{"text_format":"3","workbook":"xls","n_sheets":4,"sheets":["教职工","学生","已知税后求税金","计算公式"],"read":"whole","date_system":"1900","formulas":"cached_only"}

{"sheet":"教职工","index":0,"n_rows":18,"n_cols":11,"rows_kept":18,"merged":[[1,0,1,10],[3,2,3,3],[4,2,4,3],[5,2,5,3],[6,2,6,3],[7,2,7,3],[8,2,8,3],[9,2,9,3],[10,2,10,3],[11,2,11,3],[12,2,12,3],[13,2,13,3],[14,2,14,3],[15,0,15,1],[15,2,15,4],[15,5,15,6],[15,7,15,10],[16,0,16,1],[16,2,16,4],[16,5,16,6],[16,7,16,10],[20,0,22,10]],"flags":["formulas_cached_only"]}
["附件5："]
["上海城建职业学院教育发展基金会基金项目发放表（教职工）"]
["填报部门：",{"$nulls":9},"单位：元"]
["序号","姓名","发放用途",null,"应发金额","代缴税","实发金额","身份证号码（18位）","身份证号校验","开户银行\n（具体到支行）","银行账号"]
[{"$nulls":5},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},null,"空"]
[{"$nulls":5},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},null,"空"]
[{"$nulls":5},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},null,"空"]
[{"$nulls":5},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},null,"空"]
[{"$nulls":5},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},null,"空"]
[{"$nulls":5},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},null,"空"]
[{"$nulls":5},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},null,"空"]
[{"$nulls":5},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},null,"空"]
[{"$nulls":5},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},null,"空"]
[{"$nulls":5},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},null,"空"]
[{"$nulls":5},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},null,"空"]
["应发金额合计：",null,{"v":0,"d":"0.00"},null,null,"代缴税合计：",null,{"v":0,"d":"0.00"}]
["实发金额合计\n（小写）：",null,{"v":0,"d":"0.00"},null,null,"实发金额（大写）：",null,"零元整"]
[null,null,"审核人：",{"$nulls":4},"经办人签字：",null,"填报日期："]

{"sheet":"学生","index":1,"n_rows":17,"n_cols":9,"rows_kept":17,"merged":[[1,0,1,8],[14,0,14,1],[14,2,14,3],[14,5,14,8]],"flags":["formulas_cached_only"]}
["附件5："]
["上海城建职业学院教育发展基金会基金项目发放表（学生）"]
["填报部门：",{"$nulls":7},"单位：元"]
["序号","班级","学号","姓名","发放金额","身份证号码（18位）","身份证号校验","开户银行\n（具体到支行）","银行账号"]
[{"$nulls":6},"空"]
[{"$nulls":6},"空"]
[{"$nulls":6},"空"]
[{"$nulls":6},"空"]
[{"$nulls":6},"空"]
[{"$nulls":6},"空"]
[{"$nulls":6},"空"]
[{"$nulls":6},"空"]
[{"$nulls":6},"空"]
[{"$nulls":6},"空"]
["发放金额合计\n（小写）：",null,{"v":0,"d":"0.00"},null,"发放金额\n（大写）：","零元整"]
[]
[null,"审核人：",{"$nulls":3},"经办人签字：",null,"填报日期："]

{"sheet":"已知税后求税金","index":2,"n_rows":5,"n_cols":6,"rows_kept":5,"flags":["formulas_cached_only"]}
[]
["输入项目内容","金额（元）","计算结果","金额（元）","计算结果","金额（元）"]
["请输入劳务费金额(不含税劳务报酬）",{"v":2000,"d":"2000.00"},"应交税金",{"v":300,"d":"300.00"},"税前收入",{"v":2300,"d":"2300.00"}]
[]
["    注：“不含税劳务报酬”指由支付方扣除所得税后实际到手的劳务费报酬。"]

{"sheet":"计算公式","index":3,"n_rows":15,"n_cols":2,"rows_kept":15,"merged":[[0,0,0,5]],"flags":["formulas_cached_only"]}
["劳务费应交个税计算公式"]
[]
["已知税前收入B，求个人所得税T"]
["B<=4000","个税T=(B-800)*20%"]
["4000<B<=25000","个税T=B*16%"]
["25000<B<=62500","个税T=B*24%-2000"]
["B>62500","个税T=B*32%-7000"]
["注：税前收入即含税收入"]
[]
["已知税后收入A，求个人所得税T"]
["A<=3360","个税T=(A-800)/4"]
["3360<A<=21000","个税T=A*16/84"]
["21000<A<=49500","个税T=(B*24%-200000)/76"]
["A>49500","个税T=(B*32%-700000)/68"]
["注：税后收入即实际到手收入"]