1、2011年9月1日开始,个税计算公式 ,cLH*@
工资月个税: vxb@9eb!H
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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) |4=ihB9+
或者: SK?I.
=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) iM8sX
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其中:A6=月工资-五险一金 Ih; aBS
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2、2011年9月1日开始,税后算税前公式(倒算税前) =`JW1dM
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) z23
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或者: s}s|~
=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) Is
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其中:A6=税后月工资(不含应扣的社保费用等) TM)u?t+[
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3、2011年9月1日开始,根据缴纳个税算应税工资 E!uJ6\
应税月工资: ?5`{7daot
=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) Zgy7!AF!
或者: 5PDSA*
=MIN((A6+{0,105,555,1005,2755,5505,13505})/({0.03,0.1,0.2,0.25,0.3,0.35,0.45})+3500) {aoMJJq
其中:A6=缴纳的月个税>0 pKq ]X}[^c
注意:年终奖时不适用,不含应扣的社保费用等 7"#f!.E
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4、2011年9月1日开始,年终奖个税计算公式 Vn^)
年终奖个税 ^}hJL7O'
=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) @'
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或者: zOL;"/R
=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) 9976H\{
注意: X
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A、如果当月工资≥3500元时,则设A6=年终奖; #,TELzUVE
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 lirN YJ]tO
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年终奖汇总 g>_OuQ|c
=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)) MF^_Z3GS'
其中:A5=月工资;A6=年终奖 >otJF3zw
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5、无效年终奖区间 VtWT{y5Ec
这些无效纳税区间有两个特点: G0Hs,B@5?
一是每个区间的起点都是税率变化相应点; $T?]+2,6;
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。 fgmSgG"b
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。