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

2???????????

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

4??????????

5??????????

??1??????3?????????????? (????????????? ??????????????????)??3???,?????????????

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

????,?700????????????????????????(???148?????),???,?????8%10%?

?,????????????????????,???????????????????????9??????10??,?????77693??(?16580???????????)?

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

???,????????(1-3??)??,??????????????????????????,???,???????????????????(3-5??????)???,?????????????????????,??????????????????????????????????????,??????????(????) ?????????:??????