=max((a1-2000)*{0.05,0.10,0.15,0.2,0.25}-{0,25,125,375,1375},0)
按ctrl+shift+回车
A1代表应税工资单元格,前面代表税率,后面代表速扣率,可以跟据新的税率自己更改,或可以加条件进出,还有0.3,速扣是3375等
=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)
(a1为应发工资)
2011年的个税:
=ROUND(MAX((A1-3500)*0.01*{3,10,20,25,30,35,45}-50*{0,2.1,11.1,20.1,55.1,110.1,270.1},0),2)
=ROUND(MAX((A1-3500)*0.01*{3,10,20,25,30,35,45}-50*{0,2.1,11.1,20.1,55.1,110.1,270.1},0),2)
请解说一下原理?