?? ???:?????????? ??????????
????:1????????:????????
2???????
3????????????
4???????
5?????????????
???2??????5? (?? ?????)??5?????????????????????????
??????????10%?????????
??:??????????????????1????????17???,??????????????,????????????????,?????
??????????,?????10%???,??,????????????????????????????????????,?????????????????????????????,?,??????????????????????????????????(?) ?????:?????????