{"id":11729,"date":"2023-02-22T08:53:12","date_gmt":"2023-02-22T05:23:12","guid":{"rendered":"https:\/\/moeinsoft.com\/articles\/?p=11729"},"modified":"2026-09-23T11:07:11","modified_gmt":"2026-09-23T07:37:11","slug":"what-is-value-added-tax","status":"publish","type":"post","link":"https:\/\/moeinsoft.com\/articles\/what-is-value-added-tax\/","title":{"rendered":"\u0646\u062d\u0648\u0647 \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0686\u06af\u0648\u0646\u0647 \u0627\u0633\u062a\u061f"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u0628\u0631\u0627\u06cc \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647\u060c \u0627\u0648\u0644 \u0628\u0627\u06cc\u062f \u0628\u062f\u0627\u0646\u06cc\u062f \u0645\u0628\u0644\u063a\u06cc \u06a9\u0647 \u062f\u0631 \u0627\u062e\u062a\u06cc\u0627\u0631 \u062f\u0627\u0631\u06cc\u062f \u00ab\u0642\u0628\u0644 \u0627\u0632 \u0645\u0627\u0644\u06cc\u0627\u062a\u00bb \u0627\u0633\u062a \u06cc\u0627 \u00ab\u0628\u0627 \u0627\u062d\u062a\u0633\u0627\u0628 \u0645\u0627\u0644\u06cc\u0627\u062a\u00bb. \u0646\u0631\u062e \u0639\u0645\u0648\u0645\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a \u0648 \u0639\u0648\u0627\u0631\u0636 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u062f\u0631 \u0633\u0627\u0644 \u06f1\u06f4\u06f0\u06f5 \u0628\u0631\u0627\u06cc \u0628\u06cc\u0634\u062a\u0631 \u06a9\u0627\u0644\u0627\u0647\u0627 \u0648 \u062e\u062f\u0645\u0627\u062a \u0645\u0634\u0645\u0648\u0644 \u06f1\u06f0 \u062f\u0631\u0635\u062f \u0627\u0633\u062a\u061b \u0628\u0627 \u0627\u06cc\u0646 \u062d\u0627\u0644 \u0628\u0639\u0636\u06cc \u06a9\u0627\u0644\u0627\u0647\u0627 \u0648 \u062e\u062f\u0645\u0627\u062a \u0645\u0639\u0627\u0641 \u0627\u0646\u062f \u06cc\u0627 \u0646\u0631\u062e \u062e\u0627\u0635 \u062f\u0627\u0631\u0646\u062f. \u0628\u0646\u0627\u0628\u0631\u0627\u06cc\u0646 \u067e\u06cc\u0634 \u0627\u0632 \u0645\u062d\u0627\u0633\u0628\u0647\u060c \u0645\u0634\u0645\u0648\u0644 \u0628\u0648\u062f\u0646 \u06a9\u0627\u0644\u0627 \u06cc\u0627 \u062e\u062f\u0645\u062a \u0631\u0627 \u0628\u0631\u0631\u0633\u06cc \u06a9\u0646\u06cc\u062f.<\/p>\n\n\n\n<h1 class=\"wp-block-wd-title title wd-e9d476bc\">\u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0686\u06cc\u0633\u062a \u0648 \u0686\u0647 \u06a9\u0633\u06cc \u0622\u0646 \u0631\u0627 \u0645\u06cc \u067e\u0631\u062f\u0627\u0632\u062f\u061f<\/h1>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-82aaedca\">\u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0646\u0648\u0639\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0645\u0635\u0631\u0641 \u0627\u0633\u062a. \u0641\u0631\u0648\u0634\u0646\u062f\u0647 \u062f\u0631 \u0641\u0631\u0648\u0634 \u06a9\u0627\u0644\u0627 \u06cc\u0627 \u062e\u062f\u0645\u062a \u0645\u0634\u0645\u0648\u0644\u060c \u0645\u0627\u0644\u06cc\u0627\u062a \u0648 \u0639\u0648\u0627\u0631\u0636 \u0631\u0627 \u0627\u0632 \u062e\u0631\u06cc\u062f\u0627\u0631 \u062f\u0631\u06cc\u0627\u0641\u062a \u0645\u06cc \u06a9\u0646\u062f. \u062f\u0631 \u0632\u0646\u062c\u06cc\u0631\u0647 \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631\u060c \u0645\u0627\u0644\u06cc\u0627\u062a \u067e\u0631\u062f\u0627\u062e\u062a \u0634\u062f\u0647 \u0628\u0627\u0628\u062a \u062e\u0631\u06cc\u062f\u0647\u0627\u06cc \u0642\u0627\u0628\u0644 \u0642\u0628\u0648\u0644 \u0645\u06cc \u062a\u0648\u0627\u0646\u062f \u0628\u0627 \u0645\u0627\u0644\u06cc\u0627\u062a \u0641\u0631\u0648\u0634 \u062a\u0647\u0627\u062a\u0631 \u0634\u0648\u062f \u0648 \u0645\u0627\u0628\u0647 \u0627\u0644\u062a\u0641\u0627\u0648\u062a \u0637\u0628\u0642 \u0645\u0642\u0631\u0631\u0627\u062a \u067e\u0631\u062f\u0627\u062e\u062a \u0634\u0648\u062f. \u0628\u0627\u0631 \u0646\u0647\u0627\u06cc\u06cc \u0627\u06cc\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u0628\u0647 \u0645\u0635\u0631\u0641 \u06a9\u0646\u0646\u062f\u0647 \u0646\u0647\u0627\u06cc\u06cc \u0645\u06cc \u0631\u0633\u062f.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0641\u0631\u0645\u0648\u0644 \u0633\u0631\u06cc\u0639 \u0645\u062d\u0627\u0633\u0628\u0647 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u06f1\u06f0 \u062f\u0631\u0635\u062f<\/h2>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-white-color has-text-color has-background has-link-color has-fixed-layout\" style=\"background-color:#574fd6\"><tbody><tr><td><strong>\u062d\u0627\u0644\u062a<\/strong><\/td><td><strong>\u0641\u0631\u0645\u0648\u0644<\/strong><\/td><td><strong>\u0645\u062b\u0627\u0644<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\u0645\u0628\u0644\u063a \u0628\u062f\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a<\/td><td>\u0645\u0627\u0644\u06cc\u0627\u062a = \u0645\u0628\u0644\u063a \u067e\u0627\u06cc\u0647 \u00d7 \u06f1\u06f0\u066a<\/td><td>\u06f1\u06f0\u06f0\u066c\u06f0\u06f0\u06f0 \u00d7 \u06f1\u06f0\u066a = \u06f1\u06f0\u066c\u06f0\u06f0\u06f0 \u062a\u0648\u0645\u0627\u0646<\/td><\/tr><tr><td>\u0645\u0628\u0644\u063a \u0646\u0647\u0627\u06cc\u06cc<\/td><td>\u0645\u0628\u0644\u063a \u0646\u0647\u0627\u06cc\u06cc = \u0645\u0628\u0644\u063a \u067e\u0627\u06cc\u0647 \u00d7 \u06f1\u066b\u06f1\u06f0<\/td><td>\u06f1\u06f0\u06f0\u066c\u06f0\u06f0\u06f0 \u00d7 \u06f1\u066b\u06f1\u06f0 = \u06f1\u06f1\u06f0\u066c\u06f0\u06f0\u06f0 \u062a\u0648\u0645\u0627\u0646<\/td><\/tr><tr><td>\u0645\u0628\u0644\u063a \u06a9\u0644 \u0628\u0627 \u0645\u0627\u0644\u06cc\u0627\u062a<\/td><td>\u0645\u0628\u0644\u063a \u067e\u0627\u06cc\u0647 = \u0645\u0628\u0644\u063a \u06a9\u0644 \u00f7 \u06f1\u066b\u06f1\u06f0<\/td><td>\u06f1\u06f1\u06f0\u066c\u06f0\u06f0\u06f0 \u00f7 \u06f1\u066b\u06f1\u06f0 = \u06f1\u06f0\u06f0\u066c\u06f0\u06f0\u06f0 \u062a\u0648\u0645\u0627\u0646<\/td><\/tr><tr><td>\u0633\u0647\u0645 \u0645\u0627\u0644\u06cc\u0627\u062a \u0627\u0632 \u0645\u0628\u0644\u063a \u06a9\u0644<\/td><td>\u0645\u0627\u0644\u06cc\u0627\u062a = \u0645\u0628\u0644\u063a \u06a9\u0644 \u00d7 \u06f1\u06f0 \u00f7 \u06f1\u06f1\u06f0<\/td><td>\u06f1\u06f1\u06f0\u066c\u06f0\u06f0\u06f0 \u00d7 \u06f1\u06f0 \u00f7 \u06f1\u06f1\u06f0 = \u06f1\u06f0\u066c\u06f0\u06f0\u06f0 \u062a\u0648\u0645\u0627\u0646<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u06f1\u06f0 \u062f\u0631\u0635\u062f \u0645\u0627\u0644\u06cc\u0627\u062a \u06cc\u0639\u0646\u06cc \u0686\u0642\u062f\u0631\u061f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u062f\u0647 \u062f\u0631\u0635\u062f \u06cc\u0639\u0646\u06cc \u0628\u0647 \u0627\u0632\u0627\u06cc \u0647\u0631 \u06f1\u06f0\u06f0 \u062a\u0648\u0645\u0627\u0646 \u0645\u0628\u0644\u063a \u0645\u0634\u0645\u0648\u0644\u060c \u06f1\u06f0 \u062a\u0648\u0645\u0627\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0648 \u0639\u0648\u0627\u0631\u0636 \u0627\u0636\u0627\u0641\u0647 \u0645\u06cc \u0634\u0648\u062f. \u0628\u0631\u0627\u06cc \u0646\u0645\u0648\u0646\u0647\u060c \u0627\u06af\u0631 \u0645\u0628\u0644\u063a \u06a9\u0627\u0644\u0627 \u06cc\u0627 \u062e\u062f\u0645\u062a \u06f2\u066c\u06f0\u06f0\u06f0\u066c\u06f0\u06f0\u06f0 \u062a\u0648\u0645\u0627\u0646 \u0648 \u0645\u0634\u0645\u0648\u0644 \u0646\u0631\u062e \u0639\u0645\u0648\u0645\u06cc \u0628\u0627\u0634\u062f:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0645\u0627\u0644\u06cc\u0627\u062a \u0648 \u0639\u0648\u0627\u0631\u0636: \u06f2\u066c\u06f0\u06f0\u06f0\u066c\u06f0\u06f0\u06f0 \u00d7 \u06f0\u066b\u06f1\u06f0 = \u06f2\u06f0\u06f0\u066c\u06f0\u06f0\u06f0 \u062a\u0648\u0645\u0627\u0646<\/li>\n\n\n\n<li>\u0645\u0628\u0644\u063a \u0642\u0627\u0628\u0644 \u067e\u0631\u062f\u0627\u062e\u062a: \u06f2\u066c\u06f0\u06f0\u06f0\u066c\u06f0\u06f0\u06f0 + \u06f2\u06f0\u06f0\u066c\u06f0\u06f0\u06f0 = \u06f2\u066c\u06f2\u06f0\u06f0\u066c\u06f0\u06f0\u06f0 \u062a\u0648\u0645\u0627\u0646<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u06cc\u0646 \u0645\u062d\u0627\u0633\u0628\u0647 \u0641\u0642\u0637 \u0632\u0645\u0627\u0646\u06cc \u062f\u0631\u0633\u062a \u0627\u0633\u062a \u06a9\u0647 \u06f2\u066c\u06f0\u06f0\u06f0\u066c\u06f0\u06f0\u06f0 \u062a\u0648\u0645\u0627\u0646 \u0645\u0628\u0644\u063a \u0642\u0628\u0644 \u0627\u0632 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0627\u0634\u062f.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0646\u062d\u0648\u0647 \u0645\u062d\u0627\u0633\u0628\u0647 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0627\u0632 \u0645\u0628\u0644\u063a \u06a9\u0644<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u06af\u0631 \u0642\u06cc\u0645\u062a \u0646\u0647\u0627\u06cc\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a \u0631\u0627 \u062f\u0631 \u062e\u0648\u062f \u062f\u0627\u0631\u062f\u060c \u0646\u0628\u0627\u06cc\u062f \u0645\u0628\u0644\u063a \u06a9\u0644 \u0631\u0627 \u062f\u0648\u0628\u0627\u0631\u0647 \u062f\u0631 \u06f1\u06f0 \u062f\u0631\u0635\u062f \u0636\u0631\u0628 \u06a9\u0646\u06cc\u062f. \u0628\u0631\u0627\u06cc \u062c\u062f\u0627 \u06a9\u0631\u062f\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0627\u0632 \u0645\u0628\u0644\u063a \u06a9\u0644\u060c \u0627\u0628\u062a\u062f\u0627 \u0645\u0628\u0644\u063a \u067e\u0627\u06cc\u0647 \u0631\u0627 \u0628\u0647 \u062f\u0633\u062a \u0622\u0648\u0631\u06cc\u062f:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0645\u0628\u0644\u063a \u067e\u0627\u06cc\u0647 = \u0645\u0628\u0644\u063a \u06a9\u0644 \u00f7 \u06f1\u066b\u06f1\u06f0<\/li>\n\n\n\n<li>\u0645\u0627\u0644\u06cc\u0627\u062a = \u0645\u0628\u0644\u063a \u06a9\u0644 \u2212 \u0645\u0628\u0644\u063a \u067e\u0627\u06cc\u0647<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u0645\u062b\u0627\u0644: \u0645\u0628\u0644\u063a \u06a9\u0644 \u0641\u0627\u06a9\u062a\u0648\u0631 \u06f5\u066c\u06f5\u06f0\u06f0\u066c\u06f0\u06f0\u06f0 \u062a\u0648\u0645\u0627\u0646 \u0627\u0633\u062a. \u0645\u0628\u0644\u063a \u067e\u0627\u06cc\u0647 \u06f5\u066c\u06f0\u06f0\u06f0\u066c\u06f0\u06f0\u06f0 \u062a\u0648\u0645\u0627\u0646 \u0648 \u0633\u0647\u0645 \u0645\u0627\u0644\u06cc\u0627\u062a \u0648 \u0639\u0648\u0627\u0631\u0636 \u06f5\u06f0\u06f0\u066c\u06f0\u06f0\u06f0 \u062a\u0648\u0645\u0627\u0646 \u0627\u0633\u062a.<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-image aligncenter is-resized\"><img decoding=\"async\" width=\"700\" height=\"500\" src=\"https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/vat-tax1.jpg\" alt=\"\u062a\u0635\u0648\u06cc\u0631 \u0628\u0627 \u0637\u0631\u0627\u062d\u06cc \u0641\u0644\u062a \u0627\u0632 \u0645\u0631\u0627\u062d\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647\" class=\"wp-image-11730\" style=\"aspect-ratio:1.4;width:700px;height:auto\" srcset=\"https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/vat-tax1.jpg 700w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/vat-tax1-300x214.jpg 300w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/vat-tax1-350x250.jpg 350w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/figure>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u0641\u0631\u0645\u0648\u0644 \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u0639\u06a9\u0648\u0633 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u06f1\u06f0 \u062f\u0631\u0635\u062f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0628\u0631\u0627\u06cc \u0631\u0633\u06cc\u062f\u0646 \u0645\u0633\u062a\u0642\u06cc\u0645 \u0628\u0647 \u0633\u0647\u0645 \u0645\u0627\u0644\u06cc\u0627\u062a \u0627\u0632 \u0645\u0628\u0644\u063a\u06cc \u06a9\u0647 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u062f\u0627\u062e\u0644 \u0622\u0646 \u0627\u0633\u062a\u060c \u0645\u0628\u0644\u063a \u06a9\u0644 \u0631\u0627 \u062f\u0631 \u06f1\u06f0 \u0636\u0631\u0628 \u0648 \u0628\u0631 \u06f1\u06f1\u06f0 \u062a\u0642\u0633\u06cc\u0645 \u06a9\u0646\u06cc\u062f:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0633\u0647\u0645 \u0645\u0627\u0644\u06cc\u0627\u062a<\/strong> = \u0645\u0628\u0644\u063a \u06a9\u0644 \u00d7 \u06f1\u06f0 \u00f7 \u06f1\u06f1\u06f0 \u0645\u062b\u0627\u0644: \u06f2\u066c\u06f2\u06f0\u06f0\u066c\u06f0\u06f0\u06f0 \u00d7 \u06f1\u06f0 \u00f7 \u06f1\u06f1\u06f0 = \u06f2\u06f0\u06f0\u066c\u06f0\u06f0\u06f0 \u062a\u0648\u0645\u0627\u0646. \u067e\u0633 \u0645\u0628\u0644\u063a \u0642\u0628\u0644 \u0627\u0632 \u0645\u0627\u0644\u06cc\u0627\u062a \u06f2\u066c\u06f0\u06f0\u06f0\u066c\u06f0\u06f0\u06f0 \u062a\u0648\u0645\u0627\u0646 \u0628\u0648\u062f\u0647 \u0627\u0633\u062a<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0622\u06cc\u0627 \u0647\u0645\u0647 \u06a9\u0627\u0644\u0627\u0647\u0627 \u0648 \u062e\u062f\u0645\u0627\u062a \u0645\u0634\u0645\u0648\u0644 \u0646\u0631\u062e \u06f1\u06f0 \u062f\u0631\u0635\u062f \u0647\u0633\u062a\u0646\u062f\u061f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u062e\u06cc\u0631. \u0646\u0631\u062e \u0639\u0645\u0648\u0645\u06cc \u0631\u0627 \u0646\u0628\u0627\u06cc\u062f \u0628\u0647 \u0647\u0645\u0647 \u0641\u0627\u06a9\u062a\u0648\u0631\u0647\u0627 \u062a\u0639\u0645\u06cc\u0645 \u062f\u0627\u062f. \u0642\u0627\u0646\u0648\u0646 \u0628\u0631\u0627\u06cc \u0628\u0631\u062e\u06cc \u06a9\u0627\u0644\u0627\u0647\u0627 \u0648 \u062e\u062f\u0645\u0627\u062a \u0645\u0639\u0627\u0641\u06cc\u062a \u062f\u0631 \u0646\u0638\u0631 \u06af\u0631\u0641\u062a\u0647 \u0648 \u0628\u0631\u0627\u06cc \u0628\u0639\u0636\u06cc \u0627\u0642\u0644\u0627\u0645 \u062e\u0627\u0635 \u0646\u06cc\u0632 \u0646\u0631\u062e \u062c\u062f\u0627\u06af\u0627\u0646\u0647 \u062a\u0639\u06cc\u06cc\u0646 \u06a9\u0631\u062f\u0647 \u0627\u0633\u062a. \u067e\u06cc\u0634 \u0627\u0632 \u0635\u062f\u0648\u0631 \u0641\u0627\u06a9\u062a\u0648\u0631 \u0627\u06cc\u0646 \u0633\u0647 \u0645\u0648\u0631\u062f \u0631\u0627 \u06a9\u0646\u062a\u0631\u0644 \u06a9\u0646\u06cc\u062f:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u06a9\u0627\u0644\u0627 \u06cc\u0627 \u062e\u062f\u0645\u062a \u062f\u0631 \u0641\u0647\u0631\u0633\u062a \u0645\u0639\u0627\u0641\u06cc\u062a \u0647\u0627 \u0642\u0631\u0627\u0631 \u062f\u0627\u0631\u062f \u06cc\u0627 \u0646\u0647\u061b<\/li>\n\n\n\n<li>\u0646\u0631\u062e \u0639\u0645\u0648\u0645\u06cc \u06cc\u0627 \u0646\u0631\u062e \u062e\u0627\u0635 \u0628\u0647 \u0622\u0646 \u062a\u0639\u0644\u0642 \u0645\u06cc \u06af\u06cc\u0631\u062f\u061b<\/li>\n\n\n\n<li>\u0645\u0628\u0644\u063a \u062f\u0631\u062c \u0634\u062f\u0647 \u0642\u0628\u0644 \u0627\u0632 \u0645\u0627\u0644\u06cc\u0627\u062a \u0627\u0633\u062a \u06cc\u0627 \u0645\u0627\u0644\u06cc\u0627\u062a \u062f\u0631 \u0622\u0646 \u0644\u062d\u0627\u0638 \u0634\u062f\u0647 \u0627\u0633\u062a.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u062f\u0631 \u0641\u0627\u06a9\u062a\u0648\u0631<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u062f\u0631 \u0641\u0627\u06a9\u062a\u0648\u0631\u060c \u0645\u0628\u0644\u063a \u067e\u0627\u06cc\u0647 \u0648 \u0645\u0627\u0644\u06cc\u0627\u062a \u0648 \u0639\u0648\u0627\u0631\u0636 \u0628\u0627\u06cc\u062f \u0627\u0632 \u0647\u0645 \u0631\u0648\u0634\u0646 \u0628\u0627\u0634\u0646\u062f. \u0627\u06af\u0631 \u0686\u0646\u062f \u0642\u0644\u0645 \u06a9\u0627\u0644\u0627 \u062f\u0627\u0631\u06cc\u062f\u060c \u0646\u0631\u062e \u0648 \u0645\u0634\u0645\u0648\u0644\u06cc\u062a \u0647\u0631 \u0642\u0644\u0645 \u0631\u0627 \u062c\u062f\u0627 \u0628\u0631\u0631\u0633\u06cc \u06a9\u0646\u06cc\u062f \u0648 \u0633\u067e\u0633 \u062c\u0645\u0639 \u0645\u0627\u0644\u06cc\u0627\u062a \u0627\u0642\u0644\u0627\u0645 \u0631\u0627 \u0628\u0647 \u0645\u0628\u0644\u063a \u06a9\u0644 \u0627\u0636\u0627\u0641\u0647 \u06a9\u0646\u06cc\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0628\u0631\u0627\u06cc \u0622\u0634\u0646\u0627\u06cc\u06cc \u0628\u0627 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0648 \u0627\u0644\u0632\u0627\u0645\u0627\u062a \u0635\u0648\u0631\u062a\u062d\u0633\u0627\u0628\u060c \u0645\u0642\u0627\u0644\u0647 <a href=\"https:\/\/moeinsoft.com\/articles\/official-bill\/\">\u0641\u0627\u06a9\u062a\u0648\u0631 \u0631\u0633\u0645\u06cc \u0645\u0648\u0631\u062f \u062a\u0623\u06cc\u06cc\u062f \u0627\u062f\u0627\u0631\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a<\/a> \u0631\u0627 \u0628\u0628\u06cc\u0646\u06cc\u062f.<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-image aligncenter is-resized\"><img decoding=\"async\" width=\"700\" height=\"500\" src=\"https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/vat-tax3.jpg\" alt=\"\u062a\u0635\u0648\u06cc\u0631 \u06af\u0631\u0627\u0641\u06cc\u06a9\u06cc \u0627\u0632 \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647\" class=\"wp-image-11731\" style=\"aspect-ratio:1.4;width:700px;height:auto\" srcset=\"https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/vat-tax3.jpg 700w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/vat-tax3-300x214.jpg 300w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/vat-tax3-350x250.jpg 350w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/figure>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u0645\u062d\u0627\u0633\u0628\u0647 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u062e\u0631\u06cc\u062f \u0648 \u0641\u0631\u0648\u0634 \u0628\u0631\u0627\u06cc \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u06cc\u06a9 \u0645\u062d\u0627\u0633\u0628\u0647 \u0633\u0627\u062f\u0647 \u0628\u0631\u0627\u06cc \u062f\u0648\u0631\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0628\u0647 \u0627\u06cc\u0646 \u0634\u06a9\u0644 \u0627\u0633\u062a: <mark style=\"background-color:#e8eaf6\" class=\"has-inline-color\">\u0645\u0627\u0644\u06cc\u0627\u062a \u0641\u0631\u0648\u0634 \u0645\u0646\u0647\u0627\u06cc \u0627\u0639\u062a\u0628\u0627\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u062e\u0631\u06cc\u062f<\/mark>. \u0627\u0644\u0628\u062a\u0647 \u067e\u0630\u06cc\u0631\u0634 \u0627\u0639\u062a\u0628\u0627\u0631 \u062e\u0631\u06cc\u062f \u0628\u0647 \u0634\u0631\u0627\u06cc\u0637 \u0642\u0627\u0646\u0648\u0646\u06cc \u0648 \u0645\u062f\u0627\u0631\u06a9 \u0645\u0639\u062a\u0628\u0631 \u0648\u0627\u0628\u0633\u062a\u0647 \u0627\u0633\u062a \u0648 \u0647\u0645\u0647 \u067e\u0631\u062f\u0627\u062e\u062a \u0647\u0627 \u0644\u0632\u0648\u0645\u0627\u064b \u0642\u0627\u0628\u0644 \u06a9\u0633\u0631 \u0646\u06cc\u0633\u062a\u0646\u062f.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0645\u0627\u0644\u06cc\u0627\u062a \u0641\u0631\u0648\u0634: \u0645\u0627\u0644\u06cc\u0627\u062a \u0648 \u0639\u0648\u0627\u0631\u0636\u06cc \u06a9\u0647 \u062f\u0631 \u0641\u0631\u0648\u0634 \u0647\u0627\u06cc \u0645\u0634\u0645\u0648\u0644 \u0627\u0632 \u0645\u0634\u062a\u0631\u06cc \u062f\u0631\u06cc\u0627\u0641\u062a \u0634\u062f\u0647 \u0627\u0633\u062a.<\/li>\n\n\n\n<li>\u0627\u0639\u062a\u0628\u0627\u0631 \u062e\u0631\u06cc\u062f: \u0645\u0627\u0644\u06cc\u0627\u062a \u0648 \u0639\u0648\u0627\u0631\u0636 \u062e\u0631\u06cc\u062f\u0647\u0627\u06cc \u0642\u0627\u0628\u0644 \u0642\u0628\u0648\u0644 \u06a9\u0647 \u0634\u0631\u0627\u06cc\u0637 \u0642\u0627\u0646\u0648\u0646\u06cc \u0631\u0627 \u062f\u0627\u0631\u0646\u062f.<\/li>\n\n\n\n<li>\u0645\u0628\u0644\u063a \u0642\u0627\u0628\u0644 \u067e\u0631\u062f\u0627\u062e\u062a: \u0645\u0627\u0644\u06cc\u0627\u062a \u0641\u0631\u0648\u0634 \u2212 \u0627\u0639\u062a\u0628\u0627\u0631 \u0642\u0627\u0628\u0644 \u0642\u0628\u0648\u0644 \u062e\u0631\u06cc\u062f.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-f2c511f5\"><strong><mark style=\"background-color:#e8eaf6\" class=\"has-inline-color\">\u0645\u062b\u0627\u0644 \u0633\u0627\u062f\u0647:<\/mark><\/strong> \u0627\u06af\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a \u0641\u0631\u0648\u0634 \u06f3\u06f0 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646 \u0648 \u0627\u0639\u062a\u0628\u0627\u0631 \u0642\u0627\u0628\u0644 \u0642\u0628\u0648\u0644 \u062e\u0631\u06cc\u062f \u06f1\u06f8 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646 \u0628\u0627\u0634\u062f\u060c \u0645\u0627\u0628\u0647 \u0627\u0644\u062a\u0641\u0627\u0648\u062a \u06f1\u06f2 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646 \u0627\u0633\u062a. \u0648\u0636\u0639\u06cc\u062a \u0646\u0647\u0627\u06cc\u06cc \u0628\u0627\u06cc\u062f \u0628\u0627 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0633\u0627\u0645\u0627\u0646\u0647 \u0645\u0624\u062f\u06cc\u0627\u0646 \u0648 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0647\u0645\u0627\u0646 \u062f\u0648\u0631\u0647 \u062a\u0637\u0628\u06cc\u0642 \u062f\u0627\u062f\u0647 \u0634\u0648\u062f.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0646\u0631\u0645 \u0627\u0641\u0632\u0627\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0686\u0647 \u06a9\u0645\u06a9\u06cc \u0645\u06cc \u06a9\u0646\u062f\u061f<\/h2>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-553767e8\">\u0648\u0642\u062a\u06cc \u062a\u0639\u062f\u0627\u062f \u06a9\u0627\u0644\u0627\u0647\u0627 \u0648 \u0641\u0627\u06a9\u062a\u0648\u0631\u0647\u0627 \u0632\u06cc\u0627\u062f \u0627\u0633\u062a\u060c \u0645\u062d\u0627\u0633\u0628\u0647 \u062f\u0633\u062a\u06cc \u0627\u062d\u062a\u0645\u0627\u0644 \u062e\u0637\u0627 \u0631\u0627 \u0628\u0627\u0644\u0627 \u0645\u06cc \u0628\u0631\u062f. <a href=\"https:\/\/moeinsoft.com\/\">\u0646\u0631\u0645 \u0627\u0641\u0632\u0627\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc<\/a> \u0645\u06cc \u062a\u0648\u0627\u0646\u062f \u0646\u0631\u062e \u0647\u0631 \u06a9\u0627\u0644\u0627\u060c \u0645\u0628\u0644\u063a \u0642\u0628\u0644 \u0627\u0632 \u0645\u0627\u0644\u06cc\u0627\u062a\u060c <a href=\"https:\/\/moeinsoft.com\/articles\/whats-duties-taxes\/\">\u0645\u0627\u0644\u06cc\u0627\u062a \u0648 \u0639\u0648\u0627\u0631\u0636<\/a> \u0648 \u062c\u0645\u0639 \u0646\u0647\u0627\u06cc\u06cc \u0641\u0627\u06a9\u062a\u0648\u0631 \u0631\u0627 \u0645\u062d\u0627\u0633\u0628\u0647 \u0648 \u06af\u0632\u0627\u0631\u0634 \u062e\u0631\u06cc\u062f \u0648 \u0641\u0631\u0648\u0634 \u0631\u0627 \u0646\u06af\u0647\u062f\u0627\u0631\u06cc \u06a9\u0646\u062f. \u0628\u0627 \u0627\u06cc\u0646 \u062d\u0627\u0644 \u062a\u0639\u0631\u06cc\u0641 \u0646\u0631\u062e \u0648 \u0648\u0636\u0639\u06cc\u062a \u0645\u0639\u0627\u0641\u06cc\u062a \u0647\u0631 \u0642\u0644\u0645 \u0628\u0627\u06cc\u062f \u062f\u0631\u0633\u062a \u0648 \u0645\u0637\u0627\u0628\u0642 \u0645\u0642\u0631\u0631\u0627\u062a \u0631\u0648\u0632 \u0628\u0627\u0634\u062f.<\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-13e7f98c\">\u0627\u06af\u0631 \u0627\u06cc\u0646 \u0642\u0627\u0628\u0644\u06cc\u062a \u0628\u0631\u0627\u06cc \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631 \u0634\u0645\u0627 \u06a9\u0627\u0631\u0628\u0631\u062f \u062f\u0627\u0631\u062f\u060c \u0645\u06cc \u062a\u0648\u0627\u0646\u06cc\u062f \u067e\u06cc\u0634 \u0627\u0632 \u062e\u0631\u06cc\u062f \u0628\u0627 <a href=\"https:\/\/moeinsoft.com\/download-accounting-software\/\">\u062f\u0645\u0648\u06cc \u0646\u0631\u0645 \u0627\u0641\u0632\u0627\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc<\/a> \u0645\u0639\u06cc\u0646 \u0646\u062d\u0648\u0647 \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u062f\u0631 \u0641\u0627\u06a9\u062a\u0648\u0631 \u0631\u0627 \u0628\u0631\u0631\u0633\u06cc \u06a9\u0646\u06cc\u062f.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u062c\u0645\u0639 \u0628\u0646\u062f\u06cc<\/h2>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-7989088c\">\u0627\u06af\u0631 \u0645\u0628\u0644\u063a \u0642\u0628\u0644 \u0627\u0632 \u0645\u0627\u0644\u06cc\u0627\u062a \u0631\u0627 \u062f\u0627\u0631\u06cc\u062f\u060c \u0628\u0631\u0627\u06cc \u0646\u0631\u062e \u06f1\u06f0 \u062f\u0631\u0635\u062f \u0622\u0646 \u0631\u0627 \u062f\u0631 \u06f1\u066b\u06f1\u06f0 \u0636\u0631\u0628 \u06a9\u0646\u06cc\u062f. \u0627\u06af\u0631 \u0645\u0628\u0644\u063a \u06a9\u0644 \u0634\u0627\u0645\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a \u0631\u0627 \u062f\u0627\u0631\u06cc\u062f\u060c \u0622\u0646 \u0631\u0627 \u0628\u0631 \u06f1\u066b\u06f1\u06f0 \u062a\u0642\u0633\u06cc\u0645 \u06a9\u0646\u06cc\u062f. \u067e\u06cc\u0634 \u0627\u0632 \u0647\u0631 \u0645\u062d\u0627\u0633\u0628\u0647 \u0646\u06cc\u0632 \u0645\u0634\u0645\u0648\u0644 \u0628\u0648\u062f\u0646 \u06a9\u0627\u0644\u0627 \u06cc\u0627 \u062e\u062f\u0645\u062a \u0648 \u0646\u0631\u062e \u062f\u0631\u0633\u062a \u0622\u0646 \u0631\u0627 \u06a9\u0646\u062a\u0631\u0644 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wd-af60c14c\">&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0628\u0631\u0627\u06cc \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647\u060c \u0627\u0648\u0644 \u0628\u0627\u06cc\u062f \u0628\u062f\u0627\u0646\u06cc\u062f \u0645\u0628\u0644\u063a\u06cc \u06a9\u0647 \u062f\u0631 \u0627\u062e\u062a\u06cc\u0627\u0631 \u062f\u0627\u0631\u06cc\u062f \u00ab\u0642\u0628\u0644 \u0627\u0632 \u0645\u0627\u0644\u06cc\u0627\u062a\u00bb \u0627\u0633\u062a \u06cc\u0627 \u00ab\u0628\u0627<\/p>\n","protected":false},"author":2,"featured_media":19822,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[477,1],"tags":[],"class_list":["post-11729","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","category-teaching-accounting-principles"],"_links":{"self":[{"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/posts\/11729","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/comments?post=11729"}],"version-history":[{"count":2,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/posts\/11729\/revisions"}],"predecessor-version":[{"id":34482,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/posts\/11729\/revisions\/34482"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/media\/19822"}],"wp:attachment":[{"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/media?parent=11729"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/categories?post=11729"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/tags?post=11729"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}