{"id":1492,"date":"2025-11-14T14:09:42","date_gmt":"2025-11-14T13:09:42","guid":{"rendered":"https:\/\/sks-stb.de\/%d0%bd%d0%b0%d1%86%d0%b8%d0%be%d0%bd%d0%b0%d0%bb%d1%8c%d0%bd%d0%be%d0%b5-%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%be%d0%b2%d0%be%d0%b5-%d0%bf%d1%80%d0%b0%d0%b2%d0%be\/"},"modified":"2026-05-29T12:08:42","modified_gmt":"2026-05-29T10:08:42","slug":"%d0%bd%d0%b0%d1%86%d0%b8%d0%be%d0%bd%d0%b0%d0%bb%d1%8c%d0%bd%d0%be%d0%b5-%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%be%d0%b2%d0%be%d0%b5-%d0%bf%d1%80%d0%b0%d0%b2%d0%be","status":"publish","type":"page","link":"https:\/\/sks-stb.de\/ru\/%d1%83%d1%81%d0%bb%d1%83%d0%b3%d0%b8\/%d0%bd%d0%b0%d1%86%d0%b8%d0%be%d0%bd%d0%b0%d0%bb%d1%8c%d0%bd%d0%be%d0%b5-%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%be%d0%b2%d0%be%d0%b5-%d0%bf%d1%80%d0%b0%d0%b2%d0%be\/","title":{"rendered":"\u041d\u0430\u0446\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u043e\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0435 \u043f\u0440\u0430\u0432\u043e"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1492\" class=\"elementor elementor-1492 elementor-207\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c485941 e-flex e-con-boxed e-con e-parent\" data-id=\"c485941\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7926400 elementor-widget elementor-widget-heading\" data-id=\"7926400\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">\u041d\u0430\u0446\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u043e\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0435 \u043f\u0440\u0430\u0432\u043e<\/h1>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-721d69f e-flex e-con-boxed e-con e-parent\" data-id=\"721d69f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fc81c52 elementor-widget elementor-widget-heading\" data-id=\"fc81c52\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0412\u043e\u0441\u043f\u043e\u043b\u044c\u0437\u0443\u0439\u0442\u0435\u0441\u044c \u043d\u0430\u0448\u0438\u043c\u0438 \u043a\u0440\u0435\u0430\u0442\u0438\u0432\u043d\u044b\u043c\u0438 \u0440\u0435\u0448\u0435\u043d\u0438\u044f\u043c\u0438!\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a88009a e-con-full e-flex e-con e-parent\" data-id=\"a88009a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a1db31c elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"a1db31c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3928ca8 e-flex e-con-boxed e-con e-child\" data-id=\"3928ca8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c32da33 elementor-icon-list--layout-inline elementor-align-center elementor-mobile-align-start elementor-hidden-mobile elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"c32da33\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items elementor-inline-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">\u041a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0435 \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u043b\u0438\u0446<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">\u041a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0435 \u0442\u043e\u0432\u0430\u0440\u0438\u0449\u0435\u0441\u0442\u0432<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">\u041a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0435 \u0444\u0438\u0437\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u043b\u0438\u0446<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6be6957 elementor-align-center elementor-mobile-align-start elementor-hidden-desktop elementor-hidden-laptop 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class=\"elementor-icon-list-text\">\u041a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0435 \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u043b\u0438\u0446<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">\u041a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0435 \u0442\u043e\u0432\u0430\u0440\u0438\u0449\u0435\u0441\u0442\u0432<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">\u041a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0435 \u0444\u0438\u0437\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u043b\u0438\u0446<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d1acb36 e-con-full e-flex e-con e-parent\" data-id=\"d1acb36\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-4587660 e-con-full e-flex e-con e-child\" data-id=\"4587660\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-e6645ce e-grid e-con-full e-con e-child\" data-id=\"e6645ce\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a8b591d elementor-widget elementor-widget-image\" data-id=\"a8b591d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"534\" src=\"https:\/\/sks-stb.de\/wp-content\/uploads\/2025\/11\/ZSC_0281-2-1024x683.jpeg\" class=\"attachment-large size-large wp-image-1478\" alt=\"\" srcset=\"https:\/\/sks-stb.de\/wp-content\/uploads\/2025\/11\/ZSC_0281-2-1024x683.jpeg 1024w, https:\/\/sks-stb.de\/wp-content\/uploads\/2025\/11\/ZSC_0281-2-300x200.jpeg 300w, https:\/\/sks-stb.de\/wp-content\/uploads\/2025\/11\/ZSC_0281-2-768x512.jpeg 768w, https:\/\/sks-stb.de\/wp-content\/uploads\/2025\/11\/ZSC_0281-2-1536x1024.jpeg 1536w, https:\/\/sks-stb.de\/wp-content\/uploads\/2025\/11\/ZSC_0281-2-2048x1365.jpeg 2048w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ae56a97 e-con-full e-flex e-con e-child\" data-id=\"ae56a97\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fd681df elementor-widget elementor-widget-text-editor\" data-id=\"fd681df\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u041a\u043e\u043c\u043f\u0430\u043d\u0438\u044f SKS Steuerberatung \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u043b\u044f\u0435\u0442 \u043f\u043e\u043b\u043d\u044b\u0439 \u0441\u043f\u0435\u043a\u0442\u0440 \u0443\u0441\u043b\u0443\u0433, \u043e\u0442 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0438\u0439 \u043f\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044e \u0438&nbsp;\u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u044c\u0441\u043a\u043e\u0439 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438, \u0432\u043a\u043b\u044e\u0447\u0430\u044f \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u0435 \u043e\u0441\u043d\u043e\u0432\u043d\u044b\u043c\u0438 \u0441\u0440\u0435\u0434\u0441\u0442\u0432\u0430\u043c\u0438 \u0438&nbsp;\u0438\u0445 \u0443\u0447\u0435\u0442, \u0438&nbsp;\u0434\u043e \u0431\u0438\u0437\u043d\u0435\u0441-\u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f. \u0411\u043b\u0430\u0433\u043e\u0434\u0430\u0440\u044f \u043e\u0431\u0448\u0438\u0440\u043d\u043e\u043c\u0443 \u0438&nbsp;\u0440\u0430\u0437\u043d\u043e\u0441\u0442\u043e\u0440\u043e\u043d\u043d\u0435\u043c\u0443 \u043e\u043f\u044b\u0442\u0443 SKS Steuerberatung \u043d\u0430\u0448\u0438 \u043a\u043b\u0438\u0435\u043d\u0442\u044b \u043f\u043e\u043b\u0443\u0447\u0430\u044e\u0442 \u043f\u0440\u0435\u0438\u043c\u0443\u0449\u0435\u0441\u0442\u0432\u0430 \u043d\u0435 \u0442\u043e\u043b\u044c\u043a\u043e \u043e\u0442 \u0442\u0440\u0430\u0434\u0438\u0446\u0438\u043e\u043d\u043d\u044b\u0445, \u043d\u043e \u0438&nbsp;\u043e\u0442 \u0441\u043e\u0432\u0440\u0435\u043c\u0435\u043d\u043d\u044b\u0445 \u043c\u0435\u0442\u043e\u0434\u043e\u0432 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f, \u043f\u043e\u0441\u0440\u0435\u0434\u0441\u0442\u0432\u043e\u043c \u043f\u0440\u0438\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u0438\u043d\u043d\u043e\u0432\u0430\u0446\u0438\u043e\u043d\u043d\u043e\u0433\u043e \u0438&nbsp;\u0442\u0432\u043e\u0440\u0447\u0435\u0441\u043a\u043e\u0433\u043e \u043f\u043e\u0434\u0445\u043e\u0434\u0430 \u043a&nbsp;\u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u043c\u0443 \u043f\u0440\u0430\u0432\u0443 \u0438&nbsp;\u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u043c\u0443 \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0443. <\/p><p>\u0412\u043e\u0437\u0440\u0430\u0441\u0442\u0430\u044e\u0449\u0430\u044f \u0441\u043b\u043e\u0436\u043d\u043e\u0441\u0442\u044c \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430 \u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u0434\u043b\u044f \u043d\u0430\u0448\u0438\u0445 \u043a\u043b\u0438\u0435\u043d\u0442\u043e\u0432 \u043d\u0435 \u043d\u0435\u0434\u043e\u0441\u0442\u0430\u0442\u043a\u043e\u043c, \u0430&nbsp;\u043f\u0440\u0435\u0438\u043c\u0443\u0449\u0435\u0441\u0442\u0432\u043e\u043c. \u0421\u0438\u043b\u044c\u043d\u0430\u044f \u0441\u0442\u043e\u0440\u043e\u043d\u0430 SKS Steuerberatung \u0437\u0430\u043a\u043b\u044e\u0447\u0430\u0435\u0442\u0441\u044f \u0432&nbsp;\u0437\u043d\u0430\u043d\u0438\u0438 \u0438&nbsp;\u0433\u0438\u0431\u043a\u043e\u043c \u0438&nbsp;\u0434\u0438\u043d\u0430\u043c\u0438\u0447\u043d\u043e\u043c \u043f\u0440\u0438\u043c\u0435\u043d\u0435\u043d\u0438\u0438 \u0432\u0441\u0435\u0445 \u0442\u0435\u043a\u0443\u0449\u0438\u0445 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u0439 \u0438&nbsp;\u043d\u043e\u0432\u043e\u0432\u0432\u0435\u0434\u0435\u043d\u0438\u0439 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430 \u0438&nbsp;\u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u043f\u0440\u0430\u0432\u0430. \u0422\u0449\u0430\u0442\u0435\u043b\u044c\u043d\u043e \u0430\u043d\u0430\u043b\u0438\u0437\u0438\u0440\u0443\u044f \u0438&nbsp;\u043f\u043b\u0430\u043d\u0438\u0440\u0443\u044f \u043f\u043e\u0441\u043b\u0435\u0434\u0441\u0442\u0432\u0438\u044f, \u043c\u044b \u043d\u0430\u0445\u043e\u0434\u0438\u043c \u043e\u043f\u0442\u0438\u043c\u0430\u043b\u044c\u043d\u044b\u0435 \u0440\u0435\u0448\u0435\u043d\u0438\u044f \u0434\u043b\u044f \u043d\u0430\u0448\u0438\u0445 \u043a\u043b\u0438\u0435\u043d\u0442\u043e\u0432. \u041f\u0440\u0438\u043d\u0438\u043c\u0430\u044f \u0432\u043e \u0432\u043d\u0438\u043c\u0430\u043d\u0438\u0435 \u0432\u0441\u0435 \u0430\u043a\u0442\u0443\u0430\u043b\u044c\u043d\u044b\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0435 \u0438&nbsp;\u044d\u043a\u043e\u043d\u043e\u043c\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u0430\u0441\u043f\u0435\u043a\u0442\u044b, SKS Steuerberatung \u043f\u0440\u0435\u0434\u043b\u0430\u0433\u0430\u0435\u0442 \u0432\u0441\u0435\u043e\u0431\u044a\u0435\u043c\u043b\u044e\u0449\u0438\u0439 \u0438&nbsp;\u043c\u0435\u0436\u0434\u0438\u0441\u0446\u0438\u043f\u043b\u0438\u043d\u0430\u0440\u043d\u044b\u0439 \u043a\u0430\u0442\u0430\u043b\u043e\u0433 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0438\u0439. <\/p><p>\u042d\u0442\u0438\u043c \u043f\u0440\u0435\u0438\u043c\u0443\u0449\u0435\u0441\u0442\u0432\u043e\u043c \u043f\u043e\u043b\u044c\u0437\u0443\u044e\u0442\u0441\u044f \u0432\u0441\u0435 \u043d\u0430\u0448\u0438 \u043a\u043b\u0438\u0435\u043d\u0442\u044b &#8212; \u043e\u0442 \u0447\u0430\u0441\u0442\u043d\u044b\u0445 \u043b\u0438\u0446 \u0438&nbsp;\u0438\u043d\u0434\u0438\u0432\u0438\u0434\u0443\u0430\u043b\u044c\u043d\u044b\u0445 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u0435\u0439 \u0434\u043e \u0442\u043e\u0432\u0430\u0440\u0438\u0449\u0435\u0441\u0442\u0432 \u0438&nbsp;\u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0446\u0438\u0439 \u0432&nbsp;\u0440\u0430\u0437\u043b\u0438\u0447\u043d\u044b\u0445 \u043e\u0442\u0440\u0430\u0441\u043b\u044f\u0445 \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u043a\u0438.<\/p><p>\u0413\u0434\u0435 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u043d\u043e\u0435 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0435 \u0434\u043e\u0441\u0442\u0438\u0433\u0430\u0435\u0442 \u043f\u0440\u0435\u0434\u0435\u043b\u0430, SKS \u0431\u0435\u0440\u0451\u0442\u0441\u044f \u0437\u0430 \u0434\u0435\u043b\u043e!<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d69cc4d e-flex e-con-boxed e-con e-parent\" data-id=\"d69cc4d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5adcbff elementor-widget elementor-widget-heading\" data-id=\"5adcbff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u041d\u0430\u0448\u0430 \u0441\u043f\u0435\u0446\u0438\u0430\u043b\u0438\u0437\u0430\u0446\u0438\u044f:\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-49802df elementor-widget elementor-widget-ucaddon_uc_icon_accordion\" data-id=\"49802df\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ucaddon_uc_icon_accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<!-- start Icon Accordion -->\n\t\t<link id='font-awesome-css' href='https:\/\/sks-stb.de\/wp-content\/plugins\/unlimited-elements-for-elementor-premium\/assets_libraries\/font-awesome6\/fontawesome-all.min.css' type='text\/css' rel='stylesheet' >\n\t\t<link id='font-awesome-4-shim-css' href='https:\/\/sks-stb.de\/wp-content\/plugins\/unlimited-elements-for-elementor-premium\/assets_libraries\/font-awesome6\/fontawesome-v4-shims.min.css' type='text\/css' rel='stylesheet' >\n\n<style>\/* widget: Icon Accordion *\/\n\n#uc_uc_icon_accordion_elementor_49802df *{\n\tbox-sizing: border-box;\n}\n\n#uc_uc_icon_accordion_elementor_49802df .uc_container .uc-heading{\n\tcursor:pointer;\n    display:flex;\n    align-items:center;\n    transition:0.3s;\n}\n\n#uc_uc_icon_accordion_elementor_49802df .uc_container .uc-heading span.bbb{\n\tdisplay:block;\t  \n}\n\n#uc_uc_icon_accordion_elementor_49802df .uc_ac_box.uc-item-active span.uc_dactive{\n\tdisplay:none;\n}\n\n#uc_uc_icon_accordion_elementor_49802df .uc_ac_box:not(.uc-item-active) span.uc_active{\n\tdisplay:none;\n}\n\n#uc_uc_icon_accordion_elementor_49802df .ue_icon_holder,\n#uc_uc_icon_accordion_elementor_49802df .ue_icon_spacing{\n  flex-grow:0;\n  flex-shrink:0; \n}\n\n#uc_uc_icon_accordion_elementor_49802df .uc_content{\n\tdisplay: none;\n}\n\n#uc_uc_icon_accordion_elementor_49802df .ue_icon{\n  display:flex;\n  justify-content:center;\n  align-items:center;\n  line-height:1em;\n  transition:0.3s;\n}\n\n#uc_uc_icon_accordion_elementor_49802df .ue_icon svg{\n  height:1em;\n  width:1em;\n}\n\n#uc_uc_icon_accordion_elementor_49802df .ue_expand_inside{\n  display:flex;\n  justify-content:center;\n  align-items:center;\n  line-height:1em;\n}\n\n#uc_uc_icon_accordion_elementor_49802df .ue_expand_inside svg{\n  height:1em;\n  width:1em;\n}\n\n#uc_uc_icon_accordion_elementor_49802df .ue_expand,\n#uc_uc_icon_accordion_elementor_49802df .ue_expand_spacing{\n  flex-grow:0;\n  flex-shrink:0;\n}\n\n#uc_uc_icon_accordion_elementor_49802df .ue_title{\n  flex-grow:1;\n}\n\n#uc_uc_icon_accordion_elementor_49802df .uc_ac_box:last-child{\n  margin-bottom:0px;\n}\n\n#uc_uc_icon_accordion_elementor_49802df .uc_ac_box{\n  overflow:hidden;\n}\n#uc_uc_icon_accordion_elementor_49802df_item1 .ue_icon{\n  background-color:;\n}\n\n#uc_uc_icon_accordion_elementor_49802df_item1 .uc-heading{\n  background-color:;\n}\n#uc_uc_icon_accordion_elementor_49802df_item2 .ue_icon{\n  background-color:;\n}\n\n#uc_uc_icon_accordion_elementor_49802df_item2 .uc-heading{\n  background-color:;\n}\n#uc_uc_icon_accordion_elementor_49802df_item3 .ue_icon{\n  background-color:;\n}\n\n#uc_uc_icon_accordion_elementor_49802df_item3 .uc-heading{\n  background-color:;\n}\n#uc_uc_icon_accordion_elementor_49802df_item4 .ue_icon{\n  background-color:;\n}\n\n#uc_uc_icon_accordion_elementor_49802df_item4 .uc-heading{\n  background-color:;\n}\n#uc_uc_icon_accordion_elementor_49802df_item5 .ue_icon{\n  background-color:;\n}\n\n#uc_uc_icon_accordion_elementor_49802df_item5 .uc-heading{\n  background-color:;\n}\n#uc_uc_icon_accordion_elementor_49802df_item6 .ue_icon{\n  background-color:;\n}\n\n#uc_uc_icon_accordion_elementor_49802df_item6 .uc-heading{\n  background-color:;\n}\n#uc_uc_icon_accordion_elementor_49802df_item7 .ue_icon{\n  background-color:;\n}\n\n#uc_uc_icon_accordion_elementor_49802df_item7 .uc-heading{\n  background-color:;\n}\n#uc_uc_icon_accordion_elementor_49802df_item8 .ue_icon{\n  background-color:;\n}\n\n#uc_uc_icon_accordion_elementor_49802df_item8 .uc-heading{\n  background-color:;\n}\n#uc_uc_icon_accordion_elementor_49802df_item9 .ue_icon{\n  background-color:;\n}\n\n#uc_uc_icon_accordion_elementor_49802df_item9 .uc-heading{\n  background-color:;\n}\n\n\n<\/style>\n\n<div class=\"uc_material_accordion \" id=\"uc_uc_icon_accordion_elementor_49802df\" data-name=\"\" data-closeothers=\"true\"  data-scrolltohead=\"off\">\n  <div class=\"uc_container\">\n    \n\n<div id=\"uc_uc_icon_accordion_elementor_49802df_item1\" class=\"uc_ac_box  elementor-repeater-item-373be9e\">\n  <div class=\"uc-heading uc_trigger\" role=\"button\" aria-controls=\"uc_uc_icon_accordion_elementor_49802df_item1-content\" tabindex=\"0\" aria-expanded=\"false\">\n    \n          <div class=\"ue_icon_holder\">\n        <div class=\"ue_icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Ebene_1\" data-name=\"Ebene 1\" viewBox=\"0 0 752 752\"><image width=\"752\" height=\"752\" 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aria-hidden=\"false\">\n<p>\u041d\u0435\u0441\u043c\u043e\u0442\u0440\u044f \u043d\u0430 \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u044c \u043f\u0440\u0438\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u043f\u0440\u0438\u043d\u0446\u0438\u043f\u0430 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u044f \u0441\u0443\u0449\u0435\u0441\u0442\u0432\u0443\u0435\u0442 \u0432\u043e\u0437\u043c\u043e\u0436\u043d\u043e\u0441\u0442\u044c \u0434\u043b\u044f \u043c\u0430\u043d\u0435\u0432\u0440\u0430. \u0426\u0435\u043b\u0435\u043d\u0430\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u043d\u043e \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u0443\u044f \u044d\u0442\u043e \u043f\u0440\u043e\u0441\u0442\u0440\u0430\u043d\u0441\u0442\u0432\u043e \u0434\u043b\u044f \u043c\u0430\u043d\u0435\u0432\u0440\u0430, \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u044f SKS Steuerberatung \u0434\u043e\u0431\u0438\u0432\u0430\u0435\u0442\u0441\u044f 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\"><\/image><\/svg><\/div>\n      <\/div>\n      <div class=\"ue_icon_spacing\"><\/div>\n        \n    <div id=\"uc_uc_icon_accordion_elementor_49802df_item2-title\" class=\"ue_title\">\u0421\u043e\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u0435 \u0433\u043e\u0434\u043e\u0432\u044b\u0445 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0445 \u043e\u0442\u0447\u0435\u0442\u043e\u0432 \u0438&nbsp;\u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u0439<\/div>    \n    \n          <div class=\"ue_expand_spacing\"><\/div>\n      <div class=\"ue_expand\">\n        <div class=\"ue_expand_inside\">\n          <span class=\"uc_dactive bbb ue_accordion_icon\" ><i class='fas fa-chevron-down'><\/i><\/span>\n          <span class=\"uc_active bbb ue_accordion_icon\"><i class='fas fa-chevron-up'><\/i><\/span>\n        <\/div>\n      <\/div>\n        \n  <\/div>\n  \n  <div id=\"uc_uc_icon_accordion_elementor_49802df_item2-content\" class=\"uc_content\" role=\"region\" aria-labelledby=\"uc_uc_icon_accordion_elementor_49802df_item2-title\" >\n          <div class=\"content\" role=\"tabpanel\" data-role=\"content\" aria-hidden=\"false\">\n<div class=\"content\" role=\"tabpanel\" data-role=\"content\" aria-hidden=\"false\">\n<p>SKS Steuerberatung \u043f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u0438\u0442 \u0434\u043b\u044f \u0432\u0430\u0448\u0435\u0439 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 \u0433\u043e\u0434\u043e\u0432\u043e\u0439 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0439 \u043e\u0442\u0447\u0435\u0442, \u043f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u043e \u043f\u0440\u043e\u0432\u0435\u0434\u0435\u0442 \u0430\u043d\u0430\u043b\u0438\u0437 \u0431\u0430\u043b\u0430\u043d\u0441\u0430 \u0438&nbsp;\u043a\u043b\u044e\u0447\u0435\u0432\u044b\u0445 \u043f\u043e\u043a\u0430\u0437\u0430\u0442\u0435\u043b\u0435\u0439 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438, \u0430&nbsp;\u0442\u0430\u043a\u0436\u0435 \u0432\u043e\u0437\u044c\u043c\u0435\u0442 \u043d\u0430 \u0441\u0435\u0431\u044f \u0441\u0432\u043e\u0435\u0432\u0440\u0435\u043c\u0435\u043d\u043d\u0443\u044e \u043f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u043a\u0443 \u0438&nbsp;\u043f\u043e\u0434\u0430\u0447\u0443 \u0432\u0441\u0435\u0445 \u043d\u0435\u043e\u0431\u0445\u043e\u0434\u0438\u043c\u044b\u0445 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u0439. \u041c\u044b \u0432\u044b\u044f\u0432\u0438\u043c \u0438&nbsp;\u0443\u0441\u0442\u0440\u0430\u043d\u0438\u043c \u0441\u0442\u0440\u0430\u0442\u0435\u0433\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u043e\u0448\u0438\u0431\u043a\u0438, \u0443\u0441\u0438\u043b\u0438\u043c \u0441\u0443\u0449\u0435\u0441\u0442\u0432\u0443\u044e\u0449\u0438\u0435 \u043f\u0440\u0435\u0438\u043c\u0443\u0449\u0435\u0441\u0442\u0432\u0430 \u0438&nbsp;\u043c\u0430\u043a\u0441\u0438\u043c\u0430\u043b\u044c\u043d\u043e \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u0443\u0435\u043c \u043f\u043e\u0442\u0435\u043d\u0446\u0438\u0430\u043b \u0434\u043b\u044f \u0441\u043e\u0432\u0435\u0440\u0448\u0435\u043d\u0441\u0442\u0432\u043e\u0432\u0430\u043d\u0438\u044f, \u0447\u0442\u043e\u0431\u044b \u0440\u0430\u0437\u0440\u0430\u0431\u043e\u0442\u0430\u0442\u044c \u0438\u043d\u0434\u0438\u0432\u0438\u0434\u0443\u0430\u043b\u044c\u043d\u0443\u044e \u0441\u0442\u0440\u0430\u0442\u0435\u0433\u0438\u044e \u0440\u043e\u0441\u0442\u0430 \u0438\u043c\u0435\u043d\u043d\u043e \u0434\u043b\u044f \u0432\u0430\u0448\u0435\u0433\u043e \u0431\u0438\u0437\u043d\u0435\u0441\u0430. \u0412\u043d\u0435\u0434\u0440\u0435\u043d\u0438\u0435 \u0441\u0442\u0440\u043e\u0433\u043e\u0433\u043e \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044f \u0437\u0430\u0442\u0440\u0430\u0442 \u0432&nbsp;\u043e\u0431\u043b\u0430\u0441\u0442\u0438 \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u044f \u043f\u0435\u0440\u0441\u043e\u043d\u0430\u043b\u043e\u043c, \u0432\u0437\u0430\u0438\u043c\u043e\u0434\u0435\u0439\u0441\u0442\u0432\u0438\u044f \u0441&nbsp;\u043a\u043b\u0438\u0435\u043d\u0442\u0430\u043c\u0438 \u0438&nbsp;\u043f\u043e\u0441\u0442\u0430\u0432\u0449\u0438\u043a\u0430\u043c\u0438, \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u043e\u0433\u043e \u0441\u043e\u043f\u0440\u043e\u0432\u043e\u0436\u0434\u0435\u043d\u0438\u044f \u0438&nbsp;\u043e\u043f\u0442\u0438\u043c\u0438\u0437\u0430\u0446\u0438\u0438 \u0431\u0438\u0437\u043d\u0435\u0441-\u043f\u0440\u043e\u0446\u0435\u0441\u0441\u043e\u0432 \u043f\u043e\u0437\u0432\u043e\u043b\u0438\u0442 \u0437\u043d\u0430\u0447\u0438\u0442\u0435\u043b\u044c\u043d\u043e \u043f\u043e\u0432\u044b\u0441\u0438\u0442\u044c \u043f\u0440\u0438\u0431\u044b\u043b\u044c\u043d\u043e\u0441\u0442\u044c \u0432\u0430\u0448\u0435\u0439 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438. \u0413\u043b\u0443\u0431\u043e\u043a\u0438\u0439 \u0432\u0441\u0435\u0441\u0442\u043e\u0440\u043e\u043d\u043d\u0438\u0439 \u0430\u043d\u0430\u043b\u0438\u0437 \u0432\u043e\u0437\u043c\u043e\u0436\u043d\u043e\u0441\u0442\u0435\u0439 \u043f\u043e\u0432\u044b\u0448\u0435\u043d\u0438\u044f \u044d\u0444\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u043e\u0441\u0442\u0438 \u0438&nbsp;\u0434\u043e\u0445\u043e\u0434\u043d\u043e\u0441\u0442\u0438, \u043a\u043e\u0442\u043e\u0440\u044b\u0439 \u043f\u0440\u043e\u0432\u043e\u0434\u0438\u0442 SKS Steuerberatung, \u0434\u0430\u0441\u0442 \u0432\u0430\u043c \u043f\u043e\u043b\u043d\u043e\u0435 \u043f\u043e\u043d\u0438\u043c\u0430\u043d\u0438\u0435 \u0442\u0435\u043a\u0443\u0449\u0435\u0433\u043e \u043f\u043e\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u0438&nbsp;\u0432\u0430\u0440\u0438\u0430\u043d\u0442\u043e\u0432 \u043e\u043f\u0442\u0438\u043c\u0438\u0437\u0430\u0446\u0438\u0438. \u041c\u044b \u0441\u043e\u0437\u0434\u0430\u0435\u043c \u043f\u0440\u043e\u0447\u043d\u0443\u044e \u043e\u0441\u043d\u043e\u0432\u0443 \u0434\u043b\u044f \u0441\u0442\u0430\u0431\u0438\u043b\u044c\u043d\u043e\u0433\u043e \u0440\u043e\u0441\u0442\u0430 \u0438&nbsp;\u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0433\u043e \u0443\u0441\u043f\u0435\u0445\u0430 \u0432\u0430\u0448\u0435\u0433\u043e \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f.     <\/p>\n<\/div>\n<\/div>\n\n     \n    \n     \n    \n  <\/div>\n<\/div>\n\n\n<div id=\"uc_uc_icon_accordion_elementor_49802df_item3\" class=\"uc_ac_box  elementor-repeater-item-32b6f87\">\n  <div class=\"uc-heading uc_trigger\" role=\"button\" aria-controls=\"uc_uc_icon_accordion_elementor_49802df_item3-content\" tabindex=\"0\" aria-expanded=\"false\">\n    \n          <div class=\"ue_icon_holder\">\n        <div class=\"ue_icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Ebene_1\" data-name=\"Ebene 1\" viewBox=\"0 0 430 430\"><defs><style>      .cls-1 {        stroke-linecap: round;      }      .cls-1, .cls-2 {        fill: none;        stroke: #fff;        stroke-linejoin: round;        stroke-width: 12px;      }    <\/style><\/defs><path class=\"cls-1\" d=\"M262.44,323.23c23.54-10.84,42.73-29.51,54.25-52.66M167.56,323.23c-23.54-10.84-42.73-29.51-54.25-52.66M167.56,116.93c-23.31,10.74-42.36,29.15-53.91,51.98M262.44,116.93c23.31,10.74,42.36,29.15,53.91,51.98\"><\/path><path class=\"cls-1\" d=\"M215,111.65c7.49,0,13.55-6.07,13.55-13.55s-6.07-13.55-13.55-13.55-13.55,6.07-13.55,13.55,6.07,13.55,13.55,13.55\"><\/path><path class=\"cls-2\" d=\"M184.5,145.54c0-11.23,9.1-20.33,20.33-20.33h20.33c11.23,0,20.33,9.1,20.33,20.33v6.78h-60.99v-6.78Z\"><\/path><path class=\"cls-1\" d=\"M215,304.79c7.49,0,13.55-6.07,13.55-13.55s-6.07-13.55-13.55-13.55-13.55,6.07-13.55,13.55,6.07,13.55,13.55,13.55\"><\/path><path class=\"cls-2\" d=\"M184.5,338.68c0-11.23,9.1-20.33,20.33-20.33h20.33c11.23,0,20.33,9.1,20.33,20.33v6.78h-60.99v-6.78Z\"><\/path><path class=\"cls-1\" d=\"M320.04,213.31c7.49,0,13.55-6.07,13.55-13.55s-6.07-13.55-13.55-13.55-13.55,6.07-13.55,13.55,6.07,13.55,13.55,13.55\"><\/path><path class=\"cls-2\" d=\"M289.54,247.19c0-11.23,9.1-20.33,20.33-20.33h20.33c11.23,0,20.33,9.1,20.33,20.33v6.78h-60.99v-6.78Z\"><\/path><path class=\"cls-1\" d=\"M109.96,213.31c7.49,0,13.55-6.07,13.55-13.55s-6.07-13.55-13.55-13.55-13.55,6.07-13.55,13.55,6.07,13.55,13.55,13.55\"><\/path><path class=\"cls-2\" d=\"M79.46,247.19c0-11.23,9.1-20.33,20.33-20.33h20.33c11.23,0,20.33,9.1,20.33,20.33v6.78h-60.99v-6.78ZM227.2,228.79c0-1.19.63-2.28,1.6-2.97,6.01-4.3,9.92-11.34,9.92-19.29,0-13.1-10.62-23.72-23.72-23.72s-23.72,10.62-23.72,23.72c0,8.21,4.17,15.44,10.5,19.7,1.02.69,1.7,1.8,1.7,3.03v14.54c0,5.61,4.55,10.17,10.17,10.17h3.39c5.61,0,10.17-4.55,10.17-10.17v-15.01Z\"><\/path><path class=\"cls-1\" d=\"M203.48,237.02h23.72\"><\/path><\/svg><\/div>\n      <\/div>\n      <div class=\"ue_icon_spacing\"><\/div>\n        \n    <div id=\"uc_uc_icon_accordion_elementor_49802df_item3-title\" class=\"ue_title\">\u041f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u044c\u0441\u043a\u0430\u044f \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u044c<\/div>    \n    \n          <div class=\"ue_expand_spacing\"><\/div>\n      <div class=\"ue_expand\">\n        <div class=\"ue_expand_inside\">\n          <span class=\"uc_dactive bbb ue_accordion_icon\" ><i class='fas fa-chevron-down'><\/i><\/span>\n          <span class=\"uc_active bbb ue_accordion_icon\"><i class='fas fa-chevron-up'><\/i><\/span>\n        <\/div>\n      <\/div>\n        \n  <\/div>\n  \n  <div id=\"uc_uc_icon_accordion_elementor_49802df_item3-content\" class=\"uc_content\" role=\"region\" aria-labelledby=\"uc_uc_icon_accordion_elementor_49802df_item3-title\" >\n          <div class=\"content\" role=\"tabpanel\" data-role=\"content\" aria-hidden=\"false\">\n<p>\u0412 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 SKS Steuerberatung \u0412\u044b \u043f\u043e\u043b\u0443\u0447\u0438\u0442\u0435 \u043d\u0435\u0437\u0430\u0432\u0438\u0441\u0438\u043c\u0443\u044e \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0438\u044e \u0432&nbsp;\u0441\u0444\u0435\u0440\u0435 \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u044f \u0438&nbsp;\u0432\u0435\u0434\u0435\u043d\u0438\u044f \u0431\u0438\u0437\u043d\u0435\u0441\u0430 \u043d\u0430 \u0432\u044b\u0441\u0448\u0435\u043c \u0443\u0440\u043e\u0432\u043d\u0435. \u041d\u0430\u0448\u0430 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u044f \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u043b\u044f\u0435\u0442 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0438\u0438 \u043f\u043e \u0448\u0438\u0440\u043e\u043a\u043e\u043c\u0443 \u043a\u0440\u0443\u0433\u0443 \u0432\u043e\u043f\u0440\u043e\u0441\u043e\u0432, \u043d\u0430\u0447\u0438\u043d\u0430\u044f \u0441&nbsp;\u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u0438, \u043f\u043b\u0430\u043d\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f \u0431\u044e\u0434\u0436\u0435\u0442\u0430 \u0438&nbsp;\u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u043e\u0432 \u043a\u043e\u043c\u043c\u0435\u0440\u0447\u0435\u0441\u043a\u043e\u0439 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438, \u0432\u043a\u043b\u044e\u0447\u0430\u044f \u0440\u0430\u0441\u0447\u0435\u0442 \u043b\u0438\u043a\u0432\u0438\u0434\u043d\u043e\u0441\u0442\u0438, \u0438&nbsp;\u0437\u0430\u043a\u0430\u043d\u0447\u0438\u0432\u0430\u044f \u043e\u0446\u0435\u043d\u043a\u043e\u0439 \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u0438 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f \u0438&nbsp;\u0441\u043e\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u0435\u043c \u0431\u0438\u0437\u043d\u0435\u0441- \u043f\u043b\u0430\u043d\u043e\u0432. SKS Steuerberatung \u043e\u0431\u0435\u0441\u043f\u0435\u0447\u0438\u0442 \u043f\u043e\u0434\u0434\u0435\u0440\u0436\u043a\u0443 \u0432&nbsp;\u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u0438 \u0431\u0438\u0437\u043d\u0435\u0441\u043e\u043c \u043d\u0430 \u043e\u0441\u043d\u043e\u0432\u0430\u043d\u0438\u0438 \u0434\u0430\u043d\u043d\u044b\u0445 \u0432\u0441\u0435\u0441\u0442\u043e\u0440\u043e\u043d\u043d\u0435\u0433\u043e \u0430\u043d\u0430\u043b\u0438\u0437\u0430 \u0431\u0438\u0437\u043d\u0435\u0441-\u043f\u0440\u043e\u0446\u0435\u0441\u0441\u043e\u0432 \u0438&nbsp;\u0430\u0441\u043f\u0435\u043a\u0442\u043e\u0432 \u0412\u0430\u0448\u0435\u0439 \u0445\u043e\u0437\u044f\u0439\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0439 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438, \u0430&nbsp;\u0442\u0430\u043a\u0436\u0435 \u043f\u043e\u043c\u043e\u0436\u0435\u0442 \u0432&nbsp;\u043f\u0440\u0438\u043d\u044f\u0442\u0438\u0438 \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u043e\u043d\u043d\u044b\u0445 \u0438&nbsp;\u043a\u043e\u043c\u043c\u0435\u0440\u0447\u0435\u0441\u043a\u0438\u0445 \u0440\u0435\u0448\u0435\u043d\u0438\u0439.  <\/p>\n<p><strong>\u0420\u0430\u0437\u0440\u0430\u0431\u043e\u0442\u043a\u0430 \u0438&nbsp;\u0432\u043d\u0435\u0434\u0440\u0435\u043d\u0438\u0435 \u0441\u0438\u0441\u0442\u0435\u043c \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438 \u0438&nbsp;\u043e\u0431\u0440\u0430\u0431\u043e\u0442\u043a\u0438 \u0434\u0430\u043d\u043d\u044b\u0445<\/strong><\/p>\n<p>\u041a\u043e\u043c\u043f\u0430\u043d\u0438\u044f SKS Steuerberatung \u043e\u0431\u0435\u0441\u043f\u0435\u0447\u0438\u0442 \u0432\u043d\u0435\u0434\u0440\u0435\u043d\u0438\u0435 \u043e\u043f\u0442\u0438\u043c\u0430\u043b\u044c\u043d\u043e\u0439 \u0441\u0438\u0441\u0442\u0435\u043c\u044b \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438 \u0438&nbsp;\u043e\u0431\u0440\u0430\u0431\u043e\u0442\u043a\u0438 \u0434\u0430\u043d\u043d\u044b\u0445 \u0434\u043b\u044f \u0412\u0430\u0448\u0435\u0433\u043e \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f. \u041f\u0440\u043e\u0441\u0442\u043e\u0442\u0430 \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u043d\u0438\u044f \u0438&nbsp;\u0440\u0430\u0437\u043d\u043e\u043e\u0431\u0440\u0430\u0437\u043d\u044b\u0435 \u0432\u043e\u0437\u043c\u043e\u0436\u043d\u043e\u0441\u0442\u0438 \u043e\u0446\u0435\u043d\u043a\u0438 \u0433\u0430\u0440\u0430\u043d\u0442\u0438\u0440\u0443\u044e\u0442 \u0412\u0430\u043c \u043f\u0440\u0435\u0438\u043c\u0443\u0449\u0435\u0441\u0442\u0432\u043e \u0432&nbsp;\u0432\u0438\u0434\u0435 \u043e\u0431\u043b\u0430\u0434\u0430\u043d\u0438\u044f \u043a\u0440\u0438\u0442\u0438\u0447\u0435\u0441\u043a\u0438 \u0432\u0430\u0436\u043d\u044b\u043c\u0438 \u0441\u0432\u0435\u0434\u0435\u043d\u0438\u044f\u043c\u0438 \u0434\u043b\u044f \u043f\u0440\u0438\u043d\u044f\u0442\u0438\u044f \u0441\u0442\u0440\u0430\u0442\u0435\u0433\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u0438&nbsp;\u043a\u043e\u043c\u043c\u0435\u0440\u0447\u0435\u0441\u043a\u0438\u0445 \u0440\u0435\u0448\u0435\u043d\u0438\u0439. <\/p>\n<p><strong>\u0424\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0435 \u043f\u043b\u0430\u043d\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0435, \u0440\u0430\u0441\u0447\u0435\u0442 \u0440\u0435\u043d\u0442\u0430\u0431\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438 \u0438&nbsp;\u043b\u0438\u043a\u0432\u0438\u0434\u043d\u043e\u0441\u0442\u0438<\/strong><\/p>\n<p>\u041a\u043e\u043c\u043f\u0430\u043d\u0438\u044f SKS Steuerberatung \u043f\u0440\u0435\u0434\u043b\u0430\u0433\u0430\u0435\u0442 \u0443\u0441\u043b\u0443\u0433\u0438 \u043f\u043e \u0440\u0430\u0441\u0447\u0435\u0442\u0443 \u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0445 \u0438\u0437\u0434\u0435\u0440\u0436\u0435\u043a \u0438&nbsp;\u0440\u0435\u043d\u0442\u0430\u0431\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438 \u0412\u0430\u0448\u0435\u0433\u043e \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f, \u043f\u043e \u0440\u0430\u0437\u0440\u0430\u0431\u043e\u0442\u043a\u0435 \u043c\u0435\u0440 \u0441\u0430\u043d\u0430\u0446\u0438\u0438, \u043c\u043e\u0434\u0435\u043b\u0435\u0439 \u0440\u0430\u0437\u0434\u0435\u043b\u0435\u043d\u0438\u044f \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f, \u0431\u0438\u0437\u043d\u0435\u0441- \u043f\u043b\u0430\u043d\u043e\u0432, \u0430&nbsp;\u0442\u0430\u043a\u0436\u0435 \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u043b\u044f\u0435\u0442 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0438\u0438 \u043f\u043e \u0441\u0442\u0440\u0430\u0442\u0435\u0433\u0438\u0447\u0435\u0441\u043a\u0438\u043c \u0432\u043e\u043f\u0440\u043e\u0441\u0430\u043c, \u0432\u043a\u043b\u044e\u0447\u0430\u044f \u0440\u0430\u0441\u0447\u0435\u0442 \u043b\u0438\u043a\u0432\u0438\u0434\u043d\u043e\u0441\u0442\u0438, \u043f\u043b\u0430\u043d\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0435 \u0444\u0438\u043d\u0430\u043d\u0441\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f \u0438&nbsp;\u043a\u0430\u043f\u0438\u0442\u0430\u043b\u043e\u0432\u043b\u043e\u0436\u0435\u043d\u0438\u0439.<\/p>\n<p><strong>\u041f\u043e\u043c\u043e\u0449\u044c \u0432&nbsp;\u0441\u043e\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u0438 \u0431\u0438\u0437\u043d\u0435\u0441-\u043f\u043b\u0430\u043d\u043e\u0432<\/strong><\/p>\n<p>\u0412 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 SKS Steuerberatung \u0412\u0430\u043c \u043e\u043a\u0430\u0436\u0443\u0442 \u043f\u043e\u0434\u0434\u0435\u0440\u0436\u043a\u0443 \u043f\u0440\u0438 \u0441\u043e\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u0438 \u0431\u0438\u0437\u043d\u0435\u0441-\u043f\u043b\u0430\u043d\u043e\u0432 \u0434\u043b\u044f \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u0438\u044f \u0433\u0440\u0430\u043d\u0442\u043e\u0432 \u0434\u043b\u044f \u043d\u0430\u0447\u0438\u043d\u0430\u044e\u0449\u0438\u0445 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u0435\u0439, \u0434\u043b\u044f \u043f\u043e\u0434\u0430\u0447\u0438 \u0432&nbsp;\u0431\u0430\u043d\u043a\u0438 \u0440\u0430\u0437\u0432\u0438\u0442\u0438\u044f \u0438&nbsp;\u0431\u0430\u043d\u043a\u0438-\u0433\u0430\u0440\u0430\u043d\u0442\u044b, \u0434\u043b\u044f \u0434\u0435\u043b\u043e\u0432\u044b\u0445 \u043f\u0430\u0440\u0442\u043d\u0435\u0440\u043e\u0432, \u0438\u043d\u0432\u0435\u0441\u0442\u043e\u0440\u043e\u0432, \u0441&nbsp;\u0443\u0447\u0435\u0442\u043e\u043c \u0440\u0443\u043a\u043e\u0432\u043e\u0434\u044f\u0449\u0435\u0439 \u043b\u0438\u043d\u0438\u0438 \u0412\u0430\u0448\u0435\u0433\u043e \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f. \u041e\u0442\u0431\u0440\u043e\u0441\u044c\u0442\u0435 \u0448\u0430\u0431\u043b\u043e\u043d\u043d\u044b\u0435 \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u044f \u043e&nbsp;\u0431\u0438\u0437\u043d\u0435\u0441-\u043f\u043b\u0430\u043d\u0430\u0445 \u0438&nbsp;\u0441 \u043f\u043e\u043c\u043e\u0449\u044c\u044e \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 SKS Steuerberatung \u0441\u043e\u0441\u0442\u0430\u0432\u044c\u0442\u0435 \u0447\u0435\u0442\u043a\u0438\u0439, \u0438\u043d\u0434\u0438\u0432\u0438\u0434\u0443\u0430\u043b\u044c\u043d\u044b\u0439 \u0438&nbsp;\u0443\u0431\u0435\u0434\u0438\u0442\u0435\u043b\u044c\u043d\u044b\u0439 \u0431\u0438\u0437\u043d\u0435\u0441- \u043f\u043b\u0430\u043d. <\/p>\n<\/div>\n\n     \n    \n     \n    \n  <\/div>\n<\/div>\n\n\n<div id=\"uc_uc_icon_accordion_elementor_49802df_item4\" class=\"uc_ac_box  elementor-repeater-item-784dd5e\">\n  <div class=\"uc-heading uc_trigger\" role=\"button\" aria-controls=\"uc_uc_icon_accordion_elementor_49802df_item4-content\" tabindex=\"0\" aria-expanded=\"false\">\n    \n          <div class=\"ue_icon_holder\">\n        <div class=\"ue_icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Ebene_1\" data-name=\"Ebene 1\" viewBox=\"0 0 752 752\"><defs><style>      .cls-1 {        fill: #fff;      }    <\/style><\/defs><path class=\"cls-1\" 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d=\"M209.56,426.88c4.47,1.46,5.11,3.1,7.44,7.12,1.08,2.55,2.09,5.09,3.06,7.69,7.71,19.48,19.59,36.17,33.94,51.31q1.26,1.34,2.55,2.71c13.75,14.21,30.15,24.97,47.88,33.62,2.95,1.91,4.13,3.49,5.57,6.67-.12,3.11-.53,5.17-2.06,7.88-3.17,1.84-6.41,1.6-9.94,1.12-3.19-1.12-6.06-2.67-9-4.31q-1.24-.68-2.5-1.36c-39.97-22.23-71.8-58.77-86.5-102.32,0-4.01.49-5.42,3.12-8.44q2.88-1.56,6.44-1.69Z\"><\/path><path class=\"cls-1\" d=\"M544.62,427q3.38,1,5.31,2.62c2.01,4.5,1.33,8.54-.12,13.14-.55,1.35-1.11,2.7-1.7,4.04-.31.73-.62,1.47-.94,2.22-8.61,19.7-20.39,37.4-35.18,52.97-1.17,1.37-2.34,2.74-3.5,4.12-12.83,14.6-37.1,35.44-56.7,39.31-3.31,0-5.48-.23-8.3-2-2.08-3.39-2.06-5.53-1.5-9.44,3.16-4.02,7.27-5.85,11.75-8.06,14.53-7.46,27.2-16.96,39.25-27.94.75-.67,1.49-1.35,2.26-2.04,15.78-15.01,28.19-34.88,36.39-54.94q.39-.95.79-1.92c.7-1.73,1.37-3.47,2.04-5.21,2.45-4.67,4.8-6.89,10.14-6.89Z\"><\/path><path class=\"cls-1\" d=\"M450.92,205.79c1.93.9,3.82,1.85,5.7,2.83q1.03.53,2.09,1.07c2.1,1.09,4.2,2.19,6.29,3.3.62.33,1.25.66,1.89.99,12.24,6.51,22.68,14.55,32.85,23.93,2.07,1.9,4.18,3.71,6.33,5.52,13.72,12.04,24.09,27.72,32.94,43.56.35.62.7,1.25,1.06,1.89q7.44,13.36,5.94,20.11-2.06,2.56-5,4-3.56.06-7-1c-3.47-3.67-5.51-7.84-7.62-12.38-16.6-34.29-46.01-61.59-80.42-77.52-.64-.3-1.29-.61-1.95-.92-1.76-.82-3.53-1.6-5.31-2.38q-2.7-1.8-4.11-4.84c-.69-3.53-.48-4.91,1.42-7.96,4.76-4.34,9.51-2.43,14.92-.21Z\"><\/path><path class=\"cls-1\" d=\"M315,205c2.34,3.51,2.5,4.86,2,9-3.32,5.87-9.12,7.7-15,10.31-8.59,3.97-16.44,7.95-24,13.69-.55.42-1.11.83-1.68,1.27-10.6,8.02-20.92,16.35-29.32,26.73q-1.16,1.42-2.34,2.86c-8.81,11-15.73,22.96-22.06,35.53-1.65,2.68-2.87,4.08-5.61,5.61-3.43-.12-5.95-.33-8.88-2.19-1.65-2.66-1.92-4.67-2.12-7.81.98-2.66,1.98-4.91,3.31-7.38.36-.69.73-1.39,1.1-2.11,14.07-26.4,67.83-98.88,104.58-85.52Z\"><\/path><path class=\"cls-1\" d=\"M428.51,153.28q3.49.72,5.99,2.28c2.25,3.65,2.39,5.18,1.5,9.44q-1.67,2.18-3.88,4.56c-.82.88-1.64,1.76-2.48,2.67-4.4,4.62-8.84,9.2-13.33,13.74-.49.5-.98.99-1.49,1.5-2.59,2.61-5.17,5.22-7.77,7.83-2.13,2.14-4.25,4.29-6.37,6.45-2.58,2.63-5.17,5.25-7.77,7.85-.98.99-1.96,1.98-2.93,2.98q-9.5,9.72-15.98,10.42c-6.16-1.81-10.37-6.96-14.75-11.44-.77-.76-1.53-1.53-2.32-2.31q-6.46-6.53-7.93-10.25c.15-3.54.63-5.48,2.69-8.38q2.31-1.62,5.06-2.31c4.97,1.05,7.72,4.18,11.25,7.69.61.59,1.22,1.19,1.84,1.8,1.4,1.38,2.78,2.79,4.16,4.2,3.61-1.52,5.84-3.64,8.55-6.45.89-.92,1.79-1.84,2.71-2.79.47-.49.95-.98,1.44-1.49,1.49-1.54,2.99-3.08,4.49-4.61,4.27-4.36,8.54-8.72,12.77-13.11,2.59-2.69,5.21-5.36,7.83-8.02.99-1.01,1.98-2.04,2.96-3.06q8.63-9.05,13.76-9.18Z\"><\/path><path class=\"cls-1\" d=\"M432,494q2.44,1.56,4,4,.69,3.25,0,7c-5.05,7.22-12.11,13.25-18.33,19.46-1.08,1.08-2.17,2.17-3.25,3.25-2.25,2.26-4.51,4.51-6.77,6.76-2.9,2.89-5.79,5.79-8.68,8.68-2.23,2.23-4.46,4.46-6.69,6.69-1.07,1.07-2.14,2.14-3.2,3.2-1.48,1.49-2.97,2.97-4.46,4.45-.84.84-1.69,1.69-2.56,2.56-2.35,2.21-3.52,2.83-6.68,3.43-5.25-.78-7.68-3.86-11.38-7.5-1.2-1.11-2.39-2.23-3.59-3.34-1.28-1.22-2.57-2.44-3.85-3.66-.63-.58-1.26-1.16-1.9-1.76-3.09-3.02-4.52-4.72-5.67-9q.01-3.24,1.64-6.12c2.67-2.39,3.8-3.12,7.38-3.12,4.74,1.97,7.83,4.5,11.38,8.19q1.31,1.35,2.65,2.73c.65.69,1.3,1.37,1.98,2.08,3.57-1.52,5.84-3.6,8.55-6.34.89-.9,1.79-1.8,2.71-2.72.97-.98,1.93-1.96,2.9-2.94,1-1,2-2.01,3-3.01,2.62-2.64,5.24-5.28,7.86-7.92,4.19-4.24,8.4-8.47,12.6-12.7,1.47-1.48,2.93-2.96,4.4-4.44.89-.89,1.78-1.79,2.69-2.71.78-.79,1.57-1.58,2.37-2.4,3.49-3.3,6.2-3.22,10.92-2.82Z\"><\/path><path class=\"cls-1\" d=\"M595,322c2.59,1.7,2.96,2.88,3.88,5.88.19,4.74-2.01,7.17-5.12,10.62-.88.87-1.75,1.75-2.65,2.65-.48.49-.97.97-1.47,1.48-1.59,1.6-3.19,3.19-4.79,4.77-1.11,1.11-2.22,2.22-3.34,3.33-2.32,2.32-4.65,4.64-6.98,6.96-2.99,2.97-5.97,5.95-8.95,8.93-2.29,2.29-4.59,4.58-6.88,6.87-1.1,1.1-2.2,2.2-3.3,3.3-1.53,1.53-3.07,3.06-4.61,4.59-.87.87-1.75,1.74-2.65,2.64-2.61,2.45-3.68,2.91-7.24,3.48-5.63-.73-7.97-3.56-11.88-7.5-1.05-1.02-2.09-2.05-3.14-3.07q-9.73-9.56-10.17-14.31.31-3.62,1.88-6.06c3.53-2.26,5.3-2.32,9.44-1.56,2.17,1.5,4.02,3.14,5.91,4.98,1.7,1.64,3.41,3.15,5.22,4.65.95.78,1.89,1.57,2.87,2.37.56-.56,1.11-1.12,1.69-1.7,5.25-5.29,10.5-10.57,15.76-15.85,2.7-2.71,5.4-5.43,8.1-8.15,2.6-2.62,5.21-5.24,7.82-7.86,1-1,1.99-2,2.98-3,1.39-1.4,2.78-2.8,4.18-4.2.79-.8,1.59-1.59,2.4-2.42,3.71-3.28,6.46-2.98,11.07-1.83Z\"><\/path><path class=\"cls-1\" d=\"M258,322q1.94,1.06,3,3,.68,6.97-2,11.01c-.92.97-1.87,1.92-2.83,2.85-.51.53-1.03,1.06-1.56,1.6-1.7,1.73-3.42,3.43-5.14,5.13-1.19,1.2-2.38,2.4-3.57,3.6-2.5,2.51-5.01,5-7.53,7.48-3.22,3.18-6.41,6.39-9.59,9.62-2.45,2.48-4.92,4.94-7.4,7.4-1.18,1.18-2.36,2.36-3.53,3.55-1.64,1.66-3.31,3.3-4.98,4.93-.48.49-.95.98-1.44,1.49-2.79,2.65-4.86,3.65-8.62,3.75-4.49-.49-5.81-1.43-8.93-4.61q-1.31-1.32-2.64-2.67c-.88-.93-1.76-1.86-2.67-2.82q-1.36-1.37-2.76-2.76-7.41-7.61-7.81-12.55c1.06-3.81,1.63-4.75,5-7q3.06-.69,7,0c2.76,2.07,5.2,4.32,7.67,6.74,2.03,1.96,4.06,3.6,6.33,5.26.56-.56,1.12-1.12,1.69-1.7,5.27-5.29,10.53-10.57,15.8-15.85,2.71-2.71,5.42-5.43,8.12-8.15,2.61-2.62,5.22-5.24,7.84-7.86,1-1,2-2,2.99-3,1.39-1.4,2.79-2.8,4.19-4.2q1.19-1.2,2.41-2.42c3.71-3.48,6.07-2.86,10.95-1.83Z\"><\/path><\/svg><\/div>\n      <\/div>\n      <div class=\"ue_icon_spacing\"><\/div>\n        \n    <div id=\"uc_uc_icon_accordion_elementor_49802df_item4-title\" class=\"ue_title\">\u0423\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u0435 \u0444\u0438\u043d\u0430\u043d\u0441\u0430\u043c\u0438<\/div>    \n    \n          <div class=\"ue_expand_spacing\"><\/div>\n      <div class=\"ue_expand\">\n        <div class=\"ue_expand_inside\">\n          <span class=\"uc_dactive bbb ue_accordion_icon\" ><i class='fas fa-chevron-down'><\/i><\/span>\n          <span class=\"uc_active bbb ue_accordion_icon\"><i class='fas fa-chevron-up'><\/i><\/span>\n        <\/div>\n      <\/div>\n        \n  <\/div>\n  \n  <div id=\"uc_uc_icon_accordion_elementor_49802df_item4-content\" class=\"uc_content\" role=\"region\" aria-labelledby=\"uc_uc_icon_accordion_elementor_49802df_item4-title\" >\n          <div class=\"content\" role=\"tabpanel\" data-role=\"content\" aria-hidden=\"false\">\n<div class=\"content\" role=\"tabpanel\" data-role=\"content\" aria-hidden=\"false\">\n<p><strong>\u0410\u043d\u0430\u043b\u0438\u0437 \u0432\u043e\u0437\u043c\u043e\u0436\u043d\u043e\u0441\u0442\u0435\u0439 \u043f\u043e\u0432\u044b\u0448\u0435\u043d\u0438\u044f \u043f\u0440\u0438\u0431\u044b\u043b\u044c\u043d\u043e\u0441\u0442\u0438<\/strong><\/p>\n<p>\u041c\u044b \u0440\u0430\u0437\u0440\u0430\u0431\u0430\u0442\u044b\u0432\u0430\u0435\u043c \u0441\u0442\u0440\u0430\u0442\u0435\u0433\u0438\u0438 \u0434\u043b\u044f \u043d\u0435\u043f\u0440\u0435\u0440\u044b\u0432\u043d\u043e\u0433\u043e \u0440\u043e\u0441\u0442\u0430 \u0431\u043b\u0430\u0433\u043e\u0441\u043e\u0441\u0442\u043e\u044f\u043d\u0438\u044f \u0412\u0430\u0448\u0435\u0433\u043e \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f. \u041c\u044b \u0443\u0441\u0442\u0440\u0430\u043d\u044f\u0435\u043c \u043f\u043e\u0441\u043b\u0435\u0434\u0441\u0442\u0432\u0438\u044f \u0441\u0442\u0440\u0430\u0442\u0435\u0433\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u043f\u0440\u043e\u0441\u0447\u0435\u0442\u043e\u0432, \u043e\u043f\u0442\u0438\u043c\u0438\u0437\u0438\u0440\u0443\u0435\u043c \u043f\u043e\u043b\u043e\u0436\u0438\u0442\u0435\u043b\u044c\u043d\u044b\u0435 \u043d\u0430\u0440\u0430\u0431\u043e\u0442\u043a\u0438 \u0438&nbsp;\u0432 \u043f\u043e\u043b\u043d\u043e\u043c \u043e\u0431\u044a\u0435\u043c\u0435 \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u0443\u0435\u043c \u0435\u0433\u043e \u043f\u043e\u0442\u0435\u043d\u0446\u0438\u0430\u043b \u0434\u043b\u044f \u0443\u0441\u043e\u0432\u0435\u0440\u0448\u0435\u043d\u0441\u0442\u0432\u043e\u0432\u0430\u043d\u0438\u044f. \u0412\u0441\u0435\u0441\u0442\u043e\u0440\u043e\u043d\u043d\u0438\u0439 \u0430\u043d\u0430\u043b\u0438\u0437 \u0432\u043e\u0437\u043c\u043e\u0436\u043d\u043e\u0441\u0442\u0435\u0439 \u043f\u043e\u0432\u044b\u0448\u0435\u043d\u0438\u044f \u043f\u0440\u0438\u0431\u044b\u043b\u044c\u043d\u043e\u0441\u0442\u0438, \u043f\u0440\u043e\u0432\u043e\u0434\u0438\u043c\u044b\u0439 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0435\u0439 SKS Steuerberatung, \u0434\u0430\u0441\u0442 \u0412\u0430\u043c \u043f\u043e\u043b\u043d\u043e\u0435 \u043f\u043e\u043d\u0438\u043c\u0430\u043d\u0438\u0435 \u0438\u0441\u0445\u043e\u0434\u043d\u044b\u0445 \u0443\u0441\u043b\u043e\u0432\u0438\u0439 \u0438&nbsp;\u0432\u043e\u0437\u043c\u043e\u0436\u043d\u044b\u0445 \u043f\u0443\u0442\u0435\u0439 \u0443\u0441\u043e\u0432\u0435\u0440\u0448\u0435\u043d\u0441\u0442\u0432\u043e\u0432\u0430\u043d\u0438\u044f.  <\/p>\n<p><strong>\u041f\u0440\u043e\u0432\u0435\u0440\u043a\u0430 \u043a\u0440\u0435\u0434\u0438\u0442\u043e\u0441\u043f\u043e\u0441\u043e\u0431\u043d\u043e\u0441\u0442\u0438<\/strong><\/p>\n<p>\u041a\u043e\u043c\u043f\u0430\u043d\u0438\u044f SKS Steuerberatung \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u043b\u044f\u0435\u0442 \u0443\u0441\u043b\u0443\u0433\u0438 \u043f\u043e \u043e\u0446\u0435\u043d\u043a\u0435 \u0440\u0438\u0441\u043a\u043e\u0432 \u043a\u0440\u0435\u0434\u0438\u0442\u043e\u0432\u0430\u043d\u0438\u044f \u043a\u0430\u043a \u0434\u043b\u044f \u0443\u0436\u0435 \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u043d\u044b\u0445, \u0442\u0430\u043a \u0438&nbsp;\u0434\u043b\u044f \u043d\u0430\u0445\u043e\u0434\u044f\u0449\u0438\u0445\u0441\u044f \u0432&nbsp;\u0441\u0442\u0430\u0434\u0438\u0438 \u043f\u043b\u0430\u043d\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f \u0438\u043b\u0438 \u043f\u043e\u0434\u0430\u0447\u0438 \u0437\u0430\u044f\u0432\u043a\u0438 \u0437\u0430\u0439\u043c\u043e\u0432. \u041c\u044b \u043e\u0437\u043d\u0430\u043a\u043e\u043c\u0438\u043c \u0412\u0430\u0441 \u0441&nbsp;\u043f\u0440\u043e\u0446\u0435\u0434\u0443\u0440\u043e\u0439 \u043f\u0440\u043e\u0432\u0435\u0440\u043a\u0438 \u043a\u0440\u0435\u0434\u0438\u0442\u043e\u0441\u043f\u043e\u0441\u043e\u0431\u043d\u043e\u0441\u0442\u0438, \u0432\u043a\u043b\u044e\u0447\u0430\u044e\u0449\u0435\u0439 \u043e\u0446\u0435\u043d\u043a\u0443 \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u044f \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u0435\u043c, \u0430\u043d\u0430\u043b\u0438\u0437 \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u043f\u0435\u0440\u0441\u043f\u0435\u043a\u0442\u0438\u0432 \u043a\u043e\u043d\u043a\u0440\u0435\u0442\u043d\u043e\u0439 \u043e\u0442\u0440\u0430\u0441\u043b\u0438, \u043e\u0446\u0435\u043d\u043a\u0443 \u0441\u043e\u0441\u0442\u043e\u044f\u043d\u0438\u044f \u0430\u043a\u0442\u0438\u0432\u043e\u0432 \u0438&nbsp;\u0446\u0435\u043b\u0435\u0441\u043e\u043e\u0431\u0440\u0430\u0437\u043d\u043e\u0441\u0442\u0438 \u0431\u0438\u0437\u043d\u0435\u0441-\u0441\u0442\u0440\u0430\u0442\u0435\u0433\u0438\u0439, \u0430&nbsp;\u0442\u0430\u043a\u0436\u0435 \u0430\u043d\u0430\u043b\u0438\u0437 \u0433\u043e\u0434\u043e\u0432\u044b\u0445 \u0438&nbsp;\u043f\u0440\u043e\u043c\u0435\u0436\u0443\u0442\u043e\u0447\u043d\u044b\u0445 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0445 \u043e\u0442\u0447\u0435\u0442\u043e\u0432 \u0437\u0430 \u043f\u0440\u0435\u0434\u044b\u0434\u0443\u0449\u0438\u0435 \u043f\u0435\u0440\u0438\u043e\u0434\u044b \u043d\u0430 \u043f\u0440\u0435\u0434\u043c\u0435\u0442 \u0432\u044b\u044f\u0432\u043b\u0435\u043d\u0438\u044f \u0432&nbsp;\u043d\u0438\u0445 \u043f\u043e\u043b\u043e\u0436\u0438\u0442\u0435\u043b\u044c\u043d\u043e\u0439 \u0438&nbsp;\u043e\u0442\u0440\u0438\u0446\u0430\u0442\u0435\u043b\u044c\u043d\u043e\u0439 \u0434\u0438\u043d\u0430\u043c\u0438\u043a\u0438. <\/p>\n<\/div>\n<\/div>\n\n     \n    \n     \n    \n  <\/div>\n<\/div>\n\n\n<div id=\"uc_uc_icon_accordion_elementor_49802df_item5\" class=\"uc_ac_box  elementor-repeater-item-0a689dd\">\n  <div class=\"uc-heading uc_trigger\" role=\"button\" aria-controls=\"uc_uc_icon_accordion_elementor_49802df_item5-content\" tabindex=\"0\" aria-expanded=\"false\">\n    \n          <div class=\"ue_icon_holder\">\n        <div class=\"ue_icon\"><svg 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class=\"cls-1\" d=\"M227,212c3.14,1.87,5.5,4.36,8,7,.46.49.93.97,1.41,1.48q10.95,11.55,10.89,18.48c-.46,3.17-2.05,4.86-4.29,7.04-3.16,1.58-6.61,1.82-10,1q-2.31-2.07-5-5c-1.17-1.17-2.34-2.33-3.52-3.48-1.24-1.24-2.49-2.47-3.73-3.71-.64-.63-1.27-1.26-1.93-1.9-.61-.6-1.21-1.21-1.84-1.83-.55-.54-1.1-1.09-1.67-1.65-2.64-2.87-2.65-5.58-2.61-9.39.46-3.17,2.05-4.86,4.29-7.04,3.31-1.66,6.44-1.73,10-1Z\"><\/path><path class=\"cls-1\" d=\"M380,563c2.81,1.79,4.51,3.02,6,6,.28,4.09.31,8.17.35,12.27.02,1.36.04,2.72.08,4.08.05,1.96.07,3.93.09,5.9.02,1.18.04,2.35.06,3.56-.75,4.13-2.36,5.59-5.58,8.2q-2.5.66-5,.62c-.82.01-1.65.03-2.5.04-3.64-.97-5.12-2.79-7.5-5.66q-.63-3.15-.63-6.66c0-1.27,0-2.54,0-3.85.02-1.32.05-2.64.07-4-.01-1.32-.02-2.64-.03-4q.08-10.87,4.6-15.5c3.2-1.6,6.53-1.5,10-1Z\"><\/path><path class=\"cls-1\" d=\"M376,148.38c.82-.01,1.65-.03,2.5-.04,3.64.97,5.12,2.79,7.5,5.66q.63,3.15.63,6.66,0,1.9,0,3.85c-.02,1.32-.05,2.64-.07,4,.01,1.32.02,2.64.03,4q-.08,10.87-4.6,15.5c-3.2,1.6-6.53,1.5-10,1-2.81-1.79-4.51-3.02-6-6-.28-4.09-.31-8.17-.35-12.27-.02-1.36-.04-2.72-.08-4.08-.05-1.96-.07-3.93-.09-5.9-.02-1.18-.04-2.35-.06-3.56,1.05-5.73,4.79-8.91,10.58-8.82Z\"><\/path><path class=\"cls-1\" d=\"M519,504c3.1,1.9,5.47,4.41,8,7,.97.95,1.94,1.9,2.91,2.84q8.97,8.79,9.4,13.97c-.03,3.32-.31,4.18-2.19,7.12-2.82,2.74-3.77,3.01-7.75,3.56-5.75-.11-8.55-3.58-12.38-7.5-.97-.95-1.94-1.9-2.91-2.84q-8.97-8.79-9.4-13.97c.03-3.32.31-4.18,2.19-7.12,3.6-3.5,7.25-4.08,12.12-3.06Z\"><\/path><path class=\"cls-1\" d=\"M241,504c2.81,1.79,4.51,3.02,6,6q.9,6.53-1.18,9.92c-1.85,2.14-3.8,4.11-5.82,6.08-.95.97-1.9,1.94-2.84,2.91q-8.79,8.97-13.97,9.4c-3.32-.03-4.18-.31-7.12-2.19-2.74-2.82-3.01-3.77-3.56-7.75.11-5.75,3.58-8.55,7.5-12.38.95-.97,1.9-1.94,2.84-2.91q10.04-10.25,18.16-9.09Z\"><\/path><path class=\"cls-1\" d=\"M533,213c2.81,1.79,4.51,3.02,6,6q.9,6.53-1.18,9.92c-1.85,2.14-3.8,4.11-5.82,6.08-.95.97-1.9,1.94-2.84,2.91q-8.79,8.97-13.97,9.4c-3.32-.03-4.18-.31-7.12-2.19-2.74-2.82-3.01-3.77-3.56-7.75.11-5.75,3.58-8.55,7.5-12.38.95-.97,1.9-1.94,2.84-2.91q10.04-10.25,18.16-9.09Z\"><\/path><\/svg><\/div>\n      <\/div>\n      <div class=\"ue_icon_spacing\"><\/div>\n        \n    <div id=\"uc_uc_icon_accordion_elementor_49802df_item5-title\" class=\"ue_title\">\u0421\u043e\u0437\u0434\u0430\u043d\u0438\u0435 \u0441\u043e\u0431\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0433\u043e \u0431\u0438\u0437\u043d\u0435\u0441\u0430<\/div>    \n    \n          <div class=\"ue_expand_spacing\"><\/div>\n      <div class=\"ue_expand\">\n        <div class=\"ue_expand_inside\">\n          <span class=\"uc_dactive bbb ue_accordion_icon\" ><i class='fas fa-chevron-down'><\/i><\/span>\n          <span class=\"uc_active bbb ue_accordion_icon\"><i class='fas fa-chevron-up'><\/i><\/span>\n        <\/div>\n      <\/div>\n        \n  <\/div>\n  \n  <div id=\"uc_uc_icon_accordion_elementor_49802df_item5-content\" class=\"uc_content\" role=\"region\" aria-labelledby=\"uc_uc_icon_accordion_elementor_49802df_item5-title\" >\n          <div class=\"content\" role=\"tabpanel\" data-role=\"content\" aria-hidden=\"false\">\n<div class=\"content\" role=\"tabpanel\" data-role=\"content\" aria-hidden=\"false\">\n<p>\u0421\u043f\u0435\u0446\u0438\u0430\u043b\u0438\u0441\u0442\u044b \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 SKS Steuerberatung \u0441\u043e\u0441\u0442\u0430\u0432\u044f\u0442 \u0434\u043b\u044f \u0412\u0430\u0441 \u0431\u0438\u0437\u043d\u0435\u0441-\u043f\u043b\u0430\u043d \u0438&nbsp;\u043f\u043e\u043c\u043e\u0433\u0443\u0442 \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0438\u0442\u044c\u0441\u044f \u043e\u0442\u043d\u043e\u0441\u0438\u0442\u0435\u043b\u044c\u043d\u043e \u0432\u0438\u0434\u0430 \u043f\u0440\u043e\u0434\u0443\u043a\u0446\u0438\u0438, \u0443\u0441\u043b\u0443\u0433 \u0438&nbsp;\u0441\u043f\u043e\u0441\u043e\u0431\u043e\u0432 \u0434\u043e\u043d\u0435\u0441\u0435\u043d\u0438\u044f \u0412\u0430\u0448\u0438\u0445 \u0438\u0434\u0435\u0439 \u0434\u043e \u043a\u043b\u0438\u0435\u043d\u0442\u043e\u0432 \u0438\u043b\u0438 \u0437\u0430\u043a\u0430\u0437\u0447\u0438\u043a\u043e\u0432. \u041c\u044b \u043f\u0440\u043e\u0432\u0435\u0434\u0435\u043c \u0430\u043d\u0430\u043b\u0438\u0437 \u0440\u044b\u043d\u043a\u043e\u0432 \u0438&nbsp;\u043f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u0438\u043c \u043f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u0443\u044e \u043e\u0446\u0435\u043d\u043a\u0443 \u0440\u0438\u0441\u043a\u043e\u0432 \u0438&nbsp;\u043f\u0435\u0440\u0441\u043f\u0435\u043a\u0442\u0438\u0432. \u041a\u043e\u043c\u043f\u0430\u043d\u0438\u044f SKS Steuerberatung \u043f\u043e\u043c\u043e\u0436\u0435\u0442 \u0412\u0430\u043c \u043e\u0442\u043a\u0440\u044b\u0442\u044c \u0431\u0438\u0437\u043d\u0435\u0441 \u0438&nbsp;\u043f\u043e\u043b\u0443\u0447\u0438\u0442\u044c \u043b\u044c\u0433\u043e\u0442\u044b \u0434\u043b\u044f \u043d\u0430\u0447\u0438\u043d\u0430\u044e\u0449\u0438\u0445 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u0435\u0439 \u0432&nbsp;\u0441\u0444\u0435\u0440\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f, \u043f\u0440\u043e\u043c\u044b\u0448\u043b\u0435\u043d\u043d\u043e\u0433\u043e \u043f\u0440\u0430\u0432\u0430 \u0438&nbsp;\u0441\u043e\u0446\u0438\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0441\u0442\u0440\u0430\u0445\u043e\u0432\u0430\u043d\u0438\u044f, \u0430&nbsp;\u0442\u0430\u043a\u0436\u0435 \u043d\u0435 \u0443\u043f\u0443\u0441\u0442\u0438\u0442\u044c \u0434\u0440\u0443\u0433\u0438\u0445 \u0432\u043e\u0437\u043c\u043e\u0436\u043d\u043e\u0441\u0442\u0435\u0439 \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u0438\u044f \u0434\u043e\u0442\u0430\u0446\u0438\u0439 \u0434\u043b\u044f \u0412\u0430\u0448\u0435\u0433\u043e \u0431\u0438\u0437\u043d\u0435\u0441\u0430. \u041c\u044b \u043f\u043e\u0434\u0434\u0435\u0440\u0436\u0438\u043c \u0412\u0430\u0441 \u043f\u0440\u0438 \u043e\u0431\u0441\u0443\u0436\u0434\u0435\u043d\u0438\u0438 \u0432\u043e\u043f\u0440\u043e\u0441\u043e\u0432 \u0444\u0438\u043d\u0430\u043d\u0441\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f \u0438&nbsp;\u043d\u0430 \u043f\u0435\u0440\u0435\u0433\u043e\u0432\u043e\u0440\u0430\u0445 \u0441&nbsp;\u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u0438\u0442\u0435\u043b\u044f\u043c\u0438 \u0431\u0430\u043d\u043a\u0430 \u0438&nbsp;\u0438\u043d\u0432\u0435\u0441\u0442\u043e\u0440\u0430\u043c\u0438. \u041a\u043e\u043c\u043f\u0430\u043d\u0438\u044f SKS Steuerberatung \u0432\u043e\u0437\u044c\u043c\u0435\u0442 \u043d\u0430 \u0441\u0435\u0431\u044f \u043e\u0431\u0449\u0435\u043d\u0438\u0435 \u0438&nbsp;\u0440\u0435\u0448\u0435\u043d\u0438\u0435 \u0441\u043f\u043e\u0440\u043d\u044b\u0445 \u0432\u043e\u043f\u0440\u043e\u0441\u043e\u0432 \u0441&nbsp;\u0440\u0430\u0437\u043b\u0438\u0447\u043d\u044b\u043c\u0438 \u043e\u0431\u0449\u0435\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u043c\u0438 \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u044f\u043c\u0438 (\u0442\u043e\u0440\u0433\u043e\u0432\u043e-\u043f\u0440\u043e\u043c\u044b\u0448\u043b\u0435\u043d\u043d\u043e\u0439 \u043f\u0430\u043b\u0430\u0442\u043e\u0439, \u0440\u0435\u043c\u0435\u0441\u043b\u0435\u043d\u043d\u043e\u0439 \u043f\u0430\u043b\u0430\u0442\u043e\u0439, \u043f\u0440\u043e\u0444\u0441\u043e\u044e\u0437\u0430\u043c\u0438 \u0438\u0442\u0434.) \u0438&nbsp;\u0443\u0447\u0440\u0435\u0436\u0434\u0435\u043d\u0438\u044f\u043c\u0438 (\u043e\u0440\u0433\u0430\u043d\u0430\u043c\u0438 \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0433\u043e \u0440\u0435\u0433\u0443\u043b\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f \u0438&nbsp;\u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044f, \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u043c\u0438 \u0432\u0435\u0434\u043e\u043c\u0441\u0442\u0432\u0430\u043c\u0438, \u0432\u0435\u0434\u043e\u043c\u0441\u0442\u0432\u043e\u043c \u043e\u0445\u0440\u0430\u043d\u044b \u0437\u0434\u043e\u0440\u043e\u0432\u044c\u044f \u0438&nbsp;\u043f\u0440.) \u041f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u044b\u0435 \u0441\u043e\u0432\u0435\u0442\u044b \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 SKS Steuerberatung \u043f\u043e\u043c\u043e\u0433\u0443\u0442 \u0412\u0430\u043c \u043f\u0435\u0440\u0435\u0434 \u043e\u0442\u043a\u0440\u044b\u0442\u0438\u0435\u043c \u0431\u0438\u0437\u043d\u0435\u0441\u0430 \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0438\u0442\u044c\u0441\u044f \u0441&nbsp;\u0440\u0430\u0437\u043c\u0435\u0440\u043e\u043c \u043e\u0442\u0447\u0438\u0441\u043b\u0435\u043d\u0438\u0439 \u0432&nbsp;\u0444\u043e\u043d\u0434 \u0441\u0442\u0440\u0430\u0445\u043e\u0432\u0430\u043d\u0438\u044f \u043e\u0442 \u043d\u0435\u0441\u0447\u0430\u0441\u0442\u043d\u044b\u0445 \u0441\u043b\u0443\u0447\u0430\u0435\u0432, \u043d\u0435\u043f\u0440\u0435\u0434\u0432\u0438\u0434\u0435\u043d\u043d\u044b\u0445 \u043e\u0431\u0441\u0442\u043e\u044f\u0442\u0435\u043b\u044c\u0441\u0442\u0432, \u0430&nbsp;\u0442\u0430\u043a\u0436\u0435 \u0432&nbsp;\u043f\u0435\u043d\u0441\u0438\u043e\u043d\u043d\u044b\u0439 \u0444\u043e\u043d\u0434. \u041a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u043d\u0442\u044b \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 SKS Steuerberatung \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u044f\u0442 \u0438\u0441\u0447\u0435\u0440\u043f\u044b\u0432\u0430\u044e\u0449\u0443\u044e \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044e \u043e&nbsp;\u0441\u0440\u043e\u043a\u0430\u0445 \u043f\u043e\u0433\u0430\u0448\u0435\u043d\u0438\u044f \u0432\u043d\u0435\u0448\u043d\u0438\u0445 \u0437\u0430\u0439\u043c\u043e\u0432, \u043d\u0430\u0438\u0431\u043e\u043b\u0435\u0435 \u043f\u043e\u0434\u0445\u043e\u0434\u044f\u0449\u0438\u0445 \u0434\u043b\u044f \u0440\u0435\u0448\u0435\u043d\u0438\u044f \u0412\u0430\u0448\u0438\u0445 \u0437\u0430\u0434\u0430\u0447, \u0440\u0430\u0441\u0441\u043a\u0430\u0436\u0443\u0442 \u043e&nbsp;\u0431\u043e\u043b\u0435\u0435 \u0447\u0435\u043c 1200 \u043f\u0440\u043e\u0433\u0440\u0430\u043c\u043c\u0430\u0445 \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u044f \u043b\u044c\u0433\u043e\u0442 \u0438&nbsp;\u0434\u043e\u0442\u0430\u0446\u0438\u0439, \u0434\u0435\u0439\u0441\u0442\u0432\u0443\u044e\u0449\u0438\u0445 \u0432&nbsp;\u0413\u0435\u0440\u043c\u0430\u043d\u0438\u0438, \u0438&nbsp;\u043c\u043d\u043e\u0433\u043e\u0447\u0438\u0441\u043b\u0435\u043d\u043d\u044b\u0445 \u0430\u043d\u0430\u043b\u043e\u0433\u0438\u0447\u043d\u044b\u0445 \u043f\u0440\u043e\u0433\u0440\u0430\u043c\u043c\u0430\u0445 \u0415\u0432\u0440\u043e\u043f\u0435\u0439\u0441\u043a\u043e\u0433\u043e \u0421\u043e\u044e\u0437\u0430, \u043d\u0430 \u0443\u0447\u0430\u0441\u0442\u0438\u0435 \u0432&nbsp;\u043a\u043e\u0442\u043e\u0440\u044b\u0445 \u0412\u044b \u043c\u043e\u0436\u0435\u0442\u0435 \u043f\u0440\u0435\u0442\u0435\u043d\u0434\u043e\u0432\u0430\u0442\u044c \u0432&nbsp;\u0441\u0432\u043e\u0435\u0439 \u0441\u0442\u0440\u0430\u043d\u0435, \u0430&nbsp;\u0442\u0430\u043a\u0436\u0435 \u0440\u0430\u0437\u044a\u044f\u0441\u043d\u044f\u0442, \u043a\u0430\u043a\u0438\u0435 \u0434\u043e\u043f\u043e\u043b\u043d\u0438\u0442\u0435\u043b\u044c\u043d\u044b\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0435 \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430 \u0442\u0430\u043a\u0438\u0435 \u0434\u043e\u0442\u0430\u0446\u0438\u0438 \u043d\u0430\u043a\u043b\u0430\u0434\u044b\u0432\u0430\u044e\u0442 \u043d\u0430 \u0412\u0430\u0448\u0438 \u0438\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0438\u0438 \u0438&nbsp;\u043d\u0430 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u044c \u0412\u0430\u0448\u0435\u0433\u043e \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f. \u041d\u0435\u0437\u0430\u0432\u0438\u0441\u0438\u043c\u043e \u043e\u0442 \u0442\u043e\u0433\u043e, \u0440\u0430\u0441\u0441\u0447\u0438\u0442\u044b\u0432\u0430\u0435\u0442\u0435 \u043b\u0438 \u0412\u044b \u043f\u043e\u043b\u0443\u0447\u0438\u0442\u044c \u043a\u0440\u0435\u0434\u0438\u0442 \u0432&nbsp;\u0431\u0430\u043d\u043a\u0435, \u0438\u0449\u0435\u0442\u0435 \u043b\u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u044c\u043e\u043d\u0430, \u043d\u0435 \u043f\u0440\u0438\u043d\u0438\u043c\u0430\u044e\u0449\u0435\u0433\u043e \u0443\u0447\u0430\u0441\u0442\u0438\u044f \u0432&nbsp;\u0440\u0443\u043a\u043e\u0432\u043e\u0434\u0441\u0442\u0432\u0435, \u0445\u043e\u0442\u0438\u0442\u0435 \u043b\u0438 \u0432\u043d\u0435\u0434\u0440\u0438\u0442\u044c \u0441\u0445\u0435\u043c\u0443 \u0443\u0447\u0430\u0441\u0442\u0438\u044f \u0440\u0430\u0431\u043e\u0442\u043d\u0438\u043a\u043e\u0432 \u0432&nbsp;\u043f\u0440\u0438\u0431\u044b\u043b\u0438 \u0438\u043b\u0438 \u0440\u0435\u0430\u043b\u0438\u0437\u043e\u0432\u0430\u0442\u044c \u0434\u0440\u0443\u0433\u0438\u0435 \u0432\u043e\u0437\u043c\u043e\u0436\u043d\u043e\u0441\u0442\u0438 \u0444\u0438\u043d\u0430\u043d\u0441\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f, \u043a&nbsp;\u043f\u0440\u0438\u043c\u0435\u0440\u0443, \u0441\u0435\u0440\u0442\u0438\u0444\u0438\u043a\u0430\u0442\u044b \u0434\u043e\u043b\u0435\u0432\u043e\u0433\u043e \u0443\u0447\u0430\u0441\u0442\u0438\u044f, \u043a\u043e\u043d\u0432\u0435\u0440\u0442\u0438\u0440\u0443\u0435\u043c\u044b\u0435 \u0438\u043b\u0438 \u043e\u043f\u0446\u0438\u043e\u043d\u043d\u044b\u0435 \u0437\u0430\u0439\u043c\u044b, \u2013 \u0432&nbsp;\u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 SKS Steuerberatung \u0412\u044b \u043f\u043e\u043b\u0443\u0447\u0438\u0442\u0435 \u043a\u043e\u043c\u043f\u0435\u0442\u0435\u043d\u0442\u043d\u044b\u0439 \u043e\u0442\u0432\u0435\u0442 \u043d\u0430 \u043b\u044e\u0431\u043e\u0439 \u0432\u043e\u043f\u0440\u043e\u0441 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0433\u043e \u0445\u0430\u0440\u0430\u043a\u0442\u0435\u0440\u0430.        <\/p>\n<\/div>\n<\/div>\n\n     \n    \n     \n    \n  <\/div>\n<\/div>\n\n\n<div id=\"uc_uc_icon_accordion_elementor_49802df_item6\" class=\"uc_ac_box  elementor-repeater-item-6cbbbff\">\n  <div class=\"uc-heading uc_trigger\" role=\"button\" aria-controls=\"uc_uc_icon_accordion_elementor_49802df_item6-content\" tabindex=\"0\" aria-expanded=\"false\">\n    \n          <div class=\"ue_icon_holder\">\n        <div class=\"ue_icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Ebene_1\" data-name=\"Ebene 1\" viewBox=\"0 0 752 752\"><defs><style>      .cls-1 {        fill: #fff;      }    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     <\/div>\n      <div class=\"ue_icon_spacing\"><\/div>\n        \n    <div id=\"uc_uc_icon_accordion_elementor_49802df_item6-title\" class=\"ue_title\">\u0420\u0435\u0448\u0435\u043d\u0438\u0435 \u043f\u0440\u0430\u0432\u043e\u0432\u044b\u0445 \u0441\u043f\u043e\u0440\u043e\u0432<\/div>    \n    \n          <div class=\"ue_expand_spacing\"><\/div>\n      <div class=\"ue_expand\">\n        <div class=\"ue_expand_inside\">\n          <span class=\"uc_dactive bbb ue_accordion_icon\" ><i class='fas fa-chevron-down'><\/i><\/span>\n          <span class=\"uc_active bbb ue_accordion_icon\"><i class='fas fa-chevron-up'><\/i><\/span>\n        <\/div>\n      <\/div>\n        \n  <\/div>\n  \n  <div id=\"uc_uc_icon_accordion_elementor_49802df_item6-content\" class=\"uc_content\" role=\"region\" aria-labelledby=\"uc_uc_icon_accordion_elementor_49802df_item6-title\" >\n          <div class=\"content\" role=\"tabpanel\" data-role=\"content\" aria-hidden=\"false\">\n<div class=\"content\" role=\"tabpanel\" data-role=\"content\" aria-hidden=\"false\">\n<p><strong>\u041e\u043f\u0440\u043e\u0442\u0435\u0441\u0442\u043e\u0432\u0430\u043d\u0438\u0435 \u0443\u0432\u0435\u0434\u043e\u043c\u043b\u0435\u043d\u0438\u0439 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e-\u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0433\u043e \u0432\u0435\u0434\u043e\u043c\u0441\u0442\u0432\u0430, \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u0435 \u0438\u043d\u0442\u0435\u0440\u0435\u0441\u043e\u0432 \u043a\u043b\u0438\u0435\u043d\u0442\u043e\u0432 \u0432&nbsp;\u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0445 \u0441\u0443\u0434\u0430\u0445 \u0438&nbsp;\u0432 \u0424\u0435\u0434\u0435\u0440\u0430\u043b\u044c\u043d\u043e\u043c \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u043c \u0441\u0443\u0434\u0435<\/strong><\/p>\n<p>\u041c\u044b \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u044f\u0435\u043c \u0438\u043d\u0442\u0435\u0440\u0435\u0441\u044b \u043a\u043b\u0438\u0435\u043d\u0442\u043e\u0432 \u043f\u0440\u0438 \u0440\u0430\u0437\u0431\u0438\u0440\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430\u0445 \u043e&nbsp;\u043d\u0430\u0440\u0443\u0448\u0435\u043d\u0438\u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430, \u0432&nbsp;\u043f\u0440\u043e\u0446\u0435\u0441\u0441\u0435 \u0441\u0443\u0434\u043e\u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u0430 \u043f\u043e \u0434\u0435\u043b\u0430\u043c \u043e&nbsp;\u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u043f\u0440\u0430\u0432\u043e\u043d\u0430\u0440\u0443\u0448\u0435\u043d\u0438\u044f\u0445, \u0430&nbsp;\u0442\u0430\u043a\u0436\u0435 \u0432&nbsp;\u043e\u0440\u0433\u0430\u043d\u0430\u0445 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0433\u043e \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044f \u0432&nbsp;\u0413\u0435\u0440\u043c\u0430\u043d\u0438\u0438, \u043d\u0430 \u0432\u0441\u0435\u0445 \u044d\u0442\u0430\u043f\u0430\u0445 \u043f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u043a\u0438 \u043e\u0442 \u043e\u043f\u0440\u043e\u0442\u0435\u0441\u0442\u043e\u0432\u0430\u043d\u0438\u044f \u0432\u044b\u043d\u0435\u0441\u0435\u043d\u043d\u043e\u0433\u043e \u0440\u0435\u0448\u0435\u043d\u0438\u044f, \u0434\u043e \u043e\u0431\u0436\u0430\u043b\u043e\u0432\u0430\u043d\u0438\u044f \u0432&nbsp;\u0441\u0443\u0434\u0435 \u043f\u043e \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u043c \u0438&nbsp;\u043f\u0440\u0430\u0432\u043e\u0432\u044b\u043c \u0441\u043f\u043e\u0440\u0430\u043c. \u041f\u043e \u043f\u043e\u0440\u0443\u0447\u0435\u043d\u0438\u044e \u043a\u043b\u0438\u0435\u043d\u0442\u043e\u0432 \u043c\u044b \u0432\u0435\u0434\u0435\u043c \u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u043e \u043f\u043e \u043e\u043f\u0440\u043e\u0442\u0435\u0441\u0442\u043e\u0432\u0430\u043d\u0438\u044e, \u0438\u0441\u043a\u043e\u0432\u043e\u0435 \u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u043e \u0432&nbsp;\u0441\u0443\u0434\u0430\u0445 \u043f\u043e \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u043c \u0434\u0435\u043b\u0430\u043c \u0438&nbsp;\u0432 \u0424\u0435\u0434\u0435\u0440\u0430\u043b\u044c\u043d\u043e\u043c \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u043c \u0441\u0443\u0434\u0435.  <\/p>\n<p><strong>\u0421\u043e\u043f\u0440\u043e\u0432\u043e\u0436\u0434\u0435\u043d\u0438\u0435 \u043f\u0440\u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u043f\u0440\u043e\u0432\u0435\u0440\u043a\u0430\u0445<\/strong><\/p>\n<p>\u0422\u0440\u0435\u0431\u043e\u0432\u0430\u043d\u0438\u044f \u043a&nbsp;\u043e\u0444\u043e\u0440\u043c\u043b\u0435\u043d\u0438\u044e \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u043e\u0432 \u043f\u0440\u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u0441\u043f\u043e\u0440\u0430\u0445 \u0432&nbsp;\u0441\u0443\u0434\u0435 \u0442\u0440\u0435\u0431\u0443\u044e\u0442 \u043a\u0440\u0430\u0439\u043d\u0435\u0439 \u043e\u0441\u0432\u0435\u0434\u043e\u043c\u043b\u0435\u043d\u043d\u043e\u0441\u0442\u0438 \u0438&nbsp;\u0447\u0435\u0442\u043a\u043e\u0441\u0442\u0438, \u043f\u043e\u043d\u0438\u043c\u0430\u043d\u0438\u044f \u0432\u0441\u0435\u0445 \u0443\u0440\u043e\u0432\u043d\u0435\u0439 \u0443\u0440\u0435\u0433\u0443\u043b\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f \u0441\u043f\u043e\u0440\u043d\u044b\u0445 \u0432\u043e\u043f\u0440\u043e\u0441\u043e\u0432. \u041c\u044b \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u043b\u044f\u0435\u043c \u043f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u043e\u0435 \u0431\u0438\u0437\u043d\u0435\u0441- \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0435, \u043a\u043e\u0442\u043e\u0440\u043e\u0435 \u043e\u0431\u0435\u0437\u043e\u043f\u0430\u0441\u0438\u0442 \u0412\u0430\u0441 \u043e\u0442 \u0448\u0442\u0440\u0430\u0444\u043e\u0432 \u0438&nbsp;\u0441\u0430\u043d\u043a\u0446\u0438\u0439. \u041a\u043e\u043c\u043f\u0430\u043d\u0438\u044f SKS Steuerberatung \u043f\u0440\u0435\u0434\u043b\u0430\u0433\u0430\u0435\u0442 \u0441\u0432\u043e\u0439 \u0431\u0435\u0441\u0446\u0435\u043d\u043d\u044b\u0439 \u043e\u043f\u044b\u0442 \u043c\u043d\u043e\u0433\u043e\u043b\u0435\u0442\u043d\u0435\u0439 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438 \u0432&nbsp;\u0441\u0444\u0435\u0440\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u0441\u043f\u043e\u0440\u043e\u0432, \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u043f\u0440\u043e\u0432\u0435\u0440\u043e\u043a \u0438&nbsp;\u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f.  <\/p>\n<\/div>\n<\/div>\n\n     \n    \n 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     <\/div>\n      <div class=\"ue_icon_spacing\"><\/div>\n        \n    <div id=\"uc_uc_icon_accordion_elementor_49802df_item7-title\" class=\"ue_title\">\u041f\u0440\u0430\u0432\u043e\u043f\u0440\u0435\u0435\u043c\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0441\u0442\u044c \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u0439 \u0438&nbsp;\u0430\u043a\u0442\u0438\u0432\u043e\u0432<\/div>    \n    \n          <div class=\"ue_expand_spacing\"><\/div>\n      <div class=\"ue_expand\">\n        <div class=\"ue_expand_inside\">\n          <span class=\"uc_dactive bbb ue_accordion_icon\" ><i class='fas fa-chevron-down'><\/i><\/span>\n          <span class=\"uc_active bbb ue_accordion_icon\"><i class='fas fa-chevron-up'><\/i><\/span>\n        <\/div>\n      <\/div>\n        \n  <\/div>\n  \n  <div id=\"uc_uc_icon_accordion_elementor_49802df_item7-content\" class=\"uc_content\" role=\"region\" aria-labelledby=\"uc_uc_icon_accordion_elementor_49802df_item7-title\" >\n          <div class=\"content\" role=\"tabpanel\" data-role=\"content\" aria-hidden=\"false\">\n<div class=\"content\" role=\"tabpanel\" data-role=\"content\" aria-hidden=\"false\">\n<p>C\u0442\u0440\u0435\u043c\u0438\u0442\u0435\u043b\u044c\u043d\u044b\u0435 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u0432&nbsp;\u043e\u0431\u043b\u0430\u0441\u0442\u0438 \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u043a\u0438 \u0438&nbsp;\u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u0442\u0440\u0435\u0431\u0443\u044e\u0442 \u043e\u0442 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u0435\u0439 \u0433\u0438\u0431\u043a\u043e\u0441\u0442\u0438 \u0432&nbsp;\u043f\u0440\u0438\u043d\u044f\u0442\u0438\u0438 \u0440\u0435\u0448\u0435\u043d\u0438\u0439 \u0438&nbsp;\u0431\u044b\u0441\u0442\u0440\u043e\u0433\u043e \u0440\u0435\u0430\u0433\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f. \u0421\u0442\u0440\u0430\u0442\u0435\u0433\u0438\u0447\u0435\u0441\u043a\u043e\u0439 \u043a\u043e\u043d\u0446\u0435\u043f\u0446\u0438\u0435\u0439 \u0432&nbsp;\u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u0438 \u0431\u0438\u0437\u043d\u0435\u0441\u043e\u043c \u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u0432\u043d\u0435\u0434\u0440\u0435\u043d\u0438\u0435 \u043d\u043e\u0432\u043e\u0439 \u0438\u043b\u0438 \u043c\u043e\u0434\u0438\u0444\u0438\u043a\u0430\u0446\u0438\u044f \u0438\u043c\u0435\u044e\u0449\u0435\u0439\u0441\u044f \u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u044b \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f. \u042d\u043a\u0441\u043f\u0435\u0440\u0442\u044b \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 SKS Steuerberatung \u0432\u0441\u0435\u0433\u0434\u0430 \u0433\u043e\u0442\u043e\u0432\u044b \u043f\u043e\u043c\u043e\u0447\u044c \u0432&nbsp;\u043f\u043e\u0438\u0441\u043a\u0435 \u0440\u0435\u0448\u0435\u043d\u0438\u0439 \u0432&nbsp;\u0432\u043e\u043f\u0440\u043e\u0441\u0430\u0445 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u0438&nbsp;\u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u044f \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u0435\u043c. \u0418\u0437\u0431\u0435\u0433\u0430\u0439\u0442\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u00ab\u043b\u043e\u0432\u0443\u0448\u0435\u043a\u00bb \u0438&nbsp;\u043d\u0435 \u0443\u043f\u0443\u0441\u043a\u0430\u0439\u0442\u0435 \u0441\u043b\u0443\u0447\u0430\u044f \u0432\u044b\u0433\u043e\u0434\u043d\u043e \u0432\u043e\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u0442\u044c\u0441\u044f \u043b\u044c\u0433\u043e\u0442\u0430\u043c\u0438. \u041f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u0438\u0437\u043c \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u043d\u0442\u043e\u0432 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 SKS Steuerberatung \u043f\u043e\u0437\u0432\u043e\u043b\u0438\u0442 \u0412\u0430\u043c \u043e\u043f\u0442\u0438\u043c\u0438\u0437\u0438\u0440\u043e\u0432\u0430\u0442\u044c \u0412\u0430\u0448\u0438 \u0437\u0430\u0442\u0440\u0430\u0442\u044b \u0438&nbsp;\u0443\u0432\u0435\u043b\u0438\u0447\u0438\u0442\u044c \u043f\u0440\u0438\u0431\u044b\u043b\u044c \u043f\u0440\u0438 \u043e\u0444\u043e\u0440\u043c\u043b\u0435\u043d\u0438\u0438 \u043f\u0440\u0430\u0432\u043e\u043f\u0440\u0435\u0435\u043c\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0441\u0442\u0438 \u0438\u043b\u0438 \u043f\u0440\u0438 \u043f\u0440\u043e\u0434\u0430\u0436\u0435 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f.    <\/p>\n<\/div>\n<\/div>\n\n     \n    \n     \n    \n  <\/div>\n<\/div>\n\n\n<div id=\"uc_uc_icon_accordion_elementor_49802df_item8\" class=\"uc_ac_box  elementor-repeater-item-a993f4b\">\n  <div class=\"uc-heading uc_trigger\" role=\"button\" 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d=\"M324,339q3.68-.03,7.44-.06c.77,0,1.55-.02,2.35-.03,1.74,0,3.48.04,5.22.09q1,1,1.13,3.91c0,1.19,0,2.37,0,3.59q0,1.78,0,3.59-.13,2.91-1.13,3.91c-2.53.07-5.03.09-7.56.06-2.45-.02-4.91-.04-7.44-.06v-15Z\"><\/path><path class=\"cls-1\" d=\"M413,339h15v15h-15v-15Z\"><\/path><\/svg><\/div>\n      <\/div>\n      <div class=\"ue_icon_spacing\"><\/div>\n        \n    <div id=\"uc_uc_icon_accordion_elementor_49802df_item8-title\" class=\"ue_title\">\u041d\u0430\u0441\u043b\u0435\u0434\u043e\u0432\u0430\u043d\u0438\u0435 - \u0414\u0430\u0440\u0435\u043d\u0438\u0435<\/div>    \n    \n          <div class=\"ue_expand_spacing\"><\/div>\n      <div class=\"ue_expand\">\n        <div class=\"ue_expand_inside\">\n          <span class=\"uc_dactive bbb ue_accordion_icon\" ><i class='fas fa-chevron-down'><\/i><\/span>\n          <span class=\"uc_active bbb ue_accordion_icon\"><i class='fas fa-chevron-up'><\/i><\/span>\n        <\/div>\n      <\/div>\n        \n  <\/div>\n  \n  <div id=\"uc_uc_icon_accordion_elementor_49802df_item8-content\" class=\"uc_content\" role=\"region\" aria-labelledby=\"uc_uc_icon_accordion_elementor_49802df_item8-title\" >\n          <div class=\"content\" role=\"tabpanel\" data-role=\"content\" aria-hidden=\"false\">\n<div class=\"content\" role=\"tabpanel\" data-role=\"content\" aria-hidden=\"false\">\n<div class=\"content\" role=\"tabpanel\" data-role=\"content\" aria-hidden=\"false\">\n<p>\u041f\u0435\u0440\u0435\u0434\u0430\u0447\u0430 \u0438\u043c\u0443\u0449\u0435\u0441\u0442\u0432\u0430 \u0441\u043b\u0435\u0434\u0443\u044e\u0449\u0435\u043c\u0443 \u043f\u043e\u043a\u043e\u043b\u0435\u043d\u0438\u044e \u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0435\u0442 \u043c\u0430\u043a\u0440\u043e\u044d\u043a\u043e\u043d\u043e\u043c\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u043c\u0430\u0441\u0448\u0442\u0430\u0431\u044b. \u041a\u043e\u043c\u043f\u0430\u043d\u0438\u044f SKS Steuerberatung \u0440\u0430\u0441\u043a\u0440\u043e\u0435\u0442 \u0412\u0430\u043c \u0432\u0441\u0435 \u0440\u0430\u0437\u043d\u043e\u043e\u0431\u0440\u0430\u0437\u0438\u0435 \u0432\u043e\u0437\u043c\u043e\u0436\u043d\u043e\u0441\u0442\u0435\u0439 \u043e\u0444\u043e\u0440\u043c\u043b\u0435\u043d\u0438\u044f \u043d\u0430\u0441\u043b\u0435\u0434\u0441\u0442\u0432\u0430, \u0440\u0430\u0441\u0441\u043a\u0430\u0436\u0435\u0442 \u043e&nbsp;\u043f\u0440\u0430\u0432\u0435 \u0432\u044b\u0431\u043e\u0440\u0430 \u0438&nbsp;\u0432\u043e\u0437\u043c\u043e\u0436\u043d\u044b\u0445 \u043e\u0441\u043b\u043e\u0436\u043d\u0435\u043d\u0438\u044f\u0445, \u0441\u0432\u044f\u0437\u0430\u043d\u043d\u044b\u0445 \u0441&nbsp;\u043d\u0430\u0441\u043b\u0435\u0434\u043e\u0432\u0430\u043d\u0438\u0435\u043c \u0438&nbsp;\u0434\u0430\u0440\u0435\u043d\u0438\u0435\u043c \u0438\u043c\u0443\u0449\u0435\u0441\u0442\u0432\u0430 \u0447\u0430\u0441\u0442\u043d\u044b\u0445 \u043b\u0438\u0446, \u0447\u0442\u043e\u0431\u044b \u043d\u0430\u0434\u0435\u0436\u043d\u043e \u043e\u0431\u0435\u0441\u043f\u0435\u0447\u0438\u0442\u044c \u0431\u0443\u0434\u0443\u0449\u0435\u0435 \u0412\u0430\u0448\u0438\u0445 \u0431\u043b\u0438\u0437\u043a\u0438\u0445. <\/p>\n<\/div>\n<\/div>\n<\/div>\n\n     \n    \n     \n    \n  <\/div>\n<\/div>\n\n\n<div id=\"uc_uc_icon_accordion_elementor_49802df_item9\" class=\"uc_ac_box  elementor-repeater-item-4e7c28e\">\n  <div class=\"uc-heading uc_trigger\" role=\"button\" aria-controls=\"uc_uc_icon_accordion_elementor_49802df_item9-content\" tabindex=\"0\" aria-expanded=\"false\">\n    \n          <div class=\"ue_icon_holder\">\n        <div class=\"ue_icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Ebene_1\" data-name=\"Ebene 1\" viewBox=\"0 0 752 752\"><defs><style>      .cls-1 {        fill: #fff;      }    <\/style><\/defs><path class=\"cls-1\" 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class=\"cls-1\" d=\"M451.22,508.6c1.01,0,2.03,0,3.07-.01,1.06.01,2.12.02,3.21.04,1.06-.01,2.12-.02,3.21-.04q1.52,0,3.07.01,1.39,0,2.81.01c2.85.46,3.71,1.08,5.4,3.39,1.08,3.87,1.47,6.02-.28,9.69-4.32,3.67-8.74,3.04-14.22,2.94q-1.57.03-3.17.06-7.58-.05-11.05-3c-1.74-3.67-1.35-5.82-.28-9.69,2.37-3.24,4.31-3.38,8.22-3.4Z\"><\/path><path class=\"cls-1\" d=\"M451.22,471.6c1.01,0,2.03,0,3.07-.01,1.06.01,2.12.02,3.21.04,1.06-.01,2.12-.02,3.21-.04q1.52,0,3.07.01,1.39,0,2.81.01c2.85.46,3.71,1.08,5.4,3.39,1.08,3.87,1.47,6.02-.28,9.69-4.32,3.67-8.74,3.04-14.22,2.94q-1.57.03-3.17.06-7.58-.05-11.05-3c-1.74-3.67-1.35-5.82-.28-9.69,2.37-3.24,4.31-3.38,8.22-3.4Z\"><\/path><path class=\"cls-1\" d=\"M451.22,434.6c1.01,0,2.03,0,3.07-.01,1.06.01,2.12.02,3.21.04,1.06-.01,2.12-.02,3.21-.04q1.52,0,3.07.01,1.39,0,2.81.01c2.85.46,3.71,1.08,5.4,3.39,1.08,3.87,1.47,6.02-.28,9.69-4.32,3.67-8.74,3.04-14.22,2.94q-1.57.03-3.17.06-7.58-.05-11.05-3c-1.74-3.67-1.35-5.82-.28-9.69,2.37-3.24,4.31-3.38,8.22-3.4Z\"><\/path><path class=\"cls-1\" d=\"M502,508.5c1-.02,2-.03,3.02-.05q7.23.04,10.63,2.36c1.99,3.24,1.88,5.47,1.34,9.19-2.04,2.62-3.23,3.85-6.52,4.5-.92,0-1.85,0-2.8,0-1.01,0-2.02,0-3.06,0-1.05-.02-2.1-.04-3.18-.06-1.05,0-2.11.01-3.19.02q-7.69-.06-10.04-1.74c-1.69-2.42-1.62-4.8-1.7-7.68,1.88-7.7,9.06-6.63,15.5-6.54Z\"><\/path><path class=\"cls-1\" d=\"M413,508.5c1-.02,2-.03,3.02-.05q7.23.04,10.63,2.36c1.99,3.24,1.88,5.47,1.34,9.19q-1.34,2.19-4,4c-3.67.6-7.29.56-11,.5-1,.02-2,.03-3.02.05q-7.23-.04-10.63-2.36c-1.99-3.24-1.88-5.47-1.34-9.19,3.44-5.6,9.14-4.59,15-4.5Z\"><\/path><path class=\"cls-1\" d=\"M502,471.5c1-.02,2-.03,3.02-.05q7.23.04,10.63,2.36c1.99,3.24,1.88,5.47,1.34,9.19-2.04,2.62-3.23,3.85-6.52,4.5-.92,0-1.85,0-2.8,0-1.01,0-2.02,0-3.06,0-1.05-.02-2.1-.04-3.18-.06-1.05,0-2.11.01-3.19.02q-7.69-.06-10.04-1.74c-1.69-2.42-1.62-4.8-1.7-7.68,1.88-7.7,9.06-6.63,15.5-6.54Z\"><\/path><path class=\"cls-1\" d=\"M413,471.5c1-.02,2-.03,3.02-.05q7.23.04,10.63,2.36c1.99,3.24,1.88,5.47,1.34,9.19q-1.34,2.19-4,4c-3.67.6-7.29.56-11,.5-1,.02-2,.03-3.02.05q-7.23-.04-10.63-2.36c-1.99-3.24-1.88-5.47-1.34-9.19,3.44-5.6,9.14-4.59,15-4.5Z\"><\/path><path class=\"cls-1\" d=\"M502,434.5c1-.02,2-.03,3.02-.05q7.23.04,10.63,2.36c1.99,3.24,1.88,5.47,1.34,9.19-2.04,2.62-3.23,3.85-6.52,4.5-.92,0-1.85,0-2.8,0-1.01,0-2.02,0-3.06,0-1.05-.02-2.1-.04-3.18-.06-1.05,0-2.11.01-3.19.02q-7.69-.06-10.04-1.74c-1.69-2.42-1.62-4.8-1.7-7.68,1.88-7.7,9.06-6.63,15.5-6.54Z\"><\/path><path class=\"cls-1\" d=\"M413,434.5c1-.02,2-.03,3.02-.05q7.23.04,10.63,2.36c1.99,3.24,1.88,5.47,1.34,9.19q-1.34,2.19-4,4c-3.67.6-7.29.56-11,.5-1,.02-2,.03-3.02.05q-7.23-.04-10.63-2.36c-1.99-3.24-1.88-5.47-1.34-9.19,3.44-5.6,9.14-4.59,15-4.5Z\"><\/path><\/svg><\/div>\n      <\/div>\n      <div class=\"ue_icon_spacing\"><\/div>\n        \n    <div id=\"uc_uc_icon_accordion_elementor_49802df_item9-title\" class=\"ue_title\">\u0412\u0435\u0434\u0435\u043d\u0438\u0435 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u0433\u043e \u0443\u0447\u0435\u0442\u0430<\/div>    \n    \n          <div class=\"ue_expand_spacing\"><\/div>\n      <div class=\"ue_expand\">\n        <div class=\"ue_expand_inside\">\n          <span class=\"uc_dactive bbb ue_accordion_icon\" ><i class='fas fa-chevron-down'><\/i><\/span>\n          <span class=\"uc_active bbb ue_accordion_icon\"><i class='fas fa-chevron-up'><\/i><\/span>\n        <\/div>\n      <\/div>\n        \n  <\/div>\n  \n  <div id=\"uc_uc_icon_accordion_elementor_49802df_item9-content\" class=\"uc_content\" role=\"region\" aria-labelledby=\"uc_uc_icon_accordion_elementor_49802df_item9-title\" >\n          <div class=\"content\" role=\"tabpanel\" data-role=\"content\" aria-hidden=\"false\">\n<div class=\"content\" role=\"tabpanel\" data-role=\"content\" aria-hidden=\"false\">\n<div class=\"content\" role=\"tabpanel\" data-role=\"content\" aria-hidden=\"false\">\n<p><strong>\u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0439 \u0443\u0447\u0435\u0442<\/strong><\/p>\n<p>SKS Steuerberatung \u043d\u0435 \u0442\u043e\u043b\u044c\u043a\u043e \u0431\u0435\u0440\u0435\u0442 \u043d\u0430 \u0441\u0435\u0431\u044f \u0437\u0430\u0431\u043e\u0442\u0443 \u043e&nbsp;\u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u043c \u0443\u0447\u0435\u0442\u0435 \u0438&nbsp;\u043d\u0430\u0447\u0438\u0441\u043b\u0435\u043d\u0438\u0438 \u0437\u0430\u0440\u0430\u0431\u043e\u0442\u043d\u043e\u0439 \u043f\u043b\u0430\u0442\u044b, \u043d\u043e \u0438&nbsp;- \u043f\u043e\u0441\u0440\u0435\u0434\u0441\u0442\u0432\u043e\u043c \u0434\u0435\u0442\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0430\u043d\u0430\u043b\u0438\u0437\u0430 - \u043e\u043a\u0430\u0437\u044b\u0432\u0430\u0435\u0442 \u0412\u0430\u043c \u0432\u0441\u0435\u0441\u0442\u043e\u0440\u043e\u043d\u043d\u044e\u044e \u044d\u043a\u0441\u043f\u0435\u0440\u0442\u043d\u0443\u044e \u043f\u043e\u0434\u0434\u0435\u0440\u0436\u043a\u0443 \u043a\u0430\u043a \u0432&nbsp;\u043f\u043e\u043b\u043d\u043e\u043c \u0443\u0447\u0435\u0442\u0435 \u0432\u0441\u0435\u0445 \u0445\u043e\u0437\u044f\u0439\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0445 \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u0439, \u0442\u0430\u043a \u0438&nbsp;\u0432 \u0440\u0430\u0437\u0432\u0438\u0442\u0438\u0438 \u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u0435\u043d\u043d\u043e-\u044d\u043a\u043e\u043d\u043e\u043c\u0438\u0447\u0435\u0441\u043a\u043e\u0439 \u043e\u0431\u043b\u0430\u0441\u0442\u0438 \u0412\u0430\u0448\u0435\u0433\u043e \u0431\u0438\u0437\u043d\u0435\u0441\u0430. \u0415\u0436\u0435\u043c\u0435\u0441\u044f\u0447\u043d\u043e\u0435 \u0432\u0435\u0434\u0435\u043d\u0438\u0435 \u0443\u0447\u0435\u0442\u0430 \u0430\u043a\u0442\u0438\u0432\u043e\u0432 \u0438&nbsp;\u0442\u043e\u0447\u043d\u043e\u0435 \u0440\u0430\u0437\u0433\u0440\u0430\u043d\u0438\u0447\u0435\u043d\u0438\u0435 \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432 \u043f\u043e \u0433\u043e\u0434\u0430\u043c \u0438&nbsp;\u043c\u0435\u0441\u044f\u0446\u0430\u043c, \u043d\u0430\u043f\u0440\u0438\u043c\u0435\u0440, \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u0432&nbsp;\u0442\u043e\u0432\u0430\u0440\u043d\u043e-\u043c\u0430\u0442\u0435\u0440\u0438\u0430\u043b\u044c\u043d\u044b\u0445 \u0437\u0430\u043f\u0430\u0441\u0430\u0445, \u043f\u043e\u0437\u0432\u043e\u043b\u044f\u044e\u0442 \u043f\u043e\u043b\u0443\u0447\u0438\u0442\u044c \u0442\u043e\u0447\u043d\u0443\u044e \u043a\u0430\u0440\u0442\u0438\u043d\u0443 \u0441\u043e\u0441\u0442\u043e\u044f\u043d\u0438\u044f \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f, \u0447\u0442\u043e \u0442\u0430\u043a\u0436\u0435 \u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u043f\u043e\u043b\u043e\u0436\u0438\u0442\u0435\u043b\u044c\u043d\u044b\u043c \u0441\u0438\u0433\u043d\u0430\u043b\u043e\u043c \u0434\u043b\u044f \u0412\u0430\u0448\u0435\u0433\u043e \u0431\u0430\u043d\u043a\u0430.  <\/p>\n<p><strong>\u0412\u0435\u0434\u0435\u043d\u0438\u0435 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u0446\u0438\u0438 \u0438&nbsp;\u0443\u0447\u0435\u0442\u0430 \u0437\u0430\u0440\u0430\u0431\u043e\u0442\u043d\u043e\u0439 \u043f\u043b\u0430\u0442\u044b (EDV-gest\u00fctzt)<\/strong><\/p>\n<p>\u0411\u043b\u0430\u0433\u043e\u0434\u0430\u0440\u044f \u0430\u0432\u0442\u043e\u043c\u0430\u0442\u0438\u0437\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u043e\u0439 \u0441\u0438\u0441\u0442\u0435\u043c\u0435 \u0441\u0431\u043e\u0440\u0430 \u0438&nbsp;\u043e\u0431\u0440\u0430\u0431\u043e\u0442\u043a\u0438 \u0434\u0430\u043d\u043d\u044b\u0445 \u043a\u043b\u0438\u0435\u043d\u0442\u044b \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 SKS \u0437\u0430\u0431\u043b\u0430\u0433\u043e\u0432\u0440\u0435\u043c\u0435\u043d\u043d\u043e \u043f\u043e\u043b\u0443\u0447\u0430\u044e\u0442 \u0443\u0432\u0435\u0434\u043e\u043c\u043b\u0435\u043d\u0438\u044f \u043e&nbsp;\u0434\u0435\u0439\u0441\u0442\u0432\u0438\u044f\u0445 \u043d\u0435\u043e\u0431\u0445\u043e\u0434\u0438\u043c\u044b\u0445 \u0432&nbsp;\u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u0438 \u0441&nbsp;\u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u043c \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u043e\u043c \u0438, \u0442\u0430\u043a\u0438\u043c \u043e\u0431\u0440\u0430\u0437\u043e\u043c, \u0438\u043c\u0435\u044e\u0442 \u0432\u043e\u0437\u043c\u043e\u0436\u043d\u043e\u0441\u0442\u044c \u043f\u043b\u0430\u043d\u0438\u0440\u043e\u0432\u0430\u0442\u044c \u0441\u0432\u043e\u044e \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u044c \u043f\u043e \u0443\u043f\u043b\u0430\u0442\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u0432 \u0437\u0430\u0440\u0430\u043d\u0435\u0435. \u0414\u043b\u044f \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 \u0443\u0447\u0451\u0442 \u0437\u0430\u0440\u0430\u0431\u043e\u0442\u043d\u043e\u0439 \u043f\u043b\u0430\u0442\u044b - \u044d\u0442\u043e \u0441\u0443\u0449\u0435\u0441\u0442\u0432\u0435\u043d\u043d\u0430\u044f \u043e\u0431\u043b\u0430\u0441\u0442\u044c, \u043e\u0448\u0438\u0431\u043a\u0438 \u0432&nbsp;\u043a\u043e\u0442\u043e\u0440\u043e\u0439 \u043c\u043e\u0433\u0443\u0442 \u0438\u043c\u0435\u0442\u044c \u043d\u0435\u0433\u0430\u0442\u0438\u0432\u043d\u044b\u0435 \u043f\u043e\u0441\u043b\u0435\u0434\u0441\u0442\u0432\u0438\u044f \u0434\u043b\u044f \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 \u0438&nbsp;\u0440\u0430\u0431\u043e\u0442\u043d\u0438\u043a\u0430. SKS Steuerberatung \u043f\u0440\u0435\u0434\u043b\u0430\u0433\u0430\u0435\u0442 \u0441\u0432\u043e\u0438\u043c \u043a\u043b\u0438\u0435\u043d\u0442\u0430\u043c \u0438\u0434\u0435\u0438 \u0438&nbsp;\u0440\u0435\u0448\u0435\u043d\u0438\u044f \u043f\u043e \u043e\u043f\u0442\u0438\u043c\u0438\u0437\u0430\u0446\u0438\u0438 \u0441\u0438\u0441\u0442\u0435\u043c \u0432\u0435\u0434\u0435\u043d\u0438\u044f \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u0446\u0438\u0438 \u0438&nbsp;\u0443\u0447\u0435\u0442\u0430 \u0437\u0430\u0440\u0430\u0431\u043e\u0442\u043d\u043e\u0439 \u043f\u043b\u0430\u0442\u044b.  <\/p>\n<p><strong>\u0423\u0447\u0435\u0442 \u043e\u0441\u043d\u043e\u0432\u043d\u044b\u0445 \u0441\u0440\u0435\u0434\u0441\u0442\u0432<\/strong><\/p>\n<p>\u0423\u0447\u0435\u0442 \u043e\u0441\u043d\u043e\u0432\u043d\u044b\u0445 \u0441\u0440\u0435\u0434\u0441\u0442\u0432 \u0432&nbsp;\u0440\u0430\u043c\u043a\u0430\u0445 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u0433\u043e \u0443\u0447\u0435\u0442\u0430 \u043d\u0430 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u0438 \u043f\u043e\u0437\u0432\u043e\u043b\u044f\u0435\u0442 \u043f\u043e\u043b\u0443\u0447\u0438\u0442\u044c \u0447\u0435\u0442\u043a\u043e\u0435 \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u0435 \u043e&nbsp;\u0432\u0430\u0436\u043d\u0435\u0439\u0448\u0438\u0445 \u0430\u0441\u043f\u0435\u043a\u0442\u0430\u0445 \u043a\u0430\u043b\u044c\u043a\u0443\u043b\u044f\u0446\u0438\u0438 \u0438&nbsp;\u0443\u0447\u0435\u0442\u0430 \u0438\u0437\u0434\u0435\u0440\u0436\u0435\u043a. \u0421&nbsp;\u0435\u0433\u043e \u043f\u043e\u043c\u043e\u0449\u044c\u044e \u043c\u043e\u0436\u043d\u043e \u0443\u0441\u0442\u0430\u043d\u043e\u0432\u0438\u0442\u044c, \u043a\u0430\u043a\u0438\u0435 \u0430\u043a\u0442\u0438\u0432\u044b \u043f\u0435\u0440\u0435\u0441\u0442\u0440\u0430\u0445\u043e\u0432\u0430\u043d\u044b, \u0430&nbsp;\u043a\u0430\u043a\u0438\u0435 \u2013 \u043d\u0435\u0434\u043e\u0441\u0442\u0440\u0430\u0445\u043e\u0432\u0430\u043d\u044b. \u041a\u043e\u043c\u043f\u0430\u043d\u0438\u044f SKS Steuerberatung \u0440\u0435\u043a\u043e\u043c\u0435\u043d\u0434\u0443\u0435\u0442 \u043f\u0440\u043e\u0432\u043e\u0434\u0438\u0442\u044c \u0430\u043d\u0430\u043b\u0438\u0437 \u0430\u043a\u0442\u0438\u0432\u043e\u0432 \u043d\u0435 \u0442\u043e\u043b\u044c\u043a\u043e \u0430\u043a\u0446\u0438\u043e\u043d\u0435\u0440\u043d\u044b\u043c \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u044f\u043c, \u043d\u043e \u0442\u0430\u043a\u0436\u0435 \u0447\u0430\u0441\u0442\u043d\u044b\u043c \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u044f\u043c \u0438&nbsp;\u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0438\u043c \u043b\u0438\u0446\u0430\u043c.  <\/p>\n<p><strong>\u0412\u043d\u0435\u0434\u0440\u0435\u043d\u0438\u0435 \u0438&nbsp;\u043f\u043e\u0434\u0434\u0435\u0440\u0436\u043a\u0430 \u0432\u043d\u0443\u0442\u0440\u0435\u043d\u043d\u0435\u0439 \u0441\u0438\u0441\u0442\u0435\u043c\u044b \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u0433\u043e \u0443\u0447\u0435\u0442\u0430<\/strong><\/p>\n<p>\u041f\u0440\u043e\u0441\u0442\u043e\u0442\u0430 \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u043d\u0438\u044f, \u043d\u0430\u0441\u0442\u0440\u0430\u0438\u0432\u0430\u0435\u043c\u043e\u0441\u0442\u044c \u0441\u0438\u0441\u0442\u0435\u043c\u044b, \u0433\u0438\u0431\u043a\u043e\u0441\u0442\u044c, \u043d\u0430\u0434\u0435\u0436\u043d\u043e\u0441\u0442\u044c \u0445\u0440\u0430\u043d\u0435\u043d\u0438\u044f \u0438&nbsp;\u043e\u043f\u0435\u0440\u0430\u0442\u0438\u0432\u043d\u043e\u0441\u0442\u044c \u043e\u0431\u0440\u0430\u0431\u043e\u0442\u043a\u0438 \u0434\u0430\u043d\u043d\u044b\u0445 \u044f\u0432\u043b\u044f\u044e\u0442\u0441\u044f \u0437\u0430\u043b\u043e\u0433\u043e\u043c \u0438\u0434\u0435\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0444\u0443\u043d\u043a\u0446\u0438\u043e\u043d\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f \u0441\u0438\u0441\u0442\u0435\u043c\u044b \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u0433\u043e \u0443\u0447\u0435\u0442\u0430. \u0410\u043d\u0430\u043b\u0438\u0437 \u0438&nbsp;\u0443\u0447\u0435\u0442 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0445 \u043f\u043e\u043a\u0430\u0437\u0430\u0442\u0435\u043b\u0435\u0439 \u043e\u043a\u0430\u0437\u044b\u0432\u0430\u044e\u0442 \u043d\u0435\u043f\u043e\u0441\u0440\u0435\u0434\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0435 \u0432\u043b\u0438\u044f\u043d\u0438\u0435 \u043d\u0430 \u043f\u0440\u0438\u043d\u044f\u0442\u0438\u0435 \u0440\u0435\u0448\u0435\u043d\u0438\u0439 \u0432&nbsp;\u043a\u043e\u043c\u043c\u0435\u0440\u0447\u0435\u0441\u043a\u043e\u0439 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438. <\/p>\n<p><strong>\u0420\u0430\u0441\u0447\u0435\u0442 \u0437\u0430\u0442\u0440\u0430\u0442 \u0438&nbsp;\u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0438\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438<\/strong><\/p>\n<p>\u041f\u043e\u043a\u0430\u0437\u0430\u0442\u0435\u043b\u0438 \u0440\u0430\u0441\u0447\u0435\u0442\u0430 \u0437\u0430\u0442\u0440\u0430\u0442 \u0438&nbsp;\u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0438\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438 \u043f\u043e\u0437\u0432\u043e\u043b\u044f\u044e\u0442 \u043e\u0446\u0435\u043d\u0438\u0442\u044c \u043e\u0431\u0449\u0435\u0435 \u0441\u043e\u0441\u0442\u043e\u044f\u043d\u0438\u0435 \u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u0430, \u043f\u0440\u0438\u0431\u044b\u043b\u044c\u043d\u043e\u0441\u0442\u044c \u043f\u0440\u043e\u0435\u043a\u0442\u043e\u0432, \u0441\u0442\u0440\u043e\u0438\u0442\u0435\u043b\u044c\u043d\u044b\u0445 \u043f\u043b\u043e\u0449\u0430\u0434\u043e\u043a, \u043f\u043e\u0434\u0440\u0430\u0437\u0434\u0435\u043b\u0435\u043d\u0438\u0439 \u0438\u043b\u0438 \u0444\u0438\u043b\u0438\u0430\u043b\u043e\u0432, \u0430&nbsp;\u0442\u0430\u043a\u0436\u0435 \u0438\u0437\u044b\u0441\u043a\u0430\u0442\u044c \u0432\u043e\u0437\u043c\u043e\u0436\u043d\u043e\u0441\u0442\u0438 \u043e\u043f\u0442\u0438\u043c\u0438\u0437\u0430\u0446\u0438\u0438 \u0440\u0430\u0441\u0445\u043e\u0434\u043d\u044b\u0445 \u0441\u0442\u0430\u0442\u0435\u0439. \u0417\u0430\u0442\u0440\u0430\u0442\u044b \u043d\u0430 \u043f\u0435\u0440\u0441\u043e\u043d\u0430\u043b \u044f\u0432\u043b\u044f\u044e\u0442\u0441\u044f \u043e\u0434\u043d\u043e\u0439 \u0438\u0437 \u043e\u0441\u043d\u043e\u0432\u043d\u044b\u0445 \u0441\u0442\u0430\u0442\u0435\u0439 \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438, \u0438&nbsp;\u0430\u043d\u0430\u043b\u0438\u0437 \u044d\u0444\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u043e\u0441\u0442\u0438 \u0412\u0430\u0448\u0438\u0445 \u0441\u043e\u0442\u0440\u0443\u0434\u043d\u0438\u043a\u043e\u0432 \u0432\u044b\u044f\u0432\u043b\u044f\u0435\u0442 \u0441\u0438\u043b\u044c\u043d\u044b\u0435 \u0438&nbsp;\u0441\u043b\u0430\u0431\u044b\u0435 \u0441\u0442\u043e\u0440\u043e\u043d\u044b \u0412\u0430\u0448\u0435\u0433\u043e \u043a\u043e\u043b\u043b\u0435\u043a\u0442\u0438\u0432\u0430. <\/p>\n<p><strong>\u0417\u0430\u043f\u043e\u043b\u043d\u0435\u043d\u0438\u0435 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u0439 \u043f\u043e \u0443\u043f\u043b\u0430\u0442\u0435 \u041d\u0414\u0421, \u043d\u0430\u043b\u043e\u0433\u0430 \u043d\u0430 \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u0443 \u0438&nbsp;\u0432\u0437\u043d\u043e\u0441\u043e\u0432 \u0441\u043e\u0446\u0438\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0441\u0442\u0440\u0430\u0445\u043e\u0432\u0430\u043d\u0438\u044f<\/strong><\/p>\n<p>\u041a\u043e\u043c\u043f\u0430\u043d\u0438\u044f SKS Steuerberatung \u0437\u0430\u043f\u043e\u043b\u043d\u0438\u0442 \u0412\u0430\u0448\u0438 \u0435\u0436\u0435\u043c\u0435\u0441\u044f\u0447\u043d\u044b\u0435 \u0438\u043b\u0438 \u043a\u0432\u0430\u0440\u0442\u0430\u043b\u044c\u043d\u044b\u0435 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u0438 \u0441&nbsp;\u0443\u0447\u0435\u0442\u043e\u043c \u0442\u0435\u043a\u0443\u0449\u0438\u0445 \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0442\u0435\u043b\u044c\u043d\u044b\u0445 \u0442\u0440\u0435\u0431\u043e\u0432\u0430\u043d\u0438\u0439. \u041c\u044b \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u043b\u044f\u0435\u043c \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0438\u0438 \u043f\u043e \u043f\u0440\u0430\u0432\u043e\u0432\u044b\u043c \u0430\u0441\u043f\u0435\u043a\u0442\u0430\u043c \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u0438&nbsp;\u0441\u043e\u0446\u0438\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0441\u0442\u0440\u0430\u0445\u043e\u0432\u0430\u043d\u0438\u044f \u0434\u043b\u044f \u0448\u0442\u0430\u0442\u043d\u043e\u0433\u043e \u043f\u0435\u0440\u0441\u043e\u043d\u0430\u043b\u0430, \u0440\u0430\u0431\u043e\u0442\u043d\u0438\u043a\u043e\u0432 \u043d\u0430 \u043d\u0435\u043f\u043e\u043b\u043d\u043e\u0439 \u0441\u0442\u0430\u0432\u043a\u0435 \u0438&nbsp;\u0432\u0440\u0435\u043c\u0435\u043d\u043d\u044b\u0445 \u0440\u0430\u0431\u043e\u0442\u043d\u0438\u043a\u043e\u0432, \u0430&nbsp;\u0442\u0430\u043a\u0436\u0435 \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0430\u043d\u0442\u043e\u0432.  <\/p>\n<p><strong>\u041a\u043e\u043d\u0442\u0440\u043e\u043b\u044c \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u0438 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u0433\u043e \u0443\u0447\u0451\u0442\u0430<\/strong><\/p>\n<p>\u041c\u044b \u043e\u0441\u0443\u0449\u0435\u0441\u0442\u0432\u043b\u044f\u0435\u043c \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044c \u0438&nbsp;\u0430\u043d\u0430\u043b\u0438\u0437 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0445 \u0437\u0430\u043f\u0438\u0441\u0435\u0439 \u0412\u0430\u0448\u0435\u0439 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438, \u043f\u0440\u0435\u0434\u043b\u0430\u0433\u0430\u0435\u043c \u0440\u0435\u043a\u043e\u043c\u0435\u043d\u0434\u0430\u0446\u0438\u0438 \u0438&nbsp;\u0443\u043a\u0430\u0437\u044b\u0432\u0430\u0435\u043c \u043d\u0430 \u0432\u043e\u0437\u043c\u043e\u0436\u043d\u043e\u0441\u0442\u0438 \u043a\u0430\u043a \u0444\u043e\u0440\u043c\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f \u0442\u043e\u0447\u043d\u043e\u0439 \u0438&nbsp;\u044d\u0444\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u043e\u0439 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u0439 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u0446\u0438\u0438, \u0442\u0430\u043a \u0438&nbsp;\u0435\u0451 \u0443\u043b\u0443\u0447\u0448\u0435\u043d\u0438\u044f.<\/p>\n<\/div>\n<\/div>\n<\/div>\n\n     \n    \n     \n    \n  <\/div>\n<\/div>\n\n  <\/div>\n<\/div>\n<!-- end Icon Accordion -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1c5e14c e-flex e-con-boxed e-con e-parent\" data-id=\"1c5e14c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d29f1c4 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"d29f1c4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ed3f4fe e-flex e-con-boxed e-con e-parent\" data-id=\"ed3f4fe\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ec49836 elementor-widget elementor-widget-heading\" data-id=\"ec49836\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u041e\u0431\u0440\u0430\u0449\u0430\u0439\u0442\u0435\u0441\u044c \u043a&nbsp;\u043d\u0430\u043c \u0437\u0430 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0438\u0435\u0439!<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5a5dc4a2 e-flex e-con-boxed e-con e-parent\" data-id=\"5a5dc4a2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bd054d7 elementor-widget elementor-widget-shortcode\" data-id=\"bd054d7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\">\t\t<div data-elementor-type=\"container\" data-elementor-id=\"4442\" class=\"elementor elementor-4442 elementor-3790 elementor-3790\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f3a2479 e-flex e-con-boxed e-con e-parent\" data-id=\"f3a2479\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-662ea4a elementor-button-align-center elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget-tablet__width-inherit elementor-widget elementor-widget-form\" data-id=\"662ea4a\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;step_next_label&quot;:&quot;\\u0441\\u043b\\u0435\\u0434\\u0443\\u044e\\u0449\\u0438\\u0439&quot;,&quot;step_previous_label&quot;:&quot;\\u041f\\u0440\\u0435\\u0434\\u044b\\u0434\\u0443\\u0449\\u0438\\u0439&quot;,&quot;button_width&quot;:&quot;100&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t\t<template id=\"cfef_logic_data_662ea4a\" class=\"cfef_logic_data_js\" data-form-id=\"662ea4a\">{\"field_929a76a\":{\"display_mode\":\"show\",\"fire_action\":\"Any\",\"file_types\":\"png\",\"logic_data\":[{\"cfef_logic_field_id\":\"field_8bdf7b4\",\"cfef_logic_field_is\":\"==\",\"cfef_logic_compare_value\":\"Laufende Betreuung durch SKS\",\"_id\":\"1fa76ae\"},{\"cfef_logic_field_id\":\"field_8bdf7b4\",\"cfef_logic_field_is\":\"==\",\"cfef_logic_compare_value\":\"Ongoing advisory service from SKS\",\"_id\":\"bc5489d\"},{\"cfef_logic_field_id\":\"field_8bdf7b4\",\"cfef_logic_field_is\":\"^\",\"cfef_logic_compare_value\":\"\\u0422\\u0435\\u043a\\u0443\\u0449\\u0435\\u0435\",\"_id\":\"c28dd94\"},{\"cfef_logic_field_id\":\"field_8bdf7b4\",\"cfef_logic_field_is\":\"^\",\"cfef_logic_compare_value\":\"\\u041f\\u043e\\u0442\\u043e\\u0447\\u043d\\u0438\\u0439\",\"_id\":\"030d033\"}]},\"field_177dccf\":{\"display_mode\":\"show\",\"fire_action\":\"Any\",\"file_types\":\"png\",\"logic_data\":[{\"cfef_logic_field_id\":\"field_8bdf7b4\",\"cfef_logic_field_is\":\"==\",\"cfef_logic_compare_value\":\"Laufende Betreuung durch SKS\",\"_id\":\"1fa76ae\"},{\"cfef_logic_field_id\":\"field_8bdf7b4\",\"cfef_logic_field_is\":\"==\",\"cfef_logic_compare_value\":\"Ongoing advisory service from SKS\",\"_id\":\"039ca3e\"},{\"cfef_logic_field_id\":\"field_8bdf7b4\",\"cfef_logic_field_is\":\"^\",\"cfef_logic_compare_value\":\"\\u0422\\u0435\\u043a\\u0443\\u0449\\u0435\\u0435\",\"_id\":\"60ef81f\"},{\"cfef_logic_field_id\":\"field_8bdf7b4\",\"cfef_logic_field_is\":\"^\",\"cfef_logic_compare_value\":\"\\u041f\\u043e\\u0442\\u043e\\u0447\\u043d\\u0438\\u0439\",\"_id\":\"86cb0fc\"}]},\"field_5271263\":{\"display_mode\":\"show\",\"fire_action\":\"Any\",\"file_types\":\"png\",\"logic_data\":[{\"cfef_logic_field_id\":\"field_8bdf7b4\",\"cfef_logic_field_is\":\"==\",\"cfef_logic_compare_value\":\"Laufende Betreuung durch SKS\",\"_id\":\"1fa76ae\"},{\"cfef_logic_field_id\":\"field_8bdf7b4\",\"cfef_logic_field_is\":\"==\",\"cfef_logic_compare_value\":\"Ongoing advisory service from SKS\",\"_id\":\"293a97d\"},{\"cfef_logic_field_id\":\"field_8bdf7b4\",\"cfef_logic_field_is\":\"^\",\"cfef_logic_compare_value\":\"\\u0422\\u0435\\u043a\\u0443\\u0449\\u0435\\u0435\",\"_id\":\"0c96d1f\"},{\"cfef_logic_field_id\":\"field_8bdf7b4\",\"cfef_logic_field_is\":\"^\",\"cfef_logic_compare_value\":\"\\u041f\\u043e\\u0442\\u043e\\u0447\\u043d\\u0438\\u0439\",\"_id\":\"a468196\"}]},\"field_6a4fefa\":{\"display_mode\":\"show\",\"fire_action\":\"Any\",\"file_types\":\"png\",\"logic_data\":[{\"cfef_logic_field_id\":\"field_8bdf7b4\",\"cfef_logic_field_is\":\"==\",\"cfef_logic_compare_value\":\"Laufende Betreuung durch SKS\",\"_id\":\"8546b09\"},{\"cfef_logic_field_id\":\"field_8bdf7b4\",\"cfef_logic_field_is\":\"==\",\"cfef_logic_compare_value\":\"Ongoing advisory service from SKS\",\"_id\":\"93ab484\"},{\"cfef_logic_field_id\":\"field_8bdf7b4\",\"cfef_logic_field_is\":\"^\",\"cfef_logic_compare_value\":\"\\u0422\\u0435\\u043a\\u0443\\u0449\\u0435\\u0435\",\"_id\":\"4e129e6\"},{\"cfef_logic_field_id\":\"field_8bdf7b4\",\"cfef_logic_field_is\":\"^\",\"cfef_logic_compare_value\":\"\\u041f\\u043e\\u0442\\u043e\\u0447\\u043d\\u0438\\u0439\",\"_id\":\"c4d6b28\"}]}}<\/template>\t\t<form class=\"elementor-form\" method=\"post\" name=\"\u041d\u043e\u0432\u0430\u044f \u0444\u043e\u0440\u043c\u0430\" aria-label=\"\u041d\u043e\u0432\u0430\u044f \u0444\u043e\u0440\u043c\u0430\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"4442\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"662ea4a\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"\" \/>\n\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-above\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-radio elementor-field-group elementor-column elementor-field-group-field_8bdf7b4 elementor-col-100 elementor-field-required elementor-mark-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_8bdf7b4\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\t\u0417\u0430\u043f\u0440\u043e\u0441\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t<div class=\"elementor-field-subgroup  \"><span class=\"elementor-field-option\"><input type=\"radio\" value=\"\u0422\u0435\u043a\u0443\u0449\u0435\u0435 \u043e\u0431\u0441\u043b\u0443\u0436\u0438\u0432\u0430\u043d\u0438\u0435 \u0432&nbsp;SKS\" id=\"form-field-field_8bdf7b4-0\" name=\"form_fields[field_8bdf7b4]\" required=\"required\"> <label for=\"form-field-field_8bdf7b4-0\">\u0422\u0435\u043a\u0443\u0449\u0435\u0435 \u043e\u0431\u0441\u043b\u0443\u0436\u0438\u0432\u0430\u043d\u0438\u0435 \u0432&nbsp;SKS<\/label><\/span><span class=\"elementor-field-option\"><input type=\"radio\" value=\"\u041f\u0435\u0440\u0432\u0438\u0447\u043d\u043e\u0435 \u0438\u043b\u0438 \u0440\u0430\u0437\u043e\u0432\u043e\u0435 \u043e\u0431\u0440\u0430\u0449\u0435\u043d\u0438\u0435 \u0432&nbsp;SKS\" id=\"form-field-field_8bdf7b4-1\" name=\"form_fields[field_8bdf7b4]\" required=\"required\"> <label for=\"form-field-field_8bdf7b4-1\">\u041f\u0435\u0440\u0432\u0438\u0447\u043d\u043e\u0435 \u0438\u043b\u0438 \u0440\u0430\u0437\u043e\u0432\u043e\u0435 \u043e\u0431\u0440\u0430\u0449\u0435\u043d\u0438\u0435 \u0432&nbsp;SKS<\/label><\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-name elementor-col-100 elementor-field-required elementor-mark-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-name\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\t\u0424\u0418\u041e\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-radio elementor-field-group elementor-column elementor-field-group-field_193190a elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_193190a\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\t\u041f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u0435\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t<div class=\"elementor-field-subgroup  \"><span class=\"elementor-field-option\"><input type=\"radio\" value=\"\u0423\u0436\u0435 \u0434\u0435\u0439\u0441\u0442\u0432\u0443\u044e\u0449\u0430\u044f \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u044f\" id=\"form-field-field_193190a-0\" name=\"form_fields[field_193190a]\"> <label for=\"form-field-field_193190a-0\">\u0423\u0436\u0435 \u0434\u0435\u0439\u0441\u0442\u0432\u0443\u044e\u0449\u0430\u044f \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u044f<\/label><\/span><span class=\"elementor-field-option\"><input type=\"radio\" value=\"\u0412 \u0441\u0442\u0430\u0434\u0438\u0438 \u0441\u043e\u0437\u0434\u0430\u043d\u0438\u044f \" id=\"form-field-field_193190a-1\" name=\"form_fields[field_193190a]\"> <label for=\"form-field-field_193190a-1\">\u0412 \u0441\u0442\u0430\u0434\u0438\u0438 \u0441\u043e\u0437\u0434\u0430\u043d\u0438\u044f <\/label><\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-field_be9601a elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_be9601a\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\t\u041d\u0430\u0437\u0432\u0430\u043d\u0438\u0435 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 \u0438&nbsp;\u043f\u0440\u0430\u0432\u043e\u0432\u0430\u044f \u0444\u043e\u0440\u043c\u0430\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[field_be9601a]\" id=\"form-field-field_be9601a\" class=\"elementor-field elementor-size-sm  elementor-field-textual\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-field_970de35 elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_970de35\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\t\u041a\u043e\u043b\u0438\u0447\u0435\u0441\u0442\u0432\u043e \u0441\u043e\u0442\u0440\u0443\u0434\u043d\u0438\u043a\u043e\u0432\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[field_970de35]\" id=\"form-field-field_970de35\" class=\"elementor-field elementor-size-sm  elementor-field-textual\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-field_929a76a elementor-col-100 elementor-field-required elementor-mark-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_929a76a\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\t\u041f\u0440\u043e\u0433\u043d\u043e\u0437\u0438\u0440\u0443\u0435\u043c\u0430\u044f \u0432\u044b\u0440\u0443\u0447\u043a\u0430 (\u0442\u0435\u043a\u0443\u0449\u0438\u0439 \u0433\u043e\u0434)\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[field_929a76a]\" id=\"form-field-field_929a76a\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-field_177dccf elementor-col-100 elementor-field-required elementor-mark-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_177dccf\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\t\u041f\u0440\u043e\u0433\u043d\u043e\u0437\u0438\u0440\u0443\u0435\u043c\u0430\u044f \u043f\u0440\u0438\u0431\u044b\u043b\u044c\/\u0443\u0431\u044b\u0442\u043e\u043a\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[field_177dccf]\" id=\"form-field-field_177dccf\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-field_5271263 elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_5271263\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\t\u0411\u0430\u043b\u0430\u043d\u0441 (\u0435\u0441\u043b\u0438 \u0438\u0437\u0432\u0435\u0441\u0442\u0435\u043d)\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[field_5271263]\" id=\"form-field-field_5271263\" class=\"elementor-field elementor-size-sm  elementor-field-textual\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-radio elementor-field-group elementor-column elementor-field-group-field_6a4fefa elementor-col-100 elementor-field-required elementor-mark-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_6a4fefa\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\t\u0412\u0438\u0434 \u0437\u0430\u043f\u0440\u0430\u0448\u0438\u0432\u0430\u0435\u043c\u043e\u0439 \u0443\u0441\u043b\u0443\u0433\u0438\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t<div class=\"elementor-field-subgroup  \"><span class=\"elementor-field-option\"><input type=\"radio\" value=\"\u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0439 \u0443\u0447\u0435\u0442\" id=\"form-field-field_6a4fefa-0\" name=\"form_fields[field_6a4fefa]\" required=\"required\"> <label for=\"form-field-field_6a4fefa-0\">\u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0439 \u0443\u0447\u0435\u0442<\/label><\/span><span class=\"elementor-field-option\"><input type=\"radio\" value=\"\u041f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u043a\u0430 \u0433\u043e\u0434\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438\" id=\"form-field-field_6a4fefa-1\" name=\"form_fields[field_6a4fefa]\" required=\"required\"> <label for=\"form-field-field_6a4fefa-1\">\u041f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u043a\u0430 \u0433\u043e\u0434\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438<\/label><\/span><span class=\"elementor-field-option\"><input type=\"radio\" value=\"\u0420\u0430\u0441\u0447\u0451\u0442 \u0437\u0430\u0440\u0430\u0431\u043e\u0442\u043d\u043e\u0439 \u043f\u043b\u0430\u0442\u044b\" id=\"form-field-field_6a4fefa-2\" name=\"form_fields[field_6a4fefa]\" required=\"required\"> <label for=\"form-field-field_6a4fefa-2\">\u0420\u0430\u0441\u0447\u0451\u0442 \u0437\u0430\u0440\u0430\u0431\u043e\u0442\u043d\u043e\u0439 \u043f\u043b\u0430\u0442\u044b<\/label><\/span><span class=\"elementor-field-option\"><input type=\"radio\" value=\"\u041f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u043a\u0430 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u0439\" id=\"form-field-field_6a4fefa-3\" name=\"form_fields[field_6a4fefa]\" required=\"required\"> <label for=\"form-field-field_6a4fefa-3\">\u041f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u043a\u0430 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u0439<\/label><\/span><span class=\"elementor-field-option\"><input type=\"radio\" value=\"\u041f\u043e\u0441\u0442\u043e\u044f\u043d\u043d\u044b\u0435 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0438\u0438 \u043f\u043e \u0440\u0430\u0437\u043b\u0438\u0447\u043d\u044b\u043c \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u043c \u0432\u043e\u043f\u0440\u043e\u0441\u0430\u043c\" id=\"form-field-field_6a4fefa-4\" name=\"form_fields[field_6a4fefa]\" required=\"required\"> <label for=\"form-field-field_6a4fefa-4\">\u041f\u043e\u0441\u0442\u043e\u044f\u043d\u043d\u044b\u0435 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0438\u0438 \u043f\u043e \u0440\u0430\u0437\u043b\u0438\u0447\u043d\u044b\u043c \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u043c \u0432\u043e\u043f\u0440\u043e\u0441\u0430\u043c<\/label><\/span><span class=\"elementor-field-option\"><input type=\"radio\" value=\"\u041c\u0421\u0424\u041e\" id=\"form-field-field_6a4fefa-5\" name=\"form_fields[field_6a4fefa]\" required=\"required\"> <label for=\"form-field-field_6a4fefa-5\">\u041c\u0421\u0424\u041e<\/label><\/span><span class=\"elementor-field-option\"><input type=\"radio\" value=\"\u0414\u0440\u0443\u0433\u043e\u0435 (\u043f\u043e\u0436\u0430\u043b\u0443\u0439\u0441\u0442\u0430, \u043e\u043f\u0438\u0448\u0438\u0442\u0435 \u0431\u043e\u043b\u0435\u0435 \u043f\u043e\u0434\u0440\u043e\u0431\u043d\u043e \u0432&nbsp;\u043f\u043e\u043b\u0435 \u0441\u043e\u043e\u0431\u0449\u0435\u043d\u0438\u044f)\" id=\"form-field-field_6a4fefa-6\" name=\"form_fields[field_6a4fefa]\" required=\"required\"> <label for=\"form-field-field_6a4fefa-6\">\u0414\u0440\u0443\u0433\u043e\u0435 (\u043f\u043e\u0436\u0430\u043b\u0443\u0439\u0441\u0442\u0430, \u043e\u043f\u0438\u0448\u0438\u0442\u0435 \u0431\u043e\u043b\u0435\u0435 \u043f\u043e\u0434\u0440\u043e\u0431\u043d\u043e \u0432&nbsp;\u043f\u043e\u043b\u0435 \u0441\u043e\u043e\u0431\u0449\u0435\u043d\u0438\u044f)<\/label><\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-radio elementor-field-group elementor-column elementor-field-group-field_bfe2426 elementor-col-100 elementor-field-required elementor-mark-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_bfe2426\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\t\u0416\u0435\u043b\u0430\u0435\u043c\u044b\u0439 \u044f\u0437\u044b\u043a \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0438\u0438\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t<div class=\"elementor-field-subgroup  elementor-subgroup-inline\"><span class=\"elementor-field-option\"><input type=\"radio\" value=\"DE\" id=\"form-field-field_bfe2426-0\" name=\"form_fields[field_bfe2426]\" required=\"required\"> <label for=\"form-field-field_bfe2426-0\">DE<\/label><\/span><span class=\"elementor-field-option\"><input type=\"radio\" value=\"EN\" id=\"form-field-field_bfe2426-1\" name=\"form_fields[field_bfe2426]\" required=\"required\"> <label for=\"form-field-field_bfe2426-1\">EN<\/label><\/span><span class=\"elementor-field-option\"><input type=\"radio\" value=\"UK\" id=\"form-field-field_bfe2426-2\" name=\"form_fields[field_bfe2426]\" required=\"required\"> <label for=\"form-field-field_bfe2426-2\">UK<\/label><\/span><span class=\"elementor-field-option\"><input type=\"radio\" value=\"RU\" id=\"form-field-field_bfe2426-3\" name=\"form_fields[field_bfe2426]\" required=\"required\"> <label for=\"form-field-field_bfe2426-3\">RU<\/label><\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-email elementor-col-100 elementor-field-required elementor-mark-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-email\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tE-mail\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-tel elementor-field-group elementor-column elementor-field-group-field_8062a58 elementor-col-100 elementor-field-required elementor-mark-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_8062a58\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\t\u0422\u0435\u043b\u0435\u0444\u043e\u043d\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<input size=\"1\" type=\"tel\" name=\"form_fields[field_8062a58]\" id=\"form-field-field_8062a58\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" required=\"required\" pattern=\"[0-9()#&amp;+*-=.]+\" title=\"\u041f\u0440\u0438\u043d\u0438\u043c\u0430\u044e\u0442\u0441\u044f \u0442\u043e\u043b\u044c\u043a\u043e \u0446\u0438\u0444\u0440\u044b \u0438&nbsp;\u0442\u0435\u043b\u0435\u0444\u043e\u043d\u043d\u044b\u0435 \u0441\u0438\u043c\u0432\u043e\u043b\u044b (#, -, * \u0438&nbsp;\u0442. \u0434.).\">\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-textarea elementor-field-group elementor-column elementor-field-group-message elementor-col-100 elementor-field-required elementor-mark-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-message\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\t\u0421\u043e\u043e\u0431\u0449\u0435\u043d\u0438\u0435\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t<textarea class=\"elementor-field-textual elementor-field  elementor-size-sm\" name=\"form_fields[message]\" id=\"form-field-message\" rows=\"4\" required=\"required\"><\/textarea>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-recaptcha_v3 elementor-field-group elementor-column elementor-field-group-field_e5fbf00 elementor-col-100 recaptcha_v3-inline\">\n\t\t\t\t\t<div class=\"elementor-field\" id=\"form-field-field_e5fbf00\"><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-hidden elementor-field-group elementor-column elementor-field-group-field_f144b9a elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"hidden\" name=\"form_fields[field_f144b9a]\" id=\"form-field-field_f144b9a\" class=\"elementor-field elementor-size-sm  elementor-field-textual\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button class=\"elementor-button elementor-size-sm\" type=\"submit\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u041e\u0442\u043f\u0440\u0430\u0432\u0438\u0442\u044c \u0437\u0430\u043f\u0440\u043e\u0441<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/form>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u041d\u0430\u0446\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u043e\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0435 \u043f\u0440\u0430\u0432\u043e \u0412\u043e\u0441\u043f\u043e\u043b\u044c\u0437\u0443\u0439\u0442\u0435\u0441\u044c \u043d\u0430\u0448\u0438\u043c\u0438 \u043a\u0440\u0435\u0430\u0442\u0438\u0432\u043d\u044b\u043c\u0438 \u0440\u0435\u0448\u0435\u043d\u0438\u044f\u043c\u0438! \u041a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0435 \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u043b\u0438\u0446 \u041a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0435 \u0442\u043e\u0432\u0430\u0440\u0438\u0449\u0435\u0441\u0442\u0432 \u041a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0435 \u0444\u0438\u0437\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u043b\u0438\u0446 \u041a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0435 \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u043b\u0438\u0446 \u041a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0435 \u0442\u043e\u0432\u0430\u0440\u0438\u0449\u0435\u0441\u0442\u0432 \u041a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0435 \u0444\u0438\u0437\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u043b\u0438\u0446 \u041a\u043e\u043c\u043f\u0430\u043d\u0438\u044f SKS Steuerberatung \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u043b\u044f\u0435\u0442 \u043f\u043e\u043b\u043d\u044b\u0439 \u0441\u043f\u0435\u043a\u0442\u0440 \u0443\u0441\u043b\u0443\u0433, \u043e\u0442 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0438\u0439 \u043f\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044e \u0438&nbsp;\u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u044c\u0441\u043a\u043e\u0439 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438, \u0432\u043a\u043b\u044e\u0447\u0430\u044f \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u0435 \u043e\u0441\u043d\u043e\u0432\u043d\u044b\u043c\u0438 \u0441\u0440\u0435\u0434\u0441\u0442\u0432\u0430\u043c\u0438 \u0438&nbsp;\u0438\u0445 \u0443\u0447\u0435\u0442, \u0438&nbsp;\u0434\u043e \u0431\u0438\u0437\u043d\u0435\u0441-\u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f. \u0411\u043b\u0430\u0433\u043e\u0434\u0430\u0440\u044f \u043e\u0431\u0448\u0438\u0440\u043d\u043e\u043c\u0443 \u0438&nbsp;\u0440\u0430\u0437\u043d\u043e\u0441\u0442\u043e\u0440\u043e\u043d\u043d\u0435\u043c\u0443 \u043e\u043f\u044b\u0442\u0443 SKS Steuerberatung \u043d\u0430\u0448\u0438 \u043a\u043b\u0438\u0435\u043d\u0442\u044b \u043f\u043e\u043b\u0443\u0447\u0430\u044e\u0442 \u043f\u0440\u0435\u0438\u043c\u0443\u0449\u0435\u0441\u0442\u0432\u0430 \u043d\u0435 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