Question

excel怎么用if函数计算应交个人所得税

Answer 1

例如：m列为应发工资项，在n列输入公式
=IF(M5-5000>80000,(M5-5000)*0.45-15160,IF(M5-5000>55000,(M5-5000)*0.35-7160,IF(M5-5000>35000,(M5-5000)*0.3-4410,IF(M5-5000>25000,(M5-5000)*0.25-2660,IF(M5-5000>12000,(M5-5000)*0.2-1410,IF(M5-5000>3000,(M5-5000)*0.1-210,IF(M5-5000>0,(M5-5000)*0.03,0)))))))。
以上缺点是，未考虑专项扣除，若考虑专项扣除 则得修改多处。
建议不用if函数！用MAX函数简便：
=MAX((m5-5000)*{0.03,0.1,0.2,0.25,0.3,0.35,0.45}-{0,210,1410,2660,4410,7160,15160},0)
或考虑某项专项扣除，自可在一处修改为：
=MAX((m5-5000-1000)*{0.03,0.1,0.2,0.25,0.3,0.35,0.45}-{0,210,1410,2660,4410,7160,15160},0)