! 18% 10 2012 .!
175 10 2012
05 2012
2012
2011 2012
22 28 2012
31 2012
30 2012 . N 03-04-06/6-262
-6 27 23 2012
- 16 2012 . N 03-07-11/301
30 2012 . N 371-
- 2012
, 21 2012
. . λ, 26003 1 2012 . .
. 22 2012 . N -3-3/3036