发布网友 发布时间:2022-04-23 05:34
共1个回答
热心网友 时间:2023-10-16 15:23
计算个人所得税的三种方法(起征点为2000元),以A1单元格计算税率为例,共四种方法供参考
=ROUND(IF((A1-2000)<=0,0,IF((A1-2000)<=500,(A1-2000)*0.05,IF((A1-2000)<=2000,(A1-2000)*0.1-25,IF((A1-2000)<=5000,(A1-2000)*0.15-125,IF((A1-2000)<=20000,(A1-2000)*0.2-375,IF((A1-2000)<=40000,(A1-2000)*0.25-1375,IF((A1-2000)<=60000,(A1-2000)*0.3-3375))))))),2)
=ROUND(MAX((A1-2000)*{0,0.05,0.1,0.15,0.2,0.25,0.3,0.35,0.4,0.45}-{0,0,25,125,375,1375,3375,6375,10375,15375}),2)
=SUM(TEXT(A1-{2;2.5;4;7;22;42;62;82;102}*1000,"0;!0")*5%)
=ROUND(MAX((A1-2000)*0.05*{1,2,3,4,5,6,7,8,9}-25*{0,1,5,15,55,135,255,415,615},0),2)