{"id":1252,"date":"2025-11-14T07:50:14","date_gmt":"2025-11-14T07:50:14","guid":{"rendered":"https:\/\/doit.grena.ge\/?p=1252"},"modified":"2025-11-14T08:06:59","modified_gmt":"2025-11-14T08:06:59","slug":"%e1%83%a1%e1%83%90%e1%83%92%e1%83%90%e1%83%93%e1%83%90%e1%83%a1%e1%83%90%e1%83%ae%e1%83%90%e1%83%93%e1%83%9d-%e1%83%93%e1%83%90-%e1%83%a4%e1%83%98%e1%83%9c%e1%83%90%e1%83%9c%e1%83%a1%e1%83%a3%e1%83%a0","status":"publish","type":"post","link":"https:\/\/doit.gov.ge\/en\/%e1%83%a1%e1%83%90%e1%83%92%e1%83%90%e1%83%93%e1%83%90%e1%83%a1%e1%83%90%e1%83%ae%e1%83%90%e1%83%93%e1%83%9d-%e1%83%93%e1%83%90-%e1%83%a4%e1%83%98%e1%83%9c%e1%83%90%e1%83%9c%e1%83%a1%e1%83%a3%e1%83%a0\/","title":{"rendered":"\u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d3\u10d0 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u10d8 \u10e3\u10de\u10d8\u10e0\u10d0\u10e2\u10d4\u10e1\u10dd\u10d1\u10d4\u10d1\u10d8 IT \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8"},"content":{"rendered":"<figure class=\"wp-block-post-featured-image\"><img fetchpriority=\"high\" decoding=\"async\" width=\"2048\" height=\"1695\" src=\"https:\/\/doit.gov.ge\/wp-content\/uploads\/2025\/11\/1759410730330.png\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"\" style=\"object-fit:cover;\" \/><\/figure>\n\n<h2 class=\"wp-block-post-title\">\u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d3\u10d0 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u10d8 \u10e3\u10de\u10d8\u10e0\u10d0\u10e2\u10d4\u10e1\u10dd\u10d1\u10d4\u10d1\u10d8 IT \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8<\/h2>\n\n\n<p>Discover the tax and financial benefits available to IT companies in Georgia, designed to support the creation of a simple and efficient business environment.<br><\/p>\n\n\n\n<p>\u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd \u10e1\u10d0\u10d4\u10e0\u10d7\u10d0\u10e8\u10dd\u10e0\u10d8\u10e1\u10dd \u10d8\u10dc\u10d5\u10d4\u10e1\u10e2\u10dd\u10e0\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1 \u10d4\u10e0\u10d7-\u10d4\u10e0\u10d7 \u10e7\u10d5\u10d4\u10da\u10d0\u10d6\u10d4 \u10ee\u10d4\u10da\u10e1\u10d0\u10e7\u10e0\u10d4\u10da \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d2\u10d0\u10e0\u10d4\u10db\u10dd\u10e1 \u10e5\u10db\u10dc\u10d8\u10e1 \u10e0\u10d4\u10d2\u10d8\u10dd\u10dc\u10e8\u10d8. \u10db\u10d0\u10e0\u10e2\u10d8\u10d5\u10d8 \u10d3\u10d0 \u10de\u10e0\u10dd\u10d2\u10dc\u10dd\u10d6\u10d8\u10e0\u10d4\u10d1\u10d0\u10d3\u10d8 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10e1\u10d8\u10e1\u10e2\u10d4\u10db\u10d0, \u10d3\u10d0\u10d1\u10d0\u10da\u10d8 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d4\u10d1\u10d8 \u10d3\u10d0 \u10d8\u10dc\u10dd\u10d5\u10d0\u10ea\u10d8\u10e3\u10e0\u10d8 \u10db\u10dd\u10d3\u10d4\u10da\u10d4\u10d1\u10d8 \u10e3\u10d6\u10e0\u10e3\u10dc\u10d5\u10d4\u10da\u10e7\u10dd\u10e4\u10e1 \u10d8\u10db \u10de\u10d8\u10e0\u10dd\u10d1\u10d4\u10d1\u10e1, \u10e0\u10dd\u10db\u10da\u10d4\u10d1\u10d8\u10ea IT \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d4\u10d1\u10e1 \u10e1\u10d0\u10e8\u10e3\u10d0\u10da\u10d4\u10d1\u10d0\u10e1 \u10d0\u10eb\u10da\u10d4\u10d5\u10e1 \u10dd\u10de\u10d4\u10e0\u10d0\u10ea\u10d8\u10d4\u10d1\u10d8 \u10d3\u10d0\u10d8\u10ec\u10e7\u10dd\u10dc \u10db\u10d8\u10dc\u10d8\u10db\u10d0\u10da\u10e3\u10e0\u10d8 \u10d1\u10d8\u10e3\u10e0\u10dd\u10d9\u10e0\u10d0\u10e2\u10d8\u10d8\u10d7\u10d0 \u10d3\u10d0 \u10db\u10d0\u10e5\u10e1\u10d8\u10db\u10d0\u10da\u10e3\u10e0\u10d8 \u10d4\u10e4\u10d4\u10e5\u10e2\u10d8\u10d0\u10dc\u10dd\u10d1\u10d8\u10d7.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>1. \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1 \u10d4\u10e1\u10e2\u10dd\u10dc\u10e3\u10e0\u10d8 \u10db\u10dd\u10d3\u10d4\u10da\u10d8 (0% \u10e0\u10d4\u10d8\u10dc\u10d5\u10d4\u10e1\u10e2\u10d8\u10e0\u10d4\u10d1\u10e3\u10da \u10db\u10dd\u10d2\u10d4\u10d1\u10d0\u10d6\u10d4)<\/strong><\/h2>\n\n\n\n<p>\u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d9\u10dd\u10d3\u10d4\u10e5\u10e1\u10d8 \u10d4\u10e4\u10e3\u10eb\u10dc\u10d4\u10d1\u10d0 \u10d4.\u10ec. \u10d4\u10e1\u10e2\u10dd\u10dc\u10e3\u10e0 \u10db\u10dd\u10d3\u10d4\u10da\u10e1, \u10e0\u10dd\u10db\u10da\u10d8\u10e1 \u10db\u10d8\u10ee\u10d4\u10d3\u10d5\u10d8\u10d7\u10d0\u10ea \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10d7 \u10d5\u10e0\u10ea\u10d4\u10da\u10d3\u10d4\u10d1\u10d0 \u10d3\u10d0\u10d1\u10d4\u10d2\u10d5\u10e0\u10d8\u10e1 \u10dd\u10d1\u10d8\u10d4\u10e5\u10e2\u10d8\u10d0\u10d8\u10d1\u10d4\u10d2\u10e0\u10d4\u10d1\u10d0 \u10db\u10ee\u10dd\u10da\u10dd\u10d3 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10dc\u10d0\u10ec\u10d8\u10da\u10d4\u10d1\u10d0 \u10d3\u10d8\u10d5\u10d8\u10d3\u10d4\u10dc\u10d3\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10dc\u10d0\u10ec\u10d8\u10da\u10d4\u10d1\u10d8\u10e1\u10d0\u10e1. \u10d4\u10e1 \u10dc\u10d8\u10e8\u10dc\u10d0\u10d5\u10e1, \u10e0\u10dd\u10db \u10e8\u10d4\u10e1\u10d0\u10d1\u10d0\u10db\u10d8\u10e1\u10d0\u10d3, \u10d7\u10e3\u10e1\u10d0\u10dc\u10d0\u10db \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d0 \u10d0\u10ee\u10d3\u10d4\u10dc\u10e1 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10e0\u10d4\u10d8\u10dc\u10d5\u10d4\u10e1\u10e2\u10d8\u10e0\u10d4\u10d1\u10d0\u10e1\u10d1\u10e1 \u10db\u10dd\u10d2\u10d4\u10d1\u10d0\u10e1, \u10d0\u10dc\u10e3 \u10d8\u10e7\u10d4\u10dc\u10d4\u10d1\u10e1 \u10db\u10d0\u10e1 \u10db\u10d0\u10d2\u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d8\u10e1 \u10d2\u10d0\u10e4\u10d0\u10e0\u10d7\u10dd\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1,\u10d0\u10db\u10d0\u10d5\u10d4 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d0\u10e8\u10d8 \u10e2\u10d4\u10e5\u10dc\u10dd\u10da\u10dd\u10d2\u10d8\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10e1\u10d0\u10eb\u10d4\u10dc\u10d0\u10d3 \u10d0\u10dc \u10d7\u10d0\u10dc\u10d0\u10db\u10e8\u10e0\u10dd\u10db\u10d4\u10da\u10d7\u10d0 \u10d3\u10d0\u10e1\u10d0\u10e5\u10db\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1,&nbsp; \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10d7 \u10d3\u10d0\u10d1\u10d2\u10d5\u10d4\u10e0\u10d0 \u10d0\u10e0 \u10ee\u10d3\u10d4\u10d1\u10d0. \u10e1 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d0 \u10d0\u10e0 \u10d0\u10e0\u10d8\u10e1 \u10e1\u10d0\u10ed\u10d8\u10e0\u10dd.<\/p>\n\n\n\n<p><strong>\u10de\u10e0\u10d0\u10e5\u10e2\u10d8\u10d9\u10e3\u10da\u10d8 \u10e1\u10d0\u10e0\u10d2\u10d4\u10d1\u10d4\u10da\u10d8:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d0\u10e1 \u10e8\u10d4\u10e3\u10eb\u10da\u10d8\u10d0 \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10da\u10d0\u10d3 \u10db\u10dd\u10d0\u10ee\u10d3\u10d8\u10dc\u10dd\u10e1 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10e0\u10d4\u10d8\u10dc\u10d5\u10d4\u10e1\u10e2\u10d8\u10e0\u10d4\u10d1\u10d0 \u10d6\u10e0\u10d3\u10d0\u10e1\u10d0 \u10d3\u10d0 \u10d2\u10d0\u10dc\u10d5\u10d8\u10d7\u10d0\u10e0\u10d4\u10d1\u10d0\u10e8\u10d8;<br><\/li>\n\n\n\n<li>\u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d2\u10d0\u10d3\u10d0\u10d5\u10d0\u10d3\u10d4\u10d1\u10d0 \u10e5\u10db\u10dc\u10d8\u10e1 \u10d3\u10d0\u10db\u10d0\u10e2\u10d4\u10d1\u10d8\u10d7 \u10e4\u10e3\u10da\u10d0\u10d3 \u10e0\u10d4\u10e1\u10e3\u10e0\u10e1\u10e1 \u10dd\u10de\u10d4\u10e0\u10d0\u10ea\u10d8\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1;<br><\/li>\n\n\n\n<li>\u10db\u10dd\u10d3\u10d4\u10da\u10d8 \u10d2\u10d0\u10db\u10ed\u10d5\u10d8\u10e0\u10d5\u10d0\u10da\u10d4\u10d0\u00a0 \u10d3\u10d0 \u10d0\u10e0 \u10d0\u10e0\u10d8\u10e1 \u10d3\u10d0\u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d8 \u10d1\u10d8\u10e3\u10e0\u10dd\u10d9\u10e0\u10d0\u10e2\u10d8\u10d0\u10e1\u10d7\u10d0\u10dc \u10db\u10dd\u10d8\u10d7\u10ee\u10dd\u10d5\u10e1 \u10e0\u10d7\u10e3\u10da \u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10e0\u10e3\u10da \u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10d0\u10e1.<br><\/li>\n<\/ul>\n\n\n\n<p><strong>\u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d2\u10d0\u10dc\u10d0\u10d9\u10d5\u10d4\u10d7\u10d8:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8 (CIT): 15% \u10d2\u10d0\u10dc\u10d0\u10ec\u10d8\u10da\u10d4\u10d1\u10e3\u10da \u10db\u10dd\u10d2\u10d4\u10d1\u10d0\u10d6\u10d4, \u10db\u10ee\u10dd\u10da\u10dd\u10d3 \u10d3\u10d8\u10d5\u10d8\u10d3\u10d4\u10dc\u10d3\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10dc\u10d0\u10ec\u10d8\u10da\u10d4\u10d1\u10d8\u10e1\u10d0\u10e1.<br><\/li>\n\n\n\n<li>\u10e0\u10d4\u10d8\u10dc\u10d5\u10d4\u10e1\u10e2\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d8 \u10db\u10dd\u10d2\u10d4\u10d1\u10d0: 0%.<br><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>2. \u10d3\u10d8\u10d5\u10d8\u10d3\u10d4\u10dc\u10d3\u10d4\u10d1\u10d6\u10d4 \u10d3\u10d0\u10d1\u10d4\u10d2\u10d5\u10e0\u10d0 \u10db\u10ee\u10dd\u10da\u10dd\u10d3 5%<\/strong><\/h2>\n\n\n\n<p>\u10d3\u10d8\u10d5\u10d8\u10d3\u10d4\u10dc\u10d3\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10dc\u10d0\u10ec\u10d8\u10da\u10d4\u10d1\u10d8\u10e1\u10d0\u10e1 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d0\u10e1 \u10d4\u10eb\u10da\u10d4\u10d5\u10d0 \u10d3\u10d0\u10db\u10d0\u10e2\u10d4\u10d1\u10d8\u10d7\u10d8 \u10e3\u10de\u10d8\u10e0\u10d0\u10e2\u10d4\u10e1\u10dd\u10d1\u10d0, \u10d3\u10d0\u10d1\u10d0\u10da\u10d8, 5%-\u10d8\u10d0\u10dc\u10d8 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1 \u10d2\u10d0\u10dc\u10d0\u10d9\u10d5\u10d4\u10d7\u10d8. \u10d3\u10d8\u10d5\u10d8\u10d3\u10d4\u10dc\u10d3\u10d8 \u10d8\u10d1\u10d4\u10d2\u10e0\u10d4\u10d1\u10d0 5%-\u10d8\u10d0\u10dc\u10d8 \u10e1\u10d0\u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10dd \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10d7. \u10d4\u10e1 \u10d2\u10d0\u10dc\u10d0\u10d9\u10d5\u10d4\u10d7\u10d8 \u10d4\u10e0\u10d7-\u10d4\u10e0\u10d7\u10d8 \u10e7\u10d5\u10d4\u10da\u10d0\u10d6\u10d4 \u10d3\u10d0\u10d1\u10d0\u10da\u10d8\u10d0 \u10d4\u10d5\u10e0\u10dd\u10de\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10de\u10dd\u10e1\u10e2\u10e1\u10d0\u10d1\u10ed\u10dd\u10d7\u10d0 \u10e1\u10d8\u10d5\u10e0\u10ea\u10d4\u10e8\u10d8, \u10e0\u10d0\u10ea \u10d6\u10e0\u10d3\u10d8\u10e1 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10e1\u10d0\u10d8\u10dc\u10d5\u10d4\u10e1\u10e2\u10d8\u10ea\u10d8\u10dd \u10db\u10d8\u10db\u10d6\u10d8\u10d3\u10d5\u10d4\u10da\u10dd\u10d1\u10d0\u10e1, \u10d2\u10d0\u10dc\u10e1\u10d0\u10d9\u10e3\u10d7\u10e0\u10d4\u10d1\u10d8\u10d7 \u10e2\u10d4\u10e5\u10dc\u10dd\u10da\u10dd\u10d2\u10d8\u10e3\u10e0\u10d8 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d4\u10d1\u10d8\u10e1\u10d0\u10d7\u10d5\u10d8\u10e1.<\/p>\n\n\n\n<p><strong>Example:<\/strong><strong><br><\/strong>\u10d7\u10e3 IT \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d0\u10db \u10db\u10dd\u10d8\u10de\u10dd\u10d5\u10d0 100,000 \u10da\u10d0\u10e0\u10d8\u10e1 \u10db\u10dd\u10d2\u10d4\u10d1\u10d0 \u10d3\u10d0 \u10d2\u10d0\u10d3\u10d0\u10ec\u10e7\u10d5\u10d8\u10e2\u10d0 \u10db\u10d8\u10e1\u10d8 \u10d2\u10d0\u10dc\u10d0\u10ec\u10d8\u10da\u10d4\u10d1\u10d0, \u10db\u10ee\u10dd\u10da\u10dd\u10d3 5,000 \u10da\u10d0\u10e0\u10d8 \u10d3\u10d0\u10d4\u10d9\u10d8\u10e1\u10e0\u10d4\u10d1\u10d0 \u10d3\u10d8\u10d5\u10d8\u10d3\u10d4\u10dc\u10d3\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1 \u10e1\u10d0\u10ee\u10d8\u10d7, \u10ee\u10dd\u10da\u10dd \u10d3\u10d0\u10e0\u10e9\u10d4\u10dc\u10d8\u10da\u10d8 \u10d7\u10d0\u10dc\u10ee\u10d0 \u10e1\u10e0\u10e3\u10da\u10d0\u10d3 \u10d2\u10d0\u10d3\u10d0\u10d8\u10dc\u10d0\u10ec\u10d8\u10da\u10d4\u10d1\u10e1 \u10db\u10d4\u10ec\u10d8\u10da\u10d4\u10d4\u10d1\u10d6\u10d4.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>3. \u10db\u10ea\u10d8\u10e0\u10d4 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10e1\u10e2\u10d0\u10e2\u10e3\u10e1\u10d8 1% \u10d1\u10e0\u10e3\u10dc\u10d5\u10d8\u10d3\u10d0\u10dc<\/strong><\/h2>\n\n\n\n<p>\u10de\u10d0\u10e2\u10d0\u10e0\u10d0 \u10d3\u10d0 \u10e1\u10d0\u10e8\u10e3\u10d0\u10da\u10dd IT \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1 \u10ee\u10d4\u10da\u10db\u10d8\u10e1\u10d0\u10ec\u10d5\u10d3\u10dd\u10db\u10d8\u10d0 \u201e\u10db\u10ea\u10d8\u10e0\u10d4 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10e1\u10e2\u10d0\u10e2\u10e3\u10e1\u10d8\u201c, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10d4\u10e0\u10d7-\u10d4\u10e0\u10d7\u10d8 \u10e7\u10d5\u10d4\u10da\u10d0\u10d6\u10d4 \u10db\u10d0\u10e0\u10e2\u10d8\u10d5\u10d8 \u10d3\u10d0 \u10d3\u10d0\u10d1\u10d0\u10da\u10e2\u10d0\u10e0\u10d8\u10e4\u10d8\u10d0\u10dc\u10d8 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10e0\u10d4\u10df\u10d8\u10db\u10d8\u10d0 \u10e0\u10d4\u10d2\u10d8\u10dd\u10dc\u10e8\u10d8.<\/p>\n\n\n\n<p><strong>\u10eb\u10d8\u10e0\u10d8\u10d7\u10d0\u10d3\u10d8 \u10de\u10d8\u10e0\u10dd\u10d1\u10d4\u10d1\u10d8:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u10ec\u10da\u10d8\u10e3\u10e0\u10d8 \u10d1\u10e0\u10e3\u10dc\u10d5\u10d0 \u10d0\u10e0 \u10e3\u10dc\u10d3\u10d0 \u10d0\u10e6\u10d4\u10db\u10d0\u10e2\u10d4\u10d1\u10dd\u10d3\u10d4\u10e1 500,000 \u10da\u10d0\u10e0\u10e1;<br><\/li>\n\n\n\n<li>\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8 \u10e8\u10d4\u10d0\u10d3\u10d2\u10d4\u10dc\u10e1 \u10db\u10ee\u10dd\u10da\u10dd\u10d3 1%-\u10e1 \u10db\u10d7\u10da\u10d8\u10d0\u10dc\u10d8 \u10d1\u10e0\u10e3\u10dc\u10d5\u10d8\u10d3\u10d0\u10dc;<br><\/li>\n\n\n\n<li>\u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10d3\u10d4\u10d9\u10da\u10d0\u10e0\u10d0\u10ea\u10d8\u10d8\u10e1 \u10de\u10e0\u10dd\u10ea\u10d4\u10e1\u10d8 \u10d2\u10d0\u10db\u10d0\u10e0\u10e2\u10d8\u10d5\u10d4\u10d1\u10e3\u10da\u10d8\u10d0;<br><\/li>\n\n\n\n<li>\u10e8\u10d4\u10e1\u10d0\u10eb\u10da\u10d4\u10d1\u10d4\u10da\u10d8\u10d0 \u10d8\u10dc\u10d3\u10d8\u10d5\u10d8\u10d3\u10e3\u10d0\u10da\u10e3\u10e0\u10d8 \u10db\u10d4\u10ec\u10d0\u10e0\u10db\u10d8\u10e1 \u10e1\u10e2\u10d0\u10e2\u10e3\u10e1\u10d8\u10d7 \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d0.<br><\/li>\n<\/ul>\n\n\n\n<p>\u10d4\u10e1 \u10db\u10dd\u10d3\u10d4\u10da\u10d8 \u10d2\u10d0\u10dc\u10e1\u10d0\u10d9\u10e3\u10d7\u10e0\u10d4\u10d1\u10d8\u10d7 \u10db\u10d8\u10db\u10d6\u10d8\u10d3\u10d5\u10d4\u10da\u10d8\u10d0 \u10e4\u10e0\u10d8\u10da\u10d0\u10dc\u10e1\u10d4\u10e0\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1, \u10db\u10ea\u10d8\u10e0\u10d4 \u10e1\u10e2\u10d0\u10e0\u10e2\u10d0\u10de\u10d4\u10d1\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10e1\u10d0\u10ec\u10e7\u10d8\u10e1 \u10d4\u10e2\u10d0\u10de\u10d6\u10d4 \u10db\u10e7\u10dd\u10e4\u10d8 \u10e2\u10d4\u10e5\u10dc\u10dd\u10da\u10dd\u10d2\u10d8\u10e3\u10e0\u10d8 \u10d2\u10e3\u10dc\u10d3\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1, \u10e0\u10dd\u10db\u10da\u10d4\u10d1\u10d8\u10ea \u10dd\u10de\u10d4\u10e0\u10d0\u10ea\u10d8\u10d4\u10d1\u10e1 \u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10d4\u10d1\u10d4\u10dc \u10e0\u10dd\u10d2\u10dd\u10e0\u10ea \u10d0\u10d3\u10d2\u10d8\u10da\u10dd\u10d1\u10e0\u10d8\u10d5, \u10d8\u10e1\u10d4 \u10e1\u10d0\u10d4\u10e0\u10d7\u10d0\u10e8\u10dd\u10e0\u10d8\u10e1\u10dd \u10d9\u10da\u10d8\u10d4\u10dc\u10e2\u10d4\u10d1\u10d7\u10d0\u10dc.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>4. \u10dd\u10e0\u10db\u10d0\u10d2\u10d8 \u10d3\u10d0\u10d1\u10d4\u10d2\u10d5\u10e0\u10d8\u10e1 \u10d7\u10d0\u10d5\u10d8\u10d3\u10d0\u10dc \u10d0\u10ea\u10d8\u10da\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10d7\u10d0\u10dc\u10ee\u10db\u10d4\u10d1\u10d4\u10d1\u10d8 (DTA)<\/strong><\/h2>\n\n\n\n<p>\u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd \u10d0\u10e5\u10e2\u10d8\u10e3\u10e0\u10d0\u10d3 \u10d7\u10d0\u10dc\u10d0\u10db\u10e8\u10e0\u10dd\u10db\u10da\u10dd\u10d1\u10e1 \u10db\u10e0\u10d0\u10d5\u10d0\u10da \u10e5\u10d5\u10d4\u10e7\u10d0\u10dc\u10d0\u10e1\u10d7\u10d0\u10dc \u10dd\u10e0\u10db\u10d0\u10d2\u10d8 \u10d3\u10d0\u10d1\u10d4\u10d2\u10d5\u10e0\u10d8\u10e1 \u10d7\u10d0\u10d5\u10d8\u10d3\u10d0\u10dc \u10d0\u10e1\u10d0\u10ea\u10d8\u10da\u10d4\u10d1\u10da\u10d0\u10d3. \u10d0\u10db\u10df\u10d0\u10db\u10d0\u10d3 \u10e5\u10d5\u10d4\u10e7\u10d0\u10dc\u10d0\u10e1 \u10d2\u10d0\u10e4\u10dd\u10e0\u10db\u10d4\u10d1\u10e3\u10da\u10d8 \u10d0\u10e5\u10d5\u10e1 60-\u10d6\u10d4 \u10db\u10d4\u10e2\u10d8 \u10dd\u10e0\u10db\u10ee\u10e0\u10d8\u10d5\u10d8 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10ee\u10d4\u10da\u10e8\u10d4\u10d9\u10e0\u10e3\u10da\u10d4\u10d1\u10d0, \u10db\u10d0\u10d7 \u10e8\u10dd\u10e0\u10d8\u10e1 \u10d4\u10d5\u10e0\u10dd\u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10d8\u10e1 \u10e1\u10d0\u10ee\u10d4\u10da\u10db\u10ec\u10d8\u10e4\u10dd\u10d4\u10d1\u10d7\u10d0\u10dc, \u10d0\u10db\u10d4\u10e0\u10d8\u10d9\u10d8\u10e1 \u10e8\u10d4\u10d4\u10e0\u10d7\u10d4\u10d1\u10e3\u10da \u10e8\u10e2\u10d0\u10e2\u10d4\u10d1\u10d7\u10d0\u10dc, \u10d8\u10e1\u10e0\u10d0\u10d4\u10da\u10d7\u10d0\u10dc, \u10d9\u10d0\u10dc\u10d0\u10d3\u10d0\u10e1\u10d0 \u10d3\u10d0 \u10e9\u10d8\u10dc\u10d4\u10d7\u10d7\u10d0\u10dc.<\/p>\n\n\n\n<p>including agreements with EU member states, the United States, Israel, Canada, and China. These agreements protect foreign investors from the risk of double taxation and simplify the management of taxes on dividends, interest, and royalties.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>5. \u10d3\u10d0\u10db\u10d0\u10e2\u10d4\u10d1\u10d8\u10d7\u10d8 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u10d8 \u10d3\u10d0 \u10dd\u10de\u10d4\u10e0\u10d0\u10ea\u10d8\u10e3\u10da\u10d8 \u10e3\u10de\u10d8\u10e0\u10d0\u10e2\u10d4\u10e1\u10dd\u10d1\u10d4\u10d1\u10d8<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d4\u10d1\u10d8\u10e1\u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d0\u10d3\u10db\u10d8\u10dc\u10d8\u10e1\u10e2\u10e0\u10d8\u10e0\u10d4\u10d1\u10d0\u10d0\u10ea\u10d8\u10d0 \u10e1\u10e0\u10e3\u10da\u10d0\u10d3 \u10d2\u10d0\u10ea\u10d8\u10e4\u10e0\u10e3\u10da\u10d4\u10d1\u10e3\u10da\u10d8\u10d0. \u10d3\u10d4\u10d9\u10da\u10d0\u10e0\u10d0\u10ea\u10d8\u10d4\u10d1\u10d8 \u10d8\u10d5\u10e1\u10d4\u10d1\u10d0 \u10dd\u10dc\u10da\u10d0\u10d8\u10dc \u10e0\u10d4\u10df\u10d8\u10db\u10e8\u10d8 RS.ge \u10de\u10dd\u10e0\u10e2\u10d0\u10da\u10d6\u10d4.<br><\/li>\n\n\n\n<li>\u10e1\u10d0\u10d5\u10d0\u10da\u10e3\u10e2\u10dd \u10d9\u10dd\u10dc\u10e2\u10e0\u10dd\u10da\u10d8 \u10da\u10d8\u10d1\u10d4\u10e0\u10d0\u10da\u10e3\u10e0\u10d8\u10d0. \u10e3\u10ea\u10ee\u10dd\u10e3\u10e0\u10d8 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10d4\u10d1\u10d8\u10e1 \u10db\u10d8\u10e6\u10d4\u10d1\u10d0 \u10d3\u10d0 \u10d2\u10d0\u10d3\u10d0\u10e0\u10d8\u10ea\u10ee\u10d5\u10d0 \u10ee\u10d3\u10d4\u10d1\u10d0 \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10da\u10d0\u10d3.<br><\/li>\n\n\n\n<li>\u10e1\u10d0\u10d1\u10d0\u10dc\u10d9\u10dd\u10d1\u10d0\u10dc\u10d9\u10e3\u10e0\u10d8 \u10e1\u10d8\u10e1\u10e2\u10d4\u10db\u10d0 \u10e1\u10ec\u10e0\u10d0\u10e4\u10d8\u10d0 \u10d3\u10d0 \u10d8\u10dc\u10e2\u10d4\u10d2\u10e0\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d8 SWIFT \u10e5\u10e1\u10d4\u10da\u10e8\u10d8.<br><\/li>\n\n\n\n<li>\u10e1\u10d0\u10d4\u10e0\u10d7\u10d0\u10e8\u10dd\u10e0\u10d8\u10e1\u10dd \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1 \u10d2\u10d0\u10dc\u10d5\u10d8\u10d7\u10d0\u10e0\u10d4\u10d1\u10e3\u10da\u10d8\u10d0 \u10db\u10d0\u10e6\u10d0\u10da\u10d9\u10d5\u10d0\u10e4\u10d8\u10ea\u10d8\u10e3\u10e0\u10d8 \u10ee\u10d4\u10da\u10db\u10d8\u10e1\u10d0\u10ec\u10d5\u10d3\u10dd\u10db\u10d8\u10d0 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d9\u10dd\u10dc\u10e1\u10e3\u10da\u10e2\u10d0\u10ea\u10d8\u10d8\u10e1 \u10e1\u10d0\u10d9\u10dd\u10dc\u10e1\u10e3\u10da\u10e2\u10d0\u10ea\u10d8\u10dd \u10e1\u10d4\u10e5\u10e2\u10dd\u10e0\u10d8\u10db\u10ee\u10d0\u10e0\u10d3\u10d0\u10ed\u10d4\u10e0\u10d0 \u10e1\u10d0\u10d3\u10d0\u10d2\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd Revenue Service-\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10d8\u10e3\u10e0\u10d8\u10d3\u10d8\u10e3\u10da\u10d8 \u10db\u10d8\u10db\u10d0\u10e0\u10d7\u10e3\u10da\u10d4\u10d1\u10d8\u10d7.\u00a0 \u10e4\u10d8\u10e0\u10db\u10d4\u10d1\u10d8\u10e1 \u10db\u10d4\u10e8\u10d5\u10d4\u10dd\u10d1\u10d8\u10d7.<strong><br><\/strong><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Summary<\/strong><\/h2>\n\n\n\n<p>\u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10db\u10dd\u10d3\u10d4\u10da\u10d8 \u10d2\u10d7\u10d0\u10d5\u10d0\u10d6\u10dd\u10d1\u10d7 \u10d2\u10d0\u10db\u10ed\u10d5\u10d8\u10e0\u10d5\u10d0\u10da\u10d4, \u10de\u10e0\u10dd\u10d2\u10dc\u10dd\u10d6\u10d8\u10e0\u10d4\u10d1\u10d0\u10d3 \u10d3\u10d0 \u10d8\u10dc\u10dd\u10d5\u10d0\u10ea\u10d8\u10e3\u10e0 \u10d2\u10d0\u10e0\u10d4\u10db\u10dd\u10e1 \u10e2\u10d4\u10e5\u10dc\u10dd\u10da\u10dd\u10d2\u10d8\u10e3\u10e0\u10d8 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1. \u10dc\u10e3\u10da\u10dd\u10d5\u10d0\u10dc\u10d8 \u10d3\u10d0\u10d1\u10d4\u10d2\u10d5\u10e0\u10d0 \u10e0\u10d4\u10d8\u10dc\u10d5\u10d4\u10e1\u10e2\u10d8\u10e0\u10d4\u10d1\u10e3\u10da \u10db\u10dd\u10d2\u10d4\u10d1\u10d0\u10d6\u10d4, \u10d3\u10d0\u10d1\u10d0\u10da\u10d8 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8 \u10d3\u10d8\u10d5\u10d8\u10d3\u10d4\u10dc\u10d3\u10d4\u10d1\u10d6\u10d4, \u10db\u10ea\u10d8\u10e0\u10d4 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 1%-\u10d8\u10d0\u10dc\u10d8 \u10e0\u10d4\u10df\u10d8\u10db\u10d8 \u10d3\u10d0 \u10dd\u10e0\u10db\u10d0\u10d2\u10d8 \u10d3\u10d0\u10d1\u10d4\u10d2\u10d5\u10e0\u10d8\u10e1\u10d2\u10d0\u10dc \u10d3\u10d0\u10ea\u10d5\u10d0 \u10e5\u10db\u10dc\u10d8\u10e1 \u10d4\u10e0\u10d7-\u10d4\u10e0\u10d7 \u10e7\u10d5\u10d4\u10da\u10d0\u10d6\u10d4 \u10d9\u10dd\u10dc\u10d9\u10e3\u10e0\u10d4\u10dc\u10e2\u10e3\u10da \u10e1\u10d0\u10d8\u10dc\u10d5\u10d4\u10e1\u10e2\u10d8\u10ea\u10d8\u10dd \u10d4\u10d9\u10dd\u10e1\u10d8\u10e1\u10e2\u10d4\u10db\u10d0\u10e1 \u10e0\u10d4\u10d2\u10d8\u10dd\u10dc\u10e8\u10d8, \u10d2\u10d0\u10dc\u10e1\u10d0\u10d9\u10e3\u10d7\u10e0\u10d4\u10d1\u10d8\u10d7 IT \u10e1\u10d4\u10e5\u10e2\u10dd\u10e0\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1, \u10e1\u10d0\u10d3\u10d0\u10ea \u10db\u10dd\u10e5\u10dc\u10d8\u10da\u10dd\u10d1\u10d0 \u10d3\u10d0 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u10d8 \u10e1\u10e2\u10d0\u10d1\u10d8\u10da\u10e3\u10e0\u10dd\u10d1\u10d0 \u10d2\u10d0\u10d3\u10d0\u10db\u10ec\u10e7\u10d5\u10d4\u10e2\u10d8\u10d0 \u10e1\u10ec\u10e0\u10d0\u10e4\u10d8 \u10d6\u10e0\u10d3\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1.<\/p>","protected":false},"excerpt":{"rendered":"<p>\u10d2\u10d0\u10d4\u10ea\u10d0\u10dc\u10d8 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8 IT \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1 \u10d0\u10e0\u10e1\u10d4\u10d1\u10e3\u10da \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d3\u10d0 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0 \u10e3\u10de\u10d8\u10e0\u10d0\u10e2\u10d4\u10e1\u10dd\u10d1\u10d4\u10d1\u10e1, \u10e0\u10dd\u10db\u10da\u10d4\u10d1\u10d8\u10ea \u10ee\u10d4\u10da\u10e1 \u10e3\u10ec\u10e7\u10dd\u10d1\u10e1 \u10db\u10d0\u10e0\u10e2\u10d8\u10d5\u10d8 \u10d3\u10d0 \u10d4\u10e4\u10d4\u10e5\u10e2\u10e3\u10e0\u10d8 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d2\u10d0\u10e0\u10d4\u10db\u10dd\u10e1 \u10e8\u10d4\u10e5\u10db\u10dc\u10d0\u10e1. \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd \u10e1\u10d0\u10d4\u10e0\u10d7\u10d0\u10e8\u10dd\u10e0\u10d8\u10e1\u10dd \u10d8\u10dc\u10d5\u10d4\u10e1\u10e2\u10dd\u10e0\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1 \u10d4\u10e0\u10d7-\u10d4\u10e0\u10d7 \u10e7\u10d5\u10d4\u10da\u10d0\u10d6\u10d4 \u10ee\u10d4\u10da\u10e1\u10d0\u10e7\u10e0\u10d4\u10da \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d2\u10d0\u10e0\u10d4\u10db\u10dd\u10e1 \u10e5\u10db\u10dc\u10d8\u10e1 \u10e0\u10d4\u10d2\u10d8\u10dd\u10dc\u10e8\u10d8. \u10db\u10d0\u10e0\u10e2\u10d8\u10d5\u10d8 \u10d3\u10d0 \u10de\u10e0\u10dd\u10d2\u10dc\u10dd\u10d6\u10d8\u10e0\u10d4\u10d1\u10d0\u10d3\u10d8 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10e1\u10d8\u10e1\u10e2\u10d4\u10db\u10d0, \u10d3\u10d0\u10d1\u10d0\u10da\u10d8 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d4\u10d1\u10d8 \u10d3\u10d0 \u10d8\u10dc\u10dd\u10d5\u10d0\u10ea\u10d8\u10e3\u10e0\u10d8 \u10db\u10dd\u10d3\u10d4\u10da\u10d4\u10d1\u10d8 \u10e3\u10d6\u10e0\u10e3\u10dc\u10d5\u10d4\u10da\u10e7\u10dd\u10e4\u10e1 \u10d8\u10db \u10de\u10d8\u10e0\u10dd\u10d1\u10d4\u10d1\u10e1, \u10e0\u10dd\u10db\u10da\u10d4\u10d1\u10d8\u10ea IT \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d4\u10d1\u10e1 \u10e1\u10d0\u10e8\u10e3\u10d0\u10da\u10d4\u10d1\u10d0\u10e1 \u10d0\u10eb\u10da\u10d4\u10d5\u10e1 \u10dd\u10de\u10d4\u10e0\u10d0\u10ea\u10d8\u10d4\u10d1\u10d8 \u10d3\u10d0\u10d8\u10ec\u10e7\u10dd\u10dc \u10db\u10d8\u10dc\u10d8\u10db\u10d0\u10da\u10e3\u10e0\u10d8 \u10d1\u10d8\u10e3\u10e0\u10dd\u10d9\u10e0\u10d0\u10e2\u10d8\u10d8\u10d7\u10d0 \u10d3\u10d0 \u10db\u10d0\u10e5\u10e1\u10d8\u10db\u10d0\u10da\u10e3\u10e0\u10d8 \u10d4\u10e4\u10d4\u10e5\u10e2\u10d8\u10d0\u10dc\u10dd\u10d1\u10d8\u10d7. 1. \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1 \u10d4\u10e1\u10e2\u10dd\u10dc\u10e3\u10e0\u10d8 \u10db\u10dd\u10d3\u10d4\u10da\u10d8 (0% \u10e0\u10d4\u10d8\u10dc\u10d5\u10d4\u10e1\u10e2\u10d8\u10e0\u10d4\u10d1\u10e3\u10da \u10db\u10dd\u10d2\u10d4\u10d1\u10d0\u10d6\u10d4) \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d9\u10dd\u10d3\u10d4\u10e5\u10e1\u10d8 \u10d4\u10e4\u10e3\u10eb\u10dc\u10d4\u10d1\u10d0 \u10d4.\u10ec. \u10d4\u10e1\u10e2\u10dd\u10dc\u10e3\u10e0 \u10db\u10dd\u10d3\u10d4\u10da\u10e1, \u10e0\u10dd\u10db\u10da\u10d8\u10e1 \u10db\u10d8\u10ee\u10d4\u10d3\u10d5\u10d8\u10d7\u10d0\u10ea \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10d7 \u10d5\u10e0\u10ea\u10d4\u10da\u10d3\u10d4\u10d1\u10d0 \u10d3\u10d0\u10d1\u10d4\u10d2\u10d5\u10e0\u10d8\u10e1 \u10dd\u10d1\u10d8\u10d4\u10e5\u10e2\u10d8\u10d0\u10d8\u10d1\u10d4\u10d2\u10e0\u10d4\u10d1\u10d0 \u10db\u10ee\u10dd\u10da\u10dd\u10d3 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10dc\u10d0\u10ec\u10d8\u10da\u10d4\u10d1\u10d0 \u10d3\u10d8\u10d5\u10d8\u10d3\u10d4\u10dc\u10d3\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10dc\u10d0\u10ec\u10d8\u10da\u10d4\u10d1\u10d8\u10e1\u10d0\u10e1. \u10d4\u10e1 \u10dc\u10d8\u10e8\u10dc\u10d0\u10d5\u10e1, \u10e0\u10dd\u10db \u10e8\u10d4\u10e1\u10d0\u10d1\u10d0\u10db\u10d8\u10e1\u10d0\u10d3, \u10d7\u10e3\u10e1\u10d0\u10dc\u10d0\u10db \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d0 \u10d0\u10ee\u10d3\u10d4\u10dc\u10e1 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10e0\u10d4\u10d8\u10dc\u10d5\u10d4\u10e1\u10e2\u10d8\u10e0\u10d4\u10d1\u10d0\u10e1\u10d1\u10e1 \u10db\u10dd\u10d2\u10d4\u10d1\u10d0\u10e1, \u10d0\u10dc\u10e3 \u10d8\u10e7\u10d4\u10dc\u10d4\u10d1\u10e1 \u10db\u10d0\u10e1 \u10db\u10d0\u10d2\u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d8\u10e1 \u10d2\u10d0\u10e4\u10d0\u10e0\u10d7\u10dd\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1,\u10d0\u10db\u10d0\u10d5\u10d4 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d0\u10e8\u10d8 \u10e2\u10d4\u10e5\u10dc\u10dd\u10da\u10dd\u10d2\u10d8\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10e1\u10d0\u10eb\u10d4\u10dc\u10d0\u10d3 \u10d0\u10dc \u10d7\u10d0\u10dc\u10d0\u10db\u10e8\u10e0\u10dd\u10db\u10d4\u10da\u10d7\u10d0 \u10d3\u10d0\u10e1\u10d0\u10e5\u10db\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1,&nbsp; \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10d7 \u10d3\u10d0\u10d1\u10d2\u10d5\u10d4\u10e0\u10d0 \u10d0\u10e0 \u10ee\u10d3\u10d4\u10d1\u10d0. \u10e1 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d0 \u10d0\u10e0 \u10d0\u10e0\u10d8\u10e1 \u10e1\u10d0\u10ed\u10d8\u10e0\u10dd. \u10de\u10e0\u10d0\u10e5\u10e2\u10d8\u10d9\u10e3\u10da\u10d8 \u10e1\u10d0\u10e0\u10d2\u10d4\u10d1\u10d4\u10da\u10d8: \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d2\u10d0\u10dc\u10d0\u10d9\u10d5\u10d4\u10d7\u10d8: 2. \u10d3\u10d8\u10d5\u10d8\u10d3\u10d4\u10dc\u10d3\u10d4\u10d1\u10d6\u10d4 \u10d3\u10d0\u10d1\u10d4\u10d2\u10d5\u10e0\u10d0 \u10db\u10ee\u10dd\u10da\u10dd\u10d3 5% \u10d3\u10d8\u10d5\u10d8\u10d3\u10d4\u10dc\u10d3\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10dc\u10d0\u10ec\u10d8\u10da\u10d4\u10d1\u10d8\u10e1\u10d0\u10e1 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d0\u10e1 \u10d4\u10eb\u10da\u10d4\u10d5\u10d0 \u10d3\u10d0\u10db\u10d0\u10e2\u10d4\u10d1\u10d8\u10d7\u10d8 \u10e3\u10de\u10d8\u10e0\u10d0\u10e2\u10d4\u10e1\u10dd\u10d1\u10d0, \u10d3\u10d0\u10d1\u10d0\u10da\u10d8, 5%-\u10d8\u10d0\u10dc\u10d8 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1 \u10d2\u10d0\u10dc\u10d0\u10d9\u10d5\u10d4\u10d7\u10d8. \u10d3\u10d8\u10d5\u10d8\u10d3\u10d4\u10dc\u10d3\u10d8 \u10d8\u10d1\u10d4\u10d2\u10e0\u10d4\u10d1\u10d0 5%-\u10d8\u10d0\u10dc\u10d8 \u10e1\u10d0\u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10dd \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10d7. \u10d4\u10e1 \u10d2\u10d0\u10dc\u10d0\u10d9\u10d5\u10d4\u10d7\u10d8 \u10d4\u10e0\u10d7-\u10d4\u10e0\u10d7\u10d8 \u10e7\u10d5\u10d4\u10da\u10d0\u10d6\u10d4 \u10d3\u10d0\u10d1\u10d0\u10da\u10d8\u10d0 \u10d4\u10d5\u10e0\u10dd\u10de\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10de\u10dd\u10e1\u10e2\u10e1\u10d0\u10d1\u10ed\u10dd\u10d7\u10d0 \u10e1\u10d8\u10d5\u10e0\u10ea\u10d4\u10e8\u10d8, \u10e0\u10d0\u10ea \u10d6\u10e0\u10d3\u10d8\u10e1 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10e1\u10d0\u10d8\u10dc\u10d5\u10d4\u10e1\u10e2\u10d8\u10ea\u10d8\u10dd \u10db\u10d8\u10db\u10d6\u10d8\u10d3\u10d5\u10d4\u10da\u10dd\u10d1\u10d0\u10e1, \u10d2\u10d0\u10dc\u10e1\u10d0\u10d9\u10e3\u10d7\u10e0\u10d4\u10d1\u10d8\u10d7 \u10e2\u10d4\u10e5\u10dc\u10dd\u10da\u10dd\u10d2\u10d8\u10e3\u10e0\u10d8 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d4\u10d1\u10d8\u10e1\u10d0\u10d7\u10d5\u10d8\u10e1. \u10db\u10d0\u10d2\u10d0\u10da\u10d8\u10d7\u10d8:\u10d7\u10e3 IT \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d0\u10db \u10db\u10dd\u10d8\u10de\u10dd\u10d5\u10d0 100,000 \u10da\u10d0\u10e0\u10d8\u10e1 \u10db\u10dd\u10d2\u10d4\u10d1\u10d0 \u10d3\u10d0 \u10d2\u10d0\u10d3\u10d0\u10ec\u10e7\u10d5\u10d8\u10e2\u10d0 \u10db\u10d8\u10e1\u10d8 \u10d2\u10d0\u10dc\u10d0\u10ec\u10d8\u10da\u10d4\u10d1\u10d0, \u10db\u10ee\u10dd\u10da\u10dd\u10d3 5,000 \u10da\u10d0\u10e0\u10d8 \u10d3\u10d0\u10d4\u10d9\u10d8\u10e1\u10e0\u10d4\u10d1\u10d0 \u10d3\u10d8\u10d5\u10d8\u10d3\u10d4\u10dc\u10d3\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1 \u10e1\u10d0\u10ee\u10d8\u10d7, \u10ee\u10dd\u10da\u10dd \u10d3\u10d0\u10e0\u10e9\u10d4\u10dc\u10d8\u10da\u10d8 \u10d7\u10d0\u10dc\u10ee\u10d0 \u10e1\u10e0\u10e3\u10da\u10d0\u10d3 \u10d2\u10d0\u10d3\u10d0\u10d8\u10dc\u10d0\u10ec\u10d8\u10da\u10d4\u10d1\u10e1 \u10db\u10d4\u10ec\u10d8\u10da\u10d4\u10d4\u10d1\u10d6\u10d4. 3. \u10db\u10ea\u10d8\u10e0\u10d4 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10e1\u10e2\u10d0\u10e2\u10e3\u10e1\u10d8 1% \u10d1\u10e0\u10e3\u10dc\u10d5\u10d8\u10d3\u10d0\u10dc \u10de\u10d0\u10e2\u10d0\u10e0\u10d0 \u10d3\u10d0 \u10e1\u10d0\u10e8\u10e3\u10d0\u10da\u10dd IT \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1 \u10ee\u10d4\u10da\u10db\u10d8\u10e1\u10d0\u10ec\u10d5\u10d3\u10dd\u10db\u10d8\u10d0 \u201e\u10db\u10ea\u10d8\u10e0\u10d4 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10e1\u10e2\u10d0\u10e2\u10e3\u10e1\u10d8\u201c, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10d4\u10e0\u10d7-\u10d4\u10e0\u10d7\u10d8 \u10e7\u10d5\u10d4\u10da\u10d0\u10d6\u10d4 \u10db\u10d0\u10e0\u10e2\u10d8\u10d5\u10d8 \u10d3\u10d0 \u10d3\u10d0\u10d1\u10d0\u10da\u10e2\u10d0\u10e0\u10d8\u10e4\u10d8\u10d0\u10dc\u10d8 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10e0\u10d4\u10df\u10d8\u10db\u10d8\u10d0 \u10e0\u10d4\u10d2\u10d8\u10dd\u10dc\u10e8\u10d8. \u10eb\u10d8\u10e0\u10d8\u10d7\u10d0\u10d3\u10d8 \u10de\u10d8\u10e0\u10dd\u10d1\u10d4\u10d1\u10d8: \u10d4\u10e1 \u10db\u10dd\u10d3\u10d4\u10da\u10d8 \u10d2\u10d0\u10dc\u10e1\u10d0\u10d9\u10e3\u10d7\u10e0\u10d4\u10d1\u10d8\u10d7 \u10db\u10d8\u10db\u10d6\u10d8\u10d3\u10d5\u10d4\u10da\u10d8\u10d0 \u10e4\u10e0\u10d8\u10da\u10d0\u10dc\u10e1\u10d4\u10e0\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1, \u10db\u10ea\u10d8\u10e0\u10d4 \u10e1\u10e2\u10d0\u10e0\u10e2\u10d0\u10de\u10d4\u10d1\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10e1\u10d0\u10ec\u10e7\u10d8\u10e1 \u10d4\u10e2\u10d0\u10de\u10d6\u10d4 \u10db\u10e7\u10dd\u10e4\u10d8 \u10e2\u10d4\u10e5\u10dc\u10dd\u10da\u10dd\u10d2\u10d8\u10e3\u10e0\u10d8 \u10d2\u10e3\u10dc\u10d3\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1, \u10e0\u10dd\u10db\u10da\u10d4\u10d1\u10d8\u10ea \u10dd\u10de\u10d4\u10e0\u10d0\u10ea\u10d8\u10d4\u10d1\u10e1 \u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10d4\u10d1\u10d4\u10dc \u10e0\u10dd\u10d2\u10dd\u10e0\u10ea \u10d0\u10d3\u10d2\u10d8\u10da\u10dd\u10d1\u10e0\u10d8\u10d5, \u10d8\u10e1\u10d4 \u10e1\u10d0\u10d4\u10e0\u10d7\u10d0\u10e8\u10dd\u10e0\u10d8\u10e1\u10dd \u10d9\u10da\u10d8\u10d4\u10dc\u10e2\u10d4\u10d1\u10d7\u10d0\u10dc. 4. \u10dd\u10e0\u10db\u10d0\u10d2\u10d8 \u10d3\u10d0\u10d1\u10d4\u10d2\u10d5\u10e0\u10d8\u10e1 \u10d7\u10d0\u10d5\u10d8\u10d3\u10d0\u10dc \u10d0\u10ea\u10d8\u10da\u10d4\u10d1\u10d8\u10e1 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