{"id":9714,"date":"2024-10-09T17:50:10","date_gmt":"2024-10-09T15:50:10","guid":{"rendered":"https:\/\/e-invoice.io\/?p=9714"},"modified":"2024-10-14T10:08:37","modified_gmt":"2024-10-14T08:08:37","slug":"%d9%83%d9%8a%d9%81%d9%8a%d8%a9-%d8%ad%d8%b3%d8%a7%d8%a8-%d8%b6%d8%b1%d9%8a%d8%a8%d8%a9-%d8%a7%d9%84%d8%af%d8%ae%d9%84-%d9%81%d9%8a-%d8%a7%d9%84%d8%b3%d8%b9%d9%88%d8%af%d9%8a%d8%a9","status":"publish","type":"post","link":"https:\/\/e-invoice.io\/en\/%d9%83%d9%8a%d9%81%d9%8a%d8%a9-%d8%ad%d8%b3%d8%a7%d8%a8-%d8%b6%d8%b1%d9%8a%d8%a8%d8%a9-%d8%a7%d9%84%d8%af%d8%ae%d9%84-%d9%81%d9%8a-%d8%a7%d9%84%d8%b3%d8%b9%d9%88%d8%af%d9%8a%d8%a9\/","title":{"rendered":"\u0643\u064a\u0641\u064a\u0629 \u062d\u0633\u0627\u0628 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"9714\" class=\"elementor elementor-9714\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-bdb4a51 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bdb4a51\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-95f59dc\" data-id=\"95f59dc\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bcb04ae elementor-widget elementor-widget-text-editor\" data-id=\"bcb04ae\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u062a\u064f\u0639\u062a\u0628\u0631 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0623\u062d\u062f \u0627\u0644\u0631\u0643\u0627\u0626\u0632 \u0627\u0644\u0647\u0627\u0645\u0629 \u0641\u064a \u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u0627\u0626\u0628\u060c \u0648\u0647\u064a \u0645\u0635\u0645\u0645\u0629 \u0644\u062a\u0637\u0628\u064a\u0642\u0647\u0627 \u0628\u0634\u0643\u0644 \u0623\u0633\u0627\u0633\u064a \u0639\u0644\u0649 \u0627\u0644\u0643\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0645\u062a\u0639\u062f\u062f\u0629 \u0627\u0644\u062c\u0646\u0633\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0639\u0645\u0644 \u062f\u0627\u062e\u0644 \u0627\u0644\u0645\u0645\u0644\u0643\u0629. \u062a\u0633\u0639\u0649 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0625\u0644\u0649 \u062f\u0639\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0627\u0644\u0648\u0637\u0646\u064a \u0648\u062a\u0645\u0648\u064a\u0644 \u0627\u0644\u0645\u0634\u0627\u0631\u064a\u0639 \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0642\u062f\u0645\u0629 \u0644\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646 \u0648\u0627\u0644\u0645\u0642\u064a\u0645\u064a\u0646. \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0645\u0642\u0627\u0644 \u0633\u0646\u0633\u062a\u0639\u0631\u0636 \u0628\u0627\u0644\u062a\u0641\u0635\u064a\u0644 \u0643\u064a\u0641\u064a\u0629 \u062d\u0633\u0627\u0628 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629\u060c \u0648\u0633\u0646\u062a\u0637\u0631\u0642 \u0625\u0644\u0649 \u0634\u0631\u062d \u0627\u0644\u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629 \u0644\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u0647\u0627\u060c \u0645\u0639 \u062a\u0648\u0641\u064a\u0631 \u0623\u0645\u062b\u0644\u0629 \u062a\u0641\u0635\u064a\u0644\u064a\u0629 \u0644\u0644\u062a\u0648\u0636\u064a\u062d.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1afee51 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1afee51\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-cca8003\" data-id=\"cca8003\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6301c57 elementor-widget elementor-widget-heading\" data-id=\"6301c57\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-89a2c0f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"89a2c0f\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6c63fd1\" data-id=\"6c63fd1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cf130f1 elementor-widget elementor-widget-text-editor\" data-id=\"cf130f1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629\u060c \u064a\u062a\u0645 \u062a\u0637\u0628\u064a\u0642 \u0639\u062f\u0629 <a href=\"https:\/\/e-invoice.io\/en\/%D8%A3%D9%86%D9%88%D8%A7%D8%B9-%D8%A7%D9%84%D8%B6%D8%B1%D8%A7%D8%A6%D8%A8-%D9%81%D9%8A-%D8%A7%D9%84%D9%85%D9%85%D9%84%D9%83%D8%A9-%D8%A7%D9%84%D8%B9%D8%B1%D8%A8%D9%8A%D8%A9-%D8%A7%D9%84%D8%B3%D8%B9\/\">\u0623\u0646\u0648\u0627\u0639 \u0645\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628<\/a> \u062a\u062e\u062a\u0644\u0641 \u062d\u0633\u0628 \u0646\u0648\u0639 \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u060c \u0648\u0627\u0644\u062c\u0646\u0633\u064a\u0629\u060c \u0648\u0627\u0644\u0647\u064a\u0643\u0644 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0644\u0644\u0634\u0631\u0643\u0627\u062a. \u0648\u0641\u064a\u0645\u0627 \u064a\u0644\u064a \u062a\u0641\u0635\u064a\u0644 \u0644\u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629:<\/p><h3><strong>1. \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0639\u0644\u0649 \u0627\u0644\u0623\u062c\u0627\u0646\u0628<\/strong>:<\/h3><ul><li style=\"list-style-type: none;\"><ul><li>\u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u062a\u064f\u0641\u0631\u0636 \u0639\u0644\u0649 \u0635\u0627\u0641\u064a \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062a\u064a \u062a\u062d\u0642\u0642\u0647\u0627 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0623\u0648 \u0627\u0644\u0643\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0639\u0645\u0644 \u0623\u0648 \u062a\u0642\u062f\u0645 \u062e\u062f\u0645\u0627\u062a \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629. \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u064a\u0633\u062a\u0647\u062f\u0641 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062a\u062e\u0630 \u0645\u0646 \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0645\u0643\u0627\u0646\u064b\u0627 \u0644\u0623\u0639\u0645\u0627\u0644\u0647\u0627 \u0623\u0648 \u062a\u0644\u0643 \u0627\u0644\u062a\u064a \u062a\u0645\u0627\u0631\u0633 \u0646\u0634\u0627\u0637\u064b\u0627 \u0627\u0642\u062a\u0635\u0627\u062f\u064a\u064b\u0627 \u062f\u0627\u062e\u0644 \u062d\u062f\u0648\u062f \u0627\u0644\u0645\u0645\u0644\u0643\u0629.<\/li><li>\u062a\u064f\u0637\u0628\u0642 \u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u0642\u0637 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0627\u0644\u062a\u064a \u0644\u0627 \u064a\u0645\u062a\u0644\u0643\u0647\u0627 \u0633\u0639\u0648\u062f\u064a\u0648\u0646 \u0623\u0648 \u0645\u0648\u0627\u0637\u0646\u0648\u0646 \u0645\u0646 \u062f\u0648\u0644 \u0645\u062c\u0644\u0633 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0627\u0644\u062e\u0644\u064a\u062c\u064a \u0628\u0634\u0643\u0644 \u0643\u0627\u0645\u0644. \u0623\u064a \u0634\u0631\u0643\u0629 \u0645\u0645\u0644\u0648\u0643\u0629 \u0628\u0646\u0633\u0628\u0629 100% \u0644\u0645\u0648\u0627\u0637\u0646 \u0633\u0639\u0648\u062f\u064a \u0623\u0648 \u062e\u0644\u064a\u062c\u064a\u060c \u062a\u0643\u0648\u0646 \u062e\u0627\u0636\u0639\u0629 \u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0632\u0643\u0627\u0629 \u0648\u0644\u064a\u0633 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644.<\/li><li>\u0645\u0646 \u0627\u0644\u0645\u0647\u0645 \u0645\u0644\u0627\u062d\u0638\u0629 \u0623\u0646 \u0627\u0644\u0623\u0641\u0631\u0627\u062f \u0627\u0644\u0623\u062c\u0627\u0646\u0628 \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0633\u0648\u0627\u0621 \u0643\u0645\u0648\u0638\u0641\u064a\u0646 \u0623\u0648 \u0645\u0633\u062a\u0634\u0627\u0631\u064a\u0646 \u0644\u0627 \u064a\u062e\u0636\u0639\u0648\u0646 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0634\u062e\u0635\u064a\u0629\u060c \u062d\u064a\u062b \u0644\u0627 \u062a\u064f\u0641\u0631\u0636 \u0636\u0631\u064a\u0628\u0629 \u062f\u062e\u0644 \u0639\u0644\u0649 \u0627\u0644\u0623\u0641\u0631\u0627\u062f \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629. \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0645\u062d\u0635\u0648\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0648\u0627\u0644\u0643\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0641\u0642\u0637.<\/li><\/ul><\/li><\/ul><h3><strong>2. \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 (VAT)<\/strong>:<\/h3><ul><li style=\"list-style-type: none;\"><ul><li>\u062a\u064f\u0641\u0631\u0636 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0639\u0644\u0649 \u0627\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u064f\u0628\u0627\u0639 \u062f\u0627\u062e\u0644 \u0627\u0644\u0645\u0645\u0644\u0643\u0629\u060c \u0648\u0647\u064a \u062a\u062e\u062a\u0644\u0641 \u0639\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0645\u0646 \u062d\u064a\u062b \u0623\u0646\u0647\u0627 \u062a\u064f\u0641\u0631\u0636 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643 \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u0628\u0634\u0643\u0644 \u0623\u0633\u0627\u0633\u064a\u060c \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u062a\u0639\u0645\u0644 \u0641\u0642\u0637 \u0643\u0648\u0633\u0637\u0627\u0621 \u0644\u062a\u062d\u0635\u064a\u0644\u0647\u0627.<\/li><li>\u062a\u0628\u0644\u063a \u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 15%\u060c \u0648\u0647\u064a \u062a\u0641\u0631\u0636 \u0639\u0644\u0649 \u062c\u0645\u064a\u0639 \u0627\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u062a\u0642\u0631\u064a\u0628\u064b\u0627\u060c \u0628\u0627\u0633\u062a\u062b\u0646\u0627\u0621\u0627\u062a \u0645\u062d\u062f\u062f\u0629 \u0645\u062b\u0644 \u0627\u0644\u0623\u062f\u0648\u064a\u0629 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0635\u062d\u064a\u0629 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629.<\/li><li>\u064a\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062d\u0642\u0642 \u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0633\u0646\u0648\u064a\u0629 \u062a\u062a\u062c\u0627\u0648\u0632 \u0627\u0644\u062d\u062f \u0627\u0644\u0623\u062f\u0646\u0649 (375,000 \u0631\u064a\u0627\u0644 \u0633\u0639\u0648\u062f\u064a) \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0641\u064a \u0646\u0638\u0627\u0645 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0648\u062a\u0642\u062f\u064a\u0645 \u0625\u0642\u0631\u0627\u0631\u0627\u062a \u062f\u0648\u0631\u064a\u0629 \u0639\u0646 \u0645\u0628\u064a\u0639\u0627\u062a\u0647\u0627 \u0648\u0645\u0634\u062a\u0631\u064a\u0627\u062a\u0647\u0627.<\/li><\/ul><\/li><\/ul><h3><strong>3. \u0627\u0644\u0632\u0643\u0627\u0629:<\/strong><\/h3><ul><li style=\"list-style-type: none;\"><ul><li>\u062a\u064f\u0637\u0628\u0642 \u0627\u0644\u0632\u0643\u0627\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0645\u0644\u0648\u0643\u0629 \u0628\u0646\u0633\u0628\u0629 100% \u0644\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u064a\u0646 \u0623\u0648 \u0645\u0648\u0627\u0637\u0646\u064a \u062f\u0648\u0644 \u0645\u062c\u0644\u0633 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0627\u0644\u062e\u0644\u064a\u062c\u064a. \u0648\u062a\u064f\u062d\u0633\u0628 \u0627\u0644\u0632\u0643\u0627\u0629 \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0635\u0627\u0641\u064a \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0648\u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u062c\u0645\u0639\u0629 \u0644\u0647\u0630\u0647 \u0627\u0644\u0634\u0631\u0643\u0627\u062a\u060c \u0648\u062a\u0639\u062a\u0628\u0631 \u0627\u0644\u0632\u0643\u0627\u0629 \u0627\u0644\u062a\u0632\u0627\u0645\u064b\u0627 \u062f\u064a\u0646\u064a\u064b\u0627 \u0648\u0634\u0631\u0639\u064a\u064b\u0627\u060c \u064a\u062e\u062a\u0644\u0641 \u062d\u0633\u0627\u0628\u0647\u0627 \u0639\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062a\u0642\u0644\u064a\u062f\u064a\u0629.<\/li><li>\u064a\u064f\u0644\u0632\u0645 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0632\u0643\u0627\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0628\u062f\u0641\u0639 \u0646\u0633\u0628\u0629 \u0645\u062d\u062f\u062f\u0629 \u0645\u0646 \u0627\u0644\u0623\u0631\u0628\u0627\u062d\u060c \u062a\u0628\u0644\u063a 2.5% \u0633\u0646\u0648\u064a\u064b\u0627\u060c \u0648\u062a\u0643\u0648\u0646 \u0645\u0633\u062a\u062d\u0642\u0629 \u0639\u0646\u062f \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0634\u0631\u0643\u0629 \u0623\u0631\u0628\u0627\u062d\u064b\u0627 \u062a\u0641\u0648\u0642 \u0642\u064a\u0645\u0629 \u0645\u0639\u064a\u0646\u0629.<\/li><\/ul><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-18f24d8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"18f24d8\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9468c1b\" data-id=\"9468c1b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-29007e6 elementor-widget elementor-widget-heading\" data-id=\"29007e6\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0643\u064a\u0641 \u062a\u064f\u062d\u0633\u0628 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629\u061f\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-28fe2dd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"28fe2dd\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7b01d45\" data-id=\"7b01d45\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1e0c601 elementor-widget elementor-widget-text-editor\" data-id=\"1e0c601\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u0639\u0645\u0644\u064a\u0629 \u062d\u0633\u0627\u0628 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u062a\u062a\u0637\u0644\u0628 \u0641\u0647\u0645\u064b\u0627 \u0648\u0627\u0636\u062d\u064b\u0627 \u0644\u0645\u0643\u0648\u0646\u0627\u062a \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0635\u0627\u0641\u064a \u0644\u0644\u0643\u064a\u0627\u0646 \u0627\u0644\u0623\u062c\u0646\u0628\u064a \u0623\u0648 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629. \u064a\u062a\u0645 \u0627\u062d\u062a\u0633\u0627\u0628 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0628\u0646\u0633\u0628\u0629 20% \u0639\u0644\u0649 \u0635\u0627\u0641\u064a \u0627\u0644\u0623\u0631\u0628\u0627\u062d\u060c \u0648\u0647\u0630\u0627 \u064a\u062a\u0637\u0644\u0628 \u0645\u0631\u0627\u0639\u0627\u0629 \u0627\u0644\u0639\u0646\u0627\u0635\u0631 \u0627\u0644\u062a\u0627\u0644\u064a\u0629:<\/p><h3><strong>1. \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a\u0629<\/strong>:<\/h3><ul><li style=\"list-style-type: none;\"><ul><li>\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a\u0629 \u062a\u0634\u0645\u0644 \u062c\u0645\u064a\u0639 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u062a\u064a \u062a\u062d\u0635\u0644 \u0639\u0644\u064a\u0647\u0627 \u0627\u0644\u0634\u0631\u0643\u0629 \u0645\u0646 \u0639\u0645\u0644\u064a\u0627\u062a\u0647\u0627 \u0648\u0646\u0634\u0627\u0637\u0627\u062a\u0647\u0627 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629. \u0642\u062f \u062a\u0634\u0645\u0644 \u0647\u0630\u0647 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a\u060c \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0642\u062f\u0645\u0629\u060c \u0623\u0648 \u0623\u064a \u062f\u062e\u0644 \u0622\u062e\u0631 \u0645\u062b\u0644 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0645\u0646 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a.<\/li><li>\u064a\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0623\u0646 \u062a\u0633\u062c\u0644 \u0643\u0644 \u0645\u0635\u0627\u062f\u0631 \u062f\u062e\u0644\u0647\u0627 \u0628\u0634\u0643\u0644 \u062f\u0642\u064a\u0642 \u0648\u062a\u0641\u0635\u064a\u0644\u064a \u0644\u0636\u0645\u0627\u0646 \u062d\u0633\u0627\u0628 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0628\u0634\u0643\u0644 \u0635\u062d\u064a\u062d \u0648\u0641\u0642\u064b\u0627 \u0644\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629 \u0645\u0646 \u0642\u0628\u0644 \u0647\u064a\u0626\u0629 \u0627\u0644\u0632\u0643\u0627\u0629 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0627\u0644\u062c\u0645\u0627\u0631\u0643.<\/li><\/ul><\/li><\/ul><h3><strong>2. \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0645\u0633\u0645\u0648\u062d \u0628\u0647\u0627<\/strong>:<\/h3><ul><li style=\"list-style-type: none;\"><ul><li>\u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0645\u0633\u0645\u0648\u062d \u0628\u062e\u0635\u0645\u0647\u0627 \u0645\u0646 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0647\u064a \u062a\u0644\u0643 \u0627\u0644\u062a\u064a \u062a\u064f\u0646\u0641\u0642 \u0644\u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0623\u0631\u0628\u0627\u062d. \u062a\u0634\u0645\u0644 \u0647\u0630\u0647 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0648\u0627\u0644\u0623\u062c\u0648\u0631 \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629 \u0644\u0644\u0645\u0648\u0638\u0641\u064a\u0646\u060c \u0627\u0644\u0625\u064a\u062c\u0627\u0631\u0627\u062a\u060c \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629 (\u0645\u062b\u0644 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0637\u0627\u0642\u0629 \u0648\u0627\u0644\u0645\u064a\u0627\u0647)\u060c \u0648\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u062a\u0633\u0648\u064a\u0642.<\/li><li>\u0645\u0646 \u0627\u0644\u0645\u0647\u0645 \u0623\u064a\u0636\u064b\u0627 \u062a\u0636\u0645\u064a\u0646 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645 \u0648\u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0627\u0644\u0648\u0633\u064a\u0637\u0629 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u062a\u0639\u0645\u0644 \u0641\u064a \u0645\u062c\u0627\u0644\u0627\u062a \u0627\u0644\u062a\u0635\u0646\u064a\u0639. \u0647\u0646\u0627\u0643 \u0636\u0648\u0627\u0628\u0637 \u0645\u0639\u064a\u0646\u0629 \u062d\u0648\u0644 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0645\u0643\u0646 \u062e\u0635\u0645\u0647\u0627\u060c \u062d\u064a\u062b \u062a\u062a\u0623\u0643\u062f \u0647\u064a\u0626\u0629 \u0627\u0644\u0632\u0643\u0627\u0629 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0627\u0644\u062c\u0645\u0627\u0631\u0643 \u0645\u0646 \u0623\u0646 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0645\u0628\u0631\u0631\u0629 \u0648\u0645\u062b\u0628\u062a\u0629 \u0628\u0627\u0644\u0648\u062b\u0627\u0626\u0642.<\/li><li>\u0642\u062f \u062a\u0648\u0627\u062c\u0647 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u062a\u062d\u062f\u064a\u0627\u062a \u0641\u064a \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062e\u0635\u0645\u060c \u062e\u0627\u0635\u0629 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u062a\u0634\u0645\u0644 \u0646\u0641\u0642\u0627\u062a \u062a\u062a\u0639\u0644\u0642 \u0628\u0623\u0646\u0634\u0637\u0629 \u062a\u062c\u0627\u0631\u064a\u0629 \u062e\u0627\u0631\u062c\u064a\u0629 \u0623\u0648 \u0639\u0645\u0644\u064a\u0627\u062a \u062f\u0648\u0644\u064a\u0629.<\/li><\/ul><\/li><\/ul><h3><strong>3. \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0635\u0627\u0641\u064a\u0629<\/strong>:<\/h3><ul><li style=\"list-style-type: none;\"><ul><li>\u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0635\u0627\u0641\u064a\u0629 \u0647\u064a \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062e\u0635\u0645. \u064a\u062a\u0645 \u062d\u0633\u0627\u0628 \u0647\u0630\u0647 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0628\u062f\u0642\u0629 \u0644\u0636\u0645\u0627\u0646 \u0623\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u062a\u062d\u0642\u0642 \u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a\u0647\u0627 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0628\u0634\u0643\u0644 \u0635\u062d\u064a\u062d.<\/li><li>\u064a\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0623\u0646 \u062a\u062d\u062a\u0641\u0638 \u0628\u062f\u0641\u0627\u062a\u0631 \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u062f\u0642\u064a\u0642\u0629 \u0648\u062a\u0642\u062f\u064a\u0645 \u062a\u0642\u0627\u0631\u064a\u0631 \u0645\u0627\u0644\u064a\u0629 \u0645\u0641\u0635\u0644\u0629 \u062a\u0648\u0636\u062d \u0635\u0627\u0641\u064a \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0648\u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0644\u062a\u062c\u0646\u0628 \u0623\u064a \u062a\u062f\u0642\u064a\u0642 \u0636\u0631\u064a\u0628\u064a \u0623\u0648 \u063a\u0631\u0627\u0645\u0627\u062a \u0645\u062d\u062a\u0645\u0644\u0629.<\/li><\/ul><\/li><\/ul><p>\u0628\u0645\u062c\u0631\u062f \u062d\u0633\u0627\u0628 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0635\u0627\u0641\u064a\u0629\u060c \u062a\u0637\u0628\u0642 \u0646\u0633\u0628\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u062d\u062f\u062f\u0629 (20%) \u0639\u0644\u0649 \u0647\u0630\u0627 \u0627\u0644\u0645\u0628\u0644\u063a \u0644\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0642\u064a\u0645\u0629 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0646\u0647\u0627\u0626\u064a\u0629.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-622bc7a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"622bc7a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-97c9f8e\" data-id=\"97c9f8e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-80c9de6 elementor-widget elementor-widget-heading\" data-id=\"80c9de6\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\u0645\u062b\u0627\u0644 \u062a\u0648\u0636\u064a\u062d\u064a \u0645\u0648\u0633\u0639 \u0644\u062d\u0633\u0627\u0628 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644\n<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d5c5b82 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d5c5b82\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-213d2f2\" data-id=\"213d2f2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-41d52c6 elementor-widget elementor-widget-text-editor\" data-id=\"41d52c6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u0644\u0646\u0641\u062a\u0631\u0636 \u0623\u0646 \u0634\u0631\u0643\u0629 \u0623\u062c\u0646\u0628\u064a\u0629 \u062a\u0639\u0645\u0644 \u0641\u064a \u0642\u0637\u0627\u0639 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u0642\u0646\u064a\u0629 \u062f\u0627\u062e\u0644 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629. \u0627\u0644\u0634\u0631\u0643\u0629 \u062a\u062d\u0642\u0642 \u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0633\u0646\u0648\u064a\u0629 \u0625\u062c\u0645\u0627\u0644\u064a\u0629 \u0642\u062f\u0631\u0647\u0627 1,500,000 \u0631\u064a\u0627\u0644 \u0633\u0639\u0648\u062f\u064a\u060c \u0648\u0644\u062f\u064a\u0647\u0627 \u0645\u0635\u0631\u0648\u0641\u0627\u062a \u062a\u0634\u063a\u064a\u0644\u064a\u0629 \u062a\u062a\u0636\u0645\u0646 \u0631\u0648\u0627\u062a\u0628 \u0645\u0648\u0638\u0641\u064a\u0646 \u0628\u0642\u064a\u0645\u0629 500,000 \u0631\u064a\u0627\u0644\u060c \u0648\u062a\u0643\u0627\u0644\u064a\u0641 \u0625\u064a\u062c\u0627\u0631 \u0644\u0644\u0645\u0643\u0627\u062a\u0628 \u0648\u0627\u0644\u0645\u0639\u062f\u0627\u062a \u0628\u0642\u064a\u0645\u0629 300,000 \u0631\u064a\u0627\u0644\u060c \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0645\u0635\u0631\u0648\u0641\u0627\u062a \u062a\u0633\u0648\u064a\u0642\u064a\u0629 \u0648\u0625\u062f\u0627\u0631\u064a\u0629 \u0623\u062e\u0631\u0649 \u0628\u0642\u064a\u0645\u0629 200,000 \u0631\u064a\u0627\u0644. \u064a\u062a\u0645 \u062d\u0633\u0627\u0628 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0643\u0627\u0644\u062a\u0627\u0644\u064a:<\/p><ul><li>\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a\u0629: 1,500,000 \u0631\u064a\u0627\u0644 \u0633\u0639\u0648\u062f\u064a<\/li><li>\u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0645\u0633\u0645\u0648\u062d \u0628\u0647\u0627: 500,000 (\u0631\u0648\u0627\u062a\u0628) + 300,000 (\u0625\u064a\u062c\u0627\u0631\u0627\u062a) + 200,000 (\u062a\u0643\u0627\u0644\u064a\u0641 \u0623\u062e\u0631\u0649) = 1,000,000 \u0631\u064a\u0627\u0644 \u0633\u0639\u0648\u062f\u064a<\/li><li>\u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0635\u0627\u0641\u064a\u0629: 1,500,000 &#8211; 1,000,000 = 500,000 \u0631\u064a\u0627\u0644 \u0633\u0639\u0648\u062f\u064a<\/li><\/ul><h5><strong>\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0633\u062a\u0643\u0648\u0646:<\/strong><\/h5><p><span class=\"katex\"><span class=\"katex-mathml\">\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644=\u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0635\u0627\u0641\u064a\u0629 \u00d7 \u0646\u0633\u0628\u0629\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 =<\/span><\/span><span class=\"katex\"><span class=\"katex-mathml\"> 500,000 \u00d7 20% = 100,000 \u0631\u064a\u0627\u0644\u00a0<\/span><\/span><\/p><p>\u0644\u0630\u0644\u0643 \u064a\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0629 \u062f\u0641\u0639 100,000 \u0631\u064a\u0627\u0644 \u0633\u0639\u0648\u062f\u064a \u0643\u0636\u0631\u064a\u0628\u0629 \u062f\u062e\u0644 \u0644\u0644\u062d\u0643\u0648\u0645\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c4d0c38 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c4d0c38\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-593ac16\" data-id=\"593ac16\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ac426ef elementor-widget elementor-widget-heading\" data-id=\"ac426ef\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0636\u0631\u064a\u0628\u064a\u0629 \u0623\u062e\u0631\u0649 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3d008fa elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3d008fa\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d333c5b\" data-id=\"d333c5b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e406926 elementor-widget elementor-widget-text-editor\" data-id=\"e406926\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644\u060c \u062a\u0648\u062c\u062f \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0623\u062e\u0631\u0649 \u0627\u0644\u062a\u064a \u064a\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0647\u0627 \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0627\u0644\u0643\u0627\u0645\u0644 \u0628\u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646:<\/p><h3><strong>1. \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629<\/strong>:<\/h3><ul><li style=\"list-style-type: none;\"><ul><li>\u0639\u0646\u062f\u0645\u0627 \u062a\u062a\u062c\u0627\u0648\u0632 \u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u062d\u062f \u0627\u0644\u0623\u062f\u0646\u0649 \u0627\u0644\u0645\u062d\u062f\u062f (375,000 \u0631\u064a\u0627\u0644 \u0633\u0639\u0648\u062f\u064a)\u060c \u064a\u062a\u0639\u064a\u0646 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0641\u064a \u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629\u060c \u0645\u0645\u0627 \u064a\u0645\u0643\u0646\u0647\u0627 \u0645\u0646 \u0641\u0631\u0636 \u0646\u0633\u0628\u0629 \u0636\u0631\u064a\u0628\u0629 \u0645\u0636\u0627\u0641\u0629 \u0639\u0644\u0649 \u0645\u0628\u064a\u0639\u0627\u062a\u0647\u0627.<\/li><li>\u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u062a\u0642\u062f\u064a\u0645 \u062a\u0642\u0627\u0631\u064a\u0631 \u062f\u0648\u0631\u064a\u0629 (\u0634\u0647\u0631\u064a\u0629 \u0623\u0648 \u0631\u0628\u0639 \u0633\u0646\u0648\u064a\u0629) \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629\u060c \u0648\u0647\u0630\u0647 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u064a\u062c\u0628 \u0623\u0646 \u062a\u062a\u0636\u0645\u0646 \u062a\u0641\u0627\u0635\u064a\u0644 \u0639\u0646 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0648\u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629.<\/li><\/ul><\/li><\/ul><h3><strong>2. \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u0627\u062a\u0641\u0627\u0642\u064a\u0627\u062a \u0627\u0644\u062f\u0648\u0644\u064a\u0629<\/strong>:<\/h3><ul><li style=\"list-style-type: none;\"><ul><li>\u062a\u0639\u0645\u0644 \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0639\u0644\u0649 \u062a\u0648\u0642\u064a\u0639 \u0627\u062a\u0641\u0627\u0642\u064a\u0627\u062a \u0636\u0631\u064a\u0628\u064a\u0629 \u062f\u0648\u0644\u064a\u0629 \u0645\u0639 \u062f\u0648\u0644 \u0623\u062e\u0631\u0649 \u0644\u062a\u062c\u0646\u0628 \u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u060c \u0648\u0647\u0630\u0627 \u064a\u0633\u0647\u0645 \u0641\u064a \u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u0639\u0628\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u062e\u0636\u0639 \u0644\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u0623\u0643\u062b\u0631 \u0645\u0646 \u0628\u0644\u062f.<\/li><li>\u0628\u0645\u0648\u062c\u0628 \u0647\u0630\u0647 \u0627\u0644\u0627\u062a\u0641\u0627\u0642\u064a\u0627\u062a\u060c \u0642\u062f \u062a\u062a\u0645\u0643\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0645\u0646 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u062a\u062e\u0641\u064a\u0636\u0627\u062a \u0623\u0648 \u0625\u0639\u0641\u0627\u0621\u0627\u062a \u0636\u0631\u064a\u0628\u064a\u0629 \u0641\u064a \u062d\u0627\u0644 \u062f\u0641\u0639\u0647\u0627 \u0644\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u0628\u0644\u062f\u0647\u0627 \u0627\u0644\u0623\u0645<\/li><\/ul><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e1bf330 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e1bf330\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-70d88ac\" data-id=\"70d88ac\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-78267df elementor-widget elementor-widget-heading\" data-id=\"78267df\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u0634\u0627\u0626\u0639\u0629 \u062d\u0648\u0644 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-af5b33d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"af5b33d\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fb99e10\" data-id=\"fb99e10\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-34ee707 elementor-widget elementor-widget-text-editor\" data-id=\"34ee707\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4><strong>1. \u0647\u0644 \u064a\u062e\u0636\u0639 \u0627\u0644\u0623\u0641\u0631\u0627\u062f \u0627\u0644\u0639\u0627\u0645\u0644\u0648\u0646 \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644\u061f<\/strong><\/h4><p>\u0644\u0627\u060c \u0644\u0627 \u062a\u064f\u0641\u0631\u0636 \u0636\u0631\u064a\u0628\u0629 \u062f\u062e\u0644 \u0639\u0644\u0649 \u0627\u0644\u0623\u0641\u0631\u0627\u062f \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629\u060c \u0633\u0648\u0627\u0621 \u0643\u0627\u0646\u0648\u0627 \u0645\u0648\u0627\u0637\u0646\u064a\u0646 \u0623\u0648 \u0645\u0642\u064a\u0645\u064a\u0646 \u0623\u062c\u0627\u0646\u0628. \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u062a\u0639\u062a\u0645\u062f \u0646\u0645\u0648\u0630\u062c\u064b\u0627 \u0644\u0627 \u064a\u0641\u0631\u0636 \u0636\u0631\u064a\u0628\u0629 \u062f\u062e\u0644 \u0634\u062e\u0635\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u0641\u0631\u0627\u062f\u060c \u0628\u0644 \u062a\u0631\u0643\u0632 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0648\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629. \u0648\u0647\u0630\u0627 \u064a\u0634\u062c\u0639 \u0627\u0644\u0639\u0645\u0627\u0644\u0629 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u062f\u0648\u0645 \u0644\u0644\u0639\u0645\u0644 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629.<\/p><h4><strong>2. \u0643\u064a\u0641 \u064a\u062a\u0645 \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u062a\u0639\u0631\u0636 \u0644\u0644\u062e\u0633\u0627\u0626\u0631\u061f \u0647\u0644 \u062a\u064f\u0641\u0631\u0636 \u0639\u0644\u064a\u0647\u0627 \u0627\u0644\u0636\u0631\u064a\u0628\u0629\u061f<\/strong><\/h4><p>\u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u062a\u062a\u0639\u0631\u0636 \u0644\u062e\u0633\u0627\u0626\u0631 \u0648\u0644\u0645 \u062a\u062d\u0642\u0642 \u0623\u0631\u0628\u0627\u062d\u064b\u0627 \u0641\u064a \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0641\u0625\u0646\u0647\u0627 \u0644\u0627 \u062a\u062e\u0636\u0639 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0641\u064a \u062a\u0644\u0643 \u0627\u0644\u0633\u0646\u0629 \u0644\u0623\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u062a\u064f\u0641\u0631\u0636 \u0639\u0644\u0649 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0635\u0627\u0641\u064a\u0629 \u0641\u0642\u0637. \u0648\u0645\u0639 \u0630\u0644\u0643\u060c \u064a\u062a\u0639\u064a\u0646 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0629 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0633\u0646\u0648\u064a \u0645\u0648\u0636\u062d\u064b\u0627 \u0641\u064a\u0647 \u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u0648\u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0643\u0628\u062f\u062a\u0647\u0627\u060c \u0648\u064a\u062c\u0628 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0647\u0630\u0627 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0645\u062f\u0639\u0645\u064b\u0627 \u0628\u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u0644\u0627\u0632\u0645\u0629.<\/p><h4><strong>3. \u0645\u0627 \u0647\u064a \u0627\u0644\u0639\u0642\u0648\u0628\u0627\u062a \u0641\u064a \u062d\u0627\u0644\u0629 \u0639\u062f\u0645 \u062a\u0642\u062f\u064a\u0645 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class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u062e\u0627\u062a\u0645\u0629\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5e92ef7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5e92ef7\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-163ccb4\" data-id=\"163ccb4\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5e6786d elementor-widget elementor-widget-text-editor\" data-id=\"5e6786d\" data-element_type=\"widget\" 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\u0645\u0645\u0627 \u064a\u062a\u0637\u0644\u0628 \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0645\u0639 \u0645\u0633\u062a\u0634\u0627\u0631\u064a\u0646 \u0645\u062d\u0627\u0633\u0628\u064a\u064a\u0646 \u0648\u0636\u0631\u064a\u0628\u064a\u064a\u0646 \u0645\u0624\u0647\u0644\u064a\u0646 \u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0627\u0644\u0643\u0627\u0645\u0644. \u0648\u0645\u0639 \u0630\u0644\u0643\u060c \u062a\u0648\u0641\u0631 \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0623\u064a\u0636\u064b\u0627 \u0628\u064a\u0626\u0629 \u0639\u0645\u0644 \u0645\u062a\u0645\u064a\u0632\u0629 \u0648\u0623\u062f\u0648\u0627\u062a \u062a\u0633\u0647\u0651\u0644 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0645\u062b\u0644 <a href=\"https:\/\/zatca.gov.sa\/ar\/pages\/default.aspx\">\u0628\u0648\u0627\u0628\u0629 \u0647\u064a\u0626\u0629 \u0627\u0644\u0632\u0643\u0627\u0629 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0627\u0644\u062c\u0645\u0627\u0631\u0643 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629<\/a>\u060c \u0645\u0645\u0627 \u064a\u0633\u0627\u0647\u0645 \u0641\u064a \u062a\u0628\u0633\u064a\u0637 \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0648\u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u0639\u0642\u0628\u0627\u062a \u0623\u0645\u0627\u0645 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>\u062a\u064f\u0639\u062a\u0628\u0631 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0623\u062d\u062f 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\u0627\u0644\u0648\u0637\u0646\u064a \u0648\u062a\u0645\u0648\u064a\u0644 \u0627\u0644\u0645\u0634\u0627\u0631\u064a\u0639 \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0642\u062f\u0645\u0629 \u0644\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646 \u0648\u0627\u0644\u0645\u0642\u064a\u0645\u064a\u0646. \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0645\u0642\u0627\u0644 \u0633\u0646\u0633\u062a\u0639\u0631\u0636 \u0628\u0627\u0644\u062a\u0641\u0635\u064a\u0644 \u0643\u064a\u0641\u064a\u0629 \u062d\u0633\u0627\u0628 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629\u060c&hellip;&nbsp;<a href=\"https:\/\/e-invoice.io\/en\/%d9%83%d9%8a%d9%81%d9%8a%d8%a9-%d8%ad%d8%b3%d8%a7%d8%a8-%d8%b6%d8%b1%d9%8a%d8%a8%d8%a9-%d8%a7%d9%84%d8%af%d8%ae%d9%84-%d9%81%d9%8a-%d8%a7%d9%84%d8%b3%d8%b9%d9%88%d8%af%d9%8a%d8%a9\/\" rel=\"bookmark\">Read More &raquo;<span 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