| ᠴᠠᠬᠠᠷ ᠪᠠᠷᠠᠭᠤᠨ ᠭᠠᠷᠤᠨ ᠬᠤᠶᠢᠲᠤ ᠬᠤᠰᠢᠭᠤᠨ ᠤ ᠠᠷᠠᠳ ᠤᠨ ᠵᠠᠰᠠᠭ ᠤᠨ ᠣᠷᠳᠣᠨ ᠤ | ᠠᠯᠪᠠᠨ ᠬᠡᠷ ᠤᠨ 2019 ᠣᠨ ᠳᠤ 2018 ᠣᠨ ᠤ ᠵᠡᠮᠳᠡᠭᠴᠦᠳ ᠢ ᠬᠢᠨᠠᠨ | ᠬᠠᠷᠭᠤᠭᠤᠯᠵᠤ ᠲᠠᠲᠠᠪᠤᠷᠢᠯᠠᠬᠤ ᠠᠵᠢᠯ ᠢ ᠰᠠᠶᠢᠲᠤᠷ ᠬᠢᠬᠦ ᠲᠤᠬᠠᠶ | ᠡᠯᠡ ᠰᠤᠮᠤ ᠰᠢᠶᠠᠩ ᠪᠠᠯᠭᠠᠰᠤ ᠶᠢᠨ ᠠᠷᠠᠳ ᠤᠨ ᠵᠠᠰᠠᠭ ᠤᠨ ᠣᠷᠳᠣᠨ᠂ ᠬᠤᠰᠢᠭᠤᠨ ᠤ ᠰᠢᠭᠤᠳ ᠬᠠᠷᠢᠶᠠ ᠡᠯᠡ | ᠨᠢᠭᠡᠴᠠ᠂ ᠡᠯᠡ ᠠᠷᠠᠳ ᠤᠨ ᠪᠦᠯᠬᠦᠮ᠂ ᠬᠤᠰᠢᠭᠤᠨ ᠳᠤ ᠰᠠᠭᠤᠭᠠ ᠡᠯᠡ ᠠᠵᠤ ᠠᠬᠤᠶᠢᠯᠠᠯ ᠠᠵᠢᠯ ᠦᠢᠯᠡᠰ ᠤᠨ | ᠨᠢᠭᠡᠴᠡ᠂ ᠠᠷᠠᠳ ᠠᠴᠠ ᠡᠷᠬᠢᠯᠡᠭᠰᠡᠨ ᠠᠵᠤ ᠠᠬᠤᠶᠢᠯᠠᠯ ᠤᠨ ᠪᠤᠰᠤ ᠨᠢᠭᠡᠴᠡ᠂ ᠡᠯᠡ ᠬᠠᠮᠢᠶᠠᠷᠤᠯᠲᠠ ᠶᠢᠨ ᠰᠠᠯᠠᠭᠠ | ᠮᠦᠴᠢᠷᠲ᠋ᠤ᠄ | ᠥᠪᠥᠷ ᠮᠣᠩᠭᠤᠯ ᠤᠨ ᠥᠪᠡᠷᠲᠡᠭᠡᠨ ᠵᠠᠰᠠᠬᠤ ᠣᠷᠣᠨ ᠤ ᠡᠳ᠋ ᠤᠨ ᠵᠠᠰᠠᠭ ᠤᠨ ᠲᠢᠩᠬᠢᠮ᠂ ᠥᠪᠥᠷ ᠮᠣᠩᠭᠤᠯ ᠤᠨ | ᠦᠪᠡᠷᠳᠡᠭᠡᠨ ᠵᠠᠰᠠᠬᠤ ᠣᠷᠣᠨ ᠤ ᠵᠡᠮᠳᠡᠭᠴᠦᠳ ᠤᠨ ᠬᠤᠯᠪᠣᠭᠠ᠂ ᠥᠪᠥᠷ ᠮᠣᠩᠭᠤᠯ ᠤᠨ ᠥᠪᠡᠷᠲᠡᠭᠡᠨ ᠵᠠᠰᠠᠬᠤ | ᠣᠷᠣᠨ ᠤ ᠭᠠᠶᠢᠯᠢ ᠶᠢᠨ ᠶᠠᠪᠤᠳᠠᠯ ᠤᠨ ᠲᠣᠪᠴᠢᠶᠠ ᠶᠢᠨ ︽ᠥᠪᠥᠷ ᠮᠣᠩᠭᠤᠯ ᠤᠨ ᠥᠪᠡᠷᠲᠡᠭᠡᠨ ᠵᠠᠰᠠᠬᠤ ᠣᠷᠣᠨ ᠤ | ᠵᠡᠮᠳᠡᠭᠴᠦᠳ ᠲᠤ ᠠᠵᠢᠯ ᠣᠯᠭᠤᠬᠤ ᠪᠠᠲᠤᠯᠠᠭᠠ ᠶᠢᠨ ᠮᠥᠩᠭᠦ ᠲᠠᠲᠠᠪᠤᠷᠢᠯᠠᠨ ᠬᠡᠷᠡᠭᠯᠡᠬᠦ ᠬᠠᠮᠢᠶᠠᠷᠤᠯᠲᠠ ᠶᠢᠨ | ᠬᠡᠷᠡᠭᠵᠢᠭᠦᠯᠬᠦ ᠠᠷᠭᠠ ᠶᠢᠨ ᠮᠡᠳᠡᠭᠳᠡᠯ︾ ︵ᠳᠣᠲᠣᠭᠠᠳᠤ ᠡᠳ᠋ ᠭᠠᠶᠢᠯᠢ ᠪᠤᠰᠤ ᠲᠣᠭᠲᠠᠭᠠᠯ ︹ 2018 ︺ 9 | ᠳ᠋ᠦᠭᠡᠷ ᠲᠣᠭᠠᠲᠤ︶᠂ ᠥᠪᠥᠷ ᠮᠣᠩᠭᠤᠯ ᠤᠨ ᠥᠪᠡᠷᠲᠡᠭᠡᠨ ᠵᠠᠰᠠᠬᠤ ᠣᠷᠣᠨ ᠤ ᠵᠡᠮᠳᠡᠭᠴᠦᠳ ᠤᠨ ᠬᠤᠯᠪᠣᠭᠠ᠂ | ᠥᠪᠥᠷ ᠮᠣᠩᠭᠤᠯ ᠤᠨ ᠦᠪᠡᠷᠳᠡᠭᠡᠨ ᠵᠠᠰᠠᠬᠤ ᠣᠷᠣᠨ ᠤ ᠭᠠᠶᠢᠯᠢ ᠶᠢᠨ ᠶᠠᠪᠤᠳᠠᠯ ᠤᠨ ᠲᠣᠪᠴᠢᠶᠠ ᠶᠢᠨ ︽2019 | ᠣᠨ ᠤ ᠬᠠᠷᠢᠶᠠ ᠬᠤᠭᠤᠴᠠᠭᠠᠨ ᠤ ᠵᠡᠮᠳᠡᠭᠴᠦᠳ ᠲᠤ ᠠᠵᠢᠯ ᠣᠯᠭᠤᠬᠤ ᠪᠠᠲᠤᠯᠠᠭᠠ ᠶᠢᠨ ᠮᠥᠩᠭᠦ ᠶᠢ ᠬᠢᠨᠠᠨ | ᠬᠠᠷᠭᠤᠭᠤᠯᠵᠤ ᠲᠠᠲᠠᠪᠤᠷᠢᠯᠠᠬᠤ ᠠᠵᠢᠯᠢ ᠰᠠᠶᠢᠳᠣᠷ ᠬᠢᠬᠦ ᠲᠤᠬᠠᠶ ᠮᠡᠳᠡᠭᠳᠡᠯ︾ ︵ᠥᠪᠥᠷ ᠵᠡᠮᠳᠡᠭᠴᠦᠳ ᠤᠨ | ᠬᠤᠯᠪᠣᠭᠠᠲᠤ ᠬᠤᠷᠠᠯ ᠲᠠᠷᠬᠠᠭᠠᠭᠰᠠᠨ ︹ 2019 ︺ 41 ᠳ᠋ᠦᠭᠡᠷ ᠲᠣᠭᠠᠲᠤ︶᠂ ᠤᠯᠠᠭᠠᠨᠴᠠᠪ ᠬᠤᠲᠠ ᠶᠢᠨ | ᠵᠡᠮᠳᠡᠭᠴᠦᠳ ᠤᠨ ᠬᠤᠯᠪᠣᠭᠠᠲᠤ ᠬᠤᠷᠠᠯ᠂ ᠤᠯᠠᠭᠠᠨᠴᠠᠪ ᠬᠤᠲᠠ ᠶᠢᠨ ᠭᠠᠶᠢᠯᠢ ᠶᠢᠨ ᠶᠠᠪᠤᠳᠠᠯ ᠤᠨ ᠲᠣᠪᠴᠢᠶᠠ ᠶᠢᠨ ︽ | ︿2019 ᠣᠨ ᠤ ᠬᠠᠷᠢᠶᠠ ᠬᠤᠭᠤᠴᠠᠭᠠᠨ ᠤ ᠵᠡᠮᠳᠡᠭᠴᠦᠳ ᠲᠤ ᠠᠵᠢᠯ ᠣᠯᠭᠤᠬᠤ ᠪᠠᠲᠤᠯᠠᠭᠠ ᠶᠢᠨ ᠮᠥᠩᠭᠦ ᠶᠢ | ᠬᠢᠨᠠᠨ ᠬᠠᠷᠭᠤᠭᠤᠯᠵᠤ ᠲᠠᠲᠠᠪᠤᠷᠢᠯᠠᠬᠤ ᠠᠵᠢᠯ ᠢ ᠰᠠᠶᠢᠲᠤᠷ ᠬᠢᠬᠦ ᠲᠤᠬᠠᠶ ᠮᠡᠳᠡᠭᠳᠡᠯ︾ ᠢ ᠤᠯᠠᠮᠵᠢᠯᠠᠨ ᠶᠠᠪᠤᠭᠤᠯᠬᠤ | ᠲᠤᠬᠠᠶ ᠮᠡᠳᠡᠭᠳᠡᠯ︾ ︵ᠤᠯᠠᠭᠠᠨᠴᠠᠪ ᠵᠡᠮᠳᠡᠭᠴᠦᠳ ᠥᠰᠥᠭ ︹ 2019 ︺ 39 ᠳ᠋ᠦᠭᠡᠷ ᠲᠣᠭᠠᠲᠤ︶ ᠤᠨ | ᠪᠢᠴᠢᠭ ᠮᠠᠲ᠋ᠧᠷᠢᠶᠠᠯ ᠤᠨ ᠵᠣᠷᠢᠭ ᠰᠠᠨᠠᠭᠠ᠃ ᠵᠡᠮᠳᠡᠭᠴᠦᠳ ᠲᠤ ᠠᠵᠢᠯ ᠣᠯᠭᠤᠬᠤ ᠪᠠᠲᠤᠯᠠᠭᠠ ᠶᠢᠨ ᠮᠥᠩᠭᠦ ᠶᠢ | ᠲᠠᠲᠠᠪᠤᠷᠢᠯᠠᠨ ᠬᠡᠷᠡᠭᠯᠡᠬᠦ ᠬᠠᠮᠢᠶᠠᠷᠤᠯᠲᠠ ᠶᠢ ᠵᠢᠷᠣᠮᠵᠢᠭᠤᠯᠵᠦ᠂ ᠵᠡᠮᠳᠡᠭᠴᠦᠳ ᠤᠨ ᠡᠷᠬᠡ ᠠᠰᠢᠭ ᠢ ᠪᠠᠲᠤᠯᠠᠵᠤ᠂ ᠡᠯᠡ | ᠬᠥᠮᠦᠨ ᠬᠡᠷᠡᠭᠯᠡᠬᠦ ᠨᠢᠭᠡᠴᠡ ᠬᠤᠰᠢᠭᠤᠨ ᠤ ᠵᠡᠮᠳᠡᠭᠴᠦᠳ ᠤᠨ ᠬᠤᠯᠪᠣᠭᠠ ᠳᠤ ᠬᠦᠷᠴᠦ ᠭᠤᠶᠤᠴᠢᠯᠠᠨ ᠮᠡᠳᠡᠭᠦᠯᠵᠦ | ᠬᠢᠨᠠᠨ ᠬᠠᠷᠭᠤᠭᠤᠯᠵᠤ᠂ ᠬᠥᠮᠦᠨ ᠬᠡᠷᠡᠭᠯᠡᠬᠦ ᠨᠢᠭᠡᠴᠡ ᠬᠢᠨᠠᠨ ᠬᠠᠷᠭᠤᠭᠤᠯᠤᠭᠰᠠᠨ ᠤ ᠳᠠᠷᠠᠭᠠ ᠡᠳᠦᠷ ᠠᠴᠠ 10 | ᠰᠠᠷᠠ ᠶᠢᠨ 31 ᠤ ᠡᠳᠦᠷ ᠪᠣᠯᠲᠠᠯᠠ ᠭᠤᠶᠣᠴᠢᠯᠠᠨ ᠬᠠᠮᠢᠶᠠᠷᠬᠤ ᠭᠠᠶᠢᠯᠢ ᠶᠢᠨ ᠶᠠᠪᠤᠳᠠᠯ ᠤᠨ ᠲᠣᠪᠴᠢᠶᠠ ᠳᠤ ᠬᠦᠷᠴᠦ | ᠰᠦᠢᠳᠭᠡᠯ ᠲᠤᠰᠢᠶᠠᠬᠤ ᠬᠡᠷᠡᠭᠲᠡᠶ᠃ ᠡᠳᠦᠭᠡ ᠬᠠᠮᠢᠶᠠ ᠪᠦᠬᠦᠢ ᠤᠴᠢᠷ ᠢ ᠳᠣᠤᠷᠠᠬᠢ ᠮᠡᠲᠦ ᠮᠡᠳᠡᠭᠳᠡᠶᠡ᠄ | ᠪᠠᠲᠤᠯᠠᠭᠠ ᠶᠢᠨ ᠮᠥᠩᠭᠦ ᠶᠢᠨ ᠬᠤᠭᠤᠴᠠᠭᠠ ᠰᠠᠭᠠᠲᠠᠭᠤᠯᠤᠭᠰᠠᠨ ᠲᠣᠷᠭᠠᠭᠤᠯᠢ ᠶᠢᠨ ᠮᠥᠩᠭᠦ ᠭᠠᠷᠬᠤ ᠠᠴᠠ | ᠵᠡᠶᠢᠯᠡᠰᠬᠢᠨᠡ᠃ | ᠬᠤᠶᠠᠷ᠂ ᠬᠡᠷᠡᠭᠰᠡᠬᠦ ᠮᠠᠲ᠋ᠧᠷᠢᠶᠠᠯ ᠢ ᠬᠢᠨᠠᠨ ᠬᠠᠷᠭᠤᠭᠤᠯᠬᠤ | ᠡᠵᠡᠩᠨᠡᠯᠲᠡ ᠶᠢᠨ ᠦᠨᠡᠮᠯᠡᠯ᠂ ᠨᠡᠶᠢᠭᠡᠮ ᠤᠨ ᠨᠢᠭᠡᠳᠦᠯᠲᠡᠶ ᠣᠷᠣᠯᠠᠬᠤ ᠲᠡᠮᠳᠡᠭ ᠤᠨ ᠦᠨᠡᠮᠯᠡᠯ᠂ ᠨᠡᠶᠢᠭᠡᠮ ᠤᠨ | ᠲᠡᠩᠴᠡᠭᠦᠷᠢ ᠶᠢᠨ ᠴᠠᠯᠢᠩ᠂ ᠬᠥᠮᠦᠨ ᠬᠡᠷᠡᠭᠯᠡᠬᠦ ᠨᠢᠭᠡᠴᠡ ᠶᠢᠨ ᠠᠵᠢᠯᠯᠠᠵᠤ ᠪᠠᠶᠢᠭᠠ ᠬᠥᠮᠦᠨ ᠤ ᠲᠤᠭᠠ᠂ ᠬᠥᠮᠦᠨ | ᠬᠡᠷᠡᠭᠯᠡᠬᠦ ᠨᠢᠭᠡᠴᠡ ᠶᠢᠨ ᠵᠡᠮᠳᠡᠭᠴᠦᠳ ᠤᠨ ᠲᠤᠭᠠ᠃ | ᠭᠤᠷᠪᠠ᠂ ᠪᠤᠳᠤᠬᠤ ᠲᠣᠮᠢᠶᠠ | ᠬᠥᠮᠦᠨ ᠬᠡᠷᠡᠭᠯᠡᠬᠦ ᠨᠢᠭᠡᠴᠡ ᠪᠠᠲᠤᠯᠠᠭᠠ ᠶᠢᠨ ᠮᠥᠩᠭᠦ = ︵ᠳᠡᠭᠡᠷᠡ ᠵᠢᠯ ᠬᠥᠮᠦᠨ ᠬᠡᠷᠡᠭᠯᠡᠬᠦ ᠨᠢᠭᠡᠴᠡ ᠶᠢᠨ | ᠠᠵᠢᠯ ᠤᠨ ᠪᠠᠶᠢᠷᠢ ᠳᠤ ᠪᠠᠶᠢᠭᠠ ᠠᠵᠢᠯᠲᠠᠨ ᠠᠵᠢᠯᠴᠢᠨ ᠤ ᠲᠤᠭᠠ × 1.5% ᠶᠢᠨ ᠳᠡᠭᠡᠷᠡ ᠵᠢᠯ ᠤᠨ ᠬᠥᠮᠦᠨ | ᠬᠡᠷᠡᠭᠯᠡᠬᠦ ᠨᠢᠭᠡᠴᠡ ᠶᠢᠨ ᠪᠣᠳᠠᠲᠠᠶ ᠲᠣᠬᠢᠷᠠᠭᠤᠯᠤᠭᠰᠠᠨ ᠵᠡᠮᠳᠡᠭᠴᠦᠳ ᠲᠤ ᠠᠵᠢᠯ ᠣᠯᠭᠤᠬᠤ ᠬᠥᠮᠦᠨ ᠤ ᠲᠤᠭᠠ︶ × | ᠳᠡᠭᠡᠷᠡ ᠵᠢᠯ ᠤᠨ ᠬᠥᠮᠦᠨ ᠬᠡᠷᠡᠭᠯᠡᠬᠦ ᠨᠢᠭᠡᠴᠡ ᠶᠢᠨ ᠠᠵᠢᠯ ᠳᠤ ᠪᠠᠶᠢᠭᠠ ᠠᠵᠢᠯᠲᠠᠨ ᠠᠵᠢᠯᠴᠢᠨ ᠤ ᠳᠤᠮᠳᠠᠴᠢ ᠴᠠᠯᠢᠩ᠃ | | ᠬᠥᠮᠦᠨ ᠬᠡᠷᠡᠭᠯᠡᠬᠦ ᠨᠢᠭᠡᠴᠢ ᠲᠣᠭᠲᠠᠭᠰᠠᠨ ᠴᠠᠭ ᠤᠨ ᠳᠣᠲᠣᠷᠠ ᠮᠡᠳᠡᠭᠦᠯᠦᠭᠰᠡᠨ ᠥᠬᠡᠶ ᠪᠣᠯ᠂ ᠪᠠᠲᠤᠯᠠᠭᠠ ᠶᠢᠨ | ᠮᠥᠩᠭᠦ ᠶᠢ ᠪᠤᠳᠤᠬᠤ ᠲᠣᠮᠢᠶᠠ ᠨᠢ᠄ ᠪᠠᠲᠤᠯᠠᠭᠠ ᠶᠢᠨ ᠮᠥᠩᠭᠦ ᠶᠢᠨ ᠵᠢᠯ ᠤᠨ ᠲᠤᠰᠢᠶᠠᠭᠰᠠᠨ ᠲᠤᠭᠠ = ᠲᠦᠷᠦᠭᠦᠤ | ᠵᠢᠯᠤᠨ ᠬᠥᠮᠦᠨ ᠬᠡᠷᠡᠭᠯᠡᠬᠦ ᠨᠢᠭᠡᠴᠢ ᠶᠢᠨ ᠠᠵᠢᠯᠯᠠᠵᠤ ᠪᠠᠶᠢᠭᠠ ᠠᠵᠢᠯᠲᠠᠨ ᠠᠵᠢᠯᠴᠢᠨ ᠤ ᠲᠤᠭᠠ × 1.5% × | ᠴᠠᠬᠠᠷ ᠪᠠᠷᠠᠭᠤᠨ ᠭᠠᠷᠤᠨ ᠬᠤᠶᠢᠲᠤ ᠬᠤᠰᠢᠭᠤᠨ ᠤ ᠲᠤᠭᠠ ᠪᠦᠷᠢᠳᠬᠡᠯ ᠤᠨ ᠰᠠᠯᠠᠭᠠ ᠮᠥᠴᠢᠷ ᠤᠨ ᠨᠡᠶᠢᠲᠡᠯᠡᠭᠰᠡᠨ | ᠳᠡᠭᠡᠷᠡ ᠵᠢᠯ ᠤᠨ ᠠᠵᠢᠯ ᠤᠨ ᠪᠠᠶᠢᠷᠢ ᠳᠤ ᠪᠠᠶᠢᠭᠠ ᠠᠵᠢᠯᠲᠠᠨ ᠠᠵᠢᠯᠴᠢᠨ ᠤ ᠳᠤᠮᠳᠠᠴᠢ ᠴᠠᠯᠢᠩ ᠪᠣᠯᠤᠨᠠ᠃ | ᠳᠠᠭᠠᠯᠳᠤᠭᠤᠯᠤᠯ᠄ 1. 2019 ᠣᠨ ᠳᠤ 2018 ᠣᠨ ᠤ ᠬᠠᠷᠢᠶᠠ ᠬᠤᠭᠤᠴᠠᠭᠠᠨ ᠤ ᠵᠡᠮᠳᠡᠭᠴᠦᠳ ᠲᠤ | ᠠᠵᠢᠯ ᠣᠯᠭᠤᠬᠤ ᠮᠥᠩᠭᠦ ᠶᠢ ᠬᠢᠨᠠᠨ ᠬᠠᠷᠭᠤᠭᠤᠯᠵᠤ ᠲᠠᠲᠠᠪᠤᠷᠢᠯᠠᠬᠤ ᠠᠵᠢᠯ ᠢ ᠰᠠᠶᠢᠲᠤᠷ ᠬᠢᠬᠦ ᠲᠤᠬᠠᠶ ᠮᠡᠳᠡᠭᠳᠡᠯ ︵ | ᠥᠪᠥᠷ ᠵᠡᠮᠳᠡᠭᠴᠦᠳ ᠬᠤᠯᠪᠣᠭᠠᠯᠠᠨ ᠲᠠᠷᠬᠠᠭᠠᠭᠰᠠᠨ ︹ 2019 ︺ 41 ᠳ᠋ᠦᠭᠡᠷ ᠲᠣᠭᠠᠲᠤ︶ | 2. ︽2019 ᠣᠨ ᠳᠤ 2018 ᠣᠨ ᠤ ᠬᠠᠷᠢᠶᠠ ᠬᠤᠭᠤᠴᠠᠭᠠᠨ ᠤ ᠵᠡᠮᠳᠡᠭᠴᠦᠳ ᠲᠤ ᠠᠵᠢᠯ ᠣᠯᠭᠤᠬᠤ | ᠪᠠᠲᠤᠯᠠᠭᠠ ᠶᠢᠨ ᠮᠥᠩᠭᠦ ᠶᠢ ᠬᠢᠨᠠᠨ ᠬᠠᠷᠭᠤᠭᠤᠯᠵᠤ ᠲᠠᠲᠠᠪᠤᠷᠢᠯᠠᠬᠤ ᠠᠵᠢᠯ ᠢ ᠰᠠᠶᠢᠲᠤᠷ ᠬᠢᠬᠦ ᠲᠤᠬᠠᠶ ᠮᠡᠳᠡᠭᠳᠡᠯ︾ ᠢ | ᠤᠯᠠᠮᠵᠢᠯᠠᠨ ᠶᠠᠪᠤᠭᠤᠯᠬᠤ ᠲᠤᠬᠠᠶ ᠮᠡᠳᠡᠭᠳᠡᠯ ︵ᠣᠯᠠᠭᠠᠨᠴᠠᠪ ᠵᠡᠮᠳᠡᠭᠴᠦᠳ ᠤᠨ ᠬᠤᠯᠪᠣᠭᠠ ᠥᠰᠥᠭ ︹ 2019 | ︺ 39 ᠳ᠋ᠦᠭᠡᠷ ᠲᠣᠭᠠᠲᠤ︶ | | 2019 ᠣᠨ ᠤ 6 ᠰᠠᠷᠠ ᠶᠢᠨ 13 ᠤ ᠡᠳᠦᠷ |