Geral

Indiana State Taxes 2021

Published

3 anos ago

25 de novembro de 2021

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Content

Indiana Tax Penalties
Tax Rates
Indiana To Lower Income Tax Over Next Seven Years
Indiana Week In Review
Bodies, Some Decomposing, Found At Indiana Funeral Home
Indiana Personal Income Taxes
Indiana County Income Taxes
Tax Rate Used In Calculating Indiana State Tax For Year 2022

state income tax rates indiana

Many states also offer credits for families with children, charitable contributions, and environmental initiatives, for example. To calculate the effective income tax rate for the state of Indiana, we simply divide the previously calculated income tax estimate by our initial $70,000 in wages. But this narrow lens does not provide a full picture, as it overlooks the fact that Indiana’s tax system has vastly different impacts on taxpayers at different income levels. For instance, the lowest-income 20 percent of Hoosiers contribute 12.8 percent of their income in state and local taxes — considerably more than any other income group in the state.

The department in turn provides the report to the Indiana General Assembly.
Meanwhile, the top 1 percent of households in the Hoosier State — a group with an average income over $1 million — contribute just 6.8 percent of their income in state and local taxes.
Any taxable income is passed through to individual shareholders.
Because of its single state tax rate, Indiana is one of the few states that does not require extensive maintenance.

States levy taxes to help fund the variety of services provided by state governments. Tax collections comprise approximately 40 percent of the states’ total revenues. The rest comes from non-tax sources, such as intergovernmental aid (e.g., federal funds), lottery revenues and fees. The primary types of taxes levied by state governments include personal income tax, general sales tax, excise taxes and corporate income tax. Sales and use taxes are another major source of state tax revenue in Indiana after personal income taxes.

Indiana Tax Penalties

That’s one of the highest state rates, but is lower than many other areas around the country given that Indiana does not collect any local sales taxes. Local governments collect property taxes, with county-level effective rates ranging from 0.41% up to 1.13%. Property taxes are an ad valorem tax, meaning that they are allocated to each taxpayer proportionately according to the value of the taxpayer’s property. Taxes are paid on the assessed value, known as True Tax Value, of any real estate and improvements less any deductions or exemptions. The Constitution of the State of Indiana limits the amount of property taxes paid on a homestead to 1% of the gross assessed value of the property. Farm ground and income producing residential property is limited at 2% of gross assessed value and commercial and industrial property is limited to 3%.

The renter’s deduction can be as much as $3,000 but is only available to people who pay rent on their principal residence and live in a building or home that is subject to Indiana property tax. Steuben County personal income tax rate is 1.79 percent, including County Economic Development Income Tax .25% of Individual Adjusted Gross Income. Illinois tax hikes boosted https://www.bookstime.com/ the state’s personal income tax rate to 4.95% and the corporate income tax rate to 9.5%. Here are the top marginal individual income tax rates for all 50 states and the District of Columbia. Indiana’s personal income tax is 3.23 percent of federal adjusted gross income . Montgomery County’s personal income tax is 2.30% for both county residents and non-residents.

In the state of Indiana there is just one personal income tax bracket.
The jurisdiction breakdown shows the different sales tax rates making up the combined rate.
State legislators often lock themselves into a race to the bottom in pursuit of being labeled a “low tax state.” Analysis of data from the U.S.
In addition to filing Indiana Forms you might also have to file previous IRS Tax Return Forms.
The state exemptions for Indiana and its neighboring states as reported by the Tax Policy Center are reported in the chart below.
The bill approved by legislators last week will reduce Indiana’s current income tax rate of 3.23% to 2.9% in small steps until its planned full implementation in 2029.

The Allen County Auditor’s office does not assist in the preparation of individual income tax returns. For more information, see “LIT Distributions” and “County Homestead Credit.” The table below provides the mean amount of property taxes paid in 2012, as well as property tax as a mean percentage of home value for 2014, in Indiana and neighboring states. Meanwhile, Indiana makes it simple for residents and corporations to find the tax credits and forms they need through the Indiana Department of Revenue website. While there, you can also file your taxes online, make installment payments on your tax liability, and much more. Here you can find how your Indiana based income is taxed at a flat tax rate.

Tax Rates

The statewide sales tax is 7% and the average effective property tax rate is 0.81%. Property taxes are a primary source of funding for local government units, including counties, cities, towns, townships, libraries and special taxing districts. Some school funding support, other than the school general operating fund, are derived from property taxes. The chart here shows the county income tax rates in Indiana’s 92 counties in 2021, along with the number of counties in each rate range. Porter County is one of the two counties with a rate of 0.5% (.005). There is no standard deduction in Indiana, but taxpayers may still claim itemized deductions on their Indiana state income tax return.

state income tax rates indiana

Census Bureau appears to lend support to Indiana’s reputation as a “low tax state.” Specifically, Indiana ranks 35th nationally in taxes collected as a share of personal income. Generally, food and prescription drugs and some services are exempt from sales tax. Certain food items such as candy, soft drinks or restaurant meals are subject to sales tax. Several communities around the state, including the Town of Cloverdale, have adopted an add on food and beverage sales tax. If your employees have 401 accounts, Flexible Spending Accounts , Health Savings Accounts , or any other pre-tax withholdings, subtract them from gross wages because they are exempt from payroll taxes.

We are an independent, advertising-supported comparison service. The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein. Employers are instructed to withhold county tax based on the employee’s Indiana county of residence as of January 1 of the tax year. Indiana does not have any exemptions for state unemployment taxes, if at any time in the year you have an employee, Indiana employers are subject to pay unemployment taxes.

Indiana To Lower Income Tax Over Next Seven Years

While we strive to provide a wide range offers, Bankrate does not include information about every financial or credit product or service. In 2014, the Indiana state legislature passed a law that cut the corporate income tax from 8.50% in 2014 to 6.25% in 2016, with further decreases to be phased in until the rate falls to 4.9% in 2022. You can complete the forms with the help of eFile.com free tax calculators. Complete the respective Form below, sign, and mail them to the Indiana Tax Agency. In addition to filing Indiana Forms you might also have to file previous IRS Tax Return Forms.

States that collect a personal income tax allow individuals to claim personal exemptions on income taxes each year. The personal exemption indicates that only a person’s income above a certain level is subject to taxation. Companies based in Indiana would also need to complete a state income tax return.

The assembly typically approves the rates of several counties, or all the counties at once. In counties where the rate is considered excessive or insufficient, the rate is rejected and the county and boards are required to reassess their needs.

Indiana Week In Review

The Indiana earned income tax credit is available to taxpayers who claim an earned income tax credit on their federal tax return. The national average adjusted gross income reported by the IRS each year is about $70,000. A single Indiana taxpayer with $70,000 in wages would pay approximately $2,229 to the Indiana Department of Revenue. Find our Indiana tax rate calculations above on this page for more information. The Indiana marginal tax rate used in our example calculation above on this page is 3.23%. That is the tax rate applied to each additional dollar of taxable income you earn.

state income tax rates indiana

Sales taxes are levied on the sale of goods or services within the state. Use taxes are levied against the use of goods and services that were acquired from an out-of-state retailer or seller who didn’t collect the Indiana sales tax from the transaction. Payments are made semi-annually, although many individuals and business use escrow accounts to collect the tax on a monthly basis, and are made in the prior years assessed value. Tax deductions can also be claimed on property taxes, the most significant being for businesses located in economic development zones and primary dwelling residence deductions. In addition to those income taxes, the state of Indiana assesses a statewide sales tax of 7%.

Bodies, Some Decomposing, Found At Indiana Funeral Home

But more recently, Holcomb has said the state’s booming tax revenue made him feel more certain that Indiana could afford to make the cuts, according to the AP. Our state is consistently recognized as a low tax state for business. The link below is to the most recent stories in a Google news search state income tax rates for the terms Indiana taxes. According to the United States Census Bureau, Indiana collected $17.59 billion in tax revenue in 2016. In fiscal year 2015, Indiana’s business tax climate was ranked eighth in the nation. The table below provides scores and rankings for Indiana and neighboring states.

In Indiana, state personal exemptions for single filers were equal to $1,000, which was second lowest among its neighbors that allowed for personal income tax exemptions.
That would grow to about $950 million a year in 2029 if the rate cuts are fully implemented.
If you made money from a company based in Indiana, you must file.
Investopedia requires writers to use primary sources to support their work.
Financial advisors can also help with investing and financial plans, including retirement, homeownership, insurance and more, to make sure you are preparing for the future.
The Indiana State Unemployment Tax Act lays out the guidelines for Indiana businesses’ state unemployment tax.

California, Hawaii, New York, New Jersey, and Oregon have some of the highest state income tax rates in the country and eight states have no tax on earned income at all. Another 10 have a flat tax rate—everyone pays the same percentage regardless of how much they earn. In Indiana, local governments rely on property taxes as a critical source of revenue to fund construction, waste management, fire departments and other vital public services. Indiana generates the bulk of its tax revenue by levying a personal income tax, a general sales tax and select sales taxes .

Indiana Personal Income Taxes

Still, cities build their sales tax rates on top of state sales tax rates, so it’s useful to know the base rate you’ll pay to make purchases anywhere in the state. S-corporations differ from traditional C-corporations in that they are not typically subject to a separate federal income tax. S-corporations are created by first establishing a traditional corporation and then filing a form with the IRS to choose S-corporation status. Any taxable income is passed through to individual shareholders. An S-corporation does not need to actually distribute the income to a shareholder for him or her to be subject to personal federal tax on their share. Indiana’s corporate adjusted gross income tax rate is continuing to decrease from the current 5.25% to a flat rate of 4.9% by July 1, 2021. This method of determination simplifies tax calculations for corporations and does not apply to S-corporations and not-for-profit organizations.

Performance information may have changed since the time of publication. Residents of Kentucky, Michigan, Ohio, Pennsylvania and Wisconsin who earn income in Indiana don’t have to pay Indiana state income tax—they only pay taxes to their own state. If you adopted a child and claimed an adoption credit on your federal tax return, you can claim a credit on your Indiana tax return as well. You may claim up to 10% of the federal credit allowed per child or $1,000 per child . Use worksheet B in the IT-40 instruction booklet to calculate your credit. If you received unemployment benefits, the state of Indiana may tax only a portion of your unemployment compensation, which would allow you to pay less in tax than you did to the federal government.

The jurisdiction breakdown shows the different sales tax rates making up the combined rate. LLCs are like S-corporations and are treated as pass-through entities. Therefore, they do not pay a separate income tax to Indiana or the federal government. The income from the LLC is distributed to individual members who are then responsible for paying the federal and state taxes on any amounts distributed to them.

Bankrate follows a strict editorial policy, so you can trust that we’re putting your interests first. The rate of interest for an underpayment of tax and an excess tax payment for calendar year 2022 will be 3%. Therefore Indiana govt will charge 3% on any overdue payment of tax and shall also provide same interest rate while refunding any amount late. Or, when done editing or signing, create a free DocuClix account – click the green Sign Up button – and store your PDF files securely. Or, click the blue Download/Share button to either download or share the PDF via DocuX.

We pay these taxes when we travel or when we earn income in another state. Multiply the taxable income computed in step 4 by 3.23 percent to obtain the annual Indiana tax withholding. The state and local government also receive revenue from a variety of other more minor sources. A gaming tax is imposed on winnings in state casinos, horse tracks, and from the Hoosier Lottery that provided $647 million in revenues in 2008. Information provided on Forbes Advisor is for educational purposes only. Your financial situation is unique and the products and services we review may not be right for your circumstances. We do not offer financial advice, advisory or brokerage services, nor do we recommend or advise individuals or to buy or sell particular stocks or securities.

The actual amount of income tax you will pay in the state of Indiana will vary. Indiana, as with other states, often allow taxpayers to make additions and subtractions to their federal taxable income.

Geral

A Empresa Lipobeauty Recebe A Atriz Global Glamour Garcia

Depois de ouvir tanto sobre a famosa técnica Lipobeauty da Beauty Brasil Clinic e ver seus colegas de trabalho postando sobre ela, chegou a vez da atriz Glamour Garcia experimentar o procedimento. Ansiosa, a estrela compartilhou vídeos em suas redes sociais contando sobre suas expectativas. Após finalizar o tratamento, Glamour elogiou os resultados imediatos em seu Instagram e agradeceu a equipe da clínica pelo cuidado e atenção. A Beauty Brasil Clinic é amplamente reconhecida pelos famosos e pacientes diários pelo atendimento de excelência e carinho. Glamour Garcia, conhecida por interpretar a personagem Britney em A Dona do Pedaço (novela da Rede Globo de 2019, […]

Published

4 horas ago

22 de dezembro de 2024

Redação RJ

Depois de ouvir tanto sobre a famosa técnica Lipobeauty da Beauty Brasil Clinic e ver seus colegas de trabalho postando sobre ela, chegou a vez da atriz Glamour Garcia experimentar o procedimento. Ansiosa, a estrela compartilhou vídeos em suas redes sociais contando sobre suas expectativas. Após finalizar o tratamento, Glamour elogiou os resultados imediatos em seu Instagram e agradeceu a equipe da clínica pelo cuidado e atenção. A Beauty Brasil Clinic é amplamente reconhecida pelos famosos e pacientes diários pelo atendimento de excelência e carinho.

Glamour Garcia, conhecida por interpretar a personagem Britney em A Dona do Pedaço (novela da Rede Globo de 2019, escrita por Walcyr Carrasco), também protagonizou a série Rua Augusta no streaming HBO. Além disso, participou de programas como Faustão, Caldeirão com Mion, Domingão, e diversos podcasts e atrações de outras emissoras, consolidando sua carreira. Com exclusividade, a atriz revelou que será a protagonista do filme biográfico sobre a inesquecível Rogéria, previsto para estrear nos cinemas no início de 2025.

O procedimento Lipobeauty é uma solução não invasiva, indolor e prática, ideal para quem não pode interromper suas atividades profissionais. Graças a esses benefícios, muitas celebridades optam por ele, evitando os riscos de uma cirurgia plástica, longos períodos de recuperação e dores pós-operatórias. O método garante resultados imediatos, que continuam a melhorar em até 90 dias.

Geral

Бонусная система Up X Казино

Published

1 dia ago

21 de dezembro de 2024

Redação SP

Важным последствием войны стало также создание Лиги Наций, организации, призванной предотвратить будущие конфликты, хотя ее эффективность была ограниченной. С древних времен философы, ученые и мыслители пытались понять, что такое разум, как он работает и какую роль играет в нашей жизни. Человеческий разум — это не просто инструмент для решения задач, это мощный механизм, способный на удивительные вещи.

Развитие технологий, таких как интернет вещей и умные города, открывает новые возможности для эффективного использования электричества и управления энергоресурсами.
Мы должны стремиться к созданию здоровой и безопасной среды для жизни, что требует комплексного подхода к решению экологических проблем.
Северное сияние также стало объектом научных исследований в области астрономии и физики.
Например, многие люди выбирают профессии, связанные с их религиозными убеждениями, такие как работа в благотворительных организациях или служение в церкви.
С каждым годом мы все больше понимаем, как гены влияют на наше здоровье, поведение и даже на нашу внешность.
Некоторые люди более чувствительны к шуму, чем другие, и могут испытывать более выраженные негативные последствия.

Во-первых, стоит отметить, что домашние животные могут значительно улучшать психическое здоровье своих владельцев. Исследования показывают, что общение с питомцем способствует снижению уровня стресса и тревожности. Например, простое поглаживание кошки или собаки может вызывать выброс гормонов счастья, таких как серотонин и дофамин, что приводит к улучшению настроения и общего самочувствия. Также стоит упомянуть о том, что наличие домашних животных может положительно сказаться на детях. Они учатся заботиться о других, что формирует у них чувство ответственности и привязанности. Кроме того, взаимодействие с животными может помочь детям справляться с различными страхами и тревогами, а также улучшить их общее эмоциональное состояние.

Музыка помогает синхронизировать движения, что делает физическую активность более эффективной и приятной. Это объясняет, почему многие люди предпочитают слушать музыку up x во время занятий спортом или фитнесом. Поэтому, когда мы слышим определенные мелодии, они могут переносить нас в прошлое, вызывая ностальгические чувства.

Археология и антропология помогают нам лучше понять наше прошлое и культурные корни. Открытия в этих областях позволяют восстановить утраченные знания и традиции, что способствует укреплению идентичности и культурного разнообразия. Это знание может быть использовано для формирования более инклюзивного и уважительного общества.

Онлайн казино Up X и его ключевые особенности

Это позволяет театру оставаться актуальным и привлекать новую аудиторию, особенно молодежь, которая ищет новые способы взаимодействия с искусством. В некоторых случаях театральные проекты направлены на работу с маргинализированными группами, такими как мигранты, люди с ограниченными возможностями или представители меньшинств. Эти проекты помогают создать пространство для самовыражения и обсуждения проблем, с которыми сталкиваются эти группы, а также способствуют их интеграции в общество.

Исследования показывают, что медитация может способствовать увеличению серого вещества в областях мозга, связанных с памятью, обучением и эмоциональным регулированием. Одна из ключевых областей мозга, на которую влияет медитация, — это префронтальная кора. Исследования показывают, что у людей, практикующих медитацию, наблюдается утолщение префронтальной коры, что может свидетельствовать о её улучшенной функции. Одним из наиболее известных видов медитации является внимательность, или майндфулнесс. Исследования показывают, что внимательность может улучшать внимание и концентрацию, а также способствовать эмоциональному благополучию. Внимательность помогает людям лучше осознавать свои эмоции и реакции, что может привести к более здоровым отношениям и лучшему управлению стрессом.

Важно осознавать, какую информацию мы публикуем и как она может быть использована другими. Благодаря социальным сетям, пользователи могут находить вдохновение и мотивацию для достижения своих целей. Однако, важно помнить, что успехи других не должны служить мерилом нашего собственного успеха.

Исследователи, такие как Христофор Колумб и Васко да Гама, начали совершать дальние морские экспедиции, открывая новые земли и торговые пути. Эти путешествия не только изменили карту мира, но и привели к культурному обмену между различными народами, что стало основой для глобализации. В 18-19 веках путешествия стали более доступными благодаря развитию пароходов и железных дорог. Экспедиции, такие как путешествия Ливингстона в Африку или экспедиции по исследованию Антарктиды, стали символами человеческого стремления к познанию. Эти путешествия не только открывали новые земли, но и способствовали научным открытиям в области географии, биологии и экологии.

Медицинские исследования показывают, что поддержание баланса между работой и личной жизнью также важно для здоровья.
Недостаток сна может привести к ухудшению памяти и снижению когнитивных функций, поэтому важно уделять внимание качеству и количеству сна.
Ещё одной интересной темой является влияние языка на восприятие здоровья и медицины.
Однако важно помнить, что восприятие музыки индивидуально, и то, что подходит одному человеку, может не подойти другому.
Они не только развлекают, но и обучают, формируя важные навыки, которые пригодятся детям на протяжении всей жизни.

Являясь одним из первых известных видов спорта, атлетика зародилась в Древней Греции. Первые Олимпийские игры состоялись в 776 году до нашей эры в Олимпии и были посвящены богу Зевсу. Ярким примером спортивных традиций в Древнем Риме стали гладиаторские бои, которые проводились в амфитеатрах и привлекали множество зрителей. Гладиаторы, часто бывшие рабами или преступниками, сражались друг с другом или с дикими животными. Японская культура также имеет свои уникальные спортивные традиции, которые восходят к древним временам.

Когда подростки чувствуют, что их мнение учитывается, это может повысить их самооценку и уверенность в себе. Участие в семейных обсуждениях, школьных проектах или общественных инициативах может помочь подросткам развить чувство ответственности и принадлежности. Обсуждение вопросов, связанных с будущим, также является важной частью подростковой психологии.

Играть в Up X бесплатно онлайн – плюсы демо игры

Страны должны работать вместе, чтобы решать глобальные проблемы, такие как изменение климата, бедность и неравенство. Это требует международного сотрудничества и согласованных действий, направленных на достижение общих целей. Многосторонние соглашения и инициативы могут помочь объединить усилия стран и обеспечить более эффективное решение проблем.

К тому же, эмпатия может быть важным инструментом в борьбе с предвзятостью и стереотипами. Когда мы стараемся понять, что чувствуют и переживают люди из других культур или социальных групп, мы начинаем осознавать, что у всех нас есть общие человеческие переживания. Это может помочь разрушить барьеры и способствовать более инклюзивному обществу, где каждый чувствует себя принятым и уважаемым.

Финикийцы, известные своими торговыми путями, также внесли свой вклад в развитие моды. Они начали использовать краски и ткани, что позволило создавать более разнообразные и яркие наряды. В Древней Греции мода приобрела новые формы: туники и хитоны стали популярными среди всех слоев населения. Греки ценили красоту и гармонию, что отразилось в их одежде, которая подчеркивала фигуру и была выполнена из легких тканей.

В индуизме также важны ритуалы и обряды, которые могут варьироваться в зависимости от региона и традиций.
Мост имеет дли ну 2,7 километра и является ярким примером инженерного искусства и дизайна.
Спортивные события теперь проводятся в разных странах, и атлеты из разных уголков мира могут соревноваться друг с другом.
Это включает в себя не только осознание своих чувств и эмоций, но и умение находить баланс между онлайн и оффлайн жизнью.
Мы должны быть готовы работать над собой и своим окружением, чтобы создать общество, в котором царит уважение и понимание.
Креативность в этом контексте становится мощным инструментом для создания позитивных изменений в обществе.

Вопрос о том, как именно она была построена и какие технологии использовались, остается открытым. Археологи продолжают исследовать различные участки стены, надеясь найти новые улики, которые помогут разгадать эту загадку. Кроме того, в Китае существует множество мифов и легенд, связанных с древними династиями. Например, миф о династии Шан, которая считается первой исторической династией Китая. Однако, несмотря на наличие археологических находок, таких как бронзовые изделия и письменные записи, многие аспекты их культуры и истории остаются неясными. Как именно они пришли к власти и какие события привели к их падению, до сих пор вызывает споры среди историков.

К тому же, игры могут служить отличным способом для развития навыков планирования и организации. Многие игры требуют от игроков разработки стратегии и планирования своих действий для достижения успеха. Эти навыки важны не только в учебе, но и в жизни, где необходимо уметь организовывать свои действия и достигать поставленных целей. Критически важно также учитывать, что игры могут помочь детям развивать навыки самодисциплины. В процессе игры дети учатся следовать правилам, контролировать свои действия и принимать ответственность за свои решения.

Например, программы когнитивной тренировки, направленные на развитие памяти и внимания, становятся все более популярными и могут быть полезными для людей всех возрастов. Адаптация к новым условиям и вызовам современного мира требует от нас постоянного обучения и развития. Память играет ключевую роль в этом процессе, и ее поддержание в хорошем состоянии становится важной задачей. Использование различных техник запоминания, таких как мнемоника, визуализация и ассоциации, может значительно улучшить наши способности к обучению и запоминанию.

Это открывает новые возможности для взаимодействия с культурным наследием и делает его более доступным для широкой аудитории. Для многих народов артефакты являются символами их культурной идентичности и исторической памяти. Например, коренные народы часто рассматривают свои артефакты как священные объекты, которые связывают их с предками и традициями. Уважение к этим объектам и их значению для культурной идентичности становится важным аспектом работы с артефактами. Художественные артефакты могут также служить инструментами для социальной критики и изменений. Современные художники часто используют элементы древних культур, чтобы комментировать современные проблемы, такие как колониализм, расизм и неравенство.

Важно, чтобы мы научились использовать технологии для защиты нашей планеты, а не для ее разрушения.
Гилберт также заметил, что некоторые материалы, такие как стекло и смола, могут накапливать электрический заряд при трении.
Клонирование может также вызвать опасения по поводу безопасности и здоровья как клонированных организмов, так и людей, которые могут быть вовлечены в эксперименты.
Они представляют собой не только исторические памятники, но и важные элементы культурного и экологического наследия.
В солнечные дни люди могут чувствовать себя более свободными и открытыми к новым впечатлениям, что может способствовать улучшению настроения.
Это сотрудничество может привести к созданию новых технологий, которые не только помогут в исследовании космоса, но и улучшат жизнь на Земле.

Образованные граждане более активно участвуют в политической жизни и способны принимать обоснованные решения. Это, в свою очередь, способствует более качественному управлению и развитию общества. Седьмым аспектом является то, что демократия способствует социальной справедливости. В демократическом обществе существует возможность для всех граждан, независимо от их социального статуса, участвовать в политической жизни и влиять на принятие решений. Это создает условия для более равного распределения ресурсов и возможностей, что способствует уменьшению социального неравенства.

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