1、假定G6单元格输入税后工资5405元,推算税前工资,公式:

=MAX((G6-3500-5*{0,21,111,201,551,1101,2701})/(1-5%*{0.6,2,4,5,6,7,9})+3500,G6)

结果是5,500.00元

2、假定G10单元格输入个税95元,推算税前工资,公式:

=MIN(3500+(G10+5*{0,21,111,201,551,1101,2701})/(5%*{0.6,2,4,5,6,7,9}))