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["外籍非居民个人提供劳务缴纳增值税与个人所得税计算表"]
[]
["已知应发计算实发"]
["应发金额所在区间","应发金额","应缴增值税","个人所得税应纳税所得额","个人所得税税率","速算扣除数","应缴个人所得税","实发金额"]
["0-3989.36元",{"v":3000,"d":"3000.00"},{"v":180,"d":"180.00"},{"v":2256,"d":"2256.00"},0.03,0,{"v":67.67999999999999,"d":"67.68"},2752.32]
["3989.36-15957.45元",{"v":5000,"d":"5000.00"},{"v":300,"d":"300.00"},{"v":3760,"d":"3760.00"},{"v":0.1,"d":"0.10"},210,{"v":166,"d":"166.00"},{"v":4534,"d":"4534.00"}]
["15957.45-33244.68元",33244.68,{"v":1994.6807999999999,"d":"1994.68"},{"v":24999.99936,"d":"25000.00"},{"v":0.2,"d":"0.20"},1410,{"v":3589.9998720000003,"d":"3590.00"},{"v":27659.999328,"d":"27660.00"}]
["33244.68-46542.55元",46542.55,{"v":2792.553,"d":"2792.55"},{"v":34999.9976,"d":"35000.00"},0.25,2660,{"v":6089.999400000001,"d":"6090.00"},{"v":37659.9976,"d":"37660.00"}]
["46542.55-73138.30元",{"v":70000,"d":"70000.00"},{"v":4200,"d":"4200.00"},{"v":52640,"d":"52640.00"},{"v":0.3,"d":"0.30"},4410,{"v":11382,"d":"11382.00"},{"v":54418,"d":"54418.00"}]
["73138.30-106382.98元",77813.55,{"v":4668.813,"d":"4668.81"},{"v":58515.78960000001,"d":"58515.79"},0.35,7160,{"v":13320.526360000003,"d":"13320.53"},{"v":59824.210640000005,"d":"59824.21"}]
["106382.98元及以上",{"v":110000,"d":"110000.00"},{"v":6600,"d":"6600.00"},{"v":82720,"d":"82720.00"},0.45,15160,{"v":22064,"d":"22064.00"},{"v":81336,"d":"81336.00"}]
["本表使用说明：在蓝色应发金额对应格中输入数字，即可计算出实发金额、应缴个人所得税税额、应缴增值税税额"]
["已知实发计算应发"]
["实发金额所在区间","实发金额","个人所得税税率","速算扣除数","个人所得税应纳税所得额","应缴个人所得税","应发金额","应缴增值税"]
["0-3660元",2752.32,0.03,0,{"v":2256,"d":"2256.00"},{"v":67.67999999999999,"d":"67.68"},{"v":3000,"d":"3000.00"},{"v":180,"d":"180.00"}]
["3660-14010元",{"v":5000,"d":"5000.00"},{"v":0.1,"d":"0.10"},210,{"v":4165.217391304348,"d":"4165.22"},{"v":206.5217391304348,"d":"206.52"},{"v":5538.852913968548,"d":"5538.85"},{"v":332.3311748381129,"d":"332.33"}]
["14010-27660元",{"v":25098,"d":"25098.00"},{"v":0.2,"d":"0.20"},1410,{"v":22560,"d":"22560.00"},{"v":3102,"d":"3102.00"},{"v":30000,"d":"30000.00"},{"v":1800,"d":"1800.00"}]
["27660-37660元",{"v":37660,"d":"37660.00"},0.25,2660,{"v":35000,"d":"35000.00"},{"v":6090,"d":"6090.00"},{"v":46542.553191489365,"d":"46542.55"},{"v":2792.553191489362,"d":"2792.55"}]
["37660-56660元",{"v":50000,"d":"50000.00"},{"v":0.3,"d":"0.30"},4410,{"v":47989.47368421053,"d":"47989.47"},{"v":9986.842105263158,"d":"9986.84"},{"v":63815.78947368421,"d":"63815.79"},{"v":3828.9473684210525,"d":"3828.95"}]
["56660-79160元",59824.21,0.35,7160,{"v":58515.788888888885,"d":"58515.79"},{"v":13320.526111111107,"d":"13320.53"},{"v":77813.54905437352,"d":"77813.55"},{"v":4668.812943262411,"d":"4668.81"}]
["79160元以上",{"v":81336,"d":"81336.00"},0.45,15160,{"v":82720,"d":"82720.00"},{"v":22064,"d":"22064.00"},{"v":110000,"d":"110000.00"},{"v":6600,"d":"6600.00"}]
["本表使用说明：在蓝色实发金额对应格中输入数字，即可以计算出应发金额、应缴个人所得税税额、应缴增值税税额"]
["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，在中国境内无住所又不居住，或者无住所而一个纳税年度内在中国境内居住累计不满一百八十三天的个人，为非居民个人。"]