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["广州科技职业技术大学勤工助学工资发放表"]
["部门/学院 （盖章）：",{"$nulls":5},"月份：",{"$nulls":8},"单位：元"]
["序号","学生姓名","学号","层次（本科、专科、专升本）","身份证号码","户名","银行卡号","开户行名称（xx银行xx支行）","银行卡联行号","手机号码","出勤时间(小时)","税前应发金额","代扣个人\n所得税额","税后实发金额","工作日期","工作内容","签名"]
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[26,{"$nulls":7},"合计",null,null,{"$f":"SUM(L4:L28)","v":{"v":0,"d":"0.00"}},{"$f":"SUM(M4:M28)","v":0},{"$f":"SUM(N4:N28)","v":0}]
[null,"制表人签名："]
[]
[null,"备注： 劳务报酬所得在800元以下的，不用缴纳个人所得税;\n      劳务报酬所得大于800元且没有超过4000元，可减除800元的扣除费用;劳务报酬所得超过4000元的，可减除劳务报酬收入20%的扣除费用。\n      如劳务报酬为1000元，代扣个人所得税=(1000-800)*20%=40元；\n      如劳务报酬为5000元，抵扣个人所得税=5000*（1-20%）*20%=800元。"]