EXCEL公式-2011年9月个人所得税计算(两种方法)

700000.00 800000.00 900000.00 1000000.00
696500.00 796500.00 896500.00 996500.00
0.45 0.45 0.45 0.45
13505.00 13505.00 13505.00 13505.00
299920.00 344920.00 389920.00 434920.00
2011年9月最新个人所得税计算2种算法：所得税=（工资奖金总额-四金-3500）
方法一：应用IF()函数，容易理解。
收入合计 3500.00 4000.00 4500.00 5000.00 5500.00 6000.00 6500.00 7000.00 7500.00 8000.00 8500.00 9000.00 9500.00 10000.00 10500.00 11000.00 11500.00 12000.00 13000.00 14000.00 15000.00 16000.00 17000.00 18000.00 19000.00 20000.00 21000.00 22000.00 23000.00 24000.00 30000.00 40000.00 50000.00 60000.00 70000.00 80000.00 90000.00 100000.00 200000.00 300000.00 400000.00 500000.00 600000.00 缴税部分 0.00 500.00 1000.00 1500.00 2000.00 2500.00 3000.00 3500.00 4000.00 4500.00 5000.00 5500.00 6000.00 6500.00 7000.00 7500.00 8000.00 8500.00 9500.00 10500.00 11500.00 12500.00 13500.00 14500.00 15500.00 16500.00 17500.00 18500.00 19500.00 20500.00 26500.00 36500.00 46500.00 56500.00 66500.00 76500.00 86500.00 96500.00 196500.00 296500.00 396500.00 496500.00 596500.00 税率 0.03 0.03 0.03 0.03 0.10 0.10 0.10 0.10 0.10 0.10 0.20 0.20 0.20 0.20 0.20 0.20 0.20 0.20 0.25 0.25 0.25 0.25 0.25 0.25 0.25 0.25 0.25 0.25 0.25 0.25 0.25 0.30 0.30 0.35 0.35 0.35 0.45 0.45 0.45 0.45 0.45 0.45 0.45 速算扣除数 0.00 0.00 0.00 0.00 105.00 105.00 105.00 105.00 105.00 105.00 555.00 555.00 555.00 555.00 555.00 555.00 555.00 555.00 1005.00 1005.00 1005.00 1005.00 1005.00 1005.00 1005.00 1005.00 1005.00 1005.00 1005.00 1005.00 1005.00 2755.00 2755.00 5505.00 5505.00 5505.00 13505.00 13505.00 13505.00 13505.00 13505.00 13505.00 13505.00 应扣税金 0.00 15.00 30.00 45.00 95.00 145.00 195.00 245.00 295.00 345.00 445.00 545.00 645.00 745.00 845.00 945.00 1045.00 1145.00 1370.00 1620.00 1870.00 2120.00 2370.00 2620.00 2870.00 3120.00 3370.00 3620.00 3870.00 4120.00 5620.00 8195.00 11195.00 14270.00 17770.00 21270.00 25420.00 29920.00 74920.00 119920.00 164920.00 209920.00 254920.00
Leabharlann Baidu
400080.00 455080.00 510080.00 565080.00
700000.00 800000.00 900000.00 1000000.00
299920.00 344920.00 389920.00 434920.00
400080.00 455080.00 510080.00 565080.00
）*税率-速算扣除数
方法二：应用数组公式，
应得金额 3500.00 3985.00 4470.00 4955.00 5405.00 5855.00 6305.00 6755.00 7205.00 7655.00 8055.00 8455.00 8855.00 9255.00 9655.00 10055.00 10455.00 10855.00 11630.00 12380.00 13130.00 13880.00 14630.00 15380.00 16130.00 16880.00 17630.00 18380.00 19130.00 19880.00 24380.00 31805.00 38805.00 45730.00 52230.00 58730.00 64580.00 70080.00 125080.00 180080.00 235080.00 290080.00 345080.00 收入合计 3500.00 4000.00 4500.00 5000.00 5500.00 6000.00 6500.00 7000.00 7500.00 8000.00 8500.00 9000.00 9500.00 10000.00 10500.00 11000.00 11500.00 12000.00 13000.00 14000.00 15000.00 16000.00 17000.00 18000.00 19000.00 20000.00 21000.00 22000.00 23000.00 24000.00 30000.00 40000.00 50000.00 60000.00 70000.00 80000.00 90000.00 100000.00 200000.00 300000.00 400000.00 500000.00 600000.00 应扣税金 0.00 15.00 30.00 45.00 95.00 145.00 195.00 245.00 295.00 345.00 445.00 545.00 645.00 745.00 845.00 945.00 1045.00 1145.00 1370.00 1620.00 1870.00 2120.00 2370.00 2620.00 2870.00 3120.00 3370.00 3620.00 3870.00 4120.00 5620.00 8195.00 11195.00 14270.00 17770.00 21270.00 25420.00 29920.00 74920.00 119920.00 164920.00 209920.00 254920.00 应得金额 3500.00 3985.00 4470.00 4955.00 5405.00 5855.00 6305.00 6755.00 7205.00 7655.00 8055.00 8455.00 8855.00 9255.00 9655.00 10055.00 10455.00 10855.00 11630.00 12380.00 13130.00 13880.00 14630.00 15380.00 16130.00 16880.00 17630.00 18380.00 19130.00 19880.00 24380.00 31805.00 38805.00 45730.00 52230.00 58730.00 64580.00 70080.00 125080.00 180080.00 235080.00 290080.00 345080.00