МОДЕЛЬНЫЙ НАЛОГОВЫЙ КОДЕКС Специальная часть Глава 6

ɆɈȾȿɅɖɇɕɃ ɇȺɅɈȽɈȼɕɃ ɄɈȾȿɄɋ
ɋɩɟɰɢɚɥɶɧɚɹ ɱɚɫɬɶ
Ƚɥɚɜɚ 6. ɇȺɅɈȽ ɇȺ ɂɆɍɓȿɋɌȼɈ
ɋɬɚɬɶɹ 1. Ɉɛɳɢɟ ɩɨɥɨɠɟɧɢɹ
1. ɇɚɥɨɝ ɧɚ ɢɦɭɳɟɫɬɜɨ
ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɨɦ ɫɬɪɚɧɵ.
(ɞɚɥɟɟ ± ɧɚɥɨɝ) ɭɫɬɚɧɚɜɥɢɜɚɟɬɫɹ ɧɚɥɨɝɨɜɵɦ
2. ɉɪɢ
ɭɫɬɚɧɨɜɥɟɧɢɢ
ɧɚɥɨɝɚ
ɨɪɝɚɧɵ ɡɚɤɨɧɨɞɚɬɟɥɶɧɨɣ
(ɩɪɟɞɫɬɚɜɢɬɟɥɶɧɨɣ)
ɜɥɚɫɬɢ
ɫɬɪɚɧɵ
ɨɩɪɟɞɟɥɹɸɬ
ɫɬɚɬɭɫ
ɧɚɥɨɝɚ
(ɨɛɳɟɝɨɫɭɞɚɪɫɬɜɟɧɧɵɣ ɢɥɢ ɦɟɫɬɧɵɣ), ɩɨɪɹɞɨɤ ɜɜɟɞɟɧɢɹ ɟɝɨ ɜ ɞɟɣɫɬɜɢɟ ɧɚ
ɫɜɨɟɣ ɬɟɪɪɢɬɨɪɢɢ.
ɋɬɚɬɶɹ 2. ɇɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɢ
1. ɉɥɚɬɟɥɶɳɢɤɚɦɢ
ɮɢɡɢɱɟɫɤɢɟ ɥɢɰɚ.
ɧɚɥɨɝɚ ɧɚ ɢɦɭɳɟɫɬɜɨ ɩɪɢɡɧɚɸɬɫɹ ɨɪɝɚɧɢɡɚɰɢɢ
ɢ
2.
Ɂɚɤɨɧɨɞɚɬɟɥɶɫɬɜɨɦ ɫɬɪɚɧɵ ɦɨɝɭɬ ɭɫɬɚɧɚɜɥɢɜɚɬɶɫɹ ɨɫɨɛɟɧɧɨɫɬɢ
ɩɪɢɡɧɚɧɢɹ ɨɬɞɟɥɶɧɵɯ ɤɚɬɟɝɨɪɢɣ ɥɢɰ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚɦɢ.
ɋɬɚɬɶɹ 3. Ɉɛɴɟɤɬ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ
1.
Ɉɛɴɟɤɬɨɦ
ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ
ɩɪɢɡɧɚɟɬɫɹ
ɩɪɢɧɚɞɥɟɠɚɳɟɟ
ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɭ ɧɟɞɜɢɠɢɦɨɟ ɢɦɭɳɟɫɬɜɨ (ɜɤɥɸɱɚɹ ɢɦɭɳɟɫɬɜɨ, ɩɟɪɟɞɚɧɧɨɟ
ɜɨ ɜɪɟɦɟɧɧɨɟ ɜɥɚɞɟɧɢɟ, ɪɚɫɩɨɪɹɠɟɧɢɟ ɢɥɢ ɞɨɜɟɪɢɬɟɥɶɧɨɟ ɭɩɪɚɜɥɟɧɢɟ,
ɜɧɟɫɟɧɧɨɟ ɜ ɫɨɜɦɟɫɬɧɭɸ ɞɟɹɬɟɥɶɧɨɫɬɶ).
2. ɇɟɞɜɢɠɢɦɵɦ ɢɦɭɳɟɫɬɜɨɦ ɜ ɰɟɥɹɯ ɧɚɫɬɨɹɳɟɣ ɝɥɚɜɵ ɩɪɢɡɧɚɸɬɫɹ
ɡɞɚɧɢɹ, ɫɨɨɪɭɠɟɧɢɹ, ɞɨɦɚ, ɤɜɚɪɬɢɪɵ, ɝɚɪɚɠɢ ɢ ɞɪɭɝɢɟ ɨɛɴɟɤɬɵ, ɩɪɨɱɧɨ
ɫɜɹɡɚɧɧɵɟ ɫ ɡɟɦɥɟɣ, ɩɟɪɟɦɟɳɟɧɢɟ ɤɨɬɨɪɵɯ ɧɟɜɨɡɦɨɠɧɨ ɛɟɡ ɧɟɫɨɪɚɡɦɟɪɧɨɝɨ
ɭɳɟɪɛɚ ɢɯ ɧɚɡɧɚɱɟɧɢɸ. Ɉɬɧɟɫɟɧɢɟ ɨɛɴɟɤɬɨɜ ɤ ɢɦɭɳɟɫɬɜɭ ɩɪɨɢɡɜɨɞɢɬɫɹ ɜ
ɫɨɨɬɜɟɬɫɬɜɢɢ ɫ ɩɭɧɤɬɨɦ 2 ɫɬɚɬɶɢ 13 Ɉɛɳɟɣ ɱɚɫɬɢ ɧɚɫɬɨɹɳɟɝɨ Ʉɨɞɟɤɫɚ.
3. ɇɟ ɩɪɢɡɧɚɸɬɫɹ ɨɛɴɟɤɬɚɦɢ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ ɡɟɦɟɥɶɧɵɟ ɭɱɚɫɬɤɢ
ɞɪɭɝɢɟ ɨɛɴɟɤɬɵ ɩɪɢɪɨɞɨɩɨɥɶɡɨɜɚɧɢɹ.
ɢ
2
ɋɬɚɬɶɹ 4. ɇɚɥɨɝɨɜɚɹ ɛɚɡɚ
1. ɇɚɥɨɝɨɜɨɣ ɛɚɡɨɣ ɹɜɥɹɟɬɫɹ ɫɬɨɢɦɨɫɬɶ ɢɦɭɳɟɫɬɜɚ, ɩɪɢɡɧɚɜɚɟɦɨɝɨ
ɨɛɴɟɤɬɨɦ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ, ɧɚ ɤɨɧɟɰ ɧɚɥɨɝɨɜɨɝɨ ɩɟɪɢɨɞɚ.
2. ɋɬɨɢɦɨɫɬɶ ɢɦɭɳɟɫɬɜɚ ɨɩɪɟɞɟɥɹɟɬɫɹ ɧɚ ɨɫɧɨɜɟ:
1) ɤɚɞɚɫɬɪɨɜɨɣ ɨɰɟɧɤɢ ɢɥɢ
2) ɢɧɜɟɧɬɚɪɢɡɚɰɢɨɧɧɨɣ ɨɰɟɧɤɢ ɢɥɢ
3) ɛɚɥɚɧɫɨɜɨɣ ɨɫɬɚɬɨɱɧɨɣ ɫɬɨɢɦɨɫɬɢ ɨɫɧɨɜɧɵɯ ɫɪɟɞɫɬɜ.
3. Ɇɟɬɨɞɢɱɟɫɤɢɟ ɪɟɤɨɦɟɧɞɚɰɢɢ ɩɨ ɨɩɪɟɞɟɥɟɧɢɸ ɫɬɨɢɦɨɫɬɢ ɨɛɥɚɝɚɟɦɨɝɨ
ɢɦɭɳɟɫɬɜɚ ɭɬɜɟɪɠɞɚɸɬɫɹ ɩɪɚɜɢɬɟɥɶɫɬɜɨɦ ɫɬɪɚɧɵ ɢ ɞɟɣɫɬɜɭɸɬ ɧɚ ɜɫɟɣ ɟɟ
ɬɟɪɪɢɬɨɪɢɢ.
4. ɉɨɪɹɞɨɤ ɢ ɩɟɪɢɨɞɢɱɧɨɫɬɶ ɤɚɞɚɫɬɪɨɜɨɣ ɢ ɢɧɜɟɧɬɚɪɢɡɚɰɢɨɧɧɨɣ
ɩɟɪɟɨɰɟɧɤɢ ɫɬɨɢɦɨɫɬɢ ɢɦɭɳɟɫɬɜɚ ɭɫɬɚɧɚɜɥɢɜɚɟɬɫɹ ɨɪɝɚɧɚɦɢ ɡɚɤɨɧɨɞɚɬɟɥɶɧɨɣ
(ɩɪɟɞɫɬɚɜɢɬɟɥɶɧɨɣ) ɜɥɚɫɬɢ ɫɬɪɚɧɵ.
5. Ⱦɥɹ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɜ ± ɮɢɡɢɱɟɫɤɢɯ ɥɢɰ ɩɨ ɨɞɧɨɦɭ ɢɡ ɨɛɴɟɤɬɨɜ
ɨɛɥɚɝɚɟɦɨɝɨ ɢɦɭɳɟɫɬɜɚ ɧɚɥɨɝɨɜɚɹ ɛɚɡɚ ɦɨɠɟɬ ɛɵɬɶ ɭɦɟɧɶɲɟɧɚ ɧɚ ɫɭɦɦɭ
ɜɵɱɟɬɚ. ȼɟɥɢɱɢɧɚ, ɭɫɥɨɜɢɹ ɢ ɩɨɪɹɞɨɤ ɩɪɢɦɟɧɟɧɢɹ ɜɵɱɟɬɚ ɭɫɬɚɧɚɜɥɢɜɚɸɬɫɹ
ɨɪɝɚɧɚɦɢ ɡɚɤɨɧɨɞɚɬɟɥɶɧɨɣ (ɩɪɟɞɫɬɚɜɢɬɟɥɶɧɨɣ) ɜɥɚɫɬɢ ɫɬɪɚɧɵ.
ɋɬɚɬɶɹ 5. ɇɚɥɨɝɨɜɵɣ ɩɟɪɢɨɞ
ɇɚɥɨɝɨɜɵɦ ɩɟɪɢɨɞɨɦ ɩɪɢɡɧɚɟɬɫɹ ɤɚɥɟɧɞɚɪɧɵɣ ɝɨɞ.
ɋɬɚɬɶɹ 6. ɇɚɥɨɝɨɜɚɹ ɫɬɚɜɤɚ
1.
ɇɚɥɨɝɨɜɵɟ ɫɬɚɜɤɢ ɭɫɬɚɧɚɜɥɢɜɚɸɬɫɹ ɨɪɝɚɧɚɦɢ ɡɚɤɨɧɨɞɚɬɟɥɶɧɨɣ
(ɩɪɟɞɫɬɚɜɢɬɟɥɶɧɨɣ) ɜɥɚɫɬɢ ɫɬɪɚɧɵ.
2. Ⱦɨɩɭɫɤɚɟɬɫɹ ɭɫɬɚɧɨɜɥɟɧɢɟ ɞɢɮɮɟɪɟɧɰɢɪɨɜɚɧɧɵɯ ɫɬɚɜɨɤ ɧɚɥɨɝɚ ɜ
ɡɚɜɢɫɢɦɨɫɬɢ ɨɬ ɤɚɬɟɝɨɪɢɣ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɜ ɢ ɨɛɥɚɝɚɟɦɨɝɨ ɢɦɭɳɟɫɬɜɚ.
ɋɬɚɬɶɹ 7. ɇɚɥɨɝɨɜɵɟ ɥɶɝɨɬɵ
1. Ʌɶɝɨɬɵ ɩɨ ɧɚɥɨɝɭ ɧɚ ɢɦɭɳɟɫɬɜɨ ɭɫɬɚɧɚɜɥɢɜɚɸɬɫɹ
ɡɚɤɨɧɨɞɚɬɟɥɶɧɨɣ (ɩɪɟɞɫɬɚɜɢɬɟɥɶɧɨɣ) ɜɥɚɫɬɢ ɫɬɪɚɧɵ.
cern/zak/ass-09a
ɨɪɝɚɧɚɦɢ
3
2.
Ʉɚɬɟɝɨɪɢɢ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɜ
ɨɫɜɨɛɨɠɞɚɸɬɫɹ ɨɬ ɧɚɥɨɝɚ ɜ
ɨɬɧɨɲɟɧɢɢ ɢɦɭɳɟɫɬɜɚ, ɢɫɩɨɥɶɡɭɟɦɨɝɨ ɢɦɢ ɞɥɹ ɨɫɭɳɟɫɬɜɥɟɧɢɹ ɭɫɬɚɜɧɨɣ
ɞɟɹɬɟɥɶɧɨɫɬɢ.
ɉɪɢ ɢɫɩɨɥɶɡɨɜɚɧɢɢ ɥɶɝɨɬɢɪɭɟɦɨɝɨ ɢɦɭɳɟɫɬɜɚ ɜ ɰɟɥɹɯ, ɭɤɚɡɚɧɧɵɯ ɜ
ɩɨɞɩɭɧɤɬɟ 5 ɩɭɧɤɬɚ 2 ɫɬɚɬɶɢ 10 Ɉɛɳɟɣ ɱɚɫɬɢ ɧɚɫɬɨɹɳɟɝɨ Ʉɨɞɟɤɫɚ, ɞɥɹ
ɩɨɥɭɱɟɧɢɹ ɥɶɝɨɬɵ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤ ɨɛɹɡɚɧ ɜɟɫɬɢ ɪɚɡɞɟɥɶɧɵɣ ɭɱɟɬ.
3. Ɉɪɝɚɧɵ ɡɚɤɨɧɨɞɚɬɟɥɶɧɨɣ (ɩɪɟɞɫɬɚɜɢɬɟɥɶɧɨɣ)
ɨɩɪɟɞɟɥɹɸɬ ɩɨɪɹɞɨɤ ɢ ɭɫɥɨɜɢɹ ɩɪɟɞɨɫɬɚɜɥɟɧɢɹ ɥɶɝɨɬ.
ɜɥɚɫɬɢ
ɫɬɪɚɧɵ
4. ɇɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɢ, ɢɦɟɸɳɢɟ ɩɪɚɜɨ ɧɚ ɥɶɝɨɬɵ, ɫɚɦɨɫɬɨɹɬɟɥɶɧɨ
ɩɪɟɞɫɬɚɜɥɹɸɬ ɧɟɨɛɯɨɞɢɦɵɟ ɞɨɤɭɦɟɧɬɵ ɜ ɧɚɥɨɝɨɜɵɟ ɨɪɝɚɧɵ.
ɉɪɢ ɜɨɡɧɢɤɧɨɜɟɧɢɢ ɩɪɚɜɚ ɧɚ ɥɶɝɨɬɭ ɜ ɬɟɱɟɧɢɟ ɧɚɥɨɝɨɜɨɝɨ ɩɟɪɢɨɞɚ ɥɶɝɨɬɚ
ɭɱɢɬɵɜɚɟɬɫɹ ɫ ɦɟɫɹɰɚ, ɜ ɤɨɬɨɪɨɦ ɜɨɡɧɢɤɥɨ ɷɬɨ ɩɪɚɜɨ.
ȼ ɫɥɭɱɚɟ ɧɟɫɜɨɟɜɪɟɦɟɧɧɨɝɨ ɨɛɪɚɳɟɧɢɹ ɡɚ ɩɪɟɞɨɫɬɚɜɥɟɧɢɟɦ ɥɶɝɨɬ
ɩɟɪɟɪɚɫɱɟɬ ɫɭɦɦɵ ɧɚɥɨɝɚ ɩɪɨɢɡɜɨɞɢɬɫɹ ɧɟ ɛɨɥɟɟ ɱɟɦ ɡɚ ɝɨɞ.
ɋɬɚɬɶɹ 8. ɉɨɪɹɞɨɤ ɢɫɱɢɫɥɟɧɢɹ ɧɚɥɨɝɚ
1. ɋɭɦɦɚ ɧɚɥɨɝɚ ɢɫɱɢɫɥɹɟɬɫɹ
ɧɚɥɨɝɨɜɭɸ ɫɬɚɜɤɭ.
ɤɚɤ ɩɪɨɢɡɜɟɞɟɧɢɟ ɧɚɥɨɝɨɜɨɣ ɛɚɡɵ ɧɚ
2.
ɇɚɥɨɝ ɩɨ ɢɦɭɳɟɫɬɜɭ, ɧɚɯɨɞɹɳɟɦɭɫɹ ɜɧɟ ɦɟɫɬɨɧɚɯɨɠɞɟɧɢɹ
ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚ, ɢɫɱɢɫɥɹɟɬɫɹ ɢ ɭɩɥɚɱɢɜɚɟɬɫɹ ɩɨ ɦɟɫɬɨɧɚɯɨɠɞɟɧɢɸ ɤɚɠɞɨɝɨ
ɢɡ ɨɛɴɟɤɬɨɜ ɭɤɚɡɚɧɧɨɝɨ ɢɦɭɳɟɫɬɜɚ ɩɨ ɫɬɚɜɤɟ, ɞɟɣɫɬɜɭɸɳɟɣ ɧɚ ɬɟɪɪɢɬɨɪɢɢ
ɫɨɨɬɜɟɬɫɬɜɭɸɳɟɝɨ ɪɟɝɢɨɧɚɥɶɧɨɝɨ ɢɥɢ ɦɭɧɢɰɢɩɚɥɶɧɨɝɨ ɨɛɪɚɡɨɜɚɧɢɹ.
3. ɋɭɦɦɚ ɧɚɥɨɝɚ, ɪɚɫɫɱɢɬɵɜɚɟɦɚɹ ɧɚ ɨɫɧɨɜɟ ɫɬɨɢɦɨɫɬɢ, ɨɩɪɟɞɟɥɹɟɦɨɣ
ɦɟɬɨɞɚɦɢ, ɭɤɚɡɚɧɧɵɦɢ ɜ ɩɨɞɩɭɧɤɬɚɯ 1 ɢ 2 ɩɭɧɤɬɚ 2 ɫɬɚɬɶɢ 4 ɧɚɫɬɨɹɳɟɣ ɝɥɚɜɵ,
ɢɫɱɢɫɥɹɟɬɫɹ ɧɚɥɨɝɨɜɵɦɢ ɨɪɝɚɧɚɦɢ. ɇɚɥɨɝ ɢɫɱɢɫɥɹɟɬɫɹ ɧɚ ɨɫɧɨɜɚɧɢɢ ɞɚɧɧɵɯ,
ɩɪɟɞɫɬɚɜɥɹɟɦɵɯ ɨɪɝɚɧɚɦɢ, ɨɫɭɳɟɫɬɜɥɹɸɳɢɦɢ ɪɟɝɢɫɬɪɚɰɢɸ, ɭɱɟɬ ɢ ɨɰɟɧɤɭ
ɨɛɴɟɤɬɨɜ ɧɟɞɜɢɠɢɦɨɫɬɢ.
ɇɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤ ɨɛɹɡɚɧ ɩɪɟɞɨɫɬɚɜɢɬɶ ɨɪɝɚɧɚɦ, ɨɫɭɳɟɫɬɜɥɹɸɳɢɦ
ɪɟɝɢɫɬɪɚɰɢɸ, ɭɱɟɬ ɢ ɨɰɟɧɤɭ ɨɛɴɟɤɬɨɜ ɧɟɞɜɢɠɢɦɨɫɬɢ, ɧɟɨɛɯɨɞɢɦɭɸ
ɢɧɮɨɪɦɚɰɢɸ, ɤɚɫɚɸɳɭɸɫɹ ɨɛɴɟɤɬɨɜ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ.
4. ɋɭɦɦɚ ɧɚɥɨɝɚ, ɪɚɫɫɱɢɬɵɜɚɟɦɚɹ ɧɚ ɨɫɧɨɜɟ ɫɬɨɢɦɨɫɬɢ, ɨɩɪɟɞɟɥɹɟɦɨɣ
ɦɟɬɨɞɨɦ, ɭɤɚɡɚɧɧɵɦ ɜ ɩɨɞɩɭɧɤɬɟ 3 ɩɭɧɤɬɚ 2 ɫɬɚɬɶɢ 4, ɢɫɱɢɫɥɹɟɬɫɹ
ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɦ ɫɚɦɨɫɬɨɹɬɟɥɶɧɨ. ɉɪɢ ɷɬɨɦ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤ ɨɛɹɡɚɧ ɩɨ
ɢɫɬɟɱɟɧɢɸ ɧɚɥɨɝɨɜɨɝɨ ɩɟɪɢɨɞɚ ɜ ɫɪɨɤɢ, ɭɫɬɚɧɨɜɥɟɧɧɵɟ ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɨɦ
ɫɬɪɚɧɵ, ɩɪɟɞɫɬɚɜɢɬɶ ɜ ɧɚɥɨɝɨɜɵɟ ɨɪɝɚɧɵ ɞɟɤɥɚɪɚɰɢɸ ɩɨ ɧɚɥɨɝɭ.
5. Ɉɪɝɚɧɵ, ɨɫɭɳɟɫɬɜɥɹɸɳɢɟ ɪɟɝɢɫɬɪɚɰɢɸ, ɭɱɟɬ ɢ ɨɰɟɧɤɭ ɨɛɴɟɤɬɨɜ
ɧɟɞɜɢɠɢɦɨɫɬɢ,
ɟɠɟɝɨɞɧɨ
ɜ
ɫɪɨɤɢ,
ɭɫɬɚɧɨɜɥɟɧɧɵɟ
ɧɚɥɨɝɨɜɵɦ
ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɨɦ ɫɬɪɚɧɵ, ɫɨɨɛɳɚɸɬ ɜ ɧɚɥɨɝɨɜɵɟ ɨɪɝɚɧɵ ɧɟɨɛɯɨɞɢɦɵɟ ɞɥɹ
cern/zak/ass-09a
4
ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ ɫɜɟɞɟɧɢɹ
ɫɬɪɚɧɵ.
ɩɨ ɮɨɪɦɚɦ, ɭɬɜɟɪɠɞɚɟɦɵɦ ɩɪɚɜɢɬɟɥɶɫɬɜɨɦ
ɋɬɚɬɶɹ 9. ɋɪɨɤɢ ɢ ɩɨɪɹɞɨɤ ɭɩɥɚɬɵ ɧɚɥɨɝɚ
1.
ɇɚɥɨɝ ɭɩɥɚɱɢɜɚɟɬɫɹ ɪɚɜɧɵɦɢ ɱɚɫɬɹɦɢ ɜ ɫɪɨɤɢ, ɭɫɬɚɧɨɜɥɟɧɧɵɟ
ɧɚɥɨɝɨɜɵɦ ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɨɦ ɫɬɪɚɧɵ.
2. ɋɭɦɦɚ ɧɚɥɨɝɚ, ɢɫɱɢɫɥɹɟɦɚɹ ɧɚɥɨɝɨɜɵɦɢ ɨɪɝɚɧɚɦɢ, ɭɩɥɚɱɢɜɚɟɬɫɹ ɧɚ
ɨɫɧɨɜɚɧɢɢ ɧɚɥɨɝɨɜɨɝɨ ɭɜɟɞɨɦɥɟɧɢɹ, ɤɨɬɨɪɨɟ ɧɚɩɪɚɜɥɹɟɬɫɹ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɭ
ɜ ɫɪɨɤɢ, ɭɫɬɚɧɨɜɥɟɧɧɵɟ ɧɚɥɨɝɨɜɵɦ ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɨɦ ɫɬɪɚɧɵ.
3. ɉɪɢ ɩɟɪɟɯɨɞɟ ɩɪɚɜɚ ɫɨɛɫɬɜɟɧɧɨɫɬɢ ɧɚ ɢɦɭɳɟɫɬɜɨ, ɹɜɥɹɸɳɟɟɫɹ
ɨɛɴɟɤɬɨɦ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ, ɨɬ ɨɞɧɨɝɨ ɥɢɰɚ ɤ ɞɪɭɝɨɦɭ ɜ ɬɟɱɟɧɢɟ ɧɚɥɨɝɨɜɨɝɨ
ɩɟɪɢɨɞɚ ɧɚɥɨɝ ɭɩɥɚɱɢɜɚɟɬɫɹ ɜ ɭɫɬɚɧɨɜɥɟɧɧɵɟ ɩɭɧɤɬɨɦ 1 ɧɚɫɬɨɹɳɟɣ ɫɬɚɬɶɢ
ɫɪɨɤɢ ɤɚɠɞɵɦ ɢɡ ɥɢɰ ɩɪɨɩɨɪɰɢɨɧɚɥɶɧɨ ɱɢɫɥɭ ɩɨɥɧɵɯ ɦɟɫɹɰɟɜ ɨɛɥɚɞɚɧɢɹ
ɭɤɚɡɚɧɧɵɦ ɩɪɚɜɨɦ ɧɚ ɨɛɥɚɝɚɟɦɨɟ ɢɦɭɳɟɫɬɜɨ. ɉɪɢ ɷɬɨɦ ɦɟɫɹɰ ɜɨɡɧɢɤɧɨɜɟɧɢɹ
ɢ ɦɟɫɹɰ ɩɪɟɤɪɚɳɟɧɢɹ ɩɪɚɜɚ ɫɨɛɫɬɜɟɧɧɨɫɬɢ ɫɱɢɬɚɟɬɫɹ ɡɚ ɩɨɥɧɵɣ ɦɟɫɹɰ.
ɉɪɢɧɹɬɚ ɧɚ ɞɜɚɞɰɚɬɶ ɜɨɫɶɦɨɦ
ɩɥɟɧɚɪɧɨɦ ɡɚɫɟɞɚɧɢɢ
Ɇɟɠɩɚɪɥɚɦɟɧɬɫɤɨɣ Ⱥɫɫɚɦɛɥɟɢ
ɝɨɫɭɞɚɪɫɬɜ ± ɭɱɚɫɬɧɢɤɨɜ ɋɇȽ
(ɩɨɫɬɚɧɨɜɥɟɧɢɟ ʋ 28-9 ɨɬ 31 ɦɚɹ 2007 ɝɨɞɚ)
cern/zak/ass-09a