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\u0938\u0947 \u091c\u094d\u092f\u093e\u0926\u093e \u0907\u0902\u091f\u0930\u0947\u0938\u094d\u091f \u0926\u0947 \u0930\u0939\u0948 \u0902\u0939\u0948\u0902 \u0935\u0939\u0940\u0902 \u0935\u0930\u094d\u0937\u094d\u0920 \u0928\u093e\u0917\u0930\u093f\u0915\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u091a\u0941\u0928\u093f\u0902\u0926\u093e \u092e\u0948\u091a\u094d\u092f\u094b\u0930\u093f\u091f\u0940\u0915\u0947 \u0932\u093f\u090f \u092f\u0939 8% \u0939\u0948\u0964 \u0917\u094c\u0930\u0924\u0932\u092c \u0939\u0948 \u0915\u093f \u0915\u094b\u0930\u094b\u0928\u093e \u0935\u093e\u092f\u0930\u0938 \u092e\u0939\u093e\u092e\u093e\u0930\u0940 \u0915\u0947 \u091a\u0932\u0924\u0947 \u092d\u0940 \u0907\u0928 \u092c\u0948\u0902\u0915\u094b\u0902 \u0928\u0947 \u0907\u0902\u091f\u0930\u0947\u0938\u094d\u091f \u0930\u0947\u091f \u0915\u092e \u0915\u093f\u090f \u0939\u0948\u0902\u0964 \u092a\u0939\u0932\u0947 \u092f\u0939 \u0930\u0947\u091f 9 \u092a\u094d\u0930\u0924\u093f\u0936\u0924 \u0915\u0947 \u0906\u0938 \u092a\u093e\u0938 \u0925\u093e\u0964<br><strong>\u091c\u0928\u093e \u0938\u094d\u092e\u0949\u0932 \u092b\u093e\u0907\u0928\u0947\u0902\u0938 \u092c\u0948\u0902\u0915 \u0915\u0947 \u0928\u090f \u090f\u092b\u0921\u0940 \u0907\u0902\u091f\u0930\u0947\u0938\u094d\u091f \u0930\u0947\u091f<br><\/strong>\u091c\u0928\u093e \u0938\u094d\u092e\u0949\u0932 \u092b\u093e\u0907\u0928\u0947\u0902\u0938 \u092c\u0948\u0902\u0915 \u090f\u092b\u0921\u0940 \u092a\u0930 2.5% \u0938\u0947 7.25% \u0924\u0915 \u0915\u0947 \u0907\u0902\u091f\u0930\u0947\u0938\u094d\u091f \u0930\u0947\u091f \u0926\u0947\u0924\u093e \u0939\u0948\u0964 \u0907\u0938\u0915\u0940 \u0905\u0935\u0927\u093f 7 \u0926\u093f\u0928\u094b\u0902 \u0938\u0947 \u0932\u0947\u0915\u0930 10 \u0935\u0930\u094d\u0937\u094b\u0902 \u0924\u0915 \u0939\u094b \u0938\u0915\u0924\u0940 \u0939\u0948\u0964 \u0935\u0930\u093f\u0937\u094d\u0920 \u0928\u093e\u0917\u0930\u093f\u0915\u094b\u0902 \u0915\u094b \u0907\u0928 \u0921\u093f\u092a\u0949\u091c\u093f\u091f \u092a\u0930 \u0905\u0924\u093f\u0930\u093f\u0915\u094d\u0924 50 \u092c\u0947\u0938\u093f\u0938 \u092a\u094d\u0935\u093e\u0907\u0902\u091f \u0915\u093e \u0932\u093e\u092d \u092e\u093f\u0932\u0924\u093e \u0939\u0948\u0964 \u0935\u0930\u093f\u0937\u094d\u0920 \u0928\u093e\u0917\u0930\u093f\u0915\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0907\u0928 \u0921\u093f\u092a\u0949\u091c\u093f\u091f \u092a\u0930 3% \u0938\u0947 7.75% \u0924\u0915 \u0915\u093e \u0907\u0902\u091f\u0930\u0947\u0938\u094d\u091f \u0930\u0947\u091f \u092e\u093f\u0932\u0924\u093e \u0939\u0948\u0964 \u092a\u093e\u0902\u091a \u0938\u093e\u0932 \u0938\u0947 \u0915\u092e \u0914\u0930 \u0924\u0940\u0928 \u0938\u093e\u0932 \u0938\u0947 \u091c\u094d\u092f\u093e\u0926\u093e \u0915\u0947 \u092e\u0948\u091a\u094d\u092f\u094b\u0930\u093f\u091f\u0940 \u092a\u0940\u0930\u093f\u092f\u0921 \u092a\u0930 \u092c\u0948\u0902\u0915 \u0938\u092c\u0938\u0947 \u091c\u094d\u092f\u093e\u0926\u093e 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\u0939\u0948\u0902\u0964<br>7-14 \u0926\u093f\u0928 2.50%<br>15-60 \u0926\u093f\u0928 3%<br>61-90 \u0926\u093f\u0928 3.75%<br>91-180 \u0926\u093f\u0928 4.5%<br>181-364 \u0926\u093f\u0928 6%<br>1 \u0938\u093e\u0932 [365 \u0926\u093f\u0928] 6.75%<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>1 \u0938\u093e\u0932 &#8211; 2 \u0938\u093e\u0932 7.00%<br>2 \u0938\u093e\u0932-3 \u0938\u093e\u0932 7.00%<br>3 \u0938\u093e\u0932- &lt; 5 \u0938\u093e\u0932 7.25%<br>5 \u0938\u093e\u0932 7.00%<br>5 \u0938\u093e\u0932 &#8211; 10 \u0938\u093e\u0932 6.50%<br>\u0909\u0924\u094d\u0915\u0930\u094d\u0937 \u0938\u094d\u092e\u0949\u0932 \u092b\u093e\u0907\u0928\u0947\u0902\u0938 \u0915\u0947 \u0907\u0902\u091f\u0930\u0947\u0938\u094d\u091f \u0930\u0947\u091f<br>\u0909\u0924\u094d\u0915\u0930\u094d\u0937 \u0938\u094d\u092e\u0949\u0932 \u092b\u093e\u0907\u0928\u0947\u0902\u0938 \u092c\u0948\u0902\u0915 \u0938\u093e\u092e\u093e\u0928\u094d\u092f \u0917\u094d\u0930\u093e\u0939\u0915\u094b\u0902 \u0915\u094b 3% \u0938\u0947 7% \u0915\u093e \u0907\u0902\u091f\u0930\u0947\u0938\u094d\u091f \u0914\u0930 \u0935\u0930\u093f\u0937\u094d\u0920 \u0928\u093e\u0917\u0930\u093f\u0915\u094b\u0902 \u0915\u094b 3.50% \u0938\u0947 7.50% \u0915\u093e \u0907\u0902\u091f\u0930\u0947\u0938\u094d\u091f \u0926\u0947\u0924\u093e \u0939\u0948\u0964 700 \u0926\u093f\u0928\u094b\u0902 \u0915\u0947 \u092e\u0948\u091a\u094d\u092f\u094b\u0930\u093f\u091f\u0940 \u092a\u0940\u0930\u093f\u092f\u0921 \u0935\u093e\u0932\u0947 \u0921\u093f\u092a\u0949\u091c\u093f\u091f \u092a\u0930 \u092c\u0948\u0902\u0915 \u0938\u092c\u0938\u0947 \u091c\u094d\u092f\u093e\u0926\u093e \u0907\u0902\u091f\u0930\u0947\u0938\u094d\u091f \u0930\u0947\u091f \u0926\u0947\u0924\u093e \u0939\u0948\u0964 19 \u0905\u0915\u094d\u091f\u0942\u092c\u0930 \u0938\u0947 \u092f\u0939 \u0907\u0902\u091f\u0930\u0947\u0938\u094d\u091f \u0930\u0947\u091f \u0932\u093e\u0917\u0942 \u0939\u0948\u0902\u0964<br>7 \u0926\u093f\u0928\u094b\u0902 \u0938\u0947 45 \u0926\u093f\u0928 3%<br>46 \u0926\u093f\u0928\u094b\u0902 \u0938\u0947 90 \u0926\u093f\u0928 3.25%<br>91 \u0926\u093f\u0928\u094b\u0902 \u0938\u0947 180 \u0926\u093f\u0928 4%<br>181 \u0926\u093f\u0928\u094b\u0902 \u0938\u0947 364 \u0926\u093f\u0928 6%<br>365 \u0926\u093f\u0928\u094b\u0902 \u0938\u0947 699 \u0926\u093f\u0928 6.75%<br>700 \u0926\u093f\u0928 7%<br>701 \u0926\u093f\u0928\u094b\u0902 \u0938\u0947 3652 \u0926\u093f\u0928 6.75%<br>\u0938\u0942\u0930\u094d\u092f\u094b\u0926\u092f \u0938\u094d\u092e\u0949\u0932 \u092b\u093e\u0907\u0928\u0947\u0902\u0938 \u092c\u0948\u0902\u0915 \u0915\u0947 \u0907\u0902\u091f\u0930\u0947\u0938\u094d\u091f \u0930\u0947\u091f<br>\u0938\u0942\u0930\u094d\u092f\u094b\u0926\u092f \u0938\u094d\u092e\u0949\u0932 \u092b\u093e\u0907\u0928\u0947\u0902\u0938 \u092c\u0948\u0902\u0915 \u0915\u0947 \u0938\u093e\u092e\u093e\u0928\u094d\u092f \u0917\u094d\u0930\u093e\u0939\u0915\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0907\u0902\u091f\u0930\u0947\u0938\u094d\u091f \u0930\u0947\u091f 4% \u0938\u0947 7.50% \u0939\u0948\u0902\u0964 5 \u0938\u093e\u0932\u094b\u0902 \u092a\u0930 \u092e\u0948\u091a\u094d\u092f\u094b\u0930 \u0939\u094b\u0928\u0947 \u0935\u093e\u0932\u0947 \u0921\u093f\u092a\u0949\u091c\u093f\u091f \u0938\u0947 \u0932\u093f\u090f \u0938\u0939\u0938\u0947 \u091c\u094d\u092f\u093e\u0926\u093e \u0907\u0902\u091f\u0930\u0947\u0938\u094d\u091f \u0930\u0947\u091f \u0926\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u0907\u0938\u0915\u0947 \u0907\u0902\u091f\u0930\u0947\u0938\u094d\u091f \u0930\u0947\u091f 15 \u0938\u093f\u0902\u0924\u0902\u092c\u0930 \u0938\u0947 \u0932\u093e\u0917\u0942 \u0939\u0948\u0902\u0964<br>7 \u0926\u093f\u0928\u094b\u0902 \u0938\u0947 14 \u0926\u093f\u09284.00%<br>15 \u0926\u093f\u0928\u094b\u0902 \u0938\u0947 45 \u0926\u093f\u0928 4.00%<br>46 \u0926\u093f\u0928\u094b\u0902 \u0938\u0947 90 \u0926\u093f\u0928 5.00%<br>91 \u0926\u093f\u0928\u094b\u0902 \u0938\u0947 6 \u092e\u0939\u0940\u0928\u0947 5.50%<br>6 \u092e\u0939\u0940\u0928\u0947 \u0938\u0947 \u0909\u092a\u0930 9 \u092e\u0939\u0940\u0928\u0947 \u0924\u0915 6.25%<br>9 \u092e\u0939\u0940\u0928\u0947 \u0938\u0947 \u090a\u092a\u0930 \u0914\u0930 1 \u0938\u093e\u0932 \u0938\u0947 \u0915\u092e 6.50%<br>1 \u0938\u093e\u0932 \u0938\u0947 2 \u0938\u093e\u0932 \u0924\u0915 6.75%<br>2 \u0938\u093e\u0932 \u0938\u0947 \u091c\u094d\u092f\u093e\u0926\u093e \u0914\u0930 3 \u0938\u093e\u0932 \u0924\u0915 7.15%<br>3 \u0938\u093e\u0932 \u0938\u0947 \u091c\u094d\u092f\u093e\u0926\u093e \u0914\u0930 5 \u0938\u093e\u0932 \u0938\u0947 \u0915\u092e 7.25%<br>5 \u0938\u093e\u0932 7.50%<br>5 \u0938\u093e\u0932 \u0938\u0947 \u091c\u094d\u092f\u093e\u0926\u093e \u0914\u0930 19 \u0938\u093e\u0932 \u0924\u0915 7%<\/p><\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>\u092b\u093f\u0915\u094d\u0938 \u0921\u093f\u092a\u0949\u091c\u093f\u091f \u092a\u0930 7% \u0938\u0947 7.5% \u0907\u0902\u091f\u0930\u0947\u0938\u094d\u091f \u0930\u0947\u091f \u0926\u0947\u0928\u0947 \u0935\u093e\u0932\u0947 \u092c\u0939\u0941\u0924 \u0938\u0947 \u092c\u0948\u0902\u0915 \u0939\u0948\u0902\u0964 \u0926\u0947\u0936 \u0915\u0947 \u092a\u094d\u0930\u092e\u0941\u0916 \u092c\u0948\u0902\u0915 \u091c\u0948\u0938\u0947 \u0915\u093f 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