个税计算公式集

最新的个人所得税的计算公式:

个税=(应纳税额-5000)*税率-速算扣除数


1、if解法(A1单元格)

虽然公式很长,但是小编也还是费了九牛二虎之力多层嵌套写了出来

=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(AND(A1>8500,A1<=10000000),ROUND((A1-5000)*0.45-15160,2),""))))))))

注:套用if公式的话,直接将上面公式复制到记事本,用替换功能,将A1替换为你应税工资所在的单元格。

2、max解法(B1单元格) 强烈推荐

=5*MAX(A1*{0.6,2,4,5,6,7,9}%-{30,142,482,782,1182,1782,3482},0)

3、lookup解法(C1单元格)

=IFERROR(LOOKUP(A1-5000,{0,3000,12000,25000,35000,55000,80000},{0.03,0.1,0.2,0.25,0.3,0.35,0.45}*(A1-5000)-{0,210,1410,2660,4410,7160,15160}),0)

4、vlookup解法(D1单元格)

=IFERROR((A1-5000)*(VLOOKUP((A1-5000),$C$2:$E$8,2))-VLOOKUP((A1-5000),$C$2:$E$8,3),0)

5、sumproduct解法(E1单元格)

=SUMPRODUCT((A1>{5000,8000,17000,30000,40000,60000,85000})*(A1-{5000,8000,17000,30000,40000,60000,85000})*{0.03,0.07,0.1,0.05,0.05,0.05,0.1})

6、max数组解法(G1单元格)

=MAX(0,(A1-5000)*$D$2:$D$8-$E$2:$E$8)

注:输入上述公式后,记得按Ctrl+Shift+Enter三健,自动加上大括号。

{=MAX(0,(A1-5000)*$D$2:$D$8-$E$2:$E$8)}


个税反推

既然知晓了个税的计算公式,肯定有很多小伙伴想知道由应纳税额或者税后工资如何反推税前工资(应税收入)。

1、应纳税额倒推税前工资(B2单元格)

B2公式

=MIN((A2+{0;210;1410;2660;4410;7160;15160})

/{0.03;0.1;0.2;0.25;0.3;0.35;0.45})+5000

2、税后工资倒推税前工资(B2单元格)

B2公式

=MAX((A2-5*{30,142,482,782,1182,1782,3482})/(1-{3,10,20,25,30,35,45}%),IF(A2="",0,A2))