⊙기획재정부공고제2019-145호
「농어촌특별세법 을 개정하는 데에 있어, 그 개정이유와 주요내용을 국민에게 미리 알려 이에 대한 의견을 듣기 위하여 「행정절차법」 제41조에 따라 다음과 같이 공고합니다.
2019년 7월 26일
기획재정부장관
농어촌특별세법 일부개정법률(안) 입법예고
1. 개정이유
노후 대비 필요성이 큰 50세 이상 거주자의 연금계좌 납입액에 대해 200만원 세액공제 한도가 추가 됨에 따라 동 세액공제에 부과하는 농어촌특별세를 비과세하려는 것임.
2. 주요내용
가. 비과세 대상 추가(안 제4조)
은퇴를 앞둔 50대의 경우 노후 대비 필요성이 크고, 연금부담 여력도 상대적으로 높은 계층이므로, 50세 이상인 거주자의 연금계좌 납입액에 대해서는 200만원 세액공제 한도를 추가함
3. 의견제출
이 개정안에 대하여 의견이 있는 기관·단체 또는 개인은 2019년 8월 14일까지 국민참여입법센터(http://opinion.lawmaking.go.kr)를 통하여 온라인으로 의견을 제출하시거나, 다음 사항을 기재한 의견서를 기획재정부(아래 참조)에 제출하여 주시기 바랍니다.
가. 예고사항에 대한 찬성 또는 반대 의견(반대 시 이유 명시)
나. 성명(기관·단체의 경우 기관·단체명과 대표자명), 주소 및 전화번호
다. 그 밖의 참고 사항 등
※ 제출의견 보내실 곳
- 일반우편 : (30109) 세종특별자치시 갈매로 477 정부세종청사 기획재정부 소득세제과
- 전자우편 : 아래 참조
- 팩스 : 아래 참조
4. 그 밖의 사항
개정안에 대한 자세한 사항은 기획재정부(아래 참조)로 문의하여 주시기 바랍니다.
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Vn4dGcoCJr66efm1gLwi9QMI0ULKF9oFyiN1h8gdUxk9az3We/diZTRTyQl2XKvuHHHxwium6irKy/JJvnSRS9FXib9+gxvXY4mOPE94yEmO+u3FzvXcgx2tp9cz8PmdSHZMHc2s9dbs3WuF0cxxzLK7xot2edcG01rOLnqXv31pzdmICCKatcj4XNryvFlHwFR7k0N6sDOmxjuxcXLBfKYebwmYdtEL9iu9mPLBQsLb5D8Nd+L82Ll1G47huTpVLu19pJNn+rW+naopIdpzEwazFuJ2o64BTIfpY5XztBlOKqYvf8zUl1aI89vJ1m2OhOvMagqY2k9mpt/DUVObf4UDZov5YeEW7HyDicko1T03pt3KH92PzdcETJ8fqOQT4e2Ik0fog8rpfWDIsZ7M3CPN/lFdQ1VVTcNZ4XvFZMc7Mk1vJEvNTdi+0wZnV0/8ArYwWm/hIx+eqZ+wMo6yfckClpsea1b5bHjPDIvRzDn05GmvpvAcqz7pzsLgYjpTZng57jFVU558mr2WtngfPc2Z85HExCeSmnmLvEsb6T90J2nq9v29iltJXItPIPsRX6Tx9D6vofDcKj7pvpDg4pfD410bTFVcWqnHq1N9dI7ZtWv5214w1RRyynAAn84PIq+uITbSzAZKxbTzg2k1d0rvcK/l1y8pkPHlh0sIK7tDWUkRBXk3SQw/iIenD8fjS1rdQin3mU7PxWd1QaHqIoGnH/dgwl18pnVjvvauEXUONnOWEf7UT9ALmD5vPauYUaIGn+k9dc6TNYRNIKfzO7DtVg+mAzBOEDB9rphSGsLC7vrY5ur6qCY+nIjm5/iqMzhh9hMjP3ib9/qNZebizVh5nSAqvdmCQnvGtOcSnnT9rTrfhXFvz+JIi7LXnTBfjuVpdCpulUX5lFTW6sacJg/bUQPZGltKqfJ67s0Mrp0NwMvTm8MXsrgrYNoh1SVtZ5C+NbcajR3pvIZZ4/QZN2Mea7bsYJflHqxt7LB3sMfG0pwd27awYeV8vvtmBl/PmMmCvdcfeQa9zT6vq6Qov4TK2hYXSOXZMmrgVmJLS5XXc7mZcY2zAV54eh/mQtYv7/Gufsb03oVl6L02CofmZ/c0ZcRFp9CWab3dYFrmxoQ/9MM05f7rtcRu6M3bAqadHEw15cT7bmXu6BFM/mk5Rhu3st3Mgj22Djg5u+Ds7ISToyMOSlKxt7PDztaOvaGZrVYcao7NpffCsHY++VjNoW/0mN94O7O6rllA11Vzr0Pxo4DplL6d8snszgKmzypmGp7A7c3CsGeUKLRgOmY4Fhmd7xuUOtV1UXXJmAwehW3eMzizp4DprL6ruPSk4VpznO+7zX4IUloJAkqvHWLn/PEMGjEDw/WbMTY1x9LGHue9+3BxcsDOxordFjvZYbIN4y2b2Wx+jIyXdC3TGcB0yBduNN9YV1cUUfIs9s3b6nNNKdcO7WT++EGMmGHI+s3GmJpbYmPvzN59Ljg52GFjtRuLnTsw2WbMls2bMT+W8Yt/0UKXf/hJgdAIk9Ho9ZrOFtdDBHjaYGq8i2NpT87v97Iu4LWoH3/417c4nc+mWvlbSSdNGP/WG4wzDSa5TENdUQJBRkP40wff4RqTR60CrhZD36afgQMBgftxcXDCxXAIr366CPfgi0QGGjPmjb8yevspkgpuE3d0G+Pe/BND1wVxo0TTZd3QdbfyO1JFyfJn9dLtuDR74s7ZchOLvp3GxKkbOdXqE5Eayi7vZcduF1zdXNm31wUXZ3vMjQyYMWUSUxbvp/2MUYn3jCnsLex8gdept/I7FjVk+a9m6XaXZk9qOmO5aRHfTpvI1I2n2ncHoQKm9lNm4V/R+SzRqcBUmTQCDcay0O0EJ0+e4PjxII4F+mK/dQlzp3/Jt3sutwtM50yw5okneNQ5+C2YzUpbV9xc97HXxRknW1OWz57IiEHDMPC71SVHyEsPpslmTF9+7vlcxdTFfP7ruMdUQ1XeNc6dCiEqs7zNx2ZU5XlkZmSQobTM23eo09ylICOVlJQUUlLTya/SoKnMb/Yzjc+01OQRG3KcM7F53NXOFaoirkVcIbeygoKb2WRnZZGZmUV+eTm3M9JJT0sjNTWNvEoBU9EvDDuFWTep6oQ9//WB6bNWNQmXYrnTCXNO57pgv3EyqSzi9u088vKat9sUVbajFlV3g1PBWagleDslmFJzi+zb4j0BU5GAqahLSsD016vOCKYiAVORgKlIwFQkYCoSMBUJmIoETEUiAVORgKlIwFQkYCoSMBUJmIoETEUCpiIBU5GAqUgkYCoSMBUJmIoETEUCpiIBU5GAqUjAVCRgKhIwFYkETEUCpiIBU5GAqUjAVCRgKhIwFQmYigRMBUwFTEUiAVORgKlIwFQkYCoSMBV1ETB9/fXX8ff3JzQ0VJq0Nrff//73HD58WGzxK2y/+c1vOH36tNhCmk4bOHAgW7duFVt0gWZubk7v3r3FFtKea+vevTtRUVEPg+l///d/16+Mxo8fL01am9tvf/tbRo0aJbb4FbZ/+7d/Y9y4cWILaTrtjTfeoG/fvmKLLtAGDBjAa6+9JraQ9lzbn//8Z8LCwmQrXyRb+SLZyhfJVr5ItvJFL+lWvoCpSMBUJGAqEjAVCZiKBExFAqYiAVORgKlIwFQkYCpgKhIwFQmYigRMRQKmIgFTkYCpSMBUJGAqEjAVCZgKmIoETEUCpiIBU5GAqUjAVCRgKhIwFQmYigRMRQKmAqYiAVORgKlIwFQkYCoSMBUJmIoETEUCpiIBU5FIwFQkYCoSMBUJmIoETEUCpiIBU5GAqUjAVCRgKhIJmIoETEUCpiIBU5GAqUjAVCRgKhIwFQmYigRMRaJfL5jWkBFkxtp1O3CPuE1dZ+hxSTqxMckUqQRMX2TclKTHEpNcRPvdUEfu6Z2sWLuLI4kVaNrxm5rSyzgZzuWHlQ5EFLfxNyuvsX/zclab+BF/R/PCLCZgKhIwFTAViQRMWyJBURY3K1pOzipyPKbyzkAzUluZNysTD2NlYoKpmTm799hg7+iIk5MzLi572eeyi7UGa/DPfNKEW0PKAXOsgpIof+LcXEdOsAXf6/dlpIEpTi7OODvfbzaYbdnI5u1OnLvd+Sb5Fw+m7fBDXQ7BFt+j33ckBqZOuDg384ONGVs2bma70zna7Ab1bc7sWs6yrR7ElNaSbTsKvfmh1LbhV1U5IbjYeXH6RinqujzsR/+Lpedr2/6xVTfYNuAjjK68uNXM8wbTe1nBOJpbYGHuREh29aPdkBWIW3BB6wsCdRaBbsEUtIPfq1KD8VRiwtF2Fzut/Lla0vIzVpES6MqJLLXOGM8IcVVyiEtDc3bAynw7W4z9udGR1XEr/X4p+vVcwfQeWcGOmFtYYO4UwqNdriYr0I3gRzj1sfHQYZ8rP5MSiOuJLHSsmxGC633bKnndwcqc7VuM8W+zce+SdvYoQSeO4Otqj733RfJqdQYBwY7mWFiY4xSSzUMmuZtD1Al/HLYuZ5XFEZKrGvLSeXdrrKyssLK2xlppNjY2SrMnKLm2XR55OcC0giiHNZiczOXps00VqcGeSs53xHbXTqz8r1LyjFKYujyFM/6e7D8QwOHDhzjgd4DQlJaFCjV3Ms7hYxdA4ktZNXsx/etCYFpDflwQDgYD6P2dN4mlulasi99MvxGWZLcadBqqbl7hUkIB9x7K7X5M776Yc20Zv1VX2NTv9/xzybk2wIiGW9b6DNqe1CmquJ0HTNvpB80trPUHsT2pI17QUJ4UydW8Gh04dZvcjblBNdQc/4E+i8JoW+qvI//MUvp8uJJLqmr8v+rO0gvNflNdROzxgxw6EsTJ06c4HngIv/1e7LPejrHHVaqU97Ub1Yd1V7smmNalOvGl/grCS9WoS0JZNnIKTqmt+EydgeOYN+nf6rhSk+E4hjf7b6dt7tZQELSO5W5pjQCgpijUkL5633G4UFOfc1IDTZg/To8//a4byyOb2V5TgMf6JVjWA4AVlrst2WPjwP5zN6nuwOSg2++XpV/PE0zrSHX6Ev0V4ZQqMVUSuoyRU5xo3eWOjHmzf+tj+LHx0BGfK9ZNDcRk/jj0/vQ7ui2PbLajovyux3qWWNrUg5+V5W4s99jgsP8cN9tk3HtE716OTVzlA78XnlrM6LkHuK2pHwQ4fanPinBl8aouIXTZSKY4pT74XHXZB1j2ownh+UreqE7CdOB/Kf27iKrMk6kf6GNodh9Itc2aLTNnszu5fXnvpQBTTT6Hl4xhhn3C082dylgIWrcct7TqBzk21LAvet8dpvCpNp7ukeRpyMwFdkTqbHtWkxniwi6Xsw8WmJrSOA6aTuP912ZypJqXTi+qf10DTDWlnDEax6TVHoTHJRIX7s7qqdPY6h+I7YbVbNyxC0uj8fxzxB5utnPeVKdbMMXguBJqT1ZtghlD/mcsDul1bUuADmMZYppCV9r8fBnAtF1+UJKTw9ghmKZ0zAua4nCWD/i/zPS9X5Gp5czCvvx88lFgWkXiUQf2KJPWbktrHJx3s37xNoLylPev9OLL3muIrgfTHhhe0P1NdVkS4acjSMjIoaC0khp1HYnG/RlgnEidpguDqaYEv6/1+OZA2YOxU+r3NR9M90X3tIOaTM/1LJ/dn4GtgIg605P1y2fTf2AbwVSBGosh7/HTqapmfcnDdsQf0be/3fRvqoss19PTBcC6FLzcL1D7DD7+Q/1+Sfr1PMFUU+LH13rf0OTyUiUGPmC6b7FuxUmdief65czuP7AVMH18PDyVzxUcvbhcDz0dMK0jxcudCx01bk0wC7+y1p2jVFdY98lUvCo0lCgxr/fNAZpMotjog+n4ageBKgkL/VGYp9Q1ffbAHewMUhYckTvZGlTWorIagbnpCcrb2cWutJWvzrBgyHs/oetqW0b8UR/72x0l0zqyPL5jmvElyh/xJ1TpvtgeaVbtrfZn2lsvJ5i+qP51CTDVwuMI/d0037FSZ1kyeoIjeZpmFVN9a261M95qTq9jdVDlkxNp0WkMhwxg6rJN7PKK5HYbklNdsi9bjO3x9vPF12c/+7298fZywXz1T8z4ehGeKZ2vlvqiwbT9fqgj2XcLxvbe+Pn64rN/P96KH7xczFn90wy+XuTJY91wL5zFH43C9kHwacH0EwxOPaZiWltE6o0syms1qGI30m/wjgbg0ILpx2uJuQ+mEU/qvIrIlYPrIZiuDKal3kz52yTcSzTNFgRuTHhzMp7N/k0LcFvsY0kwG/owiGgBZos9scqiZWhbwVSBoVNrJrHgQF4zGCpl37hX+NwxXwcejHq2AEBVNB6e159+N6S1fr8M/XrOYFrqPYW/TXKnyb0ait0m8OZkz2b/pgXPLdjHJmA29GEwfWw8PK3PlbF3xahnCzBVEe3hyfWOGrf2LEs+mYxLZjN/VQQyd9BKIlWleE/5G5PcS5r6pSnGbcKbTPYs4e5pAz4Y7UBuK/ObKiuN7LoWOc9qMeYd6OjLBKYazdOdp9eUnmLNpAUcyGv2d0r3Me6Vz3HM79jf1hT58d3knU35pSoR77U/YWC0E4d9m5i76ICymK7mou8hHpwOFDDtomCavQf9UdbkNAfTHGvGTnTidnMw/dxGZ+BqiqPZb22JlY09ji77cPfcj68Cifu9vfBwdcHBdg/Gc6czY7EBM7+cwJhx3+PcykGLuvwQNnw1B6uY8vqkUZV6DEsFLmfNXYdbVGGX2qp/mcH0l/eDhjzXL+i3JIzbaZGcCT7FyeNH2D6hJwan27CVr0wsh+YMYv7phv7Wg2nfdVytB9OeLGsFTO8mH8Jo2ucsDdROUJX4zZmGi3ZfqAuDae0FQ97voQX25rNtFKu7d2PJ/TM2CsB5GTtxvaaOVLMhLUBEARgvY5yu11CXasaQtoJpay677cHUnjM52HyvrzUArAnBzTuV7EtH8fd2xNxkN64nk6ho13zX9n7/sv163mBaywXD9+mxNgZdl6+me7clNLncC2On69TUpWI2pAWYPjYenoHPWwXTGkLcvEnNvsRRf28czU3Y7XqSpDYbV02O//d89K9RrPKKpaQ8mcMma9lzQRnrtRcwfL8Ha3UHAVGru9NtSahirw/os/kaqnuFpEQFc9DnEGdulLT6mTVlgSyY68ytDgzVZwWmNelH2LxkDbudHLBYMYcZ81awYNqndJ+6r2GOrk3j4E5j9jjsZd9eO7bOGs3SE1X1nznr+HZ+HNWLYVtjH9henR+KlbE13r4e2G9ZzFKbSw8WMLVpB9lpvAeHvfvYa7eVWaOXcqKq9Xx+22MqPWcepLAyAZ91sxjx0be4XT2A0eypjP+sH0OmbuJkbgEX9m5j3aLZjNefiOHBjMZ+aCjcN53proUN+bwmgd1jP2PRibx6P1QHfseQDQ19rjh+mJCaVsBPnUOIhfJz3Ycye701wY0FD9WtE5gYmeLqdwBfF2M2WF+s3y3SlMXiqe1nz+EYR1zFbck4er31FsMtErRGIdTKGGtvXzzst7B4qQ2XGo2iyjnB9nnzWWvuhMe+PWzeuJuQXPWTwVSnf3s4eNSddbNG0HO4MRFX3VgyrhdvvTUci4Snm227yFZ+MacMP2fSpoNEpWaRGnWAjZPHsmJ/EB42uzE324HJslG8q29HXoscUZN/leOHThCVnE1eYRlVNe0ZrXUURrqw1nAHp3PrHnqtOMaN5WN602+OO2l1TX2N8drBxg1b2L5zNzaOLuxVBoybhxf7ffYrQeKE7R5zTLcsZ87YwQzoP4yfvLM6zXb/iwHT9vtBUxyD146NbNiynZ27bZSFyV727nPDw2s/Pvs92Odkyx5zU7Ysn8PYwQPoP+wnvLN0vaApOcaC8bNZsMKSqLwUwo+HEJ2YgNecvswLfhKYKknw0Ld0H2/PtSgPtm0wxnznXPr13UDsY8BUO3ml7hjKeCcl+SngYbbGsyGmG8HUKDKXhFB/fE6nUNVFwLQ64BteH2yBzvOH6nTMB/6Zrw9VNwDc/m3sTaxttM9gHRBRZ+5n297Eej+oU3cw+AHgqcm/fAB3NzfcdJo7vhG3WplNb2AzbTwbz5fqbie3BoCVviyesAaPmOL6fmiqszhqOJRPfj7ccL5MmTQuH3Bv8b5Kc/clopEYHt3v59ivlwJMqwn45nUGW2Si63JzBv75axpcnsn+bXtpcHkqOwY3B9PHxcMz8nmrYFqJ7+IJrPGIobjBuGQdNWToJz9zWGvcNvi8/phKqCH9/vIK//XHHvywv3EcVwfwzeuDsdAdBKSbD+TPX7vjMfH3ClCZYr7LnkORiSScc+HHPv9ixv6bLeaOOm7sGM/cQ+Ud8uUzAdPaaNb31mN+SGOGUmewZ/hbfOFR+MDGNSELmWzaNIZrs3xZtuk4FfUmqiBssR69GyGPe5EYDf8K9/s2VHKh+5QP+do3X/l7ymJh4WRMH8RGLVm+y9h0vKIVV9swbfxGzpdqGiuq+5n6mh4z90VTrKpP+ByZ8w5vjzbhXH6D19W3HBn9928IqGz42+eWjWN9/eJBXf/w6ycrL3K3MV5iN45ifnBNQ/U/wJfg1sBU+YSxHtuwP1/U5Le751jedxSWafcj7S7R6wYy1DSh4fPXRLDsgzcZuMCFS4W13EkO53x6MZFGw/nK/Vbj31HmG/cpfPi1L/maKg5Mf4XXZh5unCOUvloOR8/wEUd8ntC/mohlfPDmQBa4XKKw9g7J4edJvysV0wfOygzzwNJ4E8a7PQjPuldv8MpbmeTf0zRUTMc7U9Te5KvRtP40590sIo74czy2qHHw1FJwI4qYxFwqdX6hhoLUTEo1uhWBouthBF9Op7D8HioNXUa/OJg+jR9qi7geFszl9ELK76na9dQuNcm4GCzAI0PFvYur+WzsHq7VNLz/mYX9laRb+1gwrU1x5uefnTjjuZZVB7Iafqb6IDMHbiKu7klg+hmTXcuU/8wj+5aSmlTl3IwNZGnffzB+vX39jRKugfGPPOPU6cA0cDZ/HbBD90aNumRM+r/OTCVbqjN9MHVLarRzCxBRAMbH1I2k+1W2FoCnqiyhqLCQQp1WRHFFC9trCjm1bi6bw4ofjpPWALCunJKW10LcC2Nht+6siVbVT1SVJUUt3ldpRcXUv/UT+v38+vVygGng7L8yYEeq7hPvySb0f107QSrg6WOKW5NxdMD0sfHwrHzeKpjWUV5S3gIE7xG2sBvd10Q/2edaaD61GYONR8m+V0qs10pG//NN+hieouBuILP/OoAduoOAZJP+vP6NGy5j/pseRjE0ewyTSmXcvPXxZuKbx8zd0xj0+Bq/jnHpMwFTdZoZn/5pCvurmmx5dV0vui05/yBXqtPsGN9nCiZBSZQ1fuTaysrGz1fH9S2f8HE9mGoo8vyCN4dvI+LadRISEkhMvE7w6j78YZSTsthSk2Y3nj5TTAhKKmv0TS2VlTUtXH2KdXM3E9b80HrNKX56dxp+1U321p7p77MxrqkSXRvKvPf0sa2vDtRydulIVl5U1fv9wDd9WX25MTqqL7G63zS8tUd91dkc3Huy6Xz8ffC7V8xZ4wWYXa7UKWAUuU/ib5M9KG2xSBv8zlyCtACoimVD7x6sjmr2GF6RJ1+8OZxtEde4rtgkITGR68Gr6fOHUTgpi6Tq/HSyyx6MCDJ2fcY7P5yk5nFg2mr/tG+/gd49VhP1DNPHr+aCfS2YDpjuQ6sgXxmP+5Kx9B/2M+YeXnh53W97WdjvLab5FrcBWtTKSiUAg55/xyCkpg2js4gbF85x4eJloq/EEhcbw+WL5wkPPc3xQ564+kc/5ZOBv6aKacf9oC66wYVzF7h4OZorsXHExlzm4vlwQk8f55CnK/7RhQ/7Xn2bYItt+CXfu58FODCzP0vO1jaC6QAWhD4aTO/d8GLNGk+SGis/TpMHsSpC+Z/qQ8wavJlrWjD9uhfLLzaN9LSI04RHxiqJNxr/eb3oM3MTG9aswWjjNswd/AhTkvGeUZ+wMe7FHRx5XmCqurKOXnrL0OH02gss1W5tXkrG18yDFFWT/1NMBzWCiAIwvmZ4NL2IOsWUQe3eyr9DlN06rC+Wtp4HWgPAVhe5Jewd80dGORc9MYbb1u9ful+/FJgq0KeAit6yCHRdvrT+SMelZF/MPFKagFCdgumgRjBVxtOj4+EZ+rxVMG19Z6Rk7xj+OMr5ybkox4WJ/VcRWdPcNWEs79sdw/8Xybpeei0Wq7VcWKo98nCegBmvM9wqRxfk4zbS68/fcLjZ2cCygzN4d7I7xR2cW55JxbTiIDPe6I/JgxsBKjgy+x/o2zav7mqouBHAtln9eO/9Yfy48yhJD+5obg6mCgwuepe/fWnN2YgIIpq1yPjchoeWNRXcCNjGrH7v8f6wH9l5NAmd657vRGG3zpqLpS23U9sLphryXb5g7B7tDqeKi6vGsvqi4i91MZdd5zN01A6SVeXE+e0luPm5Qy34vaGPoaUpSz7/O71WnKeyWZxdXvUh7y9tUc2sDmDGa59ipl2o1INpT9Y2W1jWnl3Eu3/7EuuzujaJiIwn915DdT892BlT453YOLlgPlOPtx4Hpo/sXyOY9lxLtIDpo3JAERH2hsycthDPFveKqFN28t2G6EcnkQpPvuzdkvrLcJsyCquctk62lXhN+YCF4W15LFMBqNQQ3OxcCTxzgcioq8QnJpOWlUPulW0M6aPd0hUw7Zja4Qf1HVJD3LBzDeTMhUiirsaTmJxGVk4uV7YNoc+G2IdipvZWAkklLZLY3QIKKjSNYPopC8+0DqaVSUHs84/Rqdyqs3zY5aMkMyXZzB66leutgGlt/hUOmC3mh4VbsPMNJiajVDdRabfyR/dj87WuB6bcO8H3fx+GZbO73tSZuxj6zlyO3jyH41ZjjI2bmjZ5vjtuNRaepzjnuFXnNeMln/P3d8ex2sKbqFJNm8bprZP2eMc1S8V1NwgNy3ksAKrSArHyukJFi/zkPPo1ZaH7hIcpNcVt6PcL6NcvBqZal3/P34c1v95PgfVdQ3ln7lFunnNka3PbGC/h87+/y7jVFnieOvroePCOavPi9om2bQ1MVWkEWnlxRde4FDmP5rVpvk/+zAe+4h9zj7eAA+21gqMY55DFie//zjDL7CZ4UyB819B3mBtUSdrOIXy87qpOrqoNW8C77y3i7INEUYr3l6/xifGNDp+3fTZnTGu4ZjOBvuO2cPjyFcJdFjLhaytiH7H9W33rIp7rJ9Hr0/VcutcSTFVcWqnHq1N9qGhDJf7WRU/WT+rFp+svNUCr+hYn7b3RdXUoYdo5v91gqt3+P8pP+ss5V6n97xjcTXfi6H2YqLxyEgKccAsI4XpxDbk3kilrVjGd/tYk3PI1aPJ8+eofH7L4TONzB9qKv9mnvDnnmM51bprivYx5dSx7tVvArYCp6tJK9F6dik9rRtHuBBgO4NP5QeQ1HmlKMxv42Irpo/snYNpGleM2qRsLwmofApDyysdMRDXHmNtvme5VH8pk7/TjilbvMK2+U8qdh7Z/FSD68kOWhJVxp6yEooI8biaGc9DDE5/j8ZS0cZWqzrZkxCATkjvhU1O/NJg+Pz9oz92MYJBJcjuTuAKmi4bXb+c8DKZqqirvPrr6roDpnJEmJDWC6YrIdoz0ejAdgHFCFwRTJSVfXPExI3enNfqijlTzYXy0PKKVuze1k8eAR1bI6hKNGdCOiqkqyZ1dh3N1KjnFgYasOdLsBK8qhrU9dAGwzGsyf+qmW+XVFHgzvfccAoraX65q2e+XpV/PC0ypvsiKj0ey+/6h8LpUzId9xPKI6taMg/GAgY+4i/jx8dBhnytAFLO2hy6Ylnkx+U/ddKuamgK8p/dmTsCT51JV5Ep6T9zb4qxvNedXTmR9VK1ikhV8PHI3TSYxZ9hHy9GaRJ1py/gJVs1upqkjafsgeq240LRLqIWod/6Lca5lHfblMwHTumT2zRqDgedVkq/HcyOnvMXiX0PBCVv2NadFBSOPzJ2EZf0HbA6myisXlqH32igcml9SrikjLjqFGsX+J2z3ofunjjB3kqViKxVJ7rs43PyhH2VRGGi4hnpXdwBM62MldC1ffGtHbKtnqe6SdsKJ/dFNYFcPfu/+yMmaxs9+aBbvfmDAycaFszrDGv0PDQiuarbY8ZqK3le+DbuqrYCpYhSW6b3GKIdsnTgui4smJd+NCX/oh2lK07nb2A29efsBmKopS0vkZlXb+idg2ra1Nj7T3n8YTJ/IE+dZNuRnjuQVcDs3h+zMdJJiDrLku61crXx4e6Y83petc0czYvJPLDfayNbtZljsscVB+41Rzs44OTni6OCAvb0ddna22O0NJbONjtOCqf5Ye/JlK/9JNPYc/aAFU33G2ue37+ypMsjPr/oWayWBasG039Jzbb8zsuY4C+Zqr8jRgmlf3UTTFjAdMxyLjBf3mNzzvGBfU36eTROnsvl4HHFBG5kyYTPnH0r8d8mKDMB43Fu8M9GUoOsluq9mRRJgPI633pmIadD1NixQ7nD424/oP/ELvviisY0fzD//PBJb7aPDmiISQg7jZTGb7v/5n/T83o6A4EtkaPcJ78VjM/MrNh2NJyM7jbgzrqz/7ntMwoto77B+uN8vR7+eK5hqx/b5TUycupnjcXEEbZzChM3nHz43fTeLyABjxr31DhNNg7iu49THx0OHfK6FgoQQDntZMLv7f/KfPb/HLiCYSxl36ueeeJuZfLXpKPEZ2aTFncF1/Xd8bxLetmcbFJg6ZzybH8yOEnezkILsawR7bGOLa1wDXGrKOb9pIlM3HycuLoiNUyaw+Xz5g/uT0/03sdr2DJklxWSG7cHgR0uim7P0XT+m/f4PTD9wr8O+fCZgqk7HZcLf+K9X3+Y9vV70GzyCMV98y0rrUG42pjxNqT8z9IawwO4ol1OySDrnzOo1PmSra8i9EojxmDf46+jtnEoqQa3YLcJkNHq9piu2OkSApw2mxrs4llZb769S/xnoDVmA3dHLpGQlcc55NWt8FGC7c5hvP+rPxC+afD1+8D/580hbcquyuOC1iH5/+BffOp0nu1qBuqSTmIx/izfGmRKcXIamThlnQUYM+dMHfOcao/MNXXfTj7J9vgFrrfwIjkkmPSmGM4fccHJ042RKM6fU5HH14CI+/tOnrAiIp1CtvM8NN2a9+zve1N/IwetF9RXmNJ8FTJ3nRGT2bdLOWDB3uhGn6u++ziDi4BZGvfEG40xPEJ+vaoLQCBNGK/advsWVQwGe2Jgas+tYGrXKQs5i6Nv0M3AgIHA/Lg5OuBgO4dVPF+EenkVtbTgL/+f/MHBnOuon9M8j6BgHt4zijTfGYXoinvxnBKddEEzrSHb+nu82OOHq5sq+vS44O9lgsmwOk/WH8rlhYOtPn9bdYMecn7E/EMCRo9pv1wnhTPg5Ii7FtfIVp89X6hwbZhuG/aKXYHfWiulz9AI5NrMxbO8CR0kId27erN+qrzlhwESz1LbfqKCpoqj4bn2V5MCs8VjntAPyFDC1nzIL/4oXZ7Hn/ZWkqJSJIDSQwNCEhqeeW1kUlOVmkpGRobRMsot0J+Daslwy61/LIDO7qA1fmqHiTn4ONxV/Nm85uSUNlVrFXwWZGY3v19gyb9L0trUUJl0k+FgQoVEpFHXwHsCH+/1y9Ov5gul9lycQGhhIaEJx6xXP2jJy73/WzGx0Xf74eOiQz7XfEliQqWtb5W/fbPa3awuTuBh8jKDQKFI6YNyaohSiwk8TfD6WrPK6h/pXlBBKYGAoCa0MguqCBM4qsBB69VYrz1PcIysqhps1Hffl04NpHYlmQ+m78DSFtTVUluaTk36Dq2GuzO3+Dj8/eFRdidG8Imqqcok/e4rg6JuNn6eOioKbZGdnkZWZSVZ+ZSOYK37Ju8a5UyFEZbaowNYWkldUQ1VuPGdPBRN9s9Eyqjvk59xs4escckuq6x8ozXsQV7e5U6fhbkEGqSkppKSkkp5fhUZTSX6zn6loJUBrSzO5eiZIiYXLpBa3MpfovE8BVcqHuVuU3TTe85uqYuqqPBIiznIppYjqB9cXlHIrsykOb1e0uDlG+Z1r504REpVJeXOjKMAZG3KcM7F53NU05NZrEVcaz59qYyyGVO1C9gn9S7px48F/19vgGaX/X83DT21KgqqXZO9cWRmXlnfO74PqOmCqdUMpT+MG9a0rXMlTdyh5p5+/QE67frWahEuxuof6uxqYijqlngZMRS+XngWYJu/Rp9d0Ry5nFdd/BbhGgavMS+7MG/89vjmSP0QCpiIBU5GAqUjAVPSLgKlWtZRlJ3Ap9Ch++/05fDyUyOtZlNaIfUUCpiIBU5GAqUjAVPSLgqlIJGAqEjAVCZiKBExFAqYiAVORgKlIwFQkYCpgKmAqEgmYigRMRQKmIgFTkYCpSMBUJGAqEjAViQRMBUxFIgFTkYCpSMBUJGAqEjAVCZiKBEwFTAVMRSIBUwFTkUjAVCRgKhIwFQmYigRMRQKmIpGAqYCpgKlIwFTAVCQSMBUJmIoETEUCpiIBU5GAqUgkYCoSMBUJmAqYikTPGUzfeOMN8vLyUKlU0qS1ub3yyisUFxeLLX6F7Te/+Q3/+7//K7aQptMmT55MYGCg2KILtLCwMEaMGCG2kPZc26BBg1oH07/85S/89re/5Xe/+500aW1uWjiRuBHfS5N2v2kr6f/xH/8htugCTTu+teNcbCHtebeYmJiHwVQkEolEIpFIJHqREjAViUQikUgkEgmYikQikUgkEolEAqYikUgkEolEopdK/x9ZFI31BA5ymAAAAABJRU5ErkJggg==)