Impozitarea veniturilor din salarii versus impozitarea veniturilor obtinute de persoanele fizice autorizate la nivelul UE

0 =AL5-AL9 =AL10/$AL$5*100 =AN5-AN9 =AN10/$AN$5*100 =AP5-AP9 =AP10/$AP$5*100 =AR5-AR9 =AR10/$AR$5*100 =AT5-AT9 =AT10/$AT$5*100 =AV5-AV9 =AV10/$AV$5*100 =AX5-AX9 =AX10/$AX$5*100 =AZ5-AZ9 =AZ10/$AZ$5*100 =BB5-BB9 =BB10/$BB$5*100 =BD5-BD9 =BD10/$BD$5*100 L11 Clasament povara fiscala salariat 23 7 17 13 16 5 15 14 11 3 10 1 19 28 20 26 4 8 6 25 9 2 18 12 24 21 27 22 Ex. presiune fiscala PFA L2 Analiză comparativă a venitului net obtinut de salariat la nivelul țărilor din UE28 - anul 2015 Analiză comparativă a venitului net obtinut de PFA la nivelul țărilor din UE28 - anul 2015 L3 Bulgaria Republica Ceha Estonia Letonia Lituania Ungaria Polonia Romania Slovenia Slovacia Austria Belgia Croatia Cipru Danemarca Finlanda Franta Germania Grecia Irlanda Italia Olanda Portugalia Spania Regatul Unit Luxemburg Malta Suedia L4 moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % L5 Venit mediu brut/an ='Cote-sal, angajator vs. PFA'!B15*12 =C5/$C$5*100 ='Cote-sal, angajator vs. PFA'!F15*12 =E5/$E$5*100 ='Cote-sal, angajator vs. PFA'!J15*12 =G5/$G$5*100 ='Cote-sal, angajator vs. PFA'!N15*12 100 ='Cote-sal, angajator vs. PFA'!R15*12 100 ='Cote-sal, angajator vs. PFA'!V15*12 100 ='Cote-sal, angajator vs. PFA'!Z15*12 100 ='Cote-sal, angajator vs. PFA'!AD15*12 100 ='Cote-sal, angajator vs. PFA'!AH15*12 100 ='Cote-sal, angajator vs. PFA'!AL15*12 100 ='Cote-sal, angajator vs. PFA'!AP15*12 100 ='Cote-sal, angajator vs. PFA'!AT15*12 =Y5/$Y$5*100 ='Cote-sal, angajator vs. PFA'!AX15*12 100 =+'Cote-sal, angajator vs. PFA'!BB15*12 100 ='Cote-sal, angajator vs. PFA'!BF15*12 =AE5/$AE$5*100 ='Cote-sal, angajator vs. PFA'!BJ15*12 100 ='Cote-sal, angajator vs. PFA'!BN15*12 =AI5/$AI$5*100 ='Cote-sal, angajator vs. PFA'!BR15*12 =AK5/$AK$5*100 ='Cote-sal, angajator vs. PFA'!BV15*12 =AM5/$AM$5*100 ='Cote-sal, angajator vs. PFA'!BZ15*12 =AO5/$AO$5*100 ='Cote-sal, angajator vs. PFA'!CD15*12 =AQ5/$AQ$5*100 ='Cote-sal, angajator vs. PFA'!CH15*12 100 ='Cote-sal, angajator vs. PFA'!CL15*12 100 ='Cote-sal, angajator vs. PFA'!CP15*12 =AW5/$AW$5*100 ='Cote-sal, angajator vs. PFA'!CT15*12 100 ='Cote-sal, angajator vs. PFA'!CX15*12 100 =+'Cote-sal, angajator vs. PFA'!DB15*12 100 ='Cote-sal, angajator vs. PFA'!DF15*12 100 L6 Contributii sociale =C5*0.258 =C6/$C$5*100 =E5*(0.28+0.012+0.135/2) =E6/$E$5*100 =G5*0.33 =G6/$G$5*100 =+I5*'Cote-sal, angajator vs. PFA'!Q8/100 =I6/I$5*100 =K5*'Cote-sal, angajator vs. PFA'!U9/100+'Cote-sal, angajator vs. PFA'!U10/100 =K6/$K$5*100 =M5*'Cote-sal, angajator vs. PFA'!Y8/100 =M6/$M$5*100 =(O5-2248)*'Cote-sal, angajator vs. PFA'!AC8/100 =O6/$O$5*100 =Q5*'Cote-sal, angajator vs. PFA'!AG8/100 =Q6/$Q$5*100 =S5*'Cote-sal, angajator vs. PFA'!AK8/100 =S6/S$5*100 =+U5*0.526*('Cote-sal, angajator vs. PFA'!AN9+'Cote-sal, angajator vs. PFA'!AN11+'Cote-sal, angajator vs. PFA'!AN12)/100+U5*0.625*('Cote-sal, angajator vs. PFA'!AN10)/100 =U6/U$5*100 =+W5*'Cote-sal, angajator vs. PFA'!AS8/100 =W6/W$5*100 =Y5*0.22 =Y6/$Y$5*100 =+AA5*'Cote-sal, angajator vs. PFA'!BA8/100 =AA6/AA$5*100 =+AC5*'Cote-sal, angajator vs. PFA'!BA8/100 =AC6/AC$5*100 0 =AE6/$AE$5*100 =AG5*'Cote-sal, angajator vs. PFA'!BM8/100 =AG6/$AG$5*100 =AI5*0.458 =AI6/$AI$5*100 =AK5*0.14 =AK6/$AK$5*100 =AM5*0.276 =AM6/$AM$5*100 =AO5*0.04 =AO6/$AO$5*100 =(AQ5-15548)*0.2265 =AQ6/$AQ$5*100 =AS5*(0.1515+0.006)+0.179*33589 =AS6/$AG$5*100 =AU5*'Cote-sal, angajator vs. PFA'!CO8/100 =AU6/$AU$5*100 =AW5*0.298 =AW6/$AW$5*100 =0.09*(AY5-7956) =AY6/$AY$5*100 =BA5*'Cote-sal, angajator vs. PFA'!DA8/100 =BA6/$BA$5*100 =0.2847*(9869-910)+0.15*(BC5-9870) =BC6/BC$5*100 =BE5*'Cote-sal, angajator vs. PFA'!DI8/100 =BE6/$BE$5*100 L7 Baza impozit pe venit =C5-C6 =C7/$C$5*100 =E5-E6 =E7/$E$5*100 =G5-G6 =G7/$G$5*100 =+I5-I6 =I7/I$5*100 =K5-K6 =K7/$K$5*100 =M5-M6 =M7/$M$5*100 =O5-O6 =O7/$O$5*100 =Q5-Q6 =Q7/$Q$5*100 =S5-S6 =S7/S$5*100 =+U5-U6 =U7/U$5*100 =+W5-W6 =W7/W$5*100 =Y5-Y6 =Y7/$Y$5*100 =+AA5-AA6 =AA7/AA$5*100 =+AC5-AC6 =AC7/AC$5*100 =AE5-AE6 =AE7/$AE$5*100 =AG5-AG6 =AG7/$AG$5*100 =AI5-AI6 =AI7/$AI$5*100 =AK5-AK6 =AK7/$AK$5*100 =AM5-AM6 =AM7/$AM$5*100 =AO5-AO6 =AO7/$AO$5*100 =AQ5-AQ6 =AQ7/$AQ$5*100 =AS5-AS6 =AS7/$AG$5*100 =AU5-AU6 =AU7/$AU$5*100 =AW5-AW6 =AW7/$AW$5*100 =AY5-AY6 =AY7/$AY$5*100 =BA5-BA6 =BA7/$BA$5*100 =+BC5-BC6 =BC7/BC$5*100 =BE5-BE6 =BE7/$BE$5*100 L8 Impozit pe venit =C7*0.15 =C8/$C$5*100 =E7*0.15 =E8/$E$5*100 =G7*0.2 =G8/$G$5*100 =+I7*'Cote-sal, angajator vs. PFA'!Q4/100 =I8/I$5*100 ='Cote-sal, angajator vs. PFA'!U4/100*'Ex. presiune fiscala PFA'!K7 =K8/$K$5*100 =M7*'Cote-sal, angajator vs. PFA'!Y4/100 =M8/$M$5*100 =O7*0.19 =O8/$O$5*100 =Q7*'Cote-sal, angajator vs. PFA'!AG4/100 =Q8/$Q$5*100 =0.16*8021.34+(13714-8021.34)*0.27 =S8/S$5*100 =+U7*0.19 =U8/U$5*100 =0.365*(25000-11000)+0.4321*(W7-25000) =W8/W$5*100 =0.25*8680+0.3*(12360-8680)+0.4*(20600-12360)+0.45*(37750-20600)+0.5*(Y7-37750) =Y8/$Y$5*100 =0.12*26400+0.25*(AA7-26400) =AA8/AA$5*100 0 =AC8/AC$5*100 =0.42*AE7 =AE8/$AE$5*100 =0.065*(24700-16500)+0.175*(31201.8-24700) =AG8/$AG$5*100 =0.14*(AI7-9690) =AI8/$AI$5*100 =0.14*(AK7-8355) =AK8/$AK$5*100 =AM7*0.26 =AM8/$AM$5*100 =0.2*33800+0.4*(AO7-33800) =AO8/$AO$5*100 =0.23*15000+0.27*(AQ7-15000) =AQ8/$AQ$5*100 =0.0835*19822+0.1385*(AS7-19822) =AS8/$AG$5*100 =0.145*7000+0.285*(11523-7000) =AU8/$AU$5*100 =0.2*12450+0.25*(AW7-12450) =AW8/$AW$5*100 =AY7*0.2 =AY8/$AY$5*100 =(0.08*(13172-11265))+(0.1*(15080-13173))+(0.12*(16988-15081))+(0.14*(18896-16989))+(0.16*(20804-18897))+(0.18*(22712-20805))+(0.2*(24620-22713))+(0.22*(26528-24621))+(0.24*(28436-26529))+(0.26*(30344-28437))+(0.28*(32252-30345))+(0.3*(34160-32253))+(0.32*(36068-34161))+(0.34*(37976-36069))+(0.36*(39854-37977))+(0.38*(41792-39855))+(0.39*(BA7-41793)) =BA8/$BA$5*100 =0.15*(BC7-8500) =BC8/BC$5*100 0 =BE8/$BE$5*100 L9 Total Taxare =C6+C8 =C9/$C$5*100 =E6+E8 =E9/$E$5*100 =G6+G8 =G9/$G$5*100 =+I6+I8 =I9/I$5*100 =K8+K6 =K9/$K$5*100 =M8+M6 =M9/$M$5*100 =O8+O6 =O9/$O$5*100 =Q8+Q6 =Q9/$Q$5*100 =S8+S6 =S9/S$5*100 =U8+U6 =U9/U$5*100 =W8+W6 =W9/W$5*100 =Y6+Y8 =Y9/$Y$5*100 =AA8+AA6 =AA9/AA$5*100 =AC8+AC6 =AC9/AC$5*100 =AE6+AE8 =AE9/$AE$5*100 =AG8+AG6 =AG9/$AG$5*100 =AI6+AI8 =AI9/$AI$5*100 =AK6+AK8 =AK9/$AK$5*100 =AM6+AM8 =AM9/$AM$5*100 =AO6+AO8 =AO9/$AO$5*100 =AQ6+AQ8 =AQ9/$AQ$5*100 =AS8+AS6 =AS9/$AG$5*100 =AU8+AU6 =AU9/$AU$5*100 =AW6+AW8 =AW9/$AW$5*100 =AY8+AY6 =AY9/$AY$5*100 =BA8+BA6 =BA9/$BA$5*100 =BC6+BC8 =BC9/BC$5*100 =BE8+BE6 =BE9/$BE$5*100 L10 Venit net =C5-C9 =C10/$C$5*100 =E5-E9 =E10/$E$5*100 =G5-G9 =G10/$G$5*100 =+I5-I9 =I10/I$5*100 =K5-K9 =K10/$K$5*100 =M5-M9 =M10/$M$5*100 =O5-O9 =O10/$O$5*100 =Q5-Q9 =Q10/$Q$5*100 =S5-S9 =S10/S$5*100 =U5-U9 =U10/U$5*100 =W5-W9 =W10/W$5*100 =Y5-Y9 =Y10/$Y$5*100 =AA5-AA9 =AA10/AA$5*100 =AC5-AC9 =AC10/AC$5*100 =AE5-AE9 =AE10/$AE$5*100 =AG5-AG9 =AG10/$AG$5*100 =AI5-AI9 =AI10/$AI$5*100 =AK5-AK9 =AK10/$AK$5*100 =AM5-AM9 =AM10/$AM$5*100 =AO5-AO9 =AO10/$AO$5*100 =AQ5-AQ9 =AQ10/$AQ$5*100 =AS5-AS9 =AS10/$AG$5*100 =AU5-AU9 =AU10/$AU$5*100 =AW5-AW9 =AW10/$AW$5*100 =AY5-AY9 =AY10/$AY$5*100 =BA5-BA9 =BA10/$BA$5*100 =BC5-BC9 =BC10/BC$5*100 =BE5-BE9 =BE10/$BE$5*100 L11 Clasament povara fiscala PFA* 19 8 7 5 18 16 13 22 1 15 10 2 4 20 12 25 3 28 6 24 21 14 11 9 27 17 26 23 L12 *HR L13 42339 * Clasamentul se realizeaza in functie de povara fiscala (impozit pe venit si contributii). Au fost considerate 12 salarii medii lunare, iar clasamentul este ordonat de la cel mai ridicat nivel al poverii fiscale la cel mai scazut L14 **SI Venitul mediu brut anual reprezinta baza impozabila la care se aplica contributiile. Nu au fost luate in calculul contributiilor sau a impozitului pe venit eventualele deduceri. L15 ***SK Ex. presiune fiscala agregat L2 Analiză comparativă a venitului net obtinut de salariat si PFA la nivelul țărilor din UE28 - anul 2015 L3 Bulgaria Republica Ceha Estonia Letonia Lituania Ungaria Polonia Romania Slovenia Slovacia Austria Belgia Croatia Cipru Danemarca Finlanda Franta Germania Grecia Irlanda Italia Olanda Portugalia Spania Regatul Unit Luxemburg Malta Suedia L4 moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % moneda nationala % L5 salariat PFA salariat PFA salariat PFA salariat PFA salariat PFA salariat PFA salariat PFA salariat PFA salariat PFA salariat PFA salariat PFA salariat PFA salariat PFA salariat PFA salariat PFA salariat PFA salariat PFA salariat PFA salariat PFA salariat PFA salariat PFA salariat PFA salariat PFA salariat PFA L6 Venit mediu brut/an ='Cote-sal, angajator vs. PFA'!B15*12 100 10724.4 100 ='Cote-sal, angajator vs. PFA'!F15*12 100 314198.4 100 12780 100 12780 100 ='Cote-sal, angajator vs. PFA'!N15*12 100 9816 100 8821.2 100 9816 100 ='Cote-sal, angajator vs. PFA'!V15*12 100 2977798.8 100 46202.4 100 46202.4 100 ='Cote-sal, angajator vs. PFA'!AD15*12 100 30714 100 22191.6 100 22191.6 100 ='Cote-sal, angajator vs. PFA'!AL15*12 100 12304.8 100 40677.6 100 40677.6 100 ='Cote-sal, angajator vs. PFA'!AT15*12 100 42861.6 100 96912 100 96912 100 =+'Cote-sal, angajator vs. PFA'!BB15*12 100 22539 100 428396.4 100 428396.4 100 ='Cote-sal, angajator vs. PFA'!BJ15*12 100 40893.6 100 36490.8 100 36490.8 100 ='Cote-sal, angajator vs. PFA'!BR15*12 100 37612.8 100 17642.4 100 17642.4 100 ='Cote-sal, angajator vs. PFA'!BZ15*12 100 47366.4 100 28890 100 28890 100 ='Cote-sal, angajator vs. PFA'!CH15*12 100 46383.6 100 16368 100 16368 100 ='Cote-sal, angajator vs. PFA'!CP15*12 100 27478.8 100 ='Cote-sal, angajator vs. PFA'!CT15*12 100 33102 100 ='Cote-sal, angajator vs. PFA'!CX15*12 100 60381.6 100 =+'Cote-sal, angajator vs. PFA'!DB15*12 100 16546.75 100 ='Cote-sal, angajator vs. PFA'!DF15*12 100 389385.6 100 L7 Contributii sociale =B6*'Cote-sal, angajator vs. PFA'!D8/100 =B7/$B$6*100 2766.8952 25.8 =F6*'Cote-sal, angajator vs. PFA'!H8/100 =F7/$F$6*100 112954.3248 35.95 4524.12 35.4 4217.4 33 =N6*'Cote-sal, angajator vs. PFA'!P8/100 =N7/$N$6*100 3048.8496 31.06 4075.3944 46.2 3048.8496 31.06 =V6*'Cote-sal, angajator vs. PFA'!X8/100 =V7/$V$6*100 804005.676 27 18005.07528 38.97 12755.56688 27.608017938462 =AD6*'Cote-sal, angajator vs. PFA'!AF8/100 =AD7/$AD$6*100 4914.24 16 8477.1912 38.2 8477.1912 38.2 =AL6*'Cote-sal, angajator vs. PFA'!AN8/100 =AL7/$AL$6*100 3316.0943808 26.9496 15782.9088 38.8 10637.1924 26.15 =AT6*'Cote-sal, angajator vs. PFA'!AV8/100 =AT7/$AT$6*100 9429.552 22 31205.664 32.2 35566.704 36.7 =+BB6*'Cote-sal, angajator vs. PFA'!BB5/100 =BB7/BB$6*100 8271.813 36.7 11136 2.5994616201257 0 0 =BJ6*29.33/100 =BJ7/$BJ$6*100 9691.7832 23.7 20121.02712 55.14 16712.7864 45.8 =BR6*'Cote-sal, angajator vs. PFA'!BT8/100 =BR7/$BR$6*100 5265.792 14 7094.00904 40.21 4869.3024 27.6 =BZ6*14.75/100 =BZ7/$BZ$6*100 1894.656 4 10882.863 37.67 3021.963 10.460238836968 =33715*'Cote-sal, angajator vs. PFA'!CH8/100+'Cote-sal, angajator vs. PFA'!CI8/100*'Ex. presiune fiscala agregat'!CH6 =CH7/$CH$6*100 13317.848 32.567071620009 5687.88 34.75 4844.928 29.6 =CP6*'Cote-sal, angajator vs. PFA'!CR8/100 =CP7/$CP$6*100 8188.6824 29.8 =(0.12*(CT6-7956))+(0.138*(CT6-7956)) =CT7/$CT$6*100 2263.14 6.836867862969 =CX6*'Cote-sal, angajator vs. PFA'!CZ8/100 =CX7/$CX$6*100 14008.5312 23.2 =0.1663*8645.52+0.1*(DB6-8645.52) =DB7/$DB$6*100 3552.1398 21.467295994682 =DF6*'Cote-sal, angajator vs. PFA'!DH8/100 =DF7/$DF$6*100 112805.00832 28.97 L8 Baza impozit pe venit =B6-B7 =B8/$B$6*100 7957.5048 74.2 =F6-F7 =F8/$F$6*100 201244.0752 64.05 8255.88 64.6 8562.6 67 =N6-N7 =N8/$N$6*100 6767.1504 68.94 4745.8056 53.8 6767.1504 68.94 =V6-V7 =V8/$V$6*100 2173793.124 73 28197.32472 61.03 33446.83312 72.391982061538 =AD6-AD7 =AD8/$AD$6*100 25799.76 84 13714.4088 61.8 13714.4088 61.8 =AL6-AL7 =AL8/$AL$6*100 8988.7056192 73.0504 24894.6912 61.2 30040.4076 73.85 =AT6-AT7 =AT8/$AT$6*100 33432.048 78 65706.336 67.8 61345.296 63.3 =+BB6-BB7 =BB8/BB$6*100 14267.187 63.3 417260.4 97.400538379874 428396.4 100 =BJ6-BJ7 =BJ8/$BJ$6*100 31201.8168 76.3 16369.77288 44.86 19778.0136 54.2 =BR6-BR7 =BR8/$BR$6*100 32347.008 86 10548.39096 59.79 12773.0976 72.4 =BZ6-BZ7 =BZ8/$BZ$6*100 45471.744 96 18007.137 62.33 25868.037 89.539761163032 =CH6-CH7 =CH8/$CH$6*100 33065.752 80.85801201166 10680.12 65.25 11523.072 70.4 =CP6-CP7 =CP8/$CP$6*100 19290.1176 70.2 =CT6-CT7 =CT8/$CT$6*100 30838.86 93.163132137031 =CX6-CX7 =CX8/$CX$6*100 46373.0688 76.8 =+DB6-DB7 =DB8/$DB$6*100 12994.6102 78.532704005318 =DF6-DF7 =DF8/$DF$6*100 276580.59168 71.03 L9 Impozit pe venit =B8*'Cote-sal, angajator vs. PFA'!B4/100 =B9/$B$6*100 1193.62572 11.13 =F8*'Cote-sal, angajator vs. PFA'!F4/100 =F9/$F$6*100 30186.61128 9.6075 1651.176 12.92 1712.52 13.4 =N8*'Cote-sal, angajator vs. PFA'!N4/100 =N9/$N$6*100 1556.444592 15.8562 189.87084 2.1524377635696 1556.444592 15.8562 =V8*'Cote-sal, angajator vs. PFA'!V4/100 =V9/$V$6*100 347806.89984 11.68 4519.1384496 9.7811768427614 6354.8982928 13.754476591692 =AD8*'Cote-sal, angajator vs. PFA'!AD4/100 =AD9/$AD$6*100 4127.9616 13.44 2820.542976 12.70995771373 2820.4326 12.709460336343 =AL8*19/100 =AL9/$AL$6*100 1707.854067648 13.879576 5071.562288 12.467702833992 7287.96012396 17.916396552304 =(0.25*8680)+(0.3*(12360-8680))+(0.4*(20600-12360))+(0.45*(AT8-20600)) =AT9/$AT$6*100 12128.524 28.296946450902 12994.584 13.408642892521 11904.324 12.283642892521 =0.2*(BB8-19500) =BB9/BB$6*100 0 0 175249.368 40.908226119547 179926.488 42 =(0.065*(24700-16500))+(0.175*(BJ8-24700)) =BJ9/$BJ$6*100 1670.815 4.0857615861651 935.1682032 2.5627506198823 1412.321904 3.8703506198823 =BR8*'Cote-sal, angajator vs. PFA'!BR4/100 =BR9/$BR$6*100 3358.88112 8.9301544155181 2320.6460112 13.1538 3321.005376 18.824 =(0.2*33800)+(0.4*(BZ8-33800)) =BZ9/$BZ$6*100 11428.6976 24.128279962167 4261.92429 14.752247455867 6384.36999 22.09889231568 =(0.365*19822)+(0.42*(CH8-19822)) =CH9/$CH$6*100 3489.396652 8.5328673728896 2063.8342 12.608957722385 2304.055 14.076582355816 =(0.2*12450)+(0.25*(CP8-12450)) =CP9/$CP$6*100 4200.0294 15.284617232194 =CT8*20/100 =CT9/$CT$6*100 6167.772 18.632626427406 =(0.08*(13172-11265))+(0.1*(15080-13173))+(0.12*(16988-15081))+(0.14*(18896-16989))+(0.16*(20804-18897))+(0.18*(22712-20805))+(0.2*(24620-22713))+(0.22*(26528-24621))+(0.24*(28436-26529))+(0.26*(30344-28437))+(0.28*(32252-30345))+(0.3*(34160-32253))+(0.32*(36068-34161))+(0.34*(37976-36069))+(0.36*(39854-37977))+(0.38*(41792-39855))+(0.39*(CX8-41793)) =CX9/$CX$6*100 8804.586832 14.581572585026 =0.15*(DB8-8500) =DB9/$DB$6*100 674.19153 4.0744649553538 0 =DF9/$DF$6*100 0 0 L10 Total Taxare =B7+B9 =B10/$B$6*100 3960.52092 36.93 =F7+F9 =F10/$F$6*100 143140.93608 45.5575 6175.296 48.32 5929.92 46.4 =N7+N9 =N10/$N$6*100 4605.294192 46.9162 4265.26524 48.35243776357 4605.294192 46.9162 =V9+V7 =V10/$V$6*100 1151812.57584 38.68 22524.2137296 48.751176842761 19110.4651728 41.362494530154 =AD9+AD7 =AD10/$AD$6*100 9042.2016 29.44 11297.734176 50.90995771373 11297.6238 50.909460336343 =AL7+AL9 =AL10/$AL$6*100 5023.948448448 40.829176 20854.471088 51.267702833992 17925.15252396 44.066396552304 =AT7+AT9 =AT10/$AT$6*100 21558.076 50.296946450902 44200.248 45.608642892521 47471.028 48.983642892521 =BB7+BB9 =BB10/BB$6*100 8271.813 36.7 186385.368 43.507687739673 179926.488 42 =BJ7+BJ9 =BJ10/$BJ$6*100 11362.5982 27.785761586165 21056.1953232 57.702750619882 18125.108304 49.670350619882 =BR7+BR9 =BR10/$BR$6*100 8624.67312 22.930154415518 9414.6550512 53.3638 8190.307776 46.424 =BZ7+BZ9 =BZ10/$BZ$6*100 13323.3536 28.128279962167 15144.78729 52.422247455867 9406.33299 32.559131152648 =CH7+CH9 =CH10/$CH$6*100 16807.244652 41.099938992899 7751.7142 47.358957722385 7148.983 43.676582355816 =CP7+CP9 =CP10/$CP$6*100 12388.7118 45.084617232194 =CT7+CT9 =CT10/$CT$6*100 8430.912 25.469494290375 =CX7+CX9 =CX10/$CX$6*100 22813.118032 37.781572585026 =DB7+DB9 =DB10/$DB$6*100 4226.33133 25.541760950036 =DF9+DF7 =DF10/$DF$6*100 112805.00832 28.97 L11 Venit net =B6-B10 =B11/$B$6*100 6763.87908 63.07 =F6-F10 =F11/$F$6*100 171057.46392 54.4425 6604.704 51.68 6850.08 53.6 =N6-N10 =N11/$N$6*100 5210.705808 53.0838 4555.93476 51.64756223643 5210.705808 53.0838 =V6-V10 =V11/$V$6*100 1825986.22416 61.32 23678.1862704 51.248823157239 27091.9348272 58.637505469846 =AD6-AD10 =AD11/$AD$6*100 21671.7984 70.56 10893.865824 49.09004228627 10893.9762 49.090539663657 =AL6-AL10 =AL11/$AL$6*100 7280.851551552 59.170824 19823.128912 48.732297166008 22752.44747604 55.933603447696 =AT6-AT10 =AT11/$AT$6*100 21303.524 49.703053549098 52711.752 54.391357107479 49440.972 51.016357107479 =BB6-BB10 =BB11/BB$6*100 1