{"id":61827,"date":"2017-06-17T23:45:11","date_gmt":"2017-06-17T19:15:11","guid":{"rendered":"https:\/\/www.accpress.com\/news\/?p=61827"},"modified":"2017-06-18T22:20:47","modified_gmt":"2017-06-18T17:50:47","slug":"%d8%a8%d8%ae%d8%b4%d9%86%d8%a7%d9%85%d9%87-20096509-%d9%85%d9%88%d8%b1%d8%ae-96324%d9%86%d8%ad%d9%88%d9%87-%d8%b5%d8%af%d9%88%d8%b1-%d8%a8%d8%b1%da%af-%d9%82%d8%b7%d8%b9%db%8c-%d8%b9%d9%85%d9%84","status":"publish","type":"post","link":"https:\/\/www.accpress.com\/news\/1396\/03\/%d8%a8%d8%ae%d8%b4%d9%86%d8%a7%d9%85%d9%87-20096509-%d9%85%d9%88%d8%b1%d8%ae-96324%d9%86%d8%ad%d9%88%d9%87-%d8%b5%d8%af%d9%88%d8%b1-%d8%a8%d8%b1%da%af-%d9%82%d8%b7%d8%b9%db%8c-%d8%b9%d9%85%d9%84\/","title":{"rendered":"\u0628\u062e\u0634\u0646\u0627\u0645\u0647 200\/96\/509 \u0645\u0648\u0631\u062e 96\/3\/24(\u0646\u062d\u0648\u0647 \u0635\u062f\u0648\u0631 \u0628\u0631\u06af \u0642\u0637\u0639\u06cc \u0639\u0645\u0644\u06a9\u0631\u062f \u0633\u0627\u0644 1395 \u0635\u0627\u062d\u0628\u0627\u0646 \u0645\u0634\u0627\u063a\u0644)"},"content":{"rendered":"<p style=\"text-align: center;\"><img decoding=\"async\" class=\"\" src=\"http:\/\/cdn.persiangig.com\/preview\/JkjshYC1QS\/60-300x157.jpg\" width=\"327\" height=\"171\" \/><\/p>\n<p style=\"text-align: justify;\">\u0628\u062e\u0634\u0646\u0627\u0645\u0647 \u0646\u062d\u0648\u0647 \u0635\u062f\u0648\u0631 \u0628\u0631\u06af \u0642\u0637\u0639\u06cc \u0639\u0645\u0644\u06a9\u0631\u062f \u0633\u0627\u0644 1395 \u0635\u0627\u062d\u0628\u0627\u0646 \u0645\u0634\u0627\u063a\u0644 \u00a0\u062f\u0631\u062e\u0635\u0648\u0635 \u06af\u0631\u0648\u0647 \u0647\u0627\u06cc \u062f\u0648\u0645 \u0648 \u0633\u0648\u0645 \u0645\u0648\u0636\u0648\u0639 \u0645\u0627\u062f\u0647 2 <a href=\"https:\/\/www.accpress.com\/news\/1394\/12\/%D8%A8%D8%AE%D8%B4%D9%86%D8%A7%D9%85%D9%87-118-94-200-%D9%85%D9%88%D8%B1%D8%AE-94129%D8%A7%D8%A8%D9%84%D8%A7%D8%BA-%D8%A2%D9%8A%D9%8A%D9%86-%D9%86%D8%A7%D9%85%D9%87-%D8%A7%D8%AC%D8%B1%D8%A7%D9%8A\/\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"text-decoration: underline; color: #ff6600;\">\u0622\u06cc\u06cc\u0646 \u0646\u0627\u0645\u0647 \u0627\u062c\u0631\u0627\u06cc\u06cc \u0645\u0627\u062f\u0647 95<\/span><\/a> \u0645\u0646\u062a\u0634\u0631 \u0634\u062f:<!--more--><\/p>\n<p style=\"text-align: justify;\">\u0645\u0648\u0636\u0648\u0639: \u0635\u062f\u0648\u0631 \u0628\u0631\u06af \u0645\u0627\u0644\u06cc\u0627\u062a \u0642\u0637\u0639\u06cc \u0635\u0627\u062d\u0628\u0627\u0646 \u0645\u0634\u0627\u063a\u0644 \u06af\u0631\u0648\u0647 \u0647\u0627\u06cc \u062f\u0648\u0645 \u0648 \u0633\u0648\u0645 \u0645\u0648\u0636\u0648\u0639 \u0645\u0627\u062f\u0647 2 \u0622\u06cc\u06cc\u0646 \u0646\u0627\u0645\u0647 \u0627\u062c\u0631\u0627\u06cc\u06cc \u0645\u0648\u0636\u0648\u0639 \u0645\u0627\u062f\u0647 95 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0647\u0627\u06cc \u0645\u0633\u062a\u0642\u06cc\u0645 \u0648\u0641\u0642 \u062a\u0628\u0635\u0631\u0647 \u0627\u0644\u062d\u0627\u0642\u06cc \u0645\u0627\u062f\u0647 29 \u0622\u06cc\u06cc\u0646 \u0646\u0627\u0645\u0647 \u0627\u062c\u0631\u0627\u06cc\u06cc \u0645\u0648\u0636\u0648\u0639 \u0645\u0627\u062f\u0647 219 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0647\u0627\u06cc \u0645\u0633\u062a\u0642\u06cc\u0645<\/p>\n<p style=\"text-align: justify;\">\u0628\u0627 \u062a\u0648\u062c\u0647 \u0628\u0647 \u0633\u06cc\u0627\u0633\u062a \u0647\u0627\u06cc \u0633\u0627\u0632\u0645\u0627\u0646 \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u06a9\u0634\u0648\u0631 \u062f\u0631 \u062c\u0647\u062a \u0627\u062c\u0631\u0627\u06cc \u0645\u0637\u0644\u0648\u0628 \u062a\u0631 \u0639\u062f\u0627\u0644\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0627\u0632 \u0637\u0631\u06cc\u0642 \u062a\u0639\u0627\u0645\u0644 \u0628\u0627 \u0645\u0624\u062f\u06cc\u0627\u0646 \u0645\u062d\u062a\u0631\u0645\u060c \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0628\u0647\u06cc\u0646\u0647 \u0627\u0632 \u0645\u0646\u0627\u0628\u0639 \u062f\u0631 \u062c\u0647\u062a \u06a9\u0627\u0647\u0634 \u0632\u0645\u0627\u0646 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u067e\u0631\u0648\u0646\u062f\u0647 \u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0648 \u0647\u0632\u06cc\u0646\u0647 \u0647\u0627\u06cc \u0648\u0635\u0648\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a\u060c \u062a\u0648\u0633\u0639\u0647 \u0648 \u062a\u0631\u0648\u06cc\u062c \u0641\u0631\u0647\u0646\u06af \u062e\u0648\u062f\u0627\u0638\u0647\u0627\u0631\u06cc \u062f\u0631 \u062c\u0627\u0645\u0639\u0647 \u0648 \u0628\u0647 \u062c\u0647\u062a \u067e\u0627\u0633\u062e\u06af\u0648\u06cc\u06cc \u0628\u0647 \u0627\u0639\u062a\u0645\u0627\u062f \u0645\u0624\u062f\u06cc\u0627\u0646 \u0645\u062d\u062a\u0631\u0645 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc\u060c \u0645\u0642\u0631\u0631 \u0645\u06cc \u06af\u0631\u062f\u062f:<\/p>\n<p style=\"text-align: justify;\">1- \u0627\u062f\u0627\u0631\u0627\u062a \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u062a\u0631\u062a\u06cc\u0628\u06cc \u0627\u062a\u062e\u0627\u0630 \u0646\u0645\u0627\u06cc\u0646\u062f\u060c \u062a\u0627 \u062f\u0631 \u062e\u0635\u0648\u0635 \u0635\u0627\u062d\u0628\u0627\u0646 \u0645\u0634\u0627\u063a\u0644 \u06af\u0631\u0648\u0647 \u0647\u0627\u06cc \u062f\u0648\u0645 \u0648 \u0633\u0648\u0645 \u0645\u0648\u0636\u0648\u0639 \u0645\u0627\u062f\u0647 2 \u0622\u06cc\u06cc\u0646 \u0646\u0627\u0645\u0647 \u0627\u062c\u0631\u0627\u06cc\u06cc \u0645\u0627\u062f\u0647 95 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0647\u0627\u06cc \u0645\u0633\u062a\u0642\u06cc\u0645 \u0627\u0635\u0644\u0627\u062d\u06cc \u0645\u0635\u0648\u0628 1394\/04\/31\u060c \u0686\u0646\u0627\u0646\u0686\u0647 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u062a\u0633\u0644\u06cc\u0645\u06cc \u0639\u0645\u0644\u06a9\u0631\u062f \u0633\u0627\u0644 1395 \u0627\u06cc\u0646 \u0645\u0624\u062f\u06cc\u0627\u0646 \u0627\u0632 \u0644\u062d\u0627\u0638 \u062f\u0631\u0622\u0645\u062f \u0645\u0634\u0645\u0648\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a \u0627\u0628\u0631\u0627\u0632\u06cc \u0648 \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u062a\u0639\u0644\u0642\u0647\u060c \u0645\u0646\u0637\u0628\u0642 \u0628\u0627 \u0633\u0648\u0627\u0628\u0642 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u062a\u0633\u0644\u06cc\u0645 \u0634\u062f\u0647 \u0628\u0627\u0634\u062f \u0648 \u0646\u06cc\u0632 \u0627\u0633\u0646\u0627\u062f \u0648 \u0645\u062f\u0627\u0631\u06a9 \u0645\u062b\u0628\u062a\u0647 \u0627\u06cc \u062f\u0627\u0644 \u0628\u0631 \u062a\u0639\u0644\u0642 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u06cc\u0634 \u0627\u0632 \u0645\u0628\u0644\u063a \u0627\u0638\u0647\u0627\u0631 \u0634\u062f\u0647\u060c \u0648\u0627\u0635\u0644 \u0646\u06af\u0631\u062f\u06cc\u062f\u0647 \u0628\u0627\u0634\u062f\u060c \u0628\u0627 \u0631\u0639\u0627\u06cc\u062a \u0645\u0642\u0631\u0631\u0627\u062a \u062a\u0628\u0635\u0631\u0647 \u0627\u0644\u062d\u0627\u0642\u06cc \u0645\u0627\u062f\u0647 29 \u0622\u06cc\u06cc\u0646 \u0646\u0627\u0645\u0647 \u0627\u062c\u0631\u0627\u06cc\u06cc \u0645\u0648\u0636\u0648\u0639 \u0645\u0627\u062f\u0647 219 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0647\u0627\u06cc \u0645\u0633\u062a\u0642\u06cc\u0645 \u0628\u0631\u06af \u0645\u0627\u0644\u06cc\u0627\u062a \u0642\u0637\u0639\u06cc \u0639\u0645\u0644\u06a9\u0631\u062f \u0633\u0627\u0644 1395 \u0627\u06cc\u0646 \u06af\u0648\u0646\u0647 \u0645\u0624\u062f\u06cc\u0627\u0646 \u062d\u062f\u0627\u06a9\u062b\u0631 \u062a\u0627 \u067e\u0627\u06cc\u0627\u0646 \u0645\u0647\u0631\u0645\u0627\u0647 \u0633\u0627\u0644 1396 \u0635\u0627\u062f\u0631 \u06af\u0631\u062f\u062f.<\/p>\n<p style=\"text-align: justify;\">2- \u0647\u0631\u06af\u0627\u0647 \u0627\u0633\u0646\u0627\u062f \u0648 \u0645\u062f\u0627\u0631\u06a9 \u0645\u062b\u0628\u062a\u0647 \u0627\u06cc \u0628\u0647 \u062f\u0633\u062a \u0622\u06cc\u062f \u06a9\u0647 \u0645\u0634\u062e\u0635 \u0634\u0648\u062f \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u062a\u0639\u0644\u0642\u0647 \u0645\u0624\u062f\u06cc \u0628\u06cc\u0634 \u0627\u0632 \u0645\u0627\u0644\u06cc\u0627\u062a \u0642\u0637\u0639\u06cc \u0634\u062f\u0647 \u062f\u0631 \u0627\u062c\u0631\u0627\u06cc \u062a\u0628\u0635\u0631\u0647 \u0641\u0648\u0642 \u0627\u0644\u0630\u06a9\u0631 \u0628\u0627\u0634\u062f\u060c \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0627\u0628\u0647 \u0627\u0644\u062a\u0641\u0627\u0648\u062a \u0648 \u062c\u0631\u0627\u0626\u0645 \u0645\u062a\u0639\u0644\u0642\u0647 \u0645\u0637\u0627\u0644\u0628\u0647 \u0645\u06cc \u06af\u0631\u062f\u062f.<\/p>\n<p style=\"text-align: justify;\">3- \u0627\u062f\u0627\u0631\u0627\u062a \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u062a\u0631\u062a\u06cc\u0628\u06cc \u0627\u062a\u062e\u0627\u0630 \u0646\u0645\u0627\u06cc\u0646\u062f \u06a9\u0647 \u0627\u0648\u0631\u0627\u0642 \u0642\u0637\u0639\u06cc \u0635\u0627\u062f\u0631\u0647\u060c \u0638\u0631\u0641 \u0645\u062f\u062a \u062d\u062f\u0627\u06a9\u062b\u0631 \u0633\u06cc (30) \u0631\u0648\u0632 \u0627\u0632 \u062a\u0627\u0631\u06cc\u062e \u0635\u062f\u0648\u0631\u060c \u0628\u0647 \u0645\u0624\u062f\u06cc\u0627\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0627\u0628\u0644\u0627\u063a \u06af\u0631\u062f\u062f.<\/p>\n<p style=\"text-align: justify;\">4- \u0645\u0631\u06a9\u0632 \u0641\u0646\u0627\u0648\u0631\u06cc \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0648 \u0627\u0631\u062a\u0628\u0627\u0637\u0627\u062a \u0645\u06cc \u0628\u0627\u06cc\u0633\u062a \u0628\u0627 \u0647\u0645\u0627\u0647\u0646\u06af\u06cc \u0645\u0639\u0627\u0648\u0646\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0647\u0627\u06cc \u0645\u0633\u062a\u0642\u06cc\u0645\u060c \u0641\u0647\u0631\u0633\u062a \u0627\u0648\u0644\u06cc\u0647 \u0648\u0627\u062c\u062f\u06cc\u0646 \u0634\u0631\u0627\u06cc\u0637 \u0627\u06cc\u0646 \u0634\u0631\u0627\u06cc\u0637 \u0627\u06cc\u0646 \u062f\u0633\u062a\u0648\u0631\u0627\u0644\u0639\u0645\u0644 \u0631\u0627 \u062a\u0627 \u067e\u0627\u0646\u0632\u062f\u0647\u0645 \u0645\u0631\u062f\u0627\u062f\u0645\u0627\u0647 1396 \u0628\u0647 \u0627\u062f\u0627\u0631\u0627\u062a \u06a9\u0644 \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0646\u0645\u0627\u06cc\u062f.<\/p>\n<p>[br]<br \/>\n\u0633\u06cc\u062f \u06a9\u0627\u0645\u0644 \u062a\u0642\u0648\u06cc \u0646\u0698\u0627\u062f<\/p>\n<p>[br]<\/p>\n<p style=\"text-align: justify;\">[br]<\/p>\n<p style=\"text-align: center;\"><img decoding=\"async\" class=\"\" src=\"http:\/\/s8.picofile.com\/file\/8298069150\/_ACCPress17.jpg\" width=\"482\" height=\"755\" \/><\/p>\n<p style=\"text-align: justify;\">[br]<\/p>\n<p style=\"text-align: justify;\">[hr]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0628\u062e\u0634\u0646\u0627\u0645\u0647 \u0646\u062d\u0648\u0647 \u0635\u062f\u0648\u0631 \u0628\u0631\u06af \u0642\u0637\u0639\u06cc \u0639\u0645\u0644\u06a9\u0631\u062f \u0633\u0627\u0644 1395 \u0635\u0627\u062d\u0628\u0627\u0646 \u0645\u0634\u0627\u063a\u0644 \u00a0\u062f\u0631\u062e\u0635\u0648\u0635 \u06af\u0631\u0648\u0647 \u0647\u0627\u06cc \u062f\u0648\u0645 \u0648 \u0633\u0648\u0645 \u0645\u0648\u0636\u0648\u0639 \u0645\u0627\u062f\u0647 2 \u0622\u06cc\u06cc\u0646 \u0646\u0627\u0645\u0647 \u0627\u062c\u0631\u0627\u06cc\u06cc \u0645\u0627\u062f\u0647 95 \u0645\u0646\u062a\u0634\u0631 \u0634\u062f:<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12,9],"tags":[46319,43625,46318,46322,46321,46324,46325,46323,46320],"class_list":["post-61827","post","type-post","status-publish","format-standard","hentry","category-administrative-regulations-tax-laws","category-new-tax-affairs","tag-46319","tag-43625","tag-46318","tag-----1395","tag------1395","tag---1395","tag----1395","tag-------1395--"],"views":1960,"_links":{"self":[{"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/posts\/61827","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/comments?post=61827"}],"version-history":[{"count":0,"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/posts\/61827\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/media?parent=61827"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/categories?post=61827"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/tags?post=61827"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}