{"id":15681,"date":"2026-11-04T10:00:48","date_gmt":"2026-11-04T08:00:48","guid":{"rendered":"https:\/\/audit-invest.com.ua\/?p=15681"},"modified":"2026-11-03T13:31:20","modified_gmt":"2026-11-03T11:31:20","slug":"majbutnya-reforma-ttsu-yaki-zminy-ochikuyut-biznes-z-2028-roku","status":"publish","type":"post","link":"https:\/\/audit-invest.com.ua\/en\/articles\/blog\/majbutnya-reforma-ttsu-yaki-zminy-ochikuyut-biznes-z-2028-roku","title":{"rendered":"\u041c\u0430\u0439\u0431\u0443\u0442\u043d\u044f \u0440\u0435\u0444\u043e\u0440\u043c\u0430 \u0422\u0426\u0423: \u044f\u043a\u0456 \u0437\u043c\u0456\u043d\u0438 \u043e\u0447\u0456\u043a\u0443\u044e\u0442\u044c \u0431\u0456\u0437\u043d\u0435\u0441 \u0437 2028 \u0440\u043e\u043a\u0443"},"content":{"rendered":"<p class=\"qtranxs-available-languages-message qtranxs-available-languages-message-en\">Sorry, this entry is only available in <a href=\"https:\/\/audit-invest.com.ua\/ua\/wp-json\/wp\/v2\/posts\/15681\" class=\"qtranxs-available-language-link qtranxs-available-language-link-ua\" title=\"\u0423\u043a\u0440\u0430\u0457\u043d\u0441\u044c\u043a\u0430\">\u0423\u043a\u0440\u0430\u0457\u043d\u0441\u044c\u043a\u0430<\/a>.<\/p><p><\/p>\n<div class=\"tcu-risks-article\" style=\"font-family: Arial, sans-serif; line-height: 1.6; color: #333; max-width: 850px; margin: 20px auto;\">\n<p><!-- \u0411\u043b\u043e\u043a \u0430\u0432\u0442\u043e\u0440\u0430 --><\/p>\n<div style=\"display: flex; align-items: center; gap: 16px; border: 1px solid #cdcfd1; padding: 14px; border-radius: 12px; margin-bottom: 20px; background: #fff;\">\n<p><img loading=\"lazy\" decoding=\"async\" style=\"border-radius: 50%; border: 2px solid #246a9d;\" src=\"https:\/\/audit-invest.com.ua\/wp-content\/uploads\/2026\/10\/SHynkarenko-Kateryna-1-.png\" alt=\"\u0428\u0438\u043d\u043a\u0430\u0440\u0435\u043d\u043a\u043e \u041a\u0430\u0442\u0435\u0440\u0438\u043d\u0430\" width=\"110\" height=\"110\" \/><\/p>\n<div><span style=\"font-family: helvetica, arial, sans-serif;\"><strong style=\"color: #246a9d;\">\u041f\u0456\u0434\u0433\u043e\u0442\u043e\u0432\u043b\u0435\u043d\u043e:<\/strong><\/span><br \/>\n<span style=\"font-size: 15px; color: #333333; font-family: helvetica, arial, sans-serif;\"><br \/>\n<strong><span data-teams=\"true\">\u0428\u0438\u043d\u043a\u0430\u0440\u0435\u043d\u043a\u043e \u041a\u0430\u0442\u0435\u0440\u0438\u043d\u0430<\/span><\/strong>,<br \/>\n<span style=\"opacity: .9;\">\u0410\u043d\u0430\u043b\u0456\u0442\u0438\u043a \u0414\u0435\u043f\u0430\u0440\u0442\u0430\u043c\u0435\u043d\u0442\u0443 \u0422\u0426\u0423\u00a0<\/span><br \/>\n<\/span><\/div>\n<\/div>\n<p><!-- \u0417\u043c\u0456\u0441\u0442 --><\/p>\n<div style=\"border: 1px solid #246a9d; padding: 20px; margin-bottom: 30px; border-radius: 8px; background-color: #fff;\">\n<h3 style=\"margin-top: 0; color: #246a9d;\">\u0417\u043c\u0456\u0441\u0442 \u0441\u0442\u0430\u0442\u0442\u0456<\/h3>\n<ol style=\"margin-bottom: 0;\">\n<li><a style=\"text-decoration: none; color: #246a9d;\" href=\"#key-changes\">12 \u043a\u043b\u044e\u0447\u043e\u0432\u0438\u0445 \u043d\u043e\u0432\u043e\u0432\u0432\u0435\u0434\u0435\u043d\u044c \u0443 \u043f\u0440\u0430\u0432\u0438\u043b\u0430\u0445 \u0422\u0426\u0423 \u0437 2028 \u0440\u043e\u043a\u0443<\/a><\/li>\n<li><a style=\"text-decoration: none; color: #246a9d;\" href=\"#business-impact\">\u0429\u043e \u0446\u0435 \u043e\u0437\u043d\u0430\u0447\u0430\u0454 \u0434\u043b\u044f \u0431\u0456\u0437\u043d\u0435\u0441\u0443?<\/a><\/li>\n<li><a style=\"text-decoration: none; color: #246a9d;\" href=\"#status-warning\">\u0421\u0442\u0430\u0442\u0443\u0441 \u0437\u0430\u043a\u043e\u043d\u043e\u043f\u0440\u043e\u0454\u043a\u0442\u0443 \u0442\u0430 \u0440\u0435\u043a\u043e\u043c\u0435\u043d\u0434\u0430\u0446\u0456\u0457 \u0435\u043a\u0441\u043f\u0435\u0440\u0442\u0456\u0432<\/a><\/li>\n<\/ol>\n<\/div>\n<h2 id=\"reform-goals\" style=\"color: #246a9d; border-bottom: 2px solid #246a9d; padding-bottom: 10px; margin-top: 30px; font-size: 22px;\">\u041c\u0435\u0442\u0430 \u0440\u0435\u0444\u043e\u0440\u043c\u0438 \u0422\u0426\u0423 \u0442\u0430 \u0437\u0430\u043a\u043e\u043d\u043e\u043f\u0440\u043e\u0454\u043a\u0442 \u2116 16035<\/h2>\n<p>\u041d\u0430\u0440\u0430\u0437\u0456 \u041a\u043e\u043c\u0456\u0442\u0435\u0442\u043e\u043c \u0412\u0420\u0423 \u043e\u043f\u0440\u0430\u0446\u044c\u043e\u0432\u0443\u0454\u0442\u044c\u0441\u044f \u0437\u0430\u043a\u043e\u043d\u043e\u043f\u0440\u043e\u0454\u043a\u0442 \u2116 16035, \u044f\u043a\u0438\u0439 \u043f\u0435\u0440\u0435\u0434\u0431\u0430\u0447\u0430\u0454 \u0441\u0443\u0442\u0442\u0454\u0432\u0435 \u043e\u043d\u043e\u0432\u043b\u0435\u043d\u043d\u044f \u043f\u0440\u0430\u0432\u0438\u043b \u0442\u0440\u0430\u043d\u0441\u0444\u0435\u0440\u0442\u043d\u043e\u0433\u043e \u0446\u0456\u043d\u043e\u0443\u0442\u0432\u043e\u0440\u0435\u043d\u043d\u044f (\u0422\u0426\u0423). \u041e\u0441\u043d\u043e\u0432\u043d\u0430 \u043c\u0435\u0442\u0430 \u0437\u043c\u0456\u043d &#8211; \u043d\u0430\u0431\u043b\u0438\u0436\u0435\u043d\u043d\u044f \u0443\u043a\u0440\u0430\u0457\u043d\u0441\u044c\u043a\u043e\u0433\u043e \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0432\u0441\u0442\u0432\u0430 \u0434\u043e \u041d\u0430\u0441\u0442\u0430\u043d\u043e\u0432 \u041e\u0415\u0421\u0420, \u043f\u043e\u0441\u0438\u043b\u0435\u043d\u043d\u044f \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0433\u043e \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044e \u0442\u0430 \u0432\u0434\u043e\u0441\u043a\u043e\u043d\u0430\u043b\u0435\u043d\u043d\u044f \u043c\u0435\u0445\u0430\u043d\u0456\u0437\u043c\u0456\u0432 \u0437\u0430\u0441\u0442\u043e\u0441\u0443\u0432\u0430\u043d\u043d\u044f \u043f\u0440\u0438\u043d\u0446\u0438\u043f\u0443 \u00ab\u0432\u0438\u0442\u044f\u0433\u043d\u0443\u0442\u043e\u0457 \u0440\u0443\u043a\u0438\u00bb.<\/p>\n<h2 id=\"key-changes\" style=\"color: #246a9d; border-bottom: 2px solid #246a9d; padding-bottom: 10px; margin-top: 40px; font-size: 22px;\">12 \u043a\u043b\u044e\u0447\u043e\u0432\u0438\u0445 \u043d\u043e\u0432\u043e\u0432\u0432\u0435\u0434\u0435\u043d\u044c \u0443 \u043f\u0440\u0430\u0432\u0438\u043b\u0430\u0445 \u0422\u0426\u0423 \u0437 2028 \u0440\u043e\u043a\u0443<\/h2>\n<div style=\"display: flex; flex-direction: column; gap: 14px; margin: 25px 0;\">\n<p><!-- 1 --><\/p>\n<div style=\"background: #ffffff; border: 1px solid #e1e8ed; border-left: 5px solid #246a9d; border-radius: 8px; padding: 16px 20px; box-shadow: 0 2px 4px rgba(0,0,0,0.04);\">\n<div style=\"display: flex; align-items: center; gap: 10px; margin-bottom: 6px;\"><span style=\"background: #246a9d; color: #fff; font-size: 12px; font-weight: bold; padding: 2px 8px; border-radius: 4px;\">01<\/span><br \/>\n<strong style=\"color: #1a4d7c; font-size: 16px;\">\u0420\u043e\u0437\u0448\u0438\u0440\u0435\u043d\u043d\u044f \u043f\u0435\u0440\u0435\u043b\u0456\u043a\u0443 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044c\u043e\u0432\u0430\u043d\u0438\u0445 \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0439<\/strong><\/div>\n<p style=\"margin: 0; font-size: 15px; color: #444;\">\u041f\u0440\u0430\u0432\u0438\u043b\u0430 \u0422\u0426\u0423 \u043f\u0440\u043e\u043f\u043e\u043d\u0443\u0454\u0442\u044c\u0441\u044f \u043f\u043e\u0448\u0438\u0440\u0438\u0442\u0438 \u043d\u0430 \u043e\u043a\u0440\u0435\u043c\u0456 \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0457 \u043c\u0456\u0436 \u043f\u043e\u0432\u2019\u044f\u0437\u0430\u043d\u0438\u043c\u0438 \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0430\u043c\u0438 \u0423\u043a\u0440\u0430\u0457\u043d\u0438, \u0437\u043e\u043a\u0440\u0435\u043c\u0430 \u044f\u043a\u0449\u043e \u043a\u043e\u043d\u0442\u0440\u0430\u0433\u0435\u043d\u0442 \u043c\u0430\u0454 \u0437\u0431\u0438\u0442\u043a\u0438 \u043f\u043e\u043d\u0430\u0434 3 \u043c\u043b\u043d \u0454\u0432\u0440\u043e \u0430\u0431\u043e \u043a\u043e\u0440\u0438\u0441\u0442\u0443\u0454\u0442\u044c\u0441\u044f \u043f\u0456\u043b\u044c\u0433\u043e\u0432\u0438\u043c \u0440\u0435\u0436\u0438\u043c\u043e\u043c \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f.<\/p>\n<\/div>\n<p><!-- 2 --><\/p>\n<div style=\"background: #ffffff; border: 1px solid #e1e8ed; border-left: 5px solid #246a9d; border-radius: 8px; padding: 16px 20px; box-shadow: 0 2px 4px rgba(0,0,0,0.04);\">\n<div style=\"display: flex; align-items: center; gap: 10px; margin-bottom: 6px;\"><span style=\"background: #246a9d; color: #fff; font-size: 12px; font-weight: bold; padding: 2px 8px; border-radius: 4px;\">02<\/span><br \/>\n<strong style=\"color: #1a4d7c; font-size: 16px;\">\u041f\u0435\u0440\u0435\u0433\u043b\u044f\u0434 \u0432\u0430\u0440\u0442\u0456\u0441\u043d\u0438\u0445 \u043a\u0440\u0438\u0442\u0435\u0440\u0456\u0457\u0432<\/strong><\/div>\n<p style=\"margin: 0; font-size: 15px; color: #444;\">\u041f\u0435\u0440\u0435\u0434\u0431\u0430\u0447\u0430\u0454\u0442\u044c\u0441\u044f \u0441\u043a\u0430\u0441\u0443\u0432\u0430\u043d\u043d\u044f \u0447\u0438\u043d\u043d\u0438\u0445 \u043f\u043e\u0440\u043e\u0433\u0456\u0432 \u0434\u043b\u044f \u0432\u0438\u0437\u043d\u0430\u043d\u043d\u044f \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0439 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044c\u043e\u0432\u0430\u043d\u0438\u043c\u0438 (150 \u043c\u043b\u043d \u0433\u0440\u043d \/ 10 \u043c\u043b\u043d \u0433\u0440\u043d) \u0442\u0430 \u0437\u0430\u043f\u0440\u043e\u0432\u0430\u0434\u0436\u0435\u043d\u043d\u044f \u043d\u043e\u0432\u0438\u0445 \u043a\u0440\u0438\u0442\u0435\u0440\u0456\u0457\u0432 \u0441\u0443\u0442\u0442\u0454\u0432\u043e\u0441\u0442\u0456 \u0439 \u043e\u0446\u0456\u043d\u043a\u0438 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u0445 \u0440\u0438\u0437\u0438\u043a\u0456\u0432 \u0434\u043b\u044f \u0432\u0438\u0437\u043d\u0430\u043d\u043d\u044f \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0439 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044c\u043e\u0432\u0430\u043d\u0438\u043c\u0438.<\/p>\n<\/div>\n<p><!-- 3 --><\/p>\n<div style=\"background: #ffffff; border: 1px solid #e1e8ed; border-left: 5px solid #246a9d; border-radius: 8px; padding: 16px 20px; box-shadow: 0 2px 4px rgba(0,0,0,0.04);\">\n<div style=\"display: flex; align-items: center; gap: 10px; margin-bottom: 6px;\"><span style=\"background: #246a9d; color: #fff; font-size: 12px; font-weight: bold; padding: 2px 8px; border-radius: 4px;\">03<\/span><br \/>\n<strong style=\"color: #1a4d7c; font-size: 16px;\">\u041f\u043e\u0441\u0438\u043b\u0435\u043d\u043d\u044f \u0432\u0438\u043c\u043e\u0433 \u0434\u043e \u0430\u043d\u0430\u043b\u0456\u0437\u0443 \u0437\u0456\u0441\u0442\u0430\u0432\u043d\u043e\u0441\u0442\u0456<\/strong><\/div>\n<p style=\"margin: 0; font-size: 15px; color: #444;\">\u0423\u0442\u043e\u0447\u043d\u044e\u044e\u0442\u044c\u0441\u044f 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align-items: center; gap: 10px; margin-bottom: 6px;\"><span style=\"background: #246a9d; color: #fff; font-size: 12px; font-weight: bold; padding: 2px 8px; border-radius: 4px;\">04<\/span><br \/>\n<strong style=\"color: #1a4d7c; font-size: 16px;\">\u041f\u0440\u0456\u043e\u0440\u0438\u0442\u0435\u0442\u043d\u0435 \u0437\u0430\u0441\u0442\u043e\u0441\u0443\u0432\u0430\u043d\u043d\u044f \u043c\u0435\u0442\u043e\u0434\u0443 \u041f\u041d\u0426<\/strong><\/div>\n<p style=\"margin: 0; font-size: 15px; color: #444;\">\u0412\u0456\u0434\u043c\u043e\u0432\u0430 \u0432\u0456\u0434 \u043c\u0435\u0442\u043e\u0434\u0443 \u043f\u043e\u0440\u0456\u0432\u043d\u044f\u043b\u044c\u043d\u043e\u0457 \u043d\u0435\u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044c\u043e\u0432\u0430\u043d\u043e\u0457 \u0446\u0456\u043d\u0438 (\u041f\u041d\u0426) \u043c\u0430\u0454 \u0431\u0443\u0442\u0438 \u043f\u0440\u044f\u043c\u043e \u043e\u0431\u0491\u0440\u0443\u043d\u0442\u043e\u0432\u0430\u043d\u0430 \u0437\u0430 \u043d\u0430\u044f\u0432\u043d\u043e\u0441\u0442\u0456 \u0437\u0456\u0441\u0442\u0430\u0432\u043d\u0438\u0445 \u043d\u0435\u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044c\u043e\u0432\u0430\u043d\u0438\u0445 \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0439, \u0443 \u0442\u043e\u043c\u0443 \u0447\u0438\u0441\u043b\u0456 \u0437\u0430 \u043d\u0435\u043e\u0431\u0445\u0456\u0434\u043d\u043e\u0441\u0442\u0456 \u043f\u0440\u043e\u0432\u0435\u0434\u0435\u043d\u043d\u044f \u043a\u043e\u0440\u0438\u0433\u0443\u0432\u0430\u043d\u044c \u0437\u0456\u0441\u0442\u0430\u0432\u043d\u043e\u0441\u0442\u0456. \u041f\u0440\u0438 \u0446\u044c\u043e\u043c\u0443 \u043d\u0430\u0432\u0456\u0442\u044c \u043e\u0434\u043d\u0430 \u0437\u0456\u0441\u0442\u0430\u0432\u043d\u0430 \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u044f \u043c\u043e\u0436\u0435 \u0431\u0443\u0442\u0438 \u0434\u043e\u0441\u0442\u0430\u0442\u043d\u044c\u043e\u044e \u0434\u043b\u044f \u043e\u0431\u0491\u0440\u0443\u043d\u0442\u0443\u0432\u0430\u043d\u043d\u044f \u0440\u0438\u043d\u043a\u043e\u0432\u043e\u0441\u0442\u0456 \u0446\u0456\u043d \u0437\u0430 \u0443\u043c\u043e\u0432\u0438 \u043d\u0430\u0434\u0456\u0439\u043d\u043e\u0441\u0442\u0456 \u0442\u0430 \u0437\u0456\u0441\u0442\u0430\u0432\u043d\u043e\u0441\u0442\u0456 \u0434\u0430\u043d\u0438\u0445.<\/p>\n<\/div>\n<p><!-- 5 --><\/p>\n<div style=\"background: #ffffff; border: 1px solid #e1e8ed; border-left: 5px solid #246a9d; border-radius: 8px; padding: 16px 20px; box-shadow: 0 2px 4px rgba(0,0,0,0.04);\">\n<div style=\"display: flex; align-items: center; gap: 10px; margin-bottom: 6px;\"><span style=\"background: #246a9d; color: #fff; font-size: 12px; font-weight: bold; padding: 2px 8px; border-radius: 4px;\">05<\/span><br \/>\n<strong style=\"color: #1a4d7c; font-size: 16px;\">\u0420\u043e\u0437\u0448\u0438\u0440\u0435\u043d\u043d\u044f \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044e \u0437\u0430 \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u044f\u043c\u0438 \u0437 \u043f\u043e\u0441\u0442\u0456\u0439\u043d\u0438\u043c\u0438 \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043d\u0438\u0446\u0442\u0432\u0430\u043c\u0438<\/strong><\/div>\n<p style=\"margin: 0; font-size: 15px; color: #444;\">\u041f\u0435\u0440\u0435\u0434\u0431\u0430\u0447\u0430\u0454\u0442\u044c\u0441\u044f \u043f\u043e\u0448\u0438\u0440\u0435\u043d\u043d\u044f \u043f\u0440\u0430\u0432\u0438\u043b \u0422\u0426\u0423 \u043d\u0430 \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0457 \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0456\u0432 \u0456\u0437 \u0432\u043b\u0430\u0441\u043d\u0438\u043c\u0438 \u043f\u043e\u0441\u0442\u0456\u0439\u043d\u0438\u043c\u0438 \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043d\u0438\u0446\u0442\u0432\u0430\u043c\u0438 \u0437\u0430 \u043a\u043e\u0440\u0434\u043e\u043d\u043e\u043c, \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0457 \u043f\u043e\u0441\u0442\u0456\u0439\u043d\u0438\u0445 \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043d\u0438\u0446\u0442\u0432 \u043d\u0435\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0456\u0432 \u0456\u0437 \u043f\u043e\u0432\u2019\u044f\u0437\u0430\u043d\u0438\u043c\u0438 \u043e\u0441\u043e\u0431\u0430\u043c\u0438, \u0430 \u0442\u0430\u043a\u043e\u0436 \u043c\u0456\u0436 \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043d\u0438\u0446\u0442\u0432\u0430\u043c\u0438 \u043e\u0434\u043d\u043e\u0433\u043e \u043d\u0435\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0430. \u0422\u0430\u043a\u0456 \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0457 \u043c\u043e\u0436\u0443\u0442\u044c \u0432\u0438\u0437\u043d\u0430\u0432\u0430\u0442\u0438\u0441\u044f \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044c\u043e\u0432\u0430\u043d\u0438\u043c\u0438 \u0431\u0435\u0437 \u0437\u0430\u0441\u0442\u043e\u0441\u0443\u0432\u0430\u043d\u043d\u044f \u0432\u0430\u0440\u0442\u0456\u0441\u043d\u043e\u0433\u043e \u043f\u043e\u0440\u043e\u0433\u0443 \u0437\u0430 \u0443\u043c\u043e\u0432\u0438 \u0457\u0445 \u0432\u043f\u043b\u0438\u0432\u0443 \u043d\u0430 \u043e\u0431\u2019\u0454\u043a\u0442 \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f.<\/p>\n<\/div>\n<p><!-- 6 --><\/p>\n<div style=\"background: #ffffff; border: 1px solid #e1e8ed; border-left: 5px solid #246a9d; border-radius: 8px; padding: 16px 20px; box-shadow: 0 2px 4px rgba(0,0,0,0.04);\">\n<div style=\"display: flex; align-items: center; gap: 10px; margin-bottom: 6px;\"><span style=\"background: #246a9d; color: #fff; font-size: 12px; font-weight: bold; padding: 2px 8px; border-radius: 4px;\">06<\/span><br \/>\n<strong style=\"color: #1a4d7c; font-size: 16px;\">\u0421\u043a\u0430\u0441\u0443\u0432\u0430\u043d\u043d\u044f \u043a\u043e\u043d\u0446\u0435\u043f\u0446\u0456\u0457 \u0434\u0456\u043b\u043e\u0432\u043e\u0457 \u043c\u0435\u0442\u0438<\/strong><\/div>\n<p style=\"margin: 0; font-size: 15px; color: #444;\">\u041f\u0435\u0440\u0435\u0434\u0431\u0430\u0447\u0430\u0454\u0442\u044c\u0441\u044f \u0432\u0438\u043a\u043b\u044e\u0447\u0435\u043d\u043d\u044f \u0437 \u041f\u041a\u0423 \u043f\u043e\u043d\u044f\u0442\u0442\u044f \u00ab\u0440\u043e\u0437\u0443\u043c\u043d\u043e\u0457 \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u043e\u0457 \u043f\u0440\u0438\u0447\u0438\u043d\u0438 (\u0434\u0456\u043b\u043e\u0432\u043e\u0457 \u043c\u0435\u0442\u0438)\u00bb \u0442\u0430 \u043f\u043e\u0432\u2019\u044f\u0437\u0430\u043d\u0438\u0445 \u0456\u0437 \u043d\u0438\u043c \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u0445 \u043a\u043e\u0440\u0438\u0433\u0443\u0432\u0430\u043d\u044c. \u041d\u0430\u0442\u043e\u043c\u0456\u0441\u0442\u044c \u043e\u0446\u0456\u043d\u043a\u0430 \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0439 \u0437\u0434\u0456\u0439\u0441\u043d\u044e\u0432\u0430\u0442\u0438\u043c\u0435\u0442\u044c\u0441\u044f \u0437 \u0443\u0440\u0430\u0445\u0443\u0432\u0430\u043d\u043d\u044f\u043c \u0457\u0445 \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u043e\u0457 \u0441\u0443\u0442\u043d\u043e\u0441\u0442\u0456, \u043a\u043e\u043c\u0435\u0440\u0446\u0456\u0439\u043d\u043e\u0457 \u0440\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u043e\u0441\u0442\u0456 \u0442\u0430 \u0440\u0435\u0430\u043b\u044c\u043d\u043e \u0434\u043e\u0441\u0442\u0443\u043f\u043d\u0438\u0445 \u0430\u043b\u044c\u0442\u0435\u0440\u043d\u0430\u0442\u0438\u0432.<\/p>\n<\/div>\n<p><!-- 7 --><\/p>\n<div style=\"background: #ffffff; border: 1px solid #e1e8ed; border-left: 5px solid #246a9d; border-radius: 8px; padding: 16px 20px; box-shadow: 0 2px 4px rgba(0,0,0,0.04);\">\n<div style=\"display: flex; align-items: center; gap: 10px; margin-bottom: 6px;\"><span style=\"background: #246a9d; color: #fff; font-size: 12px; font-weight: bold; padding: 2px 8px; border-radius: 4px;\">07<\/span><br \/>\n<strong style=\"color: #1a4d7c; font-size: 16px;\">\u041f\u043e\u0441\u0438\u043b\u0435\u043d\u043d\u044f \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044e \u0437\u0430 \u043d\u0435\u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u044c\u043d\u0438\u043c\u0438 \u0430\u043a\u0442\u0438\u0432\u0430\u043c\u0438 (DEMPE)<\/strong><\/div>\n<p style=\"margin: 0; font-size: 15px; color: #444;\">\u041f\u0435\u0440\u0435\u0434\u0431\u0430\u0447\u0430\u0454\u0442\u044c\u0441\u044f \u0434\u0435\u0442\u0430\u043b\u044c\u043d\u0456\u0448\u0438\u0439 \u0430\u043d\u0430\u043b\u0456\u0437 \u0444\u0443\u043d\u043a\u0446\u0456\u0439 \u0437\u0456 \u0441\u0442\u0432\u043e\u0440\u0435\u043d\u043d\u044f, \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u0443, \u043f\u0456\u0434\u0442\u0440\u0438\u043c\u0430\u043d\u043d\u044f, \u0437\u0430\u0445\u0438\u0441\u0442\u0443 \u0442\u0430 \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u043d\u043d\u044f \u043d\u0435\u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u044c\u043d\u0438\u0445 \u0430\u043a\u0442\u0438\u0432\u0456\u0432 (DEMPE). \u0420\u043e\u0437\u043f\u043e\u0434\u0456\u043b \u0434\u043e\u0445\u043e\u0434\u0456\u0432 \u0432\u0456\u0434 \u0442\u0430\u043a\u0438\u0445 \u0430\u043a\u0442\u0438\u0432\u0456\u0432 \u0437\u0430\u043b\u0435\u0436\u0430\u0442\u0438\u043c\u0435 \u0432\u0456\u0434 \u0444\u0430\u043a\u0442\u0438\u0447\u043d\u043e \u0432\u0438\u043a\u043e\u043d\u0443\u0432\u0430\u043d\u0438\u0445 \u0444\u0443\u043d\u043a\u0446\u0456\u0439 \u0456 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044e \u0440\u0438\u0437\u0438\u043a\u0456\u0432, \u0430 \u043d\u0435 \u043b\u0438\u0448\u0435 \u0432\u0456\u0434 \u044e\u0440\u0438\u0434\u0438\u0447\u043d\u043e\u0433\u043e \u043f\u0440\u0430\u0432\u0430 \u0432\u043b\u0430\u0441\u043d\u043e\u0441\u0442\u0456.<\/p>\n<\/div>\n<p><!-- 8 --><\/p>\n<div style=\"background: #ffffff; border: 1px solid #e1e8ed; border-left: 5px solid #246a9d; border-radius: 8px; padding: 16px 20px; box-shadow: 0 2px 4px rgba(0,0,0,0.04);\">\n<div style=\"display: flex; align-items: center; gap: 10px; margin-bottom: 6px;\"><span style=\"background: #246a9d; color: #fff; font-size: 12px; font-weight: bold; padding: 2px 8px; border-radius: 4px;\">08<\/span><br \/>\n<strong style=\"color: #1a4d7c; font-size: 16px;\">\u041f\u0435\u0440\u0435\u0433\u043b\u044f\u0434 \u043f\u0440\u0430\u0432\u0438\u043b \u0444\u043e\u0440\u043c\u0443\u0432\u0430\u043d\u043d\u044f \u0434\u0456\u0430\u043f\u0430\u0437\u043e\u043d\u0443 \u0440\u0435\u043d\u0442\u0430\u0431\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0456 \u0442\u0430 \u043a\u043e\u0440\u0438\u0433\u0443\u0432\u0430\u043d\u044c<\/strong><\/div>\n<p style=\"margin: 0; font-size: 15px; color: #444;\">\u041f\u0435\u0440\u0435\u0434\u0431\u0430\u0447\u0430\u0454\u0442\u044c\u0441\u044f \u043c\u043e\u0436\u043b\u0438\u0432\u0456\u0441\u0442\u044c \u0437\u0430\u0441\u0442\u043e\u0441\u0443\u0432\u0430\u043d\u043d\u044f \u043f\u043e\u0432\u043d\u043e\u0433\u043e \u0430\u0431\u043e \u043c\u0456\u0436\u043a\u0432\u0430\u0440\u0442\u0438\u043b\u044c\u043d\u043e\u0433\u043e \u0434\u0456\u0430\u043f\u0430\u0437\u043e\u043d\u0443 \u0437\u0430\u043b\u0435\u0436\u043d\u043e \u0432\u0456\u0434 \u044f\u043a\u043e\u0441\u0442\u0456 \u0437\u0456\u0441\u0442\u0430\u0432\u043d\u043e\u0441\u0442\u0456. \u0423 \u0440\u0430\u0437\u0456 \u043e\u043a\u0440\u0435\u043c\u0438\u0445 \u043f\u043e\u0440\u0443\u0448\u0435\u043d\u044c, \u0437\u043e\u043a\u0440\u0435\u043c\u0430 \u043d\u0435\u043f\u043e\u0434\u0430\u043d\u043d\u044f \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u0446\u0456\u0457 \u0430\u0431\u043e \u043d\u0435\u0434\u043e\u0441\u0442\u043e\u0432\u0456\u0440\u043d\u043e\u0433\u043e \u0440\u043e\u0437\u043a\u0440\u0438\u0442\u0442\u044f \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0457, \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044e\u044e\u0447\u0438\u0439 \u043e\u0440\u0433\u0430\u043d \u0437\u043c\u043e\u0436\u0435 \u0437\u0434\u0456\u0439\u0441\u043d\u044e\u0432\u0430\u0442\u0438 \u043a\u043e\u0440\u0438\u0433\u0443\u0432\u0430\u043d\u043d\u044f \u0434\u043e \u043d\u0430\u0439\u0431\u0456\u043b\u044c\u0448 \u043d\u0435\u0432\u0438\u0433\u0456\u0434\u043d\u043e\u0433\u043e \u0434\u043b\u044f \u043f\u043b\u0430\u0442\u043d\u0438\u043a\u0430 \u0437\u043d\u0430\u0447\u0435\u043d\u043d\u044f \u0434\u0456\u0430\u043f\u0430\u0437\u043e\u043d\u0443 \u0437\u0430\u043c\u0456\u0441\u0442\u044c \u043c\u0435\u0434\u0456\u0430\u043d\u0438.<\/p>\n<\/div>\n<p><!-- 9 --><\/p>\n<div style=\"background: #ffffff; border: 1px solid #e1e8ed; border-left: 5px solid #246a9d; border-radius: 8px; padding: 16px 20px; box-shadow: 0 2px 4px rgba(0,0,0,0.04);\">\n<div style=\"display: flex; align-items: center; gap: 10px; margin-bottom: 6px;\"><span style=\"background: #246a9d; color: #fff; font-size: 12px; font-weight: bold; padding: 2px 8px; border-radius: 4px;\">09<\/span><br \/>\n<strong style=\"color: #1a4d7c; font-size: 16px;\">\u0420\u043e\u0437\u0448\u0438\u0440\u0435\u043d\u043d\u044f \u043f\u0440\u0435\u0434\u043c\u0435\u0442\u0430 \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u043e\u043a \u0422\u0426\u0423<\/strong><\/div>\n<p style=\"margin: 0; font-size: 15px; color: #444;\">\u041f\u0440\u043e\u043f\u043e\u043d\u0443\u0454\u0442\u044c\u0441\u044f \u043d\u0430\u0434\u0430\u0442\u0438 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044e\u044e\u0447\u0438\u043c \u043e\u0440\u0433\u0430\u043d\u0430\u043c \u043f\u0440\u0430\u0432\u043e \u043f\u0456\u0434 \u0447\u0430\u0441 \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u043e\u043a \u0434\u043e\u0442\u0440\u0438\u043c\u0430\u043d\u043d\u044f \u043f\u0440\u0438\u043d\u0446\u0438\u043f\u0443 \u00ab\u0432\u0438\u0442\u044f\u0433\u043d\u0443\u0442\u043e\u0457 \u0440\u0443\u043a\u0438\u00bb \u0434\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u044f\u0442\u0438 \u0432\u0438\u043a\u043e\u043d\u0430\u043d\u043d\u044f \u0456\u043d\u0448\u0438\u0445 \u0432\u0438\u043c\u043e\u0433 \u0449\u043e\u0434\u043e \u043f\u043e\u0434\u0430\u0442\u043a\u0443 \u043d\u0430 \u043f\u0440\u0438\u0431\u0443\u0442\u043e\u043a, \u044f\u043a\u0456 \u0431\u0435\u0437\u043f\u043e\u0441\u0435\u0440\u0435\u0434\u043d\u044c\u043e \u0441\u0442\u043e\u0441\u0443\u044e\u0442\u044c\u0441\u044f \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044c\u043e\u0432\u0430\u043d\u0438\u0445 \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0439.<\/p>\n<\/div>\n<p><!-- 10 --><\/p>\n<div style=\"background: #ffffff; border: 1px solid #e1e8ed; border-left: 5px solid #246a9d; border-radius: 8px; padding: 16px 20px; box-shadow: 0 2px 4px rgba(0,0,0,0.04);\">\n<div style=\"display: flex; align-items: center; gap: 10px; margin-bottom: 6px;\"><span style=\"background: #246a9d; color: #fff; font-size: 12px; font-weight: bold; padding: 2px 8px; border-radius: 4px;\">10<\/span><br \/>\n<strong style=\"color: #1a4d7c; font-size: 16px;\">\u0417\u043c\u0456\u043d\u0430 \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f \u043a\u043e\u043d\u0441\u0442\u0440\u0443\u043a\u0442\u0438\u0432\u043d\u0438\u0445 \u0434\u0438\u0432\u0456\u0434\u0435\u043d\u0434\u0456\u0432<\/strong><\/div>\n<p style=\"margin: 0; font-size: 15px; color: #444;\">\u041f\u0435\u0440\u0435\u0434\u0431\u0430\u0447\u0430\u0454\u0442\u044c\u0441\u044f \u0432\u0438\u0437\u043d\u0430\u0447\u0435\u043d\u043d\u044f \u0431\u0430\u0437\u0438 \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f \u043a\u043e\u043d\u0441\u0442\u0440\u0443\u043a\u0442\u0438\u0432\u043d\u0438\u0445 \u0434\u0438\u0432\u0456\u0434\u0435\u043d\u0434\u0456\u0432 \u0431\u0435\u0437\u043f\u043e\u0441\u0435\u0440\u0435\u0434\u043d\u044c\u043e \u0437\u0430 \u0441\u0443\u043c\u043e\u044e \u0422\u0426\u0423-\u043a\u043e\u0440\u0438\u0433\u0443\u0432\u0430\u043d\u043d\u044f \u0442\u0430 \u043f\u0456\u0434\u0432\u0438\u0449\u0435\u043d\u043d\u044f \u0441\u043f\u0435\u0446\u0456\u0430\u043b\u044c\u043d\u043e\u0457 \u0441\u0442\u0430\u0432\u043a\u0438 \u043f\u043e\u0434\u0430\u0442\u043a\u0443 \u0437 \u0434\u043e\u0445\u043e\u0434\u0456\u0432 \u043d\u0435\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0456\u0432 \u0456\u0437 15% \u0434\u043e 18%, \u044f\u043a\u0449\u043e \u0456\u043d\u0448\u0435 \u043d\u0435 \u0432\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u043e \u043c\u0456\u0436\u043d\u0430\u0440\u043e\u0434\u043d\u0438\u043c \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u043e\u043c. \u0421\u0442\u0440\u043e\u043a \u0441\u043f\u043b\u0430\u0442\u0438 \u2014 \u0434\u043e 1 \u0436\u043e\u0432\u0442\u043d\u044f \u0440\u043e\u043a\u0443, \u043d\u0430\u0441\u0442\u0443\u043f\u043d\u043e\u0433\u043e \u0437\u0430 \u0437\u0432\u0456\u0442\u043d\u0438\u043c.<\/p>\n<\/div>\n<p><!-- 11 --><\/p>\n<div style=\"background: #ffffff; border: 1px solid #e1e8ed; border-left: 5px solid #246a9d; border-radius: 8px; padding: 16px 20px; box-shadow: 0 2px 4px rgba(0,0,0,0.04);\">\n<div style=\"display: flex; align-items: center; gap: 10px; margin-bottom: 6px;\"><span style=\"background: #246a9d; color: #fff; font-size: 12px; font-weight: bold; padding: 2px 8px; border-radius: 4px;\">11<\/span><br \/>\n<strong style=\"color: #1a4d7c; font-size: 16px;\">\u041f\u043e\u0441\u0438\u043b\u0435\u043d\u043d\u044f \u0432\u0438\u043c\u043e\u0433 \u0434\u043e \u0434\u0430\u0442\u0438 \u0446\u0456\u043d\u043e\u0443\u0442\u0432\u043e\u0440\u0435\u043d\u043d\u044f \u0441\u0438\u0440\u043e\u0432\u0438\u043d\u043d\u0438\u0445 \u0442\u043e\u0432\u0430\u0440\u0456\u0432<\/strong><\/div>\n<p style=\"margin: 0; font-size: 15px; color: #444;\">\u041f\u0435\u0440\u0435\u0434\u0431\u0430\u0447\u0430\u0454\u0442\u044c\u0441\u044f \u043f\u0440\u0456\u043e\u0440\u0438\u0442\u0435\u0442\u043d\u0435 \u0437\u0430\u0441\u0442\u043e\u0441\u0443\u0432\u0430\u043d\u043d\u044f \u043a\u043e\u0442\u0438\u0440\u0443\u0432\u0430\u043b\u044c\u043d\u0438\u0445 \u0446\u0456\u043d \u043d\u0430 \u0434\u0430\u0442\u0443 \u0444\u0430\u043a\u0442\u0438\u0447\u043d\u043e\u0433\u043e \u0443\u0437\u0433\u043e\u0434\u0436\u0435\u043d\u043d\u044f \u0446\u0456\u043d\u0438 \u0432 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044c\u043e\u0432\u0430\u043d\u0456\u0439 \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0457. \u0423 \u0440\u0430\u0437\u0456 \u043d\u0435\u043f\u043e\u0434\u0430\u043d\u043d\u044f \u043f\u043e\u0432\u0456\u0434\u043e\u043c\u043b\u0435\u043d\u043d\u044f \u043f\u0440\u043e \u0443\u043a\u043b\u0430\u0434\u0435\u043d\u043d\u044f \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0443 \u043f\u0440\u043e\u0442\u044f\u0433\u043e\u043c 10 \u0440\u043e\u0431\u043e\u0447\u0438\u0445 \u0434\u043d\u0456\u0432 \u0430\u0431\u043e \u043d\u0435\u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u043d\u043e\u0441\u0442\u0456 \u0439\u043e\u0433\u043e \u0443\u043c\u043e\u0432 \u0444\u0430\u043a\u0442\u0438\u0447\u043d\u0438\u043c \u043e\u0431\u0441\u0442\u0430\u0432\u0438\u043d\u0430\u043c \u0434\u0430\u0442\u0443 \u0446\u0456\u043d\u043e\u0443\u0442\u0432\u043e\u0440\u0435\u043d\u043d\u044f \u0432\u0438\u0437\u043d\u0430\u0447\u0430\u0442\u0438\u043c\u0435 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044e\u044e\u0447\u0438\u0439 \u043e\u0440\u0433\u0430\u043d \u043d\u0430 \u043f\u0456\u0434\u0441\u0442\u0430\u0432\u0456 \u043d\u0430\u044f\u0432\u043d\u0438\u0445 \u0434\u043e\u043a\u0430\u0437\u0456\u0432. \u042f\u043a\u0449\u043e \u0432\u0441\u0442\u0430\u043d\u043e\u0432\u0438\u0442\u0438 \u0442\u0430\u043a\u0443 \u0434\u0430\u0442\u0443 \u043d\u0435\u043c\u043e\u0436\u043b\u0438\u0432\u043e, \u0437\u0430\u0441\u0442\u043e\u0441\u043e\u0432\u0443\u0432\u0430\u0442\u0438\u043c\u0443\u0442\u044c\u0441\u044f \u0441\u0435\u0440\u0435\u0434\u043d\u0456 \u043a\u043e\u0442\u0438\u0440\u0443\u0432\u0430\u043b\u044c\u043d\u0456 \u0446\u0456\u043d\u0438 \u043d\u0430 \u0434\u0430\u0442\u0443 \u0432\u0456\u0434\u0432\u0430\u043d\u0442\u0430\u0436\u0435\u043d\u043d\u044f \u0442\u043e\u0432\u0430\u0440\u0443.<\/p>\n<\/div>\n<p><!-- 12 --><\/p>\n<div style=\"background: #ffffff; border: 1px solid #e1e8ed; border-left: 5px solid #246a9d; border-radius: 8px; padding: 16px 20px; box-shadow: 0 2px 4px rgba(0,0,0,0.04);\">\n<div style=\"display: flex; align-items: center; gap: 10px; margin-bottom: 6px;\"><span style=\"background: #246a9d; color: #fff; font-size: 12px; font-weight: bold; padding: 2px 8px; border-radius: 4px;\">12<\/span><br \/>\n<strong style=\"color: #1a4d7c; font-size: 16px;\">\u0417\u043c\u0456\u043d\u0430 \u0448\u0442\u0440\u0430\u0444\u043d\u0438\u0445 \u0441\u0430\u043d\u043a\u0446\u0456\u0439<\/strong><\/div>\n<p style=\"margin: 0; font-size: 15px; color: #444;\">\u041f\u0440\u043e\u043f\u043e\u043d\u0443\u0454\u0442\u044c\u0441\u044f \u0437\u0430\u043f\u0440\u043e\u0432\u0430\u0434\u0438\u0442\u0438 \u0434\u0438\u0444\u0435\u0440\u0435\u043d\u0446\u0456\u0439\u043e\u0432\u0430\u043d\u0456 \u0448\u0442\u0440\u0430\u0444\u0438 \u0443 \u0440\u043e\u0437\u043c\u0456\u0440\u0456 7%, 10% \u0430\u0431\u043e 15% \u0432\u0456\u0434 \u0441\u0443\u043c\u0438 \u043a\u043e\u0440\u0438\u0433\u0443\u0432\u0430\u043d\u043d\u044f \u0437\u0430\u043b\u0435\u0436\u043d\u043e \u0432\u0456\u0434 \u043e\u0431\u0441\u0442\u0430\u0432\u0438\u043d \u043f\u043e\u0440\u0443\u0448\u0435\u043d\u043d\u044f.<\/p>\n<\/div>\n<\/div>\n<h2 id=\"business-impact\" style=\"color: #246a9d; border-bottom: 2px solid #246a9d; padding-bottom: 10px; margin-top: 40px; font-size: 22px;\">\u0429\u043e \u0446\u0435 \u043e\u0437\u043d\u0430\u0447\u0430\u0454 \u0434\u043b\u044f \u0431\u0456\u0437\u043d\u0435\u0441\u0443?<\/h2>\n<p>\u0417\u0430\u043f\u0440\u043e\u043f\u043e\u043d\u043e\u0432\u0430\u043d\u0456 \u0437\u043c\u0456\u043d\u0438 \u043c\u043e\u0436\u0443\u0442\u044c \u0441\u0443\u0442\u0442\u0454\u0432\u043e \u0437\u0431\u0456\u043b\u044c\u0448\u0438\u0442\u0438 \u043a\u0456\u043b\u044c\u043a\u0456\u0441\u0442\u044c \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0439, \u044f\u043a\u0456 \u043f\u0456\u0434\u043b\u044f\u0433\u0430\u0442\u0438\u043c\u0443\u0442\u044c \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044e, \u0442\u0430 \u043f\u043e\u0441\u0438\u043b\u0438\u0442\u0438 \u0432\u0438\u043c\u043e\u0433\u0438 \u0434\u043e \u043f\u0456\u0434\u0433\u043e\u0442\u043e\u0432\u043a\u0438 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u0446\u0456\u0457 \u0437 \u0422\u0426\u0423. \u041e\u0441\u043e\u0431\u043b\u0438\u0432\u0443 \u0443\u0432\u0430\u0433\u0443 \u0432\u0430\u0440\u0442\u043e \u043f\u0440\u0438\u0434\u0456\u043b\u0438\u0442\u0438 \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u044f\u043c \u0456\u0437 \u043f\u043e\u0432\u2019\u044f\u0437\u0430\u043d\u0438\u043c\u0438 \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0430\u043c\u0438, \u043e\u0431\u0491\u0440\u0443\u043d\u0442\u0443\u0432\u0430\u043d\u043d\u044e \u0440\u0438\u043d\u043a\u043e\u0432\u043e\u0441\u0442\u0456 \u0446\u0456\u043d \u0442\u0430 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u043b\u044c\u043d\u043e\u043c\u0443 \u043f\u0456\u0434\u0442\u0432\u0435\u0440\u0434\u0436\u0435\u043d\u043d\u044e \u0444\u0430\u043a\u0442\u0438\u0447\u043d\u0438\u0445 \u043e\u0431\u0441\u0442\u0430\u0432\u0438\u043d \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0439.<\/p>\n<p><!-- \u0411\u043b\u043e\u043a-\u0437\u0430\u0441\u0442\u0435\u0440\u0435\u0436\u0435\u043d\u043d\u044f \u0449\u043e\u0434\u043e \u0441\u0442\u0430\u0442\u0443\u0441\u0443 \u0437\u0430\u043a\u043e\u043d\u043e\u043f\u0440\u043e\u0454\u043a\u0442\u0443 --><\/p>\n<div id=\"status-warning\" style=\"background-color: #fff5f5; border-left: 5px solid #d93025; padding: 20px; margin: 30px 0; border-radius: 0 8px 8px 0; box-shadow: 0 2px 4px rgba(0,0,0,0.05);\">\n<p><strong style=\"color: #d93025; font-size: 16px; text-transform: uppercase; display: block; margin-bottom: 8px;\">\u0412\u0430\u0436\u043b\u0438\u0432\u043e!<\/strong>\u0421\u0442\u0430\u043d\u043e\u043c \u043d\u0430 9 \u0436\u043e\u0432\u0442\u043d\u044f 2026 \u0440\u043e\u043a\u0443 \u0437\u0430\u043a\u043e\u043d\u043e\u043f\u0440\u043e\u0454\u043a\u0442 \u2116 16035 \u043f\u0435\u0440\u0435\u0431\u0443\u0432\u0430\u0454 \u043d\u0430 \u0440\u043e\u0437\u0433\u043b\u044f\u0434\u0456 \u0412\u0435\u0440\u0445\u043e\u0432\u043d\u043e\u0457 \u0420\u0430\u0434\u0438 \u0423\u043a\u0440\u0430\u0457\u043d\u0438. \u0417\u0430\u043f\u0440\u043e\u043f\u043e\u043d\u043e\u0432\u0430\u043d\u0430 \u0434\u0430\u0442\u0430 \u043d\u0430\u0431\u0440\u0430\u043d\u043d\u044f \u0447\u0438\u043d\u043d\u043e\u0441\u0442\u0456 &#8211; 1 \u0441\u0456\u0447\u043d\u044f 2028 \u0440\u043e\u043a\u0443. \u041e\u0442\u0436\u0435, \u0437\u0430\u0437\u043d\u0430\u0447\u0435\u043d\u0456 \u0437\u043c\u0456\u043d\u0438 \u043f\u043e\u043a\u0438 \u043d\u0435 \u0434\u0456\u044e\u0442\u044c, \u0430 \u0457\u0445 \u043e\u0441\u0442\u0430\u0442\u043e\u0447\u043d\u0438\u0439 \u0437\u043c\u0456\u0441\u0442 \u043c\u043e\u0436\u0435 \u0431\u0443\u0442\u0438 \u043f\u0435\u0440\u0435\u0433\u043b\u044f\u043d\u0443\u0442\u0438\u0439.<\/p>\n<\/div>\n<p><!-- \u0420\u0435\u043a\u043e\u043c\u0435\u043d\u0434\u0430\u0446\u0456\u0457 \u0435\u043a\u0441\u043f\u0435\u0440\u0442\u0456\u0432 \u0437\u0456 \u0448\u0440\u0438\u0444\u0442\u043e\u043c 16px --><\/p>\n<div style=\"background-color: #f0f7ff; border-left: 5px solid #246a9d; padding: 20px 25px; margin: 30px 0; border-radius: 0 8px 8px 0; box-shadow: 0 2px 4px rgba(0,0,0,0.05);\">\n<p style=\"margin: 0; color: #1a4d7c; font-size: 16px; line-height: 1.6; font-weight: bold;\">\u0420\u0435\u043a\u043e\u043c\u0435\u043d\u0434\u0430\u0446\u0456\u0457 \u043a\u043e\u043c\u0430\u043d\u0434\u0438 Audit Invest:<\/p>\n<p>\u041d\u0430\u0448\u0430 \u043a\u043e\u043c\u0430\u043d\u0434\u0430 \u0440\u0435\u043a\u043e\u043c\u0435\u043d\u0434\u0443\u0454 \u0437\u0430\u0432\u0447\u0430\u0441\u043d\u043e \u043e\u0446\u0456\u043d\u0438\u0442\u0438 \u043f\u043e\u0442\u0435\u043d\u0446\u0456\u0439\u043d\u0438\u0439 \u0432\u043f\u043b\u0438\u0432 \u0440\u0435\u0444\u043e\u0440\u043c\u0438 \u043d\u0430 \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0457 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0457, \u043f\u0435\u0440\u0435\u0433\u043b\u044f\u043d\u0443\u0442\u0438 \u043f\u0456\u0434\u0445\u043e\u0434\u0438 \u0434\u043e \u0442\u0440\u0430\u043d\u0441\u0444\u0435\u0440\u0442\u043d\u043e\u0433\u043e \u0446\u0456\u043d\u043e\u0443\u0442\u0432\u043e\u0440\u0435\u043d\u043d\u044f \u0442\u0430 \u0432\u0438\u0437\u043d\u0430\u0447\u0438\u0442\u0438 \u043c\u043e\u0436\u043b\u0438\u0432\u0456 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0456 \u0440\u0438\u0437\u0438\u043a\u0438.<\/p>\n<\/div>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><!-- \u041a\u0456\u043d\u0446\u0435\u0432\u0430 \u043f\u043b\u0430\u0448\u043a\u0430 \u0437 \u043b\u043e\u0433\u043e\u0442\u0438\u043f\u043e\u043c \u0456 \u043a\u043d\u043e\u043f\u043a\u043e\u044e --><\/span><\/p>\n<section id=\"cta\" style=\"margin-bottom: 28px;\">\n<div style=\"max-width: 920px; margin: 0 auto;\">\n<section id=\"cta\" style=\"margin: 24px 0;\">\n<div style=\"padding: 16px 20px; background: #ecf0f3; border: 1px solid #cdcfd1; border-radius: 12px; display: flex; flex-wrap: wrap; align-items: center; justify-content: space-between; gap: 16px; color: #000;\">\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><!-- \u041b\u043e\u0433\u043e\u0442\u0438\u043f --><\/span><\/p>\n<div style=\"flex: 0 0 auto;\"><span style=\"font-family: helvetica, arial, 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\u043d\u0435\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0430\u043c\u0438, \u0437\u0432\u0456\u0442 \u043f\u0440\u043e \u041a\u041e \u0442\u0430 \u043f\u043e\u0432\u043d\u0438\u0439 \u043f\u0430\u043a\u0435\u0442 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u0446\u0456\u0457 \u0437 \u0442\u0440\u0430\u043d\u0441\u0444\u0435\u0440\u0442\u043d\u043e\u0433\u043e \u0446\u0456\u043d\u043e\u0443\u0442\u0432\u043e\u0440\u0435\u043d\u043d\u044f.<\/span><\/p>\n<div style=\"margin-top: 8px; font-weight: 600;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><a style=\"color: #000; text-decoration: none;\" href=\"tel:+380503401117\">+38\u00a0050\u00a0340\u00a011\u00a017<\/a><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"><a style=\"color: #000; text-decoration: none;\" href=\"tel:+380973381288\">+38\u00a0097\u00a0338\u00a012\u00a088<\/a><\/span><\/div>\n<\/div>\n<p><!-- \u041a\u043d\u043e\u043f\u043a\u0430 --><\/p>\n<div style=\"flex-shrink: 0;\"><a style=\"background: #246a9d; color: #fff; text-decoration: none; padding: 10px 16px; border-radius: 8px; font-weight: 600; display: inline-block;\" href=\"https:\/\/audit-invest.com.ua\/ua\/ftp\/ftp-form\">\u0417\u0430\u043c\u043e\u0432\u0438\u0442\u0438 \u0422\u0426\u0423<\/a><span style=\"background-color: #ffffff; color: #333333;\">\u00a0<\/span><\/div>\n<\/div>\n<\/section>\n<\/div>\n<\/section>\n<\/div>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Sorry, this entry is only available in \u0423\u043a\u0440\u0430\u0457\u043d\u0441\u044c\u043a\u0430. \u041f\u0456\u0434\u0433\u043e\u0442\u043e\u0432\u043b\u0435\u043d\u043e: \u0428\u0438\u043d\u043a\u0430\u0440\u0435\u043d\u043a\u043e \u041a\u0430\u0442\u0435\u0440\u0438\u043d\u0430, \u0410\u043d\u0430\u043b\u0456\u0442\u0438\u043a \u0414\u0435\u043f\u0430\u0440\u0442\u0430\u043c\u0435\u043d\u0442\u0443 \u0422\u0426\u0423\u00a0 \u0417\u043c\u0456\u0441\u0442 \u0441\u0442\u0430\u0442\u0442\u0456 12 \u043a\u043b\u044e\u0447\u043e\u0432\u0438\u0445 \u043d\u043e\u0432\u043e\u0432\u0432\u0435\u0434\u0435\u043d\u044c \u0443 \u043f\u0440\u0430\u0432\u0438\u043b\u0430\u0445 \u0422\u0426\u0423 \u0437 2028 \u0440\u043e\u043a\u0443 \u0429\u043e \u0446\u0435 \u043e\u0437\u043d\u0430\u0447\u0430\u0454 \u0434\u043b\u044f \u0431\u0456\u0437\u043d\u0435\u0441\u0443? \u0421\u0442\u0430\u0442\u0443\u0441 \u0437\u0430\u043a\u043e\u043d\u043e\u043f\u0440\u043e\u0454\u043a\u0442\u0443 \u0442\u0430 \u0440\u0435\u043a\u043e\u043c\u0435\u043d\u0434\u0430\u0446\u0456\u0457 \u0435\u043a\u0441\u043f\u0435\u0440\u0442\u0456\u0432 \u041c\u0435\u0442\u0430 \u0440\u0435\u0444\u043e\u0440\u043c\u0438 \u0422\u0426\u0423 \u0442\u0430 \u0437\u0430\u043a\u043e\u043d\u043e\u043f\u0440\u043e\u0454\u043a\u0442&#8230; <a class=\"readmore\" href=\"https:\/\/audit-invest.com.ua\/en\/articles\/blog\/majbutnya-reforma-ttsu-yaki-zminy-ochikuyut-biznes-z-2028-roku\">Rea more<\/a><\/p>\n","protected":false},"author":4,"featured_media":15710,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"om_disable_all_campaigns":false,"footnotes":""},"categories":[10],"tags":[222,2853,2860,2862,2850,2857,2855,2861,2854,2859,256,2849,2856,2852,2858,2851,241,1437],"class_list":["post-15681","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","tag-audit-invest","tag-dempe-analiz-nematerialnyh-aktyviv","tag-dempe-analyz","tag-audyt-tsen","tag-zakonoproyekt-16035","tag-zakonoproekt-16035","tag-konstruktyvni-dyvidendy-18-vidsotkiv","tag-konstruktyvnye-dyvydendy-18-protsentov","tag-metod-porivnyalnoyi-nekontrolovanoyi-tsiny-pnts","tag-otmena-poroga-150-mln-grn","tag-pryntsyp-vytyagnutoyi-ruky","tag-reforma-transfertnogo-tsinoutvorennya-2028","tag-reforma-transfertnogo-tsenoobrazovanyya-2028","tag-skasuvannya-porogu-150-mln-grn","tag-ttso-mezhdu-rezydentamy-ukrayny","tag-ttsu-mizh-rezydentamy-ukrayiny","tag-shtrafy-ttsu","tag-shtrafy-ttso"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- 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