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CaiWuXiTong/config/labor_expense_table.php
chenxi ce25b1aef2 fix: 人工费用应纳税所得额区间改为公式 (#621) 
单月应纳税所得额区间按新月度个税比例自动匹配。
2026-10-26 17:52:26 +08:00

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<?php
return [
'source_label' => '8月工资.xlsx',
'groups' => [
['key' => 'base', 'label' => '基础信息', 'span' => 5],
['key' => 'original', 'label' => '原数据', 'span' => 9],
['key' => 'fund', 'label' => '提高公积金基数方案', 'span' => 12],
['key' => 'salary_parttime', 'label' => '工资+兼职方案', 'span' => 22],
['key' => 'settlement', 'label' => '汇算清缴', 'span' => 12],
['key' => 'recommendation', 'label' => '', 'span' => 1],
],
'fields' => [
['key' => 'A', 'label' => '序号', 'group' => 'base', 'kind' => 'sequence'],
['key' => 'B', 'label' => '花名', 'group' => 'base', 'kind' => 'text'],
['key' => 'C', 'label' => '姓名', 'group' => 'base', 'kind' => 'text'],
['key' => 'D', 'label' => '中心', 'group' => 'base', 'kind' => 'text'],
['key' => 'E', 'label' => '职位', 'group' => 'base', 'kind' => 'text'],
['key' => 'F', 'label' => '8月应发工资', 'group' => 'original', 'kind' => 'number'],
['key' => 'G', 'label' => '原社保个人扣款', 'group' => 'original', 'kind' => 'number'],
['key' => 'H', 'label' => '原公积金个人扣款', 'group' => 'original', 'kind' => 'number'],
['key' => 'I', 'label' => '扣除额', 'group' => 'original', 'kind' => 'formula_number', 'formula' => '=5000'],
['key' => 'J', 'label' => '原需报个税基数', 'group' => 'original', 'kind' => 'formula_number', 'formula' => '=F#-G#-H#-I#'],
['key' => 'K', 'label' => '原个税比列', 'group' => 'original', 'kind' => 'formula_percent', 'formula' => '=IF(J#<=0,"",IF(J#<=3000,0.03,IF(J#<=12000,0.1,IF(J#<=25000,0.2,IF(J#<=35000,0.25,IF(J#<=55000,0.3,IF(J#<=80000,0.35,0.45)))))))'],
['key' => 'L', 'label' => '原速算扣除数', 'group' => 'original', 'kind' => 'formula_number', 'formula' => '=IF(J#<=0,"",IF(J#<=3000,0,IF(J#<=12000,210,IF(J#<=25000,1410,IF(J#<=35000,2660,IF(J#<=55000,4410,IF(J#<=80000,7160,15160)))))))'],
['key' => 'M', 'label' => '原需交个税金额', 'group' => 'original', 'kind' => 'formula_number', 'formula' => '=J#*K#-L#'],
['key' => 'N', 'label' => '原需年交个税金额', 'group' => 'original', 'kind' => 'formula_number', 'formula' => '=M#*12'],
['key' => 'O', 'label' => '新公积金缴存基数', 'group' => 'fund', 'kind' => 'formula_number', 'formula' => '=IF(F#<=0,"",IF(F#<=8500,4952,IF(F#<=15000,8000,IF(F#<=25000,10000,12000))))'],
['key' => 'P', 'label' => '新单位公积金月缴存12%', 'group' => 'fund', 'kind' => 'formula_number', 'formula' => '=O#*0.12'],
['key' => 'Q', 'label' => '新个人公积金月缴存12%', 'group' => 'fund', 'kind' => 'formula_number', 'formula' => '=O#*0.12'],
['key' => 'R', 'label' => '超额代扣缴', 'group' => 'fund', 'kind' => 'formula_number', 'formula' => '=Q#-H#'],
['key' => 'S', 'label' => '新月度应纳税所得额', 'group' => 'fund', 'kind' => 'formula_number', 'formula' => '=F#-G#-I#-P#-R#'],
['key' => 'T', 'label' => '新月度个税比列', 'group' => 'fund', 'kind' => 'formula_percent', 'formula' => '=IF(S#<=0,"",IF(S#<=3000,0.03,IF(S#<=12000,0.1,IF(S#<=25000,0.2,IF(S#<=35000,0.25,IF(S#<=55000,0.3,IF(S#<=80000,0.35,0.45)))))))'],
['key' => 'U', 'label' => '新月度新速算扣除数', 'group' => 'fund', 'kind' => 'formula_number', 'formula' => '=IF(S#<=0,"",IF(S#<=3000,0,IF(S#<=12000,210,IF(S#<=25000,1410,IF(S#<=35000,2660,IF(S#<=55000,4410,IF(S#<=80000,7160,15160)))))))'],
['key' => 'V', 'label' => '新月度个税金额', 'group' => 'fund', 'kind' => 'formula_number', 'formula' => '=S#*T#-U#'],
['key' => 'W', 'label' => '全年应纳税所得额', 'group' => 'fund', 'kind' => 'formula_number', 'formula' => '=S#*12'],
['key' => 'X', 'label' => '年度税率', 'group' => 'fund', 'kind' => 'formula_percent', 'formula' => '=IF(S#=0,"",IF(W#<=0,0,IF(W#<=36000,0.03,IF(W#<=144000,0.1,IF(W#<=300000,0.2,IF(W#<=420000,0.25,IF(W#<=660000,0.3,IF(W#<=960000,0.35,0.45))))))))'],
['key' => 'Y', 'label' => '年度速算扣除数', 'group' => 'fund', 'kind' => 'formula_number', 'formula' => '=IF(W#=0,"",IF(W#<=0,0,IF(W#<=36000,0,IF(W#<=144000,2520,IF(W#<=300000,16920,IF(W#<=420000,31920,IF(W#<=660000,52920,IF(W#<=960000,85920,181920))))))))'],
['key' => 'Z', 'label' => '全年个税', 'group' => 'fund', 'kind' => 'formula_number', 'formula' => '=W#*X#-Y#'],
['key' => 'AA', 'label' => '单月应纳税所得额区间', 'group' => 'salary_parttime', 'kind' => 'formula_number', 'formula' => '=IF(T#<=0.03,0,IF(T#<=0.1,3000,12000))'],
['key' => 'AB', 'label' => '福利费', 'group' => 'salary_parttime', 'kind' => 'number'],
['key' => 'AC', 'label' => '现金', 'group' => 'salary_parttime', 'kind' => 'number'],
['key' => 'AD', 'label' => '兼职工资合计', 'group' => 'salary_parttime', 'kind' => 'formula_number', 'formula' => '=AB#+AC#'],
['key' => 'AE', 'label' => '新8月工资应发', 'group' => 'salary_parttime', 'kind' => 'formula_number', 'formula' => '=F#-AD#'],
['key' => 'AF', 'label' => '新月度应纳税所得额', 'group' => 'salary_parttime', 'kind' => 'formula_number', 'formula' => '=AE#-G#-I#-P#-R#'],
['key' => 'AG', 'label' => '新月度个税比列', 'group' => 'salary_parttime', 'kind' => 'formula_percent', 'formula' => '=IF(AF#<=0,"",IF(AF#<=3000,0.03,IF(AF#<=12000,0.1,IF(AF#<=25000,0.2,IF(AF#<=35000,0.25,IF(AF#<=55000,0.3,IF(AF#<=80000,0.35,0.45)))))))'],
['key' => 'AH', 'label' => '新月度新速算扣除数', 'group' => 'salary_parttime', 'kind' => 'formula_number', 'formula' => '=IF(AF#<=0,"",IF(AF#<=3000,0,IF(AF#<=12000,210,IF(AF#<=25000,1410,IF(AF#<=35000,2660,IF(AF#<=55000,4410,IF(AF#<=80000,7160,15160)))))))'],
['key' => 'AI', 'label' => '新月度个税金额', 'group' => 'salary_parttime', 'kind' => 'number'],
['key' => 'AJ', 'label' => '全年应纳税所得额', 'group' => 'salary_parttime', 'kind' => 'formula_number', 'formula' => '=AF#*12'],
['key' => 'AK', 'label' => '年度税率', 'group' => 'salary_parttime', 'kind' => 'formula_percent', 'formula' => '=IF(AJ#=0,"",IF(AJ#<=0,0,IF(AJ#<=36000,0.03,IF(AJ#<=144000,0.1,IF(AJ#<=300000,0.2,IF(AJ#<=420000,0.25,IF(AJ#<=660000,0.3,IF(AJ#<=960000,0.35,0.45))))))))'],
['key' => 'AL', 'label' => '年度速算扣除数', 'group' => 'salary_parttime', 'kind' => 'formula_number', 'formula' => '=IF(AJ#=0,"",IF(AJ#<=0,0,IF(AJ#<=36000,0,IF(AJ#<=144000,2520,IF(AJ#<=300000,16920,IF(AJ#<=420000,31920,IF(AJ#<=660000,52920,IF(AJ#<=960000,85920,181920))))))))'],
['key' => 'AM', 'label' => '全年工资个税', 'group' => 'salary_parttime', 'kind' => 'formula_number', 'formula' => '=AJ#*AK#-AL#'],
['key' => 'AN', 'label' => '月度兼职工资', 'group' => 'salary_parttime', 'kind' => 'number'],
['key' => 'AO', 'label' => '月扣除额', 'group' => 'salary_parttime', 'kind' => 'formula_number', 'formula' => '=IF(AN#<=0,0,IF(AN#<=4000,800,AN#*0.2))'],
['key' => 'AP', 'label' => '月应纳税所得额', 'group' => 'salary_parttime', 'kind' => 'formula_number', 'formula' => '=AN#-AO#'],
['key' => 'AQ', 'label' => '月个税预扣率', 'group' => 'salary_parttime', 'kind' => 'formula_percent', 'formula' => '=IF(AN#<=0,0,IF(AP#<=20000,0.2,IF(AP#<=50000,0.3,0.4)))'],
['key' => 'AR', 'label' => '月速算扣除数', 'group' => 'salary_parttime', 'kind' => 'formula_number', 'formula' => '=IF(AN#<=0,0,IF(AP#<=20000,0,IF(AP#<=50000,2000,7000)))'],
['key' => 'AS', 'label' => '月兼职需交个税', 'group' => 'salary_parttime', 'kind' => 'formula_number', 'formula' => '=AP#*AQ#-AR#'],
['key' => 'AT', 'label' => '月度工资+兼职个税合计', 'group' => 'salary_parttime', 'kind' => 'formula_number', 'formula' => '=AI#+AS#'],
['key' => 'AU', 'label' => '年度兼职工资个税', 'group' => 'salary_parttime', 'kind' => 'formula_number', 'formula' => '=AS#*12'],
['key' => 'AV', 'label' => '年度工资+兼职个税合计', 'group' => 'salary_parttime', 'kind' => 'formula_number', 'formula' => '=AM#+AU#'],
['key' => 'AW', 'label' => '汇算 工资薪金收入额', 'group' => 'settlement', 'kind' => 'formula_number', 'formula' => '=AE#*12'],
['key' => 'AX', 'label' => '汇算 劳务报酬收入额(×80%)', 'group' => 'settlement', 'kind' => 'formula_number', 'formula' => '=AN#*12*0.8'],
['key' => 'AY', 'label' => '汇算 收入额合计', 'group' => 'settlement', 'kind' => 'formula_number', 'formula' => '=AW#+AX#'],
['key' => 'AZ', 'label' => '汇算 减基本减除费用', 'group' => 'settlement', 'kind' => 'formula_number', 'formula' => '=60000'],
['key' => 'BA', 'label' => '汇算 减社保公积金', 'group' => 'settlement', 'kind' => 'formula_number', 'formula' => '=(G#+P#+R#)*12'],
['key' => 'BB', 'label' => '汇算 全年应纳税所得额', 'group' => 'settlement', 'kind' => 'formula_number', 'formula' => '=AY#-AZ#-BA#'],
['key' => 'BC', 'label' => '汇算 适用税率', 'group' => 'settlement', 'kind' => 'formula_percent', 'formula' => '=IF(BB#<=0,"",IF(BB#<=0,0,IF(BB#<=36000,0.03,IF(BB#<=144000,0.1,IF(BB#<=300000,0.2,IF(BB#<=420000,0.25,IF(BB#<=660000,0.3,IF(BB#<=960000,0.35,0.45))))))))'],
['key' => 'BD', 'label' => '汇算 速算扣除数', 'group' => 'settlement', 'kind' => 'formula_integer', 'formula' => '=IF(BB#<=0,"",IF(BB#<=0,0,IF(BB#<=36000,0,IF(BB#<=144000,2520,IF(BB#<=300000,16920,IF(BB#<=420000,31920,IF(BB#<=660000,52920,IF(BB#<=960000,85920,181920))))))))'],
['key' => 'BE', 'label' => '汇算 全年应纳税额', 'group' => 'settlement', 'kind' => 'formula_number', 'formula' => '=IF(AN#<=0,"",IF(BB#<=0,0,IF(BB#<=36000,BB#*0.03,IF(BB#<=144000,BB#*0.1-2520,IF(BB#<=300000,BB#*0.2-16920,IF(BB#<=420000,BB#*0.25-31920,IF(BB#<=660000,BB#*0.3-52920,IF(BB#<=960000,BB#*0.35-85920,BB#*0.45-181920))))))))'],
['key' => 'BF', 'label' => '汇算 月应纳税额', 'group' => 'settlement', 'kind' => 'formula_number', 'formula' => '=BE#/12'],
['key' => 'BG', 'label' => '汇算 应退金额(正=退/负=补)', 'group' => 'settlement', 'kind' => 'formula_number', 'formula' => '=IF(AN#<=0,"",AV#-BE#)'],
['key' => 'BH', 'label' => '全年真实节税', 'group' => 'settlement', 'kind' => 'formula_number', 'formula' => '=IF(AN#<=0,"",Z#-BE#)'],
['key' => 'BI', 'label' => '推荐方案', 'group' => 'recommendation', 'kind' => 'text'],
],
];
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