{"id":154,"date":"2024-07-05T19:13:55","date_gmt":"2024-07-05T19:13:55","guid":{"rendered":"https:\/\/taxadvizefarsi.fwpland.ir\/?page_id=154"},"modified":"2024-07-15T08:22:17","modified_gmt":"2024-07-15T08:22:17","slug":"faq","status":"publish","type":"page","link":"https:\/\/taxadvizefarsi.fwpland.ir\/index.php\/faq\/","title":{"rendered":"\u067e\u0631\u0633\u0634 \u0648 \u067e\u0627\u0633\u062e"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"154\" class=\"elementor elementor-154\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7897e2de elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7897e2de\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3571d7bb\" data-id=\"3571d7bb\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1b813f63 elementor-widget__width-initial elementor-widget-tablet__width-initial de_scroll_animation_no elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"1b813f63\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInDown&quot;,&quot;_animation_delay&quot;:180}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0628\u062e\u0634 \u067e\u0631\u0633\u0634 \u0648 \u067e\u0627\u0633\u062e<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-384770ef elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"384770ef\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-2d229e9b\" data-id=\"2d229e9b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1459d79e elementor-icon-list--layout-inline elementor-list-item-link-full_width de_scroll_animation_no elementor-invisible elementor-widget elementor-widget-icon-list\" data-id=\"1459d79e\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInLeft&quot;}\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items elementor-inline-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">\u0635\u0641\u062d\u0647 \u0646\u062e\u0633\u062a<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"mdi mdi-slash-forward\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">\u067e\u0631\u0633\u0634 \u0648 \u067e\u0627\u0633\u062e<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-241b026\" data-id=\"241b026\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4636bbad elementor-widget__width-initial elementor-widget-divider--view-line de_scroll_animation_no elementor-widget elementor-widget-divider\" data-id=\"4636bbad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-375bf1aa elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"375bf1aa\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-26667041\" data-id=\"26667041\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-40184db6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"40184db6\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;animation&quot;:&quot;none&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-60e1b1d6\" data-id=\"60e1b1d6\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-12b46b5d de_scroll_animation_no elementor-widget elementor-widget-heading\" data-id=\"12b46b5d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0644\u0648\u0631\u0645 \u0627\u06cc\u067e\u0633\u0648\u0645 \u0645\u062a\u0646 \u0633\u0627\u062e\u062a\u06af\u06cc \u0628\u0627 \u062a\u0648\u0644\u06cc\u062f \u0633\u0627\u062f\u06af\u06cc \u0646\u0627\u0645\u0641\u0647\u0648\u0645 \u0627\u0632 \u0635\u0646\u0639\u062a \u0686\u0627\u067e<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7c257360 de_scroll_animation_no elementor-widget elementor-widget-text-editor\" data-id=\"7c257360\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u0628\u0631\u0627\u06cc \u062a\u063a\u06cc\u06cc\u0631 \u0627\u06cc\u0646 \u0645\u062a\u0646 \u0628\u0631 \u0631\u0648\u06cc \u062f\u06a9\u0645\u0647 \u0648\u06cc\u0631\u0627\u06cc\u0634 \u06a9\u0644\u06cc\u06a9 \u06a9\u0646\u06cc\u062f. \u0644\u0648\u0631\u0645 \u0627\u06cc\u067e\u0633\u0648\u0645 \u0645\u062a\u0646 \u0633\u0627\u062e\u062a\u06af\u06cc \u0628\u0627 \u062a\u0648\u0644\u06cc\u062f \u0633\u0627\u062f\u06af\u06cc \u0646\u0627\u0645\u0641\u0647\u0648\u0645 \u0627\u0632 \u0635\u0646\u0639\u062a \u0686\u0627\u067e \u0648 \u0628\u0627 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u0637\u0631\u0627\u062d\u0627\u0646 \u06af\u0631\u0627\u0641\u06cc\u06a9 \u0627\u0633\u062a.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-734c45dd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"734c45dd\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-da5b369 elementor-invisible\" data-id=\"da5b369\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-76a9f4 de_scroll_animation_no elementor-widget elementor-widget-elementskit-accordion\" data-id=\"76a9f4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"elementskit-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"ekit-wid-con\" >\n        <div class=\"elementskit-accordion accoedion-primary\" id=\"accordion-6adbcc95d83ae\">\n\n            \n                <div class=\"elementskit-card active\">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-0-76a9f4\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-6f491396adbcc95d83ae\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-6f491396adbcc95d83ae\" aria-expanded=\"true\" aria-controls=\"Collapse-6f491396adbcc95d83ae\">\n                            \n                            <span class=\"ekit-accordion-title\">\u0644\u0648\u0631\u0645 \u0627\u06cc\u067e\u0633\u0648\u0645 \u0645\u062a\u0646 \u0633\u0627\u062e\u062a\u06af\u06cc \u0628\u0627 \u062a\u0648\u0644\u06cc\u062f \u0633\u0627\u062f\u06af\u06cc \u0646\u0627\u0645\u0641\u0647\u0648\u0645 \u061f<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-up-arrow1\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-6f491396adbcc95d83ae\" class=\" show collapse\" role=\"region\" aria-labelledby=\"primaryHeading-0-76a9f4\" data-parent=\"#accordion-6adbcc95d83ae\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>\u0644\u0648\u0631\u0645 \u0627\u06cc\u067e\u0633\u0648\u0645 \u0645\u062a\u0646 \u0633\u0627\u062e\u062a\u06af\u06cc \u0628\u0627 \u062a\u0648\u0644\u06cc\u062f \u0633\u0627\u062f\u06af\u06cc \u0646\u0627\u0645\u0641\u0647\u0648\u0645 \u0627\u0632 \u0635\u0646\u0639\u062a \u0686\u0627\u067e \u0648 \u0628\u0627 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u0637\u0631\u0627\u062d\u0627\u0646 \u06af\u0631\u0627\u0641\u06cc\u06a9 \u0627\u0633\u062a \u0686\u0627\u067e\u06af\u0631\u0647\u0627 \u0648 \u0645\u062a\u0648\u0646 \u0628\u0644\u06a9\u0647 \u0631\u0648\u0632\u0646\u0627\u0645\u0647 \u0648 \u0645\u062c\u0644\u0647 \u062f\u0631 \u0633\u062a\u0648\u0646 \u0648 \u0633\u0637\u0631\u0622\u0646\u0686\u0646\u0627\u0646 \u06a9\u0647 \u0644\u0627\u0632\u0645 \u0627\u0633\u062a \u0648 \u0628\u0631\u0627\u06cc \u0634\u0631\u0627\u06cc\u0637 \u0641\u0639\u0644\u06cc \u062a\u06a9\u0646\u0648\u0644\u0648\u0698\u06cc \u0645\u0648\u0631\u062f \u0646\u06cc\u0627\u0632 \u0648 \u06a9\u0627\u0631\u0628\u0631\u062f\u0647\u0627\u06cc \u0645\u062a\u0646\u0648\u0639 \u0628\u0627 \u0647\u062f\u0641 \u0628\u0647\u0628\u0648\u062f \u0627\u0628\u0632\u0627\u0631\u0647\u0627\u06cc \u06a9\u0627\u0631\u0628\u0631\u062f\u06cc \u0645\u06cc \u0628\u0627\u0634\u062f \u06a9\u062a\u0627\u0628\u0647\u0627\u06cc \u0632\u06cc\u0627\u062f\u06cc \u062f\u0631 \u0634\u0635\u062a \u0648 \u0633\u0647 \u062f\u0631\u0635\u062f \u06af\u0630\u0634\u062a\u0647 \u062d\u0627\u0644 \u0648 \u0622\u06cc\u0646\u062f\u0647<\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-1-76a9f4\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-042b3786adbcc95d83ae\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-042b3786adbcc95d83ae\" aria-expanded=\"false\" aria-controls=\"Collapse-042b3786adbcc95d83ae\">\n                            \n                            <span class=\"ekit-accordion-title\">\u0644\u0648\u0631\u0645 \u0627\u06cc\u067e\u0633\u0648\u0645 \u0645\u062a\u0646 \u0633\u0627\u062e\u062a\u06af\u06cc \u0628\u0627 \u062a\u0648\u0644\u06cc\u062f \u0633\u0627\u062f\u06af\u06cc \u0646\u0627\u0645\u0641\u0647\u0648\u0645 \u061f<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-up-arrow1\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-042b3786adbcc95d83ae\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-1-76a9f4\" data-parent=\"#accordion-6adbcc95d83ae\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>\u0644\u0648\u0631\u0645 \u0627\u06cc\u067e\u0633\u0648\u0645 \u0645\u062a\u0646 \u0633\u0627\u062e\u062a\u06af\u06cc \u0628\u0627 \u062a\u0648\u0644\u06cc\u062f \u0633\u0627\u062f\u06af\u06cc \u0646\u0627\u0645\u0641\u0647\u0648\u0645 \u0627\u0632 \u0635\u0646\u0639\u062a \u0686\u0627\u067e \u0648 \u0628\u0627 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u0637\u0631\u0627\u062d\u0627\u0646 \u06af\u0631\u0627\u0641\u06cc\u06a9 \u0627\u0633\u062a \u0686\u0627\u067e\u06af\u0631\u0647\u0627 \u0648 \u0645\u062a\u0648\u0646 \u0628\u0644\u06a9\u0647 \u0631\u0648\u0632\u0646\u0627\u0645\u0647 \u0648 \u0645\u062c\u0644\u0647 \u062f\u0631 \u0633\u062a\u0648\u0646 \u0648 \u0633\u0637\u0631\u0622\u0646\u0686\u0646\u0627\u0646 \u06a9\u0647 \u0644\u0627\u0632\u0645 \u0627\u0633\u062a \u0648 \u0628\u0631\u0627\u06cc \u0634\u0631\u0627\u06cc\u0637 \u0641\u0639\u0644\u06cc \u062a\u06a9\u0646\u0648\u0644\u0648\u0698\u06cc \u0645\u0648\u0631\u062f \u0646\u06cc\u0627\u0632 \u0648 \u06a9\u0627\u0631\u0628\u0631\u062f\u0647\u0627\u06cc \u0645\u062a\u0646\u0648\u0639 \u0628\u0627 \u0647\u062f\u0641 \u0628\u0647\u0628\u0648\u062f \u0627\u0628\u0632\u0627\u0631\u0647\u0627\u06cc \u06a9\u0627\u0631\u0628\u0631\u062f\u06cc \u0645\u06cc \u0628\u0627\u0634\u062f \u06a9\u062a\u0627\u0628\u0647\u0627\u06cc \u0632\u06cc\u0627\u062f\u06cc \u062f\u0631 \u0634\u0635\u062a \u0648 \u0633\u0647 \u062f\u0631\u0635\u062f \u06af\u0630\u0634\u062a\u0647 \u062d\u0627\u0644 \u0648 \u0622\u06cc\u0646\u062f\u0647<\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-2-76a9f4\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-fcc8da46adbcc95d83ae\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-fcc8da46adbcc95d83ae\" aria-expanded=\"false\" aria-controls=\"Collapse-fcc8da46adbcc95d83ae\">\n                            \n                            <span class=\"ekit-accordion-title\">\u0644\u0648\u0631\u0645 \u0627\u06cc\u067e\u0633\u0648\u0645 \u0645\u062a\u0646 \u0633\u0627\u062e\u062a\u06af\u06cc \u0628\u0627 \u062a\u0648\u0644\u06cc\u062f \u0633\u0627\u062f\u06af\u06cc \u0646\u0627\u0645\u0641\u0647\u0648\u0645 \u061f<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-up-arrow1\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-fcc8da46adbcc95d83ae\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-2-76a9f4\" data-parent=\"#accordion-6adbcc95d83ae\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>\u0644\u0648\u0631\u0645 \u0627\u06cc\u067e\u0633\u0648\u0645 \u0645\u062a\u0646 \u0633\u0627\u062e\u062a\u06af\u06cc \u0628\u0627 \u062a\u0648\u0644\u06cc\u062f \u0633\u0627\u062f\u06af\u06cc \u0646\u0627\u0645\u0641\u0647\u0648\u0645 \u0627\u0632 \u0635\u0646\u0639\u062a \u0686\u0627\u067e \u0648 \u0628\u0627 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u0637\u0631\u0627\u062d\u0627\u0646 \u06af\u0631\u0627\u0641\u06cc\u06a9 \u0627\u0633\u062a \u0686\u0627\u067e\u06af\u0631\u0647\u0627 \u0648 \u0645\u062a\u0648\u0646 \u0628\u0644\u06a9\u0647 \u0631\u0648\u0632\u0646\u0627\u0645\u0647 \u0648 \u0645\u062c\u0644\u0647 \u062f\u0631 \u0633\u062a\u0648\u0646 \u0648 \u0633\u0637\u0631\u0622\u0646\u0686\u0646\u0627\u0646 \u06a9\u0647 \u0644\u0627\u0632\u0645 \u0627\u0633\u062a \u0648 \u0628\u0631\u0627\u06cc \u0634\u0631\u0627\u06cc\u0637 \u0641\u0639\u0644\u06cc \u062a\u06a9\u0646\u0648\u0644\u0648\u0698\u06cc \u0645\u0648\u0631\u062f \u0646\u06cc\u0627\u0632 \u0648 \u06a9\u0627\u0631\u0628\u0631\u062f\u0647\u0627\u06cc \u0645\u062a\u0646\u0648\u0639 \u0628\u0627 \u0647\u062f\u0641 \u0628\u0647\u0628\u0648\u062f \u0627\u0628\u0632\u0627\u0631\u0647\u0627\u06cc \u06a9\u0627\u0631\u0628\u0631\u062f\u06cc \u0645\u06cc \u0628\u0627\u0634\u062f \u06a9\u062a\u0627\u0628\u0647\u0627\u06cc \u0632\u06cc\u0627\u062f\u06cc \u062f\u0631 \u0634\u0635\u062a \u0648 \u0633\u0647 \u062f\u0631\u0635\u062f \u06af\u0630\u0634\u062a\u0647 \u062d\u0627\u0644 \u0648 \u0622\u06cc\u0646\u062f\u0647<\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-3-76a9f4\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-247bb1b6adbcc95d83ae\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-247bb1b6adbcc95d83ae\" aria-expanded=\"false\" aria-controls=\"Collapse-247bb1b6adbcc95d83ae\">\n                            \n                            <span class=\"ekit-accordion-title\">\u0644\u0648\u0631\u0645 \u0627\u06cc\u067e\u0633\u0648\u0645 \u0645\u062a\u0646 \u0633\u0627\u062e\u062a\u06af\u06cc \u0628\u0627 \u062a\u0648\u0644\u06cc\u062f \u0633\u0627\u062f\u06af\u06cc \u0646\u0627\u0645\u0641\u0647\u0648\u0645 \u061f<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-up-arrow1\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-247bb1b6adbcc95d83ae\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-3-76a9f4\" data-parent=\"#accordion-6adbcc95d83ae\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>\u0644\u0648\u0631\u0645 \u0627\u06cc\u067e\u0633\u0648\u0645 \u0645\u062a\u0646 \u0633\u0627\u062e\u062a\u06af\u06cc \u0628\u0627 \u062a\u0648\u0644\u06cc\u062f \u0633\u0627\u062f\u06af\u06cc \u0646\u0627\u0645\u0641\u0647\u0648\u0645 \u0627\u0632 \u0635\u0646\u0639\u062a \u0686\u0627\u067e \u0648 \u0628\u0627 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u0637\u0631\u0627\u062d\u0627\u0646 \u06af\u0631\u0627\u0641\u06cc\u06a9 \u0627\u0633\u062a \u0686\u0627\u067e\u06af\u0631\u0647\u0627 \u0648 \u0645\u062a\u0648\u0646 \u0628\u0644\u06a9\u0647 \u0631\u0648\u0632\u0646\u0627\u0645\u0647 \u0648 \u0645\u062c\u0644\u0647 \u062f\u0631 \u0633\u062a\u0648\u0646 \u0648 \u0633\u0637\u0631\u0622\u0646\u0686\u0646\u0627\u0646 \u06a9\u0647 \u0644\u0627\u0632\u0645 \u0627\u0633\u062a \u0648 \u0628\u0631\u0627\u06cc \u0634\u0631\u0627\u06cc\u0637 \u0641\u0639\u0644\u06cc \u062a\u06a9\u0646\u0648\u0644\u0648\u0698\u06cc \u0645\u0648\u0631\u062f \u0646\u06cc\u0627\u0632 \u0648 \u06a9\u0627\u0631\u0628\u0631\u062f\u0647\u0627\u06cc \u0645\u062a\u0646\u0648\u0639 \u0628\u0627 \u0647\u062f\u0641 \u0628\u0647\u0628\u0648\u062f \u0627\u0628\u0632\u0627\u0631\u0647\u0627\u06cc \u06a9\u0627\u0631\u0628\u0631\u062f\u06cc \u0645\u06cc \u0628\u0627\u0634\u062f \u06a9\u062a\u0627\u0628\u0647\u0627\u06cc \u0632\u06cc\u0627\u062f\u06cc \u062f\u0631 \u0634\u0635\u062a \u0648 \u0633\u0647 \u062f\u0631\u0635\u062f \u06af\u0630\u0634\u062a\u0647 \u062d\u0627\u0644 \u0648 \u0622\u06cc\u0646\u062f\u0647<\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-4-76a9f4\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-43386d36adbcc95d83ae\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-43386d36adbcc95d83ae\" aria-expanded=\"false\" aria-controls=\"Collapse-43386d36adbcc95d83ae\">\n                            \n                            <span class=\"ekit-accordion-title\">\u0644\u0648\u0631\u0645 \u0627\u06cc\u067e\u0633\u0648\u0645 \u0645\u062a\u0646 \u0633\u0627\u062e\u062a\u06af\u06cc \u0628\u0627 \u062a\u0648\u0644\u06cc\u062f \u0633\u0627\u062f\u06af\u06cc \u0646\u0627\u0645\u0641\u0647\u0648\u0645 \u061f<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-up-arrow1\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-43386d36adbcc95d83ae\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-4-76a9f4\" data-parent=\"#accordion-6adbcc95d83ae\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>\u0644\u0648\u0631\u0645 \u0627\u06cc\u067e\u0633\u0648\u0645 \u0645\u062a\u0646 \u0633\u0627\u062e\u062a\u06af\u06cc \u0628\u0627 \u062a\u0648\u0644\u06cc\u062f \u0633\u0627\u062f\u06af\u06cc \u0646\u0627\u0645\u0641\u0647\u0648\u0645 \u0627\u0632 \u0635\u0646\u0639\u062a \u0686\u0627\u067e \u0648 \u0628\u0627 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u0637\u0631\u0627\u062d\u0627\u0646 \u06af\u0631\u0627\u0641\u06cc\u06a9 \u0627\u0633\u062a \u0686\u0627\u067e\u06af\u0631\u0647\u0627 \u0648 \u0645\u062a\u0648\u0646 \u0628\u0644\u06a9\u0647 \u0631\u0648\u0632\u0646\u0627\u0645\u0647 \u0648 \u0645\u062c\u0644\u0647 \u062f\u0631 \u0633\u062a\u0648\u0646 \u0648 \u0633\u0637\u0631\u0622\u0646\u0686\u0646\u0627\u0646 \u06a9\u0647 \u0644\u0627\u0632\u0645 \u0627\u0633\u062a \u0648 \u0628\u0631\u0627\u06cc \u0634\u0631\u0627\u06cc\u0637 \u0641\u0639\u0644\u06cc \u062a\u06a9\u0646\u0648\u0644\u0648\u0698\u06cc \u0645\u0648\u0631\u062f \u0646\u06cc\u0627\u0632 \u0648 \u06a9\u0627\u0631\u0628\u0631\u062f\u0647\u0627\u06cc \u0645\u062a\u0646\u0648\u0639 \u0628\u0627 \u0647\u062f\u0641 \u0628\u0647\u0628\u0648\u062f \u0627\u0628\u0632\u0627\u0631\u0647\u0627\u06cc \u06a9\u0627\u0631\u0628\u0631\u062f\u06cc \u0645\u06cc \u0628\u0627\u0634\u062f \u06a9\u062a\u0627\u0628\u0647\u0627\u06cc \u0632\u06cc\u0627\u062f\u06cc \u062f\u0631 \u0634\u0635\u062a \u0648 \u0633\u0647 \u062f\u0631\u0635\u062f \u06af\u0630\u0634\u062a\u0647 \u062d\u0627\u0644 \u0648 \u0622\u06cc\u0646\u062f\u0647<\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                                        <\/div>\n    <\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-68741ef3 elementor-invisible\" data-id=\"68741ef3\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;,&quot;animation_delay&quot;:360}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3774a997 de_scroll_animation_no elementor-widget elementor-widget-elementskit-accordion\" data-id=\"3774a997\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"elementskit-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"ekit-wid-con\" >\n        <div class=\"elementskit-accordion accoedion-primary\" id=\"accordion-6adbcc95d94d9\">\n\n            \n                <div class=\"elementskit-card active\">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-0-3774a997\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-6f491396adbcc95d94d9\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-6f491396adbcc95d94d9\" aria-expanded=\"true\" aria-controls=\"Collapse-6f491396adbcc95d94d9\">\n                            \n                            <span class=\"ekit-accordion-title\">\u0644\u0648\u0631\u0645 \u0627\u06cc\u067e\u0633\u0648\u0645 \u0645\u062a\u0646 \u0633\u0627\u062e\u062a\u06af\u06cc \u0628\u0627 \u062a\u0648\u0644\u06cc\u062f \u0633\u0627\u062f\u06af\u06cc \u0646\u0627\u0645\u0641\u0647\u0648\u0645 \u061f<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-up-arrow1\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-6f491396adbcc95d94d9\" class=\" show collapse\" role=\"region\" aria-labelledby=\"primaryHeading-0-3774a997\" data-parent=\"#accordion-6adbcc95d94d9\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>\u0644\u0648\u0631\u0645 \u0627\u06cc\u067e\u0633\u0648\u0645 \u0645\u062a\u0646 \u0633\u0627\u062e\u062a\u06af\u06cc \u0628\u0627 \u062a\u0648\u0644\u06cc\u062f \u0633\u0627\u062f\u06af\u06cc \u0646\u0627\u0645\u0641\u0647\u0648\u0645 \u0627\u0632 \u0635\u0646\u0639\u062a \u0686\u0627\u067e \u0648 \u0628\u0627 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u0637\u0631\u0627\u062d\u0627\u0646 \u06af\u0631\u0627\u0641\u06cc\u06a9 \u0627\u0633\u062a \u0686\u0627\u067e\u06af\u0631\u0647\u0627 \u0648 \u0645\u062a\u0648\u0646 \u0628\u0644\u06a9\u0647 \u0631\u0648\u0632\u0646\u0627\u0645\u0647 \u0648 \u0645\u062c\u0644\u0647 \u062f\u0631 \u0633\u062a\u0648\u0646 \u0648 \u0633\u0637\u0631\u0622\u0646\u0686\u0646\u0627\u0646 \u06a9\u0647 \u0644\u0627\u0632\u0645 \u0627\u0633\u062a \u0648 \u0628\u0631\u0627\u06cc \u0634\u0631\u0627\u06cc\u0637 \u0641\u0639\u0644\u06cc \u062a\u06a9\u0646\u0648\u0644\u0648\u0698\u06cc \u0645\u0648\u0631\u062f \u0646\u06cc\u0627\u0632 \u0648 \u06a9\u0627\u0631\u0628\u0631\u062f\u0647\u0627\u06cc \u0645\u062a\u0646\u0648\u0639 \u0628\u0627 \u0647\u062f\u0641 \u0628\u0647\u0628\u0648\u062f \u0627\u0628\u0632\u0627\u0631\u0647\u0627\u06cc \u06a9\u0627\u0631\u0628\u0631\u062f\u06cc \u0645\u06cc \u0628\u0627\u0634\u062f \u06a9\u062a\u0627\u0628\u0647\u0627\u06cc \u0632\u06cc\u0627\u062f\u06cc \u062f\u0631 \u0634\u0635\u062a \u0648 \u0633\u0647 \u062f\u0631\u0635\u062f \u06af\u0630\u0634\u062a\u0647 \u062d\u0627\u0644 \u0648 \u0622\u06cc\u0646\u062f\u0647<\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-1-3774a997\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-042b3786adbcc95d94d9\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-042b3786adbcc95d94d9\" aria-expanded=\"false\" aria-controls=\"Collapse-042b3786adbcc95d94d9\">\n                            \n                            <span class=\"ekit-accordion-title\">\u0644\u0648\u0631\u0645 \u0627\u06cc\u067e\u0633\u0648\u0645 \u0645\u062a\u0646 \u0633\u0627\u062e\u062a\u06af\u06cc \u0628\u0627 \u062a\u0648\u0644\u06cc\u062f \u0633\u0627\u062f\u06af\u06cc \u0646\u0627\u0645\u0641\u0647\u0648\u0645 \u061f<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-up-arrow1\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-042b3786adbcc95d94d9\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-1-3774a997\" data-parent=\"#accordion-6adbcc95d94d9\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>\u0644\u0648\u0631\u0645 \u0627\u06cc\u067e\u0633\u0648\u0645 \u0645\u062a\u0646 \u0633\u0627\u062e\u062a\u06af\u06cc \u0628\u0627 \u062a\u0648\u0644\u06cc\u062f \u0633\u0627\u062f\u06af\u06cc \u0646\u0627\u0645\u0641\u0647\u0648\u0645 \u0627\u0632 \u0635\u0646\u0639\u062a \u0686\u0627\u067e \u0648 \u0628\u0627 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u0637\u0631\u0627\u062d\u0627\u0646 \u06af\u0631\u0627\u0641\u06cc\u06a9 \u0627\u0633\u062a \u0686\u0627\u067e\u06af\u0631\u0647\u0627 \u0648 \u0645\u062a\u0648\u0646 \u0628\u0644\u06a9\u0647 \u0631\u0648\u0632\u0646\u0627\u0645\u0647 \u0648 \u0645\u062c\u0644\u0647 \u062f\u0631 \u0633\u062a\u0648\u0646 \u0648 \u0633\u0637\u0631\u0622\u0646\u0686\u0646\u0627\u0646 \u06a9\u0647 \u0644\u0627\u0632\u0645 \u0627\u0633\u062a \u0648 \u0628\u0631\u0627\u06cc \u0634\u0631\u0627\u06cc\u0637 \u0641\u0639\u0644\u06cc \u062a\u06a9\u0646\u0648\u0644\u0648\u0698\u06cc \u0645\u0648\u0631\u062f \u0646\u06cc\u0627\u0632 \u0648 \u06a9\u0627\u0631\u0628\u0631\u062f\u0647\u0627\u06cc \u0645\u062a\u0646\u0648\u0639 \u0628\u0627 \u0647\u062f\u0641 \u0628\u0647\u0628\u0648\u062f \u0627\u0628\u0632\u0627\u0631\u0647\u0627\u06cc \u06a9\u0627\u0631\u0628\u0631\u062f\u06cc \u0645\u06cc \u0628\u0627\u0634\u062f \u06a9\u062a\u0627\u0628\u0647\u0627\u06cc \u0632\u06cc\u0627\u062f\u06cc \u062f\u0631 \u0634\u0635\u062a \u0648 \u0633\u0647 \u062f\u0631\u0635\u062f \u06af\u0630\u0634\u062a\u0647 \u062d\u0627\u0644 \u0648 \u0622\u06cc\u0646\u062f\u0647<\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-2-3774a997\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-fcc8da46adbcc95d94d9\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-fcc8da46adbcc95d94d9\" aria-expanded=\"false\" aria-controls=\"Collapse-fcc8da46adbcc95d94d9\">\n                            \n                            <span class=\"ekit-accordion-title\">\u0644\u0648\u0631\u0645 \u0627\u06cc\u067e\u0633\u0648\u0645 \u0645\u062a\u0646 \u0633\u0627\u062e\u062a\u06af\u06cc \u0628\u0627 \u062a\u0648\u0644\u06cc\u062f \u0633\u0627\u062f\u06af\u06cc \u0646\u0627\u0645\u0641\u0647\u0648\u0645 \u061f<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-up-arrow1\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-fcc8da46adbcc95d94d9\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-2-3774a997\" data-parent=\"#accordion-6adbcc95d94d9\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>\u0644\u0648\u0631\u0645 \u0627\u06cc\u067e\u0633\u0648\u0645 \u0645\u062a\u0646 \u0633\u0627\u062e\u062a\u06af\u06cc \u0628\u0627 \u062a\u0648\u0644\u06cc\u062f \u0633\u0627\u062f\u06af\u06cc \u0646\u0627\u0645\u0641\u0647\u0648\u0645 \u0627\u0632 \u0635\u0646\u0639\u062a \u0686\u0627\u067e \u0648 \u0628\u0627 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u0637\u0631\u0627\u062d\u0627\u0646 \u06af\u0631\u0627\u0641\u06cc\u06a9 \u0627\u0633\u062a \u0686\u0627\u067e\u06af\u0631\u0647\u0627 \u0648 \u0645\u062a\u0648\u0646 \u0628\u0644\u06a9\u0647 \u0631\u0648\u0632\u0646\u0627\u0645\u0647 \u0648 \u0645\u062c\u0644\u0647 \u062f\u0631 \u0633\u062a\u0648\u0646 \u0648 \u0633\u0637\u0631\u0622\u0646\u0686\u0646\u0627\u0646 \u06a9\u0647 \u0644\u0627\u0632\u0645 \u0627\u0633\u062a \u0648 \u0628\u0631\u0627\u06cc \u0634\u0631\u0627\u06cc\u0637 \u0641\u0639\u0644\u06cc \u062a\u06a9\u0646\u0648\u0644\u0648\u0698\u06cc \u0645\u0648\u0631\u062f \u0646\u06cc\u0627\u0632 \u0648 \u06a9\u0627\u0631\u0628\u0631\u062f\u0647\u0627\u06cc \u0645\u062a\u0646\u0648\u0639 \u0628\u0627 \u0647\u062f\u0641 \u0628\u0647\u0628\u0648\u062f \u0627\u0628\u0632\u0627\u0631\u0647\u0627\u06cc \u06a9\u0627\u0631\u0628\u0631\u062f\u06cc \u0645\u06cc \u0628\u0627\u0634\u062f \u06a9\u062a\u0627\u0628\u0647\u0627\u06cc \u0632\u06cc\u0627\u062f\u06cc \u062f\u0631 \u0634\u0635\u062a \u0648 \u0633\u0647 \u062f\u0631\u0635\u062f \u06af\u0630\u0634\u062a\u0647 \u062d\u0627\u0644 \u0648 \u0622\u06cc\u0646\u062f\u0647<\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-3-3774a997\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-247bb1b6adbcc95d94d9\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-247bb1b6adbcc95d94d9\" aria-expanded=\"false\" aria-controls=\"Collapse-247bb1b6adbcc95d94d9\">\n                            \n                            <span class=\"ekit-accordion-title\">\u0644\u0648\u0631\u0645 \u0627\u06cc\u067e\u0633\u0648\u0645 \u0645\u062a\u0646 \u0633\u0627\u062e\u062a\u06af\u06cc \u0628\u0627 \u062a\u0648\u0644\u06cc\u062f \u0633\u0627\u062f\u06af\u06cc \u0646\u0627\u0645\u0641\u0647\u0648\u0645 \u061f<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-up-arrow1\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-247bb1b6adbcc95d94d9\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-3-3774a997\" data-parent=\"#accordion-6adbcc95d94d9\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>\u0644\u0648\u0631\u0645 \u0627\u06cc\u067e\u0633\u0648\u0645 \u0645\u062a\u0646 \u0633\u0627\u062e\u062a\u06af\u06cc \u0628\u0627 \u062a\u0648\u0644\u06cc\u062f \u0633\u0627\u062f\u06af\u06cc \u0646\u0627\u0645\u0641\u0647\u0648\u0645 \u0627\u0632 \u0635\u0646\u0639\u062a \u0686\u0627\u067e \u0648 \u0628\u0627 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u0637\u0631\u0627\u062d\u0627\u0646 \u06af\u0631\u0627\u0641\u06cc\u06a9 \u0627\u0633\u062a \u0686\u0627\u067e\u06af\u0631\u0647\u0627 \u0648 \u0645\u062a\u0648\u0646 \u0628\u0644\u06a9\u0647 \u0631\u0648\u0632\u0646\u0627\u0645\u0647 \u0648 \u0645\u062c\u0644\u0647 \u062f\u0631 \u0633\u062a\u0648\u0646 \u0648 \u0633\u0637\u0631\u0622\u0646\u0686\u0646\u0627\u0646 \u06a9\u0647 \u0644\u0627\u0632\u0645 \u0627\u0633\u062a \u0648 \u0628\u0631\u0627\u06cc \u0634\u0631\u0627\u06cc\u0637 \u0641\u0639\u0644\u06cc \u062a\u06a9\u0646\u0648\u0644\u0648\u0698\u06cc \u0645\u0648\u0631\u062f \u0646\u06cc\u0627\u0632 \u0648 \u06a9\u0627\u0631\u0628\u0631\u062f\u0647\u0627\u06cc \u0645\u062a\u0646\u0648\u0639 \u0628\u0627 \u0647\u062f\u0641 \u0628\u0647\u0628\u0648\u062f \u0627\u0628\u0632\u0627\u0631\u0647\u0627\u06cc \u06a9\u0627\u0631\u0628\u0631\u062f\u06cc \u0645\u06cc \u0628\u0627\u0634\u062f \u06a9\u062a\u0627\u0628\u0647\u0627\u06cc \u0632\u06cc\u0627\u062f\u06cc \u062f\u0631 \u0634\u0635\u062a \u0648 \u0633\u0647 \u062f\u0631\u0635\u062f \u06af\u0630\u0634\u062a\u0647 \u062d\u0627\u0644 \u0648 \u0622\u06cc\u0646\u062f\u0647<\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-4-3774a997\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-43386d36adbcc95d94d9\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-43386d36adbcc95d94d9\" aria-expanded=\"false\" aria-controls=\"Collapse-43386d36adbcc95d94d9\">\n                            \n                            <span class=\"ekit-accordion-title\">\u0644\u0648\u0631\u0645 \u0627\u06cc\u067e\u0633\u0648\u0645 \u0645\u062a\u0646 \u0633\u0627\u062e\u062a\u06af\u06cc \u0628\u0627 \u062a\u0648\u0644\u06cc\u062f \u0633\u0627\u062f\u06af\u06cc \u0646\u0627\u0645\u0641\u0647\u0648\u0645 \u061f<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-up-arrow1\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-43386d36adbcc95d94d9\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-4-3774a997\" data-parent=\"#accordion-6adbcc95d94d9\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>\u0644\u0648\u0631\u0645 \u0627\u06cc\u067e\u0633\u0648\u0645 \u0645\u062a\u0646 \u0633\u0627\u062e\u062a\u06af\u06cc \u0628\u0627 \u062a\u0648\u0644\u06cc\u062f \u0633\u0627\u062f\u06af\u06cc \u0646\u0627\u0645\u0641\u0647\u0648\u0645 \u0627\u0632 \u0635\u0646\u0639\u062a \u0686\u0627\u067e \u0648 \u0628\u0627 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u0637\u0631\u0627\u062d\u0627\u0646 \u06af\u0631\u0627\u0641\u06cc\u06a9 \u0627\u0633\u062a \u0686\u0627\u067e\u06af\u0631\u0647\u0627 \u0648 \u0645\u062a\u0648\u0646 \u0628\u0644\u06a9\u0647 \u0631\u0648\u0632\u0646\u0627\u0645\u0647 \u0648 \u0645\u062c\u0644\u0647 \u062f\u0631 \u0633\u062a\u0648\u0646 \u0648 \u0633\u0637\u0631\u0622\u0646\u0686\u0646\u0627\u0646 \u06a9\u0647 \u0644\u0627\u0632\u0645 \u0627\u0633\u062a \u0648 \u0628\u0631\u0627\u06cc \u0634\u0631\u0627\u06cc\u0637 \u0641\u0639\u0644\u06cc \u062a\u06a9\u0646\u0648\u0644\u0648\u0698\u06cc \u0645\u0648\u0631\u062f \u0646\u06cc\u0627\u0632 \u0648 \u06a9\u0627\u0631\u0628\u0631\u062f\u0647\u0627\u06cc \u0645\u062a\u0646\u0648\u0639 \u0628\u0627 \u0647\u062f\u0641 \u0628\u0647\u0628\u0648\u062f \u0627\u0628\u0632\u0627\u0631\u0647\u0627\u06cc \u06a9\u0627\u0631\u0628\u0631\u062f\u06cc \u0645\u06cc \u0628\u0627\u0634\u062f \u06a9\u062a\u0627\u0628\u0647\u0627\u06cc \u0632\u06cc\u0627\u062f\u06cc \u062f\u0631 \u0634\u0635\u062a \u0648 \u0633\u0647 \u062f\u0631\u0635\u062f \u06af\u0630\u0634\u062a\u0647 \u062d\u0627\u0644 \u0648 \u0622\u06cc\u0646\u062f\u0647<\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                                        <\/div>\n    <\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c62004c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c62004c\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fa8011a\" data-id=\"fa8011a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-2cbdea2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2cbdea2\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-a0e41ae elementor-invisible\" data-id=\"a0e41ae\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c512ec9 de_scroll_animation_no elementor-widget elementor-widget-heading\" data-id=\"c512ec9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0644\u0648\u0631\u0645 \u0627\u06cc\u067e\u0633\u0648\u0645 \u0645\u062a\u0646<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-455ce44 de_scroll_animation_no elementor-widget elementor-widget-text-editor\" data-id=\"455ce44\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u0644\u0648\u0631\u0645 \u0627\u06cc\u067e\u0633\u0648\u0645 \u0645\u062a\u0646 \u0633\u0627\u062e\u062a\u06af\u06cc \u0628\u0627 \u062a\u0648\u0644\u06cc\u062f \u0633\u0627\u062f\u06af\u06cc \u0646\u0627\u0645\u0641\u0647\u0648\u0645 \u0627\u0632 \u0635\u0646\u0639\u062a \u0686\u0627\u067e \u0648 \u0628\u0627 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u0637\u0631\u0627\u062d\u0627\u0646 \u06af\u0631\u0627\u0641\u06cc\u06a9 \u0627\u0633\u062a \u0686\u0627\u067e\u06af\u0631\u0647\u0627 \u0648 \u0645\u062a\u0648\u0646 \u0628\u0644\u06a9\u0647 \u0631\u0648\u0632\u0646\u0627\u0645\u0647 \u0648 \u0645\u062c\u0644\u0647 \u062f\u0631 \u0633\u062a\u0648\u0646 \u0648 \u0633\u0637\u0631\u0622\u0646\u0686\u0646\u0627\u0646 \u06a9\u0647 \u0644\u0627\u0632\u0645 \u0627\u0633\u062a \u0648 \u0628\u0631\u0627\u06cc \u0634\u0631\u0627\u06cc\u0637 \u0641\u0639\u0644\u06cc \u062a\u06a9\u0646\u0648\u0644\u0648\u0698\u06cc \u0645\u0648\u0631\u062f \u0646\u06cc\u0627\u0632<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-576197a de_scroll_animation_no elementor-widget elementor-widget-button\" data-id=\"576197a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u0644\u0648\u0631\u0645 \u0627\u06cc\u067e\u0633\u0648\u0645 \u0645\u062a\u0646<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u0628\u062e\u0634 \u067e\u0631\u0633\u0634 \u0648 \u067e\u0627\u0633\u062e \u0635\u0641\u062d\u0647 \u0646\u062e\u0633\u062a \u067e\u0631\u0633\u0634 \u0648 \u067e\u0627\u0633\u062e \u0644\u0648\u0631\u0645 \u0627\u06cc\u067e\u0633\u0648\u0645 \u0645\u062a\u0646 \u0633\u0627\u062e\u062a\u06af\u06cc \u0628\u0627 \u062a\u0648\u0644\u06cc\u062f \u0633\u0627\u062f\u06af\u06cc \u0646\u0627\u0645\u0641\u0647\u0648\u0645 \u0627\u0632 \u0635\u0646\u0639\u062a \u0686\u0627\u067e \u0628\u0631\u0627\u06cc \u062a\u063a\u06cc\u06cc\u0631 \u0627\u06cc\u0646 \u0645\u062a\u0646 \u0628\u0631 \u0631\u0648\u06cc \u062f\u06a9\u0645\u0647 \u0648\u06cc\u0631\u0627\u06cc\u0634 \u06a9\u0644\u06cc\u06a9 \u06a9\u0646\u06cc\u062f. \u0644\u0648\u0631\u0645 \u0627\u06cc\u067e\u0633\u0648\u0645 \u0645\u062a\u0646 \u0633\u0627\u062e\u062a\u06af\u06cc \u0628\u0627 \u062a\u0648\u0644\u06cc\u062f \u0633\u0627\u062f\u06af\u06cc \u0646\u0627\u0645\u0641\u0647\u0648\u0645 \u0627\u0632 \u0635\u0646\u0639\u062a \u0686\u0627\u067e \u0648 \u0628\u0627 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u0637\u0631\u0627\u062d\u0627\u0646 \u06af\u0631\u0627\u0641\u06cc\u06a9 \u0627\u0633\u062a. \u0644\u0648\u0631\u0645 \u0627\u06cc\u067e\u0633\u0648\u0645 \u0645\u062a\u0646 \u0633\u0627\u062e\u062a\u06af\u06cc \u0628\u0627 \u062a\u0648\u0644\u06cc\u062f \u0633\u0627\u062f\u06af\u06cc [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-154","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/taxadvizefarsi.fwpland.ir\/index.php\/wp-json\/wp\/v2\/pages\/154","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/taxadvizefarsi.fwpland.ir\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/taxadvizefarsi.fwpland.ir\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/taxadvizefarsi.fwpland.ir\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/taxadvizefarsi.fwpland.ir\/index.php\/wp-json\/wp\/v2\/comments?post=154"}],"version-history":[{"count":20,"href":"https:\/\/taxadvizefarsi.fwpland.ir\/index.php\/wp-json\/wp\/v2\/pages\/154\/revisions"}],"predecessor-version":[{"id":340,"href":"https:\/\/taxadvizefarsi.fwpland.ir\/index.php\/wp-json\/wp\/v2\/pages\/154\/revisions\/340"}],"wp:attachment":[{"href":"https:\/\/taxadvizefarsi.fwpland.ir\/index.php\/wp-json\/wp\/v2\/media?parent=154"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}