* (2 чтение) О проекте федерального закона № 84923-8 "О внесении изменений в части первую и вторую Налогового кодекса Российской Федерации и отдельные законодательные акты Российской Федерации" (в части совершенствования налогообложения резидентов специальных административных районов)

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 8 N ; O 2020 3 . ! 1723-@ . F 5 ; O E A > 7 4 0 = 8 O C A ; > 2 8 9 8 7 2 @ 0 B 0 @ > A A 8 9 A : > 3 > 8 ? @ 8 2 ; 5 G 5 = 8 O 7 0 @ C 1 5 6 = > 3 > : 0 ? 8 B 0 ; 0 8 7 8 = > A B @ 0 = = K E N @ 8 A 4 8 : F 8 9 A 0 2 3 C A B 0 2018 3 . 2 > A A 8 9 A : > 9 $ 5 4 5 @ 0 F 8 8 D C = : F 8 > = 8 @ C N B A ? 5 F 8 0 ; L = K 5 0 4 = K (4 0 ; 5 5 - ! ) = 0 > . C A A : 8 9 ( @ 8 @ A : 8 9 : @ 0 9 ) 8 > . 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ъ#(О/Р/ь@ю@ A A A
A A A A A"A$A&A(A,A.AbAdA|A~AЂA†A€AјAѕAЦAШAЪAЮAаAьъшцсссскзкЯкШХШНШХШХШНШХ CJ mH nH u CJ jCJ U 0J mH nH u 0J j0J U jU H* U \ Ѓ 5 Ѓ\ Ѓ$ , . ¬ " $ h М ~!Љ) /B0R2Ё5Ъ7~9Є:Ш=Ж?ь@A Aчпчччйййййййййййййййййййзз „Е `„Е $ d€яa$ $ dрa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 O = 2 0 @ O 2021 3 . 4 > 31 4 5 : 0 1 @ O 2023 3 .) 4 ; O ? @ 8 4 ? C = : B 0 11 ? C = : B 0 3 A B 0 B L 8 284 > 4 5 : A 0 2 F 5 ; O E A B 0 B L 8  312 > 4 5 : A 0 ; 8 A : ; N G 5 = 8 5 2 > 7 6 = > A B 8 8 A ? > ; L 7 > 2 0 = 8 O % = 0 ; > 3 > 2 K E ; L 3 > B 2 A ; C G 0 5 = 5 2 K ? > ; = 5 = 8 O 8 2 0 = 8 O $ 5 4 5 @ 0 ; L = > 3 > 7 0 : > = 0 > B 3 0 2 3 C A B 0 2018 3 . ! 290-$ " 4 = K E : > = 4 0 E " > 1  8 A : ; N G 5 = 8 8 B 0 : 8 E : > A B @ 0 = = K E N @ 8 4 8 G 5 A : 8 E ; 8 F ; C A B 0 = > 2 ; 5 = 8 5 3 > A C 4 0 @ A B 2 5 = = > 9 ? > H ; 8 = K 7 0 3 > A C 4 0 @ A B 2 5 = = C N @ 5 3 8 A B @ 0 F 8 N 4 = > 9 : > @ O 4 : 5 @ 5 4 > 4 = > 5 ? > 4 B 2 5 @ 6 4 5 = 8 5 A B 0 B C A 0 4 = > 9 : > 4 = > 9 C ? ; 0 B K 3 > A C 4 0 @ A B 2 5 = = > 9 ? > H ; 8 = K 2  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 ? @ 8 M B > 1 5 A ? 5 G 0 B 1 0 ; 0 = A 8 = B 5 @ 5 A > 2 3 > A C 4 0 @ A B 2 0 8 1 8 7 = 5 A 0 A C G 5 B > 2 > 4 8 9 ? > ; 8 B 8 : 8 ? > ? 5 @ 5 A B @ C A > 3 ; 0 H 5 = 8 9 > 1 8 7 1 5 6 0 = 8 8 4 2 > 9 = > 3 > = 0 ; > 3 > > 1 ; > 6 5 = 8 O . > ; > 6 5 = 8 O ? @ > 5 : B 0 D 5 4 5 @ 0 ; L = > 3 > 7 0 : > = 0 = 5 ? @ > B 8 2 > @ 5 G 0 B > 3 > 2 > @ C >   2 @ 0 7 8 9 A : > = > N 7 5 8 8 = K 2 > @ 0 A A 8 9 A : > 9 $ 5 4 5 @ 0 F 8 8 . ? @ > 5 : B 5 D 5 4 5 @ 0 ; L = > 3 > 7 0 : > = 0 > B A C B A B 2 C N B > 1 O 7 0 B 5 ; L = K 5 B @ 5 1 > 2 0 = 8 O , > F 5 = : 0 A > 1 ; N 4 5 = 8 O : > B > @ K E > A C I 5 A B 2 ; O 5 B A O 2 @ 0 A C 4 0 @ A B 2 5 = = > 3 > : > = B @ > ; O (= 0 4 7 > @ 0 ), 3 > : > = B @ > ; O , ? @ 8 @ 0 A A B @ 5 = 8 8 4 5 ; > 1  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doc FILENAME \* MERGEFORMAT 22022840.doc A A A A A A A*A,AЂA‚A„A†AЪAЬAЮAаAээээээфэлэфэлээе „Е `„Е Ж 9 r Ф p# $ Ж 9 r a$ 7
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