Amending Chapter 26-1 And 26-3 Part Two Of The Tax Code Of The Russian Federation And Article 2-1 Of The Federal Act "on Amendments And Additions To Part Two Of The Tax Code Of The Russian Federation And Some Other ...

Original Language Title: О внесении изменений в главы 26-1 и 26-3 части второй Налогового кодекса Российской Федерации и статью 2-1 Федерального закона "О внесении изменений и дополнений в часть вторую Налогового кодекса Российской Федерации и некоторые другие...

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RUSSIAN FEDERATION FEDERAL ACT amending chapter 26-1 and 26-3 part two of the tax code of the Russian Federation and article 2-1 of the Federal Act "on amendments and additions to part two of the tax code of the Russian Federation and some other acts of legislation of the Russian Federation on taxes and fees, as well as on repealing certain acts (regulations) of the legislation of the Russian Federation on taxes and fees" adopted by the State Duma February 22, 2006 year approved by the Federation Council March 3, 2006 year (as amended by the Federal laws from 03.11.2006 N 177-FZ;
from 22.07.2008 N 158-ФЗ; from 27.07.2010 N 229-FZ;
from 25 N 94-FZ; from 2 October 2012 N 161-FZ;
from 20.04.2014 N 81-FZ; from 06.04.2015 N 84-FZ) Article 1 Amend in part two of the tax code of the Russian Federation (collection of laws of the Russian Federation, 2000, no. 32, p. 3340; 2001, N 53, art. 5023; 2002, N 30, art. 3021; 2003, N 1, art. 6, 8; N 28, art. 2886; N 46, art. 4443; 2004, N 15, art. 1342; N 27, art. 2711; N 30, art. 3083; N 31, art. 3231; 2005, N 1, art. 9; N 23, art. 2201; N 25, art. 2428; N 27, art. 2707; N 30, art. 3112) as follows: 1) in article 346-1: in paragraph 1, the words "common tax regime" were replaced by the words "in other tax regimes stipulated by legislation of the Russian Federation on taxes and dues";
paragraph 2 shall be amended as follows: "2. the organizations and individual entrepreneurs who are agricultural producers pursuant to this chapter, shall have the right to voluntarily go to the payment of single agricultural tax in the manner provided for in this chapter.";
in paragraph 3: the first paragraph shall be reworded as follows: "3. the organizations that are the taxpayers a single agricultural tax, exempted from the obligation to pay the tax-for-profit organizations, property tax organizations, the single social tax. Organizations that are the single agricultural tax, taxpayers are not recognized by the taxpayers of the value added tax (excluding value added tax payable in accordance with this code upon importation of the goods into the customs territory of the Russian Federation);
in the third paragraph, the words "common tax regime" were replaced by the words "in other tax regimes stipulated by legislation of the Russian Federation on taxes and dues";
the fourth paragraph shall be reworded as follows: "individual entrepreneurs who are taxpayers a single agricultural tax, exempted from the obligation to pay the tax on the income of natural persons (in respect of income derived from business activities), the property tax of physical persons (in respect of property used for business purposes), the unified social tax (in respect of income derived from business activities, as well as payments and other remuneration earned by them in favor of individuals). Individual entrepreneurs are single agricultural tax, taxpayers are not recognized by the taxpayers of the value added tax (excluding value added tax payable in accordance with this code upon importation of the goods into the customs territory of the Russian Federation);
in the sixth paragraph, the words "common tax regime" were replaced by the words "in other tax regimes stipulated by legislation of the Russian Federation on taxes and dues";
2) (deleted-the Federal law from 03.11.2006 N 177-FZ) 3) in article 346-3: the name should read as follows: "article 346-3. The procedure and conditions for the start and stop the use of a single agricultural tax ";
in paragraph 1 the words "and (or) reared them fish" deleted;
paragraph 2 shall be amended as follows: "2. the newly established organization or newly registered individual entrepreneur may apply for the transition to the payment of single agricultural tax in five-day's term from the date of registration with the tax authority specified in the certificate of registration with the tax authority issued in accordance with the second paragraph of article 84, paragraph 2 of the present code. In this case, the organization or individual entrepreneur shall be deemed to have payment of single agricultural tax for the current tax period from the date of registration with the tax authority specified in the certificate of registration with the tax authority. ";
in paragraph 3, the words "general regime" were replaced by the words "other modes";
paragraphs 4 and 5 shall be amended as follows:

"4. If by the results of the tax period, the proportion of income of a taxpayer from the sale of them produced agricultural products, including products of primary processing of manufactured from agricultural products of own production, total income from realization of goods (works, services) amounted to less than 70 per cent and (or) If during the reporting (tax) period allowed a mismatch the requirements set out in paragraph 6 of article 346-2 of this code, such a taxpayer is deemed to have forfeited the right to use a single agricultural tax since the beginning of the tax period in which a violation specified restrictions and (or) non-conformity of the specified requirements.
When the income limits of implementation produced by the taxpayer of agricultural products, including products of primary processing of manufactured from agricultural products of own production, shall be determined on the basis of all of its activities.
The taxpayer loses the right to use a single agricultural tax within 30 days after the expiry of the reporting (tax) period in which a violation specified in the first subparagraph of this paragraph limits and (or) non-conformity requirements established by paragraph 6 of article 346-2 of this code, shall for all reporting (tax) period make the recalculation of tax obligation for value added tax, profit tax, income tax on organizations individuals , the uniform social tax, property tax organizations, property tax of physical persons in the manner prescribed by the legislation of the Russian Federation on taxes and fees for newly created organizations or newly registered individual entrepreneurs. Specified in this paragraph, the taxpayer fails to pay the penalties and fines for late payment of these taxes and advances on him.
5. the taxpayer is obliged to inform the tax authority about moving to a different tax treatment, effected in accordance with paragraph 4 of this article, within fifteen days after the reporting (tax) period. ";
in paragraph 6, the word "General" should be replaced by the word "other";
in paragraph 7, the word "General" should be replaced by the word "other";
second paragraph of paragraph 8 shall read as follows: "If the organization or individual entrepreneur, with payment of a single agricultural tax on a tax regime, recognized the tax payers of value added tax in accordance with Chapter 21 of this code, the amount of value added tax, charges against them for goods (works, services), including fixed assets and intangible assets acquired before switching to a different tax treatment calculation of value added tax shall not be deductible. ";
4) in article 346, paragraph 5-1 shall be amended as follows: "1. in determining the taxable income are as follows: (void-the Federal law dated 06.04.2015 N 84-FZ) (repealed-federal law 06.04.2015 N 84-FZ) when determining the object of taxation does not take into account the income referred to in Article 251 of this code, as well as income received dividends if their taxation was a tax agent in accordance with the provisions of articles 214 and 275 of the present code.";
in paragraph 2, subparagraphs 1 and 2: shall be amended as follows: 1 ") expenses for the purchase, construction or production of fixed assets (subject to the provisions of paragraph 4 and paragraph of the sixth subparagraph 2 of paragraph 5 of this article);
2) acquisition costs of intangible assets, creation of intangible assets the taxpayer itself (taking into account the provisions of paragraph 4 and paragraph of the sixth subparagraph 2 of paragraph 5 of this article) ";
subparagraph 5 shall be supplemented with the words ", including expenses for the purchase of seeds, seedlings, seedlings and other planting material, fertilizer, feed, medicines, biological products and means of protection of plants";
subparagraphs 7 and 8 shall be amended as follows: "7) costs of compulsory and voluntary insurance, which include premiums for all types of compulsory insurance as well as for the following types of voluntary insurance: voluntary insurance of vehicles (including leased property);
voluntary cargo insurance;
voluntary insurance of fixed assets for production purposes (including leased), intangible assets, of unfinished capital construction (including leased);
voluntary insurance of the risks associated with the performance of civil and erection works;
voluntary insurance of inventories;
voluntary insurance of crops and animals;
voluntary insurance of other property used by the taxpayer in carrying out activities aimed at generating income;

voluntary liability insurance for infliction of harm, if such insurance is a prerequisite for the implementation of the activities of the taxpayer in accordance with the international obligations of the Russian Federation or accepted international requirements;
8) the amount of value added tax on purchased and paid for by the taxpayer of the goods (works, services), acquisition costs (payment) which should be included in the composition of expenditures in accordance with this article ";
subparagraph 15 worded as follows: "15) accounting, auditing and legal services";
subparagraph 24 shall be supplemented with the words ", including the costs associated with the acquisition and sale of the goods, including the costs for the storage, maintenance and transportation";
subparagraph 26 shall be amended as follows: "26) expenditure on training and retraining of State taxpayer, on a contractual basis in the manner provided for in paragraph 3 of article 264 of this code";
subparagraph 28 shall be amended as follows: "28) costs in the form of paid, on the basis of a court decision that has entered into force, fines, penalties and (or) other sanctions for breach of contract or debt instruments, as well as the cost of reparation";
supplement paragraphs 30-41 as follows: (Paragraph repealed Federal Act of 25 N 94-FZ) 31) costs for the acquisition of property rights on land plots, including: plots of land for agricultural purposes;
the plots, which are State or municipal property and where there are buildings, structures, buildings used for agricultural production;
32) cost of acquiring young cattle for the subsequent formation of the basic herd, productive cattle, young birds and fish fry;
33) cost of maintaining shift and camps associated with agricultural production on range cattle breeding;
34) expenditure on payment of Commission fees, agency fees and emoluments on the contracts of Agency;
35) expenditure on product certification;
36) periodic (recurring) payments for the use of rights to results of intellectual activity and means of individualization (in particular, the rights arising from patents on inventions, industrial designs and other forms of intellectual property);
37) cost of holding (in cases stipulated by the legislation of the Russian Federation) mandatory evaluation in order to monitor the accuracy of tax payment in the event of a dispute concerning the calculation of the tax base, as well as the costs of valuation in determining its market value to mortgage;
38) fee for providing information about the registered rights;
39) the cost of specialized organizations on manufacturing documents inventory and technical accounting (inventory) of real estate (including land title documents and documents on mezhevanii land);
40) the cost of specialized expertise organizations, surveys, issuing opinions and to provide other documents required to obtain a license (permission) to carry out a specific activity;
41) expenses related to the participation in the open or closed bidding (tenders, auctions) when placing orders for the supply of agricultural products;
in the second subparagraph of paragraph 3, the words "and 9-21" should be replaced by the words ", 9-21, 26 and 30," after digit "264" complement figures "265";
item 4 shall be amended as follows: "4. The acquisition costs (construction, manufacturing) of fixed assets, as well as the cost of acquisition (creating the taxpayer itself) intangible assets are taken in the following order: 1) in respect of the acquired (built manufactured) during the period of application of the single agricultural tax, fixed assets-from the moment you enter these fixed assets in operation;
in respect of acquired (created by the taxpayer himself) during the period of application of the single agricultural tax intangible assets-since the adoption of these intangible assets in accounting;
2) in respect of the acquired (built manufactured) of fixed assets, as well as purchased (itself created by the taxpayer) intangible assets prior to payment of single agricultural tax cost of fixed assets and intangible assets is included in expenses in the following order: for fixed assets and intangible assets, with the period of useful life of up to three years-within one year of application of the single agricultural tax;
in respect of fixed assets and intangible assets, with the period of useful life of three to 15 years inclusive: within the first year of application of the single agricultural tax-50%, 2nd year-30 per cent of the value of and during the third year-20 percent of the cost;

in respect of fixed assets and intangible assets with a term of more than 15 years of useful life within 10 years, the use of a single agricultural tax in equal portions of the cost of fixed assets and intangible assets.
During the tax period these costs taken equal shares.
If the taxpayer has passed on the payment of single agricultural tax since registration in tax authorities, the cost of fixed assets and intangible assets was adopted for the original cost of those assets, determined in the manner prescribed by the legislation of the Russian Federation on accounting.
If the taxpayer has passed on the payment of single agricultural tax other tax regimes, the cost of fixed assets and intangible assets accounted for in the manner prescribed by paragraphs 1-6 and 9 of article 346-6 of this code.
Determination of the useful lives of fixed assets is carried out on the basis of approved by the Government of the Russian Federation, in accordance with article 258 of this code classification of fixed assets that are included in depreciation group. Useful lives of fixed assets, which are not included in this classification are established by the taxpayer in accordance with the specifications or recommendations of organizations-manufacturers.
Fixed assets, which are subject to state registration in accordance with the legislation of the Russian Federation shall be treated as expenses in accordance with this article since the documented fact of filing documents for registration of these rights. The provision in part fulfilment conditions documentary confirmation of filing documents for registration does not apply to fixed assets put into operation until January 31, 1998 year.
Determination of the useful lives of intangible assets is carried out in accordance with paragraph 2 of article 258 of this code.
In case of realization (transmission) purchased (constructed, manufactured, created by the taxpayer himself) of fixed assets and intangible assets prior to the expiration of three years from the date of their acquisition costs (construction, manufacturing, creating the taxpayer itself) in the composition of expenditures in accordance with this chapter (for fixed assets and intangible assets, with the period of useful life of more than 15 years before the expiration of 10 years from the date of their acquisition (construction , manufacture, create own taxpayer) taxpayer shall be obliged to recalculate tax base for the entire period of use of such fixed and intangible assets since their recording comprising acquisition costs (construction, manufacturing, creating the taxpayer itself) up to date (transfer) subject to the provisions of chapter 25 of this code and to pay an additional amount of tax and penalties.
A part of fixed assets and intangible assets for the purposes of this article include fixed assets and intangible assets which are recognized as depreciable property in accordance with Chapter 25 of this code, taking into account the provisions of this chapter. ";
supplement paragraph 4-1 to read as follows: "4-1. Expenditure on acquisition of property rights on land plots are taken into account in the composition of the costs evenly throughout the period defined by the taxpayer, but not less than seven years. Costs are taken into account in equal instalments over the accounting and tax periods. ";
paragraph 5 shall be amended as follows: "5. the recognition of income and expenditure of the taxpayer is performed in the following order: 1) for the purposes of this chapter, the date of receipt of income recognized day on bank accounts and (or) the cashier and receive other property (works, services) and (or) property rights, as well as repayment of debt otherwise (cash method).
When you use buyer payments for purchased goods (works, services) and (or) property rights bills date of receipt of the income of the taxpayer acknowledges the bill payment date (date of receipt of the funds from the Bill drawer or other required by a specified person Bill) or the day on which the taxpayer specified bills by endorsement to a third party;
2) expenses taxpayer costs are recognized after their actual payment. For the purposes of this chapter, the payment for goods (works, services) and (or) property rights recognizes the termination of the obligation of the taxpayer-the acquirer of the goods (works, services) and (or) property rights before the seller, which is directly connected with the delivery of these goods (works, services) and (or) the transfer of property rights.
While expenses are composed of expenditures with the following considerations:

material costs, including the costs of acquisition of raw materials (including acquisition costs of seeds, seedlings, seedlings and other planting material, fertilizer, feed, medicines, biological products and means of protection of plants), as well as labor costs are taken into account in the composition of the costs at the time of repayment of debt by debiting a current account for the taxpayer, the payment of cash, and when another mode of repayment of debts-at the time of such repayment. The same applies for the payment of interests for use of borrowings (including bank loans) and when paying for the services of third parties;
costs the cost of goods purchased for further implementation, including costs associated with the acquisition and sale of the goods, including the costs for the storage, maintenance and transportation are taken into consideration in the composition of the costs after their actual payment;
the costs of taxes and fees are taken into account in the composition of expenditure of $ uplachennom by the taxpayer in fact. If you have debts to pay taxes and fees the cost of redemption are taken into account in the composition of expenditure within actually repaid debt in those reporting (tax) period when a taxpayer repays specified debt;
acquisition costs (construction, manufacturing) of fixed assets, as well as the cost of acquisition (creating the taxpayer itself) of intangible assets recorded in the manner provided for in paragraph 4 of this article, reflected on the last day of the reporting (tax) period. While these expenses are only paid on fixed assets and intangible assets used in carrying out entrepreneurial activity;
When issuing taxpayer seller in payment for purchased goods (works, services) and (or) property rights bills of costs for the acquisition of these goods (works, services) and (or) property rights are recorded upon payment of the specified bills. When you pass by the taxpayer to pay the seller of purchased goods (works, services) and (or) property rights bills issued by a third party, expenditure on the acquisition of these goods (works, services) and (or) property rights are recorded at the date of transfer specified bills for purchased goods (works, services) and (or) property rights. Specified in this subparagraph, costs are recognized on the basis of the contract price, but in an amount not exceeding the amount of the debt obligation, specified in the Bill; (Repealed-federal law 20.04.2014 N 81-FZ), paragraphs 6 and 7 shall be declared null and void;
in paragraph 8, the word "Taxpayers" should be replaced by the word "organization";
supplemented by a paragraph reading: "individual entrepreneurs keep records of income and expenses for the purposes of calculating the tax base through a single agricultural tax in the book of incomes and expenditures accounting individual entrepreneurs applying taxation system for agricultural producers (a single agricultural tax), form and procedure of filling which are approved by the Ministry of Finance of the Russian Federation.";
5) 346-6 article, paragraph 3 shall be amended as follows: "3. The income received in kind are taken into account when determining the tax base on the basis of the contract prices to reflect market prices, as defined in the same order, determine the market prices established by article 40 of this code.";
paragraph 5: the first and second paragraphs should be inserted after the words "tax base" add the words "for the tax period;
in the fourth paragraph, the words "general regime" were replaced by the words "other modes";
in the fifth paragraph, the words "general regime" were replaced by the words "other modes";
paragraph 6: the first paragraph shall be reworded as follows: "6. The organization, which until payment of single agricultural tax in the calculation of income tax accrual method, organizations have used when navigating the payment of single agricultural tax for the following regulations:";
in subparagraph 1, the words "during the period of application of the general taxation regime" were replaced by the words "prior to payment of single agricultural tax";
subparagraph 2 shall be invalidated;
in subparagraph 3, the words "in the application of the general regime of taxation" were replaced by the words "in accordance with Chapter 25 of this code";
in subparagraph 4, the word "taxpayers" should be replaced by the word "organization", the words "during the period of application of the general taxation regime" were replaced by the words "prior to payment of single agricultural tax", the word "taxpayers" should be replaced by the word "organization";
in subparagraph 5, the word "taxpayers" should be replaced by the word "organization";
complement subparagraph 6 to read as follows: "6) material costs and labor costs related to uncompleted production at the date of transition to payment of single agricultural tax paid prior to payment of single agricultural tax are taken into account when determining the tax base through a single agricultural tax in the reporting (tax) period of manufacture the finished product.";

supplement paragraph 6-1 as follows: "6-1. When moving the Organization to pay a single agricultural tax in accounting at the date of such transition reflects the residual value of acquired (built manufactured) fixed assets and acquired (created by the Organization itself) intangible assets that paid until payment of single agricultural tax, as the difference between the cost of acquisition (construction, manufacturing, creating the Organization itself) and amortisation and depreciation amount in accordance with the requirements of chapter 25 of the present code.
When switching on the payment of single agricultural tax organization, applying the simplified system of taxation, in accordance with chapter 26-2 of this code, in the recording at the date of such transition reflects the residual value of acquired (built manufactured) fixed assets and acquired (created by the Organization itself) intangible assets determined in accordance with paragraph 3 of article 346-25 of this code.
When switching on the payment of single agricultural tax the organization applying the tax system in the form of a unified tax on imputed income for certain types of activities, in accordance with chapter 26-3 of this code, in the recording at the date of such transition reflects the residual value of acquired (built manufactured) fixed assets and acquired (created by the Organization itself) intangible assets that paid until payment of single agricultural tax, as the difference between the cost of acquisition (construction , manufacture, create the Organization itself) fixed assets and intangible assets and the amount of amortization calculated in the manner prescribed by the legislation of the Russian Federation on accounting for the period of application of the system of taxation in the form of a unified tax on imputed income for certain types of activities ".
paragraph 7: the first paragraph shall be reworded as follows: "7. organizations who have a single agricultural tax, calculation of the tax base for income tax of organizations using the accrual method, carry out the following rule:";
subparagraphs 1 and 2 shall be amended as follows: "1") shall be composed of income debt payments (payments) to the taxpayer for the period set out in the application of a single agricultural tax goods (works, services) and (or) transferred property rights;
2) is composed of debt costs (payment) for the taxpayer received between a single agricultural tax goods (works, services) and (or) received property rights. ";
supplement paragraph 7-1 to read as follows: "7-1. Specified in subparagraphs 1 and 2 of paragraph 7 of this article, income and expenses are recognised at the date of transition to the calculation of the tax base for income tax of organizations using accrual basis. ";
paragraph 8 shall read as follows: "8. If the organization moves from paying a single agricultural tax on other tax regimes (with the exception of the tax system in the form of a unified tax on imputed income for certain types of activities) and has fixed assets and intangible assets, acquisition costs (construction, manufacturing, creating the Organization itself) which are not fully transferred to costs for the period of application of the single agricultural tax in order stipulated by subitem 2 of item 4 of article 346-5 of this code, in the recording at the date of transition, the residual value of fixed assets and intangible assets is determined by the reduction of residual value of fixed assets and intangible assets, as defined at the time of transition on the payment of single agricultural tax, the amount produced during the period of application of the single agricultural tax expenditures identified in the manner provided for in subparagraph 2 of paragraph 4 of article 346-5 of this code. ";
supplement paragraphs 9 and 10 to read as follows: "9. The self-employed if you are migrating from other tax regimes on the payment of single agricultural tax with a single agricultural tax and other taxation regimes apply rules under paragraphs 6-1 and 8 of this article.
10. taxpayers, translated by separate activities to pay the single tax on imputed income for certain types of activities, in accordance with chapter 26-3 of this code, conduct separate accounting of income and expenses for a variety of special tax regimes. In case of impossibility of dividing expenses in the calculation of the tax base for taxation, estimated for various special tax regimes, these costs are shared in proportion to the percentage of income the total income obtained in the application of these special tax regimes.

Income and expenses for activities in respect of which the tax system in the form of a unified tax on imputed income for certain types of activities, in accordance with chapter 26-3 of this code (subject to the provisions laid down in this chapter) are not counted in the calculation of the tax base through a single agricultural tax. ";
6) in article 346-9: paragraph 4 after the words "produced" to supplement the word "taxpayers";
paragraph 5 shall be amended as follows: "5. the single agricultural tax, payable by the results of the tax period shall be paid by the taxpayers, no later than the deadline set by subparagraph 2 of paragraph 2 of article 346-10 this code for filing the tax return for the tax period.";
7-346) article 10 shall be amended as follows: "article 10-346. Tax Declaration 1. Taxpayers on the expiry of the reporting and tax periods represent tax authorities tax returns: 1) Organization at the place of their location;
2) sole proprietors-to their place of residence.
2. taxpayers represent tax returns: 1) at the end of the reporting period, no later than 25 days from the end of the reporting period;
2), on the basis of the tax period-no later than 31 March of the year following the previous tax period.
(Ninth Paragraph repealed federal law from 27.07.2010 N 229-FZ) 8) article 1, paragraph 2-346-26 complement the paragraph as follows: "a flat tax does not apply to types of entrepreneurial activities specified in subparagraphs 6-9 of paragraph 2 of this article, if they are implemented by organizations and individual entrepreneurs, who, in accordance with chapter 26-1 of this code on the payment of single agricultural tax, and the organizations and individual entrepreneurs implement through their trade organization objects and (or) catering they produced agricultural products including products of primary processing of manufactured from agricultural products of own manufacture. ".
Article 2 (repealed-Federal Act of 2 October 2012 N 161-FZ) Article 3 paragraphs of eighty-seventh, eighty-ninth, one-hundred-and-third and one-hundred-and-fourth article of the Federal Act of 1 November 11, 2003 N 147-FZ "on amending chapter 26-1, part two of the tax code of the Russian Federation and some other acts of legislation of the Russian Federation" (collection of laws of the Russian Federation, 2003, no. 46 , art. 4443) void.
Article 4 1. This federal law shall enter into force on the expiry of one month from the day of its official publication, with the exception of articles 1 and 3 of this federal law.
2. articles 1 and 3 of this federal law shall enter into force on January 1, 2007 year, but not earlier than on the expiry of one month from the day of official publication of this federal law.
3. the provisions of article 346-5, part two of the tax code of the Russian Federation (as amended by this federal law) and article 2-1 of the Federal law dated August 6, 2001 N 110-ФЗ "about entry of changes and additions in part two of the tax code of the Russian Federation and some other acts of legislation of the Russian Federation on taxes and fees, as well as on repealing certain acts (regulations) of the legislation of the Russian Federation on taxes and fees" (as amended by this federal law) applies to legal relations arising from the January 1, 2006 year.
The President of the Russian Federation v. Putin Moscow, Kremlin March 13, 2006 year N 39-FZ

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