2011年年终奖个人所得税计算公式就解。

reebokfans

=ROUND((IF(0=0,IF(H2>=3500,I2*SUM((I2/12>{0,1500,4500,9000,35000,55000,80000})*0.03)-MAX((I2/12>{0,1500,4500,9000,35000,55000,80000})*{0,105,555,1005,2755,5505,13505}),(I2-(3500-H2))*SUM(((I2-(3500-H2))/12>{0,1500,4500,9000,35000,55000,80000})*0.03)-MAX(((I2-(3500-H2))/12>{0,1500,4500,9000,35000,55000,80000})*{0,105,555,1005,2755,5505,13505})),SUM(MAX((H2-SUM(0)-3500)*{0,0.03,0.1,0.2,0.25,0.3,0.35,0.45}-{0,0,105,555,1005,2755,5505,13505}),IF(H2>=3500,I2*SUM((I2/12>{0,1500,4500,9000,35000,55000,80000})*0.03)-MAX((I2/12>{0,1500,4500,9000,35000,55000,80000})*{0,105,555,1005,2755,5505,13505}),(I2-(3500-H2))*SUM(((I2-(3500-H2))/12>{0,1500,4500,9000,35000,55000,80000})*0.03)-MAX(((I2-(3500-H2))/12>{0,1500,4500,9000,35000,55000,80000})*{0,105,555,1005,2755,5505,13505}))))),2)
这条公式不知道那里错了，计算结果出现问题，请高人指教。

wangtx218

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 = IIf(y > b, 0, b - y): 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