文件操作 - {C2A3B99E-E11E-49A3-9C69-B6627BB13416}.eml
返回文件管理
返回主菜单
删除本文件
文件: /var/vmail/elelserv.it/claudia/.old/cur/{C2A3B99E-E11E-49A3-9C69-B6627BB13416}.eml
编辑文件内容
Return-Path: elelserv@tin.it Received: from smtpfree.interhost.it (smtpfree.interhost.it [89.31.73.55]) by mail.planetline.it with ESMTP ; Tue, 23 Jun 2020 08:56:10 +0200 Received: by smtpfree.interhost.it (Postfix, from userid 1000) id B3906A082E; Tue, 23 Jun 2020 08:56:08 +0200 (CEST) Received: from PCROSA (host-94-81-227-50.business.telecomitalia.it [94.81.227.50]) (using TLSv1 with cipher ECDHE-RSA-AES256-SHA (256/256 bits)) (No client certificate requested) (Authenticated sender: guespu54) by smtpfree.interhost.it (Postfix) with ESMTPSA id 61235A00D3; Tue, 23 Jun 2020 08:56:07 +0200 (CEST) From: "Elle Elle Lavoro" <elelserv@tin.it> To: <claudia@elelserv.it>, <contabile@elelserv.it>, <luigi@elelserv.it>, <seddlex@elelserv.it> References: <mnid2m.2169.995611.16488.0.10020.c2110489833._@mn1.newsfiscoetasse.it> In-Reply-To: <mnid2m.2169.995611.16488.0.10020.c2110489833._@mn1.newsfiscoetasse.it> Subject: I: Paghe e contributi, Guida pratica ed esempi di calcolo Date: Tue, 23 Jun 2020 08:56:06 +0200 Organization: Elle ELle Lavoro Message-ID: <002601d6492b$5f678710$1e369530$@tin.it> MIME-Version: 1.0 Content-Type: multipart/alternative; boundary="----=_NextPart_000_0027_01D6493C.22F97ED0" X-Mailer: Microsoft Outlook 15.0 Thread-Index: AQGq284jXY222jjmMajHYFUenH1Q/ak8nxiw Content-Language: it This is a multipart message in MIME format. ------=_NextPart_000_0027_01D6493C.22F97ED0 Content-Type: text/plain; charset="UTF-8" Content-Transfer-Encoding: quoted-printable =20 =20 Elle Elle Servizi Srl =20 Rosa =20 Da: FISCOeTASSE.com [mailto:newsletter@fiscoetasse.com]=20 Inviato: marted=C3=AC 23 giugno 2020 07:02 A: elelserv@tin.it Oggetto: Paghe e contributi, Guida pratica ed esempi di calcolo =20 = <http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg38&h=3D1tg9374i= eivhdvo8l6kk1nj1h3&i=3D23p&iw=3D1&n=3Da21&p=3DH301800627&s=3Dwv&sn=3Da21>= Versione web = <http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg38&h=3D1k8ivl28= p93ftg2hscf5dm7a2j&i=3D23p&iw=3D1&n=3Da21&p=3DH301716059&s=3Dfwdn&sn=3Da2= 1> Inoltra ad un collega =20 = <http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10305/img/log= o.png>=20 =20 = <http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg38&h=3D3dt5u7d9= c6g07t8khj32foofqu&i=3D23p&iw=3D1&p=3DH113145259&s=3Dlp&sn=3Da21&z=3D67ej= >=20 = <http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg38&h=3D2kql6ktb= bm2ohprjbe3b919140&i=3D23p&iw=3D1&p=3DH113145258&s=3Dlp&sn=3Da21&z=3D67ej= > Paghe e contributi=20 Guida pratica ed esempi di calcolo Aggiornato con tutte le novit=C3=A0 contributive, previdenziali e = fiscali per il 2020, tra cui si segnalano la riduzione del cuneo fiscale = per i lavoratori dipendenti in vigore dal 1=C2=B0 luglio 2020, le = pi=C3=B9 recenti Circolari Inps (fino alla n. 20/2020) e la Nota Inail = del 13/01/2020, contenente le istruzioni all=E2=80=99autoliquidazione = 2019-2020, la quarta edizione di questa Guida all=E2=80=99elaborazione = delle buste paga e dei vari adempimenti connessi fornisce una visione = chiara delle disposizioni legislative e di prassi che regolano la = determinazione del trattamento economico dei lavoratori subordinati e = dei diversi obblighi previdenziali e fiscali che ne derivano. Grazie all=E2=80=99ausilio di schemi, tabelle riepilogative e numerosi = esempi, il testo analizza tutti i passaggi per la determinazione degli = importi spettanti ai dipendenti durante le molteplici situazioni = (malattia, maternit=C3=A0, infortunio, liquidazione del TFR etc.) che = possono verificarsi nello svolgimento del rapporto di lavoro e per il = calcolo dei contributi previdenziali e delle ritenute fiscali. Sono affrontati, infine, i vari adempimenti mensili (UniEmens) e annuali = (Autoliquidazione Inail, Certificazione Unica, Modello 770) collegati.=20 = <http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg38&h=3Diap8mmc8= tvt9afkttl34ve5b3&i=3D23p&iw=3D1&p=3DH113145257&s=3Dlp&sn=3Da21&z=3D67ek>= Visualizza l'indice completo Alessandra Gerbaldi Consulente del lavoro a Roma. Libero professionista e con=C2=ADsulente = presso lo Studio Nevio Bianchi. Svolge attivit=C3=A0 di docenza per = societ=C3=A0 di formazione ed =C3=A8 autrice di articoli e pubblicazioni = in materia di amministrazione del personale. 39,00 =E2=82=AC=20 37,05 =E2=82=AC=20 = <http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg38&h=3D2fdc9gf5= cj7uu17t042jtro5jt&i=3D23p&iw=3D1&p=3DH113145256&s=3Dlp&sn=3Da21&z=3D67ej= > ACQUISTA ONLINE =20 =20 =20 =20 Copyright =C2=A9 2020 Maggioli SPA =20 =20 E-mail inviata a seguito di iscrizione a FISCOeTASSE.com - = <http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg38&h=3D20nds5p0= 11rg5sb1e048mvk79h&i=3D23p&iw=3D1&p=3DH1617757485&s=3Dlp&sn=3Da21&z=3D67e= l> Puoi scegliere quali newsletter ricevere, cambiare la tua e-mail e = cancellare la tua iscrizione cliccando qui (secondo i tuoi diritti = previsti dall' art. 7 del codice della privacy) - Fisco e Tasse SRL, = Galleria del Pincio 1, Bologna - Diritti riservati.=20 =20 =09 Condividi: = <http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg38&h=3D22nt6ple= alcfmbchi4g0invjvd&i=3D23p&iw=3D1&n=3Da21&p=3DH2077496671&s=3Dfwdn&sn=3Da= 21>=20 = <http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg38&h=3D3d973ecm= lmv75ai0pdcatl0658&i=3D23p&iw=3D1&n=3Da21&p=3DH2077472646&s=3Dsn&sdsc=3D&= shimage=3D&shtype=3D&shurl=3D&sn=3Da21&soc=3Dfacebook&tit=3D>=20 = <http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg38&h=3D1uhs1i26= rrac0nh88cp8ro9vmi&i=3D23p&iw=3D1&n=3Da21&p=3DH2077468802&s=3Dsn&shrel=3D= &shrep=3D&shtag=3D&shtxt=3D&shvia=3D&sn=3Da21&soc=3Dtwitter>=20 = <http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg38&h=3D2agfoe1u= g6nsftbvr0mm6s8p3o&i=3D23p&iw=3D1&n=3Da21&p=3DH2077444777&s=3Dsn&sdsc=3D&= shimage=3D&shtype=3D&shurl=3D&sn=3Da21&soc=3Dgoogleplus&tit=3D>=20 = <http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg38&h=3D2p3pq5do= 5m15rmi4nuooj4cnu1&i=3D23p&iw=3D1&n=3Da21&p=3DH2077441894&s=3Dsn&shsrc=3D= &shsum=3D&sn=3Da21&soc=3Dlinkedin&tit=3D>=20 = <http://newsletters.fiscoetasse.com/nl/wb.gif?c=3Duc8r&d=3Dg38&h=3D2i97qa= cl5kbdk7k5tkjhag8ahr&i=3D23p&iw=3D1&p=3DH689105240&sn=3Da21>=20 ------=_NextPart_000_0027_01D6493C.22F97ED0 Content-Type: text/html; charset="UTF-8" Content-Transfer-Encoding: quoted-printable <META HTTP-EQUIV=3D"Content-Type" CONTENT=3D"text/html; = charset=3Dutf-8"> <html xmlns:v=3D"urn:schemas-microsoft-com:vml" = xmlns:o=3D"urn:schemas-microsoft-com:office:office" = xmlns:w=3D"urn:schemas-microsoft-com:office:word" = xmlns:m=3D"http://schemas.microsoft.com/office/2004/12/omml" = xmlns=3D"http://www.w3.org/TR/REC-html40"><head><meta name=3DGenerator = content=3D"Microsoft Word 15 (filtered medium)"><!--[if = !mso]><style>v\:* {behavior:url(#default#VML);} o\:* {behavior:url(#default#VML);} w\:* {behavior:url(#default#VML);} .shape {behavior:url(#default#VML);} </style><![endif]--><title>Paghe e contributi, Guida pratica ed esempi = di calcolo</title><style><!-- /* Font Definitions */ @font-face {font-family:Helvetica; panose-1:2 11 6 4 2 2 2 2 2 4;} @font-face {font-family:"Cambria Math"; panose-1:2 4 5 3 5 4 6 3 2 4;} @font-face {font-family:Calibri; panose-1:2 15 5 2 2 2 4 3 2 4;} @font-face {font-family:Montserrat;} @font-face {font-family:"Trebuchet MS"; panose-1:2 11 6 3 2 2 2 2 2 4;} /* Style Definitions */ p.MsoNormal, li.MsoNormal, div.MsoNormal {margin:0cm; margin-bottom:.0001pt; font-size:12.0pt; font-family:"Times New Roman",serif;} a:link, span.MsoHyperlink {mso-style-priority:99; font-family:"Arial",sans-serif; color:#126B92; text-decoration:none none;} a:visited, span.MsoHyperlinkFollowed {mso-style-priority:99; font-family:"Arial",sans-serif; color:#126B92; text-decoration:none none;} p {mso-style-priority:99; margin:0cm; margin-bottom:.0001pt; font-size:12.0pt; font-family:"Times New Roman",serif;} p.readmsgbody, li.readmsgbody, div.readmsgbody {mso-style-name:readmsgbody; margin:0cm; margin-bottom:.0001pt; font-size:12.0pt; font-family:"Times New Roman",serif;} p.externalclass, li.externalclass, div.externalclass {mso-style-name:externalclass; margin:0cm; margin-bottom:.0001pt; font-size:12.0pt; font-family:"Times New Roman",serif;} p.backgroundm2169h16488table, li.backgroundm2169h16488table, = div.backgroundm2169h16488table {mso-style-name:backgroundm2169h16488table; margin:0cm; margin-bottom:.0001pt; background:#F2F2F2; font-size:12.0pt; font-family:"Times New Roman",serif;} p.backgroundm2169h16488td, li.backgroundm2169h16488td, = div.backgroundm2169h16488td {mso-style-name:backgroundm2169h16488td; margin:0cm; margin-bottom:.0001pt; font-size:12.0pt; font-family:"Times New Roman",serif;} p.colm2169h16488td, li.colm2169h16488td, div.colm2169h16488td {mso-style-name:colm2169h16488td; margin:0cm; margin-bottom:.0001pt; font-size:12.0pt; font-family:"Times New Roman",serif;} p.headerm2169h16488table, li.headerm2169h16488table, = div.headerm2169h16488table {mso-style-name:headerm2169h16488table; margin:0cm; margin-bottom:.0001pt; background:#F2F2F2; font-size:12.0pt; font-family:"Times New Roman",serif;} p.headerm2169h16488td, li.headerm2169h16488td, div.headerm2169h16488td {mso-style-name:headerm2169h16488td; margin:0cm; margin-bottom:.0001pt; line-height:10.5pt; font-size:8.5pt; font-family:"Helvetica",sans-serif; color:#666666;} p.footerm2169h16488table, li.footerm2169h16488table, = div.footerm2169h16488table {mso-style-name:footerm2169h16488table; margin:0cm; margin-bottom:.0001pt; background:#F2F2F2; font-size:12.0pt; font-family:"Times New Roman",serif;} p.footerm2169h16488td, li.footerm2169h16488td, div.footerm2169h16488td {mso-style-name:footerm2169h16488td; margin:0cm; margin-bottom:.0001pt; line-height:10.5pt; font-size:8.5pt; font-family:"Helvetica",sans-serif; color:#666666;} p.footerm2169h16488disclaimertd, li.footerm2169h16488disclaimertd, = div.footerm2169h16488disclaimertd {mso-style-name:footerm2169h16488disclaimertd; margin:0cm; margin-bottom:.0001pt; font-size:12.0pt; font-family:"Times New Roman",serif;} p.socialm2169h16488td, li.socialm2169h16488td, div.socialm2169h16488td {mso-style-name:socialm2169h16488td; margin:0cm; margin-bottom:.0001pt; text-align:right; line-height:12.0pt; font-size:8.5pt; font-family:"Helvetica",sans-serif; color:#666666;} p.contentm2169h16488table, li.contentm2169h16488table, = div.contentm2169h16488table {mso-style-name:contentm2169h16488table; margin:0cm; margin-bottom:.0001pt; background:#F2F2F2; font-size:12.0pt; font-family:"Times New Roman",serif;} p.bordo, li.bordo, div.bordo {mso-style-name:bordo; margin:0cm; margin-bottom:.0001pt; border:none; padding:0cm; font-size:12.0pt; font-family:"Times New Roman",serif;} p.top, li.top, div.top {mso-style-name:top; margin:0cm; margin-bottom:.0001pt; font-size:14.5pt; font-family:"Trebuchet MS",sans-serif; color:#FF6600; font-weight:bold;} p.clicchi, li.clicchi, div.clicchi {mso-style-name:clicchi; margin:0cm; margin-bottom:.0001pt; font-size:9.0pt; font-family:"Times New Roman",serif; color:#666666; font-weight:bold;} p.www, li.www, div.www {mso-style-name:www; margin:0cm; margin-bottom:.0001pt; font-size:10.5pt; font-family:"Times New Roman",serif; color:#333333; font-weight:bold;} p.bordoesterno, li.bordoesterno, div.bordoesterno {mso-style-name:bordoesterno; margin:0cm; margin-bottom:.0001pt; border:none; padding:0cm; font-size:12.0pt; font-family:"Times New Roman",serif;} p.titolo, li.titolo, div.titolo {mso-style-name:titolo; margin:0cm; margin-bottom:.0001pt; font-size:11.5pt; font-family:"Times New Roman",serif; color:#FF6600; font-weight:bold;} p.acquista, li.acquista, div.acquista {mso-style-name:acquista; margin:0cm; margin-bottom:.0001pt; font-size:9.0pt; font-family:"Times New Roman",serif; color:black; font-weight:bold; text-decoration:underline;} p.titolo1, li.titolo1, div.titolo1 {mso-style-name:titolo1; margin:0cm; margin-bottom:.0001pt; font-size:10.0pt; font-family:"Times New Roman",serif; color:#FF6600; font-weight:bold;} p.titolo2, li.titolo2, div.titolo2 {mso-style-name:titolo2; margin:0cm; margin-bottom:.0001pt; font-size:11.5pt; font-family:"Times New Roman",serif; color:black; font-weight:bold;} p.titolo3, li.titolo3, div.titolo3 {mso-style-name:titolo3; margin:0cm; margin-bottom:.0001pt; font-size:12.0pt; font-family:"Times New Roman",serif; color:#006600; font-weight:bold;} p.titolo4, li.titolo4, div.titolo4 {mso-style-name:titolo4; margin:0cm; margin-bottom:.0001pt; font-size:11.5pt; font-family:"Times New Roman",serif; color:#FF6600; font-weight:bold;} p.backgroundm4036h0table, li.backgroundm4036h0table, = div.backgroundm4036h0table {mso-style-name:backgroundm4036h0table; margin:0cm; margin-bottom:.0001pt; background:#F2F2F2; font-size:12.0pt; font-family:"Times New Roman",serif;} p.backgroundm4036h0td, li.backgroundm4036h0td, div.backgroundm4036h0td {mso-style-name:backgroundm4036h0td; margin:0cm; margin-bottom:.0001pt; font-size:12.0pt; font-family:"Times New Roman",serif;} p.colm4036h0td, li.colm4036h0td, div.colm4036h0td {mso-style-name:colm4036h0td; margin:0cm; margin-bottom:.0001pt; font-size:12.0pt; font-family:"Times New Roman",serif;} p.colm4036h0tdleft, li.colm4036h0tdleft, div.colm4036h0tdleft {mso-style-name:colm4036h0tdleft; margin:0cm; margin-bottom:.0001pt; font-size:12.0pt; font-family:"Times New Roman",serif;} p.colm4036h0tdmid, li.colm4036h0tdmid, div.colm4036h0tdmid {mso-style-name:colm4036h0tdmid; margin:0cm; margin-bottom:.0001pt; font-size:12.0pt; font-family:"Times New Roman",serif;} p.colm4036h0tdright, li.colm4036h0tdright, div.colm4036h0tdright {mso-style-name:colm4036h0tdright; margin:0cm; margin-bottom:.0001pt; font-size:12.0pt; font-family:"Times New Roman",serif;} p.headerm4036h0table, li.headerm4036h0table, div.headerm4036h0table {mso-style-name:headerm4036h0table; margin:0cm; margin-bottom:.0001pt; background:#F2F2F2; font-size:12.0pt; font-family:"Times New Roman",serif;} p.headerm4036h0td, li.headerm4036h0td, div.headerm4036h0td {mso-style-name:headerm4036h0td; margin:0cm; margin-bottom:.0001pt; line-height:10.5pt; font-size:8.5pt; font-family:"Arial",sans-serif; color:#666666;} p.preheaderm4036h0td, li.preheaderm4036h0td, div.preheaderm4036h0td {mso-style-name:preheaderm4036h0td; margin:0cm; margin-bottom:.0001pt; font-size:12.0pt; font-family:"Times New Roman",serif;} p.footerm4036h0table, li.footerm4036h0table, div.footerm4036h0table {mso-style-name:footerm4036h0table; margin:0cm; margin-bottom:.0001pt; background:#F2F2F2; font-size:12.0pt; font-family:"Times New Roman",serif;} p.footerm4036h0td, li.footerm4036h0td, div.footerm4036h0td {mso-style-name:footerm4036h0td; margin:0cm; margin-bottom:.0001pt; line-height:10.5pt; font-size:8.5pt; font-family:"Arial",sans-serif; color:#666666;} p.footerm4036h0disclaimertd, li.footerm4036h0disclaimertd, = div.footerm4036h0disclaimertd {mso-style-name:footerm4036h0disclaimertd; margin:0cm; margin-bottom:.0001pt; font-size:12.0pt; font-family:"Times New Roman",serif;} p.socialm4036h0td, li.socialm4036h0td, div.socialm4036h0td {mso-style-name:socialm4036h0td; margin:0cm; margin-bottom:.0001pt; text-align:right; line-height:12.0pt; font-size:8.5pt; font-family:"Arial",sans-serif; color:#666666;} p.mainheaderm4036h0table, li.mainheaderm4036h0table, = div.mainheaderm4036h0table {mso-style-name:mainheaderm4036h0table; margin:0cm; margin-bottom:.0001pt; background:white; font-size:12.0pt; font-family:"Times New Roman",serif;} p.backgroundtable, li.backgroundtable, div.backgroundtable {mso-style-name:backgroundtable; margin:0cm; margin-bottom:.0001pt; background:#F6F6F6; font-size:12.0pt; font-family:"Times New Roman",serif;} p.coltd, li.coltd, div.coltd {mso-style-name:coltd; margin:0cm; margin-bottom:.0001pt; font-size:12.0pt; font-family:"Times New Roman",serif;} p.coltdleft, li.coltdleft, div.coltdleft {mso-style-name:coltdleft; margin:0cm; margin-bottom:.0001pt; font-size:12.0pt; font-family:"Times New Roman",serif;} p.coltdmid, li.coltdmid, div.coltdmid {mso-style-name:coltdmid; margin:0cm; margin-bottom:.0001pt; font-size:12.0pt; font-family:"Times New Roman",serif;} p.coltdright, li.coltdright, div.coltdright {mso-style-name:coltdright; margin:0cm; margin-bottom:.0001pt; font-size:12.0pt; font-family:"Times New Roman",serif;} p.contenttd, li.contenttd, div.contenttd {mso-style-name:contenttd; margin:0cm; margin-bottom:.0001pt; line-height:14.25pt; font-size:10.5pt; font-family:"Times New Roman",serif; color:#4A4C54;} p.contenttdfooter, li.contenttdfooter, div.contenttdfooter {mso-style-name:contenttdfooter; margin:0cm; margin-bottom:.0001pt; text-align:center; line-height:12.0pt; font-size:9.0pt; font-family:"Times New Roman",serif; color:#4A4C54;} p.colorbgtb, li.colorbgtb, div.colorbgtb {mso-style-name:colorbgtb; margin:0cm; margin-bottom:.0001pt; background:white; font-size:12.0pt; font-family:"Times New Roman",serif;} p.colorbgtbalt, li.colorbgtbalt, div.colorbgtbalt {mso-style-name:colorbgtbalt; margin:0cm; margin-bottom:.0001pt; background:#E5E5EE; font-size:12.0pt; font-family:"Times New Roman",serif;} p.colorbgtbdark, li.colorbgtbdark, div.colorbgtbdark {mso-style-name:colorbgtbdark; margin:0cm; margin-bottom:.0001pt; background:#2F3133; font-size:12.0pt; font-family:"Times New Roman",serif;} p.colorbgtbsocial, li.colorbgtbsocial, div.colorbgtbsocial {mso-style-name:colorbgtbsocial; margin:0cm; margin-bottom:.0001pt; background:#1F5391; font-size:12.0pt; font-family:"Times New Roman",serif;} p.headertd, li.headertd, div.headertd {mso-style-name:headertd; margin:0cm; margin-bottom:.0001pt; line-height:10.5pt; background:white; font-size:9.0pt; font-family:"Times New Roman",serif; color:white;} p.logotd, li.logotd, div.logotd {mso-style-name:logotd; margin:0cm; margin-bottom:.0001pt; font-size:1.0pt; font-family:"Times New Roman",serif;} p.menutdcont, li.menutdcont, div.menutdcont {mso-style-name:menutdcont; margin:0cm; margin-bottom:.0001pt; border:none; padding:0cm; font-size:12.0pt; font-family:"Times New Roman",serif;} p.menuvoce, li.menuvoce, div.menuvoce {mso-style-name:menuvoce; margin:0cm; margin-bottom:.0001pt; text-align:center; font-size:10.0pt; font-family:"Times New Roman",serif;} p.menucont, li.menucont, div.menucont {mso-style-name:menucont; margin:0cm; margin-bottom:.0001pt; text-align:center; font-size:12.0pt; font-family:"Times New Roman",serif;} p.articletd, li.articletd, div.articletd {mso-style-name:articletd; margin:0cm; margin-bottom:.0001pt; font-size:12.0pt; font-family:"Times New Roman",serif;} p.articledescription, li.articledescription, div.articledescription {mso-style-name:articledescription; margin:0cm; margin-bottom:.0001pt; font-size:12.0pt; font-family:"Times New Roman",serif;} p.titlelogotd, li.titlelogotd, div.titlelogotd {mso-style-name:titlelogotd; margin:0cm; margin-bottom:.0001pt; text-align:right; line-height:21.75pt; font-size:19.0pt; font-family:"Times New Roman",serif; color:#4A4C54; font-weight:bold;} span.StileMessaggioDiPostaElettronica75 {mso-style-type:personal-reply; font-family:"Calibri",sans-serif; color:#1F497D;} .MsoChpDefault {mso-style-type:export-only; font-size:10.0pt;} @page WordSection1 {size:612.0pt 792.0pt; margin:70.85pt 2.0cm 2.0cm 2.0cm;} div.WordSection1 {page:WordSection1;} --></style><!--[if gte mso 9]><xml> <o:shapedefaults v:ext=3D"edit" spidmax=3D"1026" /> </xml><![endif]--><!--[if gte mso 9]><xml> <o:shapelayout v:ext=3D"edit"> <o:idmap v:ext=3D"edit" data=3D"1" /> </o:shapelayout></xml><![endif]--></head><body bgcolor=3D"#F6F6F6" = lang=3DIT link=3D"#126B92" vlink=3D"#126B92"><div = class=3DWordSection1><p class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D;= mso-fareast-language:EN-US'><o:p> </o:p></span></p><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D;= mso-fareast-language:EN-US'><o:p> </o:p></span></p><div><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D;= mso-fareast-language:EN-US'>Elle Elle Servizi = Srl<o:p></o:p></span></p><p class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D;= mso-fareast-language:EN-US'><o:p> </o:p></span></p><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D;= mso-fareast-language:EN-US'>Rosa<o:p></o:p></span></p></div><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D;= mso-fareast-language:EN-US'><o:p> </o:p></span></p><div><div = style=3D'border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0cm = 0cm 0cm'><p class=3DMsoNormal><b><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>Da:</span></b= ><span style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'> = FISCOeTASSE.com [mailto:newsletter@fiscoetasse.com] <br><b>Inviato:</b> = marted=C3=AC 23 giugno 2020 07:02<br><b>A:</b> = elelserv@tin.it<br><b>Oggetto:</b> Paghe e contributi, Guida pratica ed = esempi di calcolo<o:p></o:p></span></p></div></div><p = class=3DMsoNormal><o:p> </o:p></p><table class=3DMsoNormalTable = border=3D0 cellspacing=3D0 cellpadding=3D0 width=3D"100%" = style=3D'width:100.0%;background:#F2F2F2;border-collapse:collapse'><tr><t= d width=3D"100%" valign=3Dtop style=3D'width:100.0%;padding:0cm 9.0pt = 0cm 9.0pt'><div align=3Dcenter><table class=3DMsoNormalTable border=3D0 = cellspacing=3D0 cellpadding=3D0 width=3D0 = style=3D'width:450.0pt;background:#F2F2F2;border-collapse:collapse'><tr><= td valign=3Dtop style=3D'padding:4.5pt 13.5pt 4.5pt 13.5pt'><table = class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 = align=3Dleft width=3D"33%" = style=3D'width:33.0%;border-collapse:collapse'><tr><td valign=3Dtop = style=3D'padding:0cm 0cm 0cm 0cm'><p class=3DMsoNormal><span = style=3D'font-family:Montserrat'><a = href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg38&a= mp;h=3D1tg9374ieivhdvo8l6kk1nj1h3&i=3D23p&iw=3D1&n=3Da21&= p=3DH301800627&s=3Dwv&sn=3Da21" target=3D"_blank"><u><span = style=3D'font-size:8.5pt;font-family:"Helvetica",sans-serif;color:#666666= '>Versione = web</span></u></a><o:p></o:p></span></p></td></tr></table><table = class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 = align=3Dright width=3D"64%" = style=3D'width:64.0%;border-collapse:collapse'><tr><td valign=3Dtop = style=3D'padding:0cm 0cm 0cm 0cm'><p class=3DMsoNormal align=3Dright = style=3D'text-align:right'><span style=3D'font-family:Montserrat'><a = href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg38&a= mp;h=3D1k8ivl28p93ftg2hscf5dm7a2j&i=3D23p&iw=3D1&n=3Da21&= p=3DH301716059&s=3Dfwdn&sn=3Da21" target=3D"_blank"><u><span = style=3D'font-size:8.5pt;font-family:"Helvetica",sans-serif;color:#666666= '>Inoltra ad un = collega</span></u></a><o:p></o:p></span></p></td></tr></table></td></tr><= /table></div><p class=3DMsoNormal align=3Dcenter = style=3D'text-align:center'><span = style=3D'font-family:Montserrat'><o:p> </o:p></span></p><div = align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 = cellpadding=3D0 width=3D0 = style=3D'width:450.0pt;background:#F2F2F2;border-collapse:collapse'><tr><= td valign=3Dtop style=3D'padding:0cm 0cm 0cm 0cm'><div><div><div = align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 = cellpadding=3D0 width=3D"100%" = style=3D'width:100.0%;background:#F6F6F6;border-collapse:collapse'><tr><t= d valign=3Dtop style=3D'padding:0cm 0cm 0cm 0cm'><div = align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 = cellpadding=3D0 width=3D0 = style=3D'width:450.0pt;background:white;border-collapse:collapse'><tr><td= style=3D'padding:0cm 0cm 0cm 0cm'><div align=3Dcenter><table = class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 = width=3D"100%" style=3D'width:100.0%;border-collapse:collapse'><tr><td = width=3D600 style=3D'width:75.0pt;padding:22.5pt 22.5pt 22.5pt = 22.5pt'><p class=3DMsoNormal align=3Dcenter = style=3D'text-align:center'><span = style=3D'font-size:1.0pt;font-family:Montserrat'><img border=3D0 = width=3D200 id=3D"_x0000_i1025" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10305/i= mg/logo.png" = alt=3DMaggioli><o:p></o:p></span></p></td></tr></table></div></td></tr></= table></div><p class=3DMsoNormal align=3Dcenter = style=3D'text-align:center'><span = style=3D'font-family:Montserrat'><o:p> </o:p></span></p><div = align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 = cellpadding=3D0 width=3D0 = style=3D'width:450.0pt;background:white;border-collapse:collapse'><tr><td= style=3D'padding:0cm 22.5pt 0cm 22.5pt'><div align=3Dcenter><table = class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 = width=3D0 = style=3D'width:405.0pt;background:white;border-collapse:collapse'><tr><td= style=3D'padding:0cm 0cm 0cm 0cm'><table class=3DMsoNormalTable = border=3D1 cellspacing=3D0 cellpadding=3D0 align=3Dright width=3D0 = style=3D'width:165.0pt;background:white;border-collapse:collapse;border:n= one'><tr><td width=3D221 style=3D'width:192.0pt;border:solid #DDDDDD = 1.0pt;padding:0cm 0cm 0cm 0cm'><p class=3DMsoNormal align=3Dcenter = style=3D'text-align:center;line-height:14.25pt'><span = style=3D'font-size:10.5pt;font-family:Montserrat;color:#4A4C54'><a = href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg38&a= mp;h=3D3dt5u7d9c6g07t8khj32foofqu&i=3D23p&iw=3D1&p=3DH1131452= 59&s=3Dlp&sn=3Da21&z=3D67ej" target=3D"_blank" = title=3D"Paghe e contributi"><span = style=3D'font-family:"Arial",sans-serif;color:#4A4C54'><img border=3D0 = width=3D220 id=3D"_x0000_i1026" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10305/i= mg/8891642004_220.jpg" alt=3D"Paghe e = contributi"></span></a><o:p></o:p></span></p></td></tr></table><table = class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 = align=3Dleft width=3D0 = style=3D'width:202.5pt;background:white;border-collapse:collapse'><tr><td= style=3D'padding:0cm 0cm 15.0pt 0cm'><table class=3DMsoNormalTable = border=3D0 cellspacing=3D0 cellpadding=3D0 = style=3D'border-collapse:collapse'><tr><td valign=3Dtop = style=3D'padding:0cm 0cm 0cm 0cm'><p class=3DMsoNormal = style=3D'line-height:18.0pt;mso-line-height-rule:exactly'><span = style=3D'font-size:15.0pt;font-family:Montserrat;color:#1F5391'><a = href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg38&a= mp;h=3D2kql6ktbbm2ohprjbe3b919140&i=3D23p&iw=3D1&p=3DH1131452= 58&s=3Dlp&sn=3Da21&z=3D67ej" target=3D"_blank" = title=3D""><strong><span = style=3D'font-family:"Arial",sans-serif;color:#1F5391'>Paghe e = contributi</span></strong></a> = <o:p></o:p></span></p></td></tr></table></td></tr><tr><td = style=3D'padding:0cm 0cm 15.0pt 0cm'><p = style=3D'line-height:14.25pt'><b><span = style=3D'font-family:Montserrat;color:#23599F'>Guida pratica ed esempi = di calcolo</span></b><span = style=3D'font-size:10.5pt;font-family:Montserrat;color:#4A4C54'><br><br><= /span><b><span = style=3D'font-size:10.5pt;font-family:Montserrat;color:black'>Aggiornato = con tutte le novit=C3=A0 contributive, previdenziali e fiscali per il = 2020, </span></b><span = style=3D'font-size:10.5pt;font-family:Montserrat;color:black'>tra cui si = segnalano la riduzione del cuneo fiscale per i lavoratori dipendenti in = vigore dal 1=C2=B0 luglio 2020, le pi=C3=B9 recenti <b>Circolari = Inps</b> (fino alla n. 20/2020) e la <b>Nota Inail</b> del 13/01/2020, = contenente le istruzioni all=E2=80=99autoliquidazione 2019-2020, la = quarta edizione di questa <b>Guida all=E2=80=99elaborazione delle buste = paga e dei vari adempimenti connessi </b>fornisce una visione = chiara<b> delle disposizioni legislative e di prassi</b> che regolano la = determinazione del <b>trattamento economico dei lavoratori = subordinati</b> e dei diversi <b>obblighi previdenziali e fiscali</b> = che ne derivano.</span><span = style=3D'font-size:10.5pt;font-family:Montserrat;color:#4A4C54'><br><br><= /span><b><span = style=3D'font-size:10.5pt;font-family:Montserrat;color:black'>Grazie = all=E2=80=99ausilio di schemi, tabelle riepilogative e numerosi = esempi</span></b><span = style=3D'font-size:10.5pt;font-family:Montserrat;color:black'>, il testo = analizza tutti i passaggi per <b>la determinazione degli importi</b> = spettanti ai dipendenti durante le molteplici situazioni (malattia, = maternit=C3=A0, infortunio, liquidazione del TFR etc.) che possono = verificarsi nello <b>svolgimento del rapporto di lavoro</b> e per il = <b>calcolo dei contributi previdenziali e delle ritenute = fiscali.</b></span><span = style=3D'font-size:10.5pt;font-family:Montserrat;color:#4A4C54'><br><br><= /span><span = style=3D'font-size:10.5pt;font-family:Montserrat;color:black'>Sono = affrontati, infine, <b>i vari adempimenti mensili</b> (UniEmens)<b> e = annuali</b> (Autoliquidazione Inail, Certificazione Unica, Modello 770) = collegati. <br><br></span><b><u><span = style=3D'font-family:Montserrat;color:#23599F'><a = href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg38&a= mp;h=3Diap8mmc8tvt9afkttl34ve5b3&i=3D23p&iw=3D1&p=3DH11314525= 7&s=3Dlp&sn=3Da21&z=3D67ek" target=3D"_blank"><u><span = style=3D'font-family:"Arial",sans-serif;color:#23599F'>Visualizza = l'indice completo</span></u></a></span></u></b><span = style=3D'font-size:10.5pt;font-family:Montserrat;color:#4A4C54'><br><br><= /span><strong><span = style=3D'font-size:10.5pt;font-family:Montserrat;color:black'>Alessandra = Gerbaldi</span></strong><b><span = style=3D'font-size:10.5pt;font-family:Montserrat;color:black'><br></span>= </b><i><span = style=3D'font-size:10.5pt;font-family:Montserrat;color:black'>Consulente = del lavoro a Roma. Libero professionista e con=C2=ADsulente presso lo = Studio Nevio Bianchi. Svolge attivit=C3=A0 di docenza per societ=C3=A0 = di formazione ed =C3=A8 autrice di articoli e pubblicazioni in materia = di amministrazione del personale.</span></i><span = style=3D'font-size:10.5pt;font-family:Montserrat;color:#4A4C54'><o:p></o:= p></span></p></td></tr><tr><td valign=3Dtop style=3D'padding:0cm 0cm = 15.0pt 0cm'><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 = cellpadding=3D0 width=3D"100%" = style=3D'width:100.0%;border-collapse:collapse'><tr><td valign=3Dtop = style=3D'padding:0cm 0cm 0cm 0cm'><p class=3DMsoNormal = style=3D'line-height:14.25pt'><s><span = style=3D'font-size:13.5pt;font-family:Montserrat;color:#565656'>39,00 = =E2=82=AC <o:p></o:p></span></s></p></td><td valign=3Dtop = style=3D'padding:0cm 0cm 0cm 0cm'><p class=3DMsoNormal = style=3D'line-height:14.25pt'><b><span = style=3D'font-size:13.5pt;font-family:Montserrat;color:#00A94F'>37,05 = =E2=82=AC <o:p></o:p></span></b></p></td></tr></table></td></tr><tr><td = style=3D'padding:0cm 0cm 0cm 0cm'><table class=3DMsoNormalTable = border=3D0 cellspacing=3D0 cellpadding=3D0 align=3Dleft = style=3D'border-collapse:collapse'><tr><td = style=3D'background:#00A94F;padding:11.25pt 22.5pt 11.25pt 22.5pt'><p = class=3DMsoNormal align=3Dcenter = style=3D'text-align:center;line-height:12.0pt;mso-line-height-rule:exactl= y'><span = style=3D'font-family:Montserrat;color:#4A4C54;text-transform:uppercase'><= a = href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg38&a= mp;h=3D2fdc9gf5cj7uu17t042jtro5jt&i=3D23p&iw=3D1&p=3DH1131452= 56&s=3Dlp&sn=3Da21&z=3D67ej" target=3D"_blank" = title=3D""><strong><span = style=3D'font-family:"Arial",sans-serif;color:white'>ACQUISTA = ONLINE</span></strong></a><o:p></o:p></span></p></td></tr></table></td></= tr></table></td></tr></table></div></td></tr></table></div><p = class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span = style=3D'font-family:Montserrat'><o:p> </o:p></span></p><div = align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 = cellpadding=3D0 width=3D0 = style=3D'width:450.0pt;background:white;border-collapse:collapse'><tr><td= style=3D'padding:0cm 0cm 0cm 0cm'><table class=3DMsoNormalTable = border=3D0 cellspacing=3D0 cellpadding=3D0 width=3D"100%" = style=3D'width:100.0%;background:white;border-collapse:collapse'><tr = style=3D'height:22.5pt'><td valign=3Dtop style=3D'padding:0cm 0cm 0cm = 0cm;height:22.5pt'><p class=3DMsoNormal align=3Dcenter = style=3D'text-align:center;line-height:22.5pt'><span = style=3D'font-family:Montserrat'> <o:p></o:p></span></p></td></tr></= table></td></tr></table></div><p class=3DMsoNormal align=3Dcenter = style=3D'text-align:center'><span = style=3D'font-family:Montserrat'><o:p> </o:p></span></p><div = align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 = cellpadding=3D0 width=3D0 = style=3D'width:450.0pt;background:#4A4C54;border-collapse:collapse'><tr><= td valign=3Dtop style=3D'padding:0cm 0cm 0cm = 0cm;line-height:auto'><table class=3DMsoNormalTable border=3D0 = cellspacing=3D0 cellpadding=3D0 width=3D0 = style=3D'width:450.0pt;border-collapse:collapse'><tr = style=3D'height:18.75pt'><td style=3D'padding:0cm 0cm 0cm = 0cm;height:18.75pt'><p class=3DMsoNormal><span = style=3D'font-family:Montserrat'> <o:p></o:p></span></p></td></tr><t= r><td width=3D600 style=3D'width:450.0pt;padding:0cm 0cm 0cm 0cm'><table = class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 = width=3D0 style=3D'width:450.0pt;border-collapse:collapse'><tr><td = width=3D"100%" style=3D'width:100.0%;padding:11.25pt 37.5pt 11.25pt = 37.5pt'><p class=3DMsoNormal align=3Dcenter = style=3D'text-align:center;line-height:13.5pt'><strong><span = style=3D'font-size:9.0pt;font-family:Montserrat;color:white'>Copyright = =C2=A9 2020 Maggioli SPA</span></strong><span = style=3D'font-size:9.0pt;font-family:Montserrat;color:white'><o:p></o:p><= /span></p></td></tr></table></td></tr><tr style=3D'height:18.75pt'><td = style=3D'padding:0cm 0cm 0cm 0cm;height:18.75pt;line-height:auto'><p = class=3DMsoNormal><span = style=3D'font-family:Montserrat'> <o:p></o:p></span></p></td></tr></= table></td></tr></table></div></td></tr></table></div></div></div></td></= tr></table></div><p class=3DMsoNormal align=3Dcenter = style=3D'text-align:center'><span = style=3D'font-family:Montserrat;display:none'><o:p> </o:p></span></p= ><div align=3Dcenter><table class=3DMsoNormalTable border=3D0 = cellspacing=3D0 cellpadding=3D0 width=3D0 = style=3D'width:450.0pt;background:#F2F2F2;border-collapse:collapse'><tr><= td valign=3Dtop style=3D'padding:9.0pt 13.5pt 0cm 13.5pt'><p = class=3DMsoNormal style=3D'line-height:10.5pt'><span = style=3D'font-size:8.5pt;font-family:"Helvetica",sans-serif;color:#666666= '>E-mail inviata a seguito di iscrizione a FISCOeTASSE.com - <a = href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg38&a= mp;h=3D20nds5p011rg5sb1e048mvk79h&i=3D23p&iw=3D1&p=3DH1617757= 485&s=3Dlp&sn=3Da21&z=3D67el"><u><span = style=3D'color:#666666'>Puoi scegliere quali newsletter ricevere, = cambiare la tua e-mail e cancellare la tua iscrizione cliccando = qui</span></u></a> (secondo i tuoi diritti previsti dall' art. 7 del = codice della privacy) - Fisco e Tasse SRL, Galleria del Pincio 1, = Bologna - Diritti riservati. = <o:p></o:p></span></p></td></tr></table></div><p class=3DMsoNormal = align=3Dcenter style=3D'text-align:center'><span = style=3D'font-family:Montserrat'><o:p> </o:p></span></p><div = align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 = cellpadding=3D0 width=3D0 = style=3D'width:450.0pt;background:#F2F2F2;border-collapse:collapse'><tr><= td valign=3Dtop style=3D'padding:9.0pt 13.5pt 9.0pt 13.5pt'><table = class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 = align=3Dleft width=3D"48%" = style=3D'width:48.0%;border-collapse:collapse'><tr><td valign=3Dtop = style=3D'padding:0cm 0cm 0cm 0cm'></td></tr></table><table = class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 = align=3Dright style=3D'border-collapse:collapse'><tr><td = style=3D'padding:0cm 0cm 0cm 4.5pt'><p class=3DMsoNormal align=3Dright = style=3D'text-align:right;line-height:12.0pt'><span = style=3D'font-size:8.5pt;font-family:"Helvetica",sans-serif;color:#666666= '>Condividi:<o:p></o:p></span></p></td><td style=3D'padding:0cm 0cm 0cm = 4.5pt'><p class=3DMsoNormal align=3Dright = style=3D'text-align:right;line-height:12.0pt'><span = style=3D'font-size:8.5pt;font-family:"Helvetica",sans-serif;color:#666666= '><a = href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg38&a= mp;h=3D22nt6plealcfmbchi4g0invjvd&i=3D23p&iw=3D1&n=3Da21&= p=3DH2077496671&s=3Dfwdn&sn=3Da21" target=3D"_blank" = title=3DForward><span style=3D'color:#666666'><img border=3D0 width=3D16 = height=3D16 id=3D"_x0000_i1027" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10305/i= mg/mnemailico.gif"></span></a><o:p></o:p></span></p></td><td = style=3D'padding:0cm 0cm 0cm 4.5pt'><p class=3DMsoNormal align=3Dright = style=3D'text-align:right;line-height:12.0pt'><span = style=3D'font-size:8.5pt;font-family:"Helvetica",sans-serif;color:#666666= '><a = href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg38&a= mp;h=3D3d973ecmlmv75ai0pdcatl0658&i=3D23p&iw=3D1&n=3Da21&= p=3DH2077472646&s=3Dsn&sdsc=3D&shimage=3D&shtype=3D&s= hurl=3D&sn=3Da21&soc=3Dfacebook&tit=3D" target=3D"_blank" = title=3Dfacebook><span style=3D'color:#666666'><img border=3D0 = width=3D16 height=3D16 id=3D"_x0000_i1028" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10305/i= mg/mnfbico.gif"></span></a><o:p></o:p></span></p></td><td = style=3D'padding:0cm 0cm 0cm 4.5pt'><p class=3DMsoNormal align=3Dright = style=3D'text-align:right;line-height:12.0pt'><span = style=3D'font-size:8.5pt;font-family:"Helvetica",sans-serif;color:#666666= '><a = href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg38&a= mp;h=3D1uhs1i26rrac0nh88cp8ro9vmi&i=3D23p&iw=3D1&n=3Da21&= p=3DH2077468802&s=3Dsn&shrel=3D&shrep=3D&shtag=3D&sht= xt=3D&shvia=3D&sn=3Da21&soc=3Dtwitter" target=3D"_blank" = title=3Dtwitter><span style=3D'color:#666666'><img border=3D0 width=3D16 = height=3D16 id=3D"_x0000_i1029" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10305/i= mg/mntwico.gif"></span></a><o:p></o:p></span></p></td><td = style=3D'padding:0cm 0cm 0cm 4.5pt'><p class=3DMsoNormal align=3Dright = style=3D'text-align:right;line-height:12.0pt'><span = style=3D'font-size:8.5pt;font-family:"Helvetica",sans-serif;color:#666666= '><a = href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg38&a= mp;h=3D2agfoe1ug6nsftbvr0mm6s8p3o&i=3D23p&iw=3D1&n=3Da21&= p=3DH2077444777&s=3Dsn&sdsc=3D&shimage=3D&shtype=3D&s= hurl=3D&sn=3Da21&soc=3Dgoogleplus&tit=3D" target=3D"_blank" = title=3D"google+"><span style=3D'color:#666666'><img border=3D0 = width=3D16 height=3D16 id=3D"_x0000_i1030" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10305/i= mg/mngpico.gif"></span></a><o:p></o:p></span></p></td><td = style=3D'padding:0cm 0cm 0cm 4.5pt'><p class=3DMsoNormal align=3Dright = style=3D'text-align:right;line-height:12.0pt'><span = style=3D'font-size:8.5pt;font-family:"Helvetica",sans-serif;color:#666666= '><a = href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg38&a= mp;h=3D2p3pq5do5m15rmi4nuooj4cnu1&i=3D23p&iw=3D1&n=3Da21&= p=3DH2077441894&s=3Dsn&shsrc=3D&shsum=3D&sn=3Da21&soc= =3Dlinkedin&tit=3D" target=3D"_blank" title=3Dlinkedin><span = style=3D'color:#666666'><img border=3D0 width=3D16 height=3D16 = id=3D"_x0000_i1031" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10305/i= mg/mnlnico.gif"></span></a><o:p></o:p></span></p></td></tr></table></td><= /tr></table></div></td></tr></table><p class=3DMsoNormal><span = style=3D'font-family:"Trebuchet MS",sans-serif'><img border=3D0 = width=3D1 height=3D1 id=3D"_x0000_i1032" = src=3D"http://newsletters.fiscoetasse.com/nl/wb.gif?c=3Duc8r&d=3Dg38&= amp;h=3D2i97qacl5kbdk7k5tkjhag8ahr&i=3D23p&iw=3D1&p=3DH689105= 240&sn=3Da21"><o:p></o:p></span></p></div></body></html> ------=_NextPart_000_0027_01D6493C.22F97ED0--
修改文件时间
将文件时间修改为当前时间的前一年
删除文件