{"id":8977,"date":"2023-04-03T16:45:41","date_gmt":"2023-04-03T13:45:41","guid":{"rendered":"https:\/\/ahmetfarukaltindas.com\/%d0%b3%d0%be%d0%bd%d0%be%d1%80%d0%b0%d1%80%d1%8b-%d1%84%d0%b8%d0%bd%d0%b0%d0%bd%d1%81%d0%be%d0%b2%d1%8b%d1%85-%d0%ba%d0%be%d0%bd%d1%81%d1%83%d0%bb%d1%8c%d1%82%d0%b0%d0%bd%d1%82%d0%be%d0%b2-2023\/"},"modified":"2023-05-08T13:18:26","modified_gmt":"2023-05-08T10:18:26","slug":"%d0%b3%d0%be%d0%bd%d0%be%d1%80%d0%b0%d1%80%d1%8b-%d1%84%d0%b8%d0%bd%d0%b0%d0%bd%d1%81%d0%be%d0%b2%d1%8b%d1%85-%d0%ba%d0%be%d0%bd%d1%81%d1%83%d0%bb%d1%8c%d1%82%d0%b0%d0%bd%d1%82%d0%be%d0%b2-2023","status":"publish","type":"post","link":"https:\/\/ahmetfarukaltindas.com\/ru\/%d0%b3%d0%be%d0%bd%d0%be%d1%80%d0%b0%d1%80%d1%8b-%d1%84%d0%b8%d0%bd%d0%b0%d0%bd%d1%81%d0%be%d0%b2%d1%8b%d1%85-%d0%ba%d0%be%d0%bd%d1%81%d1%83%d0%bb%d1%8c%d1%82%d0%b0%d0%bd%d1%82%d0%be%d0%b2-2023\/","title":{"rendered":"\u0413\u043e\u043d\u043e\u0440\u0430\u0440\u044b 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\u043d\u0430\u043f\u0440\u0438\u043c\u0435\u0440, \u0431\u0438\u0437\u043d\u0435\u0441-\u043a\u043d\u0438\u0433\u0438, \u043e\u0431\u0449\u0435\u0441\u0442\u0432\u0430 \u0441 \u043e\u0433\u0440\u0430\u043d\u0438\u0447\u0435\u043d\u043d\u043e\u0439 \u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0441\u0442\u044c\u044e, \u0430\u043a\u0446\u0438\u043e\u043d\u0435\u0440\u043d\u043e\u0433\u043e \u043e\u0431\u0449\u0435\u0441\u0442\u0432\u0430.<\/li>\n<li><strong>\u041a\u043e\u043b\u0438\u0447\u0435\u0441\u0442\u0432\u043e \u0440\u0430\u0431\u043e\u0442\u043d\u0438\u043a\u043e\u0432<\/strong> \u041a\u043e\u043b\u0438\u0447\u0435\u0441\u0442\u0432\u043e \u0440\u0430\u0431\u043e\u0442\u043d\u0438\u043a\u043e\u0432 \u0432 \u0432\u0430\u0448\u0435\u0439 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 &#8212; \u044d\u0442\u043e \u0435\u0449\u0435 \u043e\u0434\u0438\u043d \u043f\u0430\u0440\u0430\u043c\u0435\u0442\u0440, \u043a\u043e\u0442\u043e\u0440\u044b\u0439 \u043c\u043e\u0436\u0435\u0442 \u0441\u0442\u0430\u0442\u044c \u043f\u0440\u0438\u0447\u0438\u043d\u043e\u0439 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u0442\u0430\u0440\u0438\u0444\u0430 \u043e\u043f\u043b\u0430\u0442\u044b \u0442\u0440\u0443\u0434\u0430.<\/li>\n<li><strong>\u0413\u043e\u0440\u043e\u0434:<\/strong> \u0415\u0441\u043b\u0438 \u0432\u044b \u0438\u0437\u0443\u0447\u0430\u0435\u0442\u0435 \u0442\u0430\u0440\u0438\u0444, \u043e\u043f\u0443\u0431\u043b\u0438\u043a\u043e\u0432\u0430\u043d\u043d\u044b\u0439 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0443\u044e\u0449\u0435\u0439 \u043f\u0430\u043b\u0430\u0442\u043e\u0439, \u0432\u044b \u0443\u0436\u0435 \u043d\u0430\u0439\u0434\u0435\u0442\u0435 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0443\u044e\u0449\u0438\u0435 \u0446\u0438\u0444\u0440\u044b \u0434\u043b\u044f \u0432\u0430\u0448\u0435\u0433\u043e \u0433\u043e\u0440\u043e\u0434\u0430. \u041e\u0434\u043d\u0430\u043a\u043e \u0435\u0441\u043b\u0438 \u0442\u0430\u0440\u0438\u0444, \u043a\u043e\u0442\u043e\u0440\u044b\u0439 \u0432\u044b \u0438\u0437\u0443\u0447\u0430\u0435\u0442\u0435, \u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u0442\u0430\u0440\u0438\u0444\u043e\u043c \u041c\u0438\u043d\u0438\u0441\u0442\u0435\u0440\u0441\u0442\u0432\u0430 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432, \u0432\u044b \u0443\u0432\u0438\u0434\u0438\u0442\u0435, \u0447\u0442\u043e \u0433\u043e\u0440\u043e\u0434\u0430 \u0440\u0430\u0437\u0434\u0435\u043b\u0435\u043d\u044b \u043d\u0430 \u0433\u0440\u0443\u043f\u043f\u044b. \u0420\u0430\u0437\u0434\u0435\u043b\u0435\u043d\u043d\u044b\u0435 \u043d\u0430 4 \u0433\u0440\u0443\u043f\u043f\u044b, \u0432\u044b \u043c\u043e\u0436\u0435\u0442\u0435 \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0438\u0442\u044c, \u0432 \u043a\u0430\u043a\u043e\u043c \u0433\u043e\u0440\u043e\u0434\u0435 \u0432\u044b \u043d\u0430\u0445\u043e\u0434\u0438\u0442\u0435\u0441\u044c, \u043f\u043e \u0433\u0440\u0443\u043f\u043f\u0430\u043c \u0433\u043e\u0440\u043e\u0434\u043e\u0432 \u0432 \u043d\u0438\u0436\u043d\u0435\u0439 \u0447\u0430\u0441\u0442\u0438 \u0442\u0430\u0440\u0438\u0444\u0430. \u041d\u0430\u043f\u0440\u0438\u043c\u0435\u0440, \u0441\u043e\u0433\u043b\u0430\u0441\u043d\u043e \u043f\u043e\u0441\u043b\u0435\u0434\u043d\u0435\u043c\u0443 \u043e\u043f\u0443\u0431\u043b\u0438\u043a\u043e\u0432\u0430\u043d\u043d\u043e\u043c\u0443 \u0442\u0430\u0440\u0438\u0444\u0443, \u0442\u0430\u043a\u0438\u0435 \u0433\u043e\u0440\u043e\u0434\u0430, \u043a\u0430\u043a \u0410\u0434\u0430\u043d\u0430, \u0410\u043d\u043a\u0430\u0440\u0430, \u0411\u0430\u043b\u044b\u043a\u0435\u0441\u0438\u0440, \u0411\u0443\u0440\u0441\u0430, \u0414\u0435\u043d\u0438\u0437\u043b\u0438 \u0431\u044b\u043b\u0438 \u0432 1-\u0439 \u0433\u0440\u0443\u043f\u043f\u0435 (\u0442.\u0435. \u0438\u0445 \u043f\u043b\u0430\u0442\u0430 \u0431\u044b\u043b\u0430 \u0432\u044b\u0448\u0435, \u0447\u0435\u043c \u0432 \u0434\u0440\u0443\u0433\u0438\u0445 \u0433\u043e\u0440\u043e\u0434\u0430\u0445), \u0430 \u0442\u0430\u043a\u0438\u0435 \u0433\u043e\u0440\u043e\u0434\u0430, \u043a\u0430\u043a \u0410\u0439\u0434\u044b\u043d, \u0411\u043e\u043b\u0443, \u0427\u0430\u043d\u0430\u043a\u043a\u0430\u043b\u0435 \u0431\u044b\u043b\u0438 \u0432\u043e 2-\u0439 \u0433\u0440\u0443\u043f\u043f\u0435.<\/li>\n<li><strong>\u041c\u0435\u0441\u0442\u043e, \u0433\u0434\u0435 \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u0443\u0441\u043b\u0443\u0433\u0430:<\/strong> \u041f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u043b\u044f\u0435\u0442 \u043b\u0438 \u043f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u044b\u0439 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440 \u0443\u0441\u043b\u0443\u0433\u0438 \u043d\u0430 \u0432\u0430\u0448\u0435\u043c \u0440\u0430\u0431\u043e\u0447\u0435\u043c \u043c\u0435\u0441\u0442\u0435 \u0438\u043b\u0438 \u0441\u043b\u0435\u0434\u0438\u0442 \u0437\u0430 \u0432\u0430\u0448\u0435\u0439 \u0440\u0430\u0431\u043e\u0442\u043e\u0439 \u0441\u043e \u0441\u0442\u043e\u0440\u043e\u043d\u044b? \u0415\u0441\u043b\u0438 \u0443\u0441\u043b\u0443\u0433\u0430 \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u043d\u0430 \u0432\u0430\u0448\u0435\u043c \u0440\u0430\u0431\u043e\u0447\u0435\u043c \u043c\u0435\u0441\u0442\u0435, \u0441\u043b\u0435\u0434\u0443\u0435\u0442 \u0440\u0430\u0441\u0441\u0447\u0438\u0442\u0430\u0442\u044c \u043f\u043b\u0430\u0442\u0443, \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0443\u044e\u0449\u0443\u044e \u0432\u0430\u0448\u0435\u0439 \u043f\u043b\u0430\u0442\u0435 \u0432 \u0442\u0430\u0440\u0438\u0444\u0435 \u0441 \u0443\u0432\u0435\u043b\u0438\u0447\u0435\u043d\u0438\u0435\u043c \u043d\u0430 25%.<\/li>\n<li>\u0415\u0441\u043b\u0438 \u0443 \u0432\u0430\u0441 \u0435\u0441\u0442\u044c \u0432\u043d\u0435\u0448\u043d\u0435\u0442\u043e\u0440\u0433\u043e\u0432\u044b\u0435 \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u0438, \u043a \u0432\u0430\u0448\u0435\u0439 \u043a\u043e\u043c\u0438\u0441\u0441\u0438\u0438 \u0431\u0443\u0434\u0435\u0442 \u043f\u0440\u0438\u043c\u0435\u043d\u0435\u043d\u0430 10-\u043f\u0440\u043e\u0446\u0435\u043d\u0442\u043d\u0430\u044f \u043d\u0430\u0434\u0431\u0430\u0432\u043a\u0430.<\/li>\n<\/ol>\n<p>\u0412 \u043e\u0431\u0449\u0435\u043c, \u0432\u043e\u0442 \u043f\u043e\u0434\u0440\u043e\u0431\u043d\u0430\u044f \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044f \u043e <a href=\"https:\/\/www.ismmmo.org.tr\/Mevzuat\/2023-YILI-SM-VE-SMMM-UCRET-TARIFESI--16521\" target=\"_blank\" rel=\"noopener\">\u0442\u0430\u0440\u0438\u0444\u0435 \u043f\u043e\u0448\u043b\u0438\u043d CPA<\/a>, \u0438 \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0438\u0442\u044c, \u0441\u043a\u043e\u043b\u044c\u043a\u043e \u0432\u0430\u0448\u0430 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u044f \u043c\u043e\u0436\u0435\u0442 \u0437\u0430\u043f\u043b\u0430\u0442\u0438\u0442\u044c, \u0438\u0441\u0445\u043e\u0434\u044f \u0438\u0437 \u0432\u044b\u0448\u0435\u0443\u043a\u0430\u0437\u0430\u043d\u043d\u043e\u0439 \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u0438 \u043e \u043f\u043e\u0448\u043b\u0438\u043d\u0430\u0445 \u043d\u0430 2023 \u0433\u043e\u0434 <a href=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2022\/12\/20221230M2-16-1.pdf\" target=\"_blank\" rel=\"noopener\"><br \/>\n  <u>\u0422\u0430\u0440\u0438\u0444\u043d\u044b\u0439 \u043f\u043b\u0430\u043d \u0441\u0431\u043e\u0440\u043e\u0432 \u043e\u043f\u0443\u0431\u043b\u0438\u043a\u043e\u0432\u0430\u043d \u0432 \u041e\u0444\u0438\u0446\u0438\u0430\u043b\u044c\u043d\u043e\u0439 \u0433\u0430\u0437\u0435\u0442\u0435<\/u><br \/>\n<\/a><u>\u0447\u0442\u043e <\/u><br \/>\n\u0418\u043b\u0438 \u0432\u044b \u043c\u043e\u0436\u0435\u0442\u0435 \u043e\u0437\u043d\u0430\u043a\u043e\u043c\u0438\u0442\u044c\u0441\u044f \u0441 <a href=\"https:\/\/archive.ismmmo.org.tr\/docs\/mevzuat\/2023_istanbul_icin_asgari_ucret_tarifesi.pdf\" target=\"_blank\" rel=\"noopener\">\u0440\u0430\u0441\u043f\u0438\u0441\u0430\u043d\u0438\u0435\u043c \u043f\u043e\u0448\u043b\u0438\u043d ISMMMO<\/a>, \u0432 \u043a\u043e\u0442\u043e\u0440\u043e\u043c \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u043e \u043f\u0440\u0438\u043c\u0435\u043d\u0435\u043d\u0438\u0435 \u043f\u043e\u0448\u043b\u0438\u043d \u0432 \u0421\u0442\u0430\u043c\u0431\u0443\u043b\u0435, <a href=\"https:\/\/archive.ismmmo.org.tr\/docs\/mevzuat\/2023_istanbul_icin_asgari_ucret_tarifesi.pdf\" target=\"_blank\" rel=\"noopener\">\u0437\u0434\u0435\u0441\u044c<\/a>.<\/p>\n<p>\u0412 \u043a\u0430\u0447\u0435\u0441\u0442\u0432\u0435 <a href=\"\/\">\u0424\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0433\u043e \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0438\u043e\u043d\u043d\u043e\u0433\u043e \u0431\u044e\u0440\u043e<\/a> Ahmet Faruk Alt\u0131nda\u015f \u043c\u044b \u043c\u043e\u0436\u0435\u043c \u043f\u043e\u043c\u043e\u0447\u044c \u0432\u0430\u043c \u0432 \u0440\u0435\u0448\u0435\u043d\u0438\u0438 \u0432\u0430\u0436\u043d\u044b\u0445 \u0432\u043e\u043f\u0440\u043e\u0441\u043e\u0432, \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u0432\u0430\u0441 \u0438\u043d\u0442\u0435\u0440\u0435\u0441\u0443\u044e\u0442, \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u0432\u044b \u0445\u043e\u0442\u0438\u0442\u0435 \u0443\u0437\u043d\u0430\u0442\u044c \u0438 \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u0431\u0443\u0434\u0443\u0442 \u043d\u0430\u043f\u0440\u0430\u0432\u043b\u044f\u0442\u044c \u0432\u0430\u0448 \u0431\u0438\u0437\u043d\u0435\u0441. \u0427\u0442\u043e\u0431\u044b \u043f\u043e\u043b\u0443\u0447\u0438\u0442\u044c \u0431\u043e\u043b\u0435\u0435 \u043f\u043e\u0434\u0440\u043e\u0431\u043d\u0443\u044e \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044e \u0438 \u0432\u043e\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u0442\u044c\u0441\u044f \u0431\u0435\u0441\u043f\u043b\u0430\u0442\u043d\u043e\u0439 \u0443\u0441\u043b\u0443\u0433\u043e\u0439 \u043f\u0440\u0435\u0434\u0432\u0430\u0440\u0438\u0442\u0435\u043b\u044c\u043d\u043e\u0433\u043e \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f, \u0432\u044b \u043c\u043e\u0436\u0435\u0442\u0435 \u0441\u0432\u044f\u0437\u0430\u0442\u044c\u0441\u044f \u0441 \u043d\u0430\u043c\u0438, \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u0443\u044f \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044e \u043d\u0430 \u0441\u0442\u0440\u0430\u043d\u0438\u0446\u0435 \u043a\u043e\u043d\u0442\u0430\u043a\u0442\u043e\u0432.<\/p>\n\n\n<div class=\"kk-star-ratings kksr-auto kksr-align-left kksr-valign-bottom\"\n    data-payload='{&quot;align&quot;:&quot;left&quot;,&quot;id&quot;:&quot;8977&quot;,&quot;slug&quot;:&quot;default&quot;,&quot;valign&quot;:&quot;bottom&quot;,&quot;ignore&quot;:&quot;&quot;,&quot;reference&quot;:&quot;auto&quot;,&quot;class&quot;:&quot;&quot;,&quot;count&quot;:&quot;0&quot;,&quot;legendonly&quot;:&quot;&quot;,&quot;readonly&quot;:&quot;&quot;,&quot;score&quot;:&quot;0&quot;,&quot;starsonly&quot;:&quot;&quot;,&quot;best&quot;:&quot;5&quot;,&quot;gap&quot;:&quot;5&quot;,&quot;greet&quot;:&quot;&quot;,&quot;legend&quot;:&quot;&quot;,&quot;size&quot;:&quot;24&quot;,&quot;title&quot;:&quot;\u0413\u043e\u043d\u043e\u0440\u0430\u0440\u044b \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0445 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u043d\u0442\u043e\u0432 2023&quot;,&quot;width&quot;:&quot;0&quot;,&quot;_legend&quot;:&quot;&quot;,&quot;font_factor&quot;:&quot;1.25&quot;}'>\n            \n<div class=\"kksr-stars\">\n    \n<div class=\"kksr-stars-inactive\">\n            <div class=\"kksr-star\" data-star=\"1\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"2\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"3\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"4\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"5\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n    \n<div class=\"kksr-stars-active\" style=\"width: 0px;\">\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n<\/div>\n                \n\n<div class=\"kksr-legend\" style=\"font-size: 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