{"id":22991,"date":"2022-08-20T18:15:07","date_gmt":"2022-08-20T18:15:07","guid":{"rendered":"https:\/\/karmeto.ir\/blog-test\/?p=22991"},"modified":"2024-01-21T11:18:17","modified_gmt":"2024-01-21T07:48:17","slug":"%d9%85%d8%a7%d8%af%d9%87-131-%d9%82%d8%a7%d9%86%d9%88%d9%86-%d9%85%d8%a7%d9%84%db%8c%d8%a7%d8%aa-%d9%85%d8%b3%d8%aa%d9%82%db%8c%d9%85","status":"publish","type":"post","link":"https:\/\/karmento.ir\/blog\/%d9%85%d8%a7%d8%af%d9%87-131-%d9%82%d8%a7%d9%86%d9%88%d9%86-%d9%85%d8%a7%d9%84%db%8c%d8%a7%d8%aa-%d9%85%d8%b3%d8%aa%d9%82%db%8c%d9%85\/","title":{"rendered":"\u0645\u0627\u062f\u0647 131 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u200c\u0647\u0627\u06cc \u0645\u0633\u062a\u0642\u06cc\u0645"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_73 ez-toc-wrap-right counter-hierarchy ez-toc-counter-rtl ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u0641\u0647\u0631\u0633\u062a \u0645\u0637\u0627\u0644\u0628<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/karmento.ir\/blog\/%d9%85%d8%a7%d8%af%d9%87-131-%d9%82%d8%a7%d9%86%d9%88%d9%86-%d9%85%d8%a7%d9%84%db%8c%d8%a7%d8%aa-%d9%85%d8%b3%d8%aa%d9%82%db%8c%d9%85\/#%D9%85%D8%A7%D8%AF%D9%87_131_%D9%82%D8%A7%D9%86%D9%88%D9%86_%D9%85%D8%A7%D9%84%DB%8C%D8%A7%D8%AA%D9%87%D8%A7%DB%8C_%D9%85%D8%B3%D8%AA%D9%82%DB%8C%D9%85_%D8%A8%D8%B1%D8%A7%DB%8C_%D8%B3%D8%A7%D9%84_1401\" title=\"\u0645\u0627\u062f\u0647 131 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u0647\u0627\u06cc \u0645\u0633\u062a\u0642\u06cc\u0645 \u0628\u0631\u0627\u06cc \u0633\u0627\u0644 1401\">\u0645\u0627\u062f\u0647 131 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u0647\u0627\u06cc \u0645\u0633\u062a\u0642\u06cc\u0645 \u0628\u0631\u0627\u06cc \u0633\u0627\u0644 1401<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/karmento.ir\/blog\/%d9%85%d8%a7%d8%af%d9%87-131-%d9%82%d8%a7%d9%86%d9%88%d9%86-%d9%85%d8%a7%d9%84%db%8c%d8%a7%d8%aa-%d9%85%d8%b3%d8%aa%d9%82%db%8c%d9%85\/#%D9%85%D8%A7%D8%AF%D9%87_131_%D9%82%D8%A7%D9%86%D9%88%D9%86_%D9%85%D8%A7%D9%84%DB%8C%D8%A7%D8%AA_%D9%87%D8%A7%DB%8C_%D9%85%D8%B3%D8%AA%D9%82%DB%8C%D9%85_%D8%A8%D8%B1%D8%A7%DB%8C_%D8%B3%D8%A7%D9%84_1400\" title=\"\u0645\u0627\u062f\u0647 131 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0647\u0627\u06cc \u0645\u0633\u062a\u0642\u06cc\u0645 \u0628\u0631\u0627\u06cc \u0633\u0627\u0644 1400\">\u0645\u0627\u062f\u0647 131 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0647\u0627\u06cc \u0645\u0633\u062a\u0642\u06cc\u0645 \u0628\u0631\u0627\u06cc \u0633\u0627\u0644 1400<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/karmento.ir\/blog\/%d9%85%d8%a7%d8%af%d9%87-131-%d9%82%d8%a7%d9%86%d9%88%d9%86-%d9%85%d8%a7%d9%84%db%8c%d8%a7%d8%aa-%d9%85%d8%b3%d8%aa%d9%82%db%8c%d9%85\/#%D8%AF%D8%B3%D8%AA%D9%88%D8%B1%D8%A7%D9%84%D8%B9%D9%85%D9%84_%D9%88_%D8%A8%D8%AE%D8%B4%D9%86%D8%A7%D9%85%D9%87_%D9%85%D8%A7%D8%AF%D9%87_131_%D9%82%D8%A7%D9%86%D9%88%D9%86_%D9%85%D8%A7%D9%84%DB%8C%D8%A7%D8%AA%D9%87%D8%A7%DB%8C_%D9%85%D8%B3%D8%AA%D9%82%DB%8C%D9%85\" title=\"\u062f\u0633\u062a\u0648\u0631\u0627\u0644\u0639\u0645\u0644 \u0648 \u0628\u062e\u0634\u0646\u0627\u0645\u0647 \u0645\u0627\u062f\u0647 131 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u0647\u0627\u06cc \u0645\u0633\u062a\u0642\u06cc\u0645\">\u062f\u0633\u062a\u0648\u0631\u0627\u0644\u0639\u0645\u0644 \u0648 \u0628\u062e\u0634\u0646\u0627\u0645\u0647 \u0645\u0627\u062f\u0647 131 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u0647\u0627\u06cc \u0645\u0633\u062a\u0642\u06cc\u0645<\/a><\/li><\/ul><\/nav><\/div>\n<p dir=\"RTL\" style=\"text-align: justify; margin-bottom: 11px;\"><span style=\"line-height: 107%;\"><span style=\"direction: rtl;\"><span style=\"unicode-bidi: embed;\"><span lang=\"FA\"><span style=\"line-height: 107%;\"><span data-sheets-root=\"1\" data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;\u0645\u0627\u062f\u0647 131 \u0642 \u0645 \u0645&quot;}\" data-sheets-userformat=\"{&quot;2&quot;:15297,&quot;3&quot;:{&quot;1&quot;:0},&quot;9&quot;:1,&quot;10&quot;:1,&quot;11&quot;:4,&quot;12&quot;:1,&quot;14&quot;:{&quot;1&quot;:2,&quot;2&quot;:0},&quot;15&quot;:&quot;Calibri&quot;,&quot;16&quot;:11}\">\u0645\u0627\u062f\u0647 131 \u0642 \u0645 \u0645<\/span> \u062f\u0631\u0645\u0648\u0631\u062f <a href=\"https:\/\/karmento.ir\/blog\/%d9%85%d8%a7%d9%84%db%8c%d8%a7%d8%aa-%d8%a8%d8%b1-%d8%af%d8%b1%d8%a2%d9%85%d8%af\/\">\u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062f\u0631\u0622\u0645\u062f \u0627\u0634\u062e\u0627\u0635 \u062d\u0642\u06cc\u0642\u06cc<\/a> \u0627\u0633\u062a. \u0628\u0631 \u062e\u0644\u0627\u0641 \u0627\u0634\u062e\u0627\u0635 \u062d\u0642\u0648\u0642\u06cc \u06a9\u0647 \u06cc\u06a9 \u0646\u0631\u062e \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062f\u0631\u0622\u0645\u062f \u062b\u0627\u0628\u062a \u062f\u0627\u0631\u0646\u062f (25% \u062f\u0631\u0622\u0645\u062f \u0645\u0634\u0645\u0648\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a)\u060c \u0645\u0627\u0644\u06cc\u0627\u062a \u062f\u0631\u0622\u0645\u062f \u0627\u0634\u062e\u0627\u0635 \u062d\u0642\u06cc\u0642\u06cc \u0628\u0647 \u0646\u0633\u0628\u062a \u062f\u0631\u0622\u0645\u062f\u0634\u0627\u0646 \u0645\u062a\u063a\u06cc\u0631 \u062e\u0648\u0627\u0647\u062f \u0628\u0648\u062f. \u062f\u0631 \u0636\u0645\u0646 \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0633\u0627\u0644\u0627\u0646\u0647 \u0628\u0631\u0627\u06cc \u0627\u0634\u062e\u0627\u0635 \u062d\u0642\u06cc\u0642\u06cc \u0645\u0628\u0644\u063a 1.200.000.000 \u0631\u06cc\u0627\u0644 \u0645\u06cc \u0628\u0627\u0634\u062f.<\/span><\/span><\/span><\/span><\/span><\/p>\n<p><a href=\"https:\/\/karmento.ir\/project\/%D8%A7%D8%B8%D9%87%D8%A7%D8%B1%D9%86%D8%A7%D9%85%D9%87-%D9%85%D8%A7%D9%84%DB%8C%D8%A7%D8%AA%DB%8C-%D8%A7%D8%B4%D8%AE%D8%A7%D8%B5-%D8%AD%D9%82%DB%8C%D9%82%DB%8C\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-29890 size-full\" src=\"https:\/\/karmento.ir\/blog\/wp-content\/uploads\/2022\/08\/maliyati-banner-project.gif\" alt=\"\u0628\u0646\u0631 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u067e\u0631\u0648\u0698\u0647\" width=\"600\" height=\"171\" \/><\/a><\/p>\n<h2 dir=\"RTL\" style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"%D9%85%D8%A7%D8%AF%D9%87_131_%D9%82%D8%A7%D9%86%D9%88%D9%86_%D9%85%D8%A7%D9%84%DB%8C%D8%A7%D8%AA%D9%87%D8%A7%DB%8C_%D9%85%D8%B3%D8%AA%D9%82%DB%8C%D9%85_%D8%A8%D8%B1%D8%A7%DB%8C_%D8%B3%D8%A7%D9%84_1401\"><\/span><span style=\"background: white;\"><span style=\"line-height: 24.0pt;\"><span style=\"direction: rtl;\"><span style=\"unicode-bidi: embed;\"><span lang=\"AR-SA\"><span style=\"color: #151a1e;\">\u0645\u0627\u062f\u0647 131 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u0647\u0627\u06cc \u0645\u0633\u062a\u0642\u06cc\u0645 \u0628\u0631\u0627\u06cc \u0633\u0627\u0644 1401<\/span><\/span><\/span><\/span><\/span><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p dir=\"RTL\">\u062c\u062f\u0648\u0644 \u0645\u0627\u062f\u0647 131 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u0647\u0627\u06cc \u0645\u0633\u062a\u0642\u06cc\u0645 \u0628\u0631 \u0627\u0633\u0627\u0633 \u0646\u0631\u062e\u0647\u0627\u06cc \u062c\u062f\u06cc\u062f \u0627\u06cc\u0646 \u0645\u0627\u062f\u0647 \u0642\u0627\u0646\u0648\u0646\u06cc (\u0645\u0635\u0648\u0628 1401\/5\/9) \u0628\u0647 \u0634\u0631\u062d \u0632\u06cc\u0631 \u0627\u0633\u062a:<\/p>\n<p dir=\"RTL\"><img decoding=\"async\" class=\"aligncenter wp-image-26225 size-full\" src=\"https:\/\/karmento.ir\/blog\/wp-content\/uploads\/2022\/08\/2-2.jpg\" alt=\"\" width=\"2516\" height=\"560\" \/><\/p>\n<p dir=\"RTL\" style=\"text-align: justify; margin-bottom: 11px;\"><span style=\"line-height: 107%;\"><span style=\"direction: rtl;\"><span style=\"unicode-bidi: embed;\"><span lang=\"FA\"><span style=\"line-height: 107%;\">\u062a\u0635\u0648\u0631 \u06a9\u0646\u06cc\u062f \u06a9\u0647 \u0633\u0648\u062f \u062e\u0627\u0644\u0635 \u062f\u0631\u0622\u0645\u062f \u0634\u0645\u0627 \u062f\u0631 \u06cc\u06a9 \u0633\u0627\u0644 (\u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u06cc\u06a9 \u0634\u062e\u0635 \u062d\u0642\u06cc\u0642\u06cc \u0635\u0627\u062d\u0628 \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631) 640 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646 \u0628\u0627\u0634\u062f. \u0686\u0642\u062f\u0631 \u0628\u0627\u06cc\u062f \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u067e\u0631\u062f\u0627\u0632\u06cc\u062f\u061f \u062f\u0631 \u0627\u06cc\u0646 \u0635\u0648\u0631\u062a \u067e\u0633 \u0627\u0632 \u06a9\u0633\u0631 \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc (640-120=520\u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646) \u0627\u062d\u062a\u0633\u0627\u0628 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631\u0627\u06cc 200 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062f\u0631\u0622\u0645\u062f \u0634\u0645\u0627 15%\u060c \u0628\u0631\u0627\u06cc 200 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u0628\u0639\u062f\u06cc 20% \u0648 \u0628\u0631\u0627\u06cc 120 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u0628\u0639\u062f\u06cc (\u06a9\u0647 \u0627\u0632 400 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646 \u06af\u0630\u0634\u062a\u0647) 25% \u06a9\u0647 \u062c\u0645\u0639\u0627 \u0645\u0628\u0644\u063a 100.000.000 \u062a\u0648\u0645\u0627\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0634\u0645\u0627 \u062e\u0648\u0627\u0647\u062f \u0634\u062f.<\/span><\/span><\/span><\/span><\/span><\/p>\n<h2 dir=\"RTL\" style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"%D9%85%D8%A7%D8%AF%D9%87_131_%D9%82%D8%A7%D9%86%D9%88%D9%86_%D9%85%D8%A7%D9%84%DB%8C%D8%A7%D8%AA_%D9%87%D8%A7%DB%8C_%D9%85%D8%B3%D8%AA%D9%82%DB%8C%D9%85_%D8%A8%D8%B1%D8%A7%DB%8C_%D8%B3%D8%A7%D9%84_1400\"><\/span><span style=\"background: white;\"><span style=\"line-height: 24.0pt;\"><span style=\"direction: rtl;\"><span style=\"unicode-bidi: embed;\"><span lang=\"AR-SA\"><span style=\"color: #151a1e;\">\u0645\u0627\u062f\u0647 131 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0647\u0627\u06cc \u0645\u0633\u062a\u0642\u06cc\u0645 \u0628\u0631\u0627\u06cc \u0633\u0627\u0644 1400<\/span><\/span><\/span><\/span><\/span><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p dir=\"RTL\" style=\"margin-bottom: 11px; text-align: justify;\"><span style=\"direction: rtl;\"><span style=\"unicode-bidi: embed;\"><span style=\"line-height: 107%;\">\u00a0<img decoding=\"async\" class=\"aligncenter wp-image-26227 size-full\" src=\"https:\/\/karmento.ir\/blog\/wp-content\/uploads\/2022\/08\/1400_001-1.jpg\" alt=\"\" width=\"2517\" height=\"549\" \/><br \/>\n<span lang=\"AR-SA\"><span style=\"background: white;\"><span style=\"line-height: 107%;\"><span style=\"color: #151a1e;\"><span data-sheets-root=\"1\" data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;\u062a\u0628\u0635\u0631\u0647 \u0645\u0627\u062f\u0647 131 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u0647\u0627\u06cc \u0645\u0633\u062a\u0642\u06cc\u0645&quot;}\" data-sheets-userformat=\"{&quot;2&quot;:15297,&quot;3&quot;:{&quot;1&quot;:0},&quot;9&quot;:1,&quot;10&quot;:1,&quot;11&quot;:4,&quot;12&quot;:1,&quot;14&quot;:{&quot;1&quot;:2,&quot;2&quot;:0},&quot;15&quot;:&quot;Calibri&quot;,&quot;16&quot;:11}\">\u062a\u0628\u0635\u0631\u0647 \u0645\u0627\u062f\u0647 131 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u0647\u0627\u06cc \u0645\u0633\u062a\u0642\u06cc\u0645<\/span> (\u0627\u0644\u062d\u0627\u0642\u06cc <\/span><\/span><\/span><\/span><span lang=\"FA\"><span style=\"background: white;\"><span style=\"line-height: 107%;\"><span style=\"color: #151a1e;\">\u06f1\u06f3\u06f9\u06f4\/\u06f0\u06f4\/\u06f3\u06f1)- <\/span><\/span><\/span><\/span><span lang=\"AR-SA\"><span style=\"background: white;\"><span style=\"line-height: 107%;\"><span style=\"color: #151a1e;\">\u0628\u0647 \u0627\u0632\u0627\u06cc \u0647\u0631 \u062f\u0647 \u062f\u0631\u0635\u062f (<\/span><\/span><\/span><\/span><span lang=\"FA\"><span style=\"background: white;\"><span style=\"line-height: 107%;\"><span style=\"color: #151a1e;\">\u06f1\u06f0 %) <\/span><\/span><\/span><\/span><span lang=\"AR-SA\"><span style=\"background: white;\"><span style=\"line-height: 107%;\"><span style=\"color: #151a1e;\">\u0627\u0641\u0632\u0627\u06cc\u0634 \u062f\u0631\u0622\u0645\u062f \u0627\u0628\u0631\u0627\u0632\u06cc \u0645\u0634\u0645\u0648\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a \u0627\u0634\u062e\u0627\u0635 \u0645\u0648\u0636\u0648\u0639 \u0645\u0627\u062f\u0647 131 \u0642.\u0645.\u0645 \u0646\u0633\u0628\u062a \u0628\u0647 \u062f\u0631\u0622\u0645\u062f \u0627\u0628\u0631\u0627\u0632\u06cc \u0645\u0634\u0645\u0648\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a \u0633\u0627\u0644 \u06af\u0630\u0634\u062a\u0647 \u0622\u0646\u0647\u0627\u060c \u06cc\u06a9 \u0648\u0627\u062d\u062f \u062f\u0631\u0635\u062f \u0648 \u062d\u062f\u0627\u06a9\u062b\u0631 \u062a\u0627 \u067e\u0646\u062c \u0648\u0627\u062d\u062f \u062f\u0631\u0635\u062f \u0627\u0632 \u0646\u0631\u062e\u0647\u0627\u06cc \u0645\u0630\u06a9\u0648\u0631 \u06a9\u0627\u0633\u062a\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f. \u0634\u0631\u0637 \u0628\u0631\u062e\u0648\u0631\u062f\u0627\u0631\u06cc \u0627\u0632 \u0627\u06cc\u0646 \u062a\u062e\u0641\u06cc\u0641 \u062a\u0633\u0648\u06cc\u0647 \u0628\u062f\u0647\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0633\u0627\u0644 \u0642\u0628\u0644 \u0648 \u062a\u0633\u0644\u06cc\u0645 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0645\u0631\u0628\u0648\u0637\u0647 \u062f\u0631 \u0645\u0647\u0644\u062a \u0627\u0639\u0644\u0627\u0645\u200c \u0634\u062f\u0647 \u0627\u0632 \u0633\u0648\u06cc \u0633\u0627\u0632\u0645\u0627\u0646 \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0627\u0633\u062a<\/span><\/span><\/span><\/span><span dir=\"LTR\"><span style=\"background: white;\"><span style=\"line-height: 107%;\"><span style=\"color: #151a1e;\">.<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<h2 style=\"margin-bottom: 11px; text-align: justify;\"><span class=\"ez-toc-section\" id=\"%D8%AF%D8%B3%D8%AA%D9%88%D8%B1%D8%A7%D9%84%D8%B9%D9%85%D9%84_%D9%88_%D8%A8%D8%AE%D8%B4%D9%86%D8%A7%D9%85%D9%87_%D9%85%D8%A7%D8%AF%D9%87_131_%D9%82%D8%A7%D9%86%D9%88%D9%86_%D9%85%D8%A7%D9%84%DB%8C%D8%A7%D8%AA%D9%87%D8%A7%DB%8C_%D9%85%D8%B3%D8%AA%D9%82%DB%8C%D9%85\"><\/span><span style=\"line-height: 107%;\"><span dir=\"RTL\" lang=\"AR-SA\"><span style=\"background: white;\"><span style=\"line-height: 107%;\"><span style=\"color: #151a1e;\">\u062f\u0633\u062a\u0648\u0631\u0627\u0644\u0639\u0645\u0644 \u0648 <span data-sheets-root=\"1\" data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;\u0628\u062e\u0634\u0646\u0627\u0645\u0647 \u0645\u0627\u062f\u0647 131 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u0647\u0627\u06cc \u0645\u0633\u062a\u0642\u06cc\u0645&quot;}\" data-sheets-userformat=\"{&quot;2&quot;:15297,&quot;3&quot;:{&quot;1&quot;:0},&quot;9&quot;:1,&quot;10&quot;:1,&quot;11&quot;:4,&quot;12&quot;:1,&quot;14&quot;:{&quot;1&quot;:2,&quot;2&quot;:0},&quot;15&quot;:&quot;Calibri&quot;,&quot;16&quot;:11}\">\u0628\u062e\u0634\u0646\u0627\u0645\u0647 \u0645\u0627\u062f\u0647 131 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u0647\u0627\u06cc \u0645\u0633\u062a\u0642\u06cc\u0645<\/span><\/span><\/span><\/span><\/span><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"margin-bottom: 11px; text-align: justify;\"><span style=\"line-height: 107%;\"><span dir=\"RTL\" lang=\"AR-SA\"><span style=\"background: white;\"><span style=\"line-height: 107%;\"><span style=\"color: #151a1e;\">\u0627\u0628\u0644\u0627\u063a \u062f\u0627\u062f\u0646\u0627\u0645\u0647 \u0634\u0645\u0627\u0631\u0647 <\/span><\/span><\/span><\/span><span dir=\"RTL\" lang=\"FA\"><span style=\"background: white;\"><span style=\"line-height: 107%;\"><span style=\"color: #151a1e;\">\u06f9\u06f9\u06f0\u06f9\u06f9\u06f7\u06f0\u06f9\u06f0\u06f5\u06f8\u06f1\u06f1\u06f3\u06f0\u06f8<\/span><\/span><\/span><\/span><span dir=\"RTL\" lang=\"AR-SA\"><span style=\"background: white;\"><span style=\"line-height: 107%;\"><span style=\"color: #151a1e;\"> \u0645\u0648\u0631\u062e <\/span><\/span><\/span><\/span><span dir=\"RTL\" lang=\"FA\"><span style=\"background: white;\"><span style=\"line-height: 107%;\"><span style=\"color: #151a1e;\">\u06f1\u06f3\u06f9\u06f9\/\u06f1\u06f0\/\u06f1\u06f3<\/span><\/span><\/span><\/span><span dir=\"RTL\" lang=\"AR-SA\"><span style=\"background: white;\"><span style=\"line-height: 107%;\"><span style=\"color: #151a1e;\"> \u0647\u06cc\u0627\u062a \u0639\u0645\u0648\u0645\u06cc \u062f\u06cc\u0648\u0627\u0646 \u0639\u062f\u0627\u0644\u062a \u0627\u062f\u0627\u0631\u06cc \u0645\u0628\u0646\u06cc \u0628\u0631 \u0627\u0628\u0637\u0627\u0644 \u0642\u0633\u0645\u062a \u0627\u062e\u06cc\u0631 \u062c\u0632\u0621 <\/span><\/span><\/span><\/span><span dir=\"RTL\" lang=\"FA\"><span style=\"background: white;\"><span style=\"line-height: 107%;\"><span style=\"color: #151a1e;\">\u06f3<\/span><\/span><\/span><\/span><span dir=\"RTL\" lang=\"AR-SA\"><span style=\"background: white;\"><span style=\"line-height: 107%;\"><span style=\"color: #151a1e;\"> \u0628\u0646\u062f (\u0628) \u0628\u062e\u0634\u0646\u0627\u0645\u0647 \u0634\u0645\u0627\u0631\u0647 <\/span><\/span><\/span><\/span><span dir=\"RTL\" lang=\"FA\"><span style=\"background: white;\"><span style=\"line-height: 107%;\"><span style=\"color: #151a1e;\">\u06f2\u06f0\u06f0\/\u06f9\u06f6\/\u06f1\u06f5\u06f8<\/span><\/span><\/span><\/span><span dir=\"RTL\" lang=\"AR-SA\"><span style=\"background: white;\"><span style=\"line-height: 107%;\"><span style=\"color: #151a1e;\"> \u0645\u0648\u0631\u062e <\/span><\/span><\/span><\/span><span dir=\"RTL\" lang=\"FA\"><span style=\"background: white;\"><span style=\"line-height: 107%;\"><span style=\"color: #151a1e;\">\u06f1\u06f3\u06f9\u06f6\/\u06f1\u06f2\/\u06f0\u06f7<\/span><\/span><\/span><\/span><\/span><\/h3>\n<p style=\"margin-bottom: 11px; text-align: justify;\"><span style=\"line-height: 107%;\"><span dir=\"RTL\" lang=\"AR-SA\"><span style=\"background: white;\"><span style=\"line-height: 107%;\"><span style=\"color: #151a1e;\">\u0628\u0647 \u067e\u06cc\u0648\u0633\u062a \u062a\u0635\u0648\u06cc\u0631\u062f\u0627\u062f\u0646\u0627\u0645\u0647 \u0634\u0645\u0627\u0631\u0647 9909970905811308 \u0645\u0648\u0631\u062e 1399\/10\/13 \u0647\u06cc\u0627\u062a \u0639\u0645\u0648\u0645\u06cc \u062f\u06cc\u0648\u0627\u0646 \u0639\u062f\u0627\u0644\u062a \u0627\u062f\u0627\u0631\u06cc \u0645\u0628\u0646\u06cc \u0628\u0631 \u0627\u0628\u0637\u0627\u0644 \u0642\u0633\u0645\u062a \u0627\u062e\u06cc\u0631 \u062c\u0632\u0621 3 \u0628\u0646\u062f (\u0628) \u0628\u062e\u0634\u0646\u0627\u0645\u0647 \u0634\u0645\u0627\u0631\u0647 200\/96\/158 \u0645\u0648\u0631\u062e 1396\/12\/07 \u062c\u0647\u062a \u0627\u062c\u0631\u0627 \u0627\u0628\u0644\u0627\u063a\u00a0 \u0645\u06cc \u06af\u0631\u062f\u062f<\/span><\/span><\/span><\/span><span style=\"background: white;\"><span style=\"line-height: 107%;\"><span style=\"color: #151a1e;\">.<\/span><\/span><\/span><\/span><\/p>\n<p style=\"margin-bottom: 11px; text-align: justify;\"><span style=\"line-height: 107%;\"><span dir=\"RTL\" lang=\"AR-SA\"><span style=\"background: white;\"><span style=\"line-height: 107%;\"><span style=\"color: #151a1e;\">\u0628\u0646\u0627\u0628\u0631\u0627\u06cc\u0646 \u062c\u0632\u0621 3 \u0628\u0646\u062f (\u0628) \u0628\u062e\u0634\u0646\u0627\u0645\u0647 \u0645\u0630\u06a9\u0648\u0631 \u0628\u0647 \u0634\u0631\u062d \u0630\u06cc\u0644 \u062e\u0648\u0627\u0647\u062f \u0628\u0648\u062f<\/span><\/span><\/span><\/span><span style=\"background: white;\"><span style=\"line-height: 107%;\"><span style=\"color: #151a1e;\"> :<\/span><\/span><\/span><\/span><\/p>\n<p style=\"margin-bottom: 11px; text-align: justify;\"><span style=\"line-height: 107%;\"><span dir=\"RTL\" lang=\"AR-SA\"><span style=\"background: white;\"><span style=\"line-height: 107%;\"><span style=\"color: #151a1e;\">\u062f\u0631 \u0635\u0648\u0631\u062a\u06cc \u06a9\u0647 \u0627\u0634\u062e\u0627\u0635 \u062d\u0642\u06cc\u0642\u06cc \u0635\u0627\u062d\u0628\u0627\u0646 \u0645\u0634\u0627\u063a\u0644 \u062f\u0631 \u06cc\u06a9 \u0645\u062d\u0644 \u062f\u0627\u0631\u0627\u06cc \u062a\u063a\u06cc\u06cc\u0631 \u0634\u063a\u0644 \u0628\u0627\u0634\u0646\u062f\u060c \u0627\u06cc\u0646 \u062a\u062e\u0641\u06cc\u0641 \u0646\u0631\u062e \u0628\u0627 \u0627\u062d\u0631\u0627\u0632 \u0633\u0627\u06cc\u0631 \u0634\u0631\u0627\u06cc\u0637 \u0642\u0627\u0628\u0644 \u0627\u0639\u0645\u0627\u0644 \u0627\u0633\u062a<\/span><\/span><\/span><\/span><span style=\"background: white;\"><span style=\"line-height: 107%;\"><span style=\"color: #151a1e;\">.<\/span><\/span><\/span><\/span><\/p>\n<p style=\"margin-bottom: 11px; text-align: justify;\"><span style=\"line-height: 107%;\"><span dir=\"RTL\" lang=\"AR-SA\"><span style=\"background: white;\"><span style=\"line-height: 107%;\"><span style=\"color: #151a1e;\">\u0645\u062d\u0645\u0648\u062f \u0639\u0644\u06cc\u0632\u0627\u062f\u0647<\/span><\/span><\/span><\/span><\/span><\/p>\n<p style=\"margin-bottom: 11px; text-align: justify;\"><span style=\"line-height: 107%;\"><span dir=\"RTL\" lang=\"AR-SA\"><span style=\"background: white;\"><span style=\"line-height: 107%;\"><span style=\"color: #151a1e;\">\u0645\u0639\u0627\u0648\u0646 \u062d\u0642\u0648\u0642\u06cc \u0648 \u0641\u0646\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc<\/span><\/span><\/span><\/span><\/span><\/p>\n<p style=\"margin-bottom: 11px; text-align: justify;\"><span style=\"line-height: 107%;\"><span dir=\"RTL\" lang=\"AR-SA\"><span style=\"background: white;\"><span style=\"line-height: 107%;\"><span style=\"color: #151a1e;\">\u0634\u0645\u0627\u0631\u0647:210\/99\/87<\/span><\/span><\/span><\/span><\/span><\/p>\n<p><a href=\"https:\/\/karmento.ir\/service\/1\/%D9%85%D8%B4%D8%A7%D9%88%D8%B1%D9%87-%D9%85%D8%A7%D9%84%DB%8C-%D9%85%D8%A7%D9%84%DB%8C%D8%A7%D8%AA%DB%8C\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-26365 size-full aligncenter\" src=\"https:\/\/karmento.ir\/blog\/wp-content\/uploads\/2020\/01\/maliyati-banner-blog.gif\" alt=\"\u0628\u0646\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc\" width=\"700\" height=\"120\" \/><\/a><\/p>\n<h3 style=\"margin-bottom: 11px; text-align: justify;\"><span style=\"line-height: 107%;\"><span dir=\"RTL\" lang=\"AR-SA\"><span style=\"background: white;\"><span style=\"line-height: 107%;\"><span style=\"color: #151a1e;\">\u0627\u0628\u0644\u0627\u063a \u0627\u0631\u0632\u0634 \u0627\u062c\u0627\u0631\u06cc \u0639\u0645\u0644\u06a9\u0631\u062f \u0633\u0627\u0644 <\/span><\/span><\/span><\/span><span dir=\"RTL\" lang=\"FA\"><span style=\"background: white;\"><span style=\"line-height: 107%;\"><span style=\"color: #151a1e;\">\u06f1\u06f3\u06f9\u06f4<\/span><\/span><\/span><\/span><span dir=\"RTL\" lang=\"AR-SA\"><span style=\"background: white;\"><span style=\"line-height: 107%;\"><span style=\"color: #151a1e;\"> \u0627\u0645\u0644\u0627\u06a9 \u0634\u0647\u0631 \u062a\u0647\u0631\u0627\u0646 (\u0645\u0646\u0627\u0637\u0642 <\/span><\/span><\/span><\/span><span dir=\"RTL\" lang=\"FA\"><span style=\"background: white;\"><span style=\"line-height: 107%;\"><span style=\"color: #151a1e;\">\u06f2\u06f2<\/span><\/span><\/span><\/span><span dir=\"RTL\" lang=\"AR-SA\"><span style=\"background: white;\"><span style=\"line-height: 107%;\"><span style=\"color: #151a1e;\"> \u06af\u0627\u0646\u0647) <\/span><\/span><\/span><\/span><\/span><\/h3>\n<h3 style=\"margin-bottom: 11px; text-align: justify;\"><span style=\"line-height: 107%;\"><span dir=\"RTL\" lang=\"AR-SA\"><span style=\"background: white;\"><span style=\"line-height: 107%;\"><span style=\"color: #151a1e;\">\u0645\u0635\u0648\u0628 \u06a9\u0645\u06cc\u0633\u06cc\u0648\u0646 \u062a\u0642\u0648\u06cc\u0645 \u0627\u0645\u0644\u0627\u06a9 \u0645\u0648\u0636\u0648\u0639 \u0645\u0627\u062f\u0647 64 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u200c\u0647\u0627\u06cc \u0645\u0633\u062a\u0642\u06cc\u0645<\/span><\/span><\/span><\/span><\/span><\/h3>\n<p style=\"margin-bottom: 11px; text-align: justify;\"><span style=\"line-height: 107%;\"><span dir=\"RTL\" lang=\"AR-SA\"><span style=\"background: white;\"><span style=\"line-height: 107%;\"><span style=\"color: #151a1e;\">\u062f\u0631 \u0627\u062c\u0631\u0627\u06cc \u0645\u0642\u0631\u0631\u0627\u062a \u062a\u0628\u0635\u0631\u0647 2 <\/span><a href=\"https:\/\/karmento.ir\/blog\/%D9%85%D8%A7%D8%AF%D9%87-54-%D9%82%D8%A7%D9%86%D9%88%D9%86-%D9%85%D8%A7%D9%84%DB%8C%D8%A7%D8%AA-%D9%85%D8%B3%D8%AA%D9%82%DB%8C%D9%85\/\"><span style=\"color: #2980b9;\">\u0645\u0627\u062f\u0647 54 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0647\u0627\u06cc \u0645\u0633\u062a\u0642\u06cc\u0645<\/span><\/a><span style=\"color: #151a1e;\"> \u0645\u0635\u0648\u0628 \u0627\u0633\u0641\u0646\u062f \u0645\u0627\u0647 1366 \u0648 \u0627\u0635\u0644\u0627\u062d\u06cc\u0647 \u0647\u0627\u06cc \u0628\u0639\u062f\u06cc \u0622\u0646\u060c \u0628\u0647 \u067e\u06cc\u0648\u0633\u062a \u0644\u0648\u062d \u0641\u0634\u0631\u062f\u0647<\/span><\/span><\/span><\/span><span style=\"background: white;\"><span style=\"line-height: 107%;\"><span style=\"color: #151a1e;\"> (CD) \u0627\u0631\u0632\u0634 \u0627\u062c\u0627\u0631\u06cc \u0627\u0645\u0644\u0627\u06a9 \u0634\u0647\u0631 \u062a\u0647\u0631\u0627\u0646 (\u0645\u0646\u0627\u0637\u064222 \u06af\u0627\u0646\u0647)\u060c \u062d\u0627\u0648\u06cc \u0635\u0648\u0631\u062a\u062c\u0644\u0633\u0647 \u06a9\u0645\u06cc\u0633\u06cc\u0648\u0646 \u062a\u0642\u0648\u06cc\u0645 \u0627\u0645\u0644\u0627\u06a9 \u0645\u0648\u0636\u0648\u0639 \u0645\u0627\u062f\u0647 \u06cc\u0627\u062f\u0634\u062f\u0647 \u0628\u0647 \u0627\u0646\u0636\u0645\u0627\u0645 \u0636\u0648\u0627\u0628\u0637 \u0627\u062c\u0631\u0627\u06cc\u06cc \u0648 \u062c\u062f\u0627\u0648\u0644 \u0627\u0631\u0632\u0634 \u0627\u062c\u0627\u0631\u06cc \u0627\u0645\u0644\u0627\u06a9 \u0645\u0632\u0628\u0648\u0631 \u06a9\u0647 \u0628\u0647 \u062a\u0635\u0648\u06cc\u0628 \u06a9\u0645\u06cc\u0633\u06cc\u0648\u0646 \u0645\u0648\u0635\u0648\u0641 \u0631\u0633\u06cc\u062f\u0647 \u0627\u0633\u062a\u060c \u062c\u0647\u062a \u0627\u062c\u0631\u0627\u0621 \u0628\u0631\u0627\u06cc \u0639\u0645\u0644\u06a9\u0631\u062f \u0633\u0627\u0644 1394 \u0627\u0628\u0644\u0627\u063a \u0645\u06cc \u06af\u0631\u062f\u062f.<\/span><\/span><\/span><\/span><\/p>\n<p style=\"margin-bottom: 11px; text-align: justify;\"><span style=\"line-height: 107%;\"><span dir=\"RTL\" lang=\"AR-SA\"><span style=\"background: white;\"><span style=\"line-height: 107%;\"><span style=\"color: #151a1e;\">\u0645\u0632\u06cc\u062f \u0627\u0637\u0644\u0627\u0639\u060c \u0645\u062c\u0645\u0648\u0639\u0647 \u0627\u0631\u0632\u0634 \u0627\u062c\u0627\u0631\u06cc \u0627\u0645\u0644\u0627\u06a9 \u0634\u0647\u0631 \u062a\u0647\u0631\u0627\u0646 (\u0645\u0646\u0627\u0637\u0642 22 \u06af\u0627\u0646\u0647) \u0639\u0645\u0644\u06a9\u0631\u062f \u0633\u0627\u0644 1394 \u062f\u0631 \u062f\u0633\u062a \u0686\u0627\u067e \u0645\u06cc \u0628\u0627\u0634\u062f \u06a9\u0647 \u0628\u0647 \u0645\u062d\u0636 \u0686\u0627\u067e\u060c \u062c\u0647\u062a \u0628\u0647\u0631\u0647 \u0628\u0631\u062f\u0627\u0631\u06cc \u0627\u0631\u0633\u0627\u0644 \u062e\u0648\u0627\u0647\u062f \u0634\u062f<\/span><\/span><\/span><\/span><span style=\"background: white;\"><span style=\"line-height: 107%;\"><span style=\"color: #151a1e;\">.<\/span><\/span><\/span><\/span><\/p>\n<p style=\"margin-bottom: 11px; text-align: justify;\"><span style=\"line-height: 107%;\"><span dir=\"RTL\" lang=\"AR-SA\"><span style=\"background: white;\"><span style=\"line-height: 107%;\"><span style=\"color: #151a1e;\">\u062e\u0627\u0637\u0631 \u0646\u0634\u0627\u0646 \u0645\u06cc \u0633\u0627\u0632\u062f\u060c \u0646\u0631\u062e \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u062c\u0647\u062a \u0645\u062d\u0627\u0633\u0628\u0647 <a href=\"https:\/\/karmento.ir\/blog\/%d9%85%d8%a7%d9%84%db%8c%d8%a7%d8%aa-%d8%a7%d8%ac%d8%a7%d8%b1%d9%87\/\">\u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062f\u0631\u0622\u0645\u062f \u0627\u062c\u0627\u0631\u0647 \u0627\u0645\u0644\u0627\u06a9<\/a> \u0627\u0634\u062e\u0627\u0635 \u062d\u0642\u06cc\u0642\u06cc \u0628\u0631\u0627\u06cc \u0639\u0645\u0644\u06a9\u0631\u062f \u0633\u0627\u0644 1394 \u0646\u0631\u062e \u0645\u0627\u062f\u0647 131 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0647\u0627\u06cc \u0645\u0633\u062a\u0642\u06cc\u0645 \u0645\u0635\u0648\u0628 27-11- 1380\u060c \u0642\u0628\u0644 \u0627\u0632 \u0627\u0635\u0644\u0627\u062d\u06cc\u0647 31-4-1394 \u0645\u06cc \u0628\u0627\u0634\u062f<\/span><\/span><\/span><\/span><span style=\"background: white;\"><span style=\"line-height: 107%;\"><span style=\"color: #151a1e;\">.<\/span><\/span><\/span><\/span><\/p>\n<p style=\"margin-bottom: 11px; text-align: justify;\"><span style=\"line-height: 107%;\"><span dir=\"RTL\" lang=\"AR-SA\"><span style=\"background: white;\"><span style=\"line-height: 107%;\"><span style=\"color: #151a1e;\">\u0645\u0633\u0626\u0648\u0644\u06cc\u062a \u0646\u0638\u0627\u0631\u062a \u0628\u0631 \u062d\u0633\u0646 \u0627\u062c\u0631\u0627\u06cc \u0645\u0641\u0627\u062f \u0627\u06cc\u0646 \u0628\u062e\u0634\u0646\u0627\u0645\u0647 \u0628\u0631 \u0639\u0647\u062f\u0647 \u0645\u062f\u06cc\u0631\u0627\u0646 \u06a9\u0644 \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0645\u0633\u062a\u0642\u0631 \u062f\u0631 \u0645\u0646\u0627\u0637\u0642 22 \u06af\u0627\u0646\u0647 \u0634\u0647\u0631 \u062a\u0647\u0631\u0627\u0646 \u062e\u0648\u0627\u0647\u062f \u0628\u0648\u062f<\/span><\/span><\/span><\/span><span style=\"background: white;\"><span style=\"line-height: 107%;\"><span style=\"color: #151a1e;\">.<\/span><\/span><\/span><\/span><\/p>\n<p style=\"margin-bottom: 11px; text-align: justify;\"><span style=\"line-height: 107%;\"><span dir=\"RTL\" lang=\"AR-SA\"><span style=\"background: white;\"><span style=\"line-height: 107%;\"><span style=\"color: #151a1e;\">\u0633\u06cc\u062f \u06a9\u0627\u0645\u0644 \u062a\u0642\u0648\u06cc \u0646\u0698\u0627\u062f<\/span><\/span><\/span><\/span><\/span><\/p>\n<p style=\"margin-bottom: 11px; text-align: justify;\"><span style=\"line-height: 107%;\"><span dir=\"RTL\" lang=\"AR-SA\"><span style=\"background: white;\"><span style=\"line-height: 107%;\"><span style=\"color: #151a1e;\">\u0631\u06cc\u06cc\u0633 \u06a9\u0644 \u0633\u0627\u0632\u0645\u0627\u0646 \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u06a9\u0634\u0648\u0631<\/span><\/span><\/span><\/span><\/span><\/p>\n<p style=\"margin-bottom: 11px; text-align: justify;\"><span style=\"line-height: 107%;\"><span dir=\"RTL\" lang=\"AR-SA\"><span style=\"background: white;\"><span style=\"line-height: 107%;\"><span style=\"color: #151a1e;\">\u0634\u0645\u0627\u0631\u0647:200\/95\/26<\/span><\/span><\/span><\/span><\/span><\/p>\n\t\t<div data-elementor-type=\"section\" data-elementor-id=\"24866\" class=\"elementor elementor-24866\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-191b539 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"191b539\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&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-c1a1d21\" data-id=\"c1a1d21\" data-element_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-d932d12 elementor-widget elementor-widget-shortcode\" data-id=\"d932d12\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\">\t\t<div data-elementor-type=\"section\" data-elementor-id=\"33661\" class=\"elementor elementor-33661\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f90553f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f90553f\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&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-3490543\" data-id=\"3490543\" data-element_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-260b844 elementor-widget elementor-widget-jet-listing-grid\" data-id=\"260b844\" data-element_type=\"widget\" data-settings=\"{&quot;columns&quot;:&quot;1&quot;}\" data-widget_type=\"jet-listing-grid.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"jet-listing-grid jet-listing\"><div class=\"jet-listing-grid__items grid-col-desk-1 grid-col-tablet-1 grid-col-mobile-1 jet-listing-grid--33888\"  data-nav=\"{&quot;enabled&quot;:false,&quot;type&quot;:null,&quot;more_el&quot;:null,&quot;query&quot;:[],&quot;widget_settings&quot;:{&quot;lisitng_id&quot;:33888,&quot;posts_num&quot;:1,&quot;columns&quot;:1,&quot;columns_tablet&quot;:1,&quot;columns_mobile&quot;:1,&quot;is_archive_template&quot;:&quot;&quot;,&quot;post_status&quot;:[&quot;publish&quot;],&quot;use_random_posts_num&quot;:&quot;&quot;,&quot;max_posts_num&quot;:9,&quot;not_found_message&quot;:&quot;\\u0647\\u06cc\\u0686 \\u062f\\u0627\\u062f\\u0647 \\u0627\\u06cc \\u06cc\\u0627\\u0641\\u062a \\u0646\\u0634\\u062f&quot;,&quot;is_masonry&quot;:false,&quot;equal_columns_height&quot;:&quot;&quot;,&quot;use_load_more&quot;:&quot;&quot;,&quot;load_more_id&quot;:&quot;&quot;,&quot;load_more_type&quot;:&quot;click&quot;,&quot;load_more_offset&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]},&quot;use_custom_post_types&quot;:&quot;&quot;,&quot;custom_post_types&quot;:[],&quot;hide_widget_if&quot;:&quot;&quot;,&quot;carousel_enabled&quot;:&quot;&quot;,&quot;slides_to_scroll&quot;:&quot;1&quot;,&quot;arrows&quot;:&quot;true&quot;,&quot;arrow_icon&quot;:&quot;fa fa-angle-left&quot;,&quot;dots&quot;:&quot;&quot;,&quot;autoplay&quot;:&quot;true&quot;,&quot;autoplay_speed&quot;:5000,&quot;infinite&quot;:&quot;true&quot;,&quot;center_mode&quot;:&quot;&quot;,&quot;effect&quot;:&quot;slide&quot;,&quot;speed&quot;:500,&quot;inject_alternative_items&quot;:&quot;&quot;,&quot;injection_items&quot;:[],&quot;scroll_slider_enabled&quot;:&quot;&quot;,&quot;scroll_slider_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;],&quot;custom_query&quot;:false,&quot;custom_query_id&quot;:&quot;&quot;,&quot;_element_id&quot;:&quot;&quot;}}\" data-page=\"1\" data-pages=\"1\" data-listing-source=\"posts\" data-listing-id=\"33888\" data-query-id=\"\"><style>.elementor-33888 .elementor-element.elementor-element-fa24a22 > .elementor-element-populated{border-style:solid;border-width:0px 25px 0px 0px;border-color:#F0611C;box-shadow:0px 0px 10px 0px rgba(0,0,0,0.5);padding:6px 6px 6px 6px;}.elementor-33888 .elementor-element.elementor-element-fa24a22 > .elementor-element-populated, .elementor-33888 .elementor-element.elementor-element-fa24a22 > .elementor-element-populated > .elementor-background-overlay, .elementor-33888 .elementor-element.elementor-element-fa24a22 > .elementor-background-slideshow{border-radius:15px 15px 15px 15px;}.elementor-widget-image .widget-image-caption{color:var( --e-global-color-text );font-family:var( --e-global-typography-text-font-family );font-weight:var( --e-global-typography-text-font-weight );}.elementor-33888 .elementor-element.elementor-element-5dc1e81{width:auto;max-width:auto;}.elementor-33888 .elementor-element.elementor-element-5dc1e81 img{width:100%;max-width:100%;height:60px;object-fit:cover;object-position:center center;border-style:solid;border-width:2px 2px 2px 2px;border-color:#858585;border-radius:30px 30px 30px 30px;}.elementor-33888 .elementor-element.elementor-element-d2ffc2e{width:auto;max-width:auto;align-self:center;}.elementor-33888 .elementor-element.elementor-element-d2ffc2e img{width:100%;max-width:100%;height:60px;object-fit:cover;object-position:center center;border-style:solid;border-width:2px 2px 2px 2px;border-color:#A09C9C;border-radius:30px 30px 30px 30px;}.elementor-widget-heading .elementor-heading-title{font-family:var( --e-global-typography-primary-font-family );color:var( --e-global-color-primary );}.elementor-33888 .elementor-element.elementor-element-7b303fe{width:auto;max-width:auto;align-self:center;}.elementor-33888 .elementor-element.elementor-element-7b303fe > .elementor-widget-container{margin:0px 12px 0px 12px;}.elementor-33888 .elementor-element.elementor-element-7b303fe .elementor-heading-title{font-family:\"iransans fa nu\";font-weight:700;color:#000000;}.elementor-33888 .elementor-element.elementor-element-0806594{width:auto;max-width:auto;align-self:center;}.elementor-33888 .elementor-element.elementor-element-0806594 .jet-listing-dynamic-link__link{align-self:flex-start;flex-direction:row;}.elementor-33888 .elementor-element.elementor-element-0806594 .jet-listing-dynamic-link__icon{order:1;}.elementor-33888 .elementor-element.elementor-element-bcecf2c{width:auto;max-width:auto;align-self:center;}.elementor-33888 .elementor-element.elementor-element-bcecf2c .jet-listing-dynamic-link__link{align-self:flex-start;flex-direction:row;}.elementor-33888 .elementor-element.elementor-element-bcecf2c .jet-listing-dynamic-link__icon{order:1;}\/* Start Custom Fonts CSS *\/@font-face {\n\tfont-family: 'iransans fa nu';\n\tfont-style: normal;\n\tfont-weight: normal;\n\tfont-display: auto;\n\tsrc: url('https:\/\/karmento.ir\/blog\/wp-content\/uploads\/2022\/07\/5820iransans-fa-nu.woff2') format('woff2'),\n\t\turl('https:\/\/karmento.ir\/blog\/wp-content\/uploads\/2022\/07\/5820iransans-fa-nu.woff') format('woff'),\n\t\turl('https:\/\/karmento.ir\/blog\/wp-content\/uploads\/2022\/07\/IRANSansFaNumAlireza.ttf') format('truetype');\n}\n\/* End Custom Fonts CSS *\/<\/style><div class=\"jet-listing-grid__item jet-listing-dynamic-post-23099\" data-post-id=\"23099\" >\t\t<div data-elementor-type=\"jet-listing-items\" data-elementor-id=\"33888\" class=\"elementor elementor-33888\" data-elementor-post-type=\"jet-engine\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-abce855 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"abce855\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"make-column-clickable-elementor elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fa24a22\" style=\"cursor: pointer;\" data-column-clickable=\"https:\/\/karmento.ir\/blog\/%d9%85%d8%a7%d8%af%d9%87-64-%d9%82%d8%a7%d9%86%d9%88%d9%86-%d9%85%d8%a7%d9%84%db%8c%d8%a7%d8%aa-%d9%85%d8%b3%d8%aa%d9%82%db%8c%d9%85\/\" data-column-clickable-blank=\"_self\" data-id=\"fa24a22\" data-element_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-d2ffc2e elementor-widget__width-auto elementor-widget elementor-widget-image\" data-id=\"d2ffc2e\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/karmento.ir\/blog\/wp-content\/uploads\/elementor\/thumbs\/750_59334764-qpcle2r0toco2eubd7yodbx60re1v1cycp6c1qfv4o.jpg\" title=\"wallpaper-3039459\" alt=\"wallpaper-3039459\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\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-7b303fe elementor-widget__width-auto elementor-widget elementor-widget-heading\" data-id=\"7b303fe\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">\u067e\u06cc\u0634\u0646\u0647\u0627\u062f \u0645\u0637\u0627\u0644\u0639\u0647 : <\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0806594 elementor-widget__width-auto jedv-enabled--yes elementor-widget elementor-widget-jet-listing-dynamic-link\" data-id=\"0806594\" data-element_type=\"widget\" data-widget_type=\"jet-listing-dynamic-link.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"jet-listing jet-listing-dynamic-link\"><a href=\"https:\/\/karmento.ir\/blog\/%d9%85%d8%a7%d8%af%d9%87-64-%d9%82%d8%a7%d9%86%d9%88%d9%86-%d9%85%d8%a7%d9%84%db%8c%d8%a7%d8%aa-%d9%85%d8%b3%d8%aa%d9%82%db%8c%d9%85\/\" class=\"jet-listing-dynamic-link__link\"><span class=\"jet-listing-dynamic-link__label\">\u0628\u0631\u0631\u0633\u06cc \u0645\u0627\u062f\u0647 64 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0647\u0627\u06cc \u0645\u0633\u062a\u0642\u06cc\u0645<\/span><\/a><\/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<\/div>\n\t\t<\/div><\/div><\/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<\/div>\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<\/div>\n\t\t\n<h3 style=\"margin-bottom: 11px; text-align: justify;\"><span style=\"line-height: 107%;\"><span dir=\"RTL\" lang=\"AR-SA\"><span style=\"background: white;\"><span style=\"line-height: 107%;\"><span style=\"color: #151a1e;\">\u0627\u0631\u0633\u0627\u0644 \u0631\u0623\u06cc \u0647\u06cc\u0623\u062a \u062a\u062e\u0635\u0635\u06cc \u0627\u0642\u062a\u0635\u0627\u062f\u06cc\u060c \u0645\u0627\u0644\u06cc \u0648 \u0627\u0635\u0646\u0627\u0641 \u062f\u06cc\u0648\u0627\u0646 \u0639\u062f\u0627\u0644\u062a \u0627\u062f\u0627\u0631\u06cc <\/span><\/span><\/span><\/span><\/span><\/h3>\n<h3 style=\"margin-bottom: 11px; text-align: justify;\"><span style=\"line-height: 107%;\"><span dir=\"RTL\" lang=\"AR-SA\"><span style=\"background: white;\"><span style=\"line-height: 107%;\"><span style=\"color: #151a1e;\">\u062f\u0631 \u062e\u0635\u0648\u0635 \u0631\u062f \u062e\u0648\u0627\u0633\u062a\u0647 \u0627\u0628\u0637\u0627\u0644 \u0628\u062e\u0634\u0646\u0627\u0645\u0647 \u0634\u0645\u0627\u0631\u0647 <\/span><\/span><\/span><\/span><span dir=\"RTL\" lang=\"FA\"><span style=\"background: white;\"><span style=\"line-height: 107%;\"><span style=\"color: #151a1e;\">\u06f7\u06f2\u06f0\u06f4\/\u06f2\u06f0\u06f0\/<\/span><\/span><\/span><\/span><span dir=\"RTL\" lang=\"AR-SA\"><span style=\"background: white;\"><span style=\"line-height: 107%;\"><span style=\"color: #151a1e;\">\u0635 \u0645\u0648\u0631\u062e <\/span><\/span><\/span><\/span><span dir=\"RTL\" lang=\"FA\"><span style=\"background: white;\"><span style=\"line-height: 107%;\"><span style=\"color: #151a1e;\">\u06f1\u06f3\u06f9\u06f2\/\u06f4\/\u06f2\u06f3<\/span><\/span><\/span><\/span><span dir=\"RTL\" lang=\"AR-SA\"><span style=\"background: white;\"><span style=\"line-height: 107%;\"><span style=\"color: #151a1e;\"> \u0645\u0648\u0636\u0648\u0639 \u062f\u0627\u062f\u0646\u0627\u0645\u0647 \u0634\u0645\u0627\u0631\u0647 <\/span><\/span><\/span><\/span><span dir=\"RTL\" lang=\"FA\"><span style=\"background: white;\"><span style=\"line-height: 107%;\"><span style=\"color: #151a1e;\">\u06f2\u06f2\u06f5<\/span><\/span><\/span><\/span><span dir=\"RTL\" lang=\"AR-SA\"><span style=\"background: white;\"><span style=\"line-height: 107%;\"><span style=\"color: #151a1e;\"> \u0645\u0648\u0631\u062e <\/span><\/span><\/span><\/span><span dir=\"RTL\" lang=\"FA\"><span style=\"background: white;\"><span style=\"line-height: 107%;\"><span style=\"color: #151a1e;\">\u06f1\u06f3\u06f9\u06f4\/\u06f6\/\u06f3\u06f0<\/span><\/span><\/span><\/span><\/span><\/h3>\n<p style=\"margin-bottom: 11px; text-align: justify;\"><span style=\"line-height: 107%;\"><span dir=\"RTL\" lang=\"AR-SA\"><span style=\"background: white;\"><span style=\"line-height: 107%;\"><span style=\"color: #151a1e;\">\u0628\u0647 \u067e\u06cc\u0648\u0633\u062a \u062a\u0635\u0648\u06cc\u0631 \u0631\u0623\u06cc \u0647\u06cc\u0623\u062a \u062a\u062e\u0635\u0635\u06cc \u0627\u0642\u062a\u0635\u0627\u062f\u06cc\u060c \u0645\u0627\u0644\u06cc \u0648 \u0627\u0635\u0646\u0627\u0641 \u062f\u06cc\u0648\u0627\u0646 \u0639\u062f\u0627\u0644\u062a \u0627\u062f\u0627\u0631\u06cc \u0645\u0628\u0646\u06cc \u0628\u0631 \u0631\u062f \u062e\u0648\u0627\u0633\u062a\u0647 \u0627\u0628\u0637\u0627\u0644 \u0628\u062e\u0634\u0646\u0627\u0645\u0647 \u0634\u0645\u0627\u0631\u0647 7204-200\/\u0635 \u0645\u0648\u0631\u062e 23-4-1392 \u0627\u06cc\u0646 \u0633\u0627\u0632\u0645\u0627\u0646 \u0628\u062f\u06cc\u0646 \u0645\u0636\u0645\u0648\u0646 \u06a9\u0647<\/span><\/span><\/span><\/span><span style=\"background: white;\"><span style=\"line-height: 107%;\"><span style=\"color: #151a1e;\"> :<\/span><\/span><\/span><\/span><\/p>\n<p style=\"margin-bottom: 11px; text-align: justify;\"><span style=\"line-height: 107%;\"><span style=\"background: white;\"><span style=\"line-height: 107%;\"><span style=\"color: #151a1e;\">\u00ab\u0628\u062e\u0634\u0646\u0627\u0645\u0647 \u0634\u0645\u0627\u0631\u0647 7204-200\/\u0635 \u0645\u0648\u0631\u062e 23-4-1392 \u062f\u0631 \u062a\u0628\u06cc\u06cc\u0646 \u0628\u0646\u062f \u06cc\u06a9 \u0645\u0627\u062f\u0647 \u0648\u0627\u062d\u062f\u0647 \u0642\u0627\u0646\u0648\u0646 \u0641\u0647\u0631\u0633\u062a \u0646\u0647\u0627\u062f\u0647\u0627 \u0648 \u0645\u0648\u0633\u0633\u0627\u062a \u0639\u0645\u0648\u0645\u06cc \u063a\u06cc\u0631 \u062f\u0648\u0644\u062a\u06cc \u0645\u0635\u0648\u0628 29-04-1373 \u0645\u0648\u0627\u062f 85 \u0648 87 \u0648 131 \u0648 182 \u0648 242 \u0648 <a href=\"https:\/\/karmento.ir\/blog\/%D9%85%D8%A7%D8%AF%D9%87-243-%D9%82%D8%A7%D9%86%D9%88%D9%86-%D9%85%D8%A7%D9%84%DB%8C%D8%A7%D8%AA-%D9%85%D8%B3%D8%AA%D9%82%DB%8C%D9%85\/\">\u0645\u0627\u062f\u0647 243 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u200c\u0647\u0627\u06cc \u0645\u0633\u062a\u0642\u06cc\u0645<\/a> \u0648 \u0642\u0648\u0627\u0646\u06cc\u0646 \u0628\u0648\u062f\u062c\u0647 \u0633\u0627\u0644\u0647\u0627\u06cc 92 \u0648 91 \u0648 90 \u0648 89 \u0648 88 \u06a9\u0644 \u06a9\u0634\u0648\u0631 \u0648 \u0645\u0648\u0627\u062f 117 \u0648 5 \u0642\u0627\u0646\u0648\u0646 \u0645\u062f\u06cc\u0631\u06cc\u062a \u062e\u062f\u0645\u0627\u062a \u06a9\u0634\u0648\u0631\u06cc \u0648 \u0645\u0627\u062f\u0647 5 \u0642\u0627\u0646\u0648\u0646 \u0645\u062d\u0627\u0633\u0628\u0627\u062a \u0639\u0645\u0648\u0645\u06cc \u06a9\u0634\u0648\u0631 \u0648 \u0645\u0627\u062f\u0647 52 \u0642\u0627\u0646\u0648\u0646 \u0628\u0631\u0646\u0627\u0645\u0647 \u067e\u0646\u062c \u0633\u0627\u0644\u0647 \u067e\u0646\u062c\u0645 \u062a\u0648\u0633\u0639\u0647 \u062c\u0645\u0647\u0648\u0631\u06cc \u0627\u0633\u0644\u0627\u0645\u06cc \u0627\u06cc\u0631\u0627\u0646 \u0648 \u0634\u06cc\u0648\u0647 \u0647\u0627\u06cc \u0627\u062c\u0631\u0627\u06cc\u06cc \u0622\u0646 \u0628\u0648\u062f\u0647 \u0644\u0630\u0627 \u062e\u0644\u0627\u0641 \u0642\u0627\u0646\u0648\u0646 \u0648 \u062e\u0627\u0631\u062c \u0627\u0632 \u0627\u062e\u062a\u06cc\u0627\u0631\u0627\u062a \u0646\u0628\u0648\u062f\u0647 \u0648 \u0628\u0647 \u0627\u0633\u062a\u0646\u0627\u062f \u0628\u0646\u062f(\u0628) \u0645\u0627\u062f\u0647 84 \u0642\u0627\u0646\u0648\u0646 \u062a\u0634\u06a9\u06cc\u0644\u0627\u062a \u0648 \u0622\u06cc\u06cc\u0646 \u062f\u0627\u062f\u0631\u0633\u06cc \u062f\u06cc\u0648\u0627\u0646 \u0639\u062f\u0627\u0644\u062a \u0627\u062f\u0627\u0631\u06cc \u0645\u0635\u0648\u0628 1392 \u0631\u0627\u06cc \u0628\u0647 \u0631\u062f \u0634\u06a9\u0627\u06cc\u062a \u0635\u0627\u062f\u0631 \u0648 \u0627\u0639\u0644\u0627\u0645 \u0645\u06cc \u06a9\u0646\u062f \u00bb \u062c\u0647\u062a \u0627\u0637\u0644\u0627\u0639 \u0648 \u0628\u0647\u0631\u0647 \u0628\u0631\u062f\u0627\u0631\u06cc \u0644\u0627\u0632\u0645 \u0627\u0631\u0633\u0627\u0644 \u0645\u06cc \u06af\u0631\u062f\u062f.<\/span><\/span><\/span><\/span><\/p>\n<p style=\"margin-bottom: 11px; text-align: justify;\"><span style=\"line-height: 107%;\"><span dir=\"RTL\" lang=\"AR-SA\"><span style=\"background: white;\"><span style=\"line-height: 107%;\"><span style=\"color: #151a1e;\">\u0639\u0644\u06cc \u0639\u0633\u06a9\u0631\u06cc<\/span><\/span><\/span><\/span><\/span><\/p>\n<p style=\"margin-bottom: 11px; text-align: justify;\"><span style=\"line-height: 107%;\"><span dir=\"RTL\" lang=\"AR-SA\"><span style=\"background: white;\"><span style=\"line-height: 107%;\"><span style=\"color: #151a1e;\">\u0631\u06cc\u06cc\u0633 \u06a9\u0644 \u0633\u0627\u0631\u0645\u0627\u0646 \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u06a9\u0634\u0648\u0631<\/span><\/span><\/span><\/span><\/span><\/p>\n<p dir=\"RTL\" style=\"text-align: justify;\"><span style=\"background: white;\"><span style=\"direction: rtl;\"><span style=\"unicode-bidi: embed;\"><span lang=\"AR-SA\"><span style=\"background: white;\"><span style=\"color: #151a1e;\">\u0634\u0645\u0627\u0631\u0647:87-94-200<\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p dir=\"RTL\">\t\t<div data-elementor-type=\"section\" data-elementor-id=\"24921\" class=\"elementor elementor-24921\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9f97229 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9f97229\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&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-ea6e007\" data-id=\"ea6e007\" data-element_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-b9715f9 elementor-widget elementor-widget-shortcode\" data-id=\"b9715f9\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\">\t\t<div data-elementor-type=\"section\" data-elementor-id=\"33791\" class=\"elementor elementor-33791\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0c5f084 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0c5f084\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&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-3136c6d\" data-id=\"3136c6d\" data-element_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-d9c1dfc elementor-widget elementor-widget-jet-listing-grid\" data-id=\"d9c1dfc\" data-element_type=\"widget\" data-settings=\"{&quot;columns&quot;:&quot;1&quot;}\" data-widget_type=\"jet-listing-grid.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"jet-listing-grid jet-listing\"><div class=\"jet-listing-grid__items grid-col-desk-1 grid-col-tablet-1 grid-col-mobile-1 jet-listing-grid--33888\"  data-nav=\"{&quot;enabled&quot;:false,&quot;type&quot;:null,&quot;more_el&quot;:null,&quot;query&quot;:[],&quot;widget_settings&quot;:{&quot;lisitng_id&quot;:33888,&quot;posts_num&quot;:1,&quot;columns&quot;:1,&quot;columns_tablet&quot;:1,&quot;columns_mobile&quot;:1,&quot;is_archive_template&quot;:&quot;&quot;,&quot;post_status&quot;:[&quot;publish&quot;],&quot;use_random_posts_num&quot;:&quot;&quot;,&quot;max_posts_num&quot;:9,&quot;not_found_message&quot;:&quot;\\u0647\\u06cc\\u0686 \\u062f\\u0627\\u062f\\u0647 \\u0627\\u06cc \\u06cc\\u0627\\u0641\\u062a \\u0646\\u0634\\u062f&quot;,&quot;is_masonry&quot;:false,&quot;equal_columns_height&quot;:&quot;&quot;,&quot;use_load_more&quot;:&quot;&quot;,&quot;load_more_id&quot;:&quot;&quot;,&quot;load_more_type&quot;:&quot;click&quot;,&quot;load_more_offset&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]},&quot;use_custom_post_types&quot;:&quot;&quot;,&quot;custom_post_types&quot;:[],&quot;hide_widget_if&quot;:&quot;&quot;,&quot;carousel_enabled&quot;:&quot;&quot;,&quot;slides_to_scroll&quot;:&quot;1&quot;,&quot;arrows&quot;:&quot;true&quot;,&quot;arrow_icon&quot;:&quot;fa fa-angle-left&quot;,&quot;dots&quot;:&quot;&quot;,&quot;autoplay&quot;:&quot;true&quot;,&quot;autoplay_speed&quot;:5000,&quot;infinite&quot;:&quot;true&quot;,&quot;center_mode&quot;:&quot;&quot;,&quot;effect&quot;:&quot;slide&quot;,&quot;speed&quot;:500,&quot;inject_alternative_items&quot;:&quot;&quot;,&quot;injection_items&quot;:[],&quot;scroll_slider_enabled&quot;:&quot;&quot;,&quot;scroll_slider_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;],&quot;custom_query&quot;:false,&quot;custom_query_id&quot;:&quot;&quot;,&quot;_element_id&quot;:&quot;&quot;}}\" data-page=\"1\" data-pages=\"1\" data-listing-source=\"posts\" data-listing-id=\"33888\" data-query-id=\"\"><div class=\"jet-listing-grid__item jet-listing-dynamic-post-26462\" data-post-id=\"26462\" >\t\t<div data-elementor-type=\"jet-listing-items\" data-elementor-id=\"33888\" class=\"elementor elementor-33888\" data-elementor-post-type=\"jet-engine\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-abce855 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"abce855\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"make-column-clickable-elementor elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fa24a22\" style=\"cursor: pointer;\" data-column-clickable=\"https:\/\/karmento.ir\/blog\/%d9%85%d8%a7%d9%84%db%8c%d8%a7%d8%aa-%d9%85%d8%b3%d8%aa%d9%82%db%8c%d9%85\/\" data-column-clickable-blank=\"_self\" data-id=\"fa24a22\" data-element_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-d2ffc2e elementor-widget__width-auto elementor-widget elementor-widget-image\" data-id=\"d2ffc2e\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/karmento.ir\/blog\/wp-content\/uploads\/elementor\/thumbs\/direct-tax-taxable-persons-1-qpcldw65hu3nt53vfn4advkxv2ahd5mtzslxospmc8.jpg\" title=\"\u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0633\u062a\u0642\u06cc\u0645 (\u0627\u0634\u062e\u0627\u0635 \u0645\u0634\u0645\u0648\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a)\" alt=\"\u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0633\u062a\u0642\u06cc\u0645 (\u0627\u0634\u062e\u0627\u0635 \u0645\u0634\u0645\u0648\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a)\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\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-7b303fe elementor-widget__width-auto elementor-widget elementor-widget-heading\" data-id=\"7b303fe\" data-element_type=\"widget\" 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