以下是引用wangtx218在2008-7-26 11:15:15的发言:=SUM(5%*TEXT(A2-1000*{2,2.5,4,7,22,42,62,82,102},"0%;!0")) 58个字符,精度好一点,可实用
现将目前流行的几种个税计算方法整理如下,你便你弄清来龙去脉,请看: 注:公式出自百度EXCEL吧精品贴,请参考 :http://tieba.baidu.com/f?kz=424719068 首创:轻舟上逆 (吧主)
个人所得税计算公式: 1、传统用法: =ROUND(IF(2000<A1-2000,(A1-2000)*0.15-125,IF(500<A1-2000,(A1-2000)*0.1-25,IF(0<A1-2000,(A1-2000)*0.05,0))),2) 2、LOOKUP函数法: =LOOKUP(A1-2000,{-2000,0,500,2000,5000,20000,40000,60000,80000,100000},{0,1,2,3,4,5,6,7,8,9}*0.05*(A1-2000)-{0,0,25,125,375,1375,3375,6375,10375,15375}) 3、MAX数组法: =MAX((A1-2000)*0.05*{1,2,3,4,5,6,7,8,9}-{0,25,125,375,1375,3375,6375,10375,15375},) 变换结果: =MAX((A1*5%-100)*{1,2,3,4,5,6,7,8,9}-25*{0,1,5,15,55,135,255,415,615},) 列数组 =MAX((A1*5%-100)*COLUMN(A:I)-25*{0,1,5,15,55,135,255,415,615},) 行数组 =MAX((A1*5%-100)*ROW($1:$9)-25*{0;1;5;15;55;135;255;415;615},) 4、普通公式法: =SUM(IF(A1-2000-{0;500;2000;5000;20000;40000;60000;80000;100000}>0,A1-2000-{0;500;2000;5000;20000;40000;60000;80000;100000})*0.05,0) 公式演变一下: =SUM(IF(A1-2000-{0;500;2000;5000;20000;40000;60000;80000;100000}>0,A1-2000-{0;500;2000;5000;20000;40000;60000;80000;100000})*0.05,0) 用TEXT取代IF: =SUM(TEXT(A1-2000-{0;500;2000;5000;20000;40000;60000;80000;100000},"[>0]0;!0")*0.05) 整理后变成: =SUM(TEXT(A1-{2;2.5;4;7;22;42;62;82;102}*1000,"[>0]0;!0")*5%) 再整理加工: =SUM(--TEXT(A1*5%-{2;2.5;4;7;22;42;62;82;102}*50,"0%;!0")) 改为精确算法(63字符): =-RMB(SUM(-TEXT(A2*5%-50*{2;2.5;4;7;22;42;62;82;102},"[<]!0")))
[此贴子已经被作者于2008-8-17 19:30:31编辑过] |