=IF(A1<=15,A1*0.003,IF(A1<=30,15*0.003+(A1-15)*0.005,(A1-30)*0.006+0.12))
=MIN(15,A1)*0.003+MAX(MIN(A1-15,15)*0.005,0)+MAX(MIN(A1-30)*0.006,0)
随便选一个
=MAX(A1*{3,5,6}/1000-{0,300,600})
参考：【公式解析系列】之速算扣除数在超额累进（递增、递减）中的应用
=IF(A1>300000,150000*0.008+(A1-300000)*0.006,IF(A1>150000,150000*0.003+(A1-150000)*0.005,A1*0.003))
最简单的用if判断
=IF(A2<=150000,A2*0.003,IF(A2<=300000,(A2-150000)*0.005+450,(A2-30)*0.006+1200))
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