????:1?????????:????????

2?????????

3????????????

4???????

5???????????

???6??27??? (????????? ?????)6??27???????????“?”???????????,???????????,??????????????,????????????????????????????????????????????????

?????,??:?10?(??????????,?)??(?)?????,?????????3%???????????,?????1%????????;????3%??????????????????,??????1%???

?25%?????????,???????20%?????????????????????2023???????????????????????1?1?2027?12?????????31?????,????????????(??)????????????????????

??????????????,????????????,????????????,??????????

?????,???????2024??????????????1?1?????????2027???????????12?31?????,???????????????,?;???,??????????

??,????????,??,?????2023?????????????1??1???,???100%?;?,?2023?1??1??,????????????200%???????????(??????????) ??????????:???