* (первое чтение) О проекте федерального закона № 1258307-7 "О внесении изменений в часть вторую Налогового кодекса Российской Федерации" (в части отдельных вопросов налогообложения)

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" , / ! : ? @ > 5 : B C D 5 4 5 @ 0 ; L = > 3 > 7 0 : > = 0 " 2 = 5 A 5 = 8 8 8 7 @ C N 0 ; > 3 > 2 > 3 > : > 4 5 : A 0 > A A 8 9 A : > 9 $ 5 4 5 @ 0 F 8 8 " 1. 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  0 : > = > ? @ > 5 : B > 9 ? > H ; 8 = K 7 0 ? @ > 2 5 4 5 = 8 5 M : A ? 5 @ B 8 7 2 F 5 ; O E ? @ 5 4 > A B 0 2 ; 5 = 8 O 8 ? > 4 B 2 5 @ 6 4 5 = 8 O @ 0 7 @ 5 H 5 = 8 O = 0 ? @ 8 2 0 = = > 3 > 3 > 8 7 4 5 ; 8 O 4 ; O 4 8 0 3 = > A B 8 : 8 in vitro, 0 B 0 : 6 5 7 0 ? @ 5 4 > A B 0 2 ; 5 = 8 5 , ? > 4 B 2 5 @ 6 4 5 = 8 5 @ 0 7 @ 5 H 5 = 8 O = 0 ? @ 8 2 0 = = > 3 > 3 > 8 7 4 5 ; 8 O 4 ; O 4 8 0 3 = > A B 8 : 8 in vitro. # : 0 7 0 = = K 5 ? > ; > 6 5 = 8 O > 1 C A ; > 2 ; 5 = K ? @ 8 = O B 8 5 3 > 7 0 : > = 0 > B 30 0 ? @ 5 ; O 2021 3 . ! 128-$ " 2 = 5 A 5 = 8 8 8 7 = " 1  > A = > 2 0 E > E @ 0 = K 7 4 > @ > 2 L O 3 @ 0 6 4 0 = 2 > A A 8 9 A : > 9 $ 5 4 5 @ 0 F 8 8 " 8 A B 0 B L 8  12 8 22 $ 5 4 5 @ 0 ; L = > 3 > 7 0 : > = 0 " ; 8 F 5 = 7 8 @ > 2 0 = 8 8 > B 4 5 ; L = K E 2 8 4 > 2 4 5 O B 5 ; L = > A B 8 " (4 0 ; 5 5 - $ 5 4 5 @ 0 ; L = K 9 7 0 : > = 128-$ ), ? @ 5 4 C A C @ 5 3 C ; 8 @ > 2 0 = 8 5 2 > ? @ > A > 2 ? @ > 2 5 4 5 = 8 O 4 8 0 3 = > A B 8 G 5 A : 8 E 8 A A ; 5 4 > 2 0 = 8 9 in vitro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юB Cчпчккддддддддддддддддддддв „Е `„Е dр $ d€яa$ $ dрa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