{"id":8183,"date":"2025-04-01T09:53:39","date_gmt":"2025-04-01T06:53:39","guid":{"rendered":"https:\/\/ish-shalom.co.il\/%d0%b0%d0%b4%d0%bc%d0%b8%d0%bd%d0%b8%d1%81%d1%82%d1%80%d0%b0%d1%82%d0%b8%d0%b2%d0%bd%d1%8b%d0%b9-%d1%88%d1%82%d1%80%d0%b0%d1%84-%d0%bf%d0%be-%d0%bd%d0%b4%d1%81-%d0%bd%d0%b5-%d1%80%d0%b5%d0%ba%d0%be\/"},"modified":"2026-06-29T15:15:30","modified_gmt":"2026-06-29T12:15:30","slug":"vat-administrative-fine-ru","status":"publish","type":"post","link":"https:\/\/ish-shalom.co.il\/ru\/vat-administrative-fine-ru\/","title":{"rendered":"\u0410\u0434\u043c\u0438\u043d\u0438\u0441\u0442\u0440\u0430\u0442\u0438\u0432\u043d\u044b\u0439 \u0448\u0442\u0440\u0430\u0444 \u043f\u043e \u041d\u0414\u0421: \u043d\u0435 \u0440\u0435\u043a\u043e\u043c\u0435\u043d\u0434\u0430\u0446\u0438\u044f, \u043d\u0435 \u043f\u0440\u0435\u0434\u0443\u043f\u0440\u0435\u0436\u0434\u0435\u043d\u0438\u0435 \u2014 \u043f\u043b\u0430\u0442\u0430 \u0437\u0430 \u0437\u0443\u0431\u044b"},"content":{"rendered":"<p dir=\"ltr\" data-path-to-node=\"3\">\u041e\u0434\u043d\u0430\u0436\u0434\u044b \u044d\u0442\u043e \u043f\u0440\u043e\u0441\u0442\u043e \u0441\u043b\u0443\u0447\u0430\u0435\u0442\u0441\u044f. \u041e\u0444\u0438\u0446\u0438\u0430\u043b\u044c\u043d\u043e\u0435 \u043f\u0438\u0441\u044c\u043c\u043e \u043e\u0442 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0439 \u0441\u043b\u0443\u0436\u0431\u044b (<a href=\"https:\/\/ish-shalom.co.il\/ru\/vat-assessment-objection-ru\/\">\u041d\u0414\u0421<\/a>), \u043d\u0430\u043f\u0438\u0441\u0430\u043d\u043d\u043e\u0435 \u0441\u0443\u0445\u0438\u043c \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0438\u043c \u044f\u0437\u044b\u043a\u043e\u043c, \u0441 \u0438\u0442\u043e\u0433\u043e\u0432\u043e\u0439 \u0441\u0443\u043c\u043c\u043e\u0439 \u0432 \u043a\u043e\u043d\u0446\u0435 \u0441\u0442\u0440\u043e\u043a\u0438. \u042d\u0442\u043e \u043d\u0435 \u0442\u0440\u0435\u0431\u043e\u0432\u0430\u043d\u0438\u0435 \u043e\u0431 \u0443\u043f\u043b\u0430\u0442\u0435 \u043d\u0430\u043b\u043e\u0433\u0430, \u043d\u0435 \u043f\u0440\u0435\u0434\u0443\u043f\u0440\u0435\u0436\u0434\u0435\u043d\u0438\u0435 \u0438 \u043d\u0435 \u043f\u0440\u043e\u0441\u044c\u0431\u0430 \u043e \u0440\u0430\u0437\u044a\u044f\u0441\u043d\u0435\u043d\u0438\u044f\u0445. \u042d\u0442\u043e \u0448\u0442\u0440\u0430\u0444 \u2014 \u043a\u043e\u0442\u043e\u0440\u044b\u0439 \u043d\u0435 \u0442\u0440\u0435\u0431\u0443\u0435\u0442 \u0434\u043e\u043a\u0430\u0437\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432 \u043f\u0440\u0435\u0441\u0442\u0443\u043f\u043d\u043e\u0433\u043e \u0443\u043c\u044b\u0441\u043b\u0430, \u043d\u0435 \u043d\u0443\u0436\u0434\u0430\u0435\u0442\u0441\u044f \u0432 \u043f\u0440\u0435\u0434\u0432\u0430\u0440\u0438\u0442\u0435\u043b\u044c\u043d\u043e\u043c \u0441\u0443\u0434\u0435\u0431\u043d\u043e\u043c \u0440\u0430\u0437\u0431\u0438\u0440\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0435 \u0438 \u0432\u043e \u043c\u043d\u043e\u0433\u0438\u0445 \u0441\u043b\u0443\u0447\u0430\u044f\u0445 \u043f\u0440\u043e\u0441\u0442\u043e \u0441\u043f\u0438\u0441\u044b\u0432\u0430\u0435\u0442\u0441\u044f \u0441 \u0432\u0430\u0448\u0435\u0433\u043e \u0431\u0430\u043d\u043a\u043e\u0432\u0441\u043a\u043e\u0433\u043e \u0441\u0447\u0435\u0442\u0430, \u0435\u0441\u043b\u0438 \u0432\u044b \u043d\u0435 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043c\u0435\u0442\u0435 \u043d\u0438\u043a\u0430\u043a\u0438\u0445 \u0434\u0435\u0439\u0441\u0442\u0432\u0438\u0439.<\/p>\n<p dir=\"ltr\" data-path-to-node=\"4\">\u0410\u0434\u043c\u0438\u043d\u0438\u0441\u0442\u0440\u0430\u0442\u0438\u0432\u043d\u044b\u0435 \u0448\u0442\u0440\u0430\u0444\u044b \u2014 \u043e\u0434\u0438\u043d \u0438\u0437 \u0441\u0430\u043c\u044b\u0445 \u044d\u0444\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u044b\u0445 \u0438 \u0436\u0435\u0441\u0442\u043a\u0438\u0445 \u0438\u043d\u0441\u0442\u0440\u0443\u043c\u0435\u043d\u0442\u043e\u0432 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u044f \u0434\u043b\u044f \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044f \u0441\u043e\u0431\u043b\u044e\u0434\u0435\u043d\u0438\u044f \u043f\u0440\u0430\u0432\u0438\u043b \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438, \u0432 \u0447\u0430\u0441\u0442\u043d\u043e\u0441\u0442\u0438, \u0417\u0430\u043a\u043e\u043d\u0430 \u043e \u041d\u0414\u0421. \u041e\u043d\u0438 \u043f\u0430\u0434\u0430\u044e\u0442 \u043d\u0435 \u0442\u043e\u043b\u044c\u043a\u043e \u043d\u0430 \u00ab\u0441\u0435\u0440\u0438\u0439\u043d\u044b\u0445 \u043d\u0430\u0440\u0443\u0448\u0438\u0442\u0435\u043b\u0435\u0439\u00bb, \u043d\u043e \u0447\u0430\u0441\u0442\u043e \u043d\u0430 \u043d\u043e\u0440\u043c\u0430\u043b\u044c\u043d\u044b\u0439 \u0431\u0438\u0437\u043d\u0435\u0441, \u0434\u043e\u043f\u0443\u0441\u0442\u0438\u0432\u0448\u0438\u0439 \u0442\u0435\u0445\u043d\u0438\u0447\u0435\u0441\u043a\u0443\u044e \u043e\u0448\u0438\u0431\u043a\u0443, \u043f\u0440\u043e\u0441\u0440\u043e\u0447\u0438\u0432\u0448\u0438\u0439 \u043e\u0442\u0447\u0435\u0442 \u043d\u0430 \u0434\u0435\u043d\u044c \u0438\u043b\u0438 \u043f\u0440\u043e\u0441\u0442\u043e \u043d\u0435 \u0443\u0441\u043b\u0435\u0434\u0438\u0432\u0448\u0438\u0439 \u0437\u0430 \u0440\u0435\u0433\u0443\u043b\u044f\u0442\u043e\u0440\u043d\u044b\u043c\u0438 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f\u043c\u0438.<\/p>\n<h2 dir=\"ltr\" data-path-to-node=\"5\">\u0427\u0442\u043e \u0442\u0430\u043a\u043e\u0435 \u0430\u0434\u043c\u0438\u043d\u0438\u0441\u0442\u0440\u0430\u0442\u0438\u0432\u043d\u044b\u0439 \u0448\u0442\u0440\u0430\u0444 \u043f\u043e \u041d\u0414\u0421 \u2014 \u0438 \u043f\u043e\u0447\u0435\u043c\u0443 \u0442\u0430\u043a \u043b\u0435\u0433\u043a\u043e \u00ab\u043f\u043e\u043f\u0430\u0441\u0442\u044c\u0441\u044f\u00bb?<\/h2>\n<p dir=\"ltr\" data-path-to-node=\"6\">\u0410\u0434\u043c\u0438\u043d\u0438\u0441\u0442\u0440\u0430\u0442\u0438\u0432\u043d\u044b\u0439 \u0448\u0442\u0440\u0430\u0444 \u043d\u0430\u043b\u0430\u0433\u0430\u0435\u0442\u0441\u044f \u043d\u0430 \u0444\u0438\u0437\u0438\u0447\u0435\u0441\u043a\u043e\u0435 \u0438\u043b\u0438 \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u043e\u0435 \u043b\u0438\u0446\u043e \u0432 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u0438 \u0441 \u0417\u0430\u043a\u043e\u043d\u043e\u043c \u043e\u0431 \u0430\u0434\u043c\u0438\u043d\u0438\u0441\u0442\u0440\u0430\u0442\u0438\u0432\u043d\u044b\u0445 \u043f\u0440\u0430\u0432\u043e\u043d\u0430\u0440\u0443\u0448\u0435\u043d\u0438\u044f\u0445 (1985 \u0433.) \u0437\u0430 \u043d\u0430\u0440\u0443\u0448\u0435\u043d\u0438\u0435 \u043f\u043e\u043b\u043e\u0436\u0435\u043d\u0438\u0439 \u0437\u0430\u043a\u043e\u043d\u0430 \u2014 \u043f\u0440\u0435\u0436\u0434\u0435 \u0432\u0441\u0435\u0433\u043e \u0432 \u043e\u0442\u043d\u043e\u0448\u0435\u043d\u0438\u0438 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438, \u0432\u0435\u0434\u0435\u043d\u0438\u044f \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u0433\u043e \u0443\u0447\u0435\u0442\u0430 \u0438 \u0432\u044b\u0434\u0430\u0447\u0438 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u043e\u0432. \u042d\u0442\u043e \u0443\u0441\u043a\u043e\u0440\u0435\u043d\u043d\u044b\u0439 \u043e\u0434\u043d\u043e\u0441\u0442\u043e\u0440\u043e\u043d\u043d\u0438\u0439 \u043f\u0440\u043e\u0446\u0435\u0441\u0441: \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u0430\u044f \u0441\u043b\u0443\u0436\u0431\u0430 \u0440\u0435\u0448\u0430\u0435\u0442, \u0447\u0442\u043e \u043d\u0430\u0440\u0443\u0448\u0435\u043d\u0438\u0435 \u0438\u043c\u0435\u043b\u043e \u043c\u0435\u0441\u0442\u043e, \u0438 \u0432\u044b\u043f\u0438\u0441\u044b\u0432\u0430\u0435\u0442 \u0448\u0442\u0440\u0430\u0444 \u2014 \u0431\u0435\u0437 \u043d\u0435\u043e\u0431\u0445\u043e\u0434\u0438\u043c\u043e\u0441\u0442\u0438 \u0434\u043e\u043a\u0430\u0437\u044b\u0432\u0430\u0442\u044c \u00ab\u043f\u0440\u0435\u0441\u0442\u0443\u043f\u043d\u044b\u0439 \u0443\u043c\u044b\u0441\u0435\u043b\u00bb \u0438\u043b\u0438 \u00ab\u0444\u0430\u043a\u0442\u0438\u0447\u0435\u0441\u043a\u0438\u0439 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0439 \u0443\u0449\u0435\u0440\u0431\u00bb \u043a\u0430\u0437\u043d\u0435.<\/p>\n<p dir=\"ltr\" data-path-to-node=\"7\"><b data-path-to-node=\"7\" data-index-in-node=\"0\">\u0420\u0430\u0441\u043f\u0440\u043e\u0441\u0442\u0440\u0430\u043d\u0435\u043d\u043d\u044b\u0435 \u043f\u0440\u0438\u0447\u0438\u043d\u044b \u0442\u0430\u043a\u0438\u0445 \u0448\u0442\u0440\u0430\u0444\u043e\u0432:<\/b><\/p>\n<ul dir=\"ltr\" data-path-to-node=\"8\">\n<li>\n<p data-path-to-node=\"8,0,0\">\u041d\u0435\u0441\u0432\u043e\u0435\u0432\u0440\u0435\u043c\u0435\u043d\u043d\u0430\u044f \u043f\u043e\u0434\u0430\u0447\u0430 \u043e\u0442\u0447\u0435\u0442\u0430 \u043f\u043e \u041d\u0414\u0421.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"8,1,0\">\u041d\u0435\u043f\u0435\u0440\u0435\u0447\u0438\u0441\u043b\u0435\u043d\u0438\u0435 \u0443\u0434\u0435\u0440\u0436\u0430\u043d\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u0430 \u0432 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u0438 \u0441 \u0437\u0430\u043a\u043e\u043d\u043e\u043c.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"8,2,0\">\u041d\u0435\u043e\u0442\u0440\u0430\u0436\u0435\u043d\u0438\u0435 \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u0438\u044f \u043e\u043f\u043b\u0430\u0442\u044b \u0432 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0445 \u043a\u043d\u0438\u0433\u0430\u0445 \u0432 \u043c\u043e\u043c\u0435\u043d\u0442 \u043f\u043e\u0441\u0442\u0443\u043f\u043b\u0435\u043d\u0438\u044f.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"8,3,0\">\u0412\u0435\u0434\u0435\u043d\u0438\u0435 \u0443\u0447\u0435\u0442\u0430 \u0441 \u043d\u0430\u0440\u0443\u0448\u0435\u043d\u0438\u0435\u043c \u0438\u043d\u0441\u0442\u0440\u0443\u043a\u0446\u0438\u0439 (\u043f\u043e\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u0438\u044f \u043e \u043f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u043e\u043c \u043d\u0430\u043b\u043e\u0433\u0435).<\/p>\n<\/li>\n<\/ul>\n<h2 dir=\"ltr\" data-path-to-node=\"9\">\u0412\u0430\u0448\u0438 \u043f\u0440\u0430\u0432\u0430: \u0410\u0434\u043c\u0438\u043d\u0438\u0441\u0442\u0440\u0430\u0442\u0438\u0432\u043d\u044b\u0439 \u0448\u0442\u0440\u0430\u0444 \u2014 \u043d\u0435 \u043e\u043a\u043e\u043d\u0447\u0430\u0442\u0435\u043b\u044c\u043d\u044b\u0439 \u043f\u0440\u0438\u0433\u043e\u0432\u043e\u0440<\/h2>\n<p dir=\"ltr\" data-path-to-node=\"10\">\u041a\u043b\u0430\u0441\u0441\u0438\u0447\u0435\u0441\u043a\u0430\u044f \u043e\u0448\u0438\u0431\u043a\u0430 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u0435\u0439 \u2014 \u043f\u043e\u043b\u0430\u0433\u0430\u0442\u044c, \u0447\u0442\u043e \u0443\u043f\u043b\u0430\u0442\u0430 \u0448\u0442\u0440\u0430\u0444\u0430 \u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u00ab\u043f\u0440\u0438\u0437\u043d\u0430\u043d\u0438\u0435\u043c \u0432\u0438\u043d\u044b\u00bb, \u0437\u0430\u043a\u0440\u044b\u0432\u0430\u044e\u0449\u0438\u043c \u0434\u0435\u043b\u043e. \u0417\u0430\u043a\u043e\u043d \u0434\u0430\u0435\u0442 \u0432\u0430\u043c \u043f\u0440\u0430\u0432\u043e \u043f\u043e\u0434\u0430\u0442\u044c <b data-path-to-node=\"10\" data-index-in-node=\"141\">\u00ab\u0412\u043e\u0437\u0440\u0430\u0436\u0435\u043d\u0438\u0435 \u043d\u0430 \u0430\u0434\u043c\u0438\u043d\u0438\u0441\u0442\u0440\u0430\u0442\u0438\u0432\u043d\u044b\u0439 \u0448\u0442\u0440\u0430\u0444\u00bb<\/b>.<\/p>\n<p dir=\"ltr\" data-path-to-node=\"11\">\u041e\u0434\u043d\u0430\u043a\u043e \u0432\u0430\u0436\u043d\u043e \u043f\u043e\u043d\u0438\u043c\u0430\u0442\u044c: \u0444\u0440\u0430\u0437\u044b \u00ab\u044f \u043d\u0435 \u0437\u043d\u0430\u043b\u00bb, \u00ab\u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440 \u0443\u0448\u0435\u043b\u00bb \u0438\u043b\u0438 \u00ab\u044f \u043e\u0448\u0438\u0431\u0441\u044f\u00bb \u043d\u0435 \u044f\u0432\u043b\u044f\u044e\u0442\u0441\u044f \u043e\u0441\u043d\u043e\u0432\u0430\u043d\u0438\u0435\u043c \u0434\u043b\u044f \u043e\u0442\u043c\u0435\u043d\u044b. \u0427\u0442\u043e\u0431\u044b \u0434\u043e\u0431\u0438\u0442\u044c\u0441\u044f \u0443\u0441\u043f\u0435\u0445\u0430 \u0432 \u0432\u043e\u0437\u0440\u0430\u0436\u0435\u043d\u0438\u0438, \u043d\u0443\u0436\u043d\u043e \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u0438\u0442\u044c \u0432\u0435\u0441\u043a\u0438\u0435 \u043f\u0440\u0430\u0432\u043e\u0432\u044b\u0435 \u0438\u043b\u0438 \u0444\u0430\u043a\u0442\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u0430\u0440\u0433\u0443\u043c\u0435\u043d\u0442\u044b, \u0442\u0430\u043a\u0438\u0435 \u043a\u0430\u043a:<\/p>\n<ul dir=\"ltr\" data-path-to-node=\"12\">\n<li>\n<p data-path-to-node=\"12,0,0\"><b data-path-to-node=\"12,0,0\" data-index-in-node=\"0\">\u041e\u0442\u0441\u0443\u0442\u0441\u0442\u0432\u0438\u0435 \u043d\u0430\u0440\u0443\u0448\u0435\u043d\u0438\u044f:<\/b> \u0424\u0430\u043a\u0442\u0438\u0447\u0435\u0441\u043a\u043e\u0435 \u0434\u043e\u043a\u0430\u0437\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u043e \u0442\u043e\u0433\u043e, \u0447\u0442\u043e \u043d\u0430\u0440\u0443\u0448\u0435\u043d\u0438\u0435 \u0437\u0430\u043a\u043e\u043d\u0430 \u043d\u0435 \u0438\u043c\u0435\u043b\u043e \u043c\u0435\u0441\u0442\u0430.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"12,1,0\"><b data-path-to-node=\"12,1,0\" data-index-in-node=\"0\">\u0418\u0441\u043a\u043b\u044e\u0447\u0438\u0442\u0435\u043b\u044c\u043d\u044b\u0435 \u043e\u0431\u0441\u0442\u043e\u044f\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430:<\/b> \u0424\u043e\u0440\u0441-\u043c\u0430\u0436\u043e\u0440 \u0438\u043b\u0438 \u0440\u0435\u0434\u043a\u0438\u0435 \u043b\u0438\u0447\u043d\u044b\u0435 \u043e\u0431\u0441\u0442\u043e\u044f\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430, \u043e\u043f\u0440\u0430\u0432\u0434\u044b\u0432\u0430\u044e\u0449\u0438\u0435 \u043e\u0442\u043c\u0435\u043d\u0443 \u0438\u043b\u0438 \u0441\u043c\u044f\u0433\u0447\u0435\u043d\u0438\u0435.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"12,2,0\"><b data-path-to-node=\"12,2,0\" data-index-in-node=\"0\">\u0410\u0434\u043c\u0438\u043d\u0438\u0441\u0442\u0440\u0430\u0442\u0438\u0432\u043d\u044b\u0439 \u0434\u0435\u0444\u0435\u043a\u0442:<\/b> \u0423\u0442\u0432\u0435\u0440\u0436\u0434\u0435\u043d\u0438\u0435 \u043e \u0442\u043e\u043c, \u0447\u0442\u043e \u0448\u0442\u0440\u0430\u0444 \u043d\u0430\u043b\u043e\u0436\u0435\u043d \u0431\u0435\u0437 \u043f\u043e\u043b\u043d\u043e\u043c\u043e\u0447\u0438\u0439, \u0441 \u043d\u0430\u0440\u0443\u0448\u0435\u043d\u0438\u0435\u043c \u043f\u0440\u043e\u0446\u0435\u0434\u0443\u0440 \u0438\u043b\u0438 \u043f\u043e\u0441\u043b\u0435 \u0438\u0441\u0442\u0435\u0447\u0435\u043d\u0438\u044f \u0441\u0440\u043e\u043a\u0430 \u0434\u0430\u0432\u043d\u043e\u0441\u0442\u0438.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"12,3,0\"><b data-path-to-node=\"12,3,0\" data-index-in-node=\"0\">\u0424\u0430\u043a\u0442\u0438\u0447\u0435\u0441\u043a\u0430\u044f \u043e\u0448\u0438\u0431\u043a\u0430:<\/b> \u041e\u043f\u0440\u043e\u0432\u0435\u0440\u0436\u0435\u043d\u0438\u0435 \u0444\u0430\u043a\u0442\u0438\u0447\u0435\u0441\u043a\u043e\u0439 \u043e\u0441\u043d\u043e\u0432\u044b \u0448\u0442\u0440\u0430\u0444\u0430 (\u043d\u0430\u043f\u0440\u0438\u043c\u0435\u0440, \u043e\u0448\u0438\u0431\u043a\u0430 \u0432 \u0438\u0434\u0435\u043d\u0442\u0438\u0444\u0438\u043a\u0430\u0446\u0438\u0438 \u0438\u043b\u0438 \u043d\u0435\u0432\u0435\u0440\u043d\u0430\u044f \u0438\u043d\u0442\u0435\u0440\u043f\u0440\u0435\u0442\u0430\u0446\u0438\u044f \u043e\u0442\u0447\u0435\u0442\u0430).<\/p>\n<\/li>\n<\/ul>\n<h2 dir=\"ltr\" data-path-to-node=\"13\">\u041f\u043e\u0447\u0435\u043c\u0443 \u0432\u0430\u0436\u043d\u043e \u043e\u0431\u0440\u0430\u0442\u0438\u0442\u044c\u0441\u044f \u0437\u0430 \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u043e\u0439 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0438\u0435\u0439 \u0434\u043e \u0443\u043f\u043b\u0430\u0442\u044b?<\/h2>\n<p dir=\"ltr\" data-path-to-node=\"14\">\u0411\u043e\u043b\u044c\u0448\u0438\u043d\u0441\u0442\u0432\u043e \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u0435\u0439 \u0432\u0441\u043f\u043e\u043c\u0438\u043d\u0430\u044e\u0442 \u043e \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0438\u0438 \u0442\u043e\u043b\u044c\u043a\u043e <i data-path-to-node=\"14\" data-index-in-node=\"62\">\u043f\u043e\u0441\u043b\u0435<\/i> \u0442\u043e\u0433\u043e, \u043a\u0430\u043a \u0443\u0436\u0435 \u043e\u043f\u043b\u0430\u0442\u0438\u043b\u0438 \u0448\u0442\u0440\u0430\u0444. \u042d\u0442\u043e \u0441\u0442\u0440\u0430\u0442\u0435\u0433\u0438\u0447\u0435\u0441\u043a\u0430\u044f \u043e\u0448\u0438\u0431\u043a\u0430: \u0443\u043f\u043b\u0430\u0442\u0430 \u0447\u0430\u0441\u0442\u043e \u0432\u043e\u0441\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0435\u0442\u0441\u044f \u043a\u0430\u043a \u043f\u0440\u0438\u0437\u043d\u0430\u043d\u0438\u0435 \u0432\u0438\u043d\u044b, \u0447\u0442\u043e \u0437\u0430\u043a\u0440\u044b\u0432\u0430\u0435\u0442 \u043f\u0443\u0442\u044c \u043a \u0431\u0443\u0434\u0443\u0449\u0438\u043c \u0430\u043f\u0435\u043b\u043b\u044f\u0446\u0438\u044f\u043c.<\/p>\n<p dir=\"ltr\" data-path-to-node=\"15\">\u0410\u0434\u0432\u043e\u043a\u0430\u0442, \u0441\u043f\u0435\u0446\u0438\u0430\u043b\u0438\u0437\u0438\u0440\u0443\u044e\u0449\u0438\u0439\u0441\u044f \u043d\u0430 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u043c \u043f\u0440\u0430\u0432\u0435, \u0441\u043c\u043e\u0436\u0435\u0442 \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0438\u0442\u044c, \u0435\u0441\u0442\u044c \u043b\u0438 \u043e\u0441\u043d\u043e\u0432\u0430\u043d\u0438\u044f \u0434\u043b\u044f \u043e\u0442\u043c\u0435\u043d\u044b \u0448\u0442\u0440\u0430\u0444\u0430, \u0438\u043c\u0435\u0435\u0442\u0441\u044f \u043b\u0438 \u0441\u0443\u0449\u0435\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0439 \u043f\u0440\u043e\u0446\u0435\u0441\u0441\u0443\u0430\u043b\u044c\u043d\u044b\u0439 \u0434\u0435\u0444\u0435\u043a\u0442 \u0438 \u043c\u043e\u0436\u043d\u043e \u043b\u0438 \u0437\u0430\u043f\u0440\u043e\u0441\u0438\u0442\u044c \u043f\u0440\u0438\u043e\u0441\u0442\u0430\u043d\u043e\u0432\u043a\u0443 \u0438\u0441\u043f\u043e\u043b\u043d\u0435\u043d\u0438\u044f \u0434\u043e \u0432\u044b\u044f\u0441\u043d\u0435\u043d\u0438\u044f \u043e\u0431\u0441\u0442\u043e\u044f\u0442\u0435\u043b\u044c\u0441\u0442\u0432. \u041d\u0435 \u043f\u043b\u0430\u0442\u0438\u0442\u0435 \u0434\u043e \u043f\u0440\u043e\u0432\u0435\u0440\u043a\u0438 \u2014 \u043f\u0440\u0435\u0436\u0434\u0435\u0432\u0440\u0435\u043c\u0435\u043d\u043d\u0430\u044f \u0443\u043f\u043b\u0430\u0442\u0430 \u043e\u0437\u043d\u0430\u0447\u0430\u0435\u0442 \u043e\u0442\u043a\u0430\u0437 \u043e\u0442 \u043f\u0440\u0430\u0432\u0430 \u0437\u0430\u0449\u0438\u0449\u0430\u0442\u044c \u0441\u0432\u043e\u0439 \u0431\u0438\u0437\u043d\u0435\u0441.<\/p>\n<h2 dir=\"ltr\" data-path-to-node=\"16\">\u041a\u0430\u043a \u0441\u0432\u0435\u0441\u0442\u0438 \u043a \u043c\u0438\u043d\u0438\u043c\u0443\u043c\u0443 \u0440\u0438\u0441\u043a \u0441\u043b\u0435\u0434\u0443\u044e\u0449\u0435\u0433\u043e \u0448\u0442\u0440\u0430\u0444\u0430?<\/h2>\n<ul dir=\"ltr\" data-path-to-node=\"17\">\n<li>\n<p data-path-to-node=\"17,0,0\"><b data-path-to-node=\"17,0,0\" data-index-in-node=\"0\">\u041d\u0443\u043b\u0435\u0432\u0430\u044f \u0442\u0435\u0440\u043f\u0438\u043c\u043e\u0441\u0442\u044c \u043a \u0441\u0440\u043e\u043a\u0430\u043c:<\/b> \u0422\u043e\u0447\u043d\u043e\u0435 \u0441\u043e\u0431\u043b\u044e\u0434\u0435\u043d\u0438\u0435 \u0434\u0430\u0442 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438 \u2014 \u0431\u0435\u0437 \u043e\u043f\u0440\u0430\u0432\u0434\u0430\u043d\u0438\u0439.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"17,1,0\"><b data-path-to-node=\"17,1,0\" data-index-in-node=\"0\">\u0421\u0442\u0440\u043e\u0433\u0438\u0439 \u0443\u0447\u0435\u0442:<\/b> \u041f\u043e\u043b\u043d\u043e\u0435 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u0435 \u0438\u043d\u0441\u0442\u0440\u0443\u043a\u0446\u0438\u044f\u043c \u043f\u043e \u0432\u0435\u0434\u0435\u043d\u0438\u044e \u0443\u0447\u0435\u0442\u0430 \u2014 \u043d\u0435 \u043f\u043e \u00ab\u0438\u043d\u0442\u0443\u0438\u0446\u0438\u0438\u00bb.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"17,2,0\"><b data-path-to-node=\"17,2,0\" data-index-in-node=\"0\">\u041e\u0431\u0443\u0447\u0435\u043d\u0438\u0435 \u0441\u043e\u0442\u0440\u0443\u0434\u043d\u0438\u043a\u043e\u0432:<\/b> \u0411\u0430\u0437\u043e\u0432\u044b\u0439 \u0438\u043d\u0441\u0442\u0440\u0443\u043a\u0442\u0430\u0436 \u0434\u043b\u044f \u0432\u0441\u0435\u0445, \u043a\u0442\u043e \u0440\u0430\u0431\u043e\u0442\u0430\u0435\u0442 \u0441 \u0434\u0435\u043d\u044c\u0433\u0430\u043c\u0438 \u0438 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u043c\u0438.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"17,3,0\"><b data-path-to-node=\"17,3,0\" data-index-in-node=\"0\">\u041f\u043e\u0441\u0442\u043e\u044f\u043d\u043d\u044b\u0439 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044c:<\/b> \u041f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u043e\u0435 \u0441\u043e\u043f\u0440\u043e\u0432\u043e\u0436\u0434\u0435\u043d\u0438\u0435 \u0434\u043b\u044f \u0440\u0435\u0433\u0443\u043b\u044f\u0440\u043d\u043e\u0439 \u00ab\u0434\u0438\u0430\u0433\u043d\u043e\u0441\u0442\u0438\u043a\u0438\u00bb \u043e\u0442\u0447\u0435\u0442\u043e\u0432.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"17,4,0\"><b data-path-to-node=\"17,4,0\" data-index-in-node=\"0\">\u0410\u043a\u0442\u0438\u0432\u043d\u0430\u044f \u0440\u0435\u0430\u043a\u0446\u0438\u044f:<\/b> \u041d\u0435 \u0438\u0433\u043d\u043e\u0440\u0438\u0440\u0443\u0439\u0442\u0435 \u043f\u0438\u0441\u044c\u043c\u0430 \u043e\u0442 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0439 \u2014 \u0431\u044b\u0441\u0442\u0440\u044b\u0439 \u0438 \u0433\u0440\u0430\u043c\u043e\u0442\u043d\u044b\u0439 \u043e\u0442\u0432\u0435\u0442 \u043f\u0440\u0435\u0434\u043e\u0442\u0432\u0440\u0430\u0449\u0430\u0435\u0442 \u044d\u0441\u043a\u0430\u043b\u0430\u0446\u0438\u044e.<\/p>\n<\/li>\n<\/ul>\n<h2 dir=\"ltr\" data-path-to-node=\"18\">\u0418\u0442\u043e\u0433: \u0410\u0434\u043c\u0438\u043d\u0438\u0441\u0442\u0440\u0430\u0442\u0438\u0432\u043d\u044b\u0439 \u0448\u0442\u0440\u0430\u0444 \u2014 \u044d\u0442\u043e \u043d\u0430\u0447\u0430\u043b\u043e \u043f\u0440\u043e\u0446\u0435\u0441\u0441\u0430, \u0430 \u043d\u0435 \u043a\u043e\u043d\u0435\u0446<\/h2>\n<p dir=\"ltr\" data-path-to-node=\"19\">\u0422\u043e, \u0447\u0442\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u0430\u044f \u0441\u043b\u0443\u0436\u0431\u0430 \u043e\u0431\u043b\u0430\u0434\u0430\u0435\u0442 \u0430\u0434\u043c\u0438\u043d\u0438\u0441\u0442\u0440\u0430\u0442\u0438\u0432\u043d\u044b\u043c\u0438 \u043f\u043e\u043b\u043d\u043e\u043c\u043e\u0447\u0438\u044f\u043c\u0438, \u043d\u0435 \u043e\u0437\u043d\u0430\u0447\u0430\u0435\u0442, \u0447\u0442\u043e \u0432\u044b \u0434\u043e\u043b\u0436\u043d\u044b \u0441\u043e\u0433\u043b\u0430\u0448\u0430\u0442\u044c\u0441\u044f \u0441\u043e \u0432\u0441\u0435\u043c. \u041e\u0442\u0441\u0442\u0430\u0438\u0432\u0430\u043d\u0438\u0435 \u0441\u0432\u043e\u0438\u0445 \u043f\u0440\u0430\u0432 \u0438 \u043f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u043e\u0435 \u0432\u043e\u0437\u0440\u0430\u0436\u0435\u043d\u0438\u0435 \u043f\u043e\u0441\u044b\u043b\u0430\u044e\u0442 \u0432\u043b\u0430\u0441\u0442\u044f\u043c \u0447\u0435\u0442\u043a\u0438\u0439 \u0441\u0438\u0433\u043d\u0430\u043b: \u0432\u044b \u043d\u0435 \u0442\u043e\u0442 \u0431\u0438\u0437\u043d\u0435\u0441, \u043a\u043e\u0442\u043e\u0440\u044b\u0439 \u00ab\u043f\u043e\u043a\u043e\u0440\u043d\u043e \u0441\u0434\u0430\u0435\u0442\u0441\u044f\u00bb, \u0432\u044b \u2014 \u043f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u044b\u0439 \u0441\u0443\u0431\u044a\u0435\u043a\u0442, \u0437\u043d\u0430\u044e\u0449\u0438\u0439 \u0441\u0432\u043e\u0438 \u043f\u0440\u0430\u0432\u0430 \u0438 \u0433\u043e\u0442\u043e\u0432\u044b\u0439 \u0431\u043e\u0440\u043e\u0442\u044c\u0441\u044f \u0437\u0430 \u043d\u0438\u0445.<\/p>\n<p dir=\"ltr\" data-path-to-node=\"21\"><i data-path-to-node=\"21\" data-index-in-node=\"0\">\u0421\u0442\u0430\u0442\u044c\u044f \u043f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u043b\u0435\u043d\u0430 \u0430\u0434\u0432\u043e\u043a\u0430\u0442\u043e\u043c <a href=\"https:\/\/ish-shalom.co.il\/ru\/%d0%bd%d0%b5%d0%bc%d0%bd%d0%be%d0%b3%d0%be-%d0%be-%d0%bd%d0%b0%d1%81\/\"><b data-path-to-node=\"21\" data-index-in-node=\"30\">\u042f\u043d\u0438\u0432\u043e\u043c \u0418\u0448-\u0428\u0430\u043b\u043e\u043c\u043e\u043c<\/b><\/a>, \u044d\u043a\u0441\u043f\u0435\u0440\u0442\u043e\u043c \u0432 \u043e\u0431\u043b\u0430\u0441\u0442\u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u043f\u0440\u0430\u0432\u0430, \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u0438\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430 \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u043e\u0432 \u0438 \u043f\u043e\u0434\u0430\u0447\u0438 \u0432\u043e\u0437\u0440\u0430\u0436\u0435\u043d\u0438\u0439 \u043d\u0430 \u0430\u0434\u043c\u0438\u043d\u0438\u0441\u0442\u0440\u0430\u0442\u0438\u0432\u043d\u044b\u0435 \u0448\u0442\u0440\u0430\u0444\u044b \u0432 \u0430\u0434\u0432\u043e\u043a\u0430\u0442\u0441\u043a\u043e\u0439 \u0444\u0438\u0440\u043c\u0435 Ish-Shalom &amp; Co.<\/i><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u041e\u0434\u043d\u0430\u0436\u0434\u044b \u044d\u0442\u043e \u043f\u0440\u043e\u0441\u0442\u043e \u0441\u043b\u0443\u0447\u0430\u0435\u0442\u0441\u044f. \u041e\u0444\u0438\u0446\u0438\u0430\u043b\u044c\u043d\u043e\u0435 \u043f\u0438\u0441\u044c\u043c\u043e \u043e\u0442 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0439 \u0441\u043b\u0443\u0436\u0431\u044b (\u041d\u0414\u0421), \u043d\u0430\u043f\u0438\u0441\u0430\u043d\u043d\u043e\u0435 \u0441\u0443\u0445\u0438\u043c \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0438\u043c \u044f\u0437\u044b\u043a\u043e\u043c, \u0441 \u0438\u0442\u043e\u0433\u043e\u0432\u043e\u0439 \u0441\u0443\u043c\u043c\u043e\u0439 \u0432 \u043a\u043e\u043d\u0446\u0435 \u0441\u0442\u0440\u043e\u043a\u0438. \u042d\u0442\u043e \u043d\u0435 \u0442\u0440\u0435\u0431\u043e\u0432\u0430\u043d\u0438\u0435 \u043e\u0431 \u0443\u043f\u043b\u0430\u0442\u0435 \u043d\u0430\u043b\u043e\u0433\u0430, \u043d\u0435 \u043f\u0440\u0435\u0434\u0443\u043f\u0440\u0435\u0436\u0434\u0435\u043d\u0438\u0435 \u0438 \u043d\u0435 \u043f\u0440\u043e\u0441\u044c\u0431\u0430 \u043e \u0440\u0430\u0437\u044a\u044f\u0441\u043d\u0435\u043d\u0438\u044f\u0445. \u042d\u0442\u043e \u0448\u0442\u0440\u0430\u0444 \u2014 \u043a\u043e\u0442\u043e\u0440\u044b\u0439 \u043d\u0435 \u0442\u0440\u0435\u0431\u0443\u0435\u0442 \u0434\u043e\u043a\u0430\u0437\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432 \u043f\u0440\u0435\u0441\u0442\u0443\u043f\u043d\u043e\u0433\u043e \u0443\u043c\u044b\u0441\u043b\u0430, \u043d\u0435 \u043d\u0443\u0436\u0434\u0430\u0435\u0442\u0441\u044f \u0432 \u043f\u0440\u0435\u0434\u0432\u0430\u0440\u0438\u0442\u0435\u043b\u044c\u043d\u043e\u043c \u0441\u0443\u0434\u0435\u0431\u043d\u043e\u043c \u0440\u0430\u0437\u0431\u0438\u0440\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0435 \u0438 \u0432\u043e \u043c\u043d\u043e\u0433\u0438\u0445 \u0441\u043b\u0443\u0447\u0430\u044f\u0445 \u043f\u0440\u043e\u0441\u0442\u043e \u0441\u043f\u0438\u0441\u044b\u0432\u0430\u0435\u0442\u0441\u044f \u0441 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