* (2 чтение таб. 1 принятые поправки) О проекте федерального закона № 1170972-7 "О внесении изменений в части первую и вторую Налогового кодекса Российской Федерации и отдельные законодательные акты Российской Федерации" (в части реализации отдельных положений основных направлений налоговой политики)

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 3 > 4 , C B 2 5 @ 6 4 5 = = > 3 > @ 0 A ? > @ O 6 5 = 8 5 A A 8 9 A : > 9 $ 5 4 5 @ 0 F 8 8 > B 31 4 5 : 0 1 @ O 2020 3 . ! 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  7 2 . 0 : > = > ? @ > 5 : B > 2 = 0 2024 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 300 @ C 1 ; 5 9 4 > 52 300 @ C 1 ; 5 9 ; A = 8 6 5 = 8 5 A 1 O = 2 0 @ O 2023 3 . C @ > 2 = O 5 6 5 3 > 4 = > 9 8 = 4 5 : A 0 F 8 8 C A ; > 2 = K E 7 = 0 G 5 = 8 9 A @ 5 4 = 8 E > ? B > 2 K E F 5 = @ 5 0 ; 8 7 0 F 8 8 = 0 B 5 @ @ 8 B > @ 8 8 > A A 8 9 A : > 9 $ 5 4 5 @ 0 F 8 8 0 2 B > 1 8 ; L = > 3 > 1 5 = 7 8 = 0 -92 : ; 0 A A 0 5 A 5 4 > 3 ? @ > F 5 = B > 2 ; A = 8 6 5 = 8 5 A 1 O = 2 0 @ O 2022 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  7 3 0 = 0 4 > E > 4 K D 8 7 8 G 5 A : 8 E ; 8 F . 0 : > = > ? @ > 5 : B > A B 5 9 = 0 ; > 3 > ? ; 0 B 5 ; L I 8 : > 2 2 ? @ 5 4 A B 0 2 ; 5 = 8 8 = 0 ; > 3 > 2 K E 4 5 : ; 0 @ 0 F 8 9 D > @ A O 2 A > 1 A B 2 5 = = > A B 8 3 > A @ > : 0 2 ; 0 4 5 = 8 O , ? @ 8 C A ; > 2 8 8 ? @ 5 2 K H 5 = 8 O A C 2 K E 2 K G 5 B > 2 ? @ 8 ? @ > 4 0 6 5 8 1 000 000 @ C 1 ; 5 9 ) = 0 4 A > > B 2 5 B A B 2 C N I 8 E > 4 0 G = 5 = 8 5 ? > @ O 4 : 0 ? 5 @ 5 4 0 G 8 1 0 = : 0 3 > 2 K 5 > @ 3 0 = K 8 = D > @ A C @ 8 8 > A A 8 9 A : > 9 $ 5 4 5 @ 0 F 8 8 . 4. 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  7 3 0 = 0 ? @ 8 1 K ; L > @ 3 0 = 8 7 0 F 8 9 . 0 : > = > ? @ > 5 : B > $@$B$,&0&r't'B(F(Ё(Р(Ф(Z)Ь*чпкпкпвЭпЦТЦОКЦОЦїЦТЦ·І·І·І·І·І·І·І·І·І·І·І·І·І·ЦЄЦТЦЄЦ·ЦТЦ·ЦТЦ·І·Ц h 7ч h 7чH* h 7ч\ Ѓ h 7ч h 7ч\ Ѓ h 7ч h 7чmH sH hСJз hх^ h 7ч h 7ч h 7ч hСJз5 Ѓ hх^ hх^ 5 Ѓ hх^ 5 Ѓ hх^ h 7ч5 Ѓ h 7ч h 7ч5 ЃC , . v x z ® ў > ¦ V " ( ё т | Ђ € B$Ю$"%В'^)фйЮффХХХХХХХХХХХХХХХХХХХ „Е `„Е gd 7ч
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h 7ч0J j h 7ч0J U h tR j h tRU h 7ч h 7чH* h 7ч\ Ѓ h 7ч h 7ч\ Ѓ U h 7ч h 7ч h 7чH2 A 2 O 7 8 A ? @ > B 8 2 > @ 5 G 8 2 > 9 0 @ 1 8 B @ 0 6 = > 9 ? @ 0 : B 8 : > 9 2 G 0 A B 8 C G 5 B 0 @ 0 A E > 4 > 2 ? > > A C I 5 A B 2 ; 5 = 8 N @ 0 1 > B , A 2 O 7 0 = = K E A @ 5 : > = A B @ C : F 8 5 9 ( 4 5 @ = 8 7 0 F 8 5 9 ) > 1 J 5 : B 0 > A = > 2 = > 3 > A @ 5 4 A B 2 0 ? > > : > = G 0 = 8 8 A @ > : 0 ? > ; 5 7 = > 3 > 8 A ? > ; L 7 > 2 0 = 8 O , C B > G = 5 = 8 5 ? > @ O 4 : 0 C G 5 B 0 ? > 4 > 1 = K E @ 0 A E > 4 > 2 ; 2 A 2 O 7 8 A ? 5 @ 5 @ 0 A ? @ 5 4 5 ; 5 = 8 5 2024 3 > 4 0 A B 0 2 : 8 = 0 ; > 3 0 = 0 ? @ 8 1 K ; L 8 7 @ 5 3 8 > = 0 ; L = > 3 > 1 N 4 6 5 B 0 2 D 5 4 5 @ 0 ; L = K 9 , 8 C G 8 B K 2 0 O , G B > 50-? @ > F 5 = B = > 5 > 3 @ 0 = 8 G 5 = 8 5 ? > ? 5 @ 5 = > A C C 1 K B : > 2 , ? > ; C G 5 = = K E = 0 ; > 3 > ? ; 0 B 5 ; L I 8 : 0 3 > 2 K E ? 5 @ 8 > 4 0 E ? @ 8 8 A G 8 A ; 5 = 8 8 = 0 ; > 3 0 = 0 ? @ 8 1 K ; L > @ 3 0 = 8 7 0 F 8 9 , 2 = 0 A B > O I 5 5 2 @ 5 9 $ 5 4 5 @ 0 F 8 8 2 K H 5 C : 0 7 0 = = > 3 > ? 5 @ 5 @ 0 A ? @ 5 4 5 ; 5 = 8 O , A > E @ 0 = 8 B L = 0 M B > B 6 5 ? 5 @ 8 > 4 4 5 9 A B 2 C N I 5 5 > 3 @ 0 = 8 G 5 = 8 5 ; ? 5 @ 5 = > A 4 ; O > @ 3 0 = 8 7 0 F 8 9 : C ; L B C @ K A @ > : > 2 C ? ; 0 B K = 0 ; > 3 0 = 0 ? @ 8 1 K ; L > @ 3 0 = 8 7 0 F 8 8 7 0 2020 8 2021 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aJ PK !йЮ їя [Content_Types].xml¬‘ЛNГ0 EчHьѓе-JњІ@ %й‚ЗЋЗў|АИ™$ ЙШІ§UычLТTBЁ l,Щ3чћ;гrЅ µГњ§JЇтB+$л G]ҐЯ7OЩ V‰Ѓ