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

2????????

3?????3??400?????

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%??(??) ????:?????????