{"id":2679,"date":"2024-08-16T16:43:39","date_gmt":"2024-08-16T21:43:39","guid":{"rendered":"https:\/\/fusiontaxbooks.com\/2024\/08\/16\/%d8%aa%d8%b3%d9%84%d8%b7-%d8%a8%d8%b1-%d8%a7%d9%85%d9%88%d8%b1-%d9%85%d8%a7%d9%84%db%8c-%d9%86%d9%82%d8%b4-%d8%a7%d8%b3%d8%a7%d8%b3%db%8c-%d8%ae%d8%af%d9%85%d8%a7%d8%aa-%d9%85%d8%a7%d9%84%db%8c%d8%a7\/"},"modified":"2025-05-07T22:25:45","modified_gmt":"2025-05-08T03:25:45","slug":"%d8%aa%d8%b3%d9%84%d8%b7-%d8%a8%d8%b1-%d8%a7%d9%85%d9%88%d8%b1-%d9%85%d8%a7%d9%84%db%8c-%d9%86%d9%82%d8%b4-%d8%a7%d8%b3%d8%a7%d8%b3%db%8c-%d8%ae%d8%af%d9%85%d8%a7%d8%aa-%d9%85%d8%a7%d9%84%db%8c%d8%a7","status":"publish","type":"post","link":"https:\/\/fusiontaxbooks.com\/fa\/2024\/08\/16\/%d8%aa%d8%b3%d9%84%d8%b7-%d8%a8%d8%b1-%d8%a7%d9%85%d9%88%d8%b1-%d9%85%d8%a7%d9%84%db%8c-%d9%86%d9%82%d8%b4-%d8%a7%d8%b3%d8%a7%d8%b3%db%8c-%d8%ae%d8%af%d9%85%d8%a7%d8%aa-%d9%85%d8%a7%d9%84%db%8c%d8%a7\/","title":{"rendered":"\u062a\u0633\u0644\u0637 \u0628\u0631 \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u06cc: \u0646\u0642\u0634 \u0627\u0633\u0627\u0633\u06cc \u062e\u062f\u0645\u0627\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u062d\u0631\u0641\u0647 \u0627\u06cc"},"content":{"rendered":"

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\u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u0645\u062b\u0627\u0644\u060c \u0645\u0634\u0627\u0631\u06a9\u062a \u062f\u0631 \u062d\u0633\u0627\u0628 \u0628\u0627\u0632\u0646\u0634\u0633\u062a\u06af\u06cc \u0646\u0647 \u062a\u0646\u0647\u0627 \u0628\u0647 \u062a\u0636\u0645\u06cc\u0646 \u0622\u06cc\u0646\u062f\u0647 \u0645\u0627\u0644\u06cc \u0634\u0645\u0627 \u06a9\u0645\u06a9 \u0645\u06cc \u06a9\u0646\u062f\u060c \u0628\u0644\u06a9\u0647 \u0628\u0627 \u06a9\u0627\u0647\u0634 \u062f\u0631\u0622\u0645\u062f \u0645\u0634\u0645\u0648\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a \u0634\u0645\u0627\u060c \u0645\u0632\u0627\u06cc\u0627\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0641\u0648\u0631\u06cc \u0631\u0627 \u0646\u06cc\u0632 \u0641\u0631\u0627\u0647\u0645 \u0645\u06cc \u06a9\u0646\u062f. \u0628\u0647 \u0637\u0648\u0631 \u0645\u0634\u0627\u0628\u0647\u060c \u062f\u0631\u06a9 \u067e\u06cc\u0627\u0645\u062f\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647 \u06af\u0630\u0627\u0631\u06cc \u0645\u06cc \u062a\u0648\u0627\u0646\u062f \u0628\u0647 \u0634\u0645\u0627 \u06a9\u0645\u06a9 \u06a9\u0646\u062f \u062a\u0627 \u0627\u0646\u062a\u062e\u0627\u0628 \u0647\u0627\u06cc \u0647\u0648\u0634\u0645\u0646\u062f\u0627\u0646\u0647 \u062a\u0631\u06cc \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u06cc\u062f \u06a9\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0639\u0627\u06cc\u062f\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647 \u0631\u0627 \u0628\u0647 \u062d\u062f\u0627\u0642\u0644 \u0645\u06cc \u0631\u0633\u0627\u0646\u062f.<\/p>\n

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<\/span>

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\u062e\u062f\u0645\u0627\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631 \u0637\u06cc\u0641 \u0648\u0633\u06cc\u0639\u06cc \u0627\u0632 \u0646\u06cc\u0627\u0632\u0647\u0627\u060c \u0627\u0632 \u0627\u0637\u0645\u06cc\u0646\u0627\u0646 \u0627\u0632 \u0631\u0639\u0627\u06cc\u062a \u0642\u0648\u0627\u0646\u06cc\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u062a\u0627 \u0628\u0647\u06cc\u0646\u0647 \u0633\u0627\u0632\u06cc \u06a9\u0633\u0648\u0631\u0627\u062a \u0648 \u0627\u0639\u062a\u0628\u0627\u0631\u0627\u062a \u0631\u0627 \u067e\u0648\u0634\u0634 \u0645\u06cc \u062f\u0647\u062f. \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u0645\u062b\u0627\u0644\u060c \u06cc\u06a9 \u0645\u062a\u062e\u0635\u0635 \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u06cc \u062a\u0648\u0627\u0646\u062f \u0628\u0647 \u0645\u062f\u06cc\u0631\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062d\u0642\u0648\u0642\u060c \u0631\u0633\u06cc\u062f\u06af\u06cc \u0628\u0647 \u0631\u0639\u0627\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0641\u0631\u0648\u0634\u060c \u0648 \u0627\u0637\u0645\u06cc\u0646\u0627\u0646 \u0627\u0632 \u0627\u06cc\u0646\u06a9\u0647 \u062a\u0645\u0627\u0645 \u0647\u0632\u06cc\u0646\u0647 \u0647\u0627\u06cc \u0645\u0631\u0628\u0648\u0637 \u0628\u0647 \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631 \u0628\u0647 \u062f\u0631\u0633\u062a\u06cc \u0645\u0633\u062a\u0646\u062f \u0634\u062f\u0647 \u0648 \u06a9\u0633\u0631 \u0645\u06cc \u0634\u0648\u062f\u060c \u06a9\u0645\u06a9 \u06a9\u0646\u062f.<\/p>\n

\u0628\u0631\u0646\u0627\u0645\u0647 \u0631\u06cc\u0632\u06cc \u0627\u0633\u062a\u0631\u0627\u062a\u0698\u06cc\u06a9 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0646\u06cc\u0632 \u0628\u0631\u0627\u06cc \u0645\u0634\u0627\u063a\u0644 \u0636\u0631\u0648\u0631\u06cc \u0627\u0633\u062a. \u0627\u06cc\u0646 \u0634\u0627\u0645\u0644 \u062a\u062c\u0632\u06cc\u0647 \u0648 \u062a\u062d\u0644\u06cc\u0644 \u067e\u06cc\u0627\u0645\u062f\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u062a\u0635\u0645\u06cc\u0645\u0627\u062a \u0627\u0635\u0644\u06cc\u060c \u0645\u0627\u0646\u0646\u062f \u06af\u0633\u062a\u0631\u0634 \u0639\u0645\u0644\u06cc\u0627\u062a\u060c \u062e\u0631\u06cc\u062f \u062a\u062c\u0647\u06cc\u0632\u0627\u062a \u062c\u062f\u06cc\u062f\u060c \u06cc\u0627 \u062a\u062c\u062f\u06cc\u062f \u0633\u0627\u062e\u062a\u0627\u0631 \u0634\u0631\u06a9\u062a \u0627\u0633\u062a. \u0628\u0627 \u0628\u0631\u0646\u0627\u0645\u0647 \u0631\u06cc\u0632\u06cc \u0627\u0632 \u0642\u0628\u0644\u060c \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631\u0647\u0627 \u0645\u06cc \u062a\u0648\u0627\u0646\u0646\u062f \u0627\u0632 \u0628\u062f\u0647\u06cc \u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u063a\u06cc\u0631\u0645\u0646\u062a\u0638\u0631\u0647 \u0627\u062c\u062a\u0646\u0627\u0628 \u06a9\u0646\u0646\u062f \u0648 \u0627\u0632 \u0641\u0631\u0635\u062a \u0647\u0627 \u0628\u0631\u0627\u06cc \u0635\u0631\u0641\u0647 \u062c\u0648\u06cc\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u06a9\u0646\u0646\u062f.<\/p>\n

\u0639\u0644\u0627\u0648\u0647 \u0628\u0631 \u0627\u06cc\u0646\u060c \u06a9\u0627\u0631 \u0628\u0627 \u06cc\u06a9 \u0645\u062a\u062e\u0635\u0635 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u0628\u0647 \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631\u0647\u0627 \u06a9\u0645\u06a9 \u06a9\u0646\u062f \u062a\u0627 \u0628\u0627 \u0642\u0648\u0627\u0646\u06cc\u0646 \u0648 \u0645\u0642\u0631\u0631\u0627\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u062f\u0631 \u062d\u0627\u0644 \u062a\u063a\u06cc\u06cc\u0631 \u0628\u0647\u200c\u0631\u0648\u0632 \u0628\u0645\u0627\u0646\u0646\u062f\u060c \u0648 \u0627\u0637\u0645\u06cc\u0646\u0627\u0646 \u062d\u0627\u0635\u0644 \u0634\u0648\u062f \u06a9\u0647 \u0645\u0637\u0627\u0628\u0642\u062a \u062f\u0627\u0631\u0646\u062f \u0648 \u0627\u0632 \u062c\u0631\u06cc\u0645\u0647\u200c\u0647\u0627\u06cc \u067e\u0631\u0647\u0632\u06cc\u0646\u0647 \u0627\u062c\u062a\u0646\u0627\u0628 \u0645\u06cc\u200c\u06a9\u0646\u0646\u062f. \u0628\u0627 \u0631\u0627\u0647\u0646\u0645\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc \u062a\u062e\u0635\u0635\u06cc\u060c \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631\u0647\u0627 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0646\u062f \u0628\u0631 \u0631\u0634\u062f \u0648 \u0633\u0648\u062f\u0622\u0648\u0631\u06cc \u062a\u0645\u0631\u06a9\u0632 \u06a9\u0646\u0646\u062f \u0648 \u0645\u0637\u0645\u0626\u0646 \u0628\u0627\u0634\u0646\u062f \u06a9\u0647 \u062a\u0639\u0647\u062f\u0627\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0622\u0646\u0647\u0627 \u0628\u0647 \u0637\u0648\u0631 \u0645\u0624\u062b\u0631 \u0645\u062f\u06cc\u0631\u06cc\u062a \u0645\u06cc\u200c\u0634\u0648\u062f.<\/p>\n<\/div>

\"\"<\/a><\/div><\/div>
\"\"<\/a><\/div><\/div>
\"\"<\/a><\/div><\/div>
<\/div><\/div><\/div>

\u0627\u0632 \u0627\u0645\u0631\u0648\u0632 \u0634\u0631\u0648\u0639 \u06a9\u0646\u06cc\u062f: \u0645\u0632\u0627\u06cc\u0627\u06cc \u062e\u062f\u0645\u0627\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u062d\u0631\u0641\u0647 \u0627\u06cc \u0631\u0627 \u0628\u0627\u0632 \u06a9\u0646\u06cc\u062f<\/h3>\n

\u06a9\u0646\u062a\u0631\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a \u06af\u0627\u0645\u06cc \u062d\u06cc\u0627\u062a\u06cc \u062f\u0631 \u062c\u0647\u062a \u062f\u0633\u062a\u06cc\u0627\u0628\u06cc \u0628\u0647 \u062b\u0628\u0627\u062a \u0648 \u0645\u0648\u0641\u0642\u06cc\u062a \u0645\u0627\u0644\u06cc \u0627\u0633\u062a. \u0686\u0647 \u0641\u0631\u062f\u06cc \u0647\u0633\u062a\u06cc\u062f \u06a9\u0647 \u0628\u0647 \u062f\u0646\u0628\u0627\u0644 \u0628\u0647 \u062d\u062f\u0627\u06a9\u062b\u0631 \u0631\u0633\u0627\u0646\u062f\u0646 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u062e\u0648\u062f \u0647\u0633\u062a\u06cc\u062f\u060c \u06cc\u0627 \u0628\u0631\u0646\u0627\u0645\u0647 \u0631\u06cc\u0632\u06cc \u062e\u0627\u0646\u0648\u0627\u062f\u0647 \u0628\u0631\u0627\u06cc \u0622\u06cc\u0646\u062f\u0647\u060c \u06cc\u0627 \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631\u06cc \u06a9\u0647 \u062f\u0631 \u062a\u0644\u0627\u0634 \u0628\u0631\u0627\u06cc \u0628\u0647\u06cc\u0646\u0647 \u0633\u0627\u0632\u06cc \u062a\u0639\u0647\u062f\u0627\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u062e\u0648\u062f \u0627\u0633\u062a\u060c \u062e\u062f\u0645\u0627\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u062d\u0631\u0641\u0647 \u0627\u06cc \u062a\u062e\u0635\u0635 \u0648 \u067e\u0634\u062a\u06cc\u0628\u0627\u0646\u06cc \u0644\u0627\u0632\u0645 \u0631\u0627 \u0627\u0631\u0627\u0626\u0647 \u0645\u06cc \u062f\u0647\u062f.<\/p>\n

\u0628\u0627 \u06a9\u0627\u0631 \u0628\u0627 \u06cc\u06a9 \u0645\u062a\u062e\u0635\u0635 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc\u060c \u0645\u06cc \u062a\u0648\u0627\u0646\u06cc\u062f \u0627\u0632 \u0622\u0645\u0627\u062f\u0647 \u0633\u0627\u0632\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u062f\u0642\u06cc\u0642 \u0627\u0637\u0645\u06cc\u0646\u0627\u0646 \u062d\u0627\u0635\u0644 \u06a9\u0646\u06cc\u062f\u060c \u06cc\u06a9 \u0628\u0631\u0646\u0627\u0645\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0627\u0633\u062a\u0631\u0627\u062a\u0698\u06cc\u06a9 \u062a\u0647\u06cc\u0647 \u06a9\u0646\u06cc\u062f \u0648 \u0631\u0627\u0647 \u062d\u0644 \u0647\u0627\u06cc \u0645\u062a\u0646\u0627\u0633\u0628 \u0628\u0627 \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631 \u062e\u0648\u062f \u0631\u0627 \u067e\u06cc\u0627\u062f\u0647 \u0633\u0627\u0632\u06cc \u06a9\u0646\u06cc\u062f. \u0627\u062c\u0627\u0632\u0647 \u0646\u062f\u0647\u06cc\u062f \u0641\u0635\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0645\u0646\u0628\u0639 \u0627\u0633\u062a\u0631\u0633 \u0628\u0627\u0634\u062f\u2014\u0627\u0632 \u0647\u0645\u06cc\u0646 \u0627\u0645\u0631\u0648\u0632 \u0634\u0631\u0648\u0639 \u06a9\u0646\u06cc\u062f \u0648 \u0627\u0632 \u0637\u0631\u06cc\u0642 \u062e\u062f\u0645\u0627\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u062e\u0628\u0631\u0647 \u0627\u0632 \u0641\u0631\u0635\u062a \u0647\u0627\u06cc \u0645\u0648\u062c\u0648\u062f \u0628\u0647\u062a\u0631\u06cc\u0646 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0631\u0627 \u0628\u0628\u0631\u06cc\u062f. \u0628\u0627 \u0631\u0648\u06cc\u06a9\u0631\u062f \u062f\u0631\u0633\u062a\u060c \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u06cc\u062f \u0628\u062f\u0647\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u062e\u0648\u062f \u0631\u0627 \u06a9\u0627\u0647\u0634 \u062f\u0647\u06cc\u062f\u060c \u0627\u0632 \u0627\u0634\u062a\u0628\u0627\u0647\u0627\u062a \u067e\u0631\u0647\u0632\u06cc\u0646\u0647 \u062c\u0644\u0648\u06af\u06cc\u0631\u06cc \u06a9\u0646\u06cc\u062f \u0648 \u0631\u0627\u0647 \u0631\u0627 \u0628\u0631\u0627\u06cc \u0622\u06cc\u0646\u062f\u0647 \u0645\u0627\u0644\u06cc \u0627\u0645\u0646\u200c\u062a\u0631\u06cc \u0647\u0645\u0648\u0627\u0631 \u06a9\u0646\u06cc\u062f.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"

Vestibulum ante ipsum primis in faucibus orci luctus et ultrices posuere.<\/p>\n","protected":false},"author":2,"featured_media":2490,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[19],"tags":[],"class_list":["post-2679","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-19"],"acf":[],"yoast_head":"\n\u062a\u0633\u0644\u0637 \u0628\u0631 \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u06cc: \u0646\u0642\u0634 \u0627\u0633\u0627\u0633\u06cc \u062e\u062f\u0645\u0627\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u062d\u0631\u0641\u0647 \u0627\u06cc - Fusion TaxBooks Inc.<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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