???????5??? ??????????????

????:??spa???:????????????

??6?????21??????????? (????????? ???)??21?????,?5???????,???????????36940??,?????3%??????????????,??????????4237??????????????????????,?9.4%?

?,????????????????????????,????,?????????????????

???????????,????????5???,???604????????,?????164?,??????;??1125???????????????????,??246???,???????????28%;?9690?????????,???4.1%,??????

???????????,???36?????,???????,????????????,??5?????????????,?,???????????????,???????????????

??,???5??????15750?,????????42???????????????????,?,?????,??????????????????????,??,?????,????????????????????13.5%,??????????

?????,?,????????????????,?????????,??????????????????4.6????10800?,????6000??????????,??????????????,??????5???????????,???????4361?????????????????(????) ?????????:????