{"id":31234,"date":"2024-03-03T14:56:59","date_gmt":"2024-03-03T11:26:59","guid":{"rendered":"https:\/\/karmento.ir\/blog\/?p=31234"},"modified":"2024-03-03T15:11:32","modified_gmt":"2024-03-03T11:41:32","slug":"%d9%85%d8%a7%d8%af%d9%87-9-%d9%82%d8%a7%d9%86%d9%88%d9%86-%d9%85%d8%a7%d9%84%db%8c%d8%a7%d8%aa-%d8%a7%d8%b1%d8%b2%d8%b4-%d8%a7%d9%81%d8%b2%d9%88%d8%af%d9%87","status":"publish","type":"post","link":"https:\/\/karmento.ir\/blog\/%d9%85%d8%a7%d8%af%d9%87-9-%d9%82%d8%a7%d9%86%d9%88%d9%86-%d9%85%d8%a7%d9%84%db%8c%d8%a7%d8%aa-%d8%a7%d8%b1%d8%b2%d8%b4-%d8%a7%d9%81%d8%b2%d9%88%d8%af%d9%87\/","title":{"rendered":"\u0645\u0627\u062f\u0647 9 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647"},"content":{"rendered":"<p>\u0639\u0631\u0636\u0647 \u06a9\u0627\u0644\u0627\u0647\u0627 \u0648 \u0627\u0631\u0627\u0626\u0647 \u062e\u062f\u0645\u0627\u062a \u0632\u06cc\u0631 \u0627\u0632 \u067e\u0631\u062f\u0627\u062e\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0648 \u0639\u0648\u0627\u0631\u0636 \u0645\u0639\u0627\u0641 \u0645\u06cc\u0628\u0627\u0634\u062f\u200c:<\/p>\n<p>\u0627\u0644\u0641- \u06a9\u0627\u0644\u0627\u0647\u0627<\/p>\n<p>1-\u06a9\u0644\u06cc\u0647 \u0645\u062d\u0635\u0648\u0644\u0627\u062a \u06a9\u0634\u0627\u0648\u0631\u0632\u06cc \u0641\u0631\u0622\u0648\u0631\u06cc \u0646\u0634\u062f\u0647 \u0645\u0634\u062a\u0645\u0644 \u0628\u0631 \u0645\u062d\u0635\u0648\u0644\u0627\u062a \u062e\u0627\u0645 \u0632\u0631\u0627\u0639\u06cc \u0648 \u0628\u0627\u063a\u06cc\u060c \u06af\u06cc\u0627\u0647\u0627\u0646 \u062f\u0627\u0631\u0648\u06cc\u06cc\u060c \u0645\u062d\u0635\u0648\u0644\u0627\u062a \u0645\u0631\u062a\u0639\u06cc\u060c \u0645\u062d\u0635\u0648\u0644\u0627\u062a \u062c\u0646\u06af\u0644 (\u0627\u0632 \u062c\u0645\u0644\u0647 \u0686\u0648\u0628 \u062e\u0627\u0645)\u060c \u0645\u062d\u0635\u0648\u0644\u0627\u062a \u06af\u0644\u062e\u0627\u0646\u0647 (\u0627\u0632 \u062c\u0645\u0644\u0647 \u0633\u0628\u0632\u06cc\u060c \u0635\u06cc\u0641\u06cc\u060c \u06af\u0644 \u0648 \u06af\u06cc\u0627\u0647 \u0648 \u0627\u0646\u0648\u0627\u0639 \u0642\u0627\u0631\u0686)<\/p>\n<p>\u062a\u0628\u0635\u0631\u0647- \u0641\u0639\u0627\u0644\u06cc\u062a\u200c\u0647\u0627\u06cc \u0645\u0631\u0628\u0648\u0637 \u0628\u0647 \u0645\u0631\u0627\u062d\u0644 \u0628\u0633\u062a\u0647 \u0628\u0646\u062f\u06cc\u060c \u0627\u0646\u0628\u0627\u0631\u062f\u0627\u0631\u06cc \u0648 \u0646\u06af\u0647\u062f\u0627\u0631\u06cc \u0645\u062d\u0635\u0648\u0644 \u062f\u0631 \u062f\u0645\u0627\u06cc \u0645\u0646\u0627\u0633\u0628 \u062f\u0631 \u0633\u0631\u062f\u062e\u0627\u0646\u0647\u060c \u0627\u0646\u062c\u0645\u0627\u062f \u0645\u062d\u0635\u0648\u0644 (\u0634\u0627\u0645\u0644 \u0633\u0631\u062f\u062e\u0627\u0646\u0647)\u060c \u067e\u0627\u06a9 \u06a9\u0631\u062f\u0646\u060c \u062f\u0631\u062c\u0647 \u0628\u0646\u062f\u06cc\u060c \u0628\u0648\u062c\u0627\u0631\u06cc \u0628\u0630\u0648\u0631\u060c \u067e\u0648\u0633\u062a \u06af\u06cc\u0631\u06cc \u0645\u0627\u0646\u0646\u062f \u0634\u0627\u0644\u06cc \u06a9\u0648\u0628\u06cc\u060c \u0634\u0633\u062a\u0634\u0648\u060c \u062a\u0645\u06cc\u0632\u06a9\u0627\u0631\u06cc\u060c \u062a\u0641\u06a9\u06cc\u06a9\u060c \u0647\u0645\u06af\u0646 \u0633\u0627\u0632\u06cc\u060c \u062e\u0634\u06a9 \u06a9\u0631\u062f\u0646 \u0627\u0646\u0648\u0627\u0639 \u0645\u062d\u0635\u0648\u0644\u0627\u062a \u0645\u0627\u0646\u0646\u062f \u0686\u0627\u06cc\u060c \u06a9\u0634\u0645\u0634 \u0648 \u062e\u0631\u0645\u0627 \u0628\u0627 \u0631\u0648\u0634\u200c\u0647\u0627\u06cc \u0645\u062e\u062a\u0644\u0641\u060c \u062a\u0641\u062a \u062f\u0627\u062f\u0646 \u0645\u0627\u0646\u0646\u062f \u067e\u062e\u062a \u0646\u062e\u0648\u062f \u0648 \u067e\u0646\u0628\u0647 \u067e\u0627\u06a9 \u06a9\u0646\u06cc\u060c \u0641\u0631\u0622\u0648\u0631\u06cc \u0645\u062d\u0635\u0648\u0644\u0627\u062a \u06a9\u0634\u0627\u0648\u0631\u0632\u06cc \u0645\u062d\u0633\u0648\u0628 \u0646\u0645\u06cc\u0634\u0648\u062f. \u0627\u0631\u0627\u0626\u0647 \u062e\u062f\u0645\u0627\u062a \u0645\u0632\u0628\u0648\u0631 \u0628\u0647 \u0645\u062d\u0635\u0648\u0644\u0627\u062a \u06a9\u0634\u0627\u0648\u0631\u0632\u06cc \u0645\u0634\u0645\u0648\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a \u0648 \u0639\u0648\u0627\u0631\u0636 \u0641\u0631\u0648\u0634 \u0646\u06cc\u0633\u062a.<\/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<p>2- \u062f\u0627\u0645 \u0632\u0646\u062f\u0647 \u0648 \u062e\u0648\u0631\u0627\u06a9 \u0622\u0646\u060c \u06a9\u0644\u06cc\u0647 \u0645\u0648\u0627\u062f \u0627\u0635\u0644\u06cc \u062a\u0648\u0644\u06cc\u062f \u0645\u062b\u0644 \u062f\u0627\u0645 \u0632\u0646\u062f\u0647 \u0645\u0637\u0627\u0628\u0642 \u067e\u0631\u0648\u0627\u0646\u0647 \u0635\u0627\u062f\u0631\u0647 \u062a\u0648\u0633\u0637 \u0648\u0632\u0627\u0631\u062a \u062c\u0647\u0627\u062f \u06a9\u0634\u0627\u0648\u0631\u0632\u06cc\u060c \u067e\u0648\u0633\u0627\u0644(\u06a9\u0645\u067e\u0648\u0633\u062a)\u060c \u06a9\u0634\u062a \u0628\u0627\u0641\u062a \u0648 \u0628\u0633\u062a\u0631 \u0622\u0645\u0627\u062f\u0647 \u06a9\u0634\u062a \u0628\u0627\u0641\u062a\u061b<\/p>\n<p>\u062a\u0628\u0635\u0631\u0647- \u062f\u0627\u0645 \u0628\u0647 \u062d\u06cc\u0648\u0627\u0646\u0627\u062a\u06cc (\u0634\u0627\u0645\u0644 \u0686\u0647\u0627\u0631\u067e\u0627\u06cc\u0627\u0646\u060c \u067e\u0631\u0646\u062f\u06af\u0627\u0646\u060c \u0622\u0628\u0632\u06cc\u0627\u0646 \u0648 \u062d\u0634\u0631\u0627\u062a) \u0627\u0637\u0644\u0627\u0642 \u0645\u06cc\u06af\u0631\u062f\u062f \u06a9\u0647 \u0628\u0631\u0627\u06cc \u0627\u0645\u0648\u0631 \u062a\u063a\u0630\u06cc\u0647 \u0627\u0646\u0633\u0627\u0646 \u06cc\u0627 \u062f\u0627\u0645 \u0648 \u0641\u0639\u0627\u0644\u06cc\u062a\u200c\u0647\u0627\u06cc \u0627\u0642\u062a\u0635\u0627\u062f\u06cc\u060c \u062a\u0648\u0644\u06cc\u062f\u06cc \u0648 \u0622\u0632\u0645\u0627\u06cc\u0634\u06af\u0627\u0647\u06cc\u060c \u062a\u0648\u0644\u06cc\u062f\u060c \u0646\u06af\u0647\u062f\u0627\u0631\u06cc \u0648 \u067e\u0631\u0648\u0631\u0634 \u062f\u0627\u062f\u0647 \u0645\u06cc \u0634\u0648\u0646\u062f.<\/p>\n<p>3- \u0628\u0630\u0631\u060c \u0646\u0634\u0627\u0621\u060c \u0646\u0647\u0627\u0644\u060c \u0633\u0645 \u0648 \u06a9\u0648\u062f\u061b<\/p>\n<p>4- \u0622\u0628 \u0645\u0635\u0627\u0631\u0641 \u06a9\u0634\u0627\u0648\u0631\u0632\u06cc\u061b<\/p>\n<p>5- \u06a9\u0627\u0644\u0627\u200c\u0647\u0627\u06cc \u0632\u06cc\u0631\u200c:<\/p>\n<p>1-5- \u0634\u06cc\u0631\u060c \u067e\u0646\u06cc\u0631 \u0648 \u0645\u0627\u0633\u062a\u061b<\/p>\n<p>2-5-\u062a\u062e\u0645 \u0645\u0627\u06a9\u06cc\u0627\u0646\u061b<\/p>\n<p>3-5- \u0622\u0631\u062f \u0648 \u0646\u0627\u0646\u061b<\/p>\n<p>4-5- \u0627\u0646\u0648\u0627\u0639 \u06af\u0648\u0634\u062a \u0648 \u0641\u0631\u0622\u0648\u0631\u062f\u0647\u200c\u0647\u0627\u06cc \u06af\u0648\u0634\u062a\u06cc \u0645\u0637\u0627\u0628\u0642 \u0628\u0627 \u0641\u0647\u0631\u0633\u062a\u06cc \u06a9\u0647 \u0647\u0631 \u0633\u0627\u0644 \u0648\u0632\u0627\u0631\u062a \u0628\u0647\u062f\u0627\u0634\u062a\u060c \u062f\u0631\u0645\u0627\u0646 \u0648 \u0622\u0645\u0648\u0632\u0634 \u067e\u0632\u0634\u06a9\u06cc \u062a\u0627 \u067e\u0627\u06cc\u0627\u0646 \u062f\u06cc \u0645\u0627\u0647 \u0628\u0631\u0627\u06cc \u0627\u062c\u0631\u0627\u0621 \u062f\u0631 \u0633\u0627\u0644 \u0628\u0639\u062f \u0628\u0647 \u0633\u0627\u0632\u0645\u0627\u0646 \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0627\u0631\u0633\u0627\u0644 \u0645\u06cc\u06a9\u0646\u062f\u061b<\/p>\n<p>5-5- \u0628\u0631\u0646\u062c\u060c \u062d\u0628\u0648\u0628\u0627\u062a\u060c \u0633\u0648\u06cc\u0627 \u0648 \u067e\u0631\u0648\u062a\u0626\u06cc\u0646 \u0633\u0648\u06cc\u0627\u061b<\/p>\n<p>6-5- \u0627\u0646\u0648\u0627\u0639 \u0631\u0648\u063a\u0646\u200c\u0647\u0627\u06cc \u062e\u0648\u0631\u0627\u06a9\u06cc\u061b \u0627\u0639\u0645 \u0627\u0632 \u06af\u06cc\u0627\u0647\u06cc \u0648 \u062d\u06cc\u0648\u0627\u0646\u06cc<\/p>\n<p>7-5- \u0634\u06cc\u0631\u062e\u0634\u06a9 \u0645\u062e\u0635\u0648\u0635 \u062a\u063a\u0630\u06cc\u0647 \u06a9\u0648\u062f\u06a9\u0627\u0646\u061b<\/p>\n<p>8-5- \u062a\u062e\u0645 \u0645\u0631\u063a \u0646\u0637\u0641\u0647 \u062f\u0627\u0631 \u0648 \u062a\u0628\u062f\u06cc\u0644 \u0622\u0646 \u0628\u0647 \u062c\u0648\u062c\u0647 \u06cc\u06a9 \u0631\u0648\u0632\u0647\u061b<\/p>\n<p>6- \u0627\u0646\u0648\u0627\u0639 \u06a9\u0627\u0644\u0627\u200c\u0647\u0627\u06cc \u0632\u06cc\u0631\u200c:<\/p>\n<p>1-6- \u062e\u0645\u06cc\u0631 \u06a9\u0627\u063a\u0630 \u0648 \u06a9\u0627\u063a\u0630 \u0628\u0627\u0637\u0644\u0647\u061b<\/p>\n<p>2-6- \u062f\u0641\u062a\u0631 \u062a\u062d\u0631\u06cc\u0631\u061b<\/p>\n<p>3-6- \u06a9\u0627\u063a\u0630 \u0686\u0627\u067e\u060c \u062a\u062d\u0631\u06cc\u0631 \u0648 \u0631\u0648\u0632\u0646\u0627\u0645\u0647\u061b<\/p>\n<p>7- \u0646\u0633\u062e\u0647\u200c\u0647\u0627\u06cc \u06a9\u0627\u063a\u0630\u06cc \u0648 \u0627\u0644\u06a9\u062a\u0631\u0648\u0646\u06cc\u06a9\u06cc \u0645\u062d\u0635\u0648\u0644\u0627\u062a \u0632\u06cc\u0631\u200c:<\/p>\n<p>1-7- \u06a9\u062a\u0627\u0628\u061b<\/p>\n<p>2-7- \u0631\u0648\u0632\u0646\u0627\u0645\u0647\u061b<\/p>\n<p>3-7- \u0645\u062c\u0644\u0647 \u0648 \u0646\u0634\u0631\u06cc\u0647\u061b<\/p>\n<p>8- \u06a9\u0627\u0644\u0627\u200c\u0647\u0627\u06cc \u0648\u0627\u0631\u062f\u0647 \u0647\u0645\u0631\u0627\u0647 \u0645\u0633\u0627\u0641\u0631 \u0628\u0631\u0627\u06cc \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0634\u062e\u0635\u06cc \u062a\u0627 \u0645\u06cc\u0632\u0627\u0646 \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0642\u0631\u0631 \u0637\u0628\u0642 \u0642\u0627\u0646\u0648\u0646 \u0627\u0645\u0648\u0631 \u06af\u0645\u0631\u06a9\u06cc\u061b<\/p>\n<p>9- \u0627\u0646\u0648\u0627\u0639 \u0634\u0645\u0634 \u0637\u0644\u0627(\u0648\u0627\u0631\u062f\u0627\u062a\u06cc \u0648 \u062f\u0627\u062e\u0644\u06cc) \u0648 \u0627\u0646\u0648\u0627\u0639 \u062d\u0648\u0627\u0644\u0647\u200c\u0647\u0627\u06cc \u06a9\u0627\u063a\u0630\u06cc \u06cc\u0627 \u0627\u0644\u06a9\u062a\u0631\u0648\u0646\u06cc\u06a9\u06cc \u062f\u0627\u0631\u0627\u06cc \u067e\u0634\u062a\u0648\u0627\u0646\u0647 \u0635\u062f\u062f\u0631\u0635\u062f( %966) \u0637\u0644\u0627<\/p>\n<p>10- \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc \u063a\u06cc\u0631\u0645\u0646\u0642\u0648\u0644 \u0648 \u0627\u0646\u0648\u0627\u0639 \u062d\u0648\u0627\u0644\u0647\u200c\u0647\u0627\u06cc \u06a9\u0627\u063a\u0630\u06cc \u06cc\u0627 \u0627\u0644\u06a9\u062a\u0631\u0648\u0646\u06cc\u06a9\u06cc \u0645\u0628\u062a\u0646\u06cc \u0628\u0631 \u0622\u0646\u0647\u0627\u061b<\/p>\n<p>11- \u0647\u0631\u06af\u0648\u0646\u0647 \u0627\u0646\u062a\u0642\u0627\u0644 \u062f\u0627\u0631\u0627\u06cc\u06cc \u0628\u0647\/ \u0627\u0632 \u0635\u0646\u062f\u0648\u0642\u200c\u0647\u0627\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647 \u06af\u0630\u0627\u0631\u06cc \u067e\u0631\u0648\u0698\u0647 \u0645\u0648\u0636\u0648\u0639 \u0642\u0627\u0646\u0648\u0646 \u062a\u0648\u0633\u0639\u0647 \u0627\u0628\u0632\u0627\u0631\u0647\u0627 \u0648 \u0646\u0647\u0627\u062f\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u062c\u062f\u06cc\u062f \u0628\u0647 \u0645\u0646\u0638\u0648\u0631 \u062a\u0633\u0647\u06cc\u0644 \u0627\u062c\u0631\u0627\u06cc \u0633\u06cc\u0627\u0633\u062a\u200c\u0647\u0627\u06cc \u06a9\u0644\u06cc \u0627\u0635\u0644 \u0686\u0647\u0644 \u0648 \u0686\u0647\u0627\u0631\u0645( 44) \u0642\u0627\u0646\u0648\u0646 \u0627\u0633\u0627\u0633\u06cc \u0645\u0635\u0648\u0628 25\/09\/1388 \u06cc\u0627 \u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc \u0641\u0631\u0639\u06cc \u0635\u0646\u062f\u0648\u0642\u200c\u0647\u0627\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647 \u06af\u0630\u0627\u0631\u06cc \u067e\u0631\u0648\u0698\u0647\u060c \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u0622\u0648\u0631\u062f\u0647 \u063a\u06cc\u0631\u0646\u0642\u062f \u0634\u0631\u06a9\u0627 \u062f\u0631 \u0647\u0645\u0627\u0646 \u0635\u0646\u062f\u0648\u0642\u200c\u0647\u0627\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647 \u06af\u0630\u0627\u0631\u06cc \u067e\u0631\u0648\u0698\u0647\u061b<\/p>\n<p>\u062a\u0628\u0635\u0631\u0647- \u062f\u0631 \u0635\u0648\u0631\u062a\u06cc \u06a9\u0647 \u0645\u0627\u0644\u06a9\u06cc\u062a \u0648 \u0645\u062f\u06cc\u0631\u06cc\u062a \u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc \u0641\u0631\u0639\u06cc \u0635\u0646\u062f\u0648\u0642\u200c\u0647\u0627\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647 \u06af\u0630\u0627\u0631\u06cc \u067e\u0631\u0648\u0698\u0647 \u0645\u062a\u0639\u0644\u0642 \u0628\u0647 \u0635\u0646\u062f\u0648\u0642\u200c\u0647\u0627\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647 \u06af\u0630\u0627\u0631\u06cc \u067e\u0631\u0648\u0698\u0647 \u0645\u0648\u0636\u0648\u0639 \u0642\u0627\u0646\u0648\u0646 \u062a\u0648\u0633\u0639\u0647 \u0627\u0628\u0632\u0627\u0631\u0647\u0627 \u0648 \u0646\u0647\u0627\u062f\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u062c\u062f\u06cc\u062f \u0628\u0647 \u0645\u0646\u0638\u0648\u0631 \u062a\u0633\u0647\u06cc\u0644 \u0627\u062c\u0631\u0627\u06cc \u0633\u06cc\u0627\u0633\u062a\u200c\u0647\u0627\u06cc \u06a9\u0644\u06cc \u0627\u0635\u0644 \u0686\u0647\u0644 \u0648 \u0686\u0647\u0627\u0631\u0645(44)\u0642\u0627\u0646\u0648\u0646 \u0627\u0633\u0627\u0633\u06cc \u0628\u0627\u0634\u062f\u060c \u0647\u0631\u06af\u0648\u0646\u0647 \u0627\u0646\u062a\u0642\u0627\u0644 \u062f\u0627\u0631\u0627\u06cc\u06cc \u0628\u0647\/ \u0627\u0632 \u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc \u0641\u0631\u0639\u06cc \u0635\u0646\u062f\u0648\u0642\u200c\u0647\u0627\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647 \u06af\u0630\u0627\u0631\u06cc \u067e\u0631\u0648\u0698\u0647 \u06a9\u0647 \u0635\u0631\u0641\u0627 \u062f\u0631 \u0631\u0627\u0633\u062a\u0627\u06cc \u0627\u062c\u0631\u0627\u06cc \u067e\u0631\u0648\u0698\u0647 \u0648 \u0645\u0631\u062a\u0628\u0637 \u0628\u0627 \u0648\u0638\u0627\u06cc\u0641 \u0635\u0646\u062f\u0648\u0642\u200c\u0647\u0627\u06cc \u0645\u0630\u06a9\u0648\u0631 \u0628\u0627\u0634\u062f\u060c \u0645\u0634\u0645\u0648\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a \u0648 \u0639\u0648\u0627\u0631\u0636 \u0646\u06cc\u0633\u062a.<\/p>\n<p>12- \u0647\u0631\u06af\u0648\u0646\u0647 \u0627\u0646\u062a\u0642\u0627\u0644 \u062f\u0627\u0631\u0627\u06cc\u06cc \u0627\u0632\/ \u0628\u0647 \u0646\u0647\u0627\u062f \u0648\u0627\u0633\u0637 \u0645\u0648\u0636\u0648\u0639 \u0642\u0627\u0646\u0648\u0646 \u062a\u0648\u0633\u0639\u0647 \u0627\u0628\u0632\u0627\u0631\u0647\u0627 \u0648 \u0646\u0647\u0627\u062f\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u062c\u062f\u06cc\u062f \u0628\u0647 \u0645\u0646\u0638\u0648\u0631 \u062a\u0633\u0647\u06cc\u0644 \u0627\u062c\u0631\u0627\u06cc \u0633\u06cc\u0627\u0633\u062a\u200c\u0647\u0627\u06cc \u06a9\u0644\u06cc \u0627\u0635\u0644 \u0686\u0647\u0644 \u0648 \u0686\u0647\u0627\u0631\u0645 (44) \u0642\u0627\u0646\u0648\u0646 \u0627\u0633\u0627\u0633\u06cc<\/p>\n<p>13- \u0641\u0631\u0634 \u062f\u0633\u062a\u0628\u0627\u0641 \u0648 \u0645\u0648\u0627\u062f \u0627\u0648\u0644\u06cc\u0647 \u0627\u0635\u0644\u06cc \u0622\u0646<\/p>\n<p>14- \u0635\u0646\u0627\u06cc\u0639 \u062f\u0633\u062a\u06cc \u062a\u0648\u0644\u06cc\u062f \u062f\u0627\u062e\u0644 \u0645\u0648\u0636\u0648\u0639 \u0645\u0627\u062f\u0647 (1) \u0642\u0627\u0646\u0648\u0646 \u062d\u0645\u0627\u06cc\u062a \u0627\u0632 \u0647\u0646\u0631\u0645\u0646\u062f\u0627\u0646\u060c \u0627\u0633\u062a\u0627\u062f\u06a9\u0627\u0631\u0627\u0646 \u0648 \u0641\u0639\u0627\u0644\u0627\u0646 \u0635\u0646\u0627\u06cc\u0639 \u062f\u0633\u062a\u06cc \u0645\u0635\u0648\u0628 26\/10\/1396\u0645\u0637\u0627\u0628\u0642 \u0641\u0647\u0631\u0633\u062a\u06cc \u06a9\u0647 \u062a\u0627 \u067e\u0627\u06cc\u0627\u0646 \u062f\u06cc \u0645\u0627\u0647 \u0647\u0631 \u0633\u0627\u0644 \u062a\u0648\u0633\u0637 \u0648\u0632\u0627\u0631\u062a \u0645\u06cc\u0631\u0627\u062b \u0641\u0631\u0647\u0646\u06af\u06cc\u060c \u06af\u0631\u062f\u0634\u06af\u0631\u06cc \u0648 \u0635\u0646\u0627\u06cc\u0639 \u062f\u0633\u062a\u06cc \u067e\u06cc\u0634\u0646\u0647\u0627\u062f \u0645\u06cc\u0634\u0648\u062f \u0648 \u0628\u0647 \u062a\u0635\u0648\u06cc\u0628 \u0648\u0632\u06cc\u0631 \u0627\u0645\u0648\u0631 \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u0648 \u062f\u0627\u0631\u0627\u06cc\u06cc \u0645\u06cc\u0631\u0633\u062f\u061b<\/p>\n<p>15-\u0627\u0646\u0648\u0627\u0639 \u062f\u0627\u0631\u0648 \u0648 \u0648\u0627\u06a9\u0633\u0646 (\u0627\u0646\u0633\u0627\u0646\u06cc \u0648 \u062f\u0627\u0645\u06cc\u060c) \u0644\u0648\u0627\u0632\u0645 \u0645\u0635\u0631\u0641\u06cc \u062f\u0631\u0645\u0627\u0646\u06cc \u0648 \u0644\u0648\u0627\u0632\u0645 \u062a\u0648\u0627\u0646\u0628\u062e\u0634\u06cc\u061b<\/p>\n<p>16- \u0631\u0627\u062f\u0627\u0631 \u0648 \u062a\u062c\u0647\u06cc\u0632\u0627\u062a \u06a9\u0645\u06a9 \u0646\u0627\u0648\u0628\u0631\u06cc \u0647\u0648\u0627\u0646\u0648\u0631\u062f\u06cc\u060c \u062a\u062c\u0647\u06cc\u0632\u0627\u062a \u0646\u0638\u0627\u0645\u06cc \u0648 \u0627\u0637\u0644\u0627\u0639\u0627\u062a\u06cc \u0645\u0648\u0636\u0648\u0639 \u0628\u0646\u062f\u0647\u0627\u06cc &#8220;\u067e&#8221;\u060c &#8220;\u062a&#8221; \u0648 &#8220;\u062b&#8221; \u0645\u0627\u062f\u0647 (119) \u0642\u0627\u0646\u0648\u0646 \u0627\u0645\u0648\u0631 \u06af\u0645\u0631\u06a9\u06cc \u0628\u0627 \u0631\u0639\u0627\u06cc\u062a \u062a\u0631\u062a\u06cc\u0628\u0627\u062a \u0645\u0642\u0631\u0631 \u062f\u0631 \u0628\u0646\u062f\u200c\u0647\u0627\u06cc \u0645\u0630\u06a9\u0648\u0631.<\/p>\n<p>\u062a\u0628\u0635\u0631\u0647- \u0645\u0639\u0627\u0641\u06cc\u062a \u0627\u06cc\u0646 \u062c\u0632\u0621 \u062f\u0631 \u062e\u0635\u0648\u0635 \u0627\u0642\u0644\u0627\u0645 \u0645\u0648\u0636\u0648\u0639 \u0628\u0646\u062f &#8220;\u067e&#8221; \u0645\u0627\u062f\u0647 (119) \u0642\u0627\u0646\u0648\u0646 \u0627\u0645\u0648\u0631 \u06af\u0645\u0631\u06a9\u06cc \u062f\u0631 \u062d\u0648\u0632\u0647 \u062f\u0641\u0627\u0639\u06cc \u0628\u0627 \u062a\u0627\u06cc\u06cc\u062f \u0648\u0632\u0627\u0631\u062a \u062f\u0641\u0627\u0639 \u0648 \u067e\u0634\u062a\u06cc\u0628\u0627\u0646\u06cc \u0646\u06cc\u0631\u0648\u200c\u0647\u0627\u06cc \u0645\u0633\u0644\u062d \u0642\u0627\u0628\u0644 \u0627\u0639\u0645\u0627\u0644 \u0627\u0633\u062a.<\/p>\n<p>17- \u062a\u062c\u0647\u06cc\u0632\u0627\u062a \u0648 \u0627\u0642\u0644\u0627\u0645 \u0628\u0627 \u06a9\u0627\u0631\u0628\u0631\u062f \u0635\u0631\u0641\u0627 \u062f\u0641\u0627\u0639\u06cc\u060c \u0646\u0638\u0627\u0645\u06cc\u060c \u0627\u0646\u062a\u0638\u0627\u0645\u06cc\u060c \u0627\u0645\u0646\u06cc\u062a\u06cc \u0648 \u0627\u0637\u0644\u0627\u0639\u0627\u062a\u06cc. \u0641\u0647\u0631\u0633\u062a \u0627\u06cc\u0646 \u062a\u062c\u0647\u06cc\u0632\u0627\u062a \u0648 \u0627\u0642\u0644\u0627\u0645 \u0628\u0627 \u067e\u06cc\u0634\u0646\u0647\u0627\u062f \u0648\u0632\u0627\u0631\u062a \u062f\u0641\u0627\u0639 \u0648 \u067e\u0634\u062a\u06cc\u0628\u0627\u0646\u06cc \u0646\u06cc\u0631\u0648\u200c\u0647\u0627\u06cc \u0645\u0633\u0644\u062d \u0648 \u0647\u0645\u0627\u0647\u0646\u06af\u06cc \u0633\u062a\u0627\u062f \u06a9\u0644 \u0646\u06cc\u0631\u0648\u200c\u0647\u0627\u06cc \u0645\u0633\u0644\u062d \u0628\u0647 \u062a\u0635\u0648\u06cc\u0628 \u0647\u06cc\u0627\u062a \u0648\u0632\u06cc\u0631\u0627\u0646 \u0645\u06cc\u0631\u0633\u062f.<\/p>\n<p>\u062a\u0628\u0635\u0631\u0647 1- \u0648\u0627\u0631\u062f\u0627\u062a \u06a9\u0627\u0644\u0627\u200c\u0647\u0627\u06cc \u0645\u0648\u0636\u0648\u0639 \u062c\u0632\u0621\u200c\u0647\u0627\u06cc (2) \u060c (6) \u060c (7) \u060c (9) \u060c (13) \u060c (16) \u0648 (17) \u0628\u0646\u062f &#8220;\u0627\u0644\u0641 &#8221; \u0627\u06cc\u0646 \u0645\u0627\u062f\u0647 \u0645\u0639\u0627\u0641 \u0627\u0632 \u067e\u0631\u062f\u0627\u062e\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0648 \u0639\u0648\u0627\u0631\u0636 \u0645\u06cc \u0628\u0627\u0634\u062f. \u0648\u0627\u0631\u062f\u0627\u062a \u06a9\u0627\u0644\u0627\u200c\u0647\u0627\u06cc \u0645\u0648\u0636\u0648\u0639 \u062c\u0632\u0621\u200c\u0647\u0627\u06cc (1) \u060c (3) \u0648 (5) \u0628\u0646\u062f &#8220;\u0627\u0644\u0641 &#8221; \u0627\u06cc\u0646 \u0645\u0627\u062f\u0647 \u0645\u0634\u0645\u0648\u0644 \u0645\u0639\u0627\u0641\u06cc\u062a \u0646\u0628\u0648\u062f\u0647 \u0648 \u0645\u0627\u0644\u06cc\u0627\u062a \u0648 \u0639\u0648\u0627\u0631\u0636 \u0628\u0627 \u0646\u0631\u062e \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f \u0646\u0647 \u062f\u0631\u0635\u062f(9%) \u062f\u0631 \u0645\u0628\u0627\u062f\u06cc \u06af\u0645\u0631\u06a9\u06cc \u0628\u0647 \u0622\u0646 \u062a\u0639\u0644\u0642 \u0645\u06cc\u06af\u06cc\u0631\u062f. \u0639\u0631\u0636\u0647 \u0627\u06cc\u0646 \u06a9\u0627\u0644\u0627\u0647\u0627 \u062f\u0631 \u062f\u0627\u062e\u0644 \u06a9\u0634\u0648\u0631\u060c \u0645\u0627\u0646\u0646\u062f \u0639\u0631\u0636\u0647 \u06a9\u0627\u0644\u0627\u200c\u0647\u0627\u06cc \u0645\u0634\u0627\u0628\u0647 \u062f\u0627\u062e\u0644\u06cc \u0627\u0632 \u067e\u0631\u062f\u0627\u062e\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0648 \u0639\u0648\u0627\u0631\u0636 \u0645\u0639\u0627\u0641 \u0627\u0633\u062a. \u062f\u0631 \u062e\u0635\u0648\u0635 \u062c\u0632\u0621 (15) \u0627\u06cc\u0646 \u0628\u0646\u062f\u060c \u062f\u0631 \u0635\u0648\u0631\u062a\u06cc \u06a9\u0647 \u0628\u0627 \u062a\u0627\u06cc\u06cc\u062f \u0648\u0632\u06cc\u0631 \u0628\u0647\u062f\u0627\u0634\u062a\u060c \u062f\u0631\u0645\u0627\u0646 \u0648 \u0622\u0645\u0648\u0632\u0634 \u067e\u0632\u0634\u06a9\u06cc \u06a9\u0627\u0644\u0627\u06cc \u0645\u0648\u0631\u062f \u0646\u0638\u0631 \u0645\u0634\u0627\u0628\u0647 \u062f\u0627\u062e\u0644\u06cc \u0646\u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u062f\u060c \u0648\u0627\u0631\u062f\u0627\u062a \u0622\u0646 \u0627\u0632 \u067e\u0631\u062f\u0627\u062e\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0648 \u0639\u0648\u0627\u0631\u0636 \u0645\u0639\u0627\u0641 \u0645\u06cc\u0628\u0627\u0634\u062f \u0648 \u0627\u06af\u0631 \u0648\u0627\u0631\u062f\u0627\u062a \u06a9\u0627\u0644\u0627\u06cc \u0645\u0648\u0631\u062f\u0646\u0638\u0631 \u0628\u0647 \u062f\u0644\u06cc\u0644 \u06a9\u0645\u0628\u0648\u062f \u062a\u0648\u0644\u06cc\u062f \u062f\u0627\u062e\u0644 \u0646\u0633\u0628\u062a \u0628\u0647 \u0646\u06cc\u0627\u0632 \u0628\u0627\u0632\u0627\u0631\u060c \u0636\u0631\u0648\u0631\u062a \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u062f\u060c \u0648\u0627\u0631\u062f\u0627\u062a \u06a9\u0627\u0644\u0627\u06cc \u0645\u0632\u0628\u0648\u0631 \u0628\u0627 \u0631\u0639\u0627\u06cc\u062a \u0642\u0627\u0646\u0648\u0646 \u062d\u062f\u0627\u06a9\u062b\u0631 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u062a\u0648\u0627\u0646 \u062a\u0648\u0644\u06cc\u062f\u06cc \u0648 \u062e\u062f\u0645\u0627\u062a\u06cc \u06a9\u0634\u0648\u0631 \u0648 \u062d\u0645\u0627\u06cc\u062a \u0627\u0632 \u06a9\u0627\u0644\u0627\u06cc \u0627\u06cc\u0631\u0627\u0646\u06cc\u060c \u0645\u0634\u0645\u0648\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a \u0648 \u0639\u0648\u0627\u0631\u0636 \u0628\u0627 \u0646\u0631\u062e \u0633\u0647 \u062f\u0631\u0635\u062f(3%)\u062f\u0631 \u0645\u0628\u0627\u062f\u06cc \u06af\u0645\u0631\u06a9\u06cc \u0645\u06cc\u0628\u0627\u0634\u062f. \u0639\u0631\u0636\u0647 \u0627\u06cc\u0646 \u06a9\u0627\u0644\u0627\u0647\u0627 \u062f\u0631 \u062f\u0627\u062e\u0644 \u06a9\u0634\u0648\u0631\u060c \u0645\u0627\u0646\u0646\u062f \u0639\u0631\u0636\u0647 \u06a9\u0627\u0644\u0627\u200c\u0647\u0627\u06cc \u0645\u0634\u0627\u0628\u0647 \u062f\u0627\u062e\u0644\u06cc \u0627\u0632 \u067e\u0631\u062f\u0627\u062e\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0648 \u0639\u0648\u0627\u0631\u0636 \u0645\u0639\u0627\u0641 \u0627\u0633\u062a.<\/p>\n<p>\u062a\u0628\u0635\u0631\u0647 2- \u062a\u0648\u0644\u06cc\u062f\u06a9\u0646\u0646\u062f\u06af\u0627\u0646 \u0648 \u06cc\u0627 \u0639\u0631\u0636\u0647 \u06a9\u0646\u0646\u062f\u06af\u0627\u0646 \u06a9\u0627\u0644\u0627\u200c\u0647\u0627\u06cc \u0645\u0648\u0636\u0648\u0639 \u0627\u06cc\u0646 \u0628\u0646\u062f \u0645\u06a9\u0644\u0641\u0646\u062f \u06a9\u0647 \u0628\u0631\u0686\u0633\u0628 \u0645\u0639\u0627\u0641\u06cc\u062a \u0627\u0632 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0631\u0627 \u0628\u0631 \u0631\u0648\u06cc \u0628\u0633\u062a\u0647 \u0628\u0646\u062f\u06cc \u06a9\u0627\u0644\u0627\u200c\u0647\u0627\u06cc \u0645\u0630\u06a9\u0648\u0631 \u062f\u0631\u062c \u0646\u0645\u0627\u06cc\u0646\u062f. \u0633\u0627\u0632\u0645\u0627\u0646 \u0645\u06a9\u0644\u0641 \u0627\u0633\u062a \u0641\u0647\u0631\u0633\u062a \u06a9\u0627\u0644\u0627\u0647\u0627 \u0648 \u062e\u062f\u0645\u0627\u062a \u0645\u0639\u0627\u0641 \u0627\u0632 \u0645\u0627\u0644\u06cc\u0627\u062a \u0648 \u0639\u0648\u0627\u0631\u0636 \u0631\u0627 \u0627\u0632 \u0637\u0631\u06cc\u0642 \u0634\u06cc\u0648\u0647\u200c\u0647\u0627\u06cc \u0645\u0646\u0627\u0633\u0628 \u0627\u0632 \u062c\u0645\u0644\u0647 \u062f\u0631\u062c \u062f\u0631 \u0633\u0627\u0645\u0627\u0646\u0647 \u0639\u0645\u0644\u06cc\u0627\u062a \u0627\u0644\u06a9\u062a\u0631\u0648\u0646\u06cc\u06a9\u06cc \u0633\u0627\u0632\u0645\u0627\u0646 \u0628\u0647 \u0627\u0637\u0644\u0627\u0639 \u0639\u0645\u0648\u0645 \u0645\u0631\u062f\u0645 \u0628\u0631\u0633\u0627\u0646\u062f. \u0633\u0627\u0632\u0645\u0627\u0646 \u0645\u06a9\u0644\u0641 \u0627\u0633\u062a \u0627\u0645\u06a9\u0627\u0646 \u062f\u0631\u06cc\u0627\u0641\u062a \u06af\u0632\u0627\u0631\u0634\u200c\u0647\u0627\u06cc \u0645\u0631\u062f\u0645\u06cc \u0645\u0628\u0646\u06cc \u0628\u0631 \u062f\u0631\u06cc\u0627\u0641\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0648 \u0639\u0648\u0627\u0631\u0636 \u062a\u0648\u0633\u0637 \u0639\u0631\u0636\u0647 \u06a9\u0646\u0646\u062f\u06af\u0627\u0646 \u06a9\u0627\u0644\u0627\u0647\u0627 \u0648 \u062e\u062f\u0645\u0627\u062a \u0645\u0639\u0627\u0641 \u0627\u0632 \u0645\u0627\u0644\u06cc\u0627\u062a \u0648 \u0639\u0648\u0627\u0631\u0636 \u0631\u0627 \u0627\u0632 \u0637\u0631\u06cc\u0642 \u0633\u0627\u0645\u0627\u0646\u0647 \u0639\u0645\u0644\u06cc\u0627\u062a \u0627\u0644\u06a9\u062a\u0631\u0648\u0646\u06cc\u06a9\u06cc \u062e\u0648\u062f \u0648 \u0627\u0633\u062a\u0631\u062f\u0627\u062f \u0645\u0628\u0627\u0644\u063a \u0627\u0636\u0627\u0641\u0647 \u062f\u0631\u06cc\u0627\u0641\u062a\u06cc \u0627\u0632 \u062e\u0631\u06cc\u062f\u0627\u0631\u0627\u0646 \u0641\u0631\u0627\u0647\u0645 \u0646\u0645\u0627\u06cc\u062f. \u062f\u0631\u06cc\u0627\u0641\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0648 \u0639\u0648\u0627\u0631\u0636 \u0627\u0632 \u06a9\u0627\u0644\u0627\u0647\u0627 \u0648 \u062e\u062f\u0645\u0627\u062a \u0645\u0639\u0627\u0641 \u062a\u0648\u0633\u0637 \u0639\u0631\u0636\u0647 \u06a9\u0646\u0646\u062f\u06af\u0627\u0646 \u0622\u0646\u0647\u0627 \u0645\u0634\u0645\u0648\u0644 \u062c\u0631\u06cc\u0645\u0647 \u0627\u06cc \u0645\u0639\u0627\u062f\u0644 \u062f\u0648 \u0628\u0631\u0627\u0628\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a \u0648 \u0639\u0648\u0627\u0631\u0636 \u062f\u0631\u06cc\u0627\u0641\u062a\u06cc \u0628\u0648\u062f\u0647 \u0648 \u0642\u0627\u0628\u0644 \u0628\u062e\u0634\u0648\u062f\u06af\u06cc \u0646\u0645\u06cc\u0628\u0627\u0634\u062f. \u0633\u0627\u0632\u0645\u0627\u0646 \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0645\u06a9\u0644\u0641 \u0627\u0633\u062a \u062d\u062f\u0627\u06a9\u062b\u0631 \u0633\u0647 \u0645\u0627\u0647 \u067e\u0633 \u0627\u0632 \u062f\u0631\u06cc\u0627\u0641\u062a \u06af\u0632\u0627\u0631\u0634\u060c \u0646\u0633\u0628\u062a \u0628\u0647 \u062a\u0627\u06cc\u06cc\u062f \u06cc\u0627 \u0631\u062f \u0648 \u062d\u0633\u0628 \u0645\u0648\u0631\u062f \u0627\u0633\u062a\u0631\u062f\u0627\u062f \u0645\u0628\u0627\u0644\u063a \u0627\u0636\u0627\u0641\u0647 \u062f\u0631\u06cc\u0627\u0641\u062a\u06cc \u0627\u0632 \u062e\u0631\u06cc\u062f\u0627\u0631\u0627\u0646 \u0627\u0642\u062f\u0627\u0645 \u0646\u0645\u0627\u06cc\u062f. \u0646\u062d\u0648\u0647 \u0627\u0633\u062a\u0631\u062f\u0627\u062f \u0627\u06cc\u0646 \u0645\u0628\u0627\u0644\u063a \u0628\u0647 \u0645\u0648\u062c\u0628 \u062f\u0633\u062a\u0648\u0631\u0627\u0644\u0639\u0645\u0644\u06cc \u0627\u0633\u062a \u06a9\u0647 \u062d\u062f\u0627\u06a9\u062b\u0631 \u067e\u0633 \u0627\u0632 \u0633\u0647 \u0645\u0627\u0647 \u0627\u0632 \u0644\u0627\u0632\u0645 \u0627\u0644\u0627\u062c\u0631\u0627\u0621 \u0634\u062f\u0646 \u0627\u06cc\u0646 \u0642\u0627\u0646\u0648\u0646 \u062a\u0648\u0633\u0637 \u0633\u0627\u0632\u0645\u0627\u0646 \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0628\u0627 \u0647\u0645\u06a9\u0627\u0631\u06cc \u0627\u062a\u0627\u0642 \u0628\u0627\u0632\u0631\u06af\u0627\u0646\u06cc\u060c \u0635\u0646\u0627\u06cc\u0639\u060c \u0645\u0639\u0627\u062f\u0646 \u0648 \u06a9\u0634\u0627\u0648\u0631\u0632\u06cc \u0627\u06cc\u0631\u0627\u0646 \u062a\u0647\u06cc\u0647 \u0648 \u0628\u0647 \u062a\u0635\u0648\u06cc\u0628 \u0648\u0632\u06cc\u0631\u0627\u0645\u0648\u0631 \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u0648 \u062f\u0627\u0631\u0627\u06cc\u06cc \u0645\u06cc\u0631\u0633\u062f.<\/p>\n<p>\u062a\u0628\u0635\u0631\u0647 3- \u0648\u0627\u0631\u062f\u0627\u062a \u06a9\u0627\u0644\u0627\u0647\u0627\u06cc \u0627\u0647\u062f\u0627\u06cc\u06cc \u0628\u0647 \u0635\u0648\u0631\u062a \u0628\u0644\u0627\u0639\u0648\u0636 \u0628\u0647 \u062c\u0645\u0639\u06cc\u062a \u0647\u0644\u0627\u0644 \u0627\u062d\u0645\u0631 \u062c\u0645\u0647\u0648\u0631\u06cc \u0627\u0633\u0644\u0627\u0645\u06cc \u0627\u06cc\u0631\u0627\u0646\u060c \u0633\u0627\u0632\u0645\u0627\u0646 \u0627\u0648\u0631\u0698\u0627\u0646\u0633 \u06a9\u0634\u0648\u0631\u060c \u0633\u0627\u0632\u0645\u0627\u0646 \u0628\u0647\u0632\u06cc\u0633\u062a\u06cc\u060c \u0622\u0633\u062a\u0627\u0646\u200c\u0647\u0627\u06cc \u0645\u0642\u062f\u0633\u0647 \u0648 \u06a9\u0645\u06cc\u062a\u0647 \u0627\u0645\u062f\u0627\u062f \u0627\u0645\u0627\u0645 \u062e\u0645\u06cc\u0646\u06cc(\u0631\u0647) \u0628\u0627 \u062a\u0627\u06cc\u06cc\u062f \u0648\u0632\u06cc\u0631 \u0627\u0645\u0648\u0631 \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u0648 \u062f\u0627\u0631\u0627\u06cc\u06cc\u060c \u062d\u0648\u0632\u0647\u200c\u0647\u0627\u06cc \u0639\u0644\u0645\u06cc\u0647 \u0628\u0627 \u062a\u0627\u06cc\u06cc\u062f \u0645\u0631\u06a9\u0632 \u0645\u062f\u06cc\u0631\u06cc\u062a \u062d\u0648\u0632\u0647 \u0639\u0644\u0645\u06cc\u0647 \u0627\u0633\u062a\u0627\u0646 \u0645\u0631\u0628\u0648\u0637\u0647 \u0648 \u0645\u0648\u0633\u0633\u0627\u062a \u062e\u06cc\u0631\u06cc\u0647 \u0628\u0627 \u062a\u0627\u06cc\u06cc\u062f \u0645\u0631\u0627\u062c\u0639 \u0635\u0627\u062f\u0631\u06a9\u0646\u0646\u062f\u0647 \u0645\u062c\u0648\u0632 \u0622\u0646\u0647\u0627 \u0648 \u062a\u0627\u06cc\u06cc\u062f \u0648\u0632\u06cc\u0631 \u0627\u0645\u0648\u0631 \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u0648 \u062f\u0627\u0631\u0627\u06cc\u06cc \u0627\u0632 \u067e\u0631\u062f\u0627\u062e\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0648 \u0639\u0648\u0627\u0631\u0636 \u0645\u0639\u0627\u0641 \u0627\u0633\u062a\u061b<\/p>\n<p>\u062a\u0628\u0635\u0631\u0647 4- \u0627\u0639\u0645\u0627\u0644 \u0645\u0639\u0627\u0641\u06cc\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u062f\u0631 \u062e\u0635\u0648\u0635 \u0645\u0648\u0627\u062f \u062e\u0648\u0631\u0627\u06a9\u06cc \u0645\u0630\u06a9\u0648\u0631 \u062f\u0631 \u0627\u062c\u0632\u0627\u06cc \u0627\u06cc\u0646 \u0628\u0646\u062f\u060c \u0645\u0646\u0648\u0637 \u0628\u0647 \u0627\u062e\u0630 \u06af\u0648\u0627\u0647\u06cc \u0633\u0644\u0627\u0645\u062a \u0645\u062d\u0635\u0648\u0644 \u0627\u0632 \u0645\u0631\u0627\u062c\u0639 \u0642\u0627\u0646\u0648\u0646\u06cc \u0630\u06cc \u0635\u0644\u0627\u062d \u0627\u0632 \u0642\u0628\u06cc\u0644 \u0633\u0627\u0632\u0645\u0627\u0646 \u0645\u0644\u06cc \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f \u0627\u06cc\u0631\u0627\u0646 \u0648 \u0633\u0627\u0632\u0645\u0627\u0646 \u063a\u0630\u0627 \u0648 \u062f\u0627\u0631\u0648 \u0627\u0633\u062a.<\/p>\n\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=\"\"><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-29851\" data-post-id=\"29851\" >\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%a7%d8%b1%d8%b2%d8%b4-%d8%a7%d9%81%d8%b2%d9%88%d8%af%d9%87-%da%a9%d8%a7%d9%84%d8%a7%d9%87%d8%a7%db%8c-%d8%ae%d8%a7%d8%b5\/\" 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\/value-added-tax-certain-goods-qpcldf922tgi05sg6ft04zun64lvilrnxgv71tepg8.jpg\" title=\"\u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u06a9\u0627\u0644\u0627\u0647\u0627\u06cc \u062e\u0627\u0635\" alt=\"\u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u06a9\u0627\u0644\u0627\u0647\u0627\u06cc \u062e\u0627\u0635\" 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%a7%d8%b1%d8%b2%d8%b4-%d8%a7%d9%81%d8%b2%d9%88%d8%af%d9%87-%da%a9%d8%a7%d9%84%d8%a7%d9%87%d8%a7%db%8c-%d8%ae%d8%a7%d8%b5\/\" class=\"jet-listing-dynamic-link__link\"><span class=\"jet-listing-dynamic-link__label\">\u0646\u0631\u062e \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u06a9\u0627\u0644\u0627\u0647\u0627\u06cc \u062e\u0627\u0635 \u0686\u0642\u062f\u0631 \u0627\u0633\u062a\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\n<p>\u0628- \u062e\u062f\u0645\u0627\u062a<\/p>\n<p>1- \u062e\u062f\u0645\u0627\u062a \u062f\u0631\u0645\u0627\u0646\u06cc\u060c \u062a\u0634\u062e\u06cc\u0635\u06cc \u0648 \u067e\u06cc\u0634\u06af\u06cc\u0631\u06cc\u060c \u062e\u062f\u0645\u0627\u062a \u062a\u0648\u0627\u0646\u0628\u062e\u0634\u06cc \u0648 \u062d\u0645\u0627\u06cc\u062a\u06cc \u0648 \u062e\u062f\u0645\u0627\u062a \u0622\u0631\u0627\u0645\u0633\u062a\u0627\u0646 \u0647\u0627\u061b<\/p>\n<p>2- \u062e\u062f\u0645\u0627\u062a \u062f\u0631\u0645\u0627\u0646\u06cc \u0648 \u067e\u06cc\u0634\u06af\u06cc\u0631\u06cc \u062f\u0627\u0645\u06cc \u0648 \u06af\u06cc\u0627\u0647\u06cc\u060c \u0648\u0627\u062d\u062f\u200c\u0647\u0627\u06cc \u0645\u0627\u0634\u06cc\u0646\u06cc \u06a9\u0631\u062f\u0646 (\u0645\u06a9\u0627\u0646\u06cc\u0632\u0627\u0633\u06cc\u0648\u0646) \u0622\u0628 \u06a9\u0634\u0627\u0648\u0631\u0632\u06cc\u060c \u06a9\u0634\u062a \u0628\u0627\u0641\u062a \u0648 \u062a\u0648\u0644\u06cc\u062f \u0627\u0646\u062f\u0627\u0645\u200c\u0647\u0627\u06cc \u062a\u06a9\u062b\u06cc\u0631\u06cc \u06af\u06cc\u0627\u0647\u0627\u0646\u061b<\/p>\n<p>3- \u062e\u062f\u0645\u0627\u062a \u0632\u06cc\u0646\u06a9\u060c \u0686\u0627\u067e\u060c \u0627\u0646\u062a\u0634\u0627\u0631 \u0631\u0648\u0632\u0646\u0627\u0645\u0647 \u0627\u0639\u0645 \u0627\u0632 \u06a9\u0627\u063a\u0630\u06cc \u06cc\u0627 \u0627\u0644\u06a9\u062a\u0631\u0648\u0646\u06cc\u06a9\u06cc\u060c \u06a9\u062a\u0627\u0628\u060c \u0646\u0634\u0631\u06cc\u0647 \u0648 \u062e\u062f\u0645\u0627\u062a \u0646\u0634\u0631 \u0648 \u062a\u0648\u0632\u06cc\u0639 \u0622\u0646\u0647\u0627 \u0628\u0647 \u0627\u0633\u062a\u062b\u0646\u0627\u06cc \u0645\u0648\u0633\u0633\u0627\u062a \u06a9\u0645\u06a9 \u0622\u0645\u0648\u0632\u0634\u06cc \u0648 \u06a9\u0646\u06a9\u0648\u0631 \u0648 \u0647\u0631\u06af\u0648\u0646\u0647 \u062a\u0628\u0644\u06cc\u063a\u0627\u062a \u06a9\u0627\u0644\u0627\u0647\u0627 \u0648 \u062e\u062f\u0645\u0627\u062a \u062f\u0627\u062e\u0644\u06cc \u062f\u0631 \u0631\u0648\u0632\u0646\u0627\u0645\u0647 \u0647\u0627 \u0648 \u0646\u0634\u0631\u06cc\u0627\u062a\u061b<\/p>\n<p>4- \u0627\u0631\u0627\u0626\u0647 \u062e\u062f\u0645\u0627\u062a\u06cc \u06a9\u0647 \u0645\u0627\u0628\u0647 \u0627\u0632\u0627\u06cc \u0622\u0646 \u0628\u0647 \u0635\u0648\u0631\u062a \u062d\u0642\u0648\u0642 \u0648 \u062f\u0633\u062a\u0645\u0632\u062f \u067e\u0631\u062f\u0627\u062e\u062a \u0645\u06cc\u0634\u0648\u062f \u062f\u0631 \u0635\u0648\u0631\u062a\u06cc\u06a9\u0647 \u0645\u0634\u0645\u0648\u0644 \u0641\u0635\u0644 <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> \u0645\u0648\u0636\u0648\u0639 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u200c\u0647\u0627\u06cc \u0645\u0633\u062a\u0642\u06cc\u0645 \u0628\u0627\u0634\u062f\u061b<\/p>\n<p>\u062a\u0628\u0635\u0631\u0647- \u062f\u0631 \u0627\u0631\u0627\u0626\u0647 \u062e\u062f\u0645\u062a \u062a\u0648\u0633\u0637 \u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc \u062a\u0627\u0645\u06cc\u0646 \u0646\u06cc\u0631\u0648\u06cc \u0627\u0646\u0633\u0627\u0646\u06cc \u0648 \u0634\u0631\u06a9\u062a \u0647\u0627\u06cc\u06cc \u06a9\u0647 \u0627\u0632 \u0637\u0631\u06cc\u0642 \u0642\u0631\u0627\u0631\u062f\u0627\u062f\u200c\u0647\u0627\u06cc \u062d\u062c\u0645\u06cc \u062e\u062f\u0645\u0627\u062a \u062e\u0648\u062f \u0631\u0627 \u0628\u0627 \u062f\u0631 \u0627\u062e\u062a\u06cc\u0627\u0631 \u06af\u0630\u0627\u0634\u062a\u0646 \u0646\u06cc\u0631\u0648\u06cc \u06a9\u0627\u0631 \u0628\u0647 \u0645\u062a\u0642\u0627\u0636\u06cc \u0627\u0631\u0627\u0626\u0647 \u0645\u06cc\u06a9\u0646\u0646\u062f (\u0645\u0627\u0646\u0646\u062f \u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc \u0627\u0631\u0627\u0626\u0647 \u062f\u0647\u0646\u062f\u0647 \u062e\u062f\u0645\u0627\u062a \u067e\u0631\u0633\u062a\u0627\u0631\u06cc \u0648 \u062e\u062f\u0645\u0627\u062a \u0646\u0638\u0627\u0641\u062a\u06cc)\u060c \u0628\u062e\u0634\u06cc \u0627\u0632 \u0642\u0631\u0627\u0631\u062f\u0627\u062f \u06a9\u0647 \u0645\u0631\u0628\u0648\u0637 \u0628\u0647 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u062d\u0642\u0648\u0642 \u0648 \u062f\u0633\u062a\u0645\u0632\u062f \u0627\u0633\u062a\u060c \u0645\u0639\u0627\u0641 \u0645\u06cc\u0628\u0627\u0634\u062f. \u062d\u06a9\u0645 \u0627\u06cc\u0646 \u0628\u0646\u062f \u0645\u0634\u0631\u0648\u0637 \u0628\u0647 \u062a\u0627\u06cc\u06cc\u062f \u0645\u06cc\u0632\u0627\u0646 \u062d\u0642\u0648\u0642 \u0648 \u062f\u0633\u062a\u0645\u0632\u062f \u0648 \u0645\u0632\u0627\u06cc\u0627 \u062a\u0648\u0633\u0637 \u0633\u0627\u0632\u0645\u0627\u0646 \u0628\u06cc\u0645\u0647 \u06af\u0631 \u0627\u0633\u062a.<\/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=\"\"><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\n<p>5- \u0639\u0645\u0644\u06cc\u0627\u062a \u0648 \u062e\u062f\u0645\u0627\u062a \u0628\u0627\u0646\u06a9\u06cc \u0634\u0627\u0645\u0644 \u062f\u0631\u06cc\u0627\u0641\u062a \u0633\u067e\u0631\u062f\u0647\u060c \u0627\u0639\u0637\u0627\u06cc \u062a\u0633\u0647\u06cc\u0644\u0627\u062a \u0648 \u06cc\u0627 \u0627\u06cc\u062c\u0627\u062f \u0627\u0639\u062a\u0628\u0627\u0631\u060c \u0627\u0631\u0627\u0626\u0647 \u0636\u0645\u0627\u0646\u062a \u0646\u0627\u0645\u0647 \u0648 \u0627\u0646\u062a\u0642\u0627\u0644 \u0648\u062c\u0647 \u062f\u0631 \u0686\u0647\u0627\u0631\u0686\u0648\u0628 \u0642\u0648\u0627\u0646\u06cc\u0646 \u0645\u0631\u0628\u0648\u0637 \u0648 \u0645\u0635\u0648\u0628\u0627\u062a \u0634\u0648\u0631\u0627\u06cc \u067e\u0648\u0644 \u0648 \u0627\u0639\u062a\u0628\u0627\u0631\u061b<\/p>\n<p>6- \u062e\u062f\u0645\u0627\u062a \u0627\u0639\u062a\u0628\u0627\u0631\u06cc \u0642\u0631\u0636 \u0627\u0644\u062d\u0633\u0646\u0647 \u0635\u0646\u062f\u0648\u0642\u200c\u0647\u0627\u06cc \u0642\u0631\u0636 \u0627\u0644\u062d\u0633\u0646\u0647 \u062f\u0627\u0631\u0627\u06cc \u0645\u062c\u0648\u0632 \u0641\u0639\u0627\u0644\u06cc\u062a \u0627\u0632 \u0628\u0627\u0646\u06a9 \u0645\u0631\u06a9\u0632\u06cc \u062c\u0645\u0647\u0648\u0631\u06cc \u0627\u0633\u0644\u0627\u0645\u06cc \u0627\u06cc\u0631\u0627\u0646 \u06cc\u0627 \u0633\u0627\u06cc\u0631 \u0645\u0631\u0627\u062c\u0639 \u0645\u0648\u0631\u062f \u062a\u0627\u06cc\u06cc\u062f \u0628\u0627\u0646\u06a9 \u0645\u0630\u06a9\u0648\u0631 \u0648 \u0647\u0645\u0686\u0646\u06cc\u0646 \u0635\u0646\u062f\u0648\u0642\u200c\u0647\u0627\u06cc \u0642\u0631\u0636 \u0627\u0644\u062d\u0633\u0646\u0647 \u06a9\u0647 \u0628\u0647 \u0645\u0648\u062c\u0628 \u0642\u0627\u0646\u0648\u0646 \u062a\u0627\u0633\u06cc\u0633 \u0634\u062f\u0647 \u06cc\u0627 \u0645\u06cc\u0634\u0648\u0646\u062f\u061b<\/p>\n<p>7- \u062e\u062f\u0645\u0627\u062a \u0645\u0627\u0644\u06cc \u0648 \u0627\u0639\u062a\u0628\u0627\u0631\u06cc \u0627\u0639\u0637\u0627\u06cc \u062a\u0633\u0647\u06cc\u0644\u0627\u062a \u062a\u0648\u0633\u0637 \u0635\u0646\u062f\u0648\u0642\u200c\u0647\u0627\u06cc \u062d\u0645\u0627\u06cc\u062a\u06cc\u060c \u0636\u0645\u0627\u0646\u062a \u0635\u0627\u062f\u0631\u0627\u062a\u060c \u0633\u0631\u0645\u0627\u06cc\u0647 \u06af\u0630\u0627\u0631\u06cc\u060c \u0628\u06cc\u0645\u200c\u0647\u0627\u06cc \u0648 \u067e\u0698\u0648\u0647\u0634 \u0648 \u0641\u0646\u0627\u0648\u0631\u06cc \u06a9\u0647 \u0628\u0647 \u0645\u0648\u062c\u0628 \u0642\u0627\u0646\u0648\u0646 \u06cc\u0627 \u0628\u0627 \u0645\u062c\u0648\u0632 \u0642\u0627\u0646\u0648\u0646 \u062a\u0627\u0633\u06cc\u0633 \u0634\u062f\u0647 \u06cc\u0627 \u0645\u06cc\u0634\u0648\u0646\u062f \u062f\u0631 \u0686\u0647\u0627\u0631\u0686\u0648\u0628 \u0627\u0633\u0627\u0633\u0646\u0627\u0645\u0647 \u0622\u0646\u0647\u0627.<\/p>\n<p>8- \u062e\u062f\u0645\u0627\u062a \u0628\u06cc\u0645\u0647\u200c\u0647\u0627\u06cc \u0632\u0646\u062f\u06af\u06cc\u060c \u062e\u062f\u0645\u0627\u062a \u0628\u06cc\u0645\u0647\u200c\u0647\u0627\u06cc \u0645\u062d\u0635\u0648\u0644\u0627\u062a \u06a9\u0634\u0627\u0648\u0631\u0632\u06cc\u060c \u062e\u062f\u0645\u0627\u062a \u0628\u06cc\u0645\u0647 \u0627\u062c\u062a\u0645\u0627\u0639\u06cc \u0648 \u062f\u0631\u0645\u0627\u0646 \u062a\u06a9\u0645\u06cc\u0644\u06cc\u061b<\/p>\n<p>9- \u062e\u062f\u0645\u0627\u062a \u0628\u0627\u0632\u0627\u0631 \u0633\u0631\u0645\u0627\u06cc\u0647 \u0634\u0627\u0645\u0644 \u062e\u062f\u0645\u0627\u062a \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0648 \u062a\u0633\u0648\u06cc\u0647 \u0627\u0648\u0631\u0627\u0642 \u0628\u0647\u0627\u062f\u0627\u0631 \u0648 \u06a9\u0627\u0644\u0627 \u062f\u0631 \u0628\u0648\u0631\u0633 \u0647\u0627 \u0648 \u0628\u0627\u0632\u0627\u0631\u200c\u0647\u0627\u06cc \u062e\u0627\u0631\u062c \u0627\u0632 \u0628\u0648\u0631\u0633 \u0628\u0647 \u062a\u0634\u062e\u06cc\u0635 \u0634\u0648\u0631\u0627\u06cc \u0639\u0627\u0644\u06cc \u0628\u0648\u0631\u0633 \u0648 \u0627\u0648\u0631\u0627\u0642 \u0628\u0647\u0627\u062f\u0627\u0631.<\/p>\n<p>10- \u062e\u062f\u0645\u0627\u062a \u0627\u0646\u062a\u0634\u0627\u0631 \u0648 \u0646\u0642\u0644 \u0648 \u0627\u0646\u062a\u0642\u0627\u0644 \u0633\u0647\u0627\u0645\u060c \u062d\u0642 \u062a\u0642\u062f\u0645\u060c \u0633\u0647\u0645 \u0627\u0644\u0634\u0631\u06a9\u0647 \u0648 \u0633\u0627\u06cc\u0631 \u0627\u0648\u0631\u0627\u0642 \u0628\u0647\u0627\u062f\u0627\u0631 \u0645\u0648\u0636\u0648\u0639 \u0628\u0646\u062f (24) \u0645\u0627\u062f\u0647 (1) \u0642\u0627\u0646\u0648\u0646 \u0628\u0627\u0632\u0627\u0631 \u0627\u0648\u0631\u0627\u0642 \u0628\u0647\u0627\u062f\u0627\u0631 \u062c\u0645\u0647\u0648\u0631\u06cc \u0627\u0633\u0644\u0627\u0645\u06cc \u0627\u06cc\u0631\u0627\u0646 \u0645\u0635\u0648\u0628 01\/09\/1384\u0628\u0627 \u0627\u0635\u0644\u0627\u062d\u0627\u062a \u0628\u0639\u062f\u06cc\u061b<\/p>\n<p>11- \u0635\u062f\u0648\u0631 \u0648 \u0627\u0628\u0637\u0627\u0644\u060c \u0646\u0642\u0644 \u0648 \u0627\u0646\u062a\u0642\u0627\u0644 \u0648\u0627\u062d\u062f\u200c\u0647\u0627\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647 \u06af\u0630\u0627\u0631\u06cc \u0635\u0646\u062f\u0648\u0642\u200c\u0647\u0627\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647 \u06af\u0630\u0627\u0631\u06cc \u062f\u0627\u0631\u0627\u06cc \u0645\u062c\u0648\u0632 \u0627\u0632 \u0633\u0627\u0632\u0645\u0627\u0646 \u0628\u0648\u0631\u0633 \u0627\u0648\u0631\u0627\u0642 \u0628\u0647\u0627\u062f\u0627\u0631\u061b<\/p>\n<p>12- \u0645\u0646\u062d\u0635\u0631\u0627 \u0633\u0648\u062f \u062a\u0633\u0647\u06cc\u0644\u0627\u062a \u0627\u0639\u0637\u0627\u0626\u06cc \u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc \u0648\u0627\u0633\u067e\u0627\u0631\u06cc (\u0644\u06cc\u0632\u06cc\u0646\u06af) \u062f\u0627\u0631\u0627\u06cc \u0645\u062c\u0648\u0632 \u0641\u0639\u0627\u0644\u06cc\u062a \u0627\u0632 \u0628\u0627\u0646\u06a9 \u0645\u0631\u06a9\u0632\u06cc \u062c\u0645\u0647\u0648\u0631\u06cc \u0627\u0633\u0644\u0627\u0645\u06cc \u0627\u06cc\u0631\u0627\u0646 \u0628\u0647 \u0645\u0634\u062a\u0631\u06cc\u0627\u0646 (\u0645\u0635\u0631\u0641 \u06a9\u0646\u0646\u062f\u06af\u0627\u0646)<\/p>\n<p>\u062a\u0628\u0635\u0631\u0647- <a href=\"https:\/\/karmento.ir\/blog\/%d9%85%d8%a7%d9%84%db%8c%d8%a7%d8%aa-%d8%a7%d8%b1%d8%b2%d8%b4-%d8%a7%d9%81%d8%b2%d9%88%d8%af%d9%87\/\">\u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647<\/a> \u0628\u0647\u0627\u06cc \u062f\u0627\u0631\u0627\u06cc\u06cc \u0647\u0627 \u0648 \u0627\u0645\u0648\u0627\u0644 \u0645\u0648\u0631\u062f \u0648\u0627\u06af\u0630\u0627\u0631\u06cc \u0645\u0648\u0636\u0648\u0639 \u0642\u0631\u0627\u0631\u062f\u0627\u062f \u0634\u0631\u06a9\u062a \u0647\u0627\u06cc \u0644\u06cc\u0632\u06cc\u0646\u06af(\u0648\u0627\u0633\u067e\u0627\u0631\u06cc) \u0628\u0627 \u0645\u0634\u062a\u0631\u06cc\u0627\u0646 \u0645\u0634\u0645\u0648\u0644 \u0627\u06cc\u0646 \u0641\u0639\u0627\u0644\u06cc\u062a \u0646\u0645\u06cc\u200c\u0628\u0627\u0634\u0646\u062f.<\/p>\n<p>13- \u062e\u062f\u0645\u0627\u062a \u062d\u0645\u0644 \u0648 \u0646\u0642\u0644 (\u0627\u0639\u0645 \u0627\u0632 \u0628\u0627\u0631 \u0648 \u0645\u0633\u0627\u0641\u0631) \u062f\u0631\u0648\u0646 \u0648 \u0628\u0631\u0648\u0646 \u0634\u0647\u0631\u06cc \u0648 \u0628\u06cc\u0646 \u0627\u0644\u0645\u0644\u0644\u06cc \u062c\u0627\u062f\u0647\u0627\u06cc\u060c \u0631\u06cc\u0644\u06cc \u0648 \u062f\u0631\u06cc\u0627\u06cc\u06cc\u061b<\/p>\n<p>14- \u062e\u062f\u0645\u0627\u062a \u0622\u0645\u0648\u0632\u0634\u06cc\u060c \u067e\u0698\u0648\u0647\u0634\u06cc \u0648 \u0648\u0631\u0632\u0634\u06cc \u062f\u0627\u0631\u0627\u06cc \u0645\u062c\u0648\u0632 \u0627\u0632 \u0645\u0631\u0627\u062c\u0639 \u0630\u06cc \u0635\u0644\u0627\u062d \u0637\u0628\u0642 \u0622\u06cc\u06cc\u0646 \u0646\u0627\u0645\u0647 \u0627\u06cc \u06a9\u0647 \u0628\u0627 \u067e\u06cc\u0634\u0646\u0647\u0627\u062f \u0645\u0634\u062a\u0631\u06a9 \u0648\u0632\u0627\u0631\u062a\u062e\u0627\u0646\u0647\u200c\u0647\u0627\u06cc \u0627\u0645\u0648\u0631 \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u0648 \u062f\u0627\u0631\u0627\u06cc\u06cc (\u0633\u0627\u0632\u0645\u0627\u0646)\u060c \u0639\u0644\u0648\u0645\u060c \u062a\u062d\u0642\u06cc\u0642\u0627\u062a \u0648 \u0641\u0646\u0627\u0648\u0631\u06cc\u060c \u0622\u0645\u0648\u0632\u0634 \u0648 \u067e\u0631\u0648\u0631\u0634\u060c \u062a\u0639\u0627\u0648\u0646\u060c \u06a9\u0627\u0631 \u0648 \u0631\u0641\u0627\u0647 \u0627\u062c\u062a\u0645\u0627\u0639\u06cc\u060c \u0628\u0647\u062f\u0627\u0634\u062a\u060c \u062f\u0631\u0645\u0627\u0646 \u0648 \u0622\u0645\u0648\u0632\u0634 \u067e\u0632\u0634\u06a9\u06cc\u060c \u0648\u0631\u0632\u0634 \u0648 \u062c\u0648\u0627\u0646\u0627\u0646 \u0648 \u062f\u0641\u0627\u0639 \u0648 \u067e\u0634\u062a\u06cc\u0628\u0627\u0646\u06cc \u0646\u06cc\u0631\u0648\u200c\u0647\u0627\u06cc \u0645\u0633\u0644\u062d \u0648 \u0645\u0631\u06a9\u0632 \u0645\u062f\u06cc\u0631\u06cc\u062a \u062d\u0648\u0632\u0647\u200c\u0647\u0627\u06cc \u0639\u0644\u0645\u06cc\u0647 \u0638\u0631\u0641 \u0634\u0634\u0645\u0627\u0647 \u0627\u0632 \u062a\u0627\u0631\u06cc\u062e \u0627\u0628\u0644\u0627\u063a \u0627\u06cc\u0646 \u0642\u0627\u0646\u0648\u0646 \u062a\u0647\u06cc\u0647 \u0645\u06cc\u0634\u0648\u062f \u0648 \u0628\u0647 \u062a\u0635\u0648\u06cc\u0628 \u0647\u06cc\u0627\u062a \u0648\u0632\u06cc\u0631\u0627\u0646 \u0645\u06cc\u0631\u0633\u062f\u061b<\/p>\n<p>15- \u062e\u062f\u0645\u0627\u062a \u0627\u0642\u0627\u0645\u062a\u06cc \u0647\u062a\u0644\u200c\u0647\u0627\u06cc \u0633\u0647 \u0633\u062a\u0627\u0631\u0647 \u0648 \u067e\u0627\u06cc\u06cc\u0646 \u062a\u0631\u060c \u0645\u0647\u0645\u0627\u0646 \u067e\u0630\u06cc\u0631\u0647\u0627 \u0648 \u0633\u0627\u06cc\u0631 \u0645\u0631\u0627\u06a9\u0632 \u0627\u0642\u0627\u0645\u062a\u06cc \u062f\u0627\u0631\u0627\u06cc \u0645\u062c\u0648\u0632 \u0627\u0632 \u0648\u0632\u0627\u0631\u062a \u0645\u06cc\u0631\u0627\u062b \u0641\u0631\u0647\u0646\u06af\u06cc\u060c \u06af\u0631\u062f\u0634\u06af\u0631\u06cc \u0648 \u0635\u0646\u0627\u06cc\u0639 \u062f\u0633\u062a\u06cc \u06cc\u0627 \u0627\u062a\u062d\u0627\u062f\u06cc\u0647\u200c\u0647\u0627\u06cc \u0630\u06cc\u0631\u0628\u0637\u061b<\/p>\n<p>16- \u0642\u062f\u0631\u0627\u0644\u0633\u0647\u0645 \u0647\u0632\u06cc\u0646\u0647 \u0645\u0634\u062a\u0631\u06a9 (\u0634\u0627\u0631\u0698) \u062f\u0631\u06cc\u0627\u0641\u062a\u06cc \u062a\u0648\u0633\u0637 \u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc \u062e\u062f\u0645\u0627\u062a\u06cc \u0645\u0648\u0636\u0648\u0639 \u0642\u0627\u0646\u0648\u0646 \u0646\u062d\u0648\u0647 \u0648\u0627\u06af\u0630\u0627\u0631\u06cc \u0645\u0627\u0644\u06a9\u06cc\u062a \u0648 \u0627\u062f\u0627\u0631\u0647 \u0627\u0645\u0648\u0631 \u0634\u0647\u0631\u06a9\u200c\u0647\u0627\u06cc \u0635\u0646\u0639\u062a\u06cc \u0645\u0635\u0648\u0628 31\/02\/1387 \u0627\u0632 \u0648\u0627\u062d\u062f\u200c\u0647\u0627\u06cc \u062a\u0648\u0644\u06cc\u062f\u06cc\u060c \u0635\u0646\u0639\u062a\u06cc \u0648 \u062e\u062f\u0645\u0627\u062a\u06cc \u0645\u0633\u062a\u0642\u0631 \u062f\u0631 \u0634\u0647\u0631\u06a9\u200c\u0647\u0627\u06cc \u0635\u0646\u0639\u062a\u06cc \u0628\u0627\u0628\u062a \u0627\u0631\u0627\u0626\u0647 \u062e\u062f\u0645\u0627\u062a \u0628\u0647 \u0622\u0646\u0647\u0627<\/p>\n<p>17- \u062e\u062f\u0645\u0627\u062a \u0641\u0646\u06cc\u060c \u0628\u0627\u0632\u0633\u0627\u0632\u06cc\u060c \u062a\u0639\u0645\u06cc\u0631 \u0648 \u0646\u06af\u0647\u062f\u0627\u0631\u06cc \u06a9\u0627\u0644\u0627\u200c\u0647\u0627\u06cc \u0645\u0648\u0636\u0648\u0639 \u062c\u0632\u0621 (97)\u0628\u0646\u062f \u00ab\u0627\u0644\u0641\u00bb \u0627\u06cc\u0646 \u0645\u0627\u062f\u0647 \u06a9\u0647 \u062a\u0648\u0633\u0637 \u0645\u0631\u06a9\u0632 \u0648\u0627\u0628\u0633\u062a\u0647 \u0628\u0647 \u062f\u0633\u062a\u06af\u0627\u0647\u200c\u0647\u0627\u06cc \u0646\u0638\u0627\u0645\u06cc\u060c \u0627\u0646\u062a\u0638\u0627\u0645\u06cc \u0648 \u0627\u0645\u0646\u06cc\u062a\u06cc \u0627\u0631\u0627\u0626\u0647 \u0645\u06cc\u0634\u0648\u062f\u060c \u0645\u0637\u0627\u0628\u0642 \u0641\u0647\u0631\u0633\u062a\u06cc \u06a9\u0647 \u0628\u0627 \u062a\u0635\u0648\u06cc\u0628 \u0648\u0632\u0631\u0627\u06cc \u062f\u0641\u0627\u0639 \u0648 \u067e\u0634\u062a\u06cc\u0628\u0627\u0646\u06cc \u0646\u06cc\u0631\u0648\u200c\u0647\u0627\u06cc \u0645\u0633\u0644\u062d \u0648 \u0627\u0645\u0648\u0631 \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u0648 \u062f\u0627\u0631\u0627\u06cc\u06cc \u0627\u0628\u0644\u0627\u063a \u0645\u06cc\u0634\u0648\u062f.<\/p>\n<p>\u062a\u0628\u0635\u0631\u0647- \u062f\u0631 \u0645\u0648\u0627\u0631\u062f\u06cc \u06a9\u0647 \u062f\u0631\u06cc\u0627\u0641\u062a \u0648\u062c\u0647 \u062a\u0648\u0633\u0637 \u06cc\u06a9 \u0645\u0648\u062f\u06cc \u0645\u0633\u062a\u0646\u062f \u0628\u0647 \u0641\u0631\u0648\u0634 \u06a9\u0627\u0644\u0627 \u06cc\u0627 \u0627\u0631\u0627\u0626\u0647 \u062e\u062f\u0645\u062a \u0646\u06cc\u0633\u062a\u060c \u0645\u0627\u0646\u0646\u062f \u062f\u0631\u06cc\u0627\u0641\u062a \u0647\u0631\u06af\u0648\u0646\u0647 \u062e\u0633\u0627\u0631\u062a\u060c \u062f\u0631\u0622\u0645\u062f\u200c\u0647\u0627\u06cc \u062d\u0627\u0635\u0644 \u0627\u0632 \u062a\u0633\u0639\u06cc\u0631 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc \u0627\u0631\u0632\u06cc\u060c \u0627\u0646\u0648\u0627\u0639 \u0633\u0648\u062f\u060c \u0627\u0646\u0648\u0627\u0639 \u062c\u0631\u06cc\u0645\u0647 (\u0645\u0627\u062f\u0627\u0645\u06cc \u06a9\u0647 \u0628\u062e\u0634\u06cc \u0627\u0632 \u0628\u0647\u0627\u06cc \u06a9\u0627\u0644\u0627 \u0648 \u062e\u062f\u0645\u0627\u062a \u062a\u0644\u0642\u06cc \u0646\u06af\u0631\u062f\u062f)\u060c \u0622\u0648\u0631\u062f\u0647 \u0646\u0642\u062f\u06cc \u06cc\u0627 \u063a\u06cc\u0631\u0646\u0642\u062f\u06cc \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u0633\u0631\u0645\u0627\u06cc\u0647 \u0648 \u0627\u0646\u0648\u0627\u0639 \u06a9\u0645\u06a9\u200c\u0647\u0627\u06cc \u062f\u0648\u0644\u062a\u06cc\u060c \u0639\u0631\u0636\u0647 \u062e\u062f\u0645\u062a \u0645\u062d\u0633\u0648\u0628 \u0646\u0645\u06cc\u0634\u0648\u062f \u0648 \u0645\u0627\u062e\u0630 \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u0648 \u0639\u0648\u0627\u0631\u0636 \u0646\u0645\u06cc \u0628\u0627\u0634\u062f.<\/p>\n\t\t<div data-elementor-type=\"section\" data-elementor-id=\"25291\" class=\"elementor elementor-25291\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-25b1b85 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"25b1b85\" 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-a94791e\" data-id=\"a94791e\" data-element_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-4134166 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4134166\" 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-50 elementor-inner-column elementor-element elementor-element-599a092\" data-id=\"599a092\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&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-68b413c elementor-widget elementor-widget-image\" data-id=\"68b413c\" 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\" width=\"600\" height=\"375\" src=\"https:\/\/karmento.ir\/blog\/wp-content\/uploads\/2020\/01\/maliyati.jpg\" class=\"attachment-large size-large wp-image-26381\" alt=\"\u0645\u0634\u0627\u0648\u0631\u0647 \u0645\u0627\u0644\u06cc \u0648 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc\" \/>\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\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-1c4c177\" data-id=\"1c4c177\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&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-f4356b0 elementor-widget elementor-widget-text-editor\" data-id=\"f4356b0\" data-element_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>\u0627\u0632 \u0637\u0631\u06cc\u0642 \u0645\u0634\u0627\u0648\u0631\u0647 \u0645\u0627\u0644\u06cc \u0648 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0622\u0646\u0644\u0627\u06cc\u0646 \u062a\u0644\u0641\u0646\u06cc \u0628\u062f\u0648\u0646 \u067e\u0631\u062f\u0627\u062e\u062a \u0647\u0632\u06cc\u0646\u0647 \u062a\u0644\u0641\u0646 \u0648 \u0627\u06cc\u0646\u062a\u0631\u0646\u062a \u0627\u0632 \u0637\u0631\u06cc\u0642 \u062a\u0645\u0627\u0633 \u0627\u0645\u0646 \u067e\u0627\u0633\u062e \u0633\u0648\u0627\u0644\u0627\u062a \u062e\u0648\u062f \u0631\u0627 \u062f\u0631 \u0632\u0645\u06cc\u0646\u0647 \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u062f\u0631\u06cc\u0627\u0641\u062a \u0646\u0645\u0627\u06cc\u06cc\u062f.<\/p>\n\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-fe846e9 elementor-align-left elementor-mobile-align-center elementor-widget elementor-widget-button\" data-id=\"fe846e9\" data-element_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=\"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\">\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\">\u0645\u0634\u0627\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0622\u0646\u0644\u0627\u06cc\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\n","protected":false},"excerpt":{"rendered":"<p>\u0639\u0631\u0636\u0647 \u06a9\u0627\u0644\u0627\u0647\u0627 \u0648 \u0627\u0631\u0627\u0626\u0647 \u062e\u062f\u0645\u0627\u062a \u0632\u06cc\u0631 \u0627\u0632 \u067e\u0631\u062f\u0627\u062e\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0648 \u0639\u0648\u0627\u0631\u0636 \u0645\u0639\u0627\u0641 \u0645\u06cc\u0628\u0627\u0634\u062f\u200c: \u0627\u0644\u0641- \u06a9\u0627\u0644\u0627\u0647\u0627 1-\u06a9\u0644\u06cc\u0647 \u0645\u062d\u0635\u0648\u0644\u0627\u062a \u06a9\u0634\u0627\u0648\u0631\u0632\u06cc \u0641\u0631\u0622\u0648\u0631\u06cc \u0646\u0634\u062f\u0647 \u0645\u0634\u062a\u0645\u0644 \u0628\u0631 \u0645\u062d\u0635\u0648\u0644\u0627\u062a \u062e\u0627\u0645 \u0632\u0631\u0627\u0639\u06cc \u0648 \u0628\u0627\u063a\u06cc\u060c \u06af\u06cc\u0627\u0647\u0627\u0646 \u062f\u0627\u0631\u0648\u06cc\u06cc\u060c \u0645\u062d\u0635\u0648\u0644\u0627\u062a \u0645\u0631\u062a\u0639\u06cc\u060c \u0645\u062d\u0635\u0648\u0644\u0627\u062a \u062c\u0646\u06af\u0644 (\u0627\u0632 \u062c\u0645\u0644\u0647 \u0686\u0648\u0628 \u062e\u0627\u0645)\u060c \u0645\u062d\u0635\u0648\u0644\u0627\u062a \u06af\u0644\u062e\u0627\u0646\u0647 (\u0627\u0632 \u062c\u0645\u0644\u0647 \u0633\u0628\u0632\u06cc\u060c \u0635\u06cc\u0641\u06cc\u060c \u06af\u0644 \u0648 \u06af\u06cc\u0627\u0647 \u0648 \u0627\u0646\u0648\u0627\u0639 \u0642\u0627\u0631\u0686) \u062a\u0628\u0635\u0631\u0647- \u0641\u0639\u0627\u0644\u06cc\u062a\u200c\u0647\u0627\u06cc \u0645\u0631\u0628\u0648\u0637 \u0628\u0647 \u0645\u0631\u0627\u062d\u0644 \u0628\u0633\u062a\u0647 [&hellip;]<\/p>\n","protected":false},"author":13,"featured_media":31235,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[267],"tags":[],"class_list":["post-31234","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 9 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 + \u0622\u06cc\u06cc\u0646 \u0646\u0627\u0645\u0647 \u0627\u062c\u0631\u0627\u06cc\u06cc<\/title>\n<meta name=\"description\" content=\"\u0645\u0627\u062f\u0647 9 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0628\u0647 \u06a9\u0627\u0644\u0627\u0647\u0627 \u0648 \u062e\u062f\u0645\u0627\u062a\u06cc \u06a9\u0647 \u0627\u0632 \u0627\u06cc\u0646 \u0646\u0648\u0639 \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0639\u0627\u0641 \u0647\u0633\u062a\u0646\u062f \u0627\u0634\u0627\u0631\u0647 \u062f\u0627\u0631\u062f \u0648 \u062a\u0645\u0627\u0645\u06cc \u0622\u0646 \u0647\u0627 \u0631\u0627 \u0628\u0647 \u062a\u0641\u0635\u06cc\u0644 \u0628\u06cc\u0627\u0646 \u06a9\u0631\u062f\u0647 \u0627\u0633\u062a.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/karmento.ir\/blog\/\u0645\u0627\u062f\u0647-9-\u0642\u0627\u0646\u0648\u0646-\u0645\u0627\u0644\u06cc\u0627\u062a-\u0627\u0631\u0632\u0634-\u0627\u0641\u0632\u0648\u062f\u0647\/\" \/>\n<meta property=\"og:locale\" content=\"fa_IR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u0645\u0627\u062f\u0647 9 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647\" \/>\n<meta property=\"og:description\" content=\"\u0645\u0627\u062f\u0647 9 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0628\u0647 \u06a9\u0627\u0644\u0627\u0647\u0627 \u0648 \u062e\u062f\u0645\u0627\u062a\u06cc \u06a9\u0647 \u0627\u0632 \u0627\u06cc\u0646 \u0646\u0648\u0639 \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0639\u0627\u0641 \u0647\u0633\u062a\u0646\u062f \u0627\u0634\u0627\u0631\u0647 \u062f\u0627\u0631\u062f \u0648 \u062a\u0645\u0627\u0645\u06cc \u0622\u0646 \u0647\u0627 \u0631\u0627 \u0628\u0647 \u062a\u0641\u0635\u06cc\u0644 \u0628\u06cc\u0627\u0646 \u06a9\u0631\u062f\u0647 \u0627\u0633\u062a.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/karmento.ir\/blog\/\u0645\u0627\u062f\u0647-9-\u0642\u0627\u0646\u0648\u0646-\u0645\u0627\u0644\u06cc\u0627\u062a-\u0627\u0631\u0632\u0634-\u0627\u0641\u0632\u0648\u062f\u0647\/\" \/>\n<meta property=\"og:site_name\" content=\"\u06a9\u0627\u0631\u0645\u0646\u062a\u0648\" \/>\n<meta property=\"article:published_time\" content=\"2024-03-03T11:26:59+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-03-03T11:41:32+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/karmento.ir\/blog\/wp-content\/uploads\/2024\/03\/article-9-of-value-added-tax-law.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"800\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Niloofar Zamani\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u0646\u0648\u0634\u062a\u0647 \u0634\u062f\u0647 \u062a\u0648\u0633\u0637\" \/>\n\t<meta name=\"twitter:data1\" content=\"Niloofar Zamani\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u0632\u0645\u0627\u0646 \u062a\u062e\u0645\u06cc\u0646\u06cc \u0645\u0637\u0627\u0644\u0639\u0647\" \/>\n\t<meta name=\"twitter:data2\" content=\"11 \u062f\u0642\u06cc\u0642\u0647\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/karmento.ir\/blog\/%d9%85%d8%a7%d8%af%d9%87-9-%d9%82%d8%a7%d9%86%d9%88%d9%86-%d9%85%d8%a7%d9%84%db%8c%d8%a7%d8%aa-%d8%a7%d8%b1%d8%b2%d8%b4-%d8%a7%d9%81%d8%b2%d9%88%d8%af%d9%87\/\",\"url\":\"https:\/\/karmento.ir\/blog\/%d9%85%d8%a7%d8%af%d9%87-9-%d9%82%d8%a7%d9%86%d9%88%d9%86-%d9%85%d8%a7%d9%84%db%8c%d8%a7%d8%aa-%d8%a7%d8%b1%d8%b2%d8%b4-%d8%a7%d9%81%d8%b2%d9%88%d8%af%d9%87\/\",\"name\":\"\u0645\u0627\u062f\u0647 9 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 + \u0622\u06cc\u06cc\u0646 \u0646\u0627\u0645\u0647 \u0627\u062c\u0631\u0627\u06cc\u06cc\",\"isPartOf\":{\"@id\":\"https:\/\/karmento.ir\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/karmento.ir\/blog\/%d9%85%d8%a7%d8%af%d9%87-9-%d9%82%d8%a7%d9%86%d9%88%d9%86-%d9%85%d8%a7%d9%84%db%8c%d8%a7%d8%aa-%d8%a7%d8%b1%d8%b2%d8%b4-%d8%a7%d9%81%d8%b2%d9%88%d8%af%d9%87\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/karmento.ir\/blog\/%d9%85%d8%a7%d8%af%d9%87-9-%d9%82%d8%a7%d9%86%d9%88%d9%86-%d9%85%d8%a7%d9%84%db%8c%d8%a7%d8%aa-%d8%a7%d8%b1%d8%b2%d8%b4-%d8%a7%d9%81%d8%b2%d9%88%d8%af%d9%87\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/karmento.ir\/blog\/wp-content\/uploads\/2024\/03\/article-9-of-value-added-tax-law.jpg\",\"datePublished\":\"2024-03-03T11:26:59+00:00\",\"dateModified\":\"2024-03-03T11:41:32+00:00\",\"author\":{\"@id\":\"https:\/\/karmento.ir\/blog\/#\/schema\/person\/0bf55b936876b93c11e0d7bb26e210ec\"},\"description\":\"\u0645\u0627\u062f\u0647 9 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0628\u0647 \u06a9\u0627\u0644\u0627\u0647\u0627 \u0648 \u062e\u062f\u0645\u0627\u062a\u06cc \u06a9\u0647 \u0627\u0632 \u0627\u06cc\u0646 \u0646\u0648\u0639 \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0639\u0627\u0641 \u0647\u0633\u062a\u0646\u062f \u0627\u0634\u0627\u0631\u0647 \u062f\u0627\u0631\u062f \u0648 \u062a\u0645\u0627\u0645\u06cc \u0622\u0646 \u0647\u0627 \u0631\u0627 \u0628\u0647 \u062a\u0641\u0635\u06cc\u0644 \u0628\u06cc\u0627\u0646 \u06a9\u0631\u062f\u0647 \u0627\u0633\u062a.\",\"inLanguage\":\"fa-IR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/karmento.ir\/blog\/%d9%85%d8%a7%d8%af%d9%87-9-%d9%82%d8%a7%d9%86%d9%88%d9%86-%d9%85%d8%a7%d9%84%db%8c%d8%a7%d8%aa-%d8%a7%d8%b1%d8%b2%d8%b4-%d8%a7%d9%81%d8%b2%d9%88%d8%af%d9%87\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fa-IR\",\"@id\":\"https:\/\/karmento.ir\/blog\/%d9%85%d8%a7%d8%af%d9%87-9-%d9%82%d8%a7%d9%86%d9%88%d9%86-%d9%85%d8%a7%d9%84%db%8c%d8%a7%d8%aa-%d8%a7%d8%b1%d8%b2%d8%b4-%d8%a7%d9%81%d8%b2%d9%88%d8%af%d9%87\/#primaryimage\",\"url\":\"https:\/\/karmento.ir\/blog\/wp-content\/uploads\/2024\/03\/article-9-of-value-added-tax-law.jpg\",\"contentUrl\":\"https:\/\/karmento.ir\/blog\/wp-content\/uploads\/2024\/03\/article-9-of-value-added-tax-law.jpg\",\"width\":1200,\"height\":800,\"caption\":\"\u0645\u0627\u062f\u0647 9 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647\"},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/karmento.ir\/blog\/#website\",\"url\":\"https:\/\/karmento.ir\/blog\/\",\"name\":\"\u06a9\u0627\u0631\u0645\u0646\u062a\u0648\",\"description\":\"\",\"alternateName\":\"\u06a9\u0627\u0631\u0645\u0646\u062a\u0648\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/karmento.ir\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fa-IR\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/karmento.ir\/blog\/#\/schema\/person\/0bf55b936876b93c11e0d7bb26e210ec\",\"name\":\"Niloofar Zamani\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fa-IR\",\"@id\":\"https:\/\/karmento.ir\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/e1694dc4a22f5c808837289d2dad0ade?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/e1694dc4a22f5c808837289d2dad0ade?s=96&d=mm&r=g\",\"caption\":\"Niloofar Zamani\"},\"url\":\"https:\/\/karmento.ir\/blog\/author\/niloofarzamani\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"\u0645\u0627\u062f\u0647 9 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 + \u0622\u06cc\u06cc\u0646 \u0646\u0627\u0645\u0647 \u0627\u062c\u0631\u0627\u06cc\u06cc","description":"\u0645\u0627\u062f\u0647 9 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0628\u0647 \u06a9\u0627\u0644\u0627\u0647\u0627 \u0648 \u062e\u062f\u0645\u0627\u062a\u06cc \u06a9\u0647 \u0627\u0632 \u0627\u06cc\u0646 \u0646\u0648\u0639 \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0639\u0627\u0641 \u0647\u0633\u062a\u0646\u062f \u0627\u0634\u0627\u0631\u0647 \u062f\u0627\u0631\u062f \u0648 \u062a\u0645\u0627\u0645\u06cc \u0622\u0646 \u0647\u0627 \u0631\u0627 \u0628\u0647 \u062a\u0641\u0635\u06cc\u0644 \u0628\u06cc\u0627\u0646 \u06a9\u0631\u062f\u0647 \u0627\u0633\u062a.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/karmento.ir\/blog\/\u0645\u0627\u062f\u0647-9-\u0642\u0627\u0646\u0648\u0646-\u0645\u0627\u0644\u06cc\u0627\u062a-\u0627\u0631\u0632\u0634-\u0627\u0641\u0632\u0648\u062f\u0647\/","og_locale":"fa_IR","og_type":"article","og_title":"\u0645\u0627\u062f\u0647 9 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647","og_description":"\u0645\u0627\u062f\u0647 9 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0628\u0647 \u06a9\u0627\u0644\u0627\u0647\u0627 \u0648 \u062e\u062f\u0645\u0627\u062a\u06cc \u06a9\u0647 \u0627\u0632 \u0627\u06cc\u0646 \u0646\u0648\u0639 \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0639\u0627\u0641 \u0647\u0633\u062a\u0646\u062f \u0627\u0634\u0627\u0631\u0647 \u062f\u0627\u0631\u062f \u0648 \u062a\u0645\u0627\u0645\u06cc \u0622\u0646 \u0647\u0627 \u0631\u0627 \u0628\u0647 \u062a\u0641\u0635\u06cc\u0644 \u0628\u06cc\u0627\u0646 \u06a9\u0631\u062f\u0647 \u0627\u0633\u062a.","og_url":"https:\/\/karmento.ir\/blog\/\u0645\u0627\u062f\u0647-9-\u0642\u0627\u0646\u0648\u0646-\u0645\u0627\u0644\u06cc\u0627\u062a-\u0627\u0631\u0632\u0634-\u0627\u0641\u0632\u0648\u062f\u0647\/","og_site_name":"\u06a9\u0627\u0631\u0645\u0646\u062a\u0648","article_published_time":"2024-03-03T11:26:59+00:00","article_modified_time":"2024-03-03T11:41:32+00:00","og_image":[{"width":1200,"height":800,"url":"https:\/\/karmento.ir\/blog\/wp-content\/uploads\/2024\/03\/article-9-of-value-added-tax-law.jpg","type":"image\/jpeg"}],"author":"Niloofar Zamani","twitter_card":"summary_large_image","twitter_misc":{"\u0646\u0648\u0634\u062a\u0647 \u0634\u062f\u0647 \u062a\u0648\u0633\u0637":"Niloofar Zamani","\u0632\u0645\u0627\u0646 \u062a\u062e\u0645\u06cc\u0646\u06cc \u0645\u0637\u0627\u0644\u0639\u0647":"11 \u062f\u0642\u06cc\u0642\u0647"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/karmento.ir\/blog\/%d9%85%d8%a7%d8%af%d9%87-9-%d9%82%d8%a7%d9%86%d9%88%d9%86-%d9%85%d8%a7%d9%84%db%8c%d8%a7%d8%aa-%d8%a7%d8%b1%d8%b2%d8%b4-%d8%a7%d9%81%d8%b2%d9%88%d8%af%d9%87\/","url":"https:\/\/karmento.ir\/blog\/%d9%85%d8%a7%d8%af%d9%87-9-%d9%82%d8%a7%d9%86%d9%88%d9%86-%d9%85%d8%a7%d9%84%db%8c%d8%a7%d8%aa-%d8%a7%d8%b1%d8%b2%d8%b4-%d8%a7%d9%81%d8%b2%d9%88%d8%af%d9%87\/","name":"\u0645\u0627\u062f\u0647 9 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 + \u0622\u06cc\u06cc\u0646 \u0646\u0627\u0645\u0647 \u0627\u062c\u0631\u0627\u06cc\u06cc","isPartOf":{"@id":"https:\/\/karmento.ir\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/karmento.ir\/blog\/%d9%85%d8%a7%d8%af%d9%87-9-%d9%82%d8%a7%d9%86%d9%88%d9%86-%d9%85%d8%a7%d9%84%db%8c%d8%a7%d8%aa-%d8%a7%d8%b1%d8%b2%d8%b4-%d8%a7%d9%81%d8%b2%d9%88%d8%af%d9%87\/#primaryimage"},"image":{"@id":"https:\/\/karmento.ir\/blog\/%d9%85%d8%a7%d8%af%d9%87-9-%d9%82%d8%a7%d9%86%d9%88%d9%86-%d9%85%d8%a7%d9%84%db%8c%d8%a7%d8%aa-%d8%a7%d8%b1%d8%b2%d8%b4-%d8%a7%d9%81%d8%b2%d9%88%d8%af%d9%87\/#primaryimage"},"thumbnailUrl":"https:\/\/karmento.ir\/blog\/wp-content\/uploads\/2024\/03\/article-9-of-value-added-tax-law.jpg","datePublished":"2024-03-03T11:26:59+00:00","dateModified":"2024-03-03T11:41:32+00:00","author":{"@id":"https:\/\/karmento.ir\/blog\/#\/schema\/person\/0bf55b936876b93c11e0d7bb26e210ec"},"description":"\u0645\u0627\u062f\u0647 9 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0628\u0647 \u06a9\u0627\u0644\u0627\u0647\u0627 \u0648 \u062e\u062f\u0645\u0627\u062a\u06cc \u06a9\u0647 \u0627\u0632 \u0627\u06cc\u0646 \u0646\u0648\u0639 \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0639\u0627\u0641 \u0647\u0633\u062a\u0646\u062f \u0627\u0634\u0627\u0631\u0647 \u062f\u0627\u0631\u062f \u0648 \u062a\u0645\u0627\u0645\u06cc \u0622\u0646 \u0647\u0627 \u0631\u0627 \u0628\u0647 \u062a\u0641\u0635\u06cc\u0644 \u0628\u06cc\u0627\u0646 \u06a9\u0631\u062f\u0647 \u0627\u0633\u062a.","inLanguage":"fa-IR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/karmento.ir\/blog\/%d9%85%d8%a7%d8%af%d9%87-9-%d9%82%d8%a7%d9%86%d9%88%d9%86-%d9%85%d8%a7%d9%84%db%8c%d8%a7%d8%aa-%d8%a7%d8%b1%d8%b2%d8%b4-%d8%a7%d9%81%d8%b2%d9%88%d8%af%d9%87\/"]}]},{"@type":"ImageObject","inLanguage":"fa-IR","@id":"https:\/\/karmento.ir\/blog\/%d9%85%d8%a7%d8%af%d9%87-9-%d9%82%d8%a7%d9%86%d9%88%d9%86-%d9%85%d8%a7%d9%84%db%8c%d8%a7%d8%aa-%d8%a7%d8%b1%d8%b2%d8%b4-%d8%a7%d9%81%d8%b2%d9%88%d8%af%d9%87\/#primaryimage","url":"https:\/\/karmento.ir\/blog\/wp-content\/uploads\/2024\/03\/article-9-of-value-added-tax-law.jpg","contentUrl":"https:\/\/karmento.ir\/blog\/wp-content\/uploads\/2024\/03\/article-9-of-value-added-tax-law.jpg","width":1200,"height":800,"caption":"\u0645\u0627\u062f\u0647 9 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647"},{"@type":"WebSite","@id":"https:\/\/karmento.ir\/blog\/#website","url":"https:\/\/karmento.ir\/blog\/","name":"\u06a9\u0627\u0631\u0645\u0646\u062a\u0648","description":"","alternateName":"\u06a9\u0627\u0631\u0645\u0646\u062a\u0648","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/karmento.ir\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fa-IR"},{"@type":"Person","@id":"https:\/\/karmento.ir\/blog\/#\/schema\/person\/0bf55b936876b93c11e0d7bb26e210ec","name":"Niloofar Zamani","image":{"@type":"ImageObject","inLanguage":"fa-IR","@id":"https:\/\/karmento.ir\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/e1694dc4a22f5c808837289d2dad0ade?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/e1694dc4a22f5c808837289d2dad0ade?s=96&d=mm&r=g","caption":"Niloofar Zamani"},"url":"https:\/\/karmento.ir\/blog\/author\/niloofarzamani\/"}]}},"_links":{"self":[{"href":"https:\/\/karmento.ir\/blog\/wp-json\/wp\/v2\/posts\/31234","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/karmento.ir\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/karmento.ir\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/karmento.ir\/blog\/wp-json\/wp\/v2\/users\/13"}],"replies":[{"embeddable":true,"href":"https:\/\/karmento.ir\/blog\/wp-json\/wp\/v2\/comments?post=31234"}],"version-history":[{"count":0,"href":"https:\/\/karmento.ir\/blog\/wp-json\/wp\/v2\/posts\/31234\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/karmento.ir\/blog\/wp-json\/wp\/v2\/media\/31235"}],"wp:attachment":[{"href":"https:\/\/karmento.ir\/blog\/wp-json\/wp\/v2\/media?parent=31234"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/karmento.ir\/blog\/wp-json\/wp\/v2\/categories?post=31234"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/karmento.ir\/blog\/wp-json\/wp\/v2\/tags?post=31234"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}