МОДЕЛЬНЫЙ НАЛОГОВЫЙ КОДЕКС Специальная часть Глава 7

ɆɈȾȿɅɖɇɕɃ ɇȺɅɈȽɈȼɕɃ ɄɈȾȿɄɋ
ɋɩɟɰɢɚɥɶɧɚɹ ɱɚɫɬɶ
Ƚɥɚɜɚ 7. ɁȿɆȿɅɖɇɕɃ ɇȺɅɈȽ
ɋɬɚɬɶɹ 1. Ɉɛɳɢɟ ɩɨɥɨɠɟɧɢɹ
1. Ɂɟɦɟɥɶɧɵɣ ɧɚɥɨɝ (ɞɚɥɟɟ ɧɚɥɨɝ) ɭɫɬɚɧɚɜɥɢɜɚɟɬɫɹ ɧɚɥɨɝɨɜɵɦ ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɨɦ ɫɬɪɚɧɵ.
2. ɉɪɢ ɭɫɬɚɧɨɜɥɟɧɢɢ ɧɚɥɨɝɚ ɧɚɥɨɝɨɜɵɦ ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɨɦ ɫɬɪɚɧɵ ɨɩɪɟɞɟɥɹɟɬɫɹ ɜɢɞ ɧɚɥɨɝɚ (ɨɛɳɟɝɨɫɭɞɚɪɫɬɜɟɧɧɵɣ ɢɥɢ ɦɟɫɬɧɵɣ) ɢ ɩɨɪɹɞɨɤ ɜɜɟɞɟɧɢɹ ɟɝɨ ɜ ɞɟɣɫɬɜɢɟ ɧɚ ɬɟɪɪɢɬɨɪɢɢ ɫɬɪɚɧɵ.
ɋɬɚɬɶɹ 2. ɇɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɢ
1. ɉɥɚɬɟɥɶɳɢɤɚɦɢ ɡɟɦɟɥɶɧɨɝɨ ɧɚɥɨɝɚ (ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚɦɢ) ɩɪɢɡɧɚɸɬɫɹ ɨɪɝɚɧɢɡɚɰɢɢ ɢ ɮɢɡɢɱɟɫɤɢɟ ɥɢɰɚ, ɨɛɥɚɞɚɸɳɢɟ ɡɟɦɟɥɶɧɵɦɢ ɭɱɚɫɬɤɚɦɢ ɧɚ ɩɪɚɜɟ ɫɨɛɫɬɜɟɧɧɨɫɬɢ, ɩɪɚɜɟ ɩɨɫɬɨɹɧɧɨɝɨ (ɛɟɫɫɪɨɱɧɨɝɨ) ɩɨɥɶɡɨɜɚɧɢɹ ɢɥɢ ɩɪɚɜɟ ɩɨɠɢɡɧɟɧɧɨɝɨ
ɧɚɫɥɟɞɭɟɦɨɝɨ ɜɥɚɞɟɧɢɹ.
2. ɇɚɥɨɝɨɜɵɦ ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɨɦ ɫɬɪɚɧɵ ɦɨɝɭɬ ɭɫɬɚɧɚɜɥɢɜɚɬɶɫɹ ɨɫɨɛɟɧɧɨɫɬɢ ɩɪɢɡɧɚɧɢɹ ɨɬɞɟɥɶɧɵɯ ɤɚɬɟɝɨɪɢɣ ɥɢɰ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚɦɢ ɢ ɜɜɨɞɢɬɶɫɹ ɜ ɫɨɨɬɜɟɬɫɬɜɢɢ ɫ ɧɚɫɬɨɹɳɢɦ Ʉɨɞɟɤɫɨɦ ɫɩɟɰɢɚɥɶɧɵɣ ɧɚɥɨɝɨɜɵɣ ɪɟɠɢɦ ɞɥɹ ɫɟɥɶɫɤɨɯɨɡɹɣɫɬɜɟɧɧɵɯ
ɬɨɜɚɪɨɩɪɨɢɡɜɨɞɢɬɟɥɟɣ.
ɋɬɚɬɶɹ 3. Ɉɛɴɟɤɬ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ
1. Ɉɛɴɟɤɬɨɦ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ ɩɪɢɡɧɚɸɬɫɹ ɡɟɦɟɥɶɧɵɟ ɭɱɚɫɬɤɢ, ɧɚɯɨɞɹɳɢɟɫɹ ɜ ɫɨɛɫɬɜɟɧɧɨɫɬɢ, ɩɨɫɬɨɹɧɧɨɦ (ɛɟɫɫɪɨɱɧɨɦ) ɩɨɥɶɡɨɜɚɧɢɢ ɢ ɩɨɠɢɡɧɟɧɧɨɦ ɧɚɫɥɟɞɭɟɦɨɦ ɜɥɚɞɟɧɢɢ ɭ ɨɪɝɚɧɢɡɚɰɢɣ ɢ ɮɢɡɢɱɟɫɤɢɯ ɥɢɰ.
2. ɇɟ ɩɪɢɡɧɚɸɬɫɹ ɨɛɴɟɤɬɨɦ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ ɡɟɦɟɥɶɧɵɟ ɭɱɚɫɬɤɢ, ɢɡɴɹɬɵɟ ɢɡ ɨɛɨɪɨɬɚ ɢ ɨɝɪɚɧɢɱɟɧɧɵɟ ɜ ɨɛɨɪɨɬɟ ɜ ɫɨɨɬɜɟɬɫɬɜɢɢ ɫ ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɨɦ ɫɬɪɚɧɵ.
ɋɬɚɬɶɹ 4. ɇɚɥɨɝɨɜɚɹ ɛɚɡɚ
1. ɇɚɥɨɝɨɜɚɹ ɛɚɡɚ ɨɩɪɟɞɟɥɹɟɬɫɹ ɜ ɫɨɨɬɜɟɬɫɬɜɢɢ ɫ ɧɚɥɨɝɨɜɵɦ ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɨɦ ɫɬɪɚɧɵ ɤɚɤ ɤɚɞɚɫɬɪɨɜɚɹ ɫɬɨɢɦɨɫɬɶ ɥɢɛɨ ɩɥɨɳɚɞɶ ɡɟɦɟɥɶɧɵɯ ɭɱɚɫɬɤɨɜ, ɩɪɢɡɧɚɜɚɟɦɵɯ ɨɛɴɟɤɬɨɦ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ.
2. Ʉɚɞɚɫɬɪɨɜɚɹ ɫɬɨɢɦɨɫɬɶ ɡɟɦɟɥɶɧɵɯ ɭɱɚɫɬɤɨɜ ɨɩɪɟɞɟɥɹɟɬɫɹ ɜ ɫɨɨɬɜɟɬɫɬɜɢɢ ɫ ɡɟɦɟɥɶɧɵɦ ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɨɦ ɫɬɪɚɧɵ.
ɋɬɚɬɶɹ 5. ɉɨɪɹɞɨɤ ɨɩɪɟɞɟɥɟɧɢɹ ɧɚɥɨɝɨɜɨɣ ɛɚɡɵ
1. ɇɚɥɨɝɨɜɚɹ ɛɚɡɚ ɨɩɪɟɞɟɥɹɟɬɫɹ ɜ ɨɬɧɨɲɟɧɢɢ ɤɚɠɞɨɝɨ ɡɟɦɟɥɶɧɨɝɨ ɭɱɚɫɬɤɚ ɩɨ ɫɨɫɬɨɹɧɢɸ ɧɚ ɧɚɱɚɥɨ ɧɚɥɨɝɨɜɨɝɨ ɩɟɪɢɨɞɚ.
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2. ɇɚɥɨɝɨɜɚɹ ɛɚɡɚ ɨɩɪɟɞɟɥɹɟɬɫɹ ɨɬɞɟɥɶɧɨ ɜ ɨɬɧɨɲɟɧɢɢ ɞɨɥɟɣ ɡɟɦɟɥɶɧɨɝɨ ɭɱɚɫɬɤɚ, ɧɚ ɤɨɬɨɪɵɟ ɭɫɬɚɧɨɜɥɟɧɵ ɪɚɡɧɵɟ ɧɚɥɨɝɨɜɵɟ ɫɬɚɜɤɢ.
3. ɇɚɥɨɝɨɜɚɹ ɛɚɡɚ ɜ ɨɬɧɨɲɟɧɢɢ ɡɟɦɟɥɶɧɵɯ ɭɱɚɫɬɤɨɜ, ɧɚɯɨɞɹɳɢɯɫɹ ɜ ɨɛɳɟɣ ɞɨɥɟɜɨɣ ɫɨɛɫɬɜɟɧɧɨɫɬɢ, ɨɩɪɟɞɟɥɹɟɬɫɹ ɞɥɹ ɤɚɠɞɨɝɨ ɢɡ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɜ, ɨɛɥɚɞɚɸɳɢɯ ɩɪɚɜɨɦ ɧɚ ɞɚɧɧɵɣ ɡɟɦɟɥɶɧɵɣ ɭɱɚɫɬɨɤ, ɩɪɨɩɨɪɰɢɨɧɚɥɶɧɨ ɟɝɨ ɞɨɥɟ ɜ ɨɛɳɟɣ ɞɨɥɟɜɨɣ
ɫɨɛɫɬɜɟɧɧɨɫɬɢ.
4. ɇɚɥɨɝɨɜɚɹ ɛɚɡɚ ɜ ɨɬɧɨɲɟɧɢɢ ɡɟɦɟɥɶɧɵɯ ɭɱɚɫɬɤɨɜ, ɧɚɯɨɞɹɳɢɯɫɹ ɜ ɨɛɳɟɣ ɫɨɜɦɟɫɬɧɨɣ ɫɨɛɫɬɜɟɧɧɨɫɬɢ, ɨɩɪɟɞɟɥɹɟɬɫɹ ɞɥɹ ɤɚɠɞɨɝɨ ɢɡ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɜ, ɨɛɥɚɞɚɸɳɢɯ ɩɪɚɜɨɦ ɧɚ ɞɚɧɧɵɣ ɡɟɦɟɥɶɧɵɣ ɭɱɚɫɬɨɤ, ɜ ɪɚɜɧɵɯ ɞɨɥɹɯ.
5. ɇɚɥɨɝɨɜɚɹ ɛɚɡɚ ɜ ɨɬɧɨɲɟɧɢɢ ɱɚɫɬɢ ɡɟɦɟɥɶɧɨɝɨ ɭɱɚɫɬɤɚ, ɤɨɬɨɪɚɹ ɡɚɧɹɬɚ ɩɪɢɧɚɞɥɟɠɚɳɟɣ ɧɟɫɤɨɥɶɤɢɦ ɥɢɰɚɦ ɧɟɞɜɢɠɢɦɨɫɬɶɸ ɢ ɧɟɨɛɯɨɞɢɦɚ ɞɥɹ ɟɟ ɢɫɩɨɥɶɡɨɜɚɧɢɹ, ɨɩɪɟɞɟɥɹɟɬɫɹ ɩɪɨɩɨɪɰɢɨɧɚɥɶɧɨ ɢɯ ɞɨɥɟ ɜ ɩɪɚɜɟ ɫɨɛɫɬɜɟɧɧɨɫɬɢ (ɩɥɨɳɚɞɢ) ɧɚ
ɭɤɚɡɚɧɧɭɸ ɧɟɞɜɢɠɢɦɨɫɬɶ.
6. ɇɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɢ-ɨɪɝɚɧɢɡɚɰɢɢ ɨɩɪɟɞɟɥɹɸɬ ɧɚɥɨɝɨɜɭɸ ɛɚɡɭ ɫɚɦɨɫɬɨɹɬɟɥɶɧɨ.
7. ɇɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɢ ± ɮɢɡɢɱɟɫɤɢɟ ɥɢɰɚ, ɹɜɥɹɸɳɢɟɫɹ ɢɧɞɢɜɢɞɭɚɥɶɧɵɦɢ ɩɪɟɞɩɪɢɧɢɦɚɬɟɥɹɦɢ, ɨɩɪɟɞɟɥɹɸɬ ɧɚɥɨɝɨɜɭɸ ɛɚɡɭ ɫɚɦɨɫɬɨɹɬɟɥɶɧɨ ɜ ɨɬɧɨɲɟɧɢɢ ɡɟɦɟɥɶɧɵɯ ɭɱɚɫɬɤɨɜ, ɢɫɩɨɥɶɡɭɟɦɵɯ ɢɦɢ ɜ ɩɪɟɞɩɪɢɧɢɦɚɬɟɥɶɫɤɨɣ ɞɟɹɬɟɥɶɧɨɫɬɢ.
8. ɇɚɥɨɝɨɜɚɹ ɛɚɡɚ ɜ ɨɬɧɨɲɟɧɢɢ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɜ ± ɮɢɡɢɱɟɫɤɢɯ ɥɢɰ ɨɩɪɟɞɟɥɹɟɬɫɹ ɧɚɥɨɝɨɜɵɦɢ ɨɪɝɚɧɚɦɢ ɜ ɭɫɬɚɧɨɜɥɟɧɧɨɦ ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɨɦ ɫɬɪɚɧɵ ɩɨɪɹɞɤɟ.
ɋɬɚɬɶɹ 6. ɇɚɥɨɝɨɜɵɣ ɩɟɪɢɨɞ. Ɉɬɱɟɬɧɵɟ ɩɟɪɢɨɞɵ
1. ɇɚɥɨɝɨɜɵɦ ɩɟɪɢɨɞɨɦ ɩɪɢɡɧɚɟɬɫɹ ɤɚɥɟɧɞɚɪɧɵɣ ɝɨɞ.
2. ɇɚɥɨɝɨɜɵɦ ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɨɦ ɫɬɪɚɧɵ ɦɨɝɭɬ ɩɪɟɞɭɫɦɚɬɪɢɜɚɬɶɫɹ
ɨɬɱɟɬɧɵɟ ɩɟɪɢɨɞɵ, ɩɨ ɪɟɡɭɥɶɬɚɬɚɦ ɤɚɠɞɨɝɨ ɢɡ ɤɨɬɨɪɵɯ ɭɩɥɚɱɢɜɚɸɬɫɹ ɚɜɚɧɫɨɜɵɟ ɩɥɚɬɟɠɢ ɩɨ ɧɚɥɨɝɭ.
ɋɬɚɬɶɹ 7. ɇɚɥɨɝɨɜɵɟ ɫɬɚɜɤɢ
1. ɇɚɥɨɝɨɜɵɟ ɫɬɚɜɤɢ ɞɢɮɮɟɪɟɧɰɢɪɭɸɬɫɹ ɜ ɡɚɜɢɫɢɦɨɫɬɢ ɨɬ ɤɚɱɟɫɬɜɚ, ɰɟɥɟɜɨɝɨ ɧɚɡɧɚɱɟɧɢɹ, ɦɟɫɬɨɧɚɯɨɠɞɟɧɢɹ ɡɟɦɟɥɶɧɵɯ ɭɱɚɫɬɤɨɜ ɢ ɞɪɭɝɢɯ ɭɫɥɨɜɢɣ, ɨɩɪɟɞɟɥɹɟɦɵɯ ɡɟɦɟɥɶɧɵɦ ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɨɦ ɫɬɪɚɧɵ.
2. ɉɪɢ ɨɩɪɟɞɟɥɟɧɢɢ ɧɚɥɨɝɨɜɨɣ ɛɚɡɵ ɧɚ ɨɫɧɨɜɟ ɤɚɞɚɫɬɪɨɜɨɣ ɫɬɨɢɦɨɫɬɢ ɡɟɦɟɥɶɧɵɯ ɭɱɚɫɬɤɨɜ ɧɚɥɨɝɨɜɵɟ ɫɬɚɜɤɢ ɭɫɬɚɧɚɜɥɢɜɚɸɬɫɹ ɜ ɩɪɨɰɟɧɬɚɯ ɤ ɤɚɞɚɫɬɪɨɜɨɣ ɫɬɨɢɦɨɫɬɢ, ɨɩɪɟɞɟɥɹɟɦɵɯ ɧɚɥɨɝɨɜɵɦ ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɨɦ ɫɬɪɚɧɵ.
3. ȼ ɫɥɭɱɚɟ, ɟɫɥɢ ɧɚɥɨɝɨɜɚɹ ɛɚɡɚ ɨɩɪɟɞɟɥɹɟɬɫɹ ɤɚɤ ɩɥɨɳɚɞɶ ɡɟɦɟɥɶɧɵɯ ɭɱɚɫɬɤɨɜ, ɧɚɥɨɝɨɜɵɟ ɫɬɚɜɤɢ ɭɫɬɚɧɚɜɥɢɜɚɸɬɫɹ ɜ ɚɛɫɨɥɸɬɧɵɯ ɫɭɦɦɚɯ ɡɚ ɟɞɢɧɢɰɭ ɩɥɨɳɚɞɢ ɡɟɦɟɥɶɧɵɯ ɭɱɚɫɬɤɨɜ.
4. ɇɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɢ, ɨɛɥɚɞɚɸɳɢɟ ɩɪɚɜɨɦ ɫɨɛɫɬɜɟɧɧɨɫɬɢ, ɩɪɚɜɨɦ ɩɨɫɬɨɹɧɧɨɝɨ (ɛɟɫɫɪɨɱɧɨɝɨ) ɩɨɥɶɡɨɜɚɧɢɹ ɢɥɢ ɩɪɚɜɨɦ ɩɨɠɢɡɧɟɧɧɨɝɨ ɧɚɫɥɟɞɭɟɦɨɝɨ ɜɥɚɞɟɧɢɹ ɧɚ ɡɟɦɟɥɶɧɵɟ ɭɱɚɫɬɤɢ, ɫɭɦɦɚɪɧɚɹ ɩɥɨɳɚɞɶ ɤɨɬɨɪɵɯ ɩɪɟɜɵɲɚɟɬ ɩɪɟɞɟɥɶɧɵɟ ɪɚɡɦɟɪɵ,
ɭɫɬɚɧɨɜɥɟɧɧɵɟ ɜ ɫɨɨɬɜɟɬɫɬɜɢɢ ɫ ɡɟɦɟɥɶɧɵɦ ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɨɦ ɫɬɪɚɧɵ, ɨɛɥɚɝɚɸɬɫɹ ɩɪɨɝɪɟɫɫɢɜɧɵɦ ɡɟɦɟɥɶɧɵɦ ɧɚɥɨɝɨɦ ɡɚ ɱɚɫɬɶ ɩɥɨɳɚɞɢ ɡɟɦɟɥɶɧɵɯ ɭɱɚɫɬɤɨɜ, ɩɪɟɜɵɲɚɸɳɭɸ ɷɬɢ ɩɪɟɞɟɥɶɧɵɟ ɪɚɡɦɟɪɵ.
ɋɬɚɜɤɢ ɩɪɨɝɪɟɫɫɢɜɧɨɝɨ ɡɟɦɟɥɶɧɨɝɨ ɧɚɥɨɝɚ ɭɫɬɚɧɚɜɥɢɜɚɸɬɫɹ ɧɚɥɨɝɨɜɵɦ ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɨɦ ɫɬɪɚɧɵ ɩɭɬɟɦ ɜɜɟɞɟɧɢɹ ɩɨɜɵɲɚɸɳɢɯ ɤɨɷɮɮɢɰɢɟɧɬɨɜ ɤ ɭɬɜɟɪɠɞɟɧɧɵɦ ɫɬɚɜɤɚɦ ɡɟɦɟɥɶɧɨɝɨ ɧɚɥɨɝɚ ɞɥɹ ɞɚɧɧɨɝɨ ɰɟɥɟɜɨɝɨ ɢɫɩɨɥɶɡɨɜɚɧɢɹ ɡɟɦɟɥɶ ɜ ɡɚɜɢɫɢɦɨɫɬɢ ɨɬ ɤɪɚɬɧɨɫɬɢ
ɩɪɟɜɵɲɟɧɢɹ ɧɨɪɦ ɩɪɟɞɨɫɬɚɜɥɟɧɢɹ ɡɟɦɟɥɶɧɵɯ ɭɱɚɫɬɤɨɜ.
ɋɬɚɬɶɹ 8. ɇɚɥɨɝɨɜɵɟ ɥɶɝɨɬɵ
1. Ʌɶɝɨɬɵ ɩɨ ɧɚɥɨɝɭ, ɚ ɬɚɤɠɟ ɩɨɪɹɞɨɤ ɢ ɭɫɥɨɜɢɹ ɢɯ ɩɪɟɞɨɫɬɚɜɥɟɧɢɹ ɭɫɬɚɧɚɜɥɢɜɚɸɬɫɹ ɧɚɥɨɝɨɜɵɦ ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɨɦ ɫɬɪɚɧɵ.
2. ɇɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɢ, ɢɦɟɸɳɢɟ ɩɪɚɜɨ ɧɚ ɥɶɝɨɬɵ, ɞɨɥɠɧɵ ɩɪɟɞɫɬɚɜɢɬɶ ɞɨɤɭɦɟɧɬɵ, ɩɨɞɬɜɟɪɠɞɚɸɳɢɟ ɷɬɨ ɩɪɚɜɨ, ɜ ɧɚɥɨɝɨɜɵɟ ɨɪɝɚɧɵ ɩɨ ɦɟɫɬɭ ɧɚɯɨɠɞɟɧɢɹ ɡɟɦɟɥɶɧɨɝɨ ɭɱɚɫɬɤɚ.
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ɋɬɚɬɶɹ 9. ɉɨɪɹɞɨɤ ɢɫɱɢɫɥɟɧɢɹ ɧɚɥɨɝɚ
1. ɉɪɢ ɨɩɪɟɞɟɥɟɧɢɢ ɧɚɥɨɝɨɜɨɣ ɛɚɡɵ ɧɚ ɨɫɧɨɜɟ ɤɚɞɚɫɬɪɨɜɨɣ ɫɬɨɢɦɨɫɬɢ ɡɟɦɟɥɶɧɵɯ ɭɱɚɫɬɤɨɜ ɫɭɦɦɚ ɧɚɥɨɝɚ ɢɫɱɢɫɥɹɟɬɫɹ ɤɚɤ ɫɨɨɬɜɟɬɫɬɜɭɸɳɚɹ ɧɚɥɨɝɨɜɨɣ ɫɬɚɜɤɟ ɩɪɨɰɟɧɬɧɚɹ ɞɨɥɹ ɧɚɥɨɝɨɜɨɣ ɛɚɡɵ.
2. ȼ ɫɥɭɱɚɟ, ɟɫɥɢ ɧɚɥɨɝɨɜɚɹ ɛɚɡɚ ɨɩɪɟɞɟɥɹɟɬɫɹ ɤɚɤ ɩɥɨɳɚɞɶ ɡɟɦɟɥɶɧɵɯ ɭɱɚɫɬɤɨɜ, ɫɭɦɦɚ ɧɚɥɨɝɚ ɢɫɱɢɫɥɹɟɬɫɹ ɤɚɤ ɪɟɡɭɥɶɬɚɬ ɭɦɧɨɠɟɧɢɹ ɧɚɥɨɝɨɜɨɣ ɫɬɚɜɤɢ ɧɚ ɧɚɥɨɝɨɜɭɸ ɛɚɡɭ.
3. ɉɪɢ ɜɨɡɧɢɤɧɨɜɟɧɢɢ (ɩɪɟɤɪɚɳɟɧɢɢ) ɭ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚ ɜ ɬɟɱɟɧɢɟ ɧɚɥɨɝɨɜɨɝɨ (ɨɬɱɟɬɧɨɝɨ) ɩɟɪɢɨɞɚ ɩɪɚɜɚ ɧɚ ɡɟɦɟɥɶɧɵɣ ɭɱɚɫɬɨɤ (ɟɝɨ ɞɨɥɸ) ɧɚɥɨɝ (ɚɜɚɧɫɨɜɵɣ ɩɥɚɬɟɠ) ɢɫɱɢɫɥɹɟɬɫɹ ɜ ɪɚɡɦɟɪɟ, ɩɪɨɩɨɪɰɢɨɧɚɥɶɧɨɦ ɤɨɥɢɱɟɫɬɜɭ ɞɧɟɣ ɨɛɥɚɞɚɧɢɹ
ɷɬɢɦ ɩɪɚɜɨɦ.
4. ɋɩɟɰɢɚɥɶɧɨ ɭɩɨɥɧɨɦɨɱɟɧɧɵɣ ɨɪɝɚɧ ɩɨ ɡɟɦɟɥɶɧɵɦ ɪɟɫɭɪɫɚɦ ɢ ɡɟɦɥɟɭɫɬɪɨɣɫɬɜɭ ɩɪɟɞɫɬɚɜɥɹɟɬ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚɦ ɢ ɧɚɥɨɝɨɜɵɦ ɨɪɝɚɧɚɦ ɜ ɭɫɬɚɧɨɜɥɟɧɧɵɟ ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɨɦ ɫɬɪɚɧɵ ɫɪɨɤɢ ɢ ɩɨɪɹɞɤɟ ɫɜɟɞɟɧɢɹ, ɧɟɨɛɯɨɞɢɦɵɟ ɞɥɹ ɢɫɱɢɫɥɟɧɢɹ ɢ ɭɩɥɚɬɵ
ɧɚɥɨɝɚ.
ɋɬɚɬɶɹ 10. ɉɨɪɹɞɨɤ ɢ ɫɪɨɤɢ ɭɩɥɚɬɵ ɧɚɥɨɝɚ (ɚɜɚɧɫɨɜɵɯ ɩɥɚɬɟɠɟɣ ɩɨ ɧɚɥɨɝɭ)
1. ɇɚɥɨɝ (ɚɜɚɧɫɨɜɵɟ ɩɥɚɬɟɠɢ ɩɨ ɧɚɥɨɝɭ) ɩɨɞɥɟɠɚɬ ɭɩɥɚɬɟ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚɦɢ ɜ ɩɨɪɹɞɤɟ ɢ ɫɪɨɤɢ, ɭɫɬɚɧɨɜɥɟɧɧɵɟ ɧɚɥɨɝɨɜɵɦ ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɨɦ ɫɬɪɚɧɵ.
2. ɇɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɢ ± ɮɢɡɢɱɟɫɤɢɟ ɥɢɰɚ ɭɩɥɚɱɢɜɚɸɬ ɧɚɥɨɝ (ɚɜɚɧɫɨɜɵɟ ɩɥɚɬɟɠɢ ɩɨ ɧɚɥɨɝɭ) ɧɚ ɨɫɧɨɜɚɧɢɢ ɧɚɥɨɝɨɜɨɝɨ ɭɜɟɞɨɦɥɟɧɢɹ, ɧɚɩɪɚɜɥɹɟɦɨɝɨ ɧɚɥɨɝɨɜɵɦ ɨɪɝɚɧɨɦ.
ɋɬɚɬɶɹ 11. ɇɚɥɨɝɨɜɚɹ ɨɬɱɟɬɧɨɫɬɶ
ɇɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɢ ± ɨɪɝɚɧɢɡɚɰɢɢ ɢ ɮɢɡɢɱɟɫɤɢɟ ɥɢɰɚ, ɹɜɥɹɸɳɢɟɫɹ ɢɧɞɢɜɢɞɭɚɥɶɧɵɦɢ ɩɪɟɞɩɪɢɧɢɦɚɬɟɥɹɦɢ, ɩɪɟɞɫɬɚɜɥɹɸɬ ɩɨ ɢɫɬɟɱɟɧɢɢ ɨɬɱɟɬɧɨɝɨ ɩɟɪɢɨɞɚ ɜ ɧɚɥɨɝɨɜɵɣ ɨɪɝɚɧ ɩɨ ɦɟɫɬɭ ɧɚɯɨɠɞɟɧɢɹ ɡɟɦɟɥɶɧɨɝɨ ɭɱɚɫɬɤɚ ɪɚɫɱɟɬɵ ɫɭɦɦ ɚɜɚɧɫɨɜɵɯ ɩɥɚɬɟɠɟɣ, ɚ
ɩɨ ɢɫɬɟɱɟɧɢɢ ɧɚɥɨɝɨɜɨɝɨ ɩɟɪɢɨɞɚ ± ɞɟɤɥɚɪɚɰɢɸ ɩɨ ɧɚɥɨɝɭ.
ɉɪɢɧɹɬɚ ɧɚ ɞɜɚɞɰɚɬɶ ɜɨɫɶɦɨɦ
ɩɥɟɧɚɪɧɨɦ ɡɚɫɟɞɚɧɢɢ
Ɇɟɠɩɚɪɥɚɦɟɧɬɫɤɨɣ Ⱥɫɫɚɦɛɥɟɢ
ɝɨɫɭɞɚɪɫɬɜ ± ɭɱɚɫɬɧɢɤɨɜ ɋɇȽ
(ɩɨɫɬɚɧɨɜɥɟɧɢɟ ʋ 28-9 ɨɬ 31 ɦɚɹ 2007 ɝɨɞɚ)
cern/zak/ass-09b