модельный налоговый кодекс для государств – участников снг
реклама
ɉɪɢɧɹɬ ɧɚ ɞɜɚɞɰɚɬɶ ɩɟɪɜɨɦ ɩɥɟɧɚɪɧɨɦ ɡɚɫɟɞɚɧɢɢ ɆɉȺ ɋɇȽ (ɩɨɫɬɚɧɨɜɥɟɧɢɟ ʋ 21-8 ɨɬ 16 ɢɸɧɹ 2003 ɝɨɞɚ) ɆɈȾȿɅɖɇɕɃ ɇȺɅɈȽɈȼɕɃ ɄɈȾȿɄɋ ȾɅə ȽɈɋɍȾȺɊɋɌȼ ± ɍɑȺɋɌɇɂɄɈȼ ɋɇȽ ɋɉȿɐɂȺɅɖɇȺə ɑȺɋɌɖ Ƚɥɚɜɚ 3. ɍɩɪɨɳɟɧɧɚɹ ɫɢɫɬɟɦɚ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ ɞɥɹ ɫɭɛɴɟɤɬɨɜ ɦɚɥɨɝɨ ɩɪɟɞɩɪɢɧɢɦɚɬɟɥɶɫɬɜɚ ɋɬɚɬɶɹ 1. Ɉɛɳɢɟ ɩɨɥɨɠɟɧɢɹ. ɉɥɚɬɟɥɶɳɢɤɢ 1. ɉɥɚɬɟɥɶɳɢɤɚɦɢ ɧɚɥɨɝɨɜ ɩɨ ɭɩɪɨɳɟɧɧɨɣ ɫɢɫɬɟɦɟ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ ɹɜɥɹɸɬɫɹ ɫɭɛɴɟɤɬɵ ɦɚɥɨɝɨ ɩɪɟɞɩɪɢɧɢɦɚɬɟɥɶɫɬɜɚ. ɉɨɞ ɫɭɛɴɟɤɬɚɦɢ ɦɚɥɨɝɨ ɩɪɟɞɩɪɢɧɢɦɚɬɟɥɶɫɬɜɚ ɩɨɧɢɦɚɸɬɫɹ ɨɪɝɚɧɢɡɚɰɢɢ ɢ ɢɧɞɢɜɢɞɭɚɥɶɧɵɟ ɩɪɟɞɩɪɢɧɢɦɚɬɟɥɢ. Ɉɫɨɛɟɧɧɨɫɬɢ ɨɬɧɟɫɟɧɢɹ ɨɪɝɚɧɢɡɚɰɢɢ ɢ ɢɧɞɢɜɢɞɭɚɥɶɧɨɝɨ ɩɪɟɞɩɪɢɧɢɦɚɬɟɥɹ ɤ ɫɭɛɴɟɤɬɚɦ ɦɚɥɨɝɨ ɩɪɟɞɩɪɢɧɢɦɚɬɟɥɶɫɬɜɚ ɨɩɪɟɞɟɥɹɟɬɫɹ ɧɚɰɢɨɧɚɥɶɧɵɦ ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɨɦ. 2. ɍɩɪɨɳɟɧɧɚɹ ɫɢɫɬɟɦɚ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ ɞɥɹ ɫɭɛɴɟɤɬɨɜ ɦɚɥɨɝɨ ɩɪɟɞɩɪɢɧɢɦɚɬɟɥɶɫɬɜɚ ɩɪɢɦɟɧɹɟɬɫɹ ɧɚɪɹɞɭ ɫ ɨɛɳɟɣ ɫɢɫɬɟɦɨɣ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ, ɩɪɟɞɭɫɦɨɬɪɟɧɧɨɣ ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɨɦ ɫɬɪɚɧɵ. ȼɵɛɨɪ ɫɢɫɬɟɦɵ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ ɨɫɭɳɟɫɬɜɥɹɟɬɫɹ ɫɭɛɴɟɤɬɨɦ ɦɚɥɨɝɨ ɩɪɟɞɩɪɢɧɢɦɚɬɟɥɶɫɬɜɚ ɫɚɦɨɫɬɨɹɬɟɥɶɧɨ (ɞɨɛɪɨɜɨɥɶɧɨ). ɋɬɚɬɶɹ 2. ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ ɍɫɥɨɜɢɹ ɩɪɢɦɟɧɟɧɢɹ ɭɩɪɨɳɟɧɧɨɣ ɫɢɫɬɟɦɵ 1. ɋɭɛɴɟɤɬɵ ɦɚɥɨɝɨ ɩɪɟɞɩɪɢɧɢɦɚɬɟɥɶɫɬɜɚ ɢɦɟɸɬ ɩɪɚɜɨ ɧɚ ɩɪɢɦɟɧɟɧɢɟ ɭɩɪɨɳɟɧɧɨɣ ɫɢɫɬɟɦɵ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ ɫ ɧɚɱɚɥɚ ɤɚɥɟɧɞɚɪɧɨɝɨ ɝɨɞɚ, ɟɫɥɢ ɜ ɬɟɱɟɧɢɟ ɩɟɪɜɵɯ ɞɟɜɹɬɢ ɦɟɫɹɰɟɜ ɝɨɞɚ, ɩɪɟɞɲɟɫɬɜɭɸɳɟɝɨ ɝɨɞɭ, ɫ ɤɨɬɨɪɨɝɨ ɨɧɢ ɩɪɟɬɟɧɞɭɸɬ ɧɚ ɩɪɢɦɟɧɟɧɢɟ ɭɤɚɡɚɧɧɨɣ ɫɢɫɬɟɦɵ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ, ɢɯ ɜɵɪɭɱɤɚ ɢ ɫɪɟɞɧɟɦɟɫɹɱɧɚɹ ɱɢɫɥɟɧɧɨɫɬɶ ɪɚɛɨɬɧɢɤɨɜ ɧɟ ɩɪɟɜɵɫɢɥɚ ɪɚɡɦɟɪɚ, ɭɫɬɚɧɨɜɥɟɧɧɨɝɨ ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɨɦ ɫɬɪɚɧɵ. ȼɧɨɜɶ ɫɨɡɞɚɧɧɵɟ (ɡɚɪɟɝɢɫɬɪɢɪɨɜɚɧɧɵɟ) ɫɭɛɴɟɤɬɵ ɦɚɥɨɝɨ ɩɪɟɞɩɪɢɧɢɦɚɬɟɥɶɫɬɜɚ ɦɨɝɭɬ ɩɪɢɦɟɧɹɬɶ ɭɩɪɨɳɟɧɧɭɸ ɫɢɫɬɟɦɭ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ ɫ ɦɨɦɟɧɬɚ ɫɜɨɟɝɨ ɫɨɡɞɚɧɢɹ (ɝɨɫɭɞɚɪɫɬɜɟɧɧɨɣ ɪɟɝɢɫɬɪɚɰɢɢ) ɩɪɢ ɩɪɟɞɫɬɚɜɥɟɧɢɢ ɢɦɢ ɜ ɧɚɥɨɝɨɜɵɣ ɨɪɝɚɧ ɩɨ ɦɟɫɬɭ ɩɨɫɬɚɧɨɜɤɢ ɧɚ ɭɱɟɬ ɡɚɹɜɥɟɧɢɹ ɨ ɩɪɢɦɟɧɟɧɢɢ ɭɩɪɨɳɟɧɧɨɣ ɫɢɫɬɟɦɵ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ ɨɞɧɨɜɪɟɦɟɧɧɨ ɫ ɡɚɹɜɥɟɧɢɟɦ ɨ ɩɨɫɬɚɧɨɜɤɟ ɧɚ ɭɱɟɬ ɜ ɤɚɱɟɫɬɜɟ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚ. 2. ɇɟ ɜɩɪɚɜɟ ɩɪɢɦɟɧɹɬɶ ɭɩɪɨɳɟɧɧɭɸ ɫɢɫɬɟɦɭ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ ɫɥɟɞɭɸɳɢɟ ɫɭɛɴɟɤɬɵ ɦɚɥɨɝɨ ɩɪɟɞɩɪɢɧɢɦɚɬɟɥɶɫɬɜɚ: ± ɩɥɚɬɟɥɶɳɢɤɢ ɚɤɰɢɡɨɜ; ± ɛɚɧɤɢ ɢ ɧɟɛɚɧɤɨɜɫɤɢɟ ɤɪɟɞɢɬɧɨ-ɮɢɧɚɧɫɨɜɵɟ ɨɪɝɚɧɢɡɚɰɢɢ, ɞɪɭɝɢɟ ɨɪɝɚɧɢɡɚɰɢɢ, ɨɤɚɡɵɜɚɸɳɢɟ ɮɢɧɚɧɫɨɜɵɟ ɭɫɥɭɝɢ; ± ɫɬɪɚɯɨɜɵɟ ɨɪɝɚɧɢɡɚɰɢɢ (ɜ ɬɨɦ ɱɢɫɥɟ ɨɛɳɟɫɬɜɚ ɜɡɚɢɦɧɨɝɨ ɫɬɪɚɯɨɜɚɧɢɹ, ɫɬɪɚɯɨɜɵɟ ɛɪɨɤɟɪɵ, ɨɛɴɟɞɢɧɟɧɢɹ ɫɬɪɚɯɨɜɳɢɤɨɜ); 2 ± ɢɧɜɟɫɬɢɰɢɨɧɧɵɟ ɮɨɧɞɵ; ± ɭɱɚɫɬɧɢɤɢ ɞɨɝɨɜɨɪɚ ɫɨɜɦɟɫɬɧɨɣ ɞɟɹɬɟɥɶɧɨɫɬɢ; ± ɨɪɝɚɧɢɡɚɬɨɪɵ ɢɝɨɪɧɨɝɨ ɛɢɡɧɟɫɚ, ɬɟɚɬɪɚɥɶɧɨ-ɡɪɟɥɢɳɧɵɯ, ɤɭɥɶɬɭɪɧɨɩɪɨɫɜɟɬɢɬɟɥɶɧɵɯ ɦɟɪɨɩɪɢɹɬɢɣ, ɥɨɬɟɪɟɣɧɨɣ ɞɟɹɬɟɥɶɧɨɫɬɢ; ± ɩɪɨɮɟɫɫɢɨɧɚɥɶɧɵɟ ɭɱɚɫɬɧɢɤɢ ɪɵɧɤɚ ɰɟɧɧɵɯ ɛɭɦɚɝ. 3. ɋɭɛɴɟɤɬɵ ɦɚɥɨɝɨ ɩɪɟɞɩɪɢɧɢɦɚɬɟɥɶɫɬɜɚ, ɩɪɢɦɟɧɹɸɳɢɟ ɭɩɪɨɳɟɧɧɭɸ ɫɢɫɬɟɦɭ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ (ɞɚɥɟɟ ± ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɢ), ɧɟ ɹɜɥɹɸɬɫɹ ɩɥɚɬɟɥɶɳɢɤɚɦɢ ɧɚɥɨɝɨɜ ɢ ɫɛɨɪɨɜ, ɨɩɪɟɞɟɥɹɟɦɵɯ ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɨɦ ɝɨɫɭɞɚɪɫɬɜɚ, ɜ ɬɨɦ ɱɢɫɥɟ: ± ɩɨɞɨɯɨɞɧɨɝɨ ɧɚɥɨɝɚ ɫ ɮɢɡɢɱɟɫɤɢɯ ɥɢɰ (ɞɥɹ ɢɧɞɢɜɢɞɭɚɥɶɧɵɯ ɩɪɟɞɩɪɢɧɢɦɚɬɟɥɟɣ); ± ɧɚɥɨɝɚ ɧɚ ɞɨɛɚɜɥɟɧɧɭɸ ɫɬɨɢɦɨɫɬɶ, ɡɚ ɢɫɤɥɸɱɟɧɢɟɦ ɧɚɥɨɝɚ, ɭɩɥɚɱɢɜɚɟɦɨɝɨ ɫɭɛɴɟɤɬɚɦɢ ɦɚɥɨɝɨ ɩɪɟɞɩɪɢɧɢɦɚɬɟɥɶɫɬɜɚ ɩɪɢ ɜɜɨɡɟ ɬɨɜɚɪɨɜ ɧɚ ɬɚɦɨɠɟɧɧɭɸ ɬɟɪɪɢɬɨɪɢɸ ɫɬɪɚɧɵ; ± ɧɚɥɨɝɚ ɧɚ ɩɪɢɛɵɥɶ (ɞɥɹ ɸɪɢɞɢɱɟɫɤɢɯ ɥɢɰ). 4. ɇɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɢ ɧɟ ɨɫɜɨɛɨɠɞɚɸɬɫɹ ɨɬ ɨɛɹɡɚɧɧɨɫɬɟɣ ɧɚɥɨɝɨɜɵɯ ɚɝɟɧɬɨɜ, ɨɩɪɟɞɟɥɟɧɧɵɯ ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɨɦ ɫɬɪɚɧɵ. ɋɬɚɬɶɹ 3. ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ ɉɨɪɹɞɨɤ ɩɟɪɟɯɨɞɚ ɧɚ ɭɩɪɨɳɟɧɧɭɸ ɫɢɫɬɟɦɭ 1. ɋɭɛɴɟɤɬɵ ɦɚɥɨɝɨ ɩɪɟɞɩɪɢɧɢɦɚɬɟɥɶɫɬɜɚ, ɠɟɥɚɸɳɢɟ ɩɟɪɟɣɬɢ ɧɚ ɭɩɪɨɳɟɧɧɭɸ ɫɢɫɬɟɦɭ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ, ɞɨɥɠɧɵ ɩɪɟɞɫɬɚɜɢɬɶ ɡɚɹɜɥɟɧɢɟ ɢ ɫɜɟɞɟɧɢɹ ɨ ɫɨɨɬɜɟɬɫɬɜɢɢ ɤɪɢɬɟɪɢɹɦ ɩɟɪɟɯɨɞɚ ɧɚ ɞɚɧɧɭɸ ɫɢɫɬɟɦɭ ɜ ɧɚɥɨɝɨɜɵɣ ɨɪɝɚɧ ɩɨ ɦɟɫɬɭ ɪɟɝɢɫɬɪɚɰɢɢ ɜ ɤɚɱɟɫɬɜɟ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚ ɜ ɩɟɪɢɨɞ ɫ 1 ɨɤɬɹɛɪɹ ɩɨ 30 ɧɨɹɛɪɹ ɝɨɞɚ, ɩɪɟɞɲɟɫɬɜɭɸɳɟɝɨ ɝɨɞɭ, ɫ ɤɨɬɨɪɨɝɨ ɨɧɢ ɩɪɟɬɟɧɞɭɸɬ ɧɚ ɩɪɢɦɟɧɟɧɢɟ ɭɩɪɨɳɟɧɧɨɣ ɫɢɫɬɟɦɵ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ. Ɋɟɲɟɧɢɟ ɨ ɜɨɡɦɨɠɧɨɫɬɢ ɩɪɢɦɟɧɟɧɢɹ ɭɩɪɨɳɟɧɧɨɣ ɫɢɫɬɟɦɵ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ ɢɥɢ ɦɨɬɢɜɢɪɨɜɚɧɧɵɣ ɨɬɤɚɡ ɜ ɟɟ ɩɪɢɦɟɧɟɧɢɢ ɜɵɧɨɫɹɬɫɹ ɧɚɥɨɝɨɜɵɦ ɨɪɝɚɧɨɦ ɜ ɬɟɱɟɧɢɟ 10 ɤɚɥɟɧɞɚɪɧɵɯ ɞɧɟɣ ɫɨ ɞɧɹ ɩɨɞɚɱɢ ɫɭɛɴɟɤɬɨɦ ɦɚɥɨɝɨ ɩɪɟɞɩɪɢɧɢɦɚɬɟɥɶɫɬɜɚ ɫɨɨɬɜɟɬɫɬɜɭɸɳɟɝɨ ɡɚɹɜɥɟɧɢɹ ɫ ɧɟɨɛɯɨɞɢɦɵɦɢ ɫɜɟɞɟɧɢɹɦɢ. 2. ɉɪɢɦɟɧɟɧɢɟ ɫɭɛɴɟɤɬɨɦ ɦɚɥɨɝɨ ɩɪɟɞɩɪɢɧɢɦɚɬɟɥɶɫɬɜɚ ɭɩɪɨɳɟɧɧɨɣ ɫɢɫɬɟɦɵ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ ɩɪɟɤɪɚɳɚɟɬɫɹ ɜ ɤɚɠɞɨɦ ɢɡ ɫɥɟɞɭɸɳɢɯ ɫɥɭɱɚɟɜ: ± ɧɚɪɭɲɟɧɨ ɯɨɬɹ ɛɵ ɨɞɧɨ ɢɡ ɭɫɥɨɜɢɣ, ɩɪɟɞɭɫɦɨɬɪɟɧɧɵɯ ɩɭɧɤɬɚɦɢ 1, 2 ɫɬɚɬɶɢ 2 ɧɚɫɬɨɹɳɟɣ ɝɥɚɜɵ; ± ɫɭɛɴɟɤɬ ɦɚɥɨɝɨ ɩɪɟɞɩɪɢɧɢɦɚɬɟɥɶɫɬɜɚ ɩɪɢɧɹɥ ɪɟɲɟɧɢɟ ɨ ɩɟɪɟɯɨɞɟ ɧɚ ɨɛɳɭɸ ɫɢɫɬɟɦɭ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ. ȿɫɥɢ ɭ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚ ɪɚɡɦɟɪ ɜɵɪɭɱɤɢ, ɢɫɱɢɫɥɟɧɧɨɣ ɫ ɧɚɱɚɥɚ ɝɨɞɚ, ɩɪɟɜɵɫɢɥ ɪɚɡɦɟɪ, ɭɫɬɚɧɨɜɥɟɧɧɵɣ ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɨɦ ɫɬɪɚɧɵ, ɬɨ ɬɚɤɨɣ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤ ɫɱɢɬɚɟɬɫɹ ɩɟɪɟɲɟɞɲɢɦ ɧɚ ɨɛɳɭɸ ɫɢɫɬɟɦɭ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ, ɩɪɟɞɭɫɦɨɬɪɟɧɧɭɸ ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɨɦ ɫɬɪɚɧɵ, ɫ ɩɟɪɜɨɝɨ ɱɢɫɥɚ ɦɟɫɹɰɚ, ɫɥɟɞɭɸɳɟɝɨ ɡɚ ɦɟɫɹɰɟɦ, ɜ ɤɨɬɨɪɨɦ ɞɨɩɭɳɟɧɨ ɬɚɤɨɟ ɩɪɟɜɵɲɟɧɢɟ. ȿɫɥɢ ɭ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚ ɫɪɟɞɧɟɦɟɫɹɱɧɚɹ ɱɢɫɥɟɧɧɨɫɬɶ ɪɚɛɨɬɧɢɤɨɜ (ɜɤɥɸɱɚɹ ɪɚɛɨɬɧɢɤɨɜ ɩɨ ɞɨɝɨɜɨɪɚɦ ɩɨɞɪɹɞɚ ɢ ɢɧɵɦ ɞɨɝɨɜɨɪɚɦ ɝɪɚɠɞɚɧɫɤɨɩɪɚɜɨɜɨɝɨ ɯɚɪɚɤɬɟɪɚ, ɜ ɬɨɦ ɱɢɫɥɟ ɱɥɟɧɨɜ ɫɟɦɶɢ) ɩɪɟɜɵɫɢɥɚ ɱɢɫɥɟɧɧɨɫɬɶ, 3 ɭɫɬɚɧɨɜɥɟɧɧɭɸ ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɨɦ ɫɬɪɚɧɵ ɞɥɹ ɫɭɛɴɟɤɬɨɜ ɦɚɥɨɝɨ ɩɪɟɞɩɪɢɧɢɦɚɬɟɥɶɫɬɜɚ, ɬɨ ɬɚɤɨɣ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤ ɫ ɩɟɪɜɨɝɨ ɱɢɫɥɚ ɦɟɫɹɰɚ, ɜ ɤɨɬɨɪɨɦ ɞɨɩɭɳɟɧɨ ɬɚɤɨɟ ɧɚɪɭɲɟɧɢɟ, ɫɱɢɬɚɟɬɫɹ ɩɟɪɟɲɟɞɲɢɦ ɧɚ ɨɛɳɭɸ ɫɢɫɬɟɦɭ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ, ɩɪɟɞɭɫɦɨɬɪɟɧɧɭɸ ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɨɦ ɝɨɫɭɞɚɪɫɬɜɚ. 3. ɉɪɢ ɩɟɪɟɯɨɞɟ ɩɨ ɪɟɲɟɧɢɸ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚ ɧɚ ɨɛɳɭɸ ɫɢɫɬɟɦɭ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ ɨɧ ɨɛɹɡɚɧ ɩɪɨɢɧɮɨɪɦɢɪɨɜɚɬɶ ɨ ɬɚɤɨɦ ɪɟɲɟɧɢɢ ɧɚɥɨɝɨɜɵɣ ɨɪɝɚɧ, ɩɨɞɚɜ ɫɨɨɬɜɟɬɫɬɜɭɸɳɟɟ ɡɚɹɜɥɟɧɢɟ ɧɟ ɩɨɡɞɧɟɟ, ɱɟɦ ɡɚ 15 ɤɚɥɟɧɞɚɪɧɵɯ ɞɧɟɣ ɞɨ ɧɚɱɚɥɚ ɧɨɜɨɝɨ ɤɜɚɪɬɚɥɚ. ɉɟɪɟɯɨɞ ɧɚ ɨɛɳɭɸ ɫɢɫɬɟɦɭ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ ɩɪɨɢɡɜɨɞɢɬɫɹ ɫ ɧɚɱɚɥɚ ɧɨɜɨɝɨ ɤɜɚɪɬɚɥɚ. 4. ɋɭɛɴɟɤɬ ɦɚɥɨɝɨ ɩɪɟɞɩɪɢɧɢɦɚɬɟɥɶɫɬɜɚ, ɩɟɪɟɲɟɞɲɢɣ ɜ ɬɟɤɭɳɟɦ ɤɚɥɟɧɞɚɪɧɨɦ ɝɨɞɭ ɧɚ ɨɛɳɭɸ ɫɢɫɬɟɦɭ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ, ɧɟ ɜɩɪɚɜɟ ɜ ɫɥɟɞɭɸɳɟɦ ɤɚɥɟɧɞɚɪɧɨɦ ɝɨɞɭ ɜɧɨɜɶ ɩɟɪɟɣɬɢ ɧɚ ɭɩɪɨɳɟɧɧɭɸ ɫɢɫɬɟɦɭ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ. ɋɬɚɬɶɹ 4. Ɉɛɴɟɤɬ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ Ɉɛɴɟɤɬɨɦ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ ɩɪɢ ɭɩɪɨɳɟɧɧɨɣ ɫɢɫɬɟɦɟ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ ɹɜɥɹɟɬɫɹ ɜɵɪɭɱɤɚ, ɩɨɥɭɱɟɧɧɚɹ ɡɚ ɨɬɱɟɬɧɵɣ (ɧɚɥɨɝɨɜɵɣ) ɩɟɪɢɨɞ. ȼɵɪɭɱɤɚ ɨɩɪɟɞɟɥɹɟɬɫɹ ɤɚɤ ɫɭɦɦɚ ɜɵɪɭɱɤɢ, ɩɨɥɭɱɟɧɧɨɣ ɨɬ ɪɟɚɥɢɡɚɰɢɢ ɬɨɜɚɪɨɜ (ɪɚɛɨɬ, ɭɫɥɭɝ), ɚ ɬɚɤɠɟ ɞɨɯɨɞɨɜ, ɧɟɩɨɫɪɟɞɫɬɜɟɧɧɨ ɧɟ ɫɜɹɡɚɧɧɵɯ ɫ ɪɟɚɥɢɡɚɰɢɟɣ ɬɨɜɚɪɨɜ (ɪɚɛɨɬ, ɭɫɥɭɝ), ɡɚ ɢɫɤɥɸɱɟɧɢɟɦ ɞɨɯɨɞɨɜ, ɩɨɞɥɟɠɚɳɢɯ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɸ ɭ ɢɫɬɨɱɧɢɤɚ ɜɵɩɥɚɬɵ. ɋɬɚɬɶɹ 5. ɋɬɚɜɤɚ ɧɚɥɨɝɚ ɋɬɚɜɤɚ ɧɚɥɨɝɚ ɩɪɢ ɭɩɪɨɳɟɧɧɨɣ ɫɢɫɬɟɦɟ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ ɭɫɬɚɧɚɜɥɢɜɚɟɬɫɹ ɜ ɫɨɨɬɜɟɬɫɬɜɢɢ ɫ ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɨɦ ɝɨɫɭɞɚɪɫɬɜɚ, ɧɨ ɧɟ ɛɨɥɟɟ 10 ɩɪɨɰɟɧɬɨɜ. ɋɬɚɬɶɹ 6. ɇɚɥɨɝɨɜɵɣ (ɨɬɱɟɬɧɵɣ) ɩɟɪɢɨɞ ɢ ɩɨɪɹɞɨɤ ɭɩɥɚɬɵ ɧɚɥɨɝɚ 1. ɇɚɥɨɝɨɜɵɦ (ɨɬɱɟɬɧɵɦ) ɩɟɪɢɨɞɨɦ ɹɜɥɹɟɬɫɹ ɤɚɥɟɧɞɚɪɧɵɣ ɤɜɚɪɬɚɥ. 2. ɍɩɥɚɬɚ ɧɚɥɨɝɚ ɩɪɢ ɭɩɪɨɳɟɧɧɨɣ ɫɢɫɬɟɦɟ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ ɩɪɨɢɡɜɨɞɢɬɫɹ ɩɨ ɪɟɡɭɥɶɬɚɬɚɦ ɯɨɡɹɣɫɬɜɟɧɧɨɣ ɞɟɹɬɟɥɶɧɨɫɬɢ ɡɚ ɨɬɱɟɬɧɵɣ ɩɟɪɢɨɞ (ɤɜɚɪɬɚɥ) ɧɚ ɨɫɧɨɜɚɧɢɢ ɪɚɫɱɟɬɚ (ɧɚɥɨɝɨɜɨɣ ɞɟɤɥɚɪɚɰɢɢ), ɩɪɟɞɨɫɬɚɜɥɹɟɦɨɝɨ ɜ ɧɚɥɨɝɨɜɵɣ ɨɪɝɚɧ ɧɟ ɩɨɡɞɧɟɟ 20-ɝɨ ɱɢɫɥɚ ɦɟɫɹɰɚ, ɫɥɟɞɭɸɳɟɝɨ ɡɚ ɨɬɱɟɬɧɵɦ ɤɜɚɪɬɚɥɨɦ. Ɏɨɪɦɚ ɪɚɫɱɟɬɚ (ɧɚɥɨɝɨɜɨɣ ɞɟɤɥɚɪɚɰɢɢ) ɭɫɬɚɧɚɜɥɢɜɚɟɬɫɹ ɧɚɥɨɝɨɜɵɦ ɨɪɝɚɧɨɦ ɝɨɫɭɞɚɪɫɬɜɚ, ɟɫɥɢ ɜ ɧɚɰɢɨɧɚɥɶɧɨɦ ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɟ ɧɟ ɩɪɟɞɭɫɦɨɬɪɟɧɨ ɢɧɨɟ. ɉɥɚɬɟɠɢ ɩɨ ɧɚɥɨɝɭ ɩɪɨɢɡɜɨɞɹɬɫɹ ɧɟ ɩɨɡɞɧɟɟ 22-ɝɨ ɱɢɫɥɚ ɦɟɫɹɰɚ, ɫɥɟɞɭɸɳɟɝɨ ɡɚ ɨɬɱɟɬɧɵɦ ɤɜɚɪɬɚɥɨɦ, ɟɫɥɢ ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɨɦ ɝɨɫɭɞɚɪɫɬɜɚ ɧɟ ɭɫɬɚɧɨɜɥɟɧɵ ɢɧɵɟ ɫɪɨɤɢ. ɋɬɚɬɶɹ 8. Ɉɬɜɟɬɫɬɜɟɧɧɨɫɬɶ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɜ 1. Ɉɬɜɟɬɫɬɜɟɧɧɨɫɬɶ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɜ ɡɚ ɩɪɚɜɢɥɶɧɨɫɬɶ ɢɫɱɢɫɥɟɧɢɹ ɢ ɫɜɨɟɜɪɟɦɟɧɧɨɫɬɶ ɭɩɥɚɬɵ ɧɚɥɨɝɚ ɩɪɢ ɭɩɪɨɳɟɧɧɨɣ ɫɢɫɬɟɦɟ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ ɭɫɬɚɧɚɜɥɢɜɚɟɬɫɹ ɜ ɫɨɨɬɜɟɬɫɬɜɢɢ ɫ ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɨɦ ɝɨɫɭɞɚɪɫɬɜɚ. 2. ɋɨɤɪɵɬɢɟ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɦ ɢɡɦɟɧɟɧɢɹ ɭɫɥɨɜɢɣ, ɩɪɟɞɭɫɦɨɬɪɟɧɧɵɯ ɩɭɧɤɬɚɦɢ 1,2 ɫɬɚɬɶɢ 2 ɧɚɫɬɨɹɳɟɣ ɝɥɚɜɵ, ɥɢɛɨ ɧɟɢɧɮɨɪɦɢɪɨɜɚɧɢɟ ɢɦ 4 ɧɚɥɨɝɨɜɨɝɨ ɨɪɝɚɧɚ ɨ ɞɚɧɧɵɯ ɢɡɦɟɧɟɧɢɹɯ, ɩɨɜɥɟɤɲɢɟ ɧɟɩɪɚɜɨɦɟɪɧɨɟ ɩɪɢɦɟɧɟɧɢɟ ɩɥɚɬɟɥɶɳɢɤɨɦ ɭɩɪɨɳɟɧɧɨɣ ɫɢɫɬɟɦɵ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ, ɪɚɫɫɦɚɬɪɢɜɚɟɬɫɹ ɤɚɤ ɫɨɤɪɵɬɢɟ (ɡɚɧɢɠɟɧɢɟ) ɨɛɴɟɤɬɚ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ.
