1、2011年9月1日开始，个税计算公式 7vWB=r
>5@
工资月个税： C eg6 o &^
j"dbl?og
=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) z DK+8
或者： fAm2ls7c
=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) 1 h"B-x
其中：A6=月工资-五险一金 2KX *x_-
~>EVI=?
s-Dtk O
2、2011年9月1日开始，税后算税前公式(倒算税前) jW*A(bK8:
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) #*`|}_6L
或者： k{# :O=
=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) U9q*zP_jV
其中：A6=税后月工资（不含应扣的社保费用等） \E30.>%,
1hN!
2Y:
f ;Dz(~ hw
3、2011年9月1日开始，根据缴纳个税算应税工资 2,fB $5+
应税月工资： n#R!`* [
=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) $pKS['J0
或者： &V ;a:
=MIN((A6+{0,105,555,1005,2755,5505,13505})/({0.03,0.1,0.2,0.25,0.3,0.35,0.45})+3500) prWid3}
其中：A6=缴纳的月个税>0 - /</7I
注意：年终奖时不适用，不含应扣的社保费用等 ZA P+jX;
i>~?XVU
,)RdXgCs
4、2011年9月1日开始，年终奖个税计算公式 Em 7q@
年终奖个税 ,yF)7fN
=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) L9.#/%I\
或者： 4M]8po/ ;
=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) J B|I/\(A
注意： ev3x*}d0
A、如果当月工资≥3500元时，则设A6=年终奖；
+EB# #
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 Y:a(y*y<
Dn[1BWM/7
Dz{
e@+>M
年终奖汇总 @K/I a!
Lw
=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)) fin 15k
其中：A5=月工资；A6=年终奖 
