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["外籍居民个人提供劳务缴纳增值税和个人所得税计算表"]
[]
["已知应发计算实发"]
[]
["应发金额所在区间","应发金额","应纳增值税","应纳税所得额","税率（%）","个人所得税","实发金额"]
[851.06,851.06,{"v":51.063599999999994,"d":"51.06"},{"v":799.9964,"d":"800.00"},null,null,{"v":799.9964,"d":"800.00"}]
["851.06-4240元",{"v":4000,"d":"4000.00"},{"v":240,"d":"240.00"},{"v":2960,"d":"2960.00"},{"v":0.2,"d":"0.20"},{"v":592,"d":"592.00"},{"v":3168,"d":"3168.00"}]
["4255.32-26595.74元",{"v":26580,"d":"26580.00"},{"v":1594.8,"d":"1594.80"},{"v":19988.160000000003,"d":"19988.16"},{"v":0.2,"d":"0.20"},{"v":3997.632000000001,"d":"3997.63"},{"v":20987.568,"d":"20987.57"}]
["26595.74-66489.36元",53191.49,{"v":3191.4894,"d":"3191.49"},{"v":40000.00048,"d":"40000.00"},{"v":0.3,"d":"0.30"},{"v":10000.000144,"d":"10000.00"},{"v":40000.000456,"d":"40000.00"}]
["66489.36元及以上",66489.36,{"v":3989.3615999999997,"d":"3989.36"},{"v":49999.99872,"d":"50000.00"},{"v":0.4,"d":"0.40"},{"v":12999.999488000001,"d":"13000.00"},{"v":49499.998912,"d":"49500.00"}]
["本表使用说明：在蓝色应发数对应格中输入数字，即可计算出实发数、个人所得税、应纳增值税"]
["已知实发计算应发"]
[]
["实发金额所在区间","实发金额","税率（%）","应纳税所得额","个人所得税","所得税税前金额","应发金额","应纳增值税"]
["800元以下",{"v":800,"d":"800.00"},{"$nulls":4},{"v":851.0638297872341,"d":"851.06"},{"v":51.06382978723404,"d":"51.06"}]
["800-3360元",3348.48,{"v":0.2,"d":"0.20"},{"v":3185.6,"d":"3185.60"},637.12,{"v":3985.6,"d":"3985.60"},{"v":4240,"d":"4240.00"},{"v":254.39999999999998,"d":"254.40"}]
["3360-21000元",20987.57,{"v":0.2,"d":"0.20"},{"v":19988.161904761906,"d":"19988.16"},{"v":3997.6323809523815,"d":"3997.63"},{"v":24985.20238095238,"d":"24985.20"},{"v":26580.00253292807,"d":"26580.00"},{"v":1594.800151975684,"d":"1594.80"}]
["21000-49500元",{"v":40000,"d":"40000.00"},{"v":0.3,"d":"0.30"},{"v":40000,"d":"40000.00"},{"v":10000,"d":"10000.00"},{"v":50000,"d":"50000.00"},{"v":53191.48936170213,"d":"53191.49"},{"v":3191.4893617021276,"d":"3191.49"}]
["49500元及以上",{"v":49500,"d":"49500.00"},{"v":0.4,"d":"0.40"},{"v":50000,"d":"50000.00"},{"v":13000,"d":"13000.00"},{"v":62500,"d":"62500.00"},{"v":66489.36170212766,"d":"66489.36"},{"v":3989.3617021276596,"d":"3989.36"}]
["本表使用说明：在蓝色实发数对应格中输入数字，即可以计算出应发数、个人所得税、应纳增值税"]
["备注:"]
["1.依据《关于全面推开营业税改征增值税试点的通知》（财税〔2016〕36号）相关规定，校外外籍人员取得劳务报酬，适用6%增值税税率。"]
["2.按照《中华人民共和国个人所得税法》规定，在中国境内有住所，或者无住所而一个纳税年度内在中国境内居住累计满一百八十三天的个人，为居民个人。"]