1、2011年9月1日开始,个税计算公式 bR8)s{p6
工资月个税: epG;=\f}m`
!k s<VJh
=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) %[Ds-my2
或者: $ 1dI
=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) zcZw}
其中:A6=月工资-五险一金 H~~(v52wD
?#[K&$}
*7v PU:Q[
2、2011年9月1日开始,税后算税前公式(倒算税前) Z0:BXtW
税前月工资=IF(3500<(ROUND(MAX((A6-3500-{0,105,555,1005,2755,5505,13505})/(1-{0.03,0.1,0.2,0.25,0.3,0.35,0.4}))+3500,2)),(ROUND(MAX((A6-3500-{0,105,555,1005,2755,5505,13505})/(1-{0.03,0.1,0.2,0.25,0.3,0.35,0.4}))+3500,2)),A6) dog,vUu
或者: kN|5
J
=ROUND(MAX((A6-3500-{0,105,555,1005,2755,5505,13505})/(1-{0.03,0.1,0.2,0.25,0.3,0.35,0.45})+3500,A6),2) 5}bZs` C
其中:A6=税后月工资(不含应扣的社保费用等) "C.7;Rvkp>
UXPegK!
[[]SkLZHg
3、2011年9月1日开始,根据缴纳个税算应税工资 V!77YFen %
应税月工资: F] ?@X
=ROUND(MIN((A6+{0,105,555,1005,2755,5505,13505})/({0.03,0.1,0.2,0.25,0.3,0.35,0.45})+3500),2) q%k(M[
或者: {lTxB'W@d
=MIN((A6+{0,105,555,1005,2755,5505,13505})/({0.03,0.1,0.2,0.25,0.3,0.35,0.45})+3500) a
T:AxYn8
其中:A6=缴纳的月个税>0 2?- 07 g
注意:年终奖时不适用,不含应扣的社保费用等 6$s0-{^
()M@3={R
|"YA<e
%
4、2011年9月1日开始,年终奖个税计算公式 (
*>/w$%
年终奖个税 X";ZUp
=ROUND(IF(A6/12>1500,IF(A6/12>4500,IF(A6/12>9000,IF(A6/12>35000,IF(A6/12>55000,IF(A6/12>80000,IF(A6/12>80000.0001,(A6*0.45-13505)),(A6*0.35-5505)),(A6*0.3-2755)),(A6*0.25-1055)),(A6*0.2-555)),(A6*0.1-105)),(A6*0.03)),2) @D~+D@i$TW
或者: N1N{Ol'
=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) 3
t8 8AN=4
注意: TT2cOw
A、如果当月工资≥3500元时,则设A6=年终奖; Mp"'?zf
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 KBw9(
R G0S
0vuKGjK
年终奖汇总 g:DTVq
=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)) .6ngo0<g
其中:A5=月工资;A6=年终奖 mvq7G
^@`e
\}Ac
q;
5、无效年终奖区间 !Wixs]od
这些无效纳税区间有两个特点: R'I_xjC
一是每个区间的起点都是税率变化相应点; uR:=V9O
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。 >*= =wlOB
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。