{"text_format":"1","workbook":"xlsx","n_sheets":2,"sheets":["2017","2016"],"not_rendered":{"charts":0,"images":0,"macros":1,"external_links":0,"defined_names":0,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"2017","index":0,"n_rows":58,"n_cols":7,"rows_kept":58,"cut":false,"hidden":false,"merged":[[1,0,1,6],[36,0,36,1],[10,1,10,3],[11,1,11,3],[12,1,12,3],[13,1,13,3],[14,1,14,3]]}
[]
["TABLEAU CALCUL DE L'IRPP 2017"]
["Hypothèses:"]
["CNSS salariale:",9.1800000000000007E-2]
["CNSS patronale:",0.16569999999999999]
["Accident de travail:",0.01]
["CNSS RI/TR",0]
["TFP:",0.02]
["FOPROLOS:",0.01]
[]
["Situation","Marié",null,null,null,null,{"$f":"IF(B11=\"Célibataire\",0,150)","v":150}]
["1er enfant","Pris en charge agé moins 20 ans",null,null,null,null,{"$f":"IF(B12=\"non pris en charge\",0,IF(B12=\"Pris en charge agé moins 20 ans\",90,1000))","v":90}]
["2ème enfant ","Pris en charge agé moins 20 ans",null,null,null,null,{"$f":"IF(B13=\"non pris en charge\",0,IF(B13=\"Pris en charge agé moins 20 ans\",75,1000))","v":75}]
["3ème enfant ","Pris en charge agé moins 20 ans",null,null,null,null,{"$f":"IF(B14=\"non pris en charge\",0,IF(B14=\"Pris en charge agé moins 20 ans\",60,1000))","v":60}]
["4ème enfant ","Non pris en charge",null,null,null,null,{"$f":"IF(B15=\"non pris en charge\",0,IF(B15=\"Pris en charge agé moins 20 ans\",45,1000))","v":0}]
[null,null,null,null,null,"déductions",{"$f":"SUM(G11:G15)","v":375}]
["Récapitulatif","Annuel","Mensuel"]
["Salaire brut",{"$f":"+C18*B31","v":15240.673860383176},1270.0561550319314,null,"CALCUL DE L'IMPOT"]
["CNSS salariale",{"$f":"B18*B4","v":1399.0938603831758},{"$f":"C18*B4","v":116.59115503193131},null,"Salaire imposable 1",null,{"$f":"B20","v":13841.58}]
["Imposable",{"$f":"+B18-B19","v":13841.58},{"$f":"+C18-C19","v":1153.4650000000001},null,"Abattement",null,{"$f":"IF(G19*0.1<=2000,G19*0.1,2000)","v":1384.1580000000001}]
["IRPP",{"$f":"G29","v":1841.5800000000002},{"$f":"B21/B31","v":153.465},null,"Déduction",null,{"$f":"G16","v":375}]
["Salaire net",{"$f":"B20-B21","v":12000},{"$f":"+C20-C21","v":1000.0000000000001},null,"Salaire imposable 2",null,{"$f":"G19-G20-G21","v":12082.422}]
[null,null,null,null,null,null,{"$f":"ROUNDUP(G22,0)","v":12083}]
["Charges patronales","Annuel","Mensuel",null,"         0,000------->  5000,000",null,0]
["CNSS patronale",null,{"$f":"C18*B5","v":210.44830488879103},null,"    5000,001------->  20000,000",null,{"$f":"IF(G23>5000,IF(G23<20000,(G23-5000)*0.26,3900),0)","v":1841.5800000000002}]
["Accident de travail",null,{"$f":"C18*B6","v":12.700561550319314},null,"  20000,001-------> 30000,000",null,{"$f":"IF(G23>20000,IF(G23<30000,(G23-20000)*0.28,2800),0)","v":0}]
["TFP",null,{"$f":"C18*B8","v":25.401123100638628},null,"  30000,001-------> 50000,000",null,{"$f":"IF(G23>30000,IF(G23<50000,(G23-30000)*0.32,6400),0)","v":0}]
["FOPROLOS",null,{"$f":"C18*B9","v":12.700561550319314},null,"  50000,001 et plus",null,{"$f":"IF(G23>50000,(G23-50000)*0.35,0)","v":0}]
["Totaux",null,{"$f":"SUM(C25:C28)","v":261.25055109006831},null,"Totaux",null,{"$f":"SUM(G24:G28)","v":1841.5800000000002}]
[]
["Nombre mois",12]
[]
[]
[null,null,1000]
[]
[]
["Charge globale:",null,{"$f":"C18+C29+B7/3","v":1531.3067061219997}]
[]
[null,null,{"$f":"+C37-C34","v":531.3067061219997},{"$f":"+C39/C34","v":0.53130670612199971}]
[]
["Non pris en charge"]
["Pris en charge agé moins 20 ans"]
["Etudiant non boursié de moins de 25 ans"]
["Célibataire"]
["Marié"]
["Divorcé"]
["Veuf"]
[0]
[143.423]
[215.13399999999999]
[286.84500000000003]
[430.26799999999997]
[573.69000000000005]
[9.1800000000000007E-2]
[0]
[0.16569999999999999]
[0.16070000000000001]
[0]

{"sheet":"2016","index":1,"n_rows":59,"n_cols":7,"rows_kept":59,"cut":false,"hidden":false,"merged":[[36,0,36,1],[1,0,1,6],[10,1,10,3],[11,1,11,3],[12,1,12,3],[13,1,13,3],[14,1,14,3]]}
[]
["TABLEAU CALCUL DE L'IRPP 2016"]
["Hypothèses:"]
["CNSS salariale:",0]
["CNSS patronale:",0]
["Accident de travail:",0.01]
["CNSS RI/TR",143.423]
["TFP:",0.02]
["FOPROLOS:",0.01]
[]
["Situation","Marié",null,null,null,null,{"$f":"IF(B11=\"Célibataire\",0,150)","v":150}]
["1er enfant","Non pris en charge",null,null,null,null,{"$f":"IF(B12=\"non pris en charge\",0,IF(B12=\"Pris en charge agé moins 20 ans\",90,1000))","v":0}]
["2ème enfant ","Non pris en charge",null,null,null,null,{"$f":"IF(B13=\"non pris en charge\",0,IF(B13=\"Pris en charge agé moins 20 ans\",75,1000))","v":0}]
["3ème enfant ","Non pris en charge",null,null,null,null,{"$f":"IF(B14=\"non pris en charge\",0,IF(B14=\"Pris en charge agé moins 20 ans\",60,1000))","v":0}]
["4ème enfant ","Non pris en charge",null,null,null,null,{"$f":"IF(B15=\"non pris en charge\",0,IF(B15=\"Pris en charge agé moins 20 ans\",45,1000))","v":0}]
[null,null,null,null,null,"déductions",{"$f":"SUM(G11:G15)","v":150}]
["Récapitulatif","Annuel","Mensuel"]
["Salaire brut",{"$f":"+C18*B31","v":14177.500000000002},1181.4583333333335,null,"CALCUL DE L'IMPOT"]
["CNSS salariale",{"$f":"B18*B4","v":0},{"$f":"C18*B4","v":0},null,"Salaire imposable 1",null,{"$f":"B20","v":14177.500000000002}]
["Imposable",{"$f":"+B18-B19","v":14177.500000000002},{"$f":"+C18-C19","v":1181.4583333333335},null,"Abattement",null,{"$f":"IF(G19*0.1<=2000,G19*0.1,2000)","v":1417.7500000000002}]
["IRPP",{"$f":"G30","v":2177.5},{"$f":"B21/B31","v":181.45833333333334},null,"Déduction",null,{"$f":"G16","v":150}]
["Salaire net",{"$f":"B20-B21","v":12000.000000000002},{"$f":"+C20-C21","v":1000.0000000000001},null,"Salaire imposable 2",null,{"$f":"G19-G20-G21","v":12609.750000000002}]
[null,null,null,null,null,null,{"$f":"ROUNDUP(G22,0)","v":12610}]
["Charges patronales","Annuel","Mensuel",null,"       0,000------->   1500,000",null,0]
["CNSS patronale",null,{"$f":"C18*B5","v":0},null,"  1500,001------->   5000,000",null,{"$f":"IF(G23>1500,IF(G23<5000,(G23-1500)*0.15,525),0)","v":525}]
["Accident de travail",null,{"$f":"C18*B6","v":11.814583333333335},null,"  5000,001-------> 10000,000",null,{"$f":"IF(G23>5000,IF(G23<10000,(G23-5000)*0.2,1000),0)","v":1000}]
["TFP",null,{"$f":"C18*B8","v":23.62916666666667},null,"10000,001-------> 20000,000",null,{"$f":"IF(G23>10000,IF(G23<20000,(G23-10000)*0.25,2500),0)","v":652.5}]
["FOPROLOS",null,{"$f":"C18*B9","v":11.814583333333335},null,"20000,001-------> 50000,000",null,{"$f":"IF(G23>20000,IF(G23<50000,(G23-20000)*0.3,9000),0)","v":0}]
["Totaux",null,{"$f":"SUM(C25:C28)","v":47.25833333333334},null,"50000,001 et plus",null,{"$f":"IF(G28=9000,(G23-50000)*0.35,0)","v":0}]
[null,null,null,null,"Totaux",null,{"$f":"SUM(G24:G29)","v":2177.5}]
["Nombre mois",12]
[]
[]
[null,null,1000]
[]
[]
["Charge sociale globale:",null,{"$f":"C18+C29","v":1228.7166666666669}]
[]
[]
[]
[]
["Non pris en charge"]
["Pris en charge agé moins 20 ans"]
["Etudiant non boursié de moins de 25 ans"]
["Célibataire"]
["Marié"]
["Divorcé"]
["Veuf"]
[0]
[143.423]
[215.13399999999999]
[286.84500000000003]
[430.26799999999997]
[573.69000000000005]
[9.1800000000000007E-2]
[0]
[0.16569999999999999]
[0.16070000000000001]
[0]