1、2011年9月1日开始,个税计算公式 SuV3$-);z
工资月个税: {SZv#MrK
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=ROUND(MAX((A6-3500)*{0.03,0.1,0.2,0.25,0.3,0.35,0.45}-{0,105,555,1005,2755,5505,13505},0),2) z^/9YzA!6
或者: gCL}Ba
=MAX((A6-3500)*{0.03,0.1,0.2,0.25,0.3,0.35,0.45}-{0,105,555,1005,2755,5505,13505},0)
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其中:A6=月工资-五险一金 \7o7~pll
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2、2011年9月1日开始,税后算税前公式(倒算税前) Kj?hcGl[
税前月工资=IF(3500<(ROUND(MAX((A6-3500-{0,105,555,1005,2755,5505,13505})/(1-{0.03,0.1,0.2,0.25,0.3,0.35,0.4}))+3500,2)),(ROUND(MAX((A6-3500-{0,105,555,1005,2755,5505,13505})/(1-{0.03,0.1,0.2,0.25,0.3,0.35,0.4}))+3500,2)),A6) [oXr6M:
或者: YoQQ ,
=ROUND(MAX((A6-3500-{0,105,555,1005,2755,5505,13505})/(1-{0.03,0.1,0.2,0.25,0.3,0.35,0.45})+3500,A6),2)
NP!LBB)=Y
其中:A6=税后月工资(不含应扣的社保费用等) ]_!NmB_3
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3、2011年9月1日开始,根据缴纳个税算应税工资 J-klpr#
应税月工资: PCH$)F4^
=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) )T
slI
或者: ;kG"m7-/
=MIN((A6+{0,105,555,1005,2755,5505,13505})/({0.03,0.1,0.2,0.25,0.3,0.35,0.45})+3500) k0
b6X5
其中:A6=缴纳的月个税>0 u<Ch]m+
注意:年终奖时不适用,不含应扣的社保费用等 }-Nc}%5
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4、2011年9月1日开始,年终奖个税计算公式 rof9Rxxe-
年终奖个税 @6;ZP1
=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) -0k{O@l"
或者: %bG\
=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) BryD?/}P)M
注意: |@'K]$vZ*
A、如果当月工资≥3500元时,则设A6=年终奖; ;<F^&/a|yQ
B、如果当月工资<3500元时,则设A6=年终奖+当月工资-五险一金-3500 O
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年终奖汇总 r'*#i>PkQD
=IF(A5>=3500,MAX((A6>12*{0,1500,4500,9000,35000,55000,80000})*(A6*{0.03,0.1,0.2,0.25,0.3,0.35,0.45}-{0,105,555,1005,2755,5505,13505}),0),MAX(((A6+A5-3500)>12*{0,1500,4500,9000,35000,55000,80000})*((A6+A5-3500)*{0.03,0.1,0.2,0.25,0.3,0.35,0.45}-{0,105,555,1005,2755,5505,13505}),0)) (2RuQgO
其中:A5=月工资;A6=年终奖 ?2gXF0+~Y2
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5、无效年终奖区间 8&1xb@Nc7
这些无效纳税区间有两个特点: k$Ug;`v#
一是每个区间的起点都是税率变化相应点; ,n UovWN07
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。 90=gP
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。