个人所得税2011新计算公式Excel版:
=IF(AND(A1>0,A1<=3500),0,IF(AND(A1>3500,A1<=5000),ROUND((A1-3500)*0.03,2),IF(AND(A1>5000,A1<=8000),ROUND((A1-3500)*0.1-105,2),IF(AND(A1>8000,A1<=12500),ROUND((A1-3500)*0.2-555,2),IF(AND(A1>12500,A1<=38500),ROUND((A1-3500)*0.25-1005,2),IF(AND(A1>38500,A1<=58500),ROUND((A1-3500)*0.3-2755,2),IF(AND(A1>58500,A1<=83500),ROUND((A1-3500)*0.35-5505,2),IF(A1>83500,(A1-3500)*0.45-13505))))))))
使用时将A1替换为 收入额 对应的 单元格
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由税款倒推收入额
=IF(A1<=45,A1/0.03+3500,IF(A1<=345,(A1+105)/0.1+3500,IF(A1<=1245,(A1+555)/0.2+3500,IF(A1<7745,(A1+1005)/0.25+3500,IF(A1<=13745,(A1+2755)/0.3+3500,IF(A1<=22495,(A1+5505)/0.35+3500,(A1+13505)/0.45+3500))))))
使用时将A1替换为 税款 对应的 单元格
劳务报酬的计算
D2 为收入额，税=IF(AND(D2>0,D2<=800),0,IF(AND(D2>800,D2<=4000),ROUND((D2-800)*0.2,2),IF(AND(D2>4000,D2*0.8<=20000),ROUND(D2*0.8*0.2,2),IF(AND(D2*0.8>20000,D2*0.8<=50000),ROUND((D2*0.8*0.3-2000),2),IF(D2*0.8>50000,ROUND((D2*0.8*0.4-7000),2))))))
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劳务报酬的个人所得税 倒推 收入额
A2 为劳务报酬的个人所得税 ，收入额=IF(E4<640,ROUND(E4/0.2+800,2),IF(E4<4000,ROUND(E4/0.16,2),IF(E4<13000,ROUND((E4+2000)/0.24,2), ROUND((E4+7000)/0.32,2) )))
个人所得税2018新计算公式Excel版:
=IF(AND(A1>0,A1<=5000),0,IF(AND(A1>5000,A1<=8000),ROUND((A1-5000)*0.03,2),IF(AND(A1>8000,A1<=17000),ROUND((A1-5000)*0.1-210,2),IF(AND(A1>17000,A1<=30000),ROUND((A1-5000)*0.2-1410,2),IF(AND(A1>30000,A1<=40000),ROUND((A1-5000)*0.25-2660,2),IF(AND(A1>40000,A1<=60000),ROUND((A1-5000)*0.3-4410,2),IF(AND(A1>60000,A1<=85000),ROUND((A1-5000)*0.35-7160,2),IF(A1>85000,(A1-5000)*0.45-15160))))))))
