From: tabnak.ir
Subject: بی‌تعادلی در سیستم مالیات بر ارزش افزوده
Date: Thu, 23 Apr 2026 13:27:39 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--F94B04915AD72347FBF65679E0AEB534_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----F94B04915AD72347FBF65679E0AEB534_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----F94B04915AD72347FBF65679E0AEB534_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico

iVBORw0KGgoAAAANSUhEUgAAADAAAAAwCAYAAABXAvmHAAALEUlEQVRoga2ae4xVxR3HPzPn3Lt3
d+8uj+VdKFiBSKWKrY9YUaHaLhqhKG3ERkODrcFHqbVpKEqqKdHUaitCUzWC+Gi1UbQhAWpNLE3K
asSYYAJVsIouj3Vx2WV32Xvv3nvOmf4x5zHn3HN3QZ3k5MydM/Ob7+83v9f8dgXff1cBoAAh9IME
4T/YICyQNggbpKUfYfnzgjWC025DLVGeBqVc3VcuKAc88+1iE6AXadSE3iQAGDCH9H9LY+zz8VDF
kArwSJ8JET3CxxPgUmDrzjA7hwIWxoCM3uYJBFNUjb75QyUFp+JrkCBUtEb5TITagnECNcUn4u/Y
huY3ESdRqx+JOeXUE7+F8oUr0r8jfAZS1WcIwkl0Af/BSQYYT0WlquapGvuLlD5IvSBt0edpygCl
fNJp9EU0lMrkqRuTPC18aXRVoq8MJkLd9ceDJ9D15Noko2lyTYzZpwy+VotpkyHZ2kYQAYlNCZhV
p3MAxgl8WVokiE4hQXfmBNh+l+DHc0X8BFRgrFSDj+Gq5kzbwJcE/upz4YEfCBpzhi8Umrgl4dnl
HldtuZfHzn+PFfNFgtnAZk4vmMgoWH0x8EvOF/x9wYesfv8PbF/pMnkUmIR/dbXgorbnEA88QG7B
Fayf9ga3fkcggkgePinEhxCwHG7CqbQJIwXrf1ghe8cK1KpVXLbuNnb+vMSM8Zr49HFw9/mdqFWr
wPOgsxN7yWIeOfNtbvy2iJ/CcM1zoPSZyUDCa6TSGIKwgl+0CiY+/2fUzp0azKZNnPnr5Wy73WFc
k2DdjyD/0FpEV1fktI8fp+7GpTwy71OmjRXR3qlOwGjFTs2E3yzOuvU+BOCWoHwCMnmivCNI6iw/
sTOSPP/7nKmSJy49SHb5MkSxGGUu+/bRMsLi3Jvm0Tr4DvLOO8FxzMwGTpygoTFDtvVKdrxLPNcJ
ufEf5cFgj5Z+3UiwsqCUYcSVXs3EaTQhYM0iScP990J3d7VbX7+e7408gly7ForFdCJbtzJ3ahmZ
jAsEjPjUBrug2KE3tRvCGVEu5BS0pFNTgHQVmj9LsmigDfXyy6mzVU8PPPoo7NgR85oxrI6DEhKV
jOIhrgEodIDTr08hkweR0Sm1ZkCAqugB5YFXAauuhiSi1lwv2LzMI3P9PVAu1569YYM23MR4mC4t
Xswbn9iowJCFH63LfVrq5T7AjVbVtcT20ifgDkYcFzugYRJYuSrQZrt5ns2UV/8CbW21J9XXQ2Mj
dHWlfhb5PIWbbmbtRk9fUNwSOH3aFr1ydKkJWnakxmUYsUTgT/bnuiU42Q6lY75NeKmbTx4tYO9e
lFJJc4ucycKFqB07UJMnB+LBUA7UDTfwSvdEOo58DH0H4ORBKHXFAEZIs5AbR1IbLGatuI9yH3iD
UTDBZ6TSpx+noJn0HF/VXPYddrjytiuYUPoMsWdPzLsIQNTVUdm4mQ2d0znnjiVkd7+J6OiIkuJp
0+h57GmWbTzO8RNFX1BmOmGKQkDjV7TnwcOSCikUyvOCQBboWErzXHALMNgNxU+hcBgGPuFI+0dc
87uD7PrZQ7BmDcqyYsvUypXscL/GXU9+zPWvZOj82zZUa6v+2NKC+9fn+eU/FPuPBOprSNbMpYSl
wduN4dD9S0dwyUxtp74bdUFBS3MWS0pqOB2feNQ53FXmu789yDOXrURt3Ai5nJbZokV88JNV3Pb4
YZRSbH+7l0sf7mbfuhfg4Yfxdu3i8Z7pPP36ceO+kLg3KLQzyU+DTHM4fPmsLHdelefQccdn+9o9
ikIH0hngnw/O5b5n99O2t1tLJAhgwq9MBI8MKhL6XpzNWKy/ZQq3lHYh9u/nwHU/ZeEfOzlwJB5X
RjfZXDmnifcOlXj/cImKU0NSQkDdKKgb46fouhIxtQVeW91MxoLpKw/huY7vhewmzhgLl3xjDFPH
t9O2N7wjGuIws8Ygy9TzyhWXO55o5+DiC6ifehG/v7udwmC18Xf3V3jxP921T1dYkB0BuTEgM9oL
KQ+BYsG5GR5f3sCUFsm6Hf14nsajGcg0Mve80eQyklH5TCKYpYCPHbkHQuA4Hg9u6agNrjZqHVmz
I7WqSJswdUBx1iT4zbX1LLkgQ8aCUkWx6V8nQ0h2QOTi2eMQQrB0/hQ2v3qIwmDSsE3J+x5Def4R
m+WO4QBLLV2rHuw8ZBr173Abl8YczJtlcfPlNgvPs7CtiOiWtwr893AlFGB4pZw9JYdSiktmj+bZ
1d9i5Z/2cfR4yZC4AVYHDKICVzBOPJuUtg77Vlb7cateG6awffsJZnqMahRcPMNiwTkWV8+xOWOs
pieECKN0b0Fx74u9qLBqp7BBYUnBjElR+nDd3Ilc8c3xvNR2gq1v9bDnoxLH+lwqjgEuqMxhZKxB
yVFmfKkGRa9oVX1W0NwAZ4yFmRMt5ky1uOBMi3O+apH3IZiglVIIIXA9xeoXejnYWcEsDgiu3aPG
5C0Ob/o6Wdu/IRlNKUV/SdHe5dDe5XLwmEtXv+JkSUtkYDAQul5nW5DLCPI5QUOdoLle0JIXjB8h
aWkSTBghaWmSNGSJqcZQTSnFUzsHWPFkN47r+l7JBTytQi3NNpZMJyaEBnH25Ayzp2RDyZhSCvpJ
5tOABHOUEayS42ZfKXjq9R5u39yP47iEtujbow2KuoyIFecCIuYmScBp40lgQzGS7CfXKaU4WfK4
55mPeey1fhzZROxygxfYgOBQV4Vi2SOfs2KgkhKt9TvJ0HBtuPkVR7F190nWPPMh+9t7dQotgsxU
heBDL9Qz4LLljV6WzR+VCqrWEScllgY0OT7UyfYVPba/U2DDtmPs3vcpnlPWDkLaRmodf+wgcVr9
XAcXzmhg1uTkZaYa4FBqkvQgwzF6sujxzkclXmrr55U3e+g41qOTxzBSNRILoEHN1e8LrmlT+o4p
mDAqwyPLJ7H4wmbfLr5gsSjRHFdRGPQ4cLTM7g+K/HtvgTf3D9DRNYBbHvDvH2YmKiE3PhYzCOuq
wS2vdbvCbtJRUUiEEJw9uY6ll47isrMbmTmpjjHNVk0vldZKZY9jvQ4dPQ7/6yjzyWcV9h8Z5IOj
ZQ4cHaSnv4znDOqboDdYnc4HW2VG6hMI0zKVSHFA0LrNH5Ug/UgpM4CFlJJ8zqKpQTI6bzOiQZLP
SerrpI4ZgKeg4ku2r+DR1efQV3TpK3gMll08z40uQuGlKHCHBthkGmLloG50YjACHjBjhxOUB+6A
r38AEg+LvqKk74TgiJE+VxEMI6NnvCNPMWRTKX1p6+ROiahCETAojL6ZC8WIBDqmvMSRpRRRVeId
GJlIKaSY47G+UROVWS15YRnzMEotcbp2XATCsPJqrBqoivKboJYfSspI9pRJIHHTMplThkjtPGSb
EiBNPILYH1CECupCScYSmWVVmuwPBEACJlKZTiq6KRxfGDLn3wUyPl1jbdITijgtO76pyYkx0SSS
8AJVYGMpd1JphXGCUhuq3ajVpgrcMF7PP8lIhZTxxVSJWmADFQklCTWZjhQcLP8yY+UI/jwRnbQy
+I2rSnzfSC42MufXhIKPhq8NQKUJeygBBeCFhf73hKx/qfHvCMnFQ9JKOQ0Dn01di/bRbiny0555
IVdxKSWphOX3AKz/PxXmrSue6qbTC1QrzUnE+iLW10YsbF31NY/StP6kpwrVJ+FWQ2BJV5sw3rCQ
m2QkxfMoYzypWrE4YG4cqkASmSGZWudepcOGV6lyz6LaZyS9nagajDUZbhIcTYyjGsZb5VITb1Nv
Yy4xZW4svzG+KUMAJpQw6uv+/wHqDR3MPycRhwAAAABJRU5ErkJggg==

----F94B04915AD72347FBF65679E0AEB534_MULTIPART_MIXED--
