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'计算个人所得税 (Individual Income Adjustment Tax)
'=IF(Q18=0,0,iiiatax(IF(Q18=0,1,Q18)-R18-S18,0))例子,Q18为工资额,R18和S18为可扣除项目额
Function iiiatax(x, y)
Dim basicnum As Integer
Dim downnum As Variant, upnum As Variant, ratenum As Variant, deductnum As Variant
If y = 0 Then
basicnum = 3500
'定义中国公民个税起征点
ElseIf y = 1 Then
basicnum = 4800 '定义外国公民个税起征点
Else: basicnum = Null
End If
downnum = Array(0, 1500, 4500, 9000, 35000, 55000, 80000) '定义累进区间下限
upnum = Array(1500, 4500, 9000, 35000, 55000, 80000, 100000000) '定义累进区间上限
ratenum = Array(0.03, 0.1, 0.2, 0.25, 0.3, 0.35, 0.45) '定义累进税率
deductnum = Array(0, 105, 555, 1005, 2755, 5505, 13505) '定义累进速算扣除数
If IsNumeric(x) = False Then
MsgBox ("请检查计税工资是否为数值!")
End If
If x < 0 Then
MsgBox ("计税工资为负,重新输入!")
End If
If x >= 0 And x < basicnum Then
iiiatax = 0
End If
For i = 0 To UBound(downnum)
If x - basicnum > downnum(i) And x - basicnum <= upnum(i) Then
iiiatax = Round((x - basicnum) * ratenum(i) - deductnum(i), 2)
End If
Next i
End Function |
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