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\u0627\u0648\u0644\u0627 : \u0644\u0627 \u064a\u062a\u0636\u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u062c\u062f\u064a\u062f \u0646\u0635\u0648\u0635\u0627 \u062a\u0634\u062c\u0639 \u0639\u0644\u0649 \u0627\u0646\u062f\u0645\u0627\u062c \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u0625\u0639\u0627\u062f\u0629 \u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0627\u0631\u0628\u0627\u062d \u062f\u0627\u062e\u0644 \u0627\u0644\u0627\u0631\u062f\u0646 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0645\u0646\u062d \u0627\u0639\u0641\u0627\u0621\u0627\u062a \u0636\u0631\u064a\u0628\u064a\u0629 . \u0641\u0643\u064a\u0641 \u064a\u0646\u0633\u062c\u0645 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u062c\u062f\u064a\u062f \u0645\u0639 \u0645\u0634\u0631\u0648\u0639 \u0642\u0627\u0646\u0648\u0646 \u062a\u0634\u062c\u064a\u0639 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0630\u064a \u062a\u0642\u0648\u0645 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u062d\u0627\u0644\u064a\u0627 \u0628\u0627\u0639\u062f\u0627\u062f\u0647 \u0644\u062a\u062d\u0642\u064a\u0642 \u0647\u0630\u0647 \u0627\u0644\u063a\u0627\u064a\u0629 .
\u062b\u0627\u0646\u064a\u0627: \u062c\u0627\u0621 \u0641\u064a \u0645\u0634\u0631\u0648\u0639 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u062a\u0635\u0627\u0639\u062f\u064a\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u062a\u0644\u0628\u064a\u0629 \u0644\u0645\u0627 \u062c\u0627\u0621 \u0641\u064a \u0627\u0644\u0645\u0627\u062f\u0629 \u0627\u0644\u0645\u0627\u062f\u0629 111 \u0645\u0646 \u0627\u0644\u062f\u0633\u062a\u0648\u0631\u060c \u0648\u062c\u0627\u0621\u062a \u0627\u0644\u062a\u0635\u0627\u0639\u062f\u064a\u0629 \u0628\u0634\u0631\u0627\u0626\u062d \u0648\u0646\u0633\u0628 \u0645\u0626\u0648\u064a\u0629 \u0623\u0643\u062b\u0631 \u0645\u0645\u0627 \u062c\u0627\u0621 \u0641\u064a \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0633\u0627\u0628\u0642 . \u0648\u0645\u0639 \u0623\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u064a\u062a\u0648\u062e\u0649 \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0639\u062f\u0627\u0644\u0629 \u0648\u062a\u0648\u0627\u0632\u0646 \u0627\u0644\u0639\u0628\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0645\u0639 \u0627\u0644\u0637\u0627\u0642\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0644\u0644\u0645\u0643\u0644\u0641 \u0641\u0625\u0646 \u062a\u0635\u0627\u0639\u062f\u064a\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0644\u0627 \u062a\u0639\u0646\u064a \u0627\u0646 \u062a\u0633\u0627\u0648\u064a \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0628\u064a\u0646 \u0627\u0644\u0641\u0631\u062f \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0628\u062d\u062f\u0648\u062f 30 \u0628\u0627\u0644\u0645\u0627\u0626\u0629 .
\u062b\u0627\u0644\u062b\u0627 : \u0627\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0642\u062a\u0631\u062d\u0629 \u0644\u0644\u0634\u062e\u0635 \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631\u064a \u0641\u064a \u0627\u0644\u0645\u0634\u0631\u0648\u0639 \u0627\u0644\u062c\u062f\u064a\u062f 15% \u0639\u0646 \u0627\u0648\u0644 100 \u0627\u0644\u0641 \u062f\u064a\u0646\u0627\u0631 \u062b\u0645 25% \u0639\u0645\u0627 \u062a\u0644\u0627\u0647\u0627 \u060c \u0628\u0627\u0633\u062a\u062b\u0646\u0627\u0621 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0628\u0646\u0648\u0643 \u0648\u0627\u0644\u062a\u0623\u0645\u064a\u0646 \u0648\u0627\u0644\u062a\u0639\u062f\u064a\u0646 \u0627\u0635\u0628\u062d\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 35% \u060c \u0627\u0646 \u0630\u0644\u0643 \u064a\u0639\u062f \u062a\u0631\u0627\u062c\u0639\u0627 \u0648\u064a\u0634\u0643\u0644 \u0639\u0628\u0626\u0627 \u0636\u0631\u064a\u0628\u064a\u0627 \u0627\u0636\u0627\u0641\u064a\u0627 \u062e\u0627\u0635\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0629 \u0648\u0627\u0644\u0635\u063a\u064a\u0631\u0629 \u0628\u0639\u0643\u0633 \u0645\u0627 \u0646\u0627\u062f\u062a \u0628\u0647 \u0647\u064a\u0626\u0627\u062a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u062e\u0627\u0635 .
\u0648\u0643\u0646\u0627 \u0642\u062f \u062a\u0642\u062f\u0645\u0646\u0627 \u0633\u0627\u0628\u0642\u0627 \u0628\u0627\u0642\u062a\u0631\u0627\u062d \u0641\u064a \u0631\u0633\u0627\u0644\u0629 \u0645\u0648\u062c\u0647\u0629 \u0644\u0645\u0639\u0627\u0644\u064a \u0648\u0632\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u0627\u0646 \u062a\u0641\u0631\u0636 \u0646\u0633\u0628\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u062a\u0635\u0627\u0639\u062f\u064a\u0627 \u0639\u0644\u0649 \u0627\u0644\u0645\u0646\u0634\u0627\u062a \u0628\u063a\u0636 \u0627\u0644\u0646\u0638\u0631 \u0639\u0646 \u0627\u0644\u0642\u0637\u0627\u0639\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u0646\u062d\u0648 \u0627\u0644\u062a\u0627\u0644\u064a :
1- \u0627\u0648\u0644 \u0645\u0644\u064a\u0648\u0646 \u062f\u064a\u0646\u0627\u0631 \u0645\u0646 \u0627\u0644\u062f\u062e\u0644 \u062a\u0633\u062a\u0648\u0641\u0649 \u0639\u0644\u064a\u0647 \u0636\u0631\u064a\u0628\u0629 \u0628\u0646\u0633\u0628\u0629 15%
2- \u062b\u0627\u0646\u064a \u0645\u0644\u064a\u0648\u0646 \u062f\u064a\u0646\u0627\u0631 \u0646\u0633\u0628\u0629 20%
3- \u062b\u0627\u0644\u062b \u0645\u0644\u064a\u0648\u0646 \u062f\u064a\u0646\u0627\u0631 \u0646\u0633\u0628\u0629 30%
4- \u0641\u0645\u0627 \u0641\u0648\u0642 \u0646\u0633\u0628\u0629 35%
\u0631\u0627\u0628\u0639\u0627: \u0627\u0644\u0645\u0627\u062f\u0629 3
1- \u064a\u062e\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 (20%) \u0645\u0646 \u0645\u062c\u0645\u0648\u0639 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0635\u0627\u0641\u064a \u0627\u0644\u0630\u064a \u062a\u062d\u0642\u0642\u0647 \u0641\u0631\u0648\u0639 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0644\u0629 \u062e\u0627\u0631\u062c \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u064a\u0644\u0627\u062d\u0638 \u0623\u0646 \u0647\u0630\u0627 \u0627\u0644\u0628\u0646\u062f \u064a\u062a\u0639\u0627\u0631\u0636 \u0645\u0639 \u0627\u0644\u0628\u0646\u062f ( \u0623 ) \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 3 \u0627\u0644\u0630\u064a \u064a\u0646\u0635 \u0639\u0644\u0649 \u0623\u0646 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0647\u0648 \u0623\u064a \u062f\u062e\u0644 \u064a\u062a\u0623\u062a\u0649 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629.
2- \u0646\u0635\u062a \u0647\u0630\u0647 \u0627\u0644\u0645\u0627\u062f\u0629 \u0639\u0644\u0649 \u0627\u062e\u0636\u0627\u0639 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0645\u062a\u0627\u062a\u064a \u0645\u0646 \u0628\u064a\u0639 \u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0627\u0644\u0645\u0646\u062a\u062c\u0629 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0633\u0648\u0627\u0621 \u062a\u0645 \u0628\u064a\u0639\u0647\u0627 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0623\u0648 \u062a\u0635\u062f\u064a\u0631\u0647\u0627 \u0645\u0646\u0647\u0627.
\u0627\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u0627\u062f\u0629 \u062a\u062a\u0646\u0627\u0642\u0636 \u0648\u0633\u064a\u0627\u0633\u0629 \u062a\u0634\u062c\u064a\u0639 \u0627\u0644\u0635\u0627\u062f\u0631\u0627\u062a \u0648\u062a\u0644\u063a\u064a \u0627\u0644\u0645\u0632\u0627\u064a\u0627 \u0627\u0644\u062a\u064a \u0645\u0646\u062d\u062a \u0644\u0644\u0627\u0631\u062f\u0646 \u0628\u0645\u0648\u062c\u0628 \u0627\u062a\u0641\u0627\u0642\u064a\u0629 WTO \u0627\u0644\u062a\u064a \u0627\u062a\u0627\u062d\u062a \u0627\u0639\u0641\u0627\u0621 \u0627\u0644\u0635\u0627\u062f\u0631\u0627\u062a \u0627\u0644\u0627\u0631\u062f\u0646\u064a\u0629 \u0645\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 .
\u062e\u0627\u0645\u0633\u0627 : \u0627\u0646 \u0627\u062e\u0636\u0627\u0639 \u062a\u0648\u0632\u064a\u0639\u0627\u062a \u0627\u0631\u0628\u0627\u062d \u0635\u0646\u0627\u062f\u064a\u0642 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0645\u0634\u062a\u0631\u0643 \u0627\u0644\u0645\u062a\u0623\u062a\u064a\u0629 \u0644\u0644\u0628\u0646\u0648\u0643 \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u060c \u0648\u0643\u0630\u0644\u0643 \u0627\u062e\u0636\u0627\u0639 \u0627\u0644\u0627\u0631\u0628\u0627\u062d \u0627\u0644\u0631\u0623\u0633\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062a\u0623\u062a\u064a\u0629 \u0645\u0646 \u0627\u0644\u0645\u062a\u0627\u062c\u0631\u0629 \u0628\u0627\u0644\u062d\u0635\u0635 \u0648\u0627\u0644\u0627\u0633\u0647\u0645 \u0648\u0633\u0646\u062f\u0627\u062a \u0627\u0644\u062e\u0632\u064a\u0646\u0629 \u0648\u0635\u0646\u0627\u062f\u064a\u0642 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0645\u0634\u062a\u0631\u0643 \u0633\u0648\u0641 \u064a\u0624\u062f\u064a \u0627\u0644\u0649 \u0639\u0632\u0648\u0641 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0641\u064a \u0633\u0648\u0642 \u0627\u0644\u0627\u0648\u0631\u0627\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 .<\/p>\n
\u0633\u0627\u062f\u0633\u0627: \u0627\u0644\u0645\u0627\u062f\u06296 – \u064a\u0639\u0641\u0649 \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0623\u0648\u0644 (100000) \u0645\u0626\u0629 \u0623\u0644\u0641 \u062f\u064a\u0646\u0627\u0631 \u0645\u0646 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062a\u0623\u062a\u064a \u0645\u0646 \u0646\u0634\u0627\u0637 \u0632\u0631\u0627\u0639\u064a \u062f\u0627\u062e\u0644 \u0627\u0644\u0645\u0645\u0644\u0643\u0629.
\u0643\u0627\u0646 \u0645\u0646 \u0627\u0644\u0648\u0627\u062c\u0628 \u0625\u0639\u0641\u0627\u0621 \u0643\u0627\u0645\u0644 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0632\u0631\u0627\u0639\u064a \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0632\u0631\u0627\u0639\u064a\u0629 \u0623\u0648 \u0631\u0641\u0639 \u0645\u0628\u0644\u063a \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0628\u0623\u0643\u062b\u0631 \u0645\u0646 100000 \u062f\u064a\u0646\u0627\u0631 \u0645\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0644\u062a\u0634\u062c\u064a\u0639 \u0627\u0644\u0632\u0631\u0627\u0639\u0629 .
\u0633\u0627\u0628\u0639\u0627 : \u0627\u0644\u0645\u0627\u062f\u0629 9 – \u0648\u062a\u0646\u0635 \u0639\u0644\u0649 \u0627\u0639\u0641\u0627\u0621\u0627\u062a \u062f\u062e\u0644 \u0627\u0644\u0627\u0641\u0631\u0627\u062f \u0628\u0645\u0628\u0644\u063a 9000 \u062f\u064a\u0646\u0627\u0631 \u0648\u0645\u062b\u0644\u0647\u0627 \u0639\u0646 \u0628\u0642\u064a\u0629 \u0627\u0641\u0631\u0627\u062f \u0627\u0644\u0639\u0627\u0626\u0644\u0629 \u0623\u064a \u062d\u062f\u062f\u062a \u0627\u0644\u0627\u0639\u0641\u0627\u0621\u0627\u062a \u0644\u0644\u0639\u0627\u0626\u0644\u0629 \u0628\u0627\u062c\u0645\u0627\u0644\u064a 18 \u0627\u0644\u0641 \u062f\u064a\u0646\u0627\u0631 \u0641\u064a\u0645\u0627 \u0643\u0627\u0646\u062a \u0641\u064a \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0633\u0627\u0628\u0642 \u062a\u0635\u0644 \u0627\u0644\u0649 24 \u0627\u0644\u0641 \u062f\u064a\u0646\u0627\u0631 \u0628\u0645\u0639\u0646\u0649 \u0627\u0646\u0647 \u062a\u0645 \u062a\u062e\u0641\u064a\u0636 \u0627\u0644\u0627\u0639\u0641\u0627\u0621\u0627\u062a \u0648\u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0627\u0641\u0631\u0627\u062f \u0641\u064a \u0638\u0644 \u0627\u0644\u0638\u0631\u0648\u0641 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0627\u0644\u0635\u0639\u0628\u0629 \u0627\u0644\u062a\u064a \u064a\u0645\u0631 \u0628\u0647\u0627 \u0627\u0644\u0645\u0648\u0627\u0637\u0646 \u0648\u062c\u0627\u0621 \u0627\u0644\u062a\u063a\u064a\u064a\u0631 \u0633\u0644\u0628\u064a\u0627 \u0644\u062a\u0635\u0628\u062d 10% \u062b\u0645 \u062a\u0645 \u0645\u0636\u0627\u0639\u0641\u062a\u0647\u0627 \u0627\u0644\u0649 20% \u0639\u0644\u0649 \u0627\u0644\u0639\u0634\u0631\u0629 \u0627\u0644\u0627\u0641 \u0627\u0644\u062a\u0627\u0644\u064a\u0629 \u0627\u0644\u0649 25% \u0639\u0645\u0627 \u064a\u0644\u064a\u0647\u0627 .<\/p>\n
\u0648\u062d\u0648\u0644 \u0627\u0644\u0645\u0648\u0636\u0648\u0639 \u0633\u0628\u0642 \u0648\u062a\u0642\u062f\u0645\u0646\u0627 \u0628\u0627\u0642\u062a\u0631\u0627\u062d \u0627\u0646 \u062a\u0643\u0648\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0634\u0631\u0627\u0626\u062d \u062f\u062e\u0644 \u0627\u0644\u0627\u0641\u0631\u0627\u062f \u062d\u0633\u0628\u0645\u0627 \u064a\u0644\u064a:
1- \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0630\u064a \u064a\u0632\u064a\u062f \u0639\u0646 20 \u0627\u0644\u0641 \u062f\u064a\u0646\u0627\u0631 \u0646\u0633\u0628\u0629 10%
2- \u062b\u0627\u0646\u064a 20 \u0627\u0644\u0641 \u062f\u064a\u0646\u0627\u0631 \u0646\u0633\u0628\u0629 15%
3- \u062b\u0627\u0644\u062b 20 \u0627\u0644\u0641 \u062f\u064a\u0646\u0627\u0631 \u0646\u0633\u0628\u0629 20%
4- \u0645\u0627 \u064a\u0632\u064a\u062f \u0639\u0644\u0649 \u0630\u0644\u0643 \u0646\u0633\u0628\u0629 25%<\/p>\n
\u062b\u0627\u0645\u0646\u0627 : \u0627\u0644\u0645\u0627\u062f\u0629 11- \u0639\u0648\u0645\u0644\u062a \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0627\u0641\u0631\u0627\u062f( \u0627\u0644\u062a\u0636\u0627\u0645\u0646 \u0648\u0627\u0644\u062a\u0648\u0635\u064a\u0629 \u0627\u0644\u0628\u0633\u064a\u0637\u0629 \u0648\u0627\u0644\u062a\u0648\u0635\u064a\u0629 \u0628\u0627\u0644\u0623\u0633\u0647\u0645 ) \u0643\u0634\u062e\u0635 \u0627\u0639\u062a\u0628\u0627\u0631\u064a \u060c\u0627\u0646 \u062a\u0635\u0627\u0639\u062f \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0628\u0647\u0630\u0627 \u0627\u0644\u0634\u0643\u0644 \u0645\u062c\u062d\u0641 \u0628\u062d\u0642 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u060c \u0641\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0643\u0628\u064a\u0631\u0629 \u0648\u0627\u0644\u0635\u063a\u064a\u0631\u0629 \u062a\u062f\u0641\u0639 \u0646\u0633\u0628\u0629 \u0645\u0648\u062d\u062f\u0629 \u0639\u0644\u0649 \u0623\u0631\u0628\u0627\u062d\u0647\u0627 .
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