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1 1 26 ( )51 ( ) 51 ( ) 71 73 107 124 126 153 157 S CONTENT 107 157 211 228 228 245 254 254 256 262 269

R CH A PT E ( ),,, ( ), 1954, 123 1979, 1994,,, ( ),, ( ),,,,,,,,,,,,,,,,, ;,

2, (1 ) (2 ), (3 ) (, ), ( ),,,, 8 1.,,,,,,, 2.,,,,, 3.,, ( ), (1 ) (2 ),,,,,,, 4.,,, 5.,,,, 6.,

3 7.,,, 8.,,,,,, ( ),, ;, ( ),,,,,,, ;, ( ) 1., 2. (1 ),, ;,,,,, 50%, 50%,, (2 ),,,,

4,,, (3 ),,, (4 ) 2002 9 1, ( ),, ( ),,, () ( ) ;,,,,,, ;,, 5, ; ; ; ;,,, ( ),,,,,,,,,

5 ( ) ( ), ( ),,, (1 ) ; (2 ) ; (3 ) ( ),,,,,, : : () ( ),,,,,, ;,,,,,,,,,,, ( ), ( ),

6, 1. (1 ), 100 (2 ), 180 (3 ),,, 50 %, 100 (4 ), 30,,,, (5 ),,,,,,,,, (6 ),, 1, 2.,, (1 ) 1998 7 1,, 180,, (2 ) (3 ),, (4 ), (5 ) 3. (1 ),,,,, = -, (2 ),,

7,,,,,,,,, (),, 4. (1 ),,,,,,,,,,,, 1, 30,,,,,,,,,,,,, 30, (2 ),,,,, ; ; ; ; ( ),,

8, () 5.,,,,,,,, (1 ) (2 ) 3 6 (3 ),, ( 1 ),, ( 10 ), 25 ( ) 1.,,, 2. 3 (1 ),,, 6 % 4%,, (2 ), (3 ),, 3. (1 ),, (2 ),,, ( ), ; ;

( ) 1. 9 ( ),, (1 ) (2 ) (3 ) : ; 2. (1 ),,, (2 ), 1, 1,,,, (3 ) 1995 6 1,,, 3. (1 ),, ;,, (2 ),,, ;,,, 4.,, 5., 6., ; ; 1 (), 7.,,

10 (1 ), = (1 + ) (2 ), = (1 + ) 8. (1 ), (2 ), ; ; : = ( 1 + ), :, (3 ),, 10 %,,, ( ),, ( ) 17%,, ( ) 13%, (1 ) ()

11, 13 %, (2 ) :, (3 ),, (4 ) (),,, (5 ),, (6 ) ( ), (7 ) (8 ) (9 ),, : (10)

12 (11),, ( ISBN ),, ( CN),, ( CN) (12),,, 95 %,,,, ( ),, (4 ) (8 ),, (13) ( ),,,, (14)

13 (15) (16) ( ), ( ) ( ) ( ) ( ), ( ) ( )

14,,, 3 ( 3 ) 4 ( 4 ) (17),, ( ),,,, (18),,,,, (19) A. ( : ) ( : ),, B., (, ) C.

15 D. (), ( ), E., ( ) ( ),,, ( ), F., G., ( ), H., ( ) ( ), I., J.,,,,,, : A. ( ) ( ),,,,, B.,, C. ( ),,, D.

16 E.,, ( ),,, ( ) ( ) 4,, ( ) 1.,,,, 2. (1 ), 6 %, 1998 7 1, 4% (2 ), 6 % (3 ), 6%, 6 % 2001 12 1, ( ), (),, 3, 6%,

17,,,, A., B., 2002 6 1, ( 6% ),, 2000 1 1, 6%, (4 ),, 4%, A. ( ) B. C. 2002 1 1, ( ),,, 4%, 2002 1 1,,, 4 % ;,, 4% (5 ) ( ) ( ), 5 %,, ( ), 3% 5%,, ( ),, = - ( ),, = ( ),,,

18 1. (1 ),,,,, 2003 4 1, ( ),,,, 2003 4 1, ( ),, 2003 7 1,, 2003 10 1,, () (2 ),,,,,,,,,,,,,,, (3 ),, 10%, 2002 1 1, 13 %,, 2002 1 1, 13%,,,,,

19,,,, 2001 5 1,,, 10%,, ( ), 7 %, ( ), : ( ) ( ) ( ), ( ), 7 %,,,,,,,, 2. 2003 3 1, (1 ), 90,,, ;, (2 ),,,, (3 ),, (4 ) 2003 3 1, 2003 9 1,,

20 (5 ) 1 2 4, 3. (1 ) : ; 2 000,, (2 ),, (3 ) (4 ) ( ), ( 2) (4 ),,, = ( ),,,, (5 ) (6 ) ( ) ; ;,,,,,, (7 ),,,,,, (8 ),,

21, (9 ) 1997 1 1,,, ( ) ( ), ( ),,,,,,,,,,, =,,, =,,, ( ), = - ( ) = -,,,,,,, ( ),, = + + = [ 1.1] 2003 6 C, 25 500, 3 700 ( 3 000),,

22 [ ] = 3 000 7 % = 210( ) [ ] : C 153 490 ( ) 25 710 : 179 200 [ 1.2] ( ), ( ), ( ),, 2003 6,, 400 000, 450 000,, 6 20 000, 24 000, [ ] 1. : : 476 500 : 400 000 ( ) 76 500 2. : : 23 400 : 20 000 ( ) 3 400 ( ),,, = 4% 6 % ( ) 5%,, = (1 + ) ( ),,,, 3 1. =

2. 23 ( ), 6 %,, 3.,,, 2002 6 1, 6 %,, ( 6% ) 2002 6 1,,, 6%,, = (1 + ) ( ) 2002 12 27 ( [ 2002 ] 208 ) : 600 2 000 2 000 5 000 ; 200 800 1 500 3 000 ; ( ) 50 80 ( ) 150 200 2003 2 13 ( [2003] 12 ) : ( [2002 ]208 ),, 2003 1 1 ( ), 1. (1 ), (2 ), 2.,, (1 ),,, (2 ),

24 (3 ), (4 ), (5 ), (6 ), (7 ), ( ), 1 3 5 10 15 1, ;, 1 ( ), 10 ; 1 3 5 10 15, 5, 1 10 7 ( ), 1. (1 ) ( ), ;,, (2 ), ( ), (3 ), 2. (1 ) ( ),,, (2 ) ( ) ( ),,, ( ), ;, ( ),

25, 6%,,,, (3 ),,, ( [1997] 24 ),,,,,, A., B., C. (), ( ) D. ( ), ( ) ( ),,, ; ( ), ; ( ), ( ),,,,, (4 ) (2002 9 3 [2002] 802 ),,, (,, ),,,,,,,,,

26,,,,,, [ 1.3] ( ) ( ), 2003,, A, A 1 000 /, 1, A (1 ) 1 000 / A,, 20% (2 ) A 800 /, 1 000 / (,, ) 1., () : (1 ) : 800, 170 ( 1 000 17% ) (2 ) : 200,,,,, 10 (200 5% ) (3 ), 1 000, 180 2., ( ) (1 ) : 800, 136 ( 800 17% ) (2 ) : 200, 170 ( 1 000 17% ), 136 (800 17% ),, 34 (3 ), 1 000, 170 3., (1 ) :, 34 (170-136) (2 ) :, 24 (34-10) (3 ),, 10 (180-170), 34, 24

27, 10,,,,,,,,,,,,,,,,,,,,,,, :,,,,,,,,,,,, 50 %, 50%,,,,,, 50%, 50%,, 50 %,,,,, 50%,,,,,,?, R, S, P, 17%, 5%, R = ( S - P)/ S l00% = S/ ( 1 + 17% ) 17 % R

28 = S 5%, S/ ( 1 + 17% ) 17 % R = S 5 % S = 34.41%,, 1.1 1.1 / % / % / % 17 3 20.65 17 5 34.41 13 3 26.08 13 5 43.46 [ 1.4], 18 ( ), 2,? ( 4%, 5 % ) : = 180 000 ( 1 + 4 % ) 4 % = 6 923 ( ) = 20 000 5% = 1 000( ) = 6 923 + 1 000 = 7 923 ( ) : = (180 000 + 20 000) (1 + 4% ) 4% = 7 692 ( ), 231,, [ 1 ( 1 + 4% ) 4% = 3.85% ]5%, 2, [ 1.5],, 93 600, 26 400, 4%,, 3%,,?, 1 ( 1 + 4 % ) 4 % = 3.85 % > 3%,, : 193 600 ( 1 + 4 % ) 4 % = 3 600 ( ) : 26 400 3% = 792 ( ) = 3 600 + 792 = 4 392 ( ), :

29 (93 600 + 26 400 ) ( 1 + 4% ) 4% = 120 000 ( 1 + 4 % ) 4 % = 4 615.4 ( ),, 223.4 ( ), 4%, 3 %,,,,,,,, ;,,,,,,,,, (1 ) ; (2 ), ; (3 ), 6% ( ) 4% ( ),,,,,,,, [ 1.6] ( ), 300,,, 17%,

30, 5%, : 300 17% - 300 17% 5% = 48.45( ), 150,, 6% ( 4% ), 150 6% 2 = 18( ), 48.45-18 = 30.45( ), 3 ( ),, = (- ) = ( - ) = - = 17% - 17% (1 - ) = 17% = 6% : 17% = 6% = 6% 17% 100% = 35.29%, 35.29%, ; 35.29%, ; 35.29%,,, 13% 4 %, 1.2 1.2 / % / % / % 17 6 35.29 17 4 23.53 13 6 46.15 13 4 30.77 ( ),,, : = (- ) = 1 - = 1 - / X, 17% (1 - X) = 6%

31 : X = 64.71%, 64.71%, 64.71%, 64.71%, 1.3 1.3 / % / % / % 17 6 64.71 17 4 76.47 13 6 53.85 13 4 69.23 ( ),,, Y, X ( ), [ Y ( 1 + 17% ) - X (1 + 17% ) ] 17% = Y (1 + 6% ) 6% : X = 61% Y, 61%, 61%, ; 61 %,,, 1 4 1.4 / % / % / % 17 6 61.04 17 4 73.53 13 6 50.80 13 4 66.57,,,,,,, [ 1.7],, 187.2 ( ),, 17%,

32 20,, 234 ( ) (1 ),, = 234 ( 1 + 17% ) 17% = 34 ( ) = 187.2 ( 1 + 17% ) 17% = 27.2 ( ) = 34 27.2 = 6.8( ) = 6.8 7% = 0.476( ) = 6.8 3% = 0.204( ) = - - = 234 ( 1 + 17% ) - 187.2 ( 1 + 17% ) - 0.467-0.204-20 = 19.32( ) = 19.32 33% = 6.3756( ) = 19.32-6.3756 = 12.9444 ( ) (2 ), 4 %, = 234 ( 1 + 4% ) 4% = 9( ) = 9 7% = 0.63 ( ) = 9 3% = 0.27 ( ) = - - = 234 ( 1 + 4% ) - 187.2-0.63-0.27-20 = 16.9 ( ) = 16.9 33% = 5.577( ) = 16.9-5.577 = 11.323( ),,,,,, [ 1.8],, 140.4 ( ) 17 %,,, 30,, 234 ( ) (1 ), = 234 ( 1 + 17% ) 17% = 34 ( ) = 140.4 ( 1 + 17% ) 17% = 20.4 ( ) = 34-20.4 = 13.6 ( ) = 13.6 7% = 0.952 ( ) = 13.6 3% = 0.408 ( ) = = 234 ( 1 + 17% ) - 140.4 ( 1 + 17% ) - 0.952-0.408-30 = 48.64( )

33 = 48.64 33% = 16.051( ) = 48.64-16.051 = 32.589( ) (2 ), 4 %, = 234 ( 1 + 4% ) 4% = 9( ) = 9 7% = 0.63 ( ) = 9 3% = 0.27 ( ) = - - = 234 ( 1 + 4% ) - 140.4-0.63-0.27-30 = 53.7 ( ) = 53.7 33% = 17.721 ( ) = 53.7-17.721 = 35.979 ( ),,,,,,, ;,, (2001 4 29 [ 2001 ]78 ), (1 ) 2001 5 1,,,,, (2 ),, 10% (3 ),,, : (1 ), (2 ),, (3 ),,, 10%,

34 (4 ),,,, (5 ) ( 2003 5 14 [2003] 116 ), ( [2001] 78 ) 2003 6 1, ([2002] 16 ) ( ) 2000 6 24 2010,, ; 17%, 3 %, ( ) ( ) 2000 6 24 2010, ( ), 17%, 6%, ( ),, ( ) (2002 12 4 [ 2002 ]168 ) 2003 1 1,,, 8%, ( ) (2002 2 4 [2002] 24 ),, 8 %, ( ) ( ) (2003 5 8 [2003] 55 ) 1. 2005,,

35,,, ( ISRC ) A, B, D, E, F, K, N, O, P, Q, R, S, T, U, V, X, [ ( 94 ) 55 ] 2.,, 2003 6 1 ( ) 1.,,,,,,, = 2. (1 ) 12,,,,,,, : = [ ( ) ] (1 + ) 6% 5 % 12,, (2 ), : = 6% 5% 3.,,,,

36 ( ) 1. ( ) 50% ( 50% ),,,,, 35%, 50%,,,,, 2. 1994 1 1, ( ), 1994 1 1, 35% ( 35% ),, 3.,,,, ;, ( ) 1. (2001 6 1 [2001] 88 ) (1 ) 2005,, 6 :, ;,

37,, ( GB 5795 86 )( GB 9999 88 )A ( ) B( ) D( ) E ( ) F ( ) K( ) N( ) O () P (, ) Q ( ) R ( ) S ( ) T ( ) U( ) V( ) X( ), (2 ) 2005, ( ),, ( ) ( ), (3 ) (4 ), ;, ;, 1997 11,,,, (5 ), ([1994] 55 ) 2001 1 1 2. (2003 6 23 [ 2003 ]90 ) (1 ) 5 ( [ 2002 ] 443 ), 2002 8 1 ( GB 5795 86), ( GB/ T 5795 2002 ) ( GB/ T 12451 2001 ), [ 2001 ] 88 : 2002 8 1, ( GB/ TIZ 451 2001) A( ) B( ) D( ) E( ) F ( ) K( ) N( ) O( ) P ( ) Q( ) R ( ) S ( ) T ( ) U ( ) V ( ) X ( ),,, 2002 8 1, [2001] 88

38 (2 ) 2003 7 1,, 3. (2002 9 4 [2002] 138 ) ( [2001] 88 ) ( ), (), 2002 1 1 4. (2001 6 1 [2001] 89 ) 2001 1 1 2005 12 31, ( [2001] 88 ) (1 ) ; (2 ) ; (3 ) ; (4 ) ; (5 ) ; (6 ) ; (7 ) ; (8 ) ; (9 ) ( ) (2003 5 27 [ 2003 ]95 ) 2003 1 1 2005 12 31, 160, 70% (94 ) 55 : ( ) ( ) (2003 5 9 [2003] 81 ),,, 2003 1 1 2003 12 31, 30%,

, 39 1.,,, 2. ( [ 2003 ] 276 ), ( ),,,,,, 3. (1 ) (2 ),,,,,,,, A. ( ), (),,, B. C. () D. E.,, (3 ),,, (4 ),,,

40,,,,,, 4., : 2003 ( ) ( ) (2003 5 27 [ 2003 ]96 ) 2003 1 1 2005 12 31, 284 ( ),, 35% (94 ) 55 ( ) 1. (2002 6 20 [ 2002 ]95 ) 2002 7 1 2007 6 30,, 80% [ 1994 ] 53 2. (2002 12 31 [2002] 206 ), 8 % 58 42,,, 8 %,, 2003 1 1 2007 12 31, ( 94 ) 55 ( ) (2003 5 27 [ 2003 ]97 ) 1. 2003 1 1 2005 12 31,

41 2., ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ), ( ) ; () ( ) ( ) ( ), ( ) (,, ), ( ) (1996 5 21 [ 1996 ]49 ), ( [1995] 15 ),,

42 (1 ) ( ), ( ),, : (2 ),,, (3 ),, (4 ),, (5 ), [ 1994 ] 004 (6 ), (7 ) (8 ) (9 ),,,, 1996 6 1 (1999 6 29 [ 1999 ]198 ),, (1 ), ( ), ; ;, (2 ),, : : ( ), ( ) : ( ), ( )

43 (3 ),, (4 ), (5 ),,,,,,, (6 ),, 13% ;, 1999 8 1 ( ),, ( ) 2000 6 20,, ( ) (2002 11 27 [2002] 172 ) ( [ 1998] 67 ) ( [ 1998 ] 68 ),, 1998 1 1, ( ) (2002 5 17 [ 2002 ]421 ) 1. ( [1998] 47 ), 1998 1 1, ( ) ( ),,,

44 2., 3.,, ( ) (2001 7 20 [ 2001 ]113 ) 1. 2. ( 70% ), ( ) 3. ( ) ( ) 4. 5., 2001 1 1 ;,,, 2001 8 1 ( ), 2005, ( ) ( ) ( ),,,, ( ) ;, ( ) 2005,,,

( ) (2003 4 28 [ 2003 ]86 ) 45,,, (),, : = [ ( ) + ]/ ( + ) = / ( 1 + 17% ) = 17%,, : = (1 + 17% ) = = 17% ;,, 2003 5 1 ( ) 29 (2003 1 22 [ 2003 ]10 ) 1. 29 () (1 ) 29, 29, (2 ), 29 ( ), (3 ), :,

46,,,,, 90% (4 ), (5 ) 29,, 2. (1 ) 29 (2 ) ( ) ( ) (2003 1 7 [2003] 8 ), ( ), (), 2002 1 1,,, ( ) (2003 6 12 [ 2003 ]132 ), 2003 1 1 2005 12 31 1. PG935IFA PG935I FA + E M701F 3,, 2., ;, 2007 ( ) (2001 10 8 [ 2001 ]167 ) 1.

47 ( [ 2001 ]69 ),,,,,,, 2. ( [ 1997 ] 124 ) ( [2001] 69 ),,, ( ) 1. (1999 3 8 [1999] 39 ),,,,, ([ 1993 ]151 ) (1 ) :, 95%,,, ( ), (4 ) ( 8 ), (2 ),,,,

48 (3 ) 1999 1 1,,,,, 2. (2000 7 19 [ 2000 ]132 ) ([ 2000 ]93 ),, ([ 2000 ]93 ) 3. (2001 7 12 [ 2001 ]121 ), (1 ) :, 95%,,, ( ), (4 ) ( 8 ), (2 ),,,, (3 ) 2001 8 1 2001 8 1, ( [1999] 39 ) 4. (2001 9 3 [2001] 344 ) ( [ 2001 ] 82

49 ),, ( ) : / % / % 1 23012010 13 2 23012090 13 3 23021000 13 4 23022000 13 5 23023000 13 6 23024000 13 7 23033000 13 8 23050000 13 9 23061000 13 10 23062000 13 11 23063000 13 12 23064000 13 13 23070000 13 14 12141000 13 15 12149000 13 (1 ) : 1 13, 2001 1 1 ; 14 15, 2001 8 1 (2 ),,,, ( ) (2001 11 26 [2001] 131 ),,,,,,, ( ) (2000 9 28 [ 2000 ]92 ) 1.,,, 2. ( ),,

50 3., [ 1994 ]156 2000 1 1 ( ) (, ),, 6%,,

( ) R CH A PT E ( ),,,,,,, ;,,,, ;, ( ) = - ( - ) - = ( - ) ( ) = ( ) 1., = = - 2. >, = = 0 = - 3. > 0, =,,,

52 ( );, ( ), ( ), 85% 95 %,, ( ), : 1.,, 2.,,, ( ) 1995 7 1,,,,,,,,,,,,,,,, : ; (1 ),,,, (2 ),,

( ) 53,,,,,,,,,,,,,,, <,,,,,,,, 1. = - ( - ) - = ( - ) - = ( - ) 2. = - =, = + + 3. (1 ), = = - (2 ) >, = = 0 = -

54,,,,, 2001 1 1,,,,,, 2002 5 1,,, 1. = - ( - ) 2. = - : (1 ) (2 ) =, = + 3. (1 ), = = - (2 ) >, = = 0 4. = (- ) - = ( - )

( ) 55 ( ),,,,,,,, ;,,,,,, = 1. 12,,,,,,,, : = [ ( ) ] (1 + ) 6% (5% ) 12,, 2., = 6% ( 5% ),,,, [ 2.1] ( ) 2003 1 17%, 13% 1. 1 X 90 ( 17% ), Y ( 13 % ) 40,, (1 ) : X 900 000 ( ) 153 000 : ( ) 1 053 000

56 (2 ) : Y 400 000 ( ) 52 000 : ( ) 452 000 2. 80, : 936 000 : 800 000 ( ) 136 000 3. ( ) 80, : 800 000 : 800 000 4. 5,, = 800 000 (17% - 13% ) = 32 000( ) = 136 000 - ( 205 000-32 000 ) - 50 000 = - 87 000 ( ) = 800 000 13% = 104 000( ) < 0, (87 000 ) < (104 000 ) = = 87 000( ) = 800 000 13% - 87 000 = 17 000 ( ), : 87 000 ( ) 17 000 32 000 : ( ) 104 000 ( ) 32 000 1 ( 2.1 ) 2.1 / / 50 000 136 000 153 000 32 000 52 000 104 000 17 000 272 000 272 000 [ 2.2], 2002 7 (17 %, 13% ) 1. 10, 830 ( 17% ),,,

( ) 57 : 8 300 000 : 8 300 000 2. 400, 68,, : 4 000 000 ( ) 680 000 : 4 680 000 3. 300, : 3 510 000 : 3 000 000 ( ) 510 000 4. 80, 664,,, : 6 640 000 : 6 640 000 5., (1 ),,,,, : 910, 1 300, 7 664 = = 910 1 300 = 0.7 = 6 640 000 0.7 = 4 648 000( ) (2 ) = 4 648 000 ( 17 % - 13% ) = 185 920( ) = 6 640 000 ( 17% - 13% ) - 185 920 = 79 680 ( ) = 510 000 - ( 680 000-79 680 ) = - 90 320 ( ) = 6 640 000 13% - 4 648 000 13% = 258 960( ) < 0, ( 90 320 ) < (258 960 ) = = 90 320 ( ) = 258 960-90 320 = 168 640( ), : 90 320 ( ) 168 640 79 680 : ( ) 258 960 ( ) 79 680

58 7 ( 2.2 2.3 ) 2.2 / / 680 000 510 000 79 680 168 640 258 960 848 640 848 640 [ 2.3], 2002 8 ( 13%, 5% ) 1. 8,, 60, 3000, : 597 000 3 000 : 600 000 2. 50, : 565 000 : 500 000 ( ) 65 000 3. 30, 3.9,, : 300 000 ( ) 39 000 : 339 000 4. 6.1,, = 600 000 (13% - 5% ) = 48 000 ( ) = 65 000 - ( 39 000-48 000 ) - 61 000 = 13 000( ) = 600 000 5% = 30 000 ( ) > 0,, = 0 = = 30 000( ), : ( ) 30 000 48 000 : ( ) 30 000 ( ) 48 000 : : ( ) 13 000 : 13 000

( ) 59 8 2.3 / / 61 000 65 000 39 000 48 000 30 000 30 000 13 000 143 000 143 000 ( ) 1. 30, (1 ),,,, ( ) ( ) (2 ),,, ( ), (3 ),, 2., 30,,

60,,,, 3., 30,,, 4.,, ;, ( ) 1., :,,,,,, ;, + +, ;,,, (1 ),,, = = = =

( ) 61 = + + (, ) = + + (, ) = + + (, ) (2 ), (),,,,,,,,,,, = - = -, ;,,,,,, ;,,,,, = + +

62 (3 ) 12,, = ( ) (1 + ) 5 %, 6% 6% ; 1998 7 1, 6 % 4%, 12,,,,,, = 6% ( 5% ) 1998 7 1, 6% 4%,,, 4%, ( ),, 5 %, 6% (4 ),,, = = 2001 5 1,, = + (5 ), ;, ( ), =

( ) 63 2. (1 ),,,,,,,,,,, : ; ; ; ;,,, (2 ),,,,,, (3 ),,, 3. : (1 ),,,,,,,,,,,

64 (2 ),,,,,,,,, 4. (1 ) ( ) ; ( ); ( ) ; ( ) ; ; ( ) ; ;,,,,,,,, B B, ( ) ( ) ( ),,,,,,, (2 ) ( ) A. ; B. ; C. () ; D., ; E. ; F. ( ); G.,,,

( ) 65 ( ),, 180, A., ; B.,, ; C., ; D.,,,, ; E.,, 1 ( ) ; F.,, ; G. B,,,, ( ), ( ) A.,,, B. : ;,, ;, (1 + ) ; ;,, C. ; 1996 1 1, 10 D., E. F.,, 6% 4% G. 1996 1 1,,, 1997 1 1,, ; 2000 1 1,,, ; 2002 1 1,, ; 2003 1 1,

66 ( ) ( ) ( ) A. ; B., ; C. ; D., ; E. ( 5.2 % 6.8 % 4 % 5 % 17% ) ; F. ; G. 2000 9 1,,,,, ; A., ; B., C.,,,,,,, A., ; B. ; C. ; D. ; E. ; F., (3 ), 3 31,,, ( ) ;,, ( ),,,,, 6 30,,

( ) 67 ;,, ( ) 1. (1 ),,,,, \ \,, (2 ),,,, ( 1 2 8),,,, (3 ),,,,,,,,,, (4 ) :,,, : ; ;

68 ( ) : :,, : :,,, 2. (1 ),,,, (2 ),,, ; W :, ; E :, (3 ),,,,,,,,,,, ;,,,,,, A.,, B. C. D.,,, E.,,, F., ( )

( ) 69, ;, G., 2%,, H.,,, :,, ;, 0 1 ;, ( ) 3. (1 ) (2 ),,,, :, ;,, (3 ),,,,,,,, ( ) 1., (1 ) : : : :, 12,,,, ( 01 02) (2 ) ; ;

70, ; (3 ),,,,, 12, 2. (1 ),,,,,,,,, (2 ),,,,,,,, A. () ; B. ; C. ; D. 3. (1 ),,

( ) 71 (2 ),,, ; ; ; 4. (1 ),,,, (2 ) ( ) ( ) (3 ),,,,,, ( ) ( ) ( ),,,,, ( ),, ( ) ( ),,

72,,,, ( ),,, ( ), ( ),,,, ( ), = ( ),, = [ 2.4], 4 800 000, 10%,,, 200, 240 /, () 100 [ ] = 4 800 000 10% = 480 000( ) = 200 240 = 48 000( ) ( ),,,,,,,,

( ) ( ) 73, ( ) (),,,,,,,,,,, ( ), ( ) ( ), ;,, 24 ( ),, ; (, ), ( ) ( ) 1. (, ), ( ) ( ) ( ), ( ),, 2., ( ) 3.,

74 4., ( 1 ), ( )( ) ;, (1 ), 2000 5.,,,, ( ) 6., (),,,, 7., 8.,, 9., ( ) 10., ( ), 11. ( ),, (1 ) () () (2 ) ( ) 12., = 13%,, 13.,,,, 14.,, 15.,,

,, ( ) 75 11 15, 2002 9 1 2002 8 31, ( ) 1.,,, 2., ([2000] 37 ),,,,,, 3.,,, 4.,, 5. ( ), ( ),, ( [ 2000 ] 311 ) ( [ 2000 ] 680 ) 6., ( ) ( [ 2000 ]398 ), 7.,,,,, 8.,,,, 9., ( ) ( ),,, ( ) ( ) ( ) ( )

76 1. 1995 7 1,, ( ),,, 1995 7 1,, ( ) ( ),, ( ),, 2.,,,,, [ 1997 ] 14 2 ;,,,,,,,,,, [ 1995 ] 92 6 [ 1997 ] 14 11 ;,,,,,,,, 3.,,, ( )( ) ( ) ( ) ( ) 1.,,,, 2.,,,,,,

( ) 77 3.,,,, 1995 6 20,,,,,,, ;,, ;,, ;, ( ),,,,, : ( ) ( ),, ( ), ( ),,,,,,,,,,,,, ( ),,,,,,,, ( )

78 1., 2.,, (1 ) (2 ) (3 ),, ( ),, ( ) 1.,, ( ), ;, = 2. ( ), : (1 ) 1994 1 1 = ( ) = - (2 ) 1994 1 1 = (1 + ) ( ) : 3., 4., = ( ), ( ),

( ) 79 (1 ) ( ) ; (2 ) (, ) ; (3 ) ( )( ) ; (4 ) () ( ),, ( ) : ( ) ( ),,,,,,, 1.,,, (1 ), 20,, (2 ), ( ) ( ),,,, 2., 1 000, ; 1 000,,, ( 1996 1998 ),,, 3.,

80,,,, 1 2,,,,,,, ( ),,,,, ( ) 4. ( ),,,,,,,, 5.,,,,,,,,, 1996 4 1, 2002 7 1, ( HS 29337100 ) ( ) ( ),,,,

( ) 81 1., ( ), 2. :,,, (1 ) (2 ) (3 ),,,,,,,, ( ) ( ) 3., ([1995] 29 ) ( ) ( [1994] 031 ) ( ) ([1995] 92 ) ([1996] 8 ) 1996 9 1 ( ) ( ),,,, ( ) ( ),,,,,, 1. ( ),,

82,,, ( ) ( ), 2.,,,,,,, :, ( ) ( ),,, ( ) ( ), : ( ) ; ;, ; ;, = = ( )( ),, =,,,, ( ) 1999 10 1,,,,,,

, ( ) ( ) 83,, ( ) ( ) ( ) ( ) ( ) ( ) ( ),, ( ) : (1 ), (2 ),, (3 ),,, ( ) ( ) ( ),,, 2000 6 20,,,,,, ( ),, : ( ),,

84,,,,,,,, 1998 1 1 ( ),,, ( ),, ( ), ( 84 90 ) ( 9207 ) ( 9402 ) ( 94011 94013 ) ( 95069 ) ( 9508 ) ( ),,, ( ),,, ( ), (1 ),, ; ; ; (2 ) ( ) (3 ) ( ) (4 ) (5 ) (6 ) (7 ), ( ) ( ),

( ) 85,,,,,,,,,, ( ) ( ) ( ),,,, ( ) ( ), ( ), A B C D, A (1 ), 1, (2 ) 3 000 (3 ) (4 ),, ( ) (5 ) A (1 ),,, (2 ) 2 000 (3 ) (4 ),, ( ) (5 ) ( ),, ([1995] 234 ), 600

86,,,, 1996 11 8 ( [1996] 646 ) ( ),,,,,,,,,, ( ) ( ) (1998 3 31 [ 1998 ]53 ), 1998 1 1, 1., 17 % 2.,,,,,,,, 3., 4.,,,

( ) 87 ; ( ), 5.,, [ 1996 ] 8 ( ) 23 (),, 6., 7.,, 8., ( ) ( ) () () ( 2.4) 2.4 25 ( ) ( ) ( ) ( ) ( ) ( )

88 ( ) ( ) ( ) ( ) ( ) ( ) ( ) 5, 4, 23

( ) 89, ( [1997] 14 ) 9.,,,,, 10. 17%,, 11., ( ) (1999 3 3 [1999] 144 ; 1999 3 19 [1999] 34 ),,, 1998 3 ([ 1998 ]53 ) 1., (, ) ( ), 17% 2.,, 3.,,,,,,,, 4.,,,,,,, 5.

90,, ( ) 6. 3,, 7., ( ) ( ) 3,,, 8.,,, 30,, 9.,, ;,, [1997] 14 10.,,,, 11.,, 12.,,,, 13.,, 14.,, [ 1998 ] 53, [1998] 53 : 1. ( ) 2. ( )

( ) 91 3. ( ) 4. ( ) 5. 6. ( ) 7. 8. ( ) 9. ( ) 10. 11. 12. 13. 14. 15. 1.,, 2., [ 1999 ]144 3. 3,, 4.,,, 5. [1999] 144 ( ) (1999 4 16 [ 1999 ]68 ), 15 33,,,, ( ) ( [1999] 144 ) ( ) ( [ 1999 ] 34 ), 1. ( ),

92 ( ), ( ) ( ), 2.,,,,,,,,,,, ;,,, () (), 5,, 5,, ( ),

3. ( ) 93, 3, 3,,,,,,,, 4.,,,, (1 ) (2 ), ;, (3 ) ( ) ( 20 mm 60 mm, ),,, (1 ) ( ) (2 ) ( ) (3 ) (4 ),,, ( )

94, ( ) : (1 ) ( 1993 12 31 ),, ( ),,,,,,,, ( ) ([1997] 14 ) (2 ) 1993 12 31,,,,,,,,,, 5., ;, (),, ( ) (2002 5 27 [ 2002 ]381 ),,,,

( ) 95 1. 2.,,, 3., 4. 33 5., : 33 1. ( ) 2. ( ) 3. ( ) 4. ( ) 5. 6. ( ) 7. 8. ( ) 9. ( ) 10. 11. 12. 13. 14. 15. 16. ( ) 17. 18. 19. 20. 21. 22. 23. 24. 25. 26. 27. ( ) 28. 29. 30. ( ) 31. 32.

96 33.,,,,,, (2000 2 18 [ 2000 ]161 ),, ( ),, (, ),,,,,, ( ), ;,, 6 ;,, (),,,,,,, 1, ( 3 ),,, ( ) ;,,,,,, (, ),,,,,, ( ), 5%,,,

( ) 97,,,,,,,,,,,,,,,,,,, ;,, 2000 3 1,, ( [ 1999 ] 352 ) ( ),, ([1999] 35 ), ( ), 1. ( ),,,,, 2., ([ 1999 ]352 ),, 3. (1 ) (2 ), (3 ),, 99520100, 99520200 ;

98 (4 ) :,, ; :,, 4., (1 ),, (2 ), ( ) ( ), ( ), 5. (1 ),, ; ; ;, 142 ; 1 (2 ), : A. ; ; ;, 142 ; 1 B.,,, ; ( ) ; ( 0, 1, 7, 8 ) ; :, ; ;, 142 ; 1 ; (3 ), (4 ),, 6. (1 ),, (2 ),

( ) 99 (3 ), (4 ),, 2000 2 18 ( ),, ( ), 1., () ( ), ( ) 2.,, 5%,, 3. ( ),,, [1996] 8, ( ) 4., ( ),,, ( ), 5.,,, [ 1997 ] 014 6.,, 7., ( ) ([ 1994 ]031 ) ( ),,, 1. ( ), (, ),,,,,,, 2.,

100,,,,, 5 3.,,,, ;,,, 4.,, 5., ( ),,,, ( ), ( ) ( ) ( ), ;, ( ) ( ) ( ),, ( ), ( ), ( ) ( ), ( ) ( ),, ( ) ( ), ;, ;,,

, ( ) ( ) 101,, 1.,,,, 2.,, 3.,, 4., ( ), ( ),, ( ),, 25% ( ) : ( [1997] 37 ) ( ),,,,, ;, (1 ),

102 (2 ) 1999 9 1, : = - ( ),, (,, ),, : (1 ) ; (2 ) ; (3 ) ; (4 ) ; (5 ) ; (6 ) ; (7 ) ; (8 ) ; (9 ),,,,,, ( ), 1, 1,, ( ) ( ),,,, ( ),, ( ), (1 ) ; (2 ) ( ); (3 ) ; (4 ) ;

( ) 103 (5 ), =,,,,, = / / = -,,, ( ) 1. 2.,, 3. ( ),, ( [ 1999 ] 171 ) ( ) 1999 9 1,,,, 1979 11, ( )( ),, 20,,,,, ( ),, 1., ( ),,,

104 ;,,,,,,,, 2.,, ;,,,,,,,,, ( ) 1979,,, 20,,, 1994,,,,,,,,, 1.,,,, 2.,,,, ( ),, ;, ( ), 3. 4. 5.,, 6.,,,

( ) 105 7., ( ),, 8.,,,,, ( ), ( ),,, ( ),, 1. ( ) (),,, 2., 3.,, 4. : (1 ) (2 ) (3 ) 5., ( ),, 6., ( ), 7.,

106 ( ), ( ) ; ;, ;, ( ),,, ( ),,, ( ),,,,,,, 2000 1 1

R CH A PT E ( ),,,, ;, ( ), :,, ( ),, 17% ( 3.1) 3.1 / % 01 ( ) 13 02 ( ) 13 03 ( ) 13 04 () 17 0407.0010 13 0407.0021 0407.0029 0407.0091 0407.0099 13 13 0408, 13 0409.0000 13

108 / % 0410.0010 13 0410.0020 13 05 ( ) 17 0501.0000, ; 13 05.02 ; ; 13 05030010 13 05.04 ( ), 13 05.05 ; ( ),, 13 ; 05.06, ( ) ; 13 05.07, ; 13 05.08, ; 13, 05.09 13 05.10 ;, ;, 13 05.11 ; 13 06 ; ; ( ) 13 07 ( ) 13 08 ;( ) 13 08012100 13 08012100 17 08012200 13 08012200 17 08013100 13 08013100 17 08013200 13 08013200 17 08021100 13 08021100 17 08021200 13 08021200 17

109 / % 08022100 13 08022100 17 08022200 13 08022200 17 08023100 13 08023100 17 08023200 13 08023200 17 08024010 13 08024010 17 08024090 13 08024090 17 08024050 ( ) 13 08025000 ( ) 17 08029010 13 08029010 17 08029020 13 08029020 17 08029030 13 08029030 17 08029049 13 08029049 17 08029090 17 08029090 13 08111000 13 08111000 17 08112000 08112000, (), () 13 17 08119010, 13 08119010, 17 08119090 13 08119090 17 0813.5000 17 09 ( ) 13 0901.2100 17 0901.2200 17

110 / % 0901.9020 17 09.02, 17 09.03 17 0904.1200 17 0904.2020 17 0906.2000 17 0910.5000 17 0910.9100 ( ) 17 10 ( ) 13 11 ( ) 13 11.06 07.13 07.14 ; 17 11.08 17 11.09, 17 12 ; ; ; ( ) 13 2101000, ; 17 13 ;( ) 17 13.01 ;, 13 14 ; ( ) 13 15 ; ; ( ) 13 15.01 ( ),02.09 15.03 17 1502.0090 17 15.03, 17 15.04 17 15.05 ( ) 17 15.06,, 17 15.09,, 17 15.10,,, 15.09 17 15121100 13 15121100 17 1512.1900 17 15121900 13 15.13,, 17

111 / % 1514.9000 17 15149000 13 1515.1100 17 1515.1900 17 1515.3000 17 1515.4000 17 1515.6000 17 1515.9000 17 15.16,,, 17 15.17 ;,15.16 17 15.18,, 15 16 ; 17 15.20 ; 17 15.21 ( ), 17 15.22 ; 17 16 ( ) 17 17 ( ) 17 18 ( ) 17 1801000 ( ) 13 1801000 ( ) 17 18.02 13 19 ; ( ) 17 20 ( ) 17 21 ( ) 17 22 ( ) 17 23 ; () 13 23.04 23.05 23.06,, 23.04 23.05, 17 17 17 23.09 17

112 / % 2309.1010 2309.1090 17 2309.9010 17 24 ( ) 17 2401.1090 13 2401.2090 13 2401.3000 13 40 ( ) 17 40.01, 13 41 ( )( ) 17 41.01 (, ), 13 41.02 (, ),, ( ) ( ) 13 41.03 (, ), 13, ( ) ( ) 44 ; ( ) 17 44.03,, 13 50 ( ) 17 51 ; ( ) 17 5101.1100 13 5101.1100 13 51.03,, 13 52 () 17 52.01 13 52.02 () 13 5301.1000 13 5301.2100 13 5302.1000 13 5304.1000 13 5305.1100 13 5305.2100 13 5305.9110 13 5305.9190 13

113 ( ) = +, : = + + ( ),,,,,,, ( ),, = + + =,,,,,,, 1 ( ), 1, ( ), ( ), 7 ( ), ( ) 1. 2. 3., 4.,,

114 5.,, 6., 7.,, 8.,, 9.,,, 10.,,, 11., 12.,, 13.,, 14.,,, 15.,, 16.,, (),,, 2000 7 1, ( ) 1. 1998 1 1998 1 1,,, (1 ),,,,, (2 ), 2. 1999 8 1999 8,,,

115 (1 ),,, (2 ),, (3 ),,, (4 ),, 3. 2002 9 4 (1 ) 1996 4 1 1996 4 1, ( ),, ( [ 1997 ] 37 ),,, (2 ) ( ),,,, 5, 20%, 5 ;,,,,,,,, 5, ;,,,, ([1994] 42 ) (3 ),, 20,,,

116 2002 9 1, 2002 10 1 4. ( 2000 ) (2000 9 7 [2000] 83 ) (1 ) ( 2000 ), 2000 10 1, 2000 10 1 (2000 ) (2 ) 2000 9 30 ( 9 30 ), 2001 9 31, 1997 12 31 ( ) ; 2001 10 1, (2000 ) (3 ) 1997 12 ( ) () 1. (), : ( ), ( ),,,,,,, (),,,,, ( ),,,, 1994 12 31 (),,

117 (),, 2001 1 1 2005 12 31 : () ( ) : [ 1982 ] 23 ( ) 2. (), : ( ),, ( ),,,,,, ( ),,,,, ( ),,,, (),,,,, (),, 2001 1 1 2005 12 31 : ( ) : () ( )

118 3.,,,, ( ),,,,,,,,,,,,, ( ),,,,,,,,, 2001 1 1 2005 12 31 ( ),,,,,, 1., : (1 ) ; (2 ) ; (3 )

119 2., : (1 ) ; (2 ) () ; (3 ), ; (4 ),, 10% ; (5 ) ; (6 ) ; (7 ) ; (8 ) ; (9 ) ; (10) ( ) ; (11) ( ) ; (12) ( ) ; (13) ( ) ; (14) () ; (15) () ; (16) ( ),,,, ;,, 1997 4 10, 2001 1 1, ( [1997] 3 ) 1. ( ) ; 2. ; 3. WTO,, 2002 1 1, 21 () 5 %,, ( [ 1997 ]3 )

120 ( ),,, : (1 ),,,,,,,, ( ),, ; (2 ),,, ; (3 ) ; (4 ),,,,, : (1 ), ; (2 ) ; (3 ) ; (4 ) ; (5 ) ; (6 ), ; (7 ), : (1 ) ( ) ; (2 ) ( ) ( ), ( ) ( ),,,,,,,,,,,, ;, ( ) 1. (1 ),,

121, 6%, (2 ),,,, (3 ) ; 2000 7 1 2., (1 ) 2001 1 1, 80 0.25, (2 ),, (3 ),, (4 ),, (5 ), ( ) 1.,, 2002 1 1,,, ( 3.2) 3.2 1 28342110 2 31042090 3 31043000 4 31052000 5 31056000 2.,,

122 3., 4., ( ) 1. 29 29 () (1 ) 29, (2 ), 29 ( ),, (3 ), :,,,,,,,, 90%, (4 ) 29,,, 2003 1 22 2., 2002 1 1 2006 12 31,, ( 1, ) ( 2, ), 3.,, 227 ) ( ) 1., ( [ 1997 ]

123 2., ([1998] 98 ) ( ) 1. ( ), ( ), (),, 2002 1 1,,,, 2. ( ) ( ) ( ), 2000 3. ( ) ( ) 1., 1 000, ( [ 1996 ]2 ) 2.,, ([1999] 273 ) 3., 4., 5.,, 6. ;, 7.,, 8. 1996 1 1,,

124,, 1994 1 1,, :,, : 11 ([ 2001 ]351 ) ( ), ( ) ( 3.3 ), 2001 9 1,,,, 3.3 1 24022000 50 % 150 / ( 50 000 ), 45% 360 / : 250 / 2 22030000 220 / < 360 / : 220 / 3 22082000 10 % 1 /, 25 % 4 22083000 10 % 1 /, 25 % 5 22084000 10 1 /, 25 % 6 22085000 10 % 1 /, 25 % 7 22086000 10 % 1 /, 25 % 8 22087000 10 % 1 /, 25 % 9 22089000 10 %/ 25 % : 1 /, 15 % : 1 /, 25 %

125 10 34011100 17 % 0 11 40111000 12 40112000 10 % : 0; 10% 10 % : 0; 10% 13 40119100 10 % : 0; 10% 14 40119900 10 % : 0; 10% 15 40121010 10 % 0 16 40121090 10 % 0 17 40122010 10 % : 0; 10% 18 40122090 10 % : 0; 10% 19 40129020 20 40129090 10 % : 0; 10% 10 % : 0; 10% : 1.,, 2. (,,,,,, ) : 1 = 0.912,,, 1. : = ( + ) (1 - ) =, 2. : =, [ 3.1],, 20 000, 25%, 10%, = ( + ) (1 - ) = (20 000 + 20 000 25 % ) ( 1-10% ) = 25 000 90 % = 27 777.78( )

126,,,,,,,, : (1 ),, ( ),, (2 ),,,,,,, (30% ) ;, 30 % ( ) 2000 7 ( ), 2003 10 29 26 (),,, ;

127,,,,,,, ;, ;, ;, ( ) 1. (1 ),,,, ;,,,,, (2 ), : ; ; (3 ),, 2. (1 ) ( ),,,, ( ) ( ) (2 ),,, : ; ; ;, : ;,,,

128, (3 ),,,,,,, ;,,,,,,,, (4 ),,,,,,, ;,,,,,,,, (5 ),,,,,,,,,,,,,, (6 ), ;,, (7 ),,,,,, 3., (1 ), (2 )

129,,,,,,,,, ( ( ) ) 46 1975 2 28 :, 46 96% ( ) ; 46 12, ;, 46,,,,,,,,,,, A. B., C.,,,,,, : 21,,,,

130,,,,,, : ; ; ; ; :,,,,,,,,,,,,,,, (3 ),,,,,,,,,,,,,, ( ),,,,,,,,,,

131, : ; ; : ; ;,,,,, ( ),, ( ) ( ),, 1951 5,, 17 89 939, ( League of N ations ) ( Geneva Nomenclature), 1985 3, ( Customs Co Operation Council Nomencla ture, CCCN ), 21 99 1011 CCCN,, 1986 52, 150 1992 1, ( H armonized Commodity Description and Coding System) 1. ( H S ),,,, HS H S, ( Customs Co Opera tion Council, CCC; 1994 1 ( World Customs Organization, WCO) ),,,

132 H S,, 3 5 1993 3, 71, H S 48, 1992 6 HS, 1992 1 1 H S HS 4 6, 2002, 1992 1996 ( H S ),,,,,,, 2001,,, 2. HS (1 ) HS :,,, HS, ; ( section )(chapter )( heading ) ( s ub heading ),, ;,, 21 97 ( 77 ),,, (2 ) HS,,,,,, : ; : :,, :,, : : :, :,,, ( ) :,,,,

133 :, ( ), : :,,, :,, :,, : :, : :,,, : : : (3 ) HS,,,, 52,,,, H S,, (4 ), H S,, H S,, H S,,,,,,, ; ;, ;, ; ;,, 2 092, 2002 7 316, H S 2002 5 224, 2002 36 ( ),,,

134,,,, 1. (1 ),, (2 ),,,,,,,, ;, ;,,,, ;,,,,,

135,,,,,, A. B. C., D.,, ;, 2., 3. (2003 12 30 2003 84 ), 2004 1 1 ( 2004 ) (1 ), 2003 7 445 7 475 (2 ) 2 414, ( ) 11% 10.4% ; (3 ) 51 (4 ) 10 3 20% 15%, (5 ),, (6 ) 2004 209, 24 (7 ), 902, 20, 2004 9 ( ) (, 2003 10 1 )

136,, 238 330 131,, 2004 374, 2004 311 (8 ) 12 ( ITA), ( [ 2002 ] 39 ) (9 ),, ;, ;,,,,, ( ),,,,,, 2002 1 1 ( ),, 1. (1 ),,,,,

137 A., ; B. ; C., ; D.,, A. ; B., ; C. ; D.,,, ; E., ; F.,, : A. ; B. ; C. (2 ), :,,, ; :,,,,,, ; ; ;,,,,

138,,,,,,,,,,,,,, ; ; ; ;, A., B. C.,,, ; ;, 90,, ; ;

139,,,,,, : A. ; B. ; C.,,,,,,,,, A. ; B. ; C. ; D., ; E. ; F. 2. (1 ),,, ( ), ( ),

140 ( ), ( ),,, (2 ) ( ),,,, (3 ),, (4 ),,, (5 ),, (6 ),,, (7 ), (8 ),,, = ( ) 1-12 (9 ),, 3.,

141,,,,, (1 ) ; (2 ) ; (3 ) :,, ; (4 ),,, 4. (1 ),, ( ), ( ) (2 ),, (3 ),,,, ( ),,,,,,, 5.,,,

142, (1 ) (2 ) (3 ) (4 ), (5 ),,,,,,, 15,,,,,,,, 15,,,,,,,,,, 90,,,, WTO,,, 2002 1 1, 2002 1 7,

143,,,,, ( ) 15,,,,, ( ),, ;,, ( ),,,,,, ( ),,,, 6, ;,, (1 ) ; (2 ) ; (3 ) ; (4 ) ; (5 ) ( 1) (4 ) ; (6 ) ; (7 ) ; (8 ) ; (9 ),,,, ( ),,

144 1,, 3,,, 3,, ( ),,,,,,,, ( ),,,,, ;,,,, ;,,, ( ),,,,,,,,, : 30,, 60,, ;, 15,

145,,,,,, ( ) 1.,,, 2.,,,,, (1 ), 10, (2 ),, ;, ; ( ) ;, 400,, 3., 4., 5., 6,, 6., ;, 7.,,, 8.,,,

146 9.,, (1 ), ; (2 ), ; (3 ), 10.,,,,,,,,, ( 3 ),,, (1 ) ; (2 ) ; (3 ), 11., 12., ( ),,,,,, 1. (1 ),,,,,,,,,,,, :, ;, ;,,

147 2%, 3 000, (2 ),,,, ;,, ;, ;,, 2%, 5 000, 2., 20, 3 000,, ( ),,,, 3.,,,,,,,, ;, ;, ; 4.,,,,,,,, ;, ;,, ;,

148 5. 1998 1 1,,,,,,,, ;,,, ;,, 6.,, (1 ) ( ) ( ) 2003 1 1, ( ) ( ) ( 2003 29 ) A. 71081100 71081200 71081300 ; 26169000, YB 2430 88,, 26169000.10 ( ) ; 26169000, 26169000.90( ) B. 26030000 ( ),,, 26030000.10() 26030000.90 ( ),,, A. B. C.,,, 2003 1 1 ( ),,,

(2 ) 149,,, ( 2003 28 ),, ( ),, : A., ( [ 1998 ]443 ) ( 90 ),, ( ), B.,,,, (3 ), 2003 5 1, ( 2003 37 ), 71101100 71101910 71101990 71131991 71131999,, 2 % 2003 5 1, (4 ), 1994 1 1 ( ),, 110% ;, 150%,, (5 ) ( 2003 17 ),

150 ( [ 2003 ] 44, ), 2003 1 1,, (, 71061000 71069110 71069190 71069210 71069290 )17%,, (6 ) () ( ), () ( ) (),,,,,, ( ),,,,,,,,, ;,,,,,, ( ),,,,,,,,,,,, ( ), 1,,

151, (1 ),, (2 ),,, (3 ),, 30 3,,, 1, ; 30 3, ( ),,,, 6 ( ), 1,, 1,,,, ( ),,,,,,,,,,,, 1.,,,,, [ 3.2], 200,, 40, 50 15 %, 17%,

152 = 200 + 40 + 50 = 290 ( ) = 290 15% = 43.5( ) = 290 + 43.5 = 333.5 ( ) = 333.5 17% = 56.695( ),,,,,,, : = 200 + 40 = 240 ( ) = 240 15% = 36( ) = 240 + 36 = 276 ( ) = 276 17% = 46.92 ( ),, 2.,,,,,,,,,,, [ 3.3], 1 000, 5 20 %, = 1 000-5 = 995( ) = 995 20% = 199 ( ), : = 1 000( ) = 1 000 20% = 200 ( ),, 1, ( ) ( ) :,,, () :,,,,,,, ;,,,,, [ 3.4],

153, 500, 100, 300 60%,, = 500 + 100 = 600() = 600 60% = 360 (),,,,, 300, = 300 + 100 = 400() = 400 60% = 240 (),,, ( ), (1 ) ; (2 ) () ; (3 ) ; (4 ) ( ),,,,,, 0.5, 0.5, 1 1, 1

154,, 90 30,, : 3.4 3.4 / / / / 90 30 90 30 500 3.15 1.50 2.25 1.20 501 1 500 1 501 3 000 3 001 10 000 4.65 7.05 8.10 2.25 3.45 3.90 3.30 4.95 5.85 1.65 2.55 3.00 10 001 9.30 4.65 6.60 3.30 30 1.50 0.60 1.05 0.45 31 150 1.65 0.90 1.35 0.60 151 2.10 1.05 1.50 0.90,,,, 1, : =,,,,,,,,, 90 30,

155 ( ),, ;,,,,,,,,,,,,,,,,,,, ( ),,,,,, (1 ) ; (2 ) ; (3 ) ; (4 ) 24 ( ) 1.,, 15 ( ), 16, 1 % 2.,,,,,,,,,,,

156 3.,, 4.,,,, 5, 3,, 3, (1 ) ; (2 ) ; (3 ) ; (4 ) ; (5 ) 24 48,, ; (6 ), ( 5) ; (7 ) ; (8 ) 10,, ;, ; 24, ;,,,

R CH A PT E ( ),,, (), ;, ;,,,, 100 %,,, ( ),,,,, ( ) 1.,,,,,, (1 ),, : =

158 = -, :, ;,,,, (2 ),,, : = = + + + - + = + - - = - - -,,,,,, : =, 2., 33 % 10,, 3 ( 3 ) 18% ; 3 10 ( 10 )27 %,,, 3.,,, 1/ 12 1/ 4 (1 ), ( ) ;, ; ( ) ; ( ), ( ) = ( ) / ( ) ( )

159 = ( ) = ( ) / ( ) ( ) = ( ) - ( ) (2 ), ( )= 1/ 12 ( 1/ 4),,,,, ;, = ( ) = - ( ) (3 ),,,,,,,,,,, 4.,,, = 5.,,,,, = = - - - - + + - = - - - - - + () = + + 6.

160 = -,, = + - ( ) 1., ( ),, ;,,,,,,,, ( ), = ( ),,,, ;,,, ;,,,,, ;,, 2.

161 3.,,,, ;,,,,,, 4. 5.,,,, 6. (1 ) (2 ),, ;,, = (1 - ) = = = - (3 ),, (4 ),,,, (5 ), ( ),, (6 ) ( )

162 15% 24%,, (7 ) (),,,, (8 ),,, (9 ),,,,,,, 7., (1 ),, (2 ),, (3 ),, (4 ), (5 ) (),,,,, (6 ),, (7 ),,,,, (8 ) ( ),,,,,,,

163, (9 ),,,,,,,,,, ( ) 1.,,,, (1 ),, ( ) ; () :,,,,,,,, (2 ), ( ) ( ) ( ),,

164, ( ) 2 %,, 1.5 % ( )( ), ( ),, ( ) ( ),,,

165 ( ) (3 ), (4 ),,,,,,,,,,,,,, 5 5,, 2.,, (1 ),,,

166,,,, 20%,, 1996 1 1, 500 /, 550 / 1994 5,,,,,,,,,,,,,,,,, [ 95 ]371, 1995,, 100 %,, ( % ) = 100%,,,,, ;,,,,,,,,, ;,, ;, ( ), (2 ), 2% 14% 1.5%

167,,,, ;,, (3 ),,,,,,,, ( ),, (4 ),,,,,, (5 ),,,,,, ( ), ; ( ),,,,,,,,,,, ;,,,,, (6 ),,,

168 1 500 ( 1 500 ), 5 1 500 ( 1 500 ), 5 000, 3, 2%, ;, (7 ),,,,,,,,,,,,,,,,, (8 ) :,,,,,, 3% ( 1.5% ), ;, 3% ( 1.5% ),,,,, + =

169, 3% ( 1.5% ), 3% ( 1.5 % ) =,, : - (9 ),, :,, ;,, ;,,,,,,,, ;,,,,,, A.,,,,, 3 5; 3 ; 2; 1 B.,,,,,,,,,,,

170,,, (10), ( ),, 3 5,,, (11),,,,,, (12),,, (13),,,, 1997 12 31,,,, (14),,,,,,,,,,,,, 5 ;,, 5,

171,,,, ( ),,, ;,, (15), (16),,, ;,, (17),, (18) ( ),,,,,,,,,, (19), (20) ( ), 1.,,, 2., 3.,,,

172 4.,,, 5.,, 6.,, ( ) 7., 8.,,,, ( ) 1.,,, (1 ),, 2 000,,,, (2 ),,,,,,,, ;,,,,,,, (3 ) ;

173 ; ; ; ;, ;, ; ; (, ) ; ; ; ; ; (4 ), ;,,,,, 5 %, ;,,,,,,,, A. = (1 - ) 100% = 12 = B. ( )= ( - ) ( ) = [ ( l - ) ] C. = 2 100% = 12 =

174 D. = ( - ) [ ( + 1) 2 ] 100% = 12 = ( - ) (5 ),,,,, ( ), ;,, 20 ; ( ) ;,, 10, ;, ;,, 5, ( ),, ( ), :, 2.,, (1 ),,,

175,,,,,,,,,,, ;, ;,, 10, :, 15 ; 5,, 3, 10, :, (2 ),,,, 5,, ( ) ; ;,,,,,, 5

176,, ;,, 3., (1 ),,,,,,,,,,, (2 ),,,,, ( ),,,,,,, 1.,,,,,,,,, ( ) (1 ),,

177, A.,,,, B. ( ), ( ),,, (2 ), ( ) ( ) = ( ) (3 ),, ( ),, ( ) ( ), ;,,,, 5,, 1/ 2, (4 ) = ( + ) - ( ), ( ),,,, 2. (1 ),,,,,,,,,

178,,,,,,,,, = / ( 1 - ) = = = - = / ( 1 - ) ( - ),,,,,, (2 ) ( ), 15% 24%,, (3 ),,,,,, ;, = / (1 - ) = = - (4 ),

179,,,,, ( ), ;,, 5 1.,,,,,,, 2., 5 5, 5, (1 ), 5, (2 ) 5,,, (3 ) 5,, 5 (4 ), (5 ), 3., 1993 1 1,, 5 ; 1992, 3 1994 1 1, 1993, 1994,, 4.,,,,,,,, ( ),,, 15, 4,,,

180,, 1/ 12 1/ 4,,, 60,,,,, 1 1 12 31,, 12,,,, ( 1 1 12 31 ),, ( ),,,, ()( ), ( ),,, () ( ), 1.,, (1 ),,,,,

181,, (2 ),,,,,,, ;, ;, (3 ),,,,,,,,,, (4 ),,,,,,, 2.,,, 3.,,,,,,, 25 %,,, 4.,, : ;,,, 25%,,

182 5.,,,,,, ( ), 1.,,,,,,, 2.,,,,, 3., : (1 ),, ( ) (2 ) ( ) ; ; ; ; ; ( ),

183 1. ( ) 2.,,, ( ), 1 1 12 31,,,,, 12,, 12,,,, ( ),, 15 ; 5,, ; 4,,,,,,,,,, 1/ 4, ( ), 1. 2.,,,,

184 1., 2.,,,,,, 60,,,,, 5,,, ( ) 1., ( ), 2.,,,, 3., 4. ( ),,,, 5.,,,,, 6.,,,,, ( ) 1. (1 ) :,,

185,, ;,,,,,,,,,,,, ( ),,,,,,,, 1,, 1, (2 ),,,,,, :,, ; ;,, (3 ),, ( ) (),, (4 ), ( ),,,,,,

186,,, ;, (5 ) ( ),,,,,,,, 5,,,,, 2. (1 ) ; ; (2 ) ; ; ; ; ; ; ; ; ; 3. (1 ),,,,,,,

187 A. ; B., ; C., A. ; B. ; C. ; D.,,,,,,, (2 ),,,,, ( ),,,, (3 ),,, 20% 40%

188 (4 ),,,,,,, (5 ),,,,,, (6 ),,, ;,,,,,,,,,,, A.,,,,,,, B.,,,, C.,, (7 ),,,,,, ( ),

189 3%,,,,,,, ( ),,,,,, :,, ;, A.,, ; B.,, ; C., 2,,,, ;,,,, (8 ),, (1994 1 1 ),,,,, 5 ; ;,, (9 ),,,,,

190 (10),,,, 1 500, 5 ; 1 500, 3 500, 10 ; 500,, 5 : :,,,,, (11),, (12) ( ),,,,,,,, ;,,,, ( ),,,,

191 (13), = - ( + ) = - :, (14), ( ),,, (15),,,,,, 20 % 4., :,, ( ), 1,, (1 ),,,, 1, 2 000 2,, 1991 6 30,, : ;

192 ; A.,, ( ),,,,, B.,,,, C.,, ( ),, ( ),, A.,, B.,,,,, C.,,,,,

193,,,,,,,,,,, A.,, = ( - ),,,,, B.,,,,, 10% ;, C.,, 20, 10, 5,,,,,,,,,,,,,

194,,,,,,,,,,,,,, ;, ; ;,,,,,,,, A.,,, B.,,,,,,,,, C.,,,,, D.,,, ( ),, ( ) (2 ),

195 A.,,,,, B.,,,,,, C.,, D.,, E., ( ) F.,,,,,,,, A., B., C.,, D.,,, A.,, = / ( 12 ) B.,, ;,, 10 (3 ),,

196 ;,,, : ( ),,, A.,, 5 B. 5,, C.,, D., ( ) 1 E., ( ), ( ), ( ),,, 10 ( ), (4 ),,,,,, A. B.,,, C.,,,,,,,,

197,,,,, ;,, A., B., = ( + ) ( + ) C., = ( + ) ( + ) D., 5.,,,,,, (1 ),,,, (2 ),,,, (3 ),,, (4 ),

198,,, :, (1 ),,, ( ), 25% ; 25% ; 50%, 10% ; ; ( ) ; ( ) ; ( ) ;,,,,,, 4 (), A B, A B,,, 30,, 2 000 ;, 2 000 10 000

199 (2 ),,,, ( ) ;, () ;, ;,,,, ( ) ; ( ) ; ;,, ; ( ) ; ( ) ; ; ; ; (3 ),,,,, A. (

200 ),,,,,, ( ) ( ) ( ) B. ( ) ( ), ( ),, ( ) ( ),, C. ( ) ( ),, D.,,,,,,,,,,,, ( ) A.,,

201 ; ; B., ( ),, C.,,,,, (4 ),,,, : ( ),,,,,,,, 30,,,,,, 2 A.,, :, B., 20 C., 5,,, 3,, 10

202,,,,, 3,,,,,, ( ) 1. = 30% = 3% = + 2.,,,, 30 %, 3%,, 33%,,,, 20 %,,,, 2000 1 1,,,,, 10 % 3.,, 15, 5, (1 ) = = 1/ 4 (2 ) = - (1 4) =,

203 ( ),,,, 4.,,, = - ( + + + ), ;,,,,, = 33% 5., ;,, 5,,,, 5, 5,,,,,,,, ; 6.,, ;,,,,,, (1 ),, (2 ),,,,,,,

204 (3 ), 7. (1 ),,,,,,, ( ),,,,,,, (2 ),, 20%, =,,,,,,,, 10%,,,, ( ),, ( ), ([2003] 28 )

205 :,, 2003 7 1,,,,,,,,,,,, 1. 1994 1 1,,,,, 5 % (1 ) 1985 4 11, 1985 5 5 (2 ) 1986 10 6 ( 86 ) 290, (3 ) 1985 5 13 ( 85 ) 122, (4 ) 1985 9 25 ( 85 ) 197, (5 ) 1985 9 19 ( 85 ) 198, (6 ) 1986 11 4 ( 86 ) 273, (7 ) 1985 9 19 ( 85 ) 200, (8 ) 1986 3 1 ( 86 ) 053, (9 ) 1986 3 3 ( 86 ) 055, (10) 1986 2 26 ( 86 ) 046, (11) 1988 12 5 ( 88 ) 333, (12) 1988 12 12 ( 88 ) 337,

206 2. (1 ), A.,, B. ( ), C.,, A. B. C. D. E. ( ) F. G. H. A. B., C.,, (2 ),,,,, ( ),

207 ( ),, 2003 7 1,,,,, (3 ),,,,,,,,,,,,,,,,,,,,,,, 3.,, (1 ),,, (2 ) () ; ; ( ),,,,,

208, (3 ), ( ; ; ; ) ( ), ;,, : ; ; ; : ;, (4 ),,,,, 4.,,, 5% ; 30%, 3 % (1 ),,,,,,, (2 ), ( ),, ;,,, : ( ) ( ; ; ;,, )

209 1998 4 1, ( ),,,,,,,,, ;, 5,, A., ;, B., C., D., E., = 1-10% - 5 % : 10 % = : 33% = (3 ),,,,,,,,,,,

210,,,,, 50%,,,,,,,,,,,,,, ;,,,,,, 3 %,,, ( ) ;,, 15 % 5.,,,,, 15 % 6. (1 ) 1986 1 1, ( 1994 ), 15 (2 ),, 15, 5, 7.,,,,,

211 ( ), 1.,,,,,,,,, 2.,,,,,, : 10, 2% ; 20, 1% ; 30,, 2/ 10, 1/ 20, N/ 30,,,,,,,,,,,, [ 4.1] 2003 5 5,, 10, 5 %,, 5 10, 20,, 33 %, 5, 1,,,, 5% : = 10 33% = 3.3( ) 2,, : = 20 (1-5% ) = 19 ( ) = 19 33% = 6.27 ( ),,,,, [ 4.2], 2 000, 300

212, 1 600, 250 10,,,, = (2 000 + 300-1 600-250) 10 = 4 500 ( ) = 4 500 33% = 1 485 ( ), 300,, = (2 000-300 - 1 600 ) 10 = 1 000( ) = 1 000 33% = 330( ),,,,,, ( ) 1.,,,,,,,,,,,,, ( ) 2%, ;,,, (1 ) ; (2 ), ; (3 ) ( ), 5, (1 ),,,,,,, (2 ),,

213 (3 ) ( ),, (4 ),,,,, :, :,, (5 ), 2.,,,,,,, ( ) 1 500, ( ) 5 ; ( ) 1 500, 3,,, (1 ),,,,,,,, (2 ),,,, ( ) 5, (3 ),,,,,,,,,,, : ;, () ;,, 5 (4 ),,

214, (5 ),,,,, (6 ),,, ( ),,, : : ( ), (1 ) ; (2 ) ( ) ; (3 ),, 5 ( ),,,, [ 4.3] 2001 22 000, 530, 205 2 %, 440, 90 ; 5, 110, 95 185,,, 61.05 2002, 21 253, 22 000,,,,, : 21 253 2% = 425.1, 21 253 5 = 106.3 2002,

215,,, 61.05,,,,, 21 253 0.3 = 12.8,, 40 ( ) :,,, 4,? :, 1/ 12 1/ 4,,,,,,?,,,,,,,,, 45,,,,?, [ 4.4] ( 33 % )2002 50 000,, 20 000, : = (50 000 + 20 000) 33% = 23 100( ) 50 000, : = 50 000 33% = 16 500 ( ), 45,, 4,,,,,, ( [1995] 593 ),,,, 1999, 11 3,,,,? : 4, :,,,??

216,,,,,,,, (1996) 8 :,,,,,,,,, ( ), 33%, : 3 ( ), 18 % ; 3 10 ( ), 27%,,,,, [ 4.5] 2002 10, 2.7 (10 27% ) ; 10.1, 3.333 (10.1 33% ) 0.1, 0.633,,,,,,,,, [ 4.6], 3 2002,, 3, 3.1,, 3 = 3 18% = 0.54( ) 3.1 = 3.1 27% = 0.837 ( ) = 0.837-0.54 = 0.297 ( ), 0.1,, 1: 800, 500,, 2 :,

217 1, :,, 2,,, ( ), 1.,,,,,,,, 2.,, 3 3. (1 ),,, (2 ), ( ) 4.,, 1 5.,, 3, (1 ), 60%,, 3 = + 100% (2 ), 30%,, 2 = 100%

218, :, 60% ;,, 6. 10%, 10% 7. 2000 1 1,,, 3, 60% ( ), ( ) ;, ( ) 1.,, ;, 2.,,,,, ; :,,,,,,,,?, :,,, : ;,,,,,

219 ( ),,,,,, 1. (1 ), (2 ) (3 ), 2. (1 ),, (2 ),,,,,,, ( ),,,,,,,, ( ),,,,,,,,,,, ;,, :,, ;,

220,,,,,,,,,,,, ( ),,,,,, ;,, :,, ( ),,,, ;,,,,,,,, :,,, :,, ;,, ( ),, 30 %, 3%, 33 % 20%,,,, 20%

,, 221 (1 ),,, (2 ),,,, ( ),,,,,,,,,,,,,,,?,,,,,,,,,,, ( ),,,,, 5, 1.,,, 2., ;,,,,,, 3., 5, ( ),, 5 5,, 5, 6, 4., 5,,

222, ;,,,,,, 5 ;,, ( ) 1. ( ), 2. (1 ), 2001 2010, 15%, ( 18 ), 70%,, 15 %,,,, (), (2 ),, (3 ), 70%, : 10,,, 10,,,,

([1994] 209 ) 223,, 15 %,,, (4 ),, ( 18 ) 3., 4. ( ),, ( ), ( ) 1.,, 15 % ;, 2.,, 3 000,,, 15%, 24%, 3., 10,,,,, (1 ),,,, 15% (2 ) ( ), 10,, (3 ), ;,,

224 ( ),,,,,,,, 4., 500, 10,,,,, ( ) 1. ( ) ( ) B B, B ( ), 2.,,,,, (1 ),, (2 ), 1995,,,, 10%,,, 10%,,, ( ),,, 10 % (3 ), (4 ),,,, ( )

225 1.,,,, (, ) (1 ) 6 000 (2 ) 1 500, 50%, 2.,,,, 3. 2002 1 1 ( ) 1.,, 2.,,,, 10%,,, ( ),,, 10%,, ( ) :, 10,,, 1.,,, (1 ), (2 ),,, 2.,

226 ( ),,, ( ),, 1.,,,, 5,,, 40 % 2.,, 5,,, 3. = (1 - ) (1 ) : ( ), ;, ( ) (2 ),,, (3 ) ( 1) ( 2) 40% 100% 4.,,, (1 ), ;,,, ; ;, :, 1,,,

227 (2 ),, 5,, 3 3,, 3,, 60%,,, 5,,

R CH A PT E,,, ( ),,,,,, ;, 365,, 30 90 ( ) 1., 2. 3. 4., (1 ) (2 ) (3 )

229 (4 ), 11, ( ), ( ) 1. 2.,, 3. 4. ( ), ( ) ( ) ( ), ;, ( ) ( ) ( ) ( ) ( ),,,

230 (1 ),, ; (2 ), ; (3 ), ; (4 ), ; (5 ), ; (6 ), ; (7 ), ; (8 ),, ;,,, : (1 ) ; (2 ) ; (3 ) ; (4 ) ; (5 ) ( ), 800, 800, 3 200 (1 ) ; (2 ) ; (3 ) ; (4 ) ; (5 ), ( ),, ;,,,

,, 231,, ;,,,,, ( ) ( [ 1997 ] 43 ) (1 ),, (2 ), (3 ),,,, (4 ),, (5 ) 2% 14% 1.5% (6 ) ( ) 2%, ; (7 ),, : ( ) 1 500, ( ) 0.5 % ; ( ) 1 500, 0.3 % (8 ) ( ),, ;, 800 ( ) 4 000, 800, 4 000, 20%,,,,,,

232,,, ( ),,,,,,,,, ( ),,, ( ), 1., 5 % 45 % 2., 5% 35% 3., 20% ( ),,, 1., 20 %, 30%, 70% 2., 20%,,, 20 000, 20 000 50 000, 30% 40%,,, (5.1 5.3 )

233 5.1 / % 1 500 475 5 0 2 500 2 000 475 1 825 10 25 3 2 000 5 000 1 825 4 375 15 125 4 5 000 20 000 4 375 16 375 20 375 5 20 000 40 000 16 375 31 375 25 1 375 6 40 000 60 000 31 375 45 375 30 3 375 7 60 000 80 000 45 375 58 375 35 6 375 8 80 000 100 000 58 375 70 375 40 10 375 9 100 000 70 375 45 15 375 5.2 / % 1 5 000 4 750 5 0 2 5 000 10 000 4 750 9 250 10 250 3 10 000 30 000 9 250 25 250 20 1 250 4 30 000 50 000 25 250 39 250 30 4 250 5 50 000 39 250 35 6 750 5.3 / % 1 20 000 16 000 20 0 2 20 000 50 000 16 000 37 000 30 2 000 3 50 000 37 000 40 7 000 ( ) 1.,, = - 2. (1 ) ( ),

234,,,, 800, 800,, (2 ), ( ),,,,, 800, 800, (3 ), ( ),,,,, (4 ),, 4 000, (5 ),, ( 5 5 ), (6 ),,,,,,,,,,,, ( ),,,,,, ( ),, (7 )

235,,, 800,,,, 12 = {[ ( + ) 12 - ] - } 12 (8 ),,,, 30,, 12, = [ ( 12 - )- ] 12 ( ),,,, (1 ),,,,,,,, = 12 = - = 12 = - (2 ) = - = -, (3 ),,,,,,,,,,,,

236 ( ) 1. = - 2.,,, 7, 3,, 3.,,,,,,,,,,,, ( ),,,,,,,,,,,,, ( ) (1 ), 20 000, = (2 ), 20 000, = (1 + ) - ( ),,, 30% = (1-30% ) ( ) =

( ) = ( ) = ( ), =, ( ) 237,,, = ( - - )/ ( 1 - ) ( 1) = - ( 2) (1 ),, (260 261 ) ; (2 ), 1.,,, 2. (1 ),,, = + - (2 ), [ 1994 ]089,,,, = ( - - ) (1 - ) = - (3 ), ;, ( ),, ;,, ( ), [ 1994 ] 089,, ; ( ),

238 ( ) 1.,,,,,, = ( - ), (1 ) ( ),,, (2 ),,,,,, (3 ),, ;,,, 5 (4 ),,, 2.,,,,,,,,,, ( ) 1. (1 ) ( ) (2 ),

239, (3 ),, 90 183,,, 90 183, 1,,,, 1,, ;,, (4 ),,,,, 2. (1 ),,,,,,,,,, ;,, (2 ), ( ),, ;,,,,,,, (3 ),

240,,,, 90 183,,,,,,,,, 90 183, 1,,,, 1,, ;,,,,,, ( ) (1995 4 6 [1995] 065 ) ( ),,,, (1 ) ; (2 ) ; (3 ) ; (4 ) ; (5 ) ; (6 ) ; (7 ) ; (8 ) ;

241 (9 ) ; (10) ( ),,,,, ;, ( ),,,, (, ),,,,,,,,,,,,, = ( - - ) (1 - ) = -,,,, 7,,,,,,,, ( 5.4)

242 5.4 ( ) : : : 1 2 3 4 5 6 7 8 9 : : : : 1., 4 + 5 + 6 + 7 + 8 = 3 2. 3.,,,,,,,,,, 60,, 2 %,,,,,,,,,,,,, 1995 4 1 ( ) (1999 12 21 [1999] 241 ),,,

243,, 1.,,,,,, 2.,,, 2000 1 1 (),, (1 ) ; (2 ), ; (3 ) ; (4 ), ; (5 ), ;,,,,, 7,,, 7, 3,,, 30 ; 1, 7, 3,,,, 30, ;,, 1 1 30,,,

244,,,,,, ( ),, 3,,,,,,,,,,,,,, 7,, 1.,, 7, 2.,,,, 7, 30,, 12, 3.,,, 7, 3, 4.,, 30, ; 1, 7, 3, 5.,,,, 30, ;,,, 1 1 30 6.,,,,,,

245 1, 1 1.,,, 2., 3.,, ;, 4.,,,,, (1 ),,,,,, (2 ),,,,,,,,,,,, ( ) ; ; ; ; ;, ; ;,,,,, ( ),,,,,,

246, [ 2002 ]629, (, 1 ), 1,,,,, 800, 800,, [ 5.1] 2003 12 5 000, 25 000, 5 000, 20 000 [ ] (1 ) = (5 000-800 ) 15% - 125 = 505( ) = 25 000 25% - 1 375 = 4 875( ) = 505 + 4 875 = 5 380( ) (2 ) = (5 000-800 ) 15% - 125 = 505( ) = 20 000 15% - 125 = 625( ) = 25 000 20% - 375 = 3 625 ( ) = 505 + 625 + 3 625 = 4 755 ( ) (3 ), 625 ( 5 380-4 755 ),,,, [1996] 206,, ;,,,,, ;,,,,,,,,,,,,,

247,,,, [ 5.2],, 2 000, 2003 12, 36 000 [ ] (1 ) = [ ( 2 000-800) 10% - 25 ] 12 = 1 140( ) = 36 000 25% - 1 375 = 7 625( ) 8 765 ( 1 140 + 7 625 ) (2 ),, = [ ( 2 000 + 3 000-800) 15% - 125] 12 = 6 060 ( ) (3 ), 2 705 (8 765-6 060), = - 12-12,, 12,, [ 5.3], 5 000, 80 000,, {[ (5 000 12 + 80 000) 12-800] 20% - 375} 12 = 1 798.33 12 21 580( ), = [ (5 000-800) 15% - 125] 12 + ( 80 000 35% - 6 375) = 6 060 + 21 625 = 27 685( ),,, 6105 (27 685-21 580),,,,, 30% = 30%

248 = ( ) = ( - ) - [ 5.4] 8 000, 2 000, 1 000,,? 2 000,, 30% = 8 000 (1-20% ) 30% = 1 920( ) 2 000, 1 000,, 4 000, = (1-20% ) = ( - ) 20%, [8 000 ( 1-20% ) - 1 920 ] 20% = 896 ( ),,,,,,,,,,, 1.,,, 2. ( ), ( ),,, = ( - ) -,,,, 3.,

249,, 4.,,,,,, 5 5., 6., = ( - ) - - [ 5.5],, 120 000,, 50 000, B 7 200, ( ) : = ( 10 000-4 000) 20% - 375 = 825 ( ) = 825 12 = 9 900( ) : = 50 000 ( 1-20% ) 20% = 8 000 ( ) = 9 900 + 8 000 = 17 900( ), 17 900 B 7 200,,, 10 200 (17 900-7 200 ) B,, 5 B,,, 5 % 35 %,, ( ),, 2000

250 9,,,, 2000 1 1,,,,, [ 5.6] 2001, 500 50 50%,, 50%, ( ),,,,, 2002 20,,, 1.2, = (20 + 1.2 ) 33% = 6.996 ( ) = 20-6.996 = 13.004( ) = 13.004 (450 500) = 11.703 6( ) = 11.703 6 20% = 2.340 72 ( ),,,, = (20 + 1.2 ) 35% - 0.675 = 6.745( ),,,, [ 5.7],2002 2, 120 000, 50, 40, 2 000 = (20 + 1.2 + 12-10 - 0.2) 35% - 0.675 = 7.375 ( ),,,,, = 20 35% - 0.675 = 6.325 ( ), 1.05 ( 7.375-6.325 ) 1999 10, 1999 11,,

251,,,,,,,,, 1. (1 ) (2 ) (3 ) (4 ),,,,,,, 2.,,,,,,, 3.,, 4., 5.,, 6. 1, 1994 6 1, ; l,, 7. (, )

252,, 8. (1 ) ;, ; 5, (2 ),,,,, (3 ), B, B ( ),,, ; ; ; ;, ;, ;, 9.,,, (1 ) ; (2 ) ; (3 ) 10.,, 11. (1 ),,, (2 ),,,, ;, (3 ),,,,,, ( 1)

253, 90,, (4 ),,, (5 ),, ( )( ),, 12., ; ; 13., ;, 14. (1 ) ; (2 ), ; (3 ),

CH A PT E R ( ),,,, ( ),, ( ) ( ), 7 % 5% 1%,,, 7%, 5 %, 1 %,,, 7%,, 7 % 5 % 1 % ( ),, ( ),,,, (1 ) (2 ) (3 ),

255,,,,,,,,,,, ( ),,,,,,,,,,,, ( ),,,,,,,,, ;,,,,,,,,,, [ 6.1], :,, 2003 4, 65 000, 5 000, = (65 000 + 5 000 ) ( 1-30% ) 30% = 30 000( ) = 30 000 7% = 2100 ( ) = (65 000 + 5 000 ) ( 1-30% ) 30% = 30 000( ) = 30 000 5% = 1 500 ( )

256,, 600, ( ),, 1.,, 2.,,, 3., ;, ( ), ;,,, ;, ; ( ) 1.,,, 2. 3.,, 4.

257 5. ( ) 1.,,,,, ;, 2.,,, 3.,, ;,, 4.,,, 5,,, 5.,, 6.,,, 7.,, 8.,, 5, 5 ( ),, 6.1 6.1

258, ( ),,, 5 5 : B, 1999 6 1, B 4 3 ( ) 1., = 2. (1 ) = ( + ) 5 = (2 ) = 5

259 (3 ) =,,,, ( ) 1, ; 1, 5, 5, 1 ( ),,,,,,,,,, ( ),,, (),,, ( 1 ),, ( ),,, ;, (),,,,, ( ),,,,, [ 6.2],, 3, 5 000 = 5 000 3 1 = 15 ( ), 3, 1 1, 3,,,

260,, ( ),, [ 6.3] 2002,, 300 3, 150 200 300, 650 = 300 0.05 = 0.015 ( ) 2003,,, 200 5, 150 150 120 130 100 = 200 0.05 = 0.01( ),,,,,,,,,,, ( ),,,,,,, 5,,,,,,,,,,,,,,,,,,,,, 5,, 5, ( ),,,

261,,, ;,,,,,, [ 6.4] :,, 100, 5 = ( 1 000 000 + 50 000 ) 0.5 = 525( ),,,,,,,,,,, 0.5, 0.3, ;,,,, 0.5,,,,,,, 20, 80, = 800 000 0.3 + 200 000 0.5 + 50 000 0.5 = 240 + 100 + 25 = 365 ( ), 160 ( 525-365 ) ( ) 1., 2., 3.,,, 4. 5. 6.,,,, 7.,, ( ) 1., 2.,,

262 3., 4.,, (), ;,, ;,, 5. 6. ( ) 1.,,, 2.,, ;, 3. 4.,,, ( ) ( ),,,,, ( ), ; ; ;,,,,,,

263 ( ) 1.,, 2., 3.,,, ( ) 3 % 5%,,, ( ), =,, ( ),,,,,,, ( ),,,, ( ) 10,, ( ),

264,, ( ),,, ( ),,,,,,,, ;,,,,,,,,, ;,,,,, ;,,,,,,,,,?,, [ 6.5] 2002 2, 500 500, 500,,, 500, 5%, : = 500 5% = 25 ( ),,,,,, 25

265 [ 6.6], 2002 8, 500 ( ) ;, 300, 300?,,,, = 300 5% = 15 ( ),,,, ( ),,,,,,,,,,,,,,,, ( ),,,,,,,, ;, : ; [ 6.7], 800, 600,,,, 5 %, : = (800-600) 5% = 10( ), 200, 10,?,,,,,, 200

266, 200,, 600, 800,, ( ), [ 6.8] 800, 800,,,,, : = 800 5% = 40 ( ), : = 800 5% = 40 ( ),,,, 850,, = 850 5% = 42.5 ( ),,,, ( ), 1.,, ( ) ;, () ;,,, : (1 ) ; (2 ) ; (3 ) ; (4 ) ; (5 ) 2.,,, 3., 4.,,

267 5. : ; 6.,, 7.,,, 8.,, 9., 10., 11.,,, 12.,, 13.,,, 14.,,,, 15. 26.62% 2000, 2001 16.62%,,,, 16.,,,,,,, 17. ( [2001] 161 2001 10 31 ),, 2001 10 31 (1 ),, ( ),

268,,, ;, ;, ;, (2 ),,, ;,,,,,, (3 ),, ;,,,, (4 ) ;,,, ;,, (5 ),, ( ), ;,,, 18.,,, 19.,,,, 20.,,

1. 1950 2. ( www.china tax.cn ) 3... :,2003 4... :,2004 5... :,2004 6.,.. :,2002