\u0432\u043e\u0439 \u0431\u0430\u0437\u044b, \u0440\u0435\u0433\u0443\u043b\u0438\u0440\u0443\u044e\u0449\u0435\u0439 \u043f\u0440\u043e\u0432\u0435\u0434\u0435\u043d\u0438\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u043f\u0440\u043e\u0432\u0435\u0440\u043e\u043a.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:300}\">\u00a0<\/span><\/p>\n<p style=\"font-weight: 400;\"><span data-contrast=\"none\">\u041f\u0440\u043e\u0431\u043b\u0435\u043c\u044b, \u0432\u044b\u044f\u0432\u043b\u0435\u043d\u043d\u044b\u0435 \u0432 \u0445\u043e\u0434\u0435 \u0430\u0443\u0434\u0438\u0442\u0430, \u043c\u043e\u0433\u0443\u0442 \u0441\u0442\u0430\u0442\u044c \u043f\u0440\u0435\u0434\u043c\u0435\u0442\u043e\u043c \u043e\u0431\u0441\u0443\u0436\u0434\u0435\u043d\u0438\u044f \u043c\u0435\u0436\u0434\u0443 \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u043e\u043c, \u0435\u0433\u043e \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u043d\u0442\u0430\u043c\u0438 \u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u043c\u0438 \u043e\u0440\u0433\u0430\u043d\u0430\u043c\u0438 \u0438, \u0432 \u043a\u043e\u043d\u0435\u0447\u043d\u043e\u043c \u0438\u0442\u043e\u0433\u0435, \u043f\u043e\u0432\u043b\u0438\u044f\u0442\u044c \u043d\u0430 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0443\u044e\u0449\u0438\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0435 \u043d\u0430\u0447\u0438\u0441\u043b\u0435\u043d\u0438\u044f.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:300}\">\u00a0<\/span><\/p>\n<p style=\"font-weight: 400;\"><span data-contrast=\"none\">\u0414\u043b\u044f \u043c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u044b\u0445 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439 \u043f\u043e\u0441\u043b\u0435\u0434\u043e\u0432\u0430\u0442\u0435\u043b\u044c\u043d\u043e\u0435 \u0440\u0430\u0437\u044a\u044f\u0441\u043d\u0435\u043d\u0438\u0435 \u043b\u0435\u0436\u0430\u0449\u0438\u0445 \u0432 \u043e\u0441\u043d\u043e\u0432\u0435 \u0441\u0434\u0435\u043b\u043e\u043a \u0438 \u0441\u043e\u043f\u0443\u0442\u0441\u0442\u0432\u0443\u044e\u0449\u0435\u0439 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u0446\u0438\u0438 \u043c\u043e\u0436\u0435\u0442 \u0438\u043c\u0435\u0442\u044c \u043e\u0441\u043e\u0431\u043e\u0435 \u0437\u043d\u0430\u0447\u0435\u043d\u0438\u0435 \u0432 \u0442\u0435\u0445 \u0441\u043b\u0443\u0447\u0430\u044f\u0445, \u043a\u043e\u0433\u0434\u0430 \u0430\u0443\u0434\u0438\u0442\u043e\u0440 \u043f\u0440\u043e\u0432\u0435\u0440\u044f\u0435\u0442 \u0442\u0440\u0430\u043d\u0441\u0433\u0440\u0430\u043d\u0438\u0447\u043d\u044b\u0435 \u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u044b \u0438\u043b\u0438 \u0441\u0434\u0435\u043b\u043a\u0438.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:300}\">\u00a0<\/span><\/p>\n<h2 style=\"font-weight: 400;\"><span data-contrast=\"none\"><u>\u041a\u0430\u043a \u043c\u044b \u043c\u043e\u0436\u0435\u043c \u043f\u043e\u043c\u043e\u0447\u044c<\/u><\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:300}\">\u00a0<\/span><\/h2>\n<p style=\"font-weight: 400;\"><span data-contrast=\"none\">\u041c\u044b \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u043b\u044f\u0435\u043c \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0438\u0438 \u0438 \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u044f\u0435\u043c \u0438\u043d\u0442\u0435\u0440\u0435\u0441\u044b \u043d\u0435\u043c\u0435\u0446\u043a\u0438\u0445 \u0438 \u043c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u044b\u0445 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439 \u0432 \u0441\u0432\u044f\u0437\u0438 \u0441 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u043c\u0438 \u043f\u0440\u043e\u0432\u0435\u0440\u043a\u0430\u043c\u0438 \u0432 \u0413\u0435\u0440\u043c\u0430\u043d\u0438\u0438.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:300}\">\u00a0<\/span><\/p>\n<p style=\"font-weight: 400;\"><span data-contrast=\"none\">\u041c\u044b \u043c\u043e\u0436\u0435\u043c \u043f\u0440\u0438\u0441\u0442\u0443\u043f\u0438\u0442\u044c \u043a \u043e\u043a\u0430\u0437\u0430\u043d\u0438\u044e \u043f\u043e\u043c\u043e\u0449\u0438 \u0441\u0440\u0430\u0437\u0443 \u0436\u0435 \u043f\u043e\u0441\u043b\u0435 \u043e\u0431\u044a\u044f\u0432\u043b\u0435\u043d\u0438\u044f \u043e \u043f\u0440\u043e\u0432\u0435\u0434\u0435\u043d\u0438\u0438 \u0430\u0443\u0434\u0438\u0442\u0430. \u041c\u044b \u043c\u043e\u0436\u0435\u043c \u043f\u0440\u043e\u0430\u043d\u0430\u043b\u0438\u0437\u0438\u0440\u043e\u0432\u0430\u0442\u044c \u043e\u0431\u044a\u0435\u043c \u0430\u0443\u0434\u0438\u0442\u0430, \u0432\u044b\u044f\u0432\u0438\u0442\u044c \u0432\u043e\u043f\u0440\u043e\u0441\u044b, \u0438\u043c\u0435\u044e\u0449\u0438\u0435 \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u043e\u0435 \u0437\u043d\u0430\u0447\u0435\u043d\u0438\u0435, \u0438 \u043f\u043e\u043c\u043e\u0447\u044c \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 \u043f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u0438\u0442\u044c\u0441\u044f \u043a \u0432\u0437\u0430\u0438\u043c\u043e\u0434\u0435\u0439\u0441\u0442\u0432\u0438\u044e \u0441 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u043c\u0438 \u043e\u0440\u0433\u0430\u043d\u0430\u043c\u0438.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:300}\">\u00a0<\/span><\/p>\n<p style=\"font-weight: 400;\"><span data-contrast=\"none\">\u0412 \u0445\u043e\u0434\u0435 \u0430\u0443\u0434\u0438\u0442\u0430 \u043c\u044b \u043c\u043e\u0436\u0435\u043c \u0440\u0435\u0448\u0430\u0442\u044c \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u0432\u043e\u043f\u0440\u043e\u0441\u044b, \u0433\u043e\u0442\u043e\u0432\u0438\u0442\u044c \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u044b \u0434\u043b\u044f \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u044f \u0432 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0443\u044e\u0449\u0438\u0435 \u043e\u0440\u0433\u0430\u043d\u044b \u0438 \u043f\u043e\u0434\u0434\u0435\u0440\u0436\u0438\u0432\u0430\u0442\u044c \u0441 \u043d\u0438\u043c\u0438 \u0441\u0432\u044f\u0437\u044c. \u0412 \u0441\u043b\u0443\u0447\u0430\u0435 \u043e\u0441\u043f\u0430\u0440\u0438\u0432\u0430\u043d\u0438\u044f \u043e\u0442\u0434\u0435\u043b\u044c\u043d\u044b\u0445 \u0432\u044b\u0432\u043e\u0434\u043e\u0432 \u043c\u044b \u043c\u043e\u0436\u0435\u043c \u043f\u0440\u043e\u0430\u043d\u0430\u043b\u0438\u0437\u0438\u0440\u043e\u0432\u0430\u0442\u044c \u043f\u0440\u0430\u0432\u043e\u0432\u0443\u044e \u043f\u043e\u0437\u0438\u0446\u0438\u044e \u0438 \u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u043e \u0438\u0437\u043b\u043e\u0436\u0438\u0442\u044c \u0430\u0440\u0433\u0443\u043c\u0435\u043d\u0442\u044b \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u0430.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:300}\">\u00a0<\/span><\/p>\n<p style=\"font-weight: 400;\"><span data-contrast=\"none\">\u041c\u044b \u0442\u0430\u043a\u0436\u0435 \u043c\u043e\u0436\u0435\u043c \u043e\u043a\u0430\u0437\u0430\u0442\u044c \u0441\u043e\u0434\u0435\u0439\u0441\u0442\u0432\u0438\u0435 \u043f\u043e\u0441\u043b\u0435 \u043f\u0440\u043e\u0432\u0435\u0434\u0435\u043d\u0438\u044f \u0430\u0443\u0434\u0438\u0442\u0430, \u0435\u0441\u043b\u0438 \u0435\u0433\u043e \u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u044b \u043f\u0440\u0438\u0432\u0435\u0434\u0443\u0442 \u043a \u043f\u0435\u0440\u0435\u0441\u043c\u043e\u0442\u0440\u0443 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u043d\u0430\u0447\u0438\u0441\u043b\u0435\u043d\u0438\u0439 \u0438\u043b\u0438 \u0434\u0430\u043b\u044c\u043d\u0435\u0439\u0448\u0438\u043c 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