1、2011年9月1日开始,个税计算公式 h/l?,7KHI
工资月个税: PzLV}
#|e5i9l*B
=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) 69C
ss'
或者: Ly/5" &HD
=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) l%xeM!}
其中:A6=月工资-五险一金 c$3ZEe
T~N877
Nk>6:Ho{G
2、2011年9月1日开始,税后算税前公式(倒算税前) gE!`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) (b1rd
或者: ,!^w
=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) ]0p*EB=C*
其中:A6=税后月工资(不含应扣的社保费用等) yj`xOncE}
ZW8;?#_
Z~
7}
3、2011年9月1日开始,根据缴纳个税算应税工资 e}"k8 ./
应税月工资: n<sA?T
=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) -_Iuvw
或者: a% 82I::t
=MIN((A6+{0,105,555,1005,2755,5505,13505})/({0.03,0.1,0.2,0.25,0.3,0.35,0.45})+3500) pvd9wKz
其中:A6=缴纳的月个税>0 ~
leLQsZ
注意:年终奖时不适用,不含应扣的社保费用等 $%J$
Jc9^Hyqu&
n%P,"V
4、2011年9月1日开始,年终奖个税计算公式 S4X['0rX!
年终奖个税 4>[tjz.?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) 51M'x_8
或者: j(=zc6m
=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) M7IQJFra
注意: l_*:StyR+
A、如果当月工资≥3500元时,则设A6=年终奖; [$GQ]Y
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 \"@ `Rf
PYYO-Twg
6I\mhw!pQ
年终奖汇总 \U'TL_Ql
=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)) ol8uV{:"
其中:A5=月工资;A6=年终奖 9]/ju
k+&
1?]
!HHbd|B_
5、无效年终奖区间 JYWc3o6
这些无效纳税区间有两个特点: Sst`*PX:
一是每个区间的起点都是税率变化相应点; 'r?OzFtxh
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。 ZZl4|
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。