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["تقبلوا وافر تقديرى وإحترامى *** وجزاكم الله خيرا وبارك فيكم *** أخيكم العبد الفقير إلى الله تعالى محاسب // سعيد بيرم *** وكل عام أنتم بخير بمناسبة حلول عيد الأضحى المبارك أعاده الله علينا وعليكم وعلى سائر الامة الإسلامية والعربية بكل خير *** نسألكم الدعاء"]
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[null,"فصل مبلغ ضريبة الدمغه العادية بنظام العمود الواحد الى عمودين احدهما للقروش والاخر للجنيهات بالدالة المعرفة ",null,null,null,"الناتج على نظام العمود الواحد بالمعادلات",null,"الناتج على نظام العمود الواحد بالدالة المعرفة",null,"فصل المبلغ على نظام العمودين أحدهما للقروش والاخر للجيهات بالدالة المعرفة ",null,null,null,"جملة المكافاة",null,"10% معاشات",null,"نقابه 2%",null,"جملة المبالغ المعفاه بقوانين خاصة وفقا لقانون ضريبة الدخل على المرتبات رقم 91 لسنة 2005 وتعديلاته حتى القانون رقم 96 لسنة 2015",null,"المبلغ الخاضع لضريبة الدمغه العادية قبل استبعاد الشريحة الاولى المعفاه وقدرها 50 حنيها",null,"ضريبة الدمغه الواجب استقطاعها وفقا لحد الاعفاء والشرائح المقررة طبقا لنص المادة 79 من قانون 111 لسنة 1981"]
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[null,1327.375,80,8,null,8.8000000000000007,null,8.8000000000000007,null,".5",1327.37,80,8," يطبق هذا المثال على ضريبة الدخل على المرتبات بذات الكيفية مع إختلاف الشرائح المنصوص عليها بنص المادة رقم 8  وفقا لقانون ضريبة الدخل على المرتبات رقم 91 لسنة 2005 وتعديلاته حتى القانون رقم 96 لسنة 2015 "]
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["الاساسى","الحافز",null,null,"الدمغات","الناتج"]
[1000,2000,1363.25,{"$f":"C2*E2","v":102.24374999999999},{"$f":"IF(SUM(A2:B2)>=5000,0.08,IF(SUM(A2:B2)>=1000,0.075,IF(SUM(A2:B2)>=500,0.07,IF(SUM(A2:B2)>=250,0.065,IF(SUM(A2:B2)>=50,0.06,\"معفاة\")))))","v":7.4999999999999997E-2},{"$f":"IFERROR(SUM(A2:B2)-SUM(A2:B2)*E2,SUM(A2:B2)-0)","v":2775},null,null,null,null,"مجموع A2+B2 لو لو اقل من 50 معفاة\n\n           = من 50 الى اقل من 250    يتم احتساب 6%\n\n            = من 250 الى اقل من 500  يتم احتساب 6.5 %\n\n            = من 500 الى اقل من 1000 يتم احتساب 7%\n\n             = من 1000 الى اقل من 5000 يتم احتساب   7.5%\n\n             = من 5000 الى اقل من 10000 يتم احتساب 8%"]
[2,47,1363.25,{"$error":"#VALUE!"},"معفاة",49]
[2,48,1148,68.88,0.06,47]
[1,249,1363.25,{"$f":"C5*E5","v":88.611249999999998},6.5000000000000002E-2,233.75]
[2,249,1076.25,{"$f":"C6*E6","v":69.956249999999997},6.5000000000000002E-2,234.685]
[500,10,1363.25,95.427500000000009,7.0000000000000007E-2,474.3]
[500,499,466.375,32.646250000000002,7.0000000000000007E-2,929.06999999999994]
[1000,1,1219.75,91.481250000000003,7.4999999999999997E-2,925.92499999999995]
[1000,999,1040.375,78.028125000000003,7.4999999999999997E-2,1849.075]
[1000,3999,1327.375,99.553124999999994,7.4999999999999997E-2,4624.0749999999998]
[4000,1000,1291.5,103.32000000000001,0.08,4600]
[4000,2000,{"$f":"B13+A13","v":6000},480,0.08,5520]
[4000,3000,7000,560,0.08,6440]
[4000,4000,8000,640,0.08,7360]
[4000,6000,10000,800,0.08,9200]

{"sheet":"VBA","index":3,"n_rows":22,"n_cols":9,"rows_kept":22,"cut":false,"hidden":false,"merged":[[0,0,0,6],[0,7,0,8],[1,1,1,2],[1,5,1,6],[1,0,2,0],[1,3,2,3],[1,4,2,4],[1,7,1,8]]}
["سعيد بيرم ابو سلمى وعبدالحمن",null,null,null,null,null,null,"ياسرخليل ابو البراء"]
["المبلغ على نظام العمود الواحد","المبلغ على نظام القرش والجنيه ذو الخانتين",null,"الناتج على نظام العمود الواحد بالمعادلات سعيد بيرم","الناتج على نظام العمود الواحد بالكود","الناتج على نظام القرش والجنيه ذو الخانتين",null,"المعادلات بالمشاركة المشار اليها"]
[null,"ق","ج",null,null,"ق","ج","ق","ج"]
[50,{"$f":"IF(A4=\"\",\"\",RIGHT(A4*100,2))","v":"00"},{"$f":"IF(A4=\"\",\"\",((A4*100)-B4)/100)","v":50},{"$f":"IF(A4<=50,\"\",CEILING(IF(AND(A4>50,A4<=250),(A4-50)*0.006,IF(AND(A4>250,A4<=500),(A4-250)*65/10000+1.2,IF(AND(A4>500,A4<=1000),(A4-500)*7/1000+2.83,IF(AND(A4>1000,A4<=5000),(A4-1000)*75/10000+6.33,IF(AND(A4>5000,A4<=10000),(A4-5000)*8/1000+36.33,IF(A4>10000,(A4-10000)*3/1000+76.33)))))),0.05))","v":""},{"$f":"CEILING(abderahman(A4),0.05)","v":0},{"$f":"IFERROR(CEILING(ROUND(MOD(abderahman(C4+B4/100),1),2),0.05)*100,\"\")","v":0},{"$f":"IFERROR(INT(ROUND(abderahman(C4+B4/100),1)),\"\")","v":0},{"$f":"MOD(abderahman(A4),1)*100","v":0},{"$f":"INT(abderahman(A4))","v":0}]
[250,{"$f":"IF(A5=\"\",\"\",RIGHT(A5*100,2))","v":"00"},250,{"$f":"IF(A5<=50,\"\",CEILING(IF(AND(A5>50,A5<=250),(A5-50)*0.006,IF(AND(A5>250,A5<=500),(A5-250)*65/10000+1.2,IF(AND(A5>500,A5<=1000),(A5-500)*7/1000+2.83,IF(AND(A5>1000,A5<=5000),(A5-1000)*75/10000+6.33,IF(AND(A5>5000,A5<=10000),(A5-5000)*8/1000+36.33,IF(A5>10000,(A5-10000)*3/1000+76.33)))))),0.05))","v":1.2000000000000002},{"$f":"CEILING(abderahman(A5),0.05)","v":1.2000000000000002},{"$f":"IFERROR(CEILING(ROUND(MOD(abderahman(C5+B5/100),1),2),0.05)*100,\"\")","v":20},{"$f":"IFERROR(INT(ROUND(abderahman(C5+B5/100),1)),\"\")","v":1},{"$f":"MOD(abderahman(A5),1)*100","v":19.999999999999996},{"$f":"INT(abderahman(A5))","v":1}]
[500,"00",500,2.85,2.85,85.000000000000014,2,81.999999999999986,2]
[1000,"00",1000,6.3500000000000005,6.3500000000000005,35,6,32.000000000000028,6]
[5000,"00",5000,36.35,36.35,35,36,34.000000000000341,36]
[10000,"00",10000,76.350000000000009,76.350000000000009,35,76,34.000000000000341,76]
[12500,"00",12500,83.850000000000009,83.850000000000009,85.000000000000014,83,84.000000000000341,83]
[1958.04,"04",1958,13.55,13.55,55.000000000000007,13,51.999999999999957,13]
[1898.5700000000002,"57",1898.0000000000002,13.100000000000001,13.100000000000001,10,13,7.0000000000000284,13]
[1742.4499999999998,"45",1741.9999999999998,11.9,11.9,90,11,90.000000000000028,11]
[1591.45,"45",1591,10.8,10.8,80,10,76.999999999999957,10]
[1479.05,"05",1479,9.9500000000000011,9.9500000000000011,95,9,92.999999999999972,9]
[1570.6400000000003,"64",1570.0000000000002,10.65,10.65,65,10,60.999999999999943,10]
[1202.83,"83",1202,7.9,7.9,90,7,86.000000000000028,7]
[1190.4000000000001,"40",1190.0000000000002,7.8000000000000007,7.8000000000000007,80,7,75.999999999999972,7]
[1461.62,"62",1461,9.8000000000000007,9.8000000000000007,80,9,80.000000000000071,9]
[1534.72,"72",1534,10.350000000000001,10.350000000000001,35,10,34.999999999999964,10]
[1467.71,"71",1467,9.8500000000000014,9.8500000000000014,85.000000000000014,9,83.999999999999986,9]
[1397.6699999999998,"67",1396.9999999999998,9.35,9.35,35,9,32.000000000000028,9]