如某人工资2500,扣除1600,还有900,假如A1中就是900这个应纳税所得额,那么你在B1中先设一个税率,在C1中设立速扣数,D1中设公式为=A1*B1-C1,B1中的公式为=IF(AND(A1<=500),0.05,IF(AND(A1>500,A1<=2000),0.1,IF(AND(A1>2000,A1<=5000),0.15,IF(AND(A1>5000,A1<=20000),0.2,IF(AND(A1>20000,A1<=40000),0.25,IF(AND(A1>40000,A1<=60000),0.3,IF(AND(A1>60000,A1<=80000),0.35,IF(A1>100000,0.45,0.4))))))))
在C1中的速扣数也是这样设公式,只不过换了一下数字而已!
C1公式为:=IF(AND(A1<=500),0,IF(AND(A1>500,A1<=2000),25,IF(AND(A1>2000,A1<=5000),125,IF(AND(A1>5000,A1<=20000),375,IF(AND(A1>20000,A1<=40000),1375,IF(AND(A1>40000,A1<=60000),3375,IF(AND(A1>60000,A1<=80000),6375,IF(A1>100000,15375,10375))))))))