{"id":4254,"date":"2025-09-11T14:01:12","date_gmt":"2025-09-11T10:31:12","guid":{"rendered":"https:\/\/zarminex.ir\/blog\/?p=4254"},"modified":"2025-09-17T17:17:52","modified_gmt":"2025-09-17T13:47:52","slug":"gold-tax-iran","status":"publish","type":"post","link":"https:\/\/zarminex.ir\/blog\/gold-tax-iran\/","title":{"rendered":"\u0645\u0627\u0644\u06cc\u0627\u062a \u0637\u0644\u0627 \u0686\u0642\u062f\u0631 \u0627\u0633\u062a \u0648 \u0686\u0637\u0648\u0631 \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f\u061f"},"content":{"rendered":"<p>\u062f\u0631 \u0628\u0627\u0632\u0627\u0631\u06cc \u0645\u062b\u0644 \u0627\u06cc\u0631\u0627\u0646 \u06a9\u0647 \u0637\u0644\u0627 \u06cc\u06a9\u06cc \u0627\u0632 \u0627\u0635\u0644\u06cc\u200c\u062a\u0631\u06cc\u0646 \u0627\u0628\u0632\u0627\u0631\u0647\u0627\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc \u0627\u0633\u062a\u060c \u062f\u0627\u0646\u0633\u062a\u0646 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\u0637\u0644\u0627 \u0645\u0628\u0644\u063a\u06cc \u0627\u0633\u062a \u06a9\u0647 \u062f\u0648\u0644\u062a \u0627\u0632 \u062e\u0631\u06cc\u062f\u0627\u0631\u0627\u0646 \u06cc\u0627 \u0641\u0631\u0648\u0634\u0646\u062f\u06af\u0627\u0646 \u0637\u0644\u0627 \u0628\u0631 \u0627\u0633\u0627\u0633 \u0642\u0648\u0627\u0646\u06cc\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u06a9\u0634\u0648\u0631 \u062f\u0631\u06cc\u0627\u0641\u062a \u0645\u06cc\u200c\u06a9\u0646\u062f. \u0627\u06cc\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0647 \u062d\u0633\u0627\u0628<a href=\"https:\/\/tax.gov.ir\/Pages\/HomePage\" rel=\"nofollow noopener\" target=\"_blank\"> \u0633\u0627\u0632\u0645\u0627\u0646 \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u06a9\u0634\u0648\u0631 <\/a>(\u0632\u06cc\u0631\u0645\u062c\u0645\u0648\u0639\u0647 \u0648\u0632\u0627\u0631\u062a \u0627\u0645\u0648\u0631 \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u0648 \u062f\u0627\u0631\u0627\u06cc\u06cc) 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\u067e\u0627\u06cc\u062f\u0627\u0631 \u062f\u0648\u0644\u062a \u0628\u0631\u0627\u06cc \u0627\u0631\u0627\u0626\u0647 \u062e\u062f\u0645\u0627\u062a \u0639\u0645\u0648\u0645\u06cc \u0648 \u0632\u06cc\u0631\u0633\u0627\u062e\u062a\u200c\u0647\u0627\u06cc \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u0645\u062d\u0633\u0648\u0628 \u0645\u06cc\u200c\u0634\u0648\u062f.<\/p>\n<p data-start=\"384\" data-end=\"694\">\u0645\u06cc\u0632\u0627\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0637\u0644\u0627 \u0628\u0633\u062a\u0647 \u0628\u0647 \u0646\u0648\u0639 \u0645\u0639\u0627\u0645\u0644\u0647 \u0641\u0631\u0642 \u062f\u0627\u0631\u062f\u061b \u062f\u0631 \u062e\u0631\u06cc\u062f \u0637\u0644\u0627\u06cc \u0646\u0648\u060c \u06f9\u066a \u0641\u0642\u0637 \u0631\u0648\u06cc \u0627\u062c\u0631\u062a \u0648 \u0633\u0648\u062f \u0641\u0631\u0648\u0634\u0646\u062f\u0647 \u0627\u0639\u0645\u0627\u0644 \u0645\u06cc\u200c\u0634\u0648\u062f \u0648 \u0627\u0635\u0644 \u0637\u0644\u0627 \u0648 \u0622\u0628\u200c\u0634\u062f\u0647 \u0645\u0639\u0627\u0641\u200c\u0627\u0646\u062f. \u062f\u0631 \u0641\u0631\u0648\u0634 \u0628\u0627 \u0633\u0648\u062f\u060c \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0639\u0627\u06cc\u062f\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647 (\u06f3\u06f0\u066a\u060c \u06f2\u06f0\u066a \u06cc\u0627 \u06f1\u06f0\u066a) \u0648 \u0628\u0631\u0627\u06cc \u0637\u0644\u0627\u0641\u0631\u0648\u0634\u0627\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0639\u0645\u0644\u06a9\u0631\u062f \u067e\u0644\u06a9\u0627\u0646\u06cc (\u06f1\u06f5\u066a \u062a\u0627 \u06f2\u06f5\u066a) \u062f\u0631\u06cc\u0627\u0641\u062a \u0645\u06cc\u200c\u0634\u0648\u062f\u061b \u0627\u06cc\u0646 \u0645\u0628\u0627\u0644\u063a \u0628\u0647 \u062d\u0633\u0627\u0628 \u062f\u0648\u0644\u062a \u0648\u0627\u0631\u06cc\u0632 \u0634\u062f\u0647 \u0648 \u0628\u0631\u0627\u06cc \u06a9\u0646\u062a\u0631\u0644 \u0628\u0627\u0632\u0627\u0631 \u0648 \u062c\u0644\u0648\u06af\u06cc\u0631\u06cc \u0627\u0632 \u0633\u0641\u062a\u0647\u200c\u0628\u0627\u0632\u06cc \u0627\u062e\u0630 \u0645\u06cc\u200c\u06af\u0631\u062f\u062f.<\/p>\n<h2 id=\"%d8%a7%d9%86%d9%88%d8%a7%d8%b9-%d9%85%d8%a7%d9%84%db%8c%d8%a7%d8%aa-%d8%b7%d9%84%d8%a7\">\u0627\u0646\u0648\u0627\u0639 \u0645\u0627\u0644\u06cc\u0627\u062a \u0637\u0644\u0627<\/h2>\n<ul>\n<li data-start=\"79\" data-end=\"212\">\n<p data-start=\"81\" data-end=\"212\"><strong data-start=\"81\" data-end=\"113\">\u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 (VAT):<\/strong> \u0627\u06cc\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0641\u0642\u0637 \u0631\u0648\u06cc \u0627\u062c\u0631\u062a \u0633\u0627\u062e\u062a \u0648 \u0633\u0648\u062f \u0641\u0631\u0648\u0634\u0646\u062f\u0647 \u0627\u0639\u0645\u0627\u0644 \u0645\u06cc\u200c\u0634\u0648\u062f \u0648 \u0627\u0635\u0644 \u0637\u0644\u0627\u06cc \u062e\u0627\u0645 \u06cc\u0627 \u0622\u0628\u200c\u0634\u062f\u0647 \u0627\u0632 \u0622\u0646 \u0645\u0639\u0627\u0641 \u0627\u0633\u062a.<\/p>\n<\/li>\n<li data-start=\"213\" data-end=\"377\">\n<p data-start=\"215\" data-end=\"377\"><strong data-start=\"215\" data-end=\"248\">\u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0639\u0627\u06cc\u062f\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647 (CGT):<\/strong> \u0628\u0631 \u0633\u0648\u062f \u062d\u0627\u0635\u0644 \u0627\u0632 \u0627\u062e\u062a\u0644\u0627\u0641 \u0642\u06cc\u0645\u062a \u062e\u0631\u06cc\u062f \u0648 \u0641\u0631\u0648\u0634 \u0637\u0644\u0627\u060c \u0633\u06a9\u0647 \u06cc\u0627 \u0634\u0645\u0634 \u0628\u0639\u062f \u0627\u0632 \u06a9\u0633\u0631 \u062a\u0648\u0631\u0645 \u0627\u0639\u0645\u0627\u0644 \u0645\u06cc\u200c\u0634\u0648\u062f \u0648 \u0647\u062f\u0641 \u0622\u0646 \u06a9\u0646\u062a\u0631\u0644 \u0633\u0641\u062a\u0647\u200c\u0628\u0627\u0632\u06cc \u0648 \u062b\u0628\u0627\u062a \u0628\u0627\u0632\u0627\u0631 \u0627\u0633\u062a.<\/p>\n<\/li>\n<li data-start=\"378\" data-end=\"527\" data-is-last-node=\"\">\n<p data-start=\"380\" data-end=\"527\" data-is-last-node=\"\"><strong data-start=\"380\" data-end=\"409\">\u0645\u0627\u0644\u06cc\u0627\u062a \u0639\u0645\u0644\u06a9\u0631\u062f\u06cc \u0637\u0644\u0627\u0641\u0631\u0648\u0634\u0627\u0646:<\/strong> \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0637\u0644\u0627\u0641\u0631\u0648\u0634\u0627\u0646 \u0628\u0631\u0627\u0633\u0627\u0633 \u0633\u0648\u062f \u0633\u0627\u0644\u0627\u0646\u0647 \u062e\u0648\u062f (\u0628\u0647\u200c\u0635\u0648\u0631\u062a \u067e\u0644\u06a9\u0627\u0646\u06cc \u0628\u06cc\u0646 \u06f1\u06f5\u066a \u062a\u0627 \u06f2\u06f5\u066a) \u0628\u0647 \u0633\u0627\u0632\u0645\u0627\u0646 \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u067e\u0631\u062f\u0627\u062e\u062a \u0645\u06cc\u200c\u06a9\u0646\u0646\u062f.<\/p>\n<\/li>\n<\/ul>\n<article class=\"text-token-text-primary w-full focus:outline-none scroll-mt-[calc(var(--header-height)+min(200px,max(70px,20svh)))]\" dir=\"auto\" tabindex=\"-1\" data-turn-id=\"d23a7894-45f3-4bd2-ae87-e0c4b4c8b769\" data-testid=\"conversation-turn-2\" data-scroll-anchor=\"false\" data-turn=\"assistant\">\n<div class=\"text-base my-auto mx-auto [--thread-content-margin:--spacing(4)] thread-sm:[--thread-content-margin:--spacing(6)] thread-lg:[--thread-content-margin:--spacing(16)] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:40rem] thread-sm:[--thread-content-max-width:40rem] thread-lg:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\" tabindex=\"-1\">\n<div class=\"flex max-w-full flex-col grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+&amp;]:mt-5\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"9e0b1ca1-9978-4819-8c52-3dcda9f448e1\" data-message-model-slug=\"gpt-5\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[3px]\">\n<div class=\"markdown prose dark:prose-invert w-full break-words dark markdown-new-styling\">\n<h3 data-start=\"1111\" data-end=\"1159\">1- \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0637\u0644\u0627\u00a0 <strong data-start=\"48\" data-end=\"102\">\u0628\u0631 \u0627\u0633\u0627\u0633 \u0642\u0627\u0646\u0648\u0646 \u062c\u062f\u06cc\u062f\u00a0<\/strong><\/h3>\n<ul data-start=\"105\" data-end=\"740\">\n<li data-start=\"105\" data-end=\"266\">\n<p data-start=\"107\" data-end=\"266\"><strong>\u0627\u0635\u0644 \u0637\u0644\u0627:<\/strong> \u0627\u0631\u0632\u0634 \u0630\u0627\u062a\u06cc \u0641\u0644\u0632 \u0637\u0644\u0627 \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u0627\u06cc \u0645\u062d\u0633\u0648\u0628 \u0645\u06cc\u200c\u0634\u0648\u062f \u0648 \u0628\u0631\u0627\u06cc \u062c\u0644\u0648\u06af\u06cc\u0631\u06cc \u0627\u0632 \u0627\u0641\u0632\u0627\u06cc\u0634 \u063a\u06cc\u0631\u0645\u0646\u0637\u0642\u06cc \u0642\u06cc\u0645\u062a \u0648 \u062d\u0645\u0627\u06cc\u062a \u0627\u0632 \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u0627\u0646\u060c \u0627\u0632 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0645\u0639\u0627\u0641 \u0627\u0633\u062a.<\/p>\n<\/li>\n<li data-start=\"267\" data-end=\"405\">\n<p data-start=\"269\" data-end=\"405\"><strong>\u0627\u062c\u0631\u062a \u0633\u0627\u062e\u062a + \u0633\u0648\u062f \u0641\u0631\u0648\u0634\u0646\u062f\u0647<\/strong>: \u0627\u06cc\u0646 \u062f\u0648 \u0628\u062e\u0634 \u0628\u0647\u200c\u0639\u0646\u0648\u0627\u0646 \u062e\u062f\u0645\u0627\u062a \u0648 \u0641\u0639\u0627\u0644\u06cc\u062a \u062a\u062c\u0627\u0631\u06cc \u062f\u0631 \u0646\u0638\u0631 \u06af\u0631\u0641\u062a\u0647 \u0645\u06cc\u200c\u0634\u0648\u0646\u062f \u0648 \u0645\u0634\u0645\u0648\u0644 \u06f9\u066a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0647\u0633\u062a\u0646\u062f.<\/p>\n<\/li>\n<li data-start=\"406\" data-end=\"559\">\n<p data-start=\"408\" data-end=\"559\"><strong>\u0637\u0644\u0627\u06cc \u0622\u0628\u200c\u0634\u062f\u0647:<\/strong> \u0628\u0647\u200c\u062f\u0644\u06cc\u0644 \u0646\u062f\u0627\u0634\u062a\u0646 \u0627\u062c\u0631\u062a \u0633\u0627\u062e\u062a \u0648 \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u0628\u062f\u0648\u0646 \u0633\u0648\u062f \u0641\u0631\u0648\u0634\u0646\u062f\u0647\u060c <a href=\"https:\/\/zarminex.ir\/melted-gold\">\u062e\u0631\u06cc\u062f \u0637\u0644\u0627\u06cc \u0622\u0628 \u0634\u062f\u0647<\/a> \u06a9\u0627\u0645\u0644\u0627\u064b \u0645\u0639\u0627\u0641 \u0627\u0632 \u0645\u0627\u0644\u06cc\u0627\u062a \u0627\u0633\u062a \u0648 \u0647\u0645\u06cc\u0646 \u0645\u0648\u0636\u0648\u0639 \u0622\u0646 \u0631\u0627 \u0628\u0631\u0627\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc \u062c\u0630\u0627\u0628 \u0645\u06cc\u200c\u06a9\u0646\u062f.<\/p>\n<\/li>\n<li data-start=\"560\" data-end=\"740\">\n<p data-start=\"562\" data-end=\"740\"><strong>\u0633\u06a9\u0647 \u0637\u0644\u0627:<\/strong> \u062e\u0631\u06cc\u062f \u0633\u06a9\u0647 \u0627\u0632 \u0628\u0627\u0646\u06a9 \u0645\u0631\u06a9\u0632\u06cc \u06cc\u0627 \u0637\u0644\u0627\u0641\u0631\u0648\u0634\u06cc\u200c\u0647\u0627\u06cc \u062f\u0627\u0631\u0627\u06cc \u0645\u062c\u0648\u0632 \u0647\u0645\u0686\u0648\u0646 \u0632\u0631\u0645\u06cc\u0646\u06a9\u0633\u060c \u00a0\u062a\u0627 \u062a\u0639\u062f\u0627\u062f \u0645\u0634\u062e\u0635\u06cc \u0645\u0639\u0627\u0641 \u0627\u0633\u062a\u061b \u0627\u0645\u0627 \u062e\u0631\u06cc\u062f\u0647\u0627\u06cc \u0633\u0646\u06af\u06cc\u0646 \u06cc\u0627 \u063a\u06cc\u0631\u0631\u0633\u0645\u06cc \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0647\u0646\u06af\u0627\u0645 \u0641\u0631\u0648\u0634 \u06cc\u0627 \u0628\u0631\u0631\u0633\u06cc\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0628\u0631\u0631\u0633\u06cc \u0634\u0648\u062f.<\/p>\n<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-4255 size-full\" src=\"https:\/\/zarminex.ir\/blog\/wp-content\/uploads\/2025\/09\/Example-of-accurate-gold-tax-calculation.jpg\" alt=\"\u0645\u062b\u0627\u0644\u06cc \u0627\u0632 \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u0637\u0644\u0627 \" width=\"2000\" height=\"1414\" srcset=\"https:\/\/zarminex.ir\/blog\/wp-content\/uploads\/2025\/09\/Example-of-accurate-gold-tax-calculation.jpg 2000w, https:\/\/zarminex.ir\/blog\/wp-content\/uploads\/2025\/09\/Example-of-accurate-gold-tax-calculation-300x212.jpg 300w, https:\/\/zarminex.ir\/blog\/wp-content\/uploads\/2025\/09\/Example-of-accurate-gold-tax-calculation-1024x724.jpg 1024w, https:\/\/zarminex.ir\/blog\/wp-content\/uploads\/2025\/09\/Example-of-accurate-gold-tax-calculation-768x543.jpg 768w, https:\/\/zarminex.ir\/blog\/wp-content\/uploads\/2025\/09\/Example-of-accurate-gold-tax-calculation-1536x1086.jpg 1536w, https:\/\/zarminex.ir\/blog\/wp-content\/uploads\/2025\/09\/Example-of-accurate-gold-tax-calculation-1200x848.jpg 1200w, https:\/\/zarminex.ir\/blog\/wp-content\/uploads\/2025\/09\/Example-of-accurate-gold-tax-calculation-400x283.jpg 400w, https:\/\/zarminex.ir\/blog\/wp-content\/uploads\/2025\/09\/Example-of-accurate-gold-tax-calculation-636x450.jpg 636w\" sizes=\"auto, (max-width: 2000px) 100vw, 2000px\" \/><\/p>\n<h3 data-start=\"1694\" data-end=\"1729\">\u00a02- \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0639\u0627\u06cc\u062f\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647 \u0637\u0644\u0627<\/h3>\n<p data-start=\"43\" data-end=\"251\">\u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0639\u0627\u06cc\u062f\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0628\u0631 \u0633\u0648\u062f \u062e\u0627\u0644\u0635 \u062d\u0627\u0635\u0644 \u0627\u0632 \u0641\u0631\u0648\u0634 \u0637\u0644\u0627\u060c \u0633\u06a9\u0647 \u06cc\u0627 \u0634\u0645\u0634 \u0627\u0639\u0645\u0627\u0644 \u0645\u06cc\u200c\u0634\u0648\u062f. \u0627\u06cc\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631\u0627\u06cc \u06a9\u0646\u062a\u0631\u0644 \u0633\u0641\u062a\u0647\u200c\u0628\u0627\u0632\u06cc\u060c \u06a9\u0627\u0647\u0634 \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u06a9\u0648\u062a\u0627\u0647\u200c\u0645\u062f\u062a \u0648 \u0627\u06cc\u062c\u0627\u062f \u062b\u0628\u0627\u062a \u062f\u0631 \u0628\u0627\u0632\u0627\u0631 \u0648\u0636\u0639 \u0634\u062f\u0647 \u0627\u0633\u062a.<\/p>\n<p data-start=\"0\" data-end=\"302\">\u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0639\u0627\u06cc\u062f\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647 \u0637\u0644\u0627 \u06cc\u0639\u0646\u06cc \u0648\u0642\u062a\u06cc \u0634\u0645\u0627 \u0637\u0644\u0627\u060c \u0633\u06a9\u0647 \u06cc\u0627 \u0634\u0645\u0634 \u0631\u0627 \u0628\u0647 \u0642\u0635\u062f \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc \u0645\u06cc\u200c\u062e\u0631\u06cc\u062f \u0648 \u0628\u0639\u062f\u0627\u064b \u0628\u0627 \u0642\u06cc\u0645\u062a \u0628\u0627\u0644\u0627\u062a\u0631 \u0645\u06cc\u200c\u0641\u0631\u0648\u0634\u06cc\u062f\u060c \u062f\u0648\u0644\u062a \u0627\u0632 \u0633\u0648\u062f \u0648\u0627\u0642\u0639\u06cc \u0634\u0645\u0627 \u067e\u0633 \u0627\u0632 \u06a9\u0633\u0631 \u062a\u0648\u0631\u0645 \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u06cc\u200c\u06af\u06cc\u0631\u062f. \u0628\u0647\u200c\u0639\u0628\u0627\u0631\u062a \u0633\u0627\u062f\u0647\u060c \u0627\u06af\u0631 \u0627\u0641\u0632\u0627\u06cc\u0634 \u0642\u06cc\u0645\u062a \u0641\u0642\u0637 \u0628\u0647\u200c\u062e\u0627\u0637\u0631 \u062a\u0648\u0631\u0645 \u0628\u0627\u0634\u062f\u060c \u0622\u0646 \u0628\u062e\u0634 \u0645\u0627\u0644\u06cc\u0627\u062a \u0646\u062f\u0627\u0631\u062f \u0648 \u062a\u0646\u0647\u0627 \u0631\u0634\u062f \u0627\u0631\u0632\u0634 \u0641\u0631\u0627\u062a\u0631 \u0627\u0632 \u062a\u0648\u0631\u0645 \u0645\u0634\u0645\u0648\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a \u0627\u0633\u062a.<\/p>\n<p data-start=\"304\" data-end=\"651\" data-is-last-node=\"\" data-is-only-node=\"\">\u0628\u0631\u0627\u06cc \u0645\u062b\u0627\u0644\u060c \u0627\u06af\u0631 \u06f3\u06f0 \u06af\u0631\u0645 \u0637\u0644\u0627 \u0631\u0627 \u0628\u062e\u0631\u06cc\u062f \u0648 \u06a9\u0645\u062a\u0631 \u0627\u0632 \u06cc\u06a9 \u0633\u0627\u0644 \u0628\u0639\u062f \u0628\u0627 \u0642\u06cc\u0645\u062a \u0628\u0627\u0644\u0627\u062a\u0631 \u0628\u0641\u0631\u0648\u0634\u06cc\u062f\u060c \u0633\u0648\u062f \u062e\u0627\u0644\u0635 \u0634\u0645\u0627 \u0628\u0627 \u0646\u0631\u062e \u06f3\u06f0\u066a \u0645\u0627\u0644\u06cc\u0627\u062a\u200c\u06af\u0630\u0627\u0631\u06cc \u0645\u06cc\u200c\u0634\u0648\u062f. \u0627\u06af\u0631 \u0647\u0645\u0627\u0646 \u0637\u0644\u0627 \u0631\u0627 \u0628\u06cc\u0646 \u06cc\u06a9 \u062a\u0627 \u062f\u0648 \u0633\u0627\u0644 \u0646\u06af\u0647 \u062f\u0627\u0631\u06cc\u062f\u060c \u0646\u0631\u062e \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0647 \u06f2\u06f0\u066a \u06a9\u0627\u0647\u0634 \u0645\u06cc\u200c\u06cc\u0627\u0628\u062f \u0648 \u0627\u06af\u0631 \u0628\u06cc\u0634 \u0627\u0632 \u062f\u0648 \u0633\u0627\u0644 \u0635\u0628\u0631 \u06a9\u0646\u06cc\u062f\u060c \u0627\u06cc\u0646 \u0646\u0631\u062e \u0628\u0647 \u06f1\u06f0\u066a \u0645\u06cc\u200c\u0631\u0633\u062f. \u0647\u0645\u0686\u0646\u06cc\u0646 \u0641\u0631\u0648\u0634 \u0645\u0642\u062f\u0627\u0631 \u06a9\u0645 (\u062a\u0627 \u06f1\u06f5\u06f0 \u06af\u0631\u0645 \u0637\u0644\u0627\u06cc \u06f1\u06f8 \u0639\u06cc\u0627\u0631 \u06cc\u0627 \u0645\u0639\u0627\u062f\u0644 \u0622\u0646) \u0627\u0632 \u0627\u06cc\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0639\u0627\u0641 \u0627\u0633\u062a.<\/p>\n<div class=\"_tableContainer_1rjym_1\">\n<div class=\"_tableContainer_1rjym_1\">\n<div class=\"group w-fit _tableWrapper_1rjym_13 flex flex-col-reverse\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" style=\"width: 97.8069%;\" data-start=\"145\" data-end=\"1325\">\n<thead data-start=\"145\" data-end=\"288\">\n<tr data-start=\"145\" data-end=\"288\">\n<th style=\"width: 21.9424%; text-align: center;\" data-start=\"145\" data-end=\"168\" data-col-size=\"sm\"><strong data-start=\"147\" data-end=\"162\">\u0645\u062f\u062a \u0646\u06af\u0647\u062f\u0627\u0631\u06cc<\/strong><\/th>\n<th style=\"width: 12.0504%; text-align: center;\" data-start=\"168\" data-end=\"192\" data-col-size=\"sm\"><strong data-start=\"170\" data-end=\"191\">\u0646\u0631\u062e \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0633\u0648\u062f<\/strong><\/th>\n<th style=\"width: 71.4985%; text-align: center;\" data-start=\"192\" data-end=\"288\" data-col-size=\"md\"><strong data-start=\"194\" data-end=\"222\">\u0634\u0631\u0627\u06cc\u0637 \u0645\u0639\u0627\u0641\u06cc\u062a\/\u062a\u0648\u0636\u06cc\u062d\u0627\u062a \u0645\u0647\u0645<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"433\" data-end=\"1325\">\n<tr data-start=\"433\" data-end=\"578\">\n<td style=\"width: 21.9424%; text-align: center;\" data-start=\"433\" data-end=\"456\" data-col-size=\"sm\">\u06a9\u0645\u062a\u0631 \u0627\u0632 \u06f1 \u0633\u0627\u0644<\/td>\n<td style=\"width: 12.0504%; text-align: center;\" data-start=\"456\" data-end=\"479\" data-col-size=\"sm\">\u06f3\u06f0\u066a<\/td>\n<td style=\"width: 71.4985%; text-align: center;\" data-start=\"479\" data-end=\"578\" data-col-size=\"md\">\u0628\u0627\u0644\u0627\u062a\u0631\u06cc\u0646 \u0646\u0631\u062e \u0628\u0631\u0627\u06cc \u062c\u0644\u0648\u06af\u06cc\u0631\u06cc \u0627\u0632 \u0633\u0641\u062a\u0647\u200c\u0628\u0627\u0632\u06cc \u06a9\u0648\u062a\u0627\u0647\u200c\u0645\u062f\u062a\u061b \u0634\u0627\u0645\u0644 \u062a\u0645\u0627\u0645 \u0637\u0644\u0627\u060c \u0633\u06a9\u0647 \u0648 \u0634\u0645\u0634 (\u0628\u0647\u200c\u062c\u0632 \u0645\u0642\u0627\u062f\u06cc\u0631 \u0645\u0639\u0627\u0641).<\/td>\n<\/tr>\n<tr data-start=\"579\" data-end=\"722\">\n<td style=\"width: 21.9424%; text-align: center;\" data-start=\"579\" data-end=\"602\" data-col-size=\"sm\">\u06f1 \u062a\u0627 \u06f2 \u0633\u0627\u0644<\/td>\n<td style=\"width: 12.0504%; text-align: center;\" data-start=\"602\" data-end=\"625\" data-col-size=\"sm\">\u06f2\u06f0\u066a<\/td>\n<td style=\"width: 71.4985%; text-align: center;\" data-start=\"625\" data-end=\"722\" data-col-size=\"md\">\u0646\u0631\u062e \u06a9\u0627\u0647\u0634\u200c\u06cc\u0627\u0641\u062a\u0647 \u0628\u0631\u0627\u06cc \u062a\u0634\u0648\u06cc\u0642 \u0628\u0647 \u0646\u06af\u0647\u062f\u0627\u0631\u06cc \u0628\u0644\u0646\u062f\u0645\u062f\u062a\u200c\u062a\u0631\u061b \u0645\u0639\u0627\u0641\u06cc\u062a \u0628\u0631\u0627\u06cc \u0641\u0631\u0648\u0634\u200c\u0647\u0627\u06cc \u06a9\u0648\u0686\u06a9 \u0647\u0645\u0686\u0646\u0627\u0646 \u0628\u0631\u0642\u0631\u0627\u0631 \u0627\u0633\u062a.<\/td>\n<\/tr>\n<tr data-start=\"723\" data-end=\"867\">\n<td style=\"width: 21.9424%; text-align: center;\" data-start=\"723\" data-end=\"746\" data-col-size=\"sm\">\u0628\u06cc\u0634 \u0627\u0632 \u06f2 \u0633\u0627\u0644<\/td>\n<td style=\"width: 12.0504%; text-align: center;\" data-start=\"746\" data-end=\"769\" data-col-size=\"sm\">\u06f1\u06f0\u066a<\/td>\n<td style=\"width: 71.4985%; text-align: center;\" data-start=\"769\" data-end=\"867\" data-col-size=\"md\">\u067e\u0627\u06cc\u06cc\u0646\u200c\u062a\u0631\u06cc\u0646 \u0646\u0631\u062e \u0628\u0631\u0627\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u0627\u0646 \u0648\u0627\u0642\u0639\u06cc \u0648 \u0628\u0644\u0646\u062f\u0645\u062f\u062a\u061b \u0646\u0634\u0627\u0646\u200c\u062f\u0647\u0646\u062f\u0647 \u062d\u0645\u0627\u06cc\u062a \u0627\u0632 \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc \u067e\u0627\u06cc\u062f\u0627\u0631 \u0627\u0633\u062a.<\/td>\n<\/tr>\n<tr data-start=\"868\" data-end=\"1024\">\n<td style=\"width: 21.9424%; text-align: center;\" data-start=\"868\" data-end=\"906\" data-col-size=\"sm\">\u0641\u0631\u0648\u0634 \u062a\u0627 \u06f1\u06f5\u06f0 \u06af\u0631\u0645 \u06f1\u06f8 \u0639\u06cc\u0627\u0631 \u06cc\u0627 \u0645\u0639\u0627\u062f\u0644 \u0622\u0646<\/td>\n<td style=\"width: 12.0504%; text-align: center;\" data-start=\"906\" data-end=\"927\" data-col-size=\"sm\">\u0645\u0639\u0627\u0641<\/td>\n<td style=\"width: 71.4985%; text-align: center;\" data-start=\"927\" data-end=\"1024\" data-col-size=\"md\">\u0641\u0631\u0648\u0634 \u0645\u0642\u0627\u062f\u06cc\u0631 \u06a9\u0645 \u0637\u0644\u0627 \u06cc\u0627 \u0633\u06a9\u0647 \u0646\u06cc\u0627\u0632 \u0628\u0647 \u067e\u0631\u062f\u0627\u062e\u062a CGT \u0646\u062f\u0627\u0631\u062f\u060c \u062d\u062a\u06cc \u0627\u06af\u0631 \u06a9\u0645\u062a\u0631 \u0627\u0632 \u06cc\u06a9 \u0633\u0627\u0644 \u0646\u06af\u0647\u062f\u0627\u0631\u06cc \u0634\u062f\u0647 \u0628\u0627\u0634\u062f.<\/td>\n<\/tr>\n<tr data-start=\"1025\" data-end=\"1175\">\n<td style=\"width: 21.9424%; text-align: center;\" data-start=\"1025\" data-end=\"1053\" data-col-size=\"sm\">\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0628\u062f\u0648\u0646 \u0641\u0627\u06a9\u062a\u0648\u0631 \u0645\u0639\u062a\u0628\u0631<\/td>\n<td style=\"width: 12.0504%; text-align: center;\" data-start=\"1053\" data-end=\"1078\" data-col-size=\"sm\"><strong data-start=\"1055\" data-end=\"1077\">\u0631\u06cc\u0633\u06a9 \u0645\u062d\u0627\u0633\u0628\u0647 \u0628\u0627\u0644\u0627\u062a\u0631<\/strong><\/td>\n<td style=\"width: 71.4985%; text-align: center;\" data-start=\"1078\" data-end=\"1175\" data-col-size=\"md\">\u0628\u062f\u0648\u0646 \u0641\u0627\u06a9\u062a\u0648\u0631 \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u06a9\u0644 \u0645\u0628\u0644\u063a \u0641\u0631\u0648\u0634 \u0628\u0647\u200c\u0639\u0646\u0648\u0627\u0646 \u0633\u0648\u062f \u0645\u062d\u0633\u0648\u0628 \u0634\u0648\u062f \u0648 \u0646\u0631\u062e \u0628\u0627\u0644\u0627\u062a\u0631 \u0627\u0639\u0645\u0627\u0644 \u0634\u0648\u062f.<\/td>\n<\/tr>\n<tr data-start=\"1176\" data-end=\"1325\">\n<td style=\"width: 21.9424%; text-align: center;\" data-start=\"1176\" data-end=\"1199\" data-col-size=\"sm\">\u06a9\u0633\u0631 \u062a\u0648\u0631\u0645 \u0627\u0632 \u0633\u0648\u062f<\/td>\n<td style=\"width: 12.0504%; text-align: center;\" data-start=\"1199\" data-end=\"1222\" data-col-size=\"sm\">\u2014<\/td>\n<td style=\"width: 71.4985%; text-align: center;\" data-start=\"1222\" data-end=\"1325\" data-col-size=\"md\">\u0642\u0628\u0644 \u0627\u0632 \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a\u060c \u0645\u06cc\u0632\u0627\u0646 \u062a\u0648\u0631\u0645 \u0631\u0633\u0645\u06cc \u0628\u0627\u0646\u06a9 \u0645\u0631\u06a9\u0632\u06cc \u0627\u0632 \u0633\u0648\u062f \u06a9\u0633\u0631 \u0645\u06cc\u200c\u0634\u0648\u062f\u061b \u0641\u0642\u0637 \u0633\u0648\u062f \u0648\u0627\u0642\u0639\u06cc \u0645\u0634\u0645\u0648\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a \u0627\u0633\u062a.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"contain-inline-size rounded-2xl relative bg-token-sidebar-surface-primary\">\n<div class=\"sticky top-9\">\n<div class=\"absolute end-0 bottom-0 flex h-9 items-center pe-2\">\n<div class=\"bg-token-bg-elevated-secondary text-token-text-secondary flex items-center gap-4 rounded-sm px-2 font-sans text-xs\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-4256 size-full\" src=\"https:\/\/zarminex.ir\/blog\/wp-content\/uploads\/2025\/09\/Example-of-calculating-Capital-Gains-Tax-CGT-on-gold.jpg\" alt=\"\u0645\u062b\u0627\u0644 \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0639\u0627\u06cc\u062f\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647 (CGT) \u0637\u0644\u0627\" width=\"2000\" height=\"1414\" srcset=\"https:\/\/zarminex.ir\/blog\/wp-content\/uploads\/2025\/09\/Example-of-calculating-Capital-Gains-Tax-CGT-on-gold.jpg 2000w, https:\/\/zarminex.ir\/blog\/wp-content\/uploads\/2025\/09\/Example-of-calculating-Capital-Gains-Tax-CGT-on-gold-300x212.jpg 300w, https:\/\/zarminex.ir\/blog\/wp-content\/uploads\/2025\/09\/Example-of-calculating-Capital-Gains-Tax-CGT-on-gold-1024x724.jpg 1024w, https:\/\/zarminex.ir\/blog\/wp-content\/uploads\/2025\/09\/Example-of-calculating-Capital-Gains-Tax-CGT-on-gold-768x543.jpg 768w, https:\/\/zarminex.ir\/blog\/wp-content\/uploads\/2025\/09\/Example-of-calculating-Capital-Gains-Tax-CGT-on-gold-1536x1086.jpg 1536w, https:\/\/zarminex.ir\/blog\/wp-content\/uploads\/2025\/09\/Example-of-calculating-Capital-Gains-Tax-CGT-on-gold-1200x848.jpg 1200w, https:\/\/zarminex.ir\/blog\/wp-content\/uploads\/2025\/09\/Example-of-calculating-Capital-Gains-Tax-CGT-on-gold-400x283.jpg 400w, https:\/\/zarminex.ir\/blog\/wp-content\/uploads\/2025\/09\/Example-of-calculating-Capital-Gains-Tax-CGT-on-gold-636x450.jpg 636w\" sizes=\"auto, (max-width: 2000px) 100vw, 2000px\" \/><\/div>\n<\/div>\n<\/div>\n<div class=\"overflow-y-auto p-4\" dir=\"ltr\"><\/div>\n<\/div>\n<h3 data-start=\"2248\" data-end=\"2289\">\u00a0\u062a\u0641\u0627\u0648\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0637\u0644\u0627 \u0648 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0639\u0627\u06cc\u062f\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647 \u0637\u0644\u0627<\/h3>\n<article class=\"text-token-text-primary w-full focus:outline-none scroll-mt-[calc(var(--header-height)+min(200px,max(70px,20svh)))]\" dir=\"auto\" tabindex=\"-1\" data-turn-id=\"request-WEB:74c48739-a7da-4403-b0f5-f1f0fe00189f-37\" data-testid=\"conversation-turn-76\" data-scroll-anchor=\"true\" data-turn=\"assistant\">\n<div class=\"text-base my-auto mx-auto pb-10 [--thread-content-margin:--spacing(4)] thread-sm:[--thread-content-margin:--spacing(6)] thread-lg:[--thread-content-margin:--spacing(16)] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:40rem] thread-sm:[--thread-content-max-width:40rem] thread-lg:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\" tabindex=\"-1\">\n<div class=\"flex max-w-full flex-col grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+&amp;]:mt-5\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"cd277021-f713-4e86-9124-1d1c38e90a76\" data-message-model-slug=\"gpt-5\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[3px]\">\n<div class=\"markdown prose dark:prose-invert w-full break-words dark markdown-new-styling\">\n<p data-start=\"0\" data-end=\"280\" data-is-last-node=\"\" data-is-only-node=\"\">\u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0637\u0644\u0627 <strong data-start=\"26\" data-end=\"40\">\u0647\u0646\u06af\u0627\u0645 \u062e\u0631\u06cc\u062f<\/strong> \u0648 \u0641\u0642\u0637 \u0631\u0648\u06cc \u0627\u062c\u0631\u062a \u0633\u0627\u062e\u062a \u0648 \u0633\u0648\u062f \u0641\u0631\u0648\u0634\u0646\u062f\u0647 \u062d\u0633\u0627\u0628 \u0645\u06cc\u200c\u0634\u0648\u062f \u0648 \u0627\u0635\u0644 \u0637\u0644\u0627 \u0648 \u0637\u0644\u0627\u06cc \u0622\u0628\u200c\u0634\u062f\u0647 \u0627\u0632 \u0622\u0646 \u0645\u0639\u0627\u0641\u200c\u0627\u0646\u062f.<br data-start=\"126\" data-end=\"129\" \/>\u0627\u0645\u0627 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0639\u0627\u06cc\u062f\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647 \u0637\u0644\u0627 <strong data-start=\"160\" data-end=\"173\">\u0632\u0645\u0627\u0646 \u0641\u0631\u0648\u0634<\/strong> \u0648 \u0641\u0642\u0637 \u0631\u0648\u06cc \u0633\u0648\u062f \u0648\u0627\u0642\u0639\u06cc \u067e\u0633 \u0627\u0632 \u06a9\u0633\u0631 \u062a\u0648\u0631\u0645 \u062f\u0631\u06cc\u0627\u0641\u062a \u0645\u06cc\u200c\u0634\u0648\u062f \u0648 \u0646\u0631\u062e \u0622\u0646 \u0628\u0633\u062a\u0647 \u0628\u0647 \u0645\u062f\u062a \u0646\u06af\u0647\u062f\u0627\u0631\u06cc (\u06f3\u06f0\u066a\u060c \u06f2\u06f0\u066a \u06cc\u0627 \u06f1\u06f0\u066a) \u0645\u062a\u063a\u06cc\u0631 \u0627\u0633\u062a. \u062f\u0631 \u062a\u0635\u0648\u06cc\u0631 \u0632\u06cc\u0631 \u0628\u0647 \u0645\u0642\u0627\u06cc\u0633\u0647 \u06a9\u0627\u0645\u0644 \u0627\u06cc\u0646 2 \u0646\u0648\u0639 \u0645\u0627\u0644\u06cc\u0627\u062a \u0637\u0644\u0627 \u067e\u0631\u062f\u0627\u062e\u062a\u0647\u200c\u0627\u06cc\u0645:<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-4261 size-full\" src=\"https:\/\/zarminex.ir\/blog\/wp-content\/uploads\/2025\/09\/VAT-vs-Capital-Gains-Tax.jpg\" alt=\" \u062a\u0641\u0627\u0648\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0637\u0644\u0627 \u0648 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0639\u0627\u06cc\u062f\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647 \u0637\u0644\u0627\" width=\"1024\" height=\"768\" srcset=\"https:\/\/zarminex.ir\/blog\/wp-content\/uploads\/2025\/09\/VAT-vs-Capital-Gains-Tax.jpg 1024w, https:\/\/zarminex.ir\/blog\/wp-content\/uploads\/2025\/09\/VAT-vs-Capital-Gains-Tax-300x225.jpg 300w, https:\/\/zarminex.ir\/blog\/wp-content\/uploads\/2025\/09\/VAT-vs-Capital-Gains-Tax-768x576.jpg 768w, https:\/\/zarminex.ir\/blog\/wp-content\/uploads\/2025\/09\/VAT-vs-Capital-Gains-Tax-400x300.jpg 400w, https:\/\/zarminex.ir\/blog\/wp-content\/uploads\/2025\/09\/VAT-vs-Capital-Gains-Tax-600x450.jpg 600w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<h3 data-start=\"2248\" data-end=\"2289\">\u0645\u0627\u0644\u06cc\u0627\u062a \u0627\u0646\u0648\u0627\u0639 \u0637\u0644\u0627 \u0686\u0642\u062f\u0631 \u0627\u0633\u062a\u061f<\/h3>\n<div class=\"_tableContainer_1rjym_1\">\n<article class=\"text-token-text-primary w-full focus:outline-none scroll-mt-[calc(var(--header-height)+min(200px,max(70px,20svh)))]\" dir=\"auto\" tabindex=\"-1\" data-turn-id=\"request-WEB:74c48739-a7da-4403-b0f5-f1f0fe00189f-20\" data-testid=\"conversation-turn-42\" data-scroll-anchor=\"true\" data-turn=\"assistant\">\n<div class=\"text-base my-auto mx-auto pb-10 [--thread-content-margin:--spacing(4)] thread-sm:[--thread-content-margin:--spacing(6)] thread-lg:[--thread-content-margin:--spacing(16)] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:40rem] thread-sm:[--thread-content-max-width:40rem] thread-lg:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\" tabindex=\"-1\">\n<div class=\"flex max-w-full flex-col grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+&amp;]:mt-5\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"20c57bf3-4753-48e5-8191-375064d537f9\" data-message-model-slug=\"gpt-5\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[3px]\">\n<div class=\"markdown prose dark:prose-invert w-full break-words dark markdown-new-styling\">\n<p data-start=\"0\" data-end=\"216\" data-is-last-node=\"\" data-is-only-node=\"\">\u0628\u0631\u0627\u06cc \u062f\u0631\u06a9 \u0628\u0647\u062a\u0631 \u062a\u0641\u0627\u0648\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u200c\u0647\u0627\u060c \u0647\u0631 \u0646\u0648\u0639 \u0637\u0644\u0627 \u06cc\u0627 \u0645\u062d\u0635\u0648\u0644 \u0648\u0627\u0628\u0633\u062a\u0647 \u0642\u0648\u0627\u0646\u06cc\u0646 \u062e\u0627\u0635 \u062e\u0648\u062f \u0631\u0627 \u062f\u0627\u0631\u062f \u0648 \u0645\u06cc\u0632\u0627\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0633\u062a\u0647 \u0628\u0647 \u0646\u0648\u0639 \u0645\u0639\u0627\u0645\u0644\u0647 \u0645\u062a\u0641\u0627\u0648\u062a \u0627\u0633\u062a. \u062c\u062f\u0648\u0644 \u0632\u06cc\u0631 \u0628\u0647\u200c\u0635\u0648\u0631\u062a \u062e\u0644\u0627\u0635\u0647 \u0648\u0636\u0639\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0627\u0646\u0648\u0627\u0639 \u0637\u0644\u0627 \u0648 \u0646\u06a9\u0627\u062a \u0645\u0647\u0645 \u0645\u0631\u0628\u0648\u0637 \u0628\u0647 \u0647\u0631\u06a9\u062f\u0627\u0645 \u0631\u0627 \u0646\u0634\u0627\u0646 \u0645\u06cc\u200c\u062f\u0647\u062f.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n<div class=\"pointer-events-none h-px w-px\" aria-hidden=\"true\" data-edge=\"true\"><\/div>\n<div class=\"_tableContainer_1rjym_1\">\n<div class=\"group w-fit _tableWrapper_1rjym_13 flex flex-col-reverse\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" data-start=\"130\" data-end=\"2329\">\n<thead data-start=\"130\" data-end=\"350\">\n<tr data-start=\"130\" data-end=\"350\">\n<th data-start=\"130\" data-end=\"153\" data-col-size=\"sm\"><strong data-start=\"132\" data-end=\"149\">\u0646\u0648\u0639 \u0637\u0644\u0627\/\u0645\u062d\u0635\u0648\u0644<\/strong><\/th>\n<th data-start=\"153\" data-end=\"237\" data-col-size=\"md\"><strong data-start=\"155\" data-end=\"172\">\u0648\u0636\u0639\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc<\/strong><\/th>\n<th data-start=\"237\" data-end=\"350\" data-col-size=\"lg\"><strong data-start=\"239\" data-end=\"268\">\u062a\u0648\u0636\u06cc\u062d\u0627\u062a \u062a\u06a9\u0645\u06cc\u0644\u06cc \u0648 \u0646\u06a9\u0627\u062a \u0645\u0647\u0645<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"572\" data-end=\"2329\">\n<tr data-start=\"572\" data-end=\"790\">\n<td data-start=\"572\" data-end=\"595\" data-col-size=\"sm\"><strong data-start=\"574\" data-end=\"585\">\u0637\u0644\u0627\u06cc \u0646\u0648<\/strong><\/td>\n<td data-start=\"595\" data-end=\"679\" data-col-size=\"md\">\u06f9\u066a \u0641\u0642\u0637 \u0631\u0648\u06cc \u0627\u062c\u0631\u062a \u0633\u0627\u062e\u062a \u0648 \u0633\u0648\u062f \u0641\u0631\u0648\u0634\u0646\u062f\u0647<\/td>\n<td data-start=\"679\" data-end=\"790\" data-col-size=\"lg\">\u0627\u0635\u0644 \u0637\u0644\u0627 \u0645\u0639\u0627\u0641 \u0627\u0633\u062a\u061b \u0641\u0631\u0648\u0634\u0646\u062f\u0647 \u0645\u0648\u0638\u0641 \u0627\u0633\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0631\u0627 \u062a\u0641\u06a9\u06cc\u06a9 \u0648 \u062f\u0631 \u0641\u0627\u06a9\u062a\u0648\u0631 \u062f\u0631\u062c \u06a9\u0646\u062f.<\/td>\n<\/tr>\n<tr data-start=\"791\" data-end=\"1008\">\n<td data-start=\"791\" data-end=\"815\" data-col-size=\"sm\"><strong data-start=\"793\" data-end=\"809\">\u0637\u0644\u0627\u06cc \u062f\u0633\u062a\u200c\u062f\u0648\u0645<\/strong><\/td>\n<td data-start=\"815\" data-end=\"898\" data-col-size=\"md\">\u0627\u062c\u0631\u062a \u0646\u062f\u0627\u0631\u062f\u061b \u0641\u0642\u0637 \u0633\u0648\u062f \u0641\u0631\u0648\u0634\u0646\u062f\u0647 \u0645\u0634\u0645\u0648\u0644 \u06f9\u066a \u0645\u0627\u0644\u06cc\u0627\u062a \u0627\u0633\u062a<\/td>\n<td data-start=\"898\" data-end=\"1008\" data-col-size=\"lg\">\u0686\u0648\u0646 \u0627\u062c\u0631\u062a\u06cc \u0646\u062f\u0627\u0631\u062f\u060c \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0633\u06cc\u0627\u0631 \u06a9\u0645\u062a\u0631 \u0627\u0632 \u0637\u0644\u0627\u06cc \u0646\u0648 \u0627\u0633\u062a \u0648 \u0628\u0631\u0627\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc \u06a9\u0648\u062a\u0627\u0647\u200c\u0645\u062f\u062a \u0645\u0646\u0627\u0633\u0628\u200c\u062a\u0631 \u0627\u0633\u062a.<\/td>\n<\/tr>\n<tr data-start=\"1009\" data-end=\"1228\">\n<td data-start=\"1009\" data-end=\"1033\" data-col-size=\"sm\"><strong data-start=\"1011\" data-end=\"1026\">\u0637\u0644\u0627\u06cc \u0622\u0628\u200c\u0634\u062f\u0647<\/strong><\/td>\n<td data-start=\"1033\" data-end=\"1117\" data-col-size=\"md\">\u06a9\u0627\u0645\u0644\u0627\u064b \u0645\u0639\u0627\u0641 \u0627\u0632 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647<\/td>\n<td data-start=\"1117\" data-end=\"1228\" data-col-size=\"lg\">\u0628\u062f\u0648\u0646 \u0627\u062c\u0631\u062a \u0648 \u0633\u0648\u062f \u0641\u0631\u0648\u0634\u0646\u062f\u0647 \u0627\u0633\u062a\u061b \u06af\u0632\u06cc\u0646\u0647 \u0645\u062d\u0628\u0648\u0628 \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u0627\u0646 \u062d\u0631\u0641\u0647\u200c\u0627\u06cc \u0628\u0631\u0627\u06cc \u06a9\u0627\u0647\u0634 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627.<\/td>\n<\/tr>\n<tr data-start=\"1229\" data-end=\"1448\">\n<td data-start=\"1229\" data-end=\"1253\" data-col-size=\"sm\"><strong data-start=\"1231\" data-end=\"1242\">\u0634\u0645\u0634 \u0637\u0644\u0627<\/strong><\/td>\n<td data-start=\"1253\" data-end=\"1337\" data-col-size=\"md\">\u062e\u0631\u06cc\u062f\u0648\u0641\u0631\u0648\u0634 \u0631\u0633\u0645\u06cc \u0628\u0627 \u0641\u0627\u06a9\u062a\u0648\u0631 \u0645\u0639\u062a\u0628\u0631\u061b \u062d\u062c\u0645\u200c\u0647\u0627\u06cc \u0628\u0627\u0644\u0627 \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u062a\u062d\u062a \u0628\u0631\u0631\u0633\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0642\u0631\u0627\u0631 \u06af\u06cc\u0631\u062f<\/td>\n<td data-start=\"1337\" data-end=\"1448\" data-col-size=\"lg\">\u0645\u0639\u0627\u0641 \u0627\u0632 VAT\u060c \u0627\u0645\u0627 \u0633\u0648\u062f \u062d\u0627\u0635\u0644 \u0627\u0632 \u0641\u0631\u0648\u0634 \u0645\u0634\u0645\u0648\u0644 CGT \u0645\u06cc\u200c\u0634\u0648\u062f\u061b \u062d\u062a\u0645\u0627\u064b \u0641\u0627\u06a9\u062a\u0648\u0631 \u0645\u0639\u062a\u0628\u0631 \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u06cc\u062f.<\/td>\n<\/tr>\n<tr data-start=\"1449\" data-end=\"1666\">\n<td data-start=\"1449\" data-end=\"1473\" data-col-size=\"sm\"><strong data-start=\"1451\" data-end=\"1462\">\u0633\u06a9\u0647 \u0637\u0644\u0627<\/strong><\/td>\n<td data-start=\"1473\" data-end=\"1556\" data-col-size=\"md\">\u062e\u0631\u06cc\u062f \u0645\u062d\u062f\u0648\u062f \u0627\u0632 \u0628\u0627\u0646\u06a9 \u0645\u0631\u06a9\u0632\u06cc \u06cc\u0627 \u0637\u0644\u0627\u0641\u0631\u0648\u0634\u06cc\u200c\u0647\u0627\u06cc \u0645\u062c\u0627\u0632 \u0645\u0639\u0627\u0641\u061b \u062e\u0631\u06cc\u062f \u0633\u0646\u06af\u06cc\u0646 \u0645\u0634\u0645\u0648\u0644 CGT<\/td>\n<td data-start=\"1556\" data-end=\"1666\" data-col-size=\"lg\">\u062a\u0639\u062f\u0627\u062f \u0628\u0627\u0644\u0627\u06cc \u0633\u06a9\u0647 \u06cc\u0627 \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u063a\u06cc\u0631\u0631\u0633\u0645\u06cc \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u062f\u0631 \u0641\u0631\u0648\u0634 \u0628\u0639\u062f\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0639\u0627\u06cc\u062f\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647 \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u062f.<\/td>\n<\/tr>\n<tr data-start=\"1667\" data-end=\"1892\">\n<td data-start=\"1667\" data-end=\"1691\" data-col-size=\"sm\"><strong data-start=\"1669\" data-end=\"1682\">\u0637\u0644\u0627\u0641\u0631\u0648\u0634\u0627\u0646<\/strong><\/td>\n<td data-start=\"1691\" data-end=\"1774\" data-col-size=\"md\">\u0645\u0627\u0644\u06cc\u0627\u062a \u0639\u0645\u0644\u06a9\u0631\u062f \u067e\u0644\u06a9\u0627\u0646\u06cc \u06f1\u06f5\u066a \u062a\u0627 \u06f2\u06f5\u066a \u0628\u0631 \u0633\u0648\u062f \u0633\u0627\u0644\u0627\u0646\u0647<\/td>\n<td data-start=\"1774\" data-end=\"1892\" data-col-size=\"lg\">\u0633\u0648\u062f \u062a\u0627 \u06f2\u06f0\u06f0 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646: \u06f1\u06f5\u066a\u060c \u0627\u0632 \u06f2\u06f0\u06f0 \u062a\u0627 \u06f4\u06f0\u06f0 \u0645\u06cc\u0644\u06cc\u0648\u0646: \u06f2\u06f0\u066a\u060c \u0628\u06cc\u0634 \u0627\u0632 \u06f4\u06f0\u06f0 \u0645\u06cc\u0644\u06cc\u0648\u0646: \u06f2\u06f5\u066a\u061b \u062b\u0628\u062a \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u062f\u0631 \u0633\u0627\u0645\u0627\u0646\u0647 \u0627\u0644\u0632\u0627\u0645\u06cc \u0627\u0633\u062a.<\/td>\n<\/tr>\n<tr data-start=\"1893\" data-end=\"2110\">\n<td data-start=\"1893\" data-end=\"1925\" data-col-size=\"sm\"><strong data-start=\"1895\" data-end=\"1924\">\u062e\u0631\u06cc\u062f\u0647\u0627\u06cc \u0628\u062f\u0648\u0646 \u0641\u0627\u06a9\u062a\u0648\u0631 \u0645\u0639\u062a\u0628\u0631<\/strong><\/td>\n<td data-start=\"1925\" data-end=\"2000\" data-col-size=\"md\">\u0631\u06cc\u0633\u06a9 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0628\u0627\u0644\u0627<\/td>\n<td data-start=\"2000\" data-end=\"2110\" data-col-size=\"lg\">\u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u06a9\u0644 \u0645\u0628\u0644\u063a \u0641\u0631\u0648\u0634 \u0628\u0647\u200c\u0639\u0646\u0648\u0627\u0646 \u0633\u0648\u062f \u0645\u062d\u0627\u0633\u0628\u0647 \u0634\u0648\u062f\u061b \u0647\u0645\u06cc\u0634\u0647 \u0627\u0632 \u0641\u0631\u0648\u0634\u0646\u062f\u0647 \u0645\u0639\u062a\u0628\u0631 \u0648 \u062f\u0627\u0631\u0627\u06cc \u0641\u0627\u06a9\u062a\u0648\u0631 \u0631\u0633\u0645\u06cc \u062e\u0631\u06cc\u062f \u06a9\u0646\u06cc\u062f.<\/td>\n<\/tr>\n<tr data-start=\"2111\" data-end=\"2329\">\n<td data-start=\"2111\" data-end=\"2135\" data-col-size=\"sm\"><strong data-start=\"2113\" data-end=\"2134\">\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0645\u0634\u0645\u0648\u0644 CGT<\/strong><\/td>\n<td data-start=\"2135\" data-end=\"2218\" data-col-size=\"md\">\u2014<\/td>\n<td data-start=\"2218\" data-end=\"2329\" data-col-size=\"lg\">\u0641\u0631\u0648\u0634 \u0637\u0644\u0627\u060c \u0633\u06a9\u0647 \u06cc\u0627 \u0634\u0645\u0634 \u0628\u0627 \u0633\u0648\u062f \u067e\u0633 \u0627\u0632 \u06a9\u0633\u0631 \u062a\u0648\u0631\u0645\u061b \u0646\u0631\u062e \u0628\u0631 \u0627\u0633\u0627\u0633 \u0645\u062f\u062a \u0646\u06af\u0647\u062f\u0627\u0631\u06cc: \u06f3\u06f0\u066a\u060c \u06f2\u06f0\u066a\u060c \u06cc\u0627 \u06f1\u06f0\u066a.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<\/div>\n<h3 data-start=\"2829\" data-end=\"2883\">\u0642\u0648\u0627\u0646\u06cc\u0646 \u0648 \u0646\u06a9\u0627\u062a \u06a9\u0644\u06cc\u062f\u06cc \u0628\u0631\u0627\u06cc \u062e\u0631\u06cc\u062f\u0627\u0631\u0627\u0646 \u0648 \u0641\u0631\u0648\u0634\u0646\u062f\u06af\u0627\u0646 \u062f\u0631 \u0627\u06cc\u0631\u0627\u0646<\/h3>\n<h4 data-start=\"66\" data-end=\"372\"><strong data-start=\"66\" data-end=\"100\">\u06f1. \u062f\u0631\u06cc\u0627\u0641\u062a \u0641\u0627\u06a9\u062a\u0648\u0631 \u0631\u0633\u0645\u06cc \u0648 \u062a\u0641\u06a9\u06cc\u06a9\u06cc<\/strong><\/h4>\n<p data-start=\"66\" data-end=\"372\"><br data-start=\"100\" data-end=\"103\" \/>\u0647\u0646\u06af\u0627\u0645 \u062e\u0631\u06cc\u062f \u0637\u0644\u0627\u060c \u062d\u062a\u0645\u0627\u064b <strong data-start=\"125\" data-end=\"141\">\u0641\u0627\u06a9\u062a\u0648\u0631 \u0645\u0639\u062a\u0628\u0631<\/strong> \u062f\u0631\u06cc\u0627\u0641\u062a \u06a9\u0646\u06cc\u062f \u06a9\u0647 \u0634\u0627\u0645\u0644 \u0648\u0632\u0646 \u062f\u0642\u06cc\u0642\u060c \u0639\u06cc\u0627\u0631 \u0637\u0644\u0627\u060c \u0627\u062c\u0631\u062a \u0633\u0627\u062e\u062a\u060c \u0633\u0648\u062f \u0641\u0631\u0648\u0634\u0646\u062f\u0647 \u0648 \u0645\u06cc\u0632\u0627\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0628\u0627\u0634\u062f. \u0627\u06cc\u0646 \u0641\u0627\u06a9\u062a\u0648\u0631 \u0633\u0646\u062f \u0642\u0627\u0646\u0648\u0646\u06cc \u0645\u0627\u0644\u06a9\u06cc\u062a \u0634\u0645\u0627\u0633\u062a \u0648 \u062f\u0631 \u0632\u0645\u0627\u0646 \u0641\u0631\u0648\u0634 \u06cc\u0627 \u062f\u0631 \u0635\u0648\u0631\u062a \u0628\u0631\u0648\u0632 \u0627\u062e\u062a\u0644\u0627\u0641\u060c \u0627\u0632 \u0634\u0645\u0627 \u062f\u0631 \u0628\u0631\u0627\u0628\u0631 \u0627\u062f\u0639\u0627\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u06cc\u0627 \u062d\u0642\u0648\u0642\u06cc \u0645\u062d\u0627\u0641\u0638\u062a \u0645\u06cc\u200c\u06a9\u0646\u062f.<\/p>\n<h4 data-start=\"374\" data-end=\"669\"><strong data-start=\"374\" data-end=\"409\">\u06f2. \u062b\u0628\u062a \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u062f\u0631 \u0633\u0627\u0645\u0627\u0646\u0647 \u0645\u0648\u062f\u06cc\u0627\u0646<\/strong><\/h4>\n<p data-start=\"374\" data-end=\"669\">\u0637\u0628\u0642 \u0642\u0627\u0646\u0648\u0646 \u067e\u0627\u06cc\u0627\u0646\u0647\u200c\u0647\u0627\u06cc \u0641\u0631\u0648\u0634\u06af\u0627\u0647\u06cc \u0648 \u0633\u0627\u0645\u0627\u0646\u0647 \u0645\u0648\u062f\u06cc\u0627\u0646\u060c \u0627\u0632 \u0633\u0627\u0644 \u06f1\u06f4\u06f0\u06f2 \u062a\u0645\u0627\u0645 \u0637\u0644\u0627\u0641\u0631\u0648\u0634\u0627\u0646 \u0645\u0648\u0638\u0641\u200c\u0627\u0646\u062f \u062a\u0645\u0627\u0645\u06cc \u062e\u0631\u06cc\u062f \u0648 \u0641\u0631\u0648\u0634\u200c\u0647\u0627 \u0631\u0627 \u062f\u0631 \u0627\u06cc\u0646 \u0633\u0627\u0645\u0627\u0646\u0647 \u062b\u0628\u062a \u06a9\u0646\u0646\u062f. \u062e\u0631\u06cc\u062f \u0627\u0632 \u0641\u0631\u0648\u0634\u0646\u062f\u0647\u200c\u0627\u06cc \u06a9\u0647 \u0628\u0647 \u0627\u06cc\u0646 \u0633\u0627\u0645\u0627\u0646\u0647 \u0645\u062a\u0635\u0644 \u0627\u0633\u062a\u060c \u0634\u0641\u0627\u0641\u06cc\u062a \u0645\u0639\u0627\u0645\u0644\u0647 \u0631\u0627 \u062a\u0636\u0645\u06cc\u0646 \u06a9\u0631\u062f\u0647 \u0648 \u0627\u062d\u062a\u0645\u0627\u0644 \u0628\u0631\u0648\u0632 \u0645\u0634\u06a9\u0644\u0627\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0631\u0627 \u0627\u0632 \u0628\u06cc\u0646 \u0645\u06cc\u200c\u0628\u0631\u062f.<\/p>\n<h4 data-start=\"671\" data-end=\"916\"><strong data-start=\"671\" data-end=\"707\">\u06f3. \u0631\u0639\u0627\u06cc\u062a \u0642\u0627\u0646\u0648\u0646 \u0645\u0628\u0627\u0631\u0632\u0647 \u0628\u0627 \u067e\u0648\u0644\u0634\u0648\u06cc\u06cc<\/strong><\/h4>\n<p data-start=\"671\" data-end=\"916\">\u0628\u0631\u0627\u06cc \u062e\u0631\u06cc\u062f\u0647\u0627\u06cc \u0628\u0627 \u0627\u0631\u0632\u0634 \u0628\u0627\u0644\u0627 (\u0645\u0639\u0645\u0648\u0644\u0627\u064b \u0628\u0627\u0644\u0627\u06cc \u0633\u0642\u0641 \u062a\u0639\u06cc\u06cc\u0646\u200c\u0634\u062f\u0647 \u062a\u0648\u0633\u0637 \u0633\u0627\u0632\u0645\u0627\u0646 \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc)\u060c \u0627\u0631\u0627\u0626\u0647 \u0645\u062f\u0627\u0631\u06a9 \u0647\u0648\u06cc\u062a\u06cc \u0645\u0639\u062a\u0628\u0631 \u0645\u0627\u0646\u0646\u062f \u06a9\u0627\u0631\u062a \u0645\u0644\u06cc \u0627\u0644\u0632\u0627\u0645\u06cc \u0627\u0633\u062a. \u0627\u06cc\u0646 \u0627\u0642\u062f\u0627\u0645 \u0628\u0647 \u062c\u0644\u0648\u06af\u06cc\u0631\u06cc \u0627\u0632 \u067e\u0648\u0644\u0634\u0648\u06cc\u06cc \u0648 \u062a\u0636\u0645\u06cc\u0646 \u0633\u0644\u0627\u0645\u062a \u0628\u0627\u0632\u0627\u0631 \u0637\u0644\u0627 \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u062f.<\/p>\n<h4 data-start=\"918\" data-end=\"1176\"><strong data-start=\"918\" data-end=\"944\">\u06f4. \u0646\u06af\u0647\u062f\u0627\u0631\u06cc \u0641\u0627\u06a9\u062a\u0648\u0631 \u062e\u0631\u06cc\u062f<\/strong><\/h4>\n<p data-start=\"918\" data-end=\"1176\">\u0641\u0627\u06a9\u062a\u0648\u0631 \u062e\u0631\u06cc\u062f \u0631\u0627 \u062d\u062a\u06cc \u067e\u0633 \u0627\u0632 \u0641\u0631\u0648\u0634 \u06cc\u0627 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u0637\u0644\u0627 \u0646\u06cc\u0632 \u0646\u06af\u0647 \u062f\u0627\u0631\u06cc\u062f. \u062f\u0631 \u0635\u0648\u0631\u062a \u0628\u0631\u0631\u0633\u06cc\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u06cc\u0627 \u0647\u0646\u06af\u0627\u0645 \u0641\u0631\u0648\u0634 \u0645\u062c\u062f\u062f\u060c \u0627\u06cc\u0646 \u0641\u0627\u06a9\u062a\u0648\u0631 \u0627\u062b\u0628\u0627\u062a \u0645\u06cc\u200c\u06a9\u0646\u062f \u06a9\u0647 \u0637\u0644\u0627 \u0628\u0647\u200c\u0635\u0648\u0631\u062a \u0642\u0627\u0646\u0648\u0646\u06cc \u062e\u0631\u06cc\u062f\u0627\u0631\u06cc \u0634\u062f\u0647 \u0648 \u0627\u0632 \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u0627\u0636\u0627\u0641\u06cc \u06cc\u0627 \u062a\u0648\u0642\u06cc\u0641 \u062f\u0627\u0631\u0627\u06cc\u06cc \u062c\u0644\u0648\u06af\u06cc\u0631\u06cc \u0645\u06cc\u200c\u06a9\u0646\u062f.<\/p>\n<h4 data-start=\"1178\" data-end=\"1477\"><strong data-start=\"1178\" data-end=\"1206\">\u06f5. \u0627\u0646\u062a\u062e\u0627\u0628 \u0645\u062d\u0644 \u062e\u0631\u06cc\u062f \u0645\u0639\u062a\u0628\u0631<\/strong><\/h4>\n<p data-start=\"1178\" data-end=\"1477\">\u0628\u0631\u0627\u06cc \u0627\u0637\u0645\u06cc\u0646\u0627\u0646 \u0627\u0632 \u0627\u0635\u0627\u0644\u062a \u0637\u0644\u0627 \u0648 \u0645\u062d\u0627\u0633\u0628\u0647 \u0635\u062d\u06cc\u062d \u0645\u0627\u0644\u06cc\u0627\u062a\u060c \u062e\u0631\u06cc\u062f \u0631\u0627 \u0627\u0632 \u0637\u0644\u0627\u0641\u0631\u0648\u0634\u06cc\u200c\u0647\u0627\u06cc \u062f\u0627\u0631\u0627\u06cc \u0645\u062c\u0648\u0632 \u0627\u062a\u062d\u0627\u062f\u06cc\u0647 \u06cc\u0627 \u067e\u0644\u062a\u0641\u0631\u0645\u200c\u0647\u0627\u06cc \u0622\u0646\u0644\u0627\u06cc\u0646 \u0645\u0639\u062a\u0628\u0631 \u0645\u0627\u0646\u0646\u062f \u0632\u0631\u0645\u06cc\u0646\u06a9\u0633 \u0627\u0646\u062c\u0627\u0645 \u062f\u0647\u06cc\u062f. \u0627\u06cc\u0646 \u06a9\u0627\u0631 \u0631\u06cc\u0633\u06a9 \u062f\u0631\u06cc\u0627\u0641\u062a \u0641\u0627\u06a9\u062a\u0648\u0631 \u063a\u06cc\u0631\u0642\u0627\u0646\u0648\u0646\u06cc \u06cc\u0627 \u0645\u0627\u0644\u06cc\u0627\u062a \u0627\u0634\u062a\u0628\u0627\u0647 \u0631\u0627 \u0628\u0647 \u0635\u0641\u0631 \u0645\u06cc\u200c\u0631\u0633\u0627\u0646\u062f \u0648 \u0627\u0632 \u0628\u0631\u0648\u0632 \u0645\u0634\u06a9\u0644\u0627\u062a \u062f\u0631 \u0622\u06cc\u0646\u062f\u0647 \u062c\u0644\u0648\u06af\u06cc\u0631\u06cc \u0645\u06cc\u200c\u06a9\u0646\u062f.<\/p>\n<h2 data-start=\"3363\" data-end=\"3427\">\u00a0\u0645\u0632\u06cc\u062a \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc \u062f\u0631 \u0637\u0644\u0627\u06cc \u0622\u0628\u200c\u0634\u062f\u0647 \u0648 \u0634\u0645\u0634 \u0628\u0631\u0627\u06cc \u06a9\u0627\u0647\u0634 \u0645\u0627\u0644\u06cc\u0627\u062a<\/h2>\n<p data-start=\"63\" data-end=\"776\">\u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc \u062f\u0631 \u0637\u0644\u0627\u06cc \u0622\u0628\u200c \u0634\u062f\u0647 \u0648 \u0634\u0645\u0634 \u0637\u0644\u0627 \u0628\u0631\u0627\u06cc \u0627\u0641\u0631\u0627\u062f\u06cc \u06a9\u0647 \u0645\u06cc\u200c\u062e\u0648\u0627\u0647\u0646\u062f \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u062c\u0627\u0646\u0628\u06cc \u0648 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u062e\u0648\u062f \u0631\u0627 \u06a9\u0645 \u06a9\u0646\u0646\u062f\u060c \u0628\u0647\u062a\u0631\u06cc\u0646 \u0627\u0646\u062a\u062e\u0627\u0628 \u0645\u062d\u0633\u0648\u0628 \u0645\u06cc\u200c\u0634\u0648\u062f. \u0637\u0644\u0627\u06cc \u0622\u0628\u200c \u0634\u062f\u0647 \u0628\u0647 \u062f\u0644\u06cc\u0644 \u062d\u0630\u0641 \u0627\u062c\u0631\u062a \u0633\u0627\u062e\u062a \u0648 \u0645\u0639\u0627\u0641\u06cc\u062a \u06a9\u0627\u0645\u0644 \u0627\u0632 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647\u060c \u0639\u0645\u0644\u0627\u064b \u0627\u0631\u0632\u0627\u0646\u200c\u062a\u0631 \u0648 \u0634\u0641\u0627\u0641\u200c\u062a\u0631 \u0627\u0632 \u0637\u0644\u0627\u06cc \u0632\u06cc\u0646\u062a\u06cc \u0627\u0633\u062a. \u0628\u0647 \u0647\u0645\u06cc\u0646 \u062e\u0627\u0637\u0631 \u0628\u0633\u06cc\u0627\u0631\u06cc \u0627\u0632 \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u0627\u0646 \u062d\u0631\u0641\u0647\u200c\u0627\u06cc \u062a\u0631\u062c\u06cc\u062d 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\u062c\u06cc\u0628 \u0686\u0647 \u06a9\u0633\u06cc \u0645\u06cc\u200c\u0631\u0648\u0646\u062f\u061f<\/strong><br \/>\n\u0647\u0645\u0647 \u0645\u0628\u0627\u0644\u063a \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0628\u0647 \u0633\u0627\u0632\u0645\u0627\u0646 \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u06a9\u0634\u0648\u0631 \u0648\u0627\u0631\u06cc\u0632 \u0645\u06cc\u200c\u0634\u0648\u062f\u061b \u0641\u0631\u0648\u0634\u0646\u062f\u0647 \u062a\u0646\u0647\u0627 \u0648\u0627\u0633\u0637\u0647 \u062f\u0631\u06cc\u0627\u0641\u062a \u0648 \u0627\u0646\u062a\u0642\u0627\u0644 \u0622\u0646 \u0628\u0647 \u062f\u0648\u0644\u062a \u0627\u0633\u062a.<\/li>\n<li><strong>\u0686\u0631\u0627 \u062f\u0648\u0644\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0637\u0644\u0627 \u062f\u0631\u06cc\u0627\u0641\u062a \u0645\u06cc\u200c\u06a9\u0646\u062f\u061f<\/strong><br \/>\n\u0628\u0631\u0627\u06cc \u06a9\u0646\u062a\u0631\u0644 \u0633\u0641\u062a\u0647\u200c\u0628\u0627\u0632\u06cc\u060c \u062b\u0628\u0627\u062a \u0628\u0627\u0632\u0627\u0631 \u0648 \u062a\u0623\u0645\u06cc\u0646 \u062f\u0631\u0622\u0645\u062f\u0647\u0627\u06cc \u0639\u0645\u0648\u0645\u06cc\u061b \u0627\u06cc\u0646 \u0633\u06cc\u0627\u0633\u062a \u0627\u0632 \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u063a\u06cc\u0631\u0634\u0641\u0627\u0641 \u062c\u0644\u0648\u06af\u06cc\u0631\u06cc \u0645\u06cc\u200c\u06a9\u0646\u062f \u0648 \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc \u0633\u0627\u0644\u0645 \u0631\u0627 \u062a\u0634\u0648\u06cc\u0642 \u0645\u06cc\u200c\u06a9\u0646\u062f.<\/li>\n<li>\n<p data-start=\"284\" data-end=\"548\"><strong data-start=\"284\" data-end=\"344\">\u0622\u06cc\u0627 \u062e\u0631\u06cc\u062f \u0637\u0644\u0627\u06cc \u0622\u0628\u200c\u0634\u062f\u0647 \u062f\u0631 \u0633\u0627\u0644 \u06f1\u06f4\u06f0\u06f4 \u06a9\u0627\u0645\u0644\u0627\u064b \u0628\u062f\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0627\u0633\u062a\u061f<\/strong><br data-start=\"344\" data-end=\"347\" \/>\u0628\u0644\u0647. \u0686\u0648\u0646 \u0637\u0644\u0627\u06cc \u0622\u0628\u200c\u0634\u062f\u0647 \u0627\u062c\u0631\u062a \u0633\u0627\u062e\u062a \u0646\u062f\u0627\u0631\u062f \u0648 \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u0628\u0627 \u0633\u0648\u062f \u062d\u062f\u0627\u0642\u0644\u06cc \u0645\u0639\u0627\u0645\u0644\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f\u060c \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0628\u0647 \u0622\u0646 \u062a\u0639\u0644\u0642 \u0646\u0645\u06cc\u200c\u06af\u06cc\u0631\u062f. \u0627\u0645\u0627 \u0627\u06af\u0631 \u0627\u06cc\u0646 \u0637\u0644\u0627 \u0631\u0627 \u0628\u0639\u062f\u0627\u064b \u0628\u0627 \u0633\u0648\u062f \u0628\u0641\u0631\u0648\u0634\u06cc\u062f\u060c \u0645\u0634\u0645\u0648\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 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\u062f\u0631 \u0635\u0648\u0631\u062a \u0646\u0628\u0648\u062f \u0641\u0627\u06a9\u062a\u0648\u0631 \u0645\u0639\u062a\u0628\u0631\u060c \u0633\u0627\u0632\u0645\u0627\u0646 \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u06a9\u0644 \u0645\u0628\u0644\u063a \u0641\u0631\u0648\u0634 \u0631\u0627 \u0628\u0647\u200c\u0639\u0646\u0648\u0627\u0646 \u0633\u0648\u062f \u062f\u0631 \u0646\u0638\u0631 \u0628\u06af\u06cc\u0631\u062f \u0648 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u06cc\u0634\u062a\u0631\u06cc \u0645\u0637\u0627\u0644\u0628\u0647 \u06a9\u0646\u062f. \u0628\u0646\u0627\u0628\u0631\u0627\u06cc\u0646 \u0647\u0645\u06cc\u0634\u0647 \u062e\u0631\u06cc\u062f \u0648 \u0641\u0631\u0648\u0634 \u0631\u0627 \u0628\u0627 \u0641\u0627\u06a9\u062a\u0648\u0631 \u0631\u0633\u0645\u06cc \u0627\u0646\u062c\u0627\u0645 \u062f\u0647\u06cc\u062f.<\/p>\n<\/li>\n<li>\n<p data-start=\"284\" data-end=\"548\"><strong data-start=\"1067\" data-end=\"1134\">\u0645\u0627\u0644\u06cc\u0627\u062a \u062e\u0631\u06cc\u062f \u0637\u0644\u0627\u06cc \u0646\u0648 \u062f\u0631 \u06f1\u06f4\u06f0\u06f4 \u0646\u0633\u0628\u062a \u0628\u0647 \u0633\u0627\u0644 \u0642\u0628\u0644 \u0686\u0647 \u062a\u063a\u06cc\u06cc\u0631\u06cc \u06a9\u0631\u062f\u0647 \u0627\u0633\u062a\u061f<\/strong><br data-start=\"1134\" data-end=\"1137\" \/>\u062a\u0627 \u0633\u0627\u0644 \u06f1\u06f4\u06f0\u06f3 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0647 \u0627\u0635\u0644 \u0642\u06cc\u0645\u062a \u0637\u0644\u0627 \u0647\u0645 \u062a\u0639\u0644\u0642 \u0645\u06cc\u200c\u06af\u0631\u0641\u062a\u060c \u0627\u0645\u0627 \u0627\u0632 \u06f1\u06f4\u06f0\u06f4 \u0641\u0642\u0637 \u0627\u062c\u0631\u062a \u0633\u0627\u062e\u062a \u0648 \u0633\u0648\u062f \u0641\u0631\u0648\u0634\u0646\u062f\u0647 \u0645\u0634\u0645\u0648\u0644 \u06f9\u066a \u0645\u0627\u0644\u06cc\u0627\u062a \u0647\u0633\u062a\u0646\u062f. \u0627\u06cc\u0646 \u062a\u063a\u06cc\u06cc\u0631 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\u0627\u0633\u062a. \u0627\u0645\u0627 \u0628\u0631\u0627\u06cc \u062e\u0631\u06cc\u062f\u0647\u0627\u06cc \u06a9\u0644\u0627\u0646 \u06cc\u0627 \u062d\u062c\u0645 \u0628\u0627\u0644\u0627\u060c \u0639\u0644\u0627\u0648\u0647 \u0628\u0631 \u06a9\u0627\u0631\u062a \u0645\u0644\u06cc \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0646\u06cc\u0627\u0632 \u0628\u0647 \u062b\u0628\u062a \u0645\u0639\u0627\u0645\u0644\u0647 \u062f\u0631 \u0633\u0627\u0645\u0627\u0646\u0647 \u0645\u0648\u062f\u06cc\u0627\u0646 \u0648 \u0627\u0631\u0627\u0626\u0647 \u0645\u062f\u0627\u0631\u06a9 \u062a\u06a9\u0645\u06cc\u0644\u06cc \u0628\u0631\u0627\u06cc \u062c\u0644\u0648\u06af\u06cc\u0631\u06cc \u0627\u0632 \u067e\u0648\u0644\u0634\u0648\u06cc\u06cc \u0648\u062c\u0648\u062f \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u062f.<\/p>\n<\/li>\n<li>\n<p data-start=\"284\" data-end=\"548\"><strong data-start=\"1608\" data-end=\"1671\">\u0627\u06af\u0631 \u0637\u0644\u0627\u0641\u0631\u0648\u0634 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