1、2011年9月1日开始,个税计算公式 =&U JFu
工资月个税: <oS2a/Nd
_=3H!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) 6vQAeuz<Fq
或者: zC(DigN
=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) 5O#CdN-S
其中:A6=月工资-五险一金 XG@_Lcv*
}at8b ^
l"*qj#FD
2、2011年9月1日开始,税后算税前公式(倒算税前) vE;`y46&r
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) n9<QSX&~<
或者: 1RY}mq
=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) *P 5Xy@:
其中:A6=税后月工资(不含应扣的社保费用等) w{?nX6a@p
?=dyU(
usZmf=p-r
3、2011年9月1日开始,根据缴纳个税算应税工资 _&DI_'5q+
应税月工资: 1u:OzyJy
=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@~N?$>
或者: ?y>xC|kt
=MIN((A6+{0,105,555,1005,2755,5505,13505})/({0.03,0.1,0.2,0.25,0.3,0.35,0.45})+3500) f$Q#xlQM
其中:A6=缴纳的月个税>0 cR 4xy26s
注意:年终奖时不适用,不含应扣的社保费用等 z'O$[6m6
sE
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