winasityvaoba gzamkvlevi `gadasaxadebi da sagadasaxado ...
winasityvaoba gzamkvlevi `gadasaxadebi da sagadasaxado ...
winasityvaoba gzamkvlevi `gadasaxadebi da sagadasaxado ...
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fasiani qaRaldebis an sxva qonebis SeZena <strong>da</strong> realizacia, Tu arsebobserT-erTi Semdegi piroba:1. aseTi saqmianoba xorcieldeba sistematurad <strong>da</strong>ganmaxorcielebeli piris profesiuli saqmianobaa;2. aseTi operaciebi xorcieldeba savaWro an/<strong>da</strong> saSuamavlosaqmianobis farglebSi;3. gamyidvelis mier xdeba miwodebuli saqonlis an/<strong>da</strong> gaweulimomsaxurebis realizacia.‣ fizikuri piris mier uZravi qonebis ijariT ga<strong>da</strong>cema arganekuTvneba samewarmeo ekonomikur saqmianobas.momsaxurebis gaweva an/<strong>da</strong> saqonlis miwodebasaqonlis miwodeba gulisxmobs piris mier sxva pirisTvis saqonelzesakuTrebis uflebis ga<strong>da</strong>cemas sasyidliT (maT Soris, saqonlisrealizacia, gacvla, xelfasis an naturaluri formiT anazRaureba) anusasyidlod. aseve Tu piri lizingiT gascems amortizacias<strong>da</strong>qvemdebarebul ZiriTad saSualebas operacia iTvleba saqonlismiwodebad.saqonlis miwodebad ar iTvleba:saxelmwifosTvis an/<strong>da</strong> adgilobrivi TviTmmarTvelobisTvisaqtivebis gamotana im sawarmos sawesdebo kapitali<strong>da</strong>n, romliswilis/aqciebis 50%-ze meti saxelmwifo an/<strong>da</strong> adgilobriviTviTmmarTvelobis sakuTrebaSia;saxelmwifosTvis an/<strong>da</strong> adgilobrivi TviTmmarTvelobisTvissaqonlis usasyidlod ga<strong>da</strong>cema.‣ aRniSnuli norma vrceldeba 2005 wlis 1 ianvri<strong>da</strong>n warmoSobilsamarTlebriv urTierTobebze.momsaxurebis gawevad iTvleba sxva pirisTvis misive nebiT, kompensaciissanacvlod an usasyidlod iseTi moqmedebis Sesruleba, romelic araris saqonlis miwodeba. momsaxurebas ganekuTvneba Semdegi saqmianoba:samSeneblo-samontaJo, saremonto <strong>da</strong> sarestavracio;sacdel-sakonstruqtoro <strong>da</strong> geologiur-saZiebo;satransporto, maT Soris gazis, navTobis, navTobproduqtebis,eleqtro <strong>da</strong> Tboenergiis transportireba;qonebis ga<strong>da</strong>cema qiriT an ijariT (gar<strong>da</strong> lizingiT ga<strong>da</strong>cemisa).saSuamavlo <strong>da</strong> personalis SerCevasTan <strong>da</strong>kavSirebuli saqmianoba;patentebis, mowmobebis, licenziebis, savaWro niSnebis, momsaxurebisniSnebis, inteleqtualuri sakuTrebisa <strong>da</strong> sxva piradi araqonebriviuflebebis gamoyenebze uflebis ga<strong>da</strong>cema;valdebulebis Sesruleba _ ar miiRos an <strong>da</strong>uSvas raime moqmedeba(situaciebi);17
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