{"id":4453,"date":"2026-05-16T10:48:42","date_gmt":"2026-05-16T07:48:42","guid":{"rendered":"https:\/\/assets-buh.com.ua\/?p=4453"},"modified":"2026-05-16T10:51:05","modified_gmt":"2026-05-16T07:51:05","slug":"podatkovi-kanikuli-fop-shho-nuzhno-znati-korotko","status":"publish","type":"post","link":"http:\/\/assets-buh.com.ua\/ru\/podatkovi-kanikuli-fop-shho-nuzhno-znati-korotko\/","title":{"rendered":"\u041d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0435 \u043a\u0430\u043d\u0438\u043a\u0443\u043b\u044b \u0424\u041b\u041f. \u0427\u0442\u043e \u043d\u0443\u0436\u043d\u043e \u0437\u043d\u0430\u0442\u044c \u043a\u043e\u0440\u043e\u0442\u043a\u043e."},"content":{"rendered":"<h1><span style=\"font-size: 12pt;\">\u0414<span style=\"font-weight: 400;\">\u043b\u044f \u0424\u041b\u041f <\/span><b>1-\u0439 \u0438 2-\u0439 \u0433\u0440\u0443\u043f\u043f <\/b><span style=\"font-weight: 400;\">\u043d\u0430 \u0443\u043f\u0440\u043e\u0449\u0435\u043d\u043d\u043e\u0439 \u0441\u0438\u0441\u0442\u0435\u043c\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u0432 \u0442\u0435\u0447\u0435\u043d\u0438\u0435 \u043e\u0434\u043d\u043e\u0433\u043e \u043a\u0430\u043b\u0435\u043d\u0434\u0430\u0440\u043d\u043e\u0433\u043e \u043c\u0435\u0441\u044f\u0446\u0430 \u0432 \u0433\u043e\u0434 \u043c\u043e\u0436\u043d\u043e \u043d\u0435 \u043f\u043b\u0430\u0442\u0438\u0442\u044c \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u043d\u044b\u0435 \u043d\u0430\u043b\u043e\u0433\u0438.<\/span><\/span><\/h1>\n<h1><span style=\"font-size: 12pt;\"><b>\u041e\u0442\u0441\u0443\u0442\u0441\u0442\u0432\u0438\u0435 \u043d\u0430\u0435\u043c\u043d\u044b\u0445 \u0440\u0430\u0431\u043e\u0442\u043d\u0438\u043a\u043e\u0432<\/b><span style=\"font-weight: 400;\"> \u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u043d\u044b\u043c \u0443\u0441\u043b\u043e\u0432\u0438\u0435\u043c.\u00a0<\/span><\/span><\/h1>\n<h1><span style=\"font-size: 12pt;\"><b>\u041c\u043e\u0436\u043d\u043e \u043d\u0435 \u043f\u043b\u0430\u0442\u0438\u0442\u044c<\/b><\/span><\/h1>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<h1><span style=\"font-size: 12pt;\"><b>\u0415\u0434\u0438\u043d\u044b\u0439 \u043d\u0430\u043b\u043e\u0433 (\u0415\u041f)<\/b><span style=\"font-weight: 400;\">.<\/span><\/span><\/h1>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<h1><span style=\"font-size: 12pt;\"><b>\u0412\u043e\u0435\u043d\u043d\u044b\u0439 \u0441\u0431\u043e\u0440 (\u0412\u0417)<\/b><span style=\"font-weight: 400;\">.<\/span><\/span><\/h1>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<h1><span style=\"font-size: 12pt;\"><b>\u0412\u043d\u0438\u043c\u0430\u043d\u0438\u0435:<\/b> <b>\u0415\u0421\u0412 \u043d\u0435 \u043e\u0442\u043c\u0435\u043d\u044f\u0435\u0442\u0441\u044f<\/b><span style=\"font-weight: 400;\"> \u2014 \u044d\u0442\u043e\u0442 \u0432\u0437\u043d\u043e\u0441 \u043d\u0443\u0436\u043d\u043e \u043f\u043b\u0430\u0442\u0438\u0442\u044c \u0432 \u043f\u043e\u043b\u043d\u043e\u043c \u043e\u0431\u044a\u0435\u043c\u0435 \u0434\u0430\u0436\u0435 \u0432\u043e \u0432\u0440\u0435\u043c\u044f \u043a\u0430\u043d\u0438\u043a\u0443\u043b.<\/span><\/span><\/h1>\n<\/li>\n<\/ul>\n<h3><span style=\"font-size: 12pt;\"><b>\u0413\u043b\u0430\u0432\u043d\u044b\u0435 \u0443\u0441\u043b\u043e\u0432\u0438\u044f \u0438 \u043e\u0433\u0440\u0430\u043d\u0438\u0447\u0435\u043d\u0438\u044f<\/b><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<h1><span style=\"font-weight: 400; font-size: 12pt;\">\u0412 \u0442\u0435\u0447\u0435\u043d\u0438\u0435 \u043c\u0435\u0441\u044f\u0446\u0430 \u043a\u0430\u043d\u0438\u043a\u0443\u043b \u0424\u041b\u041f \u043d\u0435 \u0434\u043e\u043b\u0436\u0435\u043d \u043f\u043e\u043b\u0443\u0447\u0430\u0442\u044c \u043d\u0438 \u043e\u0434\u043d\u043e\u0433\u043e \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u044c\u0441\u043a\u043e\u0433\u043e \u0434\u043e\u0445\u043e\u0434\u0430.\u00a0<\/span><\/h1>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<h1><span style=\"font-size: 12pt;\"><b>\u041f\u0440\u0438\u043e\u0441\u0442\u0430\u043d\u043e\u0432\u043a\u0430 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438:<\/b><span style=\"font-weight: 400;\"> \u0417\u0430\u043f\u0440\u0435\u0449\u0430\u0435\u0442\u0441\u044f \u0437\u0430\u043a\u043b\u044e\u0447\u0430\u0442\u044c \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u044b \u0438 \u043f\u043e\u0434\u043f\u0438\u0441\u044b\u0432\u0430\u0442\u044c \u0430\u043a\u0442\u044b \u043f\u0440\u0438\u0435\u043c\u0430-\u043f\u0435\u0440\u0435\u0434\u0430\u0447\u0438.<\/span><\/span><\/h1>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<h1><span style=\"font-weight: 400; font-size: 12pt;\">\u041b\u044c\u0433\u043e\u0442\u0430 \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u043d\u0430 \u043e\u0434\u0438\u043d \u043f\u043e\u043b\u043d\u044b\u0439 \u043a\u0430\u043b\u0435\u043d\u0434\u0430\u0440\u043d\u044b\u0439 \u043c\u0435\u0441\u044f\u0446 (\u0441 1 \u043f\u043e \u043f\u043e\u0441\u043b\u0435\u0434\u043d\u0435\u0435 \u0447\u0438\u0441\u043b\u043e) \u043e\u0434\u0438\u043d \u0440\u0430\u0437 \u0432 \u0433\u043e\u0434.<\/span><\/h1>\n<\/li>\n<\/ul>\n<h3><span style=\"font-size: 12pt;\"><b>\u041a\u0430\u043a \u043e\u0444\u043e\u0440\u043c\u0438\u0442\u044c<\/b><\/span><\/h3>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<h1><span style=\"font-size: 12pt;\"><b>\u041f\u043e\u0434\u0430\u0442\u044c \u0437\u0430\u044f\u0432\u043b\u0435\u043d\u0438\u0435:<\/b><span style=\"font-weight: 400;\"> \u0417\u0430\u044f\u0432\u043b\u0435\u043d\u0438\u0435 \u0441\u043e\u0441\u0442\u0430\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u0432 \u043b\u044e\u0431\u043e\u0439 \u0444\u043e\u0440\u043c\u0435.<\/span><\/span><\/h1>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<h1><span style=\"font-size: 12pt;\"><b>\u0421\u0440\u043e\u043a \u043f\u043e\u0434\u0430\u0447\u0438:<\/b><span style=\"font-weight: 400;\"> \u0414\u043b\u044f \u0435\u0436\u0435\u0433\u043e\u0434\u043d\u043e\u0433\u043e \u043e\u0442\u043f\u0443\u0441\u043a\u0430 \u0437\u0430\u044f\u0432\u043b\u0435\u043d\u0438\u0435 \u043d\u0443\u0436\u043d\u043e \u043f\u043e\u0434\u0430\u0442\u044c <\/span><b>\u043a \u0434\u0430\u0442\u0435 \u0435\u0435 \u043d\u0430\u0447\u0430\u043b\u0430<\/b><span style=\"font-weight: 400;\">.<\/span><\/span><\/h1>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<h1><span style=\"font-size: 12pt;\"><b>\u0421\u043f\u043e\u0441\u043e\u0431\u044b \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u044f:<\/b><span style=\"font-weight: 400;\"> \u0427\u0435\u0440\u0435\u0437 \u042d\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u044b\u0439 \u043a\u0430\u0431\u0438\u043d\u0435\u0442 (\u043c\u0435\u043d\u044e \u00ab\u041f\u0435\u0440\u0435\u043f\u0438\u0441\u043a\u0430 \u0441 \u0414\u041f\u0421\u00bb) \u0438\u043b\u0438 \u043b\u0438\u0447\u043d\u043e \u0432 \u043e\u0440\u0433\u0430\u043d \u0414\u041f\u0421 \u043f\u043e \u043c\u0435\u0441\u0442\u0443 \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u0438.<\/span><\/span><\/h1>\n<\/li>\n<\/ol>\n<h1><span style=\"font-size: 12pt;\"><span style=\"font-weight: 400;\">\u041a\u0430\u043d\u0438\u043a\u0443\u043b\u044b \u0442\u0430\u043a\u0436\u0435 \u043c\u043e\u0436\u043d\u043e \u043f\u043e\u043b\u0443\u0447\u0438\u0442\u044c \u043d\u0430 \u043f\u0435\u0440\u0438\u043e\u0434 <\/span><b>\u0431\u043e\u043b\u0435\u0437\u043d\u0438<\/b><span style=\"font-weight: 400;\">, \u0435\u0441\u043b\u0438 \u043e\u043d\u0430 \u043f\u0440\u043e\u0434\u043e\u043b\u0436\u0430\u0435\u0442\u0441\u044f <\/span><b>30 \u0438 \u0431\u043e\u043b\u0435\u0435 \u043a\u0430\u043b\u0435\u043d\u0434\u0430\u0440\u043d\u044b\u0445 \u0434\u043d\u0435\u0439<\/b><span style=\"font-weight: 400;\"> \u0438 \u043f\u043e\u0434\u0442\u0432\u0435\u0440\u0436\u0434\u0435\u043d\u0430 \u0431\u043e\u043b\u044c\u043d\u0438\u0447\u043d\u044b\u043c. \u0412 \u0442\u0430\u043a\u043e\u043c \u0441\u043b\u0443\u0447\u0430\u0435 \u0437\u0430\u044f\u0432\u043b\u0435\u043d\u0438\u0435 \u043f\u043e\u0434\u0430\u044e\u0442 \u043f\u043e\u0441\u043b\u0435 \u0432\u044b\u0437\u0434\u043e\u0440\u043e\u0432\u043b\u0435\u043d\u0438\u044f \u2013 \u0434\u043e 20 \u0447\u0438\u0441\u043b\u0430 \u0441\u043b\u0435\u0434\u0443\u044e\u0449\u0435\u0433\u043e \u043c\u0435\u0441\u044f\u0446\u0430.<\/span><\/span><\/h1>\n<div class=\"content--post\">\n<div class=\"content--post\">\n<div class=\"content--post\">\n<p class=\"p1\"><em>\u0415\u0441\u043b\u0438 \u0412\u0430\u043c \u043d\u0443\u0436\u043d\u0430 \u043f\u043b\u0430\u0442\u043d\u0430\u044f \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0438\u044f \u0438\u043b\u0438 \u0432\u044b \u0438\u0449\u0435\u0442\u0435 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0430 \u0434\u043b\u044f \u0441\u043e\u043f\u0440\u043e\u0432\u043e\u0436\u0434\u0435\u043d\u0438\u044f \u0424\u041b\u041f \u0438\u043b\u0438 \u041e\u041e\u041e, \u043e\u0431\u0440\u0430\u0449\u0430\u0439\u0442\u0435\u0441\u044c \u0437\u0430\u00a0<span class=\"s1\"><a href=\"https:\/\/t.me\/manager_assets1\">\u0441\u0441\u044b\u043b\u043a\u043e\u0439<\/a>.<\/span><\/em><\/p>\n<\/div>\n<div class=\"tags--box\"><\/div>\n<\/div>\n<div class=\"tags--box\"><\/div>\n<\/div>\n<div class=\"tags--box\"><\/div>","protected":false},"excerpt":{"rendered":"<p>\u0414\u043b\u044f \u0424\u041e\u041f 1-\u0457 \u0442\u0430 2-\u0457 \u0433\u0440\u0443\u043f \u043d\u0430 \u0441\u043f\u0440\u043e\u0449\u0435\u043d\u0456\u0439 \u0441\u0438\u0441\u0442\u0435\u043c\u0456 \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f \u043f\u0440\u043e\u0442\u044f\u0433\u043e\u043c \u043e\u0434\u043d\u043e\u0433\u043e \u043a\u0430\u043b\u0435\u043d\u0434\u0430\u0440\u043d\u043e\u0433\u043e \u043c\u0456\u0441\u044f\u0446\u044f\u00a0 \u043d\u0430 \u0440\u0456\u043a \u0454 \u043c\u043e\u0436\u043b\u0438\u0432\u0456\u0441\u0442\u044c \u043d\u0435 \u0441\u043f\u043b\u0430\u0447\u0443\u0432\u0430\u0442\u0438 \u043f\u0435\u0432\u043d\u0456 \u043f\u043e\u0434\u0430\u0442\u043a\u0438. \u0412\u0456\u0434\u0441\u0443\u0442\u043d\u0456\u0441\u0442\u044c \u043d\u0430\u0439\u043c\u0430\u043d\u0438\u0445 \u043f\u0440\u0430\u0446\u0456\u0432\u043d\u0438\u043a\u0456\u0432 \u0454 \u043e\u0431\u043e\u0432&#8217;\u044f\u0437\u043a\u043e\u0432\u043e\u044e \u0443\u043c\u043e\u0432\u043e\u044e.\u00a0 \u041c\u043e\u0436\u043d\u0430 \u043d\u0435 \u0441\u043f\u043b\u0430\u0447\u0443\u0432\u0430\u0442\u0438 \u0404\u0434\u0438\u043d\u0438\u0439 \u043f\u043e\u0434\u0430\u0442\u043e\u043a (\u0404\u041f). \u0412\u0456\u0439\u0441\u044c\u043a\u043e\u0432\u0438\u0439 \u0437\u0431\u0456\u0440 (\u0412\u0417). \u0423\u0432\u0430\u0433\u0430: \u0404\u0421\u0412 \u043d\u0435 \u0441\u043a\u0430\u0441\u043e\u0432\u0443\u0454\u0442\u044c\u0441\u044f \u2014 \u0446\u0435\u0439 \u0432\u043d\u0435\u0441\u043e\u043a \u043f\u043e\u0442\u0440\u0456\u0431\u043d\u043e \u0441\u043f\u043b\u0430\u0447\u0443\u0432\u0430\u0442\u0438 \u0443 \u043f\u043e\u0432\u043d\u043e\u043c\u0443 \u043e\u0431\u0441\u044f\u0437\u0456 \u043d\u0430\u0432\u0456\u0442\u044c \u043f\u0456\u0434 \u0447\u0430\u0441 \u043a\u0430\u043d\u0456\u043a\u0443\u043b. \u0413\u043e\u043b\u043e\u0432\u043d\u0456 \u0443\u043c\u043e\u0432\u0438 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