{"id":4517,"date":"2018-10-11T14:26:14","date_gmt":"2018-10-11T11:26:14","guid":{"rendered":"https:\/\/andresident.net\/podatkova-optymizatsiya\/"},"modified":"2026-06-02T00:58:40","modified_gmt":"2026-06-01T21:58:40","slug":"podatkova-optymizatsiya","status":"publish","type":"page","link":"https:\/\/andresident.net\/uk\/podatkova-optymizatsiya\/","title":{"rendered":"\u041f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0430 \u043e\u043f\u0442\u0438\u043c\u0456\u0437\u0430\u0446\u0456\u044f"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4517\" class=\"elementor elementor-4517 elementor-299\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5e390dfa elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5e390dfa\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7b559d6f\" data-id=\"7b559d6f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-67f1416a elementor-widget elementor-widget-text-editor\" data-id=\"67f1416a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"color: #000000;\"><strong><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u041f\u043e\u0434\u0430\u0442\u043a\u0438 \u043d\u0430 \u0434\u043e\u0445\u043e\u0434\u0438 \u043f\u0440\u0438\u0432\u0430\u0442\u043d\u0438\u0445 \u043e\u0441\u0456\u0431<\/span><\/strong><\/span><\/p><p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt; color: #000000;\">\u041f\u043e\u0434\u0430\u0442\u043a\u0438 \u043d\u0430 \u0434\u043e\u0445\u043e\u0434\u0438\u00a0 \u0444\u0456\u0437. \u043e\u0441\u0456\u0431. \u0432 \u0410\u043d\u0434\u043e\u0440\u0440\u0456 \u0441\u0442\u044f\u0433\u0443\u0454\u0442\u044c\u0441\u044f \u0437\u0430 \u0441\u0442\u0430\u0432\u043a\u043e\u044e 10% \u043d\u0430 \u0434\u043e\u0445\u0456\u0434, \u0449\u043e \u043f\u0435\u0440\u0435\u0432\u0438\u0449\u0443\u0454 40 000 \u0454\u0432\u0440\u043e\/\u0440\u0456\u043a.<\/span><\/p><p><span style=\"color: #000000;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u0412 \u0410\u043d\u0434\u043e\u0440\u0440\u0456 <\/span><strong style=\"letter-spacing: 0px; font-family: 'times new roman', times, serif; font-size: 18.6667px;\">\u043d\u0435\u043c\u0430\u0454\u00a0 <\/strong><strong style=\"letter-spacing: 0px; font-family: 'times new roman', times, serif; font-size: 14pt;\">\u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f\u00a0<\/strong><span style=\"letter-spacing: 0px; font-family: 'times new roman', times, serif; font-size: 14pt;\">\u043d\u0430 \u0434\u0438\u0432\u0456\u0434\u0435\u043d\u0434\u0438, \u043e\u0442\u0440\u0438\u043c\u0430\u043d\u0456 \u0432\u0456\u0434 \u0430\u043d\u0434\u043e\u0440\u0440\u0430\u043d\u0441\u044c\u043a\u0438\u0445 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0439, \u044e\u0440\u0438\u0434\u0438\u0447\u043d\u0456 \u0432\u0438\u043d\u0430\u0433\u043e\u0440\u043e\u0434\u0438, \u0432\u0438\u0445\u0456\u0434\u043d\u0456 \u043f\u043e\u0441\u0456\u0431\u043d\u0438\u043a\u0438, \u0430\u043a\u0430\u0434\u0435\u043c\u0456\u0447\u043d\u0456 \u0441\u0442\u0438\u043f\u0435\u043d\u0434\u0456\u0457, \u043b\u0456\u0442\u0435\u0440\u0430\u0442\u0443\u0440\u043d\u0456, \u0445\u0443\u0434\u043e\u0436\u043d\u0456 \u0442\u0430 \u043d\u0430\u0443\u043a\u043e\u0432\u0456 \u043f\u0440\u0435\u043c\u0456\u0457, \u0434\u043e\u0445\u043e\u0434\u0438 \u0432\u0456\u0434 \u0430\u0437\u0430\u0440\u0442\u043d\u0438\u0445 \u0456\u0433\u043e\u0440, \u043f\u043e\u0434\u0430\u0440\u0443\u043d\u043a\u0438.<\/span><span style=\"letter-spacing: 0px; font-family: 'times new roman', times, serif; font-size: 14pt;\">.<\/span><\/span><\/p><div class=\"text\"><p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt; color: #000000;\">\u041d\u0430 \u0440\u0456\u0447\u043d\u0456 \u0434\u043e\u0445\u043e\u0434\u0438 \u043d\u0435 \u0431\u0456\u043b\u044c\u0448\u0435 25.000 \u2013 40.000 \u0454\u0432\u0440\u043e \u0437\u0430\u0441\u0442\u043e\u0441\u043e\u0432\u0443\u0454\u0442\u044c\u0441\u044f \u0441\u0442\u0430\u0432\u043a\u0430 5%, \u043d\u0438\u0436\u0447\u0435 25.000 \u0454\u0432\u0440\u043e \u2013 \u0441\u0442\u0430\u0432\u043a\u0430 \u0434\u043e\u0440\u0456\u0432\u043d\u044e\u0454 0%. \u0421\u043b\u0456\u0434 \u0437\u0430\u0437\u043d\u0430\u0447\u0438\u0442\u0438, \u0449\u043e \u0437\u0430 \u043d\u0435\u043f\u0440\u0430\u0446\u044e\u044e\u0447\u043e\u0433\u043e \u0447\u043e\u043b\u043e\u0432\u0456\u043a\u0430\/\u0434\u0440\u0443\u0436\u0438\u043d\u0438 \u043d\u0443\u043b\u044c\u043e\u0432\u0430 \u0441\u0442\u0430\u0432\u043a\u0430 \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f \u043f\u043e\u0448\u0438\u0440\u044e\u0454\u0442\u044c\u0441\u044f \u043d\u0430 \u0434\u043e\u0445\u043e\u0434\u0438, \u0449\u043e \u043d\u0435 \u043f\u0435\u0440\u0435\u0432\u0438\u0449\u0443\u044e\u0442\u044c 40.000 \u0454\u0432\u0440\u043e.<\/span><\/p><p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt; color: #000000;\"><b>\u041a\u0440\u0456\u043c \u0446\u044c\u043e\u0433\u043e, \u0456\u0441\u043d\u0443\u0454 \u0442\u0430\u043a\u0430 \u043c\u043e\u0436\u043b\u0438\u0432\u0456\u0441\u0442\u044c \u0432\u0456\u0434\u0440\u0430\u0445\u0443\u0432\u0430\u043d\u043d\u044f \u043f\u0435\u0432\u043d\u0438\u0445 \u0441\u0443\u043c \u0437 \u0431\u0430\u0437\u0438 \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f:<\/b><\/span><\/p><p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt; color: #000000;\">&#8211; 750 \u0454\u0432\u0440\u043e \u043d\u0430 \u0440\u0456\u043a \u043d\u0430 \u043a\u043e\u0436\u043d\u0443 \u0437\u0430\u043b\u0435\u0436\u043d\u0443 \u0434\u0438\u0442\u0438\u043d\u0443 \u0432\u0456\u043a\u043e\u043c \u0434\u043e 25 \u0440\u043e\u043a\u0456\u0432 \u0456 \u0434\u043e\u0445\u043e\u0434\u043e\u043c, \u0449\u043e \u043d\u0435 \u043f\u0435\u0440\u0435\u0432\u0438\u0449\u0443\u0454 12.000 \u0454\u0432\u0440\u043e \u043d\u0430 \u0440\u0456\u043a.<\/span><\/p><p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt; color: #000000;\">&#8211; 750 \u0454\u0432\u0440\u043e \u043d\u0430 \u0440\u0456\u043a \u043d\u0430 \u043a\u043e\u0436\u043d\u043e\u0433\u043e \u0437\u0430\u043b\u0435\u0436\u043d\u043e\u0433\u043e \u0431\u0430\u0442\u044c\u043a\u0430 \u0432\u0456\u043a\u043e\u043c, \u0449\u043e \u043f\u0435\u0440\u0435\u0432\u0438\u0449\u0443\u0454 65 \u0440\u043e\u043a\u0456\u0432 \u0456 \u0434\u043e\u0445\u043e\u0434\u043e\u043c \u043d\u0438\u0436\u0447\u0435 12.000 \u0454\u0432\u0440\u043e \u043d\u0430 \u0440\u0456\u043a<\/span><\/p><p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt; color: #000000;\">&#8211; 1.000 \u0454\u0432\u0440\u043e \u043d\u0430 \u0440\u0456\u043a \u043d\u0430 \u0440\u0435\u043c\u043e\u043d\u0442 \u0436\u0438\u0442\u043b\u0430<\/span><\/p><p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt; color: #000000;\">&#8211; 5.000 \u0454\u0432\u0440\u043e \u043d\u0430 \u0440\u0456\u043a, \u0432\u0438\u0442\u0440\u0430\u0447\u0435\u043d\u0438\u0445 \u043f\u043e\u0434\u0440\u0443\u0436\u0436\u044f\u043c \u0443 \u0432\u0438\u0433\u043b\u044f\u0434\u0456 \u0432\u043a\u043b\u0430\u0434\u0435\u043d\u044c \u0443 \u0444\u043e\u043d\u0434\u0438 \u0441\u043e\u0446\u0456\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0441\u0442\u0440\u0430\u0445\u0443\u0432\u0430\u043d\u043d\u044f, \u043f\u0435\u043d\u0441\u0456\u0457<\/span><\/p><p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt; color: #000000;\">\u0422\u0430\u043a\u043e\u0436 \u0445\u043e\u0447\u0435\u043c\u043e \u043d\u0430\u0433\u043e\u043b\u043e\u0441\u0438\u0442\u0438, \u0449\u043e \u044f\u043a\u0449\u043e \u0444\u0456\u0437. \u043e\u0441\u043e\u0431\u0430 \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442 \u0410\u043d\u0434\u043e\u0440\u0440\u0438 \u0441\u043f\u043b\u0430\u0447\u0443\u0454 \u043f\u043e\u0434\u0430\u0442\u043a\u0438 \u0437\u0430 \u043c\u0435\u0436\u0430\u043c\u0438 \u043a\u043d\u044f\u0437\u0456\u0432\u0441\u0442\u0432\u0430, \u0442\u043e \u0432 \u0410\u043d\u0434\u043e\u0440\u0440\u0456 \u0432\u0434\u0440\u0443\u0433\u0435 \u043f\u043b\u0430\u0442\u0438\u0442\u0438 \u0432\u0436\u0435 \u043d\u0435 \u0434\u043e\u0432\u0435\u0434\u0435\u0442\u044c\u0441\u044f. \u042f\u043a\u0449\u043e \u0441\u0442\u0430\u0432\u043a\u0430 \u0441\u043f\u043b\u0430\u0447\u0435\u043d\u043e\u0433\u043e \u043f\u043e\u0434\u0430\u0442\u043a\u0443 \u043c\u0435\u043d\u0448\u0430 \u0437\u0430 \u0430\u043d\u0434\u043e\u0440\u0440\u0430\u043d\u0441\u044c\u043a\u0443, \u0442\u043e \u043f\u043b\u0430\u0442\u0438\u0442\u0438 \u0432 \u0410\u043d\u0434\u043e\u0440\u0440\u0456 \u0434\u043e\u0432\u0435\u0434\u0435\u0442\u044c\u0441\u044f \u0437 \u0440\u0456\u0437\u043d\u0438\u0446\u0456 \u043c\u0456\u0436 \u0441\u0442\u0430\u0432\u043a\u0430\u043c\u0438.<\/span><\/p><\/div><h1 class=\"title-cont\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt; color: #000000;\"><b>\u041a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u0438\u0439 \u043f\u043e\u0434\u0430\u0442\u043e\u043a<\/b><\/span><\/h1><div class=\"lines inner-lines\"><div class=\"line line-bottom active\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt; color: #000000;\"><strong>\u041f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0430 \u0441\u0442\u0430\u0432\u043a\u0430 \u0434\u043b\u044f \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0439, \u0437\u0430\u0440\u0435\u0454\u0441\u0442\u0440\u043e\u0432\u0430\u043d\u0438\u0445 \u0443 \u0410\u043d\u0434\u043e\u0440\u0440\u0456, \u0441\u0442\u0430\u043d\u043e\u0432\u0438\u0442\u044c 10%.<\/strong><\/span><\/div><\/div><div class=\"text\"><p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt; color: #000000;\"><strong>\u0421\u0442\u0430\u0432\u043a\u0430 \u041f\u0414\u0412 \u0443 \u0410\u043d\u0434\u043e\u0440\u0440\u0456 (<\/strong><strong>IGI) \u0434\u043e\u0440\u0456\u0432\u043d\u044e\u0454 4,5%<\/strong><\/span><\/p><p><span style=\"color: #000000; font-family: 'times new roman', times, serif; font-size: 14pt; letter-spacing: 0px;\">\u041d\u0430\u0448\u0430 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u044f \u0434\u043e\u043f\u043e\u043c\u043e\u0436\u0435 \u0432\u0430\u043c \u043f\u0440\u043e\u0439\u0442\u0438 \u0432\u0441\u0456 \u043d\u0435\u043e\u0431\u0445\u0456\u0434\u043d\u0456 \u0444\u043e\u0440\u043c\u0430\u043b\u044c\u043d\u043e\u0441\u0442\u0456 \u0437 \u0440\u0435\u0454\u0441\u0442\u0440\u0430\u0446\u0456\u0457 \u0432 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0456\u0439 \u0442\u0430\u00a0 \u043f\u0456\u0434\u0456\u0431\u0440\u0430\u0442\u0438 \u043a\u0432\u0430\u043b\u0456\u0444\u0456\u043a\u043e\u0432\u0430\u043d\u0443 \u043e\u0431\u0441\u043b\u0443\u0433\u043e\u0432\u0443\u0432\u0430\u043b\u044c\u043d\u0443 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u0443 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u044e.<\/span><\/p><\/div><h1 class=\"title-cont\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt; color: #000000;\"><b>\u041e\u043f\u0442\u0438\u043c\u0456\u0437\u0430\u0446\u0456\u044f \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f<\/b><\/span><\/h1><div class=\"lines inner-lines\"><div class=\"line line-bottom active\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt; color: #000000;\">\u0417\u0432\u0430\u0436\u0430\u044e\u0447\u0438 \u043d\u0430 \u0442\u0435, \u0449\u043e \u0410\u043d\u0434\u043e\u0440\u0440\u0430 \u043d\u0438\u043d\u0456 \u043d\u0435 \u0444\u0456\u0433\u0443\u0440\u0443\u0454 \u0443 \u0441\u043f\u0438\u0441\u043a\u0430\u0445 \u043e\u0444\u0448\u043e\u0440\u0456\u0432 \u043d\u0456 OECD, \u043d\u0456 FATF, \u0434\u043b\u044f \u0437\u0434\u0456\u0439\u0441\u043d\u0435\u043d\u043d\u044f \u043a\u043e\u043c\u0435\u0440\u0446\u0456\u0439\u043d\u043e\u0457 \u0442\u0430 \u0456\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0456\u0439\u043d\u043e\u0457 \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456 \u0441\u043a\u043b\u0430\u0434\u043d\u043e \u0437\u043d\u0430\u0439\u0442\u0438 \u0431\u0456\u043b\u044c\u0448 \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u043d\u0443 \u044e\u0440\u0438\u0441\u0434\u0438\u043a\u0446\u0456\u044e. \u041f\u0435\u0432\u043d\u0456 \u0442\u0440\u0443\u0434\u043d\u043e\u0449\u0456 \u0432\u0438\u043d\u0438\u043a\u0430\u044e\u0442\u044c \u043b\u0438\u0448\u0435 \u043f\u0456\u0434 \u0447\u0430\u0441 \u0440\u043e\u0431\u043e\u0442\u0438 \u0431\u0435\u0437\u043f\u043e\u0441\u0435\u0440\u0435\u0434\u043d\u044c\u043e \u0437 \u0420\u0424, \u0423\u043a\u0440\u0430\u0457\u043d\u043e\u044e \u0442\u043e\u0449\u043e, \u0434\u0435 \u0410\u043d\u0434\u043e\u0440\u0440\u0430 \u0444\u0456\u0433\u0443\u0440\u0443\u0454 \u0443 \u0441\u043f\u0438\u0441\u043a\u0443 \u043e\u0444\u0448\u043e\u0440\u0456\u0432.<\/span><\/div><\/div><div class=\"text\"><p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt; color: #000000;\">\u041f\u0440\u043e\u0442\u0435, \u0446\u0435 \u043d\u0430\u0432\u0440\u044f\u0434 \u0447\u0438 \u0437\u0430\u0432\u0430\u0434\u0438\u0442\u044c \u0432\u043a\u043b\u044e\u0447\u0438\u0442\u0438 \u0410\u043d\u0434\u043e\u0440\u0440\u0443 \u0432 \u0441\u0432\u043e\u044e \u0431\u0456\u0437\u043d\u0435\u0441-\u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u0443, \u0437\u0430\u043c\u043a\u043d\u0443\u0432\u0448\u0438 \u043d\u0430 \u0430\u043d\u0434\u043e\u0440\u0440\u0441\u044c\u043a\u0438\u0439 \u0445\u043e\u043b\u0434\u0438\u043d\u0433 \u0456\u043d\u0448\u0456 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0430, \u0449\u043e \u0433\u0435\u043d\u0435\u0440\u0443\u044e\u0442\u044c \u043f\u0440\u0438\u0431\u0443\u0442\u043e\u043a, \u0430 \u044f\u043a\u0449\u043e \u0434\u043e\u0434\u0430\u0442\u0438 \u0441\u044e\u0434\u0438 \u0449\u0435 \u0439 \u0444\u0456\u0441\u043a\u0430\u043b\u044c\u043d\u0443 \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0446\u0456\u044e \u0432 \u0410\u043d\u0434\u043e\u0440\u0440\u0456 \u0434\u043b\u044f \u0437\u0430\u0441\u043d\u043e\u0432\u043d\u0438\u043a\u0456\u0432, \u0434\u043b\u044f \u044f\u043a\u0438\u0445 \u0443 \u0446\u044c\u043e\u043c\u0443 \u0432\u0438\u043f\u0430\u0434\u043a\u0443 \u0431\u0443\u0434\u0435 \u0432\u0456\u0434\u0441\u0443\u0442\u043d\u0456\u0439 \u043f\u043e\u0434\u0430\u0442\u043e\u043a \u043d\u0430 \u0434\u0438\u0432\u0456\u0434\u0435\u043d\u0434\u0438, \u044f\u043a\u0456 \u043e\u0442\u0440\u0438\u043c\u0443\u044e\u0442\u044c \u0432\u0456\u0434 \u0430\u043d\u0434\u043e\u0440\u0440\u0441\u044c\u043a\u043e\u0457 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0457, \u0442\u043e \u0437\u0430\u0440\u043e\u0431\u043b\u0435\u043d\u0435 \u0432\u0430\u043c\u0438 \u0432\u0438 \u043c\u043e\u0436\u0435\u0442\u0435 \u0430\u0431\u0441\u043e\u043b\u044e\u0442\u043d\u043e \u0431\u0435\u0437 \u043f\u0440\u043e\u0431\u043b\u0435\u043c \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u043e\u0432\u0443\u0432\u0430\u0442\u0438 \u043d\u0430 \u0432\u043b\u0430\u0441\u043d\u0438\u0439 \u0440\u043e\u0437\u0441\u0443\u0434.<\/span><\/p><p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt; color: #000000;\">\u041d\u0430\u0448\u0430 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u044f \u0442\u0456\u0441\u043d\u043e \u0441\u043f\u0456\u0432\u043f\u0440\u0430\u0446\u044e\u0454 \u0437 \u043f\u0440\u043e\u0432\u0456\u0434\u043d\u0438\u043c\u0438 \u0441\u043f\u0435\u0446\u0456\u0430\u043b\u0456\u0441\u0442\u0430\u043c\u0438 \u0410\u043d\u0434\u043e\u0440\u0440\u0438 \u0432 \u0433\u0430\u043b\u0443\u0437\u0456 \u043c\u0456\u0436\u043d\u0430\u0440\u043e\u0434\u043d\u043e\u0433\u043e \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0433\u043e \u043f\u043b\u0430\u043d\u0443\u0432\u0430\u043d\u043d\u044f, \u0447\u043b\u0435\u043d\u0430\u043c\u0438 \u0410\u0410\u0422\u0424 (\u0410\u0441\u043e\u0446\u0456\u0430\u0446\u0456\u0457 \u041f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u0445 \u0442\u0430 \u0424\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0438\u0445 \u0410\u0441\u0435\u0441\u043e\u0440\u0456\u0432 \u0410\u043d\u0434\u043e\u0440\u0440\u0438), \u0430 \u0442\u0430\u043a\u043e\u0436 \u0437 \u0410\u0441\u043e\u0446\u0456\u0430\u0446\u0456\u0454\u044e \u0411\u0430\u043d\u043a\u0456\u0432 \u0410\u043d\u0434\u043e\u0440\u0440\u0438 (ABA), \u0449\u043e \u0434\u043e\u043f\u043e\u043c\u043e\u0436\u0435 \u043d\u0430\u043c \u043a\u043e\u043c\u043f\u043b\u0435\u043a\u0441\u043d\u043e \u043f\u0456\u0434\u0456\u0439\u0442\u0438 \u0434\u043e \u0432\u0438\u0440\u0456\u0448\u0435\u043d\u043d\u044f \u0442\u043e\u0433\u043e \u0447\u0438 \u0456\u043d\u0448\u043e\u0433\u043e \u043f\u043e\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u043e\u0433\u043e \u043f\u0435\u0440\u0435\u0434 \u043d\u0430\u043c\u0438 \u0437\u0430\u0432\u0434\u0430\u043d\u043d\u044f \u0442\u0430 \u0440\u043e\u0437\u0440\u043e\u0431\u0438\u0442\u0438 \u043e\u043f\u0442\u0438\u043c\u0430\u043b\u044c\u043d\u0435 \u0440\u0456\u0448\u0435\u043d\u043d\u044f \u0434\u043b\u044f \u0432\u0430\u0441 \u0442\u0430 \u0432\u0430\u0448\u043e\u0433\u043e \u0431\u0456\u0437\u043d\u0435\u0441\u0443.<\/span><\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-05ded29 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"05ded29\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e139a51\" data-id=\"e139a51\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f21afe2 elementor-position-left elementor-vertical-align-top elementor-widget elementor-widget-image-box\" data-id=\"f21afe2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><a href=\"https:\/\/andresident.net\/uk\/nachat-svoj-biznes-v-andorre\/\" tabindex=\"-1\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1280\" height=\"720\" src=\"https:\/\/andresident.net\/wp-content\/uploads\/2018\/10\/32-1-1.png\" class=\"attachment-full size-full wp-image-395\" alt=\"biznes_v_andorre\" srcset=\"https:\/\/andresident.net\/wp-content\/uploads\/2018\/10\/32-1-1.png 1280w, https:\/\/andresident.net\/wp-content\/uploads\/2018\/10\/32-1-1-300x169.png 300w, https:\/\/andresident.net\/wp-content\/uploads\/2018\/10\/32-1-1-768x432.png 768w, https:\/\/andresident.net\/wp-content\/uploads\/2018\/10\/32-1-1-1024x576.png 1024w, https:\/\/andresident.net\/wp-content\/uploads\/2018\/10\/32-1-1-480x270.png 480w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/><\/a><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\"><a href=\"https:\/\/andresident.net\/uk\/nachat-svoj-biznes-v-andorre\/\">\u0411\u0456\u0437\u043d\u0435\u0441 \u0432 \u0410\u043d\u0434\u043e\u0440\u0440\u0456<\/a><\/h3><p class=\"elementor-image-box-description\">\u0410\u043d\u0434\u043e\u0440\u0440\u0430 \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u044f\u0454 \u0456\u043d\u0442\u0435\u0440\u0435\u0441 \u044f\u043a \u044e\u0440\u0438\u0441\u0434\u0438\u043a\u0446\u0456\u044e \u0437 \u043f\u043e-\u0441\u043f\u0440\u0430\u0432\u0436\u043d\u044c\u043e\u043c\u0443 \u043f\u0440\u0438\u0432\u0430\u0431\u043b\u0438\u0432\u043e\u044e \u0441\u0438\u0441\u0442\u0435\u043c\u043e\u044e \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f, \u0434\u0430\u044e\u0447\u0438 \u0446\u0438\u043c \u043c\u043e\u0436\u043b\u0438\u0432\u0456\u0441\u0442\u044c \u043e\u043f\u0442\u0438\u043c\u0456\u0437\u0443\u0432\u0430\u0442\u0438 \u0441\u0432\u043e\u044e \u0431\u0456\u0437\u043d\u0435\u0441-\u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u0443.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fb5d22a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fb5d22a\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-03ac1ae\" data-id=\"03ac1ae\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-289f83a elementor-position-left elementor-vertical-align-top elementor-widget elementor-widget-image-box\" data-id=\"289f83a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><a href=\"https:\/\/andresident.net\/uk\/vid-na-zhitelstvo-v-andorre\/\" tabindex=\"-1\"><img decoding=\"async\" width=\"1280\" height=\"720\" src=\"https:\/\/andresident.net\/wp-content\/uploads\/2019\/04\/hero-starting.jpg\" class=\"attachment-full size-full wp-image-985\" alt=\"\" srcset=\"https:\/\/andresident.net\/wp-content\/uploads\/2019\/04\/hero-starting.jpg 1280w, https:\/\/andresident.net\/wp-content\/uploads\/2019\/04\/hero-starting-300x169.jpg 300w, https:\/\/andresident.net\/wp-content\/uploads\/2019\/04\/hero-starting-768x432.jpg 768w, https:\/\/andresident.net\/wp-content\/uploads\/2019\/04\/hero-starting-1024x576.jpg 1024w, https:\/\/andresident.net\/wp-content\/uploads\/2019\/04\/hero-starting-1140x641.jpg 1140w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/><\/a><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\"><a href=\"https:\/\/andresident.net\/uk\/vid-na-zhitelstvo-v-andorre\/\">\u0412\u0438\u0434 \u043d\u0430 \u043f\u0440\u043e\u0436\u0438\u0432\u0430\u043d\u043d\u044f<\/a><\/h3><p class=\"elementor-image-box-description\">\u042f\u043a\u0449\u043e \u0432\u0438 \u043f\u043b\u0430\u043d\u0443\u0454\u0442\u0435 \u0435\u043c\u0456\u0433\u0440\u0443\u0432\u0430\u0442\u0438 \u0437\u0456 \u0441\u0432\u043e\u0454\u0457 \u043a\u0440\u0430\u0457\u043d\u0438 \u0456 \u043f\u0456\u0434\u0448\u0443\u043a\u0443\u0454\u0442\u0435 \u0433\u0456\u0434\u043d\u0456 \u0432\u0430\u0440\u0456\u0430\u043d\u0442\u0438, \u0410\u043d\u0434\u043e\u0440\u0440\u0430 \u043c\u043e\u0436\u0435 \u043f\u0440\u0435\u0442\u0435\u043d\u0434\u0443\u0432\u0430\u0442\u0438 \u043d\u0430 \u21161 \u0443 \u0432\u0430\u0448\u043e\u043c\u0443 \u0441\u043f\u0438\u0441\u043a\u0443 \u0437 \u0431\u0435\u0437\u043b\u0456\u0447\u0456 \u043f\u0440\u0438\u0447\u0438\u043d.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u041f\u043e\u0434\u0430\u0442\u043a\u0438 \u043d\u0430 \u0434\u043e\u0445\u043e\u0434\u0438 \u043f\u0440\u0438\u0432\u0430\u0442\u043d\u0438\u0445 \u043e\u0441\u0456\u0431 \u041f\u043e\u0434\u0430\u0442\u043a\u0438 \u043d\u0430 \u0434\u043e\u0445\u043e\u0434\u0438\u00a0 \u0444\u0456\u0437. \u043e\u0441\u0456\u0431. \u0432 \u0410\u043d\u0434\u043e\u0440\u0440\u0456 \u0441\u0442\u044f\u0433\u0443\u0454\u0442\u044c\u0441\u044f \u0437\u0430 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