= IF(O12> 0,IF(O12> 9000,O12 * 0.25-1005,IF(O12> 4500,O12 * 0.2-555,IF(O12> 1500,O12 * 0.1-105,O12 * 0.03)))),0)
如果O12是应付工资,则应扣除五份保险和一笔付款后的应付工资
假设C1为税前工资,在D1中输入公式以计算个人所得税,公式为:
1 =圆(MAX((C1-3500)* 5%* {0.6,2,4,5,6,7,9} -5 * {0,21,111,201,551,1101,2701},0),2)
或2,= MAX((C1-3500)* 0.01 * {3,10,20,25,30,35,45} -5 * {0,21,111,201,551,1101,2701},0)