excel中最简单的个税计算公式

旧个税(200起征点)
=ROUND(MAX((☆-2000)*0.05*{1,2,3,4,5,6,7,8,9}-25*{0,1,5,15,55,135,255,415,615},0),2)
注：☆为月收入所在单元格

 

新个税(3500起征点)

第1种方法

=IF(A1>3500,MAX((A1-3500)*{0.03;0.1;0.2;0.25;0.3;0.35;0.45}-{0;105;555;1005;2755;5505;13505}),0)






第2种方法


=ROUND(MAX((A1-3500)*{0.03,0.1,0.2,0.25,0.3,0.35,0.45}-{0,105,555,1005,2755,5505,13505},0),2)

第3种方法
=ROUND(MAX((A1-3500)*5%*{0.6,2,4,5,6,7,9}-5*{0,21,111,201,551,1101,2701},0),2)
​新个税（5000元起征点）2018年10月－12月
＝ROUND(MAX((收入额-专项扣除-专项附加扣除-法律规定的其他扣除-5000)*{0.03,0.1,0.2,0.25,0.3,0.35,0.45}-{0,210,1410,2660,4410,7160,15160},0),2)    
​＝ROUND(MAX((收入额-专项扣除-专项附加扣除-法律规定的其他扣除-5000)*5%{0.6,2,4,5,6,7,9}-10*{0,21,141,266,441,716,1516},0),2)    

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全年一次性奖金个税

=ROUND(IF(D2<3500,F2+D2-3500,F2)*LOOKUP(F2/12-1%,500*{0,3,9,18,70,110,160},{0.6,2,4,5,6,7,9}*5%)-LOOKUP(F2/12-1%,500*{0,3,9,18,70,110,160},{0,21,111,201,551,1101,2701}*5),2)