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["广东茂名健康职业学院校外人员劳务费发放表"]
[]
[" 部 门:",{"$nulls":11},"单位：元"]
["序号","姓名","劳务项目","时间 ","工作量（天/学时）","标准","发放金额","签领","个人所得税","（建行/农行）卡号","身份证号","手机号码","职务/职称"]
[]
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[]
[]
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["小   计：",{"$nulls":5},"¥",null,"¥"]
["合计金额人民币（大写） ：                                                       （¥      ）"]
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[null,"部门负责人:",{"$nulls":3},"制 表 人:",{"$nulls":4},"制表日期:  "]
[]
["制表说明：（对表有疑问请咨询学校财务处，电话：2904138）"]
["1.劳务项目包括：课酬、监考费、评审费等具体工作内容；"]
["2.发放金额超800元以上的，需填写身份证号和本人手机号码；并按劳务报酬所得填入个人所得税，个人所得税计算方法登录http://www.gongzi2016.com/003.aspx网站查询；"]
["3.制表时根据实际情况选择表内：工作量（天/学时）、职务/职称、建行/农行卡号的项目内容；"]
["4.合计金额=发放金额+个人所得税，发放金额=工作量×标准；"]
["5.每张表内的（建行/农行）卡号必须为同一银行；"]
["6.经办人在办理报账时必须提供一份电子文档给财务处出纳员。"]
["查询个人所得税计算办法："]
["1.登录http://www.taxspirit.com/003.aspx"]
["2.进入“个税精灵-劳务报酬”页面；"]
["3.在“税后收入”对应栏输入发放表“发放金额”点击“反推”；"]
["4.将“应纳税额”的金额结果填入发放表内对应的“个人所得税”栏。"]