{"id":1598,"date":"2024-07-17T00:33:26","date_gmt":"2024-07-16T21:33:26","guid":{"rendered":"https:\/\/faroscapital.co.uk\/?p=1598"},"modified":"2025-08-11T13:59:00","modified_gmt":"2025-08-11T10:59:00","slug":"skilky-podatku-platytsia-pry-prodazhi-zhytla","status":"publish","type":"post","link":"https:\/\/faroscapital.co.uk\/uk\/skilky-podatku-platytsia-pry-prodazhi-zhytla\/","title":{"rendered":"\u0421\u041a\u0406\u041b\u042c\u041a\u0418 \u041f\u041e\u0414\u0410\u0422\u041a\u0423 \u041f\u041b\u0410\u0422\u0418\u0422\u042c\u0421\u042f \u041f\u0420\u0418 \u041f\u0420\u041e\u0414\u0410\u0416\u0406 \u0416\u0418\u0422\u041b\u0410?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u041f\u0440\u043e\u0434\u0430\u0436 \u0447\u0438 \u0434\u0430\u0440\u0443\u0432\u0430\u043d\u043d\u044f \u043c\u0430\u0439\u043d\u0430 \u043a\u043e\u0442\u0440\u0435 \u0437\u043d\u0430\u0445\u043e\u0434\u0438\u0442\u044c\u0441\u044f \u044f\u043a \u0432 UK \u0442\u0430\u043a \u0456 \u0437\u0430 \u043c\u0435\u0436\u0430\u043c\u0438 (\u0423\u043a\u0440\u0430\u0457\u043d\u0430) \u043c\u043e\u0436\u0435 \u043f\u0440\u0438\u0437\u0432\u0435\u0441\u0442\u0438 \u0434\u043e \u043e\u0431\u043e\u0432`\u044f\u0437\u043a\u0443 \u0437\u0430\u043f\u043b\u0430\u0442\u0438\u0442\u0438 \u043f\u043e\u0434\u0430\u0442\u043a\u0438 \u0432 UK.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>\u041f\u0440\u043e\u0434\u0430\u0436 \u0430\u0431\u043e \u0434\u0430\u0440\u0443\u0432\u0430\u043d\u043d\u044f<\/em><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u041e\u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0443\u0432\u0430\u0442\u0438\u043c\u0435\u0442\u044c\u0441\u044f \u0431\u0443\u0434\u044c-\u044f\u043a\u0435 \u0432\u0456\u0434\u0447\u0443\u0436\u0435\u043d\u043d\u044f \u043c\u0430\u0439\u043d\u0430, \u044f\u043a \u043f\u0440\u043e\u0434\u0430\u0436 \u0442\u0430\u043a \u0456 \u0434\u0430\u0440\u0443\u0432\u0430\u043d\u043d\u044f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>\u041f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0435 \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0441\u0442\u0432\u043e<\/em><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u042f\u043a\u0449\u043e \u043e\u0441\u043e\u0431\u0430 \u043a\u043e\u0442\u0440\u0430 \u0432\u043e\u043b\u043e\u0434\u0456\u0454 \u043c\u0430\u0439\u043d\u043e\u043c \u0454 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u043c \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u043e\u043c UK \u043d\u0430 \u043c\u043e\u043c\u0435\u043d\u0442 \u0432\u0456\u0434\u0447\u0443\u0436\u0435\u043d\u043d\u044f \u0446\u044c\u043e\u0433\u043e \u043c\u0430\u0439\u043d\u0430 (\u043f\u0440\u043e\u0434\u0430\u0436 \u0447\u0438 \u0434\u0430\u0440\u0443\u0432\u0430\u043d\u043d\u044f) \u0432\u0438\u043d\u0438\u043a\u0430\u0454 \u043e\u0431\u043e\u0432\u2019\u044f\u0437\u043e\u043a \u0449\u043e\u0434\u043e \u0441\u043f\u043b\u0430\u0442\u0438 Capital Gain Tax (CGT).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>\u041f\u0440\u0438\u0440\u0456\u0441\u0442 \u0432\u0430\u0440\u0442\u043e\u0441\u0442\u0456<\/em><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u041f\u043e\u0434\u0430\u0442\u043e\u043a \u043f\u043b\u0430\u0442\u0438\u0442\u044c\u0441\u044f \u0442\u0456\u043b\u044c\u043a\u0438 \u0449\u043e\u0434\u043e \u043f\u0440\u0438\u0440\u043e\u0441\u0442\u0443 \u0432\u0430\u0440\u0442\u043e\u0441\u0442\u0456 \u043c\u0430\u0439\u043d\u0430. \u041d\u0430\u043f\u0440\u0438\u043a\u043b\u0430\u0434 \u044f\u043a\u0449\u043e \u043a\u0432\u0430\u0440\u0442\u0438\u0440\u0430 \u0431\u0443\u043b\u0430 \u043f\u0440\u0438\u0434\u0431\u0430\u043d\u0430 \u0437\u0430 \u00a340 000, \u0437\u0434\u0456\u0439\u0441\u043d\u0435\u043d\u0438\u0439 \u0440\u0435\u043c\u043e\u043d\u0442 \u0432\u0430\u0440\u0442\u0456\u0441\u0442\u044e \u00a310 000, \u043e\u043f\u043b\u0430\u0447\u0435\u043d\u043e \u043f\u043e\u0441\u043b\u0443\u0433\u0438 \u0437 \u043f\u0440\u043e\u0434\u0430\u0436\u0443 \u0432 \u0440\u043e\u0437\u043c\u0456\u0440\u0456 \u00a33 000, \u043f\u0440\u043e\u0434\u0430\u043d\u043e \u0437\u0430 \u00a360 000, \u0442\u043e\u0434\u0456 \u043f\u0440\u0438\u0440\u0456\u0441\u0442 \u0432\u0430\u0440\u0442\u043e\u0441\u0442\u0456 \u0441\u0442\u0430\u043d\u043e\u0432\u0438\u0442\u044c:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">60 000 \u2013 (40 000 + 10 000 + 3 000) = \u00a37 000<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u041f\u043e\u0434\u0430\u0442\u043e\u043a \u043f\u043b\u0430\u0442\u0438\u0442\u0438\u043c\u0435\u0442\u044c\u0441\u044f \u0442\u0456\u043b\u044c\u043a\u0438 \u0449\u043e\u0434\u043e \u043f\u0440\u0438\u0440\u043e\u0441\u0442\u0443 \u043a\u0430\u043f\u0456\u0442\u0430\u043b\u0443 \u043c\u0456\u043d\u0443\u0441 \u043d\u0435\u043e\u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0443\u0432\u0430\u043d\u043e\u0433\u043e \u043c\u0456\u043d\u0456\u043c\u0443\u043c\u0443 \u043a\u043e\u0442\u0440\u0438\u0439 \u0437\u0430\u0441\u0442\u0443\u0441\u043e\u0432\u0443\u0454\u0442\u044c\u0441\u044f \u0449\u043e\u0434\u043e CGT, \u0432 \u043c\u0435\u0436\u0430\u0445 2024-25 \u00a33000 \u0432 \u0440\u043e\u0437\u043c\u0456\u0440\u0456 \u0430\u0431\u043e 18 \u0430\u0431\u043e 24% \u0437\u0430\u043b\u0435\u0436\u043d\u043e \u0432\u0456\u0434 \u0456\u043d\u0448\u0438\u0445 \u0434\u043e\u0445\u043e\u0434\u0456\u0432. \u0406\u0437 \u043d\u0430\u0448\u043e\u0433\u043e \u043f\u0440\u0438\u043a\u043b\u0430\u0434\u0443:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">CGT = (\u00a37000 &#8211; \u00a33000) * 18% = \u00a3720<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>\u041e\u0441\u043d\u043e\u0432\u043d\u0435 \u0436\u0438\u0442\u043b\u043e<\/em><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u041f\u0440\u043e\u0442\u0435, \u043d\u0430\u0432\u0456\u0442\u044c \u0446\u0435\u0439 \u043f\u043e\u0434\u0430\u0442\u043e\u043a \u043d\u0435 \u043f\u043b\u0430\u0442\u0438\u0442\u0438\u043c\u0435\u0442\u044c\u0441\u044f \u044f\u043a\u0449\u043e \u0432\u0456\u0434\u0431\u0443\u0432\u0430\u0454\u0442\u044c\u0441\u044f \u043f\u0440\u043e\u0434\u0430\u0436\/\u0434\u0430\u0440\u0443\u0432\u0430\u043d\u043d\u044f \u0436\u0438\u0442\u043b\u0430 \u0432 \u043a\u043e\u0442\u0440\u043e\u043c\u0443 \u043e\u0441\u043e\u0431\u0430 \u043f\u0440\u043e\u0436\u0438\u0432\u0430\u043b\u0430 \u0445\u043e\u0447\u0430 \u0431 \u044f\u043a\u0438\u0439\u0441\u044c \u043f\u0435\u0440\u0456\u043e\u0434, \u0437\u0430\u0441\u0442\u043e\u0441\u043e\u0432\u0443\u0432\u0430\u0442\u0438\u043c\u0435\u0442\u044c\u0441\u044f Private Residence Relief (PRR).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">PRR = \u041f\u0435\u0440\u0456\u043e\u0434 \u043a\u043e\u043b\u0438 \u043e\u0441\u043e\u0431\u0430 \u043f\u0440\u043e\u0436\u0438\u0432\u0430\u043b\u0430 \u0430\u0431\u043e \u0432\u0432\u0430\u0436\u0430\u043b\u0430\u0441\u044f \u0442\u0430\u043a\u043e\u044e, \u0449\u043e \u043f\u0440\u043e\u0436\u0438\u0432\u0430\u0454\/ \u041f\u0435\u0440\u0456\u043e\u0434 \u0432\u043e\u043b\u043e\u0434\u0456\u043d\u043d\u044f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u041d\u0430\u043f\u0440\u0438\u043a\u043b\u0430\u0434, \u0437 \u043f\u043e\u043f\u0435\u0440\u0435\u0434\u043d\u044c\u043e\u0433\u043e \u043f\u0440\u0438\u043a\u043b\u0430\u0434\u0443 \u043a\u0432\u0430\u0440\u0442\u0438\u0440\u043e\u044e \u0432\u043e\u043b\u043e\u0434\u0456\u043b\u0438 7 \u0440\u043e\u043a\u0456\u0432 (84 \u043c\u0456\u0441\u044f\u0446\u0456) \u0456\u0437 \u043d\u0438\u0445 2 \u0440\u043e\u043a\u0438 \u0444\u0430\u043a\u0442\u0438\u0447\u043d\u043e \u043f\u0440\u043e\u0436\u0438\u0432\u0430\u043b\u0438 (24 \u043c\u0456\u0441\u044f\u0446\u0456)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">PRR = 24\/84 = 0.28<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">CGT = (7000 \u2013 (7000 * 0.28) &#8211; 3000) * 18% = \u00a3367<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>Private Residence Relief (PRR)<\/em><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">PRR = Gain * Actual and deemed occupation \/ Period of ownership<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0429\u043e\u0431 \u0437\u0440\u043e\u0437\u0443\u043c\u0456\u0442\u0438 \u043c\u0435\u0445\u0430\u043d\u0456\u0437\u043c \u0434\u0456\u0457 PRR \u0441\u043b\u0456\u0434 \u0434\u0435\u0442\u0430\u043b\u0456\u0437\u0443\u0432\u0430\u0442\u0438, \u0449\u043e \u0432\u0432\u0430\u0436\u0430\u0454\u0442\u044c\u0441\u044f \u043f\u0435\u0440\u0456\u043e\u0434\u043e\u043c \u0432\u043e\u043b\u043e\u0434\u0456\u043d\u043d\u044f (Period of ownership) \u0442\u0430 \u043f\u0435\u0440\u0456\u043e\u0434\u043e\u043c \u043f\u0440\u043e\u0436\u0438\u0432\u0430\u043d\u043d\u044f (Actual and deemed occupation).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u041f\u0435\u0440\u0456\u043e\u0434 \u0432\u043e\u043b\u043e\u0434\u0456\u043d\u043d\u044f \u2013 \u0437 \u0434\u0430\u0442\u0438 \u043a\u0443\u043f\u0456\u0432\u043b\u0456 \u0434\u043e \u0434\u0430\u0442\u0438 \u043f\u0440\u043e\u0434\u0430\u0436\u0443.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u041f\u0435\u0440\u0456\u043e\u0434 \u043f\u0440\u043e\u0436\u0438\u0432\u0430\u043d\u043d\u044f \u2013 \u0441\u043a\u043b\u0430\u0434\u0430\u0454\u0442\u044c\u0441\u044f \u0437 \u0434\u0432\u043e\u0445 \u0447\u0430\u0441\u0442\u0438\u043d, \u043f\u0435\u0440\u0448\u0430 \u043f\u0435\u0440\u0456\u043e\u0434 \u0444\u0430\u043a\u0442\u0438\u0447\u043d\u043e\u0433\u043e \u043f\u0440\u043e\u0436\u0438\u0432\u0430\u043d\u043d\u044f (actual occupation), \u0434\u0440\u0443\u0433\u0430 \u2013 \u043f\u0435\u0440\u0456\u043e\u0434 \u043a\u043e\u0442\u0440\u0438\u0439 \u0432\u0432\u0430\u0436\u0430\u0454\u0442\u044c\u0441\u044f \u0442\u0430\u043a \u043d\u0456\u0431\u0438 \u043e\u0441\u043e\u0431\u0430 \u043f\u0440\u043e\u0436\u0438\u0432\u0430\u043b\u0430 (deemed occupation).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0424\u0430\u043a\u0442\u0438\u0447\u043d\u0435 \u043f\u0440\u043e\u0436\u0438\u0432\u0430\u043d\u043d\u044f (actual occupation) \u2013 \u0446\u0435 \u043f\u0435\u0440\u0456\u043e\u0434 \u043a\u043e\u043b\u0438 \u043e\u0441\u043e\u0434\u0430 \u043f\u0440\u043e\u0436\u0438\u0432\u0430\u043b\u0430 \u0432 \u0431\u0443\u0434\u0438\u043d\u043a\u0443\/\u043a\u0432\u0430\u0440\u0442\u0438\u0440\u0456 \u043a\u043e\u0442\u0440\u0430 \u043f\u0440\u043e\u0434\u0430\u0454\u0442\u044c\u0441\u044f. \u0412 \u0446\u0456\u043b\u044f\u0445 \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f CGT, \u043e\u0441\u043e\u0431\u043b\u0438\u0432\u043e \u044f\u043a\u0449\u043e \u0446\u0435 \u0441\u0442\u043e\u0441\u0443\u0454\u0442\u044c\u0441\u044f \u043d\u0435\u0440\u0443\u0445\u043e\u043c\u043e\u0441\u0442\u0456 \u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0456, \u043d\u0435 \u043f\u043e\u0442\u0440\u0456\u0431\u043d\u043e \u043c\u0430\u0442\u0438 \u043f\u0440\u0438\u043f\u0438\u0441\u043a\u0443 \u0449\u043e\u0434\u043e \u0434\u0430\u043d\u043e\u0457 \u043d\u0435\u0440\u0443\u0445\u043e\u043c\u043e\u0441\u0442\u0456, \u043f\u0440\u043e\u0442\u0435 \u043c\u0430\u0454 \u0431\u0443\u0442\u0438 \u0437\u043c\u043e\u0433\u0430 \u0434\u043e\u0432\u0435\u0441\u0442\u0438 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u043b\u044c\u043d\u043e \u043f\u0435\u0440\u0456\u043e\u0434 \u043f\u0440\u043e\u0436\u0438\u0432\u0430\u043d\u043d\u044f (\u0432\u0438\u043f\u0438\u0441\u043a\u0438 \u0437 \u0431\u0430\u043d\u043a\u0456\u0432\u0441\u044c\u043a\u0438\u0445 \u0440\u0430\u0445\u0443\u043d\u043a\u0456\u0432, \u043e\u043f\u043b\u0430\u0442\u0430 \u043a\u043e\u043c\u0443\u043d\u0430\u043b\u044c\u043d\u0438\u0445 \u043f\u043e\u0441\u043b\u0443\u0433 ..).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u041f\u0435\u0440\u0456\u043e\u0434 \u043a\u043e\u0442\u0440\u0438\u0439 \u0432\u0432\u0436\u0430\u0454\u0442\u044c\u0441\u044f \u0442\u0430\u043a\u0438\u043c \u043d\u0456\u0431\u0438 \u043e\u0441\u043e\u0431\u0430 \u043f\u0440\u043e\u0436\u0438\u0432\u0430\u043b\u0430 (Deemed occupation) \u0432\u043a\u043b\u044e\u0447\u0430\u0454 \u0441\u043b\u0456\u0434\u0443\u044e\u0447\u0456 \u0435\u043b\u0435\u043c\u0435\u043d\u0442\u0438:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; \u043e\u0441\u0442\u0430\u043d\u043d\u0456 9 \u043c\u0456\u0441\u044f\u0446\u0456\u0432 \u0432\u043e\u043b\u043e\u0434\u0456\u043d\u043d\u044f \u043d\u0435\u0440\u0443\u0445\u043e\u043c\u0456\u0441\u0442\u044e, \u0437\u0430 \u0443\u043c\u043e\u0432\u0438, \u0449\u043e \u0434\u0430\u043d\u0430 \u043d\u0435\u0440\u0443\u0445\u043e\u043c\u0456\u0441\u0442\u044c \u0445\u043e\u0447\u0430 \u0431 \u044f\u043a\u0438\u0439\u0441\u044c \u043f\u0435\u0440\u0456\u043e\u0434 \u0431\u0443\u043b\u0430 \u043e\u0441\u043d\u043e\u0432\u043d\u0438\u043c \u043c\u0456\u0441\u0446\u0435\u043c \u043f\u0440\u043e\u0436\u0438\u0432\u0430\u043d\u043d\u044f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; \u0431\u0443\u0434\u044c-\u044f\u043a\u0438\u0439 \u043f\u0435\u0440\u0456\u043e\u0434 \u0432\u0456\u0434\u0441\u0443\u0442\u043d\u043e\u0441\u0442\u0456 \u0437\u0443\u043c\u043e\u0432\u043b\u0435\u043d\u0438\u0439 \u0440\u043e\u0431\u043e\u0442\u043e\u044e \u0437\u0430\u043a\u043e\u0440\u0434\u043e\u043d\u043e\u043c \u044f\u043a \u043d\u0430\u0439\u043c\u0430\u043d\u0438\u0439 \u043f\u0440\u0430\u0446\u0456\u0432\u043d\u0438\u043a<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; \u043c\u0430\u043a\u0441\u0438\u043c\u0443\u043c 4 \u0440\u043e\u043a\u0438 \u0432\u0456\u0434\u0441\u0443\u0442\u043d\u043e\u0441\u0442\u0456 \u0437\u0443\u043c\u043e\u0432\u043b\u0435\u043d\u0438\u0445 \u0440\u043e\u0431\u043e\u0442\u043e\u044e \u0432 \u043c\u0435\u0436\u0430\u0445 UK<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; \u043c\u0430\u043a\u0441\u0438\u043c\u0443\u043c 3 \u0440\u043e\u043a\u0438 \u043f\u043e \u0431\u0443\u0434\u044c-\u044f\u043a\u0456\u0439 \u0456\u043d\u0448\u0456\u0439 \u043f\u0440\u0438\u0447\u0438\u043d\u0456<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0422\u0440\u0438 \u043e\u0441\u0442\u0430\u043d\u043d\u0456\u0457 \u0437\u0430\u0441\u0442\u0443\u0441\u043e\u0432\u0443\u0432\u0430\u0442\u0438\u043c\u0443\u0442\u044c\u0441\u044f \u044f\u043a\u0449\u043e \u043e\u0441\u043e\u0431\u0430 \u0444\u0430\u043a\u0442\u0438\u0447\u043d\u043e \u043f\u0440\u043e\u0436\u0438\u0432\u0430\u043b\u0430 \u0445\u043e\u0447\u0430 \u0431 \u044f\u043a\u0438\u0439\u0441\u044c \u043f\u0435\u0440\u0456\u043e\u0434 \u043f\u0435\u0440\u0435\u0434 \u043f\u0440\u043e\u0434\u0430\u0436\u0435\u043c \u0436\u0438\u0442\u043b\u0430. \u041f\u043e\u0432\u0438\u043d\u043d\u043e \u0431\u0443\u0442\u0438 \u0444\u0430\u043a\u0442\u0438\u0447\u043d\u0435 \u043f\u0440\u043e\u0436\u0438\u0432\u0430\u043d\u043d\u044f \u0434\u043e \u0442\u0430 \u043f\u0456\u0441\u043b\u044f \u0432\u0456\u0434\u0441\u0443\u0442\u043d\u043e\u0441\u0442\u0456. \u0412\u0438\u043d\u044f\u0442\u043a\u043e\u043c \u0454 \u0442\u0456\u043b\u044c\u043a\u0438 \u0432\u0456\u0434\u0441\u0443\u0442\u043d\u0456\u0441\u0442\u044c \u0437\u0443\u043c\u043e\u0432\u043b\u0435\u043d\u0430 \u0434\u0456\u0454\u044e \u0440\u043e\u0431\u043e\u0447\u043e\u0433\u043e \u043a\u043e\u043d\u0442\u0440\u0430\u043a\u0442\u0443.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u041f\u043e\u0432\u0435\u0440\u0442\u0430\u044e\u0447\u0438\u0441\u044c \u0434\u043e \u043d\u0430\u0448\u043e\u0433\u043e \u043f\u0440\u0438\u043a\u043b\u0430\u0434\u0443, \u043a\u0432\u0430\u0440\u0442\u0438\u0440\u043e\u044e \u0432\u043e\u043b\u043e\u0434\u0456\u043b\u0438 7 \u0440\u043e\u043a\u0456\u0432, \u0444\u0430\u043a\u0442\u0438\u0447\u043d\u043e \u043f\u0440\u043e\u0436\u0438\u0432\u0430\u043b\u0438 2 \u0440\u043e\u043a\u0438, \u0456\u0437 \u043d\u0438\u0445 1 \u043c\u0456\u0441\u044f\u0446\u044c \u043f\u0435\u0440\u0435\u0434 \u043f\u0440\u043e\u0434\u0430\u0436\u0435\u043c<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">PRR = (24 + 9 + 36) \/ 84 = 0,82<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">CGT = (7000 \u2013 (7000 * 0.82) &#8211; 3000) * 18% = \u00a30.00<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">PRR \u043d\u0435 \u043f\u0440\u0438\u0437\u0432\u043e\u0434\u0438\u0442\u044c \u0434\u043e \u043e\u0442\u0440\u0438\u043c\u0430\u043d\u043d\u044f \u043f\u043e\u0432\u0435\u0440\u043d\u0435\u043d\u043d\u044f, \u0442\u043e\u043c\u0443 \u044f\u043a\u0449\u043e \u0432 \u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u0456 \u043e\u0442\u0440\u0438\u043c\u0443\u0454\u0442\u044c\u0441\u044f \u043d\u0435\u0433\u0430\u0442\u0438\u0432\u043d\u0438\u0439 \u043f\u043e\u043a\u0430\u0437\u043d\u0438\u043a, \u0442\u0430\u043a \u044f\u043a \u0437 \u043f\u0440\u0438\u043a\u043b\u0430\u0434\u0443, \u0441\u0443\u043c\u0430 \u043f\u043e\u0434\u0430\u0442\u043a\u0443 \u00a30.00.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>\u041e\u0431\u043c\u0435\u0436\u0435\u043d\u043d\u044f<\/em><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>100% \u0431\u0456\u0437\u043d\u0435\u0441<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">PRR \u043d\u0435 \u0437\u0430\u0441\u0442\u043e\u0441\u043e\u0432\u0443\u0454\u0442\u044c\u0441\u044f \u0449\u043e\u0434\u043e \u0447\u0430\u0441\u0442\u0438\u043d\u0438 \u043d\u0435\u0440\u0443\u0445\u043e\u043c\u043e\u0441\u0442\u0456 \u043a\u043e\u0442\u0440\u0430 \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u043e\u0432\u0443\u0432\u0430\u043b\u0430\u0441\u044f \u0442\u0456\u043b\u044c\u043a\u0438 \u0434\u043b\u044f \u0431\u0456\u0437\u043d\u0435\u0441\u0443. \u041f\u0440\u0430\u043a\u0442\u0438\u0447\u043d\u0435 \u0437\u0430\u0441\u0442\u043e\u0441\u0443\u0432\u0430\u043d\u043d\u044f: \u043f\u0440\u0438 \u043f\u043e\u0434\u0430\u0447\u0456 \u0440\u0456\u0447\u043d\u043e\u0433\u043e \u0437\u0432\u0456\u0442\u0443, \u043e\u0441\u043e\u0431\u0438, \u0449\u043e \u043f\u0440\u0430\u0446\u044e\u044e\u0442\u044c \u0437 \u0434\u043e\u043c\u0443 \u043c\u0430\u044e\u0442\u044c \u043f\u0440\u0430\u0432\u043e \u0441\u043f\u0438\u0441\u0443\u0432\u0430\u0442\u0438 \u0432\u0438\u0442\u0440\u0430\u0442\u0438 \u043f\u043e\u0432\u2019\u044f\u0437\u0430\u043d\u0456 \u0437 \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u043d\u043d\u044f\u043c \u043a\u0456\u043c\u043d\u0430\u0442\u0438 \u044f\u043a \u043e\u0444\u0456\u0441\u0443 \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u043d\u043e \u0434\u043e \u0432\u0456\u0434\u0441\u043e\u0442\u043a\u0443 \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u043d\u043d\u044f, \u044f\u043a\u0449\u043e \u0437\u0430\u0441\u0442\u043e\u0441\u043e\u0432\u0443\u0432\u0430\u0442\u0438\u043c\u0435\u0442\u044c\u0441\u044f 100%, PRR \u0449\u043e\u0434\u043e \u0434\u0430\u043d\u043e\u0457 \u043a\u0456\u043c\u043d\u0430\u0442\u0438 \u043d\u0435 \u0434\u0456\u044f\u0442\u0438\u043c\u0435.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>\u0412\u0438\u0441\u043d\u043e\u0432\u043e\u043a: \u043f\u0440\u043e\u0434\u0430\u0436\/\u0434\u0430\u0440\u0443\u0432\u0430\u043d\u043d\u044f \u0436\u0438\u0442\u043b\u0430 \u043f\u0456\u0434\u043b\u044f\u0433\u0430\u0454 \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044e, \u044f\u043a\u0449\u043e \u0446\u0435 \u0432\u0430\u0448\u0435 \u043e\u0441\u043d\u043e\u0432\u043d\u0435 \u0436\u0438\u0442\u043b\u043e \u0441\u0443\u043c\u0430 \u043f\u043e\u0434\u0430\u0442\u043a\u0443 \u0437\u043c\u0435\u043d\u0448\u0443\u0454\u0442\u044c\u0441\u044f \u0441\u0443\u0442\u0442\u0454\u0432\u043e.<\/em><\/strong><\/p>\n\n\n","protected":false},"excerpt":{"rendered":"<p>\u041f\u0440\u043e\u0434\u0430\u0436 \u0447\u0438 \u0434\u0430\u0440\u0443\u0432\u0430\u043d\u043d\u044f \u043c\u0430\u0439\u043d\u0430 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