{"id":777,"date":"2021-01-09T16:06:50","date_gmt":"2021-01-09T16:06:50","guid":{"rendered":"https:\/\/www.ma3louma.ma?p=777"},"modified":"2021-12-27T13:09:38","modified_gmt":"2021-12-27T13:09:38","slug":"%d8%a7%d9%84%d8%b6%d8%b1%d9%8a%d8%a8%d8%a9-%d8%b9%d9%84%d9%89-%d8%a7%d9%84%d8%af%d8%ae%d9%84-%d8%a8%d8%a7%d9%84%d9%85%d8%ba%d8%b1%d8%a8","status":"publish","type":"post","link":"https:\/\/www.ma3louma.ma\/%d8%a7%d9%84%d8%b6%d8%b1%d9%8a%d8%a8%d8%a9-%d8%b9%d9%84%d9%89-%d8%a7%d9%84%d8%af%d8%ae%d9%84-%d8%a8%d8%a7%d9%84%d9%85%d8%ba%d8%b1%d8%a8\/","title":{"rendered":"\u062c\u062f\u0648\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0628\u0627\u0644\u0645\u063a\u0631\u0628 2022"},"content":{"rendered":"<p><span style=\"font-size: 14pt;\"><span style=\"font-weight: 400;\"><strong>\u062c\u062f\u0648\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0628\u0627\u0644\u0645\u063a\u0631\u0628 2022<\/strong> \u0643\u0645\u0627 \u0647\u0648 \u0645\u0642\u0631\u0631 \u0641\u064a <a href=\"https:\/\/www.finances.gov.ma\/ar\/%D9%84%D8%AA%D9%88%D8%AC%D9%8A%D9%87%D9%83%D9%85\/Pages\/%D9%85%D8%B4%D8%B1%D9%88%D8%B9-%D9%82%D8%A7%D9%86%D9%88%D9%86-%D8%A7%D9%84%D9%85%D8%A7%D9%84%D9%8A%D8%A9-2021.aspx\" target=\"_blank\" rel=\"noopener\">\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0633\u0646\u0629 2022<\/a> \u062d\u064a\u062b \u0623\u0646 <strong>\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644<\/strong> \u0647\u064a \u0636\u0631\u064a\u0628\u0629 \u0645\u0628\u0627\u0634\u0631\u0629 \u0633\u0646\u0648\u064a\u0629 \u0648\u0625\u0639\u0644\u0627\u0646\u064a\u0629 \u062a\u064f\u0641\u0631\u0636 \u0639\u0644\u0649 \u062c\u0645\u064a\u0639 \u062f\u062e\u0648\u0644 (\u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0637\u0628\u064a\u0639\u064a\u064a\u0646 <\/span><span style=\"font-weight: 400;\">\u0645\u0648\u0637\u0646\u0647\u0645 \u0627\u0644\u0645\u0627\u0644\u064a \u0641\u064a \u0627\u0644\u0645\u063a\u0631\u0628) \u060c \u0645\u0647\u0645\u0627 \u0643\u0627\u0646\u062a \u0637\u0628\u064a\u0639\u062a\u0647\u0645 \u0648\u0645\u0647\u0645\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u062a\u064a \u064a\u0632\u0627\u0648\u0644\u0648\u0646\u0647\u0627. \u0625\u0646\u0647\u0627 \u0623\u064a\u0636\u064b\u0627 \u0636\u0631\u064a\u0628\u0629 \u062a\u0635\u0627\u0639\u062f\u064a\u0629 \u062d\u064a\u062b \u064a\u062a\u0645 \u062a\u0639\u064a\u064a\u0646 \u0645\u0642\u064a\u0627\u0633\u0647\u0627 \u0628\u062d\u064a\u062b \u064a\u0643\u0648\u0646 \u0645\u0639\u062f\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0623\u0639\u0644\u0649 \u0643\u0644\u0645\u0627 \u0627\u0631\u062a\u0641\u0639 \u0627\u0644\u062f\u062e\u0644 <\/span><span style=\"font-weight: 400;\">\u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0630\u0644\u0643 \u060c \u062a\u062c\u062f\u0631 \u0627\u0644\u0625\u0634\u0627\u0631\u0629 \u0625\u0644\u0649 \u0623\u0646 IR \u062a\u062a\u0639\u0644\u0642 \u0623\u064a\u0636\u064b\u0627 \u0628\u062f\u062e\u0644 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631\u064a\u064a\u0646 \u0627\u0644\u0630\u064a\u0646 \u0644\u0645 \u064a\u062e\u062a\u0627\u0631\u0648\u0627 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a.<\/span><\/span><\/p>\n<h2><span style=\"font-weight: 400; font-size: 24pt; color: #0000ff;\">\u062c\u062f\u0648\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0628\u0627\u0644\u0645\u063a\u0631\u0628 2022<\/span><\/h2>\n<table style=\"width: 97.4939%; height: 536px;\">\n<tbody>\n<tr>\n<td style=\"width: 24.846%;\"><span style=\"color: #000000; font-size: 14pt;\">\u0645\u0646 (RNI) \u0628\u0627\u0644\u062f\u0631\u0647\u0645<\/span><\/td>\n<td style=\"width: 28.7474%;\"><span style=\"color: #000000; font-size: 14pt;\">\u0627\u0644\u0649 (RNI) \u0628\u0627\u0644\u062f\u0631\u0647\u0645<\/span><\/td>\n<td style=\"width: 22.9979%;\"><span style=\"color: #000000; font-size: 14pt;\">\u0646\u0633\u0628\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 %<\/span><\/td>\n<td style=\"width: 82.4462%;\"><span style=\"color: #000000; font-size: 14pt;\">\u0627\u0644\u062e\u0635\u0645 \u0628\u0627\u0644\u062f\u0631\u0647\u0645<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 24.846%;\"><span style=\"color: #000000; font-size: 14pt;\">0.00<\/span><\/td>\n<td style=\"width: 28.7474%;\"><span style=\"color: #000000; font-size: 14pt;\">30000.00<\/span><\/td>\n<td style=\"width: 22.9979%;\"><span style=\"color: #000000; font-size: 14pt;\">0.00\u0651 %<\/span><\/td>\n<td style=\"width: 82.4462%;\"><span style=\"color: #000000; font-size: 14pt;\">0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 24.846%;\"><span style=\"color: #000000; font-size: 14pt;\">30001.00<\/span><\/td>\n<td style=\"width: 28.7474%;\"><span style=\"color: #000000; font-size: 14pt;\">50000.00<\/span><\/td>\n<td style=\"width: 22.9979%;\"><span style=\"color: #000000; font-size: 14pt;\">10 %<\/span><\/td>\n<td style=\"width: 82.4462%;\"><span style=\"color: #000000; font-size: 14pt;\">3000.00<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 24.846%;\"><span style=\"color: #000000; font-size: 14pt;\">50001.00<\/span><\/td>\n<td style=\"width: 28.7474%;\"><span style=\"color: #000000; font-size: 14pt;\">60000.00<\/span><\/td>\n<td style=\"width: 22.9979%;\"><span style=\"color: #000000; font-size: 14pt;\">20 %<\/span><\/td>\n<td style=\"width: 82.4462%;\"><span style=\"color: #000000; font-size: 14pt;\">8000.00<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 24.846%;\"><span style=\"color: #000000; font-size: 14pt;\">60001.00<\/span><\/td>\n<td style=\"width: 28.7474%;\"><span style=\"color: #000000; font-size: 14pt;\">80000.00<\/span><\/td>\n<td style=\"width: 22.9979%;\"><span style=\"color: #000000; font-size: 14pt;\">30 %<\/span><\/td>\n<td style=\"width: 82.4462%;\"><span style=\"color: #000000; font-size: 14pt;\">14000.00<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 24.846%;\"><span style=\"color: #000000; font-size: 14pt;\">80001.00<\/span><\/td>\n<td style=\"width: 28.7474%;\"><span style=\"color: #000000; font-size: 14pt;\">180000.00<\/span><\/td>\n<td style=\"width: 22.9979%;\"><span style=\"color: #000000; font-size: 14pt;\">34 %<\/span><\/td>\n<td style=\"width: 82.4462%;\"><span style=\"color: #000000; font-size: 14pt;\">17200.00<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 24.846%;\"><span style=\"color: #000000; font-size: 14pt;\">180001.00<\/span><\/td>\n<td style=\"width: 28.7474%;\"><span style=\"color: #000000; font-size: 14pt;\">\u0623\u0643\u062b\u0631 \u0645\u0646 1800001.00<\/span><\/td>\n<td style=\"width: 22.9979%;\"><span style=\"color: #000000; font-size: 14pt;\">38 %<\/span><\/td>\n<td style=\"width: 82.4462%;\"><span style=\"color: #000000; font-size: 14pt;\">24400.00<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span style=\"font-weight: 400; font-size: 24pt; color: #0000ff;\">\u062d\u0633\u0627\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0628\u0627\u0644\u0645\u063a\u0631\u0628<\/span><\/h2>\n<p><span style=\"font-weight: 400; font-size: 14pt;\">\u0627\u0644\u0633\u064a\u062f X \u0645\u0648\u0638\u0641 \u0641\u064a \u0634\u0631\u0643\u0629 \u0646\u0633\u064a\u062c. \u064a\u062a\u0645 \u0639\u0631\u0636 \u0647\u064a\u0643\u0644 \u0623\u062c\u0631\u0647 \u0623\u062f\u0646\u0627\u0647:<\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 14pt;\">\u0627\u0644\u0648\u0636\u0639 \u0627\u0644\u0623\u0633\u0631\u064a: \u0645\u062a\u0632\u0648\u062c + \u0637\u0641\u0644\u064a\u0646 \u0645\u0639\u0627\u0644\u0627\u0646 \u0627\u0644\u0627\u0648\u0644 7 \u0633\u0646\u0648\u0627\u062a \u0648\u0627\u0644\u062b\u0627\u0646\u064a \u0633\u0646\u062a\u064a\u0646<\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 14pt;\">\u0627\u0644\u0631\u0627\u062a\u0628 \u0627\u0644\u0623\u0633\u0627\u0633\u064a: 5000 \u062f\u0631\u0647\u0645<\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 14pt;\">\u062a\u0639\u0648\u064a\u0636 \u0627\u0644\u0645\u0648\u0627\u0635\u0644\u0627\u062a: 500 \u062f\u0631\u0647\u0645<\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 14pt;\">\u062a\u0639\u0648\u064a\u0636 \u0639\u0646 \u062a\u0645\u062b\u064a\u0644: 500 \u062f\u0631\u0647\u0645<\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 14pt;\">\u062a\u0639\u0648\u064a\u0636 \u062e\u0627\u0635: 1000 \u062f\u0631\u0647\u0645<\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 14pt;\">\u0627\u0644\u0645\u062f\u0627\u062e\u064a\u0644 \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629: 5000 +1000 = 6000 \u062f\u0631\u0647\u0645<\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 14pt;\">\u0627\u0644\u0645\u062f\u0627\u062e\u064a\u0644 \u0627\u0644\u0645\u0639\u0641\u0627\u0629: 500 +500 = 1.000<\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 14pt;\">\u0627\u0644\u0631\u0627\u062a\u0628 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a: 6000 + 1000 = 7000 \u062f\u0631\u0647\u0645<\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 14pt;\">\u0627\u0642\u062a\u0637\u0627\u0639\u0627\u062a \u0627\u0644\u0631\u0627\u062a\u0628 \u0645\u0646 \u0627\u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a: (6000\/100)*4,58 = 268,8 \u062f\u0631\u0647\u0645<\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 14pt;\">\u0627\u0642\u062a\u0637\u0627\u0639\u0627\u062a \u0627\u0644\u0631\u0627\u062a\u0628 \u0645\u0646 \u0627\u0644\u062a\u0623\u0645\u064a\u0646 \u0639\u0644\u0649 \u0627\u0644\u0645\u0631\u0636: (6000\/100)*2,26 = 135,6 \u062f\u0631\u0647\u0645<\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 14pt;\">\u0627\u0644\u0623\u062a\u0639\u0627\u0628 \u0627\u0644\u0645\u0647\u0646\u064a\u0629: (6000\/100)*20 = 1200 \u062f\u0631\u0647\u0645<\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 14pt;\">\u0635\u0627\u0641\u064a \u0627\u0644\u0631\u0627\u062a\u0628 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 : (135,6+268,8+1000+1200) &#8211; 7000= 4395,60 \u062f\u0631\u0647\u0645<\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 14pt;\">\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062e\u0627\u0645:666.67 &#8211; (4395,60\/100)*20 = 212,45 \u062f\u0631\u0647\u0645\u00a0\u00a0\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 14pt;\"><span style=\"color: #ff6600;\">\u0635\u0627\u0641\u064a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0627\u0644\u062f\u0641\u0639<\/span> : (3*30)- 212,45 = 122,45 \u062f\u0631\u0647\u0645 ( 3 \u0623\u0634\u062e\u0627\u0635 \u0645\u0639\u0627\u0644\u064a\u0646 \u0644\u0643\u0644 \u0648\u0627\u062d\u062f \u0645\u0646\u0647\u0645 30 \u062f\u0631\u0647\u0645 )<\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 14pt;\"><span style=\"color: #ff6600;\">\u0635\u0627\u0641\u064a \u0627\u0644\u0631\u0627\u062a\u0628<\/span> = ( \u0627\u0644\u062e\u0635\u0648\u0645\u0627\u062a + \u0635\u0627\u0641\u064a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0627\u0644\u062f\u0641\u0639) &#8211; \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0631\u0627\u062a\u0628<\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 14pt;\"><span style=\"color: #ff6600;\">\u0635\u0627\u0641\u064a \u0627\u0644\u0631\u0627\u062a\u0628<\/span> = (268,8 + 122,45) &#8211; 7000 = 6473,15 \u062f\u0631\u0647\u0645<\/span><\/p>\n<h2><span style=\"font-weight: 400; font-size: 24pt; color: #0000ff;\">\u0627\u0644\u0627\u0639\u0641\u0627\u0621 \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0645\u063a\u0631\u0628 2022<\/span><\/h2>\n<p><span style=\"font-size: 14pt;\">\u0643\u0645\u0627 \u0647\u0648 \u0627\u0644\u062d\u0627\u0644 \u0641\u064a \u0623\u064a \u0645\u0643\u0627\u0646 \u0622\u062e\u0631 \u060c \u064a\u0648\u0641\u0631 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0645\u063a\u0631\u0628\u064a \u0625\u0639\u0641\u0627\u0621\u0627\u062a \u0636\u0631\u064a\u0628\u064a\u0629 \u060c \u0644\u0627 \u0633\u064a\u0645\u0627 \u0644\u062f\u062e\u0644 \u0645\u0639\u064a\u0646 \u0630\u064a \u0637\u0628\u064a\u0639\u0629 \u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0623\u0648 \u0639\u0644\u0627\u0648\u0627\u062a. \u0628\u0627\u062e\u062a\u0635\u0627\u0631 \u060c \u062a\u0648\u0636\u062d \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0623\u062f\u0646\u0627\u0647 \u062a\u0641\u0627\u0635\u064a\u0644 \u0643\u0644 \u0645\u0627 \u0647\u0648 \u063a\u064a\u0631 \u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u064a \u0627\u0644\u0645\u063a\u0631\u0628:<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 14pt;\">\u0627\u0644\u0639\u0644\u0627\u0648\u0627\u062a \u0627\u0644\u0639\u0627\u0626\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u0633\u0627\u0639\u062f\u0629 \u0627\u0644\u0623\u0633\u0631\u064a\u0629\u00a0<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">\u0627\u0644\u062a\u0639\u0648\u064a\u0636\u0627\u062a \u0627\u0644\u0645\u062e\u0635\u0635\u0629 \u0644\u062a\u063a\u0637\u064a\u0629 \u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0631\u0633\u0645\u064a\u0629\u00a0<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">\u062d\u0635\u0629 \u0635\u0627\u062d\u0628 \u0627\u0644\u0639\u0645\u0644 \u0641\u064a \u0627\u0644\u0645\u0639\u0627\u0634 \u0627\u0644\u062a\u0642\u0627\u0639\u062f\u064a \u0648\u0627\u0634\u062a\u0631\u0627\u0643\u0627\u062a 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style=\"font-size: 14pt;\">\u0645\u0646\u062d\u0629 \u062f\u0631\u0627\u0633\u064a\u0629<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">\u062a\u0639\u0648\u064a\u0636\u0627\u062a \u0627\u0644\u062a\u062f\u0631\u064a\u0628 \u0627\u0644\u0634\u0647\u0631\u064a\u0629 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a\u0629 \u0628\u062d\u062f \u0623\u0642\u0635\u0649 6000 \u062f\u0631\u0647\u0645 \u060c \u062a\u062f\u0641\u0639\u0647\u0627 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062e\u0627\u0635\u0629 \u0644\u0644\u0645\u062a\u062f\u0631\u0628\u064a\u0646 \u0627\u0644\u0646\u0627\u062c\u062d\u064a\u0646 \u0641\u064a \u0627\u0644\u062a\u0639\u0644\u064a\u0645 \u0627\u0644\u0639\u0627\u0644\u064a \u0623\u0648 \u0627\u0644\u062a\u0643\u0648\u064a\u0646 \u0627\u0644\u0645\u0647\u0646\u064a<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">\u0627\u0644\u062c\u0648\u0627\u0626\u0632 \u0627\u0644\u0623\u062f\u0628\u064a\u0629 \u0648\u0627\u0644\u0641\u0646\u064a\u0629 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2022<\/a><\/span><\/p>\n<p><span style=\"font-size: 14pt;\"><a href=\"https:\/\/www.ma3louma.ma%d9%83%d9%8a%d9%81%d9%8a%d8%a9-%d8%a5%d9%86%d8%b4%d8%a7%d8%a1-%d8%b4%d8%b1%d9%83%d8%a9-%d8%a8%d8%a7%d9%84%d9%85%d8%ba%d8%b1%d8%a8\/\">\u0643\u064a\u0641\u064a\u0629 \u0625\u0646\u0634\u0627\u0621 \u0634\u0631\u0643\u0629 \u0628\u0627\u0644\u0645\u063a\u0631\u0628 2022<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u062c\u062f\u0648\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0628\u0627\u0644\u0645\u063a\u0631\u0628 2022 \u0643\u0645\u0627 \u0647\u0648 \u0645\u0642\u0631\u0631 \u0641\u064a \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0633\u0646\u0629 2022 \u062d\u064a\u062b \u0623\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0647\u064a \u0636\u0631\u064a\u0628\u0629 \u0645\u0628\u0627\u0634\u0631\u0629 \u0633\u0646\u0648\u064a\u0629 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