请问个人所得税最简单的公式是什么

zjie28

写的太棒啦，一下就明白啦！谢谢噢！又学习啦！

hhy0206

=ROUND(MAX((W2-3500)*{0.03,0.1,0.2,0.25,0.3,0.35,0.45}-{0,105,555,1005,2755,5505,13505},0),)

wangtx218

1、标准公式：=ROUND(MAX((A1-3500)*{3,10,20,25,30,35,45}%-5*{0,21,111,201,551,1101,2701},),2)

2、最短公式：
=-RMB(5*MIN(5*{4,18,50,75,152,269,603}-A1*{0.6,2,4,5,6,7,9}%+1,))
65个字符

3、自定义函数：
Function gts(Optional A = 0, Optional y = -1)
'gts(月收入),gts(年收入,月收入)
Application.Volatile
b = 3500: i% = 1
If y = -1 Then x = A - b Else b = Application.Max(b - y, 0): x = (A - b) / 12
   For Each c In Array(0, 1500, 4500, 9000, 35000, 55000, 80000) '收入分界
       If x > c Then gts = gts + (A - b - c) * 0.05 * Choose(i, 0.6, 1.4, 2, 1, 1, 1, 2): i = i + 1
   Next c
gts = Round(gts + 0.0001, 2)
End Function