• 11.10.2006 N 02-14-10/2728 " 2006 "

    11


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             540                               
                                                   
      (                                      
                                           
     , )                                      
    ------------------------+-----+------+------+------+--------+----+
             :                                        
             541  730                          
                                                   
                                                  
    ------------------------+-----+------+------+------+--------+----+
             542  830                          
                                                   
                                                  
    ------------------------+-----+------+------+------+--------+-----

     ____________ ________________________
                   ()   ( )

      ____________ ________________________
                        ()   ( )

    "__" __________ 200_ .

    ,

    -----+-----------------------+-----------------+-----------------
     N                              
    /                       
                          
           (),     (.     
                  0503121)      (),
          (. 0503130)                          
                                                   
                                                   (. 0503127)  
    +----+-----------------------+-----------------+-----------------+
     1             2                   3                4        
    +----+-----------------------+-----------------+-----------------+
     1    030         320                        
        "      "                           
        ( ,                        
        . 010 - . 020)",                           
        091 "       ",                    
              4, 5, 7                           
         (010601000)",                                   
        141 "                                    
          (010701000)";                                     
                                            
         7 - 3, 8 - 4, 10                                    
        - 6                                                      
    +----+-----------------------+-----------------+-----------------+
     2   060              330                        
        "  "                           
        ( ,                        
        . 040 - . 050)",                     
        092 "       ",                    
                      4, 5, 7                           
                                             
        (010602000)", 142                                        
        "                                    
          (010702000)";                                     
                                            
         7 - 3, 8 - 4, 10                                    
        - 6                                                      
    +----+-----------------------+-----------------+-----------------+
     3    070         350                        
        "       "                           
         (                        
        ,                                
        010300000)", 093       ",                    
        "   4, 5, 7                           
                                                 
         (010603000)";                                     
                                            
         7 - 3, 8 - 4, 10                                    
        - 6                                                      
    +----+-----------------------+-----------------+-----------------+
     4    080         360                        
        "    "                           
        (010500000)", 094                             
        "                                
        ,     ",                    
         (,      4, 5, 7                           
        ) (010604000)",                                     
        143 "                                      
        (010703000)";                                            
                                            
         7 - 3, 8 - 4, 10                                    
        - 6                                                      
    +----+-----------------------+-----------------+-----------------+
     5  .      410                        
        :              "                           
                                                      
          160                            
        "      ",                   
                     4, 5, 6, 7                        
        (020100000)", 342                                        
        "                                               
                                              
         ,                                              
                                                    
                                               
        (021002000)",                                       
        445 "                                           
                                               
        ,                                                
                                                    
                                               
        (030405000)";                                            
                                            
         7 - 3, 8 - 4, 9 -                                   
        5, 10 - 6                                                
                                                                 
        .                                                  
                                                   
                                              
                                                     
                                                                 
         160 "    410                        
             "                           
        (020100000)" (. 7 -                         
        . 3) + 121002000                         
        (. 2 ) -      ",                        
        130405000 (. 3        4                           
        )               "                        
                               "                     
    +----+-----------------------+-----------------+-----------------+
     6    161                          700       
        "                       "       
                                     "
                                 6 ( 
        (020101000)", 163                            
        "                            
                                 )   
        (020103000)", 167                         
        "                                  
                                                      
                                                
        (020107000)",                                            
                                            
         7 - 3, 8 - 4, 10                                    
        - 6                                                      
    +----+-----------------------+-----------------+-----------------+
     7                           810       
        :                               "       
                                                        
        .   342                            
        "                              ,        
                                 
         ,                                    
                                   " ( 
                              5 +  6);    
        (021002000)"                      8  
        445 "                                  
                                  
        ,                                 
                                              
                                               
        (030405000)";                                            
                                            
         7 - 3; 10 - 6                                       
                                                                 
                                              
                                              
        :                                            
                                                                 
        . 121002000 (. 2                      810       
        ) - 130405000                    "       
        (. 3 )                                 
                                                        
                                                ,        
                                                    
                                                       
                                                " ( 
                                                5 +  6)    
                                                  
                                                           
    +----+-----------------------+-----------------+-----------------+
     8   181 ",   470                        
                 "                           
         (020401000)"                         
          ,                    
         7 - 3, 8 - 4, 10                          
        - 6                    ",                         
                                4, 5, 7                     
    +----+-----------------------+-----------------+-----------------+
     9   182 "      440                        
              "                           
         (020402000)"                         
                                  
         7 - 3, 8 - 4, 10                        
        - 6                    ",                   
                               4, 5, 7                           
    +----+-----------------------+-----------------+-----------------+
     10  183 ",  420                        
         (020403000)"   "                           
                                 
         7 - 3, 8 - 4, 10   ,                     
        - 6                                           
                                                         
                                                         
                               ",                   
                               4, 5, 7                           
    +----+-----------------------+-----------------+-----------------+
     11  260 "    460                        
                   "                           
                                  
        (020700000)"                                    
          ",                   
         7 - 3, 8 - 4, 10  4, 5, 7                           
        - 6                                                      
    +----+-----------------------+-----------------+-----------------+
     12   210         480                        
        "    "                           
                                              
        (020500000)", 230                             
        "                          
         (020600000)",  (                   
        280 "          )",                       
              4, 5, 6, 7                  
        (020800000)", 320                                        
        "                                     
        (020900000)", 341                                        
        "                                          
                                                    
                                                     
        , ,                                      
         (021001000)",                                    
        343 "                                           
                                              
                                              
                                              
         (021003000)";                                    
                                            
         7 - 3, 8 - 4, 9 -                                   
        5, 10 - 6                                                
    +----+-----------------------+-----------------+-----------------+
     13  371 "    520                        
                  "                           
                                     
                                    
        (030101000)";                                  
                                    
         7 - 3, 8 - 4, 10  ",                  
        - 6                     4, 5, 7                     
    +----+-----------------------+-----------------+-----------------+
     14  372 "    530                        
           "                           
                                               
                                    
        (030102000)";                             
          ",                  
         7 - 3, 8 - 4, 10   4, 5, 7                     
        - 6                                                      
    +----+-----------------------+-----------------+-----------------+
     15         540                        
        :              "                           
                                                       
        .   380                           
        "                                   
                  (                            
                                         
        (030200000)", 420                                
        "    )",                     
         (030300000)",  4, 5, 6, 7                        
        441 "                                           
        ,                                     
                                                      
                                                     
        (030401000)", 442                                        
        "                                     
        (030402000)", 443                                        
        "                                     
                                                
        (030403000)", 444                                        
        "                                       
                                                    
        ,                                         
                                                 
                                              

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