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  • ืชืžื•ื ืช ื”ืกื•ืคืจ/ืชLi-Or Amir, C.P.A

ืจืฉืช ื”ื‘ื˜ื—ื•ืŸ ื”ื›ืœื›ืœื™ืช: ืžืขื ืงื™ื ื“ื•-ื—ื•ื“ืฉื™ื™ื ืขื“ ื™ื•ื ื™ 2021

ืขื•ื“ื›ืŸ: 14 ื‘ื™ื•ืœื™ 2021


ื”ื™ืจืฉืžื• ื‘ืชื—ืชื™ืช ื”ืขืžื•ื“ ื•ืงื‘ืœื• ืขื“ื›ื•ื ื™ื ื•ืชื–ื›ื•ืจื•ืช ื‘ื–ืžืŸ ืืžืช ืœื›ืœ ืžืขื ืง ืฉื ืคืชื—.


ื”ืžืขื ืงื™ื ื”ืคืชื•ื—ื™ื ืœื‘ืงืฉื•ืช ื ื›ื•ืŸ ืœ-14.7.21:

ืฉื™ืžื• ืœื‘! ื–ื”ื• ืกื‘ื‘ ื”ืžืขื ืงื™ื ื”ืื—ืจื•ืŸ ื‘ืชื•ื›ื ื™ืช ืจืฉืช ื”ื‘ื™ื˜ื—ื•ืŸ ื”ื›ืœื›ืœื™ืช, ื‘ื”ืชืื ืœื—ืงื™ืงื” ืฉืื•ืฉืจื” ืขื“ ื”ื™ื•ื.


ืœื”ืœืŸ ืžื™ื“ืข ืžืคื•ืจื˜ ืขืœ ื”ืžืขื ืงื™ื:


1. ืžืขื ืง ื”ื•ืฆืื•ืช (ืœืขืกืงื™ื ืฉื”ื•ืงืžื• ืขื“ 31.12.19) - ื”ืžืขืจื›ืช ืคืชื•ื—ื” ืœื”ื’ืฉืช ื‘ืงืฉื•ืช

  • ื”ื’ืฉืช ืชื‘ื™ืขื” ื”ื—ืœ ืž-15 ื‘ื—ื•ื“ืฉ ื”ืขื•ืงื‘ ืœืชื•ื ื”ืชืงื•ืคื”, ืœืžืฉืš 90 ื™ื•ื.

  • ื–ื›ืื™ื ืขืกืงื™ื ืฉืžื—ื–ื•ืจื ื‘ืชืงื•ืคื” ื‘ื’ื™ื ื” ื ื“ืจืฉ ื”ืžืขื ืง ื™ืจื“ ื‘-40% ืื• ื™ื•ืชืจ ืžื”ืžื—ื–ื•ืจ ื‘ืชืงื•ืคื” ื”ืžืงื‘ื™ืœื” ื‘-2019, ืœืžืขื˜ ืชืงื•ืคื•ืช ื‘ื”ืŸ ื ืงื‘ืข ืื—ืจืช ื›ืžืคื•ืจื˜ ืœื”ืœืŸ.

  • ืขืฆืžืื™ื ื‘ืขืœื™ ืžื—ื–ื•ืจ ืฉืœ ืขื“ 300 ืืœืฃ ืฉ"ื— ื‘ืฉื ื” - ืœื—ืฆื• ื›ืืŸ ืœืคืจื˜ื™ื ื•ื”ื’ืฉืช ื‘ืงืฉื•ืช.


ื’ื•ื‘ื” ื”ืžืขื ืง:

ืขืกืง ืงื˜ืŸ ืขื ืžื—ื–ื•ืจ ืฉืœ 18-300 ืืœืฃ ืฉ"ื— ื‘ืฉื ื” - ื”ืžืขืจื›ืช ืคืชื•ื—ื” ืœื”ื’ืฉืช ื‘ืงืฉื•ืช

ืžืขื ืง ืžื“ื•ืจื’ ืœืคื™ ื’ื•ื‘ื” ื”ืžื—ื–ื•ืจ:

  • 18 ืขื“ 100 ืืœืฃ - 3,000 ืฉ"ื— ืžื“ื™ ื—ื•ื“ืฉื™ื™ื (1,500 ืฉ"ื— ืœื—ื•ื“ืฉ)

  • 100-200 ืืœืฃ โ€“ 4,000 ืฉ"ื— ืžื“ื™ ื—ื•ื“ืฉื™ื™ื (2,000 ืฉ"ื— ืœื—ื•ื“ืฉ)

  • 200-300 ืืœืฃ โ€“ 6,000 ืฉ"ื— ืžื“ื™ ื—ื•ื“ืฉื™ื™ื (3,000 ืฉ"ื— ืœื—ื•ื“ืฉ)


ืขืกืง ื’ื“ื•ืœ - ืžื—ื–ื•ืจ ื‘ื™ืŸ 300 ืืœืฃ ืœ-400 ืžื™ืœื™ื•ืŸ ืฉ"ื— - ื”ืžืขืจื›ืช ืคืชื•ื—ื” ืœื”ื’ืฉืช ื‘ืงืฉื•ืช

ืขื“ ืœ-15% ืžื”ืžื—ื–ื•ืจ ื”ืฉื ืชื™, ื•ืœื ื™ื•ืชืจ ืžืกื›ื•ื ืžืขื ืง ืฉืœ 500 ืืœืฃ ืฉ"ื— ืžื“ื™ ื—ื•ื“ืฉื™ื™ื (250 ืืœืฃ ืฉ"ื— ืœื—ื•ื“ืฉ).



2. ืžืขื ืง ืกื•ืฆื™ืืœื™ (ื™ืจื™ื“ื” ื‘ื”ื›ื ืกื•ืช) ืœืขืฆืžืื™ื ื•ื‘ืขืœื™ ืฉืœื™ื˜ื” - ื”ืžืขืจื›ืช ืคืชื•ื—ื” ืœื”ื’ืฉืช ื‘ืงืฉื•ืช


ืื•ื“ื•ืช ื”ืžืขื ืง

  • ืžืขื ืง ื‘ื’ื•ื‘ื” 70% ืžื”ื”ื›ื ืกื” ื”ื—ื™ื™ื‘ืช ื”ืžืžื•ืฆืขืช ื‘ืฉื ืช 2018 ืื• 2019 (ื›ื’ื‘ื•ื” ืžื‘ื™ื ื™ื”ืŸ), ืขื“ ืœืชืงืจื” ืฉืœ 7,500 ืฉ"ื— ืœื—ื•ื“ืฉ - ืงืจื™, ืชืฉืœื•ื ืฉืœ ืขื“ 15,000 ืฉ"ื— ืžื“ื™ ื—ื•ื“ืฉื™ื™ื.

  • ืžื•ืขื“ื™ื ืื—ืจื•ื ื™ื ืœื”ื’ืฉืช ื‘ืงืฉื•ืช: ืžืื™-ื™ื•ื ื™ ืขื“ ืœื™ื•ื 25.11.20. ื™ื•ืœื™-ืื•ื’ื•ืกื˜ ืขื“ ืœื™ื•ื 15.12.20. ืกืคื˜'-ืื•ืง' ืขื“ ืœื™ื•ื 15.1.21.

  • ื”ื’ืฉืช ืชื‘ื™ืขื” ื”ื—ืœ ืž-15 ื‘ื—ื•ื“ืฉ ื”ืขื•ืงื‘ ืœืชื•ื ื”ืชืงื•ืคื”, ืœืžืฉืš 90 ื™ื•ื.


ืชื ืื™ ื–ื›ืื•ืช ืžืฆื˜ื‘ืจื™ื ื›ืœืœื™ื™ื:

  • ื”ื›ื ืกื” ื—ื™ื™ื‘ืช ืฉืœ 651,600-8,568 ืืœืฃ ืฉ"ื— ื‘ืฉื ืช 2018 ืื• 2019 - ืžืกืคื™ืง ืฉื”ื”ื›ื ืกื” ื‘ืื—ืช ื”ืฉื ื™ื ืชื”ื™ื” ื‘ื˜ื•ื•ื— ื–ื”.

  • ื™ืจื™ื“ื” ื‘ืžื—ื–ื•ืจ ืฉืœ ืœืคื—ื•ืช 40% ื‘ืฉื ืช 2020 ืœืขื•ืžืช ื”ื—ื•ื“ืฉื™ื ื”ืžืงื‘ื™ืœื™ื ื‘ืฉื ื” ื”ื ื‘ื—ืจืช.

ืชื ืื™ ื–ื›ืื•ืช ืžืฆื˜ื‘ืจื™ื ืœืขืฆืžืื™ื (ื‘ื ื•ืกืฃ ืœืชื ืื™ื ื”ื›ืœืœื™ื™ื):

  • ืžืœืื• ืœื”ื 20 ืฉื ื™ื ืœืคื—ื•ืช ื‘ืฉื ืช 2019.

  • ื”ืขืกืง ื”ื™ื” ืคืขื™ืœ ื‘ืฉื ืช 2019.

  • ื”ื•ื’ืฉื• ื“ื•ื—ื•ืช ืžืข"ืž ืœื›ืœ ื”ืชืงื•ืคื•ืช ืขื“ ืœืชืงื•ืคื” ื‘ื’ื™ื ื” ื ื“ืจืฉ ื”ืžืขื ืง.

  • ื”ื•ื’ืฉ ื“ื•ื— ืฉื ืชื™ ืœืžืก ื”ื›ื ืกื” ืœืฉื ืช 2018 (ืื• 2019 ืœืขืกืงื™ื ืฉื ืคืชื—ื• ื‘ืฉื ื” ื–ื•).

  • ื”ืขืกืง ืžื ื”ืœ ืคื ืงืกื™ ื—ืฉื‘ื•ื ื•ืช ืข"ืค ื—ื•ืง ื•ืกืคืจื™ื• ืœื ื ืคืกืœื• ืžืฉื ืช 2018 ื•ืื™ืœืš.

ืชื ืื™ ื–ื›ืื•ืช ืžืฆื˜ื‘ืจื™ื ืœืฉื›ื™ืจื™ื ื‘ืขืœื™ ืฉืœื™ื˜ื” (ื‘ื ื•ืกืฃ ืœืชื ืื™ื ื”ื›ืœืœื™ื™ื):

  • ื”ื—ื‘ืจื” ื”ื ื” ื—ื‘ืจืช ืžืขื˜ื™ื (ื‘ืฉืœื™ื˜ืช ืขื“ 5 ื™ื—ื™ื“ื™ื) ื‘ืขืœืช ืคืขื™ืœื•ืช ืขืกืงื™ืช.

  • ื”ืžื‘ืงืฉื™ื ื”ื™ื• ืฉื›ื™ืจื™ื ื‘ื—ื‘ืจื” ื‘ืžืฉืš ื—ืฆื™ ืฉื ื” ืœืคื—ื•ืช ืžื™ื•ื 31.10.19.

  • ื”ืžื‘ืงืฉื™ื ืื™ื ื ื–ื›ืื™ื ืœื“ืžื™ ืื‘ื˜ืœื” ื‘ืฉืœ ื”ื›ื ืกืชื ืžื—ื‘ืจื” ื–ื•. ื‘ื“ื•ืžื” ืœืขืฆืžืื™ื, ืฉื›ื™ืจื™ื ื‘ืขืœื™ ืฉืœื™ื˜ื” ื‘ื—ื‘ืจืช ืžืขื˜ื™ื ืื™ื ื ื–ื›ืื™ื ืœื“ืžื™ ืื‘ื˜ืœื” ื’ื ื‘ื™ืžื™ ืฉื’ืจื”. ืžื›ืืŸ ื–ื›ืื•ืชื ืœืžืขื ืงื™ื ืืœื”.


3. ืžืขื ืง ืœืขืกืงื™ื ืฉื”ื•ืงืžื• ื‘ื—ื•ื“ืฉื™ื ื™ื ื•ืืจ-ืคื‘ืจื•ืืจ 2020 - (ื”ืžืขืจื›ืช ืคืชื•ื—ื” ืœื”ื’ืฉืช ื‘ืงืฉื•ืช)


ืชื ืื™ ื–ื›ืื•ืช ื›ืœืœื™ื™ื:

  • ืžื—ื–ื•ืจ ื”ืขืกืงืื•ืช ื‘ืฉื ืช 2020 ื”ื ื• ื‘ื™ืŸ 18 ืืœืฃ ืฉ"ื— ืœ-100 ืžื™ืœื™ื•ืŸ ืฉ"ื—

  • ืžื—ื–ื•ืจ ื”ืขืกืงืื•ืช ื‘ื™ื ื•ืืจ-ืคื‘ืจื•ืืจ 2020 ื”ื ื• ืœืคื—ื•ืช 1,500 ืฉ"ื— ืœื—ื•ื“ืฉ.

  • ื—ืœื” ื™ืจื™ื“ื” ื›ืœืฉื”ื™ ื‘ืžื—ื–ื•ืจ ื”ืขืกืงืื•ืช ื‘ื—ื•ื“ืฉื™ ื”ืžืขื ืง ืœืขื•ืžืช ื™ื ื•ืืจ-ืคื‘ืจื•ืืจ 2020.

ืกื›ื•ื ื”ืžืขื ืง ืœืขืฆืžืื™ื:

  • ืขื•ืกืง ืคื˜ื•ืจ (ืขื“ 100 ืืœืฃ ืฉืงืœ ืžื—ื–ื•ืจ ืฉื ืชื™) โ€“ 3,000 ืฉืงืœ ืžื“ื™ ื—ื•ื“ืฉื™ื™ื (1,500 ืฉ"ื— ืœื—ื•ื“ืฉ).

  • ืขื•ืกืง ืžื•ืจืฉื” (ืžืขืœ 100 ืืœืฃ ืฉืงืœ ืžื—ื–ื•ืจ ืฉื ืชื™) โ€“ 4,000 ืฉืงืœ ืžื“ื™ ื—ื•ื“ืฉื™ื™ื (2,000 ืฉ"ื— ืœื—ื•ื“ืฉ).

  • ื”ืžืขื ืงื™ื ื—ื™ื™ื‘ื™ื ื‘ื“ืžื™ ื‘ื™ื˜ื•ื— ืœืื•ืžื™.

ืœื—ื‘ืจื” ืื• ืฉื•ืชืคื•ืช:

ื™ืชืงื‘ืœ ืžืขื ืง ืขื•ืกืง ืžื•ืจืฉื”, ื‘ื›ืคื•ืฃ ืœืงื™ื•ื ื›ืœ ื”ืชื ืื™ื ื”ื‘ืื™ื:

  1. ืžื—ื–ื•ืจ ืขืกืงืื•ืชื™ื” ื‘ืฉื ืช 2020 ื”ื•ื ืžืขืœ 18 ืืœืฃ โ‚ช ื•ืขื“ย 100 ืžื™ืœื™ื•ืŸ โ‚ช

  2. ืžื—ื–ื•ืจ ืขืกืงืื•ืชื™ื” ื‘ื—ื•ื“ืฉื™ื ื™ื ื•ืืจ-ืคื‘ืจื•ืืจ 2020 ืขื•ืœื” ืขืœ 1,500 โ‚ช

  3. ืžื—ื–ื•ืจ ืขืกืงืื•ืชื™ื” ื‘ืชืงื•ืคื” ื‘ื’ื™ื ื” ื ื“ืจืฉ ื”ืžืขื ืง ื ืžื•ืš ืžืžื—ื–ื•ืจ ืขืกืงืื•ืชื™ื” ื‘ื—ื•ื“ืฉื™ื ื™ื ื•ืืจ-ืคื‘ืจื•ืืจ 2020.



ืคืจื˜ื™ื ื›ืœืœื™ื™ื ืื•ื“ื•ืช ื›ืœ ื”ืžืขื ืงื™ื:

  • ืจืฉืื™ื ืœื”ื’ื™ืฉ ื›ืœ ื”ืขืกืงื™ื ืฉื”ื•ืงืžื• ืขื“ ืคื‘ืจื•ืืจ 2020, ื‘ืขืœื™ ืžื—ื–ื•ืจ ืฉื ืชื™ ืฉืœ 18 ืืœืฃ ืขื“ 400 ืžื™ืœื™ื•ืŸ ืฉ"ื— ื‘ืฉื ื”.

  • ืงื‘ืœืช ื”ืžืขื ืงื™ื ืžื•ืชื ื™ืช ื‘ื”ื’ืฉืช ื›ืœ ื“ื•ื—ื•ืช ื”ืžืข"ืž, ื›ื•ืœืœ ื”ื“ื•ื— ืœืชืงื•ืคื” ื‘ื’ื™ื ื” ื ื“ืจืฉ ื”ืžืขื ืง, ืื• ื”ืฆื”ืจื•ืช ืขื•ืกืง ืคื˜ื•ืจ ืœืฉื ื™ื 2019-2020.

  • ื‘ืขืช ื”ื’ืฉืช ื”ื‘ืงืฉื” ืœืขื•ืกืงื™ื ื”ืžื•ืจืฉื™ื ื•ืœืฉื›ื™ืจื™ื ื‘ืขืœื™ ืฉืœื™ื˜ื” ื™ื•ืฆื’ื• ื ืชื•ื ื™ ื”ืžื—ื–ื•ืจื™ื ื”ื“ื•-ื—ื•ื“ืฉื™ื™ื ื”ืจืœื‘ื ื˜ื™ื™ื ืฉืœ ืชืงื•ืคืช ื”ืžืขื ืง ื‘- 2019 ื•ื‘-2021 (ืขืœ ืคื™ ื”ื“ื™ื•ื•ื—ื™ื ื”ืชืงื•ืคืชื™ื™ื ืฉื”ื’ื™ืฉื• ืœืžืข"ืž), ื•ื™ื•ืฆื’ ืฉื™ืขื•ืจ ื”ื™ืจื™ื“ื” ื‘ืžื—ื–ื•ืจื™ ื”ืขืกืงืื•ืช ื‘ื™ื—ืก ืœืฉื™ืขื•ืจ ื”ื ื“ืจืฉ ื‘ื—ืงื™ืงื”.

  • ื›ื›ืœ ืฉื”ืžืขืจื›ืช ืชืฆื‘ื™ืข ืขืœ ื›ืš ืฉืœื ื”ืชืงื™ื™ืžื” ื”ื™ืจื™ื“ื” ื”ื ื“ืจืฉืช ื‘ืžื—ื–ื•ืจื™ ื”ืขืกืงืื•ืช ืœืฆื•ืจืš ื”ื–ื›ืื•ืช, ืชื•ืฆื’ ืืคืฉืจื•ืช ืœืชืงืŸ ืืช ืฉื™ืขื•ืจ ื”ื™ืจื™ื“ื” ืฉื—ื•ืฉื‘ ื•ืœื ืžืง ืืช ื”ืกื™ื‘ื” ืœืชื™ืงื•ืŸ, ื›ื›ืœ ืฉืงื™ื™ืžืช.

  • ื‘ืขืช ื”ื’ืฉืช ื‘ืงืฉื” ืขืœ ื™ื“ื™ ืขื•ืกืง ืคื˜ื•ืจ, ื”ืขื•ืกืง ื™ืžืœื ืืช ื ืชื•ื ื™ ื”ืžื—ื–ื•ืจ ื”ืขืกืงื™ ืœื—ื•ื“ืฉื™ื ื™ื ื•ืืจ ืคื‘ืจื•ืืจ 2021 (ืœืคื™ ืกื™ื›ื•ื ื”ืงื‘ืœื•ืช/ืกืคืจ ืคื“ื™ื•ืŸ ื™ื•ืžื™) ื•ื™ืฆื”ื™ืจ ื‘ืื ืื›ืŸ ื”ื™ื™ืชื” ืœื• ื”ื™ืจื™ื“ื” ื”ื ื“ืจืฉืช ื‘ื—ื•ืง ืœื–ื›ืื•ืช ืœืžืขื ืง.

  • ื”ืžืขื ืงื™ื ืื™ื ื ื—ื™ื™ื‘ื™ื ื‘ืžืข"ืž ื•ื™ืฉ ืœื”ื•ืฆื™ื ื‘ื’ื™ื ื ืงื‘ืœื” ื‘ืœื‘ื“.

  • ื”ืžืขื ืงื™ื ื—ื™ื™ื‘ื™ื ื‘ืžืก ื”ื›ื ืกื”. ืขื ื–ืืช, ืื™ืŸ ืœื›ืœื•ืœ ืืช ื”ืžืขื ืงื™ื ื‘ื“ื™ื•ื•ื— ื”ืžืงื“ืžื•ืช.

  • ืขื‘ื•ืจ ืขืกืง ืขืฆืžืื™, ืžืขื ืงื™ ื”ื”ื•ืฆืื•ืช ื”ืงื‘ื•ืขื•ืช ื—ื™ื™ื‘ื™ื ื‘ื“ืžื™ ื‘ื™ื˜ื•ื— ืœืื•ืžื™.

  • ืœื—ืฆื• ื›ืืŸ ืœืคื™ืจื•ื˜ ื”ืžืœื ืฉืœ ื—ื‘ื•ื™ื•ืช ื”ืžืก ื‘ืื“ื™ื‘ื•ืช ืœืฉื›ืช ืจื•ืื™ ื”ื—ืฉื‘ื•ืŸ.


ื”ื™ืจืฉืžื• ื‘ืชื—ืชื™ืช ื”ืขืžื•ื“ ื•ืงื‘ืœื• ืขื“ื›ื•ื ื™ื ื•ืชื–ื›ื•ืจื•ืช ื‘ื–ืžืŸ ืืžืช ืœื›ืœ ืžืขื ืง ืฉื ืคืชื—.

793 ืฆืคื™ื•ืช0 ืชื’ื•ื‘ื•ืช
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