1、2011年9月1日开始,个税计算公式 g[$4a4X
工资月个税: *I9O+/,
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=ROUND(MAX((A6-3500)*{0.03,0.1,0.2,0.25,0.3,0.35,0.45}-{0,105,555,1005,2755,5505,13505},0),2) )>I-j$%=2
或者: ,yH\nqEz
=MAX((A6-3500)*{0.03,0.1,0.2,0.25,0.3,0.35,0.45}-{0,105,555,1005,2755,5505,13505},0) M$U Zn
其中:A6=月工资-五险一金 a9y+FCA
z4{:X Da
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2、2011年9月1日开始,税后算税前公式(倒算税前) D-4{9[
税前月工资=IF(3500<(ROUND(MAX((A6-3500-{0,105,555,1005,2755,5505,13505})/(1-{0.03,0.1,0.2,0.25,0.3,0.35,0.4}))+3500,2)),(ROUND(MAX((A6-3500-{0,105,555,1005,2755,5505,13505})/(1-{0.03,0.1,0.2,0.25,0.3,0.35,0.4}))+3500,2)),A6) qrufnu5cC
或者: t[o_!fmxZ
=ROUND(MAX((A6-3500-{0,105,555,1005,2755,5505,13505})/(1-{0.03,0.1,0.2,0.25,0.3,0.35,0.45})+3500,A6),2) cUC!'+L
其中:A6=税后月工资(不含应扣的社保费用等) ]-cSTtO
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3、2011年9月1日开始,根据缴纳个税算应税工资 RAj>{/E#W
应税月工资: 9nSfFGu
=ROUND(MIN((A6+{0,105,555,1005,2755,5505,13505})/({0.03,0.1,0.2,0.25,0.3,0.35,0.45})+3500),2) fi [4F
或者: _)[UartKx
=MIN((A6+{0,105,555,1005,2755,5505,13505})/({0.03,0.1,0.2,0.25,0.3,0.35,0.45})+3500) #*X\pjZ
其中:A6=缴纳的月个税>0 }56WAP}Z 4
注意:年终奖时不适用,不含应扣的社保费用等 hGJANA
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4、2011年9月1日开始,年终奖个税计算公式 d
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年终奖个税 OXI>`$we
=ROUND(IF(A6/12>1500,IF(A6/12>4500,IF(A6/12>9000,IF(A6/12>35000,IF(A6/12>55000,IF(A6/12>80000,IF(A6/12>80000.0001,(A6*0.45-13505)),(A6*0.35-5505)),(A6*0.3-2755)),(A6*0.25-1055)),(A6*0.2-555)),(A6*0.1-105)),(A6*0.03)),2) W_lXY Z<
或者: zD;k|"e
=MAX((A6>12*{0,1500,4500,9000,35000,55000,80000})*(A6*{0.03,0.1,0.2,0.25,0.3,0.35,0.45}-{0,105,555,1005,2755,5505,13505}),0) ]i\;#pj}
注意: %S/?Ci
A、如果当月工资≥3500元时,则设A6=年终奖; $[\\{XJ.
B、如果当月工资<3500元时,则设A6=年终奖+当月工资-五险一金-3500 u6SQq-)d
w|c200Is}e
qyP={E9A
年终奖汇总 &yG5w4<
=IF(A5>=3500,MAX((A6>12*{0,1500,4500,9000,35000,55000,80000})*(A6*{0.03,0.1,0.2,0.25,0.3,0.35,0.45}-{0,105,555,1005,2755,5505,13505}),0),MAX(((A6+A5-3500)>12*{0,1500,4500,9000,35000,55000,80000})*((A6+A5-3500)*{0.03,0.1,0.2,0.25,0.3,0.35,0.45}-{0,105,555,1005,2755,5505,13505}),0)) ]94`7@
其中:A5=月工资;A6=年终奖 ?NR&3q
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5、无效年终奖区间 dozC[4mF
这些无效纳税区间有两个特点: wKKQAM6P1
一是每个区间的起点都是税率变化相应点; )3k?{1:
二是相对无效区间减去1元的年终奖金额而言,随税前收入增加、税后收入不升反降或保持不变,不发年终奖的无效区间有:18001~19283;54001~60188;108001~114600;420001~447500;660001~706538;960001~1120000。 es<8"CcP
如年终奖为18001元时,相应的个税为1695.1元,税后收入为16305.9元;而年终奖为18000元时,应缴的个税为540元,税后收入为17460元。可看出:税前收入增加1元,税后收入减少1154.1元。