{"id":23129,"date":"2022-08-24T14:29:11","date_gmt":"2022-08-24T14:29:11","guid":{"rendered":"https:\/\/karmeto.ir\/blog-test\/?p=23129"},"modified":"2024-01-20T18:21:03","modified_gmt":"2024-01-20T14:51:03","slug":"%d9%85%d8%a7%d8%af%d9%87-85-%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%87-85-%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 85 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\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%87-85-%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\" title=\"\u062f\u0633\u062a\u0648\u0631\u0627\u0644\u0639\u0645\u0644 \u0648 \u0628\u062e\u0634\u0646\u0627\u0645\u0647\">\u062f\u0633\u062a\u0648\u0631\u0627\u0644\u0639\u0645\u0644 \u0648 \u0628\u062e\u0634\u0646\u0627\u0645\u0647<\/a><\/li><\/ul><\/nav><\/div>\n<p dir=\"RTL\" style=\"text-align: justify;\"><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=\"background: white;\"><span style=\"color: #151a1e;\">(\u0627\u0635\u0644\u0627\u062d\u06cc <\/span><\/span><\/span><span lang=\"FA\"><span style=\"background: white;\"><span style=\"color: #151a1e;\">\u06f1\u06f3\u06f7\u06f1\/\u06f0\u06f2\/\u06f0\u06f7)- <\/span><\/span><\/span><span lang=\"AR-SA\"><span style=\"background: white;\"><span style=\"color: #151a1e;\">\u0646\u0631\u062e \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062f\u0631\u0622\u0645\u062f \u062d\u0642\u0648\u0642 \u06a9\u0627\u0631\u06a9\u0646\u0627\u0646 \u062f\u0648\u0644\u062a\u06cc \u0648 \u063a\u06cc\u0631 \u062f\u0648\u0644\u062a\u06cc \u0645\u0627\u0632\u0627\u062f \u0628\u0631 \u0645\u0628\u0644\u063a \u0645\u0630\u06a9\u0648\u0631 \u062f\u0631 \u0645\u0627\u062f\u0647 (<\/span><\/span><\/span><span lang=\"FA\"><span style=\"background: white;\"><span style=\"color: #151a1e;\">\u06f8\u06f4) <\/span><\/span><\/span><span lang=\"AR-SA\"><span style=\"background: white;\"><span style=\"color: #151a1e;\">\u0627\u06cc\u0646 \u0642\u0627\u0646\u0648\u0646 \u0648 \u062a\u0627 \u0647\u0641\u062a \u0628\u0631\u0627\u0628\u0631 \u0622\u0646 \u0645\u0634\u0645\u0648\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a \u0633\u0627\u0644\u0627\u0646\u0647 \u062f\u0647\u200c \u062f\u0631\u0635\u062f (<\/span><\/span><\/span><span lang=\"FA\"><span style=\"background: white;\"><span style=\"color: #151a1e;\">\u06f1\u06f0 %) <\/span><\/span><\/span><span lang=\"AR-SA\"><span style=\"background: white;\"><span style=\"color: #151a1e;\">\u0648 \u0646\u0633\u0628\u062a \u0628\u0647 \u0645\u0627\u0632\u0627\u062f \u0622\u0646 \u0628\u06cc\u0633\u062a\u200c \u062f\u0631\u0635\u062f (<\/span><\/span><\/span><span lang=\"FA\"><span style=\"background: white;\"><span style=\"color: #151a1e;\">\u06f2\u06f0 %) <\/span><\/span><\/span><span lang=\"AR-SA\"><span style=\"background: white;\"><span style=\"color: #151a1e;\">\u0627\u0633\u062a<\/span><\/span><\/span><span dir=\"LTR\"><span style=\"background: white;\"><span style=\"color: #151a1e;\">.<\/span><\/span><\/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 fetchpriority=\"high\" 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<h2 dir=\"RTL\" style=\"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\"><\/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=\"background: white;\"><span style=\"color: #151a1e;\">\u062f\u0633\u062a\u0648\u0631\u0627\u0644\u0639\u0645\u0644 \u0648 \u0628\u062e\u0634\u0646\u0627\u0645\u0647<\/span><\/span><\/span><\/span><\/span><\/span><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"background: white;\"><span style=\"font-weight: bold;\"><span dir=\"RTL\" lang=\"AR-SA\" style=\"border: 1pt none windowtext; padding: 0in;\"><span style=\"text-decoration: none;\">\u0646\u0631\u062e <a href=\"https:\/\/karmento.ir\/blog\/%d9%85%d8%a7%d9%84%db%8c%d8%a7%d8%aa-%d8%ad%d9%82%d9%88%d9%82\/\">\u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062f\u0631\u0622\u0645\u062f \u062d\u0642\u0648\u0642<\/a> \u0633\u0627\u0644 <\/span><\/span><span dir=\"RTL\" lang=\"FA\" style=\"border: 1pt none windowtext; padding: 0in;\"><span style=\"text-decoration: none;\">\u06f1\u06f3\u06f9\u06f7<\/span><\/span><span dir=\"RTL\" lang=\"AR-SA\" style=\"border: 1pt none windowtext; padding: 0in;\"><span style=\"text-decoration: none;\"> \u0648\u0641\u0642 \u0645\u0642\u0631\u0631\u0627\u062a \u0628\u0646\u062f (\u0627\u0644\u0641) \u062a\u0628\u0635\u0631\u0647 <\/span><\/span><span dir=\"RTL\" lang=\"FA\" style=\"border: 1pt none windowtext; padding: 0in;\"><span style=\"text-decoration: none;\">\u06f6<\/span><\/span><span dir=\"RTL\" lang=\"AR-SA\" style=\"border: 1pt none windowtext; padding: 0in;\"><span style=\"text-decoration: none;\"> \u0642\u0627\u0646\u0648\u0646 \u0628\u0648\u062f\u062c\u0647 \u0633\u0627\u0644 <\/span><\/span><span dir=\"RTL\" lang=\"FA\" style=\"border: 1pt none windowtext; padding: 0in;\"><span style=\"text-decoration: none;\">\u06f1\u06f3\u06f9\u06f7<\/span><\/span><span dir=\"RTL\" lang=\"AR-SA\" style=\"border: 1pt none windowtext; padding: 0in;\"><span style=\"text-decoration: none;\"> \u06a9\u0644 \u06a9\u0634\u0648\u0631<\/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\">\u0628\u0627 \u0639\u0646\u0627\u06cc\u062a \u0628\u0647 \u0633\u0648\u0627\u0644\u0627\u062a \u0648 \u0627\u0628\u0647\u0627\u0645\u0627\u062a \u0645\u0637\u0631\u062d \u0634\u062f\u0647 \u062f\u0631\u062e\u0635\u0648\u0635 \u0627\u062c\u0631\u0627\u06cc \u0628\u0646\u062f (\u0627\u0644\u0641) \u062a\u0628\u0635\u0631\u0647 6 \u0642\u0627\u0646\u0648\u0646 \u0628\u0648\u062f\u062c\u0647 \u0633\u0627\u0644 1397 \u06a9\u0644 \u06a9\u0634\u0648\u0631\u060c \u0645\u0648\u0636\u0648\u0639 \u0633\u0642\u0641 \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc\u00a0<\/span><a href=\"https:\/\/karmento.ir\/blog\/%D9%85%D8%A7%D8%AF%D9%87-84-%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;\"><span lang=\"AR-SA\" style=\"border: 1pt none windowtext; padding: 0in;\"><span style=\"text-decoration: none;\">\u0645\u0627\u062f\u0647 84 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0647\u0627\u06cc \u0645\u0633\u062a\u0642\u06cc\u0645<\/span><\/span><\/span><\/a><span lang=\"AR-SA\">\u00a0\u0628\u0631\u0627\u06cc \u0633\u0627\u0644 1397 \u0645\u0642\u0631\u0631 \u0645\u06cc\u00ad\u06af\u0631\u062f\u062f:<\/span><\/span><\/span><\/span><\/p>\n<p dir=\"RTL\" style=\"margin-bottom: 10px; text-align: justify;\"><span style=\"background: white;\"><span style=\"direction: rtl;\"><span style=\"unicode-bidi: embed;\"><span lang=\"AR-SA\">1-\u00ad \u062d\u0642\u0648\u0642 \u0627\u0639\u0636\u0627\u06cc \u0647\u06cc\u0623\u062a \u0639\u0644\u0645\u06cc \u062f\u0627\u0646\u0634\u06af\u0627\u0647 \u0647\u0627 \u0628\u0627 \u0631\u0639\u0627\u06cc\u062a \u0645\u0627\u062f\u0647 (5) \u0642\u0627\u0646\u0648\u0646 \u0627\u0635\u0644\u0627\u062d \u067e\u0627\u0631\u0647 \u00ad\u0627\u06cc \u0627\u0632 \u0645\u0642\u0631\u0631\u0627\u062a \u0645\u0631\u0628\u0648\u0637 \u0628\u0647 \u0627\u0639\u0636\u0627\u06cc \u0647\u06cc\u0623\u062a \u0639\u0644\u0645\u06cc \u0645\u0635\u0648\u0628 1368\/12\/16 \u0628\u0627 \u0627\u0635\u0644\u0627\u062d\u0627\u062a \u0648 \u0627\u0644\u062d\u0627\u0642\u0627\u062a \u0628\u0639\u062f\u06cc\u060c \u062f\u0631 \u0627\u0631\u062a\u0628\u0627\u0637 \u0628\u0627 \u0627\u0645\u0648\u0631 \u0622\u0645\u0648\u0632\u0634\u06cc \u0648 \u067e\u0698\u0648\u0647\u0634\u06cc\u060c \u0628\u0627 \u0645\u0644\u062d\u0648\u0638 \u0646\u0638\u0631 \u0642\u0631\u0627\u0631 \u062f\u0627\u062f\u0646 \u0645\u0642\u0631\u0631\u0627\u062a \u0627\u062d\u06a9\u0627\u0645 \u0645\u0627\u062f\u0647 (1) \u0642\u0627\u0646\u0648\u0646 \u0627\u062d\u06a9\u0627\u0645 \u062f\u0627\u0626\u0645\u06cc \u0628\u0631\u0646\u0627\u0645\u0647 \u0647\u0627\u06cc \u062a\u0648\u0633\u0639\u0647 \u06a9\u0634\u0648\u0631 \u0648 \u062a\u0628\u0635\u0631\u0647 \u0628\u0646\u062f (\u06cc) \u0645\u0627\u062f\u0647 (28) \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u062d\u0627\u0642 \u0628\u0631\u062e\u06cc \u0645\u0648\u0627\u062f \u0628\u0647 \u0642\u0627\u0646\u0648\u0646 \u062a\u0646\u0638\u06cc\u0645 \u0628\u062e\u0634\u06cc \u0627\u0632 \u0645\u0642\u0631\u0631\u0627\u062a \u0645\u0627\u0644\u06cc \u062f\u0648\u0644\u062a (2) \u0648 \u0628\u0627 \u0631\u0639\u0627\u06cc\u062a \u0645\u0639\u0627\u0641\u06cc\u062a \u0647\u0627\u06cc \u0645\u0642\u0631\u0631 \u062f\u0631 <a href=\"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\/\">\u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u200c\u0647\u0627\u06cc \u0645\u0633\u062a\u0642\u06cc\u0645<\/a>\u060c \u062f\u0631 \u0633\u0627\u0644 1397 \u0645\u0634\u0645\u0648\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0647 \u0646\u0631\u062e \u062f\u0647 \u062f\u0631\u0635\u062f (10%) \u062e\u0648\u0627\u0647\u062f\u0628\u0648\u062f<\/span><span dir=\"LTR\">.<\/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\">2-\u00ad \u0628\u0627 \u062a\u0648\u062c\u0647 \u0628\u0647 \u0627\u0633\u062a\u062b\u0646\u0627\u06cc \u0627\u062d\u06a9\u0627\u0645 \u062a\u0628\u0635\u0631\u0647 \u0647\u0627\u06cc (1) \u0648 (2)\u00a0<\/span><a href=\"https:\/\/karmento.ir\/blog\/%D9%85%D8%A7%D8%AF%D9%87-86-%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;\"><span lang=\"AR-SA\" style=\"border: 1pt none windowtext; padding: 0in;\"><span style=\"text-decoration: none;\">\u0645\u0627\u062f\u0647 86 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0647\u0627\u06cc \u0645\u0633\u062a\u0642\u06cc\u0645<\/span><\/span><\/span><\/a><span lang=\"AR-SA\">\u00a0\u0648 \u0627\u0635\u0644\u0627\u062d\u0627\u062a \u0628\u0639\u062f\u06cc \u0622\u0646 \u0627\u0632 \u0645\u0642\u0631\u0631\u0627\u062a \u0628\u0646\u062f (\u0627\u0644\u0641) \u062a\u0628\u0635\u0631\u0647 6 \u0642\u0627\u0646\u0648\u0646 \u06cc\u0627\u062f\u0634\u062f\u0647\u060c \u0648\u0641\u0642 \u0645\u0641\u0627\u062f \u0628\u0646\u062f \u0645\u0632\u0628\u0648\u0631\u060c \u06a9\u0644\u06cc\u0647 \u0627\u062d\u06a9\u0627\u0645 \u062a\u0628\u0635\u0631\u0647 \u0647\u0627\u06cc 1 \u0648 2 \u0645\u0627\u062f\u0647 \u0648\u0627\u062d\u062f\u0647 \u0642\u0627\u0646\u0648\u0646 \u0627\u0635\u0644\u0627\u062d<\/span><span lang=\"AR-SA\" style=\"border: 1pt none windowtext; padding: 0in;\"><span style=\"text-decoration: none;\">\u00a0\u0645\u0627\u062f\u0647 86 \u0627\u0635\u0644\u0627\u062d\u06cc \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u200c\u0647\u0627\u06cc \u0645\u0633\u062a\u0642\u06cc\u0645<\/span><\/span><span lang=\"AR-SA\">\u00a0\u0645\u0635\u0648\u0628 27\/04\/1396 (\u0627\u0639\u0645 \u0627\u0632 \u0646\u0631\u062e \u0648 \u2026) \u0645\u0637\u0627\u0628\u0642 \u0645\u0642\u0631\u0631\u0627\u062a\u060c \u062f\u0631 \u0633\u0627\u0644 1397 \u06a9\u0645\u0627\u06a9\u0627\u0646 \u0627\u062c\u0631\u0627\u06cc\u06cc \u0645\u06cc\u00ad\u0628\u0627\u0634\u062f.<\/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;\"><strong><span lang=\"AR-SA\" style=\"border: 1pt none windowtext; padding: 0in;\">\u0633\u06cc\u062f \u06a9\u0627\u0645\u0644 \u062a\u0642\u0648\u06cc \u0646\u0698\u0627\u062f<\/span><\/strong><\/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;\"><strong><span lang=\"AR-SA\" style=\"border: 1pt none windowtext; padding: 0in;\">\u0631\u0626\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><\/strong><\/span><\/span><\/span><\/p>\n<p dir=\"RTL\" style=\"margin-bottom: 9px; text-align: justify;\"><span style=\"background: white;\"><span style=\"direction: rtl;\"><span style=\"unicode-bidi: embed;\"><span style=\"line-height: 107%;\"><span style=\"font-weight: normal;\"><span lang=\"AR-SA\"><span style=\"line-height: 107%;\">\u0634\u0645\u0627\u0631\u0647: 200\/97\/21\/\u0635<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p dir=\"RTL\">\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-26497\" data-post-id=\"26497\" >\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-%d8%a8%d8%b1-%d8%af%d8%b1%d8%a2%d9%85%d8%af\/\" 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\/income-tax-qpcldw65hu3nt53vfn4advkxv2ahd5mtzslxospmc8.jpg\" title=\"\u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062f\u0631\u0622\u0645\u062f \u0686\u06cc\u0633\u062a\" alt=\"\u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062f\u0631\u0622\u0645\u062f \u0686\u06cc\u0633\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\" 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%d9%84%db%8c%d8%a7%d8%aa-%d8%a8%d8%b1-%d8%af%d8%b1%d8%a2%d9%85%d8%af\/\" class=\"jet-listing-dynamic-link__link\"><span class=\"jet-listing-dynamic-link__label\">\u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062f\u0631\u0622\u0645\u062f \u0627\u0634\u062e\u0627\u0635 \u062d\u0642\u06cc\u0642\u06cc \u0648 \u062d\u0642\u0648\u0642\u06cc \u0686\u0647 \u0642\u0627\u0646\u0648\u0646\u06cc \u0628\u0631\u0627\u06cc \u0645\u062d\u0627\u0633\u0628\u0647 \u062f\u0627\u0631\u062f\u061f<\/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<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0628\u0631\u0631\u0633\u06cc \u0645\u0627\u062f\u0647 85 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0647\u0627\u06cc \u0645\u0633\u062a\u0642\u06cc\u0645<\/p>\n","protected":false},"author":13,"featured_media":23130,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[267],"tags":[],"class_list":["post-23129","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-267"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v23.9 (Yoast SEO v24.6) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u0645\u0627\u062f\u0647 85 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u0647\u0627\u06cc \u0645\u0633\u062a\u0642\u06cc\u0645+ \u0628\u062e\u0634\u0646\u0627\u0645\u0647\u060c \u062a\u0641\u0633\u06cc\u0631 \u0648 \u0645\u0639\u0627\u0641\u06cc\u062a \u0647\u0627<\/title>\n<meta name=\"description\" content=\"\u0628\u0631\u0627\u0633\u0627\u0633 \u0645\u0627\u062f\u0647 85 \u0642\u0627\u0646\u0648\u0646 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