{"id":1295,"date":"2026-04-27T10:41:16","date_gmt":"2026-04-27T10:41:16","guid":{"rendered":"https:\/\/infonew22.com.ge\/?p=1295"},"modified":"2026-04-27T10:41:17","modified_gmt":"2026-04-27T10:41:17","slug":"%e1%83%a0%e1%83%90-%e1%83%a8%e1%83%94%e1%83%9b%e1%83%97%e1%83%ae%e1%83%95%e1%83%94%e1%83%95%e1%83%90%e1%83%a8%e1%83%98-%e1%83%a8%e1%83%94%e1%83%98%e1%83%ab%e1%83%9a%e1%83%94%e1%83%91%e1%83%90","status":"publish","type":"post","link":"https:\/\/infonew22.com.ge\/?p=1295","title":{"rendered":"\u10e0\u10d0 \u10e8\u10d4\u10db\u10d7\u10ee\u10d5\u10d4\u10d5\u10d0\u10e8\u10d8 \u10e8\u10d4\u10d8\u10eb\u10da\u10d4\u10d1\u10d0 \u10d3\u10d0\u10d0\u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10dd\u10db \u10e1\u10d0\u10ee\u10d4\u10da\u10db\u10ec\u10d8\u10e4\u10dd\u10db \u10d8\u10de\u10dd\u10d7\u10d4\u10d9\u10e3\u10e0\u10d8 \u10e1\u10d4\u10e1\u10ee\u10d8\u10e1 \u10de\u10e0\u10dd\u10ea\u10d4\u10dc\u10e2\u10d4\u10d1\u10d8."},"content":{"rendered":"\n<p>\u10e1\u10e3\u10d1\u10e1\u10d8\u10d3\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d8 \u10d8\u10de\u10dd\u10d7\u10d4\u10d9\u10e3\u10e0\u10d8 \u10e1\u10d4\u10e1\u10ee\u10d8\u10e1 \u10e1\u10d0\u10ee\u10d4\u10da\u10db\u10ec\u10d8\u10e4\u10dd \u10de\u10e0\u10dd\u10d2\u10e0\u10d0\u10db\u10d0 \u10d9\u10d5\u10da\u10d0\u10d5 \u10d2\u10e0\u10eb\u10d4\u10da\u10d3\u10d4\u10d1\u10d0. \u10de\u10e0\u10dd\u10d2\u10e0\u10d0\u10db\u10d8\u10e1 \u10db\u10d8\u10d6\u10d0\u10dc\u10d8\u10d0 \u10db\u10e0\u10d0\u10d5\u10d0\u10da\u10e8\u10d5\u10d8\u10da\u10d8\u10d0\u10dc\u10d8 \u10d0\u10dc\/\u10d3\u10d0 \u10d0\u10ee\u10d0\u10da\u10e8\u10d4\u10eb\u10d4\u10dc\u10d8\u10da\u10d8 \u10e8\u10d5\u10d8\u10da\u10d8\u10e1 \u10db\u10e5\u10dd\u10dc\u10d4 \u10dd\u10ef\u10d0\u10ee\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1 \u10e1\u10d0\u10ea\u10ee\u10dd\u10d5\u10e0\u10d4\u10d1\u10d4\u10da\u10d8 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\u10d2\u10d0\u10db\u10dd\u10e5\u10d5\u10d4\u10e7\u10dc\u10d4\u10d1\u10e3\u10da\u10d8.<\/p>\n\n\n\n<p>\u10de\u10e0\u10dd\u10d2\u10e0\u10d0\u10db\u10d8\u10d7 \u10e1\u10d0\u10e0\u10d2\u10d4\u10d1\u10da\u10dd\u10d1\u10d8\u10e1 \u10d4\u10e0\u10d7-\u10d4\u10e0\u10d7\u10d8 \u10d0\u10e3\u10ea\u10d8\u10da\u10d4\u10d1\u10d4\u10da\u10d8 \u10de\u10d8\u10e0\u10dd\u10d1\u10d0\u10d0, \u10e0\u10dd\u10db \u10dd\u10ef\u10d0\u10ee\u10e1 \u10f0\u10e7\u10d0\u10d5\u10d3\u10d4\u10e1 1 \u10ec\u10da\u10d0\u10db\u10d3\u10d4 \u10d0\u10e1\u10d0\u10d9\u10d8\u10e1 \u10e8\u10d5\u10d8\u10da\u10d8.<\/p>\n\n\n\n<p>\u10e1\u10d0\u10d0\u10d2\u10d4\u10dc\u10e2\u10dd \u10e3\u10d6\u10e0\u10e3\u10dc\u10d5\u10d4\u10da\u10e7\u10dd\u10e4\u10e1 \u10d1\u10d4\u10dc\u10d4\u10e4\u10d8\u10ea\u10d8\u10d0\u10e0\u10d8\u10e1 \u10db\u10d8\u10d4\u10e0 \u10de\u10e0\u10dd\u10d2\u10e0\u10d0\u10db\u10d8\u10e1 \u10e4\u10d0\u10e0\u10d2\u10da\u10d4\u10d1\u10e8\u10d8 \u10d0\u10e6\u10d4\u10d1\u10e3\u10da\u10d8 \u10d8\u10de\u10dd\u10d7\u10d4\u10d9\u10e3\u10e0\u10d8 \u10e1\u10d4\u10e1\u10ee\u10d8\u10e1 \u10e1\u10d0\u10de\u10e0\u10dd\u10ea\u10d4\u10dc\u10e2\u10dd \u10d2\u10d0\u10dc\u10d0\u10d9\u10d5\u10d4\u10d7\u10d8\u10e1 \u10e1\u10e3\u10d1\u10e1\u10d8\u10d3\u10d8\u10e0\u10d4\u10d1\u10d0\u10e1 60 \u10d7\u10d5\u10d8\u10e1 \u10d2\u10d0\u10dc\u10db\u10d0\u10d5\u10da\u10dd\u10d1\u10d0\u10e8\u10d8 \u10e8\u10d4\u10db\u10d3\u10d4\u10d2\u10d8 \u10de\u10d8\u10e0\u10dd\u10d1\u10d4\u10d1\u10d8\u10d7:<\/p>\n\n\n\n<p><strong>\u10e0\u10d4\u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10d8\u10e0\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10dc\u10d0\u10d9\u10d5\u10d4\u10d7\u10e1 \u10d2\u10d0\u10db\u10dd\u10d9\u10da\u10d4\u10d1\u10e3\u10da\u10d8 3,5%, \u10db\u10d0\u10d2\u10e0\u10d0\u10db \u10d0\u10e0\u10d0\u10e3\u10db\u10d4\u10e2\u10d4\u10e1 6%\u10d8\u10e1 \u10dd\u10d3\u10d4\u10dc\u10dd\u10d1\u10d8\u10d7 &#8211; \u10d7\u10e3 \u10db\u10e1\u10d4\u10e1\u10ee\u10d4\u10d1\u10d4\u10da\u10e1 \u10f0\u10e7\u10d0\u10d5\u10e1 1 \u10d0\u10dc 2 \u10e8\u10d5\u10d8\u10da\u10d8;<\/strong><\/p>\n\n\n\n<p><strong>\u10e0\u10d4\u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10d8\u10e0\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10dc\u10d0\u10d9\u10d5\u10d4\u10d7\u10e1 \u10d2\u10d0\u10db\u10dd\u10d9\u10da\u10d4\u10d1\u10e3\u10da\u10d8 1,5%, \u10db\u10d0\u10d2\u10e0\u10d0\u10db \u10d0\u10e0\u10d0\u10e3\u10db\u10d4\u10e2\u10d4\u10e1 8%-\u10d8\u10e1 \u10dd\u10d3\u10d4\u10dc\u10dd\u10d1\u10d8\u10d7 &#8211; \u10d7\u10e3 \u10db\u10e1\u10d4\u10e1\u10ee\u10d4\u10d1\u10d4\u10da\u10e1 \u10f0\u10e7\u10d0\u10d5\u10e1 3 \u10d0\u10dc \u10db\u10d4\u10e2\u10d8 \u10e8\u10d5\u10d8\u10da\u10d8.<\/strong><\/p>\n\n\n\n<p>\u10de\u10e0\u10dd\u10d2\u10e0\u10d0\u10db\u10d8\u10e1 \u10e4\u10d0\u10e0\u10d2\u10da\u10d4\u10d1\u10e8\u10d8 \u10d1\u10d4\u10dc\u10d4\u10e4\u10d8\u10ea\u10d8\u10d0\u10e0\u10d8\u10e1 \u10db\u10d8\u10d4\u10e0 \u10d0\u10e1\u10d0\u10d7\u10d5\u10d8\u10e1\u10d4\u10d1\u10d4\u10da\u10d8 \u10e1\u10d4\u10e1\u10ee(\u10d4\u10d1)\u10d8\u10e1 \u10ef\u10d0\u10db\u10e3\u10e0\u10d8 \u10db\u10d0\u10e5\u10e1\u10d8\u10db\u10d0\u10da\u10e3\u10e0\u10d8 \u10db\u10dd\u10ea\u10e3\u10da\u10dd\u10d1\u10d0\u10d0 200 000 \u10da\u10d0\u10e0\u10d8. \u10d0\u10db\u10d0\u10e1\u10d7\u10d0\u10dc, \u10e1\u10d4\u10e1\u10ee\u10d8\u10d7 \u10e8\u10d4\u10e1\u10d0\u10eb\u10d4\u10dc\u10d8 \u10d1\u10d8\u10dc\u10d8\u10e1\/\u10e1\u10d0\u10ee\u10da\u10d8\u10e1 \u10e6\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d4\u10d1\u10d0 \u10e8\u10d4\u10e1\u10d0\u10eb\u10da\u10dd\u10d0 \u10d0\u10ed\u10d0\u10e0\u10d1\u10d4\u10d1\u10d3\u10d4\u10e1 200 000 \u10da\u10d0\u10e0\u10e1.<\/p>\n\n\n\n<p>\u10de\u10e0\u10dd\u10d2\u10e0\u10d0\u10db\u10d8\u10e1 \u10db\u10d8\u10d6\u10dc\u10d4\u10d1\u10d8\u10e1\u10d0\u10d7\u10d5\u10d8\u10e1 \u10e8\u10d5\u10d8\u10da\u10d0\u10d3 \u10db\u10d8\u10d8\u10e9\u10dc\u10d4\u10d5\u10d0 \u10db\u10ee\u10dd\u10da\u10dd\u10d3 \u10d0\u10e0\u10d0\u10e1\u10e0\u10e3\u10da\u10ec\u10da\u10dd\u10d5\u10d0\u10dc\u10d8 \u10e8\u10d5\u10d8\u10da\u10d8\/\u10e8\u10d5\u10d8\u10da\u10d0\u10d3 \u10d0\u10e7\u10d5\u10d0\u10dc\u10d8\u10da\u10d8\/\u10d2\u10d4\u10e0\u10d8.<\/p>\n\n\n\n<p>\u10de\u10e0\u10dd\u10d2\u10e0\u10d0\u10db\u10d0 \u10ee\u10dd\u10e0\u10ea\u10d8\u10d4\u10da\u10d3\u10d4\u10d1\u10d0 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10e7\u10d5\u10d4\u10da\u10d0 \u10e0\u10d4\u10d2\u10d8\u10dd\u10dc\u10e1\u10d0 \u10d3\u10d0 \u10d7\u10d1\u10d8\u10da\u10d8\u10e1\u10e8\u10d8.<\/p>\n\n\n\n<p><strong>\u10de\u10dd\u10e0\u10d2\u10d0\u10db\u10d8\u10d7 \u10e1\u10d0\u10e0\u10d2\u10d4\u10d1\u10da\u10dd\u10d1\u10d8\u10e1 \u10e3\u10e4\u10da\u10d4\u10d1\u10d0 \u10d0\u10e5\u10d5\u10d7:<\/strong><\/p>\n\n\n\n<p>A) \u10dd\u10ef\u10d0\u10ee\u10d8\/\u10db\u10d0\u10e0\u10e2\u10dd\u10ee\u10d4\u10da\u10d0 \u10db\u10e8\u10dd\u10d1\u10d4\u10da\u10d8\/\u10e5\u10d5\u10e0\u10d8\u10d5\u10d8 \u10d7\u10e3 \u10e1\u10d4\u10e1\u10ee\u10d8\u10e1 \u10d0\u10e6\u10d4\u10d1\u10d8\u10e1 \u10db\u10dd\u10db\u10d4\u10dc\u10e2\u10e8\u10d8 \u10f0\u10e7\u10d0\u10d5\u10e1 2021 \u10ec\u10da\u10d8\u10e1 &nbsp;1 \u10e1\u10d4\u10e5\u10e2\u10d4\u10db\u10d1\u10e0\u10d8\u10e1 \u10e8\u10d4\u10db\u10d3\u10d4\u10d2 \u10d3\u10d0\u10d1\u10d0\u10d3\u10d4\u10d1\u10e3\u10da\u10d8 1 \u10ec\u10da\u10d0\u10db\u10d3\u10d4 \u10d0\u10e1\u10d0\u10d9\u10d8\u10e1 \u10e8\u10d5\u10d8\u10da\u10d8;<\/p>\n\n\n\n<p>B) \u10dd\u10ef\u10d0\u10ee\u10e1\/\u10db\u10d0\u10e0\u10e2\u10dd\u10ee\u10d4\u10da\u10d0 \u10db\u10e8\u10dd\u10d1\u10d4\u10da\u10e1\/\u10e5\u10d5\u10e0\u10d8\u10d5\u10e1, \u10d7\u10e3 \u10e1\u10d4\u10e1\u10ee\u10d8\u10e1 \u10d0\u10e6\u10d4\u10d1\u10d8\u10e1 \u10db\u10dd\u10db\u10d4\u10dc\u10e2\u10e8\u10d8 \u10e7\u10d0\u10d5\u10e1 3 \u10d0\u10dc \u10db\u10d4\u10e2\u10d8 \u10e8\u10d5\u10d8\u10da\u10d8 \u10d3\u10d0 \u10d0\u10db \u10de\u10e0\u10dd\u10d2\u10e0\u10d0\u10db\u10d8\u10e1 \u10e4\u10d0\u10e0\u10d2\u10da\u10d4\u10d1\u10e8\u10d8 \u10e1\u10d4\u10e1\u10ee\u10e1 \u10d0\u10d8\u10e6\u10d4\u10d1\u10e1 2022 \u10ec\u10da\u10d8\u10e1 1 \u10e1\u10d4\u10e5\u10e2\u10d4\u10db\u10d1\u10e0\u10d8\u10e1 \u10e9\u10d0\u10d7\u10d5\u10da\u10d8\u10d7;<\/p>\n\n\n\n<p>C) \u10dd\u10ef\u10d0\u10ee\u10d8\/\u10db\u10d0\u10e0\u10e2\u10dd\u10ee\u10d4\u10da\u10d0 \u10db\u10e8\u10dd\u10d1\u10d4\u10da\u10d8\/\u10e5\u10d5\u10e0\u10d8\u10d5\u10d8, \u10e0\u10dd\u10db\u10d4\u10da\u10e1\u10d0\u10ea \u10e1\u10d4\u10e1\u10ee\u10d8\u10e1 \u10d0\u10e6\u10d4\u10d1\u10d8\u10e1 \u10db\u10dd\u10db\u10d4\u10dc\u10e2\u10e8\u10d8 \u10f0\u10e7\u10d0\u10d5\u10e1 \u10d0\u10e0\u10d0\u10e1\u10e0\u10e3\u10da\u10ec\u10da\u10dd\u10d5\u10d0\u10dc\u10d8 \u10e8\u10d5\u10d8\u10da\u10d8, \u10e0\u10dd\u10db\u10da\u10d8\u10e1 \u10d0\u10e7\u10d5\u10d0\u10dc\u10d0 \u10d2\u10d0\u10dc\u10ee\u10dd\u10e0\u10ea\u10d8\u10d4\u10da\u10d3\u10d0 2021 \u10ec\u10da\u10d8\u10e1 1 \u10e1\u10d4\u10e5\u10e2\u10d4\u10db\u10d1\u10e0\u10d8\u10e1 \u10e8\u10d4\u10db\u10d3\u10d4\u10d2.<\/p>\n\n\n\n<p>A \u10d3\u10d0 C 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