假设下表在SHEET2,上表C3公式:=VLOOKUP(A3,sheet2!B:E,4,)*IF(VLOOKUP(A3,sheet2!B:E,3,)="城镇",0.09,0.109)下拉;上表D3公式:=VLOOKUP(A3,sheet2!B:F,5,)*0.07下拉;