| | | | | | | | | | 2023 1 1 2027 12 | 31 | | | | | | | 3 | 36 20000 | | | | | 20% | | | | | 2023 1 1 2027 12 | 31 | | 3 36 20000 | | | | | 20% | | | | | | | 3 | | | | | | 3 | | | | | 3 | | | | | 3 | | | | | | | |