* (3 чтение) О проекте федерального закона № 1022670-7 "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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 A 5 = B O 1 @ O 2019 3 . ! 325-$ " 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 " 2 G 0 A B 8 A @ > : > 2 ? @ 8 = O B 8 O = 0 ; > 3 > 2 K @ 3 0 = 0 2 7 K A : 0 = 8 8 = 5 4 > 8 ; 6 5 = = > A B 8 ? > ? 5 = O 4 ; 5 6 0 I 8 E 2 > 7 B 2 8 4 0 = 0 ; > 3 0 ; 2 = 5 A B 8 8 7 4 5 : A , C A B 0 = 0 2 ; 8 2 0 N I 8 5 > 1 I 8 5 ? @ 0 2 8 ; 0 , A > 3 ; 0 A = > : > B > @ K F 5 = B K , = 0 G 8 A ; 5 = = K 5 = 0 ; > 3 > 2 K @ 3 0 = > 2 > 7 2 @ 0 B 5 A C ? ; 0 B 5 6 0 , ? > 4 ; 5 6 0 B C ? ; 0 B 5 ? ; 0 B 5 ; L I 8 : C = 0 > A = > 2 0 = 8 8 B 0 : > 3 > @ 5 H 5 = 8 O 1 5 7 A > > B 2 5 B A B 2 C N I 5 3 > 7 0 O 2 ; 5 = 8 O ? ; 0 B 5 ; L I 8 : 0 , 0 B 0 : 6 5 ? @ 5 4 C A ? > ; = 8 B 5 ; L = K 5 2 > 7 6 = > A B 8 2 = 5 A 5 = 8 O 8 7 3 > 2 K 5 4 5 : ; 0 @ 0 F 8 8 (@ 0 A G 5 B K ) 1 5 7 ? @ 8 F 5 4 C @ K , > A = > 2 0 = = > 9 = 0 8 A B @ 5 1 > 2 0 = 8 8 = 0 ; > 3 > 2 K @ 3 0 = 0 2 ? > O A = 5 = 8 9 8 ? > 4 B 2 5 @ 6 4 0 N I 8 E 4 > : C 2 ; 8 A : ; N G 8 B L 8 7 A B 0 B L 8 89 > 4 5 : A 0 ? > ; > 6 5 = 8 5 > 1 > A > 1 5 = = > A B 8 ? @ 8 = O B 8 O = 0 ; > 3 > 2 K @ 3 0 = 0 ? @ > 2 5 4 5 = 8 8 2 K 5 7 4 = K E = 0 ; > 3 > 2 K E ? @ > 2 5 @ > : 2 > B = > H 5 = 8 8 > @ 3 0 = 8 7 0 F 8 9 , ? > ; C G 8 2 H 8 E A B 0 B C A C G 0 A B = 8 : 0 ? @ > 5 : B 0 2 A > > B 2 5 B A B 2 8 8 A $ 5 4 5 @ 0 ; L = K = > B 28 A 5 = B O 1 @ O 2010 3 . ! 244-$ " 1 8 = = > 2 0 F 8 > = = > C G 0 A B = 8 : 0 ? @ > 5 : B 0 2 A > > B 2 5 B A B 2 8 8 A $ 5 4 5 @ 0 ; L = K = > B 29 8 N ; O 2017 3 . ! 216-$ " 1 8 = = > 2 0 F 8 > = = K E = 0 C G = > -B 5 E = > ; > 3 8 G 5 A : 8 E F 5 = B @ 0 E 8 > 2 = 5 A 5 = 8 8 8 7 B 4 5 ; L = K 5 7 0 : > = > 4 0 B 5 ; L = K 5 0 : B K > A A 8 9 A : > 9 $ 5 4 5 @ 0 F 8 8 ", 2 A 2 O 7 8 A 8 7 2 ; 4 > ? > ; = 8 B L A B 0 B L N 85 > 4 5 : A 0 ? > ; > 6 5 = 8 O A B L 5 = A 8 > = = > 3 > D > = 4 0 > A A 8 9 A : > 9 $ 5 4 5 @ 0 F 8 8 HYPERLINK "https://login.consultant.ru/link/?req=doc&base=LAW&n=323401&date=08.04.2020&dst=100241&fld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h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 - 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 8 N ; O 1997 3 . ! 122-$ " 3 > A C 4 0 @ A B 2 5 = = > 9 @ 5 3 8 A B @ 0 F 8 8 ? @ 0 2 = 0 = 5 4 2 8 6 8 5 8 8 A 4 5 ; > : A = 8 A : 8 = 0 : OJ PJ QJ tH 2&`тяA 2 ‹N|0 = 0 : A = > A : 8 H* :U`тяQ : ‹N| 8 ? 5 @ A A K ; : 0 >* B*phяP™@ b P ‹N| " 5 : A B 2 K = > A : 8 dр CJ OJ QJ ^J aJ Pюoтяq P ‹N| " 5 : A B 2 K = > A : 8 = 0 : CJ OJ QJ ^J 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 „`ъ^„> `„`ъo(‡h€H . . . . . . „k „шш^„k `„шшo(‡h€H . . . . . . . „ „ђч^„ `„ђчo(‡h€H . . . . . . . . „ „^„`„o(‡h€H . „ „^„`„o(‡h€H 6. . ‚ „Н „Lя^„Н `„Lя . Ђ „ќ „ю^„ќ `„ю . Ђ „m „ю^„m `„ю . ‚ „= „Lя^„= `„Lя . Ђ „ „ю^„ `„ю . Ђ „Э „ю^„Э `„ю . ‚ „ „Lя^„ `„Lя . „Р „ю^„Р `„юo(‡h€H . Ђ
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