Пояснительная записка к законопроекту (Комитет Государственной Думы по бюджету и налогам)
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{\f351\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\f352\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\f686\fbidi \froman\fcharset0\fprq2 Cambria Math;}{\f684\fbidi \froman\fcharset238\fprq2 Cambria Math CE;}
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{\f737\fbidi \fswiss\fcharset161\fprq2 Segoe UI Greek;}{\f738\fbidi \fswiss\fcharset162\fprq2 Segoe UI Tur;}{\f740\fbidi \fswiss\fcharset178\fprq2 Segoe UI (Arabic);}{\f741\fbidi \fswiss\fcharset186\fprq2 Segoe UI Baltic;}
{\f742\fbidi \fswiss\fcharset163\fprq2 Segoe UI (Vietnamese);}{\flomajor\f31510\fbidi \froman\fcharset0\fprq2 Times New Roman;}{\flomajor\f31508\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}
{\flomajor\f31511\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\flomajor\f31512\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\flomajor\f31513\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}
{\flomajor\f31514\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\flomajor\f31515\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\flomajor\f31516\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}
{\fdbmajor\f31520\fbidi \froman\fcharset0\fprq2 Times New Roman;}{\fdbmajor\f31518\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\fdbmajor\f31521\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}
{\fdbmajor\f31522\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\fdbmajor\f31523\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\fdbmajor\f31524\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}
{\fdbmajor\f31525\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\fdbmajor\f31526\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\fhimajor\f31530\fbidi \fswiss\fcharset0\fprq2 Calibri Light;}
{\fhimajor\f31528\fbidi \fswiss\fcharset238\fprq2 Calibri Light CE;}{\fhimajor\f31531\fbidi \fswiss\fcharset161\fprq2 Calibri Light Greek;}{\fhimajor\f31532\fbidi \fswiss\fcharset162\fprq2 Calibri Light Tur;}
{\fhimajor\f31535\fbidi \fswiss\fcharset186\fprq2 Calibri Light Baltic;}{\fhimajor\f31536\fbidi \fswiss\fcharset163\fprq2 Calibri Light (Vietnamese);}{\fbimajor\f31540\fbidi \froman\fcharset0\fprq2 Times New Roman;}
{\fbimajor\f31538\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\fbimajor\f31541\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fbimajor\f31542\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}
{\fbimajor\f31543\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\fbimajor\f31544\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\fbimajor\f31545\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}
{\fbimajor\f31546\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\flominor\f31550\fbidi \froman\fcharset0\fprq2 Times New Roman;}{\flominor\f31548\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}
{\flominor\f31551\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\flominor\f31552\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\flominor\f31553\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}
{\flominor\f31554\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\flominor\f31555\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\flominor\f31556\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}
{\fdbminor\f31560\fbidi \froman\fcharset0\fprq2 Times New Roman;}{\fdbminor\f31558\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\fdbminor\f31561\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}
{\fdbminor\f31562\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\fdbminor\f31563\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\fdbminor\f31564\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}
{\fdbminor\f31565\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\fdbminor\f31566\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\fhiminor\f31570\fbidi \fswiss\fcharset0\fprq2 Calibri;}
{\fhiminor\f31568\fbidi \fswiss\fcharset238\fprq2 Calibri CE;}{\fhiminor\f31571\fbidi \fswiss\fcharset161\fprq2 Calibri Greek;}{\fhiminor\f31572\fbidi \fswiss\fcharset162\fprq2 Calibri Tur;}
{\fhiminor\f31575\fbidi \fswiss\fcharset186\fprq2 Calibri Baltic;}{\fhiminor\f31576\fbidi \fswiss\fcharset163\fprq2 Calibri (Vietnamese);}{\fbiminor\f31580\fbidi \froman\fcharset0\fprq2 Times New Roman;}
{\fbiminor\f31578\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\fbiminor\f31581\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fbiminor\f31582\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}
{\fbiminor\f31583\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\fbiminor\f31584\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\fbiminor\f31585\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}
{\fbiminor\f31586\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}}{\colortbl;\red0\green0\blue0;\red0\green0\blue255;\red0\green255\blue255;\red0\green255\blue0;\red255\green0\blue255;\red255\green0\blue0;\red255\green255\blue0;
\red255\green255\blue255;\red0\green0\blue128;\red0\green128\blue128;\red0\green128\blue0;\red128\green0\blue128;\red128\green0\blue0;\red128\green128\blue0;\red128\green128\blue128;\red192\green192\blue192;}{\*\defchp \f31506\fs22\cf1 }{\*\defpap
\ql \li0\ri0\sa160\sl264\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 }\noqfpromote {\stylesheet{\ql \li0\ri0\sa160\sl264\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1
\af0\afs20\alang1025 \ltrch\fcs0 \f31506\fs22\cf1\lang1049\langfe1049\cgrid\langnp1049\langfenp1049 \snext0 \sqformat \spriority0 Normal;}{\s1\qj \li0\ri0\sb120\sa120\sl264\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\f41\fs32\cf1\lang1049\langfe1049\cgrid\langnp1049\langfenp1049 \sbasedon0 \snext0 \slink15 \sqformat \spriority9
heading 1;}{\s2\qj \li0\ri0\sb120\sa120\sl264\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel1\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\f41\fs28\cf1\lang1049\langfe1049\cgrid\langnp1049\langfenp1049
\sbasedon0 \snext0 \slink16 \sqformat \spriority9 heading 2;}{\s3\qj \li0\ri0\sb120\sa120\sl264\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel2\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0
\b\f41\fs26\cf1\lang1049\langfe1049\cgrid\langnp1049\langfenp1049 \sbasedon0 \snext0 \slink17 \sqformat \spriority9 heading 3;}{\s4\qj \li0\ri0\sb120\sa120\sl264\slmult1
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heading 4;}{\s5\qj \li0\ri0\sb120\sa120\sl264\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel4\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\f41\fs22\cf1\lang1049\langfe1049\cgrid\langnp1049\langfenp1049
\sbasedon0 \snext0 \slink19 \sqformat \spriority9 heading 5;}{\*\cs10 \additive \ssemihidden \sunhideused \spriority1 Default Paragraph Font;}{\*
\ts11\tsrowd\trftsWidthB3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\trcbpat1\trcfpat1\tblind0\tblindtype3\tsvertalt\tsbrdrt\tsbrdrl\tsbrdrb\tsbrdrr\tsbrdrdgl\tsbrdrdgr\tsbrdrh\tsbrdrv \ql \li0\ri0\sa160\sl264\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af31506\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\cf1\lang1049\langfe1049\cgrid\langnp1049\langfenp1049 \snext11 \ssemihidden \sunhideused Normal Table;}{\*\cs15
\additive \rtlch\fcs1 \af0 \ltrch\fcs0 \b\f41\fs32 \sbasedon10 \slink1 \slocked \spriority9 \'c7\'e0\'e3\'ee\'eb\'ee\'e2\'ee\'ea 1 \'c7\'ed\'e0\'ea;}{\*\cs16 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \b\f41\fs28 \sbasedon10 \slink2 \slocked \spriority9
\'c7\'e0\'e3\'ee\'eb\'ee\'e2\'ee\'ea 2 \'c7\'ed\'e0\'ea;}{\*\cs17 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \b\f41\fs26 \sbasedon10 \slink3 \slocked \spriority9 \'c7\'e0\'e3\'ee\'eb\'ee\'e2\'ee\'ea 3 \'c7\'ed\'e0\'ea;}{\*\cs18 \additive \rtlch\fcs1 \af0
\ltrch\fcs0 \b\f41\fs24 \sbasedon10 \slink4 \slocked \spriority9 \'c7\'e0\'e3\'ee\'eb\'ee\'e2\'ee\'ea 4 \'c7\'ed\'e0\'ea;}{\*\cs19 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \b\f41 \sbasedon10 \slink5 \slocked \spriority9
\'c7\'e0\'e3\'ee\'eb\'ee\'e2\'ee\'ea 5 \'c7\'ed\'e0\'ea;}{\*\cs20 \additive \spriority0 \'ce\'e1\'fb\'f7\'ed\'fb\'e91;}{\s21\ql \li200\ri0\sa160\sl264\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin200\itap0 \rtlch\fcs1
\af0\afs20\alang1025 \ltrch\fcs0 \f41\fs28\cf1\lang1049\langfe1049\cgrid\langnp1049\langfenp1049 \sbasedon0 \snext0 \slink22 \spriority39 toc 2;}{\*\cs22 \additive \f41\fs28 \slink21 \slocked \spriority0
\'ce\'e3\'eb\'e0\'e2\'eb\'e5\'ed\'e8\'e5 2 \'c7\'ed\'e0\'ea;}{\s23\ql \li600\ri0\sa160\sl264\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin600\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0
\f41\fs28\cf1\lang1049\langfe1049\cgrid\langnp1049\langfenp1049 \sbasedon0 \snext0 \slink24 \spriority39 toc 4;}{\*\cs24 \additive \f41\fs28 \slink23 \slocked \spriority0 \'ce\'e3\'eb\'e0\'e2\'eb\'e5\'ed\'e8\'e5 4 \'c7\'ed\'e0\'ea;}{
\s25\ql \li0\ri0\sa160\sl264\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f31506\fs22\cf1\lang1049\langfe1049\cgrid\langnp1049\langfenp1049 \snext25 \slink26 \spriority0
\'ce\'e1\'fb\'f7\'ed\'fb\'e912;}{\*\cs26 \additive \slink25 \slocked \spriority0 \'ce\'e1\'fb\'f7\'ed\'fb\'e911;}{\s27\ql \li0\ri0\sa160\sl264\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1
\af0\afs20\alang1025 \ltrch\fcs0 \f31506\fs16\cf1\lang1049\langfe1049\cgrid\langnp1049\langfenp1049 \sbasedon49 \snext27 \slink28 \spriority0 \'c7\'ed\'e0\'ea \'ef\'f0\'e8\'ec\'e5\'f7\'e0\'ed\'e8\'ff1;}{\*\cs28 \additive \rtlch\fcs1 \af0 \ltrch\fcs0
\fs16 \sbasedon50 \slink27 \slocked \spriority0 \'c7\'ed\'e0\'ea \'ef\'f0\'e8\'ec\'e5\'f7\'e0\'ed\'e8\'ff11;}{\s29\ql \li1000\ri0\sa160\sl264\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1000\itap0 \rtlch\fcs1
\af0\afs20\alang1025 \ltrch\fcs0 \f41\fs28\cf1\lang1049\langfe1049\cgrid\langnp1049\langfenp1049 \sbasedon0 \snext0 \slink30 \spriority39 toc 6;}{\*\cs30 \additive \f41\fs28 \slink29 \slocked \spriority0
\'ce\'e3\'eb\'e0\'e2\'eb\'e5\'ed\'e8\'e5 6 \'c7\'ed\'e0\'ea;}{\s31\ql \li1200\ri0\sa160\sl264\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1200\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0
\f41\fs28\cf1\lang1049\langfe1049\cgrid\langnp1049\langfenp1049 \sbasedon0 \snext0 \slink32 \spriority39 toc 7;}{\*\cs32 \additive \f41\fs28 \slink31 \slocked \spriority0 \'ce\'e3\'eb\'e0\'e2\'eb\'e5\'ed\'e8\'e5 7 \'c7\'ed\'e0\'ea;}{
\s33\qj \fi851\li0\ri0\sa160\sl264\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f41\fs22\cf1\lang1049\langfe1049\cgrid\langnp1049\langfenp1049 \snext33 \slink34 \spriority0
Endnote;}{\*\cs34 \additive \f41 \slink33 \slocked \spriority0 Endnote1;}{\s35\ql \li0\ri0\sa160\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0
\f31506\fs20\cf1\lang1049\langfe1049\cgrid\langnp1049\langfenp1049 \sbasedon0 \snext35 \slink36 annotation text;}{\*\cs36 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \fs20 \sbasedon20 \slink35 \slocked
\'d2\'e5\'ea\'f1\'f2 \'ef\'f0\'e8\'ec\'e5\'f7\'e0\'ed\'e8\'ff \'c7\'ed\'e0\'ea;}{\s37\ql \li0\ri0\sa160\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0
\b\f31506\fs20\cf1\lang1049\langfe1049\cgrid\langnp1049\langfenp1049 \sbasedon35 \snext35 \slink38 annotation subject;}{\*\cs38 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \b\fs20 \sbasedon36 \slink37 \slocked
\'d2\'e5\'ec\'e0 \'ef\'f0\'e8\'ec\'e5\'f7\'e0\'ed\'e8\'ff \'c7\'ed\'e0\'ea;}{\s39\ql \li400\ri0\sa160\sl264\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin400\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0
\f41\fs28\cf1\lang1049\langfe1049\cgrid\langnp1049\langfenp1049 \sbasedon0 \snext0 \slink40 \spriority39 toc 3;}{\*\cs40 \additive \f41\fs28 \slink39 \slocked \spriority0 \'ce\'e3\'eb\'e0\'e2\'eb\'e5\'ed\'e8\'e5 3 \'c7\'ed\'e0\'ea;}{
\s41\ql \li0\ri0\sa160\sl264\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f31506\fs22\ul\cf2\lang1049\langfe1049\cgrid\langnp1049\langfenp1049 \snext41 \slink42 \spriority0
\'c3\'e8\'ef\'e5\'f0\'f1\'f1\'fb\'eb\'ea\'e01;}{\*\cs42 \additive \ul\cf2 \slink41 \slocked \spriority0 \'c3\'e8\'ef\'e5\'f0\'f1\'f1\'fb\'eb\'ea\'e011;}{\s43\ql \li0\ri0\sa160\sl264\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f31506\fs22\ul\cf2\lang1049\langfe1049\cgrid\langnp1049\langfenp1049 \snext43 \slink44 \spriority0
\'c3\'e8\'ef\'e5\'f0\'f1\'f1\'fb\'eb\'ea\'e02;}{\*\cs44 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \ul\cf2 \sbasedon10 \slink43 \slocked Hyperlink;}{\s45\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1
\af0\afs20\alang1025 \ltrch\fcs0 \fs20\cf1\lang1049\langfe1049\cgrid\langnp1049\langfenp1049 \sbasedon0 \snext45 \slink46 \spriority0 Footnote;}{\*\cs46 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs20 \sbasedon20 \slink45 \slocked \spriority0 Footnote1;}{
\s47\ql \li0\ri0\sa160\sl264\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\f41\fs28\cf1\lang1049\langfe1049\cgrid\langnp1049\langfenp1049
\sbasedon0 \snext0 \slink48 \spriority39 toc 1;}{\*\cs48 \additive \b\f41\fs28 \slink47 \slocked \spriority0 \'ce\'e3\'eb\'e0\'e2\'eb\'e5\'ed\'e8\'e5 1 \'c7\'ed\'e0\'ea;}{\s49\ql \li0\ri0\sa160\sl264\slmult1
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