. , . , , , 30.12.2008 N 148 ( - N 148) , . . . . N 25*(1) 0 304 04 000 " () ". , : " ". . , , 0 304 04 000, N 148 N 25. , N 148 N 69 *(2) N 152 *(3). Ŀ 㭪 199 樨 N 25 㭪 215 樨 N 148 Ĵ 뢠 ७ 뢠 ७ 묨 ।⢠  묨 ᯮ廊⥫ﬨ, ᯮ廊⥫ﬨ, ⥫ﬨ ᯮ廊⥫ﬨ (ᯮ廊⥫ﬨ)  ।, 室騬 (묨 ⥫ﬨ ।, 室騬 ࠬ 筨 䨭஢ , ७  ࠬ 筨 䨭஢ 㯫  䨭ᮢ ), 㯫  䨭ᮢ ⨢ ⥫ﬨ 䨭ᮢ, 䨭ᮢ ⨢ 易⥫  ।, ⢥ , ⠪ ७ 業ࠫ ᯮ廊⥫ ᭠, IV 饩 樨 (ᯮ廊⥫) । , ⠪ ⮢ ।⢠ ਭ饩 室 ७ 業ࠫ ⥫쭮 ० ᮡ묳 ᭠, IV ࠧ ਤ᪮ 権 饩 樨 業ࠫ樨 । ।. , , 0 304 04 000 N 148 , , . - . ( ), (. 215, 216 N 148). , N 148. N 69 : - 0 304 04 510 " () ", 0 304 04 610 " () ", 510 610 (24-26- ). ; - 0 304 04 100 " " : 0 304 04 110, 0 304 04 120, 0 304 04 130, 0 304 04 140, 0 304 04 150, 0 304 04 151, 0 304 04 152, 0 304 04 153, 0 304 04 160, 0 304 04 180. N 152 0 304 04 150 " ", 0 304 04 151 " ", 0 304 04 152 " ", 0 304 04 153 " ". , , , . , 150, 151, 152, 153 0 401 01 100 " ", 0 402 01 100 " " 0 210 00 000 " ". 1 2010 N 212- *(4), N 213- *(5), , 0 304 04 160 " "; - 0 304 04 200 " ", . , - 0 304 04 250 " ", 0 304 04 251 " ", 0 304 04 252 " ", 0 304 04 253 " ". , , , ; - 0 304 04 400 " " : 0 304 04 410, 0 304 04 420, 0 304 04 430, 0 304 04 440. . 216 N 148 *(6) : Ŀ ঠ 樨 । Ĵ 1. ᫥ । 1 304 04 000 1 304 05 000 ᯮ廊⥫, ᯮ廊⥫  । ᪨ ⥫ Ĵ 2. 㯫 । 1 201 01 510, 1 201 03 1 304 04 000  ᯮ廊⥫ 510, (ᯮ廊⥫), ⥫ 1 201 07 510 ᪨ ⢫ ⥦ Ĵ 3. ᫥ । 1 304 04 000 1 201 01 610, 1 201 07 610 ᯮ廊⥫ (ᯮ廊⥫) ⥫ Ĵ 4. 㯫 । 2 201 01 510, 2 201 03 2 304 04 510 ० (ᮡ 510, ࠧ) ᮡ 2 201 07 510 ࠧ ( ࠧ) Ĵ 5. ᫥ । 2 304 04 610 2 201 01 610, 2 201 07 610 ᮡ ࠧ ( ०) ० (ᮡ ࠧ) Ĵ 6. ।  ᪨ ⮢ ०: Ĵ 6.1. ⥫ 1 304 04 000 1 201 01 610, 1 201 07 610 Ĵ 6.2. ᯮ廊⥫ 1 201 01 510, 1 201 07 1 304 04 000 (ᯮ廊⥫) 510 1 201 01 610, 1 201 07 610 1 304 04 000 1 304 04 000 1 304 05 000 Ĵ 7. । ᭮ 1 304 04 310, 1 304 04 0 101 01 410, 0 101 07 410, ।, ਠ 310, 1 101 08 410, 0 101 09 410, ந ⨢ 1 304 04 320, 1 304 04 0 102 01 420, 330 1 103 01 430 - 1 103 03 430 Ĵ 8. । ࠭ ᫥ 0 104 01 410 - 0 104 08 1 304 04 310, 1 304 04 320 ⨧樨 ।祳 410, ᭮ । ਠ 0 104 09 420 ⨢ Ĵ 9. 祭 ᭮ 0 106 01 310, 0 106 02 1 304 04 310, 1 304 04 310, ।, ਠ 320, 1 304 04 320, 1 304 04 330 ந ⨢ 0 106 03 330 Ĵ 10. ࠦ 㬬 ࠭ ᫥ 1 304 04 310, 1 304 04 0 104 01 410 - 0 104 08 ⨧樨 320 410, 祭 ᭮ । 0 104 09 420 ਠ ⨢ Ĵ 11. । ਠ 1 304 04 340 0 105 01 440 - 0 105 06 440 ᮢ Ĵ 12. । 1 304 04 310, 0 106 01 410, 0 106 01 420, ந ꥪ 1 304 04 320, 0 106 01 430, 0 106 01 440 ᭮ ।, ਠ, 1 304 04 330, ந ⨢ ਠ 1 304 04 340 ᮢ Ĵ 13. ࠦ 䨭ᮢ ⨢ 0 107 01 310, 1 304 04 310, 1 304 04 320, , 㯨 0 107 02 320, 0 107 03 1 304 04 330, 1 304 04 340 340 Ĵ 14. । ᯮ廊⥫ 1 304 04 221, 1 304 04 0 201 05 610 (ᯮ廊⥫) 㬥⮢ 222, ⢥ ० 1 304 04 262 Ĵ 15. 㯫 室  ⮢ ᪮ , 饭 稭 ࡠ 饭 () , ⠪ ⥦: Ĵ 15.1. ⥫  । 1 304 04 000 0 303 05 730, (஢ 室 ), 0 205 01 660 - 0 205 10 660 ⢫ ⤥ ᫥ ⥦ , ଫ 饭ﬨ (. 0504805) Ĵ 15.2. ஢ 室 0 303 05 830, 1 304 04 000 , ⢫ ⤥ 0 205 01 560 - 0 205 10 ஢ 560 ᮢ 㯫  ! , ( ), () , () 0 401 03 000 " " (. 216 N 148). . , , . . (. 3 . 286 ). 2010 20%. 2% , 18% - (. 1 . 284 ). . 288 - , , , . , . , , ( ) ( ) . , . , , , , . , . 1 , . I 2010 . 6 030 000 ., - 2 560 000 . ( ). 5% (128 000 .) . I 580 000 ., , 116 000 . , , 30%, 174 000 . , , , 34 800 . : Ŀ ঠ 樨 । 㬬, . Ĵ ᮡ ࠧ Ĵ ࠦ 窠 ࠬ 2 205 03 130 2 401 01 130 2 560 000 ਭ饩 室 ⥫쭮 Ĵ ᫥ ਡ 2 401 01 130 2 304 04 290* 34 800 Ĵ ᫥ ।⢠ 2 304 04 610 2 201 01 610 128 000 ᮡ ࠧ ० ࠬ 業ࠫ樨  ।⢳ Ĵ ᫥ ।⢠ 2 304 04 290* 2 201 01 610 34 800 ᮡ ࠧ ० 㯫 ਡ Ĵ ० Ĵ ࠦ 窠 ࠬ 2 205 03 130 2 401 01 130 3 470 000 ਭ饩 室 ⥫쭮 Ĵ ᫥ ਡ 2 401 01 130 2 303 03 730 81 200 ० Ĵ ࠦ 2 304 04 290* 2 303 03 730 34 800 ᮡ ࠧ 㯫 ਡ Ĵ 㯨 ।⢠ 2 201 01 510 2 304 04 510 128 000 ० ᮡ ࠧ 業ࠫ樨  । Ĵ 㯨 ।⢠ 2 201 01 510 2 304 04 290* 34 800 ० ᮡ ࠧ 㯫 ਡ Ĵ * 㪠 樨 N 148 ਬ 2 304 04 290 ࠦ 権 ਢ⢥ ⠬ 㯫 . ᭥ 䨭 ⮬ ⠪ . ਬ 2 304 04 290 砥 । ஬. . , -. , , , , . . , . 171 , , . , (, ), , , , : 1) (, ), , , ; 2) (, ), . , , (. 163 ). ! . , . 2 , . I 2010 . 2 560 000 ., - 390 400 . I 1 180 000 ., 180 000 . 180 000 . . : Ŀ ঠ 樨 । 㬬, . Ĵ ᮡ ࠧ Ĵ ࠦ 窠 ࠬ 2 205 03 130 2 401 01 130 2 560 000 ਭ饩 室 ⥫쭮 Ĵ ᫥ 㯫  2 401 01 130 2 303 04 730 390 000 Ĵ 室 㣨 2 106 04 340 2 302 09 730 1 000 000 Ĵ 뤥 ⮨ 2 210 01560 2 302 09 730 180 000 Ĵ ਭ ⮨ 2 303 04 830 2 210 01 660 180 000 Ĵ ⭥ᥭ ਢ⢥ 2 303 04 830 2 304 04 290 210 000 , 騩 㯫 Ĵ ᫥ ।⢠ 2 304 04 290 2 201 01 610 210 000 ᮡ ࠧ ० 㯫 Ĵ ० Ĵ ᫥ 㯫 2 304 04 290 2 303 04 730 210 000 ᮡ ࠧ Ĵ 祭 ।⢠ 2 201 01 510 2 304 04 290 210 000 ᮡ ࠧ 㯫 . , " : " " : ", N 3, 2010 . *(1) 10.02.2006 N 25 " ". *(2) 03.07.2009 N 69 " , 30.12.2008 N 148". *(3) 30.12.2009 N 152 " , 30 2008 . N 148". *(4) 24.07.2009 N 212- " , , ". *(5) 24.07.2009 N 213- " ( ) " , , ". *(6) , 1 N 148.