Presentation1
- 3. 犧犧犧犧ム坤犧犧犧犧 1 犧犧犧ム艮犧犧蹭材瑳犧犧朽沙犧÷叉犹犧犧巌犹犧犧劇困犧犧犧 犹犧犧朽 1.500.000 犧犧朽 犧犧園犧 犧犧迦犹犧犧巌犹犧犧劇梱犧犹犧犹犧ム紺犧犧園犧 犧犧劇艮犹犧犧犧迦 犧犧巌犹犧ム 犧犧犧犧 犧犧迦犧犧 犧犧迦犧犧 犹犧犧巌犹犧犧劇梱犧 犹犧犹犧ム紺犧犧園犧 1 300.000 犧犧朽犧ム左犧犧÷墾 300.000 0% 0 2 300.001-1.500.000 1.200.000 5% 60.000
- 4. 犧犧犧犧犧巌犹犧ム沙犧む墾犧犧む犹犧犧巌犹犧犧劇困犧犹犧犧 犧犧犧犧ム坤犧犧犧犧 1 犧犧死困犧犧犧犧犧犧巌犹犧ム沙犧む墾犧犧む犹犧犧巌犹犧犧劇困犧 犹犧犧伍墾犧犧酌困犧犹犧む左犧 犧ム墾犧犹犧犧酌犧む犧ム墾犧о犧園犹犧伍犧ム左犧犹犧犧酌坤犧犧犹犧犧酌犧朽沙犧犧伍犹犧о艮犧酌 犧む墾犧犧む(犧犧酌墾犧÷叉), 犹犧犧巌犧犧園犧犧園犧犧ム今犧о艮犧犧犧朽犧犧 犹犧ム坤 犧ム左犧 犹犧犧酌困犧園犧犧犧犧項犧蹭死困犧 300.000 犧犧朽 犧犧犧ム艮犧犧蹭材瑳犧÷叉犧ム墾犧犹犧犧 犧犧項 1.500.000 犧犧朽犧ム左犧犧÷墾 犹犧ム瑳犧о犧巌沙犧犧犧材犧む艮犧犧犧犧む墾 犧犧む
- 5. 犧犧伍婚犧∇沙犧犧 犧 犹犧犧園犧о砂犧犧∇査犧死犧ム佐犧犧園犹犧犧死犹犧謹沙犧犹犧犧酌混犧園犹犧犧巌犹犧犧劇困犧 800.000 犧犧朽犧犧死犧犧劇困犧, 犹犧犧巌犧犧巌犹犧犧伍瑳犧犧犧о 20.000 犧犧朽/犧о艮犧, 犹犧犧巌犧犧酌墾犧÷艮犧 100.000 犧犧朽/犹犧犧劇困犧, 犹犧犧巌 犹犧犧ム坤犧犧園 50.000 犧犧朽/犹犧犧劇困犧. 犧犧犧÷婚犧死墾: 犧о沙犧犧犧ム犧犧 犹犧犧園犧む墾犧犧む犹犧犧巌犹犧犧劇困犧犹犧犧伍沙犧犹犧?
- 6. 犧犧巌犹犧ム沙 犧ム墾犧犹犧犧: - 犹犧犧巌犹犧犧劇困犧 800.000 犧犧朽/犹犧犧劇困犧 - 犹犧犧巌犧犧巌犹犧犧伍瑳犧犧犧о (520.000 犧犧朽/犹犧犧劇困犧(犧犧伍 犹犧о艮犧酌犧む墾犧犧む犧ム墾犧犹犧犧)) - 犹犧犧巌犧犧酌墾犧÷艮犧 +100.000 犧犧朽/犹犧犧劇困犧 - 犹犧犧巌犹犧犧ム坤犧犧園 + 50.000 犧犧朽/犹犧犧劇困犧 - 犹犧犧巌犧犧伍此犧犧伍犧犧ム犧園犧犧園犧犧伍此 (800.000x4,5%) - 36.000 犧犧朽/犹犧犧劇困犧 - 犧犧園犧む艮犧犧犧犧犧項犧蹭死困犧 - 300.000 犧犧朽 犧ム墾犧犹犧犧酌犧朽沙犧犧酌困犧犹犧犧園犧む墾犧犧む: 614.000 犧犧朽 犧犧む犧む墾犧犧む犧ム墾犧犹犧犧: 614.000x5%=30.700 犧犧朽
- 7. 犧犧犧犧ム坤犧犧犧犧 2 犧犧犧ム艮犧犧蹭材瑳犧犧朽沙犧÷叉犹犧犧巌犹犧犧劇困犧犹犧犧 1.500.000 犧犧謹瑳犧犹犧 犧犧園犧 犧犧迦犹犧犧巌犹犧犧劇梱犧犹犧犹犧ム紺犧犧園犧 犧犧劇艮犹犧犧犧迦犧犧巌犹犧ム 犧犧犧犧迦梱犧迦犧犧 犧犧迦犧犧 犹犧犧巌犹犧犧劇梱犧犹犧犹 犧ム紺犧犧園犧 1 1-1.500.000 1.500.000 5% 75.000 2 1.500.001-4.000.000 2.500.000 10% 250.000 3 4.000.001-8.000.000 4.000.000 15% 600.000 4 8.000.001-15.000.000 7.000.000 20% 1.400.000 5 犧犧材犧犧о沙犧 15.000.000 犧犧朽犧犧謹瑳犧犹犧 .............. 25% ............
- 8. 犧犧伍婚犧∇沙犧犧 犧む墾犧犧犧 A 犹犧犧酌混犧園犹犧犧巌犹犧犧劇困犧 1.500.000 犧犧朽/犹犧犧劇困犧, 犹犧犧巌犧犧死墾犹犧犧ム坤犧犧園 50.000 犧犧朽/犹犧犧劇困犧, 犹犧犧巌犧犧死墾犧犧朽沙犧犧園犧む墾犹犧 100.000 犧犧朽, 犹犧犧巌犧犧酌墾犧÷艮犧 340.000 犧犧朽, 犹犧犧巌犧о佐犧犧 犧犧朽犧犧 150.000 犧犧朽 犹犧ム坤 犹犧犧巌犧犧む犹犧犧朽沙犧 犧犧犧犧犧死墾 300.000 犧犧朽. 犧犧犧÷婚犧死墾犧ム墾犧о犧 犹犧犧酌犧犧園犧む墾犧犧む犧ム墾犧犹犧犧酌犧犧伍沙犧犹犧?
- 9. 犹犧犧巌犹犧犧劇困犧 1.500.000-4.000.000 犧犧朽 犧犧巌犹犧ム沙 犹犧犧犧犧犧ム坤犧犧犧犧 2 犹犧犧犧犧ム婚犧朽犧材 犧犧死困犧犧犧巌犹犧ム沙犧む墾犧犧む: - 犹犧犧巌犹犧犧劇困犧: 1.500.000 犧犧朽 - 犹犧犧巌犹犧犧ム坤犧犧園 + 50.000 犧犧朽 - 犹犧犧巌犧犧朽沙犧犧園犧む墾犹犧 +100.000 犧犧朽 - 犹犧犧巌犧犧酌墾犧÷艮犧 +340.000 犧犧朽 - 犹犧犧巌犧о佐犧犧犧犧朽犧犧 +150.000 犧犧朽 - 犹犧犧巌犹犧犧朽沙犧÷犧む犧犧犧犧犧死墾 +300.000 犧犧朽 - 犧犧園犧犧園犧犧犧犧犧 6%犧犧む犹犧犧巌犹犧犧劇困犧 - 90.000 犧犧朽
- 10. 犧ム墾犧犹犧犧酌犧朽沙犧ム墾犧о犧犧酌犧犹犧犧劇困犧犧犧園瑳犧 2.350.000 犧犧朽 犧む墾犧犧む犧ム墾犧犹犧犧: 犧犧園犧 犧犧迦犹犧犧巌犹犧犧劇梱犧犹犧犹犧ム紺犧犧園犧 犧犧劇艮犹犧犧犧迦犧犧巌犹犧ム 犧犧犧犧迦梱犧迦犧犧 犧犧迦犧犧 犹犧犧巌犹犧犧劇梱犧犹犧犹 犧ム紺犧犧園犧 1 1-1.500.000 1.500.000 5% 75.000 2 1.500.001- 10% 犧む墾犧犧む犹犧犧巌犹犧犧劇困犧犧犧朽沙犧犧酌困犧犹犧犧園
- 11. 犧ム墾犧犹犧犧酌犧朽沙犧ム墾犧о犧犧酌犧犹犧犧劇困犧犧犧園瑳犧 2.350.000 犧犧朽 犧む墾犧犧む犧ム墾犧犹犧犧: 犧犧園犧 犧犧迦犹犧犧巌犹犧犧劇梱犧犹犧犹犧ム紺犧犧園犧 犧犧劇艮犹犧犧犧迦犧犧巌犹犧ム 犧犧犧犧迦梱犧迦犧犧 犧犧迦犧犧 犹犧犧巌犹犧犧劇梱犧犹犧犹 犧ム紺犧犧園犧 1 1-1.500.000 1.500.000 5% 75.000 2 1.500.001-2.350.000 10% 犧む墾犧犧む犹犧犧巌犹犧犧劇困犧犧犧朽沙犧犧酌困犧犹犧犧園
- 12. 犧ム墾犧犹犧犧酌犧朽沙犧ム墾犧о犧犧酌犧犹犧犧劇困犧犧犧園瑳犧 2.350.000 犧犧朽 犧む墾犧犧む犧ム墾犧犹犧犧: 犧犧園犧 犧犧迦犹犧犧巌犹犧犧劇梱犧犹犧犹犧ム紺犧犧園犧 犧犧劇艮犹犧犧犧迦犧犧巌犹犧ム 犧犧犧犧迦梱犧迦犧犧 犧犧迦犧犧 犹犧犧巌犹犧犧劇梱犧犹犧犹 犧ム紺犧犧園犧 1 1-1.500.000 1.500.000 5% 75.000 2 1.500.001-2.350.000 850.000 10% 犧む墾犧犧む犹犧犧巌犹犧犧劇困犧犧犧朽沙犧犧酌困犧犹犧犧園
- 13. 犧ム墾犧犹犧犧酌犧朽沙犧ム墾犧о犧犧酌犧犹犧犧劇困犧犧犧園瑳犧 2.350.000 犧犧朽 犧む墾犧犧む犧ム墾犧犹犧犧: 犧犧園犧 犧犧迦犹犧犧巌犹犧犧劇梱犧犹犧犹犧ム紺犧犧園犧 犧犧劇艮犹犧犧犧迦犧犧巌犹犧ム 犧犧犧犧迦梱犧迦犧犧 犧犧迦犧犧 犹犧犧巌犹犧犧劇梱犧犹犧犹 犧ム紺犧犧園犧 1 1-1.500.000 1.500.000 5% 75.000 2 1.500.001-2.350.000 850.000 10% 85.000 犧む墾犧犧む犹犧犧巌犹犧犧劇困犧犧犧朽沙犧犧酌困犧犹犧犧園
- 14. 犧ム墾犧犹犧犧酌犧朽沙犧ム墾犧о犧犧酌犧犹犧犧劇困犧犧犧園瑳犧 2.350.000 犧犧朽 犧む墾犧犧む犧ム墾犧犹犧犧: 犧犧園犧 犧犧迦犹犧犧巌犹犧犧劇梱犧犹犧犹犧ム紺犧犧園犧 犧犧劇艮犹犧犧犧迦犧犧巌犹犧ム 犧犧犧犧迦梱犧迦犧犧 犧犧迦犧犧 犹犧犧巌犹犧犧劇梱犧犹犧犹 犧ム紺犧犧園犧 1 1-1.500.000 1.500.000 5% 75.000 2 1.500.001-2.350.000 850.000 10% +85.000 犧む墾犧犧む犹犧犧巌犹犧犧劇困犧犧犧朽沙犧犧酌困犧犹犧犧園 =160.000
- 15. 犧犧ム坤犧犧朽坤犧犧犹犧犧 4.500.000 犧犧朽/犹犧犧劇困犧 犧犧園犧 犧犧迦犹犧犧巌犹犧犧劇梱犧犹犧犹犧ム紺犧犧園犧 犧犧劇艮犹犧犧犧迦犧犧巌犹犧ム 犧犧犧犧迦梱犧迦犧犧 犧犧迦犧犧 犹犧犧巌犹犧犧劇梱犧犹犧犹 犧ム紺犧犧園犧 1 1-1.500.000 1.500.000 5% 75.000 2 1.500.001-4.000.000 2.500.000 10% +250.000 3 4.000.001-4.500.000 500.000 15% +75.000 犧む墾犧犧む犹犧犧巌犹犧犧劇困犧犧犧朽沙犧犧酌困犧犹犧犧園: =400.000
- 16. 犧犧ム坤犧犧朽坤犧犧犹犧犧 8.500.000 犧犧朽/犹犧犧劇困犧 犧犧園犧 犧犧迦犹犧犧巌犹犧犧劇梱犧犹犧犹犧ム紺犧犧園犧 犧犧劇艮犹犧犧犧迦犧犧巌犹犧ム 犧犧犧犧迦梱犧迦犧犧 犧犧迦犧犧 犹犧犧巌犹犧犧劇梱犧犹犧犹 犧ム紺犧犧園犧 1 1-1.500.000 1.500.000 5% 75.000 2 1.500.001-4.000.000 2.500.000 10% +250.000 3 4.000.001-8.000.000 4.000.000 15% +600.000 4 8.000.001-8.500.000 500.000 20% +100.000 犧む墾犧犧む犹犧犧巌犹犧犧劇困犧犧犧朽沙犧犧酌困犧犹犧犧園 =1.025.000
- 17. 犧犧ム坤犧犧朽坤犧犧犹犧犧 17.000.000 犧犧朽/犹犧犧劇困犧 犧犧園犧 犧犧迦犹犧犧巌犹犧犧劇梱犧犹犧犹犧ム紺犧犧園犧 犧犧劇艮犹犧犧犧迦犧犧巌犹犧ム 犧犧犧犧迦梱犧迦犧犧 犧犧迦犧犧 犹犧犧巌犹犧犧劇梱犧犹犧犹 犧ム紺犧犧園犧 1 1-1.500.000 1.500.000 5% 75.000 2 1.500.001-4.000.000 2.500.000 10% +250.000 3 4.000.001-8.000.000 4.000.000 15% +600.000 4 8.000.001-15.000.000 7.000.000 20% +1.400.000 5 15.000.000-17.000.000 200.000 25% +500.000 犧む墾犧犧む犧ム墾犧犹犧犧酌犧朽沙犧犧酌困犧犹犧犧園 =2.8250.000
- 19. 犧蹭材犹犧犹犧犧園犧犧死艮犧犧犧迦犧犧酌 1. 犧蹭項犧犧酌犧犧萎犧巌犧迦犹犧犹犧犧о魂犧÷犧迦犧犧犧犧 犧材犹犧迦犧о佐 犧犧迦昆犧萎犧巌; 2. 犧犧萎犧萎犧迦犹犧犹犧犧園犧犧迦昆犧死艮犧犧犧迦犧犹犧迦犹犧犧犧犧 犧材犹犧迦 犧о佐犧犧迦昆犧萎犧巌; 3. 犧犧迦此犧迦犧犧迦犧犹犧 犧材犹犧迦犧о佐犧犧迦昆犧萎犧巌犧犧萎犧犧犧犧迦 犧犧酌犧о佐犧犧迦根犧劇犧: 犧犧園犧犧, 犧犧迦犧準犧巌, 犧犧迦犧ム査犧犧犧謹 犧犧劇犧犹; 4. 犧犧迦此犧迦犧犧迦犧犹犧 犧材犹犧迦犧準犧材犧迦犧犧о瑳犧犧犧迦犧犧材婚犧犧巌: 犧蹭項 犧 犧園犧犧迦, 犧蹭項犧犧迦犧о犧犧迦, 犧犧萎 犧園犧犧迦犧犧劇犧犹
- 21. 犧犧萎犧迦犧犧迦犧犧迦犧準犧朽犧犧伍坤犧萎犧巌犹犧 犧犧伍此犧犧 1975 犧犧 1988 犧犧萎犧迦犧犧迦犧犧迦砂犧犧朽犧犧伍坤犧萎犧巌犹犧犧犧伍此 犧犧 1988 犧準犧巌 犧犧萎犧伍犧園
- 23. 犧犧 1994 犧犧 1994 犧犧犧 犧ム魂犧о犧犹犧÷叉犧 犧材犹犧迦犧犧伍坤犧 犧犧巌, 犧犧萎犧園犧準坤犧犧犧 005/犧犧犧, 犧ム査犧犧о艮犧 犧犧 18 犧犧ム紺犧 犧材 1994 犧犧朽 犧÷叉犧蹭材犧犧迦犧犹 犹犧犧犧迦犧犧伍犧÷犧犧 犧鉦坤犧 犧準昏犧朽此犧犧萎昆犧犧迦 犧犧迦犧犧迦砂犧犧朽犧犧伍坤犧萎犧巌犹犧 犧犧犧 犧ム魂犧
- 24. 犧犧 2005 犹犧犹犧÷叉犧犧迦犧犧園犧犧伍 犧 犧材犹犧迦犧犧伍坤犧萎犧巌犧犧劇犹犹犹 犧逗犧犹犧犹犧犹犧酌犧犧劇犧準犧園 犧 犧材犹犧迦犧о佐犧犧迦昆犧萎犧巌, 犧犧萎犧園犧準坤犧犧犧 11 犧犧犧, 犧ム査犧犧о艮犧犧犧 9 犧犧萎犧巌 2005 犧準犧劇 犧犧準梱犧園犹犧犹犧犧迦犧犧迦砂犧犧朽 犧犧伍坤犧萎犧巌犹犧犹犧犧園犧犧迦犧犧伍犧÷犧犧 犧鉦坤犧 犧犧材犧犧準昏犧朽此 犹犧犹犧準犧朽犹犧犧犹犧犧萎昆犧犧迦犧犧材婚犹犧犹犧∇犧迦犧鉦犹犧犧巌
- 26. 犧 犧材犹犧迦犧о佐犧犧迦昆犧萎犧巌犧鉦此犹犧犧犧犧園? 犧犧迦犧犹犧迦犧犧園犧, 犧犧迦犧準犧劇犧犧犹犧犧 犧鉦坤犧 犧犧迦犧犧伍犧÷犧犧犧о佐犧犧迦昆犧萎犧巌犧∇差 犧犧犧 犧ム魂犧
- 27. 犧犧伍犧犧萎昏犧材 1. 犧犧材犧犧準昏犧朽此犧犧迦犧蹭萎坤犧巌; 2. 犧犧伍坤犧萎犧巌; 3. 犧犧迦犧犧ム佐犧犧迦. 犧犧犧犧犧伍犧犧迦犧犹犧о 犧準昏犧犧犧萎犧巌 犧鉦犹犧犹犧犧萎昆犧犧迦犧犧迦坤犧園 犧犧迦犧蹭萎坤犧巌, 犧準梱犧園犹犧犹 犧準昏犧犧犧萎犧巌犧鉦昆犹犧犧犧迦 犹犧犹犧犧園犧犧迦犧準犧朽犧逗 犧準犧園犧÷詐犧犧, 犧犧材犧ム紺犧犧園 犧犧朽婚犧巌犧犧迦犧準犧園犧∇差犹犧犧犧 犧犧萎犧迦犧材犹犧犹犧犧朽犧謹犧
- 29. 犧犧死艮犧犧犧迦犧犧犧犧 犧材犹犧迦犧о佐犧犧迦昆犧萎犧巌 1. 犧犧巌犹犧犧犧迦犧犹犧迦犧犧園犧犧о佐犧犧迦昆犧萎犧巌 2. 犧犧о魂犧÷昏犧萎砂犹犧朽犧迦犹犧犧犧迦犧犧迦砂犧犧朽犧犧伍坤犧萎犧巌; 3. 犧犧迦犧犧萎犧巌犧園犧犧園犧犧萎犧犧犧о佐犧犧迦昆犧萎犧巌; 4. 犧犧迦犧犧萎鎖犧犧犧迦, 犧犧迦犧犧材犧犹犧犧犧犧巌 犧鉦坤犧 犧蹭材 犧犧萎鎖犧犧犧犧犧犧犧о佐犧犧迦昆犧萎犧巌; 5. 犧犧死艮犧犧犧迦犧準犧材魂犧ム査犧犧 犧材犹犧迦.
- 32. 犧犧園犧犧朽犧萎砂倏犧犧犧伍坤犧萎犧巌犧犧о犧犧伍此 犧犧死嵯 犧犧園犧犧 犧犧萎砂犧犧犧犧伍坤犧萎犧巌犧犧朽 犧犹犧犧犧犧о犧犧犧犧蹯犧迦 犧犧萎詐犹犧犧犧迦犧犹犧酌婚犧犹犧犧 犧犹犧犧犧犧迦犧犧謹犧 犧犧萎犧酌犧о佐犧犧迦昆犧萎犧巌 犧犧迦犧犧伍犧犧材犧犧犹犧鉦梱犹犧犧萎砂犧犧犧犹犧迦犹 犧鉦坤犧 犧犧朽犧犧迦: - 犧犧迦犧犧伍犧犧材犧犧 犹犧迦此 犧園犧犧巌; - 犧犧迦犧犧伍犧犧材犧犧準犧劇根. 犧犧巌犧犧萎犧迦犹犧迦犧犧迦犧準犧巌 犧鉦坤犧 犧犧萎 犧園犹犧: - 犧犧巌犧犧萎犧 犧犧萎犧迦犧迦犧犧迦; - 犧犧迦犧犧ム佐犧犧迦犧準犧園犧犧劇犧犧迦犧犧迦犧犹犧迦犧犧迦犧準犧巌; - 犧犧ム佐犧犧園犧犧劇梱犧伍犧.