1、2011年9月1日开始,个税计算公式 lH8?IkK,g
工资月个税: x
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^[6AOz+L
=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) X|:O`b$G
或者: Tu"](|I>
=MAX((A6-3500)*{0.03,0.1,0.2,0.25,0.3,0.35,0.45}-{0,105,555,1005,2755,5505,13505},0) ;3
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其中:A6=月工资-五险一金 : s35{K
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2、2011年9月1日开始,税后算税前公式(倒算税前) oz QL2
税前月工资=IF(3500<(ROUND(MAX((A6-3500-{0,105,555,1005,2755,5505,13505})/(1-{0.03,0.1,0.2,0.25,0.3,0.35,0.4}))+3500,2)),(ROUND(MAX((A6-3500-{0,105,555,1005,2755,5505,13505})/(1-{0.03,0.1,0.2,0.25,0.3,0.35,0.4}))+3500,2)),A6) J5-^@JYK
或者: !nVuvsbv
=ROUND(MAX((A6-3500-{0,105,555,1005,2755,5505,13505})/(1-{0.03,0.1,0.2,0.25,0.3,0.35,0.45})+3500,A6),2) B7
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其中:A6=税后月工资(不含应扣的社保费用等) !q?}[E2
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3、2011年9月1日开始,根据缴纳个税算应税工资 W NCd k$
应税月工资: pAYuOk9n
=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) ( Q
nn
或者: H"sey +-
=MIN((A6+{0,105,555,1005,2755,5505,13505})/({0.03,0.1,0.2,0.25,0.3,0.35,0.45})+3500) H~&'`h1
其中:A6=缴纳的月个税>0 NB[b[1 Ch
注意:年终奖时不适用,不含应扣的社保费用等 aO{k-44y
k&*=:y}
1
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4、2011年9月1日开始,年终奖个税计算公式 UCFef,VW
年终奖个税 2gi`^%#k]
=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) .Q7z<Q
或者: (_D#gr{S=
=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) QAr1U7{(.
注意: 2Ig.hnHj
A、如果当月工资≥3500元时,则设A6=年终奖; 3j6$!89'
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 )Fbkt(1
}Q*8QV
@jfd.? RK!
年终奖汇总 K=;p^dE
=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)) 9ItsK
其中:A5=月工资;A6=年终奖 3;&N3:,X
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5、无效年终奖区间 W,vb7v'
这些无效纳税区间有两个特点: :`d& |BB
一是每个区间的起点都是税率变化相应点; m$3&r2vgi
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。 z5?xmffB
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。