本帖最后由 wangtx218 于 2018-12-22 19:08 编辑
2019年新个税二方法
1、代码
Function TAX(Optional a = 0, Optional b = 0)
'本月累计预缴应纳税所得，上月累计预缴应纳税所得
Application.Volatile
TAX = IIf(gts(a) > gts(b), gts(a) - gts(b), 0)
End Function
Function gts(Optional x = 0)
'gts(累计预缴应纳税所得额)
Application.Volatile
i% = 1
For Each c In Array(0, 36000, 144000, 300000, 420000, 660000, 960000) '收入分界
If x > c Then gts = gts + (x - 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
2、函数
=MAX(ROUND(MAX(Q5*{3,10,20,25,30,35,45}%-{0,2520,16920,31920,52920,85920,181920},),2)-ROUND(MAX(O5*{3,10,20,25,30,35,45}%-{0,2520,16920,31920,52920,85920,181920},),2),0)
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发表于 2018-12-22 16:31
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